CITY OF LA MARQUE, TEXAS
ADOPTED BUDGET — FY 2019-2020 City of La Marque Adopted FY 2019-2020 Budget
City of La Marque, Tx Fiscal Year 2019-20 Adopted Budget Cover Page
This budget will raise more revenue from property taxes than last year's budget by an amount of $1,067,494, which is a 24 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $200,538.
The members of the governing body voted on the adopted budget were as follows:
FOR: Bobby Hocking, Mayor Keith Bell, Mayor Pro-Tem/District A Chris Lane, District B Robert Michetich, District C Casey McAuliffe, District D
AGAINST: 0
PRESENT and not voting: 0
ABSENT: 1
PRESENT: 4
Property Tax Rate Comparison 2019-20 2018-19 Property Tax Rate: $0.550764/100 $0.490764/100 Effective Tax Rate: $0.464697/100 $0.485918/100 Effective Maintenance & Operations Tax $0.552871/100 $0.606633/100 Rate:Rollback Tax Rate: $0.553554/100 $0.561158/100 Debt Rate: $0.094190/100 $0.075362/100
Total debt obligation for City of La Marque, Texas secured by property taxes: $14,437,000.
i City of La Marque Adopted FY 2019-2020 Budget
CITY OF LA MARQUE MISSION STATEMENT
On behalf of the citizens of La Marque the City Council shall assure the safety, health, and well-being of our community within the bounds of fiscal responsibility while preserving and advancing the quality of life for its citizens.
ii City of La Marque Adopted FY 2019-2020 Budget
Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of La Marque, Texas, for its Annual Budget for the fiscal year beginning October 1, 2018. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements and we are submitting it to GFOA to determine its eligibility for another award.
iii City of La Marque Adopted FY 2019-2020 Budget
Table of Contents
BUDGET MESSAGE
Budget Message ...... 1 Executive Summary ...... 7 Council Vision & Goals ...... 15
OVERVIEW La Marque: Location ...... 16 History ...... 17 Area Demographics ...... 18 City Organizational Chart ...... 21 3 Year Staff Level History ...... 22 Budget Process ...... 23 Budget Calendar ...... 24 Budget Ordinance No. O-2019-0017 ...... 25 Budget Ordinance No. O-2019-0018 ...... 27 3 Year All Funds Summary ...... 29 Summary of Revenues and Expenditures by Source ...... 30 Property Tax History ...... 31 Sales Tax History ...... 32 Where does your tax dollar go? ...... 33 Use of Funds by Department ...... 34
GENERAL FUND
History of General Fund Fund Balances ...... 36 General Fund 6 Year Revenue History ...... 37 General Fund Revenues and Expenditures ...... 38 General Fund Budget Summary ...... 39 Revenue Detail ...... 40 Administration ...... City Council ...... 42 City Manager ...... 45 Human Resources ...... 47 IT ...... 49 City Clerk ...... 51 Finance ...... Accounting ...... 54 Municipal Court ...... 56 Development Services ...... 58 Police Department ...... 60 Fire Department ...... 63 Library ...... 66 Public Services ...... 69 Animal Control...... 72 Emergency Management ...... 73 Code Compliance ...... 75 Fund Expenditures ...... 77
iv City of La Marque Adopted FY 2019-2020 Budget
Table of Contents
UTILITY FUND
Utility Fund Summary ...... 80 Revenue Detail ...... 81 Finance ...... Utility Billing ...... 82 Public Services ...... Line Maintenance ...... 84 Water & Wastewater Operations ...... 85 Debt Service ...... 86 Stormwater Permit Program ...... 87 Fund Expenditures ...... 88
SPECIAL REVENUE FUNDS
Library Memorial Fund ...... 90 Bayou Fest Fund ...... 91 Hotel/Motel Fund ...... 92 Drug Seizure Fund ...... 93 EDC Fund ...... 94 Revitalization ...... 96 Painted Meadows PID I Section I ...... 97 Painted Meadows PID I Section II ...... 97 Painted Meadows PID I Section III ...... 98 Painted Meadows PID I Section IV ...... 98 Painted Meadows PID I Section V ...... 99 Fire Reserve Fund ...... 100 Donation Fund ...... 101 Risk Management Fund ...... 102 Parks Fund ...... 103 Court Technology Fund ...... 104 Court Security Fund ...... 104 Child Safety Fund ...... 105 LEOSE Training Fund ...... 105 Keep La Marque Beautiful Fund ...... 106 PEG Fund ...... 107 Cemetery Fund ...... 107
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Table of Contents
OTHER FUNDS
Meter Replacement Fund ...... 110 Equipment Replacement Fund ...... 110 Debt Service Fund ...... 111 Equipment Maintenance Fund ...... 111 GLO Ike Recovery 2.2 ...... 112 Legal Debt Margin ...... 113 Debt Requirements – All Funds ...... 114 Debt Purposes ...... 115 1998 TWDB Sewer Rehab ...... 116 1998 GCWA Bond Issue ...... 116 Capital Projects 2005 CO ...... 117 Capital Projects 2007 CO ...... 117 Capital Projects 2016 CO ...... 118 Sanitation Fund ...... 119 Capital Improvements Fund ...... 120 Disaster Fund ...... 121
SUPPLEMENTAL
Capital Summary FY 2019-20 ...... 124 Financial Policies ...... 125 Glossary of Terms ...... 130 Chart of Revenue Accounts Glossary ...... 136 Chart of Expense Accounts Glossary ...... 140
vi City of La Marque Adopted FY 2019-2020 Budget
July 15, 2019
Honorable Mayor and Councilmembers:
Please find attached for your consideration the proposed Fiscal Year 2019-2020 City of La Marque Budget. As has been the topic of so many of our conversations since I arrived, you will see that the focus has been placed on Public Works. Although the City must always consider public safety a high priority when allocating resources during the budget planning process, the infrastructure that we all take for granted requires funding and staffing resources to maintain the health, safety, and welfare of our citizens and businesses. Without water, sewer, drainage, and streets, we have no City. The infrastructure in our city has experienced long term "deferred maintenance" and our Public Works Department has done a stellar job in attempting to keep things patched together. Our City is at a tipping point now where many of the deferred items must be addressed. Thus, the focus on infrastructure and the Public Works Department in this proposed budget.
City staff was directed to establish a balanced budget that only considered utilization of reserve funds for one-time purchases and capital projects. No recurring items were to be considered from reserve funds. The continued decrease in revenues from uncollected ambulance and fire service fees, franchise fees for electricity and gas, and an anticipated increase in insurance costs for general liability (due to weather events around the state), Texas Windstorm (TWIA), Workers' Compensation, unemployment, animal services, and healthcare, required cutting budget requests substantially to achieve a balanced proposed budget. An attempt has been made to reach pay equity within the proposed budget by including an across the board 5% pay increase for all employees not covered by a Collective Bargaining Agreement. Major capital projects have been separated from department budgets and will be addressed as stand-alone proposals to make the budget easier to understand and streamline discussions.
During the past five fiscal years, the City continued to improve its financial position over the previous fiscal year. The recently presented audit for FY 2017- 2018 indicated a fund balance of
1 City of La Marque Adopted FY 2019-2020 Budget
$5,562,100, again exceeding the minimum required 90 days for the General Fund. Consideration must be given to increasing the minimum required fund balance as our City continues to grow.
GENERAL FUND
SB2 passed by the Texas Legislature this year, has significantly altered the ability of cities to address major issues that occur via property taxes. In the previous two (2) state budget cycles, the state formula for assessing property tax values has been adjusted in a manner that benefited the state while being extremely detrimental to cities. As citizens demanded property tax relief, the state blamed the problems on cities while they continued to reap the financial benefits of claw backs through school districts, which were funded by their automatic property valuation increase legislation. SB2 reduces the property tax revenue cap for cities from 8.0% to 3.5% annually, while allowing cities a one year window to address issues they face through property tax increases. The tax rate proposed for this budget is $0.550764. The increase is necessary to balance the budget while meeting some needs without bringing reserves below the required levels. The property tax rat has not been increased in the City of La Marque in 14 years. To the contrary, the rate has been reduced twice in that period of time. The lack of an increase is assumedly the primary factor in the deferred maintenance issues in our infrastructure. The City is awaiting calculation of the effective tax rate (based on current and previous fiscal years) by the Galveston County Tax Assessor Collector's office. The effective tax rate reflects a community's economic health, which can affect decisions of anyone considering locations for quality of life and business opportunities.
The City of La Marque continues to see growth with new families moving into the community, taking advantage of brand new housing opportunities. This growth assists in offsetting property tax exemptions and frozen values already in place for senior citizens and veterans. To help citizens understand how the tax rate relates to our levels of services, last year's budget included a pie chart of the current tax rate as allocated to each category of operations. And a $1.00 bill graphic divided by the number of cents allocated to operations to provide citizens a visual of how each tax dollar is spent. This graphical descriptors are included again this year.
This year, sales tax received overall (2¢) is slightly higher than 2018. Sales tax collection estimates for the next 5 years will have to be very conservative as the I-45 expansion project reaches our city limits and may potentially have a negative impact on sales within our city. Because citizens rely on sales tax to the General Fund (1Yi¢ of 2¢) to offset their property tax, the Economic Development Corporation (EDC) continues actively recruiting commercial activity to generate both sales and property tax to maintain La Marque's economic health.
UTILITY FUND
The Utility Fund maintains a positive fund balance, although the operations portion indicates a deficit due to capital projects. Modeling projects a complete depletion of the fund balance by 2024 without revenue adjustments. Grants and availability of additional disaster recovery funds from
2 City of La Marque Adopted FY 2019-2020 Budget
Hurricanes Ike and Harvey have enabled the City to replace limited damaged infrastructure. The City continues seeking grant opportunities to assist in funding improvements to our aging infrastructure.
The City has exceeded our allocation of water from the Gulf Coast Water Authority (GCWA) three (3) of the last fourteen (14) months. Securing additional water for current and future use is extremely critical in this fiscal year. GCWA has made 7.0 mgd of water available to be apportioned between all of its users in the immediate future. Staff has requested up to 1.0 mgd be allocated to the City of La Marque. We are awaiting notification of the actual amount we will be allocated. Additionally, 7.0 mgd have been assigned to the GCWA for appropriation in 7 years (2026) for which they will be requiring the purchase of "options" or "futures" within the next year to be able to receive that water in 2026. Without the purchase of those "options", no more water will be available for users of GCWA water ever. Acquiring "options" thus is also extremely critical. The proposed budget includes "options" payments for 2.0 mgd of future water as well.
Additionally, the Texas Commission of Environmental Quality (TCEQ) issued a 75% Notice to the City of La Marque related to volumes of waste water at our waste water treatment plant in 2016. Failure to begin design and construction of an expansion to the waste water treatment plant during this fiscal year could lead to TCEQ enforcement actions being issued against the City. Initial discussions with engineers show the proposed necessary expansion costing approximately $18.0 million.
The proposed budget includes a proposed increase in water and waste water rates for 2019-2020. The current rates have not been increased in eleven (11) years. The lack of a rate increase has seen the reserve fund for water and waste water reduced consistently over time. Current projections are that this reserve fund will be depleted by 2024. Municipal utility rates must be set in a manner that allows for administration of the utility to be completed each year. Administration includes everything from billing to repairs. The current rate has not allowed sufficient funding to administer and maintain our systems, nor allowed for any necessary expansion projects. Our citizens have paid less than our system services cost for many years. The results of that are depleted reserve funds and failures in infrastructure that we have been bandaged rather than repaired. The proposed rates are competitive with neighboring communities and will help to begin the process of fixing our infrastructure needs.
SPECIAL REVENUE FUNDS
The Keep La Marque Beautiful (KLMB) Commission and Parks Board receive donations to their respective funds through utility bills. Donations have increased slightly over last fiscal year, but not to previous levels. Clean City Commission is considering fund raising projects to supplement their fund. Recent articles for "Inside La Marque" highlighted benefits to the community of KLMB and Parks Board projects.
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The Hotel Occupancy Tax (HOT) Fund remains fairly steady for revenues and expenditures. This fund exists based on occupancy taxes paid by visitors to hotels I motels in La Marque. The fund is state regulated and expenditures must meet very strict criteria. You will notice new line items to account for Magical Winter Lights, Wreaths Across America, and the Crawfish Bash, annual events that continue to grow and attract many visitors to La Marque.
Additionally, the City Council will be considering a Parks User Fee Ordinances in the August meeting. This user fee would require every utility account holder to pay $2.00/month that would be designated to a Parks Development Fund. This special fund will allow the City the capacity to bond approximately $2.0 million every 15 years for the development and maintenance of our city parks. In conjunction with this Fund, we have included $30,000 in this year's budget ($15,000 from general fund and $15,000 from the Parks Board), for the completion of a Parks Master Plan for the City of La Marque. Completion of this Master Plan will allow the City to actively seek out and receive grant funding to further assist in development of new parks and renovation of existing parks.
GENERAL PERSONNEL
Currently, all departments are operating with the minimum number of staff to perform basic functions. Eight departments requested additional personnel or funding of previously authorized positions: utility billing, fire, police, public works, finance, municipal court, information technology and development services.
Firefighters/Paramedics -Part-time position previously approved were deferred allowing the new Fire Chief an opportunity to reorganize and assess needs. We anticipate looking at staffing in the 2020-2021 budget for this department.
Police Officers -Five additional sworn officers are requested plus an additional records clerk. The additional sworn officers were deferred. The records clerk previously approved by Council was funded and included.
Public Works - Three (3) additional employees from the general fund were requested. Five (5) additional positions from the utility fund were requested. All of these positions were previously approved by Council but were funded from reserves. An additional request for a receptionist from the Utility Fund was also included in the proposed budget.
Finance Department - A previously approved and unfunded position was funded in the proposed budget.
Development Services - Two new positions were requested. A Planner/Inspector and a permit clerk. The addition of these two will more than offset contract fees being paid out to contractors that are providing substandard services to the City and they are included in this proposed budget.
4 City of La Marque Adopted FY 2019-2020 Budget
Utility Billing -One part-time position was requested. The purpose of this position is to assist with customer service.
Municipal Court -One part-time juvenile case worker position was requested. The purpose of this position is to work assist in alleviating recidivism of juveniles within the municipal court system.
Information Technology - One full time position was requested. The purpose of this position is to assist with building maintenance issues and minor IT repairs.
COMPENSATION AND BENEFITS
City Council will be asked to continue contributing 100% of the cost of medical and dental plans for employees, only. Police Collective Bargaining follows separate contract terms agreed to by both the City of La Marque and La Marque Police Association (LMPA).
An across the board pay increase of 5% is proposed in this year's budget for all employees except Police and Fire. A proposed salary plan was included in the 2018 budget which was not approved by Council. Due to the timing of my hiring, there was insufficient time to complete a salary plan for 2019. The across the board proposed increase will help to ensure that we do not fall behind the market in our classifications until a new salary plan can be completed for the 2020 budget.
As the City of La Marque moves forward, it is imperative that market driven salaries be adopted and utilized for the retention of our top employees and recruitment of the best employees we can hire.
COLLECTIVE BARGAINING
Results of the three-year agreement for both collective bargaining groups was effective October 2018. For fiscal year starting October 1, 2019, a 2.5% Cost of Living Adjustment (COLA) for the Firefighters Union Local 3282 IAFF and La Marque Police Association will be reflected in the proposed budget. In addition, the City absorbs 50% of medical and 100% of dental and vision insurance for dependents of La Marque Police Association (LMPA) members and to outfit uniforms fully.
CAPITAL PROJECTS
A revised multi-year Capital Improvements Plan is included in the budget to fund heavy equipment in addition to infrastructure projects. As indicated earlier, Capital Outlay for equipment and projects, Capital Improvements Program (CIP), and Capital Leases (vehicle debt) will be presented as non- recurring requests, and proposed pay adjustments will be presented as part of the operating budget for 2020. Reserved fund balances are restricted in the type expenditures that qualify, which allows non-recurring capital purchases debt, but not recurring personnel costs. Restricted funds provide only the City Council with discretion to evaluate and rank capital projects.
5 City of La Marque Adopted FY 2019-2020 Budget
According to the 2015-2022 Strategic Plan, not less than 20 substandard structures should be demolished each year through FY 2021. City Council will be asked to fund at least 20 more substandard structures for the upcoming fiscal year.
NEW FOR 2019-2020
The Proposed Budget also includes some new items for the coming year.
• $10,000 proposed allocation for the 2020 La Marque Juneteenth celebration • $10,000 proposed for Certified Public Manager (CPM) scholarships for two employees to complete the program at the University of Houston • $15,000 one-time payment for completion of the Parks Master Plan in conjunction with the Parks Board • $5,000 proposed continuation of Hurricane Huddle event • A 5% Cost of Living Adjustment (COLA) for all non-collective bargaining employees • A list of equipment, potential purchase of a building, new personnel and capital projects are included in Capital section of the budget binder for Council's consideration.
CONCLUSION
As instructed by me, each City department presented well-planned , conservative budget requests to provide the level of services our citizens have indicated they desire and require. Prior to budget workshop sessions, the Finance Director and I reduced budget requests by several hundred thousand dollars to meet the Charter requirement of submitting a balanced budget to City Council. As in all budget workshops rather prior to or following public hearings, City Council will have an opportunity to propose additional requests or remove additional requested items and staff will adjust the budget according to items ultimately approved by a vote of Council. I again recommend to City Council that the budget not reflect new anticipated revenues or any unexpected revenues such as donations, rebates, refunds, previous uncollectible liens and warrants, etc. until dollars actually are realized in City accounts.
City Council and staff are cognizant of limited resources and must maintain a fiscally responsible approach to provide the most services at the least possible costs to our citizens. I believe citizens will agree that Public Works is an essential component to providing public services.
Our citizens will see numerous positive results from the proposals made in this budget.
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Executive Summary
General Fund
For the first time in 14 years, the City is including a 6 cents property tax increase in the proposed and adopted budget for fiscal year 2019-20. Property tax and sales tax have been showing steady growth during the last 5 years. To accommodate the growth and inflationary cost of providing city services, the additional revenues will allow the City to accomplish the following:
Two fire trucks
Current issue: The City currently has two operational trucks: the newest one already has 75,000 miles and is over 10 years old. The second one has 175,000 miles and is 28 years old. The third one was totaled when struck by another driver.
Goal: The first new truck can be funded from General Fund fund balance. The second truck will be financed in fiscal year 2019-20. The City will seek grant opportunities to purchase a ladder truck within the next two years to accommodate growth.
Parks
Current issue: The city currently does not have a completed parks comprehensive plan in place. To qualify for grants, the City needs to have a comprehensive plan.
Goal 1: Budget 2019-20 Parks Fund includes a parks master plan consultation of $15,000. Another $15,000 will be funded from the General Fund.
Equipment
Current issue: Due to limited resources, maintenance has been “deferred” in past years. Each year, we budgeted funds for equipment rental to fix problems temporarily until the next time when they break, then we would rent equipment again and fix other problems temporarily, etc.
Goal: Budget 2019-20 includes a hydraulic vehicle lift, playground equipment, landscape and dump trailer, articulating bucket/boom truck, front-end loader. Hydraulic vehicle lift and dump trailer will be funded from General Fund fund balance. The remainder will be funded by lease purchase financing.
City facilities
Current issue: Certain city facilities are aged and unsafe which can pose a liability on the City.
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Executive Summary
Goal: o Public Works Service Center- We budgeted renovation of $100,000 to ensure equipment stored and staff working inside are safe.
Employees
Current issue 1: City’s current pay plan has not been competitive with the region and neighboring cities of similar size. Certain positions have been experiencing a high turnover rate.
Goal 1: Budget 2019-20 includes a 5% cost of living adjustment to all non-collective bargaining full time employees. In addition, the City will be updating the current pay plan based on survey data collected from HGAC (Houston Galveston Area Council) and neighboring cities in 2020.
Current issue 2: Due to limited resources, City staff level has not been meeting the higher demands resulting from growth.
Goal 2: Budget 2019-20 includes the following new positions: o Development Services department- Permit file clerk (1) o Development Services department- Planner/Examiner Inspector (1) o Code Enforcement department- Code Enforcement Officers (2) o Finance department- Finance Specialist (1) o IT department- Building Maintenance Technician (1) o Public Works department- Maintenance Technicians (3) o Court Juvenile Case Manager (1) o Fire department – EMS Coordinator (1)
Streets
Current issue: Many of city streets have not been maintained over the years. Under the “deferred maintenance” philosophy practiced, until a problem occurs, the city would repair at the minimum cost to get through one year at a time.
Goal: The City is working together with Galveston County under the City’s Street Rehabilitation Program. Estimated city’s matching cost is $1,000,000 for a list of high priority streets determined by Council. Funding has been reserved in the City’s Revitalization Fund.
Drainage
Current issue: The city has been experiencing flooding problems due to aging drainage system especially during Harvey in 2017.
Goal: The city is waiting for HUD to approve two grant projects:
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Executive Summary
o Merry Lane, Melody, and Westlawn Subdivision flood control and drainage improvement project. o Regional detention pond-Phase I at I-45 Gulf Freeway project.
Growth
Current opportunity: Texas Department of Transportation (TxDOT) offers the City an enhancement opportunity under their Interstate 45 expansion project which includes (1) FM 1764 intersection, (2) FM 1764 to Main Street, and (3) FM 519 to Texas City WYE.
Goal: The City will include this project as part of a bond issuance within the fiscal year 2019-20 to improve long term growth to our community the next few years.
Anticipated growth impact: o Increased sales tax revenues as more businesses are investing into our community. o Relief of burden on property taxpayers due to growth. o Provide additional job opportunities to local economy. o Improved home values within the city.
Utility Fund
For the first time in 11 years, the City is including a water and sewer rate increase with a tier structure relating to residential and commercial customers in the proposed and adopted budget for fiscal year 2019-20. Due to growth, utility revenues have shown a slight increase. However, operating cost on an aged system have exceeded additional revenues from growth over the past 11 years. With limited resources, capital needs to maintain the current system plus additional capacity to accommodate new demands have been deferred. Each future fiscal year, the City will assess the rates to ensure there is sufficient capital to resolve necessary critical issues timely and to prevent any violation fines by TCEQ (Texas Commission of Environmental Quality). Highlights in fiscal year 2020 budget include the following:
Employees
Current issue 1: City’s current pay plan has not been competitive with the region and neighboring cities similar size. Certain positions have been experiencing a high turnover rate.
Goal 1: Budget 2019-20 includes a 5% cost of living adjustment to all non-collective bargaining full time employees. In addition, the City will be updating current pay plan based on survey data collected from HGAC (Houston Galveston Area Council) and neighboring cities in 2020.
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Executive Summary
Current issue 2: Due to limited resources, City staff level has not been meeting the higher demands resulting from growth.
Goal 2: Budget 2019-20 includes the following new positions: o Public Works department Water and Sewer Lines Maintenance - Maintenance Technicians (5). o Utility Billing department- Customer Service Representative (part time).
Equipment
Current issue: Due to limited resources, maintenance has been “deferred” in past years. Each year, we budgeted funds for equipment rental to fix problems temporarily until the next time they break, then we would rent equipment again and fix other problems temporarily, etc.
Goal: Budget 2019-20 includes a vac truck, skid steers (2), and additional AMI meters.
Water supply
Current issue: The city, along with other cities in the region, purchase our fresh water supply from Gulf Coast Water Authority (GCWA). Our daily allocation has been 2.78 MGD (million gallons per day). The city exceeded our allowance during 3 of the last 14 months. We must have sufficient water supply to develop our City.
Goal: Projection at full growth is at 5.2 MGD. For fiscal year 2019-20, the requested supply is an additional 1MGD (estimated cost of $500,000) to protect us from drought condition and to keep us from exceeding the threshold. The budget also includes a purchase of a 2 MGD option, to reserve additional annual supplies that will become available within the next 5-7 years. Estimated cost for this option is an additional $50,000 each year per 1 MGD.
Water Storage
Current issue: In 2016, the City received TCEQ notice requiring maintenance of our water storage at Gulf Greyhound to certain level.
Goal: All water storage tanks including Gulf Greyhound must be cleaned and will require rehab during the next few years to meet TCEQ requirement.
Wastewater Treatment Plant
Current issue: Per Texas Commission on Environmental Quality (TCEQ) notice three years ago, the City exceeded 75% use for 3 consecutive months. In 2018, we reached the 90% level. To comply with TCEQ requirement, we must expand our plant.
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Executive Summary
Goal: To expand our current plant capacity, headworks cost is estimated at $1.077 million, design phase is estimated at $1.075 million, project construction cost is estimated at $18-$20 million. The City did a plant expansion feasibility study. Proposed Phase I will get the city to comply with TCEQ requirement at an estimated cost of $14.2 million. Proposed Phase II is contingent upon future development of the University of Houston property of approximately 939 acres which can wait until later years.
Current year’s additional revenues can only fund for the design phase. Subsequent years’ assessment and future growth will be used to fund for the remainder.
Infrastructure
Current issue: Most of the city’s systems are 70 years old. Due to “deferred maintenance”, we have been spending more time repairing and band-aiding leaks and lift stations over the years where many have reached their maximum repairs before collapsing.
Goal: Budget 2019-20 includes plan to replace a list of lift stations and water/sewer lines under a proposed debt issuance. If possible, the City intends to pursue grants to meet this goal.
Current year can only fund for approved list of lift stations. Remaining lift stations will be funded in future years.
FUND BALANCE
General Fund Fund balance remains strong with revenues exceeding expenditure of $1,022,591 at year end 2017, $880,848 at year end 2018, and projected $502,244 at year end 2019. As of fiscal year 2018, fund balance was at $5,443,902. Fund balance fiscal year 2019 is projected at $5,946,146. Current policy requires 90 days of contingency or $2,782,140 in fund balance.
Utility Fund Unrestricted net position increased by $202,981 with $2,664,778 in 2017 and $2,867,759 in 2018. Both years 2017 and 2018 expenses exceeded revenues by $308,898 and $351,977 mainly due to high depreciation. Net operating cash flow has been positive $726,380 in 2017 and positive $405,714 in 2018.
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Executive Summary
Projected Revenues
General Fund
Property tax
Certified roll shows an increase of $97,092,353 taxable values between tax year 2018 (fiscal year 2019) and 2019 (fiscal year 2020). With a new tax rate of .550764 per $100 of assessed value, an increase of 6 cents from fiscal year 2019, current tax revenue is budgeted at $4,334,507 at 97% collection rate. Projected tax revenues for fiscal year 2019 continues to be slightly less than previous years due to additional allocation to Debt Service fund for debt payments.
Sales Tax
Average increase during the recent 5 years has been around 5%. Fiscal year 2018 shows a 6.38% increase and fiscal year 2019 is projected to be at 4% increase or $4,073,763. Due to anticipated I-45 TxDOT project widening of the freeway during upcoming months, budget for fiscal year 2020 shows a conservative 1% increase due to anticipated congested traffic and inconvenience from road closures.
Franchise
Franchise revenues have shown an increase of 5% in fiscal year 2017 and 3% in fiscal year 2018. Fiscal year 2019 is projected to decrease by 3% due to first two quarters of the fiscal year lagging behind previous years. Budget for fiscal year 2020 reflects a 3% increase based on historical trend during the past 5 years.
Ambulance Services
Due to TxDOT road construction project of widening the I-45 freeway, budgeted revenues in fiscal year 2020 is at $600,000 based on anticipated increased accident occurrences. Fiscal year 2019 is projected at 30% increase.
Parks Surcharge Fee
To enhance the City’s parks, fiscal year 2020 budget includes a $2 Parks surcharge fee on each water and sewer account per month. This seed money is used to pay for future debts on parks projects. Projected revenue for fiscal year 2020 is $163,000.
Rental Registration Permit Fee
In June 2018, Council passed an ordinance requiring all rental properties to pay a $100 for the first rental unit and $20 per additional rental unit annually. Fiscal year 2020 budget includes a $50,000 projected revenue. 12 City of La Marque Adopted FY 2019-2020 Budget
Executive Summary
Building Permits Revenue
From fiscal year 2015 to fiscal year 2019, the average change is 34% or an average $70,510 revenue increase per year. Below chart reflects past three fiscal years’ data:
Fiscal Revenues New New Total
Years Collected Commercial Residential Permits
2017 $ 308,364.40 12 84 96 2018 $ 569,075.78 8 254 262 2019 $ 562,723.00 12 216 228
Note: Fiscal year 2019 $ is projected
Revenues collection in first half of fiscal year 2019 has been slow. Therefore, 2019 building permits revenue is projected to end the year around -1% from 2018. Fiscal year 2020 revenue is budgeted at 1% increase anticipating activities will pick back up at a steady pace.
Utility Fund
Water and sewer revenues have been showing increases of 2% in 2017 and 3% in 2018. Projected increase for fiscal year 2019 is flat. Since 2008, the City has not increased water and sewer rates. In fiscal year 2020, a new tier structure and segregation between residential and commercial is budgeted with total revenues of $6,226,960. The new rates are more in line with regional average and are more equitably billed based on customer categories.
Sanitation Fund
Per contract, the City is obligated to an annual 3% cost of living increase to contractor. Budgeted in 2020 reflects a 3% increase. Projected revenue reflects a 3% increase from billing accounts fiscal year 2019.
Other Considerations in budget 2020
Senate Bill 2, Texas Property Tax Reform and Transparency Act of 2019 – Passed by Texas Legislature in 2019. This Bill lowered the tax rate a city can adopt without voter approval from current 8% to 3.5% effective January 2020 and requiring mandatory election to go above the lowered rate. It limits a city’s ability to set appropriate tax rate for needed services in the community. This will be a major impact on future budgets starting fiscal year 2021.
13 City of La Marque Adopted FY 2019-2020 Budget
Executive Summary
Grants – the City will be pursuing grant opportunities to fund multiple parks and drainage projects. Impact Fees – In February 2019, Council passed an ordinance regarding impact fees. Collections should begin January 2020. Per City ordinance, this impact fee can be used to pay debts on projects related to new growth. Fleet- Due to new positions to fiscal year 2020 budget, additional vehicles are needed: o Code Enforcement Officers (2) o Planner/Examiner/ Inspector (1) o Building Maintenance Technician under IT (1) o Public Works (Streets and Utilities) Maintenance Technicians (5) Note: New vehicles can be shared among employees in Public Works between the 8 new positions.
