annual adopted budget october 1, 2019 —september 30, … budget... · 2019. 12. 3. · municipal...

ANNUAL ADOPTED BUDGET

OCTOBER 1, 2019 —SEPTEMBER 30, 2020

CITY OF TEXAS CITY

MISSION STATEMENT

The mission of the City of Texas City is to serve and benefit our citizenry equally and fairly by providing professional, dependable services oriented toward enhancing the quality of life for our customers, improving our community, protecting our environment, and instilling pride in our employees. We will accomplish these goals through people, policies, and procedures that inspire caring, responsive, quality public service.

PURPOSE STATEMENT

Our community purpose is to make it possible for all our citizens to benefit from living, working, worshiping and playing in a safe, healthy, attractive and economically viable community; thereby offering all citizens the opportunity for a rewarding, satisfying and fulfilling lifestyle, and providing a foundation for a strong family unit environment.

CODE OF CONDUCT

Lead by example. Demonstrate dependability, accountability and quality customer care at all times.

Seek first to understand; then, to be understood. Do your best. Be proud of your work and accomplishments. Encourage and promote

efficiency in performing all job assignments. Participate in problem solving, promote the healthy exchange of ideas, and

discourage finger pointing and blaming of others. Be a part of the solution, not a part of the problem.

Eliminate prejudice and discrimination. Demonstrate respect for every individual and his or her role in the organization.

Conduct yourself in a professional, honest and ethical manner. Your conduct, both on and off duty, is a reflection of your professional commitment.

Encourage and promote teamwork. No one is as effective alone as he or she is with the cooperative help of others.

Given and accept constructive criticism and feedback at all levels. Take responsibility for your own actions. Be willing to admit your mistakes.

Display a positive attitude. Try to see the good in others. Provide full disclosure of details for actions and decisions. Consider the long-range

impacts for all levels of decision making in City government.

City of Texas City, Texas i FY 2019-20 Adopted Budget

City of Texas City, Texas ii FY 2019-20 Adopted Budget

City of Texas City S.B. 656 Notice

“This budget will raise more revenue from property taxes than last year’s budget by an amount of $1,101,475, which is a 4.088% increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $589,774.22.”

The City Commission record vote of September 18, 2019 to adopt the 2019-2020 Budget:

Commissioner District 1: Earl Alexander Aye Commissioner District 2: Abel Garza Aye Commissioner At Large: Phil Roberts Aye Commissioner At Large: Bruce Clawson Aye Commissioner District 3: Dorthea Jones Aye

Commissioner District 4: Jami Clark Aye Mayor Matthew T. Doyle Aye

Rates per $100 of property valuation:

Tax Year: 2018 2019

Property Tax Rate: $0.55 $0.54

Effective Tax Rate: $0.520993 $0.540270 Effective M & O Rate: $0.540749 $0.577878 Rollback Tax Rate: $0.559568 $0.582712 Debt Tax Rate: $0.087370 $0.082904

2019 debt obligations secured by property taxes: $4,126,846.00

City of Texas City, Texas iii FY 2019-20 Adopted Budget

City of Texas City, Texas iv FY 2019-20 Adopted Budget

The City of Texas City is governed by a mayor, mayor pro-tem and city commissioners.

Mayor Matthew T. Doyle

Commissioners At-Large

District 1

Phil Roberts

Bruce Clawson

Earl Alexander Mayor Pro-Tem

District 2 District 3

District 4

Abel Garza, Jr.

Dorthea Jones

Jami Clark

City of Texas City, Texas v FY 2019-20 Adopted Budget

CIty of Texas City, Texas vi FY 2019-20 Adopted Budget

City of Texas City 2019-2020

Listing of City Officials

Elected:

Mayor

Matthew T. Doyle

Commissioner-At Large, Mayor Pro-Tem

Phil Roberts Commissioner-At Large

Bruce Clawson

Commissioner-District 1

Earl Alexander Commissioner-District 2

Abel Garza, Jr.

Commissioner-District 3

Dorthea Jones Commissioner-District 4

Jami Clark

Appointed:

Police Chief

Joe Stanton Fire Chief

David Zacherl

Director of Finance

Laura Boyd Director of Public Works

Jack Haralson

City Engineer

Doug Kneupper Director of Management Services

Nick Finan

City Secretary

Nick Finan Director of Recreation & Tourism

Dennis J. Harris

City Attorney

Russell Plackemeier Director of Emergency Management

Thomas Munoz

Director of Community Development

George Fuller Municipal Court Administrator

Tammy Odom

Director of Utilities

Corbin Ballast Director of Human Resources

Jennifer Price

Librarian

Luke Alvey-Henderson Museum Curator

Amanda Vance

Golf Pro-Bayou Golf Course

Michael Skiba

City of Texas City, Texas vii FY 2019-20 Adopted Budget

City of Texas City, Texas viii FY 2019-20 Adopted Budget

City of Texas City, Texas 2019-20 Adopted Budget

Table of Contents

Introduction Page No. Budget Transmittal 1 History of Texas City 9 Texas City History by Decade 14 City Map 17 Governmental Profile and Outlook 19 City of Texas City Organization Chart 23 Financial Policies 25 Why a Budget 29 Budget Calendar 31 Notice of Tax Rate 33 Tax Rate and Budget Ordinances 34 Fund Structure 39 Budget Summary Tables 40 General Fund 49 Summary of Revenues & Expenditures 53 Revenue Line Item Detail 55 Administration-Activity Summary 57 Administration-Expenditures 59 Legal-Activity Summary 61 Legal-Expenditures 62 Purchasing-Activity Summary 63 Purchasing-Expenditures 64 Planning-Activity Summary 65 Planning-Expenditures 66 Information Technology-Activity Summary 67 Information Technology-Expenditures 68 Information Technology-Supplemental Request Detail 69 Police-Activity Summary 71 Police-Expenditures 72 Fire-Activity Summary 74 Fire-Expenditures 76 Fire-Supplemental Request Detail 77 Inspections-Activity Summary 79 Inspections-Expenditures 80 Municipal Court-Activity Summary 81 Municipal Court-Expenditures 82 Emergency Management-Activity Summary 83 Emergency Management-Expenditures 84 Street & Bridge-Activity Summary 85 Street & Bridge-Expenditures 87 Sanitation-Activity Summary 89 Sanitation-Expenditures 90

City of Texas City, Texas ix FY 2019-20 Adopted Budget


Table of Contents

Continued: Page No. Rainwater Pump Stations-Activity Summary 91 Rainwater Pump Stations-Expenditures 92 Rainwater Pump Stations-Supplemental Request Detail 93 Recreation & Tourism-Activity Summary 95 Recreation & Tourism-Expenditures 97 Recreation & Tourism-Supplemental Request Detail 99 Library-Activity Summary 101 Library-Expenditures 102 Library-Supplemental Request Detail 103 Bayou Golf Course-Activity Summary 105 Bayou Golf Course-Expenditures 106 Bayou Golf Course-Supplemental Request Detail 107 Animal Control-Activity Summary 109 Animal Control-Expenditures 110 Special Revenue Funds 111 Hotel/Motel Tax Fund-Revenues & Expenditures 113 Hotel/Motel Tax Fund-Supplemental Request Detail 114 Municipal Court Building Security Fund-Revenues & Expenditures 115 Municipal Court Technology Fund-Revenues & Expenditures 116 Drug Confiscation Fund-Revenues & Expenditures 117 Capital Recovery Fund-Water-Zone 1-Revenues & Expenditures 118 Capital Recovery Fund-Sewer-Zone 1-Revenues & Expenditures 119 Capital Recovery Fund-Water-Zone 2-Revenues & Expenditures 120 Capital Recovery Fund-Sewer-Zone 2-Revenues & Expenditures 121 Capital Recovery Fund-Water-Zone 3-Revenues & Expenditures 122 Capital Recovery Fund-Sewer-Zone 3-Revenues & Expenditures 123 Community Development Block Grant Fund 295 124 Community Development Block Grant Fund 296 125 B.J.A. Grant Fund-Revenues & Expenditures 126 H.G.A.C. Grant Fund-Revenues & Expenditures 127 Cable Public Educ. Government Channel Fund-Revenues & Expenditures 128 Municipal Court Efficiency Fee Fund-Revenues & Expenditures 129 L.E.O.S.E. Grant Fund-Revenues & Expenditures 130 STEP-OP Grant Fund-Revenues & Expenditures 131 Hurricane Ike-FEMA Fund-Revenues & Expenditures 132 General Land Office Grant Fund-Revenues & Expenditures 133 Texas City Dike Fund-Revenues & Expenditures 134 Texas City Dike Fund-Supplemental Request Detail 135 Interest & Sinking Fund 137 Debt Service Fund-Revenues & Expenditures 139

City of Texas City, Texas x FY 2019-20 Adopted Budget


Table of Contents

Continued: Page No. Capital Project Funds (Construction Funds) 141 Construction Fund-Fund 411-Revenues & Expenditures 143

Enterprise Funds 145 Utilities Fund (Water & Sewer Revenue)-Activity Summary 147 Utilities Fund (Water & Sewer Revenue)-Revenues & Expenses 151 Water-Revenues & Expenses 153 Water Department-Expenses 155 Water Distribution Department-Expenses 156 Water Distribution Department-Supplemental Request Detail 157 Sewer-Revenues & Expenses 159 Sewer Department-Expenses 161 Sewer Department-Supplemental Request Detail 162 Wastewater Treatment Department-Expenses 163 Wastewater Treatment Department-Supplemental Request Detail 164 Lift Stations Department-Expenses 165 Lift Stations Department-Supplemental Request Detail 166 Internal Service Funds 167 Group Insurance Fund-Revenues & Expenses 169 Capital Equipment Replacement Fund-Revenues & Expenses 170 Windstorm Insurance Fund-Revenues & Expenses 173 Fiduciary Funds 175 Firemen’s Relief & Retirement Fund-Revenues & Expenditures 177 Canine Donations Fund-Revenues & Expenditures 178 Mae Dixon Blalock Estate Fund-Revenues & Expenditures 179 Mae Dixon Blalock Estate Fund-Supplemental Request Detail 180 Life & Disability Fund-Revenues & Expenditures 181 . Related Corporations 183 Texas City Economic Development Corporation-Revenues & Expenditures 185 Texas City Economic Development Corp.-Supplemental Request Detail 187 Texas City Public Facilities Development Corp.-Revenues & Expenditures 188 Texas City Industrial Development Corp.-Revenues & Expenditures 189 Texas City Harbour Foreign Trade Zone Corp.-Revenues & Expenditures 190 Texas City Cultural Arts Foundation-Revenues & Expenditures 191 Texas City Historical Preservation Corporation-Revenues & Expenditures 192

City of Texas City, Texas xi FY 2019-20 Adopted Budget


Table of Contents

Continued: Page No. Texas City Historical Preservation Corp.-Supplemental Request Detail 193 Appendix 195 Budget Public Hearing Presentation 197 Budget Adoption Presentation 209 Property Tax Discussion Presentation 223 Property Tax Adoption Presentation 233 Glossary 235

City of Texas City, Texas xii FY 2019-20 Adopted Budget

Laura R. Boyd Director of Finance September 18, 2019 Mayor Matthew T. Doyle, Members of the City Commission and Citizens of the City of Texas City Dear Mayor, City Commissioners and Citizens: In accordance with State Law and the City Charter, I am transmitting the budget for the 2019-20 Fiscal Year for the City of Texas City. The document contains the Budget of Revenues and Expenditures for the City of Texas City for the period of October 1, 2019 through September 30, 2020. The budget:

1. Serves as a policy document establishing financial and operational priorities for both the short-term and long-term issues and concerns.

2. Serves as a financial plan for recording and control by identifying revenue sources and amounts

as well as approving expenditures to deliver services and reflecting the impact of this activity upon the financial position of the City.

3. Serves as an operations guide describing activities, services and functions carried out by

departments. It also serves as a device to guide departments in spending, focusing direction and establishing goals.

4. Serves as a communication device to enable the average citizen to have an understanding of the

major issues, choices and trends of their city government. This budget strives to achieve these criteria.

Mayor: Matthew T. Doyle Commissioners: Phil Roberts Bruce Clawson Earl Alexander Abel Garza Dorthea Jones Jami Clark

City of Texas City, Texas 1 FY 2019-20 Adopted Budget

http://www.texas-city-tx.org/page/homepage�

BUDGET OVERVIEW: The City Budget is divided into several major funds, which reflect the varied activities and services provided by the City of Texas City to our citizens. Major funds include the General Fund, which supports general governmental services, the Debt Service Fund to repay long-term debt, the Construction Funds and the Utilities Fund. Other budget areas contain the Special Revenue Funds, the Internal Service Funds, the Fiduciary Funds, and the related corporations. Each fund and corporation is supported by revenues specific to its purpose.

BUDGETED EXPENDITURES:

GENERAL FUND

$ 59,204,023

SPECIAL REVENUE FUNDS

4,001,477

DEBT SERVICE FUND

4,880,440

CONSTRUCTION FUNDS

950,000

UTILITIES FUND

17,558,511

INTERNAL SERVICE FUNDS

8,975,000

FIDUCIARY FUNDS

2,734,246

CORPORATIONS

5,376,045

$ 103,679,742

GENERAL FUND: The General Fund is used to account for the revenues and expenditures necessary to carry out basic governmental activities of the City, such as general government, public safety, public works, recreation and tourism, and animal control. This fund accounts for all transactions not accounted for in another fund. Budgeted revenues of $59,291,095 exceed budgeted expenditures of $59,204,023 by $87,072. The budget is predicated on the assumption that the proposed tax rate of $0.54 per hundred dollar valuation will be approved by the City Commission. This will result in a total tax levy of $28,048,193 based on certified adjusted taxable values of $5,009,876,821, and a collection rate of 100%. The breakdown of the levy is as follows:

GENERAL FUND-M&O $ 0.457096 84.65% $ 23,742,145 DEBT SERVICE-I&S 0.082904 15.35% 4,306,048 TOTALS

$ 0.540000

$ 28,048,193


There are 2 expenditure components to the proposed budget: (1) the basic budget which funds services and programs at current levels, and (2) a supplemental budget used for requests which result in an increase in a department’s current level of service; either through new programs, additional staffing or capital replacement. The proposed budget includes a salary increase for employees: amounts for police officers (3 percent) and firefighters (3 percent) per their contracts, and 4 percent for all other employees. General Fund Reserve Level (Fund Balance): In order to maintain fiscal stability, governmental entities maintain a General Fund Unassigned Balance to meet unforeseen emergencies that may arise. Appropriate levels of unreserved balances vary from entity to entity based on the relative impact of particular circumstances or financial conditions. Based on various issues relative to the City of Texas City, such as the proximity to the Gulf Coast, our reliance on sales tax revenues and advice from the City’s Financial Advisor, the goal for Unassigned Fund Balance is 15-25% of current year budgeted expenditures. In accordance with the City’s Financial Management Policy Statements, Unassigned Fund balances shall be used for emergencies, non-recurring expenditures, or major capital purchases that cannot be accommodated through current year savings. The General Fund Unassigned Fund balance is expected to be approximately 42.88% of budgeted expenditures and 42.82% of budgeted revenues. SPECIAL REVENUE FUNDS: (Major funds only) Hotel/Motel Occupancy Tax Fund: This fund accounts for revenues derived from the City Hotel Occupancy Tax. Such revenues are used for (a) the acquisition of sites for and the construction, improvement, operation, and maintenance of center facilities; (b) advertising for general promotional and tourist advertising of the City; (c) the encouragement, promotion, improvement, and application of the site; and (d) historical preservation and restoration. Supplemental items included in the Hotel/Motel Tax Fund budget are as follows:

INCLUDED IN CONTRACTUAL CHARGES: CITY WIDE CHRISTMAS DECORATIONS ANNUAL LEASES:

10 FT TALL AND 6.6 FT TALL PACKAGES

$ 7,519 ONE WALKTHROUGH ORNAMENT

20,907

GIFT BOXES 5 FT

3,128 REPLACE CHAIRS IN NESSLER CIVIC CENTER-MULTIPLE ROOMS 40,000 UPGRADE LOBBY FURNITURE IN NESSLER CIVIC CENTER 6,000

$ 77,554


INCLUDED IN OTHER CHARGES:

SUMMER FUN SERIES (CONCERT IN THE PARK) $ 17,700 T.A.A.F. STATE BOYS BASKETBALL TOURNAMENT 15,000 PROMOTIONAL ITEMS

5,000

FACILITY RENTAL BROCHURES

5,500

LOWRY CENTER BROCHURES

5,500 BIRDS OF TEXAS BROCHURES

5,500

BANNER REPLACEMENTS & OUTDOOR LIGHTS 27,000 CONVENTION CENTER CHRISTMAS DECORATIONS 18,000 CITY OF ARTS BROCHURES

5,500

JULY 4TH FIREWORKS

20,000 COLORADO RETRIEVER COMPETITION

5,000

JUNETEENTH FESTIVAL

15,000

$ 144,700

CAPITAL OUTLAY: CONVENTION CENTER/NESSLER CENTER PUBLIC RESTROOMS

$ 300,000

NEW COVERED CANOPY & TABLES IN RIFLE AREA (SPLIT W/ FUND 101) 112,500 SOCCER FIELD IRRIGATION - 2 FIELDS AT GARZA SPORTS COMPLEX 39,000

$ 451,500

Texas City Dike Fund: This fund accounts for revenues derived from fees collected from users of the Texas City Dike. These revenues are used for City sponsored activities on the Dike and maintenance of the Dike, Bay Street Park, and Rainbow Park. Supplemental items included in the Texas City Dike Fund budget are as follows:

CAPITAL OUTLAY: VARIOUS IMPROV. ALONG SKYLINE BIRD TRAIL PARK $ 99,750

BAY STREET SHARED USE PATH PROJECT

256,346

$ 356,096


ENTERPRISE FUNDS (UTILITY FUNDS): These funds are used to account for the City’s water distribution and wastewater collection/treatment operations; financed and operated in a manner similar to private business enterprises. Utility charges should be sufficient to cover annual operating and current capital costs while providing income for future capital needs.

WATER DISTRIBUTION CAPITAL OUTLAY:

REPLACE 2006 CHEVROLET 3500 (UNIT 71528)

$ 93,000 WATERLINE REHAB PHASE 16 (from FY 18/19)

400,000

WATERLINE REHAB PHASE 17

1,300,000 METER REPLACEMENT PROJ PHASE 2

1,340,920

$ 3,133,920

SEWER CAPITAL OUTLAY:

REPLACE 2009 FORD F550

$ 147,000 REPLACE FORD F250 SERVICE BODY TRUCK

44,000

SEWER REHAB PHASE 18 (from FY 18/19)

600,000 SEWER REHAB PHASE 19

1,000,000

SANITARY SEWER OVERFLOW PROGRAM (SSO) 275,000 SEWER LINE FROM NE TEXAS CITY TO WWTP (from FY 18/19) 2,350,000

$ 4,416,000

WASTEWATER TREATMENT PLANT

INCLUDED IN CONTRACTUAL CHARGES: REPLACE LIGHTS & FIXTURES AT VARIOUS LOCATIONS $ 34,000

CAPITAL OUTLAY: JOHN DEERE RIDING MOWER (REPLACEMENT) $ 9,200

2019 KAWASAKI MULE (REPLACING CART)

15,000 GRIT CHAMBERS (2) REPAIR & COATING

160,000

REPLACE HANDRAIL IN REACTOR BASINS

78,000

$ 262,200

LIFT STATIONS CAPITAL OUTLAY: PROVIDE SCADA TO 17 LIFT STATIONS (from FY 18/19) $ 165,000

LIFT STATION #12 REHABILITATION

470,400

$ 635,400


INTERNAL SERVICE FUNDS: These funds are used to account for activities that produce goods or services to be provided, on a cost reimbursement basis, to other departments within the City. Group Insurance Fund: This fund is used to account for the accumulation of funds to be used for paying claims plus administrative charges for the City’s employee group health benefit program. The City sponsors a modified self-insurance plan to provide health care benefits to employees and their dependents. The City and participating employees pay a monthly premium to the program. Cigna is the third party administrator (TPA) of the medical plan, MetLife administers the dental and vision plans, and Voya administers the long term disability and life insurance plans. Employees have two options, a high deductible health plan with a health savings account opportunity and a plan with co-pays. Health insurance plans for civil service employees in the Police and Fire departments are dictated by the respective department collective bargaining agreements. The City continues to search for cost savings opportunities through plan adjustments, wellness education, and training employees to be “smart shoppers” of their healthcare. Even so, this fund will still have a deficit fund balance at September 30, 2019. Capital Equipment Replacement Fund: This fund is used to account for the accumulation of funds to be used for vehicle and equipment replacement. Departments that utilize equipment in the performance of their duties pay a lease fee for each vehicle and piece of equipment. The cost of the equipment is funded over the life expectancy of the equipment. The fund has accrued lease fees and interest which are restricted and to be expended only on current and future replacement of retired assets acquired by the fund. Surplus funds are used to purchase assets not originally accounted for in the fund. Departmental Requests for FY 19/20 are as follows: 105 - INFORMATION TECHNOLOGY

Enterprise Drones and accessories (2)

$ 16,800

201 - POLICE Replace the following units with either Ford Explorer PPVs or Chevrolet Tahoe PPVs:

Patrol Units:

mileage as of June 2019

Unit 84 83,240

Unit 26 88,622

Unit 11 89,726

Unit 88 70,105

Total Cost $ 240,000


Replace the following units with either Ford Explorer Eco-Boost PI or Ford F150 PPVs: Criminal Investigation Units:


Unit 40065 73,784

Unit 72163 79,000

Unit 40066 68,652

Unit 26843 81,527

Unit 96 93,085

Total Cost $ 250,000

Replace the following units with Dodge Chargers: Traffic Units:


Unit T-01 88,051

Unit T-29 69,289

Total Cost $ 80,000

Generator for Crisis Negotiation Team Command Post

5,100 Polaris 1000 Razor 1000 all terrain vehicle (replaces 2 Kawasaki units) 25,000

Total Police request: $ 600,100

202 - FIRE Replace 2005 Ford Expedition and 2006 Ford Expedition

$ 85,000

301 - PUBLIC WORKS (in order of priority) Replace Gradall #18536

$ 410,000

Replace 2 Rhino Mowing Decks

20,000 Replace New Holland Slope Mower #73551

145,000

Refurbish 2 Tandem Dump Truck Beds

30,000 Replace F450 #23424 Paving Crew Truck

70,000

Replace Fuel System Computer

60,000 Replace Lorenzo's 2011 F150

40,000

Solar School Zone Mgmt System

23,000

$ 798,000

302 - SANITATION Replace (2) loaders $180,000 each

$ 360,000

The skid loader requested in FY18/19 for $65,000 was not purchased.


403 - BAYOU GOLF COURSE

Replace maintenance greens sprayer

$ 40,387 Maintenance pro force blower

7,884

Equipment lift (10,000 lb capacity)

6,224 Groundsmaster 360 4WD

37,219

$ 91,714

401-RECREATION & TOURSIM Carver Center New scrubber for floor maintenance

$ 5,340

Sanders Center New scrubber for floor maintenance

5,340 Lowry Fitness Center Replace (5) treadmills and (8) weight machines 69,989

Nessler Senior Program Replace 2003 (210 passenger bus (mileage at June 2019: 115,302) 74,000

Parks Replace the following:

2006 Ford F250, Unit #67638, mileage: 126,000



2011 Ford F250, Unit #11954, mileage: 99,000 160,000 Parks Replace (2) 2010 model enclosed trailers 14,000 Parks John Deere 320R Loader for existing John Deere tractor 6,000 Parks Replace 2011 John Deere zero turn mower (unit #60181) 21,000

$ 355,669

GRAND TOTAL

$ 2,307,283 CLOSING COMMENTS: I would like to thank the Mayor and City Commission for their continued support and commitment to the City’s budget process. Thank you also to the City staff for their dedication, support, and a spirit of cooperation in the preparation of this budget. We trust that this budget contributes to the safety, health and well being of our community within the bounds of fiscal responsibility. Respectfully submitted,

Laura R. Boyd Director of Finance


Founded in the late 19th century by Frank Davison, who became its first grocer and postmaster, this explosion-prone city (bordered on the east by numerous port facilities and petrochemical refineries) suffered from the Texas City disaster on April 16, 1947, generally regarded as the worst industrial accident in U.S. history, an ammonium nitrate explosion which killed 581 and injured over 5000 people.

HISTORY OF TEXAS CITY

Texas City traces its roots to small settlements that sprang up along Galveston Bay as early as the 1830's, during the era of the Texas Republic. First was Campbell's Bayou at Virginia Point, home to privateer James Campbell and his family. Campbell had served as Jean LaFitte's trusted lieutenant.

The settlement of Austinia was laid out near the mouth of Moses Lake. Intended as a starting point for a planned railroad to connect Galveston Bay with a town on the Brazos River, the community existed with a few buildings and homes between 1837 and 1839. When the railroad was not built along the proposed route, the settlement disappeared, leaving no trace.

The settlement of Shoal Point, located near the promontory of land that was to become the base of the Texas City Dike, was established by 1839. Almira Bowen, the widow of the original land grantee Sylvester Bowen of Bailey's Prairie in Brazoria County, and her second husband Henry Wilcox established their home one mile south of Shoal Point that year. The settlement of Shoal Point flourished, partly because of the location of the Half Moon Shoal lighthouse two miles out in the Bay. This lighthouse was one of four built in the Galveston Bay or along the shoreline by the U. S. Government during the pre-Civil War period.

Cattle Ranchers, fruit growers, fishermen, and a succession of lighthouse keepers brought their families to live here. By the 1870s the Shoal Point settlement boasted a post office, a one room school, and a citizenry of approximately fifty families. North of Shoal Point was Dollar Point and Miller's Point, home of German settler Gottfried Moller (sometimes spelled Miller), who came to this part of Texas in 1849. Descendants of the Wilcoxes, Campbells, and Mollers live in Texas City today.

In the early 1890's, a group of investors led by Captain Augustus B.Wolvin and brothers Jacob and Henry Myers, all of Minnesota, acquired 10,000 acres of land along the bay shore with the intention of developing a port and industrial center at Shoal Point. Frank B. Davison was hired to oversee the venture, and he, along with his large family, moved to Shoal Point. Davison became the first postmaster of the newly named community of Texas City in 1893. The Texas City Improvement Company, a forerunner of Texas City Terminal and the Mainland Company, Incorporated in April 1893. Construction of the port facilities and the planned town site began that year. The Company completed a four and one half mile track, which junctioned with the Galveston, Houston, and Henderson Railroad and the Galveston, Harrisburg and San Antonio Railroad, giving the Texas City port the first connections in the region with the national railroad lines.


Competition for the shipment of cotton and grain was intense because of the established ports of Houston and Galveston. In 1904, with the deepening of the channel, the first ocean steamer, the S. S. Piqua, entered the port with a load of sisal from Mexico. To direct the terminal, Hugh Benton Moore, a native Tennessean, became the resident general manager of the terminal and chief land sales promoter. For the next forty years, Moore dedicated his life to the development of Texas City's terminal, port facilities, and the community. He was instrumental in convincing the U.S. government to construct the five-mile long dike in order to prevent the silting of the channel.

Texas City Railroad Pier – Destroyed in 1900 Hurricane

The morning of April 16, 1947 can still be remembered by many of the citizens of Texas City. This was a morning that many must have thought was the end of the world, and for some people it did become the end of their world. The day started as a bright, clear spring morning. A ship in the Texas City harbor, the Grand Camp, bearing a cargo of ammonium nitrate fertilizer destined for war torn Europe, caught fire. The fire department was on the scene helping to put out the fire, and a crowd of people (many children) had gathered to watch the firefighters. The bright orange color that came out of the black smoke seemed to catch everyone's attention. The crowd must not have known that ammonium nitrate is highly explosive or they didn't know what was in the cargo hold of the ship. The standard plan for towing a dangerously burning ship from the harbor was not implemented until it was too late, and the tugboat didn't arrive in time to prevent what happened next. A little after 9:00 a.m. the Texas City Disaster, as it is often referred to, happened as the Grand Camp exploded. A great column of smoke shot up an estimated two thousand feet, followed in about ten seconds by another and even more violent shockwave. Within moments of the second blast, the Monsanto Chemical Plant was in flames that resulted from broken lines and shattered containers. As entire buildings collapsed, trapping people inside, fires quickly spread to the refineries that made up the Texas City industrial complex.


Another catastrophic event happened when a miniature tidal wave resulted when the water from the bay, which had been driven out by the explosion, rushed in over the docks and continued as far inland as one hundred and fifty feet, sweeping everything in its path with it. All day long the work of caring for the injured and fighting the fires was underway. By nightfall, the town was filled with rescue workers, and ambulances had been making repeated trips to area hospitals. Darkness did not stop the efforts to find those who were still trapped in the wreckage. Throughout the night, fear mounted because another ship, the High Flyer, which was also loaded with ammonium nitrate and sulfur, had also been burning all day. Tugs had tried in vain to tow her out of the ruined harbor. At 1:00 a.m. on April 17, everyone was ordered away from the area. At 1:10 a.m., the High Flyer exploded in the most violent of all the blasts, taking with her another ship, the Wilson B. Keene. It also destroyed a concrete warehouse and a grain elevator and triggered even more fires. Almost the entire fire department had been lost in the first explosion, along with plant workers, dockworkers, school children, and other bystanders.

Windows rattled in Baytown and a fine mist of black oil rained in Galveston. The losses from the disaster were unprecedented. Nearly 600 deaths in a town of about 16,000 is a terrible toll. It is impossible to arrive at an exact figure because many bodies were never recovered. No one in the city was unaffected by the explosions and fires. Not a single family could be found that didn't suffer a death, an injury, or severe damage to a house or business. A full week passed before the last of the fires was extinguished, and a month had gone by before the last body was pulled from the tons of rubble. The very


process of identifying the dead was complicated because often a person disappeared without a trace. Moreover, some people with no permanent ties to Texas City simply picked up their families and left town. Occasionally relatives came in, located a body and unceremoniously took it away for burial elsewhere. These circumstances, plus the condition of some of the bodies, made the task enormous. At last, it was done, leaving the Memorial Cemetery on Loop 197 North as a mute testimony to the 63 unidentified dead who are buried in numbered graves on land designated by the city for that purpose. On June 22, 1947, in donated cypress caskets and with simple services conducted by religious leaders of all faiths, the bodies were laid to rest. Members of veterans' organizations, labor unions, and volunteer firemen served as pallbearers. Dreadful as the disaster was, it brought the people of Texas City together as nothing else had ever done. Those that remained were determined to rebuild again, and all of the industries that were damaged, stayed and rebuilt. It must be remembered that the disaster was not caused by an industrial accident, but one caused by a ship in port that exploded. The industries were as much a victim as any individual. The Texas City Terminal Railway (TCT), for example, in the twinkling of an eye, saw all of its port, most of it railroad and much of its warehousing destroyed. Forty-six of its employees were killed, including President H.J. Mikeska, and 125 employees were injured. The indomitable spirit, not only of TCT personnel, but of all those plant employees and citizens of the area, were not to be denied and the world marveled at the will of this town. The mayor, Curtis Trahan, and the leaders of its two hardest hit industries, Edgar M. Queeney of Monsanto and W.H. Swede Sandburg of TCT stated without hesitation, “We will rebuild and let there be no mistake, we will be bigger and better and safer”. Much has been written of this darkest period of our history. Our dead will not be forgotten, nor will the valor, optimism, and superhuman efforts of the survivors to clear away the destruction and rebuild from the shattered ruins.

Memorial Park and Cemetery (Loop 197 North and 29th Street) is the burial site for the unidentified dead from the 1947 explosion. The Park, dedicated in the 1980s, represents many years of effort on the part of Texas City citizens to create a lasting and meaningful homage to those who have paid with their lives for the freedom and security of others. There is of course a special emphasis on unnamed victims of the 1947 Disaster. Located near the outskirts of present-day Texas City, Memorial Park and


Cemetery is a beautifully designed tribute to some of the most painful, but ultimately triumphant days in the history of Texas City. The Obelisk to War and Peace Monument I commemorate employees killed in the line of duty and soldiers from Texas City who have given their lives to their country in war. The Information Center contains a pictorial description of the events on April 16th and 17th of 1947. The Angel of Peace fountain sits in the cemetery keeping constant vigil over the unknown dead from 1947. The pavilions at either end of the park offer visitors a secluded spot to sit and reflect. The employees of the Texas City Railroad Terminal dedicated this park in 1987 on the fortieth anniversary of the Disaster. The propeller from the ship High Flyer is located at Loop 197 South at Dock Road. At Anchor Park, located at the entrance to the Texas City Dike, the anchor of the Grand Camp sits near the site where Texas City had its beginnings as a reminder that even a disaster such as the one in 1947 cannot stop the growth of the city. Texas City has recovered quite well from the accident (several refineries are located in Texas City) and has at times referred to itself as "The Town that would not die".

Text written by: Susie Moncla Pictures provided by: Moore Memorial Library


1891 To 1901 – In 1893, a group of investors forms the Texas City Improvement Company and files

the plat for a planned community. Shoal Point Post Office is closed, and the Texas City post office is

opened. The area becomes known as Texas City. A railroad link is established to the community.

Docks are built and small boat traffic uses the channel and a fledgling port. In 1900, the Galveston

storm does major damage to Texas City property.

Texas City History by Decade

1901‐1911 – The community of Texas City becomes more established. The first school, the first

church and a well‐publicized pier are built. Texas City Independent School District is formed, and

Dr. Danforth becomes the first doctor to establish a practice in the city. The first refinery is built and

the grain elevator opens for business. Three major railroad lines connect with the Texas City

Terminal Railway, making the community a rail hub. Large, ocean‐going ships begin to use the

Texas City Port.

1911‐1921 – In 1911, Texas City holds the first city elections and is incorporated with a

mayor/commissioner form of governance. The Texas City Board of Trade is started. Texas City

Civic Club begins. The Texas City dike is completed. A US Army camp containing the headquarters

of the 6th

Brigade and the 1st

Aero Squadron is established in Texas City as a precautionary defense

for possible war with Mexico. This causes the young city to grow very rapidly for about two years. In

1915 another hurricane destroys the Army camp and the camp is closed, causing an immediate

and very severe economic downturn. (1920 population: 2509).

1921‐1931 – Texas City has a difficult time recovering from the loss of the Army camp, but

continues to grow slowly. A new City Building is completed. The public library is started in 1927.

Texas City gains control of the dike due to Mrs. Moore’s lobbying efforts. Republic Oil Refinery is

built. The Texas Sugar Refinery is started. (1930 population: 3534).

1931‐1941 – In the early part of the 1930’s, Texas City, like most of the United States, is still

struggling with the Great Depression. By 1938, the depression has lifted. Union Carbide &

Chemical Company begins. Two new elementary schools, Danforth and Heights, are built. (1940

population: 5748).

