HomeMy WebLinkAboutOrdinance No. 04 26 Budget/ExhORDINANCE NO. 0 4 [ 2 6
AN ORDINANCE OF THE CITY OF UNIVERSITY PARK, TEXAS, ADOPTING A
BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2004, AND ENDING
SEPTEMBER 30, 2005; APPROPRIATING THE VARIOUS AMOUNTS REQUIRED FOR
SUCH BUDGET; PROVIDING FOR RECORDING OF THE ORDINANCE; PROVIDING
FOR THE REPEAL OF ALL ORDINANCES IN CONFLICT; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Council has heretofore approved the tax roll prepared and presented
by the Dallas Central Appraisal District as required by the Tax Code; and
WHEREAS, the City Manager of the City of University Park has submitted to the City
Council a proposed budget of the revenues and expenditures of conducting the affairs of the City
and providing a complete financial plan for 2004-2005; and
WHEREAS, the City Council has received the City Manager's proposed budget, a copy of
which proposed budget and all supporting schedules have been filed with the City Secretary of the
City of University Park; and
WHEREAS, the City Council has conducted the necessary public hearings as required by
law; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF UNIVERSITY
PARK, TEXAS:
SECTION 1. That the proposed budget of the revenues and expenditures of conducting
the affairs of the City of University Park, providing a complete financial plan for the ensuing fiscal
year beginning October 1, 2004, and ending September 30, 2005, as submitted to the City Council
by the City Manager, be, and the same is hereby, in all things adopted and approved as the budget
of all current revenues and expenditures of the City for the fiscal year beginning October 1, 2004,
and ending September 30, 2005.
SECTION 2. That the sum of $34,173,272 is hereby appropriated for the payment of the
expenditures established in the approved budget, attached hereto as Exhibit "A" and made part
hereof for all purposes.
SECTION 3. That the City Council reserves the authority to transfer appropriations
budgeted from one account or activity to another within any individual activity of the City and to
transfer appropriations from designated appropriations to any individual department or activity.
That all transfers of appropriations budgeted from one account or activity to another within any
individual activity for the fiscal year 2003-2004 are hereby ratified and the Budget Ordinance for
2003-2004, heretofore enacted by the City Council, be, and the same is hereby, amended to the
extent of such transfers for all purposes.
SECTION 4. That all notices and public hearings required by law have been duly
completed. That the City Secretary is directed to provide a certified copy of the budget ordinance to
the County Clerk of Dallas County for recording after final passage hereof.
SECTION 5. That all ordinances of the City of University Park in conflict with the
provisions of this ordinance be, and the same are hereby, repealed.
SECTION 6. That should any sentence, paragraph, subdivision, clause, phrase or section
of this ordinance be adjudged or held to be unconstitutional, illegal or invalid, the same shall not
affect the validity of this ordinance as a whole or any part or provision thereof other than the part
thereof decided to be unconstitutional, illegal or invalid.
SECTION 7. This ordinance shall take effect immediately from and after its passage as the
law and Charter in such cases provide.
DULY PASSED by the City Council of the City of University Park, Texas, on the 22nd day
of September, 2004.
APPROVED AS TO FORM:
~~' ~~~CITY ATTORNEY ~ I i ·
APPROVED:
(...3g'A~IES H. HOLMES, ~I, MAYO~I~
ATTEST:
NI~~'~N, ~[Y37'gECRETARY
CITY OF UNIVERSITY PARK, TEXAS
FY 2005 PROPOSED BUDGET
AUGUST 4, 2004
INTRODUCTION
This memo presents the City Manager's proposed budget for Fiscal Year 2005/F¥05, or October 1, 2004
- September 30, 2005). Highlights of the proposed $34.061 million budget include:
· A reduction in the City's property tax rate for the 10th consecutive year. The proposed tax rate of
32.539 cents is 0.2% lower than last year's 32.601 cents per $100 taxable value.
· Over $4.743 million in pay-as-you-go capital project funding, up 4.3% from last year.
· A balanced General Fund budget.
· No proposed utility or sanitation rate increases. The proposed FY05 Utility and Sanitation Funds are
out of balance -- it is likely that rate increases will need to be considered sometime during FY 2005 to
keep the Funds from operating at a loss.