Equipment lease purchase – The city is anticipating adding the following equipment to a lease purchase financing: o Bucket truck o Front end loader o Fire truck (2nd one) o Playground equipment o Vac truck The following equipment will be funded from fund balances: o Hydraulic vehicle shop lifts-General Fund o Landscape and dump trailer-General Fund o Lexipol policy implementation for Police-General Fund o Cellebrite cell phone extraction equipment for Police-General Fund o Panic alarm system-Court Security Fund o Skid steer with hydraulic hammer-Utility Fund o Skid steer loader with attachments-Utility Fund o Trench/shoring box-Utility Fund o AMI meters and additional related equipment-Meters Replacement Fund Revitalization – Each year, the city budget $100,000 to demolish around 15 substandard structures to achieve multiple objectives: o Safer community o Economic development o Property value appreciation o Cleaner and healthier community o Improved neighborhood environment
The City of La Marque is committed to a productive year with record-breaking achievements and to deliver the highest level of services with pride and confidence to serve our community for many years to come. 14 City of La Marque Adopted FY 2019-2020 Budget
15 City of La Marque Adopted FY 2019-2020 Budget
Location
The City of La Marque is located 38 miles south east from Houston, TX and 14 miles north west of Galveston, TX.
La Marque is the Gateway to the Gulf and the Hub of the Mainland.
16 City of La Marque Adopted FY 2019-2020 Budget
History
La Marque, also known as Highlands and as Buttermilk Station, is an incorporated residential community on Interstate Highway 45, State Highway 3, and Farm Roads 519, 1765, 1764 and 2004, some twelve miles northwest of Galveston in northwestern Galveston County. The community was originally known as Highlands, probably for its location near Highland Creek, and was renamed in the 1890s when residents learned of another mainland community of the same name. Madam St. Ambrose, postmistress, chose the new name, which in French means "the mark."
The community’s post office operated from 1887 until the 1930s. During the Civil War, the town was known as Buttermilk Station after the soldiers’ practice of purchas- ing buttermilk there on the trip between Galveston and Houston. In 1867, the town had 6 families and its residents raised cattle or rice. The local population rose from 100 in 1890 to 175 in 1896, when the community had a Baptist church and several fruit growers. A school with fourteen students existed before 1895, when Amos Stewart gave land for a larger facility. By 1909, two teachers served an enrollment of fifty-five students, and in 1913, further construction began.
By 1914, the community had been reached by four railroads: the International and Great Northern; the Galveston, Houston and Henderson; the Missouri, Kansas and Texas; and the Interurban. At that time, La Marque had both a railroad station and general store located in a private home. The town's population reached 500 in 1914 and 1,500 by 1952, when it had ninety businesses. As it grew together with nearby Texas City, La Marque served as a residential community for employees at nearby Union Carbide plant and other plants in the La Marque-Texas City area, as well as the Galveston Island Medical Center.
17 City of La Marque Adopted FY 2019-2020 Budget
Demographics Population Demographics 2010 Census La Marque City Limits 14,509 Estimated Current 16,786 Galveston County 291,304 Estimated Current 334,304
2000 Census 2010 Census 2014 Estimate 2018 Projection Population by Gender Male 6,497 6,978 7,300 7,636 Female 7,185 7,531 7,681 8,158
Population by Race/Ethnicity
White 7,640 7,620 8,227 8,109 Black 4,746 5,325 5,813 5,562 American Indian or Alaska Native 63 112 111 129 Asian or Pacific Islander 68 109 201 136 Other Race 849 992 143 1,415 Two or More Races 316 351 586 443 Hispanic Ethnicity 2,111 3,271 3,628 4,359 Not Hispanic or Latino 11,571 11,238 11,353 11,435
Population By Age Under 5 years 935 1,060 1,165 1,069 5 to 9 years 996 1,023 1,168 1,106 10 to 14 years 972 957 1,123 1,117 15 to 24 years 1855 1,780 1,981 2,020 25 to 34 years 1,575 1,797 1,926 1,951 35 to 44 years 2,009 1,687 1,370 1,923 45 to 54 years 1,939 2,199 2,189 1,797 55 to 64 years 1,273 2,000 1,966 2,135 65 to 74 years 1,076 1,061 1,179 1,605 75 years and older 1,052 945 914 1,129 18 City of La Marque Adopted FY 2019-2020 Budget
Demographics
Median Age 37.7 38.5 35.9 38.5
Households by Income $0 - $15,000 988 782 833 858 $15,000 - $24,999 788 494 610 869 $25,000 - $34,999 881 638 624 708 $35,000 - $49,999 892 929 984 982 $50,000 - $74,999 909 982 1,052 989 $75,000 - $99,999 460 623 524 565 $100,000 - $149,999 307 453 602 635 $150,000+ 70 296 260 479
Housing Units Total Housing Units 5,732 6,232 6,341 6,085 Owner Occupied 3,830 3,952 3,996 4,308 Renter Occupied 1,407 1,534 1,493 1,777 Vacant 495 746 852 705
Educational Attainment Age 25+ Population 8,869 9,762 9,544 10,440 Graduate 2,857 3,231 3,264 3,604 Some College – No Degree 2,488 2,616 2,577 2,800 Associates Degree 519 820 869 984 Bachelor’s Degree 781 849 983 915 Graduate Degree 387 439 468 368
19 City of La Marque Adopted FY 2019-2020 Budget
Demographics
La Marque's Top Employers
Garner Environmental
Farmer's Copper & Marine
Texas First Bank
Gulf Greyhound Park
Conhagen
A&A Machine and Fabrication
Kelly's Country Cooking
City of La Marque
Crescent Electric Co.
Sam's Club
Walmart
0 50 100 150 200 250 300 350 400
Colleges near La Marque Public Use Airports nearest La Marque Credit Unions College of the Mainland – Texas City (4 miles) Ellington Airport—(22.2 miles) AMOCO College of the Mainland – Nursing (4 miles) William P Hobby Airport—(28.3 miles) ACU of Texas Texas A & M University – Galveston (14 miles) JSC Federal Credit Union Galveston College – (13.5 miles) Communications/Publications TDECU College of the Mainland – League City (14 miles) Galveston County Daily News Coastal Community FCU Remington College – (15.4 miles) The Post News Marathon Republic FCU University of Houston – Clear Lake (21 miles) The Houston Chronicle Alvin Community College – (20 miles) San Jacinto College – South (22.4 miles) Hotels/motels near La Marque City Parks Super 8 La Marque Jaycee Park
Hospitals/Medical Centers near La Marque Travel Inn Highland Bayou Park Mainland Medical Center – (4.5 miles) Americas Best Value Inn & Suites Bayou City Park UTMB – Galveston (15.2 miles) Best Western Mainland Inn & Suites Westlawn Park Shriners Hospital for Children – (15.5 miles) Fairfield Inn Walter Feigle Park Holiday Inn MLK JR Park
Banks Mahan Park Texas First Bank Lagana Park The Moody National Bank Regions Bank Woodforest National Bank Prosperity Bank
20 City of La Marque Adopted FY 2019-2020 Budget
City Organizational Chart
Public Public
Relations Relations
Specialist
EDC EDC Director
(Type A) (Type
Economic Economic
Corporation Corporation
Development
Zoning
Board Board of
Adjustments
Planning and Planning
Services
Development
Building Building
Beautiful Beautiful
Standards
Commission
Code
Keep La Marque La Keep
Revitalization
Compliance Compliance &
(Inactive)
Library Board Board Library
Boardsand
Library
Commissions
HR
Commission
Civil Service Service Civil
CityClerk
Council
Mayor and City City and Mayor
Court
Grant Grant
Accounting
Utility Utility Billing
Administration
Citizens of Marque La
Finance
CityManager
Coordinator
Asst. Asst. To City
Manager Manager / EM
Fleet Fleet
Board
Maint.
Drainage
Streets &
Cemetery
Flood Plan Plan Flood
Operations
Utility Utility LIne
Parks Board Parks
Utility Utility Plant
Management
Management
Public Works Public Works
Municipal Municipal
Court Court Judge
Bureau
Life Life Safety
Fire Marshal Fire
Fire / / EMS Fire
Attorney
Prosecuting Prosecuting
Field Field
Division
Policing
Services
Criminal Criminal
Oriented
Academy
Narcotics
Task Task Force
Operations
Community Community
Auto Crimes Auto Crimes
Investigation Investigation
Police
Administrative Administrative
Citizens Police Police Citizens
Animal Animal Services
CityAttorney
Management IT / / Emergency IT
21 City of La Marque Adopted FY 2019-2020 Budget
3 Year Staff Level History
DEPARTMENT FY 17-18 FY 18-19 FY 19-20
City Manager's Office 3 4 3
HR 1 2 1
Finance 4 3 4
Development Services 2 2 4
Municipal Court 5 6 6
Police 46 47 47
Fire 21 30 31
City Clerk's Office 1 2 2
Library 4 4 4
Public Works (Streets,Utilities,Water/Wastewater) 31.5 38.5 39.5
IT 2 2 3
Code Compliance 3 5 5
Utility Billing 3 5 5.5
TOTAL 126.5 150.5 155
Population 15,794 15,912 16,786 FTE per 1,000 Population 8.009 9.458 9.234
22 City of La Marque Adopted FY 2019-2020 Budget
The Budget Process
The City of La Marque’s Home Rule Charter provides for the submission of the budget to the City Council by Preliminary Budget Calendar Prepared the City Manager by August 1st. The City’s Fiscal Year runs from October 1 to September 30.
Preliminary values for 2018 available The following information provides a brief overview of from Appraisal District the steps taken to prepare the City’s annual budget. Please keep in mind that this is a simplified version of a complex process that is a combined effort of Directors begin entering budget members of each of the City’s departments and information into software requires an extensive period of time to complete. Both revenues and expenditures are subject to change until the meeting when the City Council officially adopts Department Budgets due to Finance the budget. Likewise, the budget calendar serves as Budget Review Meetings an approximate timeline and the events may not Finance begins compiling information always occur at the exact time indicated.
Preparation of Proposed Budget City Manager Proposes Budget The annual budget is prepared under the direction of Budget filed with City Clerk the City Manager. Each department Director Council Workshops formulates a base budget for each of the departments included in their division. Base budgets include costs related to all existing general services, contractual Announcement of Public Hearings services and other expenses. Directors also prepare Tax Rate and Budget Public Hearings supplemental requests that provide a separate set of expenditures required to provide a new service, increase staffing levels, or purchase new equipment. Tax Rate and Budget Public Hearing Once base and supplemental requests are prepared, Adoption of Budget and Tax Rate the directors submit their budgets to the Finance department. The Finance Director calculates personnel related budgets.
The Finance department compiles the information submitted, along with the revenue estimates, for review by the City Manager. Meetings are then held with the department directors to review and revise. The proposed budget document is prepared and then submitted to the City Council by August 1st. Shortly thereafter, a budget workshop is held for the Staff and City Council to review and discuss the proposed budget. Tax rate calculations and all of the related notice publications and public hearings, if necessary, occur throughout August and into September. A Public Hearing on the Budget is held in early September and revisions continue. The final budget is reviewed by the City Council and adopted in late September.
23 City of La Marque Adopted FY 2019-2020 Budget
The Budget Calendar
SUN MON TUE WED THU FRI SAT 30 1 2 3 4 5 6 2019
7 8 9 10 11 12 13 7/15 Budget Proposed to Council: Budget JULY filed with City Clerk
14 15 16 17 18 19 20 7/22 Council Budget Workshop
21 22 23 24 25 26 27 7/23 Council Budget Workshop 7/25 Council Budget Workshop 28 29 30 31 1 2 3
4 5 NOTES:
SUN MON TUE WED THU FRI SAT 28 29 30 31 1 2 3 2019
4 5 6 7 8 9 10
8/5 Announcement of Public Hearings AUGUST 11 12 13 14 15 16 17 8/19 First Tax Public Hearing; First Public Budget Hearing
18 19 20 21 22 23 24 8/26 Second Tax Public Hearing
25 26 27 28 29 30 31
1 2
NOTES:
SUN MON TUE WED THU FRI SAT 1 2 3 4 5 6 7 2019
8 9 10 11 12 13 14 9/9 Second Budget Hearing; Budget Adoption—First Reading
15 16 17 18 19 20 21
SEPTEMBER 9/16 Tax Rate Adoption First Reading
22 23 24 25 26 27 28 9/17 Budget and Tax Rate Adoption—Second and Final Reading
29 30 1 2 3 4 5
6 7
NOTES:
24 City of La Marque Adopted FY 2019-2020 Budget
25 City of La Marque Adopted FY 2019-2020 Budget
26 City of La Marque Adopted FY 2019-2020 Budget
27 City of La Marque Adopted FY 2019-2020 Budget
28 City of La Marque Adopted FY 2019-2020 Budget
3 Year Summary All Funds
FY 2018 FY 2018 FY 2018 FY 2018 FY 2019 FY 2019 FY 2019 FY 2020 FY 2020 FY 2020 BEGINNING ACTUAL ACTUAL ENDING ESTIMATED ESTIMATED ESTIMATED BUDGETED BUDGETED PROJECTED FUND # FUND NAME BALANCE REVENUES EXPENSES BALANCE REVENUES EXPENSES ENDING BAL REVENUES EXPENSES ENDING BAL
01 GENERAL FUND 5,077,812 11,550,262 11,184,172 5,443,902 11,308,936 10,806,692 5,946,146 12,779,200 14,081,646 4,643,700
02+40 UTILITY FUND 2,231,590 6,050,526 6,160,162 2,121,954 4,934,326 5,483,542 1,572,738 6,226,960 6,817,644 982,054
03 LINES RESERVE/METER REPLACEMENT 269,260 1,326 0 270,586 0 0 270,586 1,000 270,586 1,000
05 EQUIPMENT REPLACEMENT FUND 515,672 17,115 0 532,787 16,765 100,000 449,552 10,836 0 460,388
06 LIBRARY MEMORIAL 3,835 290 96 4,029 150 100 4,079 150 500 3,729
07 LIBRARY GRANTS 4,254 0 0 4,254 2,100 0 6,354 0 0 6,354
08 PD Child Outreach Program 6,228 0 0 6,228 0 0 6,228 0 0 6,228
09 BAYOU FEST FUND 0 0 0 0 164,500 177,862 (13,362) 192,400 192,305 (13,267)
10 HOTEL OCCUPANCY TAX FUND 682,249 192,427 248,723 625,953 110,000 250,046 485,907 105,000 306,750 284,157
12 DRUG SEIZURE FUND 0 168,465 81,511 86,954 4,540 5,000 86,494 1,000 0 87,494
14 HOME PROGRAM GRANT 38,009 0 0 38,009 0 0 38,009 0 0 38,009
15 DEBT SERVICE FUND 671,439 441,425 592,550 520,314 614,519 613,043 521,790 971,768 928,768 564,790 17, 21, 22, 23 & 25 PID 1 Sections 1, 2, 3, 4, 5 0 695,299 695,274 (25) 1,199,399 1,144,786 54,588 1,745,200 1,740,000 59,788
19 E.D.C. - GEN'L. OPERATING FUND 8,898,496 1,454,685 675,278 9,677,903 1,187,682 1,740,121 9,125,464 1,200,000 3,206,743 7,118,721
30 EQUIPMENT MAINTENANCE INSURANCE 0 0 0 0 0 0 0 0 0 0
39 GLO IKE RECOVERY (GRANT) 0 480,265 480,265 0 330,031 330,031 0 0 0 0
45 2005 CO BOND PROJECTS 119,380 1,839 0 121,219 2,839 0 124,058 3,000 120,000 7,058
46 2007 CO BOND PROJECTS 674,851 9,713 109,980 574,584 12,000 199,907 386,677 10,000 124,593 272,084
47 2016 CO BOND PROJECTS 3,354,296 85,929 2,737,152 703,073 10,000 0 713,073 0 0 713,073
48 FIRE RESERVE FUND 73,090 22,500 44,631 50,959 29,440 7,700 72,699 29,500 70,000 32,199
51 DONATIONS FUND 203,045 210,010 50,000 363,055 25,200 80,872 307,383 25,000 0 332,383
52 RISK MANAGEMENT FUND 99,798 15,511 0 115,309 741 0 116,050 0 0 116,050
63 SANITATION FUND 315,468 2,307,116 2,425,914 196,670 2,380,139 2,277,843 298,966 2,498,556 2,396,179 401,343
65 CAPITAL IMPROVEMENTS 189,420 6,756,249 3,432,921 3,512,748 307,000 524,084 3,295,664 205,000 359,538 3,141,126
70 DISASTERS FUND 201,215 147,511 539,528 (190,802) 840,593 500,000 149,791 0 0 149,791
81 PARKS FUND 34,662 6,350 269 40,743 6,500 500 46,743 6,000 30,000 22,743
82 COURT TECHNOLOGY FUND 42,254 18,608 21,989 38,873 16,500 13,707 41,666 16,000 14,600 43,066
83 COURT SECURITY FUND 60,974 14,667 50,478 25,163 13,000 32,643 5,520 12,000 17,050 470
84 CHILD SAFETY 45,594 4,267 0 49,861 4,280 0 54,141 3,000 5,000 52,141
85 LEOSE TRAINING FUND 18,498 7,178 3,343 22,333 7,250 6,585 22,998 0 4,802 18,196
87 CLEAN CITY FUND 35,487 7,791 22,955 20,323 16,726 20,000 17,049 16,000 30,000 3,049
88 PEG FUND 100,420 39,489 34,000 105,909 35,285 75,000 66,194 34,000 0 100,194
89 CEMETERY FUND 12,990 25,353 9,694 28,649 25,340 16,060 37,929 16,650 16,600 37,979
TOTALS 23,980,287 30,732,166 29,600,885 25,111,517 23,605,781 24,406,124 24,311,174 26,108,220 30,733,304 19,686,090
Fund 01 General Fund- Part of fund balance will be used for new capital outlays, capital projects, and debts (See Capital Summary).
Fund 02 Utility Fund- Part of fund balance will be used for new capital outlays, capital projects, and debts (see Capital Summary).
Fund 03 Meters Replacement Fund- Fund balance will be used for AMI meters due to growth.
Fund 81 Parks Fund- Fund balance will be used for Parks Comprehensive Plan.
29 City of La Marque Adopted FY 2019-2020 Budget
FY 2019-20 Summary of Revenues and Expenditures by Source
Economic Capital Project Other Non- General Fund Utility Fund Sanitation Fund Debt Service Development Total Funds Major Funds Corporation Fund
Budget Revenues Property tax 4,484,507 959,768 5,444,275 Sales tax 4,073,763 1,100,000 5,173,763 Franchise fees and taxes 938,000 34,000 972,000 Other taxes 74,800 74,800 Licenses and permits 1,179,000 1,179,000 Fines and forfeitures 793,100 793,100 Charges for services 785,450 6,048,960 2,496,556 20,000 9,350,966 Intergovernmental 64,500 205,000 37,486 306,986 Investment revenue 100,000 150,000 2,000 12,000 13,000 80,000 357,000 Miscellaneous revenues 286,080 28,000 314,080 Other revenues 2,142,250 2,142,250 12,779,200 6,226,960 2,498,556 971,768 218,000 1,200,000 2,213,736 26,108,220
Budgeted Expenditures General government 2,141,889 417,733 805,743 159,538 3,524,903 Library 304,407 500 304,907 Court 404,266 31,650 435,916 Police 4,553,100 9,802 4,562,902 Fire/EMS 3,600,458 70,000 3,670,458 Development Services 484,834 100,000 584,834 Public Works 1,267,067 5,043,498 244,593 176,600 6,731,758 Debts 275,119 979,472 928,768 2,183,359 Other requirements 1,050,505 376,941 2,396,179 2,401,000 769,641 6,994,266 Developers payments 1,740,000 1,740,000
14,081,645 6,817,644 2,396,179 928,768 244,593 3,206,743 3,057,731 30,733,304
*Fire and Public Works expenditures in General Fund include one-time capital items. *Public Works expenditures in Utility Fund include one-time capital items.
30 City of La Marque Adopted FY 2019-2020 Budget
Property Tax History
M&O I&S Fiscal Year Market Value Tax Base Rate Levy Rate Levy Total Rate Total Levy
2005 582,332,365 473,942,924 0.440000 2,085,349 0.070300 333,182 0.510300 2,418,531
2006 612,442,999 497,957,454 0.473000 2,355,339 0.080300 399,860 0.553300 2,755,199
2007 690,593,357 552,433,650 0.423510 2,339,612 0.090850 501,886 0.514360 2,841,498
2008 727,437,390 595,573,918 0.433870 2,584,017 0.080490 479,377 0.514360 3,063,394
2009 763,008,563 635,112,842 0.423020 2,686,654 0.091340 580,112 0.514360 3,266,766
2010 733,195,838 606,898,718 0.407102 2,470,697 0.107258 650,947 0.514360 3,121,644
2011 741,666,169 610,279,618 0.407385 2,486,188 0.106975 652,847 0.514360 3,139,034
2012 747,875,207 617,166,359 0.408118 2,518,767 0.106242 655,690 0.514360 3,174,457
2013 751,230,802 620,285,605 0.408118 2,531,497 0.106242 659,004 0.514360 3,190,501
2014 771,703,435 643,810,184 0.463399 2,983,410 0.050961 328,092 0.514360 3,311,502
2015 802,630,624 671,183,296 0.449163 3,014,707 0.041601 279,217 0.490764 3,293,924 2016 866,468,962 712,624,954 0.415202 2,958,833 0.075562 538,474 0.490764 3,497,307 2017 936,638,950 751,101,439 0.414713 3,114,915 0.076051 571,220 0.490764 3,686,135 2018 1,016,793,144 850,162,312 0.442233 3,759,698 0.048531 412,592 0.490764 4,172,291 2019 1,044,948,199 887,907,680 0.411281 3,651,796 0.079483 705,736 0.490764 4,357,531 2020* 1,155,534,297 985,000,033 0.456574 4,497,254 0.094190 927,772 0.550764 5,425,026 * Preliminary M&O = Maintenance and Operations Tax I&S = Interest and Sinking (aka Debt Service for Long-Term Debt)
Exemptions: Property owners over 65 years of age are exempt from $20,000 of value (2006) Disabled property owners are exempt from $10,000 of value Veterans exemptions as set by State Tax "freeze" on the value Property Tax Base 1,400,000,000
1,200,000,000
1,000,000,000
800,000,000
600,000,000
400,000,000
200,000,000
- 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020* Market Value Tax Base 31 City of La Marque Adopted FY 2019-2020 Budget
Sales Tax History
2¢ 1 1/2¢ 1/2¢ Fiscal Sales Tax Totals General Fund General Fund % Chg LEDC (4A) Year Budget Actual/Est* Actual/Est* 2005 2,953,811 2,100,000 2,215,358 738,453 2006 3,282,241 2,300,000 2,461,681 11.1% 820,560 2007 3,221,663 2,475,000 2,416,247 -1.8% 805,416 2008 3,184,625 2,520,000 2,388,469 -1.1% 796,156 2009 3,915,459 2,430,000 2,936,594 22.9% 978,865 2010 3,165,111 2,450,000 2,373,833 -19.2% 791,278 2011 3,023,331 2,405,500 2,267,498 -4.5% 755,833 2012 3,219,819 2,395,000 2,409,335 6.3% 810,484 2013 3,767,434 2,390,000 2,820,012 17.0% 947,422 2014 4,301,615 3,196,051 3,219,153 14.2% 1,082,462 2015 4,602,312 3,194,681 3,447,278 7.1% 1,155,035 2016 5,121,783 3,317,000 3,841,325 11.4% 1,280,457 2017 5,029,428 3,732,155 3,775,372 -1.7% 1,254,055 2018 5,308,331 3,775,372 3,973,763 3.4% 1,334,568 2019 5,022,104 3,937,049 3,972,104 5.2% 1,050,000 2020* 5,173,763 4,073,763 4,073,763 2.5% 1,100,000 *Estimate
Sales Tax (General Fund) Actual/Est* 4,500,000
4,000,000
3,500,000
3,000,000
2,500,000
2,000,000
4,073,763
3,973,763
3,972,104
3,841,325 3,775,372
1,500,000 3,447,278
3,219,153
2,936,594
2,820,012
2,461,681 2,416,247
1,000,000 2,409,335
2,388,469
2,373,833
2,267,498 2,215,358
500,000
- 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020*
32 City of La Marque Adopted FY 2019-2020 Budget
Where does your tax dollar go?
Police Fire General Government Public Services Library $0.02 $0.36 $0.23 $0.27 $0.08 Court Debts $0.03 $0.01
Police—Police, Animal Shelter, Emergency Management Fire—Fire, EMS General Government—Council, City Manager, City Clerk, HR, IT, Finance, Legal, General Public Services—Public Services and Development Services Court—Court Administration, Judges, Prosecutors Library Debts
33 City of La Marque Adopted FY 2019-2020 Budget
Use of Funds by Department
Proprietary Funds Governmental Funds Fiduciary Funds (Accrual Basis of Accounting) (Accrual Basis of (Modified Accrual Basis of Accounting) Accounting) Departments Enterprise Funds Internal Service Fund Economic Special Capital General Hotel/Motel Debt Service Grants Utility Sanitation Equipment Replacement Development Revenue Project Library Memorial Fund Fund Fund Fund Funds Fund Fund Fund Corporation Funds Funds City Manager X X HR X Finance X Development Services X X Code Compliance X X X Court X X X Police X X X X X Fire/EMS X X X X X City Clerk X Library X X X X X Public Works X X X X X IT X X X Sanitation X X X Animal Control X Emergency Management X X X X Economic Development Corporation X Utility Billing X X Utility Line Maintenance X X X X Utility Water Wastewater Operations X X X X Debts X Other Requirements X X X
Governmental Funds are used to account for most of the City’s activities.
General fund receives revenue from property taxes, sales taxes, franchise fees, licenses & permits, fines and forfeitures and charges for services. Expenditures include general government, public safety, public works, capital outlay, and debt service. MAJOR FUND FOR REPORTING PURPOSES
Debt Service fund receives most its revenue from local property taxes and is used to account for the payment of interest and principal on all general obligation bonds and other long-term debt of the City. MAJOR FUND FOR REPORTING PURPOSES
Special Revenue funds are used to account for and report proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes other than debt service or capital projects. Special revenue funds include Comcast PEG fees fund, hotel/ motel fund, drug seizure fund, home grant fund, PID funds, parks fund, court security fund, child safety fund, LEOSE training fund, Keep La Marque Beautiful fund, library grants fund and the CDBG disaster Recovery Round 2 fund. NONMAJOR FUND FOR REPORTING PURPOSES
Capital Projects fund is used to account for and report financial resources that are restricted, committed, or assigned to expenditures for capital outlays, including the acquisition or construction of capital facilities and other capital assets. MAJOR FUND FOR REPORTING PURPOSES
EDC fund is mainly financed by their allocated portion of the city’s sales tax revenue. The restricted purpose of the funds is to encourage retention of businesses within the City of La Marque and the promotion and development of new and expanded businesses which encourages the economic growth of the City. MAJOR FUND FOR REPORTING PURPOSES
Proprietary Funds are used to report on activities financed primarily by revenues generated by the activities themselves.
Enterprise funds are financed and operated in a manner similar to private business enterprises where the costs of providing goods or services will be financed or recovered primarily through user charges. Enterprise funds consist of Utility and Sanitation funds. MAJOR FUNDS FOR REPORTING PURPOSES
Internal Service fund is used to account for services provided to other departments on a cost reimbursement basis. NONMAJOR FUNDS FOR REPORTING PURPOSES
Fiduciary Funds are used to account for resources held for the benefit of parties outside the government.
