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_FY 22-23 COB Adopted BudgetCITY OF BAYTOWN 2022-2023 Adopted Budget Fiscal Year Ending September 30, 2023 BOLDLY MOVING FORWAR D CITY OF BAYTOWN, TEXAS ANNUAL PROGRAM OF SERVICES FISCAL YEAR 2022-23 ADOPTED BUDGET CITY MANAGER Richard L. Davis, ICMA-CM City of Baytown, Texas 2022-2023 Budget Adopted September 22, 2022 This budget will raise more revenue from property taxes than last year’s budget by an amount of $744,920 which is a 1.79 percent increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $985,089. RECORD VOTE ON BUDGET The members of the governing body voted on the budget as follows: FOR: Mayor Brandon Capetillo Councilman Mike Lester Councilwoman Laura Alvarado Councilman Jacob Powell Councilwoman Heather Betancourth Councilman Chris Presley Councilman Charles Johnson AGAINST: PRESENT (and not voting): ABSENT: PROPERTY TAX RATE COMPARISON 2022-2023 2021-2022 Property Tax Rate: $0.75000/$100 $0.78500/$100 No New Revenue Tax Rate: $0.75156/$100 $0.82557/$100 No New Revenue Maintenance & Operations Tax Rate: $0.45287/$100 $0.50428/$100 Voter Approval Tax Rate: $0.81761/$100 Debt Rate: $0.81383/$100 $0.28688/$100 $0.29569/$100 MUNICIPAL DEBT OBLIGATIONS The total amount of City of Baytown, Texas debt obligations secured by property tax is $16,217,870. City of Baytown FY23 Adopted Budget City of Baytown Mayor and Council Fiscal Year 2023 Brandon Capetillo Mayor Laura Alvarado District 1 Chris Presley District 2 Charles Johnson District 3 Heather Betancourth District 4 Jacob Powell District 5 Mike Lester District 6 City of Baytown i FY23 Adopted Budget CITY OF BAYTOWN PRINCIPAL CITY OFFICIALS Richard L. Davis City Manager Kevin Troller Assistant City Manager Jason Reynolds Assistant City Manager Scott Lemond City Attorney Julie Escalante Municipal Court Judge Victor Brownlees Director of Finance John Stringer Police Chief Kenneth Dobson Fire Chief Thomas Reeves Director of Public Affairs Frank Simoneaux Director of Public Works & Engineering Martin Scribner Director of Planning & Development Services Clifford Hatch Director of Parks & Recreation Ed Tomjack Director of Information Technology Services Tony Gray Director of Public Health Carol Flynt Director of Human Resources & Civil Service Jamie Eustace City Librarian Angela Jackson City Clerk Acknowledgments The preparation of the budget on a timely basis could not have been accomplished without the efforts and dedication of the Administration, Department Directors and the Budget Staff. We would like to express our appreciation to our staff from various departments who assisted in its preparation. City of Baytown ii FY23 Adopted Budget INNOVATION We work proactively to improve processes and services to better serve ourcustomers CARING We demonstrate in all interactions our respect & appreciation for colleagues & customers COLLABORATION We pursuegreatness by building strong, inclusive partnerships within the organization &the community STEWARDSHIP We thoughtfully and responsibly manage the resources entrusted to us LEADERSHIP We inspire and encourage others OUR CORE values OUR PURPOSEOUR PURPOSE Together we enrich lives& build community City of Baytown iii FY23 Adopted Budget CITY OF BAYTOWN ORGANIZATION CHART Citizens Mayor & City Council Boards & Commissions City Manager Legal Services Police Communications Assistant City Manager Public Works & Engineering Planning & Development Services Fiscal Operations Sterling Municipal Library Public Affairs Assistant City Manager Parks & Recreation Information Technology Services Public Health Human Resources City Clerk Fire Emergency Management Court of Record City of Baytown iv FY23 Adopted Budget Major Venues Close to Baytown, Texas Kemah Boardwalk, Kemah 20 minutes NASA/Johnson Space Center, Houston 25 minutes Downtown Houston 30 minutes Hobby Airport, Houston 30 minutes Minute Maid Field, Houston 30 minutes BBVA Compass Stadium, Houston 30 minutes Toyota Center, Houston 30 minutes NRG Stadium, Houston 35 minutes Bush Intercontinental Airport, Houston 45 minutes Galveston, Texas (coastline) 55 minutes Map of the City of Baytown, Texas City of Baytown v FY23 Adopted Budget City of BaytownviFY23 Adopted Budget City of Baytown FY23 Adopted Budget CITY OF BAYTOWN TABLE OF CONTENTS DESCRIPTION PAGE MAYOR & COUNCIL i PRINCIPAL CITY OFFICIALS ii OUR VISION, OUR MISSION, OUR FOUNDATION FOR SUCCESS iii ORGANIZATION CHART iv MAP OF THE CITY OF BAYTOWN, TEXAS v GOVERNMENT OFFICERS ASSOCIATION AWARD vi TRANSMITTAL LETTER LETTER FROM THE CITY MANAGER 1 READER’S GUIDE CITY OF BAYTOWN COMMUNITY PROFILE 3 READER’S GUIDE 7 BUDGET CALENDAR 11 FINANCIAL POLICIES 12 MAJOR BUDGET ISSUES REPORT MAJOR BUDGET ISSUES REPORT 17 COUNCIL GOALS IMPLEMENTATION PLAN 20 FUNDED SUPPLEMENTAL REQUESTS LIST 36 BUDGET SUMMARIES EXPENDITURE BUDGET SUMMARY COMPARISON 39 BUDGET SUMMARY COMPARISON–CONSOLIDATED SUMMARY OF FUND BALANCE/WORKING CAPITAL 40 SUMMARY OF ALL FUND TYPES – COMPARATIVE SCHEDULE OF BUDGETS 41 SUMMARY OF GOVERNMENTAL FUND TYPES – COMPARATIVE SCHEDULE OF BUDGETS 42 GOVERNMENTAL FUND EXPENDITURE DETAIL 43 SUMMARY OF PROPRIETARY FUND TYPES – COMPARATIVE SCHEDULE OF BUDGETS 47 PROPRIETARY FUND EXPENDITURE DETAIL 48 GENERAL FUND GENERAL FUND BUDGET SUMMARY BY TYPE OF EXPENDITURE 51 GENERAL FUND BUDGET SUMMARY BY FUNCTION OF EXPENDITURE 52 GENERAL FUND REVENUE SUMMARY 53 GENERAL FUND REVENUE DETAIL 54 GENERAL FUND BUDGET SUMMARY BY DEPARTMENT 56 GENERAL FUND BUDGET SUMMARY BY ACCOUNT 57 GENERAL FUND DEPARTMENT BUDGETS GENERAL ADMINISTRATION 61 FISCAL OPERATIONS 63 PUBLIC AFFAIRS 65 LEGAL SERVICES 67 CITY OF BAYTOWN TABLE OF CONTENTS DESCRIPTION PAGE GENERAL FUND (CONTINUED) INFORMATION TECHNOLOGY SERVICES 69 PLANNING AND DEVELOPMENT SERVICES 71 HUMAN RESOURCES 73 CITY CLERK 75 COURT OF RECORD 77 CITY FACILITIES 79 GENERAL OVERHEAD 80 POLICE 81 FIRE 85 PUBLIC WORKS ADMINISTRATION 89 STREETS 91 TRAFFIC CONTROL 93 ENGINEERING 95 PUBLIC HEALTH 97 PARKS AND RECREATION 100 STERLING MUNICIPAL LIBRARY 104 TRANSFERS OUT 106 GENERAL DEBT SERVICE FUND GENERAL DEBT SERVICE FUND BUDGET SUMMARY 107 ANNUAL REQUIREMENT TO AMORTIZE GENERAL OBLIGATION DEBT 108 STATEMENT OF BONDED INDEBTEDNESS FISCAL YEAR 2022-23 109 HOTEL/MOTEL FUND HOTEL/MOTEL FUND BUDGET SUMMARY 117 HOTEL/MOTEL FUND PROGRAM SUMMARY 118 HOTEL/MOTEL FUND SERVICE LEVEL BUDGET 119 AQUATICS FUND AQUATICS FUND BUDGET SUMMARY 121 AQUATICS FUND PROGRAM SUMMARY 122 AQUATICS FUND SERVICE LEVEL BUDGET 123 WATER & SEWER FUND WATER & SEWER FUND BUDGET SUMMARY BY TYPE OF EXPENDITURE 125 WATER & SEWER FUND BUDGET SUMMARY EXPENDITURE BY FUNCTION 126 WATER & SEWER FUND REVENUE DETAIL 127 WATER & SEWER FUND BUDGET SUMMARY BY DEPARTMENT 128 WATER & SEWER FUND BUDGET SUMMARY BY ACCOUNT 129 WATER & SEWER FUND DEPARTMENT BUDGETS UTILITY BILLING & COLLECTIONS 131 WATER & SEWER GENERAL OVERHEAD 133 CITY OF BAYTOWN TABLE OF CONTENTS DESCRIPTION PAGE WATER & SEWER FUND (CONTINUED) WATER OPERATIONS 134 WASTEWATER OPERATIONS 136 UTILITY CONSTRUCTION 138 TRANSFERS OUT 140 WATER & WASTEWATER INTEREST & SINKING (WWIS) FUND WWIS FUND BUDGET SUMMARY 141 SUMMARY OF FISCAL YEAR 2022-23 DEBT REQUIREMENTS 142 ANNUAL REQUIREMENT OF AMORTIZE WATER & SEWER DEBT 143 DETAIL DEBT AMORTIZATION SCHEDULES 144 SANITATION FUND SANITATION FUND BUDGET SUMMARY 147 SANITATION FUND PROGRAM SUMMARY 148 SANITATION FUND SERVICE LEVEL BUDGET 149 STORM WATER UTILITY FUND STORM WATER UTILITY FUND BUDGET SUMMARY 151 STORM WATER UTILITY FUND PROGRAM SUMMARY 152 STORM WATER UTILITY FUND SERVICE LEVEL BUDGET 153 CENTRAL SERVICES GARAGE FUND BUDGET SUMMARY 155 GARAGE OPERATIONS PROGRAM SUMMARY 156 GARAGE OPERATIONS SERVICE LEVEL BUDGET 157 WAREHOUSE FUND BUDGET SUMMARY 158 WAREHOUSE OPERATIONS PROGRAM SUMMARY 159 WAREHOUSE OPERATIONS SERVICE LEVEL BUDGET 160 COMPONENT UNITS BAYTOWN AREA WATER AUTHORITY (BAWA) BUDGET 161 BAWA BOARD OF DIRECTORS 163 BAWA ORGANIZATION CHART 164 BAWA MAJOR BUDGET ISSUES REPORT 165 BAWA PROGRAM SUMMARY 167 BAWA BUDGET SUMMARY 168 BAWA SERVICE LEVEL BUDGET 169 BAWA CAPITAL IMPROVEMENT PROGRAM FUND BUDGET SUMMARY 170 BAWA REVENUE BONDS LONG TERM DEBT AMORTIZATION SCHEDULES 171 BAWA REVENUE BONDS DETAIL DEBT AMORTIZATION SCHEDULES 172 CITY OF BAYTOWN TABLE OF CONTENTS DESCRIPTION PAGE COMPONENT UNITS (CONTINUED) CITY OF HOUSTON UNTREATED WATER RATES TABLE 174 TREATED WATER RATES TABLE 175 CITY OF HOUSTON’S NOTIFICATION OF WATER RATE ADJUSTMENT 176 BAWA RESOLUTION 177 CRIME CONTROL AND PREVENTION DISTRICT (CCPD) BUDGET 179 CCPD BOARD OF DIRECTORS 181 CCPD BUDGET SUMMARY 182 CCPD BUDGET NOTES 183 CCPD RESOLUTION 184 FIRE CONTROL, PREVENTION AND EMERGENCY MEDICAL SERVICE DISTRICT (FCPEMSD) BUDGET 186 FCPEMSD BOARD OF DIRECTORS 188 FCPEMSD BUDGET SUMMARY 189 FCPEMSD SPECIAL DISTRICT – FIRE/EMS – 20701 190 FCPEMSD BUDGET NOTES 191 FCPEMSD RESOLUTION 192 MUNICIPAL DEVELOPMENT DISTRICT (MDD) BUDGET 194 MDD BOARD OF DIRECTORS 196 MDD MAJOR BUDGET ISSUES REPORT 197 MDD PROGRAM FUND BUDGET SUMMARY 199 MDD ANNUAL REQUIREMENT TO AMORTIZE BONDED DEBT 201 MDD DETAIL DEBT AMORTIZATION SCHEDULES 202 MDD RESOLUTION 205 BAYTOWN TAX REINVESTMENT ZONE (TIRZ) #1 207 TIRZ #1 BUDGET SUMMARY 208 TIRZ #1 ANNUAL REQUIREMENT OF AMORTIZE BONDED DEBT 209 TIRZ #1 DETAIL DEBT AMORTIZATION SCHEDULE 210 CAPITAL PROJECTS CAPITAL IMPROVEMENT PROGRAM 211 GENERAL CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) BUDGET SUMMARY 212 WATER & SEWER CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) BUDGET SUMMARY 214 MISCELLANEOUS FUNDS MISCELLANEOUS FUNDS OVERVIEW 215 STREET MAINTENANCE TAX FUND BUDGET SUMMARY 218 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND BUDGET SUMMARY 219 WATER & SEWER IMPACT FEES FUND BUDGET SUMMARY 220 CAPITAL REPLACEMENT FUND BUDGET SUMMARY 221 BAYLAND ISLAND FUND BUDGET SUMMARY 222 MEDICAL BENEFITS FUND BUDGET SUMMARY 223 WORKERS COMPENSATION FUND BUDGET SUMMARY 224 OTHER MISCELLANEOUS FUNDS 225 CITY OF BAYTOWN TABLE OF CONTENTS DESCRIPTION PAGE MISCELLANEOUS FUNDS (CONTINUED) MUNICIPAL COURT SPECIAL REVENUE FUND BUDGET SUMMARY 226 PARKS & RECREATION ESCROW SPECIAL REVENUE FUND BUDGET SUMMARY 227 HAZMAT/HOMELAND SECURITY SPECIAL REVENUE FUND BUDGET SUMMARY 228 POLICE FORFEITURES FUND BUDGET SUMMARY 229 FAMILY & YOUTH PROGRAM FUND BUDGET SUMMARY 230 POLICE ACADEMY FUND BUDGET SUMMARY 231 ODD TRUST & AGENCY FUND BUDGET SUMMARY 232 HIGH INTENSITY DRUG TRAFFICKING AREA (HIDTA) FUND BUDGET SUMMARY 233 LIBRARY SPECIAL REVENUE FUND BUDGET SUMMARY 234 SUMMER YOUTH JOB PROGRAM FUND BUDGET SUMMARY 235 BAYTOWN NATURE CENTER FUND BUDGET SUMMARY 236 WETLANDS EDUCATION AND RECREATION CENTER FUND BUDGET SUMMARY 237 WETLANDS EDUCATION AND RECREATION CENTER SPECIAL PROJECTS FUND BUDGET SUMMARY 238 SALARY SCHEDULES CERTIFICATE PAY SCHEDULE 249 FIRE SALARY SCHEDULE 251 POLICE SALARY SCHEDULE 252 SKILL BASED PAY SALARY SCHEDULES 253 JAIL SALARY PLAN 254 GRADE AND TITLE STRUCTURE 255 STATISTICAL SECTION NET POSITION BY COMPONENT LAST TEN FISCAL YEARS 258 CHANGES IN NET POSITION LAST TEN FISCAL YEARS 260 TAX REVENUES BY SOURCE, GOVERNMENTAL ACTIVITIES LAST TEN FISCAL YEARS 264 FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS 266 CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS 268 TAX REVENUES BY SOURCE, GOVERNMENTAL ACTIVITIES LAST TEN FISCAL YEARS 270 ASSESSED VALUE & ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS 272 PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS 274 PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND NINE YEARS AGO 277 PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS 278 RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN YEARS 280 RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN YEARS 282 DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT AS OF SEPTEMBER 30, 2021 285 PLEDGED REVENUES COVERAGE (WATER AND SEWER FUND) LAST TEN YEARS 286 DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS 288 PRINCIPAL EMPLOYERS CURRENT FISCAL YEAR AND NINE YEARS AGO 291 FULL-TIME EQUIVALENT CITY EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 292 OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 294 CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 296 SUMMARY OF FULL-TIME POSITIONS BY FUND & DEPARTMENT 239 CITY OF BAYTOWN TABLE OF CONTENTS DESCRIPTION PAGE GLOSSARY GLOSSARY OF TERMS 299 ORDINANCES ORDINANCE ADOPTING BUDGET RATE AND TAX LEVY ORDINANCE 309 312 Office of the City Manager RICHARD L. DAVIS, ICMA-CM July 28, 2022 Mayor Brandon Capetillo and the Baytown City Council Dear Mayor and Council: I am honored and pleased to present the annual budget proposal for the City of Baytown’s 2022/2023 Fiscal Year. This year’s budget theme is “Boldly Moving Forward!” I recognize and am grateful for the contributions of our excellent Finance Department, Department Directors, and of course you our Elected Officials. Our theme accurately and I believe appropriately parallels the fundamental nature of this budget proposal; as we conclude the very successful implementation of our first community-based strategic plan and boldly engage in the implementation of our second plan. We meanwhile propose doing so while aggressively addressing tax burden by expanding property tax exemptions for the elderly and disabled and generally lowering our property tax rate. As I mentioned, this budget proposal is based upon citizen priorities identified as part of Baytown’s Community Based Strategic Plan. This proposed budget addresses the first of five plan years. Specifically, it suggests continuing to provide property tax relief, aggressively funding critical infrastructure, investing in expanded economic development capacities and programming, enhancing our recreation and outdoor amenities offerings, caring for our physical environment, creating a vibrant and connected community, reserving our ability to address possible emerging issues and needs, and in all other ways implementing the initiatives and goals of the City Council. We enter the coming budget year with an eye on a very bright horizon. Bolstering our optimism is the realization that our City enjoys the strongest financial position in its history. At its core, this proposal communicates that the future is bright and that our best days are ahead. It is an honor and privilege to submit this proposal for your consideration. Respectfully, Richard L. Davis, ICMA-CM City Manager City of Baytown 1 FY23 Adopted Budget City of Baytown 2 FY23 Adopted Budget CITY OF BAYTOWN COMMUNITY PROFILE Originally three separate towns, the City of Baytown combined Goose Creek (dating back to before 1850), and oil boom towns Pelly (established in the late 1910s) and East Baytown (early 1920s) when it incorporated in 1948. The region was once home to the Kawankawa’s Capoque and the Atakapan’s Akoksia tribes where Baytown’s surrounding bays would have provided the opportunity to live in fairly dense seasonal settlements while taking advantage of the shoreline and bay subsistence resources as well as that of the nearby prairie and flood plain environments. Visitors to the City’s historical museum can view many relics from this time in Baytown’s history. Fast-forward thousands of years and the Baytown area and its’ inhabitants saw the shipwreck of the famed explorer Cabeza de Vaca, and shortly thereafter, the rule of famed pirate, Jean LaFitte. Located in the Texas Independence Trail region, Baytown is rich in history. Monumental events took place in and around the City, namely the Texas Revolutionary War’s Battle of San Jacinto where Texas won its independence from Mexico. Prominent Texas figures such as Ashbel Smith, David Burnet, and Sam Houston all owned property within Baytown’s borders, and even the ferry crossing between the San Jacinto River and Buffalo Bayou, set up by early-resident Nathaniel Lynch, is still in operation today. As a reminder of these instrumental times, some Baytown residents, today, can view the San Jacinto monument from their homes, the symbol of Sam Houston’s victory over Mexico’s former President Lopez de Santa Anna. In 1910, an unexpected oil boom promoted the rapid growth of Baytown, catapulting it into the spotlight of success, and eventually helping to form Baytown’s community into one centered on industry, including oil, rubber, and chemical plants. Such business continues to thrive here with major corporations investing billions just in the past few years. Today, Baytown is the third largest city in Harris County and rests along Interstate 10 and State Highway 146 and roughly 30 miles outside of Houston. Baytown’s entire west edge is bordered by the Gulf waters feeding in from Trinity Bay, making its convenient and cozy location one of the best-kept secrets. The town square with its outdoor ice rink, the Baytown Nature Center, the Eddie V. Gray Wetlands Center, and the Pirate’s Bay Water Park all help to make Baytown a more modern attraction to today’s visitors. The City was incorporated on January 24, 1948 as a Home Rule City operating under the Council-Manager form of government. The City Council is composed of a Mayor and six single district City Council members, elected for three year terms. The Mayor is elected at large. The City’s Charter requires the Council appoint a City Manager to act as the chief administrative and executive officer of the City. It is the responsibility of the City Manager to appoint and remove department heads and conduct the general affairs of the City in accordance with the policies of the Council. Local Economy The City’s strong industrial tax base provides the foundation for stable economic conditions necessary for maintaining a healthy, vibrant economy. The cornerstones of Baytown’s industrial development are four world-recognized entities consisting of ExxonMobil, Chevron Phillips, Covestro and Enterprise Products. ExxonMobil The ExxonMobil Baytown Complex is one of the largest integrated and most technologically advanced refining and petrochemical complexes in the world. Founded in 1919, ExxonMobil's Baytown, Texas complex is located on approximately 3,400 acres along the Houston Ship Channel. The Baytown complex is comprised of three manufacturing sites (a refinery, a chemical plant and an olefins plant), the chemical company's Technology and Engineering Complex and a regional downstream engineering office. The Baytown complex is staffed by approximately 3,300 ExxonMobil employees and 6,700 contract personnel, who manage the businesses and operate and maintain the manufacturing facilities on a 24-hour, year-round basis. The Baytown Refinery is one of the largest refineries in the United States, with a crude oil capacity of 584,000 barrels per day. The Baytown Chemical Plant produces more than 9 billion pounds of petrochemical products each year through its three ExxonMobil Chemical manufacturing groups. These are used in everyday products such as polyester fabric and plastic bottles, packaging and appliance parts. The City of BaytownCity of Baytown 3 FY23 Adopted Budget CITY OF BAYTOWN COMMUNITY PROFILE Baytown Olefins Plant (BOP) produces 10 billion pounds of the world's most widely used primary petrochemicals -- ethylene, propylene and butadiene -- and is feedstock flexible. The Baytown Technology and Engineering Complex provide worldwide research and development support to ExxonMobil Chemical's global business groups. Annual, Baytown area Exxon employees, retirees and their families contribute thousands of hours volunteering at more than 200 organizations. Their contributions along with annuitants and the ExxonMobil Foundation, total over $1.3 million to United Way agencies in Baytown. In the Baytown area, more than $1.1 million was contributed in community relations programs, which focus on education, environment and health. To capitalize on abundant supplies of American natural gas, ExxonMobil announced the startup of its new polyethylene facility in the Baytown area and mechanical completion of its new ethane steam cracker in Baytown with startup expected in 2Q18. It has created more than 10,000 jobs over the course of construction and will add about 350 permanent jobs. Covestro Another industrial corporate citizen’s presence in Baytown, the Covestro Industrial Park, is distinguished by steady expansion. Strategically positioned along Cedar Bayou for barge access, the Baytown plant is located on about 1,700 acres, of which 35% is developed and is home to about 2,000 workers including contract labor and fenceline partners. Since 1971, when the first polyurethane unit started up, the site has grown more than ten-fold. The Baytown facility is the largest of Covestro’s U.S. chemicals operations producing polyurethanes, polycarbonates and coatings, adhesives and specialties. Chevron Phillips Chemical Chevron Phillips Chemical Company LLC (Chevron Phillips Chemical), with its affiliates, is one of the world's top producers of olefins and polyolefins and a leading supplier of aromatics, alpha olefins, styrenics, specialty chemicals, piping and proprietary plastics. The company currently has $15 billion in assets, more than $8.5 billion in annual revenues, and is owned equally by Chevron Corporation and Phillips 66. Chevron Phillips Chemical’s Cedar Bayou plant in Baytown is the largest of the company’s domestic manufacturing facilities with approximately 980 employees and 2,000 contractors. The Cedar Bayou plant consists of approximately 1,700 acres, and is an integrated chemical complex that manufactures ethylene, normal alpha olefins, poly alpha olefins, 1-hexene, and polyethylene. Chevron Phillips Chemical built a world-scale ethane cracker in Baytown and two polyethylene derivative units in Sweeny/Old Ocean. This $6 billion project is called the U.S. Gulf Coast Petrochemicals Project and was completed in 2017. The entire project created 10,000 temporary engineering and construction jobs and 400 permanent jobs. Chevron Phillips Chemical contracted Fluor to build the ethane cracker in Baytown, which has led Fluor to set-up an employment and training facility in Baytown. In addition, the company completed construction of the world’s largest 1-hexene unit in 2013; an expansion of its normal alpha olefins unit increasing production by 20% in 2015; and expansion of its poly alpha olefins unit increasing production by 20% in 2017. Enterprise Products Enterprise Products Partners L.P., one of the largest publicly-traded energy partnerships and a leading North American provider of midstream energy services, constructed a PDH unit in Industrial District #2, which produces 1.65 billion lbs. per year of Polymer Grade Proylene (“PGP”). This facility is contracted with average 15-year fee-based contracts with investment grade companies. City of BaytownCity of Baytown 4 FY23 Adopted Budget CITY OF BAYTOWN COMMUNITY PROFILE The City of Baytown continues to capitalize on the phenomenal growth of diversified industrial, logistic, and wholesale distribution operations in and around Baytown, which has provided the City with opportunities to undertake a number of value-enhancing capital improvements, designed to further economic development and augment quality of life initiatives that will serve the citizens of Baytown for years to come. Operational Excellence City officials, citizen groups, business and industry have a similar vision: to make this community a better place to live, work and raise children. The City of Baytown and its citizens share a vision of what this community can be. Baytown’s City Council is dedicated to improving our residents’ quality of life and increasing opportunities for our citizens and business community. Baytown and its employees have been recognized by several organizations and agencies, receiving the following awards: •Government Finance Officers Association (GFOA): o Distinguished Budget Presentation Award o GFOA Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report (CAFR) o Financial Transparency Star Award – Traditional Finances Star •Insurance Services Office (ISO) Public Protection Classification 1 Rating – Baytown Fire Department •International City/County Management Association (ICMA) – Certificate of Distinction in Performance Management Economic Growth and Community Development The economic impact of continued expansion in the industrial, logistic, and wholesale distribution sectors in and around Baytown has translated into significant valuation growth in the City’s tax roll. Private sector investment within the City of Baytown has increased significantly over the past few years, with substantial investment in areas such as health care centers, grocery stores, restaurants, and other large-scale retail developments, including the multi-million-dollar redevelopment of the San Jacinto Mall. Additionally, the City of Baytown, in partnership with the Hyatt Regency Hotel chain, is developing a large-scale hotel/convention center on Bayland Island; this is currently under construction and is scheduled to open in summer 2023. In 2022 the City entered into a long-term agreement with a development company to create a new golf course on the site of the former Evergreen Golf Course. This City of BaytownCity of Baytown 5 FY23 Adopted Budget CITY OF BAYTOWN COMMUNITY PROFILE innovative development is part of a wider plan to encourage regeneration and new development in the southern part of the City to complement the development of the City’s portion of the new orbital road network for the greater Houston metro area – the “99 corridor”. With increases in population due to rapid business expansion, the City of Baytown has undertaken a number of transportation and traffic mitigation initiatives, designed to not only alleviate traffic issues within the City, but to provide further development opportunities along these new or expanded commercial corridors. Major road projects completed in recent years include: expansion of Hunt Road from two lanes to four lanes beyond the H-E-B grocery super center, and extending it west to John Martin Road; extending Santavy Road both east and west; and entrance and exit ramp rebuilds at I-10 and Garth Road. Current projects included in the City’s Capital Improvement Plan include the reconstruction and widening of Garth Road, the reconstruction and widening of Cedar Bayou Lynchburg from Garth to John Martin, the revitalization of Market, traffic improvements to I-10 intersections, and the reconstruction of residential roadways. One of the most noticeable effects of the ongoing expansions in the industrial, logistic and wholesale distribution enterprises in and around Baytown is the remarkable growth in residential, multi-family and commercial development. New residential and commercial permit activity continues to be strong year-over-year. Thousands of multi-family and single-family units have been built over the past five years and thousands more are scheduled for construction over the next five years. Educational opportunities in Baytown continue to expand and are serving not only Baytown, but neighboring communities, as well. Goose Creek Consolidated Independent School District has completed a number of capital projects to better serve the expanding Pre-K-12 population in the District including: two (2) new elementary schools, a new junior school, an education service center, new running tracks at all junior schools, a new building at the career tech high school, technology upgrades, and numerous campus construction upgrades and renovations. Lee College, a two-year, public community college, located in Baytown, serves an expanded population base, by offering a myriad of post-secondary academic, vocational, and technical programs leading to certification or an associate degree. Lee College also provides a number of public service and community outreach programs, as well as cultural and other quality of life services. One of the stated goals of Lee College is to become the preferred provider for training and workforce partnerships. The City provides many opportunities for the citizens of Baytown to engage and be part of the decisions that shape our community. The Baytown Civic Academy is one of the unique opportunities for people who live and work in Baytown to learn about and interact with their local government. Participants meet city employees as well as go behind-the-scenes to see their government in action. We pride ourselves on communicating with our citizens to discuss our strategic plans, building trust within our community and engaging our youth in their local government. Strategic Planning Advisory Committee Baytown Police Advisory Workshop Teen Round Table Work City of BaytownCity of Baytown 6 FY23 Adopted Budget CITY OF BAYTOWN READER’S GUIDE The Reader's Guide provides an overview of the City of Baytown’s budget process and budget documents. The City of Baytown has prepared a budget designed to meet the highest standards of performance in municipal budgeting. Various financial summaries, statistical information and detailed revenue sources are provided to help define the City's goals, purposes and assumptions for projections. The Major Funds are the Governmental Funds and the Proprietary Funds. All appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully encumbered. Project length financial plans are adopted for all capital project funds. BUDGET BASIS The Governmental Fund budgets are prepared on the modified accrual basis of accounting. Under this basis of accounting, revenues are recognized when they become both measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred, except for (1) inventories of material and supplies which may be considered expenditures when used; (2) prepaid insurance and similar items; (3) accumulated unpaid vacation, sick pay and other employee benefit amounts which need not be recognized in the current period and (4) principal and interest on long-term debts which are generally recognized when due. All proprietary fund types are accounted for on a flow of economic resources measurement focus and use the accrual basis of accounting. Revenues are recognized when they are earned and expenses are recognized when they are incurred. FINANCIAL STRUCTURE The financial structure of the budget is organized by funds. The two types of funds utilized in this budget are Governmental and Proprietary. The specific funds that make up the Governmental Fund type are the General Fund, General Debt Service Fund and Hotel/Motel Fund. The Proprietary Fund types are made up of the Aquatics Fund, Water and Sewer Fund, Water and Wastewater Interest and Sinking Fund, Sanitation Fund, Storm Water Utility Fund and Central Services Fund (Garage and Warehouse Operations). Each of the above mentioned funds operate separately and independently from one another; therefore, they are budgeted separately and include separate financial statements. A fund is generally defined as a fiscal and accounting entity, which has its own self-balancing set of accounts recording cash and other financial resources, as well as any liabilities or residual equities or balances. Funds are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with specific regulations, restrictions or limitations. City of BaytownCity of Baytown 7 FY23 Adopted Budget CITY OF BAYTOWN READER’S GUIDE Department General Administration Fiscal Operations Legal Services Public Affairs Information Technology Services Planning & Development Services Human Resources City Clerk Court of Record City Facilities General Overhead Police Fire Public Health Public Works Engineering Parks & Recreation Library Fund General Fund X X X X X X X X X X X X X X X X X Hotel/Motel Fund X Water & Sewer Fund X X X Aquatics Fund X Sanitation Fund X Storm Water Utility Fund X X Garage Fund X Warehouse Fund X General CIPF X W&S CIPF X Workers' Compensation Fund X Medical Benefits Fund X Baytown Area Water Authority (BAWA) X Crime Control Prevention District (CCPD) X Fire Control Prevention Emergency Medical Services District (FCPEMSD) X Municipal Development District (MDD) X X Street Maintenance Sales Tax Fund X MAJOR BUDGET PHASES The City of Baytown’s budget process includes four key phases. The timing and purpose of these phases defines the process. 1.Budget Priorities Through various strategic planning sessions held throughout the year and individual communications to the City Manager, the City Council has provided input concerning the City’s functional areas and the preferred methods of addressing budgetary challenges and revenue shortfalls; operational expenditures related to voter approved referendums; health care cost; sewer capacity/compliance issues and water and sewer rate increases; imaging, traffic, park safety and capital improvements. 2.Budget Preparation and Training – March/April This period serves as a developmental timeline to highlight and include specific instructions for the new budget. Payroll projections are compiled and changes to systematic budget preparation are communicated and training is held. 3.The Proposed Budget - Late July Pursuant to City Charter, the Proposed Budget is required to be submitted to the City Council at least sixty (60) days prior to the beginning of each budget year. (Article V, Section 41 of the City Charter.) This document represents a modified and balanced version of departmental budget requests versus projected revenues. The Proposed Budget document is a product of proposals from the departments and revisions by City Administration and Finance staff. 4.The Adopted Budget –September The Adopted Budget represents a modified version of the Proposed Budget after the public hearing and the City Council’s review in August. Any changes deemed necessary by City Council to funding levels or revenue projections are reflected in the Adopted Budget. Revisions may also be made to reflect any updates to budget information. City of BaytownCity of Baytown 8 FY23 Adopted Budget CITY OF BAYTOWN READER’S GUIDE THE BUDGET PROCESS The City of Baytown uses a hybrid zero based program-oriented budgeting process. Each budgeting division within a department is given a target or "base level" funding based upon the previous year's funding level in which all expenditures must be justified each new fiscal year. With a few exceptions, no new fixed assets or new supplemental program funding requests/positions may be included in base level funding. Any funding request that represents new expenditures and programs, or that is in excess of base level funding, must be submitted as a supplemental program funding request. These supplemental requests may be either a new program or an enhancement to an existing program. 1.Budget Training for Support Staff/Budget Guideline Review February/March is when the budget guidelines, procedures and forms are reviewed. Changes may be made to the budget process in order to make budget development more efficient and address format requests from staff. More formal budget training is held in April. Departmental staff is convened for any new guidance on the budgetary process. During the training, staff is informed of the use of budgeting concepts, budget processes and the City’s budget system. 2.Revenue Projection The revenue projections for the new fiscal year begin mid-year of the current fiscal year. The Director of Finance, in consultation with department directors and division managers, base revenues upon consultations with state and local agencies, trend analysis, anticipated changes in the local and regional economy and discussions with directly associated staff members. Although beginning earlier, the budget revenue projection occurs concurrently with departmental budget development and extends until the budget is adopted based upon the receipt of any new information. 3.Proposed Budget Development During the budget development at the division and departmental level, Finance works with managers to analyze requests, provide advice and lend assistance. Budget requests are based upon a base level funding, and any additional funding is made in the form of supplemental program funding requests. The program goals, objectives and measures are evaluated during budget development to determine effectiveness of program activities and levels of appropriate funding. 4.Proposed Budget Analysis/Compilation When division and departmental budget requests are completed, Finance reviews and compiles a preliminary draft of the Proposed Budget. The Director of Finance, City Manager, Assistant City Managers and budget staff meet and review the submitted budgets during a series of meetings. Based on revenue projections and funding requirements, budget programs or supplemental requests are included in the proposed budget. A total recommended funding level is determined from both base level and supplemental program funding requests proposed. At this time the funding level is weighed against available resources. A tax rate increase may or may not be recommended depending upon program priorities and issues. 5.City Council Budget Study The Major Budget Issues Report is prepared by the City Manager for the Proposed Budget, which highlights and summarizes funding requirements, major changes in programs and alternatives for funding. The Major Budget Issues Report is then reviewed and discussed by the Council during the work sessions. 6.Public Hearing/Budget Adoption A public hearing on the budget is held in mid July prior to final budget consideration. At the public hearing, the citizens or any other individual may make formal comment either for or against the Proposed Budget. The public also has the opportunity to attend City Council budget work sessions. Budget adoption can occur in late July or August after the City Council deliberations and the public hearing. The City Council may take action to modify the Proposed Budget per its discretion. The City Council also adopts a tax rate to support adopted funding levels. Pursuant to City Charter, the Proposed Budget as submitted by the City Manager becomes the Adopted Budget if no action is taken by September 27th. (See Article V, Section 46 contained in the City Charter.) 7.Compilation of Adopted Budget/Budget Maintenance An Adopted Budget is compiled and published during the first months of the new fiscal year. The Adopted Budget in the form of an amended Proposed Budget is available for public inspection in late August. Ledger amounts are prepared for the new fiscal year prior to October 1. City of BaytownCity of Baytown 9 FY23 Adopted Budget CITY OF BAYTOWN READER’S GUIDE Budget Maintenance is a year-round activity of division/department directors and Finance. In addition to spending controls such as appropriation level "lock-out" and position control review, any unbudgeted expenses in the capital appropriation unit require authorization via a budget transfer. Other spending control mechanisms include monthly review of expenditures by Finance. Quarterly budget analysis reports are prepared to present budget versus actual expenditure variances. These reports are reviewed by the staff and the City Council to identify and communicate any major expenditure variances. If necessary, a budget amendment ordinance is adopted based upon the third quarter budget analysis report. DEPARTMENT/DIVISION PROGRAM SUMMARIES Each division within a department is described by narrative information displayed on pages facing resource and expenditure information in order to give the City Council a well-rounded presentation of each division. Program summaries include the following information. Program Description - This section outlines the function and responsibilities performed by the division. It is provided to enable the reader to understand the program elements included in each particular division budget. Major Division Goals - Goals describe the purpose or benefit the division/department plans to provide to the community and/or organizations its serves. Goals identify the end result the division/department desires to achieve with its activities. Goals are often ongoing and may not be achieved in one year. Major Division Objectives - Objectives are quantifiable steps toward accomplishing stated goals. They should have a specific time frame or measurable achievement. Objectives should be able to be reached or completed within the current fiscal year. Objective statements are not required for every activity performed, but should focus on the major steps necessary for achieving established goals. Expenditures - The summary of expenditures show the category of expenses for each of the division's programs as compared from year to year. OTHER FUNDS The Baytown Area Water Authority (BAWA), Crime Control and Prevention District (CCPD), Fire Control, Prevention and Emergency Medical Services District (FCPEMSD) and Municipal Development District (MDD) included in the Component Unit section are presented for the overall comparability and are not subject to annual appropriation. Other miscellaneous funds are included in the budget to reflect the overall City’s operations. BAWA operates under a Board of Directors, which is appointed by the City of Baytown. The City of Baytown exercises oversight authority over the operations of BAWA; as a result, BAWA is reported as a component unit of the City. On November 2, 2021the citizens voted to continue the Baytown CCPD dedicated to crime reduction programs and the adoption of a proposed local sale and use tax at a rate of one-eighth of one percent (1/8%). The City Council appoints all members of the governing board of CCPD. On November 2, 2021the citizens voted to continue the Baytown FCPEMSD dedicated to fire safety and emergency medical services and the adoption of a proposed local sale and use tax at a rate of one-eighth of one percent (1/8%). The City Council appoints all members of the governing board of FCPEMSD. The MDD was created to levy and account for the collection of a sales and use tax at the rate of one-half of one percent for the purpose of financing economic development projects that provide economic benefit and diversify the economic base of the community. The boundaries of MDD include the portion of the City that is in Harris County and excludes the portion that is in Chambers County. The City Council appoints all members of the governing board of MDD and approves any debt issued by MDD. The Miscellaneous section consists of various funds designated for a single purpose. The presentation is a matter of information. Authorization is received by a grant, contractual arrangement, legislative requirement or budget appropriation in other funds. City of BaytownCity of Baytown 10 FY23 Adopted Budget CITY OF BAYTOWN 2022-23 BUDGET CALENDAR Date Day Governing Body Activity December 13-14 M/T Mayor & Council Council Retreat TBD TBD Mayor & Council Council Retreat TBD TBD Council & Staff Council/Staff Retreat March 14 Monday Depts. Budget Kickoff Meeting March 14 Monday Depts. Begin Departmental Budget Entry April 01 Friday Depts. Deadline for Departmental Budget Entry and Meeting with Respective City Manager April 01 Friday Depts. Deadline for Departmental New Position and Upgrades Submission to Human Resources April 01 Friday Component Units CCPD, FCPEMSD, MDD & BAWA Budgets Due April 11 Monday Finance & Depts. Departmental Budget Meetings w/ Finance Staff April 29 Friday Finance & Depts. Finalize Departmental Budget Meetings w/ Finance Staff April 29 Friday Component Units CCPD, FCPEMSD, MDD & BAWA Budget Meetings w/ Finance April 29 Friday Component Units Finalize CCPD, FCPEMSD, MDD & BAWA Meetings w/ Finance May 02-06 M-F Admin & Finance Budget Meetings w/Administration May 02-06 M-F Admin & Finance Discuss CIP Budget w/Administration May 09-20 M-F Admin & Finance Finalize Budget Meetings w/Administration May 23-June 03 M-F Finance & Depts. Proposed Budget Discussion w/Finance Staff June 02 Thursday MDD MDD Board receives MDD Proposed Budget at MDD Board Meeting & Set a Public Hearing June 14 Tuesday CCPD CCPD Board receives CCPD Proposed Budget & Set two Public Hearings June 15 Wednesday BAWA BAWA Board receives BAWA Proposed Budget & Set a Public Hearing June 21 Tuesday FCPEMSD FCPEMSD Board receives FCPEMSD Proposed Budget & Set a Public Hearing June 16 Thursday MDD Publish notice of the MDD Public Hearing on the Proposed MDD Budget (no later than 10 days before public hearing) June 30 Thursday CCPD Publish notice of two CCPD Public Hearings on Proposed Budget (no later than 10 days before public hearings) July 07 Thursday MDD Conduct Public Hearing & Consider Adoption of the Proposed MDD Budget (MDD Budget does not need to be approved by Council) July 10 Sunday FCPEMSD Publish notice of FCPEMSD Public Hearings on Proposed Budget (no later than 10 days before public hearing) July 12 Tuesday BAWA Publish notice of the BAWA Public Hearing on the Proposed BAWA Budget July 12 Tuesday CCPD Conduct two Public Hearings & Consider Adoption of the Proposed CCPD Budget (no later than 60 days before October 1st). July 19 Tuesday FCPEMSD Conduct a Public Hearing & Consider Adoption of the Proposed FCPEMSD Budget (no later than 60 days before October 1st). (only one public hearing is required) July 20 Wednesday BAWA Conduct Public Hearing & Consider Adoption of the Proposed BAWA Budget July 14 Thursday Council Receive the CCPD Budget as adopted by CCPD Board (no later than 10 days after CCPD approves the budget) July 28 Thursday Council Receive FCPEMSD Budget as adopted by FCPEMSD Board (no later than 10 days after FCPEMSD approves the budget) July 28 Thursday Council Receive the City's Proposed Budget submitted by City Manager & Set Budget Work Session Date & Public Hearing Date August 04 Thursday Council Publish notices of the City Council Public Hearings on the Proposed CCPD and FCPEMSD Budgets (no later than 10 days before the public hearings) August 11 Thursday Council City Council Budget Work Session – Component Units/Special Districts (Special Council Meeting) August 11 Thursday Council Conduct Public Hearing on the Proposed Budgets of the CCPD and FCPEMSD (no later than 45 days before October 1st) August 18 Thursday Council Publish notice of the City Council Public Hearing on the Proposed City Budget August 25 Thursday Council City Council Budget Work Session – General Fund (Special Council Meeting) August 25 Thursday Council City Council approves Special District Budgets: CCPD, FCPEMSD and BAWA (but no later than 30 days before October 1st) August 25 Thursday Council Conduct Public Hearing on the Proposed City Budget & Consider adopting or postponing the adoption of the Budget. September 08 Thursday Council Consider adopting or postponing the adoption of the Budget. September 22 Thursday Council Final Day to Consider Adoption of the Proposed City Budget (if needed) * Note: Publishing Notice and Public Hearing are more than 10 days to accommodate the publication dates for The Baytown Sun of only Tuesday, Thursday and Sunday. City of Baytown 11 FYCity of BaytownCity of Baytown 11 FY23 Adopted Budget CITY OF BAYTOWN FINANCIAL POLICIES BUDGET ADMINISTRATION AND DEVELOPMENT INTRODUCTION The City of Baytown, Texas financial policies set forth the basic framework for the fiscal management of the City. These policies were developed within the guidelines established by the applicable provisions of the Texas Local Government Code and the Charter of the City of Baytown, Texas. They are intended to assist the City Council, management and staff in evaluating current activities and proposals for future programs. The policies are to be reviewed on an annual basis and modified to accommodate changes in circumstances or condition. 401 BUDGET PERIOD 401.1 Establishment of Fiscal Year. The fiscal year of the city government shall begin on the first day of October and shall end on the last day of September of each calendar year. Such fiscal year shall also constitute the budget and accounting year. As used in this charter, the term "budget year" shall mean the fiscal year for which any particular budget is adopted and in which it is administered. (City of Baytown Charter, Article V, Section 40) 401.2 Appropriation lapse at end of year. All appropriations shall lapse at the end of the budget year to the extent that they shall not have been expended or lawfully encumbered. (City of Baytown Charter, Article VII, Section 70) 402 BUDGET PROCESS 402.1 Determining Priorities. The budget shall provide a complete financial plan for the fiscal year, and the budget shall be prepared on the basis of policy priorities. 402.2 Budget Prepared from Departmental Request. The City of Baytown departments shall prepare budgetary decision packages in a manner directed by the City Manager. Department directors shall indicate funding priorities. 402.3 Deadline for Budget Submission. The City Manager, at least sixty days prior to the beginning of each budget year, shall submit to the council a proposed budget and an explanatory budget message in the form and with the contents provided by sections 50 and 52. For such purpose, at such date as he shall determine, he, or an officer designated by him shall obtain from the head of each office, department or agency estimates of revenue and expenditure of that office, department, or agency detailed by organization units and character and object of expenditure, and such other supporting data as he may request. In preparing the budget, the City Manager shall review the estimates, shall hold hearings thereon and may revise the estimates, as he may deem advisable. (City of Baytown Charter, Article V, Section 41) 402.4 Public Hearing on Budget Submission. At the meeting of the council at which the budget and budget messages are submitted, the council shall determine the place and time of the public hearing on the budget, and shall cause to be published a notice of the place and time, not less than fifteen days after date of publication, at which the council will hold a public hearing. (City of Baytown Charter, Article V, Section 43) 402.5 Truth-in-Taxation. Budget development procedures will be in conformance with the State law outlined in the Truth-in-Taxation process. In the event of a tax increase, notices will be given and public hearings will be held in conformance to this State law. 403 BUDGET ADMINISTRATION 403.1 Balanced Budget Required. The City of Baytown will develop balanced budgets in which current resources (current revenues plus fund balance) will equal or exceed current expenditures. The City will avoid budgetary procedures that balance the budget at the expense of meeting future year’s expenses, such as: postponing expenditures, accruing future year’s revenues, or rolling over short-term debt. The budget will provide for adequate maintenance and replacement of capital plant and equipment. 403.2 Funding of Current Expenditures with Current Revenues. The budget will assure that current expenditures are funded with current revenues. Current operating expenses will not be capitalized or funded through the use of long-term debt. 403.3 Use of Non-Recurring Resources. The City of Baytown will use non-recurring resources to fund non-recurring expenditures. City of BaytownCity of Baytown 12 FY23 Adopted Budget CITY OF BAYTOWN FINANCIAL POLICIES BUDGET ADMINISTRATION AND DEVELOPMENT 403.4 Performance Measures and Productivity Indicators. An annual budget where possible will utilize performance measures and productivity indicators. 403.5 Department Budget Reporting. Regular reporting on budgetary status will be provided. 404 REVENUE POLICIES 404.1 Revenue Goal. The City will try to maintain a diversified and stable revenue system to protect itself from short run fluctuations in any individual revenue source. 404.2 Development of Revenue Projection. The City will estimate its annual revenues using an objective analytical process. 404.3 User Charges and Fees Required. User charges and fees will be established at levels related to cost of providing the services. The City will periodically revise user fees when necessary to adjust for inflation, program changes and policy changes. 404.4 For Enterprise Funds, the City shall establish user fees and charges that fully support the total direct and indirect cost of the activity. Indirect costs include the cost of administration borne by other operating funds. 404.5 For programs within the General Fund, the City shall establish and maintain fees for whose cost activities are to be supported by the user. For each supported activity, the City shall establish the level of support necessary. The fees shall be reviewed and adjusted when necessary to maintain the proper level. 404.6 Tax Collection. The City will follow an aggressive policy of collecting property tax revenues. 404.7 Tax Assessment. The City will monitor the appraisal procedures of the Harris & Chambers County Tax Appraisal Districts and provide necessary input to assure that sound appraisal procedures are maintained. Property will be assessed at 100% of full market value. 405 BUDGET 405.1 Adoption of Budget. The budget shall be adopted by the favorable votes of at least a majority of all members of the council. The budget shall be finally adopted not later than the twenty-seventh day of the last month of the fiscal year. Should the Council take no final action on or prior to such day, the budget as submitted by the City Manager shall be deemed to have been finally adopted by the Council. (City of Baytown Charter, Article V, Sections 45and 46) 405.2 Budget, a Public Record. The budget and budget message and all supporting schedules shall be a public record in the office of the City Clerk open to public inspection by anyone. The City Manager shall cause sufficient copies of the budget and budget message to be prepared for distribution to interested persons. (City of Baytown Charter, Article V, Section 42) 405.3 Transfer of Appropriations. At the request of the City Manager, the council may by resolution transfer any unencumbered appropriation balance or portion thereof from one office, department or agency to another. (City of Baytown Charter, Article VII, Section 68) 405.4 Amending the Budget. The City Council may make changes to its budget for municipal purposes during the course of the fiscal year. In addition, and only in a case of grave public necessity, emergency expenditures to meet unusual and unforeseen conditions, which could not by diligent thought and attention have been included in the original budget, may be authorized by the Council as an amendment to the original budget. In every case where an amendment is made for emergency expenditures, a copy of the ordinance adopting the amendment shall be filed with the City Clerk, published in the next issue of the official newspaper of the City, and attached to the budget originally adopted. (Texas Local Government Code Sec. 102.009 and 102.010). 