City of Aransas Pass, Texas Adopted Budget FY 2019-2020
Presented to City Council - September 16, 2019 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
CITY OF ARANSAS PASS ANNUAL OPERATING BUDGET FOR FISCAL YEAR 2019-2020 This budget will raise more total property taxes than last year’s budget by an amount of $618,146 (General Fund $545,114 and Debt Service Fund 73,032), which is a 13.66% increase from last year’s budget. The property tax revenues to be raised from new property added to the tax roll this year is $172,811.15.
City Council Recorded Vote
The recoded vote for each member of the governing body voted by name voting on the adoption of the Fiscal Year 2020 (FY 2020) budget as follows: September 16, 2019 Ram Gomez, Mayor Yes Jan Moore, Mayor Pro Tem Yes Billy Ellis, Councilman Yes Carrie Scruggs, Councilwoman Yes Vick Abrego, Councilwoman Yes
Tax Rate Adopted FY 2019 Adopted FY 2020 Property Tax Rate $0.775196 $0.799194 Effective Rate $0.735196 $0.775196 Effective M&O Tax Rate $0.488940 $0.715601 Rollback Tax Rate $0.805452 $0.799194 Debt Rate $0.286212 $0.311772
At the end of FY 2019, the total debt obligation (outstanding principal) for the City of Aransas Pass secured by property taxes is $13,080,000. More information regarding the City’s debt obligation, including payment requirements for current and future years, can be found in the Debt Service Funds section of the budget document.
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TABLE OF CONTENTS
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Table of Contents Mission Statement 1 City Manager's Message 3 City Profile 7 Form of Government 10 History 11 Demographic & Economic Information 13 Area Attractions 14 City Council 15 Administrative Officials 16 Organizational Chart 17 Budget Summary 19 Consolidated Budget Total by Funds 21 Revenues Sources 26 Consolidated Expenditures 29 Building the Budget 33 Budget Process 35 Budget Calendar 36 Basis of Accounting 38 Basis of Budgeting 38 Fund Accounting 39 Fund Structure 39 Budget Ordinance 41 Ratify Increase in Revenues 43 Property Tax Ordinance 44 General Fund 45 Budget Fund Summary 47 Revenues 55 Revenues by Line Item 59 Expenditures 67 Expenditures by Department 71 City Council 73 City Manager 76 Information Technology 79 Finance 82 Emergency Management 86 Tax 90 Contractual & Support 92 Facilities & Building Maintenance 94 Municipal Court 97 Police Department Administration 101
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Table of Contents
Police Department Investigation 105 Police Department Patrol 108 Police Department Communications 111 Police Department Animal Control 114 Police Department Facilities 118 Fire Department 120 Library 125 Senior Center 130 Citizen's Collection Station 134 Garbage 136 Building/Code Enforcement 138 Planning 142 Streets & Drainage 145 Public Health 149 Parks & Recreation 151 Public Works Facilities 155 Debt Service Fund 157 Debt Service Overview 159 General Debt Service Fund 160 Debt Schedule 161 Water & Sewer Fund 163 Water & Sewer Fund Budget Summary 165 Water & Sewer Revenues 171 Water & Sewer Revenues by Line Item 175 Water & Sewer Expenditures 179 Water & Sewer Expenditures by Department 183 General 185 Administration 188 Billing 192 Meter Readers 196 Water Production 200 Water Distribution 204 Sewer Collection 208 Sewer Treatment 212 Harbor Fund 217 Harbor Fund Revenues & Expenditures 219 Aquatic Center Fund 229 Aquatic Center Fund Revenues & Expenditures 234 Civic Center Fund 239
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Table of Contents
Civic Center Fund Revenues & Expenditures 245 Municipal Court Technology Fund 249 MC Technology Fund Revenues & Expenditures 252 Municipal Court Building Security Fund 253 MC Building Security Fund Revenues & Expenditures 256 Hotel/Motel Fund 257 Hotel/Motel Fund Revenues & Expenditures 262 E911 Fund 263 E911 Fund Revenues & Expenditures 266 Municipal Development District (MDD) Fund 267 MDD Fund Revenues & Expenditures 272 Crime Control & Prevention District (CCPD) Fund 275 CCDP Fund Revenues & Expenditures 279 Policies 281 Budget Amendment Policy 283 Budget Policy 284 Capital Improvement Plan Policy 287 Debt Management Policy 288 Finance Policy 289 Fund Balance Policy 291 Investment Policy 294 Purchasing Guidelines 301 Glossary 307
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Mission Statement
We work closely with our citizens to provide services and facilities that provide an outstanding quality of life. We are dedicated to making Aransas Pass the most desirable place to live, work, play, and visit. We envision and work toward creating and maintaining a safe and secure environment, an informed citizenry, as well as high quality educational, recreational, and cultural opportunities, all within a robust and vibrant economic environment. We pledge, through a strong sense of teamwork and customer service, to be respectful of individual dignity and rights, to remain fiscally responsible, to ethically and responsively interact with our citizens, to innovate when addressing community needs, and, in doing this, be an organization in which we are all proud to serve.
Community Enrichment
Community Enrichment
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CITY MANAGER’S MESSAGE
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4 CITY OF ARANSAS PASS Gary Edwards, City Manager
August 20, 2019
Mayor Ram Gomez City Council City Hall Aransas Pass, Tx
Dear Mayor and Council:
Overall, the long-term economic picture for Aransas Pass continues to be bright. The recovery from Hurricane Harvey is well underway; Sales tax revenue continues to move upward and property tax revenue will improve as homes are built, repaired or replaced. The Fiscal Year 2020 Budget is the second post-storm budget. It continues to reflect many of the problems caused by Harvey, as well as the strengths that resulted. The City is showing progress with the a multi-year goal of having a General Fund balance below 25% - a figure that is usually considered the minimum amount. With this budget, that figure is now in the double digits. We began last fiscal year in the low single digits.
Some of the problems from Harvey that have impacted the FY19 and FY20 budgets include a weakened property tax caused by damaged or destroyed apartments and homes. The property tax is our major source of revenue. Also, a weakened water/sewer fund caused by fewer occupied residences. However, both are improving. New homes are being built and damaged homes and apartments are being repaired. This has a positive impact on the property tax revenue and the water/sewer fund.
The sales tax is our second strongest source of revenue. During FY19 we stopped using calendar year 2018 has a sales tax measurement year. That year is an anomaly and not a good indicator of purchases in Aransas Pass. An abnormally large amount of recovery work was going on in calendar year 2018 creating a bias in the sales tax amounts. Consequently a better indicator is calendar year 2017. When current sales tax totals are received we now compare those to 2017 and not 2018. For every month in 2019, when using this more accurate measurement, sales tax figures are increasing. Also, the economic projections locally, regionally, statewide and nationally are all strong, but somewhat less strong than FY19.
600 W. CLEVELAND - ARANSAS PASS, TEXAS 78336 PHONE (361) 758-5301 - FACSI M I LE (361) 758-4854 5 In order to begin turning around a multi-year weak fund balance two things must happen. Expenditures must decrease and revenues must increase. Throughout FY19 department heads have worked hard to hold down expenditures. They did the same thing during the FY20 budget process. Unfortunately, this must continue for the next year or two. Concurrent with that action, we continue to search for additional revenue sources. Economic development and its many options are currently being explored. Frankly, the economic picture for Aransas Pass is bright, so economic development as a major post-Harvey solution is viable. But we also have the immediate challenge of building the current FY20 budget. Elected officials and staff have shown their willingness to accomplish this goal, so I am confident what was successfully started last year will continue in FY20. With the continued community recovery from Category 4 Hurricane Harvey, citizens also are paving the way for an economically stronger Aransas Pass. This, in turn, helps strengthen the City Budget.
Sincerely, Gary Edwards, City Manager
600 W. CLEVELAND - ARANSAS PASS, TEXAS 78336 PHONE (361) 758-5301 - FACSI M I LE (361) 758-4854 6 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
CITY PROFILE
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City Profile Aransas Pass, Texas
Aransas Pass is the heart of the Coastal Bend. Located at 27°54′N 97°8′W (27.9019, -97.1395) on the coast of Texas touching the shores of Redfish Bay. The city limits of Aransas Pass encompass most of Redfish Bay and its islands, most of which are in Nueces County, as well a portion of Aransas Bay in Aransas County. The land portion of the city is primarily in San Patricio County, extending north into Aransas County. The City is on the mainland of Texas and is connected to Mustang Island (which contains the City of Port Aransas) via a 6-mile (9.7 km)- long causeway, and a free ferry that carries vehicles to the island. By Texas State Highway 35 and U.S. Route 181, Aransas Pass is 20 mi (32 km) northeast of Corpus Christi.
• ZIP Codes: 78335-78336
• Area code: 361
• Population: 8,123 (2018)
• Elevation: 16 ft (5 m)
• Counties: San Patricio, Aransas, Nueces
• Density 160/sq mi (61/km2)
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City Profile Form of Government
The City of Aransas Pass was incorporated April 5, 1910. The City is governed by a Council-Manager form of government. The City Council consists of the Mayor and 4 Council Members. The Positions of Mayor, Place 1, and Place 3 are to be elected on odd-numbered years and the positions of Place 2 and Place 4 shall be elected during even-numbered years. The members of the Council shall serve for a term of two (2) years from the date of their election. The City Council appoints a City Manager who will be the Chief Administrative Officer of the City and will be responsible to the City Council for the efficient administration of all of the affairs of the City.
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City Profile History
The first people to discover Aransas Pass were the Karankawa Indians, however, by the 1830’s there were very few Karankawa remaining. The name ‘Aransas’ was influenced by Spanish Catholic Missionaries and was named for the ‘Pass’ between Mustang and St. Joseph’s Islands. Pryer Lea was the first of many to attempt to turn Aransas Pass into a flourishing deep water port city. He founded the Aransas Road Company and began his attempts at creating the railroad and turnpike to connect the Coast with San Antonio. In the 1850’s his failed attempts were then revived by the Central Transit Company, unfortunately, due to the Civil War funding ran out quickly. The dreams of having a deep water port city had not ended and in 1879 $10,000 was raised by a Rockport group to help fund this project. Also, in 1879 Congress passed a resolution to authorize Aransas Pass to deepen the waters. In 1882 a charter was put in place by the Texas Homestead and Farmers Association (Aransas Pass Land Company) to purchase and subdivide the land. In 1890 combined efforts led to yet another project to dig a channel from the Gulf to the proposed Harbor City Location. In 1891 work had begun on the Terminal Railroad linking Aransas Pass to the mainland. The Terminal Railroad was the link between the San Antonio and Aransas Pass Railway and the offloading of barges to bring the rock being used for the jetty. In 1893 the news of this development had the Country buzzing with excitement. In 1893 to accommodate the flood of people and to further give reason for excitement the 3 story Hoyt Hotel (Bayview Hotel) opened its doors. Yet again the dream of creating this flourishing city was crushed by the panic of 1893. In 1899 the US Corps of Engineers took on the $401,554 project given to them at no charge by the previous promotors. Finally in 1907, after many years and multiple failed attempts a second jetty and deep water channel had been completed. Thomas Benton Wheeler, a former Lieutenant Governor of Texas was able to successfully entice real estate developers to buy 12,000 acres from Mary McCampbell. This opened the door for the biggest land sale in South Texas. 6,000 land lottery tickets were intended to be sold at $100 a ticket until Postal Inspectors forced competitive bidding to take place.
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City Profile
The Lottery included the chance to win 3 prizes and 1 city lot per ticket. Developers continued dredging the channel and forming the Terminal Railroad to join the Southern Pacific main line. Things seemed to be moving in the right direction on September 13, 1912 records stated that in two weeks 47,093 bales of cotton had been shipped. In 1910 the city was incorporated and W.H. Vernor was elected Mayor. In 1916 the resilient city was hit with a hurricane and was able to recover within two months. In 1919 the city was not as fortunate receiving severe damage to the city and its shipping facilities. June 5, 1920 the dream of having a flourishing deep water port city ended when Corpus Christi was chosen over Aransas Pass and Rockport. The city continued to grow despite this set back and in 1892 the school system was started by a combined Methodist church and school building. Charles T. Black was the first Post Master when the Post Office opened in 1892. In 1911 a two story school building was erected and in 1988 the building was still used as the central office for the school district. A Seawall was built after the devastating hurricane of 1919 and opened the door for a new venture for the city. Fishing and shrimping became the new industry for the city of Aransas Pass and at one time the city held the largest shrimping fleet on the Gulf Coast. The city continues to be a fishing coastal town where tourists and locals alike can enjoy the waterfront properties and activities.
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City Profile Demographic and Economic Information
POPULATION EDUCATION 2018 Estimate 8,123 High school graduate or higher (age 25+) 74.7% 2010 Census 8,204 Bachelor’s degree or higher (age 25+) 10.1%
FAMILIES AND LIVING ARRANGEMENTS HEALTH AVERAGE HOUSEHOLD SIZE 2.51 Persons with disability under 65 12.7% NUMBER OF HOUSEHOLDS 3,263 Persons without health insurance under 65 26.7% Living in same house 1 year ago 73.3% Language other than English 32.3% spoken in the home INCOME AND POVERTY Median Household Income $38,852 Per Capita Income in past 12 months $23,193 AGE AND SEX Persons in poverty 20.4% Persons under 5 years 7.1% Persons under 18 years 22.7% Persons 65 years and over 19.2% Female Persons 50.2% ECONOMY Civilian Labor Force (16+) 53.4% Civilian Labor Force (Female, 16+) 43.1% Total Retail Sales, 2012 ($1,000) 267,670 RACE Total Retail Sales per Capita 2012 $32,319 White 88.7% Total Accommodation and food services 18,970 Black or African American 3.2% sales, 2012 ($1,000) American Indian and Alaska Native 0.7% Asian 0.8% Native Hawaiian and Other Pacific Islander 0.0% BUSINESSES Two or More Races 5.2% All firms 766 Hispanic or Latino 49.0% Men-Owned Firms 265 Women-Owned Firms 279 Minority-Owned Firms 257 Nonminority-Owned Firms 473 POPULATION CHARACTERISTICS Veteran-Owned Firms 52 Veterans 675 Nonveteran-Owned Firms 639 Foreign Born Persons 7.6%
Source: US Census Bureau
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City Profile Area Attractions Aransas Pass offers a wide variety of events, parks, water activities, and more. Annual Events • Shrimporee • Baconfest • Hotties on the Harbor • 4th of July Fireworks Celebration • Fall Feast PARKS • Aquatics Center • Community Park • Conn Brown Harbor Park • Newbury Park • Lighthouse Lakes Paddling Trails
Things to Do • Kayaking • Fishing • Theater • Shopping • Coastal Dinning • Farmer’s & Artisan Market
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City Council
Mayor Ramiro Gomez
Councilwoman Councilwoman Mayor Pro-Tem Carrie Scruggs Janet Moore Councilman William "Billy" Ellis
Councilwoman Vickie Abrego
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City of Aransas Pass Administrative Officials
City Manager Gary Edwards
City Secretary Mary Juarez
Chief of Police Eric Blanchard
Human Resources Manager Corina Saenz
Information Technology Director Jeff Martin
Finance Director Sandra Garcia
Fire Chief Nathan Kelley
Public Works Director Fernando Quintanilla
Building Official Burl Smith
Community Enrichment Director Sarah Lee
Harbor Master Chuck West
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Organizational Chart
Aransas Pass Citizens
Mayor and Council
Municipal Court City Boards City City Attorney Judge Manager Secretary
Admin Assit. HR Public Information Finance Public Water/ Community Municipal Safety Works Harbor Technology Sewer Enrichment Court Master A/P, A/R, Building/ Code Water Police Library Production Accounting Enforcement Water Senior Payroll Fire Planning Distribution Center
Utility Billing Animal Streets & Wastewater Aquatic Control Drainage Collection Center Wastewater Meter Emergency Parks & Civic Readers Management Recreation Treatment Center Code Enforcement
Community Enrichment
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BUDGET SUMMARY
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City of Aransas Pass Consolidated Budget Totals by Fund FY 2020 Adopted Budget
Estimated Anticipated Estimated Anticipated Anticipated Fund Beginning Fund Revenues / Ending Fund Expenditures Change Balance Sources Balance
100 General Fund 3,414,945 10,263,727 10,260,642 3,085 3,418,030
150 Debt Service Fund (73,802) 1,780,462 1,713,063 67,399 (6,403)
200 Water & Sewer Fund 5,321,779 4,066,800 4,991,494 (924,694) 4,397,085
300 Harbor Fund 878,860 339,500 339,401 99 878,959
400 Aquatic Center (25,600) 348,000 361,831 (13,831) (39,431)
450 Civic Center (168,446) 365,500 354,162 11,338 (157,108)
502 Technology Fund 15,172 5,420 15,800 (10,380) 4,792
503 Building Security Fund 36,151 4,150 5,000 (850) 35,301
700 Hotel/Motel Fund 121,364 272,100 239,000 33,100 154,464
800 E911 Fund 400,104 94,780 74,141 20,639 420,743 Municipal Development 900 District 981,863 1,032,000 971,563 60,437 1,042,300 Crime Control & 950 Prevention District 1,555,415 1,015,000 1,180,300 (165,300) 1,390,115
Community Enrichment
Community Enrichment
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City of Aransas Pass Consolidated Budget Summary Fiscal Year 2020 Governmental Fund Types
Crime Municipal Control & General Debt Service Development Prevention Other Non- Fund Fund District District Major Funds
Fund Balances-Beginning of Year 3,414,945 (73,802) 981,863 1,555,415 572,791
Revenues Taxes
Property Taxes 3,429,452 1,780,462
Sales Taxes 2,200,000 1,020,000 1,000,000
Franchise Taxes 340,700
Mixed Beverage Taxes 15,500
Occupancy Taxes 270,000
Licenses and Permits 486,050
Intergovernmental 129,000
Charges for Services 1,663,308 54,000
Rents and Royalties 29,669 Industrial Development Districts and PILT 210,748
Fines and Forfeitures 200,800 5,300
Interest Income 70,000 12,000 15,000 3,150
Drug Forfeitures 91,000
Donations 7,500
Other 258,000
Total Revenues 9,131,727 1,780,462 1,032,000 1,015,000 332,450
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Crime Municipal Control & General Debt Service Development Prevention Other Non- Fund Fund District District Major Funds Expenditures
General Government 1,931,489 153,500 4,300
Public Safety 4,383,464 94,941
Public Works 1,520,535
Sanitation Health & Welfare 1,276,930 Water & Sewer
Culture and Recreation 544,138
Tourism 239,000 Debt Service
Principal 1,335,000 430,000
Interest and Fiscal Charges 378,063 128,063
Capital Outlay 568,087
Total Expenditures 10,224,642 1,713,063 711,563 4,300 333,941
Excess (deficiency) of revenues over/under expenditures (1,092,915) 67,399 320,437 1,010,700 (1,491)
Other Financing Sources (Uses)
Transfers In 1,132,000 44,000
Transfers Out (36,000) (260,000) (1,176,000) Insurance Proceeds Grants Received Bond Proceeds Total other financing sources and uses 1,096,000 - (260,000) (1,176,000) 44,000
Net Change in Fund Balance 3,085 67,399 60,437 (165,300) 42,509
Fund Balances-End of Year 3,418,030 (6,403) 1,042,300 1,390,115 615,300
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Proprietary Fund Types
Water & Civic Center Aquatic Combined Sewer Fund Fund Center Fund Harbor Fund Total
Fund Balances-Beginning of Year 5,321,779 (168,446) (25,600) 878,860 11,885,014
Revenues Taxes
Property Taxes 5,209,914
Sales Taxes 4,220,000
Franchise Taxes 340,700
Mixed Beverage Taxes 15,500
Occupancy Taxes 270,000
Licenses and Permits 486,050
Intergovernmental 129,000
Charges for Services 4,058,400 105,500 220,000 6,145,208
Rents and Royalties 339,500 369,169 Industrial Development Districts and PILT 210,748
Fines and Forfeitures 206,100
Interest Income 8,400 108,550
Drug Forfeitures 91,000
Donations 7,500
Other 258,000
Total Revenues 4,066,800 105,500 220,000 339,500 18,067,439
Expenditures
General Government 247,401 2,336,690
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Public Safety 4,454,264
Public Works 1,520,535
Sanitation Health & Welfare 1,276,930
Water & Sewer 4,163,490 4,163,490
Culture and Recreation 354,162 361,831 1,260,131
Tourism 239,000 Debt Service -
Principal 635,000 2,400,000
Interest and Fiscal Charges 193,004 699,130
Capital Outlay 568,087
Total Expenditures 4,991,494 354,162 361,831 247,401 18,918,256
Excess (deficiency) of revenues over/under expenditures (924,694) (248,662) (141,831) 92,099 (850,817)
Other Financing Sources (Uses)
Transfers In 260,000 128,000 1,564,000
Transfers Out (92,000) (1,564,000) Insurance Proceeds - Grants Received - Bond Proceeds - Total other financing sources and uses - 260,000 128,000 (92,000) -
Net Change in Fund Balance (924,694) 11,338 (13,831) 99 (850,817)
Fund Balances-End of Year 4,397,085 (157,108) (39,431) 878,959 11,034,197
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CONSOLIDATED CITY BUDGET
The FY 2020 budget for all funds totals $19,631,439 in revenues and $20,482,256 in expenditures, including transfers between funds and grant spending. In accordance with City Council guidelines, the budget is fiscally sustainable. The City’s largest fund, the General Fund, and other General Fund Type Funds show balanced FY 2020 budgets. The Proprietary Fund Type Funds included in the consolidated city total shows expenditures exceeding revenues by $927,088 due primarily to grant matching for projects and FEMA projects.
Due to the multi-year nature of most projects, it is common for project funding (show in a budget as revenue) to occur in a different fiscal year than project expenditures. Please note that the consolidated budget does not include the Capital Project Budget component unit fund. This fund is presented separately.
CONSOLIDATED REVENUES
FY 2020 citywide budgeted revenues total $19,587,439. Primary revenue sources are charges for services, property tax, and sales tax. Each of these revenues sources are expected to increase in FY 2020.
CITYWIDE REVENUE SOURCES Revenue Type FY 2020 Budget % Property Taxes 5,209,914 26.5% Franchise Taxes 340,700 1.7% Occupancy Taxes 270,000 1.4% Licenses and Permits 486,050 2.5% Charges for Services 6,145,208 31.3% Rents and Royalties 369,169 1.8% Sales Taxes 4,220,000 21.5% Industrial Development Districts and PILT 210,748 1.1% Fines and Forfeitures 206,100 1.1% Other 609,550 3.1% Transfers In 1,564,000 8.0% 19,631,439 100.0%
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Fines and Forfeitures Other Transfers In 1% 3% Industrial 8% Development Property Taxes Districts and PILT 27% 1% Sales Taxes 22%
Franchise Taxes 2%
Occupancy Taxes Rents and Royalties 1% 2%
Licenses and Permits Charges for Services 2% 31%
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• PROPERTY TAX is a $0.799194 tax levied on each $100 of assessed real property value. • FRANCHISE TAXES are the rental costs paid by utilities that use the city’s right-of-ways to their city property to transmit their services. • OCCUPANCY TAX is a local hotel tax that the city collects. The current rate is 7%. • LICENSES AND PERMITS are fees that are collected through the building department. • CHARGES FOR SERVICES include sanitation, water, sewer, civic center, and aquatic center fees. • RENTS AND ROYALTIES ate collected from the Lessees. The majority are Harbor related leases. • SALES TAX is a 1% tax on all retail sales, leases and rentals of most goods, as well as taxable services. • INDUSTRIAL DEVELOPMENT DISTRICTS AND PILT are agreements that contractually protect companies located in the designated district from annexation and City requirements in exchange for a Payment in Lieu of Taxes (PILOT). • FINES AND FORFEITURES – Fines are the mandatory punishment meted out by the municipal courts. Forfeitures are seized properties that were used in, and the proceeds gained from, commission of certain crimes. • OTHER REVENUES consist of mix beverage tax, interest income, donations, and miscellaneous revenues. • TRANSFERS in are revenues transferred from one fund to another.
Community Enrichment
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CONSOLIDATED EXPENDITURES
Consolidated citywide expenditures for FY 2020 are budgeted at $20,482,256 including transfers. As previously mentioned, these numbers do not include expenditures for Capital Projects, which are presented as a separate component unit fund.
By service Public Safety is the largest expenditure, representing 21.7% of the total. Employees are receiving either a 3% COLA or a merit increase as each department director recommends for their staff.
Citywide – Expenditures by service
Transfers General Capital Outlay 8% 3% Government 11%
Debt Service 15%
Public Safety 22%
Tourism 1%
Culture and Recreation 6%
Public Works 8%
Water & Sewer Sanitation Health & 20% Welfare 6%
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Combined Expenditure by Service Total %
General Government 2,336,690 11.4%
Public Safety 4,454,264 21.7%
Public Works 1,520,535 7.5% Sanitation Health & Welfare 1,276,930 6.2%
Water & Sewer 4,163,490 20.3%
Culture and Recreation 1,260,131 6.2%
Tourism 239,000 1.2%
Debt Service 3,099,130 15.1%
Capital Outlay 568,086 2.8%
Transfer Out 1,564,000 7.6%
20,482,256 100.0%
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Expenditures by Fund
The General Fund accounts for 50.04% of the City’s expenditures. Police, Fire, Parks, and Streets are the major departments included in this fund. The Water & Sewer Fund with its Water Production and Distribution, Sewer Collection and Treatment, and Meter Reading and Billing departments represents 24.34% of expenses. Debt services represents 8.35% with smaller funds making up the remaining amount.
Citywide Expenditures by Fund: Community Enrichment
General Fund
Debt Service Fund
Water & Sewer Fund
Crime Control & Prevention District Municipal Harbor Fund Developme Technology Fund Aquatic Center Hotel/Motel Fund E911 Fund Civic Center
Community Enrichment
Community Enrichment
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BUILDING THE BUDGET
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Budget Process
Development of Proposed Budget
The City Manager is responsible for the development of the City operating and capital budgets. The Finance Department assist the City Manager in the management, coordination, development and production of the City’s annual operating and capital budgets. In developing budgets, Department Directors reference their departmental missions and objectives, and maintain the priorities established by the City Council. The Department Director manages and coordinates all departmental efforts to produce the department budget. The budget is then submitted to the City Manager and the Finance Department for review.
The close involvement of Department Directors in the budget process is essential. Department Directors are the best source of information in identifying both service needs and opportunities.
In the course of reviewing departmental budget requests, the City Manager considers the following: • Do performance and service levels justify the budget request? Could the requested funds be utilized elsewhere within the organization? Are all budget requests totally with justification or merit? • Are the spending request credible? What are the basis and assumptions placed within the request? • Is the approach to a particular service the best way to achieve the stated objective based on the department’s previous track record? • How significant or valuable are programs, services and operational enhancements to the community? If reductions in existing services are necessary, which will be eliminated first? • Will service enhancements lead to long-term savings? • What consideration has the Department Director given to reducing the cost of existing programs through better utilization of personnel, improved work methods and automation?
Proposed Budget Submittal
Sixty days prior to the beginning of the fiscal year, the City Manager submits the proposed budget to City Council and files one with the City Secretary. The City Manager presents the proposed budget to the City Council during regular meetings and work sessions.
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Public Hearing/Budget Adoption
After the public hearing, the City Council adopts a balanced budget prior to October 1st, the beginning of the fiscal year. If Council fails to adopt the budget by this date, the amounts appropriated for the current fiscal year are deemed adopted for the ensuing fiscal year on month to month basis. All items will be prorated until Council adopts a budget.
Budget Administration
The administration of the budget is a year round activity for both the City Manager and Department Directors. Revenues and expenditures are monitored on a regular basis and financial reports are submitted to the City Council for review on a monthly basis. Departmental expenditures are subject to the City’s Purchasing Policy to insure the highest degree of accountability. Operating expenditures are controlled at the department level for General Fund and at the fund level for other funds and may not exceed appropriations at those levels. Capital project expenditures are controlled at the fund and project level and may not exceed appropriations at any of those levels.
Budget Process Calendar Planning April
Department's Adopt Budget Budgets September May
City Council's City Manager's Budget Budget Aug.- Sept. June & July
3636 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Planning (April) • April 22 – Work session presentation of budget calendar. • April 30 – Preliminary values are due from Chief Appraiser.
City Council’s Budget (August – September)
• May 13 – Budget worksheets are delivered to Department Directors.
