HomeMy WebLinkAboutBUDGET 2024-2025City of Port Arthur,
Texas
Fiscal Year 2024-2025
Adopted Budget
Overview
Tax Rate…………………………………………………………………………………………………………6Government Finance Officers Association Budget Award………………………………………………………7History of the City of Port Arthur…………………………………………………………………………………12Organizational Chart……………………………………………………………………………………………13City Officials……………….………………………………………….………………………………………..14Policies……………………………………………………………………………………………………………
Budget Policy…………………………………………………………………………………………………15
Financial Policy…………………………………………………………………………………………………19All Funds Summary…………………………………………………………………………………………….22
General Fund General Fund Summary……………………………………………………………………………………………29Summary of Expenditures by Category and Department…………………………………………………………30Administration…………………………………………………………………………………………………… 34Mayor and Council……………………………………………………………………………………..35City Manager……………………………………………………………………………………………38Special Purpose - Non-Departmental…………………………………………………………………..39City Secretary…………………………………………………………………………………………………..44City Secretary…………………………………………………………………………………………..45Municipal Court…………………………………………………………………………………………46Elections…………………………………………………………………………………………………47City Attorney…………………………………………………………………………………………………… 52City Attorney…………………………………………………………………………………………….53Finance……………………………………………………………………………………………………………58Administration……………………………………………………………………………………………59Accounting………………………………………………………………………………………………60Purchasing………………………………………………………………………………………………61Central Collections………………………………………………………………………………………62Information Technology………………………………………………………………………………………… 67Information Technology…………………………………………………………………………………68Human Resources…………………………………………………………………………………………………73Human Resources…………………………………………………………………………………………74Civil Service………………………………………………………………………………………………75Development Services……………………………………………………………………………………………80Geographic Information System (GIS)……………………………………………………………………81Planning…………………………………………………………………………………………………82Neighborhood Revitalization……………………………………………………………………………83Inspections and Permit……………………………………………………………………………………84Demolition………………………………………………………………………………………………85Environmental Health……………………………………………………………………………………86Animal Control……………………………………………………………………………………………87Civic Center………………………………………………………………………………………………………92Civic Center………………………………………………………………………………………………93Police ……………………………………………………………………………………………………………98Police……………………………………………………………………………………………………99Fire………………………………………………………………………………………………………………104Fire………………………………………………………………………………………………………105Public Works……………………………………………………………………………………………………110Administration……………………………………………………………………………………………111Engineering………………………………………………………………………………………………112Streets……………………………………………………………………………………………………113Drainage…………………………………………………………………………………………………114Traffic Maintenance…………………………………………………………………………………….115Facilities Maintanance…………………………………………………………………………………..116
CITY OF PORT ARTHUR 2024-2025 BUDGET
Table of Contents
Published on 12/18/2024
CITY OF PORT ARTHUR 2024-2025 BUDGET
Table of Contents
Health……………………………………………………………………………………………………………121Health Unit………………………………………………………………………………………………122Employee and Retiree Health Clinic…………………………………………………………………….123Parks and Recreation……….……………………………………………………………………………………128Parks Maintenance………..……………………..………………………………………………………129Recreation…………………………………………………………………………………………………130Equipment Services……………………………………………………………………………………………..135Equipment Services………………………………………………………………………………………136Library…………………………………………………………………………………………………………..142Library……………………………………………………………………………………………………143
Governmental Fund…………………………………………………………………………………………………….Debt Service Fund Summary…………………………………………………………………………………..146Schedule of Current Debt Service Requirements……………………………………………………………….147
Water and Sewer Fund………………………………………………………………………………………………..Water & Sewer Fund Summary…………………………………………………………………………………152
Administration……………………………………………………………………………………………154
Customer Service…………………………………………………………………………………………155
Water Purification…………………………………………………………………………………………156Water Distribution………………………………………………………………………………………157Wastewater Conveyance…………………………………………………………………………………158Wastewater Treatment……………………………………………………………………………………159Environment Regulatory Services………………………………………………………………………160Water & Sewer TWDB……………………………………………………………………………………161Water & Sewer Capital Project……………………………………………………………………………
Solid Waste Fund………………………………………………………………………………………………………Solid Waste Fund Summary…………………………………………………………………………………….166Administration……………………………………………………………………………………………168Trash Collection…………………………………………………………………………………………169Residential Collection……………………………………………………………………………………170Container Service…………………………………………………………………………………………171Landfill Operation………………………………………………………………………………………172Solid Waste Capital………………………………………………………………………………………173
Pleasure Island Fund…………………………………………………………………………………………………
Pleasure Island Fund Summary…………………………………………………………………………………178Administration…………………………………………………………………………………………..180RV Park…………………………………………………………………………………………………181Marina………………………………………………………………………………………………….182Parks……………………………………………………………………………………………………183
Special Revenue Funds………………………………………………………………………………………………..Muncipal Court Technology Fund………………………………………………………………………187Home Grant Special Fund………………………………………………………………………………189Housing Programs Fund…………………………………………………………………………………191Community Development Block Grant Fund……………………………………………………………193Hotel Occupancy Tax Fund………………………………………………………………………………195Regulatory Enforcement Fund…………………………………………………………………………..197Police Special Fund (Grants)……………………………………………………………………………199
Police Special Fund………………………………………………………………………………………200
Commercial Traffic Enforcement Fund…………………………………………………………………202
Community Development Block Grant Disaster Recovery Special Fund………………………………204
Hazard Mitigation Special Fund…………………………………………………………………………206
TCEQ SEP Fund………………………………………………………………………………………208
American Rescue Plan Special Fund……………………………………………………………………210
Published on 12/18/2024
CITY OF PORT ARTHUR 2024-2025 BUDGET
Table of Contents
Special Revenue FundsHealth Special Fund………………………………………………………………………………………212Texas Treasury Opioid Trust Fund………………………………………………………………………214Library Special Fund……………………………………………………………………………………216Library Trust Fund……………………………………………………………………………………..217Golf Course Fund…………………………………………………………………………………………219Tax Increment Reinvestment Zone………………………………………………………………………221Transit Operating Fund………………………………………………………………………………….223
Internal Service Funds……………………………………………………………………………………………….
Hospital Insurance Fund…………………………………………………………………………………235Worker's Compensation Fund……………………………………………………………………………237Other Employee Benefits Fund…………………………………………………………………………239General Liability Fund……………………………………………………………………………………241
Capital Improvement Program………………………………………………………………………………………
Capital Reserve Fund……………………………………………………………………………………244Capital Improvement Fund………………………………………………………………………………246
Economic Development Fund Summary………………………………………………………………………………EDC………………………………………………………………………………………………………………252Economic Development Corporation 2013 Sales Tax Refunding Bonds………………………………………255Revolving Loan Fund……………………………………………………………………………………………256
Appendix……………………………………………………………………………………………………………….Personnel Schedules………………………………………………………………………………………………260Ordinances………………………………………………………………………………………………………269Glossary…………………………………………………………………………………………………………285
Published on 12/18/2024
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
I.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.
II.The record vote adopting the FY2025 Budget:
For: Thurman Bill Bartie, Mayor; Doneane Beckcom, Mayor Pro Tem and
District 3; Willie Bae Lewis, District 1; Tiffany Hamilton-Everfield,
District 2; Harold L. Doucet, District 4; Thomas Kinlaw, III – Position 5;
Donald Frank, Position 6.
Against: None
Absent: None
III.Tax Rates:
Calculated Tax Rate 2022 Tax Rates per $100 2023 Tax Rates per $100 2024 Tax Rates per $100 No New Revenue Tax Rate 0.617512 0.547795 0.585995 Voter Approval Tax Rate 0.691535 0.648641 0.626272 No New Revenue M&O Rate 0.414795 0.346844 0.363381
Debt Rate 0.256854 0.250173 0.250173
Adopted Tax Rate M&O Rate 0.434681 0.398468 0.376099
Debt Rate 0.256854 0.250173 0.250173
Total Tax Rate 0.740715 0.648641 0.626272
IV.Total Amount of City Debt Obligations Secured by Property Taxes: $128,495,000
The above information is provided pursuant to Texas Local Government Code §102.007 (d).
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PRESENTED TO
City of Port Arthur
Texas
For the Fiscal Year Beginning
October 01, 2023
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
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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, 2023. 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.
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THURMAN BILL BARTIE, MAYOR RONALD BURTON DONEANE BECKCOM, MAYOR PRO TEM CITY MANAGER COUNCIL MEMBERS: SHERRI BELLARD, TRMC WILLIE BAE LEWIS CITY SECRETARY TIFFANY L. HAMILTON, HAROLD L. DOUCET, SR ROXANN PAIS COTRONEO THOMAS KINLAW III CITY ATTORNEY DONALD FRANK, SR. October 1, 2024
Honorable Mayor and City Councilmembers City of Port Arthur, Texas
I am pleased to present the official budget for the 2024-2025 fiscal year which was adopted September 24,
2024. This budget was developed with a focus on minimal increases in operations and a continued commitment to funding capital projects while maintaining financial responsibility. An updated five-year Capital Improvement Plan is included in a separate capital budget document, but the
synopsis for this fiscal year has been included in this budget which will significantly assist the City Council
and future Councils by identifying and prioritizing the future capital needs for the City. The first year of the plan will be adopted as part of the fiscal year 2025 budget and includes over $164 million in projects, equipment, and other related capital budgets. The Capital Budget includes $43.7 million for Streets, $26 million for Water Utilities, over $20 million for City Facilities and $2 million for Solid Waste Improvements.
These projects were funded through operating revenues from the general and water utility funds, bonds, grants,
and other sources. The City continues to deal with the impacts of the economy and the current rising inflation rates. Rising costs of many resources as well as a shortage of available materials has resulted in project overruns and a
need to revise and re-prioritize future capital needs, and funding sources.
Year-End 2024 Results As we began preparing for this proposed budget in the current fiscal year 2023-2024, the first step we took
was to review the year’s operating results. The current fiscal year budget was adopted with projected expenses
and revenue balanced in the General Fund. Through tighter fiscal reins, the estimated general fund revenue will exceed estimated expenditures; the General Fund is expected to complete the year with revenue over expenditures of just over $1 million, which reverses past years’ trends in which expenditures exceeded revenue. The 2024-2025 Fiscal Year is considered a transitional budget as we maintain greater scope of control and
management by departments and city staff with changes in finance leadership.
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2024-2025 Adopted Budget The adopted budget is based upon the following assumptions:
• Property Tax rate at the rate of $.0626272 per $100 valuation is a 3.2% reduction in revenue from last
year.
• Funding the first year of the capital improvement plan primarily from: Operations
• General Fund $3.8 million
• Water Utility Fund $2 million Bond Issues
• General Revenue $19.675 million Various Buildings and Some Streets
• Salary increases for all employees at 3.0%.
• Benefit for health and liability insurances increased 10%
General Fund Debt Service Fund Water Utility Fund Solid Waste Fund
Total Major
Operating Funds
Estimated Balance, 10/1/24 25,000,000 10,000,000 (10,000,000) 2,000,000 27,000,000
Projected Revenue 96,940,368 36,226,122 37,190,930 13,041,937 183,399,357
Proposed Budgeted
Expenditure (96,940,368) (36,226,122) (37,190,930) (13,041,937) (183,399,357)
Estimated Balance 9/30/25 25,000,000 10,000,000 (10,000,000) 2,000,000 27,000,000
The adopted budget for the utility systems – Water and Solid Waste – is balanced for the FY 2025 year without the requested adjustments to the current rate structure. Budget Highlights
Overall, the FY2024-2025 is a transitional budget as we begin a new chapter of increased transparency and allowing our directors and staff get used to some changes that have been made to ensure accountability and prudent spending. As we continue to address increased operating funds needs for much-needed capital projects, there are limited increases in the departmental budgets. The biggest area of concern is in allowing
the enterprise funds to function as a business, and not relying on the general fund as a subsidy.
This budget includes an increase of 8 authorized positions. o Finance (1)– Additional Cashier o Information Technology (1) – Secretary
o Human Resources (1) – Human Resources Assistant
o Development Services (-3) – Reorganization in Code Compliance, Grants, & Planning
o Equipment Services (2) – Parts Worker and Small Engine Mechanic o Fire (6) – Battalion Chiefs and Fire Engineers o Health (5) – Grant Funded Positions
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Health Insurance
Effective November 1, 2024, health increases are approximately 10% and this level of funding is included in
the adopted budget. Staff will continue to work with the carrier to mitigate the impact on employees and
their families.
This adopted budget should see the City through the 2024-2025 year as we move forward and respond to
much needed capital improvements, while maintaining fiscal responsibility and continuing to provide the
needed quality services our citizens expect.
Sincerely,
Ron Burton City Manager
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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.
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CITY OF PORT ARTHUR
CITY OFFICIALS
City Council
Thurman “Bill” Bartie
Willie Bae Lewis, Jr.
Tiffany L. Hamilton
Doneane Beckcom
Harold L. Doucet, Sr.
Thomas Kinlaw, III
Donald Frank, Sr.
Mayor
District 1
District 2
District 3/Mayor Pro Tem
District 4
Position 5
Position 6
Appointed Officials
Ron Burton
Sherri Bellard
Roxann Cotroneo
City Manager
City Secretary
City Attorney
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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.
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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
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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.
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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.
September 23 -Hold public hearing on the Budget For The City Of Port Arthur and The Port Arthur
Section 4A Economic Development Corporation.
September 24 Hold public hearing on tax rate and tax roll.
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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 eachyear 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 fiscalstrength 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 offunding to meet those needs.
Multi-Year Financial Plan which will provide details of anticipated revenue and expenditures for thenext five fiscal years. The five-year Financial Plan will include the City’s General Fund, Water andSewer 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’soperating 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 onlyfor 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 currentrevenues or rise in current expenditures. The target for fund balance, expressed in equivalent days ofoperations will be a minimum of sixty (60) days (except the solid waste fund shall be a minimum offorty-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.
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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.
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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.