Library Memorial fund is a private-purpose trust fund and is used to account for contributions legally held in a trust for the purchase of library books. NONMAJOR FUND FOR REPORTING PURPOSES
34 City of La Marque Adopted FY 2019-2020 Budget
GENERAL FUND
35 City of La Marque Adopted FY 2019-2020 Budget
History of General Fund Fund Balances Fiscal Years 2009—2019
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Unreserved FB 2,714,701 2,375,615 1,500,523 1,091,146 1,778,363 2,778,920 3,954,714 4,308,525 4,118,604 5,019,414 5,575,814
Cash & Investments 2,347,926 1,754,564 672,558 824,406 1,716,341 2,974,467 3,990,330 4,557,478 5,321,207 5,010,272 5,410,277
Revenues 11,935,022 9,286,985 8,840,038 9,026,344 8,379,792 9,342,076 10,015,062 9,953,104 11,375,711 11,449,709 11,308,239
Expenditures 12,080,348 10,105,529 10,386,870 9,890,717 7,694,558 8,272,986 8,997,311 9,631,632 10,353,120 11,205,588 10,806,692
90 days 3,020,087 2,526,382 2,596,718 2,472,679 1,923,640 2,068,247 2,249,328 2,407,908 2,588,280 2,801,397 2,701,673
14,000,000
12,000,000
10,000,000 Revenues
8,000,000 Unreserved FB Cash & Investments Expenditures Year End 9/30/2019 Unreserved Fund Balance Revenues
6,000,000 Expenditures 90 days
4,000,000
90 days per policy Harvey
2,000,000
0 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
36 City of La Marque Adopted FY 2019-2020 Budget
6 Year Revenue History—General Fund
2014 2015 2016 2017 2018 2019* Budget 2020* Sales Tax 3,219,153 3,447,278 3,841,325 3,735,600 3,973,763 3,972,104 4,073,763 Property Tax 2,980,332 3,065,224 2,971,214 3,239,026 3,706,564 3,648,430 4,484,507 Franchise 862,389 876,558 853,472 894,183 921,611 911,863 938,000 Licenses/Permits 635,850 945,146 654,819 1,065,109 1,095,198 1,085,901 1,179,000 Fines/Forfeitures 783,899 742,577 778,348 737,818 873,274 655,070 793,100 Fire/Ambulance 482,368 480,295 396,173 405,418 300,600 479,350 600,000 Investment Earnings 609 4,631 19,355 59,897 78,732 118,125 100,000
* Estimate
** Major Rev Categories only
5,000,000
2014 4,500,000 2015 2016 2017 2018 4,000,000 2019* Budget 2020*
3,500,000
3,000,000
2,500,000
2,000,000
1,500,000
1,000,000
500,000
0 Fire/Ambulance Fines/Forfeitures Licenses/Permits Franchise Property Tax Sales Tax
Investment Earnings 140,000
120,000
100,000
80,000
60,000
40,000
20,000
0 2014 2015 2016 2017 2018 2019* Budget 2020*
37 City of La Marque Adopted FY 2019-2020 Budget
General Fund Revenues and Expenditures
General Fund Revenues by Types
Property Taxes Sales Taxes Franchises Other Taxes
Licenses and Permits Fines & Forfeitures Charges for Services Others 4% 6% 6% 35%
9%
1%
7%
32%
General Fund Expenditures by Categories
General Government Police Fire/EMS Court
Library Public Works Other Requirements
19% 9% 9%
2% 3%
32%
26%
38 City of La Marque Adopted FY 2019-2020 Budget
General Fund Budget Summary
ACTUAL BUDGET PROJECTED BUDGET Description FY 2018 FY 2019 FY 2019 FY 2020
Revenues PROPERTY TAXES 3,706,564 3,665,368 3,648,430 4,484,507 SALES TAX 3,973,763 3,937,049 3,972,104 4,073,763 FRANCHISE FEES 921,611 923,000 911,863 938,000 OTHER TAXES 83,297 101,000 81,308 74,800 LICENSES AND PERMITS 1,095,198 815,100 1,085,901 1,179,000 FINES AND FORFEITURES 486,869 720,100 655,070 793,100 CHARGES FOR SERVICE 521,723 554,450 613,942 785,450 MISCELLANEOUS REVENUE 682,917 318,050 221,496 350,580 INVESTMENT REVENUE 78,320 50,000 118,125 100,000
Total Revenues $ 11,550,262 $ 11,084,117 $ 11,308,239 $ 12,779,200
Expenses CITY MANAGER 434,717 415,981 357,240 503,553 CITY COUNCIL 18,877 27,850 25,500 47,850 HUMAN RESOURCES 102,181 135,201 112,318 132,503 ACCOUNTING 404,690 438,263 426,712 488,815 DEVELOPMENT SERVICES 619,502 389,029 625,984 484,834 JUDICIAL 346,358 391,731 361,274 404,266 POLICE 3,957,180 4,344,955 4,014,955 4,553,100 FIRE 1,956,537 2,905,444 1,992,577 2,961,478 CITY CLERK 131,542 146,002 162,466 210,504 LIBRARY 285,948 310,482 295,022 304,407 PUBLIC WORKS 724,576 849,155 715,241 1,010,667 IT 238,525 186,731 189,661 232,048 ANIMAL SERVICES 108,285 106,047 108,285 113,776 EMERGENCY MANAGEMENT 12,378 16,350 14,453 17,650 CODE COMPLIANCE 230,045 385,220 305,830 395,190 FUND EXPENDITURES 1,612,830 1,116,273 1,099,174 773,534
Total Expenditures $ 11,184,172 $ 12,164,713 $ 10,806,692 $ 12,634,176
Revenue Over/(Under) Expenditures $ 366,090 $ (1,080,596) $ 501,547 $ 145,024
Beginning Fund Balance $ 5,077,812 $ 5,443,902 $ 5,443,902 $ 5,946,146
TRANSFERS 225,500 CAPITAL*** FIRE 638,980 PUBLIC WORKS - STREETS 256,400 DEBTS 49,619 ENTERPRISE 276,971
Ending Fund Balance $ 5,443,902 $ 4,363,306 $ 5,946,146 $ 4,643,700
*** All Capital Expenses will be brought back to Council prior to implementation.
39 City of La Marque Adopted FY 2019-2020 Budget
General Fund Revenues
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-3100-00-00 CURRENT YEAR PROPERTY TAXES 3,549,322 3,540,368 3,506,901 4,334,507 01-3101-00-00 DELINQUENT TAXES 87,700 75,000 81,161 88,000 01-3102-00-00 PENALTY AND INTEREST 69,543 50,000 60,368 62,000 PROPERTY TAXES 3,706,564 3,665,368 3,648,430 4,484,507
01-3205-00-00 SALES AND USE TAX 3,973,763 3,937,049 3,972,104 4,073,763 SALES TAX 3,973,763 3,937,049 3,972,104 4,073,763
01-3200-00-00 TEXAS-NEW MEXICO 4% FRANCHISE 553,185 535,000 547,241 550,000 01-3201-00-00 CENTERPOINT/ENTEX GROSS RCP 3% 74,736 67,000 76,076 77,000 01-3202-00-00 H L & P / RELIANT 14,469 28,000 20,561 28,000 01-3203-00-00 CABLE FRANCHISE FEES 215,762 220,000 205,429 220,000 01-3204-00-00 HB1777 TELEPHONE LINE FEES 63,459 73,000 62,556 63,000 FRANCHISE FEES 921,611 923,000 911,863 938,000
01-3103-00-00 VIT-VEHICLE INVENTORY TAX 1,937 5,000 2,732 2,800 01-3206-00-00 BINGO TAX 37,387 48,000 37,387 35,000 01-3207-00-00 MIXED DRINK SALES TAX 41,130 46,000 38,626 35,000 01-3215-00-00 15¢ GGP ADMISSION FEE 2,843 2,000 2,563 2,000 OTHER TAXES 83,297 101,000 81,308 74,800
01-3301-00-00 WRECKER PERMIT FEE 0 1,500 0 1,500 01-3304-00-00 PIPELINE PERMITS 700 1,000 400 1,000 01-3306-00-00 ALCOHOLIC BEVERAGE PERMITS 2,858 3,000 3,268 2,000 01-3308-00-00 GASOLINE PERMITS 850 500 600 500 01-3309-00-00 BURIAL PERMITS 3,490 3,000 2,480 3,000 01-3311-00-00 MOBILE HOME PERMIT 0 100 0 0 01-3312-00-00 BUILDING PERMITS 569,076 300,000 562,723 600,000 01-3313-00-00 PLUMBING PERMITS 22,101 16,000 29,317 25,000 01-3314-00-00 ELECTRICAL PERMITS 21,514 15,000 26,408 22,000 01-3315-00-00 MECHANICAL PERMITS 7,162 7,000 7,366 7,000 01-3317-00-00 SOLICITORS VENDOR PERMIT 0 0 255 0 01-3319-00-00 ABANDONMENTS 278 0 530 0 01-3321-00-00 ALARM REG/PERMIT FEES 2,380 3,000 2,480 2,000 01-3323-00-00 COIN OPERATED MACHINE LICENSE 464,790 465,000 444,355 465,000 01-3329-00-00 RENTAL REGISTRATION PERMIT 0 0 5,720 50,000 LICENSES AND PERMITS 1,095,198 815,100 1,085,901 1,179,000
01-3400-00-00 MUNICIPAL COURT FINES 389,376 662,000 574,538 702,000 01-3402-00-00 SPC COURT FEE (DSC) $10 (CITY) 7,655 7,000 5,564 5,000 01-3405-00-00 LOCAL TRAFFIC FEE 10,431 9,000 8,269 9,000 01-3406-00-00 ACCIDENT REPORT FEES 2,448 2,000 1,680 2,000 01-3407-00-00 OPEN RECORDS 23 0 66 0 01-3408-00-00 $5.00 ARREST FEE 100% TO CITY 21,378 20,000 17,346 20,000 01-3409-00-00 FINGER PRINTING 50 100 90 100 01-3410-00-00 COURT ADMINISTRATIVE FEE 55,507 20,000 47,519 55,000 FINES AND FORFEITURES 486,869 720,100 655,070 793,100
40 City of La Marque Adopted FY 2019-2020 Budget
General Fund Revenues
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020
01-3300-00-00 RE-ZONING FEES 4,388 4,000 6,480 4,000 01-3305-00-00 RELEASE OF LIEN 94,587 32,000 9,551 20,000 01-3307-00-00 PLAT FEES 0 4,000 0 0 01-3322-00-00 PUBLIC INFORMATION REQUESTS 0 150 0 150 01-3324-00-00 PARK RENTAL 950 1,500 400 1,500 01-3325-00-00 PLAN REVIEW FEE 57,224 45,000 143,479 100,000 01-3430-00-00 LIBRARY FINES 1,604 1,500 1,403 1,500 01-3502-00-00 PLASTIC BAG SALES 8,016 7,500 7,900 7,500 01-3503-00-00 NSF CHECK FEES 50 0 25 0 01-3530-00-00 AMBULANCE FEES 300,600 400,000 398,103 600,000 01-3531-00-00 FIRE SERVICE FEES 0 8,000 0 0 01-3535-00-00 FIRE CODE PLAN REVIEW REVENUE 13,720 15,000 13,385 15,000 01-3536-00-00 FIRE CODE INSPECTION SERV REV 13,675 16,000 14,830 16,000 01-3619-00-00 MOWING LIEN PAYMENTS 0 300 0 300 01-3620-00-00 DEMOLITION REVENUE 7,075 500 825 500 01-3621-00-00 CULVERT SETTING FEE 3,014 2,000 984 2,000 01-3637-00-00 INMATE TELEPHONE RECEIPTS 54 0 0 0 01-3648-00-00 CONNECT CTY FEE REVENUE 16,766 17,000 16,578 17,000 CHARGES FOR SERVICE 521,723 554,450 613,942 785,450
01-3106-00-00 15% ATTORNEY FEE / CONTRA REV 468 0 0 0 01-3331-00-00 PARKS SURCHARGE FEE 0 0 0 163,080 01-3401-00-00 COURT FINES CODE VIOLATIONS 386,405 15,000 6,250 8,000 01-3411-00-00 FTA/VPTA SPECIAL EXP SERV FEE 7,609 5,000 7,098 7,500 01-3421-00-00 COLAGY FEES 58,253 50,000 48,778 50,000 01-3431-00-00 LIBRARY FEES 6,324 5,500 5,167 5,500 01-3432-00-00 LIBRARY COMMISSION 157 0 0 0 01-3615-00-00 SALE OF ASSETS 11,433 0 0 0 01-3627-00-00 MISCELLANEOUS REVENUE 41,458 2,000 6,822 2,000 01-3629-00-00 CASH OVER (SHORT) 151 0 0 0 01-3630-00-00 ADMINISTRATIVE FEE 128 0 130 0 01-3708-00-00 STATE GRANT REVENUE 41,567 0 0 0 01-3802-00-00 AUTO TASK FORCE GRANT RECEIPTS 35,057 50,000 48,086 50,000 01-3825-00-00 POLICE JAG GRANTS 2,370 0 0 0 01-3826-00-00 FED SAFE STREETS PROGRAM 987 0 8,614 0 01-9005-00-00 TRANSFER IN - 05, EQUIP REPL 0 100,000 0 0 01-9019-00-00 EDC ADMINISTRATIVE FEE 62,000 62,000 62,000 62,000 01-9083-00-00 TRSF IN-FROM CT SEC FUND F.83 28,550 28,550 28,550 2,500 MISCELLANEOUS REVENUE 682,917 318,050 221,496 350,580
01-3605-00-00 INTEREST ON INVESTMENTS 78,320 50,000 118,125 100,000 INVESTMENT REVENUE 78,320 50,000 118,125 100,000
$ 11,550,262 $ 11,084,117 $ 11,308,240 $ 12,779,200
41 City of La Marque Adopted FY 2019-2020 Budget
Council Districts
Mayor—Bobby Hocking Mayor Pro-Tem/District A—Keith Bell District B—Chris Lane District C—Robert Michetich District D—Casey McAuliffe
42 City of La Marque Adopted FY 2019-2020 Budget
City Council
The City of La Marque’s City Council consists of a Mayor and 4 Council Members. The City Council provides leadership and policy direction to the City. The City Council is responsible for represent- ing the best interests of the entire community, ensuring all duties and responsibilities of the elected officials and appointed staff are executed, approving the annual budget, and represent- ing the City of La Marque community before the citizens and governmental agencies.
Fiscal Year 2019-2020 Objectives Create a city wide Parks Master Plan Implement a parks user fee and begin funding appropriate parks maintenance and new construction Assessing utility fees and implementing tiered fee structures to ensure fees provide for proper maintenance of city utility infrastructure Fund and complete design for expansion of the waste water treatment plant Acquire and place into serv ice two additional fire trucks in the La Marque Fire Department Increase city allocations of water from the Gulf Coast Water Authority and secure additional water for future growth Complete and implement a City Council Code of Conduct Assess drainage issues and implement planning to begin addressing those issues Maintain active participation in the I-45 Expansion Project and utilize opportunities for beautification of La Marque through the project Work diligently to advocate for the citizens of La Marque that new schools within the Texas City ISD that are built to replace existing schools currently in the City of La Marque are built within the City of La Marque Develop City Facility Master Plan Serve the citizens of La Marque honestly, morally and ethically
Mayor—Bobby Hocking Mayor Pro-Tem/District A—Keith Bell District B—Chris Lane District C—Robert Michetich District D—Casey McAuliffe
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 General 6,728 9,350 9,000 9,350 Services 12,149 18,500 16,500 38,500 $ 18,877 $ 27,850 $ 25,500 $ 47,850
43 City of La Marque Adopted FY 2019-2020 Budget
City Council
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-2010-01-03 MISC ADMIN EXPENSES 6,728 9,350 9,000 9,350 GENERAL $ 6,728 $ 9,350 $ 9,000 $ 9,350
01-2010-01-03-DISTA OPERATING SUPPLIES 0 0 0 5,000 01-2010-01-03-DISTB OPERATING SUPPLIES 0 0 0 5,000 01-2010-01-03-DISTC OPERATING SUPPLIES 110 0 0 5,000 01-2010-01-03-DISTD OPERATING SUPPLIES 0 0 0 5,000 01-4060-01-03-DISTA CONV., SCHOOL AND TRAVEL 0 3,000 2,000 3,000 01-4060-01-03-DISTB CONV., SCHOOL AND TRAVEL 3,201 3,000 3,300 3,000 01-4060-01-03-DISTC CONV., SCHOOL AND TRAVEL 1,609 3,000 3,000 3,000 01-4060-01-03-DISTD CONV., SCHOOL AND TRAVEL 2,520 3,000 2,000 3,000 01-4060-01-03-MAYOR CONV., SCHOOL AND TRAVEL 1,608 3,000 3,000 3,000 01-4065-01-03 COUNCIL EXPENSES 3,000 3,000 3,000 3,000 01-4071-01-03 SUBSCRIPTIONS 100 500 200 500 CONTRACTUAL SERVICES $ 12,149 $ 18,500 $ 16,500 $ 38,500
CITY COUNCIL $ 18,877 $ 27,850 $ 25,500 $ 47,850
44 City of La Marque Adopted FY 2019-2020 Budget
City Manager
The City Manager is the Chief Executive Officer of the City. It is his/her duty to develop and manage the City’s budget, execute and implement policies established by the City Council, establish and promote a positive working relationship with the community leaders, and provide management and leadership to staff and organization.
Fiscal Year 2019-2020 Objectives Develop and implement a Professional Development Plan focused on succession planning. Provide expanded training opportunities for city employees Continue evaluating city infrastructure and provide City Council with realistic alternatives to address aging infrastucture issues Evaluate and update Employee Personnel Policies and Procedures by the end of the year Evaluate current compensation scales and establish equity between departments Continue to bring innovative ideas, modern administration policies and cutting edge programs to the City Develop strategies for modernization of city departments, update departmental policies Completion of Parks and City Facilities Master Plan Serve the citizens of La Marque honestly, morally and ethically
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
City Manger 1 1 1
Assistant to City Manager/EMC 1 1 1
Executive Assistant 0 1 0
Receptionist 1 1 1
TOTAL 3 4 3
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020
Personnel 375,912 293,826 243,454 319,758
General 13,358 17,860 18,236 16,950
Services 45,447 64,295 55,550 111,845
Other 0 40,000 40,000 55,000 $ 434,717 $ 415,981 $ 357,240 $ 503,553
NOTE: Floating Executive Assistant position changed to Deputy City Clerk in FY18-19
45 City of La Marque Adopted FY 2019-2020 Budget
City Manager
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-01-01 REGULAR PAYROLL 277,844 217,484 173,350 234,040 01-1011-01-01 PLAN 457 CONTRIBUTION 5,737 5,604 4,108 5,604 01-1020-01-01 LONGEVITY 2,004 2,370 1,776 2,008 01-1030-01-01 EXTRA HELP 13,575 0 5,438 0 01-1035-01-01 CERTIFICATION PAY 604 600 600 600 01-1036-01-01 PHONE STIPEND 2,031 2,160 1,350 2,160 01-1040-01-01 OVERTIME 0 1,000 0 1,000 01-1060-01-01 PAYROLL TAXES 20,662 17,833 13,563 19,566 01-1065-01-01 RETIREMENT (TMRS) 40,683 32,851 30,078 40,611 01-1070-01-01 GROUP HEALTH INSURANCE 12,038 13,400 12,793 13,644 01-1075-01-01 WORKERS COMPENSATION 734 525 399 525 PERSONNEL $ 375,912 $ 293,826 $ 243,454 $ 319,758
01-2010-01-01 OPERATING SUPPLIES 2,502 4,800 4,800 4,800 01-2019-01-01 POSTAGE 106 60 107 150 01-2031-01-01 VEHICLE ALLOWANCE/RENTALS 10,750 12,000 13,000 12,000 01-2040-01-01 UNIFORM, MAINT AND SAFETY GEAR 0 1,000 329 0 GENERAL $ 13,358 $ 17,860 $ 18,236 $ 16,950
01-3040-01-01 REPAIR & MAINT--EQUIPMENT 0 500 0 500 01-4030-01-01 GENERAL INSURANCE 0 50 50 50 01-4040-01-01 PROFESSIONAL FEES 34,558 42,600 40,000 46,000 01-4050-01-01 ADVERTISING AND PROMOTION 971 1,600 1,600 2,500 01-4060-01-01 SCHOOL AND TRAVEL 4,902 10,460 8,500 35,380 01-4060-01-01-CPMS CERT PUBLIC MGMT SCHOLARSHIP 0 0 0 10,000 01-4071-01-01 SUBSCRIPTIONS 5,015 9,085 5,400 7,415 01-4070-01-01-JUTNTH JUNETEENTH CELEBRATION 0 0 0 10,000 CONTRACTUAL SERVICES $ 45,447 $ 64,295 $ 55,550 $ 111,845
01-7011-01-01 CONTINGENCY-EMERGENCY 0 40,000 40,000 50,000 01-7012-01-01-HURRIC HURRICANE HUDDLE 0 0 0 5,000 OTHER EXPENSES $ 0 $ 40,000 $ 40,000 $ 55,000
CITY MANAGER $ 434,717 $ 415,981 $ 357,240 $ 503,553
46 City of La Marque Adopted FY 2019-2020 Budget
Human Resources
The Human Resources Coordinator is responsible for ensuring a fair and equitable work- place for the employees of the City of La Marque; delivering employee assistance pro- grams which are highly valued by future employees, current employees and retirees; fostering a diverse, inclusive workforce community with a positive work environment and ensuring compliance with all applicable Federal, State and local laws.
Fiscal Year 2019-2020 Objectives Quality – Provide an innovative and responsive employment system for recruitment, selection, support, and development of a diverse, talented and engaged workforce Recruitment – Implement an outreach program for Civil Service Administration and other departments Compliance – Protect the City’s resources by minimizing exposure to legal liabilities and associated risks Outreach – Proactively build trust and capacity to increase visibility and enhance relationships with all City departments Safety – Emphasize to committee members and employees the importance of safety programs/webinars within their department To retain motivated highly productive customer service driven individuals by providing them a supportive work environment, fair and competitive wages and benefits, training and development that will encourage professional growth and opportunity
Fiscal Year 2018-2019 Accomplishments Audited all the personnel files and made sure everything was up to date Coordination of Employee Insurance Committee with broker Facilitated Open Enrollment Facilitated and promoted the Benefits Fair Set up various training sessions for all employees Set up Random Drug Testing for Safety Sensitive and CDL drivers Organized and promoted an onsite Wellness Fair/Biometric Screening Facilitated the Wellness Committee Organized Police Entrance Exams and Promotional Exams Set up FMLA training for Department Heads and Supervisors Enters all Payroll Maintenance Set up Customer Service Training for all employees Continued to promote the Employee Recognition Program
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Human Resource Coordinator 1 1 1
Executive Assistant 0 1 0
TOTAL 1 2 1
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020
Personnel 67,582 78,411 74,466 73,213
General 11,616 12,300 12,242 13,900
Services 22,982 44,490 25,610 45,390 $ 102,181 $ 135,201 $ 112,318 $ 132,503
NOTE: Floating Executive Assistant position changed to Deputy City Clerk in FY18-19 47 City of La Marque Adopted FY 2019-2020 Budget
Human Resources
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-01-04 SALARIES 48,044 58,611 53,949 53,000 01-1020-01-04 LONGEVITY 546 648 618 719 01-1036-01-04 PHONE STIPEND 1,086 1,080 1,080 1,080 01-1060-01-04 PAYROLL TAXES 3,973 3,986 4,127 3,991 01-1065-01-04 RETIREMENT (TMRS) 7,495 7,430 8,071 7,441 01-1070-01-04 GROUP HEALTH INSURANCE RETIREE 6,308 6,531 6,497 6,858 01-1075-01-04 WORKER'S COMPENSATION 129 125 124 125 PERSONNEL $ 67,582 $ 78,411 $ 74,466 $ 73,213
01-2010-01-04 OPERATING SUPPLIES 11,583 12,200 12,200 13,800 01-2019-01-04 POSTAGE 33 100 42 100 GENERAL $ 11,616 $ 12,300 $ 12,242 $ 13,900
01-3040-01-04 R & M EQUIPMENT 0 500 0 500 01-4025-01-04 RECRUITMENT 9,442 9,250 9,250 12,250 01-4040-01-04 PROFESSIONAL FEES 9,189 18,225 9,100 16,125 01-4051-01-04 CIVIL SERVICE 411 5,825 1,870 5,825 01-4060-01-04 CONV., SCHOOL AND TRAVEL 3,594 10,050 5,000 10,050 01-4071-01-04 DUES, SUBSCRIPTIONS & BOOKS 347 640 390 640 CONTRACTUAL SERIVCES $ 22,982 $ 44,490 $ 25,610 $ 45,390
HUMAN RESOURCES $ 102,181 $ 135,201 $ 112,318 $ 132,503
48 City of La Marque Adopted FY 2019-2020 Budget
Information Technology
The Information Technology department is dedicated to the support and advancement of all technology services. It is responsible for providing the highest quality technology-based services in the most cost effective manner to the City, administration of software applications and providing technical assistance to all users of the City’s systems.
Fiscal Year 2019-2020 Objectives Upgrade all workstation and server operating system to the current version
Install new camera and door access systems for the entire city
Review and negotiate all city technology services to look for possible savings
Install new customer/staff portal ticket tracking system for communicating with utility billing, public works, building maintenance, city shop, and possibly other departments
Research, implement and create a city-wide program and documentation on going paperless that meets all state-regulated requirements for open records and assist all departments with going paperless
Fiscal Year 2018-2019 Accomplishments Installed & setup all new access control locks in new Fire Building, Council Room, EDC Building.
Install & Setup new fire station paging system and control system to be triggered by PD Dispatch
Configure & Install new time clocks both badge and figure print in CM requested locations
Install new cameras in select city buildings
Assist departments in state technology audits and ensure we stay up to date to ensure compliance
Convert LMPD CAD/RMS/Mobile (OSSI) over to League City OSSI Network
Installed new internet connections at different sights for better service and lower communication cost
Started FirstNet implementation for Public Safety users
Currently maintain a total of 153TB+ of data storage usage by all city servers, department data, and backups
Currently have 148+ Office 365 accounts utilized by various city staff
Overseen, monitor, maintain GPS data and devices in all city vehicles
Found and introduced new ways and technologies to ensure check and balances along with help city staff better serve the citizens
Continue to upgrade city network infrastructure to ensure redundancy and efficiency POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
System Administrator 1 1 1
IT Assistant 1 1 1
Building Maint. Tech 0 0 1
TOTAL 2 2 3
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 135,379 146,188 149,818 183,965 General 14,942 10,270 10,470 16,230 Services 25,391 30,273 29,373 31,853 Outlay 62,813 0 0 0 $ 238,525 $ 186,731 $ 189,661 $ 232,048
NOTE: Council approved FY2019-20 — Building Maintenance Technician 49 City of La Marque Adopted FY 2019-2020 Budget
Information Technology
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-13-00 REGULAR PAYROLL 95,958 104,736 108,220 141,885 01-1020-13-00 LONGEVITY 756 1,002 942 988 01-1036-13-00 PHONE STIPEND 1,086 1,080 1,080 1,080 01-1040-13-00 OVERTIME 1,718 2,500 1,634 2,500 01-1060-13-00 PAYROLL TAXES 7,921 8,217 8,556 8,213 01-1065-13-00 RETIREMENT (TMRS) 15,001 15,335 16,732 15,328 01-1070-13-00 GROUP HEALTH INSURANCE 12,682 13,062 12,398 13,715 01-1075-13-00 WORKERS COMPENSATION 257 256 257 256 PERSONNEL $ 135,379 $ 146,188 $ 149,818 $ 183,965
01-2010-13-00 OPERATING SUPPLIES 13,570 9,130 9,130 14,130 01-2020-13-00 FUEL SUPPLIES 970 700 900 1,500 01-2040-13-00 UNIFORM, MAINT. & SAFETY GEAR 202 240 240 300 01-2060-13-00 SMALL TOOLS 200 200 200 300 GENERAL $ 14,942 $ 10,270 $ 10,470 $ 16,230
01-3030-13-00 REPAIR & MAINT-MOTOR VEHICLES 480 1,000 1,000 1,000 01-3040-13-00 SOFTWARE MAINTENANCE 22,853 26,773 26,773 28,353 01-4040-13-00 PROFESSIONAL FEES 73 0 0 0 01-4060-13-00 CONVENTIONS/SCHOOL/TRAVEL EXP 1,986 2,500 1,600 2,500 CONTRACTUAL SERVICES $ 25,391 $ 30,273 $ 29,373 $ 31,853
01-7030-13-00 10 YEAR LIFE ASSETS (VEHICLES) 44,732 0 0 0 01-7040-13-00 5 YEAR LIFE ASSETS (EQUIPMENT) 18,081 0 0 0 CAPITAL OUTLAY $ 62,813 $ 0 $ 0 $ 0
IT $ 238,525 $ 186,731 $ 189,661 $ 232,048
50 City of La Marque Adopted FY 2019-2020 Budget
City Clerk
“To uphold constitutional government and the laws of my community; To conduct my public and private life as to be an example to fellow citizens and co-workers; To never disclose confidential information gained by reason of my position nor use such information for personal gain; To be ever mindful of my neutrality and impartiality, rendering equal service to all and to ex- tend the same treatment I wish to receive myself; To impart my profession those standards of equality and integrity that the conduct of the affairs of my office shall be above reproach and to merit public confidence in our community; To record that which is true and preserve that which is entrusted to me as if it were my own; and To strive constantly to improve the administration of the affairs of my office through independ- ent study, courses, meetings and seminars, and through sound management practices to produce continued progress and so fulfill my responsibilities to my community.”
Fiscal Year 2019-2020 Objectives Set up a meeting with the department liaisons to reeducate the Department Records on the Records schedules and the importance of maintaining records up to their retention period as required by law
Continue working towards achieving an Athenian Dialogue Society Fellow status through the International Institute of Municipal Clerks (IIMC)
Assist Galveston County in the conduction of our election (s) to make them run as smoothly as possible – May 2020 for City Council Districts B and D
Continue maintaining all of the City’s records, agreements and providing an easier channel for other departments to gather this information, via website or through the “F” Drive
Codification of the City’s adopted ordinances and also updating our Code of Ordinances Book to ensure our ordinances are also in compliance with State and Federal laws
Fiscal Year 2018-2019 Accomplishments Utilized the shred truck, purging records according to the adopted Records Retention Schedules
Involved in the hiring of a Deputy City Clerk and created projects for her to accomplish
Enrolled Deputy City Clerk in Texas Municipal Clerks Certification Program and the local chapter (Salt-Grass) - for her to obtain her certification status
Scanning of all of the Ordinances, Resolutions and City Council minutes since incorporation Deputy City Clerk has almost completed this task as one of her projects
Continue updating an Agreement/ Contract system so that upcoming agreements and contracts that will be expiring are placed on agendas in a timely manner
Scanned and emailed all of the adopted ordinances during 2019 and sent to Municode for codification. Supplement #11 was successfully codified. Working on Supplement #12
Deputy Clerk is reorganizing all electronic files in the City Clerk Folder
Attended Annual Election Law Seminar in January 2019
Attended Ethics Seminar in League City in June 2019 as required for my second recertification as a Texas Registered Municipal Clerk
51 City of La Marque Adopted FY 2019-2020 Budget
City Clerk
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
City Clerk 1 1 1
Executive Assistant 0 1 0
Deputy City Clerk 0 0 1
TOTAL 1 2 2
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 92,740 103,401 117,101 146,818 General 3,632 3,245 3,520 3,925 Services 35,170 39,356 41,844 59,761 $ 131,542 $ 146,002 $ 162,466 $ 210,504
NOTE: Floating Executive Assistant position changed to Deputy City Clerk in FY18-19
52 City of La Marque Adopted FY 2019-2020 Budget
City Clerk
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-07-00 REGULAR PAYROLL 69,110 79,678 86,847 106,201 01-1020-07-00 LONGEVITY 252 354 324 455 01-1036-07-00 PHONE STIPEND 861 0 1,080 1,080 01-1040-07-00 OVERTIME 0 800 0 800 01-1060-07-00 PAYROLL TAXES 5,408 5,492 6,644 8,339 01-1065-07-00 RETIREMENT (TMRS) 10,589 10,369 12,992 15,956 01-1070-07-00 GROUP HEALTH INSURANCE 6,338 6,531 9,015 13,715 01-1075-07-00 WORKERS COMPENSATION 182 178 200 272 PERSONNEL $ 92,740 $ 103,401 $ 117,101 $ 146,818
01-2010-07-00 OPERATING EXPENSES 3,464 3,000 3,301 3,500 01-2019-07-00 POSTAGE 169 195 169 300 01-2040-07-00 UNIFORM MAINT AND SAFETY GEAR 0 50 50 125 GENERAL $ 3,632 $ 3,245 $ 3,520 $ 3,925
01-3025-07-00 RECORDS MANAGEMENT 6,426 0 5,000 5,000 01-4021-07-00 ELECTION COSTS 4,073 0 0 25,500 01-4030-07-00 GENERAL INSURANCE 0 100 130 200 01-4040-07-00 PROFESSIONAL FEES 4,307 12,050 16,689 5,050 01-4050-07-00 LEGAL ADVERTISING 18,320 23,500 17,775 18,000 01-4060-07-00 CONVENTIONS/SCHOOL/TRAVEL EXP 1,093 2,500 1,300 5,000 01-4071-07-00 DUES, SUBSCRIPTIONS & BOOKS 951 1,206 951 1,011 CONTRACTUAL SERVICES $ 35,170 $ 39,356 $ 41,844 $ 59,761
CITY CLERK $ 131,542 $ 146,002 $ 162,466 $ 210,504
53 City of La Marque Adopted FY 2019-2020 Budget
Accounting
The mission of the Finance Department is to safeguard the city’s assets, to provide transparency to the general public, and to ensure city compliance with all regulations and policies.