Adopted Budget October
• June 3 – Budget Public Hearing – Provides an opportunity for citizens to offer input into the budget process. • June 14 – Strategic Budget Planning Session – This session includes Mayor, City Council, and Department Directors. The purpose of this session is to give the Mayor and City Council the opportunity to offer goals for upcoming budget. • June 17 – Budget worksheets are returned to City Manager and Director of Finance. • June 24 – 28 - Budget Committee meeting with Department Heads. • July 15 – Budget Preview to City Council. • July 25 – Certified appraisal Rolls are delivered by the Chief Appraiser. • July 29th – Work session with Mayor and Council. Present summary of projected available funding for the upcoming fiscal year along with proposed expenditures. Department’s Budget (May)
• August 1 – Proposed budget is filed with City Secretary. • August 19 – City Council set date for Budget & Tax Rate Public Hearing. • September 3 – Public Hearing for the Property tax Rate • September 16 – Public Hearing for the Budget. Adoption of the Budget and Property Tax Rate.
City Manager’s Budget (June & July)
• Oct 1 – Fiscal year begins; implementation of adopted budget. • Oct 4 – Distribute final budget to departments. Community Enrichment Community Enrichment
3737 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Basis of Accounting
The accounting and financial reporting policies of the City conform to Generally Accepted Accounting Principles (GAAP) and the accounting principles prescribed by the Governmental Accounting Standards Board (GASB). The City uses fund accounting to ensure and demonstrate compliance with finance related legal requirements.
Governmental Funds - Governmental activities, which normally are supported by taxes, grants, and intergovernmental revenues, are reported in governmental funds. The largest governmental fund is the General Fund. Other governmental funds include special Debt Service Fund, Municipal Development Fund, Crime Control and Prevention District, and Other Non- Major Funds. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current year or soon enough thereafter to pay liabilities of the current year. For this purpose, the City considers revenues to be available if they are collected within 60 days of the end of the fiscal year. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
Proprietary Funds - The proprietary fund category includes Water and Sewer Fund, Aquatic Center Fund, Civic Center Fund, and Harbor Fund. These funds are used to account for activities that are similar to private sector businesses. The largest proprietary fund is the Water Fund. Proprietary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flow.
BASIS OF BUDGETING
In most cases, the City’s budget follows the same basis as the accounting and financial reporting previously described. Exceptions to this treatment are as follows:
• Capital outlay is budgeted as expenditures in the year purchased. • Depreciation is not budgeted. • Principal payments are shown as expenditures rather than a reduction of the liability. • Purchases of inventory are considered to be expenditures when purchased, not when sold or used. • Accrued compensated absences are not considered expenses until paid.
3838 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Fund Accounting
Fund accounting is used for both budgeting and accounting purposes. Each fund is established for a specific purpose and is considered a separate accounting entity.
The flow of revenues and expenditures within each fund is somewhat like a bank checking account. Revenues are deposited into the account and are used to fund maintenance and operations throughout the year. At the end of the fiscal year, any excess of revenues over expenditures remains in the account and is called fund balance. The fund balance can be reserved or designated to be spent only for certain items in the future, such as capital projects.
City Council must approve, or appropriate, any expenditure from the various funds, including expenditures from reserves. The authorization is typically granted before the fiscal year begins, but it can also be done with approval from City Council anytime during the year, if sufficient funds are available.
Fund Structure
In accordance with the Governmental Accounting Standards Board (GASB), our annual report is grouped in reporting sections for governmental funds, proprietary funds and component unit funds. Funds are further broken down into fund types within each GASB grouping. Fund types include general, capital projects, special revenue, debt service, and enterprise. The next level down is individual funds, which are shown below with our internally assigned fund number in parenthesis.
Governmental Fund Category
General Capital Projects Special Revenues Debt Service General Fund Grants & Bonds Fund Municipal Development Fund General Debt Service Federal Impress Fund Crime Control & Protection Fund State Impress Fund e911 Fund Hotel/Motel Fund Technology Fund Building Security Fund
Proprietary Fund Category
Major Enterprise Non Major Enterprise Water and Sewer Fund Aquatic Center Fund Civic Center Fund Harbor Fund
3939 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
General Fund – The General category is a governmental fund type that includes the majority of City services. Services provided in this category include: City Council, City Secretary, City Attorney, Finance, Information Technology, Municipal Court, Police, Fire, Planning, Building/Code Enforcement, Parks and Recreation, Streets, Public Health, and Library. The following funds are included in the General category:
• General Fund • Federal Impress Fund • State Impress Fund
Capital Projects Fund - The following funds are governmental funds used to account for resources that are restricted, committed or assigned to expenditure for capital outlays:
• Grants & Bond Fund
Special Revenue Funds - The following funds are governmental funds used to account for specific revenue sources that are legally restricted or committed to expenditure for specified purposes:
• Municipal Development District Fund • Crime Control and Prevention District Fund • E911 Fund • Hotel/Motel Fund • Technology Fund • Building Security Fund • Debt Service Fund - The following fund is a governmental fund type, also known as an interest and sinking fund, and is used to account for the accumulation and expenditure of funds required to make principal and interest payments on tax supported debt:
• General Debt Service Fund
Enterprise Funds - The following funds are proprietary funds used to account for business type activities that are financed primarily through fees charged for goods or services provided:
• Water & Sewer Fund • Aquatic Center Fund • Civic Center Fund • Harbor Fund
4040 ORDINANCE NO. 2019-____
ORDINANCE ADOPTING THE ANNUAL BUDGET OF THE CITY OF ARANSAS PASS, TEXAS, FOR THE FISCAL YEAR 2019-2020 BEGINNING OCTOBER 1, 2019; AND AUTHORIZING THE MAYOR TO EXECUTE ANY RELATED DOCUMENTS.
______
WHEREAS, THE City Charter calls for the adoption of an annual budget, and as adopted, such budget shall constitute an appropriation for the purposes stated, in amounts set forth therein, and authorization of the accounts to be raised by taxation and other means for purposes of the City; and
WHEREAS, the City Council has complied with the requirements of the City Charter with respect to reviewing the budget and public hearings thereon; now
THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ARANSAS PASS, TEXAS:
SECTION 1: The budget is hereby adopted as the annual budget of the City of Aransas Pass for the Fiscal Year 2019-2020, and filed with the City Secretary.
SECTION 2: The estimated revenues of the City of Aransas Pass for said fiscal year are set forth in said budget.
SECTION 3: By the adoption of said annual budget, there is hereby appropriated for the purposes stated therein the sums set forth in various activity accounts. The sum appropriated for each such account is categorized by the following classifications thereof, to-wit: a) Personnel Services, b) Operations, c) Supplies, d) Capital Outlay, and e) Debt Service.
SECTION 4: Requisitions for encumbrances against, and the payment of money out of various appropriations described in this Ordinance, shall be made by the City Manager in accordance with the provisions of the City Charter and State Laws.
SECTION 5: The City Manager is hereby directed to make the necessary entries on the books and accounts of the City to show the appropriations and allocations as set forth in this budget.
SECTION 6: The form of the budget is hereby adopted, the estimated revenue therein contained and the appropriations made thereto, as set out in said budget, are hereby approved.
PASSED AND ADOPTED BY THE CITY COUNCIL of the City of Aransas Pass, Texas this the _____ day of ______, 2019. 4141 CITY OF ARANSAS PASS, TEXAS
By: ______Ramiro Gomez, Mayor
ATTEST:
______Mary Juarez, City Secretary
APPROVED AS TO LEGAL FORM:
______Roxann Pais Cotroneo City Attorney
42 42 ORDINANCE NO. 201-_____
ORDINANCE TO RATIFY INCREASE OF $______IN PROPERTY TAX REVENUES FROM LAST YEAR’S OPERATING BUDGET AS REFLECTED IN THE 2019-2020 OPERATING BUDGET.
______
WHEREAS, Section 102.007 (c) of the Texas Local Government Code provides that adoption of a budget that will require raising more revenue from property taxes than in the previous year, requires a separate vote of the governing body to ratify the property tax increase reflected in the budget and that a vote under this subsection is in addition to and separate from the vote to adopt or vote to set the tax rate;
THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ARANSAS PASS, TEXAS:
SECTION 1. That the City council ratifies in property tax revenues from last year’s operating budget as reflected in the 2019-2020 Operating Budget.
PASSED AND ADOPTED BY THE CITY COUNCIL of the City of Aransas Pass, Texas this the _____ day of ______, 2019.
CITY OF ARANSAS PASS, TEXAS
By: ______Ramiro Gomez, Mayor
ATTEST:
______Mary Juarez, City Secretary
APPROVED AS TO LEGAL FORM:
______Roxann Pais Cotroneo City Attorney
43 43 ORDINANCE NO. 2019-____
AN ORDINANCE LEVYING THE AD VALOREM TAX RATE FOR FISCAL YEAR 2019-2020; AND AUTHORIZING THE MAYOR TO EXECUTE ANY RELATED DOCUMENTS.
WHEREAS, the budget for the Fiscal Year 2019-2020, as prepared by the City Manager and adopted by the City Council, is based upon a combined tax rate of $0.799194 cents, per each One Hundred ($100) Dollars assessed valuation; now
THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ARANSAS PASS, TEXAS:
SECTION 1: There is hereby levied on each One Hundred ($100.00) Dollars of assessed value of all property both real and personal, within the corporate limits of the City of Aransas Pass, Texas, except such property as may be by law exempt from taxation, a tax rate of $0.487422 cents per each One Hundred ($100.00) Dollars assessed valuation for the purpose of meeting the Maintenance and Operation requirements of the General Fund of the City of Aransas Pass, Texas, for the fiscal year beginning October 1, 2019 and ending September 30, 2020.
SECTION 2. In addition to the rate set forth in Section 1 above, there is hereby levied on each One Hundred ($100.00) Dollars of assessed value of all property, both real and personal, within the corporate limits of the City of Aransas Pass, Texas, except such property as may be by law exempt from taxation, a tax rate of $0.311772 cents per each One Hundred ($100.00) Dollars assessed valuation for the purpose of meeting the Interest and Sinking requirements of the General Fund for the fiscal year beginning October 1, 2019 and ending September 30, 2020.
PASSED AND APPROVED BY THE CITY COUNCIL of the City of Aransas Pass, Texas, this ______day of ______, 2019.
CITY OF ARANSAS PASS, TEXAS
______Ramiro Gomez, Mayor ATTEST:
______Mary Juarez City Secretary
APPROVED AS TO LEGAL FORM:
______Roxann Pais Cotroneo City Attorney
44 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
GENERAL FUND
4545 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
46 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
GENERAL FUND BUDGET SUMMARY
4747 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
48 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
General Fund Budget Summary History Current Adopted 2019 2018 2019 Projected 2020 2017 Actual Actual Budget Year End Budget Revenues Taxes
Property Taxes 2,068,032 2,531,706 2,884,338 2,806,597 3,429,452
Sales Taxes 1,992,039 2,524,318 2,275,000 2,199,973 2,200,000
Franchise Taxes 410,884 339,642 327,500 350,808 340,700
Mix Beverage Taxes 13,980 16,883 15,500 16,532 15,500
Licenses and Permits 465,906 797,878 544,450 468,606 486,050
Intergovernmental 128,988 129,034 127,000 129,950 129,000
Special Assessments 799 - 616 - -
Charges for services 1,675,881 1,703,452 1,662,058 1,745,610 1,663,308
Rents and Royalties 73,045 52,303 87,531 50,084 29,669 Industrial Development Districts and PILOT 250,617 198,768 208,700 64,711 210,748
Fines and Forfeitures 320,062 235,981 259,600 203,320 200,800
Interest Income 5,864 50,092 95,000 76,063 70,000
Donations 26,578 29,285 7,500 8,069 7,500
Drug Forfeiture 2,262,689 171,782 - 90,301 91,000
Other 106,103 11,434 391,216 123,730 258,000
Total Revenues 9,801,467 8,792,557 8,886,009 8,334,354 9,131,727
4949 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2018 2019 Projected 2020 2017 Actual Actual Budget Year End Budget Expenditures General Accounts - - - - -
Operations 318,537 120,628 - - -
City Council (302,412) - 147,100 164,860 154,059
City manager 284,688 175,648 169,598 165,768 169,100
IT 160,435 158,049 219,108 180,279 179,312
Finance 229,363 215,529 218,939 244,323 259,943
Emergency Management 95,587 93,618 94,836 82,036 121,160
Taxes 84,342 83,586 92,500 98,116 94,418
Contractual Obligations 731,111 392,213 527,889 547,884 719,564 Facilities/Building Maintenance 56,193 55,497 54,194 71,876 80,479
Municipal Court 197,821 176,146 169,327 154,807 168,859
PD - Administration 898,844 873,772 833,336 814,630 1,080,278
PD Investigations 500,517 507,487 524,371 521,233 540,322
PD - Patrol 1,096,632 1,070,403 1,178,122 1,110,590 1,275,061
PD - Dispatch 383,468 360,699 367,348 378,325 416,919
PD - Animal Control 92,663 79,681 97,398 112,784 241,251 PD - Facility/Building Maintenance 72,275 89,629 91,500 73,329 73,845
Fire 1,133,430 1,090,944 1,144,306 1,005,181 1,167,133
Library 175,427 208,446 176,097 192,076 192,219
5050 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2018 2019 Projected 2020 2017 Actual Actual Budget Year End Budget
Senior Center 40,929 12,637 43,186 10,645 -
Citizen’s Collection Station 4,675 10 - 90,841 91,000
Garbage 1,349,837 1,169,992 1,129,591 1,135,361 1,160,020
Building/Code Enforcement 281,087 228,943 364,558 329,574 431,802
Planning 64,950 92,875 128,226 104,307 105,033
Street & Drainage 949,523 957,478 1,317,231 1,257,500 1,000,836
Public Health 66,475 26,735 28,405 13,565 26,410 420,086 322,081 348,837 268,760 365,120 Parks & Recreation 620,223 131,407 145,500 105,401 110,500 Public Works Facilities 62,852 152,679 - - - OtherFund Wide Expenses 1,468,631 137,143 - 1,455,000 - Capital Outlay 65,797 6,738,766 - 2,689,836 - Hurricane Recovery - Total Expenditures 11,603,986 15,722,721 9,611,503 13,750,641 10,224,642 Revenues Over/(Under) Expenditures (1,802,519) (6,930,164) (725,494) (5,416,287) (1,092,915)
Other Financing Sources
Transfers In 2,287,737 736,861 748,000 680,000 1,132,000
Transfers Out (624,603) (274,640) (25,000) (25,000) (36,000)
Insurance Proceeds - 2,171,193 - 38,002 -
5151 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2018 2019 Projected 2020 2017 Actual Actual Budget Year End Budget
Grants Proceeds 3,750 5,283,184 87,565 3,193,339 -
Community Disaster Loan - - 211,000 629,121 - Bonds Proceeds - 415,000 - 1,455,000 - Total Other Financing Sources & Uses 1,666,884 8,331,598 1,021,565 5,970,462 1,096,000
Net change in fund balance (135,635) 1,401,434 296,071 554,176 3,085
Fund Balance Beginning Fund Balance 1,594,970 1,459,335 2,860,769 2,860,769 3,414,945 Net Increase/(Decrease) (135,635) 1,401,434 296,071 554,176 3,085 Ending Fund Balance 1,459,335 2,860,769 3,156,840 3,414,945 3,418,029
5252 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
The General Fund is the general operating fund and the largest fund of the City. It includes government services such as Police, Fire, Parks and Recreation, and Streets. In addition, City Council, City Secretary, City Attorney, Information Technology, Finance, and Developmental Services are a part of the General Fund. These services are funded primarily by property tax and sales tax. For accounting and financial reporting purposes, this is considered a governmental fund that uses the modified accrual basis of accounting.
The FY2020 budget for the General Fund includes $10.2 million in revenues and expenses, resulting in a balanced budget. Variance analysis on property tax, sales tax and changes over $150,000 between the FY2019 budget and FY2020 budget is as follows:
Property Tax - up 18.90% - This number is based on the 2019 certified tax roll provided by all Nueces, San Patricio, and Aransas County Appraisal Districts. Appraised value increased 12.94%. Net taxable value increased 10.85% and freeze adjusted taxable value increased 11.25%. To continue in the recovery of Hurricane Harvey the City Council voted on increasing the property tax by $0.23998 per $100 to $0.799194 per $100. Contractual Obligations – up 36.31% - This increase is due to potential litigation cost that may arise during the fiscal year.
5353 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
54 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
GENERAL FUND REVENUES
5555 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
56 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
General Fund Revenues
FY 2020 budgeted revenue totals $10,263,7287 which is 7.29% higher than FY 2019 budgeted revenues. The increase is due primarily to increase in property taxes.
Property tax and sales tax are the largest revenue categories, accounting for 54.85% of the total revenues
Sales Taxes Franchise Taxes 22% 3% Licences and Permits 5% Intergovernmental Property Taxes 1% 33% Charges for services 16%
Industrial Development Districts 2% Transfers Other 11% 5% Fines and Forfitures 2%
Property Tax
The City’s largest revenue source, property tax, is expected to increase 18.90% to $3,429,452 in FY 2020. Due to Hurricane Harvey in 2017 the City has had to increase its property tax to be able to afford the cost of rebuilding after the storm. The property tax revenue assumes a 97% collection rate of the 2019 certified tax roll. This collection rate is consistent with our historical average. Fiscal Year M&O I&S Tax Rate 2020 0.487422 0.311772 0.799194 2019 0.488984 0.28612 0.775104 2018 0.415614 0.273041 0.688655 2017 0.415614 0.273041 0.688655
5757 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Sales Tax
The graph below shows the volatility of the City’s second largest revenue source, sales tax. Sales tax is expected to generate $2,200,000 in FY 2020. The local economy is strong and new retail is on track to open in Aransas Pass.
Sales Tax Revenue - % Change $3.00 30.0%
25.0%
Millions $2.50 20.0%
$2.00 15.0%
10.0% $1.50 5.0%
$1.00 0.0%
-5.0% $0.50 -10.0%
$- -15.0% 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Total Revenue % Changed Expon. (Total Revenue)
Charge for Service Revenue
Services are forecasted to generate $1,663,308 in FY 2020 revenue. The significant revenue within this category of revenue generated from Garbage Collection. This accounts for 97%, $1,614,358, of this category.
Transfers In
Transfers in from other funds total $1,132,000 and are included as revenues for the General Fund. This category is comprised of transfers from the Crime Control and Prevention Fund (CCPF). The CCPF supplement the following General Fund departments: • Police Department - $1,107,000 – supplement overall department budget • Fire Department - $5,000 – for training • Building/Code Enforcement - $20,000 – for demolitions
5858 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
GENERAL FUND REVENUES BY LINE ITEM
5959 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
60 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
General Fund Revenues by Line Item
2019 2017 2018 2019 Projected 2020 Account Actual Actual Budget Year End Budget
Property Tax - Current / M&O 2,007,584 2,437,481 2,806,038 2,709,106 3,355,151 Property Tax - Delinquent / M&O 28,834 53,721 46,800 46,901 46,901
Property Tax - Misc. 4,500 Income / M & O 282 4,744 3,500 2,400
Property Tax - Penalties 27,000 & Interest / M & O 31,332 35,760 47,090 25,000
Property Tax - Refunds - - - - -
Total Property Taxes 2,068,032 2,531,706 2,884,338 2,806,597 3,429,452
Sales Tax 1,992,039 2,524,318 2,275,000 2,199,973 2,200,000
Total Sales Taxes 1,992,039 2,524,318 2,275,000 2,199,973 2,200,000
Franchise Tax - Cable TV 71,997 56,847 36,500 62,878 52,000 Franchise Tax - Electricity 311,728 262,637 273,400 268,398 269,000
Franchise Tax - Natural 14,000 Gas 13,746 13,982 13,527 13,700
Franchise Tax - Taxicab 10 - - 5 -
Franchise Tax - Telephone 13,403 6,176 3,600 6,000 6,000
Total Franchise Taxes 410,884 339,642 327,500 350,808 340,700
Mixed Beverage Tax 13,980 16,883 15,500 16,532 15,500
Total Mix Beverage 15,500 Taxes 13,980 16,883 16,532 15,500
6161 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
2019 2017 2018 2019 Projected 2020 Account Actual Actual Budget Year End Budget
Fee - EMS 100,956 104,409 104,000 107,106 107,000
Permits - Alarms 12,798 20,112 14,000 11,388 11,000
License - Animal 1,396 706 500 600 500
Animal - Adoption Fees 1,002 851 600 1,100 750
Animal - Impound Fees 2,854 7,535 3,300 5,500 4,000
Fee - Fire Safety 70,456 68,005 67,000 69,021 69,000
Platting Fee 715 - - - -
Rezoning Fee 410 - - - -
Permit - Building 153,618 351,050 200,000 106,388 126,000
Permit - Electric 19,401 38,653 18,000 29,568 27,000
Permit - Plumbing 22,093 20,215 10,000 20,000 16,000
Permit - Foundation 210 595 300 800 500
Permit - Misc. 78,092 182,696 115,000 110,630 110,000
License - Golf Cart 1,905 1,800 2,000 2,205 2,100
Beverage License 705 1,487 2,250 2,275 2,100
Platting Fee 3,655 4,215 5,000 6,500 600
Rezoning Fee 3,296 4,480 2,500 5,800 5,500
Re-inspection Fee - 1,250 - 4,300 4,000
Total Licenses and Permits 473,562 808,060 544,450 483,181 486,050
Mutual Aid - Fire Protection 29,257 26,338 25,000 25,000 25,000
Fee - Drainage 99,731 102,696 102,000 104,950 104,000
Total 127,000 Intergovernmental 128,988 129,034 129,950 129,000
6262 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
2019 2017 2018 2019 Projected 2020 Account Actual Actual Budget Year End Budget PD - DEA Overtime Reimbursement 37,501 36,442 30,000 30,000 30,000
Fee - Fire Inspection 3,518 1,650 1,250 3,000 2,500
Library - Book Sales 508 365 300 382 350
Library - Miscellaneous 150 Income 939 114 50 100
Income - Brush Site / 16,000 Citizen's Collection 20,956 18,686 15,613 16,000
Income - Garbage 1,610,759 1,646,195 1,614,358 1,696,565 1,614,358
Lot Mowing / Brush Lien 1,700 - - - -
Total Charge for 1,662,058 Services 1,675,881 1,703,452 1,745,610 1,663,308
MC - Fines Levied 308,483 223,580 250,000 191,911 190,000 - MC - Judgment Nisi 1,526 2,764 5,192 5,000
MC - Time Payment / Court Efficiency - - - - -
MC - Child Safety Seat 9,150 8,845 9,000 5,146 5,000
MC - Miscellaneous Income (346) - - 172 -
Library - Fines 1,249 792 600 900 800
Total Fines and Forfeitures 320,062 235,981 259,600 203,320 200,800
Special Assessment - Principal 799 - 616 - -
Total Special 616 Assessment 799 - - -
6363 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
2019 2017 2018 2019 Projected 2020 Account Actual Actual Budget Year End Budget
Interest Income 5,864 33,883 90,000 56,063 50,000
Interest Income - 16,209 5,000 20,000 20,000
Total Interest Income 5,864 50,092 95,000 76,063 70,000
Industrial District Tax 234,759 198,768 198,700 64,711 210,748
PILT 15,858 - 10,000 - -
Total PILOT 250,617 198,768 208,700 64,711 210,748
General Fund Donation 16,998 21,460 - 100 -
Library - Donations 9,580 7,825 7,500 7,969 7,500
Total Donations 26,578 29,285 7,500 8,069 7,500
Federal Forfeiture income - 129,817 - 70,000 91,000
Income - Miscellaneous 2,260,752 41,965 - - -
Forfeiture Funds 1,937 - - 20,301 -
Total Drug Forfeitures 2,262,689 171,782 - 90,301 91,000
Income - Lease payments 27,363 28,148 28,813 28,866 29,669
Receipts - Oil & Gas 21,218 Royalties 42,607 24,154 21,218 -
Income - Park Rental 3,075 - 5,500 - -
Income - Facility Rental - - 32,000 - -
Total Rents & Royalties 73,045 52,303 87,531 50,084 29,669
Income - Miscellaneous 51 (146) - - -
6464 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
2019 2017 2018 2019 Projected 2020 Account Actual Actual Budget Year End Budget PD - Miscellaneous Income 36,478 9,301 16,700 9,650 10,000
Animal - Donations - 225 - - - Fire - Miscellaneous Income 105 1,645 - 3,100 3,000
Lot Mowing / Brush Lien - 416 - 60 -
Miscellaneous Income - Restricted Use 74,184 - (14,020) -
Income - San Patricio Drainage District - - 334,213 - 205,000
Miscellaneous Income (4,715) 11,434 40,303 125,000 40,000
Total Other 106,103 22,875 391,216 123,790 258,000
Income - Grant Crime Control 620,000 734,360 743,000 680,000 1,107,000 Transfer in from other funds (598,639) (121,961) - - 20,000
Income - Grant Crime Control - 2,501 5,000 - 5,000
Total Transfers In 21,361 614,900 748,000 680,000 1,132,000
Total Revenues 9,830,484 9,429,081 9,634,009 9,028,989 10,263,728
6565 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
66 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
GENERAL FUND EXPENDITURES
6767 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
68 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
General Fund Expenditures by Department
Fire Library
Garbage/ Collection Station Police Building/Code Enforcement
Planning
Public Works
Municipal Court Parks & Recreation
Facilities/Building Maintenance Operations Transfers Out
Department Expenditure % Operations 1,576,396 15.36% Facilities/Building Maintenance 264,824 2.58% Municipal Court 168,859 1.65% Police 3,674,991 35.82% Fire 1,167,133 11.37% Library 192,219 1.87% Garbage/Collection Station 1,251,020 12.19% Building/Code Enforcement 431,802 4.21% Planning 105,033 1.02% Public Works 1,027,246 10.01% Parks & Recreation 365,120 3.56% Transfers Out 36,000 0.35% 10,260,643 100.00%
Police Department, Operations (City Council, City Manager, Contractual Obligations, Finance, and IT), Fire, and Public Works (Streets & Drainage, and Public Health) account for 72.56% of expenditures. In FY 2020, all employees will receive either a 3% COLA or merit pay increase.
6969 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
70 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
GENERAL FUND EXPENDITURES BY DEPARTMENT
7171 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
72 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
City Council
Budgeted Positions Position Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Mayor 1 1 1 1 1 Mayor Pro-Tem 1 1 1 1 1 Council Member 3 3 3 3 3 City Secretary 1 1 1 1 1 Department Total 6 6 6 6 6 DEPARTMENT DESCRIPTION/MISSION: The City Council is the elected governing body of the City of Aransas Pass. The City Council provides leadership and policy direction, and their responsibilities include: •City Governance: responsible for the care, oversight and direction of the City •Policy Setting: responsible for determining the needs of the community and setting intermediate and long range policies consistent with those •Financial Planning: responsible for approving a balanced budget with adequate reserves to ensure sustainability
The City Secretary is dedicated to providing accurate and efficient record keeping and election services for the City Council, staff, and citizens of Aransas Pass, her responsibilities include: •Document Management: responsible for maintaining official records of the City, including Charter, Code of Ordinances, resolutions, contracts, leases, studies, etc. •Recording Secretary: responsible for preparing agendas, attending meetings, and preparing minutes for the City Council, Economic Improvement Corporation, and Charter Review Committee • Boards and Commissions: responsible for processing appointments to all City boards, providing board member training regarding open government, rules and procedures, and posting agendas for all meetings •Elections: responsible for managing all City elections in accordance with state law •Open records requests: responsible for processing all public information requests in accordance with the law
7373 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
City Council
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • De-watering/Sludge Removal Equipment o Much has been accomplished in FY 2019, but this project is ongoing and work continues with FEMA • Lift Station Upgrades and Replacements o Much has been accomplished in FY 2019, but project is ongoing and work continues with FEMA • Demolition Program o A total of 37 structures were demolished in FY 2019 and the demolition program continues as a goal for next fiscal year • One Code Enforcement Officer • Server Hardware Refresh • Software Upgrades • Fire Department Ladder Truck
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • One Inspector Position rd o To help with future inspections, and to remove 3 party Inspectors off our books • Meters, Meter Boxes, and Curb Stops • Staffing for adequate Fire & Emergency Response o Six additional firefighters are needed to properly protect the City in the newly annexed areas, and to staff the ladder truck • Competitive Pay • Door/Building Access Security o To service City Hall, Police Department, Fire Department, and Public Works with badges as “door keys” with centralized access management • EnCode Plus-Computer Software o Codify zoning with updates and streamline development • Staffing • Demolition Program
7474 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
City Council 2019 Expenditure Detail 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
City Secretary - Salaries - Regular 11,035 55,279 55,000 59,004 56,666 Salaries - Overtime - - - - - Insurance - Health / Life / Dental - - - - 417 Insurance - Worker's Compensation 192,885 - - - 164 Insurance - Unemployment - - - - 180 Contribution - Social Security 154 - - - 4,849 Contribution - Retirement 249 - - - 6,320 Allowance - Vehicle / Mileage - - - - 6,720 Longevity Pay - - - - - Equipment Rental - - - - - Utilities - Telephone - - - - - Postage & Freight 68 321 200 6,500 500 Fees - Legal Notices 7,588 5,319 7,000 9,000 7,000 Fees - Training 6,925 2,191 - - 6,423 Fees - Subscriptions, dues, notary 13,998 8,191 10,000 9,500 8,770 Fees - Economic Development - - - - - Prof. Serv. - Elections 9,091 20,475 21,000 21,156 21,000 Prof. Serv. - Ordinance Codification 4,950 3,033 2,000 1,500 2,000 Supplies - Office 1,005 148 - - - Capital Outlay 6,240 - - - - Discretionary Reserve 27,539 15,460 21,500 25,000 3,050 Community Special Events 28,448 10,210 30,400 33,200 30,000 Bond Expense 8,360 - - - - 318,537 120,628 147,100 164,860 154,059
7575 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
City Manager
Budgeted Positions Positions Historical Current Proposed
2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End City Manager 1 1 1 1 1
Department 1 1 1 1 1 Total
DEPARTMENT DESCRIPTION/MISSION: The City Manager is responsible for the provision of leadership to all city employees and the efficient & effective management of all city departments.
