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Home My WebLink AboutBUDGET 2014 - 2015 City of Port Arthur, Texas Fiscal Year 2015 Annual Operating Budget October 1, 2014 — September 30, 2015 Prepared by The City Manager And The Finance Department I. This budget will raise less total property taxes than last year's budget by$463,814 2.6%,and of that amount$307,923 is tax revenue to be raised from new property added to the tax roll this year. II. The record vote adopting the FY2015 Budget: For: Deloris "Bobbie"Prince—Mayor; Derrick Freeman—Mayor Pro-Tem/At Large; Raymond Scott,Jr.—District 1; Tiffany L.Hamilton—District 2; Morris Albright III—District 3; Stephen A. Mosely—District 4; Willie "Bae" Lewis,Jr.—District 5; Robert E.Williamson—District 6; Kaprina Richardson Frank—At Large Against: None Absent: None III. Tax Rates: 2013 Tax 2014 Tax Rates Rates Per Type of Tax Rate Per$100 $100 Adopted $ 0.792000 $ 0.792000 Effective 0.781310 0.773947 Effective Maintenance & Operations 0.380816 0.408383 Rollback 0.785332 0.762052 Debt 0.374051 0.320999 IV. Total Amount of City Debt Obligations Secured by Property Taxes: $52,570,000 The above information is provided,pursuant to 83(R)S.B.656, effective for budgets adopted after September 1,2013. CITY OF PORT ARTHUR,TEXAS 2014-2015 Operating Budget Table of Contents Introductory Section Transmittal Letter i Organization Chart ii All Funds Summary iv Financial Section General Fund 1 Summary of expenditures by category and department 4 Departmental Budgets Administration 5 Mayor and Council 6 City Manager 7 Special Purpose 8 City Secretary 9 City Secretary 10 Municipal Court 11 Elections 12 City Attorney 13 City Attorney 14 Finance 15 Administration 16 Accounting 17 Purchasing 18 Information Systems 19 Utility Billing and Collections 20 Grants Management 21 Human Resources 22 Human Resources 23 Civil Service 24 Development Services 25 Planning 26 GIS 27 Neighborhood Revitalization 28 Housing Programs 29 Inspections 30 Animal Control 31 Enivronmental Health 32 Civic Center 33 Civic Center 34 Parks and Recreation 35 Parks and Right of Way Maintenance 36 Recreation 37 Library 38 Library 39 Police 40 Police 41 Fire 42 Fire 43 Health 44 Health 45 Employee and Retiree Health Clinic 46 Code Enforcement 47 Public Works 48 CITY OF PORT ARTHUR, TEXAS 2014-2015 Operating Budget Table of Contents Administration 49 Engineering 50 Streets 51 Drainage 52 Electrical 53 Equipment Maintenance 54 City Hall 55 Debt Service Fund 56 Schedule of Current Year Bonded Debt Service Requirements 57-58 Schedule of Current Year Capital Lease Payments 59 Summary of Annual Debt Service Requirement to Maturity 60 Water and Sewer Fund 61 Water Utilities 62 Water Administration 63 Water Purification 64 Water Distribution 65 Wastewater Conveyance 66 Wastewater Treatment 67 Solid Waste Fund 68 Solid Waste Operations 69 Administration 70 Trash Collection 71 Residential Collection 72 Container Service 73 Landfill Operations 74 Pleasure Island Fund 75 Pleasure Island Department 76 Administration 77 RV Park 78 Marina 79 Parks 80 Transit Fund 81 Transit Department 82 Administration 83 Vehicle Operations 84 Vehicle Maintenance 85 Non-Vehicle Maintenance 86 Other Expenses 87 Elderly and Handicapped 88 Equipment Replacement Fund 89 CITY OF PORT ARTHUR, TEXAS 2014-2015 Operating Budget Table of Contents Employee Benefit Fund Hospitalization Insurance Fund 90 Workers Compensation Fund 91 Other Employee Benefits Fund 92 General Liability Fund 93 Hotel Occupancy Fund 94 Library Special Fund 95 Police Special Fund 96 Commerical Traffic Enforcement 97 Golf Course Fund 98 Municipal Court Technology Fund 99 Economic Development Corporation 100 Economic Development Corporation Summary 101 Department Detail 102 Economic Development Corporation 2003 Sales Tax Bond Debt Service 103 Debt Service to Maturity - 2003 Sales Tax Bond 104 Appendix a-1 Personnel Schedules Authorizing Documents Financial Policies Investment Policy INTRODUCTORY SECTION DELORIS"BOBBIE"PRINCE,MAYOR INTERIM CITY MANAGER DERRICK FREEMAN,MAYOR PRO-TEM JOHN A.COMEAUX,P.E. Energy City of City COUNCILMEMBERS: � Ihl CITY SECRETARY ROBERT E.`BOB"WILLIAMSON , SHERRI BELLARD RAYMOND SCOTT,JR. TIFFANY HAMILTON O r t r t{t u _ MORRIS ALBRIGHT,III CITY ATTORNEY STEPHEN MOSELY Texas VALECIA R.TIZENO WILLIE"BAE"LEWIS,JR. KAPRINA FRANK September 22, 2014 Honorable Mayor and City Councilmembers City of Port Arthur,Texas The original proposed budget was presented to the City Council on August 19, 2014. The City Council met in work sessions on August 26, September 2, September 9 and September 16 for review, deliberation, and consideration of the proposed budget, making hard decisions to bring it into an overall balanced position. Statutorily required public hearings have been held. I now present the final budget, ready for adoption. Pursuant to their by-laws,the budget of the City of Port Arthur 4A Section Economic Development Corporation is also included in this document. The areas of significant changes from the original proposed budget include decreased funding for operational expenses. Departments were asked to cut their requests to mirror the actual expenditures for the 2012-2013 fiscal year. Funding levels for equipment were also decreased$823,000 below initial requests. Equipment is critical to the efficient and effective operation of the City. It is our effort to move towards a fully funded equipment replacement program. We were forced to move away from that goal to balance this budget. As we have discussed, it is obvious that funding for equipment has been lagging for many years. This year's recommendation of$1.6 million in purchases is $1.9 million less than approved purchases in last year's budget.This budget will provide funding for necessary equipment including a GM Pro patch to help the City's streets division, a bucket truck for the parks department as well as regularly scheduled automobiles and equipment for other City departments. As to this budget- • The tax rate remains the same, $0.792/$100 valuation. With property tax values flat, property tax revenue is as well. Total industrial revenue is budgeted at$28 million. • • Sales Tax Revenue is budgeted at$9 million. • The water and sewer usage rates remain the same. However, a readiness-to serve-charge on residential meters and an increase in that charge on large meters is expected to add $1 million in the Water and Sewer Fund. Findings from the water study to determine ways to control costs by identifying areas for infrastructure upgrades,funded by last year's budget,will be implemented this year.This will be funded by cost savings over the next 15 years. • In the solid waste fund, an increase in the fee for additional garbage containers,from $2 to $5 is expected to increase revenue by$300,000. • There are no additional positions in this budget over last year. In fact, 5 unfilled positions were not funded. • Salary increases, 3%, for all City employees are included. At this time, negotiations are still underway with Civil Service employees. This budget, as a whole,projects expenditures of$232,000 less than revenues.The general fund balance is expected to increase by 4.4 million. However, annual operating deficits in the water utility fund and in the solid waste fund are projected to be$3.6 million and$1.2 million respectively. We must remain mindful of the work that is necessary to bring our enterprise funds out of the deficit positions that they continue to build. Sincerely, 4„2, acv-yr‘susw.÷1, e-e: John A. Comeaux,P.E. Interim City Manager C ity o f Port Arthur, TX City Council City Secretary City Manager City Attorney Municipal p Finance Court Human Resources Development Services Parks and Recreation Health Police Fire Public Works Transit Library Civic Center Pleasure Island CITY OF PORT ARTHUR 2014-2015 BUDGET ALL FUNDS SUMMARY Estimated Projected FY 2014 Fund FY 2015 Fund Estimated Balances Projected Balances Revenues Expenditures 09/30/14 Revenues Expenditures 09/30/15 GOVERNMENTAL FUNDS General Fund $ 62,058,055 $ 61,623,019 $ 59,577,244 66,550,635 62,064,556 $ 64,063,323 Debt Service Fund 8,982,800 9,363,344 4,437,522 8,010,693 8,229,422 4,218,793 GOVERNMENTAL FUNDS 71,040,855 70,986,363 64,014,766 74,561,328 70,293,978 68,282,116 ENTERPRISE FUNDS Water and Sewer Fund 15,150,300 21,699,046 (31,920,075) 17,066,100 20,728,526 (35,582,501) Solid Waste Fund 6,213,793 7,960,589 (225,980) 7,320,000 8,554,258 (1,460,238) Pleasure Island Fund 757,000 1,049,112 280,624 872,000 886,063 266,561 ENTERPRISE FUNDS 22,121,093 30,708,747 (31,865,431) 25,258,100 30,168,847 (36,776,178) INTERNAL SERVICE FUNDS Equipment Replacement Fund 3,144,457 3,607,375 (1,362,567) 3,421,335 2,053,926 4,842 Hospitalization Insurance Fund 10,215,300 10,492,294 6,475,787 9,200,500 10,539,201 5,137,086 Worker's Compensation Fund 1,407,600 1,193,200 1,288,930 1,175,050 1,256,501 1,207,479 Other Employee Benefits Fund 650,100 765,200 524,593 600,000 744,500 380,093 General Liability Insurance Fund 1,294,225 2,176,531 1,431,485 1,846,700 2,334,412 943,773 INTERNAL SERVICE FUNDS 16,711,682 18,234,600 8,358,228 16,243,585 16,928,540 7,673,273 SPECIAL REVENUE FUNDS Transit Fund 1,760,423 6,117,171 (3,892,839) 7,572,645 5,950,603 (2,270,797) Hotel Occupancy Tax Fund 902,885 853,536 513,933 901,100 896,136 518,897 Library Special Fund 1,736 0 134,599 1,040 0 135,639 Police Special Fund 32,706 9,000 63,913 42,141 78,567 27,487 Commercial Traffic Enforcement 50,035 18,755 68,241 52,035 113,250 7,026 Golf Course Fund 4,020 0 81,712 4,020 5,000 80,732 Municipal Court Technology Fund 38,010 6,866 40,366 41,010 10,000 71,376 SPECIAL REVENUE FUNDS 2,789,815 7,005,328 (2,990,075) 8,613,991 7,053,556 (1,429,640) ALL OPERATING FUNDS $ 112,663,445 $ 126,935,038 $ 37,517,488 $ 124,677,004 $ 124,444,921 5 37,749,571 iv FINANCIAL SECTION GENERAL FUND CITY OF PORT ARTHUR 2014-2015 BUDGET GENERAL FUND Budget Actual Actual as amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 REVENUES AND OTHER SOURCES Taxes Property taxes $ 8,436,620 $ 8,312,382 $ 8,295,000 $ 8,900,385 $ 10,300,000 Industrial payments 22,724,949 27,019,847 23,400,000 24,480,013 28,000,000 Sales Tax 11,881,873 11,644,684 11,500,000 8,000,000 9,000,000 Other Taxes Mixed Beverage 124,500 110,378 100,000 135,000 105,000 Gross receipts taxes Electric 5,510,059 5,162,929 4,900,000 7,521,880 6,500,000 Gas 289,994 324,021 350,000 383,000 325,000 Telephone 394,613 557,728 390,000 390,000 390,000 Cable 478,837 460,307 500,000 130,000 400,000 Total Taxes 49,841,445 53,592,276 49,435,000 49,940,278 55,020,000 Licenses and permits Beer,Liquor,Wine Licenses 15,623 7,467 14,000 4,000 8,000 Electrical Licenses 3,785 4,910 5,000 4,000 5,000 Other Licenses 2,397 1,197 1,300 1,350 1,500 Ambulance&Wrecker Permit 412 1,221 1,200 1,700 1,500 Building Permits 359,757 269,003 300,000 260,000 300,000 Electrical Permits 69,486 51,541 65,000 50,000 45,000 Other Permits 88,869 56,595 75,500 51,000 60,500 User fees General Government 4,500 4,450 4,000 4,000 4,000 City Secretary 12,563 39,380 - - 15,000 Police and Fire Departments 31,272 41,545 30,000 32,350 31,500 Health Department 157,613 143,725 150,000 153,404 147,400 Community Services 17,575 9,229 15,000 19,000 15,000 Recreation 3,141 3,342 25,400 2,600 3,700 Civic Center 67,350 80,287 70,000 70,000 70,000 Library 16,713 13,204 13,400 12,000 12,400 Fines and forfeits Court Fines 2,160,726 1,530,908 1,586,000 1,480,000 1,675,000 P&I on Property Tax 362,721 340,754 350,000 320,000 300,000 Other Penalties and Interest 16,711 12,425 15,000 15,000 15,000 1 CITY OF PORT ARTHUR 2014-2015 BUDGET GENERAL FUND Budget Actual Actual as amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Intergovernmental ARRA-ICOP Grant 481,062 19,787 - - TDRA-Ike Recovery I and II 543,650 - - - - CDBG Streets 397,916 320,104 412,000 350,000 297,061 Environmental Health - - - - - Finance - - - - - Community Development 416,080 272,616 438,494 438,494 280,000 FTA - - - - - Auto Theft Task Force 56,082 101,608 56,000 50,000 25,000 PAISD 19,930 34,302 - - 30,000 Other Grants 64,593 75,466 37,263 9,958 41,200 Interest 46,236 32,511 27,000 20,000 27,000 Miscellaneous 200,308 480,677 73,300 164,710 95,500 Total Operating Revenue 55,458,516 57,540,530 53,199,857 53,453,844 58,526,261 Transfers in from other funds and other sources City Funds Water and Sewer 7,642,214 7,886,696 7,466,748 7,466,748 6,878,332 Solid Waste 619,521 607,169 607,169 607,169 632,000 Health Insurance Fund 302,329 320,294 320,294 320,294 334,042 Hotel Occupancy Tax Fund 100,000 100,000 100,000 100,000 100,000 Economic Development Corp. 237,637 116,447 110,000 110,000 80,000 TOTAL REVENUES AND TRANS] 64,360,217 66,571,136 61,804,068 62,058,055 66,550,635 2 CITY OF PORT ARTHUR 2014-2015 BUDGET GENERAL FUND Budget Actual Actual as amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 EXPENDITURES AND OTHER USES Administration 1,565,034 1,798,528 1,500,509 1,272,572 1,324,458 City Secretary 1,153,947 1,149,534 1,671,615 1,504,330 1,414,233 City Attorney 612,951 696,518 761,618 648,912 784,807 Finance 3,407,869 3,350,442 3,977,861 3,520,711 3,741,945 Human Resources 577,907 571,200 759,013 591,752 673,133 Planning - - - - - Development Services 2,077,335 2,242,229 3,585,203 3,716,627 4,169,029 Community Services - Civic Center 555,904 646,239 685,612 702,962 694,437 Parks and Recreation 2,172,229 2,337,333 2,335,545 2,249,840 2,338,649 Library 1,174,987 1,277,247 1,251,415 1,130,478 1,256,805 Police 17,426,348 18,390,724 19,407,201 19,380,531 19,484,016 Fire 11,258,823 11,567,888 12,205,604 12,174,844 12,289,002 Health 2,256,710 1,873,448 2,547,833 2,050,994 1,265,203 Public Works 6,251,520 8,832,822 10,245,772 10,172,281 9,837,117 TOTAL EXPENDITURES 50,491,564 54,734,152 60,934,801 59,116,834 59,272,834 Transfers to Other Funds to General Liability Fund $ 1,300,000 $ 850,000 $ 850,000 $ 850,000 $ 1,300,000 to Transit Fund 765,000 1,100,000 1,352,000 1,352,000 1,285,638 to Grant Funds 60,168 60,168 111,853 51,685 60,000 to c Special Revenue Funds - 2,507,593 - 252,500 49,000 to Capital Improvement Fund 1,105,000 222,690 - - 97,084 TOTAL EXPENDITURES AND TRANSFERS OUT 53,721,732 59,474,603 63,248,654 61,623,019 62,064,556 Net Excess(Deficiency)of Revenue (Expenditures) 10,638,485 7,096,533 (1,444,586) 435,036 4,486,079 Fund Balance,Beginning of Year 41,407,190 52,045,675 59,142,208 59,142,208 59,577,244 Fund Balance,End of Year $ 52,045,675 $ 59,142,208 $ 57,697,622 $ 59,577,244 $ 64,063,323 3 CITY OF PORT ARTHUR 2014-2015 BUDGET GENERAL FUND Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 40,211,433 $ 41,688,159 $ 44,383,802 $ 43,534,654 $ 45,484,912 Supplies and Materials 2,145,441 2,069,603 2,450,215 2,258,860 2,141,384 Maintenance 1,861,566 2,127,231 2,576,230 2,486,493 2,570,751 Contractual Service 6,096,303 6,537,729 8,981,423 8,633,963 7,405,359 Capital Outlay 1,100,888 1,177,420 1,729,331 1,667,547 993,728 Other 939,026 1,134,010 813,800 535,317 676,700 TOTAL EXPENDITURES $ 51354,657 $ 54,734,152 $ 60,934,801 $ 59,116,834 $ 59,272,834 Expenditures by Department Administration $ 1,565,034 $ 1,798,528 $ 1,500,509 $ 1,272,572 $ 1,324,458 City Secretary 1,153,947 1,149,534 1,671,615 1,504,330 1,414,233 City Attorney 612,951 696,518 761,618 648,912 784,807 Finance 3,406,210 3,350,442 3,977,861 3,520,711 3,741,945 Human Resources 577,907 571,200 759,013 591,752 673,133 Development Services 2,077,335 2,242,229 3,585,203 3,716,627 4,169,029 Civic Center 555,904 646,239 685,612 702,962 694,437 Parks and Recreation 2,172,229 2,337,333 2,335,545 2,249,840 2,338,649 Library 1,174,987 1,277,247 1,251,415 1,130,478 1,256,805 Police 17,420,348 18,390,724 19,407,201 19,380,531 19,484,016 Fire 11,258,823 11,567,888 12,205,604 12,174,844 12,289,002 Health and Welfare 2,256,710 1,873,448 2,547,833 2,050,994 1,265,203 Public Works 8,122,272 8,832,822 10,245,772 10,172,281 9,837,117 TOTAL EXPENDITURES $ 52,354,657 $ 54,734,152 $ 60,934,801 $ 59,116,834 $ 59,272,834 Authorized Positions Administration 3.0 3.0 3.0 3.0 City Secretary 12.5 13.5 14.0 14.0 City Attorney 4.0 6.0 6.0 6.0 Finance 36.0 35.0 37.0 37.0 Human Resources 8.0 8.0 8.0 8.0 Development Services 28.0 27.0 28.0 37.0 Civic Center 6.00 7.00 7.00 7.00 Parks and Recreation 14.0 15.0 15.0 15.0 Library 14.0 13.0 13.0 13.0 Police 165.0 165.0 167.0 167.0 Fire 107.0 107.0 108.0 108.0 Health and Welfare 45.8 45.75 48.75 40.75 Public Works 75.0 75.0 77.0 77.0 TOTAL POSITIONS 518.25 520.25 531.75 532.75 Grant Funded Positions (40.75) (39.75) (40.75) (40.75) TOTAL GENERAL FUND 477.50 480.50 491.00 492.00 4 ADMINISTRATION CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY ADMINISTRATION Budget Actual Actual as amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 531,379 $ 567,442 $ 567,909 $ 665,653 $ 562,858 Supplies and Materials 12,644 9,180 20,500 8,477 9,200 Maintenance 1,860 2,553 4,700 800 2,500 Contractual Service 79,299 85,343 93,600 62,325 73,200 Capital Outlay 826 - - - - Other 939,026 1,134,010 813,800 535,317 676,700 TOTAL EXPENDITURES $ 1,565,034 $ 1,798,528 $ 1,500,509 $ 1,272,572 $ L324,458 Expenditures by Division Mayor and Council $ 319,509 $ 317,592 $ 348,103 $ 311,703 $ 349,355 City Manager 306,499 346,926 338,606 425,552 298,403 Special Purpose 939,026 1,134,010 813,800 535,317 676,700 TOTAL EXPENDITURES $ 1,565,034 $ 1,798,528 $ 1,500,509 $ 1,272,572 $ 1,324,458 Authorized Positions Mayor and Council 1 1 1 1 City Manager 2 2 2 2 TOTAL POSITIONS 3 3 3 3 General Fund 3 3 3 3 TOTAL POSITIONS 3 3 3 3 5 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION MAYOR AND COUNCIL Actual Actual Budget Estimated Proposed 001-1001-512 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 107,816 $ 111,053 $ 115,361 $ 115,361 $ 168,305 Overtime - 2,510 - 2,700 2,700 Allowances 90,115 91,809 99,000 90,000 66,601 Extra Help 2,643 4,970 5,000 3,000 5,000 Social Security 14,448 15,057 16,354 16,354 17,729 Retirement 6,854 7,214 6,883 6,883 7,740 Health Insurance 15,633 s 15,635 15,462 15,462 18,559 Worker's Compensation 112 231 231 231 252 Terminating Pay 766 959 912 912 969 Total Salaries and Benefits 238,387 249,438 259,203 250,903 287,855 Supplies and Materials Office Supplies 1,975 2,580 7,500 2,000 2,500 Minor Equipment - 355 - - 200 Uniforms and Cleaning 831 - - - - Council Meeting Expenses 4,113 92 5,000 1,000 500 Other Supplies and Material 2,368 100 2,000 500 1,000 Total Supplies and Materials 9,287 3,127 14,500 3,500 4,200 Maintenance Equipment Maintenance 1,207 1,235 2,500 600 1,000 Total Maintenance 1,207 1,235 2,500 600 1,000 Contractual Service Advertising 403 610 1,000 700 1,000 Travel and Education 39,406 43,970 45,000 35,000 35,000 Computer Programs - - 900 - 300 Other Contractual Services 7,501 - 5,000 - - Communications 22,492 19,212 20,000 21,000 20,000 Total Contractual Services 69,802 63,792 71,900 56,700 56,300 Capital Outlay 826 - - - - TOTAL EXPENDITURES $ 319,509 $ 317,592 $ 348,103 $ 311,703 $ 349,355 6 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION CITY MANAGER Actual Actual Budget Estimated Proposed 001-1002-512 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 172,356 $ 207,274 $ 206,149 $ 307,000 $ 207,875 Overtime Earnings 60 232 - 323 400 Allowances 12,840 9,000 6,001 6,001 7,200 Extra Help 27,063 443 - 1,000 1,000 Social Security 15,918 15,404 13,049 19,000 11,062 Retirement 35,501 32,194 31,702 50,500 32,258 Health Insurance 24,070 48,262 46,611 25,658 9,987 Workers Compensation 442 1,049 1,072 1,082 1,074 Terminating Pay 2,896 4,146 4,122 4,186 4,147 Deferred Compensation 1,846 - - - - Total Salaries and Benefits 292,992 318,004 308,706 414,750 275,003 Supplies and Materials Office Supplies 3,357 5,361 5,000 4,809 4,000 Other Supplies and Materials - 692 1,000 168 1,000 Total Supplies and Materials 3,357 6,053 6,000 4,977 5,000 Maintenance Building Maintenance - 1,000 1,000 - 1,000 Equipment Maintenance 653 318 1,200 200 500 Total Maintenance 653 1,318 2,200 200 1,500 Contractual Service Professional Services 227 - - - - Advertising 2,616 2,212 3,000 1,400 3,000 Travel and Education 6,555 17,479 16,200 4,000 11,200 Computer Programs - - 500 - 500 Communications 99 537 - 200 500 Furniture and Fixtures - 1,168 2,000 - 1,500 Other Expenses - 155 - 25 200 Total Contractual Services 9,497 21,551 21,700 5,625 16,900 Capital Outlay - - - - - TOTAL EXPENDITURES $ 306,499 $ 346,926 $ 338,606 $ 425,552 $ 298,403 7 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION SPECIAL PURPOSE Budget Actual Actual as amended Estimated Proposed 001-1003-512 11-12 12-13 13-14 13-14 14-15 Detail of Non-Departmental Activities Community Calendar $ 7,226 $ 7,226 $ 7,500 $ 7,500 $ 7,500 Superfund Related Legal Services 71,816 355,371 25,000 297 - Youth Activity Council(YAC) 1,968 4,805 5,000 2,644 5,000 Target Incentive 104,409 92,860 120,000 50,231 - LSI Incentive - - 30,000 84,791 30,000 Other Outside Legal Services 15,368 6,267 120,000 44,030 120,000 Holiday Pay 125,000 - - Christmas Parade - 2,156 2,500 240 1,500 LBE Consultant 12,601 6,205 10,000 7,990 20,000 Other Consulting Services 4,500 - 20,000 - - TML Activities 492 (331) - (225) 500 Management Study 41,445 5,876 - - - John Hall Public Affairs 74,750 98,357 38,000 25,612 - Best Buy Sales Tax Rebate 209,473 115,433 180,000 78,655 100,000 Ike Housing Outreach (119,312) - FTA Project Reimbursement 120,050 - - Airlines revenue Guarantee - 200,000 - - - Dues(TML,NLC,etc.) 45,229 45,755 46,000 33,752 46,000 Contingency 44,127 95,993 90,000 90,000 80,000 Collective Bargaining - 266 5,000 - - City Manager Search 37,480 - - - - Drug Task Force - - - - 400 Legal Consultant 78,000 72,000 72,000 72,000 72,000 City-Wide Training 325 - 5,000 - 5,000 Communications Contract 15,274 4,334 - - - SETCAST - 7,637 23,000 23,000 23,000 July 4th Celebration 21,200 13,800 14,800 14,800 14,800 Bethlehem on the Boardwalk 1,000 - - MPW Water Rebate - - - - 70,000 Armory Building 26,605 - - - - Employee Appreciation 1,000 Hobby Lobby Incentive - - - - 80,000 TOTAL $ 939,026 $ 1.134,010 S 813.800 $ 535.317 $ 676,700 8 CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY CITY SECRETARY Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 863,378 $ 908,673 $ 1,058,671 $ 1,010,254 $ 1,180,372 Supplies and Materials 38,234 29,918 50,769 50,250 46,000 Maintenance 4,017 1,770 6,500 6,500 6,000 Contractual Service 243,651 179,665 537,675 428,326 165,500 Capital Outlay 4,667 29,508 18,000 9,000 16,361 TOTAL EXPENDITURES $ 1,153,947 $ 1,149,534 S 1.671,615 $ 1,504,330 $ 1.414,233 Expenditures by Division City Secretary $ 466,540 $ 479,641 $ 702,686 $ 700,529 $ 499,290 Municipal Court 610,304 585,871 764,429 669,801 771,785 Elections 77,103 84,022 204,500 134,000 143,158 TOTAL EXPENDITURES $ 1,153,947 $ 1,149,534 $ 1,671,615 $ 1,504,330 $ 1,414,233 Authorized Positions City Secretary 4 5 4.5 4.5 Municipal Court 8.5 8.5 9.5 9.5 Elections - - - - TOTAL POSITIONS 12.5 13.5 14.0 14.0 9 CITY SECRETARY CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY CITY SECRETARY Actual Actual Budget Estimated Proposed 001-1011-513 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 176,486 $ 201,100 $ 210,597 $ 210,597 $ 231,091 Overtime Earnings 6,369 10,729 16,000 17,100 12,000 Allowances 7,159 8,160 8,360 8,350 8,160 Extra Help 16,947 - 9,149 6,000 15,000 Social Security 15,511 16,159 17,123 17,123 18,639 Retirement 28,608 32,718 32,613 30,614 38,238 Health Insurance 42,253 47,284 47,260 46,260 49,890 Workers Compensation 444 1,011 1,729 1,729 1,187 Terminating Pay 3,158 4,208 4,180 4,180 4,585 Total Salaries and Benefits 296,935 321,369 347,011 341,953 378,790 Supplies and Materials Office Supplies 5,166 6,307 10,000 8,000 8,000 Minor Equipment - 337 2,500 1,250 2,500 Other Supplies and Material 165 63 500 500 500 Total Supplies and Materials 5,331 6,707 13,000 9,750 11,000 Maintenance Equipment Maintenance 1,736 1,196 2,500 2,500 2,500 Total Maintenance 1,736 1,196 2,500 2,500 2,500 Contractual Service Professional Services 138,759 61,441 184,375 199,376 50,000 Advertising 17,492 21,662 139,300 135,000 35,000 Travel and Education 6,249 3,789 15,000 11,200 10,000 Computer Programs 38 37,020 - - 3,500 Communications - - 1,500 750 1,500 Total Contractual Services 162,538 123,912 340,175 346,326 100,000 Capital Outlay - 26,457 - - 7,000 TOTAL EXPENDITURES $ 466,540 $ 479,641 $ 702,686 $ 700,529 $ 499,290 10 CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY MUNICIPAL COURT Actual Actual Budget Estimated Proposed 001-1012-513 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 360,558 $ 353,039 $ 384,777 $ 384,777 $ 472,125 Overtime - 89 1,500 1,200 1,500 Allowances - - 3,550 3,550 4,080 Extra Help 4,444 20,910 26,400 26,400 15,000 Social Security 25,848 26,029 29,437 29,437 33,565 Retirement 55,204 52,509 57,352 57,352 72,382 Health Insurance 84,940 81,030 86,017 86,017 108,343 Workers Compensation 902 1,761 3,535 1,976 4,990 Terminating Pay 6,109 6,956 7,592 7,592 9,300 Total Salaries and Benefits 538,005 542,323 600,160 598,301 721,285 Supplies and Materials Office Supplies 20,675 18,402 26,269 30,000 20,000 Minor Equipment 1,773 - 1,500 500 1,500 Total Supplies and Materials 22,448 18,402 27,769 30,500 21,500 Maintenance Equipment Maintenance 2,281 574 4,000 4,000 3,500 Total Maintenance 2,281 574 4,000 4,000 3,500 Contractual Service Professional Services 10,020 7,560 105,000 25,000 8,000 Travel and Education 5,229 7,842 10,000 5,000 10,000 Computer Programs - 738 1,000 500 1,000 Communications - - 500 500 500 Furniture and Fixtures 27,654 5,381 8,000 3,000 2,500 Total Contractual Services 42,903 21,521 124,500 34,000 22,000 Capital Outlay 4,667 3,051 8,000 3,000 3,500 TOTAL EXPENDITURES $ 610,304 $ 585,871 $ 764,429 $ 669,801 $ 771,785 11 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ELECTIONS Actual Actual Budget Estimated Proposed 001-1013-513 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Overtime $ 3,944 $ 5,599 $ 18,000 $ 13,000 $ 15,000 Allowances 250 200 1,500 1,000 1,500 Extra Help 22,223 35,987 85,000 50,000 55,000 Social Security 2,021 3,195 7,000 6,000 8,797 Total Salaries and Benefits 28,438 44,981 111,500 70,000 80,297 Supplies and Materials Office Supplies 10,455 4,809 10,000 10,000 10,000 Minor Equipment - - - 3,500 Total Supplies and Materials 10,455 4,809 10,000 10,000 13,500 Contractual Service Professional Services 23,594 22,234 45,000 25,000 25,000 Advertising 8,274 4,253 15,000 10,000 7,000 Travel and Education 6,342 7,745 10,000 10,000 10,000 Communications - - 3,000 3,000 1,500 Total Contractual Services 38,210 34,232 73,000 48,000 43,500 