21
Revenues Expenditures Revenues Expenditures Revenues Expenditures
GOVERNMENTAL FUNDS
General Fund 78,050,023$ 79,970,954$ 82,268,914$ 81,913,513$ 96,940,368$ 96,940,368$
Debt Service Fund 12,669,155 8,267,657 13,513,420 11,532,530 36,226,122 36,226,122
GOVERNMENTAL FUNDS 90,719,178 88,238,611 95,782,334 93,446,043 133,166,490 133,166,490
ENTERPRISE FUNDS
Water and Sewer Fund 35,315,240 35,603,555 37,386,300 36,555,835 37,190,930 37,190,930
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 2,500,000 11,000,000 1,098,400 1,098,400
Solid Waste Fund 12,638,787 8,835,698 10,510,000 10,491,280 13,041,937 13,041,937
Pleasure Island Fund 1,688,056 973,029 1,053,000 2,046,230 5,619,708 5,619,708
ENTERPRISE FUNDS 51,348,928 73,292,271 51,449,300 60,093,345 82,287,667 82,287,667
INTERNAL SERVICE FUNDS
Hospitalization Insurance Fund 10,972,826 12,396,936 9,650,500 10,604,748 13,086,615 13,086,615
Worker's Compensation Fund 1,075,007 652,765 1,051,000 720,000 1,007,000 1,007,000
Other Employee Benefits Fund 1,955,894 1,204,066 1,980,200 1,141,000 1,970,500 1,970,500
General Liability Insurance Fund 2,495,552 3,485,273 2,647,600 2,850,000 3,490,554 3,490,554
INTERNAL SERVICE FUNDS 16,499,279 17,739,041 15,329,300 15,315,748 19,554,669 19,554,669
SPECIAL FUNDS
Municipal Court Technology Fund 1,727 - 5,500 25,000 30,000 30,000
Home Grant 252,594 173,567 1,550,695 1,550,695 1,176,078 1,176,078
Housing Programs Fund 2,594 - - - 190,000 190,000
Community Development Block Grant 1,360,647 1,745,926 953,099 953,099 1,042,808 1,042,808
Hotel Occupancy Tax Fund 1,819,108 1,797,174 1,804,000 2,609,948 2,569,136 2,569,136
Regulatory Enforcement 310,330 642,945 300,000 637,100 869,450 869,450
Police Special Fund (Grants)96,494 103,934 71,895 130,156 1,332 1,332
Police Special Fund 8,048 13,663 5,000 131,000 131,000 131,000
Commercial Traffic Enforcement 444 - 5,000 27,100 26,500 26,500
CDBG-Disaster Recovery 119,272 108,726 5,000,000 5,000,000 13,650,000 13,650,000
Hazard Mitigation 142,561 494,196 6,000,000 6,000,000 22,400,000 22,400,000
American Rescue Plan Fund - 10,435,836 7,000,000 7,000,000 14,500,000 14,500,000
Health Grants 3,011,249 3,072,690 3,000,000 1,744,440 3,122,920 3,122,920
TX Treasury Opioid Trust Fund - - - - 137,000 137,000
Texas Park & Wildlife 1,049,443 1,896,707 276,000 15,892 - -
Library Special Fund 963 - - - 1,600 1,600
Library Trust Fund 30,000 30,000
Library Grant 963 - - - - -
Golf Course Fund 58,924 131,292 55,600 60,000 150,000 150,000
Transit Operating Fund 1,923,567 3,708,210 6,170,903 3,679,067 12,151,299 12,151,299
TCEQ SEP Fund 11 - - - 1,870 1,870
Tax Increment Reinvestment Zone 45,647 51,301 51,300 50,000 89,119 89,119
SPECIAL REVENUE FUNDS 10,204,585 24,376,168 32,248,992 29,613,497 72,270,112 72,270,112
CAPITAL FUNDS
Capital Improvement Fund 27,883,235 22,184,794 22,378,000 23,628,000 68,630,076 68,630,076
Capital Reserve Fund 4,565,306 3,018,602 4,181,000 7,520,697 7,193,979 7,193,979
CAPITAL FUNDS 32,448,542 25,203,396 26,559,000 31,148,697 75,824,055 75,824,055
SUBTOTAL ALL FUNDS MINUS EDC 201,220,512 228,849,486 221,368,926 229,617,330 383,102,993 383,102,993
ECONOMIC DEVELOPMENT CORPORATION
FUNDS
EDC Fund 8,223,513 3,903,577 8,453,890 8,024,741 9,496,960 9,496,960
EDC Debt Service 539,040 0 550,848 549,848 - -
EDC Revolving Loan 6,563 - - - 100,000 100,000
ECONOMIC CORPORATION FUNDS 8,769,117 3,903,577 9,004,738 8,574,589 9,596,960 9,596,960
TOTAL FUNDS 209,989,628 232,753,063 230,373,664 238,191,919 392,699,953 392,699,953
FY 22-23 FY 24-25
ALL FUNDS SUMMARY
Unaudited Actual Estimated Adopted
FY 23-24
22
Amended
Actual Actual Budget Estimated Adopted
21-22 22-23 23-24 23-24 24-25
Salaries and Benefits
5111 Regular Earnings 47,522,634$ 49,495,768$ 51,924,470$ 48,747,577$ 56,218,317$
5112 Overtime Earnings 4,961,173 5,868,369 4,228,800 5,688,051 4,651,500
5113 Training 8,138 0 0 0 0
5114 Allowances 58,673 4,929 0 64,383 107,548
5115 Extra Help 426,055 453,750 486,318 422,940 587,100
5120 Social Security 3,302,615 3,560,442 3,237,850 3,265,130 4,055,005
5121 Retirement 7,314,118 7,920,793 7,550,325 7,579,068 9,156,236
5122 Health Insurance 7,631,079 7,965,146 9,288,716 7,878,488 7,822,263
5123 Worker's Compensation 868,015 1,039,597 857 1,064,999 1,139,918
5124 Terminating Pay 1,925,441 1,886,311 1,726 135,843 0
5125 Deferred Comp 5,867 0 0 0 0
5126 Other Benefits 398,944 992,534 1,000,000 1,000,000 1,153,000
5127 Retiree Premiums 82,178 111,575 92,400 86,548 78,600
Total Salaries and Benefits 74,504,930 79,299,213 77,811,462 75,933,027 84,969,487
Supplies and Materials
5211 Office Supplies 379,463 368,699 393,814 405,126 408,968
5212 Medical Supplies 99,899 98,756 114,373 106,010 185,534
5213 Board Meeting Supplies 2,689 2,598 4,800 4,500 7,500
5214 Other Supplies - Material 733,859 623,022 1,174,260 1,084,498 1,263,245
5215 Fire Prevention Supplies 19,648 28,380 11,000 10,000 38,975
5216 Raw Water 2,204,557 2,593,843 2,500,000 2,275,000 3,000,000
5217 Treatment Chemicals 2,511,673 3,867,489 4,314,500 4,776,316 4,251,000
5218 Books 81,046 78,663 97,300 95,500 106,300
5219 Periodicals 8,975 12,764 12,400 12,200 14,700
5220 Audio Visual 4,514 4,602 4,950 4,850 4,950
5221 On Line Databases 11,322 8,735 10,720 10,520 9,860
5230 Fuel And Lubrication 1,979,703 1,956,954 2,054,625 1,451,344 1,923,395
5240 Minor Equipment 492,118 637,336 1,354,003 708,676 1,204,890
5241 It Equipment 312,067 181,602 453,397 395,707 736,536
5251 Uniforms 318,769 355,735 498,074 414,270 901,680
5252 Postage/Freight/Shipping 0 0 0 500 18,489
Total Supplies and Materials 9,160,302 10,819,176 12,998,216 11,755,017 14,076,022
CITY OF PORT ARTHUR 2024-2025 BUDGET
All Funds Expenditures by Object and Category
23
CITY OF PORT ARTHUR 2024-2025 BUDGET
All Funds Expenditures by Object and Category
Maintenance
5311 Land Maintenance 94,813 181,482 246,750 169,250 285,752
5312 Building Maintenance 1,843,138 1,750,908 1,696,783 1,335,826 2,499,248
5313 Sewer System Maintenance 407,013 458,048 702,000 762,341 600,000
5314 Drainage Maintenance 323,105 59,009 83,900 81,200 350,000
5315 Water System Maintenance 386,411 842,666 772,000 872,307 800,000
5316 Streets Maintenence 359,638 605,287 758,039 772,727 935,088
5317 Furniture Maintenance 4,404 1,114 5,000 5,000 13,200
5318 Equipment Maintenance 2,035,408 2,302,956 3,175,489 2,538,723 3,049,492
5319 Motor Vehicle Maintenance 1,400,871 1,455,158 1,694,375 1,545,366 2,124,023
5320 Gps Service Costs 0 0 734 730 25,000
5321 Signal Systems 322,754 324,132 336,449 336,445 0
5322 Other Maintenance 95,829 68,275 151,500 96,047 201,870
Total Maintenance 7,273,383 8,049,035 9,623,020 8,515,962 10,883,672
24
CITY OF PORT ARTHUR 2024-2025 BUDGET
All Funds Expenditures by Object and Category
Contractual Service
5401 Rent/Lease 666,118 431,486 648,629 593,659 779,735
5402 Equipment Rental 257,165 13,834 24,120 269,456 25,085
5410 Insurance 2,557,231 3,400,558 5,459,333 2,767,765 3,343,500
5411 Health Insurance 9,913,309 11,570,712 11,000,000 9,121,200 11,470,595
5412 Group Life 17,718 16,894 20,900 20,000 30,000
5413 Claims Administration 208,548 13,201 450,000 200,000 200,000
5414 Dental Insurance 347,399 357,611 418,000 350,000 397,015
5415 Stop Loss Insurance Cost 734,987 299,278 990,000 800,000 884,005
5416 Claims & Settlements Exp 52,010 79,786 100,000 65,800 128,554
5417 Safety Shoe Program 2,553 0 0 3,600 0
5418 Worker's Compensation 704,017 652,765 725,000 720,000 805,000
5419 Texas Employment Com. 29,700 57,620 81,000 80,000 81,000
5420 Professional Services 3,378,329 2,846,594 4,714,864 3,352,748 4,622,413
5421 Bank Fees 2,197 3,850 5,000 9,000 5,000
5422 Downpayment Assistance 134,428 161,169 (142,909) 227,100 473,109
5423 Random Drug Screens 0 0 500 1,000 500
5424 Contract Prosecutor 47,723 0 25,000 20,000 50,000
5425 Credit Card /Online Fees 305,286 386,033 304,000 304,000 350,000
5426 Liens 4,004 2,003 10,000 10,000 10,000
5430 Advertising 90,485 78,517 182,480 159,109 345,655
5440 Travel And Education 535,855 712,376 798,434 702,366 1,344,070
5450 Computer Programs 298,491 257,648 554,695 496,631 1,391,336
5460 Dues And Subscriptions 24,894 32,111 34,800 32,520 93,450
5470 Other Contractual Service 6,589,175 6,159,937 7,896,239 8,950,009 8,977,259
5471 Regulatory Costs 265,906 302,758 393,630 390,856 353,827
5472 Beautification Comm 1,473 8,827 5,000 5,000 12,200
5473 4b Development 60,000 0 0 0 0
5474 Promotional Programs 9,088 3,850 302,000 42,000 380,000
5475 Job Training Programs 155,479 96,382 549,000 240,000 730,000
5476 Temporary Services 2,047,905 2,651,143 2,415,559 2,283,775 2,413,636
5477 Safety Awards 28,203 23,615 33,600 29,000 29,000
5478 Development 1,186,085 18,175 2,698,742 2,750,000 1,700,000
5479 Business Park Development 221,339 195,424 801,258 800,000 522,961
5480 Electricity 3,237,110 3,171,033 3,492,479 3,113,838 3,737,930
5481 Gas 90,226 124,088 147,309 141,103 195,846
5482 Communications 751,954 618,407 778,534 784,295 870,049
5483 Water 9,501 7,042 9,400 8,900 25,000
5486 Landfill Construction 959,314 320,653 335,800 855,886 817,886
5487 Leose 10,863 6,825 16,478 22,300 34,800
5488 Support Of Prisoners 58,271 103,031 155,000 115,000 655,000
5489 Recreation Programs 104,821 103,298 101,000 106,000 175,000
5490 Fines And Penalties 2,200 2,510 3,000 1,083 5,785
5491 Radio System Co-Op 134,836 79,136 135,000 125,500 168,695
5492 Administration Cost 177,814 181,294 350,000 150,000 890,812
5494 Contingency 72,691 22,128 54,631 54,000 191,478
Total Contractual Service 36,486,700 35,573,601 47,077,503 41,274,499 49,717,186
25
CITY OF PORT ARTHUR 2024-2025 BUDGET
All Funds Expenditures by Object and Category
Leases and Debts
8491 Debt Principal 5,316,500 5,712,000 9,255,000 8,976,687 9,059,990
8492 Lease Principal 412,555 536,378 1,830,526 166,166 3,619,311
8493 Debt Interest 3,023,931 3,312,935 3,427,158 3,096,691 4,039,122
8494 Lease Interest 0 0 160,422 0 152,172
8495 Bond Issuance Cost 167,592 0 0 0 0
8496 Discount On Bond 62,602 0 0 0 0
Total Leases and Debts 8,983,181 9,561,314 14,673,106 12,239,544 16,870,595
Capital Costs
8511 Land 0 0 0 0 216,000
8512 Buildings 4,458,779 11,713,010 15,483,041 5,853,000 20,131,463
8513 Furniture And Fixtures 310,668 272 19,566 19,500 0
8515 Drainage System 911,752 1,166,406 11,800,000 14,361,065 39,688,324
8516 Water Utility Systems 8,286,953 32,612,476 14,123,320 13,500,000 30,169,183
8517 Streets 4,331,410 10,207,291 24,685,462 13,500,000 43,494,080
8522 Equipment 4,193,739 5,569,143 6,464,389 7,394,705 6,392,124
8523 Motor Vehicles 2,328,157 1,691,865 4,302,953 2,593,376 11,331,072
8525 Other Capital Outlay 1,851,747 4,192,382 4,312,175 2,229,892 9,741,450
8526 Golf Course Improvements 0 131,292 100,000 60,000 150,000
Total Capital Costs 26,673,206 67,284,138 81,290,906 59,511,538 161,313,696
Other Expense/Contingency
8990 Contingency 0 0 90,836,670 4,694,935 26,652,639
8911 Other Expenses 15,000 8,000 25,000 18,000 18,000
8913 Bad Debt Expense 469,880 0 0 0 0
Total Other Expense/Contingency 484,880 8,000 90,861,670 4,712,935 26,670,639
Transfers
7810 Transfer To Other 88,392 121,539 375,320 250,600 132,588
7811 Transfer To Fund 001 5,434,217 2,848,077 3,050,207 3,030,207 3,050,207
7812 Transfer To Fund 101 96,000 88,917 89,100 89,100 97,000
7814 Transfer To Fund 151 42,500 37,167 44,600 44,600 72,011
7815 Transfer To Fund 201 3,458,420 3,503,335 3,661,990 4,814,709 5,885,237
7816 Transfer To Fund 202 549,848 505,950 553,662 553,662 0
7817 Transfer To Fund 307 9,078,000 7,044,175 4,897,959 5,291,924 7,559,000
7818 Transfer To Fund 401 187,000 0 1,124,350 1,124,350 2,737,873
7820 Transfer To Fund 410 410,000 375,833 410,000 410,000 410,000
7821 Transfer To Fund 612 2,646,600 2,426,050 3,686,000 2,837,600 3,488,554
7823 Transfer To Fund 625 4,183,500 4,484,504 6,149,369 5,140,569 4,616,186
7824 Transfer To Fund 103 50,000 45,833 50,000 50,000 50,000
7825 Transfer To Fund 405 1,060,300 1,100,000 2,000,000 950,000 0
7826 Transfer To Fund 119 0 0 0 0 100,000
Total Transfers 27,284,777 22,581,380 26,092,557 24,587,321 28,198,656
TOTAL EXPENSES ALL FUNDS 190,851,359 233,175,858 360,428,438 238,529,843 392,699,953
26
27
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
Equipment Services
Library
28
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 3,513,558
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 18,193,500
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 82,823,022
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 88,392 121,539 257,320 132,600 132,588
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
12,634,892 9,906,375 10,697,029 9,938,350 14,117,346 Total Transfers Out and Other Expenditures
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
29
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$ 60,183,636$
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 13,606,247
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$ 82,823,022$
Expenditures by Department
Administration 1,816,166.89$ 2,075,387.67$ 2,726,854.00$ 2,540,516.00$ 3,513,558.00$
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$ 18,193,500.00$
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$ 82,823,022$
General Fund Expenditures
CITY OF PORT ARTHUR 2024-2025 BUDGET
30
31
ADMINISTRATION
Administration includes the Mayor and Council, the City Manager’s Office, and a Special Purpose Division.
Mayor and 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.
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.
Special Purpose 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.
32
Mayor & Council
Policy making and legislative authority rests with the City
Council, which currently consists of a mayor and a 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.
33
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
34
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
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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.
36
City Manager1 FTE
Assistant City ManagerAdministration1 FTE
Public InformationOfficer1 FTE
Assistants2 FTE
37
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
38
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
39
40
CITY SECRETARY
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
Municipal Court
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.
Elections 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.
41
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.
42
City Secretary1 FTE
Executive Secretary1 FTE Adminstration3 FTE Election Technician1 FTE
Assistant City Secretary1 FTE
43
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
44
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
45
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$
DETAIL EXPENDITURES - BY DIVISION
MUNICIPAL COURT
CITY OF PORT ARTHUR 2024-2025 BUDGET
46
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
47
48
CITY ATTORNEY
Appointed by the City Council, the City Attorney delivers comprehensive legal services and advice to assist the Mayor and Council, City Manager, and department heads in carrying out the activities of the government and represents the City in all Municipal Court litigation and legal proceedings. The office of the City Attorney also reviews
contracts, agreements, ordinances, and other legal documents for presentation and approval.
49
City Attorney
The City Attorney, appointed by the City Council, heads
the Legal Department and acts as the chief legal advisor to the
Council, as well as to City officers, departments, boards, and
officials. This role is pivotal in representing the City in legal
matters, including litigation, managing lawsuits, claims, contracts,
arbitration, and mediation.
