City of Lake Jackson Fiscal Year 2018-2019 Proposed Budget Cover Page

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City of Lake Jackson Fiscal Year 2018-2019 Proposed Budget Cover Page City of Lake Jackson Fiscal Year 2018-2019 Proposed Budget Cover Page This budget will raise more total property taxes than last year's budget by an amount of $625,764, and of that amount $436,298 is tax revenue to be raised from new property added to the tax roll this year. FY 2018 - 2019 Proposed Budget - 1 FY 2018 - 2019 Proposed Budget – 2 FY 2018 - 2019 Proposed Budget - 3 CITY COUNCIL The City of Lake Jackson operates under the Council/Manager form of government. Your City Council consists of a mayor and five council members, who serve two year staggered terms, and are elected on an “at-large” basis. Your City Council meets every first and third Monday of the month at 6:30 p.m. in City Hall. You are invited to attend any of these meetings. Operating under a Home Rule Charter and the Council/Manager plan, the City Council is the legislative body of your city government. The City Council appoints the City Manager who is responsible for the general administration of the City on a daily basis. The City Council appoints the City Attorney and Municipal Judges. Council also appoints the members of all the various boards and commissions, who volunteer their time and energy to the City. First row left to right: Councilmember Matthew Broaddus, Mayor Bob Sipple, & City Manager William P. Yenne. Second row left to right: City Attorney Sherri Russell, Councilmembers Tim Scott, Gerald Roznovsky,Vinay Singhania, and Ralph “Buster” Buell, III, & City Secretary Alice Rodgers. FY 2018 - 2019 Proposed Budget – 4 FY 2018 - 2019 Proposed Budget - 5 TABLE OF CONTENTS ADOPTED TRANSMITTAL LETTER ................................................... 11 AMENDMENTS TO PROPOSED BUDGET .........................................15 ORDINANCES ADOPTING BUDGET ...................................................19 READER’S GUIDE Budget Calendar ..........................................................................................24 Annual Budget Kickoff Memo ...................................................................25 Guide to Program of Services .....................................................................27 Financial Structure ......................................................................................32 DIRECTIVES & POLICIES Financial Policy ..........................................................................................42 Charter Directives .......................................................................................48 VISION / STRATEGIC PLAN .....................................................................51 MANAGER’S MESSAGES Diamond Jubilee .........................................................................................63 Review of FY17-18 Budget ........................................................................66 FY17-18 Budget Major Issues .....................................................................................71 Highlights .........................................................................................77 General Fund ....................................................................................78 Utility Fund ......................................................................................82 Other Funds ......................................................................................84 Conclusion ........................................................................................90 ORGANIZATIONAL CHARTS ..................................................................93 BUDGET SUMMARIES All Funds Summary ....................................................................................99 Revenues by Category ..............................................................................100 Expenditures by Category .........................................................................101 Fund Balance History & Projections ........................................................102 General Fund Balance Analysis ................................................................103 Utility Fund Balance Analysis ..................................................................104 Other Fund Balance Analysis ....................................................................105 Personnel Summary by Department & Status ..........................................106 Operating Funds Summary .......................................................................107 General Fund Revenues by Category .......................................................108 General Fund Expenditures by Category ..................................................109 Utility Fund Revenues by Category .......................................................... 110 Utility Fund Expenditures by Category .................................................... 111 Summary of Capital Items ........................................................................ 112 FY 2018 - 2019 Proposed Budget – 6 TABLE OF CONTENTS MAJOR REVENUE SOURCES ............................................................... 115 GENERAL FUND General Fund Budget Summary ................................................................131 General Fund Projected Revenues ............................................................132 Estimated Ad Valorem Tax Collections & Distribution ............................134 General Government Services Non-Departmental ..........................................................................136 Administration ................................................................................139 Elections .........................................................................................145 Civic Center ....................................................................................149 Legal Services Legal ...............................................................................................156 Financial Service Finance ...........................................................................................162 Municipal Court .............................................................................167 Public Safety Police ..............................................................................................174 Humane ..........................................................................................180 Fire ..................................................................................................184 EMS ................................................................................................191 Engineering Services Engineering ....................................................................................197 Public Works Services Streets .............................................................................................206 Drainage ......................................................................................... 211 Code Enforcement/Inspections .......................................................217 Garage ............................................................................................224 Parks & Recreation Services Parks ...............................................................................................233 Recreation .......................................................................................239 Miscellaneous Services Keep Lake Jackson Beautiful .........................................................246 Library ............................................................................................251 Museum ..........................................................................................254 Youth Advisory ...............................................................................257 Senior Advisory ..............................................................................261 GENERAL DEBT SERVICE FUND Explanation of Debt Service Fund ............................................................266 Revenue & Expenditure Summary ...........................................................267 Estimated Tax Collection & Distribution ..................................................268 General Obligation Bond Schedule ..........................................................269 Schedule of Bonds Outstanding ................................................................270 Debt Planning and Administration ............................................................272 Debt Service Tax Rate Planning Guide .....................................................273 FY 2018 - 2019 Proposed Budget - 7 TABLE OF CONTENTS UTILITY FUND Utility Fund Budget Summary ..................................................................277 Utility Fund Projected Revenue ................................................................279 Utility Fund: Non Departmental ..........................................................................279 Utility Administration .....................................................................281 Water ...............................................................................................287 Water Proforma ..............................................................................292 Wastewater ....................................................................................295 Wastewater Proforma .....................................................................301 Sanitation ........................................................................................303 Sanitation Proforma ........................................................................309 UTILITY DEBT SERVICE
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