Annual Budget Fiscal Year 2019-2020 Fiscal Year 2020 Budget City of Kaufman, Texas Section 102.007 of the Texas Local Government Code requires that the following information be included as the cover page for a budget document: This budget will raise more revenue from property taxes than last year’s budget by an amount of $494,000.17, which is a 15.31% increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $62,517.48. The record vote for each member of the governing body voting on the adoption of the tax rate is as follows: Council Member Title Record Vote Name Jeff Jordan Mayor For Patty Patterson Mayor Pro-Tem For Jeff Council Councilmember For Charles Gillenwater Councilmember For Carole Aga Councilmember For Barry Ratcliffe Councilmember For Matthew Phillips Councilmember For The current budget is based on a rate of $0.8986509 per $100 of valuation for the current property taxes. Fiscal Year Fiscal Year 2018-2019 2019-2020 Proposed Tax Rate $0.8986509 $0.8486509 Effective Tax Rate $0.8612010 $0.8566590 Effective M&O Rate $0.6936060 $0.7164370 Debt Rate $0.3636148 $0.3007074 Rollback Rate $0.8986510 $0.9300660 The total amount of outstanding municipal debt obligations secured by property tax is $39,736,228.28. 2 Table of Contents Overview Introduction ...................................................................................................................... 7 Mayor and Council Acknowledgements .................................................................................... 8 Staff Acknowledgements ........................................................................................................ 9 Budget Message .............................................................................................................. 10 Document Guide .................................................................................................................. 11 Letter of Transmittal ............................................................................................................ 13 Mission, Strategies and Values .............................................................................................. 27 Performance Measures ......................................................................................................... 28 Strategic Hits and Misses ...................................................................................................... 34 Budget Process .................................................................................................................... 35 Planning and Budget Preparation .......................................................................................... 36 Budget Calendar .................................................................................................................. 42 Ordinances adopting the budgets .......................................................................................... 45 Ordinance adopting the tax rate ............................................................................................ 50 City Profile ...................................................................................................................... 54 City Overview ...................................................................................................................... 55 Statistics at a glance ............................................................................................................ 56 City Organizational Chart ..................................................................................................... 58 Description of Fund Structure ............................................................................................... 59 Fund Structure .................................................................................................................... 61 Financials Policies ............................................................................................................................ 63 Financial Policy .................................................................................................................... 64 Investment Policy ................................................................................................................ 73 Purchasing Policy ................................................................................................................. 88 Overview of Fund and Summaries .................................................................................. 90 All Funds Summary .............................................................................................................. 91 Funds Summary Charts ........................................................................................................ 94 Major Revenues ............................................................................................................. 95 Summaries of Major Revenue Sources Property Tax ................................................................................................................. 96 Sales and Use Tax ......................................................................................................... 97 Franchise Tax ................................................................................................................ 98 Water Sales................................................................................................................... 99 Sewer Sales ................................................................................................................ 100 Revenue and Expense Detail General Fund General Fund Summary ...................................................................................................... 103 Where it comes from and Where it goes .............................................................................. 104 3 General Fund Revenue Budget ............................................................................................ 105 Administration ................................................................................................................... 107 City Council ................................................................................................................. 113 Administration ............................................................................................................. 114 City Secretary ............................................................................................................. 115 Human Resources ....................................................................................................... 116 Information Systems.................................................................................................... 117 Finance Department ........................................................................................................... 118 Finance ...................................................................................................................... 122 Municipal Court ........................................................................................................... 123 Facilities Management.................................................................................................. 124 Police Department ............................................................................................................. 125 Patrol ......................................................................................................................... 128 Criminal Investigations ................................................................................................. 129 Animal Control ............................................................................................................ 130 Fire Department ................................................................................................................ 131 Fire Administration ...................................................................................................... 134 Fire Operations ........................................................................................................... 135 Fire Prevention ............................................................................................................ 136 Fire Emergency Management ....................................................................................... 137 Public Works Department ................................................................................................... 138 Street Maintenance ...................................................................................................... 142 Convenience Station .................................................................................................... 143 Parks & Recreation ...................................................................................................... 144 Development Services Department ...................................................................................... 145 Planning ..................................................................................................................... 149 Inspections ................................................................................................................. 150 Consumer Health ......................................................................................................... 151 Code Enforcement ......................................................................................................