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Home My WebLink AboutFY2025 Proposed BudgetCity of Port Arthur, Texas Fiscal Year 2024-2025 Proposed for Workshop September 3, 2024 CITY OF PORT ARTHUR, TEXAS 2024-2025 PROPOSED BUDGET July 31, 2024* THIS BUDGET WILL RAISE MORE REVENUE FROM PROPERTY TAXES THAN LAST YEAR’S BUDGET BY AN AMOUNT OF $1,794,627 WHICH IS A 7.34 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 $339,959. The rates are given per $100 of property value 2022 2023 2024 No-New-Revenue Tax Rate 0.617512 0.547795 0.585995 Voter Approval Tax Rate 0.691535 0.648641 0.626272 Adopted Adopted Proposed M&O Rate 0.434681 0.398468 0.363381 Debt Rate 0.256854 0.250173 0.262891 Total Tax Rate 0.691535 0.648641 0.626272 *updated August 7, 2024 Overview Tax Rate 7 Government Finance Officers Association Budget Award 9 History of the City of Port Arthur 11 Organizational Chart 12 City Officials All Funds Summary 13 General Fund General Fund Summary 17 Summary of Expenditures by Category and Department 18 Administration 21 Mayor and Council City Manager 25 Special Purpose - Non-Departmental City Secretary 29 City Secretary 31 Municipal Court 33 Elections 34 City Attorney 35 City Attorney 37 Finance 39 Administration 42 Accounting 43 Purchasing 44 Central Collections 45 Information Technology 47 Information Technology 49 Human Resources 53 Human Resources 54 Civil Service 55 Development Services 57 Geographic Information System (GIS)60 Planning 61 Neighborhood Revitalization 62 Inspections and Permit 63 Demolition 64 Environmental Health 65 Animal Control 66 Civic Center 67 Civic Center 69 Police 71 Police 73 Fire 75 Fire 77 Public Works 79 Administration 82 Engineering 83 Streets 84 Drainage 85 Traffic Maintenance 86 Facilities Maintanance 87 CITY OF PORT ARTHUR 2024-2025 BUDGET Table of Contents 3 CITY OF PORT ARTHUR 2024-2025 BUDGET Table of Contents Health 88 Health Unit 91 Employee and Retiree Health Clinic 92 Parks and Recreation 93 Parks Maintenance 96 Recreation 97 Equipment Services 99 Equipment Services 101 Library 103 Library 105 Debt Service Fund 107 Debt Service Fund Summary 108 Schedule of Current Debt Service Requirements 109 Water and Sewer Fund 111 Water & Sewer Fund Summary 113 Administration 115 Customer Service 116 Water Purification 117 Water Distribution 118 Wastewater Conveyance 119 Wastewater Treatment 120 Environment Regulatory Services 121 Solid Waste Fund 123 Solid Waste Fund Summary 125 Administration 127 Trash Collection 128 Residential Collection 129 Container Service 130 Landfill Operation 131 Pleasure Island Fund 133 Pleasure Island Fund Summary 135 Administration RV Park Marina Parks Transit Fund 137 Transit Fund Summary 139 Administration 141 Vehicle Operations 142 Vehicle Maintenance 143 Non-Vehicle Maintenance 144 Other Transit 145 Para-Transit 146 4 CITY OF PORT ARTHUR 2024-2025 BUDGET Table of Contents Special Revenue Funds 149 Hotel Occupancy Tax Fund 150 Library Special Fund 151 Police Special Fund 153 Commercial Traffic Enforcement Fund 155 Golf Course Fund 156 Muncipal Court Technology Fund 157 Regulatory Enforcement Fund 158 Tax Increment Reinvestment Zone 159 Health Special Fund 160 Community Development Block Grant Fund 161 Home Grant Special Fund 162 Community Development Block Grant Disaster Recovery Special Fund 163 Hazard Mitigation Special Fund 164 Housing Programs Fund 165 Texas Treasury Opioid Trust Fund 166 Internal Service Funds Insurance Hospital Insurance Fund 168 Worker's Compensation Fund 169 Other Employee Benefits Fund 170 General Liability Fund 171 Economic Development Fund Summary 177 EDC 173 Economic Development Corporation 2013 Sales Tax Refunding Bonds 178 Revolving Loan Fund 181 Capital Improvement Program 183 Fund Summary 184 Finance 189 Information Technology 190 Development Services 191 Equipment Services 192 Civic Center 193 Police 194 Fire 195 Public Works 196 Streets 197 Street Details 198 Drainage 200 Public Works - Traffic 201 Parks and Recreation 202 Downtown Revitalization 203 Transit 204 American Rescue Plan 205 Solid Waste 206 Water Utilities 207 Capital Equipment 209 5 CITY OF PORT ARTHUR 2024-2025 BUDGET Table of Contents Personnel Personnel Schedules 211 Policies 220 Budget Policy 221 Financial Policy 225 Glossary Glossary 228 6 CITY OF PORT ARTHUR, TEXAS Fiscal Year 2025 Annual Adopted Budget October 1, 2024 – September 30, 2025 Prepared by The City Manager and The Finance Department 1.This budget will raise more revenue from property taxes than last year’s budget by an amount of $2,256,310 which is a 9.4 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 $339,959. 2022 2023 2024 No-New-Revenue Tax Rate 0.617512 0.547795 0.585995 Voter Approval Tax Rate 0.691535 0.648641 0.626272 Adopted Adopted Proposed M&O Rate 0.434681 0.398468 0.376099 Debt Rate 0.256854 0.250173 0.250173 Total Tax Rate 0.691535 0.648641 0.626272 *updated August 7, 2024 7 8 9 Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Port Arthur, Texas, for its Annual Budget for the fiscal year beginning October 1, 2022. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide, and as a communication device. 10 HISTORY OF THE CITY OF PORT ARTHUR Location and Economy The City of Port Arthur (City), incorporated May 30, 1898, is located in Southeastern Texas, on the Gulf Coast. Bordered by Lake Sabine, an inland bay, the City has access to the Gulf of Mexico through Sabine Pass. Port Arthur is spread over 100+ square miles and has a population of 54,548. Southeast Texas is one of the principal oil refining and petro-chemical manufacturing areas in the world and the City's economy is tightly tied to these industries. The Spindletop gusher blew in on January 10, 1901 at Gladys City, near Beaumont and just north of Port Arthur. This event, coupled with our proximity to the Gulf of Mexico, drove the development of oil refining in Port Arthur. For more than 100 years, the country's major oil and chemical refining companies have maintained major facilities here. The local facilities, including TOTAL Petrochemicals, BASF, Motiva, Valero, Chevron-Phillips, Praxair and Golden Pass LNG, located in the City’s ETJ, currently represent nearly $7 billion in property value. These industries have provided a steady employment base, and in recent years, significant infusions of capital have dramatically increased economic activity in Port Arthur. The City’s national significance is evidenced by these investments in energy in the immediate area, which contribute to the following facts. It is the home of the No. 1 bulk liquid cargo waterway in the nation and is the nation’s 3rd largest waterway. Refining production amounts to a minimum of 13% of American’s daily fuel consumption. Fifty-five percent (55%) of the nation’s strategic petroleum reserves are located here. Current annual economic benefits of the waterway include more than $10 billion and more than 100,000 jobs (Source: Sabine Neches Navigation District). Government Structure The City has all the powers granted to a home rule city by Texas law including: the power to levy tax on real and personal property within its boundaries, the right to extend its boundaries by annexation, and the power to block annexation or incorporation in areas considered within its extra-territorial jurisdiction. The City has operated under the Council-Manager form of government since March 8, 1932. Policy making and legislative authority rests with the City Council, which consists of a mayor and six councilmembers, one from each district and two at-large councilmembers. The City Council is responsible, among other things, for passing ordinances, adopting the budget, appointing committees and hiring the City's manager, attorney, and secretary. The City Manager is responsible for carrying out the policies and ordinances of the City Council, for overseeing the day to day operations of the City, and for appointing the heads of the City's departments. The City provides a full range of municipal services including police and fire protection, solid waste removal and disposal, water and sanitary sewer, the construction of streets, drainage and other infrastructure, recreational activities, library and other cultural activities. Component units are legally separate entities for which the City is financially accountable. The budget of the Port Arthur Economic Development Corporation has been included with that of the City. This organization, although legally separate, is in substance, part of the City's operations. 11 12 ALL FUNDS SUMMARY 13 14 Revenues Expenditures Revenues Expenditures Revenues Expenditures Revenues Expenditures GOVERNMENTAL FUNDS General Fund 78,050,023$ 79,970,954$ 84,197,906$ 90,313,151$ 82,268,914$ 81,913,513$ 96,940,368$ 96,940,368$ Debt Service Fund 12,669,155 8,267,657 13,894,444 13,319,444 13,513,420 11,532,530 36,226,122 36,226,122 GOVERNMENTAL FUNDS 90,719,178 88,238,611 98,092,350 103,632,595 95,782,334 93,446,043 133,166,490 133,166,490 ENTERPRISE FUNDS Water and Sewer Fund 35,315,240 35,603,555 37,926,030 37,095,430 37,386,300 31,272,733 41,150,199 41,150,199 Water and Sewer TWDB 606,846 20,121,281 - - - - 25,336,692 25,336,692 Water and Sewer Capital Project 1,100,000 7,758,708 14,447,840 14,447,840 2,500,000 11,000,000 32,198,400 32,198,400 Solid Waste Fund 12,638,787 8,835,698 12,617,000 11,763,377 10,510,000 10,491,280 13,041,937 13,041,937 Pleasure Island Fund 1,688,056 973,029 2,283,340 2,283,340 1,053,000 2,046,230 5,619,708 5,619,708 ENTERPRISE FUNDS 51,348,928 73,292,271 67,274,210 65,589,987 51,449,300 54,810,243 117,346,936 117,346,936 INTERNAL SERVICE FUNDS Hospitalization Insurance Fund 10,972,826 12,396,936 12,996,300 12,996,300 9,650,500 10,604,748 11,524,500 11,524,500 Worker's Compensation Fund 1,075,007 652,765 275,000 725,000 1,051,000 720,000 1,007,000 1,007,000 Other Employee Benefits Fund 1,955,894 1,204,066 1,180,100 1,180,100 1,980,200 1,141,000 1,970,500 1,970,500 General Liability Insurance Fund 2,495,552 3,485,273 5,556,833 5,557,833 2,647,600 2,850,000 3,490,554 3,490,554 INTERNAL SERVICE FUNDS 16,499,279 17,739,041 20,008,233 20,459,233 15,329,300 15,315,748 17,992,554 17,992,554 SPECIAL FUNDS Transit Operating Fund 1,923,567 3,708,210 3,304,312 3,304,312 6,170,903 3,679,067 12,151,299 12,151,299 Hotel Occupancy Tax Fund 1,819,108 1,797,174 2,203,777 2,203,777 1,804,000 2,609,948 2,569,136 2,569,136 Library Special Fund 963 - - - - - 1,600 1,600 Library Trust Fund 30,000 30,000 Police Special Fund (Grants)96,494 103,934 250,000 250,000 71,895 130,156 1,332 1,332 Police Special Fund 8,048 13,663 131,000 131,000 5,000 131,000 131,000 131,000 Commercial Traffic Enforcement 444 - 3,500 26,500 5,000 27,100 26,500 26,500 Golf Course Fund 58,924 131,292 68,000 100,000 55,600 60,000 150,000 150,000 Municipal Court Technology Fund 1,727 - 16,000 19,000 5,500 25,000 30,000 30,000 Regulatory Enforcement 310,330 642,945 769,705 769,705 300,000 637,100 869,450 869,450 Tax Increment Reinvestment Zone 45,647 51,301 54,700 50,000 51,300 50,000 89,119 89,119 Health Grants 3,011,249 3,072,690 1,515,000 1,515,000 3,000,000 1,744,440 3,122,920 3,122,920 Community Development Block Grant 1,360,647 1,745,926 1,645,933 1,042,808 953,099 953,099 1,042,808 1,042,808 Home Grant 252,594 173,567 1,723,078 1,723,078 1,550,695 1,550,695 1,176,078 1,176,078 CDBG-Disaster Recovery 119,272 108,726 49,807,630 49,807,630 5,000,000 5,000,000 13,650,000 13,650,000 Texas Park & Wildlife 1,049,443 1,896,707 - - 276,000 15,892 - - Hazard Mitigation 142,561 494,196 36,092,566 36,092,566 6,000,000 6,000,000 22,400,000 22,400,000 Library Grant 963 - - - - - - - TCEQ SEP Fund 11 - - - - - 1,870 1,870 Housing Programs Fund 2,594 - - - - - 190,000 190,000 TX Treasury Opioid Trust Fund - - - - - - 137,000 137,000 American Rescue Plan Fund - 10,435,836 7,000,000 6,800,000 7,000,000 7,000,000 14,500,000 14,500,000 SPECIAL REVENUE FUNDS 10,204,585 24,376,168 104,585,201 103,835,376 32,248,992 29,613,497 72,270,112 72,270,112 ECONOMIC CORPORATION FUNDS EDC Fund 8,223,513 3,903,577 8,212,620 8,799,482 8,453,890 8,024,741 8,484,960 8,484,960 EDC Debt Service 539,040 0 568,662 553,662 550,848 549,848 - - EDC Revolving Loan 6,563 - - - - - 100,000 100,000 ECONOMIC CORPORATION FUNDS 8,769,117 3,903,577 8,781,282 9,353,144 9,004,738 8,574,589 8,584,960 8,584,960 CAPITAL FUNDS Capital Improvement Fund 27,883,235 22,184,794 51,161,314 50,888,734 22,378,000 23,628,000 68,630,076 68,630,076 Capital Reserve Fund 4,565,306 3,018,602 6,614,369 6,669,369 4,181,000 7,520,697 7,193,979 7,193,979 CAPITAL FUNDS 32,448,542 25,203,396 57,775,683 57,558,103 26,559,000 # 31,148,697 75,824,055 75,824,055 TOTAL FUNDS 209,989,628 232,753,063 356,516,959 360,428,438 230,373,664 # 232,908,817 425,185,107 425,185,107 Budgeted Estimated Proposed FY 23-24 FY 23-24FY 22-23 FY 24-25 ALL FUNDS SUMMARY Actual 15 16 GENERAL FUND The General Fund is the general operating fund of the City. It is used to account for the resources devoted to finance the services traditionally associated with local government, except those activities that are required to be accounted for in another fund. Administration City Secretary City Attorney Finance Information Technology Human Resources Development Services Civic Center Police Fire Public Works Health Parks and Recreation Library 17 Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 REVENUES AND OTHER SOURCES Taxes Property taxes 16,494,669 16,178,972 16,326,500 16,435,000 17,155,471 Industrial payments 33,272,431 28,827,547 30,000,000 31,000,000 35,000,000 Sales Tax 14,711,365 15,113,415 15,063,000 15,193,000 15,200,000 Gross receipts taxes 10,588,507 9,713,995 10,680,000 10,210,000 10,480,000 Total Taxes 75,066,972 69,833,929 72,069,500 72,838,000 77,835,471 Licenses and permits 1,028,258 737,282 991,280 680,300 991,280 Intergovernmental Revenue 44,735 48,087 160,000 120,000 6,000 Charges for Services 597,708 613,474 491,000 347,200 592,900 Fines and forfeits 225,045 3,003 587,100 833,100 587,100 Interest Earnings and Miscellaneous 1,156,755 3,966,171 534,000 1,975,000 1,735,500 TOTAL REVENUES 78,119,473 75,201,946 74,832,880 76,793,600 81,748,251 Transfers in from other funds Water and Sewer (410)4,908,647 2,366,305 2,504,637 4,908,647 2,504,637 Solid Waste (403)291,667 267,361 291,667 291,667 291,667 Economic Development Corp (120)175,000 122,744 133,903 175,000 133,903 Hotel Occupancy Tax Fund (140)100,000 91,667 120,000 100,000 120,000 Fund Balance & Restricted 0 0 0 0 12,141,910 Total Transfers In and Other Revenues 5,475,314 2,848,077 3,050,207 5,475,314 15,192,117 TOTAL REVENUES AND TRANSFERS 83,594,787 78,050,023 77,883,087 82,268,914 96,940,368 EXPENDITURES AND OTHER USES Administration 1,816,167 2,075,388 2,726,854 2,540,516 2,842,563 City Secretary 1,939,818 1,664,866 1,677,437 1,518,844 1,870,922 City Attorney 1,438,536 1,463,257 1,600,699 1,381,350 1,620,798 Finance 2,547,163 2,712,180 3,107,907 2,819,349 3,041,800 Information Technology 1,785,150 1,695,481 2,637,812 2,316,037 3,368,875 Human Resources 834,467 872,810 938,747 803,172 1,115,064 Development Services 5,345,626 5,316,156 5,918,590 5,503,346 5,919,513 Civic Center 1,096,946 1,285,818 1,486,677 1,225,500 1,524,956 Police 19,497,238 20,426,468 21,157,599 19,867,439 22,680,010 Fire 15,661,368 15,904,801 15,915,628 15,489,966 18,863,180 Public Works 8,715,986 8,433,225 9,642,443 9,042,765 10,510,894 Equipment Services 1,320,882 1,431,318 1,493,656 1,417,750 1,581,422 Health and Welfare 1,765,706 1,794,898 1,900,759 1,787,016 2,136,147 Parks and Recreation 3,011,671 3,465,929 3,812,365 3,516,251 4,206,770 Library 1,385,431 1,395,047 1,460,854 1,350,862 1,538,793 TOTAL EXPENDITURES 68,162,156 69,937,642 75,478,027 70,580,163 82,821,707 Transfers to Other Funds General Liability Fund (612)1,875,000 1,718,750 2,600,000 1,875,000 2,444,608 EDC (120) - EOC Rent 88,392 121,539 257,320 132,600 133,903 Transit Operating (401)187,000 0 1,124,350 1,124,350 2,737,873 Pleasure Island Fund (450)0 0 0 0 0 Solid Waste (403)0 0 0 0 0 Health Grant Fund (101)96,000 88,917 89,100 89,100 97,000 Golf Course Fund (103)50,000 45,833 50,000 50,000 50,000 Tax Increment Reinvestment Zone Fund 42,500 37,167 44,600 44,600 72,011 Capital Reserve Fund (625)-Equipment 2,593,000 2,339,577 3,122,700 3,122,700 2,552,266 Capital Improvement Fund (Streets)7,703,000 5,554,592 3,408,959 3,500,000 6,031,000 Capital Improvement Fund (Downtown Rev.)0 0 0 0 0 Capital Improvement Fund (Drainage)0 0 0 0 0 Total Transfers Out and Other Expenditures 12,634,892 9,906,375 10,697,029 9,938,350 14,118,661 TOTAL EXPENDITURES AND TRANSFERS 80,797,048 79,844,017 86,175,056 80,518,513 96,940,368 CITY OF PORT ARTHUR 2024-2025 General Fund Revenues 18 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 52,747,463$ 54,952,448$ 57,602,641$ 54,483,460$ 60,853,316$ Supplies and Materials 2,648,394 2,359,242 2,849,387 2,546,469 3,885,039 Maintenance 3,372,797 3,125,772 3,477,002 3,142,665 4,500,845 Contractual Service 9,129,818 9,188,100 10,799,328 9,792,769 12,935,252 Capital Outlay 248,684 304,081 724,669 1,991,800 629,255 Other Expenses 15,000 8,000 25,000 18,000 18,000 TOTAL EXPENDITURES 68,162,156$ 69,937,642$ 75,478,027$ 71,975,163$ 82,821,707$ Expenditures by Department Administration 1,816,166.89$ 2,075,387.67$ 2,726,854.00$ 2,540,516.00$ 2,842,563.00$ City Secretary 1,939,817.99$ 1,664,865.84$ 1,677,437.00$ 1,518,844.00$ 1,870,922.00$ City Attorney 1,438,536.38$ 1,463,257.49$ 1,600,699.00$ 1,381,350.00$ 1,620,798.00$ Finance 2,547,163.25$ 2,712,179.98$ 3,107,907.00$ 2,819,349.00$ 3,041,800.00$ Information Technology 1,785,150.36$ 1,695,481.29$ 2,637,812.00$ 2,316,037.00$ 3,368,875.00$ Human Resources 834,466.55$ 872,810.30$ 938,747.00$ 803,172.00$ 1,115,064.00$ Development Services 5,345,626.16$ 5,316,155.60$ 5,918,590.00$ 5,503,346.00$ 5,919,513.00$ Civic Center 1,096,946.18$ 1,285,817.87$ 1,486,677.00$ 1,225,500.00$ 1,524,956.00$ Police 19,497,237.60$ 20,426,468.05$ 21,157,599.00$ 19,867,439.00$ 22,680,010.00$ Fire 15,661,368.45$ 15,904,800.94$ 15,915,628.41$ 15,489,966.00$ 18,863,180.00$ Public Works 8,715,985.92$ 8,433,225.20$ 9,642,443.00$ 9,042,765.00$ 10,510,894.00$ Equipment Services 1,320,881.96$ 1,431,318.40$ 1,493,656.00$ 1,417,750.00$ 1,581,422.00$ Health and Welfare 1,765,705.73$ 1,794,898.02$ 1,900,759.00$ 1,787,016.00$ 2,136,147.00$ Parks and Recreation 3,011,671.46$ 3,465,928.50$ 3,812,365.00$ 3,516,251.00$ 4,206,770.00$ Library 1,385,431.02$ 1,395,046.96$ 1,460,854.00$ 1,350,862.00$ 1,538,793.00$ TOTAL EXPENDITURES 68,162,156$ 69,937,642$ 75,478,027$ 70,580,163$ 82,821,707$ General Fund Expenditures CITY OF PORT ARTHUR 2024-2025 BUDGET 19 20 Mayor & Council Policy making and legislative authority rests with the City Council, which currently consists of a mayor and an six- member council. The City Council is responsible, among other things, for passing ordinances, adopting the budget, appointing committees and hiring the City's Manager, Attorney, and Secretary. 2024 Accomplishments Streamlined Permitting Processes: Successfully implemented a more efficient online permitting system, reducing approval times for businesses and residents, and improving overall accessibility to city services. Enhanced Community Engagement: Launched a series of city hall meetings and digital forums, significantly increasing citizen participation in local governance and ensuring that diverse community voices are heard in decision- making processes. Improved Public Safety Initiatives: Collaborated with local law enforcement and community organizations to develop and implement new public safety programs, resulting in a noticeable reduction in crime rates and an increased sense of security among residents. 2025 Goals Enhance Public Engagement and Transparency: Develop and implement initiatives to increase citizen participation in local government decision-making processes, ensuring that all actions are conducted with the highest level of transparency and accountability Improve Infrastructure and Public Services: Prioritize and invest in upgrading city infrastructure, including transportation, utilities, and public spaces, while ensuring that essential public services, such as sanitation, emergency response, and healthcare, meet the evolving needs of the community. Promote Sustainable Urban Development: Focus on creating a more sustainable city by adopting green policies, encouraging eco-friendly building practices, and promoting renewable energy use to reduce the city's carbon footprint and improve the overall quality of life for residents. 21 City Council City Manager1 FTE City Secretary1 FTE City Attorney1 FTE Municipal Judge1 FTE Executive Secretary1 FTE 22 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 1,003,792$ 1,055,764$ 1,283,554$ 1,199,386$ 1,413,663$ Supplies and Materials 14,381 23,364 29,850 21,500 25,200 Maintenance 5,930 - - - - Contractual Service 792,064 996,260 1,413,450 1,134,230 1,403,700 TOTAL EXPENDITURES 1,816,167$ 2,075,388$ 2,726,854$ 2,355,116$ 2,842,563$ Expenditures by Division Mayor and Council 316,376$ 322,902$ 405,812$ 389,086$ 430,837$ City Manager 809,496 860,519 1,047,442 951,430 1,158,126 Special Purpose 688,398 891,967 1,273,600 1,014,600 1,253,600 TOTAL EXPENDITURES 1,814,270$ 2,075,388$ 2,726,854$ 2,355,116$ 2,842,563$ CITY OF PORT ARTHUR 2024-2025 BUDGET DEPARTMENTAL SUMMARY - ADMINISTRATION 23 Amended Actual Actual Budget Estimated Proposed 001-01-001 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 173,236$ 176,440$ 255,839$ 255,839$ 263,520$ Overtime Earnings 1,713 424 2,000 2,000 2,000 Allowances 10,389 120 - - 410 Extra Help - - - - - Social Security 13,747 13,035 18,968 18,968 20,350 Retirement 33,207 9,647 9,600 9,600 39,890 Health Insurance 17,678 17,636 11,905 20,700 22,464 Worker's Compensation 403 416 - 279 303 Terminating Pay 2,904 2,638 - -- Total Salaries and Benefits 253,277 220,355 298,312 307,386 348,937 Supplies and Materials Office Supplies 4,434 5,186 7,000 7,000 7,500 Postage Minor Equipment - - - - - IT Equipment - 3,955 - - - Postage - -- - 500 Uniforms 404 2,206 5,000 2,000 2,000 Other Supplies and Material 5,980 7,364 8,000 5,400 5,000 Total Supplies and Materials 10,818 18,711 20,000 14,400 15,000 Contractual Service Advertising 818 174 1,500 1,500 500 Travel and Education 35,071 67,819 70,000 51,000 50,000 Other Contractual Services - - - - - Communications 16,392 15,842 16,000 14,800 16,400 Total Contractual Services 52,281 83,835 87,500 67,300 66,900 TOTAL EXPENDITURES 316,376$ 322,902$ 405,812$ 389,086$ 430,837$ DETAIL EXPENDITURES - BY DIVISION MAYOR AND COUNCIL 24 City Manager The City Manager is responsible for carrying out the policies and ordinances of the City Council, for overseeing the day to day operations of the City, and for appointing the heads of City departments. In addition, the office leads the financial and budget management process, directs the delivery of municipal services, and oversees the accomplishment of City objectives. The Special Purpose division is set up to account for activities that cross departments or are not directly related to any specific department. Expenditures include payments of incentive contracts, City-wide dues, certain legal services, and other special events and activities. 25 City Manager 1 FTE Assistant City Manager - Administration 1 FTE Public Information Officer 1 FTE Assistants2 FTE 26 Amended Actual Actual Budget Estimated Proposed 001-01-003 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 518,443$ 589,398$ 747,084$ 650,000$ 769,500$ Overtime Earnings - - - - 2,000 Allowances 3,606 - - - - Social Security 31,381 36,821 43,880 43,000 #59,020 Retirement 73,275 83,893 86,728 90,000 115,730 Health Insurance 91,726 101,290 107,550 109,000 117,072 Workers Compensation 2,362 1,137 - - 1,404 Terminating Pay 21,959 22,870 - - - Deferred Compensation 5,867 - - - - Total Salaries and Benefits 748,618 835,408 985,242 892,000 1,064,726 Supplies and Materials Office Supplies 2,317 3,429 4,650 2,800 4,500 Postage - - - 500 500 Uniforms - - 2,000 2,000 2,000 Minor Equipment - - - - - Other Supplies and Materials 1,246 1,224 3,200 1,800 3,200 Total Supplies and Materials 3,563 4,652 9,850 7,100 10,200 Maintenance Equipment Maintenance 5,930 - - - - Total Maintenance 5,930 - - - - Contractual Service Rent 0 396 1,450 1,450 3,500 Professional Services 37,250 959 10,000 10,000 30,000 Advertising 873 425 2,000 2,000 2,000 Travel and Education 8,148 13,878 31,000 31,000 35,000 Computer Programs - - 1,800 1,800 1,700 Dues and Subscriptions 3,623 4,198 5,100 5,080 10,000 Communications 1,491 604 1,000 1,000 1,000 Total Contractual Services 51,385 20,459 52,350 52,330 83,200 TOTAL EXPENDITURES 809,496$ 860,519$ 1,047,442$ 951,430$ 1,158,126$ DETAIL EXPENDITURES - BY DIVISION CITY MANAGER 27 Amended Actual Actual Budget Estimated Proposed 001-01-005 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 1,897$ -$ -$ -$ -$ Community Calendar - - 15,000 15,000 15,000 Youth Activity Council (YAC)- - 5,000 5,000 5,000 Other Outside Legal Services - 13,100 15,000 15,000 Winter Events 30,364 112,298 100,000 100,000 100,000 Best Buy Sales Tax Rebate 10,691 13,100 15,000 15,000 Armory Building 3,600 2,700 4,200 4,200 4,200 Tricon Incentive 8,407 7,841 12,000 12,000 12,000 Dues (TML, NLC, etc.)48,064 49,648 77,000 77,000 77,000 Contingency 53,989 39,841 245,000 245,000 245,000 Drug Task Force - - 400 400 400 New Development Fees - 13,100 15,000 15,000 Summer Events 17,700 48,415 30,000 30,000 30,000 MPW Water Rebate 402,053 587,553 560,000 301,000 600,000 Employee Appreciation - 4,370 10,000 10,000 20,000 Hobby Lobby Incentive (BK) 83,093 - - Strategic Plan & Organizational Analysis25,000 - 150,000 150,000 125,000 Fire Truck Refurbish - - 20,000 20,000 - Citizens' Academy - - - 10,000 Retiree Recognition - - - 10,000 Census 2020 Activities 5,437 - TOTAL 688,398$ 891,967$ 1,273,600$ 1,014,600$ 1,253,600$ Detail of Non- Departmental Activities DETAIL EXPENDITURES - BY DIVISION SPECIAL PURPOSE 28 City Secretary & Court The City Secretary serves as a custodian of all minute books, ordinance books, the City Code of Ordinances, and other official records. The office records and tracks all official actions taken by the City Council, prepares and distributes City Council meeting agendas and minutes, and provides support to the Mayor and Council. In addition, the City Secretary supervises the functions of the Municipal Court and oversees all city elections. The Municipal Court hears and decides all cases which constitute a violation of local ordinance or state law (misdemeanor). The court is presided over by a Magistrate who is appointed by City Council. The Elections Division exists to organize and implement plans to conduct municipal elections. Election judges are appointed to conduct City Council and special elections which are coordinated through the City Secretary. 2024 Accomplishments Streamlined Public Records Management: Successfully implemented a new digital records management system, improving the efficiency of document retrieval and ensuring compliance with state and local regulations. Enhanced Citizen Engagement: Developed and launched an online portal for public access to city council agendas, minutes, and ordinances, significantly increasing transparency and community participation in local government. Improved Election Processes: Coordinated the administration of municipal elections, resulting in a more efficient voting process with a 20% increase in voter turnout and minimal issues on election day. 2025 Goals Enhance Transparency and Accessibility: Implement advanced digital solutions to improve public access to city records, meeting agendas, and minutes, ensuring that residents can easily obtain information and engage with city government. Streamline Administrative Processes: Develop and introduce more efficient workflows and automated systems to reduce paperwork, improve record- keeping accuracy, and expedite response times for city services and requests. Strengthen Community Engagement: Create new initiatives and outreach programs to foster greater community involvement in city governance, including regular public forums, online engagement platforms, and collaborative partnerships with local organizations. 29 30 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 1,443,023$ 1,538,343$ 1,479,937$ 1,377,344$ 1,674,922$ Supplies and Materials 286,755 38,255 61,000 56,000 56,500 Maintenance 757 737 3,500 3,500 3,500 Contractual Service 192,007 87,531 133,000 82,000 136,000 Capital Outlay 17,276 - - - - TOTAL EXPENDITURES 1,939,818$ 1,664,866$ 1,677,437$ 1,518,844$ 1,870,922$ 2,164,803 1,667,809 2,193,437 2,663,799 2,457,922 224,985 2,943 516,000 1,144,955 587,000 Expenditures by Division City Secretary 562,476$ 584,628$ 765,822$ 692,887$ 789,512$ Municipal Court 919,340 905,160 866,615 763,957 875,846 Elections 458,003 175,078 45,000 62,000 205,564 TOTAL EXPENDITURES 1,939,818$ 1,664,866$ 1,677,437$ 1,518,844$ 1,870,922$ DEPARTMENTAL SUMMARY - SECRETARY CITY OF PORT ARTHUR 2024-2025 BUDGET 31 Amended Actual Actual Budget Estimated Proposed 001-03-007 22-23 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 343,053$ 383,535$ 508,474$ 465,000$ 523,730$ Overtime Earnings 17,261 16,848 15,000 12,000 15,000 Allowances 1,534 - - - - Extra Help - - - - - Social Security 27,182 29,964 28,715 30,000 41,220 Retirement 46,853 51,126 56,754 75,000 80,810 Health Insurance 53,726 49,485 70,379 66,887 70,200 Workers Compensation 1,356 1,067 - - 2,052 Terminating Pay 13,050 11,167 - - - Total Salaries and Benefits 504,015 543,191 679,322 648,887 733,012 Supplies and Materials Office Supplies 9,943 7,856 10,000 10,000 9,500 Minor Equipment 19 - 5,000 5,000 1,000 IT Equipment 1,506 - - - 5,000 Other Supplies - Materials 505 - 1,000 1,000 1,000 Postage - - - - 500 Building Maintenance - - - - - Equipment Maintenance 3,671 - 5,000 5,000 1,500 Total Supplies and Materials 15,643 7,856 21,000 21,000 18,500 Contractual Service Professional Services 10,948 20,490 15,000 - 15,000 Advertising 10,644 9,355 20,000 15,000 15,000 Travel and Education 1,130 1,029 5,000 5,000 5,000 Computer Programs - - 10,000 - - Other Contractual Services - - 2,500 - - Temporary Services - - 10,000 - - Communications 2,820 2,708 3,000 3,000 3,000 Total Contractual Services 25,542 33,581 65,500 23,000 38,000 Total Equipment 17,276 - - - - TOTAL EXPENDITURES 562,476$ 584,628$ 765,822$ 692,887$ 789,512$ DETAIL EXPENDITURES - BY DIVISION CITY SECRETARY CITY OF PORT ARTHUR 2024-2025 BUDGET 32 Amended Actual Actual Budget Estimated Proposed 001-03-009 22-23 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 598,316$ 603,151$ 581,076$ 496,457$ 603,660$ Overtime Earnings 9,623 8,923 9,000 - 9,000 Extra Help 9,804 - - - - Social Security 50,044 44,168 43,029 40,000 46,870 Retirement 83,237 87,085 85,046 90,000 91,900 Health Insurance 100,577 99,618 82,464 80,000 82,296 Workers Compensation 2,815 1,631 - - 1,620 Terminating Pay 25,830 24,500 - - - Total Salaries and Benefits 880,247 869,076 800,615 706,457 835,346 Supplies and Materials Office Supplies 25,382 16,813 15,000 15,000 19,500 Postage - - - - 500 Minor Equipment 2,634 3,736 3,000 3,000 3,000 Total Supplies and Materials 28,017 20,549 18,000 18,000 23,000 Maintenance Equipment Maintenance 757 737 3,500 3,500 3,500 Total Maintenance 757 737 3,500 3,500 3,500 Contractual Service Professional Services 4,108 962 5,000 5,000 5,000 Travel and Education 2,993 5,737 6,000 6,000 6,000 Computer Programs - - - - - Other Contractual Services 3,219 8,099 33,500 25,000 3,000 Total Contractual Services 10,320 14,798 44,500 36,000 14,000 Total Equipment - - - - - TOTAL EXPENDITURES 919,340$ 905,160$ 866,615$ 763,957$ 875,846$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION MUNICIPAL COURT 33 Amended Actual Actual Budget Estimated Proposed 001-03-011 22-23 22-23 23-24 23-24 24-25 Salaries and Benefits Overtime Earnings 3,877 13,620 - - 3,000 Allowances - - - - - Extra Help 49,988 101,756 - 22,000 100,000 Social Security 4,117 8,825 - - 2,268 Retirement - 208 - - 540 Worker's Compensation 780 1,624 - - 756 Terminating Pay - 43 - - - Total Salaries and Benefits 58,762 126,076 - 22,000 106,564 Supplies and Materials Office Supplies 969 9,850 15,000 10,000 14,500 Postage - - - - 500 Equipment Maintenance 242,126 - 7,000 7,000 - Total Supplies and Materials 243,095 9,850 22,000 17,000 15,000 Contractual Service Professional Services 126,517 39,152 8,000 8,000 15,000 Advertising 7,806 - 5,000 5,000 5,000 Travel and Education 351 - 5,000 5,000 8,000 Other Contractual Service 21,472 - 5,000 5,000 55,000 Communications - - - - 1,000 Total Contractual Services 156,145 39,152 23,000 23,000 84,000 Capital Outlay - - - - - TOTAL EXPENDITURES 458,003$ 175,078$ 45,000$ 62,000$ 205,564$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION ELECTIONS 34 City Attorney The City Attorney leads the Legal Department is appointed by the City Council to serve as the legal advisor of the Council and all other City officers, departments, boards, agencies and officials and represents the City in all litigation and legal proceedings The duties of the Law Department handle a wide range of responsibilities which included, but are not limited to the Representing and Managing Potential and/or Pending Lawsuits, Claims, Contracts, Arbitration, Mediation, Litigation and Other Various Legal Matters; Drafting and Reviewing Resolutions, Ordinances, Contracts and Documents for the Council Agenda; Handling Open Records Requests/ Attorney General Opinions in accordance with the Public Information Act; Handling real estate transactions involving city-owned property, including acquisitions, condemnation, sales, leases, and easements; Ensuring that the city complies with federal, state, and local laws and regulations in all areas of governance, including land use, annexation/disannexation, zoning, environmental regulations, public safety, and employment law; Recovering outstanding debts owed to the city and filing liens to ensure debtor has a form of recourse and to secure repayment of debts or obligation; Providing legal advice to city officials, departments, and employees on a wide range of matters, including regulatory compliance, municipal procurement, contracts, employment issues, and litigation risks; Providing legal guidance on employment matters, including hiring practices, employee discipline, discrimination claims, and labor union negotiations. 