The Legal Department is also responsible for drafting and
reviewing critical documents such as resolutions, ordinances,
contracts, and items for the City Council agenda. In addition, the
department handles open records requests, oversees real estate
transactions involving city-owned property, and ensures that
these activities align with legal standards.
By ensuring compliance with federal, state, and local laws, recovering outstanding debts,
and providing comprehensive legal advice on regulatory, employment, and policy matters, the
Legal Department plays an essential role in guiding the City through its legal obligations and
strategic decisions.
50
City Atorney1 FTE
Senior Assistant City Attorney1 FTE
Assistant CityAttorney1 FTE
Administration4 FTE
Legal Secretary1 FTE
51
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
52
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
53
54
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.
Administration
The Director of Finance provides oversight to the department and is responsible for developing, reporting and implementing sound financial policies and practices. The division facilitates all financing and debt issuances of the City and is responsible for the preparation and administration of the City Manager’s Annual Operating Budget.
Accounting
The responsibilities of Accounting include developing, initiating and maintaining the City's accounting system and records in accordance with the Governmental Accounting Standards Board and preparation of the Comprehensive Annual Financial Report
(CAFR). The division handles accounts payable and payroll functions.
Purchasing 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
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.
55
Finance Department
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.
56
Finance Director1 FTE
Budget & Compliance 1 FTE
Comptroller1 FTE
Accountants7FTE
Collections Manager1 FTE
Cashiers4 FTE
Purchasing Manager1 FTE
Purchasing Staff3 FTE
Assistant Finance Director1 FTE
AdministrativeAssistant1 FTE
57
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
58
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
59
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
60
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
61
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
62
63
INFORMATION TECHNOLOGY
Information Technology (IT) is responsible for providing City Departments with access to information and technology that supports the mission and goals of the City and to provide assistance and guidance in its use. IT services include planning, maintenance of inventory, network operations, system security and responsibility for implementation of
a five year strategic plan which will provide needed technology upgrades to City Facilities.
64
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.
65
Director1 FTE
ApplicationSupervisor1 FTE
Website DigitalContent Manager1 FTE
Business Analyst II1 FTE
Service Desk Coordinator1 FTE
Network/SecuritySupervisor1 FTE
Network Specialist2 FTE
System Adminstrator II1 FTE
SysytemAdminstrator I1 FTE
IT SupportSpecialist2 FTE
66
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
67
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
68
69
HUMAN RESOURCES
Human Resources is responsible for the hiring, compensation and reclassification of all City employees along with administration of benefits and the implementation of
consistent personnel policies and practices. Duties include onboarding, employee relations, training and organizational development, safety programs, risk management as well as and the oversight of insurance, worker’s compensation, FMLA and the Civil Service Commission.
Civil Service
The Civil Service division is set up to provide testing, validation and training for Police Officers and other Civil Service employees.
70
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. The mission of Human Resources
is to recruit, engage, nurture, and maintain a diverse workforce
comprised of skilled and capable individuals.
We aim to offer a competitive and appealing benefits and
compensation package for our employees. We strive to foster an
organizational culture that promotes accountability, safety,
employee well-being, and a positive work environment. We are
committed to executing human resource policies and practices in an
ethical, consistent, and respectful way.
We are committed to providing excellence in human
resources in an ethical, consistent, (positive) professional and
proactive manner.
71
Human ResourcesDirector1 FTE
Training DevelopmentCoordinator1 FTE
HR Analysts
3 FTE
Safety Specialist1 FTE
Assistant Human Resource Director1 FTE
Adminstrative Assistant1 FTE
72
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
73
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 $ 995,464$ 911,065 $ 777,872
74
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
75
76
DEVELOPMENT SERVICES
The Development Services Department regulates land and building development and enforces property maintenance and building-related codes to help maintain a vibrant quality of life for the residents of Port Arthur.
Geographic Information Systems GIS supports all City departments in their daily operations by creating, maintaining, analyzing, and providing access to centralized location-based data.
Planning
Planning provides guidance to help citizens, consultants, and developers achieve successful development in accordance with local, state and federal laws. The staff evaluates, plans, tracks area needs, implements the Comprehensive Plan, and ensures compliance with applicable codes.
Neighborhood Revitalization Neighborhood Revitalization aids in implementing growth and development of neighborhoods through social service opportunities from State and Federal Agencies. The division is funded, in part, through Community Development Block Grant.
Code Compliance The purpose of this division is to ensure that all construction occurs in accordance with applicable laws, ordinances, and building codes. It is responsible for all inspections and permitting related to construction or renovation of structures within the City and for the
demolition of dangerous structures.
Environmental Health Environmental Health promotes the public's safety through regulation of proper sanitation and disposal of waste and the management of disease-carrying pests.
Responsibilities include litter and weed abatement throughout the City.
Animal Control
The City's Animal Control division provides animal services and shelter. The division offers emergency veterinary services as well as adoption services for dogs and cats.
77
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, along with its Zoning and Building Codes, are outlined. The
department is responsible for managing several divisions, including
Animal Control, Building Inspections and Permitting, Demolition,
Environmental Health, Geographical Information Systems (GIS),
Grants Management, Housing and Community Development, as well
as Planning and Zoning.
78
Assistant City Manager OperationsDirector of Development Services1 FTE
Code Enforcement1 FTE
AnimalControl6 FTE
Demolition6 FTE
EnvironmentalHealth10 FTE
GISCoord. 1 FTE
Grants MGR2 FTE
Housing andCommRevitalization5 FTE
BuildingInspectionsPermits9 FTE
Planning&Zoning4 FTE
79
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
80
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
81
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
82
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
83
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
84
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
85
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
86
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
87
88
CIVIC CENTER
The Bob Bowers Civic Center offers quality service, in - house catering, free parking as well as and a clean and bright atmosphere at affordable rates. The facility can
accommodate small meetings as well as large events with seating up to 1,488 people. The department operates ten other City facilities in addition to the Civic Center. These facilities include Rose Hill Manor, several community centers, the armory building, the Department Club, the Willie Ryman Building and is responsible for the care and
maintenance of three other buildings.
89
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.
90
Civic Center Director 1 FTE
FacilitiesMaintenance 4 FTE
Facilities MaintenanceSupervisior1 FTE
Administrative
Assistant
1 FTE
91
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
92
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
--
93
94
POLICE
The Police Department function is one of public safety, and its goal is to maintain social order and provide competent law enforcement services to the citizens and visitors of the community. The department aggressively investigates and responds to
criminal activity throughout the City and enlightens citizens about public safety issues while continually striving to gain community support in the suppression of criminal activity.
95
Police Department
The Police Department is continually evolving. With the
progression of technology and the regulations surrounding evidence
management and record retention, the department is adopting a
forward-thinking approach to enhance the quality of services offered
to our community.
The Port Arthur Police Department is dedicated to
safeguarding the community, providing service, and minimizing crime
in Port Arthur, all while ensuring that every individual is treated with
dignity, respect, professionalism, and confidentiality.
96
Police Chief1 FTE
Support1 FTE
Records8 FTE
Dispatch18 FTE
Field Operations2 FTE
FOD Secretary1 FTE
Patrol101 FTE
Mechanic1 FTE
Administration1 FTE
Administration Officer6 FTE
Secretary2 FTE
Criminal Investigation1 FTE
Detectives14 FTE
Narcotics3 FTE
Forensics & Evidence9 FTE
97
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
98
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
99
100
FIRE
The Fire Department protects lives and property by delivering an all-hazard prevention and mitigation service which includes: fire prevention and education, firefighting, medical emergency patient care, technical rescue, dive and water rescue operations, hazardous materials incident management, and other services to address threats to the
community.
101
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.
102
Fire Chief1 FTE
Battalion Chief Training Div.1 FTE
Fire CaptainDeputyTraining/Health Safety Officer1 FTE
Battalion ChiefFleet Facalitities1 FTE
Fire MarshallCRR/FP Div.1 FTE
Deputy FireMarshall/Arson Investigator2 FTE
Fire Inspector/Fire Engineer2 FTE
Battalion Chief ShiftOperations Div.3 FTE
Fire Captain35 FTE
Fire Engineer32 FTE
FireFighter38 FTE
Battalion Chief EMS1 FTE
Deputy Fire Chief1 FTE
Executive Secretary2 FTE
103
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$ 14,766,838$
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$ 18,193,500$
Expenditures by Division
Fire 15,661,368$ 15,904,801$ 15,915,628$ 15,489,966$ 18,193,500$
DEPARTMENTAL SUMMARY - FIRE
CITY OF PORT ARTHUR 2024-2025 BUDGET
104
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 146,049 149,282 136,126 144,000 160,000
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 14,766,838
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$ 18,193,500$
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
FIRE
105
106
PUBLIC WORKS
The Public Works Department provides construction, maintenance and repair to city sites such as street surfaces, city buildings, and signal lights.
Administration
Administration provides oversight to the department.
Engineering The Engineering division is dedicated to reviewing plans, preparing construction plans and specifications, inspecting work on public rights-of-way, and other related matters.
StreetsThe Streets division is responsible for maintaining the City's system of sidewalks, paved roads, paved driveways, ditches, drainage gutters, shoulders and pavements.
Drainage
The Drainage division is responsible for providing effective storm water drainage infrastructure throughout the City to meet the needs of the citizens and businesses of Port Arthur.
Traffic Maintenance Traffic Maintenance handles the day-to-day maintenance of signals, signs, and lights, as well as communication with traffic signals, throughout the City.
Facilities Maintenance Facilities Maintenance provides for the care and maintenance of City Hall and other City facilities.
107
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.
108
Public WorksDirector1 FTE
Maintenance2 FTE Facilities Mnt.3 FTE
Traffic and Electrical6 FTE
Streets28 FTE Drainage28 FTE
Equipment
Service
18FTE
Engineering
10 FTE
Adminstration 3 FTE
109
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 505,562 418,891 469,656 430,589 562,575
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$ 12,089,816$
Expenditures by Division
Administration 622,978$ 578,250$ 685,886$ 656,356$ 798,061$
Engineering 906,077 1,150,623 1,153,429 1,046,069 1,461,739
Streets 2,503,988 2,047,722 2,562,806 2,451,095 2,921,646
Drainage 2,194,091 2,133,857 2,508,036 2,227,560 2,811,456
Traffic Maintenance 1,759,006 1,834,034 2,014,746 1,966,955 1,717,848
Facilities Maintenance 729,845 688,740 717,540 694,730 797,644
TOTAL EXPENDITURES 8,715,986$ 8,433,225$ 9,642,443$ 9,042,765$ 10,508,394$
DEPARTMENTAL SUMMARY - PUBLIC WORKS
CITY OF PORT ARTHUR 2024-2025 BUDGET
110
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
111
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
112
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$
DETAIL EXPENDITURES - BY DIVISION
STREETS
CITY OF PORT ARTHUR 2024-2025 BUDGET
113
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$
DETAIL EXPENDITURES - BY DIVISION
DRAINAGE
CITY OF PORT ARTHUR 2024-2025 BUDGET
114
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
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 43,750
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$ 1,717,848$
DETAIL EXPENDITURES - BY DIVISION
TRAFFIC MAINTENANCE
CITY OF PORT ARTHUR 2024-2025 BUDGET
115
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
116
117
HEALTH
The goal of the Health Department is to prevent communicable and vaccine-preventable diseases and promote health and wellness through education and preparation.
Health Unit
The Health Unit division provides vital health services which includes immunizations,
Tuberculosis, Women, Infant and Children services, Adult Health Services (STD), laboratory services, public health preparedness, Nurse-Family Partnership for first-time pregnant mothers, Healthy Texas Mothers and Babies services, screening services for
minority high-risk populations, and primary health care services for low income
uninsured adults. The division inspects local food service establishments, day care centers, mobile units and school cafeterias. Vital Statistics for birth and death records are issued by the division as well. Health Grants provide funding for many of the programs offered.
Employee and Retiree Health Clinic
The Employee Services Health Clinic is a full-service clinic that provides
primary and preventative health care services to City employees, retirees, and
their dependents.
118
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.
119
Health Authority
Health Director 1 FTE
Health Administration 3 FTE
Nurse Family Partnership 6 FTE
Women, Infant & Children 9 FTE
Preventative Services 3 FTE
TB Clinic/STD Adult Health2 FTE
Emergency Preparedness 2 FTE
COVID
9 FTE
Laboratory Services 2 FTE
Employee Health Clinic 7 FTE
Environmental Health 3 FTE
Vital Statistics 2 FTE
120
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
121
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
122
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
123
124
PARKS AND RECREATION
Parks and Recreation provides quality recreational programs, safe, fun, and accessible parks, and state-of-the art facilities that create memorable life experiences.
Parks Maintenance
The Parks Maintenance Division is responsible for maintaining the land, buildings, and
equipment at all City parks.
Recreation
The Recreation Division manages the City's recreational programs, such as swimming pools, sport fields, gymnasiums and playgrounds. Programs are also provided for the
public to enjoy such as movie screenings, summer and after-school youth camps, Senior Olympics, youth and adult sport activities, and festivals.
125
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.
Our vision is to strengthen the community through high
quality recreational programs, state-of-the-art facilities and safe,
fun and accessible parks. The goal is to create memorable life
experiences for all.
126
Parks & Recreation Director1 FTE
Parks Division
Parks Coordinator 1 FTE
Maintenance Crew Supervisor2 FTE
Equipment Operators 9 FTE
Recreation Division
Recreation Coordinator 1 FTE
Aquatic Specialist 1 FTE
Recreation Technicians 4 FTE
Facilities Maintenance 2 FTE
Administrative Assistant1 FTE
127
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
128
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
129
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
130
131
Equipment Services
The Equipment Service department administers and maintains the fleet of City vehicles and
equipment owned by the City.
132
Equipment Services
Our objective is to provide a safe, cost-effective, and efficient
service for the City’s fleet of vehicles and equipment, ensuring that all
departments have access to safe and reliable vehicles and equipment
for their daily operations.
This responsibility includes the proper maintenance, repair,
and servicing of City vehicles and equipment. The City’s fleet
comprises hundreds of units, serving various departments and types of
equipment. Our aim is to direct the fleet's efforts towards prioritizing
safety and improving service delivery.
133
Director1 FTE
Maintenance Supervisor1 FTE
Maintenace Manager1 FTE
Administrative Specialist1 FTE
Clerk 1 TEMP
Parts Worker1 FTE
Supervisor1 FTE
Heavy EquipmentMechanic2 FTE
Mechanic7 FTE
Equipment ServiceWorker3 FTE
Administration Suppervisor1 FTE
134
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$
DETAIL EXPENDITURES - BY DIVISION
EQUIPMENT SERVICES
CITY OF PORT ARTHUR 2024-2025 BUDGET
135
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
136
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
137
138
LIBRARY
The Library is charged with 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. Books, magazines, newspapers, CDs, DVDs and audiobooks are available for check out. The Library also gives access to
computers, printers, scanners, microfilm reader equipment, and various databases. The Library designs and provides educational services, programs, facilities and meeting rooms to satisfy the varied information needs of its residents and is responsible for their orderly operation and maintenance.
139
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.
140
Library Director 1 FTE
Administration 1 FTE Library Services
Cataloging
3 FTE
Children’s
1 FTE
Reference
2 FTE
Circulation
1 FTE
Acquisitions 1 FTE
Information Technology 1 FTE
141
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
142
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
143
144
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.
145
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
146
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
147
148
WATER AND SEWER FUND
The Water and Sewer Department exists to serve the water resource needs of the
population of the City. Its strategical and operational impetus is to deliver quality in an affordable manner to all customers who demand it. These services include water for all uses, wastewater service, and related services as demanded and as deemed feasible. The fund is predominately supported through user charges.
Administration Administration provides oversight to the department.
Customer Service
Customer Service is responsible for maintaining the utility billing system for water, wastewater, sanitation and accommodation for its citizens and assists with service requests.
Water PurificationWater Purification purifies water for many applications, including potable drinking water, wash downs, and other industrial uses to the safe standards set forth by the
federal, state and local government.
Water DistributionThe division maintains and is comprised of the underground network of water force mains, transmission mains, feeder mains and local mains and their associated valves,
fire hydrants, service connections, pump stations and water tanks needed to supply water.
