City of Webster, Texas Annual Budget Fiscal Year 2016-2017 City of Webster, Texas Fiscal Year 2016-2017 Budget Cover Page September 20, 2016 This budget will raise more revenue from property taxes than last year's budget by an amount of $906,737, which is a 19.96 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 $181,165. The members of the governing body voted on the budget as follows: FOR: Donna Rogers, Mayor Larry Tosto, Mayor Pro Tem Jennifer Heidt Andrea Wilson Beverly Gaines Edward Lapeyre Martin Graves, Jr. AGAINST: PRESENT and not voting: ABSENT: Property Tax Rate Comparison 2016-2017 2015-2016 Property Tax Rate: $0.28450/100 $0.23447/100 Effective Tax Rate: $0.24046/100 $0.23447/100 Effective Maintenance & Operations Tax Rate: $0.15668/100 $0.15593/100 Rollback Tax Rate: $0.28456/100 $0.27340/100 Debt Rate: $0.09825/100 $0.08714/100 Total debt obligation for City of Webster, Texas secured by property taxes: $13,805,000 CITY OF WEBSTER, TEXAS ANNUAL BUDGET FISCAL YEAR OCTOBER 1, 2016 – SEPTEMBER 30, 2017 ADOPTED ON SEPTEMBER 20, 2016 THE MAYOR AND CITY COUNCIL Donna Rogers, Mayor Larry Tosto, Mayor Pro Tem Jennifer Heidt, Councilmember Andrea Wilson, Councilmember Beverly Gaines, Councilmember Edward Lapeyre, Councilmember Martin Graves, Jr., Councilmember Wayne J. Sabo City Manager This budget will raise more total property taxes than last year’s budget by $906,737 or 19.96%, and of that amount $181,165 is tax revenue to be raised from new property added to the tax roll this year. Page 4 CITY OF WEBSTER, TEXAS CITY OFFICIALS Prepared By: William Michael Rodgers, CPA Director of Finance and Administration Melinda Caperton, CGFO Accounting Manager Stephen Shen, CGFO Senior Accountant Crystal Roan City Secretary Carmen Williams Director of Human Resources Derhyl Hebert Director of Community Development Shannon Hicks Director of Public Works Danny Presley Chief of Police Patrick Shipp Fire Chief Joe Ferro Director of Emergency Management Dr. Betsy Giusto Director of Economic Development Visit our website at www.cityofwebster.com About the cover: Families enjoy “the fun side of Webster” during the grand opening of the Texas Avenue Park splash pad on July 4, 2015. Page 5 The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Webster, Texas for its annual budget for the fiscal year beginning October 1, 2015. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for 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. Page 6 City of Webster Mission It is our mission to promote the health, safety, and welfare of all citizens while maintaining cost efficient programs that enhance the quality of life for our community. Page 7 Table of Contents I. Introduction Annual Budget Cover Page………………………………………………………………………………………4 City Officials……………………………………………………………………………………………………… 5 Government Finance Officers Association Distinguished Budget Presentation Award……………………6 City of Webster Mission………………………………………………………………………………………… 7 Table of Contents………………………………………………………………………………………………… 8 Introduction to the Budget Document……………………………………………………………………………13 City Manager's Budget Message…………………………………………………………………………………15 History of Webster…………………………………………………………………………………………………25 City of Webster Map………………………………………………………………………………………………26 Financial Policies………………………………………………………………………………………………… 27 City Vision and Strategic Plan…………………………...………………………………………………………32 Budget Flow Chart and Calendar…………………………………………………………………………………40 Budget Development Process……………………………………………………………………………………41 Fund Structure…………………………………………………………………………………………………… 43 Organization Chart…………………………………………………………………………………………………44 Budgeted Personnel History………………………………………………………………………………………45 Consolidated Statement of Fund Balance………………………………………………………………………47 City-Wide Budget Summary…………………………..………………………………………………………… 49 City-Wide Budget Summary History…………………………..…………………………………………………51 Comparative Schedule of City-Wide Resources and Expenditures…………………………..