1941‐1951 - In 1941, the US enters World War II. Five Texas city plants produce critical materials

needed for war including high octane aviation fuel, styrene and synthetic rubber. Population rises

quickly. H.B. Moore is instrumental in getting land donated for Bay Street Park. After World War II

ends in 1945, labor strikes hit Texas City plants. In April, 1947, fires and explosions on ships in port


cause catastrophic loss of life and extensive property damage . Texas City immediately begins to

rebuild with the help of organizations and individuals worldwide. In the later part of this decade,

Texas City begins concerted annexation efforts, increasing the size of the city significantly. (1950

population: 16,620)

1951‐1961 – A post‐war boom leads to creation of more housing and public facilities. Nessler and

Sanders pools, Robinson and Stingaree stadiums and the Sanders Center are built. Texas City

changes agricultural focus to transportation rather than production and the grain elevator is

demolished. Nessler Park is dedicated. Galveston County Memorial Hospital (now Mainland

Medical Center) is opened. (1960 Population: 32,065).

1961‐1971 – The Texas City dike is annexed and becomes a recreational center. Hurricane Carla

causes much destruction of property. A new public library building, a new City Hall, and a new

swimming pool are constructed. Desegregation of schools takes place. College of the Mainland

opens in 1967. (1970 population: 38,908).

1971‐1981 – Major changes in the global oil and energy markets cause widespread mergers.

Corporate ownership of Texas City plants and refineries changes to centers outside of Texas and,

in some cases, outside of the United States. The Arab oil embargo leads to an economic downturn

for Texas City. Increased building by the City of Texas City includes the Carver Center, the

shooting range, the Bayou Golf Club and the Lowry Center. A charter change increases

representation and diversity on the City Commission. Citizens pass an $18 million dollar bond issue

for sewers, pump stations and water treatment facilities. (Population 1980: 41,403)

1981‐1991 – More civic building occurs. The Texas City‐La Marque Hurricane Flood Protection

System is dedicated. The public library undergoes a major expansion. The Lowry expressway is

dedicated, increasing vehicle access to Texas City. Hurricane Allison causes extensive flooding.

Longtime Mayor Emmett F. Lowry dies in office after holding office for 25 years. Mall of the Mainland

opens. Memorial Park and Cemetery is dedicated. Official population drops slightly. (Population

1990: 40,822).

1991‐2001 – Texas City Museum opens. Civic leaders begin a concerted effort to beautify Texas City

and attract more residents and businesses. Texas City is named an All American City in 1997.

Corporate mergers in the oil industry continue. The Doyle Convention Center opens. Central Fire

Station and two auxiliary stations are built. A new criminal justice center is built. Bay Street Park

renovation and expansion and the Rotary Pavilion are completed. First Texas City Art Festival is

held. An agreement is signed for development of a megaport container terminal (Population 2000:

41,512).


2001‐2011 – Citizens Police Academy program is begun. A major explosion at the BP Texas City

Refinery in 2005 kills 15 and injures more than 170. A major renovation of the Lowry Center is

completed. The City absorbs Emergency Management Services. The Matthew T. Doyle Natatorium

is constructed. Dollar Bay Conservation Birding Trail is created from land donated by the Texas

Nature Conservancy. Citizens pass a bond issue for Texas City Independent School District, but the

bond issue for College of the Mainland fails to pass. Hurricane Ike does massive damage to the

Texas City Dike, but the City is protected from devastating floods. The new Sanders‐Vincent

Community Center is opened. Texas City celebrates its 100th

anniversary. (Population 2010: 45,099).

2012-2019 – Tanger Outlet Mall opens. BP Texas City Refinery is sold to Marathon Petroleum.

Development of several housing subdivisions begins and continues including the Lago Mar

master-planned community which includes single family homes, apartments, hotels, and

complimentary services. Buc-ee’s Travel Center opens. Hurricane Harvey floods many homes, but

most of the city is protected. Northeast force main sewer line project begins connecting the new

Dickinson Independent School District junior high school (inside Texas City city limits) to the City’s

wastewater treatment plant. Water meter replacement project begins – changing to electronic “real

time” metering. (Population 2018 est.: 49,153).


CITY OF TEXAS CITY, TEXAS


GOVERNMENT PROFILE

The City of Texas City is the third largest city in Galveston County; located southeast of Houston, Texas. Houston is readily accessible via Interstate 45, a major thoroughfare running through the West side of Texas City. The City encompasses an area of 132 square miles and estimated population of just under 50,000. The City of Texas City is empowered to levy a property tax on both real and personal property located within its boundaries. It is also empowered by state statute to extend its corporate limits by annexation. The City of Texas City is a home-rule city operating under a strong mayor form of government. Policy-making and legislative authority are vested in a governing commission (City Commission) consisting of the Mayor and (6) six City Commissioners, all elected on a non-partisan basis. Four of the six Commissioners are elected by district, and are required to reside in their respective district in which they are elected. The Mayor and two Commissioners are elected at large. All City Commissioners and the Mayor are elected for a two year term. The City Commission is responsible, but not limited to, passing ordinances, adopting the budget and tax rate, and appointing committees. The Mayor is responsible for carrying out the policies of the City Commission, for overseeing the day-to-day operations of the City and for hiring the department directors, subject to City Commission approval. The City of Texas City provides a full range of municipal services contemplated by ordinance and the City Charter. This includes police and fire protection, emergency medical services, street construction and maintenance, planning and zoning, recreational activities, curbside brush collection, a recycling center, a storm water drainage system, water distribution system, sewer system, wastewater collection and treatment and general administrative services. Sanitation services, residential and commercial garbage collection, are contracted with a private firm. The financial reporting units of the City are funds. City of Texas City Economic Development Corporation, City of Texas City Harbour Foreign Trade Zone Corporation, City of Texas City Industrial Development Corporation, City of Texas City Public Facilities Development Corporation, City of Texas City Cultural Arts Foundation, and City of Texas City Historical Preservation Corporation are reported as Component Units for which the City is financially accountable.

ECONOMIC CONDITION AND OUTLOOK

The City of Texas City prides itself on providing quality services and amenities for its citizens. With over 1,100 acres of parks spread over 40 locations throughout the City, The City of Texas City has one of the best recreational and tourism (Parks & Recreation) departments in the State of Texas. The City will be developing a mix-use development called Central Park that will include a 280+ acre environmental park and 40+ acres of various ball fields and other interactive facilities. Tanger Outlet Mall has been in successful operation since 2012. Lago Mar residential development is well underway, with many homes completed. Luxury apartment complex, Catalon, near Lago Mar is complete. The City of Texas City economic base maintains its status as a major global economic power, with one of the largest ports in the country, which is a gateway to worldwide trade and a major hub for world energy supplies. The industrial base comes from a strong petrochemical industry with significant base operations in the area. They include Marathon Petroleum, Valero Refining, Eastman Chemical, BP Chemical, Dow Chemicals and Ashland, Inc. These facilities account for nearly $400 million in payroll annually, more than $75 million in local property and sales taxes, almost $2 million for local charity contributions, and provide more than 26,000 man-hours for local volunteer programs. But their biggest contribution to date is the manufacturing of products used in our home and business lives. The City of Texas City still remains optimistic about the strength of the petro-chemical industry and has recently entered into an agreement for an LNG facility on Shoal Point.


The City of Texas City’s community purpose is to make it possible for all citizens to benefit from living, working, worshiping and playing in a safe, healthy, attractive and economically viable community. Thereby, offering all citizens the opportunity for a rewarding, satisfying and fulfilling lifestyle, and providing a foundation for a strong family unit environment.

MAJOR INITIATIVES AND ACCOMPLISHMENTS

The City of Texas City continues to enhance services provided to citizens. Many of the notable achievements during the year reflect this focus:

• Continued street and drainage improvement projects; • Playground equipment improvements at various parks; • Continue to operate and maintain a City committed to delivering quality public services to its

citizens.

CAPITAL IMPROVEMENT PROGRAM (CIP)

A capital improvement program (CIP) is a fiscal planning tool that identifies capital improvement projects, prioritizes these projects, and schedules them for funding and implementation. Capital improvement programming provides the decision-makers in Texas City with the ability to gain an overall perspective on new development in the City and to coordinate government capital improvement and outlay plans with general community growth and expansion. This enables the City to foresee repair and replacement needs. A CIP helps assure logical development of public facilities and helps avoid concentrating too much on certain types of projects to the exclusion or detriment of other public facility and capital needs. A capital improvement program is an important capital and fiscal planning tool. The CIP, if exercised skillfully and with good judgment, will help Texas City:

(1.) Select projects which address the most pressing need(s);

(2.) Eliminate projects that are favored by one or more groups in the community but have a low overall priority;

(3.) Prevent projects from being undertaken either too soon, causing unnecessary carrying costs, or too

late, after the need for the project is upon the City and planning must be done in a crisis situation. The capital budget is only as good as the plan for financing the proposed projects. The number of public improvements a municipality can finance generally depends on:

(1.) The level of recurring future operating expenditures; (2.) The current level of debt (bonded indebtedness);

(3.) The legal limit of debt it may incur (bonded capacity);

(4.) Any potential sources of additional revenue available for capital improvement financing.


Financial analysis and planning are needed for intelligent capital improvement programming. The three elements that must be clearly understood are:

(1.) The relationship between the revenue program (based on the economic vitality of the community) and the operating budget (based on a program of public services), with the resulting cash funds available to pay in whole or in part for capital improvements or to meet the obligations of the debt service;

(2.) The new debt structure of the community and its ability to incur new debt;

(3.) Policies and legal mandates dealing with revenues, operating expenditures, capital improvements,

bonds, and the relations among and between them.

FINANCIAL INFORMATION

Management of the City is responsible for establishing and maintaining internal control designed to ensure that the assets of the City are protected from loss, theft, or misuse, and to ensure that adequate accounting data is completed to allow for the preparation of financial statements in conformity with Generally Accepted Accounting Principles (GAAP). Internal control is designed to provide reasonable, but not absolute assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of controls should not exceed the benefits expected to be derived, and (2) the evaluation of costs and benefits require estimates and judgments by management. In addition, the City maintains budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by City Commission. Activities of the General, Special Revenue, Debt Service, Construction, Enterprise, Internal Service, Agency Funds and Component Units are included in the annual appropriated budget. The level of budgetary control (the level at which expenditures cannot legally exceed the appropriated amount) is the total approved budget for each department.


CITY OF TEXAS CITY CITIZENS

*Mayor

*Police

Aministrative Services

Dispatch, Jail, Records,

Community Services

Criminal Investigations

Patrol Division

SWAT, Traffic Enforcement, Identification

Diviision

Training Academy

Animal Control

Fleet Services

*Fire

Fire Marshals

Emergency Medical Services

Training Officer

Station 1

Station 2

Station 3

*Finance

Accounting

Cash Collections

Utility Billing & Customer

Service

Information Technology

Payroll

Purchasing

*Public Works

Street & Bridge

Solid Waste

Biosphere Recycling

Center

Construction Services

Rainwater Pump

Stations

Traffic

Service Centers

Utilities

*City Attorney

*City Engineer

Building Inspections

Planning

*Management Services

City Secretary

City Corporations

Human Resources

Municipal Court

City Marshals

Library

Community Development

*Recreation & Tourism

Parks

Athletics

Aquatics

Bayou Golf Course

Facility Reservations

Senior Citizen Programs

Emergency Management

Municipal Court Judges

Independent Auditor

Audit Committee

City Commission

CITY ORGANIZATION CHART * Executive Committee


City of Texas City, Texas

FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM

Last Ten Fiscal Years

2019 2018 2017 2016 2015 2014 2013 2012 2011 2010

Function/Program

Governmental Activities

General Government 23.0 23 26 27 23 23 22 32 32 29

Public Safety 205.5 198 199 205 205 205 200 212 219 218

Public Works 105.5 98 96 100 99 97 95 96 104 98

Community Services 2.0 3 4 4 5 6 4 6 7 7

Parks and Recreation 134.5 124 119 129 117 111 115 126 202 215

Business Type Activities

Water & Sewer 52.5 48 47 53 52 48 45 44 45 45

Component Unit

Economic Development 2.0 2 2 2 2 2 2 2 2 2

Total 525.0 495 493 520 503 492 483 518 611 614

Source: City Human Resources Department

Full-time Equivalent Employees as of Sept. 30


Financial Policies

INTRODUCTION

The Financial Policies are a result of the desire of Mayor, City Commission and staff to establish a basic framework for the fiscal management of the city. The policies provide a format to evaluate the city's operations and the authoritative procedures by which the City conducts its financial affairs. The policies encompass requirements of the City Charter and the Texas Local Government Code. An annual review is conducted and modifications are made to accommodate the needs of the city.

BUDGET ADMINISTRATION 1. The City will maintain a budgetary control system to insure expenditures are made in accordance with

the adopted annual budget and the City Charter. Expenditures for each department shall not exceed the adopted budget for the department. The budgetary control level (that is, the level at which expenditures cannot legally exceed the budgeted amount) is established at department levels within an individual fund. Budgetary control is achieved through the computerized purchase order system, which does not allow for processing if sufficient funds are not available at the category level within a department. Budgetary control for the Capital Project Funds, are achieved through legally binding construction contracts.

2. Budget transfers will be processed within a department, division, or activity level with the City

Manager's approval. All other levels of amendments including additional fund appropriations shall be approved by City Commission by ordinance in accordance with City Charter requirements.

BASIS OF ACCOUNTING AND BUDGETING

The City's finances are accounted for in accordance with generally accepted accounting principles established by the Governmental Accounting Standards Board (GASB). 1. The City utilizes encumbrance accounting whereby purchase orders are utilized to reserve a portion of

the annual budgeted appropriations for future payment when the liability actually occurs. 2. The city utilizes fund accounting, which includes account groups. Fund accounting utilizes funds (a

separate set of books) to account for certain activities within a governmental unit. The minimum number of funds is maintained to comply with legal requirements. Account groups are used to account for assets and liabilities not reported in any other fund. Governmental funds are used to account for the city's general government activities, which include the General, Special Revenue, Debt Service, and Capital Projects Funds.

3. Governmental fund types use the flow of current financial resources measurement focus and the

modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual, which is when they are "measurable and available". "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Ad valorem, sales, franchise, and hotel taxes are accounted for using the modified accrual basis along with interest income. All other revenues are recognized when received because they are not measurable until they are actually received. Expenditures are recognized when the related fund liability is incurred, if measurable, except for principal and interest on general long-term debt, which are recorded when due, and compensated absences, which are recorded when payable from currently available financial resources.


4. The Enterprise Fund is accounted for on a flow of economic resources measurement focus and uses the accrual basis of accounting. Under this method, revenues are recorded when earned and expenditures are recorded at the time liabilities are incurred.

The City's annual budgets are prepared and adopted on basis consistent with generally accepted accounting principles for all governmental and enterprise funds. The Capital Projects Funds budgets are adopted by project and do not lapse at year end unless there is no activity or encumbrance of appropriations within three years or the project is abandoned. All other appropriations lapse at the en d of the fiscal year. Outstanding encumbrances are reported as a reserve of the fund balance and do not constitute expenditures or liabilities in the current budget. The expenditures for those encumbrances are recognized in the subsequent fiscal year.

FINANCIAL REPORTING

1. A Comprehensive Annual Financial Report (CAFR) shall be prepared at the end of each fiscal year. It

shall be prepared in accordance with generally accepted accounting and financial reporting principles established by the Governmental Accounting Standards Board. The CAFR shall show the status of the city's finances on the basis of generally accepted accounting principles (GAAP). This report shall include a report from an independent certified public accountant designated by the City Commission and filed with the City Commission. It shall be made available for public inspection and a part of the archives of the city. The CAFR will be submitted for consideration of the national Government Finance Officers Association (GFOA), "Certificate of Achievement for Excellence in Financial Reporting," program.

REVENUES

1. The city will estimate its annual revenues by an objective, analytical process, which includes reviewing

historical revenues, consumer price indexing factors, and the economic activity within the city and surrounding areas. The revenue projections shall be made conservatively in order that actual revenues should meet or exceed the budgeted revenues for the year.

2. The city will follow an aggressive policy of collecting all city revenues. The city will review its delinquent

tax receivables annually and will implement collection procedures to obtain all revenues due to the city in a timely manner.

3. The city will set fees for recreational activities at a level as determined by City Commission to provide

the activity in an economical manner for the Citizens. 4. The city will invest all idle funds prudently to assure maximum returns on investments, with minimal risk

to the principal. 5. The city will strive to maintain a balanced property tax rate.

EXPENDITURES

1. The city will estimate its annual expenditures by an objective, analytical process that includes reviewing historical expenditures, consumer price indexing factors, economic activity and growth within the city and surrounding areas. The City will budget sufficient funds to provide a level of service that enhances the quality of life for all residents of the community.

2. The city will budget, account, and report detailed expenditures in the following categories: Personnel,

Supplies, Maintenance, Services, Debt Service, Capital Outlay, and Capital Projects. 3. The city will constantly strive to increase the level of service to the citizens without an increased level of

cost. The city will also seek to reduce the cost of the current level of services provided through innovative programs and initiatives.


4. The city will provide for adequate maintenance of capital assets and for their timely replacement. Each department shall project the future capital needs of the department for a minimum of five years in order to accommodate all department's capital needs each budget year, maintaining a constant level of expenditures for capital equipment each budget year. Expenditures for additional capital equipment shall be made only to provide a higher level of productivity or service. Capital Assets are reported as fixed assets in the General Fixed Asset Account Group (GFAAG) if the total cost of the asset equals $5,000 or greater, excluding incidental costs related to the acquisition of the asset.

5. The city's personnel expenditures will reflect the personnel necessary to maintain the established level

of city services. The city will strive to maintain a market competitive compensation and benefit package to attract quality employees.

FUND BALANCE

The objective of this policy is to provide adequate cash to meet cash flow requirements and to have available resources for an unexpected emergency; while maintaining reasonable tax rates and charges for services. 1. The city will strive to maintain a fund balance of 15-25% of the budgeted operational expenditures for

the General fund. All other funds shall maintain a fund balance that will enable the fund to meet the cash flow needs of the fund.

2. The city shall avoid utilizing fund balances for operational expenditures. Fund Balances should only be

used for non-recurring capital expenditures and projects. 3. Surplus fund balances may be transferred to another fund to be used for capital programs and projects. 4. Several other reserves are maintained as required by legal covenants.

DEBT

Rapid growth challenges a city's ability to meet the service needs of the community. This can result in the need to finance major projects. Through debt financing, the city can meet the needs of the citizens and distribute the cost of the improvements over its useful life. 1. The city will confine long-term borrowing to capital improvements or projects that cannot be financed

from current revenues. The city will not use long-term debt for current operations. 2. When the city issues debt, it will pay back within a period not to exceed the expected useful life of the

project. The city will strive to issue debt with a maximum maturity of twenty-five (25) years or less. 3. The city will maintain good communications with bond rating agencies about its financial condition. The

city will follow a policy of full disclosure on every financial report and bond prospects. The city will strive to maintain or improve the current bond ratings of Standard and Poor's and Moody's Investor Service.

4. No appropriations for debt payments may be transferred or reduced below any amount required by law

(bond covenants) to be appropriated.

INVESTMENTS

It is the policy of the City of Texas City that, giving due regard to the safety and risk of investment, all available funds shall be invested in conformance with this legal and administrative guideline. The City's portfolio shall be designed and managed in a manner responsive to the highest public trust and consistent with this policy. Investments shall be made in a manner, which will provide the maximum security of principal invested through limitations and diversifications while meeting the daily cash flow needs of the City. The receipt of a market rate


of return will be secondary to the requirements for safety and liquidity. This policy will adopt passive investment strategies designated to minimize administrative expenses while obtaining market average rates of return and incurring minimal risks. The investment policy applies to all of the financial resources of the City of Texas City and any component units of the City.

CAPITAL PROJECTS

Capital projects shall be submitted to the City Commission for approval and shall include the following items: 1. The city will develop a multi-year capital projects plan and update it annually. The city will estimate the

costs and potential funding sources for each capital project included in the plan. 2. The city shall utilize the most beneficial method of financing capital projects from the following sources:

pay-as-you-go, bonds, short-term notes, joint financing with other governmental entities, special assessments, and federal and state grant programs.

3. The city will carry out the capital improvements plan and fund the capital projects budgets in

accordance with the capital projects plan. 4. The city will include the cost of operations of the capital project in the operating budget during the year

of completion. Future operating costs associated with new capital projects will be projected and included in the operating forecasts.

LONG TERM FINANCIAL PLAN

1. The city shall establish and maintain a long-term financial plan that projects future revenues,

expenditures, fund balances, and cash flow needs. The projections shall be updated as changes occur during the year.

2. The annual budget shall be prepared in conjunction with the long-term financial plan's goals and

objectives.


WHY A BUDGET?

Introduction

The budget is required by City Charter, which controls many facets of the budgeting process. The budget is used to plan for the use of funds generated through a variety of revenue sources to provide services for the benefit of citizens in the community. The budget text provides the following:

a. Proposed expenditures for current operations during the ensuing fiscal year, detailed by departments;

b. Proposed capital improvement expenditures during the ensuing fiscal year, detailed by purpose;

c. Anticipated net surplus or deficit for the ensuing fiscal year of each fund; and d. Detailed schedules indicating the City’s debt position and debt service

requirements. In addition, the budget is an important document.

1. It serves as the policy documentation of the City, indicating those issues or items that the City Commission feels are most important.

2. It serves as a device to guide departments in spending, establishing goals and priorities, and focusing direction. 1. It is a document for citizens to utilize to better understand the operations of

the City in which they live; determine where the City appears to be heading; and allows for a basis for input to Commission and staff as to what they, the citizens, expect of the City.

4. It serves as a tool to continue dialogue between Commission, Administration, and staff so that each has a better understanding of City needs, expectations, operations, and directions.

Overview

The budget process is a systematic approach to plan for the new year. The process is outlined and regulated by City Charter. The process is established to gain input by the citizens, the City Commission, and the City staff. The budget process initially begins with an evaluation by Commission and staff of programs, projects, services, and policies of the City. These programs, projects, services and policies may be new or existing. Critical in the process is to determine to what level the programs, projects, services, and policies need to be elevated. This may require the expansion or contraction of certain existing programs, projects, services and policies. Also considered is not only the impact on the budget being formulated, but on the City and its budget in the future for the next several years. These considerations are balanced by the City’s ability to pay for each; in essence, how much revenue can be generated through taxes, fees, etc. putting the least amount of burden on the citizens.


Process

An established budget process evolves following guidelines stipulated by Article XI, Sections 4 and 5 of the City Charter. These sections state as follows:

Section 4 Filing of Budget

“The budget prepared by the Finance Department shall be filed with the City Secretary not less than thirty (30) days prior to the time the Commission makes its levy for the current fiscal year, and such budget shall be available for the inspection of any taxpayer.” Section 5 Budget Hearing “The City Commission shall each year provide for a Public Hearing on such budget, the hearing shall take place on some date to be fixed by the City Commission not less than fifteen (15) days subsequent to the time such budget is filed as provided in this section, and prior to the time the City Commission its tax levy. Public notice of the hour, date and place of such hearing shall be given by the City Commission by publication in the official newspaper for at least two issues immediately preceding the date of said hearing, and any taxpayer of the City shall have the right to be present and participate in such hearing. At the conclusion of such hearing, the budget as prepared by the Finance Department shall be acted upon by the City Commission.”

In addition, Truth in Taxation

notices are required to be published. These are in a format mandated by State law containing information relative to effective tax rates, rollback rates and the effect of proposed tax rates.

Budget Transfers and Amendments

The Mayor at any time may transfer any unused balance of a line item of a department to another line item within the same department. At the request of the Mayor, City Commission may, by ordinance, transfer any unused balance of a department to another department; the City Commission may also amend the budget by increasing a departmental budget appropriation. The Director of Finance shall ascertain that income is available for the amendment.

Conclusion

The primary purpose of the budget is to plan for the disbursement of monies in accordance with policies of the City Commission pursuant to their interpretation of the desires of the citizenry. By adoption of this budget, the City Commission establishes what levels of services are to be provided and how to pay for these services.


2019-2020 BUDGET CALENDAR

PHASE I: Budget Development Process (This phase is the responsibility of staff

)

DATE

TRANSACTIONS

Wed. June 12 Budget workshop 8:30am – Bayou Golf 10:30am – Municipal Court

Mon. June 17 Budget workshop 9:00am – Fire 10:00am – Police 11:00am – Street & Bridge/Rainwater Pump

Stations 1:30pm – Recreation & Tourism 2:30pm – Corporations 3:30pm – Library

Wed. June 19 Budget workshop 11:30am – Information Technology

1:30pm – Emergency Management 2:00pm – Water/Sewer/Wastewater 3:00pm – Administration 3:30pm – Sanitation

Mon. June 24 Budget workshop Noon – Planning/Inspections PHASE II BUDGET REVIEW & ADOPTION PROCESS

(Phase II is the responsibility of the City Commission and staff) DATE

TRANSACTIONS

Thurs. July 25 Deadline for Chief Appraiser to certify tax rolls Thurs. Aug. 1 Calculation of Effective Tax Rate (ETR) and Rollback Tax Rate; statements

and schedules (From Galveston County Tax Office). Wed. Aug. 7 Budget Workshop-4:00 p.m. Wed. Aug. 7 Regular Called City Commission Meeting

Record vote on proposed tax rate Sat. Aug. 10 Publish proposed tax rate, Effective Tax Rate (ETR) and Rollback Tax Rate. Post on City’s website and City’s public access TV channel. Fri. Aug. 16 Schedule public hearing on budget (Public hearing shall be set not less than

15 days subsequent to the time budget is filed.) File budget with City Secretary for public inspection and post on City’s

website.


Fri. Aug. 23 Publish first (1st

) notice of budget public hearing. (In accordance with City’s Charter)

Fri. Aug. 30 Publish second (2nd

) notice of budget public hearing. (In accordance with City’s Charter)

Wed. Sept. 4 Regular Called City Commission Meeting Public hearing on proposed budget-5:00 p.m. Select date for adoption of budget Announce date of meeting to adopt tax rate Wed. Sept. 18 Regular Called City Commission Meeting Adopt budget by record vote Adopt tax rate by record vote Approve certified roll Fri. Oct. 5 File adopted budget with City Secretary Post adopted budget on City’s website


NOTICE OF 2019 TAX YEAR PROPOSED PROPERTY TAX RATE FOR

CITY OF TEXAS CITY A tax rate of $0.540000 per $100 valuation has been proposed by the governing body of City of Texas City.

PROPOSED TAX RATE $0.540000 per $100

PRECEDING YEAR'S TAX RATE $0.550000 per $100

EFFECTIVE TAX RATE $0.540270 per $100 The effective tax rate is the total tax rate needed to raise the same amount of property tax revenue for City of Texas City from the same properties in both the 2018 tax year and the 2019 tax year.

YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS FOLLOWS:

property tax amount= (rate) x (taxable value of your property)/100

For assistance or detailed information about tax calculations, please contact:

Cheryl E. Johnson, PCC

Galveston County Tax Assessor Collector

GCTO, 722 Moody, Galveston, Texas 77550

(409) 765-3277

[email protected]

www.galcotax.com


•

General Fund-101 • Departments: • General Government • Administration • Legal • Purchasing • Planning • Information Technology

• Public Safety • Police • Fire • Inspections • Municipal Court • Emergency Management

• Public Works • Street & Bridge • Sanitation • Rainwater Pump Stations

• Recreation & Tourism • Recreation & Tourism • Library • Bayou Golf Course

• Animal Control

Special Revenue Funds-200 • Hotel-Motel Occupancy Tax • Municipal Court Funds • Drug Confiscation Fund • Capital Recovery Funds • Community Development

Block Grant • Various Grant Funds • Texas City Dike Fund

Interest & Sinking Fund-300 • Debt Service

Capital Project Funds-400 • Construction-CO 2015

Utility Funds-500 • Water • Water Distribution • Sewer • Wastewater Treatment • Lift Stations

Internal Service Funds-600 • Group Insurance • Capital Equipment Replacement • Windstorm Insurance

Fiduciary Funds-700 • Firemen's Relief and Retirement • Canine Donations Fund • Mae Dixon Blalock Estate Fund • Life & Disability Fund

Related Corporations-800 • Texas City Economic Development Corporation • Texas City Public Facilities Development Corporation • Texas City Industrial Development Corporation • Texas City Harbour Foreign Trade Zone Corporation • Texas City Cultural Arts Foundation • Texas City Historical Preservation Corporation

CITY OF TEXAS CITY, TEXAS FUND STRUCTURE



BY FUND

FY 2018-19 FY 2018-19 FY 2019-20FY 2017-18 AMENDED YEAR END ADOPTED

DESCRIPTION ACTUAL BUDGET PROJECTION BUDGETREVENUES: General Fund 57,552,650$ 54,568,929$ 61,210,724$ 59,291,095$ Hotel Motel Tax Fund 852,307 655,650 722,550 712,650 Municipal Court Building Security 39,376 45,000 49,750 46,750 Municipal Court Technology 49,651 62,000 62,000 62,000 Drug Confiscation - 10,000 30,000 10,000 Capital Recovery Water Zone 1 15,400 - 15,400 - Capital Recovery Sewer Zone 1 18,920 - 12,040 - Capital Recovery Water Zone 2 2,120,299 - 520,226 500,000 Capital Recovery Sewer Zone 2 1,954,054 - 556,225 500,000 Capital Recovery Water Zone 3 - - - - Capital Recovery Sewer Zone 3 - - - - Community Development Block Grant-PY 44 - 410,474 166,113 260,474 Community Development Block Grant-PY 45 - - - 417,499 BJA Grant - - - - HGAC Grant 11,377 15,000 15,000 15,000 Cable Public, Education, Gov't. Channel 97,534 100,000 98,000 100,000 Municipal Court Efficiency 10,641 12,500 10,000 12,500 L.E.O.S.E. Grant 7,343 7,000 5,539 5,000 Step-Op Grant (4,335) - - 46,856 Hurricane Ike-FEMA - - 17,378 - General Land Office Grant - - 14,433 - Texas City Dike 509,053 917,154 522,000 917,154 Debt Service 5,054,215 4,955,742 4,947,742 4,988,651 Construction Fund 411 15,369 40,000 44,000 40,000 Utilities Fund (Water/Sewer operations) 19,350,747 18,432,500 18,434,110 18,398,000 Group Insurance 6,728,027 7,155,000 8,350,000 7,300,000 Capital Equipment Replacement 3,398,633 4,369,828 4,388,277 1,930,000 Windstorm Insurance 5,809 3,000 9,000 7,000 Firemen's Relief and Retirement 3,993,624 2,855,000 3,140,000 3,140,000 Canine Donations 500 - - - Mae Dixon Blalock Estate 603 500 900 900 Life and Disability 1,356 1,000 2,000 2,000 Texas City Economic Development Corp. 6,143,955 5,619,424 6,121,100 5,900,000 Texas City Public Facilities Development Corp. 265,501 242,498 267,000 265,500 Texas City Industrial Development Corp. 904 600 1,300 1,000 Texas City Harbor Foreign Trade Zone Corp. 75,947 81,802 100,865 95,780 Texas City Cultural Arts Foundation 132,917 96,450 56,185 50,000 Texas City Historical Preservation Corporation 144,319 144,050 144,050 141,550

TOTAL REVENUES 108,546,697$ 100,801,101$ 110,033,908$ 105,157,359$

EXPENDITURES: FY17-18 Act FY18-19 Bud FY18-19 Pr FY19-20 Bud General Fund 54,971,237$ 59,238,358$ 59,078,594$ 59,204,023$ Hotel Motel Tax Fund 618,833 1,616,103 1,050,147 1,171,471

FY 2019-20 PROJECTED BUDGET SUMMARY



BY FUND


DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET

FY 2019-20 PROJECTED BUDGET SUMMARY

Municipal Court Building Security 21,775 75,750 76,562 49,750 Municipal Court Technology 39,105 89,125 48,000 100,733 Drug Confiscation - 100,748 97,598 3,150 Capital Recovery Water Zone 1 1,077,348 - - - Capital Recovery Sewer Zone 1 924,350 - - - Capital Recovery Water Zone 2 - - - - Capital Recovery Sewer Zone 2 - 1,224,671 300,000 924,671 Capital Recovery Water Zone 3 - - 226 - Capital Recovery Sewer Zone 3 - - 225 - Community Development Block Grant-PY 44 - 426,587 150,000 276,587 Community Development Block Grant-PY 45 - - - 417,499 BJA Grant 5,164 - - - HGAC Grant - 15,000 26,377 15,000 Cable Public, Education, Gov't. Channel 29,597 118,240 75,000 100,000 Municipal Court Efficiency 8,858 20,225 5,600 20,225 L.E.O.S.E. Grant 6,916 7,000 5,500 5,466 Step-Op Grant - - - 46,856 Hurricane Ike-FEMA - - - - General Land Office Grant - - 14,433 - Texas City Dike 393,851 1,324,597 854,846 870,069 Debt Service 4,855,484 4,871,471 4,871,471 4,880,440 Construction Fund 411 644,870 2,286,684 410,000 950,000 Utilities Fund (Water/Sewer operations) 14,589,297 16,771,697 15,838,528 17,558,511 Group Insurance 5,886,741 6,875,000 6,875,000 7,075,000 Capital Equipment Replacement 1,804,508 1,850,000 1,803,753 1,900,000 Windstorm Insurance - - - - Firemen's Relief and Retirement 2,183,178 2,647,250 2,647,250 2,647,250 Canine Donations - - 500 - Mae Dixon Blalock Estate - 25,000 25,400 86,996 Life and Disability - - - - Texas City Economic Development Corp. 4,897,693 5,499,433 2,066,438 4,600,908 Texas City Public Facilities Development Corp. 263,090 451,106 472,108 294,000 Texas City Industrial Development Corp. - 50,716 50,716 52,000 Texas City Harbor Foreign Trade Zone Corp. 50,559 80,947 84,299 94,874 Texas City Cultural Arts Foundation 85,578 197,831 194,303 190,300 Texas City Historical Preservation Corporation 112,459 261,924 220,096 143,963

TOTAL EXPENDITURES 93,470,490$ 106,125,463$ 97,342,969$ 103,679,742$



Fund Balance/ Estimated Estimated New Proposed Proposed Projected % IncrWorking Capital Revenues Expenditures Fund Balance Revenues Expenditures Fund Balance From 10/1/18