Capital Outlay - - 10,000 6,000 5,861 TOTAL EXPENDITURES $ 77,103 $ 84,022 $ 204,500 $ 134,000 $ 143,158 12 CITY ATTORNEY CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY CITY ATTORNEY Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 499,942 $ 539,241 $ 519,818 $ 533,742 $ 627,407 Supplies and Materials 10,462 4,566 17,500 9,193 4,650 Maintenance 2,575 1,646 4,200 2,242 1,550 Contractual Service 99,972 149,597 217,100 103,735 150,200 Capital Outlay - 1,468 3,000 - 1,000 TOTAL EXPENDITURES $ 612,951 $ 696,518 $ 761,618 $ 648,912 $ 784,807 Expenditures by Division City Attorney $ 612,951 $ 696,518 $ 761,618 $ 648,912 $ 784,807 Authorized Positions City Attorney 4 6 6 6 TOTAL POSITIONS 4 6 6 6 13 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION CITY ATTORNEY Actual Actual Budget Estimated Proposed 001-1021-514 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 299,453 $ 323,932 $ 312,401 $ 318,860 $ 393,685 Overtime 3,547 5,172 4,000 5,490 4,000 Allowances 4,200 4,200 4,201 4,085 4,201 Extra Help 43,102 45,966 50,000 50,872 50,000 Social Security 25,879 27,540 23,900 26,222 25,714 Retirement 46,866 49,351 47,205 48,645 55,919 Health Insurance 70,844 74,922 70,278 73,207 84,732 Workers Compensation 757 1,633 1,618 - 1,882 Terminating Pay 5,294 6,525 6,215 6,361 7,274 Total Salaries and Benefits 499,942 539,241 519,818 533,742 627,407 Supplies and Materials Office Supplies 7,452 3,945 14,000 7,983 4,000 Fuel and Lubrication 190 117 500 - 150 Minor Equipment 2,820 504 3,000 1,210 500 Total Supplies and Materials 10,462 4,566 17,500 9,193 4,650 Maintenance Equipment Maintenance 2,575 315 3,000 2,242 350 Motor Vehicle Maintenance - 1,331 1,200 - 1,200 Total Maintenance 2,575 1,646 4,200 2,242 1,550 Contractual Service Professional Services 24,781 73,823 78,600 27,823 73,800 Contract Prosector 48,900 48,900 100,000 49,384 50,000 Advertising (24) - 1,000 - 500 Travel and Education 7,256 8,177 14,000 8,506 8,000 Computer Programs - - 1,200 - 500 Dues&Subscriptions 2,363 4,291 2,800 2,648 4,000 Other Contractual Services - - 3,500 - - Gas 560 149 - - - Communications 1,439 1,466 2,000 1,633 1,400 Books 14,697 12,791 14,000 13,741 12,000 Total Contractual Services 99,972 149,597 217,100 103,735 150,200 Capital Outlay - 1,468 3,000 - 1,000 TOTAL EXPENDITURES $ 612,951 $ 696,518 $ 761,618 $ 648,912 $ 784,807 14 FINANCE CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY FINANCE Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 2,453,578 $ 2,318,329 $ 2,616,355 $ 2,301,410 $ 2,532,776 Supplies and Materials 214,731 206,896 252,500 214,076 195,700 Maintenance 28,881 38,209 47,392 40,202 49,550 Contractual Service 690,446 765,900 986,551 906,911 929,919 Capital Outlay 18,574 21,108 75,063 58,112 34,000 TOTAL EXPENDITURES $ 3,406,210 $ 3,350,442 $ 3,977,861 $ 3,520,711 $ 3,741,945 Expenditures by Division Administration $ 771,174 $ 696,765 $ 926,855 $ 721,931 $ 867,257 Accounting 499,830 473,745 563,169 511,367 492,491 Purchasing 321,760 315,906 323,124 320,754 330,011 Information Systems 534,966 569,058 720,476 700,860 684,305 Utility Billing and Collections 1,120,834 1,130,708 1,257,737 1,059,299 1,190,641 Grants Management 159,305 165,077 207,500 207,500 177.740 TOTAL EXPENDITURES $ 192,596 $ 3,351,259 $ 3,998,861 $ 3,521,711 $ 3,742.445 Authorized Positions Administration 4 4 5 5 Accounting 6 6 7 7 Purchasing 4 4 4 4 Information Systems 3 3 3 3 Utility Billing and Collections 17 16 16 16 Grants Management 2 2 2 2 TOTAL POSITIONS 36 35 37 37 Grant funded 2 2 2 2 General fund 34 33 35 35 TOTAL POSITIONS 36 35 37 37 15 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION FINANCE ADMINISTRATION Actual Actual Budget Estimated Proposed 001-1031-515 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 241,541 $ 156,553 $ 265,479 $ 170,000 $ 211,638 Overtime - 172 - 200 Allowances 11,540 5,160 5,161 5,161 5,160 Extra Help - - - 950 - Social Security 18,111 11,362 20,311 12,000 15,136 Retirement 38,601 24,051 26,272 24,100 42,146 Health Insurance 55,775 31,012 37,764 33,000 64,750 Workers Compensation 607 701 871 720 1,085 Terminating Pay 4,140 2,771 3,397 3,300 6,842 Total Salaries and Benefits 370,315 231,782 359,255 249,431 346,757 Supplies and Materials Office Supplies 8,146 6,457 12,000 9,500 5,500 Minor Equipment 1,789 799 12,000 1,000 500 Other Supplies 500 - Total Supplies and Materials 9,935 7,256 24,500 10,500 6,000 Maintenance Building Maintenance 1,659 817 20,000 1,000 0 Equipment Maintenance - - 1,000 - 500 Total Maintenance 1,659 817 21,000 1,000 500 Contractual Service Professional Services 245,602 322,025 368,100 300,000 383,500 Bank Fees 43,651 34,967 45,000 35,500 35,000 Credit Card/On Line Fees 89,182 87,793 86,000 115,000 88,000 Advertising 378 1,998 5,000 2,000 2,000 Travel and Education 10,452 8,787 10,000 5,000 4,000 Computer Programs - - 3,000 2,000 500 Total Contractual Services 389,265 455,570 517,100 459,500 513,000 Capital Outlay - 1,340 5,000 1,500 1,000 TOTAL EXPENDITURES $ 771,174 $ 696,765 $ 926,855 $ 721,931 $ 867,257 16 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ACCOUNTING Actual Actual Budget Estimated Proposed 001-1032-515 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 307,778 $ 283,076 $ 347,085 $ 308,000 $ 295,095 Overtime Earnings 9 929 1,000 1,800 2,000 Allowances 4,680 4,680 5,281 2,700 5,280 Extra Help 8,538 4,240 10,000 12,000 5,000 Social Security 22,124 20,938 26,554 22,000 21,336 Retirement 47,659 42,920 43,858 41,000 51,944 Health Insurance 69,414 64,597 64,027 63,000 68,368 Workers Compensation 769 1,403 1,475 1,100 1,542 Terminating Pay 5,205 5,558 5,699 4,700 5,826 Total Salaries and Benefits 466,176 428,341 504,979 456,300 456,391 Supplies and Materials Office Supplies 19,982 17,056 23,600 17,367 17,000 Minor Equipment 851 3,622 1,000 1,000 1,000 Other Supplies - - 1,100 100 500 Total Supplies and Materials 20,833 20,678 25,700 18,467 18,500 Maintenance Building Maintenance - - 100 100 - Equipment Maintenance 1,259 862 1,200 100 1,000 Total Maintenance 1,259 862 1,300 200 1,000 Contractual Service Professional Services 5,127 3,540 5,600 3,600 3,600 Penalties - - - 17,500 - Advertising - - 1,000 100 - Travel and Education 5,669 4,449 7,000 7,000 2,000 Computer Programs 451 7,500 5,600 100 6,000 Communications 315 - - 100 - Total Contractual Services 11,562 15,489 19,200 28,400 11,600 Capital Outlay - 8,375 11,990 8,000 5,000 TOTAL EXPENDITURES $ 499,830 $ 473,745 $ 563,169 $ 511,367 $ 492,491 17 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION PURCHASING Actual Actual Budget Estimated Proposed 001-1033-515 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 169,650 $ 181,880 $ 184,863 $ 184,863 $ 193,322 Overtime Earnings 184 181 - - - Allowances 5,600 5,640 5,641 5,641 5,640 Extra Help 14,979 - - - - Social Security 13,887 14,004 14,143 14,143 11,942 Retirement 26,865 27,912 28,396 28,396 29,773 Health Insurance 40,311 41,036 41,260 41,260 44,441 Workers Compensation 425 910 950 950 987 Terminating Pay 2,906 3,556 3,650 3,650 3,816 Total Salaries and Benefits 274,807 275,119 278,903 278,903 289,921 Supplies and Materials Office Supplies 17,611 19,148 19,000 17,000 17,000 Minor Equipment 1,317 3,301 500 500 1,000 Total Supplies and Materials 18,928 22,449 19,500 17,500 18,000 Maintenance Equipment Maintenance 2,958 3,098 3,000 3,000 3,000 Total Maintenance 2,958 3,098 3,000 3,000 3,000 Contractual Service Rent 5,804 5,962 9,706 9,706 9,320 Professional Services 660 1,030 1,505 1,135 1,210 Advertising 1,439 900 1,300 1,700 1,350 Travel and Education 7,375 7,144 7,000 7,000 6,000 Computer Programs 200 204 510 1,810 210 Total Contractual Services 15,478 15,240 20,021 21,351 18.090 Capital Outlay 9,589 - 1,700 - 1.000 TOTAL EXPENDITURES $ 321,760 $ 315,906 $ 323,124 $ 320,754 $ 330,011 18 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION INFORMATION SYSTEMS Actual Actual Budget Estimated Proposed 001-1034-515 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 181,223 $ 193,097 $ 196,911 $ 176,263 $ 205,089 Allowances 5,640 5,640 5,641 5,319 6,120 Extra Help - - - 12,133 12,000 Social Security 13,602 14,569 15,065 14,219 15,116 Retirement 28,578 29,558 30,202 27,117 31,535 Health Insurance 43,311 43,716 44,231 40,793 47,439 Workers Compensation 457 972 1,019 - 1,054 Terminating Pay 3,118 3,753 3,912 3,613 4,073 Total Salaries and Benefits 275,929 291,305 296,981 279,457 322,426 Supplies and Materials Office Supplies 1,126 1,839 2,000 2,000 1,800 Minor Equipment 2,525 3,141 3,800 3,800 2,600 Other Supplies 2,116 1,341 3,000 3,000 1,300 Total Supplies and Materials 5,767 6,321 8,800 8,800 5,700 Maintenance Equipment Maintenance 9,970 16,655 26,092 24,000 26,050 Total Maintenance 9,970 16,655 26,092 24,000 26,050 Contractual Service Professional Services 180,538 181,388 269,086 269,086 247,275 Travel and Education 24,785 12,085 15,000 15,000 10,000 Computer Programs 5,308 31,026 38,700 38,700 28,400 Communications 23,684 18,885 19,444 19,444 19,454 Total Contractual Services 234,315 243,384 342,230 342,230 305,129 Capital Outlay 8,985 11,393 46,373 46,373 25,000 TOTAL EXPENDITURES $ 534,966 $ 569,058 $ 720,476 $ 700,860 $ 684,305 19 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION UTILITY BILLING AND COLLECTIONS 001-1035-515 Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 529,938 $ 551,208 $ 628,837 $ 582,622 $ 616,622 Overtime 40,532 38,325 40,000 41,958 40,000 Allowances 480 560 1,080 960 1,560 Extra Help 71,206 66,941 40,000 36,006 - Social Security 45,766 46,116 48,108 46,067 44,793 Retirement 86,680 87,118 88,469 - 92,407 Health Insurance 125,341 121,717 124,495 123,276 133,745 Workers Compensation 7,126 15,209 15,050 15,867 17,050 Terminating Pay 9,582 11,545 11,698 12,063 12,164 Total Salaries and Benefits 916,651 938,739 997,737 858,819 958,341 Supplies and Materials Office Supplies 112,529 111,238 120,000 107,309 111,500 Fuel and Lubrication 25,313 22,425 30,000 31,761 23,000 Minor Equipment 16,162 9,007 15,000 11,727 11,000 Uniforms and Cleaning 1,044 759 2,000 1,012 1,000 Other Supplies 2,150 1,364 - - - Total Supplies and Materials 157,198 144,793 167,000 151,809 146,500 Maintenance Building Maintenance - - - - - Equipment Maintenance 6,287 8,489 8,000 8,000 9,000 Motor Vehicle Maintenance 7,407 9,105 9,000 5,002 9,000 Total Maintenance 13,694 17,594 17.000 13.002 18,000 Contractual Service Professional Services 4,298 4,751 5,000 4,626 5,000 Advertising 520 - - - - Travel and Education 40 286 1,000 62 300 Computer Programs 407 - 1,500 - 1,000 Communications 3,547 934 - 408 1,000 Equipment Replacement 24,479 23,611 58,500 28,334 58,500 Total Contractual Services 33,291 29,582 66,000 33,430 65,800 Capital Outlay - - 10,000 2,239 2,000 TOTAL EXPENDITURES $ 1,120,834 $ 1,130,708 $ 1,257,737 $ 1,059,299 $ 1,190,641 20 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION GRANTS MANAGEMENT 001-1036-515.99-00 Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 117,300 $ 104,328 $ 120,000 $ 120,000 $ 106,809 Overtime - 20 - - 2,000 Extra Help 1,000 - 200 200 0 Social Security 5,000 6,941 8,200 8,200 7,007 Retirement 13,000 15,461 18,000 18,000 15,980 Health Insurance 13,000 23,737 29,000 29,000 24,495 Workers Compensation 400 518 600 600 545 Terminating Pay - 2,038 2,500 2,500 2,104 Total Salaries and Benefits 149,700 153,043 178,500 178,500 158,940 Supplies and Materials Office Supplies 1,570 4,629 6,700 6,700 4,429 Minor Equipment 500 770 300 300 1,000 Total Supplies and Materials 2,070 5,399 7,000 7,000 1,000 Maintenance Equipment Maintenance 1,000 - - - 1,500 Total Maintenance 1,000 - - - 1,500 Contractual Service Professional Services 472 3,683 7,000 7,000 2,500 Rent 300 1,102 4,000 4,000 3,300 Advertising 2,320 1,351 4,000 4,000 5,000 Travel and Education 1,443 137 7,000 7,000 2,500 Communications 1,000 - - - 1,500 Computer Programs 1,000 362 - - 1,500 Total Contractual Services 6,535 6,635 22,000 22,000 16,300 Capital Outlay - - - - - TOTAL EXPENDITURES $ 159,305 $ 165,077 $ 207,500 $ 207,500 $ 177,740 21 HUMAN RESOURCES CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY HUMAN RESOURCES Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 524,852 $ 526,218 $ 695,518 $ 534,397 $ 628,151 Supplies and Materials 8,162 13,442 14,275 14,183 9,738 Maintenance 5,310 3,312 5,700 3,312 2,131 Contractual Service 32,749 25,198 35,420 31,761 33,113 Capital Outlay 6,834 3,030 8,100 8,099 - TOTAL EXPENDITURES $ 577,907 $ 571,200 $ 759,013 $ 591,752 $ 673,133 Expenditures by Division Human Resources $ 554,240 $ 556,013 $ 743,313 $ 574,786 $ 648,007 Civil Service 23,667 15,187 15,700 16,966 25,126 TOTAL EXPENDITURES $ 577,907 $ 571,200 $ 759,013 $ 591,752 $ 673,133 Authorized Positions Human Resources 8 8 8 8 TOTAL POSITIONS 8 8 8 8 22 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION HUMAN RESOURCES Actual Actual Budget Estimated Proposed 001-1041-516 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 329,353 $ 329,528 $ 447,903 $ 329,528 $ 392,051 Overtime 2,814 5,353 2,500 12,494 5,000 Allowances 5,640 5,640 6,241 5,640 6,240 Extra Help 27,020 26,380 25,514 26,380 30,000 Social Security 25,389 25,404 34,266 25,404 22,466 Retirement 51,864 50,682 67,706 50,682 60,916 Health Insurance 76,363 74,982 100,014 74,982 89,877 Workers Compensation 825 1,645 2,528 1,645 2,560 Terminating Pay 5,584 6,543 8,846 6,543 9,041 Total Salaries and Benefits 524,852 526,157 695,518 533,298 618,151 Supplies and Materials Office Supplies 7,269 8,564 7,775 8,564 6,000 Fuel and Lubrication - 15 2,000 15 500 Minor Equipment 581 4,425 3,000 4,425 2,000 Total Supplies and Materials 7,850 13,004 12,775 13,004 8,500 Maintenance Equipment Maintenance 2,214 2,681 3,000 2,681 1,500 Motor Vehicle Maintenance 1,013 631 1,500 631 631 Total Maintenance 3,227 3,312 4,500 3,312 2,131 Contractual Service Professional Services 4,298 6,898 10,000 6,898 10,000 Advertising 369 529 500 529 529 Travel and Education 4,461 2,693 6,500 6,786 6,500 Computer Programs 150 - 1,000 1,000 1,500 Communications - 210 1,920 210 696 Furniture 2,199 180 2,500 1,650 - Total Contractual Services 11,477 10,510 22,420 17,073 19,225 Capital Outlay 6,834 3,030 8,100 8,099 - TOTAL EXPENDITURES $ 554,240 $ 556,013 $ 743,313 $ 574,786 $ 648,007 23 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION CIVIL SERVICE Actual Actual Budget Estimated Proposed 001-1042-516 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Overtime $ - $ 41 S - $ 41 $ 10,000 Extra Help - - - 724 Social Security - 3 - 52 - Retirement - 6 - 104 - Health Insurance - 10 - 161 - Terminating Pay - 1 - - - Worker's Comp - - - 3 - Terminating Pay - - - 14 - Total Salaries and Benefits - 61 - 1,099 10,000 Supplies and Materials Office Supplies 312 438 500 438 438 Minor Equipment - - 1,000 741 800 Total Supplies and Materials 312 438 1,500 1,179 1,238 Maintenance Equipment Maintenance 2,083 - 1,200 - - Total Maintenance 2,083 - 1,200 - - Contractual Service Professional Services 20,128 14,379 10,000 14,379 11,388 Travel and Education 1,144 309 3,000 309 2,500 Total Contractual Services 21,272 14,688 13,000 14,688 13,888 Capital Outlay - - - - - TOTAL EXPENDITURES $ 23,667 $ 15.187 $ 15.700 $ 16,966 $ 25.126 24 DEVELOPMENT SERVICES CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY DEVELOPMENT SERVICES Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 1,873,012 $ 1,889,855 $ 2,277,117 $ 2,189,098 $ 2,890,978 Supplies and Materials 85,313 107,517 155,637 153,553 185,250 Maintenance 8,443 17,877 59,150 52,792 42,450 Contractual Service 109,037 205,649 940,204 1,196,189 1,014,851 Capital Outlay 1,530 21,331 153,095 124,995 35,500 TOTAL EXPENDITURES $ 2,077,335 $ 2,242,229 $ 3,585,203 $ 3,716,627 $ 4,169,029 Expenditures by Division Planning $ 297,154 $ 390,112 $ 518,181 $ 795,381 $ 561,117 GIS - 83,813 489,254 484,204 175,528 Neighborhood Revitalization 180,890 254,885 324,172 355,100 245,598 Housing Programs 258,081 107,537 230,994 230,994 252,225 Inspections 979,490 1,052,558 1,450,271 1,356,481 1,480,726 Animal Control 361,720 353,324 572,331 494,467 423,733 Environmental Health - - - - 1,030,102 TOTAL EXPENDITURES $ 2,077,335 $ 2,242,229 $ 3,585,203 $ 3,716,627 $ 4,169,029 Authorized Positions Administration - - 1 1 Planning 3 3 2 2 GIS - - 1 1 Neighborhood Revitalization 2 2 2 2 Housing 3 3 3 3 Inspections 14 14 14 14 Animal Control 6 5 5 5 Environmental Health - - - 9 TOTAL POSITIONS 28 27 28 37 Reorganization: During fiscal year 2013-2014 Environmental Health was moved from the Health Department to the Development Services Department CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION PLANNING Actual Actual Budget Estimated Proposed 001-1051-517 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 164,083 $ 170,942 $ 185,806 $ 182,518 $ 200,511 Overtime 6,520 21,084 13,500 41,335 35,000 Allowances 4,680 4,680 4,680 4,519 4,680 Extra Help 11,107 4,501 12,053 2,167 17,000 Social Security 12,744 14,293 14,214 16,270 14,202 Retirement 26,759 29,303 28,401 34,937 36,035 Health Insurance 39,629 41,274 41,729 47,788 49,110 Workers Compensation 414 872 961 1,050 1,030 Terminating Pay 2,940 3,802 3,691 4,471 3,981 Total Salaries and Benefits 268,876 290,751 305,035 335,055 361,549 Supplies and Materials Office Supplies 7,631 8,192 10,425 11,920 8,200 Minor Equipment 1,000 1,143 2,752 2,745 1,200 Uniforms and Cleaning - - 1,500 1,500 - Other Supplies and Material 592 3,426 3,500 1,600 3,500 Total Supplies and Materials 9,223 12,761 18,177 17,765 12,900 Maintenance Equipment Maintenance - - - - - Contractual Service Professional Services 1,000 25,850 133,550 384,719 141,500 Advertising 7,905 8,569 9,800 8,643 9,500 Travel and Education 5,647 30,868 20,000 23,500 15,500 Computer Programs 1,636 2,670 5,524 2,617 1,200 Other Contractual Services 881 110 4,500 4,500 7,100 Communications 456 456 1,500 1,087 1,368 Total Contractual Services 17,525 68,523 174,874 425,066 176,168 Capital Outlay 1,530 18,077 20,095 17,495 10,500 TOTAL EXPENDITURES $ 297,154 $ 390,112 $ 518,181 $ 795,381 $ 561,117 26 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION GIS Actual Actual Budget Estimated Proposed 001-1050-517 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ - $ - $ 47,424 $ 47,424 $ 47,130 Overtime - - 2,000 2,000 17,576 Allowances - - - - Extra Help - - - - Social Security - - 3,530 - 4,806 Retirement - - 6,996 - 10,112 Health Insurance - - 10,109 - 10,725 Workers Compensation - - 415 - 445 Terminating Pay - - - - 921 Total Salaries and Benefits - - 70,474 49,424 91,715 Supplies and Materials Office Supplies - - 5,000 5,000 4,500 Minor Equipment - - 1,000 1,000 1,000 Uniforms and Cleaning - - 200 200 250 Other Supplies and Material - - 1,000 1,000 1,500 Total Supplies and Materials - 7,200 7,200 7,250 Maintenance Equipment Maintenance - - - - - Contractual Service Professional Services - 83,813 398,780 398,780 40,157 Advertising - - 2,000 2,000 2,500 Travel and Education - - 10,000 10,000 5,500 Computer Programs - - - 15,000 750 Other Contractual Services - - 300 300 25,200 Communications - - 500 500 456 Total Contractual Services - 83,813 411,580 426,580 74,563 Capital Outlay - - - 1,000 2,000 TOTAL EXPENDITURES $ - $ 83,813 $ 489,254 $ 484,204 $ 175,528 27 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION NEIGHBORHOOD REVITALIZATION 001-1053-517. Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 104,416 $ 110,587 $ 108,698 $ 137,252 $ 105,853 Overtime Earnings 198 1,005 2,000 1,000 1,000 Allowances 3,574 1,155 960 960 480 Extra Help 11,306 65,399 86,387 89,155 60,000 Social Security 8,845 13,229 15,589 16,132 6,838 Retirement 16,627 16,379 17,327 20,627 16,049 Health Insurance 22,520 22,473 25,010 24,546 9,161 Workers Compensation 389 786 1,177 927 805 Terminating Pay 1,615 2,156 2,364 2,673 2,112 Total Salaries and Benefits 169,490 233,169 259,512 293,272 202,298 Supplies and Materials Office Supplies 1,375 5,539 5,000 3,581 2,000 Fuel and Lubrication 703 2,781 4,000 3,375 2,800 Minor Equipment - 795 2,000 2,662 800 Other Supplies and Material 1,288 1,365 20,360 20,273 20,000 Total Supplies and Materials 3,366 10,480 31,360 29,891 25,600 Maintenance Equipment Maintenance 217 - 2,000 # 1,125 1,000 Motor Vehicle Maintenance 177 703 2,000 1,829 1,000 Total Maintenance 394 703 4,000 2,954 2,000 Contractual Service Rent 1,811 1,639 2,000 2,533 1,600 Professonal Services 104 468 300 1,578 500 Advertising 2,000 1,000 - Travel and Education 341 941 6,030 5,500 1,000 Computer Programs - - 3,500 2,500 - Other Contractual Services 5,384 7,485 8,800 8,800 9,000 Communications - - 170 572 600 Furniture and Fixtures - - 3,500 3,500 - Equipment Replacement - - - - 3,000 Total Contractual Services 7,640 10,533 26,300 25,983 15,700 Capital Outlay - - 3,000 3,000 - TOTAL EXPENDITURES $ 180,890 $ 254,885 $ 324,172 $ 355,100 $ 245,598 28 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION HOUSING PROGRAMS 001-1053-517.99-00 Housing Admin Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 110,541 $ 46,381 $ 111,034 $ 111,034 136,474 Overtime Earnings 1,012 6,199 1,000 1,000 3,000 Extra Help 44,282 20,084 30,993 30,993 19,911 Social Security 11,282 5,242 11,952 11,952 15,456 Retirement 14,878 6,996 18,695 18,695 15,420 Health Insurance 22,954 8,928 22,770 22,770 9,878 Workers Compensation 240 232 1,200 1,200 9,997 Terminating Pay 1,624 901 2,250 2,250 8,989 Total Salaries and Benefits 206,813 94,964 199,894 199,894 219,125 Supplies and Materials Office Supplies 3,998 5,943 3,000 3,000 3,000 Fuel and Lubrication - 620 1,100 1,100 1,100 Minor Equipment 834 (0) 1,000 1,000 1,000 Total Supplies and Materials 4,832 6,563 5,100 5,100 5,100 Maintenance Equipment Maintenance - - 1,000 1,000 1,000 Motor Vehicle Maintenance 204 23 1,000 1,000 1,000 Total Maintenance 204 23 2,000 2,000 2,000 Contractual Service Rent 1,357 1,572 2,000 2,000 2,000 Professional Services 5,102 742 12,000 12,000 12,000 Advertising 432 2,000 2,000 2,000 Travel and Education 5,517 815 5,500 5,500 5,500 Other Contractual Services 16,761 - - - Land 16,966 - - - Computer Programs - 2,859 2,500 2,500 2,500 Communications 97 - - - - Total Contractual Services 46,232 5,987 24,000 24,000 24,000 Capital Outlay - - - - 2,000 TOTAL EXPENDITURES $ 258,081 $ 107,537 $ 230,994 $ 230,994 $ 252,225 29 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION INSPECTIONS Actual Actual Budget Estimated Proposed 001-1052-517 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 613,209 $ 657,248 $ 695,174 $ 643,017 $ 721,715 Overtime Earnings 195 177 750 325 1,000 Allowance 12,880 13,120 8,401 8,034 13,200 Extra Help - - 35,000 23,000 35,000 Social Security 46,091 49,379 53,181 48,674 53,767 Retirement 96,011 99,718 105,593 . 