Wastewater Conveyance Water Conveyance maintains the sanitation of the sewer system to protect the environment for wastewater by safely transporting wastewater from the community to one of the City's three wastewater treatment facilities.
Wastewater Treatment
Wastewater Treatment operates and maintains the City’s activated treatment plants, which treats and removes contaminants from the wastewater.
Environmental Regulatory Services
The Regulatory Service program improves conformance criteria of environmental regulations by employing an integrated approach for assistance, incentive, and innovation for compliance imperatives. The division ensures the protection of its
citizens through multiple regulated water, wastewater, and environmental programs.
149
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.
The water treatment plant is designed to process a
maximum of 40 million gallons of water daily, equating to an
annual capacity of 14.6 billion gallons. Treated water is supplied
to customers via an extensive network of pipelines, spanning
several hundred miles, originating from the Water Purification
Plant, which is managed and maintained every day of the year.
150
Water Director 1 FTE
Assistant
Director
2 FTE
Administration 7 FTE
Customer
Service
15 FTE
Operations
Manager
1 FTE
Purification
18 FTE
Operations
Manager Asst.
1 FTE
Distribution
26 FTE
Conveyance
39 FTE
Wastewater
Treatment
16 FTE
Regulatory
Services
4 FTE
151
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 15,300,000
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 12,000,000
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 36,780,930
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 37,190,930
EXPENSES AND OTHER USES
Administration 1,769,340 2,126,295 1,968,866 1,876,168 1,940,061
Customer Service 1,637,110 2,015,227 2,325,739 1,796,280 2,074,772
Water Purification 6,917,444 9,206,142 10,123,799 9,964,943 10,338,471
Water Distribution 3,454,002 4,783,229 4,007,601 4,370,961 3,946,450
Wastewater Conveyance 5,285,910 6,237,327 5,590,956 6,586,814 5,887,242
Wastewater Treatment 2,662,120 2,459,314 3,369,540 3,192,466 3,266,485
Environmental Regulatory Services 465,239 574,654 700,681 775,760 824,106
TOTAL OPERATING EXPENSES 22,191,166 27,402,188 28,087,182 28,563,392 28,277,587
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 2,000,000 950,000 332,722
Total Transfers Out and Other Expenses 10,543,552 8,201,367 9,008,248 7,958,248 9,245,565
TOTAL EXPENSES AND
OTHER USES 32,734,718 35,603,555 37,095,430 36,521,640 37,523,152
(211,688) (288,315) 447,870 864,660 (332,222)
WATER AND SEWER FUND
CITY OF PORT ARTHUR 2024-2025 BUDGET
152
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$ 12,312,085$ 11,910,562$
Supplies and Materials 5,430,518 7,246,277 7,730,752 7,791,506 8,186,264
Maintenance 2,271,620 3,525,031 4,456,458 4,015,607 3,963,401
Contractual Service 3,183,239 3,790,417 4,516,190 4,097,944 4,151,922
Capital Outlay 113,093 65,389 321,255 346,250 65,438
TOTAL OPERATING
EXPENDITURES 22,191,166$ 27,402,188$ 28,087,182$ 28,563,392$ 28,277,587$
Expenditures by Division
Administration 1,769,340$ 2,126,295$ 1,968,866$ 1,876,168$ 1,940,061$
Customer Service 1,637,110 2,015,227 2,325,739 1,796,280 2,074,772
Water Purification 6,917,444 9,206,142 10,123,799 9,964,943 10,338,471
Water Distribution 3,454,002 4,783,229 4,007,601 4,370,961 3,946,450
Wastewater Conveyance 5,285,910 6,237,327 5,590,956 6,586,814 5,887,242
Wastewater Treatment 2,662,120 2,459,314 3,369,540 3,192,466 3,266,485
Environmental Regulatory Service 465,239 574,654 700,681 775,760 824,106
TOTAL OPERATING
EXPENDITURES 22,191,166$ 27,402,188$ 28,087,182$ 28,563,392$ 28,277,587$
DEPARTMENTAL SUMMARY
WATER AND SEWER FUND
CITY OF PORT ARTHUR 2024-2025 BUDGET
153
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$ 779,001$ 914,360$
Overtime Earnings 98,684 108,483 40,000 105,815 40,000
Allowance 2,717 - - - -
Social Security 70,670 76,954 65,150 63,137 73,010
Retirement 135,188 150,008 128,768 129,298 143,160
Health Insurance 133,770 149,527 159,682 114,091 113,292
Workers Compensation 10,253 10,729 - 9,856 9,936
Terminating Pay 37,146 38,247 - --
Total Salaries and Benefits 1,352,198 1,460,995 1,199,321 1,201,198 1,293,758
Supplies and Materials
Office Supplies 4,983 4,187 6,600 7,311 4,500
Other Supplies & Materials 5,083 6,234 34,250 14,280 7,200
Fuel and Lubrication 92 2,161 4,000 3,726 2,000
Minor Equipment 2,738 2,452 4,400 3,008 4,000
IT Equipment 28,899 11,254 62,885 10,007 11,253
Uniforms and Cleaning 2,823 1,033 5,500 3,210 4,600
.
Total Supplies and Materials 44,618 27,321 117,635 41,542 33,553
Maintenance
Building Maintenance 38,845 91,720 106,000 69,265 135,200
Equipment Maintenance 2,315 2,898 4,000 4,315 4,000
Motor Vehicle Maintenance 915 1,537 2,000 1,051 2,000
Total Maintenance 42,075 96,155 112,000 74,631 141,200
Contractual Service
Professional Services 238,404 325,503 340,000 410,105 350,000
Advertising 5,953 7,984 10,000 8,494 8,025
Travel and Education 3,896 3,708 10,000 9,352 12,000
Computer Programs 3,609 154 9,000 139 10,000
Other Contractual Services 7,737 10,025 9,500 8,229 10,025
Temporary Services 34,844 159,835 121,000 96,275 40,000
Electricity 14,615 14,090 15,000 11,942 16,000
Gas 2,731 2,132 3,410 3,295 3,500
Communications 18,662 18,393 22,000 10,966 22,000
Total Contractual Services 330,449 541,823 539,910 558,797 471,550
TOTAL EXPENDITURES 1,769,340$ 2,126,295$ 1,968,866$ 1,876,168$ 1,940,061$
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
ADMINISTRATION
154
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$ 558,509$ 600,000$
Overtime Earnings 178,690 155,172 160,000 152,418 160,000
Allowances 240 298 - 841 960
Social Security 56,908 50,203 57,386 52,199 73,930
Retirement 105,295 96,996 113,421 106,066 144,950
Health Insurance 83,567 77,719 140,651 81,801 81,324
Workers Compensation 9,537 8,807 - 8,228 8,208
Terminating Pay 24,171 20,308 - --
Total Salaries and Benefits 1,036,863 935,965 1,253,319 960,062 1,069,372
Supplies and Materials
Office Supplies 5,473 7,277 9,500 8,070 10,500
Fuel and Lubrication 32,817 39,058 42,000 24,978 42,000
Minor Equipment 10,959 16,118 30,000 22,007 40,000
Uniforms and Cleaning 3,301 3,644 6,000 1,894 6,000
Total Supplies and Materials 52,549 66,098 87,500 56,949 98,500
Maintenance
Building Maintenance 998 2,000 3,000 198 3,000
Equipment Maintenance 20,974 379,952 265,000 15,675 220,000
Vehicle Maintenance 11,499 10,536 40,000 9,542 40,000
Total Maintenance 33,472 392,487 308,000 25,415 263,000
Contractual Service
Professional Services 168,495 126,567 205,000 201,606 165,000
Advertising 341 363 - - 2,000
Travel and Education 1,881 1,125 2,000 2,159 2,500
Computer Programs - - 7,000 7,583 10,000
Other Contractual Service 20,709 1,284 30,000 80,726 30,000
Temporary Services 316,011 485,323 425,000 454,472 425,000
Communications 6,790 6,015 7,920 7,308 9,400
- -
Total Contractual Services 514,227 620,677 676,920 753,854 643,900
TOTAL EXPENDITURES 1,637,110$ 2,015,227$ 2,325,739$ 1,796,280$ 2,074,772$
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
CUSTOMER SERVICE
155
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$ 809,013$ 1,054,270$
Overtime Earnings 181,861 187,884 150,000 239,764 150,000
Allowances 1,367 434 - 484 480
Social Security 78,885 91,230 75,114 78,995 92,160
Retirement 140,160 172,592 148,460 156,622 180,710
Health Insurance 142,118 153,806 184,102 124,572 126,684
Workers Compensation 16,781 23,797 - 17,538 17,712
Terminating Pay 36,924 38,650 - --
Total Salaries and Benefits 1,463,011 1,691,900 1,463,239 1,426,988 1,622,016
Supplies and Materials
Office Supplies 2,023 3,728 4,500 4,127 4,000
Fuel and Lubrication 23,172 26,333 35,000 19,302 35,000
Minor Equipment 1,605 39,010 62,000 64,547 44,700
Uniforms and Cleaning 5,924 3,557 9,000 5,119 9,000
Other Supplies & Material 47,369 59,713 60,000 64,907 61,505
Raw Water 2,204,557 2,593,843 2,500,000 2,275,000 3,000,000
Treatment Chemicals 2,039,988 3,343,757 3,823,000 4,314,671 3,700,000
Total Supplies and Materials 4,324,637 6,069,942 6,493,500 6,747,673 6,854,205
Maintenance
Building Maintenance 114,947 243,028 230,000 173,499 150,000
Equipment Maintenance 350,456 358,402 1,028,000 903,511 800,000
Motor Vehicle Maintenance 18,317 8,873 25,000 11,651 9,600
Total Maintenance 483,720 610,303 1,283,000 1,088,661 959,600
Contractual Service
Rent - - - - -
Professional Services 81,741 83,264 65,000 - 85,190
Travel and Education 6,329 4,198 6,000 5,651 8,000
Other Contractual Service 7,799 18,591 22,000 26,571 11,702
Regulatory Fees 42,549 61,358 63,000 79,625 61,358
Temporary Services 4,764 12,466 15,000 - -
Electricity 492,465 644,524 700,000 577,984 720,000
Gas 4,213 5,658 8,000 5,738 8,000
Communications 6,216 3,939 5,060 6,052 8,400
Total Contractual Services 646,075 833,998 884,060 701,621 902,650
Equipment - - - - -
Building Improvements - - - - -
Capital Outlay - - - - -
TOTAL EXPENDITURES 6,917,444$ 9,206,142$ 10,123,799$ 9,964,943$ 10,338,471$
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
WATER PURIFICATION
156
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$ 1,210,687$ 1,262,250$
Overtime Earnings 773,162 1,084,566 650,000 940,345 650,000
Allowances - - - 304 -
Social Security 142,296 183,939 89,936 152,720 146,300
Retirement 270,580 355,507 177,756 319,905 286,850
Health Insurance 159,242 175,429 220,431 140,148 143,640
Workers Compensation 21,824 25,102 - 21,367 21,924
Terminating Pay 46,902 40,553 - --
Total Salaries and Benefits 2,595,593 3,304,659 2,363,601 2,785,476 2,510,964
Supplies and Materials
Office Supplies 5,452 5,477 5,000 5,363 5,500
Fuel and Lubrication 76,839 80,066 70,000 46,061 50,000
Minor Equipment 14,225 53,580 30,000 27,311 60,000
Uniforms and Cleaning 10,317 10,591 10,000 10,823 12,600
Other Supplies & Material 33,362 32,163 35,000 37,151 37,000
Treatment Chemicals 1,393 - 5,500 - 2,000
Total Supplies and Materials 141,589 181,877 155,500 126,709 167,100
Maintenance
Building Maintenance 7,593 7,434 140,000 4,037 12,200
Water System Maintenance 386,411 842,666 772,000 872,307 800,000
Streets 45,282 147,655 130,000 138,977 120,000
Equipment Maintenance 23,784 44,457 65,000 97,570 45,116
Motor Vehicle Maintenance 39,499 26,896 40,000 40,920 50,000
Other Maintenance 1,935 - 2,000 1,947 1,870
Total Maintenance 504,504 1,069,108 1,149,000 1,155,758 1,029,186
Contractual Service
Rent 21,062 62,060 40,000 44,139 30,000
Professional Services 12,815 9,724 35,000 57,583 21,100
Advertising - - - - -
Travel and Education 6,949 2,926 8,000 5,943 5,600
Other Contractual Services 26,685 27,462 80,500 69,554 30,900
Temporary Services 17,177 - 18,000 - -
Electricity 126,751 124,332 150,000 123,168 150,000
Communications 877 1,081 8,000 2,631 1,600
..
