City of Brownsville Fiscal Year 2015-2016 Budget Adopted September 14, 2015

Fiscal Year 2016 City of Brownsville Fiscal Year 2015-2016 Budget Adopted September 14, 2015

This cover page is required by S.B. 656 (Paxton/Button)

This budget will raise more revenue from property taxes than last year's budget by an amount of $968,399 which is a 2.36 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $871,153.

The members of the governing body voted on the budget as follows:

FOR: Mayor Antonio “Tony” Martinez Commissioner At-Large “B” Rose M. Z. Gowen M.D. Commissioner District 1 Ricardo Longoria, Jr. Commissioner District 2 Jessica Tetreau-Kalifa

AGAINST: None

PRESENT and not voting: None

ABSENT: Commissioner At-Large Cesar De Leon Commissioner District 3 Deborah Portillo Commissioner District 4 John Villarreal

Property Tax Rate Comparison

2015-2016 2014-2015 Property Tax Rate: $0.700613/100 $0.700613/100 Effective Tax Rate: $0.699603/100 $0.698701/100 Effective Maintenance & Operations Tax Rate: $0.451900/100 $0.457832/100 Rollback Tax Rate: $0.754592/100 $0.755255/100 Debt Rate: $0.247703/100 $0.240869/100

Total debt obligation for the City of Brownsville secured by property taxes: $139,929,405.

ANNUAL BUDGET CITY OF BROWNSVILLE, TEXAS

FISCAL YEAR 2016 OCTOBER 1, 2015 THROUGH SEPTEMBER 30, 2016

Adopted by City Commission on September 14, 2015 The Brownsville City Commission is comprised of seven members made up of the Mayor and six City Commissioners.

Tony Martinez Mayor Re-Elected: 6/13/2015 Sworn In: 7/01/2015 Term Expires: 5/2019

César de León Rose M. Z. Gowen City Commissioner Commissioner At-Large "A" At-Large "B" Elected: 5/2015 Re-Elected: 5/2015 Sworn In: 5/20/2015 Sworn In: 5/21/2013 Term Expires: 5/2019 Term Expires:5/2017

Ricardo Longoria, Jr. Jessica Tetreau-Kalifa Commissioner Commissioner District 1 District 2 Re-Elected 6/13/2015 Re-Elected: 5/2015 Sworn In: 7/01/15 Sworn In: 5/20/15 Term Expires: 5/2019 Term Expires: 5/2019

Deborah Portillo John Villarreal Commissioner Commissioner District 3 District 4 Re-Elected: 6/2013 Elected: 5/2013 Sworn In: 7/2/2013 Sworn In: 5/21/2013 Term Expires: 5/2017 Term Expires: 5/2017

CITY OF BROWNSVILLE, TEXAS FISCAL YEAR 2016 ANNUAL BUDGET

CITY STAFF

CHARLIE CABLER CITY MANAGER

PEDRO (PETE) GONZALEZ DEPUTY CITY MANAGER

RUTH OSUNA ASSISTANT CITY MANAGER

STEPHANIE REYES ASSISTANT CITY MANAGER

LUPE GRANADO, III FINANCE DIRECTOR

JORGE SANTILLAN ASSISTANT FINANCE DIRECTOR

MICHAEL L. LOPEZ CITY SECRETARY

ADOPTED BY CITY COMMISSION ON SEPTEMBER 14, 2015

TABLE OF CONTENTS

Section I-Introductory Section

Finance Director’s Budget Message & Summary 1 Strategic Goals 9 Community Profile 18 Long Term Financial Planning Overview 23 A Brief History 24 Location Map 25 Mission Statement 26 Organizational Chart 27 Fund Structure 28 Budget Process & Calendar 31 Resolution Adopting the Budget 36 Ordinance Adopting the Tax Rate & Levying Ad Valorem Taxes 37

Section II-Combined Financial Section

Combined Statements of Revenues, Expenditures & Changes in Fund Balance/Net Position for All Funds 42 Pie Chart-Combined Statement of Revenues for All Funds & 45 Pie Chart-Combined Statement of Expenditures for All Funds All Funds Revenue Budget Schedule 46 All Funds Expenditure Budget Schedule 47 General and Debt Service Funds-Ad Valorem Tax Distribution FY 2016 48 Authorized Personnel Positions-All Funds-Collect. Bargaining & Reg. Positions 55 Authorized Personnel Positions-All Funds-Chart 57 Authorized Personnel Positions-All Funds Detail 58

Section III-General Fund

Statement of Revenues Expenditures and Changes in Fund Balance 80 Pie Charts-General Fund Revenues, Expenditures & Cash Transfers 83 Major Sources of Revenue 84 Comparison of Year end Fund Balance with Budget & Actual 85 General Fund Revenues 86 Expenditures by Functions Budget Units-Summary Report 94 Revenue & Expenditure Budget Amendments 100 Percentage Distribution of Expenditure Categories for FY 2015 102 Percentage Distribution of Expenditure Categories for FY 2016 103 Comparison of Expenditure Categories Between FY 2015 & 2016 104 Expenditures by Category & Personnel Cost Comparison-Pie Chart 105 Full-Time Authorized Personnel Positions 106 Department Information: City Commission 107 Legal 111 City Manager 113 Internal Auditor 116

I TABLE OF CONTENTS

Grants Management 119 Municipal Court 122 Finance 125 Purchasing 128 Human Resources 131 Management Information Systems 135 City Secretary 138 Emergency Management 141 Police 144 Fire/EMS 150 Library/Public Information Services 155 Parks & Recreation 160 Traffic 169 Public Health 172 Planning 183 Metropolitan Planning Organization 187 Building Inspections 189 Engineering 192 Public Works 195

Section IV-Special Revenue Funds

Convention & Tourism Fund 207 Statement of Revenues, Expenditures & Changes in Fund Balance 208 Department Information, Events Center 210

Community Development Fund 213 Statement of Revenues, Expenditures & Changes in Fund Balance 214 Estimated Revenues & Expenditures 215 Department Information, Comm. Dev. Program 217

Landfill Tipping Fee Increase Fund 221 Statement of Revenues, Expenditures and Changes in Fund Balance 222 Department Information, Landfill Tipping Fee 225

Section V-Construction Funds

Department Information, 2012 C.O., Streets & Drainage 231

Section VI-Debt Service Funds

General Non-Bonded Debt Service Fund 233 Fund Balance Summary 234 GBIC Note Payable Amortization Schedule 236 1355 E. Madison Amortization Schedule 237 Caterpillar Financial Amortization Schedule 238

General Debt Service Fund 239

II TABLE OF CONTENTS

Fund Balance Summary 240 Interest Earnings 243 Summary of Debt Service Requirements for Fiscal Year 2016 245 Brownsville Navigation Dist. Note Amortization Schedule 246 Summary of Debt Service Requirements All Series 247 Analysis of Property Tax & Self-Supported Debt 248 Amortization Schedules 250 Debt Capacity-Last Ten Fiscal Years 276

Section VII-Enterprise Funds

Airport and Business-Industrial Parks Fund 281 Revenues & Expenses 282 Department Information, Airport 285

Bridge Fund 289 Revenues, Expenses & Net Position Summary 290

Motor Vehicle Parking System Fund 293 Revenues, Expenses & Net Position Summary 294 Department Information, Motor Vehicle Parking System 297

Public Transit Fund 301 Analysis of Federal, State and Local Share Contributions for Operations 302 Department Information , Public Transit 304

Brownsville Golf Center Fund 309 Revenues, Expenses & Change in Net Position 310 Department Information, Brownsville Golf Center 314

Section VIII-Capital Information

Capital Projects 319

Section IX-Supplemental Information Ad Valorem Tax Information 323 Credit Ratings 325 Operations/Accounting Structure 326 Financial Polices 328 Property Values and Building Permits from 2000-2015 334 Cash Transfers & Utility Services from BPUB since 1990 335 Fund Balances of Governmental Funds FY 2005-2014 336 Demographic Statistics FY 2005-2014 337 Principal Employers FY 2005-2014 338 Principal Property Tax Payers FY 2005-2014 341

Changes in Fund Balances, Governmental Funds FY 2005-2014 344 Operating Indicators by Function/Program FY 2005-2014 345

III TABLE OF CONTENTS

Capital Asset Statistics by Function/Program FY 2005-2014 346 Glossary of Terms 347

September 30, 2015

The Honorable Mayor Antonio (Tony) Martinez The Honorable City Commissioner at Large “A” Cesar De Leon The Honorable City Commissioner at Large “B” Rose M.Z. Gowen, MD The Honorable City Commissioner District 1 Ricardo Longoria, Jr. The Honorable City Commissioner District 2 Jessica Tetreau The Honorable City Commissioner District 3 Deborah Portillo The Honorable City Commissioner District 4 John Villarreal

Honorable Mayor & City Commissioners:

We are pleased to present the adopted annual operating budget for the City of Brownsville for fiscal year 2016. This budget was approved in accordance with the City Charter and budgetary laws of the state of Texas.

Budget Highlights

Revenues  Sales Tax revenue adopted with a 2% increase from prior year.  Property Tax revenue adopted with a 2.36% increase from prior year in the General Fund and Debt Service Fund.  The adopted property tax rate remains the same at $.700613 per $100 valuation.

Expenditures  City’s employee retirement contribution rate was lowered by 3.34% from prior year.  No cost-of-living increases were given.  Nine new positions were added at a total cost of $327,122 in the General Fund.

General Fund

The General Fund budget consists of $98,812,938 in revenues/transfers and $98,812,938 in expenditures/transfers. The budget is being balanced with the property tax rate of $.700613 per $100 valuation or with the same property tax rate as fiscal year 2015. The revenue/transfer account includes a cash transfer of $2,000,000 from the Veterans Bridge Fund. The projected unassigned fund balance at the end of fiscal year 2015 is $10,017,157 or approximately 10.14% of budget expenditures. Our

target or our fund balance policy states that at the minimum the City should maintain at least 15% of unassigned funds in reserves based on its expenditures. Please note that the 10.14% is based with an anticipated unassigned fund balance of $10,017,157 at the end of fiscal year 2015. Historically, the General Fund has always ended the fiscal year with a higher fund balance because actual expenditures have never exceeded budget expenditures. The estimated ending fund balance is listed on page 82.

This budget reflects a sales tax revenue increase of $548,202 or 2% over the sales tax budget of fiscal year 2015. Through August 2015, sales taxes have increased $1,094,987 or 4.52% over the same period as fiscal year 2014. Sales taxes began to improve during fiscal year 2011 after two years of declines during fiscal years 2009 and 2010.

The adopted fiscal year 2016 ad valorem tax levy was calculated by applying the 2015 fiscal year property tax rate of $.700613 per $100 valuation, and not the effective tax rate of $.699603 per $100 valuation; the percentage increase is .14% The ad valorem tax rate distribution between the General Fund and Debt Service Fund are listed on pages 48 through 53.

Below is a schedule comparing the budget revenues between fiscal year 2015 and 2016:

Amended Adopted Over FY 2015 FY 2016 (Under) Budget Budget FY 2015 Revenues: Property Taxes $ 26,671,428 $ 26,982,820 $ 311,392 Sales Taxes 27,410,120 27,958,322 548,202 Non‐Property Taxes 325,000 380,000 55,000 Fines & Forfeitures 3,410,831 3,117,778 (293,053) Licenses & Permits 1,996,225 2,030,450 34,225 Fees & Services 19,145,656 19,994,004 848,348 Intergovernmental 3,428,093 1,562,483 (1,865,610) Interest Income 55,000 58,000 3,000 Contributions & Miscellaneous 3,573,984 2,405,731 (1,168,253) Utility Services From BPUB 4,523,350 4,523,350 ‐ BPUB Cash Transfer to General Fund 7,122,082 7,600,000 477,918 Total Revenues 97,661,769 96,612,938 (1,048,831)

Inter‐fund Transfers: Transfers From Veteran's Bridge Fund 2,245,000 2,200,000 (45,000) Total Inter‐fund Transfers 2,245,000 2,200,000 (45,000)

Total Revenues Plus Inter‐fund Transfers $ 99,906,769 $ 98,812,938 $ (1,093,831)

Budget revenues plus interfund transfers for fiscal year 2016 are $ 1,093,831 below those of fiscal year 2015. Intergovernmental or state/federal grant revenues are normally awarded, along with corresponding expenditures, after the start or during the middle of the fiscal year, and as result, only known intergovernmental revenues and expenditures are being included in the adopted fiscal year 2016 budget, which result in a $1,865,610 decrease from the previous fiscal year. The annual transfer from the Veteran’s Bridge Fund was decreased by $45,000 from prior year.

The schedule below compares the budget expenditures between fiscal year 2015 and 2016.

Amended Adopted Over FY 2015 FY 2016 (Under) Budget Budget FY 2015 Expenditures: General Government $ 17,138,417 $ 15,810,894 $ (1,327,523) Public Safety 58,404,492 56,177,546 (2,226,946) Public Works 9,079,963 8,853,853 (226,110) Sanitation 1,736,955 719,704 (1,017,251) Public Health 1,807,815 1,695,039 (112,776) Culture & Recreation 11,619,544 10,242,629 (1,376,915) Economic Development 45,000 49,000 4,000

Total Expenditures 99,832,186 93,548,665 (6,283,521)

Inter‐fund Transfers: Transfers to Convention & Tourism Fund 326,659 320,000 (6,659) Transfers to Non‐Bonded Debt Service Fund 90,000 93,000 3,000 Transfers to Gen Non Bond Debt Serv Fund 207,437 207,437 ‐ Transfers to Capital Project Fund 313,343 ‐ (313,343) Transfers To Airport Fund 1,512,882 1,643,000 130,118 Transfers To Public Transit Fund 1,775,150 2,692,836 917,686 Transfers to Brownsville Golf Center Fund 311,795 308,000 (3,795) Transfers to Employee Benefit Fund 300,000 ‐ (300,000)

Total Inter‐fund Transfers 4,837,266 5,264,273 427,007

Total Expenditures Plus Inter‐fund Transfers $ 104,669,452 $ 98,812,938 $ (5,856,514)

Total budget expenditures between fiscal year 2015 and 2016 show a decrease of $ 5,856,514 or 5.60%. The budget transfers to other funds increased by $427,007 or 8.83%.

Public safety expenditures, which are included in the next page, decreased in the police budget units by $476,087 and decreased in the fire/EMS budget units by $164,699. These decreases are attributed to a reduction in grant expenditures for Police and a lower contribution rate for retirement benefits.

CITY OF BROWNSVILLE, TEXAS PUBLIC SAFETY EXPENDITURES FOR POLICE AND FIRE/EMS DEPARTMENTS

Amended Adopted Over Dept. Budget Budget (Under) No. Department Name FY 2015 FY 2016 FY 2015

Police Department Budget Units: 302 Southmost Network Center $ 782,755 $ 782,597 $ (158) 306 STATE ‐ Grant City 922,696 922,418 (278) 309A FAST Brownsville 838,348 346,147 (492,201) 310 Police Administration 3,325,527 3,485,468 159,941 311 Police Operations 24,341,077 24,170,075 (171,002) 311S BPD Security 346,442 409,402 62,960 311A BPD Animal Control 414,147 388,048 (26,099) 316 Municipal Jail 531,839 529,885 (1,954) 339 Westside Community Center 928,664 921,368 (7,296)

Total Police Department Budget Units 32,431,495 31,955,408 (476,087)

Fire Department Budget Units: 320 Fire Administration 1,333,999 1,294,293 (39,706) 321 Fire Operations 13,065,541 13,080,715 15,174 321 Fire Operations ‐ Airport Fund 1,348,963 1,351,477 2,514 536 Fire/EMS 5,551,855 5,409,174 (142,681)

Total Fire Department Budget Units 21,300,358 21,135,659 (164,699)

Less Fire Operations‐Airport Fund (1,348,963) (1,351,477) (2,514)

Total General Fund Fire Dept. Exp 19,951,395 19,784,182 (167,213)

Total Police and Fire Budget Units in The General Fund $ 52,382,890 $ 51,739,590 $ (643,300)

No cost-of-living adjustment (COLA) were given to the police and fire & EMS collective bargaining employees nor the non-collective bargaining city employees.

104 full-time and part-time positions totaling $2,650,806 were requested by departments in the General Fund but only nine positions were funded and are included in this budget. For fiscal year 2016 requested capital expenditures and special project costs totaling $20,675,623 and $638,700, respectively are not included in this General Fund budget because of the lack of resources. However, some capital requests and special projects may be included in the capital improvement plan currently being developed and prioritized for funding. The city may issue general obligation bonds or certificates of obligation to finance the cost of some of these expenditures. General obligation bonds require voter approval, but certificates of obligation do not require voter approval. General Fund revenues and expenditures are listed on pages 86 through 99.

Convention & Tourism Fund

Hotel/motel occupancy tax revenues and expenditures are recognized in this fund. This fund shows a projected fund balance of $595,437 at the end of fiscal year 2016. The budget for hotel/motel occupancy taxes for fiscal year 2016 is $1,454,200. Another major revenue account that is recorded in this fund is the $350,000 event center rentals. It also includes a $320,000 cash transfer from the General Fund. This fund will be contributing or funding various non-profit organizations with the following amounts: the Brownsville Convention & Visitors Bureau, $585,000; the Gladys Porter Zoo, $400,000; the Historic Brownsville Museum, $45,000; the Tennis Association, $30,000; the Society for the Performing Arts, $50,000; the Camille Playhouse, $25,000; the Brownsville Historical Association, $140,000; the CAF, $15,000; the Children’s Museum, $48,000; the Brownsville Museum of Fine Arts, $50,000; and the Costumes of the Americas, $22,000. This budget also contains $798,511 in event center expenditures. Revenues and expenditures are listed on pages 208 and 209.

Community Development Fund

All funding is in place; all funding is from federal sources. Revenues and expenditures are listed on pages 214 through 216.

Non-Bonded Debt Service Fund

This fund will have a projected fund balance of approximately $11,820 at end of fiscal year 2016. Revenues and expenditures are listed on pages 234 and 235.

General Bonded Debt Service Fund

The major revenue source in this fund is the property tax. All long-term debt requirements are paid from this fund. This fund will have a projected fund balance $1,387,302 at the end of fiscal year 2016. Revenues and expenditures are listed on pages 240 – 242.

Landfill Tipping Fee Increase Fund

This fund has a projected fund balance for fiscal year 2016 of $334,425. Revenues and expenditures are listed on pages 222 - 224. This budget does not include $6,150,000 in capital outlay requests.

Airport Fund

This budget shows revenues of $2,665,534 and a cash transfer of $1,643,000 from the General Fund. The total expenses are $4,307,734. $111,192,633 in capital expenditures was requested under this fund; this request is not included in this budget. The Airport Fund revenues and expenses are found on pages 282 - 284.

Bridge Fund This fund shows $1,750,000 in net income and $2,000,000 in cash transfers to the General Fund. Revenues and expenses are found on page 294 and 296.

Motor Vehicle Parking System Fund

The budget under this fund shows $635,950 in revenues and $534,854 in expenses. Revenues and expenses for this fund are listed on pages 294 - 296.

Public Transit Fund

This fund shows an operating loss of $4,817,603 (page 302). Please note that all public transit systems in the United States operate at a loss. This is the reason why the federal and state governments provide cash subsidies to transit systems. Some cities receive their local share from a transit sales tax. The City tried to pass a transit tax in the late 80s, but it failed. The City can no longer pursue the transit tax because the City is already collecting the maximum sales tax of 2% allowed by the state. It would require special state legislation and local voter approval to increase the sales tax and dedicate it to transit. The net loss of $4,817,603 is being funded by federal, state and local funds. The Federal Transit Administration’s (FTA) grant for fiscal year 2016 is $1,200,000. The state’s grant is $523,708. The General Fund is contributing $1,932,621 as part of the City’s local share. The General Fund is also contributing $760,215 for the local share of planning and capital grants. The Brownsville Urban System, (BMetro) started construction on a new $6.2 million parking garage at the beginning of fiscal year 2014. About $2 million of this $6.2 million project was funded from local funds with the remaining funds being funded through FTA grant funds. Revenues and expenses are listed on pages 302-303.

Brownsville Golf Center Fund

This fund includes $504,400 in revenues and a General Fund cash subsidy of $308,000. The total expenses are $1,136,445. This negative budget variance will be covered by a positive beginning net position in fund. Revenues and expenses are listed on pages 310 - 313.

Capital Projects

The balance on ongoing capital projects is $22,396,949 (page 319). In addition, during fiscal year 2015, department submitted their capital requests for the next five years and are currently being prioritized for funding. Some of the items submitted for funding include streets, sidewalks, & trails, building improvements, emergency/non-emergency vehicles, and equipment.

Budget Summary

The total revenue and expenditure (expense) operating budget for all funds, excluding inter-fund transfers, is $133,884,372 and $134,728,327 respectively. The total revenues and expenditures (expense) for all funds are listed on pages 42 through 44. This budget does not include some additional personnel requests, capital expenditures or special projects costs. The total additional personnel costs, capital expenditures and special project department requests for all funds were $3,184,132, $149,952,256 and $1,088,700, respectively.

Please note that any fund showing a budget deficit will be subsidized through a cash transfer from the General Fund once it is determined that an actual deficit.

This budget includes property taxes based on a property tax rate of $.700613 per $100 valuation. The effective tax rate for tax year 2015 or fiscal year 2016 is $.699603 per $100 of property valuation. The adopted tax rate is .14% above the effective tax rate. Since the adopted tax rate is above the effective tax rate, we were required to hold two public hearings before the proposed tax rate was adopted. The first and second of these two public hearings were held on August 26th and September 1st, respectively. The 2015 rollback rate for fiscal year 2016 is $.754592 per $100 valuation. If the City adopts a tax rate that exceeds the rollback rate, voters may petition for an election on the tax increase. A successful election limits the City’s current rate to the rollback rate. The property taxes for fiscal year 2016 with a tax rate of $.700613 per $100 valuation were based on a 94% collection ratio; this ratio will generate $26,887,820 for the General Fund and $15,072,711 for the Debt Service Fund.

Even though the estimated fund balance shows 10.14% in unassigned fund balance, historically the City has had fund balances above the projections or above budget numbers constantly. The schedule that follows this page shows the history between the budget fund balance and the actual fund balance at the end of each fiscal year. In each of those years, actual fund balances have exceeded budget fund balances.

CITY OF BROWNSVILLE, TEXAS GENERAL FUND COMPARISON OF YEAR END FUND BALANCE BASED ON BUDGET AND ACTUAL NUMBERS FROM FISCAL YEARS 2003 THROUGH 2014

Actual Actual Over Budget Actual Over (Under) Fiscal Fund Fund (Under) Actual Years Balance Balance Budget Prior Year

2003 5,702,218 10,165,870 4,463,652 2,301,477 2004 8,609,564 12,768,543 4,158,979 2,602,673 2005 7,209,337 15,495,753 8,286,416 2,727,210 2006 11,824,510 18,317,375 6,492,865 2,821,622 2007 10,312,806 17,609,690 7,296,884 (707,685) 2008 12,304,531 18,583,316 6,278,785 973,626 2009 11,468,083 17,031,237 5,563,154 (1,552,079) 2010 12,390,647 15,079,474 2,688,827 (1,951,763) 2011 9,489,129 16,675,070 7,185,941 1,595,596 2012 13,876,703 20,960,313 7,083,610 4,285,243 2013 17,956,140 24,860,310 6,904,170 3,899,997 2014 18,867,503 23,927,136 5,059,633 (933,174)

Note: Beginning with Fy 2011, the four components of fund balance as required by GASB Statement 54 are included. For Fy 2014, the unreserved fund balance was $15,777,397.

7 8

CITY OF BROWNSVILLE

STRATEGIC GOALS

10 11 12 13 14 15 16 17 Community Profile

The City of Brownsville, is the county seat of Cameron County. It is the southernmost city in Texas and the largest city in the lower Rio Grande Valley. In Texas, Brownsville is second only to San Antonio in historical significance. Its location is attractive, since it is the closest to the major tourism and business travel attractions of the area: South Padre Island, Mexico, and the Gladys Porter Zoo, rated as one of the ten best zoos’ in the United States. Brownsville is also one of the top five cities in Texas as a destination location.

The City is located about 17 miles inland from the Gulf of Mexico on the north bank of the Rio Grande River directly across from Matamoros, Mexico, which it joins by three international bridges. The City serves as a trade center for much of the lower Rio Grande Valley. The area of the City is approximately 145 square miles.

According to the U.S. Census Bureau Brownsville’s population for 2000 and 2010 were 139,722 and 175,023, respectively for an increase of 25.27 percent. Brownsville’s population increased approximately 2.5 percent each year since 2000. The City is the sixteenth largest city in the state of Texas. The demographics of Brownsville’s population can be summed up as young and fast growing. The median age is 27 years versus a national average of 36.5 years. 37.1% of all persons in the City are younger than 18 years of age. Only 8.6% are older than 65 years.

The city of Brownsville was named an All-America City by the National Civic League (NCL) on June 15, 2014. The All-America City award recognizes cities that have taken action in making their communities a better place to live. Nine other cities across the United States were also recognized. This was the second time that the city of Brownsville has earned this prestigious award. The city of Brownsville first received this award on June 23, 2001.

Brownsville competed against 25 national finalists at the 65th All-America City Awards in Denver, Colorado. The Brownsville delegation was a collaboration of several government and community organizations including the city of Brownsville, the University of Texas School of Public Health Brownsville Regional Campus, Brownsville Independent School District (BISD), Cameron County, Healthy Communities, United Way, United Brownsville, Brownsville Public Utilities Board, and Brownsville Wellness Coalition among others.

Other cities who were awarded All-America City awards were: Independence, Florida; Brush, Colorado; Montgomery, Alabama; Hampton, Virginia; Chelsea, Massachusetts; San Pablo, California; Cedar Rapids, Iowa; Eau Claire, Wisconsin; and Ft. Lauderdale, Florida.

In September 2014, Space X broke ground at Boca Chica Beach, located about 17 miles east/northeast of Brownsville, to construct a commercial launch site designed for orbital

18 Community Profile missions. The project has three components that include the vertical rocket launch site, the launch command center and the ground tracking station. The time for the construction project will be 18-24 months. The capital investment is about $85 million. Several entities at the local, state and federal level have committed either funds, services, or tax abatements totaling approximately $37.135 million for this project. These committed funds are listed as follow:

Texas Space Port Trust Fund $ 13,000,000 Greater Brownsville Incentives Corp. (GBIC) 5,500,000 University of Texas System 4,600,000 Texas Emerging Technology Fund 4,400,000 Texas Enterprise Fund 2,300,000 * Point Isabel CISD, Chapter 313 1,700,000 Cameron County Tax Abatement 1,600,000 U.S. Economic Development Administration 1,200,000 * Texas Capital Fund 1,000,000

* Texas Enterprise Zone 575,000 McAllen EDC 500,000 Harlingen EDC 400,000 * Skills Workforce Development Fund 360,000 Total $ 37,135,000

* Note Incentive program is pending

The Space X Project will have a positive economic impact in Brownsville and other Rio Grande Valley communities, in employment, tourism, and in higher education. The construction of the three components will generate between 200-250 construction jobs. The GBIC’s $5 million contribution will generate about $51 million in annual salaries. It’s anticipated that about 15,000 annual visitors will visit Brownsville and Cameron County to watch a monthly launch. The first launch to be in 2017 or 2018. In order to develop talent, space companies will seek out internship opportunities with institutions of higher education. The Brownsville Independent School District already has created a curriculum for middle school students called the SPACE STEMS program to identify and prepare students for university astrophysics and in turn for space industry in Brownsville.

Brownsville and the Rio Grande Valley has been featured in every aviation magazine because of Space X. Technical and manufacturing jobs will be created from the private launch facility that is expected to send a Falcon rocket aloft monthly.

19 Community Profile

The City of Brownsville was incorporated on February 7, 1853. A city commission- manager form of government was adopted in January 1, 1916. Policy-making and legislative authority are vested in a governing city commission consisting of a mayor at large, two city commissioners at large and four district city commissioners. City commission members serve four-year staggered terms. The governing city commission is responsible for passing ordinances, adopting the budget, appointing committees, and hiring both the city manager and city attorney. The city manager is responsible for executing the policies and ordinances of the city commission, for overseeing the day-today operations of the City, and for appointing the directors of the various departments.

The City provides the full range of municipal services contemplated by statute or charter. This includes public safety (primarily police and fire), streets, sanitation, health and social services, culture-recreation, public improvements, planning and zoning, tourism, and general administrative services. Other services include public transportation, utilities, airport and business-industrial parks operations (which includes the City’s foreign trade zone).

Factors Affecting Financial Condition

An understanding of the information presented in this document is enhanced when it is reviewed within the context of the City’s local economy. The following information is provided to highlight a broad range of economic forces which support the City’s operations.

Local Economy

The City’s building permits fell below $200 million during fiscal years 2009 2010, 2012, and 2014 or $130,091,733, $179,786,281, $159,927,727, $155,726.946, $162,735,535, respectively. Despite the decline from these previous fiscal years, construction activity increased during fiscal year 2011 with $211,127,577 of building permits being issued. Prior to the 2008 recession or prior to fiscal year 2009, construction activity in Brownsville had been very strong. For example, the City recorded $356,002,479 in building permits during fiscal year 2008 or an increase of $129,096,194 or 56.89% over fiscal year 2007. This was the first time in the City’s history that building permits had exceeded the $300 million dollar mark. Annual building permits for the previous years were $226,906,285 for fiscal year 2007; for fiscal year 2006, $237,088,860; and for fiscal year 2005, $280,887,871; Building permits are expected to remain in the upper $100 million during fiscal year 2015. Building permits through February 2015 or through the fifth month of fiscal year 2015 are above the same period as fiscal year 2014 by 3.65%

Chart A-1 on the following page indicates the building permits issued by the City from fiscal years 2005 through 2014.

20 Community Profile

Chart A-1 Building Perm its Issued From Fiscal Years 2005 Through 2014

$390,000,000

$360,000,000

$330,000,000

$300,000,000

$270,000,000

9 9 $240,000,000

9 $210,000,000 7

$180,000,000 7

$150,000,000 8

$120,000,000 2

$90,000,000 3

$60,000,000 ,

$ $30,000,000 1

$ $0 5 6 7 8 9 0 1 2 3 4 0 0 0 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 2 2 2 2 2 2 2 2 2 2 Chart A-2

Certified Taxable Property Tax Roll for Fiscal Years 2005-2015

$6,500,000,000

$6,000,000,000

$5,500,000,000

$5,000,000,000

$4,500,000,000

$4,000,000,000

8 $3,500,000,000 ,3

$3,000,000,000 6

2 $2,500,000,000 8

9 5

$2,000,000,000 5

$1,500,000,000 $

$1,000,000,000 $

$500,000,000

$0 2005 2007 2009 2011 2013 2015 2006 2008 2010 2012 2014

As shown on Chart A-2 above, the City of Brownsville’s taxable ad valorem tax roll continues to increase. For example the 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014 and 2015 fiscal years’ taxable tax rolls grew by 15.10%, 7.67%, 3.61%, .69% .54%, .89%, 3.59%, 3.41% and 2.25%, respectively

21 Community Profile

Chart A-3

Sales Tax Revenue for Fiscal Years 2005-2014

$30,000,000

$26,363,436 $25,387,576 $25,183,017 $24,932,856 $25,000,000 $23,680,716 $23,797,227 $24,054,995 $22,976,878 $22,201,608

$20,036,233 $20,000,000

$15,000,000

$10,000,000

$5,000,000

$0 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

The City’s retail sales tax increased 3.84% during fiscal year 2014, 1.82% during fiscal year 2013, 3.65% during fiscal year 2012 and 4.69% during fiscal year 2011 after experiencing two consecutive years of declines of 5.5% and 3.45% during fiscal years 2009 and 2010, respectively. The recession of 2008 was responsible for the reduction in sales taxes during these two fiscal years. This compares to prior years’ percentage increases of 5.08%, 10.81%, 6.66%, and 6.34% for fiscal years 2005, 2006, 2007, and 2008, respectively. The sales tax receipts or retail sales are expected to improve during fiscal year 2015. For example, during the first four months of fiscal year 2015, sales tax revenues have already increased from last year’s figures for the same period by $739,474 or 8.09%. The City will continue to monitor the monthly sales taxes and will make the necessary expenditure adjustments if necessary in order to maintain healthy reserves in its fund balance.

Retail trade, services and local government were the primary sources of new employment in 2014, combining to create almost all the new jobs. Education & Government agencies still top the list of major employers in Brownsville followed by manufacturing, retail and medical services.

According to the Texas Workforce Commission, Brownsville’s average annual unemployment rate during calendar year 2014 was 9.0%, this compares to 10.5% in 2013; 10.8% in 2012; 12.3% in 2011; 12.0% in 2010, 9.90 %; in 2009, 6.90%; in 2008, 6.9%; in 2007, 6.10%; in 2006, 6.6%; in 2005, 7.60%; and in 2004, 11.22%. The unemployment rate in Brownville is expected to remain in the upper single digits for the coming year. Even the average unemployment rate for 2014 was 9%, the average unemployment rate for the last quarter of 2014 was 8%. Brownsville’s average labor force was 69,505 during 2014, this compares to 69,570 in 2012. Average unemployment decreased from 7,299 in 2013 to 6,284 in 2014.

22 LONG TERM FINANCIAL PLANNING

CITY OF BROWNSVILLE STRATEGIC GOALS ECONOMIC, INFRASTRUCTURE, SOCIAL, CIVIC, ENVIRONMENT

DEPARTMENT'S GOALS AND OBJECTIVES

FY FY FY FY FY 2016 2017 2018 2019 2020

OPERATING BUDGET The budget process will identify and plan the functions, activities and accomplishments of the City as well as plan its financial needs. Budget will be adopted where the proposed expenditures are equal to or l ess than the proposed revenues. Any operating fund showing a budget deficit will be subsidized through a cash transfer from the General Fund.

CAPITAL PLAN Departments will submit their updated five‐year capital requests. City Manager will recommend to the City Commission items to be funded. Local funding for the approved capital projects will from general obligation bonds or certificates of obligation

LONG TERM DEBT Local share for capital funding is mainly from general obligation or certificates of obligation. City will maintain manageable debt limits. Texas statutes do not prescribe debt limit; however, by custom a practical debt limit of 5% of the assessed valuation is used. At the end of fiscal year 2015, the estimated debt applicable to the limit as percentage of debt limit is 46.91%

FUND BALANCE The city will maintain a minimum unassigned fund balance in its general fund ranging from 15% to 18% of the subsequent year's expenditures and outgoing transfers.

23 OLD DOWNTOWN BROWNSVILLE

A BRIEF HISTORY OUR VALUED PAST renamed Fort Brown. The settlement cattle for the drives to railheads in Time has seen Brownsville grow around the fort was called Brownsville; a Kansas. from a Mexican War military post founding date of 1848 is generally Steamboats were still a major mode to the largest city in the Rio Grande accepted for the city. of transportation after the Civil War, Valley and one of the most important Finally incorporated in 1853, with traffic as far upriver as Camargo historic sites in the State of Texas. Brownsville was named the county and Roma. In the late 1860s, a group Brownsville was a prominent player in seat of Cameron County (named after of Brownsville investors, led by Simon the Civil War, earning the title “back Ewen Cameron, a U.S. soldier killed Celaya, built the first South Texas door to the Confederacy” by virtue of by a Mexican firing squad during the railroad—a narrow-gauge line from the fact that trade goods— especially war). Its location on the river helped Point Isabel to Brownsville. It took cotton— could be taken to Mexico establish Brownsville as a trade center 40 more years before Brownsville and shipped out, avoiding the Union for southern Texas. The city prospered connected to the outside via railroad. blockade of Confederate ports. Long and steamboat traffic on the river When the first big steam engine came before Brownsville came into being, further enhanced Brownsville’s status chugging into Brownsville in 1904, Matamoros was an important city for as an economic center. it was cause for celebration because residents of both sides of the river. The secession came in 1861, as passengers could travel by rail from Matamoros went by name of San Texas became part of the Confederate Brownsville to anywhere in the U.S. Juan de los Esteros and Congregacion States of America. As a result of the while farmers and merchants could del Refugio before taking its present North’s naval blockade, Brownsville’s ship their wares to any market in Texas name in 1828. Europeans had been importance was further magnified or the U.S. The 20th Century had in the area since 1689, before Jose de from a trade perspective. With arrived! Escandon brought the first group of its proximity to the Mexican port Firsts for Brownsville continued European families to settle the area in of Bagdad, Brownsville was more in 1929 with the first Pan American 1746. For nearly a century, all of Texas important to the rebels and their fight flight to Mexico City from the City was either a part of Mexico or claimed against the U.S. Of particular local Airport, piloted by none other than by Spain. After Mexico’s independence interest is the fact that the last battle Charles Lindbergh. In 1936, the Port from Spain in 1821, it was not long of the Civil War took place just east of Brownsville was opened, providing a before revolutions and wars brought of Brownsville on May 13, 1865, with deep sea outlet to and from any port in the Texas boundary to the Nueces rebel Col. Rip Ford besting the union the world. By this time, Brownsville River and the Rio Grande. forces in that last fight. Brownsville could boast transportation means by Jump ahead to the Texas Revolution thus claims the first battle of the War highway, rail, air and sea. of 1836 when the dispute over the with Mexico and the last battle of the Today Brownsville is the largest boundary between the fledgling Civil War. city in the Rio Grande Valley with an Republic of Texas and the Republic of Great fortunes were made in estimated population of 181,860 and Mexico began. That dispute simmered Brownsville and Matamoros during covers 146.41 square miles. With an even as Texas joined the United States the Civil War, as trade with both assessed valuation of more than $5 of America in 1845 and was finally sides was the rule. One of the most billion, the city has nearly quadrupled settled by the War with Mexico, 1846- successful businessmen to make its wealth in the past 15 years. 1848. That war began on May 8, 1846 money during the war was Charles Brownsville is proud of our past and with the battle of Palo Alto, followed Stillman, one of the first developers annually hosts thousands of tourists by the battle of Resaca de la Palma the of Brownsville. After the war, many who not only take in the history, but next day. It was during this time that merchants turned their attention to the climate and proximity to Mexico Brownsville had its beginning. U.S. the cattle industry. The Chisolm Trail as well. Army Major Jacob Brown was killed began in Brownsville with the owners by cannon fire in Fort Texas on the Rio of big ranches: King, Kennedy, Yturria, Grande and in his honor the fort was Garcia, McAllen and Young supplying 24 Brownsville, Texas Location Map

City Facts: Year Incorporated: 1853 Population: 181,860 Land Area in Square Miles: 146.41

25 CITY OF BROWNSVILLE, TEXAS MISSION STATEMENT

“To earn and maintain public trust by providing customers efficient and quality municipal services with courtesy and concern”

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27 9HU City of Brownsville Fund Structure

Major Fund Description– Any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10 percent of the revenues or expenditures of the appropriated budget should be considered a major fund for this purpose.

Budgetary Basis – Basis of accounting used to estimate financing sources and uses in the budget.

Modified Accrual Basis – Used in conjunction with the current financial resources measurement focus that modifies the accrual basis of accounting in two important ways 1) revenues are not recognized until they are measureable and available, and 2) expenditures are recognized in the period in which governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier).

Accrual Basis – Recognizes the financial effect of transactions, events, and interfund activities when they occur, regardless of the timing of related cash flows.

28 City of Brownsville Fund Structure

GOVERNMENTAL FUNDS

Modified Accrual Basis of Budgeting

GENERAL FUND (Major Fund)

The general fund accounts for the majority of the financial resources of the government. General fund revenues include property taxes, sales taxes, licenses and permits, services charges, and other types of revenue. This fund includes most of the basic operating functions such as fire and police protection, municipal court, finance, city manager, city secretary, municipal information systems (MIS), legal, health, human resources, inspection, public works, traffic, parks and recreation, emergency medical services (EMS), engineering, zoning and general services and contingencies. The general fund is used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund.

SPECIAL REVENUE FUNDS

Convention & Tourism Fund ‐ A fund used to account for the promotion of tourism. The primary revenues are provided by the proceeds from the City’s hotel/motel occupancy tax. Such occupancy tax is authorized by an Act of the Texas Legislature and approved for levy by the City. The Texas Act provides that the revenues derived from the levy of the tax are to be expended in a manner directly enhancing and promoting tourism and the convention and hotel industry.

Community Development Block Grant – A fund used to account for the operations of the Community Development Block Grant (CDBG) Program/Metropolitan Entitlement funds. The entitlement funds are received from the U.S. Department of Housing & Urban Development (HUD).

Landfill Tipping Fee Increase Fund – A fund used to record or restrict the landfill tipping fee increase since November 1994. Landfill fees collected by this fund are restricted for landfill debt service payments or any other expenditure associated with the Landfill operations.

DEBT SERVICE FUNDS

General Bonded Debt Service Fund (Major Fund) ‐ A fund used to account for the debt service on legally restricted general bonded obligation long‐term debt of the city.

General Non‐Bonded Debt Service Fund ‐ A fund used to account for the debt service on other general governmental non‐bonded long‐term debt of the city, such as lease‐purchases.

OTHER GOVERNMENTAL FUNDS EXCLUDED FROM BUDGET DOCUMENT (Non‐Operating Funds)

Forfeiture Funds – Funds to account for the forfeiture funds received by the Brownsville Police Department and the expenditure of such funds.

Capital Projects Funds – Funds to account for various capital projects financed by the issuance of certificates of obligation and general obligation bonds.

29 City of Brownsville Fund Structure

PROPRIETARY FUNDS

Accrual Basis of Budgeting

ENTERPRISE FUNDS

Airport Fund ‐ A fund used to account for the provision of airport facilities to commercial passenger and cargo aircraft, and private aircraft. This fund is also used to account for the provisions of business and industrial park facilities (including the foreign trade zone) to various businesses for the behalf of the residents of the City and the Rio Grande Valley.

Bridge Fund‐ A fund used to account for debt service expenditures associated with the retirement of revenue bonds being shared equally between Cameron County and the City of Brownsville for the construction of the Veteran’s International Bridge at Los Tomates.

Motor Vehicle Parking System Fund ‐ A fund used to account for the provision of certain public parking facilities to the residents of the City and surrounding areas.

Public Transit Fund ‐ A fund used to account for the public mass transportation services (bus services) to the residents of the City and surrounding areas.

Brownsville Golf Center Fund ‐ A fund used to account for the operations of the municipal golf course.

Note: Depreciation expense not budgeted in enterprise funds.

30 CITY OF BROWNSVILLE, TEXAS 2015 PLANNING CALENDAR TO BE USED FOR THE PREPARATION OF THE FY 2016 BUDGET, ACKNOWLEDGING THE 2015 CERTIFIED AD VALOREM TAX ROLL, CALCULATING THE CITY’S 2015 PROPERTY TAX RATE, AND THE ADOPTION OF THE FISCAL YEAR 2016 BUDGET

Timetable of Events Calendar Year 2015

DATE ACTION REQUIRED

April 1 Finance Director requests the fire and police departments to prepare personnel action (PA) forms for step pay changes and requests from the police department the personnel cost report by budget unit. The deadline to submit the PA forms to human resources is April 17th.

April 17 PA forms described above are due at the human resources department. The personnel cost report by budget unit from the police department is e- mailed to the finance department.

May 11 Deputy city manager and finance director distribute information packets that include the line-item expenditures, computerized personnel schedules that only show employees on the payroll of April 24th pay day, and Logos instructions for keying or entering the following information: line-item expenditures or revenues, new full-time personnel requests, new part-time personnel requests, seasonal personnel requests, vacancy positions,

31 overtime requests, capital outlay requests, and special capital project requests. If needed, latest revised position class schedules, and pay grade schedules can be requested to the budget officer via e-mail. Performance measures schedules must also be completed.

May 15 If needed, finance staff will train departments on the proper keying (entering) of information into the various budget schedules that have been setup in Logos. Training will take place at the IT department.

June 5 Department budgets other than the performance measures on Word document must be completed by this date.

June 8 Deputy city manager, finance director and assistant finance director prepare revenue estimates, and prepare budget allocations for community projects.

June 22-26 The finance director and the deputy city Manager schedule budget June meetings with various department directors. July 13 Performance measures by budget unit on Word document are due this date. July 14 The city secretary takes publication notice to the Brownsville Herald to announce a public hearing to be held on August 4th to discuss the City’s proposed fiscal year 2015 budget. This publication notice is to be printed on July 17th. ( T.C.G.C. § 102.0065, all hearings on budget must be published in newspaper 10 to 30 days in advance of any public hearing on budget.)

July 17 Public hearing notice for August 4th is published in the Brownsville Herald

July 19 The Cameron Chief Appraiser certifies the 2015 tax roll.

July 20 Deputy city manager and finance director receive certified tax roll from the Cameron Chief Appraiser.

July 22 Deputy city manager and finance director receive effective tax rate calculation numbers from the Cameron Chief Appraiser.

Aug. 4 During a public hearing of the City Commission, the city manager, the deputy city manager and finance director present the proposed budget for fiscal year 2016. (Notice was published in Brownsville Herald on July 17th, and the 10 to 30 days in advance notice requirement is fulfilled.)

Aug. 4 During a regular meeting of the City Commission, the City Commission will acknowledge the certified tax roll.

32 Aug. 4 During a regular meeting of the City Commission, the deputy city manager or the finance director certifies the estimated ad valorem tax collection rate for tax year 2015, and certifies the excess debt ad valorem tax collections for tax year 2014.

Aug. 4 During a regular meeting of the City Commission, the deputy city manager or the finance director presents to the City Commission the effective tax rate and roll back tax rate calculations.

Aug. 4 During a regular meeting of the City Commission, deputy city manager or the finance director presents to the City Commission calculations of a tax increase if the proposed tax rate will exceed the lower of the rollback tax rate or the effective tax rate. Tax Code § 26.05(d) as amended by S.B. 18 Section 1.

Aug. 7 The deputy city manager and interim finance director completes the first budget draft.

Aug. 7 72-hour notice for a special meeting of August 11th is posted by the City Secretary.

Aug 11 During a Special meeting, the City Commission discusses the proposed tax rate and authorizes two public hearings on a tax increase to be held on August 25th and September 1st. If the proposed 2015 tax rate will exceed the lower of the rollback rate or effective tax rate, two public hearings are required. Tax Code § 26.05(d) as amended by S.B. 18 Section 1.

Aug. 11 The city secretary takes to the Brownsville Herald a public notice announcing a public hearing for August 25th for the proposed budget. (T.L.G.C. § 102.0065 - notice under this section shall be published not earlier than the 30th or later than 10th day before the date of hearing). (Also, to comply with T.L.G.C. § 102.006 – 15 days after City Secretary has budget on file.) Notice to be published in Brownsville Herald by August 14th.

Aug. 12 The deputy city manager or the finance director takes to the Brownsville Herald the “Notice of Tax Year Proposed Property Tax Rate” to notify the public of two public hearings scheduled for August 25th and September 1st to discuss the tax rate and tax increase. (Brownsville Herald to publish notice on August 17th or at least 7 days before each public hearing but not later than September 1st). Texas Local Government Code 140.010 as added by S.B. 1510 exempting the notice and publication requirements of Tax Code Sections 26.04(e), 26.052, and 26.06, as applicable. Check Brownsville Herald to see if budget notice was published this day.

Aug. 12 The deputy city manager or the finance director forward to the City’s Public Information Officer the “Notice of a Public Hearing on a Tax Increase” to notify the public of two public hearings scheduled for August 25th and September 1st to discuss the proposed tax rate and tax increase. (Post notice of the public hearing on the website continuously for at least seven days immediately before the public hearing on the proposed tax rate increase and at least seven days immediately before the date of the vote proposing the increase in the tax rate. Tax Code § 26.065(b); City TV station to carry a 60-second notice of the public hearing at least five times a day between the hours of 7 a.m. and 9 p.m. for at least seven days immediately before the public hearing on the proposed tax rate increase and at least seven days immediately before the date of the vote proposing the increase in the tax rate. Tax Code § 26.065(c) This notice will run from August 18th through September 1st.

Aug. 14 The City Manager, the deputy city manager, and the finance director file the budget draft at the City Secretary’s Office 30 days before September 14, 2015. Tex. Local Gov't Code § 102.005.

Aug. 21 72-hour notice for public hearing of August 25th is posted by the City Secretary.

Aug. 25 During a special meeting of the City Commission, the first of two public hearings is held to discuss the City’s proposed tax rate and tax increase.

Aug. 28 72-hour notice for public hearing of September 1st is posted by the City Secretary.

Sept. 1 At a regular meeting of the City Commission, the second of two public hearings is held to discuss the City’s proposed tax rate and tax increase. During this regular meeting, the City Commission has the official report on the budget and holds a public hearing on a tax increase. Then it announces the date, time and place of the meeting at which it will vote on the tax levy (September 14th & 15th). Also, it announces a hearing to adopt the budget by resolution on September 14th. (Tax levy must be passed between 3 and 14 days later, V.T.C.A. 26.06). Notice was published in the Brownsville Herald on August 17th before the September 1st publication requirement.

Sept. 1 The city secretary takes to the Brownsville Herald a notice announcing a public hearing to approve the budget on September 14th. Notice to be published on September 4th.

34 Sept. 4 City secretary checks that notice calling for a public hearing to approve the budget on September 14th is published in the Brownsville Herald.

Sept. 11 The city secretary will post a 72-hour notice for the public hearings of September 14th and September 15th at which time the City Commission will adopt the 2015 tax rate.

Sept. 14 At a special meeting of the City Commission, the City Commission conducts a public hearing on the tax levy and budget. Then approves the budget by resolution and then approves the first reading on tax levy. (Notice was published in the Brownsville Herald on September 5th and the 10-day budget requirement notice was fulfilled for budget). Notice for tax increase was published on September 5th & V.T.C.A. Sec. 26.06 (d) & V.T.C.A. Sec. 26.06 fulfilled.

Sept. 15 At a regular meeting of the City Commission, the City Commission approves the second reading on the tax levy. The law requires that the City adopt a tax rate before the later of September 30th or the 60th day after the certified tax roll is received by the City. The City received the Chief Appraisal’s certified tax roll on July 20th.

ASAP The City’s fiscal year 2016 approved budget is filed at the city secretary’s office and at the county clerk’s office as soon as the budget books are printed.

Oct. 1 New fiscal year begins.

35 36 37 38 39

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41 CITY OF BROWNSVILLE, TEXAS

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE/NET POSITION FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2016

GOVERNMENTAL FUNDS Landfill Tipping Fee General Convention Community Non‐Bonded Bonded Increase Fund & Tourism Development Debt Debt Service Fund REVENUES Property Taxes $ 26,982,820 $ ‐ $ ‐ $ ‐ $ 15,072,711 $ ‐ Sales Taxes 27,958,322 ‐ ‐ ‐ ‐ ‐ Non‐Property Taxes 380,000 1,454,200 ‐ ‐ ‐ ‐ Fees & Services 19,994,004 350,000 ‐ ‐ ‐ 6,412,000 Intergovernmental 1,562,483 ‐ 3,448,470 ‐ ‐ ‐ Fines & Forfeitures 3,117,778 ‐ ‐ ‐ ‐ ‐ Licenses & Permits 2,030,450 ‐ ‐ ‐ ‐ ‐ Interest Income 58,000 350 ‐ ‐ 12,000 450 Contributions ‐ ‐ ‐ ‐ ‐ ‐ Sale of Building or Land ‐ ‐ ‐ ‐ ‐ ‐ Miscellaneous 2,405,731 1,375 ‐ ‐ 1,042,912 ‐ BPUB Cash Transfer to General Fund 7,600,000 ‐ ‐ ‐ ‐ ‐ Utility Services From BPUB 4,523,350 ‐ ‐ ‐ ‐ ‐

Total Revenues 96,612,938 1,805,925 3,448,470 ‐ 16,127,623 6,412,450

EXPENDITURES General Government 15,907,425 ‐ 509,909 ‐ 48,000 ‐ Public Safety 56,177,546 ‐ 350,000 ‐ ‐ ‐ Public Works 8,856,083 ‐ 200,000 ‐ ‐ 2,124,265 Sanitation 719,704 ‐ ‐ ‐ ‐ 3,978,018 Public Health 1,695,039 ‐ 40,000 ‐ ‐ 122,419 Housing Assistance Programs ‐ ‐ 932,231 ‐ ‐ ‐ Public Assistance ‐ ‐ 410,660 ‐ ‐ ‐ Culture & Recreation 10,143,868 2,208,511 779,170 ‐ ‐ ‐ Convention & Tourism ‐ 15,000 ‐ ‐ ‐ ‐ Operating Expenses ‐ Enterprise Funds ‐ ‐ ‐ ‐ ‐ ‐ Capital & Special Proj Exp‐Local Share ‐ ‐ ‐ ‐ ‐ ‐ Economic Development 49,000 ‐ ‐ ‐ ‐ ‐ Debt Service: Principal ‐ ‐ ‐ 282,501 10,457,834 ‐ Interest & Fiscal Charges ‐ ‐ ‐ 17,936 6,110,257 ‐ Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐

Total Expenditures 93,548,665 2,223,511 3,221,970 300,437 16,616,091 6,224,702

Excess (Deficiency) of Revenues Over (Under) Expenditures 3,064,273 (417,586) 226,500 (300,437) (488,468) 187,748

Other Financing Sources (Uses): Operating Transfers from Other Funds 2,200,000 320,000 ‐ 300,438 351,467 ‐ Transfer from Component Units ‐ ‐ ‐ ‐ ‐ ‐ Operating Transfers to Other Funds (5,264,273) ‐ (226,500) ‐ ‐ ‐ Net Other Financing Sources (Uses) (3,064,273) 320,000 ‐ 300,438 ‐ ‐

Excess (Deficiency) of Revenues and Other financing Sources Over (under) Expenditures and Other Financing Uses ‐ (97,586) ‐ 1 (137,001) 187,748

Estimated Fund Balance, October 1 19,164,453 693,023 58 11,819 1,524,303 146,677

Estimated Fund Balance, September 30 $ 19,164,453 $ 595,437 $5 8$ 11,820 $ 1,387,302 $ 334,425

42 CITY OF BROWNSVILLE, TEXAS

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE/NET POSITION FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2016

ENTERPRISE FUNDS

Public Brownsville Airport MVPS Transit Golf Center Bridge Total All Fund Fund Fund Fund Fund Funds REVENUES Property Taxes $ ‐ $ ‐ $ ‐ $ ‐ $ ‐ $ 42,055,531 Sales Taxes ‐ ‐ ‐ ‐ ‐ 27,958,322 Non‐Property Taxes ‐ ‐ ‐ ‐ ‐ 1,834,200 Fees & Services 2,665,534 435,300 1,036,100 503,500 1,750,000 33,146,438 Intergovernmental ‐ ‐ 1,723,708 ‐ ‐ 6,734,661 Fines & Forfeitures ‐ 200,000 ‐ ‐ ‐ 3,317,778 Licenses & Permits ‐ ‐ ‐ ‐ ‐ 2,030,450 Interest Income ‐ 550 ‐ 900 ‐ 72,250 Contributions ‐ ‐ ‐ ‐ ‐ ‐ Sale of Building or Land ‐ ‐ ‐ ‐ ‐ ‐ Miscellaneous ‐ 100 1,161,274 ‐ ‐ 4,611,392 BPUB Cash Transfer to General Fund ‐ ‐ ‐ ‐ ‐ 7,600,000 Utility Services From BPUB ‐ ‐ ‐ ‐ ‐ 4,523,350

Total Revenues 2,665,534 635,950 3,921,082 504,400 1,750,000 133,884,372

EXPENDITURES General Government ‐ ‐ ‐ ‐ ‐ 16,465,334 Public Safety ‐ ‐ ‐ ‐ ‐ 56,527,546 Public Works ‐ ‐ ‐ ‐ ‐ 11,180,348 Sanitation ‐ ‐ ‐ ‐ ‐ 4,697,722 Public Health ‐ ‐ ‐ ‐ ‐ 1,857,458 Housing Assistance Programs ‐ ‐ ‐ ‐ ‐ 932,231 Public Assistance ‐ ‐ ‐ ‐ ‐ 410,660 Culture & Recreation ‐ ‐ ‐ ‐ ‐ 13,131,549 Convention & Tourism ‐ ‐ ‐ ‐ ‐ 15,000 Operating Expenses ‐ Enterprise Funds 4,307,734 534,854 5,853,703 1,136,445 ‐ 11,832,736 Capital & Special Proj Exp‐Local Share ‐ ‐ 760,215 ‐ ‐ 760,215 Economic Development ‐ ‐ ‐ ‐ ‐ 49,000 Debt Service: Principal ‐ ‐ ‐ ‐ ‐ 10,740,335 Interest & Fiscal Charges ‐ ‐ ‐ ‐ ‐ 6,128,193 Capital Outlay ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenditures 4,307,734 534,854 6,613,918 1,136,445 ‐ 134,728,327

Excess (Deficiency) of Revenues Over (Under) Expenditures (1,642,200) 101,096 (2,692,836) (632,045) 1,750,000 (843,955)

Other Financing Sources (Uses): Operating Transfers from Other Funds 1,643,000 ‐ 2,692,836 308,000 ‐ 7,815,741 Transfer from Component Units ‐ ‐ ‐ ‐ ‐ ‐ Operating Transfers to Other Funds ‐ ‐ ‐ ‐ (2,000,000) (7,490,773) Net Other Financing Sources (Uses) 1,643,000 ‐ 2,692,836 308,000 (2,000,000) 324,968

Excess (Deficiency) of Revenues and Other financing Sources Over (under) Expenditures and Other Financing Uses 800 101,096 ‐ (324,045) (250,000) (518,987)

Estimated Fund Balance, October 1 ‐ ‐ ‐ 712,726 617,575 22,870,634

Estimated Fund Balance, September 30 $ 800 $ 101,096 $ ‐ $ 388,681 $ 367,575 $ 22,351,647

43 CITY OF BROWNSVILLE, TEXAS

ALL OPERATING FUNDS COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE/NET POSITION FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2016

FY 2015 FY 2016 FY 2016 FY 2014 AMENDED ADOPTED PERCENT ACTUAL BUDGET BUDGET OF TOTAL REVENUES Property Taxes $ 41,193,485 $ 41,062,132 $ 42,055,531 31.41% Sales Taxes 26,363,436 27,410,120 27,958,322 20.88% Non‐Property Taxes 1,897,256 1,729,500 1,834,200 1.37% Fees & Services 34,221,844 32,392,973 33,146,438 24.76% Intergovernmental 10,723,910 8,448,668 6,734,661 5.03% Fines & Forfeitures 3,168,923 3,551,931 3,317,778 2.48% Licenses & Permits 1,941,809 1,996,225 2,030,450 1.52% Interest Income 50,411 70,300 72,250 0.05% Miscellaneous 4,431,820 5,396,474 4,611,392 3.44% BPUB Cash Transfer to General Fund 7,545,647 7,122,082 7,600,000 5.68% Utility Services From BPUB 4,647,888 4,523,350 4,523,350 3.38%

Total Revenues 136,186,429 133,703,755 133,884,372 100.00%

EXPENDITURES General Government 15,760,906 17,715,578 16,465,334 12.22% Public Safety 60,284,011 58,404,492 56,527,546 41.96% Public Works 10,754,489 11,597,284 11,180,348 8.30% Sanitation 4,968,732 6,128,856 4,697,722 3.49% Public Health 1,698,226 1,936,213 1,857,458 1.38% Housing Assistance Programs 2,181,269 753,365 932,231 0.69% Public Assistance 820,485 453,540 410,660 0.30% Culture & Recreation 11,075,040 15,059,878 13,131,549 9.75% Convention & Tourism 15,369 15,000 15,000 0.01% Operating Expenses ‐ Enterprise Funds 10,853,559 11,339,555 11,832,736 8.78% Capital & Special Proj Exp‐Local Share ‐‐ 760,215 0.56% Economic Development 48,925 45,000 49,000 0.04% Principal 10,785,040 10,554,483 10,740,335 7.97% Interest & Fiscal Charges 6,243,411 6,204,708 6,128,193 4.55% Capital Outlay 3,447,147 ‐‐ 0.00%

Total Expenditures 138,936,609 140,207,952 134,728,327 100.00%

Excess (Deficiency) of Revenues Over (Under) Expenditures (2,750,180) (6,504,197) (843,955)

Other Financing Sources (Uses): Refunding Bonds Issued 13,745,000 ‐‐ Payment to Refunded Bond Escrow Agent (15,438,412) ‐‐ Premium on Debt 1,934,764 ‐‐ Proceeds from Debt 1,100,000 ‐‐ Transfers from Component Units 658,419 ‐‐ Operating Transfers from Other Funds 4,527,046 6,174,804 7,815,741 Operating Transfers to Other Funds (6,805,188) (7,106,766) (7,490,773) Net Other Financing Sources (Uses) (278,371) (931,962) 324,968

Excess (Deficiency) of Revenues and Other financing Sources Over (under) Expenditures and Other Financing Uses (3,028,551) (7,436,159) (518,987)

Fund Balance, October 1 31,665,878 28,508,250 22,870,634

Fund Balance, September 30 $ 28,637,327 $ 21,072,091 $ 22,351,647

44 City of Brownsville, Texas Fiscal Year 2016

Combined Revenues for All Governmental & Enterprise Funds Excluding Interfund Transfers

Interest income, Miscellaneous, Utility services from BPUB, BPUB cash transfer to $72,250 , 0.05% $4,611,392 , $7,600,000 , 5.68% general fund, $4,523,350 , 3.44% 3.38% Intergovernmental, $2,030,450 , 1.52% Fees and services, Property taxes, $3,317,778 , 2.48% Licenses and permits, $42,055,531 , 31.41% $6,734,661 , 5.03%

Fines and forfeitures, $33,146,438 , 24.76%

Sales taxes, $27,958,322 , 20.88%

Non‐property taxes, $1,834,200 , 1.37%

Combined Expenditures for All Governmental & Enterprise Funds Excluding Interfund Transfers

Economic development, $49,000 , 0.04% General government, Convention & Debt Service, $16,868,528 $16,465,334 , 12.22% Tourism, $15,000 , , 12.52% 0.01% Enterprise Funds, $12,592,951 , 9.35%

Public safety, $56,527,546 Culture and recreation, , 41.96% Public $13,131,549 , 9.75% assistance, $410,660 , Public works, $11,180,348 0.30% , 8.30% Housing Assistance, $932,231 , 0.69%

Public health, $1,857,458 , 1.38% Sanitation, $4,697,722 , 3.49%

45 CITY OF BROWNSVILLE, TEXAS FISCAL YEAR 2015 AND FISCAL YEAR 2016 ANNUAL REVENUE BUDGETS (EXCLUDES INTERFUND TRANSFERS) INCLUDES BPUB's CASH TRANSFER

Over (Under) Fiscal Percentage Fiscal Percentage Fiscal Year Year 2015 of Total Year 2016 of Total 2015 FUNDS Budget Budget Budget Budget Budget

General Fund 97,661,769 73.04% 96,612,938 72.16% (1,048,831)

Convention & Tourism Fund 1,756,300 1.31% 1,805,925 1.35% 49,625

Community Development Fund 3,626,641 2.71% 3,448,470 2.58% (178,171)

Debt Service Fund 15,446,080 11.55% 16,127,623 12.05% 681,543

Landfill Tipping Fee Increase Fund 6,272,096 4.69% 6,412,450 4.79% 140,354

Airport Fund 2,903,077 2.17% 2,665,534 1.99% (237,543)

Bridge Fund 1,645,944 1.23% 1,750,000 1.31% 104,056

Motor Vehicle Parking System Fund 616,500 0.46% 635,950 0.47% 19,450

Public Transit System Fund 3,271,648 2.45% 3,921,082 2.93% 649,434

Brownsville Golf Center Fund 503,700 0.38% 504,400 0.38% 700

Total 133,703,755 100.00% 133,884,372 100.00% 180,617

46 CITY OF BROWNSVILLE, TEXAS FISCAL YEAR 2015 AND FISCAL YEAR 2016 ANNUAL EXPENDITURE BUDGETS (EXCLUDES INTERFUND TRANSFERS)

Over (Under) Fiscal Percentage Fiscal Percentage Fiscal Year Year 2015 of Total Year 2016 of Total 2015 FUNDS Budget Budget Budget Budget Budget

General Fund 99,832,186 71.20% 93,548,665 69.44% (6,283,521)

Convention & Tourism Fund 2,138,859 1.53% 2,223,511 1.65% 84,652

Community Development Fund 3,402,141 2.43% 3,221,970 2.39% (180,171)

General Non Bonded Debt Service Fund 297,437 0.21% 300,437 0.22% 3,000

Debt Service Fund 16,510,154 11.78% 16,616,091 12.33% 105,937

Landfill Tipping Fee Increase Fund 6,687,620 4.77% 6,224,702 4.62% (462,918)

Airport Fund 4,584,173 3.27% 4,307,734 3.20% (276,439)

Motor Vehicle Parking System Fund 536,188 0.38% 534,854 0.40% (1,334)

Public Transit System Fund - Oper Grt. 5,344,544 3.81% 6,613,918 4.91% 1,269,374

Brownsville Golf Center Fund 874,650 0.62% 1,136,445 0.84% 261,795

Total 140,207,952 100.00% 134,728,327 100.00% (5,479,625)

47 CITY OF BROWNSVILLE, TEXAS GENERAL & DEBT SERVICE FUNDS AD VALOREM TAX RATE DISTRIBUTION FISCAL YEAR 2016

Increase Over Effective Tax Rate Tax Rate % Effective Adopted Adopted Adopted Above 2014 2015 Tax 2015 Tax % 2014 Tax 2015 Tax Tax Rate Year Year Tax Year Year Increase Rate Rate Increase Rate Rate (Decrease)

$0.699603 $0.700613 0.14% $0.700613 $0.700613 0.00%

Rollback Tax Rate Distribution Adopted Tax Rate Distribution

Tax Tax Rate Percentage Rate Percentage Fund Distribution Distribution Fund Distribution Distribution

General (M&O) (A) $0.506889 67.17% General (M&O) $0.452910 64.644818% Debt Service $0.247703 32.83% Debt Service $0.247703 35.355182%

Adjusted Rollback Tax Rate $0.754592 100.00% Adopted Tax Rate $0.700613 100.00%

Maintenance & Operation Ad Valorem (M&O) Rate, Line 30 Property Tax Rates of Rollback Tax Rate for the Last Ten Fiscal Years Truth-in-Taxation (TNT) Worksheet $0.621574 Fiscal Year Tax Rate Laws Allow An 8% 2007 0.650235 Increase in Maintenance 2008 0.650517 and Operation (M&O) 2009 0.650517 Rate Without Triggering 2010 0.654189 A Rollback, Line 31 of 2011 0.657556 TNT Worksheet $0.671300 2012 0.700613 2013 0.700613 Less Sales Tax Adjustment 2014 0.700613 2015 0.700613 2016 0.700613 Worksheet -$0.164411

Equals M&O Sales Tax $0.700613 Property Tax Rate Adjusted Rollback Rate (A) $0.506889 0.247703 Debt Service Tax Rate $0.452910 M&O Tax Rate

48 CITY OF BROWNSVILLE, TEXAS ANALYSIS OF ESTIMATED AD VALOREM TAX COLLECTIONS FISCAL YEAR 2016

GENERAL DEBT SERVICE FUND FUND TOTAL Estimated Fiscal Year 2016 Tax Collections Based on Tax Year 2015 Tax Levy of $37,961,844, plus $3,508,383 of freeze for over 65 & disabled calculated at 94 % Collection Ratio 25,712,820 14,062,711 39,775,531

Less Estimated Tax Discounts Allowed for Early Payment (550,000) (290,000) (840,000)

Estimated Charges on Penalty & Interest 650,000 500,000 1,150,000

Estimated Collections of Prior Years Levy 1,000,000 800,000 1,800,000

Tax Collections 26,812,820 15,072,711 41,885,531

The above tax levy was based on total freeze adjusted taxable value of $5,418,375,623 or ARB approved totals plus $3,508,382.95 of tax freezed for over 65 (provided by CAD). ($587,091,087+$315,273=$587,406,360) 587,406,360

Freeze Adjusted Taxable Value According to ARB Approved Totals 5,418,375,623

Percentage of 2015 tax roll to be collected during fiscal year 2016 94%

2015 Tax Rate Per $100 Valuation $0.700613

2015 Tax Levy (Fiscal Year 2016) 37,961,844 Plus Freeze Over 65 Adjusted Taxable Levy As Provided to City by Appraisal District - $3,508,382.95 tax collected or value of $587,406,360 (Freeze taxable of $587,091,087 plus transfer adjustment of $315,273) 3,508,383

Plus $120,489,932 of values under ARB review ($120,489,932 x $0.700613 adopted tax rate) 844,168 Lower value of properties under review is used 844,168

Estimated Tax Levy to be Collected During Fiscal Year 2016 42,314,395

$42,314,395/ $.00700613 equals net taxable 2015 tax roll 6,039,624,579

Gen. Fd (M&O) Ad Valorem Tax Distribution Per $100 Valuation 64.64% 0.45291

Debt Service Ad Valorem Tax Distribution Per $100 Valuation 35.36% 0.247703

2015 Tax Rate Per $100 Valuation 100.00% 0.700613

49 CITY OF BROWNSVILLE, TEXAS ANALYSIS OF ESTIMATED AD VALOREM TAX COLLECTIONS FISCAL YEAR 2016

General Fund Ad Valorem Tax Allocation at 94% Collection Rate 25,712,820

Debt Service Ad Valorem Tax Allocation at 94% Collection Rate 14,062,711

Estimated Tax Levy to be Collected During Fiscal Year 2016 39,775,531

The tax levy lost from the over 65 freeze: Freeze Taxable value is $587,406,360 @ Adopted Rate of .00700613 4,115,445 Actual Freeze Levy As Calculated By The Cameron Appraisal District 3,508,383 Levy Lost From The Granting of Freeze Over 65 & Disabled 607,062

Adopted Tax Rate For Above Calculations 0.700613

50 CITY OF BROWNSVILLE, TEXAS ANALYSIS OF ESTIMATED AD VALOREM TAX COLLECTIONS BETWEEN FISCAL YEARS 2015 & 2016

Over General Debt Service General Debt Service (Under) Fund Fund Total Fund Fund Total FY Revenue Description FY 2015 FY 2015 FY 2015 FY 2016 FY 2016 FY 2016 FY 2015

Current Year Tax Collections $ 25,501,428 $ 13,360,704 $ 38,862,132 25,712,820 14,062,711 39,775,531 $ 913,399

Prior Year Tax Collections 1,000,000 800,000 1,800,000 1,000,000 800,000 1,800,000 -

Tax Discounts (500,000) (270,000) (770,000) (550,000) (290,000) (840,000) (70,000)

Penalty & Interest 600,000 500,000 1,100,000 725,000 500,000 1,225,000 125,000

Total $ 26,601,428 $ 14,390,704 $ 40,992,132 26,887,820 15,072,711 41,960,531 $ 968,399

Tax Rate Distribution $ 0.459744 $ 0.240869 $ 0.700613 $ 0.45291 $ 0.247703 $ 0.700613 $ 0.000000

51 CITY OF BROWNSVILLE, TEXAS ANALYSIS OF INCREASE IN AD VALOREM TAX COLLECTIONS BETWEEN FISCAL YEARS 2015 AND 2016 ASSUMING A TAX RATE OF $0.700613

Over Fiscal Fiscal (Under) Fund Year 2015 Year 2016 FY 2015

General Fund $ 26,601,428 $ 26,887,820 $ 286,392

Debt Service Fund 14,390,704 15,072,711 682,007

Total $ 40,992,132 $ 41,960,531 $ 968,399

52 Rate Distribution

53 54 City of Brownsville, Texas Collective Bargaining and Full-Time Authorized Personnel Positions Regular (Non-Collective Bargaining) Personnel Positions Including All Operating Funds Fiscal Year 2016 Budget

Number of Full-Time Collective Authorized Bargaining Personnel Percentage Employees Positions Distribution

Collective Bargaining Employees All Funds

Police 244 Fire & Emergency Medical Services 186

Total Collective Bargaining Employees 430 35.86%

Regular Employees All Funds 769 64.14%

Total Authorized Personnel Positions For All Funds 1,199 100.00%

55 City of Brownsville, Texas Authorized Personnel Positions ‐ Summary ‐ All Funds Fiscal Year 2013 ‐ 2016

2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increase Adopted Dept. Full Full Full Full Full (Decrease) Part No. Dept. Name Time Time Time Time Time from Fy 2015 Time

01 General Fund 926 954 957 957 966 9 194 11 Convention & Tourism Fund 11 11 11 11 11 ‐ ‐ 17 Community Development Fund 88999‐ ‐ 44 Landfill Tipping Fee Increase Fund 73 73 73 73 73 ‐ ‐ 61 Airport Fund 41 41 39 39 39 ‐ 1 63 Motor Vehicle Parking System Fund 99999‐ ‐ 65 Public Transit Fund 78 78 79 79 75 (4) 13 67 Brownsville Golf Center Fund 99999‐ 2 81 2007 G. O. Bond Fund 80000‐ ‐ 87 2012 C. O. Bond Fund 08000‐ ‐ 88 2013 C. O. Bond Fund 00888‐ ‐

Total All Funds 1,163 1,191 1,194 1,194 1,199 5 210

Detail of Full Time Position Increases from Fy 2015

# of Fund Dept Department Position Position(s)

Position Increases: 01‐130 City Manager Community Engagement Coordinator 1 Comment: To develop and implement City programs and projects that engage the community.