97,962 110,094 Health Insurance 141,779 144,182 155,173 145,820 165,957 Workers Compensation 2,714 5,762 6,224 5,666 6,347 Terminating Pay 10,395 12,584 13,725 12,556 14,246 Total Salaries and Benefits 923,274 982,170 1,073,221 985,054 1,121,326 Supplies and Materials Office Supplies 5,772 8,707 12,500 12,545 10,000 Fuel and Lubrication 19,936 15,624 16,800 15,000 15,700 Minor Equipment 2,168 7,718 14,500 17,500 10,000 Uniforms and Cleaning 1,505 2,152 2,000 2,000 2,100 Other Supplies and Material 4,503 3,555 7,000 7,000 3,600 Total Supplies and Materials 33,884 37,756 52,800 54,045 41,400 Maintenance Equipment Maintenance 286 386 1,000 1,000 1,000 Motor Vehicle Maintenance 1,433 9,281 10,000 9,307 9,300 Total Maintenance 1,719 9,667 11,000 10,307 10,300 Contractual Service Rent 8,036 13,272 14,000 13,900 14,000 Professional Services 1,511 1,682 3,500 1,575 3,000 Advertising 1,301 - 2,500 2,500 2,500 Travel and Education 8,472 4,262 10,000 9,500 7,000 Computer Programs 1,083 495 6,500 3,000 10,000 Other Contractual Services - - 250,000 250,000 250,000 Communications 210 - 250 100 200 Equipment Replacement - - - - 20,000 Total Contractual Services 20,613 19,711 286,750 280,575 306,700 Capital Outlay - 3,254 26,500 26,500 1,000 TOTAL EXPENDITURES $ 979,490 $ 1,052,558 $ 1,450,271 $ 1,356,481 $ 1,480,726 30 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ANIMAL CONTROL Actual Actual Budget Estimated Proposed 001-1401-551 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 186,802 $ 185,351 $ 223,905 $ 205,000 $ 193,822 Overtime Earnings 14,115 13,481 14,500 13,000 14,500 Allowances 480 480 480 480 1,080 Extra Help 5,458 - 14,500 8,344 8,500 Social Security 15,103 14,464 17,129 15,250 15,032 Retirement 31,026 26,406 33,527 28,896 30,522 Health Insurance 44,356 38,043 50,203 43,330 37,190 Workers Compensation 3,826 7,094 10,297 8,536 9,097 Terminating Pay 3,393 3,482 4,440 3,563 3,840 Total Salaries and Benefits 304,559 288,801 368,981 326,399 313,583 Supplies and Materials Office Supplies 2 389 1,000 1,000 500 Fuel and Lubrication 27,198 28,017 25,000 23,552 24,000 Minor Equipment 1,026 2,952 5,000 5,000 10,000 Uniforms and Cleaning 98 1,761 2,000 2,000 2,000 Medical Supplies 4,202 3,483 4,500 4,500 4,500 Other Supplies and Material 1,482 3,355 3,500 3,500 3,500 Total Supplies and Materials 34,008 39,957 41,000 39,552 44,500 Maintenance Building Maintenance 2,994 1,841 25,650 25,000 8,000 Equipment Maintenance - - 500 250 150 Motor Vehicle Maintenance 3,132 5,643 16,000 12,281 8,000 Total Maintenance 6,126 7,484 42,150 37,531 16,150 Contractual Service Professional Services 691 721 2,900 385 400 Travel and Education 3,981 3,449 3,500 3,500 3,400 Computer Programs - - 350 350 200 Other Contractual Services 521 - - - - Utilities 5,624 4,968 6,500 6,500 6,500 Communications 3,377 3,106 3,450 3,250 3,000 Equipment Replacement 2,833 4,838 - - 16,000 Total Contractual Services 17,027 17,082 16,700 13,985 29,500 Capital Outlay - - 103,500 77,000 20,000 TOTAL EXPENDITURES $ 361,720 $ 353,324 $ 572,331 $ 494,467 $ 423,733 31 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ENVIRONMENTAL HEALTH Actual Actual Budget Estimated Proposed 001-1304-541 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ - $ - $ - $ - $ 352,188 Overtime Earnings - - - - 10,000 Allowances - - - - 3,000 Extra Help - - - - 43,500 Social Security - - - - 27,025 Retirement - - - - 54,576 Health Insurance - - - - 81,400 Workers Compensation - - - - 2,705 Terminating Pay - - - - 6,988 Total Salaries and Benefits - - - - 581,382 Supplies and Materials Office Supplies $ - $ - $ - $ - $ 25,000 Fuel and Lubrication - - - - 10,000 Minor Equipment - - - - 10,000 Uniforms and Cleaning - - - - 2,000 Other Supplies and Material - - - - 1,500 Total Supplies and Materials - - - - 48,500 Maintenance Equipment Maintenance - - - - 4,000 Motor Vehicle Maintenance - - - - 8,000 Total Maintenance - - - - 12,000 Contractual Service Professional Services - - - - 3,000 Advertising - - - - 3,000 Travel and Education - - # - - 3,500 Computer Programs - - - - 20,000 Other Contractual Services - - - - 350,000 Communications - - - - 7,200 Equipment Replacement - - - - 1,520 Total Contractual Services - - - - 388,220 Capital Outlay - - - - - TOTAL EXPENDITURES $ - $ - $ - $ - $ 1,030,102 32 CIVIC CENTER CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY CIVIC CENTER Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 377,830 $ 401,649 $ 445,212 $ 462,212 $ 438,437 Supplies and Materials 16,925 20,513 24,400 21,950 22,750 Maintenance 49,185 124,035 67,800 76,500 95,000 Contractual Service 111,964 100,042 136,700 142,300 138,250 Capital Outlay - - 11,500 - - TOTAL EXPENDITURES $ 555,904 $ 646,239 $ 685,612 $ 702,962 $ 694,437 Expenditures by Division Civic Center $ 555,904 $ 646,239 $ 685,612 $ 702,962 $ 694,437 Authorized Positions Civic Center 6 7 7 7 TOTAL POSITIONS 6 7 7 7 33 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION CIVIC CENTER Actual Actual Budget Estimated Proposed 001-1061-518 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 228,582 $ 230,273 $ 279,773 $ 279,773 $ 249,244 Overtime 25,523 42,972 27,000 44,000 43,000 Allowances 4,680 4,680 4,680 4,680 4,680 Extra Help 9,740 8,457 11,000 11,000 10,000 Social Security 18,684 20,281 21,402 21,402 22,746 Retirement 39,570 41,299 42,394 42,394 48,224 Health Insurance 43,295 40,429 43,236 43,236 45,470 Workers Compensation 3,458 7,853 10,190 10,190 9,615 Terminating Pay 4,298 5,405 5,537 5,537 5,458 Total Salaries and Benefits 377,830 401,649 445,212 462,212 438,437 Supplies and Materials Office Supplies 2,144 2,771 4,000 3,500 2,500 Fuel and Lubrication 1,107 1,805 1,750 1,750 1,750 Minor Equipment 2,352 3,317 5,250 3,500 4,000 Uniforms and Cleaning 10,269 11,490 12,000 12,000 13,000 Other Supplies and Material 1,053 1,130 1,400 1,200 1,500 Total Supplies and Materials 16,925 20,513 24,400 21,950 22,750 Maintenance Land Maintenance 17,095 22,533 28,500 28,500 31,000 Building Maintenance 27,771 98,463 35,300 43,000 60,000 Equipment Maintenance 4,319 3,039 4,000 5,000 4,000 Total Maintenance 49,185 124,035 67,800 76,500 95,000 Contractual Service Professional Services 6,337 4,826 6,500 6,500 6,000 Advertising 926 586 1,000 800 750 Travel and Education 4,121 4,487 5,000 4,500 4,500 Computer Programs - - 500 500 500 Utilities 76,130 62,915 93,700 100,000 96,500 Communications 24,450 27,228 30,000 30,000 30,000 Total Contractual Services 111,964 100,042 136,700 142,300 138,250 Capital Outlay - - 11,500 - - TOTAL EXPENDITURES $ 555,904 $ 646,239 $ 685,612 $ 702,962 $ 694,437 34 PARKS AND RECREATION CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY PARKS AND RECREATION Expenditures by Category Budget Actual Actual as amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 1,254,510 $ 1,459,275 $ 1,273,427 $ 1,330,740 $ 1,449,965 Supplies and Materials 127,149 131,570 154,100 126,400 132,896 Maintenance 308,935 384,458 506,888 448,200 391,288 Contractual Service 311,755 341,031 401,130 334,500 342,729 Capital Outlay 169,880 20,999 - 10,000 21,771 TOTAL EXPENDITURES $ 2,172,229 $ 2,337,333 $ 2,335,545 $ 2,249,840 $ 2,338,649 Expenditures by Division Parks and ROW Maintenance $ 1,272,087 $ 1,298,256 $ 1,242,926 $ 1,181,360 $ 1,271,655 Recreation 900,142 1,039,077 1,092,619 1,068,480 1,066,994 $ 2,172,229 $ 2,337,333 $ 2,335,545 $ 2,249,840 $ 2,338,649 Authorized Positions Parks and ROW Maintenance 8 8 8 8 Recreation 6 7 7 7 TOTAL POSITIONS 14 15 15 15 35 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION PARKS AND ROW MAINTENANCE Budget Actual Actual as Amended Estimated Proposed 001-1207-531 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 306,932 $ 296,884 $ 323,388 $ 306,000 $ 330,972 Overtime Earnings 25,556 35,150 35,000 35,000 35,000 Allowances 960 960 960 960 960 Extra Help 154,738 233,649 137,000 140,000 160,000 Social Security 24,714 24,849 24,741 24,000 24,209 Retirement 50,973 49,857 48,339 48,000 49,622 Health Insurance 71,454 68,822 72,160 72,000 67,797 Workers Compensation 8,538 16,637 20,984 17,000 20,927 Terminating Pay 5,718 6,442 6,383 6,000 6,536 Total Salaries and Benefits 649,583 733,250 668,955 648,960 696,023 Supplies and Materials Office Supplies 207 - 500 300 500 Fuel and Lubrication 49,874 44,756 50,000 48,000 44,756 Minor Equipment 11,794 1,825 15,000 5,000 7,500 Uniforms and Cleaning 2,771 2,000 2,000 2,000 2,000 Medical Supplies - 20 500 200 500 Other Supplies and Material 29,858 35,521 35,000 30,000 32,000 Total Supplies and Materials 94,504 84,122 103,000 85,500 87,256 Maintenance Land Maintenance 138,736 136,620 115,000 139,000 136,620 Building Maintenance 640 5,023 1,000 1,000 1,000 Other Maintenance 86,862 145,840 135,528 110,000 145,840 Equipment Maintenance 10,114 10,321 10,000 10,000 10,321 Motor Vehicle Maintenance 29,445 34,183 62,360 45,000 34,183 Total Maintenance 265,797 331,987 323,888 305,000 327,964 Contractual Service Rent 7,112 13,607 15,000 14,000 13,500 Professional Services 2,942 3,782 5,000 4,000 5,000 Advertising 1,275 2,194 1,200 1,100 1,200 Travel and Education 3,810 3,801 4,000 4,000 3,801 Beautification Commission 8,330 6,070 8,000 6,500 6,070 Utilities 41,981 46,187 50,000 47,000 46,187 Communications - - 1,000 300 - Equipment Replacement 26,873 52,257 62,883 55,000 62,883 Total Contractual Services 92,323 127,898 147,083 131,900 138,641 Capital Outlay 169,880 20,999 - 10,000 21,771 TOTAL EXPENDITURES $ 1,272,087 $ 1,298,256 $ 1,242,926 $ 1,181,360 $ 1,271,655 36 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION RECREATION Actual Actual Budget Estimated Proposed 001-1402-551 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 217,455 $ 228,520 $ 262,463 $ 250,000 $ 284,945 Overtime Earnings 79,054 122,655 60,000 152,000 100,000 Allowances 3,480 3,480 2,780 2,780 3,480 Extra Help 172,765 221,274 160,000 160,000 200,000 Social Security 34,674 40,543 20,079 20,000 29,640 Retirement 42,955 46,553 37,302 37,000 61,454 Health Insurance 45,549 47,913 46,919 46,000 57,101 Workers Compensation 4,299 8,984 10,059 9,000 11,688 Terminating Pay 4,696 6,103 4,870 5,000 5,634 Total Salaries and Benefits 604,927 726,025 604,472 681,780 753,942 Supplies and Materials Office Supplies 4,955 6,842 6,500 5,000 5,500 Fuel and Lubrication 14 - 2,500 100 1,500 Minor Equipment 2,683 11,945 13,800 13,000 10,000 Uniforms and Cleaning 800 1,021 800 800 1,000 Other Supplies and Material 24,193 27,640 27,500 22,000 27,640 Total Supplies and Materials 32,645 47,448 51,100 40,900 45,640 Maintenance Building Maintenance 41,870 47,686 176,900 140,000 58,574 Equipment Maintenance 847 4,250 5,100 3,000 4,250 Motor Vehicle Maintenance 421 535 1,000 200 500 Total Maintenance 43,138 52,471 183,000 143,200 63,324 Contractual Service Rent 23,816 19,190 30,000 20,000 19,190 Professional Services 34,903 28,858 45,000 29,000 18,000 Advertising 1,543 1,856 1,550 1,500 1,850 Travel and Education 6,966 5,489 4,500 4,500 5,000 Computer Programs 360 560 1,200 600 1,000 Recreation Programs 55,662 59,597 47,000 47,000 60,800 Utilities 77,449 73,171 97,647 75,000 73,836 Communications 18,733 24,412 27,150 25,000 24,412 Total Contractual Services 219,432 213,133 254,047 202,600 204,088 Capital Outlay - - - - - TOTAL EXPENDITURES $ 900,142 $ 1,039,077 $ 1,092,619 S 1,068,480 S 1,066,994 37 LIBRARY CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY LIBRARY Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 842,841 $ 903,381 $ 898,037 $ 777,100 $ 896,855 Supplies and Materials 35,181 50,544 46,450 46,450 39,450 Maintenance 171,636 197,900 161,000 161,000 191,000 Contractual Service 110,379 92,419 118,928 118,928 105,500 Capital Outlay 14,950 33,003 27,000 27,000 24.000 TOTAL EXPENDITURES $ 1,174,987 $ 1,277,247 $ 1,251,415 $ 1.130.478 $ 1,256.805 Expenditures by Division Library $ 1,174,987 $ 1,277,247 $ 1,251,415 $ 1,130,478 $ 1,256,805 Authorized Positions Library 14 13 13 13 TOTAL POSITIONS 14 13 13 13 38 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION LIBRARY Actual Actual Budget Estimated Proposed 001-1403-551 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 516,213 $ 546,964 $ 555,127 $ 441,609 $ 535,801 Overtime Earnings 748 758 - - 1,000 Allowances 4,680 4,680 4,201 4,201 6,480 Extra Help 87,142 107,381 96,200 96,200 118,000 Social Security 46,478 49,770 42,467 35,890 41,151 Retirement 78,370 80,734 82,490 81,779 79,651 Health Insurance 99,354 100,076 103,969 103,969 101,728 Workers Compensation 1,260 2,667 2,796 2,796 2,677 Terminating Pay 8,596 10,351 10,787 10,656 10,367 Total Salaries and Benefits 842,841 903,381 898,037 777,100 896,855 Supplies and Materials Office Supplies 20,972 28,413 23,000 23,000 20,000 Fuel and Lubrication 430 361 450 450 450 Minor Equipment 2,731 6,551 5,000 5,000 4,500 Uniforms and Cleaning 3,772 7,165 10,000 10,000 6,500 Other Supplies and Material 7,276 8,054 8,000 8,000 8,000 Total Supplies and Materials 35,181 50,544 46,450 46,450 39,450 Maintenance Building Maintenance 25,076 26,791 15,000 15,000 30,000 Other Maintenance 2,634 4,122 - - 2,000 Equipment Maintenance 7,621 7,855 9,000 9,000 7,000 Library Materials 136,305 159,132 137,000 137,000 152,000 Total Maintenance 171,636 197,900 161,000 161,000 191,000 Contractual Service Rent 1,028 882 3,528 3,528 2,000 Professional Services 496 534 7,000 7,000 3,000 Advertising 341 3,316 3,100 3,100 4,200 Travel and Education 4,980 3,984 7,000 7,000 6,000 Computer Programs 1,524 3,994 4,000 4,000 4,000 Other Contractual Services 30,471 38,287 41,000 41,000 41,000 Utilities 61,930 31,002 42,000 42,000 34,000 Communications 9,609 10,420 11,300 11,300 11,300 Total Contractual Services 110,379 92,419 118,928 118,928 105,500 Capital Outlay 14,950 33,003 27,000 27,000 24,000 TOTAL EXPENDITURES $ 1,174,987 $ 1,277,247 $ 1,251,415 $ 1,130,478 $ 1,256,805 39 POLICE CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY POLICE Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 14,940,503 $ 15,852,169 $ 16,295,795 $ 16,404,824 $ 16,658,838 Supplies and Materials 798,889 732,666 807,429 767,930 735,000 Maintenance 290,679 288,788 408,500 348,500 330,000 Contractual Service 1,360,103 1,484,309 1,813,221 1,779,021 1,697,172 Capital Outlay 30,174 32,792 82,256 80,256 63,006 TOTAL EXPENDITURES $ 17,420,348 $ 18,390,724 S 19.407.201 $ 19,380,531 $ 19,484.016 Expenditures by Division Police S 17,420,348 $ 18,390,724 $ 19,407,201 $ 19,380,531 $ 19,484,016 Authorized Positions Police 165 165 167 167 Grant Funded Positions Auto Theft Task Force 1 1 1 1 ARRA grant 6 6 6 6 General Fund 158 158 160 160 165 165 167 167 40 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION POLICE Actual Actual Budget Estimated Proposed 001-1101-521 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 9,440,632 $ 9,680,130 $ 10,162,810 $ 10,104,810 $ 10,468,965 Overtime Earnings 667,391 996,350 632,699 842,699 644,000 Training 77,116 125,409 100,000 125,000 75,000 Step Grant - 4,948 4,948 - Allowances 18,480 17,400 18,120 16,149 24,360 Extra Help 3,664 14,075 97,000 100,000 95,000 Social Security 745,298 791,879 838,424 819,424 812,132 Retirement 1,557,133 1,606,155 1,669,244 1,681,244 1,684,785 Health Insurance 2,110,180 2,097,650 2,199,957 2,156,957 2,240,856 Workers Compensation 166,668 339,631 380,660 361,660 401,235 Terminating Pay 153,941 183,490 191,933 191,933 212,505 Total Salaries and Benefits 14,940,503 15,852,169 16,295,795 16,404,824 16,658,838 Supplies and Materials Office Supplies 35,999 35,026 37,000. 32,000 32,000 Fuel and Lubrication 577,610 524,006 550,000 526,000 524,000 Minor Equipment 18,959 23,631 27,250 22,250 24,000 Uniforms and Cleaning 111,163 99,558 126,929 126,929 100,000 Medical Supplies 287 - 500 1 - Other Supplies and Material 54,871 50,445 65,750 60,750 55,000 Total Supplies and Materials 798,889 732,666 807,429 767,930 735,000 Maintenance Building Maintenance 110,514 88,967 135,000 105,000 109,500 Equipment Maintenance 37,501 36,740 65,500 65,500 65,500 Motor Vehicle Maintenance 142,664 163,081 208,000 178,000 155,000 Total Maintenance 290,679 288,788 408,500 348,500 330,000 Contractual Service Rent 25,671 18,711 24,000 22,000 24,000 Task Force Vehicle Lease 73,209 83,225 93,832 67,032 83,225 Insurance 900 1,200 2,000 1,800 1,200 Professional Services 128,820 132,944 154,385 154,385 134,000 Advertising 6,789 4,093 8,200 7,200 4,000 Travel and Education 76,998 88,033 103,558 95,558 85,000 LEOSE 1,438 340 - - 8,756 Computer Programs 10,039 5,259 22,600 22,600 30,300 Support of Prisoners 470,368 494,311 428,200 447,000 428,000 Utilities 103,473 79,507 101,600 96,600 79,600 Communications 75,834 78,928 95,900 85,900 75,000 Radio Co-Op 190,864 191,017 321,008 321,008 286,153 CVE - 1,197 - - - Equipment Replacement 195,700 305,544 457,938 457,938 457,938 Total Contractual Services 1,360,103 1,484,309 1,813,221 1,779,021 1,697,172 Capital Outlay 30,174 32,792 82,256 80,256 63,006 TOTAL EXPENDITURES $ 17,420,348 $ 18,390,724 $ 19,407,201 $ 19,380,531 $ 19,484,016 41 FIRE CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY FIRE Expenditures by Category Budget Actual Actual as amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 10,344,586 $ 10,459,460 $ 10,835,264 $ 10,856,204 $ 11,123,143 Supplies and Materials 265,901 252,399 315,355 297,955 293,450 Maintenance 282,682 308,371 337,900 327,900 337,562 Contractual Service 328,983 440,479 588,265 563,965 452,518 Capital Outlay 36,671 107,179 128,820 128,820 82,329 TOTAL EXPENDITURES $ 11,258,823 $ 11,567,888 $ 12,205,604 $ 12,174,844 $ 12,289,002 Expenditures by Division Fire $ 11,258,823 $ 11,567,888 $ 12.205.604 $ 12,174,844 $ 12,289,002 Authorized Positions Fire 107 107 108 108 42 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION FIRE Budget Actual Actual as amended Estimated Proposed 001-1121-522 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 6,755,446 $ 6,939,639 $ 7,098,052 $ 7,098,052 $ 7,217,407 Overtime 601,171 454,461 600,000 550,000 600,000 Allowances 18,880 20,080 21,600 23,440 24,480 Extra Help - - 4,200 4,200 600 Social Security 70,436 72,833 75,387 76,587 85,698 Retirement 1,138,554 1,102,982 1,136,636 1,147,636 1,183,610 Health Insurance 1,523,189 1,491,535 1,502,232 1,555,232 1,610,188 Workers Compensation 119,210 241,315 261,960 260,960 260,757 Terminating Pay 117,700 136,615 135,197 140,097 140,403 Total Salaries and Benefits 10,344,586 10,459,460 10,835,264 10,856,204 11,123,143 Supplies and Materials Office Supplies 5,247 5,722 7,750 7,750 6,000 Fuel and Lubrication 105,440 105,667 109,000 111,200 116,000 Minor Equipment 6,074 4,610 7,900 7,900 9,000 Uniform and Bunker 100,606 89,664 116,637 110,337 101,085 Cleaning 12,834 12,139 13,100 12,800 12,000 Medical Supplies 16,248 18,143 37,718 24,718 34,755 Other Supplies and Material 11,597 6,233 12,950 12,950 7,000 Fire Prevention Supplies 7,855 10,221 10,300 10,300 7,610 Total Supplies and Materials 265,901 252,399 315,355 297,955 293,450 Maintenance Building Maintenance 53,507 79,695 85,000 75,000 53,162 Furniture Maintenance 4,693 6,510 9,000 9,000 5,000 Equipment Maintenance 47,532 47,706 60,000 60,000 90,000 Motor Vehicle Maintenance 176,950 174,460 183,900 183,900 189,400 Total Maintenance 282,682 308,371 337,900 327,900 337,562 Contractual Service Rent 7,853 4,792 5,500 5,500 5,500 Professional Services 56,286 50,603 90,050 90,050 38,150 Advertising 1,881 2,673 4,100 3,500 2,800 Travel and Education 49,799 64,128 68,750 68,750 39,603 LEOSE 8,809 10,393 13,000 13,000 8,400 Boot Strap Program - 26,293 48,000 28,000 - Computer Programs 3,339 3,309 3,600 3,600 3,500 Utilities 53,469 50,028 63,200 62,500 62,500 Communications 57,776 55,626 62,000 59,000 62,000 Equipment Replacement . 89,771 172,634 230,065 230,065 230,065 Total Contractual Services 328,983 440,479 588,265 563,965 452,518 Capital Outlay 36,671 107,179 128,820 128,820 82,329 TOTAL EXPENDITURES $ 11,258,823 $ 11,567,888 $ 12,205,604 $ 12,174,844 $ 12,289,002 43 HEALTH CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY HEALTH Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 1,155,088 $ 1,150,442 $ 1,514,813 $ 1,102,936 $ 925,573 Supplies and Materials 144,771 137,636 154,200 141,843 75,300 Maintenance 72,256 60,627 94,100 83,845 52,720 Contractual Service 881,763 519,864 764,720 703,302 207,910 Capital Outlay 2,832 4,879 20,000 19,068 3,700 TOTAL EXPENDITURES $ 2,256,710 $ 1,873,448 $ 2,547,833 $ 2,050,994 $ 1,265,203 Expenditures by Division Health Unit $ 1,040,117 $ 881,780 $ 1,053,375 $ 869,621 $ 939,327 Employee/Retiree Health Clinic 251,574 286,296 331,848 283,080 325,876 Environmental Health 965,019 705,372 1,162,610 898,293 - $ 2,256,710 $ 1,873,448 $ 2,547,833 $ 2,050,994 $ 1,265,203 Authorized Positions Health Unit 36.75 36.75 37.75 37.75 Employee/Retiree Health Clinic 3 3 3 3 Environmental Health 6 6 8 - 45.75 45.75 48.75 40.75 Grant Funded Positions Women,Infants and Children 10.75 11.75 11.75 11.75 Preventive Health 3 3 3 3 Primary Health 1 1 1 1 Immunizations 3 3 3 3 Bioterrorism 2 1 1 1 CDBG 3 2 3 3 Nurse Family Partnership 7 7 7 7 Hospitalization Insurance Fund 3 3 3 3 General Fund 13 14 16 8 45.75 45.75 48.75 40.75 44 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION HEALTH Actual Actual Budget Estimated Proposed 001-1301-541 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 408,100 $ 350,649 $ 395,776 $ 316,361 $ 407,566 Overtime 1,738 3,653 8,200 8,145 3,000 Allowances 11,160 6,440 9,840 8,574 10,558 Extra Help 25,683 26,555 27,000 26,301 28,000 Social Security 30,848 27,266 30,276 25,380 31,712 Retirement 63,474 51,677 59,694 43,116 63,046 Health Insurance 95,933 74,547 87,713 62,431 93,633 Workers Compensation 2,294 4,050 5,125 3,785 4,242 Terminating Pay 6,284 5,606 6,951 5,290 7,240 Total Salaries and Benefits 645,514 550,443 630,575 499,383 648,997 Supplies and Materials Office Supplies 18,422 14,182 18,000 18,000 14,200 Fuel and Lubrication 1,179 2,351 3,000 3,000 2,300 Minor Equipment 770 741 2,000 2,000 1,000 Uniforms and Cleaning 10,196 6,388 8,000 7,641 4,500 Medical Supplies 57,601 50,036 48,200 42,937 31,000 Other Supplies and Material 3,469 4,297 5,000 4,567 3,300 Total Supplies and Materials 91,637 77,995 84,200 78,145 56,300 Maintenance Building Maintenance 22,991 34,758 35,500 33,707 26,250 Equipment Maintenance 37,956 23,892 40,100 40,258 24,470 Motor Vehicle Maintenance 1,317 393 2,000 2,000 2,000 Total Maintenance 62,264 59,043 77,600 75,965 52,720 Contractual Service Rent 1,845 - 2,800 1,620 2,800 Insurance 15,025 - 25,000 25,000 - Professional Services 68,922 73,686 67,500 66,658 67,500 Advertising 1,307 315 500 2,000 1,000 Travel and Education 12,455 9,296 13,000 14,100 9,260 Other Contractual Service 17,735 5,549 27,700 22,749 15,930 Utilities 50,992 35,367 59,000 31,578 38,000 Communications 69,589 65,207 60,500 44,752 38,120 Equipment Replacement - - - 5,251 5,000 Total Contractual Services 237,870 189,420 256,000 213,708 177,610 Capital Outlay 2,832 4,879 5,000 2,420 3,700 TOTAL EXPENDITURES $ 1,040,117 $ 881,780 $ 1,053,375 $ 869,621 $ 939,327 45 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION EMPLOYEE / RETIREE HEALTH CLINIC Actual Actual Budget Estimated Proposed 001-1303-541 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 136,303 $ 159,245 $ 178,924 $ 148,844 $ 186,201 Allowances 360 480 480 480 480 Social Security 9,511 11,067 13,688 10,735 12,359 Retirement 20,037 23,742 26,748 22,301 27,929 Health Insurance 25,787 37,031 40,398 34,608 43,302 Workers Compensation 926 2,195 2,537 2,066 2,587 Terminating Pay 2,520 3,180 3,573 2,971 3,718 Total Salaries and Benefits 195,444 236,940 266,348 222,005 276,576 Supplies and Materials Office Supplies 3,658 3,132 5,000 4,508 4,000 Medical Supplies 10,085 15.171 20,000 20,000 15,000 Total Supplies and Materials 13,743 18.303 25,000 24,508 19,000 Maintenance Equipment Maintenance - - - - - Total Maintenance - - - - - Contractual Service Professional Services 40,237 29,339 35,000 34,567 26,300 Travel and Education 1,480 - 3,000 2,000 2,000 Communications 670 1,714 2,500 - 2,000 Total Contractual Services 42,387 31.053 40,500 36,567 30,300 Capital Outlay - - - - - TOTAL EXPENDITURES $ 251,574 $ 286,296 $ 331,848 $ 283,080 $ 325,876 46 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ENVIRONMENTAL HEALTH Actual Actual Budget Estimated Proposed 001-1304-541 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 190,481 $ 218,479 $ 420,449 $ 225,991 $ - Overtime Earnings 7,496 6,406 10,000 10,000 - Allowances 1,960 1,840 3,360 2,560 - Extra Help 20,268 29,081 43,500 31,739 - Social Security 15,343 18,703 22,538 18,925 - Retirement 30,564 33,648 44,258 34,153 - Health Insurance 43,871 49,008 65,888 52,089 - Workers Compensation 725 1,566 2,069 1,617 - Terminating Pay 3,422 4,328 5,828 4,474 - Total Salaries and Benefits 314,130 363,059 617,890 381,548 - Supplies and Materials Office Supplies 36,374 39,080 22,500 23,340 - Fuel and Lubrication - - 10,000 10,000 - Minor Equipment 76 287 2,500 2,500 - Uniforms and Cleaning 1,399 553 3,000 2,484 - Other Supplies and Material 1,542 1,418 7,000 866 - Total Supplies and Materials 39,391 41,338 45,000 39,190 - Maintenance Equipment Maintenance - 660 1,000 1,000 - Motor Vehicle Maintenance 9,992 924 15,500 6,880 - Total Maintenance 9,992 1,584 16,500 7,880 - Contractual Service Professional Services 474 1,973 5,000 551 - Advertising 403 - 5,000 2,441 - Travel and Education 832 1,529 4,500 5,218 - Computer Programs 283 19,552 25,000 19,301 - Other Contractual Services 597,153 267,760 420,000 420,000 - Communications 1,361 8,577 7,200 3,996 - Equipment Replacement 1,000 - 1,520 1,520 - Total Contractual Services 601,506 299,391 468,220 453,027 - Capital Outlay - - 15,000 16,648 - TOTAL EXPENDITURES $ 965,019 $ 705,372 $ 1,162,610 $ 898,293 $ - 47 PUBLIC WORKS CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY PUBLIC WORKS Expenditures by Category Budget Actual Actual as amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 4,549,934 $ 4,712,025 $ 5,385,866 $ 5,366,084 $ 5,569,559 Supplies and Materials 387,079 372,756 437,100 406,600 392,000 Maintenance 635,107 697,685 872,400 934,700 1,069,000 Contractual Service 1,736,202 2,148,233 2,347,909 2,262,700 2,094,497 Capital Outlay 813,950 902,123 1,202,497 1,202,197 712,061 TOTAL EXPENDITURES $ 8,122,272 $ 8,832,822 $ 10,245,772 $ 10,172,281 $ 9,837,117 Expenditures by Division Administration $ 760,057 $ 1,082,188 $ 966,456 $ 966,421 $ 871,786 Engineering 312,529 346,619 360,716 360,916 382,353 Streets 2,452,103 2,951,698 3,555,923 3,556,623 3,297,722 Drainage 1,945,058 1,788,352 2,369,978 2,342,096 2,406,446 Electrical 1,567,468 1,593,648 1,802,217 1,725,843 1,665,067 Equipment Services 607,360 611,943 668,084 697,884 743,959 City Hall 477,697 458,374 522,398 522,498 469,784 TOTAL EXPENDITURES $ 8,122,272 $ 8,832,822 $ 10,245,772 $ 10,172,281 $ 9,837,117 Authorized Positions Administration 7 7 8 8 Engineering 4 4 4 4 Streets 22 22 22 22 Drainage 28 28 28 28 Electrical 8 8 8 8 Equipment Services 5 5 6 6 City Hall 1 1 1 1 TOTAL POSITIONS 75 75 77 77 48 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ADMINISTRATION Actual Actual Budget Estimated Proposed 001-1201-531 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 291,101 $ 401,225 $ 448,553 $ 448,553 $ 418,126 Overtime Earnings 4,086 6,263 3,500 3,500 7,800 Allowances 11,021 13,341 11,880 11,880 12,000 Extra Help 100,515 75,942 90,000 90,000 90,000 Social Security 29,071 35,242 34,316 34,316 22,530 Retirement 46,802 62,314 68,644 68,644 50,422 Health Insurance 54,140 59,161 66,916 66,916 68,622 Workers Compensation 2,100 4,322 4,787 4,787 3,685 Terminating Pay 4,789 8,043 8,897 8,897 6,523 Total Salaries and Benefits 543,625 665,853 737,493 737,493 679,708 Supplies and Materials Office Supplies 3,825 3,396 4,300 4,300 5,000 Fuel and Lubrication 1,062 1,180 1,200 1,200 1,200 Minor Equipment 858 466 1,000 1,000 1,000 Uniforms and Cleaning 596 676 1,250 1,250 1,000 Medical Supplies 65 186 200 200 200 Other Supplies and Material 728 2,326 1,500 1,500 1,000 Total Supplies and Materials 7,134 8,230 9,450 9,450 9,400 Maintenance Building Maintenance 18,392 28,685 15,000 15,000 33,000 Equipment Maintenance 7,272 18,708 3,000 3,000 1,500 Motor Vehicle Maintenance 590 1,819 5,000 5,000 3,000 Total Maintenance 26,254 49,212 23,000 23,000 37,500 Contractual Service GPS Service Costs 65,050 73,175 65,000 65,000 70,000 Rent 3,886 7,077 4,500 4,500 3,500 Professional Services 718 484 1,000 1,000 1,000 Advertising 1,309 1,359 3,685 3,000 3,500 Travel and Education 6,269 16,765 9,700 10,000 6,200 Computer Programs - - 800 800 - Other Contractual Services 68,333 213,600 40,000 40,000 5,000 Utilites 18,210 16,902 22,700 22,700 23,500 Communications 1,059 27,696 30,000 30,000 30,000 Equipment Replacement 18,210 1,835 2,478 2,478 2,478 Total Contractual Services 183,044 358,893 179,863 179,478 145,178 Capital Outlay - - 16,650 17,000 - TOTAL EXPENDITURES $ 760,057 $ 1,082,188 $ 966,456 $ 966,421 $ 871,786 49 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ENGINEERING Actual Actual Budget Estimated Proposed 001-1202-531 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 170,160 $ 180,463 $ 186,920 $ 186,920 $ 195,270 Overtime Earnings 21,273 28,736 5,000 5,000 10,000 Allowances 5,940 5,940 5,940 5,940 5,940 Extra Help 3,441 - - - Social Security 14,303 15,223 14,208 14,208 15,255 Retirement 29,474 31,234 28,821 28,821 31,627 Health Insurance 39,489 42,368 41,902 41,902 45,275 Workers Compensation 1,097 3,468 3,742 3,742 3,749 Terminating Pay 3,109 4,001 3,733 3,733 3,887 Total Salaries and Benefits 288,286 311,433 290,266 290,266 311,003 Supplies and Materials Office Supplies 66 3,060 1,900 2,400 2,400 Fuel and Lubrication 3,893 3,907 5,000 5,000 5,000 Minor Equipment 254 - - - 250 Uniforms and Cleaning 133 684 500 500 500 Other Supplies and Material 724 504 600 1,000 500 Total Supplies and Materials 5,070 8,155 8,000 8,900 8,650 Maintenance Equipment Maintenance 1,797 416 600 600 500 Motor Vehicle Maintenance - 329 1,000 1,000 1,000 Total Maintenance 1,797 745 1,600 1,600 1,500 Contractual Service Professional Services 1,448 2,910 52,600 52,600 50,000 Advertising - 403 500 700 2,000 Travel and Education 284 1,191 4,600 3,700 1,200 Computer Programs - 1,710 3,150 3,150 - Other Contractual Services 11,400 11,488 - - - Communications - 670 - - - Equipment Replacement 4,244 7,914 - - 8,000 Total Contractual Services 17,376 26,286 60,850 60,150 61,200 Capital Outlay - - - - - TOTAL EXPENDITURES $ 312,529 $ 346,619 $ 360,716 $ 360,916 $ 382,353 50 