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Budget-Draft-Aug-10Th.Pdf CITY OF BEAUMONT, TEXAS ____________________________________________________ Fiscal Year 2021 PROPOSED ANNUAL OPERATING BUDGET October 1, 2020 - September 30, 2021 _______________________________________ City Council Becky Ames, Mayor W. L. Pate, Jr., At Large Randy Feldschau, At Large Taylor Neild, Ward I Mike Getz, Ward II Audwin M. Samuel, Ward III Robin Mouton, Ward IV Kyle Hayes, City Manager In accordance with Local Government Code Sec. 102.005(b): This budget will raise more revenue from property taxes than last year’s budget by $1,460,000 or 2.81% and included in that amount $549,767 is tax revenue to be raised from new property added to the tax roll this year. 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 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 ....................................................................................... 123 Statement of Revenues and Expenditures .................................................... 124 Debt Service Fund Detail .............................................................................. 125 WATER UTILITIES FUND Function Summaries ..................................................................................... 127 Statement of Revenues and Expenditures ................................................... 128 Water Utilities Fund Detail ............................................................................ 130 WATER REVENUE BOND RESERVE FUND Function Summaries ..................................................................................... 135 Statement of Revenues and Expenditures ................................................... 136 Water Revenue Bond Reserve Fund Detail .................................................. 137 SOLID WASTE FUND Function Summaries ..................................................................................... 139 Statement of Revenues and Expenditures .................................................... 140 Solid Waste Fund Detail ............................................................................... 142 SPECIAL REVENUE FUNDS Fund Summaries .......................................................................................... 145 Hotel Occupancy Tax Fund ........................................................................... 146 Municipal Airport Fund .................................................................................. 147 Henry Homberg Golf Course Fund ............................................................... 148 Municipal Transit Fund .................................................................................. 149 Other Special Revenue Funds ....................................................................... 150 Special Revenue Funds Detail ..................................................................... 151 INTERNAL SERVICE FUNDS Fund Summaries .......................................................................................... 185 Capital Reserve Fund Statement of Revenues and Expenditures ............................................... 186 Recommended Improvements ................................................................ 187 Recommended Equipment Purchases ..................................................... 188 Recommended Vehicle Purchases .......................................................... 189 Recommended Lease Purchases ............................................................ 190 Debt Service Requirements ..................................................................... 191 Fleet Management Fund Statement of Revenues and Expenditures ............................................... 193 Employee Benefits Fund Statement of Revenues and Expenditures ............................................... 194 General Liability Fund Statement of Revenues and Expenditures ............................................... 195 Internal Service Funds Detail ........................................................................ 196 CAPITAL PROGRAM Letter of Transmittal ...................................................................................... 205 Project Lists .................................................................................................. 207 Project Descriptions Public Works Projects ............................................................................. 211 General Improvement Projects ................................................................ 214 Water and Sewer Projects ....................................................................... 216 Outstanding Debt .......................................................................................... 220 PERSONNEL Personnel Schedules Compensation Plan ................................................................................. 221 Summary by Function - Three Year History ............................................ 222 Detail by Function Police ................................................................................................. 223 Fire ..................................................................................................... 224 Public Works ...................................................................................... 225 Public Health ...................................................................................... 226 Facilities Maintenance ....................................................................... 227 Parks and Recreation ........................................................................ 228 Finance .............................................................................................. 229 Planning & Community Development ................................................ 231 Technology ........................................................................................ 232 Event Facilities ................................................................................... 233 Libraries ............................................................................................. 234 Executive Office ................................................................................. 235
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