01‐241 IT/MIS GIS Coordinator 1 Comment: To produce GIS applications and maps to provide data & map access to city staff and public.

01‐417 Public Works Maintenance Worker I2 Comment: To provide streets maintenance.

01‐491 Public Inf. Services Video Technologist 1 Comment: For the streaming project and coverage of events on weekends and nights.

01‐512 Parks & Recreation Maintenance Worker I2 Comment: To provide parks maintenance.

01‐610 Planning Planner II 2 City planning Total Position Increases 9

Position Decreases: 65‐563 Building Maintenance Maintenance Worker I ‐4 Comment: Restructuring of maintenance division.

Total Position Decreases ‐4

Net Full Time Position Increases/Decreases from Fy 2015 5

56 City of Brownsville, Texas Full‐Time Authorized Personnel Positions Collective Bargaining & Regular (Non‐Collective Bargaining) Personnel All Operating Funds Fiscal Year 2016 Budget

Police, 244, 20%

Fire/EMS, 186, 15.51% Regular Employees, 769, 64%

57 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

110 City Commission Mayor 1 1111‐ ‐ Commissioner 6 6666‐ ‐ 77777‐ ‐ 120 Legal Assistant City Attorney 2 2222‐ ‐ City Prosecutor 0 0000‐ 1 Administrative Specialist II 22222‐ ‐ 44444‐ 1 121 Civil Service Civil Service Director 11111‐ ‐

130 Office of the City Manager City Manager 1 1111‐ ‐ Deputy City Manager 1 1111‐ ‐ Assistant City Manager 2 2222‐ ‐ Public Relations Officer 1 1111‐ ‐ Organizational Development Mgr. 0 1111‐ ‐ Community Engagement Coordinator 0 00011 ‐ Executive Assistant 1 1111‐ ‐ Assistant to Mayor/City Commission 1 1111‐ ‐ Civil Service Secretary 02222 ‐ ‐ Administrative Specialist II 20000‐ ‐ Administrative Technician I 01100‐ ‐ 911111011 1 ‐ 131 Internal Auditor Internal Auditor 2 2222‐ ‐ Administrative Auditor 1 0000‐ ‐ 32222‐ ‐

132 Historic Downtown/Heritage Historic Downtown Dist. Director 1 0000‐ ‐ Planner II 10000‐ ‐ 20000‐ ‐

135 Grant Writers Director of Grants Administration 1 1111‐ ‐ Assistant Director 1 0011‐ ‐ Grant Writer 23333‐ ‐ Fiscal Technician III 11111‐ ‐ 55566‐ ‐

140 Municipal Court Municipal Court Judge 1 1111‐ ‐ Associate Mun.Court Judge (P.T.) 0 0000‐ 4 Municipal Court Administrator 1 1111‐ ‐ Administrative Technician II 77766‐ ‐ Administrative Specialist II 22222‐ ‐ Legal Secretary 2 2211‐ ‐ Juvenile Case Manager 1 1111‐ ‐ Juvenile Case Specialist 1 1111‐ ‐ Fiscal Technician I 1010101010 ‐ 2 Fiscal Technician II 44444‐ ‐ Fiscal Technician III 22222‐ ‐ Lead Teller 1 1111‐ ‐ Magistrate Clerk 0 0011‐ ‐ Information Technology Technician 1 1111‐ ‐ Patrolman A (IV) 2 2222‐ ‐ 35 35 35 34 34 ‐ 6

141 Mun. Court Warrant Officers Patrolman A (IV) 2 2222‐ ‐ 22222‐ ‐

211 Finance Interim Finance Director 1 0000‐ ‐

58 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Dept. Full Full Full Full Full (Decreases) Part No. Name Position Time Time Time Time Time from Fy 2015 Time Finance Director 0 1111‐ ‐ Assistant Finance Director 1 1111‐ ‐ Accountant II 77766‐ ‐ Accountant 00011‐ ‐ Budget Officer 1 1111‐ ‐ Fiscal Technician II 44433‐ ‐ Fiscal Technician III 33333‐ ‐ Payroll Specialist 1 1111‐ ‐ Administrative Technician I 01122‐ 4 18 19 19 19 19 ‐ 4

212 Purchasing Purchasing Director 0 0011‐ ‐ Asst. Purchasing Director 0 0011‐ ‐ Purchasing Agent I 11100‐ ‐ Purchasing Agent II 11100‐ ‐ Administrative Specialist II 22211‐ ‐ Senior Buyer 0 0011‐ ‐ Buyer 1 1111‐ ‐ Purchasing Specialist 1 1111‐ ‐ 66666‐ ‐ 213 EMS Billing EMS Office Supervisor 1 1111‐ ‐ Fiscal Technician I 55555‐ ‐ Fiscal Technician III 11111‐ ‐ 77777‐ ‐

215 City Hall ‐ Historic Federal Courthouse Facility Maintenance Supervisor 1 1111‐ ‐ Maintenance Worker I 44444‐ ‐ Carpenter 11111‐ ‐ Electrician Assistant 1 1111‐ ‐ HVACR Asst. Technician 1 1111‐ ‐ 88888‐ ‐

231 Human Resources Human Resources Director 1 1111‐ ‐ Assistant HR Director 1 1111‐ ‐ Credit Union Manager 1 1111‐ ‐ Loan Servicing Specialist 1 1111‐ ‐ HR Specialist 2 2222‐ ‐ Fiscal Technician I 22222‐ ‐ Administrative Technician I 22222‐ ‐ Administrative Specialist II 11111‐ ‐ HR Generalist 1 1122‐ ‐ Project Development Coordinator 1 1100‐ ‐ 13 13 13 13 13 ‐ ‐

232 Safety & Risk Management Asst. HR Director/Safety & Risk 11111‐ ‐ Safety/Risk Specialist 1 1111‐ ‐ Administrative Technician I 11111‐ ‐ Benefits Specialist 1 1111‐ ‐ 44444‐ ‐

241 Management Information Systems (M.I.S.) M.I.S. Director 1 1111‐ ‐ Programmer Analyst 1 1111‐ ‐ Senior Systems Analyst 1 1111‐ ‐ Systems Operator 1 1111‐ ‐ Telecommunications Coordinator 1 1111‐ ‐ GIS Coordinator 0 00011 ‐ Information Technology Technician 2 3333‐ ‐ 788891 ‐ 251 Office of the City Secretary City Secretary 1 1111‐ ‐ Asst. City Secretary 0 1111‐ ‐ Administrative Supervisor 1 1111‐ ‐ Vital Statistics Supervisor 1 1100‐ ‐

59 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Dept. Full Full Full Full Full (Decreases) Part No. Name Position Time Time Time Time Time from Fy 2015 Time Fiscal Technician I 33344‐ ‐ Records Management Specialist 1 1111‐ ‐ Administrative Specialist II 44444‐ ‐ 11 12 12 12 12 ‐ ‐ 253 Communications Fiscal Technician I 11100‐ ‐ 11100‐ ‐ 302 Southmost Network Center Police Lieutenant 1 1111‐ ‐ Police Sergeant 0 1111‐ ‐ Patrolman A (IV) 8 5555‐ ‐ 97777‐ ‐ 303 Emergency Management Director of Emergency Mgmt. 0 0011‐ ‐ Acting Emergency Mgmt. Adminstrator 0 1100‐ ‐ Emergency Mgmt. Administrator 1 0000‐ ‐ Customer Serv. Specialist Supervisor 0 1111‐ ‐ Customer Service Specialist I 55555‐ ‐ Customer Service Specialist II 10000‐ ‐ Acting Emergency Planner I 01100‐ ‐ Emergency Planner I 10011‐ ‐ 88888‐ ‐ 306 South Texas Auto Theft Force Grant Police Lieutenant 1 1111‐ ‐ Police Sergeant 1 1111‐ ‐ Patrolman A (IV) 6 6666‐ ‐ 88888‐ ‐

309A F.A.S.T. ‐ Brownsville Adminstrative Specialist II 01111‐ ‐ Patrolman A (IV) 0 3333‐ ‐ 04444‐ ‐

310 Police Administration Public Safety Info. System Mgr. 1 1111‐ ‐ Accountant II 11111‐ ‐ Emergency Comm. Supervisor 3 3333‐ ‐ Emergency Comm.Operator 24 24 24 24 24 ‐ 4 Administrative Supervisor 1 1111‐ ‐ Administrative Technician I 11111‐ ‐ Payroll Technician 2 2222‐ ‐ Administrative Specialist I 11111‐ ‐ Administrative Specialist II 45555‐ ‐ Pub. Info. Systems Coordinator 1 1111‐ ‐ Pub. Safety Records Supervisor 1 1111‐ ‐ Pub. Safety Records Processor 10 9999‐ ‐ Property & Evidence Clerk 1 1111‐ ‐ Maintenance Worker I 55555‐ ‐ Fleet Maint. Specialist II 11111‐ ‐ Traffic Warden ‐ Seasonal 0 0000‐ 25 57 57 57 57 57 ‐ 29

311 Police Operations Police Chief 1 1111‐ ‐ Police Commander 3 3333‐ ‐ Police Lieutenant 6 6666‐ ‐ Police Sergeant 23 22 22 23 23 ‐ ‐ Patrolman A (IV) 145 148 148 146 146 ‐ ‐ Patrolman B (III) 6 10 10 10 10 ‐ ‐ Patrolman C (II) 11 7788‐ ‐ Patrolman (I) 4 10 10 4 4 ‐ ‐ Probationary Patrolman I17881414‐ ‐ 216 215 215 215 215 ‐ ‐

311A BPD Animal Control Administrative Technician I 10000‐ ‐

60 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Dept. Full Full Full Full Full (Decreases) Part No. Name Position Time Time Time Time Time from Fy 2015 Time Customer Service Specialist I 01111‐ ‐ Animal Control Officer 66666‐ ‐ Animal Control Officer II 11111‐ ‐ 88888‐ ‐

311S BPD Security Security Supervisor 0 0011‐ ‐ Security 0 10 10 9 9 ‐ 18 010101010 ‐ 18

316 Municipal Jail Detention Officer 15 15 15 15 15 ‐ ‐ 15 15 15 15 15 ‐ ‐

320 Fire Administration Fire Chief 1 1111‐ ‐ Deputy Chief 1 1111‐ ‐ Asst. Fire Chief 1 1111‐ ‐ Fire Marshall 1 1111‐ ‐ Fire Lieutenant 1 1111‐ ‐ Fire Inspector 3 3333‐ ‐ Office Coordinator 0 0011‐ Administrative Specialist I 11122‐ ‐ Administrative Specialist II 22200‐ ‐ Administrative Technician II 11111‐ ‐ 12 12 12 12 12 ‐ ‐ 321 Fire Operations Assistant Fire Chief 3 3333‐ ‐ Fire Captain 10 10 10 9 9 ‐ ‐ Fire Lieutenant 17 17 17 17 17 ‐ ‐ Fire Fighter A 4248485151 ‐ ‐ Fire Fighter B 96655‐ ‐ Fire Truck Operator A 3026263030 ‐ ‐ Probationary Fire Fighter 7 8833‐ ‐ 118 118 118 118 118 ‐ ‐ 339 West Side Community Network Center Police Lieutenant 1 1111‐ ‐ Police Sergeant 1 1111‐ ‐ Patrolman A (IV) 6 6666‐ ‐ 88888‐ ‐ 410 Public Works Adm. Public Works Director 1 1111‐ ‐ Asst. Public Works Director 1 1111‐ ‐ Public Works Superintendent 1 1111‐ ‐ Env Compliance Manager 1 1111‐ ‐ City Forester 1 1111‐ ‐ Public Works Coordinator 0 0011‐ Project Administrator 1 1100‐ ‐ 66666‐ ‐ 411 Garage Fleet Maint. Contract Manager 1 1111‐ ‐ 11111‐ ‐ 414L Plastic Bag Fee Ordinance Enforcement Officer I 11111‐ ‐ 11111‐ ‐

416 Area Maintenance Operations Equipment Operator I 11111‐ ‐ Equipment Operator II 11111‐ ‐ Equipment Operator III 11111‐ ‐ Maintenance Worker I 22222‐ ‐ 55555‐ ‐

61 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Dept. Full Full Full Full Full (Decreases) Part No. Name Position Time Time Time Time Time from Fy 2015 Time 417 Streets Maintenance Concrete/Paving Supervisor 1 1111‐ ‐ Maintenance Worker I 333352 ‐ Maintenance Worker II 22222‐ ‐ Equipment Operator I 44444‐ ‐ Equipment Operator II 66666‐ ‐ Equipment Operator III 33333‐ ‐ Raw Water Pump Technician 1 1111‐ ‐ 20 20 20 20 22 2 ‐

418 Streets & Drainage Street & Drainage Supervisor 1 1111‐ ‐ Road Construction Supervisor 1 1111‐ ‐ Equipment Operator I 33333‐ ‐ Equipment Operator II 66666‐ ‐ Equipment Operator III 44444‐ ‐ Equip. Operator III / Motor Grad 1 1111‐ ‐ Equip. Operator III / Tractor Trailer 1 1111‐ ‐ Equipment Specialist/Trainer 1 1111‐ ‐ Surveyor Technician 1 1111‐ ‐ 19 19 19 19 19 ‐ ‐ 419 St. Patching ‐ P.U.B. Street Patching Supervisor 1 1111‐ ‐ Maintenance Worker I 33333‐ ‐ Equipment Operator I 11111‐ ‐ Equipment Operator III 11111‐ ‐ 66666‐ ‐ 433 Beautification Mowing Crew Maintenance Worker I 33333‐ ‐ 33333‐ ‐

490 City Library Head Librarian Director 11111‐ ‐ Branch Manager 22222‐ ‐ Ref/Public Ser. Librarian 4 4555‐ ‐ Children's & Young Adult Librarian 2 2222‐ ‐ Technical Service Supervisor 1 1111‐ ‐ Administrative Technician I 1212121212 ‐ 37 Food & Beverage Attendant 1 1000‐ ‐ Food & Beverage Attendant II 11000‐ ‐ Administrative Specialist II 22222‐ ‐ Reference Specialist I 22222‐ ‐ Maintenance Worker II 11111‐ 1 Maintenance Worker I 24444‐ ‐ 31 33 32 32 32 ‐ 38

491 Public Information Services Dept. Public Inf. Services Director 1 1111‐ ‐ Asst. Director, Public Inf. Services 11111‐ ‐ Production Manager 1 1111‐ ‐ Editor 1 1111 ‐ ‐ Video Technologist 1 11121 ‐ Automation Technologist 2 2222‐ ‐ Web Author 0 0111‐ ‐ Digital Production Manager 1 1111‐ ‐ Digital Graphic Designer 1 1111‐ ‐ System Specialist 1 1111‐ ‐ Digital Print Media Specialist 1 1111‐ ‐ Library Systems Analyst 1 1111‐ ‐ Administrative Supervisor 1 1111‐ ‐ 13 13 14 14 15 1 ‐

493 Library Café Food and Beverage Attendant II 00111 ‐ ‐ Food and Beverage Attendant 0 0111‐ 4 00222‐ 4

510 Parks & Recreation Adm. Recreation Services Director 1 1111‐ ‐

62 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Dept. Full Full Full Full Full (Decreases) Part No. Name Position Time Time Time Time Time from Fy 2015 Time Assistant Parks & Rec Director 0 1111‐ ‐ Administrative Specialist II 11111‐ ‐ Administrative Technician II 11111‐ ‐ Environmental Grant Writer 1 1111‐ ‐ 45555‐ ‐ 511 Recreation Operations Manager 1 1100‐ ‐ Recreation/Event Coordinator 1 1111‐ ‐ Recreation Center Coordinator 1 1111‐ ‐ Recreation Area Supervisor 1 1111‐ ‐ Recreation Leader Supervisor 0 0000‐ 1 Recreation Area Leader 00000‐ 20 Recreation Attendant 00011‐ 8 44444‐ 29 512 Parks Golf & Parks Superintendent 1 1111‐ ‐ Parks Maintenance Supervisor 2 2222‐ ‐ Parks Operation Manager 0 0011‐ ‐ Equipment Operator I 22222‐ ‐ Equipment Operator II 11111‐ ‐ Maintenance Worker I 1821212123 2 3 Maintenance Worker II 44444‐ ‐ HVACR Technician 1 1111‐ ‐ Irrigation Technician 1 1111‐ ‐ 30 33 33 34 36 2 3 513 Swimming Pools Pool Operartions Supervisor 1 1111‐ ‐ Pool Technician 2 2222‐ 2 Lifeguard 0 0000‐ 18 Swimming Pool Supervisor 0 0000‐ 3 Swimming Pool Inst. Supervisor 0 0000‐ 3 Swimming Instructor 0 0000‐ 16 Basketroom Attendants 0 0000‐ 3 33333‐ 45

514 City Cemetary Maintenance Worker I 11111‐ ‐ 11111‐ ‐ 515 Civic Pavillion Community Center Coordinator 1 1111‐ ‐ Administrative Technician I 11111‐ ‐ Maintenance Supervisor 1 1111‐ ‐ Maintenance Worker I 44444‐ ‐ 77777‐ ‐

518 Building Maintenance Construction Supervisor 0 1111‐ ‐ Maintenance Supervisor 1 0000‐ ‐ HVACR Technician 1 1111‐ ‐ Plumber 1 1111‐ ‐ Carpenter 33333‐ ‐ Journeyman Electrician 1 1111‐ ‐ Master Electrician 1 1111‐ ‐ Construction Worker I 11111‐ ‐ Construction Worker II 22222‐ ‐ 11 11 11 11 11 ‐ ‐

518R Building Restoration Maintenance Supervisor 1 0000‐ ‐ Carpenter 10000‐ ‐ 20000‐ ‐

520 Traffic Adm. Project Administrator 11111‐ ‐

521 Electrical Signals Traffic Signal Superintendent 1 1111‐ ‐ Traffic Signal Technician II 33333‐ ‐ Traffic Signal Technician III 11111‐ ‐

63 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Dept. Full Full Full Full Full (Decreases) Part No. Name Position Time Time Time Time Time from Fy 2015 Time 55555‐ ‐ 522 Graphics Signs & Markings Traffic Sign Supervisor 1 1111‐ ‐ Pavement Marking Supervisor 1 1111‐ ‐ Sign Fabricator 5 2222‐ ‐ Sign Technician 0 8888‐ ‐ Equipment Operator I 32222‐ ‐ 10 14 14 14 14 ‐ ‐

530 Public Health Adm. Public Health & Wellness Director 1 1111‐ ‐ Asst. Health & Wellness Director 1 1111‐ ‐ Administrative Specialist II 11111‐ ‐ Legal Secretary 1 1111‐ ‐ Fiscal Technician I 11111‐ ‐ Bicycle/Pedestrian Coordinator 1 0000‐ ‐ 65555‐ ‐

531 Animal Control Animal Care Center Supervisor 1 1111‐ ‐ Administrative Specialist I 11110 (1)‐ Adoption Specialist 1 1111‐ ‐ Fiscal Technician I 11111‐ ‐ Animal Care Technician I 44444‐ 2 Animal Care Technician II 000011 ‐ 88888‐ 2

532 Pest Control Pest Control Officer 22222‐ ‐

533 Health Inspections Health/Food Sanitation Inspect I 45555‐ ‐ Health/Food Sanitation Inspect II 11111‐ ‐ 56666‐ ‐

534A Transforming Texas Grant TTG‐Project Specialist 11100‐ ‐

534B UTHSCSA DSRIP Project Lay Outreach Promoter/Worker 01111‐ ‐

534W Wellness Program Wellness Manager 11111‐ ‐

535 Ordinance Enforcement Public Health Coordinator 1 1111‐ ‐ Administrative Technician I 22222‐ ‐ Ord. Enforcement Officer I 88888‐ ‐ Ord. Enforcement Officer II 10111‐ ‐ Acting Ord. Enf. Officer II 01000‐ ‐ Fiscal Technician III 11111‐ ‐ 13 13 13 13 13 ‐ ‐ 536 Emergency Medical Service (E.M.S.) Assistant Fire Chief 1 1111‐ ‐ Fire Captain 1 1000‐ ‐ Fire Lieutenant 4 4444‐ ‐ Firefighter A 36 34 32 32 32 ‐ ‐ Firefighter B 44999‐ ‐ Probationary Firefighter 3 5333‐ ‐ 49 49 49 49 49 ‐ ‐

558 El Tapiz Building Maintenance Worker I 11111‐ ‐

610 General Planning Comp. Planning Manager 1 1100‐ ‐ Planning & Zoning Director 1 1111‐ ‐

64 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Dept. Full Full Full Full Full (Decreases) Part No. Name Position Time Time Time Time Time from Fy 2015 Time Redevelopment Manager 0 0011‐ ‐ Downtown Manager 00011‐ ‐ Planner II 122022 ‐ Planner I 01133‐ ‐ Drafting/Mapping Coordinator 1 1111‐ ‐ Heritage Officer 0 0011‐ ‐ Downtown Development Manager 0 1100‐ ‐ Administrative Technician I 01100‐ ‐ Administrative Specialist II 00011‐ ‐ 4889112 ‐ 613 Zoning & Subdivision Zoning & Subdivision Administrator 1 1111‐ ‐ Administrative Specialist II 11111‐ ‐ 22222‐ ‐ 614 Sec. 112 Highway Planning MPO Director 0 0011‐ ‐ Planner III/Transportation 1 1100‐ ‐ MPO Planner III 00011‐ ‐ MPO Planner II 11111‐ ‐ Administrative Specialist II 11111‐ ‐ 33344‐ ‐ 615 Building Inspection & Permits Permitting Director 1 1111‐ ‐ Asst. Permitting Director 1 1111‐ ‐ Bldg. & Permitting Supervisor 1 1111‐ ‐ Permitting Facilitator 11111‐ ‐ Residential Plan Reviewer 1 1111‐ ‐ Plans Examiner Supervisor 0 1111‐ ‐ Commercial Plans Examiner 4 3333‐ ‐ Maintenance Worker I 00000‐ 1 Administrative Specialist II 11111‐ ‐ Fiscal Technician I 22333‐ ‐ Fiscal Technician III 22111‐ ‐ Bldg. & Constrn. Inspector 5 5444‐ ‐ Ordinance Enforcement Officer I 01333‐ ‐ 19 20 21 21 21 ‐ 1

620 Engineering Dept. Engineering Director 1 1111‐ ‐ Assistant City Engineer 2 2222 ‐ ‐ Eng. Constrn. Supervisor 1 1111‐ ‐ Engineer I 01111‐ ‐ Engineering Drafting Specialist 1 1111‐ ‐ Drafting/ Mapping Coordinator 1 1111‐ ‐ Project Administrator 1 1111‐ ‐ Eng. Constrn. Inspector I 22222‐ ‐ Eng. Constrn. Inspector II 11111‐ ‐ Maintenance Worker I 00000‐ 1 ROW Acquisition Specialist 1 1111‐ ‐ 11 12 12 12 12 ‐ 1

640 Sidewalk Construction Project Maintenance Worker I 66555‐ ‐ Equipment Operator I 11000‐ ‐ Equipment Operator III 11111‐ ‐ Concrete Form Carpenter 0 0111‐ ‐ Surveyor Technician 0 0111‐ ‐ 88888‐ ‐

822 Youth Recreation Youth Recreation Supervisor 1 1111‐ ‐ Recreation Attendant 0 0000‐ 3 11111‐ 3

862 Brownsville Sports Park Sports Park Superintendent 1 1111‐ ‐ Recreation & Event Coordinator 1 1111‐ ‐ Administrative Specialist II 11111‐ ‐

65 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

862C Sports Park Concession Food & Beverage Attendant 0 0000‐ 10 00000‐ 10

Total General Fund 926 954 957 957 966 9 194

SUMMARY RECAP: Part‐Time Employees 169 169 191 192 194 2 Full‐Time Employees 926 954 957 957 966 9

SUMMARY RECAP TOTAL 1095 1123 1148 1149 1160 11

Collective Bargaining Employee Recap

140 Municipal Court Patrolman A (IV) 2 2222‐ 141 Mun. Court Warrant Officers Patrolman A (IV) 2 2222‐ 302 Southmost Network Center Police Lieutenant 1 1111‐ Police Sergeant 0 1111‐ Patrolman A (IV) 8 5555‐ 306 South Texas Auto Theft Force Grant Police Lieutenant 1 1111‐ Police Sergeant 1 1111‐ Patrolman A (IV) 6 6666‐ 309A F.A.S.T. ‐ Brownsville Patrolman A (IV) 0 3333‐ 311 Police Operations Police Commander 3 3333‐ Police Lieutenant 6 6666‐ Police Sergeant 23 22 22 23 23 ‐ Patrolman A (IV) 145 148 148 146 146 ‐ Patrolman B (III) 6 10 10 10 10 ‐ Patrolman C (II) 11 7788‐ Patrolman I 4 10 10 4 4 ‐ Probationary Patrolman I17881414‐ 339 West Side Community Network Center Police Lieutenant 1 1111‐ Police Sergeant 1 1111‐ Patrolman A (IV) 6 6666‐

Total Police Dept. 244 244 244 244 244 ‐

320 Fire Adm. Deputy Chief 1 1111‐ Asst. Fire Chief 1 1111‐ Fire Marshall 1 1111‐ Fire Lieutenant 1 1111‐ Fire Inspector 3 3333‐ 321 Fire Operations Assistant Fire Chief 3 3333‐ Fire Captain 10 10 10 9 9 ‐ Fire Lieutenant 17 17 17 17 17 ‐ Fire Fighter A 4248485151 ‐ Fire Fighter B 96655‐ Fire Truck Operator A 3026263030 ‐ Probationary Firefighter 7 8833‐ 536 Emergency Medical Services (E.M.S.) Assistant Fire Chief 1 1111‐ Fire Captain 1 1100‐ Fire Lieutenant 4 4444‐

66 City of Brownsville, Texas Authorized Personnel Positions ‐ General Fund ‐ 01 Fiscal Years 2013 ‐ 2016

Total Fire Dept. 174 174 174 174 174 ‐

Police 244 244 244 244 244 ‐ Fire & Emergency Medical Services 174 174 174 174 174 ‐ Civilian Employees 508 536 539 539 548 9 926 954 957 957 966 9

67 CITY OF BROWNSVILLE, TEXAS AUTHORIZED PERSONNEL POSITIONS‐CONVENTION & TOURISM FUND 11 FISCAL YEARS 2013 ‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Full Full Full Full Full (Decreases) Part No. Dept. Name Position Time Time Time Time Time from Fy 2015 Time 516 Event Center Event Center Manager 11111‐ ‐ Event Center Coordinator 11111‐ ‐ Maintenance Supervisor 11111‐ ‐ Adm. Technician II 11111‐ ‐ Maintenance Worker I 66666‐ ‐ Maintenance Worker II 11111‐ ‐

Total Convention & Tourism Fund 11 11 11 11 11 ‐ ‐

68 CITY OF BROWNSVILLE, TEXAS AUTHORIZED PERSONNEL POSITIONS‐COMMUNITY DEVELOPMENT FUND 17 FISCAL YEARS 2013 ‐ 2016

611 Comm. Development Adm. Social Services Coordinator 00 0 1 1 ‐ ‐ CDBG Program Coordinator 11 1 0 0 ‐ ‐ Senior Program Manager 0 0 1 0 0 ‐ ‐ Progam Manager 1 1 1 1 1 ‐ ‐ Accountant II 1 1 1 1 1 ‐ ‐ Administrative Specialist II 1 1 1 1 1 ‐ ‐ Compliance Specialist 1 1 1 1 1 ‐ ‐ Regulatory Compliance Specialist 0 0 0 1 1 ‐ ‐ Code Compliance Officer 11 1 1 1 ‐ ‐ 66 7 7 7 ‐ ‐

7392 Home Administration Housing Coordinator 11 1 1 1 ‐ ‐ Housing Manager 0 0 0 1 1 ‐ ‐ Home Grant Manager 1 1 1 0 0 ‐ ‐ 22 2 2 2 ‐ ‐

Total Community Development Fund 88 9 9 9 ‐ ‐

69 CITY OF BROWNSVILLE AUTHORIZED PERSONNEL POSITIONS‐LANDFILL TIPPING FEE INCREASE FUND 44 FISCAL YEARS 2013 ‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Full Full Full Full Full (Decreases) Part No. Dept. Name Position Time Time Time Time Time from Fy 2015 Time 415 Landfill Asst. PW Director/Landfill 11111 ‐ ‐ Landfill Project Coordinator 00011 ‐ ‐ Landfill Environmental Supervisor 11100 ‐ ‐ Adm. Specialist II 11111 ‐ ‐ Fiscal Technician II 11111 ‐ ‐ Landfill Mechanic 11111 ‐ ‐ Env. Compliance Officer 11111 ‐ ‐ Maintenance Worker I 44444 ‐ ‐ Maintenance Worker II 33333 ‐ ‐ Equipment Operator III 99886( 2) ‐ Equip Oper III/Landfill Mechanic 00111 ‐ ‐ Equip Oper III/Confined Space 00001 1 Equip Oper III/Composter 00001 1 Lead Equipment Operator III 33333 ‐ ‐ Scale Master 22222 ‐ ‐ 27 27 27 27 27 ‐ ‐ 420 Waste Minimization Env. Coordinator/Stormwater Mgr. 11111 ‐ ‐ Landfill Operations Manager 00011 ‐ ‐ Landfill Supervisor 11100 ‐ ‐ Community Service Specialist 11111 ‐ ‐ Adm. Technician II 11111 ‐ ‐ Maintenance Worker I 11111 ‐ ‐ 55555 ‐ ‐ 424 Greens Division Greens Division Supervisor 11111 ‐ ‐ Payroll Technician 11111 ‐ ‐ Maintenance Worker I 1414141414 ‐ ‐ Maintenance Worker II 22222 ‐ ‐ Equipment Operator I 33333 ‐ ‐ Equipment Operator II 10 10 10 10 10 ‐ ‐ Equipment Operator III 22211 ‐ ‐ Lead Equipment Operator III 00011 ‐ ‐ Carpenter 11111 ‐ ‐ 34 34 34 34 34 ‐ ‐ 425 Hot Shot Crew Hot Shot Crew Supervisor 11111 ‐ ‐ Equipment Operator I 11111 ‐ ‐ Equipment Operator II 22222 ‐ ‐ Maintenance Worker I 11111 ‐ ‐ 55555 ‐ ‐ 529 Ecological Management Maintenance Worker I 11111 ‐ ‐ Maintenance Worker II 11111 ‐ ‐ 22222 ‐ ‐

Total Landfill Tipping Fee Increase Fund 73 73 73 73 73 ‐ ‐

70 CITY OF BROWNSVILLE AUTHORIZED PERSONNEL POSITIONS‐AIRPORT FUND 61 FISCAL YEARS 2013‐ 2016

Fy 2013 Fy 2014 Fy 2015 Fy 2016 Full Time Fy 2016 Actual Actual Adopted Amended Adopted Increases Adopted Dept. Full Full Full Full Full (Decreases) Part No. Dept. Name Position Time Time Time Time Time from Fy 2015 Time 321 Fire Operations Fire Captain 1 1 111‐ ‐ Fire Lieutenant 2 2 222‐ ‐ Fire Truck Operator A 6 6 666‐ ‐ Firefighter A 3 3 333‐ ‐ 12 12 12 12 12 ‐ ‐

540 Airport Administration Airport Director 1 1 111‐ ‐ Business Development Manager 1 1 111‐ ‐ Accountant II 1 1 111‐ ‐ Adm. Specialist II 1 1 111‐ ‐ Airport Adm. Coordinator 0 0 011‐ Adm. Technician II 1 1 100‐ ‐ 5 5 555‐ ‐ 541 Airport Maintenance Facility Maintenance Supervisor 1 1 111‐ ‐ Maintenance Worker I 5 5 555‐ ‐ Equipment Operator II 6 6 666‐ ‐ Electrician 2 2 222‐ ‐ Carpenter 1 1 111‐ ‐ 15 15 15 15 15 ‐ ‐ 544 Airport Operations Chief Operations Officer 1 1 111‐ ‐ Airport Operations Officer 2 2 222‐ ‐ Airport Security Officer 0 0 000‐ ‐ 3 3 333‐ ‐

545 Airport Security Airport Operations Supervisor 1 1 111‐ ‐ Airport Security Guard 2 2 000‐ ‐ Parking Lot Cashier/Attendant 3 3 333‐ 1 6 6 444‐ 1

Total Airport Fund 41 41 39 39 39 ‐ 1

Collective Bargaining Employee Recap

321 Fire Operations Fire Captain 1 1 111 Fire Lieutenant 2 2 222 Fire Truck Operator A 6 6 666 Firefighter A 3 3 333 12 12 12 12 12

Fire & Emergency Medical Services 12 12 12 12 12 Civilian Employees 29 29 27 27 27 41 41 39 39 39

71 CITY OF BROWNSVILLE AUTHORIZED PERSONNEL POSITIONS‐MOTOR VEHICLE PARKING SYSTEM 63 FISCAL YEARS 2013‐ 2016

311P BPD Parking Operations Parking Enforcement Officer I 55555‐ ‐

524 Parking Operations Traffic Director 11111‐ ‐ Parking Supervisor 11111‐ ‐ Parking Enforcement Officer I 00000‐ ‐ Maintenance Worker I 11111‐ ‐ Lead Parking Meter Technician 11111‐ ‐ 44444‐ ‐

Total Motor Vehicle Parking System Fund 99999‐ ‐

72 CITY OF BROWNSVILLE AUTHORIZED PERSONNEL POSITIONS‐PUBLIC TRANSIT FUND 65 FISCAL YEARS 2013 ‐ 2016

211 Finance Accountant II 11111 ‐ ‐

560 General Administration

Grant & Public Outreach Manager 11111 ‐ ‐ BMetro Fleet Contract Manager 00011 ‐ ‐ Administrative Specialist I 11100 ‐ ‐ Administrative Specialist II 11111 ‐ ‐ Fiscal Technician II 11111 ‐ ‐ Fiscal Technician III 00011 ‐ ‐ Parking Enforcement Officer I 11100 ‐ ‐ Parking & Operations Technician 00011 ‐ ‐ 55566 ‐ ‐ 562 Fixed Route Operations BMetro Fleet Contract Manager 00100 ‐ ‐ Lead Spvr/Safety & Training 11111 ‐ ‐ Lead Supervisor 11111 ‐ ‐ Administrative Specialist II 11111 ‐ ‐ Communication Specialist III 11111 ‐ ‐ Customer Service Technician I 11100 ‐ ‐ Customer Serv. Representative II 00011 ‐ ‐ Customer Serv. Representative 00000 ‐ 1 Transit Operator 35 35 35 35 35 ‐ 4 40 40 41 40 40 ‐ 5 563 BMetro Building Maintenance Maintenance Coordinator 00011 ‐ ‐ Maintenance Supervisor 11100 ‐ ‐ Maintenance Worker I 13131313 9 (4) ‐ Maintenance Worker II 11111 ‐ ‐ Maintenance Worker II Crew Leader 22222 ‐ ‐ BUS Equipment Operator II 11111 ‐ ‐ 18 18 18 18 14 (4) ‐ 564 Paratransit Services Communication Specialist II 11111 ‐ 1 Communication Specialist III 11111 ‐ ‐ Transit Operator 88888 ‐ 4 10 10 10 10 10 ‐ 5 567 Planning‐Section 8 Transit Operation Planner 11111 ‐ ‐ 11111 ‐ ‐ 571 Fleet Maintenance Maintenance Supervisor 11111 ‐ ‐ Maintenance Worker I 00000 ‐ 3 Maintenance Worker II 11111 ‐ ‐ Equipment Operator II 11111 ‐ ‐ 33333 ‐ 3

Total Public Transit Fund 78 78 79 79 75 (4) 13

73 CITY OF BROWNSVILLE AUTHORIZED PERSONNEL POSITIONS‐BROWNSVILLE GOLF CENTER FUND 67 FISCAL YEARS 2012 ‐ 2015

505 BGC Administration Golf Course Coordinator 11111 ‐ ‐ Administrative Specialist II 11111 ‐ ‐ 22222 ‐ ‐ 506 BGC Golf Operations Golf Course Technician 11111 ‐ ‐ Maintenance Worker I 44444 ‐ ‐ 55555 ‐ ‐ 508 BGC Pro Shop Golf Center Supervisor 11111 ‐ ‐ Golf‐Pro Shop Attendant 11111 ‐ 1 Golf Cart Attendant 00000 ‐ 1 22222 ‐ 2

Total Brownsville Golf Center Fund 99999 ‐ 2

74 CITY OF BROWNSVILLE AUTHORIZED PERSONNEL POSITIONS‐2007 G. O. BOND FUND 81 FISCAL YEARS 2013 ‐ 2016

418 Streets and Drainage Maintenance Worker I 20000 ‐ ‐ Equipment Operator I 10000 ‐ ‐ Equipment Operator II 30000 ‐ ‐ Equipment Operator III 10000 ‐ ‐ E O III/Tractor Trailer Operator 10000 ‐ ‐

Total 2007 G. O. Bond Fund 80000 ‐ ‐

Note: Positions transferred to Fund 87 (2012 C.O. Fund) beginning with Fiscal Year 2014.

75 CITY OF BROWNSVILLE AUTHORIZED PERSONNEL POSITIONS‐2012 C.O. BOND FUND 87 FISCAL YEARS 2013 ‐ 2016

418 Streets and Drainage Equipment Operator I 01000‐ ‐ Equipment Operator II 03000‐ ‐ Equipment Operator III 01000‐ ‐ EO III/Tractor Trailer Operator 01000‐ ‐ Maintenance Worker I 02000‐ ‐ 0 Total 2012 C.O. Bond Fund 08000‐ ‐

Note: Positions transferred from Fund 81 (2007 G.O. Fund) beginning with Fy 2014.

76 CITY OF BROWNSVILLE AUTHORIZED PERSONNEL POSITIONS‐2013 C.O. BOND FUND 88 FISCAL YEARS 2013 ‐ 2016

418 Streets and Drainage Equipment Operator I 00111‐ ‐ Equipment Operator II 00333‐ ‐ Equipment Operator III 00111‐ ‐ EO III/Tractor Trailer Operator 00111‐ ‐ Maintenance Worker I 00222‐ ‐

Total 2013 C.O. Bond Fund 00888‐ ‐

Note: Positions transferred from Fund 87 (2012 C.O. Fund) beginning with Fy 2015.

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GENERAL FUND

This is the largest fund within the City. The general fund accounts for the majority of the financial resources of the government. General fund revenues include property taxes, sales taxes, licenses and permits, services charges, and other types of revenue. This fund includes most of the basic operating functions such as fire and police protection, municipal court, finance, city manager, city secretary, municipal information systems (MIS), legal, health, human resources, inspection, public works, traffic, parks and recreation, emergency medical services (EMS), engineering, zoning and general services and contingencies. The general fund is used to account for resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund.

CITY OF BROWNSVILLE, TEXAS

General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Years 2008 ‐ 2016

FY 2015 FY 2016 OVER FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 REVENUES Property taxes plus inventory Tax $ 17,921,627 $ 18,783,623 $ 20,485,711 $ 20,859,663 $ 23,364,565 $ 25,192,210 $ 27,313,713 $ 26,671,428 $ 26,982,820 $ 311,392 Sales taxes 25,183,017 23,797,227 22,976,878 24,054,995 24,932,856 25,387,576 26,363,436 27,410,120 27,958,322 548,202 Non‐property taxes 312,153 237,705 373,012 317,219 285,956 313,754 358,120 325,000 380,000 55,000 Fines and forfeitures 3,807,911 3,142,017 3,251,180 3,478,761 3,969,528 3,232,018 3,015,674 3,410,831 3,117,778 (293,053) Licenses and permits 2,216,234 1,564,344 1,720,447 1,999,698 2,003,932 1,822,320 1,941,809 1,996,225 2,030,450 34,225 Fees and services 18,738,121 20,441,984 18,927,609 21,246,057 20,651,016 20,946,502 20,930,492 19,145,656 19,994,004 848,348 Intergovernmental 3,992,037 2,063,999 2,473,757 3,254,570 2,279,085 1,874,982 3,208,385 3,428,093 1,562,483 (1,865,610) Interest income 759,616 268,960 233,047 54,070 61,756 34,858 39,140 55,000 58,000 3,000 Miscellaneous 2,892,542 2,895,819 3,971,825 3,732,529 3,248,432 6,755,139 3,491,007 3,573,984 2,405,731 (1,168,253) Utility Services from BPUB 4,537,729 4,163,337 4,008,429 4,224,881 4,104,574 4,108,466 4,647,888 4,523,350 4,523,350 ‐ BPUB Lawsuit ‐ ‐ 1,500,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Economic assistance‐BPUB ‐ ‐ 3,000,000 2,500,000 ‐ ‐ ‐ ‐ ‐ ‐ BPUB cash transfer to general fund 7,389,521 6,401,442 6,108,157 7,342,117 7,826,002 7,222,476 7,545,647 7,122,082 7,600,000 477,918

Total Revenues 87,750,508 83,760,457 89,030,052 93,064,560 92,727,702 96,890,301 98,855,311 97,661,769 96,612,938 (1,048,831)

EXPENDITURES General government 11,977,004 11,861,911 12,530,375 13,179,988 13,679,749 14,922,110 15,016,325 17,138,417 15,810,894 (1,327,523) Public safety 48,036,749 50,993,544 52,466,830 54,387,385 53,672,648 53,591,151 60,268,863 58,404,492 56,177,546 (2,226,946) Public works 11,436,635 8,736,956 8,852,046 9,259,033 8,532,133 8,488,215 8,794,789 9,079,963 8,853,853 (226,110) Sanitation 672,015 635,185 661,468 699,056 733,043 780,279 702,906 1,736,955 719,704 (1,017,251) Public health 1,841,148 1,847,205 1,824,443 1,771,768 1,656,906 1,432,496 1,606,339 1,807,815 1,695,039 (112,776) Public assistance ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Culture and recreation 9,003,139 9,486,576 8,692,950 9,019,483 9,192,509 9,055,711 9,064,540 11,619,544 10,242,629 (1,376,915) Economic development ‐ ‐ ‐ 113,784 42,283 46,935 48,925 45,000 49,000 4,000 Capital outlay 879,024 937,670 975,965 1,193,849 484,936 1,417,490 1,678,386 ‐ ‐ ‐

Total Expenditures 83,845,714 84,499,047 86,004,077 89,624,346 87,994,207 89,734,387 97,181,073 99,832,186 93,548,665 (6,283,521)

Excess (Deficiency) of Revenues Over (Under) Expenditures 3,904,794 (738,590) 3,025,975 3,440,214 4,733,495 7,155,914 1,674,238 (2,170,417) 3,064,273 5,234,690

80 CITY OF BROWNSVILLE, TEXAS

General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Years 2008 ‐ 2016

FY 2015 FY 2016 OVER FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 OTHER FINANCING SOURCES (USES) Operating transfers from other funds 2,982,190 1,484,300 1,089,790 1,267,752 1,815,926 1,289,000 1,400,000 2,245,000 2,200,000 (45,000) Operating transfers to other funds (5,734,046) (2,297,789) (4,666,691) (5,574,391) (2,683,992) (4,214,843) (4,007,412) (4,837,266) (5,264,273) (427,007) Asset transfer ‐ ‐ 112,139 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Capital contributions (400,611) ‐ Sales of fixed assets 27,158 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Debt proceeds ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Net Other Financing Sources (Uses) (3,125,309) (813,489) (3,464,762) (4,306,639) (868,066) (2,925,843) (2,607,412) (2,592,266) (3,064,273) (472,007)

Net change in fund balance 779,485 (1,552,079) (438,787) (866,425) 3,865,429 4,230,071 (933,174) (4,762,683) ‐ 4,762,683

Fund balance, beginning 17,609,690 18,583,316 17,031,237 15,079,474 16,675,069 20,960,312 24,860,310 23,927,136 19,164,453 (4,762,683) Prior period adjustment 194,141 ‐ (1,512,976) 2,462,020 419,814 (330,073) ‐ ‐ ‐ ‐

Fund balance, October 1, as stated 17,803,831 18,583,316 15,518,261 17,541,494 17,094,883 20,630,239 24,860,310 23,927,136 19,164,453 (4,762,683)

Fund Balance, September 30 $ 18,583,316 $ 17,031,237 $ 15,079,474 $ 16,675,069 $ 20,960,312 $ 24,860,310 $ 23,927,136 $ 19,164,453 $ 19,164,453 $ ‐

81 CITY OF BROWNSVILLE, TEXAS

General Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Years Ended 2015 and 2016

PERCENT FY 2015 FY 2016 OF TOTAL AMENDED ADOPTED OVER (UNDER) FY 2016 BUDGET BUDGET FY 2015 BUDGET REVENUES Property taxes $ 26,671,428 $ 26,982,820 $ 311,392 27.31% Sales taxes 27,410,120 27,958,322 548,202 28.29% Non‐property taxes 325,000 380,000 55,000 0.38% Fines and forfeitures 3,410,831 3,117,778 (293,053) 3.16% Licenses and permits 1,996,225 2,030,450 34,225 2.05% Fees and services 19,145,656 19,994,004 848,348 20.23% Intergovernmental 3,428,093 1,562,483 (1,865,610) 1.58% Interest income 55,000 58,000 3,000.00 0.06% Miscellaneous 3,573,984 2,405,731 (1,168,253) 2.43% Utility services from BPUB 4,523,350 4,523,350 ‐ 4.58% BPUB cash transfer to general fund 7,122,082 7,600,000 477,918 7.69% Operating transfers from other funds 2,245,000 2,200,000 (45,000) 2.23% Total Revenues 99,906,769 98,812,938 (1,093,831) 100.00%

EXPENDITURES General government 17,138,417 15,810,894 (1,327,523) 16.00% Public safety 58,404,492 56,177,546 (2,226,946) 56.85% Public works 9,079,963 8,853,853 (226,110) 8.96% Sanitation 1,736,955 719,704 (1,017,251) 0.73% Public health 1,807,815 1,695,039 (112,776) 1.72% Culture and recreation 11,619,544 10,242,629 (1,376,915) 10.37% Economic development 45,000 49,000 4,000 0.05% Operating transfers to other funds 4,837,266 5,264,273 427,007 5.33% Total Expenditures 104,669,452 98,812,938 (5,856,514) 100.00%

Excess (Deficiency) of Revenues Over (Under) Expenditures (4,762,683) ‐

Fund Balance, October 1 23,927,136 19,164,453

Fund Balance, September 30 $ 19,164,453 $ 19,164,453

Percentage of Fund Balance Available As Compared To Actual Expenditures Plus Cash Transfers To Other Funds 18.31% 19.39%

Fund Balance Classifications, October 1 Non‐Spendable 64,979 31,471 Restricted 1,787,267 1,855,189 Committed 3,620,934 4,623,284 Assigned 2,676,559 2,637,352 Unassigned 15,777,397 10,017,157 Fund Balance, October 1 23,927,136 19,164,453

Fund Balance Classifications, September 30 Non‐Spendable 31,471 31,471 Restricted 1,855,189 1,855,189 Committed 4,623,284 4,623,284 Assigned 2,637,352 2,637,352 Unassigned 10,017,157 10,017,157 Fund Balance, September 30 19,164,453 19,164,453

Percentage of Unassigned Fund Balance Available As Compared To Actual Expenditures Plus Cash Transfers To Other Funds 9.57% 10.14%

82 City of Brownsville, Texas Fiscal Year 2016

General Fund Revenues & Cash Transfers

Utility services from BPUB cash transfer to Operating transfers from BPUB, $4,523,350 , general fund, $7,600,000 other funds, $2,200,000 , Miscellaneous, 4.58% , 7.69% 2.23% $2,405,731 , 2.43% Intergovernmental, $1,562,483 , 1.58% Property taxes, $26,982,820 , 27.31% Interest income, $58,000 , 0.06% Fees and services, $19,994,004 , 20.23%

Sales taxes, $27,958,322 , 28.29%

Licenses and permits, $2,030,450 , 2.05%

Fines and forfeitures, Non‐property taxes, $3,117,778 , 3.16% $380,000 , 0.38%

General Fund Expenditures & Cash Transfers

Economic development, Operating transfers to Culture and recreation, $49,000 , 0.05% other funds, $5,264,273 , $10,242,629 , 10.37% 5.33%

Public health, General government, $1,695,039 , 1.72% $15,810,894 , 16.00% Sanitation, $719,704 , 0.73% Public works, $8,853,853 , 8.96%

Public safety, $56,177,546 , 56.68%

83 MAJOR SOURCES OF REVENUES

Property taxes, sales taxes, and fees and services make up 75.83% of the total revenues in the General Fund.

Sales Taxes 28.29% of Total Revenue This budget reflects a sales tax revenue increase of $548,202 or 2% over the sales tax budget of fiscal year 2015. Through August 2015, sales taxes have increased $1,094,987 or 4.52% over the same period as fiscal year 2014.

Property Taxes 27.31% of Total Revenue The adopted fiscal year 2016 ad valorem tax levy was calculated by applying the 2015 fiscal year property tax rate of $.700613 per $100 valuation. This is a .14% increase over the effective tax rate of $.699603.

Fees & Services 20.23% of Total Revenue Fees & services reflect a $848,348 increase or 4.43% difference from previous year. Major revenue sources under this classification include franchise fees, garbage collections fees, landfill fees, BPUB maintenance fee, and ambulance service fees.

Major Revenue Classifications Fiscal Years 2012 through 2016

Classification 2012 Actual 2013 Actual 2014 Actual 2015 Amended 2016 Adopted 500 ‐ Property Taxes $ 23,364,565 $ 25,192,210 $ 27,313,713 $ 26,671,428 $ 26,982,820 $ change from previous year $ 2,504,902 $ 1,827,645 $ 2,121,503 $ (642,285) $ 311,392 % change from previous year 12.01% 7.82% 8.42% ‐2.35% 1.17%

511 ‐ Sales Taxes $ 24,932,856 $ 25,387,576 $ 26,363,436 $ 27,410,120 $ 27,958,322 $ change from previous year $ 877,861 $ 454,720 $ 975,860 $ 1,046,684 $ 548,202 % change from previous year 3.65% 1.82% 3.84% 3.97% 2.00%

550 ‐ Fees & Services $ 20,651,016 $ 20,946,502 $ 20,930,492 $ 19,145,656 $ 19,994,004 $ change from previous year $ (595,041) $ 295,486 $ (16,010) $ (1,784,836) $ 848,348 % change from previous year ‐2.80% 1.43% ‐0.08% ‐8.53% 4.43%

84 CITY OF BROWNSVILLE, TEXAS GENERAL FUND COMPARISON OF YEAR END FUND BALANCE BASED ON BUDGET AND ACTUAL NUMBERS FROM FISCAL YEARS 2001 THROUGH 2016

Actual Actual Over Budget Actual Over (Under) Fiscal Fund Fund (Under) Actual Years Balance Balance Budget Prior Year

2001 5,838,508 8,660,060 2,821,552 (3,269,409) 2002 4,510,669 7,864,393 3,353,724 (795,667) 2003 5,702,218 10,165,870 4,463,652 2,301,477 2004 8,609,564 12,768,543 4,158,979 2,602,673 2005 7,209,337 15,495,753 8,286,416 2,727,210 2006 11,824,510 18,317,375 6,492,865 2,821,622 2007 10,312,806 17,609,690 7,296,884 (707,685) 2008 12,346,348 18,583,316 6,236,968 973,626 2009 11,468,082 17,031,237 5,563,155 (1,552,079) 2010 12,390,647 15,079,474 2,688,827 (1,951,763) 2011 9,489,129 16,675,070 7,185,941 1,595,596 2012 13,876,703 20,960,314 7,083,611 4,285,244 2013 17,956,140 24,860,310 6,904,170 3,899,996 2014 18,867,503 (A) 23,927,136 (D) 5,059,633 (933,174) 2015 19,296,630 (B) 19,500,000 (E) 203,370 (4,427,136) 2016 19,296,630 (C) 19,500,000 (F) 203,370 -

Fy 2014 Actual Fund Balance Nonspendable 64,979 64,979 Restricted 1,787,267 1,787,267 Committed 3,620,934 3,620,934 Assigned 2,676,559 2,676,559 Unassigned 10,717,764 15,777,397 Total 18,867,503 (A) 23,927,136 (D)

Fy 2015 Estimated Fund Balance Nonspendable 31,471 31,471 Restricted 1,855,189 1,855,189 Committed 4,623,284 4,623,284 Assigned 2,637,352 2,637,352 Unassigned 10,017,157 10,352,704 Total 19,164,453 (B) 19,500,000 (E)

Fy 2016 Estimated Fund Balance Nonspendable 31,471 31,471 Restricted 1,855,189 1,855,189 Committed 4,623,284 4,623,284 Assigned 2,637,352 2,637,352 Unassigned 10,017,157 10,352,704 Total 19,164,453 (C) 19,500,000 (F)

85 CITY OF BROWNSVILLE GENERAL FUND ACTUAL REVENUE & BUDGET FISCAL YEARS 2014 THROUGH 2016

Account 2014 Actual 2015 Amended 2016 Adopted Over (Under) Fiscal Number Description Amount Budget Budget Year 2015 Fund: 01 ‐ General Fund Revenues 490 ‐ Franchise Fees 491‐01 Franchise Fees Texas Gas Service 418,690 400,000 420,000 20,000 491‐04 Franchise Fees Time Warner Communications 1,000,070 960,000 1,000,000 40,000 491‐05 Franchise Fees AEP Texas Central Co. 135,870 124,000 124,000 ‐ 491‐06 Franchise Fees Magic Valley Electric Coop 225,184 205,000 205,000 ‐ 491‐07 Franchise Fees Governmental Mgmt. Services 961,420 930,000 940,000 10,000 491‐10 Franchise Fees Browning‐Ferris, Inc. 488,734 475,000 500,000 25,000 491‐138 Franchise Fees Smartcom Telephone 9,581 10,000 9,000 (1,000) 491‐148 Franchise Fees Granite Telecommunications 17,640 14,000 17,000 3,000 491‐15 Franchise Fees AT & T Corp. 389,197 415,000 375,000 (40,000) 491‐150 Franchise Fees XO Management Services, Inc. 71 50 75 25 491‐16 Franchise Fees B.F.I. ‐ El Jardin Coll. 4,822 4,500 4,500 ‐ 491‐25 Franchise Fees Birch Telecom 10,902 9,000 10,500 1,500 491‐26 Franchise Fees G.M.S.‐Rolloff Service 185,110 170,000 180,000 10,000 491‐28 Franchise Fees Sage Telecom, Inc. 305 300 250 (50) 491‐36 Franchise Fees Ionex Telecommunications 312 ‐ 250 250 491‐39 Franchise Fees Logix Communications 328 300 300 ‐ 491‐46 Franchise Fees Rosebud Cotton Co., Inc. 3,019 3,000 2,000 (1,000) 491‐55 Franchise Fees TWC's Digital Phone 128,564 100,000 130,000 30,000 491‐56 Franchise Fees McLead USA Incorporated 135 200 200 ‐ 491‐63 Franchise Fees ACN Communications Svc. Inc. 118 150 100 (50) 491‐64 Franchise Fees PNG Telecommunications, Inc. 5 20 ‐ (20) 491‐66 Franchise Fees MCI Metro Access Transmission 1,367 ‐ 2,500 2,500 491‐80 Franchise Fees Misc. Franchise Fee 15,028 10,000 10,000 ‐ 491‐81 Franchise Fees Bulls Eye Telecom, Inc. 2,148 2,000 2,000 ‐ 491‐82 Franchise Fees A.W.S. ‐ Military Hwy Coll. 3,539 3,100 3,100 ‐ 491‐83 Franchise Fees Olmito Water Supply Soll. 5,541 5,000 5,000 ‐ Account Classification Total: 490 ‐ Franchise Fees 4,007,699 3,840,620 3,940,775 100,155

500 ‐ Property Taxes 501 Current Ad Valorem Tax 21,730,575 21,901,428 21,753,076 (148,352) 502 Prior Years Ad Valorem Tax 1,271,274 1,070,000 1,000,000 (70,000) 503 Penalty & Interest 745,640 600,000 725,000 125,000 504 Current Delinq. Ad Valorem Tax 3,997,042 3,495,000 3,959,744 464,744 505 Current Year Tax Discounts (539,672) (500,000) (550,000) (50,000) 507 Per. Prop. Penalty Refund 35,072 35,000 30,000 (5,000) 508 Vehicle Inventory Tax 73,782 70,000 65,000 (5,000) Account Classification Total: 500 ‐ Property Taxes 27,313,713 26,671,428 26,982,820 311,392

510 ‐ Non‐Property Taxes 513 Mixed Drink Tax 298,757 250,000 300,000 50,000 515 Bingo Tax 59,363 75,000 80,000 5,000 Account Classification Total: 510 ‐ Non‐Property Taxes 358,120 325,000 380,000 55,000

511 ‐ Sales Taxes 511 Sales Taxes 26,185,088 27,240,120 27,768,322 528,202

86 CITY OF BROWNSVILLE GENERAL FUND ACTUAL REVENUE & BUDGET FISCAL YEARS 2014 THROUGH 2016

Account 2014 Actual 2015 Amended 2016 Adopted Over (Under) Fiscal Number Description Amount Budget Budget Year 2015 Fund: 01 ‐ General Fund 512 City‐Sales Taxes 178,348 170,000 190,000 20,000 Account Classification Total: 511 ‐ Sales Taxes 26,363,436 27,410,120 27,958,322 548,202

520 ‐ Fines and Forfeitures 521 Municipal Court Fines 1,788,886 2,050,000 1,800,000 (250,000) 523‐01 Mun. Court Spec. Fines Compliance Fee 66,858 70,000 65,000 (5,000) 523‐02 Mun. Court Spec. Fines Drivers Safety Course 13,473 13,000 13,000 ‐ 523‐04 Mun. Court Spec. Fines Special Expense (City Revenue) 666,341 787,610 750,000 (37,610) 523‐05 Mun. Court Spec. Fines Child Safety Fund‐City Share 5,716 6,500 6,000 (500) 523‐08 Mun. Court Spec. Fines Research Fee (City Fee) 75 150 100 (50) 523‐09 Mun. Court Spec. Fines False Alarm Fines 36,825 40,000 50,000 10,000 523‐13 Mun. Court Spec. Fines FR182 M/C Time Pymts(City Share) 12,597 ‐ ‐ ‐ 523‐14 Mun. Court Spec. Fines FR181 Juvenile Case Manager Fund 102,509 103,571 105,678 2,107 523‐16 Mun. Court Spec. Fines TPDF(TrncyPrvntn&Dvrsn Fd) 8,092 ‐ 8,000 8,000 524 Service Fees ‐ State Fines 314,302 340,000 320,000 (20,000) Account Classification Total: 520 ‐ Fines and Forfeitures 3,015,674 3,410,831 3,117,778 (293,053)

530 ‐ Licenses and Permits 531 Liquor, Beer and Wine 35,353 37,000 35,000 (2,000) 532 Bldg Permits & Processing Fees 1,029,553 980,000 1,030,000 50,000 533 Electrical Permits 205,455 175,000 200,000 25,000 534 Gas & Plumbing Permits 161,336 185,000 160,000 (25,000) 535 Swimming Pool Permits 8,385 10,000 8,500 (1,500) 536 Electricians License 30,950 32,000 32,000 ‐ 5360 Mechanical Permits 103,280 100,000 100,000 ‐ 5365 Multi‐Housing Inspections 9,030 102,000 102,000 ‐ 537 Occupation Taxes 8,779 15,000 11,000 (4,000) 538 House Moving/Demolition 10,150 3,500 3,500 ‐ 541 Animal City License 24,804 33,000 24,000 (9,000) 547 Restaurant Permits 215,210 215,000 215,000 ‐ 548 Wrecker Permits 11,400 12,000 12,000 ‐ 549‐07 Misc. Lic. & Permits Alarm Permits 22,960 24,000 24,000 ‐ 549‐11 Misc. Lic. & Permits Health ‐ Preliminary Insp. ‐ 75 500 425 549‐12 Misc. Lic. & Permits Health ‐ Non‐Schd. Request 50 50 50 ‐ 549‐13 Misc. Lic. & Permits Health ‐ Foster Home Inspections 2,270 1,800 1,900 100 549‐17 Misc. Lic. & Permits Health ‐ Training Renewals 40,110 50,000 50,000 ‐ 549‐18 Misc. Lic. & Permits Managers Certification 22,285 20,500 21,000 500 549‐24 Misc. Lic. & Permits Heimlich maneuver signs 200 300 ‐ (300) 549‐27 Misc. Lic. & Permits Massage Parlors 250 ‐ ‐ ‐ Account Classification Total: 530 ‐ Licenses and Permits 1,941,809 1,996,225 2,030,450 34,225

550 ‐ Fees, Services, Refunds, Etc. 551‐01 Vital Statistics Birth Certificates Local 216,143 205,000 225,000 20,000 551‐02 Vital Statistics Birth Certificates Online 55,616 60,000 40,000 (20,000) 551‐03 Vital Statistics Death Certificates 12,306 12,000 12,000 ‐ 551‐06 Vital Statistics Search Fees 96 100 100 ‐ 551‐07 Vital Statistics FR29 Records Preservation Fee 13,744 1,520 ‐ (1,520)