Total Contractual Services 212,316 227,585 339,500 303,018 239,200
Equipment - - - - -
Capital Outlay - - - - -
TOTAL EXPENDITURES 3,454,002$ 4,783,229$ 4,007,601$ 4,370,961$ 3,946,450$
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
WATER DISTRIBUTION
157
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$ 2,114,619$ 2,144,820$
Overtime Earnings 735,025 977,518 575,000 1,192,958 650,000
Allowances 360 - - - 480
Social Security 197,851 226,124 152,845 244,114 213,810
Retirement 372,721 432,894 302,094 492,607 419,230
Health Insurance 319,935 324,477 374,621 315,817 310,608
Workers Compensation 42,475 48,364 - 48,385 47,088
Terminating Pay 82,824 72,095 - --
Total Salaries and Benefits 3,685,857 4,095,951 3,211,909 4,408,500 3,786,036
Supplies and Materials
Office Supplies 5,253 5,392 10,500 9,431 5,500
Fuel and Lubrication 134,033 122,717 121,000 81,854 100,000
Minor Equipment 7,936 67,740 40,000 42,826 71,606
Uniforms and Cleaning 14,193 14,317 17,317 16,281 15,000
Other Supplies & Material 52,900 62,582 58,700 63,349 63,800
Treatment Chemicals 43,106 18,110 40,000 42,882 40,000
Total Supplies and Materials 257,421 290,859 287,517 256,623 295,906
Maintenance
Building Maintenance 1,564 865 2,500 2,092 1,000
Sewer System Maintenance 407,013 458,048 702,000 762,341 600,000
Equipment Maintenance 146,333 395,243 375,730 201,746 398,165
Vehicle Maintenance 108,412 103,783 69,800 75,401 108,750
Total Maintenance 663,321 957,939 1,150,030 1,041,580 1,107,915
Contractual Service
Rent 32,421 107,933 70,000 37,658 60,000
Professional Services 27,462 25,981 30,000 31,761 26,300
Travel and Education 1,150 3,591 9,000 2,083 5,400
Other Contractual Service 57,998 65,524 40,000 14,159 120,000
Temporary Services 155,890 330,031 462,000 498,544 120,000
Electricity 294,388 308,071 300,000 271,875 300,000
Gas 7,928 10,899 9,500 10,870 9,500
Communications 5,374 5,688 18,000 12,078 18,000
Fines and Penalties 2,200 2,510 3,000 1,083 5,785
Total Contractual Services 584,811 860,229 941,500 880,111 664,985
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$ 6,586,814$ 5,887,242$
DETAIL EXPENDITURES - BY DIVISION
WASTEWATER CONVEYANCE
CITY OF PORT ARTHUR 2024-2025 BUDGET
158
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$ 735,701$ 890,170$
Overtime Earnings 53,796 41,083 50,000 60,692 50,000
Allowances 954 600 - 4,223 960
Social Security 35,880 46,922 63,422 59,538 72,190
Retirement 69,019 89,479 125,352 119,486 141,550
Health Insurance 54,978 80,205 155,446 100,600 92,448
Workers Compensation 7,541 9,927 - 19,883 18,792
Terminating Pay 15,630 18,774 - --
Total Salaries and Benefits 659,890 852,126 1,231,857 1,100,123 1,266,110
Supplies and Materials
Office Supplies 1,452 5,779 6,500 5,504 6,700
Fuel and Lubrication 68,251 13,507 17,600 15,888 25,000
Minor Equipment 31,694 21,344 30,000 32,358 30,000
Uniforms and Cleaning 12,254 14,763 18,000 19,498 16,000
Other Supplies & Material 56,010 43,106 58,000 64,873 140,000
Treatment Chemicals 427,186 504,642 442,000 418,377 500,000
Total Supplies and Materials 596,847 603,141 572,100 556,498 717,700
Maintenance
Building Maintenance 9,719 55,972 29,600 29,135 60,000
Equipment Maintenance 518,238 328,555 393,428 577,777 370,000
Vehicle Maintenance 15,602 12,012 30,000 22,130 30,000
Total Maintenance 543,558 396,539 453,028 629,042 460,000
Contractual Service
Rent 87,290 - 40,000 6,588 40,000
Professional Services 25,706 15,875 30,900 35,007 30,900
Travel and Education 493 4,431 20,400 10,800 10,000
Computer Programs 92 - - - 4,000
Other Contractual Service 122,959 36,154 35,000 22,690 100,000
Regulatory Fees 100,671 102,721 150,000 110,598 104,737
Temporary Services 75,505 66,000 50,000 52,336 35,000
Electricity 422,511 338,348 450,000 314,719 450,000
Communications 8,005 10,940 15,000 7,815 15,000
Total Contractual Services 843,231 574,469 791,300 560,553 789,637
Equipment 18,593 33,039 321,255 346,250 33,038
Capital Outlay 18,593 33,039 321,255 346,250 33,038
TOTAL EXPENDITURES 2,662,120$ 2,459,314$ 3,369,540$ 3,192,466$ 3,266,485$
DETAIL EXPENDITURES - BY DIVISION
WASTEWATER TREATMENT
CITY OF PORT ARTHUR 2024-2025 BUDGET
159
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$ 302,663$ 246,240$
Overtime Earnings 1,235 4,167 5,000 4,879 5,000
Allowances 960 - - - 480
Social Security 20,206 21,644 17,544 22,041 19,220
Retirement 38,871 42,923 34,674 45,871 37,690
Health Insurance 46,497 54,307 42,999 53,464 52,812
Workers Compensation 1,847 804 - 820 864
Terminating Pay 11,712 12,263 - - -
Total Salaries and Benefits 399,284 433,478 339,281 429,738 362,306
Supplies and Materials
Office Supplies 624 598 2,000 1,820 3,000
Treatment Chemicals - - 1,000 386 3,000
Fuel and Lubrication 10,301 4,939 5,000 2,695 3,500
Minor Equipment 1,303 327 1,000 - 5,000
Uniforms and Cleaning 430 922 1,000 - 2,000
Other Supplies & Material 198 254 7,000 611 2,800
Total Supplies and Materials 12,856 7,040 17,000 5,512 19,300
Maintenance
Equipment Maintenance - 500 400 304 500
Vehicle Maintenance 970 2,000 1,000 216 2,000
Total Maintenance 970 2,500 1,400 520 2,500
Contractual Service
Professional Services 17,193 21,286 60,000 51,271 60,000
Travel and Education 7,181 5,344 9,000 2,508 8,000
Computer Programs - - 3,000 - 10,000
Other Contractual Service 27,755 103,296 269,000 285,578 360,000
Regulatory Fees - 1,710 2,000 633 2,000
Total Contractual Services 52,129 131,636 343,000 339,990 440,000
TOTAL EXPENDITURES 465,239$ 574,654$ 700,681$ 775,760$ 824,106$
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
ENVIRONMENTAL REGULATORY SERVICE
160
404 Texas Water Development Board Fund Amended
Actual Actual Budget Estimated Adopted
21-22 22-23 23-24 23-24 24-25
Capital Costs
8516 Water Utility Systems 5,892,061 20,121,281 0 0 25,336,692
Total Capital Costs 5,892,061 20,121,281 0 0 25,336,692
405 Water and Sewer Capital Fund
Capital Costs
8492 Water Utility Systems 0 0 0 0 52,800
85XXWater Utility Systems 2,394,892 7,758,708 14,123,320 11,000,000 1,045,600
Total Capital Costs 2,394,892 7,758,708 14,123,320 11,000,000 1,098,400
Detail of Capital 405 Fund
Account Requested Projects Funded
405-40-220-8523-00-00-000
405-40-220-8523-00-00-000
405-40-220-8523-00-00-000
405-40-220-8523-00-00-000
405-40-220-8523-00-00-000
405-40-215-8522-00-00-000 -
405-40-220-8522-00-00-000 -
405-40-225-8523-00-00-000 -
405-40-220-8523-00-00-000
405-40-205-8492-00-00-000 52,800
405-40-220-8523-00-00-000
405-40-000-8516-00-00-000
405-40-000-8516-00-00-000
405-40-220-8525-00-00-001 -
405-40-000-8516-00-00-000
405-40-220-8523-00-00-000
405-40-220-8523-00-00-000
405-40-220-8523-00-00-000
405-40-000-8516-00-00-000
405-40-000-8516-00-00-000
405-40-215-8523-00-00-000 -
405-40-220-8523-00-00-000
405-40-220-8523-00-00-000
405-40-220-8523-00-00-000
405-40-220-8523-00-00-000
405-40-215-8523-00-00-000 -
405-40-215-8523-00-00-000 -
405-40-220-8522-00-00-000 -
405-40-210-8522-00-00-000 -
405-40-000-8516-00-00-000
405-40-000-8516-00-00-000
405-40-000-8516-00-00-000
405-40-225-8523-00-00-000 -
405-40-000-8516-00-00-000
405-00-000-85XX-00-00-000 1,045,600
405-40-210-8522-00-00-000 -
405-40-000-8516-00-00-000
405-40-000-8516-00-00-000
405-40-000-8516-00-00-000
The 85XX represents that it will be used within the capital for any of the requested, and it was not determined specifically during budget.
The amounts are the approved appropriation by the City Council.
Non-Designated
Valves and Piping replacement at Filter,basins
Waste Water Treatment Plant Construction
Water Purification Plant Electrical Impr
Water/Sewer Replacement in Street Projects
HS flow meter replacement
Lead and Copper Inventory
Lift Stations
Other Equipment (Pipefitting) & Projects
Peterbilt T548 Tandem Axel 17 Yard Dump Truck (1973)
Sabine Pass Collection System
Ford F-250 Cab Service Truck (1941)
Ford F-250 Cab Service Truck (2009)
Ford F-350 Crew Cab Utility Truck (2062)
Ford F-350 Crew Cab Utility Truck (2152)
Ford F-350 Crew Cab Utility Truck (2153)
GR Self Primer LS Pump (Complete Package)
F450 Flat Bed Truck w/ Goose Neck Trailer Hitch
F750 Ford Dump Truck
Fire Hydrant Replacement-City Wide
Force Main Replacement
Ford F-150 Regular Cab Pick Up (2005)
Ford F-250 Cab Service Truck
800 Ground Burst Static Pipe Bursting Package (With 10
boxes of Rods and 8” Spander
Collections System Rehab
Distribution System Rehab
DR17 HDPE Pipe
Elevated Storage Tank Rehabilitation
F350 Crew Cab w/Utility Bed
20,000 Lb. X 30 Ft. Tag Along Dual Axle Trailer with Pintle
2024 Equipment Trailer (2208)
2024 Equipment Trailer (2265)
2024 Ram 1500 Truck (1942)
2024 Vactor Impact Vacuum/Jet
4 Trucks
CITY OF PORT ARTHUR 2024-2025 BUDGET
Water and Sewer Capital Funds 404 & 405
12,000 lb. Tandem Axle Trailer w/ Pintle Hitch X 20' Tilt
Trailer
14' Cargo Trailer
18000 lb. Excavator (Komatsu)
2 Ea.- 8000 lb. Excavator (Komatsu)
161
162
SOLID WASTE FUND
The Solid Waste Fund is set up to account for the cost of providing residential and commercial trash and garbage pickup to citizens and businesses of the City. This fund
also provides and maintains a Municipal Landfill for disposal of trash and garbage. The fund is supported predominately through user charges.
Administration Administration provides oversight to the department.
Trash Collection The Trash Collection division is responsible for heavy trash and brush pickup throughout the City.
Residential Collection
Residential Collection provides garbage collection services for residents in Port Arthur.
Container Service The Container Service division is responsible for commercial garbage pickup.
Landfill Operation
The Landfill Operation division is responsible for operation of the Municipal Landfill. Commercial haulers are charged a fee for disposal of trash and garbage, however there is no charge for residents.
163
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).
164
Public WorksDirector1 FTE
Solid WasteAdminstration2 FTE
Trash Collection14 FTE
Container Service6 FTE
Residental Collection16 FTE
Landfill10 FTE
165
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
166
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
167
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
168
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
169
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$
DETAIL EXPENDITURES - BY DIVISION
RESIDENTIAL COLLECTION
CITY OF PORT ARTHUR 2024-2025 BUDGET
170
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
171
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
172
Amended
403 Solid Waste Capital Fund Actual Actual Budget Estimated Adopted
21-22 22-23 23-24 23-24 24-25
Capital Costs
8516 Water Utility Systems 0 0 150,000 0 0
8522 Equipment 0 121,477 150,000 150,000 1,145,000
8523 Motor Vehicles 0 0 0 0 1,240,000
Total Capital Costs 0 121,477 300,000 150,000 2,385,000
Detail of Capital 403 Fund
Account Approved Projects Funded
403-50-320-8522-00-00-000 155,000
403-50-320-8522-00-00-000 990,000
403-50-315-8523-00-00-000 420,000
403-50-310-8523-00-00-000 420,000
403-50-305-8523-00-00-000 400,000
2,385,000
Solid Waste Peterbilt 567 Atlas Grapple Truck
CITY OF PORT ARTHUR 2024-2025 BUDGET
Solid Waste Capital
Landfill Generator
Landfill Tub Grinder
Solid Waste Heil Commercial Truck
Solid Waste Mack LR Garbage Truck
173
174
PLEASURE ISLAND FUND
Pleasure Island is an 18.5-mile-long man-made body of land which extends from the mouth of the Neches River to the Sabine Causeway. It is surrounded by Sabine Lake and the
Sabine Neches Inter-coastal Waterway and connects to Port Arthur via the MLK Bridge.
Amenities on the Island include several parks, a marina and RV parks. Numerous outdoor activities can be enjoyed which include sailing, boating, fishing, hiking, biking, picnicking and camping. Pleasure Island operated as a separate entity under the direction of a nine-
member Commission until 2013 when it became a department of the City under the direction of the City Manager. The Commission, who is appointed by City Council, now serves as an advisory board. The fund is predominately supported by user charges.
Administration
Administration provides oversight to the department.
RV Park
The full-service RV Park on the Island is operated and maintained by on-sight management
and provides numerous amenities which are supported by rental fees.
Marina
The Marina is equipped with boat slip and dry dock rentals and also a fueling facility that
generate income for the fund.
Parks
The parks division is responsible for the maintenance and care of the Island’s parks facilities including Fun Island Depot, Lakefront Park and Logan Park, and its public fishing
piers and boat ramps.
175
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.
176
Pleasure Island
Director
1 FTE
RV Park Manager
1 FTE
Facilities Maintenance
3 FTE
Administrative Aide
1 FTE
177
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
178
Expenditures by Category
Amended
Actual Actual Budget Estimated Proposed
21-22 22-23 23-24 23-24 24-25
Salaries and Benefits 432,247$ 531,989$ 589,825$ 604,680$ 626,218$
Supplies and Materials 23,232 64,863 52,000 48,500 63,365
Maintenance 207,901 115,300 136,700 130,800 226,000
Contractual Service 259,702 171,897 246,100 216,250 415,600
Capital Outlay 8,600 981 3,000 - 6,000
TOTAL EXPENDITURES 931,681$ 885,029$ 1,027,625$ 1,000,230$ 1,337,183$
Expenditures by Division
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
TOTAL EXPENDITURES 931,681$ 885,029$ 1,027,625$ 1,000,230$ 1,337,183$
DEPARTMENTAL SUMMARY
PLEASURE ISLAND FUND
CITY OF PORT ARTHUR 2024-2025 BUDGET
179
Amended
450-60-400 Actual Actual Budget Estimated Proposed
21-22 22-23 23-24 23-24 24-25
Salaries and Benefits
Regular Earnings 289,354$ 369,266$ 415,476$ 420,000$ 427,950$
Overtime Earnings 7,764 823 9,000 9,000 9,000
Allowances 337 - - - -
Social Security 22,185 27,208 30,465 31,200 33,430
Retirement 43,330 49,997 60,214 62,000 65,550
Health Insurance 52,817 66,057 74,670 74,880 82,296
Workers Compensation 3,963 4,691 - 7,600 7,992
Terminating Pay 12,497 13,947 - --
Total Salaries and Benefits 432,247 531,989 589,825 604,680 626,218
Supplies and Materials
Office Supplies 2,377 2,922 3,000 3,000 2,900
Postage - - - - 500
Fuel and Lubrication 8,539 27,932 28,500 25,000 32,900
Minor Equipment - 29,645 15,000 15,000 15,000
IT Equipment 313 490 - - 1,565
Total Supplies and Materials 11,229 60,989 46,500 43,000 52,865
Maintenance
Building Maintenance 69,975 56,457 87,000 85,000 75,000
Equipment Maintenance 81,479 9,839 17,500 15,500 20,000
Motor Vehicle Maintenance 4,206 4,607 7,000 6,800 10,000
Total Maintenance 155,660 70,904 111,500 107,300 105,000
Contractual Service
Professional Services 84 14,938 75,000 65,000 250,000
Advertising 341 5,226 5,000 4,500 7,000
Travel and Education 5,357 14,142 20,000 15,500 19,600
Other Contractual Service 12,409 2,703 2,000 1,850 3,000
Temporary Services 9,015 21,667 - - -
Electricity 19,389 13,475 23,000 20,000 23,000
Communications 2,285 6,190 5,000 5,000 7,200
Total Contractual Services 48,881 78,341 130,000 111,850 309,800
Equipment 8,600 - - - -
Total Capital Outlay 8,600 - - - -
TOTAL EXPENDITURES 656,617$ 742,223$ 877,825$ 866,830$ 1,093,883$
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
ADMINISTRATION
180
Amended
450-60-405 Actual Actual Budget Estimated Proposed
21-22 22-23 23-24 23-24 24-25
Supplies and Materials
Office Supplies 397 407 500 500 500
Fuel and Lubrication 100 2,742 - - 5,000
Minor Equipment 4,833 725 5,000 5,000 5,000
Total Supplies and Materials 5,330 3,874 5,500 5,500 10,500
Maintenance
Building Maintenance 24,360 30,526 5,200 4,500 85,000
Equipment Maintenance 1,430 1,097 5,000 5,000 6,000
Total Maintenance 25,791 31,624 10,200 9,500 91,000
Contractual Service
Travel and Education - 77 500 500 2,000
Other Contractual Service 10,412 - - - -
Electricity 56,510 45,542 48,000 42,000 48,000
Communications 20,957 23,973 27,000 25,000 30,000
Total Contractual Services 87,879 69,592 75,500 67,500 80,000
TOTAL EXPENDITURES 119,000$ 105,089$ 91,200$ 82,500$ 181,500$
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
RV PARK
181
Amended
450-60-410 Actual Actual Budget Estimated Proposed
21-22 22-23 23-24 23-24 24-25
Supplies and Materials
Fuel and Lubrication 6,673 - - - -
Total Supplies and Materials 6,673 - - - -
Maintenance
Building Maintenance 16,459 882 - - -
Total Maintenance 16,459 882 - - -
Contractual Service
Other Contractual Service 9,801 3,300 19,800 17,500 5,000
Electricity 14,038 20,428 20,300 18,900 20,300
Total Contractual Services 23,839 23,728 40,100 36,400 25,300
Other Structures - - - -
Capital Outlay - - - - -
TOTAL EXPENDITURES 46,971$ 24,610$ 40,100$ 36,400$ 25,300$
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
MARINA
182
Amended
450-60-415 Actual Actual Budget Estimated Proposed
21-22 22-23 23-24 23-24 24-25
Supplies and Materials
Treatment Chemicals - 981 3,000 - 6,000
Total Supplies and Materials - 981 3,000 - 6,000
Maintenance
Building Maintenance 9,990 11,890 15,000 14,000 30,000
Total Maintenance 9,990 11,890 15,000 14,000 30,000
Contractual Service
Other Contractual Service 98,908 - - - -
Electricity 195 236 500 500 500
Total Contractual Services 99,103 236 500 500 500
TOTAL EXPENDITURES 109,093$ 13,107$ 18,500$ 14,500$ 36,500$
PARKS
CITY OF PORT ARTHUR 2024-2025 BUDGET
DETAIL EXPENDITURES - BY DIVISION
183
184
Special Revenue Funds
Municipal Court Technology Fund Home Grant Fund
Housing Programs Fund
Community Development Block Grant Fund
Hotel Occupancy Tax Fund
Regulatory Enforcement Fund
Police Special Fund (Grant
Police Special Fund Commercial Traffic Enforcement Fund Community Development Block Grant Disaster Recovery Special Fund Hazard Mitigation Special FundTCEQ SEP FundAmerican Rescue PlanHealth Special Fund
Texas Treasury Opioid Trust Fund
Library Special Fund
Library Trust Fund
Golf Course Fund
Tax Increment Reinvestment Zone
Transit Operating Fund
185
Municipal Court Technology Fund
The Municipal Court Technology Fund is a specialized
financial reserve that manages the portion of municipal court fines
earmarked by state law for the advancement of court technology.