2024 Accomplishments Successfully Defended the City in Major Litigation: Led the legal defense in a high-profile case, resulting in a favorable outcome for the city and saving taxpayers millions of dollars in potential liabilities. Implemented Comprehensive Legal Compliance Programs: Developed and implemented citywide legal compliance initiatives that significantly reduced the risk of legal violations, ensuring adherence to state and federal laws. 2025 Goals Find a suitable replacement to fill the position of the recently retired City Attorney Select a qualified individual who will continue the legacy of integrity, professionalism, and commitment to upholding the law Uphold the highest standards of legal representation and contribute to the continued success and well-being of our city 35 City Attorney 1 FTE Senior Assistant City At torney 1 FTE Assistant City Attorney 1 FTE Administration 4 FTE Legal Sec retary 1 FT E 36 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 951,116$ 1,151,429$ 1,130,099$ 1,008,000$ 1,197,698$ Supplies and Materials 23,021 24,599 31,000 30,200 33,000 Maintenance 4,838 4,294 5,500 5,000 5,250 Contractual Service 459,561 282,935 434,100 338,150 384,850 TOTAL EXPENDITURES 1,438,536$ 1,463,257$ 1,600,699$ 1,381,350$ 1,620,798$ Expenditures by Division City Attorney 1,438,536$ 1,463,257$ 1,600,699$ 1,381,350$ 1,620,798$ DEPARTMENTAL SUMMARY - CITY ATTORNEY CITY OF PORT ARTHUR 2024-2025 BUDGET 37 Amended Actual Actual Budget Estimated Proposed 001-05-013 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 680,901$ 830,868$ 806,794$ 750,000$ 882,500$ Overtime Earnings 2,387 3,844 4,000 4,000 4,000 Allowances 1,084 - - - 1,430 Social Security 48,376 59,921 58,831 54,000 67,930 Retirement 94,913 113,410 116,279 105,000 133,190 Health Insurance 92,012 112,908 144,195 95,000 106,488 Workers Compensation 2,952 1,996 - - 2,160 Terminating Pay 28,492 28,482 - - - Total Salaries and Benefits 951,116 1,151,429 1,130,099 1,008,000 1,197,698 Supplies and Materials Office Supplies 8,950 8,313 8,000 7,500 8,000 Postage 0 0 0 0 500 Books 13,790 15,445 17,000 17,000 16,500 Minor Equipment 281 841 6,000 5,700 8,000 Total Supplies and Materials 23,021 24,599 31,000 30,200 33,000 Maintenance Equipment Maintenance 4,838 4,294 5,500 5,000 5,250 Total Maintenance 4,838 4,294 5,500 5,000 5,250 Contractual Service Rent - - - - - Professional Services 373,602 218,431 350,000 260,000 275,000 Contract Prosecutor 47,723 - 25,000 20,000 50,000 Liens 4,004 2,003 10,000 10,000 10,000 Advertising 529 - 500 500 500 Travel and Education 17,228 44,532 30,000 30,000 30,000 Dues & Subscriptions 15,107 16,840 16,500 15,550 17,250 Communications 1,368 1,130 2,100 2,100 2,100 Total Contractual Services 459,561 282,935 434,100 338,150 384,850 TOTAL EXPENDITURES 1,438,536$ 1,463,257$ 1,600,699$ 1,381,350$ 1,620,798$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION CITY ATTORNEY 38 Finance The Finance Department, by City Charter is responsible for the administration of the City's financial affairs, including the receipt, disbursement, reporting, and safe-keeping of funds. The Director of Finance provides oversight to the department and is responsible for the financial policies and practices. The Administration Division facilitates financing and debt issuances and is responsible for the preparation and administration of the City Manager’s Annual Operating Budget. The Accounting Division develops and maintaining the City's accounting system and records in accordance with the Governmental Accounting Standards Board and prepares the Annual Comprehensive Financial Report (ACFR). The procurement of supplies, materials, equipment and services at the lowest and best price are functions of the Purchasing division. Advertisements for bids are placed and bid specifications are provided to vendors by the division, upon approval of the City Council. Purchasing is also responsible for delivery and collection of the City mail, the sale of scrap, and the disposal of assets. Central Collections receives and deposits all water and sewer payments as well as all other fees received by the City. The division also serves as the central depository for outlying departments who receive payments. 2024 Accomplishments Optimized budget allocations to reduce departmental expenses by 15%. Streamlined financial reporting processes, cutting month-end close time by 30%. Improved cash flow management, resulting in a 10% increase in available working capital 2025 Goals Enhance financial forecasting accuracy to better anticipate market trends and optimize investment strategies. Improve cost management by implementing more efficient budgeting processes and expense controls. Expand digital financial services to increase accessibility and convenience for customers and stakeholders. 39 Finance Director, 1 FTE Asst Finance Director, 1 FTE Budget & Administration, 2 FTE Comptroller, 1 FTE Accounting, 7 FTE Collections Manager, 1 FTE Cashiers, 4 FTE Purchasing Manager, 1 FTE Purchasing Staff, 3 FTE 40 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 1,696,216$ 1,615,983$ 1,993,700$ 1,979,009$ 2,131,450$ Supplies and Materials 43,263 39,153 46,025 40,100 37,500 Maintenance 2,392 413 2,300 2,300 900 Contractual Service 805,293 1,056,631 1,064,882 797,940 858,550 TOTAL EXPENDITURES 2,547,163$ 2,712,180$ 3,106,907$ 2,819,349$ 3,028,400$ Expenditures by Division Administration 1,167,942$ 1,320,278$ 1,458,105$ 1,148,770$ 1,347,886$ Accounting 759,124 807,486 766,085 874,200 784,282 Purchasing 356,672 304,931 477,985 420,140 490,120 Central Collections 263,424 279,485 404,732 376,239 406,112 TOTAL EXPENDITURES 2,547,163$ 2,712,180$ 3,106,907$ 2,819,349$ 3,028,400$ DEPARTMENTAL SUMMARY - FINANCE CITY OF PORT ARTHUR 2024-2025 BUDGET 41 Amended Actual Actual Budget Estimated Proposed 001-07-015 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 271,802$ 214,283$ 343,235$ 290,500$ 426,700$ Overtime Earnings - - - - 1,000 Allowances 120 - - - 9,620 Social Security 20,241 15,808 30,410 25,570 33,380 Retirement 37,822 30,511 60,105 45,500 65,450 Health Insurance 50,941 37,616 74,535 65,000 46,872 Workers Compensation 1,299 571 - - 864 Terminating Pay 11,889 8,593 - - - Total Salaries and Benefits 394,113 307,382 508,285 426,570 583,886 Supplies and Materials Office Supplies 4,844 4,569 5,325 5,200 4,500 Postage 0 0 0 0 500 IT Equipment 0 0 4,300 0 0 Total Supplies and Materials 4,844 4,569 9,625 5,200 5,000 Contractual Service Professional Services 460,689 619,929 622,000 400,000 400,000 Bank Fees 1,047 - - - - Credit Card / On Line Fees 305,286 386,033 304,000 304,000 350,000 Advertising 1,728 - - - 1,000 Travel and Education 235 2,365 14,195 13,000 8,000 Computer Programs - - - - - Total Contractual Services 768,985 1,008,327 940,195 717,000 759,000 TOTAL EXPENDITURES 1,167,942$ 1,320,278$ 1,458,105$ 1,148,770$ 1,347,886$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION ADMINISTRATION 42 Amended Actual Actual Budget Estimated Proposed 001-07-017 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 465,885$ 497,512$ 517,019$ 500,000$ 532,530$ Overtime Earnings 56,439 55,465 15,000 150,000 15,000 Social Security 38,149 42,701 37,949 37,000 41,890 Retirement 73,236 77,813 75,005 75,000 82,130 Health Insurance 78,723 81,467 93,012 85,000 82,620 Workers Compensation 2,056 1,457 - - 1,512 Terminating Pay 19,676 20,688 - - - Total Salaries and Benefits 734,163 777,104 737,985 847,000 755,682 Supplies and Materials Office Supplies 13,965 13,792 11,500 11,400 9,500 Postage 0 0 0 0 500 Total Supplies and Materials 13,965 13,792 11,500 11,400 10,000 Maintenance Equipment Maintenance 832 - 500 500 - Total Maintenance 832 - 500 500 - Contractual Service Rent 6,387 9,176 9,600 8,800 9,600 Professional Services 499 915 1,000 1,000 1,000 Penalties - - - - - Travel and Education 3,240 6,499 5,500 5,500 8,000 Temporary Services - - - - - Communications 38 - - - - Total Contractual Services 10,164 16,590 16,100 15,300 18,600 TOTAL EXPENDITURES 759,124$ 807,486$ 766,085$ 874,200$ 784,282$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION ACCOUNTING 43 Amended Actual Actual Budget Estimated Proposed 001-07-019 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 215,184$ 181,317$ 245,389$ 240,000$ 305,180$ Overtime Earnings 6,765 4,317 3,000 2,500 3,000 Allowances 120 - - - - Social Security 16,654 13,888 21,743 19,000 23,580 Retirement 31,763 24,726 42,974 39,000 46,230 Health Insurance 35,944 30,765 53,292 50,000 30,240 Workers Compensation 985 463 - - 540 Terminating Pay 9,121 6,982 - - - Total Salaries and Benefits 316,536 262,458 366,398 350,500 408,770 Supplies and Materials Office Supplies 19,071 16,672 16,000 15,000 14,500 Postage - - - - 500 Total Supplies and Materials 19,071 16,672 16,000 15,000 14,500 Maintenance Equipment Maintenance 1,079 263 900 900 900 Total Maintenance 1,079 263 900 900 900 Contractual Service Rent 10,052 10,968 10,300 10,300 11,500 Professional Services - 119 24,650 24,650 24,650 Advertising 681 273 2,000 2,000 1,000 Travel and Education 3,600 685 2,637 2,600 11,800 Dues and Subscriptions 1,399 4,079 4,200 4,190 7,000 Temporary Services 4,254 9,413 50,900 10,000 10,000 Communications - - - - - Total Contractual Services 19,986 25,537 94,687 53,740 65,950 TOTAL EXPENDITURES 356,672$ 304,931$ 477,985$ 420,140$ 490,120$ DETAIL EXPENDITURES - BY DIVISION PURCHASING CITY OF PORT ARTHUR 2024-2025 BUDGET 44 Amended 001-07-021 Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 169,725$ 181,243$ 269,783$ 250,000$ 279,940$ Overtime Earnings 5,882 7,687 3,000 3,000 3,000 Social Security 12,205 13,315 19,945 18,500 21,650 Retirement 23,650 26,917 39,420 38,000 42,450 Health Insurance 31,754 31,811 48,884 45,439 35,424 Workers Compensation 798 503 - - 648 Terminating Pay 7,391 7,563 - - - Total Salaries and Benefits 251,404 269,039 381,032 354,939 383,112 Supplies and Materials Office Supplies 5,382 3,760 6,900 6,500 5,500 Postage - - - - 500 Minor Equipment - 360 2,000 2,000 2,000 Total Supplies and Materials 5,382 4,120 8,900 8,500 8,000 Maintenance Equipment Maintenance 481 150 900 900 - Total Maintenance 481 150 900 900 - Contractual Service Rent 2,326 2,261 5,000 5,000 3,000 Professional Services 3,831 3,915 6,000 4,000 4,000 Travel and Education - - 2,900 2,900 8,000 Other Contractual Services - - - - - Temporary Services - - - - - Total Contractual Services 6,157 6,176 13,900 11,900 15,000 TOTAL EXPENDITURES 263,424$ 279,485$ 404,732$ 376,239$ 406,112$ CENTRAL COLLECTIONS CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION 45 46 Information Technology The I.T. Department ensures seamless operations across the city's administrative, public safety, and community services landscape, from managing networks and telecommunication systems to providing application, desktop, and user support services. I.T. assists departments in providing quality services to the community through technology. The I.T. department focuses on delivering reliable, innovative, and secure technology solutions. Our priority is assisting the city's departments, enhancing citizen services, and promoting community engagement through technology. 2024 Accomplishments Replaced telephone system. Completed implementation of new Utility Billing system. Completed implementation of new permitting and inspection system. Completed implementation of Enterprise Asset Management system. Upgraded website. Implemented a new I.T. Service Management System Replaced Storage Area Network 2025 Goals Replace Computer-Aided Dispatch and Records Management System Perform City-Wide Technology Assessment and develop 5-year Technology Strategic Plan 47 DIRECTORAPPLICATIONS SUPERVISORWEBSITE/DIGITAL CONTENT MANAGERNETWORK SPECIALISTNETWORK/SECURITY SUPERVISORSYSTEM ADMINISTRATOR IISERVICE DESK CORDINATORIT SUPPORT SPECIALISTIT SUPPORT SPECIALISTBUSINESS ANALYSTNETWORK SPECIALISTSYSTEM ADMINISTRATOR IINFORMATON TECHNOLOGY DEPARTMENT48 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 902,765$ 984,877$ 1,450,101$ 1,207,208$ 1,436,798$ Supplies and Materials 253,059 166,885 344,096 342,000 644,539 Maintenance 35,618 36,721 108,000 100,000 120,700 Contractual Service 593,708 506,998 735,615 666,829 1,126,238 Capital Outlay - - - - 40,000 TOTAL EXPENDITURES 1,785,150$ 1,695,481$ 2,637,812$ 2,316,037$ 3,368,275$ Expenditures by Division Information Technology 1,785,150$ 1,695,481$ 2,637,812$ 2,316,037$ 3,368,275$ DEPARTMENTAL SUMMARY - INFORMATION TECHNOLOGY CITY OF PORT ARTHUR 2024-2025 BUDGET 49 Amended Actual Actual Budget Estimated Proposed 001-09-023 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 627,332$ 692,619$ 1,035,594$ 885,008$ 1,066,670$ Overtime Earnings 2,369 2,906 2,000 2,200 6,000 Allowances 2,053 - - - - Extra Help - - - - - Social Security 45,989 51,141 76,004 65,000 81,670 Retirement 87,372 95,235 150,219 125,000 160,310 Health Insurance 108,272 114,550 186,284 130,000 120,204 Workers Compensation 2,797 1,816 - - 1,944 Terminating Pay 26,581 26,609 - - - Total Salaries and Benefits 902,765 984,877 1,450,101 1,207,208 1,436,798 Supplies and Materials Office Supplies 3,499 855 3,500 3,500 3,000 Postage - - - - 500 Minor Equipment 1,545 1,584 2,500 2,500 2,500 IT Equipment 245,598 163,278 332,096 330,000 630,539 Other Supplies 2,416 1,168 6,000 6,000 8,000 Total Supplies and Materials 253,059 166,885 344,096 342,000 644,539 Maintenance Equipment Maintenance 35,618 36,721 108,000 100,000 120,700 Total Maintenance 35,618 36,721 108,000 100,000 120,700 Contractual Service Professional Services 235,287 223,838 234,000 234,000 234,000 Advertising - - 1,200 1,200 1,200 Travel and Education 12,274 15,797 38,600 38,000 38,200 Computer Programs 199,678 136,710 232,595 220,959 655,418 Temporary Services - - - - - Communications 146,469 130,654 229,220 172,670 197,420 Total Contractual Services 593,708 506,998 735,615 666,829 1,126,238 Total Equipment - - - - 40,000 TOTAL EXPENDITURES 1,785,150$ 1,695,481$ 2,637,812$ 2,316,037$ 3,368,275$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION INFORMATION TECHNOLOGY 50 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 658,803$ 730,121$ 747,347$ 645,022$ 754,064$ Supplies and Materials 20,905 13,940 18,250 17,700 19,450 Maintenance 1,043 30 2,650 2,650 2,550 Contractual Service 153,715 128,719 170,500 137,800 339,000 TOTAL EXPENDITURES 834,467$ 872,810$ 938,747$ 803,172$ 1,115,064$ Expenditures by Division Human Resources 797,483$ 848,962$ 911,065$ 777,872$ 995,464$ Civil Service 36,983 23,849 27,682 25,300 119,600 TOTAL EXPENDITURES 834,467$ 872,810$ 938,747$ 803,172$ 1,115,064$ DEPARTMENTAL SUMMARY - HUMAN RESOURCES CITY OF PORT ARTHUR 2024-2025 BUDGET 51 52 Human Resources We are committed to pursuing excellence each day as we serve over 650 city employees, 200 plus retirees and numerous members of the public each day. We are committed to providing excellence in human resources in an ethical, consistent, (positive) professional and proactive manner. 2024 Accomplishments Recruitment and Talent Acquisition: Finding and hiring the best candidates for open positions for the City organization. Employee Onboarding: Ensuring new hires are integrated into the City’s culture and have the necessary tools and information to succeed in their roles. Employee Development: Providing training and development opportunities to help employees grow and advance within the City. 2025 Goals HR Technology: Leveraging technology and data analytics to streamline HR processes, make data-driven decisions, and improve overall efficiency and effectiveness. Accomplishments in these areas contribute to creating a positive work environment, supporting organizational goals, and maximizing the potential of the workforce. 53 Amended Actual Actual Budget Estimated Proposed 001-11-025 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 452,391$ 509,525$ 530,126$ 455,022$ 551,390$ Overtime Earnings 11,671 7,517 4,000 4,000 4,000 Allowances 2,048 - - - 150 Social Security 33,721 37,186 39,286 35,000 42,500 Retirement 65,680 73,580 77,647 70,000 83,340 Health Insurance 72,256 80,773 96,288 80,000 71,496 Workers Compensation 1,996 1,378 - 1,000 1,188 Terminating Pay 19,040 20,163 - -- Total Salaries and Benefits 658,803 730,121 747,347 645,022 754,064 Supplies and Materials Office Supplies 11,499 9,300 10,000 9,800 9,500 Postage - - - - 500 Fuel and Lubrication 240 179 400 400 350 Minor Equipment 735 297 500 500 500 Other Supplies and Materials 5,263 3,939 4,350 4,000 5,000 Total Supplies and Materials 17,736 13,715 15,250 14,700 15,850 Maintenance Building Maintenance - - - - - Equipment Maintenance 497 0 500 500 500 Motor Vehicle Maintenance - 30 1,150 1,150 1,050 Total Maintenance 497 30 1,650 1,650 1,550 Contractual Service Rent 7,797 1,223 2,500 2,500 2,000 Professional Services 96,866 78,993 116,818 90,000 190,000 Advertising 803 557 3,000 2,500 1,000 Travel and Education 14,981 17,527 18,000 15,000 25,000 Temporary Services - 6,678 5,000 5,000 5,000 Communications - 118 1,500 1,500 1,000 Total Contractual Services 120,447 105,096 146,818 116,500 224,000 CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION HUMAN RESOURCES TOTAL EXPENDITURES $ 797,483 $ 848,962 911,065$ $ 777,872 995,464$ 54 Amended Actual Actual Budget Estimated Proposed 001-11-027 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings -$ -$ -$ -$ -$ Social Security - - - - - Retirement - - - - - Health Insurance - - - - - Workers Compensation - - - - - Terminating Pay - - - - - Total Salaries and Benefits - - - - - Supplies and Materials Office Supplies 1,600 225 1,000 1,000 2,000 Postage - - - - 500 Minor Equipment 1,569 - 2,000 2,000 1,100 Total Supplies and Materials 3,169 225 3,000 3,000 3,600 Maintenance Equipment Maintenance 546 - 1,000 1,000 1,000 Total Maintenance 546 - 1,000 1,000 1,000 Contractual Service Rent - - - - - Professional Services 33,268 19,923 19,182 16,800 100,000 Travel and Education - 3,700 4,500 4,500 15,000 Total Contractual Services 33,268 23,624 23,682 21,300 115,000 TOTAL EXPENDITURES 36,983$ 23,849$ 27,682$ 25,300$ 119,600$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION CIVIL SERVICE 55 56 Development Services The Department of Development Services exists to provide a one-stop center that focuses on the daily administration of the City’s land use, permitting, and code compliance activities. The Department consists of a team of dedicated and passionate public servants committed to providing a comprehensive development review for all planning, permitting, inspection, housing, and neighborhood services. The goals and objectives of the City's Master (Comprehensive) Plan, Zoning, and Building Codes. The Department oversees the following Divisions: Animal Control, Building Inspections/Permitting, Demolition, Environmental Health, Geographical Information Systems (GIS), Grants Management, Housing and Community Development, and Planning and Zoning. 2024 Accomplishments Began construction for the City’s New Animal Services Center to be located at 3615 Gates Boulevard, Port Arthur, TX. Administered over 30 pre-development meetings during the first quarter (Jan. 1, 2024 – April 1, 2024) to help guide developers through the City’s development process. Hosted the Texas A&M Engineering Extension Services (TEEX) Basic Code Enforcement Course – COD 300 at the City’s Inell Ross Moore Development Services Facility, 300 4th Street, Port Arthur, TX. The Basic Code Enforcement course provides training designed to prepare students for final proficiency testing through the Texas Department of Licensing and Regulation (TDLR). 2025 Goals Continue the Preparation of Specific Area Land Use Plans to guide and ensure sound growth. Systematically update Development Ordinances to enhance existing and future Growth. Continue to provide service that is Professional, Prompt, and Predictable. Update and Streamline all Application Processes to improve the customer’s experience Develop a Training Program that will build, coordinate, and initiate a comprehensive training plan for Development Services Staff that aligns with the city's strategic goals and objectives. 57 Assistant City Manager –Operations/Director of Development Services(1 FTE) Code Enforcement Animal Control (6 FTE) Demolition (6 FTE) Environmental Health (10 FTE) Geographical Information Systems (GIS)(1 FTE) GrantsManagement(2 FTE) Housing and Neighborhood Revitalization(5 FTE) Building Inspections/Permitting(9 FTE) Planning and Zoning(4 FTE) 58 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 3,270,224$ 3,498,187$ 3,625,320$ 3,377,116$ 3,621,138$ Supplies and Materials 216,646 171,240 189,950 187,780 195,025 Maintenance 38,355 45,680 73,000 52,550 74,800 Contractual Service 1,820,401 1,601,049 2,030,320 1,885,900 2,026,050 TOTAL EXPENDITURES 5,345,626$ 5,316,156$ 5,918,590$ 5,503,346$ 5,917,013$ Expenditures by Division GIS 187,670$ 227,187$ 230,799$ 230,889$ 245,176$ Planning 819,355 850,677 1,341,226 1,155,032 1,289,900 Neighborhood Revitalization 221,405 245,929 234,765 228,805 318,850 Inspections and Permit 2,258,529 1,970,681 2,333,634 2,215,030 1,051,558 Demolition - - - - 1,173,205 Environmental Health 1,351,952 1,496,783 1,257,786 1,178,570 1,280,934 Animal Control 506,714 524,900 520,380 495,020 557,390 TOTAL EXPENDITURES 5,345,626$ 5,316,156$ 5,918,590$ 5,503,346$ 5,917,013$ DEPARTMENTAL SUMMARY - DEVELOPMENT SERVICES CITY OF PORT ARTHUR 2024-2025 BUDGET 59 DETAIL EXPENDITURES - BY DIVISION GEOGRAPHIC INFORMATION SYTEM (GIS) Amended Actual Actual Budget Estimated Proposed 001-13-029 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 100,488$ 103,081$ 96,356$ 98,000$ 100,000$ Allowances 944 - - - 3,960 Social Security 7,345 7,463 7,074 7,180 7,600 Retirement 14,221 14,688 13,981 13,969 14,890 Health Insurance 16,766 16,444 17,338 16,025 18,252 Workers Compensation 503 275 - 265 324 Terminating Pay 3,886 3,716 - - - Total Salaries and Benefits 144,152 145,666 134,749 135,439 145,026 Supplies and Materials Office Supplies 880 997 1,000 1,000 1,500 Minor Equipment 46 48 500 500 500 Uniforms and Cleaning - 134 350 350 250 Other Supplies and Material 1,287 881 500 500 1,000 Total Supplies and Materials 2,213 2,061 2,350 2,350 3,250 Contractual Service Professional Services 7,495 38,625 45,000 45,000 45,000 Advertising - - 500 500 500 Travel and Education 9,713 14,595 13,000 12,600 17,800 Computer Programs - - 1,800 1,800 - Other Contractual Services 23,640 25,784 32,800 32,600 33,100 Communications 456 456 600 600 500 Total Contractual Services 41,304 79,460 93,700 93,100 96,900 TOTAL EXPENDITURES 187,670$ 227,187$ 230,799$ 230,889$ 245,176$ CITY OF PORT ARTHUR 2024-2025 BUDGET 60 Amended Actual Actual Budget Estimated Proposed 001-13-031 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 342,524$ 400,712$ 601,780$ 492,390$ 619,840$ Overtime Earnings 2,379$ 2,743$ 5,000$ 5,000$ 5,000$ Allowances 2,058 - - - 5,880 Extra Help - - - - - Social Security 24,770 28,209 36,823 30,192 47,810 Retirement 48,644 57,438 72,780 65,000 93,730 Health Insurance 55,259 68,492 90,253 80,000 77,544 Workers Compensation 1,511 1,075 - - 1,296 Terminating Pay 14,099 15,575 - - - Total Salaries and Benefits 491,243 574,244 806,636 672,582 851,100 Supplies and Materials Office Supplies 16,440 11,327 15,000 14,500 14,200 Fuel and Lubrication 518 5,705 4,000 4,000 1,500 Minor Equipment 15,037 2,109 2,000 2,000 2,000 IT Equipment 14,425 600 - - - Uniforms and Cleaning 2,181 538 1,350 1,350 2,000 Other Supplies and Material 6,305 5,366 4,000 4,000 5,500 Total Supplies and Materials 54,905 25,645 26,350 25,850 25,200 Maintenance Building Maintenance 14,736 17,518 25,000 20,000 27,400 Motor Vehicle Maintenance - - 1,500 1,500 1,000 Total Maintenance 14,736 17,518 26,500 21,500 28,400 Contractual Service Professional Services 46,860 57,704 278,100 250,000 174,000 Advertising 38,787 23,646 23,000 20,000 23,500 Travel and Education 36,995 41,587 33,000 30,000 42,000 Computer Programs - 251 26,500 24,500 5,900 Other Contractual Services 79,377 71,437 81,000 75,000 96,800 Temporary Services 33,443 - - - - Electricity 9,287 23,196 24,000 20,000 24,000 Gas - - 600 600 - Communications 13,722 15,450 15,540 15,000 19,000 Total Contractual Services 258,471 233,270 481,740 435,100 385,200 TOTAL EXPENDITURES 819,355$ 850,677$ 1,341,226$ 1,155,032$ 1,289,900$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION PLANNING 61 DETAIL EXPENDITURES - BY DIVISION NEIGHBORHOOD REVITALIZATION 001-13-033 Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 112,315$ 142,285$ 106,190$ 105,000$ 109,380$ Overtime Earnings 100 740 1,000 1,000 4,000 Allowances 194 240 - - 8,450 Social Security 8,431 11,226 7,793 7,800 8,450 Retirement 14,343 19,123 15,402 15,405 16,560 Health Insurance 18,747 23,249 19,100 19,000 20,736 Workers Compensation 462 359 - - 324 Terminating Pay 4,952 5,070 - - - Total Salaries and Benefits 159,545 202,292 149,485 148,205 167,900 Supplies and Materials Office Supplies 993 6,964 5,000 5,000 3,500 Fuel and Lubrication 8,547 487 3,600 2,800 1,500 Minor Equipment 420 569 - - 1,500 Uniforms and Cleaning 425 75 900 900 1,200 Other Supplies and Material 15,028 7,658 10,000 10,000 9,000 Total Supplies and Materials 25,412 15,753 19,500 18,700 16,700 Maintenance Equipment Maintenance 40 - - - - Motor Vehicle Maintenance 1,303 276 1,500 1,400 2,200 Total Maintenance 1,343 276 1,500 1,400 2,200 Contractual Service GPS Service Cost - - - - - Rent 1,884 1,822 1,800 1,500 4,800 Professional Services - 1,052 5,000 4,500 58,750 Advertising 224 - 2,500 2,000 3,000 Travel and Education 487 447 7,500 6,500 10,000 Computer Programs - - - - - Other Contractual Services 32,054 23,832 47,000 45,600 55,000 Temporary Services - - - - - Communications 456 456 480 400 500 Total Contractual Services 35,105 27,608 64,280 60,500 132,050 TOTAL EXPENDITURES 221,405$ 245,929$ 234,765$ 228,805$ 318,850$ CITY OF PORT ARTHUR 2024-2025 BUDGET 62 INSPECTIONS AND PERMIT Amended Actual Actual Budget Estimated Proposed 001-13-035 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 933,146$ 839,891$ 1,027,859$ 1,000,000$ 724,150$ Overtime Earnings 11,684 11,539 15,000 15,000 15,000 Allowance 2,546 - - - 4,320 Social Security 69,337 62,798 76,532 72,100 62,320 Retirement 130,720 120,589 151,264 140,000 82,380 Health Insurance 166,210 150,048 187,579 160,000 83,132 Workers Compensation 5,579 3,153 - - 2,456 Terminating Pay 39,434 33,976 - - - Total Salaries and Benefits 1,358,656 1,221,993 1,458,234 1,387,100 973,758 Supplies and Materials Office Supplies 12,746 11,305 14,500 14,000 5,200 Fuel and Lubrication 27,322 24,539 27,000 25,500 14,000 Minor Equipment 1,154 769 1,000 980 2,000 IT Equipment - - - - - Uniforms and Cleaning 2,834 3,338 4,500 4,500 3,300 Other Supplies and Material 6,455 2,694 6,000 5,500 8,500 Total Supplies and Materials 50,510 42,645 53,000 50,480 33,000 Maintenance Equipment Maintenance - 225 500 500 - Motor Vehicle Maintenance 8,427 6,724 6,000 5,550 2,500 Total Maintenance 8,427 6,949 6,500 6,050 2,500 Contractual Service Rent 5,644 3,576 8,000 6,500 4,100 Professional Services 54,198 32,052 50,000 45,500 2,000 Advertising 5,810 4,610 9,000 7,500 1,200 Travel and Education 11,763 27,437 20,000 19,650 13,600 Computer Programs - - 26,000 24,500 18,000 Other Contractual Services 760,394 627,316 682,500 650,000 - Temporary Services - - 15,000 13,500 - Communications 3,128 4,103 5,400 4,250 3,400 Total Contractual Services 840,936 699,094 815,900 771,400 42,300 TOTAL EXPENDITURES 2,258,529$ 1,970,681$ 2,333,634$ 2,215,030$ 1,051,558$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION 63 Amended Actual Actual Budget Estimated Proposed 001-13-036 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings -$ -$ -$ -$ 250,000$ Overtime Earnings - - - - 6,500 Allowances - - - - 2,880 Social Security - - - - 21,000 Retirement - - - - 41,000 Health Insurance - - - - 43,000 Workers Compensation - - - - 1,000 Terminating Pay - - - - - Total Salaries and Benefits - - - - 365,380 Supplies and Materials Office Supplies - - - - 11,100 Fuel and Lubrication - - - - 6,000 Minor Equipment - - - - 1,000 IT Equipment - - - - - Uniforms and Cleaning - - - - 2,625 Other Supplies and Material - - - - 2,500 Total Supplies and Materials - - - - 23,225 Maintenance Building Maintenance - - - - - Equipment Maintenance - - - - 500 Motor Vehicle Maintenance - - - - 3,500 Total Maintenance - - - - 4,000 Contractual Service Lease/Rent - - - - 4,800 Professional Services - - - - 48,000 Advertising - - - - 7,800 Travel and Education - - - - 9,500 Computer Programs - - - - 6,000 Other Contractual Services - - - - 702,500 Temporary Services - - - - - Communications - - - - 2,000 Total Contractual Services - - - - 780,600 TOTAL EXPENDITURES -$ -$ -$ -$ 1,173,205$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION DEMOLITION 64 Amended Actual Actual Budget Estimated Proposed 001-13-039 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 437,877$ 597,529$ 444,151$ 420,000$ 457,480$ Overtime Earnings 26,638 24,802 18,000 15,550 18,000 Allowances 720 - - - 3,840 Social Security 34,980 46,818 32,600 30,000 36,380 Retirement 64,442 88,882 64,433 63,350 71,330 Health Insurance 70,177 96,671 79,902 69,900 70,848 Workers Compensation 2,638 4,936 - 3,270 3,456 Terminating Pay 17,539 22,573 - - - Total Salaries and Benefits 655,009 882,212 639,086 602,070 661,334 Supplies and Materials Office Supplies 46,600 44,639 42,000 48,500 39,500 Fuel and Lubrication 8,922 12,180 8,500 7,900 8,500 Minor Equipment 105 1,880 8,000 7,850 8,000 IT Equipment 450 - - - - Uniforms and Cleaning 2,875 3,465 3,500 3,500 3,500 Other Supplies and Material 2,435 3,057 3,500 3,250 3,500 Total Supplies and Materials 61,387 65,221 65,500 71,000 63,000 Maintenance Building Maintenance - - - - - Equipment Maintenance - - 2,000 2,000 2,000 Motor Vehicle Maintenance 4,775 10,172 8,000 7,700 8,000 Total Maintenance 4,775 10,172 10,000 9,700 10,000 Contractual Service Lease/Rent 1,289 1,256 2,000 1,800 2,000 Professional Services 430 436 1,000 1,000 1,000 Advertising 180 338 1,500 1,500 1,500 Travel and Education 3,183 5,468 6,000 5,500 6,000 Computer Programs 24,000 28,800 27,000 27,000 29,000 Other Contractual Services 547,170 485,491 490,000 445,000 490,000 Temporary Services 49,703 12,882 11,700 10,000 11,700 Communications 4,825 4,507 4,000 4,000 5,400 Total Contractual Services 630,780 539,178 543,200 495,800 546,600 TOTAL EXPENDITURES 1,351,952$ 1,496,783$ 1,257,786$ 1,178,570$ 1,280,934$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION ENVIRONMENTAL HEALTH 65 Amended Actual Actual Budget Estimated Proposed 001-13-041 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 317,222$ 323,065$ 306,871$ 300,000$ 319,170$ Overtime Earnings 6,517 4,921 6,800 6,820 7,500 Allowances 240 - - - 960 Social Security 23,947 24,331 22,747 22,500 24,490 Retirement 45,297 46,683 44,959 43,800 48,900 Health Insurance 47,220 50,375 55,753 50,000 46,224 Workers Compensation 9,036 10,905 - 8,600 9,396 Terminating Pay 12,139 11,500 - - - Total Salaries and Benefits 461,619 471,779 437,130 431,720 456,640 Supplies and Materials Office Supplies 3,495 1,868 2,000 2,000 3,100 Fuel and Lubrication 9,193 9,582 11,500 8,900 10,000 Minor Equipment 2,505 2,676 2,500 2,500 2,750 Uniforms and Cleaning 1,631 1,061 1,750 1,500 2,000 Medical Supplies 2,028 - 1,000 1,000 8,000 Other Supplies and Material 3,365 4,729 4,500 3,500 4,800 Total Supplies and Materials 22,218 19,916 23,250 19,400 30,650 Maintenance Building Maintenance 3,073 3,271 5,000 4,500 20,000 Equipment Maintenance - 449 500 500 500 Motor Vehicle Maintenance 6,001 7,045 23,000 8,900 7,200 Total Maintenance 9,074 10,765 28,500 13,900 27,700 Contractual Service Professional Services 974 4,314 10,000 9,500 12,000 Advertising - - 500 500 500 Travel and Education 4,005 4,891 5,500 5,500 5,200 Computer Programs - - 2,000 2,000 1,500 Other Contractual Services 66 - - - - Electricity 1,241 5,046 6,500 5,500 15,000 Communications 7,517 8,189 7,000 7,000 8,200 Total Contractual Services 13,804 22,439 31,500 30,000 42,400 TOTAL EXPENDITURES 506,714$ 524,900$ 520,380$ 495,020$ 557,390$ ANIMAL CONTROL CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION 66 Civic Center The Robert A “Bob” Bowers Civic Center Department mission is to provide comfortable, safe and attractive facilities, maintain affordable rates and fees in line with market rates and offer quality service for enhanced event production The Civic Center Department operates 12 buildings for the City of Port Arthur. These vary from small community centers, to historical homes and buildings, to a variety of spaces and uses. The Department is anchored by the Civic Center, which is the largest rentable space in the area used for all types of events and needs. 2024 Accomplishments Completed Phase III restoration work at the Pompeiian Villa. This is a historical home owned by the City of Port Arthur and operated by the Museum of the Gulf Coast. Completed Phase III restoration work at Rosehill Manor. This is a historical home owned and operated by the City of Port Arthur. Completed final restoration work at the Department Club and opened it for rental. This is a historical building owned and operated by the City of Port Arthur. It is used for various events. 2025 Goals Begin Phase IV restoration work at Pompeiian Villa. This is a historical home owned by the City of Port Arthur and operated by the Museum of the Gulf Coast. Begin Phase IV restoration work at Rosehill Manor. This is a historical home owned and operated by the City of Port Arthur. Complete installation on the generator for the Civic Center in conjunction with Entergy through their “Power Through” program. This program is to install a generator at the Civic Center which will fully operate the facility in times of electrical power loss. This will limit interruption to events and allow for the use of the building for other needs. 