The table below provides a comparison of total expenditures for the City's three budgeted funds -
General, Utility, and Sanitation. Three other funds - Capital Projects, Equipment Services, and Self-
Insurance - are not included in the formal budget, although they each receive contributions from the
budgeted funds. A summary page showing the proposed budget by fund and department is attached, as
is a worksheet detailing the property tax impact of the proposed FY05 budget.
~ o[a~ ~uo,~ letea I::xpenditures
FY2003 FY2004 FY2005
Fund Adopted Adopted Proposed Dollar Pe. rcent
Budget Budget Budget Change Change
General $18,957,713 $19,923,714 $21,067,545 $1,143,831 5.74%
Utility 9,288,817 9,632,850 10,442,317 809,467 8.71%
Sanitation 2,376,790 2,496,972 2,663,410 166,438 6.67%
Total $30,623,320 $32,053,536 $34,173,272 $2,119,736 6.61%
CITYVVlDE ISSUES
Several cost issues impact all three City funds for FY 2005.and deserve special attention: personnel costs,
external treatment costs, capital projects contributions, and fuel/equipment costs.
Personnel Costs
Salaries and benefits make up 51.5% of the total budget, and they comprise 35.5% of the budget's overall
increase. The proposed FY05 budget includes a reduction of one full-time position, an open Gardener
position in the Parks Department. This reduces the total full-time headcount to 237. Two other position
changes that do not increase headcount are included: the open Streets Superintendent position (General
Fund) is being replaced by the new Assistant Public Works Director position (Utility Fund), and the open
Utilities Supervisor position is being replaced with the new Asset Management Technician (Utility Fund).
This latter position will be responsible for coordinating and maintaining the City's new CarteGraph asset
management software, which is an essential move toward a coordinated "3-1-1" system of customer
service response.
No cost of living or market-based raises are proposed for non-public safety employees. The budget
proposes a 3% salary increase for most Police and Fire positions.
Employee health insurance costs for the City again present a challenge. As is the case with most
employers, City expenditures for medical claims and prescription drugs continue to climb. To offset this
rise, the FY05 budget includes a health insurance increase of $244,922, or 20.4%.
· 14..,1
The e~,-,ployer contr, uuuon fo: t!',e City's retirement pla?, ~.~ also proposed lo increase sharply, from
to 15.23%, resulting in a $168,008 (9.3%) increase over FY04. The employer contribution rate is set by
TMRS (Texas Municipal Retirement System) and is driven by factors like employee turnover and tenure.
This higher contribution rate includes an optional cost-of-living adjustment (COLA) for current TMRS
retirees. The City last approved a COLA in 2000. Without the cost-of-living component, the TMRS
contribution rate would be 14.87%.
External treatment costs
The City relies upon two outside agencies to perform water treatment (Dallas County/Park Cities Municipal
Utilities District, or MUD) and wastewater treatment (City of Dallas Water Utilities). This year both
prov!ders are. increasing their wholesale rates to the City. The MUD is raising its rate per 1,000 gallon~
from $1.00 to $1.121; their notice to the City cites depreciation of new facilities added this year and
increases in electrical rates, chemical costs, and personnel expenses. This will result in an additional
$209,507 in the Utilities Fund water treatment line item.
At the same time, Dallas Water Utilities is decreasing its wastewater rate, from $1.72;) to $1.680/1,000
gallons, but this reduction is offset by a 615% increase in University Park's winter quarter water
consumption and a 6.4% increase in the infiltration/inflow (I/I) factor Dallas uses. The winter quarter
consumption and I/I factor form the base upon which Dallas sets its sewer rate. These changes result in
an additional $274,905 for wastewater treatment. At this time the FY05 budget does not include a rate
increase for water or wastewater service, but these increases are likely needed mid-year to balance the
Utility Fund. Staff proposes to review the first six months of actual expenditures, then discuss rate
changes with the City Council.
Capital project contributions
The FY05 budget continues the City's successful practice of funding its capital projects on a pay-as-you-
go basis, rather than a debt-funded basis. Details of the budget's capital project contributions from the
General Fund and Utility Fund are provided below.