Fiscal Year 2019-2020 Objectives Prepare and submit fiscal year 2020 budget book to GFOA for Distinguished Budget Presentation award Prepare and submit fiscal year 2020 CAFR to GFOA for Certificate of Achievement for Excellence in Financial Reporting Program Improve credit rating for the city Continue developing a standard departmental procedural manual Standardize Chart of Accounts Establish internal audit programs and procedures Improve efficiency to system data flows and daily process and procedures
Fiscal Year 2018-2019 Accomplishments Updated budget documents to meet requirements to qualify for GFOA Distinguished Budget Presentation Award. Recouped $303,344.29 in funds from FEMA/TDEM for Hurricane Harvey damages, with an estimated $477,615 more to be received by FYE.
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Finance Director 1 1 1
Accountant 1 1 1
Accounting Specialist 1 1 1
Finance Specialist 0 0 1
Receptionist* 1 0 0
TOTAL 4 3 4
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 269,539 276,688 269,583 316,270 General 10,772 17,311 15,347 19,613 Services 124,380 144,265 141,782 152,932 $ 404,690 $ 438,263 $ 426,712 $ 488,815
NOTE: FY2019-20 Council approved funding for Finance Specialist 54 City of La Marque Adopted FY 2019-2020 Budget
Accounting
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-02-00 REGULAR PAYROLL 188,114 189,983 190,180 219,103 01-1011-02-00 PLAN 457 CONTRIBUTION 4,379 8,000 7,282 7,350 01-1020-02-00 LONGEVITY 774 1,044 954 1,359 01-1030-02-00 EXTRA HELP 0 8,000 4,000 5,000 01-1036-02-00 PHONE STIPEND 2,173 2,160 2,160 2,160 01-1040-02-00 OVERTIME 378 2,500 700 2,500 01-1060-02-00 PAYROLL TAXES 15,895 15,499 15,907 17,749 01-1065-02-00 RETIREMENT (TMRS) 35,426 28,852 28,451 33,250 01-1070-02-00 GROUP HEALTH INSURANCE 21,903 20,161 19,512 27,295 01-1075-02-00 WORKERS COMPENSATION 496 489 437 504 PERSONNEL $ 269,539 $ 276,688 $ 269,583 $ 316,270
01-2010-02-00 OPERATING SUPPLIES 7,603 11,500 11,900 15,013 01-2019-02-00 POSTAGE 1,442 2,400 1,800 2,400 01-2020-02-00 FUEL SUPPLIES 9 1,000 0 1,000 01-2031-02-00 RENTALS 1,519 2,211 1,447 1,000 01-2040-02-00 UNIFORM, MAINT. & SAFETY GEAR 200 200 200 200 GENERAL $ 10,772 $ 17,311 $ 15,347 $ 19,613
01-3020-02-00 REPAIR/MAINT--BLDG FURN & FIX 533 590 590 590 01-3040-02-00 REPAIR & MAINT--EQUIPMENT 0 0 0 3,000 01-4030-02-00 GENERAL INSURANCE 0 320 130 150 01-4040-02-00 PROFESSIONAL FEES 44,877 46,930 47,638 51,930 01-4050-02-00 ADVERTISING 655 0 0 0 01-4060-02-00 SCHOOL AND TRAVEL 4,431 9,500 6,500 6,000 01-4071-02-00 SUBSCRIPTIONS 2,257 3,739 3,739 3,889 01-4040-02-02 INDEPENDENT AUDIT FEES 35,475 47,745 47,745 47,745 01-4040-02-03 TAX ASSESSOR FEES 3,848 4,000 4,000 4,000 01-4040-02-04 GC APPRAISAL FEES 32,305 31,441 31,441 35,628 CONTRACTUAL SERVICES $ 124,380 $ 144,265 $ 141,782 $ 152,932
ACCOUNTING $ 404,690 $ 438,263 $ 426,712 $ 488,815
55 City of La Marque Adopted FY 2019-2020 Budget
Municipal Court The Mission of the Municipal Court is to accurately, expeditiously, and courteously per- form the clerical and ministerial duties required in the due process adjudication of misde- meanor violations of the law and ordinances filed in the Municipal Court of the City of La Marque. To impartially administer justice in a fair and efficient manner so that trust and accountability are exemplified to the public we serve.
Fiscal Year 2019-2020 Objectives Bring traffic safety awareness to the community by: participating in National Night Out and Municipal Court Week, handing out traffic safety brochures throughout the community, and post more information on Court’s webpage
Enhance court security by: using the existing radio system to notify dispatchers, police officer, fire/EMS of emergencies at the courtroom. This system also has the ability to e-mail and text City Administrators Implement new collection program by following up on warrants/FTA by letters and phone calls.
Installation of Video Magistrate: Judge’s can connect anywhere to arraign prisoners which is a big benefit for anyone with medical issues . It is very user friendly and eliminates any judicial security concerns for a Judge.
Provide services in cases involving juvenile offenders before a court consistent with the court’s statutory powers by hiring a Juvenile Case Manager
Review and make changes to the Zoning Ordinance to change all Thoroughfare Overlay Streets to Zone C-1 General Commercial
Review and make changes to the allowed uses within the Zoning Ordinance Fiscal Year 2018-2019 Accomplishments Established Court Security Committee to comply with Senate Bill 42: Section 29.014. This section created a new requirement that the presiding municipal court judge should establish a court security committee within the City. The presiding judge established policies and procedures necessary to provide an adequate court security
Proclamation was given by the Mayor in recognizing Municipal Court Week
Brought Traffic Safety Awareness to the community by: participating in National Night Out & Municipal Court Week, distributed handouts to members of the community & employees, handed out stickers and safety brochures to individuals at the court window
City Marshal participated in the Traffic Stop Safety Video that the police department/city initiated. Presented seminars to the citizens of patrol about municipal court proceedings
Participate in the 2019 Great Texas Warrant Roundup using CTY calling system/Launch press release. By teaming up with local law enforcement to enforce Texas Warrant Roundup the City of La Marque was able to clear 384 warrants with a gross of $83,442.74 Purchase and utilized metal detector for added protection and safety that will aid in Legislative Senate Bill 42 - Court Security. Received a new vehicle for the City Marshal
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Municipal Judge 1 1 1
Court Administrator 1 1 1
Deputy Court Clerk I 2 1 1
Deputy Court Clerk II 0 1 1
City Marshal 1 1 1
Juvenile Case Worker 0 0 1
TOTAL 5 5 6
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020
Personnel 236,286 277,971 250,874 289,046
General 12,746 13,340 11,900 12,900
Services 97,327 100,420 98,500 102,320 $ 346,358 $ 391,731 $ 361,274 $ 404,266
NOTE: Juvenile Case worker is funded by a separate fund 56 City of La Marque Adopted FY 2019-2020 Budget
Municipal Court
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-04-00 REGULAR PAYROLL 159,393 163,399 159,045 194,585 01-1020-04-00 LONGEVITY 810 1,206 1,056 1,245 01-1030-04-00 EXTRA HELP 1,206 24,600 22,000 3,500 01-1035-04-00 CERTIFICATION PAY 2,593 3,000 2,400 3,000 01-1040-04-00 OVERTIME 5,998 8,000 5,000 8,000 01-1060-04-00 PAYROLL TAXES 13,591 15,374 11,849 15,143 01-1065-04-00 RETIREMENT (TMRS) 25,401 28,253 23,618 27,802 01-1070-04-00 GROUP HEALTH INSURANCE 26,018 32,655 24,699 34,288 01-1075-04-00 WORKERS COMPENSATION 1,277 1,483 1,207 1,483 PERSONNEL $ 236,286 $ 277,971 $ 250,874 $ 289,046
01-2010-04-00 OPERATING SUPPLIES 6,114 5,500 5,400 6,500 01-2019-04-00 POSTAGE 4,000 3,000 4,000 3,500 01-2020-04-00 FUEL 481 2,500 500 500 01-2040-04-00 UNIFORMS 2,151 2,340 2,000 2,400 GENERAL $ 12,746 $ 13,340 $ 11,900 $ 12,900
01-3030-04-00 REPAIR & MAINT--MOTOR VEHICLES 971 1,000 1,000 2,000 01-4040-04-00 PROFESSIONAL FEES 66,686 64,400 65,000 65,050 01-4041-04-00 CONTRACT JUDGE 7,200 12,000 8,000 12,000 01-4042-04-00 CONTRACT PROSECUTOR 17,775 17,000 20,000 17,000 01-4060-04-00 CONVENTIONS/SCHOOL/TRAVEL EXP 3,873 5,000 3,500 5,000 01-4071-04-00 DUES, SUBSCRIPTIONS & BOOKS 822 1,020 1,000 1,270 CONTRACTUAL SERVICES $ 97,327 $ 100,420 $ 98,500 $ 102,320
MUNICIPAL COURT $ 346,358 $ 391,731 $ 361,274 $ 404,266
57 City of La Marque Adopted FY 2019-2020 Budget
Development Services
The Development Services Department’s main function is to continually ensure the quality of life in the City of La Marque through community development, administration of programs for the revitalization of the community and protecting the public from the loss of property or life through efforts related to property maintenance, fire prevention, electrical, mechanical, plumbing and environmental quality.
Fiscal Year 2019-2020 Objectives Expansion of the office foot print of the permitting department
Construct an area within the EDC building for a location to review construction plans and develop a plat library
The employment of a Plans Examiner/ Licensed MEPs Inspector to review plans and preform city inspections
Review and make changes to the Thoroughfare Overlay Ordinance by adding all TxDOT streets to the street listings and adding some city owned streets on the listings as well
Review and make changes to the Zoning Ordinance to change all Thoroughfare Overlay Streets to Zone C-1 General Commercial
Review and make changes to the allowed uses within the Zoning Ordinance
Fiscal Year 2018-2019 Accomplishments Honed and stream lined the online permitting process which resulted in less walk in traffic into the permitting office. This process has resulted in happier contractors; as a trip to La Marque is not needed when submittals can be emailed into the office, where credit card phone payments are available
Set up a user name with the Census Bureau for faster and direct reporting the number of new housing, commercial builds
Organized and stream lined the filing systems in permitting department
Held 79 pre development meetings, several which have resulted in new commercial developments in La Marque
Platted 999 new residential subdivisions
Permitted 300 new residential homes resulting in $68,071,757.49 valuation
Permitted 190 Residential – Repair / Remodel resulting in $2,041,837.28
Permitted 17 new commercial construction resulting in $7,327,612.29 valuation
Permitted 42 Commercial Repair / Remodel construction resulting in $2,104,836.00 valuation
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Permit Specialist 1 1 1
Development Coordinator 1 1 1
Data/File Clerk 0 0 1
Plans Examiner-Inspector 0 0 1 TOTAL 2 2 4
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 123,874 99,869 118,572 277,573 General 9,164 11,750 13,300 18,066 Services 486,465 277,410 494,111 189,195 $ 619,502 $ 389,029 $ 625,984 $ 484,834
NOTE: FY2019-20 Council approved funding for Plans Inspector/Examiner & Permit File Clerk 58 City of La Marque Adopted FY 2019-2020 Budget
Development Services
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-03-00 REGULAR PAYROLL 61,768 62,144 58,071 202,537 01-1020-03-00 LONGEVITY 636 90 0 249 01-1030-03-00 EXTRA HELP 31,877 10,000 34,251 0 01-1035-03-00 CERTIFICATION PAY - 123 0 0 500 01-1040-03-00 OVERTIME 76 0 100 0 01-1060-03-00 PAYROLL TAXES 4,948 5,121 4,442 15,873 01-1065-03-00 RETIREMENT (TMRS) 11,439 9,293 8,624 30,406 01-1070-03-00 GROUP HEALTH INSURANCE 13,119 13,062 12,954 27,288 01-1075-03-00 WORKERS COMPENSATION 133 159 131 720 PERSONNEL $ 123,874 $ 99,869 $ 118,572 $ 277,573
01-2010-03-00 OPERATING SUPPLIES 6,827 7,500 7,500 10,416 01-2019-03-00 POSTAGE 1,518 4,000 4,000 4,000 01-2020-03-00 FUEL SUPPLIES 42 50 100 1,900 01-2031-03-00 RENTALS 808 0 1,500 1,000 01-2040-03-00 UNIFORMS, MAINT & SAFETY GEAR - 33 200 200 750 GENERAL $ 9,164 $ 11,750 $ 13,300 $ 18,066
01-3020-03-00 REPAIR & MAINT-BLDG FURN & FIX 305 0 149 0 01-4040-03-00 PROFESSIONAL FEES 485,778 269,167 485,779 183,167 01-4060-03-00 CONVENTIONS/SCHOOL/TRAVEL EXP 0 7,783 7,783 4,850 01-4071-03-00 DUES, SUBSCRIPTIONS & BOOKS 382 460 400 650 01-5010-03-00 COMMUNICATIONS 0 0 0 528 CONTRACTUAL SERVICES $ 486,465 $ 277,410 $ 494,111 $ 189,195
DEVELOPMENT SERVICES $ 619,502 $ 389,029 $ 625,984 $ 484,834
59 City of La Marque Adopted FY 2019-2020 Budget
Police Department
The City of La Marque Police Department, in cooperation with the citizens of La Marque through community policing, and provides general and specialized law enforcement services to the community of La Marque. The department enforces all local, state, and federal statues, as well as those adopted by its own governing Council. The City of La Marque Police Department is dedicated to the protection of life and property, the
Fiscal Year 2019-2020 Objectives Revise the LMPD Written Directive Manual: This has been a goal carried over from previous years. The La Marque Police Department’s Policy manual contains remnants of past administrations. It is necessary to ensure that LMPD Personnel have a clear understanding of the direction that this Department is headed. It is the goal of the La Marque Police Department to contract with a provider to publish the La Marque Police Department’s Written Directives manual as well as maintain the manual based on case law and legislative changes . This provider will also provide regular training bulletins that will allow officers to apply the policies to practical scenarios
Implementation of a weekly briefing disseminated through a video presentation. This project will allow the staff to be regularly apprised of upcoming department events and will keep the staff informed with a uniform message
The acquisition of high-end video production equipment for the purpose of follow-up informational videos pertaining to traffic stops and other police-citizen interactions
Finalization and execution of the Cadet program. In FY 2018-2019, the Police Department began working toward the sponsorship of police cadets which would allow us to increase diversity within the police applicant pool. The process has been finalized and we hope to have cadets in the police academy as early as the end of fiscal year 2018-2019
Fiscal Year 2018-2019 Accomplishments The La Marque Police Department accomplished a goal that has been in the works for more than a year. In partnership with the La Marque High School Theater Department, we produced a public information video for publication on the city’s Social Media pages as well as on YouTube. The video was produced as an information campaign about traffic stops. The video was designed as an introduction and subsequent videos will dive deeper into the specifics of traffic stops to dispel misconceptions and misunderstandings about traffic stops
The La Marque Police Department acquired two surplus military vehicles for use as high-water rescue vehicles. The vehicles were obtained through the Department of Defense’s 1033 Program. Access to high-water rescue vehicles has been needed for many years. Tropical Storm Harvey’s impact in 2017 highlighted the City’s need for the resource. After a thorough search of the DOD database, we were able to locate and acquire one 2015 High Mobility Multipurpose Wheeled Vehicle (commonly known as ‘Humvee’) with an ambulance enclosure and one M939 5-Ton flatbed cargo truck
Even though the La Marque Citizen’s Police Academy Alumni Association is independent from the La Marque Police Department, we still work together to benefit the city and the citizens of La Marque through our partnership. The La Marque CPAAA reached a milestone by hosting, for the first time ever, a Region 1 meeting. The meeting brought CPAAA members from across South-Eat Texas to La Marque and highlighted the great work that is being done through the partnership. We hear comments and accolades that validated the positive steps being made in La Marque. The La Marque Police Department is so very proud of the work being done by the La Marque CPAAA
60 City of La Marque Adopted FY 2019-2020 Budget
Police Department
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Chief of Police 1 1 1
Administrative Assistant 1 1 1
Lieutenants 3 3 3
Sergeants 4 4 4
CID Sergeant 1 1 1
Detectives 3 3 3
Auto Crime Task Force Agent 1 1 1
Patrol Officers 20 20 20
Narcotics Sergeant 1 1 1
Narcotics Investigation Investigators 1 1 1
ID Officer 1 1 1
Telecommunicators 8 8 8
Records Clerk 1 0 0
Records Specialist 0 2 2
TOTAL 46 47 47
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Payroll 3,652,024 3,962,736 3,637,662 4,178,889 Personnel 188,773 184,955 182,570 221,961 Services 77,990 92,161 90,650 152,250 Outlay 38,393 105,103 104,073 0 $3,957,180 $4,344,955 $4,014,955 $4,553,100
61 City of La Marque Adopted FY 2019-2020 Budget
Police Department
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-05-00 REGULAR PAYROLL 2,369,381 2,635,562 2,365,115 2,643,186 01-1020-05-00 LONGEVITY 15,372 16,056 14,892 18,653 01-1035-05-00 CERTIFICATION PAY 65,607 74,920 62,333 79,600 01-1036-05-00 PHONE STIPEND 12,864 14,040 15,570 14,040 01-1040-05-00 OVERTIME 225,653 130,000 222,712 181,200 01-1060-05-00 PAYROLL TAXES 212,006 242,849 207,720 272,907 01-1065-05-00 RETIREMENT (TMRS) 405,922 434,175 397,561 499,213 01-1070-05-00 GROUP HEALTH INSURANCE 294,159 356,041 293,920 407,952 01-1075-05-00 WORKERS COMPENSATION 51,061 59,093 57,838 62,139 PERSONNEL $ 3,652,024 $ 3,962,736 $ 3,637,662 $ 4,178,889
01-2010-05-00 OPERATING SUPPLIES 29,585 23,195 23,000 30,415 01-2011-05-00 CANINE PATROL PROGRAM 4,303 4,320 3,320 6,000 01-2019-05-00 POSTAGE 490 560 560 700 01-2020-05-00 FUEL SUPPLIES 68,795 60,000 60,690 60,000 01-2031-05-00 RENTALS 5,068 8,600 8,600 11,180 01-2032-05-00 NARC INVESTIGATION 7,550 10,800 10,800 10,800 01-2035-05-00 Software Maintenance OSSI 19,410 30,900 30,900 36,550 01-2040-05-00 UNIFORMS, MAINT & SAFETY GEAR 44,040 33,580 33,000 53,316 01-2060-05-00 SMALL TOOLS 668 1,500 700 1,500 01-2070-05-00 JANITORIAL SUPPLIES & MAINT. 8,866 11,500 11,000 11,500 GENERAL $ 188,773 $ 184,955 $ 182,570 $ 221,961
01-3020-05-00 REPAIR & MAINT-BLDG FURN & FIX 9,721 10,040 10,000 10,040 01-3030-05-00 REPAIR & MAINT--MOTOR VEHICLES 35,622 42,724 42,700 61,165 01-3040-05-00 REPAIR & MAINT--EQUIPMENT 1,483 3,114 3,500 14,400 01-4030-05-00 GENERAL INSURANCE 213 0 8,865 5,000 01-4040-05-00 PROFESSIONAL FEES 7,485 8,430 3,325 26,522 01-4041-05-00 ARBITRATION 2,782 0 0 0 01-4050-05-00 ADVERTISING AND PROMOTION 2,095 2,000 1,800 9,000 01-4060-05-00 CONVENTIONS/SCHOOL/TRAVEL EXP 14,983 20,000 15,500 15,250 01-4065-05-00 STATE GRANT TRAINING EXPENSE 0 0 0 0 01-4071-05-00 DUES, SUBSCRIPTIONS & BOOKS 1,478 1,893 1,000 5,593 01-5010-05-00 COMMUNICATIONS 2,128 3,960 3,960 5,280 CONTRACTUAL SERVICES $ 77,990 $ 92,161 $ 90,650 $ 152,250
01-7010-05-00 FACILITIES -- MAJOR RENOVATION 0 12,000 12,000 0 01-7030-05-00 10 YEAR LIFE ASSETS (VEHICLES) 0 86,317 86,713 0 01-7040-05-00 5 YEAR LIFE ASSETS (EQUIPMENT) 38,393 6,786 5,360 0 CAPITAL OUTLAY $ 38,393 $ 105,103 $ 104,073 $ 0
POLICE DEPARTMENT $ 3,957,180 $ 4,344,955 $ 4,014,955 $ 4,553,100
62 City of La Marque Adopted FY 2019-2020 Budget
Fire/EMS Department
The City of La Marque Fire Department is a multi-faceted agency providing varied fire suppression and attendant functions, multi-faceted rescue services, advanced life support, emergency medical services (EMS) pre-hospital care, MICU emergency medical transport service, fire prevention (code enforcement), plans examination and occupancy permitting, hazardous materials mitigation and abatement, public education and community outreach programs. The La Marque Fire Department is a member of a Texas Regional Response Team providing emergency services to the greater Houston area and beyond, in addition to the Galveston County Fire Fighter Mutual Aid System.
Fiscal Year 2019-2020 Objectives Continue the ongoing development and continued implementation of an aggressive and comprehensive employee recruitment initiative to afford the selection of the most qualified and suitable applicants while assertively recruiting, attracting and sustaining a multi-cultural and gender diversified “workforce” reflective of our community
Continue the ongoing development and programmatic expansion of a comprehensive Life Safety Bureau inclusive of inspections, permitting, plans review, investigations, public education and outreach efforts
Continue the pursuit of enhanced education and vocational training opportunities for all personnel ensuring the best educated, trained and skilled employees in a highly complex and dynamic environment
Coordinate with ISO Engineers to integrate the previously approved ISO Improvement Plan within the parameters of the newly adopted 2012 ISO Grading Schedule
Rebuild and promote Community relations throughout the city by implementing a modern Customer Service based program
Fiscal Year 2018-2019 Accomplishments Construction completed and opened a new “Fire Administrative Headquarters, Central Fire Station, and Emergency Operations Center Complex” on the northwest side of La Marque in the amount of $5.25M
Nine (9) new permanent Fire Fighters to partially staff the new fire station. An additional nine (9) Fire Fighters necessary to properly staff the facility will be employed through alternative staffing measures later in 2019
Applied for and received a conditional variance from the impending increase to our ISO Insurance Classification from our Class 3 to a Class 4 or 5. Continuation of our present Class 3 rating is dependent on completion and appropriate staffing of our new facility and the acquisition of a new fire apparatus to meet their requirements for three (3) Class A Pumpers capable of delivering 3,500 GPM
Continued the placement of new employees in the “Fire Fighter Internship” program to provide for the employment of non-certified personnel to enhance diversity within our workforce by enlarging the universe of qualified and suitable applicants from which to choose
Implemented Phase 2 and 3 of the LMFD Leave and Staffing initiative to ensure predictability of staffing patterns and regimented leave consumption which will be followed by Leave Management Directive during 2017
Greatly improved the quality and quantity of our public education and awareness functions and, existing commercial properties inspected, plans reviewed for new construction, and permits issued subsequent certificates of occupancy
63 City of La Marque Adopted FY 2019-2020 Budget
Fire/EMS Department
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Fire Chief/Marshal 1 1 1
Captain/ Life Safety Bureau 1 1 1
EMS Captain 0 0 1
Administrative Assistant 1 1 1
Fire Captains 3 6 6
Fire Engineers 3 6 6
Firefighters/EMT Basic 3 15 15
PT Firefighters/EMT Basic 0 9 0
Firefighters/Paramedic 9 0 0
Interns 0 0 0
TOTAL 21 39 31
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 1,641,690 2,399,492 1,660,121 2,635,430 General 99,557 99,950 91,300 176,126 Services 211,440 218,002 153,156 149,922 Outlay 3,850 188,000 88,000 638,980 $1,956,537 $ 2,905,444 $ 1,992,577 $ 3,600,458
NOTE: PT Firefighters were unfunded for FY2019-20; EMT Captain created per CBA
64 City of La Marque Adopted FY 2019-2020 Budget
Fire/EMS Department
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-06-00 REGULAR PAYROLL 1,045,689 1,493,971 1,025,665 1,732,429 01-1013-06-00 PART TIME FIREFIGHTERS 0 250,000 0 0 01-1020-06-00 LONGEVITY 6,864 7,140 4,128 5,509 01-1035-06-00 CERTIFICATION PAY 94,845 100,400 102,168 133,800 01-1036-06-00 PHONE STIPEND 2,083 2,160 0 3,240 01-1040-06-00 OVERTIME 79,156 100,000 99,148 80,000 01-1060-06-00 PAYROLL TAXES 95,877 105,320 93,718 156,241 01-1065-06-00 RETIREMENT (TMRS) 185,273 192,965 194,408 283,019 01-1070-06-00 GROUP HEALTH INSURANCE 108,266 123,830 117,275 204,663 01-1075-06-00 WORKERS COMPENSATION 23,638 23,707 23,610 36,528 PERSONNEL $ 1,641,690 $ 2,399,492 $ 1,660,121 $ 2,635,430
01-2010-06-00 OPERATING SUPPLIES 9,143 8,750 4,700 16,326 01-2011-06-00 FIRST RESPONSE SUPPLIES 31,908 37,000 35,000 45,000 01-2019-06-00 POSTAGE 32 200 100 100 01-2020-06-00 FUEL SUPPLIES 26,934 21,000 27,000 27,000 01-2031-06-00 RENTAL EXPENSE 6,086 4,000 4,000 5,000 01-2040-06-00 UNIFORMS, MAINT & SAFETY GEAR 22,307 22,500 15,500 73,700 01-2060-06-00 SMALL TOOLS 452 2,000 1,300 3,000 01-2070-06-00 JANITORIAL SUPPLIES & MAINT. 2,694 4,500 3,700 6,000 GENERAL $ 99,557 $ 99,950 $ 91,300 $ 176,126
01-3020-06-00 REPAIR & MAINT-BLDG FURN & FIX 0 0 0 0 01-3030-06-00 REPAIR & MAINT--MOTOR VEHICLES 45,268 42,502 30,000 52,502 01-3040-06-00 REPAIR & MAINT--EQUIPMENT 10,324 13,500 13,381 20,100 01-3050-06-00 FIRE EQUIPMENT REPLACEMENT 233 0 - 25 0 01-3060-06-00 COMPUTER REPAIR 252 500 500 500 01-4040-06-00 PROFESSIONAL FEES 130,261 139,500 90,000 45,820 01-4060-06-00 CONVENTIONS/SCHOOL/TRAVEL EXP 18,677 15,000 13,000 25,000 01-4071-06-00 DUES, SUBSCRIPTIONS & BOOKS 6,424 7,000 6,300 6,000 CONTRACTUAL SERVICES $ 211,440 $ 218,002 $ 153,156 $ 149,922
01-7030-06-00 10 YEAR LIFE ASSETS (VEHICLES) 3,850 0 0 600,000 01-7040-06-00 5 YEAR LIFE ASSETS (EQUIPMENT) 0 88,000 88,000 38,980 CAPITAL OUTLAY $ 3,850 $ 88,000 $ 88,000 $ 638,980
01-8020-06-00 Dept. Debt Service Payments 0 100,000 0 0 DEBT SERVICES $ 0 $ 100,000 $ 0 $ 0
FIRE DEPARTMENT $ 1,956,537 $ 2,905,444 $ 1,992,577 $ 3,600,458
65 City of La Marque Adopted FY 2019-2020 Budget
Library La Marque Public Library provides materials and services to help community residents obtain information to meet their needs: personally, educationally, and professionally. Special emphasis is placed on supporting students at all academic levels and stimulating the minds of young children in reading and learning. “The Library serves as a learning and educational center for all residents of the community.” (ALA Planning and Role Setting for Public Libraries, 43) Fiscal Year 2019-2020 Objectives Implement updates and revisions to department policies and procedures, including revisions to Library strategic plan
Establish an in-house training manual, focusing on Library specific guidelines and procedures for new employees
Continued pursuit of continuing education opportunities both online and in person for all staff to stay updated on public library issues and developments
Upgrades/improvements to library technology to meet changing community needs
Devise method for making best use of the space by arranging and maintaining the collection in a way that most effectively connects customers with the information they seek Fiscal Year 2018-2019 Accomplishments Khambrel Foundation—Library helped with their Kindness Rocks community art project. They also were active participants at several literary events and Fall Festival
Animal Alliance of Galveston County—Veterinarians gave programs on responsible pet ownership
A&A—Alan Hutchins talked to Lit Club about engineering and helped children build windmills
TMNP—Diana Vasquez arranged for a lineman to educate children on safety around electricity
Galveston County Community Action Council Head Start—Librarian visited and read stories and shares nursery rhymes with children twice per month
Friends of La Marque Library—Provided volunteers and donated funds for library programs
La Marque Fire Department—Staff were regular guest presenters at programs on science and safety throughout the year
La Marque Lions Club—Donated and served food at Spring Read
Texas Parks and Wildlife—Scheduled to give a program on constellations in summer 2019
La Marque Garden Club—Led an herb-ology class during Spring Read; maintained garden and flowers at library entrance
Galveston County Food Bank—Partnered with the library for their Kidz Pacz program to help alleviate food concerns for children during the summer
Galveston Community Band—Performed at the library for the kick-off of summer reading
Gulf Coast Center-Led yoga class for Lit Club and talked to teens about positive self-image
College of the Mainland—Presented educational program on rocks and minerals
216 registered for the library’s summer reading program—a 42% increase from the previous year
There was a 63% increase in summer reading participants who logged at least 10 hours of reading/listening time
The library offered 19 programs for children and families this summer with an average attendance per program of 40. This average reflects a 51% increase from the previous year
Teen Advocacy Group (TAG) now has regular monthly meetings and a small group of active participants. Teens discuss books and also get experience as leaders by helping plan and coordinate library programs
Homeschool Meet and Greet (Living is Learning) is an active group that now meets monthly at La Marque Library. A story about this group was featured in the August 23 edition of The Galveston Daily News
Fall Festival in October was a success and continues to grow in popularity each year. Approximately 300 participated in pumpkin painting, a costume contest and trunk-or treat despite muddy conditions from heavy rain the night before
LIT Club on Wednesday afternoons now has a regular group of school age attendees who read together, do a group experiment or hear from a guest speaker from the La Marque community
An Art Club for all ages that was added to the weekly Tuesday evening calendar. Regular volunteer and local artist, Jerry Steph, leads this program
Cooking Club was a series of volunteer-led programs demonstrating how to create fast, healthy meals
For the second year, the library held Festive Fun, a series of three holiday-themed craft programs for families on Saturdays in December
Library Director, Amy Miller attended Texas Library Association’s Annual Conference in Austin where she participated in a variety of workshops and networked with other library professionals from around the state. She hopes to be a program presenter at next year’s conference
Along with other City of La Marque supervisors, Amy participated in a year-long leadership training series with The Management Connection
Youth Services Librarian, Terri Walker was a graduate of 2018’s Leadership Mainland program, sponsored by Texas City/La Marque Chamber of Commerce
All staff took part in Active Shooter training as well as a half-day class on safety and security in public libraries at Rosenberg Library in Galveston
The Career Transitions database was added to our bank of online reference resources, giving cardholders access to resume and cover letter templates, interview simulations and other valuable career assessment tools
One AWE Early Learning Literacy station was added in the youth room, allowing children a chance to experience a variety of preloaded, interactive, educational games
A new Apple TV was installed in the youth room, enhancing programming and making movie nights easier and more efficient
Green screen was added, enhancing the library’s programming and technology options.