67 68 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 538,827$ 582,302$ 621,227$ 548,475$ 653,112$ Supplies and Materials 20,717 15,353 26,600 24,150 24,600 Maintenance 394,396 459,373 381,900 284,450 524,239 Contractual Service 143,006 228,790 394,995 368,425 261,050 Capital Outlay 0 0 61,955 0 61,955 TOTAL EXPENDITURES 1,096,946$ 1,285,818$ 1,486,677$ 1,225,500$ 1,524,956$ Expenditures by Division Civic Center 1,096,946$ 1,285,818$ 1,424,722$ 1,225,500$ 1,463,001$ DEPARTMENTAL SUMMARY - CIVIC CENTER CITY OF PORT ARTHUR 2024-2025 BUDGET 69 Amended Actual Actual Budget Estimated Proposed 001-15-043 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 327,939$ 349,212$ 401,502$ 331,975$ 415,610$ Overtime Earnings 51,083 63,757 59,000 60,000 59,000 Allowances 1,226 - - - 3,600 Social Security 28,049 30,433 29,613 28,200 36,310 Retirement 55,059 58,759 58,530 57,000 71,200 Health Insurance 55,410 60,116 72,582 65,500 61,236 Workers Compensation 5,754 5,939 - 5,800 6,156 Terminating Pay 14,309 14,085 - -- Total Salaries and Benefits 538,827 582,302 621,227 548,475 653,112 Supplies and Materials Office Supplies 788 945 2,000 1,900 1,700 Postage - - - - 500 Fuel and Lubrication 1,371 1,113 2,850 2,750 1,400 Minor Equipment 1,423 (151) 3,500 2,500 1,500 IT Equipment - - 2,500 2,500 2,500 Uniforms and Cleaning 2,904 3,501 5,000 4,500 4,000 Other Supplies and Material 14,230 9,945 10,750 10,000 13,000 Total Supplies and Materials 20,717 15,353 26,600 24,150 24,600 Maintenance Land Maintenance 49,065 67,752 58,750 56,550 67,752 Building Maintenance 343,455 391,303 320,250 225,000 453,987 Equipment Maintenance 1,876 318 2,500 2,500 2,500 Motor Vehicle Maintenance - - 400 400 - Total Maintenance 394,396 459,373 381,900 284,450 524,239 Contractual Service Rent - - - - - Professional Services 14,286 9,460 13,000 13,000 15,000 Advertising 1,044 363 1,000 1,000 1,000 Travel and Education 4,187 7,216 8,000 7,500 9,000 Computer Programs 3,068 18,150 30,500 30,500 18,150 Other Contractual Service - 80,000 223,245 200,000 80,000 Temporary Services - 486 750 750 750 Electricity 82,207 70,970 80,000 76,000 95,000 Gas 15,883 19,548 16,000 15,000 19,550 Communications 22,332 22,597 22,500 24,675 22,600 Total Contractual Services 143,006 228,790 394,995 368,425 261,050 CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION CIVIC CENTER Capital Outlay - - 61,955 - 61,955 TOTAL EXPENDITURES $ 1,096,946 $ 1,285,818 $ 1,424,722 $ 1,225,500 $ 1,463,001 70 Police Department The Police Department is constantly growing. With advances in technology and laws which govern evidence management, retention of records and etc., the police department is forwarding thinking and looking at ways to provide quality services for our citizens. 2024 Accomplishments Range was built and put into operation 1800 TB Ellison Pkwy. Part 2 of replacing all portable radios for officer was completed. New Control Access System was installed and made operational for the Police Department New Generator was installed and made operation for the Police Department. 2025 Goals Complete Training Facility Project 1800 TB Ellison Pkwy. Complete Project to Replace all radios at the Police Department. Reach full staffing of all positions Purchase of brand-new Police Department 71 Police Chief1 FTE Support1 FTE Records8 FTE Dispatch18 FTE Field Operations2 FTE FOD Secretary1 FTE Patrol85 FTE Mechanic1 FTE Administration1 FTE Administration Officer6 FTE Secretaries2 FTE Criminal Investigation1 FTE Detectives16 FTE Narcotics3 FTE Forensics & Evidence9 FTE 72 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 17,748,387$ 18,435,777$ 19,230,401$ 18,265,394$ 20,014,806$ Supplies and Materials 568,693 609,330 625,050 531,545 661,445 Maintenance 364,913 354,054 346,730 326,700 365,200 Contractual Service 815,244 1,027,307 955,418 743,800 1,638,559 TOTAL EXPENDITURES 19,497,238$ 20,426,468$ 21,157,599$ 19,867,439$ 22,680,010$ Expenditures by Division Police 19,497,238$ 20,426,468$ 21,157,599$ 19,867,439$ 22,680,010$ DEPARTMENTAL SUMMARY - POLICE CITY OF PORT ARTHUR 2024-2025 BUDGET 73 Amended Actual Actual Budget Estimated Proposed 001-17-045 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 11,649,127$ 11,874,370$ 13,190,562$ 12,603,391$ 13,658,380$ Overtime Earnings 790,130 924,886 750,000 820,000 750,000 Training 8,138 - - - - Allowances 1,332 2,417 - 7,200 7,200 Social Security 918,170 978,041 974,645 902,215 1,129,600 Retirement 1,744,387 1,888,003 1,926,358 1,855,962 2,214,910 Health Insurance 1,940,656 2,014,576 2,388,836 1,797,372 1,930,284 Workers Compensation 224,191 285,241 - 279,254 324,432 Terminating Pay 472,256 468,244 - -- Other Benefits - - - -- Total Salaries and Benefits 17,748,387 18,435,777 19,230,401 18,265,394 20,014,806 Supplies and Materials Office Supplies 35,932 40,680 53,000 48,500 52,500 Postage - - - - 500 Fuel and Lubrication 370,013 333,232 281,000 195,600 345,000 Minor Equipment 59,961 64,572 127,500 125,400 93,900 IT Equipment - - - - - Uniforms and Cleaning 55,355 91,612 94,550 94,545 100,545 Other Supplies and Material 47,432 79,234 69,000 67,500 69,000 Total Supplies and Materials 568,693 609,330 625,050 531,545 661,445 Maintenance Building Maintenance 137,013 119,154 105,000 89,450 150,000 Equipment Maintenance 3,928 10,171 15,200 14,250 15,200 Motor Vehicle Maintenance 223,972 224,728 226,530 223,000 200,000 Total Maintenance 364,913 354,054 346,730 326,700 365,200 Contractual Service Rent 94,342 80,459 89,850 85,850 89,850 Insurance 994 994 1,500 1,500 1,500 Professional Services 53,815 63,604 57,500 57,500 75,000 Advertising (240) 3,606 10,000 10,000 10,000 Travel and Education 63,651 73,046 67,500 67,500 83,000 LEOSE 4,898 765 5,918 11,800 5,990 Computer Programs 39,953 36,110 70,000 65,000 105,255 Support of Prisoners 58,271 103,031 155,000 115,000 655,000 Other Contractual Service 1,260 302,210 155,000 2,500 305,214 Temporary Services 159,275 104,364 - 500 67,600 Electric 71,506 58,042 63,000 63,000 63,000 Gas 3,108 3,138 3,150 3,150 3,150 Communications 114,576 110,802 117,000 117,000 156,000 Radio System Co-op 134,836 79,136 135,000 125,500 - Other Expenses 15,000 8,000 25,000 18,000 18,000 Total Contractual Services 815,244 1,027,307 955,418 743,800 1,638,559 CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION POLICE TOTAL EXPENDITURES 19,497,238$ 20,426,468$ $ 21,157,599 $ 19,867,439 $ 22,680,010 74 Fire Department The Port Arthur Fire Department exists to respond to the emergency response needs of the citizens of Port Arthur providing the delivery of emergency and non-emergency fire, medical, hazardous material, and technical rescue services. Other special services and education programs are also provided to assist the community to reduce risk and provide for a better quality of life. The Port Arthur Fire Department delivers professional emergency services by members who approach their duties with pride, honor, and integrity with a commitment to the pursuit of public service excellence through accountability, transparency and a culture of safety. 2024 Accomplishments Increase lifesaving capability while providing excellence in all-hazards emergency fire and EMS service delivery to community members of Port Arthur. Promote community engagement and relations for increased life safety awareness. Effectively manage resources required to provide emergency services 2025 Goals Complete construction of Fire Station #3 and begin the construction of Fire Station #2. Utilizing our new records management program, track and manage our performance, and develop a performance improvement plan that will increase performance levels, provide better service to the community, and provide a safer working environment. Prepare for our next Insurance Service Organization audit. 75 Fire Chief1 FTE Deputy Chief Administration1 FTE Battalion Chief Fleet & Facilities1 FTE Fire Marshal1 FTE Investigations & Engineers4 FTE Battalion ChiefTraining1 FTE Secretaries2 FTE Deputy Chief Operations1 FTE Battalion Chiefs3 FTE Captains28 FTE Engineers28 FTE Firefighters37 FTE 76 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 14,005,287$ 14,196,066$ 13,842,864$ 13,560,606$ 15,436,518$ Supplies and Materials 491,841 443,865 535,289 465,445 1,186,555 Maintenance 716,327 726,064 625,790 599,695 1,186,360 Contractual Service 339,846 269,539 462,365 414,920 780,447 Capital Outlay 108,067 269,268 449,320 449,300 273,300 TOTAL EXPENDITURES 15,661,368$ 15,904,801$ 15,915,628$ 15,489,966$ 18,863,180$ Expenditures by Division Fire 15,661,368$ 15,904,801$ 15,915,628$ 15,489,966$ 18,863,180$ DEPARTMENTAL SUMMARY - FIRE CITY OF PORT ARTHUR 2024-2025 BUDGET 77 Amended Actual Actual Budget Estimated Proposed 001-19-047 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 9,308,511$ 9,278,540$ 9,757,519$ 9,005,856$ 10,050,250$ Overtime Earnings 950,499 1,072,048 769,500 955,000 1,000,000 Allowances 3,801 979 - 30,500 15,360 Social Security 146,049 149,282 136,126 144,000 829,680 Retirement 1,439,477 1,491,477 1,419,467 1,420,000 1,626,820 Health Insurance 1,564,807 1,568,643 1,760,252 1,660,250 1,578,528 Workers Compensation 220,365 270,329 - 345,000 335,880 Terminating Pay 371,777 364,769 - - - Total Salaries and Benefits 14,005,287 14,196,066 13,842,864 13,560,606 15,436,518 Supplies and Materials Office Supplies 8,538 8,437 6,000 8,500 5,500 Postage - - - - 500 Fuel and Lubrication 153,909 127,193 131,000 125,000 150,000 Minor Equipment 73,829 78,891 80,680 79,550 224,780 IT Equipment - - - - - Uniform and Bunker 144,261 139,095 222,955 168,895 575,300 Medical Supplies 30,396 39,812 51,900 42,000 103,750 Other Supplies and Material 61,261 22,057 31,753 31,500 87,750 Fire Prevention Supplies 19,648 28,380 11,000 10,000 38,975 Total Supplies and Materials 491,841 443,865 535,289 465,445 1,186,555 Maintenance Building Maintenance 216,842 251,178 169,000 145,900 434,000 Furniture Maintenance 4,404 1,114 5,000 5,000 13,200 Equipment Maintenance 139,296 108,720 114,917 111,925 126,550 Motor Vehicle Maintenance 355,785 365,051 336,873 336,870 612,610 Total Maintenance 716,327 726,064 625,790 599,695 1,186,360 Contractual Service Rent 10,402 7,522 29,725 5,500 79,725 Professional Services 65,400 30,236 227,125 225,650 192,400 Advertising 681 1,857 1,000 1,000 1,000 Travel and Education 145,087 105,760 85,990 64,550 279,420 LEOSE 5,965 6,060 10,560 10,500 28,810 Computer Programs 576 3,166 5,500 5,500 8,000 Other Contractual Service - - - - 45,000 Temporary Services - - - - - Electric 61,949 56,799 42,030 42,000 62,080 Gas 15,493 16,486 17,385 17,220 16,486 Communications 34,293 41,653 43,050 43,000 67,526 Total Contractual Services 339,846 269,539 462,365 414,920 780,447 Total Equipment 108,067 269,268 449,320 449,300 273,300 TOTAL EXPENDITURES 15,661,368$ 15,904,801$ 15,915,628$ 15,489,966$ 18,863,180$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION FIRE 78 Public Works The Department of Public Works plans, develops, maintains, and improves public infrastructure and services such as roads, bridges, sidewalks, public buildings, drainage, and solid waste. The department is essential in disaster prevention, preparedness, response, and recovery. To provide reliable, high-quality infrastructure and service for all community members, ensuring their safety, welfare, and health and improving their quality of life. To enhance quality of life, promote economic prosperity, and empower our community through resilient, sustainable infrastructure. 2024 Accomplishments Increase Employee Development. Identify Alternate Funding Sources for the Rehabilitation and Development of City Facilities. Increase Interdepartmental Collaboration and Partnerships. 2025 Goals Enhance the Employee experience/Make Public Works the Department of Choice. Increase Public Education and Outreach on Departmental Responsibilities. Increase asset management efforts. 79 Public Works Director 1 FTE Solid Waste 38 FTE Landfill 10 FTE Administration2 FTE Maintenance2 FTE Facilities Maintenance3 FTE Traffic & Electrical6 FTE Streets28 FTE Drainage28 FTE 80 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 6,736,087$ 6,949,489$ 7,597,566$ 7,078,741$ 7,839,425$ Supplies and Materials 505,562 418,891 469,656 430,589 565,075 Maintenance 1,187,291 1,144,333 1,414,628 1,379,170 1,565,266 Contractual Service 1,570,656 1,339,990 1,581,684 1,499,515 2,110,550 Capital Outlay 37,272 11,840 53,000 53,000 12,000 TOTAL EXPENDITURES 10,036,868$ 9,864,544$ 11,116,533$ 10,441,015$ 12,092,316$ Expenditures by Division Administration 622,978$ 578,250$ 685,886$ 656,356$ 798,061$ 112,175 16% Engineering 906,077 1,150,623 1,153,429 1,046,069 1,461,739 308,310 27% Streets 2,503,988 2,047,722 2,562,806 2,451,095 2,921,646 358,840 14% Drainage 2,194,091 2,133,857 2,508,036 2,227,560 2,811,456 303,420 12% Traffic Maintenance 1,759,006 1,834,034 2,014,746 1,966,955 1,720,348 (294,398) -15% Facilities Maintenance 729,845 688,740 717,540 694,730 797,644 80,104 11% TOTAL EXPENDITURES 8,715,986$ 8,433,225$ 9,642,443$ 9,042,765$ 10,510,894$ DEPARTMENTAL SUMMARY - PUBLIC WORKS CITY OF PORT ARTHUR 2024-2025 BUDGET 81 Amended Actual Actual Budget Estimated Proposed 001-21-049 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 349,033$ 343,271$ 366,639$ 366,000$ 378,160$ Overtime Earnings 5,026 939 - 2,950 3,000 Allowances 240 - - - 4,837 Social Security 26,806 25,680 26,944 25,950 29,160 Retirement 48,879 49,013 53,254 51,250 57,180 Health Insurance 60,699 54,480 66,039 65,000 56,700 Workers Compensation 4,065 2,309 - 3,216 3,564 Terminating Pay 14,343 11,645 - - - Total Salaries and Benefits 509,092 487,336 512,876 514,366 532,601 Supplies and Materials Office Supplies 2,880 2,865 4,100 4,100 6,500 Postage - - - - 500 Fuel and Lubrication 2,555 1,198 2,500 2,500 2,000 Minor Equipment 1,263 967 50 50 4,600 Uniforms and Cleaning 67 818 1,600 1,450 2,000 Medical Supplies - 48 2,400 2,400 3,000 Other Supplies and Material 3,111 5,000 7,700 6,700 13,000 Total Supplies and Materials 9,876 10,896 18,350 17,200 31,600 Maintenance Building Maintenance 20,704 20,656 25,000 25,000 75,000 Equipment Maintenance 1,403 2,694 3,300 3,300 3,400 Motor Vehicle Maintenance 799 101 60 60 60 GPS Service Costs - - 734 730 25,000 Total Maintenance 22,906 23,451 29,094 29,090 103,460 Contractual Service Rent 2,179 - 4,400 4,000 6,000 Professional Services 4,764 4,914 10,600 5,600 25,600 Advertising 446 386 6,700 6,550 6,700 Travel and Education 7,911 9,737 13,700 11,000 13,700 Other Contractual Services 7,373 13,980 1,700 1,650 1,700 Temporary Services 12,653 - 11,400 10,000 10,400 Electricity 1,203 8,690 26,300 10,000 26,300 Gas 3,558 4,716 6,200 4,000 5,000 Communications 41,017 14,145 25,000 23,400 35,000 Total Contractual Services 81,104 56,567 106,000 76,200 130,400 Total Capital Outlay - - 19,566 19,500 - 622,978$ 578,250$ 685,886$ 656,356$ 798,061$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION ADMINISTRATION 82 Amended Actual Actual Budget Estimated Proposed 001-21-051 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 581,816$ 763,498$ 714,834$ 700,000$ 767,180$ Overtime Earnings 3,610 1,930 - 105 - Allowances 2,039 - - - 1,440 Social Security 42,504 55,069 54,660 52,300 58,690 Retirement 77,794 98,274 108,033 66,888 115,080 Health Insurance 73,099 81,637 133,970 89,692 83,700 Workers Compensation 4,364 5,948 - 2,800 3,024 Terminating Pay 23,395 26,612 - 50 - Total Salaries and Benefits 808,621 1,032,968 1,011,497 911,835 1,029,114 Supplies and Materials Office Supplies 4,556 8,169 12,700 10,500 9,150 Postage - - - - 500 Fuel and Lubrication 4,673 6,801 7,500 7,450 7,200 Minor Equipment 516 - 1,430 1,329 1,300 IT Equipment - - - - - Uniforms and Cleaning 205 224 850 850 650 Medical Supplies - 45 360 360 50 Other Supplies and Material 1,633 55 130 160 1,000 Total Supplies and Materials 11,582 15,293 22,970 20,649 19,850 Maintenance Building Maintenance - - 3,900 3,650 - Equipment Maintenance 282 740 500 500 1,100 Motor Vehicle Maintenance 2,785 445 9,822 7,835 5,000 Total Maintenance 3,068 1,185 14,222 11,985 6,100 Contractual Service Rent 1,882 1,695 3,200 3,150 5,000 Professional Services 49,313 49,542 49,400 48,760 220,000 Advertising 1,335 1,046 1,400 1,320 2,500 Travel and Education 2,158 550 740 720 8,500 Computer Programs 2,430 - 3,000 2,500 97,835 Other Contractual Service - 5,840 3,000 2,500 5,840 Temporary Service 24,320 41,136 42,300 41,000 65,000 Communications 1,368 1,368 1,700 1,650 2,000 Total Contractual Services 82,806 101,177 104,740 101,600 406,675 Total Capital Outlay - - - - - TOTAL EXPENDITURES 906,077$ 1,150,623$ 1,153,429$ 1,046,069$ 1,461,739$ DETAIL EXPENDITURES - BY DIVISION ENGINEERING CITY OF PORT ARTHUR 2024-2025 BUDGET 83 Amended Actual Actual Budget Estimated Proposed 001-21-053 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 1,202,322$ 1,059,585$ 1,386,369$ 1,295,000$ 1,427,970$ Overtime Earnings 79,809 52,390 70,000 65,500 70,000 Allowances 120 - - - 480 Social Security 87,488 80,004 101,740 100,000 114,600 Retirement 166,917 157,089 201,085 196,000 224,700 Health Insurance 190,601 169,993 249,362 236,450 118,368 Workers Compensation 37,877 45,456 - 38,700 42,228 Terminating Pay 46,159 39,993 - - - Total Salaries and Benefits 1,811,293 1,604,510 2,008,556 1,931,650 1,998,346 Supplies and Materials Fuel and Lubrication 153,744 134,198 130,500 120,400 130,500 Minor Equipment 4,591 1,729 8,100 7,950 10,500 Uniforms and Cleaning 8,314 6,797 9,500 7,700 18,500 Other Supplies and Material 9,373 9,168 21,988 19,580 40,000 Total Supplies and Materials 176,022 151,892 170,088 155,630 199,500 Maintenance Streets Maintenance 217,665 207,435 227,850 223,850 487,500 Equipment Maintenance 93,595 8,893 55,650 50,650 60,000 Motor Vehicle Maintenance 70,542 70,615 78,500 68,500 118,000 Total Maintenance 381,802 286,943 362,000 343,000 665,500 Contractual Service Rent 14,425 - 16,112 16,000 50,000 Professional Services 979 1,819 1,968 1,115 3,000 Advertising 686 656 700 700 700 Travel and Education 1,378 1,903 2,882 2,500 3,500 Temporary Services 117,403 - 500 500 1,100 Total Contractual Services 134,872 4,377 22,162 20,815 58,300 Capital Outlay Streets - - - - - Sidewalks and Ramps - - - - - Total Capital Outlay - - - - - TOTAL EXPENDITURES 2,503,988$ 2,047,722$ 2,562,806$ 2,451,095$ 2,921,646$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION STREETS 84 Amended Actual Actual Budget Estimated Proposed 001-21-055 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 1,145,782$ 1,178,831$ 1,410,104$ 1,140,900$ 1,452,410$ Overtime Earnings 31,184 40,199 60,000 50,000 60,000 Allowances 120 - - - 480 Social Security 86,588 89,177 103,480 100,000 115,700 Retirement 163,961 173,263 204,525 202,000 226,870 Health Insurance 195,222 206,354 253,627 245,000 212,652 Workers Compensation 31,662 36,677 - 33,740 37,044 Terminating Pay 47,890 45,274 - - - Total Salaries and Benefits 1,702,408 1,769,776 2,031,736 1,771,640 2,105,156 Supplies and Materials Fuel and Lubrication 150,063 118,502 110,000 108,000 115,000 Minor Equipment 1,989 2,618 3,000 3,000 5,000 IT Equipment - - - - - Uniforms and Cleaning 8,103 9,590 12,000 10,500 22,000 Other Supplies and Material 70 793 3,998 2,500 3,500 Total Supplies and Materials 160,225 131,504 128,998 124,000 145,500 Maintenance Building Maintenance 4,929 2,602 1,322 1,250 30,000 Drainage Maintenance 133,205 59,009 83,900 81,200 150,000 Streets Maintenance - - - - 5,000 Equipment Maintenance 72,008 86,001 99,000 97,500 150,000 Motor Vehicle Maintenance 46,489 39,113 37,000 36,000 65,000 Total Maintenance 256,631 186,725 221,222 215,950 400,000 Contractual Service Rent 14,736 - 49,678 45,550 35,000 Professional Services 21,916 19,155 32,502 28,500 75,000 Travel and Education 289 442 2,000 2,000 3,000 Other Contractual Service - - - - - Regulatory Costs - - 330 - 300 Temporary Services - - 220 220 6,800 Electricity 37,431 25,459 40,150 38,500 40,000 Communications 456 796 1,200 1,200 700 Total Contractual Services 74,828 45,852 126,079 115,970 160,800 Equipment - - - - - Capital Outlay - - - - - TOTAL EXPENDITURES 2,194,091$ 2,133,857$ 2,508,036$ 2,227,560$ 2,811,456$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION DRAINAGE 85 Amended Actual Actual Budget Estimated Proposed 001-21-057 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 324,861$ 354,010$ 380,180$ 350,190$ 391,590$ Overtime Earnings 52,260 21,585 25,000 25,500 25,000 Social Security 27,885 28,314 27,900 28,220 31,870 Retirement 49,875 53,038 55,144 55,300 62,490 Health Insurance 31,404 40,778 68,383 55,600 41,148 Workers Compensation 8,222 10,767 - 12,700 13,500 Terminating Pay 13,654 13,383 - - - Total Salaries and Benefits 508,161 521,874 556,607 527,510 565,598 Supplies and Materials Office Supplies 953 698 1,200 1,200 2,500 Postage - - - - 500 Fuel and Lubrication 22,967 23,056 22,000 16,000 25,000 Minor Equipment 13,176 1,618 3,000 3,000 3,000 IT Equipment 2,240 - 2,500 2,500 2,500 Uniforms and Cleaning 3,079 2,201 2,700 2,700 4,500 Medical Supplies 217 523 600 600 750 Other Supplies and Material 4,797 8,485 5,150 4,500 7,500 Total Supplies and Materials 47,429 36,582 37,150 30,500 46,250 Maintenance Building Maintenance 7,649 12,935 9,200 9,750 20,000 Streets Maintenance - 139,037 239,600 239,600 150,000 Equipment Maintenance 37 - 990 900 1,500 Motor Vehicle Maintenance 6,812 2,455 13,850 12,500 9,000 Signal Systems 322,754 324,132 336,449 336,445 - Total Maintenance 337,252 478,559 600,089 599,195 180,500 Contractual Service Professional Services 24,855 258 300 300 1,500 Travel and Education 819 - 7,700 7,000 7,000 Other Contractual Services 10,094 - - - - Temporary Services - - - - 5,000 Electricity 827,891 782,932 810,400 800,000 900,000 Gas - - - - - Communications 2,505 1,989 2,500 2,450 2,500 Total Contractual Services 866,164 785,179 820,900 809,750 916,000 Equipment - 11,840 - - 12,000 Capital Outlay - 11,840 - - 12,000 TOTAL EXPENDITURES 1,759,006$ 1,834,034$ 2,014,746$ 1,966,955$ 1,720,348$ DETAIL EXPENDITURES - BY DIVISION TRAFFIC MAINTENANCE CITY OF PORT ARTHUR 2024-2025 BUDGET 86 Amended Actual Actual Budget Estimated Proposed 001-21-059 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 218,697$ 213,036$ 205,765$ 198,500$ 211,940$ Overtime Earnings 15,273 11,864 17,000 15,500 17,000 Allowances 141 - - - 480 Extra Help 3,479 - - - - Social Security 17,436 16,343 15,100 14,500 17,520 Retirement 29,658 31,975 29,845 27,500 34,350 Health Insurance 37,369 34,293 37,010 35,020 33,264 Workers Compensation 5,330 6,870 - 7,900 8,640 Terminating Pay 9,540 8,535 - - - Total Salaries and Benefits 336,923 322,917 304,720 298,920 323,194 Supplies and Materials Office Supplies 111 49 100 100 175 Postage - - - - 25 Fuel and Lubrication 316 293 800 750 1,500 Minor Equipment 6,152 - 6,000 5,560 10,000 Uniforms and Cleaning 441 575 800 800 1,750 Other Supplies and Material 3,688 2,017 11,000 10,000 9,500 Total Supplies and Materials 10,708 2,934 18,700 17,210 22,950 Maintenance Building Maintenance 140,553 122,802 133,500 129,500 135,000 Equipment Maintenance - - - - - Motor Vehicle Maintenance 102 1,218 1,500 1,450 1,500 Total Maintenance 140,655 124,021 135,000 130,950 136,500 Contractual Service Professional Services - 224 220 1,200 - Advertising - - 2,200 1,500 1,500 Travel and Education - - - - 500 Other Contractural Service 78,981 86,558 92,000 86,500 92,000 Temporary Services - - 1,000 1,000 26,000 Electricity 142,007 120,223 127,200 123,500 135,000 Gas 9,623 14,025 16,000 14,500 35,000 Communications 10,947 17,839 20,500 19,450 25,000 Total Contractual Services 241,559 238,869 259,120 247,650 315,000 TOTAL EXPENDITURES 729,845$ 688,740$ 717,540$ 694,730$ 797,644$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION FACILITIES MAINTENANCE 87 Port Arthur Health Department The City of Port Arthur Health Department is a full-service public health department which services individuals from all of Jefferson County, but reports specifically for Mid and South Jefferson County. This includes Port Arthur, Nederland, Port Neches and Groves. The Health Department consist of twelve divisions: WIC (Women, Infant, and children), TB (Tuberculosis) clinic, Adult Health (Sexually Transmitted Infection clinic), Immunization, Vital Statistics, Environmental Health, Laboratory Services, Primary Health, Employee Health Services, Public Health Emergency Preparedness, Nurse Family Partnership, and COVID vaccinations. The mission of the City of Port Arthur Health Department is maintaining overall health and safety for the community. The vision is a community where overall health and safety are top priority. Through the various programs in the health department, the desire is to create a culture that transcends socio-economic barriers and promotes equity in health outcomes. 2024 Accomplishments Received $3, 203,294.00 in grant funds to fund eight (8) clinics. The Health Department successfully transitioned to a 42,000 square foot building with the possibility of expanding public health service. The Health Department, through partnership with other non-profit organizations developed a successful men and women screening program. The Health Department completed a WIC (Program and Fiscal), and Immunization (Program) Audit with good outcomes. 2025 Goals The Health Department will partner with Memorial Herman Baptist to have a Prenatal and Postnatal clinic within the health department to attract pregnant moms from South Jefferson County in order to prevent community moms from having to travel to Galveston for Prenatal care. The Health Department will receive grant funding from The Department of State Health Services to devise a work plan for a Heart and Stroke prevention program for the community. The WIC division will establish a community garden on the grounds of the health department that will allow healthy foods to be received by the WIC patients. 88 Health Authority Health Director1 FTE Health Administration3 FTE Nurse Family Partnership 8 FTE Women, Infant & Children 13 FTE Preventative Services3 FTE TB Clinic/STD Adult Health2 FTE Emergency Preparedness2 FTE COVID13 FTE Laboratory Services2 FTE Employee Health Clinic4 FTE Environmental Health3 FTE Vital Statistics2 FTE 89 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 1,298,894$ 1,366,885$ 1,460,712$ 1,392,316$ 1,555,217$ Supplies and Materials 74,887 69,816 81,023 70,750 76,350 Maintenance 28,351 36,825 36,974 27,850 43,150 Contractual Service 363,573 321,372 322,050 296,100 461,430 TOTAL EXPENDITURES 1,765,706$ 1,794,898$ 1,900,759$ 1,787,016$ 2,136,147$ Expenditures by Division Health Unit 1,361,788$ 1,376,316$ 1,463,371$ 1,367,481$ 1,699,481$ Employee Health Services Clinic 403,917 418,582 437,388 419,535 436,666 TOTAL EXPENDITURES 1,765,706$ 1,794,898$ 1,900,759$ 1,787,016$ 2,136,147$ DEPARTMENTAL SUMMARY - HEALTH CITY OF PORT ARTHUR 2024-2025 BUDGET 90 Amended Actual Actual Budget Estimated Proposed 001-23-061 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 657,165 694,685 812,007 750,000 837,400$ Overtime Earnings 1,203 2,548 2,500 2,500 2,500 Allowances 1,734 0 0 0 7,237 Social Security 48,686 51,324 52,191 54,000 64,260 Retirement 96,191 98,245 103,154 100,000 125,990 Health Insurance 111,233 121,464 127,919 121,081 136,836 Workers Compensation 4,562 4,061 0 4,100 4,428 Terminating Pay 25,711 24,863 - - - Total Salaries and Benefits 946,484 997,189 1,097,771 1,031,681 1,178,651 Supplies and Materials Office Supplies 14,948 9,307 8,750 8,750 12,500 Postage - - - - 500 Fuel and Lubrication 267 1,821 1,500 1,500 1,300 Minor Equipment 690 3,244 - - - Uniforms and Cleaning 220 496 100 100 1,000 Medical Supplies 32,721 29,834 21,500 19,500 30,350 Other Supplies and Material 9,862 13,749 15,000 14,500 17,400 Total Supplies and Materials 58,709 58,452 46,850 44,350 63,050 Maintenance Building Maintenance 14,689 10,846 13,000 12,500 11,700 Equipment Maintenance 13,197 18,426 16,500 14,500 18,700 Motor Vehicle Maintenance 465 329 850 850 1,000 Total Maintenance 28,351 29,601 30,350 27,850 31,400 Contractual Service Professional Services 11,933 12,348 10,000 9,850 25,000 Advertising 341 - - - 2,000 Travel and Education 5,466 16,397 11,500 9,850 20,000 Other Contractual Service 189,745 175,815 193,700 175,500 251,380 Temporary Services - - - - - Electricity 83,409 56,804 52,500 65,000 100,000 Gas 2,455 2,078 1,800 1,750 2,000 Communications 34,896 27,632 18,900 1,650 26,000 Total Contractual Services 328,243 291,074 288,400 263,600 426,380 TOTAL EXPENDITURES 1,361,788$ 1,376,316$ 1,463,371$ 1,367,481$ 1,699,481$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION HEALTH UNIT 91 Amended Actual Actual Budget Estimated Proposed 001-23-063 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 243,477$ 256,861$ 259,525$ 256,500$ 267,320$ Overtime 139 95 - - - Allowances 240 - - - 960 Social Security 17,233 18,106 19,054 18,500 20,450 Retirement 34,167 36,572 37,660 37,700 40,100 Health Insurance 44,965 46,251 46,702 46,650 46,332 Workers Compensation 1,710 1,364 - 1,285 1,404 Terminating Pay 10,478 10,447 - - - Total Salaries and Benefits 352,410 369,696 362,941 360,635 376,566 Supplies and Materials Office Supplies 1,399 2,062 2,100 1,900 1,800 Postage - - - - 500 IT Equipment - - - - - Medical Supplies 14,778 9,302 32,073 24,500 11,000 Total Supplies and Materials 16,177 11,364 34,173 26,400 13,300 Maintenance Equipment Maintenance - 7,224 6,624 - 11,750 Building Maintenance - - - - - Total Maintenance - 7,224 6,624 - 11,750 Contractual Service Professional Services 32,667 26,701 29,750 28,750 31,150 Travel and Education 2,268 3,033 3,300 3,250 3,300 Communications 395 564 600 500 600 Total Contractual Services 35,330 30,298 33,650 32,500 35,050 TOTAL EXPENDITURES 403,917$ 418,582$ 437,388$ 419,535$ 436,666$ DETAIL EXPENDITURES - BY DIVISION EMPLOYEE HEALTH SERVICES CLINIC CITY OF PORT ARTHUR 2024-2025 BUDGET 92 Parks and Recreation Department The Parks and Recreation Department is committed to making Port Arthur the best place to live, work, and play by providing safe and aesthetically pleasing parks and facilities; along with diverse and innovative programming that will build a strong community and enhance the quality of life for our citizens. 2024 Accomplishments City Council approved the updated Parks and Recreation Master Plan, Rose Hill Master Plan and Adams Park Master Plan. Completed Lakeview Park Spray park, Soccer Field and Volleyball Court. Partnered with other City Departments to continuously develop the City’s Wayfinding Program. 