87 CITY OF BROWNSVILLE GENERAL FUND ACTUAL REVENUE & BUDGET FISCAL YEARS 2014 THROUGH 2016

Account 2014 Actual 2015 Amended 2016 Adopted Over (Under) Fiscal Number Description Amount Budget Budget Year 2015 Fund: 01 ‐ General Fund 551‐08 Vital Statistics Admin. Transit Fee‐ Weekday 4,250 4,000 4,000 ‐ 551‐09 Vital Statistics Admin. Transit Fee ‐ Weekend 535 800 500 (300) 551‐10 Vital Statistics Amendments to Death Certificates 1,311 900 1,000 100 551‐11 Vital Statistics Long Extra Death Certificate 657 350 500 150 551‐14 Vital Statistics Amendment Birth Certificates 3,804 3,800 3,800 ‐ 551‐32 Vital Statistics Death Cert. ‐ Additional Copy 2,498 3,300 3,000 (300) 552 Police Documents/Services 83,146 90,000 90,000 ‐ 555 Cemetery 350 400 400 ‐ 556 Certificate of Occupancy 49,300 50,000 50,000 ‐ 557‐305 Park Revenues Summer Program 24,212 20,000 24,000 4,000 558 Swimming Pool Fees 73,365 90,000 80,000 (10,000) 559‐01 Library Fees & Revenues Library Fines 72,245 85,000 75,000 (10,000) 559‐03 Library Fees & Revenues Library Conference Room 3,399 1,000 2,500 1,500 559‐05 Library Fees & Revenues Lost Library Card 8,530 7,000 8,500 1,500 559‐08 Library Fees & Revenues Photo Copies 84,731 75,000 80,000 5,000 559‐09 Library Fees & Revenues Library Meeting Room #2 ‐ ‐ 200 200 559‐50 Library Fees & Revenues Library Cafe. 225,172 223,000 225,000 2,000 560‐01 Fire Dept. Fees Sprinkler System Fees 550 1,000 1,000 ‐ 560‐02 Fire Dept. Fees Major Sprinkler System 1,200 1,000 1,000 ‐ 560‐03 Fire Dept. Fees Pre Review of Plans 5,150 3,800 4,500 700 560‐04 Fire Dept. Fees Underground Storage Tanks 1,025 500 500 ‐ 560‐05 Fire Dept. Fees Plan Rev / Insp After Nrml W/Hrs 200 300 400 100 560‐06 Fire Dept. Fees Hospital/Nursing Homes 3,100 2,500 2,500 ‐ 560‐07 Fire Dept. Fees Day Care/Foster Homes 7,300 7,500 7,500 ‐ 560‐08 Fire Dept. Fees Retest Fees 200 ‐ ‐ ‐ 560‐10 Fire Dept. Fees Lab/Clinics/Bonded Warehouses 800 1,000 900 (100) 560‐11 Fire Dept. Fees Temp. Food Stands 3,090 3,500 3,200 (300) 560‐13 Fire Dept. Fees Burning Permit Fees 525 800 800 ‐ 560‐14 Fire Dept. Fees Bon Fire Permit 80 50 50 ‐ 560‐15 Fire Dept. Fees Fixed Pipe Extinguishing 3,640 4,000 3,600 (400) 560‐16 Fire Dept. Fees Underground Sprinkler System 11,380 9,000 10,000 1,000 560‐17 Fire Dept. Fees Fireworks Display 200 200 200 ‐ 560‐19 Fire Dept. Fees Environmental Research 900 300 500 200 560‐20 Fire Dept. Fees Fire Reports 540 750 700 (50) 560‐21 Fire Dept. Fees Rev. Evacuation RT & Fire Drill ‐ 50 50 ‐ 560‐22 Fire Dept. Fees Pressure Test Fuel Oil Lines ‐ ‐ 50 50 560‐23 Fire Dept. Fees Certificate of Occupancy Insp. 24,420 25,000 25,000 ‐ 560‐24 Fire Dept. Fees Apartment Inspection Fee 400 1,000 1,000 ‐ 560‐25 Fire Dept. Fees Warehouse Inspections 2,900 3,000 2,700 (300) 560‐26 Fire Dept. Fees Re‐Inspection Fee 150 275 250 (25) 560‐27 Fire Dept. Fees Fire Safety Equip. Demo/Bus 800 500 1,000 500 560‐28 Fire Dept. Fees Fire Truck Presentation Bus. 900 100 900 800 560‐29 Fire Dept. Fees False Alarms 1,600 1,500 ‐ (1,500) 560‐30 Fire Dept. Fees Vehicle in Covered Mall Permit 30 50 ‐ (50) 560‐31 Fire Dept. Fees Fire Alarm System 1,445 1,500 1,450 (50) 560‐32 Fire Dept. Fees Fire Alarm Modify 1,245 700 1,000 300 560‐33 Fire Dept. Fees Sprinkler Modification 760 800 750 (50)

88 CITY OF BROWNSVILLE GENERAL FUND ACTUAL REVENUE & BUDGET FISCAL YEARS 2014 THROUGH 2016

Account 2014 Actual 2015 Amended 2016 Adopted Over (Under) Fiscal Number Description Amount Budget Budget Year 2015 Fund: 01 ‐ General Fund 560‐36 Fire Dept. Fees Commercial Inspections 50 ‐ ‐ ‐ 560‐37 Fire Dept. Fees Dentention Facilities 1,000 ‐ 1,000 1,000 560‐38 Fire Dept. Fees Temp Structures 30 100 50 (50) 560‐39 Fire Dept. Fees Hotel/Motel Inspections 200 100 100 ‐ 560‐40 Fire Dept. Fees Circus/Carnival Food Stand 610 600 750 150 560‐42 Fire Dept. Fees Copies of Fire Invest Cases 461 500 700 200 560‐50 Fire Dept. Fees FA146 Fire Dept. Response Rev 26,666 ‐ ‐ ‐ 562‐01 Garbage Collection Fees Garbage Collection 1,914,062 1,900,000 2,000,000 100,000 562‐02 Garbage Collection Fees Landfill Fees 4,245,261 3,790,000 4,200,000 410,000 562‐03 Garbage Collection Fees Commercial Garbage Collection 472,844 485,000 485,000 ‐ 562‐06 Garbage Collection Fees El Jardin Garbage Collection 4,641 4,000 4,000 ‐ 562‐07 Garbage Collection Fees Olmito Water Garb Collection Fee 6,211 4,000 4,000 ‐ 562‐09 Garbage Collection Fees Add. Commercial Garbage Coll 257,835 230,000 230,000 ‐ 562‐10 Garbage Collection Fees Military Hwy Garbage Coll Fee 4,306 3,000 3,000 ‐ 563‐05 Maintenance Fee El Jardin 27,813 26,000 26,000 ‐ 563‐10 Maintenance Fee PUB 3,310,089 3,200,000 3,350,000 150,000 563‐15 Maintenance Fee Military Hwy 21,465 19,000 19,000 ‐ 563‐20 Maintenance Fee Olmito Water Supply 32,770 30,000 30,000 ‐ 564 Recreation Activities 11,859 15,000 15,000 ‐ 565‐01 Rents Land Leases 6,500 6,000 6,000 ‐ 565‐04 Rents Park Rentals 28,335 25,000 25,000 ‐ 565‐08 Rents PW Land Lease Verizon Wireless 5,850 5,400 5,400 ‐ 565‐09 Rents Civic Pavillion 108,878 125,000 110,000 (15,000) 565‐13 Rents Sports Park Rental 64,119 ‐ ‐ ‐ 565‐18 Rents Noe Gonzalez 250 ‐ ‐ ‐ 565‐19 Rents Washington Pk ‐Sombrero Festival 9,000 4,500 4,500 ‐ 565‐20 Rents Cueto Bldg (FB01,A1587) 100,595 92,580 ‐ (92,580) 565‐35 Rents 609 E. 11th St. Building ‐ 8,800 ‐ (8,800) 566‐03 Attorneys Fees/Court Costs Attorneys Fees‐Cleaning of Lots 5,092 6,000 5,500 (500) 567 Building Insp.‐ Contractor Fees 6,850 8,000 6,800 (1,200) 567‐03 Building Insp.‐ Contractor Fees Plumbing Contractor Fee 250 ‐ ‐ ‐ 567‐04 Building Insp.‐ Contractor Fees Roofing Contractor Fee 2,750 3,500 3,000 (500) 567‐05 Building Insp.‐ Contractor Fees General Contractor Fee 99,750 100,000 100,000 ‐ 567‐07 Building Insp.‐ Contractor Fees Signs Contractor Fee 500 800 600 (200) 568‐01 Subd. & Zoning Fees Major Subd. Plat‐Single Family 8,000 8,000 8,000 ‐ 568‐02 Subd. & Zoning Fees Major Subd. Plat‐ Non‐Single Fam 2,500 4,500 4,000 (500) 568‐03 Subd. & Zoning Fees Minor Subdiviion Plat 14,850 15,000 15,000 ‐ 568‐05 Subd. & Zoning Fees Subd. Master Development Plans 1,000 800 800 ‐ 568‐06 Subd. & Zoning Fees Subdivision Amending Plat ‐ ‐ 350 350 568‐08 Subd. & Zoning Fees Subdivision Appeals ‐ ‐ 350 350 568‐09 Subd. & Zoning Fees Subd. Determination Certificate 3,300 4,000 3,500 (500) 568‐16 Subd. & Zoning Fees Subd. Repeat Screening 1,200 1,500 1,000 (500) 568‐17 Subd. & Zoning Fees Subdivision Misc. ‐ ‐ ‐ ‐ 568‐30 Subd. & Zoning Fees Zoning Classification Fee 25,650 35,000 35,000 ‐ 568‐31 Subd. & Zoning Fees Zoning Specific Use Permit 15,500 14,000 15,000 1,000 568‐32 Subd. & Zoning Fees Zoning Certificates 1,200 800 1,500 700 568‐34 Subd. & Zoning Fees Zoning Digital Maps 103 100 100 ‐

89 CITY OF BROWNSVILLE GENERAL FUND ACTUAL REVENUE & BUDGET FISCAL YEARS 2014 THROUGH 2016

Account 2014 Actual 2015 Amended 2016 Adopted Over (Under) Fiscal Number Description Amount Budget Budget Year 2015 Fund: 01 ‐ General Fund 568‐36 Subd. & Zoning Fees Zoning Misc. ‐ 500 500 ‐ 569‐03 Misc. Fees Ambulance Service Fees 2,142,759 2,170,000 2,250,000 80,000 569‐033 Misc. Fees EMS Cameron Co Rural Protection 294,605 223,150 223,150 ‐ 569‐04 Misc. Fees Fire Runs/Fire Protection‐County 401,785 325,000 325,000 ‐ 569‐040 Misc. Fees Fire Runs/Fire Protct‐Rnch Viejo 29,500 27,500 27,500 ‐ 569‐08 Misc. Fees Bldg. Insp. Miscellaneous Fees 14,622 28,000 15,000 (13,000) 569‐104 Misc. Fees City Ordinance Wrecker Fee 83,660 50,000 50,000 ‐ 569‐11 Misc. Fees Animal Shelter Fees 16,242 15,000 15,000 ‐ 569‐115 Misc. Fees FC206 Subdivision Park Fees 23,155 ‐ ‐ ‐ 569‐12 Misc. Fees Rabies Vaccinations 1,204 1,400 1,200 (200) 569‐13 Misc. Fees Municipal Court Certified Copies 6,194 6,500 6,500 ‐ 569‐131 Misc. Fees FR131 M/C Teen Court 1,800 ‐ ‐ ‐ 569‐15 Misc. Fees Returned Check Service Charge 690 1,800 800 (1,000) 569‐17 Misc. Fees Animal ‐ Adoption Fee 86 ‐ 500 500 569‐18 Misc. Fees Letter Fee/Abandoned Vehicle 5,450 5,000 5,000 ‐ 569‐23 Misc. Fees EMS Standby Fees 8,475 2,000 8,500 6,500 569‐24 Misc. Fees Sched Non‐Emerg Transfer Fee 914,741 890,000 890,000 ‐ 569‐31 Misc. Fees Youth Services ‐ Fees 64,053 70,000 70,000 ‐ 569‐315 Misc. Fees Parks NFL Flag Football 2,260 4,000 ‐ (4,000) 569‐32 Misc. Fees Online Convenience Fee 18,207 20,000 18,000 (2,000) 569‐53 Misc. Fees Loan Businesses‐Registration 900 600 1,500 900 569‐54 Misc. Fees FC234 Plastic Bag Fees 876,530 52,661 213,079 160,418 570‐01 Sports Park Concession Sales 111,792 120,000 110,000 (10,000) 570‐07 Sports Park Gate Fee ‐ 1,500 ‐ (1,500) 570‐11 Sports Park BSP Adult Softball League 40,865 ‐ ‐ ‐ 570‐14 Sports Park Adult Flag Football League 3,085 ‐ ‐ ‐ 570‐15 Sports Park Rental Fee ‐ 59,000 65,000 6,000 570‐16 Sports Park Registration Fees ‐ 44,000 40,000 (4,000) 570‐17 Sports Park Admission Fee ‐ 7,000 ‐ (7,000) Account Classification Total: 550 ‐ Fees, Services, Refunds, Etc. 16,922,793 15,305,036 16,053,229 748,193

570 ‐ Contributions 573‐02 Misc. Contributions FR290 Animal Shelter 1,931 ‐ ‐ ‐ 573‐10 Misc. Contributions Miscellaneous 600 1,258 1,000 (258) 573‐107 Misc. Contributions FA220 City Mgrs Golf Tournament 63,556 55,580 ‐ (55,580) 573‐115 Misc. Contributions FA129 State of the City Event ‐ 31,550 ‐ (31,550) 573‐116 Misc. Contributions FA130 Gonzalez Pk After Schl Pgm 3,438 ‐ ‐ ‐ 573‐119 Misc. Contributions Sombrero Festival, LTD‐Washingto 15,000 ‐ ‐ ‐ 573‐120 Misc. Contributions Clear The Shelter Event ‐ 2,500 ‐ (2,500) 573‐208 Misc. Contributions Brownsville Reads Contribut 6,500 6,000 ‐ (6,000) 573‐209 Misc. Contributions FR115 City Forestry 12,216 596 ‐ (596) 573‐21 Misc. Contributions FA64 BPD Christmas Comm/Youth 49,333 54,639 ‐ (54,639) 573‐210 Misc. Contributions All‐American City Contibutions 29,689 ‐ ‐ ‐ 573‐22 Misc. Contributions FA128 BPD C B Golf Tournament 20,570 49,185 ‐ (49,185) 573‐300 Misc. Contributions BCIC 2,750 204,847 ‐ (204,847) 573‐31 Misc. Contributions FR83 M/CTechnology Fund 86,234 60,031 56,423 (3,608) 573‐313 Misc. Contributions FA134 Robert Wood Johnson Founda 25,112 ‐ ‐ ‐

90 CITY OF BROWNSVILLE GENERAL FUND ACTUAL REVENUE & BUDGET FISCAL YEARS 2014 THROUGH 2016

Account 2014 Actual 2015 Amended 2016 Adopted Over (Under) Fiscal Number Description Amount Budget Budget Year 2015 Fund: 01 ‐ General Fund 573‐318 Misc. Contributions BCIC Bville PR Campaing 50,000 ‐ ‐ ‐ 573‐319 Misc. Contributions BCIC & GBIC Retail Eco Dev Plan 7,000 ‐ ‐ ‐ 573‐34 Misc. Contributions FA23 Firefighters Christmas 8,388 4,089 ‐ (4,089) 573‐38 Misc. Contributions FR84 Security (COB Officer) 64,673 103,722 107,747 4,025 573‐56 Misc. Contributions (FR117)Palm Tree Trimming Contrb ‐ 5,000 ‐ (5,000) 573‐710 Misc. Contributions FR112 The Challenge Brownsville 9,265 2,734 ‐ (2,734) 573‐75 Misc. Contributions TX Police Games Contribution ‐ 1,250 ‐ (1,250) 573‐95 Misc. Contributions FR111 Cyclobia Cont/Donations 42,980 ‐ ‐ ‐ 573‐99 Misc. Contributions BPUB ‐ Owens Road ‐ 71,395 ‐ (71,395) 574 P. U. B. Street Patching 508,563 335,153 350,000 14,847 Account Classification Total: 570 ‐ Contributions 1,007,799 989,529 515,170 (474,359)

572 ‐ Utility Services From BPUB 578 Utility Services PUB 4,647,888 4,523,350 4,523,350 ‐ Account Classification Total: 572 ‐ Utility Services From BPUB 4,647,888 4,523,350 4,523,350 ‐

573 ‐ Surplus Funds From BPUB 576 BPUB Cash Transfer 7,545,647 7,122,082 7,600,000 477,918 Account Classification Total: 573 ‐ Surplus Funds From BPUB 7,545,647 7,122,082 7,600,000 477,918

575 ‐ Intergovernmental 579‐08 Local, State & Fed Grant Hwy Sec. 112 Grant 249,387 515,952 502,503 (13,449) 579‐101 Local, State & Fed Grant FBI (RGVVCTF) ‐ Overtime 2,825 ‐ ‐ ‐ 579‐1018 Local, State & Fed Grant STEP‐Impaired Driving Mobiliz. 5,271 ‐ ‐ ‐ 579‐102 Local, State & Fed Grant DEA ‐ Overtime Reimbursement 34,405 34,404 34,748 344 579‐1038 Local, State & Fed Grant ICE MOU Joint Oper/Task Force 1,148 ‐ ‐ ‐ 579‐104 Local, State & Fed Grant ICE Task Force 8,598 ‐ ‐ ‐ 579‐105 Local, State & Fed Grant Click It or Ticket/STEP 3,310 ‐ ‐ ‐ 579‐108 Local, State & Fed Grant TSA ‐ Supporting Host Agency 55,868 55,868 ‐ (55,868) 579‐12 Local, State & Fed Grant Civil Defense 55,657 ‐ ‐ ‐ 579‐128 Local, State & Fed Grant STEP‐STEP 58,242 60,677 ‐ (60,677) 579‐131 Local, State & Fed Grant Justice Assistance Grant (BJA) 72,287 122,178 ‐ (122,178) 579‐142 Local, State & Fed Grant US ICE ‐ Cash Flow BPD 43,041 6,756 ‐ (6,756) 579‐144 Local, State & Fed Grant USMS Fugitive Apprehension TF 9,979 ‐ ‐ ‐ 579‐159 Local, State & Fed Grant BPD‐Border Star (DPS) 8,808 ‐ ‐ ‐ 579‐160 Local, State & Fed Grant FR123 LRGV Trauma TSA V‐Fire/EMS 6,336 ‐ ‐ ‐ 579‐161 Local, State & Fed Grant FR30 LEOSE Training Fire 908 ‐ ‐ ‐ 579‐222 Local, State & Fed Grant Transforming Texas Grant (Health 34,254 ‐ ‐ ‐ 579‐225 Local, State & Fed Grant 2012 St. Homeland Sec‐SHSP‐LETPA 29,490 ‐ ‐ ‐ 579‐228 Local, State & Fed Grant F.A.S.T.‐B'ville (Sept) 433,846 820,174 346,147 (474,027) 579‐229 Local, State & Fed Grant F.A.S.T.‐Other Agencies 447,590 106,071 ‐ (106,071) 579‐230 Local, State & Fed Grant 2013 State Hmland Sec SHSP/LETPA ‐ 48,000 ‐ (48,000) 579‐231 Local, State & Fed Grant 2013 State Hmland Sec SHSP 157,500 ‐ ‐ ‐ 579‐234 Local, State & Fed Grant DSRIP Project‐Public Health 79,270 91,766 40,259 (51,507) 579‐235 Local, State & Fed Grant Stillman Foundation Grant‐BSN 6,000 ‐ ‐ ‐ 579‐236 Local, State & Fed Grant TDSH 2014‐045238‐Ambulance Remou 30,000 ‐ ‐ ‐ 579‐238 Local, State & Fed Grant Racks for Bikes Grant ‐ 2,500 ‐ (2,500)

91 CITY OF BROWNSVILLE GENERAL FUND ACTUAL REVENUE & BUDGET FISCAL YEARS 2014 THROUGH 2016

Account 2014 Actual 2015 Amended 2016 Adopted Over (Under) Fiscal Number Description Amount Budget Budget Year 2015 Fund: 01 ‐ General Fund 579‐243 Local, State & Fed Grant 2012 ST Hmlnd Sec Grnt SHSP 50,000 ‐ ‐ ‐ 579‐244 Local, State & Fed Grant 2012 AFG‐EMW‐2012‐FR‐00371 97,969 ‐ ‐ ‐ 579‐245 Local, State & Fed Grant CC in Motion ‐ Valley Bapt Fndn ‐ 100,000 ‐ (100,000) 579‐245A Local, State & Fed Grant CC in Motion ‐ Partner Communities ‐ 45,500 ‐ (45,500) 579‐246 Local, State & Fed Grant 2014 SHSP LETPA ‐ 122,710 ‐ (122,710) 579‐247 Local, State & Fed Grant UTHSCH ‐ SRV AGR 3‐9‐15 ‐ MHCM ‐ 54,000 ‐ (54,000) 579‐34 Local, State & Fed Grant South Texas Auto Theft Enf. 1,042,244 1,065,317 563,666 (501,651) 579‐40 Local, State & Fed Grant Maint. of Traffic Signals 38,170 35,160 35,160 ‐ 579‐425 Local, State & Fed Grant Local Border Security Prog‐Fy 14 129,638 ‐ ‐ ‐ 579‐59 Local, State & Fed Grant Foundation ‐ Health/Education ‐ ‐ 40,000 40,000 579‐73 Local, State & Fed Grant FR61 LEOSE Training Allocation 16,348 16,060 ‐ (16,060) 579‐771 Local, State & Fed Grant LBSP FY 2015 ‐ 125,000 ‐ (125,000) Account Classification Total: 575 ‐ Intergovernmental 3,208,385 3,428,093 1,562,483 (1,865,610)

580 ‐ Misc. Revenue 5830‐01 Sale of Materials Traffic 9,812 10,000 10,000 ‐ 5830‐02 Sale of Materials Public Works/Streets 2,551 ‐ 1,000 1,000 584 Auction Sales / City Property 64,323 50,000 ‐ (50,000) 586‐01 Sale of Land Land 29,468 ‐ 20,000 20,000 586‐03 Sale of Land Abandonment 7,154 5,000 ‐ (5,000) 587 Misc. Revenues (25) ‐ ‐ ‐ 587‐03 Misc. Revenues P. U. B. Reimb‐A. Barbosa 27,097 25,120 25,650 530 587‐04 Misc. Revenues Credit Union Reimb.‐A. Barbosa 18,489 25,120 25,560 440 587‐06 Misc. Revenues Comm. on Cokes, Candy, Etc. 6,362 7,000 6,500 (500) 587‐08 Misc. Revenues Insurance Claims/Reimb. 67,898 15,021 10,500 (4,521) 587‐10 Misc. Revenues Miscellaneous 73,808 50,000 25,000 (25,000) 587‐1007 Misc. Revenues Warranty Reimbursement 180 ‐ ‐ ‐ 587‐112 Misc. Revenues FA133‐4th July Comm Donation 5,000 ‐ ‐ ‐ 587‐115 Misc. Revenues Jail Telephone Commission 1,644 5,000 2,500 (2,500) 587‐12 Misc. Revenues Sales of Plans & Specifications 800 1,500 500 (1,000) 587‐133 Misc. Revenues Rebates 5,996 7,000 9,000 2,000 587‐135 Misc. Revenues US Postal Serv. Lease/City Hall 50,000 52,000 50,000 (2,000) 587‐139 Misc. Revenues BCIC ‐ Admin. Services 24,000 24,000 24,000 ‐ 587‐14 Misc. Revenues GBIC ‐ Admin. Services 87,958 90,000 93,000 3,000 587‐15 Misc. Revenues Citywide Indirect Costs 751,982 646,500 646,500 ‐ 587‐1550 Misc. Revenues TML Property Equity Return 6,423 10,000 15,000 5,000 587‐1720 Misc. Revenues TML Refund W/C Equity Return 951 10,000 1,000 (9,000) 587‐173 Misc. Revenues BCIC Sports Park Maint Fee 600,000 550,000 550,000 ‐ 587‐179 Misc. Revenues Bro. Beautification Committee ‐ 10,000 ‐ (10,000) 587‐199 Misc. Revenues Mr. Amigo Luncheon Rev. 3,750 3,120 4,000 880 587‐20 Misc. Revenues Sales Tax Discount 3,134 2,700 3,000 300 587‐205 Misc. Revenues P‐Card Rebate 43,694 40,000 45,000 5,000 587‐209 Misc. Revenues Animal Control Restitution 510 1,000 500 (500) 587‐216 Misc. Revenues Cash Short/Over Sports Park (156) ‐ ‐ ‐ 587‐228 Misc. Revenues P‐25 PISC Radio #2009C12438 50,600 ‐ ‐ ‐ 587‐231 Misc. Revenues Unclaimed Property Recovery 283 ‐ 500 500 587‐238 Misc. Revenues Recycling Revenue (GMS) 14,695 ‐ ‐ ‐

92 CITY OF BROWNSVILLE GENERAL FUND ACTUAL REVENUE & BUDGET FISCAL YEARS 2014 THROUGH 2016

Account 2014 Actual 2015 Amended 2016 Adopted Over (Under) Fiscal Number Description Amount Budget Budget Year 2015 Fund: 01 ‐ General Fund 587‐248 Misc. Revenues ATM Commission 2,400 2,400 2,400 ‐ 587‐259 Misc. Revenues Curbside Recycling Proceeds 762 ‐ ‐ ‐ 587‐265 Misc. Revenues BPD/BISD ‐ Radio System 43,920 43,920 43,920 ‐ 587‐266 Misc. Revenues BPD/BND Radio System 2,320 6,960 6,960 ‐ 587‐271 Misc. Revenues BPD‐UTB/TSC ‐ Radio System 19,500 15,600 19,500 3,900 587‐273 Misc. Revenues BPD Disposition of Evidence 851 300 300 ‐ 587‐274 Misc. Revenues Fed Govt Border Fence Settlement ‐ 600,004 ‐ (600,004) 587‐29 Misc. Revenues Charro Days Chair Rental ‐ 500 ‐ (500) 587‐30 Misc. Revenues Cash Over/Short Inspections (59) ‐ ‐ ‐ 587‐31 Misc. Revenues Cash Over/Short Vital Statistics 40 ‐ ‐ ‐ 587‐32 Misc. Revenues Cash Over/Short Police (1) ‐ ‐ ‐ 587‐34 Misc. Revenues Cash Over/Short Landfill 93 ‐ ‐ ‐ 587‐35 Misc. Revenues Cash Over/Short Vacant Lots ‐ ‐ ‐ ‐ 587‐357 Misc. Revenues FR144 Southmost Veterans Parade 2,875 722 ‐ (722) 587‐36 Misc. Revenues Cash Over/Short M. Court 752 ‐ ‐ ‐ 587‐384 Misc. Revenues U‐Mix Vending Svcs Commission ‐ 350 900 550 587‐41 Misc. Revenues Cash Over/Short Accounting 167 ‐ ‐ ‐ 587‐419 Misc. Revenues Fleet Warranty Refunds 325 ‐ ‐ ‐ 587‐446 Misc. Revenues Brownsville Hurricane Awareness ‐ ‐ 3,000 3,000 587‐499 Misc. Revenues FR110 Time Warner PEG CapitalFee 200,014 ‐ ‐ ‐ 587‐53 Misc. Revenues F. C. U.‐ 100% ‐ Employee Reimb. 121,235 113,618 115,871 2,253 587‐531 Misc. Revenues F.C.U.‐100%‐Other Employee Reimb ‐ ‐ ‐ ‐ 587‐60 Misc. Revenues Cash Over/Short Library 112 ‐ ‐ ‐ 587‐68 Misc. Revenues Cash Over/Short Finance (94) ‐ ‐ ‐ 587‐80 Misc. Revenues Photocopies 10,285 13,000 12,000 (1,000) 587‐88 Misc. Revenues Recycling Center ‐ 15,000 ‐ (15,000) 587‐90 Misc. Revenues Restitution Payments 3,171 2,000 2,000 ‐ 587‐99 Misc. Revenues Cleaning of Lots Interest 9,654 15,000 10,000 (5,000) 588 Cleaning of Lots 106,456 115,000 105,000 (10,000) 588‐10 Cleaning of Lots Delinquent 50 ‐ ‐ ‐ Account Classification Total: 580 ‐ Misc. Revenue 2,483,207 2,584,455 1,890,561 (693,894)

581 ‐ Interest Income 581 Interest Earned 39,086 55,000 45,000 (10,000) 589‐01 Int. Earned MM Checking Acct. M. M. Checking Acct. Interest 54 ‐ 13,000 13,000 Account Classification Total: 581 ‐ Interest Income 39,140 55,000 58,000 3,000

590 ‐ Operating Transfers From Other Funds 591‐62 Transfers from Other Funds Bridge Fund 1,400,000 2,045,000 2,000,000 (45,000) 591‐72 Transfers from Other Funds Worker's Comp. Fund ‐ 200,000 200,000 ‐ Account Classification Total: 590 ‐ Operating Transfers From Other Funds 1,400,000 2,245,000 2,200,000 (45,000)

Fund Revenue Total: 01 ‐ General Fund $ 100,255,311 $ 99,906,769 $ 98,812,938 $ (1,093,831)

93 CITY OF BROWNSVILLE GENERAL FUND EXPENDITURES BY DEPARTMENT AND EXPENDITURE FUNCTIONS FISCAL YEARS 2014 THROUGH 2016

2014 Actual 2015 Amended 2016 Adopted Over (Under) FY Dept No. Department Name Amount Budget Budget 2015

10 ‐ General Government 01‐1101 City Commission District #1 10,718 15,180 15,178 (2) 01‐1102 City Commission District #2 5,401 15,177 15,175 (2) 01‐1103 City Commission District #3 13,504 15,177 15,175 (2) 01‐1104 City Commission District #4 8,850 15,177 15,175 (2) 01‐110A City Commission At Large "A" 820 14,846 14,846 ‐ 01‐110B City Commission At Large "B" 11,306 15,177 14,199 (978) 01‐110MMayor 28,239 25,296 75,296 50,000 01‐120 Legal 548,522 538,521 544,210 5,689 01‐130 City Manager 1,168,741 1,315,191 1,275,071 (40,120) 01‐131 Internal Auditor 165,085 169,450 170,336 886 01‐132 Historic Downtown Heritage 37,398 4,250 ‐ (4,250) 01‐134 Downtown Revitalization Inf. Ctr 20,449 ‐ ‐ ‐ 01‐135 Grant Writers 290,008 332,372 419,430 87,058 01‐140 Municipal Court 2,011,548 2,075,146 2,025,696 (49,450) 01‐141 Municipal Court Warrant Officers 310,304 323,678 304,548 (19,130) 01‐211 Finance 1,236,904 1,401,683 1,362,467 (39,216) 01‐212 Purchasing 364,760 392,369 424,722 32,353 01‐213 EMS ‐ Billing 351,651 395,094 417,938 22,844 01‐215 Old Fed. Courthouse ‐ City Hall 408,388 536,755 463,012 (73,743) 01‐216 City Plaza 147,630 141,335 139,038 (2,297) 01‐231 Human Resources 726,860 783,951 785,608 1,657 01‐232 Safety/Risk Management 229,722 238,930 240,442 1,512 01‐241 MIS 1,025,018 1,141,545 1,148,261 6,716 01‐251 City Secretary 463,470 676,266 636,995 (39,271) 01‐252 Elections 920 220,800 ‐ (220,800) 01‐253 Communications 104,531 95,463 55,500 (39,963) 01‐491 Public Information Services Dept 900,005 839,124 884,601 45,477 01‐518 Building Maintenance 504,444 552,440 574,622 22,182 01‐518C Cueto Building 1,396 ‐ ‐ ‐ 01‐519 Market Square Building 23,076 100,275 99,721 (554) 01‐558 El Tapiz Building 100,287 174,459 177,540 3,081 01‐559 San Fernando Building 243 ‐ ‐ ‐ 01‐610 General Planning 411,257 604,681 809,198 204,517 01‐613 Zoning & Subdivision 136,671 156,761 153,894 (2,867) 01‐619 Planning & Zoning Comm 6,287 15,200 ‐ (15,200) 848‐125 Special Projects Employee Training 4,296 3,000 3,000 ‐ 848‐130 Special Projects Account Analysis Payment 2,763 10,000 2,000 (8,000) 848‐155 Special Projects Home HUD Reimbursement ‐ 89,948 ‐ (89,948) 848‐16 Special Projects 4th July Comm Donations‐Assigned 5,000 ‐ ‐ ‐ 848‐179 Special Projects Book Allowance 800 500 500 ‐ 848‐189 Special Projects Levi's Building Storage Rental 241,500 241,500 241,500 ‐ 848‐199 Special Projects 1355 E. Madison Property Rental 30,000 20,000 ‐ (20,000) 848‐224 Special Projects Brownsville Reads 6,844 7,500 1,500 (6,000) 848‐236 Special Projects City Sec. Document Preservation 2,822 1,520 ‐ (1,520) 848‐240 Special Projects State of the City Event 92 40,700 ‐ (40,700) 848‐284 Special Projects PID Note Shrt Term ‐Restric Acct 66,535 ‐ ‐ ‐ 848‐295 Special Projects El Tapiz Buliding Reroof 131,830 ‐ ‐ ‐ 848‐297 Special Projects Cueto Parking Lot (FB01,131) 34,199 3,504 ‐ (3,504) 848‐321 Special Projects Christmas‐Firefighters 12,789 4,089 ‐ (4,089) 848‐323 Special Projects Southmost Veterans Parade 2,945 722 ‐ (722) 848‐329 Special Projects Municipal Court Technology Fund 5,812 67,698 ‐ (67,698) 848‐337 Special Projects Downtown Market Plan 61,965 107,107 ‐ (107,107) 848‐356 Special Projects Land Use Assumption Project 103,000 ‐ ‐ ‐ 848‐357 Special Projects Property Appraisal AEP Funded 2,500 ‐ ‐ ‐ 848‐363 Special Projects Gutierrez Bldg Renovations 35,685 ‐ ‐ ‐

94 CITY OF BROWNSVILLE GENERAL FUND EXPENDITURES BY DEPARTMENT AND EXPENDITURE FUNCTIONS FISCAL YEARS 2014 THROUGH 2016

2014 Actual 2015 Amended 2016 Adopted Over (Under) FY Dept No. Department Name Amount Budget Budget 2015

848‐367 Special Projects Retail Coach 42,575 15,425 ‐ (15,425) 848‐374 Special Projects Neutra House Repairs 7,699 1,326 ‐ (1,326) 848‐375 Special Projects Cueto Parking Lot Land Purchase 1,343 4,250 ‐ (4,250) 848‐385 Special Projects Brownsville Symposium ‐ 2,100 ‐ (2,100) 848‐386 Special Projects 1045 E. Washington Purchase 1,500 55,333 ‐ (55,333) 848‐399 Special Projects BC Wrkshp‐11th st Bldg Rntl Exp. ‐ 8,800 ‐ (8,800) 848‐400 Special Projects CC in Motion ‐ Valley Bapt Fndn ‐ 145,500 ‐ (145,500) 848‐402 Special Projects HUD 5‐year Consolidated Plan ‐ 50,000 ‐ (50,000) 848‐410 Special Projects Cueto Parkng Lot Constr (FA1587) ‐ 185,460 ‐ (185,460) 848‐417 Special Projects Discharge System J Colunga FC234 ‐ 138,500 ‐ (138,500) 848‐49 Special Projects Compensation Study 37,355 10,475 ‐ (10,475) 848‐55 Special Projects Veterans Day 3,215 ‐ ‐ ‐ 848‐57 Special Projects Charro Days Float 2,653 2,000 2,500 500 848‐58 Special Projects BPD Christmas Comm/Youth Fund 45,686 54,639 ‐ (54,639) 848‐59 Special Projects BPD Chief's Benefit Golf Tourn. 9,753 49,185 ‐ (49,185) 848‐64 Special Projects Retiree Health Insurance 549,080 568,000 550,000 (18,000) 848‐72 Special Projects All American City 45,921 5,000 ‐ (5,000) 848‐73 Special Projects Older American Celebration 3,998 3,000 3,500 500 848‐78 Special Projects 4th Of July Committee 30,000 30,000 30,000 ‐ 848‐82 Special Projects Local Match‐Public Transit Fund 175,000 ‐ ‐ ‐ 848‐98 Special Projects Teen Court 10,730 15,000 15,000 ‐ 848‐99 Special Projects Mr. Amigo 11,431 14,000 14,000 ‐ 848‐997 Special Projects BCIC Comm. Voice Survey Kiosks ‐ 18,205 ‐ (18,205) 876‐101 Contingency Mun Court Online Convenience Fee 8,144 7,000 7,000 ‐ 876‐102 Contingency Bldg Insp Online Convenience Fee 3,974 3,000 3,000 ‐ 876‐271 Contingency United Brownsville 25,000 25,000 20,000 (5,000) 876‐277 Contingency Chamber of Commerce 22,200 ‐ ‐ ‐ 876‐282 Contingency BCVB Building Improvements 6,960 ‐ ‐ ‐ 876‐285 Contingency UT RFP Response 34,900 ‐ ‐ ‐ 876‐288 Contingency Young House Maintenance, Repairs 14,985 ‐ ‐ ‐ 876‐289 Contingency Neal House Maintenance,Repairs 125 ‐ ‐ ‐ 876‐292 Contingency Branding & Marketing 12,018 139,976 ‐ (139,976) 876‐801 Contingency Errors & Omissions Insurance 125,093 100,000 125,000 25,000 876‐802 Contingency Gen. Liability & Prop Damage Ins 141,828 136,000 140,000 4,000 876‐805 Contingency Consulting Legal Fees 42,616 50,000 35,000 (15,000) 876‐806 Contingency Unemployment Insurance Costs 30,471 50,000 30,000 (20,000) 876‐810 Contingency Law Suits 11,500 30,000 10,000 (20,000) 876‐811 Contingency Employees' Awards Banquet 41,901 30,000 30,000 ‐ 876‐812 Contingency Contingencies 50,575 88,000 128,000 40,000 876‐814 Contingency City Membership Dues 99,897 100,000 100,000 ‐ 876‐817 Contingency Comp Auto Liability Insurance 245,801 215,000 230,000 15,000 876‐821 Contingency Land and Property Acquisitions 9,134 ‐ ‐ ‐ 876‐830 Contingency Deductible Claims/Prof. Liab. 18,156 20,000 20,000 ‐ 876‐889 Contingency County Collection Fee 332,666 320,000 330,000 10,000 876‐891 Contingency County Appraisal District 441,832 457,186 460,000 2,814 876‐895 Contingency ETJ Litigation ‐ Legal ‐ 50,000 ‐ (50,000) 876‐987 Contingency El Tapiz Elevator Repair 35,000 ‐ ‐ ‐ 869‐10 Utilities New Market Square Plaza 3,788 1,500 1,500 ‐ 10 ‐ General Government Totals: $15,262,291 $17,138,417 $15,810,894 (1,327,523)

20 ‐ Public Safety 01‐121 Civil Service 15,265 8,303 7,000 (1,303) 01‐302 Southmost Network Center 798,605 782,755 782,597 (158) 01‐303 Emergency Management 454,424 619,781 614,531 (5,250) 01‐304 S.T.A.T.E. ‐ Fy '00 (Bville) 78,548 ‐ ‐ ‐ 01‐305 S. T. A. T. E. ‐ Other Agencies 562,529 573,291 ‐ (573,291)

95 CITY OF BROWNSVILLE GENERAL FUND EXPENDITURES BY DEPARTMENT AND EXPENDITURE FUNCTIONS FISCAL YEARS 2014 THROUGH 2016

2014 Actual 2015 Amended 2016 Adopted Over (Under) FY Dept No. Department Name Amount Budget Budget 2015

01‐306 S. T. A. T. E. ‐ Grant City 854,995 922,696 922,418 (278) 01‐307 TSA ‐ Supporting Host Agency 55,868 55,868 ‐ (55,868) 01‐309A F.A.S.T. ‐ Brownsville 430,083 838,348 346,147 (492,201) 01‐309B F.A.S.T. ‐ Other Agencies 447,590 106,071 ‐ (106,071) 01‐309C F.A.S.T. ‐ B'ville (Sept) 3,763 ‐ ‐ ‐ 01‐310 Police Administration 3,133,899 3,325,109 3,485,468 160,359 01‐311 Police Operations 24,464,440 24,341,077 24,170,075 (171,002) 01‐311A BPD Animal Control 350,769 414,147 388,048 (26,099) 01‐311S BPD Security 396,271 346,442 409,402 62,960 01‐313 Justice Assistance Grant (BJA) 42,044 78,290 ‐ (78,290) 01‐314A JAG ‐ Other Agencies 30,243 43,888 ‐ (43,888) 01‐315 Step DWI / Speed (TXDOT) 58,242 60,677 ‐ (60,677) 01‐315A STEP‐Impaired Driving Mobilizati 5,271 ‐ ‐ ‐ 01‐316 Municipal Jail 522,935 531,839 529,885 (1,954) 01‐319 US ICE ‐ Cash Flow BPD 43,041 6,756 ‐ (6,756) 01‐320 Fire Admin. 1,252,324 1,333,999 1,294,293 (39,706) 01‐321 Fire Operations 13,145,646 13,065,541 13,080,715 15,174 01‐328A Local Border Security Prog‐Fy 13 8,808 ‐ ‐ ‐ 01‐328B Local Border Security Prog‐Fy 14 126,500 ‐ ‐ ‐ 01‐328C LBSP FY 2015 ‐ 125,000 ‐ (125,000) 01‐339 Westside Community Network Ctr. 931,717 928,664 921,368 (7,296) 01‐341 Click it or Ticket/STEP 3,310 ‐ ‐ ‐ 01‐520 Traffic Admin. 60,085 71,700 71,048 (652) 01‐521 Electrical Signals 569,422 593,352 579,320 (14,032) 01‐522 Graphic Signs / Markings 755,536 842,518 832,004 (10,514) 01‐535 Ordinance Enforcement 823,004 955,123 910,218 (44,905) 01‐535D Demolition‐Condemned Houses 29,307 153,139 200,000 46,861 01‐536 Fire / EMS 5,295,501 5,551,855 5,409,174 (142,681) 01‐615 Building Inspections / Permits 1,087,342 1,282,460 1,187,809 (94,651) 01‐862S Sports Park Security ‐ 31,475 36,026 4,551 848‐117 Special Projects LEOSE ‐ Police Training 3,812 18,038 ‐ (18,038) 848‐170 Special Projects CC Serv Agreemnt P‐25 PISC Radio 50,600 ‐ ‐ ‐ 848‐175 Special Projects TX Police Games ‐ 1,250 ‐ (1,250) 848‐238 Special Projects 2012 Hmlnd Sec Grnt SHSP/LETPA 29,490 ‐ ‐ ‐ 848‐296 Special Projects 11th Street Building Restoration 89,756 31,629 ‐ (31,629) 848‐324 Special Projects LRGV Trauma TSA V‐Fire/EMS 6,336 ‐ ‐ ‐ 848‐327 Special Projects LEOSE Training‐Fire 1,238 ‐ ‐ ‐ 848‐358 Special Projects FY 2012 AFG Participation Match 134,578 ‐ ‐ ‐ 848‐360 Special Projects 2013 State Hmland Sec SHSP/LETPA ‐ 49,486 ‐ (49,486) 848‐361 Special Projects 2013 State Hmland Sec SHSP 157,500 ‐ ‐ ‐ 848‐372 Special Projects BPD‐ Children's Bike Rodeo 3,115 5,000 ‐ (5,000) 848‐376 Special Projects TDSH 2014‐045238‐Ambulance Remou 79,775 ‐ ‐ ‐ 848‐379 Special Projects 2012 ST Hmlnd Sec Grnt SHSP 50,000 ‐ ‐ ‐ 848‐389 Special Projects 2014 SHSP LETPA ‐ 134,990 ‐ (134,990) 848‐97 Special Projects Fire Dept. Response Coll. Fee 977 18,935 ‐ (18,935) 876‐286 Contingency Legal Ser. Fire Me‐Too‐Appeal 39,447 30,000 ‐ (30,000) 876‐294 Contingency Lawsuit Contingency 3,219,319 125,000 ‐ (125,000) 876‐893 Contingency EMS Collection Fees 3,332 ‐ ‐ ‐ 20 ‐ Public Safety Totals: $ 60,706,601 $ 58,404,492 $ 56,177,546 (2,226,946)

30 ‐ Public Works 01‐409 Recycling Center ‐ 1,800 1,800 ‐ 01‐410 Public Works Administration 568,363 576,881 581,022 4,141 01‐411 Garage 98,693 166,338 107,159 (59,179) 01‐417 Street Maintenance 2,306,702 2,306,794 2,351,214 44,420 01‐418 Streets & Drainage 1,302,591 1,259,540 1,257,182 (2,358)

96 CITY OF BROWNSVILLE GENERAL FUND EXPENDITURES BY DEPARTMENT AND EXPENDITURE FUNCTIONS FISCAL YEARS 2014 THROUGH 2016

2014 Actual 2015 Amended 2016 Adopted Over (Under) FY Dept No. Department Name Amount Budget Budget 2015

01‐419 Street Patching PUB 377,552 348,400 373,845 25,445 01‐433 Beautification Mowing 71,324 94,852 93,641 (1,211) 01‐516G Brownsville Trees III 73 ‐ ‐ ‐ 01‐614 Section 112 Highway Planning 249,387 520,442 502,503 (17,939) 01‐620 Engineering Administration 843,795 928,107 930,077 1,970 01‐640 Sidewalk Construction Project 420,887 395,489 404,474 8,985 848‐2271Special Projects Keep Brownsville Beautiful Act 375 ‐ ‐ ‐ 848‐267 Special Projects PID Aerators 15,581 10,000 10,000 ‐ 848‐315 Special Projects Lowe's Sales Tax Incentive 166,848 170,000 12,436 (157,564) 848‐364 Special Projects MVEC Lighting Projects 69,980 50,000 50,000 ‐ 848‐369 Special Projects (FR115) City Forestry ‐ 7,590 ‐ (7,590) 848‐387 Special Projects (FR117) GMS Palm Tree Trim Contr ‐ 5,000 ‐ (5,000) 848‐412 Special Projects Owens Road ‐ PUB Portion ‐ 71,395 ‐ (71,395) 848‐82 Special Projects Local Match‐Public Transit Fund 98 ‐ ‐ ‐ 876‐819 Contingency Beautification 69,606 38,835 50,000 11,165 876‐881 Contingency Magic Valley Elec/Street Lts 288,393 280,000 280,000 ‐ 876‐882 Contingency C P & L Street Lights 135,974 135,000 135,000 ‐ 869‐07 Utilities Street Lights‐Utilities 1,856,874 1,700,000 1,700,000 ‐ 869‐11 Utilities Street Medians‐Water 11,861 12,000 12,000 ‐ 869‐24 Utilities FM 511 City House 3,021 1,500 1,500 ‐ 30 ‐ Public Works Totals: $ 8,857,977 $ 9,079,963 $ 8,853,853 (226,110) ‐ 40 ‐ Sanitation ‐ 01‐414L Plastic Bag Fee Expenses 664,405 1,061,821 35,642 (1,026,179) 01‐416 Area Maintenance Operations 266,374 286,034 294,962 8,928 848‐45 Special Projects El Jardin Garbage Collection Fee 3,218 3,500 3,500 ‐ 876‐892 Contingency PUB Collection Fees 389,225 380,000 380,000 ‐ 876‐905 Contingency Olmito Water Sup Garbage Collect 3,516 3,500 3,500 ‐ 876‐916 Contingency Military Hwy Garbage Coll Fee 2,189 2,100 2,100 ‐ 40 ‐ Sanitation Totals: 1,328,926 1,736,955 719,704 (1,017,251)

50 ‐ Public Health 01‐530 Public Health Administration 359,370 391,423 397,743 6,320 01‐531 Animal Control 538,170 545,915 535,012 (10,903) 01‐532 Pest Control 185,981 226,771 223,815 (2,956) 01‐533 Health Inspections 237,370 298,910 313,193 14,283 01‐534A Trasforming Texas Grant 34,254 926 ‐ (926) 01‐534B UTHSCSA DSRIP Project 46,728 106,684 40,258 (66,426) 01‐534WWellness Program 55,838 85,320 85,518 198 848‐182 Special Projects FR112 The Challenge Brownsville 14,751 5,318 ‐ (5,318) 848‐293 Special Projects COB Curbside Recycling Pilot Pro 56,371 15,186 ‐ (15,186) 848‐326 Special Projects Animal Shelter ‐ Donations 4,952 ‐ ‐ ‐ 848‐339 Special Projects Health Fair 4,560 4,500 4,500 ‐ 848‐340 Special Projects City ‐ CycloBia 28,713 18,812 60,000 41,188 848‐342 Special Projects (FR111) Cyclobia ‐ Restricted 12,701 2,050 ‐ (2,050) 848‐366 Special Projects Stillman Foundation Grant‐BSN 6,000 ‐ ‐ ‐ 848‐378 Special Projects FA134 Robert Wood Johnson Founda ‐ 5,000 ‐ (5,000) 848‐413 Special Projects CITY ‐ The Challenge Brownsville ‐ 12,000 ‐ (12,000) 848‐415 Special Projects UTHSCH ‐ SRV AGR 3‐9‐15 ‐ MHCM ‐ 54,000 ‐ (54,000) 869‐14 Utilities Health Clinic 31,548 35,000 35,000 ‐ 50 ‐ Public Health Totals: 1,617,307 1,807,815 1,695,039 (112,776)

70 ‐ Culture & Recreation 01‐490 City Library 3,073,358 4,286,283 3,555,899 (730,384) 01‐493 Library Cafe / Copies 826 274,564 248,811 (25,753) 01‐510 Parks & Recreation Adminstration 345,017 369,664 337,263 (32,401) 01‐511 Recreation 479,526 571,141 541,993 (29,148)

97 CITY OF BROWNSVILLE GENERAL FUND EXPENDITURES BY DEPARTMENT AND EXPENDITURE FUNCTIONS FISCAL YEARS 2014 THROUGH 2016

2014 Actual 2015 Amended 2016 Adopted Over (Under) FY Dept No. Department Name Amount Budget Budget 2015

01‐512 Parks 2,571,122 2,512,076 2,593,520 81,444 01‐513 Swimming Pools 352,050 579,904 570,973 (8,931) 01‐514 City Cemetary 37,253 64,126 61,211 (2,915) 01‐515 Civic Pavillion 327,601 417,231 388,428 (28,803) 01‐553C Cyclobia Event 29,794 13,688 ‐ (13,688) 01‐709 VIA Network Service 00/01 18,808 ‐ ‐ ‐ 01‐822 Youth Recreation 180,409 187,723 185,753 (1,970) 01‐862 Sports Park 639,425 945,944 915,972 (29,972) 01‐862C Sports Park Concesssion 96,711 120,530 109,806 (10,724) 848‐115 Special Projects Zoo Improvements 38,727 2,489 ‐ (2,489) 848‐139 Special Projects City Manager's Youth Fund 32,400 59,430 ‐ (59,430) 848‐151 Special Projects B'ville Border Film Commission 10,375 10,000 10,000 ‐ 848‐216 Special Projects Hike & Bike Trail Master Plan 13,504 ‐ ‐ ‐ 848‐217 Special Projects Transportation of Stillman House 14,000 ‐ ‐ ‐ 848‐25 Special Projects Tennis Center Operation 11,000 11,000 11,000 ‐ 848‐289 Special Projects Washington Park Improvements 131,397 ‐ ‐ ‐ 848‐294 Special Projects M. Krishna Bequest‐Medical Books ‐ 15,000 ‐ (15,000) 848‐299 Special Projects Parks NFL Flag Football 2,450 4,000 ‐ (4,000) 848‐370 Special Projects Oliveira Skate Park (FB01, CM206 30,104 16,153 ‐ (16,153) 848‐371 Special Projects Portway Acres Park (FC 206) 28,979 ‐ ‐ ‐ 848‐373 Special Projects Mobile Rec Unit Summer Tour ‐ 2,500 ‐ (2,500) 848‐377 Special Projects Racks for Bikes Grant‐P.F.B.C. ‐ 5,000 ‐ (5,000) 848‐39 Special Projects Historic Brownsville Museum A/C 1,530 ‐ ‐ ‐ 848‐411 Special Projects Duck Pond ‐ 344,098 ‐ (344,098) 848‐74 Special Projects Downtown Jazz Festival ‐ 35,000 35,000 ‐ 848‐996 Special Projects Parks Master Plan ‐ 95,000 ‐ (95,000) 876‐836 Contingency Historic Brownsville Museum 20,000 15,000 15,000 ‐ 876‐852 Contingency Bro. Historical Assn. 35,000 15,000 15,000 ‐ 876‐938 Contingency Bville Museum of Fine Arts 139,000 ‐ ‐ ‐ 876‐941 Contingency CAF‐Event 10,000 10,000 10,000 ‐ 869‐02 Utilities Historic Bville Museum 11,048 12,500 12,500 ‐ 869‐03 Utilities Gladys Porter Zoo 455,347 420,000 420,000 ‐ 869‐04 Utilities Community Playhouse 22,641 23,000 23,000 ‐ 869‐08 Utilities Stillman House 16,190 14,000 14,000 ‐ 869‐09 Utilities Little League Parks 74,698 70,000 70,000 ‐ 869‐13 Utilities Brownsville Museum of Fine Arts 39,913 33,000 33,000 ‐ 869‐21 Utilities Tennis Center Complex 24,644 23,000 23,000 ‐ 869‐25 Utilities Parks Sprinkler Meters 14,934 18,000 18,000 ‐ 869‐30 Utilities Children's Museum 29,005 23,000 23,000 ‐ 869‐31 Utilities Capital Theater 261 500 500 ‐ 70 ‐ Culture & Recreation Totals: $9,359,046 $11,619,544 $10,242,629$ (1,376,915)

80 ‐ Economic Development 848‐280 Special Projects Tax Increment Reinv. Zone #1 48,925 45,000 49,000 4,000 80 ‐ Economic Development Totals: 48,925 45,000 49,000 4,000

90 ‐ Operating Transfers to Other Funds 991‐11 Transfers To Other Funds Convention & Tourist Fund 300,000 326,659 320,000 (6,659) 991‐20 Transfers To Other Funds Non‐Bonded Debt Fund 87,958 90,000 93,000 3,000 991‐205 Transfers To Other Funds Gen Non Bond Debt Serv Fd 10,000 30,000 30,000 ‐ 991‐206 Transfers To Other Funds Gen Non Bond Debt Serv Fd ‐ 177,437 177,437 ‐ 991‐45 Transfers To Other Funds Capital Equipment 99,700 313,343 ‐ (313,343) 991‐61 Transfers To Other Funds Airport Fund 1,725,000 1,512,882 1,643,000 130,118 991‐65 Transfers To Other Funds Public Transit Fund 1,270,754 1,775,150 2,692,836 917,686 991‐67 Transfers To Other Funds Bro Golf & Recreation 314,000 311,795 308,000 (3,795) 991‐70 Transfers To Other Funds Employee Benefit Fund 200,000 300,000 ‐ (300,000) 90 ‐ Operating Transfers to Other Funds Totals: 4,007,412 4,837,266 5,264,273 427,007

98 CITY OF BROWNSVILLE GENERAL FUND EXPENDITURES BY DEPARTMENT AND EXPENDITURE FUNCTIONS FISCAL YEARS 2014 THROUGH 2016

2014 Actual 2015 Amended 2016 Adopted Over (Under) FY Dept No. Department Name Amount Budget Budget 2015

General Fund Total $101,188,486 $104,669,452 $98,812,938 $ (5,856,514)

Expenditures by Function General Government 15,262,291 17,138,417 15,810,894 (1,327,523) Public Safety 60,706,601 58,404,492 56,177,546 (2,226,946) Public Works 8,857,977 9,079,963 8,853,853 (226,110) Sanitation 1,328,926 1,736,955 719,704 (1,017,251) Public Health 1,617,307 1,807,815 1,695,039 (112,776) Culture & Recreation 9,359,046 11,619,544 10,242,629 (1,376,915) Economic Development 48,925 45,000 49,000 4,000 Operating Transfers 4,007,412 4,837,266 5,264,273 427,007

Total Expenditures by Function $ 101,188,486 $ 104,669,452 $ 98,812,938 $ (5,856,514)

99 City of Brownsville, Texas Revenue & Expenditure Budget Amendments Fiscal Year 2015

Revenue Expenditure

Budget Rollover - Bikes for People Grant - purchase bike racks 2,500 2,500 Budget set-up for promotional from BCIC for MRU 2,500 2,500 Carry over budget FAST TF 700 & 900 accounts in FY 2015 380,482 380,482 Budget set-up FAST TF supplemental award in FY 2015 (Asst DA & equipmt) 199,436 199,436 Set-up budget carry forward into FY 2015: 2012-DJ-BX-0299 2,441 2,441 Set-up budget carry forward into FY 2015: 2013-DJ-BX-0437 36,617 36,617 Budget set-up in FY 2015: 2014-DJ-BX-0485 BPD, CC & HPD 83,120 83,120 Set-up OT budget only - STEP COMP FY 2015 60,677 60,677 Budget set-up for 2013 State Homeland Security SHSP/LETPA & adjustment 48,000 48,000 Adjust budget for ICE operations OT & FB for January 2015 1,291 1,291 Budget set-up Vly Bpst Lgcy Fndtn - C.C. in motion master plan grant 100,000 100,000 Budget set-up UTHSC-SPH - DSRIP contract for FY 2015 91,766 51,900 Adjust budget to cover NFL flag football expenditures 4,000 4,000 Adjust budget for ICE operations OT & FB for February 2015 1,208 1,208 Increase budget - PID contributions 10,000 10,000 Budget set-up for FY 2014 promotionals from BCIC 15,000 15,000 Budget set-up for TSA #HSTS0213HSLR267 for FY 2015. 55,868 55,868 Budget set-up for the Brownsville Reads Project 6,000 6,000 Adjust sales tax budget for 3% payroll increase 495,120 495,120 Budget set-up for the 2014 SHSP LETPA Grant 122,710 122,710 Budget set-up - S.T.A.T.E. - 2015-T01-000021 - other entities 576,683 576,683 Record BCIC grant budget and to revise overbudget accounts 5,000 5,000 Budget set-up for BPUB portion of Owens Rd. 71,395 71,395 Adjust budget for ICE - operations for March 2015 3,126 3,126 Budget set-up for LBS F 2015 #LBSP-15-0016 in FY 2015 125,000 125,000 Zero out budget as Transforming for Texas grant has been completed (35,000) (35,000) Budget amendment - Res. #2015-043 - amend General Fund rev. & exp. 650,004 1,585,968 Budget set-up local share for BCIC Grant for Comm. Voice Kiosks 20,000 20,000 To increase budget for rev & exp accts for amt of donations received 258 258 Budget set-up for the Duck Pond Project 112,783 112,783 Budget amendment to record rent due for bcWORKSHOP FY 2015 8,800 8,800 Budget set-up - MPO - to account for FY 2015 salary adj to prsnl. 81,120 81,120 Budget set-up - UTHSCH - agreement for Health Initiatives (cyclying) 54,000 54,000 Budget amendment to record insurance reimbursement on asset #3119032 4,521 4,521 Budget set-up donation TX Police Games - cycling mountain bike events 1,000 1,000 Budget set-up for BPD's Childrens Bike Rodeo donation from BCIC 2015 5,000 5,000 Budget set-up donation by Republic Services, Inc. TX Police Games 250 250 Budget amendment - Resolution #2015-053 - approved via City Commission 6/16/15 - 70,000 Budget set-up Partner Communities - VBLF - Active Trans Mast Plan Harlingen 10,000 10,000 Budget set-up Partner Communities - VBLF - Active Trans Mast Plan Los Fresnos 10,000 10,000 Budget set-up Partner Communities - VBLF - Active Trans Mast Plan San Benito 5,000 5,000 Budget set-up Partner Communities - VBLF - Active Trans Mast Plan South Padre 10,000 10,000 Budget set-up Valley Baptist Lgcy Fndtn - C.C. in motion master plan P.I. 10,000 10,000 Budget transfer - GAN #5 - cover cameras & Hummer wrap/adj orig aprvd bdg trv 6,000 6,000

100 City of Brownsville, Texas Revenue & Expenditure Budget Amendments Fiscal Year 2015

Revenue Expenditure Budget adjustment - 493 - to increase rev & exp budget as per rev & costs incurred 10,000 10,000 Budget set-up - Valley Baptist Lgcy Fndtn - C.C. in motion master plan RV 500 500 To revise budget & local share for BCIC grant for Comm Kiosks (5,436) (5,436) Set-up budget for "Clear the Shelter Event" sponsorhip - Tipotex 2,500 2,500 Adjust budget for ICE operations OT & FB for August 2015 1,131 1,131

3,462,371 4,428,469

101 CITY OF BROWNSVILLE, TEXAS GENERAL FUND PERCENTAGE OF EXPENSE CATEGORIES FISCAL YEAR 2015 AMENDED BUDGET

Personnel Services $ 71,368,791 68.19% Materials and Supplies 6,575,092 6.28% Maintenance of Bldgs. and Structures 1,406,743 1.34% Maintenance of Equipment 3,297,021 3.15% Miscellaneous Services 6,985,479 6.67% Sundry Charges-Indirect Costs 18,000 0.02% General Services & Contingencies 8,563,252 8.18% Capital Equipment 1,614,808 1.54% Transfers Out 4,837,266 4.62%

Total $ 104,666,452 100.00%

102 CITY OF BROWNSVILLE, TEXAS GENERAL FUND PERCENTAGE OF EXPENSE CATEGORIES FISCAL YEAR 2016 ADOPTED BUDGET

Personnel Services $ 71,644,505 72.51% Materials and Supplies 5,700,379 5.77% Maintenance of Bldgs. and Structures 1,397,366 1.41% Maintenance of Equipment 3,119,238 3.16% Miscellaneous Services 5,614,641 5.68% Sundry Charges-Indirect Costs 18,000 0.02% General Services & Contingencies 6,054,536 6.13% Capital Equipment - 0.00% Transfers Out 5,264,273 5.33%

Total $ 98,812,938 100.00%

103 CITY OF BROWNSVILLE, TEXAS GENERAL FUND COMPARISON OF EXPENDITURE CATEGORIES BETWEEN FISCAL YEARS 2015 AND 2016

Percentage Amended Adopted Over Over Budget Budget (Under) (Under) Fiscal Year Fiscal Year Fiscal Year Fiscal Year Expenditure Categories 2015 2016 2015 2016

Personnel Services $ 71,368,791 $ 71,644,505 $ 275,714 0.39% Materials and Supplies 6,575,092 5,700,379 (874,713) -13.30% Maintenance of Bldgs. and Structures 1,406,743 1,397,366 (9,377) -0.67% Maintenance of Equipment 3,297,021 3,119,238 (177,783) -5.39% Miscellaneous Services 6,985,479 5,614,641 (1,370,838) -19.62% Sundry Charges-Indirect Costs 18,000 18,000 - 0.00% General Services & Contingencies 8,563,252 6,054,536 (2,508,716) -29.30% Capital Equipment 1,614,808 - (1,614,808) -100.00% Transfers Out 4,837,266 5,264,273 427,007 8.83%

Total $ 104,666,452 $ 98,812,938 $ (5,853,514) -5.59%

104 City of Brownsville General Fund ‐ Expenditures By Category & Personnel Cost Comparison Fiscal Year 2016 Budget

Transfers Out, $5,264,273 , 5% Gen Ser & Cont., $6,072,536 , 6% Misc Services, $5,614,641 , 6% Maint of Equip, $3,119,238 , 3% All Other Fire/EMS, Depts, $18,046,043 Maint of Bldgs, $24,398,259 , 25% $1,397,366 , 1% , 34% Materials and Supplies, Personnel, $5,700,379 , 6% $71,644,505 , 73% Police, $29,200 ,203 , 41%

An additional $1,288,459 of Fire Dept. personnel costs, which is not reflected in this pie chart, are charged to the Airport Fund.

105 City of Brownsville, Texas Collective Bargaining and Full-Time Authorized Personnel Positions Regular (Non-Collective Bargaining) Employee Positions In The General Fund Fiscal Year 2016 Budget

Number of Full-Time Collective Authorized Bargaining Personnel Percentage Employees Positions Distribution

Collective Bargaining Employees

Police 244 Fire & Emergency Medical Services 174 (A)

Total Collective Bargaining Employees 418 (A) 43.27%

Regular Employees 548 56.73%

Total Authorized Personnel Positions In The General Fund 966 100.00%

(A) There are 12 firefighter positions assigned to the Airport Fund that are not included in this schedule; funding for these positions is provided by the General Fund.

106

CITY COMMISSION

BUDGET UNIT(S):

1101 District #1

1102 District #2

1103 District #3

1104 District #4

110A At Large “A”

110B At Large “B”

110M Mayor

107 City Commission

City Commission District #1

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015

City Commission

Commissioner 01‐1101 City Commission District #1 1 1 ‐ ‐

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 1101 City Commission District #1 600 ‐ Personnel Services 626 978 978 976 700 ‐ Materials and Supplies 56 2,039 2,039 2,039 760 ‐ Miscellaneous Services 10,036 12,163 12,163 12,163 Department Total: City Commission District #1 10,718 15,180 15,180 15,178

City Commission District #2

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015

City Commission

Commissioner 01‐1102 City Commission District #2 1 1 ‐ ‐

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 1102 City Commission District #2 600 ‐ Personnel Services 616 978 978 976 700 ‐ Materials and Supplies ‐ 2,036 2,036 2,036 760 ‐ Miscellaneous Services 4,785 12,163 12,163 12,163 Department Total: City Commission District #2 5,401 15,177 15,177 15,175

108 City Commission District #3

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015

City Commission

Commissioner 01‐1103 City Commission District #3 1 1 ‐ ‐

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 1103 City Commission District #3 600 ‐ Personnel Services 594 978 978 976 700 ‐ Materials and Supplies 69 2,036 2,036 2,036 760 ‐ Miscellaneous Services 12,841 12,163 12,163 12,163 Department Total: City Commission District #3 13,504 15,177 15,177 15,175

City Commission District #4

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015

City Commission

Commissioner 01‐1104 City Commission District #4 1 1 ‐ ‐

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 1104 City Commission District #4 600 ‐ Personnel Services 616 978 978 976 700 ‐ Materials and Supplies 1,668 2,036 2,036 2,036 760 ‐ Miscellaneous Services 6,567 12,163 12,163 12,163 Department Total: City Commission District #4 8,850 15,177 15,177 15,175

City Commission At Large “A”

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015

City Commission Commissioner 01‐110A City Commission At Large “A” 1 1 ‐ ‐

109

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 110A City Commission At Large "A" 600 ‐ Personnel Services 242 647 647 647 700 ‐ Materials and Supplies ‐ 2,036 2,036 2,036 760 ‐ Miscellaneous Services 578 12,163 12,163 12,163 Department Total: City Commission At Large "A" 820 14,846 14,846 14,846

City Commission At Large “B”

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015

City Commission Commissioner 01‐110B City Commission At Large “B” 1 1 ‐ ‐

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 110B City Commission At Large "B" 600 ‐ Personnel Services 626 978 978 ‐ 700 ‐ Materials and Supplies 246 2,036 2,036 2,036 760 ‐ Miscellaneous Services 10,434 12,163 12,163 12,163 Department Total: City Commission At Large "B" 11,306 15,177 15,177 14,199

City Commission Mayor

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015

City Commission

Commissioner 01‐110M Mayor 1 1 ‐ ‐

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 110M Mayor 600 ‐ Personnel Services 242 647 647 647 700 ‐ Materials and Supplies 3,010 2,036 2,036 2,036 760 ‐ Miscellaneous Services 24,987 22,613 22,613 72,613 Department Total: Mayor 28,239 25,296 25,296 75,296

110

LEGAL

BUDGET UNIT(S):

120 Legal

MARK SOSSI CITY ATTORNEY 1001 E. ELIZABETH ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6011 FAX: (956) 546‐4291 WEBSITE: CITYATTORNEY.COB.US EMAIL: [email protected] 111 Legal Department

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Legal Assistant City Attorney 2 2 ‐ ‐ City Prosecutor 0 0 ‐ 1 Administrative Specialist II 2 2 ‐ ‐ Total 4 4 ‐ 1

Expenditures and Key Measures

Expenditures By Category FY 2014 Actual FY 2015 Adopted FY 2015 Amended FY 2016 Adopted Department: 120 Legal

600 ‐ Personnel Services 344,597 338,171 343,931 350,025

700 ‐ Materials and Supplies 9,371 4,735 10,735 4,735

750 ‐ Maintenance of Equipment 2,375 2,250 2,655 2,250

760 ‐ Miscellaneous Services 192,179 187,200 181,200 187,200

Department Total: Legal 548,522 532,356 538,521 544,210

112

CITY MANAGER

BUDGET UNIT(S):

121 Civil Service

130 City Manager

CHARLIE CABLER CITY MANAGER 1001 E. ELIZABETH ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6007 FAX: (956) 546‐4021 WEBSITE: CITYMANAGER.COB.US EMAIL: [email protected] 113 City Manager’s Office

Mission: To provide our customers efficient and quality municipal services with courtesy and concern.