By using the library instead of purchasing books, audio and DVDs, cardholders saved a total of $461,146 in fiscal year 2018. As of April 2019, cardholders have saved $202,877 66 City of La Marque Adopted FY 2019-2020 Budget
Library
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Library Director 1 1 1
Youth Services Librarian 1 1 1
Collection Dev/ Reference Librarian 1 1 1
Library Assistant 1 1 1
TOTAL 4 4 4
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 229,231 235,031 230,684 245,225 General 9,716 13,220 11,008 12,570 Services 47,001 62,231 53,330 46,612 $ 285,948 $ 310,482 $ 295,022 $ 304,407
67 City of La Marque Adopted FY 2019-2020 Budget
Library
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-08-00 REGULAR PAYROLL 164,756 167,723 165,120 174,960 01-1020-08-00 LONGEVITY 1,368 1,704 1,584 1,677 01-1060-08-00 PAYROLL TAXES 13,125 13,681 14,993 14,233 01-1065-08-00 RETIREMENT (TMRS) 25,041 25,299 24,702 26,425 01-1070-08-00 GROUP HEALTH INSURANCE 24,442 26,124 23,906 27,430 01-1075-08-00 WORKERS COMPENSATION 498 500 380 500 PERSONNEL $ 229,231 $ 235,031 $ 230,684 $ 245,225
01-2010-08-00 OPERATING SUPPLIES 4,191 5,000 4,600 4,550 01-2019-08-00 POSTAGE 399 520 415 520 01-2070-08-00 JANITORIAL SUPPLIES & MAINT. 5,127 7,700 5,993 7,500 GENERAL $ 9,716 $ 13,220 $ 11,008 $ 12,570
01-3020-08-00 REPAIR & MAINT-BLDG FURN & FIX 12,021 27,430 23,613 14,212 01-3040-08-00 REPAIR & MAINT--EQUIPMENT 7,836 5,160 3,986 7,250 01-4040-08-00 PROFESSIONAL FEES 2,650 0 0 0 01-4060-08-00 CONVENTIONS/SCHOOL/TRAVEL EXP 2,199 2,203 1,827 1,350 01-4071-08-00 DUES, SUBSCRIPTIONS & BOOKS 2,323 4,998 4,940 4,690 01-5010-08-00 COMMUNICATIONS 8,748 6,840 7,673 6,840 01-5020-08-00 UTILITIES 11,204 9,600 11,270 11,270 01-7010-08-00 LIBRARY MATERIALS 21 6,000 21 1,000 CONTRACTURAL SERVICES $ 47,001 $ 62,231 $ 53,330 $ 46,612
LIBRARY $ 285,948 $ 310,482 $ 295,022 $ 304,407
68 City of La Marque Adopted FY 2019-2020 Budget
Public Works
The City of La Marque Public Works Department is entrusted with improving the quality of life of our citizens through, administration, construction, maintenance and operation of existing and development of new, water and sanitary sewer utilities, streets, parks, and storm drainage facilities.
Fiscal Year 2019-2020 Objectives Shop/Service Center:
Provide adequate training and personnel to meet the needs of City vehicle & equipment maintenance
Renovate the Service Center at 1500 Municipal Dr. - Public Works Yard Streets, Parks & Drainage: Develop a rating system (Street Assessment) to prioritize street improvements and create a multi-year funding program to implement improvements (Street- Overlay Project)
Complete a City-wide Drainage Assessment
Engineer and construct a project for the Westlawn Subdivision which will relieve the entire neighborhood of its Drainage concerns. (Merry/ Melody)
Request funding for revitalization of City parks, baseball and football fields Water and Sewer Line Maintenance Division: Complete TGLO water line rehabilitation project, JTM Construction, 40% complete to date
Initiate and implement a program (Assessment) with repairing and replacing Fire Hydrants, Manholes, Valves (City-wide)
Initiate multi-year program of water/sewer line rehabilitation and/or replacement. In conjunction with state “Sanitary Sewer Overflow” program, and funds provided, administer the sewer collection system repair/replacement program
Fiscal Year 2018-2019 Accomplishments Completed the Assessment & Feasibility Study for the (2.25MGD) WWTP Expansion
Developed a true Capital Improvement Plan “CIP” for the Public Works Department along with Short-term and Long-term goals to achieve
Developed crew members into Equipment Operators without hiring outside the organization – Organization Chart is fully staffed to date
Developed and implemented projects for the remaining funds of the Hurricane Ike Disaster Recovery Fund
Service Center crew members completed the breakdown of all the brass from the AMI Meter Project saving the City money
Renovation of Building “C”, the new PW - Administration Office has commenced and will be completed in a few months
The PW Yard- 1500 Municipal is now clear of debris. For decades, the yard has been utilized as a so-called “Landfill” for the City
Emergency repairs: booster pump at 1764 Well Site, 75 hp pump at Mark 45 LS, repaired “guide rails” a 8” Pump at Cedar LS, pumps at WWTP Headworks LS replaced (TCEQ NOI), 6th ST LS manhole removed and replaced
UT-22 repaired: 650 Water Leaks, 4,800 LF of sanitary (collection) lines, 848 Sewer back-ups, installed 15 water taps, 12 sewer taps
69 City of La Marque Adopted FY 2019-2020 Budget
Public Works
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Director of Public Works 1 1 1
Assistant Director of Public Works 1 1 1
Administrative Assistant 1 1 1
Receptionist 0 0 1
PW Project Coordinator 0 1 1
Streets/Drainage/Parks/Utilities Supervisor 1 0 0
Public Works Foreman 1 1 1
Traffic Tech/Sweeper Operator 1 1 1
Street Maintenance Leader 1 1 1
Maintenance Technician 6 15 15
Equipment Operators 5 5 5 Utility Fields Operations Supervisor 1 0 0
Field Foreman 1 1 1
Meter Readers 2 2 2
Utility Plant Operations Supervisor 1 0 0
Chief Plant Operator 1 1 1
Plant Operations 3 3 3
Mower/Chlorine Operator 1 1 1
Senior Maintenance Tech 1 1 1 Mechanic III 0 1 1 Mechanic II 1 0 0
Mechanic I 1.5 1.5 1.5
TOTAL 31.5 38.5 39.5
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 469,834 627,553 489,687 749,515 General 88,230 78,450 75,891 112,500 Services 166,511 108,652 160,154 263,652 Transfers 0 (17,000) (17,000) 0 Outlay 0 51500 6509 141,400 $ 724,576 $ 849,155 $ 715,241 $ 1,267,067
NOTE: Council approved FY2019-20– Receptionist—100% Utility Fund funded
* Positions spilt 75% Utility Fund and 25% General Fund 70 City of La Marque Adopted FY 2019-2020 Budget
Public Works
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-12-00 REGULAR PAYROLL 241,399 292,641 237,409 469,525 01-1020-12-00 LONGEVITY 4,392 5,370 4,836 4,335 01-1030-12-00 EXTRA HELP 108,148 121,000 90,000 30,000 01-1040-12-00 OVERTIME 29,959 20,000 39,269 20,000 01-1060-12-00 PAYROLL TAXES 22,771 36,343 21,536 38,986 01-1065-12-00 RETIREMENT (TMRS) 41,536 61,902 42,114 72,340 01-1070-12-00 GROUP HEALTH INSURANCE 41,944 71,332 42,392 95,365 01-1075-12-00 WORKERS COMPENSATION - 20,315 18,965 12,130 18,965 PERSONNEL $ 469,834 $ 627,553 $ 489,687 $ 749,515
01-2010-12-00 OPERATING SUPPLIES 19,633 20,000 20,000 35,000 01-2019-12-00 POSTAGE 282 300 1,500 2,400 01-2020-12-00 FUEL SUPPLIES 30,854 30,000 30,000 30,000 01-2031-12-00 RENTAL 17,514 5,000 5,000 7,500 01-2040-12-00 UNIFORMS, MAINT & SAFETY GEAR 8,946 12,500 8,888 13,500 01-2060-12-00 SMALL TOOLS 7,318 5,450 6,000 14,100 01-2070-12-00 JANITORIAL SUPPLIES & MAINT. 3,683 5,200 4,503 10,000 GENERAL $ 88,230 $ 78,450 $ 75,891 $ 112,500
01-3010-12-00 R & M- Street/Road 34,717 21,750 30,000 40,000 01-3010-12-00-OMEGA OMEGA BAY STREETS R & M 2,695 0 0 0 01-3011-12-00 REPAIRS & MAINTNCE - DRAINAGE 4,116 2,760 0 10,000 01-3020-12-00 REPAIR & MAINT-BLDG FURN & FIX 621 3,300 5,000 28,600 01-3020-12-00-LNDSCP-20 REPAIR & MAINT-BLDG FURN & FIX 40,550 0 39,885 75,000 01-3030-12-00 REPAIR & MAINT-MOTOR VEHICLES 14,282 20,392 18,000 17,392 01-3040-12-00 REPAIR & MAINT--EQUIPMENT 34,555 20,500 32,069 38,500 01-3090-12-00 TRAFFIC CONTROL MAINTENANCE 7,462 11,000 9,500 15,000 01-4040-12-00 PROFESSIONAL FEES 24,569 24,120 24,000 32,320 01-4040-12-00-OMEGA OMEGA BAY SURVEY 1,875 0 0 0 01-4060-12-00 CONVENTION/SCHOOL/TRAVEL EXP 894 3,420 1,200 6,240 01-4071-12-00 DUES, SUBSCRIPTIONS & BOOKS 176 1,410 500 600 CONTRACTUAL SERVICES $ 166,511 $ 108,652 $ 160,154 $ 263,652
01-5030-12-00 INTERNAL SHOP CREDITS 0 - 17,000 - 17,000 0 INTERNAL TRANSFERS $ 0 $ (17,000) $ (17,000) $ 0
01-7020-12-00 BUILDINGS, FURNITURE & FIXTURE 0 31,500 0 0 01-7040-12-00 5 YEAR LIFE ASSETS (EQUIPMENT) 0 20,000 6,509 141,400 01-7120-12-00 STREETS DRAINAGE 0 0 0 0 CAPITAL OUTLAY $ 0 $ 51,500 $ 6,509 $ 141,400
PUBLIC SERVICES $ 724,576 $ 849,155 $ 715,241 $ 1,267,067
71 City of La Marque Adopted FY 2019-2020 Budget
Animal Services
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-4071-15-00 GALVESTON COUNTY CONTRACT 46,862 47,316 46,862 50,463 01-4072-15-00 ACO SHELTER OPERATION 61,423 58,731 61,423 63,313 CONTRACTUAL SERVICES $ 108,285 $ 106,047 $ 108,285 $ 113,776
ANIMAL CONTROL $ 108,285 $ 106,047 $ 108,285 $ 113,776
72 City of La Marque Adopted FY 2019-2020 Budget
Emergency Management
The City of La Marque Emergency Management division is responsible for the planning, preparation, and reductions of the impact of any type of disaster that could strike the city. The city periodically performs different types of emergency response exercises in order to meet the state and federal guidelines and measure the preparedness level of all departments.
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Emergency Management Coordinator 1 1 1
Asst. EM Coordinator/ IT Director 0 1 1
TOTAL 1 2 2
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 General 3,055 6,800 3,803 5,300 Services 9,323 9,550 10,650 12,350 $ 12,378 $ 16,350 $ 14,453 $ 17,650
73 City of La Marque Adopted FY 2019-2020 Budget
Emergency Management
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-2010-16-00 OPERATING SUPPLIES 1,337 4,300 2,000 2,000 01-2020-16-00 FUEL SUPPLIES 1,615 2,300 1,700 2,300 01-2040-16-00 UNIFORM, MAINT. & SAFETY GEAR 103 200 103 1,000 GENERAL $ 3,055 $ 6,800 $ 3,803 $ 5,300
01-3020-16-00 REPAIR & MAINT-BLDG FURN & FIX 0 0 0 1,000 01-3030-16-00 REPAIR & MAINT-MOTOR VEHICLES 689 500 500 500 01-3041-16-00 R & M EQUIPMENT 0 0 0 0 01-3050-16-00 EMERGENCY MANAGEMENT EQUIPMENT 0 475 1,500 1,500 01-3060-16-00 COMPUTER REPAIR 275 0 0 500 01-4050-16-00 ADVERTISING/PROMOTIONAL 300 2,000 2,000 2,000 01-4060-16-00 CONV., SCHOOL AND TRAVEL 7,908 6,500 6,500 6,500 01-4071-16-00 DUES, SUBSCRIPTIONS & BOOKS 150 75 150 350 CONTRACTUAL SERVICES $ 9,323 $ 9,550 $ 10,650 $ 12,350
EMERGENCY MANAGEMENT $ 12,378 $ 16,350 $ 14,453 $ 17,650
74 City of La Marque Adopted FY 2019-2020 Budget
Code Compliance
The mission of the Code Compliance division is threefold in nature: Work to protect the public’s health, work to improve the quality of life and work to create a safer community for the citizens of La Marque. These goals are achieved through the consistent enforcement of our adopted codes to increase public safety and awareness, by adjusting to the needs of our community, by staying abreast of the latest information, through continuing education, and by providing the best possible customer service.
Fiscal Year 2019-2020 Objectives Safeguard the public health, safety and welfare through comprehensive and timely permit plan reviews, extensive building inspections, issuance of Certificates of Occupancies, in addition to continued education of employees
Ensure public health, safety and welfare insofar as they are affected by the continued occupancy along with maintenance of structures as well as premises
Stop, prevent and correct neglected, deteriorated property as to its effects on the appearance, quality of life within the neighborhood and overall property value. Sustain a clean, habitable city environment through an all-inclusive commitment to inspect and maintain a healthy community
Assist and educate the community with questions and concerns about public health, safety and welfare within the built environment through open informal neighborhood meetings, public announcements, and informative handouts
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
Code Compliance Supervisor 1 1 1
Code Compliance Officer 1 3 3
Revitalization Specialist* 1 1 1
TOTAL 3 5 5
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 160782 255,858 168,389 263,918 General 15820 16,580 14,980 25,080 Services 53443 112,782 122,460 106,192 $ 230,045 $ 385,220 $ 305,830 $ 395,190
NOTE: *Position funded by Economic Development. 75 City of La Marque Adopted FY 2019-2020 Budget
Code Compliance
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-33-00 REGULAR PAYROLL 114,333 177,158 116,511 182,595 01-1020-33-00 LONGEVITY 528 756 672 1,053 01-1035-33-00 CERTIFICATION PAY 3,080 2,940 2,940 2,940 01-1060-33-00 PAYROLL TAXES 9,465 14,435 9,189 14,874 01-1065-33-00 RETIREMENT (TMRS) 15,873 27,071 17,970 27,583 01-1070-33-00 GROUP HEALTH INSURANCE RETIREE 15,756 32,733 19,491 34,109 01-1075-33-00 WORKERS COMPENSATION 1,749 765 1,616 765 PERSONNEL $ 160,782 $ 255,858 $ 168,389 $ 263,918
01-2010-33-00 OPERATING SUPPLIES 5,242 4,950 4,950 12,000 01-2019-33-00 POSTAGE 6,015 4,100 3,100 5,000 01-2020-33-00 FUEL SUPPLIES 2,550 1,500 2,400 3,000 01-2040-33-00 UNIFORM, MAINT. & SAFETY GEAR 2,014 4,530 4,530 3,080 01-2060-33-00 SMALL TOOLS 0 1,500 0 2,000 GENERAL $ 15,820 $ 16,580 $ 14,980 $ 25,080
01-3030-33-00 REPAIR & MAINT-MOTOR VEHICLES 5,805 1,655 1,000 1,425 01-4040-33-00 PROFESSIONAL FEES 14,592 7,167 19,500 12,167 01-4060-33-00 CONV., SCHOOL AND TRAVEL 4,096 9,555 9,555 12,600 01-4071-33-00 DUES, SUBSCRIPTIONS & BOOKS 240 2,405 2,405 5,000 01-6091-33-00 WEED CONTROL/MOWING 23,710 80,000 80,000 60,000 01-6094-33-00 LIENS 5,000 12,000 10,000 15,000 CONTRACTUAL SERVICES $ 53,443 $ 112,782 $ 122,460 $ 106,192
CODE COMPLIANCE $ 230,045 $ 385,220 $ 305,830 $ 395,190
76 City of La Marque Adopted FY 2019-2020 Budget
Fund Expenditures
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 01-1010-99-00 SALARY ADJUSTMENTS 0 35,000 0 89,840 01-1070-99-00 GROUP HEALTH INSURANCE RETIREE 44,160 40,478 40,478 40,478 PERSONNEL $ 44,160 $ 75,478 $ 40,478 $ 130,318
01-2010-99-00 OPERATING SUPPLIES 3,919 4,000 3,000 4,000 01-2019-99-00 POSTAGE GF 225 0 0 0 01-2031-99-00 RENTAL 6,577 8,500 6,000 8,500 01-2070-99-00 JANITORIAL SERV (CITY HALL) 12,106 17,000 13,025 17,000 GENERAL $ 22,827 $ 29,500 $ 22,025 $ 29,500
01-3020-99-00 REPAIR & MAINT-BLDG FURN & FIX 25,069 3,684 11,799 16,030 01-4030-99-00 GENERAL INSURANCE 132,832 142,832 176,759 176,545 01-4042-99-00 LEGAL SERVICES 75,580 72,900 45,232 72,900 01-4080-99-00 EMPLOYEE ASSISTANCE PROGRAM 2,108 3,400 2,500 3,400 01-4085-99-00 SECTION 125 ADMINISTRATION 449 3,000 100 3,000 01-5010-99-00 COMMUNICATIONS 83,159 87,105 87,000 87,105 01-5020-99-00 UTILITIES 204,405 199,400 224,000 230,000 01-5145-99-00 EQUIPMENT REPLACE @ 50% 81,171 127,216 127,216 276,971 01-6210-99-00 PLASTIC BAG PURCHASES 8,475 10,000 8,385 10,000 CONTRACTUAL SERVICES $ 613,247 $ 649,537 $ 682,991 $ 875,951
01-8065-99-00 TRANSF OUT TO CIP 720,000 180,000 180,000 185,000 01-8087-99-00 Transfer Out - KLMB 0 10,000 10,000 10,000 01-8089-99-00 TRANSFER OUT TO CEMETERY 24,400 16,600 16,600 16,600 01-9009-99-00 TRANSFER OUT - BAYOUFEST FD 0 0 0 13,900 01-9098-99-00 BANK ADJ - TO BE REVERSED 188 0 0 0 INTERFUND TRANFSERS $ 744,588 $ 206,600 $ 206,600 $ 225,500
01-9100-99-00 SUPPLEMENTAL ANNUITIES 16,459 14,557 14,691 14,736 01-9113-99-00 POLICE VEH LEASE PRIN 70,192 35,796 35,598 0 01-9114-99-00 POLICE VEH LEASE INT 2,103 409 396 0 01-9115-99-00 RADIOS LEASE PRIN 43,739 43,740 43,739 0 01-9117-99-00 INTEREST-INTERFUND LOAN 05 9,114 6,173 6,173 3,136 01-9118-99-00 2017 EQUIP LEASE-PRIN 27,725 34,342 34,342 35,551 01-9119-99-00 2017 EQUIP LEASE-INT 18,675 12,141 12,141 10,932 01-9995-99-00 RESERVE FOR SPECIAL EXP 0 8,000 0 0 OTHER EXPENSES $ 188,009 $ 155,158 $ 147,080 $ 64,355
FUND EXPENDITURES $ 1,612,830 $ 1,116,273 $ 1,099,174 $ 1,325,624
77 City of La Marque Adopted FY 2019-2020 Budget
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78 City of La Marque Adopted FY 2019-2020 Budget
UTILITY FUND
79 City of La Marque Adopted FY 2019-2020 Budget
Utility Fund Budget Summary
ACTUAL BUDGET PROJECTED BUDGET Description FY 2018 FY 2019 FY 2019 FY 2020
Revenues CHARGES FOR SERVICE 4,768,295 4,471,300 4,734,323 6,048,960 MISCELLANEOUS REVENUE 55,020 26,000 27,206 28,000 INTEREST AND INVESTMENT REVENUE 148,060 80,000 172,796 150,000 INTERGOVERNMENTAL 480,265 - - -
Total Revenues $ 5,451,639 $ 4,577,300 $ 4,934,326 $ 6,226,960
Expenses UTILITY BILLING 294,840 388,239 699,737 417,733 LINE MAINTENANCE 896,211 1,505,246 1,072,435 1,309,099 WATER & WASTEWATER OP 2,378,081 2,587,262 2,328,340 3,486,274 DEBT SERVICE 217,847 751,163 792,225 697,093 STORMWATER PERMIT 13,127 16,625 15,000 16,625 FUND EXPENDITURES 1,885,250 627,283 575,805 582,316
Total Expenditures $ 5,685,356 $ 5,875,818 $ 5,483,542 $ 6,509,140
Revenue Over/(Under) Expenditures $ (233,717) $ (1,298,518) $ (549,216) $ (282,180)
Beginning Fund Balance $ 3,101,476 $ 2,867,759 $ 2,867,759 $ 2,318,543
CAPITAL*** LINE MAINTENANCE 122,500 WATER & WASTEWATER OP 109,000 ENTERPRISE 77,004
Ending Fund Balance $ 2,867,759 $ 1,569,241 $ 2,318,543 $ 1,727,859
*** All Capital Expenses will be brought back to Council prior to implementation.
80 City of La Marque Adopted FY 2019-2020 Budget
Utility Fund Revenues
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 02-3020-00-00 METERED WATER ADJUSTMENTS - 43 - 5,000 0 - 5,000.00 02-3021-00-00 WATER - RESIDENTIAL 1,234,373 1,200,000 1,247,756 2,389,460.36 02-3022-00-00 WATER - SENIOR CITIZEN (OV-65) 136,591 140,000 135,234 140,000.00 02-3023-00-00 WATER - COMMERCIAL 260,923 250,000 288,273 290,000.00 02-3024-00-00 WATER - DUPLEX 18,690 16,000 16,261 20,000.00 02-3025-00-00 WATER - MOBILE HOME 27,969 26,000 29,957 30,000.00 02-3026-00-00 WATER - APARTMENT 61,369 60,000 72,559 73,000.00 02-3030-00-00 WASTEWATER ADJUSTMENTS & 0 - 5,000 0 - 5,000.00 02-3031-00-00 SEWER - RESIDENTIAL 1,571,293 1,580,000 1,589,991 1,600,000.00 02-3032-00-00 SEWER - SENIOR CITIZEN (OV-65) 220,895 216,000 223,917 224,000.00 02-3033-00-00 SEWER - COMMERCIAL 263,767 257,000 285,109 287,000.00 02-3034-00-00 SEWER - DUPLEX 22,897 20,000 20,747 23,000.00 02-3035-00-00 SEWER - MOBILE HOMES 43,965 42,000 46,167 47,000.00 02-3036-00-00 SEWER - APARTMENTS 92,774 98,000 101,654 103,000.00 02-3040-00-00 WATER TAPS 3,033 5,000 4,170 5,000.00 02-3041-00-00 SEWER TAPS 2,596 3,500 3,360 3,500.00 02-3043-00-00 DAMAGED METER REPLACEMENT 97 0 3,000 0 02-3051-00-00 SAME DAY SERVICE FEE 2,025 1,500 1,500 2,000.00 02-3052-00-00 CLEAN UP OR RECONNECT FEE 4,220 4,000 8,410 7,000.00 02-3054-00-00 INSUFFICIENT CHECK CHARGE 3,475 2,300 2,650 3,000.00 02-3070-00-00 LATE PAYMENT CHARGE 233,845 150,000 238,023 240,000.00 02-3081-00-00 DISCHARGE AGREEMENTS 550,819 400,000 367,208 550,000.00 02-3714-00-00 SALE OF SCRAP 440 0 32,267 2,000 02-4010-00-00 CASH OVER (SHORT) 273 0 381 0 02-4020-00-00 $10 FROM 830 LIST & PCO'S 12,010 10,000 15,730 20,000 CHARGES FOR SERVICES 4,768,295 4,471,300 4,734,323 6,048,960
02-3042-00-00 METER SET FEES 52,600 26,000 26,200 26,000.00 02-3050-00-00 MISCELLANEOUS REVENUE 2,420 0 1,006 2,000.00 MISCELLANEOUS REVENUE 55,020 26,000 27,206 28,000
02-3090-00-00 INVESTMENT INTEREST EARNINGS 148,060 80,000 172,796 150,000.00 INTEREST AND INVESTMENT REVENUE 148,060 80,000 172,796 150,000
02-8430-00-00 OPERATING TRANS FROM F.24 480,265 0 0 0 INTERGOVERNMENTAL 480,265 0 0 0
$ 5,451,639 $ 4,577,300 $ 4,934,326 $ 6,226,960
81 City of La Marque Adopted FY 2019-2020 Budget
Utility Billing
The Utility Billing Department provides the billing services for water, sewer, garbage, and contributions for the Keep La Marque Beautiful Commission and Parks Board. The office provides customer service for the citizens of La Marque. The department is also responsible for billing and collection of the sanitation service provided by a contracted service. Our department establishes new service accounts, receives deposits, obtains and processes bank draft applications, collection of insufficient fund checks, penalty processing and collection of overdue accounts.