2025 Goals Begin removing park equipment that is no longer functional, or potentially hazardous Begin park improvements and enhancements in as recommended in the Parks Master Plan Begin construction of the Rose Hill Master Plan 93 Parks & Recreation Director1 FTE Parks Parks Coordinator1 FTE Maintenance Crew Supervisor2 FTE Equipment Operators9 FTE Recreation Recreation Coordinator1 FTE Aquatic Specialist 1 FTE Recreation Technicians4 FTE Facilities Maintenance2 FTE Administrative Aide1 FTE 94 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 1,490,414$ 1,753,243$ 2,012,926$ 1,817,901$ 1,961,379$ Supplies and Materials 250,592 205,098 256,879 203,500 194,770 Maintenance 220,295 280,525 420,000 302,800 543,800 Contractual Service 964,307 1,204,091 981,732 1,117,050 1,264,821 Capital Outlay 86,064 22,973 140,828 75,000 242,000 TOTAL EXPENDITURES 3,011,671$ 3,465,929$ 3,812,365$ 3,516,251$ 4,206,770$ Expenditures by Division Parks Maintenance 1,502,713$ 1,907,583$ 2,115,185$ 1,881,780$ 2,465,237$ Recreation 1,508,958 1,558,346 1,697,180 1,634,471 1,741,533 TOTAL EXPENDITURES 3,011,671$ 3,465,929$ 3,812,365$ 3,516,251$ 4,206,770$ DEPARTMENTAL SUMMARY - PARKS AND RECREATION CITY OF PORT ARTHUR 2024-2025 BUDGET 95 Amended Actual Actual Budget Estimated Proposed 001-25-065 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 301,851$ 377,294$ 483,509$ 468,500$ 498,020$ Overtime Earnings 22,042 25,095 35,000 33,500 35,000 Allowances 240 - - - - Social Security 24,438 31,100 35,482 34,500 40,780 Retirement 42,092 58,786 70,129 68,500 79,960 Health Insurance 39,368 54,259 86,966 85,400 49,788 Workers Compensation 6,729 10,107 - 7,670 8,208 Terminating Pay 11,692 14,994 - -- Total Salaries and Benefits 448,452 571,635 711,086 698,070 711,756 Supplies and Materials Office Supplies 1,272 523 550 550 500 Postage - - - - 80 Fuel and Lubrication 71,252 33,367 44,000 42,100 30,000 Minor Equipment 20,554 11,949 53,539 50,300 30,000 IT Equipment - - - - - Uniforms and Cleaning 4,044 5,656 5,400 4,160 6,400 Medical Supplies - 484 950 950 1,580 Other Supplies and Material 90,555 31,425 31,000 29,800 40,000 Total Supplies and Materials 187,677 83,405 135,439 127,860 108,560 Maintenance Land Maintenance 40,603 113,730 185,000 109,700 214,000 Building Maintenance 4,528 4,044 5,000 4,500 5,100 Other Maintenance 93,894 68,275 149,500 94,100 200,000 Equipment Maintenance 17,569 40,506 30,000 28,200 45,000 Motor Vehicle Maintenance 27,400 21,963 25,000 24,500 35,000 Total Maintenance 183,995 248,517 394,500 261,000 499,100 Contractual Service Rent 9,425 33,364 33,000 33,000 46,200 Professional Services 79,099 69,854 22,500 21,000 77,000 Advertising 1,067 1,610 2,650 2,550 5,000 Travel and Education 7,351 7,489 7,500 7,500 9,300 Other Contractual Service - - - - - Beautification Commission 1,473 8,827 5,000 5,000 12,200 Temporary Services 469,207 814,581 622,682 615,000 706,521 Electricity 28,905 45,327 40,000 35,800 47,600 Communications - - - - - Total Contractual Services 596,525 981,053 733,332 719,850 903,821 Equipment 86,064 22,973 83,828 75,000 26,000 Equipment Replacement - - - - - Land - - - - 216,000 Other Capital Outlay - - 57,000 - - Capital Outlay 86,064 22,973 140,828 75,000 242,000 CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION PARKS MAINTENANCE TOTAL EXPENDITURES $ 1,502,713 $ 1,907,583 $ 2,115,185 $ 1,881,780 $ 2,465,237 96 Amended Actual Actual Budget Estimated Proposed 001-25-067 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 680,674$ 684,390$ 681,913$ 535,000$ 702,380$ Overtime Earnings 54,795 93,225 40,000 87,500 40,000 Allowances 1,523 - - 6,351 6,351 Extra Help 39,617 99,421 308,328 225,000 234,128 Social Security 55,344 65,071 50,042 52,000 56,800 Retirement 93,051 104,922 98,906 88,500 111,360 Health Insurance 88,030 103,941 122,651 119,500 92,448 Workers Compensation 6,997 7,122 - 5,980 6,156 Terminating Pay 21,931 23,517 - - - Total Salaries and Benefits 1,041,962 1,181,607 1,301,840 1,119,831 1,249,623 Supplies and Materials Office Supplies 9,191 6,626 10,000 10,000 9,500 Postage - - - - 500 Fuel and Lubrication 2,528 57,787 48,000 1,000 1,000 Minor Equipment 2,686 10,275 14,800 10,575 22,000 IT Equipment - - - - - Uniforms and Cleaning 2,498 2,178 2,640 4,065 3,210 Other Supplies and Material 46,012 44,827 46,000 50,000 50,000 Total Supplies and Materials 62,915 121,693 121,440 75,640 86,210 Maintenance Building Maintenance 33,889 28,000 21,000 34,300 40,200 Equipment Maintenance 2,082 2,887 3,000 6,000 3,000 Motor Vehicle Maintenance 329 1,119 1,500 1,500 1,500 Total Maintenance 36,300 32,007 25,500 41,800 44,700 Contractual Service Rent 834 1,689 10,000 7,500 10,000 Professional Services 33,508 6,177 15,000 40,000 40,000 Advertising - - 4,000 3,500 1,000 Travel and Education 14,640 22,285 13,200 14,700 31,000 Computer Programs 120 2,000 2,000 1,000 2,000 Recreation Programs 104,821 103,298 101,000 106,000 175,000 Electricity 83,363 50,759 55,000 75,300 62,800 Gas 7,125 14,533 14,200 13,700 14,200 Communications 123,371 22,298 34,000 135,500 25,000 Total Contractual Services 367,781 223,038 248,400 397,200 361,000 TOTAL EXPENDITURES 1,508,958$ 1,558,346$ 1,697,180$ 1,634,471$ 1,741,533$ DETAIL EXPENDITURES - BY DIVISION RECREATION CITY OF PORT ARTHUR 2024-2025 BUDGET 97 98 Equipment Services 99 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 1,059,588$ 1,210,109$ 1,171,574$ 1,122,820$ 1,285,416$ Supplies and Materials 89,721 69,790 73,400 65,400 99,425 Maintenance 44,977 43,449 53,000 49,000 73,206 Contractual Service 89,323 107,970 142,682 127,530 123,375 Capital Outlay 37,272 - 53,000 53,000 - TOTAL EXPENDITURES 1,320,882$ 1,431,318$ 1,493,656$ 1,417,750$ 1,581,422$ Expenditures by Division Equipment Services 1,320,882 1,431,318 1,493,656 1,417,750 1,581,422 TOTAL EXPENDITURES 1,320,882$ 1,431,318$ 1,493,656$ 1,417,750$ 1,581,422$ CITY OF PORT ARTHUR 2024-2025 BUDGET EQUIPMENT SERVICES 100 Amended 001-13-037 Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 688,001$ 777,362$ 792,174$ 740,500$ 888,040$ Overtime Earnings 61,269 74,988 36,000 36,960 36,000 Allowances 5,786 - - 3,360 3,360 Social Security 56,933 64,012 63,271 62,000 70,690 Retirement 105,605 121,514 125,053 120,000 138,610 Health Insurance 98,612 120,656 155,076 145,000 127,116 Workers Compensation 13,829 20,754 - 15,000 21,600 Terminating Pay 29,555 30,823 - - - Total Salaries and Benefits 1,059,588 1,210,109 1,171,574 1,122,820 1,285,416 Supplies and Materials Office Supplies 3,063 1,879 2,900 2,500 2,400 Postage - - - - 500 Fuel & Lubrication 16,332 19,994 21,000 15,500 11,025 Minor Equipment 39,308 18,083 13,500 13,400 42,000 IT Equipment - - - - - Uniforms and Cleaning 8,877 10,962 11,000 10,000 16,800 Medical Supplies 919 1,004 1,000 1,000 1,500 Other Supplies and Material 21,222 17,868 24,000 23,000 25,200 Total Supplies and Materials 89,721 69,790 73,400 65,400 99,425 Maintenance Building Maintenance 26,516 24,039 23,000 21,500 43,439 Equipment Maintenance 6,742 12,975 15,000 14,250 16,538 Motor Vehicle Maintenance 11,720 6,436 15,000 13,250 13,230 Total Maintenance 44,977 43,449 53,000 49,000 73,206 Contractual Service Rent - - - - - Professional Services 482 1,082 1,000 1,000 5,100 Advertising - - - - - Travel and Education - 12,320 4,500 4,500 13,125 Other Contractual Service 13,883 - 2,682 2,500 4,000 Temporary Services 54,658 64,846 98,000 85,000 65,000 Computer Programs - 966 2,000 1,550 3,150 Electricity 11,663 14,112 15,000 13,250 15,750 Gas 5,301 11,192 16,000 15,280 13,650 Communications 3,336 3,452 3,500 4,450 3,600 Total Contractual Services 89,323 107,970 142,682 127,530 123,375 Capital Outlay Equipment 37,272 - 53,000 53,000 - TOTAL EXPENDITURES 1,320,882$ 1,431,318$ 1,493,656$ 1,417,750$ 1,581,422$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION EQUIPMENT SERVICES 101 102 Library Making Port Arthur the Best Place to Live, Work, and Play by delivering superior library services. The library achieves this mission by acquiring, organizing, and providing access to a wide variety of information and materials to help fulfill the intellectual, educational, social and recreational needs of the entire community. We promote the use of library resources by keeping the community informed of their availability. The Library upholds the principles of intellectual freedom and the public's right to know by providing people of all ages, races, creeds, and physical conditions with access to information and materials reflecting all points of view. We support lifelong learning in the community and library staff aims to carry out this mission with input from the community we serve, recognizing the need to grow as the community changes. 2024 Accomplishments Circulations of Items: 15,259 Circulation of Online Items: 6,589 Number of Reference Questions Answered: 12,275 2025 Goals Circulate 16,000 Items Circulate 7,000 Items Online Answer 13,000 Reference Questions 103 Library Director1 FTE Administration1 FTE Library Services Cataloging3 FTE Children’s1 FTE Reference2 FTE Circulation1 FTE Acquisitions1 FTE Information Technology 1 FTE 104 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 1,003,631$ 1,093,981$ 1,126,887$ 1,026,942$ 1,163,126$ Supplies and Materials 123,870 119,455 140,720 137,210 153,030 Maintenance 126,495 36,724 44,030 44,000 63,630 Contractual Service 131,435 144,888 149,217 142,710 159,007 TOTAL EXPENDITURES 1,385,431$ 1,395,047$ 1,460,854$ 1,350,862$ 1,538,793$ Expenditures by Division Library 1,385,431$ 1,395,047$ 1,460,854$ 1,350,862$ 1,538,793$ DEPARTMENTAL SUMMARY - LIBRARY CITY OF PORT ARTHUR 2024-2025 BUDGET 105 Amended Actual Actual Budget Estimated Proposed 001-27-067 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 635,291 688,651 739,056 656,772 761,230$ Overtime Earnings 7,310$ 11,649$ 7,000$ 5,500$ 13,000 Allowances 320 -- 2,000 1,440 Extra Help 76,974 86,189 86,450 84,400 90,720 Social Security 53,917 58,683 54,239 54,300 58,930 Retirement 90,908 99,650 107,202 100,000 115,550 Health Insurance 109,627 119,655 132,940 121,777 119,772 Workers Compensation 3,126 2,474 - 2,193 2,484 Terminating Pay 26,158 27,030 - -- Total Salaries and Benefits 1,003,631 1,093,981 1,126,887 1,026,942 1,163,126 Supplies and Materials Office Supplies 18,541 15,949 18,300 18,100 18,800 Postage --- - 500 Books 67,256 63,217 80,300 78,500 89,800 Periodicals 8,975 12,764 12,400 12,200 14,700 Audio Visual 4,514 4,602 4,950 4,850 4,950 On Line Databases 11,322 8,735 10,720 10,520 9,860 Fuel and Lubrication 8 -- - - Minor Equipment --- - - IT Equipment --- - - Uniforms and Cleaning 3,123 2,811 2,900 1,550 3,800 Other Supplies and Material 10,131 11,377 11,150 11,490 10,620 Total Supplies and Materials 123,870 119,455 140,720 137,210 153,030 Maintenance Building Maintenance 125,796 36,111 42,530 42,500 61,130 Equipment Maintenance 699 613 1,500 1,500 2,500 Total Maintenance 126,495 36,724 44,030 44,000 63,630 Contractual Service Books 94,000 94,000 Periodicals 12,500 12,500 Audio Visual 5,500 5,500 On Line Databases 11,500 11,500 Rent 2,633 3,475 4,610 3,760 2,900 Professional Services 2,971 2,986 3,700 3,700 3,700 Advertising 3,016 2,808 3,500 3,500 3,500 Travel and Education 10,156 9,555 10,700 10,150 15,700 Computer Programs 410 755 1,000 1,000 1,520 Other Contractual Services 48,606 57,495 57,560 56,000 57,540 Temporary Services 2,570 5,957 6,240 6,000 6,240 Electricity 47,005 44,511 44,400 41,700 50,400 Gas 3,426 5,440 6,960 6,500 6,960 Communications 10,642 11,907 10,547 10,400 10,547 Total Contractual Services 131,435 144,888 149,217 142,710 159,007 TOTAL EXPENDITURES 1,385,431$ 1,395,047$ 1,460,854$ 1,350,862$ 1,538,793$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION LIBRARY 106 DEBT SERVICE FUND The Debt Service Fund, established by ordinance, accounts for the resources accumulated and provides for the payment of debt, including principal and interest of long-term general obligation debt of governmental funds. In the Debt Service Fund, an ad valorem (property) tax rate and tax levy are required to be computed and levied, which will be sufficient to collect the money to satisfy annual debt service requirements. 107 Amended Actual Actual Budget Estimated Proposed Fund 201 21-22 22-23 23-24 23-24 24-25 REVENUES AND OTHER SOURCES Tax Revenue 7,784,858$ 8,656,280$ 9,977,454$ 9,900,000$ 9,750,000$ Delinquent Tax Revenue 269,774 509,539 250,000 150,000 250,000 Interest and Miscellaneous - - 5,000 5,000 5,000 Other - - - - 360,885 Economic Development Corporation 327,250 202,849 217,748 327,250 218,832 Premium on Bonds 235,337 - - - - Transfer from Pleasure Island - - 150,000 - 150,000 Transfer from Water & Sewer Fund 1,803,451 2,083,410 3,119,242 1,803,451 4,188,686 Transfer from Solid Waste Fund 1,327,719 1,217,076 175,000 1,327,719 1,327,719 TOTAL REVENUES 11,748,389 12,669,155 13,894,444 13,513,420 16,251,122 EXPENDITURES Principal Retirements 4,806,500 5,712,000 8,715,000 8,466,687 9,059,990 Lease Principal 356,860 135,886 1,025,526 - 1,078,963 Interest 1,346,026 2,415,921 3,413,496 3,056,843 4,039,122 Fiscal Charges 1,150 3,850 5,000 9,000 5,000 Bond Issuance Cost 167,592 - - - - Discount on Bond 62,602 - - - - TOTAL EXPENDITURES 6,740,731 8,267,657 13,159,022 11,532,530 14,183,075 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 5,007,658 4,401,497 735,422 1,980,890 2,068,047 Fund Balance--Beginning of the year 7,126,646 12,134,304 16,535,801 17,271,223 19,252,113 Fund Balance--End of the year 12,134,304$ 16,535,801$ 17,271,223$ 19,252,113$ 21,320,160$ DEBT SERVICE FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 108 Balance Balance Outstanding Outstanding Issue 09/30/24 Principal Interest Total 09/30/25 General Obligation Bonds 2021 General Obligation Refunding Bonds 865,000$ 265,000 36,625 301,625$ 600,000$ 2019 General Obligation Refunding Bonds (1) 5,499,947$ 974,990$ 237,024$ 1,212,014 4,524,957$ 2017 General Obligation Refunding Bonds 2,755,001 660,000 35,895 695,895 2,095,001 Total General Obligation Bonds 9,119,948 1,899,990 309,544 2,209,534 7,219,958 Certificates of Obligation 2024 Certificates of Obligation (Estimated)19,675,000 2,625,000 670,489 3,295,489 17,050,000 2023 Certificates of Obligation 21,245,000 690,000 1,014,550 1,704,550 20,555,000 2022 Certificates of Obligation 7,980,000 285,000 357,675 642,675 7,695,000 2021 Certificates of Obligation (4) 23,755,000 945,000 1,003,725 1,948,725 22,810,000 2020 A Certificates of Obligation 6,835,000 400,000 276,000 676,000 6,435,000 2020 B Certificates of Obligation (3)(5) 54,755,000 2,000,000 405,580 2,405,580 52,755,000 2015 B Certificates of Obligation 215,000 215,000 1,559 216,559 0 Total Certificates of Obligation 134,460,000 7,160,000 3,729,578 10,889,578 127,300,000 Total Bonded Debt 143,579,948 9,059,990 4,039,122 13,099,112 134,519,958 Capital Lease Obligations 2014 Seimen's Financial Phase II 222,670 93,433 5,988 99,421 129,237 2015 Seimen's Financial Phase III * 3,811,055 671,820 126,198 904,879 3,139,235 2021 PNC Equipment Finance (Fire Truck)960,844 313,710 19,986 333,696 647,134 Total Capital Lease Obligations 4,994,569 1,078,963 152,172 1,337,996 3,915,606 TOTAL 148,574,517$ 10,138,953$ 4,191,294$ 14,437,108$ 138,435,564$ *Partially self supported Fiscal Year 2024 CITY OF PORT ARTHUR 2024-2025 BUDGET Schedule of Current Debt Service Requirements 109 110 Water and Sewer Department The Water Utilities Department’s mission is to provide uninterrupted potable water and sanitary sewer services to its customers while meeting state and federal regulations. 2024 Accomplishments Completed: rehabilitation of two elevated water storage tanks. 40,217 linear feet of sewer line replacement in Sabine Pass and City. 5,790 linear feet of 8” waterline and 3,510 linear feet 16” directional bore under Taylor Bayou to Sanitary Landfill Awarded: contract to replace 20” Atlanta Avenue waterline at 2,657 linear feet. $1.2 million in-house designed improvements contract for Port Acres WWTP. contract to coat the two 36” aerial water crossings on Savannah Avenue. $5.7 million 42” sanitary force main design build from Main Outfall LS to Main WWTP. Design: 3rd Avenue Sewer Lift Station design commenced on new site acquired by expropriation. 46th Street Lift Station force main replacement. 46th Street Lift Station pump and piping replacement 2025 Goals Complete water system model. Construct Hwy 365 sewer lift station and force main improvements. Complete metering and AMI and lead and copper survey. Complete 40,000 linear feet of sewer replacement and 2,000 linear feet of waterline replacement. 111 Water Director1 FTE Assistant Director2 FTE Administration7 FTE Customer Service15 FTE Operations Manager1 FTE Purification18 FTE AssistantOp. Mgr.1 FTE Distribution26 FTE Conveyance39 FTE Wastewater Treatment16 FTE Regulatory Services4 FTE 112 Amended Actual Actual Budget Estimated Proposed Fund 410 21-22 22-23 23-24 23-24 24-25 REVENUES AND OTHER SOURCES Water Service 13,516,036 14,447,870 15,300,000 15,300,000 16,500,000 Water Service - Industry 6,446,128 7,377,526 7,597,000 7,597,000 8,500,000 Sewer Service 10,921,833 11,941,010 12,936,300 12,936,300 14,759,269 Other Charges for Services 661,301 402,829 475,000 492,000 415,011 Late Fees 537,878 596,766 665,000 496,500 536,121 Miscellaneous Revenues 29,855 173,404 160,000 154,500 29,798 TOTAL REVENUES 32,113,030 34,939,406 37,133,300 36,976,300 40,740,199 Transfers from Solid Waste 410,000 375,833 410,000 410,000 410,000 Total Transfers In and Other Revenues 410,000 375,833 410,000 410,000 410,000 TOTAL REVENUES AND TRANSFERS 32,523,030 35,315,240 37,543,300 37,386,300 41,150,199 EXPENSES AND OTHER USES Administration 1,769,340 2,126,295 1,968,866 1,486,423 2,140,061 Customer Service 1,637,110 2,015,227 2,325,739 1,789,718 2,480,092 Water Purification 6,917,444 9,206,142 10,123,799 7,612,136 10,847,771 Water Distribution 3,454,002 4,783,229 4,007,601 3,545,725 4,416,493 Wastewater Conveyance 5,285,910 6,237,327 5,590,956 5,345,613 6,653,142 Wastewater Treatment 2,662,120 2,459,314 3,369,540 2,839,022 3,438,963 Environmental Regulatory Services 465,239 574,654 700,681 695,848 828,106 TOTAL OPERATING EXPENSES 22,191,166 27,402,188 28,087,182 23,314,485 30,804,628 Transfers to other funds: General Fund Administration 4,908,647 2,366,305 2,371,637 2,371,637 2,371,637 Collections 469,880 - 133,000 133,000 133,000 Debt Service-GO & CO 1,803,451 2,083,410 3,119,242 3,119,242 4,188,686 Debt Service - Future 1,489,274 750,008 - - - Debt Service-Lease Pymts - - - - Capital Reserve-New Equipment 457,000 1,576,227 884,369 884,369 1,719,520 Capital Reserve-Fleet Rental Chrg - - - - Capital Improvement Fund - - - - General Liability Fund 355,000 325,417 500,000 500,000 500,000 Other 1,060,300 1,100,000 2,000,000 950,000 1,432,722 Total Transfers Out and Other Expenses 10,543,552 8,201,367 9,008,248 7,958,248 10,345,565 TOTAL EXPENSES AND OTHER USES 32,734,718 35,603,555 37,095,430 31,272,733 41,150,193 WATER AND SEWER FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 113 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 11,192,696$ 12,775,074$ 11,062,527$ 10,404,535$ 12,115,882$ Supplies and Materials 5,430,518 7,246,277 7,730,752 5,940,200 8,313,264 Maintenance 2,271,620 3,525,031 4,456,458 2,903,600 5,229,134 Contractual Service 3,183,239 3,790,417 4,516,190 4,014,150 5,080,910 Capital Outlay 113,093 65,389 321,255 52,000 65,438 TOTAL OPERATING EXPENDITURES 22,191,166$ 27,402,188$ 28,087,182$ 23,314,485$ 30,804,628$ Expenditures by Division Administration 1,769,340$ 2,126,295$ 1,968,866$ 1,486,423$ 2,140,061$ Customer Service 1,637,110 2,015,227 2,325,739 1,789,718 2,480,092 Water Purification 6,917,444 9,206,142 10,123,799 7,612,136 10,847,771 Water Distribution 3,454,002 4,783,229 4,007,601 3,545,725 4,416,493 Wastewater Conveyance 5,285,910 6,237,327 5,590,956 5,345,613 6,653,142 Wastewater Treatment 2,662,120 2,459,314 3,369,540 2,839,022 3,438,963 Environmental Regulatory Service 465,239 574,654 700,681 695,848 828,106 TOTAL OPERATING EXPENDITURES 22,191,166$ 27,402,188$ 28,087,182$ 23,314,485$ 30,804,628$ DEPARTMENTAL SUMMARY WATER AND SEWER FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 114 Amended 410-40-200 Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 863,769$ 927,047$ 805,721$ 650,000$ 914,360$ Overtime Earnings 98,684 108,483 40,000 40,000 40,000 Allowance 2,717 - - - - Social Security 70,670 76,954 65,150 40,704 73,010 Retirement 135,188 150,008 128,768 120,000 143,160 Health Insurance 133,770 149,527 159,682 104,569 113,292 Workers Compensation 10,253 10,729 - - 9,936 Terminating Pay 37,146 38,247 - - - Total Salaries and Benefits 1,352,198 1,460,995 1,199,321 955,273 1,293,758 Supplies and Materials Office Supplies 4,983 4,187 6,600 5,000 4,500 Other Supplies & Materials 5,083 6,234 34,250 5,000 7,200 Fuel and Lubrication 92 2,161 4,000 2,000 2,000 Minor Equipment 2,738 2,452 4,400 4,400 4,000 IT Equipment 28,899 11,254 62,885 49,500 11,253 Uniforms and Cleaning 2,823 1,033 5,500 4,500 4,600 . Total Supplies and Materials 44,618 27,321 117,635 70,400 33,553 Maintenance Building Maintenance 38,845 91,720 106,000 48,000 135,200 Equipment Maintenance 2,315 2,898 4,000 2,800 4,000 Motor Vehicle Maintenance 915 1,537 2,000 1,000 2,000 Total Maintenance 42,075 96,155 112,000 51,800 141,200 Contractual Service Professional Services 238,404 325,503 340,000 311,700 550,000 Advertising 5,953 7,984 10,000 6,000 8,025 Travel and Education 3,896 3,708 10,000 8,650 12,000 Computer Programs 3,609 154 9,000 - 10,000 Other Contractual Services 7,737 10,025 9,500 8,000 10,025 Temporary Services 34,844 159,835 121,000 35,000 40,000 Electricity 14,615 14,090 15,000 14,500 16,000 Gas 2,731 2,132 3,410 3,000 3,500 Communications 18,662 18,393 22,000 22,100 22,000 Total Contractual Services 330,449 541,823 539,910 408,950 671,550 TOTAL EXPENDITURES 1,769,340$ 2,126,295$ 1,968,866$ 1,486,423$ 2,140,061$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION ADMINISTRATION 115 Amended Actual Actual Budget Estimated Proposed 410-40-205 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 578,455$ 526,461$ 781,861$ 655,511$ 805,320$ Overtime Earnings 178,690 155,172 160,000 140,000 160,000 Allowances 240 298 - 960 960 Social Security 56,908 50,203 57,386 49,541 73,930 Retirement 105,295 96,996 113,421 90,000 144,950 Health Insurance 83,567 77,719 140,651 91,058 81,324 Workers Compensation 9,537 8,807 - 8,648 8,208 Terminating Pay 24,171 20,308 - - - Total Salaries and Benefits 1,036,863 935,965 1,253,319 1,035,718 1,274,692 Supplies and Materials Office Supplies 5,473 7,277 9,500 8,000 10,500 Fuel and Lubrication 32,817 39,058 42,000 40,000 42,000 Minor Equipment 10,959 16,118 30,000 18,000 40,000 Uniforms and Cleaning 3,301 3,644 6,000 5,500 6,000 Total Supplies and Materials 52,549 66,098 87,500 71,500 98,500 Maintenance Building Maintenance 998 2,000 3,000 3,000 3,000 Equipment Maintenance 20,974 379,952 265,000 35,000 420,000 Vehicle Maintenance 11,499 10,536 40,000 23,000 40,000 Total Maintenance 33,472 392,487 308,000 61,000 463,000 Contractual Service Professional Services 168,495 126,567 205,000 155,000 165,000 Advertising 341 363 - 2,000 2,000 Travel and Education 1,881 1,125 2,000 2,000 2,500 Computer Programs - - 7,000 5,500 10,000 Other Contractual Service 20,709 1,284 30,000 25,000 30,000 Temporary Services 316,011 485,323 425,000 425,000 425,000 Communications 6,790 6,015 7,920 7,000 9,400 - - Total Contractual Services 514,227 620,677 676,920 621,500 643,900 TOTAL EXPENDITURES 1,637,110$ 2,015,227$ 2,325,739$ 1,789,718$ 2,480,092$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION CUSTOMER SERVICE 116 Amended 410-40-210 Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 864,917$ 1,023,507$ 905,563$ 944,366$ 1,054,270$ Overtime Earnings 181,861 187,884 150,000 150,000 150,000 Allowances 1,367 434 - 450 480 Social Security 78,885 91,230 75,114 73,500 92,160 Retirement 140,160 172,592 148,460 145,000 180,710 Health Insurance 142,118 153,806 184,102 121,820 126,684 Workers Compensation 16,781 23,797 - 16,000 17,712 Terminating Pay 36,924 38,650 - - - Total Salaries and Benefits 1,463,011 1,691,900 1,463,239 1,451,136 1,622,016 Supplies and Materials Office Supplies 2,023 3,728 4,500 4,000 4,000 Fuel and Lubrication 23,172 26,333 35,000 20,000 35,000 Minor Equipment 1,605 39,010 62,000 59,000 44,700 Uniforms and Cleaning 5,924 3,557 9,000 7,000 9,000 Other Supplies & Material 47,369 59,713 60,000 60,000 61,505 Raw Water 2,204,557 2,593,843 2,500,000 2,500,000 3,000,000 Treatment Chemicals 2,039,988 3,343,757 3,823,000 2,166,000 3,700,000 Total Supplies and Materials 4,324,637 6,069,942 6,493,500 4,816,000 6,854,205 Maintenance Building Maintenance 114,947 243,028 230,000 145,000 256,690 Equipment Maintenance 350,456 358,402 1,028,000 500,000 1,200,000 Motor Vehicle Maintenance 18,317 8,873 25,000 8,000 9,600 Total Maintenance 483,720 610,303 1,283,000 653,000 1,466,290 Contractual Service Rent - - - - - Professional Services 81,741 83,264 65,000 50,000 86,800 Travel and Education 6,329 4,198 6,000 6,000 9,000 Other Contractual Service 7,799 18,591 22,000 20,000 11,702 Regulatory Fees 42,549 61,358 63,000 45,000 61,358 Temporary Services 4,764 12,466 15,000 - - Electricity 492,465 644,524 700,000 540,000 720,000 Gas 4,213 5,658 8,000 5,000 8,000 Communications 6,216 3,939 5,060 6,000 8,400 Total Contractual Services 646,075 833,998 884,060 672,000 905,260 Equipment - - - 20,000 - Building Improvements - - - - - Capital Outlay - - - 20,000 - TOTAL EXPENDITURES 6,917,444$ 9,206,142$ 10,123,799$ 7,612,136$ 10,847,771$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION WATER PURIFICATION 117 Amended 410-40-215 Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 1,181,588$ 1,439,561$ 1,225,478$ 1,225,480$ 1,262,250$ Overtime Earnings 773,162 1,084,566 650,000 650,000 650,000 Allowances - - - - - Social Security 142,296 183,939 89,936 120,000 146,300 Retirement 270,580 355,507 177,756 180,000 286,850 Health Insurance 159,242 175,429 220,431 163,245 143,640 Workers Compensation 21,824 25,102 - 19,800 21,924 Terminating Pay 46,902 40,553 - - - Total Salaries and Benefits 2,595,593 3,304,659 2,363,601 2,358,525 2,510,964 Supplies and Materials Office Supplies 5,452 5,477 5,000 5,000 5,500 Fuel and Lubrication 76,839 80,066 70,000 50,000 50,000 Minor Equipment 14,225 53,580 30,000 25,000 110,000 Uniforms and Cleaning 10,317 10,591 10,000 9,800 12,600 Other Supplies & Material 33,362 32,163 35,000 35,000 37,000 Treatment Chemicals 1,393 - 5,500 2,000 2,000 Total Supplies and Materials 141,589 181,877 155,500 126,800 217,100 Maintenance Building Maintenance 7,593 7,434 140,000 10,000 12,200 Water System Maintenance 386,411 842,666 772,000 580,900 1,144,443 Streets 45,282 147,655 130,000 120,000 148,300 Equipment Maintenance 23,784 44,457 65,000 39,000 45,116 Motor Vehicle Maintenance 39,499 26,896 40,000 40,000 50,000 Other Maintenance 1,935 - 2,000 1,500 1,870 Total Maintenance 504,504 1,069,108 1,149,000 791,400 1,401,929 Contractual Service Rent 21,062 62,060 40,000 35,000 77,300 Professional Services 12,815 9,724 35,000 19,000 21,100 Advertising - - - 2,000 - Travel and Education 6,949 2,926 8,000 5,500 5,600 Other Contractual Services 26,685 27,462 80,500 30,000 30,900 Temporary Services 17,177 - 18,000 20,000 - Electricity 126,751 124,332 150,000 150,000 150,000 Communications 877 1,081 8,000 7,500 1,600 .. Total Contractual Services 212,316 227,585 339,500 269,000 286,500 Equipment - - - - - Capital Outlay - - - - - TOTAL EXPENDITURES 3,454,002$ 4,783,229$ 4,007,601$ 3,545,725$ 4,416,493$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION WATER DISTRIBUTION 118 Amended 410-40-220 Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 1,934,667$ 2,014,479$ 1,807,349$ 1,826,320$ 2,144,820$ Overtime Earnings 735,025 977,518 575,000 600,000 650,000 Allowances 360 - - 200 480 Social Security 197,851 226,124 152,845 139,330 213,810 Retirement 372,721 432,894 302,094 310,000 419,230 Health Insurance 319,935 324,477 374,621 297,963 310,608 Workers Compensation 42,475 48,364 - 44,000 47,088 Terminating Pay 82,824 72,095 - - - Total Salaries and Benefits 3,685,857 4,095,951 3,211,909 3,217,813 3,786,036 Supplies and Materials Office Supplies 5,253 5,392 10,500 7,000 5,500 Fuel and Lubrication 134,033 122,717 121,000 121,000 121,000 Minor Equipment 7,936 67,740 40,000 40,000 71,606 Uniforms and Cleaning 14,193 14,317 17,317 15,000 15,000 Other Supplies & Material 52,900 62,582 58,700 56,000 63,800 Treatment Chemicals 43,106 18,110 40,000 40,000 40,000 Total Supplies and Materials 257,421 290,859 287,517 279,000 316,906 Maintenance Building Maintenance 1,564 865 2,500 2,000 1,000 Sewer System Maintenance 407,013 458,048 702,000 610,000 786,300 Equipment Maintenance 146,333 395,243 375,730 250,000 398,165 Vehicle Maintenance 108,412 103,783 69,800 68,000 108,750 Total Maintenance 663,321 957,939 1,150,030 930,000 1,294,215 Contractual Service Rent 32,421 107,933 70,000 53,400 116,600 Professional Services 27,462 25,981 30,000 27,500 26,300 Travel and Education 1,150 3,591 9,000 5,400 5,400 Other Contractual Service 57,998 65,524 40,000 40,000 320,000 Temporary Services 155,890 330,031 462,000 462,000 422,000 Electricity 294,388 308,071 300,000 300,000 300,000 Gas 7,928 10,899 9,500 9,500 9,500 Communications 5,374 5,688 18,000 18,000 18,000 Fines and Penalties 2,200 2,510 3,000 3,000 5,785 Total Contractual Services 584,811 860,229 941,500 918,800 1,223,585 Fines and Penalties - - - - - Equipment 94,500 32,350 - - 32,400 Capital Outlay 94,500 32,350 - - 32,400 - - TOTAL EXPENDITURES 5,285,910$ 6,237,327$ 5,590,956$ 5,345,613$ 6,653,142$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION WASTEWATER CONVEYANCE 119 Amended Actual Actual Budget Estimated Proposed 410-40-225 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 422,093$ 565,136$ 837,637$ 700,000$ 890,170$ Overtime Earnings 53,796 41,083 50,000 50,000 50,000 Allowances 954 600 - 960 960 Social Security 35,880 46,922 63,422 63,422 72,190 Retirement 69,019 89,479 125,352 120,000 141,550 Health Insurance 54,978 80,205 155,446 92,448 92,448 Workers Compensation 7,541 9,927 - 18,792 18,792 Terminating Pay 15,630 18,774 - - - Total Salaries and Benefits 659,890 852,126 1,231,857 1,045,622 1,266,110 Supplies and Materials Office Supplies 1,452 5,779 6,500 3,500 6,700 Fuel and Lubrication 68,251 13,507 17,600 17,600 25,000 Minor Equipment 31,694 21,344 30,000 30,000 30,000 Uniforms and Cleaning 12,254 14,763 18,000 16,000 16,000 Other Supplies & Material 56,010 43,106 58,000 56,400 140,000 Treatment Chemicals 427,186 504,642 442,000 442,000 553,000 Total Supplies and Materials 596,847 603,141 572,100 565,500 770,700 Maintenance Building Maintenance 9,719 55,972 29,600 25,000 60,000 Equipment Maintenance 518,238 328,555 393,428 360,000 370,000 Vehicle Maintenance 15,602 12,012 30,000 30,000 30,000 Total Maintenance 543,558 396,539 453,028 415,000 460,000 Contractual Service Rent 87,290 - 40,000 40,000 40,000 Professional Services 25,706 15,875 30,900 30,900 30,900 Travel and Education 493 4,431 20,400 20,000 20,000 Computer Programs 92 - - - 4,000 Other Contractual Service 122,959 36,154 35,000 35,000 209,478 Regulatory Fees 100,671 102,721 150,000 140,000 104,737 Temporary Services 75,505 66,000 50,000 50,000 35,000 Electricity 422,511 338,348 450,000 450,000 450,000 Communications 8,005 10,940 15,000 15,000 15,000 Total Contractual Services 843,231 574,469 791,300 780,900 909,115 Equipment 18,593 33,039 321,255 32,000 33,038 Capital Outlay 18,593 33,039 321,255 32,000 33,038 TOTAL EXPENDITURES 2,662,120$ 2,459,314$ 3,369,540$ 2,839,022$ 3,438,963$ DETAIL EXPENDITURES - BY DIVISION WASTEWATER TREATMENT CITY OF PORT ARTHUR 2024-2025 BUDGET 120 Amended Actual Actual Budget Estimated Proposed 410-40-230 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 277,956$ 297,370$ 239,064$ 240,000$ 246,240$ Overtime Earnings 1,235 4,167 5,000 5,000 5,000 Allowances 960 - - 480 480 Social Security 20,206 21,644 17,544 17,544 19,220 Retirement 38,871 42,923 34,674 34,674 37,690 Health Insurance 46,497 54,307 42,999 42,000 52,812 Workers Compensation 1,847 804 - 750 864 Terminating Pay 11,712 12,263 - - - Total Salaries and Benefits 399,284 433,478 339,281 340,448 362,306 Supplies and Materials Office Supplies 624 598 2,000 2,000 3,000 Treatment Chemicals - - 1,000 1,000 3,000 Fuel and Lubrication 10,301 4,939 5,000 3,500 3,500 Minor Equipment 1,303 327 1,000 1,000 8,000 Uniforms and Cleaning 430 922 1,000 1,000 2,000 Other Supplies & Material 198 254 7,000 2,500 2,800 Total Supplies and Materials 12,856 7,040 17,000 11,000 22,300 Maintenance Equipment Maintenance - 500 400 400 500 Vehicle Maintenance 970 2,000 1,000 1,000 2,000 Total Maintenance 970 2,500 1,400 1,400 2,500 Contractual Service Professional Services 17,193 21,286 60,000 60,000 60,000 Travel and Education 7,181 5,344 9,000 9,000 9,000 Computer Programs - - 3,000 3,000 10,000 Other Contractual Service 27,755 103,296 269,000 269,000 360,000 Regulatory Fees - 1,710 2,000 2,000 2,000 Total Contractual Services 52,129 131,636 343,000 343,000 441,000 TOTAL EXPENDITURES 465,239$ 574,654$ 700,681$ 695,848$ 828,106$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION ENVIRONMENTAL REGULATORY SERVICE 121 122 Solid Waste The Solid Waste Division, which encompasses Residential Garbage, Bulk Waste (Trash), and Commercial Collection, maintains citizens’ health and safety through the collection and disposal of refuse. Residential Garbage provides garbage collection services for residents of Port Arthur. Bulk Waste is responsible for heavy trash and brush pickup throughout the City Commercial Collection is responsible for commercial garbage pickup. The Landfill provides a safe, sanitary location for the proper disposal of refuse. It is regulated by the Texas Commission on Environmental Quality (TCEQ). 