Contribution description FY04 FY05
General Fund contribution -gen. govtl, projects $ 944,510 $1,010,993
Curb and gutter replacement (General Fund) 877,224 894,496
Asphalt overlay program (General Fund) 541,059 565,389
Mile-per-year (water/sewedalley) replacement - 318,270 322,288
General Fund
Mile-per-year (watedsewer/alley) replacement - 1,644,395 1,794,319
Utility Fund
Fire hydrant installation/Utility Fund) 143,222 156,279
Utility Fund contribution - undesignated 80,628 0
Total $4,549,308 $4,743,764
The first item, General Fund contribution - general governmental projects, will be used in FY05 to help
fund the City Hall reconstruction project. In addition to these budgeted operating contributions, the City
occasionally transfers additional funds to the Capital Projects Fund each year. These transfers are made
from unreserved fund balances in the General and Utility Funds by Council ordinance.
Fuel/equipment costs
The cost of purchasing and fueling the City's fleet of motorized vehicles is budgeted to increase $102,019
in FY05. The City budgets for equipment replacement by purchasing vehicles in the Equipment Services
Fund and then charging an annual contribution back to the operating departments. This levels the impact
on the annual budget. Even so, equipment replacement costs are budgeted to rise $54,431 next year, up
11.6% over FY04's $466,694. The rapid rise in gasoline and other fuels, resulting from soaring oil prices,
is well known. Although the City has three underground tanks for gasoline and diesel, as well as a
propane tank, even bulk purchases cannot offset the sharp increases. For FY05 the budget includes an
additional $47,588 for fuel, a full 33% above last year's $145,791.
GENERAL FUND
The proposed FY05 General Fund budget totals $21.1 million, an increase of $1.2 million (5.74%), from
FY04's total $19.9 million. As in past years, personnel-related costs are the primary reason for the
increase ($747,579), followed by capital project transfers ($142,788), equipment/fuel ($40,783) and
supplies/other ($227,615). The proposed budget includes no new major equipment or programs.
By comparison, over the past year, the Consumer Price Index (CPI)-AII Urban Consumers for Dallas-Fort
Worth increased 1.5%. The City's FY05 General Fund budget is up 5.74%, and the proposed total budget
is up 6.6%. The more rapid increase in City expenditures compared to the CPI is due to the difference in
the goods and services whose prices are measured. Simply put, the CPI's collection of consumer goods
does not align with the items purchased by the City. The City cannot absorb increases of 32% for fuel,
20% for health insurance, 10% and 12% for treatment, and so on without passing on the costs via the
budget.
Revenue considerations
This year's proposed budget includes a major adjustment to several of the City's key non-property tax
revenues. In past years, City staff deliberately underbudgeted building permit revenue while allowing the
interest revenue projection to remain closer to its former high levels. This year, in contrast, non-property
tax revenues like building permits, interest earnings, and franchise revenues have been budgeted at levels
more consistent with what staff expects to happen. This should make for a clearer and simpler budget.
Every dollar budgeted for non-property tax revenue means one dollar less in property tax that must be
levied. Overall, non-property tax General Fund revenues are budgeted to increase 7.82%,
Tax rate decrease
The city's total certified taxable value increased 4.2%, reflecting the continued release of property parcels
whose taxable value was capped in prior years. The FY05 budget proposes to reduce the tax rate from
$0.32601 to $0.32539 per $100 taxable value. While the City is now debt-free and has no debt service
portion of its property tax rate, it is helpful to think of Operations and Maintenance (O&M) as having an
operations piece and a capital piece. The table below compares this year with the past three.
Property tax rate comparison, FY02 - FY05
A~opted ' --~do~t~- Adopted Proposed
Tax purpose FY02 FY03 FY04 FY05
O&M
Operations $0.25948 $0.25789 $0.25488 $0.25427
Capital 0.07377 0.07142 0.07113 0.07112
Total O&M 0.33325 0.32932 0.32601 0.32539
Debt Service 0.00675 0.00000 0.00000 0.00000
Total Tax Rate $0.33999 $0.32932 $0.32601 $0.32539
For FY05 the average single-family home in University Park's market value is $737,035, a 2.7% increase
from last year's $717,626. The owner of an average home with a homestead exemption whose value did
not increase in assessed value this year would pay $3.58 less in City taxes compared to FY04. The owner
of a home whose value increased by the citywide average would pay $46.94 more in City property taxes -
less than $4 a month. The comparison with the prior three years is shown below.