76 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
City Manager
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Comprehensive Plan Complete • EOC being designed • Movie Theater Multiplex under construction • Web-page Complete • Monitor FEMA Projects • New roads, and bike walking train at Conn Brown began • Community clean-up projects • Completed and submitted CDBG-DR $10 million grant application
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Complete environmental work at Conn Brown Harbor • Continue to work with budget team to strengthen the budget • Strengthen General Fund Balance • Concentrate on bringing retail and housing into the community • Improve Infrastructure at Conn Brown Harbor • Downtown Development • Community Clean-Up • Utility Rate Study
7777 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
City Manager Expenditure Detail History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 134,355 117,581 125,008 125,008 125,008
Salaries - Overtime 8,373 - - - -
Insurance - Health / Life / Dental 7,809 14,378 5,551 5,429 5,838 Insurance - Worker's Compensation - 266 595 318 343
Insurance - Unemployment 21 159 90 9 180
Contribution - Social Security 11,015 9,544 9,078 9,078 10,123
Contribution - Retirement 15,839 13,351 13,656 13,656 13,193
Allowance - Vehicle / Equipment 7,700 7,424 7,320 7,320 7,320
Utilities - Telephone 2,702 2,583 - - -
Postage & Freight 25 29 300 150 150
Fees - Training 11,565 3,511 4,000 1,700 3,500
Fees - Subscriptions, dues, notary 4,069 2,422 2,500 2,500 2,195
Supplies - Books - 4,399 500 250
Supplies - Office 14,143 - - - -
Capital Outlay 64,666 - - - -
Discretionary Reserve 2,407 - 1,000 600 1,000
284,688 175,648 169,599 165,768 169,100
7878 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Information Technology
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End IT Director 1 1 1 1 1 Systems 1 1 1 1 1 Administrator Department Total 2 2 2 2 2
DEPARTMENT DESCRIPTION/MISSION: The Information Technology Department is responsible for the architecture, hardware, software, and networking of all city computers. The IT Department provides hardware, software, and training support to all city users. They are responsible for maintaining reliable and secure access to all city data and manage both internal and external communications for the city employees.
7979 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Information Technology
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Hardware Refresh o About 80% complete on the Server/Workstation Hardware Refresh. All hardware has been ordered and most has either been deployed or is being provisioned • Software Upgrades o Software updates are in progress but will be slow and methodical. IT Staffing challenges have set this project back somewhat. I estimate we are currently at 60%
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Replace and Centralize Management of City WIFI • Train new IT Staff • Implement Door Security • Improve Council Live Broadcast • Improve City employee computer training options
8080 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Information Technology Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
IT Salaries - Regular 94,420 96,923 97,594 87,835 108,139
Salaries - Overtime 2,520 - - 3,000 - Insurance - Health / Life / Dental 11,178 11,229 11,102 8,834 11,676 Insurance - Worker's Compensation - 208 472 252 301
Insurance - Unemployment 18 324 180 20 360
Contribution - Social Security 7,819 7,823 7,196 6,949 8,874
Contribution - Retirement 11,251 11,171 10,825 9,547 11,565
Allowance - Vehicle / Mileage 5,500 5,500 6,720 6,720 7,440
Salaries - Longevity Pay 240 300 580 580 420
Utilities Telephone 6,550 6,708 - 6,068 -
Fees - Training 252 613 500 125 500 Fees - Subscriptions, dues, notary - 452 900 - 500
Supplies - Office 2,988 540 2,000 50 2,000
Website 230 250 - 200 5,100
Software Licenses 17,465 10,980 35,710 20,000 7,567
Capital Outlay - 4,571 45,029 30,000 14,570
Discretionary Reserve - 257 300 100 300
Disaster Expense 4 202 - - -
160,435 158,049 219,108 180,279 179,312
8181 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Finance
Budgeted Positions Positions Historical Current Adopted
2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Finance Director 1 1 1 1 1 Staff Accountant 1 1 1 1 1 Accounts Payable 1 1 1 1 1 Clerk HR Technician 1 1 1 0 0 Payroll and HR 0 0 0 1 1 Tech
Department Total 4 4 4 4 4
DEPARTMENT DESCRIPTION/MISSION: The Finance Department consists of the director, staff accountant, accounts payable clerk, and payroll/benefits clerk. The Finance Director along with the staff accountant are responsible for the overall management and operations of the department, general accounting and grants, reconcile the City’s bank accounts, invoicing for leases, and provide timely and accurate financial. The accounts payable clerk is responsible for the paying of City wide invoices. The payroll/benefits clerk is responsible for the administration of payroll, new hire paperwork, and enrollment of employees to City benefits.
8282 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Finance
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Finance Staff has worked diligently to reconcile accounts in a timely manner • Provide timely Financial Reports to Council • Completed Audit by the March 31st Deadline • Updated Finance Department Website- all Financial Reports are available • Successfully submitted payment requests and documentation to FEMA
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Have Audit completed by March 31st deadline • Provide more opportunities for Staff to attend training and increase their knowledge and capacity • Apply and Receive Texas Transparency Stars Program for Traditional Finances • Apply for Distinguished Budget Award
8383 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Finance Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Finance Salaries - Regular 141,009 152,137 164,997 170,607 183,304
Salaries - Overtime 5,827 70 - - - Insurance - Health / Life / Dental 15,871 16,930 19,429 19,429 23,352 Insurance - Worker's Compensation - 310 773 768 486
Insurance - Unemployment 302 648 360 27 720 Contribution - Social Security 11,932 11,702 12,036 13,051 14,537
Contribution - Retirement 13,451 15,390 15,539 17,607 18,945 Allowance - Vehicle / Mileage 6,597 5,548 6,720 6,720 6,720
Equipment Rental - 282 - - -
Utilities - Telephone 1,092 1,702 - - -
Fees - Bank Card Charges 3,645 1,379 - 46 -
Postage & Freight 1,528 2,086 1,500 1,500 1,680
Fees - Training 4,967 1,348 5,000 4,363 2,540 Fees - Subscriptions, dues, notary 694 1,370 1,500 750 1,211
Prof. Serv. - Audit 3,600 - - - - Equipment Service / Maintenance 250 690 200 - -
Supplies - Books - - 250 - -
Supplies - Office 8,655 3,736 - -
8484 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Software Licenses 5,735 200 7,183 9,454 6,448
Allocation Account 2,852 - - -
Disaster Expense 1,357 - - -
229,363 215,529 235,486 244,323 259,943
8585 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Emergency Management
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Emergency Management 1 1 1 1 1 Coordinator
Department Total 1 1 1 1 1
DEPARTMENT DESCRIPTION/MISSION: The Emergency Management Department is in charge of Coordinating disaster response or crisis management activities, provide disaster preparedness training, and prepare emergency plans and procedures for natural, wartime, or technological disasters.
Their Mission is: To insure public safety, protection, and minimize personal injury and property loss. To insure that emergency public services are maintained before, during, and after any given situation or disaster. To insure that the community returns back to normal status as quickly as possible following a disaster.
8686 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Emergency Management
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Added more pumps • City Wide Credentialing and ID System • Continued Training • Replacement generator ordered for Public Safety building
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Add Shutters to Blue Building to be used in conjunction with our Community Emergency Response Team • Acquire a Command Trailer • Convert the Council Chambers into a permanent EOC
8787 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Emergency Management Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Emergency Management Salaries - Regular 56,785 57,367 58,515 58,989 61,110
Salaries - Overtime 5,488 331 1,000 1,500 1,000 Insurance - Health / Life / Dental 219 132 5,551 80 - Insurance - Worker's Compensation - 1,142 2,772 1,479 1,667
Insurance - Unemployment 9 162 90 9 180 Contribution - Social Security 4,703 4,169 4,152 4,323 4,833
Contribution - Retirement 7,241 6,650 6,246 6,321 6,299 Allowance - Vehicle / Equipment - - 720 720 720
Allowance - Clothing - - - - -
Salaries - Longevity Pay - 230 290 290 350
Utilities - Telephone 780 660 - - -
Fees - Training - 563 - - Equipment Serv./Maintenance 10,403 - - -
Maintenance - Vehicle 700 - - - -
Supplies - Fuel - - - - -
Supplies - Office - - - 17 -
Supplies - Emergency Management 6,487 - 1,500 800 1,000
Capital Outlay - 7,352 - 250 36,000
8888 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Contractual Obligations 6,651 4,457 14,000 7,259 8,000
Disaster Expense 6,523 - - -
95,587 93,618 94,836 82,036 121,160
8989 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Tax
Texas has no state property tax. It is up to the local taxing units, which use tax revenues to provide local services including streets and roads, police and fire protection and many others, to levy a property tax.
A city may adopt a tax on the value of land, improvements, and certain personal property. Such a tax is sometimes referred to as ad valorem tax, which is Latin for “according to value.” Of the approximately 1,200 incorporated cities in Texas, 1,066 levy a property tax for general revenue. A city may levy property taxes in accordance with its budget.
Community Enrichment
9090 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Tax Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Contractual Obligations 51,271 16,697 17,500 17,596 18,500 Professional Fees - Tax Appraisal / Collections 33,071 66,889 75,000 80,520 75,918
84,342 83,586 92,500 98,116 94,418
9191 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Contractual & Support
This department is comprised of the City's attorney and legal fees, EMS Services, Engineering, development abatements and incentives, annual audit costs, and other contractual obligations. Department Responsibilities: • The City Attorney provides legal advice and acts as the attorney for the City Council as well as all departments and boards of the City. The City Attorney helps these entities achieve their missions in defensible, law-abiding, and socially acceptable manners. • EMS Services are Contracted through Tri County EMS to provide services to the citizens of Aransas Pass. • Development Abatements and Incentives promote growth and development in targeted areas of the City. We concentrate on revitalizing targeted sectors and alleviating challenges to development by providing incentives that meet the development and revitalization goals of the City of Aransas Pass.
9292 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Contractual & Support Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - City Attorney 2,177 12,830 - - -
Insurance - Worker's Compensation 167 36 - - -
Insurance - Unemployment - 81 - - -
Contribution - Social Security - 981 - - -
Prof. Serv. - Audit 8,050 20,250 47,350 58,350 54,000
Prof. Fees - Consulting - - - 2,500
Contractual Obligations 552,982 73,755 64,000 144,924 63,654 Professional Fees - Attorney / Legal 13,094 79,688 228,000 120,000 305,000
Professional Fees - Engineering 5,670 4,275 - 30,000 20,000 Development Abatements / Incentives - 51,000 40,800 40,800 95,600
Prof. Serv. - EMS 137,913 142,739 147,739 147,739 172,739
Prof. Serv. - Other 11,059 6,577 - 6,071 6,071
731,111 392,213 527,889 547,884 719,564
9393 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Facilities/ Building Maintenance
Position Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Maintenance Tech 0 0 0 1 1 Custodian 1 1 1 1 1 Department Total 1 1 1 2 2 *Note: The Cost of the Maintenance Tech position is shared with the Harbor Fund. The cost of the Custodian position is shared with Parks & Recreation.
Department Description/Mission: The Facilities and Building Maintenance department accounts for the cost of personnel to maintain and clean City facilities, including City Hall, Public Works, the Harbor, and emptying various trash receptacles throughout the City.
9494 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Facilities/Building Maintenance Expenditure Detail
History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Facilities / Building Maint. - Salaries - Regular 17,177 10,123 10,608 18,188 23,566
Salaries - Overtime 443 - - 100 -
Insurance - Health / Life / Dental 3,907 3,728 2,776 3,884 5,838
Insurance - Worker's Compensation - 526 293 156 750
Insurance - Unemployment 55 81 45 18 90
Contribution - Social Security 1,316 726 728 1,368 1,830
Contribution - Retirement 1,097 1,166 1,095 1,914 2,385
Allowance - Vehicle/Equipment - - - 180
Equipment Rental - - - 4,580 4,695
Utilities - Telephone 2,281 1,004 1,300 1,300 3,504
Fees - Training 1,739 - - - -
Equipment Service / Maintenance 56 - - - -
Supplies - Fuel 549 - - 349 350
Supplies - Office - 10,500 5,500 5,500
Insurance - Property & Casualty 3,109 4,994 5,500 5,477 5,400
Utilities - Water / Sewer / Garbage 2,969 4,217 5,000 2,645 2,700
Utilities - Electricity 3,967 12,058 11,500 10,674 11,000
Utilities - Natural Gas 228 886 350 594 600
Maintenance - Building 12,023 11,635 1,900 12,500 10,000
Maintenance - Building Equipment 4,539 1,804 1,500 1,300 1,070
Supplies - Janitorial 739 1,312 1,100 1,150 1,200
9595 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Disaster Expense - 1,238 - - -
56,193 55,497 54,194 71,876 80,479
9696 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Municipal Court
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Municipal Court 1 1 1 1 1 Judge Municipal Court 1 2 2 2 2 Clerk Department Total 2 3 3 3 3
DEPARTMENT DESCRIPTION/MISSION: The purpose of Municipal Court is to insure fair and impartial administration of justice to all people with professionalism and effectiveness. The Municipal Court deals with city code violations, including traffic enforcement, shoplifting, leash law violations, and disturbances. The Court clerks perform administrative duties in the criminal and civil justice systems, while assisting other officers of the court. They maintain court records, administer oaths to witnesses and jurors, and authenticate copies of the court's orders and judgments with the court's seal. A municipal court judge, also commonly called a magistrate, presides over pre-trial hearings, small claims proceedings, and misdemeanor cases.
9797 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Municipal Court
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Hire a Part time Bailiff o Police Department providing court security • Installed a payment Drop Box • Signed a contract for Online Payment Processing • Judge and Staff attended trainings & Webinars • The roof is in the process of being fixed • Added 96 violations to the system for Marine & Enforcement Safety • Continuing to clean Old Cases • Increase in Fines • Purchased Laptop for courtroom • Replaced o Communicator at the window o Printer in the courtroom o Monitor in the front office
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Install flooring in the work area & Judge’s office • Attend trainings • Go paperless • Add code enforcement violations to the system • Continue increasing fines • Continue cleaning old cases • Replace technology items as needed o Printers o Computers o Scanners o Monitors o Laptops
9898 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Municipal Court Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Municipal Court - Salaries - Regular 123,158 113,993 102,240 102,240 107,441
Salaries - Overtime 1,124 33 - - -
Insurance - Health / Life / Dental 9,673 8,126 11,232 11,232 12,093 Insurance - Worker's Compensation - 245 460 460 280
Insurance - Unemployment 45 653 270 27 540
Contribution - Social Security 10,202 8,500 7,014 7,014 8,251
Contribution - Retirement 11,160 11,427 10,551 10,551 10,754 Allowance - Vehicle / Equipment 298 - - - -
Salaries - Longevity Pay - - - - 420
Cash Over / Short (224) (317) - (1) -
Utilities - Telephone 8,043 7,080 6,500 3,300 3,384
Fees - Bank Card Charges 6,366 4,356 4,000 5,130 4,400
Postage & Freight 32 948 500 1,100 1,500
Fees - Training 7,462 5,736 4,000 3,500 4,000
Fees - Subscriptions, dues, notary 120 353 300 10 216
Prof. Serv. - Physical Exams 90 250 - - -
Prof. Serv. - Audit 8,802 5,000 - - -
Prof. Serv. - Court Attorney - - 10,000 5,679 9,000
Prof. Fees - Collection Agency 3,707 - - - -
9999 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget Equipment Service / Maintenance - 46 250 - 250
Supplies - Books 199 10 200 - 400
Supplies - Office 2,643 2,962 3,000 1,500 3,000
Software Licenses 987 - - 857 -
Fees - Jury Duty 300 144 600 40 600
Capital Outlay - 180 1,200 - -
Insurance - Property & Casualty 3,109 4,867 5,000 1,189 1,200 Utilities - Water / Sewer / Garbage 116 237 250 280 280 Utilities - Electricity - - - - -
Utilities - Natural Gas 228 886 1,510 600 600
Maintenance - Building 182 214 250 100 250 Maintenance - Building Equipment - 119 - - -
Disaster Expense - 98 - -
197,821 176,146 169,327 154,807 168,859
100100 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Administration
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Police Chief 1 1 1 1 1 Assist. Police Chief 1 1 1 1 1 Custodian 1 1 1 1 1 Executive Assistant 1 1 1 1 1 Records Manager 1 1 1 1 1 IT 1 1 1 1 1 Department Total 6 6 6 6 6
DEPARTMENT DESCRIPTION/MISSION: The Police Department Administration is responsible for the daily operations of the Police Department, including planning, staffing, directing police activities, monitoring budget, and submitting requisitions. The Administrative staff is also responsible for overseeing the maintenance of the systems and ensuring all technology and records are secure and up to date.
The Mission of the Police Department is: Elite, professional policing through protection, service, and education for those whom have empowered and entrusted us with their safety, preservation of property, life, and liberty.
101101 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Administration
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Commenced new public engagements by use of Live video on Facebook (Chit-chat with the Chief and Live Ride along) • Added police radios into the ISD for better school safety and security • Added additional instructors for teaching public CHL/LTC Course and providing active shooter/threat training for the community • Remain a training leader for law enforcement in the Coastal Bend and Texas • Instituted the SRP Protocol for schools along with newly adopted Reunification Program which we continue to oversee • Continue pressing the envelope in modern day progressive policing • Chief obtained a new Truck • Major NIBRS upgrade(80k grant) • Major firewall appliance upgrade • Cleaned up/organized arrest records • Significant training for all staff • Building improvements to minimize echoes and increase confidentiality
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Competitive Pay o More Incentive to retain good quality staff • Facility Improvements o Additional storage unit • Complete scanning of old arrest & case records • Continue to be a main training provider for the area • Look for more opportunities to engage in public events
102102 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Administration Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 290,978 303,040 323,082 297,572 328,786
Salaries - Overtime 29,064 7,212 4,500 5,000 6,000
Insurance - Health / Life / Dental 38,127 30,008 33,306 23,636 29,190 Insurance - Worker's Compensation - 3,536 9,211 4,915 5,427
Insurance - Unemployment 80 942 540 100 1,080
Contribution - Social Security 22,586 22,926 24,980 22,416 26,042
Contribution - Retirement 37,875 34,677 33,934 29,890 33,940
Allowance - Vehicle /Equipment - - 3,600 2,580 3,600
Allowance - Clothing 29,281 19,601 18,000 30,000 18,000
Salaries - Longevity Pay 1,270 1,630 1,870 1,630 2,035
Utilities - Telephone 32,778 15,564 2,300 8,224 3,456
Postage & Freight 1,019 2,937 1,800 2,200 2,450
Fees - Training 50,865 62,654 42,913 42,913 48,000
Fees - Subscriptions, dues, notary 6,217 1,271 400 600 600
Prof. Serv. - Physical Exams 1,719 2,050 1,910 700 1,910
Prof. Serv. - Audit 8,000 8,000 - - -
Maintenance - Communications 182 315 - - -
Equipment Service / Maintenance - 3,113 1,000 2,500 1,364
Equipment Rental 2,832 3,458 4,440 5,921 6,468
Maintenance - Vehicle 41,953 56,580 40,000 55,000 55,000
103
103 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Supplies - Fuel 45,307 55,016 50,000 55,000 54,946
Supplies - Office 22,888 22,798 20,000 23,145 20,369
Supplies - Prisoner 2,091 2,298 1,800 1,688 2,050
Software Maintenance 13,846 16,782 58,698 58,000 60,000
Capital Outlay 72,564 52,380 125,351 110,000 220,637
E911 69,180 118,226 20,000 25,000 27,290
Discretionary Reserve 24,538 12,810 6,700 4,000 5,640
Prof. Fees - Sexual Assault Medical Exam 7,000 8,000 3,000 2,000 5,000
Security - Shrimporee 30,000 - - - -
Disaster Expense 16,602 5,949 - -
FIF-Fees - Training - 15,957 25,000 13,000 15,000
FIF-Capital Outlay - - 20,000
FIF-Ops/Investigation - - - 11,000 5,000
FIF-Public Safety Facilities - - - - 10,000
FIF-Travel/Per Deim - - - 1,607 1,500
FIF-Contract Services - - - 4,874 12,000
FIF-Drug Gang Awareness - - - 20,000 25,000
FIF-Nonprofit - 1,500 - 10,000 10,000
FIF-Awards - 2,709 - 6,271 2,500
FIF-Police Equipment - 211,697 - 305,000 10,000
898,844 873,772 833,336 1,186,383 1,080,278
104
104 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Investigation
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Detective 2 2 2 2 2 Detective Sergeant 3 3 3 3 3 Detective Captain 1 1 1 1 1 EMT 1 1 1 1 1 Department Total 7 7 7 7 7
DEPARTMENT DESCRIPTION/MISSION:
The Investigation department conducts inquiries to discover who committed crimes and to gather evidence to prosecute and convict suspects. Officers interview suspects and witnesses, examine evidence and conduct research through computer databases.
The Mission of the Police Department is: Elite, professional policing through protection, service, and education for those whom have empowered and entrusted us with their safety, preservation of property, life, and liberty.
105105 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Investigations
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • One new CID vehicle • Significant training for all staff • Worked on several high profile investigations including shootings and fatalities • New interview room established
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Competitive Pay o More incentive to retain good quality staff • Continue working narcotics investigations with DEA Taskforce • Increase training on specific areas of interest • Certify staff for smart devices investigations • Secure additional storage for evidence & property
106106 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Investigations Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 326,822 339,551 345,532 350,260 361,676
Salaries - Overtime 54,992 45,024 49,100 44,963 49,100 Insurance - Health / Life / Dental 37,947 35,991 38,857 41,970 40,866 Insurance - Worker's Compensation - 6,876 16,409 8,756 9,818
Insurance - Unemployment 70 1,134 630 63 1,260
Contribution - Social Security 28,998 29,096 29,877 29,963 31,764
Contribution - Retirement 44,556 44,320 40,811 41,177 41,397
Allowance - Vehicle /Equipment - - - 720 720
Allowance - Clothing 17 - - - -
Salaries - Longevity Pay 2,555 2,855 3,155 3,360 3,720
Utilities - Telephone 4,560 2,640 - -
500,517 507,487 524,371 521,233 540,322
107107 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Patrol
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Patrol Officer 12 12 11 10 11 Patrol Captain 1 1 1 1 1 Patrol Sergeant 2 2 4 4 4 SRO 1 1 1 1 2 Code Compliance 0 1 1 1 1
Department Total 16 17 18 17 19
DEPARTMENT DESCRIPTION/MISSION: The Patrol Officers are responsible for providing a police presence in neighbor-hoods, responding to calls for service, investigating traffic crashes, managing traffic, and collaborating on community initiatives.
The Police Department's Mission is: Elite, professional policing through protection, service, and education for those whom have empowered and entrusted us with their safety, preservation of property, life, and liberty.
108108 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Patrol
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Patrol Captain got a new Durango • Patrol acquired two new Durangos & have two more coming this Fiscal Year • MRAP acquired for major events • Incentivized several officers to get elevated certificates and encouraged education advancements • Stephanie Diaz and Jessica Dougherty completed police academy • Added third workstation to patrol • Significant training for all staff • More standardized material for booking procedures and boat patrols
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Competitive Pay o More incentive to retain good quality staff • Regular Marine patrols • All officers will become MSEO certified • Add a second SRO position
109109 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Patrol Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 745,762 695,104 805,521 733,071 882,031
Salaries - Overtime 95,459 113,088 76,500 115,300 80,750
Insurance - Health / Life / Dental 88,499 86,312 99,918 86,477 110,922
Insurance - Worker's Compensation - 15,819 39,260 20,948 24,656
Insurance - Unemployment 459 2,677 1,620 400 3,420
Contribution - Social Security 61,914 60,458 60,732 63,566 73,890
Contribution - Retirement 99,879 93,150 91,356 87,314 96,298
Allowance - Vehicle /Equipment - - 720 1,020 -
Salaries - Longevity Pay 1,420 1,935 2,495 2,495 3,095
Utilities - Telephone 3,240 1,860 - - -
1,096,632 1,070,403 1,178,121 1,110,590 1,275,061
110110 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Communications
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End TCO Supervisor 1 1 1 1 1 TCO 5 6 6 6 8 Department Total 6 7 7 7 9
DEPARTMENT DESCRIPTION/MISSION: The Communications Officers are responsible for answering and dispatching calls for service for the City of Aransas Pass, Fire, and EMS departments, and serves as the Public Safety Answering Point (PSAP) for the entire Aransas Pass 911 system.
The Mission of the Police Department is: Elite, professional policing through protection, service, and education for those whom have empowered and entrusted us with their safety, preservation of property, life, and liberty.
111111 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Communications
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Tango Tango purchased for inter-ops communication • Maintained workforce with no turnover • Update two dispatch consoles • Updated our NextGen 911 system • Incentivized dispatch to get elevated certification • Significant training for all staff
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Staffing o Two additional dispatchers • Competitive Pay o More incentive to retain good quality staff • Facility improvements o A remodel for dispatch o Renewed dispatch equipment
112112 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Dispatch Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 258,797 255,469 264,611 270,469 311,126
Salaries - Overtime 25,881 12,667 12,250 16,575 - Insurance - Health / Life / Dental 42,444 37,715 38,857 38,894 46,704 Insurance - Worker's Compensation - 640 1,254 702 811
Insurance - Unemployment 63 1,134 630 63 1,440
Contribution - Social Security 20,223 19,834 19,122 21,279 23,932
Contribution - Retirement 33,291 30,919 28,764 28,083 31,190
Allowance - Vehicle /Equipment 840 720 720 -
Allowance - Clothing - - 400 -
Salaries - Longevity Pay 720 - 1,140 1,140 1,715
Utilities - Telephone 2,050 1,481 - -
383,468 360,699 367,348 378,325 416,919
113113 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Animal Control
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Animal Control 2 2 2 2 2 Officer
Department Total 2 2 2 2 2
DEPARTMENT DESCRIPTION/MISSION: Animal Control Officers are responsible for: • Capturing and impounding dangerous or stray animals • Investigating cases of animal cruelty • Enforcing licensing laws and other state, county, and city laws and regulations of that are applicable to the animal control program • Providing expert testimony in court cases • Rescuing trapped animals • Writing incident reports • Providing humane care to animals under their supervision
Our mission remains through our dedication to the prevention of zoonotic diseases through public education and enforcement of State and Local laws, with the focus on responsible pet ownership.
114114 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Animal Control
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Established relationships with new rescue organizations to aid in 2nd chances for our shelter animals • Received two(2) grants totaling approximately $9,000.00 • Hosted several adoption & microchip events for the community • Hired a second ACO
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Advertising o Billboards o Social Media o Newspaper, etc. • New Facility o Bigger to accommodate more animals, better adoption space/areas, storage, etc. • Community Programs(free-low cost) o Vaccination clinics o spay/neuter clinics o microchip clinics • New Truck o bigger truck to pull the mobile adoption trailer long distances (when full puts a lot of strain on the current ACO truck)
115115 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Animal Control Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 45,308 42,982 55,480 64,327 60,008
Salaries - Overtime 5,136 3,087 4,000 6,597 6,000 Insurance - Health / Life / Dental 6,010 8,934 11,102 11,700 11,676 Insurance - Worker's Compensation - 1,475 3,717 1,984 2,376
Insurance - Unemployment 18 324 180 30 360
Contribution - Social Security 3,789 3,479 4,081 5,426 5,050
Contribution - Retirement 5,835 5,309 6,138 7,029 6,581
Allowance - Clothing - 1,094 - - -
Utilities - Telephone 120 - - - -
Postage & Freight 107 31 100 250 200
Fees - Training - 75 - - -
Equipment Service / Maintenance 646 101 100 100 -
Maintenance - Vehicle 460 - - - -
Supplies - Animals 2,990 1,016 1,500 4,000 500
Supplies - Chemicals 2,400 434 1,200 1,000 1,100
Supplies - Fuel 2,190 3,403 3,000 3,029 2,800
Supplies - Protective Clothing 1,425 - 300 100 -
Supplies - Minor Tools 584 500 500 500 700
Supplies - Office 1,303 460 500 450 500
116116 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Capital Outlay - - - - 135,000
Adoption Expense 1,954 2,312 3,000 1,500 3,200
Utilities - Electricity 6,352 3,186 2,500 2,763 2,700
Maintenance - Building 6,035 1,477 - 2,000 2,500
92,663 79,681 97,398 112,784 241,251
117117 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Facilities
Police Department Facilities accounts for the Police Department Building costs incurred. These costs include Insurance, utilities, maintenance, and supplies.