Function: To manage the overall function of municipal government, to implement ordinances established by the City Commission, and to coordinate the distribution of public information and the acquisition of grants to supplement local funding.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Civil Service Civil Service Director 1 1 ‐ ‐ Total 1 1 ‐ ‐

Office of the City Manager City Manager 1 1 ‐ ‐ Deputy City Manager 1 1 ‐ ‐ Assistant City Manager 2 2 ‐ ‐ Public Relations Officer 1 1 ‐ ‐ Organizational Development Mgr. 1 1 ‐ ‐ Community Engagement Coordinator 0 1 1 ‐ Executive Assistant 1 1 ‐ ‐ Assistant to Mayor/City Commission 1 1 ‐ ‐ Civil Service Secretary 2 2 ‐ ‐ Administrative Specialist II 0 0 ‐ ‐ Administrative Technician I 0 0 ‐ ‐ Total 10 11 1 ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To serve the public through efficient performance of local government. 2. Increase digital content and communication with citizens. 3. Maximize grant opportunities and cost sharing efforts.

Objectives A. To coordinate efforts of City departments and to adequately respond to citizen requests for service. B. Increase community involvement by providing activities awareness and outreach. C. Create engaging and effective digital content for social media, web page, and special event marketing. D. Maintain a healthy financial position.

114 Expenditures and Key Measures

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 121 Civil Service 700 ‐ Materials and Supplies ‐ 2,000 2,000 2,000 760 ‐ Miscellaneous Services 15,265 5,000 6,303 5,000 Department Total: Civil Service 15,265 7,000 8,303 7,000 Department: 130 City Manager 600 ‐ Personnel Services 1,047,927 1,135,036 1,227,958 1,171,557 700 ‐ Materials and Supplies 31,941 27,589 32,346 27,589 740 ‐ Maintenance of Bldgs. and Structures ‐ 500 500 500 750 ‐ Maintenance of Equipment 4,311 5,625 7,648 5,625 760 ‐ Miscellaneous Services 84,562 60,800 69,100 69,800 Department Total: City Manager 1,168,741 1,229,550 1,337,552 1,275,071

Key Measures FY2014 Actual FY 2015Adopted FY 2015 Estimated FY 2016 Adopted Objective Alignment Moody’s Investors Aa3 Aa3 Aa3 Aa3 D Service

Standard & Poor’s AA‐ AA‐ AA AA D Fitch Ratings AA‐ AA‐ AA‐ AA‐ D

Comments:

115

INTERNAL AUDITOR

BUDGET UNIT(S):

131 Internal Auditor

JOE CHAVEZ CFE, CPA, AUDITOR 1001 E. ELIZABETH ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6003 FAX: (956) 546‐4021 WEBSITE: CITYAUDITOR.COB.US EMAIL: [email protected] 116 Internal Auditor

Mission: To provide all City Departments with effective internal control procedures as a means of preventing fraud, waste and abuse.

Function: The Internal Auditor’s Office seeks to assist City Management and citizens to ensure our Local government is accountable, transparent, and cost‐effective. To accomplish our mission, we conduct financial, forensic, compliance and operational audits. We provide reports and briefings to Management and or the City Commission through the Audit committee, as well.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Internal Auditor Internal Auditor 2 2 ‐ ‐ Administrative Auditor 0 0 ‐ ‐ Total 2 2 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To efficiently conduct independent audits, reviews, and assessments at all levels of the organization. 2. Type your goal. To increase channels for the public to report fraud, waste, and abuse.

Objectives A. Electronically track the audit results and findings B. Update the Auditor’s website to include other channels of communication.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 131 Internal Auditor 600 ‐ Personnel Services 162,775 161,761 164,650 165,536 700 ‐ Materials and Supplies 156 1,000 2,500 1,000 760 ‐ Miscellaneous Services 2,154 3,800 2,300 3,800 Department Total: Internal Auditor 165,085 166,561 169,450 170,336

117 Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment Gain concurrence on 208 150 120 80 A 75% of audit recommendations Respond to 90% of 10 8 8 8 B citizen inquires within two (2) business days Comments:

118

OFFICE OF GRANT MANAGEMENT

BUDGET UNIT(S):

135 Grant Writers

MARINA ZOLEZZI DIRECTOR OF GRANTS ADMINISTRATION 1034 E. LEVEE ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6167 FAX: (956) 548‐6161 WEBSITE: GRANTS.COB.US EMAIL: [email protected] 119 Office of Grant Management and Community Development ‐ Grants Division

Mission: The Office of Grant Management & Community Development is committed to effectively identify, secure and manage grant funding that will promote an increased quality of life for the Brownsville Community

Function: The Community Development Block Grant Division is responsible for the administration of the U.S. Department of Housing and Urban Development, Community Development Block Grant, and Emergency Solutions Grant, an entitlement grants

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Grant Writers Director of Grants Administration 1 1 ‐ ‐ Assistant Director 1 1 ‐ ‐ Grant Writer 3 3 ‐ ‐ Fiscal Technician III 1 1 ‐ ‐ Total 6 6 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Provide decent, affordable housing, homelessness care and community development for low‐to‐ moderate income individuals and families.

Objectives A. To provide affordable housing opportunities B. Serve the homeless and families that are at‐risk of being homeless C. Public facility improvements D. Support Social Services agencies to serve low‐income families

120 Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 135 Grant Writers 600 ‐ Personnel Services 246,738 257,824 262,175 354,380 700 ‐ Materials and Supplies 17,965 29,450 21,309 23,800 740 ‐ Maintenance of Bldgs. and Structures 3,696 10,000 1,000 7,500 750 ‐ Maintenance of Equipment ‐ 3,200 200 1,500 760 ‐ Miscellaneous Services 21,609 21,500 47,688 32,250 Department Total: Grant Writers 290,008 321,974 332,372 419,430

Key Measures FY2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Objective Alignment

Percentage of HOME N/A N/A N/A 100% A funds expended within the program year

Percentage of CDBG N/A N/A N/A 50% C projects completed vs. total projects

Percentage of sub‐ 100% 100% 100% 100% B, D recipients monitored at least once a month

Percentage of yearly N/A 100% 75% 50% A, B, C, D allocation spent

121

MUNICIPAL COURT

BUDGET UNIT(S):

140 Municipal Court

BEN NEECE PRESIDING JUDGE 1034 E. LEVEE ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐7181 FAX: (956) 574‐6655 WEBSITE: MUNICIPALCOURT.COB.US EMAIL: [email protected] 122 Municipal Court

Mission: The municipal judicial system must operate competently, efficiently, and fairly in order to merit public confidence. The Municipal Court has an obligation to create and maintain public confidence in that all citizens can rely on the protection of the rights that they have under the constitution of the United States and the State of Texas. It has always been the mission of the Municipal Court to treat all citizens that come before with respect, dignity and courtesy.

Function: The Brownsville Municipal Court represents the judicial branch of the City of Brownsville. The function of the Municipal Court is to process and adjudicate cases that are filed in the court including class C misdemeanor violations, parking, state traffic codes, and city ordinances. The court is entrusted with the fair and just resolution of cases preserving the rule of law and protecting the rights of the people. The department also performs magistrate duties pursuant to the Code of Criminal Procedure for the municipality.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Full Time Full Time (Decrease) from FY Adopted Part 2015 Time Municipal Court Municipal Court Judge 1 1 ‐ ‐ Associate Mun.Court Judge (P.T.) 0 0 ‐ 4 Municipal Court Administrator 1 1 ‐ ‐ Administrative Technician II 6 6 ‐ ‐ Administrative Specialist II 2 2 ‐ ‐ Legal Secretary 1 1 ‐ ‐ Juvenile Case Manager 1 1 ‐ ‐ Juvenile Case Specialist 1 1 ‐ ‐ Fiscal Technician I 10 10 ‐ 2 Fiscal Technician II 4 4 ‐ ‐ Fiscal Technician III 2 2 ‐ ‐ Lead Teller 1 1 ‐ ‐ Magistrate Clerk 1 1 ‐ ‐ Information Technology Technician 1 1 ‐ ‐ Patrolman A (IV) 2 2 ‐ ‐ Total 34 34 ‐ 6

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To resolve cases efficiently and increase compliance with obligations to the court. 2. Improve efficiency in the collections process. 3. Increase staff development for varied roles. 4. To start the process to “automate” the court. 5. To implement a new Juvenile System or outreach program.

123 Objectives A. To optimize compliance and collection efforts through a Collector Agency providing them with cases 12 months past due and older. B. To increase collection revenues in all areas including False Alarms by optimizing resources (collectors). C. Increase staff training and reclassify staff to adequately match job descriptions. D. To implement a scanning process for the files to eliminate paper after the file is disposed and to implement kiosks in the court building and other City buildings for defendants to pay, see citation information, court times, etc. E. Establish communication with BISD to coordinate this effort by adding a prosecutor and a Judge.

Expenditures and Key Measures

Expenditures By Category FY 2014 Actual FY 2015 Adopted FY 2015 Amended FY 2016 Adopted

Department: 140 Municipal Court 600 ‐ Personnel Services 1,920,920 1,932,277 1,958,823 1,921,793 700 ‐ Materials and Supplies 48,649 51,270 51,270 51,770 740 ‐ Maintenance of Bldgs. and Structures 901 500 500 1,000 750 ‐ Maintenance of Equipment 8,311 20,500 21,130 20,500 760 ‐ Miscellaneous Services 32,768 30,833 43,423 30,633 Department Total: Municipal Court 2,011,548 2,035,380 2,075,146 2,025,696

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Proposed Objective Alignment To increase the monthly 42% 44% 45% 50% A collection rate (0‐30 days) by 5% To increase the monthly 47% New Measure 48% 50% A collection rate (0‐120) by 7%

To decrease Dollar Amount 24% New Measure 23% 22% A of Jail Time Served Credit by 1%

To increase False Alarms 43% New Measure 67% 70% B Collection rate by 3%

To increase trained staff by 11 employees New Measure 12 employees 13 employees C 1 employee per year Comments:

124

FINANCE

BUDGET UNIT(S):

211 Finance

GUADALUPE GRANADO III FINANCE DIRECTOR 1001 E. ELIZABETH ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6015 FAX: (956) 546‐2270 WEBSITE: FINANCE.COB.US EMAIL: [email protected] 125 Finance

Mission: To safeguard the City’s finances and to assure compliance in the submittal of timely financial information, plus the efficient management of goods and services via standardized procurement practices.

Function: To provide financial, debt management and investment services to the City of Brownsville, as well as to five component organizations: the Brownsville Community Improvement Corporation (BCIC), the Greater Brownsville Incentives Corporation (GBIC), the Paseo de La Resaca Improvement District, the West Morrison Improvement District, and the United Brownsville Coordinating Board Inc.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Finance Finance Director 1 1 ‐ ‐ Assistant Finance Director 1 1 ‐ ‐ Accountant II 6 6 ‐ ‐ Accountant 1 1 ‐ ‐ Budget Officer 1 1 ‐ ‐ Fiscal Technician II 3 3 ‐ ‐ Fiscal Technician III 3 3 ‐ ‐ Payroll Specialist 1 1 ‐ ‐ Administrative Technician I 2 2 ‐ 4 Total 19 19 ‐ 4

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Develop and incorporate financial efficiencies within Finance and City departments. 2. Increase financial data system accessibility and usage by City departments.

Objectives A. Collect, maintain, & report financial data accurately and in a timely basis. B. Increase city departments monitoring of department’s revenues and expenditures.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted

Department: 211 Finance 600 ‐ Personnel Services 1,057,500 1,165,478 1,185,571 1,155,017 700 ‐ Materials and Supplies 32,661 41,000 41,000 41,000 740 ‐ Maintenance of Bldgs. and Structures 2,018 ‐ ‐ ‐

126 Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted

750 ‐ Maintenance of Equipment 5,162 7,000 13,430 7,000 760 ‐ Miscellaneous Services 115,426 159,450 161,682 159,450 800 ‐ General Services and Contingencies ‐ ‐ ‐ ‐ 940 ‐ Equipment 05,000 and Over 24,139 ‐ ‐ ‐ Department Total: Finance 1,236,904 1,372,928 1,401,683 1,362,467

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Adopted Objective Alignment

Payroll reports 95% 100% 100% 100% A accurately prepared and filed. Bank reconciliations 100% 100% 100% 100% A completed within 30 days. Monthly & quarterly 100% 100% 100% 100% A financial reports completed 2 days prior to meeting. City received 100% 100% 100% 100% A unqualified audit opinion. Comments:

127

PURCHASING

BUDGET UNIT(S):

212 Purchasing

411 Garage

ROBERTO C. LUNA PURCHASING DIRECTOR 1001 E. ELIZABETH ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 546‐2711 FAX: (956) 546‐2270 WEBSITE: PURCHASING.COB.US EMAIL: [email protected] 128 Purchasing Department

Mission: To efficiently and effectively manage, facilitate and provide the highest quality, value‐added procurement services that exceed the needs and expectations of our customers through knowledge and a strong understanding of the market.

Function: The Purchasing and Contract Services Department is responsible for overseeing and tracking all of the procurement requirements of the City of Brownsville. Handling a wide spectrum of city purchasing and contractual agreements, the department keeps track of all of the various procurement services that include large purchase orders, P‐Card purchases (credit card use for small procurement), surplus equipment sales, city and transit fleet maintenance contracts, phone service contracts, formal bids, Request for Proposals, and Request for Qualifications along with other procurement methods.

Position Listings

Position Title FY 2015 FY 2016 Full Time FY2016 Adopted Amended Full Adopted Increase Part Time Time Full Time (Decrease) from FY 2015 Purchasing Purchasing Director 1 1 ‐ ‐ Asst. Purchasing Director 1 1 ‐ ‐ Purchasing Agent I 0 0 ‐ ‐ Purchasing Agent II 0 0 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Senior Buyer 1 1 ‐ ‐ Buyer 1 1 ‐ ‐ Purchasing Specialist 1 1 ‐ ‐ Total 6 6 ‐ ‐

Garage Fleet Maint. Contract Manager 1 1 ‐ ‐ Total 1 1 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Increase vendor negotiations to decrease costs associated with construction. 2. Increase savings through term contracts. 3. Increase vendor list and participation. 4. Maximize saving through in‐sourcing activities. 5. Increase professional development for staff.

129 Objectives A. Increase vendor participation. B. Increase communication between purchasing staff and department procurement liaisons. C. Increase communications between fleet management and city departments. D. Digitalize all our project drawings

Expenditures and Key Measures

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted

Department: 212 Purchasing 600 ‐ Personnel Services 327,219 333,363 338,790 376,377 700 ‐ Materials and Supplies 21,787 18,795 24,109 18,795 750 ‐ Maintenance of Equipment 3,881 7,000 10,275 7,000 760 ‐ Miscellaneous Services 11,874 18,350 19,195 22,550 Department Total: Purchasing 364,760 377,508 392,369 424,722 Department: 411 Garage 600 ‐ Personnel Services 63,571 63,281 64,278 64,584 700 ‐ Materials and Supplies 17,192 18,925 19,678 18,925 750 ‐ Maintenance of Equipment 16,042 20,350 20,350 20,350 760 ‐ Miscellaneous Services 1,889 3,300 3,600 3,300 940 ‐ Equipment 05,000 and Over ‐ ‐ 55,432 ‐ Department Total: Garage 98,693 105,856 163,338 107,159

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Adopted Objective Alignment % of requisitions 40 40% 32 45 A,B processed within 1 day % of requisitions 60 60% 68 55 A,B processed after 2 days % of preventative 75 80% 75 80 C maintenance done within 2 weeks of notification Comments:

130

HUMAN RESOURCES

BUDGET UNIT(S):

231 Human Resources

232 Safety/Risk Management

OSCAR SALINAS HUMAN RESOURCES DIRECTOR 1001 E. ELIZABETH ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6037 FAX: (956) 546‐2429 WEBSITE: HR.COB.US EMAIL: [email protected] 131 Human Resources Department

Mission: To recruit, select, and maintain the best individuals for the City of Brownsville and to have a City management team that is well informed on Labor Law, rules and regulations.

Function: The Human Resources Department is designed to facilitate working relationships with departments concerning employment needs and plans, training programs, compensation analysis, employee benefits, and risk management issues.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Human Resources Human Resources Director 1 1 ‐ ‐ Assistant HR Director 1 1 ‐ ‐ Credit Union Manager 1 1 ‐ ‐ Loan Servicing Specialist 1 1 ‐ ‐ HR Specialist 2 2 ‐ ‐ Fiscal Technician I 2 2 ‐ ‐ Administrative Technician I 2 2 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ HR Generalist 2 2 ‐ ‐ Project Development Coordinator 0 0 ‐ ‐ Total 13 13 ‐ ‐

Safety & Risk Management Asst. HR Director/Safety & Risk 1 1 ‐ ‐ Safety/Risk Specialist 1 1 ‐ ‐ Administrative Technician I 1 1 ‐ ‐ Benefits Specialist 1 1 ‐ ‐ Total 4 4 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Integrate technology to improve the hiring process and applicant tracking. 2. To increase training opportunities for City employees to create a well‐informed public servant. 3. Improve the application processing time needed for new hires. 4. Improve administrative reporting of accidents 5. Update safety & risk training library.

132 Objectives A. Maximize TML training hours to increase percentage of training hours utilized by city employees. B. Decrease time to fill a vacancy. C. Increase report of injury training seminars. D. Increase workplace hazard inspections. E. Diversify distribution of training.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 231 Human Resources 600 ‐ Personnel Services 684,759 689,597 701,021 711,153 700 ‐ Materials and Supplies 21,816 19,000 19,000 19,100 750 ‐ Maintenance of Equipment 4,248 5,850 6,655 5,850 760 ‐ Miscellaneous Services 16,037 19,755 57,275 49,505 Department Total: Human Resources 726,860 734,202 783,951 785,608 Department: 232 Safety/Risk Management 600 ‐ Personnel Services 213,088 211,898 215,606 218,280 700 ‐ Materials and Supplies 8,513 11,432 11,772 11,432 750 ‐ Maintenance of Equipment 4,876 2,820 4,892 4,500 760 ‐ Miscellaneous Services 3,244 7,700 6,660 6,230 Department Total: Safety/Risk Management 229,722 233,850 238,930 240,442

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Proposed Objective Alignment Increase the % of 5% 5% 93.01% 5% B training hours utilized by 5% 85% positions filled New Measure 85% 60 85% A,C within 30 days of closing of job advertisement 90% of vacancy New Measure 90% 100% 90% A,C recruitments begin within 3 days of receipt of approved requisition 90% of reports 86% 90% 88% 90% C submitted within 3 days Decrease workplace New Measure 10% 12% 10% D injuries by 10%

80% of employees 86% 80% 96% 80% E surveyed found training "satisfactory" or better Reduce general New Measure New measure New Measure 7% B liability claims by 7%

133 Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Proposed Objective Alignment Reduce Auto Liability New Measure New Measure New Measure 5% B Claims by 5% Comments: Positions were not filled within 30 days because candidates failed to meet the pre‐employment requisites or candidates turned down positions late in the process. We are working with departments to select more than one candidate for a position as a precautionary measure.

We will be working closely with TML to monitor general liability & auto liability claims/costs in order to meet our goals and objectives. We will also seek additional external no‐cost safety training to help minimize/prevent accidents, injuries and property damages.

134

MANAGEMENT INFORMATION SYSTEMS

BUDGET UNIT(S):

241 Management Information Systems

GAIL BRUCIAK MIS DIRECTOR 1150 E. ADAMS ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6090 FAX: (956) 548‐6168 WEBSITE: MIS.COB.US EMAIL: [email protected] 135 Management Information Systems

Mission: To provide quality, accurate and efficient computer services to city departments, safeguard the city information, maintain a reliable network, and provide exemplary customer service.

Function: To provide technological services in a reliable, cost effective, quality driven information technology (IT) manner to twenty‐three (23) City departments.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Management Information Systems (M.I.S.) M.I.S. Director 1 1 ‐ ‐ Programmer Analyst 1 1 ‐ ‐ Senior Systems Analyst 1 1 ‐ ‐ Systems Operator 1 1 ‐ ‐ Telecommunications Coordinator 1 1 ‐ ‐ GIS Coordinator 0 1 1 ‐ Information Technology Technician 3 3 ‐ ‐ Total 8 9 1 ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To provide dependable and quality Information Technology network support services. 2. To increase staff self‐development through training. 3. To expand City owned Wi‐Fi to parks.

Objectives A. To increase the use of current available application software. B. To increase and maintain a 99.99% network and software availability for end users. C. To decrease the turnaround time for computer break/fix calls. D. To increase the percentage of ‘very satisfied’ internal customers. E. To provide all city parks with free city managed Wi‐Fi.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Department: 241 MIS 600 ‐ Personnel Services 522,357 537,449 546,557 572,861 700 ‐ Materials and Supplies 33,505 38,700 45,796 39,200 740 ‐ Maintenance of Bldgs. and Structures 765 1,000 1,000 1,000 750 ‐ Maintenance of Equipment 417,244 463,500 445,068 472,500

136

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed 760 ‐ Miscellaneous Services 30,147 66,200 73,010 62,700 940 ‐ Equipment 05,000 and Over 21,000 ‐ 30,114 ‐ Department Total: MIS 1,025,018 1,106,849 1,141,545 1,148,261

Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment 95% of low/medium 86% 95% 93% 95% C levels help desk requests average 3 business days to close 95% of completed end 73% 100% 90% 100% D users surveys within a “very satisfied rating” 99.99% all network 99.78% 99.99% 99.72% 99.99% B segment/device availability 99.99% business 99.99% 99.99% 99.99% 99.99% B software applications available and functional 100% of IT project 100% 100% 100% 100% A implementation within 15% variance of budget/implementation timeline and with demonstrated effectiveness Comments:

137

CITY SECRETARY

BUDGET UNIT(S):

251 City Secretary

252 Elections

253 Communications

MICHAEL LOPEZ CITY SECRETARY 1034 E. LEVEE ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6042 FAX: (956) 546‐2130 WEBSITE: CITYSECRETARY.COB.US EMAIL: [email protected] 138 City Secretary

Mission: To achieve excellence and professionalism in service to our customers in the provision of confidential and public information through our vital statistics division, communications division, electronic document management division, and the administration of elections.

Function: To provide administrative support to the City Commission, process Public Information Request, provide customer service for the issuance of Birth/Death Records and oversee the Records Management Program citywide.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Office of the City Secretary City Secretary 1 1 ‐ ‐ Asst. City Secretary 1 1 ‐ ‐ Administrative Supervisor 1 1 ‐ ‐ Vital Statistics Supervisor 0 0 ‐ ‐ Fiscal Technician I 4 4 ‐ ‐ Records Management Specialist 1 1 ‐ ‐ Administrative Specialist II 4 4 ‐ ‐ Total 12 12 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Preserve and protect the integrity of the Open Records Act by issuing Public Information Requests timely and completely 2. Protect and issue the Vital Birth and Death records that are entrusted to us by the State of Texas 3. Maintain an efficient Records Management Program Citywide that ensures proper compliance of records retention and destruction procedures

Objectives A. Issue Public Information request in a timely manner within 10 days or less B. Comply with the State of Texas requirement of 60% Search to Print ratio on a monthly basis C. Achieve a 10‐15% reduction in paper cost of this Fiscal Year in the office.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 251 City Secretary 600 ‐ Personnel Services 376,985 519,308 527,664 528,770 700 ‐ Materials and Supplies 14,298 29,600 33,286 15,825 750 ‐ Maintenance of Equipment 12,702 8,000 25,134 8,000 760 ‐ Miscellaneous Services 59,486 77,400 90,182 84,400

139

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department Total: City Secretary 463,470 634,308 676,266 636,995 Department: 252 Elections 700 ‐ Materials and Supplies ‐ 800 800 ‐ 760 ‐ Miscellaneous Services 920 160,000 220,000 ‐ Department Total: Elections 920 160,800 220,800 ‐ Department: 253 Communications 600 ‐ Personnel Services 32,256 31,010 31,513 ‐ 700 ‐ Materials and Supplies 2,738 2,550 2,550 500 750 ‐ Maintenance of Equipment 6,055 2,400 2,400 ‐ 760 ‐ Miscellaneous Services 63,482 59,000 59,000 55,000 Department Total: Communications 104,531 94,960 95,463 55,500

Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment Issuance of Public 90% 90% 90% 95% A. Information Request within 10 days or less Search to Print Ratio N/A N/A N/A 100% B. level of 60% or better 10‐15% reduction in N/A N/A N/A 100% C. paper costs from previous FY

Comments:

140

OFFICE OF EMERGENCY MANAGEMENT & HOMELAND SECURITY

BUDGET UNIT(S):

303 Emergency Management

ODILIA LEAL DIR. OF EMER. MGT./HOMELAND SEC. 2600 CENTRAL BLVD. BROWNSVILLE, TEXAS 78521 TELEPHONE: (956) 504‐7405 FAX: (956) 546‐2130 WEBSITE: OEM.COB.US EMAIL: [email protected] 141 Office of Emergency Management & Homeland Security

Mission: To serve the citizens of the city through planning and efforts to mitigate the effects of, prepare for, respond to, and recover from emergencies and disasters whether natural or man‐made.

Function: The Brownsville Office of Emergency Management and Homeland Security serves as the overall planning and recovery coordination entity within the City of Brownsville. Operating under a State‐approved Emergency Operations Plan, the department runs the City’s Emergency Operations Center during emergency incidents and coordinates the activities of City departments and outside agencies during planning, response, recovery, and mitigation activities. The 546‐HELP Call Center serves as a single point of contact for local residents with general information inquiries, or for those in need of non‐emergency municipal services. During times of emergency, Call Center staff also assists the general public in providing critical information related to protective measures and recovery efforts.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Emergency Management Director of Emergency Mgmt. 1 1 ‐ ‐ Acting Emergency Mgmt. Adminstrator 0 0 ‐ ‐ Emergency Mgmt. Administrator 0 0 ‐ ‐ Customer Serv. Specialist Supervisor 1 1 ‐ ‐ Customer Service Specialist I 5 5 ‐ ‐ Customer Service Specialist II 0 0 ‐ ‐ Acting Emergency Planner I 0 0 ‐ ‐ Emergency Planner I 1 1 ‐ ‐ Total 8 8 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Increase 546‐HELP and Emergency Disaster Awareness. 2. Decrease call center transfer rate. 3. Provide the most hospitable, well organized Emergency Operations and Planning Center. 4. Become a 311 city information center.

Objectives A. Participate in community activities such as Cyclobia, National Night Out, and other citywide events. B. Provide city wide departmental education information to the Customer Service Specialist allowing them to provide answers which do not need department representatives.

142 C. Conduct planning, training, response, and recovery training and drills for natural and man‐made disasters. D. Increase awareness of the call center increasing call volume and call center capacity.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 303 Emergency Management 600 ‐ Personnel Services 261,412 338,826 344,524 377,481 700 ‐ Materials and Supplies 86,890 78,600 84,027 78,600 740 ‐ Maintenance of Bldgs. and Structures 1,722 6,500 9,137 6,500 750 ‐ Maintenance of Equipment 7,899 42,500 55,636 42,500 760 ‐ Miscellaneous Services 96,501 109,450 126,457 109,450 Department Total: Emergency Management 454,424 575,876 619,781 614,531

Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment # of Community 4 5 45 20 A events department participated in % of Call Center 80% 70% *60% 60% B,D Transfers % of department 60% 80% 60% 70% C approval rate after drills and trainings Call Volume 102,580 125,000 **150,000 130,000 D

Comments: **137,649 from October 2014 to June 2015. *55% from October 2014 to June 2015.

143

POLICE

BUDGET UNIT(S):

141 Warrant Officers

302 Southmost Network Center

306 S.T.A.T.E. Grant

309A F.A.S.T. Brownsville

310 Police Administration

311 Police Operations

311A BPD Animal Control

311S BPD Security

316 Municipal Jail

339 Westside Community Network Center

ORLANDO RODRIGUEZ CHIEF OF POLICE 600 E. JACKSON ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐7000 FAX: (956) 548‐7009 WEBSITE: POLICE.COB.US EMAIL: [email protected] 144 Police Department

Mission: The Brownsville Police Department is committed to providing proactive, professional and effective public safety and community service, employing integrity and fairness through community partnerships for the enhancement of the quality of life in the City of Brownsville.

Function: To serve the community; to safeguard lives and property; enforce the laws and statutes of our jurisdiction courteously and appropriately.

Position Listings

Full Time Increase FY 2015 Amended FY 2016 Adopted (Decrease) from FY FY2016 Adopted Position Title Full Time Full Time 2015 Part Time Mun. Court Warrant Officers Patrolman A (IV) 2 2 ‐ ‐ Total 2 2 ‐ ‐

Southmost Network Center Police Lieutenant 1 1 ‐ ‐ Police Sergeant 1 1 ‐ ‐ Patrolman A (IV) 5 5 ‐ ‐ Total 7 7 ‐ ‐

South Texas Auto Theft Force Grant Police Lieutenant 1 1 ‐ ‐ Police Sergeant 1 1 ‐ ‐ Patrolman A (IV) 6 6 ‐ ‐ Total 8 8 ‐ ‐

F.A.S.T. ‐ Brownsville Adminstrative Specialist II 1 1 ‐ ‐ Patrolman A (IV) 3 3 ‐ ‐ Total 4 4 ‐ ‐

Police Administration Public Safety Info. System Mgr. 1 1 ‐ ‐ Accountant II 1 1 ‐ ‐ Emergency Comm. Supervisor 3 3 ‐ ‐ Emergency Comm.Operator 24 24 ‐ 4 Administrative Supervisor 1 1 ‐ ‐ Administrative Technician I 1 1 ‐ ‐ Payroll Technician 2 2 ‐ ‐ Administrative Specialist I 1 1 ‐ ‐ Administrative Specialist II 5 5 ‐ ‐ Pub. Info. Systems Coordinator 1 1 ‐ ‐ Pub. Safety Records Supervisor 1 1 ‐ ‐

145

Full Time Increase FY 2015 Amended FY 2016 Adopted (Decrease) from FY FY2016 Adopted Position Title Full Time Full Time 2015 Part Time Pub. Safety Records Processor 9 9 ‐ ‐ Property & Evidence Clerk 1 1 ‐ ‐ Maintenance Worker I 5 5 ‐ ‐ Fleet Maint. Specialist II 1 1 ‐ ‐ Traffic Warden ‐ Seasonal 0 0 ‐ 25 Total 57 57 ‐ 29

Police Operations Police Chief 1 1 ‐ ‐ Police Commander 3 3 ‐ ‐ Police Lieutenant 6 6 ‐ ‐ Police Sergeant 23 23 ‐ ‐ Patrolman A (IV) 146 146 ‐ ‐ Patrolman B (III) 10 10 ‐ ‐ Patrolman C (II) 8 8 ‐ ‐ Patrolman (I) 4 4 ‐ ‐ Probationary Patrolman I 14 14 ‐ ‐ Total 215 215 ‐ ‐

BPD Animal Control Administrative Technician I 0 0 ‐ ‐ Customer Service Specialist I 1 1 ‐ ‐ Animal Control Officer 6 6 ‐ ‐ Animal Control Officer II 1 1 ‐ ‐ Total 8 8 ‐ ‐

BPD Security Security Supervisor 1 1 ‐ ‐ Security 9 9 ‐ 18 Total 10 10 ‐ 18

Municipal Jail Detention Officer 15 15 ‐ ‐ Total 15 15 ‐ ‐

West Side Community Network Center Police Lieutenant 1 1 ‐ ‐ Police Sergeant 1 1 ‐ ‐ Patrolman A (IV) 6 6 ‐ ‐ Total 8 8 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

146 Department Goals 1. To provide police presence and action to our community citizens. 2. To provide administrative & technical assistance to police operations. 3. To reduce Auto Theft and Auto Burglary rate within the City of Brownsville. 4. To provide the minimum mandatory training hours to all sworn and civilian staff.

Objectives A. To minimize crime through patrol and crime response for all police calls & provide adequate, effective & satisfactory police service to each call. B. To support police operations with administrative issues, technical assistance & any other issue(s) to meet the goals & objectives of all police operations. C. To deter auto theft and auto theft burglaries through public awareness and police presence. D. To provide mandatory and necessary training hours for all sworn and civilian personnel.

Expenditures and Key Measures

Expenditures by Category FY 2016 FY 2014 Actual FY 2015 Adopted FY 2015 Amended Adopted Department: 141 Municipal Court Warrant Officers

600 ‐ Personnel Services 310,304 323,678 323,678 304,548

Department Total: Municipal Court Warrant Officers 310,304 323,678 323,678 304,548 Department: 302 Southmost Network Center

600 ‐ Personnel Services 796,551 780,430 780,430 781,097

700 ‐ Materials and Supplies 658 ‐ ‐ ‐

740 ‐ Maintenance of Bldgs. and Structures 299 3,225 825 ‐

760 ‐ Miscellaneous Services 1,097 1,500 1,500 1,500

Department Total: Southmost Network Center 798,605 785,155 782,755 782,597 Department: 306 S. T. A. T. E. ‐ Grant City

600 ‐ Personnel Services 837,905 894,086 894,086 903,618

700 ‐ Materials and Supplies 7,492 2,000 2,000 2,000

760 ‐ Miscellaneous Services 9,598 16,800 16,610 16,800

940 ‐ Equipment 05,000 and Over ‐ ‐ 10,000 ‐

Department Total: S. T. A. T. E. ‐ Grant City 854,995 912,886 922,696 922,418 Department: 309A F.A.S.T. ‐ Brownsville

600 ‐ Personnel Services 390,880 345,661 346,303 346,147

700 ‐ Materials and Supplies 11,337 ‐ 108,436 ‐

760 ‐ Miscellaneous Services 27,867 ‐ 309,646 ‐

940 ‐ Equipment 05,000 and Over ‐ ‐ 73,963 ‐

Department Total: F.A.S.T. ‐ Brownsville 430,083 345,661 838,348 346,147

147

Expenditures by Category FY 2016 FY 2014 Actual FY 2015 Adopted FY 2015 Amended Adopted Department: 310 Police Administration

600 ‐ Personnel Services 2,198,813 2,346,057 2,384,023 2,481,943

700 ‐ Materials and Supplies 186,241 223,500 225,433 243,500

740 ‐ Maintenance of Bldgs. and Structures 3,117 10,000 17,300 18,725

750 ‐ Maintenance of Equipment 234,676 291,500 295,412 303,100

760 ‐ Miscellaneous Services 505,558 412,850 402,941 438,200

940 ‐ Equipment 05,000 and Over 5,495 ‐ ‐ ‐

Department Total: Police Administration 3,133,899 3,283,907 3,325,109 3,485,468 Department: 311 Police Operations

600 ‐ Personnel Services 22,645,709 22,638,578 22,641,512 22,600,749

700 ‐ Materials and Supplies 805,136 825,000 890,544 909,826

740 ‐ Maintenance of Bldgs. and Structures 47 ‐ ‐ ‐

750 ‐ Maintenance of Equipment 821,216 488,000 637,521 488,000

760 ‐ Miscellaneous Services 192,332 171,500 171,500 171,500

Department Total: Police Operations 24,464,440 24,123,078 24,341,077 24,170,075 Department: 311A BPD Animal Control

600 ‐ Personnel Services 318,893 345,301 350,447 346,548

700 ‐ Materials and Supplies 13,790 51,500 51,500 28,300

750 ‐ Maintenance of Equipment 12,742 8,000 8,000 8,000

760 ‐ Miscellaneous Services 5,344 4,200 4,200 5,200

Department Total: BPD Animal Control 350,769 409,001 414,147 388,048 Department: 311S BPD Security

600 ‐ Personnel Services 347,164 342,133 316,442 379,402

700 ‐ Materials and Supplies 30,833 20,000 20,000 20,000

750 ‐ Maintenance of Equipment 18,274 10,000 10,000 10,000

Department Total: BPD Security 396,271 372,133 346,442 409,402 Department: 316 Municipal Jail

600 ‐ Personnel Services 510,931 511,895 519,639 517,685

700 ‐ Materials and Supplies 1,543 3,700 3,700 3,700

740 ‐ Maintenance of Bldgs. and Structures 650 1,000 ‐ ‐

760 ‐ Miscellaneous Services 9,811 8,500 8,500 8,500

Department Total: Municipal Jail 522,935 525,095 531,839 529,885

148

Expenditures by Category FY 2016 FY 2014 Actual FY 2015 Adopted FY 2015 Amended Adopted Department: 339 Westside Community Network Ctr.

600 ‐ Personnel Services 925,151 924,564 924,564 917,868

700 ‐ Materials and Supplies 1,055 3,000 3,000 3,000

740 ‐ Maintenance of Bldgs. and Structures 4,833 4,500 600 ‐

760 ‐ Miscellaneous Services 679 500 500 500

Department Total: Westside Community Network Ctr. 931,717 932,564 928,664 921,368

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Adopted Objective Alignment Reduction in Crime Volume A ‐2.97% ‐5% ‐2.83% ‐5%

Average response time A 0:10:16 0:10:00 0:10:06 0:10:00

Average dispatch response B time will be within 5 minutes 0:05:18 0:05:00 0:05:09 0:05:00

1% ‐ 5% Reduction in Auto C Theft 189 250 183 250

3% Reduction in Auto C Burglary 1,664 1,600 1,628 1,600

100% of Sworn & Civilian Personnel Maintain 100% 100% 100% 100% D Certification

149

FIRE/EMS

BUDGET UNIT(S):

213 EMS Billing

320 Fire Administration

321 Fire Operations

536 Emergency Medical Services

LEONARDO L. PEREZ FIRE CHIEF 1150 E. ADAMS ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 546‐3195 FAX: (956) 546‐8539 WEBSITE: FIRE.COB.US EMAIL: [email protected] 150 Fire/EMS Department

Mission: The mission of the Brownsville Fire Department is to respond in an organized and coordinated way to protect the lives, homes and property of the citizens of this community through our emergency medical, fire, rescue, and prevention services. To hold devotion to duty above personal risk, counting on sincerity of service above personal comfort and convenience.

Function: Provide fire safety enforcement of the City Codes, education on fire prevention, respond to man‐made or natural disasters, and provide emergency and non‐emergency ambulance service to our citizens.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 EMS Billing EMS Office Supervisor 1 1 ‐ ‐ Fiscal Technician I 5 5 ‐ ‐ Fiscal Technician III 1 1 ‐ ‐ Total 7 7 ‐ ‐

Fire Administration Fire Chief 1 1 ‐ ‐ Deputy Chief 1 1 ‐ ‐ Asst. Fire Chief 1 1 ‐ ‐ Fire Marshall 1 1 ‐ ‐ Fire Lieutenant 1 1 ‐ ‐ Fire Inspector 3 3 ‐ ‐ Office Coordinator 1 1 ‐ Administrative Specialist I 2 2 ‐ ‐ Administrative Specialist II 0 0 ‐ ‐ Administrative Technician II 1 1 ‐ ‐ Total 12 12 ‐ ‐

Fire Operations Assistant Fire Chief 3 3 ‐ ‐ Fire Captain 9 9 ‐ ‐ Fire Lieutenant 17 17 ‐ ‐ Fire Fighter A 51 51 ‐ ‐ Fire Fighter B 5 5 ‐ ‐ Fire Truck Operator A 30 30 ‐ ‐ Probationary Fire Fighter 3 3 ‐ ‐ Total 118 118 ‐ ‐

151 Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Emergency Medical Service (E.M.S.) Assistant Fire Chief 1 1 ‐ ‐ Fire Captain 0 0 ‐ ‐ Fire Lieutenant 4 4 ‐ ‐ Firefighter A 32 32 ‐ ‐ Firefighter B 9 9 ‐ ‐ Probationary Firefighter 3 3 ‐ ‐ Total 49 49 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Respond to emergency fire calls within the National Standard. 2. Respond to emergency EMS calls within the National Standard. 3. Bill for EMS Services within a specific time period. 4. Continue the education of our personnel for certification requirements. 5. Conduct fire inspections for the monitoring of our City Codes to make buildings safe.

Objectives A. Utilize the new software that will be implemented in October for the monitoring of fire calls. B. Utilize the new software for the monitoring of EMS calls. C. Evaluate the current software to establish whether it is meeting our reporting and billing needs. D. Implement on‐line courses so personnel can easily meet the re‐certification requirements. E. Evaluate hand held devices for fire inspector inspections.

Expenditures and Key Measures:

Expenditures By Category FY 2014 Actual FY 2015 Adopted FY 2015 Amended FY 2016 Adopted

Department: 213 EMS ‐ Billing 600 ‐ Personnel Services 254,730 270,096 274,163 284,079 700 ‐ Materials and Supplies 51,276 42,021 42,021 42,331 740 ‐ Maintenance of Bldgs. and Structures 2,500 1,800 1,800 1,800 750 ‐ Maintenance of Equipment 29,432 28,915 37,267 28,915 760 ‐ Miscellaneous Services 13,713 60,813 39,843 60,813 Department Total: EMS ‐ Billing 351,651 403,645 395,094 417,938

152 Expenditures By Category FY 2014 Actual FY 2015 Adopted FY 2015 Amended FY 2016 Adopted

Department: 320 Fire Admin. 600 ‐ Personnel Services 1,153,233 1,156,605 1,161,758 1,149,078 700 ‐ Materials and Supplies 33,058 48,795 48,795 48,795 740 ‐ Maintenance of Bldgs. and Structures 450 1,215 1,215 1,215 750 ‐ Maintenance of Equipment 36,094 40,683 43,909 40,683 760 ‐ Miscellaneous Services 16,142 54,002 54,002 54,522 940 ‐ Equipment 05,000 and Over 13,348 ‐ 24,320 ‐ Department Total: Fire Admin. 1,252,324 1,301,300 1,333,999 1,294,293 Department: 321 Fire Operations 600 ‐ Personnel Services 12,282,792 12,098,157 12,098,157 12,232,979 700 ‐ Materials and Supplies 292,542 356,273 448,882 356,273 740 ‐ Maintenance of Bldgs. and Structures 19,973 34,500 57,440 34,500 750 ‐ Maintenance of Equipment 381,931 262,800 269,884 262,800 760 ‐ Miscellaneous Services 168,409 194,163 191,178 194,163 Department Total: Fire Operations 13,145,646 12,945,893 13,065,541 13,080,715 Department: 536 Fire / EMS 600 ‐ Personnel Services 4,610,806 4,811,039 4,811,039 4,663,986 700 ‐ Materials and Supplies 412,335 479,858 485,026 466,358 740 ‐ Maintenance of Bldgs. and Structures 90 810 810 810 750 ‐ Maintenance of Equipment 187,047 146,695 146,695 152,695 760 ‐ Miscellaneous Services 85,223 108,325 108,285 125,325 Department Total: Fire / EMS 5,295,501 5,546,727 5,551,855 5,409,174

153 Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimates FY 2016 Proposed Objective Alignment Respond to all city fire calls within the 84% 85% 83% 85% A national standard within 4 to 5 minutes 90% of the time. Respond to all city EMS calls within the 68% 70% 67% 68% B national standard of 6 to 8 minutes 70% of the time. All EMS Billing statements shall be 100% 100% 100% 100% C billed out within 72 hours. Personnel continued education hours for 100% 100% 100% 100% D fire certification be completed. Fire Inspections shall be conducted within 100% 98% 98% 98% E 48 hours of notification from the customer 90% of the time. Comments: National Standards are based by recommendation of the National Fire Protection Association (NFPA).

154

LIBRARY/PUBLIC INFORMATION SERVICES

BUDGET UNIT(S):

490 Brownsville Public Library System

491 Public Information Services

493 Library Café / Copies

JERRY HEDGECOCK PISD DIRECTOR 2600 CENTRAL BLVD. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐1055 FAX: (956) 548‐0684 WEBSITES: PISD.COB.US & WWW.BPL.US &BROWNSVILLE.TV EMAIL: [email protected] 155

Brownsville Public Library

Mission: To provide the residents of Brownsville with the modern resources to address their needs for information, education, and entertainment in various print and non‐print formats in an efficient and cost effective manner in accordance with the library written policy.

Function: Provide library services to the residents of Brownsville which includes access to information services and databases, the Internet, E‐mail, social media, and services along with traditional media; books, magazines, newspapers, reference works, and non‐fiction and fiction materials. The library also provides access to audio/visual materials for both education and recreational purposes, access to technology such as computers, provide educational programs for children, teens and adults.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 City Library Head Librarian Director 1 1 ‐ ‐ Branch Manager 2 2 ‐ ‐ Ref/Public Ser. Librarian 5 5 ‐ ‐ Children's & Young Adult Librarian 2 2 ‐ ‐ Technical Service Supervisor 1 1 ‐ ‐ Administrative Technician I 12 12 ‐ 37 Food & Beverage Attendant 0 0 ‐ ‐ Food & Beverage Attendant II 0 0 ‐ ‐ Administrative Specialist II 2 2 ‐ ‐ Reference Specialist I 2 2 ‐ ‐ Maintenance Worker II 1 1 ‐ 1 Maintenance Worker I 4 4 ‐ ‐ Total 32 32 ‐ 38

Library Café Food and Beverage Attendant II 1 1 ‐ ‐ Food and Beverage Attendant 1 1 ‐ 4 Total 2 2 ‐ 4

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To increase the number of patrons using library services Objectives A. To foster growth by targeting materials, services and programs that also meets all state accreditation requirements

156

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 490 City Library 600 ‐ Personnel Services 1,724,708 1,793,420 1,825,682 1,830,424 700 ‐ Materials and Supplies 740,854 1,081,576 1,760,020 1,122,725 740 ‐ Maintenance of Bldgs. and Structures 105,041 175,000 173,380 180,000 750 ‐ Maintenance of Equipment 113,504 55,450 89,832 57,750 760 ‐ Miscellaneous Services 320,263 365,000 414,020 365,000 940 ‐ Equipment 05,000 and Over 68,989 ‐ 23,349 ‐ Department Total: City Library 3,073,358 3,470,446 4,286,283 3,555,899 Department: 493 Library Cafe / Copies 600 ‐ Personnel Services 826 99,692 101,564 98,811 760 ‐ Miscellaneous Services ‐ 150,000 173,000 150,000 Department Total: Library Cafe / Copies 826 249,692 274,564 248,811

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 FY 2016 Proposed Objective Estimated Alignment % increase/decrease of patrons 4% 1% 1.5% 1.5% A visits over previous year % increase/decrease of patrons 2% 1% 3% 3% A attending programs % increase/ decrease of active 2% 1% 3% 3% A patron accounts % increase/ decrease of items [15%] 1% 1% 1% A circulated % increase/ decrease of internet 8% 1% 4% 3% A users % increase/ decrease of 12% 1% 8% 5% A reference/ information transactions Comments:

157 Public Information Services

Mission: To provide excellence through quality broadcast content, premier graphic and digital design and productions and leading‐edge automation services for the purpose of presenting and delivering professional quality information to citizens in a transparent, aesthetic, relevant and timely format.

Function: The function of the Public Information Services Department is to provide management of the City's cable channel broadcast services, Internet Services, Library Services and graphics design and development for the City, Library System, and Municipal Departments.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Public Information Services Dept. Public Inf. Services Director 1 1 ‐ ‐ Asst. Director, Public Inf. Services 1 1 ‐ ‐ Production Manager 1 1 ‐ ‐ Editor 1 1 ‐ ‐ Video Technologist 1 2 1 ‐ Automation Technologist 2 2 ‐ ‐ Web Author 1 1 ‐ ‐ Digital Production Manager 1 1 ‐ ‐ Digital Graphic Designer 1 1 ‐ ‐ System Specialist 1 1 ‐ ‐ Digital Print Media Specialist 1 1 ‐ ‐ Library Systems Analyst 1 1 ‐ ‐ Administrative Supervisor 1 1 ‐ ‐ Total 14 15 1 ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To enhance the residents' experience through expanded services and facilities that are consistent, cutting‐edge, welcoming and effective. Objectives A. Maintain a minimal production rate of 2,000 hours per fiscal years B. To exceed 360 professional quality graphic design, publications, and graphic installations/productions. C. Maintain a 95% or higher uptime on all internet and network services

158 Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 491 Public Information Services Dept 600 ‐ Personnel Services 722,617 794,042 807,354 856,715 700 ‐ Materials and Supplies 16,962 15,800 20,641 15,800 740 ‐ Maintenance of Bldgs. and Structures ‐ ‐ ‐ ‐ 750 ‐ Maintenance of Equipment ‐ 4,500 ‐ 4,500 760 ‐ Miscellaneous Services 160,427 7,586 11,129 7,586 940 ‐ Equipment 05,000 and Over ‐ ‐ ‐ ‐ Department Total: Public Information Services Dept 900,005 821,928 839,124 884,601

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Proposed Objective Alignment % increase in [8%] 1% 43% 5% A production hours % increase/decrease New measure 1% 3% 2% B in digital projects % increase/decrease New measure 1% 1% 1% C in internet and network uptime

Comments:

159

PARKS & RECREATION

BUDGET UNIT(S):

510 Parks & Recreation Administration

511 Recreation

512 Parks

513 Swimming Pools

514 City Cemetery

515 Civic Pavilion

822 Youth Recreation

862 Sports Park

NICOLE DAMARIS MCGLONE PARKS & RECREATION DIRECTOR 1338 E. EIGHTH ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 542‐2064 FAX: (956) 982‐1049 WEBSITE: PARKS.COB.US EMAIL: [email protected] 160 Parks & Recreation

Mission: The City of Brownsville Parks and Recreation Department is committed to providing quality recreational services, facilities, and programs necessary for the positive development and well‐being of the community and the improvement of the quality of life for all residents.

Function: To provide opportunities for enriching the quality of life and meeting the recreational needs of Brownsville citizens. The expressed purpose of the department is to maintain and develop facilities and programs to provide a well‐rounded, wholesome program of leisure activities for the people residing in the community.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Parks & Recreation Adm. Recreation Services Director 1 1 ‐ ‐ Assistant Parks & Rec Director 1 1 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Administrative Technician II 1 1 ‐ ‐ Environmental Grant Writer 1 1 ‐ ‐ Total 5 5 ‐ ‐

Recreation Operations Manager 0 0 ‐ ‐ Recreation/Event Coordinator 1 1 ‐ ‐ Recreation Center Coordinator 1 1 ‐ ‐ Recreation Area Supervisor 1 1 ‐ ‐ Recreation Leader Supervisor 0 0 ‐ 1 Recreation Area Leader 0 0 ‐ 20 Recreation Attendant 1 1 ‐ 8 Total 4 4 ‐ 29

Parks Golf & Parks Superintendent 1 1 ‐ ‐ Parks Maintenance Supervisor 2 2 ‐ ‐ Parks Operation Manager 1 1 ‐ ‐ Equipment Operator I 2 2 ‐ ‐ Equipment Operator II 1 1 ‐ ‐ Maintenance Worker I 21 23 2 3 Maintenance Worker II 4 4 ‐ ‐ HVACR Technician 1 1 ‐ ‐ Irrigation Technician 1 1 ‐ ‐ Total 34 36 2 3

Swimming Pools Pool Operartions Supervisor 1 1 ‐ ‐ Pool Technician 2 2 ‐ 2 Lifeguard 0 0 ‐ 18 Swimming Pool Supervisor 0 0 ‐ 3 Swimming Pool Inst. Supervisor 0 0 ‐ 3 Swimming Instructor 0 0 ‐ 16 Basketroom Attendants 0 0 ‐ 3 Total 3 3 ‐ 45

161 Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 City Cemetary Maintenance Worker I 1 1 ‐ ‐ Total 1 1 ‐ ‐

Youth Recreation Youth Recreation Supervisor 1 1 ‐ ‐ Recreation Attendant 0 0 ‐ 3 Total 1 1 ‐ 3

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals (PARD) 1. Increase Department Revenues A. Increase Aquatic, Athletic and other program revenues from 4% to 5%. B. Offer 5‐10 new and innovative revenue producing programs, goods, and or services to increase revenue by an additional 1%. 2. Provide and track quality recreation opportunities and services to a wider Brownsville demographic to increase their quality of life. A. Provide accurate and up to date marketing materials to campaign PARD programs via website, news channel, social and local media resources, word of mouth, partnerships, and other innovative means. B. Provide customers an opportunity to share feedback via an evaluation method and seasonally analyze data to implement change. 3. Increase Youth Development Opportunities A. Target areas of underserved youth to provide recreation opportunities Mobile Recreation Unit B. Enhance the quality of youth programs in athletics, after‐school, summer camp/MRU, and aquatics. 4. Maintain and protect the park system. A. Complete or assign 90% of citizen requests for park/facility maintenance in a timely manner B. Implement standardized system of measurement for maintain park and facility standards with 90% completion rate.

Objectives A. Increase Aquatic, Athletic and other program revenues from 4% to 5%. B. Offer 5‐10 new and innovative revenue producing programs, goods, and or services to increase revenue by an additional 1%. C. Provide accurate and up to date marketing materials to campaign PARD programs via website, news channel, social and local media resources, word of mouth, partnerships, and other innovative means. D. Provide customers an opportunity to share feedback via an evaluation method and seasonally analyze data to implement change.

162 E. Target areas of underserved youth to provide recreation opportunities Mobile Recreation Unit F. Enhance the quality of youth programs in athletics, after‐school, summer camp/MRU, and aquatics

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 510 Parks & Recreation Adminstration 600 ‐ Personnel Services 327,024 336,673 342,364 308,168 700 ‐ Materials and Supplies 7,451 8,075 8,075 10,325 750 ‐ Maintenance of Equipment 971 875 875 875 760 ‐ Miscellaneous Services 9,571 17,910 18,350 17,895 Department Total: Parks & Recreation Adminstration 345,017 363,533 369,664 337,263 Department: 511 Recreation 600 ‐ Personnel Services 338,532 363,081 369,996 334,743 700 ‐ Materials and Supplies 87,494 84,550 85,873 89,250 740 ‐ Maintenance of Bldgs. and Structures 9,744 10,000 10,000 10,000 750 ‐ Maintenance of Equipment 19,268 8,500 8,500 8,500 760 ‐ Miscellaneous Services 24,489 102,000 96,772 99,500 Department Total: Recreation 479,526 568,131 571,141 541,993 Department: 512 Parks 600 ‐ Personnel Services 1,369,099 1,317,282 1,342,624 1,468,469 700 ‐ Materials and Supplies 283,613 275,051 273,197 278,551 740 ‐ Maintenance of Bldgs. and Structures 97,050 145,000 145,450 145,000 750 ‐ Maintenance of Equipment 153,451 111,000 125,000 110,500 760 ‐ Miscellaneous Services 635,126 601,942 606,060 591,000 940 ‐ Equipment 05,000 and Over 32,783 ‐ 19,745 ‐ Department Total: Parks 2,571,122 2,450,275 2,512,076 2,593,520 Department: 513 Swimming Pools 600 ‐ Personnel Services 227,174 407,916 416,148 409,278 700 ‐ Materials and Supplies 75,589 79,800 87,511 82,900 740 ‐ Maintenance of Bldgs. and Structures 10,786 10,000 10,000 10,000 750 ‐ Maintenance of Equipment 6,367 9,300 9,300 9,300 760 ‐ Miscellaneous Services 32,133 58,895 56,945 59,495 Department Total: Swimming Pools 352,050 565,911 579,904 570,973 Department: 514 City Cemetary 600 ‐ Personnel Services 34,325 34,341 34,822 35,211

163 Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted 700 ‐ Materials and Supplies 1,101 18,000 22,304 18,000 740 ‐ Maintenance of Bldgs. and Structures ‐ 5,000 5,000 6,000 750 ‐ Maintenance of Equipment 6 ‐ ‐ ‐ 760 ‐ Miscellaneous Services 1,821 2,000 2,000 2,000 Department Total: City Cemetary 37,253 59,341 64,126 61,211 Department: 822 Youth Recreation 600 ‐ Personnel Services 77,754 73,962 75,413 75,853 700 ‐ Materials and Supplies 27,647 24,900 29,900 26,900 740 ‐ Maintenance of Bldgs. and Structures ‐ ‐ ‐ 1,000 750 ‐ Maintenance of Equipment 443 15,000 10,000 15,000 760 ‐ Miscellaneous Services 74,565 72,500 72,410 67,000 Department Total: Youth Recreation 180,409 186,362 187,723 185,753

Key Measures FY 2013 FY 2014 FY 2014 FY 2015 FY 2014 FY 2015 FY 2015 FY 2016 Objective Actual Adopted Estimated Proposed Actual Adopted Estimated Proposed Alignment Department 4.120% 5% 4.120% 5% 5.25% Ec Revenues Quality of Life 5,600 5,600 8,733 9,350 S, C Increase Youth Development 7,071: 7,400: 8,000: 8,588 8,000 8,733 9,350 Opportunities: *(13,733) Gus n Goldie 2,081 1,931 2,100 2,400 2,100 2,400 1,409 1,450 *Public swim *5,000 S Youth/Adult 2,363 2,500 2,600 3,688 2,600 3,824 3,900 Sports Recreation 2,627 2,800 3,000 2,800 3,000 3,500 4,000 Programs Maintain 50 2,000 1,000 2,000 1,250 1,250 I, En Park/Facility Requests

164 Ringgold Civic Pavilion

Mission: The purpose of the Pavilion is to serve the Brownsville area with a Premier Event Facility that provides the perfect solution for meetings, gatherings and events. We strive to have a safe and exceptional work environment for our staff, to provide a positive influence and service to our community, while providing a clean, accessible, and affordable facility to the public.

Function: To provide a venue for social and corporate events by continuous reservations, maintaining facility to the highest standard, provide logistics to clients for each reserved and non‐reserved event.

Position Listings

Position Title FY 2015 FY 2016 Adopted Full Time FY2016 Adopted Amended Full Full Time Increase Part Time Time (Decrease) from FY 2015 Civic Pavillion Community Center Coordinator 1 1 ‐ ‐ Administrative Technician I 1 1 ‐ ‐ Maintenance Supervisor 1 1 ‐ ‐ Maintenance Worker I 4 4 ‐ ‐ Total 7 7 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To increase revenue by booking events and attain 100% rental capability. 2. To accommodate our client’s specific needs with a personal and professional service. Our team strives for success to achieve benefits to our clients, patrons, employees, and the City of Brownsville.

Objectives A. Work closely with all divisions and coordinate with City Management to provide service for Social City Events. B. To increase revenue by holding the RCP in the highest regard, and model venue for Social and Corporate Events. C. 100% of Customer relations surveys have been sent out 80 % have been returned. New procedure for survey collecting has been implemented for end of the year 100% customer survey returns.

165 Expenditures and Key Measures

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted

Department: 515 Civic Pavillion 600 ‐ Personnel Services 272,420 263,929 267,849 259,116 700 ‐ Materials and Supplies 26,165 88,049 57,789 86,549 740 ‐ Maintenance of Bldgs. and Structures 20,662 11,200 28,750 11,200 750 ‐ Maintenance of Equipment 373 6,000 6,000 6,000 760 ‐ Miscellaneous Services 7,980 25,563 21,843 25,563 940 ‐ Equipment 05,000 and Over ‐ ‐ 35,000 ‐ Department Total: Civic Pavillion 327,601 394,741 417,231 388,428

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Adopted Objective Alignment

10% increase of 170 175 180 180 A,B Reservations (weekend) Keep at maximum 215 280 250 280 A,B capacity # of Reservations (weekday) Personnel Cost to hold $383.00 per B an event event/employee

Comments:

166 Parks & Recreation: Sports Park

Mission: To enhance the quality of life in the community by providing the best possible recreational facilities, open natural spaces and programs for its citizens.

Function: To establish this park as the sports venue of choice for organizations that wish to visit, participate, or use the venue to bring their events.

Position Listings

Position Title FY 2015 FY 2016 Full Time FY2016 Adopted Amended Full Adopted Increase Part Time Time Full Time (Decrease) from FY 2015 Brownsville Sports Park Sports Park Superintendent 1 1 ‐ ‐ Recreation & Event Coordinator 1 1 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Maintenance Worker I 4 4 ‐ ‐ Total 7 7 ‐ ‐

Sports Park Concession Food & Beverage Attendant 0 0 ‐ 10 Total 0 0 ‐ 10

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Establish a long term Field Maintenance Program that will allow for maximum use of Sports Fields with minimum damage. 2. Establish a solid marketing program that will showcase all amenities of the Sports Park to assist in harnessing various sporting and non‐sporting events. 3. Establish a solid revenue generating program aside from field rentals & concession stand sales.

Objectives A. Create a detailed 1 year Field Maintenance schedule for the Multisport Fields Complex & Softball Complex. B. Create and update a website for the Brownsville Sports Park and update BSP brochures. Create a Customer Service Survey to track Approval rating of 85% or higher. C. Promote and launch the Banner Sponsorship Program at Brownsville Sports Park.

167

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted

Department: 862 Sports Park 600 ‐ Personnel Services 254,661 291,868 296,280 292,672 700 ‐ Materials and Supplies 150,823 252,000 248,800 250,000 740 ‐ Maintenance of Bldgs. and Structures 20,233 65,000 71,394 70,000 750 ‐ Maintenance of Equipment 32,068 66,500 46,211 61,500 760 ‐ Miscellaneous Services 181,642 246,800 224,948 241,800 940 ‐ Equipment 05,000 and Over ‐ ‐ 58,311 ‐ Department Total: Sports Park 639,425 922,168 945,944 915,972 Department: 862C Sports Park Concesssion 600 ‐ Personnel Services 44,163 70,023 71,392 69,806 760 ‐ Miscellaneous Services 52,548 40,000 49,138 40,000 Department Total: Sports Park Concesssion 96,711 110,023 120,530 109,806

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Adopted Objective Alignment Increase Sport Events by 10% 48 55 95 105 C, E Increase Non Sport Events by 10% 19 28 13 15 C, E Increase Total BSP Revenue by 5% $219,862.69 $208,571.30 $244,698.47 $247,168.31 E Surveys with approval rating of 0 100 100 100 S 85% or higher Comments:

168

TRAFFIC

BUDGET UNIT(S):

520 Traffic Administration

521 Electrical Signals

522 Graphic Signs/ Markings

ROBERT ESPARZA TRAFFIC DIRECTOR 404 E. WASHINGTON ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 546‐1768 FAX: (956) 550‐8136 WEBSITE: TRAFFIC.COB.US EMAIL: [email protected] 169

Traffic

Mission: Promote and enhance public safety by ensuring that all traffic signals, signs, and pavement markings in the city are operable and safe.

Function: To administer traffic engineering principles to provide safe and effective movement of people and goods in the City of Brownsville. The department maintains all traffic signals, installs and inspects new traffic signals, coordinates and approves new street lights. Installs street signs, traffic signs, barricades and pavement markings with the administrative support to process all paper work and work orders.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Traffic Administration Project Administrator 1 1 ‐ ‐ Total 1 1 ‐ ‐

Electrical Signals Traffic Signal Superintendent 1 1 ‐ ‐ Traffic Signal Technician II 3 3 ‐ ‐ Traffic Signal Technician III 1 1 ‐ ‐ Total 5 5 ‐ ‐

Graphics Signs & Markings Traffic Sign Supervisor 1 1 ‐ ‐ Pavement Marking Supervisor 1 1 ‐ ‐ Sign Fabricator 2 2 ‐ ‐ Sign Technician 8 8 ‐ ‐ Equipment Operator I 2 2 ‐ ‐ Total 14 14 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To process all paper work, work orders, applications and complaints effectively. 2. Analyze and evaluate traffic signals to work properly at all times. 3. Process all work orders or calls for street signs and all traffic signs requests. Objectives A. To provide information on a timely basis for effective implementation. B. To respond to all calls on a timely manner and report traffic counts data on a timely basis. C. To respond to all work orders in a timely manner.

170

Expenditures and Key Measures

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted

Department: 520 Traffic Admin. 600 ‐ Personnel Services 52,344 55,268 56,125 56,748 700 ‐ Materials and Supplies 3,666 5,800 5,800 5,800 740 ‐ Maintenance of Bldgs. and Structures 259 1,500 1,500 1,500 750 ‐ Maintenance of Equipment 1,749 5,000 6,275 5,000 760 ‐ Miscellaneous Services 2,068 2,000 2,000 2,000 Department Total: Traffic Admin. 60,085 69,568 71,700 71,048 Department: 521 Electrical Signals 600 ‐ Personnel Services 299,302 295,517 299,611 293,720 700 ‐ Materials and Supplies 39,065 26,150 26,311 28,650 740 ‐ Maintenance of Bldgs. and Structures 828 10,300 10,300 7,800 750 ‐ Maintenance of Equipment 101,462 98,950 98,950 98,950 760 ‐ Miscellaneous Services 128,765 150,200 150,090 150,200 940 ‐ Equipment 05,000 and Over ‐ ‐ 8,090 ‐ Department Total: Electrical Signals 569,422 581,117 593,352 579,320 Department: 522 Graphic Signs / Markings 600 ‐ Personnel Services 465,885 563,280 570,753 567,704 700 ‐ Materials and Supplies 159,966 128,400 116,307 128,100 740 ‐ Maintenance of Bldgs. and Structures 6,018 200 200 200 750 ‐ Maintenance of Equipment 109,184 84,000 74,890 94,300 760 ‐ Miscellaneous Services 14,484 17,700 52,722 41,700 940 ‐ Equipment 05,000 and Over ‐ ‐ 27,646 ‐ Department Total: Graphic Signs / Markings 755,536 793,580 842,518 832,004

Key Measures FY 2014 Actual FY 2015 FY 2015 Estimated FY 2016 Proposed Objective Alignment Adopted Speed hump applications reviewed within 5 working 90% 90% 95% 95% A days Emergency signal repair responses within 1 hour of 90% 90% 100% 100% C notification 90% of stops signs installed within 1 hour of notification 100% 100% 100% 100% C

Comments:

171

PUBLIC HEALTH

BUDGET UNIT(S):

530 Health Administration

531 Animal Control

532 Pest Control

533 Health Inspections

534W Wellness Program

535 Ordinance Enforcement

ART RODRIGUEZ PUBLIC HEALTH DIRECTOR 1034 E. LEVEE ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 542‐3437 FAX: (956) 546‐4355 WEBSITE: HEALTH.COB.US EMAIL: [email protected] 172 Public Health

Mission: To protect our citizens from public health risks through our respective divisions.

Function: The Public Health Department’s mission is to protect our citizens from public health risks through our respective divisions; environmental management, health and sanitation, animal and vector control.

Position Listings

Position Title FY 2015 FY 2016 Adopted Full Time Increase FY 2016 Adopted Amended Full Full Time (Decrease) from Part Time Time FY 2015 Plastic Bag Fee Ordinance Enforcement Officer I 1 1 ‐ ‐ Total 1 1 ‐ ‐

Public Health Adm. Public Health & Wellness Director 1 1 ‐ ‐ Asst. Health & Wellness Director 1 1 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Legal Secretary 1 1 ‐ ‐ Fiscal Technician I 1 1 ‐ ‐ Bicycle/Pedestrian Coordinator 0 0 ‐ ‐ Total 5 5 ‐ ‐

Pest Control Pest Control Officer 2 2 ‐ ‐ Total 2 2 ‐ ‐

Health Inspections Health/Food Sanitation Inspect I 5 5 ‐ ‐ Health/Food Sanitation Inspect II 1 1 ‐ ‐ Total 6 6 ‐ ‐

UTHSCSA DSRIP Project Lay Outreach Promoter/Worker 1 1 ‐ ‐ Total 1 1 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

173 Department Goals 1. To foster an environment of accessibility, transparency, accountability and professional customer service in an accurate and timely manner.

