2019-2020 Budget Adopted April 15, 2019 Robert E. Clark, Mayor City Council Members Precinct Paula L. Whitman 1 John Iacoangeli 2 Kellie M. Vining 3 Michelle Germani 4 Brian Lamour 5 Andrew B. Felder 6 CITY OF MONROE 2019-2020 BUDGET Adopted April 15, 2019 MAYOR Robert E. Clark FIRST PRECINCT Paula L. Whitman SECOND PRECINCT John Iacoangeli THIRD PRECINCT Kellie M. Vining FOURTH PRECINCT Michelle Germani FIFTH PRECINCT Brian Lamour SIXTH PRECINCT Andrew B. Felder CITY MANAGER Vincent Pastue ASSISTANT CITY MANAGER/FINANCE DIRECTOR Edward J. Sell Jr. CITY OF MONROE 2019-20 ANNUAL BUDGET TABLE OF CONTENTS BUDGET ORDINANCE .......................................................................................... 1 - 7 INTRODUCTION SECTION .................................................................................. 8 - 17 ORGANIZATIONAL CHART ....................................................................................... 18 FINANCIAL POLICIES .........................................................................................19 - 21 BUDGET SUMMARIES GENERAL FUND Fund Balance Trend ......................................................................................... 22 Revenue .....................................................................................................23 - 25 Expenditures ..............................................................................................26 - 29 Graphs – Revenues and Expenditures ......................................................30 - 32 Expenditures Mayor and City Council ............................................................................. 33 - 35 City Manager ............................................................................................. 36 - 37 Communications, Culture, & Community Promotion .................................. 38 - 42 Clerk – Treasurer ..................................................................................... 43 - 48 Assessor .................................................................................................. 49 - 54 City Attorney ............................................................................................ 55 - 58 Finance ..................................................................................................... 59 - 62 Human Resources .................................................................................... 63 - 67 Engineering ............................................................................................... 68 - 74 Public Safety ............................................................................................ 75 - 84 Public Services ......................................................................................... 85 – 93 Port of Monroe Appropriation ............................................................................94 Building Services ...................................................................................... 95 - 99 Community Development ...................................................................... 100 – 106 Economic Development ........................................................................ 107 - 109 Parks and Recreation .......................................................................... 110 - 118 Non-Departmental ..........................................................................................119 SPECIAL REVENUE FUNDS Major Street Fund ................................................................................ 120 - 123 Local Street Fund ................................................................................. 124 - 127 Refuse Fund ........................................................................................ 128 - 130 Parking Fund ........................................................................................ 131 - 133 Economic Development Fund ................................................................ 134 - 135 Building Safety Fund ............................................................................ 136 - 140 Budget Stabilization Fund ..............................................................................141 Drug Forfeiture Fund ............................................................................ 142 - 143 Grant Fund .....................................................................................................144 Airport Fund ......................................................................................... 145 – 146 Expendable Trust Fund ........................................................................ 147 – 148 2019-20 ANNUAL BUDGET TABLE OF CONTENTS (Continued) DEBT SERVICE FUND General Debt Service Fund ................................................................. 