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION STREETS Actual Actual Budget Estimated Proposed 001-1203-531 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 708,561 $ 686,030 $ 868,051 $ 868,051 $ 888,689 Overtime Earnings 67,680 64,134 75,000 75,000 75,000 Allowances 480 480 1,200 1,200 480 Extra Help 13,526 29,527 30,000 30,000 40,000 Social Security 57,655 58,812 68,663 68,663 70,426 Retirement 118,968 110,781 125,166 125,166 144,334 Health Insurance 157,274 147,843 178,628 178,628 195,592 Workers Compensation 40,304 78,057 100,130 100,130 104,453 Terminating Pay 13,117 14,606 16,581 16,581 17,557 Total Salaries and Benefits 1,177,565 1,190,270 1,463,419 1,463,419 1,536,531 Supplies and Materials Fuel and Lubrication 160,278 133,972 135,000 135,000 140,000 Minor Equipment 782 2,087 11,000 10,000 5,000 Uniforms and Cleaning 3,295 2,658 3,000 3,000 3,000 Other Supplies and Material 5,944 6,174 4,600 2,100 3,000 Total Supplies and Materials 170,299 144,891 153,600 150,100 151,000 Maintenance dp Streets 237,289 261,259 254,000 284,000 , Equipment Maintenance 144 2,130 2,500 2,500 75,000 Motor Vehicle Maintenance 63,427 86,198 77,300 47,300 10,000 Total Maintenance 300,860 349,587 333,800 333,800 485,000 Contractual Service Rent - 19,010 21,000 21,000 20,000 Professional Services 1,886 3,892 1,500 4,000 4,000 Advertising 2,971 3,188 4,927 5,627 6,000 Travel and Education 857 139 1,000 2,000 5,000 Computer Programs - - 200 200 - Communication 118 205 200 200 250 Equipment Replacement 170,034 338,393 397,880 397,880 397,880 Total Contractual Services 175,866 364,827 426,707 430,907 433,130 Capital Outlay •� City Streets Program 279,519 543,516 300,000 300,000 CDBG Streets Program 305,567 320,104 811,397 811,397 297,061 Sidewalks and Ramps 37,677 38,503 50,000 50,000 50,000 Capital Outlay 4,750 - 17,000 17,000 45,000 Total Capital Outlay 627,513 902,123 1,178,397 1,178,397 692,061 TOTAL EXPENDITURES $ 2,452,103 $ 2,951,698 $ 3,555,923 $ 3,556,623 $ 3,297,722 51 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION DRAINAGE Actual Actual Budget Estimated Proposed 001-1204-531 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 736,146 $ 751,957 $ 1,054,877 $ 1,054,877 $ 1,103,376 Overtime Earnings 49,983 18,974 40,000 40,000 40,000 Allowances 480 480 480 480 480 Extra Help 154,019 136,208 32,000 32,000 32,000 Social Security 69,870 64,467 80,700 80,700 82,526 Retirement 121,766 113,996 157,268 157,286 171,080 Health Insurance 175,958 166,242 235,765 235,765 254,280 Workers Compensation 24,748 50,186 58,520 58,520 77,462 Terminating Pay 13,159 15,090 20,853 20,853 21,827 Total Salaries and Benefits 1,346,129 1,317,600 1,680,463 1,680,481 1,783,031 Supplies and Materials Fuel and Lubrication 115,975 123,562 150,000 123,000 125,000 Minor Equipment 3,662 2,768 4,000 4,000 2,000 Uniforms and Cleaning 4,092 4,422 4,500 4,500 4,500 Other Supplies and Material 1,068 1,171 2,000 2,000 1,100 Total Supplies and Materials 124,797 131,923 160,500 133,500 132,600 Maintenance Building Maintenance 453 401 5,000 5,000 1,500 Drainage 8,157 11,793 20,000 20,000 50,000 Streets 9,231 1,498 15,000 15,000 10,000 Equipment Maintenance 3,905 6,921 10,000 10,000 75,000 Motor Vehicle Maintenance 122,041 118,329 180,000 180,000 55,000 Total Maintenance 143,787 138,942 230,000 230,000 191,500 Contractual Service Rent 1,354 - 9,800 9,800 5,000 Professional Services 2,422 3,939 5,500 5,500 2,000 Advertising - - - - 1,000 Travel and Education 1,285 706 1,600 1,600 1,600 Computer Programs - - - - - Regulatory Costs 26,819 15,507 25,000 25,000 25,000 Utilities 11,028 8,648 15,000 15,000 9,000 Communications 267 205 400 500 - Equipment Replacement 100,733 170,882 235,715 235,715 235,715 Total Contractual Services 143,908 199,887 293,015 293,115 279,315 Capital Outlay 186,437 - 6,000 5,000 20,000 TOTAL EXPENDITURES $ 1,945,058 $ 1,788,352 $ 2,369,978 $ 2.342,096 $ 2,406,446 52 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ELECTRICAL Actual Actual Budget Estimated Proposed 001-1205-531 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 396,603 $ 363,793 $ 394,561 $ 394,561 $ 406,159 Overtime Earnings 29,825 34,866 20,000 20,000 30,000 Allowances 480 630 480 480 480 Extra Help - 16,909 20,000 20,000 - Social Security 31,139 29,460 30,186 30,186 32,982 Retirement 65,116 59,368 58,888 58,888 66,903 Health Insurance 90,650 83,087 87,611 87,611 92,948 Workers Compensation 10,401 19,044 21,366 21,366 21,592 Terminating Pay 7,175 7,841 7,751 7,751 7,979 Total Salaries and Benefits 631,389 614,998 640,843 640,843 659,043 Supplies and Materials Office Supplies 129 109 1,000 100 500 Fuel and Lubrication 21,651 22,004 27,000 27,000 20,000 Minor Equipment 1,096 786 2,000 2,000 2,000 Uniforms and Cleaning 2,338 2,163 2,900 2,900 2,500 Other Supplies and Material 3,655 3,777 4,000 4,000 3,500 Total Supplies and Materials 28,869 28,839 36,900 36,000 28,500 Maintenance Building Maintenance 3,855 6,667 19,000 19,000 4,000 Equipment Maintenance 1,535 1,118 1,100 2,000 500 Motor Vehicle Maintenance 37,315 16,179 39,000 39,000 40,000 Signal Systems 21,347 37,082 29,800 29,800 40,000 Total Maintenance 64,052 61,046 88,900 89,800 84,500 Contractual Service Rent 413 138 300 300 300 Professional Services 1,311 6,038 1,000 1,000 500 Advertising - 336 400 400 500 Travel and Education 2,064 786 1,600 1,600 1,600 Computer Programs 26 - 200 200 200 Other Contractual Services 25,642 6,066 50,000 50,000 10,000 Utilities 779,224 810,668 900,900 900,900 801,200 Communications 1,690 2,930 3,800 3,800 2,000 Equipment Replacement 32,788 61,803 76,724 - 76,724 Total Contractual Services 843,158 888,765 1,034,924 958,200 893,024 Capital Outlay - - 650 1,000 - TOTAL EXPENDITURES $ 1,567,468 $ 1,593,648 $ 1,802,217 $ 1,725,843 S 1,665,067 53 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION EQUIPMENT SERVICES Actual Actual Budget Estimated Proposed 001-1281-531 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 181,425 $ 234,777 $ 254,687 $ 254,687 $ 264,298 Overtime 35,652 31,794 30,000 30,000 30,000 Allowances 1,230 1,880 2,280 480 2,230 Extra Help 111,625 70,740 48,000 30,000 50,000 Social Security 21,735 23,780 19,484 19,484 21,311 Retirement 32,205 41,350 38,030 38,030 38,469 Health Insurance 41,580 53,810 56,775 56,775 51,839 Workers Compensation 4,211 11,538 11,256 11,256 9,812 Terminating Pay 3,536 5,359 5,022 5,022 4,450 Total Salaries and Benefits 433,199 475,028 465,534 445,734 472,409 Supplies and Materials Office Supplies 999 1,290 2,000 2,000 2,000 Fuel&Lubrication 14,201 15,269 20,000 20,000 20,000 Minor Equipment 2,308 1,288 4,000 4,000 5,000 Uniforms and Cleaning 10,641 10,974 18,000 18,000 15,000 Other Supplies and Material 12,516 12,760 15,000 15,000 14,000 Total Supplies and Materials 40,665 41,581 59,000 59,000 56,000 Maintenance Building Maintenance 1,679 10,467 68,700 155,000 170,000 Motor Vehicle Maintenance 8,361 - 39,000 14,000 12,000 Total Maintenance 10,040 10,467 107,700 169,000 182,000 Contractual Service Fuel holding charges 1,328,502 1,614,603 2,000,000 2,000,000 2,000,000 Less:Department Reimbursements (1,325,245) (1,558,568) (2,000,000) (2,000,000) (2,000,000) Rent 1,704 1,672 1,800 1,800 1,000 Professional Services 566 603 650 550 550 Travel and Education 1,000 - 300 2,000 2,000 Other Contractual Services 2,749 1,483 15,000 300 - Utilities 19,982 14,528 3,200 17,500 17,500 Communications 1,433 830 2,400 1,200 800 Equipment Replacement 5,000 9,716 11,700 - 11,700 Total Contractual Services 123,456 84,867 35,050 23,350 33,550 Capital Outlay - - 800 800 - TOTAL EXPENDITURES $ 607,360 $ 611,943 $ 668,084 $ 697,884 $ 743,959 54 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION CITY HALL Actual Actual Budget Estimated Proposed 001-1206-531 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 37,181 $ 37,172 $ 35,087 $ 35,087 $ 36,095 Overtime 54,303 58,490 54,000 54,000 54,000 Allowances 480 480 480 480 480 Extra Help - - - - - Social Security 6,888 7,192 2,686 2,686 7,027 Retirement 14,090 14,329 5,300 5,300 13,694 Health Insurance 14,034 14,852 7,647 7,647 8,113 Workers Compensation 1,273 2,473 1,970 1,970 7,728 Terminating Pay 1,492 1,855 678 678 697 Total Salaries and Benefits 129,741 136,843 107,848 107,848 127,834 Supplies and Materials Office Supplies 34 108 - - - Fuel&Lubrication 5,468 4,963 5,500 5,500 3,750 Minor Equipment 124 58 150 150 100 Uniforms and Cleaning 18 - - - Other Supplies and Material 4,601 4,008 4,000 4,000 2,000 Total Supplies and Materials 10,245 9,137 9,650 9,650 5,850 Maintenance Building Maintenance 87,386 85,727 84,900 85,000 85,000 Equipment Maintenance 781 - 1,000 1,000 1,000 Vehicle Maintenance 150 1,959 1,500 1,500 1,000 Total Maintenance 88,317 87,686 87,400 87,500 87,000 Contractual Service Professional Services 287 276 400 400 100 Advertising 12 3,181 2,100 2,100 3,000 Other Contractural Service 6,038 2,075 50,000 50,000 2,000 Utilities 129,574 116,979 135,000 135,000 136,000 Communications 113,483 102,197 130,000 130,000 100,000 Equipment Replacement - - - - 8,000 Total Contractual Services 249,394 224,708 317,500 317,500 249,100 Capital Outlay - - - - - TOTAL EXPENDITURES $ 477,697 $ 458,374 $ 522,398 $ 522,498 $ 469,784 55 DEBT SERVICE FUND CITY OF PORT ARTHUR 2014-2015 BUDGET DEBT SERVICE FUND Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 REVENUES AND OTHER SOURCES Tax Revenue $ 8,000,620 $ 8,401,000 $ 9,000,000 $ 8,100,000 $ 7,099,000 Delinquent Tax Revenue 269,414.00 296,221 260,000 220,000 260,000 Proceeds of Bond Issuance 9,993,112.00 - - - - Interest 20,915 439 12,000 800 1,500 Transfer from: Economic Development Corporation 851,898 662,000 662,000 662,000 650,193 TOTAL REVENUES 19,135,959 9,359,660 9,934.000 8,982,800 8,010,693 EXPENDITURES Principal Retirements 5,935,000 6,285,000 6,871,369 6,615,000 5,765,000 Interest 2,648,876 2,564,371 2,339,845 2,339,845 2,016,387 Fiscal Charges 3,718 3,800 5,000 2,000 4,000 Net cost of refunding - - - - - Lease Payments Principal 126,077 370,057 331,369 346,418 386,711 Interest 10,108,176 - 38,688 60,081 57,324 TOTAL EXPENDITURES 18,821,847 9,223,228 9,586,271 9,363,344 8,229,422 EXCESS(DEFICIENCY)OF REVENUES OVER EXPENDITURES 314,112 136,432 347,729 (380,544) (218,729) FUND BALANCES Beginning of the year 4,367,522 4,681,634 4,818,066 4,818,066 4,437,522 End of the year $ 4,681.634 $ 4,818,066 $ 5.165,795 $ 4,437,522 $ 4,218,793 56 CITY OF PORT ARTHUR Schedule of Current Year Bonded Debt Service Requirements Issue Purpose General Obligation Bonds 2013 General Obligation Refundin Bonds Series 2013 GO 2012 General Obligation Refunding Bonds*** Series 2002B CO,Series 2002A CO,Series 2002C CO 2011 General Obligation Refunding Bonds Series 2002B CO,Series 2002A CO and Series 2001 2010 General Obligation Bonds Water,Parks,Public Safety and Public Works Projects 2008 General Obligation Bonds** Water,Parks,EDC,and Public Works Projects 2006 General Obligation Refunding Bonds Series 2002B CO,Water and Other Projects 2005 General Obligation Refunding Bonds Series 1997 GO,Water Treatment Plant Total General Obligation Bonds Certificates of Obligation 2012 Certificates of Obligation Energy Performance Contract 2007 Certificates of Obligation Sanitary Sewer Rehab,Phase II Total Certificates of Obligation ** $3 million of the 2008 General Obligation Bond is funded by the PAEDC *** $245,000 of the 2012 General Obligation Refunding Bond is funded by the PAEDC 57 Original Balance Balance Issue Outstanding Fiscal Year 2015 Outstanding Amount 09/30/14 Principal Interest 09/30/15 $ 8,395,000 $ 6,955,000 $ 1,485,000 $ 111,825 $ 5,470,000 9,595,000 6,965,000 795,000 205,150 6,170,000 9,530,000 5,235,000 1,210,000 148,100 4,025,000 8,000,000 6,850,000 310,000 271,706 6,540,000 9,000,000 7,150,000 380,000 273,277 6,770,000 8,585,000 7,710,000 200,000 304,400 7,510,000 11,280,000 6,695,000 815,000 310,300 5,880,000 64,385,000 47,560,000 5,195,000 1,624,758 42,365,000 3,230,000 2,980,000 150,000 84,437 2,830,000 10,000,000 7,795,000 420,000 307,192 7,375,000 13,230,000 10,775,000 570,000 391,629 10,205,000 $ 77,615,000 $ 58,335,000 $ 5,765,000 $ 2,016,387 $ 52,570,000 58 CITY OF PORT ARTHUR Schedule of Current Year Capital Lease Payments Original Original Issue Issue Year of Date Amount Inception Lesser/Purpose 2014 Seimen's Financial Police Department HVAC $ 895,573 2012 Chase Equipment Leasing/ Rolling Equipment 1,466,292 2008 Chase Equipment Leasing/ Fire Apparatus 449,144 Total Capital Lease Obligations $ 1,915,436 59 CITY OF PORT ARTHUR Summary of Annual Debt Service Requirements to Maturity Bonded Debt Fiscal Year Principal Interest Total 2015 5,765,000 2,016,389 7,781,389 2016 5,480,000 1,842,324 7,322,324 2017 5,690,000 1,662,608 7,352,608 2018 5,895,000 1,473,470 7,368,470 2019 6,1 10,000 1,264,158 7,374,158 2020 6,370,000 1,035,586 7,405,586 2021 5,475,000 805,009 6,280,009 2022 4,550,000 602,514 5,152,514 2023 1,800,000 478,985 2,278,985 2024 1,885,000 408,031 2,293,031 2025 1,975,000 332,919 2,307,919 2026 2,070,000 254,091 2,324,091 2027 2,175,000 170,911 2,345,911 2028 1,925,000 89,044 2,014,044 2029 570,000 37,913 607,913 2030 600,000 12,900 612,900 $ 58,335,000 $ 12,486,851 $ 70,821,851 Capital Leases Fiscal Year Principal Interest Total 2015 386,711 57,324 444,035 2016 399,526 46,729 446,254 2017 412,776 35,765 448,540 2018 110,724 24,420 135,144 2019 62,642 20,622 83,263 2020 67,186 1 8,575 85,761 2021 71,952 16,382 88,334 2022 76,950 14,034 90,984 2023 82,189 11,524 93,713 2024 87,680 8,845 96,525 2025 93,433 5,988 99,421 2026 88,590 2,988 91,577 2027 40,647 486 41,132 $ 1,981,003 $ 263,681 $ 2,244,684 60 WATER AND SEWER FUND CITY OF PORT ARTHUR 2014-2015 BUDGET WATER AND SEWER FUND Budget Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 REVENUES AND OTHER SOURCES Water Service $ 8,203,298 $ 8,086,203 $ 8,000,000 $ 8,200,000 $ 9,496,100 Sewer Service 6,486,603 6,272,284 7,200,000 6,300,000 6,800,000 Other Charges for Services 475,810 319,809 423,000 289,500 350,000 Late Fees 454,384 361,771 300,000 350,000 400,000 Miscellaneous Revenues 25,507 19,208 8,000 10,800 20,000 Total Operating Revenues $ 15,645,602 $ 15,059,275 $ 15,931,000 $ 15,150,300 $ 17,066,100 EXPENSES AND OTHER USES Administration 903,404 1,001,956 1,144,515 1,114,349 767,171 Water Purification 4,430,960 3,944,453 4,907,545 4,710,928 4,584,302 Water Distribution 3,065,904 3,205,599 2,838,115 2,745,121 2,749,676 Wastewater Conveyance 2,328,662 2,748,298 3,244,008 3,310,408 3,354,707 Wastewater Treatment 1,794,670 1,738,873 1,995,718 2,191,492 1,844,338 Total Operating Expenses 12,523,600 12,639,179 14,129,901 14,072,298 13,300,194 OTHER USES Allowance for bad debt 268,085 - 300,000 300,000 Transfers to: General Fund Administration 462,400 462,400 462,400 462,400 464,000 Billing and Collection 800,363 775,658 837,600 837,600 814,000 Debt Service 6,379,452 6,648,638 6,166,748 6,166,748 5,600,332 General Liability Fund 282,000 160,000 160,000 160,000 250,000 Total Other Uses 8,192,300 8,046,696 7,926,748 7,626,748 7,428,332 TOTAL EXPENSES AND OTHER USES 20,715,900 20,685,875 22,056,649 21,699,046 20,728,526 NET REVENUE(EXPENSES) (5,070,298) (5,626,600) (6,125,649) (6,548,746) (3,662,426) FUND BALANCES Beginning of the year (14,674,431) (19,744,729) (25,371,329) (25,371,329) (31,920,075) End of the year $ (19,744,729) $ (25,371,329) $ (31,496,978) $ (31,920,075) $ (35,582,501) 61 CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY WATER UTILITIES Expenditures by Category Budget Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 5,844,869 $ 6,356,194 $ 6,536,128 $ 6,580,054 $ 6,929,013 Supplies and Materials 3,738,730 3,293,596 3,905,849 3,883,849 3,463,452 Bond Proceeds 1,299,467 1,195,068 1,084,592 923,474 914,925 Contractual Service 1,435,189 1,581,626 2,284,935 2,370,524 1,769,386 Capital Outlay 205,123 212,695 318,397 314,397 223,418 TOTAL OPERATING EXPENDITURES $ 12,523,378 $ 12,639,179 $ 14,129,901 $ 14,072,298 $ 13,300,194 Expenditures by Division Administration $ 903,404 $ 1,001,956 $ 1,144,515 $ 1,114,349 $ 767,171 Water Purification 4,430,960 3,944,453 4,907,545 4,710,928 4,584,302 Water Distribution 3,065,682 3,205,599 2,838,115 2,745,121 2,749,676 Wastewater Conveyance 2,328,662 2,748,298 3,244,008 3,310,408 3,354,707 Wastewater Treatment 1,794,670 1,738,873 1,995,718 2,191,492 1,844,338 TOTAL OPERATING EXPENDITURES $ 12,523,378 $ 12,639,179 $ 14,129,901 $ 14,072,298 $ 13,300,194 Authorized Positions Administration 13 11 8 8 Water Purification 11 1 1 13 13 Water Distribution 27 27 24 24 Wastewater Conveyance 22 22 29 29 Wastewater Treatment I I 1 1 1 1 11 TOTAL POSITIONS 84 82 85 85 62 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ADMINISTRATION Budget 410-1251-532 Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 475,315 $ 467,581 $ 360,264 $ 375,000 $ 448,763 Overtime Earnings 38,158 41,890 27,300 20,000 20,000 Allowance 7,190 6,664 14,940 8,000 15,441 Extra Help 15,508 1,082 7,000 15,000 10,000 Social Security 39,239 41,797 25,949 25,949 28,798 Retirement 78,896 79,426 50,603 46,000 54,403 Health Insurance 94,078 86,824 69,443 63,000 75,290 Workers Compensation 9,426 17,503 8,097 11,000 13,652 Terminating Pay 27,026 46,601 6,453 5,500 6,464 Total Salaries and Benefits 784,836 789,368 570,049 569,449 672,811 Supplies and Materials Office Supplies 8,916 10,083 9,200 10,000 9,000 Fuel&Lubrication 19,978 16,999 6,200 7,000 6,000 Minor Equipment 1,109 5,074 2,600 2,000 2,000 Uniforms&Cleaning 738 596 200 200 - Other Supplies&Materials 1,164 1,919 2,500 3,000 1,919 Total Supplies and Materials 31,905 34,671 20,700 22,200 18,919 Maintenance Building Maintenance 5,904 5,971 5,000 5,000 4,500 Equipment Maintenance 1,912 3,072 3,500 3,000 3,072 Motor Vehicle Maintenance 4.238 166 1,500 1,500 1,000 Total Maintenance 12.054 9,209 10,000 9,500 8,572 Contractual Service Engineering - - - - - Professional Services 8,819 72,525 483,600 450,000 30,500 Advertising 4,499 5,382 14,800 10,000 5,382 Travel and Education 3,580 2,870 3,000 3,000 3,471 Computer Programs 2,977 365 - 2,000 - Other Contractual Services 6,780 10,005 3,650 5,000 - Electricity 11,121 7,359 11,000 13,000 10,000 Gas 1,207 1,882 3,500 3,000 2,800 Communications 11,545 12,746 7,000 10,000 9,100 Equipment Replacement 2,400 5,485 5,616 5,600 5,616 Total Contractual Services 52,928 118,619 532,166 501,600 66,869 Capital Outlay 21,681 50,089 11,600 11,600 - TOTAL EXPENDITURES $ 903,404 $ 1,001,956 $ 1.144.515 $ 1,114,349 $ 767.171 63 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION WATER PURIFICATION Budget 410-1252-532 Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 434,230 $ 498,958 $ 551,247 $ 530,579 $ 604,243 Overtime Earnings 66,375 81,392 94,000 85,000 85,000 Allowances 5,280 6,917 6,180 6,588 5,280 Extra Help 7,882 - - - - Social Security 37,005 42,613 44,581 36,000 50,252 Retirement 77,574 87,344 90,876 85,000 101,434 Health Insurance 101,091 119,210 118,626 118,626 130,139 Workers Compensation 12,641 27,897 35,044 30,844 34,610 Terminating Pay 33,434 (6,125) 11,992 10,492 11,991 Total Salaries and Benefits 775,512 858,206 952,546 903,129 1,022,949 Supplies and Materials Office Supplies 1,299 1,952 4,000 3,500 3,000 Fuel&Lubrication 19,577 12,640 14,500 12,500 11,000 Minor Equipment 404 169 2,000 2,000 1,000 Uniforms&Cleaning 2,926 3,013 3,000 3,000 2,500 Other Supplies&Material 13,609 16,940 19,000 16,000 16,940 Raw Water 1,160,055 1,149,257 1,265,000 1,260,000 1,300,000 Treatment Chemicals 1,832,104 1,483,501 1,925,000 1,900,000 1,533,501 Total Supplies and Materials 3,029,974 2,667,472 3,232,500 3,197,000 2,867,941 Maintenance Building Maintenance 7,911 5,751 3,000 3,000 5,751 Equipment Maintenance 87,973 107,598 146,700 90,000 150,000 Motor Vehicle Maintenance 8,263 13,939 19,540 19,000 13,939 Total Maintenance 104,147 127,288 169,240 112,000 169,690 Contractual Service Rent 1,397 750 1,000 100 750 Professional Services 20,588 13,358 23,160 14,000 25,510 Travel and Education 5,883 3,359 9,550 7,550 7,000 Computer Programs - - - - - Regulatory Fees 48,215 54,543 57,750 56,750 57,543 Electricity 394,559 172,764 390,000 350,000 380,000 Gas 2,762 3,359 6,300 5,700 6,000 Communications 10,193 9,678 11,800 11,000 11,000 Equipment Replacement 15,350 24,707 35,919 35,919 35,919 Total Contractual Services 498,947 282,518 535,479 481,019 523,722 Capital Outlay 22,380 8,969 17,780 17,780 - TOTAL EXPENDITURES $ 4,430,960 $ 3,944,453 $ 4,907,545 $ 4,710,928 $ 4.584302 64 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION WATER DISTRIBUTION Budget 410-1253-532 Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 982,293 $ 1,029,168 $ 997,407 $ 997,407 $ 998,236 Overtime Earnings 345,238 441,837 400,000 395,000 400,000 Allowances 480 480 480 520 480 Extra Help 65,668 96,936 - - - Social Security 101,137 11 4,611 101,131 100,000 101,699 Retirement 201,718 214,326 203,715 215,000 210,221 Health Insurance 245,481 253,927 241,764 222,764 229,244 Workers Compensation 27,108 57,748 52,915 52,915 56,824 Terminating Pay 39,550 63,166 19,703 35,000 19,728 Total Salaries and Benefits 2,008,673 2,272,199 2,017,115 2,018,606 2,016,432 Supplies and Materials Office Supplies 2,244 2,478 2,000 2,000 1,000 Fuel and Lubrication 74,747 74,535 70,000 70,000 70,000 Minor Equipment 13,159 11,779 10,700 12,000 7,000 Uniforms and Cleaning 3,948 4,495 5,000 5,000 4,000 Other Supplies&Material 13,626 13,425 12,000 12,000 13,425 Total Supplies and Materials 107,724 106,712 99,700 101,000 95,425 Maintenance Building Maintenance 3,250 139 1,000 1,000 - Water System Maintenance 636,847 507,835 253,500 173,500 200,000 Streets 66,033 64,533 75,000 75,000 64,533 Equipment Maintenance 34,872 12,130 20,000 12,000 12,130 Motor Vehicle Maintenance 64,471 78,232 80,000 75,000 60,000 Total Maintenance 805,473 662,869 429,500 336,500 336,663 Contractual Service Rent 13,778 8,063 15,000 15,000 8,063 Professional Services 3,045 2,535 3,000 3,500 2,535 Advertising - 369 - - - Travel and Education 2,084 3,189 5,360 5,360 6,000 Computer Programs - - - - - Other Contractual Services 4,900 4,985 - 2,000 - Electricity 39,934 42,593 53,500 38,500 50,000 Communications 149 95 200 200 200 Equipment Replacement 41,000 76,072 98,940 108,655 98,940 Total Contractual Services 104,890 137,901 176,000 173,215 165,738 Capital Outlay 38,922 25,918 115,800 115,800 135,418 TOTAL EXPENDITURES $ 3,065,682 $ 3,205,599 $ 2,838,115 $ 2,745,121 $ 2,749,676 65 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION WASTEWATER CONVEYANCE Budget 410-1255-532 Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 700,120 $ 697,298 $ 1,026,139 $ 1,116,139 $ 1,219,894 Overtime Earnings 305,809 385,075 438,000 430,000 400,000 Allowances 480 480 960 800 960 Extra Help 37,563 73,522 44,000 30,000 - Social Security 76,126 83,639 112,413 80,000 117,306 Retirement 148,567 152,025 229,964 169,464 243,432 Health Insurance 176,980 174,676 243,666 243,666 270,056 Workers Compensation 20,728 41,698 63,789 56,589 64,113 Terminating Pay 34,529 37,047 28,527 32,000 24,104 Total Salaries and Benefits 1,500,902 1,645,460 2,187,458 2,158,658 2,339,865 Supplies and Materials Office Supplies 1,620 1,755 2,000 2,000 1,500 Fuel and Lubrication 122,250 116,704 113,000 113,000 110,000 Minor Equipment 5,425 5,994 9,000 8,000 8,000 Uniforms and Cleaning 2,281 3,899 5,300 4,000 4,100 Other Supplies&Material 14,979 14,442 17,000 14,000 14,442 Total Supplies and Materials 146,555 142.794 146,300 141,000 138,042 Maintenance Building Maintenance 6,578 8,370 6,000 5,000 5,000 Sewer System Maintenance 76,028 74,695 92,000 92,000 100,000 Equipment Maintenance 132,813 127,647 121,000 120,000 117,000 Vehicle Maintenance 66,977 101,924 98,500 98,500 85,000 Total Maintenance 282,396 312,636 317,500 315,500 307,000 Contractual Service Rent 7,265 20,719 21,000 21,000 15,000 Professional Services 5,764 9,934 5,000 5,000 3,000 Travel and Education 3,990 2,385 5,250 5,250 6,000 Computer Programs - - 500 - - Other Contractual Services 41,427 49,628 60,000 50,000 60,000 Electricity 205,010 342,378 220,000 260,000 220,000 Gas 2,987 4,653 7,000 7,000 6,500 Fines and Penalties 3,300 7,738 - - - Communications 499 1,186 400 400 400 Equipment Replacement 85,000 155,988 198,900 272,900 198,900 Total Contractual Services 355,242 594,609 518,050 621,550 509,800 Capital Outlay 43,567 52,799 74,700 73,700 60,000 TOTAL EXPENDITURES $ 2,328,662 $ 2,748,298 $ 3,244,008 $ 3,310,408 $ 3,354,707 66 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION WASTEWATER TREATMENT Actual Actual Proposed Estimated Proposed 410-1256-532 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 439,491 $ 479,889 $ 460,684 $ 600,000 $ 533,778 Overtime Earnings 49,154 49,223 61,500 45,000 45,000 Allowances 5,760 5,760 5,760 6,100 5,760 Extra Help 30,971 17,809 33,250 18,750 19,311 Social Security 38,821 40,792 41,404 44,000 43,827 Retirement 75,580 79,537 77,736 77,736 87,545 Health Insurance 95,673 99,318 96,407 106,407 105,321 Workers Compensation 10,728 22,707 22,032 22,032 25,869 Terminating Pay 28,768 (4,074) 10,187 10,187 10,545 Total Salaries and Benefits 774,946 790,961 808,960 930,212 876,956 Supplies and Materials Office Supplies 2,332 1,373 2,200 2,200 1,373 Fuel and Lubrication 27,096 21,665 23,000 25,000 21,665 Minor Equipment 8,167 8,095 10,644 10,644 9,000 Uniforms and Cleaning 3,469 4,727 5,300 4,300 5,000 Other Supplies&Material 381,508 306,087 365,505 380,505 306,087 Total Supplies and Materials 422,572 341,947 406,649 422,649 343,125 Maintenance Building Maintenance 4,818 4,373 7,446 10,000 8,000 Equipment Maintenance 68,690 61,408 129,974 114,974 75,000 Vehicle Maintenance 21,889 17,285 20,932 25,000 10,000 Total Maintenance 95,397 83,066 158,352 149,974 93,000 Contractual Service Rent 1,716 288 2,500 2,500 2,500 Professional Services 46,761 76,157 94,870 156,370 76,157 Travel and Education 1,845 2,062 4,270 5,270 4,000 Computer Programs - - - - - Regulatory Fees 72,843 83,790 86,000 86,000 89,000 Electricity 275,134 247,108 295,000 300,000 290,000 Communications 9,883 10,544 5,500 5,000 6,500 Equipment Replacement 15,000 28,030 35,100 38,000 35,100 Total Contractual Services 423,182 447,979 523,240 593,140 503,257 Capital Outlay 78,573 74,920 98,517 95,517 28,000 TOTAL EXPENDITURES $ 1,794,670 $ 1,738,873 $ 1,995,718 $ 2,191.492 $ 1,844,338 67 SOLID WASTE FUND CITY OF PORT ARTHUR 2014-2015 BUDGET SOLID WASTE FUND Budget Actual Actual as amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 REVENUES Residential Service $ 3,864,242 $ 4,000,951 $ 3,850,000 $ 3,709,852 $ 3,850,000 Commercial Containers 1,599,798 1,567,816 1,500,000 1,434,172 1,500,000 Landfill Charges 1,549,039 