FY02 - FY05
I-'ropeny [ax ~evy ~.u,,ip,~,,=,.,,,,
Adopted - Adopted ,r Adopted t Proposed
FY02 FY03 FY04 FY05
Assessed Value (Market) $637,009 $705,739 $717,626 $737,035
Less 20% Hmstd Exmp (127,402) (141,148) (143,525) (147,407)
Taxable Value $509,607 $564,592 $574,101 $589,628
Tax Rate per $100 $0.33999 $0.32932 $0.32601 $0.32539
City Tax Levy $1,732.61 $1,859.30 $1,871.65 $1,918.59
Over the period FY02 to FY05, while the average single-family home in University Park increased 15.7 %
in market value, the City tax levy increased 10.73%. Of the three taxing jurisdictions within the city's
boundaries - the City, Dallas County, and HPISD -- the City portion comprises only 14% of a resident's
total tax bill.
UTILITY FUND
The proposed Utility Fund budget includes no rate increases for water or sewer charges. As noted earlier,
the increase in cost for water and wastewater treatment is pushing the Utility Fund into a negative balance
for the year. Because Utility Fund water revenues are so volatile, however, the projected deficit may not
be fully realized. Staff recommends reviewing the status of the Utility Fund after six months and
considering water and wastewater increases at that time.
The City's new storm water utility fee is included in the FY05 Utility Fund budget for the first time. These
fees, approved in December 2003, are projected to produce $501,130. These monies will be used for a
variety of projects, including electronic mapping of the city's storm sewers and drainage patterns.
SANITATION FUND
The proposed Sanitation Fund budget is out of balance, which is consistent with the FY04 budget. Unlike
the General Fund, Sanitation Fund revenues only increase if rates are raised or the number of serviced
locations increases. In prior years, the Fund routinely expended less than its budget, which allowed it to
finish the year with a positive balance. At the end of the third quarter of FY2004 however, Sanitation Fund
revenues and expenditures are essentially equal. Consistent with past years, the Sanitation Budget
contains a $100,000 placeholder, which is intended to allow accumulation of reserves toward future landfill
needs. At the end of FY03, the Sanitation Fund unrestricted net assets balance totaled $646,000. To
maintain a continued positive fund balance, a mid-year rate increase is likely. As with the water and
wastewater rates, staff recommends reviewing the status of the Fund after six months and considering a
rate change then.
CONCLUSION
As in the past, the proposed budget will be sent to the Employee Benefits, Finance, and Insurance
Advisory Committees for review. Staff has begun scheduling those meetings. To comply with the State
Truth in Taxation law, staff proposes the following schedule for the FY2005 budget's adoption.
4
Date Day
August 3 Tuesday
Description
Submit proposed budget to City Council
August18 Wednesday
Receive staff briefing on proposed budget
Vote to hold public hearing re. proposed tax rate
August 26 Thursday
Notice of hearing on tax rate and budget appears
in Park Cities People
September 7 Tuesday
Conduct first public hearing on proposed tax rate and budget
September 16 Thursday
Notice of vote to adopt tax rate appears in Park Cities People
September 22 Wednesday
Conduct second public hearing on budget and tax rate
Approve ordinances adopting budget, tax rate, salary plan
Oct. 1 Friday
New budget takes effect
Staff looks forward to meeting with the City Council and advisory committees to discuss the budget in
more detail.
5
CITY OF UNIVERSITY PARK, TEXAS
FY 2005 PROPOSED BUDGET
SUMMARY BY FUND AND DEPARTMENT
GENERALFUND
01-11 REVENUES
TOTAL GENERAL FUND REVENUES
EXPENDITURES
01-02 EXECUTIVE
01-03 FINANCE
01-04 HUMAN RESOURCES
01-05 INFORMATION SERVICES
01-10 COURT
0i-19 BUILDING
01-20 ENGINEERING
01-25 TRAFFIC
01-35 FACILITY MAINTENANCE
01-40 FIRE
01-50 POLICE
01-70 PARKS
01-75 SWIMMING POOL
01-80 STREETS
01-85 TRANSFERS
TOTAL GENERAL FUND EXPENDS.
DIFFERENCE
UTILITYFUND
02-11 REVENUES
TOTAL UTILITY FUND REVENUES
EXPENDITURES
02-21 UTILITY OFFICE
02-22 UTILITIES
02-85 TRANSFERS
TOTAL UTILITY FUND EXPENDS.