149 – 151 Fire Station 1 Bond Debt Service Fund ............................................... 152 – 153 CAPITAL PROJECTS FUND ......................................................................... 150 - 151 ENTERPRISE FUNDS Wastewater Fund ................................................................................. 156 - 167 Water Fund ........................................................................................... 168 - 183 Raw Water Partnership ....................................................................... 184 – 185 INTERNAL SERVICE FUNDS Information Systems Fund .................................................................... 186 - 188 Stores and Equipment Fund ................................................................. 189 - 191 Employment Benefit Fund .................................................................... 192 - 193 Insurance Fund .............................................................................................. 194 TRUST FUND Post-Retirement Health Care Trust ...................................................... 195 - 197 PERMANENT FUND Cemetery Fund ..................................................................................... 198 - 199 COMPONENT UNITS Monroe Downtown Development Authority (DDA) ................................. 201 - 203 Brownfield Redevelopment Authority .................................................... 204 - 205 Port of Monroe ...................................................................................... 206 - 207 PERSONNEL SUMMARY ............................................................................... 208 - 212 CAPITAL IMPROVEMENT PROGRAM BUDGET .......................................... 213 - 214 BUDGET ORDINANCE ORDINANCE 19-004 Budget Appropriation Act July 1, 2019- June 30, 2020 An Ordinance to approve the budget for the City of Monroe for the fiscal year ending June 30, 2020, the City of Monroe Ordains. Section 1. An Ordinance approving the expenditures for the General Fund for the fiscal year beginning July 1, 2019 and ending June 30, 2020 are hereby appropriated on a departmental and activity total basis as follows: GENERAL GOVERNMENT City Council $129,926 City Manager 311,148 Communications, Culture, Promotions 136,314 Assessor 385,884 Attorney 320,150 Clerk-Treasurer 490,238 Finance 480,320 Human Resources 279,244 Engineering 217,348 City Hall Grounds 326,481 TOTAL GENERAL GOVERNMENT $3,077,053 PUBLIC SAFETY Public Safety Division Personnel 7,551,361 Police Operating Cost 812,175 Fire Operating Cost 318,974 Zoning/Code Enforcement 287,904 TOTAL PUBLIC SAFETY $8,970,414 PUBLIC WORKS $2,301,328 COMMUNITY AND ECONOMIC DEVELOPMENT $457,281 CULTURAL-RECREATION Library $65,000 Social Services 156,000 Public Access TV 164,500 Parks and Recreation 1,542,680 TOTAL CULTURAL-RECREATION $1,928,180 CONTINGENCIES $1,600,000 DEBT SERVICE $1,921,307 TRANSFERS OUT $482,545 TOTAL EXPENDITURES $20,738,108 1 Section 2. Revenues shall be raised from the following sources and are estimated as follows: GENERAL FUND General Revenue $18,971,755 Service Revenue 1,585,719 Operating Grants and Contributions 66,000 TOTAL REVENUES $20,623,474 Section 3. The City Council hereby approves budgets for the period beginning July 1, 2019 through June 30, 2020 for the following funds in the amounts set forth below: SUMMARY OF EXPENDITURES BY FUND Major Street Fund $2,809,272 Local Street Fund 2,392,989 Refuse Fund 1,818,499 Parking Fund 194,013 Economic Development Fund 0 Building Safety Fund 553,963 Budget Stabilization Fund 0 Drug Forfeiture Fund 34,750 Grant Fund 500,000 Airport Fund 255,135 Expendable Trust Fund 54,000 Debt Service 708,017 Fire Station 1 Debt Service 411,525 Capital Project Fund 895,637 Wastewater Department 9,439,509 Water Department 9,562,945 Raw Water Partnership Fund 416,788 Information Systems 686,874 Stores & Equipment Fund 1,201,984 Employment Benefit Fund 2,591,975 Post-Retirement Health Care Fund 4,876,389 Insurance Fund 405,284 Cemetery Fund 72,259 Downtown Development Authority 469,247 Brownfield Redevelopment Authority 900,221 Port of Monroe 1,010,000 TOTAL $42,261,275 Section 4. The City Council hereby approves capital budgets for the period beginning July 1, 2019 through June 30, 2020 for the following enterprise and internal service type funds in the amounts set forth below: 2 SUMMARY OF CAPITAL EXPENDITURES BY FUND Wastewater Department $775,800 Water Department 983,750 Raw Water Partnership Fund 142,700 Information Systems 143,800 Stores & Equipment Fund 837,500 Port of Monroe 250,000 TOTAL $3,133,550 Section 5. The City Council does hereby levy a tax of 14.6424 mills for the period of July 1, 2019 through June 30, 2020 on all real and personal taxable property in the City of Monroe,