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City of Gainesville ADOPTED BUDGET

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City of Gainesville ADOPTED BUDGET City of Gainesville ADOPTED BUDGET FISCAL YEAR 2020 The Dog Depot at Heritage Park This privately funded Dog Park sits on 1.7 acres of existing park land. The Dog Park is just to the east of the Historic Santa Fe Depot. The Park was made possible by generous donations from individuals, business, organizations, sponsorships, and in-kind donations. The park grand opening was July 21, 2016. The Dog Depot is an off-leash dog park that is divided into two areas - one for small dogs and one for large dogs. The park offers water fountains for each area, has dual gated entry, benches, and waste collection stations. This park is free and open to the public during daylight hours. Some of the other features our four legged friends enjoy are the irrigated natural grass, a Pavilion, 9 vinyl benches, 3 dog waste stations and 2 drinking fountains. The volunteers and Parks Crew repurposed wrought iron fencing that was in storage and created a beautiful entry plaza. ii Adopted Budget Fiscal Year 2020 Barry Sullivan, City Manager Finance Department J.I. Johnson CPA, Finance Director Karen F. Dixon CPA, Controller Gainesville City Council Members Jim Goldsworthy, Mayor Keith Clegg, Mayor Pro Tem Carolyn Hendricks, Council Member Ken Keeler, Council Member Tommy Moore, Council Member Mary Jo Dollar, Council Member Steve Gordon, Council Member iii CITY OF GAINESVILLE, TEXAS ANNUAL OPERATING BUDGET FOR FISCAL YEAR 2019-2020 This budget will raise more revenue from property taxes than last year’s budget by an amount of $110,394 which is a 1.46% increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $168,753. City Council Record Vote The members of the governing body voted on the adoption of the budget as follows: FOR: Mayor Jim Goldsworthy, Mayor Pro Tem Tommy Moore, Steve Gordon, Keith Clegg, Carolyn Hendricks, Ken Keeler, Mary Jo Dollar AGAINST: None PRESENT and not voting: None ABSENT: None Tax Rate Proposed FY 2019-2020 Adopted FY 2018-2019 Property Tax Rate $0.696290 $0.722540 Effective Rate $0.686300 $0.664518 Effective M&O Tax Rate $0.563600 $0.539700 Rollback Tax Rate $0.825600 $0.808500 Debt Rate $0.217000 $0.225750 Sales Tax Adjustment Rate $0.129300 $0.075400 Rollback Tax Rate after Sales Tax Adjustment $0.696300 $0.733212 The total amount of municipal debt obligation secured by property taxes for the City of Gainesville is $40,770,000. This is the Principal amount of the debt as of 10-1-19. iv TABLE OF CONTENTS FY 2020 ________________________________________________________________________ INTRODUCTION Distinguished Budget Presentation Award and Texas Comptroller ...........1 Texas Comptroller Transparency Stars Program .........................................3 Vision, Mission, Goals and Budget Considerations Chart ..........................4 List of Principal Officials.............................................................................5 Municipal Wards Map .................................................................................6 The City Organization..................................................................................7 Organizational Chart ....................................................................................8 Use of Funds by Departments ......................................................................9 BUDGET MESSAGE Transmittal Letter.......................................................................................10 Current Conditions Affecting this Year’s Budget .....................................13 Major Goals for City of Gainesville ..........................................................14 The Budget Process....................................................................................21 2019–2020 Budget Calendar......................................................................23 Ad Valorem Tax Revenue and Distribution ..............................................26 The History of Gainesville .........................................................................27 General Information about Gainesville ......................................................31 Schedule of Personnel Summary ...............................................................33 CAPITAL PROJECTS Impact of Capital Projects ..........................................................................34 Definitions..................................................................................................34 Impact of Capital Projects on FY 2020 Operating Funds ..........................34 Significant Capital Projects........................................................................35 Gainesville FY 2020 Five-Year-Capital Improvement Program ...............37 FINANCIAL MANAGEMENT POLICIES Financial Planning Policies ........................................................................65 Revenue Policies ........................................................................................70 Debt Policies ..............................................................................................74 Capital Budget Policies ..............................................................................77 Accounting Policies ...................................................................................78 Investment Policies ....................................................................................79 Significant Accounting Policies .................................................................80 BUDGET SUMMARIES All Funds Summary ...................................................................................85 Budget Summary by Fund Type ................................................................86 Fund Balance Analysis ..............................................................................87 All Funds Budget Summary-Revenues ......................................................89 All Funds Budget Summary-Expenditures ................................................91 Summary of Sources and Uses ..................................................................93 v TABLE OF CONTENTS FY 2020 ________________________________________________________________________ GENERAL FUND General Fund Summary .............................................................................94 Revenues ....................................................................................................95 Revenue Assumptions ................................................................................98 Expenditures by Type and Department....................................................102 Administration .........................................................................................103 Information Technology .........................................................................110 Human Resources ....................................................................................114 Building Operations .................................................................................119 Public Assistance .....................................................................................122 Municipal Court .......................................................................................124 Civic Center .............................................................................................129 Community Services ................................................................................134 Planning & Zoning ..............................................................................138 Code Compliance ................................................................................140 Finance .....................................................................................................142 Police........................................................................................................147 Fire Department .......................................................................................154 Emergency Management ....................................................................155 Fire Operations....................................................................................159 Public Works Administration ..................................................................165 Streets .......................................................................................................170 Garage ......................................................................................................172 Parks .........................................................................................................177 Frank Buck Zoo .......................................................................................184 Cemetery ..................................................................................................190 Non-Departmental....................................................................................194 WATER & SEWER FUND Water & Sewer Fund Summary ...............................................................195 Revenues ..................................................................................................199 Revenue Assumptions ..............................................................................201 Expenses by Type and Department..........................................................203 Administration .........................................................................................204 Customer Service .....................................................................................206
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