These funds are crucial in enabling the court to acquire cutting-
edge technology, enhancing operational efficiency, streamlining
case management, and improving overall service delivery. This
fund ensures that the municipal court remains equipped with the
latest tools to uphold justice effectively and meet the evolving
needs of the community.
186
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
187
Home Grant Special Fund
The HOME Investment Partnerships (HOME) grant is
managed by the Grants Management division, which is responsible
for overseeing the distribution of these funds in alignment with the
division's objectives, federal guidelines, and feedback from the City
Council. According to federal regulations, a maximum of 15% of the
City's yearly Community Development Block Grant (CDBG) may be
designated for the support of local public services.
188
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
189
Housing Programs Fund
A vital financial resource dedicated to advancing a range of
housing initiatives, this fund focuses on enhancing access to
affordable, safe, and high-quality housing. It plays a crucial role in
supporting projects that improve living conditions, foster
community development, and ensure that individuals and families
have access to the housing they need for a secure and prosperous
life.
190
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
191
Community Development Block Grant Fund
The City of Port Arthur receives federal funding from the
Department of Housing and Urban Development (HUD) through the
Community Development Block Grant (CDBG) and the Community
Development Block Grant Disaster Recovery (CDBG-DR) programs.
192
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
193
Hotel Occupancy Tax Fund
The Hotel Occupancy Tax Fund accounts for the occupancy tax revenue
received by the City from local hotels. Hotel taxes provide funding for a portion
of the City’s Civic Center operations, the Convention and Visitors Bureau,
Museum of the Gulf Coast, Rose Hill Manor and Pompeiian Villa as well as
several non-profit organizations that promote art and culture.
194
Amended
Actual Actual Budget Estimated Adopted
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 300,000 527,083 - - 528,000
Total Transfers 400,000 618,750 120,000 100,000 648,000
TOTAL EXPENDITURES 1,785,069 1,861,157 2,798,536 2,778,536 #2,569,136
HOTEL OCCUPANCY TAX FUND SUMMARY
CITY OF PORT ARTHUR 2024-2025 BUDGET
195
Regulatory Enforcement Fund
The Regulatory Enforcement Fund was established as a
dedicated financial resource to support the comprehensive
oversight of gaming activities within the city. This fund is
specifically allocated for permitting, investigation, regulation, and
law enforcement efforts, ensuring that all gaming operations are
conducted in strict compliance with the law.
By providing essential funding for these critical functions,
the Regulatory Enforcement Fund plays a key role in maintaining
the integrity and safety of gaming activities, protecting the
interests of the community, and upholding the highest standards of
regulatory enforcement
196
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
45,605 45,546 44,281 41,100 97,735
27,389 57,261 - 20,595 5,000
3,462 4,434 3,339 3,144 4,648
10,140 14,658 6,600 5,737 14,588
7,332 8,450 8,185 7,688 9,000
321 132 - 232 300
1,704 1,910 - 1,804 -
95,953 132,389 62,405 80,300 131,271
167 2,167 1,384 2,500 1,000
- - - - 384
- - 369,916 3,500 10,000
- - - 5,600 -
211 189 250 250 250
- - 500 500 500
377 2,356 372,050 12,350 12,134
- - 750 750 750
245 - 1,500 1,500 1,500
- - 700 700 700
- - - - -
- - - - 168,695
245 - 2,950 2,950 171,645
16,500 508,200 332,300 16,500 278,400
113,075 642,945 769,705 112,100 593,450
219,866 - - 525,000 -
- - - - 276,000
Salaries and Benefits
Regular Earnings
Overtime Earnings
Social Security
Retirement
Health Insurance
Worker's Compensation
Terminating Pay
Total Salaries and Benefits
Supplies and Materials
Office Supplies
Postage
Minor Equipment
IT Equipment
Uniforms
Other Supplies - Material
Total Supplies and Materials
Contractual Service
Advertising
Travel & Education
Computer Programs
Communications
Radio System Co-Op
Total Contractual Services
Transfers to Fund 625
Total Operating Expenses
Capital Outlay
Equipment
Motor Vehicles
Total Capital Outlay 219,866 - - 525,000 276,000
CITY OF PORT ARTHUR 2024-2025 BUDGET
REGULATORY ENFORCEMENT FUND
TOTAL EXPENDITURESAND OTHER USES 332,941 642,945 769,705 637,100 332,941
197
Police Special Fund
The Police Special fund accounts for assets seized by the
police department as the result of drug enforcement arrests and are
used to fund specific types of expenditures for the police
department. The Police Special Fund consists of individual funds:
The Justice and State Asset Forfeiture funds and a Traffic Donations
fund.
198
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
199
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
200
Commercial Traffic Enforcement Fund
The Commercial Traffic Enforcement Fund is a crucial
financial resource dedicated to supporting the operations and essential
capital investments of the Police Department's Commercial Vehicle
Enforcement Unit. This fund ensures that the unit is equipped with the
necessary tools, technology, and resources to effectively monitor and
regulate commercial traffic, enhancing public safety and maintaining
the integrity of our roadways. By securing this funding, the Police
Department can continue its vital work in enforcing commercial
vehicle regulations, preventing accidents, and safeguarding our
community.
201
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
202
Community Development Block Grant
Disaster Recovery Special Fund
The recovery funds from Hurricane Harvey will be allocated to
finance the city's portion of expenses for essential drainage enhancement
projects in the El Vista, Port Acres, and Stonegate neighborhoods, thereby
providing these areas with improved protection against potential flooding
in the future.
203
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
204
Hazard Mitigation Special Fund
Hurricane Harvey recovery funds will cover 75% of the
engineering and construction costs for the vital drainage improvement
projects in the El Vista, Port Acres, and Stonegate neighborhoods,
providing significant financial support to enhance flood resilience
and protect these communities from future storms.
205
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
206
TCEQ SEP Fund
The Texas Commission on Environmental Quality works to
safeguard public health and natural resources while promoting
sustainable economic growth. The SEP is a project aimed at
improving the environment, which can reduce penalties for those
involved in TCEQ enforcement cases. The purpose of TCEQ's SEP
is to stop pollution, lower pollutant levels in the environment,
improve environmental quality, and raise public awareness about
environmental issues. Port Arthur's goal is to achieve clean air, clean
water, and safe waste management.
207
Amended
Actual Actual Budget Estimated Adopted
111-00-000 21-22 22-23 23-24 23-24 24-25
REVENUES
Interest Income 12 11 - - -
Fund Balance/Reserve - - - - 1,870
TOTAL REVENUES 12 11 - - 1,870
EXPENSES
- - - - -
Contingency - - - - 1,870
TOTAL EXPENDITURES -$ -$ -$ -$ 1,870$
NET CURRENT ACTIVITY 12$ 11$ -$ -$ -$
CITY OF PORT ARTHUR 2024-2025 BUDGET
TEXAS COMMISSION ON ENVIRONMENTAL QUALITY FUND
208
American Rescue Plan Special Fund
The American Rescue Plan provides $350 billion in funding
for state and local governments to build an equitable economic
recovery from the devastating economic effects caused by the
COVID-19 pandemic. The U.S. Department of the Treasury
specifically states that the goal of these State and Local Fiscal
Recovery Fund is to “promote and streamline the provision of
assistance to individuals and communities in greatest need,
particularly communities that have been historically disadvantaged
and have experienced disproportionate impacts of the COVID-19
crisis.
209
Amended
Actual Actual Budget Estimated Proposed
169-07-015 21-22 22-23 23-24 23-24 24-25
REVENUES
Federal Grants 13,365,918$ -$ -$ -$ 14,500,000$
Insurance Proceeds - - - - -
Miscellaneous Income - - - - -
Fund Balance & Restricted - - - - -
TOTAL REVENUES 13,365,918 - - - 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
210
Health Special Fund
The Health Grant Fund a variety of essential programs,
including WIC ($1M) for nutritional support for women, infants,
and children, and the Nurse-Family Partnership ($879K) for home
visits to low-income, first-time mothers. It also supports TB
diagnosis and treatment, local immunization efforts, and heart
disease prevention.
Significant COVID-19 response funding ($2.7M+) covers
vaccination, education, and workforce strengthening, while
additional grants support primary healthcare for the uninsured and
public health preparedness.
211
Amended
Actual Actual Budget Estimated Proposed
101-23-061 21-22 22-23 23-24 23-24 24-25
REVENUES
Federal Grants 2,380,477$ 2,922,107$ -$ 3,000,000$ 3,025,920$
State Grants - - - --
Interest Income 7,963 225 - --
Transfer from General Fund 96,000 88,917 - -97,000
TOTAL REVENUES 2,484,441 3,011,249 - 3,000,000 3,122,920
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
212
Texas Treasury Opioid Trust Fund
The Texas Treasury Opioid Trust Fund is a financial
mechanism established to manage and allocate funds related to
settlements and litigation against opioid manufacturers, distributors,
and other entities involved in the opioid crisis. The fund is designed
to support efforts to combat the opioid epidemic in Texas by
financing a range of initiatives, including prevention, treatment,
recovery services, and public education
213
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
214
Library Special Fund
The Library Special Fund is dedicated to managing the
generous donations received by the City’s public library. These
contributions are thoughtfully set aside to directly support and
enhance the library’s services, ensuring that the funds are utilized
to enrich community resources, expand collections, and improve
programming for all patrons. This fund plays a vital role in
fostering a vibrant, well-equipped library that continues to serve as
a cornerstone of knowledge and culture in the community.
215
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
216
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
217
Golf Course Fund
The Golf Course Fund is dedicated to managing the
revenue generated from the operation of the Babe Zaharias public
golf course. These funds are strategically allocated to enhance and
maintain the quality of this iconic course while also supporting the
operations and development of The Palms at Pleasure Island. This
fund plays a pivotal role in ensuring that both facilities remain
premier recreational destinations, offering top-tier experiences for
golfers and visitors alike.
218
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
219
Tax Increment Reinvestment Zone
The Tax Increment Reinvestment Zones (TIRZ) were
established to stimulate business development, support
redevelopment efforts, and promote economic growth in the area.
The taxes generated from new property improvements, known as
tax increments, are earmarked specifically to fund public
improvements within the zone's boundaries, further enhancing the
area's appeal and fostering sustainable growth.
220
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 -
Contingency - - - - 34,419
TOTAL EXPENDITURES 75,000 51,301 50,000 50,000 39,119
NET CURRENT ACTIVITY (23,392) (5,654) 4,700 1,300 50,000
TAX INCREMENT REINVESTMENT ZONE
CITY OF PORT ARTHUR 2024-2025 BUDGET
221
Transit Operating Fund
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.
222
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
223
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
224
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
225
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
226
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
227
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
228
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
229
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
230
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
231
232
INTERNAL SERVICE FUNDS
Insurance
The City’s health and liability insurance funds are maintained through a limited risk management program. Claims in excess of the self-insured retention amounts are covered through third-party limited-coverage insurance policies. Premiums are paid into the insurance funds by all other funds and are available to pay claims, claim
reserves and administrative costs, and insurance premiums. These inter-fund premiums are recorded as revenue as these funds are considered to be internal service funds.
Hospitalization Insurance Fund The Hospitalization Insurance Fund accounts for transactions related to health care benefits for employees and retirees of the City and is funded through City, employee and retiree contributions.
Worker’s Compensation Fund The Worker’s Compensation Fund accounts for transactions associated with worker’s compensation claims by employees of the City.
Other Employee Benefits Fund
The Other Employee Benefits Fund accounts for transactions associated with benefits or services offered to employees other than those that are related with health insurance or worker’s compensation. These include drug screens, service awards, employee absences, and unemployment compensation.
General Liability Fund
The General Liability Fund accounts for transactions related to insurance payments which the City maintains in order to cover its exposure to various risks of loss from such events as theft, damage to and destruction of assets; errors and omissions; torts;
and natural disasters. Premiums are paid into this fund by all other funds and are available to pay claims, claim reserves and administrative costs, and insurance premiums.
233
Hospital Insurance Fund
A federal health insurance program that pays for
inpatient hospital stays, hospice care, and skilled nursing facilities.
The fund is managed by the US. government and is funded by a
variety of sources, including: payroll taxes, social security benefits,
and premiums from voluntary enrollees.
234
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 11,470,595
Retiree Premiums - Medicare Advantage 81,278 111,575 92,400 86,548 75,000
Claims Administration 208,548 13,201 450,000 200,000 200,000
Stop Loss Insurance Cost 734,987 299,278 990,000 800,000 884,005
Dental Insurance Premiums 347,399 357,611 418,000 350,000 397,015
Group Life Insurance 17,718 16,894 20,900 20,000 30,000
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 13,086,615
HOSPITALIZATION INSURANCE FUND
CITY OF PORT ARTHUR 2024-2025 BUDGET
235
Worker’s Compensation Fund
Workers’ compensation pays for benefits like medical
care to treat employees who are injured or become ill because of their
jobs. It might also pay some of their lost income. If an employee dies
because of a work-related injury or illness, it pays some burial
expenses and benefits to the employee’s family
236
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 & Materials
TOTAL EXPENDITURES 704,017 652,765 725,000 720,000 1,007,000
WORKERS COMPENSATION FUND
CITY OF PORT ARTHUR 2024-2025 BUDGET
237
Other Employee Benefits Fund
Other benefits that are offered Ameriflex (flexible
spending account) Colonial Life (supplemental insurance for life,
accident, disability and more) Aflac (Supplemental insurance for life,
accident, disability and more) National Family Care Life (supplemental
insurance for life, accident, disability and more) Texas Municipal
Retirement System ICMA-RC (Public sector retirement plans and
services)
238
Amended
Actual Actual Budget Estimated Proposed
620-11-025 21-22 22-23 23-24 23-24 24-25
REVENUES
1,983,410$ 1,886,311$ -$ 1,980,000$ 1,970,000$
28,168 69,583 175,000 200 500
2,011,578 1,955,894 175,000 1,980,200 1,970,500
15,237 13,036 0 - 35,000
136 22,366 0 - 125,820
0 3,252 0 - 18,468
29,700 57,620 81,000 80,000 81,000
461,866 1,060,918 1,000,000 1,000,000 1,153,000
900 - - - 3,600
28,203 23,615 33,600 29,000 29,000
12,062 14,913 15,000 9,400 9,400
- 47,000 50,000 18,000 47,000
2,553 - - 3,600 -
- -500 1,000 500
andom Drug Screening - - - - 467,712
pplies & Materials
Contributions from City
Departments -
Terminating pay charges
Interest Revenue
TOTAL REVENUES
EXPENDITURES
Social Security
Health Insurance
Worker's Compensation
Unemployment Compensation
Separation Pay
Retiree Premiums
Employee Safety Awards
Professional Services
Employee Service Awards
Safety Shoe Program
Random Drug Screening
Contingency
TOTAL 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
239
General Liability Fund
Manages the self-insurance liability coverage for the
city, including claims for general and automobile liability. This fund
covers a range of risks, including: Bodily injury: Covers claims for
bodily injury to non-employees Property damage: Covers claims
for property damage to non-owned property. Employee benefits
liability: Covers employee benefits liability. Professional liability:
Covers professional liability, except for medical malpractice
delivery.