118118 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Police Department Facilities Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Insurance - Property & Casualty 3,109 46,843 48,000 42,395 43,824
Utilities - Water / Sewer / Garbage 6,556 6,402 6,500 5,183 5,831
Utilities - Electricity 34,584 12,578 8,500 9,803 8,079
Utilities - Natural Gas 860 1,394 1,000 900 1,007
Prof Services - Building - - - - -
Maintenance - Building 24,075 18,758 25,000 12,247 12,311 Maintenance - Building Equipment - - - - -
Supplies - Janitorial 3,091 3,653 2,500 2,802 2,793
72,275 89,629 91,500 73,329 73,845
119119 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Fire Department
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Fire Chief 1 1 1 1 1 Asst. Fire Chief 1 1 1 1 1 Captain 3 3 2 3 3 Firefighter/EMT 2 2 2 1 1 Firefighter I 3 3 3 4 11 Driver Operator 4 3 4 3 3 Part Time 0 0 2 0 0
Department Total 14 13 15 13 20
DEPARTMENT DESCRIPTION/MISSION:
The Fire Department is responsible for:
• Emergency Operations: responsible for providing high quality fire protection and advanced
life support that saves lives and minimizes the ravaging effects of fire. • Administration: responsible for preparing and monitoring the budget and grant applications, implementing policies and procedures, and overseeing daily operations.
The Mission of the Fire Department is: To continue to provide the highest level of Fire/ Rescue emergency response to our community.
120120 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Fire Department
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Increased branding in the community through Facebook • Increased Visibility in the community through CPR Trainings, spent the day at Wal-Mart collecting MDA donations, and purchased an inflatable Fire Safety House to teach Fire Safety in the schools • Took steps to increase personnel to improve ISO Rating by applying for the SAFER Grant and purchased the City’s first Ladder Truck.
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Staffing for Adequate Fire & Emergency Response and Retention
o The Aransas Pass Fire Department has seen an increase of 20% in the amount of calls for service over the past 4 years. Our calls for service outside of the city limits has also increased. With the current annexation we will have more service district to protect and will increase our call volume even further.
o With the addition of the new ladder truck, due in this budget year, an increase of firefighters would allow us to run multiple companies. This would allow us to run two apparatuses to a call at the same time eliminating the delay caused by waiting for personnel. This would also allow the department to begin a squad unit with the addition of a new pickup truck that could run medical calls while leaving the engine in serviced and staffed to respond to other calls that may come in. The addition of the squad truck allows for less wear and tear on our larger more expensive apparatuses.
121121 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Fire Department
o An increase in personnel would allow us to send firefighters on a mutual aid call while still having firefighters remain at the station to cover the city.
o To become more competitive with local fire departments and incoming industry we propose a new increase to the Approved Certification Scale. This increase would reward firefighters who stay with the fire department and continue to gain further knowledge and training to better assist our community. This increase would pay our firefighters better over time and help us from losing them to higher paying jobs.
o We still hope to attain the SAFER grant which has been submitted and is being reviewed. • Fire and Safety Community Education Program
o Obtain a fire extinguisher trainer through a grant provided by Firehouse Subs. This will allow us to perform fire extinguisher training to businesses and other community members.
o Continue to increase our CPR program. We have already instructed over forty people and would like to increase this program further. This class is a low cost program that has proven to be self-sustaining with minimal impact on city costs and personnel.
o Along with our CPR classes we intend to begin stop the bleed classes along with the class as a free addition to the citizen. Stop the bleed is a course that has proven itself useful in many aspects of emergency first aid including active shooter events.
o The Fire Department intends to begin a Citizens Fire Academy. This will be a program where citizens can come and learn more of what
122122 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Fire Department
the Fire Department does on a daily basis. Included with this academy will be CPR, stop the bleed, and fire extinguisher classes. • Improve the Fire Department Website
o The Fire Department website information and format has not been updated in some time. We would like to improve this and make it more efficient. We believe that the website is part of our branding and we would like this to live up to the standard we have already began from last year’s budget goals.
123123 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Fire Department Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 621,468 607,834 659,911 595,827 663,289
Salaries - Overtime 110,246 60,845 74,120 75,290 69,896 Insurance - Health / Life / Dental 78,874 75,609 77,714 69,000 81,315 Insurance - Worker's Compensation - 10,430 23,927 13,200 13,371
Insurance - Unemployment 309 2,410 1,260 200 2,520
Contribution - Social Security 54,242 49,397 50,821 51,340 54,742
Contribution - Retirement 87,922 77,065 76,448 66,508 71,633
Allowance - Vehicle / Equipment - - 2,160 2,600 2,160
Allowance - Clothing 17,925 18,907 12,369 5,000 11,890
Salaries - Longevity Pay 3,985 4,285 4,585 4,585 5,240
Utilities - Telephone 3,554 4,664 4,152 2,000 4,957
Postage & Freight 121 426 200 100 200
Fees - Training 20,837 16,872 18,000 18,000 14,558 Fees - Subscriptions, dues, notary 643 3,256 2,700 1,000 2,230
Prof. Serv. - Physical Exams 1,375 422 8,300 500 8,280
Prof. Serv. - Audit 1,800 1,800 - - -
Maintenance - Communications 3,454 2,681 250 - - Equipment Service / Maintenance 6,436 10,168 7,200 1,000 8,375
Lawn Equipment/Maintenance 304 434 650 150 500
124124 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Maintenance - Vehicle 8,247 22,222 10,000 18,000 18,530
Supplies - Chemicals 676 881 1,500 4,000 3,950
Supplies - Fuel 11,029 10,789 11,000 11,000 11,000
Supplies - Minor Tools 3,538 3,077 3,000 1,000 1,000
Supplies - Office 1,871 4,086 3,500 2,500 1,565
Supplies - Prevention 8,436 11,889 10,000 12,000 10,000
Supplies - EMS 1,960 3,056 3,500 500 4,860
Supplies - Training - - - 752 2,000
Software Maint. - - 9,535 1,000 9,627
Capital Outlay 38,841 49,068 32,024 10,000 55,480
Discretionary Reserve 30,802 3,300 2,500 1,500 2,925 Allocation for Volunteer Program 588 - 3,000 2,300 2,000
Insurance W/C - Volunteers - - 750 - 750
Insurance - Property & Casualty 3,109 12,872 13,000 12,315 13,000 Utilities - Water / Sewer / Garbage - 811 1,000 1,014 1,100
Utilities - Electricity - 9,350 7,800 7,800 7,800
Utilities - Natural Gas 312 886 630 500 660
Maintenance - Building 3,630 1,131 4,000 10,000 3,130
Maintenance - Building Equipment 508 607 500 300 -
Supplies - Janitorial 1,407 2,639 2,300 2,400 2,600
Disaster Expense 4,981 6,774 - - -
1,133,430 1,090,944 1,144,306 1,005,181 1,167,133
125125 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Library
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Head Librarian 1 1 1 1 1 Assistant Librarian 2 2 2 2 2 Department Total 3 3 3 3 3
DEPARTMENT DESCRIPTION/MISSION: In striving for public service excellence, the Ed and Hazel Richmond Public Library is a welcoming community center whose staff, resources, programs, and services provide for the needs of our diverse community. The responsibilities of the Librarian and Assistant Librarians are to help library patrons conduct research and find the information they need, as well as organize library materials so they are easy to find, and maintain collections.
126126 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Library
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Aided 1,314 patrons in our Reserve Librarian Program • 1,313 Patrons using Overdrive • We had 19,592 people visit the our Library • 8,572 Patrons took advantage of our public computers • 2,105 Patrons used our free Wi-Fi • Approximately 13,736 items checked out • Library Team – 2nd Place in San Patricio County Adult Literacy Council Scrabble Tournament • Coordinated donations of Approximately 14,000 books donated by the Michigan libraries to San Patricio County Libraries • Updated Library air conditioning systems by replacing 2 old inside units with 2 new ¾ HP Carriers • Partnered with the ESC Region 2 to host HSE(High School Equivalency) Classes in our Library
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Replace outdated public computers • Repair Library roof • Continue goal of improving and promoting existing library programs • Continue goal of ongoing promotion of community involvement through social media of library sponsored special events • Improve Library collections in all formats and for all age groups by staying abreast of current reading trends
127127 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Library Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 95,214 98,604 98,506 97,399 101,485
Salaries - Overtime - - - 120 - Insurance - Health / Life / Dental 11,583 11,447 16,653 11,293 12,093 Insurance - Worker's Compensation - 243 566 302 337
Insurance - Unemployment 11 486 270 27 540
Contribution - Social Security 7,608 7,857 7,065 7,460 8,146
Contribution - Retirement 11,173 11,364 10,627 10,298 10,617
Allowance - Vehicle / Mileage 3,250 2,750 3,720 3,720 3,720
Salaries - Longevity Pay 630 690 750 950 1,280
Utilities - Telephone 3,673 4,554 4,500 2,000 4,500 Fees - Subscriptions, dues, notary 1,790 672 500 200 3,500
Prof. Serv. - Audit 750 750 - - -
Supplies - Books 5,505 5,697 6,000 6,000 6,000
Supplies - Office 876 1,235 1,100 900 1,300
Capital Outlay - 23,592 - 8,592 6,400
Discretionary Reserve 624 - - - -
Insurance - Property & Casualty 7,692 11,245 11,000 11,539 12,000
Utilities - Water / Sewer / Garbage 3,810 3,149 3,750 4,774 4,600
Utilities - Electricity - - 5,000 8,370 8,400
128128 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Utilities - Natural Gas 516 508 500 560 500
Maintenance - Building 20,505 5,911 5,000 5,200 6,200 Maintenance - Building Equipment 177 257 200 220 200
Supplies - Janitorial 41 464 400 400 400 To be paid by third party (overbid) - 10,630 - 11,752 -
Disaster Expense - 6,341 - -
175,427 208,446 176,107 192,076 192,219
129129 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Senior Center
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Part Time 1 1 1 0 1
Department Total 1 1 1 0 1
DEPARTMENT DESCRIPTION/MISSION: The Senior Center responsibilities are to perform a variety of duties and host activities in support of the Senior Citizens in the area and to provide assistance to facility users.
The Mission of the Senior Center is: to provide a safe and well maintained facility for the Senior Citizens of Aransas Pass to Enrich the lives of our senior citizen residents, while building a sense of pride in our community.
130130 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Senior Center
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: Due to damages from Hurricane Harvey, the City was not able to make this program operational in FY 2019.
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR:
Due to damages from Hurricane Harvey, the City was not be able to make this program operational in FY 2020.
131131 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Senior Center Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 13,754 - 21,216 - - Insurance - Health / Life / Dental 1,208 - 5,551 - - Insurance - Worker's Compensation - 23 95 50 -
Insurance - Unemployment 118 - 90 - -
Contribution - Social Security 1,109 - 1,456 - -
Contribution - Retirement 393 - 2,189 - -
Salaries - Longevity Pay 680 - - - -
Utilities - Telephone 1,350 96 500 - -
Prof. Serv. - Audit 1,000 - - - -
Advertising 110 - - - -
Supplies - Fuel 29 125 - - -
Supplies - Office 5,417 50 1,500 50 -
Insurance - Property & Casualty 3,492 6,189 6,189 8,495 - Utilities - Water / Sewer / Garbage 2,150 2,041 1,000 850 -
Utilities - Electricity 4,964 2,247 2,000 1,200 -
Utilities - Natural Gas 1,011 80 300 - -
Maintenance - Building 2,890 (40) 200 - - Maintenance - Building Equipment 896 157 500 - -
Supplies - Janitorial 359 - 400 - -
132132 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Disaster Expense - 1,670 - -
40,929 12,637 43,186 10,645 -
133133 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Citizen Collection Station
The Citizens Collection Station provides a place for the citizens of Aransas Pass to bring unwanted items and dispose of them. The collection Station is available for those items not accepted in the normal trash receptacle or bulky item pick up at curbside.
134134 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Citizen Collection Station Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Cash Over / Short - 10 - - - Equipment Service / Maintenance 4,675 - - -
Fees - Trash Disposal - - 90,841 91,000
4,675 10 - 90,841 91,000
135135 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Garbage
To protect public health and safety, the city contracts with Absolute Waste to provide safe, efficient, and environmentally friendly solid waste services. Absolute Waste provides curbside services including collection of regular garbage, yard waste, and bulky items.
136136 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Garbage Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Fees - Trash Disposal 1,349,837 1,169,992 1,129,591 1,135,361 1,160,020
1,349,837 1,169,992 1,129,591 1,135,361 1,160,020
137137 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Building/Code Enforcement
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Building Official 1 1 1 1 1 Permit Tech. 1 1 1 1 1 Permit Clerk 0 1 1 1 1 Management 1 1 1 1 0 Assistant Code Enforcement 0 0 1 1 1 Officer Inspector 0 0 0 0 1 Department Total 3 4 5 5 5 Note: The second Code Enforcement Officer comes out of the Police Department Budget.
DEPARTMENT DESCRIPTION/MISSION: The Building Department’s mission is to ensure commercial building and residential homes constructed, altered, or maintained within the City of Aransas Pass’s jurisdiction meet the recognized standard for quality of life and building safety. In order to facilitate this responsibility we provide a full range of plan review and construction inspection services to support enforcement of the International Codes. The Code Enforcement Officer works with the building department to ensure the codes are being upheld for the safety and well-being of the community.
138138 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Building/Code Enforcement
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Streamline Plan Review, Scheduling Inspections, and completing inspections in a timely manner • Continued to provide better customer service • Working with City Attorney and Staff on Annexation Project
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Recycling Center for AP Residents • Quarterly water way clean ups • Trash Receptacles on Steadman and Harbor Islands • Beautification and Educational signs along 361 between Aransas Pass and Port Aransas • Conn Brown Harbor clean up • Increased information for the Public and schools as part of the Cities Leave No Trace Program • Maintain the volume of work with regard to new residential builds and commercial builds by getting the word out that we are builder, developer, and business friendly. • Continue to provide personalized service • Building a closer relationship with homeowners and business owners to improve our City • Continue to build database for damage assessments (FEMA) for next disaster to allow assessments to be completed in a timely manner. • Continue Digitizing all plans past and present as well as having all files organized and available for review and use • Training for staff and continuing education • Hire an additional Inspector
139139 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Building/Code Enforcement Department Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 185,099 128,660 176,156 130,076 221,794
Salaries - Overtime 2,884 - 4,000 3,000 12,000 Insurance - Health / Life / Dental 20,095 18,951 27,755 26,266 34,611 Insurance - Worker's Compensation - 626 1,286 686 1,044
Insurance - Unemployment 193 595 450 100 1,080
Contribution - Social Security 12,862 7,098 12,409 10,180 18,011
Contribution - Retirement 19,980 14,041 18,666 13,188 23,620
Allowance - Vehicle /Equipment 3,695 - 720 1,440 1,440
Allowance - Clothing 1,721 - - 287 440
Salaries - Longevity Pay - - - - 210
Cash Over / Short 1,165 669 - - -
Utilities - Telephone 3,329 2,706 2,000 1,822 1,750
Utilities - Internet - - - - -
Fees - Bank Card Charges - 949 4,000 3,496 3,000
Postage & Freight - 360 750 1,000 1,000
Fees - Legal Notices 3,064 1,694 5,000 5,100 2,500
Fees - Training 2,982 8,081 10,000 6,000 12,240 Fees - Subscriptions, dues, notary 1,416 1,282 1,500 600 1,000
Prof. Serv. - Physical Exams - 285 180 35 125
140140 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Prof. Serv. - Audit 100 100 - - -
Prof. Serv. - Attorney - - 5,000 - - Equipment Service / Maintenance 6,450 796 - -
Maintenance - Vehicle 504 3,847 4,000 6,000 3,000
Supplies - Books 302 1,233 3,000 1,500 1,200
Advertising - - 450 50 250
Supplies - Fuel 1,362 1,633 1,000 1,173 1,440
Supplies - Protective Clothing 405 - 750 - 250
Supplies - Minor Tools 315 228 1,500 1,500 1,000
Supplies - Office 1,011 2,247 2,200 2,200 2,200
Fees - Trash Disposal 6,873 - - - -
Software Licenses 3,945 - 4,586 3,782 4,396
Capital Outlay - - 75,000 48,260 80,000
Insurance - Property & Casualty - 2,211 2,200 1,833 2,200
Contractual Obligations - 30,432 - 60,000 -
Disaster Expense 1,338 219 - - -
281,087 228,943 364,559 329,574 431,802
141141 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Planning
Budgeted Positions Position Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End City Planner 0 0 1 1 1 Planning 1 1 0 0 0 Superintendent Administrative 0 1 1 0 0 Clerk Contract 1 0 0 0 0 Employee Planning Tech 0 0 0 0 1
Department Total 2 2 2 1 2
DEPARTMENT DESCRIPTION/MISSION: The City of Aransas Pass Development Services Department is responsible for the enforcement of development regulations including zoning, land subdivisions, and floodplain management. This department also has responsibilities in planning for emergency management. The primary purpose of this department is to assist developers in building safe, sustainable homes and businesses for our community. The Planning & Zoning Commission and Zoning Board of Adjustment are managed through this department.
142142 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Planning
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Comprehensive Plan complete
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Update, organize, and codify the zoning ordinance • Streamline development
143143 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Planning Expenditure Detail History Current Adoped
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 49,410 75,769 76,378 62,671 56,659
Salaries - Overtime 2,595 29 1,000 200 - Insurance - Health / Life / Dental 3,072 3,842 11,102 4,711 65 Insurance - Worker's Compensation - 180 355 180 149
Insurance - Unemployment 9 209 180 117 180
Contribution - Social Security 3,155 4,146 5,407 4,334 4,390
Contribution - Retirement 4,653 6,432 8,134 6,044 5,721
Allowance - Vehicle / Equipment - - 1,440 600 720
Utilities - Telephone 780 660 750 - -
Fees - Legal Notices 91 229 1,500 4,500 12,000
Fees - Training 1,186 1,380 1,580 600 4,500 Fees - Subscriptions, dues, notary - - 400 350 650
Contractual Obligations - - 20,000 20,000 20,000
64,950 92,875 128,226 104,307 105,033
144144 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Streets & Drainage
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Field Tech I 5 6 5 4 6 Field Tech II 1 0 1 0 0 Field Tech III 0 1 1 1 1 Maintenance 1 1 1 1 1 Supervisor Project Manager 0 0 1 1 1 Management 0 0 0 1 1 Assistant PW Supervisor 1 1 1 1 1
Department Total 8 9 10 9 11 DEPARTMENT DESCRIPTION/MISSION: The Streets department works to improve the quality of life of citizens through maintenance and operation of street and drainage infrastructure, their responsibilities include:
• Streets: responsible for street operation and maintenance including herbicide, street sweeping, alley repair, sight obstruction removal, and tree trimming • Paving: responsible for pavement rehabilitation including crack seal, pothole repair, utility cut repair, milling, overlay and reconstruction • Drainage: responsible for inspection, maintenance, and repair of all drainage systems including cleaning, grading and erosion control The mission of the Aransas Pass Public Works Department is to effectively maintain and develop public infrastructure and facilities, and to provide services to the public to achieve common social, economic, and environmental desires.
145145 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Streets & Drainage
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Staff Development and Training o 3 Staff members with Commercial Driver’s License(CDL) o 2 Staff members renewed their license for Mosquito Spray o 1 new staff member received mosquito spray license • City Infrastructure Improvements o Working with FEMA to make repairs to storm systems and looking into funds from CDBG to make improvements to other utility systems o Have identified 12 potential projects under the CDBG program and the possibility of addressing infiltration issues through old brick manholes through this grant
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Conn Brown Harbor Road Project o To begin construction of new roadways and walking trail on Conn Brown Harbor • Street Improvements o Pave three streets and seal coat 2 miles of roadway throughout town
146146 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Streets & Drainage Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 325,818 314,778 364,788 392,497 401,690
Salaries - Overtime 22,141 5,271 21,000 3,541 18,000 Insurance - Health / Life / Dental 67,269 40,929 55,510 55,002 57,963 Insurance - Worker's Compensation - 7,197 16,416 8,759 8,400
Insurance - Unemployment 556 1,503 900 303 1,980
Contribution - Social Security 26,532 24,348 26,793 29,145 32,482
Contribution - Retirement 39,858 36,874 40,304 41,878 41,156 Allowance - Vehicle / Equipment - - 2,880 2,820 2,880
Allowance - Clothing 5,573 5,343 6,000 5,000 4,930
Salaries - Longevity Pay 3,875 1,635 1,875 2,140 2,030
Equipment Rental 10,284 21,663 10,000 12,000 18,360
Utilities - Telephone 13,253 11,717 9,000 8,916 15,500
Utilities - Street Lighting 8,852 31,906 30,000 - 20,000
Postage & Freight - 24 75 50 75
Fees - Training 15,149 10,002 13,500 11,575 11,000
Prof. Serv. - Physical Exams 2,168 1,475 1,500 1,800 500
Prof. Serv. - Audit 3,300 1,500 - - -
Maintenance - Brush Site 4,856 9,172 20,000 7,100 15,020
Maintenance - Drainage 53,930 24,847 154,413 166,000 25,000
Maintenance - Communications 14,619 8,349 7,000 6,000 7,000
147147 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget Equipment Service / Maintenance 36,993 26,969 30,000 30,000 30,000
Maintenance - Vehicle 15,432 6,771 15,000 12,000 15,000
Supplies - Signs & Post 19,617 17,897 17,000 16,000 12,000
Supplies - Asphalt & Caliche 34,168 24,647 30,000 40,000 35,000
Supplies - Chemicals 4,019 2,599 3,500 2,600 3,000
Supplies - Fuel 28,507 38,645 30,000 41,000 29,160
Supplies - Protective Clothing 5,632 5,000 5,000 4,500 5,000
Supplies - Minor Tools 15,336 6,298 12,750 10,500 12,000
Supplies - Office 3,617 2,786 3,000 3,000 2,500
Capital Outlay 17,868 - 138,800 138,800 -
Discretionary Reserve 1,877 - - - -
Insurance - Property & Casualty - 6,070 6,000 10,235 10,400
Utilities - Electricity 114,187 95,199 100,000 85,200 86,000
Maintenance - Building 3,094 5,025 8,000 7,500 8,000 Maintenance - Building Equipment 1,060 10,115 8,000 7,700 8,000
Supplies - Janitorial 267 388 750 550 750
Contractual Obligations - - 87,477 87,390 60,060
Street Construction 4,496 17,833 40,000 6,000 -
Disaster Expense 25,321 1,002,943 - - -
949,523 1,827,721 1,317,231 1,257,500 1,000,836
148148 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Public Health
Public Health Accounts for the costs of Vector Control within the City. This includes the cost of fuel and the necessary tools to decrease the mosquito population in our City. Vector Control sprays public property for mosquitoes to protect the residents of and visitors to Aransas Pass. Vector Control uses source reduction techniques and pesticides as necessary to control mosquitoes on public property.
149149 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Public Health Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 37,983 3,565 - - -
Salaries - Overtime 2,462 121 8,000 - 8,000 Insurance - Health / Life / Dental 2,272 34 - - -
Insurance - Unemployment 113 - - - -
Contribution - Social Security 3,038 276 612 - 612
Contribution - Retirement 4,290 419 793 - 798
Allowance - Clothing 99 - 500 - -
Fees - Training 1,359 154 1,000 205 500
Supplies - Fuel 179 893 2,500 160 2,500
Supplies - Minor Tools 403 23 - - -
Mosquito Spraying 13,054 18,812 15,000 13,200 14,000
Lot & Brush Clean Up 1,223 1,100 - - -
Disaster Expense - 1,339 - - -
66,475 26,735 28,405 13,565 26,410
150150 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Parks & Recreation
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Grounds Tech I 3 3 6 5 6 Grounds Tech III 2 1 1 1 1 Field Tech I 1 0 0 0 0 Custodian 1 1 1 1 1 Project Manager 1 1 0 0 0
Department Total 8 6 8 7 8
DEPARTMENT DESCRIPTION/MISSION: The Parks and Recreational Department is responsible for maintaining the city’s parks, grounds, and facilities to improve the quality of life that makes Aransas Pass a special place to live, work, visit, and play.
The mission of the Aransas Pass Public Works Department is to effectively maintain and develop public infrastructure and facilities, and to provide services to the public to achieve common social, economic, and environmental desires.
151151 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Parks & Recreation
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Keeping parks clean and accessible to the public for use • 1 Staff member scheduled to test for mosquito spraying license
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Dog Park o Install new agility course, shade structures, water line, benches, and trash receptacles at the Community Dog Park • Lighthouse Lakes Park o Install new bird watching gazebos o Pave sections of parking area
152152 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Parks & Recreation Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 156,032 160,256 179,275 143,146 184,298
Salaries - Overtime 17,668 3,643 12,000 4,700 16,000
Insurance - Health / Life / Dental 28,901 34,299 41,633 27,383 43,785
Insurance - Worker's Compensation - 3,317 7,598 4,054 4,977
Insurance - Unemployment 62 1,469 675 200 1,350
Contribution - Social Security 12,981 12,308 13,172 11,058 15,395
Contribution - Retirement 19,904 18,988 19,814 15,301 20,064
Allowance - Vehicle / Mileage 3,250 1,073 720 780 720
Allowance - Clothing 2,662 1,971 4,000 2,500 4,380
Salaries - Longevity Pay - - - - 225
Utilities - Telephone 2,889 1,037 1,500 - -
Fees - Training 1,481 910 3,000 1,500 3,300
Prof. Serv. - Physical Exams 360 690 500 500 500
Equipment Service / Maintenance 20,563 8,848 10,000 13,000 15,000
Maintenance - Vehicle 416 3,256 5,000 2,400 5,000
Supplies - Chemicals - 39 500 514 500
Supplies - Fuel 7,937 13,095 11,000 11,052 11,000
Supplies - Protective Clothing 1,453 1,032 1,650 1,600 1,875
Supplies - Minor Tools 2,375 3,922 5,000 3,700 3,500
Supplies - Office 392 294 300 500 250
Capital Outlay 73,791 - - - -
153153 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Utilities - Electricity 20,922 13,300 14,000 9,892 12,000
Maintenance - Building 2,401 1,959 2,000 2,500 2,000 Maintenance - Trees & Shrubs / Landscaping 21,215 21,327 10,000 8,000 10,000
Maintenance - Playing Fields 10,039 4,188 3,000 3,000 6,500
Supplies - Janitorial 2,723 2,601 2,500 1,480 2,500
Disaster Expense 9,671 8,257 - - -
420,086 322,081 348,836 268,760 365,120
154154 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Facilities/ Building Maintenance
Position Historical Current Proposed 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Maintenance Tech 0 0 0 0 0 Custodian 1 1 1 1 1 Department Total 1 1 1 1 1 *Note: The cost of the Custodian position is shared with Parks & Recreation.
DEPARTMENT DESCRIPTION/MISSION: The Facilities and Building Maintenance department accounts for the cost of personnel to maintain and clean City Hall as well as Public Works Facilities.
155155 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Public Works Facilities Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 28,736 - - - -
Salaries - Overtime 4,340 - - - -
Insurance - Health / Life / Dental 3,052 1,872 - - -
Insurance - Unemployment 128 - - - -
Contribution - Social Security 2,470 (89) - - -
Contribution - Retirement 2,413 (140) - - -
Utilities - Telephone 1,678 1,272 1,500 - -
Capital Outlay 471,520 - - - -
Insurance - Property & Casualty 18,213 40,154 60,000 31,039 35,000
Utilities - Water / Sewer / Garbage 26,393 17,518 19,000 26,598 26,000
Utilities - Electricity 48,253 44,001 45,000 32,164 35,000
Maintenance - Building 10,449 4,823 4,000 3,000 3,000 Maintenance - Building Equipment 1,927 20,019 15,000 11,500 10,500
Supplies - Janitorial 651 1,530 1,000 1,100 1,000
Disaster Expense - 448 - - -
620,223 131,407 145,500 105,401 110,500
156156 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
DEBT SERVICE FUND
157157 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
158 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Overview
The City uses a separate fund called Debt Service Fund in order to budget for annual principal and interest payments on outstanding debt. The General Debt Service Fund uses the modified accrual accounting method, like the General Fund. The Water Debt Service is combined with the Water & Sewer Funds for annual financial reporting and uses the full accrual method of accounting, like other enterprise funds.
The City has an AA- rating from Standard & Poor’s rating service for its general obligation debt. This rating indicates a high credit quality and investment grade status.