DIFFERENCE
SANITATION FUND
04-11 REVENUES
TOTAL SANITATION FUND REVENUES
EXPENDfTURES
04~0SANITATION
TOTALSANITATION FUND EXPENDS.
DIFFERENCE
TOTAL REVENUES
TOTALEXPENDITURES
DIFFERENCE
ADOPTED ADOPTED PROPOSED DOLLAR PERCENT
BUDGET BUDGET BUDGET CHANGE CHANGE
$18,957,7', 3 $ ~9,924,227 $21,083,215 $1,158 988 5.82%
$18,957,713 $19,924,227 $21,083,215 $1,158,988 5.82%
$605,755 $618,054 $750,884 $132,830 21.49%
$892,781 $918,432 $955,847 $37,415 4.07%
$304,568 $303,261 $329,554 $26,293 8.67%
$462,172 $485,068 $520,191 $35,123 7.24%
$234,353 $249,235 $262,831 $13,596 5.46%
$552,889 $580,616 $623,731 $43,115 7.43%
$808,789 $872,773 $884,966 $12,193 1.40%
$694,104 $740,709 $778,387 $37,678 5.09%
$572,835 $611,069 $613,693 $2,624 0.43%
$3,328,761 $3,502,650 $3,837,102 $334,452 9.55%
$4,307,531 $4,523,224 $4,854,780 $331,556 7.33%
$1,958,841 $2,064,482 $2,102,110 $37,628 1.82%
$171,450 $166,950 $147,969 ($18,981) -11.37%
$1,524,609 $1,606,128 $1,612,334 $6,206 0.39%
$2,538,275 $2,681,063 $2,793,166 $112,103 4.18%
$18,957,713 $19,923,7t4 $21,067,545 $1,143,831 5.74%
$0 $513 $15,670 $15,157_
$9,451,675 $9,451,675 $10,222,831 $ 771,156 8.16%
$9,451,675 $9,451,675 $10,222,831 $ 771,156 8.16%
$5,018,501 $5,140,536 $5,760,061 $619,525 12.05%
$2,509,316 $2,624,069 $2,731,658 $107,589 4.10%
$1,761,000 $1,868,245 $1,950,598 $ 82,353 4.41%
$9,288,817 $9,632,850 $10,442,317 $ 809,467 8.71%
$162,858 ($181,175) ($219,486) $ (38,311).
$2,231,450 $2,231,450 $2,231,450 $0 0.00%
$2,231,450 $2,231,450 $2,231,450 $0 0.00%
$2,376,790 $2,496,972 $2,663,410 $166,438 6.67%
$2,376,790 $2,496,972 $2,663,410 $t66,438 6.67%
($145,340) ($265,522) ($43t ,960) {$166,438)
$30r640~838 $31r607~352 $33~537~496 $1r930~144 6.11%
$30~623r320 $32~053~536 $34r173~272 $2~119~736 6.61%
$17,518 ($446,184) ($635,776) ($189,592)
FILENAME: FY05 Proposed Budget Summary Excerpt.xls Summary
LAST PRINTED: 9/16/2004 2:27 PM
CITY OF UNIVERSITY PARK, TEXAS
FY2005 PROPOSED BUDGET
PROPERTY TAX IMPACT
TOTAL TAXABLE VALUE (CERTIFIED)
TOTAL GENERALFUND REVENUES
NON PROPERTY TAX REVENUE
Sales tax
Franchise fees
Building permits
Traffic/parking fines
Service charges
Direct alarm monitoring fees
Miscellaneous
TOTAL NON PROPERTY TAX REV.