DESCRIPTION 10/1/2018 2018-2019 2018-2019 9/30/2019 2019-2020 2019-2020 9/30/2020 to 9/30/20

General Fund 29,007,095$ 61,210,724$ 59,078,594$ 31,139,225$ 59,291,095$ 59,204,023$ 31,226,297$ 7.7% Hotel Motel Tax Fund 1,365,786 722,550 1,050,147 1,038,189 712,650 1,171,471 579,368 -57.6% Municipal Court Building Security 460,942 49,750 76,562 434,130 46,750 49,750 431,130 -6.5% Municipal Court Technology 102,341 62,000 48,000 116,341 62,000 100,733 77,608 -24.2% Drug Confiscation 296,676 30,000 97,598 229,078 10,000 3,150 235,928 -20.5% Capital Recovery Water Zone 1 15,400 15,400 - 30,800 - - 30,800 100.0% Capital Recovery Sewer Zone 1 18,920 12,040 - 30,960 - - 30,960 63.6% Capital Recovery Water Zone 2 2,387,449 520,226 - 2,907,675 500,000 - 3,407,675 42.7% Capital Recovery Sewer Zone 2 1,997,254 556,225 300,000 2,253,479 500,000 924,671 1,828,808 -8.4% Capital Recovery Water Zone 3 226 - 226 - - - - N/A Capital Recovery Sewer Zone 3 225 - 225 - - - - N/A Community Development Block Grant-PY 44 - 166,113 150,000 16,113 260,474 276,587 - N/A Community Development Block Grant-PY 45 - - - - 417,499 417,499 - N/A BJA Grant (0) - - (0) - - (0) N/A HGAC Grant 11,377 15,000 26,377 (0) 15,000 15,000 (0) -100.0% Cable Public, Education, Gov't. Channel 295,008 98,000 75,000 318,008 100,000 100,000 318,008 7.8% Municipal Court Efficiency 130,814 10,000 5,600 135,214 12,500 20,225 127,489 -2.5% L.E.O.S.E. Grant 427 5,539 5,500 466 5,000 5,466 0 -100.0% Step-Op Grant 0 - - 0 46,856 46,856 0 N/A Hurricane Ike-FEMA (17,378) 17,378 - - - - - -100.0% General Land Office Grant 0 14,433 14,433 0 - - 0 N/A Texas City Dike 4,517,636 522,000 854,846 4,184,790 917,154 870,069 4,231,874 -6.3% Debt Service 2,889,617 4,947,742 4,871,471 2,965,888 4,988,651 4,880,440 3,074,099 6.4% Construction Fund 411 2,295,071 44,000 410,000 1,929,071 40,000 950,000 1,019,071 -55.6% Utilities Fund (Water/Sewer operations) 35,054,933 18,434,110 15,838,528 37,650,515 18,398,000 17,558,511 38,490,004 9.8% Group Insurance (4,239,738) 8,350,000 6,875,000 (2,764,738) 7,300,000 7,075,000 (2,539,738) -40.1% Capital Equipment Replacement 6,998,607 4,388,277 1,803,753 9,583,130 1,930,000 1,900,000 9,613,130 37.4% Windstorm Insurance 1,019,209 9,000 - 1,028,209 7,000 - 1,035,209 1.6% Firemen's Relief and Retirement 16,223,029 3,140,000 2,647,250 16,715,779 3,140,000 2,647,250 17,208,529 6.1% Canine Donations 500 - 500 - - - - -100.0% Mae Dixon Blalock Estate 110,596 900 25,400 86,096 900 86,996 0 -100.0% Life and Disability 247,326 2,000 - 249,326 2,000 - 251,326 1.6% Texas City Economic Development Corp. 10,911,997 6,121,100 2,066,438 14,966,659 5,900,000 4,600,908 16,265,751 49.1% Texas City Public Facilities Development Corp. 331,492 267,000 472,108 126,384 265,500 294,000 97,884 -70.5% Texas City Industrial Development Corp. 120,232 1,300 50,716 70,816 1,000 52,000 19,816 -83.5% Texas City Harbor Foreign Trade Zone Corp. 42,391 100,865 84,299 58,957 95,780 94,874 59,863 41.2% Texas City Cultural Arts Foundation 531,189 56,185 194,303 393,071 50,000 190,300 252,771 -52.4% Texas City Historical Preservation Corporation 236,918 144,050 220,096 160,872 141,550 143,963 158,459 -33.1%

113,363,565$ 110,033,908$ 97,342,969$ 126,054,504$ 105,157,359$ 103,679,742$ 127,532,121$ 12.5%

FY 2019-20 PROJECTED FUND BALANCES


CITY OF TEXAS CITY CONSOLIDATED BUDGET SUMMARY

EXPENDITURES BY CATEGORY AND DEPARTMENT

Salaries and Materials & Contractual Other Capital Transfers DebtDepartment Benefits Supplies Services Charges Outlay Out Service Totals

Administration 1,189,460$ 81,000$ 1,524,306$ 1,454,750$ 100,000$ 785,476$ 4,877,690$ 10,012,682$ Legal 73,963 2,500 127,336 5,100 - - - 208,899Purchasing 75,736 3,900 1,839 1,650 - - - 83,125Planning and Engineering 247,490 3,255 318,716 1,100 50,000 - - 620,561Information Technology 261,450 8,500 541,916 20,250 235,000 - - 1,067,116Police 11,558,596 328,238 1,728,048 247,594 - - - 13,862,477Fire 8,117,986 275,500 1,285,714 162,000 70,000 - - 9,911,200Inspections 418,278 19,175 140,003 4,300 - - - 581,756Municipal Court 608,657 72,375 422,507 15,350 5,000 - - 1,123,889

Emergency Management 204,629 850 143,820 128,700 - - - 477,999Public Works-Street & Bridge 5,119,389 1,657,000 1,840,477 5,000 606,346 - - 9,228,212Sanitation 1,802,618 217,000 579,586 2,528,170 490,200 - - 5,617,575Rainwater Pump Stations 291,828 97,900 181,862 700 1,300,000 - - 1,872,290Recreation & Tourism 4,922,313 428,700 2,502,048 336,700 824,720 120,500 - 9,134,981Library 835,676 45,500 314,348 241,818 128,996 - - 1,566,338Bayou Golf Course 838,379 124,100 303,004 57,800 312,000 - 8,000 1,643,283Animal Control 187,026 56,000 245,771 3,000 - - - 491,797CDBG Operations - - 324,086 - 370,000 - - 694,086

Water 887,690 4,567,100 564,874 4,240,500 - - 704,338 10,964,502Water Distribution 1,213,911 174,950 833,360 6,000 - - - 2,228,221Sewer 719,232 117,000 139,372 3,000 - - - 978,603Wastewater Treatment Plant 1,026,293 298,700 1,314,092 5,300 - - - 2,644,385Lift Stations - 17,800 724,000 1,000 924,671 - - 1,667,471Group Insurance 5,700,000 - 1,375,000 - - - - 7,075,000Capital Equipment Replacement - - - 1,900,000 - - - 1,900,000Firemen's Relief and Retirement 2,445,000 250 185,000 17,000 - - - 2,647,250TC Economic Development Corp. 249,340 - 722,335 - 3,020,630 608,603 - 4,600,908TC Public Facilities Development Corp. 30,000 - 264,000 - - - - 294,000

TC Industrial Development Corp. 52,000 - - - - - - 52,000TC Harbor Foreign Trade Zone Corp. 88,474 550 5,850 - - - - 94,874TC Cultural Arts Foundation 105,000 300 1,000 84,000 - - - 190,300TC Historical Preservation Corporation - 23,020 106,943 - 14,000 - - 143,963

49,270,416$ 8,621,163$ 18,761,211$ 11,470,782$ 8,451,563$ 1,514,580$ 5,590,027$ 103,679,742$

Salaries and Benefits $49,270,416

48%

Materials and Supplies $8,621,163

8%

Contractual Services $18,761,211

18%

Other Charges $11,470,782

11%

Capital Outlay $8,451,563

8%

Transfers Out $1,514,580

2%

Debt Service $5,590,027

5%



BY FUND GROUP

UtilitiesGeneral Fund Fund Debt Service Other Funds Grand Total

REVENUES:General Property Taxes 24,099,145$ -$ 4,370,048$ -$ 28,469,193$ State Sales Tax 17,000,000 - - 5,750,000 22,750,000 Other Taxes & Assessments 6,400,000 - - 1,700,000 8,100,000 Licenses & Permits 897,500 - - - 897,500 Intergovernmental Revenues 148,500 - - 821,401 969,901 Charges for Services 6,653,750 18,336,000 - 11,487,000 36,476,750 Fines & Forfeits 2,000,000 - - 128,500 2,128,500 Other Revenues 2,062,200 62,000 10,000 677,130 2,811,330 Other Sources 30,000 - - 1,440,154 1,470,154 Rents & Concessions - - - 284,000 284,000 Events & Programs - - - 47,500 47,500 Transfers In - - 608,603 143,928 752,531 Total Revenues 59,291,095$ 18,398,000$ 4,988,651$ 22,479,613$ 105,157,359$

Beginning Fund Balances 31,139,224$ 37,650,515 2,965,888 54,298,875 126,054,502

Total Available Resources 90,430,319$ 56,048,515$ 7,954,539$ 76,778,488$ 231,211,862$

EXPENDITURES:General Government 6,226,467$ -$ -$ 13,508,179$ 19,734,646$ Public Safety 25,676,142 - - 2,888,430 28,564,571 Public Works 15,162,300 12,654,173 - 1,874,671 29,691,144 Culture & Recreation 10,861,843 - - 2,342,299 13,204,142 Health & Welfare 491,797 - - - 491,797 Community Development - - - 694,086 694,086 Non-Departmental 762,048 4,200,000 - - 4,962,048 Debt Service: - - - - - Principal - 335,000 4,154,991 - 4,489,991 Interest - 369,338 722,699 - 1,092,037 Administrative Fees - - 2,750 - 2,750 Transfers Out 23,428 - - 729,103 752,531 Total Expenditures 59,204,024$ 17,558,511$ 4,880,440$ 22,036,767$ 103,679,742$

Ending Fund Balances 31,226,295$ 38,490,004$ 3,074,099$ 54,741,721$ 127,532,119$

Total Fund Commitments/Fund Balance 90,430,319$ 56,048,515$ 7,954,539$ 76,778,488$ 231,211,862$

CONSOLIDATED BUDGET SUMMARY


Consolidated Summary of Revenuesby Source

Consolidated Summary of Expendituresby Function

General Property Taxes 27%

State Sales Tax 22%

Other Taxes & Assessments

8%

Licenses & Permits 1%

Intergovernmental Revenues 1%

Charges for Services 35%

Fines & Forfeits 2%

Other Revenues 3%

Other Sources 1%

Rents & Concessions 0%

Events & Programs 0% Transfers In

1%

General Government 19%

Public Safety 28%

Public Works 29%

Culture & Recreation 13%

Health & Welfare 0%

Community Development 1%

Non-Departmental 5% Debt Service:

0%

Principal 4%

Interest 1%

Administrative Fees 0%

Transfers Out 1%


CITY OF TEXAS CITY

BUDGET SUMMARY

BY CATEGORY

FY 2018-19 FY 2018-19 FY 2019-20 FY 2018-19 FY 2018-19 FY 2019-20FY 2017-18 AMENDED YEAR END ADOPTED FY 2017-18 AMENDED YEAR END ADOPTED

ACTUAL BUDGET PROJECTION BUDGET ACTUAL BUDGET PROJECTION BUDGETREVENUES:General Property Taxes 21,783,448$ 23,023,109$ 22,841,215$ 24,099,145$ -$ -$ -$ -$ Other Taxes & Assessments 24,336,029 21,600,000 24,758,378 23,400,000 - - - - Licenses & Permits 924,973 900,000 1,105,813 897,500 - - - - Intergovernmental Revenue 174,420 243,595 226,773 148,500 - - - - Charges For Services 5,447,727 4,962,225 6,361,002 6,653,750 18,718,818 18,335,000 18,342,610 18,336,000 Fines & Forfeits 1,949,179 2,000,000 2,675,040 2,000,000 - - - - Other Revenues 2,466,067 1,810,000 3,212,505 2,062,200 371,529 97,500 91,500 62,000 Other Sources 470,807 30,000 30,000 30,000 260,400 - - - Rents & Concessions - - - - - - - - Events & Programs - - - - - - - - Transfers In - - - - - - - - TOTAL REVENUES 57,552,650$ 54,568,929$ 61,210,724$ 59,291,095$ 19,350,747$ 18,432,500$ 18,434,110$ 18,398,000$

EXPENDITURES:Salaries and Benefits 33,889,453$ 34,661,395$ 35,063,627$ 36,376,718$ 3,471,790$ 3,633,910$ 3,612,348$ 3,847,126$ Materials and Supplies 2,789,364 3,449,870 3,011,627 3,255,968 4,446,522 4,761,629 4,354,075 5,175,550 Contractual Services 11,185,556 11,166,772 10,660,240 11,689,675 2,584,839 3,715,317 3,136,508 3,575,698 Other Charges 4,476,237 5,663,838 5,618,811 5,577,564 3,810,342 3,956,300 4,031,055 4,255,800 Capital Outlay 451,650 1,796,481 1,198,910 2,272,670 - - - - Transfers Out 2,170,521 2,500,000 3,517,378 23,428 - - - - Debt Service 8,263 - 8,000 8,000 275,804 704,542 704,542 704,338 Expense Recovery 193 - - - - - - - TOTAL EXPENDITURES 54,971,237$ 59,238,358$ 59,078,594$ 59,204,023$ 14,589,297$ 16,771,697$ 15,838,528$ 17,558,511$

FY 2019-20 PROJECTED

General Fund Utilities FundMajor Funds


CITY OF TEXAS CITY

BUDGET SUMMARY

BY CATEGORY

REVENUES:General Property TaxesOther Taxes & AssessmentsLicenses & PermitsIntergovernmental RevenueCharges For ServicesFines & ForfeitsOther RevenuesOther SourcesRents & ConcessionsEvents & ProgramsTransfers InTOTAL REVENUES

EXPENDITURES:Salaries and BenefitsMaterials and SuppliesContractual ServicesOther ChargesCapital OutlayTransfers OutDebt ServiceExpense RecoveryTOTAL EXPENDITURES

FY 2019-20 PROJECTED

FY 2018-19 FY 2018-19 FY 2019-20 FY 2018-19 FY 2018-19 FY 2019-20FY 2017-18 AMENDED YEAR END ADOPTED FY 2017-18 AMENDED YEAR END ADOPTED

ACTUAL BUDGET PROJECTION BUDGET ACTUAL BUDGET PROJECTION BUDGET

4,440,212$ 4,344,609$ 4,325,609$ 4,370,048$ 26,223,661$ 27,367,718$ 27,166,824$ 28,469,193$ 8,858,420 5,850,000 7,703,440 7,450,000 33,194,449 27,450,000 32,461,818 30,850,000

- - - - 924,973 900,000 1,105,813 897,500111,920 532,474 299,085 821,401 286,339 776,069 525,858 969,901

10,244,672 11,061,828 11,530,277 11,487,000 34,411,216 34,359,053 36,233,888 36,476,75098,161 128,500 149,000 128,500 2,047,341 2,128,500 2,824,040 2,128,500

4,745,183 1,887,776 1,777,345 687,130 7,582,778 3,795,276 5,081,350 2,811,3302,089,407 2,910,154 3,540,000 1,440,154 2,820,614 2,940,154 3,570,000 1,470,154

285,809 261,998 284,000 284,000 285,809 261,998 284,000 284,00046,240 95,700 53,685 47,500 46,240 95,700 53,685 47,500

723,277 726,633 726,633 752,531 723,277 726,633 726,633 752,53131,643,301$ 27,799,672$ 30,389,074$ 27,468,264$ 108,546,697$ 100,801,101$ 110,033,908$ 105,157,359$

7,197,601$ 8,642,693$ 8,654,213$ 9,046,572$ 44,558,844$ 46,937,998$ 47,330,188$ 49,270,416$ 85,039 213,505 67,530 189,645 7,320,924 8,425,004 7,433,232 8,621,163

2,683,016 3,500,027 3,084,213 3,495,839 16,453,412 18,382,116 16,880,961 18,761,2115,350,533 1,789,592 1,716,934 1,637,418 13,637,112 11,409,731 11,366,801 11,470,7821,267,959 9,602,488 2,542,805 6,178,893 1,719,609 11,398,969 3,741,716 8,451,5632,470,325 1,495,632 1,488,681 1,491,152 4,640,846 3,995,632 5,006,059 1,514,5804,855,484 4,871,471 4,871,471 4,877,690 5,139,551 5,576,013 5,584,013 5,590,027

- - - - 193 - - - 23,909,955$ 30,115,408$ 22,425,847$ 26,917,208$ 93,470,490$ 106,125,463$ 97,342,969$ 103,679,742$

Total All FundsOther FundsNon-Major Funds


GENERAL FUND


General Property Taxes $24,099,145

41%

Other Taxes & Assessments $23,400,000

39%

Licenses & Permits $897,500

2%

Intergov. Revenues $148,500

0%

Charges for Services

$6,653,750 11%

Fines & Forfeits $2,000,000

3%

Other Revenues $2,062,200

4%

Other Sources 0%

General Fund Revenue by Type

FY 2019-2020

Grand Total: $59,291,095

General Government $5,841,467

10%

Public Safety $25,606,141

43%

Public Works $13,972,099

24%

Culture & Recreation

$10,234,373 17%

Animal Control $491,797

1%


4%

Property Tax Refund $762,048

1%

Transfers $23,428 0%

General Fund Expenditures by Function

FY 2019-2020



GENERAL FUND - 101

REVENUES & EXPENDITURES

Adopted property tax rate $0.54 per $100 valuation ($0.457096 M&O and $0.082904 I&S)FY 2018-19 FY 2018-19 FY 2019-20

FY 2017-18 AMENDED YEAR END ADOPTEDDESCRIPTION ACTUAL BUDGET PROJECTION BUDGET

REVENUES: General Property Taxes 21,783,448 23,023,109 22,841,215 24,099,145 Other Taxes & Assessments 24,336,029 21,600,000 24,758,378 23,400,000 Licenses & Permits 924,973 900,000 1,105,813 897,500 Intergovernmental Revenue 174,420 243,595 226,773 148,500 Charges For Services 5,447,727 4,962,225 6,361,002 6,653,750 Fines & Forfeitures 1,949,179 2,000,000 2,675,040 2,000,000 Other Revenues 2,466,067 1,810,000 3,212,505 2,062,200 57,081,843 54,538,929 61,180,724 59,261,095

Other Sources 470,807 30,000 30,000 30,000 470,807 30,000 30,000 30,000

TOTAL REVENUES 57,552,650 54,568,929 61,210,724 59,291,095

EXPENDITURES: FY17-18 Act FY18-19 Bud FY18-19 Pr FY19-20 Bud Administration 4,673,061 4,022,318 3,970,828 4,246,766 Legal 152,878 196,309 171,838 208,899 Purchasing 72,327 81,703 71,688 83,125 Planning 594,783 597,816 576,811 620,561 Information Technology 1,189,853 1,141,561 1,130,604 1,067,116 Police 12,857,434 13,234,565 13,423,253 13,752,004 Fire 9,492,716 9,652,085 9,715,075 9,911,200 Inspection 478,392 538,523 517,562 581,756 Municipal Court 855,132 896,414 936,056 953,182 Emergency Management 375,520 592,869 461,799 477,999 Public Works 7,643,777 8,477,495 8,290,427 8,621,866 Sanitation 3,807,225 5,092,726 5,032,705 5,268,143 Rainwater Pump Station 420,997 767,089 789,886 1,272,290 Recreation & Tourism 6,736,233 7,137,415 6,931,631 7,739,218 Library 1,280,196 1,390,606 1,228,509 1,479,342 Bayou Golf Course 1,015,101 1,635,653 1,161,253 1,643,283 Animal Control 393,042 521,163 370,995 491,797 Community Development - - 18,247 -

TOTAL EXPENDITURES 52,038,669 55,976,310 54,799,168 58,418,547

Excess of Revenues Over/(Under) 5,513,982 (1,407,380) 6,411,556 872,548 Expenditures Before Reserve

VALERO TAX REFUND due Jan. (762,048) (762,048) (762,048) (762,048)

EXCESS OF REVENUES OVER/ (UNDER) EXPENDITURES 4,751,934 (2,169,428) 5,649,508 110,500

OTHER USES:Trans. To Capital Equip. Repl. Fund (2,000,000) (2,500,000) (2,500,000) - Trans. To Group Insurance Fund (1,000,000) - Trans. To Firemen's Relief & Retirement Fund (105,264) - - -


FY 2019-20 ADOPTED BUDGET


GENERAL FUND - 101



FY 2017-18 AMENDED YEAR END ADOPTEDDESCRIPTION ACTUAL BUDGET PROJECTION BUDGET



Trans. To Construction Fund - - Trans. To STEP Fund - - - (23,428) Trans. To Fund 280 (65,257) - - - Trans. To Fund 277 (17,378) -

TOTAL OTHER USES (2,170,521) (2,500,000) (3,517,378) (23,428)

TOTAL EXPEND. & OTHER USES 54,971,237 59,238,358 59,078,594 59,204,023

EXCESS OF REVENUES OVER/ (UNDER) EXPEND. & OTHER USES 2,581,413 (4,669,428) 2,132,130 87,072

FUND BALANCE-BEGINNING OF YR 25,606,894 29,007,095 29,007,095 31,139,224 PRIOR PERIOD ADJUSTMENT 818,788 FUND BALANCE-END OF YEAR 29,007,095 24,337,667 31,139,224 31,226,297

COMPONENTS OF FUND BALANCE: Nonspendable 4,677,544 4,677,544 4,677,544 4,677,544 Assigned 500,000 500,000 500,000 500,000 Unassigned 23,829,551 19,160,123 25,961,680 26,048,753

FUND BALANCE-END OF YEAR 29,007,095$ 24,337,667$ $31,139,224 $31,226,297

For Fiscal Year 2019/2020, the adopted property tax rate is used in revenue calculations and a 4% cost of living raise for civilians and 3% contractual raise for Police and Fire is used in expenditure calculations.


GENERAL FUND - 101-000

REVENUES


FY 2017-18 AMENDED YEAR END ADOPTEDACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET

41001 CURRENT TAXES 21,356,640 22,666,109 22,639,110 23,742,145 41002 DELINQUENT TAXES 286,319 240,000 75,000 240,000 41003 PENALTY & INTEREST 140,490 117,000 127,105 117,000

*GENERAL PROPERTY TAXES 21,783,448 23,023,109 22,841,215 24,099,145 42001 STATE SALES TAX 17,746,215 15,800,000 18,189,422 17,000,000 42002 MIXED BEVERAGE TAX 90,197 70,000 85,577 70,000 42202 NATURAL GAS FRANCHISE TAX 259,287 130,000 295,404 130,000 42203 TELECOMM FRANCHISE TAX 440,801 550,000 488,225 500,000 42204 COMCAST FRANCHISE TAX 487,669 480,000 514,834 500,000 42207 TNMP FRANCHISE TAX 5,210,061 4,500,000 5,168,009 5,200,000 42209 GARBAGE FRANCHISE TAX 101,800 70,000 16,907 -

*OTHER TAXES & ASSESSMENTS 24,336,029 21,600,000 24,758,378 23,400,000 43002 OCCUPATIONAL LICENSES 14,915 10,000 7,253 10,000 43100 BUILDING PERMITS 530,734 450,000 706,628 500,000 43101 ELECTRICAL PERMITS 6,480 15,000 9,134 7,500 43102 PLUMBING PERMITS 18,438 45,000 15,545 20,000 43103 A/C-HEATING PERMITS 18,846 25,000 17,552 20,000 43104 MISCELLANEOUS PERMITS 44,146 40,000 31,140 40,000 43105 TEMPORARY PERMITS 27,044 30,000 30,075 30,000 43106 CULVERT PERMITS 42,813 40,000 57,891 40,000 43107 FIRE PERMITS 25,894 50,000 35,323 35,000 43108 PIPELINE PERMITS AND FEES 195,664 195,000 195,271 195,000

*LICENSES & PERMITS 924,973 900,000 1,105,813 897,500 44003 EMERGENCY MANAGEMENT GRANT 26,004 35,000 31,367 26,000 44004 FEMA DISASTER RELIEF GRANT - 44009 GRANT REVENUE 125,915 186,095 172,906 100,000 44012 GALVESTON COUNTY MUTUAL AID 22,500 22,500 22,500 22,500

*INTERGOVERNMENTAL REVENUES 174,420 243,595 226,773 148,500 45001 BIRTH/DEATH CERTIFICATES - - - 45002 GARBAGE PICK-UP/DISPOSAL 2,161,189 2,175,725 3,624,480 4,200,000 45003 BAYOU GOLF-GREEN FEES 686,783 800,000 693,932 588,750 45004 BAYOU GOLF-SNACK BAR - 6,500 11,250 15,000 45005 LOWRY CENTER INCOME 262,084 280,000 200,380 200,000 45006 RIFLE RANGE INCOME 196,740 200,000 173,941 150,000 45600 EMS PATIENT CHARGES 2,140,930 1,500,000 1,657,019 1,500,000

*CHARGES FOR SERVICES 5,447,727 4,962,225 6,361,002 6,653,750 46001 MUNICIPAL COURT FINES 1,949,179 2,000,000 2,675,040 2,000,000

*FINES & FORFEITS 1,949,179 2,000,000 2,675,040 2,000,000 48101 RECREATION & TOURISM INCOME 390,356 450,000 380,205 430,000 48102 NESSLER POOL INCOME 147,561 140,000 128,518 140,000 48106 LIBRARY FINES 31,596 38,000 21,600 20,000 48113 MISCELLANEOUS RENT INCOME 1,200 2,000 1,200 1,200 48115 RENT INCOME-SHOAL POINT 200,000 200,000 375,000 300,000 48205 NET CHANGE IN FV INVEST (73,246) - 269,532 - 48307 DONATIONS 11,549 - 11,618 - 48350 CONTRIBUTIONS 400,000 - - - 48801 MISCELLANEOUS INCOME 71,980 100,000 300,000 100,000




GENERAL FUND - 101-000

REVENUES





48802 INTEREST INCOME 400,052 150,000 737,137 200,000 48806 DEMOLITION PROGRAM 100 - - - 48810 FTZ SUBZONE FEES 792,345 750,000 982,195 900,000 48811 RECYCLING REVENUES 53,431 30,000 46,000 30,000 48812 MUNICIPAL FACILITIES FEES 67,000 - 13,500 - 48815 CREDIT CARD PROCESSING FEE (58,595) (50,000) (59,000) (59,000) 48850 INSURANCE PROCEEDS 30,737 - 5,000 -

*OTHER REVENUES 2,466,067 1,810,000 3,212,505 2,062,200 49020 TRANSFER FROM ECON DEV FUND 200,000 - - - 49042 TRANSFER FROM OTHER FUNDS - - - - 49102 PROCEEDS FROM LOANS 244,220 - - - 49103 PROCEEDS FROM SALE OF LAND - - - - 49104 PROCEEDS FROM SALE OF F/A 26,587 30,000 30,000 30,000

*OTHER SOURCES 470,807 30,000 30,000 30,000

TOTAL REVENUES 57,552,650 54,568,929 61,210,724 59,291,095


ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: ADMINISTRATION ACTIVITY: GENERAL GOVERNMENT

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Mayor 1 1 1Commissioners 6 6 6Director of Finance 1 1 1Accountant 1 1 1Accounting Assistant 1 1 1Head Clerk/Cashier 1 1 1Human Resource Director 1 1 1Payroll Supervisor 1 1 1Accounts Payable Clerk 1 1 1Clerk/Cashier 2 2 2City Hall Receptionist 1 1 1Exec. Dir. Management Services (Corp.) & City Secr-FY19/20 * 1 1 1Administrative Assistant to Mayor 1 1 1Human Resource Assistant 1 1 1Human Resource Assistant + Records Management 1 1 1Administrative Assistant-City Secretary & Corporations * 1 1 1Dep. Dir. Management Services (Corp.) & City Secretary ** 1 1 0Marketing/Tourism Coordinator *** 1 1 1Part-time Media Apprentice **** 1 1 1Part-time Media Intern **** 1 1 1

TOTAL 26 26 25


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 1,047,770$ 1,122,494$ 1,126,863$ 1,189,460$ Materials & Supplies 76,764 77,000 66,827 81,000 Contractual Services 2,198,673 1,554,924 1,446,228 1,524,306 Other Charges 1,238,647 1,167,900 1,260,243 1,352,000 Capital Outlay 111,207 100,000 70,667 100,000 TOTAL 4,673,061$ 4,022,318$ 3,970,828$ 4,246,766$

* Salaries and benefits paid from Texas City (TC) Economic Development Corporation, TC Foreign Trade Zone Corporation, TC Public Facilities Development Corporation, TC Industrial Development Corporation, TC Cultural Arts Foundation, and TC Historical Preservation Corporation.** Salary and benefits paid from General Fund, Hotel/Motel Occupancy Tax Fund, TC Economic Development Corporation, TC Foreign Trade Zone Corporation, TC Public Facilites Development Corporation, TC Industrial Development Corporation, TC Cultural Arts Foundation, and TC Historical Preservation Corp.*** Salary and benefits paid from Hotel/Motel Occupancy Tax Fund and TC Economic Development Corporation**** Salary paid from Hotel/Motel Occupancy Tax Fund

The Administration department is responsible for the supervision, administration, and planning the City's financialactivities. These activities include financial reporting, utility billing and collections, ad valorem tax billing and collections,revenue collections, investments, debt management, risk management, grant management and budget preparation.The Director of Finance and other staff members provide financial information to the City Commission, Mayor anddepartments. This department also provides financial services to the Texas City Economic Development Corporation,Texas City Industrial Development Corporation, Texas City Harbour Foreign Trade Zone Corporation, Danforth HealthFacilities Development Corporation, Public Facilities Development Corporation and the Texas City Cultural ArtsFoundation.

The Administration department also administers and maintains the personnel policies for the City. The departmentaddresses all matters relating to payroll and personnel including recruitment, employee benefits, personnel guidelines,labor negotiations and civil service.


Salaries & Benefits 28%

Materials & Supplies 2%

Contractual Services 36%

Other Charges 32%

Capital Outlay 2%

Administration Expenditures by Category

FY 2019-20 Adopted Budget


ADMINISTRATION - 101-101

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 739,441 793,713 793,713 837,499 51030 OVERTIME PAY 327 1,500 1,000 1,500 51070 LIFE & DISABILITY 1.04% 6,136 8,255 8,255 8,710 51080 RETIREMENT 16.18% ; 16.24% 126,708 129,317 129,455 135,907 51090 MEDICARE TAX 1.45% 10,690 11,509 11,509 12,144 51110 INSURANCE-HEALTH/DENTAL/VISION 158,769 161,000 161,000 175,000 51120 TERMINATION PAY - 10,000 14,732 10,000 51130 INCENTIVE PAY 5,700 7,200 7,200 8,700

*SALARIES & BENEFITS 1,047,770 1,122,494 1,126,863 1,189,460 52240 GASOLINE & OIL 1,759 2,500 3,300 3,000 52540 SUPPLIES-FOOD 3,588 2,000 2,500 2,500 52660 OFFICE SUPPLIES 16,981 20,000 15,000 20,000 52680 JANITORIAL SUPPLIES 4,848 6,000 5,000 6,000 52710 SAFETY PROGRAM 11,986 12,000 7,527 12,000 52715 EMPLOYEE SERVICE PROGRAM 35,720 33,000 33,000 36,000 52760 COMPUTER SUPPLIES - - - - 52780 MISC.-MATERIALS & SUPPLIES 1,882 1,500 500 1,500

*MATERIALS & SUPPLIES 76,764 77,000 66,827 81,000 53060 EXPENSE-ADMINISTRATIVE 29,976 52,388 52,388 60,000 53120 INSURANCE-FIRE & FLOOD 3,097 6,000 4,000 6,000 53140 INSURANCE-CASUALTY 655,130 500,000 500,000 600,000 53150 INSURANCE-AD&D 33,915 36,000 36,000 36,000 53200 UTILITIES 51,290 48,000 48,000 48,000 53260 COMMUNICATIONS 187,765 130,000 59,000 75,000 53360 MAINTENANCE-OFFICE EQUIP. 8,946 11,000 7,000 11,000 53540 MAINTENANCE-BLDG. & GROUNDS 44,202 90,000 60,000 35,000 53560 MAINTENANCE-CONTRACTS - - - - 53565 NUISANCE ABATEMENT 149,061 150,000 150,000 150,000 53600 POSTAGE 594 7,000 8,000 8,000 53680 PROFESSIONAL FEES 773,489 255,000 250,000 203,500 53686 TEMPORARY PERSONNEL FEES - - - - 53690 CENTRAL APPRAISAL DISTRICT 201,628 214,540 214,540 235,548 53700 EQUIPMENT RENTAL 28,011 26,000 30,000 26,000 53705 EQUIPMENT RENTAL-LEASE FEES - - - - 53740 BONDS-EMPLOYEES 826 300 175 900 53760 TRAVEL 4,460 4,000 4,000 4,000 53780 PUBLICATIONS & LEGALS 8,859 5,000 5,500 5,000 53800 DUES & MEMBERSHIPS 16,678 19,000 17,000 19,000 53860 WORKERS' COMP 748 696 625 1,358 53950 HOUSING REHABILITATION - - - -

*CONTRACTUAL SERVICES 2,198,673 1,554,924 1,446,228 1,524,306 54200 ELECTION COSTS 7,516 500 - 36,000 54220 MEDICAL FEES 310 1,000 420 1,000 54260 CLAIMS & REFUNDS - - - - 54300 TRAINING & PERSONNEL 19,086 11,400 10,000 10,000 54301 TUITION REIMBURSEMENT - 15,000 10,000 15,000 54500 TEXAS EMPLOYMENT COMMISSION 19,428 40,000 18,000 25,000




ADMINISTRATION - 101-101

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET



54600 BAD DEBTS 6,525 - 9,419 - 54790 TIRZ TAX PAYMENTS 870,952 900,000 897,404 950,000 59043 SALES TAX REBATE 314,829 200,000 315,000 315,000

*OTHER CHARGES 1,238,647 1,167,900 1,260,243 1,352,000 55010 LAND & BUILDING IMPROVEMENTS55020 OPERATING EQUIP. & VEHICLES - - 55150 MISCELLANEOUS EQUIPMENT - - 55720 PROCUREMENT OF PROPERTY 111,207 100,000 70,667 100,000

*CAPITAL OUTLAY 111,207 100,000 70,667 100,000

TOTAL ADMINISTRATION 4,673,061 4,022,318 3,970,828 4,246,766


ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: LEGAL ACTIVITY: GENERAL GOVERNMENT

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20City Attorney 1 1 1Administrative Assistant 1 1 1

TOTAL 2 2 2


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 51,157$ 55,395$ 69,781$ 73,963$ Materials & Supplies 532 2,500 1,000 2,500 Contractual Services 97,573 133,314 100,057 127,336 Other Charges 3,616 5,100 1,000 5,100 Capital Outlay - - - - TOTAL 152,878$ 196,309$ 171,838$ 208,899$

The City Attorney's office provides legal representation and advice for the City Commission of the City of Texas City,Texas and all administrative departments. This department is responsible for directing all legal matters involving theCity and for prosecution in Municipal Court. The City Attorney's office represents the Fire and Police departmentsheads before the Civil Service Commission and in arbitration and on appeals to District Court. The departmentreviews and evaluates claims of and against the City; cooperates in Code Enforcement; advises and represents theCity departments on personnel matters, reviews, advises and assists department heads in agenda matters; draftordinances and resolutions; works with Commission members to resolve problems in the City; attends Commissionmeetings; advises Commissioners of the effects of their actions; advises department heads on operation; reviews ordrafts legal documents affecting the City; handles citizen complaints; negotiates and drafts franchises; assists inplanning and zoning matters; and currently represents the City or supervises the City's representation in damage suits.