Debt Limits
There are no dollar amount limits for tax supported debt under state law or the City’s home rule charter. However, there are property tax limits that impact the amount of debt a city can issue. The Texas Constitution limits property tax for a home rule city of over 5,000 in population to not more $2.50 per $100 of assessed value. Aransas Pass’ $0.799194 total tax rate is well below the $2.50 constitutional limit.
The Texas Attorney General’s Administrative Code limits the debt service portion of the levy to no more than $1.50 per $100 of assessed value. The City’s debt rate for FY2020 is $0.311772 or 39.01% of the total $0.799194 tax rate and much less than the $1.50 Administrative Code limit.
Debt for the Water & Sewer Fund is $827,004 for FY 2020. Actual debt service in FY2020 is 17.2% of revenue at $4.8 million.
Debt Changes
The City issued Debt Service Fund debt to purchase a ladder truck for the Fire Department in 2018. The debt is in the form of a Tax Note. The interest rate on the note is 2.57%.
The City does not anticipates issuing debt in FY 2020.
159159 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Debt Service Fund
History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget Revenues
Property Tax - Current / I & S 1,971,906 1,591,846 1,642,430 1,577,727 1,715,462
Property Tax - Delinquent / I & S 28,492 55,858 56,436 38,442 35,000 Property Tax - Principal & Interest / I & S 30,604 28,221 22,638 32,765 30,000
Interest Income 2 5,914 3,610 103 -
Transfer in from other funds (382,863) - -
Bond Proceeds - - - -
1,648,141 1,681,839 1,725,113 1,649,037 1,780,462
Expenditures
Bond Principal Expense 1,580,059 1,307,313 1,315,000 1,315,000 1,335,000
Bond Interest Expense 423,901 373,926 353,198.01 353,198 378,063
Bond Issuance Costs - - - 53,641 -
Agent Fee 1,300 600 2,000.00 1,000 - Payment to refunded bond escrow agent - - - - -
Total Expenditures 2,005,259 1,681,839 1,670,198 1,722,839 1,713,063
Revenues Over/(Under) Expenditures (357,119) (0) 54,915 (73,802) 67,399
160160 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
General Fund Debt Service 2,000,000
1,800,000
1,600,000
1,400,000
1,200,000
1,000,000
800,000
600,000
400,000
200,000
- FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036
CO Series 2014 CO Series 2015 CO Series 2016 Refunding Series 2016 Tax Note 2018 Tax Note 2019
General Fund Debt Schedule Refunding CO Series CO Series CO Series Series Tax Note Tax Note Total 2014 2015 2016 2016 2018 2019 Payment
2020 694,070 227,758 185,750 488,589 63,404 53,493 1,713,064
2021 474,970 238,694 187,450 490,287 66,972 259,502 1,717,875
2022 477,420 79,347 189,000 491,055 65,478 263,591 1,565,891
2023 478,930 77,929 190,400 485,489 63,984 262,488 1,559,220
2024 336,553 81,512 191,650 488,509 131,619 261,255 1,491,098
161161 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Refunding CO Series CO Series CO Series Series Tax Note Tax Note Total 2014 2015 2016 2016 2018 2019 Payment
2025 335,465 197,750 489,981 259,895 1,283,091
2026 337,940 193,550 485,029 263,347 1,279,866
2027 334,103 194,350 488,616 1,017,069
2028 339,915 195,000 534,915
2029 340,290 195,500 535,790
2030 340,315 195,850 536,165
2031 339,990 191,050 531,040
2032 339,160 191,250 530,410
2033 337,820 191,300 529,120
2034 341,030 191,200 532,230
2035 190,950 190,950
2036 190,550 190,550
162162 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
WATER & SEWER FUND
163163 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
164 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
WATER & SEWER FUND BUDGET SUMMARY
165165 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
166 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water & Sewer Financial Summary History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Operating Revenues
Charges for Services 3,905,598 4,114,789 4,136,100 4,099,322 4,058,400
Operating Expenses
General Accounts 216,548 828,295 828,295 949,116
Administration 102,130 172,329 166,850 136,992 140,091
Utility Billing 291,076 228,609 218,532 202,821 204,686
Meter Readers 304,763 200,821 221,732 194,901 292,410
Water Production 1,794,966 1,997,289 1,904,312 1,708,015 1,866,115
Water Distribution 391,459 461,468 472,716 331,338 554,186
Sewer Collection 449,599 301,474 345,174 262,294 369,337
Sewer Plant 389,453 416,798 435,200 312,130 422,549
Depreciation & amortization 590,754 588,976 586,976 586,976 -
Total Operating Expenses 4,530,748 4,367,765 5,179,787 4,563,762 4,798,490
Operating Income (Loss) (625,150) (252,976) (1,043,687) (464,440) (740,090)
Non-Operating Revenues (Expenses) Loss on inventory conversion (5,609) - - - -
Interest income 8,898 8,200 8,400 8,654 8,400
167167 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget Interest expense and agent fees (216,548) (255,144) (218,695) (218,695) (193,004) Total non-operating revenue (expenses) (213,259) (246,944) (210,295) (210,041) (184,604)
Income (Loss) before contributions and transfer (838,409) (499,919) (1,253,982) (674,481) (924,694)
Transfer In 1,120,839 - 166,600 166,600 -
Change In Net Position 282,430 (499,919) (1,087,382) (507,881) (924,694)
Total Net Position- Beginning 5,830,602 6,329,580 5,829,661 5,829,660 5,321,779
Total Net Position-Ending 6,113,032 5,829,661 4,742,279 5,321,779 4,397,085
168168 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
The Water & Sewer Fund accounts for the provision of water and sewer services to the residents of the City. All activities necessary to provide those services are accounted for in this fund, including Water Production, Water Distribution, Wastewater Collection and Treatment, and Utility Billing. For accounting and financial reporting purposes, the Water & Sewer Fund is considered an enterprise fund that uses the full accrual basis of accounting.
The FY2020 budget for the Water Fund includes $4.0 million in revenues and $4.7 million expenditures, resulting in a deficit that will be made up by the fund balance. Variance analysis on changes over $100,000 is as follows:
General Accounts - up 14.6% - This is attributed to an increase in debt service for the fiscal year.
169169 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
170 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
WATER & SEWER FUND REVENUES
171171 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
172 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water & Sewer Fund Revenues
FY 2020 budgeted revenue totals $4.0 million, which includes. Water sales comprises 61.6% of all revenue. Sewer service is the second largest revenue source at 29.5%.
Revenue by Type
Sales-Sewer Sales - Bulk Sewer
Sales-Water Fees-Customer 62% Penalties / Disconnect Fees
Tap Fee
Revenue Type Revenue % Tap Fee 70,000 1.7% Sales-Water 2,500,000 61.6% Sales-Sewer 1,200,000 29.6% Sales - Bulk Sewer 160,000 3.9% Sales-Miscellaneous 10,000 0.2% Fees-Customer Penalties / Disconnect Fees 110,000 2.7% Interest Income 8,400 0.2%
4,058,400 100%
173173 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Utility Rates The base bill for water customer all services inside city limits is $62.00 and outside city limit customers is $51.31 this without sewer services.
Services for Senior Services for Residential Citizen Services for Commercial Citizen Citizen New City Ordinance Chapter 29 Utilities Commercial Inside City Limits Deposits ¾” Meter Article II – Water & Sewer Service Section A sum equal to one month average bill. Residents 65 and older, registered with the 29-20(d-d3) Minimum $150.00 City Water Department, showing proof of Commercial Inside City Limits age and inside city limit residency shall pay Residential Inside City Limits Deposits Minimum Monthly Fees ¾” Meter Meter size Water Waste Water Total the following rates: Water $75.00 ¾” $16.08 $13.31 $29.39 Sewer $75.00 1” $27.70 $22.98 $50.68 Total $150.00 1.5 “ $47.07 $39.10 $86.17 *Larger meter size subject to an increase. 2” $70.31 $58.44 $128.75 Senior Citizens Inside City Limits Deposits 3” $124.54 $103.51 $228.05 Inside City Limits Minimum Monthly Fees ¾” Meter 4” $202.00 $168.05 $370.05 Meter size Water Waste Water Total Water $75.00 6” $395.67 $329.33 $725.00 ¾” $15.08 $13.31 $28.39 Sewer $75.00 1” $26.70 $22.98 $49.68 Total $150.00 Inside City Limits Water consumption charge per 1000 gallons 1.5 “ $46.07 $39.10 $85.17 *Larger meter size subject to an increase. # of Gallons Res/Com 2” $69.31 $58.44 $127.75 1 to 5,000 $4.75 Inside City Limits Minimum Monthly Fees 5,001 – 10,000 $5.72 Meter size Water Waste Water Total Over 10,000 $6.36 Inside City Limits Water consumption charge per 1000 gallons ¾” $12.02 $12.38 $24.40 # of Gallons Res/Com 1” $22.48 $21.08 $43.56 Inside City Limits Sewer consumption charge per 1000 gallons 1.5” $39.91 $35.59 $75.50 1 to 5,000 $4.75 # of Gallons Res/Com 2” $60.83 $53.00 $113.83 5,001 – 10,000 $5.72 1 to 5,000 $2.34 Over 10,000 $6.36 5,001 – 10,000 $3.05 Inside City Limits Water consumption charge per 1000 Over 10,000 $ 4.17 gallons Inside City Limits Sewer consumption charge per 1000 gallons # of Gallons Res/Com # of Gallons Res/Com Commercial Outside City Limits Deposits 1 to 5,000 $2.34 1 to 5,000 $4.75 *Add 25% 5,001 – 10,000 $5.72 5,001 – 10,000 $3.05 Over 10,000 $6.36 Over 10,000 $4.17 Commercial Outside City Limits Minimum Monthly Fees Inside City Limits Sewer consumption charge per 1000 Residential Outside City Limits Deposits Meter size Water Waste Water Total gallons Meter Deposit Total $150.00 ¾” $18.73 $15.31 $ 34.04 # of Gallons Res/Com *Larger meter size subject to an increase. 1” $33.25 $24.98 $ 58.28 1 to 5,000 $2.34 1.5” $57.46 $41.10 $ 98.56 5,001 – 10,000 $3.05 Outside City Limits Minimum Monthly Fees 2 ” $86.51 $60.44 $ 46.95 Over 10,000 $4.17 Meter size Water Waste Water Total 3” $154.30 $105.51 $ 59.81 ¾” $17.73 $14.31 $32.04 4” $251.13 $170.05 $ 21.18 1” $32.25 $23.98 $56.23 6” $493.22 $331.23 $824.45 1.5” $56.46 $40.10 $96.56 2” $85.51 $59.44 $144.95 Outside City Limits Water consumption charge per 1000 gallons # of Gallons Res/Com 1 to 5,000 $5.72 Outside City Limits Water consumption charge per 1000 gallons 5,001 – 10,000 $6.94 # of Gallons Res/Com Over 10,000 $7.68 1 to 5,000 $5.72 5,001 – 10,000 $6.94 Outside City Limits Sewer consumption charge per 1000 gallons
Over 10,000 $7.68 # of Gallons Res/Com 1 to 5,000 $2.53 Outside City Limits Sewer consumption charge per 1000 gallons 5,001 – 10,000 $3.28 # of Gallons Res/Com Over 10,000 $5.17 1 to 5,000 $2.53 5,001 – 10,000 $3.28 Over 10,000 $5.17
174174 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
WATER & SEWER FUND REVENUES BY LINE ITEM
175175 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
176 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water Sewer Revenues History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Tap Fee 38,433 50,183 37,000 70,000 70,000
Meter Set Fee 2,500 300 - 200 -
Sales-Water 2,418,211 1,850,169 2,500,000 2,448,986 2,500,000
Sales-Sewer 1,197,382 1,211,739 1,320,000 1,194,045 1,200,000
Sales - Bulk Sewer 139,984 175,987 160,000 163,964 160,000
Sales-Miscellaneous 5,197 18,253 5,700 90,000 10,000
Fees-Customer Penalties / Disconnect Fees 102,506 116,147 105,000 123,473 110,000
Interest Income 8,898 8,200 8,400 8,654 8,400 Miscellaneous Income - Restricted Use - 692,000 - - -
Transfer in from other funds - - 166,600 166,600 -
Income - Miscellaneous 1,385 - - - -
Test Data - 10 - - -
3,914,496 4,122,989 4,302,700 4,265,922 4,058,400
177177 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
178 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
WATER & SEWER FUND EXPENDITURES
179179 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
180 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water & Sewer Fund Expenditures
The Water Production, Water Distribution, Sewer Collections and Treatment, and Utility Billing make up this fund. In FY 2020, the City will be matching funds for Colonia Grants for water and sewer services for residents that currently do not have such services.
Water & Sewer – Expenditures by Department
Sewer Collection Water Distribution 8% 11% Sewer Plant 9%
General Accounts 20%
Administration 3%
Water Production Utility Billing 39% 4%
Meter Readers 6%
181181 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
182 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
WATER & SEWER FUND EXPENDITURES BY DEPARTMENT
183183 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
184 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
General Expenses
Debt service for the Water & Sewer Fund are budgeted along with any grant match funds needed for Capital Projects.
FY 2020 there is debt service of $827,004. There is also $314,116 in grant matching funds required for the Colonia Grants the City received in FY 2018.
Water & Sewer Debt Service 900,000.00 800,000.00 700,000.00 600,000.00 500,000.00 400,000.00 300,000.00 200,000.00 100,000.00 - FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034
CO Series 2005 CO Series 2006 CO Series 2012 CO Series 2014 Tax Note Series 2018
185185 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water & Sewer Fund Debt Service Schedule Tax Note CO Series CO Series CO Series CO Series Series 2005 2006 2012 2014 2018 Total
2020 78,879 104,250 258,106 203,359 182,410 827,004
2021 76,620 262,556 205,709 282,119 827,004
2022 74,313 261,781 202,840 285,396 824,330
2023 76,865 261,856 204,641 283,486 826,849
2024 79,200 262,806 206,149 548,155
2025 76,406 258,578 202,433 537,418
2026 258,775 202,905 461,680
2027 258,463 202,568 461,030
2028 262,963 202,055 465,018
2029 262,275 206,280 468,555
2030 260,875 205,243 466,118
2031 258,750 204,030 462,780
2032 261,400 202,550 463,950
2033 258,825 205,710 464,535
2034 203,600 203,600
186186 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
General Accounts Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Grant Matching Funds - - - 314,116
Bond Principal Expense - 610,000 - 635,000
Bond Interest Expense 216,048 218,744 217,695 - 192,004
Agent Fee 500 36,400 600 - 1,000
216,548 255,144 828,295 - 1,142,120
187187 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Administration
Budgeted Positions
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Director of Public 1 1 1 1 1 Works & Development Services
Department Total 1 1 1 1 1
DEPARTMENT DESCRIPTION/MISSION: The Administration Department supervises the activities of various departments within the public works sector, as well as maintaining the budget and various City projects throughout the year.
The mission of the Aransas Pass Public Works Department is to effectively maintain and develop public infrastructure and facilities, and to provide services to the public to achieve common social, economic, and environmental desires.
188188 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Administration
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Staff Development and Training o Received Class D water operator license o One class away from Class B water license
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR:
• Staff Development and Training o Continue to train and develop staff so that we can work more effectively and correctly within the regulations set by codes and standards • Water Tower Completion o Having the new water tower up and running to provide safe drinking water throughout the community of Aransas Pass • Staff Retention o Develop methods and best practices to retain staff and help promote within when possible • Prepare a plan to identify and replace old dilapidated water and sewer lines with cost estimates within the next 5 years
189189 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Administration Expenditure Detail History Current Proposed
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 32,386 97,607 98,485 89,537 90,522 Insurance - Health / Life / Dental 6,741 7,439 5,551 5,673 5,838 Insurance - Worker's Compensation - 263 476 254 254
Insurance - Unemployment 9 162 90 9 180
Contribution - Social Security 2,345 7,209 7,259 6,846 7,503
Contribution - Retirement 3,910 10,897 10,919 9,808 9,778
Allowance - Vehicle /Equipment - 6,050 7,320 7,320 7,320
Salaries - Longevity Pay - - - - 235
Utilities - Telephone 8,695 857 - - -
Fees - State License 3,683 - - -
Postage & Freight - 2,089 1,500 -
Fees - Training - 7,160 12,500 10,000 10,275 Fees - Subscriptions, dues, notary - - 1,000 450 861
Prof. Serv. - Physical Exams 1,413 - - - -
Prof. Serv. - Audit 7,800 2,500 - - -
Maintenance - Vehicle - 15 500 - 500
Supplies - Fuel 7,841 1,975 500 806 1,500
Supplies - Public Awareness - 3,067 4,000 3,500 4,000
Supplies - Protective Clothing - - - - 125
Supplies - Minor Tools 2,611 - 250 - -
190190 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Proposed 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Supplies - Office 574 164 - 100 -
Allocation Account - - - -
Insurance - Property & Casualty 22,241 9,402 18,000 1,189 1,200 Utilities - Water / Sewer / Garbage 15 - - - -
Transfer to Other Fund (1,120,839) - - - -
Disaster Expense 1,866 - - - -
(1,018,709) 156,857 166,850 136,992 140,091
191191 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Utility Billing
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Utility Billing 1 1 1 1 1 Supervisor Utility Clerk 4 3 3 2 2 Department Total 5 4 4 3 3
DEPARTMENT DESCRIPTION/MISSION: Functional responsibilities of the Utility Billing are to assist customers with their accounts. This position is responsible for maintaining the records of the Water and Sewer Utility Customers which include: meter reading books, billing ledgers, payment posting, consumption history, sewer billing, and meter test records in accordance with generally accepted accounting standards and are required to perform a variety of related clerical tasks.
192192 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Utility Billing
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • We have enrolled over 1,000 customers into our E-Billing System • Continuing to work on current paperless service order program • Continuing to increase the notification to customers to sign up for Code Red Alert
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Be proactive in informing the customers of high usage prior to bills coming out • Streamline order to email instead of paper • Inform the public of different options of billing services
193193 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Utility Billing Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 132,315 119,217 113,102 100,895 95,744
Salaries - Overtime 2,802 - - - 1,500 Insurance - Health / Life / Dental 18,144 24,352 22,204 20,040 17,514 Insurance - Worker's Compensation - 285 519 277 258
Insurance - Unemployment 197 813 360 36 540
Contribution - Social Security 10,101 9,019 7,910 7,536 7,617
Contribution - Retirement 13,142 13,732 11,899 10,586 9,927
Allowance - Vehicle / Mileage - 84 - 720 720
Allowance - Clothing 941 - - -
Salaries - Longevity Pay 1,240 2,100 1,480 1,480 1,600
Cash Over / Short 395 (268) - 25 -
Utilities - Telephone 1,205 699 720 30 120
Fees - Bank Card Charges 19,370 17,896 15,500 17,576 17,600
Postage & Freight 23,864 23,112 25,000 26,000 22,900
Fees - Training 2,367 1,195 2,000 1,200 2,600
Prof. Serv. - Physical Exams - 135 - - - Equipment Service / Maintenance 1,288 565 1,000 - -
Equipment Rental 5,021 6,714 5,000 4,984 10,324
Supplies - Office 1,278 3,229 2,000 6,000 7,200
Software Licenses 5,781 - 4,338 4,140 6,424
194194 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Capital Outlay 12 - - -
Professional Fess - Other Billing 13,017 4,640 5,500 1,297 2,100
Disaster Expense 38,608 1,089 - - -
291,088 228,609 218,533 202,821 204,686
195195 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Meter Reading
Budgeted Positions Position Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Meter Reader 1 1 1 0 0 Supervisor Meter Reader III 0 0 0 0 Meter Reader 3 3 3 3 4 Tech
Department Total 4 4 4 3 4
DEPARTMENT DESCRIPTION/MISSION: The Meter Reader Department is responsible for reading meters for the billing department, installing, and maintaining meters, as well as making repairs throughout the city as needed.
196196 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Meter Reading
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Obtained Water License • Increased notification for leaks with customers • Data Logger System increases the efficiency in leak detection
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Change out all large manual meters to digital meters • Be proactive with water lines • Be able to maintenance all the routes • Start GPS on all meters • Upgrade water license for all Meter Readers
197197 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Meter Readers Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 145,638 108,155 105,316 90,536 103,499
Salaries - Overtime 12,106 342 12,000 2,000 3,000 Insurance - Health / Life / Dental 20,450 21,944 22,204 18,851 23,568 Insurance - Worker's Compensation - 2,959 6,755 3,604 3,490
Insurance - Unemployment 157 732 360 84 720
Contribution - Social Security 7,969 7,341 8,145 6,579 8,147
Contribution - Retirement 12,726 11,980 12,252 9,482 10,618
Allowance - Vehicle / Mileage - - 720 720 -
Allowance - Clothing 1,230 2,228 2,000 1,723 2,400
Salaries - Longevity Pay 560 825 680 680 -
Utilities - Telephone 5,305 4,170 5,000 1,720 900
Fees - Training 680 2,198 5,000 1,000 3,833
Maintenance - Communications 325 - 500 - - Equipment Service / Maintenance 1,492 215 - - -
Maintenance - Vehicle 2,732 3,699 4,500 3,000 3,220
Supplies - Fuel 4,159 7,255 6,000 6,540 6,900
Supplies - Protective Clothing 2,136 2,869 2,000 2,000 2,000
Supplies - Minor Tools 6,299 1,601 4,000 4,000 2,000
Supplies - Office 1,334 860 2,000 1,500 -
Software Licenses - 1,800 1,800 3,500
198198 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Capital Outlay - 5,887 2,500 1,900 1,000
Meter Expense 106 - 10,000 32,182 107,614 Meter Parts / Installation Supplies 78,143 13,598 8,000 5,000 6,000
Disaster Expense 1,214 1,963 - - -
304,763 200,821 221,731 194,901 292,410
199199 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water Production
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Utility Tech III 3 1 2 0 1
Department Total 3 1 2 0 1
DEPARTMENT DESCRIPTION/MISSION: Water Production focuses on maintaining the necessary pressure and volume according to TCEQ Regulations as well as being responsible for recording tank and aquifer levels, pumping flow, pumping totals, chemical usage, disinfection levels, treatment parameters, and historical data to comply with regulatory requirements.
The mission of the Aransas Pass Public Works Department is to effectively maintain and develop public infrastructure and facilities, and to provide services to the public to achieve common social, economic, and environmental desires.
200200 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water Production
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Dead End Flushing o Have increased the values of our residual readings at each dead end improving the quality of our water
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Reduce amount of Dead End Lines o Eliminate or reduce dead end water lines by looping in water systems throughout the City
201201 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water Production Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular - 15,895 32,354 - 29,702
Salaries - Overtime - 1,258 3,000 - - Insurance - Health / Life / Dental 2,112 3,698 5,551 1,954 5,838 Insurance - Worker's Compensation - 849 1,294 690 624
Insurance - Unemployment - 162 90 - 180
Contribution - Social Security - 1,256 2,493 - 2,327
Contribution - Retirement - 1,989 3,750 - 3,033 Allowance - Vehicle / Equipment - - 720 - 720
Allowance - Clothing - 273 520 - 440
Salaries - Longevity Pay - (205) 265 - -
Utilities - Telephone - 300 - - -
Fees - Training 971 1,580 2,000 800 2,000
Maintenance - Communications 4,613 4,015 4,025 4,000 4,050 Equipment Service / Maintenance 2,256 7 - - -
Maintenance - Vehicle 1,271 242 2,000 10 1,800
Supplies - Chemicals 963 14,559 11,000 11,144 11,000
Supplies - Fuel 5,104 1,884 2,000 1,950 1,500
Supplies - Protective Clothing - 84 250 200 250
Supplies - Minor Tools 201 1,876 3,000 2,000 2,650
202202 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Supplies - Water Purchase 1,772,011 1,945,181 1,830,000 1,685,267 1,800,000
Disaster Expense 5,464 2,386 - -
1,794,966 1,997,289 1,904,312 1,708,015 1,866,115
203203 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water Distribution
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Utility Tech I 3 3 4 2 5 Utility Tech II 1 1 0 0 Utility Tech III 1 1 1 0 0 Crew Leader 0 0 0 1 1 Department Total 4 5 6 3 6
DEPARTMENT DESCRIPTION/MISSION: Water Distribution provides 24/7 construction support and maintenance for the City’s water and wastewater infrastructure. Water Distribution also installs new water and sewer taps for new development and is responsible for the construction, maintenance, and repair of City water and wastewater infrastructure.
The mission of the Aransas Pass Public Works Department is to effectively maintain and develop public infrastructure and facilities, and to provide services to the public to achieve common social, economic, and environmental desires.
204204 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water Distribution
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Rhodes & Beasley Water Line Project o New water line project was started to extend new water service for areas of Rhodes and Beasley Ave from Avenue A to Saunders • Fixed a major water leak o Fixed an underwater break of a 10” water main that had been leaking for a long time without anyone knowing about it • Staff Development and Training o 2 Staff members with Commercial Driver’s License(CDL) o 3 Staff members with class D water operator license o 1 Staff member with Class C water and wastewater operator licenses o 1 Staff member is a class away from obtaining Class C water license
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Replacement of Old Water Lines o Begin replacing old and undersized water lines throughout the City • Fire Hydrant Replacement/Repairs o Replace and repair fire hydrants around town with issue to help improve ISO rating. Develop a plan to install new hydrants where none are currently in place
205205 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Water Distribution Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 67,276 129,606 161,242 84,992 150,446
Salaries - Overtime 8,588 9,643 18,000 11,483 15,000 Insurance - Health / Life / Dental 10,451 23,093 33,306 18,389 56,295 Insurance - Worker's Compensation - 4,070 10,240 5,724 9,202
Insurance - Unemployment 74 883 540 200 1,800
Contribution - Social Security 5,809 10,242 12,346 7,181 20,583
Contribution - Retirement 8,664 16,063 18,572 10,362 27,300
Allowance - Vehicle / Mileage - - 720 - -
Allowance - Clothing 320 1,288 2,000 1,360 2,000
Utilities - Telephone 780 660 - - -
Fees - Training 2,335 4,464 5,000 3,000 3,510
Prof. Fees - Testing & Analysis 7,861 1,651 2,000 - -
Equipment Service / Maintenance 6,686 3,229 4,000 4,000 4,000
Maintenance - Vehicle 5,133 1,570 3,500 1,311 5,000
Maintenance - Line Repair 70,657 96,850 65,000 85,000 85,000
Supplies - Chemicals 431 575 2,500 223 2,500
Supplies - Fuel 3,530 3,365 4,500 3,900 4,500
Supplies - Protective Clothing 879 1,348 1,000 510 1,000
Supplies - Minor Tools 1,645 1,580 2,500 1,084 1,500
Supplies - Office - 493 250 218 250
206206 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Capital Outlay - - - - 63,100
Insurance - Property & Casualty - 8,711 6,000 9,154 9,200
Utilities - Water / Sewer / Garbage 11,433 9,449 8,750 6,614 7,000
Utilities - Electricity 154,859 100,693 110,000 78,532 85,000
Maintenance - Building - 2,273 750 - -
Disaster Expense 24,047 29,667 - - -
391,459 461,468 472,716 333,238 554,186
207207 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Sewer Collection
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Maintenance Tech II 1 1 1 1 1 Utility Tech I 4 2 2 3 3 Utility Tech II 2 0 1 0 0 Vector Truck Operator 0 0 1 0 1 Department Total 7 3 5 4 5
DEPARTMENT DESCRIPTION/MISSION: The responsibilities of the Sewer Collection Department include: • Customer Service: responsible for protecting public health by responding to various customer service calls related to sewer line blockage on a 24/7 basis • Collection System: responsible for maintenance and repair of collection lines, sewer manholes, and lift stations • System Infrastructure: responsible for maintaining the integrity of the system by performing various activities such as pipeline cleaning, pipeline repairs, manhole inspections, pipeline locates, and televising the system • System Monitoring: responsible for monitoring system by utilizing SCADA and GIS software, which aids to ensure lift stations are functioning properly and prepare for unseen circumstances. Monitoring flow rates at collection points allow staff to evaluate potential sources for inflow and infiltration.
The mission of the Aransas Pass Public Works Department is to effectively maintain and develop public infrastructure and facilities, and to provide services to the public to achieve common social, economic, and environmental desires.