240
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
241
242
CAPITAL IMPROVEMENT PROGRAM
243
Amended
625 Capital Reserve Fund Actual Actual Budget Estimated Adopted
21-22 22-23 23-24 23-24 24-25
REVENUES AND OTHER SOURCES
TRANSFER FROM OTHER 16,500$ 556,117$ 707,300$ 16,500$ 278,400$
TRANSFER FROM FUND 001 2,593,000 2,339,577 3,122,700 2,593,000 2,552,266
TRANSFER FROM FUND 403 1,112,000 22,917 1,810,000 1,112,000 25,000
TRANSFER FROM FUND 410 457,000 1,576,227 884,369 457,000 1,719,520
TRANSFER FROM FUND 450 5,000 37,583 - - 41,000
Fund Bal/Reserve - - - - 2,577,793
4,183,500 4,532,420 6,524,369 4,178,500 7,193,979
EXPENDITURES
Capital Costs
8492 Land 55,695 400,492 805,000 166,166 2,487,548
8522 Equipment 2,777,103 1,809,791 4,203,374 4,907,155 2,142,831
8523 Motor Vehicles 668,736 661,313 1,660,995 2,447,376 2,563,600
Total Capital Costs 3,501,534 2,871,597 6,669,369 7,520,697 7,193,979
Detail of Capital 625 Fund
Account Description Funded
625-13-041-8492-00-00-000 13,200
625-13-041-8492-00-00-000 13,200
625-13-041-8492-00-00-000 13,200
625-13-036-8492-00-00-000 13,200
625-13-039-8492-00-00-000 13,200
625-13-039-8492-00-00-000 13,200
625-13-035-8492-00-00-000 13,200
625-13-035-8492-00-00-000 13,200
625-13-035-8492-00-00-000 13,200
625-19-047-8522-00-10-000 100,000
625-19-047-8523-00-10-000 400,000
625-19-047-8522-00-10-000 575,000
625-19-047-8523-00-10-000 450,000
625-19-047-8522-00-10-000 80,000
625-13-037-8522-00-00-000 65,000
625-23-061-8492-00-00-000 9,000
625-09-023-8492-00-00-000 8124
625-25-065-8523-00-00-000 -
625-25-065-8522-00-00-000 -
625-25-065-8522-00-00-000 -
625-25-065-8523-00-00-000 19,920
625-25-065-8523-00-00-000 8,676
625-60-400-8523-00-00-000 41,000
625-17-045-8492-00-00-000 1,164,874
625-17-045-8492-00-00-000 1,164,874
625-17-045-8522-00-00-000 54,672
625-17-045-8522-00-00-000 268,492
625-17-045-8522-00-00-000 93,687
15 Police vehicles Previously Leased
Police ALERRT Training Equipment
Portable Radios for Police Department
Tasers
15 Police vehicles FY25 Request
2021 RAM 5500
2022 Chev Silverado
Ford Escape
Ford Escape
2024 Ford Escape
2 Crew Cab Trucks (FY25)
2 Slope Mowers FY26
2 Zero Turn Mowers FY26
Five (5) 2024 Ford F250 Pick Up Truck FY25 Request
Generators at Station 1 & 4
Highwater Rescue/Wildland Fire Apparatus
Three (3) Zoll Autopulse Machines
Fleet garage doors and vehicle lifts at garage
Ford F-150 (1986) FY25 Request Environmental Health
Ford F-150 (1717) Inspection Previously Leased
Ford F-150 (1969) FY25 Request Inspections
Ford F-150 (New) FY25 Request Plumbing Inspector
(10) Self-Contained Breathing Apparatus
Ford F-150 (1901) Environmental Health Previously Leased
CITY OF PORT ARTHUR 2024-2025 BUDGET
Capital Reserve
Ford F-150 (1987) Animal Control Previously Leased
Ford F-150 (1988) FY25 Request Animal Control
Ford F-150 (1989) FY25 Request Animal Control
Ford F-150 (1746) Demolition Previously Leased
244
CITY OF PORT ARTHUR 2024-2025 BUDGET
Capital Reserve
Account Description Funded
625-21-055-8492-00-00-000 15,000
625-21-055-8523-00-00-000 430,000
625-21-055-8492-00-00-000 15,000
625-21-055-8523-00-00-000 600,000
625-21-055-8523-00-00-000 70,000
625-21-000-8522-00-00-000 31,980
625-21-051-8492-00-00-000 15,000
625-21-053-8522-00-00-000 100,000
625-21-053-8522-00-00-000 330,000
625-21-053-8523-00-00-000 70,000
625-21-053-8523-00-00-000 400,000
625-XX-XXX-XXXX-XX-XX-XXX Contingency 494,880
7,193,979.00
Streets-Backhoe
Streets-Padfoot Roller Compactor
Streets-Road Widener
Streets-Two (2) Volvo Tandem Dump Trucks
Drainage Truck (3/4 ton Chevy or Ram Crew 4x4)
Three (3)-Volvo Dump Trucks
Two (2) 2500 Trucks with Utility Beds (1417 & 1516)
City Hall Complex Digital Signage
Ford F-150 FY25 Request Roadway Design Engineer
2 Pickup Trucks from FY23
Drainage Sweeper
245
Amended
307 Capital Improvement Fund Actual Actual Budget Estimated Adopted
21-22 22-23 23-24 23-24 24-25
REVENUES AND OTHER SOURCES
TRANSFER FROM OTHER 75,000$ 50,000$ 50,000$ 75,000$ 50,000$
TRANSFER FROM FUND 001 7,703,000 6,055,500 3,322,000 7,703,000 6,031,000
TRANSFER FROM FUND 140 300,000 527,083 - 300,000 528,000
BOND ISSUANCE PROCEEDS 9,565,000 16,575,500 18,975,000 10,000,000 19,675,000
CONTINGENCY - - 22,675,314 - 42,346,076
17,643,000 23,208,083 45,022,314 18,078,000 68,630,076
EXPENDITURES
Capital Costs
8512 Buildings 4,017,924 6,515,295 15,399,325 4,290,000 14,142,839
8515 Drainage System 752,664 552,418 800,000 3,350,000 2,399,390
8517 Streets 3,192,829 9,947,946 24,685,462 13,500,000 43,494,080
8522 Equipment 807,703 3,038,806 944,646 703,000 0
8523 Motor Vehicles 1,585,280 1,016,172 2,641,959 0 2,700,000
8525 Other Capital Outlay 1,575,146 1,097,803 3,954,217 1,375,000 5,893,767
Total Capital Costs 11,931,546 22,168,440 48,425,609 23,218,000 68,630,076
Detail of Capital 307 Fund
Department Account Description Funded
Civic Center 75,000
Civic Center 85,000
Civic Center 50,000
Civic Center 113,236
Civic Center 61,956
Civic Center 307-15-043-8525-00-10-000 32,000
Civic Center 307-15-043-8512-00-10-000 150,000
Civic Center 307-15-043-8512-00-10-000 75,000
Civic Center 307-15-043-8512-00-10-000 75,000
Civic Center 307-15-043-8512-00-10-000 400,000
Civic Center 307-15-043-8512-00-10-000 378,000
Civic Center 307-15-043-8525-00-10-000 75,000
Civic Center 307-15-043-8512-00-10-000 200,000
Civic Center 307-15-043-8513-00-10-000 60,000
Civic Center 307-15-043-8512-00-10-000 200,000
Development Services - Animal Control 307-13-041-8512-00-10-000 7,365,000
Fire 307-19-047-8512-00-30-000 1,000,000
Fire 307-19-047-8512-00-30-000
Fire 307-19-047-8512-00-30-000 100,000
Fire 307-19-047-8523-00-30-000 1,350,000
Fire 307-19-047-8523-00-30-000 1,350,000
Fire 307-19-047-8512-00-30-000 365,825
Garage 307-13-037-8525-00-10-000 592,644
Garage 307-13-037-8525-00-10-000 898,254
Garage 307-13-037-8525-00-10-000 30,000
Garage 307-13-037-8525-00-10-000 35,000
Information Technology 307-09-023-8525-00-10-000 248,000
Information Technology 307-09-023-8525-00-10-000 950,000
Information Technology 307-09-023-8525-00-10-000 15,000
DR-Public Safety
Paper Digitization
Parks and Rec System
West Side Development Center Roof
Animal Shelter Construction
Fire Station #2
Fire Station #3
Fire Station #4 Improvements
Replace Engine 2 (2034)
- Air Duct Repl.
- Airwall Motor & Track Repl.
- HVAC Unit Repl. (2)
- HVAC Unit Repl. RTU #3
- HVAC Unit Repl. RTU #6 (From
- Load Ramp
307-15-043-8512-00-10-000
307-15-043-8512-00-10-000
307-15-043-8512-00-10-000
307-15-043-8512-00-10-000
307-15-043-8512-00-10-000
Equipment Services Driveway
Equipment Services Vehicle Wash
Fleet-Garage Door Repairs
Vehicle Lifts
Replace Engine 8 (2429)
Upgrades to existing fire stations
Rose Hill Renovations
Sabine Pass Community Center
West Side Clinic Roof Replacement
West Side Development Center
Armory Wall Repairs
Department Club Air Duct Repl.
El Vista Community Center Floor
Pompeiian Villa Renovations
CITY OF PORT ARTHUR 2024-2025 BUDGET
Capital Improvement
246
CITY OF PORT ARTHUR 2024-2025 BUDGET
Capital Improvement
Department Account Description Funded
Parks & Recreation 307-25-067-8512-00-20-000 412,802
Parks & Recreation 307-25-067-8525-00-20-000 412,802
Parks & Recreation 307-25-067-8525-00-20-000 50,000
Parks & Recreation 307-25-067-8525-00-20-000 2,000,000
Parks & Recreation 307-25-067-8512-00-20-000 -
Parks & Recreation 307-25-067-8525-00-20-000 512,067
Police 307-17-045-8512-00-30-000 1,600,000
Police 307-17-045-8512-00-30-000 415,000
Police 307-17-045-8512-00-30-000 -
Public Works 307-21-049-8512-00-10-000 50,040
Public Works 307-21-049-8512-00-10-000 150,000
Public Works 307-21-049-8525-00-10-000 150,000
Public Works Drainage 307-21-055-8515-00-10-000 800,000
Public Works Drainage 307-21-055-8515-00-10-000 109,450
Public Works Drainage 307-21-055-8515-00-10-000 1,489,940
Public Works-City Hall 307-07-015-8512-00-10-000 90,000
Public Works-City Hall 307-21-049-8512-00-10-000 563,980
Public Works-Streets 307-21-053-8517-00-10-000 750,000
Public Works-Streets 307-21-053-8517-00-10-000 20,940,343
Public Works-Streets 307-21-053-8517-00-10-000 20,943,737
Public Works-Streets 307-21-053-8517-00-10-000 150,000
Public Works-Streets 307-21-053-8517-00-10-000 50,000
Public Works-Streets 307-21-053-8517-00-10-000
Traffic 307-21-057-8522-00-10-000
Traffic 307-21-057-8522-00-10-000 300,000
Traffic 307-21-057-8522-00-10-000 150,000
Traffic 307-21-057-8522-00-10-000 110,000
Traffic 307-21-057-8522-00-10-000 100,000
68,630,076
Traffic Lights
Traffic Management SCADA
Traffic Signal Analysis &
Traffic Signal Cabinets
Traffic Signal UPS
Bridge Repair/Rehab
Reconstruction
Remediation/Rehab
Sidewalk Rehab-CDBG
Sidewalk Rehab-Other
Street Striping Program
Replacement of Property fencing
Drainage Pump Station SCADA
Lake Arthur Drainage System
Rice Farm Road
2nd Floor Flooring Replacement
City Hall Renovations
Playscapes
Police Substation
Police Training Facility on Pleasure
Public Safety Facility
Cashier's Renovations
Operations Center Rehabilitation
Adams Park Soccer Complex
Contingency
Dog Park at Roosevelt Park
Park Improvements
Parks & Recreation Facility
247
ECONOMIC DEVELOPMENT
CORPORATION FUND
The Port Arthur Section 4A Economic Development Corporation was organized for the
purpose of assisting and acting on behalf of the City of Port Arthur to promote and develop new, existing and expanded business enterprises throughout the City. EDC, a component unit which is legally separate from the City, is governed by a nine-member board appointed by the City Council and funded by a one-half (1/2) percent sales tax
allocation dedicated to economic development activities.
EDC Debt Service Fund
The Port Arthur Economic Development Corporation issued sales tax revenue bonds in
2003 to provide funds for the development of infrastructure related to development projects. The issue, originally for $8.05M, pledged the sales tax revenue of the EDC. The Bonds were refinanced in 2013 to take advantage of a cost savings opportunity. The balance outstanding at September 30, 2021 is $1.6M.
248
Economic Development Corporation
Established in 1996, the Port Arthur Economic Development
Corporation is the economic development engine of the City of
Port Arthur and its stakeholders, and it is responsible for
facilitating the creation of jobs via business attraction, retention,
and expansion, and supporting the proliferation of
entrepreneurship. The PAEDC works relentlessly to improve the
quality-of-place, quality-of-life, and economic opportunities for
the residents and businesses that call Port Arthur home.
249
Chief Excutive Officer1 FTE
Business AttractionRetention/Expan.Manager1 FTE
Budget andFinancialServicesManager1 FTE
Financial OperationsManager1 FTE
Marketing and InsightManager1 FTE
WorkforceComm.Dev. Manager1 FTE
Deputy ChiefEconomic Dev.Officer1 FTE
AdminstrativeAssistant1 FTE
AdministrativeClerk1 FTE
250
Chief ExecutiveOfficer1 FTE
Adminstrative Clerk1 FTE
EnterpreneurshipProgram Specialist1 FTE
Program andAdminstrative Assistant1 FTE
Senior FacilitiesMaintenance1 FTE
Deputy Chief Economic Dev.Officer1 FTE
251
Amended
Actual Actual Budget Estimated Proposed
Fund 120 21-22 22-23 23-24 23-24 24-25
REVENUES AND OTHER SOURCES
Sales Tax 7,259,073$ 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 21,859 221,681 325,000 200,000 203,999
Miscellaneous 6,355 6,706 - - 156,073
Business Park Maintenance 48,185 53,141 53,140 70,800 78,000
Transfer from General Fund 88,392 121,539 132,590 132,590 132,588
Transfer from General FundFund Balance/Reserve - - - - 1,000,000
Personnel CostsTOTAL REVENUES 7,665,452 8,276,625 8,265,760 8,453,890 9,496,960
EXPENDITURES
EDC Operating Expenditures 4,546,572 2,147,484 6,882,169 6,110,828 8,032,225
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 8,251,057
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 1,000,000
Capital Improvements - Press Building
TOTAL EXPENDITURES
AND TRANSFERS OUT 6,566,173 3,903,577 8,799,482 8,024,741 9,496,960
ECONOMIC DEVELOPMENT CORPORATION FUND
CITY OF PORT ARTHUR 2024-2025 BUDGET
252
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 80,195 303,500
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 5,694,789
Capital Outlay 323,951 188,130 5,369 - 326,000
4,546,572TOTAL OPERATING EXPENDITURES $ 2,147,484$ 6,882,169$ 6,110,828$ 8,032,225$
Expenditures by Division
Economic Development Corp.4,546,572$ 2,147,484$ 6,882,169$ 6,110,828$ 8,032,225$
ECONOMIC DEVELOPMENT CORPORATION
DEPARTMENT SUMMARY
CITY OF PORT ARTHUR 2024-2025 BUDGET
253
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 9,500
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 80,195 303,500
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 54,000 191,478
Professional Services 220,235 123,514 206,650 190,500 420,000
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 40,500 250,000
Dues and Subscriptions 4,765 6,994 9,000 7,700 56,200
Computer Programs 22,412 28,987 42,000 40,000 375,800
Other Contractual Service 1,063,903 228,660 105,000 95,000 105,000
Development 1,186,085 18,175 2,698,742 2,750,000 1,700,000
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 162,441 182,503 226,999 224,000 241,000
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 5,694,789
Building 13,283 0 0 0 100,000
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 - 326,000
TOTAL EXPENDITURES 4,546,572$ 2,147,484$ 6,882,169$ 6,110,828$ 8,032,225$
ECONOMIC DEVELOPMENT CORPORATION
DETAIL EXPENDITURES - BY DIVISION
CITY OF PORT ARTHUR 2024-2025 BUDGET
254
Principal Interest Total
2023 525,000 26,945 551,945
2024 540,000 13,662 553,662
1,065,000 40,607 1,105,607
Summary of Annual Debt Service Requirement to Maturity
Bonded Debt - Series 2013, Sales Tax Refunding Bonds
Fiscal Year
255
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
REVOLVING LOAN FUND
256
257
Personnel Schedules
Ordinances
Glossary
APPENDIX
258
PERSONNEL SCHEDULES
259
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
260
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
261
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 -1 1
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 5 117
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
262
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
263
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
264
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 7 560
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
265
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 0 8
Maintenance Worker I 14 410-40-220 4 4 4 0 4
Maintenance Worker II 19 410-40-220 10 10 10 0 10
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 0 5
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 0 123
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
266
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
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 104 120-80-625 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 21 120-80-625 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 12
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 16 823
267
ORDINANCES
268
s P. O. No. 7266
9/11/2024 LYN
ORDINANCE NO.