Salaries & Benefits

35%

Materials & Supplies

1%

Contractual Services

61%

Other Charges 3% Capital Outlay

0%

Legal Department Expenditures by Category



LEGAL - 101-102

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 34,848 37,706 50,835 52,869 51030 OVERTIME PAY 561 - - - 51070 LIFE & DISABILITY 1.04% 117 392 253 550 51080 RETIREMENT 16.18% ; 16.24% 5,142 6,150 6,218 8,578 51090 MEDICARE TAX 1.45% 496 547 471 767 51110 INSURANCE-HEALTH/DENTAL/VISION 9,994 10,000 10,804 10,000 51130 INCENTIVE PAY - 600 1,200 1,200

*SALARIES & BENEFITS 51,157 55,395 69,781 73,963 52660 OFFICE SUPPLIES 532 2,500 1,000 2,500 52760 COMPUTER SUPPLIES - - - - 52780 MISC.-MATERIALS & SUPPLIES - - -

*MATERIALS & SUPPLIES 532 2,500 1,000 2,500 53260 COMMUNICATIONS - - - - 53600 POSTAGE 65 250 - 250 53680 PROFESSIONAL FEES 88,612 100,000 90,000 100,000 53685 COURT PROSECUTOR FEES - - - - 53686 TEMPORARY PERSONNEL FEES - - - - 53691 DOCUMENT RECORDING FEES 62 500 - 500 53700 EQUIPMENT RENTAL - - - - 53760 TRAVEL 264 1,500 - 1,500 53780 PUBLICATIONS & LEGALS 444 6,000 - 5,000 53800 DUES & MEMBERSHIPS - - - 53820 INSURANCE SETTLEMENTS 8,086 25,000 10,000 20,000 53860 WORKERS' COMP 40 64 57 86

*CONTRACTUAL SERVICES 97,573 133,314 100,057 127,336 54220 MEDICAL FEES - 100 - 100 54300 TRAINING & PERSONNEL 3,616 5,000 1,000 5,000

*OTHER CHARGES 3,616 5,100 1,000 5,100

TOTAL LEGAL 152,878 196,309 171,838 208,899




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: PURCHASING ACTIVITY: GENERAL GOVERNMENT

PROGRAM DESCRIPTION

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Purchasing Clerk 1 1 1

TOTAL 1 1 1


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 70,245$ 73,303$ 70,649$ 75,736$ Materials & Supplies 515 3,900 800 3,900 Contractual Services 638 2,850 240 1,839 Other Charges 928 1,650 - 1,650 Capital Outlay - - - -

TOTAL 72,327$ 81,703$ 71,688$ 83,125$

The Purchasing department observes and enforces the purchasing policies outlined in all related regulations in orderto procure all materials, supplies, services and equipment for the City. The Purchasing department operates in a frankand open manner so that bidders may be impressed by the fairness of all awards and thus be encouraged to continueto furnish competitive bids so that all departments of the City shall secure the best service or goods of the highestquality at the best price.

The department assists all city departments in preparing sealed bids, bid specifications and purchase orders. Thedepartments is also responsible for the operations of the Purchasing Module, which processes all requisitions enteredand then converted into purchase orders. Other responsibilities of the department include maintenance of an activecomputerized bidders list, maintains relations with City vendors, and ensures that annual contracts are available todepartments. In addition, this department supervises the disposal of surplus City property, and vending servicefunctions of the General Services Commission.

Salaries & Benefits

91%


5%


2% Other Charges 2%

Purchasing Department Expenditures by Category



PURCHASING - 101-103

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 51,481 52,317 52,312 54,404 51030 OVERTIME PAY 9 150 0 15051070 LIFE & DISABILITY 1.04% 422 544 254 566 51080 RETIREMENT 16.18% ; 16.24% 8,616 8,533 8,533 8,827 51090 MEDICARE TAX 1.45% 733 759 549 789 51110 INSURANCE-HEALTH/DENTAL/VISION 8,984 11,000 9,000 11,000 51120 TERMINATION PAY - - - -

*SALARIES & BENEFITS 70,245 73,303 70,649 75,736 52660 OFFICE SUPPLIES 465 2,500 750 2,500 52760 COMPUTER SUPPLIES - 1,400 - 1,400 52780 MISC.-MATERIALS & SUPPLIES 50 - 50 -

*MATERIALS & SUPPLIES 515 3,900 800 3,900 53360 MAINTENANCE-OFFICE EQUIP. - - - 53600 POSTAGE - - - 53700 EQUIPMENT RENTAL - 1,000 - - 53760 TRAVEL 515 - - - 53780 PUBLICATIONS & LEGALS - 1,000 - 1,000 53800 DUES & MEMBERSHIPS 75 750 150 750

53860 WORKERS' COMP 48 100 90 89 *CONTRACTUAL SERVICES 638 2,850 240 1,839

54220 MEDICAL FEES 325 150 - 150 54300 TRAINING & PERSONNEL 603 1,500 - 1,500

*OTHER CHARGES 928 1,650 - 1,650

TOTAL PURCHASING 72,327 81,703 71,688 83,125




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: PLANNING ACTIVITY: GENERAL GOVERNMENT

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Director 1 1 1Secretary 1 1 1

TOTAL 2 2 2


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 234,655$ 239,810$ 233,022$ 247,490$ Materials & Supplies 1,312 3,255 1,600 3,255 Contractual Services 348,461 343,451 341,629 318,716 Other Charges 355 1,300 560 1,100 Capital Outlay 10,000 10,000 - 50,000

TOTAL 594,783$ 597,816$ 576,811$ 620,561$

The mission of the Planning department is to provide engineering and design coordination for all major capitalprojects, provide engineering support services for all City departments, provide information to City Commissionersregarding growth and change in the community that create increasing demands on public infrastructure andgovernmental services, facilitate and provide staff support for the development of a Comprehensive Plan and otherlong-range plans, administer the Zoning Ordinance, the Subdivision Regulations, and other measures adopted toimplement land use policies of the City Commission, including staff support for the Planning and Zoning Commissions.

Salaries & Benefits

40%


1%


51%

Other Charges 0%

Capital Outlay 8%

Planning Department Expenditures by Category



PLANNING - 101-104

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 176,816 182,121 181,832 188,721 51030 OVERTIME PAY - 250 - 250 51070 LIFE & DISABILITY 1.04% 1,432 1,894 779 1,963 51080 RETIREMENT 16.18% ; 16.24% 29,786 29,704 29,657 30,620 51090 MEDICARE TAX 1.45% 2,449 2,641 1,854 2,736 51110 INSURANCE-HEALTH/DENTAL/VISION 22,971 22,000 17,700 22,000 51120 TERMINATION PAY - - - - 51130 INCENTIVE PAY 1,200 1,200 1,200 1,200

*SALARIES & BENEFITS 234,655 239,810 233,022 247,490 52610 PHOTO, BLUEPRINTING SUPPLIES - 200 - 200 52660 OFFICE SUPPLIES 976 1,000 600 1,000 52780 MISC.-MATERIALS & SUPPLIES 336 2,055 1,000 2,055

*MATERIALS & SUPPLIES 1,312 3,255 1,600 3,255 53260 COMMUNICATIONS - 50 - 50 53340 MAINTENANCE-EQUIP. & TIRES 4 500 500 500 53360 MAINTENANCE-OFFICE EQUIP. 15 500 - 2,000 53680 PROFESSIONAL FEES 239,214 227,568 227,568 200,000 53687 CONNECT TRANSPORTATION 100,830 105,000 105,000 105,000 53700 EQUIPMENT RENTAL 2,771 4,000 3,500 4,000 53760 TRAVEL 677 1,000 - 1,000 53780 PUBLICATIONS & LEGALS 2,389 2,000 2,562 3,000 53800 DUES & MEMBERSHIPS 1,099 1,500 1,500 1,500 53860 WORKERS' COMP 338 333 299 666 53890 PLANNING COMMISSION - 500 - 500 53910 ZONING COMMISSION 1,125 500 500 500

*CONTRACTUAL SERVICES 348,461 343,451 341,629 318,716 54220 MEDICAL FEES 60 300 60 100 54300 TRAINING & PERSONNEL 295 1,000 500 1,000

*OTHER CHARGES 355 1,300 560 1,100 55250 STREET IMPROVEMENTS - - - - 55720 PROCUREMENT OF PROPERTY 10,000 10,000 - 50,000

*CAPITAL OUTLAY 10,000 10,000 - 50,000

TOTAL PLANNING 594,783 597,816 576,811 620,561




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: INFORMATION TECHNOLOGY ACTIVITY: GENERAL GOVERNMENT

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Director 1 1 1DP System Administrator 1 1 1DP Network Administrator 0 1 1DP Systems Analyst 2 1 1

TOTAL 4 4 4


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 251,494$ 264,418$ 251,201$ 261,450$ Materials & Supplies 5,273 14,500 14,100 8,500 Contractual Services 680,545 378,393 384,179 541,916 Other Charges 8,322 10,250 10,124 20,250 Capital Outlay 244,220 474,000 471,000 235,000

TOTAL 1,189,853$ 1,141,561$ 1,130,604$ 1,067,116$

The Information Technology (Data Processing) department directs the maintenance and development of computer and communication services for the City. Over 60% of city personnel have data processing and communication needs,both software and hardware. The protection of the information to include the availability, confidentiality and integrity isthe focus of the department's efforts. Orchestrating the conceptual direction of the City's electronic data processingand telecommunications needs, as required.



1%


51%

Other Charges 2%

Capital Outlay 22%

Information Technology Department Expenditures by Category



INFORMATION TECHNOLOGY - 101-105

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 181,870 197,322 181,664 188,931 51030 OVERTIME PAY - - - - 51070 LIFE & DISABILITY 1.04% 1,369 2,052 830 1,965 51080 RETIREMENT 16.18% ; 16.24% 30,730 32,183 30,000 30,815 51090 MEDICARE TAX 1.45% 2,523 2,861 1,707 2,739 51110 INSURANCE-HEALTH/DENTAL/VISION 33,226 25,000 33,000 25,000 51120 TERMINATION PAY - - - - 51130 INCENTIVE PAY 1,777 5,000 4,000 12,000

*SALARIES & BENEFITS 251,494 264,418 251,201 261,450 52660 OFFICE SUPPLIES 4,466 14,000 14,000 8,000 52780 MISC.-MATERIALS & SUPPLIES 807 500 100 500

*MATERIALS & SUPPLIES 5,273 14,500 14,100 8,500 53260 COMMUNICATIONS 1,217 10,000 10,000 15,000 53300 MAINTENANCE-RADIO - - - - 53340 MAINTENANCE-EQUIP. & TIRES - - - 5,000 53360 MAINTENANCE-OFFICE EQUIP. 670,550 364,809 364,809 487,113 53680 PROFESSIONAL FEES 15,000 53686 TEMPORARY PERSONNEL FEES - - - - 53700 EQUIPMENT RENTAL 8,202 2,000 8,000 5,000 53750 EQUIPMENT LEASE FEES - 250 250 12,295 53760 TRAVEL 388 1,000 1,000 2,000 53780 PUBLICATIONS & LEGALS - - - - 53800 DUES & MEMBERSHIPS - 200 - 200 53860 WORKERS' COMP 187 134 120 308

*CONTRACTUAL SERVICES 680,545 378,393 384,179 541,916 54220 MEDICAL FEES 150 250 124 250 54300 TRAINING & PERSONNEL 8,172 10,000 10,000 20,000

*OTHER CHARGES 8,322 10,250 10,124 20,250 55030 OFFICE EQUIPMENT 244,220 474,000 471,000 235,000

*CAPITAL OUTLAY 244,220 474,000 471,000 235,000

TOTAL DATA PROCESSING 1,189,853 1,141,561 1,130,604 1,067,116




INFO. TECHNOLOGY - 101-105

EXPENDITURES-SUPPLEMENTAL REQUESTS DETAIL

FY 2019-20ACCOUNT ADOPTEDNUMBER DESCRIPTION BUDGET

55030 CISCO VOIP MIGRATION LIBRARY 30,000 55030 RADIO RECORDERS 60,000 55030 CYRUS-ONE RENEWAL/EXPANSION 40,000 55030 EMERGENCY OPERATIONS CENTER (EOC) CAMERA NETWORK REBUILD 20,000 55030 SECURITY CAMERA BUILDOUT 85,000

TOTAL CAPITAL OUTLAY: 235,000

TOTAL SUPPLEMENTAL REQUESTS-DATA PROCESSING 235,000$




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: POLICE ACTIVITY: PUBLIC SAFETY

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Chief 1 1 1Assistant Chief 1 1 1Captain 3 3 3Lieutenant 4 4 4Sergeant 8 8 8Corporal/Patrolman 69 69 69Dispatcher 12 12 12Jailer Supervisor 1 1 1Jailer 7 7 7Records Supervisor 1 1 1Records Technician 3 3 3Public Safety Technician 2 2 2

TOTAL 112 112 112


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 11,315,601$ 11,155,432$ 11,329,789$ 11,471,740$ Materials & Supplies 230,812 317,871 302,871 327,088 Contractual Services 1,125,558 1,512,928 1,576,241 1,727,048 Other Charges 185,271 172,438 172,438 226,128 Capital Outlay - 75,896 41,915 - Expense Recovery 193 - - - TOTAL 12,857,434$ 13,234,565$ 13,423,253$ 13,752,004$

The Chief of Police is appointed by the City Commission. The Police department and it's officers, and employees are under the charge, control and direction of the Chief of Police, subject to rules prescribed by the Civil Service Commission. Theofficers and employees of the Police department are charged with the duties of preserving the public peace, detecting andpreventing crime, arresting offenders; protecting the rights of persons and property; preserving order at elections, publicmeetings and public places; preventing and removing of possible nuisances on and in all public streets, highways, alleys,waters and other places; the enforcement of the penal code of the state and the penal and other ordinances of the City,and of performing and discharging such other duties as are now or may hereafter be imposed upon them by the laws ofthe state or by ordinances of the City.

Salaries & Benefits

83%


2%


13%

Other Charges 2%

Police Department Expenditures by Category



POLICE - 101-201

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 6,970,976 7,621,467 7,300,000 7,525,443 51030 OVERTIME PAY 235,530 227,500 275,154 250,000 51031 R/T SECURITY OVERTIME PAY 52,891 50,000 50,000 50,000 51040 LONGEVITY 58,442 64,920 64,920 64,920 51060 HOLIDAY PAY 244,424 200,000 245,000 245,000 51070 LIFE & DISABILITY 1.04% 60,508 79,263 75,920 78,265 51080 RETIREMENT 16.18% ; 16.24% 1,393,723 1,243,061 1,190,630 1,221,003 51090 MEDICARE TAX 1.45% 113,695 110,511 105,850 109,119 51110 INSURANCE-HEALTH/DENTAL/VISION 1,385,114 1,133,000 1,300,000 1,400,000 51120 TERMINATION PAY 480,732 80,000 400,000 200,000 51130 INCENTIVE PAY 243,932 268,500 250,000 250,000 51140 EQUIPMENT ALLOWANCE 63,720 63,960 63,960 64,740 51150 UPGRADE PAY - 5,000 - 5,000 51170 COURT TIME 11,912 8,250 8,354 8,250

*SALARIES & BENEFITS 11,315,601 11,155,432 11,329,789 11,471,740 52060 CLOTHING & UNIFORMS 72,282 123,967 123,967 118,967 52240 GASOLINE & OIL 50,692 75,000 60,000 75,000 52600 ID PHOTO SUPPLIES 7,062 8,800 8,800 8,800 52620 CRIMINAL INVESTIGATIONS 23,498 33,800 33,800 48,017 52660 OFFICE SUPPLIES 16,224 35,000 35,000 35,000 52680 JANITORIAL SUPPLIES 7,924 10,000 10,000 10,000 52780 MISC.-MATERIALS & SUPPLIES 53,129 31,304 31,304 31,304

*MATERIALS & SUPPLIES 230,812 317,871 302,871 327,088 53080 LAUNDRY 275 - - - 53100 FOOD & JAIL SUPPLIES 28,070 35,000 35,000 40,000 53200 UTILITIES 146,900 150,000 150,000 150,000 53260 COMMUNICATIONS 250,190 205,000 205,000 205,000 53300 MAINTENANCE-RADIO 426 15,295 11,000 15,295 53340 MAINTENANCE-EQUIPMENT & TIRES 145,197 121,500 121,500 165,199 53360 MAINTENANCE-OFFICE EQUIP. - 500 - 32,000 53540 MAINTENANCE-BLDG. & GROUNDS 100,799 89,800 89,800 89,800 53560 MAINTENANCE-CONTRACTS 10,934 500 66,126 500 53600 POSTAGE 2,196 2,000 2,000 2,000 53680 PROFESSIONAL FEES 77,116 100,000 108,039 100,000 53700 EQUIPMENT RENTAL 15,593 153,269 153,269 284,421 53705 EQUIPMENT RENTAL-LEASE FEES 286,485 576,854 576,854 576,854 53760 TRAVEL 936 1,250 1,000 1,250 53780 PUBLICATIONS & LEGALS 557 1,000 1,700 1,000 53800 DUES & MEMBERSHIPS 925 2,000 2,000 2,000 53860 WORKERS' COMP 58,960 58,960 52,952 61,729

*CONTRACTUAL SERVICES 1,125,558 1,512,928 1,576,241 1,727,048 54220 MEDICAL FEES 22,347 30,000 30,000 30,000 54300 TRAINING & PERSONNEL 64,688 67,500 67,500 86,000 5430X AMMUNITION - - - 20,000 54530 K-9'S 28,109 20,000 20,000 20,000 54540 CRIME PREVENTION 9,560 10,000 10,000 16,700 54541 SWAT 60,567 44,938 44,938 53,428

*OTHER CHARGES 185,271 172,438 172,438 226,128




POLICE - 101-201

EXPENDITURES





55010 LAND & BUILDING IMPROVEMENTS - 75,896 41,915 - 55020 OPERATING EQUIPMENT & VEHICLE - - - 55150 MISCELLANEOUS EQUIPMENT - - -

*CAPITAL OUTLAY - 75,896 41,915 - 57040 EXPENSE RECOVERY 193 - - - *EXPENSE RECOVERY 193 - - -

TOTAL POLICE 12,857,434 13,234,565 13,423,253 13,752,004


ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: FIRE ACTIVITY: PUBLIC SAFETY

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Chief 1 1 1Assistant Fire Chief 1 1 1Administrative Assistant 1 1 1Administrative Secretary 1 1 1Part-time Fire Administration Clerk 1 1 1Battalion Chief 3 3 3Captain 11 11 11Driver/Engineer 19 19 19Firefighter 39 39 39

TOTAL 77 77 77


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 7,766,485$ 7,746,760$ 7,988,861$ 8,117,986$ Materials & Supplies 313,200 291,636 244,210 275,500 Contractual Services 1,249,766 1,156,464 1,080,780 1,285,714 Other Charges 143,437 162,225 149,000 162,000 Capital Outlay 19,827 295,000 252,224 70,000 TOTAL 9,492,716$ 9,652,085$ 9,715,075$ 9,911,200$

The Texas City Fire department is charged with increasing survivability of life and property within the physical boundariesof the City of Texas City threatened by the hostile environments, circumstances, and provides quality healthcare services,and events inherently addressed by the Fire and Emergency Medical Service (EMS).

Salaries & Benefits

82%


3%


13%

Other Charges 1%

Capital Outlay 1%

Fire Department Expenditures by Category



FIRE - 101-202

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 4,921,834 5,031,799 5,162,090 5,253,806 51030 OVERTIME PAY 109,429 110,000 141,807 185,000 51040 LONGEVITY 35,918 35,000 37,740 40,000 51060 HOLIDAY PAY 11,134 10,000 14,745 36,000 51070 LIFE & DISABILITY 1.04% 11,916 12,000 12,000 12,000 51080 RETIREMENT (FR&R) 905,869 890,000 890,000 900,000 51090 MEDICARE TAX 1.45% 78,103 72,961 74,850 76,180 51110 INSURANCE-HEALTH/DENTAL/VISION 1,031,641 835,000 953,481 835,000 51120 TERMINATION PAY 72,595 175,000 97,149 175,000 51130 INCENTIVE PAY 517,576 500,000 530,000 530,000 51150 UPGRADE PAY 70,471 75,000 75,000 75,000

*SALARIES & BENEFITS 7,766,485 7,746,760 7,988,861 8,117,986 52060 CLOTHING & UNIFORMS 79,934 79,200 75,000 75,000 52240 GASOLINE & OIL 8,403 15,000 5,110 15,000 52300 MEDICAL SUPPLIES 185,107 130,000 130,000 130,000 52540 SUPPLIES-FOOD, MISC. 4,128 5,000 3,000 5,000 52640 FIRE PREVENTION MATERIALS 10,560 10,936 3,886 10,000 52660 OFFICE SUPPLIES 9,972 25,000 11,403 17,000 52680 JANITORIAL SUPPLIES 11,609 19,000 12,613 16,000 52780 MISC-MATERIALS & SUPPLIES 1,563 5,000 1,197 5,000 52810 SMALL TOOLS 1,924 2,500 2,000 2,500

*MATERIALS & SUPPLIES 313,200 291,636 244,210 275,500 53200 UTILITIES 89,281 95,000 90,000 95,000 53260 COMMUNICATIONS 63,246 70,000 61,778 70,000 53300 MAINTENANCE-RADIO 2,515 10,000 10,900 10,000 53340 MAINTENANCE-EQUIPMENT & TIRES 237,511 260,000 245,000 250,000 53360 MAINTENANCE-OFFICE EQUIP. 140 1,250 - 1,250 53540 MAINTENANCE-BLDG. & GROUNDS 130,575 100,000 60,000 100,000 53560 MAINTENANCE-CONTRACTS 6,973 10,000 7,000 110,000 53680 PROFESSIONAL FEES 209,933 210,000 210,000 210,000 53700 EQUIPMENT RENTAL 4,983 6,000 5,265 6,000 53705 EQUIPMENT RENTAL-LEASE FEES 464,475 351,924 351,924 377,399 53780 PUBLICATIONS & LEGALS 1,926 2,500 2,500 2,500 53800 DUES & MEMBERSHIPS 2,795 4,000 4,000 4,000 53860 WORKERS' COMP 35,414 35,790 32,413 49,565

*CONTRACTUAL SERVICES 1,249,766 1,156,464 1,080,780 1,285,714

54220 MEDICAL FEES 67,902 72,000 72,000 72,000 54300 TRAINING & PERSONNEL 75,535 90,225 77,000 90,000

*OTHER CHARGES 143,437 162,225 149,000 162,000 55010 LAND & BUILDING IMPROVEMENTS 19,827 295,000 252,224 70,000 55020 OPERATING EQUIPMENT & VEHICLE - - - 55150 MISCELLANEOUS EQUIPMENT - - -

*CAPITAL OUTLAY 19,827 295,000 252,224 70,000

TOTAL FIRE 9,492,716 9,652,085 9,715,075 9,911,200




FIRE - 202

EXPENDITURES-SUPPLEMENTAL

REQUESTS DETAIL

FY 2019-20ACCOUNT QUANTITY UNIT ADOPTEDNUMBER DESCRIPTION PROPOSED COST BUDGET

INCLUDED IN MAINTENANCE CONTRACTS:

53560 FIRE HOUSE SOFTWARE SUPPORT; BODY CAMERA SUPPORT 1 110,000

CAPITAL OUTLAY:55010 STA. 2 ROOF & EXTERIOR WALL REPAIR 1 70,000 70,000




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: INSPECTION ACTIVITY: PUBLIC SAFETY

PROGRAM DESCRIPTION

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Building Official/Planning Coordinator 1 1 1Combination Inspector 3 3 3Permit Technician 2 2 2

TOTAL 6 6 6


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 347,019$ 396,312$ 385,532$ 418,278$ Materials & Supplies 18,342 19,175 17,400 19,175 Contractual Services 104,882 118,201 108,500 140,003 Other Charges 8,148 4,835 6,130 4,300 Capital Outlay - - - -

TOTAL 478,392$ 538,523$ 517,562$ 581,756$

The primary mission of the Inspection department is to provide building inspection service for development to thepublic in a timely manner. This service is provided with consistency, fairness, equity, and sensitivity to qualitycustomer care. Provide technical assistance that will disseminate development and/or code information to thegeneral public and the building industry. This information is in the context of the public health, safety and the generalwelfare of the citizens of Texas City as prescribed by local, state and federal provisions. Initiation of properadministrative procedures for various requests and building code violations.



3%


24% Other Charges

1%

Inspections Department Expenditures by Category



INSPECTIONS - 101-203

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 251,894 300,768 290,000 316,791 5130 OVERTIME PAY 5,568 1,200 1,188 1,200 51070 LIFE & DISABILITY 1.04% 1,619 3,128 3,128 3,295 51080 RETIREMENT 16.18% ; 16.24% 43,079 49,055 49,055 51,399 51090 MEDICARE TAX 1.45% 3,699 4,361 4,361 4,593 51110 INSURANCE-HEALTH/DENTAL/VISION 39,684 36,000 36,000 36,000 51120 TERMINATION PAY - - - - 51130 INCENTIVE PAY 1,477 1,800 1,800 5,000

*SALARIES & BENEFITS 347,019 396,312 385,532 418,278 52060 CLOTHING & UNIFORMS 1,740 2,175 2,000 2,175 52240 GASOLINE & OIL 6,589 5,000 5,000 5,000 52660 OFFICE SUPPLIES 4,480 5,000 4,400 5,000 52680 JANITORIAL SUPPLIES 2,856 4,000 3,000 4,000 52780 MISC.-MATERIALS & SUPPLIES 2,677 3,000 3,000 3,000

*MATERIALS & SUPPLIES 18,342 19,175 17,400 19,175 53120 INSURANCE-FIRE & FLOOD 2,469 4,000 3,000 4,000 53200 UTILITIES 13,302 15,000 14,000 15,000 52600 COMMUNICATIONS 16,122 15,000 15,000 15,000 53340 MAINTENANCE-EQUIP. & TIRES 3,556 5,000 4,000 5,000 53360 MAINTENANCE-OFFICE EQUIP. 12 500 - 500 53540 MAINTENANCE-BLDG. & GROUNDS 9,235 15,000 15,000 15,000 53680 PROFESSIONAL FEES 37,884 18,000 23,000 45,000 53700 EQUIPMENT RENTAL 5,326 3,000 4,000 3,000 53705 EQUIPMENT LEASE FEES 9,318 21,418 21,418 21,418 53760 TRAVEL 1,596 4,000 2,500 4,000 53780 PUBLICATIONS & LEGALS 4,493 15,000 5,000 10,000 53800 DUES & MEMBERSHIPS 1,035 1,635 1,000 1,500 53860 WORKERS' COMP 535 648 582 585


*OTHER CHARGES 8,148 4,835 6,130 4,300

TOTAL INSPECTIONS 478,392 538,523 517,562 581,756




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: MUNICIPAL COURT ACTIVITY: PUBLIC SAFETY

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Court Clerk 1 1 1Senior Deputy Clerk 1 1 1Deputy Clerk 6 6 5

City Marshal * 1 1 1Deputy City Marshal * 0 1 1

TOTAL 9 10 9


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 547,086$ 551,232$ 571,487$ 577,658$ Materials & Supplies 11,836 13,000 13,041 13,000 Contractual Services 294,405 330,082 349,184 360,424 Other Charges 1,805 2,100 2,344 2,100 Capital Outlay - - - -

TOTAL 855,132$ 896,414$ 936,056$ 953,182$

* 75% of Marshal salaries paid from General Fund and 25% paid from Municipal Court Security Fund

The mission of the Municipal Court is to provide swift and impartial disposition of class "C" misdemeanor criminalmatters, parking and traffic violations, punishable by fine only and not to exceed $500.00 as well as city ordinanceviolations, punishable by fine only, not to exceed $2000.00 arising within the corporate limits of Texas City under theordinances adopted by the City and the laws of the State of Texas.

The Municipal Court activity includes monthly and quarterly reports to the City and the State on traffic, parking andclass "C" criminal offenses. The court is also responsible for computer and manual record keeping of charges filedand disposed, accepting payment of fines; processing requests for defensive driving and dismissals of such uponthe completion of the course, time extensions for payment of fines when necessary; sending out a variety of lettersdealing with balances due on fines, failures to appear in court and non-completion of defensive driving; issuingwarrants and Capias Pro Fine warrants; preparing complaints; trial dockets and arraignment dockets for formal courtdates; preparing miscellaneous forms and notifying witnesses and/or attorneys for trial settings.

Salaries & Benefits

61%


1%


38%

Other Charges 0%

Municipal Court Expenditures by Category



MUNICIPAL COURT - 101-205

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 373,488 394,042 394,042 416,584 51030 OVERTIME PAY 754 1,000 1,120 1,000 51070 LIFE & DISABILITY 1.04% 3,210 4,098 4,098 4,332 51080 RETIREMENT 16.18% ; 16.24% 65,497 64,268 65,000 67,591 51090 MEDICARE TAX 1.45% 5,298 5,714 6,041 6,040 51110 INSURANCE-HEALTH/DENTAL/VISION 91,638 74,160 93,520 74,160 51120 TERMINATION PAY - - 224 - 51130 INCENTIVE PAY 7,200 7,950 7,443 7,950 51150 UPGRADE PAY - - - -

*SALARIES & BENEFITS 547,086 551,232 571,487 577,658 52660 OFFICE SUPPLIES 9,847 10,500 10,500 10,500 52760 COMPUTER SUPPLIES 245 500 500 500 52780 MISC.-MATERIALS & SUPPLIES 1,745 2,000 2,041 2,000

*MATERIALS & SUPPLIES 11,836 13,000 13,041 13,000 53680 PROFESSIONAL FEES 230,578 252,000 250,000 252,000 53685 COURT PROSECUTOR FEES 62,870 76,800 68,025 76,800 53800 DUES & MEMBERSHIPS 600 1,000 1,000 1,000 53860 WORKERS' COMP 357 282 253 718 53705 EQUIPMENT LEASE FEES - 29,906 29,906


*OTHER CHARGES 1,805 2,100 2,344 2,100

TOTAL MUNICIPAL COURT 855,132 896,414 936,056 953,182




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: EMERGENCY MANAGEMENT ACTIVITY: PUBLIC SAFETY

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Emergency Manager & Special Projects Coordinator 1 1 1Assistant Emergency Manager 1 1 1

TOTAL 2 2 2


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 216,103$ 234,263$ 201,102$ 204,629$ Materials & Supplies 1,858 850 585 850 Contractual Services 58,627 157,096 98,863 143,820 Other Charges 90,832 200,660 161,249 128,700 Capital Outlay 8,100 - - -

TOTAL 375,520$ 592,869$ 461,799$ 477,999$

The office of Emergency Management & Safety is under the direction of the Mayor. This office coordinates, designs,writes, and implements emergency management plans and procedures for the City and coordinates such emergencyplanning with various State and local agencies. This office also coordinates and implements City wide safety programsto include: safety training, accident reporting analysis, accident reporting database maintenance, lost work day accidentprogram, and safety awards programs.



0%


30%

Other Charges 27%

Emergency Management Department Expenditures by Category



EMERGENCY MANAGEMENT - 101-206

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 158,604 179,060 147,205 152,709 51030 OVERTIME PAY - - - - 51070 LIFE & DISABILITY 1.04% 1,132 1,862 802 1,588 51080 RETIREMENT 16.18% ; 16.24% 27,008 29,205 21,898 24,777 51090 MEDICARE TAX 1.45% 2,133 2,596 1,742 2,214 51110 INSURANCE-HEALTH/DENTAL/VISION 24,457 18,540 24,656 18,540 51120 TERMINATION PAY - - - - 51130 INCENTIVE PAY 2,769 3,000 4,800 4,800 *SALARIES & BENEFITS 216,103 234,263 201,102 204,629 52660 OFFICE SUPPLIES 176 250 180 250 52780 MISC.-MATERIALS & SUPPLIES 1,682 600 405 600 *MATERIALS & SUPPLIES 1,858 850 585 850 53260 COMMUNICATIONS 34,705 35,000 10,200 35,000 53680 PROFESSIONAL FEES 13,576 33,400 2,329 20,000 53700 EQUIPMENT RENTAL - 350 - 350 53705 EQUIPMENT LEASE FEES 9,332 86,222 86,222 86,222 53760 TRAVEL 20 1,000 - 1,000 53780 PUBLICATIONS & LEGALS 851 1,000 - 1,000 53860 WORKERS' COMP 142 124 111 249 *CONTRACTUAL SERVICES 58,627 157,096 98,863 143,820 54150 EMERGENCY MANAGEMENT 90,118 198,960 160,000 127,000 54220 MEDICAL FEES 193 200 - 200 54300 TRAINING & PERSONNEL 521 1,500 1,249 1,500 *OTHER CHARGES 90,832 200,660 161,249 128,700 55020 OPERATING EQUIPMENT & VEHICLE 8,100 - - - 55030 OFFICE EQUIPMENT - - - 55150 MISCELLANEOUS EQUIPMENT - - - *CAPITAL OUTLAY 8,100 - - -

TOTAL EMER. MANAGEMENT 375,520 592,869 461,799 477,999




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: STREET & BRIDGE ACTIVITY: PUBLIC WORKS

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Director 1 1 1Construction Services Superintendent 1 1 1Storm Management Supervisor 1 1 1Fleet Maintenance Superintendent 1 1 1Parts Manager 1 1 1Street & Bridge Supervisor 1 1 1Engineering Technician 1 1 1Secretary 1 1 1Project Administrator 1 1 1Asst. Project Administrator 1 1 1G.I.S. Specialist 1 1 1G.I.S. Tech (Summer) 2 2 2Purchasing Clerk 1 1 1Building & Maintenance Crewleader 2 2 2Maintenance Electrician 1 1 1Heavy Equipment Operator 8 8 8Mechanic/Welder/Paint & Body 5 5 5Tireman 1 1 1Project Inspector 1 1 1Utilityman I or II 2 2 2Combination Unit Operator 1 1 1Tractor Trailer Driver 1 1 1Truck Driver 7 7 7Laborer II 1 1 1Survey Assistant/Laborer 1 1 1Laborer 21 21 21Laborer/Porter-Shop 1 1 1Electrician Helper 1 1 1Service Technician Mechanic I 1 1 1Traffic Utilityman I 1 1 1Traffic Utilityman II 1 1 1Fleet Maintenance Supervisor (from Police) 1 1 1Fleet Service Technician (from Police) 1 1 1

TOTAL 73 73 73


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 4,617,241$ 4,719,299$ 4,813,398$ 5,119,389$ Materials & Supplies 1,434,159 1,812,068 1,591,301 1,657,000 Contractual Services 1,587,792 1,939,127 1,881,964 1,840,477 Other Charges 4,585 7,000 3,765 5,000 Capital Outlay - - - - TOTAL 7,643,777$ 8,477,495$ 8,290,427$ 8,621,866$

The Street & Bridge department directs the City's major infrastructure development and maintenance programs for allstreets, alleys, bridges, sidewalks, public parking and drainage facilities on public property or easements. This departmentis also responsible for maintenance of City owned facilities and equipment and vehicles necessary to accomplish thosetasks.