208208 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Sewer Collection
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Staff Development and Training o 2 Staff members with Commercial Driver’s License(CDL) o 2 Staff members have received Class D wastewater operator license o Deberry Sewer Project completion-TCEQ SEP Project
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Rhodes & Beasley Sanitary Sewer Project o Complete the extension of new sanitary sewer to Rhodes and Beasley Ave from Avenue A to Saunders • Colonia Sanitary Sewer Project o Complete extension of new sanitary sewer to Sherwood Forest through grants awarded to the City
209209 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Sewer Collection Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 194,789 81,577 125,174 87,228 132,246
Salaries - Overtime 18,251 8,499 15,000 12,642 15,000 Insurance - Health / Life / Dental 22,431 16,444 27,755 16,051 29,190
Insurance - Worker's Compensation - 3,055 5,029 2,811 3,384
Insurance - Unemployment 309 506 450 45 900
Contribution - Social Security 15,573 6,926 9,692 7,645 11,298
Contribution - Retirement 24,676 10,374 14,579 10,876 14,724 Allowance - Vehicle / Equipment - - 720 960 -
Allowance - Clothing 1,408 1,986 2,000 1,418 2,000
Salaries - Longevity Pay 605 725 375 375 435
Utilities - Telephone 1,380 867 - 2,195 -
Fees - State License 984 - - - -
Fees - Training 4,027 4,488 5,000 3,903 4,200
Maintenance - Communications - 965 - - - Equipment Service / Maintenance 14,190 14,043 9,000 15,000 12,000
Maintenance - Vehicle 1,324 7,625 6,500 8,000 5,000
Maintenance - Line Repair 102,982 78,658 100,000 75,000 100,000
Supplies - Chemicals 27,722 2,894 12,000 7,500 8,500
Supplies - Fuel 6,532 4,038 6,000 6,645 26,060
Supplies - Protective Clothing 881 1,884 1,900 1,800 1,650
210210 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Supplies - Minor Tools 1,696 1,572 2,500 2,000 2,500
Supplies - Office 342 472 1,500 200 250
Capital Outlay 50,000 - - - -
Disaster Expense 9,498 53,877 - -
499,599 301,474 345,174 262,294 369,337
211211 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Sewer Treatment Plant
Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Utility Tech I 1 0 1 1 2 Utility Tech II 1 1 2 1 1 Plant Operator 0 0 1 0 1 Lift Station Tech 0 0 0 0 1 Department Total 2 1 4 2 5
DEPARTMENT DESCRIPTION/MISSION: The Sewer Treatment Plant workers are responsible for adding chemicals, such as ammonia or chlorine, to disinfect water or other liquids, operate equipment to purify and clarify water or to process or dispose of sewage. Clean and maintain equipment, tanks, filter beds, and other work areas.
The mission of the Aransas Pass Public Works Department is to effectively maintain and develop public infrastructure and facilities, and to provide services to the public to achieve common social, economic, and environmental desires.
212212 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Sewer Treatment Plant
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Improvements to the Wastewater Treatment Plant o City has begun process of purchasing materials for replacing two drying beds o Fence has already been replaced at WWTP o Chemical use has been decreased due to updates made to treatment plant o Working on RFP for electrical work repairs • Staff Development and Training o 1 Staff member received Class D wastewater operator license
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Electrical Repairs o Complete electrical repairs to the treatment plant that were damaged as a result of Harvey
213213 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Sewer Treatment Plant Expenditure Detail History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Salaries - Regular 83,853 59,577 122,310 60,000 124,426
Salaries - Overtime 10,517 3,015 12,000 6,788 6,000 Insurance - Health / Life / Dental 14,457 12,344 22,204 6,605 23,352 Insurance - Worker's Compensation - 2,483 4,807 2,565 3,334
Insurance - Unemployment 50 494 360 9 720
Contribution - Social Security 7,414 4,818 9,264 2,349 10,033
Contribution - Retirement 10,851 7,321 13,935 3,535 13,075 Allowance - Vehicle / Equipment - - 720 - 60
Allowance - Clothing 1,036 736 1,600 350 1,600
Salaries - Longevity Pay 2,385 1,995 - - -
Utilities - Telephone 2,055 1,144 - 1,091 1,000
Fees - State License 32,997 22,683 25,000 18,000 20,000
Fees - Training 2,972 1,866 2,000 1,000 4,260
Prof. Fees - Testing & Analysis 20,278 21,657 20,000 11,984 20,000
Sludge Removal 77,569 66,491 50,000 55,500 50,000
Equipment Service / Maintenance 28,964 23,844 20,000 22,800 15,000
Maintenance - Vehicle 583 929 1,250 200 3,000
Supplies - Chemicals 50,321 51,378 60,000 47,843 45,000
Supplies - Fuel 3,827 1,508 2,000 1,500 3,540
214214 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Supplies - Protective Clothing 1,190 1,759 1,750 1,200 1,650
Supplies - Minor Tools 1,475 2,022 2,000 1,000 2,000
Supplies - Office 1,302 1,765 2,000 1,300 1,000
Capital Outlay - 18,260 5,000 1,300 -
Insurance - Property & Casualty - 22,250 8,500 24,246 24,500
Utilities - Electricity 26,841 38,990 42,000 40,366 42,000
Maintenance - Building 1,071 1,472 1,500 100 1,500 Maintenance - Building Equipment 1,180 5,069 5,000 500 5,000
Supplies - Janitorial - 32 - - 500
Disaster Expense 4,877 40,894 - - -
388,064 416,798 435,200 312,130 422,549
215215 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
216 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
HARBOR FUND
217217 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
218 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Harbor Fund
The Harbor Fund is an Enterprise Fund that generates revenue from lease payments, boat slip rentals, and percent of sales. In 2017 the Harbor was one of many areas of the City that was damaged including the total loss of the Harbor Master’s building. The Harbor has since received two grants, the first from the Lion’s Club and the second from the Economic Development Administration for $4,800,000 with a match of $25,000. The purpose of the grant is to provide road improvements to Conn Brown Harbor. More specifically, the grant will provide rebuilt roads at Conn Brown with an adjacent bike/walking path. If permitted by the funding amount the City plans to overlay the parking lot at Harbor Point. The preliminary design calls for a roundabout at the intersection of Allen, Bigelow and Huff. Considering the harbor may be the last undeveloped piece of property in the Coastal Bend, these improvements will make the harbor that much more attractive to developers. The harbor consists of 49 acres of submerged inner harbor, 42 acres of submerged outer harbor area, and 95 acres of upland fill comprising the peninsula, the harbor includes 16,900 feet of shoreline, most of which is bulkhead. The depth of the inner harbor ranges from 16-20 feet in the center and 8-12 feet on the outer area of the harbor. The Municipally owned harbor was originally used in the shipping of cotton, crude oil, hauling of jetty rock, corn, grain, and livestock. Since the late 1930’s Aransas Pass was known as the “Shrimp Capital of the World,” and at one time there were 11 seafood processing companies to process primarily shrimp. Since the 1920’s the city has owned and managed the harbor and been responsible for the harbor operations and maintenance.
219
219 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Harbor Fund Revenue
Commercial vessels requiring temporary dockage may utilize the City Docks along the bulkhead located at N27.54..295, W097.08.055 for a fee of $6/hr. Aside from leases and boat slip rentals the City also collects revenue as a percent of Sales from Redfish Bay Boathouse, Handsome Sailor, and ICW R/V. The harbor is projected to collect $339,500 in revenue in Fiscal Year 2020.
Harbor Revenue Percent of Sales 8% Boat Slip Rental 16%
Lease payments 76%
Harbor Leases
The responsibility of the maintenance of the harbor is shared with the tenants of the harbor through lease agreements. Currently the harbor has 11 lease agreements with the following businesses: • G & S Marine Services • Redfish Bay Boathouse • Capt. Cady’s Bait • Aransas Pass Seafood Packers
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220 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
• Diamond Marine Services • Handsome Sailor • Capt.’s Bait Shack • Justin Chandler • Coast Point Shrimp Co. • Aransas Marine Ways • ICW R/V Park (Ransom Road)
Tenant business operations are regulated through tenant agreements approved by the City Council as well as a wide range of state and federal rules and regulations.
221
221 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Harbor
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Harbor Master 1 1 1 1 1 Contract Labor 0 0 1 0 0 Maintenance Tech 0 0 0 1 1
Department Total 1 1 2 2 2 Note: The cost for the Maintenance Tech is divided between with the General Fund and Harbor Fund.
DEPARTMENT DESCRIPTION/MISSION: The mission of the Harbor Master is to provide citizens with a safe and secure park facility for recreational fishing and related activities, manage all lease activity to provide efficient use of resources, and assist all efforts to secure future economic development which maximizes benefits to citizens.
222222 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Harbor
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Plans for new Harbor Master Building nearly completed and ready to go out for bids, FEMA funding on line. • Appearance and functionality of Harbor Point Park have been much improved thanks in large part to a grant by the Lions Club • Repaired and opened boat ramp #1 • Restored majority of Park lighting, waiting on engineering to complete preparing bid(FEMA Project) on lighting project • Added one employee to work half time maintaining janitorial jobs at the Harbor. • Addition of two leases • Demolished old Diamond Marine Building • Opened new Business, CB Marine Service • Closed TCEQ complaint for former Gulf King location • Continued progress on old JBS and Coastline pollution sites
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Improve Appearance o Repaint restroom interior and exterior at park o Paint or stain all wood structures at park (pier, shelters, fish cleaning stations, electrical panels, etc.) o Re-sod or plant grass in all bare areas of the park o Re-stripe parking spaces at the park o Assure all Lessees make every effort to comply with requirements of the Harbor Overlay District and their lease pertaining to maintenance and landscaping • Improve Functionality o Replace all missing signage (speed limit, no parking, etc.)
223223 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Harbor o Provide(through Vendor) fish cleaning services to citizens o Provide(through Vendors) food truck services to citizens o Review/Re-write all city ordinances dealing with Harbor rules to enable enforcement (no wake, parking, etc.) o Review existing leases and correct as needed to compensate for differences found during recent survey • Development o Identify, prepare, pave, and stripe an overflow parking area on the peninsula adjacent to the parking lot o Restore/repair the wooden deck at the North end of the Harbor for safety and appearance o Complete any unfinished work on a new Harbor Master building to make it fully functional for Harbor Master, Police Department (Sub-Station), and Fire Department (Sub-Station)
224224 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Harbor Fund
History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Revenues
Income - Lease payments 247,345 269,020 250,000 247,586 259,000
Income - Boat Slip Rentals 45,060 40,256 50,000 55,830 52,500
Income - % of Sales 31,964 43,487 30,000 28,339 28,000
Income - Miscellaneous 75 3,298 - - -
Transfer in from other funds 9,506 - - - -
Grant Income - - - 15,826 -
333,950 356,061 330,000 347,582 339,500
Expenditures
Salaries - Regular 53,705 59,824 58,843 66,571 73,463
Salaries - Overtime 1,727 208 400 100 -
Insurance - Health / Life / Dental 246 155 130 1,177 3,336
Insurance - Worker's Compensation - 1,100 2,508 1,347 1,907
Insurance - Unemployment 184 162 90 16 270
Contribution - Social Security 4,241 4,402 4,114 5,148 5,703
Contribution - Retirement 5,615 6,632 6,189 6,938 7,432
Allowance - Vehicle / Equipment - - 720 780 1,080
Allowance - Clothing 246 - 250 150 375
Utilities - Telephone - 38 - - 750
Postage & Freight - - - - 75
Fees - Legal Notices - 120 100 - 100
Fees - Training - - - - 200
225225 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Prof. Serv. - Audit 1,000 1,000 - - -
Prof. Fees - Clean Up - 157,110 - - -
Prof. Fees - Consulting 8,193 13,500 - - -
Equipment Service / Maintenance 5,177 1,380 3,000 1,000 1,000
Maintenance - Vehicle 533 820 3,000 1,500 3,000
Supplies - Fuel 1,855 1,946 2,000 2,140 2,750
Supplies - Office 69 112 100 100 250
Capital Outlay - - 55,000 30,000 -
Insurance - Property & Casualty 1,395 3,395 1,000 3,139 3,300
Utilities - Water / Sewer / Garbage 3,746 7,625 5,000 3,538 3,500
Utilities - Electricity 15,255 6,260 8,000 17,000 17,000
Maintenance - Building 3,279 - - - 1,500
Maintenance - Building Equipment 106 1,935 4,000 10,000 6,500
Supplies - Janitorial 1,272 228 1,000 1,000 1,000
Contractual Obligations - 3,213 - 4,193
Professional Fees - Engineering - 225 6,000 - 1,500
PILT General Fund 3,627 38 - - -
Environmental Projects 99,492 15,761 20,000 14,000 17,000
Grant Matching Funds - - - 92,610
Interest Expense 1,821 1,878 1,800 1,821 1,800
Transfer to Other Fund - 967 141,600 141,600 92,000
Disaster Expense - 6,589 5,000 - -
Depreciation Expense 30,177 - -
226226 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Total Expenditures 212,783 326,800 329,844 313,258 339,401
Revenues Over/(Under) Expenditures 121,167 29,261 156 34,324 99
Net Position
Net Position - Beginning Balance 694,108 815,275 844,536 844,536 878,860 Change in Net Position - Increase/(Decrease) 121,167 29,261 156 34,324 99
Net Position - Ending Balance 815,275 844,536 844,692 878,860 878,959
227227 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
228 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
AQUATIC CENTER FUND
229229 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
230 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Aquatic Center Fund
The Aquatic Center Fund is an Enterprise Fund that generates revenue from admissions, parties, swimming lessons, water aerobics classes, merchandise, and concessions sells. The Aquatic Center was the first community project created and funded by bonds issued to the Municipal Development District. The center was completed and ready for business in 2002, costing the MDD Board $3.4 million and it is the largest pool of its kind in the entire Coastal Bend that is not privately owned and operated.
The facility is 29,000 sq. ft. with 3 pools, 3 slides, a high and low dive, lily pads, and a rope net. The competition pool and slide pool are 200,000 gallons and the kiddie pool is 50,000 gallons. The Aquatics Center is open from May to September employing over 30 seasonal employees.
231 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Aquatic Center Revenues
Daily entrance fee and transfers in from other funds account for 79% of the Aquatic Center’s revenues.
AQUATICS CENTER REVENUE
Transfer in from Daily Entrance other funds 42% 37%
Annual Passes 1% Miscellaneous 1% Facility Rental Classes Concessions 11% 2% 6%
232 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Aquatics Center
Budgeted Positions Positions Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Manager 1 1 1 1 1 Assistant 1 0 1 1 1 Manager Seasonal 22 21 30 38 30 Employees
Department Total 24 22 32 38 32
DEPARTMENT DESCRIPTION/MISSION: The Aquatics Center's responsible for providing a multi-use facility for the residents of Aransas Pass and surrounding communities at a reasonable cost for all ages and abilities, as well as a professional staff which maintains a safe and friendly atmosphere. The staff is responsible for the safety of the public and all patrons attending the Aquatic Center, as well as maintaining the required chemical levels of the Aquatic Center pools.
233233 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Aquatic Center
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Opened to the public with regular season hours • Was able to offer a full season of water safety classes for community • Completed almost all repair work associated with Harvey • Now offering in house concessions
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Preventative maintenance is our top priority • Getting the Aquatic Project Obligated with FEMA so the City can be reimbursed for all repairs • Install reliable phone system for next season • Expand in house concessions
234234 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Aquatic Center
History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Revenues
Income - Daily Entrance 143,490 98,673 145,000 129,582 145,000
Income - Annual Passes 4,908 3,308 5,000 3,500 5,000
Income - Concessions 410 999 2,000 19,000 20,000
Income - Classes 7,153 5,019 8,000 4,500 7,000
Income - Facility Rental 33,119 38,239 25,000 40,000 40,000
Income - Miscellaneous 2,580 1,467 - 3,000 3,000
Refunds (3,913) (780) - (1,007)
Transfer in from other funds 185,928 153,503 200,000 123,290 128,000
373,675 300,428 385,000 321,865 348,000
Expenditures
Salaries - Regular 173,029 139,651 212,153 185,802 188,497
Salaries - Overtime 4,215 2,567 - 1,000 -
Insurance - Health / Life / Dental 7,882 5,760 11,102 6,950 10,842
Insurance - Worker's Compensation - 5,765 9,027 4,817 4,952
Insurance - Unemployment 147 1,943 2,880 280 5,760
Contribution - Social Security 13,339 10,849 16,403 14,214 15,623
Contribution - Retirement 4,092 3,919 6,890 4,531 6,565
Allowance - Vehicle / Mileage - - - 240 720
Allowance - Clothing 923 2,470 1,500 1,500 2,000
Cash Over / Short (507) (316) - (232) -
Utilities - Telephone 2,068 321 3,800 4,000 4,000
235235 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Fees - Bank Card Charges 1,716 1,957 250 987 1,000
Postage & Freight 11 9 25 10 20
Fees - Training 1,660 1,420 2,000 2,000 2,000
Prof. Serv. - Physical Exams 4,860 910 1,800 1,300 2,000
Prof. Serv. - Audit 1,500 1,500 - - -
Equipment Service / Maintenance 14,428 14,002 10,000 7,000 10,000
Advertising 4,541 2,398 5,000 4,000 4,500
Supplies - Chemicals 32,742 33,911 30,000 25,000 15,000
Supplies - Office 3,300 4,160 3,500 3,000 3,300
Capital Outlay - 282 - - 25,000
Insurance - Property & Casualty 27,681 8,872 8,212 5,424 5,500
Utilities - Water / Sewer / Garbage 11,869 14,290 12,000 11,200 13,000
Utilities - Electricity 25,263 13,544 25,000 13,000 16,253
Utilities - Natural Gas 693 317 1,500 500 500
Maintenance - Building 25,838 3,139 20,000 12,000 8,000
Maintenance Pool Equipment 7,963 7,849 15,000 5,000 5,000
Supplies - Janitorial 2,024 886 2,000 1,500 2,500
Supplies - Concession 594 2,021 - 8,000 7,500
Supplies - Swim Classes 1,419 292 500 500 1,500
Supplies - Event Expense 375 455 - 350 300
Disaster Expense - 35,413 - -
Total Expenditures 373,666 320,559 400,541 323,872 361,831
236236 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Revenues Over/(Under) Expenditures 9 (20,131) (15,541) (2,007) (13,831)
Net Position
Net Position - Beginning Balance (3,471) (3,462) (23,593) (23,593) (25,600) Change in Net Position - Increase/(Decrease) 9 (20,131) (15,541) (2,007) (13,831)
Net Position - Ending Balance (3,462) (23,593) (39,134) (25,600) (39,431)
237237 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
238 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
CIVIC CENTER FUND
239239 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
240 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Civic Center Fund
The Civic Center Fund is an enterprise fund that generates its revenue through the rental of the Civic Center. The Civic Center was the second community project created through bonds issued to the Municipal Development District. The Civic Center opened its doors April 2009 and is managed by the Director of Community Enrichment, Sarah Lee.
The Civic Center is 30,000 Square feet and has several different options for event space. The rooms range in size from 700 square feet to 16,000 square feet. It is the largest and newest facility in our area north of the Harbor Bridge.
Unfortunately, August of 2017 the Civic Center was greatly damaged by Hurricane Harvey incurring over $750,000 in construction costs. Today the Civic Center is still under repair from Hurricane damages causing even further losses in the Civic Centers revenue.
241 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Civic Center Revenues:
Transfers in from other funds (MDD) account for 71% of the Civic Center’s revenues. This is something that staff is working to decrease in the future.
Civic Center Revenue
Facility Rental Transfer in from other 21% funds 71%
Miscellaneous 1%
Equipment 4% Catering Labor Charge 1% 2%
242 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Civic Center
Budgeted Positions Position Historical Current Adopted 2017 2018 2019 2019 2020 Actual Actual Budget Projected Budget Year End Director of Community 1 1 1 1 1 Enrichment Administrative Assistant 1 1 1 1 1 Event Manager 1 0 0 0 1 Event Clerk 0 1 1 1 1 Custodian/Maintenance 1 0 1 0 0 Administrative Clerk 0 0 0 1 0 Department Total 4 3 4 4 4
DEPARTMENT DESCRIPTION/MISSION: The Aransas Pass Civic Center is the ideal venue for conferences, trade shows, concerts, theatrical events, banquets, weddings, receptions, and more. We are a small town facility with big city capabilities. We pride ourselves on service and style. The Civic Center is committed to providing the best experience possible for anyone using our facility. The responisbilities of the staff include scheduling, setting up and breaking down events, and any other needs or requests the vendors may have.
243243 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Civic Center
ACCOMPLISHMENTS FOR 2018-2019 FISCAL YEAR: • Hosted and booked events and was able to meet 75% of sales goal during $800,000 dollar construction project • Started the process on content replacement, nearly 25% complete • Completed a $800,000 dollar rebuild to exterior and interior
GOALS & OBJECTIVES FOR 2019-2020 FISCAL YEAR: • Preventative maintenance is our top priority • Starting the HVAC, electrical, and audio/visual projects to finalize all Harvey Damages • Meet and possibly exceed our sales goal for the next year • Finish all contents replacement
244244 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Civic Center
History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Revenues
Transfer in from other funds 232,810 403,965 270,000 211,938 260,000
Income - Facility Rental 62,790 54,372 75,000 55,000 75,000
Income - Miscellaneous 3,451 791 5,000 - 5,000
Refunds (7,730) (1,575) - - -
Rental - Equipment 10,886 3,375 13,500 5,000 13,500
Fees - Catering 3,747 1,752 4,500 1,100 3,000
Fees - Labor Charge 15,518 5,720 16,000 10,000 9,000
Fees - Miscellaneous 4,048 - 5,000 - -
Fee - Event Reimbursable (Taxable) 1,305 - 1,860 - -
326,824 468,400 390,860 283,038 365,500
Expenditures
Salaries - Regular 120,363 108,827 130,669 97,774 104,506
Salaries - Overtime 8,235 3,462 3,000 6,396 8,000
Insurance - Health / Life / Dental 19,811 13,465 22,204 13,487 10,842
Insurance - Worker's Compensation - 315 638 357 294
Insurance - Unemployment 33 621 360 131 540
Contribution - Social Security 9,772 8,810 9,729 7,961 8,682
Contribution - Retirement 14,971 11,949 14,635 10,693 9,449
Allowance - Vehicle / Equipment 6,500 5,538 7,440 7,440 8,160
Allowance - Clothing 232 - 250 35 250
Salaries - Longevity Pay 465 585 705 705 825
245245 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget Utilities - Telephone
Utilities - Internet 3,001 1,421 - 4,061 -
Fees - Bank Card Charges 48 238 600 900 600
Fees - Training 1,450 374 1,000 500 1,500
Fees - Subscriptions, dues, notary - - - - 1,050
Prof. Serv. - Physical Exams 1,000 135 250 - 250
Advertising 525 68 1,000 1,000 5,000
Supplies - Office 3,245 703 2,000 500 3,200
Capital Outlay 789 29,224 - - 21,600
Insurance - Property & Casualty - 30,325 56,000 45,000 56,000
Utilities - Water / Sewer / Garbage 10,636 7,286 12,000 10,600 10,600
Utilities - Electricity 61,223 43,274 62,000 50,000 60,000
Utilities - Natural Gas 1,181 2,293 1,500 - 1,400
Maintenance - Building 7,727 4,923 8,000 4,000 8,500
Maintenance - Equipment & Prof. Contracts 9,605 15,815 15,000 14,000 17,479
Supplies - Janitorial 4,320 2,709 4,000 3,000 4,000
Disaster Expense 134 322,898 - - -
Salaries - Regular 925 - 500 - -
Salaries - Overtime 2,693 - 1,600 - -
Insurance - Unemployment 10 - - - -
Contribution - Social Security 274 - - - -
Contribution - Retirement 407 - - - -
Event Expense 32,036 1,543 15,000 3,000 10,000
246246 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
History Current Adopted 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Total Expenditures 326,824 621,079 370,801 283,038 357,698
Revenues Over/(Under) Expenditures (0) (152,679) 20,059 (0) 7,802
Net Position
Net Position - Beginning Balance (15,767) (15,767) (168,446) (168,446) (168,446)
Change in Net Position - Increase/(Decrease) (0) (152,679) 20,059 (0) 7,802
Net Position - Ending Balance (15,767) (168,446) (148,387) (168,446) (160,645)
247247 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
248 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
MUNICIPAL COURT TECHNOLOGY FUND
249249 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
250 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Municipal Court Technology Fund
Municipal Court Technology fees are optional municipal court fees used to fund the technology needs of city courts. The fees may only be spent to purchase or maintain technological enhancements for a municipal court’s operations, including: Computer systems, computer networks, computer hardware, computer software, imaging systems, electronic kiosks, electronic ticket writers, docket management systems.
251251 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
MC Technology Fund
History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Revenues
Interest Income - 43 - 126 120
MC - Fines Levied 9,774 5,943 7,500 5,354 5,300
MC - Miscellaneous Income - - - - -
9,774 5,986 7,500 5,480 5,420
Expenditures
Equipment Service / Maintenance 11,704 14,786 - 150 2,000
Supplies - Office 1,263 - - - -
Software Licenses - - 7,476 12,224 13,800
Total Expenditures 12,967 14,786 7,476 12,374 15,800
Revenues Over/(Under) Expenditures (3,194) (8,800) 24 (6,894) (10,380)
Net Position
Net Position - Beginning Balance 34,059 30,865 22,066 22,066 15,172
Change in Net Position - Increase/(Decrease) (3,194) (8,800) 24 (6,894) (10,380)
Net Position - Ending Balance 30,865 22,066 22,090 15,172 4,792
252252 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
MUNICIPAL COURT BUILDING SECURITY FUND
253253 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
254 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Municipal Court Building Security Fund
Municipal Court building security fees are an optional municipal court fee used to fund the security needs of the building that houses the municipal court. The fees may only be spent to finance security personnel for a municipal court, or to finance items when used for the purpose of providing security for the building housing a municipal court, including: X-ray machines and conveying systems, handheld metal detectors, walkthrough metal detectors, identification cards and systems, electronic locking and surveillance equipment, video teleconferencing systems, Bailiffs of contract security personnel during times when they are providing appropriate security services, signage, confiscated weapon inventory and tracking system, locks, chains, alarms, or similar security devices, bullet-proof glass, continuing education on security issues for court and security personnel, warrant officers, and related equipment.
255255 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
MC Building Security Fund
History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Revenues
Interest Income 57 127 100 173 150
MC - Fines Levied 7,040 4,463 5,500 4,015 4,000
MC - Miscellaneous Income - - - - -
7,097 4,590 5,600 4,189 4,150
Expenditures
Capital Outlay - 7,339 - - 2,000
Contractual Obligations - - 8,000 - 3,000
Total Expenditures - 7,339 8,000 - 5,000
Revenues Over/(Under) Expenditures 7,097 (2,749) (2,400) 4,189 (850)
Net Position
Net Position - Beginning Balance 27,615 34,712 31,962 31,962 36,151
Change in Net Position - Increase/(Decrease) 7,097 (2,749) (2,400) 4,189 (850)
Net Position - Ending Balance 34,712 31,962 29,562 36,151 35,301
256256 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
HOTEL/MOTEL FUND
257257 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
258 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Hotel Motel Tax Fund
The Hotel Motel Tax Fund is a special revenue fund that generates revenues from Hotel Occupancy Tax (HOT Funds) collected from hotels, motels, bed and breakfasts, and inns. HOT Funds may only be used to directly promote tourism and the convention and hotel industry in Aransas Pass. In order to use HOT Funds there are two criteria that must be met: • Every Expenditure must directly enhance and promote tourism and the convention and hotel industry in Aransas Pass. • Every Expenditure of the Hotel Occupancy Tax must clearly fit into one of nine statutorily provided categories for expenditure of local hotel occupancy tax revenues. The Categories are as follows: o Convention Centers and Visitor Information Centers o Registration of Convention Delegates o Advertising, Solicitations and Promotions that Directly Promote Tourism and the Hotel and Convention Industry o Promotions of the Arts that directly promote Tourism and the Hotel and Convention Industry o Historical Restoration and Preservation Activities that directly promote Tourism and the Hotel and Convention Industry o Sporting Events Expenses that substantially Increase Economic Activity at Hotels o Certain Portions of Sporting Facilities o Shuttle Services for Convention Activities o Signage directing tourists to signs and attractions that are visited frequently by hotel guests in the municipality
259 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Hotel Motel Tax Advisory Committee To ensure the HOT Funds are being used properly the Hotel Motel Tax Advisory Committee was created on May 7, 2018 by Ordinance No. 2018-4213. The committee consists of five members who are appointed by the City Council including three citizens, the Executive Director of the Aransas Pass Chamber of Commerce, and the Director of Finance. The Committee serves as an advisory body to the City Council by providing recommendations based on an application and guidelines applicants must follow when applying for use of HOT Funds.
Hotel Motel Chamber Agreement The City has entered into a Publicity and Tourism Agreement with the Aransas Pass Chamber of Commerce in which the Chamber is to receive 70% of HOT Funds collected by the City. The Chamber may use this money for advertising and promoting tourism for the visitors market from which the City of Aransas Pass derives direct tourist income benefits. The Chamber may use the HOT Funds in the following specific areas: • The furnishing of facilities, personnel, and materials for the registration of convention delegates or registrants; • Advertising and conducting solicitations and promotional programs to attract tourist and convention delegates or registrants to the municipality or its vicinity or; • Advertising and conducting solicitations and promotional programs to encourage tourists and convention delegates to visit preserved historical sites or museums; and • The encouragement, promotion, improvement, and application of the arts, including instrumental and vocal music, dance, drams, folk art, creative writing, architecture, design and allied fields, painting, sculpture, photograph, graphic and craft arts, motion pictures, radio, television, tape and sound recording, and other arts related to the presentation, performance, execution, and exhibition of these major art forms.