405.5 Authority to Reduce Appropriations. The City Manager may at any time reduce appropriations for a department, office or agency. City of BaytownCity of Baytown 13 FY23 Adopted Budget CITY OF BAYTOWN FINANCIAL POLICIES BUDGET ADMINISTRATION AND DEVELOPMENT 406 RESERVE LEVELS 406.1 Undesignated, Unreserved Level Fund Balance. In order to maintain fiscal stability, the City maintains a unreserved General Fund balance to meet unforeseen emergencies that may arise. Appropriate levels of unreserved fund balances vary from entity to entity based on the relative impact of particular circumstances or financial conditions. The City of Baytown’s goal for unreserved fund balance considers factors such as bond ratings, threat of severe tropical weather due to our proximity to the Gulf Coast, our location adjacent to the petro-chemical complexes, unforeseen emergencies, and advice from the City’s financial advisor for fiscal planning. Potential fluctuations in revenue, and cash flow considerations between the start of the fiscal year (October 1) and the receipt of property tax revenues in December/January also require adequate reserves. Per Council’s adopted policy, the City’s targeted goal for unreserved fund balance is the equivalent to 90 days of operating expenditures. 407 DEBT POLICY 407.1 Debt Policy. The objectives of the debt management policy is to maintain the City’s ability to incur present and future debt at minimal interest rates in amounts needed for infrastructure and economic development of the City without endangering the City’s ability to finance essential City services. Debt financing may include, but is not limited to, general obligation bonds, certificates of obligation, revenue bonds, certificates of participation, lease/purchase agreements, and other obligations permitted to be issued or incurred under Texas law. Such instruments shall only be used to finance capital assets that cannot be prudently funded from either current revenues and/or fund balance/working capital. Capital assets are defined as having a useful life beyond a single reporting period and include: • Land and land improvements. • Easements. • Buildings. • Vehicles. • Machinery and equipment. • Works of art and historical treasures. • Infrastructure - such as roads, bridges, tunnels, sewer systems, and lighting systems. Debt will not be used to fund operating expenditures. The City shall utilize tax supported general obligation bonds or certificates of obligations to finance only those capital improvements and long-term assets which have been determined to be essential to the maintenance or development of the City. The City shall have regard to the overall tax rate in deciding whether to issue property tax backed debt and may not use the issuance of debt to inflate artificially that overall rate. 407.2 Debt Limits. The City operates under a Home Rule Charter that limits the maximum tax rate, for all City Purposes, to $2.50 per $100 assessed valuation. Article XI, Section 5, of the Texas Constitution, provides for an overall limitation for Home Rule Cities of $2.50 per $100 assessed valuation. (See Statistical Section Tab for Computation of Legal Debt Margin.) 408 CAPITAL POLICY 408.1 Capitalization of an Item. An item is capitalized when it is recorded as a fixed asset and the acquisition cost is charged to a capital asset account. 408.2 Capital Assets. This classification of an asset includes property, plant, equipment and infrastructure. Capital assets are defined as assets with an initial cost of more than $10,000 and useful life of more than one year. City of BaytownCity of Baytown 14 FY23 Adopted Budget CITY OF BAYTOWN FINANCIAL POLICIES BUDGET ADMINISTRATION AND DEVELOPMENT 408.3 Capitalization Policy. Any asset with an acquisition cost of $10,000 or more and a useful life of more than one year is to be capitalized. Acquisition cost includes the purchase price, transportation costs and installation. Any asset with an acquisition cost of less than $10,000 or a useful life of less than one year is not to be capitalized. Its acquisition cost should be charged to an operating expense. Capital Projects are capitalized if it is new construction or if it extends the useful life of an existing fixed asset. 409 CAPITAL IMPROVEMENT POLICY 409.1 Capital Project or “Project”. As used in this charter, "capital project" or "project" means: (a) any physical public betterment or improvement and any preliminary studies and surveys relative thereto; (b) the acquisition of property of a permanent nature; (c) the purchase of equipment for any public betterment or improvement when first erected or acquired. (City of Baytown Charter, Article VI, Section 56) 409.2 Power to Incur Indebtedness by Issuing Bonds, Notes, Certificates of Obligation, and Commercial Paper. The City may incur indebtedness by issuing its negotiable bonds, revenue bonds, notes, certificates of obligation and other commercial paper in accordance with state low to finance any capital project which it may lawfully construct or acquire, or for any legitimate public purpose. (City of Baytown Charter, Article VI, Section 57) 409.3 Bond Ordinance; Vote Required. The City shall authorize the issuance of bonds by a “Bond Ordinance” passed by the affirmative votes of the majority of all members of its council. Revenue bonds may be issued by the council under the authority of Vernon’s Ann. Civ. St. arts. 1111-1118, as amended and all other applicable provisions of law. The issuance of tax bonds must be approved by a majority of the qualified voters who are property tax payers voting at an election called for that purpose. (City of Baytown Charter, Article VI, Section 58) City of BaytownCity of Baytown 15 FY23 Adopted Budget City of Baytown 16 FYCity of BaytownCity of Baytown 16 FY23 Adopted Budget CITY OF BAYTOWN MAJOR BUDGET ISSUES FISCAL YEAR 2022-23 GENERAL FUND REVENUES General Fund revenue is comprised of taxes, license and permit fees, intergovernmental revenues, charges for services, miscellaneous revenues and transfers-in from other funds. The General Fund budgeted revenues are $128,842,691 which is an increase of $2,669,185 or 2.12% more than the 2021-22 budget. The budgeted increase is primarily attributed to increases in decrease ($275,000), Property Taxes ($1,250,000) and Taxes – Sales & Franchise ($1,998,441). The primary revenue decrease is in Licenses & Permits ($406,301) for the current budget year. Property Tax Ad valorem taxes represent 17.69% ($24,000,000) of total revenue for the General Fund. The adopted tax rate of $0.75 per $100 of assessed value represents a 3.5 cent reduction on the previous year and a 7.203 cent reduction on the rate in 2017-18. The proposed budget increases the exemption for the Over 65 and Disabled exemption by $20,000, increasing to $80,000 and maintains the ma ximum 20% general homestead exemption for all residential taxpayers. These budget projections are based on certified estimates of values as required by Texas Tax Code Sec. 26.01(e). Since this estimate of value is preliminary, there may be differences between the certified tax roll and the preliminary estimated tax levy that could impact projected revenue in the budget. Sales & Use Taxes Sales and use taxes provide 16.05% ($20,677,000) of total revenues and are the third largest revenue source for the General Fund. Of the total sales tax rate in Baytown of 8.25%, the State of Texas retains 6.25% and 2% is remitted to the City. The City allocates that 2% as follows: the General Fund receives 1%, the Municipal Development District (MDD) receives 0.5%, the Street Maintenance Fund (SMF) receives 0.25%, and the Baytown Crime Control and Prevention District (CCPD) and the Baytown Fire Control, Prevention and Emergency Medical Services District (FCPEMSD) receive 0.125% each. Industrial District Payments (IDAs)/Economic Development Agreement (EDA) These are the largest source of revenue for the General Fund, comprising 51.61% of total revenues. The 2022-23 budget includes revenues of $66,500,000 from 82 IDAs and one EDA. These derive from contracts with industries located in the City’s extraterritorial jurisdiction that specify payments in lieu of ad valorem taxes in exchange for limited immunity from annexation for the life of those contracts. All current IDA contracts are for 7 year terms. In 2019 the City entered into a 35 year EDA with Enterprise Products that not only provides significant annual revenues to the General Fund but funded the $66M construction of the City’s new public safety facility. Other revenue sources •Franchise Taxes - $4,640,917 has no increase •Licenses & Permits - $2,652,467, a decrease of $406,301 •Intergovernmental revenues - $1,173,933, an increase of $39,651 •Charges for services (primarily ambulance related) - $2,487,976, a decrease of $120,293 •Fines and Forfeitures - $1,649,405, a increase of $170,732 •Income from Investment Interest, Rental of Land, Industrial District Public Community Improvement and other sources - $1,158,970, a decrease of $3,819 •Operating Transfers In - $3,207,413 an increase of $63,897 EXPENDITURES The General Fund accounts for all municipal activities except for those required to be accounted for in another fund. Police, Fire, Emergency Medical Services, Health, Public Works, Parks, Library, etc. are funded within the General Fund. Total expenditures for the 2022-23 budget are $148,480,802, an increase of $11,562,391 which includes $18,000,000 transfer amount to CIP for a net increase of $4,500,000 over the 2021-22 budget. City of Baytown 17 FY23 Adopted Budget CITY OF BAYTOWN MAJOR BUDGET ISSUES FISCAL YEAR 2022-23 Personnel Services The 5.57% increase in personnel services in the 2022-23 budget reflect several factors – the addition of new positions; pay increases for public safety personnel pursuant to established pay schedules and existing agreements; the transfer of personnel costs from the Baytown Nature Center, Crime Control & Prevention District and the Fire & EMS District; an allowance for inflation-related pay adjustments for non-public safety staff; and assumed savings from staff turnover during the year. Recurring expenditures Other costs are forecast to rise in line with relevant inflation indices and pursuant to any relevant contracts for service. Non-Recurring Expenditures The City Council is committed to maintaining and improving City facilities and infrastructure in the interest of economic and community development. Thus, an extensive Capital Improvement Program Fund (CIPF) totaling over $220M is budgeted to receive direct support from the General Fund of $18,000,000 in 2022-23 together with funds from the issue of Certificates of Obligation amounting to $25M. CONTINGENCY & RESERVE LEVELS Budget contingencies are used routinely to provide insurance against non-emergency related fluctuations in anticipated revenues and expenditures and to protect the overall financial position.The City Charter allows for an annual budgeted contingency of up to 3% of total General Fund expenditures; the proposed 2022-23 budget represents 2.26% of total expenditures.. In order to maintain fiscal stability, governmental entities maintain a General Fund unrestricted fund balance to meet unforeseen emergencies that may arise. Appropriate levels of unrestricted fund balances vary from entity to entity based on the relative impact of particular circumstances or financial conditions. The City of Baytown’s goal for unrestricted fund balance considers factors such as bond ratings, threat of severe tropical weather due to our proximity to the Gulf Coast, our location adjacent to the petro-chemical complexes, unforeseen emergencies (e.g. COVID-19), and advice from the City’s financial advisor for fiscal planning. The Government Finance Officers Association (GFOA) recommends maintaining unrestricted reserves equivalent to a minimum of 60 days of operating expenditures and the City has over recent years an established practice of maintaining a fund balance equivalent to at least 90 days, but has regularly exceeded this minimum. GENERAL DEBT SERVICE FUND The General Debt Service Fund accounts for the payment of principal and interest on general long-term liabilities paid primarily by taxes levied on property within the City. The current debt service allocation for 2022-23 is $26,423,903 consisting of $19,324,981 in principal, $6,488,922 in interest and $610,000 in issuance and associated costs. HOTEL/MOTEL FUND This fund accounts for the use of Hotel/Motel Occupancy tax revenue generated by the City’s twenty-seven hotels. The Hotel Occupancy Tax (HOT) is calculated by the hotel/motel based on 7% of their taxable receipts and remitted to the City on a quarterly basis. These revenues must be spent to promote tourism, the hotel industry and/or convention delegates. Eligible expenditures to promote tourism include establishing or enhancing a convention center; administrative cost for facilitating convention registration; tourism-related advertising and promotions; and tourism- targeted programs that enhance the arts, historical restoration or preservation programs. AQUATICS FUND The 2020 season was significantly impacted by the effects of the COVID pandemic and the Aquatics Fund relied upon a subsidy of over $2M from the General Fund in fiscal year 2020-21. Staff have worked diligently to produce a budget for 2022-23 that not only covers core operating costs but continues to repay the General Fund for this subsidy ($250,000 per year) as well as paying for its utility usage. Staffing remains a concern with particular shortages in applicants for Lifeguard positions, consequently opening hours have been reduced at Pirates Bay. City of Baytown 18 FY23 Adopted Budget CITY OF BAYTOWN MAJOR BUDGET ISSUES FISCAL YEAR 2022-23 WATER AND SEWER FUND This fund accounts for the water and wastewater utilities for the City in a manner similar to private business enterprises, where costs of providing services are financed primarily through user charges. This budget does not propose any increase in charges on City customers for usage less than 2,000 gallons. It does, however, propose to rationalize the number of tiers to 3, from the current 5, and to increase the rates to out of City customer to a common multiplier of 1.5. SANITATION FUND The Sanitation Fund accounts for collection of residential refuse, brush and white goods, the yard waste management program, and recycling activities. This budget does not propose any increase in charges on City customers for usage. STORM WATER UTILITY FUND The Storm Water Utility Fund was established to ensure that the City complies with the Federal Clean Water Act (CWA) and meets the standards set by the Texas Commission on Environmental Quality (TCEQ). This budget does not propose any increase in charges on City customers for usage. GARAGE FUND The Garage Fund provides motor vehicle service and repair for all City operations except Fire and Police. The Garage Fund is supported through charges to user departments. WAREHOUSE FUND The Warehouse provides common items used on a daily basis throughout the city. The Warehouse maintains and accounts for supplies used in the field for Public Works and Parks & Recreation, office supplies used by most city departments and vehicle parts used on the city fleet. The Warehouse is supported through operating transfers from the General Fund and Water & Sewer Fund on a cost recovery basis. City of Baytown 19 FY23 Adopted Budget City of Baytown Council Goals Implementation Plan Fiscal Year 2022/2023 Submitted by Richard L. Davis, ICMA-CM City Manager March 2022 City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 20 FY23 Adopted Budget INTRODUCTION TO THE CITY OF BAYTOWN’S 2022/2023 COUNCIL GOALS & IMPLEMENTATION PLAN For the last five years, we have had the great benefit of a citizen-based five-year strategic plan that was ratified by the City Council in 2016. The City is currently in the fifth and final year of its implementation. Midway through the 2021 calendar year, a second Strategic Planning Advisory Committee (SPAC) began its work to create another five-year vision for the City. As was the case with the first strategic plan, which identified five key directives and a host of associated initiatives, the current SPAC and the strategic planning process have involved the participation and input of thousands of Baytown residents, as they identified those elements which, from the perspective of citizens, are most likely to elevate quality of life in our community. The strategic directives identified by the second SPAC are: •Economic Prosperity •Outdoor Recreation and Amenities •Critical Infrastructure and Traffic Flow •Beautification and Environmental Stewardship •Building A Connected Baytown On December 9, 2021 the City Council met with City Administration to begin the process of aligning the governing body’s goals with these new strategic directives. Another retreat is held each February to allow Council to prioritize those initiatives identified in the December retreat. The Council’s priorities will be presented hereafter in conjunction with each strategic directive. HOW THE PLAN WILL BE USED The following diagram illustrates the evolution of this plan and its use in orienting the budget process: City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 21 FY23 Adopted Budget Department Directors – This plan not only identifies Council Goals, but also includes several broad initiatives and specific strategies that should be used to prioritize budget requests. These goals, initiatives, and strategies do not always represent additional workload and/or programs. You will notice a “tool box” section that is intended to capture initiatives shared at the retreat that represent 1) ideas that are already in process, 2) Council requests that are implementable in advance of the next fiscal year, or 3) non-budgetary, policy-based initiatives. Directors should use this plan to not only compose budget requests, but also evaluate existing programs and initiatives to gauge their on-going relevancy and importance. This provides an opportunity to refocus resources on those things that are of primary importance to the Council and citizens. Mayor and Council – This plan should not be viewed as a contract or budget document. It emerges at the beginning of the budget process and serves as a guide to composing the annual budget, the City’s primary policy document. Many things will shift and change as we begin the budget process, as we gain a clearer picture as to what resources will likely be made available to us during the 2022/2023 fiscal year. Both Administration and the elected body may also identify conditions, circumstances, and opportunities that failed to surface at the December and February retreats. Therefore, it is intended that elected officials use this plan to assist them in evaluating and monitoring progress toward the realization of Council goals. Meanwhile, the budget document will represent, as it should, the definitive word on what priorities will be funded. As you evaluate that plan/budget nexus, please remember that there are many things that the City must continue to do that are not necessarily articulated in the implementation plan, but which are vital to the continued functionality of the City. City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 22 FY23 Adopted Budget Economic Prosperity Council Goal Statement Baytown will capitalize on every opportunity to support economic prosperity both by creating and sustaining an environment wherein businesses and residents can thrive and by expanding convenient access to the goods and services our citizens and visitors demand. Value Statement In Baytown, we work to promote economic prosperity by ensuring policies and programming support business growth and development and by promoting the highest and best use of every property. As we do so, we emphasize inclusion of all members and quadrants of our community. Why This Is Important Economic prosperity is a product of far more than the ability to obtain and keep gainful employment. In Baytown, we believe it critically important that our entire community succeeds economically and that our citizens have the access to the goods, services, and amenities that raise their quality of life. Critical Outcomes •Local businesses benefit from expanded access to improvement grants and revolving loan programs. •Redevelopment and infill efforts are focused on areas of town that need it most. •Increased dedication of resources to expand City’s economic development efforts. •City-owned vacant properties are reintroduced to tax rolls. •Historic areas capitalized upon to promote business growth. •City enjoys well-defined economic development strategy. •City policies align with a Baytown First philosophy. •Businesses incorporate Baytown’s waterfront beauty. City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 23 FY23 Adopted Budget Initiatives and Strategies Initiative 1 – Expand opportunities for businesses, neighborhoods, and citizens to access Federal, state, and local programs designed to provide capital for improvements and expansions. •Review HOT and CDBG guidelines to ensure optimal number of uses, i.e. – HOT funding for athletic events. (Lead – Administration) •Liberalize access to Business Improvement Grants and revolving loan program. Increase use. •Continue to grow neighborhood empowerment grant opportunities. Initiative 2 – Grow City’s economic development capacities. •Continue to develop and invest in City’s internal economic development capabilities. •Pattern the structure and functionality of Baytown’s economic development program after other successful programs. •Develop an economic development strategic plan that will enable the City to implement a focused approach to business recruitment and retention. Initiative 3 – Focus development and redevelopment in prioritized areas of the City. •Prioritize the recruitment of investment along key corridors; including Bayway, Texas Avenue, 146, North Main, Alexander, and Market. •Focus on the redevelopment, infill of shopping center at corner of Decker and Baker. •Capitalize on the “Main Street Experience” on Texas Avenue. •Take all opportunities to either encourage or directly take measures to capitalize on Baytown’s waterfront vistas and access. (Lead – Parks and Recreation) Initiative 4 – Ensure that properties are being utilized at their highest and best use. •Decrease inventory of City-owned parcels, including under-utilized park space. •Utilize all available tools to fill vacant buildings with thriving businesses. Initiative 5 – Synergize with and support development at Bayland Island. •Partner with Harris County to bring online a bus service to transport patrons of Bayland Island to Evergreen and other places of interest. •Create a plan for amenities on and around Bayland Island that support patrons of the Island. (Lead – Economic Development) Initiative 6 – Expand participation and inclusion in prosperity. •Proactively perform outreach to those individuals contemplating business development in Baytown in order to elevate their understanding of critical policies and processes. (Lead – Economic Development) •Develop a procurement policy that includes a “buy Baytown first” approach. •Support efforts to promote talent emerging from GCCISD and Lee College. City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 24 FY23 Adopted Budget Outdoor Recreation and Amenities Council Goal Statement Baytown will expand citizen/visitor access to and enjoyment of its natural beauty through the development of facilities, amenities, and programming that will promote citizen and visitor interactions with our waterfront and provide a safe and inclusive environment for all. We will also build upon our already significant and successful inventory of civic events and programs to promote outdoor activity and community connection. Value Statement In Baytown, we recognize that our natural beauty is among our greatest assets. The City should therefore take every opportunity to support the health and well-being of our community by creating constructive and edifying ways for our citizens to interact with nature and each other. Why This Is Important If there is any lesson learned in the last two years, it is that there is nothing more important than community health. However, a healthy community is defined not soly by the absence or minimization of illness, but also by abundant access to activities, events, and programs that connect citizens with each other and the natural beauty around us. Community health must after all consider the complete well-being of citizens. Critical Outcomes •Expanded events and programming that promotes outdoors. •Development of additional facilities that are inclusive of all capabilities. •Facilities at parks promote greater outdoor use. •Expanded use of waterways. •Greater pedestrian trail use and mobility. City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 25 FY23 Adopted Budget Initiatives and Strategies Initiative 1 – Encourage use of sidewalks and trails as means of citizen mobility. •Investigate feasibility and as possible utilize wooded areas for additional trails. •Continue development of the “mall” connection to Goose Creek Trail. •Secure funding from Harris County for additional sidewalks north of I-10. •Consider and plan for smaller trails for toddlers and younger children. •Develop concept of “story walks” to combine story telling with trail use for children. •Promote and facilitate greater senior access to trails. •Sidewalk or trail on Tomkins. •Ensure connectivity between parks and trails. Initiative 2 – Continue developing park amenities that expand and encourage park usage in a manner that is inclusive of all age groups and capabilities. •Provide equipment at parks for seniors and patrons of limited capabilities. •Create environments and provide equipment specifically for moms and toddlers. •Pilot the use of urban toys in select parks. •Plan for and implement new Christmas festival event at Bicentennial Park. •Consider approach that would include the development of an “all city” pass, combining uses such as Pirate’s Bay, Nature Park, and other City venues/attractions. (Lead - Public Affairs) •Construct a pedestrian crossing connecting Blue Heron to Jenkins. (Lead – Parks and Recreation) Initiative 3 – Plan for and as feasible implement expanded and improved park amenities. •Expand inventory of pickleball courts. •Investigate feasibility of City-owned and operated shooting range. (Economic Development) •Pursue zip lines at both Bayland Island and the Baytown Nature Center •Provide expanded access for food trucks at parks. (Lead – Parks and Recreation) •Refurbish/replace grilling facilities in parks. •Plan for and pursue additional sand volleyball amenities. •Test feasibility of allowing for camping at Baytown Nature Center. •Develop kayak launch at Laney Park. Identify other future kayak launch opportunities. •Investigate possibility of implementing a train amenity at Jenkins Park. •Consider and test feasibility of remote alerting systems along trails. (Parks and Recreation) Initiative 4 – Plan for and bring to development additional parks. •Test feasibility of an additional dog park in Lakewood area. •Partner with Chambers County with regard to park development east of Bayou. (Lead – Administration) •Investigate possibility of park on Tompkins. •Consider the installation of City-owned RV accommodations. (Lead – Administration) City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 26 FY23 Adopted Budget Critical Infrastructure and Traffic Flow Council Goal Statement Baytown will continue to invest in the highest quality infrastructure that serves the needs of residents and supports ongoing private investment. The City will specifically continue to address mobility issues, road maintenance, lighting, and storm water mitigation. Value Statement In Baytown, we recognize that our physical infrastructure supports all aspects of community life. Our citizens have meanwhile communicated the prime importance that quality infrastructure holds with them. It is therefore incumbent upon City leaders to prioritize investment in our infrastructure, inclusive of systems that support and facilitate traffic flow in an around Baytown. Why This Is Important Sound and reliable infrastructure supports every function of the City. Without it, emergency services cannot be sustained, public health suffers, and private investment in our community evaporates. The condition and functionality of our infrastructure also communicates a great deal about who we are and what degree of pride we feel in our community. Critical Outcomes •Enhanced storm water mitigation. •Darks areas are addressed by additional street lighting. •Continued collaboration with Harris County and other jurisdictions to address infrastructure needs. •Garth Road reconstruction project begins. •Enhanced ditch maintenance. City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 27 FY23 Adopted Budget Initiatives and Strategies Initiative 1 – Continue investment and strategy centered on improving storm water/drainage mitigation and management. •Continue to build our ditch maintenance capacities. •Exert influence on Harris County to provide enhanced ditch maintenance. •Continue to partner with other jurisdictions to fund and address storm water system deficiencies. (Lead – Public Works and Engineering) Initiative 2 – Address traffic flow and transportation infrastructure needs. •Address sidewalk and road deficiency issues in Lantern Park. •Address sidewalk need on Ward. •Develop a plan to address 146 mobility. •Support movement of heavy traffic to 99. •Continue to plan for and locate funding for third Cedar Bayou crossing. (Lead – Public Works and Engineering) •Master plan land use and traffic flow for the area in vicinity of North, South, East, and West streets. (Lead – Development Services) Initiative 3 – Continue to enhance lighting and telecom infrastructure. •Provide new lighting on Ward. •Provide lighting on John Martin north of I-10. •Develop policy and strategy to enhance broadband connectivity in new growth areas. (Lead - Administration) City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 28 FY23 Adopted Budget Beautification and Environmental Stewardship Council Goal Statement Baytown will be good stewards of our physical environment by aggressively addressing litter and debris, enhancing our waterways and vistas, and by utilizing public art to enhance the aesthetic nature and enjoyment of our surroundings. Value Statement In Baytown, we enjoy unparalleled access to one of the nation’s premier natural habitats. The City’s preservation of the Brownswood subdivision and its conversion into a nature preserve speak volumes regarding the importance we place on our physical environment. We, as good environmental stewards, are committed to ongoing beautification of our community by aggressively remediating litter and debris and by commissioning visual elements that enhance the beauty of our City. Why This Is Important The care we exercise for our physical environment not only enhances quality of life; but in Baytown, we see it as a solemn stewardship. The way we live our lives influences the lives of future residents, including our children. It is the obligation of every generation to leave the world a little better than they found it. Critical Outcomes •Enhanced litter and debris remediation. •Increased presence of public art. •Improved use and stewardship of our waterway vistas. •Cleaner waterways. •Citizens and businesses engaged in litter and debris remediation. City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 29 FY23 Adopted Budget Initiatives and Strategies Initiative 1 – Partner with citizens and businesses in addressing litter/debris and general blight. •Examine the effectiveness of Adopt-A-Street and make changes to make this program more effective. •Place more trash receptacles along corridors so that citizens can more conveniently participate in litter elimination. •Re-examine and strengthen policies associated with requiring shopping centers to manage litter in parking lots. •Provide service organizations with free facility use in exchange for their participation in litter remediation efforts. (Lead – Community Engagement) •Enhanced enforcement of business sign ordinance. •Recommit to enforcement of vacant building ordinance and inspire effort on the part of owners to fill the buildings with viable uses. •Engage residents in keeping alleyways clean. •Test feasibility of a second green center. Initiative 2 – Utilize public art to enhance the beauty of our community. •Continue public arts program. •Place sculptures and artwork in parks. Consider sculptures that allow children to climb and/or play on the art. (Lead – Parks and Recreation) •Continue mural and wrap placement. Initiative 3 – Enhance the beauty and cleanliness of our waterways. •Enhance waterway clean-ups, e.g. Goose Lake and develop a methodology for cleaning waterfronts with more frequency. •Engage community partners and other jurisdictions in litter remediation in ditches and waterways for which they hold primary responsibility. (Lead – Public Works and Engineering) City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 30 FY23 Adopted Budget Building A Connected Baytown Council Goal Statement Baytown will continue to create places/venues and events that provide our citizens with the opportunity to connect with each other and build a sense of community. Value Statement In Baytown, we recognize that in order to build a community, not just a city, we need to provide our citizens with the opportunity to engage with each other in positive settings and circumstances. These collisions and common experiences help to bond people, as we celebrate both our cultural diversity and our shared love of Baytown. Why This Is Important Our community’s diversity can be its greatest strength, in as much as we are able to bring people together to celebrate both our differences as well as our shared values. This ambition requires both the physical spaces as well as the programming that support bringing citizens together. Critical Outcomes •Special events that celebrate our heritage and diversity. •Physical venues where people can gather and connect. •City celebrations evolve to meet citizen expectations and retain community interest. City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 31 FY23 Adopted Budget Initiatives and Strategies Initiative 1 – Expand upon repertoire of existing City events. •Continue to present elements of National Night Out at Towne Square, but add neighborhood visits. •Expand Sunday Funday Pop-Up Parks events. •Add a Christmas festival at Bicentennial in conjunction with other Christmas events, i.e. – Christmas Parade. •Conceptualize an event that celebrates our heritage as a City. Initiative 2 – Plan for, improve, and create physical venues around the City that allow people to gather and connect. •Plan for and implement small gathering venues/performing arts platforms in various locations throughout the City. (Lead – Parks and Recreation) •As feasible, plan for and develop small performing arts venues in parks. •Begin conceptualizing a large outdoor performing arts venue. (Lead – Administration) •Invest in improvements to the Art League Building. (Lead – Public Works and Engineering) City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 32 FY23 Adopted Budget Tool Box The 2021 Council Retreat produced great conversations and resulted in a significant number of bold initiatives. The format utilized in the retreat does not, however, narrow discussion to solely those ideas that align with the tenets or directives of the strategic plan. Other Council ideas may also reference issues already being addressed by staff or some that can and likely should be implemented far in advance of the beginning of the next fiscal year. The tool box is a section that captures these ideas and initiatives. Also provided is a brief description of each element and, where possible, an update on where implementation sits as of the date of this plan. o Leverage remote working opportunities: In concert with Human Resources, all department heads and City Administration are in the process of developing a number of policy adaptations that will attempt to incorporate not only this element, but also include additional ideas intended to bring greater work/life balance to our employees. o Meeting in a Box: Meeting in a Box is a public engagement technique designed for community groups, neighborhood associations, or friends to gather at convenient time and location to share their opinions about a plan or project in their community. We will ensure that our Community Engagement staff evaluate this potential tool. They have proven to be very open with regard to a number of innovative tools that hold the potential of helping us achieve greater community involvement and dialogue. o Evaluate on-going EDF involvement. Council recently renewed a year contract with EDF. We recommend following through with the initiative of developing an economic development strategic plan. This can and should be the platform from which we make future determinations. o Summary of economic development programs: Council would like to be aware of the numbers and types of economic development programs we currently offer, together with metrics that describe how often these tools are utilized. This can be accomplished in this fiscal year. o Focus on recruiting use of vacant City property on the corner of Wade and Alexander: The City is currently engaged in a platting process to subdivide the property into three primary parcels. The first has already drawn a proposed purchase from Chick-Fil-A (northern front parcel). The southern-front parcel will be available for additional commercial development. The eastern portion will be accessible by a driveway or roadway on the south side of the property. It is likely that this eastern piece will draw the interest of a professional office or residential developer, although we cannot rule out the possibility of additional commercial on the property. o Remain sensitive to the need for Spanish translations for all economic development communications and programming: We will be cognizant of this need and employ every effort to provide Spanish translations. o Create a vision/plan for Bayland Island and nearby amenities that would provide a synergy of entertainment and recreation options: There are several initiatives being addressed that would significantly add to our inventory of amenities in this part of the City. Administration will work with Economic Development to articulate a vision and plan. Meanwhile, the master planning of this area of the City is on-going, and is being conducted by Kimley Horn. (Lead – Economic Development) o Evergreen Bluff development: It is very likely that this property will be incorporated into the development of the larger area, i.e. – golf course and adjacent properties. Developers have expressed interest in developing this property into a pier amenity. o Continue to seek collaboration with Harris County specific to the development of Russell Park: Discussions have been held and additional collaborations will be held with Harris County City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 33 FY23 Adopted Budget regarding the funding of Russell Park. Additionally, our staff will remain vigilant of additional grant funding opportunities. o Chambers County Park: Discussions are ongoing regarding a possible collaboration between Baytown and Chambers County to develop a park and baseball complex just east of 146 and between Old Needlepoint and Kilgore Parkway. o More communication associated with street projects: We are going to endeavor to deliver a tentative schedule of road projects by district to each Council member. We will also continue our use of “Better Baytown” and “Baytown Engage” to communicate the status of road projects. o Durain Ferry: This is an area that suffers from chronic tidal impacts. There are concerns that there are drainage issues that are not tide connected. We will again examine this area to evaluate whether there exist other mitigative measures we can take. o North Main speeding (I-10 to Wallisville): Police has been alerted to this situation and has deployed additional enforcement resources to this area. o Ditch ownership clarification: Staff will endeavor to produce a map based on interjurisdictional data associated with ditch maintenance responsibilities. o Metal plate proliferation: Administration has instructed PWE to proactively retrieve metal plates that are not part of active construction. We will further contact external jurisdictions and utilities and request that they provide us with timelines associated with construction. o Water line on Tri City Beach Rd.: There is peninsula in the extreme southeast portion of the incorporated limits that was annexed into the City decades ago. The residents residing in this area, prior to incorporation, received their water and waste water service via well and sceptic respectively. A determination from Engineering in 2017 estimated a cost of $1 million to extend water service to these residences. A more recent PWE estimate (September 16, 2021) estimated that it would cost more than three quarters of a million dollars. However, it was noted by staff that such cost estimate did not consider likely obstacles in the ROW, soil conditions, driveway replacement, etc. This is very much a starting point. We have held in the past that it is prudent to allow the master planning in this area to proceed and conduct another survey of costs associated with project at that time. There should also be consideration of future development, which could bear the costs of utility extension. We will ensure that, as part of the master planning process, this project is once again evaluated. o I-10 bridge and overpass clean-up: PWE has designated four pilot projects along I-10. Staff is current seeking bids, and we will move on these projects as soon as possible. o App to make it easier to find your council person: The City is in the process of developing a new app. We will ensure that there are features built into the app that provide facilitated access to council information. o Two-way traffic on Defee and Sterling: PWE is currently engaged in a traffic analysis of these streets. We expect that these will last until Spring 2022. At that time, we will provide a plan associated to conversion of these streets to two-way. o Continue Garth Road reconstruction project: Utility work will proceed on Garth this year for the first two phases (A&B) of Garth. The City is applying this year for a grant for section or phase F, Baker to 146. We continue to be engaged with HGAC to ensure that we remain in consideration for future funding. o Revisit and expand policies on work/life balance: Administration is cooperating with department directors to accomplish a complete re-visit and likely modifications to current policies that touch on life/work balance. City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 34 FY23 Adopted Budget o Review format and timing of Council meetings: Determine feasibility of changing Council meetings to a daytime format and continuance of Zoom citizen participation. We will schedule a discussion of daytime Council meetings, and City Clerk’s Office will investigate feasibility of Zoom continuance. o Term limits for committee and commission members: We have set a work session time to discuss this subject with Council. o Reviewing schedule of parks project: Staff is currently composing a schedule of parks projects to be shared with Council. Further, the PR Director has committed to a format and more regular communication with Council with regard to the progress of parks related projects. City of BaytownCity of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 35 FY23 Adopted Budget Adopted Description Amount Broadband Study 150,000.00$ Baytown Image Research and Marketing Strategy 150,000.00$ Chemical Dispersing Drone 27,837.99$ Town Square Equipment Storage 280,000.00$ Property Appraisals 50,000.00$ Prisoner Transport Vehicle 93,920.00$ Trash-Off Event 35,000.00$ Turf Sweep Town Square 60,000.00$ ULDC Update 200,000.00$ Front Window Renovations - Municipal Court 41,000.00$ Aerial Mosquito Contract 101,737.00$ Meeting Room Furniture - Health 20,582.00$ Bucket Truck 225,000.00$ Electric Fork Lift 38,647.00$ Long Range Planning - Downtown/Central Baytown 160,000.00$ Youth Summer Camp 70,000.00$ Truck for New Building Inspector (if approved)40,500.00$ Citywide Streetlight Study 100,000.00$ Evaluation of City Development Code 50,000.00$ 16 Yard Dump Truck 120,000.00$ Disc Golf Course 811,000.00$ Thompson Area Park with TPWG 140,000.00$ Basketball Court Enhancements (Bergeron, Allenbrook, Central Heights)420,000.00$ Art in the Park (various parks BNC)50,000.00$ League Park Improvements 70,000.00$ Town Square Ice Rink Chiller Rental and Misc. Replacements 110,000.00$ Lakewood Community Dog Park 220,000.00$ Jenkins Park Clubhouse 270,000.00$ Bayland Marina Park 800,000.00$ Roseland Park Parking Lot 105,000.00$ 100 Block of Town Square 200,000.00$ Waterfront Adventure Course Study 45,000.00$ Major Street Cleaning Program 437,253.00$ Watershed Management Plan 150,000.00$ Chlorine Hoist 20,000.00$ Basin Crane Replacement 20,000.00$ GST Pressure Washing - Tank Cleaning 33,000.00$ Mechanical Repair Service Contract 300,000.00$ Maintenance Mechanical Technician WWT 71,122.00$ Clarifier Worm Gear Box Replacement 35,000.00$ Central District Digester 3 Air Line Repair 36,000.00$ East District Influent Valves 230,000.00$ Mechanical Repair Service Contract 250,000.00$ Water Tight Manholes 37,500.00$ Fiber between Public Safety Building and 911 Center 1,500,000.00$ Fiber between MSC, City Hall, Fire Station 2, and Utility Billing 250,000.00$ FY23 ADOPTED - FUNDED SUPPLEMENTAL REQUESTS City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 36 FY23 Adopted Budget Fund Division Name Description Count CIP PWE Right of Way Coordinator 1 CIP PWE Project Manager 1 CIP PWE Contract Administrator 1 GF Health Neighborhood Protection Inspector III 2 GF Human Resources Human Resources Generalist 1 GF ITS Computer Support Specialist 2 GF Parks & Recreation Wetlands Animal Care Technician (PT)0.5 GF Parks & Recreation Construction Technicians 3 GF Parks & Recreation Maintenance Technician 1 GF Parks & Recreation Grounds Technicians 3 GF Parks & Recreation Warehouse Part Runner (PT)0.5 GF Planning & Development Services Building Services Inspector I-IV 1 GF Planning & Development Services Permit Specialist 1 GF Police PD Community Service Supervisor 1 GF Police Open Records Specialist II 1 GF Police Detention Officers 2 GF Police Property Room Specialists 2 GF Police Crime Scene Specialists 2 GF PWE Facilities Specialists I/II/III 2 GF PWE Traffic Control Specialist 1 GF PWE Asset Management Analyst 1 HOT Public Affairs Tourism Technician (PT)0.5 MDD/GF City Manager's Office Economic Development Specialists 2 SA PWE Equipment Specialists I & II 2 SW PWE Heavy Equipment Operator II 1 W&S Utility Billing Meter Specialists 2 W&S PWE Wastewater Operator I/II/III 1 WS CIP PWE Assistant Construction Manager 1 WS CIP PWE Construction Inspector 1 40.5 FUNDED SUPPLEMENTAL REQUESTS - FY23 NEW POSITIONS City of Baytown 37 FY23 Adopted Budget City of BaytownCity of Baytown City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 38 FY23 Adopted Budget Budget Adopted Amount of Percent of 2021-22 2022-23 Incr. (Decr.)Incr. (Decr.) Governmental Fund Types: General Fund 136,918,411$ 148,480,802$ 11,562,391$ 8.4% Debt Service Fund 25,276,519 27,863,903 2,587,384 10.2% Hotel/Motel Tax Fund 4,609,715 2,923,501 (1,686,214) (36.6%) Total 166,804,646 179,268,206 12,463,561 7.5% Enterprise Fund Types: Aquatics Fund 4,185,245 4,049,405 (135,840) (3.2%) Water & Sewer Fund 49,970,753 49,417,616 (553,136) (1.1%) WWIS Fund 9,297,047 12,221,309 2,924,262 31.5% Sanitation Fund 7,055,802 8,070,565 1,014,763 14.4% Storm Water Utility Fund 4,996,290 5,133,596 137,306 2.7% Total 75,505,137 78,892,491 3,387,355 4.5% Central Services Fund Types: Garage Fund 2,619,760 3,384,523 764,763 29.2% Warehouse Fund 353,937 413,479 59,542 16.8% Total 2,973,697 3,798,003 824,305 27.7% Total All Fund Types 245,283,480$ 261,958,700$ 16,675,221$ 6.8% CITY OF BAYTOWN EXPENDITURE BUDGET SUMMARY COMPARISON Expenditure/Expense Comparison of 2022 Budget to 2023 Adopted City of BaytownCity of Baytown FY23 Adopted Budget39 Governmental Fund Types: General Fund 43,223,672$ 128,842,691$ 148,480,802$ (19,638,111)$ 23,585,561$ Debt Service Fund 20,131 27,291,935 26,423,903 868,032 888,163 Hotel/Motel Tax Fund 2,251,550 1,672,408 2,923,501 (1,251,093) 1,000,457 Total 45,495,353 157,807,034 177,828,206 (20,021,172) 25,474,181 Enterprise Fund Types*: Aquatics Fund 1,045,191 3,648,700 4,049,405 (400,705) 644,485 Water & Sewer Fund 6,442,617 47,376,410 49,417,616 (2,041,206) 4,401,411 WWIS Fund 4,857,670 11,600,988 12,221,309 (620,321) 4,237,349 Sanitation Fund 1,686,042 8,263,319 8,070,565 192,754 1,878,796 Storm Water Utility Fund 2,665,506 4,082,156 5,133,596 (1,051,440) 1,614,066 Total 16,697,025 74,971,573 78,892,491 (3,920,919) 12,776,107 Internal Service Fund Types*: Garage Fund 581,844 3,250,000 3,384,523 (134,523) 447,320 Warehouse Fund 282,782 265,690 413,479 (147,789) 134,993 Total 864,626 3,515,690 3,798,003 (282,313) 582,313 Total All Funds 63,057,004$ 236,294,297$ 260,518,700$ (24,224,404)$ 38,832,600$ *Fund balance is measured for governmental fund types; for proprietary fund types (consisting of enterprise and internal service funds) working capital is measured. Fund balance equals assets minus liabilities; working capital is defined as current assets minus current liabilities. CITY OF BAYTOWN BUDGET SUMMARY COMPARISON Revenues Over (Under) Expenses/ Expenditures Projected Fund Balance/ Working Capital* at 09/30/23 Adopted Expenditures or Expenses Estimated Fund Balance/ Working Capital* at 10/01/22 Adopted Revenues Consolidated Summary of Fund Balances/Working Capital City of BaytownCity of Baytown FY23 Adopted Budget40 CITY OF BAYTOWN SUMMARY OF ALL FUND TYPES COMPARATIVE SCHEDULE OF BUDGETS FOR 2023 Governmental Fund Types Proprietary Fund Types Combined 2023 Revenues Taxes 134,580,472$ -$ 134,580,472$ Licenses & Permits 2,652,467 - 2,652,467 Intergovernmental 1,173,933 2,048,060 3,221,993 Charges for Services 2,487,976 62,430,438 64,918,414 Fines & Forfeitures 1,649,405 1,507,935 3,157,340 Miscellaneous 1,201,303 80,767 1,282,071 Operating Transfers-in 14,061,478 12,420,063 26,481,540 Total Revenues 157,807,034 78,487,263 236,294,297 Expenditures by Classification Personnel Services 88,931,240 18,185,861 107,117,101 Supplies 5,857,520 18,071,708 23,929,228 Maintenance 9,111,309 3,981,285 13,092,594 Services 15,991,064 11,325,860 27,316,924 Sundry 189,642 - 189,642 Miscellaneous 12,000 - 12,000 Operating Transfers Out 1,127,811 - 1,127,811 Total Operating 121,220,586 51,564,714 172,785,300 Capital Outlay 1,169,217 1,102,000 2,271,217 Debt Requirements 26,323,903 15,809,882 42,133,785 Transfers Out 26,864,500 12,963,898 39,828,398 Contingency 2,250,000 1,250,000 3,500,000 Total Expenditures 177,828,206 82,690,494 260,518,700 Excess (Deficit) Revenues Over Expenditures (20,021,172) (4,203,231) (24,224,404) Fund Balance - Beginning 45,495,353 17,561,651 63,057,004 Fund Balance - Ending 25,474,181$ 13,358,420$ 38,832,600$ City of Baytown FY23 City of Baytown FY23 Adopted Budget41 CITY OF BAYTOWN SUMMARY OF GOVERNMENTAL FUND TYPES COMPARATIVE SCHEDULE OF BUDGETS FOR 2023 General Fund Debt Service Fund Hotel/Motel Fund Combined 2023 Revenues Taxes 116,512,527$ 16,417,870$ 1,650,075$ 134,580,472$ Licenses & Permits 2,652,467 - - 2,652,467 Intergovernmental 1,173,933 - - 1,173,933 Charges for Services 2,487,976 - - 2,487,976 Fines & Forfeitures 1,649,405 - - 1,649,405 Miscellaneous 1,158,970 20,000 22,333 1,201,303 Operating Transfers-in 3,207,413 10,854,065 - 14,061,478 Total Revenues 128,842,691 27,291,935 1,672,408 157,807,034 Expenditures by Classification Personnel Services 88,578,271 - 352,968 88,931,240 Supplies 5,816,670 - 40,850 5,857,520 Maintenance 9,061,309 - 50,000 9,111,309 Services 15,387,381 100,000 503,683 15,991,064 Sundry 63,642 - 126,000 189,642 Miscellaneous 12,000 - -12,000 Operating Transfers Out 1,127,811 - -1,127,811 Total Operating 120,047,085 100,000 1,073,501 121,220,586 Capital Outlay 1,169,217 - - 1,169,217 Debt Requirements - 26,323,903 - 26,323,903 Transfers Out 25,264,500 - 1,600,000 26,864,500 Contingency 2,000,000 - 250,000 2,250,000 Total Expenditures 148,480,802 26,423,903 2,923,501 177,828,206 Excess (Deficit) Revenues Over Expenditures (19,638,111) 868,032 (1,251,093) (20,021,172) Fund Balance - Beginning 43,223,672 20,131 2,251,550 45,495,353 Fund Balance - Ending 23,585,561$ 888,163$ 1,000,457$ 25,474,181$ City of Baytown FY23 City of Baytown FY23 Adopted Budget42 General Debt Service Hotel/Motel Combined Acct.#Account Description Fund Fund Fund Total 71002 Regular Wages 55,601,306$ -$ 213,323$ 55,814,629$ 71003 Part Time Wages 1,428,269 - 44,000 1,472,269 71009 Overtime 2,286,243 - -2,286,243 71021 Health Insurance 10,019,677 - 39,518 10,059,195 71011 Extra Help/Temporary 50,000 - - 50,000 71022 TMRS 10,577,915 - 37,972 10,615,886 71023 FICA 4,593,825 - 17,849 4,611,674 71028 Workers Compensation 956,988 - 307 957,295 71041 Allowances 818,544 - -818,544 71081 Retired Employee Benefits 2,243,504 - -2,243,504 Total Personnel Services 88,578,271 - 352,968 88,931,240 72001 Office Supplies 243,933 - 2,000 245,933 72002 Postage Supplies 111,365 - 1,000 112,365 72004 Printing Supplies 189,211 - 7,750 196,961 72005 Animal Feed Supplies 37,927 - -37,927 72006 Clothing Allowance 40,620 - -40,620 72007 Wearing Apparel 566,007 - 1,000 567,007 72010 Garbage Bags 600 - - 600 72011 Disaster Supplies 15,120 - - 15,120 72013 Program Supplies 10,300 - 24,100 34,400 72016 Motor Vehicle Supplies 1,550,025 - - 1,550,025 72019 Supplies Purch For Resale 48,000 - 2,000 50,000 72021 Minor Tools 307,442 - - 307,442 72022 Fuel For Generators 5,000 - - 5,000 72023 Library Materials 245,000 - - 245,000 72026 Cleaning & Janitorial Sup 197,624 - 1,000 198,624 72031 Chemical Supplies 625,797 - - 625,797 72032 Medical Supplies 317,094 - - 317,094 72036 Identification Supplies 115,070 - - 115,070 72041 Educational Supplies 662,461 - 2,000 664,461 72045 Computer Software Supply 142,507 - - 142,507 72046 Botanical Supplies 157,543 - - 157,543 72055 Laboratory Supplies 7,200 - - 7,200 72056 Street Marking Supplies 150,000 - - 150,000 72061 Meeting Supplies 70,825 - - 70,825 Total Supplies 5,816,670 - 40,850 5,857,520 73001 Land Maintenance 1,043,410 - - 1,043,410 73011 Buildings Maintenance 1,389,263 - - 1,389,263 73012 Docks & Piers Maintenance 12,400 - - 12,400 73013 Recreation Equip Maint 167,760 - - 167,760 73022 Sanitary Sewers Maint 1,600 - - 1,600 73025 Streets Sidewalks & Curbs 975,056 - - 975,056 CITY OF BAYTOWN GOVERNMENTAL FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2023 City of Baytown FY23 City of Baytown FY23 Adopted Budget43 General Debt Service Hotel/Motel Combined Acct.