Salaries & Benefits

60%


19%


21% Other Charges 0%

Street & Bridge Department Expenditures by Category



STREET & BRIDGE - 101-301

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 3,181,130 3,303,736 3,369,735 3,629,524 51030 OVERTIME PAY 22,097 10,000 10,000 10,000 51040 LONGEVITY 33,043 30,900 36,300 36,300 51070 LIFE & DISABILITY 1.04% 26,200 34,359 34,359 37,747 51080 RETIREMENT 16.18% ; 16.24% 547,445 552,000 552,000 588,890

51090 MEDICARE TAX 1.45% 43,768 47,904 47,904 52,628 51110 INSURANCE-HEALTH/DENTAL/VISION 718,982 705,000 725,000 725,000 51120 TERMINATION PAY 14,810 10,000 10,000 10,000 51130 INCENTIVE PAY 20,483 17,400 20,100 21,300 51150 UPGRADE PAY 9,283 8,000 8,000 8,000 51191 NON-CASH FRINGE BENEFIT - - - -

*SALARIES & BENEFITS 4,617,241 4,719,299 4,813,398 5,119,389 52040 CHEMICALS - 200 - - 52060 CLOTHING & UNIFORMS 5,274 15,000 6,500 7,000

52080 CEMENT & LIME 3,765 13,000 13,000 13,000 52090 SEAL COAT ROCK 69,934 75,000 75,000 75,000 52100 ASPHALT 301,613 382,644 375,596 350,000 52110 LIQUID ASPHALT 92,026 158,940 100,000 130,000 52140 LIMESTONE 140,357 315,847 250,000 250,000 52150 DRAINAGE MATERIALS 79,979 122,900 110,000 110,000 52160 LIMESTONE & SAND 15,644 - - 15,000 52170 REINFORCED CONCRETE 120,429 156,931 140,000 140,000 52240 GASOLINE & OIL 458,053 427,607 402,893 425,000 52480 TRAFFIC MATERIALS/SIGNS 39,961 40,000 37,824 40,000 52500 MATERIALS-SIGNALS 23,485 15,000 10,724 15,000 52520 PAINT & STRIPING MATERIALS 11,764 12,000 3,763 12,000 52660 OFFICE SUPPLIES 6,887 10,000 4,958 8,000 52680 JANITORIAL SUPPLIES 14,566 16,000 14,555 16,000 52780 MISC.-MATERIALS & SUPPLIES 27,830 28,000 26,212 28,000 52810 SMALL TOOLS 22,592 23,000 20,275 23,000

*MATERIALS & SUPPLIES 1,434,159 1,812,068 1,591,301 1,657,000 53200 UTILITIES 589,403 575,000 575,000 575,000 53240 STREET STRIPING 56,780 75,000 75,000 75,000 53260 COMMUNICATIONS 77,940 100,000 100,000 100,000

53340 MAINTENANCE-EQUIPMENT & TIRES 363,413 435,000 435,000 400,000 53360 MAINTENANCE-OFFICE EQUIP. 8,912 15,628 12,000 15,000 53390 TRAFFIC SIGNAL REPAIR - 5,500 500 1,000 53490 WEED CONTROL 23,224 23,000 23,000 23,000 53540 MAINTENANCE-BLDG. & GROUNDS 68,165 100,000 80,000 100,000 53600 POSTAGE 114 200 144 200 53680 PROFESSIONAL FEES 72,581 120,000 120,000 100,000 53700 EQUIPMENT RENTAL 7,051 25,000 5,276 15,000 53705 EQUIPMENT RENTAL-LEASE FEES 241,332 387,822 387,822 387,822

53780 PUBLICATIONS & LEGALS 7,105 7,000 5,573 7,000 53800 DUES & MEMBERSHIPS 199 500 251 500 53860 WORKERS' COMP 71,574 69,477 62,398 40,955

*CONTRACTUAL SERVICES 1,587,792 1,939,127 1,881,964 1,840,477 54220 MEDICAL FEES 2,740 4,000 3,082 4,000 54300 TRAINING & PERSONNEL 1,845 3,000 683 1,000




STREET & BRIDGE - 101-301

EXPENDITURES





*OTHER CHARGES 4,585 7,000 3,765 5,000 55010 LAND & BUILDING IMPROVEMENTS - - - 55020 OPERATING EQUIPMENT & VEHICLE - - - 55050 PHYSICAL PLANT IMPROVEMENTS - - - 55250 STREET IMPROVEMENTS - - - 55650 PARK IMPROVEMENTS - - - 55720 PROCUREMENT OF PROPERTY - - -

*CAPITAL OUTLAY - - - -

TOTAL STREET & BRIDGE 7,643,777 8,477,495 8,290,427 8,621,866


ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: SANITATION ACTIVITY: PUBLIC WORKS

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Solid Waste Manager 1 1 1Supervisor 1 1 1Crewleader 1 1 1Sanitation Operator 4 4 4Roll-off Truck Driver 5 5 5Dike Lead 1 1 1Laborer 10 10 10Laborer-Part Time 2 2 2Recycling Gate Attendant-Full Time 1 1 1Recycling Gate Attendant-Part Time 1 1 1Nuisance Abatement Technician 1 1 1Seasonal Assistant Supervisor (paid from TC Dike Fund) 1 1 1Seasonal Laborers (paid from TC Dike Fund) 5 5 5

TOTAL 34 34 34


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 1,659,982$ 1,727,518$ 1,733,518$ 1,658,187$ Materials & Supplies 63,086 123,000 100,000 112,000 Contractual Services 362,983 441,501 414,229 479,586 Other Charges 1,721,173 2,800,708 2,784,958 2,528,170 Capital Outlay - - - 490,200 TOTAL 3,807,225$ 5,092,726$ 5,032,705$ 5,268,143$

The function of the Sanitation department is to plan, direct and manage the collection and disposal of refuse and solidwaste and assures enforcement of applicable federal, state and local solid waste laws. The department also providesadvice and information regarding the City's solid waste services.

Salaries & Benefits

32%


2% Contractual Services

9%

Other Charges 48%

Capital Outlay 9%

Sanitation Department Expenditures by Category



SANITATION - 101-302

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 1,138,879 1,228,382 1,228,382 1,151,486 51030 OVERTIME PAY 47,363 20,000 35,000 45,000 51040 LONGEVITY 8,566 8,200 10,200 10,200 51070 LIFE & DISABILITY 1.04% 9,423 12,775 12,775 11,975 51080 RETIREMENT 16.18% ; 16.24% 204,110 200,349 200,349 186,829 51090 MEDICARE TAX 1.45% 16,592 17,812 17,812 16,697 51110 INSURANCE-HEALTH/DENTAL/VISION 231,230 225,000 225,000 225,000 51120 TERMINATION PAY - 7,000 - 7,000 51130 INCENTIVE PAY 3,000 3,000 3,000 3,000 51150 UPGRADE PAY 818 5,000 1,000 1,000

*SALARIES & BENEFITS 1,659,982 1,727,518 1,733,518 1,658,187 52040 CHEMICALS - 500 - 500 52060 CLOTHING & UNIFORMS 3,765 5,000 4,000 5,000 52240 GASOLINE & OIL 78,497 100,000 90,000 90,000 52660 OFFICE SUPPLIES 1,352 4,000 2,000 4,000 52680 JANITORIAL SUPPLIES 428 3,000 500 3,000 52780 MISC.-MATERIALS & SUPPLIES (22,401) 8,000 3,500 8,000 52810 SMALL TOOLS 1,445 2,500 - 1,500

*MATERIALS & SUPPLIES 63,086 123,000 100,000 112,000 53340 MAINTENANCE-EQUIPMENT & TIRES 98,954 135,009 135,000 145,000 53540 MAINTENANCE-BLDG. & GROUNDS 18,251 25,000 20,000 25,000 53566 VEGETATION ABATEMENT 31,311 60,000 45,000 60,000 53700 EQUIPMENT RENTAL - 5,000 - - 53705 EQUIPMENT RENTAL-LEASE FEES 192,000 191,746 191,746 227,746 53780 PUBLICATIONS & LEGALS - 750 500 750 53860 WORKERS' COMP 22,467 23,996 21,551 21,091

*CONTRACTUAL SERVICES 362,983 441,501 414,229 479,586 54220 MEDICAL FEES 3,181 1,750 3,000 1,750 54270 FEES & LICENSES 1,546,089 2,576,958 2,576,958 2,300,000 54300 TRAINING & PERSONNEL - 2,500 - 1,000 54510 RECYCLING PROGRAM 4,713 5,000 5,000 5,000 54570 LANDFILL DISPOSAL FEES 167,190 214,500 200,000 220,420

*OTHER CHARGES 1,721,173 2,800,708 2,784,958 2,528,170 55010 LAND & BUILDING IMPROVEMENTS - - - 490,200 *55020 OPERATING EQUIPMENT & VEHICLE - - - - 55150 MISCELLANEOUS EQUIPMENT - - - -

*CAPITAL OUTLAY - - - 490,200

TOTAL SANITATION 3,807,225 5,092,726 5,032,705 5,268,143

* Concrete area at Biosphere




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: RAINWATER PUMP STATIONS ACTIVITY: PUBLIC WORKS

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Pump Station Crewleader 1 1 1Attendant 2 2 2Laborer 1 1 1

TOTAL 4 4 4


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 264,597$ 266,879$ 280,413$ 291,828$ Materials & Supplies 69,409 82,700 92,700 97,900 Contractual Services 86,831 241,885 241,648 181,862 Other Charges 160 700 200 700 Capital Outlay - 174,925 174,925 700,000 TOTAL 420,997$ 767,089$ 789,886$ 1,272,290$

The Rainwater Pump Stations are designed to prevent and alleviate flooding througout the City of Texas City.

Salaries & Benefits

23%


8%


14% Other Charges

0%

Capital Outlay 55%

Rainwater Pump Stations Expenditures by Category



RAINWATER PUMP STATIONS - 101-303

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 174,186 181,632 195,166 202,973 51030 OVERTIME PAY 4,010 6,500 6,500 6,500 51040 LONGEVITY 1,887 2,400 2,400 2,700 51070 LIFE & DISABILITY 1.04% 1,391 1,889 1,889 1,889 51080 RETIREMENT 16.18% ; 16.24% 32,377 29,624 29,624 32,932 51090 MEDICARE TAX 1.45% 2,615 2,634 2,634 2,634 51110 INSURANCE-HEALTH/DENTAL/VISION 37,876 41,200 41,200 41,200 51120 TERMINATION PAY 10,253 - - - 51150 UPGRADE PAY - 1,000 1,000 1,000 51191 NON-CASH FRINGE BENEFIT 3 - - -

*SALARIES & BENEFITS 264,597 266,879 280,413 291,828 52040 CHEMICALS 1,152 1,500 1,500 1,500 52060 CLOTHING & UNIFORMS 2,013 2,500 2,500 2,500 52240 GASOLINE & OIL 64,663 75,000 85,000 90,000 52680 JANITORIAL SUPPLIES 111 1,200 1,200 1,200 52780 MISC.-MATERIALS & SUPPLIES 1,471 1,500 1,500 1,500 52810 SMALL TOOLS - 1,000 1,000 1,200

*MATERIALS & SUPPLIES 69,409 82,700 92,700 97,900 53300 MAINTENANCE-RADIO 1,978 400 400 400 53340 MAINTENANCE-EQUIPMENT & TIRES 14,647 25,000 25,000 25,000 53440 MAINTENANCE-PHYSICAL PLANT 29,101 140,000 140,000 90,000 53540 MAINTENANCE-BLDG. & GROUNDS 26,422 60,000 60,000 50,000 53680 PROFESSIONAL FEES 3,266 2,500 2,500 2,500 53700 EQUIPMENT RENTAL 2,046 4,500 4,500 4,500 53705 EQUIPMENT RENTAL-LEASE FEES 7,034 7,155 7,155 7,155 53860 WORKERS' COMP 2,338 2,330 2,093 2,306

*CONTRACTUAL SERVICES 86,831 241,885 241,648 181,862 53975 PUBLIC OUTREACH PROGRAM - 500 - 500 54220 MEDICAL FEES 160 200 200 200

*OTHER CHARGES 160 700 200 700 55350 RAINWATER PUMP IMPROVEMENTS 174,925 174,925 700,000

*CAPITAL OUTLAY 174,925 174,925 700,000

TOTAL RAINWATER PUMP 420,997 767,089 789,886 1,272,290




RAINWATER PUMP STATIONS - 101-303


REQUESTS DETAIL

FY 2019-20ACCOUNT QUANTITY UNIT ADOPTEDNUMBER DESCRIPTION PROPOSED COST BUDGET

CAPITAL OUTLAY:55350 REPLACE SHEET PILING AT STATION A 1 700,000 700,000


TOTAL SUPPLEMENTAL REQUESTS 700,000$




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: RECREATION & TOURISM ACTIVITY: CULTURE & RECREATION

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20

Full-Time:Director 1 1 1Administrative Assistant 1 1 1Park Superintendent 1 1 1Asst. Park Superintendent 1 1 1Reservation Coordinator 1 0 0Recreation Superintendent 0 1 1Landscape Supervisor 1 1 1Custodians-Full-Time (All Centers) 3 3 3Facility Crew Leader 1 1 1Museum Curator 1 1 1Athletic Coordinator 1 1 1Aquatics Coordinator 1 1 1Rec Aide-Full-Time-Sr. Citizen Program 1 1 1Range Master 1 1 1Shooting Range Crew Leader (formerly Asst. Range Master) 1 1 1Fitness Coordinator 1 1 1Recreation Coordinator 1 1 1Program Events Coordinator 1 0 0Reservation Supervisor 0 1 1Senior Citizens Program Coordinator 1 1 1Center Supervisor 2 2 2Park Crew Leader 2 2 2Park Crew Mechanic 1 1 1Park Crew Equipment Operators 5 5 5Park Crew Athletic Groundskeeper 1 1 1Park Crew Pool Maintenance 2 2 2Park Crew Laborer 7 7 7

Total Full-Time 40 40 40

Part-Time:Custodians-Part Time (All-Centers) 4 4 4Lowry Weekend/Evening Supervisor-Part Time 1 1 1Natatorium Pool Manager-Part Time 1 1 1Athletic Manager-Part Time 1 1 1Swim Coach-Part Time 1 1 1Rec Aides-Part-Time (All Centers) 40 39 39TEP Part-Time Driver 0 1 1Special Instructor II (Tennis)-Part Time 1 1 1Seasonal Rec Aide (timekeepers & scorekeepers) 8 8 8

Total Part-Time 57 57 57

The Texas City Recreation & Tourism Department seeks to enhance the quality of life of the citizens by providing acomprehensive range of recreational services designed to contribute to the physical, mental, social and cultural needs ofthe community. This department also seeks to bring visitors to the City through tourism promotion.


ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: RECREATION & TOURISM (continued) ACTIVITY: CULTURE & RECREATION

Summer:Rec Aides (Summer) 26 26 26Park Crew Laborer (Summer) 3 3 3Pool Managers (Summer) 3 3 3Lifeguards (Summer) 30 30 30Cashiers (Summer) 3 3 3Aquatics Manager (Summer) 2 2 2Summer Track Coach (Summer) 2 2 2

Total Summer 69 69 69

TOTAL (Full-Time, Part-Time, Summer Positions) 166 166 166


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 4,070,615$ 4,377,851$ 4,418,351$ 4,807,842$ Materials & Supplies 374,108 431,885 385,000 428,700 Contractual Services 2,183,644 1,982,120 1,883,002 2,153,506 Other Charges 80,114 78,200 68,500 75,700 Capital Outlay 27,752 267,360 176,777 273,470 TOTAL 6,736,233$ 7,137,415$ 6,931,631$ 7,739,218$

Salaries & Benefits

62% Materials & Supplies

6%


28%

Other Charges 1%

Capital Outlay 3%

Recreation & Tourism Department Expenditures by Category



RECREATION & TOURISM - 101-401

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 2,905,255 3,195,582 3,195,582 3,473,565 51030 OVERTIME PAY 155,756 100,000 150,000 175,000 51040 LONGEVITY 9,955 9,000 10,000 11,700 51070 LIFE & DISABILITY 1.04% 13,980 33,234 33,234 36,125 51080 RETIREMENT 16.18% ; 16.24% 457,933 521,199 521,199 563,586 51090 MEDICARE TAX 1.45% 42,254 46,336 46,336 50,367 51110 INSURANCE-HEALTH/DENTAL/VISION 469,462 442,000 442,000 470,000 51120 TERMINATION PAY - 15,000 - 7,500 51130 INCENTIVE PAY 12,531 10,500 15,000 15,000 51150 UPGRADE PAY 3,489 5,000 5,000 5,000

*SALARIES & BENEFITS 4,070,615 4,377,851 4,418,351 4,807,842 52040 CHEMICALS 51,501 50,000 40,000 53,000 52060 CLOTHING & UNIFORMS 20,926 27,700 22,000 27,700 52240 GASOLINE & OIL 56,245 57,000 57,000 57,000 52460 RECREATIONAL SUPPLIES 56,057 76,002 75,000 70,000 52660 OFFICE SUPPLIES 10,865 17,000 15,000 19,000 52680 JANITORIAL SUPPLIES 58,641 58,000 58,000 58,000 52700 PROGRAMS & AWARDS 92,746 97,183 90,000 95,000 52780 MISC.-MATERIALS & SUPPLIES 18,681 40,000 20,000 40,000 52810 SMALL TOOLS 8,446 9,000 8,000 9,000

*MATERIALS & SUPPLIES 374,108 431,885 385,000 428,700 53070 REC & TOUR SECURITY - 47,000 - 47,000 53080 LAUNDRY 1,072 2,000 1,000 2,000 53120 INSURANCE-FIRE & FLOOD 9,346 10,000 10,000 10,000 53200 UTILITIES 1,078,645 850,000 850,000 850,000 53260 COMMUNICATIONS 70,252 70,000 70,000 70,000 53340 MAINTENANCE-EQUIPMENT & TIRES 82,742 85,000 80,000 90,000 53490 WEED CONTROL 2,969 5,886 5,886 5,886 53530 MAINTENANCE-PARKS & STADIUMS 168,255 210,233 210,000 269,000 53540 MAINTENANCE-BLDG. & GROUNDS 417,370 278,264 270,000 366,025 53550 MAINTENANCE-SWIMMING POOLS 52,883 50,000 44,127 76,085 53560 MAINTENANCE-CONTRACTS 6,563 10,000 10,000 10,000 53680 PROFESSIONAL FEES 82,833 107,000 87,800 90,000 53683 LINEN SERVICES 17,181 20,000 20,000 20,000 53700 EQUIPMENT RENTAL 35,460 42,000 36,000 40,000 53705 EQUIPMENT RENTAL-LEASE FEES 115,000 144,737 144,737 160,000 53760 TRAVEL 6,052 10,000 7,000 10,000 53780 PUBLICATIONS & LEGALS 2,681 5,000 5,000 5,000 53800 DUES & MEMBERSHIPS 8,278 10,000 9,000 10,000 53860 WORKERS' COMP 26,064 25,000 22,453 22,510

*CONTRACTUAL SERVICES 2,183,644 1,982,120 1,883,002 2,153,506 54220 MEDICAL FEES 5,860 10,000 7,500 7,500 54260 CLAIMS & REFUNDS 73,696 65,200 60,000 65,200 54300 TRAINING & PERSONNEL 558 3,000 1,000 3,000

*OTHER CHARGES 80,114 78,200 68,500 75,700 55010 LAND & BUILDING IMPROVEMENTS - 42,360 47,021 157,500 55020 OPERATING EQUIPMENT & VEHICLE - - -




RECREATION & TOURISM - 101-401

EXPENDITURES





55030 OFFICE EQUIPMENT - - - 55150 MISCELLANEOUS EQUIPMENT - - - 24,970 55650 PARK IMPROVEMENTS 27,752 225,000 129,757 91,000

*CAPITAL OUTLAY 27,752 267,360 176,777 273,470

TOTAL RECREATION & TOURISM 6,736,233 7,137,415 6,931,631 7,739,218


REC & TOUR - 101-401


REQUESTS DETAIL

FY 2019-20ACCOUNT QUANTITY UNIT ADOPTEDNUMBER DESCRIPTION ADOPTED COST BUDGET

INCLUDED IN MAINTENANCE OF PARKS & STADIUMS:

53530 STRIP, TEXTURE, PAINT/SEAL ISLAND NESSLER AQUATIC CTR 1 9,000 9,000 53530 PAINT SLIDES, TOWER, PLATFORMS NESSLER AQUATIC CTR 1 60,000 60,000 69,000$

INCLUDED IN MAINTENANCE OF BUILDINGS & GROUNDS:

53540 REPLACE OAK TREES 12 1,000 12,000 53540 REPLACE A/C UNITS AT CARVER PARK BUILDING 2 2,000 4,000 53540 REPLACE GLOBE COVERS FOR ANTIQUE LIGHTS 12 241 2,892 53540 LIGHTBULBS FOR ANTIQUE LIGHTING 50 60 3,000 53540 REPAINT HEIGHTS GYM 1 10,084 10,084 53540 LOWRY TENNIS COURTS WINDSCREENS 1 12,500 12,500 53540 REPLACE SOUNDBOARDS AT NATATORIUM 16,285 16,285 53540 REPLACE A/C UNITS AT NATATORIUM OFFICE & LOBBY 2 6,000 12,000 53540 REPLACE FURNITURE IN NESSLER SENIOR AREA 1 7,500 7,500 53540 INCREASE ELECTRICAL POWER AT MECHANIC SHOP 1 7,500 7,500 87,761$

INCLUDED IN MAINTENANCE OF SWIMMING POOLS:

53550 REPLACE NATATORIUM LANE LINES 1 3,897 3,897 53550 REPLACE COLORADO TIMING SYSTEM ITEMS 1 7,200 7,200 53550 REPLACE 1 METER DIVING BOARD 1 4,988 4,988 16,085$

CAPITAL OUTLAY:55010 ADDITIONAL FAN OVER NATATORIUM SEATING AREA 1 13,000 13,000 55010 HEATER ON LOWRY CENTER ROOF 1 15,000 15,000 55010 NEW COVERED CANOPY & TABLES IN RIFLE AREA 1 112,500 112,500

(SPLIT WITH FUND 201)55010 A/C UNIT AT SHOWBOAT 1 17,000 17,000 157,500$ 55150 NATATORIUM POOL VACUUM 1 6,500 6,500 55150 NEW TRAP MACHINE AT SKEET FACILITY 1 7,000 7,000 55150 NEW SKEET MACHINES 2 5,735 11,470 24,970$ 55650 HEIGHTS PARK PLAYGROUND MODULE 1 28,000 28,000 55650 STEED PARK PLAYGROUND MODULE 1 63,000 63,000 91,000$

TOTAL CAPITAL OUTLAY: 273,470$

TOTAL SUPPLEMENTAL REQUESTS-RECREATION & TOURISM 446,316$

**FUNDING APPROVED IN PREVIOUS FISCAL YEAR




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: LIBRARY ACTIVITY: CULTURE & RECREATION

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Library Director 1 1 1Assistant Director/Head of Technical Processing 1 1 1Reference Librarian 1 1 1Local Historian 1 1 1Young Adult/Public Services Librarian 1 1 1Children's Librarian 1 1 1Systems Administrator 1 1 1Public Services Assistant 1 1 1Support Services Assistant 6 6 6Shelver-Part-Time 2 2 2Summer Library Shelver 2 2 2

TOTAL 18 18 18


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 710,247$ 739,080$ 751,378$ 835,676$ Materials & Supplies 43,755 46,500 38,000 45,500 Contractual Services 333,331 314,101 253,941 314,348 Other Charges 179,944 224,925 183,190 241,818 Capital Outlay - 66,000 2,000 42,000 TOTAL 1,267,276$ 1,390,606$ 1,228,509$ 1,479,342$

The Moore Memorial Library's function is to assemble, organize, preserve, and make easily and freely available printedand non-printed materials for recreational and educational use by the citizens of Texas City and Galveston County.

Salaries & Benefits

57% Materials & Supplies

3%


21%

Other Charges 16% Capital Outlay

3%

Library Department Expenditures by Category



LIBRARY - 101-402

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 494,045 526,498 537,442 604,453 51030 OVERTIME PAY 3,394 2,100 3,485 2,100 51070 LIFE & DISABILITY 1.04% 3,779 5,476 2,971 6,286 51080 RETIREMENT 16.18% ; 16.24% 86,486 85,872 90,280 98,072 51090 MEDICARE TAX 1.45% 7,427 7,634 7,900 8,765 51110 INSURANCE-HEALTH/DENTAL/VISION 89,726 99,500 97,300 99,500 51120 TERMINATION PAY 12,074 - - - 51130 INCENTIVE PAY 13,315 12,000 12,000 16,500

*SALARIES & BENEFITS 710,247 739,080 751,378 835,676 52660 OFFICE SUPPLIES 40,000 40,000 35,000 40,000 52680 JANITORIAL SUPPLIES 3,255 6,000 3,000 5,000 52780 MISC.-MATERIALS & SUPPLIES 500 500 - 500

*MATERIALS & SUPPLIES 43,755 46,500 38,000 45,500 53120 INSURANCE-FIRE & FLOOD 3,097 6,000 3,000 5,000 53200 UTILITIES 72,868 60,000 50,000 60,000 53260 COMMUNICATIONS 66,420 68,413 68,413 68,413 53340 MAINTENANCE-EQUIPMENT & TIRES 64,000 64,000 60,000 64,000 53360 MAINTENANCE-OFFICE EQUIPMENT 10,195 6,000 - 6,000 53540 MAINTENANCE-BLDG. & GROUNDS 80,388 72,400 50,000 74,572 53560 MAINTENANCE-CONTRACTS 1,000 1,000 - 1,000 53600 POSTAGE 4,291 7,000 4,200 7,000 53660 BOOK REPAIRS & BINDING - 3,000 - 3,000 53665 PRESERVATION/ARCHIVES 21,000 6,900 5,000 6,000 53680 PROFESSIONAL FEES 787 500 1,000 500 53700 EQUIPMENT RENTAL 7,678 12,000 8,000 12,000 53760 TRAVEL 262 3,000 1,600 3,000 53800 DUES & MEMBERSHIPS 811 3,300 2,200 3,300 53860 WORKERS' COMP 533 588 528 563

*CONTRACTUAL SERVICES 333,331 314,101 253,941 314,348 54020 BOOKS & PUBLICATIONS 174,690 208,925 175,000 229,818 54220 MEDICAL FEES 320 1,000 1,190 1,000 54300 TRAINING & PERSONNEL 561 5,000 2,000 5,000 54480 LIBRARY PROGRAMS 4,372 10,000 5,000 6,000

*OTHER CHARGES 179,944 224,925 183,190 241,818 55010 LAND & BUILDING IMPROVEMENTS 12,921 47,000 2,000 - 55030 OFFICE EQUIPMENT - 19,000 - 42,000

*CAPITAL OUTLAY 12,921 66,000 2,000 42,000

TOTAL LIBRARY 1,280,196 1,390,606 1,228,509 1,479,342




LIBRARY - 101-402


REQUESTS DETAIL


CAPITAL OUTLAY:55030 VIRTUAL DESKTOP SYSTEM ANNUAL PYMT ** 1 29,500$ 29,500$ 55010 REPLACEMENT OF LAPTOPS 5 1,500 7,500 55030 MISCELLANEOUS OFFICE EQUIPMENT 1 5,000 5,000


TOTAL SUPPLEMENTAL REQUESTS-LIBRARY 42,000$





ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: BAYOU GOLF ACTIVITY: CULTURE & RECREATION

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Superintendent 1 1 1Golf Professional 1 1 1Assistant Golf Professional 1 1 1Golf Course Crewleader 1 1 1Mechanic 1 1 1Tractor/Mower Operators 2 2 2Golf Laborer 5 5 5Golf Laborer-Seasonal-Part-Time 3 3 3Pro Shop Assistant-Part Time 4 4 4

TOTAL 19 19 19


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 563,250$ 788,794$ 677,610$ 838,379$ Materials & Supplies 123,689 146,138 139,136 124,100 Contractual Services 255,553 309,621 274,072 303,004 Other Charges 46,722 57,800 53,033 57,800 Capital Outlay 17,623 333,300 9,402 312,000 Debt Service 8,263 - 8,000 8,000 TOTAL 1,015,101$ 1,635,653$ 1,161,253$ 1,643,283$

The purpose of the Bayou Golf Course is to provide for the recreational needs and desires of our golfing citizenryefficiently and at a reasonable cost. By providing professional, dependable services while protecting our environment,we hope to enhance the quality of life for our customers and our community.

Salaries & Benefits

51% Materials &

Supplies 8%


18%

Other Charges 4%

Capital Outlay 19%

Debt Service 0%

Bayou Golf Course Expenditures by Category



BAYOU GOLF - 101-403

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 396,351 546,796 482,500 592,578 51030 OVERTIME PAY 10,799 12,000 7,500 12,000 51040 LONGEVITY 2,700 4,800 4,800 4,800 51070 LIFE & DISABILITY 1.04% 2,714 5,687 5,018 6,163 51080 RETIREMENT 16.18% ; 16.24% 64,978 89,182 78,696 96,146 51090 MEDICARE TAX 1.45% 5,649 7,929 6,996 8,592 51110 INSURANCE-HEALTH/DENTAL/VISION 77,994 115,000 90,000 115,000 51120 TERMINATION PAY - 3,500 - 1,000 51130 INCENTIVE PAY 2,065 3,900 2,100 2,100 51150 UPGRADE PAY - - - -

*SALARIES & BENEFITS 563,250 788,794 677,610 838,379 52060 CLOTHING & UNIFORMS 1,232 2,000 1,300 2,000 52240 GASOLINE & OIL 15,339 16,000 16,000 16,000 52580 ICE & SUPPLIES - 100 - 100 52660 OFFICE SUPPLIES - 2,500 1,000 2,500 52680 JANITORIAL SUPPLIES 3,038 3,500 2,800 3,500 52780 MISC.-MATERIALS & SUPPLIES (4,034) 8,000 4,188 8,000 52790 GOLF SHOP SUPPLIES 107,014 112,000 112,000 90,000 52810 SMALL TOOLS 1,100 2,038 1,848 2,000

*MATERIALS & SUPPLIES 123,689 146,138 139,136 124,100 53200 UTILITIES 40,556 48,000 34,500 48,000 53260 COMMUNICATIONS 7,630 8,500 7,129 8,500 53340 MAINTENANCE-EQUIPMENT & TIRES 28,272 38,280 27,039 36,000 53540 MAINTENANCE-BLDG. & GROUNDS 117,789 114,330 114,330 114,000 53541 BAYOU GOLF COURSE TREES - - - - 53560 MAINTENANCE-CONTRACTS - - - - 53570 ADVERTISING/MARKETING 8,856 18,000 13,000 15,000 53680 PROFESSIONAL FEES 5,519 3,000 1,200 3,000 53686 TEMPORARY PERSONNEL FEES - - - - 53700 EQUIPMENT RENTAL 2,110 2,000 2,017 2,000 53705 EQUIPMENT LEASE FEES 39,000 69,661 69,661 69,661 53760 TRAVEL 0 1,000 167 1,000 53800 DUES & MEMBERSHIPS 834 1,250 - 1,250 53860 WORKERS' COMP 4,986 5,600 5,029 4,593

*CONTRACTUAL SERVICES 255,553 309,621 274,072 303,004 54220 MEDICAL FEES 490 800 280 800 54560 LEASE PAYMENTS-GOLF CARTS 46,232 57,000 52,753 57,000

*OTHER CHARGES 46,722 57,800 53,033 57,800 55010 LAND & BUILDING IMPROVEMENTS 17,623 333,300 9,402 312,000 55020 OPERATING EQUIPMENT & VEHICLE - - - 55150 MISCELLANEOUS EQUIPMENT - - -

*CAPITAL OUTLAY 17,623 333,300 9,402 312,000 56113 PRINCIPAL-GOLF CART LEASE56214 INTEREST-GOLF CART LEASE 8,263 - 8,000 8,000

*DEBT SERVICE 8,263 - 8,000 8,000

TOTAL BAYOU GOLF 1,015,101 1,635,653 1,161,253 1,643,283




BAYOU GOLF - 101-403


REQUESTS DETAIL


CAPITAL OUTLAY:55010 CHEMICAL STORAGE BUILDING 1 ** 40,000$ 40,000$ 55010 INSTALL/REPAIR BULKHEAD AROUND POND AT #7 AND #14 1 ** 152,000 152,000 55010 CRUSHED CONCRETE PARKING AREA AT SERVICE CENTER 1 ** 120,000 120,000


TOTAL SUPPLEMENTAL REQUESTS-BAYOU GOLF COURSE 312,000$




ACTIVITY SUMMARY

FUND: GENERALDEPARTMENT: ANIMAL CONTROL ACTIVITY: HEALTH & WELFARE

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Animal Control Officer 3 3 3

TOTAL 3 3 3


EXPENDITURE SUMMARY ACTUAL BUDGET PROJECTION BUDGETSalaries & Benefits 155,905$ 202,556$ 160,672$ 187,026$ Materials & Supplies 20,713 63,892 3,056 56,000 Contractual Services 216,295 250,715 207,237 245,771 Other Charges 130 4,000 30 3,000 Capital Outlay - - - - TOTAL 393,042$ 521,163$ 370,995$ 491,797$

Animal Control duties include the investigation of all animal bites and to insure that the animal involved in the bite orany other animal suspected of rabies is properly quarantined or tested to encourage and enforce regulations regardingrabies vaccinations, confinement, leash laws and other rules and regulations of animal control, the removal of strayanimals from exposure to the public, the removal of dead animals from the streets and public areas of the City of TexasCity, to assist police with prisoner's animals and to assist in the control and removal of wild animals from populatedareas within the City.

