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Fy 2018-2019 Budget ADOPTED FY 2018-2019 BUDGET ADOPTED BY CITY COUNCIL ORDINANCE NO. 031548 ON SEPTEMBER 18, 2018 CITY OF CORPUS CHRISTI INTERIM CITY MANAGER SAMUEL KEITH SELMAN CITY OF CORPUS CHRISTI, TEXAS ANNUAL OPERATING BUDGET FOR FISCAL YEAR 2018-2019 This budget will raise more total property taxes than last year’s budget by $7,680,380 (General Fund $4,304,431, Debt Service Fund $(484,193), Residential Street Reconstruction Fund $3,860,142), or 6.8%, and of that amount an estimated $2,127,240 is tax revenue to be raised from new property added to the tax roll this year. City Council Record Vote The members of the governing body voted on the adoption of the budget as follows: FOR: 9 - Mayor Joe McComb, District 1 Council Member Everett Roy, District 2 Council Member Ben Molina, District 3 Council Member Lucy Rubio, District 4 Council Member Greg Smith, District 5 Council Member Rudy Garza Jr., At Large Council Member Michael T. Hunter, At large Council Member Paulette M. Guajardo, At Large Council Member Debbie Lindsey-Opel AGAINST: 0 PRESENT & not voting:N/A ABSENT: 0 Adopted Adopted Tax Rate FY 2018-19 FY 2017-18 Property Tax Rate 0.626264 0.606264 Effective Rate 0.587321 0.587958 Effective M&O Tax Rate 0.359160 0.359940 Rollback Tax Rate 0.607350 0.618193 Debt Rate 0.219458 0.229458 The total amount of municipal debt obligation secured by property taxes for the City of Corpus Christi is $479,495,000. I The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Budget Presentation to City of Corpus Christi for its annual budget for the fiscal year beginning October 1, 2017. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we will submit it to GFOA to determine its eligibility for another award. III Samuel Keith Selman Interim City Manager Office of Management & Budget Sylvia Carrillo, CPM Assistant City Manager Eddie Houlihan Director of Management and Budget Christine Garza, D.B.A. Budget Manager Belinda Balderas Grayson Meyer Budget Analyst II Budget Analyst II Kamil Taras Manuela Camarillo Budget Analyst II Budget Analyst II Saundra Thaxton Stephen Klepper Assistant Director of Strategic Management Strategic Management Manager This document was prepared by the City of Corpus Christi, Texas, Office of Management and Budget. For additional information please contact: Office of Management and Budget Post Office Box 9277 Corpus Christi, Texas 78469-9277 (361) 826-3660 V 2018-2019 City of Corpus Christi, Texas, City Council Joe McComb Mayor Everett Roy Council Member Ben Molina Council Member Greg Smith Council Member Lucy Rubio Council Member Rudy Garza Council Member Debbie Lindsey-Opel Michael Hunter Paulette M. Guajardo Council Member Council Member Council Member At Large At Large At Large VII Mission Statement The mission of the City of Corpus Christi, Texas is to deliver municipal services which meet the vital health, safety, and general welfare needs of the residents and which sustain and improve their quality of life. As we work to achieve this mission, we will employ fiscal discipline, continuous improvement, first-rate customer services, and straight forward communications. In this work, we will tolerate no mediocrity. IX City of Corpus Christi, Texas Obligation to the Future Table of Contents Reader's Guide Budget Guide 21 Financial Structure 24 Budget Calendar 25 About the City 29 Manager's Message City Manager's Message 43 Executive Summary 46 Fee Increases 58 Fund Structure 64 Organization Chart 69 Strategic Plan 70 City Council Priorities 74 Fiscal Policies 78 Budget Summaries Schedule of Adjustments 91 Summary of Revenues by Fund 92 Summary of Expenditures by Fund 96 Consolidated Summary 100 Projected Fund Balances 102 Summary of Full-Time Equivalents (FTE) 106 General Fund General Fund Summary 113 General Fund 114 Animal Control 125 Assistant City Managers 127 City Auditor 128 City Council 129 City Manager 130 City Secretary 131 Code Enforcement 132 Communication 134 Comprehensive Planning 135 Finance 136 Fire 137 Health District 139 Housing & Community Development 141 Human Resources 142 Intergovernmental Relations 143 Table of Contents Legal 144 Library 145 Municipal Court 147 Office of Management & Budget 149 Office of the Mayor 150 Parks & Recreation 151 Police 153 Solid Waste 155 Enterprise Funds Enterprise Funds Summary 159 Water Fund 160 Backflow Prevention Fund 166 Drought Surcharge Exemption Fund 168 Raw Water Supply Development Fund 170 Choke Canyon Fund 172 Gas Fund 175 Wastewater Fund 179 Storm Water Fund 184 Airport Funds 188 Golf Funds 197 Marina Fund 203 Internal Service Funds Internal Service Funds Summary 209 