2024 Accomplishments Increase Employee Development Identify Alternate Funding Sources for the Rehabilitation and Development of City Facilities Increase Interdepartmental Collaboration and Partnerships 2025 Goals Increase Asset Management Efforts Enhance the Employee Experience/Make Public Works the Department of Choice Increase Public Education and Outreach on Departmental Responsibilities 123 Public Works Director 1 FTE Solid Waste Administration 2 FTE Container Service6 FTE Trash Collection 14 FTE Residential Collection16 FTE Landfill 10 FTE 124 Amended Actual Actual Budget Estimated Proposed Fund 403 21-22 22-23 23-24 23-24 24-25 REVENUES AND OTHER SOURCES Residential Service 5,143,642$ 5,458,097$ 5,300,000$ 5,680,000$ 5,770,000$ Commercial Containers 2,782,670 2,837,547 3,000,000 2,600,000 3,000,000 Landfill Charges 1,270,706 3,955,016 2,900,000 1,800,000 2,500,000 Municipal Landfill Contracts 232,883 214,398 230,000 290,000 290,000 Late Fees 136,076 132,429 140,000 140,000 140,000 Miscellaneous Income - - - - 1,114,027 Fund Balance/Reserve - - 1,047,000 - 227,910 TOTAL REVENUES 9,565,978 12,597,487 12,617,000 10,510,000 13,041,937 Total Transfers In and Other Revenues 9,565,978 12,597,487 12,617,000 10,510,000 13,041,937 EXPENSES AND OTHER USES Administration 273,338 118,521 539,395 268,683 397,584 Trash Collection 1,035,378 775,684 1,274,647 1,255,086 1,506,292 Residential Collection 2,061,551 1,531,716 1,955,000 1,621,562 2,007,320 Container Service 892,271 1,374,081 1,041,361 775,262 1,134,352 Landfill Operation 2,780,176 2,932,510 3,928,307 3,189,301 #4,389,093 TOTAL OPERATING EXPENSES 7,042,715 6,732,511 8,738,710 7,109,894 9,434,641 Transfers to other funds: Debt Service - Lease Payments 1,327,719 1,217,076 175,000 1,327,719 1,327,719 General Liability Fund 240,000 220,000 338,000 240,000 312,910 Capital Reserve -Fleet Rental Chrg - - - - 1,240,000 Water & Sewer Fd (Billing)410,000 375,833 410,000 410,000 410,000 General Fund 291,667 267,361 291,667 291,667 291,667 Other 1,112,000 22,917 1,810,000 1,112,000 25,000 Total Transfers Out and Other Expenses 3,381,386 2,103,187 3,024,667 3,381,386 3,607,296 TOTAL EXPENSES AND OTHER USES 10,424,101 8,835,698 11,763,377 10,491,280 13,041,937 SOLID WASTE FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 125 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 3,562,606$ 3,601,091$ 3,912,400$ 3,746,529$ 4,272,108$ Supplies and Materials 752,196 801,031 1,059,112 516,901 1,101,210 Maintenance 610,856 874,818 1,074,029 748,340 1,165,496 Contractual Service 2,117,057 1,334,094 2,543,170 1,948,124 1,750,827 Capital Outlay - 121,477 150,000 150,000 1,145,000 TOTAL EXPENDITURES 7,042,715$ 6,732,511$ 8,738,710$ 7,109,894$ 9,434,641$ Expenditures by Division Administration 273,338$ 118,521$ 539,395$ 268,683$ 397,584$ Trash Collection 1,035,378 775,684 1,274,647 1,255,086 1,506,292 Residential Collection 2,061,551 1,531,716 1,955,000 1,621,562 2,007,320 Container Service 892,271 1,374,081 1,041,361 775,262 1,134,352 Landfill Operation 2,780,176 2,932,510 3,928,307 3,189,301 4,389,093 TOTAL EXPENDITURES 7,042,715$ 6,732,511$ 8,738,710$ 7,109,894$ 9,434,641$ DEPARTMENTAL SUMMARY SOLID WASTE FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 126 Amended Actual Actual Budget Estimated Proposed 403-50-300-21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 161,236$ 61,856$ 143,910$ 157,667$ 180,160$ Overtime Earnings - - 1,000 1,000 1,000 Allowances 240 - - 960 960 Social Security 11,850 5,563 12,836 12,135 13,860 Retirement 24,376 10,954 25,369 22,144 27,180 Health Insurance 27,570 14,237 31,460 29,229 31,103 Workers Compensation 6,778 4,516 - 8,439 8,351 Terminating Pay 6,967 3,341 - 6,859 - Total Salaries and Benefits 239,017 100,466 214,575 238,433 262,614 Supplies and Materials Office Supplies 629 1,140 1,700 1,500 1,300 Postage - - - - 400 Fuel and Lubrication 5,674 4,815 35,000 15,000 20,000 Minor Equipment 60 - 470 100 250 IT Equipment - - 1,220 - 1,220 Uniforms and Cleaning 39 391 800 1,200 800 Total Supplies and Materials 6,402 6,346 39,190 17,800 23,970 Maintenance Motor Vehicle Maintenance 6,498 5,972 9,140 6,500 6,500 Total Maintenance 6,498 5,972 9,140 6,500 6,500 Contractual Service Professional Services 2,877 1,737 271,750 3,600 100,000 Advertising - - - 850 - Travel and Education 189 4,000 4,190 1,000 4,000 Temporary Services 18,355 - - - - Communications - - 550 500 500 Total Contractual Services 21,421 5,737 276,490 5,950 104,500 TOTAL EXPENDITURES 273,338$ 118,521$ 539,395$ 268,683$ 397,584$ CITY OF PORT ARTHUR 2024-2025 BUDGET DEPARTMENTAL SUMMARY ADMINISTRATION 127 Amended Actual Actual Budget Estimated Proposed 403-50-305 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 316,150$ 302,273$ 564,649$ 601,968$ 639,270$ Overtime Earnings 66,598 33,104 117,000 125,000 125,000 Allowances - - - - - Social Security 28,073 25,258 45,546 46,051 58,470 Retirement 55,069 50,599 90,020 78,472 114,650 Health Insurance 35,159 38,666 111,632 88,149 64,908 Workers Compensation 8,595 9,208 - 29,680 15,444 Terminating Pay 12,055 8,766 - 26,356 - Total Salaries and Benefits 521,700 467,874 928,847 995,676 1,017,742 Supplies and Materials Other Supplies 2,415 1,784 1,970 3,001 2,000 Fuel and Lubrication 238,138 25,117 80,500 41,090 80,000 Minor Equipment - 290 550 - 35,000 Uniforms and Cleaning 3,638 6,655 8,000 3,880 18,500 Total Supplies and Materials 244,191 33,846 91,020 47,971 135,500 Maintenance Motor Vehicle Maintenance 52,829 55,759 65,100 59,500 85,000 Total Maintenance 52,829 55,759 65,100 59,500 85,000 Contractual Service Professional Services 6,148 2,069 2,400 6,160 2,450 Advertising 341 - - - - Other Contractual Services 119,758 56,391 10,680 75,500 15,000 Temporary Services 89,957 159,288 176,000 69,779 250,000 Communications 456 456 600 500 600 Total Contractual Services 216,659 218,204 189,680 151,939 268,050 TOTAL EXPENDITURES 1,035,378$ 775,684$ 1,274,647$ 1,255,086$ 1,506,292$ CITY OF PORT ARTHUR 2024-2025 BUDGET DEPARTMENTAL SUMMARY TRASH COLLECTION 128 Amended Actual Actual Budget Estimated Proposed 403-50-310 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 841,444$ 611,522$ 744,097$ 693,511$ 766,420$ Overtime Earnings 113,373 81,507 150,000 190,000 190,000 Social Security 66,170 49,489 54,575 53,054 71,000 Retirement 124,746 92,372 107,866 85,691 138,000 Health Insurance 134,384 96,700 133,762 114,301 62,000 Workers Compensation 27,526 23,465 - 34,492 15,000 Terminating Pay 33,735 21,155 - 30,329 - Total Salaries and Benefits 1,341,377 976,211 1,190,300 1,201,378 1,242,420 Supplies and Materials Other Supplies 702 649 3,100 1,000 2,000 Fuel and Lubrication 121,843 267,990 229,000 61,000 229,000 Minor Equipment 70,329 131,400 251,000 70,330 251,000 Uniforms and Cleaning 4,844 4,597 8,600 4,000 9,600 Total Supplies and Materials 197,718 404,636 491,700 136,330 491,600 Maintenance Equipment Maintenance 38 968 1,900 1,000 1,900 Motor Vehicle Maintenance 181,860 149,358 225,000 188,640 225,000 Total Maintenance 181,897 150,326 226,900 189,640 226,900 Contractual Service Rent 295,250 - - 69,614 - Professional Services 23,800 87 - 23,800 500 Other Contractual Service - - 20,000 - - Temporary Services 20,712 - 24,900 - 45,000 Communications 797 456 1,200 800 900 Total Contractual Services 340,559 543 46,100 94,214 46,400 Equipment - - - - - Capital Outlay - - - - - TOTAL EXPENDITURES 2,061,551$ 1,531,716$ 1,955,000$ 1,621,562$ 2,007,320$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION RESIDENTIAL COLLECTION 129 Amended Actual Actual Budget Estimated Proposed 403-50-315-21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 379,590$ 625,697$ 344,321$ 309,840$ 354,660$ Overtime Earnings 103,084 211,614 200,000 59,000 200,000 Social Security 35,472 61,686 25,268 23,703 42,440 Retirement 69,884 119,054 49,941 43,254 83,200 Health Insurance 66,899 105,592 61,931 57,294 68,472 Workers Compensation 14,484 27,446 - 13,467 17,280 Terminating Pay 17,288 25,587 - 13,445 - Total Salaries and Benefits 686,701 1,176,677 681,461 520,003 766,052 Supplies and Materials Other Supplies 27,392 3,875 14,400 6,000 19,000 Fuel and Lubrication 40,648 85,862 101,000 50,000 101,000 Minor Equipment 49,548 14,507 80,000 50,000 80,000 Uniforms and Cleaning 1,942 1,880 3,000 2,900 4,500 Total Supplies and Materials 119,531 106,124 198,400 108,900 204,500 Maintenance Equipment Maintenance 200 3,446 6,200 5,000 8,500 Motor Vehicle Maintenance 84,120 62,011 125,000 106,000 125,000 Total Maintenance 84,320 65,457 131,200 111,000 133,500 Contractual Service Rent - 281 4,000 - 4,000 Professional Services 328 792 1,300 400 1,300 Other Contractural Service 1,391 24,751 25,000 19,480 25,000 Temporary Services - - - 15,479 - Total Contractual Services 1,719 25,823 30,300 35,359 30,300 TOTAL EXPENDITURES 892,271$ 1,374,081$ 1,041,361$ 775,262$ 1,134,352$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION CONTAINER SERVICE 130 Amended Actual Actual Budget Estimated Proposed 403-50-320 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 460,389$ 530,031$ 588,013$ 477,319$ 605,660$ Overtime Earnings 79,838 76,064 75,000 75,000 75,000 Allowances 120 - - 480 480 Social Security 38,533 43,298 43,152 36,551 52,080 Retirement 72,639 86,479 85,288 66,701 102,100 Health Insurance 81,423 94,153 105,764 88,786 113,400 Workers Compensation 19,982 28,518 - 25,367 34,560 Terminating Pay 20,887 21,320 - 20,835 - Total Salaries and Benefits 773,810 879,863 897,217 791,039 983,280 Supplies and Materials Office Supplies 10,687 13,264 5,400 10,700 5,616 Medical Supplies 865 1,145 1,590 1,200 1,500 Other Supplies & Material 5,987 5,343 8,750 6,000 9,100 Fuel and Lubrication 160,413 222,637 215,500 180,000 224,120 Minor Equipment 3,209 5,984 2,600 4,000 2,704 Uniforms and Cleaning 3,192 1,707 4,962 4,000 2,600 Total Supplies and Materials 184,354 250,079 238,802 205,900 245,640 Maintenance Building Maintenance 422 2,159 5,200 3,500 2,392 Streets 96,692 111,160 160,589 170,300 172,588 Equipment Maintenance 148,445 378,957 427,200 160,000 383,968 Motor Vehicle Maintenance 39,754 105,028 48,700 47,900 154,648 Total Maintenance 285,312 597,304 641,689 381,700 713,596 Contractual Service Rent 10,581 29,158 23,200 9,000 19,760 Equipment Rental 257,165 13,834 24,120 269,456 25,085 Professional Services 139,752 136,725 997,000 175,420 234,000 Advertising 1,071 1,605 980 1,100 980 Travel and Education 6,921 10,786 16,200 16,000 15,000 Computer Programs - 1,600 2,700 - 2,808 Other Contractual Services 255,141 314,411 350,000 259,680 364,000 Regulatory Fees & Fines 122,686 136,968 178,300 200,000 185,432 Landfill Construction 689,000 320,653 335,800 693,886 312,000 Temporary Services 47,586 105,310 60,000 28,120 130,000 Electricity 2,977 5,734 7,000 4,000 7,000 Communications 3,821 7,004 5,300 4,000 5,512 Total Contractual Services 1,536,700 1,083,787 2,000,600 1,660,662 1,301,577 Capital Outlay Equipment - 121,477 150,000 150,000 1,145,000 TOTAL EXPENDITURES 2,780,176$ 2,932,510$ 3,928,307$ 3,189,301$ 4,389,093$ DETAIL EXPENDITURES - BY DIVISION LANDFILL OPERATION CITY OF PORT ARTHUR 2024-2025 BUDGET 131 132 Pleasure Island We are collectively, diligently committed to serving you, our community, while striving for excellence as we progressively ensure that tomorrow is better than today, making Port Arthur the Best Place to Live, Work and Play. Give citizens and tourists a safe place they can frequent for fishing, birding, sailing and more. While for decades Pleasure Island has been called a “diamond in the rough,” our top priority is to create a quality of life for everyone to enjoy. Like yesteryears, bringing the entire family to adore this cherished 18-mile-long manmade island is our forever goal. 2024 Accomplishments Renovate Lake Front Park with twenty- five custom picnic tables, a new playscape with a covered seating area, a stained and reroofed gazebo and outdoor park furniture. Have an agreement in place with Spectrum to provide Wi-Fi to our RV Park. Redesign and reopen the Disc Golf Course. 2025 Goals Sell the thirty-five acres of land to the developer who won the bid for the property. Renovate the three-hundred-boat slip marina. Extend the agreement with the convenience store so there can be fuel on the island again. 133 134 Amended Actual Actual Budget Estimated Proposed Fund 450 21-22 22-23 23-24 23-24 24-25 REVENUES AND OTHER SOURCES Land Lease & Sales 609,699$ 611,261$ 673,000$ 615,000$ 640,000$ Dry Storage Rentals 19,782 30,875 25,000 25,000 30,000 RV Park 294,483 329,873 320,000 290,000 350,000 Boat Slip Rentals 110,206 180,215 160,000 120,000 180,000 Fuel Facility 21,130 26,768 20,000 3,000 3,000 Land Sales 19,651 223,578 - - 1,000,000 Other 19,988 220,996 20,000 - - Fund Balance & Restricted - - 947,340 - 3,416,708 TOTAL REVENUES 1,094,938 1,623,566 2,165,340 1,053,000 5,619,708 Transfer from General Fund - - TOTAL REVENUES AND TRANSFERS 1,094,938 1,623,566 2,165,340 1,053,000 5,619,708 EXPENSES AND OTHER USES Administration 656,617 742,223 877,825 866,830 1,093,883 RV Park 119,000 105,089 91,200 82,500 181,500 Marina 46,971 24,610 40,100 36,400 25,300 Parks 109,093 13,107 18,500 14,500 36,500 Capital - - 300,958 250,000 3,739,683 Contingency - - 57,041 - 280,134 Total Operating Expenses 931,681 885,029 1,385,624 1,250,230 5,357,000 OTHER USES Transfers to: Debt Service (201)0 0 150,000 150,000 150,000 Capital Reserve - New Equipment 5,000 37,583 0 5,000 41,000 Captial Reserve - Fleet Rental Chrg - 5,000 5,000 5,000 Capital Improvement Fund - -- - 0 General Liability Fund 55,000 55,000 55,000 55,000 71,708 Other - - - - Total Other Uses 60,000 97,583 210,000 215,000 262,708 TOTAL EXPENSES AND OTHER USES 991,681 982,612 1,595,624 1,465,230 5,619,708 PLEASURE ISLAND FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 135 136 Transit The City of Port Arthur Transit Department (PAT) provides service to the citizens of Port Arthur located in Jefferson County. PAT was designed to provide quality transportation in a responsible manner consistent with its financial resources and the diverse needs of city residents. PAT provides both fixed-route and Paratransit services to a service area that encompasses 90% of the City of Port Arthur. It also offers door-to-door ADA complementary Paratransit service for persons who qualify. PAT is funded by user charges, State and Federal grants, and subsidized in part by the General Fund. The Administration Division provides oversight to the various divisions of the department: Vehicle Operations, Vehicle Maintenance, Non- Vehicle Maintenance which includes the maintenance of PAT’s facilities and equipment and Para-Transit 2024 Accomplishments Increased Ridership and Public Satisfaction: Successfully implemented a series of service improvements, leading to a significant increase in ridership and enhanced customer satisfaction, as reflected in positive feedback and higher public transit usage ra Expansion of Transit Routes and Coverage: Expanded the city’s transit network by adding new bus and train routes, improving accessibility and connectivity for underserved neighborhoods, and reducing transit deserts within the urban area. Implementation of Eco-Friendly Initiatives: Introduced a fleet of electric or hybrid buses, reducing the city's carbon footprint and contributing to the overall sustainability goals, while also lowering operational costs through energy efficiency. 2025 Goals Enhance Public Transportation Accessibility and Coverage: Expand and optimize transit routes to ensure that all neighborhoods, including underserved areas, have reliable and convenient access to public transportation. Promote Sustainability through Green Transit Initiatives: Transition to environmentally friendly transit options, such as electric buses and renewable energy-powered infrastructure, to reduce the city’s carbon footprint and promote sustainable urban development. Improve Transit Efficiency and Passenger Experience: Invest in smart technology and infrastructure upgrades to reduce travel times, increase frequency, and provide real-time updates, enhancing overall efficiency and the user experience for city transit passengers. 137 Transit Director 1 FTE Administrative Supervisor 1 FTE Administration 2 FTE Vehicle Maintenance 6 FTE Vehicle Operation 18 FTE Paratransit 5 FTE 138 Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 REVENUES Charges for Service Fixed Route 72,361$ 92,363$ 89,500$ 70,000$ 102,700$ Paratransit 20,056 25,108 25,000 30,000 19,787 Grey Hound Commission 5,269 4,205 - 2,000 5,000 Federal and State Grants Federal operating 2,622,922 1,485,253 1,564,797 5,863,103 8,851,158 State operating 74,684 309,657 782,344 - 434,781 Miscellaneous 223,549 2,359 - 18,800 - TOTAL REVENUES 3,018,840 1,918,944 2,461,641 5,983,903 9,413,426 Transfer In - General Fund 187,000 24,500 673,350 673,350 2,737,873 TOTAL REVENUES AND TRANSFERS 3,205,840 1,943,444 3,134,991 6,657,253 12,151,299 EXPENDITURES AND OTHER USES Transit Operations 2,952,695 3,604,627 3,137,701 3,520,067 12,003,871 Other Transfer Out-General Liability Fund 113,000 113,000 113,000 113,000 147,328 TOTAL EXPENDITURES AND TRANSFERS 3,065,695 3,717,627 3,250,701 3,633,067 12,151,199 TRANSIT OPERATING FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 139 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 1,928,689$ 2,040,142$ 2,240,424$ 2,115,667$ 2,258,144$ Supplies and Materials 77,692 139,024 256,690 238,150 152,659 Maintenance 98,021 177,203 264,761 257,650 262,345 Contractual Service - Other 338,391 285,928 375,826 355,600 566,475 Capital Outlay - - - - - TOTAL EXPENDITURES 2,442,793$ 2,642,297$ 3,137,701$ 2,967,067$ 3,239,623$ Expenditures by Division Administration 460,635$ 410,961$ 576,610$ 584,986$ 724,374$ Vehicle Operations 1,301,750 1,373,720 1,563,432 1,451,093 1,532,408 Vehicle Maintenance 487,033 554,916 536,089 494,038 563,077 Non-Vehicle Maintenance 18,683 39,076 19,000 17,800 49,575 Other Transit 20,269 27,367 32,566 30,550 26,550 Para-Transit 154,422 236,256 410,004 388,600 343,639 Capital Expenditures 509,902 962,330 - 553,000 8,764,248 TOTAL EXPENDITURES 2,952,695$ 3,604,627$ 3,137,701$ 3,520,067$ 12,003,871$ DEPARTMENTAL SUMMARY TRANSIT FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 140 Amended Actual Actual Budget Estimated Proposed 401-70-500 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 278,745$ 218,721$ 303,352$ 272,654$ 312,460$ Overtime Earnings 24,603 35,271 10,000 30,000 15,000 Allowances 1,421 - - - 4,283 Extra Help - - - - 10,000 Social Security 22,710 18,842 22,261 20,011 24,670 Retirement 49,526 35,725 43,999 40,140 48,370 Health Insurance 37,741 38,146 54,562 52,300 37,476 Workers Compensation 3,858 676 - 600 756 Terminating Pay 10,636 8,768 - 11,931 - Total Salaries and Benefits 429,240 356,149 434,174 427,636 453,015 Supplies and Materials Office Supplies 773 756 500 500 400 Medical Supplies - - - - - Other Supplies & Material 2,991 290 500 650 1,500 Minor Equipment 4,874 796 3,500 2,800 3,500 IT Equipment - 2,024 4,815 3,500 2,959 Total Supplies and Materials 8,638 3,865 9,315 7,450 8,359 Maintenance Building Maintenance 83 - 10,000 10,000 18,500 Equipment Maintenance 744 5,315 5,000 4,000 5,000 Vehicle Maintenance - 200 4,000 4,000 3,000 Total Maintenance 827 5,515 19,000 18,000 26,500 Contractual Service Professional Services 147 - 32,984 55,600 60,000 Advertising 1,686 1,596 500 500 1,000 Travel and Education 202 4,310 5,000 4,500 3,000 Computer Programs - - 11,000 11,000 11,000 Other Contractual Service 6,914 24,968 31,500 26,500 129,000 Electricity - - 15,000 15,000 15,000 Gas 4,070 4,130 9,000 9,000 9,000 Communications 8,913 10,428 9,137 9,800 8,500 Total Contractual Services 21,931 45,433 114,121 131,900 236,500 Capital Outlay Buildings - - - - - TOTAL EXPENDITURES 460,635$ 410,961$ 576,610$ 584,986$ 724,374$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION ADMINISTRATION 141 Amended Actual Actual Budget Estimated Proposed 401-70-505 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 605,927$ 616,334$ 722,259$ 650,000$ 743,930$ Overtime Earnings 92,377 145,407 50,000 50,000 50,000 Allowances 120 - - - 480 Social Security 51,200 57,571 52,934 51,000 60,740 Retirement 90,489 110,964 104,623 98,000 119,090 Health Insurance 97,805 88,855 129,741 115,000 81,108 Workers Compensation 25,251 27,468 - 21,893 23,760 Terminating Pay 25,342 21,644 - - - Total Salaries and Benefits 988,512 1,068,243 1,059,557 985,893 1,079,108 Supplies and Materials Fuel and Lubrication 18,491 56,635 117,575 116,000 55,000 Minor Equipment 1,770 8,800 7,000 6,900 9,000 Uniforms and Cleaning 1,385 844 6,000 6,000 6,000 Other Supplies & Material 310 192 4,800 4,800 4,800 Total Supplies and Materials 21,956 66,471 135,375 133,700 74,800 Maintenance Motor Vehicle Maintenance 10,523 47,964 152,000 150,000 100,000 Total Maintenance 10,523 47,964 152,000 150,000 100,000 Contractual Service Rent 714 1,304 3,500 3,500 3,500 Professional Services 5,093 7,062 10,000 10,000 4,000 Travel and Education 1,041 7,610 8,000 8,000 8,000 Computer Programs - - 5,000 5,000 5,000 Other Contractual Service 33,911 28,589 40,000 40,000 40,000 Temporary Services 102,099 35,599 50,000 45,000 118,000 Electricity 137,903 110,881 100,000 70,000 100,000 Total Contractual Services 280,760 191,042 216,500 181,500 278,500 TOTAL EXPENDITURES 1,301,750$ 1,373,720$ 1,563,432$ 1,451,093$ 1,532,408$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION VEHICLE OPERATIONS 142 Amended Actual Actual Budget Estimated Proposed 401-70-510 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 195,925$ 330,349$ 309,941$ 282,896$ 319,240$ Overtime Earnings 71,052 38,004 10,000 20,000 15,000 Allowance 1,694 - - - - Social Security 20,007 27,735 22,745 21,642 25,371 Retirement 33,381 51,254 44,955 30,000 49,390 Health Insurance 38,250 50,642 55,748 45,000 27,432 Workers Compensation 6,761 12,343 - 5,200 5,724 Terminating Pay 9,978 13,300 - - - Total Salaries and Benefits 377,048 523,628 443,389 404,738 442,157 Supplies and Materials Fuel and Lubrication 14,203 1,680 3,000 3,000 10,000 Minor Equipment 5,730 1,655 6,000 6,000 6,000 Uniforms and Cleaning 2,129 2,706 5,000 5,000 5,000 Other Supplies & Material 6,156 484 5,000 5,000 5,000 Total Supplies and Materials 28,217 6,524 19,000 19,000 26,000 Maintenance Land Maintenance 64 - - - - Building Maintenance 384 - - - - Equipment Maintenance 4,783 544 8,000 6,000 7,920 Motor Vehicle Maintenance 46,087 18,197 46,000 46,000 60,000 Total Maintenance 51,318 18,741 54,000 52,000 67,920 Contractual Service Rent 3,686 4,227 4,700 4,000 4,000 Professional Services 300 68 2,000 1,500 2,000 Travel and Education 134 1,422 3,000 3,000 6,000 Temporary Services 26,330 306 10,000 9,800 15,000 Total Contractual Services 30,449 6,023 19,700 18,300 27,000 Capital Outlay Equipment - - - - - TOTAL EXPENDITURES 487,033$ 554,916$ 536,089$ 494,038$ 563,077$ DETAIL EXPENDITURES - BY DIVISION VEHICLE MAINTENANCE CITY OF PORT ARTHUR 2024-2025 BUDGET 143 Amended Actual Actual Budget Estimated Proposed 401-70-515 21-22 22-23 23-24 23-24 24-25 Maintenance Building Maintenance 9,833$ 6,317$ 10,000$ 9,800$ 42,000$ Equipment Maintenance 7,128 11,793 4,000 3,500 4,000 Total Maintenance 16,961 18,110 14,000 13,300 46,000 Contractual Service Professional Services 1,722 20,966 5,000 4,500 3,575 Total Contractual Services 1,722 20,966 5,000 4,500 3,575 TOTAL EXPENDITURES 18,683$ 39,076$ 19,000$ 17,800$ 49,575$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION NON-VEHICLE MAINTENANCE 144 Amended Actual Actual Budget Estimated Proposed 401-70-520 21-22 22-23 23-24 23-24 24-25 Supplies and Materials Minor Equipment 6,807 1,695 1,000 1,000 - Total Supplies and Materials 6,807 1,695 1,000 1,000 - Maintenance Land Maintenance 5,080 - 3,000 3,000 4,000 Building Maintenance 8,032 4,293 12,411 11,500 6,000 Equipment Maintenance - 26 350 350 350 Total Maintenance 13,112 4,318 15,761 14,850 10,350 Contractual Service Professional Services 350 21,354 5,605 4,500 6,000 Electricity - - 10,200 10,200 10,200 Communications - - - - - Total Contractual Services 350 21,354 15,805 14,700 16,200 TOTAL EXPENDITURES 20,269$ 27,367$ 32,566$ 30,550$ 26,550$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION OTHER TRANSIT 145 Amended Actual Actual Budget Estimated Proposed 401-70-525 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 79,115$ 45,080$ 216,911$ 189,000$ 189,092$ Overtime Earnings 12,077 20,933 - 27,000 22,000 Social Security 6,496 4,667 15,918 14,500 18,780 Retirement 12,820 9,402 31,461 29,000 36,820 Health Insurance 15,894 8,340 39,014 35,000 14,040 Workers Compensation 3,809 1,813 - 2,900 3,132 Terminating Pay 3,676 1,887 - - - Total Salaries and Benefits 133,889 92,122 303,304 297,400 283,864 Supplies and Materials Office Supplies 56 122 - - 1,500 Fuel and Lubrication 12,017 59,904 90,000 75,000 40,000 Minor Equipment - 105 500 500 500 Uniforms and Cleaning - - - - - Other Supplies & Material - 337 1,500 1,500 1,500 Total Supplies and Materials 12,073 60,468 92,000 77,000 43,500 Maintenance Motor Vehicle Maintenance 5,280 82,555 10,000 9,500 11,575 Total Maintenance 5,280 82,555 10,000 9,500 11,575 Contractual Service Rent - - 1,500 1,500 1,500 Professional Services 100 - 1,200 1,200 1,200 Travel and Education 3,080 1,111 2,000 2,000 2,000 Other Contractual Service - - - - - Gas - - - - Communications - - - - - Total Contractual Services 3,180 1,111 4,700 4,700 4,700 TOTAL EXPENDITURES 154,422$ 236,256$ 410,004$ 388,600$ 343,639$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION PARA-TRANSIT 146 Amended Actual Actual Budget Estimated Proposed 401-70-530 21-22 22-23 23-24 23-24 24-25 Capital Outlay Buildings 390,802 197,719 - 168,000 2,472,548 Equipment 289 - - - 1,430,000 Motor Vehicles 33,161 14,380 - 146,000 4,196,700 Other Capital Outlay 85,651 750,232 - 239,000 665,000 Total Capital Expenditures 509,902 962,330 - 553,000 8,764,248 TOTAL EXPENDITURES 509,902$ 962,330$ -$ 553,000$ 8,764,248$ CITY OF PORT ARTHUR 2024-2025 BUDGET DETAIL EXPENDITURES - BY DIVISION CAPITAL EXPENDITURES 147 148 OTHER FUNDS Special Revenue Funds Hotel Occupancy Tax Fund Library Special Fund Police Special Fund Commercial Traffic Enforcement Fund Golf Course Fund Municipal Court Technology Fund EDC Street Maintenance Fund Regulatory Enforcement Fund Tax Increment Reinvestment Zone Health Special Fund Community Development Block Grant Fund Home Grant Special Fund Community Development Block Grant Disaster Recovery Special Fund Hazard Mitigation Special Fund Housing Programs Fund Texas Treasury Opioid Trust Fund American Rescue Plan Special Fund Internal Service Funds Insurance: Hospitalization Insurance Fund Workers Compensation Fund Other Employee Benefit Fund General Liability Fund 149 Amended Actual Actual Budget Estimated Proposed 140-15-600 21-22 22-23 23-24 23-24 24-25 REVENUES Hotel Occupancy Tax 1,729,805$ 1,797,974$ 1,900,000$ 1,800,000$ 2,100,000$ Penalty and Interest 65 207 200 3,000 1,000 Interest Revenue 19,963 20,927 125,000 1,000 500 Fund Balance/Reserve - - 178,577 - 467,636 TOTAL REVENUES 1,749,833 1,819,108 2,203,777 1,804,000 2,569,136 EXPENDITURES Convention and Visitors Bureau 730,000 777,000 790,000 790,000 880,000 SETAC 20,000 30,000 30,000 30,000 10,000 TAMS - - - - - Museum of the Gulf Coast 246,336 246,336 246,336 246,336 296,336 Rose Hill 260,806 - - - Other 2,900 3,000 15,000 15,000 15,000 Department Club 63,352 - - - - Pompeiian Villa 19,800 19,800 19,800 19,800 319,800 Wayfinding 41,875 166,271 1,577,400 1,577,400 400,000 Supplies & MaterialsTotal Operating Expenses 1,385,069 1,242,407 2,678,536 2,678,536 1,921,136 Transfer to General Fund - (Civic Center Operations)100,000 91,667 120,000 100,000 120,000 Transfer to CIP - Pompeiian Villa 150,000 150,000 Transfer to CIP - Rosehill 300,000 527,083 150,000 150,000 528,000 HOTEL OCCUPANCY TAX FUND SUMMARY CITY OF PORT ARTHUR 2024-2025 BUDGET 150 Amended Actual Actual Budget Estimated Proposed 102-27-071 21-22 22-23 23-24 23-24 24-25 REVENUES Interest Income 913$ 811$ 6,000$ 500$ 100$ Donations & Gifts 1,510 2,970 1,000 1,200 1,500 TOTAL REVENUES 2,423 3,781 7,000 1,700 1,600 EXPENDITURES Building Maintenance - - - 35,000 - Contingency - - - - 1,600 TOTAL EXPENDITURES - - - 35,000 1,600 LIBRARY SPECIAL FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 151 Amended Actual Actual Budget Estimated Proposed 702-00-000 21-22 22-23 23-24 23-24 24-25 REVENUES Interest on Investments 180 160 - - - Fund Balance/Reserve - - - - 30,000 TOTAL REVENUES 180 160 - - 30,000 EXPENSES - - - - - Contingency - - - - 30,000 - - - - 30,000 TOTAL EXPENDITURES -$ -$ -$ -$ 30,000$ NET CURRENT ACTIVITY 180$ 160$ -$ -$ -$ LIBRARY TRUST FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 152 Amended Actual Actual Budget Estimated Proposed 107-17-045 21-22 22-23 23-24 23-24 24-25 REVENUES Federal Grants 13,378$ 33,804$ -$ 71,895$ -$ Local Grants 9,850 62,690 - - 1,332 TOTAL REVENUES 23,228$ 96,494$ -$ 71,895$ 1,332$ EXPENDITURES Salaries and Benefits Regular Earnings 133$ -$ -$ -$ -$ Overtime Earnings 9,045 38,254 - - 1,000 Allowances - - - - - Social Security 688 2,926 - - 108 Retirement 1,177 5,477 - - 108 Health Insurance 940 5,736 - - 8 Workers Compensation 82 883 - - 108 Terminating Pay 218 1,324 - - - Total Salaries and Benefits 12,282 54,601 - - 1,332 Supplies and Materials Minor Equipment - 4,955 59,197 - - Other Supplies & Material - 2,636 59,614 59,196 - Total Supplies and Materials - 7,591 118,810 59,196 - Maintenance Motor Vehicle Maintenance - - - - - Total Maintenance - - - - - Contractual Service Professional Services 28,717 - 31,959 31,960 - Total Contractual Services 28,717 - 31,959 31,960 - Capital Outlay Equipment 18,400 41,743 43,641 39,000 - TOTAL EXPENDITURES 59,399$ 103,934$ 194,410$ 130,156$ 1,332$ POLICE SPECIAL FUND 107 (GRANTS) CITY OF PORT ARTHUR 2024-2025 BUDGET 153 Amended Actual Actual Budget Estimated Proposed 125/126/127-17-045 21-22 22-23 23-24 23-24 24-25 REVENUES Confiscations 23,053$ 5,836$ 5,000$ 3,000$ 10,000$ Federal Grants - - - - - Donations - - - 1,000 1,000 Interest 2,174 2,212 14,000 1,000 - Fund Balance/Reserve - - 112,000 - 120,000 TOTAL REVENUES 25,226 8,048 131,000 5,000 131,000 EXPENDITURES Public Safety 26,471 13,663 131,000 131,000 131,000 TOTAL EXPENDITURES 26,471 13,663 131,000 131,000 131,000 POLICE SPECIAL FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 154 Amended Actual Actual Budget Estimated Proposed 115-17-045 21-22 22-23 23-24 23-24 24-25 REVENUES Traffic Fine Revenue 1,100$ -$ 1,000$ 5,000$ 2,500$ Interest 505 444 2,500 - - Fund Balance/Reserve - - - - 24,000 TOTAL REVENUES 1,605 444 3,500 5,000 26,500 EXPENDITURES Public Safety Office Supplies -$ -$ 500$ 500$ 500$ Minor Equipment - - - - - Fuel and Lubrication - - 300 300 300 IT Equipment - - - 600 - Uniforms - - 300 300 300 Motor Vehicle Maintenance 2,175 - 5,800 5,800 5,800 Advertising - - 400 400 400 Travel and Education 32 - 10,000 10,000 10,000 Computer Programs - - 600 600 600 Communications - - 8,600 8,600 8,600 Equipment - - - - - TOTAL EXPENDITURES 2,207 - 26,500 27,100 26,500 COMMERCIAL TRAFFIC ENFORCEMENT FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 155 Amended Actual Actual Budget Estimated Proposed 103-25-065 21-22 22-23 23-24 23-24 24-25 REVENUES Golf Fees 11,257$ 10,461$ 10,000$ 5,000$ 5,000$ Interest Income 1,470 2,629 8,000 600 100 Transfer from General Fund 50,000 45,833 50,000 50,000 50,000 Fund Balance/Reserve - - - - 94,900 TOTAL REVENUES 62,726 58,924 68,000 55,600 150,000 EXPENDITURES Golf Course Improvements - 131,292 100,000 60,000 150,000 TOTAL EXPENDITURES - 131,292 100,000 60,000 150,000 GOLF COURSE FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 156 Amended Actual Actual Budget Estimated Proposed 104-03-009 21-22 22-23 23-24 23-24 24-25 REVENUES Court Fines 2,488$ -$ 3,000$ 5,000$ 5,000$ Interest Income 1,905 1,727 13,000 500 100 Fund Balance/Reserve - - - - 24,900 TOTAL REVENUES 4,393 1,727 16,000 5,500 30,000 EXPENDITURES Other Supplies - Material 0 0 0 10,000 5,000 IT Equipment 7,707 0 0 6,000 20,000 Computer Programs - - 19,000 9,000 5,000 TOTAL EXPENDITURES 7,707 - 19,000 25,000 30,000 MUNICIPAL COURT TECHNOLOGY FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 157 Amended Actual Actual Budget Estimated Proposed 149-13-630 21-22 22-23 23-24 23-24 24-25 REVENUES Gaming Machine Permits 358,053 310,330 350,000 300,000 300,000 Transfer from Fund 001 - - - - - Fund Balance - - 419,705 - 569,450 TOTAL REVENUES AND TRANSFERS 358,053 310,330 769,705 300,000 869,450 EXPENDITURES AND OTHER USES Salaries and Benefits Regular Earnings 45,605 45,546 44,281 41,100 97,735 Overtime Earnings 27,389 57,261 - 20,595 5,000 Social Security 3,462 4,434 3,339 3,144 4,648 Retirement 10,140 14,658 6,600 5,737 14,588 Health Insurance 7,332 8,450 8,185 7,688 9,000 Worker's Compensation 321 132 - 232 300 Terminating Pay 1,704 1,910 - 1,804 - Total Salaries and Benefits 95,953 132,389 62,405 80,300 131,271 Supplies and Materials Office Supplies 167 2,167 1,384 2,500 1,000 Postage - - - - 384 Minor Equipment - - 369,916 3,500 10,000 IT Equipment - - - 5,600 - Uniforms 211 189 250 250 250 Other Supplies - Material - - 500 500 500 Total Supplies and Materials 377 2,356 372,050 12,350 12,134 Contractual Service Advertising - - 750 750 750 Travel & Education 245 - 1,500 1,500 1,500 Computer Programs - - 700 700 700 Communications - - - - - Radio System Co-Op - - - - 168,695 Total Contractual Services 245 - 2,950 2,950 171,645 Transfers to Fund 625 16,500 508,200 332,300 16,500 278,400 Total Operating Expenses 113,075 642,945 769,705 112,100 593,450 Capital Outlay Equipment 219,866 - - 525,000 - Motor Vehicles - - - - 276,000 Total Capital Outlay 219,866 - - 525,000 276,000 CITY OF PORT ARTHUR 2024-2025 BUDGET REGULATORY ENFORCEMENT FUND TOTAL EXPENDITURES AND OTHER USES 332,941 642,945 769,705 637,100 869,450 158 Amended Fund 151 Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 REVENUES Revenue from Entities 9,108 4,764 10,100 8,800 17,108 Transfer from General Fund 42,500 40,883 44,600 42,500 72,011 Personnel CostsTOTAL REVENUES AND TRANSFERS 51,608 45,647 54,700 51,300 89,119 EXPENDITURES Operations - 5,468 - - 4,700 Transfer to Capital Improvements 75,000 45,833 50,000 50,000 50,000 Contingency - - - - 34,419 TOTAL EXPENDITURES 75,000 51,301 50,000 50,000 89,119 NET CURRENT ACTIVITY (23,392) (5,654) 4,700 1,300 - TAX INCREMENT REINVESTMENT ZONE CITY OF PORT ARTHUR 2024-2025 BUDGET 159 Amended Actual Actual Budget Estimated Proposed 101-23-061 21-22 22-23 23-24 23-24 24-25 REVENUES Federal Grants 2,380,477$ 2,922,107$ -$ 3,000,000$ 3,025,920$ State Grants - - - - - Interest Income 7,963 225 - - - TOTAL REVENUES 2,388,441 2,922,333 - 3,000,000 3,025,920 EXPENDITURES Salaries and Benefits Regular Earnings 1,760,020$ 1,892,703$ 115,000$ 115,000$ 1,869,430$ Overtime Earnings 10,728 314 0 0 - Extra Help 92,735 61,232 8,340 8,340 29,052 Allowances 360 0 0 0 - Social Security 140,314 148,987 (7,808) 7,900 143,020 Retirement 228,434 251,248 12,850 12,850 280,420 Health Insurance 237,423 210,954 (35,356) 36,000 231,984 Workers Compensation 10,477 9,628 857 8,500 9,612 Terminating Pay 66,715 67,001 1,726 - - Total Salaries and Benefits 2,547,204 2,642,066 95,609 188,590 2,563,518 Supplies and Materials Office Supplies 33,618$ 21,446$ 14,655$ 25,000$ 26,427$ Postage - - - - 500 Fuel and Lubrication 359 - - - 1,200 Minor Equipment 18,236 26,249 (2,428) 2,550 7,500 Uniforms and Cleaning - - - - - Medical Supplies 15,392 16,559 1,000 12,500 24,054 Other Supplies and Material 80,555 43,763 283,507 250,000 84,770 Total Supplies and Materials 148,159 108,016 296,734 290,050 144,451 Maintenance Building Maintenance -$ -$ -$ -$ 25,000$ Equipment Maintenance 5,548 5,243 - 4,200 6,985 Motor Vehicle Maintenance 4,481 - - 100 3,000 Total Maintenance 10,029 5,243 - 4,300 34,985 Contractual Service Professional Services 618$ 41,412$ -$ -$ 23,948$ Advertising - - - - 2,400 Travel and Education 31,815 63,598 59,500 59,400 114,325 Other Contractual Service 54,101 14,595 25,000 50,000 83,424 Temporary Services 193,366 179,799 37,967 135,500 130,525 Electricity 3,858 - - - - Gas 433 964 1,000 1,000 500 Communications 18,985 16,997 - 16,600 24,844 Total Contractual Services 303,176 317,365 123,467 262,500 379,966 TOTAL EXPENDITURES 3,008,568 3,072,690 515,809 745,440 3,122,920 HEALTH SPECIAL FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 160 Amended Actual Actual Budget Estimated Proposed 105-13-033 21-22 22-23 23-24 23-24 24-25 REVENUES Federal Grants 1,300,818 1,360,647 - 953,099 1,042,808 Program Income - - 1,645,933 - - Interest Income - - - - - TOTAL REVENUES 1,300,818 1,360,647 1,645,933 953,099 1,042,808 EXPENDITURES Salaries and Benefits Regular Earnings 270,990$ 306,728$ -$ 300,000$ 299,140$ Overtime Earnings 11,104 2,436 - - - Allowances 286 (160) - - 360 Extra Help 153,459 85,193 - - - Social Security 32,815 29,976 - - 22,920 Retirement 34,674 43,020 - - 44,930 Health Insurance 36,866 52,410 - - 53,352 Workers Compensation 1,271 1,175 - - 972 Terminating Pay 9,742 9,915 - - - Total Salaries and Benefits 551,208 530,693 - 300,000 421,674 Supplies and Materials Office Supplies 3,410$ 6,370$ -$ 5,000$ 4,500$ Postage - - - - 500 Fuel and Lubrication 1,225 - - - - Minor Equipment 162 - - - 7,000 Medical Supplies 2,363 - - - - Other Supplies and Material - - - - - Total Supplies and Materials 7,160 6,370 - 5,000 12,000 Maintenance Building Maintenance -$ -$ -$ -$ -$ Equipment Maintenance - - - - 2,000 Motor Vehicle Maintenance 