Salaries & Benefits

38%


11%


50%

Other Charges 1%

Animal Control Department Expenditures by Category



ANIMAL CONTROL - 101-501

EXPENDITURES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 108,650 121,975 114,000 119,215 51030 OVERTIME PAY 14,288 25,000 15,000 25,000 51070 LIFE & DISABILITY 1.04% 887 1,269 1,186 1,240 51080 RETIREMENT 16.18% ; 16.24% 20,643 19,894 18,593 19,343 51090 MEDICARE TAX 1.45% 1,769 1,769 1,653 1,729 51110 INSURANCE-HEALTH/DENTAL/VISION 9,186 31,930 10,000 20,000 51130 INCENTIVE PAY 480 720 240 500 51150 UPGRADE PAY - - - -

*SALARIES & BENEFITS 155,905 202,556 160,672 187,026 52060 CLOTHING & UNIFORMS 3,102 8,000 450 8,000 52240 GASOLINE & OIL 278 12,000 - 6,000 52660 OFFICE SUPPLIES 2,792 3,000 - 3,000 52780 MISC.-MATERIALS & SUPPLIES 14,540 40,892 2,606 39,000

*MATERIALS & SUPPLIES 20,713 63,892 3,056 56,000 53050 ADMINISTRATION 11,417 25,500 - 25,500 53090 ANIMAL SHELTER OPERATIONS 190,924 200,000 194,210 196,800 53340 MAINTENANCE-EQUIPMENT & TIRES 1,707 6,000 - 6,000 53680 PROFESSIONAL FEES 236 1,000 418 1,000 53688 VETERINARIAN FEES - 5,000 559 3,000 53700 EQUIPMENT RENTAL - 1,000 450 1,000 53705 EQUIPMENT RENTAL-LEASE FEES 10,582 10,582 10,582 10,582 53760 TRAVEL - 500 - 500 53860 WORKERS' COMP 1,429 1,133 1,018 1,389

*CONTRACTUAL SERVICES 216,295 250,715 207,237 245,771 54220 MEDICAL FEES 130 1,000 30 1,000 54300 TRAINING & PERSONNEL - 3,000 - 2,000

*OTHER CHARGES 130 4,000 30 3,000

TOTAL HEALTH 393,042 521,163 370,995 491,797




SPECIAL REVENUE FUNDS


HOTEL MOTEL TAX FUND - 201



ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGETREVENUES: 201-000

42100 HOTEL/MOTEL TAX REVENUE 836,039 650,000 700,000 700,000 *OTHER TAXES & ASSESSMENTS 836,039 650,000 700,000 700,000

48307 DONATIONS 4,500 - 4,500 4,500 48415 SALES-CENTENNIAL ITEMS - - - 48417 CENTENNIAL SCULPTURE 400 100 - 100 48801 MISCELLANEOUS INCOME 186 50 50 50 48802 INTEREST INCOME 11,182 5,500 18,000 8,000

*OTHER REVENUES 16,268 5,650 22,550 12,650

TOTAL REVENUES 852,307 655,650 722,550 712,650

EXPENDITURES: 201-40151010 SALARIES 90,449 85,803 90,449 90,449 51030 OVERTIME PAY 44 44 44 51070 LIFE & DISABILITY 1.04% 478 500 478 478 51080 RETIREMENT 16.18% ; 16.24% 11,224 9,000 11,224 12,000 51090 MEDICARE TAX 1.45% 1,234 1,500 1,234 1,500 51110 INSURANCE-HEALTH/DENTAL/VISION 9,851 10,000 9,851 10,000 51130 INCENTIVE PAY - - -

*SALARIES & BENEFITS 113,279 106,803 113,279 114,471 53540 MAINTENANCE-BLDG. & GROUNDS 123,982 277,014 100,000 250,000 53680 PROFESSIONAL FEES 2,075 50,000 5,000 25,000 53860 WORKMEN'S COMP 81 100 90 - 53920 HISTORICAL PRESERVATION - - -

*CONTRACTUAL SERVICES 126,137 327,114 105,090 275,000 54260 CLAIMS AND REFUNDS - - 54610 TC-LM CHAMBER OF COMMERCE 50,125 50,000 50,000 50,000 54630 PROMOTION OF TOURISM 73,357 140,000 140,000 160,000

*OTHER CHARGES 123,482 190,000 190,000 210,000 55010 LAND & BUILDING IMPROVEMENTS 14,250 720,750 370,342 412,500 55030 OFFICE EQUIPMENT - - - 55150 MISCELLANEOUS EQUIPMENT 36,184 150,936 150,936 - 55650 PARK IMPROVEMENTS - - 39,000

*CAPITAL OUTLAY 50,434 871,686 521,278 451,500 59024 TRANSFER TO TC ARTS FOUNDATION 85,000 - - - 59027 TRANSFER TO HISTORICAL FOUNDATION 120,500 120,500 120,500 120,500

*OTHER USES 205,500 120,500 120,500 120,500

TOTAL EXPENDITURES 618,833 1,616,103 1,050,147 1,171,471

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 233,474 (960,453) (327,597) (458,821)

FUND BALANCE-BEGINNING OF YEAR 1,132,312 1,365,786 1,365,786 1,038,189 FUND BALANCE-END OF YEAR 1,365,786$ 405,333$ 1,038,189$ 579,368$

* Salaries include 1 PT Media Intern, 1 PT Media Apprentice, partial pay for Dep. Dir. Management Services,1/3 of pay for Comm. Dev. Director, and 1/2 of pay for Marketing/Tourism Coordinator




HOTEL MOTEL TAX FUND - 201-401


REQUESTS DETAIL


INCLUDED IN CONTRACTUAL CHARGES:53540 CITY WIDE CHRISTMAS DECORATIONS ANNUAL LEASES:

10 FT TALL AND 6.6 FT TALL PACKAGES (CITY HALL) 7,519$ ONE WALKTHROUGH ORNAMENT (SHOWBOAT) 20,907 TWO GIFT BOXES 5 FT (CITY HALL COMPLEX) 3,128

53540 REPLACE CHAIRS IN NESSLER CIVIC CENTER-MULTIPLE ROOMS 40,000 53540 UPGRADE LOBBY FURNITURE IN NESSLER CIVIC CENTER 6,000

77,554$

CAPITAL OUTLAY:55010 CONVENTION CENTER/NESSLER CENTER PUBLIC RESTROOMS ** 300,000$ 55010 NEW COVERED CANOPY & TABLES IN RIFLE AREA (SPLIT W/ FUND 101) 112,500 55650 SOCCER FIELD IRRIGATION - 2 FIELDS AT GARZA SPORTS COMPLEX 39,000

INCLUDED IN OTHER CHARGES:54630 SUMMER FUN SERIES (CONCERT IN THE PARK) 1 17,700$ 17,700$ 54630 T.A.A.F. STATE BOYS BASKETBALL TOURNAMENT 1 15,000 15,000 54630 PROMOTIONAL ITEMS 1 5,000 5,000 54630 FACILITY RENTAL BROCHURES 1 5,500 5,500 54630 LOWRY CENTER BROCHURES 1 5,500 5,500 54630 BIRDS OF TEXAS BROCHURES 1 5,500 5,500 54630 BANNER REPLACEMENTS & OUTDOOR LIGHTS 1 27,000 27,000 54630 CONVENTION CENTER CHRISTMAS DECORATIONS 1 18,000 18,000 54630 CITY OF ARTS BROCHURES 1 5,500 5,500 54630 JULY 4TH FIREWORKS 1 20,000 20,000 54630 COLORADO RETRIEVER COMPETITION 1 5,000 5,000 54630 JUNETEENTH FESTIVAL 1 15,000 15,000

144,700$





MUNICIPAL COURT BUILDING SECURITY FUND - 203




46003 MUNICIPAL CT BUILDING SECURITY FINES 37,869 44,000 47,000 44,000 *FINES & FORFEITS 37,869 44,000 47,000 44,000

48802 INTEREST INCOME 1,507 1,000 2,750 2,750 *OTHER REVENUES 1,507 1,000 2,750 2,750

TOTAL REVENUES 39,376 45,000 49,750 46,750

EXPENDITURES: 203-20551010 SALARIES 10,000 21,000 21,000 31,000

*SALARIES & BENEFITS 10,000 21,000 21,000 31,000

52780 MISC.-MATERIALS & SUPPLIES 3,028 4,000 3,500 4,000 *MATERIALS & SUPPLIES 3,028 4,000 3,500 4,000

53540 MAINTENANCE-BLDG. & GROUNDS - 37,000 36,000 1,000 53680 PROFESSIONAL FEES 8,616 12,750 15,000 12,750

*CONTRACTUAL SERVICES 8,616 49,750 51,000 13,750

54300 TRAINING & PERSONNEL 131 1,000 1,062 1,000 *OTHER CHARGES 131 1,000 1,062 1,000

TOTAL EXPENDITURES 21,775 75,750 76,562 49,750


FUND BALANCE-BEGINNING OF YEAR 443,341 460,942 460,942 434,130 FUND BALANCE-END OF YEAR 460,942$ 430,192$ 434,130$ 431,130$




MUNICIPAL COURT TECHNOLOGY FUND - 204




46002 MUNICIPAL CT TECH FINES 49,651 62,000 62,000 62,000 *FINES & FORFEITS 49,651 62,000 62,000 62,000

48802 INTEREST INCOME - - - *OTHER REVENUES - - - -

TOTAL REVENUES 49,651 62,000 62,000 62,000

EXPENDITURES: 204-20552660 OFFICE SUPPLIES 2,628 42,875 5,000 45,375

*MATERIALS & SUPPLIES 2,628 42,875 5,000 45,375

53360 MAINTENANCE-OFFICE EQUIPMENT 29,131 30,000 35,000 39,108 53700 EQUIPMENT RENTAL 7,346 8,000 8,000 8,000


54300 TRAINING & PERSONNEL - 8,250 - 8,250 *OTHER CHARGES - 8,250 - 8,250

55030 OFFICE EQUIPMENT - - - *CAPITAL OUTLAY - - - -


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 10,546 (27,125) 14,000 (38,733)





DRUG CONFISCATION FUND - 205




46100 DRUG CONFISCATION REVENUE 10,000 30,000 10,000 *FINES & FORFEITS - 10,000 30,000 10,000

48802 INTEREST INCOME - - - - *OTHER REVENUES - - - -

49001 TRANSFER FROM GENERAL FUND - - - - *OTHER SOURCES - - - -

TOTAL REVENUES - 10,000 30,000 10,000

EXPENDITURES: 205-20152620 CRIMINAL INVESTIGATION - - - - 52660 OFFICE SUPPLIES - 150 - 150 52780 MISC.-MATERIALS & SUPPLIES - 1,000 - 1,000

*MATERIALS & SUPPLIES - 1,150 - 1,150

53700 EQUIPMENT RENTAL - 1,000 - 1,000 *CONTRACTUAL SERVICES - 1,000 - 1,000

54300 TRAINING & PERSONNEL - 1,000 - 1,000 *OTHER CHARGES - 1,000 - 1,000

55030 OFFICE EQUIPMENT - - - - 55150 MISCELLANEOUS EQUIPMENT - 97,598 97,598 -

*CAPITAL OUTLAY - 97,598 97,598 -

TOTAL EXPENDITURES - 100,748 97,598 3,150

EXCESS OF REVENUES OVER(UNDER) EXPEND. - (90,748) (67,598) 6,850





CAPITAL RECOVERY FUND-WATER-ZONE 1 - 208




42801 CAPITAL RECOVERY FEE 15,400 - 15,400 - *OTHER TAXES & ASSESSMENTS 15,400 - 15,400 -


TOTAL REVENUES 15,400 - 15,400 -

EXPENDITURES: 208-07053680 PROFESSIONAL FEES - - - - 53684 ENGINEERING FEES - - - -

*CONTRACTUAL SERVICES - - -

55690 WATER LINE IMPROVEMENTS - - - - *CAPITAL OUTLAY - - - -

59038 TRANSFER TO CAP.RECOVERY-ZONE 2 1,077,348 - - - *OTHER USES 1,077,348 - - -

TOTAL EXPENDITURES 1,077,348 - - -

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (1,061,948) - 15,400 -

FUND BALANCE-BEGINNING OF YEAR 1,077,348 15,400 15,400 30,800 FUND BALANCE-END OF YEAR 15,400$ 15,400$ 30,800$ 30,800$




CAPITAL RECOVERY FUND-SEWER-ZONE 1 - 209




42801 CAPITAL RECOVERY FEE 18,920 - 12,040 - *OTHER TAXES & ASSESSMENTS 18,920 - 12,040 -


TOTAL REVENUES 18,920 - 12,040 -


*CONTRACTUAL SERVICES - - - -

55680 SEWER LINE IMPROVEMENTS - - - - *CAPITAL OUTLAY - - - -

59039 TRANSFER TO CAP. RECOVERY-ZONE 2 924,350 - - - *OTHER USES 924,350 - - -

TOTAL EXPENDITURES 924,350 - - -

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (905,430) - 12,040 -









42801 CAPITAL RECOVERY FEE 1,042,951 - 520,000 500,000 *OTHER TAXES & ASSESSMENTS 1,042,951 - 520,000 500,000

48802 INTEREST INCOME - - - - 49042 TRANSFER FROM OTHER FUNDS 1,077,348 - 226 -

*OTHER REVENUES 1,077,348 - 226 -

TOTAL REVENUES 2,120,299 - 520,226 500,000



55690 WATER LINE IMPROVEMENTS - - - - *CAPITAL OUTLAY - - - -

59038 TRANSFER TO CAP.RECOVERY-ZONE 1 - - - - *OTHER USES - - - -

TOTAL EXPENDITURES - - - -

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 2,120,299 - 520,226 500,000

FUND BALANCE-BEGINNING OF YEAR 267,150 2,387,449 2,387,449 2,907,675 FUND BALANCE-END OF YEAR 2,387,449$ 2,387,449$ 2,907,675$ 3,407,675$








42801 CAPITAL RECOVERY FEE 1,029,704 - 556,000 500,000 *OTHER TAXES & ASSESSMENTS 1,029,704 - 556,000 500,000

48802 INTEREST INCOME - - - - 49042 TRANSFER FROM OTHER FUNDS 924,350 - 225 -

*OTHER REVENUES 924,350 - 225 -

TOTAL REVENUES 1,954,054 - 556,225 500,000



55680 SEWER LINE IMPROVEMENTS - - - - 55685 LIFT STATION IMPROVEMENTS - 1,224,671 300,000 924,671

*CAPITAL OUTLAY - 1,224,671 300,000 924,671

59039 TRANSFER TO CAP. RECOVERY-ZONE 1 - - - - *OTHER USES - - - -

TOTAL EXPENDITURES - 1,224,671 300,000 924,671

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 1,954,054 (1,224,671) 256,225 (424,671)

FUND BALANCE-BEGINNING OF YEAR 43,200 1,997,254 1,997,254 2,253,479 FUND BALANCE-END OF YEAR 1,997,254$ 772,583$ 2,253,479$ 1,828,808$








42801 CAPITAL RECOVERY FEE - - - *OTHER TAXES & ASSESSMENTS - - -

48802 INTEREST INCOME - - - *OTHER REVENUES - - -

49005 TRANS. FROM CAP. RECOVERY-ZONE 1 - - - *OTHER SOURCES - - -

TOTAL REVENUES - - -

EXPENDITURES: 257-07053680 PROFESSIONAL FEES - - - 53684 ENGINEERING FEES - - -


55690 WATER LINE IMPROVEMENTS - - - *CAPITAL OUTLAY - - -

59039 TRANSFER TO CAP. RECOVERY-ZONE 2 - - 226 - *OTHER USES - - 226 -

TOTAL EXPENDITURES - 226 -

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES - - (226) -

FUND BALANCE-BEGINNING OF YEAR 226 226 226 - FUND BALANCE-END OF YEAR 226$ 226$ -$ -$








42801 CAPITAL RECOVERY FEE - - - *OTHER TAXES & ASSESSMENTS - - -

48802 INTEREST INCOME - - - *OTHER REVENUES - - -

49005 TRANS. FROM CAP. RECOVERY-ZONE 1 - - - *OTHER SOURCES - - -

TOTAL REVENUES - - -

EXPENDITURES: 258-07053680 PROFESSIONAL FEES - - - 53684 ENGINEERING FEES - - -


55690 SEWER LINE IMPROVEMENTS - - - *CAPITAL OUTLAY - - -

59039 TRANSFER TO CAP. RECOVERY-ZONE 2 - - 225 - *OTHER USES - - 225 -

TOTAL EXPENDITURES - 225 -

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES - - (225) -

FUND BALANCE-BEGINNING OF YEAR 225 225 225 - FUND BALANCE-END OF YEAR 225$ 225$ -$ -$




COMMUNITY DEVELOPMENT FUND- CDBG-295




44001 COMMUNITY DEVELOPMENT GRANT 410,474 166,113 260,474 *INTERGOVERNMENTAL REVENUES 410,474 166,113 260,474

TOTAL REVENUES 410,474 166,113 260,474

EXPENDITURES: 295-60153050 ADMINISTRATION 70,000 50,000 20,000 53110 DEMOLITION 90,000 - 90,000 53520 RODENT & PEST CONTROL-MOWING 10,000 - 10,000 53520 RODENT & PEST CONTROL-RAT BAIT - - - 53810 FIRST TIME HOMEBUYERS PROGRAM - - - 53950 HOUSING REHABILITATION 50,474 40,000 10,474 53970 CODE ENFORCEMENT 86,113 60,000 26,113

*CONTRACTUAL SERVICES 306,587 150,000 156,587

55010 PUBLIC HOUSING-HOME RECONSTR. 120,000 - 120,000 *CAPITAL OUTLAY 120,000 - 120,000

TOTAL EXPENDITURES 426,587 150,000 276,587

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (16,113) 16,113 (16,113)

FUND BALANCE-BEGINNING OF YEAR - - 16,113 FUND BALANCE-END OF YEAR (16,113)$ 16,113$ -$




COMMUNITY DEVELOPMENT FUND- CDBG-296




44001 COMMUNITY DEVELOPMENT GRANT - 417,499 *INTERGOVERNMENTAL REVENUES - 417,499

TOTAL REVENUES - 417,499

EXPENDITURES: 296-60153050 ADMINISTRATION - 80,000 53110 DEMOLITION - 71,649 53520 RODENT & PEST CONTROL-MOWING - - 53810 FIRST TIME HOMEBUYERS COUNSELING - 850 53950 HOUSING REHABILITATION - 15,000 53970 CODE ENFORCEMENT - -

*CONTRACTUAL SERVICES - 167,499

55010 PUBLIC HOUSING-HOME RECONSTR. - 250,000 *CAPITAL OUTLAY - 250,000

TOTAL EXPENDITURES - 417,499

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES - -

FUND BALANCE-BEGINNING OF YEAR - - FUND BALANCE-END OF YEAR -$ -$




B.J.A GRANT FUND - 221




44009 GRANT REVENUES - - - - *INTERGOVERNMENTAL REVENUES - - - -


49001 TRANSFER FROM GENERAL FUND - - - - *OTHER SOURCES - - - -

TOTAL REVENUES - - - -

EXPENDITURES: 221-20151030 OVERTIME - - - -

*SALARIES & WAGES - - - -

52660 OFFICE SUPPLIES - - 52780 MISC.-MATERIALS & SUPPLIES 5,164 - - - 53340 MAINTENANCE - - - -

*MATERIALS & SUPPLIES 5,164 - - -

55070 COMMUNICATIONS EQUIPMENT - - 55150 MISCELLANEOUS EQUIPMENT - -

*CAPITAL OUTLAY - -

TOTAL EXPENDITURES 5,164 - - -

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (5,164) - - -

FUND BALANCE-BEGINNING OF YEAR 5,164 (0) (0) (0) FUND BALANCE-END OF YEAR (0)$ (0)$ (0)$ (0)$




H.G.A.C. GRANT FUND - 224




44008 H.G.A.C. GRANT REVENUES 11,377 15,000 15,000 15,000 *INTERGOVERNMENTAL REVENUES 11,377 15,000 15,000 15,000

TOTAL REVENUES 11,377 15,000 15,000 15,000

EXPENDITURES: 224-20154300 TRAINING & PERSONNEL - 15,000 26,377 15,000

*OTHER CHARGES - 15,000 26,377 15,000


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 11,377 - (11,377) -

FUND BALANCE-BEGINNING OF YEAR - 11,377 11,377 (0) FUND BALANCE-END OF YEAR 11,377$ 11,377$ (0)$ (0)$




CABLE PUBLIC EDUC. GOV'T. CHANNEL


FUND 230



42204 FRANCHISE FEES (1%) 97,534 100,000 98,000 100,000 *INTERGOVERNMENTAL REVENUES 97,534 100,000 98,000 100,000

49001 TRANSFER FROM GENERAL FUND - -

*OTHER SOURCES - - - -

TOTAL REVENUES 97,534 100,000 98,000 100,000

EXPENDITURES: 230-00052780 MISC. MATERIALS & SUPPLIES 29,597 118,240 75,000 100,000

*OTHER CHARGES 29,597 118,240 75,000 100,000


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 67,937 (18,240) 23,000 -





MUNICIPAL COURT EFFICIENCY FUND - 235




46004 MUNICIPAL CT EFFICIENCY FEES 10,641 12,500 10,000 12,500 *FINES & FORFEITS 10,641 12,500 10,000 12,500

48802 INTEREST INCOME - - -

*OTHER REVENUES - - - -

TOTAL REVENUES 10,641 12,500 10,000 12,500

EXPENDITURES: 235-20552660 OFFICE SUPPLIES 3,111 10,000 1,000 10,000

*MATERIALS AND SUPPLIES 3,111 10,000 1,000 10,000

53360 MAINTENANCE-OFFICE EQUIPMENT 750 - - -

53760 TRAVEL 987 1,000 500 1,000 53780 PUBLICATIONS & LEGALS - 225 100 225

*CONTRACTUAL SERVICES 1,737 1,225 600 1,225

54300 TRAINING & PERSONNEL 4,010 4,000 3,000 4,000 *OTHER CHARGES 4,010 4,000 3,000 4,000

55030 OFFICE EQUIPMENT - 5,000 1,000 5,000 *CAPITAL OUTLAY - 5,000 1,000 5,000


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 1,783 (7,725) 4,400 (7,725)





L.E.O.S.E. GRANT FUND - 240




44009 GRANT REVENUES 7,343 7,000 5,539 5,000 *INTERGOVERNMENTAL REVENUES 7,343 7,000 5,539 5,000

TOTAL REVENUES 7,343 7,000 5,539 5,000

EXPENDITURES: 240-20154300 TRAINING & PERSONNEL 6,916 7,000 5,500 5,466

*OTHER CHARGES 6,916 7,000 5,500 5,466


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 427 - 39 (466)

FUND BALANCE-BEGINNING OF YEAR - 427 427 466 FUND BALANCE-END OF YEAR 427$ 427$ 466$ 0$




STEP-OP GRANT FUND - 253


State and Community Highway Safety Grant Program (CFDA Number: 20.600)FY 2018-19 FY 2018-19 FY 2019-20


REVENUES: 253-00044009 GRANT REVENUES (4,335) - - 23,428

*INTERGOVERNMENTAL REVENUES (4,335) - - 23,428

49001 TRANSFER FROM GENERAL FUND - 23,428 *OTHER SOURCES - - - 23,428

TOTAL REVENUES (4,335) - - 46,856

EXPENDITURES: 253-20151030 OVERTIME PAY - 46,856

*SALARIES & BENEFITS - - - 46,856

53060 EXPENSE-ADMINISTRATIVE - - *CONTRACTUAL SERVICES - - - -

TOTAL EXPENDITURES - - - 46,856

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (4,335) - - -

FUND BALANCE-BEGINNING OF YEAR 4,335 0 0 0 FUND BALANCE-END OF YEAR 0$ 0$ 0$ 0$




HURRICANE IKE-FEMA-FUND - 277




44013 FEMA DISASTER RELIEF GRANT REVENUE - - *INTERGOVERNMENTAL REVENUES - - - -

48850 INSURANCE PROCEEDS - - 48801 MISC. INCOME-COUNTY REIMBURSEMENT - - 49001 TRANSFER FROM GENERAL FUND 17,378 -

*OTHER REVENUES - - 17,378 -

TOTAL REVENUES - - 17,378 -

EXPENDITURES:*SALARIES & BENEFITS - - *MATERIALS & SUPPLIES - - *CONTRACTUAL SERVICES - - *CAPITAL OUTLAY - -


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES - - 17,378 -

FUND BALANCE-BEGINNING OF YEAR (17,378) (17,378) (17,378) - FUND BALANCE-END OF YEAR (17,378)$ (17,378)$ -$ -$




GENERAL LAND OFFICE GRANT-278



ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGETREVENUES:278-000-44009 GRANT REVENUE - - 14,433 - *INTERGOVERNMENTAL REVENUES - - 14,433 -

TOTAL REVENUES - - 14,433 -

EXPENDITURES:278-301-55050 PHYSICAL PLANT IMPROVEMENTS - - - 278-301-55550 STREET & DRAINAGE IMPROVEMENTS - - 14,433 - *CAPTIAL OUTLAY - - 14,433 -

TOTAL EXPENDITURES - - 14,433 -

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES - - - -

FUND BALANCE-BEGINNING OF YEAR 0 0 0 0 FUND BALANCE-END OF YEAR 0$ 0$ 0$ 0$




TEXAS CITY DIKE FUND - 279




48105 DIKE INCOME 502,053 500,000 515,000 500,000 48117 RENT INCOME-DIKE RENT 7,000 7,000 7,000 7,000

*CHARGES FOR SERVICES 509,053 507,000 522,000 507,000

44006 GRANT REVENUE - 410,154 - 410,154 44010 GALVESTON COUNTY CONTRIBUTION48350 CONTRIBUTIONS - - 48850 INSURANCE/SETTLEMENT PROCEEDS -

*OTHER SOURCES - 410,154 - 410,154

TOTAL REVENUES 509,053 917,154 522,000 917,154

EXPENDITURES:279-201-51030 OVERTIME PAY-POLICE 42,605 40,000 40,000 40,000 279-302-51010 SALARIES 2,886 25,000 15,000 110,773 279-302-51030 OVERTIME PAY 3,298 30,000 10,000 30,000 279-302-51040 LONGEVITY 900 279-302-51070 LIFE & DISABILITY 1.04% 1,152 279-302-51080 RETIREMENT 16.18% ; 16.24%279-302-51090 MEDICARE TAX 1.45% 88 500 500 1,606 279-302-51110 INSURANCE-HEALTH/DENTAL/VISION

*SALARIES & BENEFITS 48,876 95,500 65,500 184,431 279-302-52780 MISC. MATERIALS & SUPPLIES 57,941 122,655 45,000 105,000 *MATERIALS & SUPPLIES 57,941 122,655 45,000 105,000 279-301-53530 MAINTENANCE PARKS & STADIUMS 32,515 - - - 279-302-53686 TEMPORARY PERSONNEL FEES 138,244 100,000 112,000 100,000 279-401-53340 MAINTENANCE EQUIPMENT & TIRES 18,000 - 18,000 279-401-53530 MAINTENANCE PARKS & STADIUMS 14,561 15,000 15,000 15,000 279-401-53570 ADVERTISING/MARKETING - - - 40,542 *CONTRACTUAL SERVICES 185,320 133,000 127,000 173,542 279-401-54176 SPECIAL EVENTS 47,803 50,000 50,000 51,000 279-000-54177 SPECIAL PROJECT EXPENSES 200,000 200,000 - *OTHER CHARGES 47,803 250,000 250,000 51,000 279-301-55150 MISCELLANEOUS EQUIPMENT 53,910 - - - 279-302-55150 MISCELLANEOUS EQUIP-SANITATION 82,000 82,000 - 279-301-55250 STREET IMPROVEMENTS - - - 279-301-55650 PARK IMPROVEMENTS-PUBLIC WKS 512,692 256,346 256,346 279-401-55650 PARK IMPROVEMENTS-REC & TOUR 128,750 29,000 99,750 *CAPITAL OUTLAY 53,910 723,442 367,346 356,096

TOTAL EXPENDITURES 393,851 1,324,597 854,846 870,069

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 115,202 (407,443) (332,846) 47,085

FUND BALANCE-BEGINNING OF YEAR 4,402,433 4,517,636 4,517,636 4,184,790 ASSIGNEDUNASSIGNED 4,517,636 4,110,193 4,184,790 4,231,874

FUND BALANCE-END OF YEAR 4,517,636$ 4,110,193$ 4,184,790$ 4,231,874$




TEXAS CITY DIKE FUND - 279


REQUESTS DETAIL


CAPITAL OUTLAY:279-401-55650 VARIOUS IMPROV. ALONG SKYLINE BIRD TRAIL PARK ** 1 99,750 99,750

279-301-55650-27902 BAY STREET SHARED USE PATH PROJECT ** 1 256,346 256,346 356,096$


TOTAL SUPPLEMENTAL REQUESTS-TEXAS CITY DIKE FUND 356,096$





INTEREST & SINKING FUND


DEBT SERVICE FUND - 301




41001 CURRENT TAXES 4,352,203 4,280,609 4,280,609 4,306,048 41002 DELINQUENT TAXES 58,870 40,000 20,000 40,000 41003 PENALTY & INTEREST 29,139 24,000 25,000 24,000 41006 TAX RENDITION PENALTY - -

*GENERAL PROPERTY TAXES 4,440,212 4,344,609 4,325,609 4,370,048

48801 MISCELLANEOUS INCOME - - - 48802 INTEREST INCOME 11,226 5,000 16,000 10,000

*OTHER REVENUES 11,226 5,000 16,000 10,000

49020 TRANSFER FROM E.D.C. 602,777 606,133 606,133 608,603 49105 PROCEEDS FROM REFUNDING BONDS - - 49300 PREMIUM ON BONDS - -

*OTHER SOURCES 602,777 606,133 606,133 608,603

TOTAL REVENUES 5,054,215 4,955,742 4,947,742 4,988,651

EXPENDITURES: 301-00056123 PRINCIPAL VALERO-SETTLEMENT 144,991 144,991 144,991 144,991 56122 PRINCIPAL 2008-REFUNDING SERIES 895,000 935,000 935,000 975,000 56124 PRINCIPAL 2010-CO 290,000 295,000 295,000 310,000 56127 PRINCIPAL 2011-REFUNDING SERIES 485,000 505,000 505,000 520,000 56128 PRINCIPAL 2012-REFUNDING SERIES 730,000 750,000 750,000 775,000 56129 PRINCIPAL 2013-CO 460,000 475,000 475,000 485,000 56130 PRINCIPAL 2015-CO 910,000 930,000 930,000 945,000

*DEBT SERVICE-PRINCIPAL RETIREMENT 3,914,991 4,034,991 4,034,991 4,154,991 56222 INTEREST 2008-REFUNDING SERIES 126,656 92,344 92,344 56,531 56224 INTEREST 2010-CO 183,575 174,431 174,431 163,438 56227 INTEREST 2011-REFUNDING SERIES 70,275 55,425 55,425 40,050 56228 INTEREST 2012-REFUNDING SERIES 150,975 136,175 136,175 118,988 56229 INTEREST 2013-CO 237,862 225,355 225,355 212,443 56230 INTEREST 2015-CO 168,400 150,000 150,000 131,250

*DEBT SERVICE-INTEREST 937,743 833,730 833,730 722,699 56301 FISCAL AGENT FEES 2,750 2,750 2,750 2,750 56302 BOND ISSUE COSTS - -

*DEBT SERVICE-FISCAL CHARGES 2,750 2,750 2,750 2,750 59100 PAYMENT TO BOND ESCROW AGENT - -

*DEBT SERVICE-OTHER USES - - - -


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 198,731 84,271 76,271 108,211

FUND BALANCE-BEGINNING OF YEAR 2,690,885 2,889,617 2,889,617 2,965,888 FUND BALANCE-END OF YEAR 2,889,617$ 2,973,888$ 2,965,888$ 3,074,099$





88%

Other Revenues $10,000

0%

Other Sources $608,603

12% Debt Service Revenue by Type

FY 2019-2020


Valero Settlement $144,991

3%

2008 Refunding Series $1,031,530

21%

2010 Certificates of Obligation $473,438

10%

2011 Refunding Series $560,050

12%

2012 Refunding Series $893,988

18%

2013 Certificates of Obligation $697,443

14%

2015 Certificates of Obligation $1,076,250

22%

Fiscal Charges $2,750 0% Debt Service

Expenditures by Issue

FY 2019-2020



CAPITAL PROJECT FUNDS


CONSTRUCTION FUND - 411




48205 NET CHANGE IN FV INVEST - - - - 48802 INTEREST INCOME 15,369 40,000 44,000 40,000

*OTHER REVENUES 15,369 40,000 44,000 40,000

49101 PROCEEDS FROM C.O. ISSUANCE - - - 49300 PREMIUM ON BONDS OR C.O. - - - 49001 TRANSFER FROM GENERAL FUND - - - - 49008 TRANSFER FROM CONSTR FUND 409 - - - -


TOTAL REVENUES 15,369 40,000 44,000 40,000

EXPENDITURES:411-301-55010 LAND & BLDG IMPROV-PUBLIC WORKS 174,801 473,746 410,000 - 411-301-55550 STREET IMPROVEMENTS 142,130 412,440 - 350,000 *411-303-55350 RAINWATER PUMP STATION IMPROV 0 - - 600,000 **411-702-55680 SEWER LINE IMPROVEMENTS 327,938 1,400,498 - - *CAPITAL OUTLAY 644,870 2,286,684 410,000 950,000

410-000-56302 BOND ISSUANCE COSTS - - - *OTHER USES - - - -

TOTAL EXPENDITURES 644,870 2,286,684 410,000 950,000

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (629,501) (2,246,684) (366,000) (910,000)

FUND BALANCE-BEGINNING OF YEAR 2,924,572$ 2,295,071 2,295,071 1,929,071 FUND BALANCE-END OF YEAR 2,295,071$ 48,387$ 1,929,071$ 1,019,071$

* TARPEY RD DRAINAGE** RECOAT & REPAIR PUMP STATION SCREWS




ENTERPRISE FUNDS


ACTIVITY SUMMARY

FUND: WATER & SEWER REVENUE DEPARTMENT: WATER, WATER DISTRIBUTION, SEWER, WASTEWATER TREATMENT & LIFT STATIONS

SERVICE STATEMENT

ACTUAL ACTUAL BUDGETPERSONNEL SUMMARY FY 2017-18 FY 2018-19 FY 2019-20Director of Utilities 1 1 1Utilities Secretary 1 1 1Utility Customer Service Supervisor 1 1 1Senior Utility Billing Clerk 1 1 1Utility Billing Clerk III 1 1 1Utility Cust. Serv. Repr. II 1 1 1Meter Reader 5 1 1Part-time meter readers 1 3 3Draftsperson 1 1 1Water-Customer Service-Utility Worker 1 1 1Water Distribution Operations Superintendent 1 1 1Water Distr. Oper.-Operator in Training 3 0 0Water Distr. Oper.-Operator 1 5 5Water Distr. Oper.-System Specialist 0 1 1Water Distribution Maintenance-Supervisor 1 1 1Water Distr. Maint.-Senior Utility Worker 1 1 1Water Distr. Maint.-Utility Worker 7 8 8Water Distr. Technician II 1 1 1Wastewater Collection Maintenance Supervisor 1 1 1WW Collection Senior Utility Worker 4 4 4WW Collection Utility Worker 6 6 6WW Combination Unit Operator 1 1 1Wastewater Treatment Plant Superintendent 1 1 1WWTP Chief Operator 1 1 1WWTP Operator 7 7 7WWTP Senior Maintenance Technician 1 1 1WWTP Maintenance Technician 2 2 2

TOTAL 53 54 54

The Enterprise Funds account for the financing of services to the general public in which all or most of the costs involved arepaid in the form of charges by the users of such services. The City of Texas City's enterprise funds are used to account for theoperation of the public utility system. The public utility system operates under the Public Works Department and finances theCity owned water and sewer systems. The public utility system is accounted for with one funds: Utility Revenue Fund. Themission of the Utilities Department is to provide adequate water and sewer services and to preserve the public health andprotection of property. The Utilities Department is committed to manage the utilities in a prudent and just manner. To achievethis goal, quality performance in carrying out its responsibilities must not be overlooked.