Fiscal Year 2019-2020 Objectives Create new website for department
Update Operating Procedures
Create Utility Billing Manual
Implement Sensus AMI Reporting to help minimize water loss by establishing internal audit procedures to capture discrepancies in a timely manner
Begin collection on all outstanding utility billing debt
Fiscal Year 2018-2019 Accomplishments Completion of the AMI Project
Document Imaging for customer records
New procedures for customer service via phone & email services
Implemented new cash handling procedures
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
UB/Sanitation Manager 1 1 1
Billing Analyst 1 1 1
Customer Services Representative 1 3 3.5
TOTAL 3 5 5.5
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 197,437 240,465 201,677 255,380 General 60,325 62,520 65,650 76,000 Services 37,077 85,254 82,410 86,354 Outlay 0 0 350,000 0 $ 294,840 $ 388,239 $ 699,737 $ 417,733
NOTE: Council approved FY2019-20 — Part Time Customer Service Rep
82 City of La Marque Adopted FY 2019-2020 Budget
Utility Billing
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 02-1010-21-00 REGULAR PAYROLL 134,126 160,950 134,433 172,938 02-1020-21-00 LONGEVITY 162 492 342 765 02-1030-21-00 EXTRA HELP 9,453 5,000 9,410 5,000 02-1036-21-00 PHONE STIPEND 1,446 1,080 1,080 1,080 02-1040-21-00 OVERTIME 202 2,000 300 2,000 02-1060-21-00 PAYROLL TAXES 10,522 13,306 10,528 14,242 02-1065-21-00 RETIREMENT (TMRS) 16,084 24,552 20,369 24,654 02-1070-21-00 GROUP HEALTH INSURANCE 25,089 32,671 24,905 34,288 02-1075-21-00 WORKERS COMPENSATION 352 414 309 414 PERSONNEL $ 197,437 $ 240,465 $ 201,677 $ 255,380
02-2010-21-00 SUPPLIES 17,342 20,000 20,000 22,000 02-2011-21-00 ENVELOPE MAILING 40,553 42,000 42,000 50,000 02-2019-21-00 POSTAGE 22 20 100 100 02-2020-21-00 FUEL SUPPLIES 2,087 0 3,200 3,200 02-2040-21-00 UNIFORMS AND SAFETY GEAR 321 300 350 500 02-2060-21-00 SMALL TOOLS 0 0 0 0 02-2070-21-00 JANITORIAL SUPPLIES & MAINT. 0 200 0 200 GENERAL $ 60,325 $ 62,520 $ 65,650 $ 76,000
02-3020-21-00 BUILDING & STRUCTURAL MAINT 1,080 1,500 1,500 1,500 02-3030-21-00 REPAIR & MAINT--MOTOR VEHICLES 163 0 0 0 02-3040-21-00 Maintenance - Equipment 0 500 1,560 1,600 02-4040-21-00 PROFESSIONAL FEES 34,193 77,454 76,000 77,454 02-4060-21-00 CONVENTIONS/SCHOOL/TRAVEL EXP 92 4,000 2,000 4,000 02-4071-21-00 DUES, SUBSCRIPTIONS & BOOKS 0 0 0 0 02-5020-21-00 UTILITIES 1,550 1,800 1,350 1,800 CONTRACTUAL SERVICES $ 37,077 $ 85,254 $ 82,410 $ 86,354
02-7030-21-00 10 YEAR LIFE ASSETS 0 0 350,000 0 CAPITAL OUTLAY $ 0 $ 0 $ 350,000 $ 0
UTILITY BILLING $ 294,840 $ 388,239 $ 699,737 $ 417,733
83 City of La Marque Adopted FY 2019-2020 Budget
Utility Line Maintenance
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 02-1010-22-00 REGULAR PAYROLL 350,032 559,940 394,821 611,980 02-1020-22-00 LONGEVITY 1,374 2,208 1,824 2,803 02-1030-22-00 EXTRA HELP 94,958 130,000 75,128 0 02-1036-22-00 PHONE STIPEND 1,086 1,080 1,080 1,080 02-1040-22-00 OVERTIME 48,986 15,000 68,758 10,000 02-1060-22-00 PAYROLL TAXES 32,930 52,839 35,686 58,780 02-1065-22-00 RETIREMENT (TMRS) 46,921 103,949 69,786 108,502 02-1070-22-00 GROUP HEALTH INSURANCE 65,264 105,130 68,168 116,009 02-1075-22-00 WORKERS COMPENSATION 11,052 16,755 10,581 16,403 PERSONNEL $ 652,604 $ 986,900 $ 725,832 $ 925,556
02-2010-22-00 OPERATING SUPPLIES 5,283 8,350 8,500 6,000 02-2019-22-00 POSTAGE 0 20 5 20 02-2020-22-00 FUEL SUPPLIES 27,088 27,000 44,000 45,000 02-2031-22-00 RENTALS 5,822 15,000 5,000 15,000 02-2040-22-00 UNIFORMS, MAINT & SAFETY GEAR 8,919 11,500 9,150 19,000 02-2060-22-00 SMALL TOOLS 4,600 5,900 4,600 4,950 02-2070-22-00 JANITORIAL SUPPLIES & MAINT. 290 500 500 700 GENERAL $ 52,002 $ 68,270 $ 71,756 $ 90,670
02-3010-22-00 REPAIR & MAINT. -- WATER 57,308 88,000 100,000 125,000 02-3011-22-00 REPAIRS & MAINT. - SEWER SUPPL 41,413 95,000 95,000 75,000 02-3030-22-00 REPAIR & MAINT--MOTOR VEHICLES 17,524 39,956 25,000 22,956 02-3040-22-00 REPAIR & MAINT--EQUIPMENT 6,241 20,000 20,000 30,000 02-4030-22-00 GENERAL INSURANCE 1,331 0 0 0 02-4040-22-00 PROFESSIONAL FEES 24,544 49,667 32,000 29,667 02-4060-22-00 CONVENTIONS/SCHOOL/TRAVEL EXP 85 7,633 271 5,800 02-4071-22-00 DUES, SUBSCRIPTIONS & BOOKS 686 1,450 576 1,950 02-5020-22-00 UTILITIES 2,121 4,870 2,000 2,500 CONTRACTUAL SERVICES $ 151,253 $ 306,576 $ 274,847 $ 292,873
02-7040-22-00 5 YEAR LIFE ASSETS (EQUIPMENT) 40,353 143,500 0 122,500 CAPITAL OUTLAY $ 40,353 $ 143,500 $ 0 $ 122,500
UTILITY LINE MAINTENANCE $ 896,211 $ 1,505,246 $ 1,072,435 $ 1,431,599
84 City of La Marque Adopted FY 2019-2020 Budget
Water & Wastewater Operations
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 02-1010-24-00 REGULAR PAYROLL 264,445 344,869 124,491 344,869 02-1020-24-00 LONGEVITY 2,826 3,480 2,082 2,020 02-1035-24-00 CERTIFICATION PAY 0 480 0 480 02-1036-24-00 PHONE STIPEND 945 1,080 0 1,080 02-1040-24-00 OVERTIME 24,141 18,000 11,284 18,000 02-1060-24-00 PAYROLL TAXES 22,834 25,625 10,546 29,551 02-1065-24-00 RETIREMENT (TMRS) 30,384 47,168 20,623 54,927 02-1070-24-00 GROUP HEALTH INSURANCE 31,008 45,800 24,772 48,090 02-1075-24-00 WORKERS COMPENSATION 31,607 9,552 3,171 9,552 PERSONNEL $ 408,190 $ 496,053 $ 196,970 $ 508,570
02-2010-24-00 OPERATING SUPPLIES -- S.T.P. 190,416 183,750 180,000 169,750 02-2011-24-00 SUPPLIES FOR WELLS 1,579 8,050 1,625 12,900 02-2020-24-00 FUEL SUPPLIES 13,843 10,000 6,000 10,000 02-2031-24-00 RENTALS 0 20,000 3,300 4,000 02-2040-24-00 UNIFORMS, MAINT & SAFETY GEAR 6,069 8,190 7,495 10,190 02-2060-24-00 SMALL TOOLS 462 800 500 1,000 02-2070-24-00 JANITORIAL SUPPLIES & MAINT. 687 1,000 687 1,300 GENERAL $ 213,056 $ 231,790 $ 199,607 $ 209,140
02-3010-24-00 REPAIR & MAINT -- S.T.P. 79,434 138,380 130,000 154,420 02-3011-24-00 REPAIRS & MAINTENANCE -- WELLS 16,567 21,670 22,011 20,270 02-3012-24-00 REPAIRS & MNTNCE - LIFT STATNS 57,932 62,410 90,000 71,790 02-3020-24-00 REPAIR/MAINT--BLDG FURN & FIX 989 2,220 989 5,220 02-3030-24-00 REPAIR & MAINT--MOTOR VEHICLES 9,422 9,364 8,557 13,364 02-3040-24-00 REPAIR & MAINT--EQUIPMENT 2,014 15,930 6,000 27,130 02-4030-24-00 GENERAL INSURANCE 0 0 2,629 0 02-4040-24-00 PROFESSIONAL FEES 250,853 246,220 350,000 443,680 02-4060-24-00 CONVENTIONS/SCHOOL/TRAVEL EXP 2,790 8,124 2,790 8,290 02-4071-24-00 DUES,SUBSCRIPTIONS, & BOOKS 2,386 5,400 2,386 2,400 02-5020-24-00 UTILITIES -- S.T.P. 138,902 138,700 130,000 132,000 02-5021-24-00 UTILITIES -- WELLS 20,075 19,000 15,000 15,000 02-5022-24-00 UTILITIES -- LIFT STATIONS 80,418 92,000 71,400 75,000 02-6011-24-00 PURCHASED WATER (GCWA) 1,095,053 1,100,000 1,100,000 1,800,000 CONTRACTUAL SERVICES $ 1,756,835 $ 1,859,418 $ 1,931,762 $ 2,768,564
02-7040-24-00 5 YEAR LIFE ASSETS (EQUIPMENT) 0 0 0 109,000 CAPITAL OUTLAY $ 0 $ 0 $ 0 $ 109,000
WATER & WASTEWATER OPERATIONS $ 2,378,081 $ 2,587,262 $ 2,328,340 $ 3,595,274
85 City of La Marque Adopted FY 2019-2020 Budget
Debt Service
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 02-0120-25-00 CAPITAL LEASE PAYMENTS 13,630 310,064 310,064 233,721 02-0131-25-00 PRINCIPAL 2011 REFUNDING 4,516 0 0 0 02-0132-25-00 PRINCIPAL 2016 CO 0 122,200 122,200 124,800 02-0133-25-00 INTEREST 2016 CO 146,702 144,869 144,869 141,164 02-0136-25-00 AMORTIZATION EXPENSE 0 4,154 4,154 4,154 02-0139-25-00 INTEREST 2018 KO - AMI 52,999 0 40,662 81,324 02-0140-25-00 2018 CO AGENT FEES 0 0 400 500 02-0141-25-00 2018 CO PRIN 0 45,000 45,000 35,000 02-0142-25-00 2018 CO INT 0 124,876 124,876 76,430 $ 217,847 $ 751,163 $ 792,225 $ 697,093
86 City of La Marque Adopted FY 2019-2020 Budget
Stormwater Permit Program
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 02-2010-27-00 OPERATING SUPPLIES 4,497 5,125 3,500 5,125 GENERAL $ 4,497 $ 5,125 $ 3,500 $ 5,125
02-4040-27-00 BASIC ENGINEERING SERVICES 7,300 8,000 8,000 8,000 02-4045-27-00 DIRECT PERMIT COSTS 105 2,000 2,000 2,000 02-4060-27-00 CONV/SCHOOL/TRAVEL 1,224 1,500 1,500 1,500 CONTRACTUAL SERVICES $ 8,629 $ 11,500 $ 11,500 $ 11,500
STORMWATER PERMIT PROGRAM $ 13,127 $ 16,625 $ 15,000 $ 16,625
87 City of La Marque Adopted FY 2019-2020 Budget
Utility Fund Expenditures
ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 02-1010-99-00 SALARY ADJUSTMENTS 0 0 0 30,147 02-1070-99-00 GROUP HEALTH INSURANCE RETIREE 20,000 22,500 20,000 22,500 PERSONNEL $ 20,000 $ 22,500 $ 20,000 $ 52,647
02-1071-99-00 OPEB OBLIGATION EXPENSE 4,753 0 0 0 02-3030-99-00 REPAIR & MAINT--MOTOR VEHICLES 0 5,600 0 5,600 02-4030-99-00 GENERAL INSURANCE 118,122 138,534 123,717 140,424 02-4042-99-00 LEGAL SERVICES 19,883 35,000 30,000 35,000 02-4046-99-00 AUDIT SERVICES 21,900 40,830 40,830 40,830 02-4080-99-00 EMPLOYEE ASSISTANCE PROGRAM 0 1,000 0 1,000 02-4085-99-00 SECTION 125 ADMINISTRATION 135 0 0 0 02-5010-99-00 COMMUNICATIONS 12,768 18,916 12,700 18,916 02-5140-99-00 DEPRECIATION EXPENSE 864,072 0 0 0 02-5141-99-00 EQUIPMENT REPLACEMENT 54,457 77,004 60,997 77,004 02-5146-99-00 EXP F.17 TWDB '96 ISSUE COSTS - 4,019 0 0 0 02-5147-99-00 DEBT ISSUANCE COST 97,604 0 0 0 02-8004-99-00 BAD DEBT EXPENSE 60,055 0 0 0 GENERAL $ 1,249,728 $ 316,884 $ 268,243 $ 318,774
02-8017-99-00 TRANSFER OUT-F.43 284,925 282,379 282,520 282,379 02-8040-99-00 OPER TRANSFER TO FUND 40 340,833 0 0 0 02-9008-99-00 COMPENSATED ABSENCES EXPENSE - 17,476 0 0 0 INTERFUND TRANSFERS $ 608,282 $ 282,379 $ 282,520 $ 282,379
02-9100-99-00 SUPPL ANNUITIES 5,042 5,520 5,042 5,520 02-9101-99-00 SAP PENSION EXPENSE 2,197 0 0 0 OTHER EXPENSES $ 7,239 $ 5,520 $ 5,042 $ 5,520
UTILITY FUND EXPENDITURES $ 1,885,250 $ 627,283 $ 575,805 $ 659,320
88 City of La Marque Adopted FY 2019-2020 Budget
SPECIAL REVENUE FUNDS
89 City of La Marque Adopted FY 2019-2020 Budget
Library Memorial Fund
Sources: Contributions from the public in memory of someone due to certain reason.
Uses: Expenditure is restricted to set parameters by each contributor. If silent, funds are used to support library activities benefiting the community.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 06-2610-00-00 DONATIONS FROM PUBLIC 240 120 120 120 06-3605-00-00 INTEREST EARNED 50 30 30 30 $ 290 $ 150 $ 150 $ 150 EXPENDITURES
06-2630-00-00 PURCHASE OF BOOKS 96 500 100 500 $ 96 $ 500 $ 100 $ 500
TOTAL EXCESS REVENUES OVER EXPENSES $ 193 $ (350) $ 50 $ (350)
90 City of La Marque Adopted FY 2019-2020 Budget
Bayou Fest Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 09-3815-00-00 DONATION-AMOCO-FIREWKS 0 0 22,500 11,500 09-3826-00-00 WASTE MGMT - BAYOU FEST DONATI 0 50,000 0 50,000 09-9001-00-00 TRANSF IN - GF 0 0 0 13,900 09-9010-00-00 TRANSFER IN - HOT FUND 0 65,000 65,000 117,000 09-9051-00-00 TRANSF IN-DONATION FUND 0 77,000 77,000 0 $ 0 $ 192,000 $ 164,500 $ 192,400
EXPENDITURES 09-4070-00-00 TALENT COST 0 0 101,000 110,000 09-4071-00-00 TALENT ASSOCIATED COSTS 0 0 41,320 41,433 09-4072-00-00 ADMINISTRATIVE COSTS 0 126,000 6,671 6,555 09-4073-00-00 CHILDREN'S ACTIVITIES 0 0 360 300 09-4074-00-00 POLICE ASSOCIATED COSTS 0 0 1,377 6,340 09-4075-00-00 FIRE ASSOCIATED COSTS 0 0 0 2,493 09-4076-00-00 PUBLIC SERVICES ASSOCIATED COS 0 0 14,040 12,134 09-4077-00-00 FINANCE ASSOCIATED COSTS 0 0 2,094 1,550 09-4078-00-00 FIREWORKS 0 0 11,000 11,500 $ 0 $ 126,000 $ 177,862 $ 192,305
TOTAL EXCESS REVENUES OVER EXPENSES $ 0 $ 66,000 $ (13,362) $ 95
91 City of La Marque Adopted FY 2019-2020 Budget
Hotel Motel Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 10-2600-00-00 OCCUPANCY TAX COLLECTED 134,262 100,000 100,000 100,000 10-3216-00-00 INTEREST EARNINGS 8,165 5,000 10,000 5,000 10-9051-00-00 TRANSFER IN - DONATIONS FUND 50,000 0 0 0 $ 192,427 $ 105,000 $ 110,000 $ 105,000
EXPENDITURES 10-4010-00-00 Interconnect Transit System 29,060 40,000 40,000 40,000 10-4040-00-00 PROFESSIONAL FEES 0 50,000 6,900 50,000 10-4040-00-00 PROFESSIONAL FEES-BRANDING 0 10,000 37,776 0 10-4070-00-00 Promotional within CLM 12,040 3,000 5,000 3,000 10-5000-00-00 CITY PROMOTION - TC-LM C OF C 25,000 25,000 25,000 25,000 10-4070-00-01 BAYOU FEST 106,240 20,113 0 0 10-4070-00-02-XMAS CHRISTMAS EVENT 23,401 52,053 17,388 18,000 10-4070-00-03-MWL-05 MWL-SPONSORSHIP 40,000 40,000 40,000 40,000 10-4070-00-04-WREATH WREATH ACROSS AMERICA 2,982 4,518 2,982 3,750 10-4070-00-05-CRWFSH-05 CRAWFISH BASH SPONSORSHIP 10,000 10,000 10,000 10,000 $ 248,723 $ 254,683 $ 185,046 $ 189,750
10-8009-00-00 TRANSFER OUT - BAYOU FEST FUND 0 65,000 65,000 117,000 INTERFUND TRANSFERS $ 0 $ 65,000 $ 65,000 $ 117,000
TOTAL EXCESS REVENUES OVER EXPENSES $ (56,296) $ (214,683) $ (140,046) $ (201,750)
92 City of La Marque Adopted FY 2019-2020 Budget
Drug Seizure Fund
Sources: Police department and other public safety agencies
Uses: Restricted to public safety purposes authorized solely by the Chief of Police.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 12-3605-00-00 EARNED 711 0 1,000 1,000 12-3800-00-00 SEIZURE FUNDS RECEIVED 167,754 0 3,540 0 $ 168,465 $ 0 $ 4,540 $ 1,000
EXPENDITURES 12-4040-00-00 PROFESSIONAL FEES 843 0 0 0 12-4050-00-00 SPECIAL OPERATIONS EXPENSE 80,669 0 5,000 0 $ 81,511 $ 0 $ 5,000 $ 0
TOTAL EXCESS REVENUES OVER EXPENSES $ 86,954 $ 0 $ (460) $ 1,000
93 City of La Marque Adopted FY 2019-2020 Budget
Economic Development Corporation
One of the primary goals of the EDC is to help create wealth for the City of La Marque. This can be accomplished with a multi-faceted approach that primarily consists of business expansion, business retention, business recruitment, infrastructure improvement, job creation, capital investment, and retail and industrial development.
Fiscal Year 2019-2020 Objectives One of the primary goals is to help create wealth for the City of La Marque. This can be accomplished with a multifaceted approach that partially consists of efforts that assist business expansion, business retention, business recruitment, infrastructure improvement, job creation, capital investment, retail and industrial development. Economic diversity will help create sustainable wealth for the City of La Marque
Fiscal Year 2018-2019 Accomplishments None of the following accomplishments would be possible without the dedication and support of city council, city staff, and the community as a whole
Since 2012, sales tax revenues have risen roughly 70%. The City of La Marque currently receives more revenue via sales tax than property tax
For the second year in a row, the EDC received a certificate of achievement for economic excellence from the Texas Economic Development Council
The La Marque Economic Development Corporation has aggressively targeted retailers that are not adequately represented in our retail trade area. An effort to aggressively recruit another grocery store and additional hotels are in the works as well
Also, over the past year, the EDC has successfully worked to recruit new business to the City of La Marque and continues to work with prospects. Business retention efforts are also ongoing
The number one critical issue identified in the 2015 strategic plan was blight reduction. As a result, the EDC budgeted funds to help start a blight reduction pilot program. A city employee was hired to help increase efficiency in an effort to aggressively address blight. The EDC also purchased the vacant building at 1130 1st Street and moved its offices to this location. This was done in part to potentially serve as the cornerstone of a larger revitalization effort in our business district. Texas A&M University, through the Texas Coastal Watershed Program worked with residents, staff, and business owners to develop a customized plan for our business district. The long-term goal is for this area to be renewed so it can continue to be a stable, but more vibrant economic engine for our city
POSITION/TITLE FY 17-18 FY 18-19 FY 19-20
EDC Director 1 1 1
Public Relations Specialist 1 1 1
Receptionist 1 1 1
TOTAL 3 3 3
Actual Budget Projected Budget EXPENDITURE FY 2018 FY 2019 FY 2019 FY 2020 Personnel 249,055 346,920 295,548 317,675 General 17,466 23,540 20,900 24,400 Services 322,343 653,768 347,350 463,668 Other Expenses 172,340 1,878,692 1,076,323 1,251,000 Revitalization 25,000 1,500,000 0 1,150,000 $786,204 $4,402,920 $1,740,121 $3,206,743
94 City of La Marque Adopted FY 2019-2020 Budget
EDC
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 19-3205-00-00 1/2 CENT SALES TAX 1,334,568 1,050,000 1,050,000 1,100,000 19-3210-00-00 INSIDE LM ADS 2,625 5,000 1,500 5,000 19-3508-00-00 MISCELLANEOUS INCOME 8,020 0 3,184 0 19-3605-00-00 INTEREST EARNINGS 66,271 5,000 96,000 50,000 $ 1,411,483 $ 1,060,000 $ 1,150,684 $ 1,155,000
EDC EXPENDITURES 19-1010-01-00 SALARY 180,287 228,090 200,219 201,400 19-1020-01-00 LONGEVITY 558 774 630 1,036 19-1021-01-00 BONUS 0 0 0 16,000 19-1060-01-00 PAYROLL TAXES 15,647 21,173 17,201 17,825 19-1065-01-00 RETIREMENT (TMRS) 16,456 41,102 33,580 36,348 19-1070-01-00 GROUP HEALTH INSURANCE 17,496 30,981 19,462 20,466 19-1075-01-00 WORKER'S COMPENSATION 469 800 456 600 19-2031-01-00 CAR ALLOWANCE 18,143 24,000 24,000 24,000 PERSONNEL $ 249,055 $ 346,920 $ 295,548 $ 317,675
19-2010-00-00 OPERATING SUPPLIES 5,162 10,000 8,000 8,000 19-2019-00-00 POSTAGE 6,121 7,500 7,100 10,000 19-2032-00-00 RENTALS 808 1,000 800 1,000 19-2070-00-00 JANITORIAL SUPPLIES & MAINT. 5,375 5,040 5,000 5,400 GENERAL $ 17,466 $ 23,540 $ 20,900 $ 24,400
19-3010-00-00 REPAIR & MAINT -- FACILITIES 32,710 240,000 6,000 30,000 19-3020-00-00 Mowing/Landscaping/Maintenance 16,234 25,000 13,000 35,000 19-4030-00-00 GENERAL INSURANCE 1,179 16,968 16,968 19,468 19-4040-00-00 PROFESSIONAL FEES 114,398 200,000 159,363 200,000 19-4040-00-03 PROF SERV-TAX 64 100 1,061 2,500 19-4050-00-00 ADVERTISING & PROMOTIONAL 105,460 105,000 97,079 110,000 19-4051-00-00 ACCOUNTING SERVICES 35,000 35,000 35,000 35,000 19-4052-00-00 CLERICAL SERVICES 2,000 2,000 2,000 2,000 19-4060-00-00 TRAVEL - EDUCATION & TRAINING 7,908 15,000 7,854 15,000 19-4071-00-00 DUES, MEMBERSHIPS, & SUBSCRIPT 3,535 8,000 3,535 8,000 19-5010-00-00 COMMUNICATIONS 1,938 2,500 1,990 2,500 19-5020-00-00 UTILITIES 1,917 4,200 3,500 4,200 CONTRACTUAL SERVICES $ 322,343 $ 653,768 $ 347,350 $ 463,668
19-5140-00-00 DEPRECIATION 18,897 0 0 0 19-6000-00-00 GRANTS 141,852 125,000 86,852 125,000 19-6001-00-00 PUBLIC IMPROVEMENTS 0 1,410,000 875,000 1,000,000 19-6020-00-00 REVITALIZATION PROJ 0 0 0 0 19-7020-00-00 BUILDINGS, FURNITURE & FIXTURE 0 167,500 0 1,000 19-7051-00-00 BLIGHT REDUCTION PILOT PROG 0 25,000 0 25,000 19-7070-00-00 LAND 715 151,192 114,471 100,000 19-9008-99-00 COMPENSATED ABSENCES EXPENSE 10,877 0 0 0 OTHER EXPENSES $ 172,340 $ 1,878,692 $ 1,076,323 $ 1,251,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 650,278 $ (1,842,920) $ (589,437) $ (901,743) 95 City of La Marque Adopted FY 2019-2020 Budget
Revitalization
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 19-3606-00-00 INTEREST-REVITALIZATION 21,902 12,000 30,998 30,000 19-4021-00-00 REVITALZTN-RENTAL 21,300 15,000 6,000 15,000 $ 43,202 $ 27,000 $ 36,998 $ 45,000
EXPENDITURES 19-3010-18-00 REPAIR & MAINT -- FACILITIES 0 50,000 0 0 19-3020-18-00 MOWING/LANDSCAPING/MAINT 0 25,000 0 10,000 19-4040-18-00 PROFESSIONAL FEES 0 25,000 0 10,000 19-4050-18-00 ADVERTISING & PROMOTIONAL 0 5,000 0 0 19-4060-18-00 TRAVEL EXPENSES 0 7,500 0 0 19-6000-18-00 GRANTS 0 25,000 0 90,000 19-6001-18-00 STRUCTURE DEVELOPMENT 0 262,500 0 0 19-6001-18-00-REVIST COUNTY ST PROJ REVITALIZATION 0 1,000,000 0 1,000,000 19-7051-18-00 BLIGHT REDUCTION PILOT PROG 25,000 25,000 0 0 19-7070-18-00 LAND 0 75,000 0 40,000 REVITALIZATION EXPENSES $ 25,000 $ 1,500,000 $ 0 $ 1,150,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 18,202 $ (1,473,000) $ 36,998 $ (1,105,000)
96 City of La Marque Adopted FY 2019-2020 Budget
Painted Meadows PID I Section I
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 17-3100-00-00 CURRENT TAX - PHASE I 109,020 150,000 73,000 180,000 17-3102-00-00 PENALTY & INTEREST - PHASE I 1,175 45,000 36,000 45,000 17-3103-00-00 ATTORNEY FEES - PHASE I 585 500 0 500 $ 110,781 $ 195,500 $ 109,000 $ 225,500
EXPENDITURES 17-4040-00-00 PROFESSIONAL/ADMIN FEES 110,781 150,000 106,796 223,000 $ 110,781 $ 150,000 $ 106,796 $ 223,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 0 $ 45,500 $ 2,204 $ 2,500
Painted Meadows PID I Section II
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 21-3100-00-00 CURRENT TAX - PHASE 2 249,690 280,000 260,000 300,000 21-3102-00-00 PENALTY & INTEREST - PHASE 2 545 2,000 2,000 2,000 21-3103-00-00 ATTORNEY FEES - PHASE 2 0 2,000 1,100 2,000 $ 250,235 $ 284,000 $ 263,100 $ 304,000 EXPENDITURES 21-4040-00-00 PROFESSIONAL/ADMIN FEES 250,235 280,000 247,164 303,000 $ 250,235 $ 280,000 $ 247,164 $ 303,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 0 $ 4,000 $ 15,936 $ 1,000
97 City of La Marque Adopted FY 2019-2020 Budget
Painted Meadows PID I Section III
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 22-3100-00-00 CURRENT TAX - PHASE 3 96,000 100,000 103,000 210,000 22-3102-00-00 PENALTY & INTEREST - PHASE 3 2,417 1,200 1,600 1,200 22-3103-00-00 ATTORNEY FEES - PHASE 3 1,860 500 1,420 500 $ 100,277 $ 101,700 $ 106,020 $ 211,700 EXPENDITURES 22-4040-00-00 PROFESSIONAL / ADMIN FEES 100,277 95,000 103,547 212,000 $ 100,277 $ 95,000 $ 103,547 $ 212,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 0 $ 6,700 $ 2,473 $ (300)
Painted Meadows PID I Section IV
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 23-3100-00-00 CURRENT TAX - PHASE 4 214,343 190,000 238,000 495,000 23-3102-00-00 PENALTY & INTEREST - PHASE 4 10,661 6,000 11,700 6,000 23-3103-00-00 ATTORNEY FEES - PHASE 4 8,977 3,000 10,200 3,000 23-3503-00-00 NSF CHECK FEES 25 0 0 0 $ 234,006 $ 199,000 $ 259,900 $ 504,000 EXPENDITURES 23-4040-00-00 PROFESSIONAL / ADMIN FEES 233,981 190,000 225,132 502,000 $ 233,981 $ 190,000 $ 225,132 $ 502,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 25 $ 9,000 $ 34,768 $ 2,000
98 City of La Marque Adopted FY 2019-2020 Budget
Painted Meadows PID I Section V
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 25-3100-00-00 CURRENT TAX - PHASE 5 0 0 462,147 500,000 $ 0 $ 0 $ 462,147 $ 500,000 EXPENDITURES 25-4040-00-00 PROFESSIONAL / ADMIN FEES 0 0 462,147 500,000 $ 0 $ 0 $ 462,147 $ 500,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 0 $ 0 $ 0 $ 0
99 City of La Marque Adopted FY 2019-2020 Budget
Fire Reserve Fund
Sources: County of Galveston contractual appropriation of funds.
Uses: Expenditure restricted to mutual aid fire protection assistance services per contract terms.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 48-3801-00-00 PROCEEDS 22,500 22,500 29,440 29,500 $ 22,500 $ 22,500 $ 29,440 $ 29,500
EXPENDITURES 48-2040-06-00 UNIFORMS & SAFETY WEAR 12,841 20,000 0 20,000 48-3020-06-00 REPAIR & MAINT-BLDG FURN & FIX 7,265 25,000 5,200 25,000 48-3030-06-00 REPAIR & MAINT--MOTOR VEHICLES 4,293 0 0 0 48-4060-06-00 TRAINING/TRAVEL 20,232 25,000 2,500 25,000 $ 44,631 $ 70,000 $ 7,700 $ 70,000
TOTAL EXCESS REVENUES OVER EXPENSES $ (22,131) $ (47,500) $ 21,740 $ (40,500)
100 City of La Marque Adopted FY 2019-2020 Budget
Donation Fund
Sources: Donations from various sources.
Uses: Expenditure is based on each donor’s restrictions.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 51-3817-00-00 DONATION-PRAXAIR-BAYOU FEST 10,000 0 0 0 51-3822-00-00 HSC-OYSTER CREEK DONATION 50,000 0 0 0 51-3823-00-00 DONATION-LIBRARY PROGRAMS 10 0 0 0 51-3826-00-00 WASTE MANAGEMENT-BAYOUFEST DON 100,000 0 0 0 51-3827-00-00 DONATION-YOUTH ACTIVITIES 50,000 25,000 25,000 25,000 51-3828-00-00 LEMONADE DAY DONATIONS 0 0 200 0 $ 210,010 $ 25,000 $ 25,200 $ 25,000
EXPENDITURES 51-6826-00-00 BAYOU FEST-WM 50,000 0 0 0 51-6827-00-00 YOUTH ACTIVITIES EXPENSE 0 0 3,105 0 51-6828-00-00 LEMONADE DAY EXPENSE 0 0 767 0 $ 50,000 $ 0 $ 3,872 $ 0
51-9009-00-00 TRANSF OUT-BAYOU FEST FUND 0 77,000 77,000 0 INTERFUND TRANSFERS $ 0 $ 77,000 $ 77,000 $ 0
TOTAL EXCESS REVENUES OVER EXPENSES $ 160,010 $ (52,000) $ (55,672) $ 25,000
101 City of La Marque Adopted FY 2019-2020 Budget
Risk Management Fund
Sources: City’s liability insurance provider, TML
Uses: Expenditure on unavoidable incidents under the deductible threshold.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 52-3605-00-00 INTEREST INCOME 379 0 741 0 52-3810-00-00 INSURANCE PROCEEDS 11,409 0 0 0 52-9030-00-00 TRANSF IN FROM F.30 3,723 0 0 0 $ 15,511 $ 0 $ 741 $ 0 EXPENDITURES 52-3030-05-00 R & M-VEHICLES 0 0 0 0 52-3030-12-00 R & M-VEHICLES 0 0 0 0 $ 0 $ 0 $ 0 $ 0
TOTAL EXCESS REVENUES OVER EXPENSES $ 15,511 $ 0 $ 741 $ 0
102 City of La Marque Adopted FY 2019-2020 Budget
Parks Fund
Sources: Contributions from utility customers
Uses: Restricted to authorized parks capital expenditure.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 81-3605-00-00 Interest Earnings 412 0 500 0 81-3813-00-00 PARK DONATIONS REVENUE 5,938 6,000 6,000 6,000 $ 6,350 $ 6,000 $ 6,500 $ 6,000 EXPENDITURES 81-2011-00-00 PARKS IMPROVEMENTS 269 15,000 500 30,000 $ 269 $ 15,000 $ 500 $ 30,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 6,082 $ (9,000) $ 6,000 $ (24,000)
103 City of La Marque Adopted FY 2019-2020 Budget
Court Technology Fund
Sources: Fee collected through Court Department
Uses: Restricted to technology expenditure used for judicial function.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 82-3403-00-00 COURT TECHNOLOGY REVENUE 18,286 16,000 16,000 16,000 82-3605-00-00 INTEREST INCOME 323 0 500 0 $ 18,608 $ 16,000 $ 16,500 $ 16,000
EXPENDITURES 82-2017-04-00 COURT TECHNOLOGY EXPENSE 12,801 15,000 13,707 14,600 82-7040-04-00 5 YEAR LIFE ASSET - EQUIPMENT 9,189 0 0 0 $ 21,989 $ 15,000 $ 13,707 $ 14,600
TOTAL EXCESS REVENUES OVER EXPENSES $ (3,381) $ 1,000 $ 2,793 $ 1,400
Court Security Fund
Sources: Fee collected through Court Department
Uses: Restricted to expenditure for security related to judicial function.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 83-3405-00-00 COURT SECURITY REVENUE 13,714 12,000 12,000 12,000 83-3605-00-00 INTEREST REVENUE 952 0 1,000 0 $ 14,667 $ 12,000 $ 13,000 $ 12,000 EXPENDITURES 83-9010-00-00 TRANSFER TO GENERAL FUND 28,550 28,550 28,550 2,500 83-2015-04-00 COURT SECURITY EXPENSE 0 0 0 9,500 83-2016-04-00 SALARY SUPPORT EXPENSE 0 5,050 0 5,050 83-7020-04-00 BUILDING, FIRN, FIXTURE 21,928 0 4,093 0 $ 50,478 $ 33,600 $ 32,643 $ 17,050
TOTAL EXCESS REVENUES OVER EXPENDITURES $ (35,811) $ (21,600) $ (19,643) $ (5,050)
104 City of La Marque Adopted FY 2019-2020 Budget
Child Safety Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 84-3401-00-00 CHILD SAFETY REVENUE 3,815 3,000 4,000 3,000 84-3605-00-00 INTEREST REVENUE 451 0 280 0 $ 4,267 $ 3,000 $ 4,280 $ 3,000
EXPENDITURES 84-2044-04-00 CHILD SAFETY PROGRAM EXPENSE 0 5,000 0 5,000 $ 0 $ 5,000 $ 0 $ 5,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 4,267 $ (2,000) $ 4,280 $ (2,000)
LEOSE Training Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 85-3605-00-00 INTEREST REVENUE 242 0 150 0 85-3644-00-00 LEOSE REVENUE - JUDICIAL 3,190 0 3,200 0 85-3645-00-00 LEOSE REVENUE - POLICE 2,893 0 3,000 0 85-3646-00-00 LEOSE REVENUE - FIRE 853 0 900 0 $ 7,178 $ 0 $ 7,250 $ 0
EXPENDITURES 85-4065-04-00 LEOSE EXPENSE - JUDICIAL 763 1,102 1,385 1,102 85-4065-05-00 LEOSE EXPENSE - POLICE 2,579 2,000 3,500 2,000 85-4065-06-00 LEOSE EXPENSE - FIRE 0 1,700 1,700 1,700 $ 3,343 $ 4,802 $ 6,585 $ 4,802
TOTAL EXCESS REVENUES OVER EXPENSES $ 3,835 $ (4,802) $ 665 $ (4,802)
105 City of La Marque Adopted FY 2019-2020 Budget
Keep La Marque Beautiful Fund
Sources: Contribution from utility customers
Uses: Restricted to authorized expenditure keeping the community a clean image.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 87-3502-00-00 BAG SALES / CCC REVENUE 5,889 0 0 0 87-3605-00-00 Interest Earnings 516 0 350 0 87-3808-00-00 REBATES 1,246 0 236 0 87-3810-00-00 FUNDRAISER-SIGNS 140 0 140 0 87-9001-00-00 TRANSFER IN - UTILITY FUND 0 6,000 6,000 6,000 87-9002-00-00 TRANSFER IN - GENERAL FUND 0 10,000 10,000 10,000 $ 7,791 $ 16,000 $ 16,726 $ 16,000
EXPENDITURES 87-4041-01-00 CLEAN CITY PROGRAM EXPENSE 22,955 21,800 20,000 30,000 $ 22,955 $ 21,800 $ 20,000 $ 30,000
TOTAL EXCESS REVENUES OVER EXPENSES $ (15,165) $ (5,800) $ (3,274) $ (14,000)
106 City of La Marque Adopted FY 2019-2020 Budget
PEG Fund
Sources: Cable franchise entities
Uses: Restricted to capital expenditure related to public education in government.