74 - - - 4,000 Total Maintenance 74 - - - 6,000 Contractual Service Rent/Lease 3,381$ 3,643$ -$ -$ 3,000$ Professional Services 14,253 14,761 - - 10,000 Downpayment Assistance 134,813 161,169 42,086 42,100 158,134 Advertising 1,723 2,032 - - 4,000 Travel and Education 500 3,212 - - 5,000 Computer Programs 2,145 - - - 2,000 Other Contractual Service 219,837 764,700 - 605,999 421,000 Temporary Services 8,809 - - - - Total Contractual Services 385,460 949,518 42,086 648,099 603,134 TOTAL EXPENDITURES 943,903 1,486,582 42,086 953,099 1,042,808 COMMUNITY DEVELOPMENT BLOCK GRANT SPECIAL FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 161 Amended Actual Actual Budget Estimated Proposed 108-13-033 21-22 22-23 23-24 23-24 24-25 REVENUES Federal Grants 381,022$ 252,594$ -$ 1,550,695$ 1,176,078$ Program Income - - - - - Interest Income - - - - - Fund Balance/Reserve - - 1,723,078 - - TOTAL REVENUES 381,022 252,594 1,723,078 1,550,695 1,176,078 EXPENDITURES Salaries and Benefits Regular Earnings 758$ -$ 20,000$ -$ -$ Overtime Earnings - - - - - Social Security 61 - - - - Retirement 113 - - - - Health Insurance 147 - - - - Workers Compensation 2 - - - - Terminating Pay 34 - - - - Total Salaries and Benefits 1,115 - 20,000 - - Supplies and Materials Office Supplies -$ -$ -$ -$ 1,500$ Postage - - - - 500 Minor Equipment - - - - 2,700 Total Supplies and Materials - - - - 4,700 Maintenance Equipment Maintenance - - - - 1,000 Total Maintenance - - - - 1,000 Contractual Service Rent/Lease -$ -$ -$ -$ 1,000$ Professional Services 25,450$ 29,500$ (24,200)$ 25,000$ 25,000$ Downpayment Assistance (385)$ -$ (184,995)$ 185,000$ 314,975$ Advertising - 704 - - 3,000 Travel and Education - - - - - Computer Programs - - - - 1,000 Other Contractual Service 394,216 143,363 1,340,695 1,340,695 825,403 Communications - - - - - Total Contractual Services 419,281 173,567 1,131,500 1,550,695 1,170,378 TOTAL EXPENDITURES 420,396 173,567 1,151,500 1,550,695 1,176,078 HOME GRANT SPECIAL FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 162 Amended Actual Actual Budget Estimated Proposed 148-21-053,055 21-22 22-23 23-24 23-24 24-25 REVENUES Federal Grants 183,350$ 119,272$ -$ 5,000,000$ 13,650,000$ TOTAL REVENUES 183,350 119,272 - 5,000,000 13,650,000 EXPENDITURES Other Contractual Service - - - - - Administrative Cost - - 350,000 - 350,000 Engineering - - - - - Drainage System 116,033 108,726 5,000,000 5,000,000 13,300,000 Total Contractual Services 116,033 108,726 5,350,000 5,000,000 13,650,000 TOTAL EXPENDITURES 116,033 108,726 5,350,000 5,000,000 13,650,000 CDBG-DISASTER RECOVERY SPECIAL FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 163 Amended Actual Actual Budget Estimated Proposed 154-21-055 21-22 22-23 23-24 23-24 24-25 REVENUES Federal Grants 228,409$ 142,561$ -$ 6,000,000$ 22,400,000$ TOTAL REVENUES 228,409 142,561 - 6,000,000 22,400,000 EXPENDITURES Other Contractual Service - - - - - Administrative Cost - - - - 400,000 Engineering - - - - - Drainage System 43,055 494,196 6,000,000 6,000,000 22,000,000 Total Contractual Services 43,055 494,196 6,000,000 6,000,000 22,400,000 TOTAL EXPENDITURES 43,055 494,196 6,000,000 6,000,000 22,400,000 HAZARD MITIGATION SPECIAL FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 164 Amended Actual Actual Budget Estimated Proposed 117-13-033 21-22 22-23 23-24 23-24 24-25 REVENUES Interest on Investments 1,274 1,152 - - - Program Income - - - - - Fund Balance/Reserve 1,495 1,442 - - 190,000 TOTAL REVENUE 2,770$ 2,594$ -$ -$ 190,000$ Contractual Service Other Contractual Services - - - - 190,000 Contingency - - - - - Total Contractual Services - - - - 190,000 TOTAL EXPENDITURES -$ -$ -$ -$ 190,000$ HOUSING PROGRAMS FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 165 Amended Actual Actual Budget Estimated Proposed 162-00-000 21-22 22-23 23-24 23-24 24-25 REVENUES State Grants -$ -$ -$ -$ -$ Fund Balance/Reserve - - - - 137,000 TOTAL REVENUES -$ -$ -$ -$ 137,000$ EXPENDITURES Contractual Service Professional Services - - - - 137,000 - Total Contractual Services - - - - 137,000 TOTAL EXPENDITURES -$ -$ -$ -$ 137,000$ TX TREASURY OPIOID TRUST FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 166 Amended Actual Actual Budget Estimated Proposed 169-07-015 21-22 22-23 23-24 23-24 24-25 REVENUES Federal Grants 13,365,918$ -$ -$ 7,000,000$ 14,500,000$ Insurance Proceeds - - - - - Miscellaneous Income - - - - - Fund Balance & Restricted - - - - - TOTAL REVENUES 13,365,918 - - 7,000,000 14,500,000 EXPENDITURES Salaries and Benefits Regular Earnings 59,238$ 69,236$ -$ -$ -$ Overtime Earnings 4,253 - - - - Social Security 13,091 13,343 - - - Retirement (307) 5,036 - - - Health Insurance - 5,134 - - - Workers Compensation 2,610 3,580 - - - Terminating Pay - 998 - - - Total Salaries and Benefits 78,885 97,326 - - - Maintenance Building Maintenance -$ -$ -$ -$ -$ Drainage Maintenance 189,900 - - - 200,000 Equipment Maintenance - - - - - Other Maintenance - - - - - Total Maintenance 189,900 - - - 200,000 Contractual Service Rent/Lease 12,267$ 64,000$ -$ -$ -$ Professional Services - - - - - Other Contractual Service 80,000 - - - - Temporary Services - - - - - Landfill Construction 270,314 - - 162,000 505,886 Administration Cost 177,814 181,294 - 150,000 140,812 Engineering - - - - - 540,394 245,294 - 312,000 646,698 Capital Outlay Buildings 36,770$ 4,999,996$ -$ -$ 1,859,076$ Furniture & Fixtures - - - - - Drainage System - 11,066 - 11,065 1,988,934 Water Utility Systems - 4,732,488 - 2,500,000 4,832,491 Equipment - - - - - Motor Vehicles - - - - 278,772 Other Capital Outlay - 349,666 - 350,000 1,000,000 Contingency - - 6,682,000 3,708,935 3,694,029 Total Contractual Services 36,770 10,093,216 6,682,000 6,570,000 13,653,302 TOTAL EXPENDITURES 845,949 10,435,836 6,682,000 6,882,000 14,500,000 AMERICAN RESCUE PLAN SPECIAL FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 167 Amended Actual Actual Budget Estimated Proposed 614-11-025 21-22 22-23 23-24 23-24 24-25 REVENUES Contributions from: City Departments 8,513,211$ 7,962,371$ 8,900,000$ 7,200,000$ 8,597,500$ Employees 848,403 1,618,041 1,734,480 1,400,000 1,576,800 Retirees (incl Medicare Advan)597,168 631,971 693,000 500,000 550,000 Stop loss reimbursements 1,152,014 719,751 660,000 550,000 800,000 Interest Revenue 42,393 40,691 270,000 500 200 TOTAL REVENUES 11,153,191 10,972,826 12,257,480 9,650,500 11,524,500 EXPENDITURES Health Insurance 9,913,309 11,570,712 11,000,000 9,121,200 10,000,500 Retiree Premiums - Medicare Advantage 81,278 111,575 92,400 86,548 95,000 Claims Administration 208,548 13,201 450,000 200,000 200,000 Stop Loss Insurance Cost 734,987 299,278 990,000 800,000 800,000 Dental Insurance Premiums 347,399 357,611 418,000 350,000 380,000 Group Life Insurance 17,718 16,894 20,900 20,000 19,000 Contribution to OPEB Trust - - - - - Professional Services 33,366 27,666 25,000 27,000 30,000 TOTAL EXPENDITURES 11,336,605 12,396,936 12,996,300 10,604,748 11,524,500 HOSPITALIZATION INSURANCE FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 168 Amended Actual Actual Budget Estimated Proposed 610-11-025 21-22 22-23 23-24 23-24 24-25 REVENUES Contributions from City Departments - Worker's Compensation 897,349$ 1,039,578$ -$ 1,050,000$ 1,000,000$ Interest Revenue 44,636 35,429 275,000 1,000 7,000 TOTAL REVENUES 941,985 1,075,007 275,000 1,051,000 1,007,000 EXPENDITURES Insurance Premiums 704,017 652,765 725,000 720,000 805,000 Claims and Settlements - - - - - Contingency - - - - 202,000 Supplies & MaterialsTOTAL EXPENDITURES 704,017 652,765 725,000 720,000 1,007,000 WORKERS COMPENSATION FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 169 Amended Actual Actual Budget Estimated Proposed 620-11-025 21-22 22-23 23-24 23-24 24-25 REVENUES Contributions from City Departments - Terminating pay charges 1,983,410$ 1,886,311$ -$ 1,980,000$ 1,970,000$ Interest Revenue 28,168 69,583 175,000 200 500 TOTAL REVENUES 2,011,578 1,955,894 175,000 1,980,200 1,970,500 EXPENDITURES Social Security 15,237 13,036 0 - 35,000 Health Insurance 136 22,366 0 - 125,820 Worker's Compensation 0 3,252 0 - 18,468 Unemployment Compensation 29,700 57,620 81,000 80,000 81,000 Separation Pay 461,866 1,060,918 1,000,000 1,000,000 1,153,000 Retiree Premiums 900 - - - 3,600 Employee Safety Awards 28,203 23,615 33,600 29,000 29,000 Professional Services 12,062 14,913 15,000 9,400 9,400 Employee Service Awards - 47,000 50,000 18,000 47,000 Safety Shoe Program 2,553 - - 3,600 - Random Drug Screening - - 500 1,000 500 Random Drug ScreeningContingency - - - - 467,712 Supplies & MaterialsTOTAL EXPENDITURES 550,658 1,242,720 1,180,100 1,141,000 1,970,500 OTHER EMPLOYEE BENEFITS FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 170 Amended Actual Actual Budget Estimated Proposed 612-11-025 21-22 22-23 23-24 23-24 24-25 REVENUES Transfers From: General Fund 1,875,000$ 1,718,750$ 2,600,000$ 1,875,000$ 2,444,608$ Water and Sewer Fund 355,000 325,417 500,000 355,000 500,000 Solid Waste Fund 240,000 220,000 338,000 240,000 312,910 Pleasure Island 55,000 50,417 77,000 55,000 71,708 Transit Fund 113,000 103,583 159,000 113,000 147,328 Economic Development 8,600 7,883 12,000 8,600 12,000 Miscellaneous Income Interest and Miscellaneous Revenue 6,652 69,502 25,000 1,000 2,000 Personnel CostsTOTAL REVENUES 2,653,252 2,495,552 3,711,000 2,647,600 3,490,554 EXPENDITURES Insurance Premiums 2,555,205 3,399,564 5,457,833 2,764,200 3,342,000 Professional Services 288 5,924 0 20,000 20,000 Claims and Settlements 52,010 79,786 100,000 65,800 128,554 Supplies & MaterialsTOTAL EXPENDITURES 2,607,503 3,485,273 5,557,833 2,850,000 3,490,554 GENERAL LIABILITY FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 171 172 Economic Development Corporation 173 174 Economic Development Corporation Established in 1996, the Port Arthur Economic Development Corporation is the economic development engine of the City of Port Arthur and its stakeholders, and it is responsible for facilitating the creation of jobs via business attraction, retention, and expansion, and supporting the proliferation of entrepreneurship. The PAEDC works relentlessly to improve the quality-of-place, quality-of-life, and economic opportunities for the residents and businesses that call Port Arthur home. 2024 Accomplishments Build upon the foundation of its past while diligently moving forward with the construction of a world-class organization comprised of top-shelf talent; an organization able to compete in today’s economic development marketplace and beyond. 2025 Goals Develop upon the groundwork established in the past while actively progressing towards the creation of a world-class organization, composed of exceptional talent; an organization equipped to thrive in the current economic development landscape and beyond. 175 Chief ExecutiveOfficer Deputy Chief Economic Development Officer AdministrationAssistant Administration Clerk Business Attraction, Retention and Expansion Manager Budget and Financial Services Manager Financial Operations Officer Marketing and Insight Manager Workforce and Community Development Manger 176 Amended Actual Actual Budget Estimated Proposed Fund 120 21-22 22-23 23-24 23-24 24-25 REVENUES AND OTHER SOURCES Sales Tax 7,259,073$ 7,453,135$ 7,490,000$ 7,490,000$ 7,490,000$ Rental Income 241,588 293,700 265,030 250,000 250,000 Sale of land - 126,722 - 310,500 186,300 Interest on investments 21,859 221,681 325,000 200,000 200,000 Miscellaneous 6,355 6,706 - - 146,757 Business Park Maintenance 48,185 53,141 53,140 70,800 78,000 Transfer from General Fund 88,392 121,539 132,590 132,590 133,903 Transfer from General FundFund Balance/Reserve - - - - - Personnel CostsTOTAL REVENUES 7,665,452 8,276,625 8,265,760 8,453,890 8,484,960 EXPENDITURES EDC Operating Expenditures 4,546,572 2,147,484 6,882,169 6,110,828 8,020,225 Debt Service 2013 Sales Tax Refunding 549,848 505,950 553,662 553,662 - Debt Service - payable to City - - - - 2019 GO Refunding 327,250 202,849 217,748 217,748 218,832 2012 GO Refunding - Business Park - - - - 2011 GO Refunding - - - - TOTAL EXPENDITURES 5,423,670 2,856,283 7,653,579 6,882,238 8,239,057 Transfers to and Other Expenditures: General Liability Fund (612)8,600 7,883 12,000 8,600 12,000 Transfer to 119 (Revolving Loan)100,000 Transfer to Grow Port Arthur General Fund Administrative Cost 133,903 122,744 133,903 133,903 133,903 Capital Improvements -Parks & Rec 1,000,000 916,667 1,000,000 1,000,000 - Capital Improvements - Press Building TOTAL EXPENDITURES AND TRANSFERS OUT 6,566,173 3,903,577 8,799,482 8,024,741 8,484,960 ECONOMIC DEVELOPMENT CORPORATION FUND CITY OF PORT ARTHUR 2024-2025 BUDGET 177 Expenditures by Category Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits 794,370$ 752,549$ 1,133,231$ 1,015,168$ 1,190,136$ Supplies and Materials 37,943 22,763 77,581 80,195 366,500 Maintenance 119,401 140,104 208,270 175,800 517,800 Contractual Services 3,270,907 1,043,939 5,457,718 4,839,665 5,719,789 Capital Outlay 323,951 188,130 5,369 - 226,000 TOTAL OPERATING EXPENDITURES 4,546,572$ 2,147,484$ 6,882,169$ 6,110,828$ 8,020,225$ Expenditures by Division Economic Development Corp.4,546,572$ 2,147,484$ 6,882,169$ 6,110,828$ 8,020,225$ ECONOMIC DEVELOPMENT CORPORATION DEPARTMENT SUMMARY CITY OF PORT ARTHUR 2024-2025 BUDGET 178 Amended 120-80-625 Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 Salaries and Benefits Regular Earnings 577,159 516,815 784,309 674,129 807,840 Overtime 2,298 5,010 3,000 1,000 5,000 Allowances 980 - - 7,680 2,500 Extra Help - 19,959 83,200 83,200 123,200 Social Security 42,955 38,614 48,406 45,000 62,110 Retirement 76,108 72,939 95,673 85,000 121,770 Health Insurance 70,727 76,939 118,643 93,125 65,772 Workers Compensation 2,611 1,365 - 1,800 1,944 Terminating Pay 21,532 20,907 - 24,234 0 Total Salaries and Benefits 794,370 752,549 1,133,231 1,015,168 1,190,136 Supplies and Materials Office Supplies 6,906 11,756 6,500 8,000 72,500 Postage 0 0 0 0 500 Fuel & Lubrication 1,134 1,634 2,000 2,400 4,000 Minor Equipment 3,913 1,295 7,200 11,795 30,000 IT Equipment 10,930 0 38,081 35,000 59,000 Uniforms and Cleaning 307 604 2,000 2,000 8,000 Board Meeting Expense 2,689 2,598 4,800 4,500 7,500 Other Supplies 12,065 4,876 17,000 16,500 185,000 Total Supplies and Materials 37,943 22,763 77,581 80,195 366,500 Maintenance Building Maintenance 110,674 107,339 139,170 115,000 347,000 Equipment Maintenance 8,661 32,714 68,300 60,000 170,000 Motor Vehicle Maintenance 65 50 800 800 800 Total Maintenance 119,401 140,104 208,270 175,800 517,800 Contractual Service Rent - - 180,504 175,500 243,000 Insurance 1,031 0 0 2,065 - Contingency 72,691 22,128 54,631 54,000 284,478 Professional Services 220,235 123,514 206,650 190,500 839,000 Advertising 1,772 7,298 59,500 15,000 216,000 Consultant 0 0 0 0 - Travel and Education 27,702 33,063 46,600 40,500 335,000 Dues and Subscriptions 4,765 6,994 9,000 7,700 56,000 Computer Programs 22,412 28,987 42,000 40,000 509,000 Other Contractual Service 1,063,903 228,660 105,000 95,000 - Development 1,186,085 18,175 2,698,742 2,750,000 1,000,000 Business Park Development 221,339 195,424 801,258 800,000 522,961 4B Development 60,000 0 - - - Promotional Programs 9,088 3,850 302,000 42,000 380,000 Job Training Programs 155,479 96,382 549,000 240,000 730,000 Temporary Services 0 35,178 90,000 80,000 118,000 Water Utilities 9,501 7,042 9,400 8,900 25,000 Electricity 162,441 182,503 226,999 224,000 341,000 Gas 4,882 9,150 18,104 19,500 49,350 Communications 47,583 45,591 58,330 55,000 71,000 Total Contractual Services 3,270,907 1,043,939 5,457,718 4,839,665 5,719,789 ECONOMIC DEVELOPMENT CORPORATION DETAIL EXPENDITURES - BY DIVISION CITY OF PORT ARTHUR 2024-2025 BUDGET 179 Building 13,283 0 0 0 - Streets - - - - - Furniture and Fixtures 310,668 272 0 0 - Equipment - 187,857 5,369 - 150,000 Motor Vehicles - - - - 76,000 Capital Outlay 323,951 188,130 5,369 - 226,000 TOTAL EXPENDITURES 4,546,572$ 2,147,484$ 6,882,169$ 6,110,828$ 8,020,225$ 180 Amended Actual Actual Budget Estimated Proposed 21-22 22-23 23-24 23-24 24-25 REVENUES AND OTHER SOURCES Transfer from Fund 120 -$ -$ -$ -$ 100,000$ Program Income 6,183 4,984 - - - Interest Revenue 6,183 4,984 - - 100,000 Personnel CostsTOTAL REVENUES AND OTHER SOURCES 12,366 9,968 - - 100,000 EXPENDITURES Professional Services - - - - 100,000 Interest TOTAL EXPENDITURES - - - - 100,000 ECONOMIC DEVELOPMENT CORPORATION ECONOMIC DEVELOPMENT CORPORATION REVOLVING LOAN FUND 0 181 182 Capital Improvement Program 183 Fund/Total Project Budget Number Account Number Description Thru 24-25 General Improvements: 307 Finance 307-07-015-8512-00-10-000 2nd Floor Flooring Replacement 90,000 Finance Total 90,000 307 Information Technology IT1005 307-09-023-8525-00-10-000 Paper Digitization 950,000 307-09-023-8525-00-10-000 DR-Public Safety 248,000 307-09-023-8525-00-10-000 Parks and Rec System 15,000 Information Technology Total 1,213,000 307 Development Services BU0008 307-13-041-8512-00-10-000 Animal Shelter Construction 7,365,000 Development Services Total 7,365,000 307 Equipment Services 307-13-037-8525-00-10-000 Equipment Services Vehicle Wash 898,254 307-13-037-8525-00-10-000 Equipment Services Driveway 592,644 307-13-037-8525-00-10-000 Vehicle Lifts 35,000 307-13-037-8525-00-10-000 Fleet-Garage Door Repairs 30,000 Equipment Services Total 1,555,898 307 Civic Center 307-15-043-8512-00-10-000 Armory Wall Repairs 150,000 BU0015 307-15-043-8512-00-10-000 Pompeiian Villa Renovations 400,000 BU0014 307-15-043-8512-00-10-000 Rose Hill Renovations 378,000 307-15-043-8512-00-10-000 West Side Development Center Roof Repl.200,000 307-15-043-8512-00-10-000 West Side Clinic Roof Replacement 200,000 307-15-043-8512-00-10-000 Department Club Air Duct Repl.75,000 307-15-043-8512-00-10-000 El Vista Community Center Floor Repl.75,000 307-15-043-8513-00-10-000 West Side Development Center Furn/Fixtures 60,000 307-15-043-8525-00-10-000 Sabine Pass Community Center Spray Pad 75,000 Civic Center Renovations 307-15-043-8512-00-10-000 - Airwall Motor & Track Repl.85,000 307-15-043-8512-00-10-000 - Air Duct Repl.75,000 307-15-043-8512-00-10-000 - HVAC Unit Repl. (2)50,000 307-15-043-8512-00-10-000 - HVAC Unit Repl. RTU #3&#12 (From FY24)113,236 307-15-043-8512-00-10-000 - HVAC Unit Repl. RTU #6 (From FY24)61,956 307-15-043-8525-00-10-000 - Load Ramp 32,000 Civic Center Total 2,030,192 307 Police 307-17-045-8512-00-30-000 Police Training Facility on Pleasure Island 415,000 307-17-045-8512-00-30-000 Police Substation 1,600,000 Requested Capital Expenditures CAPITAL IMPROVEMENT PROGRAM CITY OF PORT ARTHUR 2024-2025 BUDGET 184 Fund/Total Project Budget Number Account Number Description Thru 24-25 Requested Capital Expenditures CAPITAL IMPROVEMENT PROGRAM CITY OF PORT ARTHUR 2024-2025 BUDGET 307-17-045-8512-00-30-000 Public Safety Facility - Police Total 2,015,000 307 Fire BU0012 307-19-047-8512-00-30-000 Fire Station #2 1,000,000 BU0013 307-19-047-8512-00-30-000 Fire Station #3 307-19-047-8512-00-30-000 Fire Station #4 Improvements 100,000 BU0017 307-19-047-8512-00-30-000 Upgrades to existing fire stations 365,825 Fire Buildings 1,465,825 CE0010 307-19-047-8523-00-30-000 Replace Engine 1 (1897) FY24 RESTRICTED 1,350,000 CE0010 307-19-047-8523-00-30-000 Replace Engine 4 (1559) FY24 RESTRICTED 1,350,000 307-19-047-8523-00-30-000 Replace Engine 2 (2034)- 307-19-047-8523-00-30-000 Replace Engine 8 (2429)- Fire Vehicles 2,700,000 Fire Total 4,165,825 307 Public Works BU0001 307-21-049-8512-00-10-000 Operations Center Rehabilitation 150,000 BU0002 307-21-049-8512-00-10-000 City Hall Renovations 563,980 Public Works Administration Total 713,980 307 Street Improvements MISC 307-21-053-8517-00-10-000 Reconstruction 22,390,343 MISC 307-21-053-8517-00-10-000 Remediation/Rehab 19,693,737 BR0001/ BR0002 307-21-053-8517-00-10-000 Bridge Repair/Rehab 750,000 307-21-053-8517-00-10-000 Sidewalk Rehab-CDBG 150,000 307-21-053-8517-00-10-000 Sidewalk Rehab-Other 50,000 307-21-053-8517-00-10-000 Street Striping Program Street Improvements Total 43,034,080 307 Drainage Improvements DR1P02 148-00-000-8515-00-10-000 El Vista Drainage System 1,659,145 DR1P03 148-00-000-8515-00-10-000 Port Acres Drainage System 4,362,468 DR1P04 148-00-000-8515-00-10-000 Stonegate Drainage System at Golf Course 5,138,464 Community Development Block Grant - Disaster Recovery (Code CDF)11,160,077 DR1P02 154-00-000-8515-00-10-000 El Vista Drainage System 5,032,634 DR1P03 154-00-000-8515-00-10-000 Port Acres Drainage System 9,234,173 DR1P04 154-00-000-8515-00-10-000 Stonegate Drainage System at Golf Course 7,925,403 Hazard Mitigation Grant (Code FEF)22,192,210 DR1P08 307-21-055-8515-00-10-000 Lake Arthur Drainage System 109,450 185 Fund/Total Project Budget Number Account Number Description Thru 24-25 Requested Capital Expenditures CAPITAL IMPROVEMENT PROGRAM CITY OF PORT ARTHUR 2024-2025 BUDGET DR1P10 307-21-055-8515-00-10-000 Rice Farm Road 1,489,940 307-21-055-8515-00-10-000 Drainage Pump Station SCADA System 800,000 General Capital Improvements Fund 2,399,390 Drainage Improvements Total 35,751,677 307 Traffic 307-21-057-8522-00-10-000 Traffic Management SCADA System 300,000 307-21-057-8522-00-10-000 Traffic Signal Cabinets 110,000 307-21-057-8522-00-10-000 Traffic Signal Analysis & Synchronization 150,000 307-21-057-8522-00-10-000 Traffic Signal UPS 100,000 307-21-057-8522-00-10-000 Traffic Lights Traffic Total 660,000 Public Works Total 80,159,737 307 Parks & Recreation 307-25-067-8512-00-20-000 Parks & Recreation Facility - 307-25-067-8512-00-20-000 Adams Park Soccer Complex 412,802 Parks & Recreation Buildings 412,802 307-25-067-8525-00-20-000 Playscapes 512,067 307-25-067-8525-00-20-000 Dog Park at Roosevelt Park 50,000 Parks & Recreation Other Capital Outlay 562,067 Parks & Recreation Total 974,869 Total General Capital Improvements 99,479,521 151 Downtown Revitalization Improvements Summary Roadway, Utility, Streetscape Improvements 75,000 TIRZ Total 75,000 401 Transit Capital Expenditures: 401-70-530-8512-00-60-000 Terminal Expansion 1,000,000 Transit Buildings 1,000,000 401-70-530-8522-00-60-000 Electric Bus Chargers 1,430,000 Transit Equipment 1,430,000 401-70-530-8523-00-60-000 Electric Buses 4,196,700 Transit Vehicles 4,196,700 401-70-530-8525-00-60-000 Parking Lot Improvements 1,472,548 401-70-530-8525-00-60-000 Bus Stop Upgrades 350,000 401-70-530-8525-00-60-000 San Antonio Ave & Alley Reconst.315,000 Transit Other Capital Outlay 2,137,548 186 Fund/Total Project Budget Number Account Number Description Thru 24-25 Requested Capital Expenditures CAPITAL IMPROVEMENT PROGRAM CITY OF PORT ARTHUR 2024-2025 BUDGET Transit Total 8,764,248 169 American Rescue Plan: ARP002 169-07-015-8516-00-40-000 Water/Wastewater Infrastructure Improvements 4,832,491 ARP015 169-07-015-8516-00-40-000 Sabine Pass/Port Acres WWTP's 1,388,694 ARP003 169-07-015-5486-00-40-000 Landfill Slope Stabilization 505,886 ARP006 169-07-015-8515-00-40-000 Westside Drainage Improvement (17th&19th)1,988,934 ARP007 169-07-015-5492-00-40-000 Grant Management/Admin Costs 140,812 ARP017 450-00-000-8522-00-00-000 Pleasure Island Equipment Purchase 148,000 ARP010 169-07-015-8523-00-40-000 Rev Loss - Garbage Collection Support 278,772 ARP011 169-17-015-5314-00-40-000 Rev Loss - Houston Ave Street Repair 10,100 ARP012 169-07-015-8525-00-40-000 Rev Loss - BRIC/HMGP Grant - Local Share for Generators 160,000 ARP013 169-07-015-8525-00-40-000 Rev Loss - Sabine Pass Boat Ramps 650,334 ARP014 169-07-015-8512-00-40-000 Rev Loss - New Health Dept Bldg 1,859,076 169-15-043-8522-00-10-000 Generator for Civic Center 376,000 Projects TBD in Rev Loss 2,160,901 American Rescue Plan (ARPA) Total 14,500,000 Total 122,743,769 403 Solid Waste Improvements: 403-50-320-8522-00-00-000 Landfill Generator 155,000 403-50-320-8522-00-00-000 Landfill Tub Grinder 990,000 Solid Waste Total 1,145,000 410 Water Utility Improvements: 404-40-000-8516-00-00-000 Main Waste Water Treatment Plant Construction 25,336,692 Texas Water Development Board Funding 25,336,692 405-40-000-8516-00-00-000 Elevated Storage Tank Rehabilitation 2,000,000 405-40-000-8516-00-00-000 Force Main Replacement 3,700,000 405-40-000-8516-00-00-000 Lift Stations 2,000,000 405-40-000-8516-00-00-000 Waste Water Treatment Plant Construction 1,500,000 405-40-000-8516-00-00-000 Collections System Rehab 3,000,000 405-40-000-8516-00-00-000 Sabine Pass Collection System 500,000 405-40-000-8516-00-00-000 Lead and Copper Inventory 700,000 405-40-000-8516-00-00-000 Distribution System Rehab 8,850,000 405-40-000-8516-00-00-000 Fire Hydrant Replacement-City Wide 500,000 405-40-000-8516-00-00-000 Other Equipment (Pipefitting) & Projects 1,250,000 405-40-000-8516-00-00-000 Water Purification Plant Electrical Impr 1,000,000 405-40-000-8516-00-00-000 Water/Sewer Replacement in Street Projects 5,000,000 30,000,000 450 Pleasure Island Improvements: 450-00-000-8512-00-00-000 Pleasure Island Restrooms 413,000 187 Fund/Total Project Budget Number Account Number Description Thru 24-25 Requested Capital Expenditures CAPITAL IMPROVEMENT PROGRAM CITY OF PORT ARTHUR 2024-2025 BUDGET Pleasure Island Buildings 413,000 450-00-000-8525-00-00-000 Dock Rehabilitation 320,000 450-00-000-8525-00-00-000 Photo Op Landmark PLEASURE _SLAND 479,783 450-00-000-8525-00-00-000 Marina Rehabilitation 1,382,900 Pleasure Island Other Capital Outlay 2,182,683 Move to Operating??Master Plan for Pleasure Island Pleasure Island Total 2,595,683 Total 33,740,683 Total Capital Program 156,484,452 188 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost 2nd Floor Replacement 90,000$ 90,000$ -$ -$ -$ TOTAL 90,000$ -$ -$ -$ -$ 90,000$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Improvement FB & Transfers In 90,000 90,000$ Bonds (GO's, CO's, Revenue) CDBG Grant FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 90,000 - - - - 90,000 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Finance 2020 08 20 Draft 189 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost IT1005 Paper Digitization 950,000$ 950,000$ DR-Public Safety 248,000$ 248,000$ Parks and Rec System 15,000$ 15,000$ -$ TOTAL 1,213,000$ -$ -$ -$ -$ 1,213,000$ 1213000 Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Improvement FB & Transfers In 1,213,000 1,213,000$ Bonds (GO's, CO's, Revenue) CDBG Grant FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 1,213,000 - - - - 1,213,000 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Information Technology 190 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost BU0008 Animal Shelter 7,365,000$ 7,365,000$ TOTAL 7,365,000$ -$ -$ -$ -$ 7,365,000$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Improvement FB & Transfers In Bonds (GO's, CO's, Revenue)7,365,000 7,365,000$ CDBG Grant FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 7,365,000 - - - - 7,365,000 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Development Services 191 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost H.O. Mills Driveway Entrance Repairs 592,644$ 592,644$ H.O. Mills Vehicle Wash 898,254$ 898,254$ H. O. Mills Vehicle Lifts 35,000.00$ 35,000$ Fleet-Garage Door Repairs 30,000.00$ 30,000$ TOTAL 1,555,898$ -$ -$ -$ -$ 1,555,898$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Improvement FB & Transfers In 1,555,898 1,555,898$ Bonds (GO's, CO's, Revenue) CDBG Grant FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 1,555,898 - - - - 1,555,898 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Equipment Services 192 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost 0 Armory Wall Repairs 150,000$ 150,000$ BU0015 Pompeiian Villa Renovations 400,000$ 450,000$ 500,000$ 1,350,000$ BU0014 Rose Hill Renovations 378,000$ 500,000$ 500,000$ 1,378,000$ 0 West Side Development Center Roof Repl.200,000$ 200,000$ 0 West Side Clinic Roof Replacement 200,000$ 200,000$ 0 Department Club Air Duct Repl.75,000$ 75,000$ 0 El Vista Community Center Floor Repl.75,000$ 75,000$ 0 West Side Development Center Furn/Fixtures 60,000$ 60,000$ 0 Sabine Pass Community Center Spray Pad 75,000$ 75,000$ Civic Center Renovations -$ 0 - Airwall Motor & Track Repl.85,000$ 85,000$ 0 - Air Duct Repl.75,000$ 75,000$ 0 - HVAC Unit Repl. (2)50,000$ 50,000$ 0 - HVAC Unit Repl. RTU #3&#12 (From FY24)113,236$ 113,236$ 0 - HVAC Unit Repl. RTU #6 (From FY24)61,956$ 61,956$ 0 Generator for Civic Center 376,000$ 376,000$ #REF!- Load Ramp 32,000$ 32,000$ -$ -$ TOTAL 2,406,192$ 950,000$ 1,000,000$ -$ -$ 4,356,192$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Improvement FB & Transfers In 2,030,192 950,000 1,000,000 3,980,192$ Bonds (GO's, CO's, Revenue) CDBG Grant FEMA/HMPG Grant (1)Other Grant - ARPA 376,000 376,000$ EDC Street Maintenance (2)Other Funding Source TOTAL 2,406,192 950,000 1,000,000 - - 4,356,192 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Civic Center 193 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Pleasure Island Police Training Facility 415,000$ 415,000$ Police Substation 1,600,000$ 6,000,000$ 7,600,000$ Public Safety Facility 50,000,000$ 50,000,000$ TOTAL 2,015,000$ 56,000,000$ -$ -$ -$ 58,015,000$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Improvement FB & Transfers In 415,000 415,000$ Bonds (GO's, CO's, Revenue)1,600,000 56,000,000 57,600,000$ CDBG Grant FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 2,015,000 56,000,000 - - - 58,015,000 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Police 194 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost BU0012 Fire Station #2 1,000,000$ 1,000,000$ BU0013 Fire Station #3 15,000,000$ 15,000,000$ BU0017 Fire Station #4 Improvements 100,000$ 100,000$ BU0017 Upgrades to existing fire stations 365,825$ 365,825$ CE0010 Replace Engine 1 (1897) FY24 1,350,000$ 1,350,000$ CE0010 Replace Engine 4 (1559) FY24 1,350,000$ 1,350,000$ Replace Engine 2 (2034)1,350,000$ 1,350,000$ Replace Engine 8 (2489)1,350,000$ 1,350,000$ Reeplace Engine 5 (2275)2,200,000$ 2,200,000$ TOTAL 19,165,825$ 2,700,000$ 2,200,000$ -$ -$ 24,065,825$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Improvement FB & Restricted 465,825 465,825$ Bonds (GO's, CO's, Revenue)3,700,000 2,700,000 2,200,000 8,600,000$ Restricted Bonds (Prior Years)15,000,000 FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 19,165,825 2,700,000 2,200,000 - - 9,065,825 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Fire 195 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Operations Center -Security Fencing 150,000$ 150,000$ City Hall -Air Conditioning Efficiency 110,000$ 110,000$ -Maintenance, Space Utilization Study 250,000$ 250,000$ -Digital Signage 31,980$ 31,980$ -Elevator Card Readers 57,000$ 57,000$ -Security System 115,000$ 115,000$ TOTAL 713,980$ -$ -$ -$ -$ 713,980$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Improvement Transfers In 713,980 713,980$ Bonds (GO's, CO's, Revenue) CDBG Grant FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 713,980 - - - - 713,980 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Public Works 196 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Street Projects - Reconstruction 22,390,343$ 10,000,000$ 10,000,000$ 10,000,000$ 10,000,000$ 62,390,343$ Street - Remediation/Rehab 20,443,737$ 4,000,000$ 4,000,000$ 4,000,000$ 4,000,000$ 36,443,737$ Bridge Repair/Rehab 750,000$ 750,000$ Sidewalk Rehab-CDBG 150,000$ 150,000$ 150,000$ 150,000$ 150,000$ 750,000$ Sidewalk Rehab-Other 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 250,000$ Street Striping Program TOTAL 43,784,080$ 14,200,000$ 14,200,000$ 14,200,000$ 14,200,000$ 100,584,080$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Improvement FB & Transfers In 23,784,080 23,784,080.00$ Prior Year Bonds 20,000,000 14,200,000 14,200,000 14,200,000 14,200,000 76,800,000.00$ Current Year Bonds FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 43,784,080 14,200,000 14,200,000 14,200,000 14,200,000 100,584,080 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Streets 197 Project Prior Year Preventative Total Number Focus Street Limits Project Cost Maintenance Rehabilitation Reconstruction 24-25 ST5019 7th Ave.Gulfway - 14th I 55,412 165,880 165,880 ST5020 Grannis Ave. W Procter - 6th I - 184,730 184,730 ST5021 Railroad Ave. W 7th - W 9th I - 191,400 191,400 Woodworth Blvd. Gulfway - Lakeshore C - 13,426,348 13,426,348 Charleston Ave. Gulfway - 7th C - 632,667 632,667 Liberty Ave. Gulfway - Thomas C - 313,040 313,040 Vicksburg Ave. Gulfway - 7th C - 632,667 632,667 15th St.Stillwell - Dequeen C - 638,387 638,387 17th St.Bluebonnet - 6th Ave (HEB) C - 700,440 700,440 12th St.Galveston - Dequeen C - 263,467 263,467 14th St.Stilwell - Bluebonnet C - 322,400 322,400 Mobile Ave. Gulfway - Thomas C - 340,080 340,080 W 17th St.Rev Raymond Scott - RR tracks C - 254,453 254,453 18th St.Railroad tracks - Nederland C - 261,733 261,733 St. Augustine Ave. 7th - Procter C - 186,853 186,853 8th Ave.Gulfway - Thomas C - 303,680 303,680 District 1 Totals 55,412 0 5,391,877 13,426,348 18,818,225 ST5022 10th St.Brazos - Sabine I - 322,660 322,660 ST5023 9th Ave.25th - Evergreen (E)I 22,552 331,500 331,500 ST5024 Laurel St.Grandview - Redbud I - 239,830 239,830 ST5025 Martin Dr.13th - 15th I - 273,700 273,700 ST5026 Sabine Ave. 7th - Lewis I - 171,100 171,100 ST3035 Duff Ave.Procter - Lakeshore C - 182,526 182,526 ST3038 Pecos Ave. Lewis - 6th C - 462,653 462,653 ST3039 Williams Ave. Lewis - 6th C 638 578,587 578,587 ST1P46 Procter St. Ext. SH 73 - Main C 2,626 426,230 426,230 ST3048 Procter St. Ext. Duff - Main C 600 369,123 369,123 5th St.9th - 12th C - 342,333 342,333 10th Ave.Evergreen - Dryden C - 264,333 264,333 22nd St.Ave A - 8th C - 339,907 339,907 13th St.11th - Rosedale C - 228,107 228,107 Sabine Ave. Lewis - 7th C - 287,560 287,560 Las Palmas Griffin - Gulfway C - 918,152 918,152 13th St.Sabine - Neches C - 82,507 82,507 ST3047 7th St.Stadium - Duff C 563 2,302,110 2,302,110 District 2 Totals 26,978 0 5,820,808 2,302,110 8,122,918 ST5027 29th St.5th - 9th I - 81,670 81,670 ST5028 32nd St.Woodrow - Twin City I - 229,350 229,350 ST5029 34th