#Account Description Fund Fund Fund Total CITY OF BAYTOWN GOVERNMENTAL FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2023 73027 Heat & Cool Sys Maint 287,500 - - 287,500 73028 Electrical Maintenance 191,310 - - 191,310 73041 Furniture/Fixtures Maint 195,959 - - 195,959 73042 Machinery & Equip Maint 2,850,328 - - 2,850,328 73043 Motor Vehicles Maint 1,065,490 - - 1,065,490 73044 Street Signs Maint 227,450 - 50,000 277,450 73045 Radio & Testing Equipment 73,000 - -73,000 73046 Books - Maintenance 65,663 - -65,663 73048 Signal Systems Maint 218,000 - -218,000 73049 Barricades Maint 40,620 - -40,620 73055 Maintenance On Computers 256,500 - -256,500 Total Maintenance 9,061,309 - 50,000 9,111,309 74001 Communication 1,113,661 - - 1,113,661 74002 Electric Service 927,900 - - 927,900 74003 Street Lighting 1,116,035 - - 1,116,035 74004 Water & Sewer 2,500 - - 2,500 74005 Natural Gas 111,400 - - 111,400 74007 TWC Claims Paid 85,000 - - 85,000 74011 Equipment Rental 951,441 - 32,366 983,807 74020 Outside Contracts 181,513 - -181,513 74021 Special Services 4,534,383 100,000 166,800 4,801,183 74022 Audits 143,092 - - 143,092 74023 Industrial Appraisal 50,000 - - 50,000 74026 Janitorial Services 416,323 - - 416,323 74029 Service Awards 117,000 - - 117,000 74031 Wrecker Service 7,000 - - 7,000 74036 Advertising 269,610 - 235,000 504,610 74042 Education & Training 1,260,725 - 19,000 1,279,725 74045 In-State Investigatv Trvl 4,316 - -4,316 74047 Support Of Prisoners 62,562 - -62,562 74051 Non City Facility Rental 38,340 - -38,340 74054 Council Reimbursables 1,000 - -1,000 74056 Vacant Lot Cleaning 200,000 - -200,000 74058 Landfill Fees 164,749 - -164,749 74061 Demolition Of Structures 500,000 - -500,000 74063 Uniform Rental 65,000 - -65,000 74064 Staff Development 99,000 - -99,000 74070 Elections 600,000 - -600,000 74071 Association Dues 155,873 - 50,517 206,390 74072 Legislative Services 220,000 - - 220,000 74082 Confidential 25,000 - - 25,000 74123 Instructor Fees 30,000 - - 30,000 74210 General Liability Ins 44,442 - - 44,442 City of Baytown FY23 City of Baytown FY23 Adopted Budget44 General Debt Service Hotel/Motel Combined Acct.#Account Description Fund Fund Fund Total CITY OF BAYTOWN GOVERNMENTAL FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2023 74211 K-9 Insurance 6,000 - - 6,000 74220 Errors & Omissions 79,870 - - 79,870 74230 Law Enforcement Liability 105,420 - - 105,420 74240 Auto Liability 328,854 - - 328,854 74241 Auto Collision 343,473 - - 343,473 74271 Mobile Equipment 40,000 - - 40,000 74272 Real & Personal Property 600,000 - - 600,000 74277 Flood Insurance 105,000 - - 105,000 74280 Bonds 500 - - 500 74281 Employee Fraud 5,439 - - 5,439 74290 Misc Liability 75,000 - - 75,000 74295 Deductibles 150,000 - - 150,000 74999 Perf Cont Energy Savings 49,960 - - 49,960 Total Services 15,387,381 100,000 503,683 15,991,064 75051 Court Cost 21,228 - - 21,228 75061 Medical - Preemployment 7,700 - - 7,700 75064 Medical Services 34,714 - - 34,714 77106 Little League Light Contr 12,000 - 6,000 18,000 77111 Grant Partnerships - - 120,000 120,000 Total Sundry & Other 75,642 - 126,000 201,642 Total Operating 118,919,274 100,000 1,073,501 120,092,775 80001 Furniture & Equip <$10000 16,650 - - 16,650 85012 Engineer Survey & Inspect - - 150,000 150,000 80021 Special Programs 300,000 - - 300,000 82011 Building & Improvements 326,000 - - 326,000 84042 Machinery & Equipment 167,147 - - 167,147 84043 Motor Vehicles 359,420 - - 359,420 85001 Construction - - 1,450,000 1,450,000 Total Capital Outlay 1,169,217 - 1,600,000 2,769,217 89001 Bond Principal - 19,324,981 - 19,324,981 89011 Interest On Bonds - 6,488,922 - 6,488,922 89021 Fiscal Agent Fees - 10,000 - 10,000 89026 Issuance Cost - 500,000 - 500,000 Total Principal & Interest - 26,323,903 - 26,323,903 91201 To Municipal Ct Security 114,860 - - 114,860 91226 To Miscellaneous Police 416,750 - - 416,750 91298 To Wetland Research Ctr 296,201 - - 296,201 91350 To Gen Capital Proj Fund 7,264,500 - - 7,264,500 91351 To Capital Improvemnt Prg 18,000,000 - - 18,000,000 City of Baytown FY23 City of Baytown FY23 Adopted Budget45 General Debt Service Hotel/Motel Combined Acct.#Account Description Fund Fund Fund Total CITY OF BAYTOWN GOVERNMENTAL FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2023 91550 To Internal Service Fnd 300,000 - - 300,000 Total Other Financing Uses 26,392,311 - - 26,392,311 99002 Unforeseen/New Initiative 2,000,000 - 250,000 2,250,000 99001 Total Contingencies 2,000,000 - 250,000 2,250,000 TOTAL EXPENDITURES 148,480,802$ 26,423,903$ 2,923,501$ 177,828,206$ City of Baytown FY23 City of Baytown FY23 Adopted Budget46 CITY OF BAYTOWN SUMMARY OF PROPRIETARY FUND TYPES COMPARATIVE SCHEDULE OF BUDGETS FOR 2023 Aquatics Fund Water & Sewer Fund WWIS Fund Sanitation Fund Storm Water Utility Fund Garage Fund Warehouse Operations Fund Combined 2023 Revenues Intergovernmental -$ 2,048,060$ -$ -$ -$ -$ -$ 2,048,060$ Charges for Services 3,648,700 43,720,591 - 8,263,319 4,082,156 2,600,000 115,672 62,430,438 Fines & Forfeitures - 1,507,935 - -- - - 1,507,935 Miscellaneous - 39,824 40,925 - - - 18 80,767 Operating Transfers-in - 60,000 11,560,063 - - 650,000 150,000 12,420,063 Total Revenues 3,648,700 47,376,410 11,600,988 8,263,319 4,082,156 3,250,000 265,690 78,487,263 Expenditures by Classification Personnel Services 1,991,259 12,032,053 - 1,051,815 2,028,382 800,474 281,879 18,185,861 Supplies 596,248 14,649,210 - 70,750 111,851 2,533,050 110,600 18,071,708 Maintenance 881,846 2,699,439 - 97,000 287,500 6,500 9,000 3,981,285 Services 199,101 3,960,395 - 6,800,000 309,864 44,500 12,000 11,325,860 Total Operating 3,668,454 33,341,096 - 8,019,565 2,737,596 3,384,523 413,479 51,564,714 Capital Outlay - 301,000 - 51,000 750,000 - - 1,102,000 Debt Requirements - 9,626,357 6,183,525 - - - - 15,809,882 Transfers Out 380,951 5,149,163 6,037,784 - 1,396,000 - - 12,963,898 Unforeseen/New Initiatives - 1,000,000 - - 250,000 - - 1,250,000 Total Expenditures 4,049,405 49,417,616 12,221,309 8,070,565 5,133,596 3,384,523 413,479 82,690,494 Excess (Deficit) Revenues Over Expenditures (400,705) (2,041,206) (620,321) 192,754 (1,051,440) (134,523) (147,789) (4,203,231) Working Capital- Beginning 1,045,191 6,442,617 4,857,670 1,686,042 2,665,506 581,844 282,782 17,561,651 Working Capital - Ending 644,485$ 4,401,411$ 4,237,349$ 1,878,796$ 1,614,066$ 447,320$ 134,993$ 13,358,420$ Internal Service FundsEnterprise Funds City of Baytown FY23 City of Baytown FY23 Adopted Budget47 Water Storm Warehouse Aquatics & Sewer WWIS Sanitation Water Garage Operations Combined Acct#Account Description Fund Fund Fund Fund Fund Fund Fund Total 71002 Regular Wages 316,247$ 6,821,909$ - 661,352$ 1,259,917$ 505,795$ 176,522$ 9,741,742$ 71003 Part Time Wages 1,510,798 - - - - - - 1,510,798 71009 Overtime 15,000 317,161 - - 29,000 35,000 3,000 399,161 71011 Extra Help/Temporary - 10,500 - - - - - 10,500 71021 Health Insurance 60,594 1,796,073 - 184,415 354,461 118,553 52,690 2,566,785 71022 TMRS 56,685 1,216,782 - 117,739 230,927 90,993 31,421 1,744,546 71023 FICA 26,480 522,932 - 50,593 99,247 39,106 13,504 751,862 71028 Workers Compensation 3,055 121,625 - 37,715 51,230 5,628 4,742 223,995 71041 Allowances 2,400 13,800 - -3,600 5,400 - 25,200 71081 Retired Employee Benefits - 1,211,271 - -- - - 1,211,271 Total Personnel Services 1,991,259 12,032,053 - 1,051,815 2,028,382 800,475 281,879 18,185,862 72001 Office Supplies 2,725 31,000 - - 3,000 - 1,000 37,725 72002 Postage Supplies - 224,060 - - 500 - -224,560 72004 Printing Supplies 2,196 2,000 - - 2,000 - -6,196 72007 Wearing Apparel 32,382 46,899 - 6,000 10,600 4,000 1,500 101,381 72013 Program Supplies 1,254 - - - - - - 1,254 72015 Meter Purchase For Resale - - - - - - 100,000 100,000 72016 Motor Vehicle Supplies - 188,000 - 60,000 84,901 7,000 4,000 343,901 72017 Parts Purchase For Resale - -- -- 575,000 - 575,000 72018 Fuel Purchase For Resale - -- -- 1,930,349 -1,930,349 72019 Supplies Purch For Resale 215,554 - - - - 8,000 -223,554 72021 Minor Tools 8,267 56,168 - 3,000 7,000 8,000 4,000 86,435 72022 Fuel For Generators - 37,000 - -- - -37,000 72026 Cleaning & Janitorial Sup 38,918 11,000 - -- 500 -50,418 72028 Swimming Pool Supplies 75,512 -- - - - - 75,512 72031 Chemical Supplies 130,000 491,662 - 750 250 - - 622,662 72032 Medical Supplies 8,100 400 - -- 200 100 8,800 72041 Educational Supplies 8,341 - - 1,000 3,000 - - 12,341 72045 Computer Software Supply 62,999 - - - - - - 62,999 72046 Botanical Supplies 10,000 - - - - - - 10,000 72052 Treated Water Supplies - 13,501,021 - - - - - 13,501,021 72055 Laboratory Supplies - 60,000 - - - - - 60,000 72061 Meeting Supplies - -- - 600 - - 600 Total Supplies 596,248 14,649,210 - 70,750 111,851 2,533,049 110,600 18,071,707 73001 Land Maintenance 9,600 62,440 - 2,000 - - - 74,040 73013 Recreation Equip Maint 759,664 - - - - - - 759,664 73022 Sanitary Sewers Maint - 117,500 - - - - -117,500 73023 Water Distrib Sys Maint - 431,145 - - - - - 431,145 73024 Reservoirs & Wells Maint - 20,500 - - - - - 20,500 73025 Streets Sidewalks & Curbs - 37,694 - - - - - 37,694 73026 Storm Drains Maint - -- - 200,000 - - 200,000 73028 Electrical Maintenance 52,500 - - - - - - 52,500 73042 Machinery & Equip Maint 56,644 1,138,750 - - - 2,500 6,000 1,203,894 73043 Motor Vehicles Maint - 250,000 - 95,000 87,500 4,000 3,000 439,500 73045 Radio & Testing Equipment 3,438 - - - - - - 3,438 73047 Meters & Settings Maint - 596,259 - - - - -596,259 73055 Maintenance On Computers - 45,151 - - - - -45,151 Total Maintenance 881,846 2,699,439 - 97,000 287,500 6,500 9,000 3,981,285 74002 Electric Service - 1,717,000 - - - - -1,717,000 74011 Equipment Rental 1,400 77,000 - - - - -78,400 74020 Outside Contracts 26,695 - - - - 30,000 -56,695 74021 Special Services 63,896 1,561,163 - 390,000 283,000 6,500 10,000 2,314,559 74029 Service Awards 3,790 - - -- - - 3,790 74034 Household Garbage Contract - - - 5,975,600 - - -5,975,600 74036 Advertising 92,480 - - 1,500 2,500 - - 96,480 CITY OF BAYTOWN PROPRIETARY FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2023 City of Baytown FY23 City of Baytown FY23 Adopted Budget48 Water Storm Warehouse Aquatics & Sewer WWIS Sanitation Water Garage Operations Combined Acct#Account Description Fund Fund Fund Fund Fund Fund Fund Total CITY OF BAYTOWN PROPRIETARY FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2023 74040 Recycling Services - - - 86,505 - - - 86,505 74042 Education & Training 10,000 101,080 - 7,000 23,600 8,000 2,000 151,680 74050 Disposal Services - 502,000 - 339,395 - - -841,395 74071 Association Dues 840 2,152 - -764 - - 3,756 Total Services 199,101 3,960,395 - 6,800,000 309,864 44,500 12,000 11,325,860 Total Operating 3,668,454 33,341,096 - 8,019,565 2,737,596 3,384,523 413,479 51,564,714 84042 Machinery & Equipment - 301,000 - - 350,000 - - 651,000 84043 Motor Vehicles - -- 51,000 - - -51,000 85001 Construction - -- - 400,000 - - 400,000 Total Capital Outlay - 301,000 - 51,000 750,000 - - 1,102,000 89001 Bond Principal - - 4,155,000 - - - - 4,155,000 89011 Interest On Bonds - - 1,994,525 - - - - 1,994,525 89021 Fiscal Agent Fees - - 34,000 - - - - 34,000 89027 Amortize Issuance Costs - - 50,000 - - - - 50,000 Total Principal & Interest - - 6,233,525 - - - - 6,233,525 91101 To General Fund 250,000 1,561,163 - - - - -1,811,163 91350 To Gen Capital Proj Fund - 88,000 - - 496,000 - - 584,000 91401 To G O I S - - 5,987,784 - - - - 5,987,784 91520 To Water And Sewer Fund 60,000 - - - - - - 60,000 91522 To W W I S 70,951 9,626,357 - - 900,000 - - 10,597,309 91527 To CIPF - Water&Sewer - 3,000,000 - - - - - 3,000,000 91550 To Internal Service Fnd - 350,000 - - - - - 350,000 91552 To Warehouse Operations - 150,000 - - - - - 150,000 Total Other Financing Uses 380,951 14,775,520 5,987,784 - 1,396,000 - - 22,540,255 99002 Unforeseen/New Initiative - - - - 250,000 - - 250,000 Total Contingencies - 1,000,000 - - 250,000 - - 1,250,000 TOTAL EXPENDITURES 4,049,405$ 49,417,616$ 12,221,309$ 8,070,565$ 5,133,596$ 3,384,523$ 413,479$ 82,690,494$ City of Baytown FY23 City of Baytown FY23 Adopted Budget49 City of Baytown FY23 Adopted Budget50 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Taxes - Property 21,842,078$ 22,750,000$ 22,634,445$ 24,000,000$ Taxes - Sales & Franchise 22,950,818 23,319,476 24,164,873 25,317,917 Payment In Lieu of Taxes 250,089 435,826 389,645 410,000 Special Assessments 253,267 306,906 284,610 284,610 Industrial District Taxes 64,207,336 66,775,000 66,468,000 66,500,000 Total Taxes 109,503,588 113,587,208 113,941,573 116,512,527 Licenses & Permits 2,746,436 3,058,768 2,300,267 2,652,467 Intergovernmental 1,151,325 1,134,282 1,133,129 1,173,933 Charges for Services 2,419,128 2,608,269 2,482,849 2,487,976 Fines & Forfeitures 1,375,912 1,478,673 1,249,302 1,649,405 Miscellaneous 793,109 1,162,789 523,782 1,158,970 Transfers In 3,095,062 3,143,516 3,143,516 3,207,413 Total Revenues 121,084,560 126,173,506 124,774,419 128,842,691 Recurring Expenditures by Type Personnel Services 80,117,651 83,845,937 77,505,959 88,578,271 Supplies 3,740,968 4,724,331 4,843,090 5,816,670 Maintenance 5,914,799 7,715,170 8,289,401 9,061,309 Services 9,019,120 13,220,972 12,751,553 15,387,381 Sundry 26,012 89,544 47,811 63,642 Miscellaneous 12,000 12,000 12,000 12,000 Operating Transfers Out - 4,069,451 4,069,451 1,127,811 Total Operating 98,830,552 113,677,406 107,519,266 120,047,085 Non-Recurring Expenditures Capital Outlay 223,362 2,147,118 2,389,593 1,169,217 Transfers Out 12,064,933 20,766,964 20,016,964 25,264,500 Contingency - 326,924 - 2,000,000 Total Expenditures 111,118,846 136,918,411 129,925,823 148,480,802 Excess (Deficit) Revenues Over Expenditures 9,965,714 (10,744,906) (5,151,404) (19,638,111) Fund Balance - Beginning 38,409,362 48,375,076 48,375,076 43,223,672 Fund Balance - Ending 48,375,076$ 37,630,170$ 43,223,672$ 23,585,561$ Days of Operating Expenditures 179 121 147 72 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY TYPE OF EXPENDITURE Personnel Services 59.7% Supplies 3.9% Maintenance 6.1% Services 10.4% Miscellaneous 1.4% Capital & Transfers 18.6% General Fund Expenditures by Type City of Baytown 51 FY23 Adopted Budget51 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Taxes - Property 21,842,078$ 22,750,000$ 22,634,445$ 24,000,000$ Taxes - Sales & Franchise 22,950,818 23,319,476 24,164,873 25,317,917 Payment In Lieu of Taxes 250,089 435,826 389,645 410,000 Special Assessments 253,267 306,906 284,610 284,610 Industrial District Taxes 64,207,336 66,775,000 66,468,000 66,500,000 Total Taxes 109,503,588 113,587,208 113,941,573 116,512,527 Licenses & Permits 2,746,436 3,058,768 2,300,267 2,652,467 Intergovernmental 1,151,325 1,134,282 1,133,129 1,173,933 Charges for Services 2,419,128 2,608,269 2,482,849 2,487,976 Fines & Forfeitures 1,375,912 1,478,673 1,249,302 1,649,405 Miscellaneous 793,109 1,162,789 523,782 1,158,970 Transfers In 3,095,062 3,143,516 3,143,516 3,207,413 Total Revenues 121,084,560 126,173,506 124,774,419 128,842,691 Expenditures by Function General Government 21,512,978 30,554,032 26,621,000 34,610,859 Public Safety 57,088,079 57,567,309 55,934,300 60,935,371 Public Works 6,639,589 6,338,420 6,571,713 7,283,075 Health & Welfare 3,785,456 5,083,297 4,035,731 5,621,867 Culture & Leisure 9,804,450 11,141,821 10,287,071 12,468,102 Capital 223,362 2,147,118 2,389,593 1,169,217 Transfers Out 12,064,933 24,086,415 24,086,415 26,392,311 Total Expenditures 111,118,845 136,918,411 129,925,823 148,480,802 Excess (Deficit) Revenues Over Expenditures 9,965,715 (10,744,906) (5,151,404) (19,638,111) GAAP to budget basis adjustment Fund Balance - Beginning 38,409,362 48,375,076 48,375,076 43,223,672 Fund Balance - Ending 48,375,076$ 37,630,170$ 43,223,672$ 23,585,561$ BUDGET SUMMARY BY FUNCTION OF EXPENDITURE CITY OF BAYTOWN GENERAL FUND 101 General Government 29% Public Safety 50% Public Works 6%Health & Welfare 5% Culture & Leisure 10% General Fund Expenditures by Function* * Excludes Capital and Transfers Out City of Baytown 52 FY23 Adopted Budget52 Actual Budget Estimated Adopted Revenue 2020-21 2021-22 2021-22 2022-23 Property Taxes 21,842,078$ 22,750,000$ 22,634,445$ 24,000,000$ Sales & Use Taxes 18,548,081 18,678,559 19,697,550 20,677,000 Franchise Tax 4,402,737 4,640,917 4,467,323 4,640,917 Payment In Lieu of Taxes 250,089 435,826 389,645 410,000 Special Assessments 253,267 306,906 284,610 284,610 Industrial District 64,207,336 66,775,000 66,468,000 66,500,000 Licenses & Permits 2,746,436 3,058,768 2,300,267 2,652,467 Intergovernmental 1,151,325 1,134,282 1,133,129 1,173,933 Charges For Services 2,419,128 2,608,269 2,482,849 2,487,976 Fines & Forfeitures 1,375,912 1,478,673 1,249,302 1,649,405 Miscellaneous 793,109 1,162,789 523,782 1,158,970 Transfers 3,095,062 3,143,516 3,143,516 3,207,413 TOTAL REVENUES 121,084,560$ 126,173,506$ 124,774,419$ 128,842,691$ CITY OF BAYTOWN GENERAL FUND REVENUE SUMMARY Property Taxes 19% Sales & Use Taxes 16% Franchise Tax 3% Industrial District 52% Other 10% General Fund Revenues City of Baytown 53 FY23 Adopted Budget53 Actual Budget Estimated Adopted Revenue 2020-21 2021-22 2021-22 2022-23 Property Taxes 41101 Current Yr Property Taxes 20,672,733$ 22,000,000$ 22,077,753$ 23,425,000$ 41102 Prior Year Property Taxes 507,846 400,000 180,953 200,000 41103 Penalty And Interest 661,499 350,000 375,738 375,000 Total Property Tax 21,842,078 22,750,000 22,634,445 24,000,000 Sales & Use Taxes 41201 Sales Tax 19,153,520 18,608,578 20,500,000 21,525,000 41202 Mixed Drink Tax 214,496 235,831 246,550 247,000 41250 Rebates (Contra)(819,935) (165,850) (1,049,000) (1,095,000) Total Sales & Use Tax 18,548,081 18,678,559 19,697,550 20,677,000 Franchise Tax 41301 Electric Franchise Fees 2,558,293 2,634,565 2,559,684 2,634,565 41302 Nat. Gas Franchise Fees 386,402 452,945 438,849 452,945 41303 Telephone Franchise Fees 136,446 162,565 129,602 162,565 41304 Cable Franchise Fees 862,420 992,728 968,059 992,728 41312 Solid Waste - Commercial 459,176 398,115 371,130 398,115 Total Franchise Tax 4,402,737 4,640,917 4,467,323 4,640,917 Payment in Lieu of Taxes 41500 Payment In Lieu Of Taxes 250,089 435,826 389,645 410,000 45101 Principal - Special Assmt 253,267 306,906 284,610 284,610 Total Payment in Lieu of Taxes 503,356 742,732 674,255 694,610 Industrial District Tax 41501 ED Revenue 8,554,246 9,175,000 9,268,000 10,000,000 41400 ID Revenue 55,653,090 57,600,000 57,200,000 56,500,000 TOTAL TAXES 109,503,588 113,587,208 113,941,573 116,512,527 Licenses & Permits 42001 Building 1,856,018 1,977,498 1,575,656 1,680,025 42002 Plumbing 123,064 131,873 75,939 123,608 42003 Mech & Air Conditioning 94,690 115,931 50,031 86,552 42005 Multi-Family Dwellings 80,748 94,449 94,977 94,977 42006 Electrical 188,226 228,476 115,674 149,651 42007 Demolition 4,523 3,456 5,223 4,772 42008 Mobile Homes 11,577 11,277 1,823 13,053 42009 Sign Operating 39,817 46,989 9,906 53,918 42010 Contractor Registratn Fee 15,075 14,060 4,988 12,627 42014 Garage Sale Permit 11,140 11,217 2,860 10,750 42021 Health 208,546 302,937 300,464 300,464 42031 Alcoholic Beverage 41,428 43,377 42,173 42,456 42036 Waste Collection Permit 1,960 2,936 4,890 4,890 42041 Pipeline Fees 54,113 56,722 - 56,179 42043 Credit Access Bus. Fee 350 541 - 541 42045 Oem Permit Fees 675 1,043 1,125 1,250 42091 Miscellaneous 14,487 15,987 14,540 16,755 Total Licenses & Permits 2,746,436 3,058,768 2,300,267 2,652,467 Intergovernmental 43208 Dept Of Transportation 50,755 39,208 38,055 90,715 43301 Emergency Svcs. Revenue 1,100,570 1,095,074 1,095,074 1,083,218 Total Intergovernmental 1,151,325 1,134,282 1,133,129 1,173,933 CITY OF BAYTOWN GENERAL FUND REVENUE DETAIL City of Baytown 54 FY23 Adopted Budget54 Actual Budget Estimated Adopted Revenue 2020-21 2021-22 2021-22 2022-23 CITY OF BAYTOWN GENERAL FUND REVENUE DETAIL Charges for Services 44112 Recovery Of Damages 4,166 5,267 73,489 - 44113 Subdivision Filing Fee 116,032 113,528 103,645 113,528 44114 Vital Statistics 112,712 111,661 77,659 111,661 44115 Animal Control Fees 22,390 28,173 26,510 28,173 44116 Weed Mowing 179,968 165,979 211,607 169,731 44121 Ambulance 1,659,521 1,683,136 1,599,089 1,681,584 44125 Mun Ct Cr Card Proc Fee (3,127) (3,104) - (5,691) 44137 False Alarm Reg. & Fees 325 502 - 7,725 44141 Curbs & Drainage 4,344 4,709 3,696 5,668 44305 Other Academy Fees-Outsid 11,950 15,998 8,000 10,000 Total Charges for Services 2,108,283 2,125,849 2,103,695 2,122,378 Cultural & Recreational 44201 Facility Rental 106,405 125,641 133,685 125,641 44202 Special Events Revenue 21,775 78,419 43,016 44,754 44205 Leisure Programs 26,543 27,468 29,398 30,203 44207 Athletics Fees 93,338 156,139 94,643 100,000 44215 Concessions 62,783 94,753 78,412 65,000 Total Cultural & Recreational 310,845 482,420 379,154 365,598 TOTAL SERVICES CHARGES 2,419,128 2,608,269 2,482,849 2,487,976 Fines & Forfeitures 45001 Municipal Court 1,283,785 1,380,340 1,160,075 1,540,023 45002 Library Fees And Fines 13,318 11,891 12,870 18,507 45005 Motor Carrier Violations 78,809 86,443 76,358 90,874 Total Fines & Forfeitures 1,375,912 1,478,673 1,249,302 1,649,405 Miscellaneous 46023 Fire Inspections Fees 45,449 43,042 50,000 39,224 49001 Sale Of City Property 342,035 392,668 - 392,668 49003 Investment Interest 144,345 188,754 - 188,754 49004 Interest On Receivables 674 791 - 791 49009 Rental Of Land 109,024 124,359 96,317 124,359 49010 Phone Commissions 32,580 45,297 38,997 45,297 49022 Contributions - Misc.5,100 4,250 3,639 4,250 49028 Industrial District Pci 52,243 80,715 78,763 80,715 49091 Miscellaneous 61,639 282,914 256,067 282,913 49093 Overages And Shortages 19 - - - Total Miscellaneous 793,109 1,162,789 523,782 1,158,970 TOTAL REVENUES 117,989,498 123,029,990 121,630,902 125,635,278 Transfers 61207 From Fire/EMS SPD 300,000 - - - 61231 From Odd Trust & Agency 500,000 500,000 500,000 500,000 61298 From Wetland Center Fund - 420 420 - 61502 From Aquatics Fund 250,000 250,000 250,000 250,000 61520 From Water And Sewer Fund 1,153,962 1,501,996 1,501,996 1,561,163 62215 Revenue From MDD Fund 300,000 300,000 300,000 300,000 62216 Transer From TIRZ 241,100 241,100 241,100 246,250 62510 Revenue-BAWA 350,000 350,000 350,000 350,000 Total Other Financing Sources 3,095,062 3,143,516 3,143,516 3,207,413 TOTAL REVENUES & TRANSFERS 121,084,560$ 126,173,506$ 124,774,419$ 128,842,691$ City of Baytown 55 FY23 Adopted Budget55 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 1010 General Administration 1,270,763$ 1,449,864$ 1,126,470$ 1,768,240$ 1030 Fiscal Operations 2,306,558 2,698,579 2,432,470 3,249,298 1040 Public Affairs 574,465 964,596 612,185 1,160,777 1060 Legal Services 961,960 1,242,581 1,026,884 1,580,213 1070 ITS 3,564,314 4,959,874 4,694,681 5,604,253 1080 Planning and Development Services 3,720,788 5,048,046 4,267,656 5,502,732 1140 Human Resources 1,344,842 1,572,059 1,394,283 1,703,404 1170 City Clerk 1,050,124 1,653,075 1,440,024 1,708,490 1171 Court of Record 1,564,035 1,794,742 1,647,289 1,801,263 1190 General Overhead 5,155,129 6,365,682 4,961,841 7,289,034 Total General Government 21,512,978 27,749,097 23,603,781 31,367,704 2000 Police 29,760,442 31,495,466 29,286,976 32,339,417 2020 Fire 27,327,636 26,071,842 26,647,325 28,595,953 Total Public Safety 57,088,079 57,567,309 55,934,300 60,935,371 Public Works 3000 Public Works Administration 550,886 515,714 473,068 668,675 3010 Streets & Drainage 2,385,255 2,719,492 2,881,149 3,022,908 3020 Traffic Control 1,776,990 1,747,903 1,904,222 2,150,657 3030 Engineering 1,087,412 1,355,312 1,313,275 1,440,834 1180 City Facilities 839,046 2,804,935 3,017,219 3,243,155 Total Public Works 6,639,589 9,143,355 9,588,931 10,526,230 Health & Welfare 4000 Health & Welfare 3,785,456 5,083,297 4,035,731 5,621,867 Culture & Leisure 5000 Parks & Recreation 7,286,256 8,333,915 7,784,337 9,442,183 6000 Library 2,518,193 2,807,906 2,502,734 3,025,919 Total Culture & Leisure 9,804,450 11,141,821 10,287,071 12,468,102 Capital 223,362 2,147,118 2,389,593 1,169,217 Transfers Out 12,064,933 24,086,415 24,086,415 26,392,311 General Fund Total 111,118,845$ 136,918,411$ 129,925,823$ 148,480,802$ CITY OF BAYTOWN GENERAL FUND 101 General Government Public Safety BUDGET SUMMARY BY DEPARTMENT City of Baytown 56 FY23 Adopted Budget56 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 52,448,055$ 53,127,057$ 51,316,367$ 55,601,306$ 71003 Part Time Wages 1,022,484 1,158,911 1,150,520 1,428,269 71009 Overtime 1,944,282 2,241,831 2,156,769 2,286,243 71011 Extra Help/Temporary 6,696 5,120 - 50,000 71021 Health Insurance 7,543,620 9,351,728 5,797,755 10,019,677 71022 Tmrs 9,801,604 9,858,781 9,467,975 10,577,915 71023 Fica 4,038,707 4,254,110 3,987,575 4,593,825 71028 Workers Compensation 840,806 880,853 821,253 956,988 71041 Allowances 815,598 834,800 741,172 818,544 71043 Employee Incentives - - - 2,000 71081 Retired Employee Benefits 2,102,262 2,132,747 2,066,573 2,243,504 71091 Prsnl Srvices Reimbursed (446,461) - - - Total Personnel Services 80,117,651 83,845,937 77,505,959 88,578,271 7200 Supplies 72001 Office Supplies 211,182 237,358 225,836 243,933 72002 Postage Supplies 63,614 123,978 92,157 111,365 72004 Printing Supplies 70,255 186,285 153,909 189,211 72005 Animal Feed Supplies 29,821 30,332 30,332 37,927 72006 Clothing Allowance 30,038 40,020 39,189 40,620 72007 Wearing Apparel 485,502 524,111 486,776 566,007 72010 Garbage Bags - - - 600 72011 Disaster Supplies 5,980 15,120 6,980 15,120 72013 Program Supplies - - - 10,300 72016 Motor Vehicle Supplies 960,238 1,031,833 1,178,361 1,550,025 72017 Parts Purchase For Resale 8 - - - 72019 Supplies Purch For Resale 47,498 39,000 50,357 48,000 72021 Minor Tools 328,474 337,910 369,020 307,442 72022 Fuel For Generators 1,669 12,000 3,040 5,000 72023 Library Materials 159,949 245,000 244,002 245,000 72026 Cleaning & Janitorial Sup 138,358 187,812 171,769 197,624 72031 Chemical Supplies 196,077 306,543 304,939 625,797 72032 Medical Supplies 236,640 297,094 305,720 317,094 72036 Identification Supplies 82,074 82,925 83,056 115,070 72041 Educational Supplies 540,036 639,487 643,479 662,461 72045 Computer Software 55,097 81,199 61,599 142,507 72046 Botanical Supplies 35,863 239,949 239,949 157,543 72055 Laboratory Supplies - - - 7,200 72056 Street Marking Supplies 45,976 50,000 130,561 150,000 72061 Meeting Supplies 18,246 16,375 22,057 70,825 72091 Supplies Reimbursed (1,626) - - - Total Supplies 3,740,968 4,724,331 4,843,090 5,816,670 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY ACCOUNT City of Baytown 57 FY23 Adopted Budget57 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY ACCOUNT 7300 Maintenance 73001 Land Maintenance 625,045 711,121 692,982 1,043,410 73011 Buildings Maintenance 786,737 1,349,215 1,647,825 1,389,263 73012 Docks & Piers Maintenance 809 5,400 12,348 12,400 73013 Recreation Equip Maint 28,568 102,400 111,895 167,760 73022 Sanitary Sewers Maint 536 1,600 1,600 1,600 73025 Streets Sidewalks & Curbs 584,046 779,056 992,570 975,056 73027 Heat & Cool Sys Maint 169,920 213,077 287,500 287,500 73028 Electrical Maintenance 128,913 184,655 173,394 191,310 73041 Furniture/Fixtures Maint 143,568 202,062 190,096 195,959 73042 Machinery & Equip Maint 1,767,879 2,371,731 2,370,061 2,850,328 73043 Motor Vehicles Maint 1,004,317 950,040 976,911 1,065,490 73044 Street Signs Maint 201,549 205,300 238,815 227,450 73045 Radio & Testing Equipment 40,187 73,000 55,501 73,000 73046 Books - Maintenance 48,743 73,663 47,026 65,663 73048 Signal Systems Maint 143,158 198,000 199,542 218,000 73049 Barricades Maint 25,045 38,350 35,100 40,620 73053 Vehicle Repair-Collision (4,039) - - - 73055 Maintenance On Computers 230,975 256,500 256,235 256,500 73091 Maintenance Reimbursed (11,156) - - - Total Maintenance 5,914,799 7,715,170 8,289,401 9,061,309 City of Baytown 58 FY23 Adopted Budget58 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY ACCOUNT 7400 Services 74001 Communication 716,761 944,600 937,394 1,113,661 74002 Electric Service 700,058 927,900 927,900 927,900 74003 Street Lighting 728,596 1,116,035 1,116,035 1,116,035 74004 Water & Sewer 1,403 2,500 2,500 2,500 74005 Natural Gas 86,119 111,400 80,289 111,400 74007 Twc Claims Paid 83,545 75,000 65,089 85,000 74011 Equipment Rental 844,179 905,823 869,639 951,441 74020 Outside Contracts 122,533 171,013 155,333 181,513 74021 Special Services 2,585,530 3,961,343 3,384,763 4,534,383 74022 Audits 86,755 128,092 114,528 143,092 74023 Industrial Appraisal 35,000 42,000 39,281 50,000 74026 Janitorial Services 120,143 172,439 427,224 416,323 74029 Service Awards 60,775 72,000 70,245 117,000 74031 Wrecker Service (15,940) 6,000 7,000 7,000 74036 Advertising 193,744 257,110 177,104 269,610 74042 Education & Training 672,067 1,077,610 962,535 1,260,725 74045 In-State Investigatv Trvl 2,615 5,038 4,300 4,316 74047 Support Of Prisoners 57,436 62,562 62,562 62,562 74051 Non City Facility Rental 38,903 38,340 38,110 38,340 74054 Council Reimbursables - 1,000 250 1,000 74056 Vacant Lot Cleaning 53,340 200,000 179,339 200,000 74058 Landfill Fees 57,736 167,749 140,985 164,749 74061 Demolition Of Structures 235,664 500,000 500,000 500,000 74063 Uniform Rental - - 53,572 65,000 74064 Staff Development - - - 99,000 74070 Elections 193,166 551,000 606,269 600,000 74071 Association Dues/Subscrpt 74,747 127,019 108,309 155,873 74072 Legislative Services 27,484 70,000 136,000 220,000 74082 Confidential 12,820 25,000 25,000 25,000 74091 Services Reimbursed 5,437 - 22,680 - 74123 Instructor Fees 30,636 30,000 30,680 30,000 74210 General Liability Ins 28,386 35,000 31,744 44,442 74211 K-9 Insurance 5,398 6,000 5,398 6,000 74220 Errors & Omissions 45,414 50,000 57,050 79,870 74230 Law Enforcement Liability 53,729 60,000 75,300 105,420 74240 Auto Liability 221,886 237,000 234,896 328,854 74241 Auto Collision 205,835 220,000 236,878 343,473 74242 Auto Catastrophic 45,762 47,500 - - 74271 Mobile Equipment 37,152 40,000 36,214 40,000 74272 Real & Personal Property 415,041 450,000 451,950 600,000 74277 Flood Insurance 41,699 95,000 95,823 105,000 74280 Bonds 444 500 494 500 74281 Employee Fraud 4,569 5,439 4,541 5,439 74290 Misc Liability - 41,000 45,000 75,000 74295 Deductibles 102,557 135,000 181,389 150,000 74999 Perf Cont Energy Savings - 49,960 49,960 49,960 Total Services 9,019,120 13,220,972 12,751,553 15,387,381 City of Baytown 59 FY23 Adopted Budget59 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY ACCOUNT 7500 Sundry 75051 Court Cost 4,923 18,244 14,189 21,228 75061 Medical - Preemployment 4,894 7,300 7,300 7,700 75064 Medical Services 16,196 64,000 26,322 34,714 77106 Light Contract Reimb 12,000 12,000 12,000 12,000 Total Sundry & Other 38,012 101,544 59,811 75,642 Total Operating 98,830,552 109,607,955 103,449,815 118,919,274 8000 Capital Outlay 80001 Items < $10,000 56,325 24,694 28,730 16,650 80021 Special Programs - - - 300,000 82011 Building & Improvements (6,146) - - 326,000 83027 Heating & Cooling System - - - - 84042 Machinery & Equipment 88,787 194,736 428,175 167,147 84043 Motor Vehicles 13,920 1,927,688 1,932,688 359,420 84048 Signal Systems 20,475 - - - 85001 Construction 50,000 - - - Total Capital Outlay 223,362 2,147,118 2,389,593 1,169,217 9000 Other Financing Uses 91201 To Municipal Ct Security 115,814 164,272 164,272 114,860 91226 To Miscellaneous Police 423,717 416,750 416,750 416,750 91228 To Police Academy 1,550 - - - 91290 To FEMA 8,695 - - - 91298 To Wetland Research Ctr 286,481 236,909 236,909 296,201 91350 To Gen Capital Proj Fund 1,876,285 6,266,964 6,266,964 7,264,500 91351 To Capital Improvemnt Prg 6,142,000 14,250,000 13,500,000 18,000,000 91450 To Accrued Leave-General 2,351,520 2,851,520 2,851,520 - 91500 To Solid Waste Fund 250,000 250,000 250,000 - 91540 To Bayland Island 208,870 - - - 91550 To Internal Service Fnd 350,000 325,000 325,000 300,000 91552 To Warehouse Operations 50,000 75,000 75,000 - Total Other Financing Uses 12,064,933 24,836,415 24,086,415 26,392,311 9900 Contingencies 99001 Contingencies - - - 250,000 99002 Unforeseen/New Initiative - 326,924 - 1,750,000 Total Contingencies - 326,924 - 2,000,000 TOTAL EXPENDITURES 111,118,846$ 136,918,411$ 129,925,823$ 148,480,802$ City of Baytown 60 FY23 Adopted Budget60 1010 GENERAL ADMINISTRATION – PROGRAM SUMMARY Program Description The General Administration Department consists of two main divisions, the City Manager’s office and the City Council. It also includes expenditures that are not directly associated with any other department within the General Fund. The City Manager is the chief executive and administrative officer of the City and is responsible for general administration of the City's affairs and serves as a liaison between the policy making and administrative branches of the City government. The City Manager provides City Council with the information needed to conduct the affairs of the City and coordinate the implementation of their decisions. This division oversees the operations of all City departments and reviews and updates management policies and regulations. Major Goals •Ensure delivery of City services in an effective and efficient manner through responsible administration. •Ensure that the response to citizen complaints and requests for action are performed in a timely manner. •Assist in the development of neighborhood organizations and coordinate implementation of neighborhood improvement projects and activities. •Conduct City Council meetings in accordance with the provisions of the City Charter and Ordinances. •Continue to provide quality information the citizens receive from local government by working with educational, business and neighborhood groups to communicate city events, public hearings and city staff initiatives. •Coordinate Council activities, negotiate contracts and supervise the staff to provide efficient and effective municipal services to the City of Baytown. Major Objectives •Provide the Council with timely and meaningful information. •Maintain up-to-date policies and regulations. •Encourage an innovative approach to problem resolution. •Supervise and coordinate the staff and provide oversight to all departmental operations. •Maintain a long-range outlook and provide the Council with recommendations for the future. •Act as the City's ambassador in developing and maintaining relations with outside agencies. •Implement the City’s 5-Year Community-based Strategic Plan •Develop the Annual Implementation Plan City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 6161 1010 GENERAL ADMINISTRATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 838,330$ 864,038$ 726,718$ 965,257$ 71003 Part Time Wages 68,135 88,000 74,000 79,000 71021 Health Insurance 39,636 79,035 34,293 88,915 71022 Tmrs 152,028 160,354 130,399 175,247 71023 Fica 54,626 74,208 47,900 78,989 71028 Workers Compensation 1,190 1,276 999 1,358 71041 Allowances 18,049 18,000 14,883 19,275 Total Personnel Services 1,171,994 1,284,911 1,029,192 1,408,040 7200 Supplies 72001 Office Supplies 6,939 8,700 7,967 8,700 72002 Postage Supplies 153 600 125 600 72004 Printing Supplies 1,070 2,000 2,000 5,000 72007 Wearing Apparel 819 3,000 3,157 4,500 72041 Educational Supplies - - - 7,000 72061 Meeting Supplies - - - 9,000 Total Supplies 8,982 14,300 13,250 34,800 7300 Maintenance 73041 Furniture/Fixtures Maint 410 2,500 1,500 2,500 Total Maintenance 410 2,500 1,500 2,500 7400 Services 74021 Special Services 11,773 63,803 13,200 202,500 74042 Education & Training 51,029 53,850 51,078 72,800 74054 Council Reimbursables - 1,000 250 1,000 74071 Association Dues/Subscrpt 26,576 29,500 18,000 46,600 Total Services 89,378 148,153 82,528 322,900 Total Operating 1,270,763 1,449,864 1,126,470 1,768,240 8000 Special Programs 80021 Special Programs - - - 300,000 Total Special Programs - - - 300,000 TOTAL DEPARTMENT 1,270,763$ 1,449,864$ 1,126,470$ 2,068,240$ City of Baytown FY23 Adopted Budget62 1030 FISCAL OPERATIONS – PROGRAM SUMMARY Program Description The Fiscal Operations Department consists of Accounting, Payroll, Treasury, Budgeting, and Purchasing. This Department is responsible for administering the City’s fiscal affairs in accordance with applicable local, state and federal guidelines. The Department manages the annual audit, annual budget and advises management on all aspects of financial planning and debt management for the City. The Department is responsible for collection and disbursement of all City funds and implementation of effective internal control systems for the City of Baytown. The Department also actively manages the City’s investment portfolio in compliance with the Public Funds Investment Act (PFIA) and the City’s adopted investment policy. Major Goals •Ensure that all financial transactions are accurately reported in a timely manner and comply with relevant local, state, federal and international standards and controls. •Provide timely and accurate financial information to assist with management decision making, strategy development and policy formulation. •Provide quality budget development and analysis to foster financial accountability and the responsible use of City funds. •Promote a better understanding of financial policies and procedures amongst internal and external customers. •Improve purchasing practices within user departments to optimize the use of resources and increase the efficiency and effectiveness of city operations. •Review and improve cash collection procedures throughout the City. •Actively manage the City’s investment portfolio to help further City policy objectives taking account of prevailing market conditions and the general economic and regulatory environments. Major Objectives •Develop financial policies that promote financial stability and sustainability in a changing political and economic environment. •Achieve efficiencies in accounting and reporting activities through greater use of technology. •Promote staff development to maintain a motivated team, create opportunities for professional growth and provide a succession plan. •Continue to receive external recognition for excellence, e.g. the GFOA Distinguished Budget Presentation Award, the GFOA Certificate of Achievement for Excellence in Financial Reporting, etc. •Review and refine the City’s investment policies to stay in compliance with PFIA and respond effectively to evolving economic conditions. Services Provided •Financial planning and oversight of all financial applications. •Payroll and accounts payable. •All City collections, deposits, investments and cash/debt management. •Project cost management and reporting. •Budget management and preparation. •Financial reporting, internal control and annual audit. •Fixed assets tracking and reporting. •Grant assistance and reporting. •Procurement services – purchasing and contracting. •General financial support and assistance to City Administration, City Departments and component units. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 6363 1030 FISCAL OPERATIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 1,211,376$ 1,320,985$ 1,055,975$ 1,318,069$ 71003 Part Time Wages 10,668 39,150 32,937 36,956 71009 Overtime 101 16,586 15,502 20,666 71021 Health Insurance 181,169 235,788 128,627 235,788 71022 Tmrs 216,855 242,119 187,445 246,670 71023 Fica 90,514 104,877 79,942 106,013 71028 Workers Compensation 1,599 1,803 1,999 1,822 71041 Allowances 10,256 10,800 10,057 12,600 Total Personnel Services 1,722,537 1,972,107 1,512,485 1,978,583 7200 Supplies 72001 Office Supplies 11,138 18,743 17,494 18,743 72002 Postage Supplies 5,217 11,020 9,690 10,720 72004 Printing Supplies 2,024 3,000 2,778 4,250 72007 Wearing Apparel 947 2,100 1,883 2,800 72041 Educational Supplies - 750 750 750 Total Supplies 19,326 35,613 32,595 37,263 7300 Maintenance 73001 Land Maintenance - - - 156,433 73011 Buildings Maintenance - 12,344 15,247 17,387 73041 Furniture/Fixtures Maint 3,487 10,200 9,355 9,500 Total Maintenance 3,487 22,544 24,601 183,320 7400 Services 74011 Equipment Rental 7,542 8,544 8,542 9,544 74021 Special Services 398,842 428,681 354,481 443,547 74022 Audits 86,755 128,092 114,528 143,092 74023 Industrial Appraisal 35,000 42,000 39,281 50,000 74026 Janitorial Services - - 240,521 265,474 74036 Advertising 9,885 12,000 6,907 7,500 74042 Education & Training 20,007 39,418 35,743 50,110 74063 Uniform Rental - - 53,572 65,000 74064 Staff Development - - - 5,000 74071 Association Dues/Subscrpt 3,178 9,580 9,213 10,865 Total Services 561,209 668,315 862,789 1,050,132 Total Operating 2,306,559 2,698,579 2,432,470 3,249,298 TOTAL DEPARTMENT 2,306,559$ 2,698,579$ 2,432,470$ 3,249,298$ City of Baytown FY23 Adopted Budget64 1040 PUBLIC AFFAIRS –PROGRAM SUMMARY Program Description The Public Affairs Department is the primary communicator of the City of Baytown Government story. The City recognizes the value of citizen engagement that includes a proactive approach. Public Affairs is responsible for media relations, City messaging, marketing, video production, public channel 16, social media, event planning and implementation, special projects, oversight of content on official City websites, and oversight of the Tourism Division. Public Affairs also develops and provides leadership over the state and federal legislative program. The office curates and crafts content about various departments, employees, programs, and initiatives within the organization and works collaboratively with community partners. Major Goals •Providing transparent information to establish and maintain trust with the community. •Building awareness of local government initiatives and programs. •Creating interest in the community via marketing campaigns and storytelling. •Improve the reputation and image of the City by sharing positive information with the community and surrounding areas. •Improve awareness of Baytown’s resources and amenities to potential visitors and residents. •Ensure state and federal associations, stakeholders, and policymakers are aware of and consider Baytown’s legislative priorities. Major Objectives •Market Baytown as a top destination to live, work and play. •Drive positive coverage of the City of Baytown by pushing out information and positive stories about the organization, community and community partners. •Develop marketing and promotional campaigns that effectively cultivate an appreciation for the natural environment, arts and culture, community amenities, job and educational opportunities. •Attract new residents by promoting community amenities and resources. •Actively promote the community through statewide and nationwide networking initiatives. •Support strategic initiatives by promoting information about programs, positive outcomes, projects and accolades. •Draft a list of legislative priorities and actively engage state and federal policymakers on matters of importance to Baytown. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 6565 1040 PUBLIC AFFAIRS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 256,259$ 426,860$ 269,947$ 298,310$ 71003 Part Time Wages 19,790 - - - 71009 Overtime 5,929 500 231 300 71021 Health Insurance 31,520 52,690 27,068 39,518 71022 Tmrs 47,109 78,476 48,143 56,535 71023 Fica 21,065 33,022 20,184 24,297 71028 Workers Compensation 729 568 706 418 71041 Allowances 4,108 4,800 3,571 3,600 Total Personnel Services 386,508 596,916 369,851 422,977 7200 Supplies 72001 Office Supplies 2,826 2,300 2,869 2,300 72002 Postage Supplies - 32,550 16,775 20,000 72004 Printing Supplies 5,582 86,060 63,768 72,000 72016 Motor Vehicle Supplies 86 2,000 149 500 72041 Educational Supplies 59 4,000 1,708 4,000 72045 Computer Software - 600 300 500 72061 Meeting Supplies - - 3,482 30,000 Total Supplies 8,553 127,510 89,052 129,300 7300 Maintenance 73041 Furniture/Fixtures Maint - 1,000 - - 73043 Motor Vehicles Maint 245 - - - Total Maintenance 245 1,000 - - 7400 Services 74021 Special Services 79,436 104,250 36,351 247,000 74036 Advertising 90,949 108,000 27,194 102,000 74042 Education & Training 7,629 25,200 16,792 24,500 74064 Staff Development - - - 1,000 74071 Association Dues/Subscrpt 1,144 1,720 6,944 14,000 74072 Legislative Services - - 66,000 220,000 Total Services 179,159 239,170 153,282 608,500 Total Operating 574,465 964,596 612,185 1,160,777 8000 Capital Outlay 80001 Items < $10,000 - 5,900 - - Total Capital Outlay - 5,900 - - TOTAL DEPARTMENT 574,465$ 970,496$ 612,185$ 1,160,777$ City of Baytown FY23 Adopted Budget66 1060 LEGAL SERVICES – PROGRAM SUMMARY Program Description The Legal Department is a service-oriented department providing counsel to the City Council, the Baytown Area Water Authority (BAWA), the Baytown Crime Control and Prevention District (CCPD), the Baytown Fire Control, Prevention, and Emergency Medical Services District (FCPEMSD), the Baytown Municipal Development District (MDD), and the Baytown Hospitality Public Facilities Corporation (PFC), as well as to their boards and commissions. The department also gives legal advice to officers and employees of the City relating to their powers and duties in such capacities. Legal services provided by the department include drafting and negotiating contracts, prosecuting violations of the transportation, health and penal codes as well as the Code of Ordinances, and representing and coordinating the representation of the City in various civil matters ensuring that the rights and interests of the City are being appropriately protected and pursued. Major Goals •Provide dependable legal advice to the City Council and to the Boards of Directors of BAWA, CCPD, FCPEMSD, and MDD and their boards and commissions as well as the officers and employees of the City. •Draft, review and negotiate legal instruments for City projects in order to achieve the desired project goals while ensuring that the City’s interests are adequately protected. •Represent the City, BAWA, CCPD, FCPEMSD, MDD, and PFC in legal proceedings in an effective, zealous manner. •Prosecute all cases filed in Municipal Court. •Remain current on state and federal laws and regulations applicable to the City, BAWA, CCPD, FCPEMSD, and MDD. •Serve on the negotiating teams for collective bargaining as well as in meet and confer. Major Objectives •Legal counsel Support all legal opinions, whether written or oral, with case or statutory authority, as appropriate. Ensure that all requests for written opinions are honored in a timely manner. •Legal representation Zealously represent the City, BAWA, CCPD, FCPEMSD, MDD, and PFC and protect their prospective interests. Ensure court-imposed deadlines are met. •Legal documentation Ensure all contracts accomplish the intended purposes while providing sufficient protections. Maintain all written memorandum opinions issued by the department. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 6767 1060 LEGAL SERVICES - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 535,030$ 621,122$ 534,461$ 644,893$ 71003 Part Time Wages - - 13,032 - 71009 Overtime 37 5,160 1,000 - 71011 Extra Help/Temporary - 5,120 - 50,000 71021 Health Insurance 52,847 79,035 36,445 79,035 71022 Tmrs 96,936 114,720 95,585 116,874 71023 Fica 39,201 48,273 39,319 50,229 71028 Workers Compensation 701 830 660 863 71041 Allowances 10,732 9,900 8,864 11,700 Total Personnel Services 735,483 884,160 729,365 953,594 7200 Supplies 72001 Office Supplies 5,317 4,375 4,120 6,376 72002 Postage Supplies 263 800 667 800 72045 Computer Software - 3,000 - - Total Supplies 5,580 8,175 4,786 7,176 7300 Maintenance 73046 Books - Maintenance 35,263 42,943 26,270 43,943 Total Maintenance 35,263 42,943 26,270 43,943 7400 Services 74021 Special Services 172,604 263,500 239,833 275,000 74042 Education & Training 10,450 31,024 19,004 33,500 74064 Staff Development - - - 2,000 74071 Association Dues/Subscrpt 2,561 4,279 3,273 6,500 Total Services 185,615 298,803 262,111 317,000 7500 Sundry Charges 75051 Court Cost 20 8,500 4,352 8,500 Total Sundry & Other 20 8,500 4,352 8,500 Total Operating 961,960 1,242,581 1,026,884 1,330,213 9900 Other Financing Uses 99001 Contingencies - - - 250,000 Total Contingencies/Other - - - 250,000 TOTAL DEPARTMENT 961,960$ 1,242,581$ 1,026,884$ 1,580,213$ City of Baytown FY23 Adopted Budget68 1070 INFORMATION TECHNOLOGY SERVICES – PROGRAM SUMMARY Program Description The Information Technology Services (ITS) Department has the responsibility of effectively administering all enterprise information technology throughout the City. ITS is responsible for the computers, cellular telephones, 2-way radios, and voice-over-ip (VoIP) telephone system for all City departments. ITS assists those departments in providing quality services to the community through the utilization of effective systems. Major Goals •Provide exceptional customer service to all City departments. •Provide hardware and software expertise to all City departments to maintain a highly productive workplace. •Ensure all enterprise services are fit for use and purpose. •Expand knowledge of, and partnerships with, other public entities in the greater Houston area. Major Objectives •Transition Verizon M2M to NetMotion enterprise VPN •Implement Tyler Munis Financials, Human Resources, and Utility Billing suite of applications •Implement Tyler Incode v10 Municipal Court application •Perform bottom up review of Versaterm CAD and reimplement noted areas of improvement •Partner with Harris County Universal Services to implement the Law Enforcement Network Search (LENS) capability Supported Sites: Site Address: Supported Sites: Site Address: 911 Center 7800 N Main Street Parks Evergreen Warehouse 1799 Tri City Beach Road BAWA 7425 Thompson Road Parks N.C. Foote Park 2428 West Main BAWA-East 5339 E. Grand Parkway S. Parks Nature Center 6213 Bayway Drive Brunson 311 W. Texas Avenue Parks Service Center I 1210 Park Street City Hall 2401 Market Street Parks Service Center II 1106 Park Street Emergency Management 205 E. Wye Drive Parks Town Square 213 W. Texas Ave Facilities 2101 Market Street Parks Wetlands Center 1724 Market Street Fire Administration 201 E. Wye Drive Pirate’s Bay Water Park 5300 East Road Fire Station 1 4123 Garth Road Police Academy 203 E. Wye Drive Fire Station 2 2323 Market Street Police Administration 3200 N. Main Street Fire Station 3 3311 Massey Tompkins Road Police Annex 3300 N. Main Street Fire Station 4 910 E. Fayle Police CVT 307 S. Main Street Fire Station 5 7722 Bayway Drive Police Gun Range 3307 McLean Road Fire Station 6 10166 Pinehurst Drive Police Jail 3100 N. Main Street Fire Station 7 7215 Eastpoint Blvd. Police Substation 3530 Market Street South Command 109 S. Main Street Public Works Administration 2123 Market Street Fire Training Facility 7022 Bayway Drive Public Works Central Plant 1709 W. Main Street Health Administration 220 W. Defee Public Works East Plant 3030 Ferry Road Health Animal Services 705 N. Robert Lanier Drive Public Works Northeast Plant 8808 Needlepoint Road Health Mosquito Control 806 W. Nazro Street Public Works Traffic 2103 Market Street Library 1009 W. Sterling Avenue Public Works West Plant 1510 I-10 East Municipal Court 3120 N. Main Street Tech Garage 2511 ½ Cedar Bayou Road Parks Administration 2407 Market Street Utility Billing 2505 Market Street Parks Evergreen Clubhouse 1530 Evergreen Road Future Utility Billing 315 W. Texas Avenue City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 6969 1070 INFORMATION TECHNOLOGY SERVICES - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 1,072,281$ 1,098,971$ 1,027,241$ 1,237,294$ 71009 Overtime 2,598 20,000 - 20,000 71021 Health Insurance 168,304 197,588 121,751 223,933 71022 Tmrs 201,599 210,974 190,816 230,134 71023 Fica 81,672 88,776 78,114 98,899 71028 Workers Compensation 5,944 7,616 5,700 9,595 71041 Allowances 60,798 61,500 56,963 61,500 Total Personnel Services 1,593,196 1,685,424 1,480,586 1,881,353 7200 Supplies 72001 Office Supplies 9,594 10,000 6,245 10,000 72002 Postage Supplies 62 250 100 250 72021 Minor Tools 4,868 4,000 3,135 4,000 Total Supplies 14,524 14,250 9,480 14,250 7300 Maintenance 73001 Land Maintenance 14,428 - - - 73011 Buildings Maintenance 66,389 60,500 59,255 - 73027 Heat & Cool Sys Maint 34,547 - - - 73042 Machinery & Equip Maint 970,602 1,374,100 1,365,555 1,697,350 73045 Radio & Testing Equipment 40,187 67,500 51,275 67,500 73055 Maintenance On Computers 230,975 256,500 256,235 256,500 Total Maintenance 1,357,128 1,758,600 1,732,320 2,021,350 7400 Services 74001 Communication 188 906,600 904,500 1,090,300 74002 Electric Service 41,690 - - - 74011 Equipment Rental 478,017 485,000 484,000 485,000 74021 Special Services 30,723 40,000 38,245 40,000 74042 Education & Training 48,847 70,000 45,550 70,000 74064 Staff Development - - - 2,000 Total Services 599,465 1,501,600 1,472,295 1,687,300 Total Operating 3,564,314 4,959,874 4,694,681 5,604,253 TOTAL DEPARTMENT 3,564,314$ 4,959,874$ 4,694,681$ 5,604,253$ City of Baytown FY23 Adopted Budget70 1080 PLANNING & DEVELOPMENT SERVICES – PROGRAM SUMMARY Program Description The Planning and Development Services Department, in three divisions, leads the City's efforts in long-range and neighborhood planning; it implements the zoning, subdivision, and building codes by providing services to developers and residents; provides annexation analysis and service plans; implements the city’s community block grant program and provides building permit and inspection services. The department provides staff support to the Planning and Zoning Commission, Community Development Advisory Committee, Construction Board of Adjustment and Appeals, Sign Committee, Zoning Board of Adjustments, and the Development Review Committee. The Planning and Development Services Department works to improve property maintenance by coordinated code enforcement efforts, including the review, inspection, and registration of substandard and vacant structures, multi-family dwelling, manufactured home parks, and signs. Major Goals •Continue to improve workflows in Energov as appropriate. •Continue to implement the Bayway Drive Corridor plan. •Perform major update to the Unified Land Development Code, subdivision regulations, landscaping and parking regulations. •Continue process improvements for the overall development process and customer service. •Continue to improve interdivisional relationships inside the department and interdepartmental relationships in the development review process. •Continue aggressive code enforcement and address substandard structures to improve neighborhood quality and image. •Begin implementation of the new comprehensive plan. •Propose amendments to City code to encourage redevelopment in older parts of the city. •Develop performance metrics to evaluate current review processes. Major Objectives •Work with individual neighborhoods, developers and property owners for better education concerning subdivision and zoning code; assist them with issues they may have regarding new and redevelopment. •Amend development codes to address glitches and to keep up with industry standards for zoning, parking, signs, and subdivision regulations. •Continually improve the online permitting system. •Conduct regular builder/developer forums to improve communication with external customers. •Continue to monitor the Customer Satisfaction Survey and provide feedback to City management. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 7171 1080 PLANNING & DEVELOPMENT SERVICES - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 1,779,429$ 2,030,081$ 1,650,946$ 1,974,873$ 71009 Overtime 8,077 - - 15,000 71021 Health Insurance 341,077 408,348 241,439 434,693 71022 Tmrs 322,350 374,523 294,962 394,649 71023 Fica 128,715 157,596 120,544 169,602 71028 Workers Compensation 4,271 5,325 4,470 5,536 71041 Allowances 28,029 30,000 22,400 28,800 Total Personnel Services 2,611,947 3,005,873 2,334,761 3,023,154 7200 Supplies 72001 Office Supplies 5,449 6,500 7,283 7,000 72002 Postage Supplies 7,713 11,550 5,747 12,050 72004 Printing Supplies 6,244 10,210 9,446 14,720 72007 Wearing Apparel 4,046 4,348 5,553 6,443 72016 Motor Vehicle Supplies 13,867 19,640 13,500 25,640 72021 Minor Tools 1,208 1,700 1,700 2,500 72041 Educational Supplies 38 1,500 1,500 1,500 Total Supplies 38,565 55,448 44,730 69,853 7300 Maintenance 73041 Furniture/Fixtures Maint 16,003 14,000 11,600 18,000 73043 Motor Vehicles Maint 10,737 15,580 15,580 15,580 Total Maintenance 26,740 29,580 27,180 33,580 7400 Services 74003 Street Lighting 728,596 1,116,035 1,116,035 1,116,035 74021 Special Services 32,564 250,000 169,391 657,000 74036 Advertising 21,320 27,110 18,104 29,110 74042 Education & Training 20,296 48,340 44,160 53,340 74061 Demolition Of Structures 235,664 500,000 500,000 500,000 74064 Staff Development - - - 5,000 74071 Association Dues/Subscrpt 5,097 15,660 13,295 15,660 Total Services 1,043,536 1,957,145 1,860,985 2,376,145 Total Operating 3,720,788 5,048,046 4,267,656 5,502,732 8000 Capital Outlay 80001 Items < $10,000 789 4,000 4,000 4,650 84043 Motor Vehicles - 91,600 91,600 40,500 Total Capital Outlay 789 95,600 95,600 45,150 TOTAL DEPARTMENT 3,721,576$ 5,143,646$ 4,363,256$ 5,547,882$ City of Baytown FY23 Adopted Budget72 1140 HUMAN RESOURCES – PROGRAM SUMMARY Program Description Human Resources is committed to building an engaged workplace of belonging through inclusion and respect that fosters growth and innovation. Through partnerships and collaboration, Human Resources provide solution-focused services to attract, develop, reward, and retain a high performing workforce. The Department of Human Resources is a full-service department supporting a comprehensive range of Human Resource needs, many of which are driven by evolving State and Federal legislation. The department performs various Human Resource functions by taking the following actions: developing and interpreting policy; acting as internal consultants to all departments on human resources related issues; maintaining employment practices consistent with applicable legislation; resolving employee concerns, grievances, and appeals; administering and resolving workers’ compensation and unemployment issues and claims; providing training and development; maintaining equitable and competitive compensation practices; and managing the City’s insurance programs. The department also administers Civil Service, Collective Bargaining and Meet and Confer. Major Goals •Develop and implement a comprehensive approach to identify and utilize key sources to recruit talent. •Develop the City employment brand as an employer of choice. •Deliver a high-quality candidate experience. •Provide training and tools for the recruitment and hiring process. •Identify new courses and expand the HUB. •Provide “just in time” talent management resources. •Incorporate individual development plans into performance management. •Continually develop of Human Resources staff to meet today’s and tomorrow’s needs. •Promote and improve solutions focused customer service. •Increase efficiency in Human Resources processes/workflows. •Develop the Human Resources brand. •Review Health Benefits Program to determine potential cost-effective measures. •Continue to develop Wellness Initiatives for employees to increase well-being and engagement. •Continue to evaluate overall compensation to maintain market competitiveness. •Stay abreast of current legislation, especially Healthcare Reform, to assure legal compliance. •Advise City Managers, Directors, and Supervisors regarding policies and procedures to ensure equitable application for all City employees. •Maintain Performance Management Program. •Participate in Collective Bargaining and Meet and Confer negotiations as needed. Major Objectives •Transition our organization from performance evaluation to ongoing performance management •Develop the organizational culture as defined in the City’s Core Values •Create opportunities to increase employee engagement City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 7373 1140 HUMAN RESOURCES - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 769,869$ 795,927$ 741,662$ 856,949$ 71003 Part Time Wages 155 6,900 6,933 20,000 71009 Overtime 46 1,000 944 1,000 71021 Health Insurance 132,118 131,725 100,799 144,898 71022 Tmrs 138,359 146,445 131,977 162,287 71023 Fica 52,582 61,623 52,932 69,741 71028 Workers Compensation 1,006 1,059 980 1,199 71041 Allowances 9,626 9,600 8,914 9,600 Total Personnel Services 1,103,763 1,154,279 1,045,142 1,265,674 7200 Supplies 72001 Office Supplies 4,146 7,400 5,678 5,000 72002 Postage Supplies 493 2,100 1,575 1,500 72041 Educational Supplies 86,056 73,100 73,080 73,100 Total Supplies 90,695 82,600 80,333 79,600 7300 Maintenance 73042 Machinery & Equip Maint 819 2,800 677 - Total Maintenance 819 2,800 677 - 7400 Services 74021 Special Services 74,998 120,000 101,576 120,000 74029 Service Awards 21,672 25,000 40,245 42,000 74036 Advertising 22,381 13,000 24,758 22,000 74042 Education & Training 18,426 118,300 84,318 144,300 74064 Staff Development - - - 5,000 74071 Association Dues/Subscrpt 2,398 5,580 4,912 4,830 Total Services 139,874 281,880 255,809 338,130 7500 Sundry Charges 75061 Medical - Preemployment 49 - - - 75064 Medical Services 9,641 50,500 12,322 20,000 Total Sundry & Other 9,690 50,500 12,322 20,000 Total Operating 1,344,842 1,572,059 1,394,283 1,703,404 TOTAL DEPARTMENT 1,344,842$ 1,572,059$ 1,394,283$ 1,703,404$ City of Baytown FY23 Adopted Budget74 1170 CITY CLERK – PROGRAM SUMMARY Program Description The City Clerk Department maintains official City records, administers elections, issue birth and death certificates, assists citizens and departments in search for information, responds to requests for public information, issues various permits, processes recordations and serves as the City’s records manager, elections administrator, public information officer and local registrar in accordance with Federal, State and local laws. Major Goals •Process public information requests in compliance with the Texas Public Information Act and the City’s Public Information Request Policy. •Plan and administer the City’s general election and any special municipal elections as deemed appropriate by the Council and/or the Special Districts (CCPD & FCPEMSD). •Continue updates to the City’s Records Management Policy and Program and best practices across the organization regarding city-wide Electronic Records Retention and the Disposition Program with Laserfiche as the records management program. •Process birth and death certificates in compliance with the State Law and local regulations. •Plan and process all City and special district agendas and minutes in compliance with State and Local regulations. •Continue to undertake and promote process improvements both internally and in coordination with other departments to ensure effective, efficient and customer-focused solutions. •Support City Management’s “Culture Code” vision by participating in BaytownU trainings, programs and curriculum. Major Objectives •Coordinate with Harris County and Chambers County in administering general and special elections to include City’s General Election for the positions of Council Members of Districts 1, 2 and 3. •Promote and support the City’s Records Management Program to all City Departments to include training, technical support and the disposition of records in accordance to State Law and the City’s Records Management Policy. •Continue implementation of Laserfiche Records Management Software in City Clerk’s Office to include the migration of paper records to electronic records in order to achieve paperless status with a focus on contracts, agreements and property records. •Coordinate records projects for the migration of records into Laserfiche for Finance, Engineering, and Planning and Development Services, in support of the City’s new software program Tyler Technologies Energov. •Migrate all paper processes related to licenses and permits administered by the City Clerk to electronic using the City’s new software program Tyler Technologies Energov. •Complete the re-organization of staff and duties for operational efficiencies and succession planning. •Administer oaths, statements and training to all elected and appointed officials as it relates to the Texas Open Meetings Act and Texas Public Information Act. •Continue to promote to seek applicants for Boards and Commissions. •Update the City of Baytown Public Information SOPs and web presence. •Complete the migration of vital statistics application process and electronic records management process, in order to increases customer service and promote best practices. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 7575 1170 CITY CLERK - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 421,520$ 492,631$ 456,538$ 541,984$ 71003 Part Time Wages 83,209 32,021 - 33,622 71009 Overtime 8,712 7,500 - 8,500 71011 Extra Help/Temporary 6,696 - - - 71021 Health Insurance 46,928 92,208 50,011 131,725 71022 Tmrs 77,067 90,815 76,630 97,434 71023 Fica 36,964 38,214 39,311 41,875 71028 Workers Compensation 674 657 1,363 720 71041 Allowances 6,919 6,900 5,324 5,400 Total Personnel Services 688,688 760,946 629,177 861,261 7200 Supplies 72001 Office Supplies 14,735 13,000 10,921 13,000 72002 Postage Supplies 2,276 2,000 1,958 2,000 72004 Printing Supplies 4,062 5,000 4,511 5,000 Total Supplies 21,073 20,000 17,390 20,000 7300 Maintenance 73042 Machinery & Equip Maint 1,725 1,900 1,935 2,000 73046 Books - Maintenance 7,992 23,650 14,097 14,650 Total Maintenance 9,717 25,550 16,032 16,650 7400 Services 74021 Special Services 104,236 237,463 117,597 147,463 74036 Advertising 18,520 17,000 20,436 20,000 74042 Education & Training 1,689 25,450 17,494 25,450 74051 Non City Facility Rental 12,600 13,740 13,740 13,740 74064 Staff Development - - - 2,000 74070 Elections 193,166 551,000 606,269 600,000 74071 Association Dues/Subscrpt 360 926 926 926 Total Services 330,571 845,579 776,462 809,579 7500 Sundry Charges 75051 Court Cost 76 1,000 963 1,000 Total Sundry & Other 76 1,000 963 1,000 Total Operating 1,050,124 1,653,075 1,440,024 1,708,490 TOTAL DEPARTMENT 1,050,124$ 1,653,075$ 1,440,024$ 1,708,490$ City of Baytown FY23 Adopted Budget76 1171 COURT OF RECORD – PROGRAM SUMMARY Program Description The Municipal Court of Record in the City of Baytown, Texas was created to provide a more efficient disposition of cases arising in the municipality. The Judicial division, Municipal Court division and the Marshal Program division perform their duties under the direction and control of the presiding judge in accordance with City Charter and State laws. Major Goals •Provide a fair, impartial system for timely adjudication of misdemeanor offenses within the jurisdiction of the Municipal Court of Record in the City of Baytown. •Improve efficiency and effectiveness with upgraded Tyler/TCM Technology/Incode 10. •System clean up to include purge of old cases (adjudicated and unadjudicated) up to 2006. •Improve compliance of case resolution. •Increase Marshal department productivity by effectively serving outstanding warrants through innovative measures- including neighborhood blocking and apartment rent rolls. Increase Marshal overtime to work weekends. •Increase community outreach and education. •Improve service effectiveness to indigent persons and defendant’s suffering mental health/substance abuse. •Implement internal program for increased communication efficiency for staff (ie. Slack/Microsoft Teams). •Provide court security training certification seminar to qualify PD officers to work overtime in court. •Implement SB6 requirements for bond reform. Major Objectives •Continue to modify and update standard operating procedure as changes are made to each desk •Review and revision of all MACROS, templates, forms in TCM for compliance with state law •Proper retention and destruction of electronically filed cases prior to 2012 which are currently in a “closed status” as stored on INCODE. •Review and upgrade of fines and costs. •Comprehensive system clean-up of old cases (including those with judgments as allowed by recent legislative initiatives) which remain open but are deemed as uncollectible. •Implement jury module for online participation and enrollment •Improve physical environment – including separate offices/space for Marshal department as part of First Responder building construction. •Incorporate messaging system for more effective and efficient communication on a daily basis •Implement software for project management i.e. Monday. •Complete and implement employee policy and procedures manual •Implement e-filing system for defendants and attorney. •Implement e-signature capabilities for defendants and attorneys •Greater participation in community outreach for traffic safety education. •Work in close proximity to mental health crisis intervention response team to divert mentally challenge persons out of criminal system. •Obtain required OCA training and set up ability to access the PSRS reporting system. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 7777 1171 COURT OF RECORD - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 873,511$ 985,289$ 916,647$ 1,022,845$ 71009 Overtime 5,959 20,000 14,893 25,000 71021 Health Insurance 191,983 223,933 153,892 223,933 71022 Tmrs 157,142 180,107 163,841 183,028 71023 Fica 62,012 75,788 66,850 78,661 71028 Workers Compensation 4,338 5,074 5,166 5,388 71041 Allowances 5,415 5,400 5,014 5,400 Total Personnel Services 1,300,360 1,495,591 1,326,302 1,544,254 7200 Supplies 72001 Office Supplies 13,945 13,000 12,710 13,000 72002 Postage Supplies 17,397 22,500 21,897 22,500 72004 Printing Supplies 13,812 13,000 12,302 13,000 72007 Wearing Apparel 4,836 4,000 3,746 6,460 72016 Motor Vehicle Supplies 5,525 5,000 5,563 5,760 72021 Minor Tools 3,519 4,000 33,491 4,099 72026 Cleaning & Janitorial Sup 2,764 3,000 2,764 3,000 72041 Educational Supplies 1,346 1,205 1,195 1,205 72061 Meeting Supplies - - - 2,400 Total Supplies 63,145 65,705 93,668 71,423 7300 Maintenance 73011 Buildings Maintenance 58,050 - - - 73041 Furniture/Fixtures Maint 14,652 60,603 59,561 26,217 73043 Motor Vehicles Maint 4,192 5,000 5,546 6,800 Total Maintenance 76,895 65,603 65,107 33,017 7400 Services 74001 Communication 3,228 1,000 900 900 74002 Electric Service 14,088 - - - 74011 Equipment Rental 12,538 12,538 12,538 12,538 74021 Special Services 59,454 105,467 104,423 85,884 74026 Janitorial Services 11,912 13,586 13,586 13,586 74042 Education & Training 11,416 23,525 20,851 23,450 74051 Non City Facility Rental 7,063 5,100 5,100 5,100 74064 Staff Development - - - 5,000 74071 Association Dues/Subscrpt 2,610 2,883 2,883 2,883 Total Services 122,308 164,098 160,280 149,341 7500 Sundry Charges 75051 Court Cost 1,327 3,744 1,932 3,228 Total Sundry & Other 1,327 3,744 1,932 3,228 Total Operating 1,564,035 1,794,742 1,647,289 1,801,263 8000 Capital Outlay 82011 Building & Improvements - - - 46,000 Total Capital Outlay - - - 46,000 TOTAL DEPARTMENT 1,564,035$ 1,794,742$ 1,647,289$ 1,847,263$ City of Baytown FY23 Adopted Budget78 1180 CITY FACILITIES - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 263,489$ 273,168$ 231,394$ 354,120$ 71009 Overtime 6,420 6,000 12,000 12,000 71021 Health Insurance 55,709 79,035 32,391 105,380 71022 Tmrs 47,913 49,662 42,832 68,533 71023 Fica 19,785 20,897 18,235 29,446 71028 Workers Compensation 345 4,529 723 5,451 Total Personnel Services 393,663 433,292 337,576 574,930 7200 Supplies 72001 Office Supplies 4,143 5,000 5,869 5,800 72007 Wearing Apparel 3,815 3,700 2,575 2,575 72016 Motor Vehicle Supplies 7,983 15,000 10,014 9,000 72021 Minor Tools 22,924 24,000 23,816 24,000 72022 Fuel For Generators 1,669 12,000 3,040 5,000 72026 Cleaning & Janitorial Sup 8,521 9,050 7,649 9,050 Total Supplies 49,054 68,750 52,963 55,425 7300 Maintenance 73001 Land Maintenance 72,770 - - - 73011 Buildings Maintenance 190,968 957,006 1,236,000 1,236,500 73027 Heat & Cool Sys Maint 67,243 213,077 287,500 287,500 73043 Motor Vehicles Maint 2,869 10,500 7,206 8,000 Total Maintenance 333,851 1,180,583 1,530,706 1,532,000 7400 Services 74002 Electric Service - 927,900 927,900 927,900 74005 Natural Gas 23,547 111,400 80,289 111,400 74021 Special Services 37 20,000 19,750 20,000 74026 Janitorial Services 25,901 47,010 47,010 - 74042 Education & Training 12,217 15,000 20,525 20,000 74064 Staff Development - - - 1,000 74071 Association Dues/Subscrpt 776 1,000 500 500 Total Services 62,478 1,122,310 1,095,974 1,080,800 Total Operating 839,046 2,804,935 3,017,219 3,243,155 8000 Capital Outlay 84042 Machinery & Equipment - - 32,000 - Total Capital Outlay - - 32,000 - TOTAL DEPARTMENT 839,046$ 2,804,935$ 3,049,219$ 3,243,155$ This cost center provides funding to maintain city facilities. City of Baytown FY23 Adopted Budget79 1190 GENERAL OVERHEAD - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages -$ -$ -$ 150,000$ 71081 Retired Employee Benefits 2,102,262 2,132,747 2,066,573 2,243,504 Total Personnel Services 2,102,262 2,132,747 2,066,573 2,393,504 7200 Supplies 72001 Office Supplies 8,308 14,500 14,551 14,500 72002 Postage Supplies 1,370 1,500 200 1,500 72004 Printing Supplies - 1,500 1,500 - Total Supplies 9,678 17,500 16,251 16,000 7300 Maintenance 73011 Buildings Maintenance 10,452 211,290 211,290 - Total Maintenance 10,452 211,290 211,290 - 7400 Services 74001 Communication 696,916 - - - 74007 Twc Claims Paid 83,545 75,000 65,089 85,000 74011 Equipment Rental 163,526 154,572 120,000 154,572 74021 Special Services 783,840 1,051,250 850,000 830,000 74029 Service Awards 39,103 47,000 30,000 75,000 74042 Education & Training 27,152 50,000 25,000 50,000 74071 Association Dues/Subscrpt 3,300 7,000 1,000 1,000 74072 Legislative Services 27,484 70,000 70,000 - 74210 General Liability Ins 28,386 35,000 31,744 44,442 74211 K-9 Insurance 5,398 6,000 5,398 6,000 74220 Errors & Omissions 45,414 50,000 57,050 79,870 74230 Law Enforcement Liability 53,729 60,000 75,300 105,420 74240 Auto Liability 221,886 237,000 234,896 328,854 74241 Auto Collision 205,835 220,000 236,878 343,473 74242 Auto Catastrophic 45,762 47,500 - - 74271 Mobile Equipment 37,152 40,000 36,214 40,000 74272 Real & Personal Property 415,041 450,000 451,950 600,000 74277 Flood Insurance 41,699 95,000 95,823 105,000 74280 Bonds 444 500 494 500 74281 Employee Fraud 4,569 5,439 4,541 5,439 74290 Misc Liability - 41,000 45,000 75,000 74295 Deductibles 102,557 135,000 181,389 150,000 74999 Perf Cont Energy Savings - 49,960 49,960 49,960 Total Services 3,032,738 2,927,221 2,667,726 3,129,530 Total Operating 5,155,129 5,288,758 4,961,841 5,539,034 8000 Capital Outlay 84043 Motor Vehicles - 1,573,353 1,573,353 - Total Capital Outlay - 1,573,353 1,573,353 - 9000 Other Financing Uses 91351 To Capital Improvemnt Prg - 750,000 - - 99002 Unforeseen/New Initiative - 326,924 - 1,750,000 Total Contingencies/Other - 1,076,924 - 1,750,000 TOTAL DEPARTMENT 5,155,129$ 7,939,035$ 6,535,194$ 7,289,034$ General overhead includes expenditures that are not directly associated with any other department within the General Fund. The major components are insurance, street lighting, funding for the merit pay plan, special programs and contingencies. City of Baytown FY23 Adopted Budget80 2000 POLICE – PROGRAM SUMMARY Program Description “The mission of the Baytown Police Department is to carry out our sworn duties to protect and serve all citizens of our community by partnering with them to reduce crime and enhance quality of life, with honor, integrity and professionalism.” Administration The Police Department is under the administration of the Chief of Police. Supporting the Police Chief is a staff that includes the following personnel. A) One Administrative Assistant B)One Corporal Position; Aide to the Chief C) One Assistant City Attorney; Legal Advisor D) Two Internal Affairs Investigators E)Professional Standards Lieutenant The rest of the Police Department is divided into three Bureaus, and the Communications Division. Each Bureau is led by an Assistant Chief, while the Communications Division is led by a civilian administrator. The Operations Bureau is the central provider of Police services, consisting of uniform patrol and Detectives for the City of Baytown. This bureau is the largest and most visible bureau in the Police Department, and normally the first to respond to calls for service from the public. The Investigations Division is responsible for investigating all crimes within the City limits of Baytown consisting of Persons Crime, Property Crime, Crime Scene Investigators, a Crime Analyst, and Special Operations investigators. The Operations Bureau also oversees, Commercial Motor Vehicle Inspections (CMV), Canine Support (K-9); Drone Support (UAS) and the Street Crimes Unit. The Planning Bureau is significant to accomplishing the Department Mission by Providing all support functions to the Police Department. The support functions are divided into three divisions: A)The Support Services Division is responsible for the Baytown Police Department budget, police facilities, equipment, vehicles, fleet maintenance, IT services and research / development. B)The Training Division consists of the police training and personnel officers. Police training is responsible for in-service and enhanced police training. Personnel department is responsible for recruiting and hiring of new employees in the Police Department. C)The Domestic Violence/ Family Services Division is responsible for assisting citizens with crime victim compensation, court accompaniment, assistance with u-visa and advocating for the victim. The Logistics Bureau significantly supports the Department Mission by maintaining partnerships and assisting the other bureaus in developing citizen collaboration as a conduit between the Police Department and the Public. Programs in the Logistics Bureau include Jail Division, Crime Prevention, DARE, Crime Stoppers, Neighborhood Watch Programs, Citizens Police Academy, Citizens on Patrol (COP’s) and the Community Service Specialists (formerly CSO). The Jail Division is responsible for the care and safety of all prisoners while incarcerated in the Municipal Jail The Communications Division is a consolidated communications center responsible for dispatching all critical services provided by the City of Baytown. The Division serves as the telecommunications interface between the public and all emergency services, (Police, Fire, and EMS), as well as General Governmental services. Major Goals The major goals and objectives of the Baytown Police Department are based on the Community-oriented Strategic Plan in support of its Four Initiatives: Community Partnerships, Mental Health Response, Community Policing, and Accountability/ transparency. Each of these goals, objectives and funding are needed in order to achieve the developed support of these initiatives. •Detect and apprehend those involved in criminal activities in the City of Baytown. •Provide quality written reports and records of all incidents investigated. •Conduct thorough follow up criminal investigations to enhance the certainty of successful prosecutions. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 8181 2000 POLICE – PROGRAM SUMMARY •Reduction of crime through community involvement. •Increase traffic enforcement and streamline the electronic ticket management program. •To actively solicit information and ideas from the public. •Promote Baytown Crime Stoppers as well as the Campus Crime Stoppers programs. •Promote community involvement in the Citizens Police Academy and Alumni programs. •Reduce complaints against officers by conducting thorough internal affairs investigations. •Thoroughly investigate all complaints against Department personnel in a timely manner. •Promote and foster efficiency in Jail Operations related to the welfare of inmates as well as the processing and releasing of inmates and their property. •Increased enforcement of commercial vehicles through the CVE (Commercial Vehicle Enforcement Unit). •Continue to move forward with technology, which assists in processing, identifying and accessing criminal information. •Develop a higher degree of expertise of Detectives in the investigation of criminal offenses through updated and advanced training. •Emphasize and encourage better and more thorough crime scene investigation and physical evidence collection to facilitate identifying the actor or what actually occurred. •Increase the pressure on narcotics users, sellers and distributors through proactive enforcement and prosecution. •Improve on career development and the quality of police supervision. •Update policies and procedures to meet the standards of Best Practices as outlined by the State of Texas. •Improve the productivity, efficiency, and delivery of customer service within the Communications Division. •Improve productivity and efficiency of 9-1-1 telecommunicators. •Continue to improve telecommunicators training needs for intermediate, advanced and Master Telecommunicator TCOLE certifications. •Continue to provide lifesaving Emergency medical dispatcher program and training. Major Objectives •Always striving to enhance good public relations by exhibiting the heart of a servant to the public whom we have sworn “To serve and protect.” •Protect lives and property of all citizens equally, with our own lives if necessary, until justice prevails. •Patrol the City with a positive attitude and a determined focus toward deterring and detecting crimes, and apprehending those who commit crimes. •Respond appropriately and professionally to all calls for police services. •Utilize and be receptive to new techniques and methods of investigations by encouraging innovative and proactive thinking of the investigators. •Reduction of the fear of crime, assisted by all officers in the Department. •Improvement of the Department image in the community. •To raise awareness among the criminal element that crime will never be tolerated here and such acts will result in swift apprehension and vigorous prosecution. •Provide a more secure environment for the Citizens of Baytown and to enhance the quality of life in our City. •Interface with the community and encourage the various community organizations to participate in the effort against criminal activity. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 8282 2000 POLICE - SERVICE LEVEL BUDGET * * 2025 Communications division reorganized under Police Department during FY2016. Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 18,843,239$ 19,360,466$ 18,512,747$ 19,063,072$ 71003 Part Time Wages 109,580 136,173 125,000 136,172 71009 Overtime 586,829 712,590 712,590 717,590 71021 Health Insurance 2,537,031 3,148,232 1,956,329 3,451,200 71022 Tmrs 3,454,734 3,570,284 3,377,818 3,739,115 71023 Fica 1,415,033 1,501,210 1,420,967 1,649,925 71028 Workers Compensation 324,325 348,677 313,233 383,626 71041 Allowances 12,907 13,200 10,300 9,000 71091 Prsnl Srvices Reimbursed (78,379) - - - Total Personnel Services 27,205,298 28,790,833 26,428,985 29,149,699 7200 Supplies 72001 Office Supplies 28,132 29,258 29,258 30,308 72002 Postage Supplies 10,596 13,000 13,000 13,000 72004 Printing Supplies 5,834 6,700 6,200 6,200 72005 Animal Feed Supplies 11,466 11,932 11,932 13,527 72006 Clothing Allowance 29,260 35,100 35,100 35,700 72007 Wearing Apparel 166,260 171,665 171,454 183,840 72016 Motor Vehicle Supplies 496,824 542,160 639,700 799,205 72021 Minor Tools 137,086 162,224 138,664 118,341 72026 Cleaning & Janitorial Sup 12,735 15,580 15,480 15,480 72032 Medical Supplies 667 1,600 1,600 1,600 72036 Identification Supplies 81,328 82,325 82,475 114,470 72041 Educational Supplies 146,575 156,041 155,391 129,285 72045 Computer Software - 2,995 2,995 3,245 72061 Meeting Supplies 15,203 12,975 15,375 15,975 Total Supplies 1,141,967 1,243,555 1,318,624 1,480,176 7300 Maintenance 73001 Land Maintenance 38,767 40,953 42,708 43,208 73011 Buildings Maintenance 65,370 4,140 4,140 4,140 73027 Heat & Cool Sys Maint 22,086 - - - 73041 Furniture/Fixtures Maint 7,449 9,500 9,500 9,500 73042 Machinery & Equip Maint 440,122 523,837 523,637 585,678 73043 Motor Vehicles Maint 265,420 266,000 280,900 306,000 73046 Books - Maintenance 1,991 2,070 2,070 2,070 73053 Vehicle Repair-Collision (4,039) - - - Total Maintenance 837,166 846,500 862,955 950,596 7400 Services 74002 Electric Service 78,902 - - - 74004 Water & Sewer 1,403 2,500 2,500 2,500 74005 Natural Gas 3,566 - - - 74011 Equipment Rental 97,120 99,970 99,970 135,120 74021 Special Services 18,887 18,933 59,000 19,433 74026 Janitorial Services 48,201 50,538 71,543 71,633 74031 Wrecker Service (15,940) 6,000 7,000 7,000 74036 Advertising 1,470 11,000 11,000 21,000 74042 Education & Training 253,405 301,226 301,226 360,467 74045 In-State Investigatv Trvl 2,615 5,038 4,300 4,316 74047 Support Of Prisoners 57,436 62,562 62,562 62,562 74064 Staff Development - - - 15,000 74071 Association Dues/Subscrpt 4,726 11,011 11,011 12,501 74082 Confidential 12,820 25,000 25,000 25,000 Total Services 564,612 593,778 655,112 736,532 City of Baytown FY23 Adopted Budget83 2000 POLICE - SERVICE LEVEL BUDGET * * 2025 Communications division reorganized under Police Department during FY2016. Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7500 Sundry Charges 75061 Medical - Preemployment 4,845 7,300 7,300 7,700 75064 Medical Services 6,555 13,500 14,000 14,714 Total Sundry Charges 11,400 20,800 21,300 22,414 Total Operating 29,760,442 31,495,466 29,286,976 32,339,417 8000 Capital Outlay 84042 Machinery & Equipment - 14,696 14,696 - 84043 Motor Vehicles - -- 93,920 Total Capital Outlay - 14,696 14,696 93,920 TOTAL DEPARTMENT 29,760,442$ 31,510,162$ 29,301,672$ 32,433,337$ City of Baytown FY23 Adopted Budget84 2020 FIRE – PROGRAM SUMMARY Program Description The Baytown Fire Department is an all-hazard risk management agency that is divided into four major sections: Administration, Operations, Logistics, and Planning. Each section consists of divisions: Administrative/Support, Emergency Response, Emergency Medical Services, Community Risk Reduction, Emergency Management, Training, and Logistics. The Fire Chief serves as the Director and has overall responsibility of all Fire Department functions. The Emergency Management (EM) Division is also assigned to the Fire Department under the direction of the Fire Chief. The EM Division coordinates all City-wide preparedness, mitigation, response, and recovery for major incidents, disasters, and homeland security threats. The EM Division operates, manages and maintains several community warning and alert systems , serves as the city’s Data Custodian for the State of Texas Emergency Assistance Registry (STEAR), and operates the Community Chemical Emergency Warning Siren System. Emergency Management responsibilities also include; managing, with industry, the Local Emergency Planning Committee (LEPC), a Superfund Amendments and Reauthorization Act (SARA) mandated community hazardous materials planning, community awareness and education committee; development, review, and maintenance of the City’s Emergency Operations Plan and associated annexes; maintenance and upgrades to the Emergency Operations Center; serving as the reporting and record keeping point for Tier II reports; and coordinating FEMA and Homeland Security Grants, pre-and post-disaster federal and state recovery funding, and hazard mitigation grant projects. EM also provides public education and community outreach initiatives and manages the Community Emergency Response Team (CERT) program. The EM Division continues to maintain several Memorandums of Understanding and Interlocal Agreements for mutual aid assistance with various response agencies and jurisdictions. Since 2011 the EM Division has been regulating all custodial care facilities in which three or more people reside and receive care. Finally, the Division reviews plans for new pipelines that transport regulated hazardous materials to ensure compliance with City and federal hazmat regulations and reviews applications for oil and gas wells to ensure their emergency plans meet requirements set forth in City ordinance. Administration is responsible for organizing and directing the activities of the Baytown Fire Department and provides strategic leadership, administrative support, analyzes operations for cost effectiveness, represents the department with government entities and other operating units, processes fire and EMS reports, procurement, budgeting, EMS billing, and coordination with Human Resources on personnel issues. Administration provides EMS medical oversight and quality assurance / quality improvement, medical director liaison, protocol development and review, Texas Department of State Health Services provider license, DEA compliance, HIPAA compliance, medical supply procurement, medical field training oversight, hospital relations and Regional Advisory Council participation. Additionally, Administration oversees the Community Risk Reduction (CRR) Division. The CRR Division is responsible for public education, fire investigations, code inspections of public and mercantile buildings, plans review and code enforcement. The Division provides significant interface with other city, county, and governmental agencies. They ensure compliance with all fire and life safety codes. Properties that are inspected can range from daycare centers, to assisted living facilities, schools, restaurants, and other businesses. Fire Operations is responsible for providing high quality, high value emergency and non-emergency services in a prompt, professional, compassionate manner and for assisting with public education on fire and life safety issues. Emergency Response Division personnel provide the following services to the citizens and visitors of Baytown: fire and life safety education, fire suppression, emergency medical services, homeland security preparation and response, hazardous materials responses, technical rescue services, water rescue services and a variety of other emergency and non-emergency services. The fundamental and unique mission of the Baytown Fire Department Emergency Medical Services Division (EMS) is to develop and continually improve our medical care system to ensure high quality patient care and appropriate response in emergency situations. The EMS Division is a customer (patient) based service comprised of men and women who are dedicated to providing the highest level and quality of medical care to our customers – the residents, visitors and guests of our great city. The EMS Division is responsible for providing the highest quality education for individuals who provide emergency medical services. Planning is responsible for all aspects of Fire Department strategic planning and community risk assessment including the coordination and management of Center for Public Safety Excellence (CPSE) Accreditation and Insurance Services Office (ISO) Public Protection Classification (PPC) Rating requirements. Also assigned to Planning is the Training Division which is responsible for developing career specific Knowledge, Skills, and Abilities to ensure all department members can perform at a competent level in all disciplines that we provide while at the same time reducing preventable injuries. The 2023 training plan will incorporate numerous training elements such as monthly hands on and computer-based training, officer development, specialized training, operational scenarios, certification courses and promotional preparedness. Logistics is responsible for physical resource management that includes fleet, facilities, and equipment. Specific responsibilities include operations of the fleet services maintenance building, maintenance of fleet and facilities, purchase of apparatus/equipment, and capital projects. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 8585 2020 FIRE – PROGRAM SUMMARY Major Goals •Provide prompt, efficient out of hospital care to the level required to reduce pain and suffering. •Prevent death from sudden cardiac arrest and medical emergencies. •Prevent all fire deaths. •Prevent property losses from fire. •Mitigate damage from natural and human-caused disasters. •Prevent/mitigate negative economic community impact. •Coordinate response and recovery efforts to natural and human-caused disasters such as acts of terrorism and threats to critical infrastructure and key resources. •Maintain disaster planning and preparation of city staff & departments. •Coordinate the timely communication of disaster and threat information to City Employees and the public. •Coordinate city-wide disaster training and exercises. •Improve community resilience and disaster preparedness. •Maintain effective Public Emergency Warning System. •Provide for First Responder deployment post-disaster. •Maintain customer service systems for internal and external customers. •Establish an agency-wide culture of continuous improvement. Major Objectives •Implement a more efficient and effective process for accessing, updating, and managing fire department policies. •Identify and implement programs or processes for professional development of fire department officers. •Update the Baytown Fire Department Five-Year Strategic Plan. •Provide cost efficient and effective service based on NFPA 1710, ISO, and community expectations. •Aggressively deliver community risk reduction life and fire safety education to the community. •Improve fire apparatus and ambulance dependability and longevity by establishing a comprehensive vehicle maintenance and replacement program. •Improve survivability rate of cardiac arrest patients, influenced by community CPR training and Public Access Defibrillators program. •Ensure prompt emergency response based on NFPA standards by developing and implementing a comprehensive dispatch and response program. •Establish an effective operational program for the Fire Training Field. •Consistently ensure our actions are safe, professional, efficient and effective. •Actively seek to provide other community services within the scope of our mission. •Provide WMD/CBRNE/HazMat services to the community and region. •Continue the process for obtaining International Accreditation by completing the Fire and Emergency Services Self- Assessment. •Identify areas for improvement within the ISO scoring system and develop an implementation plan for improvement measures. •Deliver at least one community-wide disaster preparedness outreach program. •Create and deliver Emergency Management 101 courses to select audiences. •Coordinate design and delivery of at least one TDEM/DHS approved exercises for City Staff. •Maintain City Basic Emergency Operations Plan and 23 annexes while continuing the transition to the new annex model provided by TDEM. •Maintain personnel competence through providing and facilitating city-wide training & education. •Maintain Employee Disaster Staging Plan to include Humble Civic Center Plan. •Maintain and update Web Page and manage social media information sharing with community. •Validate and correct annual (STEAR) data and import into Swiftreach prior to Hurricane Season. •Seek Grants, Awards, and other funding opportunities for Emergency Management. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 8686 2020 FIRE - SERVICE LEVEL BUDGET ** ** 2030 Emergency Management division reorganized under Fire Department during FY2016. Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 17,087,729$ 15,556,080$ 16,758,108$ 17,189,438$ 71003 Part Time Wages - 12,000 - - 71009 Overtime 1,005,967 1,032,833 1,001,032 1,024,731 71021 Health Insurance 2,033,997 2,344,709 1,594,268 2,331,536 71022 Tmrs 3,319,361 2,981,644 3,190,148 3,224,332 71023 Fica 1,343,917 1,254,652 1,304,249 1,385,738 71028 Workers Compensation 290,567 282,213 282,503 312,726 71041 Allowances 599,166 594,600 553,187 603,969 71091 Prsnl Srvices Reimbursed (329,797) - - - Total Personnel Services 25,350,906 24,058,729 24,683,494 26,072,470 7200 Supplies 72001 Office Supplies 12,729 18,028 18,382 16,528 72002 Postage Supplies 5,820 7,050 6,055 7,050 72004 Printing Supplies 1,514 5,000 3,158 5,000 72006 Clothing Allowance 778 4,920 4,089 4,920 72007 Wearing Apparel 242,761 275,920 239,350 287,670 72011 Disaster Supplies 5,980 15,120 6,980 15,120 72016 Motor Vehicle Supplies 147,666 180,000 205,653 311,000 72021 Minor Tools 63,846 35,210 31,972 42,775 72026 Cleaning & Janitorial Sup 19,488 20,500 20,546 26,312 72031 Chemical Supplies 2,458 21,750 21,601 115,000 72032 Medical Supplies 217,884 219,869 239,740 239,869 72036 Identification Supplies 746 600 581 600 72041 Educational Supplies 40,011 76,600 73,440 88,800 72061 Meeting Supplies 295 1,200 1,000 1,200 72091 Supplies Reimbursed (1,626) - - - Total Supplies 760,351 881,767 872,548 1,161,844 7300 Maintenance 73001 Land Maintenance 16,807 17,305 17,074 52,305 73011 Buildings Maintenance 103,941 700 700 700 73027 Heat & Cool Sys Maint 7,781 - - - 73041 Furniture/Fixtures Maint 23,531 34,200 27,342 37,775 73042 Machinery & Equip Maint 313,325 340,944 337,193 421,644 73043 Motor Vehicles Maint 341,934 277,000 274,024 352,000 73045 Radio & Testing Equipment - 5,500 4,226 5,500 73048 Signal Systems Maint 21,749 28,000 26,557 28,000 73091 Maintenance Reimbursed (11,156) - - - Total Maintenance 817,912 703,649 687,115 897,924 7400 Services 74001 Communication 5,114 9,000 5,827 8,000 74002 Electric Service 92,937 - - - 74005 Natural Gas 18,555 - - - 74011 Equipment Rental 3,038 3,400 3,038 3,400 74020 Outside Contracts 122,533 171,013 155,333 181,513 74021 Special Services 55,039 91,676 69,421 91,676 74026 Janitorial Services 14,815 18,159 15,484 33,159 74042 Education & Training 66,036 112,875 111,267 111,875 74064 Staff Development - - - 11,000 74071 Association Dues/Subscrpt 14,965 21,574 21,118 23,092 74091 Services Reimbursed 5,437 - 22,680 - Total Services 398,468 427,697 404,167 463,715 Total Operating 27,327,636 26,071,842 26,647,325 28,595,953 City of Baytown FY23 Adopted Budget87 2020 FIRE - SERVICE LEVEL BUDGET ** ** 2030 Emergency Management division reorganized under Fire Department during FY2016. Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 8000 Capital Outlay 80001 Items < $10,000 - - - 12,000 82011 Building & Improvements (6,147) - - - 84042 Machinery & Equipment 38,250 40,000 39,734 40,000 84043 Motor Vehicles 13,620 100,000 98,912 - Total Capital Outlay 45,724 140,000 138,646 52,000 TOTAL DEPARTMENT 27,373,360$ 26,211,842$ 26,785,971$ 28,647,953$ City of Baytown FY23 Adopted Budget88 3000 PUBLIC WORKS ADMINISTRATION – PROGRAM SUMMARY Program Description The administrative support staff maintains service and maintenance records for Public Works/Utilities. The support staff is also responsible for handling all personnel related duties such as time keeping, payroll change forms and all clerical related duties necessary for the Director of Public Works and both Assistant Directors. The staff responds to residents’ needs both in person and by telephone; and maintains excellent customer service. The support staff is responsible for dispatching work orders to the field crews via work order system and also acts as a liaison among the field crews, citizens and supervisors. The support staff ensures all purchases made are in compliance with the budget as well as monitoring contracts to ensure expenditures does not exceed contract amounts. Major Goals •Respond to citizen concerns and dispatch to the appropriate division within a reasonable time frame. •Maintain excellent service to the citizens when they come to Public Works or call on the telephone. Major Objectives •Provide accurate and complete information to citizens calling Public Works. •Accurately enter employee data for all Public Works employees. •Monitor customer satisfaction reports and provide above average customer service at all levels. City of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 8989 3000 PUBLIC WORKS ADMINISTRATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 266,713$ 266,010$ 265,296$ 345,583$ 71009 Overtime 3,533 1,500 1,800 1,800 71021 Health Insurance 52,847 52,690 40,319 65,863 71022 Tmrs 48,622 49,015 47,778 62,165 71023 Fica 19,388 20,625 19,809 26,712 71028 Workers Compensation 347 355 345 459 71041 Allowances 3,610 3,600 3,343 3,600 Total Personnel Services 395,061 393,795 378,691 506,182 7200 Supplies 72001 Office Supplies 23,914 23,000 24,081 23,000 72002 Postage Supplies 410 2,000 - 2,000 72007 Wearing Apparel 1,954 2,000 2,097 2,000 72021 Minor Tools 3 - - - 72026 Cleaning & Janitorial Sup 9,652 11,000 10,189 11,000 72032 Medical Supplies 11 - - - Total Supplies 35,945 38,000 36,367 38,000 7300 Maintenance 73001 Land Maintenance 3,370 3,000 8,825 4,875 73011 Buildings Maintenance 22,659 14,605 14,605 14,605 73027 Heat & Cool Sys Maint 4,037 - - - Total Maintenance 48,205 17,605 23,430 19,480 7400 Services 74002 Electric Service 33,006 - - - 74005 Natural Gas 4,087 - - - 74011 Equipment Rental 1,733 5,400 1,800 1,800 74021 Special Services 340 30,000 750 30,000 74026 Janitorial Services 10,776 12,463 12,830 12,463 74042 Education & Training 21,733 18,000 18,750 40,000 74064 Staff Development - - - 20,000 74071 Association Dues/Subscrpt - 450 450 750 Total Services 71,676 66,313 34,580 105,013 Total Operating 550,886 515,714 473,068 668,675 TOTAL DEPARTMENT 550,886$ 515,714$ 473,068$ 668,675$ City of Baytown FY23 Adopted Budget90 3010 STREETS – PROGRAM SUMMARY Program Description The Streets Division operates concrete crews responsible for the maintenance and repair of concrete streets, sidewalks, medians, driveways, curbs and gutters. Additional responsibilities include the daily operation of the concrete delivery program, which provides concrete for all other city departments. Major Goals •Respond to citizen’s service request in a timely manner. •Increase the productivity of the concrete crew by cross training personnel. •Increase preventive repairs on streets. •Repair/Replace sidewalks, driveways, curbs & gutters, streets within reasonable and acceptable time frame. Major Objectives •Schedule workload more efficiently. •Increase accountability for the quality of work. •Improve Customer Service. •Restore property to same or better conditions. City of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 9191 3010 STREETS - SERVICE LEVEL BUDGET *The Drainage division has been merged into the Storm Water Utility Fund during FY16. Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 967,057$ 1,021,932$ 962,026$ 1,034,157$ 71009 Overtime 85,614 75,000 75,241 75,000 71021 Health Insurance 205,430 277,179 167,596 276,623 71022 Tmrs 186,832 144,882 181,765 184,507 71023 Fica 76,501 95,390 75,468 79,297 71028 Workers Compensation 38,015 51,109 37,853 41,490 71041 Allowances - - 1,600 2,400 71091 Prsnl Srvices Reimbursed (16,590) - - - Total Personnel Services 1,542,860 1,665,492 1,501,550 1,693,473 7200 Supplies 72001 Office Supplies 135 - - - 72007 Wearing Apparel 13,315 10,000 9,166 10,000 72016 Motor Vehicle Supplies 73,049 60,000 70,985 66,000 72021 Minor Tools 8,951 7,000 9,500 9,500 72031 Chemical Supplies 181 1,000 425 1,000 Total Supplies 95,631 78,000 90,076 86,500 7300 Maintenance 73025 Streets Sidewalks & Curbs 555,507 740,000 955,000 940,000 73042 Machinery & Equip Maint 163 - - - 73043 Motor Vehicles Maint 120,136 100,000 129,767 100,000 Total Maintenance 675,805 840,000 1,084,767 1,040,000 7400 Services 74011 Equipment Rental - 6,000 5,935 5,935 74021 Special Services 61,363 120,000 186,821 180,000 74042 Education & Training 9,596 10,000 12,000 17,000 Total Services 70,959 136,000 204,756 202,935 Total Operating 2,385,255 2,719,492 2,881,149 3,022,908 TOTAL DEPARTMENT 2,385,255$ 2,719,492$ 2,881,149$ 3,022,908$ City of Baytown FY23 Adopted Budget92 3020 TRAFFIC CONTROL – PROGRAM SUMMARY Program Description The Traffic Control Operations Division receives and investigates traffic requests and recommends the installation and removal of traffic control devices in conformance with the latest revision of the Texas Manual of Uniform Traffic Control Devices. This division also installs, maintains and repairs all traffic control devices. These devices include traffic signals, flashing beacons, street signs, barricades and pavement markings. Traffic studies performed include turning movement counts, 24-hour volume counts, collision diagrams, speed studies and delay studies. Major Goals •Improve the safety and efficiency of the street system by the timely maintenance and installation of approved traffic control devices. •Assist other departments/divisions in the application of signs and markings to provide information and direction for parking and access to city facilities. •Review of existing traffic controls to ensure continuing applicability through the course of the City’s ever-changing demands. •Provide timely response for the repair of traffic control devices giving priority to regulatory signs and traffic signals. Major Objectives •Improve sign maintenance criteria. •Continue street marker replacement to meet MUTCD mandate. •Retro Reflectivity Sign Replacement. City of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 9393 3020 TRAFFIC CONTROL - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 699,055$ 677,292$ 715,576$ 736,079$ 71009 Overtime 60,768 45,000 55,000 55,000 71021 Health Insurance 141,331 184,415 118,329 197,588 71022 Tmrs 134,859 123,132 135,544 131,030 71023 Fica 55,620 51,813 57,098 56,310 71028 Workers Compensation 15,465 15,190 15,888 16,590 Total Personnel Services 1,107,099 1,096,842 1,097,435 1,192,596 7200 Supplies 72007 Wearing Apparel 8,480 6,000 7,625 7,500 72016 Motor Vehicle Supplies 22,104 20,000 29,313 30,000 72021 Minor Tools 15,606 18,000 18,114 8,000 72026 Cleaning & Janitorial Sup 1,109 500 1,125 1,000 72056 Street Marking Supplies 45,976 50,000 130,561 150,000 Total Supplies 93,275 94,500 186,738 196,500 7300 Maintenance 73011 Buildings Maintenance 4,170 - - - 73025 Streets Sidewalks & Curbs 37 - - - 73028 Electrical Maintenance 69,731 120,000 119,750 120,000 73042 Machinery & Equip Maint 2,021 3,000 14,500 3,000 73043 Motor Vehicles Maint 26,452 20,000 25,579 20,000 73044 Street Signs Maint 181,733 185,000 214,455 200,000 73048 Signal Systems Maint 121,409 170,000 172,985 190,000 73049 Barricades Maint 3,866 20,000 19,750 20,000 Total Maintenance 409,418 518,000 567,019 553,000 7400 Services 74002 Electric Service 142,708 - - - 74021 Special Services 3,773 15,000 11,969 165,000 74026 Janitorial Services - 3,561 3,561 3,561 74042 Education & Training 20,717 20,000 37,500 40,000 Total Services 167,199 38,561 53,030 208,561 Total Operating 1,776,990 1,747,903 1,904,222 2,150,657 8000 Capital Outlay 84042 Machinery & Equipment - 95,500 95,500 - 84043 Motor Vehicles - -- 225,000 84048 Signal Systems 20,475 - - - Total Capital Outlay 20,475 95,500 95,500 225,000 TOTAL DEPARTMENT 1,797,465$ 1,843,403$ 1,999,722$ 2,375,657$ City of Baytown FY23 Adopted Budget94 3030 ENGINEERING – PROGRAM SUMMARY Program Description The Development Engineering Division of the Public Works & Engineering Department is responsible for establishing a structure for the responsible growth and use of the City of Baytown’s public infrastructure and protecting the health, welfare and common good of its residents. Development Engineering provides this structure through the oversight of the long-range planning for water transmission and distribution, wastewater collection and treatment, drainage and detention, and roadway infrastructure. In order to protect the health, welfare and common good, Development Engineering is responsible for the permitting of all development within the floodplain, the analysis of impacts created by new developments on the water, sewer and drainage systems as well as the roadway network and traffic signal systems. composed of two branches: Development and Capital Improvement Program. The duties and responsibilities of the Development Engineering Branch include: Long Range Planning, Floodplain Management and Stormwater Management, Engineering Development Review, Traffic Engineering and Interagency Coordination. The duties and responsibilities of the Capital Improvement Program Branch include the delivery of capital improvement projects from design to construction and warranty. The Development Engineering branch provides professional engineering services and design standards for the oversight of public and private development, such as engineering design criteria, standards, Floodplain Management including the compliance with the National Flood Insurance Program and oversight of the City’s Municipal Stormwater permit compliance. Also, the branch provides long range planning for growth of the City, development activity, and provides information to the public and other City departments as requested. Major Goals •Provide a thorough review of floodplain considerations, construction drawings and plats submitted for approval through the Development Review Committee in a timely manner. •Seek funding and partnership opportunities for projects that provide solutions to flooding, traffic congestion and quality of life. •Improve the project management of Capital Improvement Projects to ensure quality design and construction; and that projects are completed on schedule and within budget. •Improve City services by reducing the backlog of maintenance and repair activities through Capital Improvement Projects, providing timely customer responses, and enforcing warranty issues. •Implement improvements in Stormwater Management to comprehensively manage compliance for all development – both on private or City property and within the public right of way. •Implement technology solutions in plan review, engineering design standards compliance, and construction management to reap the benefits of cost/time savings, and increased productivity. •Provide long range planning that provides for future growth of the City and improves the quality of life for the citizens. •Improve the professional working relationship with: the citizens of Baytown; other City departments; community organizations; local, State, and Federal agencies; consulting engineers; and contractors. Major Objectives •Implement and management of the National Pollution Discharge Elimination System (NPDES), Phase II storm water management program and permitting process. •Manage the National Flood Insurance Program and Community Rating System to reduce the cost of flood insurance to the citizens of Baytown. •Continue to improve the review of development drawing and plat review through process improvements and the Development Review Process. Implement updated engineering design criteria, approved products and standard details to reflect technological advances in materials and methods of construction (ongoing). Review and update ordinances. Review and revise policies. •Continue to improve on the tracking of internal documents. Continually review and fine-tune checklists used for review of construction plans and plats. •Implement both the Permit review and CIP design process review– including checklists, and standards integration into the City’s Community Development software. •Conduct informational meetings with contractors and sub-contractors. •Continue to plan, develop and maintain a 5 Year Capital Improvement Program (CIP) and seek funding for projects from federal, state and county sources. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 9595 3030 ENGINEERING - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 714,971$ 762,253$ 773,944$ 834,687$ 71009 Overtime 3,688 6,000 2,145 6,000 71021 Health Insurance 99,932 131,725 104,213 158,070 71022 Tmrs 128,773 140,650 136,927 161,921 71023 Fica 53,255 59,184 57,707 69,590 71028 Workers Compensation 1,565 1,553 3,903 1,434 71041 Allowances 7,124 11,400 4,971 2,400 Total Personnel Services 1,009,308 1,112,766 1,083,810 1,234,102 7200 Supplies 72001 Office Supplies 13,258 4,850 6,490 6,750 72002 Postage Supplies 795 1,750 1,710 1,750 72004 Printing Supplies - 6,040 6,010 5,860 72007 Wearing Apparel 3,373 3,650 3,200 3,600 72016 Motor Vehicle Supplies 10,599 18,750 5,500 6,000 72021 Minor Tools 1,567 1,550 1,550 3,950 72045 Computer Software 1,512 15,019 15,019 6,545 72061 Meeting Supplies 2,748 2,200 2,200 1,350 Total Supplies 33,852 53,809 41,679 35,805 7300 Maintenance 73011 Buildings Maintenance 7,138 - - - 73041 Furniture/Fixtures Maint 4,387 17,310 17,310 22,310 73042 Machinery & Equip Maint 4 - - 4,200 73043 Motor Vehicles Maint 8,940 12,500 12,500 12,500 Total Maintenance 20,468 29,810 29,810 39,010 7400 Services 74021 Special Services 232 130,000 129,049 100,000 74042 Education & Training 22,044 25,500 25,500 28,000 74071 Association Dues/Subscrpt 1,507 3,427 3,427 3,917 Total Services 23,783 158,927 157,976 131,917 Total Operating 1,087,412 1,355,312 1,313,275 1,440,834 8000 Capital Outlay 80001 Items < $10,000 - 8,000 8,000 - 84042 Machinery & Equipment - 6,500 6,500 6,500 Total Capital Outlay - 14,500 14,500 6,500 TOTAL DEPARTMENT 1,087,412$ 1,369,812$ 1,327,775$ 1,447,334$ City of Baytown FY23 Adopted Budget96 4000 PUBLIC HEALTH – PROGRAM SUMMARY Program Description The Department consists of five divisions: Animal Services, Community Services/Clean Team, Environmental Health, Mosquito Control, and Neighborhood Protection. The Department is responsible for the public environmental health concerns of the City. Included programs are: •Animal Services has an animal care component related to pet adoptions, education/outreach, fostering, volunteering and a public protection component related to aggressive/loose dogs, dog bites, wild animals, and rabies control. •Community Service program uses court assigned probationers to clean city rights-of-way and mow city foreclosed properties while the Clean Team proactively removes various types of trash and debris throughout the City. •Environmental Health performs inspections, issues permits, investigates complaints of food service establishments as well as inspecting and permitting public swimming pools, and investigates complaints of environmental pollution. •Mosquito Control provides vector control for mosquitoes in the form of adulticiding, larvaciding, investigates complaints of stagnant water and provides education and outreach to citizens in ways to reduce mosquitoes. •Neighborhood Protection proactively surveys the city for public nuisance violations associated with property maintenance such as high grass, open storage, rubbish/trash, yard parking and junk vehicles. Major Goals •Overall improvement of the Animal Services program; retaining adequate and competent staff, responding timely to the public, and providing quality care of the animals along with maximizing positive outcomes. •Prevention of food borne illness or disease and/or disease transmission to and between humans. •Improvement of access to public and environmental health information and issues by the general public. •Increase the number of properties maintained in compliance within the City and reduce litter and trash. •Increase public awareness and understanding of Animal Services, Clean Team, Environmental health, Mosquito control, and Neighborhood Protection. •Maintain Department infrastructure and resources to effectively meet the needs of the community. Major Objectives •Provide a high quality of citizen service and animal care at the Animal Shelter covering all aspects of the operation – person to person within the facility, via phone calls, or in the field protecting the public. •Continuation of standardized risk assessment and inspection programs for Food Service Establishments, Mosquito Control, and continued proactive compliance surveys by Neighborhood Protection. •Reduce litter and trash throughout the City of Baytown using Community Service and Clean Team. •Improve compliance resolution percentages of complaints in all divisions. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 9797 4000 PUBLIC HEALTH - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 1,884,787$ 2,392,851$ 1,900,140$ 2,464,306$ 71003 Part Time Wages 70,818 142,880 167,218 260,400 71009 Overtime 50,435 56,898 44,000 56,750 71021 Health Insurance 383,104 566,418 273,797 605,936 71022 Tmrs 347,328 437,966 343,048 478,608 71023 Fica 145,251 193,203 153,109 205,685 71028 Workers Compensation 12,217 21,832 11,362 18,956 71041 Allowances 22,989 16,200 21,814 23,400 71043 Employee Incentives - - - 2,000 71091 Prsnl Srvices Reimbursed (15,841) - - - Total Personnel Services 2,901,090 3,828,248 2,914,487 4,116,041 7200 Supplies 72001 Office Supplies 22,253 32,000 26,239 33,578 72002 Postage Supplies 5,330 8,600 6,062 8,760 72004 Printing Supplies 4,340 10,400 9,303 11,326 72005 Animal Feed Supplies 18,355 18,400 18,400 24,400 72007 Wearing Apparel 6,117 10,800 10,331 12,700 72010 Garbage Bags - - - 600 72016 Motor Vehicle Supplies 48,920 49,700 41,631 68,840 72017 Parts Purchase For Resale 8 - - - 72021 Minor Tools 23,073 27,692 43,855 28,967 72026 Cleaning & Janitorial Sup 23,092 61,400 53,860 61,400 72031 Chemical Supplies 115,847 196,500 182,620 349,547 72032 Medical Supplies 17,293 75,625 64,380 75,625 72045 Computer Software 42,100 47,460 37,161 8,900 72055 Laboratory Supplies - - - 7,200 72061 Meeting Supplies - - - 3,600 Total Supplies 326,729 538,577 493,841 695,443 7300 Maintenance 73001 Land Maintenance 176,798 120,000 95,042 136,000 73011 Buildings Maintenance 51,256 - - 5,000 73027 Heat & Cool Sys Maint 3,062 - - - 73041 Furniture/Fixtures Maint 9,650 5,000 6,904 24,857 73042 Machinery & Equip Maint 4,995 9,000 7,932 10,486 73043 Motor Vehicles Maint 35,830 40,000 36,319 41,400 Total Maintenance 281,591 174,000 146,197 217,743 7400 Services 74001 Communication - 15,000 12,551 - 74002 Electric Service 28,671 - - - 74005 Natural Gas 6,710 - - - 74011 Equipment Rental 3,614 5,000 7,228 7,200 74021 Special Services 73,904 89,000 84,475 151,838 74026 Janitorial Services 8,538 27,122 22,689 7,121 74042 Education & Training 19,052 32,200 26,804 41,831 74051 Non City Facility Rental 19,000 19,500 19,270 19,500 74056 Vacant Lot Cleaning 53,340 200,000 179,339 200,000 74058 Landfill Fees 56,490 144,000 117,236 141,000 74064 Staff Development - - - 10,000 74071 Association Dues/Subscrpt 3,229 5,650 4,672 5,650 Total Services 272,547 537,472 474,265 584,140 City of Baytown FY23 Adopted Budget98 4000 PUBLIC HEALTH - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7500 Sundry Charges 75051 Court Cost 3,500 5,000 6,942 8,500 Total Sundry & Other 3,500 5,000 6,942 8,500 Total Operating 3,785,456 5,083,297 4,035,731 5,621,867 8000 Capital Outlay 84042 Machinery & Equipment - - 5,750 - 84043 Motor Vehicles - 82,735 92,335 - Total Capital Outlay - 82,735 98,085 - TOTAL DEPARTMENT 3,785,456$ 5,166,032$ 4,133,817$ 5,621,867$ City of Baytown FY23 Adopted Budget99 5000 PARKS & RECREATION – PROGRAM SUMMARY Program Description The Baytown Parks and Recreation Team is responsible for providing and maintaining fun, safe, and inviting areas throughout the City of Baytown. This is accomplished through the efforts of an awarding winning team that consist of four divisions: Recreation, Parks, Aquatics, and Environmental Education. Together, our team strives to offer our community and guests a combination of new and innovate programs, amenities, educational opportunities, and countless other ways to become involved, learn something new, and help foster a sense of community. Notable responsibilities of the Department include: •Maintaining o Fifty -three parks, comprising of more than 1,061 acres o Five walking/biking trails consisting of 31.7 total miles o 125 miles of right of way and ditch mowing o 227 acres of TXDot right of ways o Multiple sports venues including four slow-pitch softball fields, two tournament quality disc golf courses, and a cricket pitch o Six spray/splash pads o 2 water parks complete with 14 slides, 3 kiddie play areas, wave pool, lazy river, FlowRider, and a NinjaCross. o 234,285 Square feet of climate-controlled rental space o A 500-acre Nature Center offering trails, picnic areas, fishing piers, and outdoor recreational space o 65 landscape beds across the City o And much more… •Programming for a better community: o Yearly swim lessons averaging nearly 450 participants. To date, over 5,000 individuals have learned to swim though working with the Baytown Parks and Recreation Aquatics team. o Year-long award-winning Science camps and nature education programming for all ages at the Eddie V. Gray Wetlands Education Center and Baytown Nature Center o Adult softball is averaging around 12 teams for Men’s Recreation, 10 teams for Thursday Coed and 8 teams for Sunday Coed. That’s almost 400 participants per season. Pickleball is averaging around 30 participants every Monday with a morning and evening session. Adult sand volleyball, arena soccer and flag football are averaging around 6 teams per season with a combined total of round 150 participants. o And much more… Notable recent team accomplishments include: •Texas Recreation and Park Society's (TRAPS) State Level: o Planning Excellence - Parks, Recreation, Trails and Open Space Master Plan •Texas Recreation and Park Society's (TRAPS) Regional Level: o Lone Star Programming – Juneteenth Celebrations o Special Event Photography award o Leisure & Cultural Arts Photography award o Innovation in Parks & Facility Development - Wetlands Classroom Remodel o Park Professional of the Year award – Tracey Prothro •Houston-Galveston Area Council’s annual Parks and Natural Areas Awards o Special Recognition- Parks Areas - Parks, Recreation, Trails and Open Space Master Plan •Texas Public Pool Council (TPPC) o Special Event of the Year – Special Pirates Night at Pirates Bay o 2022 President Elect – Jenna Stevenson City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 100100 Major Goals •Demonstrate sensitivity to citizen’s needs in planning programs and facilities. •Follow the goals and objectives of the 2021 Parks, Recreation, Trails, and Open Space Master Plan •Support the City Council’s Goals Implementation Plan and visioning priorities. •Expand promotional and marketing efforts for all special events and programs, heightening community awareness of services available. •Expand youth recreation opportunities including Youth Sports and Summer Camps •Improve the community's image and appearance by providing quality recreation programs and safe, well- maintained parks and open spaces. •Maintain scheduled Municipal Development District (MDD) construction projects and improvements for parks Enhance and promote the City’s environmental resources as an enticement to visitors. •Continue to expand the City’s trails, linking parks to neighborhood, schools and commercial areas where possible. •Explore opportunities to either encourage or take measures to capitalize on Baytown’s waterfront access •Continue developing park amenities that expand and encourage park usage in a manner that is inclusive of all age groups and capabilities. •Expand upon repertoire of existing City events. Major Objectives •Update the Aquatic Facilities Study and the Strategic Master for all aquatic facilities Continue to maintain and beautify the City’s medians •Solicit citizen involvement in planning of events, programs and new facilities. •Maintain mowing rotation times with a goal in the Parks at 2 weeks, Medians at 2 weeks, Roadsides at 8 weeks and Slope Mowing at 8 weeks. •Increase scope of weed control programs on medians and right of ways. •Provide increased information to media and make regular presentations to community groups. •Inspect playgrounds on a consistent basis. •Clean park facilities and remove litter a minimum of two times per week in all parks and seven days week in heavily used parks. •Begin Bayland Park Revitalization Project to create an amenity for other area projects. •Install a trail for toddlers and younger children within the trail system •Provide equipment at parks for seniors and patrons of limited capabilities. •Explore outdoor adventure opportunities such as zip lines or ropes course at waterfront parks such as Bayland Island and the Baytown Nature Center •Plan for and implement small gathering venues/performing arts platforms in various locations throughout the City. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 101101 5000 PARKS & RECREATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 2,765,944$ 2,866,694$ 2,613,819$ 3,140,968$ 71003 Part Time Wages 471,974 472,447 525,510 632,300 71009 Overtime 109,535 235,264 220,391 244,357 71021 Health Insurance 608,803 777,179 425,517 908,904 71022 Tmrs 510,463 523,128 480,114 609,679 71023 Fica 244,120 256,271 235,918 263,152 71028 Workers Compensation 130,676 125,340 126,710 143,216 71041 Allowances 10,757 33,800 5,229 10,800 71091 Prsnl Srvices Reimbursed (5,854) - - - Total Personnel Services 4,846,417 5,290,122 4,633,208 5,953,376 7200 Supplies 72001 Office Supplies 15,427 16,704 16,702 19,350 72002 Postage Supplies 718 708 726 885 72004 Printing Supplies 24,572 29,375 28,397 40,355 72007 Wearing Apparel 27,473 25,428 25,228 31,419 72016 Motor Vehicle Supplies 133,294 119,083 155,970 227,379 72019 Supplies Purch For Resale 47,498 39,000 50,357 48,000 72021 Minor Tools 36,060 42,534 54,682 51,311 72026 Cleaning & Janitorial Sup 52,402 58,782 52,798 62,382 72031 Chemical Supplies 77,591 87,293 100,293 160,250 72041 Educational Supplies 255,570 315,291 327,503 349,821 72045 Computer Software 11,484 12,125 6,125 7,625 72046 Botanical Supplies 35,863 239,949 239,949 157,543 Total Supplies 718,736 986,272 1,058,730 1,156,320 7300 Maintenance 73001 Land Maintenance 289,227 509,863 509,863 626,966 73011 Buildings Maintenance 131,598 78,930 96,832 104,174 73012 Docks & Piers Maintenance 809 5,400 12,348 12,400 73013 Recreation Equip Maint 28,568 102,400 111,895 167,760 73022 Sanitary Sewers Maint 536 1,600 1,600 1,600 73025 Streets Sidewalks & Curbs 10,362 39,056 37,570 35,056 73027 Heat & Cool Sys Maint 9,660 - - - 73028 Electrical Maintenance 59,182 64,655 53,644 71,310 73041 Furniture/Fixtures Maint 57,198 39,249 39,200 38,300 73042 Machinery & Equip Maint 8,209 89,150 97,300 107,850 73043 Motor Vehicles Maint 187,385 201,660 188,910 201,660 73044 Street Signs Maint 19,817 20,300 24,360 27,450 73049 Barricades Maint 21,179 18,350 15,350 20,620 Total Maintenance 823,729 1,170,613 1,188,872 1,415,146 7400 Services 74002 Electric Service 219,758 - - - 74005 Natural Gas 20,996 - - - 74011 Equipment Rental 64,911 113,720 115,166 124,654 74021 Special Services 500,599 602,257 618,367 610,657 74036 Advertising 29,218 67,000 68,047 67,000 74042 Education & Training 15,940 32,802 30,232 33,902 74051 Non City Facility Rental 240 - - - 74058 Landfill Fees 1,246 23,749 23,749 23,749 74064 Staff Development - - - 10,000 74071 Association Dues/Subscrpt 1,830 5,379 5,285 5,379 74123 Instructor Fees 30,636 30,000 30,680 30,000 Total Services 885,374 874,907 891,527 905,341 City of Baytown FY23 Adopted Budget102 5000 PARKS & RECREATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7500 Sundry Charges 77106 Light Contract Reimb 12,000 12,000 12,000 12,000 Total Sundry & Other 12,000 12,000 12,000 12,000 Total Operating 7,286,256 8,333,915 7,784,337 9,442,183 8000 Capital Outlay 80001 Items < $10,000 15,537 6,794 16,730 - 82011 Building & Improvements - - - 280,000 84042 Machinery & Equipment 50,537 38,040 233,995 120,647 84043 Motor Vehicles 300 80,000 76,488 - 85001 Construction 50,000 - - - Total Capital Outlay 116,374 124,834 327,213 400,647 TOTAL DEPARTMENT 7,402,630$ 8,458,749$ 8,111,550$ 9,842,830$ City of Baytown FY23 Adopted Budget103 6000 STERLING MUNICIPAL LIBRARY – PROGRAM SUMMARY Program Description The mission of this department is to provide a program of public library service which makes resources available to the citizens for: life-long learning; access to information; a rich and satisfying leisure life. Major Goals •The staff of Sterling Municipal Library will provide cost-effective stewardship of community resources. •The staff of Sterling Municipal Library will provide our customers with exceptional service and unique experiences that will consistently exceed their expectations. Staff will surprise and delight patrons when they visit the library, when they call of on the phone, and when they visit our website. •The staff of Sterling Municipal Library will ensure that Sterling Municipal Library is a source of civic pride for the community of Baytown. •The staff of Sterling Municipal Library will create an organization that has a positive and distinct impact on the community. •The Community Engagement staff will promote resident engagement by connecting with neighborhoods, promoting avenues to volunteerism, creating community art, facilitating civic education and soliciting community input. Major Objectives •Providing access to physical and digital collections and services that support leisure and learning •Providing physical and digital collections that chronicle Baytown’s history •Engaging in thoughtful selection and targeted marketing of library materials to minimize the cost per item circulation •Providing expert support in connecting information seekers with relevant resources •Providing expert support in connecting customers with relevant and emerging technologies •Promoting early learning and literacy experiences to create future readers •Using of the library’s physical space in order to maximize benefit of community resources •Providing empathetic, customized, solution-based customer interactions •Providing unique and engaging programs and experiences for all ages •Providing proactive and responsive outreach to the community •Facilitating innovative use of library’s physical space to spark customer curiosity and interest •Facilitating innovative use of the library website and social media accounts to spark customer curiosity and interest •Creating inviting spaces to meet, study, and read that are accessible and convenient to the public •Maintaining safe and attractive building and grounds •Maintaining an updated, attractive, and user-friendly website •Creating destination-worthy events, exhibits, and collections •Providing services and points of interest to out of town visitors •Engage residents in community through volunteer initiatives including Adopt-A-Spot •Provide opportunities to learn about local government to teens and adults through the Youth Advisory Commission and the Baytown Civic Academy. •Beautify neighborhoods and connect neighbors through civic meetings and the Neighborhood Empowerment Grant program. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 104104 6000 STERLING MUNICIPAL LIBRARY - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 1,197,467$ 1,314,407$ 1,203,182$ 1,428,422$ 71003 Part Time Wages 188,155 229,340 205,890 229,819 71009 Overtime 36 - - 2,550 71021 Health Insurance 239,852 289,795 190,670 316,140 71022 Tmrs 213,273 239,886 212,202 255,167 71023 Fica 98,486 118,487 99,918 109,664 71028 Workers Compensation 6,832 5,849 6,693 6,143 71041 Allowances 5,114 5,100 4,736 5,100 Total Personnel Services 1,949,215 2,202,864 1,923,291 2,353,006 7200 Supplies 72001 Office Supplies 8,795 10,000 8,975 10,000 72002 Postage Supplies 5,000 6,000 5,870 6,000 72004 Printing Supplies 1,200 8,000 4,537 6,500 72007 Wearing Apparel 1,304 1,500 1,411 4,500 72013 Program Supplies - - - 10,300 72016 Motor Vehicle Supplies 321 500 383 700 72021 Minor Tools 9,763 10,000 8,542 10,000 72023 Library Materials 159,949 245,000 244,002 245,000 72026 Cleaning & Janitorial Sup 8,595 8,000 7,359 8,000 72041 Educational Supplies 10,381 11,000 8,911 7,000 72045 Computer Software - - - 115,692 72061 Meeting Supplies - - - 7,300 Total Supplies 205,308 300,000 289,990 430,992 7300 Maintenance 73001 Land Maintenance 12,878 20,000 19,470 23,623 73011 Buildings Maintenance 74,746 9,700 9,757 6,757 73027 Heat & Cool Sys Maint 21,505 - - - 73041 Furniture/Fixtures Maint 6,801 8,500 7,824 7,000 73042 Machinery & Equip Maint 25,894 27,000 21,333 18,120 73043 Motor Vehicles Maint 178 1,800 580 1,550 73046 Books - Maintenance 3,497 5,000 4,589 5,000 Total Maintenance 145,500 72,000 63,553 62,050 7400 Services 74001 Communication 11,314 13,000 13,616 14,461 74002 Electric Service 48,298 - - - 74005 Natural Gas 8,659 - - - 74011 Equipment Rental 12,139 11,679 11,423 11,679 74021 Special Services 122,886 180,063 180,063 117,385 74026 Janitorial Services - - - 9,326 74036 Advertising - 2,000 658 1,000 74042 Education & Training 14,385 24,900 18,740 20,200 74064 Staff Development - - - 5,000 74071 Association Dues/Subscrpt 490 1,400 1,400 820 Total Services 218,171 233,042 225,900 179,871 Total Operating 2,518,193 2,807,906 2,502,734 3,025,919 8000 Capital Outlay 80001 Items < $10,000 39,999 - - - 82011 Building & Improvements 1 - - - Total Capital Outlay 40,000 - - - TOTAL DEPARTMENT 2,558,193$ 2,807,906$ 2,502,734$ 3,025,919$ City of Baytown FY23 Adopted Budget105 9010 TRANSFERS OUT - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 9000 Other Financing Uses 91201 To Municipal Ct Security 115,814$ 164,272$ 164,272$ 114,860 91226 To Miscellaneous Police 423,717 416,750 416,750 416,750 91228 To Police Academy 1,550 - - - 91290 To FEMA 8,695 - - - 91298 To Wetland Research Ctr 286,481 236,909 236,909 296,201 91350 To Gen Capital Proj Fund 1,876,285 6,266,964 6,266,964 7,264,500 91351 To Capital Improvemnt Prg 6,142,000 13,500,000 13,500,000 18,000,000 91450 To Accrued Leave-General 2,351,520 2,851,520 2,851,520 - 91500 To Solid Waste Fund 250,000 250,000 250,000 - 91540 To Bayland Island 208,870 - - - 91550 To Internal Service Fnd 350,000 325,000 325,000 300,000 91552 To Warehouse Operations 50,000 75,000 75,000 - Total Other Financing Uses 12,064,933 24,086,415 24,086,415 26,392,311 TOTAL DEPARTMENT 12,064,933$ 24,086,415$ 24,086,415$ 26,392,311$ 111,118,846$ 136,918,411$ 129,925,823$ 148,480,802$ This cost center represents funding to other funds and costs allocation for operating services. City of Baytown FY23 Adopted Budget106 GENERAL DEBT SERVICE FUND 401 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 BEGINNING FUND BALANCE 6,268,424$ 3,144,287$ 3,144,287$ 20,131$ Add: Current Yr Property Taxes 13,289,919 14,000,000 13,304,856 16,217,870 Prior Year Property Taxes 368,799 300,000 151,017 200,000 Penalty And Interest - 100,000 - - Investment Interest 20,850 75,750 10,000 20,000 Miscellaneous - - 6,892 - From FCPEMSD Fund 851,300 782,125 782,125 783,125 From W W I S 617,185 5,881,738 5,881,738 5,987,784 Revenue From MDD Fund 432,674 1,347,800 1,347,800 1,359,300 Transfer From TIRZ 1,219,356 1,222,606 1,222,606 2,723,856 From CIPF - - 1,500,000 - Refunding Bond Proceeds 16,555,000 - - - Premium On Bonds Sold 2,595,279 - - - Total Revenues 35,950,362 23,710,020 24,207,035 27,291,935 FUNDS AVAILABLE FOR DEBT SERVICE 42,218,787 26,854,307 27,351,322 27,312,066 Deduct: Bond Principal 13,828,562 17,820,000 18,461,075 19,324,981 Other Debt Payments 19,696,881 830,000 2,281,448 - Interest On Bonds 5,260,282 6,403,519 6,183,583 6,488,922 Special Services 16,220 65,000 6,793 100,000 Capital Lease Payment - - 272,118 - Fiscal Agent Fees 8,000 8,000 8,801 10,000 Issuance Cost 264,554 150,000 117,373 500,000 Total Expenditures 39,074,499 25,276,519 27,331,191 26,423,903 ENDING FUND BALANCE 3,144,287$ 1,577,788$ 20,131$ 888,163$ CITY OF BAYTOWN City of Baytown 107 FY23 Adopted Budget CITY OF BAYTOWN GENERAL DEBT SERVICE FUND ANNUAL REQUIREMENT TO AMORTIZE GENERAL OBLIGATION DEBT Fiscal Principal Interest Interest Total Annual Year Due 02/01 Due 02/01 Due 08/01 Interest Requirement 2022 12,202,701 2,328,661 2,214,997 4,543,658 16,746,359 2023 12,367,603 2,214,997 1,933,519 4,148,516 16,516,119 2024 12,335,206 1,933,519 1,653,934 3,587,453 15,922,659 2025 10,622,808 1,653,934 1,423,522 3,077,456 13,700,264 2026 10,321,437 1,423,522 1,199,477 2,622,999 12,944,436 2027 9,745,110 1,199,477 1,005,098 2,204,575 11,949,685 2028 7,485,528 1,005,098 867,189 1,872,287 9,357,815 2029 5,600,459 867,189 748,468 1,615,657 7,216,116 2030 5,825,986 748,468 637,339 1,385,807 7,211,793 2031 5,791,511 637,339 528,889 1,166,228 6,957,739 2032 5,252,038 528,889 422,288 951,177 6,203,215 2033 4,907,564 422,288 321,446 743,734 5,651,298 2034 4,066,995 321,446 242,756 564,202 4,631,197 2035 3,606,558 242,756 175,625 418,381 4,024,939 2036 2,915,000 175,625 122,475 298,100 3,213,100 2037 1,950,000 122,475 93,225 215,700 2,165,700 2038 2,010,000 93,225 63,075 156,300 2,166,300 2039 2,070,000 63,075 32,025 95,100 2,165,100 2040 2,135,000 32,025 - 32,025 2,167,025 121,211,504$ 16,014,008$ 13,685,348$ 29,699,356$ 150,910,860$ 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 2022202320242025202620272028202920302031203220332034203520362037203820392040Annual Debt ServiceFiscal Year Annual Debt Service Requirements Principal Interest City of BaytownCity of Baytown 108 FY23 Adopted Budget CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2022-23 General Obligation & Refunding Funding: GOIS-WWIS-MDD 28,520,000$ Series 2014 Date of Issue - Term - 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2014 -$ -$ 297,352$ 297,352.08$ 297,352$ 28,520,000 2015 2.000%1,550,000 504,938 489,438 994,375 2,544,375 26,970,000 2016 3.000%2,365,000 489,438 453,963 943,400 3,308,400 24,605,000 2017 3.000%2,075,000 453,963 422,838 876,800 2,951,800 22,530,000 2018 3.000%1,835,000 422,838 395,313 818,150 2,653,150 20,695,000 2019 3.000%1,905,000 395,313 366,738 762,050 2,667,050 18,790,000 2020 4.000%1,980,000 366,738 327,138 693,875 2,673,875 16,810,000 2021 4.000%1,770,000 327,138 291,738 618,875 2,388,875 15,040,000 2022 4.000%1,441,130 227,876 199,054 426,930 1,868,060 13,598,870 2023 4.000%1,507,523 199,054 168,903 367,957 1,875,480 12,091,347 2024 4.000%1,573,917 168,903 137,425 306,328 1,880,245 10,517,430 2025 4.000%1,640,310 137,425 104,619 242,043 1,882,353 8,877,120 2026 4.000%1,398,169 104,619 76,655 181,274 1,579,443 7,478,951 2027 3.250%460,849 76,655 69,166 145,822 606,671 7,018,102 2028 3.375%476,471 69,166 61,126 130,292 606,763 6,541,631 2029 3.500%492,093 61,126 52,514 113,640 605,733 6,049,538 2030 3.500%511,621 52,514 43,561 96,075 607,696 5,537,917 2031 3.750%531,148 43,561 33,602 77,163 608,311 5,006,769 2032 3.750%550,676 33,602 23,277 56,879 607,555 4,456,093 2033 4.000%570,203 23,277 11,873 35,150 605,353 3,885,890 2034 4.000%593,636 11,873 - 11,873 605,509 3,292,254 25,227,746$ 4,170,013$ 4,026,289$ 8,196,302$ 33,424,048$ -$ Call Option: Bonds maturing on 02/01/2025 to 02/01/2034 callable in whole or in part on any date beginning 02/01/2024 @ par. General Obligation & Refunding Funding: GOIS-WWIS-MDD 25,310,000$ Series 2015 Date of Issue - Term - 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2016 2.000%305,000$ 672,842$ 590,634$ 1,263,477$ 1,568,476.67$ 25,005,000 2017 5.000%1,445,000 590,634 554,509 1,145,144 2,590,144 23,560,000 2018 5.000%1,540,000 554,509 516,009 1,070,519 2,610,519 22,020,000 2019 5.000%1,635,000 516,009 475,134 991,144 2,626,144 20,385,000 2020 5.000%1,740,000 475,134 431,634 906,769 2,646,769 18,645,000 2021 5.000%1,850,000 431,634 385,384 817,019 2,667,019 16,795,000 2022 5.000%862,292 169,548 147,991 317,538 1,179,830 15,932,708 2023 5.000%917,285 147,991 125,058 273,049 1,190,334 15,015,423 2024 5.000%974,477 125,058 100,696 225,755 1,200,232 14,040,946 2025 5.000%1,036,070 100,696 74,795 175,491 1,211,561 13,004,876 2026 5.000%598,325 74,795 59,837 134,631 732,956 12,406,551 2027 5.000%629,121 59,837 44,109 103,945 733,066 11,777,430 2028 3.375%259,567 44,109 39,728 83,837 343,404 11,517,863 2029 3.500%268,366 39,728 35,032 74,760 343,126 11,249,497 2030 3.625%279,365 35,032 29,968 65,000 344,365 10,970,132 2031 3.625%290,363 29,968 24,706 54,674 345,037 10,679,769 2032 3.750%301,362 24,706 19,055 43,761 345,123 10,378,407 2033 3.750%312,361 19,055 13,198 32,253 344,614 10,066,046 2034 4.000%323,359 13,198 6,731 19,930 343,289 9,742,687 2035 4.000%336,558 6,731 - 6,731 343,289 9,406,129 15,903,871$ 4,131,216$ 3,674,211$ 7,805,427$ 23,709,298$ -$ Call Option: Bonds maturing on 02/01/2026 to 02/01/2035 callable in whole or in part on any date beginning 02/01/2025 @ par. April 1, 2014 July 7, 2015 City of BaytownCity of Baytown 109 FY23 Adopted Budget CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2022-23 Certificates of Obligation Funding: GOIS 6,600,000$ Series 2015 Date of Issue - Term - 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2016 2.000%230,000$ 127,865$ 110,522$ 238,387$ 468,387$ 6,370,000 2017 2.000%250,000 110,522 108,022 218,544 468,544 6,120,000 2018 5.000%255,000 108,022 101,647 209,669 464,669 5,865,000 2019 2.000%265,000 101,647 98,997 200,644 465,644 5,600,000 2020 2.000%275,000 98,997 96,247 195,244 470,244 5,325,000 2021 3.000%280,000 96,247 92,047 188,294 468,294 5,045,000 2022 3.000%290,000 92,047 87,697 179,744 469,744 4,755,000 2023 3.000%300,000 87,697 83,197 170,894 470,894 4,455,000 2024 3.000%305,000 83,197 78,622 161,819 466,819 4,150,000 2025 3.000%315,000 78,622 73,897 152,519 467,519 3,835,000 2026 3.000%325,000 73,897 69,022 142,919 467,919 3,510,000 2027 3.125%335,000 69,022 63,788 132,809 467,809 3,175,000 2028 3.375%345,000 63,788 57,966 121,753 466,753 2,830,000 2029 3.500%360,000 57,966 51,666 109,631 469,631 2,470,000 2030 3.625%370,000 51,666 44,959 96,625 466,625 2,100,000 2031 3.625%385,000 44,959 37,981 82,941 467,941 1,715,000 2032 5.000%400,000 37,981 27,981 65,963 465,963 1,315,000 2033 3.750%415,000 27,981 20,200 48,181 463,181 900,000 2034 5.000%440,000 20,200 9,200 29,400 469,400 460,000 2035 4.000%460,000 9,200 -9,200 469,200 - 6,600,000$ 1,441,521$ 1,313,656$ 2,755,177$ 9,355,177$ -$ Call Option: Bonds maturing on 02/01/2026 to 02/01/2035 callable in whole or in part on any date beginning 02/01/2025 @ par. General Obligation & Refunding Funding: GOIS-WWIS-MDD 35,530,000$ Series 2016 Date of Issue - Term - 12 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2016 4.000%-$-$51,638$ 51,638$ 51,638$ 35,530,000 2017 4.000%750,000 774,575 759,575 1,534,150 2,284,150 34,780,000 2018 4.000%2,555,000 759,575 708,475 1,468,050 4,023,050 32,225,000 2019 5.000%2,695,000 708,475 641,100 1,349,575 4,044,575 29,530,000 2020 5.000%2,850,000 641,100 569,850 1,210,950 4,060,950 26,680,000 2021 5.000%3,020,000 569,850 494,350 1,064,200 4,084,200 23,660,000 2022 5.000%704,279 116,522 98,915 215,438 919,717 22,955,721 2023 5.000%742,795 98,915 80,345 179,261 922,056 22,212,926 2024 5.000%786,812 80,345 60,675 141,021 927,833 21,426,114 2025 4.000%826,428 60,675 44,147 104,822 931,250 20,599,686 2026 4.000%864,943 44,147 26,848 70,994 935,937 19,734,743 2027 4.000%885,140 26,848 9,145 35,993 921,133 18,849,603 2028 2.000%914,490 9,145 -9,145 923,635 17,935,113 17,594,887$ 3,890,172$ 3,545,063$ 7,435,236$ 25,030,123$ -$ Call Option: Bonds maturing on 02/01/2027 to 02/01/2028 callable in whole or in part on any date beginning 02/01/2027 @ par. July 7, 2015 July 19, 2016 City of BaytownCity of Baytown 110 FY23 Adopted Budget CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Certificates of Obligation Funding: TIRZ 17,635,000$ Series 2016 Date of Issue - July 19, 2016 Term - 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2017 5.000%570,000$ 335,163$ 299,966$ 635,129$ 1,205,129$ 17,065,000 2018 2.000%610,000 299,966 293,866 593,831 1,203,831 16,455,000 2019 5.000%635,000 293,866 277,991 571,856 1,206,856 15,820,000 2020 5.000%675,000 277,991 261,116 539,106 1,214,106 15,145,000 2021 5.000%715,000 261,116 243,241 504,356 1,219,356 14,430,000 2022 5.000%755,000 243,241 224,366 467,606 1,222,606 13,675,000 2023 5.000%795,000 224,366 204,491 428,856 1,223,856 12,880,000 2024 5.000%845,000 204,491 183,366 387,856 1,232,856 12,035,000 2025 5.000%1,075,000 183,366 156,491 339,856 1,414,856 10,960,000 2026 5.000%1,130,000 156,491 128,241 284,731 1,414,731 9,830,000 2027 2.000%1,170,000 128,241 116,541 244,781 1,414,781 8,660,000 2028 2.125%1,195,000 116,541 103,844 220,384 1,415,384 7,465,000 2029 2.250%850,000 103,844 94,281 198,125 1,048,125 6,615,000 2030 2.375%870,000 94,281 83,950 178,231 1,048,231 5,745,000 2031 2.500%890,000 83,950 72,825 156,775 1,046,775 4,855,000 2032 3.000%915,000 72,825 59,100 131,925 1,046,925 3,940,000 2033 3.000%940,000 59,100 45,000 104,100 1,044,100 3,000,000 2034 3.000%970,000 45,000 30,450 75,450 1,045,450 2,030,000 2035 3.000%1,000,000 30,450 15,450 45,900 1,045,900 1,030,000 2036 3.000%1,030,000 15,450 - 15,450 1,045,450 - 17,635,000$ 3,229,735$ 2,894,572$ 6,124,307$ 23,759,307$ -$ Certificates of Obligation Funding: GOIS 18,010,000$ Series 2017 Date of Issue - Term - 10 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2018 5.000%1,620,000$ 211,853$ 378,550$ 590,403$ 2,210,403$ 16,390,000 2019 5.000%1,485,000 378,550 341,425 719,975 2,204,975 14,905,000 2020 5.000%1,565,000 341,425 302,300 643,725 2,208,725 13,340,000 2021 5.000%1,645,000 302,300 261,175 563,475 2,208,475 11,695,000 2022 5.000%1,730,000 261,175 217,925 479,100 2,209,100 9,965,000 2023 5.000%1,815,000 217,925 172,550 390,475 2,205,475 8,150,000 2024 5.000%1,910,000 172,550 124,800 297,350 2,207,350 6,240,000 2025 4.000%1,995,000 124,800 84,900 209,700 2,204,700 4,245,000 2026 4.000%2,080,000 84,900 43,300 128,200 2,208,200 2,165,000 2027 4.000%2,165,000 43,300 43,300 2,208,300 - 18,010,000$ 2,138,778$ 1,926,925$ 4,065,703$ 22,075,703$ -$ Call Option: Noncallable Fiscal Year 2022-23 October 10, 2017 City of BaytownCity of Baytown 111 FY23 Adopted Budget CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2022-23 Certificates of Obligation Funding: FCPEMSD 7,365,000$ Series 2018 Date of Issue - Term - 10 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2019 3.000%655,000$ 93,904$ 100,650$ 194,554$ 849,554$ 6,710,000 2020 3.000%660,000 100,650 90,750 191,400 851,400 6,050,000 2021 3.000%680,000 90,750 80,550 171,300 851,300 5,370,000 2022 3.000%700,000 80,550 70,050 150,600 850,600 4,670,000 2023 3.000%720,000 70,050 59,250 129,300 849,300 3,950,000 2024 3.000%745,000 59,250 48,075 107,325 852,325 3,205,000 2025 3.000%765,000 48,075 36,600 84,675 849,675 2,440,000 2026 3.000%790,000 36,600 24,750 61,350 851,350 1,650,000 2027 3.000%815,000 24,750 12,525 37,275 852,275 835,000 2028 3.000%835,000 12,525 - 12,525 847,525 - 7,365,000$ 617,104$ 523,200$ 1,140,304$ 8,505,304$ -$ Call Option: Anytime General Obligation & Refunding Funding: GOIS-MDD 5,965,000$ Series 2019 Date of Issue - Term - 10 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2019 -$ -$ 47,640$ 47,640$ 47,640$ 5,965,000$ 2020 3.0%470,000 96,350 89,300 185,650 655,650 5,495,000 2021 2.0%475,000 89,300 84,550 173,850 648,850 5,020,000 2022 2.0%200,000 33,575 31,575 65,150 265,150 4,820,000 2023 3.0%195,000 31,575 28,650 60,225 255,225 4,625,000 2024 3.0%210,000 28,650 25,500 54,150 264,150 4,415,000 2025 3.0%205,000 25,500 22,425 47,925 252,925 4,210,000 2026 4.0%225,000 22,425 17,925 40,350 265,350 3,985,000 2027 4.0%225,000 17,925 13,425 31,350 256,350 3,760,000 2028 4.0%240,000 13,425 8,625 22,050 262,050 3,520,000 2029 4.0%240,000 8,625 3,825 12,450 252,450 3,280,000 2030 3.0%255,000 3,825 - 3,825 258,825 3,025,000 2,940,000$ 371,175$ 373,440$ 744,615$ 3,684,615$ -$ August 28, 2018 May 2, 2019 City of BaytownCity of Baytown 112 FY23 Adopted Budget CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2022-23 General Obligation & Refunding Funding: GOIS-WWIS(Tax Supported Portion)7,995,000$ Series 2019A Date of Issue - Term - 10 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2020 3.0%-$ 74,230$ 173,525$ 247,755$ 247,755$ 7,995,000 2021 2.0%1,160,000 173,525 150,325 323,850 1,483,850 6,835,000 2022 4.0%1,210,000 150,325 126,125 276,450 1,486,450 5,625,000 2023 5.0%510,000 126,125 113,375 239,500 749,500 5,115,000 2024 5.0%535,000 113,375 100,000 213,375 748,375 4,580,000 2025 5.0%565,000 100,000 85,875 185,875 750,875 4,015,000 2026 5.0%595,000 85,875 71,000 156,875 751,875 3,420,000 2027 5.0%625,000 71,000 55,375 126,375 751,375 2,795,000 2028 5.0%655,000 55,375 39,000 94,375 749,375 2,140,000 2029 5.0%690,000 39,000 21,750 60,750 750,750 1,450,000 2030 3.0%715,000 21,750 11,025 32,775 747,775 735,000 2031 3.0%735,000 11,025 - 11,025 746,025 - 7,995,000$ 1,021,605$ 947,375$ 1,968,980$ 9,963,980$ -$ Certificates of Obligation Funding: GOIS 6,925,000$ Series 2019A Date of Issue - Term - 10 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2020 3.0%625,000$ 54,723$ 118,550$ 173,273$ 798,273$ 6,300,000 2021 2.0%1,490,000 118,550 96,200 214,750 1,704,750 4,810,000 2022 4.0%1,540,000 96,200 65,400 161,600 1,701,600 3,270,000 2023 4.0%1,605,000 65,400 33,300 98,700 1,703,700 1,665,000 2024 4.0%1,665,000 33,300 - 33,300 1,698,300 - 6,925,000$ 368,173$ 313,450$ 681,623$ 7,606,623$ -$ November 14, 2019 November 14, 2019 City of BaytownCity of Baytown 113 FY23 Adopted Budget CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2022-23 General Obligation & Refunding Funding: GOIS-WWIS 8,065,000$ Series 2020 Date of Issue - Term - 10 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2021 -$ 75,383$ 185,875$ 261,258$ 261,258$ 8,065,000 2022 5.0%1,555,000 185,875 147,000 332,875 1,887,875 6,510,000 2023 5.0%1,630,000 147,000 106,250 253,250 1,883,250 4,880,000 2024 5.0%1,070,000 106,250 79,500 185,750 1,255,750 3,810,000 2025 5.0%400,000 79,500 69,500 149,000 549,000 3,410,000 2026 5.0%425,000 69,500 58,875 128,375 553,375 2,985,000 2027 5.0%445,000 58,875 47,750 106,625 551,625 2,540,000 2028 5.0%470,000 47,750 36,000 83,750 553,750 2,070,000 2029 5.0%495,000 36,000 23,625 59,625 554,625 1,575,000 2030 3.0%510,000 23,625 15,975 39,600 549,600 1,065,000 2031 3.0%525,000 15,975 8,100 24,075 549,075 540,000 2032 3.0%540,000 8,100 - 8,100 548,100 - 8,065,000$ 853,833$ 778,450$ 1,632,283$ 9,697,283$ -$ Certificates of Obligation Funding: GOIS-WWIS 30,260,000$ Series 2020 Date of Issue - Term - 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2021 5.0%1,285,000$ 262,668$ 615,550$ 878,218$ 2,163,218$ 28,975,000 2022 5.0%960,000 615,550 591,550 1,207,100 2,167,100 28,015,000 2023 5.0%1,010,000 591,550 566,300 1,157,850 2,167,850 27,005,000 2024 5.0%1,060,000 566,300 539,800 1,106,100 2,166,100 25,945,000 2025 5.0%1,115,000 539,800 511,925 1,051,725 2,166,725 24,830,000 2026 5.0%1,170,000 511,925 482,675 994,600 2,164,600 23,660,000 2027 5.0%1,230,000 482,675 451,925 934,600 2,164,600 22,430,000 2028 5.0%1,295,000 451,925 419,550 871,475 2,166,475 21,135,000 2029 5.0%1,360,000 419,550 385,550 805,100 2,165,100 19,775,000 2030 5.0%1,430,000 385,550 349,800 735,350 2,165,350 18,345,000 2031 5.0%1,505,000 349,800 312,175 661,975 2,166,975 16,840,000 2032 5.0%1,580,000 312,175 272,675 584,850 2,164,850 15,260,000 2033 5.0%1,660,000 272,675 231,175 503,850 2,163,850 13,600,000 2034 4.0%1,740,000 231,175 196,375 427,550 2,167,550 11,860,000 2035 4.0%1,810,000 196,375 160,175 356,550 2,166,550 10,050,000 2036 4.0%1,885,000 160,175 122,475 282,650 2,167,650 8,165,000 2037 3.0%1,950,000 122,475 93,225 215,700 2,165,700 6,215,000 2038 3.0%2,010,000 93,225 63,075 156,300 2,166,300 4,205,000 2039 3.0%2,070,000 63,075 32,025 95,100 2,165,100 2,135,000 2040 3.0%2,135,000 32,025 - 32,025 2,167,025 - 30,260,000$ 6,660,668$ 6,398,000$ 13,058,668$ 43,318,668$ -$ November 18, 2020 November 18, 2020 City of BaytownCity of Baytown 114 FY23 Adopted Budget CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2022-23 General Obligation & Refunding Funding: GOIS-WWIS 8,875,000$ Series 2021A Date of Issue - Term - 10 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2022 -$ 52,989$ 207,350$ 260,339$ 260,339$ 8,875,000 2023 5.0%620,000 207,350 191,850 399,200 1,019,200 8,255,000 2024 5.0%655,000 191,850 175,475 367,325 1,022,325 7,600,000 2025 5.0%685,000 175,475 158,350 333,825 1,018,825 6,915,000 2026 5.0%720,000 158,350 140,350 298,700 1,018,700 6,195,000 2027 5.0%760,000 140,350 121,350 261,700 1,021,700 5,435,000 2028 5.0%800,000 121,350 101,350 222,700 1,022,700 4,635,000 2029 5.0%845,000 101,350 80,225 181,575 1,026,575 3,790,000 2030 5.0%885,000 80,225 58,100 138,325 1,023,325 2,905,000 2031 4.0%930,000 58,100 39,500 97,600 1,027,600 1,975,000 2032 4.0%965,000 39,500 20,200 59,700 1,024,700 1,010,000 2033 4.0%1,010,000 20,200 - 20,200 1,030,200 - 8,875,000$ 1,347,089$ 1,294,100$ 2,641,189$ 11,516,189$ -$ November 18, 2020 City of BaytownCity of Baytown 115 FY23 Adopted Budget City of BaytownCity of BaytownCity of Baytown 116 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Hotel/Motel Occupancy Tax 1,475,084$ 1,318,699$ 1,571,500$ 1,650,075$ Interest Income 13,492 20,083 10,435 20,083 Miscellaneous 1,309,709 2,250 - 2,250 Total Revenues 2,798,285 1,341,032 1,581,935 1,672,408 Expenditures Personnel Services 266,057 295,150 248,595 352,968 Supplies 19,898 51,500 26,251 40,850 Maintenance 965 50,000 - 50,000 Services 95,285 505,136 364,805 503,683 Grant Partnerships 57,607 126,000 91,000 126,000 Total Operating 439,812 1,027,786 730,650 1,073,501 Non-Recurring Expenditures Capital Outlay - 1,600,000 144,000 1,600,000 Transfers Out 204,167 350,000 - - Contingency - 1,631,930 - 250,000 Total Expenditures 643,979 4,609,715 874,650 2,923,501 Excess (Deficit) Revenues Over Expenditures 2,154,306 (3,268,683) 707,285 (1,251,093) Fund Balance - Beginning (610,040) 5,225,493 1,544,266 2,251,550 Fund Balance - Ending 1,544,266$ 1,956,810$ 2,251,550$ 1,000,457$ Days of Operating Expenditures 1,282 695 1,125 340 CITY OF BAYTOWN HOTEL/MOTEL FUND 232 BUDGET SUMMARY BY FUND Arts 2% Promotional 83% Historical 2% Convention Center 11% Hotel/Motel Fund Expenditures by Function City of BaytownCity of BaytownCity of Baytown 117 FY23 Adopted Budget 5030 HOTEL/MOTEL –PROGRAM SUMMARY Program Description The Hotel/Motel Occupancy Tax provides a significant source of revenue for programs, special projects and events that are designed to directly enhance and promote tourism and the hotel industry, increasing overnight stays in Baytown. The Tourism Division actively promotes the community and its resources throughout the region, state of Texas, and beyond using strategic advertising; marketing and promotional programs intended to encourage leisure and business travel to Baytown. In addition, the Tourism Division promotes Baytown as a destination with the intent of generating a greater appreciation of the local historical, cultural, and natural resources; ultimately, improving the quality of life for Baytown citizens and visitors. The Parks and Recreation Department hosts and promotes events that encourage travel to Baytown. Major Goals •Support improvements in Baytown’s tourism product to create a multi-layered visitor experience. •Strengthen community sense of pride. •Effectively utilize Hotel Occupancy Tax funds. •Improve Baytown’s attractiveness to potential overnight visitors. •Improve quality of life for Baytown residents. •Improve awareness of Baytown’s resources to potential visitors and residents. Major Objectives •Provide activities and promotions to enhance leisure and business tourism within the City of Baytown. •Produce marketing strategies intended to increase overnight hotel activity with the City of Baytown. •Facilitate the Hotel Occupancy Tax Tourism Partnership Program. •Provide marketing, advertising and promotions of special events identified to interest visitors. •Develop marketing and promotional campaigns that effectively cultivate an appreciation for the natural environment, arts, and historical preservation. •Maintain the tourism kiosk and supply travelers with community information. •Operate and maintain the Visitor Information Center, located at 311 W. Texas Ave. •Actively promote the community through statewide and nationwide networking initiatives. City of Baytown FY23 City of BaytownCity of BaytownCity of Baytown 118 FY23 Adopted Budget 5030 HOTEL/MOTEL - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 190,078$ 202,161$ 181,000$ 213,323$ 71003 Part Time Wages - - - 44,000.00 71021 Health Insurance 26,423.68 39,517.56 20,159.72 39,518 71022 TMRS 33,739.11 36,752.84 31,827.06 37,972 71023 FICA 13,504.73 15,465.30 13,201.64 17,849 71028 Workers Compensation 2,311.92 1,253.14 2,406.27 307 Total Personnel Services 266,058 295,150 248,595 352,968 7200 Supplies 72001 Office Supplies 1,090 2,250 1,827 2,000 72002 Postage Supplies 564 1,300 565 1,000 72004 Printing Supplies 2,908 8,000 7,730 7,750 72007 Wearing Apparel 629 1,000 800 1,000 72013 Program Supplies - - - 24,100 72019 Supplies Purch For Resale - 2,000 - 2,000 72026 Cleaning & Janitorial Sup 1,178 17,600 4,571 1,000 72041 Educational Supplies 13,529 19,350 10,757 2,000 Total Supplies 19,898 51,500 26,251 40,850 7300 Maintenance 73011 Buildings Maintenance 965 - - - 73044 Street Signs Maint - 50,000 - 50,000 Total Maintenance 965 50,000 - 50,000 7400 Services 74002 Electric Service 36,366 - - - 74005 Natural Gas 2,513 - - - 74011 Equipment Rental 28,826 32,366 15,553 32,366 74021 Special Services (135,855) 190,650 86,214 166,800 74036 Advertising 136,973 235,000 220,437 235,000 74042 Education & Training 12,053 19,000 15,000 19,000 74071 Association Dues 14,410 28,120 27,600 50,517 Total Services 95,285 505,136 364,805 503,683 7700 Sundry & Other 77106 Little League Light Contr - 6,000 6,000 6,000 77111 Grant Partnerships 57,607 120,000 85,000 120,000 Total Sundry & Other 57,607 126,000 91,000 126,000 Total Operating 439,812 1,027,786 730,650 1,073,501 8000 Capital Outlay 85001 Construction - 1,450,000 - 1,450,000 85012 Engineer Survey & Inspect - 150,000 144,000 150,000 Total Capital Outlay - 1,600,000 144,000 1,600,000 9000 Other Financing Uses 91401 To G O I S 204,167 350,000 - - Total Other Financing Uses 204,167 350,000 - - 9900 Contingencies 99002 Unforeseen/New Initiative - 1,631,930 - 250,000 Total Contingencies - 1,631,930 - 250,000 TOTAL DEPARTMENT 643,979$ 4,609,715$ 874,650$ 2,923,501$ City of BaytownCity of Baytown 119 FY23 Adopted Budget City of Baytown FY23 City of BaytownCity of BaytownCity of Baytown 120 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Facility Rental 102,700$ 120,000$ 304,910$ 200,000$ Aquatics 2,524,572 3,786,600 3,350,621 3,000,000 Concessions 237,498 367,000 369,579 373,700 Rentals-Miscellaneous 3,186 50,000 71,485 50,000 Miscellaneous 25,950 5,000 30,255 25,000 Total Revenues 2,904,318 4,328,600 4,126,850 3,648,700 Expenditures Personnel Services 1,536,590 2,238,670 1,969,261 1,991,259 Supplies 474,576 590,440 584,866 596,248 Maintenance 493,952 823,913 644,790 881,846 Services 238,764 151,168 149,025 199,101 Total Operating 2,743,882 3,804,191 3,347,942 3,668,454 Non-Recurring Expenditures Transfers Out 381,088 381,054 381,054 380,951 Total Expenditures 3,124,970 4,185,245 3,728,996 4,049,405 Excess (Deficit) Revenues Over Expenditures (220,651) 143,355 397,854 (400,705) Budget to GAAP Adjustment (10,673) Working Capital - Beginning 878,661 647,337 647,337 1,045,191 Working Capital - Ending 647,337$ 790,692$ 1,045,191$ 644,485$ Days of Operating Expenditures 86 76 114 64 CITY OF BAYTOWN AQUATICS FUND 502 BUDGET SUMMARY BY FUND Personnel Services 49% Operations 37% Services & Sundry 5% Capital & Transfers 9% Aquatics Fund Expenditures by Type City of BaytownCity of Baytown 121 FY23 Adopted Budget 5000 AQUATICS – PROGRAM SUMMARY Program Description The Aquatics Enterprise Fund consists of two waterparks, Pirates Bay Waterpark and Calypso Cove in the City of Baytown. The Pirates Bay Water Park is an award winning Caribbean themed 5 - acre waterpark which won the 2020 World Waterpark Leading Edge award, was named the 2020 Waterpark of the Year by Texas Public Pool Council, and were award the 2021 Special Event of the Year for Special Pirate Celebration. It is operated by the Baytown Parks and Recreation Department, the family-friendly resort styled park opened June 21, 2010. Pirates Bay features attractions for everyone with two zero beach entries, a large active and colorful Pirate themed water play center complete with a large dumping bucket and an awesome array of spray nozzles, and water guns, a 671-foot-long lazy river and four large slide towers. Tower activities include fun for both the little ones and daredevils with everything from run-outs to racing tubes. One of the feature attractions is a FlowRider surfing machine. The FlowRider provides an endless moving mountain of water with all the excitement of ocean surfing that will challenge all who enter. The park also features a small rectangular pool for programs such as swim lessons and lifeguard training. Above this pool and new in 2020 you will find the only outdoor NinjaCross course in North America. Two concession stands provide BBQ, tasty burgers, hot dogs, chicken tenders, wraps, pizza and other snacks; and covered picnic areas invite visitors to rest between activities. The park offers five party tents, six family shade umbrellas, and two large pavilions available for rentals for birthday parties or family get-togethers. Pirates Bay has responded to demands by our guests with three expansions over the years which added four new slides, a wave pool, an outside restroom, a NinjaCross, and more seating areas. Calypso Cove is a smaller Water Park, located at N.C. Foote Park on West Main. The Park replaced a 1970 era pool and consists of two separate bodies of water. A shallow, zero beach entry pool that features several water guns, a small tot slide, a water mushroom and a large play feature with dumping bucket and is designed for the smaller children and families. A second pool located adjacent to the zero-entry pool features a crossing activity, a slide tower with a body slide. This pool is also used for swim lessons and other group activities. Calypso Cove also features large sunbrellas, picnic tables, lounge chairs and a bathhouse. The Aquatics Division has five full time employees and over 400 part time employees included in the budget. Major Goals •Support the accomplishment of the City Council’s vision and priorities which include, but are not limited to: Development and Redevelopment, Infrastructure Maintenance and Improvement, and Creating a Community we can all be proud of. •Expand recreation opportunities, especially for youth. •Support the Council Goals Implementation Plan including Community Reputation and Image. Major Objectives •Continue to expand the proposed spray parks as outlined in the Aquatic Facilities Master Plan. •Continue to add special events that will increase attendance and revenue such as the Itty Bitty Beach Party, Special Pirate Celebration, and Dive in movies. Services Provided •Group and Private Swim Lessons – 6 months to adults •Flow Rider Lessons – group and private •Dive In Movies •Itty Bitty Beach Parties •Pirate Party Special Event Nights •Special Pirate Celebration •Full Park Private Rentals •Birthday Party P ackages •Daily party tent, pavilion, and cabana rentals City of Baytown FY23 City of BaytownCity of Baytown 122 FY23 Adopted Budget 5000 AQUATICS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 257,391$ 333,581$ 284,243$ 316,247$ 71003 Part Time Wages 1,004,781 1,609,055 1,504,782 1,510,798 71009 Overtime 20,419 15,000 14,854 15,000 71021 Health Insurance 52,573 65,863 37,491 60,594 71022 TMRS 46,161 61,081 49,945 56,685 71023 FICA 97,175 148,795 52,098 26,480 71028 Workers Compensation 55,683 2,896 22,190 3,055 71041 Allowances 2,407 2,400 