Objectives A. Protect the environmental/public Health of our citizens thru our divisions.

Expenditures and Key Measures

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted

Department: 414L Plastic Bag Fee Expenses 600 ‐ Personnel Services 21,483 34,886 35,466 35,642 700 ‐ Materials and Supplies 9,080 ‐ ‐ ‐ 740 ‐ Maintenance of Bldgs. and Structures 31,845 ‐ ‐ ‐ 760 ‐ Miscellaneous Services (24,022) ‐ ‐ ‐ 800 ‐ General Services and Contingencies ‐ ‐ 8,320 ‐ 940 ‐ Equipment 05,000 and Over 626,020 ‐ 888,858 ‐ Department Total: Plastic Bag Fee Expenses 664,405 34,886 932,644 35,642 Department: 530 Public Health Administration 600 ‐ Personnel Services 309,551 328,217 333,805 341,998 700 ‐ Materials and Supplies 27,596 29,325 29,325 29,475 750 ‐ Maintenance of Equipment 2,430 5,650 5,650 5,650 760 ‐ Miscellaneous Services 19,792 20,620 22,643 20,620 Department Total: Public Health Administration 359,370 383,812 391,423 397,743 Department: 532 Pest Control 600 ‐ Personnel Services 124,238 118,667 120,026 119,030 700 ‐ Materials and Supplies 41,582 42,060 82,060 81,660 750 ‐ Maintenance of Equipment 17,390 14,700 14,700 14,700 760 ‐ Miscellaneous Services 2,771 8,425 9,985 8,425 Department Total: Pest Control 185,981 183,852 226,771 223,815 Department: 533 Health Inspections 600 ‐ Personnel Services 205,408 260,155 264,174 277,723 700 ‐ Materials and Supplies 19,433 18,900 19,096 19,700 750 ‐ Maintenance of Equipment 8,137 7,450 7,450 7,450 760 ‐ Miscellaneous Services 4,393 8,320 8,190 8,320 Department Total: Health Inspections 237,370 294,825 298,910 313,193

174

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted

Department: 534B UTHSCSA DSRIP Project 600 ‐ Personnel Services 35,510 39,387 58,053 40,258 700 ‐ Materials and Supplies 4,746 ‐ 7,298 ‐ 760 ‐ Miscellaneous Services 6,471 ‐ 41,333 ‐ Department Total: UTHSCSA DSRIP Project 46,728 39,387 106,684 40,258

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Adopted Objective Alignment 95% of food 2,061 3250 2,200 2,500 A inspections will be conducted within 72 hrs

95% Calls for service 2,205 500 2,300 2,500 A by vector control will be responded to within 48hours

Increase % attendance 1% 10% 10% 10% A of employees at wellness presentations

Comments:

175 Public Health: BARCC ‐ Animal Shelter

Mission: Committed to improving the quality of life for all members of our extended community.

Function: The Animal Shelter division’s care for the animals impounded by Animal Control Officers, citizens of the City of Brownsville and surrounding areas and tries to reunite animals with their owners. If no owners are found for the animal, the animal shelter will try and adopt the animal out to the public. The animal Shelter works with rescue organizations to educate the public on pet care, spay & neutering, micro chipping, and increasing adoptions of cats and dogs from our city shelter.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Animal Control Animal Care Center Supervisor 1 1 ‐ ‐ Administrative Specialist I 1 0 (1) ‐ Adoption Specialist 1 1 ‐ ‐ Fiscal Technician I 1 1 ‐ ‐ Animal Care Technician I 4 4 ‐ 2 Animal Care Technician II 0 1 1 ‐ Total 8 8 ‐ 2

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Maintain an operational shelter that is working towards increasing adoptions and decrease euthanasia. Objectives A. Increase adoptions. B. Decrease euthanasia.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 531 Animal Control 600 ‐ Personnel Services 310,469 312,910 317,709 318,282 700 ‐ Materials and Supplies 141,477 113,980 121,880 114,480 740 ‐ Maintenance of Bldgs. and Structures 3,291 2,700 2,700 2,700 750 ‐ Maintenance of Equipment 3,980 12,275 12,275 12,275 760 ‐ Miscellaneous Services 67,985 87,275 91,351 87,275 940 ‐ Equipment 05,000 and Over 10,969 ‐ ‐ ‐ Department Total: Animal Control 538,170 529,140 545,915 535,012

176

Key Measures Fy 2014 Fy 2015 Fy 2015 Estimated Fy 2016 Proposed Objective Actual Adopted Alignment Output:

Number of shelter adoptions 1352 1148 1150 1200 A

Efficiency: Ratio of shelter adoptions to 1:10 1:10 1:10 A applicants

Effectiveness: Increase adoptions at shelter 5% 5% 10% A Decrease euthanasia at shelter 5% 5% 5% B Comments: Revised.

177 Public Health: Ordinance Enforcement

Mission: To provide our customers efficient and quality municipal services with courtesy and concern.

Function: Ordinance Enforcement. The mission of the code enforcement division is to improve the quality of life and to protect the health, safety and welfare of the community through education and enforcement of the city ordinances.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Ordinance Enforcement Public Health Coordinator 1 1 ‐ ‐ Administrative Technician I 2 2 ‐ ‐ Ord. Enforcement Officer I 8 8 ‐ ‐ Ord. Enforcement Officer II 1 1 ‐ ‐ Acting Ord. Enf. Officer II 0 0 ‐ ‐ Fiscal Technician III 1 1 ‐ ‐ Total 13 13 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To provide our citizens with educational services in inspections to keep the properties clean. 2. To provide our citizens help via our 546‐HELP hotline in addressing concerns in a timely manner.

Objectives A. To efficiently enforce through notices/citations in compliance in keeping our quality of life. B. To document with photos, registered mail, and letters for the cases called in within 7 days.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 535 Ordinance Enforcement 600 ‐ Personnel Services 549,933 575,486 584,354 576,528 700 ‐ Materials and Supplies 34,574 50,840 50,840 50,840 740 ‐ Maintenance of Bldgs. and Structures ‐ 900 900 900 750 ‐ Maintenance of Equipment 29,313 48,200 54,552 48,200 760 ‐ Miscellaneous Services 186,855 232,950 264,477 233,750 940 ‐ Equipment 05,000 and Over 22,330 ‐ ‐ ‐ Department Total: Ordinance Enforcement 823,004 908,376 955,123 910,218 Department: 535D Demolition‐Condemned Houses

178

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted 760 ‐ Miscellaneous Services 29,307 200,000 153,139 200,000 Department Total: Demolition‐Condemned Houses 29,307 200,000 153,139 200,000

Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Fy 2016 Objective Estimated Proposed Alignment Output: 30,407:8 31,500:8 31,500:8 32,200:9

Number of inspections by OE officer 30,407 31,500 31,500 32,000 1 Number of days to close out cases. 7 7 7 7 2

Efficiency:

Ratio of inspections by OE to cost. 3,800 3,937 3,937 4,000 A Average days to close out cases. 7 7 7 7 B

Effectiveness:

Inspections by OE officers will be resolved 90% 95% 95% 95% in 72 hrs. Inspections by OE officers will be resolved 90% 95% 95% 95% in a timely manner, seven days.

Comments: The totals above are for the time frame dating back to October 2014 to June 2015 of this fiscal year. They consist of calls from the citizens and the call center. This department works, as needed in unison with public works, greens division and the parks & recreation. The O.E. officers issue notices to comply when violations are reported and as needed, citations when property owners fail to comply. The officers also conduct follow up inspections to see that said concerns have been addressed. The officers patrol their assigned areas/sections for weedy lots, illegal dumping, junk vehicles, etc. and addressed them as required by city codes. The O.E. department is currently training a new officer and he should have an area assigned to him within the next few weeks. The staffing is still one down an inspector as two officers left the department this year. I would like to fill that position as soon as possible, so that we may fully serve the needs of the community.

179 Public Health – Wellness Division

Mission: To provide our customers efficient and quality municipal services with courtesy and concern.

Function: To improve the quality of life, promote physical activity, and provide health/wellness resources to every City employee.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Wellness Division Wellness Manager 1 1 ‐ ‐ Total 1 1 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Wellness Division’s Goals 1. Improve the health status of our city employees. 2. Organize and Manage Community Health initiatives provided by City of Brownsville

Wellness Division’s Objectives A. City staffs are our greatest resource and improving their health can benefit all city processes. B. Improving the overall health status of City of Brownsville employees by providing community initiatives to the greater Brownsville community.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 534W Wellness Program 600 ‐ Personnel Services 46,971 52,057 52,970 53,248 700 ‐ Materials and Supplies 4,171 8,632 8,632 9,430 740 ‐ Maintenance of Bldgs. and Structures ‐ 432 432 ‐ 750 ‐ Maintenance of Equipment 3,054 3,820 3,820 3,820 760 ‐ Miscellaneous Services 1,642 19,020 19,466 19,020 Department Total: Wellness Program 55,838 83,961 85,320 85,518

180 Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment Output: 10% increase proposed Number of Wellness 2 4 6 10 Goal #1, Obj. A Presentations

Number of Employee 1 0 1 2 Goal #1, Obj. A Health Fairs

Number of Exercise Classes 28 76 104 yoga&/or 156 Goal #1, Obj. A zumba Efficiency:

Ratio of wellness 1:30 1:30 1:30 2:60 Goal #1, Obj. A presentations to employees attending.

Ratio of health fairs to 1:300 1:300 1:300 2:600 Goal #1, Obj. A employees/dependents attending.

Ratio of exercise classes to 28:14 zumba 75:0 zumba 103:14 zumba 113:15 zumba Goal #1, Obj. A employees attending. 28:8 yoga 108:0 yoga 136: 5 yoga 150:6 yoga

Effectiveness:

Increase attendance of 50% 50% 50% 60% Goal #1, Obj. A employees at Wellness Presentations by

Increase attendance of 50% 50% 50% 60% Goal #1, Obj. A employees/dependents at Health Fairs by

Increase attendance of 77% zumba n/a n/a Zumba 85% zumba Goal #1, Obj. A employee at Exercise 85% yoga 25% yoga 93% yoga Classes by

Output:

Number of Community 5 4 Goal #2, Obj. B Initiatives:

CycloBia 4 6 3 (as of 07/2015) 6 Goal #2, Obj. B

The Challenge‐Brownsville 1 0 1 1 Goal #2, Obj. B

Efficiency:

181 Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment Ratio of community Goal #2, Obj. B initiatives to participants attending.

CycloBia 1:8000 2 more cyclobias 1:10,000 1:11,000 Goal #2, Obj. B

The Challenge‐ 1:1200 n/a 1:1200 1:1300 Goal #2, Obj. B Brownsville

Effectiveness:

Increase attendance of .012% n/a .0001% .09% Goal #2, Obj. B participants at Community 8.3% 8.3% 7.69% Initiatives

Comments:

182

PLANNING

BUDGET UNIT(S):

610 General Planning

613 Zoning & Subdivision

619 Planning & Zoning Commission

CONSTANZA MINER INTERIM PLANN & ZONING DIRECTOR 1150 E. ADAMS ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6150 FAX: (956) 548‐6144 WEBSITE: PLANNING.COB.US EMAIL: [email protected] 183 Planning Department

Mission: The City of Brownsville Planning strives to improve the overall quality of life of Brownsville residents through the adequate regulation of development. Our mission is to deliver the best possible service for our citizens in every aspect of our department.

Function: Planning is tasked with managing the future development of the City and also leading efforts to develop projects that impact the City in general.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 General Planning Comp. Planning Manager 0 0 ‐ ‐ Planning & Zoning Director 1 1 ‐ ‐ Redevelopment Manager 1 1 ‐ ‐ Downtown Manager 1 1 ‐ ‐ Planner II 0 2 2 ‐ Planner I 3 3 ‐ ‐ Drafting/Mapping Coordinator 1 1 ‐ ‐ Heritage Officer 1 1 ‐ ‐ Downtown Development Manager 0 0 ‐ ‐ Administrative Technician I 0 0 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Total 9 11 2 ‐

Zoning & Subdivision Zoning & Subdivision Administrator 1 1 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Total 2 2 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Regulate the zoning and rezoning of property to comply with the City’s comprehensive plan. 2. Plan for and assist with the implementation of several existing City plans. 3. Promote preservation in accordance with the comprehensive plan and City ordinances. 4. Improve economic vitality through various programs and projects.

Objectives A. Provide exceptional customer service on a daily basis. B. Prepare and facilitate the implementation of needed plans, studies, and reports. C. Conduct an assessment of existing ordinances and regulations administered by the Department and propose amendments as warranted. D. Provide assistance to other city departments and agencies in identifying available local, state and federal financial assistance programs.

184 Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 610 General Planning 600 ‐ Personnel Services 311,886 508,629 465,368 689,298 700 ‐ Materials and Supplies 38,176 21,500 19,995 24,500 740 ‐ Maintenance of Bldgs. and Structures 10,820 20,000 20,620 20,000 750 ‐ Maintenance of Equipment 1,917 6,400 6,000 6,400 760 ‐ Miscellaneous Services 48,458 64,500 70,337 69,000 Department Total: General Planning 411,257 621,029 582,320 809,198 Department: 613 Zoning & Subdivision 600 ‐ Personnel Services 113,382 113,017 114,800 114,294 700 ‐ Materials and Supplies 6,506 13,100 13,100 13,100 740 ‐ Maintenance of Bldgs. and Structures ‐ 2,200 2,200 2,200 760 ‐ Miscellaneous Services 16,783 24,300 26,661 24,300 Department Total: Zoning & Subdivision 136,671 152,617 156,761 153,894 Department: 619 Planning & Zoning Comm 700 ‐ Materials and Supplies 90 2,200 2,200 ‐ 750 ‐ Maintenance of Equipment 1,097 ‐ ‐ ‐ 760 ‐ Miscellaneous Services 5,100 13,000 13,000 ‐ Department Total: Planning & Zoning Comm 6,287 15,200 15,200 ‐

Key Measures Fy 2014 Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Actual Alignment Number of Zoning No Data 5 zoning cases have been 95% 95% A Cases Processed processed and adopted by and Adopted by City Commission in the 1st Commission within Quarter of FY 2015 90 days Processing of No Data 5 subdivision requests have 95% 95% A Subdivision been processed in the 1st Requests within 60 Quarter of FY 2015 days Planning and No Data 27% of bike lanes, 54% of 30% of bike lanes, 54% of 50% of bike lanes, 90% of B assisting in the shared lane markings, 12% shared lane markings, 12% shared lane markings, 12% development of of trails, and 0% of of trails, and 0% of of trails, and 10% of bike facilities in sidepaths that were sidepaths that were sidepaths that are regards to the recommended in the Plan recommended in the Plan recommended in the Plan implementation of were implemented or have were implemented or have will be implemented or the Master Hike & dedicated funding dedicated funding for have dedicated funding for Bike Plan construction construction Development and No Data Procurement process: 100% Procurement process: 100% 100% B completion of the Plan development: 50% Plan development: 100% Mitte Cultural Plan completion: 0% Plan completion: 95% District Master Plan adoption: 0% Plan adoption: 0% Plan

185

Key Measures Fy 2014 Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Actual Alignment Follow through of No Data 80% 80% 100% B the Ad Valorem tax component of the Heritage Plan Development and No Data No Data Procurement process: 100% Procurement process: B Completion of Plan development: 0% 100% Active Plan completion: 0% Plan development: 100% Transportation Plan adoption: 0% Plan completion:100% and Active Plan adoption: 100% Tourism Plan Revise Heritage No Data 50% 80% 100% C Ordinances Assisting CDBG No Data 10% 50% 100% D with a Neighborhood Revitalization Strategy Area which will promote economic development in LMI resident area Creation and No Data No Data No Data 100% C Adoption of Food Truck Ordinance Comments:

186

METROPOLITAN PLANNING ORGANIZATION

BUDGET UNIT(S):

614 Section 112 Highway Planning

MARK LUND MPO DIRECTOR 1150 E. ADAMS STREET, 3RD FLOOR BROWNSVILLE, TEXAS 78521 TELEPHONE: (956) 548‐6154 FAX: (956) 548‐6144 WEBSITE: MPO.COB.US EMAIL: [email protected] 187 Section 112 Highway Planning

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Sec. 112 Highway Planning MPO Director 1 1 ‐ ‐ Planner III/Transportation 0 0 ‐ ‐ MPO Planner III 1 1 ‐ ‐ MPO Planner II 1 1 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Total 4 4 ‐ ‐

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 614 Section 112 Highway Planning 600 ‐ Personnel Services 207,814 207,859 292,425 312,342 700 ‐ Materials and Supplies 5,052 13,590 13,890 15,481 740 ‐ Maintenance of Bldgs. and Structures ‐ ‐ 100 100 750 ‐ Maintenance of Equipment ‐ 200 200 200 760 ‐ Miscellaneous Services 24,647 195,140 195,827 156,380 780 ‐ Sundry Charges 11,874 18,000 18,000 18,000 940 ‐ Equipment 05,000 and Over ‐ ‐ ‐ ‐ Department Total: Section 112 Highway Planning 249,387 434,789 520,442 502,503

188

BUILDING INSPECTIONS AND PERMITTING

BUDGET UNIT(S):

615 Building Inspections/ Permits

EVARISTO GAMEZ, JR. PERMITTING DIRECTOR 1034 E. LEVEE ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 550‐8345 FAX: (956) 550‐8802 WEBSITE: PERMITS.COB.US EMAIL: [email protected] 189 Building Inspections Department

Mission: To insure compliance with the adopted City building, zoning, fire, health and sanitation codes on all residential and commercial structures in order to protect the health, safety, and general welfare of the public.

Function: The Building Inspections Department is responsible for reviewing, approving and inspecting residential and commercial structures and/ or businesses and inspecting substandard structures as well to ensure compliance with Construction Codes and City ordinances. Our department is a crucial part of the line of defense in the prevention of building disasters and ensuring code compliance in the construction field to guarantee the safety and welfare of the citizens of Brownsville.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Building Inspections & Permits Permitting Director 1 1 ‐ ‐ Asst. Permitting Director 1 1 ‐ ‐ Bldg. & Permitting Supervisor 1 1 ‐ ‐ Permitting Facilitator 1 1 ‐ ‐ Residential Plan Reviewer 1 1 ‐ ‐ Plans Examiner Supervisor 1 1 ‐ ‐ Commercial Plans Examiner 3 3 ‐ ‐ Maintenance Worker I 0 0 ‐ 1 Administrative Specialist II 1 1 ‐ ‐ Fiscal Technician I 3 3 ‐ ‐ Fiscal Technician III 1 1 ‐ ‐ Bldg. & Constrn. Inspector 4 4 ‐ ‐ Ordinance Enforcement Officer I 3 3 ‐ ‐ Total 21 21 ‐ 1

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To adopt latest building codes. 2. To increase availability of technology for staff and applicants. 3. To increase on‐line resource for applicants.

Objectives A. To develop Home Improvement Guide to provide information to assist with obtaining building permits. B. Updated all application and forms. C. Increase the efficiency in the permit application process. D. Increase the efficiency of conducting inspections requested. E. Increase the efficiency of addressing citizen concerns requests.

190 Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 615 Building Inspections / Permits 600 ‐ Personnel Services 978,285 998,811 1,036,301 997,159 700 ‐ Materials and Supplies 49,045 78,650 84,618 78,650 740 ‐ Maintenance of Bldgs. and Structures 101 1,000 1,000 1,000 750 ‐ Maintenance of Equipment 20,540 23,000 28,969 23,000 760 ‐ Miscellaneous Services 39,371 100,000 63,620 88,000 940 ‐ Equipment 05,000 and Over ‐ ‐ 67,952 ‐ Department Total: Building Inspections / Permits 1,087,342 1,201,461 1,282,460 1,187,809

Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment 95% of new residential 99% 99% 99% 99% building permits applications reviews will be completed within 5 business days 95% of new 95% 90% 95% 95% commercial building permits applications reviews will be completed within 5 business days 95% of requested 95% 100% 99% 99% inspections will be conducted within the following business day 95% of citizens 75% 90% 98% 98% concerns will be addressed within one business day

Comments:

191

ENGINEERING

BUDGET UNIT(S):

620 Engineering

CARLOS LASTRA ENGINEERING DIRECTOR 404 E. WASHINGTON BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 541‐1012 FAX: (956) 542‐7843 WEBSITE: ENGINEERING.COB.US EMAIL: [email protected] 192 ENGINEERING DEPARTMENT

Mission: To enhance the integrity, public safety and welfare in the City by providing economical, responsive and effective professional engineering services.

Function: The Engineering Department’s function is to provide engineering and design services to city projects. The department manages and conducts a variety of projects such as project design; subdivision plan reviews, street construction and reconstruction, supervision services, special projects management, maintenance of city maps records and issuance of address verification letters. To accomplish these tasks the department is structured with four separate divisions; Design & Reconstruction, Site inspections, Construction Supervision and Right‐of‐Way acquisition.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Engineering Dept. Engineering Director 1 1 ‐ ‐ Assistant City Engineer 2 2 ‐ ‐ Eng. Constrn. Supervisor 1 1 ‐ ‐ Engineer I 1 1 ‐ ‐ Engineering Drafting Specialist 1 1 ‐ ‐ Drafting/ Mapping Coordinator 1 1 ‐ ‐ Project Administrator 1 1 ‐ ‐ Eng. Constrn. Inspector I 2 2 ‐ ‐ Eng. Constrn. Inspector II 1 1 ‐ ‐ Maintenance Worker I 0 0 ‐ 1 ROW Acquisition Specialist 1 1 ‐ ‐ Total 12 12 ‐ 1

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Continue to improve streets and drainage to enhance quality of life and provide better mobility and facilitate responsible development. 2. As Project Managers for special construction projects we aim to complete projects on time and on budget. The most important is delivering a project that exceeds expectations while bettering the project management process. 3. To coordinate all GIS activities and data concerning the city of Brownsville and to ensure that geographic information related services are delivered effectively and in a timely manner to citizens while protecting city's investments.

Objectives A. The ability to communicate effectively and use the techniques, skills and modern engineering tools necessary for engineering practice. B. Ensuring the city construction projects process within the required time frame.

193 Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Department: 620 Engineering Administration 600 ‐ Personnel Services 763,690 798,373 811,685 818,462 700 ‐ Materials and Supplies 37,486 33,855 34,446 35,955 740 ‐ Maintenance of Bldgs. and Structures 431 3,150 ‐ 3,150 750 ‐ Maintenance of Equipment 6,090 16,400 10,355 16,400 760 ‐ Miscellaneous Services 36,099 55,260 44,431 56,110 940 ‐ Equipment 05,000 and Over ‐ ‐ 27,190 ‐ Department Total: Engineering Administration 843,795 907,038 928,107 930,077

Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment 97% of design and 97% 97% 97% 97% construction projects A to be completed at/or under budget 95% of plans 95% 95% 90% 95% reviewed to be B processed within 5 business days Increase number of 15% 15% 15% 15% Inspections per A Inspector 90% of site and utility 90% 90% 89% 90% cut Inspections within B 3 business days Comments:

194

PUBLIC WORKS

BUDGET UNIT(S):

215 Old Fed. Courthouse – City Hall

216 City Plaza

409 Recycling Center

410 Public Works Administration

416 Area Maint. Operations

417 Street Maintenance

418 Streets & Drainage

419 Street Patching PUB

433 Beautification

518 Building Maintenance

519 Market Square

558 El Tapiz Building

640 Sidewalk Construction

SANTANA TORRES PUBLIC WORKS DIRECTOR 6035 JAIME J. ZAPATA AVE BROWNSVILLE, TEXAS 78521 TELEPHONE: (956) 838‐6253 FAX: (956) 831‐0180 WEBSITE: PUBLICWORKS.COB.US EMAIL: [email protected] 195 Public Works: Building Maintenance

Mission: Public Works Department offers the community prompt service, quality workmanship, cost‐ effective construction and protection of the environment to provide a better quality of life.

Function: Provide maintenance, HVAC, and construction services to City‐owned facilities.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 City Hall – Historic Federal Courthouse Facility Maintenance Supervisor 1 1 ‐ ‐ Maintenance Worker I 4 4 ‐ ‐ Carpenter 1 1 ‐ ‐ Electrician Assistant 1 1 ‐ ‐ HVACR Asst. Technician 1 1 ‐ ‐ Total 8 8 ‐ ‐

Building Maintenance Construction Supervisor 1 1 ‐ ‐ Maintenance Supervisor 0 0 ‐ ‐ HVACR Technician 1 1 ‐ ‐ Plumber 1 1 ‐ ‐ Carpenter 3 3 ‐ ‐ Journeyman Electrician 1 1 ‐ ‐ Master Electrician 1 1 ‐ ‐ Construction Worker I 1 1 ‐ ‐ Construction Worker II 2 2 ‐ ‐ Total 11 11 ‐ ‐

El Tapiz Building Maintenance Worker I 1 1 ‐ ‐ Total 1 1 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Increase automation and remote access of HVAC systems. 2. Increase remodel/repair cost savings. 3. Increase building weatherization and efficient lighting to reduce energy consumption.

Objectives A. Coordinate maintenance personnel schedules efficiently between designated facilities. B. Continued upgrade thermostats to WiFi‐5 digital thermostat or internet. C. Utilize in house staff for inter‐departmental construction/remodel projects and City properties.

196 Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Department: 215 Old Fed. Courthouse ‐ City Hall 600 ‐ Personnel Services 268,177 308,373 312,785 321,444 700 ‐ Materials and Supplies 49,802 45,688 45,884 44,188 740 ‐ Maintenance of Bldgs. and Structures 3,957 8,000 8,000 8,000 750 ‐ Maintenance of Equipment 11,540 12,532 15,056 12,100 760 ‐ Miscellaneous Services 74,912 75,280 75,030 77,280 940 ‐ Equipment 05,000 and Over ‐ ‐ 80,000 ‐ Department Total: Old Fed. Courthouse ‐ City Hall 408,388 449,873 536,755 463,012 Department: 216 City Plaza 600 ‐ Personnel Services ‐ 23,168 23,168 23,038 700 ‐ Materials and Supplies 17,359 13,200 14,550 12,200 740 ‐ Maintenance of Bldgs. and Structures 4,794 10,800 11,617 6,000 750 ‐ Maintenance of Equipment 4,747 2,000 2,000 4,800 760 ‐ Miscellaneous Services 120,730 90,000 90,000 93,000 Department Total: City Plaza 147,630 139,168 141,335 139,038 Department: 409 Recycling Center 700 ‐ Materials and Supplies ‐ ‐ 1,800 ‐ 740 ‐ Maintenance of Bldgs. and Structures ‐ 1,800 ‐ 1,800 Department Total: Recycling Center ‐ 1,800 1,800 1,800 Department: 518 Building Maintenance 600 ‐ Personnel Services 435,270 490,466 497,951 522,822 700 ‐ Materials and Supplies 36,729 22,821 23,038 27,800 740 ‐ Maintenance of Bldgs. and Structures 5,716 8,000 10,403 8,000 750 ‐ Maintenance of Equipment 21,608 16,000 16,000 11,000 760 ‐ Miscellaneous Services 5,121 5,000 5,048 5,000 Department Total: Building Maintenance 504,444 542,287 552,440 574,622 Department: 519 Market Square Building 600 ‐ Personnel Services ‐ 17,383 17,383 17,279 700 ‐ Materials and Supplies ‐ 2,600 3,050 2,600 740 ‐ Maintenance of Bldgs. and Structures 627 5,697 5,697 5,697 750 ‐ Maintenance of Equipment 3,099 1,000 1,000 1,000

197

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed 760 ‐ Miscellaneous Services 19,350 73,145 73,145 73,145 Department Total: Market Square Building 23,076 99,825 100,275 99,721 Department: 558 El Tapiz Building 600 ‐ Personnel Services 43,341 34,536 35,114 38,195 700 ‐ Materials and Supplies 80 4,000 4,000 4,000 740 ‐ Maintenance of Bldgs. and Structures ‐ 10,000 10,000 10,000 750 ‐ Maintenance of Equipment 94 3,000 3,000 3,000 760 ‐ Miscellaneous Services 51,008 122,345 122,345 122,345 940 ‐ Equipment 05,000 and Over 5,764 ‐ ‐ ‐ Department Total: El Tapiz Building 100,287 173,881 174,459 177,540

Key Measures Fy2014 Actual Fy2015Adopted Fy2015 Estimated Fy2016 Proposed Objective Alignment 100% of maintenance 95% 100% 100% 100% A work orders completed within 3 days

100% of HVAC work 100% 100% 95% 100% A,B orders completed within 2 days

100% of construction 100% 100% 95% 100% A,C work orders completed within 3 days

Comments:

198 Public Works: Street Maintenance

Mission: Public Works Department offers the community prompt service, quality workmanship, cost‐ effective construction and protection of the environment to provide a better quality of life.

Function: Construct repair, and maintain streets, concrete, and alley ways within the City of Brownsville.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Public Works Adm. Public Works Director 1 1 ‐ ‐ Asst. Public Works Director 1 1 ‐ ‐ Public Works Superintendent 1 1 ‐ ‐ Env Compliance Manager 1 1 ‐ ‐ City Forester 1 1 ‐ ‐ Public Works Coordinator 1 1 ‐ Project Administrator 0 0 ‐ ‐ Total 6 6 ‐ ‐

Streets Maintenance Concrete/Paving Supervisor 1 1 ‐ ‐ Maintenance Worker I 3 5 2 ‐ Maintenance Worker II 2 2 ‐ ‐ Equipment Operator I 4 4 ‐ ‐ Equipment Operator II 6 6 ‐ ‐ Equipment Operator III 3 3 ‐ ‐ Raw Water Pump Technician 1 1 ‐ ‐ Total 20 22 2 ‐

St. Patching – PUB Street Patching Supervisor 1 1 ‐ ‐ Maintenance Worker I 3 3 ‐ ‐ Equipment Operator I 1 1 ‐ ‐ Equipment Operator III 1 1 ‐ ‐ Total 6 6 ‐ ‐

Sidewalk Construction Project Maintenance Worker I 5 5 ‐ ‐ Equipment Operator I 0 0 ‐ ‐ Equipment Operator III 1 1 ‐ ‐ Concrete Form Carpenter 1 1 ‐ ‐ Surveyor Technician 1 1 ‐ ‐ Total 8 8 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

199 Department Goals 1 Increase miles of resurfaced streets. 2 Implement recommendations of City’s street evaluation survey. 3 Increase cost saving measures through asphalt recycling measures. 4 Increase usage of recycled millings for alley improvements.

Objectives A Increase integration with WebQA requests. B Integrate work order requests into LOGOS. C Increase efficiencies by separating overlay improvements tasks into:pre‐overlay corrective measures and overlay application.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Department: 410 Public Works Administration 600 ‐ Personnel Services 368,081 423,211 430,404 432,722 700 ‐ Materials and Supplies 23,413 10,700 11,688 16,000 740 ‐ Maintenance of Bldgs. and Structures 839 2,000 2,000 2,000 750 ‐ Maintenance of Equipment 16,659 8,500 8,500 8,800 760 ‐ Miscellaneous Services 131,749 115,000 124,289 121,500 940 ‐ Equipment 05,000 and Over 27,621 ‐ ‐ ‐ Department Total: Public Works Administration 568,363 559,411 576,881 581,022 Department: 417 Street Maintenance 600 ‐ Personnel Services 808,778 870,056 881,868 955,545 700 ‐ Materials and Supplies 296,370 282,246 251,600 276,600 740 ‐ Maintenance of Bldgs. and Structures 606,560 677,749 681,403 678,069 750 ‐ Maintenance of Equipment 417,995 305,000 305,000 309,500 760 ‐ Miscellaneous Services 141,432 127,500 167,178 131,500 940 ‐ Equipment 05,000 and Over 35,567 ‐ 19,745 ‐ Department Total: Street Maintenance 2,306,702 2,262,551 2,306,794 2,351,214 Department: 419 Street Patching PUB 600 ‐ Personnel Services 232,804 245,484 249,139 250,034 700 ‐ Materials and Supplies 66,179 34,811 34,811 41,311 740 ‐ Maintenance of Bldgs. and Structures 40,044 25,000 35,750 50,000 750 ‐ Maintenance of Equipment 37,867 28,000 28,000 32,000 760 ‐ Miscellaneous Services 657 700 700 500 Department Total: Street Patching PUB 377,552 333,995 348,400 373,845

200 Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Department: 640 Sidewalk Construction Project 600 ‐ Personnel Services 333,031 320,294 324,863 317,974 700 ‐ Materials and Supplies 20,700 10,500 10,940 12,500 740 ‐ Maintenance of Bldgs. and Structures 61,935 51,500 52,186 66,500 750 ‐ Maintenance of Equipment 4,613 7,000 7,000 7,000 760 ‐ Miscellaneous Services 608 500 500 500 Department Total: Sidewalk Construction Project 420,887 389,794 395,489 404,474

Key Measures Fy2014 Actual Fy2015 Adopted Fy2015 Estimated Fy2016 Proposed Objective Alignment 100% of pothole work 95% 100% 50% 100% A,B orders completed within 3 days

100% of road 100% 100% 100% 100% C improvements completed within budget

100% of utility cuts 90% 100% 50% 100% A,B repairs completed within 5 days

5% increase of linear 100% 100% 100% 100% B alley miles maintained

Comments:

Pothole and Utility Cut Workorders – Due to an extraordinary number of rain events this year along with the lack of reliable equipment, street patching suffered major setbacks in regards to attaining goals. The Department is set to purchase an additional pothole pathing truck in order to increase the percentages of reaching goals in FY 2016.

201 Public Works: Streets & Drainage

Mission: Public Works Department offers the community prompt service, quality workmanship, cost‐ effective construction and protection of the environment to provide a better quality of life.

Function: Provide proper maintenance and repair to all City storm water drainage systems for flood control.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Area Maintenance Operations Equipment Operator I 1 1 ‐ ‐ Equipment Operator II 1 1 ‐ ‐ Equipment Operator III 1 1 ‐ ‐ Maintenance Worker I 2 2 ‐ ‐ Total 5 5 ‐ ‐

Streets & Drainage Street & Drainage Supervisor 1 1 ‐ ‐ Road Construction Supervisor 1 1 ‐ ‐ Equipment Operator I 3 3 ‐ ‐ Equipment Operator II 6 6 ‐ ‐ Equipment Operator III 4 4 ‐ ‐ Equip. Operator III / Motor Grad 1 1 ‐ ‐ Equip. Operator III / Tractor Trailer 1 1 ‐ ‐ Equipment Specialist/Trainer 1 1 ‐ ‐ Surveyor Technician 1 1 ‐ ‐ Total 19 19 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1 Improve drainage system and infrastructure to reduce localized flooding. 2 Increase integration with work order reporting and tracking software. 3 Continue to replace and upgrade hardware and equipment.

Objectives A Improve efficiencies in WebQA for reporting of citizen concerns. B Develop integration with LOGOS for work order tracking. C Implement SCADA system integration to improve remote access to floodways.

202 Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Department: 416 Area Maintenance Operations 600 ‐ Personnel Services 147,374 178,842 181,468 187,962 700 ‐ Materials and Supplies 37,391 39,500 39,500 38,500 740 ‐ Maintenance of Bldgs. and Structures ‐ 196 196 2,000 750 ‐ Maintenance of Equipment 80,889 63,500 63,500 63,500 760 ‐ Miscellaneous Services 719 1,500 1,370 3,000 Department Total: Area Maintenance Operations 266,374 283,538 286,034 294,962 Department: 418 Streets & Drainage 600 ‐ Personnel Services 873,040 910,113 923,121 921,382 700 ‐ Materials and Supplies 86,790 103,750 108,679 108,750 740 ‐ Maintenance of Bldgs. and Structures 12,574 13,000 13,438 13,000 750 ‐ Maintenance of Equipment 255,645 164,000 164,000 164,000 760 ‐ Miscellaneous Services 74,543 47,050 50,302 50,050 Department Total: Streets & Drainage 1,302,591 1,237,913 1,259,540 1,257,182

Key Measures Fy2014 Actual Fy2015 Adopted Fy2015 Estimated Fy2016 Proposed Objective Alignment 100% of obstruction 100% 100% 100% 100% B removals work order completed within 1 day

90% of work orders 95% 9 % 90% 95% B,C completed within maintenance schedule of flood control system (ditches/…)

100% responded to 95% 100% 95% 100% A,B damaged/ failed infrastructure within 24 hrs

Comments:

203 Public Works: Beautification

Mission: Public Works Department offers the community prompt service, quality workmanship, cost‐ effective construction and protection of the environment to provide a better quality of life.

Function: Provide landscaping and preventative maintenance for the upkeep of all Brownsville Beautification Committee project sites.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Beautification Mowing Crew Maintenance Worker I 3 3 ‐ ‐ Total 3 3 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1 Improve prior sites to initial specifications. 2 Increase cost saving through the use of recycled vegetation and in‐house nursery. 3 Create a current catalog of site parameters and tree inventory.

Objectives A Expand nursery varieties through donation and cultivation. B Develop integration with LOGOS for work order tracking.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Department: 433 Beautification Mowing 600 ‐ Personnel Services 66,893 85,956 87,352 85,641 700 ‐ Materials and Supplies 4,289 7,500 7,500 6,500 750 ‐ Maintenance of Equipment ‐ ‐ ‐ 500 760 ‐ Miscellaneous Services 142 ‐ ‐ 1,000 Department Total: Beautification Mowing 71,324 93,456 94,852 93,641

204 Key Measures Fy2014 Actual Fy2015 Adopted Fy2015 Estimated Fy2016 Proposed Objective Alignment 100% of BBC project 100% 100% 100% 100% B sites maintained on schedule

100% of irrigation 90% 100% 60% 100% B related complaints will be responded within 24 hrs

15% of ground 10% 15% 15% 15% A cover/trees provided by in‐house nursery

Comments:

Irrigation‐related Complaints ‐ Due to an extraordinary number of rain events sites were inaccessible many times to perform routine maintenance and keep up with service demands.

205

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206

CONVENTION AND TOURISM FUND

A fund used to account for the promotion of tourism. The primary revenues are provided by the proceeds from the City’s hotel occupancy tax. Such occupancy tax is authorized by an Act of the Texas Legislature and approved for levy by the City. The Texas Act provides that the revenues derived from the levy of the tax are to be expended in a manner directly enhancing and promoting tourism and the convention and hotel industry. This fund is classified as a special revenue fund, which is used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.

207

CITY OF BROWNSVILLE, TEXAS

Convention & Tourism Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Years 2011‐2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 REVENUES Hotel/motel taxes $ 1,198,432 1,354,243$ 1,401,523$ 1,539,136$ 1,404,500$ 1,454,200$ 49,700$ Event center rentals 357,182 396,193 345,509 377,217 350,000 350,000 ‐ Event center expo ‐ ‐ ‐ ‐ ‐ ‐ ‐ Interest income 176 499 622 328 500 350 (150) Digital frame advertising 1,000 600 200 1,200 1,000 1,000 ‐ Miscellaneous 1,356 1,842 1,469 1,840 300 375 75

Total Revenues 1,558,146 1,753,377 1,749,323 1,919,721 1,756,300 1,805,925 49,625

EXPENDITURES Event Center 678,104 596,424 640,819 634,922 733,859 798,511 64,652 Convention & Tourism 12,389 13,805 7,645 12,999 15,000 15,000 ‐ Brownsville Convention & Visitors Bureau 525,000 525,000 525,000 525,000 565,000 585,000 20,000 Gladys Porter Zoo 400,000 400,000 400,000 400,000 400,000 400,000 ‐ Historic Brownsville Museum 45,000 45,000 45,000 45,000 45,000 45,000 ‐ Tennis Association‐Visitor Attraction 30,000 30,000 30,000 30,000 30,000 30,000 ‐ Society for the Performing Arts‐Event 50,000 50,000 50,000 50,000 50,000 50,000 ‐ Camille Playhouse 25,000 25,000 25,000 25,000 25,000 25,000 ‐ Brownsville Historical Association 140,000 140,000 140,000 140,000 140,000 140,000 ‐ CAF/Marketing Advertising 15,000 15,000 15,000 15,000 15,000 15,000 ‐ The Children's Museum of Brownsville 48,000 48,000 48,000 48,000 48,000 48,000 ‐ Brownsville Museum of Fine Arts 50,000 50,000 50,000 50,000 50,000 50,000 ‐ Costumes of the Americas‐Tourist Attraction 22,000 22,000 22,000 22,000 22,000 22,000 ‐ Total Expenditures 2,040,494 1,960,229 1,998,464 1,997,921 2,138,859 2,223,511 84,652

Excess (deficiency) of Revenues Over (under) Expenditures (482,348) (206,852) (249,141) (78,200) (382,559) (417,586) (35,027)

OTHER FINANCING SOURCES (USES) Operating transfers from other funds 513,096 392,049 357,499 300,000 326,659 320,000 (6,659) Operating transfers to other funds ‐ ‐ ‐ ‐ ‐ ‐ ‐

Net Other Financing Sources (uses) 513,096 392,049 357,499 300,000 326,659 320,000 (6,659)

Net change in fund balances 30,748 185,197 108,358 221,800 (55,900) (97,586) (41,686)

Fund Balances, October 1, 202,820 233,568 418,765 527,123 748,923 693,023 (55,900) Prior Period Adjustment ‐ ‐ ‐ ‐ ‐ ‐ ‐

Fund Balance, September 30 $ 233,568 418,765$ 527,123$ 748,923$ 693,023$ 595,437$ $ (97,586)

208 CITY OF BROWNSVILLE, TEXAS

Convention and Tourism Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Years 2015 and 2016

PERCENT FY 2015 FY 2016 OF TOTAL AMENDED ADOPTED OVER (UNDER) FY 2016 BUDGET BUDGET FY 2015 BUDGET REVENUES Hotel/Motel Taxes $ 1,404,500 $ 1,454,200 $ 49,700 68.40% Event Center Rentals 350,000 350,000 ‐ 16.46% Interest Income 500 350 (150) 0.02% Miscellaneous 1,300 1,375 75 0.06% Transfers From General Fund 326,659 320,000 (6,659) 15.05% Total Revenues 2,082,959 2,125,925 42,966 100.00%

EXPENDITURES Event Center 733,859 798,511 64,652 35.91% Convention & Tourism ‐ BCVB Utilities 15,000 15,000 ‐ 0.67% Brownsville Convention & Visitors Bureau 565,000 585,000 20,000 26.31% Gladys Porter Zoo 400,000 400,000 ‐ 17.99% Historic Brownsville Museum 45,000 45,000 ‐ 2.02% Tennis Association‐Visitor Attraction 30,000 30,000 ‐ 1.35% Society for the Performing Arts‐Event 50,000 50,000 ‐ 2.25% Camille Playhouse 25,000 25,000 ‐ 1.12% Brownsville Historical Association 140,000 140,000 ‐ 6.30% CAF/Marketing Adversting 15,000 15,000 ‐ 0.67% Costume of the Americas 22,000 22,000 ‐ 0.99% The Children's Museum of Brownsville 48,000 48,000 ‐ 2.16% Brownsville Museum of Fine Arts 50,000 50,000 ‐ 2.25% Total Expenditures 2,138,859 2,223,511 84,652 100.00%

Excess (Deficiency) of Revenues Over (Under) Expenditures (55,900) (97,586)

Fund Balance, October 1 748,923 693,023

Fund Balance, September 30 $ 693,023 $ 595,437

209

BROWNSVILLE EVENTS CENTER

BUDGET UNIT(S):

516 Events Center

CORINE PARRIS EVENTS CENTER MANAGER 1 EVENTS CENTER BLVD BROWNSVILLE, TEXAS 78526 TELEPHONE: (956) 554‐0700 FAX: (956) 554‐3886 WEBSITE: EVENTSCENTER.COB.US EMAIL: [email protected] 210 Brownsville Events Center

Mission: To enhance the quality of life in the community by providing the best possible recreational facilities, open natural spaces and programs for its citizens.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Event Center Event Center Manager 1 1 ‐ ‐ Event Center Coordinator 1 1 ‐ ‐ Maintenance Supervisor 1 1 ‐ ‐ Adm. Technician II 1 1 ‐ ‐ Maintenance Worker I 6 6 ‐ ‐ Maintenance Worker II 1 1 ‐ ‐ Total 11 11 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Renovate indoor/outdoor building. 2. Adjust rate to reflect current market. 3. Revamp marketing campaign. 4. Attract more corporate events.

Objectives A. Paint outside building, replace carpet and replace parking lot light poles. B. Update webpage, refresh our marketing material, continue to market major publications (Convention Forum Magazine, Texas Meetings & Events, Community Link Membership Directory/Map, Vida Publication). C. Meet with staff and have more customer service trainings.

211 Expenditures and Key Measures

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 516 Events Center 600 ‐ Personnel Services 353,242 406,420 413,079 410,050 700 ‐ Materials and Supplies 41,203 64,560 45,417 64,560 740 ‐ Maintenance of Bldgs. and Structures 2,356 22,100 31,441 22,100 750 ‐ Maintenance of Equipment 16,173 8,050 45,832 8,050 760 ‐ Miscellaneous Services 174,508 172,251 166,590 172,251 780 ‐ Sundry Charges 29,401 31,500 31,500 31,500 800 ‐ General Services and Contingencies 2,136 ‐ ‐ ‐ 910 ‐ Structures ‐ ‐ ‐ 90,000 940 ‐ Equipment 05,000 and Over 15,904 ‐ ‐ ‐ Department Total: Events Center 634,922 704,881 733,859 798,511

Key Measures FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Objective Alignment Higher Rated 100% 100% 100% 100% C Customer Survey Response 300 Events 99.5% 100% 100% 75% A per Year % increase in 100% 15% 10% 15% B off peak days

Comments: Continuous events/bookings into 2018

212

COMMUNITY DEVELOPMENT FUND

A fund used to account for the operations of the Community Development Block Grant Program/Metropolitan Entitlement funds. The entitlement funds are received from the United States department of Housing and Urban Development. This fund is classified as a special revenue fund, which is used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.

213 CITY OF BROWNSVILLE, TEXAS

Community Development Fund Statement of Revevenues, Expenditures, & Changes in Fund Balance For Fiscal Years 2011‐2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 REVENUES Intergovernmental $ 4,107,268 $ 3,205,919 $ 5,505,489 $ 4,099,765 $ 3,626,641 $ 3,448,470 $ (178,171) Miscellaneous 156,722 1,886,499 87,693 121,484 ‐ ‐ ‐

Total Revenues 4,263,990 5,092,418 5,593,182 4,221,249 3,626,641 3,448,470 (178,171)

EXPENDITURES General Government 742,929 652,637 532,889 517,568 528,761 509,909 18,852 Public Safety 65,761 92,249 27,282 15,148 ‐ 350,000 (350,000) Public Works 557,041 118,536 4,004 ‐ 350,000 200,000 150,000 Public Health ‐ ‐ 10,000 ‐ ‐ 40,000 (40,000) Housing Assistance Programs 866,403 625,826 268,607 2,181,269 753,365 932,231 (178,866) Public Assistance 1,324,314 538,742 847,570 820,485 453,540 410,660 42,880 Culture & Recreation 66,230 1,910 355,121 27,949 1,316,475 779,170 537,305 Capital Outlay 410,912 1,637,019 2,881,716 1,709,341 ‐ ‐

Total Expenditures 4,033,590 3,666,919 4,927,189 5,271,760 3,402,141 3,221,970 180,171

Excess (Deficiency) of Revenues Over (Under) Expenditures 230,400 1,425,499 665,993 (1,050,511) 224,500 226,500 2,000

Other financing Sources (uses)

Operating Transfers From Other Funds ‐ ‐ ‐ ‐ ‐ ‐ ‐ Operating Transfers ‐ To Other Funds (230,400) (226,900) (516,247) (297,776) (224,500) (226,500) (2,000)

Net Other Financing Sources (uses) (230,400) (226,900) (516,247) (297,776) (224,500) (226,500) (2,000)

Excess (deficiency) of Revenues and Other Financing Sources Over (Under) Expenditures and Other Financing Sources ‐ 1,198,599 149,746 (1,348,287) ‐ ‐ ‐

Fund Balances, October 1 ‐ ‐ 1,198,599 1,348,345 58 58 ‐

Fund Balance, September 30 $ ‐ $ 1,198,599 $ 1,348,345 $ 58 $ 58 $ 58 $ ‐

214 City of Brownsville Community Development Fund Revenue & Expenditure Budget Fiscal Year 2016

Exp. Revenue or Function Expenditure Code Accounts Totals REVENUES: Grant Revenues 41st Year Supplemental Statement (Community Development Block Grant - CDBG) 2,551,545 Emergency Shelter Grant (ESG) 235,660 Home Program Revenues (HOME) 661,265 TOTAL REVENUES 3,448,470

EXPENDITURES:

PUBLIC FACILITIES AND IMPROVEMENTS: CDBG COB - Library - Southmost Library Computer Replacement CR 98,105 COB - Library - Central Library Computer Replacement CR 206,065 COB - Permits - Demolition of Substandard Homes PW 200,000 COB - Fire - Purchase of Fire Truck PS 350,000 COB - Parks - Brownsville Comm. Resource Center Rehabilitation PR 475,000 COB - OGMCD - Owner-occupied Housing Rehab. Assistance HA 270,966 TOTAL 1,600,136

SOCIAL SERVICES: CDBG Brownsville Adult Literacy Program PA 10,000 Brownsville Society for Crippled Children dba Moody Clinic PH 40,000 Court Appointed Special Advocates (CASA) of Cameron and Willacy Counties PA 45,000 Friendship of Women PA 30,000 Infant and Family Nutrition Agency PA 10,000 Sunshine Haven, Inc. PA 80,000 TOTAL 215,000

ESG Friendship of Women - Emergency Shelter PA 50,000 Ozanam Center - Emergency Shelter PA 86,979 Ozanam Center - Rapid Re-housing PA 69,607 Ozanam Center - HMIS PA 11,400 TOTAL 217,986

HOME ACT - New Construction - Scattered Sites HA 99,190 CDCB - Homebuyer Assistance Program HA 495,949 TOTAL 595,139

215 City of Brownsville Community Development Fund Revenue & Expenditure Budget Fiscal Year 2016

Exp. Revenue or Function Expenditure Code Accounts Totals

COMMITMENTS: COB - CDBG Admin GG 509,909 COB - ESG Admin PA 17,674 COB - Home Admin HA 66,126 Section 108 Loan Repayment DS 226,500

TOTAL 820,209

TOTAL CDBG, ESG, & HOME EXPENDITURES 3,448,470

Expenditure Category Summary

General Government GG 509,909 Debt Service DS 226,500 Culture & Recreation CR 304,170 Housing Assistance HA 932,231 Parks & Recreation PR 475,000 Public Assistance PA 410,660 Public Health PH 40,000 Public Safety PS 350,000 Public Works PW 200,000

3,448,470

216

COMMUNITY DEVELOPMENT PROGRAM

BUDGET UNIT(S):

611 Community Development Administration

7392 Home Administration

MARINA ZOLEZZI DIRECTOR OF GRANTS ADMINISTRATION 1034 E. LEVEE ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 548‐6167 FAX: (956) 548‐6161 WEBSITE: GRANTS.COB.US EMAIL: [email protected] 217 Office of Grant Management and Community Development ‐ Grants Division

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Comm. Development Adm. Social Services Coordinator 1 1 ‐ ‐ CDBG Program Coordinator 0 0 ‐ ‐ Senior Program Manager 0 0 ‐ ‐ Progam Manager 1 1 ‐ ‐ Accountant II 1 1 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Compliance Specialist 1 1 ‐ ‐ Regulatory Compliance Specialist 1 1 ‐ ‐ Code Compliance Officer 1 1 ‐ ‐ Total 7 7 ‐ ‐

Home Administration Housing Coordinator 1 1 ‐ ‐ Housing Manager 1 1 ‐ ‐ Home Grant Manager 0 0 ‐ ‐ Total 2 2 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Provide decent, affordable housing, homelessness care and community development for low‐to‐ moderate income individuals and families.

218 Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 611 Comm Dev Administration 600 ‐ Personnel Services 400,871 495,720 412,051 394,453 700 ‐ Materials and Supplies 29,199 20,350 31,906 28,750 750 ‐ Maintenance of Equipment 1,879 3,700 1,616 2,000 760 ‐ Miscellaneous Services 55,961 95,900 66,562 85,800 780 ‐ Sundry Charges 24,636 25,000 25,341 27,500 800 ‐ General Services and Contingencies 5,021 ‐ ‐ ‐ 940 ‐ Equipment 05,000 and Over 32,000 ‐ ‐ ‐ Department Total: Comm Dev Administration 549,568 640,670 537,476 538,503 Department: 7392 Home Administration 600 ‐ Personnel Services ‐ 102,030 ‐ 103,074 9000 ‐ Grants & Special Projects 165,316 ‐ 279,160 ‐ Department Total: Home Administration 165,316 102,030 279,160 103,074

Key Measures FY2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Objective Alignment

Percentage of HOME N/A N/A N/A 100% A funds expended within the program year

Percentage of CDBG N/A N/A N/A 50% C projects completed vs. total projects

Percentage of sub‐ 100% 100% 100% 100% B, D recipients monitored at least once a month

Percentage of yearly N/A 100% 75% 50% A, B, C, D allocation spent

219

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220

LANDFILL TIPPING FEE INCREASE FUND

This fund is used to record or restrict the landfill tipping fee increases since November 1994. Landfill fees collected by this fund are restricted for landfill debt service payments or any other expenditure associated with landfill operations. Included in this fund are all the rate increases to the residential solid waste fees, which became effective April 1, 1996. This fund includes the federal unfunded mandate environmental compliance fee (FUMECF), which became effective on October 1, 1996. This fund also includes all the rate increases to the commercial solid waste fees, which became effective October 1, 1998. It also includes the portion of the residential solid waste (garbage) rate increases, which became effective June 1, 1999 and April 1, 2000. These funds are to be used for “Make a Difference Day” and for any cost associated for city clean-up programs.

221

CITY OF BROWNSVILLE, TEXAS

Landfill Tipping Fee Increase Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Years 2011‐2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 REVENUES Residential Garbage Collect Fees $ 484,874 $ 514,445 $ 539,444 $ 543,403 $ 515,000 $ 515,000 $ ‐ Commercial Garbage Collect Fees 241,922 244,715 249,652 257,835 245,000 245,000 ‐ Landfill Fees 3,173,784 3,304,651 3,021,945 3,503,606 3,255,492 3,500,000 244,508 FUMECF Fees‐ BPUB 2,032,231 2,058,726 2,086,495 2,109,378 2,085,000 2,085,000 ‐ FUMECF Fees‐El Jardin 15,923 16,541 16,750 16,711 16,000 16,000 ‐ FUMECF Fees‐Olmito Water Supply 32,222 33,101 33,143 32,788 32,000 32,000 ‐ FUMECF Fees‐Miitary Hwy 19,114 19,197 19,911 19,927 19,000 19,000 ‐ Interest Income 376 1,095 431 7 400 450 50 Other 74 6 ‐ ‐ ‐ ‐ ‐ Insurance Reimbursement ‐ ‐ 393,600 ‐ 89,387 ‐ (89,387) BCIC Contribution ‐ ‐ ‐ ‐ 14,817 ‐ (14,817) BPUB TCEQ Permit Modification 39,680 ‐ ‐ ‐ ‐ ‐ ‐ Aerators‐Contributions ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Revenues 6,040,200 6,192,477 6,361,371 6,483,655 6,272,096 6,412,450 140,354

EXPENDITURES COLA ‐ ‐ ‐ ‐ ‐ ‐ ‐ Landfill BPD Security ‐ ‐ ‐ 36,287 53,372 35,606 (17,766) Landfill 3,282,221 3,128,541 3,955,513 3,222,559 3,205,559 2,908,960 (296,599) Waste Minimization 240,427 266,646 283,038 236,395 262,007 263,922 1,915 Greens Division 1,710,393 1,579,164 1,746,302 1,711,640 1,865,575 1,838,813 (26,762) Hotshot Crew 237,667 260,078 238,397 269,081 263,346 247,052 (16,294) Ecological Management 118,337 90,105 96,507 91,887 128,398 122,419 (5,979) Beautification Landscape Architect 38,400 38,400 38,400 38,400 38,400 38,400 ‐ Landfill Closure ‐ 550,504 486,677 616,194 544,360 615,030 70,670 Sediment Erosion Control ‐ ‐ ‐ ‐ 140,000 ‐ (140,000) Tourist Center (BCIC) ‐ ‐ ‐ ‐ 22,003 ‐ (22,003) El Jardin Collection Fees 600 592 594 594 600 600 ‐ PUB Collection Fees 160,366 153,243 151,395 149,913 160,000 150,000 (10,000) Olmito Water Supply Collection Fee 2,400 2,458 2,468 2,387 2,500 2,400 (100) Military Hwy Collection Fee 1,466 1,467 1,523 1,497 1,500 1,500 ‐ BPUB TCEQ Permit Modification 12,809 9,588 ‐ ‐ ‐ ‐ ‐

Total Expenditures 5,805,086 6,080,786 7,000,814 6,376,834 6,687,620 6,224,702 (462,918)

Excess (Deficiency) of Revenues Over (Under) Expenditures 235,114 111,691 (639,443) 106,821 (415,524) 187,748 603,272 222 CITY OF BROWNSVILLE, TEXAS

Landfill Tipping Fee Increase Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Years 2011‐2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015

OTHER FINANCING SOURCES (USES) Operating Transfers From Other Funds 82,868 ‐ ‐ ‐ ‐ ‐ ‐ Operating Transfers To Other Funds (278,764) ‐ ‐ ‐ ‐ ‐ ‐

Net Other Financing Sources (uses) (195,896) ‐ ‐ ‐ ‐ ‐ ‐

Net Change in Fund Balance 39,216 111,691 (639,443) 106,821 (415,524) 187,748 603,272

Fund Balances, October 1 943,917 983,133 1,094,824 455,381 562,201 146,677 (415,524) Prior Period Adjustment

Fund Balance, September 30 $ 983,133 $ 1,094,824 $ 455,381 $ 562,201 $ 146,677 $ 334,425 $ 187,748

223 CITY OF BROWNSVILLE, TEXAS

Landfill Tipping Fee Increase Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Years 2015 and 2016

PERCENT FY 2015 FY 2016 OF TOTAL AMENDED ADOPTED OVER (UNDER) FY 2016 BUDGET BUDGET FY 2015 BUDGET REVENUES Residential Garbage Fees $ 515,000 $ 515,000 $ ‐ 8.03% Commercial Garbage Fees 245,000 245,000 ‐ 3.82% Landfill Fees 3,255,492 3,500,000 244,508 54.58% FUMECF Fees ‐ BPUB 2,085,000 2,085,000 ‐ 32.51% FUMECF Fees ‐ El Jardin 16,000 16,000 ‐ 0.25% FUMECF Fees ‐ Olmito Water Supply 32,000 32,000 ‐ 0.50% FUMECF Fees ‐ Military Hwy Water Supply 19,000 19,000 ‐ 0.30% Interest Income 400 450 50 0.01% Insurance Reimbursement 89,387 ‐ (89,387) 0.00% BCIC Contribution 14,817 ‐ (14,817) 0.00% Total Revenues 6,272,096 6,412,450 140,354 100.00%

EXPENDITURES Landfill BPD Security 53,372 35,606 (17,766) 0.57% Landfill 3,205,559 2,908,960 (296,599) 46.73% Waste Minimization 262,007 263,922 1,915 4.24% Greens Division 1,865,575 1,838,813 (26,762) 29.54% Hotshot Crew 263,346 247,052 (16,294) 3.97% Ecological Management 128,398 122,419 (5,979) 1.97% BPUB Collection Fee 160,000 150,000 (10,000) 2.41% El Jardin Collection Fee 600 600 ‐ 0.01% Olmito Water Collection Fee 2,500 2,400 (100) 0.04% Military Hwy Collection Fee 1,500 1,500 ‐ 0.02% Beautification 38,400 38,400 ‐ 0.62% Landfill Closure 544,360 615,030 70,670 9.88% Sediment Erosion Control 140,000 ‐ (140,000) 0.00% Tourist Center (BCIC) 22,003 ‐ (22,003) 0.00% Total Expenditures 6,687,620 6,224,702 (462,918) 100.00%

Excess (Deficiency) of Revenues Over (Under) Expenditures (415,524) 187,748

Fund Balance, October 1 562,201 146,677

Fund Balance, September 30 $ 146,677 $ 334,425

224

LANDFILL TIPPING FEE INCREASE FUND

BUDGET UNIT(S):

415 Landfill

420 Waste Minimization

424 Greens Division

425 Hot Shot Crew

529 Ecological Management

Mission: Public Works Department offers the community prompt service, quality workmanship, cost‐ effective construction and protection of the environment to provide a better quality of life.

Function: Provide safe and proper disposal of municipal solid waste for the City of Brownsville and surrounding communities.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Landfill Asst. PW Director/Landfill 1 1 ‐ ‐ Landfill Project Coordinator 1 1 ‐ ‐ Landfill Environmental Supervisor 0 0 ‐ ‐ Adm. Specialist II 1 1 ‐ ‐ Fiscal Technician II 1 1 ‐ ‐ Landfill Mechanic 1 1 ‐ ‐ Env. Compliance Officer 1 1 ‐ ‐ Maintenance Worker I 4 4 ‐ ‐ Maintenance Worker II 3 3 ‐ ‐ Equipment Operator III 8 6 (2) ‐ Equip Oper III/Landfill Mechanic 1 1 ‐ ‐ Equip Oper III/Confined Space 0 1 1 Equip Oper III/Composter 0 1 1 Lead Equipment Operator III 3 3 ‐ ‐ Scale Master 2 2 ‐ ‐ Total 27 27 ‐ ‐

Waste Minimization Env. Coordinator/Stormwater Mgr. 1 1 ‐ ‐ Landfill Operations Manager 1 1 ‐ ‐ Landfill Supervisor 0 0 ‐ ‐ Community Service Specialist 1 1 ‐ ‐ Adm. Technician II 1 1 ‐ ‐ Maintenance Worker I 1 1 ‐ ‐ Total 5 5 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. Attain TCEQ Environmental Excellence Award through consecutive years being in full environmental compliance. 2. Increase the number of waste diversion programs. 3. Implement alternate sources of daily cover material.

Objectives A. Conduct monthly comprehensive inspections to ensure compliance. B. Increase community outreach to maximize waste minimization efforts.

226 C. Sustain latest solid waste technology to accurately and precisely identify all incoming waste streams.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Department: 415 Landfill 600 ‐ Personnel Services 1,205,134 1,275,786 1,292,467 1,295,870 700 ‐ Materials and Supplies 435,929 444,500 462,428 450,300 740 ‐ Maintenance of Bldgs. and Structures 66,336 21,500 15,590 25,500 750 ‐ Maintenance of Equipment 853,264 426,300 426,300 426,300 760 ‐ Miscellaneous Services 514,442 594,490 638,387 564,990 780 ‐ Sundry Charges 147,453 146,000 146,000 146,000 900 ‐ Land ‐ ‐ 135,000 ‐ 940 ‐ Equipment 05,000 and Over ‐ ‐ 89,387 ‐ Department Total: Landfill 3,222,559 2,908,576 3,205,559 2,908,960 Department: 420 Waste Minimization 600 ‐ Personnel Services 223,807 234,017 237,557 239,472 700 ‐ Materials and Supplies 541 5,850 5,850 5,850 750 ‐ Maintenance of Equipment ‐ 500 500 500 760 ‐ Miscellaneous Services 800 5,100 5,100 5,100 780 ‐ Sundry Charges 11,248 13,000 13,000 13,000 Department Total: Waste Minimization 236,395 258,467 262,007 263,922

Key Measures Fy2014 Actual Fy 2015Adopted Fy 2015 Estimated Fy2016 Proposed Objective Alignment 15% of diverted 11% 15% 11% 15% B waste(plant, concrete, metal)

100% of days 100% 100% 100% 100% A environmental standards are met

90 Days added per year to 100% 100% 100% 100% B, C the operating life of the landfill through waste diversion program/compaction rate

Comments: Unfavorable weather conditions, equipment downtime, and private recycling programs have interfered from the department attaining the goal proposed. Staff will continue researching programs used by other municipalities and facilities to enhance the City’s recycling efforts.

227 Public Works: Greens Division

Mission: Public Works Department offers the community prompt service, quality workmanship, cost‐ effective construction and protection of the environment to provide a better quality of life.

Function: Provide immediate response with preventative maintenance on City roadways and easements.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Greens Division Greens Division Supervisor 1 1 ‐ ‐ Payroll Technician 1 1 ‐ ‐ Maintenance Worker I 14 14 ‐ ‐ Maintenance Worker II 2 2 ‐ ‐ Equipment Operator I 3 3 ‐ ‐ Equipment Operator II 10 10 ‐ ‐ Equipment Operator III 1 1 ‐ ‐ Lead Equipment Operator III 1 1 ‐ ‐ Carpenter 1 1 ‐ ‐ Total 34 34 ‐ ‐

Hot Shot Crew Hot Shot Crew Supervisor 1 1 ‐ ‐ Equipment Operator I 1 1 ‐ ‐ Equipment Operator II 2 2 ‐ ‐ Maintenance Worker I 1 1 ‐ ‐ Total 5 5 ‐ ‐

Ecological Management Maintenance Worker I 1 1 ‐ ‐ Maintenance Worker II 1 1 ‐ ‐ Total 2 2 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1 Increase integration with work order reporting and tracking software. 2. Improve drainage system and infrastructure to reduce flooding. 3. Continue to replace and upgrade application methods and equipment. 4. Create a current catalog of site parameters and tree inventory.

Objectives A Improve efficiencies in WebQA for reporting of citizen concerns. B Develop integration with LOGOS for work order tracking. C Implementation of upgraded equipment.

228 Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Department: 424 Greens Division 600 ‐ Personnel Services 1,129,953 1,239,572 1,257,811 1,269,713 700 ‐ Materials and Supplies 163,285 140,100 140,800 143,100 740 ‐ Maintenance of Bldgs. and Structures 377 1,000 1,405 1,000 750 ‐ Maintenance of Equipment 288,912 337,500 352,639 338,500 760 ‐ Miscellaneous Services 17,166 5,500 5,500 6,500 780 ‐ Sundry Charges 79,946 80,000 80,000 80,000 940 ‐ Equipment 05,000 and Over 32,000 ‐ 27,420 ‐ Department Total: Greens Division 1,711,640 1,803,672 1,865,575 1,838,813 Department: 425 Hot Shot Crew 600 ‐ Personnel Services 181,410 207,346 210,346 194,052 700 ‐ Materials and Supplies 24,085 23,000 23,000 23,000 750 ‐ Maintenance of Equipment 62,076 30,000 30,000 30,000 760 ‐ Miscellaneous Services 1,510 ‐ ‐ ‐ Department Total: Hot Shot Crew 269,081 260,346 263,346 247,052 Department: 529 Ecological Management 600 ‐ Personnel Services 81,054 85,220 86,348 82,869 700 ‐ Materials and Supplies 495 19,450 21,950 19,450 740 ‐ Maintenance of Bldgs. and Structures ‐ 100 100 100 750 ‐ Maintenance of Equipment ‐ 7,000 7,000 7,000 760 ‐ Miscellaneous Services 5,963 7,000 7,000 7,000 780 ‐ Sundry Charges 4,374 6,000 6,000 6,000 Department Total: Ecological Management 91,887 124,770 128,398 122,419

Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment 100% of debris 100% 100% 100% 100% A, B abatement calls completed within 24 hrs

10% increase in 5% 10% 0% 10% B, C mowing acres/drainage ditches maintained

229 Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment 5% increase of City 5% 5% 5% 5% B, C curb miles maintained.