1,207,181 1,500,000 700,000 1,500,000 Municipal Landfill Contracts 320,674 288,060 300,000 213,439 300,000 Late Fees 186,929 144,755 170,000 156,330 170,000 Miscellaneous Revenue - - - - - TOTAL REVENUE 7,520,682 7,208,763 7,320,000 6,213,793 7,320,000 EXPENSES AND OTHER USES Administration 208,163 184,899 232,771 231,851 244,633 Residential Collection 1,368,051 1,395,147 1,654,345 1,644,179 1,612,965 Trash Collection 1,489,607 1,325,305 1,423,765 1,262,484 1,439,624 Container Service 830,656 867,218 979,079 1,016,179 1,096,552 Landfill Operations 2,520,234 2,612,919 3,843,658 3,108,727 3,358,484 TOTAL OPERATING EXPENSES 6,416,711 6,385,488 8,133,618 7,263,420 7,752,258 OTHER USES Transfer to General Liability Fund 172,000 90,000 150,000 90,000 170,000 Transfer to Landfill Construction Fund - 400,000 - - - Transfer to General Fund Administration 219,340 219,340 219,340 219,340 225,000 Billing and Collection 400,181 387,829 387,829 387,829 407,000 TOTAL OTHER USES 791,521 1,097,169 757,169 697,169 802,000 TOTAL EXPENSES AND OTHER USES 7,208,232 7,482,657 8,890,787 7,960,589 8,554,258 EXCESS(DEFICIENCY)OF REVENUES (EXPENDITURES) 312,450 (273,894) (1,570,787) (1,746,796) (1,234,258) FUND BALANCES Beginning of the year 1,482,260 1,794,710 1,520,816 1,520,816 (225,980) End of the year $ 1,794,710 $ 1,520,816 $ (49.971) $ (225,980) $ (1,460,238) 68 CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY SOLID WASTE FUND Expenditures by Category Budget Actual Actual as amended Estimated Budget 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 3,491,488 $ 3,304,663 $ 3,080,608 $ 3,330,291 $ 3,304,436 Supplies and Materials 457,672 363,566 629,400 470,200 540,400 Maintenance 822,998 774,421 1,430,100 1,291,100 1,092,100 Contractual Service 1,590,431 1,870,004 2,807,910 1,988,829 2,650,322 Capital Outlay 54,122 72,834 185,600 183,000 165,000 TOTAL EXPENDITURES $ 6,416,711 $ 6,385,488 $ 8,133,618 $ 7,263,420 $ 7,752,258 Expenditures by Division Administration $ 208,163 $ 184,899 $ 232,771 $ 231,851 $ 244,633 Trash Collection 1,489,607 1,325,305 1,423,765 1,262,484 1.439,624 Residential Service 1,368,051 1,395,147 1,654,345 1,644,179 1,612,965 Container Service 830,656 867,218 979,079 1,016,179 1,096,552 Landfill Operation 2,520,234 2,612,919 3,843,658 3,108,727 3,358,484 TOTAL EXPENDITURES $ 6,416,711 $ 6,385,488 $ 8.133.618 $ 7,263,420 $ 7,752,258 Authorized Positions Administration 2 2 2 2 Trash Collection 18 12 12 13 Residential Collection 14 14 14 14 Container Service 6 6 6 6 Landfill Operation 9 10 10 10 TOTAL 49 44 44 45 69 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ADMINISTRATION Actual Actual Budget Estimated Proposed 403-1275-533 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 117,469 $ 107,946 $ 128,685 $ 128,865 $ 135,868 Overtime Earnings - - 1,000 1,000 1,000 Allowances 960 920 960 960 960 Extra Help 1,023 - - - - Social Security 8,532 7,734 8,145 8,145 9,918 Retirement 18,104 16,191 19,331 19,331 20,619 Health Insurance 27,939 24,797 28,775 28,775 31,300 Workers Compensation 3,023 6,383 6,829 6,829 7,067 Terminating Pay 6,448 (3,247) 2,545 2,545 2,688 Total Salaries and Benefits 183,498 160,724 196,270 196,450 209,420 Supplies and Materials Office Supplies 897 507 500 1,000 500 Fuel&Lubrication 8,425 5,606 7,500 7,500 5,000 Minor Equipment - - - - 1,500 Uniforms&Cleaning 330 369 400 400 600 Other Supplies&Material 958 984 1,200 1,200 1,000 Total Supplies and Materials 10,610 7,466 9,600 10,100 8,600 Maintenance Equipment Maintenance - - - - - Motor Vehicle Maintenance 1,418 1,242 2,500 2,500 2,500 Total Maintenance 1,418 1,242 2,500 2,500 2,500 Contractual Service Professional Services 54 107 200 200 200 Advertising 2,555 2.294 1,688 1,688 1,700 Travel and Education 1,390 725 2,100 500 2,000 Computer Programs - - 200 200 - Equipment Replacement 8,638 12,341 20,213 20,213 20,213 Total Contractual Services 12,637 15,467 24,401 22,801 24,113 TOTAL EXPENDITURES $ 208,163 $ 184,899 $ 232,771 $ 231,851 $ 244,633 70 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION TRASH SERVICE Budget Actual Actual as amended Estimated Proposed 403-1271-533 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 447,236 $ 428,327 $ 451,139 $ 451,139 $ 507,293 Overtime Earnings 189,867 112,208 90,000 120,000 120,000 Allowances 480 480 480 480 480 Extra Help 54,896 62,123 70,000 60,000 10,000 Social Security 50,635 42,303 34,513 34,513 45,620 Retirement 96,371 80,069 67,228 67,228 94,103 Health Insurance 120,332 102,588 100,891 100,891 116,780 Workers Compensation 22,326 42,365 38,409 38,409 43,142 Terminating Pay 34,599 11,983 8,924 8,924 10,025 Total Salaries and Benefits 1,016,742 882,446 861,584 881,584 947,443 Supplies and Materials Fuel&Lubrication 140,926 135,373 135,000 125,000 125,000 Minor Equipment - - - - - Uniforms&Cleaning 2,837 2,999 2,400 2,400 2,400 Other Supplies 2,843 1,978 2,000 2,000 2,000 Total Supplies and Materials 146,606 140,350 139,400 129,400 129,400 Maintenance Motor Vehicle Maintenance 133,238 102,754 210,000 250,000 150,000 Total Maintenance 133,238 102,754 210,000 250,000 150,000 Contractual Service Rent 100,747 16,902 - - - Professional Services 1,983 2,271 1,500 1,500 1,500 Equipment Replacement 90,291 180,582 211,281 - 211,281 Total Contractual Services 193,021 199,755 212,781 1,500 212,781 Capital Outlay - - - - - TOTAL EXPENDITURES $ 1,489,607 $ 1,325,305 $ 1,423,765 $ 1,262,484 $ 1,439,624 71 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION RESIDENTIAL COLLECTION Actual Actual Budget Estimated Proposed 403-1272-533 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 384,186 $ 430,291 $ 519,166 $ 520,000 $ 531,599 Overtime Earnings 117,812 51,887 75,000 75,000 75,000 Allowances 480 480 480 480 480 Extra Help 36,162 79,577 76,000 60,000 60,000 Social Security 38,362 38,395 39,717 39,717 44,063 Retirement 78,915 70,041 72,631 72,631 90,953 Health Insurance 97,653 90,757 100,356 100,356 113,819 Workers Compensation 20,240 42,928 51,638 51,638 54,768 Terminating Pay 23,225 22,674 9,626 9,626 10,502 Total Salaries and Benefits 797,035 827,030 944,614 929,448 981,184 Supplies and Materials Fuel&Lubrication 137,832 116,974 160,000 160,000 125,000 Minor Equipment - - - - 1,500 Uniforms&Cleaning 1,433 2,070 1,450 1,450 1,500 Other Supplies 5,986 929 1,000 1,000 1,500 Total Supplies and Materials 145,251 119,973 162,450 162,450 129,500 Maintenance Equipment Maintenance - - - - - Motor Vehicle Maintenance 231,683 214,828 270,000 275,000 230,000 Total Maintenance 231,683 214,828 270,000 275,000 230,000 Contractual Service Equipment Replacement 90,291 168,723 211,281 211,281 211,281 Rent 72,300 - - - - Other Contractual Services - - - - - Professional Services 1,277 1,961 1,000 1,000 1,000 Total Contractual Services 163,868 170,684 212,281 212,281 212,281 Capital Outlay 30,214 62,632 65,000 65,000 60,000 TOTAL EXPENDITURES $ 1,368,051 $ 1,395,147 $ 1,654,345 $ 1,644,179 $ 1,612,965 72 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION CONTAINER SERVICE Actual Actual Budget Estimated Proposed 403-1273-533 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 226,971 $ 211,276 $ 250,446 $ 250,446 $ 250,924 Overtime Earnings 59,441 56,105 60,000 60,000 60,000 Social Security 20,690 19,537 19,160 19,160 22,456 Retirement 43,798 39,738 1,091 1,091 46,652 Health Insurance 56,944 50,502 55,547 55,547 57,560 Workers Compensation 8,342 15,653 1,059 1,059 16,489 Terminating Pay 2,767 6,083 146 146 4,941 Total Salaries and Benefits 418,953 398,894 387,449 387A49 459,022 Supplies and Materials Fuel&Lubrication 123,401 95,333 130,000 130,000 115,000 Minor Equipment 5 - - - 1,500 Uniforms&Cleaning 700 925 1,000 700 1,000 Other Supplies 577 1,286 750 750 750 Total Supplies and Materials 124,683 97,544 131,750 131,450 118,250 Maintenance Equipment Maintenance 7,555 - 7,500 7,500 7,500 Motor Vehicle Maintenance 126,127 142,209 175,000 175,000 175,000 Total Maintenance 133,682 142,209 182,500 182,500 182,500 Contractual Service Rent 9,100 - - - - Professional Services 590 489 600 600 600 Other Contractural Service 47,974 79,360 85,000 85,000 125,000 Equipment Replacement 81,746 148,722 191,180 191,180 191,180 Total Contractual Services 139,410 228,571 276,780 276,780 316,780 Capital Outlay 13,928 - 600 38,000 20,000 TOTAL EXPENDITURES $ 830,656 $ 867,218 $ 979,079 S 1,016,179 $ 1,096,552 73 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION LANDFILL OPERATION Actual Actual Budget Estimated Proposed 403-1274-533 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 300,099 $ 348,520 $ 396,231 $ 320,000 $ 413,296 Overtime Earnings 96,670 45,677 75,000 35,000 40,000 Allowances 960 960 960 960 960 Extra Help 3,850 2,974 13,000 13,000 30,000 Social Security 28,986 28,206 30,312 27,000 31,948 Retirement 60,745 58,607 59,193 55,000 68,014 Health Insurance 67,108 63,340 66,533 60,000 76,791 Workers Compensation 16,175 35,923 41,622 36,000 38,167 Terminating Pay 27,802 8,503 7,840 7,500 8,191 Total Salaries and Benefits 602,395 592,710 690,691 554,460 707,367 Supplies and Materials Office Supplies 1,034 746 1,300 1,300 750 Fuel&Lubrication 171,756 133,798 180,000 160,000 150,000 Minor Equipment 661 897 1,100 1,100 1,100 Uniforms&Cleaning 1,811 1,431 2,000 2,000 1,000 Other Supplies and Material 1,866 1311 1,800 1,800 1,800 Total Supplies and Materials 177,128 138,583 186,200 166,200 154,650 Maintenance Building Maintenance 3,907 877 1,100 1,100 1,100 Drainage 787 475 1,000 1,000 1,000 Streets 160,783 208,852 300,000 350,000 300,000 Equipment Maintenance 9,967 1,939 23,000 39,000 25,000 Motor Vehicle Maintenance 280,771 203,999 440,000 440,000 200,000 Total Maintenance 456,215 416,142 765,100 831,100 527,100 Contractual Service Rent - - - 12,000 - Equipment Rental 11,202 6,459 12,000 - 10,000 Professional Services 163,505 239,687 235,000 180,000 180,000 Advertising - 1,074 800 800 500 Travel and Education 1,440 1,405 2,000 2,000 2,000 Other Contractual Services 53,573 41,210 100,000 50,000 5,000 Regulatory Fees&Fines 192,607 180,128 275,000 140,000 140,000 Landfill Construction 758,070 821,564 1,245,000 880,900 1,335,000 Electricity 2,430 896 2,000 1,400 2,000 Communications 4,139 4,564 5,000 5,000 5,000 Equipment Replacement 87,550 158,295 204,867 204,867 204,867 Total Contractual Services 1,274,516 1,455,282 2,081,667 1,476,967 1,884,367 Capital Outlay 9,980 10,202 120,000 80,000 85,000 TOTAL EXPENDITURES $ 2,520,234 $ 2,612,919 $ 3,843,658 $ 3,108327 $ 3,358,484 74 PLEASURE ISLAND FUND CITY OF PORT ARTHUR 2014-2015 BUDGET PLEASURE ISLAND Budget Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 REVENUES AND OTHER SOURCES Land Lease&Sales $ 328,000 $ 337,000 $ 452,000 Dry Storange Rentals 22,000 19,000 19,000 RV Park 272,000 276,000 276,000 Boat Slip Rentals 120,000 115,000 115,000 Fuel Facility 64,000 10,000 10,000 Transfer from General Fund - - Interest Income - - Total Operating Revenues $ - $ - $ 806,000 $ 757,000 $ 872,000 EXPENSES AND OTHER USES Administration 640,600 724,862 513,063 RV Park 157,000 142,150 158,400 Marina 104,900 87,800 76,200 Parks 65,300 52,300 98,400 Total Operating Expenses - - 967,800 1,007,112 846,063 OTHER USES Allowance for bad debt - - - - - Transfers to: General Liability Fund - - 42,000 42,000 40,000 Total Other Uses - - 42,000 42,000 40,000 TOTAL EXPENSES AND OTHER USES - - 1,009,800 1,049,1 12 886,063 NET REVENUE(EXPENSES) - - (203,800) (292,112) (14,063) FUND BALANCES Beginning of the year 572,736 572,736 280,624 End of the year $ - $ 572,736 $ 368,936 $ 280,624 S 266,561 75 CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY PLEASURE ISLAND ADMINISTRATION Expenditures by Category Budget Actual Actual as Amended Estimated Proposed 10-11 11-12 13-14 13-14 14-15 Salaries and Benefits $ - S - $ 383,350 $ 397,662 $ 414,363 Supplies and Materials - - 82,900 40,600 43,900 Maintenance - - 50,000 55,500 67,200 Contractual Service - - 432,050 493,850 320,600 Capital Outlay - - 19,500 19,500 - TOTAL OPERATING EXPENDITURES $ - $ - $ 967,800 $ 1,007,112 $ 846,063 Expenditures by Division Pleasure Island $ - $ - $ 640,600 $ 724.862 S 513.063 Authorized Positions Administration - - - - 5 TOTAL POSITIONS - - - - 5 76 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ADMINISTRATION Budget 450-1291-549 Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 14-15 14-15 Salaries and Benefits Regular Earnings $ - $ - $ 267,000 $ 266,937 $ 269,759 Overtime Earnings - - 5,000 4,000 5,000 Allowances - - 4,800 3,508 4,801 Social Security - - 22,500 20,630 20,561 Extra Help - - - - - Retirement - - 18,400 32,643 41,203 Health Insurance - - 36,000 57,027 62,796 Workers Compensation - - 3,800 4,477 4,853 Terminating Pay - - - 4,940 5,390 Total Salaries and Benefits - - 357,500 394,162 414,363 Supplies and Materials Office Supplies - - 3,500 3,500 4,000 Fuel&Lubrication - - 14,000 5,500 6,000 Minor Equipment - - 4,000 3,000 5,000 Other Supplies&Material - - - - - Marine Fuel - - - - - Treatment Chemicals - - - - - Total Supplies and Materials - - 21,500 12,000 15,000 Maintenance Building Maintenance - - 18,000 18,000 27,400 Equipment Maintenance - - 2,500 2,500 4,000 Motor Vehicle Maintenance - - 3,000 3,000 4,000 Total Maintenance - - 23,500 23,500 35,400 Contractual Service Rent - - - - - Professional Services - - 63,000 55,000 2,000 Advertising - - 700 2,000 2,000 Travel and Education 3,500 3,500 3,500 Other Contractual Service 126,700 185,500 22,800 Electricity - - 20,000 25,000 12,000 Communications - - 4,000 4,000 5,000 Water - - 700 700 1,000 Total Contractual Services - - 218,600 275,700 48,300 Capital Outlay - - 19,500 19,500 - TOTAL EXPENDITURES $ - $ - $ 640,600 $ 724,862 $ 513063 77 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION RV PARK Budget 450-1292-549 Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 14-15 14-15 Salaries and Benefits Regular Earnings $ - $ - $ - $ - $ - Overtime Earnings - - - - - Allowances - - - - - Social Security - - - - - Extra Help - - 25,850 3,500 - Retirement - - - - - Health Insurance - - - - - Workers Compensation - - - - - Terminating Pay - - - - - Total Salaries and Benefits - - 25,850 3,500 - Supplies and Materials Office Supplies - - 200 200 300 Fuel&Lubrication - - 100 100 200 Minor Equipment - - 300 300 400 Total Supplies and Materials - - 600 600 900 Maintenance Building Maintenance - - 4,000 4,000 7,400 Equipment Maintenance - - 9,000 7,500 7,500 Motor Vehicle Maintenance - - - - - Total Maintenance - - 13,000 11,500 14,900 Contractual Service Rent - - - - - Professional Services - - - - - Advertising - - 250 250 300 Travel and Education 300 300 300 Other Contractual Service 37,000 36,000 52,000 Electricity - - 34,000 34,000 35,000 Communications - - 16,000 16,000 17,000 Water - - 30,000 40,000 38,000 Total Contractual Services - - 117,550 126,550 142,600 Capital Outlay - - - - - TOTAL EXPENDITURES $ - $ - $ 157,000 $ 142,150 $ 158,400 78 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION MARINA Budget 450-1293-549 Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 14-15 14-15 Salaries and Benefits Regular Earnings $ - $ - $ - $ - $ - Overtime Earnings - - - - - Allowances - - - - - Social Security - - - - - Extra Help - - - - - Retirement - - - - - Health Insurance - - - - - Workers Compensation - - - - - Terminating Pay - - - - - Total Salaries and Benefits - - - - - Supplies and Materials Office Supplies - - - - - Fuel&Lubrication - - 60,800 28,000 28,000 Minor Equipment - - - - - Total Supplies and Materials - - 60.800 28,000 28,000 Maintenance Building Maintenance - - 9,500 6,500 11,900 Equipment Maintenance - - - - - Motor Vehicle Maintenance - - - - Total Maintenance - - 9,500 6,500 11,900 Contractual Service Rent - - - - - Professional Services - - - - - Advertising - - 1,600 300 300 Travel and Education - - - Other Contractual Service 25,000 45,000 26,000 Electricity - - 7,000 7,000 8,000 Communications - - - - - Water - - 1,000 1,000 2,000 Total Contractual Services - - 34,600 53,300 36,300 Capital Outlay - - - - - TOTAL EXPENDITURES $ - $ - $ 104,900 $ 87,800 $ 76,200 79 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION PARKS Budget 450-1294-549 Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 14-15 14-15 Salaries and Benefits Regular Earnings $ - $ - $ - $ - $ - Overtime Earnings - - - - - Allowances - - - - - Social Security - - - - - Extra Help - - - - - Retirement - - - - - Health Insurance - - - - - Workers Compensation - - - - - Terminating Pay - - - - - Total Salaries and Benefits - - - - - Supplies and Materials Office Supplies - - - - - Fuel&Lubrication - - - - - Minor Equipment - - - - - Other Supplies&Material - - - - - Marine Fuel - - - - - Treatment Chemicals - - - - - Total Supplies and Materials - - - - - Maintenance Building Maintenance - - 4,000 14,000 5,000 Equipment Maintenance - - - - - Motor Vehicle Maintenance - - - - - Total Maintenance - - 4,000 14,000 5,000 Contractual Service Rent - - - - - Professional Services - - - - - Advertising - - - - - Travel and Education - - - - Other Contractual Service - 58,000 35,000 89,000 Electricity - - 3,000 3,000 4,000 Communications - - - - - Water - - 300 300 400 Total Contractual Services - - 61,300 38,300 93,400 Capital Outlay - - - - - TOTAL EXPENDITURES $ - $ - $ 65,300 $ 52,300 $ 98.400 80 TRANSIT FUND CITY OF PORT ARTHUR 2014-2015 BUDGET TRANSIT FUND Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 REVENUES Charges for Service Fixed Route $ 87,508 $ 94,563 $ 93,525 $ 93,461 $ 94,000 Planning $ 209,992 $ 221,630 $ 239,667 $ - $ 240,000 Paratransit 44,066 47,863 49,000 43,455 40,300 Federal and State Grants Federal operating 802,208 951,424 1,055,244 - 1,000,000 State operating 418,768 323,393 271,507 271,507 306,360 Federal capital 376,179 3,378 2,974,830 - 4,589,225 Transfer from General Fund 765,000 1,100,000 1,587,362 1,352,000 1,285,638 Miscellaneous 32,763 33,854 12,000 - 17,122 TOTAL REVENUES 2,736,484 2.776.105 6,283,135 1,760,423 7,572,645 EXPENDITURES Transit Operations 2,555,944 2,959,294 6,396,735 6,117,171 5,950,603 Reimbursement to FTA - - - - - TOTAL EXPENDITURES 2,555,944 2,959,294 6,396,735 6,117,171 5,950,603 NET REVENUE (EXPENDITURES) 180,540 (183,189) (113,600) (4,356,748) 1,622,042 FUND BALANCES Beginning 466.558 647,098 463,909 463,909 (3,892,839) Ending $ 647,098 $ 463,909 $ 350,309 $ (3,892,839) $ (2,270,797) 81 CITY OF PORT ARTHUR 2014-2015 BUDGET DEPARTMENT SUMMARY TRANSIT FUND Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 1,489,738 $ 1,531,249 $ 1,614,680 $ 1,551,332 $ 1,695,245 Supplies and Materials 249,504 262,606 325,148 307,020 252,890 Maintenance 121,818 140,190 228,425 208,445 111,630 Contractual Service 169,324 136,753 202,777 181,825 232,135 Capital Outlay 525,844 888,496 4,025,705 3,868,549 3,658,703 TOTAL EXPENDITURES $ 2.556,228 $ 2,959,294 $ 6,396,735 $ 6,1 17.171 $ 5,950,603 # # # # Expenditures by Division Administration $ 401,619 $ 358,951 $ 460,079 $ 409,208 $ 479,283 Vehicle Operations 745,458 870,887 953,416 1,010,812 806,615 Vehicle Maintenance 361,397 354,239 425,946 337,302 415,417 Non-Vehicle Maintenance 10,557 11,408 21,000 26,000 11,410 Other Expenses 20,145 25,219 61,445 69,110 22,113 Elderly&Handicapped 492,857 450,094 450,644 397,690 558,562 Capital Grants 524,195 888,496 4,024,205 3,867,049 3,657,203 TOTAL EXPENDITURES $ 2,556,228 $ 2,959,294 $ 6,396,735 $ 6,117,171 $ 5,950,603 Authorized Positions Administration 3 3 4 4 Vehicle Operations 12 12 10 10 Vehicle Maintenance 5 5 5 5 Elderly&Handicapped 4.5 4.5 7 7 Transit Planning 2 2 2 2 TOTAL POSITIONS 26.5 26.5 28 28 82 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ADMINISTRATION Actual Actual Budget Estimated Proposed 401-1504-561 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 155,369 $ 141,067 $ 204,679 $ 158,575 $ 197,025 Overtime Earnings 14,565 16,081 15,200 17,300 14,500 Allowances 4,680 3,591 4,681 4,365 4,680 Extra Help - - 11,000 12,285 12,000 Social Security 12,965 11,868 13,179 12,179 15,869 Retirement 26,721 23,902 25,428 24,428 32,390 Health Insurance 36,207 33,169 35,407 35,407 45,191 Workers Compensation 5,498 9,882 10,994 11,994 12,458 Terminating Pay 2,864 3,088 3,125 3,125 3,879 Total Salaries and Benefits 258,869 242,648 323,693 279,658 337,992 Supplies and Materials Office Supplies 2,445 3,532 4,500 4,100 3,532 Minor Equipment 1,224 1,091 1,700 1,100 1,091 Medical Supplies 793 330 1,000 725 300 Other Supplies&Material 765 1845 4,300 6,500 1,000 Total Supplies and Materials 5,227 8.798 11,500 12,425 5,923 Maintenance Equipment Maintenance 3.770 9,778 3,425 3,800 4,500 Total Maintenance 3,770 9,778 3,425 3,800 4,500 Contractual Service Rent 12,127 13,956 8,861 9,500 5,000 Insurance 80,895 50,373 55,500 52,900 80,000 Professional Services 10,966 10,665 12,000 12,000 6,000 Advertising 3,356 - 3,700 3,000 3,500 Travel and Education 2,688 3,705 8,000 5,500 6,500 Computer Programs 89 1,530 2,750 2,250 500 Other Contractual Service - 1,272 6,500 5,250 3,000 Electricity 11,157 9,668 11,500 10,525 9,668 Gas 4,611 3,852 6,500 7,750 11,500 Communications 7,864 2,706 4,650 3,150 3,700 Total Contractual Services 133,753 97,727 119,961 111,825 129,368 Capital Outlay - - 1,500 1,500 1,500 TOTAL EXPENDITURES $ 401,619 $ 358,951 $ 460,079 $ 409,208 $ 479,283 83 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION VEHICLE OPERATIONS Actual Actual Budget Estimated Proposed 401-1501-561 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 313,785 $ 342,844 $ 361,334 $ 435,500 $ 323,181 Overtime Earnings 22,048 19,480 20,700 23,115 21,000 Extra Help 36,169 59,885 53,759 60,000 48,000 Social Security 28,200 31,607 27,928 27,628 25,940 Retirement 50,568 54,600 53,800 53,800 51,497 Health Insurance 74,656 81,770 80,682 80,682 66,382 Workers Compensation 15,593 34,857 36,575 36,575 32,044 Terminating Pay 5,629 7,250 7,127 7,127 6,363 Total Salaries and Benefits 546.648 632,293 641,905 724,427 574,407 Supplies and Materials Fuel&Lubrication 113,558 160,588 165,000 165,000 161,050 Minor Equipment 345 500 500 500 500 Uniforms&Cleaning 4,985 4,836 3,500 8,500 2,145 Other Supplies&Material 2,228 3,612 3,000 2,985 2,000 Total Supplies and Materials 121,116 169,536 172,000 176,985 165,695 Maintenance Motor Vehicle Maintenance 71,429 58,642 108,000 85,000 36,000 Total Maintenance 71,429 58,642 108,000 85,000 36,000 Contractual Service Rent 2,137 6,554 9,432 9,500 6,500 Professional Services 1,891 3,013 3,750 2,850 3,013 Travel and Education 2,237 849 3,000 1,800 1,000 Other Contractual Service - - 15,079 - 20,000 Furniture and Fixtures - - 250 10,250 - Total Contractual Services 6,265 10,416 31,511 24,400 30,513 TOTAL EXPENDITURES $ 745,458 $ 870,887 $ 953,416 $ 1,010,812 $ 806,615 84 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES-BY DIVISION VEHICLE MAINTENANCE Actual Actual Budget Estimated Proposed 401-1502-561 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 191,986 $ 165,927 $ 199,666 $ 135,500 $ 210,371 Overtime Earnings 10,234 17,691 14,500 10,285 14,000 Allowance 1,750 1,750 1,750 1,400 1,500 Extra Help 24,109 30,863 33,000 35,000 20,000 Social Security 16,559 16,278 12,637 12,637 13,942 Retirement 31,268 27,550 24,861 24,861 33,578 Health Insurance 38,116 30,394 28,677 28,677 50,965 Workers Compensation 5,925 10,788 11,154 11,154 15,139 Terminating Pay 3,464 3,581 3,293 3,293 4,161 Total Salaries and Benefits 323,411 304,822 329,538 262,807 363,656 Supplies and Materials Fuel and Lubrication 4,137 3,198 6,500 6,500 3,918 Minor Equipment 3,294 3,004 4,000 3,850 3,004 Uniforms and Cleaning 11,594 10,551 31,000 16,000 2,500 Other Supplies&Material 1,503 (7,067) 2,203 3,000 2,000 Total Supplies and Materials 20,528 9,686 43,703 29,350 11,422 Maintenance Equipment Maintenance 4,507 4,427 4,900 5,500 4,427 Motor Vehicle Maintenance 7,989 32,346 42,000 35,845 32,346 Total Maintenance 12,496 36,773 46,900 41,345 36,773 Contractual Service Rent 1,660 1,966 3,000 2,000 1,966 Professional Services 673 299 1,150 550 300 Travel and Education 980 693 1,655 1,250 1,300 Total Contractual Services 3,313 2,958 5,805 3,800 3,566 Capital Outlay 1,649 - - - - TOTAL EXPENDITURES $ 361,397 $ 354,239 $ 425,946 $ 337,302 $ 415,417 85 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION NON-VEHICLE MAINTENANCE Actual Actual Budget Estimated Proposed 401-1503-561 11-12 12-13 13-14 13-14 14-15 Maintenance Building Maintenance $ 8,785 $ 8,172 $ 16,500 $ 21,500 $ 8,172 Equipment Maintenance 253 1,500 1,900 1,500 1,500 Total Maintenance 9,038 9,672 18,400 23,000 9,672 Contractual Service Professional Services 1,519 1,736 2,600 3,000 1,738 Total Contractual Services 1,519 1,736 2,600 3,000 1,738 Capital Outlay - - - - - TOTAL EXPENDITURES $ 10,557 $ 11,408 $ 21,000 $ 26,000 $ 11,410 86 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION OTHER EXPENSES Actual Actual Budget Estimated Proposed 401-1505-561 11-12 12-13 13-14 13-14 14-15 Supplies and Materials Other Supplies and Material $ 142 $ 206 $ 2,495 $ 3,250 $ 300 Uniforms and Cleaning 1,191 3,337 4,750 4,560 1,000 Total Supplies and Materials 1,333 3,543 7,245 7,810 1,300 Maintenance Land Maintenance 420 2,237 5,500 6,250 1,500 Building Maintenance 5,089 8,900 14,000 20,000 9,000 Equipment Maintenance 1,539 603 3,200 4,000 600 Motor Vehicle Maintenance - - - - - Total Maintenance 7,048 11.740 22,700 30,250 11,100 Contractual Service Professional Services 1,622 1,598 3,500 2,800 1,398 Electricity 6,830 6,470 13,500 13,750 6,470 Water 2,116 1,446 8,000 12,000 1,446 Communications 1,196 422 6,500 2,500 399 Total Contractual Services 11,764 9,936 31,500 31,050 9,713 Capital Outlay - - - - - TOTAL EXPENDITURES $ 20.145 $ 25,219 $ 61,445 $ 69,110 $ 22,113 87 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES - BY DIVISION ELDERLY & HANDICAPPED Actual Actual Budget Estimated Proposed 401-1506-561 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 197,227 $ 162,591 $ 180,724 $ 149,500 $ 231,351 Overtime Earnings 11,492 9,244 11,500 10,975 9,000 Extra Help 42,630 71,438 47,000 52,500 50,000 Social Security 18,571 17,569 13,167 12,417 17,317 Retirement 32,617 28,675 21,966 18,516 35,937 Health Insurance 45,140 41,755 29,891 27,891 53,614 Workers Compensation 9,622 16,429 12,183 10,183 17,368 Terminating Pay 3,511 3,785 3,113 2,458 4,603 Total Salaries and Benefits 360,810 351,486 319,544 284,440 419,190 Supplies and Materials Office Supplies 1,506 1,637 2,500 2,250 1,500 Fuel and Lubrication 93,123 64,442 80,000 70,000 64,500 Minor Equipment 841 896 1,200 1,200 550 Uniforms and Cleaning 4,288 1,980 4,000 4,000 1,000 Other Supplies&Material 1,542 2,088 3,000 3,000 1,000 Total Supplies and Materials 