260 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Hotel Motel Fund Revenue
HOT Funds Collected
285,000.00 280,000.00 275,000.00 270,000.00 265,000.00 260,000.00 255,000.00 250,000.00 245,000.00 240,000.00 235,000.00 2017 2018 2019 2020
The City is projected to collect $281,757 in HOT Funds in Fiscal Year 2019 which is over $8,000 more than in the two previous years and $270,000 projected in Fiscal Year 2020. Events that have been supported by HOT Funds include Vets Fishing, Boat Shows, Coastal Bend Wood Carving, and The Coastal Bend Custom & Classic Car Show.
261 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
Hotel/Motel Tax Fund
History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Revenues Hotel / Motel Tax Hotel / Motel Tax 250,890 273,064 245,000 281,757 270,000
Interest Income 431 1,156 900 2,174 2,100
251,321 274,221 245,900 283,930 272,100
Expenditures
Advertising 10,785 21,980 22,000 15,604 -
Community Special Events 42,246 35,925 52,400 50,000 50,000
Prof. Serv. - Other 175,623 190,261 171,500 197,230 189,000
Total Expenditures 228,654 248,166 245,900 262,834 239,000
Revenues Over/(Under) Expenditures 22,667 26,055 - 21,096 33,100
Net Position
Net Position - Beginning Balance
Change in Net Position - Increase/(Decrease) 51,546 74,213 100,268 100,268 121,364
Net Position - Ending Balance 22,667 26,055 - 21,096 33,100
74,213 100,268 100,268 121,364 154,464
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E911 FUND
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E911 Fund
E911 fees are charges imposed on the customer pursuant to state or local law to finance Enhanced 911 services in a particular district.
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E911 Fund
History Current Adopted
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Revenues
Interest Income 556 612 300 790 780
Income - Grant Crime Control 37,537 53,178 34,250 44,000 44,000
Income - E911 Fees 60,165 55,692 40,000 50,177 50,000
98,258 109,482 74,550 94,967 94,780
Expenditures
Utilities - Telephone 329 516 28,200 28,000 59,141
Equipment Service / Maintenance 4,986 - - - -
Code RED - - 7,000 - -
PDCD Project - CRIMES 15,000 - 15,000 - -
PDCD Net motion & Google Apps - - 21,750 15,000 15,000
Next Gen 911 - - 37,033 - -
Transfer to Other Fund - 31,542 - - -
Total Expenditures 20,315 32,058 108,983 43,000 74,141
Revenues Over/(Under) Expenditures 77,943 77,424 (34,433) 51,967 20,639
Net Position
Net Position - Beginning Balance 192,770 270,713 348,137 348,137 400,104
Change in Net Position - Increase/(Decrease) 77,943 77,424 (34,433) 51,967 20,639
Net Position - Ending Balance 270,713 348,137 313,704 400,104 420,743
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MUNICIPAL DEVELOPMENT DISTRICT FUND
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Municipal Development District
The Aransas Pass Municipal District (MDD) is a political subdivision of the State of Texas and the City, established in 1998 for the purpose of promoting economic development within the City as prescribed by Chapter 377 of the Texas Local Government Code.
To create the MDD, the City called an election through an ordinance that defined the proposed boundaries of the district. District revenues are collected through local sales and use tax of $0.005. The MDD is governed by board of nine members that are appointed by the City Council. The members are appointed for two year terms with no limit on the number of terms they can serve. The MDD Board must adopt a budget each year at a meeting open to the public. Once the MDD Board approves the budget, it is then presented to City Council for final approval.
Community Enrichment
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Municipal Development District Revenues
Sales Tax
Local sales and use tax is the sole source of revenue for the Municipal Development District. The graph below shows the sales and use tax collection and the change for the past 10 years. The MDD Board is expected to generate $1,020,000 in FY 2020.
Sales Tax Revenue - % Change 1,200,000.00 25.0%
1,000,000.00 20.0%
15.0% 800,000.00 10.0% 600,000.00 5.0% 400,000.00
Sales Tax Revenue 0.0%
200,000.00 -5.0%
- -10.0% 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Sales Tax Revenue % Change
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Municipal Development District Debt Service
The MDD Board has issued debt to fund its two projects, Aquatic Center and Civic Center.
MDD Debt Service 600,000.00
500,000.00
400,000.00
300,000.00
200,000.00
100,000.00
- FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Refunding Series 2007 Redunding Series 2018
MDD Fund Debt Service Refunding Refunding Series 2007 Series 2018 Total 2020 276,746 281,317 558,063 2021 273,394 279,950 553,343 2022 274,740 278,441 553,181 2023 275,684 281,790 557,474 2024 276,225 284,857 561,082 2025 276,364 282,640 559,004 2026 276,100 280,282 556,382 2027 275,434 282,783 558,216
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Municipal Development District Expenditures
Debt service and the Civic Center Deficit Transfer account for 71.02% of the MDD expenditures.
Civic Center Deficit MDD EXPENDITURES Prof. Serv. - Audit 27% 0% Capital Outlay 3% Bond Interest Expense 13% Maintenance - Building 13%
Bond Principal Expense 44%
Expenditure % Prof. Serv. - Audit 3,500 0.36% Capital Outlay 25,000 2.57% Maintenance - Building 125,000 12.87% Bond Principal Expense 430,000 44.26% Bond Interest Expense 128,063 13.18% Civic Center Deficit 260,000 26.76% 971,563 100.00%
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Municipal Development District
History Current Proposed
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget Revenues
Sales Tax 871,724 1,071,532 960,000 1,024,692 1,020,000
Interest Income 7,367 10,959 12,000 11,809 12,000
Total Revenues 879,091 1,082,491 972,000 1,036,501 1,032,000
Expenditures
Prof. Serv. - Audit 3,000 3,300 3,500 3,300 3,500
Capital Outlay 72,287 - 25,000 - 25,000
Maintenance - Building - - 290,000 - 125,000
Bond Principal Expense 365,000 380,000 410,000 410,000 430,000
Bond Interest Expense 193,800 180,115 148,091 148,056 128,063
Civic Center Deficit 232,810 251,285 250,000 211,938 260,000
Aquatic Center - - 200,000 123,290 -
Total Expenditures 866,897 814,700 1,326,591 896,584 971,563
Revenues Over/(Under) Expenditures 12,194 267,791 (354,591) 139,917 60,437
Fund Balance
Beg Fund Balance 561,961 574,155 841,946 841,946 981,863
Net Increase/(Decrease) 12,194 267,791 (354,591) 139,917 60,437
Ending Fund Balance 574,155 841,946 487,355 981,863 1,042,300
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CRIME CONTROL & PREVENTION FUND
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Crime Control & Prevention Board
The Aransas Pass Crime Control and Prevention District (CCPD) was established in 2009 following a vote by the citizens that live in the San Patricio and Nueces County portions of Aransas Pass, Texas. The purpose of this vote was to increase the sale tax revenue by one-half of one percent making the Sales Tax 8.25. The law that authorizes the CCPD can be found under the Local Government Code Chapter 363, Crime Control and Prevention Districts. Today, the CCPD annual budget is just over approximately $800,000.00. In other words, this is the equivalent of 11.5 officers.
The Purpose Behind Establishing the CCPD
The CCPD was established for the purpose of developing and financing all permissible projects prescribed by the Local Government Code. These projects are needed in order to help reduce the crime rate and provide for staff, training, and tools, all of which is needed in the City of Aransas Pass, Texas.
The General Fund typically funds the police department budget. However, in Aransas Pass, the CCPD tax helps offset the police department budget, allowing General Fund dollars to be stretched even further.
The CCPD Board must adopt a budget each year at a meeting open to the public. Once the CCPD Board approves the budget, it is then presented to City Council for final approval.
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Crime Control & Prevention District Revenues
Sales Tax
Local sales and use tax is the sole source of revenue for the Crime Control & Prevention District. The graph below shows the sales and use tax collection and the change for the past 10 years. The CCPD Board is expected to generate $1,000,000 in FY 2020.
Sales Tax Revenue - % Change 1,200,000 30.0%
25.0% 1,000,000 20.0% 800,000 15.0%
600,000 10.0%
5.0% 400,000 Sales Tax Revenue 0.0% 200,000 -5.0%
- -10.0% 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020
Revenue %
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Crime Control Board
History Current Proposed
2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget Revenues
Sales Tax 880,041 1,076,038 840,000 1,032,700 1,000,000
Interest Income 7,332 10,972 6,000 18,666 15,000
887,373 1,087,009 846,000 1,051,366 1,015,000
Expenditures
Prof. Serv. - Audit 3,000 3,300 3,500 3,300 3,500
Prof Fees - Attorney - 3 - 1,040 500
Banking Services - - - - 100
Grant - Patrol Funding 225,000 225,000 260,000 260,000 260,000
Grant - SRO 95,000 95,000 95,000 95,000 190,000
Grant - General 300,000 430,000 400,000 300,000 300,000
Grant - Code Enf. / Demo - - 25,000 - 20,000
Grant - Patrol Vehicles - - - - 160,000
Grant - Equipment - - 5,000 - 5,000
Grant - E911 Upgrade 37,537 37,537 44,000 44,000 44,000
Grant - Public Aware 8,600 - 5,000 10,318 12,000
Grant - Fire - 2,501 5,000 - 5,000
Grant - Building - - - - 180,000
Insurance - Other - - 500 140 200
Total Expenditures 669,137 793,341 843,000 713,798 1,180,300
Revenues Over/(Under) Expenditures 218,236 293,668 3,000 337,568 (165,300)
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History Current Proposed 2019 2017 2018 2019 Projected 2020 Actual Actual Budget Year End Budget
Fund Balance
Beg Fund Balance 705,943 924,179 1,217,847 1,217,847 1,555,415
Net Increase/(Decrease) 218,236 293,668 3,000 337,568 (165,300)
Ending Fund Balance 924,179 1,217,847 1,220,847 1,555,415 1,390,115
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POLICIES
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282 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
BUDGET AMENDMENT POLICY
The purpose of this policy is to provide a process for making changes to the City of Aransas Pass Budget. This policy applies to all departments having funds appropriated in the annual budget ordinance.
Departments are responsible for monitoring their budgets and determining if a budget amendment is necessary. Funds must be available in the appropriate line item prior to purchasing of goods or services. Therefore, budget amendments must be fully processed before purchases are made.
When to initiate a budget amendment:
1. Funds need to be transferred from one line item to another line item within the department; 2. Department budget needs to increase or decrease in total; 3. A new capital project is established; 4. A capital project’s budget needs to be increased or decreased; 5. Additional revenues received that the department anticipates using to fund current operations.
Guidelines for completing a budget amendment:
1. Departments must use the Budget Amendment Form (Attached) 2. The “Explanation for Change” section on the form must also be filled out 3. The form should be signed by the department head and forwarded to the Finance Department 4. Finance Director will review the amendment request and forward it to the City Manager 5. The City Manager will either approve or deny the request 6. Budget Amendment requests that increase or decrease the department’s budget must be approved by Council.
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BUDGET POLICY
Fiscal Year October 1st through September 30th 1. The Finance Director shall begin preparing departmental budgetary worksheets in Mid- May. The worksheets shall include all line items for each departmental budget. They also shall include the line item amount for the current budget and a two year history for each line item from the previous two fiscal years. There also shall be a column for projected end of the year amount for each line item. This projected amount, which should be as accurate as possible, will assist the Finance Director with budget projections, including the anticipated General fund balance. Finally, this work sheet shall have a blank column for each line item so the department head can make his/her budgetary request for each line item. 2. During the month of June, the City Manager will schedule a budgetary public hearing. The purpose of this hearing is to provide an opportunity for citizens to provide input into the beginning of the budgetary process. This hearing can be held during a regularly scheduled Council meeting. During the hearing, the City Manager will briefly discuss the upcoming budgetary process. Additionally, the Manager will present to the Council the budgetary goals from the previous year. This session will provide the public with an opportunity to offer early input into the upcoming budget document. 3. Also in June, the City Manager will schedule a strategic planning session between the Mayor, Council and department heads. The purpose of this session is to give the Mayor and Council the opportunity to offer goals for the upcoming budget. The format should be as follows: • Department heads give individual presentations on the prioritized needs of their departments with supporting evidence for those needs. • At this session, and before prioritization, all of the citywide/departmental needs and goals are placed in a visible location. • The Mayor and Council prioritizes the needs as presented by the department heads. By doing so, the needs are converted to short-term and long-term goals for the year. It is anticipated that many of the goals will be incorporated into the budget, depending on the strength of the budget. • Throughout the upcoming fiscal year, the City Manager will report to the Council during a regular council meeting, the status of the prioritized goals. 4. Within a week or two of the strategic planning session, but no later than late June, the Finance Director and the City Manager, and if scheduling permits the Mayor (or designee) will be invited to attend as the elected official representative, shall meet with each department head separately and go over every line of the departmental budget. This is the opportunity for the department head to defend his/her budget requests. Preferably, there will be access to at least three computers at this meeting so the Department Head, the Finance Director and the City Manager will each have access to a computer and
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changes can be made immediately and in real time. 5. During the month of July, and during a regular Council meeting, the City Manager, with the assistance of staff, shall present an Operational Overview and Budget Preview. The Operational Overview restates the Aransas Pass guiding principles (i.e. economic development, employee excellence, public safety, etc.) and provides year-end departmental statistics. It also reviews the projects completed thus far during the current fiscal year and points out new initiatives. The Operational Overview gives a status report of the goals from the most recent strategic planning session (which ones were accomplished and which were not), financial trends in the community, plus an early preview of the proposed budget and capital improvement plan for the upcoming year, based on the guidelines from the strategic planning session. Finally, the Operational Overview will present other potential policy and program directions for the upcoming fiscal year. 6. Before the draft budget is prepared, the City Manager will obtain a report from the county, state and nation. This can be accomplished by obtaining sales tax and/or growth projections from these governmental entities. The City Manager also will obtain the unemployment rate for the three county area with a two year history. Local economic projections and numbers can be obtained from the Aransas Pass Chamber of Commerce. 7. A Council work session shall be held between the second regular meeting in July and the first regular meeting in August. During this work session, the City Manager, with the Assistance of the Finance Director will present a summary of projected available funding for the upcoming fiscal year along with proposed expenditures for the upcoming fiscal year. The Council shall be presented with Staff’s recommendation for funding, while pointing out major items for Council deliberation. This approach helps prevent the Council from getting bogged down in budgetary minutia such as paper and pens. It is important to be constantly monitoring the General Fund Balance during this preparation process and making certain it stays within City Policy, or is working toward the goal of taking the General Fund Balance up to the policy level. Based on consensus reached by the City Council, Staff will prepare a proposed budget and Capital Improvement Plan. 8. August 1st – A draft of the budget will be presented to the City Secretary. 9. During the first regular Council meeting in August, the Finance Director, with assistance from the City Manager, shall present a summary of the proposed budget and Capital Improvement Plan. Comparisons to the strategic planning session and the Council consensus reached during the work session shall be included. 10. A second public budget hearing is held. This hearing provides citizens an additional opportunity to comment on the budget. Notice of public hearing must be published by mid-September and no later than 10 days before the public hearing. The earliest the budget public hearing can be held is 10 days after the announcement publication and after the 15th day after the proposed budget is filed with the City Secretary. 11. September 1st – last day to provide notice of proposed tax rate by publication or mail. Noticed must be published on City’s website and must remain on the website until the
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City adopts its tax rate. 12. During the first meeting in September the City Council adopts the budget. 13. Tax rate public hearing – earliest is 7 days after the publication notice. If there is a need for a second hearing, it must be held at least three days before and no more than 14 days before the adoption of the tax rate. 14. During the Second Council meeting in September, the City Council adopts the tax rate. 15. Copies of the adopted budget and Capital Improvement Plan shall be on record and open to public review with the City Secretary, at the City Public Library and on the City webpage. 16. After adoption of the budget, the budget can be amended by ordinance to increase expenditures. However, additional appropriated funds will be made available to that department.
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CAPITAL IMPROVEMENT PLAN POLICY
The City of Aransas Pass will prepare, for the City Council’s annual adoption, a five year Capital Improvement Plan, which will detail each capital project, the estimated cost and funding source. The City will determine and use the most effective and efficient method for financing all new capital projects in accordance with its debt management policies.
Capital Improvement plans provide a vision for the residents of a community as to how a community plans to address aging infrastructure, plans for expansion and growth, as well as plans that will dictate Aransas Pass’ fiscal health in the coming decades.
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DEBT MANAGEMENT POLICY
1. The city will not use long-term debt for current operations 2. The City will adhere to the following when it finds it necessary to issue debt instruments: • Average weighted general obligation bond maturities will not exceed 20 years. • The term of any debt issuance will not exceed the useful life of the capital project, facility or equipment for which the borrowing is intended. • Debt service for all funds in any year will not exceed 25% of the total annual operations budgets across all other funds; • Interest earnings on debt service fund balances will be used to make debt service payments. 3. The City will comply with all federal requirements regarding arbitrage on debt issuances to avoid any penalties. 4. The City will consider opportunities to refund existing debt issuances if there are savings on the current principal and interest payments over the remaining life of the debt.
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FINANCE POLICY
Purpose: As is the case with any City that has been impacted by a major disaster, it is critical to take extraordinary steps to protect the budget and municipal finances. That is the purpose of this policy. Aransas Pass received a direct hit from Hurricane Harvey on August 25/26, 2017. With that natural disaster comes extraordinary expenses. This policy also calls for the implementation of several new and/or revised City administrative financial policies to help maintain Post-Harvey financial stability.
1. Pursue CDL or Tax note – This will help resolve potential cash flow problems created by Harvey expenses. 2. Debt Service - Each month the Finance Director will evaluate the General Fund and Utility Fund to see what monies can be comfortably made available to the debt service fund until the necessary amount for the upcoming debt service payments are in place. 3. Monitor expenses – During monthly financial reports submitted by the Finance Department we should be able to see if individual departmental requests are exceeding their budgeted allowance or not using the following formula: October Financial report: each department should not exceed 8.33% of their budgeted expenses November: 16.67% December: 25% January: 33.33% February: 41.67% March: 50% April: 58.33% May: 66.67% June: 75% July: 83.33% August: 91.67% September: 100% These monthly updates will be presented during regularly scheduled staff meeting. Any departmental monthly overages will result in a discussion between the department head and the City Manager. The OVERALL monthly expenditure level will be reported by the Finance Director to the City Council, as explained below. 4. Implement new and/or revised administrative financial policies • General Fund Balance policy – Minimum/maximum measurements • Purchasing policy – Already in place, but will make changes. • Investment policy – already in-place • General Budget Policy – sets in written policy – the budgetary process • Capital Improvement Policy
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• Debt Policy • Surplus Property Policy Any of the above policies now in place and previously approved by the Council will be reviewed. 5. Departmental Budget Reduction – All departments will reduce their budgets by a minimum of 10%. 6. Continue Hiring Freeze. • Generally speaking, no new hiring will be allowed. Or, when applicable, consider hiring a part-time person when a full-time person leaves employment with the city. Essential personnel – such as police and fire - will be considered on an individual basis. All new hires must be approved by the City Manager (not qualifications, just the monetary aspect). Essential personnel requests shall be submitted in writing to the City Manager with an explanation of why this position is considered essential. Essential personnel will be those whose elimination would create a health, safety or operational danger for the public or city staff. • Permitting and other City Fees – Under no circumstances can the City allow construction to occur without the necessary permits. However, during the Harvey recovery the permitting fees for construction projects have been enforced loosely – and understandably so. We want to prevent people from leaving Aransas Pass, so we have used this vehicle….to a limited degree…to encourage them to stay. A declining population after a major storm also will negatively impact our financial picture. However, as of this moment, Council has not taken official action to officially reduce or excuse permit fees. Beginning December 1, 2018, no waivers nor reductions in building fees will be permitted. 7. Travel Expense – All department are asked to evaluate travel expenses with the goal of reducing this line item. While it is understood that training/travel is essential to some departments for public safety and/or required licensing, travel not falling into these essential needs should be re-evaluated. 8. Not-for-Profit Reevaluations – Beginning with the FY19 Budget….City Not-for-Profit funding will be reevaluated and measured against budgetary needs and meeting the public purpose test. If possible, this consideration should also be given during the FY18 budget. 9. Events- reduce the cost of events and the non-discretionary fund in the budget. 10. Monthly Public Reports – Each month, beginning with the November 20th Council meeting – The Finance Director will report to the City Council, during a regular Council meeting - on the status of City Revenues and Expenses and how these measure against the budget projections. 11. 6 Month review – In March review the status of revenue and expenditure projections. These projections will take into account budget cuts that were implemented or are planned. It will review the status of the most up-to-date expenditures and revenues. The review also will analyze the status of City hurricane recovery costs and reimbursements
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Fund Balance Policy Purpose: The purpose of this policy is to establish a key element of the financial stability of the City of Aransas Pass by setting guidelines for the fund balance. Unassigned Fund Balance is an important measure of economic stability and it is essential that the City maintain adequate levels of unassigned fund balance to mitigate financial risk that can occur from unforeseen revenue fluctuations, unanticipated expenditures, such as natural disasters and other similar circumstances. This policy will ensure the City maintains adequate fund balances in the operating fund with the capacity to:
1. Provide sufficient cash flow for daily financial needs. 2. Provide funds for unforeseen expenditures related to disasters. 3. Offset significant economic downturns or revenue shortfalls, and 4. Secure and maintain a high investment grade bond ratings.
Definition: Fund Balance – An accounting distinction is made between the portions of fund balance that are spendable and non-spendable. These are divided into five categories: 1. Non-spendable fund balance – this includes amounts that are not in spendable form or are required to be maintained intact. Examples are inventory and endowment. 2. Restricted fund balance – includes amounts that can be spent only for the specific purposes stipulated by external resource providers either constitutionally or through enabling legislation. An example include grants. 3. Committed fund balance – includes amounts that can be used only for the specific purposes determined by a formal action by the Aransas Pass City Council. Commitments may be changed or lifted only by the 1. City Council. 4. Assigned Fund Balance – comprises amounts intended to be used by the City for specific purposes. Intent can be expressed by the City Council or by an official or officials to which the Council delegates the authority. Assigned Fund Balance represents the amount that is not restricted or committed. Such assignments cannot exceed the available fund balance in any fund. 5. Unassigned Fund Balance – the residual classification of the General Fund and includes all amounts not contained in other classifications. Unassigned amounts are technically available for any purpose.
Fund Balance Policy
Committed Fund Balance City Council action, in the form of a resolution, is required to establish, modify or rescind a fund
291 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET balance commitment. The resolution must either be approved or rescinded, as applicable, prior to the last day of the fiscal year for which the commitment is made.
Assigned Fund Balance
The City Council has authorized the City Manager as the official authorized to assign the fund balance to a specific purpose as approved by this policy.
Target Unassigned Fund Balance
The City’s goal is to achieve and maintain an unassigned fund balance in the General fund equal to 40% of budgeted operating expenditures. In the event the fund balance is calculated to be less than the policy stipulates, the City shall plan to adjust expenditures to restore the balance.
Appropriation of Unassigned Fund Balance
To reduce the Unassigned Fund Balance below 40%, there must be Council approval. If a disaster causes significant reduction in city revenues, the fund balance could be reduced below 40% to provide funding to maintain city services at their pre-disaster levels. The fund balance may be used this way until revenues recover.
Reserve Mandate
There shall be maintained in the budget an annual 3% General Fund Reserve. This reserve is mandated by the City Charter and may be used on emergency or unexpected expenditures. It also can be used to prevent a reduction in the fund balance below 40%.
Replenishment of Fund Balance Reserves
If the unassigned fund balance falls below 40% or if it is anticipated that at the completion of any fiscal year, the projected fund balance will be less than the minimum requirement, the City Manager shall prepare and submit a plan to City Council to restore the required level. The plan shall detail the steps necessary for the replenishment of the fund balance as well as an estimated timeline for achieving such, not to exceed five years. In the event the fund balance is calculated to be less than 40%, the 3% reserve, as mandated by the City Charter, may be used to replenish the fund balance.
Accumulation of the Fund Balance
The unassigned fund balance may be allowed to accumulate above the 40% target to accommodate operating and unexpected capital expenses. It is not recommended that the
292 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET unassigned fund accumulate above 50%.
Monitoring and Reporting
The Finance Director shall be responsible for monitoring and reporting the City’s Fund Balance and reserves. The City Manager is directed to make recommendations to the Council on the use of reserve funds both as an element of the annual operating budget submission and from time to time throughout the fiscal year as needs may arise.
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INVESTMENT POLICY AND STRATEGY
I. INTRODUCTION It is the policy of the City of Aransas Pass that the administration of its funds and the investment of those funds shall be handled as its highest public trust. Investments shall be made in a manner which will provide the maximum security of principal while meeting the daily cash flow needs of the City and conforming to the Public Funds Investment Act (the " Act") Texas Government Code Chapter 2256. It is the intent of the City to be in complete compliance with local law and the Act.
The receipt of a market rate of return will be secondary to the requirements for safety and liquidity. The earnings from investment will be used in a manner that best serves the interests of the City.
The purpose of this Policy is to set specific investment policy and strategy guidelines. Direct specific investment parameters for the investment of public funds in Texas are found in the Act. The Public Funds Collateral Act, Chapter 2257, Texas Government Code, specifies collateral requirements for all public Texas funds deposits.
II. SCOPE This investment policy applies to all financial assets of the City and any new funds created unless specifically exempted by the City Council and this Policy.
Ill. OBJECTIVES It is the policy of the City that all funds shall be managed and invested with four primary objectives, listed in order of their priority: safety, liquidity, diversification and yield. Investments are to be chosen in a manner which promotes diversity. To match anticipated cash flow requirements the maximum weighted average maturity (WAM) of the overall portfolio may not exceed 6 months.
Safety The primary objective of the investment activity is the preservation of capital. Each investment transaction shall be conducted in a manner to avoid capital losses, whether from security defaults, safekeeping, or erosion of market value. Investments in high credit quality securities and decisions based on anticipated cash needs are primary factors in providing safety.
Liquidity The investment portfolio shall be structured to meet all expected obligations in a timely manner. This shall be achieved by matching investment maturities with forecasted cash flow liabilities and maintaining additional liquidity for unexpected liabilities.
Diversification
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The portfolio shall be diversified by institution, market sector and maturity as much as possible.
Yield The benchmark for the commingled portfolio shall be the comparable period of 6 months U.S. Treasury Bill, designated for its comparability to the expected average cash flow pattern and the Policy maximum weighted average maturity (WAM) limit of 6months. The investment program shall seek to augment returns above this threshold consistent with risk limitations identified and the City's prudent investment strategy.
Cash management is the process of managing funds in order to insure maximum cash availability and reasonable yield on short-term investments. The City shall strive for a cash management program which includes timely collection of accounts receivable, vendor payments in accordance with invoice terms, and prudent investment of assets.
IV. INVESTMENT STRATEGY The City maintains one commingled portfolio for investment purposes which incorporates the specific uses and the unique characteristics of the funds in the portfolio. The investment strategy has as its primary objective assurance that anticipated liabilities are matched and adequate investment liquidity provided. The City shall pursue conservative portfolio management strategy. This may be accomplished by creating a laddered maturity structure with some extension for yield enhancement. The maximum maturity of any security will be 24 months and the maximum dollar weighted average maturity of 6 months or less will be calculated using the stated final maturity date of each security.
The investment strategy for debt service funds shall have as its primary objective the timely payment of debt service obligations. Successive debt service dates will be fully funded before any investment extensions are made.
V. DELEGATION OF RESPONSIBILITY No unauthorized person may engage in an investment transaction and all transactions shall be executed as provided under the terms of this Policy and its supporting procedures.
Investment Officer(s) The City Manager and Director of Finance will be designated as Investment Officers, by governing body resolution, responsible for investment decisions and activities. The Investment Officer(s) are responsible for creating and maintaining the portfolio in accordance with this Policy, providing timely quarterly reporting to the Council, and establishing supporting procedures. The City may further contract with an SEC registered investment adviser for non-discretionary management of the portfolio.
All investment officers shall attend at least ten (10) hours of training approved by the City Council within twelve months of designation as investment officer and shall attend eight (8) hours of training every two successive fiscal years.
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Investment Officers shall refrain from personal and business activity that could conflict with proper execution of the investment program or which could impair their ability to make impartial investment decisions. An Investment Officer who has a personal business relationship within two levels of blood or marriage with an organization seeking to sell an investment to the City shall file a statement disclosing that relationship to the City Council and the Texas Ethics Commission.