………………52 II. General Fund Overview Overview / Organizational Structure………………………………………………………………………… 54 Statement of Fund Balance………………………………………………………………………………………55 Recap……………………………………………………………………………………………………………… 56 Chart - Revenue Trend………………………………………………………………………………………… 57 Chart - Distribution of Revenues…………………………………………………………………………………58 Major Revenue Sources………………………………………………………………………………………… 59 Combined General Fund and General Debt Service Fund Revenue Trend with Chart……………………66 Revenue Detail…………………………………………………………………………………………………… 67 Chart - Expenditures by Function……………………………………………………………………………… 69 Division Summary…………………………………………………………………………………………………70 Category Summary with Chart……………………………………………………………………………………71 Line Item Detail……………………………………………………………………………………………………72 Capital Expenditures and Supplemental Requests……………………………………………………………75 III. General Fund Detail General Government Function Summary………………………………………………………………………77 City Council……………………………………………………………………………………………… 79 City Secretary…………………………………………………………………………………………… 81 City Manager………………………………………………………………………………………………83 Finance……………………………………………………………………………………………………85 Municipal Court……………………………………………………………………………………………87 Human Resources……………………………………………………………………………………… 89 Economic Development…………………………………………………………………………………91 Page 8 Table of Contents III. General Fund Detail (continued) Community Development Function Summary………………………………………………………………… 93 Community Development Administration………………………………………………………………95 Building……………………………………………………………………………………………………97 Recreation…………………………………………………………………………………………………99 Public Works Function Summary…………………………………………………………………………………101 Public Works Administration……………………………………………………………………………103 Maintenance………………………………………………………………………………………………105 Parks Maintenance………………………………………………………………………………………107 Public Safety Function Summary…………………………………………………………………………………109 Police Administration…………………………………………………………………………………… 111 Crime Investigation………………………………………………………………………………………113 Patrol………………………………………………………………………………………………………115 Communications…………………………………………………………………………………………117 Fire Prevention……………………………………………………………………………………………119 Fire Operations……………………………………………………………………………………………121 Emergency Management……………………………………………………………………………… 123 IV. General Debt Service Fund Overview……………………………………………………………………………………………………………126 Statement of Fund Balance………………………………………………………………………………………127 Revenue Detail…………………………………………………………………………………………………… 128 Expenditures……………………………………………………………………………………………………… 129 Amortization Summary (All Obligations)…………………………………………………………………………130 Amortization Schedules………………………………………………………………………………………… 131 Page 9 Table of Contents V. Special Revenue Funds Hotel Occupancy Tax Fund Overview / Statement of Fund Balance……………………………………………………………… 135 Revenue Detail……………………………………………………………………………………………136 Expenditures………………………………………………………………………………………………137 Municipal Court Special Revenue Fund Overview / Statement of Fund Balance……………………………………………………………… 138 Revenue Detail……………………………………………………………………………………………139 Expenditures………………………………………………………………………………………………140 Public Safety Special Revenue Fund Overview / Statement of Fund Balance……………………………………………………………… 141 Revenue Detail……………………………………………………………………………………………142 Police CID Expenditures…………………………………………………………………………………143 Fire Operations Expenditures……………………………………………………………………………144 Tax Increment Reinvestment Zone Fund Overview / Statement of Fund Balance……………………………………………………………… 145 Revenue Detail……………………………………………………………………………………………146 Expenditures………………………………………………………………………………………………147 Grant Fund Overview / Statement of Fund Balance……………………………………………………………… 148 Revenue Detail……………………………………………………………………………………………149 Expenditures………………………………………………………………………………………………150 PEG Channel Fund Overview / Statement of Fund Balance……………………………………………………………… 151 Revenue Detail……………………………………………………………………………………………152 Expenditures………………………………………………………………………………………………153 Page 10 Table of Contents VI. Utility Fund Utility Fund Overview………………………………………………………………………………………………… 154 Utility Rate History……………………………………………………………………………………… 155 Statement of Fund Balance…………………………………………………………………………… 156 Recap………………………………………………………………………………………………………157 Chart - Revenue Trend………………………………………………………………………………… 158 Chart - Distribution of Revenues……………………………………………………………………… 159 Revenue Detail……………………………………………………………………………………………160 Division Summary…………………………………………………………………………………………161 Category Summary with Chart…………………………………………………………………………162 Line Item Detail……………………………………………………………………………………………163 Supplemental Requests…………………………………………………………………………………165 Utility Function Summary……………………………………………………………………………… 166 Water Mission Statement……………………………………………………………………………… 167 Water Division Expenses……………………………………………………………………………… 168 Wastewater Mission Statement…………………………………………………………………………171 Wastewater Division Expenses…………………………………………………………………………172 Drainage Mission Statement……………………………………………………………………………175 Drainage Division Expenses……………………………………………………………………………176 Utility Debt Service Reserve Fund Overview / Statement of Fund Balance……………………………………………………………… 177 Revenue Detail……………………………………………………………………………………………178