REVENUE ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 88-3203-00-00 CABLE FRANCHISE @ 1% 38,333 34,000 34,000 34,000 88-3605-00-00 INTEREST REVENUE 1,157 0 1,285 0 $ 39,489 $ 34,000 $ 35,285 $ 34,000
EXPENDITURES 88-8065-00-00 TRANSF OUT TO CIP 34,000 75,000 75,000 0 88-7040-13-00 5 YEAR LIFE (EQUIPMENT) 0 10,000 0 0 $ 34,000 $ 85,000 $ 75,000 $ 0
TOTAL EXCESS REVENUES OVER EXPENSES $ 5,489 $ (51,000) $ (39,715) $ 34,000
Cemetery Fund
Sources: General Fund
Uses: Reserved for expenditure related to cemetery activities.
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 89-3605-00-00 INTEREST INCOME 33 0 20 50 89-3807-00-00 DONATIONS 920 0 920 0 89-9001-00-00 TRANSFER IN-GENERAL FUND 24,400 16,600 24,400 16,600 $ 25,353 $ 16,600 $ 25,340 $ 16,650 EXPENDITURES 89-4048-00-00-WREATH WREATH ACROSS AMERICA - 60 0 60 0 89-4049-00-00 CEMETERY BOARD EXPENDITURES 9,754 16,600 16,000 16,600 $ 9,694 $ 16,600 $ 16,060 $ 16,600
TOTAL EXCESS REVENUE OVER EXPENSES $ 15,659 $ 0 $ 9,280 $ 50
107 City of La Marque Adopted FY 2019-2020 Budget
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108 City of La Marque Adopted FY 2019-2020 Budget
OTHER FUNDS
109 City of La Marque Adopted FY 2019-2020 Budget
Meter Replacement
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 03-3605-00-00 INTEREST ON INVESTMENTS 1,326 0 1,500 1,000 $ 1,326 $ 0 $ 1,500 $ 1,000
EXPENDITURES 03-7030-21-00 10 YEAR LIFE ASSEST 0 0 0 270,586 CAPITAL OUTLAY $ 0 $ 0 $ 0 $ 270,586
TOTAL EXCESS REVENUES OVER EXPENSES $ 1,326 $ 0 $ 1,500 $ (269,586)
Equipment Replacement Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 05-3605-00-00 INTEREST EARNINGS 8,001 4,900 7,650 7,700 05-3613-00-00 INTEREST ON GF LOAN 2016 9,114 6,173 9,115 3,136 $ 17,115 $ 11,073 $ 16,765 $ 10,836
EXPENDITURES 05-7001-00-00 TRANSFER OUT -- GENERAL FUND 0 100,000 100,000 0 INTERFUND TRANSFER $ 0 100,000 100,000 $ 0
TOTAL EXCESS REVENUES OVER EXPENSES $ 17,115 $ (88,927) $ (83,235) $ 10,836
110 City of La Marque Adopted FY 2019-2020 Budget
Debt Service Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 15-3100-00-00 CY DEBT SERVICE -TAX COLLECTED 391,475 396,043 573,519 927,768 15-3101-00-00 DELQ. DEBT SRVCE TAX COLLECTED 16,229 10,000 20,000 20,000 15-3102-00-00 PENALTY AND INTEREST 11,849 8,000 9,000 12,000 15-3605-00-00 INTEREST EARNINGS 10,871 5,000 12,000 12,000 15-3627-00-00 MISC REVENUE 11,000 0 0 0 $ 441,425 $ 419,043 $ 614,519 $ 971,768
EXPENDITURES 15-4300-00-00 BOND CO'S - PRNICIPAL 315,000 477,800 305,000 520,200 15-4340-00-00 BOND CO'S - AGENT FEES 1,000 1,000 1,000 1,000 15-4350-00-00 BOND CO'S - INTEREST 276,550 334,159 307,043 407,568 GENERAL $ 592,550 $ 812,959 $ 613,043 $ 928,768
TOTAL EXCESS REVENUE OVER EXPENSES $ (151,126) $ (393,916) $ 1,476 $ 43,000
Equipment Maintenance Ins Fund
EXPENDITURES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 30-8052-00-00 TRANSF OUT TO F.52 3,723 0 0 0 $ 3,723 $ 0 $ 0 $ 0
111 City of La Marque Adopted FY 2019-2020 Budget
GLO Ike Recovery 2.2
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 39-3015-00-00 GRANT PROCEEDS 480,265 0 330,031 0 $ 480,265 $ 0 $ 330,031 $ 0
EXPENDITURES 39-7100-22-00-GLOSWR CAPITAL PROJ 295,300 0 300,000 0 39-7100-22-00-TDAWTR CAPITAL PROJ 184,965 0 30,031 0 $ 480,265 $ 0 $ 330,031 $ 0
TOTAL EXCESS REVENUES OVER EXPENSES $ 0 $ 0 $ 0 $ 0
112 City of La Marque Adopted FY 2019-2020 Budget
Legal Debt Margin
Article XI, Section 5 of the Texas Constitution applicable to cities of more than 5,000 population limits ad valorem tax rates to $2.50 per $100 assessed valuation for cities operating under a Home Rule Charter.
The legal debt margin amount is important in that it represents the net amount of external financing resources that is available to the City through the issuance of debt whose repayment is guaranteed through a pledge of a full faith and credit of the City’s ad valorem taxes.
The legal debt margin is calculated at any point in time by deducting the amount of the current outstanding tax-supported debts from the statutory debt limit. The purpose for determining this calculation is to determine the maximum amount of new debt that could be legally issued should the need arise. As provided by law, the issuance of revenue bonds does not count against the legal debt margin.
Allowable levy per $100 valuation: $2.50 Portion of tax rate for debt service: .094190 Total tax rate: .550764 Debt percentage of assessed valuation: 17.1% Legal debt margin: $23,697,229
113 City of La Marque Adopted FY 2019-2020 Budget
Debt Requirement—All Funds 2,500,000
2,000,000
Intrfnd-PD Fire,PD, PW 2018 KO
1,500,000 Meters, Equip 2016A GCWA 2011D GCWA 2011B GCWA 2018 CO B 2016 CO B 1,000,000 2011 GO Ref 2018 CO-G 2016 CO G 2014 GO Ref 2017 Ref 500,000
0
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047 2048
Fiscal Governmental Utility Utility Lease AMI Gov't Leases Years 2017 Ref 2014 GO Ref 2016 CO G 2018 CO-G 2011 GO Ref 2016 CO B 2018 CO B 2011B GCWA 2011D GCWA 2016A GCWA Meters, Equip 2018 KO Fire,PD, PW Intrfnd-PD
2020 $ 423,600.00 $ 214,750.00 $ 245,505.00 $ 223,912.51 $ 265,963.76 $ 111,956.25 $ 36,835.54 $ 250,250.00 $ 30,570.20 $ 33,781.19 $ 276,429.50 $ 46,453.83 $ 99,620.23
2021 $ 428,200.00 $ 213,550.00 $ 244,413.00 $ 223,745.84 $ 264,780.76 $ 111,872.92 $ 36,991.87 $ 244,500.00 $ 30,568.64 $ 33,781.19 $ 276,409.50 $ 46,453.83 $ 96,484.48
2022 $ 442,650.00 $ 217,150.00 $ 245,613.00 $ 226,745.84 $ 266,080.76 $ 113,372.92 $ 37,089.58 $ 283,500.00 $ 30,554.88 $ 33,781.19 $ 276,264.00 $ 46,453.83
2023 $ 446,800.00 $ 210,350.00 $ 244,305.00 $ 226,079.17 $ 264,663.76 $ 113,039.59 $ 30,808.45 $ 33,781.19 $ 275,993.00 $ 46,453.83
2024 $ 460,800.00 $ 213,550.00 $ 245,289.00 $ 225,245.84 $ 265,729.76 $ 112,622.92 $ 30,764.23 $ 33,781.19 $ 275,596.50 $ 46,453.83
2025 $ 464,500.00 $ 219,050.00 $ 246,129.00 $ 224,245.84 $ 266,639.76 $ 112,122.92 $ 30,707.83 $ 33,781.19 $ 280,074.50 $ 46,453.83
2026 $ 468,050.00 $ 219,300.00 $ 244,461.00 $ 226,412.51 $ 264,832.76 $ 113,206.25 $ 30,639.24 $ 33,781.19 $ 279,301.50 $ 46,453.83
2027 $ 481,450.00 $ 218,450.00 $ 245,793.00 $ 224,912.51 $ 266,275.76 $ 112,456.25 $ 30,558.46 $ 33,781.19 $ 278,403.00 $ 46,453.83
2028 $ 494,550.00 $ 217,450.00 $ 245,337.00 $ 224,245.84 $ 265,781.76 $ 112,122.92 $ 277,379.00
2029 $ 497,350.00 $ 216,300.00 $ 244,650.00 $ 226,779.17 $ 265,037.51 $ 113,389.59 $ 276,229.50
2030 $ 245,913.00 $ 225,712.51 $ 266,405.76 $ 112,856.25 $ 279,954.50
2031 $ 244,503.00 $ 224,512.51 $ 264,878.26 $ 112,256.25 $ 278,428.50
2032 $ 245,205.00 $ 226,512.51 $ 265,638.76 $ 113,256.25 $ 276,777.00
2033 $ 245,583.00 $ 224,912.51 $ 266,048.26 $ 112,456.25
2034 $ 245,619.00 $ 226,512.51 $ 266,087.26 $ 113,256.25
2035 $ 245,307.00 $ 224,512.51 $ 265,749.26 $ 112,256.25
2036 $ 244,851.00 $ 225,712.51 $ 265,255.26 $ 112,856.25
2037 $ 246,615.00 $ 219,979.17 $ 267,166.26 $ 109,989.59
2038 $ 245,799.00 $ 221,629.17 $ 266,282.26 $ 110,814.59
2039 $ 244,839.00 $ 223,045.84 $ 265,242.26 $ 111,522.92
2040 $ 246,099.00 $ 220,895.84 $ 266,607.26 $ 110,447.92
2041 $ 244,779.00 $ 221,962.51 $ 265,177.26 $ 110,981.25
2042 $ 245,679.00 $ 222,795.84 $ 266,152.26 $ 111,397.92
2043 $ 246,225.00 $ 223,395.84 $ 266,743.76 $ 111,697.92
2044 $ 246,412.50 $ 227,095.84 $ 266,946.88 $ 113,547.92
2045 $ 246,375.00 $ 226,875.00 $ 266,906.25 $ 113,437.50
2046 $ 245,625.00 $ 226,412.51 $ 266,093.75 $ 113,206.25
2047 $ 229,041.67 $ 114,520.83
2048 $ 227,975.00 $ 113,987.50
$ 5,446,783.33 $ 3,004,900.00 $ 7,141,273.36 $ 6,691,693.04 $ 1,881,135.00 $ 7,736,379.48 $ 3,430,784.62 $ 258,933.32 $ 1,761,050.00 $ 327,721.88 $ 337,811.90 $ 4,001,563.35 $ 464,538.30 $ 494,965.40
114 City of La Marque Adopted FY 2019-2020 Budget
Debt Purposes
Debts Purposes Funds 2014 Refunding CO Streets and drainage improvements Debt Service
Streets and drainage improvements; relocation of water and 2017 Refunding CO Debt Service sewer lines
Construction of improvements to and the rehabilittion and Debt Service-public safety building; 2016 CO equipment of city's water, sewer, and wastewater system; Utility Fund-water, sewer, and Construction and equipment of a public safety building wastewater system
Construction and equipment of a public safety building; acquisition, construction, renovation, and equipment of a 2018 CO Debt Service municipal complex; renovation and equipment of municipal buildings;
GCWA 2011 B and D Water system capital Utility Fund
GCWA 2016 A Water system capital Utility Fund
2017 Contractual Obligation Acquisition and installation of AMI water meters Utility Fund
2017 capital lease Vehicles, software, and equipment General Fund
2014 capital leases Police vehicles; radios General Fund
115 City of La Marque Adopted FY 2019-2020 Budget
1998 $4.6MM TWDB, Sewer Rehab Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 40-8002-00-00 TRANSFER FR FUND 02 DEBT SERV 340,833 0 0 0 $ 340,833 $ 0 $ 0 $ 0 EXPENDITURES 40-0101-10-00 PRINCIPAL-2011 REFUNDING 4,332 0 0 0 40-2070-10-00 AMORTIZE BOND ISSUE COSTS 9,054 0 0 0 40-5140-80-00 DEPRECIATION EXPENSE 160,826 0 0 0 $ 174,211 $ 0 $ 0 $ 0
TOTAL EXCESS REVENUES OVER EXPENSES $ 166,622 $ 0 $ 0 $ 0
1998 GCWA Bond Issue Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 43-3627-00-00 MISCELLANEOUS REVENUE (26,871) 0 0 0 43-8001-00-00 TRANSFER IN 284,925 282,379 284,940 282,379 $ 258,054 $ 282,379 $ 284,940 $ 282,379 EXPENDITURES 43-4301-00-00 GCWA DEBT 2011B 6,470 37,129 36,875 37,129 43-4302-00-00 GCWA DEBT 2011D 54,695 245,250 248,050 245,250 43-5140-00-00 DEPRECIATION EXPENSE 239,429 0 0 0 $ 300,595 $ 282,379 $ 284,925 $ 282,379
TOTAL EXCESS REVENUES OVER EXPENSES $ (42,541) $ 0 $ 15 $ 0
116 City of La Marque Adopted FY 2019-2020 Budget
Capital Projects 2005
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 45-3605-00-00 INTEREST EARNINGS 1,839 0 2,839 3,000 $ 1,839 $ 0 $ 2,839 $ 3,000 EXPENDITURES 45-7126-12-00 MISCELLANEOUS 0 40,000 0 40,000 45-7131-12-00-SDWLKS SIDEWALKS PROGRAM 0 60,000 0 60,000 45-7132-12-00-DRAIN DRAINAGE PROGRAM 0 20,000 0 20,000 $ 0 $ 120,000 $ 0 $ 120,000
TOTAL EXCESS REVENUES OVER EXPENSES $ 1,839 $ (120,000) $ 2,839 $ (117,000)
Capital Projects 2007
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 46-3605-00-00 INTEREST EARNINGS 9,713 5,000 12,000 10,000 $ 9,713 $ 5,000 $ 12,000 $ 10,000 EXPENDITURES 46-7112-24-00 SANITARY SEWER 0 38,517 0 38,517 46-7120-24-00 WATERLINE REPLACEMENT 0 250,000 0 50,000 46-7123-24-00 SEWER PLANT CLEAN OUT 109,980 36,076 0 36,076 46-7125-24-00-WWTPXP WWTP EXPANSION 0 0 130,357 0 46-7130-24-00-MNHLRP MISC EMERGENCY PROJECTS 0 0 69,550 0 $ 109,980 $ 324,593 $ 199,907 $ 124,593
TOTAL EXCESS REVENUES OVER EXPENSES $ (100,268) $ (319,593) $ (187,907) $ (114,593)
117 City of La Marque Adopted FY 2019-2020 Budget
Capital Projects 2016 CO
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 47-3605-00-00 INTEREST ON INVESTMENTS 58,261 4,000 10,000 0 47-3627-00-00 MISCELLANEOUS REVENUE 27,668 0 0 0 $ 85,929 $ 4,000 $ 10,000 $ 0 EXPENDITURES 47-7001-06-00-FIREBD04 FIRE STATION-ARCHITECH 17,219 0 0 0 47-7001-06-00-FIREBD07 FIRE STATION 2,719,933 321,882 0 0 47-7001-06-00-FIREBD11 FIRE STATION-LEGAL ADS 0 0 0 0 47-7002-24-00-WWTPUG01 WWTP UPGRADES-DEV AUDIT 0 6,882 0 0 47-7002-24-00-WWTPUG02 WWTP UGRD-PERF ASSRN 0 0 0 0 47-7002-24-00-WWTPUG07 WWTP UPGRADES 0 27,669 0 0 47-7003-24-00-SSO SSO PROGRAM 0 466,874 0 0 $ 2,737,152 $ 823,307 $ 0 $ 0
TOTAL EXCESS REVENUES OVER EXPENSES $ (2,651,223) $ (819,307) $ 10,000 $ 0
118 City of La Marque Adopted FY 2019-2020 Budget
Sanitation Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 63-3043-00-00 DUMPSTER LOCKING DEVICE FEES 4,765 0 3,500 0 63-3205-00-00 SALES AND USE TAX 34,105 31,500 32,324 32,300 63-3521-00-00 SANITATION-RESIDENTIAL 1,289,033 1,320,000 1,349,560 1,390,047 63-3522-00-00 SANITATION-SENIOR CITIZEN-O/65 242,668 242,000 253,923 261,541 63-3523-00-00 SANITATION-COMMERCIAL 730,009 692,000 735,600 757,668 63-3527-00-00 SANITATION - RECYCLING 0 0 0 50,000 63-3529-00-00 FRANCHISE FEE 4,369 5,000 3,900 5,000 63-3552-00-00 BRUSH CLEANUP - 100 0 0 0 63-3605-00-00 INTEREST REVENUE 2,267 2,000 1,333 2,000 $ 2,307,116 $ 2,292,500 $ 2,380,139 $ 2,498,556 EXPENDITURES 63-4040-14-00 CONSULTANT 9,564 0 0 0 63-6024-14-00 SANITATION-RESIDENTIAL 1,536,660 1,444,853 1,485,498 1,530,063 63-6026-14-00 SANITATION-APARTMENTS 175 0 0 0 63-6028-14-00 SAN.-COMM.HAND P/U (CANS 117,275 111,159 124,320 128,050 63-6029-14-00 SANITATION - RECYCLING 0 0 0 50,000 63-6031-14-00 CONTAINER COLLECTION 724,921 711,114 668,026 688,067 63-6110-14-00 SPECIAL CLEAN UP PROJECTS 9 0 0 0 63-8004-14-00 BAD DEBT EXPENSE 37,311 0 0 0 CONTRACTUAL SERVICES $ 2,425,914 $ 2,267,126 $ 2,277,843 $ 2,396,179
TOTAL EXCESS REVENUES OVER EXPENSES $ (118,798) $ 25,374 $ 102,296 $ 102,376
119 City of La Marque Adopted FY 2019-2020 Budget
Capital Improvements
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 65-3605-00-00 INTEREST EARNED 2,249 0 52000 20,000 65-3801-00-00 BOND PROCEEDS 6,000,000 0 0 0 65-9001-00-00 TRANSFER IN-GF 720,000 180,000 180,000 185,000 65-9088-00-00 TRANSF IN FROM PEG 34,000 75,000 75,000 0 $ 6,756,249 $ 255,000 $ 307,000 $ 205,000 EXPENDITURES 65-4099-00-00 BOND ISSUANCE COST 224,278 0 0 0 65-6092-03-00 DEMOLITION 120,818 110,557 113,000 100,000 65-7001-12-00-BLGABC ABUNDANT LIFE BLDS ABC 3,025,691 - 1,505,571 350,000 15,000 65-7001-12-00-PARKS PARKS PROJECTS 18,430 76,570 25,000 0 65-7001-12-00-STREET STREETS/SIDEWALK/DRAINAGE 19,504 158,980 16,084 85,000 65-7040-13-00-PEGEQ PEG CIP 24,200 159,538 20,000 159,538 $ 3,432,921 $ (999,927) $ 524,084 $ 359,538
TOTAL EXCESS REVENUES OVER EXPENSES $ 3,323,328 $ 1,254,927 $ (217,084) $ (154,538)
120 City of La Marque Adopted FY 2019-2020 Budget
Disaster Fund
REVENUES ACTUAL BUDGET PROJECTED BUDGET Account Description FY 2018 FY 2019 FY 2019 FY 2020 70-3700-00-00 GRANT PROCEEDS 147,511 0 840,593 0 $ 147,511 $ 0 $ 840,593 $ 0 EXPENDITURES 70-4061-01-02 EMERGENCY SHELTERING 2,900 0 0 0 70-3020-12-02-BLGABC R & M BLDGS-ABUNDANT LIFE 89,280 20 0 0 70-6110-14-02 DEBRIS 418,460 0 0 0 70-3040-22-02 R & M - MACHINERY & EQUIP 15,530 0 500,000 0 70-3020-24-02 R & M BUILDINGS 2,334 0 0 0 70-3040-24-02 R & M - MACHINERY & EQUIP 11,025 0 0 0 $ 539,528 $ 20 $ 500,000 $ 0
TOTAL EXCESS REVENUES OVER EXPENSES $ (392,017) $ (20) $ 340,593 $ 0
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122 City of La Marque Adopted FY 2019-2020 Budget
SUPPLEMENTAL
123 City of La Marque Adopted FY 2019-2020 Budget
Capital Summary FY 2019-20
VEHICLES AND EQUIPMENT SUMMARY
General Fund Public Services - Dept 12 (1) Hydraulic Vehicle Shop Lifts $ 60,000.00 Fund Balance Public Services - Dept 12 (1) Landscaping & Dump Trailer $ 21,400.00 Fund Balance Public Services - Dept 12 Playground Equipment $ 60,000.00 Lease Purchase Public Services - Dept 12 (1) Articulating Bucket/Boom Truck $ 130,000.00 Lease Purchase Public Services - Dept 12 (1) Front End Loader $ 100,000.00 Lease Purchase Fire Fire truck $ 625,000.00 Lease Purchase Fire Fire truck $ 600,000.00 Fund Balance
$ 1,596,400.00 Utility Fund Public Services - Dept 22 Skid steer with hydraulic hammer $ 55,000.00 Fund Balance Public Services - Dept 22 Skid Steer Loader with attachements $ 55,000.00 Fund Balance Public Services - Dept 22 Trench/Shoring Box $ 10,000.00 Fund Balance Public Services - Dept 22 Vac Truck $ 300,000.00 Lease Purchase Utility Billing AMI Meters & Additional Equipment $ 270,586.17 Transfer from Meter Replacement Fund $ 690,586.17
PROJECTS SUMMARY
Governmental Police Repainting of DOJ Surplus Vehicles $ 15,312.50 Fund Balance Public Services - Dept 12 Renovation of Existing Public Works Service Center $ 100,000.00 Fund Balance Code Enforcement Revitalization $ 100,000.00 Fund Balance GF IH 45 with TxDOT $ 1,400,000.00 Debt $ 1,615,312.50 Utility Fund Public Services - Dept 24 Main Street Lift Station-control panel box & privacy fence $ 9,000.00 Fund Balance Public Services - Dept 24 Add'l GCWA water $ 500,000.00 Fund Balance Public Services - Dept 24 Wastewater Plant Expansion "DESIGN" Phase $ 1,000,000.00 Debt Public Services - Dept 24 WWTP Headworks $ 1,000,000.00 Debt Public Services - Dept 24 WWTP Construction Phase $ 15,000,000.00 Debt Public Services - Dept 24 FM 1764 Water Well Site $ 40,500.00 Debt Public Services - Dept 24 Delaney Lift Station $ 10,000.00 Debt Public Services - Dept 24 6th Street Lift Station $ 225,000.00 Debt Public Services - Dept 24 Cedar & HWY 3 Lift Station $ 33,000.00 Debt Public Services - Dept 24 Hathaway Lift Station $ 20,000.00 Debt Public Services - Dept 24 McKinney Extension Lift Station $ 15,000.00 Debt Public Services - Dept 24 FM 2004 Lift Station $ 23,000.00 Debt Public Services - Dept 24 Magnolia Water Well Site $ 5,000.00 Debt Public Services - Dept 24 Volney Lift Station $ 18,000.00 Debt Public Services - Dept 24 Jackson & Lake Road Lift Station $ 8,500.00 Debt Public Services - Dept 24 Rehabilitation to Gulf Greyhound Elevated Storage $ 450,000.00 Debt
$ 18,357,000.00
COUNTY BOND PROJECTS
Capital Projects Public Services - Dept 12 Edgar Street Repairs - FM 1765 to end $ 220,500.00 County Bond Public Services - Dept 12 Demolay Street Repairs - 1st to 2nd $ 72,000.00 County Bond Public Services - Dept 12 Goliad Street Repairs $ 60,000.00 County Bond Public Services - Dept 12 Lawndale Street Repairs - Garrett to Fleming $ 249,000.00 County Bond Public Services - Dept 12 Jefferson Street Repairs - Vauthier to Westward $ 252,750.00 County Bond Public Services - Dept 12 Kansas Street Repairs - Lake Road to Albert Street $ 190,500.00 County Bond Public Services - Dept 12 Oaklawn Street Repairs - Lake Road to Bayou Road $ 375,000.00 County Bond Public Services - Dept 12 Palm Street Repairs - Ross to FM 519 $ 337,500.00 County Bond Public Services - Dept 12 Plum Street Repairs - Oak Street to 1st Avenue $ 225,000.00 County Bond Public Services - Dept 12 Mitchel Street Rebuild - FM 2004 to end $ 588,000.00 County Bond Public Services - Dept 12 Ryan Street - Scott Street to end $ 48,750.00 County Bond Public Services - Dept 12 Taft Street - Hoover to end $ 21,000.00 County Bond Public Services - Dept 12 Walker Street Rebuild - Kirby Street to end $ 720,000.00 County Bond $ 3,360,000.00 124 City of La Marque Adopted FY 2019-2020 Budget
Financial Policies
Introduction
The Financial Policies are a result of the desire of the City Council and staff to establish a basic framework for the fiscal man- agement of the City. The policies encompass requirements of the City Charter and the Texas Local Government Code. The policies provide a format to evaluate the City’s operations and the authoritative procedures by which the City conducts its finan- cial affairs.
Fiscal Year
The City operates on a fiscal year beginning on October 1 and ending on September 30 of the succeeding year. The fiscal year will also be established as the accounting and budget year in compliance with the City’s charter.
Budget Administration
The City uses a program/project based budget approach to operating expenditures. Each year every activity, program, and project is evaluated as new; and costs are analyzed on a line by line basis.
The Annual Budget includes appropriations for all City operating funds. Capital projects funds are presented separately in a dedi- cated section. Appropriations for the annual operating budget lapse at the end of each fiscal year. Appropriations for capital projects carry over until projects completion.
Budget appropriation shall NOT exempt buyer departments from following procurement statutes and Council adopted Pur- chasing policy requirements. Under the City’s budgetary process, outstanding encumbrances at the end of the fiscal year are reported as reservations of fund balances; they do not constitute expenditures or liabilities.
Control and Accountability – Each Director, appointed by the City Manager, will be responsible for the administration of his/ her departmental budget. This includes accomplishing the Goals and Objectives adopted as part of the budget and monitoring each department budget for compliance with spending limitations. Directors may transfer funds within the operations and maintenance or capital line items other than personnel related line items category within a departmental budget with addi- tional approval of City Manager and Finance Director. Only City Manager and Finance Director can transfer Personnel line items within each fund. All agenda items impacting City budget including those requiring budget amendments must be ap- proved by City Manager and verified by Finance Director before submission to City Clerk for Council packets.
Under Article VIII Section 8.07, the city manager may at any time transfer any unencumbered appropriation balance or por- tion thereof between general classifications of expenditures within an office, department or agency. At the request of the city manager and within the last three months of the budget year, the council may by resolution transfer any unencumbered appropriation balance or portion thereof from one office, department or agency to another. In addition, the City Council adopt- ed Resolution R-2015-0025 Which clarifies “agency” to mean “fund” whereby the City Manager may transfer any unencum- bered appropriated funds across departments, programs, and divisions within the same fund any time during each fiscal year.