3,657 2,400 Total Personnel Services 1,536,590 2,238,670 1,969,261 1,991,259 7200 Supplies 72001 Office Supplies (1,089) 5,000 4,760 2,725 72004 Printing Supplies - - - 2,196 72007 Wearing Apparel 32,140 32,490 32,231 32,382 72013 Program Supplies - - - 1,254 72019 Supplies Purch For Resale 162,057 216,000 213,817 215,554 72021 Minor Tools 4,619 2,500 8,679 8,267 72026 Cleaning & Janitorial Sup 44,388 27,000 26,957 38,918 72028 Swimming Pool Supplies 91,926 77,412 91,110 75,512 72031 Chemical Supplies 102,152 130,000 127,135 130,000 72032 Medical Supplies 8,807 8,965 8,818 8,100 72041 Educational Supplies 14,916 17,074 17,056 8,341 72045 Computer Software Supply 14,660 56,999 54,304 62,999 72046 Botanical Supplies - 17,000 - 10,000 Total Supplies 474,576 590,440 584,866 596,248 7300 Maintenance 73001 Land Maintenance 21,219 34,710 28,160 9,600 73011 Buildings Maintenance 407,647 656,963 571,124 - 73013 Recreation Equip Maint - - - 759,664 73027 Heat & Cool Sys Maint 12,977 - - - 73028 Electrical Maintenance 31,953 65,840 - 52,500 73042 Machinery & Equip Maint 20,157 66,400 45,506 56,644 73045 Radio & Testing Equipment - - - 3,438 Total Maintenance 493,952 823,913 644,790 881,846 7400 Services 74001 Communication - 2,000 1,184 - 74002 Electric Service 82,821 - - - 74005 Natural Gas 1,504 - - - 74011 Equipment Rental - - - 1,400 74020 Outside Contracts - - - 26,695 74021 Special Services 36,272 45,196 45,426 63,896 74029 Service Awards 3,516 3,790 3,674 3,790 74036 Advertising 110,900 92,280 90,949 92,480 74042 Education & Training 2,923 7,062 6,952 10,000 74071 Association Dues 827 840 840 840 Total Services 238,764 151,168 149,025 199,101 Total Operating 2,743,882 3,804,191 3,347,942 3,668,454 City of BaytownCity of Baytown 123 FY23 Adopted Budget 5000 AQUATICS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 9000 Other Financing Uses 91101 To General Fund 250,000 250,000 250,000 250,000 91522 To W W I S 71,088 71,054 71,054 70,951 91520 To Water And Sewer Fund 60,000 60,000 60,000 60,000 Total Other Financing Uses 381,088 381,054 381,054 380,951 TOTAL DEPARTMENT 3,124,970$ 4,185,245$ 3,728,996$ 4,049,405$ City of BaytownCity of Baytown 124 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Intergovernmental 1,603,278$ 1,985,739$ 1,648,128$ 2,048,060$ Operating Revenues 40,984,986 42,956,379 42,447,186 43,720,591 Non-operating Revenues 1,207,023 973,185 1,464,015 1,507,935 Miscellaneous 40,946 48,997 38,664 39,824 Transfers In 60,000 60,000 52,500 60,000 Total Revenues 43,896,232 46,024,301 45,650,493 47,376,410 Expenditures by Type: Personnel Services 10,630,891 10,784,800 9,930,931 12,032,053 Supplies 13,406,741 14,833,975 13,722,893 14,649,210 Maintenance 2,111,956 2,456,247 2,539,833 2,699,439 Services 3,082,541 3,858,428 3,436,081 3,960,395 Total Operating 29,232,131 31,933,451 29,629,738 33,341,096 Non-Recurring Expenditures Capital Outlay 23,785 384,200 296,699 301,000 Debt Requirements 8,783,378 8,036,191 8,036,191 9,626,357 Transfers Out 7,795,040 9,566,911 9,510,811 5,149,163 Contingency - 50,000 - 1,000,000 Total Expenditures 45,834,334 49,970,753 47,473,439 49,417,616 Excess (Deficit) Revenues Over Expenditures (1,938,102) (3,946,452) (1,822,946) (2,041,206) Budget to GAAP Adjustment (1,374,657) Working Capital - Beginning 11,578,322 8,265,563 8,265,563 6,442,617 Working Capital - Ending 8,265,563$ 4,319,111$ 6,442,617$ 4,401,411$ Days of Operating Expenditures 103 49 79 48 CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY FUND Personnel Services 24% Operating 43% Other Non-Recurring Expenditures 13% Debt Requirements 20% Water & Sewer Fund Expenditures by Type City of Baytown FY23 Adopted Budget125 CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Intergovernmental 1,603,278$ 1,985,739$ 1,648,128$ 2,048,060$ Operating Revenues 40,984,986 42,956,379 42,447,186 43,720,591 Non-operating Revenues 1,207,023 973,185 1,464,015 1,507,935 Miscellaneous 40,946 48,997 38,664 39,824 Transfers In 60,000 60,000 52,500 60,000 Total Revenues 43,896,232 46,024,301 45,650,493 47,376,410 Expenditures by Function General Government 3,525,752 4,264,293 3,655,359 5,587,562 Water Operations 16,664,588 17,927,100 16,504,332 17,838,738 Wastewater Treatment 7,098,846 8,106,311 7,948,185 9,123,444 Utility Construction 1,966,727 2,069,946 1,818,561 2,092,353 Total Operating 29,255,914 32,367,650 29,926,437 34,642,097 Transfer to Debt Service 8,783,378 8,036,191 8,036,191 9,626,357 Transfer to Other Funds 7,795,040 9,566,911 9,510,811 5,149,163 16,578,418 17,603,102 17,547,002 14,775,520 Total Expenditures 45,834,332 49,970,752 47,473,439 49,417,616 Excess (Deficit) Revenues Over Expenditures (1,938,100) (3,946,451) (1,822,946) (2,041,206) Budget to GAAP Adjustment (1,374,659) Working Capital - Beginning 11,578,322 8,265,563 8,265,562 6,442,616 Working Capital - Ending 8,265,562$ 4,319,111 6,442,616$ 4,401,409$ General Government 11% Water Operations 36% Wastewater Operations 19%Utility Construction 4% Transfers & Other 30% Water & Sewer Fund Expenditures by Function City of Baytown FY23 Adopted Budget126 Actual Budget Estimated Adopted Revenue 2020-21 2021-22 2021-22 2022-23 BAWA - Contract Services 1,603,278$ 1,985,739$ 1,648,128$ 2,048,060$ Total Intergovernmental 1,603,278 1,985,739 1,648,128 2,048,060 Sale Of Water 21,379,271.61 21,770,156 21,789,987 22,443,686 Sewer Service 18,129,002.78 19,854,539 19,061,428 19,633,271 Penalties 799,063.74 614,168 901,875 928,931 Pollution Control Fees 518,263.96 557,236 518,517 534,062 PSLIP Program 159,383.75 160,280 175,379 180,640 Operating Revenues 40,984,986 42,956,379 42,447,186 43,720,591 Turn-On Fees 944,922.62 689,827 1,230,420 1,267,332 Water Tap Fees 218,100.00 252,047 197,295 203,214 Sewer Tap Fees 44,000.00 31,311 36,300 37,389 Non-operating Revenues 1,207,023 973,185 1,464,015 1,507,935 Investment Interest 31,827.68 42,137 30,231 31,138 Interest On Receivables 232.46 - - - Miscellaneous 8,790.00 6,860 8,433 8,686 Overages And Shortages 95.40 - - - Total Miscellaneous 40,946 48,997 38,664 39,824 From Aquatics Fund 60,000.00 60,000 52,500 60,000 Total Transfers In 60,000 60,000 52,500 60,000 Total Revenues 43,896,232$ 46,024,301$ 45,650,493$ 47,376,410$ CITY OF BAYTOWN WATER & SEWER FUND REVENUE DETAIL City of Baytown FY23 Adopted Budget127 Actual Budget Estimated Adopted Department Name 2020-21 2021-22 2021-22 2022-23 General Government Fiscal Operations 2,067,279$ 2,563,081$ 2,401,474$ 2,897,235$ General Overhead 1,458,473 1,701,212 1,253,885 2,690,327 Total General Government 3,525,752 4,264,293 3,655,359 5,587,562 Water Operations Utility Transmission 2,475,839 2,113,657 2,114,509 2,289,657 Treated Water 12,472,111 13,814,730 12,727,954 13,501,021 Water Treatment 1,716,638 1,998,713 1,661,869 2,048,060 16,664,588 17,927,100 16,504,332 17,838,738 Wastewater Operations Wastewater Treatment 6,561,612 7,528,834 7,479,549 8,517,216 Pollution Control 537,234 577,477 468,636 606,228 Total Wastewater Operations 7,098,846 8,106,311 7,948,185 9,123,444 Utility Construction Construction 1,966,727 2,069,946 1,818,561 2,092,353 Total Utility Construction 1,966,727 2,069,946 1,818,561 2,092,353 Total Operations 25,730,162 28,103,357 26,271,078 29,054,534 Transfers Out Transfer to Debt Service 8,783,378 8,036,191 8,036,191 9,626,357 Transfer to Other Funds 7,795,040 9,566,911 9,510,811 5,149,163 Total Transfers 16,578,418 17,603,102 17,547,002 14,775,520 Water & Sewer Fund Total 45,834,332$ 49,970,752$ 47,473,439$ 49,417,616$ CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY DEPARTMENT General Government 11% Water Operations 36% Wastewater Operations 19%Utility Construction 4% Transfer to Debt Service 20% Transfer to Other Funds 10% Water & Sewer Fund Expenditures by Function City of Baytown FY23 Adopted Budget128 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 6,051,874$ 5,963,064$ 6,010,909$ 6,821,909$ 71003 Part Time Wages 320 - 3,734 -$ 71009 Overtime 385,349 322,661 251,079 317,161 71011 Extra Help/Temporary - - - 10,500 71021 Health Insurance 1,338,438 1,693,303 1,054,848 1,796,073 71022 TMRS 1,144,631 1,043,559 1,082,492 1,216,782 71023 FICA 460,868 456,707 448,959 522,932 71028 Workers Compensation 106,989 109,812 100,870 121,625 71041 Allowances 10,435 7,096 11,957 13,800 71081 Retired Employee Benefits 1,131,987 1,188,597 966,083 1,211,271 Total Personnel Services 10,630,891 10,784,800 9,930,931 12,032,053 7200 Supplies 72001 Office Supplies 25,037 31,000 27,525 31,000 72002 Postage Supplies 150,256 194,399 150,302 224,060 72004 Printing Supplies 529 700 951 2,000 72007 Wearing Apparel 77,159 43,100 53,792 46,899 72016 Motor Vehicle Supplies 179,174 180,500 172,810 188,000 72021 Minor Tools 68,182 49,684 52,536 56,168 72022 Fuel For Generators 39,916 20,000 47,596 37,000 72026 Cleaning & Janitorial Sup 9,313 10,000 10,385 11,000 72031 Chemical Supplies 333,232 429,462 420,215 491,662 72032 Medical Supplies 236 400 213 400 72052 Treated Water Supplies 12,472,111 13,814,730 12,727,954 13,501,021 72055 Laboratory Supplies 51,595 60,000 58,613 60,000 Total Supplies 13,406,741 14,833,975 13,722,893 14,649,210 7300 Maintenance 73001 Land Maintenance 42,730 63,386 57,729 62,440 73011 Buildings Maintenance 32,683 - 7,810 - 73022 Sanitary Sewers Maint 73,841 80,000 81,353 117,500 73023 Water Distrib Sys Maint 366,317 425,630 389,219 431,145 73024 Reservoirs & Wells Maint 43,801 20,000 17,877 20,500 73025 Streets Sidewalks & Curbs 53,405 36,775 28,586 37,694 73027 Heat & Cool Sys Maint 25,766 - - - 73042 Machinery & Equip Maint 798,758 851,350 1,161,304 1,138,750 73043 Motor Vehicles Maint 273,202 337,000 188,441 250,000 73047 Meters & Settings Maint 401,319 593,980 580,859 596,259 73055 Maintenance On Computers 134 48,126 26,654 45,151 Total Maintenance 2,111,956 2,456,247 2,539,833 2,699,439 7400 Services 74002 Electric Service 1,492,971 1,688,000 1,176,125 1,717,000 74005 Natural Gas 3,027 - - - 74011 Equipment Rental 13,109 55,000 56,553 77,000 74021 Special Services 1,213,187 1,530,621 1,672,570 1,561,163 74026 Janitorial Services 6,077 7,200 8,012 - CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY ACCOUNT City of Baytown FY23 Adopted Budget129 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY ACCOUNT 74042 Education & Training 63,223 74,205 81,779 101,080 74050 Disposal Services 290,458 502,000 439,918 502,000 74071 Association Dues 490 1,402 1,124 2,152 Total Services 3,082,541 3,858,428 3,436,081 3,960,395 Total Operating 29,232,130 31,933,451 29,629,738 33,341,096 8000 Capital Outlay 80001 Furniture & Equip <$10000 23,785 87,200 - - 84042 Machinery & Equipment - 297,000 296,699 301,000 Total Capital Outlay 23,785 384,200 296,699 301,000 9000 Other Financing Uses 91101 To General Fund 1,153,962 147,896 147,896 1,561,163 91350 To General Cap Project Fund 143,000 645,000 645,000 88,000 91450 To Accrued Leave-General 448,800 448,800 392,700 - 91522 To W W I S 8,783,378 8,036,191 8,036,191 9,626,357 91527 To CIPF - Water&Sewer 5,674,278 7,850,215 7,850,215 3,000,000 91550 To Internal Service Fnd 175,000 175,000 175,000 350,000 91552 To Warehouse Operations 200,000 300,000 300,000 150,000 Total Other Financing Uses 16,578,418 17,603,102 17,547,002 14,775,520 9900 Contingencies 99001 Contingencies - 50,000 - 1,000,000 Total Contingencies - 50,000 - 1,000,000 TOTAL EXPENDITURES 45,834,333$ 49,970,753$ 47,473,439$ 49,417,616$ City of Baytown FY23 Adopted Budget130 1030 UTILITY BILLING & COLLECTIONS – PROGRAM SUMMARY Program Description Within the Water & Sewer Fund, the Utility Billing Division is responsible for the weekly, bi-monthly, and monthly procedures related to the billing of water, sewer, and garbage services provided to the citizens. They ensure the customer meters are properly read and billed for services received; generate weekly, bi-monthly, and monthly bills; monitor and disburse security deposits; process past due accounts; test, repair, and replace meters; curtail theft of service and report line leaks for repair. The main priority of the division is to provide excellent customer service. The Collection Division serves as the hub for collecting multiple departments daily deposits. Processes and monitors: solid waste gross receipts tax; hotel occupancy tax; franchise fees; water, sewer, garbage and storm water receipts; sales tax receipts; sell of meters; and receipts for City leased land and buildings. Major Goals •Provide excellent customer service 100% of the time. •Exceed the customer’s expectations. •Maintain a high level of accuracy in billing. •Maintain meter reading accuracy at 99.9%. •Carry out the vision established through the codes and ordinances of the City of Baytown. Major Objectives •Accurately bill utility customers per City Ordinance. •Process payments in a timely manner. •Obtain accurate meter readings and stay on schedule for monthly readings. •Curtail theft of service. •Test, repair, and replace meters to assure precise readings for accurate billing. •Provide training and cross-training for all employees. City of BaytownCity of Baytown 131 FY23 Adopted Budget131 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 964,973$1,026,607$ 1,090,981$ 1,251,990$ 71003 Part Time Wages 320 - 3,734 - 71009 Overtime 7,564 15,525 15,525 15,525 71021 Health Insurance 245,893 286,307 198,767 320,751 71022 TMRS 172,959 179,451 175,830 223,191 71023 FICA 68,396 78,535 73,038 95,915 71028 Workers Compensation 6,482 6,734 6,371 9,436 71041 Allowances 1,805 - 1,671 1,800 Total Personnel Services 1,468,392 1,593,159 1,565,917 1,929,107 7200 Supplies 72001 Office Supplies 8,643 10,500 10,089 10,500 72002 Postage Supplies 142,457 184,399 143,370 215,360 72004 Printing Supplies 529 700 951 2,000 72007 Wearing Apparel 4,870 4,100 5,373 4,399 72016 Motor Vehicle Supplies 15,244 16,500 22,035 23,000 72021 Minor Tools 1,911 8,409 12,048 14,893 72026 Cleaning & Janitorial Sup 1,869 3,000 2,488 3,000 Total Supplies 175,524 227,608 196,354 273,152 7300 Maintenance 73011 Buildings Maintenance 9,197 - - - 73027 Heat & Cool Sys Maint 1,366 - - - 73043 Motor Vehicles Maint 12,043 12,000 22,715 23,000 73047 Meters & Settings Maint 267,911 468,605 468,605 470,500 73055 Maintenance On Computers 134 48,126 26,654 45,151 Total Maintenance 290,651 528,731 517,974 538,651 7400 Services 74002 Electric Service 5,509 7,000 1,000 7,000 74021 Special Services 114,136 101,126 106,759 139,168 74026 Janitorial Services 6,077 7,200 8,012 - 74042 Education & Training 6,780 10,455 5,024 9,555 74071 Association Dues 210 602 434 602 Total Services 132,712 126,383 121,229 156,325 Total Operating 2,067,279 2,475,881 2,401,474 2,897,235 8000 Capital Outlay 80001 Furniture & Equip <$10000 - 87,200 - - Total Capital Outlay - 87,200 - - TOTAL DEPARTMENT 2,067,279$ 2,563,081$ 2,401,474$ 2,897,235$ 1030 UTILITY BILLING & COLLECTIONS - SERVICE LEVEL BUDGET City of BaytownCity of Baytown 132 FY23 Adopted Budget132 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 60,989$75,314$33,914$86,390$ 71021 Health Insurance - 13,634 4,053 19,759 71022 TMRS 10,818 13,165 5,918 15,378 71023 FICA 4,659 5,762 2,584 6,609 71028 Workers Compensation 80 99 225 920 71041 Allowances - 141 - - 71081 Retired Employee Benefits 1,131,987 1,188,597 966,083 1,211,271 Total Personnel Services 1,208,533 1,296,712 1,012,778 1,340,327 7400 Services 74021 Special Services 249,941 354,500 241,107 350,000 Total Services 249,941 354,500 241,107 350,000 Total Operating 1,458,473 1,651,212 1,253,885 1,690,327 9900 Contingencies 99001 Contingencies - 50,000 - 1,000,000 Total Contingencies - 50,000 - 1,000,000 TOTAL DEPARTMENT 1,458,473$ 1,701,212$ 1,253,885$ 2,690,327$ 1190 WATER & SEWER GENERAL OVERHEAD - SERVICE LEVEL BUDGET Water & Sewer General Overhead codifies expenditures that are not directly associated with any other department within the Water & Sewer Fund. The major components are insurance, special programs and contingencies. City of Baytown FY23 Adopted Budget133 3040 WATER OPERATIONS – PROGRAM SUMMARY Program Description The Utility Transmission division is responsible for the operation and maintenance of the water distribution system, which includes transmission lines, elevated storage tanks, and well sites. This division also oversees the hydrant flushing program and leak detection program. This division operates a restoration crew responsible for repairing and/or replacing streets, driveways, curbs, gutters and sidewalks damaged or removed during the repair of water utilities. They also assist the Drainage Division with concrete work and Community Development Block Grant (CDBG) projects. Major Goals •Operate and maintain a reliable distribution system with the ability to deliver a sufficient quantity of safe and good quality water under adequate pressure to the utilities’ customers at all times. •Obtain water and sewer certificates for all employees. •Maintain the wastewater collection system in order to provide a safe environment for the citizens of Baytown. Major Objectives •Continue to meet or exceed all Texas Commission on Environmental Quality (TCEQ) Rules and Regulations for water production and water distribution, to maintain the City’s “Superior Public Water System” rating by the TCEQ. •Continue to meet or exceed all TCEQ Rules and Regulations for wastewater collection. City of BaytownCity of Baytown 134 FY23 Adopted Budget134 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 2,134,061$ 2,094,584$ 2,072,168$ 2,274,411$ 71009 Overtime 183,036 128,081 114,461 132,581 71021 Health Insurance 473,353 602,609 372,772 607,253 71022 TMRS 411,943 366,698 385,333 405,657 71023 FICA 165,541 160,483 157,852 174,341 71028 Workers Compensation 57,208 53,371 52,353 56,165 71041 Allowances 3,542 3,229 3,339 4,560 Total Personnel Services 3,428,682 3,409,054 3,158,278 3,654,969 7200 Supplies 72001 Office Supplies 1,000 1,200 1,108 1,200 72007 Wearing Apparel 18,297 9,500 10,487 10,500 72016 Motor Vehicle Supplies 58,226 55,000 53,019 55,000 72021 Minor Tools 17,887 17,050 17,037 17,050 72031 Chemical Supplies 5,692 4,200 2,461 3,000 72032 Medical Supplies 198 200 115 200 72052 Treated Water Supplies 12,472,111 13,814,730 12,727,954 13,501,021 Total Supplies 12,573,410 13,901,880 12,812,181 13,587,971 7300 Maintenance 73001 Land Maintenance 13,213 13,386 9,409 10,000 73011 Buildings Maintenance 1,250 - - - 73023 Water Distrib Sys Maint 230,955 220,630 217,078 226,145 73024 Reservoirs & Wells Maint 43,801 20,000 17,877 20,500 73025 Streets Sidewalks & Curbs 53,381 36,775 28,586 37,694 73042 Machinery & Equip Maint 21,257 30,000 25,709 30,750 73043 Motor Vehicles Maint 123,259 110,000 60,100 82,000 73047 Meters & Settings Maint 11,791 15,375 9,975 15,759 Total Maintenance 498,906 446,166 368,735 422,848 7400 Services 74002 Electric Service 43,713 20,000 6,015 10,000 74011 Equipment Rental 4,120 15,000 16,881 15,000 74021 Special Services 104,331 120,000 120,331 120,000 74042 Education & Training 11,425 15,000 21,912 27,500 74071 Association Dues - - - 450 Total Services 163,589 170,000 165,139 172,950 Total Operating 16,664,588 17,927,100 16,504,332 17,838,738 TOTAL DEPARTMENT 16,664,588$ 17,927,100$ 16,504,332$ 17,838,738$ 3040 WATER OPERATIONS - SERVICE LEVEL BUDGET City of BaytownCity of Baytown 135 FY23 Adopted Budget135 3050 WASTEWATER OPERATIONS – PROGRAM SUMMARY Program Description The Wastewater Treatment division is responsible for the treatment and discharge of sanitary sewage per Texas Commission on Environmental Quality (TCEQ) and Environmental Protection Agency (EPA) Rules and Regulations. This division is responsible for the operation and maintenance of all wastewater treatment plants and oversees a crew responsible for the maintenance and operation of all sanitary sewer lift stations. Major Goals •Operate and maintain four Wastewater Treatment plants in compliance with health department, TCEQ and EPA Rules and Regulations at all times. •Operate and maintain 84 lift stations to avoid sanitary sewer overflows or customer outages. Major Objectives •Continue to meet TCEQ, EPA, and the City of Baytown Rules and Regulations at all times. •Monitor and maintain the records for the Sanitary Sewer Overflow Initiative program. •Eliminate Sanitary Sewer Overflows City of BaytownCity of Baytown 136 FY23 Adopted Budget136 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 2,043,587$ 1,954,633$ 1,983,789$ 2,367,135$ 71009 Overtime 122,137 96,255 65,309 96,255 71021 Health Insurance 423,132 531,714 342,780 584,860 71022 TMRS 385,415 342,321 359,475 422,684 71023 FICA 155,819 149,815 149,908 181,655 71028 Workers Compensation 28,694 29,790 27,880 35,093 71041 Allowances 5,088 3,726 6,947 7,440 Total Personnel Services 3,163,874 3,108,254 2,936,086 3,695,122 7200 Supplies 72001 Office Supplies 13,704 17,300 14,532 17,300 72002 Postage Supplies 7,799 10,000 6,932 8,700 72007 Wearing Apparel 26,991 20,000 18,716 20,000 72016 Motor Vehicle Supplies 38,766 54,000 41,829 55,000 72021 Minor Tools 15,220 15,600 15,312 15,600 72022 Fuel For Generators 39,916 20,000 47,596 37,000 72026 Cleaning & Janitorial Sup 7,444 7,000 7,897 8,000 72031 Chemical Supplies 307,402 400,262 395,731 463,662 72055 Laboratory Supplies 51,595 60,000 58,613 60,000 Total Supplies 508,837 604,162 607,158 685,262 7300 Maintenance 73001 Land Maintenance 29,518 50,000 48,320 52,440 73011 Buildings Maintenance 22,237 - 7,810 - 73027 Heat & Cool Sys Maint 24,400 - -- 73042 Machinery & Equip Maint 747,290 801,350 1,117,599 1,083,000 73043 Motor Vehicles Maint 56,167 65,000 53,835 65,000 73047 Meters & Settings Maint 7 - - - Total Maintenance 879,618 916,350 1,227,564 1,200,440 7400 Services 74002 Electric Service 1,443,748 1,661,000 1,169,110 1,700,000 74005 Natural Gas 3,027 - - - 74011 Equipment Rental 8,989 35,000 38,572 57,000 74021 Special Services 740,315 947,995 897,670 944,995 74042 Education & Training 36,115 33,750 34,717 36,525 74050 Disposal Services 290,458 502,000 439,918 502,000 74071 Association Dues 280 800 690 1,100 Total Services 2,522,932 3,180,545 2,580,677 3,241,620 Total Operating 7,075,261 7,809,311 7,351,486 8,822,444 8000 Capital Outlay 80001 Furniture & Equip <$10000 23,585 - - - 84042 Machinery & Equipment - 297,000 296,699 301,000 Total Capital Outlay 23,585 297,000 296,699 301,000 TOTAL DEPARTMENT 7,098,846$ 8,106,311$ 7,648,185$ 9,123,444$ 3050 WASTEWATER OPERATIONS - SERVICE LEVEL BUDGET City of BaytownCity of Baytown 137 FY23 Adopted Budget137 3060 UTILITY CONSTRUCTION – PROGRAM SUMMARY Program Description The City of Baytown’s Utility Construction Division provides the crews responsible for monitoring the wastewater collection system, installing water and sewer taps and maintaining utility transmission infrastructure. This division monitors the wastewater collection system, records all sanitary sewers overflows (SSO’s), and performs video inspections and smoke testing on the wastewater collection system. It also installs all new water and sewer taps and inspects/replaces existing sewer taps. This division operates a rehabilitation crew responsible for the maintenance of large utility transmission lines and large meters, and the replacement of public water lines, fire hydrants, valves, and service taps. Major Goals •Maintain a reliable water transmission system at all times. •Maintain the wastewater collection system in order to provide a safe environment for the citizens of Baytown. •Obtain water and sewer certificates/licenses for all employees. •Maintain a maximum two-week schedule or better on installation of water and sewer taps. Major Objectives •Provide required safety and regulatory training. •Continue to meet or exceed all Texas Commission on Environmental Quality (TCEQ) Rules and Regulations for wastewater collection. •Provide a continuous, uninterrupted supply of water to the distribution system by implementing preventative maintenance programs and making timely repairs. City of BaytownCity of Baytown 138 FY23 Adopted Budget138 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 848,264$811,926$830,057$841,981$ 71009 Overtime 72,612 82,800 55,784 72,800 71021 Health Insurance 196,061 259,040 136,477 263,450 71022 TMRS 163,496 141,925 155,937 149,873 71023 FICA 66,453 62,112 65,576 64,412 71028 Workers Compensation 14,525 19,818 14,041 20,012 Total Personnel Services 1,361,411 1,377,621 1,257,872 1,412,528 7200 Supplies 72001 Office Supplies 1,690 2,000 1,796 2,000 72007 Wearing Apparel 27,001 9,500 19,216 12,000 72016 Motor Vehicle Supplies 66,938 55,000 55,928 55,000 72021 Minor Tools 33,165 8,625 8,140 8,625 72031 Chemical Supplies 20,138 25,000 22,024 25,000 72032 Medical Supplies 38 200 98 200 Total Supplies 148,969 100,325 107,201 102,825 7300 Maintenance 73022 Sanitary Sewers Maint 73,841 80,000 81,353 117,500 73023 Water Distrib Sys Maint 135,362 205,000 172,141 205,000 73025 Streets Sidewalks & Curbs 24 - - - 73042 Machinery & Equip Maint 30,211 20,000 17,996 25,000 73043 Motor Vehicles Maint 81,733 150,000 51,790 80,000 73047 Meters & Settings Maint 121,610 110,000 102,278 110,000 Total Maintenance 442,781 565,000 425,559 537,500 7400 Services 74011 Equipment Rental - 5,000 1,100 5,000 74021 Special Services 4,463 7,000 6,704 7,000 74042 Education & Training 8,902 15,000 20,126 27,500 Total Services 13,366 27,000 27,929 39,500 Total Operating 1,966,527 2,069,946 1,818,561 2,092,353 8000 Capital Outlay 80001 Furniture & Equip <$10000 200 - - - Total Capital Outlay 200 - - - TOTAL DEPARTMENT 1,966,727$ 2,069,946$ 1,818,561$ 2,092,353$ 3060 UTILITY CONSTRUCTION - SERVICE LEVEL BUDGET City of BaytownCity of Baytown 139 FY23 Adopted Budget139 Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 9000 Other Financing Uses 91101 To General Fund 1,153,962$ 147,896$147,896$1,561,163$ 91350 To General Cap Project Fund 143,000 645,000 645,000 88,000 91450 To Accrued Leave-General 448,800 448,800 392,700 - 91522 To W W I S 8,783,378 8,036,191 8,036,191 9,626,357 91527 To CIPF - Water&Sewer 5,674,278 7,850,215 7,850,215 3,000,000 91550 To Internal Service Fnd 175,000 175,000 175,000 350,000 91552 To Warehouse Operations 200,000 300,000 300,000 150,000 Total Other Financing Uses 16,578,418 17,603,102 17,547,002 14,775,520 TOTAL DEPARTMENT 16,578,418$ 17,603,102$ 17,547,002$ 14,775,520$ 9010 TRANSFERS OUT - SERVICE LEVEL BUDGET This cost center represents funding to other funds and costs allocation for operating services. City of BaytownCity of Baytown 140 FY23 Adopted Budget140 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 BEGINNING CASH BALANCE 3,966,558$ 4,410,562$ 4,410,562$ 4,857,670$ Add: Investment Interest 12,529 13,000 35,935 40,925 From Aquatics Fund 71,088 71,054 71,054 70,951 Revenue From MDD Fund 362,387 360,900 360,900 962,754 From Water And Sewer Fund 8,783,378 8,036,191 8,036,191 9,626,357 From Storm Water Fund - 900,000 900,000 900,000 From W&S Impact Fees - -- 1,100,000 Total Revenues 9,229,382 9,381,145 9,404,080 11,600,988 FUNDS AVAILABLE FOR DEBT SERVICE 13,195,940 13,791,707 13,814,642 16,458,657 Deduct: Bond Principal 1,915,000 1,975,000 1,975,000 4,155,000 Interest On Bonds 1,296,313 1,231,050 974,976 1,994,525 Fiscal Agent Fees 2,000 36,000 2,000 34,000 Amortize Issuance Costs - 50,000 - 50,000 To G O I S 5,454,839 5,881,739 5,881,739 5,987,784 Expense - BAWA Fund 117,227 123,258 123,258 - Total Deductions 8,785,379 9,297,047 8,956,973 12,221,309 ENDING CASH BALANCE 4,410,562$ 4,494,660$ 4,857,670$ 4,237,349$ CITY OF BAYTOWN WATER & WASTEWATER INTEREST & SINKING (WWIS) FUND 522 BUDGET SUMMARY BY FUND City of BaytownCity of BaytownCity of Baytown 141 FY23 FY23 Adopted Budget Principal Principal Amount of Outstanding Oustanding Series Obligation Issue Oct. 1, 2022 Principal Interest Total Sept. 30, 2023 2014 Certificates of Obligation 1 11,715,000 8,035,000 540,000 291,206 831,206 7,495,000 2019 Certificates of Obligation 2 18,440,000 16,650,000 710,000 579,944 1,289,944 15,940,000 2020 Certificates of Obligation 2 5,840,000 5,645,000 205,000 233,375 438,375 5,440,000 Subtotal 35,995,000 30,330,000 1,455,000 1,104,525 2,559,525 28,875,000 Transfer to GOIS: 2014 General Obligation & Refunding 2 6,242,624 2,185,312 268,079 79,417 347,496 1,917,234 2015 General Obligation & Refunding 2 13,218,231 8,231,520 960,630 353,751 1,314,381 7,270,890 2016 General Obligation & Refunding 2 22,699,658 15,237,487 2,011,706 582,105 2,593,811 13,225,781 2019A General Obligation & Refunding 2 1,535,000 1,315,000 230,000 53,150 283,150 1,085,000 2020 General Obligation & Refunding 2 3,865,000 3,120,000 780,000 121,400 901,400 2,340,000 2021A General Obligation & Refunding 2 5,813,000 5,813,000 403,333 261,550 664,883 5,409,667 Subtotal 53,373,513 35,902,319 4,653,748 1,451,374 6,105,121 31,248,572 Total Water & Sewer Debt 89,368,513$ 66,232,319$ 6,108,748$ 2,555,898$ 8,664,646$ 60,123,572$ 1 Includes Aquatics portion 2 Water & Sewer portion only CITY OF BAYTOWN WATER AND SEWER SYSTEM SUMMARY OF FY 2022-23 DEBT REQUIREMENTS Principal & Interest Requirements for 2022-23 City of BaytownCity of BaytownCity of Baytown 142 FY23 FY23 Adopted Budget CITY OF BAYTOWN WATER AND SEWER SYSTEM - DIRECT DEBT ANNUAL REQUIREMENT TO AMORTIZE BONDED DEBT Fiscal Principal Interest Interest Total Annual Year Due 02/01 Due 02/01 Due 08/01 Interest Requirement 2023 1,455,000 565,550 538,975 1,104,525 2,559,525 2024 1,510,000 538,975 511,375 1,050,350 2,560,350 2025 1,565,000 511,375 482,725 994,100 2,559,100 2026 1,630,000 482,725 445,025 927,750 2,557,750 2027 1,705,000 445,025 407,913 852,938 2,557,938 2028 1,785,000 407,913 368,610 776,523 2,561,523 2029 1,865,000 368,610 327,047 695,657 2,560,657 2030 1,945,000 327,047 288,447 615,494 2,560,494 2031 2,015,000 288,447 252,503 540,950 2,555,950 2032 2,095,000 252,503 215,047 467,550 2,562,550 2033 2,170,000 215,047 175,222 390,269 2,560,269 2034 2,250,000 175,222 135,647 310,869 2,560,869 2035 1,480,000 135,647 110,925 246,572 1,726,572 2036 1,530,000 110,925 85,356 196,281 1,726,281 2037 1,580,000 85,356 60,169 145,525 1,725,525 2038 1,635,000 60,169 34,106 94,275 1,729,275 2039 1,685,000 34,106 6,450 40,556 1,725,556 2040 430,000 6,450 -6,450 436,450 30,330,000$ 5,011,091$ 4,445,541$ 9,456,632$ 39,786,632$ 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 202320242025202620272028202920302031203220332034203520362037203820392040Annual Debt ServiceFiscal Year Annual Debt Service Requirements Principal Interest City of BaytownCity of BaytownCity of Baytown 143 FY23 FY23 Adopted Budget Certificates of Obligation Funding: WSIS-Aquatics 11,715,000$ Series 2014 Date of Issue - Term - 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2014 2.000%-$ -$ 124,640$ 124,640$ 124,640$ 11,715,000$ 2015 3.000%410,000 211,653 207,553 419,206 829,206 11,305,000 2016 3.000%425,000 207,553 201,178 408,731 833,731 10,880,000 2017 3.000%435,000 201,178 194,653 395,831 830,831 10,445,000 2018 3.000%450,000 194,653 187,903 382,556 832,556 9,995,000 2019 3.000%460,000 187,903 181,005 368,908 828,908 9,535,000 2020 4.000%480,000 181,003 171,403 352,406 832,406 9,055,000 2021 4.000%500,000 171,403 161,403 332,806 832,806 8,555,000 2022 4.000%520,000 161,403 151,003 312,406 832,406 8,035,000 2023 4.000%540,000 151,003 140,203 291,206 831,206 7,495,000 2024 4.000%560,000 140,203 129,003 269,206 829,206 6,935,000 2025 4.000%585,000 129,003 117,303 246,306 831,306 6,350,000 2026 4.000%610,000 117,303 105,103 222,406 832,406 5,740,000 2027 3.250%630,000 105,103 94,866 199,969 829,969 5,110,000 2028 3.375%655,000 94,866 83,813 178,679 833,679 4,455,000 2029 3.500%675,000 83,813 72,000 155,813 830,813 3,780,000 2030 3.500%700,000 72,000 59,750 131,750 831,750 3,080,000 2031 3.750%725,000 59,750 46,156 105,906 830,906 2,355,000 2032 3.375%755,000 46,156 32,000 78,156 833,156 1,600,000 2033 4.000%785,000 32,000 16,300 48,300 833,300 815,000 2034 4.000%815,000 16,300 - 16,300 831,300 - 11,715,000$ 2,564,249$ 2,477,238$ 5,041,487$ 16,756,487$ -$ Certificates of Obligation Funding: WSIS 18,440,000$ Series 2019 Date of Issue - Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2020 3.000%430,000$ 545,860$ 315,697$ 861,557$ 1,291,557$ 18,010,000$ 2021 3.000%670,000 315,697 305,647 621,344 1,291,344 17,340,000 2022 3.000%690,000 305,647 295,297 600,944 1,290,944 16,650,000 2023 3.000%710,000 295,297 284,647 579,944 1,289,944 15,940,000 2024 3.000%735,000 284,647 273,622 558,269 1,293,269 15,205,000 2025 3.000%755,000 273,622 262,297 535,919 1,290,919 14,450,000 2026 5.000%785,000 262,297 242,672 504,969 1,289,969 13,665,000 2027 5.000%825,000 242,672 222,047 464,719 1,289,719 12,840,000 2028 5.000%870,000 222,047 200,297 422,344 1,292,344 11,970,000 2029 5.000%915,000 200,297 177,422 377,719 1,292,719 11,055,000 2030 4.000%955,000 177,422 158,322 335,744 1,290,744 10,100,000 2031 3.000%990,000 158,322 143,472 301,794 1,291,794 9,110,000 2032 3.000%1,020,000 143,472 128,172 271,644 1,291,644 8,090,000 2033 3.000%1,050,000 128,172 112,422 240,594 1,290,594 7,040,000 2034 3.000%1,085,000 112,422 96,147 208,569 1,293,569 5,955,000 2035 3.125%1,115,000 96,147 78,725 174,872 1,289,872 4,840,000 2036 3.125%1,150,000 78,725 60,756 139,481 1,289,481 3,690,000 2037 3.250%1,190,000 60,756 41,419 102,175 1,292,175 2,500,000 2038 3.250%1,230,000 41,419 21,431 62,850 1,292,850 1,270,000 2039 3.375%1,270,000 21,431 - 21,431 1,291,431 - 18,440,000$ 3,966,369$ 3,420,509$ 7,386,879$ 25,826,879$ -$ CITY OF BAYTOWN WATER AND SEWER SYSTEM SUMMARY OF FY 2022-23 DEBT REQUIREMENTS April 1, 2014 March 26, 2019 City of BaytownCity of Baytown 144 FY23 FY23 Adopted Budget Certificates of Obligation Funding: WSIS 5,840,000$ Series 2020 Date of Issue - Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2022 5.000%195,000$ 124,125$ 119,250$ 243,375$ 438,375$ 5,645,000$ 2023 5.000%205,000 119,250 114,125 233,375 438,375 5,440,000 2024 5.000%215,000 114,125 108,750 222,875 437,875 5,225,000 2025 5.000%225,000 108,750 103,125 211,875 436,875 5,000,000 2026 5.000%235,000 103,125 97,250 200,375 435,375 4,765,000 2027 5.000%250,000 97,250 91,000 188,250 438,250 4,515,000 2028 5.000%260,000 91,000 84,500 175,500 435,500 4,255,000 2029 5.000%275,000 84,500 77,625 162,125 437,125 3,980,000 2030 5.000%290,000 77,625 70,375 148,000 438,000 3,690,000 2031 5.000%300,000 70,375 62,875 133,250 433,250 3,390,000 2032 5.000%320,000 62,875 54,875 117,750 437,750 3,070,000 2033 5.000%335,000 54,875 46,500 101,375 436,375 2,735,000 2034 4.000%350,000 46,500 39,500 86,000 436,000 2,385,000 2035 4.000%365,000 39,500 32,200 71,700 436,700 2,020,000 2036 4.000%380,000 32,200 24,600 56,800 436,800 1,640,000 2037 3.000%390,000 24,600 18,750 43,350 433,350 1,250,000 2038 3.000%405,000 18,750 12,675 31,425 436,425 845,000 2039 3.000%415,000 12,675 6,450 19,125 434,125 430,000 2040 3.000%430,000 6,450 - 6,450 436,450 - 5,840,000$ 1,288,550$ 1,164,425$ 2,452,975$ 8,292,975$ -$ General Obligation & Refunding Funding: WSIS Portion Only 1,535,000$ Series 2019A Date of Issue - Term - 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2020 -$ 14,234$ 33,275$ 47,509$ 47,509$ 1,535,000$ 2021 4.000%220,000 33,275 28,875 62,150 282,150 1,315,000 2022 4.000%230,000 28,875 24,275 53,150 283,150 1,085,000 2023 5.000%100,000 24,275 21,775 46,050 146,050 985,000 2024 5.000%100,000 21,775 19,275 41,050 141,050 885,000 2025 5.000%110,000 19,275 16,525 35,800 145,800 775,000 2026 5.000%115,000 16,525 13,650 30,175 145,175 660,000 2027 5.000%120,000 13,650 10,650 24,300 144,300 540,000 2028 5.000%125,000 10,650 7,525 18,175 143,175 415,000 2029 5.000%130,000 7,525 4,275 11,800 141,800 285,000 2030 3.000%135,000 4,275 2,250 6,525 141,525 150,000 2031 3.000%150,000 2,250 - 2,250 152,250 - 1,535,000$ 196,584$ 182,350$ 378,934$ 1,913,934$ -$ CITY OF BAYTOWN WATER AND SEWER SYSTEM SUMMARY OF FY 2022-23 DEBT REQUIREMENTS February 1, 2029 November 14, 2019 City of BaytownCity of Baytown 145 FY23 FY23 Adopted Budget City of BaytownCity of BaytownCity of BaytownCity of Baytown 146 FY23 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Solid Waste and Recycling Collections 6,197,081$ 6,162,774$ 7,191,551$ 7,407,299$ Recycling Revenue 56,489 46,661 60,964 62,793 Residential Recycling 668,567 666,216 770,123 793,226 Miscellaneous 11,502 - - - Transfers In 250,000 250,000 - - Total Revenues 7,183,639 7,125,651 8,022,637 8,263,319 Expenditures Personnel Services 1,032,134 977,307 811,292 1,051,815 Supplies 58,923 66,100 69,750 70,750 Maintenance 108,787 97,000 95,000 97,000 Services 5,792,163 5,915,395 6,159,500 6,800,000 Total Operating 6,992,007 7,055,802 7,135,542 8,019,565 Non-Recurring Expenditures Capital Outlay - - - 51,000 Transfers Out 186,500 - - - Total Expenditures 7,178,507 7,055,802 7,135,542 8,070,565 Excess (Deficit) Revenues Over Expenditures 5,132 69,848 887,095 192,754 GAAP adjustment (78,783) - - - Working Capital - Beginning 872,598 798,947 798,947 1,686,042 Working Capital - Ending 798,947$ 868,795$ 1,686,042$ 1,878,796$ Days of Operating Expenditures 42 45 86 86 CITY OF BAYTOWN SANITATION FUND 500 BUDGET SUMMARY BY FUND Personnel Services 13% Supplies 1% Maintenance 1% Services 84% Sanitation Fund Expenditures by Type City of Baytown FY23 Adopted Budget147 3200 SANITATION – PROGRAM SUMMARY Program Description Sanitation is responsible for the daily residential solid waste and recycling management, brush collection, Baytown Green Center operations, and a customer service and education program. Additionally, the Division is responsible for the debris management side of emergency management clean up after a natural disaster. Brush is collected curbside on a once-per-month schedule. Household garbage and heavy trash are collected twice weekly. The brush collected is recycled to chips and humus. These wood chips are used for wood burning fuel. The Baytown Green Center is a self-service drop off facility open to residents wishing to dispose of bulky items (ex: old furniture, lumber, household trash, etc.) and recycling. In addition to the traditional recycling materials of plastics, newspaper, tin/aluminum cans, glass and cardboard; electronic waste and brush is accepted. This facility is available during weekdays and on Saturdays. Major Goals •Collection of brush and trash on a timely basis with proper disposal or recycling. •Reduction of total waste stream through operation of a drop-off recycling center. •Reduction of litter and illegal dumping throughout the City. Major Objectives •Collection of brush and limbs as scheduled. •Proper Management of brush chipping. •Excellent customer service by listening and educating the public regarding the correct procedures for brush/recycling collection and the Green Center operation •Participation in clean-up programs. City of BaytownCity of BaytownCity of Baytown 148 FY23 AdoptedFY23 Budget148 3200 SANITATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 631,414$ 585,941$ 536,333$ 661,352$ 71009 Overtime 51,912 35,000 - - 71021 Health Insurance 142,312 171,243 100,799 184,415 71022 TMRS 121,339 106,524 101,177 117,739 71023 FICA 49,993 44,825 42,651 50,593 71028 Workers Compensation 35,165 33,414 30,333 37,715 71041 Allowances - 360 - - Total Personnel Services 1,032,134 977,307 811,292 1,051,815 7200 Supplies 72007 Wearing Apparel 8,295 6,000 5,000 6,000 72016 Motor Vehicle Supplies 45,753 55,000 60,000 60,000 72021 Minor Tools 3,166 3,000 3,000 3,000 72026 Cleaning & Janitorial Sup 3 - - - 72031 Chemical Supplies 1,705 1,100 750 750 72041 Educational Supplies - 1,000 1,000 1,000 Total Supplies 58,923 66,100 69,750 70,750 7300 Maintenance 73001 Land Maintenance 1,183 2,000 - 2,000 73011 Buildings Maintenance 838 - - - 73043 Motor Vehicles Maint 106,766 95,000 95,000 95,000 Total Maintenance 108,787 97,000 95,000 97,000 7400 Services 74021 Special Services 257,075 420,000 460,000 390,000 74034 Household Garbage Contract 5,116,101 5,067,600 5,067,600 5,975,600 74036 Advertising - 1,500 - 1,500 74040 Recycling Services 32,650 82,400 82,400 86,505 74042 Education & Training 2,466 4,500 7,000 7,000 74050 Disposal Services 383,871 339,395 542,500 339,395 Total Services 5,792,163 5,915,395 6,159,500 6,800,000 Total Operating 6,992,007 7,055,802 7,135,542 8,019,565 8000 Capital Outlay 84043 Motor Vehicles - - - 51,000 Total Capital Outlay - - - 51,000 9000 Other Financing Uses 91350 To Gen Capital Proj Fund 186,500 - - - Total Other Financing Uses 186,500 - - - TOTAL DEPARTMENT 7,178,507$ 7,055,802$ 7,135,542$ 8,070,565$ City of Baytown FY23 Adopted Budget149 City of BaytownCity of BaytownCity of BaytownCity of Baytown 150 FY23 AdoptedFY23 Budget150 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Storm Drainage Fees 2,705,502$ 3,896,904$ 3,963,259$ 4,082,156$ Contributd Capital Other 200,429$ -$ -$ -$ Total Revenues 2,905,931 3,896,904 3,963,259 4,082,156 Expenditures Personnel Services 1,329,810 1,967,315 1,448,388 2,028,382 Supplies 153,532 81,300 114,516 111,851 Maintenance 232,553 290,000 313,423 287,500 Services 158,363 37,175 11,150 309,864 Total Operating 1,874,259 2,375,790 1,887,477 2,737,596 Non-Recurring Expenditures Capital Outlay (12,468) 1,021,150 1,021,144 750,000 Transfers Out 155,500 1,370,500 470,500 1,396,000 Contingency - 228,850 - 250,000 Total Expenditures 2,017,291 4,996,290 3,379,122 5,133,596 Excess (Deficit) Revenues Over Expenditures 888,640 (1,099,386) 584,137 (1,051,440) Budget to GAAP Adjustment (70,585) Working Capital - Beginning 1,263,314 2,081,369 2,081,369 2,665,506 Working Capital - Ending 2,081,369$ 981,983$ 2,665,506$ 1,614,066$ Days of Operating Expenditures 405 151 515 215 CITY OF BAYTOWN STORM WATER UTILITY FUND 505 BUDGET SUMMARY BY FUND Personnel Services 42% Supplies 2% Maintenance 6% Services 6% Capital Outlay 15% Transfers Out 29% Storm Water Utility Fund Expenditures by Type City of BaytownCity of Baytown 151 FY23 Adopted Budget 3050 STORM WATER UTILITY – PROGRAM SUMMARY Program Description The Storm Water Utility Fund is comprised of two divisions: Storm Water Utility and Storm Water Maintenance. The Storm Water Maintenance Division was formed during the FY2016 Budget Process and is formerly known as the Drainage division that previously resided in the General Fund. The Storm Water Utility division is responsible for the City’s compliance with the Federal mandate known as the National Pollutant Discharge Elimination System (NPDES). The NPDES mandate requires cities to implement programs and practices to control polluted storm water run-off through a permitting program. The NPDES permitting program is comprised of two phases. Phase I affects medium and large cities. Phase II affects smaller communities, such as Baytown. Baytown is required to develop a storm water management program that will address six minimum control measures. This program was developed to be implemented in phases over the next five years. The Storm Water Maintenance Division operates maintenance crews which are responsible for maintaining drainage facilities, cleaning roadside ditches, setting drainage pipe for residents, and repairing storm drain inlets and lines. It also operates a capital drainage improvement crew that is responsible for making drainage system improvements such as new drainage structures, major system upgrades, and area drainage system realignments. The Storm Water Maintenance Division operates three street sweepers responsible for keeping all City roadways clear of small debris. Accomplished Major Goals •Adopted the final storm water management program (SWMP) outlining our best management practices (BMPs). •Received the Small MS4 permit in 2009. •Educated the public about storm water requirements and pollution from urban run-off. •Provided educational materials for all Goose Creek Consolidated Independent School District students. •Developed ordinances to address construction site run-off in, Illicit Discharge Detection and Control, and Post Construction Storm Water Management. •Inspected all construction sites within the City limits for compliance with state and local storm water regulations. •Established good housekeeping practices for storm water in all City departments. •Educated all City owned industrial facilities operators about required Texas Commission on Environmental Quality (TCEQ) permits and assisted them in obtaining full compliance. •Reviewed Second Construction Site General Permit and MS4 Phase II drafts and provided input to TCEQ on issues affecting the City of Baytown. •Responded to citizen’s service request in a timely manner. •Increased the productivity of the drainage maintenance and capital drainage crews by cross training exercises. Major Objectives •Storm Water Engineer will audit City of Baytown detention ponds and make recommendations on how to improve them. •Work with Engineering Department to ensure full compliance with storm water regulations at all city projects. •Provide public education through brochures, presentations, and the website. This includes the general public, civic associations, homebuilders and developers, commercial businesses, and municipal employees. •Provide public outreach with community clean-up events. •Document and record illicit discharge complaints. •Build relationships with other City departments involved with the SWMP. •Prepare for the next permitting phase. •Schedule workload more efficiently. •Increase accountability for the quality of work. •Improve Customer Service. •Restore property to same or better conditions. Ctiy of Baytown FY23 Adopted BudgetCity of BaytownCity of Baytown 152 FY23 Adopted Budget 3050 STORM WATER UTILITY - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 841,820$ 1,273,492$ 953,039$ 1,259,917$ 71009 Overtime 26,708 27,000 27,500 29,000 71021 Health Insurance 208,802 289,795 191,874 354,461 71022 TMRS 154,824 233,157 171,011 230,927 71023 FICA 62,575 98,111 68,023 99,247 71028 Workers Compensation 30,585 36,760 33,341 51,230 71041 Allowances 4,495 9,000 3,600 3,600 Total Personnel Services 1,329,810 1,967,315 1,448,388 2,028,382 7200 Supplies 72001 Office Supplies 3,493 3,500 1,170 3,000 72002 Postage Supplies 212 500 56 500 72004 Printing Supplies 42 2,000 - 2,000 72007 Wearing Apparel 9,856 9,000 9,643 10,600 72016 Motor Vehicle Supplies 57,826 42,800 82,428 84,901 72021 Minor Tools 7,126 7,500 6,218 7,000 72031 Chemical Supplies 72,963 1,000 69 250 72041 Educational Supplies - 6,500 5,933 3,000 72045 Computer Software Supply 2,014 8,500 9,000 - 72061 Meeting Supplies - - - 600 Total Supplies 153,532 81,300 114,516 111,851 7300 Maintenance 73001 Land Maintenance 29,948 30,000 6,000 - 73026 Storm Drains Maint 91,123 185,000 193,997 200,000 73042 Machinery & Equip Maint 11 - - 73043 Motor Vehicles Maint 111,471 75,000 113,426 87,500 Total Maintenance 232,553 290,000 313,423 287,500 7400 Services 74021 Special Services 146,185 11,000 3,938 283,000 74036 Advertising 556 2,500 500 2,500 74042 Education & Training 6,108 17,850 5,887 23,600 74051 Non City Facility Rental 5,000 5,000 - - 74071 Association Dues 515 825 825 764 Total Services 158,363 37,175 11,150 309,864 Total Operating 1,874,259 2,375,790 1,887,477 2,737,596 8000 Capital Outlay 84042 Machinery & Equipment - 458,633 458,627 350,000 84043 Motor Vehicles (12,468) 562,517 562,517 - 85001 Construction - - - 400,000 Total Capital Outlay (12,468) 1,021,150 1,021,144 750,000 9000 Other Financing Uses 91350 To Gen Capital Proj Fund 155,500 470,500 470,500 496,000 91522 To W W I S - 900,000 - 900,000 Total Other Financing Uses 155,500 1,370,500 470,500 1,396,000 9900 Contingency 99002 Unforeseen/New Initiative - 228,850 - 250,000 Total Other Financing Uses - 228,850 - 250,000 TOTAL DEPARTMENT 2,017,291$ 4,996,290$ 3,379,122$ 5,133,596$ City of BaytownCity of Baytown 153 FY23 Adopted Budget Ctiy of Baytown FY23 Adopted BudgetCity of BaytownCity of Baytown 154 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Departmental Billings - Fuel 1,232,694$ 1,031,452$ 1,763,239$ 1,800,000$ Departmental Billings - Repairs 646,444 676,534 793,491 800,000 Contributions - Misc -83,818 - - Transfer In - General Fund 350,000 325,000 325,000 300,000 Transfer In - Water & Sewer Fund 175,000 175,000 175,000 350,000 Total Revenues 2,404,139 2,291,804 3,056,730 3,250,000 Expenditures Personnel Services 643,078 773,310 718,150 800,474 Supplies 1,644,738 1,629,450 2,412,960 2,533,050 Maintenance 38,642 11,000 6,050 6,500 Services 44,230 54,500 37,270 44,500 Total Operating 2,370,689 2,468,260 3,174,430 3,384,523 Non-Recurring Expenditures Capital Outlay -90,500 86,130 - Transfers Out - Capital Improvement -61,000 15,250 - Total Expenditures 2,370,689 2,619,760 3,275,810 3,384,523 Excess (Deficit) Revenues #REF! Over Expenditures 33,449 (327,956) (219,079) (134,523) Budget to GAAP Adjustment (43,097) Working Capital - Beginning 810,571 800,923 800,923 581,844 Working Capital - Ending 800,923 472,967$ 581,844$ 447,320$ CITY OF BAYTOWN GARAGE FUND 550 BUDGET SUMMARY BY FUND Personnel Services 24% Supplies 75% Maintenance 0% Services 1% Garage Fund Expenditures by Type City of BaytownCity of Baytown 155 FY23 Adopted Budget 7010 GARAGE OPERATIONS – PROGRAM SUMMARY Program Description Equipment Services Division maintains, services, and repairs a fleet consisting of the vehicles and equipment operated by Public Works, Parks and Recreation, Engineering, Inspections, Library, Health, Purchasing, Utility Billing and BAWA. This division also maintains the fueling facility, Public Works gate access, standby generators, the equipment wash rack, and the garage owned mechanical equipment. In addition, assistance is rendered to Police and Fire garages and Park operations when necessary. This division processes all associated paperwork, as well as billing of fuel and services to all user departments. Major Goals •To provide for safe and efficient maintenance operations by performing vehicle and equipment preventative maintenance and repairs. •Provide these services in an economical and timely manner. Major Objectives •Coordinate with departmental supervisors to facilitate sufficient availability of equipment for their duties. •Reduce downtime and increase “mean-time-between-failure” for vehicles and equipment maintained by the garage. •Reduce rate of returns for unscheduled repairs with an aggressive preventative maintenance program. City of Baytown FY23 City of BaytownCity of Baytown 156 FY23 Adopted Budget 7010 GARAGE OPERATIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2021-22 7100 Personnel Services 71002 Regular Wages 454,968$ 482,866$ 469,108$ 505,795$ 71009 Overtime 28,386 35,000 34,500 35,000 71021 Health Insurance 87,386 118,553 79,506 118,553 71022 TMRS 86,666 88,767 88,535 90,993 71023 FICA 34,946 37,352 36,895 39,106 71028 Workers Compensation 4,847 5,372 5,188 5,628 71041 Allowances 4,849 5,400 4,418 5,400 Total Personnel Services 702,049 773,309 718,149 800,474 7200 Supplies 72007 Wearing Apparel 5,976 4,000 3,886 4,000 72016 Motor Vehicle Supplies 8,267 7,000 7,730 7,000 72017 Parts Purchase For Resale 452,440 438,250 586,234 575,000 72018 Fuel Purchase For Resale 1,111,572 1,150,000 1,787,360 1,930,349 72019 Supplies Purch For Resale 6,942 8,000 8,282 8,000 72021 Minor Tools 19,652 20,000 18,769 8,000 72026 Cleaning & Janitorial Sup 196 2,000 500 500 72032 Medical Supplies 79 200 200 200 72098 Inventory Adjustments 39,615 - - - Total Supplies 1,644,738 1,629,450 2,412,960 2,533,049 7300 Maintenance 73011 Buildings Maintenance 21,444 - - - 73042 Machinery & Equip Maint 1,138 5,000 2,500 2,500 73043 Motor Vehicles Maint 16,060 6,000 3,550 4,000 Total Maintenance 38,642 11,000 6,050 6,500 7400 Services 74020 Outside Contracts 30,312 40,000 25,750 30,000 74021 Special Services 5,085 6,500 4,658 6,500 74042 Education & Training 8,833 8,000 6,862 8,000 Total Services 44,230 54,500 37,270 44,500 8000 Capital Outlay 84042 Machinery & Equipment -90,500 86,130 - Total Capital Outlay -90,500 86,130 - 9000 Other Financing Uses 91350 To Gen Capital Proj Fund -61,000 15,250 - Total Other Financing Uses -61,000 15,250 - TOTAL DEPARTMENT 2,429,660$ 2,619,759$ 3,275,809$ 3,384,522$ City of BaytownCity of Baytown 157 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Water Meter Sales 52,890$ 47,856$ 107,081$ 110,000$ Dept Billing-Vehicle Repr 11,310 5,672 - 5,672 Investment Interest 12 18 18 18 From General Fund 50,000 75,000 75,000 - From Water And Sewer Fund 200,000 300,000 300,000 150,000 Total Revenues 314,212 428,546 482,099 265,690 Expenditures Personnel Services 242,559 272,587 236,074 281,879 Supplies 24,653 60,600 105,168 110,600 Maintenance 5,331 8,750 6,277 9,000 Services 6,358 12,000 7,462 12,000 Total Operating 278,899 353,937 354,980 413,479 Total Expenditures 278,899 353,937 354,980 413,479 Excess (Deficit) Revenues Over Expenditures (11,787) 74,608 127,118 (147,789) Budget to GAAP Adjustment 44,346 Working Capital - Beginning 123,105 155,664 155,664 282,782 Working Capital - Ending 155,664$ 230,272$ 282,782$ 134,993$ (1) CITY OF BAYTOWN WAREHOUSE OPERATIONS FUND 552 BUDGET SUMMARY BY FUND Personnel Services 68% Operations 32% Warehouse Fund Expenditures by Type City of BaytownCity of Baytown 158 FY23 Adopted Budget 7010 WAREHOUSE OPERATIONS – PROGRAM SUMMARY Program Description Provide Centralized warehousing and purchasing for commonly used supplies and materials throughout the city. Operation is designed to provide lower costs through volume purchasing and consolidation. Major Goals •Expansion of base inventory to facilitate citywide usage, while reducing items with low turnover. •Develop inventory-tracking system. •Develop inventory minimum and maximum levels based on usage. Major Objectives •Automation of physical inventory process. •Increase use of warehouse by City departments. City of Baytown FY23 City of BaytownCity of Baytown 159 FY23 Adopted Budget 7010 WAREHOUSE OPERATIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct#Acct Description 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71002 Regular Wages 169,827$ 168,770$ 159,148$ 176,522$ 71009 Overtime 3,115 3,000 2,556 3,000 71021 Health Insurance 26,424 52,690 29,673 52,690 71022 TMRS 30,700 30,682 28,251 31,421 71023 FICA 12,273 12,911 11,773 13,504 71028 Workers Compensation 221 4,534 4,672 4,742 Total Personnel Services 242,559 272,587 236,074 281,879 7200 Supplies 72001 Office Supplies 1,096 1,000 1,234 1,000 72007 Wearing Apparel 1,131 1,500 1,372 1,500 72015 Meter Purchase For Resale 22,759 50,000 95,821 100,000 72016 Motor Vehicle Supplies 2,644 4,000 3,412 4,000 72021 Minor Tools 6,791 4,000 3,329 4,000 72026 Cleaning & Janitorial Supplies 30 - - - 72032 Medical Supplies 82 100 - 100 72098 Inventory Adjustments (9,881) - - - Total Supplies 24,653 60,600 105,168 110,600 7300 Maintenance 73011 Buildings Maintenance 3,000 - - - 73042 Machinery & Equipment Maint - 6,000 