101,300 71,043 90,700 80,450 68,550 Maintenance Building Maintenance 64 - 1,500 1,500 - Equipment Maintenance 496 - 1,000 1,000 - Motor Vehicle Maintenance 17,477 13,585 26,500 17,550 13,585 Tires - - - 5,000 - Total Maintenance 18,037 13,585 29,000 25,050 13,585 Contractual Service Rent 9,959 10,065 6,500 3,500 4,000 Professional Services 511 1,418 2,000 1,500 1,418 Travel and Education 1,490 1,431 2,500 2,250 1,431 Other Contractual Service - 971 - - 50,000 Communications 750 95 400 500 388 Total Contractual Services 12,710 13,980 11,400 7,750 57,237 Capital Outlay - - - - - TOTAL EXPENDITURES $ 492,857 $ 450,094 $ 450,644 $ 397,690 $ 558,562 88 EQUIPMENT REPLACEMENT FUND CITY OF PORT ARTHUR 2014-2015 BUDGET EQUIPMENT REPLACEMENT FUND Budget Actual Actual as Amended Estimated Proposed 11-12 12-13 13-14 13-14 14-15 REVENUES User Charges $ 1,229,813 $ 2,122,891 $ 2,754,200 $ 2,754,200 $ 2,810,500 Proceeds of Vehicles SEP - - - - 160,800 Interest 2,826 1,802 5,000 200 1,000 Intergovernmental Revenue - - - - Miscellaneous Income - - - - - Transfer from Debt Service 126,077 370,057 370,057 370,057 444,035 Sale of Capital Assets 39,268 - 25,000 20,000 5,000 TOTAL REVENUES 1,397,984 2,494,750 3,154,257 3,144,457 3,421,335 EXPENDITURES Capital Outlay 3,391,121 2,468,772 3,237,318 3,237,318 1,609,891 Debt Service 126,077 370,057 370,057 370,057 444,035 TOTAL EXPENDITURES 3,517,198 2,838,829 3,607,375 3,607,375 2,053,926 NET REVENUE (EXPENDITURES) (2,119,214) (344,079) (453,118) (462,918) 1,367,409 FUND BALANCES Beginning of year 1,563,644 (555,570) (899,649) (899,649) (1,362,567) End of Year $ (555,570) $ (899,649) $ (1,352,767) $ (1,362,567) $ 4,842 89 EMPLOYEE BENEFITS FUND > Hospitalization Insurance Fund > Workers Compensation Fund > Other Employees Benefit Fund CITY OF PORT ARTHUR 2014-2015 BUDGET HOSPITALIZATION INSURANCE FUND Actual Actual Budget Estimated Proposed 614-1701-583 11-12 12-13 13-14 13-14 14-15 REVENUES Contributions from: City Departments $ 7,183,011 $ 7,364,940 $ 7,300,000 $ 7,000,000 $ 7,100,000 Employees 1,159,918 1,216,208 1,200,000 1,100,000 1,100,000 Retirees 710,225 685,249 725,000 550,000 525,000 Retiree Drug Subsidy 88,778 74,810 75,000 65,000 75,000 Early Retiree Program Subsidy 103,631 - - - - Stop loss reimbursements 27,899 618,912 100,000 1,500,000 400,000 Interest Revenue 5,695 4,891 4,000 300 500 TOTAL REVENUE 9,279,157 9,965,010 9,404,000 10,215,300 9,200,500 EXPENDITURES Office Supplies - - - - - Health Insurance Benefits 5,723,441 7,275,449 6,900,000 8,000,000 7,800,000 Claims Administration 1,321,900 535,771 631,677 500,000 565,000 Stop Loss Insurance Cost - 776,773 700,000 700,000 700,000 ACA Compliance Fees - - 105,200 5,000 158,200 Dental Insurance Premiums 330,891 324,697 335,159 300,000 335,159 Group Life Insurance 30,841 29,760 30,000 22,000 30,000 Employee/Retiree Health Clinic 302,329 320,294 325,300 320,294 317,842 Contritbution to OPEB trust 600,000 600,000 600,000 600,000 600,000 Professional Services 53,050 55,608 66,400 45,000 33,000 TOTAL EXPENDITURES 8,362,452 9,918,352 9,693,736 10,492,294 10,539,201 NET REVENUE (EXPENDITURES) 916,705 46,658 (289,736) (276,994) (1,338,701) FUND BALANCES Beginning of the year 5,789,418 6,706,123 6,752,781 6,752,781 6,475,787 End of the year $ 6,706,123 $ 6,752,781 $ 6,463,045 $ 6,475,787 $ 5,137,086 90 CITY OF PORT ARTHUR 2014-2015 BUDGET WORKERS COMPENSATION FUND Actual Actual Budget Estimated Proposed 610-1701-583 11-12 12-13 13-14 13-14 14-15 REVENUES Contributions from City Departments- Worker's Compensation $ 609,769 $ 1,241,638 $ 1,046,185 $ 1,327,600 $ 1,100,000 Interest Revenue 122 88 50 - 50 Miscellaneous Income 66 454 400 - - Employee Reimbursements 124,932 53,091 48,000 80,000 75,000 TOTAL REVENUE 734,889 1,295,271 1,094,635 1,407,600 1,175,050 EXPENDITURES Worker's Compensation 1,096,389 645,083 1,256,510 1,193,200 1,256,501 TOTAL EXPENDITURES 1,096,389 645,083 1,256,510 1,193,200 1,256,501 NET REVENUE (EXPENDITURES) (361,500) 650,188 (161,875) 214,400 (81,451) FUND BALANCES Beginning of the year 785,842 424,342 1,074,530 1,074,530 1,288,930 End of the year $ 424,342 $ 1,074,530 $ 912,655 $ 1,288,930 $ 1,207,479 91 CITY OF PORT ARTHUR 2014-2015 BUDGET OTHER EMPLOYEE BENEFITS FUND Actual Actual Budget Estimated Proposed 620-1701-583 11-12 12-13 13-14 13-14 14-15 REVENUES Contributions from City Departments- Terminating pay charges $ 545,525 $ 683,201 $ 650,000 $ 650,000 $ 600,000 Interest Revenue 580 357 300 100 - TOTAL OTHER REVENUE 546,105 683,558 650,300 650,100 600,000 EXPENDITURES Unemployment Compensation 108,586 44,332 50,000 80,000 120,000 Accrued Employee Absences 536,441 536,572 630,000 630,000 525,000 Employee Safety Awards 27,275 23,310 25,000 24,500 29,000 Professional Services 7,836 5,431 7,000 7,000 6,500 Employee Service Awards 15,677 11,071 15,000 15,000 25,000 Safe Driver Awards - 4,060 8,000 4,000 8,000 Safety Shoe Program 4,073 3,587 6,000 4,000 6,000 Random Drug Screening 570 660 5,000 700 25,000 TOTAL EXPENDITURES 700,458 629,023 746,000 765,200 744,500 NET REVENUE (EXPENDITURES) (154,353) 54,535 (95,700) (115,100) (144,500) FUND BALANCES Beginning of the year 739,511 585,158 639,693 639,693 524,593 End of the year $ 585,158 $ 639,693 $ 543,993 $ 524,593 $ 380.093 92 GENERAL LIABILITY FUND CITY OF PORT ARTHUR 2014-2015 BUDGET GENERAL LIABILITY FUND Actual Actual Budget Estimated Proposed 612-1702-581 11-12 12-13 13-14 13-14 14-15 REVENUES Transfers From: General Fund $ 1,300,000 $ 850,000 $ 1,300,000 $ 850,000 $ 1,300,000 Water and Sewer Fund 282,000 160,000 250,000 250,000 250,000 Solid Waste Fund 172,000 90,000 150,000 90,000 170,000 Pleasure Island - - 40,000 42,000 40,000 Transit Fund 79,000 50,000 70,000 55,500 80,000 Economic Development 3,564 3,917 4,000 6,600 6,600 Interest Revenue 2,339 1,741 1,500 125 100 Miscelleous Revenue - - - - - TOTAL REVENUES 1,838,903 1,155,658 1,815,500 1,294,225 1,846,700 EXPENDITURES Professional Services - - 20,405 - - Damage Claims and Premiums 1,429,134 1,701,666 2,176,531 2,176,531 2,334,412 TOTAL EXPENDITURES 1,429,134 1,701,666 2,196,936 2,176,531 2,334,412 NET REVENUE (EXPENDITURES) 409,769 (546,008) (381,436) (882,306) (487,712) FUND BALANCES Beginning of year 2,450,030 2,859,799 2,313,791 2,313,791 1,431,485 End of Year $ 2,859,799 $ 2,313,791 $ 1,932,355 $ 1,431,485 $ 943,773 93 HOTEL OCCUPANCY TAX FUND CITY OF PORT ARTHUR 2014-2015 BUDGET HOTEL OCCUPANCY TAX FUND Budget Actual Actual as Amended Estimated Proposed 140-1405-551 11-12 12-13 13-14 13-14 14-15 REVENUES Hotel Occupancy Tax $ 979,434 $ 954,440 $ 860,000 $ 900,000 $ 900,000 Penalty and Interest 5,736 13,742 1,000 2,821 1,000 Interest Revenue 123 204 200 64 100 TOTAL REVENUE 985,293 968,386 861,200 902,885 901,100 EXPENDITURES Convention and Visitors Bureau 475,000 490,000 515,000 515,000 525,000 Civic Center Operations 100,000 100,000 100,000 100,000 100,000 Professional Services 26,433 - 20,000 9,400 20,000 Department Club - - - - SETAC 45,000 45,000 45,000 45,000 45,000 TAMS 8,000 8,000 8,000 8,000 8,000 Museum of the Gulf Coast 169,336 144,336 144,336 144,336 166,336 Rose Hill 1,602 2,807 12,000 12,000 12,000 Pompeiian Villa 43,925 19,800 19,800 19,800 19,800 TOTAL EXPENDITURES 869,296 809,943 864,136 853,536 896,136 NET REVENUE (EXPENDITURES) 115,997 158,443 (2,936) 49,349 4,964 FUND BALANCES Beginning of year 190,144 306,141 464,584 464,584 513,933 End of Year $ 306,141 $ 464,584 $ 461,648 $ 513,933 $ 518,897 94 LIBRARY SPECIAL FUND CITY OF PORT ARTHUR 2014-2015 BUDGET LIBRARY SPECIAL FUND Actual Actual Budget Estimated Proposed 102-1421-553 11-12 12-13 13-14 13-14 14-15 REVENUES Interest Income $ 95 $ 73 S 75 $ 36 $ 40 Donations&Gifts 1,746 - 1,000 1,700 1,000 TOTAL REVENUE 1,841 73 1,075 1,736 1,040 EXPENDITURES Equipment - - - - - TOTAL EXPENDITURES - - - - - NET REVENUE (EXPENDITURES) 1,841 73 1,075 1,736 1,040 FUND BALANCES Beginning 130,949 132,790 132,863 132,863 134,599 Ending $ 132,790 $ 132,863 $ 133,938 $ 134,599 $ 135,639 95 POLICE SPECIAL FUND CITY OF PORT ARTHUR 2014-2015 BUDGET POLICE SPECIAL FUND 115-1101-521 Actual Actual Budget Estimated Proposed 125/126/127-1118-521 11-12 12-13 13-14 13-14 14-15 REVENUES Confiscations $ 17,210 $ 13,234 $ 8,500 $ 30,000 $ 42,000 Donations 17,800 8,900 - 2,600 - Sale of Assets - - - - Interest 121 115 133 106 141 TOTAL REVENUES 35,131 22,249 8,633 32,706 42,141 EXPENDITURES Public Safety 48,389 10,671 15,000 9,000 78,567 TOTAL EXPENDITURES 48,389 10,671 15,000 9,000 78,567 NET REVENUE (EXPENDITURES) (13,258) 11,578 (6,367) 23,706 (36,426) FUND BALANCES Beginning 41,887 28,629 40,207 40,207 63,913 Ending $ 28,629 $ 40,207 $ 33,840 $ 63,913 $ 27,487 96 COMMERICAL TRAFFIC ENFORCEMENT FUND CITY OF PORT ARTHUR 2014-2015 BUDGET COMMERCIAL TRAFFIC ENFORCEMENT FUND Actual Actual Budget Estimated Proposed 115-1101-521 11-12 12-13 13-14 13-14 14-15 REVENUES Traffic Fine Revenue $ 52,027 $ 54,861 $ 50,000 $ 50,000 $ 52,000 Interest 8 31 50 35 35 TOTAL REVENUES 52,035 54,892 50.050 50,035 52,035 EXPENDITURES Public Safety Office Supplies $ - $ - $ 2,500 $ 2,500 $ 2,500 Minor Equipment - 1,661 2,500 2,500 2,500 Fuel and Lubrication - - 25,000 1 25,000 Uniforms and Cleaning - - 2,500 1 2,500 Equipment Maintenance - - 2,500 1 2,500 Motor Vehicle Maintenance - 942 4,000 1,000 5,000 Advertising - - 750 750 750 Travel and Education 35 2,643 5,000 1 5,000 Computer Programs - 1,100 3,000 1 - Communications - - - - - CVE 33,013 13,703 25,000 12,000 25,000 Motor Vehicles 44,780 - - - 42,500 TOTAL EXPENDITURES 77,828 20,049 72,750 18,755 113,250 NET REVENUE (EXPENDITURES) (25,793) 34,843 (22,700) 31,280 (61,215) FUND BALANCES Beginning 27,911 2,118 36,961 36,961 68,241 Ending $ 2,118 $ 36,961 $ 14,261 $ 68,241 $ 7,026 97 GOLF COURSE FUND CITY OF PORT ARTHUR 2014-2015 BUDGET GOLF COURSE FUND Actual Actual Budget Estimated Proposed 103-2001-601 11-12 12-13 13-14 13-14 14-15 REVENUES Fees, Services and Sales $ 4,067 $ 4,263 $ 4,000 $ 4,000 $ 4,000 Interest Income 60 47 100 20 20 Transfer from General Fund - - - - - TOTAL REVENUE 4,127 4,310 4,100 4,020 4,020 EXPENDITURES Golf Course Improvements 2,469 3,294 50,000 - 5,000 TOTAL EXPENDITURES 2,469 3,294 50,000 - 5,000 NET REVENUE (EXPENDITURES) 1,658 1,016 (45,900) 4,020 (980) FUND BALANCES Beginning 75.018 76,676 77,692 77,692 81,712 Ending $ 76,676 $ 77,692 $ 31,792 $ 81,712 $ 80,732 98 MUNICIPAL COURT TECHNOLOGY FUND CITY OF PORT ARTHUR 2014-2015 BUDGET MUNICIPAL COURT TECHNOLOGY FUND Actual Actual Budget Estimated Proposed 104-1012-513 11-12 12-13 13-14 13-14 14-15 REVENUES Court Fines $ 58,107 $ 41,655 $ 41,500 $ 38,000 $ 41,000 Interest Income 100 77 100 10 10 TOTAL REVENUE 58,207 41,732 41,600 38,010 41,010 EXPENDITURES Municipal Court 122,402 10,199 150,000 6,866 10,000 TOTAL EXPENDITURES 122,402 10,199 150,000 6,866 10,000 NET REVENUE (EXPENDITURES) (64,195) 31,533 (108,400) 31,144 31,010 FUND BALANCES Beginning 41,884 (22,311) 9,222 9,222 40,366 Ending $ (22,311) $ 9,222 $ (99,178) $ 40,366 $ 71,376 99 ECONOMIC DEVELOPMENT CORPORATION CITY OF PORT ARTHUR 2014-2015 BUDGET ECONOMIC DEVELOPMENT CORPORATION Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 REVENUES AND OTHER SOURCES Sales Tax $ 5,940,937 $ 5,822,342 $ 5,500,000 $ 3,700,000 $ 4,000,000 Miscellaneous revenue 17,601 13,032 12,000 40,000 30,000 Loan repayments 96,598 14,030 - - Sale of land 94,250 481,138 - 109,000 Interest on investments 7,023 5,624 4,000 25,000 22,000 TOTAL REVENUES 6,156,409 6,336,166 5,516,000 3,874,000 4,052,000 EXPENDITURES EDC Operating Expenditures 3,861,991 3,148,614 12,088,323 8,426,315 7,392,404 Debt Service 2013 Sales Tax Refunding 572,297 - - - 540,934 Debt Service-payable to City 2012 GO Refunding-Business Park 1,919 52,534 24,896 24,896 25,004 2002C CO-Business Park 246,019 - - - - 2008 GO Bond-Business Park 220,634 219,926 218,968 218,967 217,759 2011 GO Refunding 385,245 389,520 725,865 725,865 407,430 TOTAL EXPENDITURES 5,288,105 3,810,594 13,058,052 9,396,043 8,583,531 EXCESS(DEFICIENCY)OF REVENUES OVER EXPENDITURES 868,304 2,525,572 (7,542,052) (5,522,043) (4,531,531) OPERATING FUND BALANCE Beginning of the year 7,859,184 8,727,488 11,253,060 11,253,060 5,731,017 End of the year $ 8,727,488 $ 11,253,060 $ 3,711,008 $ 5,731,017 $ 1.199.486 Reserves Operating $ 8,727,488 $ 11,253,060 $ 3,711,008 $ 5,731,017 $ 1,199,486 Development 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 $ 9,727,488 $ 12,253,060 $ 4,711,008 $ 6,731,017 $ 2,199,486 100 CITY OF PORT ARTHUR2014-2015 BUDGET BUDGET SUMMARY ECONOMIC DEVELOPMENT CORPORATION Expenditures by Category Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits $ 415,097 $ 475,993 $ 503,511 $ 474,893 $ 632,773 Supplies and Materials 11,414 18,784 23,502 14,028 15,350 Maintenance 4,797 4,825 11,094 3,494 6,890 Contractual Service 781,129 1,095,008 451,472 382,042 579,411 Capital Outlay - 355,124 4,386,281 4,621,364 7,500 Special Projects 2,649,554 1,198,880 6,712,463 2,930,494 6,150,480 TOTAL EXPENDITURES $ 3,861,991 $ 3,148,614 $ 12,088,323 $ 8,426,315 $ 7,392,404 Expenditures by Division Economic Development Corp. $ 3,861,991 $ 3,148,614 $ 12,088,323 $ 8,426,315 $ 7,392,404 Authorized Positions Economic Development Corp. 5 5 6 6 101 CITY OF PORT ARTHUR 2014-2015 BUDGET DETAIL EXPENDITURES ECONOMIC DEVELOPMENT CORPORATION 120-1429-582 Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 Salaries and Benefits Regular Earnings $ 267,557 $ 317,626 $ 345,177 $ 317,297 $ 430,770 Overtime 1,141 840 - 730 - Allowances 7,500 8,215 8,460 8,130 8,460 Extra Help 6,271 1,095 - - - Social Security 20,130 23,798 21,849 22,495 40,651 Retirement 42,409 48,587 52,723 48,677 56,466 Health Insurance 64,170 66,490 65,157 69,197 85,569 Workers Compensation 1,356 3,070 3,269 2,142 3,512 Terminating Pay 4,563 6,272 # 6,876 6,225 7,345 Total Salaries and Benefits 415,097 475,993 503,511 474,893 632,773 Supplies and Materials Office Supplies 2,295 7,142 5,000 5,000 5,000 Fuel&Lubrication 2,011 2,397 2,200 1,975 2,340 Minor Equipment 1,806 2,758 3,000 1,500 2,500 Uniforms and Cleaning 258 802 252 252 360 Other Supplies 5,044 5,685 13,050 5,301 5,150 Total Supplies and Materials 11,414 18,784 23,502 14,028 15,350 Maintenance Building Maintenance 1,820 3,325 1,494 994 3,390 Equipment Maintenance 463 1,391 7,100 1,500 2,000 Motor Vehicle Maintenance 2,514 109 2,500 1,000 1,500 Total Maintenance 4.797 4,825 11,094 3,494 6,890 Contractual Service Insurance 4,875 5,550 6,600 5,982 6,600 Professional Services 183,462 735,524 139,913 156,436 120,000 Administrative Services 237,637 116,447 - - 100,000 Consultant 76,900 72,550 72,000 72,000 75,000 Advertising 23,391 - - - - Travel&Education 31,683 30,713 51,750 24,750 30,300 Software 329 13,323 13,716 6,891 10,110 Dues&Subscriptions 3,238 7,750 9,370 7,921 9,659 Education and Training 12,555 13,766 14,000 8,000 10,000 Other Contractual Service 183,881 72,893 110,023 74,695 175,502 Utilities 8,606 8,959 11,200 10,700 27,600 Communications 14,572 17,533 22,900 14,667 14,640 Total Contractual Services 781,129 1,095,008 451,472 382,042 579,411 Capital Outlay - 355,124 4,386,281 4,621,364 7,500 Special Projects Development 2,211,521 536,712 1,966,230 712,248 1,500,000 Business Park 71,662 166,282 271,174 223,808 630,480 4B Development 335,812 184,146 3,644,126 1,486,326 3,400,000 Promotional Programs 10,369 242,175 380,933 298,912 120,000 Training Project 20,190 69,565 450,000 209,200 500,000 Total Special Projects 2,649,554 1,198,880 6,712,463 2,930,494 6,150,480 TOTAL EXPENDITURES $ 3,861,991 $ 3,148,614 $ 12,088,323 $ 8,426,315 $ 7,392,404 102 CITY OF PORT ARTHUR 2014-2015 BUDGET ECONOMIC DEVELOPMENT CORPORATION 2003 SALES TAX BOND DEBT SERVICE FUND Actual Actual Budget Estimated Proposed 11-12 12-13 13-14 13-14 14-15 REVENUES AND OTHER SOURCES Transfer from operations $ 572,298 $ 572,298 $ 575,233 $ 575,233 $ 540,934 Interest Revenue 1,314 1,314 - 48,285 - TOTAL REVENUES 573,612 573,612 575,233 623,518 540,934 EXPENDITURES Principal Retirements 345,000 345,000 370,000 425,000 420,000 Interest 227,298 227,298 205,233 114,128 120,934 Fiscal Charges - - - - - TOTAL EXPENDITURES 572,298 572,298 575,233 539,128 540,934 EXCESS(DEFICIENCY)OF REVENUES OVER EXPENDITURES 1,314 1,314 - 84,390 - OPERATING FUND BALANCE Beginning of the year 706,082 707,396 708,710 708.710 793,100 End of the year $ 707,396 $ 708,710 $ 708,710 $ 793,100 $ 793,100 Reserves Debt Service 594,510 594,510 575,283 575,283 540,934 Interest&Sinking 112,886 114,200 133,427 217,817 252,166 $ 707,396 $ 708,710 $ 708,710 $ 793,100 $ 793,100 103 Port Arthur Section 4A Economic Development Corporation Summary of Annual Debt Service Requirements to Maturity Bonded Debt- Series 2003,Sales Tax Bond Fiscal Year Principal Interest Total 2014 425,000.00 114,128.30 539,128.30 2015 420,000.00 120,934.00 540,934.00 2016 435,000.00 110,308.00 545,308.00 2017 445,000.00 99,302.50 544,302.50 2018 455,000.00 88,044.00 543,044.00 2019 470,000.00 76,532.50 546,532.50 2020 480,000.00 64,641.50 544,641.50 2021 500,000.00 52,497.50 552,497.50 2022 510,000.00 39,84750 549847.50 2023 525,000.00 26,944.50 551,944.50 2024 540,000.00 13,662.00 553,662.00 $ 5,205,000 $ 806,842 $ 6,011,842 104 APPENDIX PERSONNEL SCHEDULES City of Port Arthur 2014-2015 Operating Budget Personnel Schedules Ranee H-12 1212=13 1313=14 14_15 GENERAL FUND Administration Mayor and Council Secretary 28 1 1 1 I City Manager City Manager 106 1 I 1 1 Internal Auditor 53 - - - - Admin.Assistant/Brownsfields Mgr 39 - - - - Executive Secretary 30 I I I 1 City Manager's Office 2 2 2 2 Total Administration 3 3 3 3 City Secretary City Secretary City Secretary 55 I I I 1 Assistant City Secretary 47 I I I 1 Administrative Aide 28 I 1 I 1 Administrative Clerk 11 17 I 1.5 1.5 1.5 City Secretary's Office 4 5 4.5 4.5 Municipal Court Municipal Court Judge 63 0.5 0.5 0.5 0.5 Municipal Court Clerk 40 I I I 1 Deputy Municipal Court Clerk 21 6 6 6 6 Warrant Officer I 1 Juvenile Case Manager 21 I I I I Municipal Court 8.5 8.5 9.5 9.5 Total City Secretary 12.5 13.0 14.0 14.0 City Attorney City Attorney 72 I I 1 I Assistant City Attorney 55 I I I 1 Collection Officer 36 - 1 I I Legal Assistant 32 2 2 2 2 Legal Secretary 28 - - - I Administrative Clerk II 17 - I I - Total City Attorney 4 6 6 6 Finance Administration Assistant City Manager/Administration 67 I I 1 - Director of Finance 62 I I I I Budget and Compliance Analyst 47 - - 1 I Finance Administrative Aide 28 I I 1 1 Secretary 21 - - - - Administrative Clerk 17 I I I - Administration 4 4 5 3 Accountine Comptroller 53 I I 1 I Grants Accountant 36 1 - I - Accountant l 32 - I 1 I Payroll Analyst 28 I I I I Senior Account Clerk 24 3 3 3 3 Accounting 6 6 7 6 City of Port Arthur 2014-2015 Operating Budget Personnel Schedules Ranee 1111=12 1212=13 13=14 14=15 Purchasing Purchasing Manager 47 1 1 1 1 Sr.Purchasing Assistant 28 1 1 1 1 Secretary 21 I 1 I 1 Purchasing Assistant 20 1 1 I 1 Purchasing 4 4 4 4 Information Systems Information Technology Manager 53 1 1 I 1 MIS Coordinator 41 1 I I 1 P C Specialist 36 1 1 1 1 Information Systems 3 3 3 3 Central Collections Utility Billing and Collections Manager 45 - - - - Assistant Utility Office Manager 32 I 1 1 1 Water Meter Service Crew Supervisor 30 1 I I 1 Senior Cashier 24 I 1 1 1 Utility Account Clerk 21 2 2 2 2 Cashier 20 2 2 2 2 Water Meter Reader/Service Worker 20 6 5 5 5 Utility Service Representative 18 4 4 4 4 Utility Billing and Collections 17 16 16 16 Grants Management Grants Program Administrator 42 I I I I Administrative Aide 28 I 1 1 1 Grants Management 2 2 2 2 Total Finance 36 35 37 34 Human Resources Director of Human Resources 63 1 1 I 1 Assistant Director of Human Resources 51 1 1 I 1 Safety and Risk Mgmt Coordinator 42 1 1 1 I Senior Human Resource Analyst 32 1 1 I 1 Human Resource Administrative Assistant 28 I 1 1 1 Human Resource Analyst 28 2 2 2 2 Human Resource Assistant II 23 1 1 I 1 Total Human Resources 8 8 8 8 Development Services Director of Development Services 61 - - I 1 Administration - - 1 I Geographic Information Systems Senior Engineering Technician 27 - - 1 1 GIS - - 1 I Planning Director of Planning 59 1 1 - - Asst.Director of Planning 52 - - - - Planner 39 1 1 1 1 Administrative Aide 28 1 1 1 1 Planning 3 3 2 2 Housing and Neighborhood Revitalization One Block At a Time Dir.of Housing&Neighborhood Revitalizal 50 1 I 1 1 Housing Inspector 24 1 1 1 1 One Block At a Time 2 2 2 2 City of Port Arthur 2014-2015 Operating Budget Personnel Schedules Ranee 11-12 12_13 1313=14 1414=I5 Housing Programs Housing Programs Administrator 44 1 1 I 1 Housing Analyst 36 - - - - Sr.Loan Specialist 30 - - - - Loan Specialist 27 1 I 1 1 Housing Inspector II 34 - - - - Secretary 21 1 I 1 1 Housing Tech 20 - - - - Housing Programs 3 3 3 3 Housing&Neighborhood Revitalization 5 5 5 5 Code Enforcement Inspections Director of Code Enforcement 57 1 1 1 1 Environmental Health Supervisor 40 1 1 1 I Sr.Building Inspector 36 1 I I 1 Plumbing Inspector 34 1 1 1 I Building Inspector II 34 4 4 4 4 Housing Inspector II 34 2 2 2 2 Sr.Permit Technician 29 1 1 1 1 Permit Technician 18 2 2 2 2 Administrative Clerk II 17 1 1 1 1 Inspections 14 14 14 14 Animal Control Animal Control Supervisor 36 1 1 1 I Senior Animal Control Officer 22 1 1 1 1 Animal Control Officer 20 4 3 3 3 Animal Control 6 5 5 5 Environmental and Consumer Health Environmental Health Supervisor 38 0 0 0 1 Animal Control Supervisor 36 - - - - Sr.Environmental Inspector 34 - - - 1 Senior Animal Control Officer 22 - - - - Secretary 21 - - - 1 Environmental Inspector I 20 - - - 5 Animal Control Officer 20 - - - - Administrative Clerk II 17 - - - I Environmental and Consumer Health - - - 9 Total Code Enforcement 20 19 19 28 Total Developmental Services 28 27 28 37 Civic Center Civic Center Director 50 1 I I 1 Facilities Maintenance Supervisor 30 1 1 I 1 Administrative Secretary 23 1 I 1 I Facilities Maintenance Worker 19 2 1 1 2 Facilities Maintenance Worker PT 19 1,25 2.50 2.50 0.50 Total Civic Center 6 7 7 6 Parks and Recreation Recreation Director of Parks and Recreation 56 - I I I Recreation Coordinator 40 1 I I 1 Administrative Aide 28 I 1 1 1 Aquatics Specialist 22 1 I I 1 Recreation Tech.II 20 2 2 2 2 Recreational Technician 15 1 1 I 1 Recreation 6 7 7 7 City of Port Arthur 2014-2015 Operating Budget Personnel Schedules Range 11-12 12_13 1313=14 1414=15 Parks and Right of Wav Maintenance Parks Maintenance Supervisor 36 1 I I 1 Maintenance Crew Supervisor 30 1 1 I 1 Equipment Operator II 2.5 2 2 2 2 Equipment Operator I 21 3 3 3 3 Maintenance Worker II 19 1 I 1 1 Parks Maintenance 8 8 8 8 Total Parks and Recreation 14 15 15 15 Library Library Director 53 I I 1 1 Assistant Library Director 41 I 1 1 I Librarian II 38 I I 1 1 Librarian I 36 1 1 1 1 Library Assistant 27 1 1 1 I Senior Library Clerk 24 1 1 1 1 Administrative Secretary 23 1 I 1 - Library Clerk 20 2 1 1 I Administrative Clerk II 17 2 2 2 2 Maintenance Worker I 14 1 1 1 I Library Page 98 0.5 0.5 0.5 0.5 Library Aide 9 1.5 1.5 1.5 1.5 Total Library 14 13 13 12 Police Chief of Police 64 I 1 1 1 Deputy Chief of Police 54 3 3 3 3 Lieutenant 230 8 8 8 8 Sergeant 220 13 13 13 13 Police Officer 210 102 102 102 102 Coordinator of Police and Fire Support 42 1 I I 1 IT Technician 36 I 1 2 2 Police Records Supervisor 35 1 1 I 1 Telecommunications Operator 26 17 17 17 17 Telecommunications Operator II 28 3 3 3 3 Forensic Specialist 25 3 3 3 3 Evidence Technician 25 2 2 2 2 Administrative Secretary 23 1 1 I 1 Secretary 21 3 3 3 3 Police Aide 20 6 6 6 6 Equipment Service Worker - - 1 1 Total Police 165 165 167 167 _Fire Fire Chief 60 1 1 1 1 Deputy Chief 360 I I 1 1 Battalion Chief 350 4 4 4 4 Fire Marshal 340 I I 1 1 Assistant Fire Marshal 320 1 I 1 1 Fire Captain 320 30 30 30 30 Fire Engineer 310 30 30 30 30 Fire Fighter 300 37 37 38 38 Administrative Secretary 23 I I 1 1 Secretary 21 I I 1 I Total Fire 107 107 108 108 City of Port Arthur 2014-2015 Operating Budget Personnel Schedules Range I1_12 1212=13 1313=14 1414=15 Health And Welfare Health Unit Director of Health 56 I I 1 I Assistant Director of Health Services 47 - I 1 I Public Health Nurse II 39 - - - - Senior Sanitarian 36 1 I I I Sanitarian 34 I 1 I 1 Administrative Aide 28 1 I 1 1 Disease Intervention Specialist 24 - - - - Vital Records Registrar 28 1 I I I Deputy Registrar 17 I I I 1 Custodian 14 I I I 1 Health Unit 7 8 8 8 Women,Infants and Children WIC Director 43 - 1 I 1 WIC Clinical Supervisor 37 - 1 I I WIC Program Supervisor 43 1 1 I 1 Nutritionist 37 1 - - - LVN III 30 1 - - - LVN II 28 2 2 2 2 Data Entry Operator 18 1 1 1 1 Administrative Clerk II 17 3 3 3 3 Certified Nurse's Assistant 17 - 1 1 1 Breastfeeding Peer Counselor 15 1.75 1.75 1.75 1.75 WIC 10.75 11.75 11.75 11.75 Assistant Director of Health Services 47 I - - - LVN III 30 1 I I 1 Disease Intervention Specialist 24 - 1 1 1 Administrative Clerk II 17 1 I I 1 Preventive Health 3 3 3 3 Primary Health Program Grants Billing Clerk 19 I I I 1 Primary Health Program I I I I Immunizations LVN III 30 I 1 I 1 Community Service Aide II 17 I I I 1 Administrative Clerk II 17 I I I 1 Immunizations 3 3 3 3 Bioterrorism Epidemiologist 39 1 I I 1 Bioterrorism Planner 33 I - - - Bioterrorism 2 I I 1 CDBG Public Health Nurse II 39 1 I I 1 LVN II 28 I - - - Disease Intervention Specialist 24 1 - I 1 Bioterrorism Planner 33 - I I 1 CDBG 3 2 3 3 Nurse Family Partnership NFP Nurse Supervisor 98 1 I I 1 NFP Nurse Home Visitor 98 5 5 5 5 Data Entry Operator 18 I I I 1 Nurse Family Partnership 7 7 7 7 Employee Retiree Health Services Clinic Family Nurse Practitioner 60 1 1 1 1 Medical Assistant 28 1 1 1 1 Radiographer Tech 28 1 1 1 1 Employee Retiree Health Services Clinic 3 3 3 3 City of Port Arthur 2014-2015 Operating Budget Personnel Schedules Ranee 11_12 12-13 13-14 1414=15 Environmental Code Enforcement Sr.Environmental Inspector 34 1 1 1 - Secretary 21 1 I I - Environmental Inspector 1 20 3 3 5 - Administrative Clerk II 17 I I I - Environmental Code Enforcement 6 6 8 - Total Health and Welfare 45.75 45.75 48.75 40.75 Public Works Administration Assistant City Manager/Operations 67 1 1 I 1 Director of Public Works 62 I I I 1 Asst.Director of Public Works/City Engine( 57 - - - - Administrative Assistant 31 1 1 1 I Administrative Secretary 23 1 1 1 1 Secretary 21 I 2 2 2 Maintenance Worker II 19 1 I 1 I Custodian 14 1 I I I Administration 7 8 8 8 Engineering Asst.City Engineer 51 I 1 1 I Senior Engineering Technician 27 2 2 1 I Engineering Technician II 23 I 1 2 2 Engineering 4 4 4 4 Streets Streets Superintendent 47 1 1 1 1 Maintenance Crew Supervisor 30 4 4 3 3 Construction Specialist 26 2 2 2 2 Equipment