Salaries & Benefits

15%


75%


9%

Other Charges 1%

Water Department Expenditures by Category


Salaries & Benefits

55%


8%


37%

Other Charges 0%

Water Distribution Department Expenditures by Category



Salaries & Benefits

74%


12%


14%

Other Charges 0%

Sewer Department Expenditures by Category


Salaries & Benefits

39%


11%


50%

Other Charges 0%

Wastewater Treatment Plant Department Expenditures by Category




2%


98%

Other Charges 0%

Lift Stations Department Expenditures by Category


Water Distribution $2,228,221

34%

Sewer $978,603 15%

Wastewater Treatment Plant

$2,644,385 40%

Lift Stations $742,800

11%

Utilities Fund Capital Expenditures by Department



UTILITIES FUND

WATER & SEWER REVENUE

REVENUES & EXPENSES-SUMMARY



45200 WATER REVENUE 12,020,962 11,700,000 11,700,000 11,700,000 45201 WATER CONNECTIONS 10,702 25,000 35,000 25,000 45204 RECONNECT FEES 76,902 100,000 93,610 100,000 45202 SEWER REVENUE 6,598,127 6,500,000 6,500,000 6,500,000 45203 SEWER CONNECTIONS 12,125 10,000 14,000 11,000

*CHARGES FOR SERVICES 18,718,818 18,335,000 18,342,610 18,336,000

48205 NET CHANGE IN FV INVESTMENTS - - - 48220 GAIN(LOSS)-SALE OF FIXED ASSETS 29,810 - - -

*GAINS(LOSSES) 29,810 - - -

48390 ASSETS CONTRIBUTED FROM CP 327,939 - - - *DONATIONS & CONTRIBUTIONS 327,939 - - -

48801 MISCELLANEOUS INCOME-WATER 2,760 12,500 1,500 2,000 48802 INTEREST INCOME 782 - 80,000 50,000 48820 OTHER FEES-TRANSFER, NSF, 10,237 10,000 10,000 10,000 48804 MISCELLANEOUS INCOME-SEWER - 75,000 - - 48850 INSURANCE/SETTLEMENT PROCEEDS - - -

*OTHER REVENUES 13,779 97,500 91,500 62,000

41000 PRIOR PERIOD ADJUSTMENT (439,600) - 49001 TRANSFER FROM GENERAL FUND - - - 49104 PROCEEDS FROM SALE OF F/A - - - 49020 TRANSFER FROM TCEDC 700,000 - - - 49101 PROCEEDS FROM C.O. ISSUANCE - - - - 49300 PREMIUM ON BOND OR C.O. - - - -

*OTHER SOURCES 260,400 - - -

TOTAL REVENUES 19,350,747 18,432,500 18,434,110 18,398,000

OPERATING EXPENSES:WATER:

SALARIES & BENEFITS 765,377 907,094 912,109 887,690 MATERIALS & SUPPLIES 4,026,830 4,169,679 3,868,250 4,567,100 CONTRACTUAL SERVICES 485,144 557,900 549,452 564,874 OTHER CHARGES 38,140 40,500 38,455 40,500

5,315,491 5,675,173 5,368,266 6,060,164 WATER DISTRIBUTION:

SALARIES & BENEFITS 1,061,040 1,132,973 1,125,131 1,213,911 MATERIALS & SUPPLIES 91,861 156,950 140,700 174,950 CONTRACTUAL SERVICES 432,768 1,029,561 775,980 833,360 OTHER CHARGES 4,036 5,500 6,500 6,000

1,589,705 2,324,984 2,048,311 2,228,221 SEWER:

SALARIES & BENEFITS 780,179 718,013 691,205 719,232




UTILITIES FUND

WATER & SEWER REVENUE






MATERIALS & SUPPLIES 78,592 117,000 75,825 117,000 CONTRACTUAL SERVICES 99,786 134,958 103,574 139,372 OTHER CHARGES 1,615 4,000 1,000 3,000

960,172 973,971 871,604 978,603 WASTEWATER TREATMENT PLANT:

SALARIES & BENEFITS 865,194 875,830 883,903 1,026,293 MATERIALS & SUPPLIES 237,319 302,200 256,500 298,700 CONTRACTUAL SERVICES 1,019,016 1,270,773 1,090,202 1,314,092 OTHER CHARGES 4,900 5,300 5,100 5,300

2,126,429 2,454,103 2,235,704 2,644,385 LIFT STATIONS:

MATERIALS & SUPPLIES 11,921 15,800 12,800 17,800 CONTRACTUAL SERVICES 548,126 722,125 617,300 724,000 OTHER CHARGES 611 1,000 - 1,000

560,657 738,925 630,100 742,800

TOTAL OPERATING EXPENSES: 10,552,454 12,167,155 11,153,986 12,654,173

NON-OPERATING EXPENSES:54700 DEPRECIATION EXPENSE-WATER 1,106,102 1,000,000 1,200,000 1,300,000 54750 AMORTIZATION EXPENSE - - - - 54701 DEPRECIATION EXPENSE-SEWER 2,654,937 2,900,000 2,780,000 2,900,000 56302 BOND ISSUANCE COSTS 275,804 - -

56131/231 DEBT SERVICE 704,542 704,542 704,338 TOTAL NON-OPERATING EXPENSES: 4,036,843 4,604,542 4,684,542 4,904,338

TOTAL EXPENSES 14,589,297 16,771,697 15,838,528 17,558,511

EXCESS OF REVENUES OVER(UNDER) EXPENSES 4,761,449 1,660,803 2,595,582 839,489

RETAINED EARNINGS-BEGINNING OF YEAR 30,293,483 35,054,933 35,054,933 37,650,515 RETAINED EARNINGS-END OF YEAR 35,054,933$ 36,715,735$ 37,650,515$ 38,490,004$


WATER



ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGETREVENUES:

45200 WATER REVENUE 12,020,962 11,700,000 11,700,000 11,700,000 45201 WATER CONNECTIONS 10,702 25,000 25,000 25,000 45204 RECONNECT FEES 76,902 100,000 93,610 100,000


48205 NET CHANGE IN FV INVESTMENTS - - - 48220 GAIN(LOSS)-SALE OF FIXED ASSETS 29,810 - - -

*GAINS(LOSSES) 29,810 - - - 48390 ASSETS CONTRIBUTED FROM CP 327,939 - - -

*DONATIONS & CONTRIBUTIONS 327,939 - - -

48801 MISCELLANEOUS INCOME 2,760 12,500 2,000 2,000 48802 INTEREST INCOME 782 - 80,000 50,000 48820 OTHER FEES-TRANSFER, NSF, 10,237 10,000 10,000 10,000 48850 INSURANCE/SETTLEMENT PROCEEDS - - -

*OTHER REVENUES 13,779 22,500 92,000 62,000 41000 PRIOR PERIOD ADJUSTMENT (439,600) - - - 49001 TRANSFER FROM GENERAL FUND - - - 49020 TRANSFER FROM TCEDC 700,000 49104 PROCEEDS FROM SALE OF F/A - - - 49010 TRANSFER FROM UTILITY

*OTHER SOURCES 260,400 - - - TOTAL REVENUES 12,740,494 11,847,500 11,910,610 11,887,000

OPERATING EXPENSES:WATER:

SALARIES & BENEFITS 765,377 907,094 912,109 887,690 MATERIALS & SUPPLIES 4,026,830 4,169,679 3,868,250 4,567,100 CONTRACTUAL SERVICES 485,144 557,900 549,452 564,874 OTHER CHARGES 38,140 40,500 38,455 40,500

5,315,491 5,675,173 5,368,266 6,060,164 WATER DISTRIBUTION:

SALARIES & BENEFITS 1,061,040 1,132,973 1,125,131 1,213,911 MATERIALS & SUPPLIES 91,861 156,950 140,700 174,950 CONTRACTUAL SERVICES 432,768 1,029,561 775,980 833,360 OTHER CHARGES 4,036 5,500 6,500 6,000

1,589,705 2,324,984 2,048,311 2,228,221


TRANSFERS OUT:59010 TRANSFER TO UTILITY RESERVE - - - - 59011 TRANSFER TO SEWER REVENUE - - - -

TOTAL TRANSFERS OUT: - - - -

NON-OPERATING EXPENSES:54700 DEPRECIATION EXPENSE 1,106,102 1,000,000 1,200,000 1,300,000 54750 AMORTIZATION EXPENSE - -

TOTAL NON-OPERATING EXPENSES: 1,106,102 1,000,000 1,200,000 1,300,000




WATER






TOTAL EXPENSES 8,011,298 9,000,157 8,616,577 9,588,386 EXCESS OF REVENUES OVER(UNDER) EXPENSES 4,729,196 2,847,343 3,294,032 2,298,614



WATER - 501-701

EXPENSES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 561,652 638,968 600,000 600,000 51030 OVERTIME PAY 73,601 50,000 78,750 50,000 51040 LONGEVITY - - - - 51070 LIFE & DISABILITY 1.04% 3,856 6,645 3,776 6,240 51080 RETIREMENT 16.18% ; 16.24% 107,199 104,216 106,418 97,350 51081 PENSION EXPENSE (124,192) - - - 51082 OPEB EXPENSE 14,700 - - - 51090 MEDICARE TAX 1.45% 8,564 9,265 8,533 8,700 51110 INSURANCE-HEALTH/DENTAL/VISION 114,598 92,600 109,386 120,000 51130 INCENTIVE PAY 5,401 5,400 5,248 5,400

*SALARIES & BENEFITS 765,377 907,094 912,109 887,690 52060 CLOTHING & UNIFORMS 66 1,000 250 1,000 52240 GASOLINE & OIL 45,487 50,000 35,000 50,000 52450 WATER PURCHASED 3,966,281 4,100,000 3,821,000 4,500,000 52540 SUPPLIES-FOOD, MISC. 90 - - - 52660 OFFICE SUPPLIES 14,855 16,579 12,000 15,000 52680 JANITORIAL SUPPLIES - 2,000 - 1,000 52710 SAFETY PROGRAM 50 100 - 100

*MATERIALS & SUPPLIES 4,026,830 4,169,679 3,868,250 4,567,100 53200 UTILITIES 122,678 110,000 110,000 110,000 53260 COMMUNICATIONS 52,443 48,000 60,000 60,000 53300 MAINTENANCE-RADIO - - - - 53340 MAINTENANCE-EQUIPMENT & TIRES 1,893 2,000 2,000 2,000 53360 MAINTENANCE-OFFICE EQUIPMENT - 1,000 - 1,000 53410 MAINTENANCE-WATER METERS - - - - 53540 MAINTENANCE-BLDG. & GROUNDS 2,109 12,000 - 10,000 53600 POSTAGE 72,854 75,000 73,000 75,000 53680 PROFESSIONAL FEES 226,936 300,000 300,000 300,000 53780 PUBLICATIONS & LEGALS - 5,000 - 2,500 53800 DUES & MEMBERSHIPS 111 500 500 500 53860 WORKERS' COMP 6,120 4,400 3,952 3,874

*CONTRACTUAL SERVICES 485,144 557,900 549,452 564,874 54220 MEDICAL FEES 360 500 455 500 54260 CLAIMS & REFUNDS - 500 - 500 54300 TRAINING & PERSONNEL 785 2,500 1,000 2,500 54310 ADMIN. EXPENSE ALLOCATION 25,000 25,000 25,000 25,000 54330 SUBSIDENCE DISTRICT PERMITS 11,995 12,000 12,000 12,000

*OTHER CHARGES 38,140 40,500 38,455 40,500

TOTAL WATER 5,315,491 5,675,173 5,368,266 6,060,164




WATER DISTRIBUTION - 501-705

EXPENSES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 705,769 777,165 750,000 829,054 51030 OVERTIME PAY 36,617 40,000 50,000 40,000 51040 LONGEVITY 4,639 5,100 5,100 5,100 51070 LIFE & DISABILITY 1.04% 5,972 8,083 7,800 8,622 51080 RETIREMENT 16.18% ; 16.24% 124,150 126,756 126,756 134,514 51090 MEDICARE TAX 1.45% 9,875 11,269 10,875 12,021 51110 INSURANCE-HEALTH/DENTAL/VISION 163,968 147,000 165,000 167,000 51120 TERMINATION PAY - 7,000 - 7,000 51130 INCENTIVE PAY 10,050 9,600 9,600 9,600 51150 UPGRADE PAY - 1,000 - 1,000

*SALARIES & BENEFITS 1,061,040 1,132,973 1,125,131 1,213,911 52040 CHEMICALS - 1,000 - 1,000 52060 CLOTHING & UNIFORMS 2,765 6,000 3,000 4,000 52190 MATERIALS & CONNECTIONS 75,390 120,000 120,000 140,000 52240 GASOLINE & OIL 8,470 12,000 9,000 12,000 52540 SUPPLIES-FOOD, MISC. 80 200 200 200 52580 ICE & SUPPLIES - 250 - 250 52660 OFFICE SUPPLIES 979 2,500 2,500 2,500 52680 JANITORIAL SUPPLIES - 1,000 1,000 1,000 52710 SAFETY PROGRAM 900 500 500 500 52780 MISC.-MATERIALS & SUPPLIES 3,277 7,500 2,500 7,500 52810 SMALL TOOLS - 6,000 2,000 6,000

*MATERIALS & SUPPLIES 91,861 156,950 140,700 174,950 53300 MAINTENANCE-RADIO - 2,500 - 2,500 53340 MAINTENANCE-EQUIPMENT & TIRES 42,176 152,500 125,000 125,000 53400 MAINTENANCE-WATER LINES 63,656 221,366 100,000 200,000 53410 MAINTENANCE-WATER METERS 114,710 303,095 284,065 200,000 53430 MAINTENANCE-STORAGE TANKS 125,011 158,400 100,000 150,000 53440 MAINTENANCE-PHYSICAL PLANT - 1,500 - 1,500 53540 MAINTENANCE-BLDG. & GROUNDS 21,370 52,000 50,000 20,000 53680 PROFESSIONAL FEES 48,287 120,000 100,000 120,000 53700 EQUIPMENT RENTAL 7,774 7,000 7,000 5,000 53780 PUBLICATIONS & LEGALS - 1,500 1,000 1,500 53800 DUES & MEMBERSHIPS 867 2,000 2,000 2,000 53860 WORKERS' COMP 8,917 7,700 6,915 5,860

*CONTRACTUAL SERVICES 432,768 1,029,561 775,980 833,360 54220 MEDICAL FEES 440 1,500 500 1,500 54300 TRAINING & PERSONNEL 3,596 4,000 6,000 4,500

*OTHER CHARGES 4,036 5,500 6,500 6,000 55020 OPERATING EQUIPMENT & VEHICLE - 170,000 136,915 93,000 55560 WATER TANK IMPROVEMENTS 341,765 1,050,000 935,189 - 55690 WATER LINE IMPROVEMENTS - 3,047,684 2,647,684 3,040,920

*CAPITAL OUTLAY 341,765 4,267,684 3,719,788 3,133,920

TOTAL WATER DISTRIBUTION 1,931,470 6,592,667 5,768,100 5,362,141

NET OF CAPITAL OUTLAY 1,589,705 2,324,984 2,048,311 2,228,221




WATER DISTRIBUTION - 501-705

EXPENSES-SUPPLEMENTAL

REQUESTS DETAIL


CAPITAL OUTLAY:55020 REPLACE 2006 CHEVROLET 3500 (UNIT 71528) 1 93,000 93,000$ 93,000$

55690 WATERLINE REHAB PHASE 16 ** 1 400,000 400,000 55690 WATERLINE REHAB PHASE 17 1 1,300,000 1,300,000 55690 METER REPLACEMENT PROJ PHASE 2 1 1,340,920 1,340,920 3,040,920

TOTAL CAPITAL OUTLAY: 3,133,920

TOTAL SUPPLEMENTAL REQUESTS-WATER DISTRIBUTION 3,133,920$





SEWER



ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGETREVENUES:

45202 SEWER REVENUE 6,598,127 6,500,000 6,500,000 6,500,000 45203 SEWER CONNECTIONS 12,125 10,000 11,000 11,000


48220 GAIN(LOSS)-SALE OF FIXED ASSETS - - - - *GAINS(LOSSES) - - - -

48395 CONTRIBUTED ASSETS BY DONATIONS - *DONATIONS & CONTRIBUTIONS - - - -

48804 MISCELLANEOUS INCOME - 75,000 - - 48802 INTEREST INCOME - -

*OTHER REVENUES - 75,000 - -

49010 TRANSFER FROM UTILITY CAP RESERVE - - 49104 PROCEEDS FROM SALE OF FIXED ASSET - -


TOTAL REVENUES 6,610,252 6,585,000 6,511,000 6,511,000

OPERATING EXPENSES:SEWER:

SALARIES & BENEFITS 780,179 718,013 691,205 719,232 MATERIALS & SUPPLIES 78,592 117,000 75,825 117,000 CONTRACTUAL SERVICES 99,786 134,958 103,574 139,372 OTHER CHARGES 1,615 4,000 1,000 3,000

960,172 973,971 871,604 978,603 WASTEWATER TREATMENT PLANT:

SALARIES & BENEFITS 865,194 875,830 883,903 1,026,293 MATERIALS & SUPPLIES 237,319 302,200 256,500 298,700 CONTRACTUAL SERVICES 1,019,016 1,270,773 1,090,202 1,314,092 OTHER CHARGES 4,900 5,300 5,100 5,300

2,126,429 2,454,103 2,235,704 2,644,385 LIFT STATIONS:

MATERIALS & SUPPLIES 11,921 15,800 12,800 17,800 CONTRACTUAL SERVICES 548,126 722,125 617,300 724,000 OTHER CHARGES 611 1,000 - 1,000

560,657 738,925 630,100 742,800


TRANSFERS OUT:59010 TRANSFER TO UTILITY RESERVE - - - -

TOTAL TRANSFERS OUT: - - - -




SEWER






NON-OPERATING EXPENSES:54701 DEPRECIATION EXPENSE 2,654,937 2,900,000 2,780,000 2,900,000


TOTAL EXPENSES 6,302,195 7,066,999 6,517,408 7,265,788 EXCESS OF REVENUES OVER(UNDER) EXPENSES 308,057 (481,999) (6,408) (754,788)



SEWER - 501-702

EXPENSES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 508,897 467,351 450,000 455,234 51030 OVERTIME PAY 47,881 40,000 40,000 40,000 51040 LONGEVITY 4,769 4,200 4,200 4,200 51070 LIFE & DISABILITY 1.04% 4,212 4,860 4,680 4,734 51080 RETIREMENT 16.18% ; 16.24% 85,976 76,225 75,000 73,862 51081 PENSION EXPENSE - - - - 51090 MEDICARE TAX 1.45% 6,684 6,777 6,525 6,601 51110 INSURANCE-HEALTH/DENTAL/VISION 119,958 109,000 109,000 125,000 51120 TERMINATION PAY - 6,300 - 6,300 51130 INCENTIVE PAY 1,800 1,800 1,800 1,800 51150 UPGRADE PAY - 1,500 - 1,500

*SALARIES & BENEFITS 780,179 718,013 691,205 719,232 52060 CLOTHING & UNIFORMS 2,595 3,000 2,500 3,000 52190 MATERIALS & CONNECTIONS 39,406 60,000 35,000 60,000 52240 GASOLINE & OIL 32,248 45,000 35,000 45,000 52540 SUPPLIES-FOOD, MISC. 9 500 125 500 52660 OFFICE SUPPLIES 308 1,500 1,200 1,500 52680 JANITORIAL SUPPLIES - 500 - 500 52710 SAFETY PROGRAM 50 500 - 500 52780 MISC.-MATERIALS & SUPPLIES 3,610 2,500 2,000 2,500 52810 SMALL TOOLS 366 3,500 - 3,500

*MATERIALS & SUPPLIES 78,592 117,000 75,825 117,000 53140 INSURANCE-CASUALTY 2,559 4,000 3,000 4,000 53200 UTILITIES 1,217 2,000 1,200 2,000 53340 MAINTENANCE-EQUIPMENT & TIRES 30,801 40,000 30,000 45,000 53420 MAINTENANCE-SEWER LINE 61,025 75,758 65,000 75,000 53540 MAINTENANCE-BLDG. & GROUNDS - 500 - 500 53680 PROFESSIONAL FEES 616 5,000 1,000 5,000 53700 EQUIPMENT RENTAL - 2,000 - 2,000 53780 PUBLICATIONS & LEGALS - 1,000 - 1,000 53800 DUES & MEMBERSHIPS 333 1,500 500 1,500 53860 WORKERS' COMP 3,235 3,200 2,874 3,372

*CONTRACTUAL SERVICES 99,786 134,958 103,574 139,372 54220 MEDICAL FEES 330 2,000 500 1,000 54300 TRAINING & PERSONNEL 1,285 2,000 500 2,000

*OTHER CHARGES 1,615 4,000 1,000 3,000 55020 OPERATING EQUIPMENT & VEHICLE - 175,000 64,000 191,000 55680 SEWER LINE IMPROVEMENTS - 6,418,384 2,193,384 4,225,000

*CAPITAL OUTLAY - 6,593,384 2,257,384 4,416,000

TOTAL SEWER 960,172 7,567,354 3,128,988 5,394,603

NET OF CAPITAL OUTLAY 960,172 973,971 871,604 978,603




SEWER - 501-702


REQUESTS DETAIL


CAPITAL OUTLAY:55020 REPLACE 2009 FORD F550 1 147,000 147,000$ 55020 REPLACE FORD F250 SERVICE BODY TRUCK 1 44,000 44,000 191,000$

55680 SEWER REHAB PHASE 18 ** 1 600,000 600,000 55680 SEWER REHAB PHASE 19 1 1,000,000 1,000,000 55680 SSO PROGRAM 1 275,000 275,000 55680 SEWER LINE FROM NE TEXAS CITY TO WWTP ** 1 2,350,000 2,350,000 4,225,000

TOTAL CAPITAL OUTLAY: 4,416,000

TOTAL SUPPLEMENTAL REQUESTS-SEWER 4,416,000$





WASTEWATER TREATMENT PLANT - 501-703

EXPENSES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET51010 SALARIES 567,314 602,298 570,000 619,967 51030 OVERTIME PAY 38,277 40,000 35,000 40,000 51040 LONGEVITY 4,078 3,900 3,900 3,900 51070 LIFE & DISABILITY 1.04% 5,057 6,264 5,928 6,448 51080 RETIREMENT 16.18% ; 16.24% 105,049 98,235 105,000 100,590 51090 MEDICARE TAX 1.45% 8,517 8,733 8,265 8,990 51110 INSURANCE-HEALTH/DENTAL/VISION 121,074 108,000 130,000 130,000 51120 TERMINATION PAY 7,639 - 17,410 108,000 51130 INCENTIVE PAY 8,190 8,400 8,400 8,400

*SALARIES & BENEFITS 865,194 875,830 883,903 1,026,293 52010 SODIUM BISULFATE 60,420 80,000 67,000 80,000 52030 POLYMER 19,792 25,000 25,000 30,000 52040 CHEMICALS 2,345 3,500 3,500 3,500 52050 CHLORINE 101,096 100,000 100,000 100,000 52060 CLOTHING & UNIFORMS 1,972 5,000 2,000 2,500 52190 MATERIALS & CONNECTIONS 9,841 20,000 12,000 20,000 52240 GASOLINE & OIL 17,670 25,000 20,000 25,000 52540 SUPPLIES-FOOD, MISC. 2,103 3,500 2,000 3,500 52660 OFFICE SUPPLIES 1,482 2,500 2,000 2,500 52680 JANITORIAL SUPPLIES 3,030 3,700 2,000 3,700 52710 SAFETY PROGRAM 1,083 3,000 1,000 2,000 52770 LAB SUPPLIES 6,484 8,000 8,000 8,000 52780 MISC.-MATERIALS & SUPPLIES 8,320 20,000 10,000 15,000 52810 SMALL TOOLS 1,683 3,000 2,000 3,000

*MATERIALS & SUPPLIES 237,319 302,200 256,500 298,700 53200 UTILITIES 305,833 320,000 320,000 320,000 53260 COMMUNICATIONS 12,043 10,000 10,000 10,000 53340 MAINTENANCE-EQUIPMENT & TIRES 6,908 10,000 8,000 12,000 53440 MAINTENANCE-PHYSICAL PLANT 386,594 580,053 500,000 580,000 53460 SLUDGE CONTRACT 212,201 233,000 225,000 250,000 53540 MAINTENANCE-BLDG. & GROUNDS 10,460 - - 34,000 53680 PROFESSIONAL FEES 78,682 108,720 20,000 100,000 53700 EQUIPMENT RENTAL 2,107 3,000 3,000 3,000 53800 DUES & MEMBERSHIPS 260 1,600 250 500 53860 WORKERS' COMP 3,928 4,400 3,952 4,592

*CONTRACTUAL SERVICES 1,019,016 1,270,773 1,090,202 1,314,092 54220 MEDICAL FEES 150 700 500 700 54300 TRAINING & PERSONNEL 4,750 4,600 4,600 4,600

*OTHER CHARGES 4,900 5,300 5,100 5,300 55020 OPERATING EQUIPMENT & VEHICLE - 169,000 145,385 - 55150 MISCELLANEOUS EQUIPMENT - - - 24,200 55050 PHYSICAL PLANT IMPROVEMENTS 727,777 47,000 47,000 238,000 55360 WASTEWATER PLANT IMPROVEMTS. - -

*CAPITAL OUTLAY 727,777 216,000 192,385 262,200

TOTAL WWTP 2,854,206 2,670,103 2,428,090 2,906,585

NET OF CAPITAL OUTLAY 2,126,429 2,454,103 2,235,704 2,644,385




WASTEWATER TREATMENT PLANT - 501-703


REQUESTS DETAIL


INCLUDED IN CONTRACTUAL CHARGES:

53540 REPLACE LIGHTS & FIXTURES AT VARIOUS 1 34,000$ 34,000$ LOCATIONS

CAPITAL OUTLAY:55150 JOHN DEERE RIDING MOWER (REPLACEMENT) 1 9,200$ 9,200$ 55150 2019 KAWASAKI MULE (REPLACING CART) 1 15,000 15,000 24,200$

55360 GRIT CHAMBERS (2) REPAIR & COATING 1 160,000 160,000 55360 REPLACE HANDRAIL IN REACTOR BASINS 1 78,000 78,000 238,000


TOTAL SUPPLEMENTAL REQUESTS-WASTEWATER TREATMENT PLANT 296,200$




LIFT STATIONS - 501-706

EXPENSES


ACCOUNT ACCOUNT DESCRIPTION ACTUAL BUDGET PROJECTION BUDGET52040 CHEMICALS 1,672 2,000 2,000 2,000 52190 MATERIALS & CONNECTIONS 3,763 4,000 4,000 6,000 52240 GASOLINE & OIL - 1,000 1,000 1,000 52540 SUPPLIES-FOOD, MISC. 54 - - - 52710 SAFETY PROGRAM 281 300 300 300 52780 MISC.-MATERIALS & SUPPLIES 5,201 6,000 4,000 6,000 52810 SMALL TOOLS 950 2,500 1,500 2,500

*MATERIALS & SUPPLIES 11,921 15,800 12,800 17,800 53200 UTILITIES 220,132 230,000 200,000 230,000 53340 MAINTENANCE-EQUIPMENT & TIRES 2,878 4,000 4,000 4,000 53450 MAINTENANCE-LIFT STATIONS 323,212 424,925 388,300 475,000 53680 PROFESSIONAL FEES - - - - 53700 EQUIPMENT RENTAL 1,904 63,200 25,000 15,000

*CONTRACTUAL SERVICES 548,126 722,125 617,300 724,000 54220 MEDICAL FEES - - - - 54300 TRAINING & PERSONNEL 611 1,000 - 1,000

*OTHER CHARGES 611 1,000 - 1,000 55685 LIFT STATION IMPROVEMENTS 601,566 220,000 55,000 635,400

*CAPITAL OUTLAY 601,566 220,000 55,000 635,400

TOTAL LIFT STATIONS 1,162,223 958,925 685,100 1,378,200

NET OF CAPITAL OUTLAY 560,657 738,925 630,100 742,800




LIFT STATIONS - 501-706


REQUESTS DETAIL

FY 2019-20ACCOUNT QUANTITY UNIT PROPOSEDNUMBER DESCRIPTION ADOPTED COST BUDGET

CAPITAL OUTLAY:55685 PROVIDE SCADA TO 17 LIFT STATIONS ** 1 165,000 165,000$ 55685 LIFT STATION #12 REHABILITATION 1 470,400 470,400


TOTAL SUPPLEMENTAL REQUESTS-LIFT STATIONS 635,400$





INTERNAL SERVICE FUNDS


GROUP INSURANCE FUND - 601

REVENUES & EXPENSES



45101 EMPLOYEE'S CONTRIBUTION 1,575,624 1,655,000 1,850,000 1,800,000 45102 CITY'S CONTRIBUTION 5,152,403 5,500,000 5,500,000 5,500,000


48802 INTEREST INCOME - - *OTHER REVENUES - - - -

49001 TRANSFER FROM GENERAL FUND 1,000,000 - *OTHER SOURCES - - 1,000,000 -

TOTAL REVENUES 6,728,027 7,155,000 8,350,000 7,300,000

EXPENDITURES: 601-03051600 HEALTH BENEFITS PAID 4,667,052 5,500,000 5,500,000 5,700,000

*SALARIES & BENEFITS 4,667,052 5,500,000 5,500,000 5,700,000

53060 EXPENSE-ADMINISTRATIVE 1,219,689 1,375,000 1,375,000 1,375,000 *CONTRACTUAL SERVICES 1,219,689 1,375,000 1,375,000 1,375,000

TOTAL EXPENSES 5,886,741 6,875,000 6,875,000 7,075,000

EXCESS OF REVENUES OVER(UNDER) EXPENSES 841,286 280,000 1,475,000 225,000

RETAINED EARNNGS-BEGINNING OF YEAR (5,081,024) (4,239,738) (4,239,738) (2,764,738) RETAINED EARNINGS-END OF YEAR (4,239,738)$ (3,959,738)$ (2,764,738)$ (2,539,738)$




CAPITAL EQUIPMENT REPLACEMENT

REVENUES & EXPENSES

FUND 602



45100 DEPT. EQUIPMENT PAYMENTS 1,373,073 1,839,828 1,878,277 1,900,000 *CHARGES FOR SERVICES 1,373,073 1,839,828 1,878,277 1,900,000

48205 NET CHANGE IN FV INVEST - -

48220 GAIN(LOSS)-SALE OF FIXED ASSETS 10,039 30,000 10,000 30,000 *GAINS(LOSSES) 10,039 30,000 10,000 30,000

48801 MISCELLANEOUS INCOME - - 48802 INTEREST INCOME - - 48850 INSURANCE SETTLEMENT 15,357 - - -

*OTHER REVENUES 15,357 - - -

49001 TRANSFER FROM GENERAL FUND 2,000,000 2,500,000 2,500,000 -

49104 PROCEEDS FROM SALE OF F/A 164 - - - *OTHER SOURCES 2,000,164 2,500,000 2,500,000 -

TOTAL REVENUES 3,398,633 4,369,828 4,388,277 1,930,000

NON-OPERATING EXPENSES:54700 DEPRECIATION EXPENSE 1,804,508 1,850,000 1,803,753 1,900,000


TOTAL EXPENSES 1,804,508 1,850,000 1,803,753 1,900,000

EXCESS OF REVENUES OVER(UNDER) EXPENSES 1,594,125 2,519,828 2,584,524 30,000

RETAINED EARNNGS-BEGINNING OF YEAR 5,404,482 6,998,607 6,998,607 9,583,130 Adjustment to Encumbrances - - - - RETAINED EARNINGS-END OF YEAR 6,998,607$ 9,518,435$ 9,583,130$ 9,613,130$




CAPITAL EQUIPMENT REPLACEMENT FUND FISCAL YEAR 2019/2020

CAPITAL EQUIPMENT AND VEHICLE REQUESTS

DEPARTMENT

105 - INFORMATION TECHNOLOGY

Enterprise Drones and accessories (2) 16,800$

201 - POLICE

Replace the following units with either Ford Explorer PPVs or Chevrolet Tahoe PPVs:

Patrol Units:


Unit 84 83,240

Unit 26 88,622

Unit 11 89,726

Unit 88 70,105

Total Cost 240,000$

Replace the following units with either Ford Explorer Eco-Boost PI or Ford F150 PPVs:

Criminal Investigation Units:


Unit 40065 73,784

Unit 72163 79,000

Unit 40066 68,652

Unit 26843 81,527

Unit 96 93,085

Total Cost 250,000$

Replace the following units with Dodge Chargers:

Traffic Units:


Unit T-01 88,051

Unit T-29 69,289

Total Cost 80,000$

Generator for Crisis Negotiation Team Command Post 5,100$

Polaris 1000 Razor 1000 all terrain vehicle (replaces 2 Kawasaki units) 25,000$

Total Police request: 600,100$

202 - FIRE

Replace 2005 Ford Expedition and 2006 Ford Expedition 85,000$


CAPITAL EQUIPMENT REPLACEMENT FUND FISCAL YEAR 2019/2020

CAPITAL EQUIPMENT AND VEHICLE REQUESTS

DEPARTMENT

301 - PUBLIC WORKS (in order of priority)

Replace Gradall #18536 410,000$

Replace 2 Rhino Mowing Decks 20,000

Replace New Holland Slope Mower #73551 145,000

Refurbish 2 Tandem Dump Truck Beds 30,000

Replace F450 #23424 Paving Crew Truck 70,000

Replace Lorenzo's 2011 F150 40,000

Solar School Zone Mgmt System 23,000

738,000$

302 - SANITATION

Replace (2) loaders $180,000 each 360,000$

The skid loader requested in FY18/19 for $65,000 was not purchased.