St.5th - 7th I 18,054 115,082 115,082 ST5030 37th St.5th - 9th I - 73,167 73,167 ST5031 40th St.Everglades - Big Bend I - 242,150 242,150 ST5032 42nd St.9th - Wentworth I - 168,016 168,016 BR0001 9th Ave. Bridge Pear Ridge Main Canal 375,000 375,000 BR0002 25th St. Bridge Drainage Ditch 375,000 375,000 34th St.9th Ave to Avalon Ave C - 237,467 237,467 9th Ave.36th - 32nd C - 3,200,000 3,200,000 9th Ave.32nd - 28th C - 2,135,000 2,135,000 9th Ave.28th - 25th C - 870,650 870,650 District 3 Totals 18,054 0 1,896,902 6,205,650 8,102,552 ST5033 12th St.Austin - Savannah I - 91,390 91,390 ST5034 12th St.Gilham - Nederland I - 80,620 80,620 ST5035 W 13th St.Houston - Railroad I - 52,490 52,490 ST5036 15th St.Alley NE of Houston - Ft. Worth I - 113,345 113,345 ST5037 W 50th St.Beaumont - Shreveport I - 120,640 120,640 ST5038 W 58th St.Cedar - W Port Arthur Rd. I - 290,000 290,000 ST5039 W 61st St.Levee - Diamond I - 273,470 273,470 ST5040 W 62nd St. Pat - Hazel I - 326,400 326,400 ST5041 65th St.Garnet - W. Port Arthur Rd. I - 163,220 163,220 ST5042 Alice Ave.Bobby - 62nd I - 185,020 185,020 ST5043 Augusta Ave.18th - DD #7 Ditch I - 81,200 81,200 District 3 District 4 Proposed 24-25 CITY OF PORT ARTHUR 2024-2025 BUDGET CAPITAL IMPROVEMENT FUND Planned Capital Expenditures District 1 District 2 2020 08 20 Draft 198 Project Prior Year Preventative Total Number Focus Street Limits Project Cost Maintenance Rehabilitation Reconstruction 24-25 Proposed 24-25 CITY OF PORT ARTHUR 2024-2025 BUDGET CAPITAL IMPROVEMENT FUND Planned Capital Expenditures ST5044 Ellias W End - E End I - 125,070 125,070 ST5045 Jade Ave.W. 61st - W. 63rd I - 122,220 122,220 ST5046 Jade Ave.W. 63rd - FM 365 I - 214,560 214,560 ST5047 Louisiana Ave. Hwy 365 - Weaver I - 78,300 78,300 ST5048 Nashville St. 19th - 18th I - 82,650 82,650 ST5049 Nashville St. 14th - 13th I - 90,480 90,480 ST5050 Railroad Ave. W Thomas - 12th I - 88,740 88,740 ST5051 Ray Ave.61st - Mimosa I - 149,060 149,060 ST5052 Salsbury Dr. Prospect - Dead End I - 166,000 166,000 ST5053 Shirley St.W. 58th - Ray I - 126,110 126,110 ST5054 El Paso Ave. 90th - Ross Dress for Less I - 200,000 200,000 ST3083 Jade Ave.63rd St - FM365 C 113 456,235 456,235 Garnet Ave. 67th - 64th C - 171,392 171,392 63rd St.Jade - Garnet C - 93,600 93,600 64th St.Jade - Garnet C - 183,733 183,733 65th St.Jade - Garnet C - 183,733 183,733 66TH St.Jade - Garnet C - 183,733 183,733 8th Ave.28th - 25th C - 195,520 195,520 26th St.Memorial - 5th C - 474,933 474,933 60th St.Hazel - Jade C - 448,067 448,067 Florida Ave. 29th - 25th C - 256,533 256,533 ST5051 Ray Ave.62nd - 61st C - 179,227 179,227 61st St.Jade - Garnet C - 447,027 447,027 61st St.Garnet - W Port Arthur Rd. C - 853,667 853,667 63rd St.Jade - Garnet C - 442,000 442,000 District 4 Totals 113 816,192 6,517,958 456,235 7,790,385 100,556 816,192 19,627,545 22,390,343 42,834,080Total Street Improvement Projects All Districts 199 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost DR1P02 El Vista Drainage System 6,691,779 6,691,779 DR1P03 Port Acres Drainage System 13,596,641 13,596,641 DR1P04 Stonegate Drainage System at Golf Course 13,063,867 13,063,867 DR1P08 Lake Arthur Drainage System 109,450 109,450 DR1P10 Rice Farm Road Drainage Project 1,489,940 1,489,940 Drainage Pump Station SCADA System 800,000 800,000 TOTAL 35,751,677 - - - - 35,751,677 Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Impovement FB & Transfers In 2,399,390 Bonds (GO's, CO's, Revenue) CDBG DR Grant 11,160,077 FEMA/HMPG Grant 22,192,210 (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 35,751,677 - - - - - Drainage CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM 200 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Traffic-Management Transport System SCADA 300,000$ 300,000$ Traffic-Signal Cabinets 110,000$ 110,000$ Traffic-Signal Retiming/Sync Analysis 150,000$ 150,000$ Traffic-Uninterruptable Power Supply 100,000$ 100,000$ TOTAL 660,000$ -$ -$ -$ -$ 660,000$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Impovement FB & Transfers In 660,000 Bonds (GO's, CO's, Revenue) CDBG Grant FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 660,000 - - - - - CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Public Works 201 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Playscapes 512,067$ 300,000$ 812,067$ Adams Park Complex Construction Documents 412,802$ 412,802$ Dog Park at Roosevelt Park 50,000$ 50,000$ Park Improvements Replacement/Rehab 2,000,000$ Lakeside Park Basketball Court Project 40,000$ 40,000$ El Vista Park Basketball Court Project 40,000$ 40,000$ Lincoln Park Basketball Court Project 40,000$ 40,000$ Parks Master Plan 2,000,000$ 2,000,000$ Rose Hill Park Improvements 4,018,269$ 4,018,269$ Parks & Recreation Facility 25,000,000$ 25,000,000$ TOTAL 2,974,869$ 31,438,269$ -$ -$ -$ 32,413,138$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Capital Impovement FB & Transfers In 974,869 6,438,269 Bonds (GO's, CO's, Revenue)2,000,000 25,000,000 CDBG Grant FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 2,974,869 31,438,269 - - - - CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Parks & Recreation 202 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Roadway, Utility, Streetscape Improvements 75,000 100,000 125,000 150,000 450,000 - - - TOTAL 75,000 100,000 125,000 150,000 - 450,000 Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost General Revenue - Cash - Bonds (GO's, CO's, Revenue)- CDBG Grant - FEMA/HMPG Grant - (1)Other Grant - EDC Street Maintenance - (2)Other Funding Source 75,000 100,000 125,000 150,000 - 450,000 TOTAL 75,000 100,000 125,000 150,000 - 450,000 (2)TIRZ Downtown Revitalization Improvements CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM 203 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Terminal Expansion 1,000,000$ 1,000,000$ Bus Stop Upgrades 350,000$ 350,000$ Electric Vehicle Purchases 4,196,700$ 4,196,700$ Electric Vehicle Chargers 1,430,000$ 1,430,000$ San Antonio Avenue and Alley Rehabilitation 315,000$ 315,000$ Transit EV Canopy and Parking Lot 1,472,548$ 1,472,548$ TOTAL 8,764,248$ -$ -$ -$ -$ 8,764,248$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Transit FB & Transfers In 876,425 876,425$ Bonds (GO's, CO's, Revenue) CDBG Grant FEMA/HMPG Grant (1)Other Grant 7,887,823 7,887,823$ EDC Street Maintenance (2)Other Funding Source TOTAL 8,764,248 - - - - 8,764,248 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Transit 204 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost ARP002 Water/Wastewater Infrastructure Improvements 4,832,491$ 4,832,491$ ARP015 Sabine Pass/Port Acres WWTP's 1,388,694$ 1,388,694.00$ ARP003 Landfill Slope Stabilization 505,886$ 505,886.00$ ARP006 Westside Drainage Improvement (17th&19th)1,988,934$ 1,988,934.00$ ARP007 Grant Management/Admin Costs 140,812$ 140,812.00$ ARP017 Pleasure Island Equipment Purchase 148,000$ 148,000.00$ ARP010 Rev Loss - Garbage Collection Support 278,772$ 278,772.00$ ARP011 Rev Loss - Houston Ave Street Repair 10,100$ 10,100.00$ ARP012 Rev Loss - BRIC/HMGP Grant - Local Share for Generators 160,000$ 160,000.00$ ARP013 Rev Loss - Sabine Pass Boat Ramps 650,334$ 650,334.00$ ARP014 Rev Loss - New Health Dept Bldg 1,859,076$ 1,859,076.00$ Proposed Civic Center Generator 376,000$ 376,000.00$ Projects TBD in Rev Loss 2,160,901$ TOTAL 14,500,000$ -$ -$ -$ -$ 12,339,099$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost ARPA FB - Cash - Bonds (GO's, CO's, Revenue) CDBG Grant FEMA/HMPG Grant (1)Other Grant - ARPA 14,500,000 14,500,000.00$ EDC Street Maintenance (2)Other Funding Source TOTAL 14,500,000 - - - - 14,500,000 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM American Rescue Plan 205 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Landfill Generator 155,000.00$ 155,000.00$ Landfill Tub Grinder 990,000.00$ 990,000.00$ TOTAL 1,145,000.00$ -$ -$ -$ -$ 1,145,000.00$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost General Revenue - Cash 1,145,000 1,145,000.00$ Bonds (GO's, CO's, Revenue) CDBG Grant FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 1,145,000 - - - - 1,145,000 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Solid Waste 206 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Elevated Storage Tank Rehabilitation 2,000,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 8,000,000$ Force Main Replacement 3,700,000$ 3,700,000$ Lift Stations 2,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 10,000,000$ Waste Water Treatment Plant Construction 1,500,000$ 1,500,000$ Collections System Rehab 3,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 2,000,000$ 11,000,000$ Sabine Pass Collection System 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 2,500,000$ Lead and Copper Inventory 700,000$ 700,000$ Distribution System Rehab 8,850,000$ 5,000,000$ 13,850,000$ El Vista Force Main Phase II 1,100,000$ 1,100,000$ Fire Hydrant Replacement-City Wide 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 2,500,000$ Other Equipment (Pipefitting) & Projects 1,250,000$ Water Purification Plant Electrical Impr 1,000,000$ Water/Sewer Replacement in Street Projects 5,000,000$ TOTAL 30,000,000$ 12,600,000$ 6,500,000$ 6,500,000$ 6,500,000$ 54,850,000$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost General Revenue - Cash -$ Bonds (GO's, CO's, Revenue)29,500,000 12,100,000 6,000,000 6,000,000 6,000,000 59,600,000$ CDBG Grant FEMA/HMPG Grant (1)Other Grant 500,000 500,000 500,000 500,000 500,000 2,500,000$ EDC Street Maintenance (2)Other Funding Source TOTAL 30,000,000 12,600,000 6,500,000 6,500,000 6,500,000 62,100,000 CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Water Utilities 207 Project #Project Name 2025 2026 2027 2028 2029 FY 25-29 Project Cost Pleasure Island Office Rehabilitation -$ 219,000.00$ 219,000.00$ Pleasure Island Visitors Center -$ 925,000.00$ 925,000.00$ Pleasure Island Restrooms 413,000.00$ 413,000.00$ Dock Rehabilitation 320,000.00$ 320,000.00$ Photo Op Landmark PLEASURE _SLAND 479,783.00$ 479,783.00$ Marina Rehabilitation 1,382,900.00$ 1,382,900.00$ TOTAL 2,595,683.00$ 1,144,000.00$ -$ -$ -$ 3,739,683.00$ Funding Source 2025 2026 2027 2028 2029 FY 25-29 Project Cost Pleasure Island FB & Res 2,330,683.00$ 2,330,683.00$ Bonds (GO's, CO's, Revenue) * Prior Year Grants 265,000 FEMA/HMPG Grant (1)Other Grant EDC Street Maintenance (2)Other Funding Source TOTAL 2,595,683 - - - - 2,330,683 * $215k Chenire Grant & $50k grant CITY OF PORT ARTHUR FY 2025-2029 CAPITAL IMPROVEMENT PROGRAM Pleasure Island 208 Department/Division New Request Replacement Lease Total Description General Fund Development Services - Inspections 13,200 13,200 Ford F-150 (1717) Inspection Previously Leased Development Services - Inspections 13,200 13,200 Ford F-150 (1969) FY25 Request Inspections Development Services - Inspections 13,200 13,200 Ford F-150 (New) FY25 Request Plumbing Inspector 625-13-035-8492-00-00-000 Total - - 39,600 39,600 Development Services - Demolition 13,200 13,200 Ford F-150 (1746) Demolition Previously Leased 625-13-036-8492-00-00-000 Total - - 13,200 13,200 Development Services - Environmental Health 13,200 13,200 Ford F-150 (1901) Environmental Health Previously Leased Development Services - Environmental Health 13,200 13,200 Ford F-150 (1986) FY25 Request Environmental Health 625-13-039-8492-00-00-000 Total - - 26,400 26,400 Development Services - Animal Control 13,200 13,200 Ford F-150 (1987) Animal Control Previously Leased Development Services - Animal Control 13,200 13,200 Ford F-150 (1989) FY25 Request Animal Control Development Services - Animal Control 13,200 13,200 Ford F-150 (1988) FY25 Request Animal Control 625-13-041-8492-00-00-000 Total - - 39,600 39,600 Police 268,492 268,492 Portable Radios for Police DepartmentPolice 54,672 Police ALERRT Training Equipment Police 93,687 Tasers 625-17-045-8522-00-00-000 Total - 416,851 - 268,492 Police 1,164,874 1,164,874 15 Police vehicles Previously LeasedPolice 1,164,874 1,164,874 15 Police vehicles FY25 Request625-17-045-8492-00-00-000 Total - - 2,329,748 2,329,748 Fire 80,000 80,000 Three (3) Zoll Autopulse Machines Fire 575,000 575,000 Generators at Station 1 & 4 Fire 100,000 100,000 (10) Self-Contained Breathing Apparatus625-19-047-8522-00-10-000 Total 80,000 675,000 - 755,000 Fire 400,000 400,000 Five (5) 2024 Ford F250 Pick Up Truck FY25 Request Fire 450,000 450,000 Highwater Rescue/Wildland Fire Apparatus 625-19-047-8523-00-10-000 Total 450,000 400,000 - 850,000 Public Works-Engineering 15,000 15,000 Ford F-150 FY25 Request Roadway Design Engineer625-13-035-8492-00-00-000 Total 450,000 400,000 15,000 865,000 Public Works-Streets 100,000 100,000 Streets-Backhoe Public Works-Streets 330,000 330,000 Streets-Padfoot Roller Compactor Public Works-Streets 70,000 70,000 Streets-Road Widener 625-21-053-8522-00-00-000 Total - 500,000 - 500,000 Public Works-Streets 400,000 400,000 Streets-Two (2) Volvo Tandem Dump Trucks 625-21-053-8523-00-00-000 Total - 400,000 - 400,000 Public Works-Drainage 600,000 600,000 Three (3)-Volvo Dump Trucks 625-21-055-8522-00-00-000 Total - 600,000 - 600,000 Public Works-Drainage 70,000 70,000 Two (2) 2500 Trucks with Utility Beds (1417 & 1516) Public Works-Drainage 430,000 430,000 Drainage Sweeper 625-21-055-8523-00-00-000 Total - 500,000 - 500,000 Public Works-Drainage 15,000 15,000 Drainage Truck (3/4 ton Chevy or Ram Crew 4x4)625-21-055-8492-00-00-000 Total - - 15,000 15,000 Health 9,000 9,000 Ford Escape 625-23-061-8492-00-00-000 Total - - 9,000 9,000 Parks & Recreation 350,000 350,000 2 Slope Mowers Parks & Recreation 24,000 24,000 2 Zero Turn Mowers625-25-065-8522-00-00-000 Total 374,000 - - 374,000 Parks & Recreation 100,000 100,000 2 Crew Cab Trucks 625-25-065-8523-00-00-000 Total 100,000 - - 100,000 Total General Fund 1,004,000 3,491,851 2,487,548 6,820,040 CITY OF PORT ARTHUR 2024-2025 BUDGET CAPITAL RESERVE FUND CAPITAL EQUIPMENT SCHEDULE 209 Department/Division New Request Replacement Lease Total Description CITY OF PORT ARTHUR 2024-2025 BUDGET CAPITAL RESERVE FUND CAPITAL EQUIPMENT SCHEDULE Economic Development Corporation EDC 76,000 76,000 Maintenance Pick Up Truck (Repl 2013 F-150) 120-80-625-8523-00-00-000 Total 76,000 - - 76,000 Total Economic Development Corporation 76,000 - - 76,000 Transit FundTransit 1,430,000 1,430,000 Electric Chargers401-70-530-8523-00-60-000 Total - 1,430,000 - 1,430,000 Transit 4,196,700 4,196,700 Electric Buses 401-70-530-8523-00-60-000 Total - 4,196,700 - 4,196,700 Total Transit Fund - 5,626,700 - 5,626,700 Solid Waste Fund Trash Collection 400,000 400,000 Solid Waste Peterbilt 567 Atlas Grapple Truck403-50-305-8523-00-00-000 Total - 400,000 - 400,000 Residential Collection 420,000 420,000 Solid Waste Mack LR Garbage Truck 403-50-310-8523-00-00-000 Total - 420,000 - 420,000 Container Service 420,000 420,000 Solid Waste Heil Commercial Truck 403-50-315-8523-00-00-000 Total - 420,000 - 420,000 Total Solid Waste Fund - 1,240,000 - 1,240,000 Water and Sewer Fund Customer Service 52,800 52,800 Four (4) Trucks 405-40-205-8492-00-00-000 Total - - 52,800 52,800 Water Purification Plant 500,000 500,000 Valves and Piping replacement at Filter,basins Water Purification Plant 115,000 115,000 HS flow meter replacement 405-40-210-8522-00-00-000 Total - 615,000 - 615,000 Water Distribution 15,500 15,500 2024 Equipment Trailer (2208) 405-40-215-8522-00-00-000 Total - 15,500 - 15,500 Water Distribution 76,000 76,000 Ford F-350 Crew Cab Utility Truck (2152)Water Distribution 76,000 76,000 Ford F-350 Crew Cab Utility Truck (2153)Water Distribution 36,770 36,770 Ford F-150 Regular Cab Pick Up (2005) 405-40-215-8523-00-00-000 Total - 188,770 - 188,770 Wastewater Conveyance 100,000 100,000 GR Self Primer LS Pump (Complete Package)Wastewater Conveyance 15,500 15,500 2024 Equipment Trailer (2265) 405-40-220-8522-00-00-000 Total - 115,500 - 115,500 Wastewater Conveyance 63,700 63,700 Ford F-250 Cab Service Truck (1941) Wastewater Conveyance 63,700 63,700 Ford F-250 Cab Service Truck (2009)Wastewater Conveyance 63,700 63,700 Ford F-250 Cab Service Truck Wastewater Conveyance 76,000 76,000 Ford F-350 Crew Cab Utility Truck (2062) Wastewater Conveyance- Pipe bursting Crew 577,500 577,500 800 Ground Burst Static Pipe Bursting Package (With 10 boxes of Rods and 8” Spander Wastewater Conveyance- Pipe bursting Crew 65,000 65,000 20,000 Lb. X 30 Ft. Tag Along Dual Axle Trailer with Pintle Hitch Wastewater Conveyance- Pipe bursting Crew 15,000 15,000 12,000 lb. Tandem Axle Trailer w/ Pintle Hitch X 20' Tilt Trailer Wastewater Conveyance- Pipe bursting Crew 136,000 136,000 18000 lb. Excavator (Komatsu)Wastewater Conveyance- Pipe bursting Crew 124,000 124,000 2 Ea.- 8000 lb. Excavator (Komatsu)Wastewater Conveyance- Pipe bursting Crew 120,000 120,000 F750 Ford Dump Truck Wastewater Conveyance- Pipe bursting Crew 72,000 72,000 F450 Flat Bed Truck w/ Goose Neck Trailer Hitch Wastewater Conveyance- Pipe bursting Crew 66,000 66,000 F350 Crew Cab w/Utility Bed Wastewater Conveyance- Pipe bursting Crew 7,900 7,900 14' Cargo Trailer Wastewater Conveyance- Pipe bursting Crew 400,000 400,000 2024 Vactor Impact Vacuum/Jet405-40-220-8523-00-00-000 Total 1,647,100 203,400 - 1,850,500 Wastewater Conveyance 101,200 101,200 DR17 HDPE Pipe 405-40-220-8525-00-00-000 Total - 101,200 - 101,200 Wastewater Treatment 44,000 44,000 2024 Ram 1500 Truck (1942) Wastewater Treatment 200,000 200,000 Peterbilt T548 Tandem Axel 17 Yard Dump Truck (1973)405-40-225-8523-00-00-000 Total - 244,000 - 244,000 Total Water & Sewer Fund:1,647,100 1,483,370 52,800 3,183,270 Total All Funds Vehicles & Equipment:2,727,100$ 11,841,921$ 2,540,348$ 16,946,010$ 210 PERSONNEL SCHEDULES 211 Authorized Department/Account Amended Amended Amended Changes Proposed Division Position Title Range Number 21-22 22-23 23-24 23-24 24-25 GENERAL FUND (001) Administration Mayor & Council Councilmember 1 001-01-001 7 7 7 0 7 Executive Secretary 30 001-01-001 1 1 1 0 1 City Manager Asst City Manager/Administration 78 001-01-003 1 1 1 0 1 Asst to the City Manager - Special 59 001-01-003 0 0 1 0 1 City Manager 106 001-01-003 1 1 1 0 1 Executive Assistant to the City Mgr 42 001-01-003 1 1 1 0 1 Public Information Officer 42 001-01-003 1 1 1 0 1 TOTAL ADMINISTRATION 12 12 13 0 13 City Secretary City Secretary Administrative Aide 28 001-03-007 1 1 1 0 1 Administrative Clerk II 17 001-03-007 1 1 2 0 2 Assistant City Secretary 47 001-03-007 1 1 1 0 1 City Secretary 55 001-03-007 1 1 1 0 1 Election Technician 20 001-03-007 1 0 1 Executive Secretary 30 001-03-007 1 1 1 0 1 Municipal Court Asst Municipal Court Clerk 32 001-03-009 1 1 1 0 1 Court Clerk 40 001-03-009 1 1 1 0 1 Deputy Municipal Court Clerk 21 001-03-009 6 6 6 0 6 Juvenile Case Manager/Ct Clerk 21 001-03-009 1 1 1 0 1 Municipal Court Judge (P-T)63 001-03-009 1 1 1 0 1 TOTAL CITY SECRETARY 15 15 17 0 17 City Attorney Administrative Clerk II 17 001-05-013 0 0 1 0 1 Assistant City Attorney II 61 001-05-013 1 1 1 0 1 City Attorney 74 001-05-013 1 1 1 0 1 Compliance Officer 47 001-05-013 1 1 1 0 1 Internal Contract Specialist 52 001-05-013 1 1 1 0 1 Legal Secretary 28 001-05-013 1 1 1 0 1 Senior Assistant City Attorney 69 001-05-013 1 1 1 0 1 Sr. Legal Assistant 42 001-05-013 1 1 1 0 1 TOTAL CITY ATTORNEY 7 7 8 0 8 Finance Finance Administration Administrative Assistant 31 001-07-015 1 1 1 0 1 Asst Dir of Finance - Budget 59 001-07-015 1 1 1 0 1 Budget and Compliance Analyst 47 001-07-015 1 1 1 0 1 Director of Finance 67 001-07-015 1 1 1 0 1 Accounting Accountant I 33 001-07-017 2 0 0 2 2 Accountant II 36 001-07-017 1 3 3 -3 0 Controller 59 001-07-017 1 1 1 0 1 Payroll Analyst 28 001-07-017 1 1 1 0 1 Senior Account Clerk 24 001-07-017 3 3 3 0 3 Senior Grants Accountant 47 001-07-017 0 0 0 1 1 Purchasing Purchasing Assistant 24 001-07-019 2 2 2 0 2 Purchasing Manager 50 001-07-019 1 1 1 0 1 Secretary 21 001-07-019 1 1 1 0 1 Central Collections Cashier 20 001-07-021 3 3 3 1 4 Collections Manager 47 001-07-021 1 1 1 0 1 Senior Cashier 24 001-07-021 1 1 1 0 1 TOTAL FINANCE 21 21 21 1 22 CITY OF PORT ARTHUR 2024-2025 BUDGET PERSONNEL SCHEDULE 212 Authorized Department/Account Amended Amended Amended Changes Proposed Division Position Title Range Number 21-22 22-23 23-24 23-24 24-25 CITY OF PORT ARTHUR 2024-2025 BUDGET PERSONNEL SCHEDULE Information Technology Secretary 28 001-09-023 0 0 0 1 1 Application Specialist 40 001-09-023 2 1 1 0 1 Application Supervisor 49 001-09-023 1 1 1 0 1 Business Analyst II 41 001-09-023 0 1 1 0 1 Website/Digital Content Coordinator 38 001-09-023 1 1 1 0 1 Information Technology Director 61 001-09-023 1 1 1 0 1 Information Technology Intern 19 001-09-023 2 2 2 0 2 IT Support Specialist 36 001-09-023 2 2 2 0 2 MIS Coordinator 41 001-09-023 1 0 0 0 0 Network Infastructure Specialist 42 001-09-023 2 2 2 0 2 Network Infrastruct/Sec Supervisor 49 001-09-023 1 1 1 0 1 System Administrator I 40 001-09-023 0 1 1 0 1 System Administrator II 42 001-09-023 0 1 1 0 1 TOTAL INFORMATION TECHNOLOGY 13 14 14 1 15 Human Resourses Asst Dir of Human Resources 51 001-11-025 1 1 1 0 1 Director of Human Resources 61 001-11-025 1 1 1 0 1 HR Training & Dev Coord 42 001-11-025 1 1 1 0 1 Human Resource Analyst 28 001-11-025 1 1 1 0 3 Human Resource Asst II 23 001-11-025 1 1 1 0 0 Human Resources Assistant 28 001-11-025 1 0 0 1 1 Safety Specialist 36 001-11-025 1 1 1 0 1 Sr Human Resource Analyst 32 001-11-025 0 1 1 0 0 TOTAL HUMAN RESOURSES 8 7 7 1 8 Development Services GIS GIS Coordinator 49 001-13-029 1 1 1 0 1 Planning Asst City Manager/Operations 67 001-13-031 1 1 1 0 1 Customer Service Specialist 21 001-13-031 1 1 1 0 1 Development Services Manager 50 001-13-031 1 1 1 0 1 Development Services Technician 27 001-13-031 1 1 1 0 1 Grants Program Specialist 42 001-13-031 0 0 1 -1 0 Senior Planner 44 001-13-031 1 1 1 0 1 Code Compliance Administrative Clerk II 17 001-13-035 3 3 3 -2 1 Building Inspector II 34 001-13-035 2 2 3 0 3 Building Official 48 001-13-035 1 1 1 0 1 Code Enforcement Manager 50 001-13-035 1 1 1 0 1 Deputy Building Official 44 001-13-035 1 1 1 0 1 Environ Health Supv (Demolition)40 001-13-035 1 1 1 0 1 Housing Inspector I 24 001-13-035 1 1 1 0 1 Housing Inspector II (Demolition)34 001-13-035 1 1 1 0 1 Permit Services Coordinator 36 001-13-035 1 1 1 -1 0 Permit Technician I 18 001-13-035 1 1 1 1 2 Permit Technician II 24 001-13-035 1 1 1 0 1 Plumbing Inspector 34 001-13-035 1 1 1 1 2 Secretary Demolition 21 001-13-035 0 1 1 0 1 Sr Building Inspector II 36 001-13-035 1 1 1 -1 0 Gaming Fund (149) Permit Technician I 18 149-13-630 1 1 1 0 1 Neighborhood Revital. Housing & Nbghd Revital Mgr 50 001-13-033 1 1 1 0 1 CDBG Grant Fund (105) Grants Accountant (P-T)36 105-13-033 1 1 1 -1 0 Grants Manager 48 105-13-033 0 1 1 0 1 Grants Program Administrator 42 105-13-033 1 0 0 0 0 Grants Program Specialist 28 105-13-033 1 1 1 1 2 Housing & Nbghd Rvital Tech 24 105-13-033 1 0 0 0 0 Housing Inspector I 27 105-13-033 1 1 1 0 1 Loan Specialist 27 105-13-033 1 1 1 0 1 Secretary 21 105-13-033 1 1 1 0 1 213 Authorized Department/Account Amended Amended Amended Changes Proposed Division Position Title Range Number 21-22 22-23 23-24 23-24 24-25 CITY OF PORT ARTHUR 2024-2025 BUDGET PERSONNEL SCHEDULE Environmental Health Administrative Clerk II 17 001-13-039 1 1 1 0 1 Environmental Health Supv 40 001-13-039 1 1 1 0 1 Environmental Inspector I 20 001-13-039 4 5 5 0 5 Environmental Inspector II 27 001-13-039 2 1 1 0 1 Secretary 21 001-13-039 1 1 1 0 1 Animal Control Animal Control Officer 20 001-13-041 3 3 3 0 3 Animal Control Supervisor 36 001-13-041 1 1 1 0 1 Kennel Tech 14 001-13-041 1 1 1 0 1 Senior Animal Control Officer 22 001-13-041 1 1 1 0 1 TOTAL DEVELOPMENT SERVICES 46 46 48 -3 45 Civic Center Administrative Aide 28 001-15-043 1 1 1 0 1 Civic Center Aide 1 001-15-043 1 1 1 0 0 Civic Center Director 55 001-15-043 1 1 1 0 1 Facilities Maint Worker 19 001-15-043 3 3 3 0 4 Facilities Maintenance Supv 30 001-15-043 1 1 1 0 1 TOTAL CIVIC CENTER 7 7 7 0 7 Police Chief of Police 64 001-17-045 1 1 1 0 1 Coord Police/Fire Support Svc 42 001-17-045 1 1 1 0 1 Deputy Chief Of Police 250 001-17-045 3 3 3 0 3 Evidence Technician 25 001-17-045 3 3 3 0 3 Executive Secretary 30 001-17-045 1 1 1 0 1 Forensic Specialist 25 001-17-045 3 3 3 0 3 Police Aide 20 001-17-045 6 6 6 0 6 Police Lieutenant 230 001-17-045 8 8 8 0 8 Police Officer 210 001-17-045 101 101 101 0 101 Police Records Supervisor 40 001-17-045 1 1 1 0 1 Police Sergeant 220 001-17-045 16 16 16 0 16 Secretary 21 001-17-045 4 4 4 0 4 Sr Equipment Service Worker 23 001-17-045 1 1 1 0 1 Telecommunications Operator (Tco) 26 001-17-045 17 17 17 0 17 Telecommunications Operator II 28 001-17-045 3 3 3 0 3 TOTAL POLICE 169 169 169 0 169 Fire Administrative Secretary 23 001-19-047 1 1 1 0 1 Battalion Chief 350 001-19-047 4 5 5 1 6 Deputy Fire Chief 360 001-19-047 1 2 2 0 2 Executive Secretary 30 001-19-047 1 2 2 0 2 Fire Captain 320 001-19-047 31 32 32 3 35 Fire Chief 63 001-19-047 1 1 1 0 1 Fire Engineer 310 001-19-047 30 30 30 2 32 Fire Marshal 340 001-19-047 1 1 1 0 1 Firefighter 300 001-19-047 38 38 38 0 38 TOTAL FIRE 108 113 112 6 118 Public Works PW Administration Admin Clerk II 17 001-21-049 1 1 1 0 1 Custodian 14 001-21-049 1 1 1 0 1 Director of Public Works 63 001-21-049 1 1 1 0 1 Maintenance Worker II 19 001-21-049 1 1 1 0 1 Public Works Admin. Assistant 31 001-21-049 1 1 1 0 1 214 Authorized Department/Account Amended Amended Amended Changes Proposed Division Position Title Range Number 21-22 22-23 23-24 23-24 24-25 CITY OF PORT ARTHUR 2024-2025 BUDGET PERSONNEL SCHEDULE Engineering Assistant City Engineer 53 001-21-051 0 0 0 0 0 CIP Program Manager 51 001-21-051 1 1 1 0 1 City Engineer 59 001-21-051 1 1 1 0 1 Construction Inspector 37 001-21-051 2 2 2 0 2 Drainage/Traffic Engineer 47 001-21-051 1 1 1 0 1 Operations Manager 55 001-21-051 1 1 1 0 1 Roadway Designer-Engineering 51 001-21-051 1 1 1 0 1 Secretary 21 001-21-051 1 1 1 0 1 Sr Engineering Technician 30 001-21-051 2 2 2 0 2 Streets Construction Specialist 26 001-21-053 2 2 2 0 2 Equipment Operator I 21 001-21-053 11 11 11 0 11 Equipment Operator II 25 001-21-053 7 7 7 0 7 Maintenance Crew Supervisor 30 001-21-053 4 4 4 0 4 Maintenance Worker II 19 001-21-053 3 3 3 0 3 Streets Superintendent 47 001-21-053 1 1 1 0 1 Drainage Drainage Superintendent 47 001-21-055 1 1 1 0 1 Equipment Operator I 21 001-21-055 3 3 3 0 3 Equipment Operator IA 22 001-21-055 2 2 2 0 2 Equipment Operator II 25 001-21-055 2 2 2 0 2 Maintenance Crew Supervisor 30 001-21-055 4 4 4 0 4 Maintenance Worker II 19 001-21-055 15 15 15 0 15 Stormwater Pump Station Mech 33 001-21-055 1 1 1 0 1 Traffic Maintenance Electrician II 32 001-21-057 2 2 2 0 2 Painter II 23 001-21-057 2 2 2 0 2 Sign & Painting Tech 23 001-21-057 0 1 1 0 1 Traffic & Electrical Supervisor 47 001-21-057 1 0 0 0 0 Traffic & Electrical Superintendent 52 001-21-057 0 1 1 0 1 Facilities Maintenance Custodian 14 001-21-059 1 1 1 0 1 Facilities Maintenance Worker II 19 001-21-059 1 1 1 0 1 Facilities Maintenance Supervisor 30 001-21-059 0 1 1 0 1 Equipment Services Administrative Aide 28 001-13-037 1 1 1 -1 0 Administrative Support Supervisor 32 001-13-037 0 0 0 1 1 Equipment Maintenance Manager 53 001-13-037 1 1 1 0 1 Equipment Mechanic I 24 001-13-037 2 3 3 0 3 Equipment Mechanic II 26 001-13-037 4 4 4 0 4 Equipment Service Supervisor 35 001-13-037 1 1 1 0 1 Equipment Services Worker 19 001-13-037 2 2 2 0 2 Heavy Equipment Mechanic 38 001-13-037 1 1 1 0 1 Parts Worker 19 001-13-037 1 1 1 1 2 Small Engine Mechanic 24 001-13-037 0 0 0 1 1 Sr Equipment Mechanic 28 001-13-037 1 1 1 0 1 Sr Equipment Service Worker 23 001-13-037 1 1 1 0 1 TOTAL PUBLIC WORKS 94 99 97 2 99 Parks & Recreation Parks Equipment Operator I 21 001-25-065 4 4 4 0 4 Equipment Operator IA 23 001-25-065 1 1 1 0 1 Equipment Operator II 25 001-25-065 2 2 2 0 2 Maintenance Crew Supervisor 30 001-25-065 2 2 2 0 2 Parks Coordinator 40 001-25-065 1 1 1 0 1 215 Authorized Department/Account Amended Amended Amended Changes Proposed Division Position Title Range Number 21-22 22-23 23-24 23-24 24-25 CITY OF PORT ARTHUR 2024-2025 BUDGET PERSONNEL SCHEDULE Recreation Administrative Secretary 23 001-25-067 1 1 1 0 1 Assistant Director Parks and Rec 51 001-25-067 1 1 1 0 1 Custodian 14 001-25-067 1 1 1 0 1 Director of Parks & Recreation 61 001-25-067 1 1 1 0 1 Facilities Maintenance Supervisor 37 001-25-067 1 1 1 0 1 Recreation Coordinator 40 001-25-067 1 1 1 0 1 Recreation Technician I 15 001-25-067 1 1 1 0 1 Recreation Technician II 20 001-25-067 3 3 3 0 3 Recreation/Aquatic Specialist 22 001-25-067 1 1 1 0 1 TOTAL PARKS & RECREATION 21 21 21 0 21 Health & Welfare Health Unit Assistant Director of Health 47 001-23-061 1 1 1 0 1 Chief Sanitarian 42 001-23-061 1 1 1 0 1 Custodian 14 001-23-061 1 1 1 0 0 Deputy Registrar 17 001-23-061 1 1 1 0 1 Director of Health 61 001-23-061 1 1 1 0 1 Facilities Maintenance 17 001-23-061 0 0 0 0 1 Health Admin Coordinator 32 001-23-061 1 1 1 0 1 Public Health Nurse II 39 001-23-061 1 1 1 0 1 Public Health Preparer 38 001-23-061 0 0 1 0 1 Registrar 28 001-23-061 1 1 1 0 1 Sanitarian 34 001-23-061 2 2 2 0 2 Health Clinic Medical Radiologic Technologist 28 001-23-063 1 1 1 0 1 Municipal Health Nurse Practic 60 001-23-063 1 1 1 0 1 Municipal Hlth Medical Asst II 28 001-23-063 1 1 1 0 1 Health Grant Fund (101, 169) (T) Administrative Clerk I 15 101-23-061 0 1 1 -1 0 (T) Breastfeeding Peer Counselor 15 101-23-061 1 1 1 0 1 (T) Covid Licensed Vocational Nurse I 20 101-23-061 0 0 0 1 1 (T) Covid Tracer/Case Investigator 23 101-23-061 0 0 0 4 4 Administrative Clerk II 17 101-23-061 4 4 4 -1 3 Breastfeeding Peer Counselor 15 101-23-061 0 0 1 0 1 Certified Nurse Assistant 17 101-23-061 1 1 1 -1 0 Community Service Aide II 17 101-23-061 1 1 1 0 1 Covid Admin Clerk 15 101-23-061 0 0 0 1 1 Covid Vaccination RN 98 101-23-061 0 0 0 3 3 Data Entry Operator 18 101-23-061 1 1 1 -1 0 Disease Intervention Specialist 24 101-23-061 1 1 1 0 1 Eligibility/Billing Clerk 17 101-23-061 1 1 1 0 1 Epidemiologist/Surveillance 39 101-23-061 1 1 1 0 1 IT Intern 19 101-23-061 1 1 1 -1 0 Licensed Vocational Nurse I 28 101-23-061 1 1 1 0 1 Licensed Vocational Nurse II 30 101-23-061 1 1 1 0 1 NFP Nurse Home Visitor 98 101-23-061 5 5 5 0 5 NFP Nurse Supervisor 98 101-23-061 1 1 1 0 1 WIC Administrative Supervisor 37 101-23-061 0 0 0 0 1 WIC Certified Specialist 20 101-23-061 2 2 2 0 2 WIC Certifying Authority 28 101-23-061 2 2 2 -1 1 WIC Clinical Supervisor 37 101-23-061 1 1 1 0 1 WIC Director 47 101-23-061 1 1 1 0 1 WIC Lactation Consultant 42 101-23-061 1 1 1 1 2 WIC Registered Dietician 37 101-23-061 1 1 1 1 1 Public Health Preparer 38 169-23-061 1 1 0 0 0 TOTAL HEALTH & WELFARE 42 43 44 5 49 216 Authorized Department/Account Amended Amended Amended Changes Proposed Division Position Title Range Number 21-22 22-23 23-24 23-24 24-25 CITY OF PORT ARTHUR 2024-2025 BUDGET PERSONNEL SCHEDULE Library Administrative Clerk II 17 001-27-071 1 1 1 -1 0 Assistant Library Director 41 001-27-071 1 1 1 -1 0 Director Of Library 57 001-27-071 1 1 1 0 1 Facilities Maintenance Worker I 19 001-27-071 1 1 1 0 1 Librarian I 36 001-27-071 1 1 1 0 1 Librarian II 38 001-27-071 1 1 1 0 1 Library Administrative Asst 30 001-27-071 1 1 1 0 1 Library Aide 9 001-27-071 1 1 1 -1 0 Library Assistant 27 001-27-071 1 1 1 1 2 Library Clerk 20 001-27-071 3 3 3 0 3 Reference Librarian 41 001-27-071 0 0 0 1 1 Senior Library Clerk 24 001-27-071 0 0 0 1 1 TOTAL LIBRARY 12 12 12 0 12 TOTAL CDBG GRANT FUND (105)7 6 6 0 6 TOTAL REGULATORY ENFORCEMENT FUND (149)1 1 1 0 1 TOTAL HEALTH GRANT (101)28 29 30 5 35 TOTAL GENERAL FUND (001)539 550 553 8 561 WATER FUND (410) Water Water Administration Administrative Secretary 23 410-40-200 1 1 1 0 1 Secretary 21 410-40-220 0 0 0 1 1 Asst Dir of Utility Operations 54 410-40-200 1 1 1 2 3 Director of Utility Operations 61 410-40-200 1 1 1 0 1 Utility Office Manager 50 410-40-200 0 0 0 0 0 Engineer I 47 410-40-200 0 0 0 1 1 Engineer in Training 43 410-40-200 1 1 1 0 1 Operations Specialist 36 410-40-200 1 1 1 -1 0 Utilities Engineering Manager 51 410-40-200 0 1 1 -1 0 Utilities Project Coordinator 49 410-40-200 1 1 1 -1 0 Utility Operations Manager 51 410-40-200 1 1 1 -1 0 Utility Operations Assistant Manager 410-40-200 0 0 0 1 1 Utility Stores Clerk 19 410-40-200 1 1 1 0 1 Utility Stores Supervisor 32 410-40-200 1 1 1 0 1 Customer Service Meter Service Worker 20 410-40-205 5 5 5 0 5 Sr Utility Acct Clerk 24 410-40-205 1 0 0 0 0 Utility Account Clerk 21 410-40-205 3 3 3 0 3 Utility Billing Supervisor 43 410-40-205 0 1 1 0 1 Utility Customer Service Coordinator 36 410-40-205 0 0 0 1 1 Utility Office Manager 51 410-40-205 1 1 1 -1 0 Utility Service Representative 18 410-40-205 3 4 4 0 4 Water Meter Serv Crew Supv 34 410-40-205 1 1 1 0 1 Water Purification Maintenance Worker I 14 410-40-210 1 1 1 0 1 Maintenance Worker II 19 410-40-210 0 2 2 0 2 Secretary 21 410-40-210 1 1 1 0 1 Treatment Plant Op Trainee 20 410-40-210 3 1 1 3 4 Treatment Plant Operator I 29 410-40-210 7 7 7 -6 1 Treatment Plant Operator II 32 410-40-210 3 3 3 3 6 Treatment Plant Superintendent 47 410-40-210 1 1 1 0 1 Treatment Plant Supervisor 43 410-40-210 1 1 1 0 1 Water Quality Analyst 34 410-40-210 1 1 1 0 1 Water Distribution Equipment Operator II 25 410-40-215 1 1 1 0 1 Maintenance Worker I 14 410-40-215 1 1 1 0 1 Maintenance Worker II 19 410-40-215 15 15 15 0 15 Utility Dispatcher Dispatcher/Clerk 18 410-40-215 1 1 1 0 1 Water System Maintenance Supv 34 410-40-215 6 6 6 0 6 Water Utilities Superintendent 47 410-40-215 1 1 1 0 1 217 Authorized Department/Account Amended Amended Amended Changes Proposed Division Position Title Range Number 21-22 22-23 23-24 23-24 24-25 CITY OF PORT ARTHUR 2024-2025 BUDGET PERSONNEL SCHEDULE Wastewater Conveyance Equipment Operator II 25 410-40-220 8 8 8 2 10 Maintenance Worker I 14 410-40-220 4 4 4 1 5 Maintenance Worker II 19 410-40-220 10 10 10 2 12 Pipebursting/Construction Mgr 47 410-40-220 1 1 1 0 1 Plant Mechanic 32 410-40-220 3 3 3 0 3 Plant Mechanic Supervisor 43 410-40-220 0 0 0 1 1 