Operator II 25 5 5 5 5 Equipment Operator I 21 10 10 11 11 Streets 22 22 22 22 Drainage Drainage Superintendent 47 I I I 1 Maintenance Crew Supervisor 30 6 6 6 6 Equipment Operator II 25 I I I 1 Equipment Operator IA 22 1 I 1 1 Equipment Operator I 21 3 3 3 3 Maintenance Worker II 19 16 16 16 16 Drainage 28 28 28 28 Electrical Electrical Superintendent 44 1 1 I 1 Electrician II 32 5 5 5 5 Painter II 23 2 2 2 2 Electrical 8 8 8 8 City Hall Custodian 14 1 I I I City Hall 1 1 I 1 Equipment Services Equipment Services Supervisor 35 I 1 I I Senior Equipment Mechanic 28 2 2 I 1 Sr.Equipment Service Worker 23 I 1 I 1 Equipment Mechanic II 26 - - I I Equipment Mechanic I 24 - - I 1 Equipment Services Clerk 21 1 I 1 I Equipment Services 5 5 6 6 Total Public Works 75 76 77 77 TOTAL GENERAL FUND 518.50 520.25 531.25 527.25 City of Port Arthur 2014-2015 Operating Budget Personnel Schedules Range 11-12 1212=13 13-14 14-15 WATER AND SEWER FUND 1251 Administration Director of Utility Operations 61 1 1 1 1 Assistant Water Utilities Director 54 1 1 1 1 Engineering Designer III 45 - - 1 1 Engineering Designer II 40 1 - - - Sr.Plant Mechanic 34 1 1 - - Utility Store Supervisor 32 1 1 1 1 Plant Mechanic 32 3 3 - - Senior Engineering Technician 27 1 I I 1 Stationary Equipment Operator 25 2 2 - - Administrative Secretary 23 1 - - - Secretary 21 - - I 1 Utility Stores Clerk 19 1 I 1 1 Utility Dispatcher 18 - - I I Administration 13 1I 8 8 Water Purification 1252 Treatment Plant Superintendent 47 1 I 1 1 Treatment Plant Supervisor 43 1 1 I 1 Water Quality Analyst 34 1 I 1 1 Treatment Plant Operator II 32 3 3 3 4 Treatment Plant Operator I 29 2 2 3 2 Treatment Plant Operator Trainee II 24 2 2 3 - Treatment Plant Operator Trainee 20 I 1 1 4 Purification I I I I 13 13 Water Distribution 1253 Water Utilities Superintendent 47 1 I I 1 Water System Maintenance Supervisor 34 6 6 6 6 Equipment Operator I1 25 2 2 I 1 Secretary 21 I I - - Maintenance Worker II 19 17 17 16 16 Distribution 27 27 24 24 Wastewater Conveyance 1255 Water Utilities Superintendent 47 I 1 I 1 Wastewater Maintenance Supervisor 34 4 4 4 4 Sr.Plant Mechanic 34 - - 1 1 Plant Mechanic 32 - - 3 3 Stationary Equipment Operator 25 - - 2 2 Equipment Operator II 2.5 5 5 6 6 Maintenance Worker II 19 1 I 11 12 12 Utility Dispatcher 18 1 I - - Conveyance 22 22 29 29 Wastewater Treatment 1256 Treatment Plant Superintendent 47 1 1 1 1 Treatment Plant Supervisor 43 1 I 1 1 Treatment Plant Operator II 32 4 4 4 3 Treatment Plant Operator I 29 2 2 2 3 Treatment Plant Operator Trainee II 24 1 1 1 - Treatment Plant Operator Trainee 20 2 2 2 3 Treatment 11 I I I I 11 TOTAL WATER FUND 84 82 85 85 City of Port Arthur 2014-2015 Operating Budget Personnel Schedules Ranee 1111=12 1212=13 1313=14 14-15 SOLID WASTE FUND Trash Collection Equipment Operator I 21 17 11 11 12 Sanitation Crew Supervisor 30 1 1 1 1 Trash Collection 18 12 12 13 Residential Collection Equipment Operator I 21 13 13 13 13 Sanitation Crew Supervisor 30 1 1 1 Residential Collection 14 14 14 14 Container Service Equipment Operator II 25 6 6 6 6 Container Service 6 6 6 6 Landfill Operation Landfill Superintendent 47 I I 1 1 Landfill Crew Supervisor 30 I I I I Equipment Operator II 25 4 5 5 4 Landfill Attendant 16 2 2 2 2 Refuse Collector 14 I I 1 1 Landfill Operation 9 10 10 9 Administration Sanitation Superintendent 47 1 I I I Assistant Sanitation Superintendent 44 I I 1 I Administration 2 2 2 2 TOTAL SOLID WASTE FUND 49 44 44 44 PLEASURE ISLAND FUND Administration Director of Pleasure Island 57 - - - 1 Management Analyst/A 98 - - - 1 Administrative Clerk II 17 - - - 1 Maintenance Worker IUA 98 - - - 2 TOTAL PLESURE ISLAND FUND - - - 5 TRANSIT FUND Vehicle Operation Transit Operator(FT) 18 7 7 7 7 Transit Operator(PT) 18 5 5 3 3 Vehicle Operation 12 12 10 10 Vehicle Maintenance Transit Maintenance Supervisor 33 I 1 1 1 Sr.Equipment Mechanic II 28 I I 1 1 Equipment Mechanic 26 I I 1 1 Sr.Equipment Service Worker 23 2 2 2 2 Vehicle Maintenance 5 5 5 5 Administration Transit Manager 50 1 I 1 1 Transit Operations Supervisor 30 I I 1 1 Administative Aide 28 1 I 1 1 Administative Clerk II 17 - - I 1 Administration 3 3 4 4 Elderly and Handicapped Service Transit System Dispatcher 24 1.5 1.5 2.0 2.0 Transit Operator 18 3 3 5 5 Elderly and Handicapped 4.5 4.5 7.0 7.0 Transit Planning Transit Director 59 1 I I 1 Transit Planner 39 1 1 I 1 Transit Planning 2 2 2 2 TOTAL TRANSIT FUND 26.5 26.5 28.0 28.0 City of Port Arthur 2014-2015 Operating Budget Personnel Schedules Ranee 11-12 1212=13 1314 1415 EOUIPMENT SERVICES FUND Fleet Maintenance Equipment Services Manager 49 - - - Equipment Maintenance Supervisor 33 - - - - Mechanic/Welder 32 - - - - Senior Equipment Mechanic 28 - - - - Equipment Mechanic II 26 - - - - Sr.Equipment Service Worker 23 - - - - Parts/Inventory Specialist 19 - - - - Equipment Services Clerk 21 - - - - TOTAL EQUIPMENT SERVICES FUND - - - - TOTAL AUTHORIZED CITY POSITIONS 678.00 672.75 688.25 684.25 PORT ARTHUR ECONOMIC DEVELOPMENT CORPORATION Chief Executive Officer 69 1 I 1 1 Business Retention and Expansion Specialis 39 I 1 1 1 Marketing Specialist - - 1 1 EDC Specialist 36 1 1 1 1 Administrative Secretary 23 1 1 1 1 Custodian 14 1 1 1 1 TOTAL ECONOMIC DEVELOPMENT CORP. 5 5 6 6 Authorizing Documents Ord. 14-37 Appropriation Ordinance Ord. 14-39 Appropriation Ordinance for Economic Development Corp. Ord. 14-38 Tax Rate Ordinance Ord. 14-36 Tax Roll Ordinance P. O. No. 6406 de 09/22/14 updated ORDINANCE NO. 4-3-7 AN APPROPRIATION ORDINANCE ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR BEGINNING OCTOBER 1, 2014 AND ENDING SEPTEMBER 30, 2015, 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 attached hereto as Attachment 1 as the Budget for Fiscal Year 2014-2015; 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, 2014 the beginning of the 2014-2015 fiscal year, the Interim 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 2014- 2015 as it will raise more revenue from property taxes than last year's budget by an amount of $463,814, 2.6%, and of that amount $307,923 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 has complied by taking a separate vote to ratify the adoption of said Budget for Fiscal Year 2014-2015 as it will raise total property tax revenue as delineated in Exhibit "A"; and 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 10 , 2014 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 2014-2015, as it will raise more revenue from property taxes than last year's budget by an amount of $463,814, 2.6% and of that amount $307,923 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". Section 4. That there be and is hereby appropriated the sum of Sixty Two Million, Sixty Four Thousand, Five Hundred Fifty Six Dollars ($62,064,556) to the General Fund for the payment of the Operating Expenses, and necessary Capital Outlay for the City Government for the following Departments and uses: Department or Use Administration $ 1,324,458 City Secretary 1,414,233 City Attorney 784,807 Finance 3,741,945 Human Resources 673,133 Development Services 4,169,029 Civic Center 694,437 Parks and Recreation 2,338,649 Library 1,256,805 Police 19,484,016 Fire 12,289,002 Health 1,265,203 Public Works 9,837,117 Transfers to Other Funds 2,791,722 Total $ 62,064,556 Section 5. That there be and is hereby appropriated the sum of Eight Million, Two Hundred Twenty Nine Thousand, Four Hundred Twenty Two Dollars ($8,229,422) to the Debt Service Fund for the payment of Principal, Interest and Fiscal Agent Fees necessary to service the City's Long-Term Debt. Section 6. That there be and is hereby appropriated the sum of Twenty Million, Seven Hundred Twenty Eight Thousand, Five Hundred Twenty Six Dollars ($20,728,526) to the Water and Sewer Fund for the payment of the Operating Expenses, and necessary Capital Outlay for the Water and Sewer Department. Section 7. That there be and is hereby appropriated the sum of Eight Million, Five Hundred Fifty Four Thousand, Two Hundred Fifty Eight Dollars ($8,554,258) to the Solid Waste Fund for the payment of the Operating Expenses and necessary Capital Outlay for the Solid Waste Department. Section 8. That there be and is hereby appropriated the sum of Eight Hundred Eighty Six Thousand, Sixty Three Dollars ($886,063) to the Pleasure Island fund for the payment of the Operating Expenses and necessary Capital Outlay for Pleasure Island. Section 9. That there be and is hereby appropriated the sum of Two Million, Fifty Three Thousand, Nine Hundred Twenty Six Dollars ($2,053,926) to the Equipment Replacement Fund for the purchase of capital equipment. Section 10. That there be and is hereby appropriated the sum of Ten Million, Five Hundred Thirty Nine Thousand, Two Hundred One Dollars ($10,539,201) to the Hospitalization Insurance Fund for the payment of Health Benefits. Section 11. That there be and is hereby appropriated the sum of One Million, Two Hundred Fifty Six Thousand, Five Hundred One Dollars ($1,256,501) to the Workers Compensation Fund for the payment of Workers Compensation Claims. Section 12. That there be and is hereby appropriated the sum of Seven Hundred Forty Four Thousand, Five Hundred Dollars ($744,500) to the Other Employee Benefits Fund for the payment of Accrued Absences and Other Employee Benefits. Section 13. That there be and is hereby appropriated the sum of Two Million, Three Hundred Thirty Four Thousand, Four Hundred Twelve Dollars ($2,334,412) to the General Liability Fund for the payment of claims arising from torts and other causes of action against the City. Section 14. That there be and is hereby appropriated the sum of Five Million, Nine Hundred Fifty Thousand, Six Hundred Three Dollars ($5,950,603) to the Transit fund for the payment of the Operating Expenses and necessary Capital Outlay for the Transit System. Section 15. That there be and is hereby appropriated the sum of Eight Hundred Ninety Six Thousand, One Hundred Thirty Six Dollars ($896,136) to the Hotel Occupancy Tax Fund for the payment of eligible expenses. Section 16. That there be and is hereby appropriated the sum of Seventy Eight Thousand, Five Hundred Sixty Seven Dollars ($78,567) to the Police Special Fund for the payment of the Operating Expenses and necessary Capital Outlay for the Police Department. Section 17. That there be and is hereby appropriated the sum of One Hundred Thirteen Thousand, Two Hundred Fifty Dollars ($113,250) to the Commercial Traffic Enforcement Fund the payment of the Operating Expenses and necessary Capital Outlay for the Police Department Commercial Vehicle Enforcement Unit. Section 18. That there be and is hereby appropriated the sum of Five Thousand Dollars ($5,000) to the Golf Course Fund for improvements to the City's Babe Zaharias Golf Course. Section 19. That there be and is hereby appropriated the sum of Ten Thousand Dollars ($10,000) to the Municipal Court Technology Fund for the payment of Operating Expenses and necessary Capital Outlay for the Municipal Court. READ, ADOPTED, AND APPROVED, this Play of September, 2014, A.D., at a Regular Meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES: Mayor: �-'�1%��.-J; � � r � Councilmembers: 4cfati /; ' r J 4 1 NOES: A4tit - Deloris Prince, Mayor ATTE.-T: view Sherri Bellard, City Secretary APPROVED AS TO FORM: Val Tizeno, )Cit Attorne4r APPROVED FOR ADMINISTRATION: GC-:v\-uu i -‘)• L - John . Comeaux, P.E., Interim City Manager APPROVED FOR AVAILABILITY OF FUNDS: Deborah Echols, Finance Director • Exhibit "A" It ha .s been moved that City of Port Arthur ratify the property tax increase reflected in the Budget for Fiscal Year 2014-2015 as it will raise more revenue from property taxes than last year's budget by an amount of $463,814, 2.6% and of that amount $307,923 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: 442.62-1/ Ket0) bZ , r Councilmembers: 4/` et, .. r IL'..i_J /4 v&A)41:L arnae_, NOES: � Q . A P. 0.6407 1 Dhe: 09/18/14 ORDINANCE NO. /`T C1 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, 2014 AND ENDING SEPTEMBER 30, 2015 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 2014-2015 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 Section 102.009 Local Government Code; and WHEREAS, the City of Port Arthur Section 4A Economic Development Corporation Board approved a proposed budget; and WHEREAS, the City of Port Arthur Section 4A Economic Development Corporation 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 22, 2014. 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 budget of the City of Port Arthur Section 4A Economic Development Corporation is hereby adopted and approved in the sum of Eight Million, Five Hundred Eighty Three Thousand, Five Hundred Thirty One Dollars ($8,583,531). Section 3. That the funding for a salary increase for EDC staff is subject to the approval of the EDC Board of Directors who have the discretion to give a raise up to 3%. r Section 4. That the Executive Director of the City of Port Arthur Economic Development Corporation 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 5. That this Ordinance is effective from and after its passage. Section 6. That a copy of the caption of this Ordinance be spread upon the Minutes of the City Council. "WC(' READ, ADOPTED AND APPROVED on this00, day of September, A.D., 2014, at a Regular Meeting of the City Council of the City of Port Arthur, Texas, by the following vote: Mayor: �' 6/12 Q-,i ' /220,96-) j 6-)Y11 Councilmembers: � 40.17721,11.0-7)` 1LJ /92:94.ibt,\ it 2gLAY-1)/J a,,,,toe. NOES: /3 ., Mayor Deloris Prince ATTEST: I, Sherri Bellard, City Secretary APPROVED AS TO FORM: Val Tizeno - City/Attorney APPROVED FOR ADMINISTRATION: rn-tQ•••C‘t -CD-YY12..C1AP*, )c;).e- John A meaux-Interim City Manager APPROVED FOR THE CITY OF PORT ARTHUR SECTION 4A ECONOMIC DEVELOPMENT CO ORATION: Floyd Batist -Chief Executive Office APPROVED AS TO AVAILABILITY OF FUNDS: i f , �. / ,/,,,,4 eborah Echols-Director of Finance P.O.NO. 6405 DHE: 09/06/14 ORDINANCE NO. /tf_3 P AN ORDINANCE ADOPTING A TAX RATE FOR THE TAX YEAR 2014 (FISCAL YEAR OCTOBER 1,2014—SEPTEMBER 30,2015) 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 effective tax rate of $0.773947 per One Hundred and No/100 Dollar ($100) valuation of property and the rollback rate of$0.762052 per One Hundred dollar valuation ($100); and WHEREAS, on August 14, 2014, the Interim City Manager has submitted to the City Council the Budget for the Fiscal Year October 1, 2014 through September 30, 2015; and WHEREAS, pursuant to 26.05(B) of the Texas Property Code, the City Council hereby moves that property taxes be increased by adoption of a tax rate of$.0792 per$100 valuation. NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR: THAT, the City Council has hereby moved that property taxes be increased by adoption of a tax rate of$.0792 per$100 valuation. 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; and THAT, pursuant to Section 26.05(B) of the Texas Property Tax Code, the tax rate will raise taxes for maintenance and operations on a $100,000 home by approximately $53.05. 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 2014 as follows: Tax Rate to Fund Interest and Sinking Fund $0.320999 Tax Rate to Fund Maintenance and Operation Expenditures 0.471001 Total 2014 Tax Rate $0.792000 THAT, a copy of the caption of this Ordinance be spread upon the Minutes of the City Council. et READ, ADOPTED, AND APPROVED, this day of September, 2014, A.D., at a Special Meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES Mayor: 19-4WAO ei, 6y-.) aiik„) Councilmembers: : ! 17 t / +► , 1 / ( r Ir LLbi. NOES: /` ..J6),c(2,., _ Debris Prince-Mayor ATT ..,,/ rf N. awr Sherri Bellard- City Secretary APPROVED AS TO FORM: / 4111A.116 Ailed Val Tizeno'-` 1411111140."Cityorney APPROVED FOR ADMINISTRATION: John A. Clomeaux,P.E., Interim City Manager Deborah Echols,Director of Finance r P.O. No.6404 /��// DHE: 09/06/14 / ORDINANCE NO. 4/ 3 J AN ORDINANCE APPROVING THE 2014 TAX ROLL FOR THE USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF THE CITY OF PORT ARTHUR; 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 effective tax rate and roll back tax rate for 2014; and WHEREAS, pursuant to Section 102.005 Local Government Code, the Interim City Manager filed the proposed City Budget with the City Secretary (Clerk) before the 30th day of this ordinance levying taxes for fiscal year 2014- 2015; and WHEREAS, by Ordinance No. 14-n , the City Council adopted an Ad Valorem tax rate of seventy-nine point two cents ($0.792) 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$0.792 to each listing on the approved Appraisal Roll and having calculated the Tax Liability of each listing, has submitted said Roll to the governing body for approval; and WHEREAS, pursuant to Section 26.09(e) of the Texas Property Code, the Appraisal Roll, as approved in Ordinance No. 14-,1,c°,with 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: 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 of the City of Port Arthur for the Tax Year 2014. Section 2. That there is hereby levied for the current year 2014 and there shall be collected for the use and support of the Municipal Government of the City of Port Arthur, and to provide interest and sinking funds for the fiscal year ending September 30, 2015 upon all property; real, personal and mixed, within the corporate limits of said City subject to taxation, tax of seventy nine point two cents(79.20)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 $18,624,728. (a) For the maintenance and support of the general government (General Fund), a tax of forty seven and one thousand, one-ten thousandths cents ($0.471001) on each One Hundred and No/100 ($100)Dollars valuation of property,comprising a tax amount of$11,076,105. (b) For the Interest and Sinking Fund, a tax of thirty two and nine hundred ninety nine-ten thousandths cents ($0.320999) on each One Hundred and No/100 ($100) Dollars valuation of property, comprising a tax amount of$7,548,643. Section 3. That pursuant to Resolution 04-76 adopted by City Council on March 2, 2004, the gross tax levy be reduced by$322,876 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 2014 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. • Section 6. That this being an Ordinance not requiring publication it shall take effect immediately and be in force from and after its passage. READ,ADOPTED,AND APPROVED,this ay of September 2014,A.D., at a Meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES Mayor: /2I, vcL.'` 051( 410 b//h1_, JZWlO-) I Councilmembers: C / �14f1��/ 14:1L Alra NOES: 0�, t -2. , Mayor Deloris Prince ATT .T: ,re, // Sherri Bellard- City Secretary APPROVED AS TO FORM: \-61 Val Tizen - Ci ttorney APPROVED FOR ADMINISTRATION: C + , John A. Co eaux, P.E.- Interim City Manager deie-yikC%2,- Deborah Echols-Director of Finance jja\wordlordinance\teat levy 2014 Financial Policy 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. Policies will be in writing The Financial Policies of the City of Port Arthur will be in writing and will be formally adopted each year by the City Council as part of the Annual Budget. II. Planning We will prepare a Multi-Year Financial Plan which integrates our capital needs with our operating needs. This plan will be based on adopted financial policies, showing balances and other measures of fiscal strength and stability. The City Council will be presented financial plans as follows: July 31 - Capital Improvement Plan, detailing the City's future Capital Improvement needs and the sources of funding to meet those needs. May 31 — Multi-Year Financial Plan which will provide details of anticipated revenue and expenditures for the next five fiscal years. The five-year Financial Plan will include the City's General Fund, Water and Sewer Fund, Solid Waste Fund and any other major operating Funds. III. Balanced Budgets The Annual Operating Budgets of the City of Port Arthur will be balanced. We will make each year's operating expenditures match each year's operating revenues without including fund reserves as a funding source. The Annual Operating Budgets will incorporate one-time revenue sources and excess fund balances only for non-recurring expenditures in subsequent fiscal years. IV. Fund Balance and Reserves The City shall maintain adequate operating balances and reserves against extraordinary events. City Council will insure that operating fund balances are adequate to handle a reasonable drop in current revenues or rise in current expenditures. The target for fund balance, expressed in equivalent days of operations will be a minimum of sixty (60) days (except the solid waste fund shall be a minimum of forty-five (45)days). In addition, we will insure that there will be an adequate reserve for extraordinary events by reserving $1.5 million of the General Fund Balance. V. Capital and Infrastructure Replacement The City will replace existing capital equipment that is worn out, broken or costly to maintain in a timely manner. 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. 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 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. The City is authorized to invest in the following types of securities; obligations of United States or its agencies and instrumentality's which mature in less than three years, direct obligations of the State of Texas or its agencies which mature in two years or less. TexPool, certificates of deposit issued by state or national banks domiciled in Texas that are guaranteed by federal deposit insurance which mature in one year or less, and SEC registered, no-load money market mutual funds with a dollar weighed average portfolio maturity of 120 days or less, whose asset consist exclusively of the obligations authorized by the Public Funds Investment Act of 1987 as amended by article 842a-2, and whose investment objective include seeking to maintain a stable net asset value of$1 per share. Investment Policy P. R. NO. 18600 /- DHE: 09/23/14 PI-4/(P/ RESOLUTION NO. / I-4/tP/ A RESOLUTION AFFIRMING THE INVESTMENT POLICIES OF THE CITY OF PORT ARTHUR FOR THE 2014-2015 FISCAL YEAR WHEREAS, Chapter 2256 of the Government Code, V.T.C.A., commonly known as "The Public Funds Investment Act", requires that the City adopt an investment policy by rule, order, ordinance or resolution stating that it has reviewed the investment policy and strategies and that the written instrument so adopted shall record any changes made to either the investment policy or investment strategies; and WHEREAS, the City Council shall review the City's investment policy and strategies not less than annually; and WHEREAS, the attached investment policy has been amended to include language adopted by the legislature regarding the purchase of Certificates of Deposits from depositories not having a main or branch office located in the state of Texas; and WHEREAS, the attached investment policy has been amended to increase the allowable percentage of investments in authorized pools from 50% to 80%; and WHEREAS, the attached investment policy has been amended to change the language for selecting a depository from Request for Proposal to Request for Application; and WHEREAS, The Public Funds Investment Act requires the chief financial officer and the investment officer of the City to attend investment training; and WHEREAS, the City of Port Arthur approves of the investment training courses sponsored by the independent sources listed in the Investment Policy; and WHEREAS, Director of Finance (chief financial officer) and the Comptroller (investment officer) of the City have attended an investment training course sponsored by an independent source within the last two years as required by the Public Funds Investment Act; and WHEREAS, the attached investment policy complies with the Public Funds Investment Act, as amended, and authorizes the investment of City funds in safe and prudent investments. NOW THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR: THAT, the City of Port Arthur has complied with the requirements of the Public Funds Investment Act, and the Investment Policy, as amended, attached hereto as "Exhibit A" is hereby adopted as the investment policy of the City effective this date. THAT, a copy of the caption of this Resolution shall be spread upon the Minutes of the City Council. READ, ADOPTED, AND APPROVED, this day of September, 2014, AD, at a Regular Meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES: Mayor: ?W) tLn 14 do/)y) d�IZ AY")QJ Q• ryrY� Councilmembers: ■igg iA A IPA4 ►__,_ !__� amoL JJ2 zink, NOES: Mayor ATTEST: 0,„" • ► Sherri Bellard, City Secretary APPROVED AS TO FORM: 4 I Val Tizeno, City At ey APPROVED FOR ADMINISTRATION: 42,a.Gir-Asia-s-A-*-1?.E. John A. Comeaux, Interim City Manager APPROVAL AS TO AVAILABILITY OF FUNDS: f ,n.J =c-1,. Deborah Echols, Director of Finance Exhibit "A" INVESTMENT POLICY I. POLICY It is the policy of the City of Port Arthur that after allowing for the anticipated cash flow requirements of the City and giving due consideration to the safety and risk of investment, all available funds shall be invested in conformance with these legal and administrative guidelines, seeking to optimize interest earnings to the maximum extent possible. Effective cash management is recognized as essential to good fiscal management. Investment interest is a source of revenue to City funds. The City's investment portfolio shall be designed and managed in a manner designed to maximize this revenue source, to be responsive to public trust, and to be in compliance with legal requirements and limitations. Investments shall be made with the primary objectives of: * Safety and preservation of principal * Maintenance of sufficient liquidity to meet operating needs * Public trust from prudent investment activities * Optimization of interest earnings on the portfolio II. PURPOSE The purpose of this investment policy is to comply with Chapter 2256 of the Government Code ("Public Funds Investment Act"), which requires each City to adopt a written investment policy regarding the investment of its funds and funds under its control. The Investment Policy addresses the methods, procedures and practices that must be exercised to ensure effective and judicious fiscal management of the City's funds and the funds of the Port Arthur Section 4A Economic Development Council (PAEDC). III. SCOPE This Investment Policy shall govern the investment of all financial assets of the City. These funds are accounted for in the City's Comprehensive Annual Financial Report (CAFR) and include: • General Fund • Special Revenue Funds • Capital Projects Funds • Enterprise Funds • Internal Service Funds • Economic Development Corporation • Trust and Agency Funds, to the extent not required by law or existing contract to be kept segregated and managed separately • Debt Service Funds, including reserves and sinking funds, to the extent not required by law or existing contract to be kept segregated and managed separately • Any new fund created by the City, unless specifically exempted from this Policy by the City Council (Council) or by law. The City will consolidate cash balances from all funds and the Port Arthur Section 4A Economic Development Corporation to maximize investment earnings. Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles. This Investment Policy shall apply to all transactions involving the financial assets and related activity for all the foregoing funds. However, this policy does not apply to the assets administered for the benefit of the city employees by outside agencies under deferred compensation programs. IV. INVESTMENT STRATEGY The City of Port Arthur maintains portfolios that utilize two specific investment strategy considerations designed to address the unique characteristics of the fund groups represented in the portfolios: A. Investment strategies for operating funds and co-mingled pools containing operating funds have as their primary objective to assure that anticipated cash flows are matched with adequate investment liquidity. The secondary objective is to create a portfolio structure that will experience minimal volatility during economic cycles. This may be accomplished by purchasing high quality, short to medium term securities that will complement each other in a laddered or barbell maturity structure. The dollar weighted average maturity of 365 days or less will be calculated using the stated final maturity date of each security. B. Investment strategies for special projects or special purpose fund portfolios will have as their primary objective to assure that anticipated cash flows are matched with adequate investment liquidity. These portfolios should include at least 10% in highly liquid securities to allow for flexibility and unanticipated project outlays. The stated final maturity dates of securities held should not exceed the estimated project completion date or the necessary progress payments for construction projects. V. INVESTMENT OBJECTIVES The City shall manage and invest its cash with four primary objectives, listed in order of priority: safety, liquidity, public trust, and yield expressed as optimization of interest earnings. The safety of the principal invested always remains the primary objective. All investments shall be designed and managed in a manner responsive to the public trust and consistent with state and local law. The City shall maintain a comprehensive cash management program, which includes collection of account receivables, vendor payments in accordance with invoice terms, and prudent investment of available cash. Cash management is defined as the process of managing monies in order to insure maximum cash availability and maximum earnings on short-term investment of idle cash. Safety FPFIA 2256.005(b) (2)1 Safety of principal is the foremost objective of the investment program. Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The objective will be to mitigate credit and interest rate risk. ❑ Credit Risk and Concentration of credit risk—The City will minimize credit risk, the risk of loss due to the failure of the issuer or backer of the investment, by: • Limiting investments to the safest type of investments. • Diversifying the investment portfolio so that potential losses on individual issuers will be minimized. ❑ Interest Rate Risk — the City will minimize the risk that the interest earnings and the market value of investments in the portfolio will fall due to changes in general interest rates, by: • Investing operating funds primarily in shorter-term securities, money market mutual funds, or local government investment pools functioning as money market mutual funds. • Diversifying maturities and staggering purchase dates to minimize the impact of market movements over time. Liquidity 1PFIA 2256.005(b) (2)1 The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. This is accomplished by structuring the portfolio so that investments mature concurrent with cash needs to meet anticipated demands. Because all possible cash demands cannot be anticipated, a portion of the portfolio will be invested in shares of money market mutual funds or local government investment pools that offer same-day liquidity. In addition, a portion of the portfolio will consist of securities with active secondary or resale markets. Public Trust All participants in the City's investment process shall seek to act responsibly as custodians of the public trust. Investment officers shall avoid any transaction that might impair public confidence in the City's ability to govern effectively. Yield (Optimization of Interest Earnings) 1PFIA 2256.005(b) (3)1 The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. VI. RESPONSIBILITY AND CONTROL Delegation of Authority IPFIA 2256.005(f)1 In accordance with the Public Funds Investment Act, the Council designates the Finance Director and the Comptroller as the City's Investment Officers. An Investment Officer is authorized to execute investment transactions on behalf of the City. No person may engage in an investment transaction or the management of City funds except as provided under the terms of this Investment Policy as approved by the Council. The investment authority granted to the investing officers is effective until rescinded by the Council. Quality and Capability of Investment Management IPFIA 2256.005(6) (3)1 The City shall provide periodic training in investments for the designated investment officers and other investment personnel through courses and seminars offered by professional organizations, associations, and other independent sources in order to insure the quality and capability of investment management in compliance with the Public Funds Investment Act. Training Requirement (PFIA 2256.008) In accordance with the Public Funds Investment Act, designated Investment Officers shall attend an investment training session no less often than once every two years commencing September 1, 1997 and shall receive not less than 10 hours of instruction relating to investment responsibilities. A newly appointed Investment Officer must attend a training session of at least 10 hours of instruction within twelve months of the date the officer took office or assumed the officer's duties. The investment training session shall be provided by an independent source (Attachment A) approved by the Council (Note: a designated investment committee may approve the independent source of training). For purposes of this policy, an "independent source" from which investment training shall be obtained shall include a professional organization, an institution of higher education or any other sponsor other than a business organization with whom the City may engage in an investment transaction. Internal Controls (Best Practice) The Finance Director is responsible for establishing and maintaining an internal control structure designed to ensure that the assets of the City are protected from loss, theft, or misuse. The internal control structure shall be designed to provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost of a control should not exceed the benefits likely to be derived; and (2) the valuation of costs and benefits requires estimates and judgments by management. Accordingly, the Finance Director shall establish a process for annual independent review by an external auditor to assure compliance with policies and procedures. The internal controls shall address the following points: • Control of collusion • Separation of transaction authority from accounting and record keeping • Custodial safekeeping • Avoidance of physical delivery securities • Clear delegation of authority to subordinate staff members • Written confirmation for telephone (voice) transactions for investments and wire transfers • Development of a wire transfer agreement with the depository bank or third party custodian Prudence (PFIA 2256.006) The standard of prudence to be applied by the Investment Officer shall be the "prudent investor"rule. This rule states that "Investments shall be made with judgment and care, under 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." In determining whether an Investment Officer has exercised prudence with respect to an investment decision, the determination shall be made taking into consideration: • The investment of all funds, or funds under the City's control, over which the officer had responsibility rather than a consideration as to the prudence of a single investment. • Whether the investment decision was consistent with the written approved investment policy of the City. Indemnification (Best Practice) The Investment Officer, acting in accordance with written procedures and exercising due diligence, shall not be held personally responsible for a specific investment's credit risk or market price changes, provided that these deviations are reported immediately and the appropriate action is taken to control adverse developments. Ethics and Conflicts of Interest (PFIA 2256.005(i)] Officers and employees involved in the investment process shall refrain from personal business activity that would conflict with the proper execution and management of the investment program, or that would impair their ability to make impartial decisions. Employees and Investment Officers shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the City. An Investment Officer of the City who has a personal business relationship with an organization seeking to sell an investment to the City shall file a statement disclosing that personal business interest. An Investment Officer who is related within the second degree by affinity or consanguinity to an individual seeking to sell an investment to the City shall file a statement disclosing that relationship. A statement required under this subsection must be filed with the Texas Ethics Commission and the Council. VII. SUITABLE AND AUTHORIZED INVESTMENTS Portfolio Management The City currently has a "buy and hold" portfolio strategy. Maturity dates are matched with cash flow requirements and investments are purchased with the intent to be held until maturity. However, investments may be liquidated prior to maturity for the following reasons: • An investment with declining credit may be liquidated early to minimize loss of principal. • Cash flow needs of the City require that the investment be liquidated. Investments [PFIA 2256.005(b) (4) (A)1 City funds governed by this policy will only be invested in the instruments described below, all of which are authorized by Chapter 2256 of the Government Code (Public Funds Investment Act). Investment of City funds in any instrument or security not authorized for investment under the Act is prohibited. The City will not be required to liquidate an investment that becomes unauthorized subsequent to its purchase. Authorized 1. Obligations of the United States of America, its agencies and instrumentalities. 2. Certificates of Deposit issued by a depository institution organized under Texas law, the laws of another state, or federal law, that has its main office or a branch office in Texas, and that is guaranteed or insured by the Federal Deposit Insurance or its successor or secured by obligations in a manner and amount provided by law for deposits of the City. The City may also purchase Certificates of Deposits from depositories not having its main office or a branch office in Texas as long as they are purchased through a broker/dealer on the City's approved broker/dealer list that has an office located in the state of Texas. 3. Fully collateralized direct repurchase agreements with a defined termination date secured by obligations of the United States or its agencies and instrumentalities. These shall be pledged to the City, held in the City's name, and deposited at the time the investment is made with the City or with a third party selected and approved by the City. Repurchase agreements must be purchased through a primary government securities dealer, as defined by the Federal Reserve, or a financial institution doing business in Texas. A Master Repurchase Agreement must be signed by the bank/dealer prior to investment in a repurchase agreement. All repurchase agreement transactions will be on a delivery vs. payment basis. Securities received for repurchase agreements must have a market value greater than or equal to 102 percent at the time funds are disbursed. 4. Money Market Mutual funds that are 1) registered and regulated by the Securities and Exchange Commission, 2) have a dollar weighted average stated maturity of 90 days or less, 3) rated AAA by at least one nationally recognized rating service, and 4) seek to maintain a net asset value of $1.00 per share. 5. Local government investment pools, which 1) meet the requirements of Chapter 2256.016 of the Public Funds Investment Act, 2) are rated no lower than AAA or an equivalent rating by at least one nationally recognized rating service, 3) seek to maintain a $1.00 net asset value, and 4) are authorized by resolution or ordinance by the Council. All prudent measures will be taken to liquidate an investment that is downgraded to less than the required minimum rating. (PFIA 2256.021) II. Not Authorized (PFIA 2256.009(b) (1-4)1 Investments including interest-only or principal-only strips of obligations with underlying mortgage- backed security collateral, collateralized mortgage obligations with an inverse floating interest rate or a maturity date of over 10 years are strictly prohibited. VIII. INVESTMENT PARAMETERS Maximum Maturities (PFIA 2256.005(6) (4) (B)1 The longer the maturity of investments, the greater their price volatility. Therefore, it is the City's policy to concentrate its investment portfolio in shorter-term securities in order to limit principal risk caused by changes in interest rates. The City attempts to match its investments with anticipated cash flow requirements. The City will not directly invest in securities maturing more than three (3) years from the date of purchase; however, the above described obligations, certificates, or agreements may be collateralized using longer dated investments. Because no secondary market exists for repurchase agreements, the maximum maturity shall be 120 days except in the case of a flexible repurchase agreement for bond proceeds. The maximum maturity for such an investment shall be determined in accordance with project cash flow projections and the requirements of the governing bond ordinance. The composite portfolio will have a weighted average maturity of 365 days or less. This dollar-weighted average maturity will be calculated using the stated final maturity dates of each security. [PFIA 2256.005(b) (4) (C)] Diversification (PFIA 2256.005(6) (3)1 The City recognizes that investment risks can result from issuer defaults, market price changes or various technical complications leading to temporary illiquidity. Risk is controlled through portfolio diversification that shall be achieved by the following general guidelines: • Limiting investments to avoid overconcentration in investments from a specific issuer or business sector (excluding U.S. Treasury securities and certificates of deposit that are fully insured and collateralized in accordance with state and federal law), • Limiting investment in investments that have higher credit risks (example: commercial paper), • Investing in investments with varying maturities, and • Continuously investing a portion of the portfolio in readily available funds such as local government investment pools (LGIPs), money market funds or overnight repurchase agreements to ensure that appropriate liquidity is maintained in order to meet ongoing obligations. The following maximum limits, by instrument, are established for the City's total portfolio: 1. U. S. Treasury Securities .100% 2. Agencies and Instrumentalities 85% 3. Certificates of Deposit 100% 4. Repurchase Agreements 20% 5. Money Market Mutual Funds 50% 6. Authorized Pools . 80% IX. SELECTION OF BANKS AND DEALERS Depository Sec 105.011 At least every five (5) years a Depository shall be selected through the City's banking services procurement process. Before awarding a depository services contract to a depository, the City shall receive applications for the performance of depository services from one or more banks, credit unions, or savings associations (RFA). The selection of a depository will be determined by evaluation of the applications and will be based on the following selection criteria: • The ability to qualify as a depository for public funds in accordance with state law. • The ability to provide requested information or financial statements for the periods specified. • The ability to meet all requirements in the banking RFA. • Complete response to all required items on the applications form • Lowest net banking service cost, consistent with the ability to provide an appropriate level of service. Authorized Brokers/Dealers (PFIA 2256.025) The City shall, at least annually, review, revise, and adopt a list of qualified broker/dealers and financial institutions authorized to engage in securities transactions with the City. The existing list of qualified broker/dealers is attached hereto as Attachment "B" which is herein adopted. Those firms that request to become qualified brokers/dealers for securities transactions will be supplied a copy of this investment policy. Additional authorized firms may include primary dealers or regional dealers that qualify under Securities & Exchange Commission Rule 15C3-1 (Uniform Net Capital Rule), and qualified depositories. All investment providers, including financial institutions, banks, money market mutual funds, and local government investment pools, must sign a certification acknowledging that the organization has received and reviewed the City's investment policy and that reasonable procedures and controls have been implemented to preclude investment transactions that are not authorized by the City's policy. [PFIA 2256.005(k-l)] Competitive Bids (Best Practice) It is the policy of the City to require competitive bidding for all individual security purchases and sales except for: a) transactions with money market mutual funds and local government investment pools and b) treasury and agency securities purchased at issue through an approved broker/dealer or financial institution. The Finance Director shall develop and maintain procedures for ensuring a competition in the investment of the City's funds. Delivery vs. Payment 1PFIA 2256.005(b) (4) (E)1 Securities shall be purchased using the delivery vs. payment method with the exception of investment pools and mutual funds. Funds will be released after notification that the purchased security has been received. X. SAFEKEEPING OF SECURITIES AND COLLATERAL Safekeeping and Custodian Agreements (Best Practice) The City shall contract with a bank or banks for the safekeeping of securities either owned by the City as part of its investment portfolio or held as collateral to secure demand or time deposits. Securities owned by the City shall be held in the City's name as evidenced by safekeeping receipts of the institution holding the securities. Collateral for deposits will be held by a third party custodian designated by the City and pledged to the City as evidenced by safekeeping receipts of the institution with which the collateral is deposited. Original safekeeping receipts shall be obtained. Collateral may be held by the depository bank's trust department, a Federal Reserve Bank or branch of a Federal Reserve Bank, a Federal Home Loan Bank, or a third party bank approved by the City. Collateral Policy (PFCA 2257.023) Consistent with the requirements of the Public Funds Collateral Act, it is the policy of the City to require full collateralization of all City funds on deposit with a depository bank, other than investments. In order to anticipate market changes and provide a level of security for all funds, the collateralization level will be 102% of market value of principal and accrued interest on the deposits or investments less an amount insured by the FDIC. At its discretion, the City may require a higher level of collateralization for certain investment securities. Securities pledged as collateral shall be held by an independent third party with which the City has a current custodial agreement. The Finance Director is responsible for entering into collateralization agreements with third party custodians in compliance with this Policy. The agreements are to specify the acceptable investment securities for collateral, including provisions relating to possession of the collateral, the substitution or release of investment securities, ownership of securities, and the method of valuation of securities. A clearly marked evidence of ownership (safekeeping receipt) must be supplied to the City and retained. Collateral shall be reviewed at least monthly to assure that the market value of the pledged securities is adequate. Collateral Defined The City shall accept only the following types of collateral: • Obligations of the United States or its agencies and instrumentalities • Direct obligations of the state of Texas or its agencies and instrumentalities • Collateralized mortgage obligations directly issued by a federal agency or instrumentality of the United States, the underlying security for which is guaranteed by an agency or instrumentality of the United States • Obligations of states, agencies, counties, cities, and other political subdivisions of any state rated as to investment quality by a nationally recognized rating firm not less than A or its equivalent with a remaining maturity of ten (10) years or less • A surety bond issued by an insurance company rated as to investment quality by a nationally recognized rating firm not less than A • A letter of credit issued to the City by the Federal Home Loan Bank Subject to Audit All collateral shall be subject to inspection and audit by the Finance Director or the City's independent auditors. XI. PERFORMANCE Performance Standards The City's investment portfolio will be managed in accordance with the parameters specified within this policy. The portfolio shall be designed with the objective of obtaining a rate of return through budgetary and economic cycles, commensurate with the investment risk constraints and the cash flow requirements of the.City. Performance Benchmark It is the policy of the City to purchase investments with maturity dates coinciding with cash flow needs. Through this strategy, the City shall seek to optimize interest earnings utilizing allowable investments available on the market at that time. Market value will be calculated on a quarterly basis on all securities owned and compared to current book value. The City's portfolio shall be designed with the objective of regularly meeting or exceeding the average rate of return on U.S. Treasury Bills at a maturity level comparable to the City's weighted average maturity in days. XII. REPORTING (PFIA 2256.023) Methods The Investment Officer shall prepare an investment report on a quarterly basis that summarizes investment strategies employed in the most recent quarter and describes the portfolio in terms of investment securities, maturities, and shall explain the total investment return for the quarter. The quarterly investment report shall include a summary statement of investment activity prepared in compliance with generally accepted accounting principles. This summary will be prepared in a manner that will allow the City to ascertain whether investment activities during the reporting period have conformed to the Investment Policy. The report will be provided to the Council. The report will include the following: • • A listing of individual securities held at the end of the reporting period. • Unrealized gains or losses resulting from appreciation or depreciation by listing the beginning and ending book and market value of securities for the period. • Additions and changes to the market value during the period. • Average weighted yield to maturity of portfolio as compared to applicable benchmark. • Listing of investments by maturity date. • Fully accrued interest for the reporting period • The percentage of the total portfolio that each type of investment represents. • Statement of compliance of the City's investment portfolio with state law and the investment strategy and policy approved by the Council. An independent auditor will perform a formal annual review of the quarterly reports with the results reported to the governing body [PFIA 2256.023(d)]. Monitoring Market Value IPFIA 2256.005(b) (4) (D)1 Market value of all securities in the portfolio will be determined on a quarterly basis. These values will be obtained from a reputable and independent source and disclosed to the governing body quarterly in a written report. XIII. INVESTMENT POLICY ADOPTION [PFIA 2256.005(e)] The City's investment policy shall be adopted by resolution of the Council. It is the City's intent to comply with state laws and regulations. The City's investment policy shall be subject to revisions consistent with changing laws, regulations, and needs of the City. The Council shall adopt a resolution stating that it has reviewed the policy and investment strategies annually, approving any changes or modifications. Attachment A Approved List of Independent Source of Training Texas Institutions of Higher Learning The Texas Society of CPA's Government Finance Officers Association Government Treasurers Organization of Texas Texas Municipal League Center for Public Management at University of North Texas • Attachment B Qualified Broker/Dealers and Financial Institutions Authorized to Engage in Securities Transactions with the City of Port Arthur Cantella& Co., Inc. Anthony W. Brock Financial Consultant 281-679-8900 866-521-6900 281-679-8909 FAX Coastal Securities Tony D. Sekaly Vice President 800-681-4121 713-435-4334 713-435-4534 Fax Capital One Bank John Taylor Sr. Vice President 713-435-5273 TexPool 1-866-839-3291 TexStar 1-800-839-7827 J. P. Morgan Chase Doug Chase Sr. Vice President 409-898-5102