PROPERTY TAX REVENUE
Operations & Maintenance (O&M) need
Penalty/interest & attorney's fees
Delinquent (prior years) taxes
TOTAL PROP TAX OP REQUEST
DEBTSERVICE REQUIREMENT
PROPERTY TAX RATE
Operations & Maintenance (O&M)
Debt Service
Total Property Tax Rate per $100
IMPACT ON HOMEOVVNER
Average single-family market value
Less: 20% homestead exemption
Average single-family taxable value
Tax levy
FY2003 FY2004 I FY2005 1
ADOPTED PROPOSED PROPOSED DOLLAR
BUDGET BUDGET BUDGET CHANGE
PERCENT
CHANGE
$ 3,553,903,488 3,769,405,331 3,927,730,289 S 158,324,958 4.20%
$ 18,957,713 $ 19,924,227 $ 21,083,215 $ 1,158,988 5.82%
$ 2,160,220 $ 2,160,220 $ 2,210,220 S 50,000 2.31%
1,650,000 1,805,000 2,060,000 $ 255,000 14.13%
700,000 700,000 1,100,000 $ 400,000 57.14%
355,000 355,000 360,000 $ 5,000 1.41%
400,160 452,160 414,160 $ (38,000) -8.40%
285,000 350,000 450,000 $ 100,000 28.57%
1,533,228 1,621,562 1,496,906 $ (124,656) -7.69%
$ 7,083,608 $ 7,443,942 $ 8,091,286$ 647,344 8.70%
$ 11,703,605 $ 12,288,785 $ 12,780,429 $ 491,644 4.00%
110,000 115,000 120,000 $ 5,000 4.35%
60,500 76,500 91,500 $ 15,000 19.61%
$ 11,874,105 $ 12,480,285 $ 12,991,929 $ 511,644 4.10%
$ $ $ $ 0.00%
$ 0.32932$ 0.32601 $ 0.32539 $ (0.0006) -0.2%
$ 0.O%
$ 0.32932$ 0.32601 $ 0.32539 $ (0.0006) -0.2%
705,739 $ 717,626 $ 737,035 $ 19,409 2.7%
(141,148) (143,525) (147,407) $ (3,882) 2.7%
564,592 574,101 589,628 $ 15,528 2.7%
$ 1,859.30 $ 1,871.65 $ 1,918.59 $ 46.94 2.5%
FILENAME: FY05 Proposed Budget Summary Excerpt.xls Prop Tax Impact
LAST PRINTED: 9/16/2004 2:27 PM
CITY OF UNIVERSITY PARK, TEXAS
FY2005 PROPOSED BUDGET
TEXAS LOCAL GOVERNMENT CODE REQUIREMENTS -- I OF 2
CHAPTER 102: MUNICIPAL BUDGET
SECTION 003 ITEMIZED BUDGET; CONTENTS
(b)
Provide a comparison of expenditures in the
proposed budget and actual expenditures for
the preceding year.
See attached
page.
Budget must contain a complete financial
statement of the municipality that shows:
(1) Outstanding obligations of the municipality
(8/31/04):
Accounts Payable
Debt
Total
General I Utility I Sanitati°n I Total
93,401 195,187 14,890 303,477
$ 93,40i $
i95,187 $ 14,890 $
(2)
Cash on hand to the credit of each fund
(8/31/04):
Cash
TexPool
TexStar
Total
303,477
1,173,161 1,173,161
3,166,967 937,621 255,176 4,359,763
1,193,580 43,105 300,065 1,536,751
$ 5,533,709 $ 980,726 $ 555,241 $ 7,069,675
9,695,235 $ 2,198,891 $
(3) Funds received from all sources during the
preceding year (FY03) $ 18,492,770 $
Funds available from all sources during the
ensuing year (FY04)
Beginning of year fund balances:
Estimated revenues
Total funds available from all sources
30,386,896
(4)
11,287,826 6,969,072 762,733 19,019,631
19,950,000 9,258,500 2,196,170 31,404,670
$ 31,237,826 $ 16,227,572 $ 2,958,903 $ 50,424,301
(5) Estimated revenue available to cover the
proposed budget:
$21,083,215 $10,222,831 $2,231,450 $33,537,496
(6) Estimated tax rate required to cover the
proposed budget.