5% increase of City 25% 5% 25% 5% B, C curb miles swept

Comments:

Ditches Maintained – Due to an extraordinary number of rain events this year along with the lack of reliable equipment, the proposed increase in City ditch areas maintained was unable to be reached. The Department is set to purchase an additional slope mower to in order to reach the goal in FY 2016.

Street Sweeping – The inclusion of two, new additional street sweepers have resulted in the increase of City streets swept.

230 Public Works: Streets & Drainage

Mission: Public Works Department offers the community prompt service, quality workmanship, cost‐ effective construction and protection of the environment to provide a better quality of life.

Function: Construct repair, and maintain streets, concrete, and alley ways within the City of Brownsville.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Streets and Drainage Equipment Operator I 1 1 ‐ ‐ Equipment Operator II 3 3 ‐ ‐ Equipment Operator III 1 1 ‐ ‐ EO III/Tractor Trailer Operator 1 1 ‐ ‐ Maintenance Worker I 2 2 ‐ ‐ Total 8 8 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1 Increase mile of resurfaced streets. 2 Implement recommendations of City’s street evaluation survey. 3 Increase cost saving measures through asphalt recycling measures. 4 Increase usage of recycled millings for alley improvements.

Objectives A Increase integration with WebQA requests. B Integrate work order requests into LOGOS. C Increase efficiencies by separating overlay improvements tasks into: pre‐overlay corrective measures and overlay application.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 418 Streets & Drainage 600 ‐ Personnel Services 1,704 ‐ 698,295 278,456 Department Total: Streets & Drainage 1,704 ‐ 698,295 278,456

231 Key Measures Fy2014 Actual Fy2015Adopted Fy2015 Estimated Fy2016 Proposed Objective Alignment 100% of pothole work 95% 100% 50% 100% A, B orders completed within 3 days

100% of road 100% 100% 100% 100% C improvements completed within budget

100% of utility cuts 90% 100% 50% 100% A, B repairs conducted within 5 days

Comments:

232

GENERAL NON-BONDED DEBT SERVICE FUND

A fund used to account for the debt service on other general governmental non-bonded long-term debt of the city, such as lease-purchases. This fund is classified as a debt service fund, which is used to account for the accumulation of resources and the payment of principal and interest on the general governmental long-term debt of the city.

233

CITY OF BROWNSVILLE, TEXAS

SUMMARY OF GENERAL NON‐BONDED DEBT SERVICE FUND FUND BALANCE SUMMARY FISCAL YEARS 2008‐2016

FY 2015 FY 2016 OVER FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015

Beginning Fund Balance $ 86,395 $ 10,538 $ 11,398 $ 11,587 11,663$ 11,741$ 11,798$ $ 11,819 $ 11,819 $ (0) Plus: Revenues 3,385 125 189 76 77 57 20 ‐ ‐ ‐ Transfers From Other Funds 166,495 424,784 360,905 278,764 54,917 84,625 97,958 297,437 300,438 3,001

Total Amount Available 256,275 435,447 372,492 290,427 66,657 96,423 109,777 309,256 312,257 3,001 Less Expenditures 245,737 424,049 360,905 278,764 54,916 84,625 97,958 297,437 300,437 3,000 Transfers Out ‐ ‐

Ending Fund Balance 10,538 11,398 11,587 11,663 11,741 11,798 11,819 11,819 11,820 1

Revenues & Transfers Interest Earned‐Investments 3,385 125 189 76 77 57 20 ‐ ‐ ‐ Transfer from General Fund 60,000 ‐ ‐ ‐ 54,917 84,625 97,958 297,437 300,438 3,001 Transfer from Landfill Tipping Fee Fund 106,495 424,784 360,905 278,764 ‐ ‐ ‐ ‐ ‐ ‐

Total Revenues & Transfers 169,880 424,909 361,094 278,840 54,994 84,682 97,979 297,437 300,438 3,001

Debt Service Requirements Note Principal ‐ ‐ ‐ ‐ 54,916 84,625 97,958 120,000 123,000 3,000 Note Interest ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Lease Principal 235,199 415,696 340,174 269,990 ‐ ‐ ‐ 177,437 159,501 (17,936) Lease Interest 10,538 8,353 20,731 8,774 ‐ ‐ ‐ ‐ 17,936 17,936 Other ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Debt Service Requirements $ 245,737 $ 424,049 $ 360,905 $ 278,764 54,916$ 84,625$ 97,958$ $ 297,437 $ 300,437 $ 3,000

234 CITY OF BROWNSVILLE, TEXAS

General Non‐Bonded Debt Service Fund Statement of Revenues, Expenditures, and Changes in Fund Balance For Fiscal Years 2015 and 2016

FY 2015 FY 2016 OVER AMENDED ADOPTED (UNDER) BUDGET BUDGET FY 2015

REVENUES & TRANSFERS Interest earned‐investments $ ‐ $ ‐ $ ‐ Transfer from General Fund 297,437 300,438 3,001 Transfer from Landfill Tipping Fee Fund ‐ ‐ ‐

Total Revenues and Transfers 297,437 300,438 3,001

DEBT SERVICE REQUIREMENTS Note principal 120,000 123,000 3,000 Note interest ‐ ‐ ‐ Lease principal 177,437 159,501 (17,936) Lease interest ‐ 17,936 17,936 Other ‐ ‐ ‐

Total Debt Service Requirements 297,437 300,437 3,000

Excess (Deficiency) of Revenues Over (Under) Debt Service Requirements ‐ 1 1

Fund Balance, October 1 11,819 11,819

Fund Balance, September 30 11,819$ 11,820$

235 City of Brownsville, Texas Non-Bonded Debt Service Requirements Greater Brownsville Incentives Corporation A Type "A" Corporation for Economic Development Note Payable

Fiscal Year Balance of Ending Total Principal September 30 Payment Interest Principal Outstanding

$ 1,000,000.00

2012 $ 54,917.00 $ 0.00 $ 54,917.00 $ 945,083.00

2013 84,625.00 0.00 84,625.00 860,458.00

2014 87,958.12 0.00 87,958.12 772,499.88

2015 90,000.00 0.00 90,000.00 682,499.88

2016 93,000.00 0.00 93,000.00 589,499.88

2017 96,000.00 0.00 96,000.00 493,499.88

2018 99,000.00 0.00 99,000.00 394,499.88

2019 102,000.00 0.00 102,000.00 292,499.88

2020 105,000.00 0.00 105,000.00 187,499.88

2021 108,000.00 0.00 108,000.00 79,499.88

2022 79,458.00 0.00 79,499.88 0.00

Total $ 999,958.12 $ 0.00 $ 1,000,000.00

Note: Principal is calculated at 2% of estimated annual GBIC sales tax revenue that the city was previously receiving for its administrative services. The 2% is the city's administrative fee being charged to GBIC for the city's cost for providing accounting and city secretary services. The city is using this annual administrative fee to retire the note.

Date of Issuance: Fy 2012 Note Proceeds: $1,000,000.00 Net Effective Interest Rate: 0.000% Purpose: For real estate acquisitions

Fiscal years 2012 through 2014 are actual principal payments. Fiscal years 2015 through 2022 are estimates.

236 City of Brownsville, Texas Non-Bonded Debt Service Requirements Oscar Munoz, 1355 E. Madision, Lots 10, 11 and 12, Block 119 Original Townsite Note Payable

Fiscal Year Balance of Ending Total Principal September 30 Payment Interest Principal Outstanding

$ 155,000.00

2014 $ 10,000.00 $ 0.00 $ 10,000.00 $ 145,000.00

2015 30,000.00 0.00 30,000.00 115,000.00

2016 30,000.00 0.00 30,000.00 85,000.00

2017 30,000.00 0.00 30,000.00 55,000.00

2018 30,000.00 0.00 30,000.00 25,000.00

2019 25,000.00 0.00 25,000.00 0.00

Total $ 155,000.00 $ 0.00 $ 155,000.00

Date of Issuance: June 1, 2014 Note Proceeds: $155,000.00 Net Effective Interest Rate: 0.000% Purpose: For real estate acquisition

237 City of Brownsville, Texas Non-Bonded Debt Service Requirements Lease Purchase From Holt Caterpillar Caterpillar Financial Services Corporation

Fiscal Year Balance of Ending Total Principal September 30 Payment Interest Principal Outstanding

$ 841,750.00

2015 $ 177,437.47 $ 0.00 $ 177,437.47 $ 664,312.53

2016 177,437.47 17,936.44 159,501.03 504,811.50

2017 177,437.47 13,629.91 163,807.56 341,003.94

2018 177,437.47 9,207.11 168,230.36 172,773.58

2019 177,437.47 4,664.89 172,772.58 1.00

Balloon Payment 1.00 0.00 1.00 0.00

Total $ 887,188.35 $ 45,438.35 $ 841,750.00

Date of Issuance: 5/1/2015 Amount Issued: $841,750.00 Net Effective Interest Rate: 2.700% Financed Company: Caterpillar Financial Services Corp.

To Lease Purchase one 826K for the City's Landfil from Plastic Bag Fee.

238

GENERAL BOND DEBT SERVICE FUND

A fund used to account for the debt service on legally restricted general bonded obligation long-term debt of the city. This fund is classified as a debt service fund, which is used to account for the accumulation of resources for the payment of principal and interest on the general governmental long- term debt of the city.

239

CITY OF BROWNSVILLE, TEXAS

SUMMARY OF GENERAL DEBT SERVICE FUND FISCAL YEARS 2008‐2016 FUND BALANCE SUMMARY

FY 2015 FY 2016 OVER FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015

Beginning Fund Balance $ 3,542,624 $ 3,962,751 $ 4,194,336 $ 3,535,147 $ 3,013,827 $ 3,356,555 $ 3,873,001 $ 2,241,480 $ 1,524,303 $ (2,348,699) Plus: Revenues 23,204,922 16,573,180 28,080,855 19,528,628 35,510,179 17,220,388 30,615,978 15,446,080 16,127,623 (14,488,355) Transfers From Other Fds 50,000 490,535 495,425 230,408 226,901 679,406 348,419 346,897 351,467 3,049 Total Amount Available 26,797,546 21,026,465 32,770,616 23,294,183 38,750,907 21,256,349 34,837,398 18,034,457 18,003,393 (16,834,005) Less Expenditures 22,834,795 16,832,129 29,235,469 20,280,356 35,394,352 17,383,348 32,595,918 16,510,154 16,616,091 (15,979,827)

Ending Fund Balance 3,962,751 4,194,336 3,535,147 3,013,827 3,356,555 3,873,001 2,241,480 1,524,303 1,387,302 (854,178)

Revenues & Transfers: Property Taxes‐Current 11,377,555 11,821,827 10,927,763 11,119,859 11,313,951 11,257,145 10,893,110 10,751,974 11,886,563 993,453 Property Taxes‐Current Del. 2,609,388 2,803,548 2,572,709 2,397,791 2,441,162 1,958,518 1,994,264 2,608,730 2,176,148 181,884 Property Taxes‐Prior Yr Del. 852,208 822,482 831,096 868,112 831,084 809,302 794,049 800,000 800,000 5,951 Penalty & Interest 571,058 537,304 509,182 503,217 503,427 511,627 468,845 500,000 500,000 31,155 Property Taxes‐Discounts (267,509) (288,995) (270,109) (274,967) (283,875) (278,217) (270,496) (270,000) (290,000) (19,504) Vehicle Inventory Tax ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Interest Earned‐Investments 215,103 147,378 157,363 16,473 24,501 12,401 9,161 12,000 12,000 2,839 Miscellaneous ‐ ‐ PID Contribution 45,145 42,239 94,939 93,090 91,116 93,987 91,693 94,223 91,590 (103) Refunding Bonds Issued 7,573,107 ‐ 12,570,000 3,745,000 18,535,000 1,905,000 13,745,000 ‐ ‐ (13,745,000) Premium on Refunding Bonds ‐ ‐ ‐ 103,315 1,099,547 ‐ 1,934,764 ‐ ‐ (1,934,764) Proceeds from Sale of C.O. ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 34 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 41 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 43 ‐ 24 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 46 ‐ 4 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 47 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 48 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 49 ‐ ‐ ‐ ‐ ‐ ‐ 121,219 122,397 124,967 ‐ Transfer from Fund 50 ‐ 107 25 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 57 ‐ ‐ ‐ 8 ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 58 50,000 50,000 ‐ ‐ 1 ‐ ‐ ‐ ‐ ‐ Transfer from Fund 76 ‐ ‐ ‐ ‐ ‐ 66 ‐ ‐ ‐ ‐ Transfer from Fund 82 ‐ 210,000 265,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfer from Fund 87 ‐ ‐ ‐ ‐ ‐ 449,640 ‐ ‐ ‐ ‐ CDBG Contribution 228,867 230,400 230,400 230,400 226,900 229,700 227,200 224,500 226,500 (700) 4A Contribution ‐ 582,730 581,613 586,238 584,966 582,925 584,988 581,153 581,422 (3,566) 4B Contribution ‐ 104,667 106,300 370,500 369,300 367,700 370,600 368,000 369,900 (700)

Total Revenues & Transfers 23,254,922 17,063,715 28,576,280 19,759,036 35,737,080 17,899,794 30,964,397 15,792,977 16,479,090 (14,485,307)

Debt Service Requirements Principal on Bonds 3,118,150 2,830,297 3,243,658 3,984,576 6,485,000 5,535,000 6,840,000 6,340,000 6,835,000 (5,000) Interest on Bonds 6,665,687 7,719,358 7,513,296 7,731,161 3,880,244 3,880,344 3,480,213 3,489,509 3,428,446 (51,767) Principal on C.O. 2,225,000 2,350,000 2,525,000 1,755,000 2,630,000 3,185,000 3,120,000 3,165,000 2,840,000 (280,000) 240 CITY OF BROWNSVILLE, TEXAS

SUMMARY OF GENERAL DEBT SERVICE FUND FISCAL YEARS 2008‐2016 FUND BALANCE SUMMARY

FY 2015 FY 2016 OVER FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 Interest on C.O. 2,598,021 3,415,181 2,881,655 2,425,814 2,241,185 2,349,938 2,547,634 2,541,423 2,538,925 (8,709) Fiscal Agent Fees 15,205 15,434 14,034 9,877 10,980 8,220 9,370 8,400 8,000 (1,370) BND Note Principal 197,326 208,179 219,629 231,708 244,452 257,897 272,082 287,046 302,834 30,752 BND Note Interest 220,234 209,381 197,931 185,852 173,108 159,663 145,478 130,514 114,726 (30,752) Tax Note Principal ‐ ‐ ‐ ‐ 20,000 20,000 455,000 465,000 480,000 25,000 Tax Note Interest ‐ ‐ ‐ ‐ 67,836 62,694 56,436 43,262 28,160 (28,276) Arbitrage Services 7,470 84,300 39,035 31,187 7,000 7,045 4,280 40,000 40,000 35,720 IRS Payment 6,671 ‐ ‐ ‐ ‐ 1,345 ‐ ‐ ‐ ‐ Cost of Issuance ‐‐ 410,970 96,112 280,913 43,853 227,013 ‐ ‐ (227,013) Contribution on Ref. Bonds 207,924 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Payment of Refund ‐ Escrow Agent 7,573,107 ‐ 12,190,262 3,829,069 19,353,634 1,872,349 15,438,412 ‐ ‐ (15,438,412) Other ‐‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐

Total Debt Service Requiremen$ 22,834,795 $ 16,832,129 $ 29,235,469 $ 20,280,356 $ 35,394,352 $ 17,383,348 $ 32,595,918 $ 16,510,154 $ 16,616,091 $ (15,979,827)

241 CITY OF BROWNSVILLE, TEXAS

Statement of Revenues, Expenditures, and Changes in Fund Balance General Bonded Debt Service Fund For Fiscal Years 2015 and 2016

FY 2015 FY 2016 OVER AMENDED ADOPTED (UNDER) BUDGET BUDGET FY 2015

REVENUES & TRANSFERS Property Taxes‐Current $ 10,751,974 $ 11,886,563 $ 1,134,589 Property Taxes‐Current Delinquent 2,608,730 2,176,148 (432,582) Property Taxes‐Prior Yr Del. 800,000 800,000 ‐ Penalty & Interest 500,000 500,000 ‐ Property Taxes ‐ Discounts (270,000) (290,000) (20,000) Interest Earned‐Investments 12,000 12,000 ‐ CDBG Contribution 224,500 226,500 2,000 PID Contributions 94,223 91,590 (2,633) Airport PFC Contribution 122,397 124,967 2,570 4A Contribution 581,153 581,422 269 4B Contribution 368,000 369,900 1,900

Total Revenues and Transfers 15,792,977 16,479,090 686,113

DEBT SERVICE REQUIREMENTS Principal on Bonds 6,340,000 6,835,000 495,000 Interest on Bonds 3,489,509 3,428,446 (61,063) Principal on Certificates of Obligation 3,165,000 2,840,000 (325,000) Interest on Certificates of Obligation 2,541,423 2,538,925 (2,498) Fiscal Agent Fees 8,400 8,000 (400) BND Note Principal 287,046 302,834 15,788 BND Note Interest 130,514 114,726 (15,788) Tax Note Principal 465,000 480,000 15,000 Tax Note Interest 43,262 28,160 (15,102) Arbitrage Services 40,000 40,000 ‐ Other ‐ ‐ ‐

Total Debt Service Requirements 16,510,154 16,616,091 105,937

Excess (Deficiency) of Revenues Over (Under) Debt Service Requirements (717,177) (137,001)

Estimated Fund Balance, October 1 2,241,480 1,524,303

Estimated Fund Balance, September 30 $ 1,524,303 $ 1,387,302

242 City of Brownsville, Texas Analysis of Interest Earnings For Debt Service Fund From Fiscal Years 1986 Through 2016

Fiscal Year Amount

1986 99,080.00 1987 199,726.00 1988 69,268.00 1989 59,570.00 1990 80,477.00 1991 108,328.00 1992 64,640.00 1993 198,401.00 1994 77,798.00 1995 96,032.00 1996 104,328.00 1997 103,231.00 1998 124,948.00 1999 136,037.00 2000 160,076.00 2001 191,660.00 2002 81,299.00 2003 129,513.00 2004 153,688.00 2005 127,619.00 2006 221,756.00 2007 293,281.00 2008 215,102.00 2009 147,378.00 2010 157,363.00 2011 16,472.84 2012 24,501.00 2013 12,400.90 2014 9,120.64 2015 12,000.00 2016 12,000.00

Total 3,487,094.38

Note: Fiscal Years 2015 and 2016 are budget numbers.

243 City of Brownsville, Texas Debt Service Requirements Fiscal Year 2016

Paying Agent Debt Series Principal Interest Fees Total

C.O. Series 2007 645,000.00 405,800.00 400.00 1,051,200.00 G.O. & Refunding Bonds, Series 2007 985,000.00 249,806.26 400.00 1,235,206.26 G.O. & Refunding Bonds, Series 2008 1,685,000.00 466,197.50 400.00 2,151,597.50 C.O. Series 2008A 900,000.00 633,146.26 400.00 1,533,546.26 C.O. Series 2008B (AMT) 395,000.00 186,421.88 400.00 581,821.88 G.O. Refunding Bonds, Series 2010 - 369,087.50 400.00 369,487.50 Tax Note, Series 2010 290,000.00 15,507.50 400.00 305,907.50 Tax Note, Series 2011 95,000.00 4,941.25 400.00 100,341.25 Tax Note, Series 2011-A 95,000.00 7,711.50 400.00 103,111.50 C.O. Series 2011 - 183,528.76 400.00 183,928.76 G.O. Refunding Bonds, Series 2011 - 136,100.00 400.00 136,500.00 G.O. Refunding Bonds, Series 2011A 1,585,000.00 500,915.00 400.00 2,086,315.00 C.O. Series 2012A 200,000.00 395,100.00 400.00 595,500.00 C.O. Series 2012B 50,000.00 35,035.00 400.00 85,435.00 G.O. Refunding Bonds, Series 2013 305,000.00 11,914.25 400.00 317,314.25 C.O. Series 2013A 330,000.00 268,711.26 400.00 599,111.26 C.O. Series 2013B (AMT) 105,000.00 19,967.25 400.00 125,367.25 G.O. Refunding Bonds, Series 2013B 100,000.00 639,550.00 400.00 739,950.00 G.O. Refunding Bonds, Series 2014 2,175,000.00 1,054,875.00 400.00 3,230,275.00 C.O. Series 2015 215,000.00 411,214.65 400.00 626,614.65

Total G.O. and C.O. Payments 10,155,000.00 5,995,530.82 8,000.00 16,158,530.82

BND Long-Term Note Payable 302,833.55 114,726.31 - 417,559.86

Total G.O., C.O. & BND Payments 10,457,833.55 6,110,257.13 8,000.00 16,576,090.68

Less CDBG Linear Park-CO 2007 (205,000.00) (21,500.00) - (226,500.00) Less Paid From 4A Funds (395,000.00) (186,421.88) - (581,421.88) Less Paid From 4B Funds (335,000.00) (34,900.00) - (369,900.00) Less Paid From PID Funds (70,276.10) (21,313.90) - (91,590.00) Less Paid From Airport PFC Funds (105,000.00) (19,967.25) - (124,967.25)

Total Debt Service Requirements $ 9,347,557.45 $ 5,826,154.10 $ 8,000.00 $ 15,181,711.55

Paid From Other Funding Sources (1,394,379.13)

244 CITY OF BROWNVILLE, TEXAS SUMMARY OF DEBT SERVICE REQUIREMENTS FISCAL YEAR 2016

BOND BOND OR NOTE OR NOTE C.O. C.O. PRINCIPAL INTEREST PRINCIPAL INTEREST TOTAL

$ 985,000.00 $ 249,806.26 $ 645,000.00 405,800.00 $ 2,285,606.26 1,685,000.00 466,197.50 900,000.00 633,146.26 3,684,343.76 0.00 369,087.50 395,000.00 186,421.88 950,509.38 290,000.00 15,507.50 0.00 183,528.76 489,036.26 95,000.00 4,941.25 200,000.00 395,100.00 695,041.25 95,000.00 7,711.50 50,000.00 35,035.00 187,746.50 0.00 136,100.00 330,000.00 268,711.26 734,811.26 1,585,000.00 500,915.00 105,000.00 19,967.25 2,210,882.25 305,000.00 11,914.25 215,000.00 411,214.65 943,128.90 100,000.00 639,550.00 0.00 0.00 739,550.00 2,175,000.00 1,054,875.00 0.00 0.00 3,229,875.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

To G.O. & C.O. Payments 7,315,000.00 3,456,605.76 2,840,000.00 2,538,925.06 16,150,530.82

Less PID's Contribution (A) Part of G.O. Series 2011A (70,276.10) (21,313.90) (91,590.00) Less Amount Paid From 4A Corp. Sales Taxes C.O. Series 2008B (AMT) (395,000.00) (186,421.88) (581,421.88) Less Amount Paid From 4B Corp. Sales Taxes (C.O. Series 2008A (335,000.00) (34,900.00) (369,900.00) Less Amount Paid From CDBG - Part of C.O. (205,000.00) (21,500.00) (226,500.00) Series 2007 Less Amount Paid From PFC Airport Revenue (105,000.00) (19,967.25) (124,967.25) Series 2013B (AMT) Plus Paying Agent Fees $400-$1,000 per issue 0.00 0.00 0.00 0.00 8,000.00 Plus BND 20-yr Note 302,833.55 114,726.31 0.00 0.00 417,559.86

Total GO, CO, and Note Debt Payments To Be Paid From Property Taxes $ 7,547,557.45 $ 3,550,018.17 $ 1,800,000.00 $ 2,276,135.93 $ 15,181,711.55

(A) On May 1, 2003, the City issued $3,005,000 of certificates of obligation (Series 2003 C.O.); $1,240,000 of these certificates were for the Paseo de la Resaca Lighting & Landscaping Maintenance District (PID) for the construction of a park. On December 29, 2011 the City issued the General Obligation Refunding Bonds, Series 2011A. These proceeds were used in part to refund the balance of the Series 2003 C.O.

245 City of Brownsville General Debt Service Requirements Brownsville Navigation District Note Payable

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016 are as follows:

Year Balance of Ending Principal Sept. 30th Total Interest Principal Outstanding

2,085,932.88 2016 417,559.86 114,726.31 302,833.55 1,783,099.33 2017 417,559.86 98,070.46 319,489.40 1,463,609.93 2018 417,559.86 80,498.55 337,061.31 1,126,548.62 2019 417,559.86 61,960.17 355,599.69 770,948.93 2020 417,559.86 42,402.19 375,157.67 395,791.26 2021 417,559.86 21,768.52 395,791.26 0

Totals 2,505,359.16 419,426.20 2,085,932.88

-Date of Loan: October 10, 2001 -Amount Of Loan: $4,990,000.00 -Payment Due October 10th of Each Year Until Fully Paid -Loan May Not Be Pre-Paid During The First 10 Years -Net Effective Interest Rate: 5.50% -Payable To: Brownsville Navigation District -Purpose: Purchase of 257 Acres of Land To Be Converted And Utilized For A Municipal Landfill -Landfill Purchase Price: $5 Million With A $10,000 Downpayment -Amount Financed: $4,990,000 -Funding Source:Debt Service Fund

246 City of Brownsville, Texas General Obligation Bonds Summary of Debt Service Requirements All Bond Series

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016 are as follows:

Year Balance of Ending Principal Sept. 30th Total Interest Principal Outstanding

146,940,000.00 2016 16,150,530.78 5,995,530.78 10,155,000.00 136,785,000.00 2017 16,374,174.21 5,549,174.21 10,825,000.00 125,960,000.00 2018 16,593,676.25 5,118,676.25 11,475,000.00 114,485,000.00 2019 16,229,312.50 4,639,312.50 11,590,000.00 102,895,000.00 2020 16,387,001.25 4,107,001.25 12,280,000.00 90,615,000.00 2021 16,540,720.75 3,565,720.75 12,975,000.00 77,640,000.00 2022 16,702,546.63 3,047,546.63 13,655,000.00 63,985,000.00 2023 16,856,036.00 2,506,036.00 14,350,000.00 49,635,000.00 2024 16,217,962.63 1,887,962.63 14,330,000.00 35,305,000.00 2025 7,878,157.50 1,403,157.50 6,475,000.00 28,830,000.00 2026 7,877,051.25 1,087,051.25 6,790,000.00 22,040,000.00 2027 6,396,787.00 796,787.00 5,600,000.00 16,440,000.00 2028 4,831,049.50 571,049.50 4,260,000.00 12,180,000.00 2029 2,819,526.25 424,526.25 2,395,000.00 9,785,000.00 2030 2,819,898.38 324,898.38 2,495,000.00 7,290,000.00 2031 2,815,039.38 225,039.38 2,590,000.00 4,700,000.00 2032 2,340,846.75 135,846.75 2,205,000.00 2,495,000.00 2033 1,270,421.88 70,421.88 1,200,000.00 1,295,000.00 2034 674,125.00 34,125.00 640,000.00 655,000.00 2035 666,462.50 11,462.50 655,000.00 -

Totals 188,441,326.39 41,501,326.39 146,940,000.00

247 City of Brownsville, Texas Analysis of Property Tax & Self-Supported Outstanding Debt Fiscal Year 2016

Outstanding Property Tax-Supported Debt $ 139,929,405

Outstanding Self-Supported Debt 7,010,595

Total Outstanding Debt $ 146,940,000

Analysis of Self-Supported Debt:

Paseo de la Resaca Lighting & Landscaping District $ 600,595 This amount is part of the G.O. Refunding, Series 2011A

Linear Park Addition to be paid from CDBG Funds 640,000 This amount is part of the C.O., Series 2007

Construction of the Brownsville Community Incentive 1,040,000 Corporation (BCIC) Sports Park. BCIC is 4B Corp. or from sales taxes generated by BCIC. Part of this amount is included in C.O.,Series, 2008A

Airport Improvements to be paid by the Greater 3,835,000 Brownsville Incentive Corporation (GBIC) or 4A Corp. or from sales taxes generated by GBIC. This amount is from the C.O., Series, 2008B (AMT)

Airport Runway Extension local share 895,000 Airport Construction Fund, PFC Revenue C.O., Series 2013B (AMT)

Summary of Self-Supported Debt $ 7,010,595

Summary:

Total Outstanding Debt $ 146,940,000

Less Self-Supported Debt 7,010,595

Total Property Tax-Supported Debt $ 139,929,405

248 City of Brownsville, Texas Summary of Total Debt Service Requirements For All Outstanding Debt For Beginning of Fiscal Year 2016

General Obligation Bonds Principal Interest

G.O.Public Improvement & Refunding Bonds, Series 2007 6,195,000.00 1,515,378.17 G.O.Public Improvement & Refunding Bonds, Series 2008 11,310,000.00 2,543,338.75 G.O. Refunding Bonds, Series 2010 11,155,000.00 2,349,718.75 G.O. Refunding Bonds, Series 2011 3,445,000.00 944,550.00 G.O. Refunding Bonds, Series 2011A 14,275,000.00 2,448,565.00 G.O. Refunding Bonds, Series 2013 980,000.00 26,857.50 G.O. Refunding Bonds, Series 2013B 13,430,000.00 2,696,975.00 G.O. Refunding Bonds, Series 2014 23,600,000.00 6,746,100.00

Total G.O. Bonds Outstanding 84,390,000.00 19,271,483.17

Certificates of Obligation

C.O. Series, 2007 9,770,000.00 2,781,387.54 Combination Tax & Revenue C.O. Series 2008A 13,740,000.00 4,860,781.91 Combination Tax & Revenue C.O. Series 2008B (AMT) 3,835,000.00 839,346.90 Tax Note, Series 2010 590,000.00 20,832.50 Tax Note, Series 2011 195,000.00 6,337.08 Tax Note, Series 2011-A 290,000.00 13,992.00 C.O. Series, 2011 4,775,000.00 1,925,709.52 C.O. Series, 2012A 10,885,000.00 4,284,000.00 C.O. Series, 2012B 1,055,000.00 382,437.00 C.O. Series, 2013B (AMT) 895,000.00 87,393.75 C.O. Series, 2013A 7,775,000.00 2,969,373.17 C.O. Series, 2015 8,745,000.00 4,058,252.15

Total C.O. Bonds Outstanding 62,550,000.00 22,229,843.52

Total G.O. & C.O. Bonds Outstanding Principal & Interest 146,940,000.00 41,501,326.69

249 City of Brownsville, Texas Debt Service Requirements Total General Obligation Debt

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016 are as follows: Total Debt Annual Date Principal Interest Service Total

2/15/2016 10,155,000.00 3,117,771.30 13,272,771.30 8/15/2016 0.00 2,877,759.52 2,877,759.52 16,150,530.82 2/15/2017 10,825,000.00 2,877,480.35 13,702,480.35 8/15/2017 0.00 2,671,693.89 2,671,693.89 16,374,174.24 2/15/2018 11,475,000.00 2,671,693.89 14,146,693.89 8/15/2018 0.00 2,446,982.39 2,446,982.39 16,593,676.28 2/15/2019 11,590,000.00 2,446,982.39 14,036,982.39 8/15/2019 0.00 2,192,330.14 2,192,330.14 16,229,312.53 2/15/2020 12,280,000.00 2,192,330.14 14,472,330.14 8/15/2020 0.00 1,914,671.14 1,914,671.14 16,387,001.28 2/15/2021 12,975,000.00 1,914,671.14 14,889,671.14 8/15/2021 0.00 1,651,049.63 1,651,049.63 16,540,720.77 2/15/2022 13,655,000.00 1,651,049.63 15,306,049.63 8/15/2022 0.00 1,396,497.01 1,396,497.01 16,702,546.64 2/15/2023 14,350,000.00 1,396,497.01 15,746,497.01 8/15/2023 0.00 1,109,539.01 1,109,539.01 16,856,036.02 2/15/2024 14,330,000.00 1,109,539.01 15,439,539.01 8/15/2024 0.00 778,423.63 778,423.63 16,217,962.64 2/15/2025 6,475,000.00 778,423.63 7,253,423.63 8/15/2025 0.00 624,733.88 624,733.88 7,878,157.51 2/15/2026 6,790,000.00 624,733.88 7,414,733.88 8/15/2026 0.00 462,317.38 462,317.38 7,877,051.26 2/15/2027 5,600,000.00 462,317.38 6,062,317.38 8/15/2027 0.00 334,469.63 334,469.63 6,396,787.01 2/15/2028 4,260,000.00 334,469.63 4,594,469.63 8/15/2028 0.00 236,579.88 236,579.88 4,831,049.51 2/15/2029 2,395,000.00 236,579.88 2,631,579.88 8/15/2029 0.00 187,946.38 187,946.38 2,819,526.26 2/15/2030 2,495,000.00 187,946.38 2,682,946.38 8/15/2030 0.00 136,952.01 136,952.01 2,819,898.39 2/15/2031 2,590,000.00 136,952.01 2,726,952.01 8/15/2031 0.00 88,087.38 88,087.38 2,815,039.39 2/15/2032 2,205,000.00 88,087.38 2,293,087.38 8/15/2032 0.00 47,759.38 47,759.38 2,340,846.76 2/15/2033 1,200,000.00 47,759.38 1,247,759.38 8/15/2033 0.00 22,662.50 22,662.50 1,270,421.88 2/15/2034 640,000.00 22,662.50 662,662.50 8/15/2034 0.00 11,462.50 11,462.50 674,125.00 2/15/2035 655,000.00 11,462.50 666,462.50 8/15/2035 0.00 0.00 0.00 666,462.50

Total 146,940,000.00 41,501,326.69 188,441,326.69 188,441,326.69

250 City of Brownsville, Texas Debt Service Requirements Certificates of Obligation, Series 2007

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 645,000.00 4.000% 209,350.00 854,350.00 8/15/2016 196,450.00 196,450.00 1,050,800.00 2/15/2017 665,000.00 4.000% 196,450.00 861,450.00 8/15/2017 183,150.00 183,150.00 1,044,600.00 2/15/2018 695,000.00 4.000% 183,150.00 878,150.00 8/15/2018 169,250.00 169,250.00 1,047,400.00 2/15/2019 725,000.00 4.125% 169,250.00 894,250.00 8/15/2019 154,296.88 154,296.88 1,048,546.88 2/15/2020 745,000.00 4.250% 154,296.88 899,296.88 8/15/2020 138,465.63 138,465.63 1,037,762.51 2/15/2021 785,000.00 4.250% 138,465.63 923,465.63 8/15/2021 121,784.38 121,784.38 1,045,250.01 2/15/2022 815,000.00 4.375% 121,784.38 936,784.38 8/15/2022 103,956.25 103,956.25 1,040,740.63 2/15/2023 865,000.00 4.375% 103,956.25 968,956.25 8/15/2023 85,034.38 85,034.38 1,053,990.63 2/15/2024 895,000.00 4.375% 85,034.38 980,034.38 8/15/2024 65,456.25 65,456.25 1,045,490.63 2/15/2025 930,000.00 4.375% 65,456.25 995,456.25 8/15/2025 45,112.50 45,112.50 1,040,568.75 2/15/2026 980,000.00 4.500% 45,112.50 1,025,112.50 8/15/2026 23,062.50 23,062.50 1,048,175.00 2/15/2027 1,025,000.00 4.500% 23,062.50 1,048,062.50 8/15/2027 1,048,062.50

Total 9,770,000.00 2,781,387.54 12,551,387.54 12,551,387.54

Amount Issued: $12,090,000 Date of Issuance: April 15, 2007 Interest Rates: 4.00%-4.50% Paying Agent: Wells Fargo Bank Purpose: $1,500,000 for Land for City's Landfill; $2,000,000 for Linear Park construction; $550,000 for Data Center Renovation & Computer Equipment; $4,500,000 Local Share for Multi-Modal Terminal; $2,165,000 Landfill Cell Construction; $1,000,000 Main Library Remodeling & Major Plumbing Expenditures to Include Relocation of Bathrooms.

251 City of Brownsville, Texas Debt Service Requirements General Obligation Public Improvement & Refunding Bonds, Series 2007

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 985,000.00 4.000% 134,753.13 1,119,753.13 8/15/2016 115,053.13 115,053.13 1,234,806.26 2/15/2017 1,025,000.00 4.000% 115,053.13 1,140,053.13 8/15/2017 94,553.13 94,553.13 1,234,606.26 2/15/2018 340,000.00 4.000% 94,553.13 434,553.13 8/15/2018 87,753.13 87,753.13 522,306.26 2/15/2019 355,000.00 4.125% 87,753.13 442,753.13 8/15/2019 80,431.25 80,431.25 523,184.38 2/15/2020 370,000.00 4.250% 80,431.25 450,431.25 8/15/2020 72,568.75 72,568.75 523,000.00 2/15/2021 390,000.00 4.250% 72,568.75 462,568.75 8/15/2021 64,281.25 64,281.25 526,850.00 2/15/2022 405,000.00 4.375% 64,281.25 469,281.25 8/15/2022 55,421.88 55,421.88 524,703.13 2/15/2023 425,000.00 4.375% 55,421.88 480,421.88 8/15/2023 46,125.00 46,125.00 526,546.88 2/15/2024 440,000.00 4.375% 46,125.00 486,125.00 8/15/2024 36,500.00 36,500.00 522,625.00 2/15/2025 465,000.00 5.000% 36,500.00 501,500.00 8/15/2025 24,875.00 24,875.00 526,375.00 2/15/2026 485,000.00 5.000% 24,875.00 509,875.00 8/15/2026 12,750.00 12,750.00 522,625.00 2/15/2027 510,000.00 5.000% 12,750.00 522,750.00 8/15/2027 522,750.00

Total 6,195,000.00 1,515,378.17 7,710,378.17 7,710,378.17

Amount Issued: $7,980,000 Date of Issuance: April 15, 2007 Interest Rates: 4.00%-5.00% Paying Agent: Wells Fargo Bank Purpose: To refund $1,955,000 of Certificates of Obligation, Series 2001 and to Issue $6,000,000 for Street Construction. Fund 81

252 City of Brownsville, Texas Debt Service Requirements Certificates of Obligation, Series 2007 Self-Supported To Be Paid By CDBG

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 205,000.00 4.000% 12,800.00 217,800.00 8/15/2016 8,700.00 8,700.00 226,500.00 2/15/2017 215,000.00 4.000% 8,700.00 223,700.00 8/15/2017 4,400.00 4,400.00 228,100.00 2/15/2018 220,000.00 4.000% 4,400.00 224,400.00 8/15/2018 224,400.00

Total 640,000.00 39,000.00 679,000.00 679,000.00

Amount Issued: $2,065,0000 Date of Issuance: April 15, 2007 Interest Rates: 4.00%-4.50% Paying Agent: Wells Fargo Bank Purpose: Linear Park construction.

253 City of Brownsville, Texas Debt Service Requirements General Obligation Public Improvement & Refunding Bonds, Series 2008

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 1,685,000.00 4.000% 249,948.75 1,934,948.75 8/15/2016 216,248.75 216,248.75 2,151,197.50 2/15/2017 1,810,000.00 4.000% 216,248.75 2,026,248.75 8/15/2017 180,048.75 180,048.75 2,206,297.50 2/15/2018 1,925,000.00 4.000% 180,048.75 2,105,048.75 8/15/2018 141,548.75 141,548.75 2,246,597.50 2/15/2019 1,600,000.00 4.250% 141,548.75 1,741,548.75 8/15/2019 107,548.75 107,548.75 1,849,097.50 2/15/2020 345,000.00 4.250% 107,548.75 452,548.75 8/15/2020 100,217.50 100,217.50 552,766.25 2/15/2021 380,000.00 4.375% 100,217.50 480,217.50 8/15/2021 91,905.00 91,905.00 572,122.50 2/15/2022 420,000.00 4.500% 91,905.00 511,905.00 8/15/2022 82,455.00 82,455.00 594,360.00 2/15/2023 465,000.00 4.600% 82,455.00 547,455.00 8/15/2023 71,760.00 71,760.00 619,215.00 2/15/2024 485,000.00 4.700% 71,760.00 556,760.00 8/15/2024 60,362.50 60,362.50 617,122.50 2/15/2025 505,000.00 5.500% 60,362.50 565,362.50 8/15/2025 46,475.00 46,475.00 611,837.50 2/15/2026 535,000.00 5.500% 46,475.00 581,475.00 8/15/2026 31,762.50 31,762.50 613,237.50 2/15/2027 560,000.00 5.500% 31,762.50 591,762.50 8/15/2027 16,362.50 16,362.50 608,125.00 2/15/2028 595,000.00 5.500% 16,362.50 611,362.50 8/15/2028 611,362.50

Total 11,310,000.00 2,543,338.75 13,853,338.75 13,853,338.75

Amount Issued: $12,930,000 Date of Issuance: April 1, 2008 Interest Rates: 4.00%-5.50% Paying Agent: Wells Fargo Bank Purpose: $5,185,000 of the $12,930,000 debt series was for street construction. The G.O. & Refunding Bond, Series 1998 of the outstanding amount of $4,020,000 was defeased. $1,695,000 of the C.O. Series, 2001 was refunded, and $1,735,000 of the G.O. Bond, Series 2002 was refunded.

254 City of Brownsville, Texas Debt Service Requirements Combination Tax & Revenue Certificates of Obligation, Series 2008A

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 900,000.00 4.000% 325,573.13 1,225,573.13 8/15/2016 307,573.13 307,573.13 1,533,146.26 2/15/2017 990,000.00 4.000% 307,573.13 1,297,573.13 8/15/2017 287,773.13 287,773.13 1,585,346.26 2/15/2018 1,075,000.00 4.000% 287,773.13 1,362,773.13 8/15/2018 266,273.13 266,273.13 1,629,046.26 2/15/2019 785,000.00 4.125% 266,273.13 1,051,273.13 8/15/2019 250,082.50 250,082.50 1,301,355.63 2/15/2020 860,000.00 4.250% 250,082.50 1,110,082.50 8/15/2020 231,807.50 231,807.50 1,341,890.00 2/15/2021 920,000.00 4.375% 231,807.50 1,151,807.50 8/15/2021 211,682.50 211,682.50 1,363,490.00 2/15/2022 985,000.00 4.500% 211,682.50 1,196,682.50 8/15/2022 189,520.00 189,520.00 1,386,202.50 2/15/2023 1,055,000.00 4.600% 189,520.00 1,244,520.00 8/15/2023 165,255.00 165,255.00 1,409,775.00 2/15/2024 1,105,000.00 4.700% 165,255.00 1,270,255.00 8/15/2024 139,287.50 139,287.50 1,409,542.50 2/15/2025 1,165,000.00 5.500% 139,287.50 1,304,287.50 8/15/2025 107,250.00 107,250.00 1,411,537.50 2/15/2026 1,230,000.00 5.500% 107,250.00 1,337,250.00 8/15/2026 73,425.00 73,425.00 1,410,675.00 2/15/2027 1,300,000.00 5.500% 73,425.00 1,373,425.00 8/15/2027 37,675.00 37,675.00 1,411,100.00 2/15/2028 1,370,000.00 5.500% 37,675.00 1,407,675.00 8/15/2028 1,407,675.00

Total 13,740,000.00 4,860,781.91 18,600,781.91 18,600,781.91

Amount Issued: $17,305,000 Date of Issuance: April 1, 2008 Interest Rates: 4.00%-5.50% Paying Agent: Wells Fargo Bank Purpose: $17,200,000 was deposited to the construction fund. $11,600,000 was for street construction, $1,700,000 was for public works equipment, $350,000 for one fire department fire apparatus, $50,000 for two fire trucks, $200,000 for police department building remodeling, $300,000 for a police department telephone system and $3,000,000 for the BCIC's Sports Park. BCIC will reimburse the City of Brownsville the entire debt service for the $3,000,000 during a ten year period.

255 City of Brownsville, Texas Debt Service Requirements Combination Tax & Revenue Certificates of Obligation, Series 2008A I&S Tax Supported - 20 Years

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 565,000.00 4.000% 304,773.13 869,773.13 8/15/2016 293,473.13 293,473.13 1,163,246.26 2/15/2017 645,000.00 4.000% 293,473.13 938,473.13 8/15/2017 280,573.13 280,573.13 1,219,046.26 2/15/2018 715,000.00 4.000% 280,573.13 995,573.13 8/15/2018 266,273.13 266,273.13 1,261,846.26 2/15/2019 785,000.00 4.125% 266,273.13 1,051,273.13 8/15/2019 250,082.50 250,082.50 1,301,355.63 2/15/2020 860,000.00 4.250% 250,082.50 1,110,082.50 8/15/2020 231,807.50 231,807.50 1,341,890.00 2/15/2021 920,000.00 4.375% 231,807.50 1,151,807.50 8/15/2021 211,682.50 211,682.50 1,363,490.00 2/15/2022 985,000.00 4.500% 211,682.50 1,196,682.50 8/15/2022 189,520.00 189,520.00 1,386,202.50 2/15/2023 1,055,000.00 4.600% 189,520.00 1,244,520.00 8/15/2023 165,255.00 165,255.00 1,409,775.00 2/15/2024 1,105,000.00 4.700% 165,255.00 1,270,255.00 8/15/2024 139,287.50 139,287.50 1,409,542.50 2/15/2025 1,165,000.00 5.500% 139,287.50 1,304,287.50 8/15/2025 107,250.00 107,250.00 1,411,537.50 2/15/2026 1,230,000.00 5.500% 107,250.00 1,337,250.00 8/15/2026 73,425.00 73,425.00 1,410,675.00 2/15/2027 1,300,000.00 5.500% 73,425.00 1,373,425.00 8/15/2027 37,675.00 37,675.00 1,411,100.00 2/15/2028 1,370,000.00 5.500% 37,675.00 1,407,675.00 8/15/2028 1,407,675.00

Total 12,700,000.00 4,797,381.91 17,497,381.91 17,497,381.91

Amount Issued: $14,305,000 Date of Issuance: April 1, 2008 Interest Rates: 4.00%-5.50% Paying Agent: Wells Fargo Bank Purpose: $17,200,000 was deposited to the construction fund. $11,600,000 was for street construction, $1,700,000 was for public works equipment, $350,000 for one fire department fire apparatus, $50,000 for two fire trucks, $200,000 for police department building remodeling, and $300,000 for a police department telephone system.

256 City of Brownsville, Texas Debt Service Requirements Combination Tax & Revenue Certificates of Obligation, Series 2008A Self-Supported Portion - BCIC Sports - 10 Years

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 335,000.00 4.000% 20,800.00 355,800.00 8/15/2016 14,100.00 14,100.00 369,900.00 2/15/2017 345,000.00 4.000% 14,100.00 359,100.00 8/15/2017 7,200.00 7,200.00 366,300.00 2/15/2018 360,000.00 4.000% 7,200.00 367,200.00 8/15/2018 0.00 0.00 367,200.00

Total 1,040,000.00 63,400.00 1,103,400.00 1,103,400.00

Amount Issued: $3,000,000 Date of Issuance: April 1, 2008 Interest Rates: 4.00%-5.50% Paying Agent: Wells Fargo Bank Purpose: $3,000,000 for the construction of the Brownsville Community Incentive Corporation (BCIC) Sports Park. The BCIC, the 4B Corporation that allocates its sales taxes for quality of life projects, will pay or reimburse the City the entire debt service requirments.

257 City of Brownsville, Texas Debt Service Requirements Combination Tax & Revenue Certificates of Obligation, Series 2008B (AMT) Self-Supported To Be Paid By GBIC - 15 Years

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 395,000.00 5.125% 98,271.88 493,271.88 8/15/2016 88,150.00 88,150.00 581,421.88 2/15/2017 420,000.00 5.125% 88,150.00 508,150.00 8/15/2017 77,387.50 77,387.50 585,537.50 2/15/2018 440,000.00 5.125% 77,387.50 517,387.50 8/15/2018 66,112.50 66,112.50 583,500.00 2/15/2019 465,000.00 5.125% 66,112.50 531,112.50 8/15/2019 54,196.88 54,196.88 585,309.38 2/15/2020 490,000.00 5.125% 54,196.88 544,196.88 8/15/2020 41,640.63 41,640.63 585,837.51 2/15/2021 515,000.00 5.125% 41,640.63 556,640.63 8/15/2021 28,443.75 28,443.75 585,084.38 2/15/2022 540,000.00 5.125% 28,443.75 568,443.75 8/15/2022 14,606.25 14,606.25 583,050.00 2/15/2023 570,000.00 5.125% 14,606.25 584,606.25 8/15/2023 584,606.25

Total 3,835,000.00 839,346.90 4,674,346.90 4,674,346.90

Amount Issued: $6,000,000 Date of Issuance: April 1, 2008 Interest Rate: 5.125% Paying Agent: Wells Fargo Bank Purpose: For airport capital improvements consisting of construction of parking lots, relocation or demolition of various buildings, relocation of livestock holding area, repair of an aircargo roof, construction of two new general aviation hangars on hangar pad sites, signage, landscaping, and for the overlay of terminal parking lot and restriping. $5,633,819 of this debt issuance was for construction funds and the remaining $366,181 was for insurance, and cost of issuance. The Greater Brownsville Incentive Corporation (GBIC), the 4A Corporation that allocates its sales taxes for economic projects, will pay or reimburse the City the entire debt service requirements.

258 City of Brownsville, Texas Debt Service Requirements General Obligation Refunding Bonds, Series 2010

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 0.00 0.000% 184,543.75 184,543.75 8/15/2016 184,543.75 184,543.75 369,087.50 2/15/2017 0.00 0.000% 184,543.75 184,543.75 8/15/2017 184,543.75 184,543.75 369,087.50 2/15/2018 0.00 0.000% 184,543.75 184,543.75 8/15/2018 184,543.75 184,543.75 369,087.50 2/15/2019 0.00 0.000% 184,543.75 184,543.75 8/15/2019 184,543.75 184,543.75 369,087.50 2/15/2020 0.00 0.000% 184,543.75 184,543.75 8/15/2020 184,543.75 184,543.75 369,087.50 2/15/2021 4,340,000.00 3.250% 184,543.75 4,524,543.75 8/15/2021 114,018.75 114,018.75 4,638,562.50 2/15/2022 4,195,000.00 3.250% 114,018.75 4,309,018.75 8/15/2022 45,850.00 45,850.00 4,354,868.75 2/15/2023 2,620,000.00 3.500% 45,850.00 2,665,850.00 8/15/2023 0.00 0.00 2,665,850.00 2/15/2024 0.00 0.000% 0.00 0.00 8/15/2024 0.00 0.00 0.00

Total 11,155,000.00 2,349,718.75 13,504,718.75 13,504,718.75

Amount Refunded: $12,525,000 Date of Issuance: Interest Rates: 2.00%-3.50% Paying Agent: Purpose: To refund a portion of Certificates of Obligation Series 1997-A, 1999-A, 2000-A, 2001, 2004-A, and General Obligation Bond Series 2000B, 2002, & 2003.

259 City of Brownsville, Texas Debt Service Requirements Tax Notes, Series 2010

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 290,000.00 3.350% 10,182.50 300,182.50 8/15/2016 5,325.00 5,325.00 305,507.50 2/15/2017 300,000.00 3.550% 5,325.00 305,325.00 8/15/2017 0.00 0.00 305,325.00

Total 590,000.00 20,832.50 610,832.50 610,832.50

Amount Issued: $1,220,000 Date of Issuance: December 2, 2010 Interest Rates: 1.75%-3.55% Paying Agent: The Independent Bankers Bank Purpose: $272,165.19 for landfill improvements, $901,991.16 for police vehicles, and $45,843.65 for costs of issuance.

260 City of Brownsville, Texas Debt Service Requirements Tax Notes, Series 2011

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 95,000.00 3.350% 3,266.25 98,266.25 8/15/2016 1,675.00 1,675.00 99,941.25 2/15/2017 100,000.00 3.350% 1,395.83 101,395.83 8/15/2017 0.00 0.00 101,395.83

Total 195,000.00 6,337.08 201,337.08 201,337.08

Amount Issued: $375,000 Date of Issuance: January 24, 2011 Interest Rate: 3.35% Paying Agent: Wells Fargo Bank, N.A. Purpose: $32,444.70 for traffic control devices, $315,325 for ambulances, & $27,230.30 for costs of issuance.

261 City of Brownsville, Texas Debt Service Requirements Tax Notes, Series 2011-A

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 95,000.00 3.177% 4,611.00 99,611.00 8/15/2016 3,100.50 3,100.50 102,711.50 2/15/2017 95,000.00 3.177% 3,100.50 98,100.50 8/15/2017 1,590.00 1,590.00 99,690.50 2/15/2018 100,000.00 3.177% 1,590.00 101,590.00 8/15/2018 101,590.00

Total 290,000.00 13,992.00 303,992.00 303,992.00

Amount Issued: $470,000 Date of Issuance: April 21, 2011 Interest Rate: 3.177% Paying Agent: Wells Fargo Bank, N.A. Purpose: $381,480 for landfill equipment, $60,000 for traffic vehicles, & $28,520 for costs of issuance.

262 City of Brownsville, Texas Debt Service Requirements Certificate of Obligations, Series 2011

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 0.00 0.000% 91,764.38 91,764.38 8/15/2016 91,764.38 91,764.38 183,528.76 2/15/2017 0.00 0.000% 91,764.38 91,764.38 8/15/2017 91,764.38 91,764.38 183,528.76 2/15/2018 115,000.00 2.750% 91,764.38 206,764.38 8/15/2018 90,183.13 90,183.13 296,947.51 2/15/2019 140,000.00 3.000% 90,183.13 230,183.13 8/15/2019 88,083.13 88,083.13 318,266.26 2/15/2020 305,000.00 3.000% 88,083.13 393,083.13 8/15/2020 83,508.13 83,508.13 476,591.26 2/15/2021 315,000.00 3.375% 83,508.13 398,508.13 8/15/2021 78,192.50 78,192.50 476,700.63 2/15/2022 325,000.00 3.375% 78,192.50 403,192.50 8/15/2022 72,708.13 72,708.13 475,900.63 2/15/2023 335,000.00 3.600% 72,708.13 407,708.13 8/15/2023 66,678.13 66,678.13 474,386.26 2/15/2024 350,000.00 3.800% 66,678.13 416,678.13 8/15/2024 60,028.13 60,028.13 476,706.26 2/15/2025 365,000.00 4.000% 60,028.13 425,028.13 8/15/2025 52,728.13 52,728.13 477,756.26 2/15/2026 375,000.00 4.000% 52,728.13 427,728.13 8/15/2026 45,228.13 45,228.13 472,956.26 2/15/2027 395,000.00 4.000% 45,228.13 440,228.13 8/15/2027 37,328.13 37,328.13 477,556.26 2/15/2028 410,000.00 4.125% 37,328.13 447,328.13 8/15/2028 28,871.88 28,871.88 476,200.01 2/15/2029 430,000.00 4.250% 28,871.88 458,871.88 8/15/2029 19,734.38 19,734.38 478,606.26 2/15/2030 450,000.00 4.250% 19,734.38 469,734.38 8/15/2030 10,171.88 10,171.88 479,906.26 2/15/2031 465,000.00 4.375% 10,171.88 475,171.88 8/15/2031 475,171.88

Total 4,775,000.00 1,925,709.52 6,700,709.52 6,700,709.52

Amount Issued: $5,495,000 Date of Issuance: 8/2/11 Interest Rates: 2.00%-4.375% Paying Agent: Wells Fargo Bank Purpose: Landfill improvements, construct streets & sidewalks and related drainage improvements, improvements to city buildings, right of way acquisition, and vehicles & equipment for various departments.

263 City of Brownsville, Texas Debt Service Requirements General Obligation Refunding Bonds, Series 2011

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 0.00 0.000% 68,050.00 68,050.00 8/15/2016 68,050.00 68,050.00 136,100.00 2/15/2017 0.00 0.000% 68,050.00 68,050.00 8/15/2017 68,050.00 68,050.00 136,100.00 2/15/2018 0.00 0.000% 68,050.00 68,050.00 8/15/2018 68,050.00 68,050.00 136,100.00 2/15/2019 0.00 0.000% 68,050.00 68,050.00 8/15/2019 68,050.00 68,050.00 136,100.00 2/15/2020 0.00 0.000% 68,050.00 68,050.00 8/15/2020 68,050.00 68,050.00 136,100.00 2/15/2021 200,000.00 3.150% 68,050.00 268,050.00 8/15/2021 64,900.00 64,900.00 332,950.00 2/15/2022 1,590,000.00 4.000% 64,900.00 1,654,900.00 8/15/2022 33,100.00 33,100.00 1,688,000.00 2/15/2023 1,655,000.00 4.000% 33,100.00 1,688,100.00 8/15/2023 1,688,100.00

Total 3,445,000.00 944,550.00 4,389,550.00 4,389,550.00

Amount Refunded: $3,745,000 Date of Issuance: 8/2/11 Interest Rates: 3.00%-4.000% Paying Agent: Wells Fargo Bank Purpose: To refund a portion of General Obligation Public Improvement Bonds, Series 2002.

264 City of Brownsville, Texas Debt Service Requirements General Obligation Refunding Bonds, Series 2011A

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 1,585,000.00 3.000% 262,345.00 1,847,345.00 8/15/2016 238,570.00 238,570.00 2,085,915.00 2/15/2017 720,000.00 4.000% 238,570.00 958,570.00 8/15/2017 224,170.00 224,170.00 1,182,740.00 2/15/2018 1,450,000.00 4.000% 224,170.00 1,674,170.00 8/15/2018 195,170.00 195,170.00 1,869,340.00 2/15/2019 1,645,000.00 4.000% 195,170.00 1,840,170.00 8/15/2019 162,270.00 162,270.00 2,002,440.00 2/15/2020 1,805,000.00 4.000% 162,270.00 1,967,270.00 8/15/2020 126,170.00 126,170.00 2,093,440.00 2/15/2021 1,895,000.00 5.000% 126,170.00 2,021,170.00 8/15/2021 78,795.00 78,795.00 2,099,965.00 2/15/2022 1,970,000.00 3.000% 78,795.00 2,048,795.00 8/15/2022 49,245.00 49,245.00 2,098,040.00 2/15/2023 2,035,000.00 3.000% 49,245.00 2,084,245.00 8/15/2023 18,720.00 18,720.00 2,102,965.00 2/15/2024 1,170,000.00 3.200% 18,720.00 1,188,720.00 8/15/2024 1,188,720.00

Total 14,275,000.00 2,448,565.00 16,723,565.00 16,723,565.00

Amount Refunded: $18,535,000 Date of Issuance: 12/29/11 Interest Rates: 2.000%-5.000% Paying Agent: Wells Fargo Bank Purpose: To refund a portion of 2002 General Obligation Refunding bonds, General Obligation bonds series 2003 and 2004A and Certificates of Obligation series 2003 and 2004A.

265 City of Brownsville, Texas Debt Service Requirements General Obligation Refunding Bonds, Series 2011A Self-Supported Portion for Paseo de la Resaca Lighting & Landscaping District (the "District") The PID Reimburses Annual Payments to the City for This Debt (See Note Below)

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 70,276.10 3.000% 11,184.02 81,460.12 8/15/2016 10,129.88 10,129.88 91,590.00 2/15/2017 47,871.28 4.000% 10,129.88 58,001.16 8/15/2017 9,172.45 9,172.45 67,173.61 2/15/2018 51,781.85 4.000% 9,172.45 60,954.30 8/15/2018 8,136.82 8,136.82 69,091.12 2/15/2019 77,723.33 4.000% 8,136.82 85,860.15 8/15/2019 6,582.35 6,582.35 92,442.50 2/15/2020 82,477.35 4.000% 6,582.35 89,059.70 8/15/2020 4,932.80 4,932.80 93,992.50 2/15/2021 87,582.71 5.000% 4,932.80 92,515.51 8/15/2021 2,743.23 2,743.23 95,258.74 2/15/2022 92,150.79 3.000% 2,743.23 94,894.02 8/15/2022 1,360.97 1,360.97 96,254.99 2/15/2023 90,731.53 3.000% 1,360.97 92,092.50 8/15/2023 0.00 0.00 92,092.50 2/15/2024 3.200% 0.00 0.00 8/15/2024 0.00

Total 600,594.94 97,301.02 697,895.96 697,895.96

On May 1, 2003, the city of Brownsville (the "City') issued $3,005,000 of Combination Tax & Revenue Certificates of Obligation, Series 2003; this Series included $1,240,000 for the construction of park improvements for the District. Through an agreement between the City and the District, the District agreed to pay all of the debt service requirements of the $1,200,000 debt. The term of the debt was 20 years with an ending date of August 15, 2023.

Then on December 29, 2011, the City issued $18,535,000 of General Obligation Refunding Bonds, Series 2011A that included $760,422 of the District's original $1,200,000 debt. This refunding generated a savings of approximately $5,303 in annual debt service for the District.

266 City of Brownsville, Texas Debt Service Requirements Certificate of Obligations, Series 2012A

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 200,000.00 2.000% 198,550.00 398,550.00 8/15/2016 196,550.00 196,550.00 595,100.00 2/15/2017 90,000.00 2.000% 196,550.00 286,550.00 8/15/2017 195,650.00 195,650.00 482,200.00 2/15/2018 170,000.00 3.000% 195,650.00 365,650.00 8/15/2018 193,100.00 193,100.00 558,750.00 2/15/2019 120,000.00 3.000% 193,100.00 313,100.00 8/15/2019 191,300.00 191,300.00 504,400.00 2/15/2020 130,000.00 3.000% 191,300.00 321,300.00 8/15/2020 189,350.00 189,350.00 510,650.00 2/15/2021 245,000.00 3.000% 189,350.00 434,350.00 8/15/2021 185,675.00 185,675.00 620,025.00 2/15/2022 675,000.00 3.000% 185,675.00 860,675.00 8/15/2022 175,550.00 175,550.00 1,036,225.00 2/15/2023 1,675,000.00 4.000% 175,550.00 1,850,550.00 8/15/2023 142,050.00 142,050.00 1,992,600.00 2/15/2024 720,000.00 4.000% 142,050.00 862,050.00 8/15/2024 127,650.00 127,650.00 989,700.00 2/15/2025 745,000.00 4.000% 127,650.00 872,650.00 8/15/2025 112,750.00 112,750.00 985,400.00 2/15/2026 770,000.00 4.000% 112,750.00 882,750.00 8/15/2026 97,350.00 97,350.00 980,100.00 2/15/2027 805,000.00 4.000% 97,350.00 902,350.00 8/15/2027 81,250.00 81,250.00 983,600.00 2/15/2028 840,000.00 4.000% 81,250.00 921,250.00 8/15/2028 64,450.00 64,450.00 985,700.00 2/15/2029 880,000.00 4.000% 64,450.00 944,450.00 8/15/2029 46,850.00 46,850.00 991,300.00 2/15/2030 910,000.00 4.000% 46,850.00 956,850.00 8/15/2030 28,650.00 28,650.00 985,500.00 2/15/2031 940,000.00 3.000% 28,650.00 968,650.00 8/15/2031 14,550.00 14,550.00 983,200.00 2/15/2032 970,000.00 3.000% 14,550.00 984,550.00 8/15/2032 984,550.00

Total 10,885,000.00 4,284,000.00 15,169,000.00 15,169,000.00

Amount Issued: $11,220,000 Date of Issuance: 12/27/12 Interest Rates: 2.00%-4.00% Paying Agent: Wells Fargo Bank Purpose: Westrail relocation, downtown building, streets, sidewalks, & bicycle trail construction, purchase of old Texas National Guard Armory building, local share for construction of Texas Safe Shelters at the main library, sports park, or other city location.

267 City of Brownsville, Texas Debt Service Requirements Certificate of Obligations, Series 2012B

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 50,000.00 0.860% 17,625.00 67,625.00 8/15/2016 17,410.00 17,410.00 85,035.00 2/15/2017 50,000.00 1.940% 17,410.00 67,410.00 8/15/2017 16,925.00 16,925.00 84,335.00 2/15/2018 50,000.00 1.940% 16,925.00 66,925.00 8/15/2018 16,440.00 16,440.00 83,365.00 2/15/2019 50,000.00 1.940% 16,440.00 66,440.00 8/15/2019 15,955.00 15,955.00 82,395.00 2/15/2020 55,000.00 2.600% 15,955.00 70,955.00 8/15/2020 15,240.00 15,240.00 86,195.00 2/15/2021 55,000.00 2.600% 15,240.00 70,240.00 8/15/2021 14,525.00 14,525.00 84,765.00 2/15/2022 55,000.00 2.600% 14,525.00 69,525.00 8/15/2022 13,810.00 13,810.00 83,335.00 2/15/2023 60,000.00 3.320% 13,810.00 73,810.00 8/15/2023 12,814.00 12,814.00 86,624.00 2/15/2024 60,000.00 3.320% 12,814.00 72,814.00 8/15/2024 11,818.00 11,818.00 84,632.00 2/15/2025 60,000.00 3.320% 11,818.00 71,818.00 8/15/2025 10,822.00 10,822.00 82,640.00 2/15/2026 65,000.00 3.320% 10,822.00 75,822.00 8/15/2026 9,743.00 9,743.00 85,565.00 2/15/2027 65,000.00 3.320% 9,743.00 74,743.00 8/15/2027 8,664.00 8,664.00 83,407.00 2/15/2028 70,000.00 4.560% 8,664.00 78,664.00 8/15/2028 7,068.00 7,068.00 85,732.00 2/15/2029 70,000.00 4.560% 7,068.00 77,068.00 8/15/2029 5,472.00 5,472.00 82,540.00 2/15/2030 75,000.00 4.560% 5,472.00 80,472.00 8/15/2030 3,762.00 3,762.00 84,234.00 2/15/2031 80,000.00 4.560% 3,762.00 83,762.00 8/15/2031 1,938.00 1,938.00 85,700.00 2/15/2032 85,000.00 4.560% 1,938.00 86,938.00 8/15/2032 86,938.00

Total 1,055,000.00 382,437.00 1,437,437.00 1,437,437.00

Amount Issued: $1,155,000 Date of Issuance: 12/27/12 Interest Rates: 0.86%-4.56% Paying Agent: Wells Fargo Bank Purpose: Airport's Hangar Facility Construction Project

268 City of Brownsville, Texas Debt Service Requirements General Obligation Refunding Bonds, Series 2013

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 305,000.00 1.070% 6,773.00 311,773.00 8/15/2016 5,141.25 5,141.25 316,914.25 2/15/2017 305,000.00 1.310% 5,141.25 310,141.25 8/15/2017 3,143.50 3,143.50 313,284.75 2/15/2018 180,000.00 1.540% 3,143.50 183,143.50 8/15/2018 1,757.50 1,757.50 184,901.00 2/15/2019 190,000.00 1.850% 1,757.50 191,757.50 8/15/2019 0.00 0.00 191,757.50

Total 980,000.00 26,857.50 1,006,857.50 1,006,857.50

Amount Refunded: $1,905,000 Date of Issuance: 3/26/13 Interest Rates: 0.550%-1.850% Paying Agent: Wells Fargo Bank Purpose: To refund Comb. Tax & Airport Revenue Certificates of Obligation, Series 1997B, 1999B, & 2004B.