Basis of Accounting and Budgeting The City of La Marque’s annual budgets shall be prepared and adopted on a basis consistent with generally accepted accounting principles (GAAP) as promulgated by the Governmental Accounting Standards Board (GASB) for all governmental and proprietary funds.
125 City of La Marque Adopted FY 2019-2020 Budget
Accordingly, all governmental fund budgets are presented using the current resource measurement focus and modified accru- al basis of accounting. Under this method of accounting, revenue and other governmental fund resources are recognized in the accounting period in which they become susceptible to accrual – that is, when they become both “measurable and available” to finance current operating expenditures for the fiscal period.
Property tax revenue recognition, “available” means property tax revenue is recognized currently if levied before the fiscal year end and collected within 60 days after the fiscal year end (considered the availability period).
Sales taxes, franchise fees, hotel occupancy taxes, permit fees, fines and forfeitures, charges for services, and miscellaneous revenue are recorded as revenue when cash is received.
Revenues
For every annual budget, the City will levy two property tax rates: maintenance & operations and debt service. The debt service levy shall be sufficient for meeting all principal and interest payments associated with the City’s outstanding tax-supported debt for that budget year. The debt service levy and related expenditures shall be accounted for in the General Debt Service fund. The maintenance & operations levy shall be accounting for in the General Fund.
Revenues are budgeted conservatively using an objective approach to analyze historical data and inherent trends. Adjustments are made to account for known events and projected economic activity within the city and surrounding areas. Revenue from “one-time” or limited duration sources will not be used to pay for recurring expenditures within the City’s budget.
Restricted revenue shall only be used for the purposes legally permissible and in a fiscally responsible manner.
On an annual basis, the City will set fees and rates at levels to recover total direct and indirect operating costs, including capital outlay and debt service.
The City will follow an aggressive policy of collecting all revenues by reviewing its receivables annually and implementing collection procedures to obtain all revenues due to the City in a timely manner.
Expenditures/Expenses
The City will budget, account, and report detailed expenditures in the following categories: Personnel, Supplies, Maintenance, Services, Debt Service, Capital Outlay, Transfers, and Other Financing Uses.
The City will constantly strive to improve the level of service for its citizens without an increased level of cost. The City will also seek to reduce the cost of the current level of services provided through innovative programs and initiatives.
Personnel expenditures will reflect the minimum staffing necessary to maintain the established quality and scope of city services. The City will maintain a market-competitive compensation and benefit package to attract and retain quality employees.
The City will provide for adequate maintenance of capital assets and for their timely replacement. Each division shall project future capital requirements for a minimum of five years in order to accommodate the acquisition of capital outlay while maintaining a consistent level of expenditures for each budget year.
Cash Management/Investment Policies
Investments and cash management will be the responsibility of the Director of Finance.
City funds will be managed in accordance with the prudent person standard with an emphasis on safety of principal, liquidity, and yield, in that order.
Investments of the City will be made in accordance with the City’s adopted Investment Policy.
126 City of La Marque Adopted FY 2019-2020 Budget
The City will diversify use of investment instruments to avoid incurring unreasonable risks inherent in over-investing in specific instruments, individual financial institutions, or maturities. Cash is combined into one pooled operating account to facilitate effective management of the City’s resources and to maximize yield from the overall portfolio.
The Director of Finance shall present reports of the City’s investments and cash position quarterly to the Mayor and City Council.
Accounting, Auditing, and Financial Reporting Policies
The City’s accounting system will be maintained in accordance with generally accepted accounting principles. The City places continued emphasis on the maintenance of an accounting system that provides strong internal budgetary and accounting controls designed to provide reasonable, but not absolute, assurances regarding the safeguarding of assets.
Monthly, the Finance Director shall submit to the City Council, a report covering the financial condition of the City. The financial report will compare actual revenues and expenditures to budgeted amounts for all major funds.
The City of La Marque issues a Comprehensive Annual Financial Report (CAFR) within six months of the close of the previous fiscal year. The CAFR will be submitted to the Government Finance Officers Association for peer review as part of the Certificate of Achievement for Excellence in Financial Reporting program. All reports prepared by the auditors, and management’s response to those reports, will be presented to the Mayor and Council at a regularly scheduled Council meeting.
An independent audit of the City of La Marque is performed annually. The auditor’s opinion will be included in the City’s CAFR. The City will strive for an unqualified auditor’s opinion.
Fund Balance/Reserve Policies
The City’s Fund Balance Policy in compliance with Governmental Accounting Standards Board Statement 54. Included in the policy are the following provisions:
The City Council is the government’s highest level of decision-making authority and the formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a resolution approved by the Council at a City Council meeting. 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. The amount subject to the constraint may be determined in the subsequent period.
The City Council may assign fund balance to a specific purpose in relation to this fund balance policy. By resolution, the Council has also authorized the City Manager and the Director of Finance to assign fund balance. Assignments of fund balance by the City Manager and Director of Finance do not require formal action by the City Council; however, each assignment must be approved by both authorized officials before the item can be presented in the financial statements.
The City will strive to maintain an unassigned fund balance of not less than 25% of the budgeted operational expenditures in all City funds. Due to the volatile nature of a majority of its revenues, it is not deemed excessive for the City to maintain fund balance in the General Fund at levels greater than 33% of the budgeted operational expenditures. The purpose of this unassigned balance is to alleviate significant unanticipated budget shortfalls and to ensure the orderly provisions of services to citizens. Should unassigned fund balance fall below the goal or has a deficiency, the City will seek to reduce expenditure prior to increasing revenues to replenish fund balance within a reasonable time frame.
The City will try to avoid using fund balances for recurring operational expenditures. To the extent that the unassigned fund balance exceeds the minimum target, the City may draw upon the fund balance to provide cash financing for capital projects or other one-time purchases.
127 City of La Marque Adopted FY 2019-2020 Budget
BUDGET CONTINGENCY PLAN
This policy is designed to establish general guidelines for managing revenue shortfalls resulting from local and national eco- nomic downturns that adversely affect the City's revenue streams.
Immediate Action - Once a budgetary shortfall is projected, the City Manager will take the necessary actions to offset any revenue shortfall with a reduction in current expenses. The City Manager may:
1. Freeze all new hire and vacant positions except those deemed to be a necessity.
2. Review all planned capital expenditures.
3. Delay all “non-essential” spending or equipment replacement purchases.
The City Manager shall report in a timely manner to the City Council the projected shortfall and the actions taken to resolve it.
Further Action -. If the actions identified in subsection “A” are insufficient to offset the projected revenue deficit for the current fiscal year, the City Council may approve the following actions, in the order listed:
1. Apply unspent, unobligated surplus funds from prior fiscal years to fund one-time costs in the current fiscal year budget.
2. Authorize a reduction in the unobligated fund balance in the General Fund for contingency reserve from 90 to 75 days.
3. Direct other reductions in services, including workforce reductions.
Replenish Fund Balance - As soon as practicable, without placing undue strain on city services, the City Council shall increase the unobligated fund balance in the General Fund, up to the 90-days for contingency.
When multiple categories of fund balance are available for expenditure (for example, a construction project is being funded partly by a grant, funds set aside by the City Council, and unassigned fund balance), the City will start with the most restricted category— spending those funds first—before moving down to the next category with available funds.
Debt Management Policies The City will maintain debt management practices that will provide for the protection of bond ratings; the maintenance of adequate debt service reserves; compliance with debt covenant provisions; and appropriate disclosure to investors, underwriters and rating agencies.
The term of any City debt issue, including lease purchases, shall not exceed the useful life of the assets being acquired by the debt issue.
All debt issuance shall comply with Federal, State and City charter requirements and adhere to Federal arbitrage regulations.
128 City of La Marque Adopted FY 2019-2020 Budget
Capital Projects
Capital Projects shall be submitted to the City Council for approval and shall include the following items:
A summary of the proposed programs;
A list of all capital improvements which are proposed The cost estimates, method of financing, and time schedules for each such improvement; and The estimated annual cost of operating and maintaining the facilities to be constructed or acquired.
The City will develop a multi-year capital projects plan and update it annually. The City will estimate the costs and potential funding sources for each capital project included in the plan.
The City shall utilize the most beneficial method of financing capital projects from the following sources: cash, bonds, short-term notes, joint financing with other governmental entities, special assessments, and federal and state grant programs or any financing mechanisms.
The City will carry out the capital improvements plan and fund the capital project budgets in accordance with the capital projects plan.
The City will include the cost of operations of the capital project in the operating budget during the year of completion. Future operating costs associated with the new capital projects will be projected and included in the operating forecasts.
Long-Term Financial Plan
The City Council establishes long-term financial plan that projects futures revenues, expenditures, fund balances, and cash flow needs. The projections shall be updated as changes occur during this year.
The plan is reviewed on an annual basis and adjusted, if necessary, to meet the needs of the City.
The annual budget shall be prepared in conjunction with the long-term financial plan’s goals and objectives.
129 City of La Marque Adopted FY 2019-2020 Budget
GLOSSARY OF TERMS
ACCOUNT - A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance control or fund balance.
ACCRUAL ACCOUNTING - The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at the time) and expenditures are recorded when goods and services are received (whether or not cash disbursements are made at that time).
AD VALOREM TAXES - Real estate and personal property taxes. Ad Valorem is defined by Webster's New World Dictionary as "in proportion to the value". The taxes are assessed on a portion of the value of the property based on actual taxable value received from the property appraiser and millage rate set by City Council.
APPROPRIATION - Authorization granted by a legislative body (City Council) to incur obligations for specific purposes. An appropriation is limited in amount to the time it may be expended.
ASSESSMENT - The value for tax purposes determined by the property appraiser for a given piece of real or personal property.
ASSETS - Property owned by the city government, which has monetary value.
BALANCED BUDGET - A balanced budget occurs when the total sum of money a government collects in a year is equal to or more than the amount it spends on goods, services, and debt interest.
BOND - A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate.
BONDED DEBT - The portion of indebtedness covered by outstanding bonds which includes general obligation promissory notes that are backed by approved, irrevocable future tax levies for debt service.
BOND ISSUE - Bonds sold.
BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period, and the proposed means of financing them.
BUDGET CALENDAR - The schedule of key dates which the City Council follows in the preparation and adoption of the budget.
BUDGET ORDINANCE - The official enactment by the City Council establishing the legal authority for officials to obligate and expend resources.
BUDGETARY ACCOUNTS - Those accounts necessary to reflect budget operations and conditions, such as estimated revenues, appropriations, and encumbrances, as distinguished from proprietary accounts.
130 City of La Marque Adopted FY 2019-2020 Budget
BUDGETARY CONTROL - The control or management of the business affairs in accordance with an approved budget, with a view toward keeping expenditures within the authorized amount.
CAFR – An acronym meaning Comprehensive Annual Financial Report.
CDBG – An acronym meaning Community Development Block Grant.
CPR – An acronym meaning Cardiopulmonary Resuscitation.
CAPITAL IMPROVEMENTS PROGRAM - A plan for capital expenditures to be incurred each year over a fixed period of several future years setting forth each capital project, identifying the expected beginning and ending date for each project, the amount and the method of financing.
CAPITAL OUTLAY - An expenditure that results in the acquisition of fixed assets or additions to fixed assets, which are presumed to have benefits for more than one year. Includes expenditures for land or existing buildings, improvements of grounds, construction of buildings, additions to buildings, remodeling of buildings, and major fixed or movable equipment costing more than $5,000 per unit or set.
CAPITAL PROJECT FUND - The fund used to record resources and expenditures for the acquisition and improvement of sites, for acquisition, construction, equipping, and renovation of plant assets and for the purchase of fixed or movable equipment.
CERTIFICATE OF OBLIGATION – A debt instrument that is issued by the City and has the same legal status as a general obligation bond. However, certificates of obligation are not authorized by the voters.
CHART OF ACCOUNTS - The classification system used by a city to organize the accounting for various funds.
CITY MANAGER'S MESSAGE - A general discussion of the proposed budget, as presented in writing by the budget-making authority, to the legislative body.
CLASSIFICATION - A systematic arrangement of items into classes or related groups for analytical or control purposes.
CONTINGENCY - Funds that are not earmarked for a specific purpose and may be used for emergency expenses or to make up cost overruns during a budget year.
CURRENT ASSETS - Cash and other assets that are available to be used in operations within the next twelve months.
CURRENT LIABILITIES - Short-term liabilities whose liquidation is reasonably expected to require the use of assets or the creation of additional liabilities within the next twelve months.
DEBT - An obligation resulting from borrowing of money or from the purchase of goods or services.
DEBT LIMIT - The maximum amount of gross or net debt legally permitted.
DEBT SERVICE - The expense of retiring such debts as loans and bond issues.
131 City of La Marque Adopted FY 2019-2020 Budget
DEBT SERVICE FUND - A fund established to finance and account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Also called a SINKING FUND.
DEFICIT - The excess of the obligations of a fund over the fund's resources.
DEPRECIATION - The periodic expiration of a plant asset's useful life. There are several methods for computing depreciation. Straight line, which is the most common, divides the value of the asset at acquisition by its estimated useful life. This amount is then charged to expense until the asset is fully depreciated.
EMS – An acronym meaning Emergency Medical Services.
ENCUMBRANCES – Commitments related to unperformed contracts for goods or services used in budgeting. Encumbrances are not expenditures or liabilities, but represent the estimated amount of expenditures ultimately to result if unperformed contracts in process are completed.
ENTERPRISE FUND - A fund established to finance and account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the governing body is that costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Examples of Enterprise Funds are those of water and sewer service.
EXPENDITURES - (Used for General Fund Types) Total charges incurred, whether paid or unpaid, which are assumed to benefit the current fiscal year.
EXPENSES - (Used for Non General Fund Types) the cost of goods or services incurred in the operation which cannot be charged to asset accounts.
FEMA – An acronym for the Federal Emergency Management Agency.
FISCAL YEAR - A twelve-month period of time to which the annual budget applies and at the end of which a city determines its financial position and results of operations.
FULL FAITH AND CREDIT - A pledge of the General Taxing power of a government to repay debt obligations (typically used in reference to bonds).
FUND - An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources, together with all related liabilities, obligations, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives.
FUND BALANCE – The difference between governmental fund assets and liabilities.
GAAP – An acronym for Generally Accepted Accounting Principles. GAAP provides uniform minimum standards and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provide a standard by which to measure financial presentations. The primary authoritative body on the application of GAAP to state and local governments is the GASB.
132 City of La Marque Adopted FY 2019-2020 Budget
GASB – An acronym for the Government Accounting Standards Board.
GFOA – An acronym for the Government Finance Officers Association.
GENERAL FUND - The fund that is available for any legal authorized purpose and which is therefore used to account for all activities except those required to be accounted for in another fund. Note: The General Fund is used to finance the ordinary operations of a governmental unit.
GENERAL OBLIGATION BONDS - Bonds, for whose payments, the full faith and credit of the issuing body are pledged. More commonly, but not necessarily, general obligation bonds are considered to be those payable from taxes and other general revenues.
GOVERNMENTAL FUND – A fund established to account for the sources, uses and balances of a Government’s expendable “general government” financial resources (and the related current liabilities). Examples include the General, Special Revenue, Capital Projects and Debt Service Funds.
GRANT - A contribution by one governmental unit to another. The contribution is usually made to aid in the support of a specified function.
INCOME - This term is used in accounting for governmental enterprises and represents the excess of the revenues earned over the expenses incurred in carrying on particular phases of an enterprise’s activities. The excess of the total revenues over the total expenses of the utility for a particular accounting period is called "net income."
INTERFUND TRANSFERS - Transfer among funds. These are utilized to track items for management purposes. They represent a "double counting" and, therefore, are subtracted when computing a net operating budget.
INTERNAL SERVICE FUND - Funds used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a government, or to other governments, on a cost-reimbursement basis.
LEVY - The total of taxes or special assessments imposed by a governmental unit.
LOCAL TAX LEVY REVENUE - Revenue of a district, which is derived from taxes levied on, equalized property value within a district.
MIS – An acronym for Management Information Systems.
MODIFIED ACCRUAL – The method of accounting under which revenues are recognized when they are both measurable and available to finance expenditures of the current period. Expenditures are recognized when the liability is incurred.
NON-OPERATING INCOME - Income of governmental enterprises of a business character which is not derived from the operation of such enterprises. An example is interest on investments or on bank deposits.
OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisition, spending,
133 City of La Marque Adopted FY 2019-2020 Budget
and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even when not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government.
OPERATING EXPENSES - As used in the accounts of governmental enterprises of a business character, the term means such costs that are necessary to the maintenance of the enterprise, the rendering of services for which operated, the sale of merchandise, the production and disposition of commodities produced, and the collection of the revenues.
OTHER FINANCIAL SOURCES - Governmental fund general long-term debt proceeds, operating transfers-in and material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues.
OTHER FINANCIAL USES - Governmental fund operating transfer-out. Such amounts are classified separately from revenues.
PFIA – An acronym meaning Public Funds Investment Act.
PERSONAL PROPERTY - Livestock, commercial equipment and furnishings, attachments to mobile homes, railroad cars and similar possessions that are taxable under state law.
PERSONAL SERVICES - Costs related to compensating employees including salaries, wages and benefit costs.
PID – Acronym for Public Improvements District.
PRINCIPAL OF BONDS - The face value of the bonds.
PROPERTY APPRAISER - Elected county official responsible for setting property valuations for tax purposes and preparing the annual tax roll.
PROPRIETARY FUND – A fund established to account for a government’s continuing business-type organizations and activities. All assets, liabilities, equities, revenues, expenses and transfers pertaining to these business organizations and activities are accounted for through proprietary funds. Both enterprise and internal service funds are classified as proprietary funds.
PURCHASE ORDER - A written request to a vendor to provide material or services at a price set forth in the order and is used as an encumbrance document.
RFP – An acronym for Request for Proposal.
RFQ – An acronym for Request for Qualification.
REAL PROPERTY - Land and the buildings and other structures attached to it that are taxable under state law.
REVENUE - An increase in (source of) fund financial resources other than from interfund transfers or debt issue proceeds.
REVENUE SHARING - Federal and State money allocated to local governments.
134 City of La Marque Adopted FY 2019-2020 Budget
SETTRAC – An acronym meaning Southeast Texas Trauma Regional Advisory Council.
SOURCE OF WORKING CAPITAL - A transaction that results in net increase in working capital.
SPECIAL REVENUE FUND - A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.
STEP – An acronym for Speed/Traffic Enforcement Program.
TEEX – An acronym meaning Texas Engineering Extension Service.
TIRZ – An acronym meaning Tax Increment and Reinvestment Zone.
TxDOT – An acronym meaning Texas Department of Transportation.
TAX BASE - The total property valuations on which each taxing agency levies its tax rate.
TAX LEVY - The total amount to be raised by general property taxes for purposes specified in the Tax Levy Ordinance.
TAX RATE - The amount of tax levied for each $100 of assessed valuation.
TAX ROLL - The certification of assessed/taxable values prepared by the Property Appraiser and presented to the taxing authority.
UASI – An acronym meaning Urban Area Homeland Security.
WORKING CAPITAL - The amount by which total current assets exceed total current liabilities.
AAA GRANT - Proceeds from the Area Agency on Aging (AAA) grant which is used to provide meals to senior citizens.
135 City of La Marque Adopted FY 2019-2020 Budget
CHART OF REVENUE ACCOUNTS
ACCIDENT REPORT FEES- Proceeds from a fee charged to individuals for copies of police accident reports.
ALARM PERMITS - Proceeds from citizens for a permit that allows them to have a security alarm at the residence or business.
ALCOHOLIC BEVERAGE PERMIT- Proceeds from the license process for establishments selling alcoholic beverages within the City limits.
BINGO TAXES - Proceeds from the assessment of taxes on bingo operations held within the City limits.
BUILDING PERMITS - Proceeds from individuals for a permit which allows them to construct a structure.
BURIAL PERMIT-Proceeds from city owned cemetery.
CHARGES TO DEPARTMENTS - Proceeds from a charge to various City Departments to cover the cost of providing health care coverage for City employees.
COBRA CONTRIBUTIONS - Proceeds from individuals who elect to receive health insurance under the Comprehensive Omnibus Benefits Reconciliation Act.
COIN OPERATED MACHINE LICENSE-Proceeds from the licensing of coin operated machines.
COMMERCIAL SOLIDWASTE - Proceeds from a user fee for the provision of solidwaste pickup and disposal for commercial customers located in the City limits.
COMMUNITY ROOM RENTAL-Proceeds from the rental on City Community Room.
COMPREHENSIVE REHABILITATION FUND - Proceeds from a state mandated pass through fee that is charged with court fines and then remitted to the State.
CONTRACT FIRE PROTECTION - Proceeds from a contract with industries located outside the
CONTRIBUTIONS TO VICTIMS OF CRIME - Proceeds from a state mandated pass through fee that is charged with court fines and then remitted to the State.
CRIMINAL JUSTICE PLANNING FUND - Proceeds from a state mandated pass through fee that is charged with court fines and then remitted to the State.
CURRENT PROPERTY TAXES - Proceeds from the assessment of ad valorem taxes on taxable property located in the City Limits of the City. These proceeds are used for operations and maintenance in the General Fund and to service debt in the Debt Service Fund.
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DELINQUENT TAXES - Proceeds from property taxes assessed in prior years but were not collected until the current year.
DEMOLISHING PERMITS - Proceeds from individuals desiring a permit to demolish a structure.
DOCUMENT REPRODUCTION - Proceeds from individuals who have requested certain information that had to be reproduced by City Employees.
ELECTRICAL PERMITS - Proceeds from individuals who are having electrical installations or modifications performed within the City limits.
ELECTRICIANS LICENSES - Proceeds from the licensing process of individuals desiring to perform electrical work within the City limits.
EMPLOYEE CONTRIBUTIONS - Contributions made by City employees who desire to have their eligible dependents covered by the City's health plan.
EMS CONTRACT REVENUE - Proceeds from a contract with industries located outside the City limits for assistance in Emergency Medical Services.
EMS PATIENT REVENUE - Proceeds from a user fee for services rendered by the City's Emergency Medical Services operation.
FINGER PRINTING-Proceeds from fingerprinting individuals.
FRANCHISE FEES/CABLE TV (TCl) - Proceeds from a franchise fee on cable television companies operating within the City limits.
FRANCHISE FEES/ELECTRICAL (CENTERPOINT) - Proceeds from a franchise fee on electric service within the City limits.
FRANCHISE FEES/GAS (CENTERPOINT) - Proceeds from a franchise fee on gas service within the City limits.
FRANCHISE FEES/TELEPHONE - Proceeds from a franchise fee on telephone service within the City limits.
GRANT REIMBURSEMENTS - Proceeds from reimbursements from federal agencies as their portion of preapproved projects.
HOTEL/MOTEL OCCUPANCY TAX – Proceeds from the collection of taxes imposed on a person who pays for a room which used for sleeping in a hotel.
INMATE TELEPHONE RECEIPTS-Proceeds from inmates making telephone calls.
INTEREST INCOME - Proceeds received on the investment of idle City funds.
LAW ENFORCEMENT OFFICERS EDUCATION FUND - Proceeds from a state mandated pass through fee that is charged with court fines and then remitted to the State.
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LEASE OF CITY PROPERTY - Proceeds from the leasing of City facilities not covered elsewhere in the revenue structure.
MECHANICAL PERMIT- Proceeds from individuals who are having heating and or air conditioning installations or modifications performed within the City limits.
MISCELLANEOUS LICENSES, PERMITS & FEES - Proceeds from individuals for licenses, permits or fees that do not have separate revenue accounts.
MISCELLANEOUS REVENUE - Proceeds for miscellaneous items that are not accounted for in other revenue accounts.
MUNICIPAL COURT FINES- Proceeds from a state mandated pass through fee that is charged with court fines and then remitted to the State.
MOBILE HOME PARK LICENSES - Proceeds from the licensing process of mobile home parks.
MOWING & DEMOLITION - Proceeds from property owners who have had their property mowed by the City because of the property owner's failure to comply with City ordinances regarding high weeds.
MUNICIPAL COURT JUDGES TRAINING TAX - Proceeds from a state mandated pass through fee that is charged with court fines and then remitted to the State.
MUNICIPAL COURT FINES - Proceeds from a state imposed charge to individuals who violate certain municipal ordinances or state laws.
PARK RENTAL-Proceeds from park rental
PENALTIES - Proceeds from the assessment of late charges for water, sewer, and garbage customers and/or taxpayers who are late in paying their bills.
PIPELINE APPLICATION PERMITS - Proceeds from application permits for installation of pipelines in one of the City's pipeline corridors.
PIPELINE ASSESSMENTS - Proceeds from an annual assessment fee for companies that have pipelines in one of the City's pipeline corridors.
PLUMBING PERMITS - Proceeds from individuals who are having plumbing installations or modifications performed within the City limits.
PUBLIC INFORMATION REQUEST-Proceeds from public that request information on public open records.
PUBLIC SAFETY GRANTS - Proceeds from grants that relate to Public Safety (Police Department activity).
RESIDENTIAL SOLIDWASTE - Proceeds from customers for the pickup of residential solid waste.
REZONING FEES - Proceeds from an application fee from individuals desiring to rezone certain areas within the City limits.
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SALE OF EQUIPMENT - Proceeds from the sale of surplus or obsolete items at the annual City auction.
SALE OF GARBAGE BAGS - Proceeds from the sale of garbage bags to the City's residential solid waste customers.
SALE OF SEWER - Proceeds from the receipt and treatment of sanitary sewage in the City's Utility Fund.
SALE OF WATER - Proceeds from the sale of potable water in the City's Utility Fund
SALES TAX - Proceeds from the one percent local option sales tax on taxable goods sold or consumed in the City of La Marque. This tax is collected by the State of Texas on behalf of the City and is forwarded to the City each month.
SERVICE FEES - Proceeds from an assessment to individuals or companies who have submitted to the City a check that has been rejected by their bank.
TAX PENALTY AND INTEREST - Proceeds collected, in accordance with state law, from late taxpayers for penalty and interest on current year amounts outstanding.
TEMPORARY CONNECTS - Proceeds from a user fee for temporary connections to the City's water and sewer system.
TRANSFER FROM GENERAL FUND - Transfer of funds from the City's General Fund.
TRANSFER FROM HOTEL/MOTEL FUND - Transfer of funds from the City's Hotel/Motel Fund.
TRANSFER FROM GCWA FUND - A transfer from the Gulf Coast Water Authority to the General Fund. This amount represents cost recovery for services rendered the fund by other City operations.
TRANSFER FROM UTILITY FUND - A transfer from the Utility Fund to the General Fund. This amount represents cost recovery for services rendered the fund by other City operations as well as a payment in lieu of ad valorem taxes.
WARRANT FEES - Proceeds from fees that may be imposed for the issuance and service of arrest warrants issued out of municipal court.
WATER METERS - Proceeds from the installation of water meters.
WATER RECONNECT FEES - Proceeds from a charge to utility customers to have their water reconnected after service has been temporarily disconnected for non-payment of services rendered.
WATER TAPS - Proceeds from a user fee charged to utility customers who desire to be connected to our water system at a location that did not previously have service.
WRECKER PERMITS - Proceeds from individuals desiring a permit to operate a wrecker service in the City.
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CHART OF OPERATING EXPENSE (EXPENDITURE) ACCOUNTS
1010 REGULAR EARNINGS - Compensation to employees for work performed up to 40 hours per week. Also includes pay for vacation, sick and other paid time off.
1020 LONGEVITY - Compensation to employees with more than one year of service. The amount is six dollars per month for each year of service after the first year.
1030 EXTRA HELP – Compensation to temporary help.
1040 OVERTIME - Compensation to employees for work performed in excess of 40 hours per week.
1060 PAYROLL TAXES-City’s contribution to social security
1065 RETIREMENT - City's contribution to the Texas Municipal Retirement System.
1070 INSURANCE - MEDICAL - Cost to provide employee, retiree and dependents health coverage.
1075 WORKERS COMPENSATION - Workman's compensation coverage for employees.
2010 OFFICE SUPPLIES – Expendable materials used in routine office operations. Included in this account are: calculator tape, folders, purchasing requisition and receiving report books, pens, calendars and copy paper.
2020 FUEL SUPPLIES- Fuel and lubricants used by city vehicles.
2040 UNIFORMS, MAINTENACE AND SAFETY GEAR- Clothing cost for employee uniforms.
2060-SMALL TOOLS AND EQUIPMENT - Costs associated with purchase of small tools
2070 JANITORIAL SUPPLIES & MAINTENANCE- Expendable materials used in routine cleaning operations. Included in this account are glass and abrasive cleaners, detergents, disinfectants, paper towels, mops and brooms.
3020 REPAIR/MAINTENANCE-BUILDING FURNITURE & FIXTURES-Costs incurred for maintenance and repair of buildings. Included are replacement of existing carpet, paint and electrical repairs. Does not include light bulbs and batteries.
3030 VEHICLE MAINTENANCE - Automotive parts and maintenance by department that elect to perform selective vehicle maintenance.
3040 REPAIR/MAINTENANCE-EQUIPMENT-Cost incurred by the various divisions by the technology fund for the upkeep of computer equipment and phones.
4030 GENERAL INSURANCE
4040 PROFESSIONAL FEES-Cost incurred for professions services.
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4050 ADVERTISING-Cost incurred in the advertising of information required by the various city departments.
4060 CONVENTIONS/SCHOOLS/TRAVEL-Cost incurred during conventions and schools including travel and meals.
4071 DUES, SUBSCRIPTIONS, MEMBERSHIPS-Cost associated with fees associated with periodical subscription and dues and memberships to various organizations.
5010 COMMUNICATIONS-Cost associated with providing telephone and cellular phone service.
5020 UTILITIES-Cost of electrical and natural gas services provided to city facilities
5145 REPLACEMENT COST EXPENSE
6091 WEED CONTROL/MOWING/CLEAN CITY-Cost associated with mowing of property which are unkempt and in violation of the City Ordinance.
6092 BUILDING DEMOLITION-Costs associated with the demolition of a condemned building and cleanup of property.
7020 BUILDINGS, FURNITURE, AND FIXTURES-Only assets meeting the City’s capital assets policy or for capital reason can be classified in this category.
7030 10 YEARS LIFE ASSETS (VEHICLES)-Only assets meeting the City’s capital assets policy or for capital reason can be classified in this category.
7040 5 YEARS LIFE ASSETS (EQUIPMENT)-Only assets meeting the City’s capital assets policy or for capital reason can be classified in this category.
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