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City of Beaumont Texas

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City of Beaumont Texas CITY OF BEAUMONT TEXAS ________________________________________________ Fiscal Year 2021 Annual Operating Budget October 1, 2020 - September 30, 2021 _______________________________________________ This budget will raise more revenue from property taxes than last year’s budget by an amount of $1,460,000 which is a 2.81% increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $549,767. The record vote adopting the FY 2021 Budget on September 22, 2020: For: Becky Ames, Mayor; Randy Feldshau, Mayor Pro-Tem/At Large; W. L. Pate, Jr., At Large; Taylor Neild, Ward I; Mike Getz, Ward II; Audwin M. Samuel, Ward III; Robin Mouton, Ward IV Against: None Absent: None 2020 Tax Rates 2019 Tax Rates Type of Tax Rate Per $100 Type of Tax Rate Per $100 Adopted $ 0.710000 Adopted $ 0.710000 No-New Revenue 0.690967 Effective 0.699158 No-New Revenue Maintenance Effective Maintenance & & Operations 0.620263 Operations 0.632917 Voter-Approval 0.734527 Rollback 0.754820 Debt 0.203163 Debt 0.217887 Total Amount of City Debt Obligations Secured by Property Taxes: $191,577,000 The above information is provided, pursuant to Local Government Code Section 102.007. Amarillo Dallas El Paso Austin Houston San Antonio Beaumont Mayor & City Council Mayor Becky Ames 26 Years of Service W. L. Pate, Jr. Randy Feldschau Taylor Neild At-Large At-Large Ward I 13 Years of Service 1 Year of Service 1 Year of Service President Sr. Pastor Vice President Pate Resources Group Cathedral Church H.B. Neild and Sons, Inc. Mike Getz Audwin M. Samuel Robin Mouton Ward II Ward III Ward IV 9 Years of Service 29 Years of Service 5 Years of Service Attorney at Law Attorney at Law Retired from AT&T Samuel and Associates City of Beaumont, Texas MISSION STATEMENT To provide quality services in a professional manner TABLE OF CONTENTS Letter of Transmittal FINANCIAL POLICIES ............................................................................................... 1 BUDGET SUMMARY Organizational Chart .......................................................................................... 7 Property Tax Levies and Collections ................................................................ 8 Dedication of Property Tax Rates ..................................................................... 9 Assessed Value of Taxable Property .............................................................. 10 All Funds Summary ........................................................................................ 12 GENERAL FUND Statement of Revenues and Expenditures ...................................................... 15 Summary of Revenues .................................................................................... 16 Summary of Expenditures ............................................................................... 17 Function Summaries Police ........................................................................................................ 19 Fire ............................................................................................................ 23 Public Works ............................................................................................. 27 Public Health ............................................................................................. 31 Facilities Maintenance ............................................................................... 35 Parks and Recreation ................................................................................ 39 Finance ..................................................................................................... 43 Technology ................................................................................................ 47 Planning & Community Development ........................................................ 51 Event Services .......................................................................................... 55 Libraries ..................................................................................................... 59 Executive Office ........................................................................................ 63 Animal Care .............................................................................................. 67 City Attorney .............................................................................................. 71 Personnel .................................................................................................. 75 City Clerk ................................................................................................... 79 Transfers .................................................................................................... 83 General Fund Detail ....................................................................................... 85 DEBT SERVICE Function Summary ....................................................................................... 129 Statement of Revenues and Expenditures .................................................... 130 Debt Service Fund Detail .............................................................................. 131 WATER UTILITIES FUND Function Summaries ..................................................................................... 133 Statement of Revenues and Expenditures ................................................... 134 Water Utilities Fund Detail ............................................................................ 136 WATER REVENUE BOND RESERVE FUND Function Summaries ..................................................................................... 143 Statement of Revenues and Expenditures ................................................... 144 Water Revenue Bond Reserve Fund Detail .................................................. 145 SOLID WASTE FUND Function Summaries ..................................................................................... 147 Statement of Revenues and Expenditures .................................................... 148 Solid Waste Fund Detail ............................................................................... 150 SPECIAL REVENUE FUNDS Fund Summaries .......................................................................................... 155 Hotel Occupancy Tax Fund ........................................................................... 156 Municipal Airport Fund .................................................................................. 157 Henry Homberg Golf Course Fund ............................................................... 158 Municipal Transit Fund .................................................................................. 159 Other Special Revenue Funds ....................................................................... 160 Special Revenue Funds Detail ..................................................................... 161 INTERNAL SERVICE FUNDS Fund Summaries .......................................................................................... 211 Capital Reserve Fund Statement of Revenues and Expenditures ............................................... 212 Recommended Improvements ................................................................ 213 Recommended Equipment Purchases ..................................................... 214 Recommended Vehicle Purchases .......................................................... 215 Recommended Lease Purchases ............................................................ 216 Debt Service Requirements ..................................................................... 217 Fleet Management Fund Statement of Revenues and Expenditures ............................................... 219 Employee Benefits Fund Statement of Revenues and Expenditures ............................................... 220 General Liability Fund Statement of Revenues and Expenditures ............................................... 221 Internal Service Funds Detail ........................................................................ 222 CAPITAL PROGRAM Letter of Transmittal ...................................................................................... 233 Project Lists .................................................................................................. 235 Project Descriptions Public Works Projects ............................................................................. 239 General Improvement Projects ................................................................ 241 Water and Sewer Projects ....................................................................... 242 Outstanding Debt .......................................................................................... 246 PERSONNEL Personnel Schedules Compensation Plan ................................................................................. 247 Summary by Function - Three Year History ............................................ 248 Detail by Function Police ................................................................................................. 249 Fire ..................................................................................................... 250 Finance .............................................................................................. 251 Public Works ....................................................................................... 253 Public Health ...................................................................................... 254
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