269 City of Brownsville, Texas Debt Service Requirements Combination Tax & Revenue Certificates of Obligation, Series 2013-A

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 330,000.00 2.000% 136,005.63 466,005.63 8/15/2016 132,705.63 132,705.63 598,711.26 2/15/2017 335,000.00 1.875% 132,705.63 467,705.63 8/15/2017 129,565.00 129,565.00 597,270.63 2/15/2018 340,000.00 3.000% 129,565.00 469,565.00 8/15/2018 124,465.00 124,465.00 594,030.00 2/15/2019 355,000.00 3.000% 124,465.00 479,465.00 8/15/2019 119,140.00 119,140.00 598,605.00 2/15/2020 365,000.00 3.000% 119,140.00 484,140.00 8/15/2020 113,665.00 113,665.00 597,805.00 2/15/2021 375,000.00 3.000% 113,665.00 488,665.00 8/15/2021 108,040.00 108,040.00 596,705.00 2/15/2022 385,000.00 3.000% 108,040.00 493,040.00 8/15/2022 102,265.00 102,265.00 595,305.00 2/15/2023 400,000.00 3.000% 102,265.00 502,265.00 8/15/2023 96,265.00 96,265.00 598,530.00 2/15/2024 410,000.00 3.125% 96,265.00 506,265.00 8/15/2024 89,858.75 89,858.75 596,123.75 2/15/2025 425,000.00 3.400% 89,858.75 514,858.75 8/15/2025 82,633.75 82,633.75 597,492.50 2/15/2026 440,000.00 3.625% 82,633.75 522,633.75 8/15/2026 74,658.75 74,658.75 597,292.50 2/15/2027 455,000.00 3.750% 74,658.75 529,658.75 8/15/2027 66,127.50 66,127.50 595,786.25 2/15/2028 475,000.00 4.000% 66,127.50 541,127.50 8/15/2028 56,627.50 56,627.50 597,755.00 2/15/2029 490,000.00 4.000% 56,627.50 546,627.50 8/15/2029 46,827.50 46,827.50 593,455.00 2/15/2030 515,000.00 4.125% 46,827.50 561,827.50 8/15/2030 36,205.63 36,205.63 598,033.13 2/15/2031 535,000.00 4.250% 36,205.63 571,205.63 8/15/2031 24,836.88 24,836.88 596,042.51 2/15/2032 560,000.00 4.300% 24,836.88 584,836.88 8/15/2032 12,796.88 12,796.88 597,633.76 2/15/2033 585,000.00 4.375% 12,796.88 597,796.88 8/15/2033 597,796.88 2/15/2034 8/15/2034

Total 7,775,000.00 2,969,373.17 10,744,373.17 10,744,373.17

Amount Issued: $8,505,000 Date of Issuance: 12/18/13 Interest Rates: 1.875%-4.375% Paying Agent: Wells Fargo Bank Purpose: Shelter domes local share $1,650,000, streets construction & sidewalks $3,000,000, municipal vehicles & equipment $300,000, police radio communication system $3,400,000.

270 City of Brownsville, Texas Debt Service Requirements Combination Tax & Revenue Certificates of Obligation, AMT Series 2013-B

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 105,000.00 2.370% 10,605.75 115,605.75 8/15/2016 9,361.50 9,361.50 124,967.25 2/15/2017 105,000.00 2.370% 9,361.50 114,361.50 8/15/2017 8,117.25 8,117.25 122,478.75 2/15/2018 105,000.00 2.370% 8,117.25 113,117.25 8/15/2018 6,873.00 6,873.00 119,990.25 2/15/2019 110,000.00 2.370% 6,873.00 116,873.00 8/15/2019 5,569.50 5,569.50 122,442.50 2/15/2020 115,000.00 2.370% 5,569.50 120,569.50 8/15/2020 4,206.75 4,206.75 124,776.25 2/15/2021 115,000.00 2.370% 4,206.75 119,206.75 8/15/2021 2,844.00 2,844.00 122,050.75 2/15/2022 120,000.00 2.370% 2,844.00 122,844.00 8/15/2022 1,422.00 1,422.00 124,266.00 2/15/2023 120,000.00 2.370% 1,422.00 121,422.00 8/15/2023 0.00 121,422.00

Total 895,000.00 87,393.75 982,393.75 982,393.75

Amount Issued: $1,100,000 Date of Issuance: 12/18/13 Interest Rates: 2.370% Paying Agent: Wells Fargo Bank Purpose: Local share for Airport Runway Extension.

271 City of Brownsville, Texas Debt Service Requirements General Obligation Refunding Bonds, Series 2013-B

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 100,000.00 2.000% 320,275.00 420,275.00 8/15/2016 319,275.00 319,275.00 739,550.00 2/15/2017 1,110,000.00 4.000% 319,275.00 1,429,275.00 8/15/2017 297,075.00 297,075.00 1,726,350.00 2/15/2018 1,685,000.00 4.000% 297,075.00 1,982,075.00 8/15/2018 263,375.00 263,375.00 2,245,450.00 2/15/2019 3,800,000.00 5.000% 263,375.00 4,063,375.00 8/15/2019 168,375.00 168,375.00 4,231,750.00 2/15/2020 4,865,000.00 5.000% 168,375.00 5,033,375.00 8/15/2020 46,750.00 46,750.00 5,080,125.00 2/15/2021 0.00 0.000% 46,750.00 46,750.00 8/15/2021 46,750.00 46,750.00 93,500.00 2/15/2022 0.00 0.000% 46,750.00 46,750.00 8/15/2022 46,750.00 46,750.00 93,500.00 2/15/2023 1,870,000.00 5.000% 46,750.00 1,916,750.00 8/15/2023 1,916,750.00

Total 13,430,000.00 2,696,975.00 16,126,975.00 16,126,975.00

Amount Issued: $13,745,000 Date of Issuance: 12/18/13 Interest Rates: 2.00%-5.00% Paying Agent: Wells Fargo Bank Purpose: To refund portion of General Obligation Refunding Bonds, Series 2004.

272 City of Brownsville, Texas Debt Service Requirements General Obligation Refunding Bonds, Series 2014

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 2,175,000.00 3.000% 543,750.00 2,718,750.00 8/15/2016 511,125.00 511,125.00 3,229,875.00 2/15/2017 2,410,000.00 4.000% 511,125.00 2,921,125.00 8/15/2017 462,925.00 462,925.00 3,384,050.00 2/15/2018 2,490,000.00 4.000% 462,925.00 2,952,925.00 8/15/2018 413,125.00 413,125.00 3,366,050.00 2/15/2019 920,000.00 5.000% 413,125.00 1,333,125.00 8/15/2019 390,125.00 390,125.00 1,723,250.00 2/15/2020 1,480,000.00 5.000% 390,125.00 1,870,125.00 8/15/2020 353,125.00 353,125.00 2,223,250.00 2/15/2021 2,075,000.00 5.000% 353,125.00 2,428,125.00 8/15/2021 301,250.00 301,250.00 2,729,375.00 2/15/2022 780,000.00 5.000% 301,250.00 1,081,250.00 8/15/2022 281,750.00 281,750.00 1,363,000.00 2/15/2023 0.00 0.000% 281,750.00 281,750.00 8/15/2023 281,750.00 281,750.00 563,500.00 2/15/2024 8,465,000.00 5.000% 281,750.00 8,746,750.00 8/15/2024 70,125.00 70,125.00 8,816,875.00 2/15/2025 1,370,000.00 5.000% 70,125.00 1,440,125.00 8/15/2025 35,875.00 35,875.00 1,476,000.00 2/15/2026 1,435,000.00 5.000% 35,875.00 1,470,875.00 8/15/2026 0.00 0.00 1,470,875.00 2/15/2027 0.00 0.000% 0.00 0.00

Total 23,600,000.00 6,746,100.00 30,346,100.00 30,346,100.00

Amount Issued: $24,125,000 Date of Issuance: 12/23/14 Interest Rates: 2%-5% Paying Agent: Wells Fargo Bank Purpose: To refund balance on General Obligation Refunding Bonds, Series 2005; Combination Tax & Revenue Certificates of Obligation, Series 2006; & General Obligation Public Improvement & Refunding Bonds, Series 2006.

273 City of Brownsville, Texas Debt Service Requirements Certificate of Obligation, Series 2015

The annual requirements to retire general bonded obligation debt outstanding at September 30, 2016, are as follows: Total Debt Annual Date Principal Coupon Interest Service Total

2/15/2016 215,000.00 2.000% 241,527.15 456,527.15 8/15/2016 169,687.50 169,687.50 626,214.65 2/15/2017 295,000.00 3.000% 169,687.50 464,687.50 8/15/2017 165,262.50 165,262.50 629,950.00 2/15/2018 315,000.00 4.000% 165,262.50 480,262.50 8/15/2018 158,962.50 158,962.50 639,225.00 2/15/2019 330,000.00 4.000% 158,962.50 488,962.50 8/15/2019 152,362.50 152,362.50 641,325.00 2/15/2020 350,000.00 4.000% 152,362.50 502,362.50 8/15/2020 145,362.50 145,362.50 647,725.00 2/15/2021 370,000.00 4.000% 145,362.50 515,362.50 8/15/2021 137,962.50 137,962.50 653,325.00 2/15/2022 395,000.00 5.000% 137,962.50 532,962.50 8/15/2022 128,087.50 128,087.50 661,050.00 2/15/2023 200,000.00 5.000% 128,087.50 328,087.50 8/15/2023 123,087.50 123,087.50 451,175.00 2/15/2024 230,000.00 5.000% 123,087.50 353,087.50 8/15/2024 117,337.50 117,337.50 470,425.00 2/15/2025 445,000.00 5.000% 117,337.50 562,337.50 8/15/2025 106,212.50 106,212.50 668,550.00 2/15/2026 475,000.00 5.000% 106,212.50 581,212.50 8/15/2026 94,337.50 94,337.50 675,550.00 2/15/2027 485,000.00 3.000% 94,337.50 579,337.50 8/15/2027 87,062.50 87,062.50 666,400.00 2/15/2028 500,000.00 3.000% 87,062.50 587,062.50 8/15/2028 79,562.50 79,562.50 666,625.00 2/15/2029 525,000.00 4.000% 79,562.50 604,562.50 8/15/2029 69,062.50 69,062.50 673,625.00 2/15/2030 545,000.00 4.000% 69,062.50 614,062.50 8/15/2030 58,162.50 58,162.50 672,225.00 2/15/2031 570,000.00 4.000% 58,162.50 628,162.50 8/15/2031 46,762.50 46,762.50 674,925.00 2/15/2032 590,000.00 4.000% 46,762.50 636,762.50 8/15/2032 34,962.50 34,962.50 671,725.00 2/15/2033 615,000.00 4.000% 34,962.50 649,962.50 8/15/2033 22,662.50 22,662.50 672,625.00 2/15/2034 640,000.00 3.500% 22,662.50 662,662.50 8/15/2034 11,462.50 11,462.50 674,125.00 2/15/2035 655,000.00 3.500% 11,462.50 666,462.50 666,462.50

Total 8,745,000.00 4,058,252.15 12,803,252.15 12,803,252.15

274 City of Brownsville, Texas Debt Service Requirements Certificate of Obligation, Series 2015

Amount Issued: $8,745,000 Date of Issuance: 6/2/15 Interest Rates: 2%-5% Paying Agent: Wells Fargo Bank Purpose: Streets & Drainage, Sidewalks & Trails $3,114,440; Park Building Improvements $400,000; Zoo Building Roof Replacement $125,000; Ambulances $240,000; Local Share of Multi Level Parking $400,000; Bmetro Bus $400,000; Traffic Signals $300,000; Stegman Bldng Remodeling Local Share $4,135,560.00

275

DEBT CAPACITY FOR LAST

TEN FISCAL YEARS

276 CITY OF BROWNSVILLE, TEXAS

Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita Last Ten Fiscal Years Net Debt General Year Taxable Bonded Debt Net Ratio To Ended Estimated Assessed Gross Bonded Service Fund Bonded Assessed Per Sept. 30, Population Valuation (1) Debt (2) Available Debt Valuation Capita

2005 167,493 * $3,880,370,294 $131,682,352 $2,086,025 $129,596,327 3.34% 773.74$

2006 172,437 * $4,107,452,353 $141,308,886 $2,229,439 $139,079,447 3.39% 806.55$

2007 172,437 * $4,727,754,735 $163,033,138 $3,629,020 $159,404,118 3.37% 924.42$

2008 172,806 * $5,045,654,764 $175,804,712 $3,806,434 $171,998,278 3.41% 995.33$

2009 176,859 * $5,274,005,599 $168,087,857 $4,178,035 $163,909,822 3.11% 926.78$

2010 175,023 $5,310,616,287 $160,101,416 $3,546,734 $156,554,682 2.95% 894.48$

2011 178,348 * $5,339,501,122 $158,595,000 $3,025,567 $155,569,433 2.91% 872.28$

2012 180,097 * $5,387,082,507 $149,780,000 $3,366,649 $146,413,351 2.72% 812.97$

2013 181,860 * $5,580,528,671 $153,460,000 $3,884,799 $149,575,201 2.68% 822.47$

2014 181,860 * $5,771,015,953 $151,275,000 $2,241,478 $149,033,522 2.58% 819.50$

*Population Estimates

(1) Assessed value is after exemptions claimed. (2) Includes General Obligation and Certificates of Obligation Bonds.

SOURCE: City of Brownsville, Texas

277 CITY OF BROWNSVILLE, TEXAS

Schedule of Direct and Estimated Overlapping Debt (Net after factoring State Aid on School Districts) September 30, 2014

Estimated Share Debt Applicable of Overlapping Oustanding To City Debt

Political Subdivision

City of Brownsville $ 154,565,479 100%$ 154,565,479

Brownsville Independent School District (72%) 188,260,000 84% 158,138,400

Brownsville Navigation District 21,185,150 71% 15,041,456

Cameron County 87,460,000 34% 29,736,400

Los Fresnos Independent School District (70%) 35,456,783 34% 12,055,306

Paseo De La Resaca MUD #1 1,490,000 0.22% 3,278

Paseo De La Resaca MUD #2 2,275,000 0.41% 9,328

Paseo De La Resaca MUD #3 2,835,000 0.55% 15,593

Paseo De La Resaca MUD #3 - Master District 4,405,000 0.55% 24,228

Point Isabel Independent School 22,002,084 0.20% 44,004 District

Texas Southmost College District 70,285,338 57% 40,062,643

Sub-total Estimated Overlapping Debt 435,654,355 255,130,635

Total Net Direct and Estimated Overlapping$ 590,219,834 $ 409,696,114 Debt

SOURCE:

Finance Department of Respective Entities

278 City of Brownsville, Texas Legal Debt Margin Information, Last Ten Fiscal Years Legal Debt Margin Calculation for Fiscal Year 2014 Assessed value $ 5,771,015,896 Debt limit (1) 288,550,795 Debt applicable to limit: General obligation bonds 151,275,000 Less: Amount set aside for repayment of general obligation debt (2,241,479) Total net debt applicable to limit 149,033,521 Legal debt margin $ 139,517,274

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Debt Limit $ 194,018,515 $ 205,372,618 $ 236,388,198 $ 252,282,738 $ 263,700,280 265,530,814 266,975,056 269,354,125 279,026,434 288,550,795

Total net debt applicable to limit 129,596,327 139,079,447 159,404,118 171,998,278 163,909,822 156,554,682 155,569,433 146,413,351 149,575,201 149,033,521

Legal debt margin $ 64,422,188 $ 66,293,171 $ 76,984,080 $ 80,284,460 $ 99,790,458 108,976,132 111,405,623 122,940,774 129,451,233 139,517,274

Total net debt applicable to the limit as a percentage of debt limit 66.80% 67.72% 67.43% 68.18% 62.16% 58.96% 58.27% 54.36% 53.61% 51.65%

(1) Texas Statutes do not prescribe a debt limit; however, by custom a practical economic debt limit of 5% of the assessed valuation is used.

279 City of Brownsville, Texas Ratios of Outstanding Debt by Type, Last Ten Fiscal Years

Governmental Activities Business-Type Activities

General Total Fiscal General Capital Obligation Notes Capital Primary Percentage of Per Year Obligation Bonds Notes Payable Leases Bonds Payable Leases Government Personal Income 1 Capita 1

2005 131,682,352 4,368,579 - - 529,792 - 136,580,723 7.31 815

2006 141,308,886 4,191,291 269,843 - - - 145,770,020 7.57 845

2007 154,508,138 4,004,052 212,938 9,605,000 - - 168,330,128 8.75 976

2008 175,804,712 3,806,926 215,616 - - - 179,827,254 9.32 1,041

2009 168,087,857 3,598,747 610,164 - - - 172,296,768 8.38 974

2010 160,101,416 3,379,118 269,990 - - - 163,750,524 7.91 936

2011 158,595,000 3,147,410 - - - - 161,742,410 7.02 907

2012 149,780,000 3,772,065 - - - - 153,552,065 6.61 853

2013 153,460,000 3,505,518 - - - - 156,965,518 6.37 863

2014 151,275,000 3,290,479 - - - - 154,565,479 6.00 850

1 Personal income and population data are listed on the Demographic Statistics table.

280

AIRPORT AND BUSINESS-INDUSTRIAL PARKS FUND

A fund used to account for the provision of airport facilities to commercial passenger and cargo aircraft, and private aircraft on behalf of the residents of the City and the Rio Grande Valley. Also, to account for the provisions of business and industrial park facilities (including the foreign trade zone) to various businesses for the behalf of the residents of the City and the Rio Grande Valley. This fund is classified as an enterprise fund. An enterprise fund is used to account for operations (a) that are financed and operated in a manner similar to private business enterprises-where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

281

City of Brownsville, Texas

Airport Fund Revenue & Expenses Fiscal Years 2011 ‐ 2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 REVENUES Airline/Other Aeronautical Revenue: Landing Fees $ 51,324 $ 55,262 $ 63,639 $ 132,468 $ 145,297 $ 95,859 $ (49,438) Fuel Flowage Fees 84,174 96,738 78,645 182,579 162,341 145,714 (16,627) FBO Revenue Contract or Sponsor Operated 76,640 167,969 161,047 142,091 160,744 140,964 (19,780) Cargo and Hangar Rentals 226,187 189,797 224,132 217,071 247,053 218,220 (28,833) Air Cargo Ramp 936 1,335 1,335 2,131 3,009 1,809 (1,200) Tidedowns ‐ ‐ 449 195 ‐ ‐ Terminal Use Fees 1,404 200 600 17,400 12,000 13,371 1,371 FIS Charges 174 34 175 1,346 1,052 845 (207) Exclusive Space Fees 53,915 83,506 128,237 117,662 117,634 117,662 28 Cargo Space Fee 3,450 3,764 7,640 ‐ ‐ ‐ ‐ Joint Use Space Fee 88,831 133,473 204,134 181,532 188,432 188,430 (2) Loading Bridge Fee 12,537 17,460 20,565 22,986 26,845 21,662 (5,183) Rates & Charges Updates ‐ ‐ ‐ ‐ ‐ ‐ ‐ Baggage Make‐Up Canopy 2,493 2,720 4,307 5,667 5,440 5,481 41 Total Airline/Other Aeronautical Revenue 602,064 752,258 894,905 1,023,128 1,069,847 950,017 (119,830)

Non‐Aeronautical: Rent/Land Rental 568,849 993,114 962,728 945,263 1,045,788 911,095 (134,693) Rental Cars 327,546 341,987 389,339 420,927 453,044 422,945 (30,099) Interest Income ‐ ‐ ‐ 2 ‐ ‐ ‐ Lease Utility Apportionment 10,554 8,216 9,009 6,584 7,896 6,651 (1,245) Metered Parking 11,488 15,288 14,066 16,148 17,943 16,450 (1,493) Terminal Advertising 39,307 32,979 28,035 28,723 32,248 31,882 (366) Parking Lot Fees 133,995 158,977 165,716 173,161 181,458 185,997 4,539 Miscellaneous 2,091 8,710 17,648 6,477 5,872 51,516 45,644 Total Non‐Aeronautical Revenue 1,093,830 1,559,271 1,586,541 1,597,285 1,744,249 1,626,536 (117,713)

282 City of Brownsville, Texas

Airport Fund Revenue & Expenses Fiscal Years 2011 ‐ 2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 Capital Contributions and Operating Transfers: Capital Contributions ‐ ‐ ‐ ‐ ‐ ‐ ‐ Transfers In 2,893,340 896,960 2,186,107 1,725,000 1,512,882 1,643,000 130,118 BEDC Reposition Radar Fac. ‐ ‐ ‐ 150,000 88,981 88,981 ‐ TxDot Contribution 20,250 ‐ 46,975 ‐ ‐ ‐ ‐ BCIC Contributions ‐ 20,750 50,000 ‐ ‐ ‐ ‐ Total Other Revenues or Receipts 2,913,590 917,710 2,283,082 1,875,000 1,601,863 1,731,981 130,118

Total Revenues and Transfers 4,609,484 3,229,239 4,764,528 4,495,413 4,415,959 4,308,534 (107,425)

EXPENSES Fire Operations 1,250,150 1,197,675 1,359,462 1,437,420 1,348,963 1,351,477 2,514 BPD Airport Security ‐ ‐ ‐ 97,218 122,981 120,847 (2,134) Airport Administration 793,681 752,259 856,708 823,688 858,149 874,926 16,777 Airport Maintenance 1,157,405 1,149,989 1,133,193 1,413,577 1,412,163 1,403,374 (8,789) Airport Operations 248,693 234,797 250,316 236,133 297,469 282,004 (15,465) Airport Security 111,429 119,002 136,935 172,005 158,624 159,125 501 Service & Contingency 526,596 253,678 228,531 232,522 385,824 115,981 (269,843)

Total Expenses 4,087,954 3,707,400 3,965,145 4,412,563 4,584,173 4,307,734 (276,439)

Revenues Over (Under) Expenses $ 521,530 $ (478,161) $ 799,383 $ 82,850 $ (168,214) $ 800 $ 169,014

Note: Expenses do not include depreciation.

283 CITY OF BROWNSVILLE, TEXAS

Airport Fund Revenues & Expenses For Fiscal Years 2015 & 2016

FY 2015 FY 2016 OVER AMENDED ADOPTED (UNDER) BUDGET BUDGET FY 2015 REVENUES Aeronautical $ 1,069,847 $ 950,017 $ (119,830) Non‐Aeronautical 1,738,377 1,575,020 (163,357) Miscellaneous 5,872 51,516 45,644 BEDC Contributions 88,981 88,981 ‐ Transfer From General Fund 1,512,882 1,643,000 130,118

Total Revenues 4,415,959 4,308,534 (107,425)

EXPENSES Fire Operations 1,348,963 1,351,477 2,514 BPD Airport Security 122,981 120,847 (2,134) Airport Administration 858,149 874,926 16,777 Airport Maintenance 1,412,163 1,403,374 (8,789) Airport Operations 297,469 282,004 (15,465) Airport Security 158,624 159,125 501 Gen. Services & Contingency 385,824 115,981 (269,843)

Total Expenses 4,584,173 4,307,734 (276,439)

Revenues Over (Under) $ (168,214) $ 800 $ 169,014 Expenses

Note: Expenses do not include depreciation.

284

AIRPORT

BUDGET UNIT(S):

321A Fire Operations

*540 Airport Administration

*541 Airport Maintenance

*544 Airport Operations

*545 Airport Security

*SESHA S. VORREY INTERIM AIRPORT DIRECTOR 700 AMELIA EARHART DRIVE BROWNSVILLE, TEXAS 78521 TELEPHONE: (956) 542‐4373 FAX: (956) 572‐4374 WEBSITE: FLYBROWNSVILLE.COM EMAIL: [email protected] 285 Department of Aviation

Mission: The mission of this department is the provision of Aviation Service for the movement of people and goods to and from the catchment area as well as the development and maintenance of two industrial parks.

Function: To provide administrative, maintenance, operation, planning and security service to carry out the airport mission.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from FY Part Time 2015 Fire Operations Fire Captain 1 1 ‐ ‐ Fire Lieutenant 2 2 ‐ ‐ Fire Truck Operator A 6 6 ‐ ‐ Firefighter A 3 3 ‐ ‐ Total 12 12 ‐ ‐

Airport Administration Airport Director 1 1 ‐ ‐ Business Development Manager 1 1 ‐ ‐ Accountant II 1 1 ‐ ‐ Adm. Specialist II 1 1 ‐ ‐ Airport Adm. Coordinator 1 1 ‐ Adm. Technician II 0 0 ‐ ‐ Total 5 5 ‐ ‐

Airport Maintenance Facility Maintenance Supervisor 1 1 ‐ ‐ Maintenance Worker I 5 5 ‐ ‐ Equipment Operator II 6 6 ‐ ‐ Electrician 2 2 ‐ ‐ Carpenter 1 1 ‐ ‐ Total 15 15 ‐ ‐

Airport Operations Chief Operations Officer 1 1 ‐ ‐ Airport Operations Officer 2 2 ‐ ‐ Airport Security Officer 0 0 ‐ ‐ Total 3 3 ‐ ‐

Airport Security Airport Operations Supervisor 1 1 ‐ ‐ Airport Security Guard 0 0 ‐ ‐ Parking Lot Cashier/Attendant 3 3 ‐ 1 Total 4 4 ‐ 1

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

286 Department Goals 1. The provision of Aviation Services that are in compliance with Part 139 Certification for BRO. 2. The growth and development of the Airport including land, revenues, and enplanements. 3. The growth and maintenance of the Airport and its industrial parks. 4. The provision of Aviation Services that operate properly and ensure security. 5. Achieve full self‐ sufficiency regarding costs vs. revenues 6. Building new Airport Facilities ( Air cargo building )

Objectives A. To maintain the airfield of 1,500 acres and all buildings and associated equipment to Part139 standards B. To maintain 32 buildings to code compliance and FAA standards. C. To do marketing and build relationships with Airlines to increase the number of passengers using the BRO airport. D. To implement rates and charges updates, lease more property, build two buildings for lease and improve collections to generate revenue. E. To mow, paint patch, seal the airports AOA runways, taxiways, grass, equipment, etc. to Part 139 standards. F. To mow, paint, patch, repair, rehab. The Airports Buildings and lands outside of the AOA. G. To maintain and operate the safety and reliability of the Airport Operations area to Part 139 standards. H. To maintain and improve the security of the Airport Operations area. I. To maintain the integrity, security, and development of the Airports two industrial parks.

Expenditures and Key Measures:

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 311S BPD Security 600 ‐ Personnel Services 97,218 120,626 122,981 120,847 Department Total: BPD Security 97,218 120,626 122,981 120,847 Department: 321 Fire Operations 600 ‐ Personnel Services 1,398,923 1,291,742 1,291,742 1,288,459 700 ‐ Materials and Supplies 10,275 18,530 18,530 18,530 740 ‐ Maintenance of Bldgs. and Structures 325 608 608 608 750 ‐ Maintenance of Equipment 17,884 22,430 22,430 22,430 760 ‐ Miscellaneous Services 10,013 15,653 15,653 21,450 Department Total: Fire Operations 1,437,420 1,348,963 1,348,963 1,351,477 Department: 540 Airport Administration 600 ‐ Personnel Services 323,465 344,944 350,778 362,555 700 ‐ Materials and Supplies 30,109 39,271 39,271 39,271 750 ‐ Maintenance of Equipment 8,865 24,200 24,200 24,200 760 ‐ Miscellaneous Services 427,278 409,900 409,900 414,900

287 Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted 780 ‐ Sundry Charges 33,971 34,000 34,000 34,000 Department Total: Airport Administration 823,688 852,315 858,149 874,926 Department: 541 Airport Maintenance 600 ‐ Personnel Services 488,058 549,847 558,392 543,258 700 ‐ Materials and Supplies 133,092 120,700 120,700 121,000 740 ‐ Maintenance of Bldgs. and Structures 126,022 245,125 237,144 245,300 750 ‐ Maintenance of Equipment 256,326 143,316 131,965 143,316 760 ‐ Miscellaneous Services 342,773 295,000 295,000 295,500 780 ‐ Sundry Charges 67,306 55,000 55,000 55,000 940 ‐ Equipment 05,000 and Over ‐ ‐ 13,962 ‐ Department Total: Airport Maintenance 1,413,577 1,408,988 1,412,163 1,403,374 Department: 544 Airport Operations 600 ‐ Personnel Services 175,213 176,736 179,389 180,094 700 ‐ Materials and Supplies 16,806 25,200 25,200 25,200 750 ‐ Maintenance of Equipment 727 23,500 23,500 23,500 760 ‐ Miscellaneous Services 32,149 40,910 40,910 41,210 780 ‐ Sundry Charges 11,238 12,000 12,000 12,000 940 ‐ Equipment 05,000 and Over ‐ ‐ 16,470 ‐ Department Total: Airport Operations 236,133 278,346 297,469 282,004 Department: 545 Airport Security 600 ‐ Personnel Services 171,818 156,129 158,624 159,125 760 ‐ Miscellaneous Services 188 ‐ ‐ ‐ Department Total: Airport Security 172,005 156,129 158,624 159,125

Key Measures Fy 2014 Actual Fy 2015 Adopted Fy 2015 Estimated Fy 2016 Proposed Objective Alignment Enplanements 95,000 102,000 102,000 103,000 C,D (% change) Landings and Takeoffs 38,000 39,000 40,000 45,000 C,G,H (% change) Revenue Generation 35% 30% 25% 23% C,D (% of costs to City)

Comments:

288

BRIDGE FUND

This fund is used to account for debt service expenditures associated with the retirement of revenue bonds being shared equally between Cameron County and the City of Brownsville for the construction of the Veteran’s International Bridge at Los Tomates.

289

CITY OF BROWNSVILLE, TEXAS

Bridge Fund Revenues, Expenses, & Net Position Summary For Fiscal Years 2011‐2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 REVENUES City's Share of Bridge's $ 1,528,935 $ 1,554,861 $ 1,288,520 $ 1,825,714 $ 1,645,044 $ 1,750,000 $ 104,956 Net Income Interest Earned 466 1,344 1,028 996.05 900.00 ‐ (900) Total Revenues 1,529,401 1,556,205 1,289,548 1,826,710 1,645,944 1,750,000 104,056

EXPENSES City's Share of Bridge's Net Loss ‐ ‐ ‐ ‐ ‐ ‐ ‐ Total Expenses ‐ ‐ ‐ ‐ ‐ ‐ ‐

Income (Loss) Before Operating Transfers 1,529,401 1,556,205 1,289,548 1,826,710 1,645,944 1,750,000 104,056

Operating Transfer From/ (To) General Fund (1,249,768) (1,600,000) (1,289,000) (1,400,000) (2,045,000) (2,000,000) 45,000

Net Income (Loss) 279,633 (43,795) 548 426,710.1 (399,056.0) (250,000) 149,056

Net Position, October 1 353,536 633,169 589,374 589,922 1,016,632 617,576 (399,056)

Net Position, September 30 $ 633,169 $ 589,374 $ 589,922 $ 1,016,632 $ 617,576 $ 367,576 $ (250,000)

290 CITY OF BROWNSVILLE, TEXAS

Bridge Fund Revenues, Expenses, and Change in Net Position For Fiscal Years 2015 and 2016

FY 2015 FY 2016 AMENDED ADOPTED OVER (UNDER) BUDGET BUDGET FY 2015 REVENUES City's Share of Bridge's Net Income$ 1,645,044 $ 1,750,000 104,956$ Interest Earned 900 ‐ (900) Total Revenues 1,645,944 1,750,000 104,056

EXPENSES City's Share of Bridge's Net Loss ‐ ‐ ‐ Total Expenses ‐ ‐ ‐

Income (Loss) Before Operating Transfers 1,645,944 1,750,000 104,056

Operating Transfer From/ (To) General Fund (2,045,000) (2,000,000) 45,000

Net Income (Loss) (399,056.00) (250,000)

Net Position, October 1 1,016,632 617,576

Net Position, September 30 $ 617,576 $ 367,576

291

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292

MOTOR VEHICLE PARKING SYSTEM FUND

A fund used to account for the provision of certain public parking facilities to the residents of the City and surrounding areas. This fund is classified as an enterprise fund. An enterprise fund is used to account for operations (a) that are financed and operated in a manner similar to private business enterprises-where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination or revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, other purposes.

293

CITY OF BROWNSVILLE, TEXAS

Motor Vehicle Parking System Fund Revenues, Expenses, & Net Position Summary For Fiscal Years 2011‐2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 REVENUES Overparking Fines $ 162,304 $ 170,359 $ 130,921 $ 153,014 $ 140,000 $ 200,000 $ 60,000 Parking Meters 298,206 302,406 286,117 340,023 460,000 420,000 (40,000) Parking Meters, Airport 1,308 1,721 1,699 1,023 1,500 ‐ (1,500) Parking Administration Fee 121 1,261 25 ‐ 100 ‐ (100) Boot Mailing Penalties 2,974 4,017 1,167 235 1,100 ‐ (1,100) Boot Fees 535 425 25 ‐ ‐ ‐ ‐ Miscellaneous 182 143 325 283 100 100 ‐ Parking Lot Rental 21,200 10,740 11,303 11,825 12,000 12,000 ‐ Online Convienience Fee ‐ ‐ ‐ 1,407 1,000 3,300 2,300 Interest Earned 905 1,262 736 261 700 550 (150)

Total Revenues 487,735 492,334 432,318 508,070 616,500 635,950 19,450

EXPENSES Personnel Costs 368,224 383,900 353,380 385,366 390,705 395,619 4,914 COLA ‐ ‐ ‐ ‐ ‐ ‐ ‐ Materials & Supplies 30,326 39,460 22,950 26,123 48,695 35,785 (12,910) Maintenance of Buildings 3,627 1,655 1,399 460 4,700 4,700 ‐ Maintenance of Equipment 73,126 33,459 23,373 21,906 58,448 65,550 7,102 Miscellaneous Services 13,198 7,949 3,167 8,436 13,140 12,700 (440) Indirect Cost 24,425 23,268 20,205 22,105 20,500 20,500 ‐ Gain (Loss) on Fixed Asset Sale 1,754 ‐ ‐ ‐ ‐ ‐ ‐ OPEB Annual Contribution 23,011 22,176 26,437 27,992 ‐ ‐ ‐ Disposition Write Off ‐ ‐ ‐ 25,729 ‐ ‐ ‐ Depreciation Expense 21,325 19,506 17,116 17,324 ‐ ‐ ‐

Total Expenses 559,016 531,373 468,027 535,441 536,188 534,854 (1,334)

294 CITY OF BROWNSVILLE, TEXAS

Motor Vehicle Parking System Fund Revenues, Expenses, & Net Position Summary For Fiscal Years 2011‐2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015

Income (Loss) Before Operating Transfers (71,281) (39,039) (35,709) (27,371) 80,312 101,096 20,784

Operating Transfer (To) From Asset Transfers (126,668) ‐ ‐ ‐ ‐ ‐ ‐ Other Funds 8,802 ‐ ‐ ‐ ‐ ‐ ‐

Net Income (Loss) (189,147) (39,039) (35,709) (27,371) 80,312 101,096 20,784

Net Position, October 1 1,051,457 862,310 823,271 787,562 760,192 840,504 80,312

Net Position, September 30 $ 862,310 $ 823,271 $ 787,562 $ 760,192 $ 840,504 $ 941,600 $ 101,096

295 CITY OF BROWNSVILLE, TEXAS

Motor Vehicle Parking System Fund Revenues & Expenses For Fiscal Years 2015 and 2016

FY 2015 FY 2016 AMENDED ADOPTED OVER (UNDER) BUDGET BUDGET FY 2015 REVENUES Overparking Fines $ 140,000 $ 200,000 $ 60,000 Parking Meters 460,000 420,000 (40,000) Parking Meters Airport 1,500 ‐ (1,500) Parking Administration Fee 100 ‐ (100) Boot Mailing Penalties 1,100 ‐ (1,100) Boot Fees ‐ ‐ ‐ Parking Lot Rental 12,000 12,000 ‐ Miscellaneous 100 100 ‐ Online Convienience Fee 1,000 3,300 2,300 Interest Earned 700 550 (150)

Total Revenues 616,500 635,950 19,450

EXPENDITURES Personnel Costs 390,705 395,619 4,914 Materials & Supplies 48,695 35,785 (12,910) Maintenance of Buildings 4,700 4,700 ‐ Maintenance of Equipment 58,448 65,550 7,102 Miscellaneous Services 13,140 12,700 (440) Indirect Cost 20,500 20,500 ‐

Total Expenses 536,188 534,854 (1,334)

Revenues Over (Under) Expenses $ 80,312 $ 101,096 $ 20,784

296

MOTOR VEHICLE PARKING SYSTEM

BUDGET UNIT(S):

311P BPD Parking Enforcement

*524 Parking Operations

*ROBERT ESPARZA TRAFFIC DIRECTOR 404 E. WASHINGTON ST. BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 546‐1768 FAX: (956) 550‐8136 WEBSITE: TRAFFIC.COB.US EMAIL: [email protected] 297 Motor Vehicle Parking System

Mission: Promote and enhance public safety by ensuring that all traffic signals, signs, and pavement markings in the city are operable and safe.

Function: To enforce parking time limits and parking regulations for the downtown area, maintain parking meters and issue parking permits.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 BPD Parking Operations Parking Enforcement Officer I 5 5 ‐ ‐ Total 5 5 ‐ ‐

Parking Operations Traffic Director 1 1 ‐ ‐ Parking Supervisor 1 1 ‐ ‐ Parking Enforcement Officer I 0 0 ‐ ‐ Maintenance Worker I 1 1 ‐ ‐ Lead Parking Meter Technician 1 1 ‐ ‐ Total 4 4 ‐ ‐

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To perform routine maintenance on the parking meters and keep them operational.

Objectives A. Increase meter revenues.

Expenditures and Key Measures

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 311P BPD Parking Enforcement 600 ‐ Personnel Services 165,360 161,881 164,402 165,327 700 ‐ Materials and Supplies 2,822 7,000 7,000 7,000 750 ‐ Maintenance of Equipment 2,358 ‐ ‐ ‐ 760 ‐ Miscellaneous Services 4,085 4,500 4,940 4,500 780 ‐ Sundry Charges 8,731 8,500 8,500 8,500 Department Total: BPD Parking Enforcement 183,356 181,881 184,842 185,327

298

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Adopted Department: 524 Parking Operations 600 ‐ Personnel Services 220,006 222,853 226,303 230,292 700 ‐ Materials and Supplies 23,301 28,785 29,695 28,785 740 ‐ Maintenance of Bldgs. and Structures 460 4,700 4,700 4,700 750 ‐ Maintenance of Equipment 19,548 65,550 58,448 65,550 760 ‐ Miscellaneous Services 4,351 8,200 8,200 8,200 780 ‐ Sundry Charges 13,374 12,000 12,000 12,000 940 ‐ Equipment 05,000 and Over ‐ ‐ 12,000 ‐ Department Total: Parking Operations 281,040 342,088 351,346 349,527

Key Measures FY2014 Actual FY2015 Adopted FY2015 Estimated FY 2016 Proposed Objective Alignment 85% of parking meters working and 80% 90% 90% 90% A are operational

Comments:

299

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300

PUBLIC TRANSIT FUND

A fund used to account for the public mass transportation services (Bus services) to the residents of the City and surrounding areas. This fund is classified as an enterprise. An enterprise fund is used to account for operations (a) that are financed and operated in a manner similar to private business enterprises-where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

301

CITY OF BROWNSVILLE

Public Transit Fund Operating Assistance Revenues & Expenses For Fiscal Years 2008 ‐ 2016

Actual Actual Actual Actual Actual Actual Actual Budget Adopted FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Operating Revenues General Fares $ 1,003,373 $ 904,119 $ 799,924 $ 882,734 $ 957,387 $ 985,064 $ 932,103 $ 985,000 930,000 Elderly/Handicapped Tickets 71,840 67,850 64,445 71,335 69,880 55,688 43,513 45,000 40,000 Reduced General Fare Ticket 12,608 11,237 3,120 ------Student Fare Tickets 20,464 24,129 29,133 32,373 32,825 35,748 33,732 35,000 29,000 Paratransit Tickets 12,750 10,943 9,420 8,220 6,491 5,444 5,255 5,000 5,000 Paratransit Fares 37,875 27,770 36,541 39,248 28,147 24,022 24,726 23,000 24,000 Weekly Pass 5,532 4,296 8,436 10,236 12,444 13,716 7,733 7,000 6,100 UTB Student Semester Passe 3,860 4,020 400 - - 18 - - - Special Day Passes 3,655 4,600 1,928 4,615 203 - 8,000 - 2,000 Summer Youth Pass 980 420 ------Monthly Pass 5,040 4,440 840 ------Trolley 335 ------

Total Operating Revenues 1,178,312 1,063,824 954,187 1,048,761 1,107,377 1,119,700 1,055,062 1,100,000 1,036,100

Operating Expenses Finance 63,889 65,426 68,688 74,180 63,340 57,620 62,369 69,499 71,417 BPD Security 9,063 50,603 12,950 General Administration 595,576 500,809 540,103 534,031 564,496 642,837 760,535 688,974 830,281 Fixed Route Operations 3,216,975 2,706,073 2,528,546 2,606,636 2,436,149 2,360,960 2,937,094 2,991,660 3,477,049 Facilities Maintenance 484,304 442,357 320,937 300,979 524,748 558,571 707,497 734,522 671,076 Paratransit Services 370,336 244,252 321,429 285,396 187,333 534,531 613,235 645,092 633,032 Fleet Maintenance - - 194,981 196,354 172,349 131,633 146,642 164,194 157,898 Service & Contingency - 258,560 191,301 ------

Total Operating Expenses 4,731,080 4,217,477 4,165,985 3,997,576 3,948,416 4,286,152 5,236,434 5,344,544 5,853,703

Net Loss (3,552,768) (3,153,653) (3,211,798) (2,948,815) (2,841,039) (3,166,452) (4,181,372) (4,244,544) (4,817,603) FTA's Share (E (1,776,384) (F) (1,458,956) (G) (1,513,595) (H) (1,474,408) (I) (1,420,519) (J) (1,583,226) (K) (2,090,686) (L) (812,036) (1,200,000)

302 CITY OF BROWNSVILLE

Public Transit Fund Operating Assistance Revenues & Expenses For Fiscal Years 2008 ‐ 2016

Actual Actual Actual Actual Actual Actual Actual Budget Adopted FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 Local Share: Advertising Revenue 83,664 105,958 103,707 104,140 113,317 95,845 106,150 76,530 100,000 Charter Service Revenue ------Elderly/Handicapped ID Fees 330 235 200 225 4,160 7,370 1,275 1,500 1,000 In-Kind Utilities 67,421 64,235 60,907 53,404 123,401 165,718 191,741 166,000 200,000 Rental Revenue 1,560 1,755 810 72,000 - - - - Cam. Co. Contribution - Cam - 23,931 21,421 58,652 40,969 44,693 44,693 44,000 44,000 Cameron Works - BUS Grant 83,120 46,424 - 30,348 7,817 - - - - Keppel-AMFELS Route A Co 4,950 ------BHA Trolley 192 ------Interest Earned 11,166 1,647 295 176 191 1 11 - 500 Auction Sales - 2,682 8,280 8,075 - 3,201 - - Miscellaneous Revenue 6,500 11,512 10,717 6,738 58 45 163 160 - Other Misc. Revenue 5,176 11,434 13,372 18,173 20,383 15,000 BMT Rent/Fee Revenue 23,168 32,695 28,580 29,563 30,390 Transit Operator Lease Reve - - - - 309,291 297,640 292,440 306,840 297,240 Restaurant/Retail Lease Reve - - - - 36,234 89,684 95,918 97,518 121,518 Common Area Maintenance - - - - 3,003 8,875 9,416 9,456 11,496 Concessions Lease Revenue 5,045 4,378 1,369 709 - Utilities Revenue 4,897 25,055 22,876 25,055 43,480 Parking Fee - 100,650 Parking Contr. Fee - 24,000 Parking Retail Lease - 158,000 Parking CAM - 9,000 Parking Citations - 5,000 State Operating Asst. Grant U 544,575 535,546 569,719 520,947 517,303 573,511 587,793 581,898 523,708 General Fund Add'l. Local Ma ------General Fund Cash Transfer 972,906 665,031 737,540 614,527 232,000 238,849 690,088 1,134,134 1,932,621

Total Local Share $ 1,776,384 $ 1,458,956 $ 1,513,595 $ 1,474,408 $ 1,432,286 $ 1,597,732 $ 2,093,887 $ 2,493,746 3,617,603

Other Grant Operating Asstnce:

State Operating Asstnce NF, 247,247 500,048 408,339 414,444 640,271 671,587 549,007 - - FTA Op Asstnce as Cap (Fue - - - - 329,405 325,734 - - - FTA Op Asstnce as Cap ADA 306,463 410,528 326,628 326,629 376,248 - - - - Total Operating Grant Asstnc 553,710 910,576 734,967 741,073 1,345,924 997,321 549,007 - -

Actual Operating Expenses 5,284,790 5,128,053 4,900,952 4,738,649 5,294,340 5,283,473 5,785,441 5,344,544 5,853,703

303

PUBLIC TRANSIT

BUDGET UNIT(S):

211 Finance

560 General Administration

562 Fixed Route Operations

563 Maintenance

564 Paratransit Services

567 Planning Grant

571 Fleet Maintenance

NORMA ZAMORA BROWNSVILLE METRO DIRECTOR 755 INTERNATIONAL BLVD BROWNSVILLE, TEXAS 78520 TELEPHONE: (956) 541‐4881 FAX: (956) 574‐6675 WEBSITE: BMETRO.COB.US EMAIL: [email protected] 304 Brownsville Metro

Mission: To provide safe, efficient and reliable public transportation with courtesy, concern and professionalism.

Function: To provide fixed route service and para‐transit curb to curb service within the City of Brownsville’s service area.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Finance Accountant II 1 1 ‐ ‐ Total 1 1 ‐ ‐

General Administration Grant & Public Outreach Manager 1 1 ‐ ‐ BMetro Fleet Contract Manager 1 1 ‐ ‐ Administrative Specialist I 0 0 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Fiscal Technician II 1 1 ‐ ‐ Fiscal Technician III 1 1 ‐ ‐ Parking Enforcement Officer I 0 0 ‐ ‐ Parking & Operations Technician 1 1 ‐ ‐ Total 6 6 ‐ ‐

Fixed Route Operations BMetro Fleet Contract Manager 0 0 ‐ ‐ Lead Spvr/Safety & Training 1 1 ‐ ‐ Lead Supervisor 1 1 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Communication Specialist III 1 1 ‐ ‐ Customer Service Technician I 0 0 ‐ ‐ Customer Serv. Representative II 1 1 ‐ ‐ Customer Serv. Representative 0 0 ‐ 1 Transit Operator 35 35 ‐ 4 Total 40 40 ‐ 5

BMetro Building Maintenance Maintenance Coordinator 1 1 ‐ ‐ Maintenance Supervisor 0 0 ‐ ‐ Maintenance Worker I 13 9 (4) ‐ Maintenance Worker II 1 1 ‐ ‐ Maintenance Worker II Crew Leader 2 2 ‐ ‐ BUS Equipment Operator II 1 1 ‐ ‐ Total 18 14 (4) ‐

305

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 Paratransit Services Communication Specialist II 1 1 ‐ 1 Communication Specialist III 1 1 ‐ ‐ Transit Operator 8 8 ‐ 4 Total 10 10 ‐ 5

Planning‐Section 8 Transit Operation Planner 1 1 ‐ ‐ 1 1 ‐ ‐

Fleet Maintenance Maintenance Supervisor 1 1 ‐ ‐ Maintenance Worker I 0 0 ‐ 3 Maintenance Worker II 1 1 ‐ ‐ Equipment Operator II 1 1 ‐ ‐ Total 3 3 ‐ 3

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To provide safe, reliable and courteous service that meets the need of the City of Brownsville.

Objectives A. To ensure performance is equal or better than average of systems of the same size nationally.

Expenditures and Key Measures

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 211 Finance 600 ‐ Personnel Services 63,115 69,484 70,750 71,117 700 ‐ Materials and Supplies 127 ‐ ‐ 300 760 ‐ Miscellaneous Services (873) ‐ ‐ ‐ Department Total: Finance 62,369 69,484 70,750 71,417 Department: 311S BPD Security 600 ‐ Personnel Services 9,063 46,451 47,504 12,950 Department Total: BPD Security 9,063 46,451 47,504 12,950

306 Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 560 General Administration 600 ‐ Personnel Services 161,485 216,931 220,358 263,081 700 ‐ Materials and Supplies 13,381 19,800 20,472 18,100 740 ‐ Maintenance of Bldgs. and Structures 185 ‐ ‐ ‐ 750 ‐ Maintenance of Equipment 2,371 3,000 3,000 3,000 760 ‐ Miscellaneous Services 466,538 435,064 428,535 526,100 780 ‐ Sundry Charges 19,411 14,000 14,000 20,000 Department Total: General Administration 663,371 688,795 686,365 830,281 Department: 562 Fixed Route Operations 600 ‐ Personnel Services 1,783,045 1,891,067 1,917,474 1,837,299 700 ‐ Materials and Supplies 730,285 764,150 725,433 872,250 740 ‐ Maintenance of Bldgs. and Structures ‐ ‐ 546 ‐ 750 ‐ Maintenance of Equipment 5,398 5,400 5,400 438,000 760 ‐ Miscellaneous Services 189,804 131,193 142,324 190,500 780 ‐ Sundry Charges 139,740 100,000 100,000 139,000 800 ‐ General Services and Contingencies 5,643 ‐ ‐ ‐ 876 ‐ Contingency 83,179 ‐ ‐ ‐ Department Total: Fixed Route Operations 2,937,094 2,891,810 2,891,177 3,477,049 Department: 563 BMetro Building Maintenance 600 ‐ Personnel Services 457,771 569,600 578,348 477,176 700 ‐ Materials and Supplies 74,774 69,150 81,427 80,700 740 ‐ Maintenance of Bldgs. and Structures 28,819 25,000 48,529 42,000 750 ‐ Maintenance of Equipment 80,505 41,000 32,750 33,000 760 ‐ Miscellaneous Services 22,307 7,221 12,562 8,200 780 ‐ Sundry Charges 33,151 20,000 20,000 30,000 Department Total: BMetro Building Maintenance 697,329 731,971 773,616 671,076 Department: 564 Paratransit Services 600 ‐ Personnel Services 438,622 517,798 525,679 489,532 700 ‐ Materials and Supplies 124,523 90,500 90,500 97,000 750 ‐ Maintenance of Equipment 20,024 19,000 19,000 20,000 760 ‐ Miscellaneous Services 897 500 500 1,500 780 ‐ Sundry Charges 29,168 15,000 15,000 25,000 Department Total: Paratransit Services 613,235 642,798 650,679 633,032

307 Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 567 Planning‐Section 8 600 ‐ Personnel Services 50,764 59,119 60,128 51,393 760 ‐ Miscellaneous Services 23 ‐ ‐ ‐ 780 ‐ Sundry Charges 2,538 2,500 2,500 2,500 Department Total: Planning‐Section 8 53,326 61,619 62,628 53,893 Department: 571 Fleet Maintenance 600 ‐ Personnel Services 132,632 149,730 152,342 142,648 700 ‐ Materials and Supplies 6,212 6,250 6,250 7,700 760 ‐ Miscellaneous Services 828 800 800 550 780 ‐ Sundry Charges 6,970 7,000 7,000 7,000 Department Total: Fleet Maintenance 146,642 163,780 166,392 157,898

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Adopted Objective Fixed Route Alignment % change of 1,632,432 3% ‐15.19% 1,310,959 ‐5% A passengers % change of total 782,318.8 3% 3.75% 692,315.61 ‐14.7% A miles % change of Total 70,060.23 3% 3.26% 59,555.19 ‐17.67% A Hours % change of Revenue 66,136.27 3% 3.85% 57,960.13 ‐15.6% A Hours % change of 27,834 3% 11.4% 31,007 A passengers % change of total 158,940 3% 26.35% 200,828 A miles % change of Total 13,095.65 3% 12.8% 14,778.15 A Hours % change of Revenue 11629.73 3% 12.67% 13,103.83 A Hours

Challenges: The main challenge Brownsville Metro faces is the uncertainty our maintenance issues bring forth to our daily operations and the impact that occurs on our service.

308

BROWNSVILLE GOLF CENTER FUND

A fund used to account for the operations of municipal golf course. This fund is classified as an enterprise fund. An enterprise fund is used to account for operations (a) that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

309

CITY OF BROWNSVILLE, TEXAS

Brownsville Golf Center Fund Revenues, Expenses, and Change in Net Position For Fiscal Years 2008 ‐ 2016

FY 2015 FY 2016 OVER FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 REVENUES Electric Cart Rentals $ 120,743 $ 131,151 $ 122,654 $ 130,440 $ 159,771 $ 166,845 $ 134,441 $ 140,000 $ 140,000 $ ‐ Green Fees 209,457 214,793 222,365 260,706 264,462 236,800 183,987 240,000 240,000 ‐ Cart Storage 2,250 6,914 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Trail Fees 2,050 975 738 2,266 618 1,694 975 1,400 1,400 ‐ Food Sales 12,423 12,228 10,558 13,148 11,025 11,899 9,911 12,000 12,000 ‐ Beverage Sales 56,896 54,373 53,833 69,101 63,739 54,304 44,824 55,000 55,000 ‐ Pro Shop Sales 44,938 23,648 27,579 22,575 12,389 9,472 6,912 9,500 9,500 ‐ Yearly Cart Storage Fee 4,900 ‐ 7,464 9,042 6,337 8,179 7,281 8,000 8,000 ‐ Golf Club Rentals 2,077 1,525 1,570 2,018 2,297 2,148 1,330 2,000 2,000 ‐ Annual Pre‐Payment Fee 18,180 21,312 22,613 22,348 16,379 24,888 21,695 23,000 23,000 ‐ Six Month Pre‐Payment Fee 23,190 30,875 43,194 37,822 2,133 450 ‐ ‐ ‐ ‐ Skyway Towers Rental ‐ ‐ ‐ ‐ ‐ ‐ 13,000 12,000 12,000 ‐ Interest Revenue 8,611 2,270 630 507 1,170 1,074 497 800 900 100 Cash/Over (Short) (424) ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ On‐Line Auction 15,677 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ Miscellaneous Revenues 153 249 523 619 17,687 280 665 ‐ 600 600 Total Revenues 521,120 500,311 513,721 570,592 558,007 518,033 425,518 503,700 504,400 700

EXPENSES Cost of Goods Sold (COGS)Food 13,219 13,139 12,277 12,506 9,233 10,310 9,230 16,706 16,000 (706) COGS ‐ Non‐alcoholic Beverages 17,293 15,645 12,657 11,873 13,630 12,376 9,344 19,223 16,000 (3,223) COGS ‐ Alcoholic Beverages 17,165 16,981 18,308 17,668 18,819 15,355 10,771 30,596 20,000 (10,596) COGS ‐ Proshop 43,412 17,353 25,979 18,434 9,440 6,543 10,101 20,000 20,000 ‐ Proshop Inventory Losses ‐ 742 7,424 3,799 (1,870) 2,092 ‐ ‐ ‐ ‐ Personnel Costs 424,169 438,488 460,342 442,823 362,774 369,427 353,590 393,047 383,810 (9,237) Materials & Supplies 131,937 137,345 101,661 123,541 102,845 101,344 77,617 185,663 140,335 (45,328) Maintenance of Bldg. Or Grounds 14,321 39,669 21,967 16,799 9,239 16,987 4,636 35,315 38,050 2,735 Maintenance of Equip. 43,470 50,009 59,144 49,137 47,523 53,865 64,504 62,750 65,300 2,550 Communications 7,685 8,116 8,886 14,081 8,771 5,648 2,011 2,700 5,000 2,300 Rental of Equipment 320 7,677 6,041 6,785 4,854 4,110 12,081 5,000 5,000 ‐ Insurance 6,337 5,324 3,224 8,435 7,920 5,447 8,500 ‐ ‐ ‐ Professional Service 3,009 9,120 6,112 4,286 2,683 4,597 598 8,350 12,850 4,500 Advertising 5,497 2,947 1,505 5,526 ‐ 3,284 1,974 3,500 3,500 ‐

310 CITY OF BROWNSVILLE, TEXAS

Brownsville Golf Center Fund Revenues, Expenses, and Change in Net Position For Fiscal Years 2008 ‐ 2016

FY 2015 FY 2016 OVER FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 Travel ‐ 45 165 1,582 1,898 ‐ ‐ 1,000 1,000 ‐ Auto Expense Reimbursement ‐ 415 975 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Training 804 1,983 853 245 758 941 711 1,900 1,900 ‐ Dues & Membership 695 825 620 640 640 535 315 700 700 ‐ Utilities 39,407 33,270 26,714 30,600 29,706 29,775 31,179 35,000 35,000 ‐ Security Services 76,654 52,849 57,089 20,135 4,606 188 ‐ ‐ ‐ ‐ Other Expenses 818 47 ‐ 838 1,620 5,750 8,089 6,200 ‐ (6,200) Credit Card Fees ‐ ‐ ‐ ‐ 9,250 8,401 7,247 10,000 10,000 ‐ Pest Control ‐ ‐ ‐ ‐ 360 240 3,936 ‐ ‐ ‐ Indirect Cost 41,525 41,880 42,250 39,272 32,088 32,633 30,821 37,000 37,000 ‐ Unemployment Insurance ‐ 241 1,674 ‐ ‐ ‐ 95 ‐ ‐ ‐ OPEB Annual Required Cont. ‐ ‐ 27,076 25,568 22,176 23,500 21,772 ‐ ‐ ‐ Unfunded Pension Contrib. ‐ ‐ 715 ‐ ‐ ‐ ‐ ‐ ‐ ‐ Contingencies ‐ 35,395 ‐ ‐ ‐ ‐ ‐ ‐ 325,000 325,000 Depreciation Expense 280,348 271,136 269,283 270,019 273,809 272,734 ‐ ‐ ‐ ‐

Total Expenses 1,168,086 1,200,640 1,172,942 1,124,593 972,772 986,082 669,121 874,650 1,136,445 261,795

Change in Net Position Before Operating Transfers (646,966) (700,329) (659,221) (554,000) (414,765) (468,049) (243,603) (370,950) (632,045) (261,095)

Operating Transfers (to) from Other Funds: General Fund 450,000 410,000 421,829 493,013 307,538 276,567 314,000 311,795 308,000 (3,795) Total Oper. Transfers 450,000 410,000 421,829 493,013 307,538 276,567 314,000 311,795 308,000 (3,795)

Change in Net Positions $ (196,966) $ (290,329) $ (237,392) $ (60,987) $ (107,227) $ (191,482) $ 70,397 $ (59,155) $ (324,045) $ (264,890)

311 CITY OF BROWNSVILLE, TEXAS

Brownsville Golf Center Fund Revenues & Expenses For Fiscal Years 2011‐2016

FY 2015 FY 2016 OVER FY 2011 FY 2012 FY 2013 FY 2014 AMENDED ADOPTED (UNDER) ACTUAL ACTUAL ACTUAL ACTUAL BUDGET BUDGET FY 2015 REVENUES Electric Cart Rentals $ 130,440 $ 159,771 $ 166,845 $ 134,441 $ 140,000 $ 140,000 $ ‐ Green Fees 260,706 264,462 236,800 183,987 240,000 240,000 ‐ Trail Fees 2,266 618 1,694 975 1,400 1,400 ‐ Food Sales 13,148 11,025 11,899 9,911 12,000 12,000 ‐ Beverage Sales 69,101 63,739 54,304 44,824 55,000 55,000 ‐ Proshop Sales 22,575 12,389 9,472 6,912 9,500 9,500 ‐ Yearly Cart Storage Fees 9,042 6,337 8,179 7,281 8,000 8,000 ‐ Golf Clubs Rental 2,018 2,297 2,148 1,330 2,000 2,000 ‐ Annual Pre‐Payment Fee 22,348 16,379 24,888 21,695 23,000 23,000 ‐ Six‐Month Pre‐Payment Fee 37,822 2,133 450 ‐ ‐ ‐ ‐ Skyway Towers Rental ‐ ‐ ‐ 13,000 12,000 12,000 ‐ Interest Earned 507 1,170 1,074 497 800 900 100 Miscellaneous 619 17,687 280 665 ‐ 600 600 Transfer From General Fund 493,013 307,538 276,567 314,000 311,795 308,000 (3,795)

Total Revenues 1,063,605 865,545 794,600 739,517 815,495 812,400 (3,095)

EXPENSES BGC Administration 223,577 184,627 179,555 188,756 195,693 184,368 (11,325) BGC Golf 445,624 345,372 364,832 336,758 479,721 448,280 (31,441) BGC Food & Beverage 2,102 2,610 1,987 1,467 5,560 5,560 ‐ BGC Pro Shop 93,423 94,927 96,800 80,922 107,151 101,237 (5,914) BGC Cost of Goods Sold 64,280 49,252 46,675 39,446 86,525 72,000 (14,525) General Services & Contingency 25,568 22,176 23,500 21,772 ‐ 325,000 325,000

Total Expenses 854,574 698,964 713,349 669,121 874,650 1,136,445 261,795

Revenues Over (Under) Expenses $ 209,031 $ 166,581 $ 81,251 $ 70,396 $ (59,155) $ (324,045) $ (264,890)

Note: Expenses do not include depreciation.

312 CITY OF BROWNSVILLE, TEXAS

Brownsville Golf Center Fund Revenues & Expenses Fiscal Years 2015 and 2016

FY 2015 FY 2016 OVER AMENDED ADOPTED (UNDER) BUDGET BUDGET FY 2015 REVENUES Electric Cart Rentals $ 140,000 $ 140,000 $ ‐ Green Fees 240,000 240,000 ‐ Trail Fees 1,400 1,400 ‐ Food Sales 12,000 12,000 ‐ Beverage Sales 55,000 55,000 ‐ Proshop Sales 9,500 9,500 ‐ Yearly Cart Storage Fees 8,000 8,000 ‐ Golf Clubs Rental 2,000 2,000 ‐ Annual Pre‐Payment Fee 23,000 23,000 ‐ Six‐Month Pre‐Payment Fee ‐ ‐ ‐ Skyway Towers Rental 12,000 12,000 ‐ Interest Earned 800 900 100 Miscellaneous ‐ 600 600 Transfer From General Fund 311,795 308,000 (3,795)

Total Revenues 815,495 812,400 (3,095)

EXPENSES BGC Administration 195,693 184,368 (11,325) BGC Golf 479,721 448,280 (31,441) BGC Food & Beverage 5,560 5,560 ‐ BGC Pro Shop 107,151 101,237 (5,914) BGC Cost of Goods Sold 86,525 72,000 (14,525) Depreciation Expense ‐ ‐ ‐ General Services & Contingency ‐ 325,000 325,000

Total Expenses 874,650 1,136,445 261,795

Revenues Over (Under) Expenses $ (59,155) $ (324,045) $ (264,890)

Note: Expenses do not include depreciation.

313

BROWNSVILLE GOLF CENTER

BUDGET UNIT(S):

505 BGC Administration

506 BGC Golf Operations

507 BGC Food & Beverage

508 BGC Pro Shop

NICOLE DAMARIS MCGLONE PARKS & RECREATION DIRECTOR 1800 W. SAN MARCELO BLVD BROWNSVILLE, TEXAS 78526 TELEPHONE: (956) 541‐2582 FAX: (956) 541‐1906 WEBSITE: GOLFCENTER.COB.US EMAIL: [email protected] 314 Parks ‐ Golf Center

Mission: To provide our patrons with the best customer service, rates, and course playability in the City of Brownsville.

Function: To be open for business 362 days of the year, providing excellent customer service and maintaining an excellent course playing conditions at the Brownsville Golf Center’s 18 hole golf course.

Position Listings

Position Title FY 2015 Amended FY 2016 Adopted Full Time Increase FY2016 Adopted Full Time Full Time (Decrease) from Part Time FY 2015 BGC Administration Golf Course Coordinator 1 1 ‐ ‐ Administrative Specialist II 1 1 ‐ ‐ Total 2 2 ‐ ‐

BGC Golf Operations Golf Course Technician 1 1 ‐ ‐ Maintenance Worker I 4 4 ‐ ‐ Total 5 5 ‐ ‐

BGC Pro Shop Golf Center Supervisor 1 1 ‐ ‐ Golf‐Pro Shop Attendant 1 1 ‐ 1 Golf Cart Attendant 0 0 ‐ 1 Total 2 2 ‐ 2

City’s Strategic Goals

Economic Infrastructure Social Civic Environment

Department Goals 1. To ensure we provide our customers with excellent customer service, products and course playability. 2. To continue to provide specials to increase rounds played.

Objectives A. To keep the golf course well maintained to promote repeat customer rounds played. B. To continue to purchase & sell food & beverage items which are in consumer demand, and purchase new items that are trending in the food service industry to increase snack bar sales. C. To keep purchasing fast moving golf accessories and to purchase new low cost items which are trending in the golf industry in order to increase sales revenues in the pro shop.

315 Expenditures and Key Measures

Expenditures By Category FY2014 Actual FY2015 Adopted FY2015 Amended FY 2016 Adopted Department: 505 BGC‐Administration 600 ‐ Personnel Services 96,109 98,360 99,893 96,518 700 ‐ Materials and Supplies 12,093 17,300 22,800 16,850 740 ‐ Maintenance of Bldgs. and Structures 352 ‐ ‐ ‐ 750 ‐ Maintenance of Equipment 14,332 4,700 2,700 4,700 760 ‐ Miscellaneous Services 56,861 55,800 59,800 55,800 780 ‐ Sundry Charges 9,009 10,500 10,500 10,500 Department Total: BGC‐Administration 188,756 186,660 195,693 184,368 Department: 506 BGC‐Golf 600 ‐ Personnel Services 181,439 190,735 193,353 193,405 700 ‐ Materials and Supplies 65,524 110,325 130,806 120,425 740 ‐ Maintenance of Bldgs. and Structures 3,812 38,050 35,315 38,050 750 ‐ Maintenance of Equipment 50,172 60,050 60,050 60,600 760 ‐ Miscellaneous Services 19,703 17,700 13,200 17,800 780 ‐ Sundry Charges 16,013 18,000 18,000 18,000 800 ‐ General Services and Contingencies 95 ‐ ‐ ‐ 910 ‐ Structures ‐ ‐ ‐ 45,000 940 ‐ Equipment 05,000 and Over ‐ ‐ 28,997 280,000 Department Total: BGC‐Golf 336,758 434,860 479,721 773,280 Department: 507 BGC‐Food & Beverage 700 ‐ Materials and Supplies ‐ 3,060 3,060 3,060 780 ‐ Sundry Charges 1,467 2,500 2,500 2,500 Department Total: BGC‐Food & Beverage 1,467 5,560 5,560 5,560 Department: 508 BGC‐Pro Shop 600 ‐ Personnel Services 76,042 98,157 99,801 93,887 740 ‐ Maintenance of Bldgs. and Structures 473 ‐ ‐ ‐ 760 ‐ Miscellaneous Services 77 1,350 1,350 1,350 780 ‐ Sundry Charges 4,331 6,000 6,000 6,000 Department Total: BGC‐Pro Shop 80,922 105,507 107,151 101,237 Department: 6701 BGC‐Cost of Goods Sold 9000 ‐ Grants & Special Projects 39,446 72,000 86,525 72,000 Department Total: BGC‐Cost of Goods Sold 39,446 72,000 86,525 72,000

316

Key Measures FY 2014 Actual FY 2015 Adopted FY 2015 Estimated FY 2016 Adopted Objective Alignment Number of Golf 34,987 35,500 32,889 35,500 A Rounds Played Number of Snack Bar 29,848 32,000 23,800 32,000 B Sales Number of Pro Shop 1,714 2,000 1,194 2,000 C Sales

Comments: All categories were affected by a total of 68 bad weather days this year. We estimate a loss of potential revenues to be approximately $ 100,000.00 (see attached rain out log). We lost our greens this winter season for a total of 5 months which was the main reason for our loss of revenues this year. Our greens have recovered to 85‐90 % playability and we are improving daily. We are keeping the same goals we had for Fy 2015. If we get new golf carts, mowers, and maintain excellent course conditions, and we have less bad weather days, we expect to meet our goals for Fy 2016.

317

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318 City of Brownsville Capital Projects Current Capital Projects

City of Brownsville, Texas Active Capital Projects for Fy 2016

Project Name Function Code Fund Code Funding Year Estimated Cost Costs to Date Project Balance

Library Improvements Culture & Recreation 79 2007 $ 1,000,000 $ 50,453 $ 949,547 Project Description: Plumbing Improvements at the Main Library Impact on operating budget: Will reduce maintenance costs.