City Council Responsibilities The City Council holds ultimate fiduciary responsibility for the portfolio. It will designate investment officer(s), receive and review quarterly reporting, approve and provide for investment officer training, approve broker/ dealers, and review and adopt the Investment Policy and Strategy at least annually.
VI. PRUDENCE AND CONTROLS The standard of prudence to be applied to all City investments shall be the "prudent person" rule, which states:
"Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived."
In determining whether an investment officer has exercised prudence with respect to an investment decision, the determination shall be made taking into consideration the investment of all funds under the City's control, over which the officer has responsibility rather than a consideration as to the prudence of a single investment.
The Investment Officer, acting in accordance with written procedures and exercising due diligence, shall be responsible but not liable for a specific security's credit risk or market price changes, provided that these deviations are reported immediately and that appropriate action is taken to control adverse developments.
Internal Controls The Investment Officer is responsible for establishing and maintaining internal controls to reasonably assure that assets are protected from loss, theft, or misuse. The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits likely to be derived, and, the valuation of costs and benefits requires ongoing estimates and judgments by management.
The internal controls shall address the following points at a minimum: Control of collusion, Separation of transaction authority from accounting and record keeping, Custodial safekeeping, Clear delegation of authority, Written confirmation for all transactions, and Review, maintenance and monitoring of security procedures both manual and automated.
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Annually the Investment Officer shall perform an internal compliance audit to assure compliance with requirements of this Policy and the Act. Annually, the City's external auditor shall review the quarterly reports.
Cash Flow Forecasting Cash flow forecasting is designed to protect and sustain cash flow requirements of the City. The Investment Officer will analyze and maintain a cash flow plan to monitor and forecast cash positions for investment purposes.
Competitive Bidding All security transactions will be made on documented competitive bid basis to assure the City is receiving good market rates. When-issued US agency securities should be compared to other securities available in the secondary market to determine competitiveness.
Monitoring Credit Ratings The Investment Officer shall monitor, on no less than a monthly basis, the credit rating on all authorized investments in the portfolio which require credit ratings based upon independent information from a nationally recognized rating agency. If any security falls below the minimum rating required by Policy, the
Investment Officer shall notify the City Council of the loss of rating, and liquidate the investment within two days.
Monitoring FDIC Status for Mergers and Acquisitions The Investment Officer shall monitor, on no less than a weekly basis, the status and ownership of all banks issuing brokered CD securities owned by the City based upon information from the FDIC (fdic.gov). If any bank has been acquired or merged with another bank in which brokered CDs are owned by the City, the Investment Officer or Adviser shall immediately liquidate any brokered CD which places the City above the FDIC insurance level.
VII. AUTHORIZED INVESTMENTS Assets of the City may be invested only in the following instruments as further defined by the Act. If changes are made to the Act they will not be authorized until this Policy is modified and adopted by the City Council. All investment transactions will be made on a competitive basis.
A. Obligations of the United States Government, its agencies and instrumentalities with a maximum stated maturity of 2 year excluding mortgage backed securities
B. Fully insured or collateralized depository certificates of deposit from banks in Texas, with a maximum maturity of 2 year insured by the Federal Deposit Insurance Corporation, or its successor, or collateralized in accordance with this Policy.
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C. AAA-rated, Texas Local Government Investment Pools which strive to maintain a $1 net asset value (NAV) as defined by the Act and authorized by resolution of the City Council.
D. AAA-rated, SEC registered money market mutual funds striving to maintain a $1 net asset value.
E. FDIC insured, brokered certificates of deposit securities from a bank in any US state, delivered versus payment to the City's safekeeping agent, not to exceed 12 months maturity. Before purchase, the Investment Officer must verify the FDIC status of the bank on www .f dic.gov to assure that the bank is FDIC insured .
F. FDIC insured or collateralized interest bearing and money market accounts from any FDIC insured bank in Texas.
Delivery versus Payment All securities shall be purchased on a delivery versus payment (DVP) settlement basis. Funds shall not be released until receipt of the security by the City's approved custodian. The custodian shall provide the City with proof of ownership or claim by an original document delivered to the City.
VIII. REPORTING Quarterly Reporting The Investment Officers shall submit a signed quarterly investment report to the governing body in accordance with the Act giving detail information on each portfolio and bank position and summary information to permit an informed outside reader to evaluate the performance of the investment program. The report will include the following at a minimum:
• A full description of each individual security or bank/pool position held at the end of the reporting period including the amortized book and market value at the beginning and end of the period,
• Unrealized gains or losses (book value minus market value), • Overall change in market value during the period as a measure of volatility, • Weighted average yield of the portfolio and its applicable benchmarks, Earnings for the period, • Allocation analysis of the total portfolio by market sector and maturity, and • Statement of compliance of the investment portfolio with the Act and the Investment Policy signed by the Investment Officer(s).
Market prices for the calculation of market value will be obtained from independent sources.
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IX. FINANCIAL COUNTER-PARTIES Depository At least every five years, a banking services depository shall be selected through a competitive request for proposal or bid process in accordance with the Texas Government Code 105. In selecting a depository, the services, cost of services, credit worthiness, earnings potential, and collateralization by the institutions shall be considered. If securities require safekeeping, the RFP/bid will request information on safekeeping services. The depository contract will provide for collateral if balances exceed the FDIC insurance balance per tax identification number.
All time and demand deposits in any depository of the City shall be insured or collateralized at all times in accordance with this Policy.
Other banking institutions, from which the City may purchase certificates of deposit or place interest bearing accounts, will also be designated as a depository for depository/collateral purposes. All depositories will execute a depository agreement and have the Bank's Board or Bank Loan Committee pass a resolution approving the agreement if collateral is required.
Security Broker/Dealers All pools, financial institutions, and broker/dealers who desire to transact business with the City must supply the following documents to the Investments Officer(s).
• (if brokers) Financial Industry Regulatory Authority (FINRA) certification and CRD # • (if brokers) proof of Texas State Securities registration • policy review certification
Each pool/bank/broker must be provided a copy of the City's current Investment Policy and certify to a review of the Policy stating that the firm has controls in place to assure only Policy approved investments will be sold to the City.
A list of qualified broker/dealers will be reviewed at least annually by the City Council. In order to perfect the DVP process the banking services depository, or its brokerage subsidiary, will not be used as a broker.
XI. COLLATERAL Time and Demand Deposits Pledged Collateral All bank time and demand deposits shall be collateralized above the FDIC coverage by pledged collateral. In order to anticipate market changes and provide a level of security for all funds, collateral will be maintained and monitored by the pledging depository at 102% of market value of principal and accrued interest on the deposit s. The bank shall monitor and maintain the margins on a daily basis.
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Collateral pledged to secure deposits shall be held by an independent financial institution outside the holding company of the depository. The collateral agreement with the depository shall be approved by resolution of the Bank Board or Bank Loan Committee. The Custodian shall provide a monthly report of collateral directly to the City.
All collateral shall be subject to inspection and audit by the City or its independent auditors.
Authorized Collateral Only the following securities are authorized as collateral for time and demand deposits or repurchase agreements:
A. FDIC insurance coverage. B. Obligations of the United States, its agencies or instrumentalities, or evidence of indebtedness of the United States guaranteed as to principal and interest including MBS and CMO which pass the bank test. C. Obligations of any US state or of a county, City or other political subdivision of any state having been rated as investment grade (investment rating no less than "A" or its equivalent) by two nationally recognized rating agencies. D. Letter of Credit from the FHLB.
XI. SAFEKEEPING All purchased securities are to be cleared to the City's safekeeping agent on a delivery versus payment (DVP) basis. All safekeeping arrangements shall be approved by the Investment Officer and an agreement of the terms executed in writing. The independent third party custodian shall be required to issue safekeeping receipts to the City listing each specific security, rate, description, maturity, cusip number, and other pertinent information .
XII. INVESTMENT POLICY ADOPTION
The City's Investment Policy shall be reviewed and adopted by resolution of the City Council no less than annually. Any changes made to the Policy must be noted in the adopting resolution.
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Purchasing Guidelines
This policy establishes guidelines regulating the degree of formality to be followed in the purchase or lease of goods and services, depending on the costs of the items to be purchased. The dividing of purchases or lease payments into smaller order/payments to avoid these requirements is prohibited. Each Department Head is responsible for ensuring that proper procurement procedures are followed. This section of the policy lists general purchasing guidelines. Subsequent sections go into extensive detail with purchasing standards for the City of Aransas Pass. GENERAL GUIDELINES A. Local purchases It is the desire of the City to purchase or lease from local vendors whenever possible. Consequently, special efforts should be taken to ensure that local vendors are included in the competitive bid process without excluding the possibility of better pricing through non local vendors. B. Sales Tax The City is exempt from paying Sales Tax C. Personal Purchases City employees are strictly prohibited from using their position or the City's name to purchase items for services for personal use. D. All agreements entered into by the City shall allow for a 30 day termination, unless the City Council specifies other termination agreements. E. All receipts must be accompanied by a requisition form. These forms are available in the Finance Department. F. The PO requisition form should be used when requesting a PO. This allows the request to be approved prior to the issuance of the PO and not at the time of the payment request. G. Please turn in receipts promptly. Failure to do so could result in late charges to the City and restrictions on purchasing. H. All invoices that are turned in by Wednesday at 12 noon will be processed for payment by the Friday of that week. If you need an invoice to be paid immediately, please inform someone in the Finance Department so the payment can be expedited. I. All City Departments are encouraged to use Historically Underutilized Businesses (HUB). The HUB promotes full and equal procurement opportunities for small, minority and women owned businesses. This is a State of Texas recognized program.
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Purchasing Guidelines A. Small Purchase Procedures - $2,500 or less Department Heads or their designees are authorized to purchase directly from vendors for any expenditure in the amount of $2,500 or less. Price comparisons should be made on a routine basis to ensure the best value is obtained in each purchase. Department Heads may place restrictions on the designee's authority to purchase items. B. Informal Purchase Procedures - $2,501 to $25,000 Department Heads, or their designees, must obtain three or more quotations for the goods or services required. In common commodity purchases (off the shelf items), documentation of price checks such as webpage printouts or copies of current catalog pages showing current pricing may be used to document the purchase decision. The Department Head will approve the purchase order, awarding the purchase to the lowest and/or best bidder. If it is decided to award the purchase to the a vendor that is not submitting the lowest bid, a letter or e-mail shall be submitted to the City Manager explaining the reason for the decision. The Department head shall maintain a copy of the correspondence for his/her file. Under no circumstances shall the purchase of goods or services be divided into multiples in order to avoid the maximum limit of $25,000.
C. Formal Bids - over $25,000 Department Heads anticipating the purchase of goods or services exceeding $25,000 shall prepare specifications based upon standards appropriate to meet the City's needs and following the formal bid process.
(1) Whenever a Department Head determines that they must purchase goods or services from a "sole source vendor" the Department Head shall document why only one company or individual is capable of providing the goods or services required. The documentation shall be attached to the purchase order. The City Manager must approve all sole source purchases over $25,000. (2) The award will normally be made to the lowest and best bidder meeting specifications. However, there may be instances when accepting the low bid is not in the best interest of the City. When such a situation arises, the Department Head shall thoroughly document the reasons why the low bidder should be disqualified or not selected. This document, which may be an e-mail, shall be submitted to the City Council and the City Manager, with a copy kept in the departmental files. The City reserves the right to select a vendor based upon past service and experience with the vendor.
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(3) Pursuant to Section 252.043(c) of the Texas Local Government Code, a municipality must indicate in the bid specifications and requirements that the contract may be awarded either to the lowest responsible bidder or the bidder who provides goods or services at the best value for the municipal lit y. The following language shall be added when preparing a Request for Bid or Proposal: The contract may be awarded either to the lowest responsible bidder or the bidder who provides the goods and services at the best value for the City. In determining the best value, the municipality may consider: a. The Purchase Price; b. The reputation of the bidder and the bidder's goods or services; c. The quality of the bidder's goods or services; d. The extent to which the goods or services meet the municipality's needs; e. The bidders past relationship with the municipality; f. The impact on the ability of the municipality to comply with laws and rules relating to contracting with historically underutilized businesses and nonprofit organizations employing persons with disabilities; The total long-term cost to the City to acquire the bidder's goods or services; and g. Any relevant criteria specifically listed in the request for bids or proposals.
(4) Formal Bid Process a. Obtain permission from the City Council to request bids, RFP's or RFQ's. b. The Department will prepare and make available to qualified vendors a Request For Proposal (RFP). c. The Department will prepare an RFP Notice for submittal to the City Secretary and such RFP notice shall be published in the local newspaper of record. Additionally, it shall be published on the City's webpage d. All RFP's shall clearly indicate that the City of Aransas Pass reserves the right to accept or reject any and all bids when it is determined that it is in the best interest of the City to do so. e. All bids being submitted by the vendor shall be sealed and filed with the City Secretary at or prior to the deadline stated in the notice. Bids not meeting this requirement shall be disqualified. The City Secretary shall not disclose any information about any bids received prior to the closing date and time for receipt of the bids. f. All bids shall be opened at the specified time and date stated in the RFP, and shall be publicly read by the City Secretary or a designee. Any bids arriving after the designated bid opening date and time shall be time-stamped and the bid will remain unopened. Late arriving bids will not be tabulated or considered. g. The Department from which the RFP was issued shall have a representative attend the bid
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opening to witness and record the bids as they are opened and read. The representative may be an engineer or other professional involved with the RFP process. h. The City Secretary shall prepare a written tabulation of all bids. The Department Head shall submit a written recommendation to the City Manager for the award of the bid. When appropriate, it may be necessary to also obtain a written recommendation from professionals such as engineers. The City Manager shall make a recommendation to the City Council for any acceptance of bids from this process.
(5) No Response Bids In the event there is no response to the RFP, the Department Head may take either of the following actions after documenting the lack of responsive bids with a memo to the City Manager; and upon his/her approval: a. Initiate a new formal bidding process with the same or revised specifications b. Utilize a Cooperative Procurement Program (see below) If any of these actions result in locating an acceptable bid or proposal, the Department Head shall then make a recommendation to the City Manager and City Council, who shall make the final decision. (6) Emergency Purchases The bid procedures outlined in this policy may be waived under emergency conditions when the department operations would be severely hampered .
a. When the need for an emergency purchase occurs, the Department Head shall notify the City Manager who will give verbal approval of the transaction if warranted. The Department will submit a written explanation to the City Manager explaining the reasons for the emergency purchase with copies to the Finance Director. The department will prepare the purchase order as soon as operations permit . b. The City Manager is authorized to order emergency purchases up to a limit of $50,000. Any emergency purchases exceeding that amount will require the verbal consent of the Mayor.
(7) Cooperative Procurement Programs Department Heads are encouraged to use cooperative purchasing programs sponsored by the State of Texas. Cooperative purchasing can prove financially advantageous to the City. Purchases made through these programs must have met the requirements of competitive bidding and require the approval of the Department Head and the City Manager. Department Heads are encouraged to check with the State regarding Cooperative Procurement contracts that are in effect. Departments also are encouraged to purchase items from State and Federal surplus property units. Other national purchasing cooperatives, such as Buy Board, that meet the spirit and intent of this policy may be considered.
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(8) Professional Services Normal competitive procedures cannot be utilized in securing professional services such as Attorneys, engineers, Certified Public Accountants, Planners and other professional people who, in keeping with the standards of their discipline, will not enter into a competitive bidding process
(a) A Request For Qualifications (RFQ) can be prepared in much the same way as RFP specifications including requirements and minimum standards for the services to be provided. Following the submittal of the RFQ's meeting all requirements, all RFQ's shall be reviewed by an Ad Hoc Committee set-up by the Department Head. The City Manager shall be a member of this committee. The Department Head shall prepare an evaluation and scoring sheet for committee members to use in the evaluation of all RF Q's. It shall be the responsibility of the Committee to reach a majority consensus about which RFQ to recommend to the City Manager and City Council for approval. It shall be the responsibility of the Department Head to submit all evaluation sheets with the committee's final decision to the City Secretary for record-keeping purposes. (b) A contract shall be negotiated with the professional selected by the Ad Hoc committee. The contract shall be approved by the City Council.
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GLOSSARY
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ACCOUNT NUMBER An Account number is a line item code defining appropriation.
ACCRUAL ACCOUNTING Accrual accounting is a basis of accounting in which revenues are recognized in the accounting period in which they are earned, and expenses are recognized in the period in which they occur.
ACCRUAL BASIS Accrual basis is a method of accounting that recognizes revenue when earned, rather than when collected and expenses are recognized when incurred rather than when paid.
AD VALOREM TAX Also known as the PROPERTY TAX, the ad valorem tax is payable at a rate per $100 of taxable property value. The City Council sets the ad valorem tax rate every year as part of the budget process. A portion of the tax funds General Fund operations. The remaining portion funds General Obligation Debt Service.
AMENDED BUDGET Amended budget, as used throughout the budget document, represents the original adopted budget plus any amendments passed by the City Council as of September 30 each year. This figure does not include prior year encumbrances or re-appropriations.
APPROPRIATION Appropriation is the legal device by which the City Council authorizes the spending of City funds for specific purposes. Appropriations are usually limited in the amount and timeframe for expenditure.
APPROVED BUDGET Approved budget, as used in fund summaries and department and program summaries within the budget document, represents the budget as originally adopted by the City Council.
ASSESSED VALUATION A government sets a valuation upon real estate or other property as a basis for levying taxes. An assessed valuation represents the appraised valuation less any exemptions.
BAD DEBT The U.S. Comptroller of the Currency, Administrator of National Banks defines a bad debt as an unsecured debt for which interest or payment is past due and unpaid for six months (and which is not in process of collection). Some businesses set aside a reserve on their books to offset losses from bad debts.
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BALANCED BUDGET A balanced budget is a budget in which planned expenditures can be met by current income from taxation and other central government receipts.
BASIS OF ACCOUNTING Basis of Accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial records of the City, regardless of the measurement focus applied. Accounting records for governmental fund types are maintained on a modified accrual basis, with revenue being recorded when available and measurable, and expenditures being recorded when services or goods are received and the liabilities are incurred.
BASIS OF BUDGETING (See also MODIFIED ACCRUAL) The City’s basis for budgeting is the modified accrual basis for governmental funds, including the General Fund. Budgeting for proprietary funds, which includes enterprise and internal service funds, is essentially on the full accrual basis. Encumbrances are recognized by both governmental and proprietary funds since encumbrances represent a commitment of funding for goods and services.
BEGINNING BALANCE The beginning balance is the residual non-restricted funds brought forward from the previous fiscal year (ending balance).
BONDS Bonds are debt instruments that require repayment of a specified principal amount on a certain date (maturity date), together with interest at a stated rate or formula for determining the interest rate.
BOND DEBT Bond debt is that portion of indebtedness represented by outstanding bonds.
BUDGET AMENDMENT A Budget amendment is a revision of the adopted budget that, when approved, replaces the original provision and increases or decreases the budget appropriation.
BUDGET CALENDAR The budget calendar is the schedule of key dates that a government follows in preparation and adoption of the budget.
D B UDGET 7/31/19
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BUDGET ORDINANCE The budget ordinance refers to the schedule of key dates that a government follows in preparation and adoption of the budget.
BUDGET PERIOD The period for which a budget is approved or a budget ordinance is adopted. It is known as the budget period, normally coincides with the fiscal year.
BUDGET TRANSFER A budget transfer is a procedure utilized by City Departments to revise budget appropriations within the departmental operating budget accounts.
BUDGETARY CONTROL Budgetary control is the management of a government or enterprise in accordance with an approved budget for the purpose of keeping spending within available appropriations and available revenues.
BUDGETARY EXPENDITURES Budgetary expenditures are decreases in net assets. In contrast to conventional expenditures, budgetary expenditures do not include amounts represented by non-current liabilities.
BUDGET A budget is a plan of financial operation embodying an estimate of proposed expenditures and the means of financing them.
CAPITAL BUDGET The capital budget is a plan of proposed capital outlays and the means of financing them. The annual capital budget is the primary means by which most of the acquisition and construction activities for facilities and major improvements of a government are controlled.
CAPITAL EXPENDITURES Capital expenditures are funds used to acquire or improve long-term assets.
CAPITAL OUTLAY Capital outlay is an item costing more than $5,000 and having a useful life of more than one year.
CERTIFICATES OF OBLIGATION Certificates of obligation are used to obtain quick financing. The full faith and credit of the City secure them. Under the State Act, the intent to issue certificates must be published in the local newspaper 14 days In advance. Voter approval is not required unless 5% of the qualified voters sign a petition and file it with the City Clerk. Certificates can be used for real property purchase
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and construction. 9 COMMERCIAL PAPER Commercial paper refers to short-term, unsecured promissory notes, usually due within 30-45 days. Generally, the notes are backed by a line of credit with a bank.
COMMODITIES Commodities are consumable goods such as office supplies, small tools, and fuel, which are used by the City.
CONTRACTUAL OBLIGATION A contractual obligation is a short-term debt instrument which does not require voter authorization, used to finance the purchase of items, such as equipment and vehicles.
COST Cost is the amount of money or other consideration exchanged for property, services, or an expense.
CURRENT The term "current" designates the present fiscal period, as opposed to past or future periods. It usually means items likely to be used up or converted into cash within one year.
DEBT SERVICE Debt service is the amount of money required for interest and principal payments on an outstanding debt in any given year.
DEBT SERVICE FUND The debt service fund—also called a SINKING FUND—is a fund established to account for the accumulation of resources for the payment of principal and interest on long term debt.
DEFICIT A deficit is the excess of expenditures over revenues during an accounting period or, in the case of proprietary funds, the excess of expense over income during an accounting period.
ENCUMBRANCE Encumbrances include obligations in the form of requisitions, purchase orders, contracts, or other commitments that are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or actual liability is set up, at which point they become expenditures.
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GET 7/31/19 ENDING BALANCE The dollars remaining after current expenditures for operations and debt service are subtracted from the sum of the beginning fund balance and current resources. Portions of the fund balance may be reserved for various purposes, such as contingencies or encumbrances.
ENTERPRISE FUND An enterprise fund is established to provide accountability for operations which: (a) finance and operate in a manner similar to private business enterprises whose governing body's intent is for the costs (expenses, including depreciation) of providing goods and 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, and accountability of other purposes. Examples of enterprise funds are those for the Water Fund and Aquatic Center.
EXPENDITURES Expenditures are decreases in net financial resources. They include current operating expenses that require the current or future use of net current assets, debt service, and capital outlay.
EXPENSES Expenses are decreases in net total assets. They represent the total cost of operations during a period, regardless of the timing of related expenditures.
FEES Fees are charges for services.
FIXED ASSETS Fixed assets are of long-term character and are intended to continue to be held or used. Examples are land, buildings, and improvements such as machinery and equipment.
FIDUCIARY FUND A fiduciary fund is a trust and agency funds used to account for assets held by a local government in a trustee capacity or as an agent for individuals, private organizations, other governmental units, or other funds.
FISCAL YEAR The accounting period for which an organization’s budget is termed the fiscal year. The fiscal year for the City of Kerrville runs from October 1 to September 30 of the following year.
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FUND A fund is a fiscal and accounting entity with a self-balancing set of accounts. It records cash and other financial resources, all related liabilities, residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.
FUND BALANCE Fund balance refers to the balance of net financial resources that are spendable or available. Portions of the fund balance may be reserved for various purposes, such as contingencies or encumbrances.
FUNDING SOURCE A funding source is the specifically identified dollars allocated to meet budgeted requirements.
GENERAL FUND The General Fund is used to account for all financial resources except those required to be accounted for in another fund. Examples of General Fund departments include Parks and Recreation Department, Fire Department, Library, Municipal Court, and Police Department.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) GAAP are the uniform minimum standards of, and guidelines to, financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompass the conventions, rules, and procedures necessary to define the accepted accounting practices at a particular time. They include both broad guidelines of general application and detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. OSED BUDGET 7/31/19 GENERAL OBLIGATION BONDS (GO BONDS) General Obligation Bonds are bonds that are secured by the full faith and credit of the issuer. GO bonds issued by local units of government are secured by a pledge of the issuer’s ad valorem taxing power. They are usually issued to pay for general capital improvements such as parks and streets.
GOVERNMENTAL ACCOUNTING Governmental accounting is the composite activity of analyzing, recording, summarizing, reporting and interpreting the financial transactions of government.
GOVERNMENTAL ACCOUNTING STANDARD BOARD (GASB) GASB is the governing body that sets accounting standards specifically for governmental entities at the State and Local level.
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GOVERNMENTAL FINANCE OFFICERS ASSOCIATION (GFOA) GFOA is a professional association of state/provincial and local finance officers in the United States and Canada dedicated to the sound management of government financial resources.
GOVERNMENTAL FUNDS Governmental funds are generally used to account for tax-supported activities. There are five different types of governmental funds: the general funds, special revenue funds, debt service funds, capital projects funds, and permanent funds.
GRANT A grant is a contribution by one government unit or funding source to another unit. The contribution is usually made to aid in a specified function (for example, education), but it is sometimes also for general purposes.
INVESTMENTS Investments are securities and real estate held for production of revenue in the form of interest, dividend, rentals or lease payments. The term does not include fixed assets used in governmental operations.
LEVY To levy means to impose taxes, special assessments of service charges for the support of governmental activities.
LINE-ITEM BUDGET A line item budget refers to a budget format in which departmental outlays are grouped according to the items that will be purchased with one item or group of items on each line.
MISSION The reason or purpose for the organizational unit’s existence is called its mission.
MODIFIED ACCRUAL City of Aransas Pass governmental funds are budgeted using the modified accrual basis, with revenues recognized when they become measurable. Revenue is "measurable" when the can be reasonably determined. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred and is expected to be liquidated within 60 days.
NON-RECURRING REVENUE Non-recurring revenue is a one-time windfall that is budgeted only for one fiscal year.
315 CITY OF ARANSAS PASS, TEXAS FY 2019-2020 ANNUAL BUDGET
NOTE A note is a written, short-term promise of the issuer to repay a specified principal amount on a certain date, together with interest at a stated rate, or according to a stated formula, payable from a defined source of anticipated revenue. Notes usually mature in fewer than five years.
OBJECT CLASS/CATEGORY Object class is the expenditure classification according to the types of items purchased or services obtained; for example, personnel service, materials, supplies and equipment.
ORDINANCE An ordinance is a formal legislative enactment by the City Council. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the City.
PROPRIETARY FUND A proprietary fund is an account that shows actual financial position and operations, such as actual assets, liabilities, reserves, fund balances, revenues, and expenditures, as distinguished from budgetary accounts.
REFUNDING Refunding is when an issuer refinances an outstanding bond issue by issuing new bonds. There are two major reasons for refunding: to reduce the issuer's interest costs, or to remove a burdensome or restrictive covenant imposed by the terms of the bonds being refinanced. The proceeds of the new bonds are either deposited in escrow to pay the debt service on the outstanding obligations when due, or they are used to immediately retire the outstanding obligations. The new obligations are referred to as the "refunding bonds" and the outstanding obligations being refinanced are referred to as the "refunded bonds" or the "prior issue."
RESERVE Reserve is an account in which a portion of the fund balance is segregated for a future use and which is, therefore, not available for further appropriation or expenditure. A reserve for inventories equal in amount to the inventory of supplies on the balance sheet of the general fund is an example of such a reserve.
RESOLUTION A resolution is a special or temporary order of a legislative body requiring less legal formality than an ordinance or statute.
REVENUE BONDS Revenue bonds are bonds payable from a specific source of revenue, which do not pledge the full faith and credit of the issuer. Revenue bonds are payable from identified sources of revenue
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and do not affect the ad valorem tax rate. Pledged revenues may be derived from operation of the financed project, grants, excise, or other specified non-ad valorem tax.
REVENUE Revenue is (1) an increase in a governmental fund net current assets from other than expenditure refunds and residual equity or (2) an increase in a proprietary fund net total assets from other than expense refunds, capital contributions, and residual equity transfers.
SINKING FUND A sinking fund is an account into which a debt issuer makes periodic deposits to ensure the timely availability of sufficient monies for the payment of debt service requirements. The revenue to be deposited into the sinking fund and payments from the fund are determined by the terms of the bond contract.
STRUCTURAL BALANCE Structural balance is the state at which current revenue sufficiently supports current expenditures.
TAXES Taxes are compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments, or charges for services rendered, such as sewer service.
TAX RATE The tax rate is the amount of tax levied for each $100 of assessed valuation.
TAX RATE LIMIT The term “tax rate limit” refers to the maximum tax rate at which a governmental may levy tax. Overall tax rate limits usually restrict levies for all purposes and of all governments, state or local, having jurisdiction in a given area. The State of Texas has a maximum Ad Valorem limit of $2.50 per $100 of assess property value. Taxes are levied via a Tax Levy Ordinance.
TRANSFERS Transfers are the authorized exchanges of cash or other resources between funds.
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