Stores Fund 210 Asset Management - Fleet Fund 213 Asset Management - Facilities Fund 216 Information Technology Fund 219 Engineering Fund 222 Employee Health Benefits Funds 225 Risk Management Funds 236 Special Revenue Funds Special Revenue Funds Summary 245 HOT Fund 246 Public, Education & Government Fund 248 State HOT Fund 250 Municipal Court Funds 253 Parking Improvement Fund 262 Street Fund 266 Residential Street Reconstruction Fund 269 Table of Contents Redlight Photo Enforcement Fund 271 Medicaid 1115 Waiver Fund 273 Reinvestment Zones 2 Funds 275 Reinvestment Zones 3 Funds 277 Seawall Fund 279 Arena Fund 281 Business and Job Development Fund 283 Type B Fund 285 Development Service Fund 287 Visitors Facilities Fund 292 Local Emergency Planning Committee Fund 295 Crime Control and Prevention District Fund 298 Debt Service Funds Debt Service Funds Summary 303 Schedule of Debt Service 304 Combined Cross-Fund Schedule of Debt Service 306 North Padre Island Debt Service 307 Seawall Improvement Debt Service Fund 308 Arena Facility Debt Service Fund 310 Baseball Stadium Debt Service Fund 312 General Obligation Debt Fund 314 Water System Debt Service Fund 320 Wastewater System Debt Service Fund 323 Gas System Debt Service Fund 326 Storm Water System Debt Service Fund 329 Airport 2012A Debt Service Fund 332 Airport 2012B Debt Service Fund 334 Airport GO Debt Service Fund 336 Airport CFC Debt Service Fund 339 Marina Debt Service Fund 341 Capital Improvement Program City Manager's Message - CIP 345 CIP Planning Guide 349 Capital Budget Calendar 350 Short-Range CIP Summary 351 Capital Improvement Projects Summary 355 Table of Contents Grants Schedule of Expenditures of Federal/State Awards 371 CDBG Program 375 ESG Program 378 HOME Program 379 Five Year Proforma General Fund 383 HOT Fund 385 State HOT Fund 387 Street Fund 388 Residential Street Reconstruction Fund 389 Seawall Fund 390 Arena Fund 391 Type B Fund 392 Water Fund 393 Gas Fund 396 Wastewater Fund 398 Storm Water Fund 400 Airport Fund 402 Development Services Fund 404 Marina Fund 406 Stores Fund 407 Asset Management - Fleet Fund 408 Asset Management - Facilities Fund 410 Information Technology Fund 411 Engineering Fund 413 Employee Health Benefits - Fire Fund 414 Employee Health Benefits - Police Fund 415 Employee Health Benefits - Citicare Fund 416 General Liability Fund 417 Workers Compensation Fund 419 Risk Administration Fund 420 Other Employee Benefits Fund 422 Health Benefits Administration Fund 423 Crime Control Fund 425 Additional Information Glossary 428 Acronyms 432 City of Corpus Christi, Texas Obligation to the Future Reader’s Guide to the Budget The Reader’s Guide provides an overview of the City of Corpus Christi’s budget process. The City of Corpus Christi has prepared a budget designed to meet the highest standards of performance in municipal budgeting. The budget presentation format has been modified to improve the document for use as a fiscal policy manual, operations guide, financial plan and communication device. BUDGET PROCESS Proposed Budget Development The Office of Management & Budget (OMB) is responsible for the management, coordination, development and production of the City’s annual operating and capital budgets. In developing budgets, department heads reference their departmental missions and objectives, and maintain the priorities established by the City Council. The department head manages and coordinates all departmental efforts to produce the department budget request. Upon completion, the department reviews the request with their respective Assistant City Manager as appropriate. After completion of this review, the budget is submitted to OMB. OMB performs thorough reviews of the budget requests, meets and discusses specific issues with departmental representatives, performs necessary research and analysis, and finalizes the budget for submittal to the Assistant City manager. The Assistant City manager develops an overall budget plan with support from OMB for presentation and final staff consideration by the City Manager. Below is a summary of the City’s budget procedures and process timeline. The close involvement of department heads in the budget process is essential. Department heads are the best source of information in identifying both service needs and opportunities. In the course of reviewing departmental budget requests, OMB considers the following: • Do performance and service levels justify the budget request? Could the requested funds be utilized elsewhere within the organization? Are all budget requests totally with justification or merit? • Are the spending
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