Senior Plant Mechanic 34 410-40-220 1 1 1 -1 0 Stationary Equipment Operator 25 410-40-220 2 2 2 0 2 Utility Dispatcher 19 410-40-220 1 1 1 0 1 Wastewater Maint Supervisor 34 410-40-220 5 5 5 1 6 Water Utilities Superintendent 47 410-40-220 1 1 1 0 1 Wastewater Treatment Maintenance Worker II 19 410-40-225-0 1 1 0 1 Plant Mechanic 32 410-40-225-0 0 0 1 1 Secretary 21 410-40-225-1 1 1 -1 0 Treatment Plant Op Trainee 20 410-40-225-3 2 2 -1 1 Treatment Plant Operator I 29 410-40-225-7 6 6 0 6 Treatment Plant Operator II 32 410-40-225-1 2 2 0 2 Treatment Plant Superintendent 47 410-40-225-1 1 2 0 2 Treatment Plant Supervisor 43 410-40-225-1 1 1 0 1 Water Quality Analyst 34 410-40-225-1 1 1 0 1 Regulatory Services Engineering Designer III 45 410-40-230 1 0 0 0 0 Mgr, Utility Compl Engineer 49 410-40-230 1 1 1 0 1 Water Quality Analyst 34 410-40-230 1 1 1 0 1 Water Utilities Analyst/Insp 32 410-40-230 1 1 1 0 1 TOTAL WATER FUND (410)121 122 123 6 129 SOLID WASTE FUND (403) Solid Waste Solid Waste Administration Assistant Sanitation Supt 44 403-50-300 1 1 1 0 1 Sanitation Superintendent 47 403-50-300 1 1 1 0 1 Trash Collection Equipment Operator I 21 403-50-305 14 14 14 0 14 Residential Collections Equipment Operator I 21 403-50-310 14 14 14 0 14 Maintenance Worker II 19 403-50-310 1 1 1 0 1 Sanitation Crew Supervisor 30 403-50-310 1 1 1 0 1 Container Service Equipment Operator II 25 403-50-315 6 5 5 0 5 Welder 41 403-50-315 0 1 1 0 1 Landfill Operation Environmental Ops Manager 51 403-50-320 1 1 1 0 1 Equipment Operator II 25 403-50-320 4 4 4 0 4 Landfill Attendant 16 403-50-320 2 2 2 0 2 Landfill Operations Supt 47 403-50-320 1 1 1 0 1 Maintenance Worker I 14 403-50-320 1 1 1 0 1 Refuse Collector 14 403-50-320 1 1 1 0 1 TOTAL SOLID WASTE FUND (403)48 48 48 0 48 PLEASURE ISLAND (450) Pleasure Island PI Administration Administrative Aide 28 450-60-400 1 1 1 0 1 Dir of Pleasure Island Admin 57 450-60-400 1 1 1 0 1 Equipment Operator I 21 450-60-400 1 2 2 0 2 Facilities Maintenance Supervisor 37 450-60-400 1 1 1 0 1 RV Park Manager 15 450-60-400 1 1 1 0 1 Weed Control Supervisor 30 450-60-400 0 1 1 0 1 TOTAL PLEASURE ISLAND (450)5 7 7 0 7 218 Authorized Department/Account Amended Amended Amended Changes Proposed Division Position Title Range Number 21-22 22-23 23-24 23-24 24-25 CITY OF PORT ARTHUR 2024-2025 BUDGET PERSONNEL SCHEDULE ECONOMIC DEV CORP EDC (120) EDC Budget and Financial Services Manager 42 120-80-625 0 0 0 0 1 Business Attraction, Retention, & Expansion Manager 47 120-80-625 0 0 0 1 1 Business Dev Mktg/Recruit Mgr 42 120-80-625 1 1 1 0 0 Community & Business Dev Mgr 47 120-80-625 1 1 1 0 0 EDC Administrative Aide 28 120-80-625 0 0 1 0 1 EDC Administrative Clerk 15 120-80-625 0 0 1 0 2 EDC CEO 106 120-80-625 1 1 1 0 1 EDC Contract Compliance Mngr 42 120-80-625 1 1 1 0 0 EDC Deputy Director 58 120-80-625 1 1 1 0 1 EDC Financial Operations Offic 38 120-80-625 1 1 1 0 1 Entrepreneurship Program Specialist 42 120-80-625 0 0 0 0 1 Executive Secretary 30 120-80-625 1 1 1 0 0 Facilities Maint Worker 28 120-80-625 1 1 1 0 0 Marketing & Insights Manager 47 120-80-625 0 0 0 0 1 Program & Administrative Assistant 30 120-80-625 0 0 0 1 1 Senior Facilities Maintenance Worker 28 120-80-625 0 0 0 1 1 Workforce & Community Development Manager 47 120-80-625 0 0 0 1 1 TOTAL ECONOMIC DEVELOPMENT CORPORATION (120)8 8 10 4 13 TRANSIT FUND (401) Transit Transit Administration Administrative Secretary 23 401-70-500 1 1 1 0 1 Administrative Support Supervisor 32 401-70-500 1 1 1 0 1 Transit Director 62 401-70-500 1 1 1 0 1 Transit Planner 30 401-70-500 1 1 1 0 1 Vehicle Operations Street/Route Supervisor 28 401-70-505 1 1 1 0 1 Transit Operations Supervisor 30 401-70-505 1 1 1 0 1 Transit Operator 18 401-70-505 9 9 9 0 9 Transit Operator (P-T)18 401-70-505 5 5 5 0 5 Vehicle Maintenance Equipment Mechanic II 26 401-70-510 1 1 1 0 1 Sr Equipment Mechanic 28 401-70-510 1 1 1 0 1 Transit Maintenance Supervisor 33 401-70-510 1 1 1 0 1 Transit Utility Worker 19 401-70-510 3 3 3 0 3 Para-Transit Transit Operator 18 401-70-525 3 3 3 0 3 Transit System Dispatcher 24 401-70-525 2 2 2 0 2 TOTAL TRANSIT FUND (401)31 31 31 0 31 TOTAL ALL FUNDS 788 802 809 23 831 219 POLICIES Budget Policy Financial Policy Investment Policy 220 BUDGET POLICY The annual budget is a financial plan for a fiscal year of operation that matches all planned revenues and expenditures with the services provided by the City. The budget year shall begin the first day of October and end the last day of September of the following calendar year. Revenues: For every annual budget, the City shall levy a single property tax rate that is apportioned between operation/maintenance and debt service. The debt service apportionment shall be sufficient for meeting all principal and interest payments associated with the City’s outstanding general obligation debt for that budget year. The City shall establish user charges and fees at a level that attempts to recover the full cost of providing the service. Revenues shall be projected from every source based on actual collections from the preceding two years and estimated collections of the current fiscal year, while taking into account known circumstances which will impact revenues for the new fiscal year. Expenditures: The annual budget shall appropriate sufficient funds for operating, recurring expenditures necessary to maintain established quality and scope of City services. The City will constantly examine the methods for providing public services in order to reduce the operating, recurring expenditures and/or enhance quality and scope of public services with no increase to cost. Cash Balance: The annual budget shall be presented to City Council with an ending cash balance that reflects a prudent reserve and in accordance with the City’s financial policies. Budget Appropriations/Amendments: All expenditures of the City shall be made in accordance with the adopted annual budget. Appropriations are made at the fund level. However, budgetary control is maintained at the department level by the electronic review of all requisitions of estimated purchase amounts prior to the release of purchase orders to vendors. Any additions to a fund or new fund appropriations that exceed via ordinance fund shall be accomplished through budget amendments approved by the City Council. At the close of each fiscal year any encumbered balance of an appropriation shall revert to the fund from which appropriated and become available for re-appropriation for the next fiscal year (Port Arthur City Charter, Article XII, Section 8). Budget Basis: The budget basis that the City has adopted by past practice is the modified accrual basis for all Governmental fund types. The accrual basis has been adopted for the proprietary fund types, with some modifications; principally the inclusion of debt principal payments and capital outlay as expenses and not making a provision for depreciation expense. Under accrual accounting, transactions and events are recognized as revenues/gains or expenses/losses when they occur, regardless of the timing of related cash flows. On the other hand, under the modified accrual basis, not only must the underlying revenue transaction have occurred but also the related cash flow must take place within a short-enough period to have an effect of current spendable resources. Therefore, revenues must be both measurable and available to liquidate liabilities of the current period. Likewise, expenditures generally are recognized when an event or transaction is expected to draw upon current spendable resources. Appropriations in the Capital funds are adopted on a project basis across multiple fiscal years rather than on a single fiscal year basis and are carried forward until the projects are complete. 221 Budgeted Funds: The City’s budgeted funds can be divided into two types: governmental and proprietary funds. The charts below show the fund/department relationship for all budgeted funds. Fund descriptions are included in each fund’s specific section. •Administration •Transit •Water and Sewer •Capital Reserve •City Secretary •Hotel Occupancy •Solid Waste •Hospitalization Insurance •City Attorney •Library Special •Pleasure Island •Worker's Compensation •Finance •Police Special •Other Employee Benefits •Information Tech •Commercial Traffic •General Liability Insurance •Human Resources Enforcement •Development Services •Golf Course •Civic Center •Municipal Court •Police Technology •Fire •Regulatory Enforcement •Public Works •TIRZ •Health •Parks & Recreation •Library Proprietary Funds Accrual Basis of Accounting EnterpriseFunds Governmental Funds Modified Accrual Basis of Accounting Capital ImprovementFund EconomicDevelopment Corporation (Component Unit) General Fund Internal Service Funds Debt ServiceFund Special Revenue Funds Department Administration Operations Pleasure Island Police Fire Fund General Fund X (1) X (2) X X Debt Service Fund X Water and Sewer Fund X Solid Waste Fund X Pleasure Island Fund X Capital Reserve Fund X Insurance Funds X Capital Improvement Fund X Transit Fund X Hotel Occupancy Tax Fund X Library Special Fund X Police Special Fund X Commercial Traffic Enfor. Fund X Golf Course Fund X Municipal Ct Technology Fund X Regulatory Enforcement Fund X X Tax Increment Reinvestment Zone X Economic Development Corp X (1) Includes Administration, City Secretary, City Attorney, Finance, Information Technology, Human Resources, Civic Center, Health, Library (2) Includes Public Works, Development Services, Parks & Recreation 222 Budget Process There are 4 major steps in the annual budget process. 1. Department Requests: The budget process shall begin approximately six months prior to the start of the fiscal year with the distribution of budget worksheets and payroll data to each department. Budget worksheets are prepared by the Finance Department using the City’s accounting/budgeting software to assist the departments in the budgeting process. These are detailed worksheets run at the division level and include two previous year’s actual expenditures, the current year amended budget and current year to date actual expenditures. There are blank columns for the current year estimate and the department request (base budget) numbers to be filled in by the department. Detailed instructions are given to each department on the input of these fields into the city’s software. The base budget column supports existing service levels including identified increases in the cost of maintaining the current service levels. Any new program requests which include expanded service levels and new services shall be submitted separately on a new program request form. Payroll data for each employee is also distributed for review and update. Each department shall complete the data entry of their current year estimate and department requests for the upcoming year (base budget) and return all forms and payroll data to the Finance department. Departments that generate revenue for the City shall input expected revenues for the present and upcoming year into similar fields in the City’s budgeting software. The Finance Department staff shall update the payroll information in the City’s budgeting software then review and compile reports for Budget Hearings with each department. 2. Budget Hearings: The City Manager shall conduct Budget Hearings with each department and shall make changes/additions/cuts for each department and decide which decision packages to include in the proposed budget to City Council. The Finance Department staff shall update budgeting records accordingly and prepare the budget document for submission to City Council. 3. Proposed Budget Submission: The City Manager’s proposed budget shall be submitted to the City Council members and to the City Secretary and made available to the public at least 30 days prior to fiscal year-end (September 30). The proposed expenditures for administration, operation, maintenance and capital out of each department of the City shall be itemized by character and object. Expenditures shall be presented in a format that illustrates the actual amounts for each item for the last two fiscal years, the current year amended budget, the estimated amount for the current fiscal year and the proposed amount for the ensuing budget year. Revenues for each fund are presented in a similar fashion along with the fund balance or net position of each fund. 4. Budget Workshops, Public Hearings and Budget Adoption: Budget workshops shall be conducted with City Council on an as needed basis. Normally at least two workshops are scheduled. City Council shall schedule public hearings on the tax rate and the budget in accordance with the Texas Local Government Code. After such workshops and hearings, City Council may request changes to the City Manager’s proposed budget. On or before the last day of the fiscal year, the budget, the tax rate and the tax roll shall be adopted by the favorable votes of at least a majority of all members of City Council. The annual budget document shall be published in an understandable and useful format within approximately 60 days following the date of the budget’s adoption by City Council. 223 Budget Calendar FY 2024 – 2025 (Target Dates) Adopted Rate Does Not Exceed Voter-Approval Tax Rate April 11, 2024 -Budget Launch. Supply instructions and forms to departments. April 25 -Forms 1-7 completed by Departments and returned to Finance. May 2-6 -Schedule individual budget training with Departments (if needed). May 9-13 -Departments complete electronic data entry of budget & current year estimates including all miscellaneous information. May 23- -Schedule initial budget meetings with Departments and Finance team. June 10 June 13-30 -Schedule budget hearings with Departments and City Manager. July 25 -Receive certified values. August 5 -Submit tax rates to City Council and post the tax rates on City website August 29 -Last day to file Proposed Budget with City Secretary (no later than August 29) August 2-17 -Schedule 1 – 2 Budget Workshops with City Council if needed (Possible dates Aug 2, Aug 9., Aug.17 Note: Aug 9 is not a regularly scheduled Council Day). August 16 -Last day to publish notice of budget hearing and tax rate hearing. August 29 -Hold public hearing on budget. September 1 -Hold public hearing on tax rate. Adopt Budget, tax rate and tax roll no later than September 29. 224 STATEMENT OF FINANCIAL POLICIES The following are the Financial Policies of the City Council of the City of Port Arthur, Texas. These policies will remain in force until amended or deleted by City Council. City Staff will incorporate these policies into future planning, budgets and financial operations. I. Policies will be in writing The Financial Policies of the City of Port Arthur will be in writing and will be formally adopted each year by the City Council as part of the Annual Budget. II. Planning We will prepare a Multi-Year Financial Plan which integrates our capital needs with our operating needs. This plan will be based on adopted financial policies, showing balances and other measures of fiscal strength and stability. The City Council will be presented financial plans as follows: Capital Improvement Plan, detailing the City’s future Capital Improvement needs and the sources of funding to meet those needs. Multi-Year Financial Plan which will provide details of anticipated revenue and expenditures for the next five fiscal years. The five-year Financial Plan will include the City’s General Fund, Water and Sewer Fund, Solid Waste Fund and any other major operating Funds. III. Balanced Budgets The Annual Operating Budgets of the City of Port Arthur will be balanced. We will make each year’s operating expenditures match each year’s operating revenues without including fund reserves as a funding source. The Annual Operating Budgets will incorporate one-time revenue sources and excess fund balances only for non-recurring expenditures in subsequent fiscal years. IV. Fund Balance and Reserves The City shall maintain adequate operating balances and reserves against extraordinary events. City Council will insure that operating fund balances are adequate to handle a reasonable drop in current revenues or rise in current expenditures. The target for fund balance, expressed in equivalent days of operations will be a minimum of sixty (60) days (except the solid waste fund shall be a minimum of forty-five (45) days). In addition, we will insure that there will be an adequate reserve for extraordinary events by reserving $1.5 million of the General Fund Balance. V. Capital and Infrastructure Replacement The City will replace existing capital equipment that is worn out, broken or costly to maintain in a timely manner. 225 The assets (infrastructure) of the City of Port Arthur represent a vital investment made by our citizens. We will preserve that investment by repairing, maintaining and safeguarding these assets for future generations. VI. Debt Issuance The issuance of debt (bonds, certificates and long-term leases) is costly and time-consuming. Because of this, the issuance of debt should be scheduled no more often than once a year if possible. The maturity period for debt will be less than or equal to the life of the asset being financed. Our annual payments for debt service will maintain a reasonable relationship to total expenditures and assessed valuations. We will carefully analyze the ratio of operating expenditures to debt service; ratio of assessed valuation to net long-term debt; and per capita debt prior to approving new debt. VII. New Programs and Facilities New programs will be implemented only when we know the full annual costs, have justified the need, identified funding, and have prioritized the proposed new program along with all other governmental services. Before we vote or approve facilities (fire stations, libraries, etc.) we will know the full annual costs of staffing, equipping, operating and insuring the facilities. VIII. Mandated Services We will review and preview state and federal legislation that has an impact on our services (environmental, etc.) and the resulting costs to our citizens. We will try to identify these future costs and realize they have to be included as a part of our local service requirements. IX. Program Operations We will monitor those programs which are serving fewer citizens or costing more due to inefficiency or lack of economies of scale, or are being duplicated. To the extent possible, the budget resources will be reduced or eliminated and redirected to other areas of greater need. This shift will be accomplished in an orderly manner, fully communicated to those affected. The City will provide quality services. Those programs which are justified and serve the needs of the community will be funded adequately to insure quality service. A program will be discontinued if funding is not adequate to provide a quality service. X. Utility Operations Our utility rates should be adequate to cover the cost of operating the utility including the capital requirements, however, all utilities will be accessible to all of our citizens. Our utility cost subsidies (between funds, between utilities, between customers and between generations) should be minimized. To the extent feasible, the General Fund will be adequately compensated by the Enterprise Funds to cover services such as management, accounting, purchasing and facilities. This charge should be supported by a cost allocation rationale. 226 Finally, to the extent possible, the General Fund may be compensated by the Enterprise Funds to match those revenues that would be received from a private utility, such as property and franchise taxes. XI. Property Tax Rates The City of Port Arthur will strive to maintain a property tax rate that is competitive with rates established by nearby communities, communities of similar size and communities with similar economic and social circumstances. XII. Grants The City of Port Arthur shall seek, apply for, obtain and effectively administer federal, state and foundation grants-in-aid that address the City’s current and future priorities and policy objectives. All grant submittals will be reviewed for their cash or in-kind match requirements, their potential impact on the operating budget, and the extent which they meet the City’s policy objectives. If there are cash match requirements, the source of funding will be identified and approved prior to applications. The City shall terminate grant-funded programs and associated positions as directed by the City Council when grant funds are no longer available, unless alternative funding can be secured. XIII. Fiscal Monitoring Reports shall be prepared on a regular basis that analyze, evaluate and forecast the City financial performance and economic condition for the current year. Monthly reports will be prepared comparing expenditures and revenues to current budget, for the month and fiscal year-to-date, projecting expenditures and revenues through the end of the year, and outlining any remedial actions necessary to maintain the City’s financial position. XIV. Investments The City’s cash shall be invested in accordance with a separate written policy which is reviewed and updated annually by City Council. All investments shall be made in such a manner to ensure the safety of principal, to meet the liquidity needs of the City, comply with state and local laws, and to achieve the highest possible yield consistent with the first three objectives. Interest earned from investments shall be distributed to the operating, internal service and other City funds from which the money was provided. Investments shall be made with judgment and care - - under the circumstances then prevailing - - which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. 227 GLOSSARY 228 GLOSSARY A ACCOUNT – A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance control, or fund balance. ACCOUNTS PAYABLE – A short-term liability account reflecting amounts owed to private persons or organizations for goods and services received by a government. ACCOUNT RECEIVABLE – An asset account reflecting amounts due from private persons or organizations for goods and services furnished by a government. ACCRUAL ACCOUNTING – A basis of accounting in which revenues are recognized in the period in which they are earned and become measurable, and expenses are recognized when a liability is incurred, regardless of the timing of related cash flows. ACFR – Annual Comprehensive Financial Report. AD VALOREM TAX – A tax based on value of land and improvements (property tax). APPROPRIATION – An authorization granted by City Council which permits officials to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period. ASSESSED VALUATION – The estimated value placed upon real and personal property by the chief appraiser of the appraisal district as the basis for levying property taxes. ASSETS – Property owned by the City for which a monetary value has been established. AUDIT – A standardized, systematic and independent examination of data, statements, records, operations and performances of an enterprise for the purpose of examining for compliance with standardized procedures for managing cash on hand, receipts, payments, investments, and other allocations of monetary resources, capital assets or the use of personnel time and expertise. B BALANCED BUDGET – The sum of estimated revenues and appropriated fund balances is equal to appropriations. BOND – A certificate of debt issued by an entity, guaranteeing payment of the original investment plus interest, by a specified future date and are typically used for long-term debt to pay for specific capital items. BUDGET – A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. The term is also sometimes used to denote the officially approved expenditure ceiling under which a government and its departments operate. BUDGET CALENDAR – The schedule of key dates or milestones, which a government follows in the preparation and adoption of the budget. BUDGET DOCUMENT – The instrument used by the budget-making authority to present a comprehensive financial program to the appropriating governing body. 229 BUDGET MESSAGE – A general discussion of the adopted budget presented in writing as a part of or supplement to the budget document. BUDGETARY CONTROL – The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within limitations of available appropriation and available revenues. C CAPITAL OUTLAY – Expenditures for the acquisition of fixed assets which by definition have a useful life of more than one year and a purchase cost of at least $5,000. Included in this category is the cost of land, buildings, permanent improvements, machinery, large tools, rolling and stationary equipment. CASH BASIS – A method of accounting in which revenues and expenses are recognized and recorded when received, not necessarily when earned. CDBG – Community Development Block Grant. CERTIFICATE OF DEPOSIT – A negotiable or non-negotiable receipt for monies deposited in a bank or other financial institution for a specified period for a specified rate of interest. CERTIFICATE OF OBLIGATION – A debt instrument that is issued by the City and has the same legal status as a general obligation bond. Proceeds from the issuance of the certificates may be used for the construction of public works or payment of contractual obligations for professional services. These certificates do not require voter approval. CHARTER – Written instrument setting forth principles and laws of government within boundaries of the City. CONTINGENCY – A budgetary reserve set aside for emergencies or unforeseen expenditures. COST – The amount of money or other consideration exchanged for property or services. Costs may be incurred even before money is paid; that is, as soon as a liability is incurred. Ultimately, however, money or other consideration must be given in exchange. D DEBT TAX RATE – Also referred to as the Interest and Sinking(I&S) tax rate, the portion of the tax rate that is dedicated to the payment of outstanding debt. DEFICIT – The excess of expenditures over revenues during an accounting period; or in the case of Enterprise and Intra-Governmental Service Funds, the excess of expense over income during an accounting period. DELINQUENT TAXES – Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached. DEPARTMENT – A distinct, usually specialized segment of a large organization responsible for the management of operating divisions which provide services within a functional area. DEPRECIATION – The periodic expiration of an asset’s useful life; a requirement in proprietary-type funds, such as enterprises and internal service funds. A non-cash expense that should be budgeted in proprietary funds to ensure sufficient revenue is collected from rates to cover the expense, as required by most bond rate covenants. DIVISION – A basic organizational unit that provides service under the administrative direction of a department. 230 E EFFECTIVE TAX RATE – The tax rate required to generate the same amount of revenue as in the preceding year on the same properties. ENCUMBRANCE – The commitment of appropriated funds for future expenditures. ENTERPRISE FUNDS – Funds used to account for the acquisition, operation and maintenance for governmental facilities and services which are entirely or predominantly self-supported by user charges. The funds are operated in a manner similar to comparable private enterprises. EXPENDITURES – Funds spent in accordance with budgeted appropriations on assets or goods and services obtained. EXTRATERRITORIAL JURISDICTION (ETJ) – The land bordering a City’s limits that the City has limited control over but does not furnish City services to nor collect ad valorem taxes from. This is an area outside of City limits that is subject to annexation. F FIDUCIARY FUND – A fund used to account for assets held in trust by the City for the benefit of individuals or other entities and is responsible for handling the assets placed under its control. FISCAL YEAR – A twelve-month period beginning October 1st and ending the following September 30th, FRANCHISE – A special privilege granted by a government, permitting the continued use of public property, such as City streets, and usually involving the elements of monopoly and regulation. FULL-TIME EQUIVALENT (FTE) – One full-time equivalent works 2,080 hours a year; a person working 1,040 hours per year is equivalent to 0.5 FTE. FUND – An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities, which are segregated for the purpose of carrying on specific activities or attaining certain objective. FUND BALANCE – The excess of an entity’s assets over its liabilities, reserves and carryover. FUND BALANCE POLICY – A minimum fund balance that is required to be kept in reserve as defined in financial policy statements. Fund balances over the policy requirements may be appropriated in the budget. G GENERAL OBLIGATION DEBT – Provides funds for the acquisition and construction of major capital facilities. General obligation bonds have been issued for both governmental and business-type activities. General obligation bonds are direct obligations and pledge the full faith and credit of the City. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) – Uniform minimum standards and guidelines for financial accounting and reporting. GOVERNMENTAL FUNDS – Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities, except those accounted for in proprietary and fiduciary funds (General, Special Revenue, Capital Projects and Debt Service). GRANTS – A contribution by one government unit to another. The contribution is usually made to aid in the support of a specific function, purpose, activity or facility. 231 I INCOME – A term used in proprietary fund-type accounting to represent (1) revenues or (2) the excess of revenues over expenses. INFRASTRUCTURE – Fixed assets that are immovable and have value only to the governmental unit. Common examples of infrastructure include roads, sidewalks, bridges and streetlights. INTERNAL SERVICE FUND – Internal Service Funds are used to account for the financing of goods or services provided by one fund or department to another fund or department on a cost reimbursement basis. L LEVY – To impose taxes or special assessments. The total of taxes or special assessments imposed by a governmental unit. LONG-TERM DEBT – Debt with a maturity of more than one year after date of issuance. M MAINTENANCE AND OPERATIONS (M&O) RATE – The portion of the tax rate used to fund the General Fund. MODIFIED ACCRUAL BASIS – The basis of accounting under which revenues are recognized as soon as they are both measurable and available to finance expenditures of the current period and which expenditures generally are recorded when a liability is incurred O ORDINANCE – A formal legislative enactment by the governing body of a municipality. P PROJECTION – A forecast of future trends in the operation of financial activities done through the remainder of the fiscal year to gain a better picture of the City’s finances. The projections are adopted as the revised budget during the budget adoption process. PROPERTY TAX – An annual or semi-annual tax paid to one or more governmental jurisdictions based on the real and personal property’s assessed valuation and the tax rate, done in compliance with the State Property Tax Code. PROPRIETARY FUND – A governmental accounting fund having profit and loss aspects; therefore, it uses the accrual rather than modified accrual accounting method. The two types of proprietary funds are the Enterprise Fund and the Internal Service Fund. R RATINGS – Designations used by credit rating agencies to give relative indications of credit quality. Municipal bonds rated Baa or BBB and above are considered to be investment-grade. RESERVE – An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriation and subsequent spending. REVENUES – Generally refers to income received by the City from taxes, fees, grants, interest on investments and other related sources. 232 ROLLBACK RATE – A taxing unit's rollback tax rate is a calculated rate that divides the overall property taxes into two categories - M&O and debt service. If a unit adopts a tax rate that is higher than the rollback rate, voters in the unit can circulate a petition calling for an election to limit the size of the tax increase. S SALARIES – Fixed compensation paid to employees for work or services provided. SALES TAX – A state tax of 6.25% is imposed on all retail sales, leases and rentals of most goods, as well as taxable services. Texas cities and counties have the option of imposing additional local sales taxes for a combined total of state and local taxes of 8.25%. SPECIAL REVENUE FUNDS – Funds used to account for the proceeds of specific revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditure for specified purposes. T TAX LEVY – The total amount to be raised by general property taxes for operating and debt service purposes. TAX RATE – The rate at which a municipality may levy a tax. Tax levied for each $100 of assessed valuation. The amount of tax stated in terms of a unit of the tax base. TAX ROLL – The official list showing the amount of taxes levied against each taxpayer or property. TAXES – Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit. TRANSFERS IN/OUT – Amounts transferred from one fund to another to assist in financing the services of the recipient fund. U UNRESERVED FUND BALANCE – The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropriation. V VENDOR – The seller of merchandise or services. W WORKING CAPITAL – A financial metric which represents operating liquidity available to an organization or governmental entity. Net Working Capital is calculated as current assets minus current liabilities. Y YIELD – The rate earned on an investment based on the price paid for the investment, the interest earned during the period held and the selling price or redemption value of the investment. 233