AN APPROPRIATION ORDINANCE ADOPTING
A BUDGET FOR THE ENSUING FISCAL YEAR
BEGINNING OCTOBER 1, 2024 AND ENDING
SEPTEMBER 30, 2025, IN ACCORDANCE WITH
SECTION 7, ARTICLE XII OF THE CHARTER OF
THE CITY OF PORT ARTHUR.
WHEREAS, the City Council desires to adopt the Budget Fiscal Year 2024-2025;
and
WHEREAS, this Ordinance is necessary for municipal purposes as delineated
under Section 102.009 Local Government Code; and
WHEREAS, in accordance with Article XII, Section 5, of the City Charter, at least
thirty (30) days prior to October 1, 2024 the beginning of the 2024-2025 fiscal year, the
City Manager submitted to the City Council a proposed Budget for said fiscal year; and
WHEREAS, pursuant to Section 102.007 (c) of the Texas Local Government
Code, the City Council has moved for the adoption of the Budget for Fiscal Year 2024-
2025 as it will raise more revenue from property taxes than last year's budget by an
amount of$1,794,627, or 7.34%, and of that amount, $339,959 is tax revenue to be raised
from new property added to the tax roll this year as delineated in Exhibit "A", and
WHEREAS, pursuant to Section 102.007 (c) of the Texas Local Government
Code, the City Council has complied by taking a separate vote to ratify the adoption of
said Budget for Fiscal Year 2024-2025 as it will raise total property tax revenue as
delineated in Exhibit "A", and
269
WHEREAS, said vote on the increase in total property tax revenue, as prescribed
in Section 102.007 (c) of the Texas Local Government Code, was taken separate from
the vote to adopt the budget or a vote to set the tax rate required by Chapter 26 of the
Tax Code, or other law; and
WHEREAS, in accordance with Sections 102.006 and 102.065 of the Texas Local
Government Code, and Article XII, Section 6, of the City Charter, after notice was
published not more than 30 days nor less than 10 days prior to the Public Hearing, said
Public Hearing was held by the City Council on the proposed Budget on September 23,
2024, said Budget having been on file with the City Secretary more than 15 days before
the date of said hearing and more than 30 days before the City Council makes its tax levy
for said fiscal year, as required by Sections 102.006 and 102.005, respectively, of the
Local Government Code; now therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR;
Section 1. That the facts and opinions in the preamble are true and correct.
Section 2. That the City Manager's Proposed Budget is hereby adopted and
approved.
Section 3. That the City Council has taken a separate ratification vote for the
adoption of the Budget for Fiscal Year 2024-2025, as it will raise more revenue from
property taxes than last year's budget by an amount of $1,794,627, or 7.34%, and of that
amount $339,959 is tax revenue to be raised from new property added to the tax roll this
year and the result of said Motion as delineated in Exhibit "A".
270
Section 4. That there be and is hereby appropriated the sum of Three Hundred
Eighty-Three Million, One Hundred Two Thousand, Nine Hundred Ninety-Three Dollars
383,102,993)for the payment of the Operating Expenses, and necessary Capital Outlay
for the City Government as delineated by Fund in Exhibit "B".
READ, ADOPTED, AND APPROVED, this . day of September, 2024, A.D., at a
Regular Meeting of the City Council of the City of P Arthur, Texas b the following vote.-
AYES: Mayor:
Councilmembers:
NOES: .8 {A Q
7
Thur Bill artie, Mayor
VeW;,rd City Secretary
271
APPROVED AS TO FORM:
w 0-,-, VLZJ-.aARoxannPaidCotroneo, City Attorney
APPROVED FOR ADMINISTRATION:
Ron Burton, City Manager
APPROVED FOR AVAILABILITY OF FUNDS:
Lyn a oswell, Finance Director
272
Exhibit A
It has been moved that City of Port Arthur adopt and ratify the Budget for Fiscal Year
2024-2025 as it will raise more revenue from property taxes than last year's budget by an
amount of$1,794,627, or 7.34%, and of that amount$339,959 is tax revenue to be raised
from new property added to the tax roll this year.
That said increase has been ratified by the following vote
AYES: Mayor: i2,
Councilmembers: 4 IkAAj -IL--o CQ+
NOES:
273
P.O. NO. 7268
9/24/2024 LYN
ORDINANCE NO.
AN ORDINANCE ADOPTING A TAX RATE
FOR THE TAX YEAR 2024 (FISCAL YEAR
OCTOBER 1,2024—SEPTEMBER 30, 2025)
WHEREAS, the Tax Assessor-Collector has calculated and submitted to the City Council,
pursuant to Section 26.04 of the Texas Property Tax Code, the no-new revenue tax rate of$0.585995
per One Hundred and No/100 Dollar ($100) valuation of property and the voter approval tax rate of
0.626272 per One Hundred Dollar valuation($100); and
WHEREAS, on August 6, 2024,the City Manager has submitted to the City Council the Budget
for the Fiscal Year October 1, 2024 through September 30, 2025; and
WHEREAS, pursuant to 26.05(b) of the Texas Property Tax Code, the City Council hereby
moves that property taxes be increased by adoption ofa tax rate of$0.626272 per$100 valuation,which
is effectively a 6.873267 percent increase in the tax rate.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR:
THAT, the City Council has hereby moves that property taxes be increased by adoption of a tax
rate of$0.626272 per$100 valuation, which is effectively a 6.873267 percent increase in the tax rate
THAT,pursuant to Section 26.05(A)of the Texas Property Tax Code,THIS TAX RATE WILL
RAISE MORE TAXES FOR MAINTENANCE AND OPERATION THAN LAST YEAR'S TAX
RATE.
THAT,pursuant to Section 26.05(B)ofthe Texas Property Tax Code, THE TAX RATE WILL
EFFECTIVELY BE RAISED BY 3.499908 PERCENT AND WILL RAISE TAXES FOR
MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $12.72.
THAT, pursuant to Section 26.05 of the Texas Property Tax Code, the City Council hereby
moves that property taxes be increased by the adoption of an Ad Valorem tax rate on One Hundred and
No/100 Dollar($100)valuation for tax year 2024 as follows:
274
Tax Rate to Fund Interest and Sinking Fund 0.250173
Tax Rate to Fund Maintenance and Operation Expenditures 0.376099
Total 2024 Tax Rate 0.626272
THAT, a copy of the caption of this Ordinance be spread upon the Minutes of the City Council.
READ,ADOPTED,AND APPROVED,this-."` day of September,2024 A.D.,at a Meeting
of the City Council of the City ofPort Arthur, Te by the following te: AYES:
Mayor:
Councilmembers:1
NOES:
Th Bil artie, Mayor
ATTE :
Sherri Bellard, City Secretary
275
APPROVED AS TO FORM:
Roxann Pais Cotroneo, City Attorney
APPROVED INISTRATION:
Ronald Burton, Ci anager
Lynda Boswell, Director of Finance
276
P.O. NO. 7267
9/14/2024 LYN
ORDINANCE NO.
AN APPROPRIATION ORDINANCE APPROVING
AND ADOPTING A BUDGET FOR THE CITY OF
PORT ARTHUR SECTION 4A ECONOMIC
DEVELOPMENT CORPORATION FOR THE
ENSUING FISCAL YEAR BEGINNING OCTOBER
1, 2024 AND ENDING SEPTEMBER 30, 2025 IN
ACCORDANCE WITH SECTION 12.03 OF THE
BYLAWS OF THE CORPORATION
WHEREAS, the City Council desires to approve and adopt the budget for fiscal year
2024-2025 for the City of Port Arthur Section 4A Economic Development Corporation
PAEDC"); and
WHEREAS, this Ordinance is necessary for municipal/corporation purposes as
delineated under §102.009 Local Government Code; and
WHEREAS, the PAEDC Board of Directors approved a proposed budget at its
September , 2024 meeting; and
WHEREAS, the PAEDC budget was included in the City Manager's budget as
submitted to City Council; and
WHEREAS, the City Council conducted a public hearing on the proposed budget on
September 23, 2024.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF PORT ARTHUR:
Section 1. That the facts and opinions in the preamble are true and correct.
277
Section 2. That the funding for a salary increase of 3% for PAEDC staff has been
approved by the PAEDC Board ofDirectors effective October 1, 2024, contingent on the City
Council approval of the same salary increase for City staff
Section 3. That the funding for One Million Dollars from PAEDC to the Capital
Improvement Fund be reinstated for the next three years in accordance to Resolution Number
19-436 voted on by the people and approved by City Council accordingly at the September
17, 2024 special meeting with at least 5 votes.
Section 4. That the budget of PAEDC is hereby adopted and approved in the sum of
Nine Million, Five Hundred Ninety-Six Thousand,Nine Hundred Sixty Dollars ($9,596,960).
Section 5. That the Executive Director of PAEDC shall file a true and correct copy of
the Ordinance and the budget with the County Clerk of Jefferson County, the County Clerk
of Orange County, and with the Texas Department of Economic Development.
Section 6. That this Ordinance is effective from and after its passage.
Section 7. That a copy of the caption of this Ordinance be spread upon the Minutes
of the City Council.
READ, ADOPTED AND APPROVED on this day of A.D., 2024,
at a Meeting ofthe City Council of the City of Port Arthur, Texas, by the following vote: AYES:
Mayor
Councilmembers
NOES:
Page 2278
Thurman "Bill" Bartie, Mayor
ATTEST:
Sherri Bellard, City Secretary
APPROVED AS TO ADMINISTRATION:
AD
J
L o i ' cam'"
Rona Burton, City Manager v
Terry Stokes, PAEDC Executive Director
APPROVED AS TO FORM:
Charles Zech, PAEDC Attorney
Roxann Pais Cotroneo, City Attorney
APPROVED AS TO AVAILABILITY OF FUNDS:
i(rindoJ6g- Le.(Jc_ri
Lynda Boswell, Director of Finance
Page 3279
P
P.O. No. 7269
9/11/2024 LYN
ORDINANCE NO. -1
AN ORDINANCE APPROVING THE 2024 TAX ROLL FOR THE
USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF
THE CITY OF PORT ARTHUR, TEXAS; AND PROVIDING FOR
THE INTEREST AND SINKING FUND AND APPORTIONING
EACH LEVY FOR A SPECIFIC PURPOSE.
WHEREAS, pursuant to the provisions of Section 26.01 of the Texas Property Tax Code, the
Chief Appraiser of the Jefferson County and Orange County Appraisal Districts has certified their
approval of,and forwarded to the Tax Assessor-Collectors the appraisal roll to be used for the captioned
year; and,
WHEREAS, pursuant to Section 26.04 of the Texas Property Tax Code, the City Council of the
City of Port Arthur has approved said Appraisal Roll for the captioned year and the Jefferson County
Tax Assessor-Collector has calculated and publicized the no new revenue tax rate and the voter approval
tax rate for 2024; and,
WHEREAS, pursuant to Section 102.005 Local Government Code the City Manager filed the
proposed City Budget with the City Secretary(Clerk)before the 30th day ofthis ordinance levying taxes
for fiscal year 2024-2025; and,
WHEREAS, by Ordinance No. 242he City Council adopted an Ad Valorem tax rate of six
hundred twenty six thousand two hundred seventy two millionth cents ($0.626272) per One Hundred
and No/100 ($100)Dollars valuation of property; and,
WHEREAS, pursuant to Section 26.09 of the Texas Property Tax Code, the Tax Assessor-
Collectors having applied the adopted Tax Rate of$0.626272 to each listing on the approved Appraisal
Roll and having calculated the Tax Liability of each listing, and
WHEREAS, pursuant to Section 26.09(e) of the Texas Property Tax Code, the Appraisal Roll,
as approved in Ordinance 24-63with amounts of tax entered as approved by the City of Port Arthur
City Council, constitutes the Tax Roll for the City of Port Arthur.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
PORT ARTHUR:
280
c
Section 1. That the Appraisal Rolls as approved by the Jefferson County and Orange County
Appraisal Districts with the tax amount entered shall become the Tax Roll ofthe City of Port Arthur for
the Tax Year 2024.
Section 2. That there is hereby levied for the current year 2024 and there shall be collected for
the use and support of the Municipal Government of the City ofPort Arthur, and to provide interest and
sinking funds for the fiscal year ending September 30, 2025 upon all property; real,personal and mixed,
within the corporate limits of said City subject to taxation, tax of point six hundred twenty six thousand
two hundred seventy two millionth cents ($0.626272) on each One Hundred and No/100 ($ 100) Dollars
valuation of property, said tax being so levied and apportioned to the specific purposes hereinafter set
forth, and comprising the gross amount of$26,249,699.
a) For the maintenance and support of the general government (General Fund), a tax of three
hundred seventy-six thousand, ninety-nine millionth cents ($0.376099) on each One Hundred and
No/100 ($100) Dollars valuation of property, comprising a tax amount of$15,763,894.
b) For the Interest and Sinking Fund, a tax of two hundred fifty thousand one hundred seventy-
three millionth cents ($0.250173) on each One Hundred and No/100 ($100) Dollars valuation of
property, comprising a tax amount of$10,485,805.
Section 3. That pursuant to Resolution 04-76 adopted by City Council on March 2, 2004, the
gross tax levy be reduced by$600,206 to reflect the tax amount lost to frozen senior citizen and disabled
accounts.
Section 4. That the Jefferson County Tax Assessor-Collector (who, pursuant to contract, is the
Tax Assessor-Collector for the City of Port Arthur) and the Orange County Tax Assessor-Collector are
hereby directed to prepare Tax Statements and proceed with the Collections for the 2024 taxable year,
and the amounts collected shall be deposited in the Depository of the City of Port Arthur, to be
distributed in accordance with this Ordinance.
Section 5. That there is hereby levied and there shall be collected in accordance with the
provisions of section 102-111 of Article IV of Chapter 102 of the Code of Ordinances, City of Port
Arthur, Texas, from certain persons, firms, associations, or corporations, pursuing occupations taxed by
the General Laws, of the State of Texas, an annual Occupation Tax, provided by the State Laws, which
may be paid as provided the State Law.
281
Section 6. That this being an Ordinance not requiring publication it shall take effect immediately
and be in force from and after its passage. 0--)
READ, ADOPTED, AND APPROVED, this 2 L day of September 2024, A.D., at a
Meeting ofthe City Council of the City o ort Arthur, Texas by the following vote: AYES
Mayor:
Councilmembers: 1
NOES:
Thy man "" Bartie, Mayor
ATTE
err Bellard, ity Secretary
282
APPROVED AS TO FORM:
Roxann Pais Cotroneo, City Attorney
APPROVED FO INISTRATION:
Ronald Burton, Manager
Lynda Boswell, Director ofFinance
283
GLOSSARY
284
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.
BBALANCED 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.
285
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.
DDEBT 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.
286
EEFFECTIVE 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.
FFIDUCIARY 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.
GGENERAL 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.
287
IINCOME – 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.
MMAINTENANCE 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
OORDINANCE – A formal legislative enactment by the governing body of a municipality.
PPROJECTION – 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.
288
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.
TTAX 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.
WWORKING 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.
YYIELD – 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.
289