Street Construction/Drainage 2008 Public Works 83 2008 $ 6,600,000 $ 6,239,556 $ 360,444 Project Description: Street paving: Guillen Drive, Four Corners Drainage Pond, Elizabeth St, E Morrison, E Los Ebanos, Old Oak Trail, W. 13th St Lakeway Drive, Beaver Pond Drive, W. 14th, Elda, Veracruz St, Acapulco, Mazatlan, Honeydale, Merida, Bernal, Sorrento, Quail Hollow, Red Fox Circle, Lindale Drive, E. 10th Street, W. 8th Street, South Dokota, Palm Blvd. Impact on operating budget: Will reduce maintenance costs.

Library Roof Improvements Culture & Recreation 86 2011 $ 1,300,000 $ ‐ $ 1,300,000 Project Description: Roof Replacement at the Central Library. Impact on operating budget: Will reduce heating/cooling and maintenance costs.

Street Construction & Right‐of‐Way 2011 Public Works 86 2011 $ 3,500,000 $ 3,289,272 $ 210,728 Project Description: Street paving: Jefferson Street, Old Alice, Dana Rd, Tandy, Commercial Dr, Resaca Blvd, Ringgold, Bluebonnet, Fairwind, La Quinta Fiesta Dr, Hipp St, Robindale, Jessica, Willow Ln, Elena St, Carolina St, Tampico, Hackberry, Impact on operating budget: Will reduce street maintenance costs.

Sports Park Dome Public Safety 17,45,87,88 2012, 2014 $ 6,044,629 $ 1,963,501 $ 4,081,128 Project Description: Construction of a Community Safe Room capable of withstanding Tornado, Hurricane, and other windstorms. Impact on operating budget: Preliminary annual operating costs estimated at $150,000.

Streets, Sidewalks, Trails Improvements 2012 Public Works 87 2012 $ 7,306,885 $ 3,664,572 $ 3,642,313 Project Description: Street Paving: Tulipan St, Navarra, Toledo, Woodhollow, Western Blvd, Bon Aire, Clubhouse Estates, S. Iowa, Trails Impact on operating budget: Will reduce street maintenance costs.

Streets, Sidewalks, Trails Improvements 2013 Public Works 88 2014 $ 4,650,000 $ 2,151,366 $ 2,498,634 Project Description: Streets Paving, San Marcelo, Various Streets Impact on operating budget: Will reduce street maintenance costs.

Bmetro Multi‐Level Parking Garage Transit 65 2014 $ 5,897,330 $ 5,313,923 $ 583,407 Project Description: Multi‐level parking garage in the downtown area across bus terminal. Impact on operating budget: Recurring operating costs such as utilities and maintenance are to be determined.

Streets, Sidewalks, Trails Improvements 2015 Public Works 89 2015 $ 3,114,440 $ ‐ $ 3,114,440 Project Description: Streets Paving, San Marcelo, Various Streets Impact on operating budget: Will reduce street maintenance costs.

Parks Building Improvements Public Works 89 2015 $ 400,000 $ ‐ $ 400,000 Project Description: Roofing improvements at various parks. Impact on operating budget: Will reduce maintenance costs.

Brownsville Performing Arts Academy Culture & Recreation 17/89 2015 $ 5,972,553 $ 716,245 $ 5,256,308 Project Description: Community Art and Culture Center that will improve the quality of neighborhood facilities for low‐income persons.

Total Current Major Capital Projects $ 45,785,836 $ 23,388,888 $ 22,396,949

319

Capital Financing & Debt Impact

Capital projects are funded mainly from general obligation, certificates of obligation, and federal/state grants. Funding sources for current capital projects are represented by the following graph:

Current Major Capital Projects by Funding Source Other Sources, $775,000 , 2% Federal/State Grants, $12,095,252 , 26% General Obligation, $26,315,585 , 58%

Certificates of Obligation, $6,600,000 , 14%

The city’s current debt limit is $295,046,581 which is in excess of the City’s outstanding tax supported debt of $139,929,405. For fiscal year 2016, the ad valorem tax rate for debt service will increase from 24.08 cents per $100 assessed valuation in fiscal year 2015 to 24.77 cents per $100 assessed valuation or a 2.87% increase.

It is our opinion that current debt levels are manageable and will not have a negative impact on operations. In addition, favorable credit ratings have resulted in lower interest costs associated with debt issued by the city.

320 Long Term Capital Improvements Plan

The capital improvement program (CIP) process follows the operating budget cycle. During the months of October and November, departments submit their updated five‐year CIP to the Finance Department. The Finance Department compiles all the departments’ five‐year CIP updates and records all this information in book form. The City Manager then recommends to the City Commission those capital expenditures/expenses that should be funded during the first year of the five‐year CIP plan. Local funding for the proposed capital projects are from general obligation bonds or certificates of obligation.

During fiscal year 2015, departments submitted a total of $234,322,855 in capital project requests for a five year period beginning with fiscal year 2016. These requests are not funded but are included in our draft Capital Improvement Plan (CIP) for possible inclusion in final CIP.

CITY OF BROWNSVILLE CAPITAL PROJECT PLAN ORIGINAL REQUESTS BY FUND FOR FISCAL YEARS 2016 THROUGH 2020

PROJECT COST: LOCAL PROJECT COST: OTHER FUND FUNDING FUNDING PROJECT COST TOTAL Airport Total $ 102,740,133 $ 9,457,500 $ 112,197,633 Convention & Tourisim Total $ 145,000 $ ‐ $ 145,000 General Fund Total $ 88,052,222 $ 15,468,500 $ 103,520,722 Golf Center Fund Total $ 575,500 $ ‐ $ 575,500 Landfill Total $ 5,950,000 $ ‐ $ 5,950,000 Public Transit Total $ 11,934,000 $ ‐ $ 11,934,000 Grand Total $ 209,396,855 $ 24,926,000 $ 234,322,855

CITY OF BROWNSVILLE CAPITAL IMPROVEMENTS PLAN ORIGINAL REQUESTS BY BUDGET YEAR NEEDED FOR FISCAL YEARS 2016 THROUGH 2020

WHAT BUDGET YEAR WILL THE MONEY BE NEEDED? PROJECT COST: LOCAL FUNDING PROJECT COST: OTHER FUNDING PROJECT COST TOTAL 2016 Total$ 136,463,756 $ 13,493,500 $ 149,957,256 2017 Total$ 4,713,475 $ 2,275,000 $ 6,988,475 2018 Total$ 18,028,584 $ 3,050,000 $ 21,078,584 2019 Total$ 32,180,964 $ 3,355,000 $ 35,535,964 2020 Total$ 18,010,076 $ 2,752,500 $ 20,762,576 Grand Total$ 209,396,855 $ 24,926,000 $ 234,322,855

321

Capital Asset Values and Thresholds Limits

Capital assets are defined as expenditures for equipment, vehicles, or machinery that results in the acquisition of assets with a useful life of more than one year and an individual item cost of $5,000 or more.

The following table provides the useful life and current capitalization thresholds for our capital assets:

City of Brownsville Useful Lives and Thresholds of Capital Assets

Capitalization Class Asset Life (Years) Threshold ($) Land Land Inexhaustible Any Value Land Land Inexhaustible Any Value Land ROW Land Right of Way Inexhaustible Any Value Land Easements Land Easements Inexhaustible Any Value Imp OT Bldgs Improve Other Than Bldgs 45 $ 5,000 Land Improve Land Improvements 20 $ 5,000 Fencing Fencing 20 $ 5,000 Lighting Lighting 20 $ 5,000 Paving Paving 20 $ 5,000 Buildings Buildings 45 $ 5,000 Mach and Equip Machinery and Equipment 5 $ 5,000 Outdr Rec Equip Outdoor Recreation Equipment 15 $ 5,000 Athletic Equip Athletic Equipment 10 $ 5,000 Aud/Visual Equip Audio Visual Equipment 10 $ 5,000 Comm Equip Communications Equipment 10 $ 5,000 Comp Software Computer Software 5 $ 5,000 Photo Copiers Photo Copiers 7 $ 5,000 Data Proc Equip Data Processing Equipment 7 $ 5,000 Laptops Laptops 5 $ 5,000 Computers Computers 5 $ 5,000 Printers Printers 7 $ 5,000 Mach & Tools Machinery & Tools 10 $ 5,000 Appl/Food Eq Appliances/Food Serv Equipment 10 $ 5,000 Law Enf Equip Law Enforcement Equipment 10 $ 5,000 Fire Dept Equip Fire Department Equipment 12 $ 5,000 Furniture & Accs Furniture and Accessories 15 $ 5,000 Grds & Ag Equip Grounds and Agriculture Equip 12 $ 5,000 Constr Equip Construction Equipment 12 $ 5,000 Vehicles Vehicles 6 $ 5,000 Miscellaneous Miscellaneous 5 $ 5,000 Buss Mach Business Machines 7 $ 5,000 CIP Construction in Progress Inexhaustible $ 5,000 Infrastructure Infrastructure 20 $ 5,000 Streets Streets 20 $ 5,000 Sidewalks Sidewalks 30 $ 5,000 Bridges Bridges 25 $ 5,000 Drainage Drainage 40 $ 5,000 Traffic Lights Traffic Lights 20 $ 5,000 Resaca Dredg Resaca Dredging 40 $ 5,000 Flood Protection Flood Protection 40 $ 5,000 Rail Rail 20 $ 5,000 Parking Meters Parking Meters 20 $ 5,000 Runways/Taxiways Runways/Taxiways 20 $ 5,000

322 City of Brownsville, Texas Ad Valorem Tax Information Fiscal Year 2016

Property within the City is assessed as of January 1 of each year (except for business inventory which may, at the option of the taxpayer, be assessed as of September 1); taxes become due January 1 of the following year, and become delinquent on February 1 of the following year. Discount of 3% for October, 2% for November, and 1% for December are allowed. Taxpayers 65 years old or older are permitted by State law to pay taxes on homesteads in four installments with the first due on February 1 of each year and the final installment due on August1. Charges for penalty and interest on the unpaid balance of delinquent taxes are made as follows:

Month Penalty Interest Total February 6% 1% 7% March 7% 2% 9% April 8% 3% 11% May 9% 4% 13% June 10% 5% 15% July 12% 6% 18%

After July, penalty remains at 12%, and interest increases at the rate of 1% each month. In addition, if an account is delinquent in July, a 15% attorney’s collection fee is added to the total tax penalty and interest charge.

All taxable property within the City is subject to the assessment, levy and collection by the City of a continuing, direct annual ad valorem tax sufficient to provide for the payment of principal of and interest on all ad valorem tax debt, within the limits prescribed by law. Article XI, Section 5, of the Texas Constitution is applicable to the City, and limits its maximum ad valorem tax rate to $2.50 per $100 assessed valuation for all City purposes. The City operates under a Home Rule Charter, which adopts the Constitutional provisions. There is no constitutional or statutory limitation within the $2.50 rate for interest and sinking fund purposes; however, the Texas Attorney General has adopted an administrative policy that prohibits the issuance of debt by a municipality, such the City, if its issuance produces debt service requirements exceeding that which can be paid from $1.50 of the foregoing $2.50 maximum tax rate calculated at 90% collection. The issuance of the Obligations does not violate the constitutional restriction, City Charter provision, or the Texas Attorney General’s administrative policy.

By later of September 30th or the 60th day after the certified appraisal role is received by the City from the Appraisal District, the City Commission adopts a tax rate per $100 taxable value for the current year. The tax rate consists of two components: a rate for funding of maintenance and operation (General Fund), and a rate for debt service.

323 The City must annually calculate and publicize its “effective tax rate” and “rollback tax rate”. Two public hearings must be held if the proposed or adopted tax rate exceeds the effective rate by or the rollback whichever is lower. If the proposed or adopted tax rate exceeds the rollback tax rate, the qualified voters of the City by petition may require that an election be held to determine whether or not to reduce the tax rate adopted for the current year to the rollback tax rate.

The “effective tax rate” is the rate that raises the same total levy as last year from properties taxable in both years. The “rollback tax rate” means the rate that will produce last year’s maintenance and operation adjusted tax levy from this year’s adjusted values multiplied by 1.08 plus a rate that will produce this year’s debt service from this year’s unadjusted values divided by the anticipated tax collection rate.

The City honors a $6,000 ad valorem tax homestead exception for those property owners over 65 years of age. In 2004 the City adopted the tax ceiling provision for homeowner’s age 65 and older or disabled.

The Texas Tax Code provides that certain cities and counties in the State may submit a proposition to the voters to authorize an additional one-half cent sales tax on retail sales of taxable items. If the additional tax is levied, the effective tax rate and the rollback tax rate calculations are required to be offset by the revenue that will be generated by the sales tax in the current year. The City began collecting the additional one-half cent tax starting October 1, 1992 as authorized by an election held on August 10, 1991. The ad valorem tax reduction was effective beginning with fiscal year 1993.

In addition to the one-half cent sales tax the City was authorized to levy for ad valorem tax reduction, the voters also authorized an additional one-half cent for economic development. The City began collecting this 4A sales tax on January 1, 1992. During a special election held on November 6, 2001, the registered voters of Brownsville adopted Proposition One. Proposition One reduced the 4A sales tax by ¼ cent and concurrently levied or adopted a 4B sales tax of ¼ cent for quality of life projects.

324 Investment Grade Ratings From The Three Major Rating Agencies

Moody's Investor Standard Fitch Service & Poor's Ratings

Best Quality Aaa AAA AAA

High Quality Aa1 AA+ AA+ Aa2 AA AA Aa3 AA- AA-

Upper Medium Grade A1 A+ A+ A2 A A A3 A- A-

Medium Grade Baa1 BBB+ BBB+ Baa2 BBB BBB Baa3 BBB- BBB-

The current ratings for the City of Brownsville Aa3 AA AA-

History of the City of Brownsville's Bond Credit Rating

Moody's Investor Service The City's credit rating with Moody's Investor Service in 1986 and in prior years was a Baa-1. On May 5, 1998, Moody's upgraded the City's credit from a Baa-l to and A3. On March 20, 2002, Moody's upgraded the City's credit from an A3 to an A2. And on August 10, 2010, from an A2 to an Aa3 Moody's has upgraded the City's credit four times since the City was first rated.

Standard & Poor's The City's first credit rating with Standard & Poor's (S&P) was in 1986 and it was an A-. On February 13, 1997, S&p upgraded the City's credit from an A- to an A. On March 26, 2008, S&P upgraded the City's credit from an A to A+. On December 5, 2012, S&P upgraded the City's credit from and A+ to AA-. On April 16, 2015, S&P upgraded the City's credit from AA- to AA S&P has upgraded the City's credit four times since it was first rated in 1986.

Fitch Ratings The City's first credit rating with Fitch Ratings was in 1996 and it was an A. On April 19, 2000, Fitch Ratings upgraded the City's credit from an A to A+ And on August 6, 2010, from an A+ to AA-. Fitch Ratings has upgraded the City's credit two times since it was first rated in 1996.

325 CITY OF BROWNSVILLE OPERATIONS/ACCOUNTING STRUCTURE

1 1117446163656788 Conv. & Comm Dev Landfill Movot Veh. Public Function / Department General Tourism Prog Tipping Fee Airport Parking Sys Transit Golf Center 2013 C.O. General Government 01-1101 - City Commission District #1 ● 01-1102 - City Commission District #2 ● 01-1103 - City Commission District #3 ● 01-1104 - City Commission District #4 ● 01-110A - City Commission At Large "A" ● 01-110B - City Commission At Large "B" ● 01-110M - Mayor ● 01-120 - Legal ● 01-130 - City Manager ● 01-131 - Internal Auditor ● 01-135 - Grant Writers ● 01-140 - Municipal Court ● 01-141 - Municipal Court Warrant Officers ● 01-211 - Finance ● 01-212 - Purchasing ● 01-213 - EMS - Billing ● 01-215 - Old Fed. Courthouse - City Hall ● 01-216 - City Plaza ● 01-231 - Human Resources ● 01-232 - Safety/Risk Management ● 01-241 - MIS ● 01-251 - City Secretary ● 01-252 - Elections ● 01-253 - Communications ● 01-491 - Public Information Services Dept ● 01-493 - Library Cafe / Copies ● 01-518 - Building Maintenance ● 01-519 - Market Square Building ● 01-558 - El Tapiz Building ● 01-610 - General Planning ● 01-613 - Zoning & Subdivision ● 01-619 - Planning & Zoning Comm ● 17- 211 - Finance ● 17-611 - Comm Dev Administration ● Public Safety 01-121 - Civil Service ● 01-302 - Southmost Network Center ● 01-303 - Emergency Management ● 01-306 - S. T. A. T. E. - Grant City ● 01-309A - F.A.S.T. - Brownsville ● 01-310 - Police Administration ● 01-311 - Police Operations ● 01-311A - BPD Animal Control ● 01-311S - BPD Security ● 01-316 - Municipal Jail ● 01-320 - Fire Admin. ● 01-321 - Fire Operations ● 01-339 - Westside Community Network Ctr. ● 01-520 - Traffic Admin. ● 01-521 - Electrical Signals ● 01-522 - Graphic Signs / Markings ● 01-535 - Ordinance Enforcement ● 01-536 - Fire / EMS ● 01-615 - Building Inspections / Permits ● 17-616 - Code Enforcement ● Public Works 01-409 - Recycling Center ● 01-410 - Public Works Administration ● 01-411 - Garage ● 01-417 - Street Maintenance ● 01-418 - Streets & Drainage ● 01-419 - Street Patching PUB ● 01-433 - Beautification Mowing ● 01-614 - Section 112 Highway Planning ● 01-620 - Engineering Administration ● 01-640 - Sidewalk Construction Project ● 44-424 - Greens Division ● 44-425 - Hot Shot Crew ●

326 CITY OF BROWNSVILLE OPERATIONS/ACCOUNTING STRUCTURE

1 1117446163656788 Conv. & Comm Dev Landfill Movot Veh. Public Function / Department General Tourism Prog Tipping Fee Airport Parking Sys Transit Golf Center 2013 C.O. 88-418 - Streets & Drainage ● Sanitation 01-416 - Area Maintenance Operations ● 01-414L - Plastic Bag Fee Expenses ● 44-311S - BPD Security ● 44-415 - Landfill ● 44-420 - Waste Minimization ● Public Health 01-530 - Public Health Administration ● 01-531 - Animal Control ● 01-532 - Pest Control ● 01-533 - Health Inspections ● 01-534A - Transforming Texas Grant ● 01-534B - UTHSCSA DSRIP Project ● 01-534W - Wellness Program ● 44-529 - Ecological Management ● Culture & Recreation 01-490 - City Library ● 01-510 - Parks & Recreation Adminstration ● 01-511 - Recreation ● 01-512 - Parks ● 01-513 - Swimming Pools ● 01-514 - City Cemetary ● 01-515 - Civic Pavillion ● 01-822 - Youth Recreation ● 01-862 - Sports Park ● 01-862C - Sports Park Concession ● Convention & Tourism 11-516 - Events Center ● 11-517 - Convention & Tourism ● Housing Assistance 17-7392 - Home Administration ● Aviation 61-311S - BPD Security ● 61-321 - Fire Operations ● 61-540 - Airport Administration ● 61-541 - Airport Maintenance ● 61-544 - Airport Operations ● 61-545 - Airport Security ● Parking System 63-311P - BPD Parking Enforcement ● 63-524 - Parking Operations ● Public Transit 65-211 - Finance ● 65-311S - BPD Security ● 65-560 - General Administration ● 65-562 - Fixed Route Operations ● 65-563 - Maintenance ● 65-564 - Paratransit Services ● 65-567 - Planning-Section 8 ● 65-571 - Fleet Maintenance ● Golf 67-505 - BGC-Administration ● 67-506 - BGC-Golf ● 67-507 - BGC-Food & Beverage ● 67-508 - BGC-Pro Shop ●

327 FINANCIAL POLICIES

This section includes financials policies & procedures for the City of Brownsville. Some of these policies and procedures are in summary form.

BALANCED BUDGET The city will adopt a balanced budget. Budget will be adopted by the City Commission and authorized by ordinance where the proposed expenditures are equal to or less than the proposed revenues. Any fund showing a budget deficit will be subsidized through a cash transfer from the General Fund once it is determined than an actual deficit exists. The 2015 budget was balanced primarily by maintaining the same levels of expenditures as in previous year as well conservative increases in revenues.

BUDGET POLICIES AND BUDGET PROCESS Preparation and administration of the City’s budget is one of the most important activities of the City’s operation. The budget process is designed to identify and plan the functions, activities and accomplishments of the City as well as plan for its financial needs.

Budgets are adopted on a basis consistent with generally accepted accounting principles for the governmental funds. Budgets for the enterprise funds exclude depreciation as a budgeted expense. Annual appropriated budgets are adopted for the general fund and the following additional funds:

Special Revenue Funds: Community Development Convention and Tourism Landfill Tipping Fee Increase

Debt Service Funds: General Bonded Debt Service General Non-Bonded Debt Service

Enterprise Funds: Airport and Business-Industrial Parks Bridge Parking Revenue Public Transit Brownsville Golf Center

The City follows these procedures in establishing the budgetary data reflected in this budget document.

 As required by the Charter of the City, the city manager submits to the City Commission the proposed executive budgets for the fiscal year prior to the beginning of each fiscal year.

 Public hearings are conducted to obtain taxpayer comments.

 The original annual appropriated budgets are adopted by resolution by the City Commission prior to the beginning of the fiscal year as required by state law.

 The city manager or the deputy city manager/CFO is authorized to transfer budgeted amounts between departments within any fund; however, the City Commission must

328 approve any revisions that alter the overall fund total of appropriated expenditures of any fund.

CAPITAL IMPROVEMENT POLICY The City will develop a capital improvements plan (CIP) an update it annually.

The City will coordinate development of the CIP with development of the operating budget. Future operating costs associated with capital improvements will be projected and reported in the CIP and operating budget.

The City will identify the estimated acquisition and operating costs and potential funding sources for each capital improvement project proposal before submittal to the City Commission for approval. All projects must demonstrate a specific need and will be included in the CIP if a sufficient number of characteristics demonstrate the project’s need.

All projects shall be reported based on functional area and managing department.

INVESTMENT POLICY It is the policy of the City of Brownsville, that in regards to the safety and risk of investments, all available funds shall be invested in conformance with state and federal regulations, applicable bond resolution requirements, adopted investment policy, and adopted

In accordance with the Public Funds Investment Act, the City of Brownsville investment strategies shall address the following priorities (in order of importance):

 Understanding the suitability of the investment to the financial requirements of the City of Brownsville,

 Preservation and safety of principal,

 Liquidity,

 Marketability of the investment prior to maturity,

 Diversification of the investment portfolio, and

 Yield.

Effective investment strategy development coordinates the primary objectives of the City of Brownsville’s Investment Policy and cash management procedures to enhance interest earnings and reduce investment risk. Aggressive cash management will increase the available “investment period” and subsequently interest earnings. Maturity selections shall be based on cash flow and market conditions to take advantage of various interest rate cycles. The City of Brownsville’s portfolio shall be designed and managed in a manner responsive to the public trust and consistent with the Investment Policy.

Each major fund type has varying cash flow requirements and liquidity needs. Therefore specific strategies shall be implemented considering the fund’s unique requirements. The City of Brownsville’s funds shall be analyzed and invested according to the following major fund types:

329 a. Operating Funds, b. Construction and Capital Improvement Funds, and c. Debt Service Funds.

FUND BALANCE POLICY The policy will ensure that the City maintains adequate fund balances and reserves in order to:

 Provide sufficient cash flow for daily financial needs,  Secure and maintain investment grade bond ratings,  Offset significant economic downturns or revenue shortfalls, and  Provide funds for unforeseen expenditures related to emergencies

The City’s financial statements for governmental funds will report up to five components of fund balance:

 Nonspendable  Restricted  Committed  Assigned  Unassigned

Operational Guidelines - The following guidelines address the classification and use of fund balance in governmental funds:

 Classifying fund balance amounts - Fund balance classifications show the nature of the net resources that are reported in a governmental fund. An individual governmental fund may include nonspendable resources and amounts that are restricted, committed, or assigned, or any combination of those classifications. The general fund may also include an unassigned amount.

 Encumbrance reporting - Encumbering amounts for specific purposes for which resources have already been restricted, committed or assigned should not result in separate presentation of encumbered amounts. Encumbered amounts for specific purposes for which amounts have not been previously restricted, committed or assigned, will be classified as committed or assigned, as appropriate, based on the definitions and criteria set forth in GASB No. 54. Encumbrances will be reported under the committed fund balance if approved by the City Commission. Encumbrances that are from the issuance of purchase orders will be reported under the assigned fund balance.

 Prioritization of fund balance use - When an expenditure is incurred for purposes for which both restricted and unrestricted (committed, assigned, or unassigned) amounts are available, it shall be the policy of the City to consider restricted amounts to have been reduced first. When an expenditure is incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used, it shall be the policy of the City that committed amounts would be reduced first, followed by assigned amounts and then unassigned amounts.

 Minimum unassigned fund balance - The City will maintain a minimum unassigned fund balance in its general fund ranging from 15% to 18% of the subsequent year’s

330 expenditures and outgoing transfers. This minimum fund balance is to protect against cash flow shortfalls related to timing of projected revenue receipts and to maintain a budget balance commitment.

Replenishing deficiencies - when fund balance falls below the minimum 15% range, the City will replenish the shortages using strategies and timeframes described below.

 The following budgetary strategies shall be utilized by the City to replenish funding shortfalls:

1. The City will reduce recurring expenditures to eliminate any deficit or, 2. The City will increase revenues or pursue other funding sources or, 3. Some combination of the two options just mentioned.

 Minimum fund balance shortfalls shall be replenished within the following time periods:

1. Deficiency resulting in a minimum fund balance between 12.5% and 15% shall be replenished over a period not to exceed one year 2. Deficiency resulting in a minimum fund balance between 10% and 12.5% shall be replenished over a period not to exceed three years 3. Deficiency resulting in a minimum fund balance of less than 10% shall be replenished over a period not to exceed five years.

Surplus fund balance - Should unassigned fund balance in the general fund ever exceed the maximum 18% range, the City will consider such fund balance surpluses for one time expenditures that are nonrecurring in nature and which will not require additional future expenditure outlays for maintenance, additional staffing or other recurring expenditures.

Implementation and review - Upon adoption of this policy the City Commission authorizes the finance department to establish any standards and procedures which may be necessary for its implementation. The finance department shall review this policy at least every two years and make any recommendations for changes to the City Commission.

REVENUE POLICIES The city will maintain, as permitted by law, a diversified revenue base to mitigate the effects of short-term fluctuations in any-one revenue source.

The City will estimate its annual revenues by conservative, objective, and analytical process. The City will project revenues for the next year and will update this projection annually. Existing and potential revenue sources will be reexamined annually.

As appropriate, the City will calculate the full direct costs of activities supported by user fees and consider such information when establishing user charges.

331 ACCOUNTING, AUDITING, AND FINANCIAL REPORTING POLICIES Monthly and annual financial reports will present a summary of financial activity by departments and funds.

The City’s Comprehensive Annual Financial Report (CAFR) will present the City’s financial position and results of operations on a basis consistent with Generally Accepted Accounting Principles (GAAP) applicable to local government.

In accordance with state law, an independent accounting firm will perform an annual audit of the financial statements of the City and will publicly issue an opinion thereon.

PURCHASING POLICY The City of Brownsville shall award all contracts and purchases through procurement processes or through non-procurement process, such as the Purchase Order or Purchasing Card (P-Card) or Requisition, Transaction, to responsive vendors that have not been excluded under Debarment and Suspension policy.

When dealing with formal or informal bids the decision to select a bid is based on a combination of price, quality, delivery time, and service reputation or “best value’ to the City of Brownsville.

If the competitive sealed bidding requirement applies to the contract for goods or services, the contract must be awarded to the lowest responsible bidder or to the bidder who provides goods or services at the best value for the municipality.

Change orders: A contract may not be increased by more than 25 percent or decreased by more than 25 percent without the consent of the contractor.

Local Preference: Preference will be given to purchases of like quality and cost to vendors who maintain a place of business within the City of Brownsville.

Purchases of $35,000 and above must be approved by the City Commission.

DEBT POLICY Texas Statutes do not prescribe a debt limit; however, by custom a practical economic debt limit of 5% of the assessed valuation is used. At the end of fiscal year 2015, the estimated debt applicable to the limit as a percentage of debt limit is 46.91%.

332

FINANCE POLICIES & PROCEDURES MANUAL The following policies are included in detail in the city’s Finance Policies & Procedures manual. This detailed document is available upon request by contacting the finance department.

...... CASH POLICY AND PROCEDURES ...... INTERNAL CONTROLS ...... INVESTMENT POLICY ...... FRAUD PREVENTION POLICY & PROCEDURES ...... SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ...... CAPITAL ASSETS ...... PURCHASING POLICIES & PROCEDURES MANUAL ...... GRANT MANAGEMENT ...... BUDGET POLICIES AND BUDGET PROCESS ...... TRAVEL POLICY ...... RECORDS RETENTION POLICY

333 CITY OF BROWNSVILLE, TEXAS PROPERTY VALUES AND BUILDING PERMITS ISSUED FISCAL YEARS 2000-2015

Percentage Percentage Certified Increase/ Increase/ Increase/ Increase/ Tax Property (Decrease) (Decrease) Building (Decrease) (Decrease) Roll Fiscal Taxable Over Over Permits Over Over Year Year Tax Roll Prior Year Prior Year Issued Prior Year Prior Year

1999 2000 2,413,279,102 150,924,688 6.67% 245,713,209 49,745,411 25.38% 2000 2001 2,612,995,966 199,716,864 8.28% 213,529,232 (32,183,977) (12.12)% 2001 2002 2,927,373,382 314,377,416 12.03% 210,725,071 (2,804,161) (1.31)% 2002 2003 3,202,053,382 274,680,000 (A) 9.38% (A) 262,226,092 51,501,021 24.44% 2003 2004 3,446,271,912 244,218,530 (B) 7.63% (B) 280,920,789 18,694,697 7.13% 2004 2005 3,866,464,706 420,192,794 12.19% 280,887,871 (32,918) -0.01% 2005 2006 4,107,452,353 240,987,647 6.23% 237,088,860 (43,799,011) -15.59% 2006 2007 4,727,763,899 620,311,546 15.10% 226,906,285 (10,182,575) -4.29% 2007 2008 5,090,326,113 362,562,214 7.67% 356,002,479 129,096,194 56.89% 2008 2009 5,274,005,598 183,679,485 3.61% 130,091,733 (225,910,746) -63.46% 2009 2010 5,310,616,287 36,610,689 0.69% 179,786,281 49,694,548 38.20% 2010 2011 5,339,501,122 28,884,835 0.54% 211,127,577 31,341,296 17.43% 2011 2012 5,387,082,508 47,581,386 0.89% 159,927,727 (51,199,850) -24.25% 2012 2013 5,580,529,052 193,446,544 3.59% 155,726,946 (4,200,781) -2.63% 2013 2014 5,771,016,332 190,487,280 3.41% 162,735,535 7,008,589 4.50% 2014 2015 5,900,931,613 129,915,281 2.25% N/A N/A N/A

(A) $11,487,562 or .36% of this increase is from the 2001 annexation. (B) $40,737,312 or 1.18% of this increase is from the 2002 annexation.

334 CITY OF BROWNSVILLE, TEXAS SURPLUS FUNDS & UTILITY SERVICES FROM THE BROWNSVILLE PUBLIC UTILITIES BOARD (BPUB) A COMPONENT UNIT OF THE CITY OF BROWNSVILLE,TEXAS SINCE FISCAL YEAR 2000

OVER (UNDER) OVER OVER PRIOR (UNDER) (UNDER) FISCAL PRIOR PRIOR YEAR FISCAL FISCAL Of Total YEAR YEAR Cash Of Total Of Total FISCAL Cash Utility Transfer & Cash Utility YEAR Transfer Services Total Utilities Transfer Services

2000 $ 3,581,943 $ 2,385,541 $ 5,967,484 $ 352,527 $ 135,764 $ 216,763 2001 2,918,077 2,794,021 5,712,098 (255,386) (663,866) 408,480 2002 3,968,232 2,567,431 6,535,663 823,565 1,050,155 (226,590) 2003 3,715,914 3,105,337 6,821,251 285,588 (252,318) 537,906 2004 3,509,854 3,138,103 6,647,957 (173,294) (206,060) 32,766 2005 7,706,201 3,670,800 11,377,001 4,729,044 4,196,347 532,697 2006 6,182,695 4,631,622 10,814,317 (562,684) (1,523,506) 960,822 2007 6,233,367 4,056,690 10,290,057 (524,260) 50,672 (574,932) 2008 7,389,521 4,537,729 11,927,250 1,637,193 1,156,154 481,039 2009 6,401,442 4,163,337 10,564,779 (1,362,471) (988,079) (374,392) 2010 6,108,157 4,008,429 10,116,586 (448,193) (293,285) (154,908) 2011 7,342,117 4,224,881 11,566,998 1,450,412 1,233,960 216,452 2012 7,826,002 4,104,574 11,930,576 363,578 483,885 (120,307) 2013 7,222,476 4,108,466 11,330,942 (599,634) (603,526) 3,892 2014 7,545,647 4,647,888 12,193,535 862,593 323,171 539,422 2015* 7,122,082 4,523,350 11,645,432 (548,103) (423,565) (124,538) 2016* 7,600,000 4,523,350 12,123,350 477,918 477,918 -

* Budget

335 City of Brownsville, Texas Fund Balances of Governmental Funds Last Ten Fiscal Years (modified accrual basis of accounting)

Fiscal Year 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

General fund Reserved 1,487,258 1,560,141 1,328,034 2,022,004 1,990,157 2,326,586 - - - - Unreserved 14,008,495 16,757,234 16,281,656 16,561,311 15,041,080 12,752,888 - - - - Nonspendable ------59,346 56,005 60,871 64,979 Restricted ------1,095,286 1,357,475 1,563,635 1,787,267 Committed ------3,337,196 4,099,518 3,302,812 3,620,934 Assigned ------310,371 609,093 3,158,722 2,676,559 Unassigned ------11,872,871 14,838,222 16,774,270 15,777,397 Total General Fund 15,495,753 18,317,375 17,609,690 18,583,315 17,031,237 15,079,474 16,675,070 20,960,313 24,860,310 23,927,136 (1)

All Other governmental funds Reserved 17,983,983 22,006,146 30,654,715 46,438,170 34,136,374 23,998,713 - - - - Unreserved, reported in: Special revenue funds 1,380,808 1,217,311 1,510,935 1,900,734 373,153 (1,303,901) - - - - Nonspendable ------Restricted Special revenue funds ------808,700 3,628,332 4,067,344 2,460,201 Capital projects funds ------17,506,063 6,900,074 14,110,991 15,176,990 Committed Special revenue funds ------1,197,937 1,869,327 1,169,745 693,469 Debt service funds ------3,025,490 3,368,295 3,884,797 2,253,297 Capital projects funds ------1,218,348 2,933,647 5,149,690 3,354,506 Assigned ------Unassigned ------(3,972,791) (880,751) Total all other governmental funds 19,364,791 23,223,457 32,165,650 48,338,904 34,509,527 22,694,812 23,756,538 18,699,675 24,409,776 23,057,712

34,860,544 41,540,832 49,775,340 66,922,219 51,540,764 37,774,286 40,431,608 39,659,988 49,270,086 46,984,848

(1) The increase to the fund balance in the general fund is explained in the Management's & Discussion Analysis section of this report.

336

City of Brownsville, Texas

Demographic Statistics Last Ten Fiscal Years

Education Personal Per Level In Income Capita Years of Public Fiscal (thousands Personal Median Formal School Unemployment 1 (2) Year Population of dollars) Income Age Schooling Enrollment Rate

2005 167,493 * 1,869,389 11,161 25.4 60% - High School 48,236 7.35% 14.4% - Bachelor's Degree

2006 172,437 * 1,924,569 11,161 26.7 60% - High School 48,123 6.50% 16.2% - Bachelor's Degree

2007 172,437 * 1,924,569 11,161 26.7 60% - High School 48,799 6.10% 16.2% - Bachelor's Degree

2008 172,806 * 1,928,688 11,161 26.9 57.9% - High School 49,082 6.90% 15.2% - Bachelor's Degree

2009 176,073 * 2,046,496 11,623 27.6 58.5% - High School 49,605 10.90% 15.8% - Bachelor's Degree

2010 175,023 2,069,472 11,824 27 59.5% - High School 49,835 11.60% 15.2% - Bachelor's Degree

2011 178,348 * 2,303,721 12,917 29.5 60.2% - High School 49,587 12.40% 15.6% - Bachelor's Degree

2012 180,097 * 2,441,395 13,556 29.5 61.8% High School 49,271 10.50% 15.7% Bachelor's Degree

2013 181,860 * 2,465,294 13,556 29.5 61.8% High School 49,247 10.30% 15.7% Bachelor's Degree

2014 181,860 * 2,576,411 14,167 29.3 64.3% High School 48,248 8.10% 18.4% Bachelor's Degree

*Population Estimates - U. S. Census Bureau

SOURCES: City of Brownsville Brownsville Independent School District Texas Workforce Commission U. S. Census Bureau U. S. Bureau of Economic Analysis

(1) Information is for the City of Brownsville, Texas - U.S. Census data (2) Information is for the City of Brownsville, Texas

337 City of Brownsville, Texas Principal Employers, Current Year and Nine Years Ago 151,523.00 149,641.00 130,400.00 123,300.00 2014 2013 2012 2011 Percentage of Percentage of Percentage of Percentage of Total City Total City Total City Total City Employer Employees Rank Employment Employees Rank Employment Employees Rank Employment Employees Rank Employment

Brownsville I.S.D 7,708 1 5.09% 7,708 1 5.15% 7,708 1 5.91% 7,708 1 6.25% Caring For You Home Health 2,635 2 1.74% 2,635 3 1.76% 2,635 3 2.02% - - 0.00% Cameron County 2,040 3 1.35% 2,040 5 1.36% 2,040 5 1.56% 2,040 3 1.65% UT Rio Grande Valley 1,625 4 1.07% 2,343 4 1.57% 2,343 4 1.80% 2,343 2 1.90% Keppel Amfels 1,400 5 0.92% 2,900 2 1.94% 2,900 2 2.22% 1,600 4 1.30% City of Brownsville 1,193 6 0.79% 1,200 6 0.80% 1,200 6 0.92% 1,200 5 0.97% Abundant Life Home Health 1,200 7 0.79% 1,200 7 0.80% 1,200 7 0.92% - - 0.00% Wal-Mart 1,055 8 0.70% 1,055 8 0.71% 1,055 8 0.81% 1,174 6 0.95% H.E.B. Food Stores 975 9 0.64% 975 9 0.65% 975 9 0.75% 975 8 0.79% Valley Regional Medical Center 786 10 0.52% 786 10 0.53% 786 10 0.60% 786 9 0.64% Convergys Corp. ------623 7 0.51% Valley Baptist Medical Center ------738 10 0.60% Trico Technologies ------National Electric Coil ------

Total 20,617 13.61% 22,842 15.26% 22,842 17.52% 19,187 15.56%

Source:

Brownsville Economic Development Council

338 City of Brownsville Principal Employers, Current Year and Nine Years Ago

2010 2009 2008 Percentage of Percentage of Percentage of Total City Total City Total City Employer Employees Rank Employment Employees Rank Employment Employees Rank Employment

Brownsville I.S.D 7,434 1 6.04% 7,080 1 5.83% 7,080 1 5.83% Caring For You Home Health - - 0.00% - - 0.00% - - 0.00% Cameron County 2,076 3 1.69% 1,838 4 1.51% 1,838 4 1.51% UT Rio Grande Valley 2,386 2 1.94% 2,077 3 1.71% 2,077 3 1.71% Keppel Amfels 1,695 4 1.38% 2,273 2 1.87% 2,273 2 1.87% City of Brownsville 1,178 5 0.96% 1,169 6 0.96% 1,114 6 0.92% Abundant Life Home Health - - 0.00% - - 0.00% - - 0.00% Wal-Mart 1,174 6 0.95% 1,174 5 0.97% 1,174 5 0.97% H.E.B. Food Stores 975 8 0.79% 760 8 0.63% 760 8 0.63% Valley Regional Medical Center 757 9 0.62% 757 9 0.62% 757 9 0.62% Convergys Corp. 1,000 7 0.81% 800 7 0.66% 800 7 0.66% Valley Baptist Medical Center 717 10 0.58% 717 10 0.59% 717 10 0.59% Trico Technologies ------National Electric Coil ------

Total 19,392 15.77% 18,645 15.36% 18,590 15.31%

Source:

Brownsville Economic Development Council

339 City of Brownsville Principal Employers, Current Year and Nine Years Ago

2007 2006 2005 Percentage of Percentage of Percentage of Total City Total City Total City Employer Employees Rank Employment Employees Rank Employment Employees Rank Employment

Brownsville I.S.D 7,080 1 5.83% 7,080 1 5.83% 6,926 1 5.93% Caring For You Home Health - - 0.00% - - 0.00% - - 0.00% Cameron County 1,838 4 1.51% - - - 1,714 3 1.47% UT Rio Grande Valley 2,077 3 1.71% 2,077 3 1.71% 1,828 2 1.57% Keppel Amfels 2,273 2 1.87% 2,273 2 1.87% 1,185 4 1.02% City of Brownsville 1,114 6 0.92% 1,114 5 0.92% 1,072 6 0.92% Abundant Life Home Health - - 0.00% - - 0.00% - - 0.00% Wal-Mart 1,174 5 0.97% 1,174 4 0.97% 1,119 5 0.96% H.E.B. Food Stores 760 8 0.63% - - - 760 9 0.65% Valley Regional Medical Center 757 9 0.62% 757 7 0.62% 737 10 0.63% Convergys Corp. 800 7 0.66% 1,000 6 0.82% 875 7 0.75% Valley Baptist Medical Center 717 10 0.59% 717 8 0.59% 808 8 0.69% Trico Technologies --- 690 9 0.57% 675 11 0.58% National Electric Coil --- 467 10 0.38% - - -

Total 18,590 15.31% 17,349 14.29% 17,699 15.17%

Source:

Brownsville Economic Development Council

340 City of Brownsville, Texas Principal Property Tax Payers Current Year and Nine Years Ago

2014 2013 2012 2011 Percentage Percentage Percentage Percentage of Total City of Total City of Total City of Total City Taxable Taxable Taxable Taxable Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value Value Rank Value Value Rank Value

Comcast Corporation $ 46,784,056 1 0.81% 60,504,605 1 1.03% - - - - CBL/ Sunrise Commons, LP 40,643,073 2 0.70% 40,644,958 2 0.70% 40,670,345 1 0.75% 38,734,331 1 0.73% Columbia Valley Healthcare System 28,844,014 3 0.50% 28,844,014 4 0.49% 28,844,014 3 0.54% 28,844,014 2 0.54% VHS Brownsville Hospital Company 28,578,010 4 0.50% 29,197,693 3 0.50% 30,265,723 2 0.56% - - Walmart Real Estate Business 20,316,235 5 0.35% 22,422,227 5 0.38% 22,496,832 4 0.42% 22,189,628 3 0.42% H.E. Butt Grocery Co. 17,480,435 6 0.30% 14,921,067 10 0.26% 13,984,646 9 0.26% 13,956,438 10 0.26% Titan Wheel International, Inc. 17,239,043 7 0.30% 17,426,671 7 0.30% 13,926,302 10 0.26% 14,534,880 8 0.27% Walmart Stores, Inc. 16,906,850 8 0.29% 15,997,895 9 0.27% 17,433,275 6 0.32% 17,955,871 6 0.34% Kimco Brownsville, LP 16,630,425 9 0.29% 16,630,425 8 0.28% 17,798,265 5 0.33% 18,616,577 5 0.35% Trico Products Corp. 16,251,557 10 0.28% - - 14,612,389 8 0.27% 19,249,470 4 0.36% Rich-Seapak Corp. - - 22,304,514 6 0.38% 16,049,715 7 0.30% 15,394,691 7 0.29% Clearview Morrison LP ------14,277,286 9 0.27% Valley Baptist Medical Center ------Southwestern Bell Telephone Co. ------Morrison Crossing LTD Kohl's Dept. ------Walmart Stores Texas LP ------Home Depot USA, Inc. ------Texas & Kansas City Cable Partners ------NAFTA Development Group Ltd. ------Dillard Texas Operation Ltd. ------

Total $ 249,673,698 4.33% 268,894,069 4.60% 216,081,506 4.02% 203,753,186 3.84%

Source:

Cameron County Appraisal District

341 City of Brownsville Principal Property Tax Payers Current Year and Nine Years Ago

2010 2009 2008 Percentage Percentage Percentage of Total City of Total City of Total City Taxable Taxable Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value Value Rank Value

Comcast Corporation $ ------CBL/ Sunrise Commons, LP 38,869,962 1 0.73% 38,904,042 1 0.88% 38,922,610 1 0.77% Columbia Valley Healthcare System 28,844,014 3 0.54% 31,061,406 2 0.71% 31,061,406 3 0.62% VHS Brownsville Hospital Company ------Walmart Real Estate Business 22,646,633 5 0.43% 14,818,513 9 0.34% - - H.E. Butt Grocery Co. - - - - 14,034,227 10 0.28% Titan Wheel International, Inc. 14,658,621 9 0.30% 15,143,056 8 0.34% 16,262,394 7 0.32% Walmart Stores, Inc. 17,397,357 7 0.33% 17,880,973 6 0.41% 15,998,655 8 0.32% Kimco Brownsville, LP 19,274,998 6 0.36% 19,810,133 5 0.45% 19,412,635 5 0.38% Trico Products Corp. 26,888,876 4 0.51% 29,364,128 3 0.67% 33,603,335 2 0.67% Rich-Seapak Corp. 32,571,847 2 0.61% 27,673,959 4 0.63% 28,449,952 4 0.56% Clearview Morrison LP ------Valley Baptist Medical Center 16,012,769 8 - - - - - Southwestern Bell Telephone Co. 14,109,130 10 0.28% 16,571,330 7 0.38% 17,855,830 6 0.35% Morrison Crossing LTD Kohl's Dept. - 0.27% 14,478,270 10 0.33% - - Walmart Stores Texas LP - - - - 14,993,693 9 0.30% Home Depot USA, Inc. ------Texas & Kansas City Cable Partners ------NAFTA Development Group Ltd. ------Dillard Texas Operation Ltd. ------

Total $ 231,274,207 4.37% 225,705,810 5.14% 230,594,737 4.57%

Source:

Cameron County Appraisal District

342 City of Brownsville Principal Property Tax Payers Current Year and Nine Years Ago

2007 2006 2005 Percentage Percentage Percentage of Total City of Total City of Total City Taxable Taxable Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Assessed Assessed Taxpayer Value Rank Value Value Rank Value Value Rank Value

Comcast Corporation $ ------CBL/ Sunrise Commons, LP 38,922,610 1 0.82% 38,706,222 1 0.94% 36,468,106 1 0.90% Columbia Valley Healthcare System ------VHS Brownsville Hospital Company --- - Walmart Real Estate Business ------H.E. Butt Grocery Co. 15,025,577 9 0.32% 14,597,230 6 0.36% 11,684,931 8 0.30% Titan Wheel International, Inc. 22,911,627 2 0.48% 23,765,286 2 0.58% 20,200,826 3 0.50% Walmart Stores, Inc. 16,606,377 7 0.35% 13,361,324 7 0.33% 15,840,854 5 0.40% Kimco Brownsville, LP 18,112,778 5 0.38% - - - Trico Products Corp. 21,071,603 3 0.45% 20,067,817 3 0.49% 19,107,247 4 0.50% Rich-Seapak Corp. 15,085,331 8 0.32% 15,978,512 5 0.39% 14,170,364 6 0.40% Clearview Morrison LP ------Valley Baptist Medical Center ------Southwestern Bell Telephone Co. 20,287,940 4 0.43% 19,734,150 4 0.48% 20,296,589 2 0.50% Morrison Crossing LTD Kohl's Dept. ------Walmart Stores Texas LP 17,314,594 6 0.37% - - 10,402,560 10 0.30% Home Depot USA, Inc. 11,164,043 10 0.24% 11,423,472 8 0.28% - - Texas & Kansas City Cable Partners - - 11,256,380 9 0.27% 11,991,040 7 0.30% NAFTA Development Group Ltd. - - - - 11,319,942 9 0.30% Dillard Texas Operation Ltd. - - 10,049,395 10 0.24% - -

Total $ 196,502,480 4.16% 178,939,788 4.36% 171,482,459 4.40%

Source:

Cameron County Appraisal District

343 City of Brownsville, Texas Governmental Funds Includes General Fund Changes in Fund Balances, Governmental Funds, Last Ten Fiscal Years

Fiscal Year 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 REVENUES Property Taxes $ 26,377,828 $ 28,276,171 $ 30,763,333 $ 33,064,326 $ 34,479,789 $ 35,056,352 $ 35,473,677 $ 38,170,314 $ 39,450,584 $ 41,193,485 Nonproperty Taxes 21,381,325 23,743,375 25,392,516 27,055,481 25,360,958 24,739,264 25,587,542 26,573,055 27,097,984 28,260,692 Fees and Services 20,361,638 22,680,481 23,712,891 24,794,517 26,923,110 25,261,644 27,604,709 27,239,186 27,259,651 27,792,557 Intergovernmental 6,631,031 8,476,395 8,000,693 9,615,203 9,303,759 13,037,887 11,398,440 9,876,654 9,555,465 9,532,730 Fines and Forfeitures 3,973,230 4,113,261 4,253,147 4,298,799 3,548,731 3,822,810 3,894,167 7,227,835 4,363,838 3,939,271 Licenses and Permits 2,881,463 2,725,041 2,286,295 2,216,234 1,564,344 1,720,447 1,999,698 2,003,932 1,822,320 1,941,809 Interest Income 1,260,997 2,515,775 2,679,457 2,006,187 645,035 531,295 101,853 120,710 68,510 66,740 Miscellaneous 4,189,798 6,396,116 4,377,392 5,419,235 5,831,616 6,581,662 5,593,026 7,304,708 9,226,832 4,504,682 87,057,310 98,926,615 101,465,724 108,469,982 107,657,342 110,751,361 111,653,112 118,516,394 118,845,184 117,231,966 BPUB Economic Assistance - - - - - 3,000,000 2,500,000 - - - BPUB Lawsuit Settlement - - - - - 1,500,000 - - - - Utility Services from BPUB 3,670,800 4,631,622 4,056,690 4,537,729 4,163,337 4,008,429 4,224,881 4,104,574 4,108,466 4,647,888 Surplus Funds From BPUB 7,706,201 6,182,695 6,233,367 7,389,521 6,401,442 6,108,157 7,342,117 7,826,002 7,222,476 7,545,647 Total Revenues 98,434,311 109,740,932 111,755,781 120,397,232 118,222,121 125,367,947 125,720,110 130,446,970 130,176,126 129,425,501

EXPENDITURES Current: General Government 10,828,002 12,175,321 11,869,741 12,857,145 13,513,104 13,326,936 13,968,828 14,538,387 15,744,996 15,534,206 Public Safety 40,229,041 42,346,783 45,766,624 48,515,521 51,650,183 53,099,226 55,838,092 54,321,059 54,425,135 61,140,288 Public Works 11,576,094 10,959,872 17,166,841 18,104,009 15,161,270 13,511,762 12,484,906 14,969,568 13,327,104 11,651,908 Sanitation 3,099,578 3,343,453 2,336,864 3,970,837 3,943,836 4,244,336 4,834,591 4,972,499 4,894,972 4,969,879 Public Health 1,515,847 1,521,058 1,743,881 1,841,148 1,847,205 1,831,550 1,771,768 1,656,907 1,442,496 1,606,339 Housing assistance programs 1,039,356 1,311,822 1,755,782 1,988,762 2,135,547 2,455,203 869,786 625,826 268,607 2,181,269 Public Assistance 1,017,719 - 661,659 791,075 1,018,240 3,340,441 2,307,681 1,490,196 885,826 820,485 Culture and Recreation 6,090,303 7,328,363 7,602,199 9,020,927 9,508,576 8,775,294 10,047,971 10,531,303 9,430,968 9,140,889 Convention and tourism 1,700,485 1,768,676 1,828,713 2,023,469 2,211,423 2,091,719 2,040,494 1,960,229 1,998,464 1,982,551 Economic Development ------113,783 42,283 46,935 48,925 Debt Service: Principal 5,932,360 6,195,312 5,090,126 5,540,476 5,388,476 5,988,287 5,971,284 9,434,369 9,082,522 10,785,040 Interest and fiscal charges 8,589,024 7,994,865 9,167,264 9,509,684 11,367,707 10,627,648 10,361,478 6,373,353 6,460,859 6,243,411 Bond issuance costs 686,533 529,673 408,371 482,558 - 410,970 447,377 280,913 43,853 390,289 Lease Principal - 164,577 56,905 235,199 415,696 340,174 269,990 - - - Capital Outlay 18,002,352 24,823,535 15,748,652 15,590,878 15,432,982 10,390,968 7,244,395 11,473,289 12,403,013 12,136,352 Total Expenditures 110,306,694 120,463,310 121,203,622 130,471,688 133,594,245 130,434,514 128,572,424 132,670,181 130,455,751 138,631,831 Excess (Deficiency) of Revenues Over (under) Expenditures (11,872,383) (10,722,378) (9,447,841) (10,074,456) (15,372,124) (5,066,567) (2,852,314) (2,223,211) (279,625) (9,206,330)

OTHER FINANCING SOURCES (USES)

Capital Contributions - - - (400,611) ------Issuance of debt - 17,789,673 18,129,687 28,661,893 - - 7,560,000 924,024 12,375,000 9,760,000 Premium on issuance of debt - - - 420,169 ----- 1,943,040 Transfers in 3,191,916 3,844,254 3,899,979 4,209,711 2,593,538 2,338,148 5,689,546 3,038,657 2,957,987 2,626,653 Transfers out (4,155,306) (4,652,008) (5,447,510) (6,469,295) (3,413,113) (5,586,811) (9,381,725) (3,211,818) (6,113,156) (5,715,188) Asset transfers ----- (104,670) - - - - Sale of capital assets - 42,505 - 27,158 - - 30,551 - - - Issuance of capital lease - 434,421 - 237,876 810,244 ----- Issuance of refunding bonds 38,720,000 2,130,327 2,020,381 7,573,107 - 12,570,000 3,745,000 18,535,000 1,905,000 13,745,000 Premium on refunding bonds 932,037 - 3,079 - - - 103,315 1,099,547 967,314 - Payment to refunded bond escrow agent (39,172,196) (2,186,506) (2,003,267) (7,781,031) - (12,190,262) (3,829,069) (19,353,634) (1,872,349) (15,438,412) Total Other Financing Sources (Uses) (483,549) 17,402,666 16,602,349 26,478,977 (9,331) (2,973,595) 3,917,618 1,031,776 10,219,796 6,921,093

Net change in fund balances $ (12,355,932) $ 6,680,288 $ 7,154,508 $ 16,404,521 $ (15,381,455) $ (8,040,162) $ 1,065,304 $ (1,191,435) $ 9,940,171 $ (2,285,237)

Debt Service as a percentage of 15.73% 15.01% 13.57% 13.31% 14.53% 14.12% 13.68% 13.04% 13.17% 13.46% noncapital expenditures

344 City of Brownsville, Texas Operating Indicators by Function/Program Last Ten Fiscal Years

Function/Program FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014

Police Physical Arrests 8,067 7,643 7,168 7,138 7,520 7,520 9,215 7,691 6,853 6,245 Parking Violations 3,357 3,850 3,878 4,226 6,648 3,561 3,160 2,088 23,836 27,389 Traffic Violations 58,157 52,053 56,614 40,598 51,020 48,517 35,774 32,530 22,368 27,721

Fire Emergency Responses 5,021 5,375 6,311 6,973 6,974 6,723 7,094 12,523 25,524 25,002 Fires Extinguished 883 594 575 997 872 938 974 602 703 1,023 Inspections 1,334 1,894 1,928 1,904 1,844 2,000 1,560 806 1,175 1,637

Public Works Streets resurfaced (miles) 26 22 25 17 17 11 19 21 16 10 Potholes repaired 1 2,962 2,994 3,014 2,991 1,374 1,395 901 - - - Asphalt failure repairs (square feet) 1 ------80,000 392,320 375,000

Library Volumes in collection 180,340 189,492 182,754 213,770 236,134 277,488 260,820 268,748 277,836 297,553 Total volumes borrowed 167,930 202,824 237,269 261,149 327,969 412,135 502,165 540,356 590,723 492,477 Total patron visits 419,522 527,627 541,571 550,635 639,809 727,219 800,395 765,888 1,044,512 1,088,681

Transit Total Route Miles 870,425 983,892 1,014,319 998,715 988,196 924,000 1,084,814 1,053,464 1,039,746 782,319 Passengers 1,676,221 1,877,994 1,792,789 1,779,931 1,649,437 1,491,507 1,666,916 1,833,860 1,805,854 1,660,931

Aviation Boardings 77,244 91,450 93,852 85,521 80,293 87,804 89,000 91,912 93,383 88,926 Cargo (tons) 2,583 2,157 2,117 1,906 1,004 1,815 1,024 1,682 881 2,070

1 Method of tracking streets repairs was switched from potholes repair count to asphalt failure repairs in square feet beginning with fy 2012.

345 City of Brownsville, Texas Capital Asset Statistics by Function/Program Last Ten Fiscal Years

Function/Program FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014

Police Stations 3 3 3 3 3 3 3 3 3 3 Patrol Units 76 73 73 87 118 107 90 120 116 122

Fire Stations 9 9 9 9 9 9 9 9 9 9

Public Works Streets (miles) 375 400 700 705 707 708 709 713 764 759 Streets 1 - - - - 1,850 1,860 1,860 1,867 1870 2006 Traffic Signals 165 167 195 195 196 201 201 205 206 208

Parks and Recreations Parks 25 25 27 28 30 30 32 32 32 32 Acreage (estimated) 426 426 426 550 819 819 828 828 828 1000 Playgrounds 25 26 26 21 22 22 27 27 27 27 Swimming Pools 4 4 4 4 4 4 4 4 4 4 Baseball/softball diamonds 29 30 30 30 30 30 30 30 30 30 Soccer/football fields 9 9 9 9 41 41 41 41 41 41 Tennis Courts 18 18 18 18 18 18 18 18 18 18 Golf Courses 1 1 1 1 1 1 1 1 1 1 Community Centers 2 3 3 3 3 3 3 3 3 3

Transit Revenue Vehicles 44 42 40 38 37 34 35 35 36 19

1 Information not indicated for specific years is not available.

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GLOSSARY OF TERMS

The annual budget contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader in understanding the annual budget document, a glossary of terms is included below.

ACCOUNT CLASSIFICATION: A basis for distinguishing types of expenditures. The five major classifications used by the City of Brownsville are: personnel services (600s), material/supplies (700 thru 719), maintenance of buildings and structures (740s), maintenance of equipment (750s), and capital outlay (900s).

ACCRUAL BASIS: Method of accounting that recognizes the financial effect of transactions, events, and interfund activity when they occur, regardless of the timing of related cash flows

AD VALOREM TAXES: Also referred to as property tax, this is the charge levied on all real, personal, and mixed property according to the property’s assessed valuation and the tax rate, in compliance with the State Property Tax Code.

ADOPTED BUDGET: A plan of financial operation, legally adopted by the City Council, providing an estimate of expenditures for a given fiscal year and proposed means of financing them.

ALL FUNDS: Combined total of general fund, non‐bonded debt service fund, bonded debt service fund, special revenue fund, and enterprise fund.

ASSESSED VALUATION: A value established by the Cameron County Appraisal District which approximates market value of real of personal property. According to state law one hundred percent (100%) of the property value is used for determining the basis for levying property taxes.

ASSIGNED FUND BALANCE: A portion of fund balance that reflects a government’s intended use of resources. Such intent would have to be established at either the highest level of decision making, or by a body (e.g., finance committee) or an official designated for that purpose.

BALANCED BUDGET: A budget adopted by the legislative body and authorized by ordinance where the proposed expenditures are equal to or less than the proposed revenues.

BOND: A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayments of the principal are detailed in a bond ordinance. The most common type of bonds is general obligation (G.O.) and revenue bonds. These are most frequently used for construction for large capital projects, such as buildings, and streets.

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BONDED‐DEBT SERVICE FUND: A fund used to account for the monies set aside for the payment of interest and principal to holders of the City’s general obligation bonds, the sale of which finances long‐term capital improvements, such as facilities, streets and drainage, and parks.

BUDGET: A financial plan for a specified period of time (fiscal year) that matches planned revenues with expenditures. The “preliminary budget” designates the financial plan initially developed by departments and presented by the city manager to the city commission for approval. The “adopted budget” is the plan as modified and finally approved by that body. The approved budget is authorized by ordinance and thus specifies the legal spending limits for the fiscal year. The budget process in every Texas City must comply with the requirements of the Texas Uniform Budget Law.

BUDGETARY BASIS: Basis of accounting used to estimate financing sources and uses in the budget.

BUDGET DOCUMENT: The compilation of the spending plans for the various funds, along with supporting schedules, tables and charts, which, in total comprises the annual revenue and expenditure plan.

BUDGET MESSAGE: The opening section of the budget, which provides the city commission and the public with a general summary of the most important aspects of the budget. The message explains principal budget issues against the background of financial experience in recent years, and presents the views and recommendations of the city manager.

CAPITAL OUTLAY: Expenditures for equipment, vehicles, or machinery that results in the acquisition of assets with a useful life of more than one year. Cost of each individual item is $5000 or more.

COMMITTED FUND BALANCE: Portion of fund balance with self‐imposed limitations set in place prior to the end of the period requiring action by the highest level of decision making authority to impose, remove, or modify a constraint reflected in committed fund balance.

DELINQUENT TAXES: Real or personal property taxes that remain unpaid on and after February 1st of each year upon which penalties and interest and assessed.

DEPARTMENT: A major administrative segment responsible for management of operating divisions, which provide services within a functional area.

DEPRECIATION: The decrease in usefulness of plant assets or other than land. In accounting, refers to systematic allocation of a fixed asset’s cost to expense.

348 DIVISION: A basic organizational unit that is functionally unique and provides service under the administrative direction of a department.

EFFECTIVE TAX RATE: A rate that raises the same total levy as last year from properties taxable in both years.

ENTERPRISE FUND: A fund established to account for operations that are financed and operated in a manner similar to private business. The rate schedules for these services are established to insure that revenues are adequate to meet all necessary expenditures. The airport, motor vehicle parking system, public transit and country club are enterprise funds in the City of Brownsville.

ESTIMATED REVENUE: A formal estimate of how much revenue will be earned from a specific revenue source for some future period; typically, a future fiscal year.

EXPENDITURE: Funds spent in accordance with budgeted appropriations on assets or goods and services obtained.

FISCAL YEAR: A consecutive 12‐month period, which signifies the beginning and ending dates for recording financial transactions. The City of Brownsville’s fiscal year begins October 1 and end September 30 of the following calendar year. This is also called the budget year.

FUND: An accounting device established to control receipt a disbursement of income from sources set aside to support specific activities or attain certain objectives. Each fund is treated as a distinct fiscal entity with a self‐balancing set of accounts. In the budget process a formal annual budget is required for the general fund, debt service fund, non‐bonded debt service funds and special revenue funds.

FRANCHISE: The right granted by a government through a contract permitting private utilities the use of public property, such as streets, for wires, cables, pipes and other facilities to deliver their services.

FUND BALANCE: The excess of a fund’s current assets over its current liabilities, which sometimes is called net position in enterprise funds. A negative fund balance is often referred to as a deficit.

GENERAL FUND: The largest fund within the city, the general fund accounts for the majority of the financial resources of the government. General fund revenues include property taxes, sales taxes, licenses and permits, services charges, and other types of revenue. This fund includes most of the basic operating functions such as fire and police protection, municipal court, finance, city manager, city secretary, data processing, legal, health, personnel, inspection, public works, parks and recreation, EMS, engineering, zoning and general services and contingencies.

349 GENERAL OBLIGATIONS (G.O.) BONDS: Legal debt instruments which finance a variety of public projects such as streets, buildings, and improvements. These bonds are backed by the full faith and credit of the issuing government and are financed through property tax revenues. In Texas, G.O. bonds must be authorized by public referenda.

GOVERNMENTAL FUNDS: Funds generally used to account for tax‐supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds.

INTERGOVERNMENTAL REVENUE: Grants, entitlements and cost reimbursements from another federal, state or local governmental unit.

LEVY: To impose or collect by legal authority. The city commission has the authority to levy taxes, special assessments, and service charges as stated in the city charter.

MAINTENANCE: Cost of upkeep of property or equipment (account classification 740’s and 750’s).

MAJOR FUND: Any fund whose revenues or expenditures, excluding other financing sources and uses, constitute more than 10 percent of the revenues or expenditures of the appropriated budget should be considered a major fund for this purpose.

MODIFIED ACCRUAL BASIS: Basis of accounting used in conjunction with the current financial resources measurement focus that modifies the accrual basis of accounting in two important ways: 1) revenues are not recognized until they are measurable and available and 2) expenditures are recognized in the period in which governments in general normally liquidate the related liability rather than when that liability is first incurred (if earlier).

NET POSITION: Difference between assets, liabilities, deferred outflows of resources, and deferred inflows of resources.

NON‐BONDED DEBT SERVICE FUND: A fund used to account for the debt service on other general governmental non‐bonded long‐term debt of the city, such as lease‐ purchases.

NON‐SPENDABLE FUND BALANCE: Portion of net resources that can not be spent because of their form.

OPERATING BUDGET: Plans of current expenditures and proposed means of the financing them. The annual operating budget is the primary mean by which most of the financing, acquisition, spending, and service delivery activities of the city are controlled. State law requires the use of annual operating budgets.

350 PERSONNEL SERVICES: Cost related to compensating employees, including salaries, wages, insurance, payroll taxes, and retirement contributions (account classifications 600’s).

PROPERTY TAX: Also called ad valorem tax, this is the charge levied on all real, personal, and mixed property according to the property’s valuation and tax rate, in compliance with the State Property Tax Code.

RESERVE: An account used to indicate that a portion of fund resources is restricted for specific purpose, or is not available for appropriation and subsequent spending.

RESTRICTED FUND BALANCE: Portion of fund balance with externally enforceable limitations on use. Limitations may be imposed by creditors, grantors, contributors, or laws and regulations of other governments or by law through constitutional provisions or enabling legislation.

REVENUES: Funds received by the government as income, including tax payments, fees for specific service, receipts from other governments, fines, forfeitures, grants, rentals, interest income, and other miscellaneous receipts.

ROLLBACK TAX RATE: The rate that will produce last year’s maintenance and operation adjusted tax levy from this year’s adjusted values multiplied by 1.08 plus a rate that will produce this year’s debt service from this year unadjusted values divided by the anticipated tax collection rate.

SPECIAL REVENUE FUND: A separate fund, which accounts for resources that are legally restricted to expenditures for specific operational purposes. Convention and Tourism, Community Development, and B.P.D. are special revenue funds in the City of Brownsville.

SUPPLIES\MATERIALS: Cost of goods consumed by the City in the course of its operations (account classification 700 thru 719).

TAX RATE: The amount of tax levied for each $100 of assessed value for real, personal, or mixed property. The rate is set sometime in September each year by the city commission of the City of Brownsville, Texas.

TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit.

UNASSIGNED FUND BALANCE: Total fund balance in the general fund in excess of nonspendable, restricted, committed, and assigned fund balance. The City of Brownsville will maintain a minimum unassigned fund balance in its general fund ranging from 15% to 18% of the subsequent year’s expenditures and outgoing transfers.

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