360,000$

403 - BAYOU GOLF COURSE

Replace maintenance greens sprayer 40,387$

Maintenance pro force blower 7,884

Equipment lift (10,000 lb capacity) 6,224

Groundsmaster 360 4WD 37,219

91,714$

401-RECREATION & TOURSIM

Carver Center New scrubber for floor maintenance 5,340$

Sanders Center New scrubber for floor maintenance 5,340

Lowry Fitness Center Replace (5) treadmills and (8) weight machines 69,989

Nessler Senior Program Replace 2003 (210 passenger bus (mileage at June 2019: 115,302) 74,000

Parks Replace the following:




2011 Ford F250, Unit #11954, mileage: 99,000 160,000

Parks Replace (2) 2010 model enclosed trailers 14,000

Parks John Deere 320R Loader for existing John Deere tractor 6,000

Parks Replace 2011 John Deere zero turn mower (unit #60181) 21,000

355,669$

GRAND TOTAL 2,247,283$


WINDSTORM INSURANCE FUND-603

REVENUES & EXPENSES




49001 TRANSFER FROM GENERAL FUND - - - -


TOTAL REVENUES 5,809 3,000 9,000 7,000

EXPENDITURES: 603-00059001 TRANSFER TO OTHER FUNDS (to cover - -

any windstorm damages to city facilities)*OTHER USES - - - -

TOTAL EXPENSES - - - -

EXCESS OF REVENUES OVER(UNDER) EXPENSES 5,809 3,000 9,000 7,000

RETAINED EARNNGS-BEGINNING OF YEAR 1,013,400 1,019,209 1,019,209 1,028,209 RETAINED EARNINGS-END OF YEAR 1,019,209$ 1,022,209$ 1,028,209$ 1,035,209$




FIDUCIARY FUNDS


FIREMEN'S RELIEF & RETIREMENT FUND


FUND 701



45101 EMPLOYEE'S CONTRIBUTION 817,259 780,000 890,000 890,000 45102 CITY'S CONTRIBUTION 817,259 780,000 890,000 890,000


48201 GAIN(LOSS)-SALE OF SECURITIES 1,891,814 1,000,000 1,000,000 1,000,000 48205 NET CHANGE IN F.V. OF INVESTMENTS - - - -

*GAINS(LOSSES) 1,891,814 1,000,000 1,000,000 1,000,000

48801 MISCELLANEOUS INCOME 2,560 - - - 48802 INTEREST INCOME 23,223 60,000 60,000 60,000 48803 DIVIDEND INCOME 336,245 235,000 300,000 300,000 49001 TRANSFER FROM GENERAL FUND 105,264 - - -

*OTHER REVENUES 467,292 295,000 360,000 360,000

TOTAL REVENUES 3,993,624 2,855,000 3,140,000 3,140,000

EXPENDITURES: 701-02551500 PENSION PAY 1,993,524 2,370,000 2,370,000 2,370,000 51510 PENSION REFUNDS 75,000 75,000 75,000

*SALARIES & BENEFITS 1,993,524 2,445,000 2,445,000 2,445,000 52780 MISC.-MATERIALS & SUPPLIES 737 250 250 250

*MATERIALS & SUPPLIES 737 250 250 250 53600 POSTAGE - - - - 53680 PROFESSIONAL FEES 188,917 185,000 185,000 185,000 53760 TRAVEL - - - -

*CONTRACTUAL SERVICES 188,917 185,000 185,000 185,000 54220 MEDICAL FEES - - - - 54300 TRAINING & PERSONNEL - - - - 54580 LEGAL & FISCAL - 17,000 17,000 17,000

*OTHER CHARGES - 17,000 17,000 17,000


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 1,810,446 207,750 492,750 492,750

RETAINED EARNNGS-BEGINNING OF YEAR 14,412,583 16,223,029 16,223,029 16,715,779 RETAINED EARNINGS-END OF YEAR 16,223,029$ 16,430,779$ 16,715,779$ 17,208,529$




CANINE DONATIONS FUND - 711




48302 CANINE DONATIONS 500 - - - *DONATIONS & CONTRIBUTIONS 500 - - -


TOTAL REVENUES 500 - - -

EXPENDITURES: 711-20152780 MISC.-MATERIALS & SUPPLIES - - 500 -

*MATERIALS & SUPPLIES - - 500 -

54300 TRAINING & PERSONNEL - - - - *OTHER CHARGES - - - -

TOTAL EXPENDITURES - - 500 -

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 500 - (500) -

FUND BALANCE-BEGINNING OF YEAR - 500 500 - FUND BALANCE-END OF YEAR 500$ 500$ -$ -$




MAE DIXON BLALOCK ESTATE FUND - 716




48802 INTEREST INCOME 603 500 900 900 *OTHER REVENUES 603 500 900 900

TOTAL REVENUES 603 500 900 900

EXPENDITURES: 716-40255010 LAND & BUILDING IMPROVEMENTS - 25,000 25,400 86,996

*CAPITAL OUTLAY - 25,000 25,400 86,996


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 603 (24,500) (24,500) (86,096)

FUND BALANCE-BEGINNING OF YEAR 109,994 110,596 110,596 86,096 FUND BALANCE-END OF YEAR 110,596$ 86,096$ 86,096$ 0$




MAE DIXON BLALOCK ESTATE FUND - 716-402


REQUESTS DETAIL


CAPITAL OUTLAY:55010-05026 ARCHITECT FEES-LIBRARY EXPANSION ** 1 1,000$ 1,000$

LIBRARY RENOVATION ** 1 85,996 85,996 TOTAL CAPITAL OUTLAY: 86,996

TOTAL SUPPLEMENTAL REQUESTS-MAE DIXON BLALOCK ESTATE FUND 86,996$





LIFE & DISABILITY FUND - 733





TOTAL REVENUES 1,356 1,000 2,000 2,000

EXPENDITURES: 733-10153060 EXPENSE-ADMINISTRATIVE - - - -



EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 1,356 1,000 2,000 2,000





RELATED CORPORATIONS


T.C. ECONOMIC DEVELOPMENT CORP


FUND 801



42001 STATE SALES TAX 5,915,405 5,200,000 5,900,000 5,750,000 *OTHER TAXES & ASSESSMENTS 5,915,405 5,200,000 5,900,000 5,750,000

48350 CONTRIBUTIONS - - - - 48307 DONATIONS - - - -

*DONATIONS & CONTRIBUTIONS - - - -

48205 NET CHANGE IN FV INVESTMENTS - - 48111 BUSINESS REINVESTMENT 15,600 317,100 15,000 - 48113 MISCELLANEOUS RENT INCOME 84,035 102,324 100,000 100,000 48801 MISCELLANEOUS INCOME - - 100 - 48802 INTEREST INCOME 49,671 - 66,000 50,000 48850 INSURANCE/SETTLEMENT PROCEEDS 75,000 - - -

*OTHER REVENUES 224,307 419,424 181,100 150,000

801-000-49001 TRANSFER FROM GENERAL FUND - - 801-000-49002 TRANSFER FROM HOTEL/MOTEL FUND - -

49103 PROCEEDS FROM SALE OF LAND 4,244 - 40,000 - *OTHER SOURCES 4,244 - 40,000 -

TOTAL REVENUES 6,143,955 5,619,424 6,121,100 5,900,000

EXPENDITURES: 801-05051010 SALARIES 216,141 176,086 200,000 200,000 51030 OVERTIME PAY - - - - 51070 LIFE & DISABILITY 1.04% 1,420 1,831 2,080 2,080 51080 RETIREMENT 16.18% ; 16.24% 29,125 21,368 24,000 24,360 51090 MEDICARE TAX 1.45% 2,873 2,553 2,900 2,900 51110 INSURANCE-HEALTH/DENTAL/VISION 21,162 20,000 20,000 20,000

*SALARIES & BENEFITS 270,721 221,838 248,980 249,340 801-050-52660 OFFICE SUPPLIES - - - *MATERIALS & SUPPLIES - -

53060 EXPENSE-ADMINISTRATIVE 7,823 30,000 12,000 30,000 53061 BUSINESS VISIT EXPENSES 98 3,000 - 3,000 53110 DEMOLITION 204,808 250,000 250,000 250,000 53111 BUSINESS INCENTIVE 245,612 250,000 315,000 325,000 53200 UTILITIES 15,201 16,000 16,000 16,000 53240 STREET STRIPING - 75,000 75,000 - 53540 MAINTENANCE-BLDG. & GROUNDS 30,028 10,000 1,000 10,000 53560 MAINTENANCE-CONTRACTS 2,200 1,000 1,000 1,000 53570 ADVERTISING/MARKETING 43,027 50,000 35,000 51,000 53680 PROFESSIONAL FEES 23,844 35,000 5,000 35,000 53710 RENT EXPENSE 1,200 1,200 1,200 1,200 53860 WORKERS' COMP 130 135 125 135

*CONTRACTUAL SERVICES 573,970 721,335 711,325 722,335 801-050-54300 TRAINING & PERSONNEL - -




T.C. ECONOMIC DEVELOPMENT CORP


FUND 801





*OTHER CHARGES - - 55010 LAND & BUILDING IMPROVEMENTS 94,304 2,985,724 200,000 2,093,630

801-050-55100 RECYCLING PROGRAM - 55650 PARK IMPROVEMENTS - 457,452 50,000 427,000 55720 PROCUREMENT OF PROPERTY 424,441 500,000 250,000 500,000

*CAPITAL OUTLAY 518,745 3,943,176 500,000 3,020,630 59007 TRANSFER TO DEBT SERVICE FUND 602,777 613,084 606,133 608,603 59001 TRANSFER TO GENERAL FUND 200,000 - - - 59008 TRANSFER TO CONSTRUCTION FUND - - - - 59009 TRANSFER TO UTILITY FUND 700,000 - - - 59043 SALES TAX REBATE 2,031,480 - - -

*OTHER USES 3,534,257 613,084 606,133 608,603


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 1,246,263 119,991 4,054,662 1,299,092

FUND BALANCE-BEGINNING OF YEAR 9,665,734 10,911,997 10,911,997 14,966,659

FUND BALANCE-END OF YEAR 10,911,997$ 11,031,988$ 14,966,659$ 16,265,751$


ECONOMIC DEVELOPMENT CORPORATION - 801

EXPENDITURES-SUPPLEMENTAL REQUESTS DETAIL


CAPITAL OUTLAY:801-050-55010-8010X CENTRAL PARK PROJECT ** 757,399 801-050-55010 IMPLEMENT LIVABLE CENTER STUDY ** 680,930 801-050-55010 LIBRARY RENOVATION PROJECT ** 655,301 2,093,630 801-050-55650 CARVER PARK LIGHTING, POWER SUPPLY, ETC. 242,000 801-050-55650 COMMUNITY PARK AT SALVATION ARMY BLDG 185,000 427,000 801-050-55720 PROCUREMENT OF PROPERTY 500,000 500,000 TOTAL CAPITAL OUTLAY: 3,020,630

TOTAL SUPPLEMENTAL REQUESTS-ECONOMIC DEVELOPMENT CORP 3,020,630$



T.C. PUBLIC FACILITIES DEVELOPMENT CORP.


FUND 803



48108 RENT INCOME-D.H.S. & P.R.S. 263,090 240,998 263,000 263,000 *RENTS & CONCESSIONS 263,090 240,998 263,000 263,000

48801 MISCELLANEOUS INCOME - - - - 48802 INTEREST INCOME 2,411 1,500 4,000 2,500

*OTHER REVENUES 2,411 1,500 4,000 2,500

49103 PROCEEDS FROM SALE OF LAND - - - - *OTHER SOURCES - - - -

TOTAL REVENUES 265,501 242,498 267,000 265,500

EXPENDITURES: 803-05051XXX SALARIES AND BENEFITS - 25,358 25,358 30,000

*SALARIES & BENEFITS - 25,358 25,358 30,000

53060 EXPENSE-ADMINISTRATIVE - - - - 53065 EXPENSE-MAINLAND CHILDREN'S 263,090 240,998 263,000 263,000 53200 UTILITIES - - - - 53540 MAINTENANCE-BLDG. & GROUNDS - 1,000 - 1,000 53680 PROFESSIONAL FEES - - - -


55010 LAND & BUILDING IMPROVEMENTS * - 183,750 183,750 - 55720 PROCUREMENT OF PROPERTY - - - -

*CAPITAL OUTLAY - 183,750 183,750 -




* Fire Training Facility architect fees




T.C. INDUSTRIAL DEVELOPMENT CORP.


FUND 804



48802 INTEREST INCOME 904 600 1,300 1,000 *OTHER REVENUES 904 600 1,300 1,000

TOTAL REVENUES 904 600 1,300 1,000

EXPENDITURES: 804-05051XXX SALARIES AND BENEFITS - 50,716 50,716 52,000

*SALARIES & BENEFITS - 50,716 50,716 52,000

52660 OFFICE SUPPLIES - - - - *MATERIALS & SUPPLIES - - - -

53680 PROFESSIONAL FEES - - - - *CONTRACTUAL SERVICES - - - -


EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 904 (50,116) (49,416) (51,000)





T.C. FOREIGN TRADE ZONE CORP. - 805




48115 RENT INCOME-SHOAL POINT - - *RENTS & CONCESSIONS - - - -

48802 INTEREST INCOME - 1,500 - - 48816 FTZ OPERATING FEES 75,947 80,302 100,865 95,780

*OTHER REVENUES 75,947 81,802 100,865 95,780

TOTAL REVENUES 75,947 81,802 100,865 95,780

EXPENDITURES: 805-05051010 SALARIES 18,000 50,715 50,715 60,000 51030 OVERTIME PAY - - 51070 LIFE & DISABILITY 1.04% 655 527 655 624 51080 RETIREMENT 16.18% ; 16.24% 17,579 17,069 17,579 16,980 51090 MEDICARE TAX 1.45% 914 735 2,000 870 51110 INSURANCE-HEALTH/DENTAL/VISION 12,000 6,000 12,000 10,000 51120 TERMINATION PAY - - - - 51130 INCENTIVE PAY - - - -

*SALARIES & BENEFITS 49,148 75,047 82,949 88,474 52660 OFFICE SUPPLIES - 50 - 50 52780 MISC.-MATERIALS & SUPPLIES - 500 - 500

*MATERIALS & SUPPLIES - 550 - 550 53060 EXPENSE-ADMINISTRATIVE - 1,000 - 1,000 53600 POSTAGE - 150 - 150 53680 PROFESSIONAL FEES 1,350 1,000 1,350 1,500 53740 BONDS-EMPLOYEES - 250 - 250 53760 TRAVEL - 1,500 - 1,500 53780 PUBLICATIONS & LEGALS - 150 - 150 53800 DUES & MEMBERSHIPS - 1,300 - 1,300 53860 WORKERS' COMP 61 - - -

*CONTRACTUAL SERVICES 1,411 5,350 1,350 5,850 54300 TRAINING & PERSONNEL - - - -



EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 25,388 855 16,566 906





T.C. CULTURAL ARTS FOUNDATION - 807




48307 DONATIONS 34,000 37,500 44,780 37,500 48404 ARTS FESTIVAL-REGISTRATION FEES 11,685 1,700 6,810 5,000 48407 ARTS FESTIVAL-SPONSORSHIPS - 6,500 - - 48420 SPECIAL EVENT REVENUE 555 50,000 2,095 5,000

*EVENTS & PROGRAMS 46,240 95,700 53,685 47,500

48802 INTEREST INCOME 1,677 750 2,500 2,500 *OTHER REVENUES 1,677 750 2,500 2,500

49002 TRANS.FROM HOTEL/MOTEL TAX FUND 85,000 - - - *OTHER SOURCES 85,000 - - -

TOTAL REVENUES 132,917 96,450 56,185 50,000

EXPENDITURES: 807-05051XXX SALARIES AND BENEFITS 22,500 101,431 101,431 105,000

*SALARIES & BENEFITS 22,500 101,431 101,431 105,000 52660 OFFICE SUPPLIES 124 250 280 300

*MATERIALS & SUPPLIES 124 250 280 300 53060 EXPENSE-ADMINISTRATIVE - - - - 53600 POSTAGE - - - - 53680 PROFESSIONAL FEES - 6,000 4,000 1,000

*CONTRACTUAL SERVICES - 6,000 4,000 1,000 54163 FOOD & BEVERAGE 305 2,500 2,000 2,500 54171 ARTS FESTIVAL-TRAVELING EXHIBITS 2,021 3,500 3,942 4,000 54174 ARTS FESTIVAL-PROMOTIONS 23,916 20,000 27,000 27,000 54178 ART WALK 2,715 4,000 4,000 4,000 54176 SPECIAL EVENTS 31,498 47,150 47,150 25,500 54640 PROMOTION OF ARTS - 1,000 - 9,000 54901 GRANTS 2,500 5,000 2,500 5,000 54902 SCHOLARSHIPS - 7,000 2,000 7,000

*OTHER CHARGES 62,955 90,150 88,592 84,000



FUND BALANCE-BEGINNING OF YEAR 483,851 531,189 531,189 393,071 FUND BALANCE ADJUSTMENT

FUND BALANCE-END OF YEAR 531,189$ 429,808$ 393,071$ 252,771$




T.C. HISTORICAL PRESERVATION CORP.


FUND 808



48112 MUSEUM REVENUE 22,719 21,000 21,000 21,000 *RENTS & CONCESSIONS 22,719 21,000 21,000 21,000

44009 GRANT REVENUE 1,000 2,500 2,500 - 48307 DONATIONS 100 - 50 - 48801 MISCELLANEOUS INCOME - 50 - 50

*OTHER REVENUES 1,100 2,550 2,550 50 49002 TRANS. FROM HOTEL/MOTEL TAX FUND 120,500 120,500 120,500 120,500

*OTHER SOURCES 120,500 120,500 120,500 120,500

TOTAL REVENUES 144,319 144,050 144,050 141,550

EXPENDITURES: 808-XXX050-51010 SALARIES 22,500 - - -

*SALARIES & BENEFITS 22,500 - - - 401-52660 OFFICE SUPPLIES 1,646 2,400 1,000 2,000 401-52680 JANITORIAL SUPPLIES 528 1,500 1,000 1,500 401-52700 PROGRAMS & AWARDS 8,188 22,500 8,000 15,520 401-52760 COMPUTER SUPPLIES 512 2,375 500 2,000 401-52780 MISC.-MATERIALS & SUPPLIES 1,432 3,000 1,500 2,000

*MATERIALS & SUPPLIES 12,306 31,775 12,000 23,020 401-53200 UTILITIES 20,425 28,500 21,000 25,000 401-53540 MAINTENANCE-BLDG. & GROUNDS 30,080 35,000 35,000 34,480 401-53570 ADVERTISING/MARKETING 5,004 10,000 10,000 10,000 401-53600 POSTAGE - 200 - 200 050-53680 PROFESSIONAL FEES 0 - - - 401-53680 PROFESSIONAL FEES 7,752 12,000 - 12,000 401-53700 EQUIPMENT RENTAL 3,221 4,000 4,000 4,000 401-53760 TRAVEL 239 3,000 3,128 5,000 401-53780 PUBLICATIONS & LEGALS 10,350 15,000 12,000 15,000 401-53800 DUES & MEMBERSHIPS 581 968 968 1,263

*CONTRACTUAL SERVICES 77,652 108,668 86,096 106,943 401-55010 LAND & BUILDING IMPROVEMENTS - 121,481 122,000 14,000

*CAPITAL OUTLAY - 121,481 122,000 14,000







T.C. HISTORICAL PRESERVATION CORP. - 808

EXPENSES-SUPPLEMENTAL REQUESTS DETAIL


CAPITAL OUTLAY:808-401-55010 "ON DEMAND" DOOR OPENERS FOR MUSEUM FRONT DOORS 4,000$ 808-401-55010 SHELVING AND CABINETS FOR MUSEUM STORAGE 10,000


TOTAL SUPPLEMENTAL REQUESTS-T. C.. HISTORICAL PRESERVATION CORP. 14,000$




APPENDIX


Budget Public Hearing Fiscal Year 2019-2020


General Fund Revenues & Expenditures Revenues Proposed General Property Taxes $24,099,145 Other Taxes & Assessments 23,400,000 Licenses & Permits 897,500 Intergovernmental Revenue 148,500 Charges for Services 6,653,750 Fines & Forfeitures 2,000,000 Other Revenues 2,062,200 Other Sources 30,000 Total Revenues $59,291,095 City of Texas City, Texas 198 FY 2019-20 Adopted Budget

Expenditures Proposed Administration $ 4,246,765 Legal 208,899 Purchasing 83,125 Planning 620,561 Information Technology 1,067,116 Police 13,752,004 Fire 9,911,200 Inspection 581,756 Municipal Court 953,182 Emergency Management 477,999 City of Texas City, Texas 199 FY 2019-20 Adopted Budget

Expenditures (cont’d.) Proposed Public Works $ 8,621,866 Sanitation 5,268,143 Rainwater Pump Station 1,272,290 Recreation & Tourism 7,739,218 Library 1,479,342 Bayou Golf Course 1,643,283 Animal Control 491,797 $58,418,546 Valero Tax Refund 762,048 Transfer to STEP Grant Fund 23,428 Total Expenditures $59,204,022 Excess Revenues over/(under) Expenditures $87,073 City of Texas City, Texas 200 FY 2019-20 Adopted Budget

Hotel/Motel Occupancy Tax Fund Supplemental Requests Included in Contractual Charges Proposed City wide Christmas decor. $ 31,554 Replace Nessler Ctr. chairs 40,000 Upgrade Nessler lobby furniture 6,000 $ 77,554 Capital Outlay Convention/Nessler restrooms $ 300,000 Covered canopy & tables 112,500 Soccer field irrigation-2 fields 39,000

$ 451,500


Texas City Dike Fund Supplemental Requests Capital Outlay Proposed Improv. Skyline Bird Trail Park $ 99,750 Bay St. shared use path project 256,346

$ 356,096


Utility Fund (Water & Sewer) Equipment & Vehicle Requests Department Proposed Water Distribution Replace 2006 Chevy 3500 $ 93,000 Sewer Replace 2009 Ford F550 $147,000 Replace Ford F250 svc body trk 44,000 $ 191,000 City of Texas City, Texas 203 FY 2019-20 Adopted Budget

Utility Fund (Water & Sewer) Equipment & Vehicle Requests Department Proposed Wastewater Treatment Replace John Deere mower $ 9,200 2019 Kawasaki Mule 15,000 $ 24,200 Total $ 308,200 City of Texas City, Texas 204 FY 2019-20 Adopted Budget

Utility Fund (Water & Sewer) Capital Project Requests Department Proposed Water Distribution Waterline Rehab Phase 16 $ 400,000 Waterline Rehab Phase 17 1,300,000 Meter Replacement Phase 2 1,340,920 $3,040,920 Sewer Sewer line Rehab Phase 18 $ 600,000 Sewer line Rehab Phase 19 1,000,000 SSO Program 275,000 Sewer line from NE to WWTP 2,350,000 $ 4,225,000 City of Texas City, Texas 205 FY 2019-20 Adopted Budget

Utility Fund (Water & Sewer) Capital Project Requests Department Proposed Wastewater Treatment Grit chambers repair & coating $160,000 Handrails in reactor basins 78,000 $238,000 Lift Stations Provide SCADA to 17 stations $ 165,000 Lift Station #12 rehab 470,400 $ 635,400 Total $8,139,320 Grand Total $8,447,520 City of Texas City, Texas 206 FY 2019-20 Adopted Budget

Capital Equipment Replacement Fund Department Requests Proposed Information Technology $ 16,800 Police 600,100 Fire 85,000 Public Works 798,000 Sanitation 360,000 Bayou Golf Course 91,714 Recreation & Tourism 355,669 Grand Total $ 2,307,283 City of Texas City, Texas 207 FY 2019-20 Adopted Budget

ANNUAL PROPOSED BUDGET OCT. 1, 2019 – SEPT. 30, 2020


General Fund $59,204,023

57%

Special Revenue Funds $4,006,641

4%

Debt Service Fund $4,880,440

5%

Construction Funds $950,000

1%

Utilities Fund $17,558,511

17%

Internal Service Funds $8,975,000

9%

Fiduciary Funds $2,734,246

2%

Corporations $5,376,045

5% Expenditures

Budget by Fund Type

FY 2019-2020




41%

Other Taxes & Assessments $23,400,000

39%

Licenses & Permits $897,500

2%

Intergov. Revenues $148,500

0%

Charges for Services

$6,653,750 11%

Fines & Forfeits $2,000,000

3%

Other Revenues $2,062,200

4% Other Sources 0% General Fund

Revenue by Type FY 2019-2020



General Government $5,841,467

10%

Public Safety $25,606,141

43%

Public Works $13,972,099

24%

Culture & Recreation

$10,234,373 17%

Animal Control $491,797

1%


4%

Property Tax Refund $762,048

1% Transfers $23,428 0%

General Fund Expenditures by Function

FY 2019-2020 Grand Total: $59,204,023



57%


4%


5%


1%


17%


9%


2%


5% Expenditures

Budget by Fund Type

FY 2019-2020



Hotel/Motel Occupancy Tax Fund Supplemental Requests Included in Contractual Charges Proposed City wide Christmas decor. $ 31,554 Replace Nessler Ctr. chairs 40,000 Upgrade Nessler lobby furniture 6,000 $ 77,554 Capital Outlay Convention/Nessler restrooms $ 300,000 Covered canopy & tables 112,500 Soccer field irrigation-2 fields 39,000

$ 451,500


Texas City Dike Fund Supplemental Requests Capital Outlay Proposed Improv. Skyline Bird Trail Park $ 99,750 Bay St. shared use path project 256,346

$ 356,096



57%


4%


5%


1%


17%


9%


2%


5% Expenditures

Budget by Fund Type

FY 2019-2020



Utility Fund (Water & Sewer) Equipment & Vehicle Requests Department Proposed Water Distribution Replace 2006 Chevy 3500 $ 93,000 Sewer Replace 2009 Ford F550 $147,000 Replace Ford F250 svc body trk 44,000 $ 191,000 City of Texas City, Texas 217 FY 2019-20 Adopted Budget

Utility Fund (Water & Sewer) Equipment & Vehicle Requests Department Proposed Wastewater Treatment Replace John Deere mower $ 9,200 2019 Kawasaki Mule 15,000 $ 24,200 Total $ 308,200 City of Texas City, Texas 218 FY 2019-20 Adopted Budget

Utility Fund (Water & Sewer) Capital Project Requests Department Proposed Water Distribution Waterline Rehab Phase 16 $ 400,000 Waterline Rehab Phase 17 1,300,000 Meter Replacement Phase 2 1,340,920 $3,040,920 Sewer Sewer line Rehab Phase 18 $ 600,000 Sewer line Rehab Phase 19 1,000,000 SSO Program 275,000 Sewer line from NE to WWTP 2,350,000 $ 4,225,000 City of Texas City, Texas 219 FY 2019-20 Adopted Budget

Utility Fund (Water & Sewer) Capital Project Requests Department Proposed Wastewater Treatment Grit chambers repair & coating $160,000 Handrails in reactor basins 78,000 $238,000 Lift Stations Provide SCADA to 17 stations $ 165,000 Lift Station #12 rehab 470,400 $ 635,400 Total $8,139,320 Grand Total $8,447,520 City of Texas City, Texas 220 FY 2019-20 Adopted Budget


57%


4%


5%


1%


17%


9%


2%


5% Expenditures

Budget by Fund Type

FY 2019-2020



Capital Equipment Replacement Fund Department Requests Proposed Information Technology $ 16,800 Police 600,100 Fire 85,000 Public Works 798,000 Sanitation 360,000 Bayou Golf Course 91,714 Recreation & Tourism 355,669 Grand Total $ 2,307,283 City of Texas City, Texas 222 FY 2019-20 Adopted Budget

Property Tax For Tax Year 2019


In early July, the City provides to the County Tax Office: • expected year-end fund balances • amount paid to the tax increment zone • debt service information • sales tax revenue information

In mid to late July, the Galveston Central Appraisal District issues:

• certified appraisal review board (ARB) approved totals • under ARB review totals to the taxing entities.

As soon as possible thereafter, the County Tax Office calculates the effective tax rate and the rollback tax rate.


The effective tax rate is the total tax rate needed to raise the same amount of property tax revenue for the city from the same properties in both the 2018 tax year and the 2019 tax year.


EFFECTIVE TAX RATE CALCULATION: Adjusted 2018 tax levy (per GCTO): $26,359,816 2019 Certified Values: $5,450,660,679 Less: Tax increment financing -$237,302,549 Plus: 85% under ARB review values +$68,436,664 Less: Tax ceilings (65 or older or disabled) -$283,995,031 2019 Total Taxable Value $4,997,799,763 Less: 2019 values of prop. in territory annexed after 1/1/18 -$9,578,770 Less: 2019 values of new improvements -$109,217,449 2019 Adjusted Taxable Value $4,879,003,544 2019 Effective Tax Rate: $26,359,816 / $4,879,003,544 X $100 = $0.540270 per $100 City of Texas City, Texas 226 FY 2019-20 Adopted Budget

The rollback tax rate is the highest tax rate that the city may adopt before voters are entitled to petition for an election to limit the rate that may be approved to the rollback rate. This rate is split into 2 separates rates: Maintenance & Operations (M&O) rate-rate to raise same amount levied in prior yr +8% Debt rate-rate necessary to pay City’s debt payments in the coming year


ROLLBACK TAX RATE CALCULATION: Adjusted M&O Taxes (per GCTO): $28,194,696 2019 Adjusted Taxable Value: $4,879,003,544 2019 Effective M&O Rate: $28,194,696 / $4,879,003,544 X $100 = $0.577878 per $100 2019 Rollback M&O Rate: $0.577878 x 1.08 = $0.624108 per $100 Adjusted 2019 Debt: $4,143,420 (net of TCEDC contr. and adjusted for collections) 2019 Debt Tax Rate: $4,143,420 / $4,997,799,763 (total taxable value) X $100 = $0.082904 per $100 City of Texas City, Texas 228 FY 2019-20 Adopted Budget

ROLLBACK TAX RATE CALCULATION (cont’d.): Total 2019 Rollback Rate: 2019 Rollback M&O Rate: $0.624108 per $100 2019 Debt Tax Rate: $0.082904 per $100 $0.707012 per $100 Sales Tax Adj.: $6,212,228 / $4,997,799,763 X $100 = $0.124300 per $100 2019 Rollback Tax Rate (adjusted for sales tax): $0.707012 - $0.124300 = $0.582712 per $100


EFFECTIVE TAX RATE: $0.540270 per $100 of property value M&O rate: $0.457366 Debt (I&S) rate: $0.082904 ROLLBACK TAX RATE: $0.582712 per $100 of property value Management is recommending a proposed tax rate EQUAL to the effective tax rate.


TAX LEVY CALCULATION: 2019 Certified Values: $5,450,660,679 Less: Tax increment financing values -$237,302,549 Plus: 100% under ARB review values +$80,513,722 Less: Tax ceilings (65 or older or disabled) -$283,995,031 2019 Total Taxable Value $5,009,876,821 TAX LEVY W/ EFFECTIVE RATE: $0.54027 X $5,009,876,821/100 = $27,066,862 Plus: ceiling taxes 994,858

$28,061,720 M&O = $23,755,672 I&S = $4,306,048


Property Tax Rate Adoption For Tax Year 2019


TAX LEVY CALCULATION: 2019 Certified Values: $5,450,660,679 Less: Tax increment financing values -$237,302,549 Plus: 100% under ARB review values +$80,513,722 Less: Tax ceilings (65 or older or disabled) -$283,995,031 2019 Total Taxable Value $5,009,876,821 TAX LEVY W/ PROPOSED RATE: $0.54 X $5,009,876,821/100 = $ 27,053,335 Plus: ceiling taxes 994,858

$28,048,193 M&O = $23,742,145 I&S = $4,306,048


GLOSSARY

A Ad Valorem Tax – A tax based on the value of property. Appropriation – A legal authorization granted by the Commission to make or incur expenditures/expenses for specific purposes.

B Budget – A plan, approved by the Commission, of financial operation embodying an estimate of proposed expenditures/expenses for the fiscal year and the proposed means of funding these expenditure/expense estimates.

C Capital Expenditure/Expense – An expenditure/expense that results in the acquisition or addition of a fixed asset or the improvement to an existing fixed asset. Major capital expenditures/expenses are more than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Minor capital expenditures/expenses are more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three years or more. Certificate of Obligation (CO) – Long-term debt that is authorized by City Commission and does not require prior voter approval. Comprehensive Annual Financial Report (CAFR) – The published results of the City’s annual audit. Chart of Accounts – A chart detailing the system of the general ledger accounts of the City. City Commission – The current elected officials of the City as set forth in the City Charter. Capital Outlay – A disbursement of money which results in the acquisition or addition to fixed assets. Current Expense – An obligation as a result of an incurred expenditure/expense due for payment within a twelve (12) month period. Current Revenue – The revenues or resources of a City convertible to cash within a twelve (12) month period.

D

Debt Service – The annual amount of money necessary to pay the interest and


principal (or sinking fund contribution) on outstanding debt. Department – Separate branch of operation in the organization structure. Division – Unit of a department.

E Emergency – An unexpected occurrence, such as damaging weather conditions that require the unplanned use of City funds. Encumbrance – Obligation to expend appropriated monies as a result of a processed purchase order or a contract for purchases legally entered on behalf of the City. Enterprise Funds – Funds that are used to represent the economic results of activities that are maintained similar to those of private business, where revenues are recorded when earned and expenses are recorded as resources are used. Equity – See Fund Balance. Expenditure/Expense – Decrease in net financial resources for the purpose of acquiring goods or services. The General Fund recognizes expenditures and the Proprietary Funds recognize expenses.

F Fiscal Year – Twelve (12) month budget period, generally extending from October 1st through the following September 30th. Fixed Assets – Assets of a long-term nature which are intended to continue to be held or used, such as land, building and improvements other than buildings, machinery and equipment. FTE – Full Time Equivalent. – A position that is equivalent to a full-time 40 hour work week. This is the method by which temporary/seasonal and part-time workers are accounted for. Fund – An independent fiscal and accounting equity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives. Fund Balance (Equity) – The excess of fund assets over liabilities. Accumulated balances are the result of continual excess of revenues over expenditures/expenses. A negative fund balance is a deficit balance.


G GAAP – See Generally Accepted Accounting Principles. General & Administrative Costs – Costs associated with the administration of City services. General Fund – The City fund used to account for all financial resources and expenditures of the City except those required to be accounted for in another fund. Generally Accepted Accounting Principles (GAAP) – Uniform minimum standards of and guidelines to financial accounting and reporting as set forth by the Governmental Accounting Standards Board. General Obligation Bonds – Bonds for whose payment the full faith and credit of the City has been pledged. GFOA – Government Finance Officers Association of the United States and Canada. Governmental Accounting Standards Board (GASB) – The authoritative accounting and financial reporting standard-setting body of government agencies. Governmental Funds – Funds that are maintained on a modified accrual basis with an emphasis on when cash is expended or obligated and revenues are recorded when measurable and available.

I Internal Service Funds – Generally accounted for similar to Enterprise Funds. These funds are used to account for enterprise type activities for the benefit of city departments, such as self insurance and general fund activities. Investments – Securities held for the production of income, generally in the form of interest.

L Line Item Budget – The presentation of the City’s adopted budget in a format presenting each Department’s approved expenditure/expense by specific account. Long-Term Debt – Obligation of the City with a remaining maturity term on more than one (1) year.

M Mayor – The individual elected by the registered voters of the City who is responsible for the administration of City affairs.


Mission Statement – Purpose of the organization; why the organization exists and whom it benefits. Modified Accrual Basis – The basis of accounting in which revenues are recognized when they become measurable and available to finance expenditures of the current period. Expenditures are recognized when the goods or services are received.

N Net Working Capital – Current Assets less Current Liabilities in an Enterprise Fund or Internal Service Fund. Non-Recurring Revenues – Resources recognized by the City that are unique and occur only one time or without pattern.

O Official Budget – The budget as adopted by City Commission. Operating Budget – A plan approved by the Commission, of financial operations embodying and estimate of proposed expenditures/expenses for the fiscal year and the proposed means of financing them.

P Proprietary Funds – See Utility Funds.

R

Reserves – An account used to designate a portion of the fund balance (equity) as legally segregated for a specific future purpose. Retained Earnings – The equity account reflecting the accumulated earnings in the Utility Funds. Revenues (Resources) – An increase in assets due to the performance of a service or the sale of goods. In the General Fund, revenues are recognized when earned, measurable, and reasonably assured to be received within 60 days. Risk – The liability, either realized or potential, related to the City’s daily operations.

S Service Level – The current outcomes and services provided to citizens and customers by the City as approved in the annual budget. Service Level Adjustments (SLA) – Request for additional resources requiring a decision by management and Commission and justified on the basis of adding to or


reducing services and/or performance improvements. Sinking Fund – A fund which is accumulated through periodic contributions which must be placed in the sinking fund so that the total contributions plus their compounded earnings will be sufficient to redeem the sinking fund bonds when they mature. Strategy – A policy choice that identifies purposes, policies, programs, actions, decisions, or resource allocations that define what path the City will take to move toward the visions and why that path has been chosen.

T Tax Levy – The total amount of taxes imposed by the City on taxable property, as determined by the Galveston Central Appraisal District (GCAD), within the City’s corporate limits. Transfers – A legally authorized funding transfer between funds in which one fund is responsible for the initial receipt and the other fund is responsible for the actual disbursement.

U User-Based Fee/Charge – A monetary fee or charge placed upon the user of services of the City. Utility Funds – The funds used to account for the operations of the City’s water and sanitary sewer activities. Undesignated Fund Balance – The portion of the fund balance that is unencumbered from any obligation of the City. Utility Revenue Bond – Debt issued by the City and approved by the Commission for which payment is secured by pledged utility revenue.


annual adopted budget october 1, 2019 —september 30, … budget... · 2019. 12. 3. · municipal...

Documents