4,664 6,000 73043 Motor Vehicles Maint 2,331 2,750 1,612 3,000 Total Maintenance 5,331 8,750 6,277 9,000 7400 Services 74021 Special Services 6,358 10,000 6,010 10,000 74042 Education & Training - 2,000 1,452 2,000 Total Services 6,358 12,000 7,462 12,000 Total Operating 278,899 353,937 354,980 413,479 TOTAL DEPARTMENT 278,899$ 353,937$ 354,980$ 413,479$ City of BaytownCity of Baytown 160 FY23 Adopted Budget BAYTOWN AREA WATER AUTHORITY Baytown Area Water Authority, (BAWA), is a water authority created by Texas Legislature to purchase and distribute surface and/or underground supplies for the City and surrounding communities. The City accounts for approximately 90% of BAWA's annual sales. BAWA is considered a component unit of the City of Baytown. City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 161City of Baytown 161 BAYTOWN AREA WATER AUTHORITY (BAWA) ANNUAL PROGRAM OF SERVICES 2022-23 ADOPTED BUDGET City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 162City of Baytown 162 BAYTOWN AREA WATER AUTHORITY BOARD OF DIRECTORS BRENDA BRADLEY SMITH, President MIKE WILSON, Vice President FRANK McKAY III, Secretary CITY CLERK, Assistant Secretary BRANDON BENOIT, Director JIMMY SMITH, Director City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 163City of Baytown 163 BAYTOWN AREA WATER AUTHORITY (BAWA) ORGANIZATION CHART Baytown Area Water Authority Board of Directors General Manager Plant Manager/Director of Public Works & Utilities Superintendent City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 164City of Baytown 164 BAYTOWN AREA WATER AUTHORITY MAJOR BUDGET ISSUES FISCAL YEAR 2022-23 This fund accounts for the operations of the Baytown Area Water Authority (BAWA). BAWA is a water authority created by the Texas Legislature to supply water for the City of Baytown (City) and surrounding communities. BAWA services a total of eight customers with the City as the largest customer, generating approximately 88% of BAWA’s annual sales. BAWA is a separate legal entity; however, it is considered a component unit of the City. Since it began operating, BAWA has not experienced shortages of its raw water supply to the plant or interruptions of service to its customers. REVENUES The 2022-23 proposed budget estimates sales of $15,220,828 for an average of 13.5 million gallons per day (MGD). Fluctuations in rainfall amounts can significantly impact actual sales. The existing rate structure for BAWA is $3.08 per 1,000 gallons for the City of Baytown and $3.12 per 1,000 gallons for customers outside the city. The rates will consist of a 6% bump to $3.26 per 1,000 gallons for the City of Baytown and $3.46 per 1,000 gallons for customers outside the city for the 2022-23 budget. EXPENDITURES Total operating expenditures for the proposed 2022-23 budget are $10,332,898 which is an increase of $634,597 from the 2021-22 budget. An increase of $273,314 over current year estimate in the untreated water supplies is included in the budget due to the City of Houston’s raw water supply contract. This budget includes a transfer of $350,000 to the General Fund for an indirect cost allocation to reimburse the City for administrative services such as Human Resources, Fiscal Operations, Legal and Information Technology Services. Highlights of major operating changes are as follows: •Increase in personnel services $ 62,321 •Increase in supplies 186,615 •Increase in maintenance 63,200 •Increase in services 322,462 •Increase in capital outlay 47,806 •Increase to transfers out-debt service 71,589 Raw Water Supply Cost – BAWA purchases raw water from the City of Houston. The raw water supply contract with the City of Houston is in effect through the year 2040, and sets the maximum amount of raw water to be delivered to the BAWA plant at 20 MGD without penalties. The surcharge for water purchased over the 20 MGD is nominal at this time. BAWA received a rate increase from $0.7573 to $0.90 on April 1, 2022. The annual rate adjustment is based on inflation. Debt Service – The transfer to cover the debt service requirement for the proposed 2022-23 budget is $4,483,294. The Authority awarded a construction contract to build the BAWA East Water Treatment Plant and due to the length of time for construction, 27-36 months, the Authority chose to issue bonds in two parts. The combination of bonds and operating funds totaling $28 million was issued for the first year. The second issue, $18 million in bonds, was issued in the fiscal year 2018-19. City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 165City of Baytown 165 BAYTOWN AREA WATER AUTHORITY MAJOR BUDGET ISSUES FISCAL YEAR 2022-23 CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program for BAWA is funded through the issuance of revenue bonds, grants, and revenue from operations. BAWA Backwash and Decant Pump Replacement $500,000 This project would replace the existing (7.5HP) decant and backwash pumps and motors to increase reliability and control of surface water sludge processes. BAWA Administration Building $550,000 This project would perform a minor remodel of office space updating the finishes, and replace the HVAC system, replace the roof, plumbing upgrades, and electrical upgrades. BAWA Raw Water Rehabilitation $13,500,000 This project, funded from debt, would replace the existing BAWA Forebay liner, raw water pumps and motors with variable frequency drive (VFD) pumps/motors at the Fritz Lanham Surface Water Plant. Project will be split into two phases to smooth funding requirements. Phase I: Canal Pumps with Decant PS. Phase II: Forebay pumps and liner. BAWA East Surface Water Plant Phase 2 Expansion $5,420,000 This project, funded by debt, covers the engineering services of the expansion and the existing surface water treatment plant south of Interstate Highway (IH) 10 and west of SH 99 along the Coastal Water Authority (CWA) Barbers Hill Canal. The design will provide for the ability to expand the plant based on future water demands and allow the plant to convert to salt water treatment (desalinization) ensuring long term viability. WORKING CAPITAL In order to maintain fiscal stability, governmental entities maintain a working capital balance to meet daily liquidity needs. Appropriate levels of working capital vary from entity to entity based on the relative impact of particular circumstances or financial conditions. Working capital is defined as current assets (e.g., cash, investments and accounts receivable) less current liabilities (e.g., accounts payable). In the 2022-23 proposed budget, BAWA’s working capital level at year end is projected to represent 51 days of operating expenditures plus we are able to transfer out $1,000,000 to BAWA’s Capital Improvement Project Fund (CIPF) which will be available for funding future capital projects. City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 166City of Baytown 166 3070 BAYTOWN AREA WATER AUTHORITY – PROGRAM SUMMARY Program Description BAWA operates and maintains a 31.898 Million Gallon per Day (MGD) surface water treatment facilities. BAWA currently serves 8 surrounding area customers, including the City of Baytown, which uses 88% of BAWA’s production. Operations personnel ensure the facility’s compliance with the Texas Commission on Environmental Quality’s (TCEQ) Rules and Regulations for Public Water Supplies. BAWA provides its customers with high quality, safe drinking water and consistent water pressure for fire protection. Major Goals •Maintain water quality to be classified as "Meeting Optimum Corrosion Control" by TCEQ. •Maintain “Superior Public Water System” status. •Maintain standards for the Texas Optimization Program - a voluntary program through TCEQ that promotes the optimization of surface water treatment plants, by identifying and addressing the various factors that limit performance in order to lower the risk of waterborne disease. •Develop and maintain a staff of highly trained water professionals through continuing education classes and hands on training. Major Objectives •Produce 13.5 MGD of finished water. •Maintain finished water turbidity (haze measurement) consistently < 0.1 NTU. •Maintain compliance with all TCEQ and EPA regulations. City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 167City of Baytown 167 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Sale of Water - Baytown 12,472,111$ 13,814,730$ 12,727,954$ 13,491,632$ Sale of Water - Other 1,394,136 1,527,968 1,631,318 1,729,197 Interest Revenue 3,002 10,000 1,012 1,073 Transfers In From WWIS Fund 117,227 123,258 123,258 123,258 Total Revenues 13,986,477 15,475,955 14,483,542 15,345,160 Expenditures Personnel Services 1,603,279 1,985,739 1,661,869 2,048,060 Supplies 5,568,156 6,159,857 5,927,918 6,346,472 Maintenance 357,033 313,650 452,968 376,850 Services 894,296 1,239,055 783,391 1,561,517 Total Operating 8,422,764 9,698,301 8,826,147 10,332,899 Capital Outlay 27,125 25,194 37,292 73,000 Transfers Out - Debt Service 3,515,370 4,411,705 3,511,705 4,483,294 Transfers Out - Capital Improvement 2,258,192 3,000,000 3,000,000 1,000,000 Transfers Out - General Fund 350,000 350,000 350,000 350,000 Contingency -250,000 -250,000 Total Expenditures 14,573,451 17,735,200 15,725,144 16,489,192 Excess (Deficit) Revenues Over Expenditures (586,974) (2,259,245) (1,241,602) (1,144,033) GAAP to budget basis adjustment (239,007) - - - Working Capital - Beginning 4,666,850 3,840,869 3,840,869 2,599,267 Working Capital - Ending 3,840,869$ 1,581,623$ 2,599,267$ 1,455,234$ Days of Operating Expenditures 166 60 107 51 BAYTOWN AREA WATER AUTHORITY FUND 510 BUDGET SUMMARY BY FUND City of Baytown FY23 Adopted BudgetCity of Baytown 168 3070 BAYTOWN AREA WATER AUTHORITY- SERVICE LEVEL BUDGET Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 7100 Personnel Services 71031 Contract Personnel BAWA 1,603,279$ 1,985,739$ 1,661,869$ 2,048,060$ Total Personnel Services 1,603,279 1,985,739 1,661,869 2,048,060 7200 Supplies 72001 Office Supplies 7,364 6,500 6,142 6,500 72002 Postage Supplies 342 400 395 400 72007 Wearing Apparel 13,282 10,000 8,922 10,000 72016 Motor Vehicle Supplies 13,454 10,000 19,885 15,000 72021 Minor Tools 4,411 4,000 4,587 5,000 72022 Fuel For Generators 36,019 10,000 15,574 13,000 72026 Cleaning & Janitorial Sup 4,700 4,620 3,820 4,620 72031 Chemical Supplies 1,098,954 1,410,508 1,235,464 1,410,508 72032 Medical Supplies 2,197 1,760 3,413 2,500 72041 Educational Supplies 748 2,000 2,237 2,000 72051 Untreated Water Supplies 4,340,923 4,656,069 4,555,230 4,828,544 72055 Laboratory Supplies 45,762 44,000 72,250 48,400 Total Supplies 5,568,156 6,159,857 5,927,918 6,346,472 7300 Maintenance 73011 Buildings Maintenance 12,264 17,500 10,420 10,500 73027 Heat & Cool Sys Maint 10,258 13,000 58,519 20,000 73028 Electrical Maintenance 88,585 65,200 35,881 85,200 73041 Furniture/Fixtures Maint 1,667 2,750 322 2,750 73042 Machinery & Equip Maint 231,369 205,200 332,636 246,400 73043 Motor Vehicles Maint 12,889 10,000 15,190 12,000 Total Maintenance 357,033 313,650 452,968 376,850 7400 Services 74002 Electric Service 520,574 833,000 486,276 840,000 74011 Equipment Rental 20,736 20,000 - 20,000 74021 Special Services 332,405 344,971 241,277 656,971 74022 Audits - 16,352 26,394 17,596 74026 Janitorial Services 6,000 8,280 6,675 9,100 74036 Advertising 2,053 2,052 648 1,200 74042 Education & Training 12,528 14,200 21,871 16,000 74071 Association Dues - - 50 450 74280 Bonds - 200 200 200 Total Services 894,296 1,239,055 783,391 1,561,517 Total Operating 8,422,764 9,698,301 8,826,147 10,332,899 8000 Capital Outlay 80001 Furniture & Equip <$10000 27,125 - - - 84042 Machinery & Equipment - 25,194 37,292 73,000 Total Capital Outlay 27,125 25,194 37,292 73,000 9000 Other Financing Uses 91511 To BAWA Debt Service 3,515,370 4,411,705 3,511,705 4,483,294 91518 To BAWA CIPF Fund 2,258,192 3,000,000 3,000,000 1,000,000 92101 Expense - General Fund 350,000 350,000 350,000 350,000 Total Other Financing Uses 6,123,562 7,761,705 6,861,705 5,833,294 9900 Contingencies 99001 Contingencies - 250,000 - 250,000 Total Contingencies - 250,000 - 250,000 TOTAL DEPARTMENT 14,573,451$ 17,735,200$ 15,725,144$ 16,489,192$ City of Baytown FY23 Adopted BudgetCity of Baytown 169City of Baytown 169 Actual Total Allocation Estimated Total Allocation 2020-21 2021-22 2021-22 2022-23 Revenues Transfer In from Operating Fund 2,258,192$ 3,000,000$ 3,000,000$ 1,000,000$ Interest Revenue 2,737 5,000 3,000 5,000 Total Revenues 2,260,929 3,005,000 3,003,000 1,005,000 Expenditures BAWA East Plant Engineering 6,865 143,135 - - East Plant - 2017 1,389,268 3,134,965 345,680 2,984,285 Filter Scour 23,023 107,529 764,032 2,078,497 BAWA East Plant Sanitary Sewer - 160,000 - 205,000 BAWA Raw Water Rehabilitation 1,270 198,730 57,074 205,110 Thermal Blankets - - 47,849 - Backwash and Decant Pump - - - 500,000 BAWA Administration Building - - 6,519 543,481 BAWA CIPF 461,944 - 5,171 - New Capital Project Initiatives - 3,883,199 - 420,924 Total Expenditures 3,388,875 7,627,557.46 1,226,325 6,937,296.48 Excess (Deficit) Revenues Over Expenditures (1,127,946) (4,622,557) 1,776,675 (5,932,296) Working Capital - Beginning 5,283,568 4,155,622 4,155,622 5,932,297 Working Capital - Ending 4,155,622$ (466,936)$ 5,932,297$ -$ BAWA - CAPITAL IMPROVEMENT PROGRAM FUND 518 BUDGET SUMMARY BY FUND City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 170City of Baytown 170 Principal Principal Revenue Amount of Outstanding Outstanding Bonds Issue Oct. 1, 2022 Principal Interest Total Sept. 30, 2023 Series 2012 8,315,000 3,440,000 300,000 108,394 408,394 3,140,000 Series 2018 22,040,000 21,700,000 1,000,000 989,650 1,989,650 20,700,000 Series 2019 17,315,000 15,410,000 670,000 515,250 1,185,250 14,740,000 40,550,000$ 1,970,000$ 1,613,294$ 3,583,294$ 38,580,000$ Combined BAWA Debt, All Series Debt Requirements to Maturity Fiscal Principal Total Total Year 5/01 Interest Requirement 2023 1,970,000 1,613,294 3,583,294 2024 2,005,000 1,528,994 3,533,994 2025 2,040,000 1,442,668 3,482,668 2026 2,080,000 1,354,218 3,434,218 2027 2,120,000 1,264,268 3,384,268 2028 2,160,000 1,172,400 3,332,400 2029 2,250,000 1,078,588 3,328,588 2030 2,345,000 980,888 3,325,888 2031 2,440,000 887,250 3,327,250 2032 2,540,000 789,226 3,329,226 2033 2,640,000 686,850 3,326,850 2034 2,755,000 574,150 3,329,150 2035 2,855,000 473,900 3,328,900 2036 2,960,000 369,950 3,329,950 2037 3,065,000 262,100 3,327,100 2038 3,175,000 150,350 3,325,350 2039 1,150,000 34,500 1,184,500 Total 40,550,000$ 14,663,594$ 55,213,594$ Principal & Interest Requirements for 2022-23 BAYTOWN AREA WATER AUTHORITY REVENUE BONDS LONG TERM DEBT AMORTIZATION SCHEDULES - 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039Annual AmountFiscal Year Combined BAWA Debt, All Series Debt Requirements to Maturity Interest Principal City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 171City of Baytown 171 Revenue Bonds Funding: BAWA 8,315,000$ Series 2012 Issue Date - March 29, 2012 Term - 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 5/01 Due11/01 Due 5/01 Interest Requirement Outstanding 2013 2.00%485,000$ 123,050$ 103,500$ 226,550$ 711,550$ 7,830,000$ 2014 2.00%510,000 98,650 98,650 197,300 707,300 7,320,000 2015 2.00%520,000 93,550 93,550 187,100 707,100 6,800,000 2016 2.00%535,000 88,350 88,350 176,700 711,700 6,265,000 2017 2.00%540,000 83,000 83,000 166,000 706,000 5,725,000 2018 2.00%550,000 77,600 77,600 155,200 705,200 5,175,000 2019 2.00%570,000 72,100 72,100 144,200 714,200 4,605,000 2020 2.00%580,000 66,400 66,400 132,800 712,800 4,025,000 2021 2.00%290,000 60,600 60,600 121,200 411,200 3,735,000 2022 2.38%295,000 57,700 57,700 115,400 410,400 3,440,000 2023 2.50%300,000 54,197 54,197 108,394 408,394 3,140,000 2024 2.75%310,000 50,447 50,447 100,894 410,894 2,830,000 2025 3.00%315,000 46,184 46,184 92,368 407,368 2,515,000 2026 3.00%325,000 41,459 41,459 82,918 407,918 2,190,000 2027 3.13%335,000 36,584 36,584 73,168 408,168 1,855,000 2028 3.25%345,000 31,350 31,350 62,700 407,700 1,510,000 2029 3.25%360,000 25,744 25,744 51,488 411,488 1,150,000 2030 3.38%370,000 19,894 19,894 39,788 409,788 780,000 2031 3.50%385,000 13,650 13,650 27,300 412,300 395,000 2032 3.50%395,000 6,913 6,913 13,826 408,826 - 8,315,000$ 1,147,422$ 1,127,872$ 2,275,294$ 10,590,294$ -$ Call Option: Bonds maturing on 05/01/2023 to 05/01/2032 callable in whole or in part on any date beginning 05/01/2022 @ par. BAYTOWN AREA WATER AUTHORITY REVENUE BONDS DETAIL DEBT AMORTIZATION SCHEDULES City of Baytown FY23 Adopted BudgetCity of Baytown 172City of Baytown 172 Revenue Bonds Funding: BAWA 22,040,000$ Series 2018 Issue Date - June 21, 2018 Term-20 Yrs Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 5/01 Due11/01 Due 5/01 Interest Requirement Outstanding 2019 -$ 426,771$ 512,125$ 938,896$ 938,896$ 22,040,000$ 2020 0.00%- 503,325 503,325 1,006,650 1,006,650 22,040,000 2021 5.00%135,000 503,325 503,325 1,006,650 1,141,650 21,905,000 2022 5.00%205,000 499,950 499,950 999,900 1,204,900 21,700,000 2023 5.00%1,000,000 494,825 494,825 989,650 1,989,650 20,700,000 2024 5.00%1,000,000 469,825 469,825 939,650 1,939,650 19,700,000 2025 5.00%1,000,000 444,825 444,825 889,650 1,889,650 18,700,000 2026 5.00%1,000,000 419,825 419,825 839,650 1,839,650 17,700,000 2027 5.00%1,000,000 394,825 394,825 789,650 1,789,650 16,700,000 2028 5.00%1,000,000 369,825 369,825 739,650 1,739,650 15,700,000 2029 5.00%1,040,000 344,825 344,825 689,650 1,729,650 14,660,000 2030 5.00%1,095,000 318,825 318,825 637,650 1,732,650 13,565,000 2031 5.00%1,145,000 291,450 291,450 582,900 1,727,900 12,420,000 2032 5.00%1,210,000 262,825 262,825 525,650 1,735,650 11,210,000 2033 5.00%1,675,000 232,575 232,575 465,150 2,140,150 9,535,000 2034 4.00%1,760,000 190,700 190,700 381,400 2,141,400 7,775,000 2035 4.00%1,830,000 155,500 155,500 311,000 2,141,000 5,945,000 2036 4.00%1,905,000 118,900 118,900 237,800 2,142,800 4,040,000 2037 4.00%1,980,000 80,800 80,800 161,600 2,141,600 2,060,000 2038 4.00%2,060,000 41,200 41,200 82,400 2,142,400 - 22,040,000$ 6,564,921$ 6,650,275$ 13,215,196$ 35,255,196$ -$ Call Option: Bonds maturing on 05/01/2029 to 05/01/2038 callable in whole or in part on any date beginning 05/01/2029 @ par. Revenue Bonds Funding: BAWA 17,315,000$ Series 2019 Issue Date - May 30, 2019 Term-20 Yrs Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 5/01 Due11/01 Due 5/01 Interest Requirement Outstanding 2020 4.00%640,000$ 248,080$ 295,725$ 543,805$ 1,183,805$ 16,675,000$ 2021 4.00%620,000 282,925 282,925 565,850 1,185,850 16,055,000 2022 4.00%645,000 270,525 270,525 541,050 1,186,050 15,410,000 2023 4.00%670,000 257,625 257,625 515,250 1,185,250 14,740,000 2024 4.00%695,000 244,225 244,225 488,450 1,183,450 14,045,000 2025 4.00%725,000 230,325 230,325 460,650 1,185,650 13,320,000 2026 4.00%755,000 215,825 215,825 431,650 1,186,650 12,565,000 2027 4.00%785,000 200,725 200,725 401,450 1,186,450 11,780,000 2028 4.00%815,000 185,025 185,025 370,050 1,185,050 10,965,000 2029 4.00%850,000 168,725 168,725 337,450 1,187,450 10,115,000 2030 3.00%880,000 151,725 151,725 303,450 1,183,450 9,235,000 2031 3.00%910,000 138,525 138,525 277,050 1,187,050 8,325,000 2032 3.00%935,000 124,875 124,875 249,750 1,184,750 7,390,000 2033 3.00%965,000 110,850 110,850 221,700 1,186,700 6,425,000 2034 3.00%995,000 96,375 96,375 192,750 1,187,750 5,430,000 2035 3.00%1,025,000 81,450 81,450 162,900 1,187,900 4,405,000 2036 3.00%1,055,000 66,075 66,075 132,150 1,187,150 3,350,000 2037 3.00%1,085,000 50,250 50,250 100,500 1,185,500 2,265,000 2038 3.00%1,115,000 33,975 33,975 67,950 1,182,950 1,150,000 2039 3.00%1,150,000 17,250 17,250 34,500 1,184,500 - 17,315,000$ 3,175,355$ 3,223,000$ 6,398,355$ 23,713,355$ -$ Call Option: Bonds maturing on 05/01/2029 to 05/01/2033 callable in whole or in part on any date beginning 05/01/2028 @ par. BAYTOWN AREA WATER AUTHORITY REVENUE BONDS DETAIL DEBT AMORTIZATION SCHEDULES City of Baytown FY23 Adopted BudgetCity of Baytown 173City of Baytown 173 Effective Month/Year 04/81 .22142 02/83 .24157 10/86 .25123 10/87 .28022 01/88 .26591 FIRST 150 MGD/PER 1,000, .26113 NEXT 150 MGD 08/88 .28426 FIRST 300 MGD/PER 1,000, .27915 NEXT 300 MGD 07/89 .29344 FIRST 300 MGD/PER 1,000, .28817 NEXT 300 MGD 08/90 .31178 FIRST 300 MGD/PER 1,000, .30618 NEXT 300 MGD 02/92 .31820 FIRST 300 MGD/PER 1,000, .31249 NEXT 300 MGD 10/93 .32907 FIRST 300 MGD/PER 1,000, .32316 NEXT 300 MGD 10/94 .37192 UP TO 13.1 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 11.9 06/04 .385 UP TO 13.1 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 11.9 04/05 .398 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8 04/06 .4123 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8 04/07 .4238 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8 04/08 .4314 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8 04/09 .4533 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8 04/10 .4546 UP TO 20.00 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 06/10 .5647 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 04/11 .5754 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 04/12 .59439 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 04/13 .61580 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 04/14 .6232 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 04/15 .6506 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 04/16 .6597 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 04/17 .6821 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 04/18 .7012 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 4/19 .7208 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 4/20 .7460 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM. 4/21 .7573 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MAXIMUM. 4/22 .7573 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MAXIMUM. Rate CITY OF HOUSTON UNTREATED WATER RATES City of Baytown 174 FY23 Adopted Budget Year City Rate/1,000 gallons Other Rate/1,000 Gallons Increase- City Increase- Other Comments 1981 $0.97 $0.97 1985 - 1987 $0.97 $1.00 $0.00 $0.03 1988 - 1992 $1.07 $1.10 $0.10 $0.10 Result of rising operating cost.(Raw water rates up 25%) 1993 - 1998 $1.18 $1.21 $0.11 $0.11 Result of increase in raw water rates. 1999 - 2006 $1.26 $1.29 $0.08 $0.08 Funding for plant expansion debt 2006-2007 $1.39 $1.42 $0.13 $0.13 Funding for new water line debt and City of Houston rate increase. 2007-2008 $1.46 $1.49 $0.07 $0.07 Funding for new water line debt and City of Houston rate increase. 2008-2009 $1.55 $1.58 $0.09 $0.09 Funding for new water line debt, other operating increases and City of Houston rate increase. 2009-2010 $1.71 $1.74 $0.16 $0.16 Funding for new water line debt, other operating increases and City of Houston rate increase. 2010-2011 $1.96 $1.99 $0.25 $0.25 Funding for new water line debt, other operating increases and City of Houston rate increase. 2011-2012 $2.15 $2.18 $0.19 $0.19 Funding for new water line debt, other operating increases and City of Houston rate increase. 2012-2013 $2.35 $2.39 $0.20 $0.21 Funding for new water line debt, other operating increases and City of Houston rate increase. 2013-2014 $2.53 $2.57 $0.18 $0.18 Funding for new water line debt, other operating increases and City of Houston rate increase. 2014-2015 $2.61 $2.65 $0.08 $0.08 Funding for new water line debt, other operating increases and City of Houston rate increase. 2015-2016 $2.74 $2.78 $0.13 $0.13 Funding for new water line debt, other operating increases and City of Houston rate increase. 2016-2017 $2.74 $2.78 $0.00 $0.00 Excess revenues are sufficient to cover incremental operating cost. 2017-2018 $2.74 $2.78 $0.00 $0.00 Excess revenues are sufficient to cover incremental operating cost. 2018-2019 $2.82 $2.86 $0.08 $0.08 Funding for the BAWA East Treatment Plant, other operating increases and City of Houston rate increase. 2019-2020 $2.82 $2.86 $0.00 $0.00 Excess revenues are sufficient to cover incremental operating cost. 2020-2021 $2.90 $2.95 $0.08 $0.09 Funding for City of Houston rate increase. 2021-2022 $3.08 $3.12 $0.18 $0.17 Per the 2020 BAWA rate study. 2022-2023 $3.26 $3.46 $0.18 $0.34 Per the 2020 BAWA rate study. TREATED WATER RATES City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 175City of Baytown 175 City of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 176City of Baytown 176 City of BaytownCity of BaytownCity of BaytownFY23 Adopted BudgetCity of Baytown177City of Baytown177 City of Baytown City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 178City of Baytown 178 CRIME CONTROL AND PREVENTION DISTRICT (CCPD) On November 3, 2020 the citizens voted to continue the Baytown Crime Control and Prevention District dedicated to crime reduction programs and the adoption of a proposed local sales and use tax at a rate of one-eighth of one percent (1/8%). City of BaytownCity of BaytownCity of Baytown FY23 Adopted BBudgetCity of Baytown City of Baytown 179City of Baytown 179 BAYTOWN CRIME CONTROL AND PREVENTION DISTRICT (CCPD) ANNUAL PROGRAM OF SERVICES 2022-23 ADOPTED BUDGET City of BaytownCity of BaytownCity of Baytown FY23 Adopted BBudgetCity of Baytown City of Baytown 180City of Baytown 180 CRIME CONTROL AND PREVENTION DISTRICT (CCPD) BOARD OF DIRECTORS RIKKI WHEELER, President JAMES COKER, Vice President CITY CLERK, Secretary STEELE ARTHUR, Director LLOYD J. HERRERA, Director NICHOLAS RICE, Director DR. CHRIS L. WARFORD, Director LORETTA WHITE, Director City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BBudgetCity of Baytown City of Baytown 181City of Baytown 181 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Sales Tax 2,246,811$ 2,006,313$ 2,303,439$ 2,406,699$ Interest Income 103 171 284 296 Total Revenues 2,246,914 2,006,484 2,303,723 2,406,995 Expenditures Personnel 1,684,771 1,667,307 1,551,616 - Supplies - 139,000 139,000 141,100 Maintenance 432,754 - 97,083 533,422 Services 47,387 60,200 - - Total Operating 2,164,912 1,866,507 1,787,699 674,522 Capital Outlay - 165,000 - 1,985,453 Unforeseen/New Initiatives - 35,769 - 496,861 Total Expenditures 2,164,912 2,067,276 1,787,699 3,156,836 Excess (Deficit) Revenues Over Expenditures 82,002 (60,792) 516,024 (749,841) Fund Balance - Beginning 151,815 233,817 233,817 749,841 Fund Balance - Ending 233,817$ 173,025$ 749,841$ -$ BAYTOWN CRIME CONTROL PREVENTION DISTRICT (CCPD) FUND 206 BUDGET SUMMARY City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BBudgetCity of Baytown City of Baytown 182City of Baytown 182 Acct #Account Name Amount SUPPLIES 72007 Wearing Apparel 82,700 Regular Uniforms - 15 @$600 (14 Officers and 1 Sergeant)9,000 Body Armor Vest - 40@$1000 40,000 SWAT Vests, Helmets, Etc. - 25@$1000 25,000 SWAT Uniforms - 29@$300 8,700 MINOR TOOLS 72021 Minor Tools 23,100 Replace Batteries for MDTs 4,000 Hostage Negotiation Team Equipment 9,500 Protech Ballistic Shields - 8@$1200 9,600 EDUCATIONAL SUPPLIES 72041 Educational Supplies 35,300 SWAT & Bomb Squad Training Materials 35,300 TOTAL SUPPLIES 141,100 MAINTENANCE 73042 Machinery & Equip Maint 533,422 Flock Safety License Plate Recognition (LPR) Camera System 159,100 Laptop/MDT Repair/Replace/Upgrade 14,000 AXON BWC, In Car Video, Taser & Interview Room 360,322 TOTAL MAINTENANCE 533,422 TOTAL OPERATING 674,522 CAPITAL OUTLAY 80001 Furniture & Equip <$10000 165,000 Law Enforcement Network Search (LENS)165,000 84043 Motor Vehicles 1,820,453 Vehicle Replacement (22 @$82,593)1,784,453 4-Wheeler/Mule Replacement (3@$12,000)36,000 TOTAL CAPITAL OUTLAY 1,985,453 CONTINGENCY 99002 Unforeseen/New Initiative 496,861 Unforeseen/New Initiatives TOTAL CONTINGENCY 496,861 TOTAL CCPD 3,156,836$ 20601 CRIME CONTROL PREVENTION DISTRICT (CCPD) - BUDGET NOTES City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BBudgetCity of Baytown City of Baytown 183City of Baytown 183 City of Baytown City of Baytown184City of Baytown184FY23 Adopted Budget City of BaytownCity of Baytown FY23 Adopted BBudgetCity of Baytown City of Baytown 185City of Baytown 185 FIRE CONTROL, PREVENTION AND EMERGENCY MEDICAL SERVICES DISTRICT (FCPEMSD) On November 3, 2020 the citizens voted to continue the Baytown Fire Control, Prevention, and Emergency Medical Services District dedicated to fire safety and emergency medical services and the adoption of a proposed local sales and use tax at a rate of one-eighth of one percent (1/8%). City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 186City of Baytown 186 BAYTOWN FIRE CONTROL, PREVENTION AND EMERGENCY MEDICAL SERVICE DISTRICT (FCPEMSD) ANNUAL PROGRAM OF SERVICES 2022-23 ADOPTED BUDGET City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 187City of Baytown 187 FIRE CONTROL, PREVENTION AND EMERGENCY MEDICAL SERVICES DISTRICT (FCPEMSD) BOARD DIRECTORS BRENDA BRADLEY SMITH, President JOHN ADKINS, Vice President CITY CLERK, Secretary RICHARD CARR, Director BARRY L. HAWKINS, Director RHONDA LOPEZ, Director PREET SINGH, Director MAURICE WATTS, Director City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 188City of Baytown 188 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Sales Tax 2,263,349$ 1,935,812$ 2,331,868$ 2,437,493$ Investment Interest 327 621 662 691 Total Revenues 2,263,675 1,936,433 2,332,529 2,438,185 Expenditures Personnel 317,267 415,420 332,162 - Supplies 6,200 17,500 8,740 120,000 392,369 470,620 356,102 120,000 Capital Outlay 986,241 1,063,501 1,114,059 452,415 Transfers Out 1,151,300 782,125 782,125 1,668,855 Unforeseen/New Initiatives - 294,579 - - Total Expenditures 2,529,910 2,610,825 2,354,586 2,241,270 Excess (Deficit) Revenues Over Expenditures (266,235) (674,392) (22,056) 196,915 Fund Balance - Beginning 1,031,573 765,338 765,338 743,284 Fund Balance - Ending 765,338$ 90,947$ 743,284$ 940,199$ BAYTOWN FIRE - EMS SPECIAL DISTRICT FUND 207 BUDGET SUMMARY Total Operating City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 189City of Baytown 189 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Expenditures 71002 Regular Wages 214,557$ 294,484$ 233,365$ -$ 71009 Overtime 2,561 - 341 - 71021 Health Insurance 24,777 26,345 20,160 - 71022 TMRS 41,023 56,155 43,587 - 71023 FICA 16,622 23,630 18,307 - 71028 Workers Compensation 3,772 406 4,114 - 71041 Allowances 13,955 14,400 12,288 - Personnel 317,267 415,420 332,162 - 72021 Minor Tools - - - 120,000 72026 Cleaning & Janitorial Sup 618 1,500 1,021 - 72031 Chemical Supplies 5,582 16,000 7,720 - Supplies 6,200 17,500 8,740 120,000 73011 Buildings Maintenance 21,515 - - - Maintenance 21,515 - - - 74070 Elections 47,387 15,000 15,000 - 74280 Bonds - 200 200 - Services 47,387 15,200 15,200 - Total Operating 392,369 448,120 356,102 120,000 80001 Furniture & Equip <$10000 3,187 332,234 331,922 - 84042 Machinery & Equipment - 87,980 77,980 160,000 84043 Motor Vehicles 983,053 698,287 704,157 292,415 84045 Radio & Testing Equipment - - - - Total Capital 986,241 1,118,501 1,114,059 452,415 85011 Engineering - 102,300 102,300 - Total Construction in Progress - 102,300 102,300 - 91350 To Gen Capital Proj Fund - - - 342,946 91401 To G O I S 851,300 782,125 782,125 783,125 91101 To General Fund 300,000 - - 542,784 Total Transfers Out 1,151,300 782,125 782,125 1,668,855 99001 Contingencies - 159,778 - - Total Contingencies Out - 159,778 - - Total Expenditures 2,529,910$ 2,610,824$ 2,354,586$ 2,241,270$ BAYTOWN FIRE - EMS SPECIAL DISTRICT FUND 207 SPECIAL DISTRICT - FIRE/EMS - 20701 City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 190City of Baytown 190 20701 FIRE CONTROL PREVENTION & EMERGENCY MEDICAL SERVICES DISTRICT FCPEMSD - BUDGET NOTES Acct #Account Name Amount 7200 Supplies 72021 Minor Tools 120,000 Equipment for (2) Pierce Velocity Pumper Trucks TOTAL SUPPLIES 120,000 8000 Capital Outlay 84042 Machinery & Equipment 160,000 Rescue Tools (2@$15,000)30,000 Zoll X Series Advanced EKG Monitor/Defibrillator (2)90,000 Forklift (Training Field)40,000 84043 Motor Vehicles 292,415 Ambulance 292,415 TOTAL CAPITAL OUTLAY 452,415 9100 Transfers Out 91101 To General Fund 1,668,855 Payment 1 of 2 for (2) Pierce Velocity Pumper Trucks and Equipment for Engine 3 542,784 91350 To General Fund Contribution to Vehicle Replacement Fund 342,946 91401 To G O I S Principal & Interest Payment for Series 2020 GO Ref Bond for Training Facility – Phase III 783,125 TOTAL TRANSFERS OUT 1,668,855 TOTAL FCPEMSD 2,241,270$ City of BaytownCity of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 191City of Baytown 191 City of BaytownFY23 Adopted BudgetCity of Baytown192City of Baytown192 City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 193City of Baytown 193 MUNICIPAL DEVELOPMENT DISTRICT On May 5, 2001, in the general election, the citizens of the City of Baytown voted to authorize the creation of the Baytown Municipal Development District and the imposition of a sales and use tax at the rate of one-half of one percent for the purpose of financing economic development projects that provide economic benefit and diversify the economic base of the community. City of Baytown City of Baytown FY23 Adopted BudgetCity of Baytown 194City of Baytown 194 BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT (MDD) ADOPTED PROJECTS BUDGET 2022-23 City of Baytown City of Baytown FY23 Adopted BudgetCity of Baytown 195City of Baytown 195 BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT (MDD) DIRECTORS BRANDON CAPETILLO, President CHRIS PRESLEY, Vice President LAURA ALVARADO, Secretary CITY CLERK, Assistant Secretary HEATHER BETANCOURTH, Director GARY ENGLERT, Director MARY HERNANDEZ, Director DAVID P. JIRRELS, Director CHARLES JOHNSON, Director MIKE LESTER, Director JACOB POWELL, Director SUHEY RIOS-ALVAREZ, Director City of Baytown City of Baytown FY23 Adopted BudgetCity of Baytown 196City of Baytown 196 BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT MAJOR BUDGET ISSUES FISCAL YEAR 2022-23 On May 5, 2001, in the general election, the citizens of the City of Baytown voted to authorize the creation of the Baytown Municipal Development District (MDD) and the imposition of a sales and use tax at the rate of one-half of one percent for the purpose of financing economic development and parks projects that provide economic benefit, diversify the economic base of the community and improve our quality of life. The board is composed of the Mayor, six council members and four at-large resident members. REVENUES – Sales tax revenue is budgeted at $8,437,770. Along with other miscellaneous revenues, the total revenues for 2022-23 are projected at $8,292,097. EXPENDITURES – Included in this year’s program are ongoing economic development expenditures as well as improvements in the areas of utilities and parks. Generally, project costs may include functions such as services, construction or debt service on long-term construction projects. FY23 NEW PROJECTS: Art in the Park $50,000 This allocation provides continued funding for visual stimulation through Creative Visual Art Pieces in the park for people to enjoy, take pictures and experience such as Town Square/ Ward Road/ Ginger Creek Parks created during last year’s budget. This will help to promote Baytown Parks as a destination place for visitors to come and see. Park themes are an entrance feature for Wayne Gray Sports Facility, Unidad Park, and McElroy Park. Annual Operating Impact: Operating and maintenance costs have no impact. Baytown Sports Youth League Improvements $70,000 This allocation provides funding for various improvements at little league, pony league and soccer facilities including bleacher covers, backstops, paving, trails, lighting and fencing repairs as needed. Annual Operating Impact: Operating and maintenance costs have no impact Town Square Green Space Improvements $400,000 This allocation will provide funding to remove and replace the grass with all-weather turf to support the special events hosted at the Town Square and the Market Street business and arts district, along with providing shade structures. Annual Operating Impact: Operating and maintenance costs have no impact. Thompson Area Park with TPWG $140,000 This allocation provides funding to develop the newly acquired park in partnership with Texas Parks and Wildlife. The grant was submitted in July of 2021 for developing the park with a 50/50 match from the City. On 3/24/2022 the Grant was approved for funding with Texas Parks and Wildlife. Annual Operating Impact: Operating and maintenance costs have no impact. City of Baytown City of Baytown FY23 Adopted BudgetCity of Baytown 197City of Baytown 197 BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT MAJOR BUDGET ISSUES FISCAL YEAR 2022-23 Basketball Court Enhancements (Bergeron, Allenbrook and Central Heights) $420,000 As part of our enhancements to park program we are continuing to paint basketball courts which started with the successful implementation at Ginger Creek. This is also consistent with Council's plan to provide shade structures over all full court basketball courts. Annual Operating Impact: Operating and maintenance costs have no impact. Disc Golf Course $811,000 This allocation provides funding to re-establish the primer #3 ranked disc golf course that was taken away due to Evergreen repurposing to a golf course. Annual Operating Impact: Operating and maintenance costs have no impact. Lakewood Community Dog Park $220,000 This allocation provides funding for the design and construction of a new dog park within the Linwood Neighborhood. The dog park will include a small trail, fencing for large and small dogs, irrigation, and dog equipment on existing 1.4-acre City owned property. Annual Operating Impact: Operating and maintenance costs have no impact. 4City of Baytown City of Baytown FY23 Adopted BudgetCity of Baytown 198City of Baytown 198 Actual Total Allocation Estimated Total Allocation 2020-21 2021-22 2021-22 2022-23 Beginning working capital 5,573,395 3,152,626$ 1,023,298$ 2,081,155$ Revenues Sales Taxes 8,028,954 6,702,577 8,192,010 8,437,770 Rebates (126,035) (69,369) (142,646) (146,926) Investment Interest 2,728 4,658 1,251 1,253 Total MDD Revenues 7,905,647 6,637,866 8,050,614 8,292,097 Expenditures Economic Development Projects Development of New and Expansion of Existing Businesses and Industry (44,220) 500,000 500,000 300,000 Econ Development Foundation - Basic Economic Development Services - 250,000 250,000 250,000 Economic Development Staff 162,243 167,424 173,623 285,650 Econ Development Foundation - Special Economic Development Projects - 150,000 100,000 - Economic Incentive - HEB 150,000 150,000 150,000 150,000 Convention Center Debt Service 7,131,719 1,600,000 786,902 1,402,400 Hotel/Convention Center Reimbursement 709,064 - Property Acquisition for Economic Development 247,867 400,000 400,000 100,000 Citizens Bank Building - - - 1,400,000 Business Improvement Grant Program - 200,000 100,000 250,000 Baytown Revolving Loan Fund - 50,000 - - Subtotal 8,356,673 3,467,424 2,460,525 4,138,050 Utility Projects Economic Dev. Cost Share with Developers to Upsize New Utilities - 400,000 - 500,000 Evergreen Strategic Plan 5,435 169,968 - I-10 Lift Station - 751,439 - 600,000 NE WW Treatment Plant Debt Service (60% 2014, 2015 & 2016 GO's Refunding)953,813 958,750 958,750 962,725 Subtotal 959,248 2,110,189 1,128,718 2,062,725 Parks Projects Aquatics Master Plan Phase 1 & 2 Construction (Debt Svc on $6mm) Year 5 of 12 426,906 389,050 389,050 396,575 Pirates Bay Waterpark Expansion (Debt Service on $5.5mm) Year 11 of 20 394,443 360,900 360,900 362,754 Closed projects 224,932 - - Rent/Purchase of Ice Rink for Town Square 80,580 100,000 93,961 110,000 City Gateway Project III 9,293 80,000 98,771 - Park Operations Center 1,349,355 160,943 - EPA Tree Planting Project 82,000 - 21,000 - Median Beautification 9,566 - 91,155 - Park Development (Russell Park)- 300,000 - - Goose Creek Trail Phase VII 113,607 540,765 604,380 - Newcastle Park - 221,000 221,000 - Ginger Creek Park 32,955 50,000 48,650 - MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND BUDGET SUMMARY for Fiscal Year 2022-23 City of Baytown City of Baytown FY23 Adopted BudgetCity of Baytown 199City of Baytown 199 Actual Total Allocation Estimated Total Allocation 2020-21 2021-22 2021-22 2022-23 MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND BUDGET SUMMARY for Fiscal Year 2022-23 "Perfect Trail" Pilot Bundle - Jenkins Park (lighting, signage & security cameras)118,566 - 243,993 - Park Security - Cary Bayou Lighting - 100,000 150,000 - Basketball Shelters - - - BNC Kayak Launch Replacement/Restoration - 55,000 65,000 - Baytown Nature Center Wetlands Overlook Walkway - 160,000 176,000 - Evergreen Waterfall Repair, Replacement & Decking - 250,000 40,000 - Wayne Gray Parking Enhancement 300,000 Art in The Park - 50,000 50,000 50,000 Baytown Sports League Improvements 70,000 41,150 70,000 Duke Hill Courts Paint and Disc Golf Course - 25,000 25,000 - Town Square Green Space Improvements - 600,000 222,561 400,000 Thompson Area Park with TPWG - -- 140,000 Basketball Court Enhancements (Bergeron, Allenbrook & Central Heights) Shade Structures - - - 420,000 Disk Golf Course - - - 811,000 Lakewood Community Dog Park - - - 220,000 Wetlands Center Relocation/Chandler Arboretum - - - 150,000 Subtotal 2,839,823 3,651,715 3,103,514 3,130,329 Total MDD Projects 12,155,744 9,229,328 6,692,757 9,331,104 Other Project Administration and Overhead 300,000 300,000 300,000 300,000 Unforeseen/New Initiatives - 261,164 - 742,148 Subtotal 300,000 561,164 300,000 1,042,148 Total MDD Expenditures 12,455,744 9,790,492 6,992,757 10,373,252 Revenues over (under) expenses (4,550,097) (3,152,626) 1,057,857 (2,081,155) Ending working capital 1,023,298$ -2,081,155$ -$ City of Baytown City of Baytown FY23 Adopted BudgetCity of Baytown 200City of Baytown 200 BAYTOWN BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT ANNUAL REQUIREMENT TO AMORTIZE BONDED DEBT Fiscal Principal Interest Interest Total Annual Year Due 02/01 - 10/01 Due 02/01 - 04/01 Due 08/01 - 10/01 Interest Requirement 2023 1,366,686 892,442 865,326 1,757,768 3,124,454 2024 1,423,952 865,326 836,944 1,702,271 3,126,222 2025 1,492,225 836,944 809,826 1,646,770 3,138,995 2026 1,912,957 809,826 770,125 1,579,951 3,492,908 2027 1,298,435 770,125 742,744 1,512,869 2,811,304 2028 1,591,159 742,744 708,299 1,451,043 3,042,202 2029 1,674,030 708,299 671,969 1,380,269 3,054,299 2030 1,727,619 671,969 636,140 1,308,109 3,035,727 2031 1,407,874 636,140 604,519 1,240,658 2,648,532 2032 1,479,796 604,519 571,122 1,175,641 2,655,437 2033 1,538,384 571,122 536,167 1,107,289 2,645,673 2034 1,237,340 536,167 505,770 1,041,937 2,279,277 2035 1,238,503 505,770 475,075 980,845 2,219,348 2036 1,250,000 475,075 443,825 918,900 2,168,900 2037 1,305,000 443,825 411,200 855,025 2,160,025 2038 1,375,000 411,200 376,825 788,025 2,163,025 2039 1,440,000 376,825 340,825 717,650 2,157,650 2040 1,515,000 340,825 302,950 643,775 2,158,775 2041 1,590,000 302,950 263,200 566,150 2,156,150 2042 1,675,000 263,200 229,700 492,900 2,167,900 2043 1,735,000 229,700 195,000 424,700 2,159,700 2044 1,805,000 195,000 158,900 353,900 2,158,900 2045 1,880,000 158,900 121,300 280,200 2,160,200 2046 1,950,000 121,300 82,300 203,600 2,153,600 2047 760,000 82,300 67,100 149,400 909,400 2048 790,000 67,100 51,300 118,400 908,400 2049 820,000 51,300 34,900 86,200 906,200 2050 855,000 34,900 17,800 52,700 907,700 2051 890,000 - 17,800 17,800 907,800 41,023,960$ 12,705,793$ 11,848,951$ 24,554,744$ 65,578,705$ 0.00 500,000.00 1,000,000.00 1,500,000.00 2,000,000.00 2,500,000.00 3,000,000.00 3,500,000.00 4,000,000.00 2023202420252026202720282029203020312032203320342035Annual Debt ServiceFiscal Year Annual Debt Service Requirements Interest Principal City of Baytown City of Baytown FY23 Adopted BudgetCity of Baytown 201City of Baytown 201 Series 2013 Date of Issue:May 26, 2013 5,500,000$ Tax & Revenue Certificate of Obligation: MDD Allocation Only Term: 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2013 4.000%-$ 69,177$ 64,377$ 133,554$ 133,554$ 5,500,000$ 2014 2.000%216,667 81,031 78,865 159,896 376,563 5,283,333 2015 2.000%220,000 78,865 76,665 155,529 375,529 5,063,333 2016 2.000%225,000 76,665 74,415 151,079 376,079 4,838,333 2017 2.000%230,000 74,415 72,115 146,529 376,529 4,608,333 2018 2.500%235,000 72,115 69,177 141,292 376,292 4,373,333 2019 4.000%240,000 69,177 64,377 133,554 373,554 4,133,333 2020 4.000%243,333 64,377 59,510 123,888 367,221 3,890,000 2021 4.000%248,333 59,510 54,544 114,054 362,388 3,641,667 2022 2.500%255,000 54,544 51,356 105,900 360,900 3,386,667 2023 2.500%263,333 51,356 48,065 99,421 362,754 3,123,333 2024 2.500%270,000 48,065 44,690 92,754 362,754 2,853,333 2025 2.625%280,000 44,690 41,015 85,704 365,704 2,573,333 2026 3.000%286,667 41,015 36,715 77,729 364,396 2,286,667 2027 3.000%295,000 36,715 32,290 69,004 364,004 1,991,667 2028 3.125%305,000 32,290 27,524 59,814 364,814 1,686,667 2029 3.125%315,000 27,524 22,602 50,126 365,126 1,371,667 2030 3.250%325,000 22,602 17,321 39,923 364,923 1,046,667 2031 3.250%336,667 17,321 11,850 29,171 365,838 710,000 2032 3.300%350,000 11,850 6,075 17,925 367,925 360,000 2033 3.375%360,000 6,075 - 6,075 366,075 - 5,500,000$ 1,039,376$ 953,545$ 1,992,921$ 7,492,921$ -$ Call Option: Bonds maturing on 02/01/2023 to 02/01/2033 callable in whole or in part on any date beginning 02/01/22 @ par. Series 2014 Date of Issue:April 1, 2014 2,100,283$ General Obligation and Refunding Bonds: MDD Allocation Only Term: 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2014 -$ -$ 21,885$ 21,885$ 21,885$ 2,100,283$ 2015 2.000%115,291 37,163 36,023 73,186 188,477 1,984,992 2016 3.000%174,064 36,023 33,412 69,434 243,498 1,810,928 2017 3.000%152,720 33,412 31,121 64,532 217,252 1,658,208 2018 3.000%135,056 31,121 29,095 60,216 195,272 1,523,152 2019 3.000%140,208 29,095 26,992 56,087 196,295 1,382,944 2020 4.000%145,728 26,992 24,077 51,069 196,797 1,237,216 2021 4.000%130,272 24,077 21,472 45,549 175,821 1,106,944 2022 4.000%135,792 21,472 18,756 40,228 176,020 971,152 2023 4.000%142,048 18,756 15,915 34,671 176,719 829,104 2024 4.000%148,304 15,915 12,949 28,864 177,168 680,800 2025 4.000%154,560 12,949 9,858 22,807 177,367 526,240 2026 4.000%131,744 9,858 7,223 17,081 148,825 394,496 2027 3.250%43,424 7,223 6,517 13,740 57,164 351,072 2028 3.375%44,896 6,517 5,760 12,277 57,173 306,176 2029 3.500%46,368 5,760 4,948 10,708 57,076 259,808 2030 3.500%48,208 4,948 4,105 9,053 57,261 211,600 2031 3.750%50,048 4,105 3,166 7,271 57,319 161,552 2032 3.750%51,888 3,166 2,193 5,359 57,247 109,664 2033 4.000%53,728 2,193 1,119 3,312 57,040 55,936 2034 4.000%55,936 1,119 - 1,119 57,055 - 2,100,283$ 331,863$ 316,585$ 648,448$ 2,748,731$ -$ Call Option: Bonds maturing on 02/01/2025 to 02/01/2034 callable in whole or in part on any date beginning 02/01/24 @ par. BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT DETAIL DEBT AMORTIZATION SCHEDULES City of Baytown FY23 Adopted BudgetCity of Baytown 202City of Baytown 202 Series 2015 Date of Issue:July 7, 2015 1,770,131$ General Obligation and Refunding Bonds: MDD Allocation Only Term: 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2016 21,331$ 47,057$ 41,308$ 88,365$ 109,696$ 1,748,800$ 2017 5.000%101,060 41,308 38,781 80,089 181,150 1,647,739 2018 5.000%107,705 38,781 36,089 74,870 182,575 1,540,035 2019 5.000%114,349 36,089 33,230 69,319 183,667 1,425,686 2020 5.000%121,692 33,230 30,188 63,418 185,110 1,303,994 2021 5.000%129,385 30,188 26,953 57,141 186,526 1,174,609 2022 5.000%137,079 26,953 23,526 50,479 187,558 1,037,530 2023 5.000%145,821 23,526 19,881 43,407 189,227 891,709 2024 5.000%154,913 19,881 16,008 35,888 190,801 736,797 2025 5.000%164,704 16,008 11,890 27,898 192,602 572,093 2026 5.000%95,116 11,890 9,512 21,402 116,518 476,977 2027 5.000%100,011 9,512 7,012 16,524 116,536 376,965 2028 3.375%41,263 7,012 6,316 13,328 54,591 335,702 2029 3.500%42,662 6,316 5,569 11,885 54,547 293,040 2030 3.625%44,411 5,569 4,764 10,333 54,744 248,629 2031 3.625%46,159 4,764 3,927 8,692 54,851 202,470 2032 3.750%47,908 3,927 3,029 6,957 54,864 154,563 2033 3.750%49,656 3,029 2,098 5,127 54,783 104,907 2034 4.000%51,404 2,098 1,070 3,168 54,573 53,502 2035 4.000%53,503 1,070 - 1,070 54,573 - 1,770,131$ 368,208$ 321,151$ 689,359$ 2,459,490$ -$ Call Option: Bonds maturing on 02/01/2026 to 02/01/2035 callable in whole or in part on any date beginning 02/01/25 @ par. Series 2016 Date of Issue:July 19, 2016 4,493,018$ General Obligation and Refunding Bonds: MDD Allocation Only Term: 12 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2016 -$ -$ 7,811$ 7,811$ 7,811$ 4,493,018$ 2017 4.000%113,441 117,158 114,889 232,047 345,488 4,379,577 2018 4.000%386,455 114,889 107,160 222,049 608,505 3,993,122 2019 5.000%407,631 107,160 96,969 204,129 611,761 3,585,490 2020 5.000%431,076 83,825 73,048 156,874 587,949 3,154,415 2021 5.000%456,789 73,048 61,629 134,677 591,466 2,697,626 2022 5.000%484,015 61,629 49,528 111,157 595,172 2,213,611 2023 5.000%510,484 49,528 36,766 86,295 596,779 1,703,127 2024 5.000%540,735 36,766 23,248 60,014 600,749 1,162,392 2025 4.000%567,961 23,248 11,889 35,136 603,097 594,431 2026 4.000%594,431 11,889 - 11,889 606,319 - 4,493,018$ 679,141$ 582,938$ 1,262,078$ 5,755,096$ -$ BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT DETAIL DEBT AMORTIZATION SCHEDULES City of Baytown FY23 Adopted BudgetCity of Baytown 203City of Baytown 203 Series 2019 Date of Issue:May 2, 2019 3,595,000$ General Obligation and Refunding Bonds: MDD Allocation Only Term: 12 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2019 -$ -$ 48,046$ 48,046$ 48,046$ 3,595,000$ 2020 3.5%280,000 58,075 53,875 111,950 391,950 3,315,000 2021 3.5%290,000 53,875 50,975 104,850 394,850 3,025,000 2022 3.6%290,000 50,975 48,075 99,050 389,050 2,735,000 2023 3.8%305,000 48,075 43,500 91,575 396,575 2,430,000 2024 4.0%310,000 43,500 38,850 82,350 392,350 2,120,000 2025 4.0%325,000 38,850 33,975 72,825 397,825 1,795,000 2026 4.1%325,000 33,975 27,475 61,450 386,450 1,470,000 2027 4.3%350,000 27,475 20,475 47,950 397,950 1,120,000 2028 4.3%355,000 20,475 13,375 33,850 388,850 765,000 2029 4.4%380,000 13,375 5,775 19,150 399,150 385,000 2030 4.4%385,000 5,775 - 5,775 390,775 - 3,595,000$ 394,425$ 384,396$ 778,821$ 4,373,821$ -$ Series 2021C Date of Issue:September 9, 2021 30,680,000$ Combined Limited Sales Tax Revenue & Third Lien Hotel Revenue Bonds Term: 30 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 10/01 Due 04/01 Due 10/01 Interest Requirement Outstanding 2022 786,902 - 786,902 786,902 30,680,000 2023 701,200 701,200 1,402,400 1,402,400 30,680,000 2024 701,200 701,200 1,402,400 1,402,400 30,680,000 2025 701,200 701,200 1,402,400 1,402,400 30,680,000 2026 5.0%480,000 701,200 689,200 1,390,400 1,870,400 30,200,000 2027 5.0%510,000 689,200 676,450 1,365,650 1,875,650 29,690,000 2028 5.0%845,000 676,450 655,325 1,331,775 2,176,775 28,845,000 2029 5.0%890,000 655,325 633,075 1,288,400 2,178,400 27,955,000 2030 5.0%925,000 633,075 609,950 1,243,025 2,168,025 27,030,000 2031 5.0%975,000 609,950 585,575 1,195,525 2,170,525 26,055,000 2032 5.0%1,030,000 585,575 559,825 1,145,400 2,175,400 25,025,000 2033 5.0%1,075,000 559,825 532,950 1,092,775 2,167,775 23,950,000 2034 5.0%1,130,000 532,950 504,700 1,037,650 2,167,650 22,820,000 2035 5.0%1,185,000 504,700 475,075 979,775 2,164,775 21,635,000 2036 5.0%1,250,000 475,075 443,825 918,900 2,168,900 20,385,000 2037 5.0%1,305,000 443,825 411,200 855,025 2,160,025 19,080,000 2038 5.0%1,375,000 411,200 376,825 788,025 2,163,025 17,705,000 2039 5.0%1,440,000 376,825 340,825 717,650 2,157,650 16,265,000 2040 5.0%1,515,000 340,825 302,950 643,775 2,158,775 14,750,000 2041 4.0%1,590,000 302,950 263,200 566,150 2,156,150 13,160,000 2042 4.0%1,675,000 263,200 229,700 492,900 2,167,900 11,485,000 2043 4.0%1,735,000 229,700 195,000 424,700 2,159,700 9,750,000 2044 4.0%1,805,000 195,000 158,900 353,900 2,158,900 7,945,000 2045 4.0%1,880,000 158,900 121,300 280,200 2,160,200 6,065,000 2046 4.0%1,950,000 121,300 82,300 203,600 2,153,600 4,115,000 2047 4.0%760,000 82,300 67,100 149,400 909,400 3,355,000 2048 4.0%790,000 67,100 51,300 118,400 908,400 2,565,000 2049 4.0%820,000 51,300 34,900 86,200 906,200 1,745,000 2050 4.0%855,000 34,900 17,800 52,700 907,700 890,000 2051 4.0%890,000 17,800 17,800 907,800 - 30,680,000$ 12,593,152$ 11,140,650$ 23,733,802$ 54,413,802$ -$ BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT DETAIL DEBT AMORTIZATION SCHEDULES BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT DETAIL DEBT AMORTIZATION SCHEDULES City of Baytown FY23 Adopted BudgetCity of Baytown 204City of Baytown 204 RESOLUTION NO.443 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR,BEGINNING OCTOBER 1,2022,AND ENDING SEPTEMBER 30,2023;AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT: Section I:That the budget estimate of the revenues of the Baytown Municipal Development District and the expenses of conducting the affairs thereof for the ensuing fiscal year, beginning October 1,2022,and ending September 30,2023,as finally submitted to the Board of Directors by the General Manager of said District,is hereby adopted and approved as the budget estimate of all the current expenses,as well as the fixed charges against said District for the fiscal year beginning October 1,2022,and ending September 30,2023.A copy of the budget is attached hereto as Exhibit "A"and incorporated herein for all intents and purposes. Section 2: This resolution shall take effect immediately from and after its passage by the Board of Directors of the Baytown Municipal Development District. INTRODUCED,READ,and PASSED by the affirmative vote of the Board of Directors of the Baytown Municipal Development District thisthe 4^'^dayof August,2022. BRANDON CAPETILLO,President ATTEST: ANGELAJACKSON,Assistant APPROVED AS TO RORM: SCOTT LEMON D,General Counsel R:\Denise\RESOLUT10NS\2022^DD\2022,08.04\Resolulion - Adopt Budgel.docx City of Baytown 205 FY23 Adopted Budget City of Baytown City of Baytown FY23 Adopted BudgetCity of Baytown 206City of Baytown 206 BAYTOWN REINVESTMENT ZONE #1 City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of Baytown 207City of Baytown 207 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Sources of Funding TIRZ Increment - City 2,347,881$ 2,600,000$ 2,323,410$ 2,325,000$ TIRZ Increment - Harris County 739,472 700,000 700,000 700,000 Total Sources 3,087,353 3,300,000 3,023,410 3,025,000 Uses of Funding Land Maintenance 189,961 250,000 250,000 275,000 Professional Services 191,332 161,300 269,716 30,000 TIRZ Improvements -3,364,000 550,000 - TIRZ Fees (rooftops)128,600 128,600 128,600 130,000 City Services 112,500 130,000 116,171 116,250 