HomeMy WebLinkAbout(2) Proposed Budget 08.18#1FY 2020-2021
Proposed Budget
August 18, 2020
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Highlights
A focus of this budget is on Capital Projects
Includes a five year capital plan to assist in long term financial planning
FY2021 capital budget includes a total of $64.7 million in projects
$14.3 million Streets Projects and $12.6 million Drainage Projects
$20.4 million Water Utilities Projects
$4 million for Downtown Infrastructure
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Highlights
Coronavirus public health emergency
Disruption of normal business operations since March 2020
Increased cost of protecting citizens of Port Arthur as well as City Employees
Funding available from the Coronavirus Relief Fund, the CARES Act and FEMA
Unknown to what extent costs can be recouped
Management continues to assess service levels to most effectively provide quality services to the citizens
All while maintaining financial responsibility
Establishment of a Collections Division
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Estimated Results YE 2020
Budgets were balanced in all major operating funds with the exception of transfers to capital improvements
Estimates reflect an decrease in balances of $950,000 primarily due to lower than expected revenues in Water and Solid Waste
There was a $5 million positive movement from the amended budget to the year end estimate
This movement was primarily due to higher than budgeted revenues in the General Fund and management’s efforts to contain costs
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Estimated Results YE 2020
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Comparison of Assessed Value
Tax Years 2019-2020
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New Legislation and New Terminology
FY 2020-2021
Effective Tax Rate = No New Revenue Tax Rate
Basically the tax rate needed to generate the same amount of taxes as last year
Rollback Rate = Voter Approval Tax Rate
The highest tax rate a taxing unit can adopt without holding an election
New legislation created a modification of formula used to calculate M&O rate
Change in maximum rate from 8% to 3.5% without requiring an automatic election
Special provisions allow City to use 8% calculation due to Coronavirus disaster
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Proposed Tax Rates
FY 2020-2021
Calculated:
No-New Revenue Tax Rate .781411
Voter Approval Tax Rate .814427
Proposed:
M&O Rate .507979
Debt Rate .284021
Total Proposed Tax Rate .792000
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FY 2020-2021
Budget Highlights
Tax Rate to remain the same - $0.792 per $100 Valuation
Salary Increase for all employees – 2.5%
Budgets are balanced in all major operating funds with the exception of transfers to capital improvements
Some adjustments to current rate structure for Water and Solid Waste
Overall – operating departments are budgeted at a “status quo” with limited additions.
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FY 2020-2021 Budget Highlights
Funding for Capital Improvements primarily from operations and new bond issues
From Operations
General Fund 11.1 million
Water Utilities Fund $2.2 million
New Bond Issues
General Revenue $10 million Street Reconstruction Program
Water Utility Fund $18 million Water Line Replacement Plan
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FY 2020-2021 Budget Highlights
Changes include:
Equipment purchases of $2.6 million
New technology purchases of $200,000
Net increase of 3 authorized positions (2 are grant funded)
Increase of 4.3% in projected costs for health insurance
Increase of 3% in projected costs for general property insurance
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New Positions
Finance Collection Manager
-Pursue collection of delinquent City accounts
Development Services Housing Inspector and Secretary (Grant Funded)
-Assist with Housing and Grant Management activities
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Fund Balance Policy
Target Fund Balance=60 days operating expenditures
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General Fund
Summary
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General Fund
Department Expenditures
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General Fund
Department Expenditures (cont’d)
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Water Utility Fund
Summary
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Solid Waste Fund
Summary
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Key Dates
August 14 Proposed budget was filed with the City Secretary and posted on the City’s website
August 18 City Council Proposed Budget Overview
Sept. 1 Public Hearing on Budget and City Council Budget Workshop
Sept. 8 Public Hearing on Tax Rate and City Council Budget Workshop
Sept. 15 Adoption of the Budget Ordinance
Denotes a special Council Meeting
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Next Workshop September 1
Discussion : Capital and Debt
Suggestions??
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