$0.32539 / $100
Filename: FY05 Proposed Budget Summary Excerpt.xls Tab: State Law Summary Page 1
Last Printed: 9/16/2004 2:24 PM
CITY OF UNIVERSITY PARK, TEXAS
FY2005 PROPOSED BUDGET
TEXAS LOCAL GOVERNMENT CODE REQUIREMENTS -- 2 OF 2
CHAPTER 102: MUNICIPAL BUDGET
SECTION 003(a): ITEMIZED BUDGET; CONTENTS
GENERAL FUND
01-11 REVENUES
TOTAL GENERAL FUND REVENUES
EXPENDITURES
01-02 EXECUTIVE
01-03 FINANCE
01-04 HUMAN RESOURCES
01-05 INFORMATION SERVICES
01-10 COURT
01-19 BUILDING
01-20 ENGINEERING
01-25 TRAFFIC
01-35 FACILITY MAINTENANCE
01-40 FIRE
01-50 POLICE
01-70 PARKS
01-75 SWIMMING POOL
01-80 STREETS
01-85 TRANSFERS
TOTAL GENERAL FUND EXPENDITURES
DIFFERENCE
UTILITY FUND
REVENUES
02-11 REVENUES
EXPENDITURES
02-21 UTILITY OFFICE
02-22 UTILITIES
02-85 TRANSFERS
TOTAL UTILITY FUND EXPENDITURES
DIFFERENCE
SANITATION FUND
04-11 REVENUES
TOTAL SANITATION FUND REVENUES
EXPENDITURES
04-60 SANITATION
TOTAL SANITATION FUND EXPENDITURES
DIFFERENCE
TOTAL REVENUES
TOTAL EXPENDITURES
DIFFERENCE
FY04 FY04 FY04 FY05
PROPOSED AMENDED ESTIMATED PROPOSED
BUDGET BUDGET ACTUAL BUDGET
$19,924,227 $19,925,227 $19,950,000
$19,924,227 $19,925,227 $19,950,000
$618,054 $628,054
$918,432 $918,432
$303,261 $303,261
$485,068 $648,663
$249,235 $249,235
$580,616 $592,366
$872,773 $880,773
$740,709 $756,634
$611,069 $873,791
$3,502,650 $3,779,650
$4,523,224 $4,587,334
$2,064,482 $2,099,005
$166,950 $175,645
$1,606,126 $1,610,396
$2,681,063 $4,881,063
$19,923,714 $22,984,304
$627 964
$873 417
$301742
$511 697
$245 341
$547 638
$815 665
$720 665
$740 279
$3,386,040
$4,520,571
$2,077,360
$170,004
$1,589,426
$4,881,063
$22,008,872
$21,083,215
$21,083,215
$750,884
$955,847
$329,554
$520,191
$262,831
$623,731
$884,966
$778,387
$613,693
$3,837,102
$4,854,780
$2,102,110
$147,969
$1,612,334
$2,793,166
$21,067,545
DOLLAR
CHANGE
$1,158.988
$1,158,988
$132,830
$37.415
$26.293
$35,123
$13.596
$43,115
$12,193
$37,678
$2,624
$334,452
$331,556
$37,628
($18,981)
$6,206
$112,103
$1,143,831
PERCENT
CHANGE
5.82%
5.82%
21.49%
4.07%
8.67%
7.24%
5.46%
7.43%
1.40%
5.09%
0.43%
9.55%
7.33%
1.82%
-11.37%
0.39%
4.18%
5.74%
$513 ($3,059,077) fS2,05S,872)
$15~670
$9,451,675 $9,451,675 $9,258,500 $10,222,831
$9,451,675 $9,451,675 $9,258,500 $10,222,831
$5,140,536 $5,167,811 $4,829,347 $5,760,061
$2,624,069 $3,025,230 $2,920,346 $2,731,658
$1,868,245 $3,118,245 $3,118,245 $1,950,598
$9,632,850 $11,311,286 $10,867,938 $10,442,317
$15~157
$ 771,156
$ 771,156
$ 619,525
$ 107,589
$ 82,353
$ 809,467
8.16%
8.16%
12.05%
4.10%
4.41%
8.40%
($181,175) ($1,859,611)
$2,231,450 $2,231,450
$2,231,450 $2,231,450
$2,496,972 $2,513,459
$2,496,972 $2,513,459
($1~609~438)
$2,196,170
$2,196,170
$2,158,690
$2,158,690
($265,522) ($282,009) $37,480
($219~486)
$2,231,450
$2,231,450
$2,663,410
$2,663,410
($431,960)
(38,311)
$166,438
$166,438
($166,438)
0.00%
0.00%
5.06%
5.06%
$31~607~352 $31~608~352 $31~404~670
$32~053r536 $36r809r049 $35~035~500
($446,184) ($5.200,697) ($3,630~830)
$33~537~496
$34~173~272
($635,776)
$1~930~144
$2~119~736
($189,592)
6.11%
6.61%
Filename: FY05 Proposed Budget Summary Excerpt xls Tab: State Law Summary Page 2
Last Printed: 9/16/2004 2:25 PM