CO Debt Service-County 975,485 1,222,606 978,085 979,085 CO Debt Service-City 243,871 -244,521 1,744,771 Total Uses 1,841,749 5,256,506 2,537,093 3,275,106 Excess (Deficit) Sources Over Uses 1,245,604 (1,956,506) 486,318 (250,106) Working Capital - Beginning: Harris County 1,060,293 1,373,777 1,373,777 1,095,692 City of Baytown 1,442,991 2,375,110 2,375,110 3,139,513 Total 2,503,284 3,748,887 3,748,887 4,235,204 Working Capital - Ending: Harris County 1,373,777 851,171 1,095,692 816,607 City of Baytown 2,375,110 941,210 3,139,513 3,168,491 Total 3,748,887$ 1,792,381$ 4,235,204$ 3,985,098$ BAYTOWN TAX REINVESTMENT ZONE #1 FUND 216 BUDGET SUMMARY City of Baytown FY23 Adopted BudgetCity of Baytown 208City of Baytown 208 Fiscal Principal Annual Principal Year Principal Interest Requirement Outstanding 2023 795,000$ 428,856$1,223,856$ 12,880,000$ 2024 845,000 387,856 1,232,856 12,035,000 2025 1,075,000 339,856 1,414,856 10,960,000 2026 1,130,000 284,731 1,414,731 9,830,000 2027 1,170,000 244,781 1,414,781 8,660,000 2028 1,195,000 220,384 1,415,384 7,465,000 2029 850,000 198,125 1,048,125 6,615,000 2030 870,000 178,231 1,048,231 5,745,000 2031 890,000 156,775 1,046,775 4,855,000 2032 915,000 131,925 1,046,925 3,940,000 2033 940,000 104,100 1,044,100 3,000,000 2034 970,000 75,450 1,045,450 2,030,000 2035 1,000,000 45,900 1,045,900 1,030,000 2036 1,030,000 15,450 1,045,450 - 13,675,000$ 2,812,422$ 16,487,422$ -$ BAYTOWN TAX REINVESTMENT ZONE #1 FUND 216 ANNUAL REQUIREMENT TO AMORTIZE BONDED DEBT $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036Annual AmountFiscal Year Annual Debt Service Requirement Interest Principal City of Baytown FY23 Adopted BudgetCity of Baytown 209City of Baytown 209 Certificates of Obligation Funding: TIRZ 17,635,000$ Series 2016 Date of Issue - July 19, 2016 Term - 20 Years Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding 2017 5.00%570,000$ 335,163$ 299,966$ 635,129$ 1,205,129$ 17,065,000$ 2018 2.00%610,000 299,966 293,866 593,831 1,203,831 16,455,000 2019 5.00%635,000 293,866 277,991 571,856 1,206,856 15,820,000 2020 5.00%675,000 277,991 261,116 539,106 1,214,106 15,145,000 2021 5.00%715,000 261,116 243,241 504,356 1,219,356 14,430,000 2022 5.00%755,000 243,241 224,366 467,606 1,222,606 13,675,000 2023 5.00%795,000 224,366 204,491 428,856 1,223,856 12,880,000 2024 5.00%845,000 204,491 183,366 387,856 1,232,856 12,035,000 2025 5.00%1,075,000 183,366 156,491 339,856 1,414,856 10,960,000 2026 5.00%1,130,000 156,491 128,241 284,731 1,414,731 9,830,000 2027 2.00%1,170,000 128,241 116,541 244,781 1,414,781 8,660,000 2028 2.13%1,195,000 116,541 103,844 220,384 1,415,384 7,465,000 2029 2.25%850,000 103,844 94,281 198,125 1,048,125 6,615,000 2030 2.38%870,000 94,281 83,950 178,231 1,048,231 5,745,000 2031 2.50%890,000 83,950 72,825 156,775 1,046,775 4,855,000 2032 3.00%915,000 72,825 59,100 131,925 1,046,925 3,940,000 2033 3.00%940,000 59,100 45,000 104,100 1,044,100 3,000,000 2034 3.00%970,000 45,000 30,450 75,450 1,045,450 2,030,000 2035 3.00%1,000,000 30,450 15,450 45,900 1,045,900 1,030,000 2036 3.00%1,030,000 15,450 - 15,450 1,045,450 - 17,635,000$ 3,229,735$ 2,894,572$ 5,218,351$ 23,759,307$ -$ Call Option: Bonds maturing on 02/01/2027 to 02/01/2036 callable in whole or in part on any date beginning 02/01/2027 @ par. BAYTOWN TAX REINVESTMENT ZONE #1 FUND 216 DETAIL DEBT AMORTIZATION SCHEDULE City of Baytown FY23 Adopted BudgetCity of Baytown 210City of Baytown 210 CITY OF BAYTOWN CAPITAL IMPROVEMENT PROGRAM FISCAL YEAR 2022-23 The Capital Improvement Program (CIP) is the City’s multi-year plan for the acquisition and construction of municipal public improvements. Projects included in the CIP are usually street & sidewalk improvements, public utilities, drainage projects, recreational facilities and economic development projects. Projects within the CIP reflect the community’s values and goals, and are a key component in implementing City Council policies. Capital Project Planning The Capital Project Planning process is an ongoing assessment of the physical needs of the community and is inclusive of all City functions. Projects are placed in the CIP based on a variety of factors: maintenance of existing infrastructure, compliance with regulatory requirements, management of community growth, execution of city-wide or asset-specific master plans, or to mitigate the effects of natural disasters. The CIP planning process is integral to the development of the City’s longer-range strategies. Capital Project Budgeting Funding for CIP projects is provided primarily from the following sources: •Property taxes •Sales tax revenue from the Municipal Development District (MDD) and other special districts •Revenues generated by the City’s enterprise funds, e.g. Water & Sewer charges, Impact Fees etc. •Grants or loans from FEMA, CDBG, Harris County, Harris County Flood Control District, H-GAC, and the Texas Water Development Board, •Baytown Area Water Authority (BAWA) •Hotel Occupancy Tax •Economic Development Agreements •Baytown Tax Increment Reinvestment Zone #1 (TIRZ) Projects funded either entirely or partially by the Municipal Development District (MDD) have been approved by the MDD Board. Similarly, projects funded by BAWA and the TIRZ have been approved by those governing boards. City of BaytownCity of Baytown 211 FY23 Adopted Budget 211 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues 'Interest on Investments 8,936$ 36,500$ 45,000$ 150,000$ Transfer in for Capital Improvements 6,142,000 13,500,000 13,500,000 18,000,000 Other Financing Sources - - - 25,000,000 Total Revenues 6,150,936 13,536,500 13,545,000 43,150,000 Expenditures CIP Project Management 507,583 695,257 760,836 2,104,000 Fire Training Center PIII 442,505 - 78,350 - Signal - Annual Modernization Project 413,085 475,000 258,205 758,039 Signal - Annual Communication Project 300,000 660 599,340 Intersection Rewiring Program 35,220 122,347 - 164,780 Completed and closed Projects 569,321 - - Comprehensive Plan 100,000 - 100,000 Cedar Bayou Crossing 1,446 600,000 275,490 389,509 Parks Planning 400,000 83,333 316,667 Citizens Bank / Utility Service Building 44,204 712,248 133,687 659,751 Market Street Revitalization 7,228,000 545,676 6,482,324 Roseland Park Pavilion 27,131 692,660 1,044,964 1,379,045 Municipal Court Renovation - 105,000 16,293 88,707 Goose Creek Trail Phase 7 - -31,776 274,224 Street Reconstruction Design (Residential)- 600,000 200,000 400,000 John Martin Widening PER - 200,000 - 200,000 Sidewalk Master Plan Implementation - 400,000 10,000 590,000 West Texas Ave Drainage 13,017 1,000,000 533,545 525,415 IH-10 Intersection Improvements TR2106 1,416 299,000 114,500 239,084 PWE Building Renovation 470,791 325,739 124,176 - Garth Road Design 1,626,862 2,700,000 - 5,073,138 Fire Station #4 - Female Facilities 14,477 - 171,877 46,112 Fire Station Alerting System 355,180 - 44,820 - Newcastle Park Renovation - - 350,000 - North Alexander Traffic Signal Relocation Prgm - 790,000 730,000 850,000 Grant Match (Including HC Transit)- 750,000 - - Emergency Traffic Signal Equipment Replacement - 350,000 100,000 600,000 West Baker from Garth Road to Decker - 500,000 - 500,000 Cedar Bayou Lynchburg - 2,700,000 - - City Facility PER - 1,000,000 - 79,000 Fire Station Fencing - 225,000 47,638 277,362 Traffic Building - 470,000 69,750 550,250 Allenbrook, Edgebrook, Narcile - 228,623 - Equipment Storage - 300,000 102,000 198,000 Evergreen Golf Course - - 1,000,000 5,000,000 Public Safety Building Fuel Island - - - 835,000 Emergency Ops Center Expansion - - - 300,000 Parks Operations Center Phase II - - - 400,000 Bicentennial Park Stage Replacement - - - 150,000 Annual Renewal of Asphalt Streets - - - 2,500,000 Dolphin Harbor and Canvasback Streets - - - 225,000 Diamond Intersection Conversion to Adaptive Timin - - - 150,000 Public Safety Building - - - 2,500,000 Public Works Center Renovation - - - 140,000 Fire Station 2 Replacement - - - 1,700,000 Fire Station 4 Remodel - - - 150,000 CITY OF BAYTOWN CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) 351 BUDGET SUMMARY City of Baytown FY23 Adopted Budget212 Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 CITY OF BAYTOWN CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) 351 BUDGET SUMMARY Municipal Court - - - 840,000 Environmental Health Dept - - - 650,000 Facility ADA Compliance - - - 200,000 South Command Fire - - - 150,000 Sterling Library - - - 260,000 Fire Station 5 - - - 110,000 Mosquito Control - - - 170,000 Fire Station 6 - - - 100,000 Fire Station 7 - - - 50,000 American Little League Park Improvements - - - 850,000 Jenkins Park Clubhouse - - - 270,000 Bayland Marina Park - - - 150,000 100 Block of Town Square - - - 200,000 Market Street Revitalization - - - 7,798,876 Neighborhood Street Reconstruction - - - 4,600,000 North Main Street Pavement Preservation - - - 3,500,000 I-10 Intersection Improvements - - - 3,000,000 Police Range Training Facility - - - 700,000 Fire Boat 600,000 Art League Building Renovation 250,000 Transfer to Debt Service - - 1,500,000 - New Capital Project Initiatives - 2,265,037 - 896,131 Total Expenditures 4,522,238 26,305,288 8,556,199 62,839,754 Excess (Deficit) Revenues Over Expenditures 1,628,698 (12,768,788) 4,988,801 (19,689,754) Working Capital - Beginning 13,072,255 14,700,953 14,700,953 19,689,754 Working Capital - Ending 14,700,953$ 1,932,165$ 19,689,754$ -$ City of Baytown FY23 Adopted Budget213 Actual Budget Estimated Adopted 2020-2021 2021-22 2021-2022 2022-23 Revenues Interest on Investments 14,516$ 11,000$ 58,713$ 72,500$ American Rescue Plan Award Funds - 15,000,000 - 15,000,000 Contributions 1,841,600 - - - Transfer from Water & Sewer Fund 5,674,278 7,850,215 7,850,215 3,000,000 Other Financing Sources - - - 20,000,000 Total Revenues 7,530,394 22,861,215 7,908,928 38,072,500 Expenditures Utility Project Management 377,426 878,026 900,000 1,472,884 Utility Project Management Spec Serv - 200,000 - - NEWWTP - Copper & Zinc Study 9,539 - 49,340 - Lannie LS Imp. & WW Model & Targeted Strategic Plan 1,428 298,821 283,632 714,940 Texas Avenue Lift Station Improvements - 390,000 - 390,000 EDWWTP Phase 2 Rehabilitation 49,647 - - 2,305,887 Citizen Bank/Utility Services Bldg - 440,000 58,749 1,581,251 Annual Waterline Rehabilitation 249,758 1,000,000 789,888 1,988,832 Annual Sewer Sanitary Rehabilitation 642,788 1,000,000 1,010,000 1,840,377 EDWWTP Phase 1 Rehabiliation 4,970 779,924 - 1,051,204 WDWWTP - Second Feed 101,232 3,297,934 99,500 3,198,434 Plumwood Subdivision SS Rehab - 446,000 - - REL High School Drainge Route 98,315 - 534,489 1,208,796 Completed and Closed Projects 435,582 - -- Central District Q-Basin - - 148,350 - Lift Station Upgrades & Winterization - 100,000 - - Annual Lift Station Rehabilitation - 500,000 - 1,000,000 Bayway Waterline & Pedestrian Mobility Design - 700,000 - - Elevated Storage Tank Painting and Repairs - 250,000 - 250,000 PSLIP Partnership Program - 250,000 - 250,000 ARP-WWTP & Water Well Winterization Analysis & Design - 1,000,000 - 1,000,000 ARP-WWTP SCADA Install and Upgrades - 10,000,000 - 10,000,000 ARP-WDWWTP Building Upgrades - 2,000,000 - 2,000,000 ARP-CDWWTP Equipment and Operations Efficiency Project - 2,000,000 - 2,000,000 Sjolander/Crosby Cedar Bayou Utilities - -- 3,779,778 Connally Annexation Utilities - -- 2,000,000 Trunkline Sewer Evaluation and Rehab - -- 250,000 Abbe Addition Lift Station - -- 250,000 Transite Pipe Waterline Replace Program - -- 700,000 West District WWTP Plant 1 Rehab - -- 7,000,000 CDWWTP Operations Efficiency Project Phase 2 - -- 300,000 Water Meter Replacement Program - -- 2,250,000 East District Phase 1 Rehabilitation - -- 710,000 New Capital Project Initiatives - 2,046,820 - 1,554,962 Total Expenditures 1,970,685 27,577,525 3,873,948 51,047,346 Excess (Deficit) Revenues Over Expenditures 5,559,710 (4,716,310) 4,034,981 (12,974,846) Working Capital - Beginning 3,380,157 8,939,866 8,939,866 12,974,846 Working Capital - Ending 8,939,866$ 4,223,556$ 12,974,846$ -$ CITY OF BAYTOWN WATER & SEWER - CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) 527 BUDGET SUMMARY City of BaytownCity of BaytownCity of Baytown 214 FY23 Adopted Budget 214 CITY OF BAYTOWN MISCELLANEOUS FUNDS OVERVIEW This section consists of various funds designated for a single purpose. The presentation is a matter of information. Authorization is received by a grant, contractual arrangement, legislative requirement or budget appropriation in other funds. The funds presented are as follows: •Street Maintenance Sales Tax (Fund 211) In 2001 the Texas Legislature passed House Bill 445, which allows cities to raise their local sales tax rate by 0.25 percent if the funds are dedicated to street maintenance and repair. On May 15, 2004, in the general election, the citizens of the City of Baytown voted to authorize the imposition of a street maintenance sales tax. This sales tax must be reapproved every four years by voters or it will expire. The tax was reauthorized by voters in November 2019. This fund accounts for the revenues collected from this sales tax and may only be used to maintain and repair municipal streets or sidewalks existing on the date of the election to adopt the tax. Sidewalks were added as an approved use in the 84th Texas Legislative Session. •Community Development Block Grant Fund (Fund 270) CDBG is funded through grants from the Department of Housing and Urban Development under its Entitlement Program and is used to carryout the initiatives of developing viable communities within the City of Baytown. The City’s initiatives under this program are to provide decent housing, suitable living environment, and expanding economic opportunities for low- and moderate-income persons within the CDBG targeted areas. •Water & Sewer Impact Fee Fund (Fund 529) These fees are designed to ensure that new developments pay their fair share share of the costs of capital improvements to water and wastewater infrastructure necessitated by and attributable to such developments. •Capital Replacement Fund (Fund 350) The Capital Replacement Fund (CRF) was established to improve and maintain the City’s non-infrastructure capital, including, but not limited to, such items as vehicles, equipment, computer software and hardware. Items included in the CRF are usually expensive, non-recurring items that have a useful life that spans more than one year. •Bayland Island Operations Fund (Fund 540) The activity relating to the leasing of facilities at Bayland Island is recorded in the Bayland Island Operations Fund. •Medical Benefits Fund (Fund 560) The Internal Service Risk Management Fund for medical benefits includes premium payments and claims for the City’s self-funded health and dental program. The City fully funds a reserve for claims incurred but not reported and maintains adequate reserves to cover unexpected spikes in plan costs. •Workers Compensation Fund (Fund 561) The Internal Service Risk Management fund for workers compensation includes activities associated with the administration of the City’s self-funded workers compensation program. The target reserve level for the Workers Compensation Risk Management fund is to maintain between a 90 to 120 days reserve to cover unexpected spikes in plan costs. The City funds a reserve for claims incurred but not reported. City of BaytownCity of Baytown 215 FY23 Adopted Budget CITY OF BAYTOWN MISCELLANEOUS FUNDS OVERVIEW •Other Miscellaneous Funds Municipal Court Special Revenue Fund (Fund 201) Municipal Court Building Security This accounts for the fees levied to fund the bailiff service for the Municipal Court. Municipal Court Technology This accounts for the fees levied to fund the technological needs of the Municipal Court. RAP Program This program is funded by a $15 mandated fee which is added to all municipal court cases in which the defendant takes over thirty days to pay for assessed fines. Half of the fifteen-dollar fee is retained by the city, the other half is sent to the state. The City of Baytown has primarily used their portion of the payment to fund our juvenile alternative sentencing program (R.A.P.). The R.A.P. program which stands for Responsibility, Accountability, and Pride is a community service program. Juveniles are supervised and perform community service (clean-up, graffiti, trash pickup, mowing of yards, washing cars) in lieu of payment of assessed fines. Juvenile Case Manager The Juvenile Case Manager is vital to our organization in which it opens up communication with the courts and opportunities relating to juveniles. This is a self-funded position by which a $5.00 fee is added to each citation that is processed through the Municipal Court. The funds allocated from these fees must go to specific causes such as salary, training, and supplies associated with this position. Parks and Recreation Special Revenue Fund (Fund 209) This fund accounts for special contributions from individual and corporate groups dedicated to special programs within the Parks and Recreation Department that are not part of the normal operating budget. Hazmat/Homeland Security Special Revenue (Fund 210) Weapons of Mass Destruction/Hazardous Materials This program will account for expenses and revenues associated with responses to incidents involving hazardous material spills outside the City or on behalf of non-residents. Police Forfeitures (Fund 225) Special funds designated for programs outside the normal operating police budget. Funds are received through forfeitures of seized funds and contributions. Family/Youth Programs (Fund 226) Drug Awareness Resistance Education (D.A.R.E.) Project This program provides Gangs and Drugs educational training to middle school students within the local independent school district. This educational training is provided by officers from the City of Baytown’s Police Department and is funded with $100k per year through an intergovernmental partnership with the Goose Creek Consolidated Independent School District and the City of Baytown. Child Safety Fees and DARE Donations help to offset the City’s share for this project. Pursuant to Article 102.014 of the Texas Code of Criminal Procedure, the County assesses a Child Safety Fee in the amount of $25 against drivers that receive violations in school zones and remits the fee to the City monthly. City of BaytownCity of Baytown 216 FY23 Adopted Budget CITY OF BAYTOWN MISCELLANEOUS FUNDS OVERVIEW Police Academy Fund (Fund 228) The academy provides in-service firearms training to City of Baytown police officers as well as providing training to new recruits and officers from other agencies at the Sgt. P.E. Badillo Firearms Training Center. This program is funded by fees charged to the Drug Enforcement Agency (DEA) for their use of the Firearms Training Center. Odd Trust and Agency Fund (Fund 231) This fund accounts for several miscellaneous programs including funds received from the local industrial plants and districts for the City to provide fire fighting and rescue services that are not included as a part of the Fire Department’s operating budget, municipal beautification efforts and the public community improvement program funded by a portion of industrial district agreement revenues. High Intensive Drug Trafficking Area Fund (Fund 241) HIDTA is a multi-jurisdictional law enforcement program, funded by grants from the Office of National Drug Control Policy (ONDCP), which operates under the direction of the City of Baytown’s Police Department. The City of Baytown serves as the Administrator of HIDTA funds to the Director’s office. The Director’s office ensures program compliance with ONDCP guidelines. While the City does not have operational control or responsibility over the Director’s activities, it does maintain critical oversight and management accountability of designated HIDTA funds. Library Grant Fund (Fund 266) This fund accounts for local grant funds from the State of Texas Library and the Texas State Library & Archives Commission (TSLAC). These funds are restricted to maintaining, improving, and enhancing local library services, and to provide Texans who are not residents of a particular local community access to and services from participating public libraries in Texas. Contributions and donations fund special library programs that are not part of the regular operating budget. Summer Youth Job Program Fund (Fund 280) This fund is to account for contributions received from local businesses and individuals in support of the Mayor’s Summer Job Program. Baytown Nature Center Fund (Fund 296) This fund helps pay for the Baytown Nature Center, a 420-acre nature preserve used for fishing, birding, hiking, picnicking and environmental education, and consists of upland wooded areas, salt marshes, trails, fishing piers and educational pavilions. Wetlands Education and Recreation Center Operating Fund (Fund 298) Lee College, Goose Creek ISD, local industry, private contributions, and the City of Baytown fund this initiative, which provides environmental education and recreation to local people. Wetlands Education and Recreation Center Fund - Special Projects (Fund 299) Special contributions from Industry or other groups dedicated for the Wetlands Education and Recreation Center for improvements or activities. City of BaytownCity of Baytown 217 FY23 Adopted Budget Actual 2020-2021 Budget 2021-2022 Estimated 2021-2022 Adopted 2022-2023 Revenues 4,788,380$ 3,974,648$ 4,998,509$ 4,800,000$ 1,495 3,105 3,967 4,086 Total Revenues 4,789,875 3,977,753 5,002,475 4,804,086 Expenditures 1,374,813 1,582,603 1,209,086 1,673,042 50,272 39,000 55,706 40,500 1,380,407 2,732,194 2,737,451 3,009,000 443,723 512,644 471,016 512,644 Total Operating 3,249,214 4,866,441 4,473,259 5,235,186 207,898 303,000 - 120,000 36,500 400,315 - 200,000 Total Expenditures 3,493,612 5,569,756 4,473,259 5,555,186 Excess (Deficit) Revenues Over Expenditures 1,296,263 (1,592,003) 529,216 (751,100) Working Capital - Beginning 3,136,451 4,432,713 4,432,713 4,961,930 Working Capital - Ending 4,432,713$ 2,840,710$ 4,961,930$ 4,210,829$ Capital Outlay Unforeseen/New Initiatives Personnel Services Supplies Maintenance Services CITY OF BAYTOWN STREET MAINTENANCE TAX FUND 211 FY2022-23 BUDGET SUMMARY Sales Tax Interest on Investments Miscellaneous City of BaytownCity of Baytown 218 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues CDBG - Entitlement 1,431,871$ 752,604$ 543,185$ 768,477$ Program Income 12,764 5,000 - - Total Revenues 1,444,635 757,604 543,185 768,477 Expenditures CDBG Administration 109,882 128,625 105,830 132,695 Substandard Structures Abatement (Demolition)122,994 120,000 78,456 120,000 CD Housing Program 336,722 360,000 344,198 400,432 TBD -9,478 - - Neighborhood Improvement Program 13,432 20,000 9,701 20,000 Love Network Hands of The Carpenter 3,742 5,000 - 5,000 Love Network Transportation Program 13,711 78,175 - 50,000 Love Network Shoe Program 3,117 - - 12,000 Baytown Soccer Complex -27,326 - - Patsy's Destiny Wheelchair Playground -5,000 5,000 - Bay Area Homeless Services 135 4,000 - 4,000 Bay Area Turning Point 1,300 - - - Baytown Evening Optimist 960 - - 2,400 Communities in Schools - - - 7,000 Hearts and Hands - - - 10,750 Talent Yield Coalition - - - 4,200 Job Readiness Training 4,918 - - - COVID 110,027 - - - TERAP 21,874 - - - TDHCA 84,375 - - - Total Operating 827,189 757,604 543,185 768,477 Capital Outlay 617,446 Total Expenditures 1,444,635 757,604 543,185 768,477 Excess (Deficit) Revenues Over Expenditures - - - - Fund Balance-Beginning - - - - Fund Balance-Ending -$-$-$ -$ CITY OF BAYTOWN COMMUNITY DEVELOPMENT BLOCK GRANT FUND 270 BUDGET SUMMARY BY FUND City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 219 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Impact Fees - Water & Sewer 3,735,525$ 1,698,384$ 4,416,681$ 2,504,864$ Interest Earnings - 7,250 - - Total Revenues 3,735,525 1,705,634 4,416,681 2,504,864 Expenditures West District WWTP - Second Feed - - 43,091 256,909 I-10 #1 Lift Station Improvements 40,950 2,803,611 742,128 8,810,894 Sjolander/Crosby, Cedar Bayou, Barkuloo Utilities - 256,034 -1,767,100 BAWA East- Far North Transmission Line - 1,539,924 -1,539,924 Water & Sewer Impact Fees 70,920 - - - Debt Service Transfer 1,100,000 New Capital Project Initiatives - 5,919,554 -5,398,775 Total Expenditures 111,870 10,519,123 785,219 18,873,602 Revenues Over (Under) Expenditures 3,623,655 (8,813,489) 3,631,462 (16,368,738) Working Capital - Beginning 9,113,621 12,737,276 12,737,276 16,368,738 Working Capital - Ending 12,737,276$ 3,923,787$ 16,368,738$ -$ CITY OF BAYTOWN WATER & SEWER - IMPACT FEES 529 BUDGET SUMMARY City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 220 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Sources Operating transfers - GF 1,876,285$ 5,756,964$ 5,756,964$ 7,264,500$ Operating transfers - Street Maintenance 36,500 - - - Operating transfers - General CIP 36,500 40,000 40,000 - Operating transfers - Sanitation 186,500 510,000 510,000 - Operating transfers - W&S 143,000 645,000 645,000 88,000 Operating transfers - Garage - 61,000 61,000 - Operating transfers - Storm Water Utility 155,500 470,500 470,500 496,000 Total Sources 2,434,285 7,483,464 7,483,464 7,848,500 Fire Department - 357,424 - - Police - 163,000 11,500 153,500 Municipal Court - 55,315 - - Information Technology 963,604 6,513,125 2,439,625 5,913,125 Traffic - 345,635 - - Streets - 107,001 - - Streets - Sweeper - 220,000 - - Public Works Land Purchase - 60,000 - - Vehicle Replacement - 3,301,464 3,305,868 3,238,000 ADA Upgrades - 500,000 - - Roof & HVAC Upgrades - 1,000,000 1,500,000 General Overhead 1,386,643 - 660,292 - New Initiatives - 1,113,584 - 1,235,491 Total Uses 2,350,246 13,736,548 6,417,286 12,040,116 84,039 (6,253,084) 1,066,178 (4,191,616) 7,271,830 7,355,869 7,355,869 7,355,869 7,355,869$ 1,102,785$ 8,422,047$ 3,164,253$ Working capital - ending CITY OF BAYTOWN CAPITAL REPLACEMENT FUND (CRF) 350 BUDGET SUMMARY Working capital - beginning Net source (use) of resources City of BaytownCity of Baytown 221 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Lease of Facilities 55,595$ 60,342$ 55,306$ 55,027$ Transfers In 208,870 - - - Total Revenues 264,466 60,342 55,306 55,027 Expenditures Supplies - 1,500 1,500 1,500 Maintenance 18,343 35,570 33,050 33,070 Services 121 225 225 225 Total Operating 18,464 37,295 34,775 34,795 Excess (Deficit) Revenues Over Expenditures 246,002 23,047 20,531 20,232 Working Capital - Beginning 190,269 436,271 436,271 456,802 Working Capital - Ending 436,271$ 459,318$ 456,802$ 477,034$ CITY OF BAYTOWN BAYLAND ISLAND OPERATIONS FUND 540 BUDGET SUMMARY BY FUND City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 222 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Dept Billings 16,294,429$ 15,971,780$ 12,525,690$ 15,254,857$ Dept Billings - Dental 378,415 378,552 346,892 361,450 Dept Billings - Vision 113,835 120,750 100,183 120,750 Stop Loss 1,112,612 1,200,000 1,071,678 976,694 Retiree Insurance 830,275 750,000 741,739 331,509 Employee Insurance Premium 1,272 3,965 1,585 2,825 Miscellaneous 13,400 22,500 31,364 22,500 Total Revenues 18,744,239 18,447,547 14,819,131 17,070,585 Expenditures Supplies 257 800 - 1,200 Services 572,590 788,040 618,684 751,800 Claim Payments 11,705,666 11,690,000 11,880,281 13,180,000 Administrative Fees 3,603,862 4,361,614 3,901,315 4,289,430 Total Operating 15,882,374 16,840,454 16,400,280 18,222,430 Total Expenditures 15,882,374 16,840,454 16,400,280 18,222,430 Excess (Deficit) Revenues Over Expenditures 2,861,865 1,607,093 (1,581,149) (1,151,845) Fund Balance - Beginning 11,414,806 14,276,671 14,276,671 12,695,522 Fund Balance - Ending 14,276,671$ 15,883,764$ 12,695,522$ 11,543,676$ CITY OF BAYTOWN MEDICAL BENEFITS FUND 560 BUDGET SUMMARY BY FUND City of BaytownCity of BaytownCity of Baytown 223 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Departmental Billings 1,206,295$ 1,073,513$ 1,175,259$ 1,030,096$ Total Revenues 1,206,295 1,073,513 1,175,259 1,030,096 Expenditures Personnel Services 101,510 105,083 94,360 108,895 Supplies 21,666 45,800 37,743 45,800 Services 3,029 56,150 51,467 56,150 Claim Payments 94,023 390,000 309,109 450,000 Administrative Fees 151,225 204,300 204,308 235,000 Unforeseen/New Initiatives - 500,000 - 500,000 Total Expenditures 371,453 1,301,333 696,987 1,395,845 Excess (Deficit) Revenues Over Expenditures 834,842 (227,820) 478,272 (365,749) Fund Balance - Beginning 1,885,009 2,719,851 2,719,851 3,198,122 GAAP to budget basis adjustment Fund Balance - Ending 2,719,851$ 2,492,031$ 3,198,122$ 2,832,374$ BUDGET SUMMARY BY FUND WORKERS COMPENSATION FUND 561 CITY OF BAYTOWN City of BaytownCity of BaytownCity of BaytownCity of BaytownCity of BaytownCity of Baytown 224 FY23 Adopted Budget OTHER MISCELLANEOUS FUNDS This section includes other funds with restricted uses. These are budgeted for the use of all available funds received to date. As new monies are received throughout the budget year, they will be presented to Council for acceptance and appropriation. City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of BaytownCity of BaytownCity of Baytown 225 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Miscellaneous 790$ 832$ 911$ 832$ Charges for Services 113,915 125,165 127,953 124,846 Interest on Investments 158 1,938 909 1,943 Transfers in 115,814 164,272 146,020 96,353 Total Revenues 230,677 292,207 275,792 223,974 Expenditures Building Security 75,635 91,710 74,200 96,014 MUC Technology 78,475 97,853 101,776 100,166 RAP Program 10,301 26,519 7,902 13,140 Marshal Training Program 450 1,677 - - Juvenile Case Manager 85,325 89,921 45,804 93,569 Vital Stat Training 117 16,534 - - Jury Fund - 1,196 - - Total Expenditures 250,303 325,410 229,682 302,889 Excess (Deficit) Revenues Over Expenditures (19,625) (33,203) 46,110 (78,914) Working Capital - Beginning 52,429 32,804 32,804 78,914 Working Capital - Ending 32,804$ (399)$ 78,914$ -$ CITY OF BAYTOWN MUNICIPAL COURT SPECIAL REVENUE FUND 201 BUDGET SUMMARY BY FUND City of BaytownCity of Baytown FY23 Adopted BudgetCity of BaytownCity of BaytownCity of Baytown 226 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Contribution 28,792$ 8,090$ 46,508$ 70,590$ Total Revenues 28,793 8,090 46,508 70,590 Expenditures Wearing Apparel 12,353 1,430 2,584 6,000 Education 573 - 1,065 - Botanical 6,564 - -- Supplies 19,491 1,430 3,649 6,000 Buildings Maintenance (1,210) - - - Maintenance (1,210) - - - Service Awards - - - 1,500 Other Professional Fees 2,844 - 320 1,500 Services 2,844 - 320 3,000 Total Operating Expenses 21,125 1,430 3,969 9,000 Furniture & Fixtures < $5000 222,706 - - - Constuction 8,375 - 2,800 - Total Capital Outlay 231,081 - 2,800 - Unforeseen / New Initiatives - 201,755 - 299,475 Total Expenditures 252,206 203,185 6,769 308,475 Excess (Deficit) Revenues Over Expenditures (223,413) (195,095) 39,738 (237,885) Working Capital - Beginning 421,560 198,147 198,147 237,885 Working Capital - Ending 198,147$ 3,052$ 237,885$ -$ CITY OF BAYTOWN PARKS & RECREATION ESCROW SPECIAL REVENUE FUND 209 BUDGET SUMMARY BY FUND City of BaytownCity of BaytownCity of Baytown 227 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Dept of Homeland Security 466,795$ -$ 287,169$ 150,000$ HazMat Billings 142,552 - 19,855 45,757 Miscellaneous Contributions 989 - 768 - Miscellaneous Billings - 900 - 1,000 Total Revenues 610,336 900 307,792 196,757 Expenditures Supplies 43,206 10,500 14,137 10,500 Maintenance (40,359) 15,000 32,413 15,000 Services 85,049 3,388 53,550 3,768 Sundry 31,498 - - - Unforeseen / New Initiatives - 259,072 - 349,474 Total Operating 119,394 287,960 100,100 378,742 Furniture & Fixtures < $5000 179,862 - - - Machinery 315,676 - 384,550 - Total Expenditures 614,932 287,960 484,650 378,742 Excess (Deficit) Revenues Over Expenditures (4,596) (287,060) (176,858) (181,985) Working Capital - Beginning 363,439 358,843 358,843 181,985 Working Capital - Ending 358,843$ 71,783$ 181,985$ -$ CITY OF BAYTOWN HAZMAT/HOMELAND SECURITY SPECIAL REVENUE FUND 210 BUDGET SUMMARY BY FUND City of BaytownCity of Baytown FY23 Adopted BudgetCity of BaytownCity of BaytownCity of Baytown 228 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Investment Interest 850$ 6,687$ 1,842$ 1,000$ Forfeited Revenue 73,003 - 41,489 89,598 Miscellaneous Contributions 3,415 3,923 15,162 7,680 Total Revenues 77,267 10,610 58,492 98,278 Expenditures Supplies 1,992 - 97 - Maintenance 26,677 - 12,198 - Services 8,811 - 6,078 - Unforeseen / New Initiatives - 385,345 - 393,298 Total Operating 37,480 385,345 18,373 393,298 Furniture & Fixtures < $5000 5,999 - - - Machinery 37,273 - - - Motor Vehicles 5,943 - - - Other Equipment - - 9,500 - Capital Outlay 49,214 - 9,500 - Total Expenditures 86,694 385,345 27,873 393,298 Excess (Deficit) Revenues Over Expenditures (9,427) (374,735) 30,620 (295,020) Working Capital - Beginning 273,827 264,400 264,400 295,020 Working Capital - Ending 264,400$ (110,335)$ 295,020$ -$ CITY OF BAYTOWN POLICE FORFEITURES FUND 225 BUDGET SUMMARY BY FUND City of BaytownCity of Baytown FY23 Adopted BudgetCity of BaytownCity of BaytownCity of Baytown 229 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues GCCISD 100,000$ 100,000$ 100,000$ 100,000$ Child Safety Seat Fines 86,425 79,683 73,387 82,922 Transfers In 423,717 416,750 416,750 416,750 Total Revenues 610,142 596,433 590,137 599,672 Expenditures DARE 523,776 558,256 579,404 600,505 Special Police Programs 7,168 - - - Child Safety Programs 13,263 38,177 55,000 29,650 Unforeseen / New Initiatives - 5,815 - - Total Operating 544,207 602,248 634,404 630,155 Total Expenditures 544,207 602,248 634,404 630,155 Excess (Deficit) Revenues Over Expenditures 65,935 (5,815) (44,267) (30,483) Working Capital - Beginning 8,815 74,750 74,750 30,483 Working Capital - Ending 74,750$ 68,935$ 30,483$ -$ CITY OF BAYTOWN FAMILY & YOUTH PROGRAM FUND 226 BUDGET SUMMARY BY FUND City of BaytownCity of Baytown 230 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Drug Enforcement Agency 25,000$ 25,000$ 25,000$ 25,000$ Miscellaneous 9,216 10,500 12,003 10,065 Total Revenues 35,766 35,500 37,003 35,065 Expenditures Maintenance 25,116 - - - Services 3,603 10,500 2,213 3,000 Unforeseen / New Initiatives - 103,982 - 155,050 Total Operating 28,719 114,482 2,213 158,050 Total Expenditures 28,719 114,482 2,213 158,050 Excess (Deficit) Revenues Over Expenditures 7,047 (78,982) 34,790 (122,985) Working Capital - Beginning 81,148 88,195 88,195 122,985 Working Capital - Ending 88,195$ 9,213$ 122,985$ -$ CITY OF BAYTOWN POLICE ACADEMY FUND 228 BUDGET SUMMARY BY FUND City of BaytownCity of Baytown FY23 Adopted BudgetCity of BaytownCity of BaytownCity of Baytown 231 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Cable Franchise Fees 172,484$ 178,700$ 66,288$ 171,940$ Department of Transportation 85,929 -5,749 - Harris County 47,250 --- Miscellaneous 239,348 355,221 94,470 384,455 Transfers In 21,482 -1,437 - Total Revenues 566,493 533,921 167,944 556,395 Expenditures Supplies - - 6,388 - Services 16,249 -5,776 - Total Operating 16,249 -12,164 - Furniture & Fixtures < $5000 74,384 -95,019 - Building & Improvements - - 6,388 - Other Equipment 33,975 - - - Engineering 107,412 - - - Capital Outlay 215,771 -101,406 - Unforeseen / New Initiatives -1,040,084 -412,268 Interfund Transfers 547,250 417,902 417,902 500,000 Total Expenditures 779,270 1,457,986 531,472 912,268 Excess (Deficit) Revenues Over Expenditures (212,777) (924,065) (363,528) (355,873) Working Capital - Beginning 932,178 924,065 719,401 355,873 Working Capital - Ending 719,401$ -$355,873$ -$ CITY OF BAYTOWN ODD TRUST & AGENCY FUND 231 BUDGET SUMMARY BY FUND City of BaytownCity of Baytown 232 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Office of National Drug Control Policy 2,298,112$ 1,087,176$ 2,376,803$ 995,960$ Total Revenues 2,298,112 1,087,176 2,376,803 995,960 Expenditures Personnel Services 19,826 20,365 13,280 20,365 Supplies 192,656 75,000 301,076 75,000 Maintenance 3,186 1,700 1,700 1,700 Services 1,432,064 990,111 1,523,842 898,895 Total Operating 1,647,732 1,087,176 1,839,898 995,960 Capital Outlay 541,900 - 538,902 - Total Expenditures 2,189,631 1,087,176 2,378,800 995,960 Excess (Deficit) Revenues Over Expenditures 108,481 - (1,997) - Fund Balance - Beginning (106,484) 1,997 1,997 - Fund Balance - Ending 1,997$ 1,997$ -$ -$ CITY OF BAYTOWN HIGH INTENSITY DRUG TRAFFICKING AREA (HIDTA) FUND 241 BUDGET SUMMARY BY FUND City of BaytownCity of BaytownCity of Baytown FY23 Adopted BudgetCity of BaytownCity of BaytownCity of Baytown 233 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Misc Contribution 47,224$ 56,362$ 39,358$ 38,500$ Total Revenues 47,224 56,362 39,358 38,500 Expenditures Supplies 17,584 33,000 23,009 15,000 Services 29,367 33,000 35,752 37,200 Unforeseen - 86,061 - 60,401 Total Operating 46,951 152,061 58,761 112,601 Excess (Deficit) Revenues Over Expenditures 273 (95,699) (19,403) (74,101) Working Capital - Beginning 93,231 108,322 93,504 74,101 Working Capital - Ending 93,504$ 12,623$ 74,101$ -$ CITY OF BAYTOWN LIBRARY SPECIAL REVENUE FUND 266 BUDGET SUMMARY BY FUND City of BaytownCity of Baytown FY23 Adopted BudgetCity of BaytownCity of BaytownCity of Baytown 234 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Misc Contributions -$ 50,000$ -$ 50,000$ Total Revenues - 50,000 - 50,000 Expenditures Personnel Services - 37,724 - 35,000 Supplies - 1,300 - 1,000 Services - 11,000 - 8,000 Unforeseen / New Initiatives - 16,899 - 22,923 Total Operating - 66,923 - 66,923 Excess (Deficit) Revenues Over Expenditures - (16,923) - (16,923) Working Capital - Beginning 16,923 16,923 16,923 16,923 Working Capital - Ending 16,923$ -$ 16,923$ -$ *Restricted funds for summer youth job program. CITY OF BAYTOWN SUMMER YOUTH JOB PROGRAM FUND 280 BUDGET SUMMARY BY FUND* City of BaytownCity of Baytown FY23 Adopted BudgetCity of BaytownCity of BaytownCity of Baytown 235 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues User Fees 231,067$ 193,497$ 225,667$ 97,667$ Overages/Shortages 139 110 -127 Total Revenues 231,206 193,607 225,667 97,794 Expenditures Personnel 191,496 180,792 173,178 - Supplies 4,128 13,450 9,200 13,450 Maintenance -2,000 -2,000 Services 2,520 4,280 3,730 4,880 Unforeseen / New Initiatives -115,986 -129,616 Total Operating 198,144 316,508 186,108 149,946 Capital Outlay - - - 131,250 Total Expenditures 198,144 316,508 186,108 281,196 Excess (Deficit) Revenues Over Expenditures 33,062 (122,901) 39,559 (183,402) Working Capital - Beginning 110,781 143,843 143,843 183,402 Working Capital - Ending 143,843$ 20,942$ 183,402$ -$ CITY OF BAYTOWN BAYTOWN NATURE CENTER FUND 296 BUDGET SUMMARY BY FUND City of Baytown 236 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Revenues Goose Creek CISD 40,000$ 40,000$ 40,000$ 40,000$ Lee College 15,000 15,000 15,000 15,000 Contributions 12,983 6,703 3,486 6,500 Transfer In - General Fund 286,481 236,909 286,481 236,953 Total Revenues 354,464 298,612 344,967 298,453 Expenditures Personnel Services 306,453 321,743 278,394 349,683 Supplies 4,428 8,900 5,900 6,390 Maintenance 3,288 635 2,400 635 Services 17,634 6,809 18,960 3,719 Total Operating 331,803 338,087 305,654 360,427 Transfers Out - 420 - - Total Expenditures 331,803 338,507 305,654 360,427 Excess (Deficit) Revenues Over Expenditures 22,661 (39,895) 39,313 (61,974) Working Capital - Beginning - 22,661 22,661 61,974 Working Capital - Ending 22,661$ (17,234)$ 61,974$ -$ CITY OF BAYTOWN WETLANDS EDUCATION AND RECREATION CENTER FUND 298 BUDGET SUMMARY BY FUND OPERATIONS City of BaytownCity of Baytown 237 FY23 Adopted Budget Actual Budget Estimated Adopted 2020-21 2021-22 2021-22 2022-23 Funding Sources Contributions 94,933$ 88,013$ 90,701$ 99,800$ Total Revenues 94,933 88,013 90,701 99,800 Expenditures Personnel Services 40,313 83,670 57,720 90,125 Supplies 39,355 74,500 32,058 52,500 Maintenance - 1,200 500 800 Services 8,639 23,998 33,591 15,079 Sundry - 12,000 5,000 5,000 Unforeseen / New Initiatives 5,609 198,808 208,778 Total Operating 93,915 394,176 128,870 372,282 Excess (Deficit) Revenues Over Expenditures 1,018 (306,163) (38,169) (272,482) Funds Available - Beginning 309,633 310,651 310,651 272,482 Funds Available - Ending 310,651$ 4,488$ 272,482$ -$ CITY OF BAYTOWN WETLANDS EDUCATION AND RECREATION CENTER FUND 299 BUDGET SUMMARY BY FUND SPECIAL PROJECTS City of BaytownCity of Baytown 238 FY23 Adopted Budget Fund Department Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 101 -General Fund General Administration 10.00 6.00 6.00 Fiscal Operations 17.90 17.90 17.90 Public Affairs - 3.00 3.00 Legal Services 6.00 6.00 6.00 Information Technology Services (ITS)15.00 15.00 19.00 Planning & Development Services 29.00 31.00 32.00 Human Resources 10.00 10.00 11.00 City Clerk 7.00 9.00 9.00 Court of Record 17.00 17.00 17.00 City Facilities 6.00 6.00 8.00 Police 233.00 237.00 260.00 Fire & EMS 177.00 177.00 177.00 Public Works Administration 4.00 4.00 5.00 Streets 17.00 21.00 21.00 Traffic Control 12.00 14.00 15.00 Engineering 12.00 11.00 13.00 Public Health 36.00 41.00 46.00 Parks & Recreation 57.00 59.00 64.00 Sterling Municipal Library 20.00 22.00 22.00 Total General Fund 685.90 706.90 751.90 232 -Hotel/Motel Fund 3.00 3.00 3.00 502 -Aquatics Fund 5.00 5.00 5.00 520 -Water & Sewer Fund Utility Billing & Collections 20.85 21.85 23.85 General Overhead 1.50 1.50 1.50 Water Operations 46.10 46.10 47.10 Wastewater Operations 44.40 44.40 44.40 Utility Construction 20.00 20.00 20.00 Total Water & Sewer Fund 132.85 133.85 136.85 500 -Sanitation Fund 13.00 13.00 13.00 505 -Storm Water Utility Fund 21.00 22.00 23.00 Central Services: 550 -Garage Fund 8.00 9.00 6.00 552 -Warehouse Operations Fund 4.00 4.00 4.00 Total Central Services 12.00 13.00 10.00 Total Operating Funds 872.75 896.75 942.75 Miscellaneous Funds 201 - Municipal Court Special Revenue Fund 2.00 2.00 2.00 206 - Crime Control and Prevention District (CCPD)15.00 15.00 - 207 - Fire Control, Prevention & Emergency Medical Services District (FCPEMSD)2.00 2.00 - 211 - Street Maintenance Fund 18.00 23.00 23.00 215 - Municipal Development District (MDD) Fund 1.00 1.00 3.00 226 - Miscellaneous Police Fund 4.00 4.00 4.00 241 - High Intensity Drug Trafficking Area (HIDTA)0.25 0.25 0.25 270 -Community Development Block Grant (CDBG) Fund 4.00 4.00 4.00 296 - Baytown Nature Center Fund 1.00 1.00 - 298 - Wetlands Education and Recreation Center Fund 2.00 3.00 3.00 351 - Capital Improvement Program Fund 4.00 7.00 9.00 527 - Utility Capital Improvement Program Fund 3.00 10.00 12.00 561 - Workers Compensation Fund 1.00 1.00 1.00 Total Miscellaneous Funds 57.25 73.25 61.25 Total All Funds 930.00 970.00 1,004.00 CITY OF BAYTOWN SUMMARY OF FULL-TIME EQUIVALENT (FTE) POSITIONS BY FUND A total of 1,004 full-time equivalent (FTE) positions are included in the adopted budget for Fiscal Year 2023. The adopted budget shows an increase of 39 FTE positions from the previous fiscal year. The following table lists the budgeted FTE positions by Fund for Fiscal Year 2021 through Fiscal Year 2023. City of Baytown 239 FY23 Adopted Budget Fund Dept. Grade Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 1010 - General Administration 101 10120 City Manager F101 1.00 1.00 1.00 101 10120 Assistant City Manager E91 2.00 2.00 2.00 101 10120 Assistant to City Manager C44 1.00 1.00 1.00 101 10120 Grant Coordinator C41 1.00 1.00 1.00 101 10120 Executive Assistant B23 1.00 1.00 1.00 Total General Administration 10.00 6.00 6.00 1030 - Fiscal Operations 101 10320 Director of Finance E82 1.00 1.00 1.00 101 10320 Assistant Director of Finance D61 1.00 1.00 1.00 101 10320 Controller/Assistant Director of Finance D61 1.00 1.00 1.00 101 10320 Accounting Manager C43 1.00 1.00 1.00 101 10320 Deputy Controller C43 1.00 1.00 1.00 101 10320 Accountant II/I C42/C41 2.90 2.90 3.90 101 10320 Payroll Specialist B24 1.00 1.00 1.00 101 10320 Administrative Assistant B22 1.00 1.00 1.00 101 10320 Accounting Specialist III/II/I B23/B22/B21 3.00 3.00 3.00 101 10340 Purchasing Coordinator C43 1.00 1.00 1.00 101 10340 Contract Coordinator C42 1.00 1.00 1.00 101 10340 Buyer II/I B24/B22 2.00 2.00 2.00 Total Fiscal Operations 17.90 17.90 17.90 1040 - Public Affairs 101 10130 Director of Public Affairs E81 - 1.00 1.00 101 10130 Public Information Coordinator C42 - 1.00 1.00 101 10130 Multimedia Specialist C41 - 1.00 1.00 Total Public Affairs - 3.00 3.00 1060 - Legal Services 101 10610 City Attorney E83 1.00 1.00 1.00 101 10610 First Assistant City Attorney D63 1.00 1.00 1.00 101 10610 Asst. City Attorney/Civil Svc Adv.C45 1.00 1.00 1.00 101 10610 Asst. City Attorney Municipal Court C45 1.00 1.00 1.00 101 10610 Paralegal B23 1.00 1.00 1.00 101 10610 Legal Assistant II B22 1.00 1.00 1.00 Total Legal Services 6.00 6.00 6.00 1070 - Information Technology Services (ITS) 101 10710 Director of ITS E82 1.00 1.00 1.00 101 10710 Assistant Director of ITS D61 1.00 1.00 1.00 101 10710 Network System Coord. IV/III - Network System Spec. II/I C43/C42/B24/B22 3.00 3.00 3.00 101 10710 Computer System Coord. IV/III - Computer System Spec. II/I C43/C42/B24/B22 3.00 3.00 3.00 101 10710 E-Business Systems Coord. IV/III - E-Business Systems Spec. II/I C42/C41/B23/B22 2.00 2.00 2.00 101 10710 E-Business & Web Specialist II B23 2.00 2.00 2.00 101 10710 Geographic Inf. Spec. II/I B23 1.00 1.00 1.00 101 10710 Comp User Support Specialist III/II/I B23/B22/B21 3.00 3.00 3.00 101 10710 Radio & Cell Equip Specialist III/II/I B23/B22/B21 1.00 1.00 1.00 101 10710 Computer Support Specialist III/II/I B24/B23/B22 - - 2.00 Total Information Technology Services (ITS)17.00 17.00 19.00 1080 - Planning & Development Services 101 10810 Director of Plan & DS E83 1.00 1.00 1.00 101 10810 Assistant Director of Plan & DS D61 1.00 1.00 2.00 101 10810 Current Planning Manager C51 1.00 1.00 1.00 101 10810 Neighborhood Planning Manager C51 1.00 1.00 1.00 101 10810 Chief Building Official C45 1.00 1.00 1.00 101 10810 Deputy Chief Building Official C43 1.00 1.00 1.00 CITY OF BAYTOWN SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS City of Baytown 240 FY23 Adopted Budget Fund Dept. Grade Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 CITY OF BAYTOWN SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS 101 10810 Permit Case Coordinator C41 1.00 - 1.00 101 10810 Planner II/I C43/C41 3.00 4.00 3.00 101 10810 Code Enforcement Supervisor B32 1.00 1.00 1.00 101 10810 Plans Review Specialist B24 2.00 2.00 2.00 101 10810 Building Service Inspector IV/III/II/I B24/B23/B22 9.00 9.00 10.00 101 10810 Development Services Specialist B23 1.00 1.00 1.00 101 10810 Planning Specialist B23 1.00 1.00 1.00 101 10810 Administrative Assistant B22 2.00 2.00 2.00 101 10810 Permit Specialist II/I B21 3.00 4.00 4.00 Total Planning & Development Services 30.00 30.00 32.00 1140 - Human Resources 101 11410 Director Human Resources/CS E82 1.00 1.00 1.00 101 11410 Assistant Director of Human Resources D61 - - 1.00 101 11410 HR Manager C44 2.00 2.00 1.00 101 11410 Talent Development Manager C44 1.00 1.00 1.00 101 11410 HR Specialist II B24 2.00 2.00 2.00 101 11410 Talent Management Specialist B24 1.00 1.00 1.00 101 11410 HR Specialist I B23 2.00 2.00 2.00 101 11410 Administrative Specialist B21 1.00 1.00 1.00 101 11410 HR Generalist C41 - - 1.00 Total Human Resources 10.00 10.00 11.00 1170 - City Clerk 101 11710 City Clerk E81 1.00 1.00 1.00 101 11710 Deputy City Clerk C44 1.00 1.00 1.00 101 11710 Clerk Records Supervisor B24 - - 1.00 101 11710 Clerk Admin Specialist B23 1.00 1.00 1.00 101 11710 Open Government Specialist B22 1.00 1.00 1.00 101 11710 Vital Statistics Specialist B22 2.00 1.00 1.00 101 11710 Administrative Specialist B21 - 1.00 1.00 101 11710 Administrative Technician A13 - -1.00 101 11710 Records Technician A13 - 2.00 1.00 Total City Clerk 7.00 9.00 9.00 1171 - Court of Record 101 11730 Court Administrator C42 1.00 1.00 1.00 101 11730 Senior Court Clerk B31 3.00 3.00 3.00 101 11730 Municipal Court Clerk B21 9.00 8.00 9.00 101 11731 Senior Marshall B32 1.00 1.00 1.00 101 11731 City Marshall B24 2.00 2.00 2.00 101 11732 Municipal Court Judge E81 1.00 1.00 1.00 Total Court of Record 17.00 17.00 17.00 1180 - City Facilities 101 11810 Facilities Supervisor B32 1.00 1.00 1.00 101 11810 Facilities Administrative Specialist B23 1.00 1.00 1.00 101 11810 Facilities Specialist III/II/I B23/B22/B21 4.00 4.00 6.00 Total City Facilities 6.00 6.00 8.00 2000 - Police 101 20000 Police Chief E83 1.00 1.00 1.00 101 20000 Assistant Police Chief CSH 3.00 3.00 3.00 101 20000 Police Lieutenant CSH 9.00 9.00 10.00 101 20000 Police Sergeant CSH 17.00 17.00 18.00 101 20000 Patrol Officer CSH 126.00 124.00 137.00 101 20000 Domestic Violence Coordinator C41 - 1.00 1.00 101 20000 Crime Analyst C42 1.00 1.00 1.00 City of Baytown 241 FY23 Adopted Budget Fund Dept. Grade Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 CITY OF BAYTOWN SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS 101 20000 Public Information Coordinator C41 - 1.00 1.00 101 20000 Mechanic Supervisor B32 1.00 1.00 1.00 101 20000 Detention Supervisor B31 6.00 6.00 6.00 101 20000 Police Records Supervisor B31 1.00 1.00 1.00 101 20000 Property Room Supervisor B31 1.00 1.00 1.00 101 20000 Police Computer Systems Specialist B23 - 1.00 1.00 101 20000 Mechanic B23 3.00 3.00 3.00 101 20000 Administrative Assistant B22 5.00 5.00 5.00 101 20000 Police Accounting Specialist B22 1.00 1.00 1.00 101 20000 Open Records Specialist II B22 2.00 2.00 3.00 101 20000 Community Service Specialist B22 6.00 6.00 6.00 101 20000 Detention Officer/Trainee B21 14.00 14.00 16.00 101 20000 Administrative Specialist B21 2.00 2.00 2.00 101 20000 Domestic Violence Specialist B21 - 1.00 1.00 101 20000 Open Records Specialist I B21 1.00 1.00 1.00 101 20000 Property Room Specialist B21 2.00 2.00 4.00 101 20000 Police Records Technician B21 3.00 3.00 3.00 101 20000 Community Service Supervisor B31 - - 1.00 101 20000 Crime Scene Technician B24 - - 2.00 101 20310 Communications Manager C44 1.00 1.00 1.00 101 20310 Assistant Communications Manager C42 - - 1.00 101 20310 Telecommunications Supervisor B31 4.00 4.00 4.00 101 20310 Telecommunicator/Trainee B22/B21 20.00 22.00 22.00 101 20065 Police Sergeant CSH 1.00 1.00 1.00 101 20065 Patrol Officer CSH 1.00 1.00 1.00 Total Police 233.00 237.00 260.00 2020 - Fire & EMS 101 20210 Fire Chief E83 1.00 1.00 1.00 101 20210 Assistant Fire Chief CSJ 4.00 4.00 4.00 101 20210 Battalion Chief CSJ 1.00 1.00 1.00 101 20210 Public Information & Education Coordinator C41 1.00 1.00 1.00 101 20210 Mechanic Supervisor B32 1.00 1.00 1.00 101 20210 Administrative Supervisor B31 1.00 1.00 1.00 101 20210 Mechanic B23 2.00 3.00 3.00 101 20210 Administrative Assistant B22 2.00 2.00 2.00 101 20210 Administrative Specialist B21 4.00 4.00 4.00 101 20220 Battalion Chief CSJ 1.00 1.00 1.00 101 20220 Fire Lieutenant CSJ 2.00 2.00 2.00 101 20220 Investigator/Inpector Equipment Operator CSJ 1.00 1.00 1.00 101 20230 Battalion Chief CSJ 3.00 3.00 3.00 101 20230 Fire Lieutenant CSJ 31.00 30.00 30.00 101 20230 Fire Equipment Operator CSJ 24.00 24.00 24.00 101 20230 Firefighter CSJ 94.00 94.00 94.00 101 20230 Non-Fire Cert Paramedic/Non-Fire Paramedic NFP 2.00 2.00 2.00 101 20305 Emergency Mgmt. & Prep Coordinator C45 1.00 1.00 1.00 101 20305 Deputy Emergency Management Coordinator C43 1.00 1.00 1.00 Total Fire & EMS 177.00 177.00 177.00 City of Baytown 242 FY23 Adopted Budget Fund Dept. Grade Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 CITY OF BAYTOWN SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS 3000 - Public Works Administration 101 30010 Assistant Director Public Works D61 1.00 1.00 1.00 101 30010 Asset Manager C43 1.00 1.00 1.00 101 30010 Administrative Assistant B22 1.00 1.00 1.00 101 30010 Administrative Technician A13 1.00 1.00 1.00 101 30010 Asset Analyst B23 - - 1.00 Total Public Works Administration 4.00 4.00 5.00 3010 - Streets 101 30110 Superintendent C44 1.00 1.00 1.00 101 30110 Field Supervisor B32 1.00 1.00 1.00 101 30110 Construction Inspector II B24 1.00 1.00 1.00 101 30110 Crew Leader B23 2.00 3.00 3.00 101 30110 Concrete Specialist B22 4.00 6.00 6.00 101 30110 Heavy Equipment Specialist II/I B22/B21 4.00 5.00 5.00 101 30110 Equipment Specialist B21 3.00 3.00 3.00 101 30110 Concrete Technician A12 1.00 1.00 1.00 Total Streets 17.00 21.00 21.00 3020 - Traffic Control 101 30210 Superintendent C44 1.00 1.00 1.00 101 30210 Field Supervisor B32 1.00 1.00 1.00 101 30210 Traffic Control Specialist III/II/I SBPP 10.00 12.00 13.00 Total Traffic Control 12.00 14.00 15.00 3030 - Engineering 101 30310 Assistant Director/City Engineer D63 1.00 1.00 1.00 101 30310 Sr. Engineer/Engineer/Associate Eng. II/I C45/C43/C42/C41 1.00 5.00 5.00 101 30310 Construction Manager C42 1.00 1.00 1.00 101 30310 Project Manager/Associate Project Manager C43/C42/C40 - - 1.00 101 30310 Survey/GPS Coordinator C41 1.00 1.00 1.00 101 30310 Plans Review Specialist B24 - - 2.00 101 30310 GIS Specialist II/I/GIS Coordinator C41/B23/B21 1.00 1.00 1.00 101 30310 Survey/GPS Specialist B21 1.00 1.00 1.00 Total Engineering 9.00 12.00 13.00 4000 - Public Health 101 40010 Mosquito Control Supervisor B32 1.00 1.00 1.00 101 40010 Mosquito Control Specialist B21 1.00 3.00 2.00 101 40020 Director Health E82 1.00 1.00 1.00 101 40020 Assistant Director Health D61 1.00 2.00 2.00 101 40020 Environmental Health Manager C51 4.00 1.00 1.00 101 40020 Neighborhood Protection Manager C44 1.00 1.00 1.00 101 40020 Environmental Health Coord II/1 C42/C41 2.00 3.00 3.00 101 40020 Pollution Control Specialist II B23 - - 1.00 101 40020 Clean Team Specialist B21 - - 4.00 101 40020 Administrative Supervisor B31 1.00 1.00 1.00 101 40020 Neighborhood Protection Inspector II/I B22/B21 5.00 5.00 5.00 101 40020 Community Service Supervisor B23 3.00 3.00 2.00 101 40020 Administrative Technician A13 - 2.00 2.00 101 40020 Commercial Code Protection Inspector B23 - - 2.00 101 40050 Shelter Veterinarian C45 1.00 1.00 101 40050 Adopt & Rescue Service Manager C44 1.00 1.00 1.00 101 40050 Animal Control Supervisor B31 3.00 3.00 1.00 101 40050 Administrative Supervisor B31 - 1.00 1.00 101 40050 Outreach Supervisor B31 - 1.00 1.00 101 40050 Veterinarian Technician B21 1.00 1.00 City of Baytown 243 FY23 Adopted Budget Fund Dept. Grade Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 CITY OF BAYTOWN SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS 101 40050 Foster Specialist B21 1.00 1.00 101 40050 Administrative Specialist B21 - 1.00 101 40050 Animal Care Specialist B21 - 1.00 101 40050 Volunteer Supervisor B31 - 1.00 101 40050 Rescue and Volunteer Specialist B21 - 2.00 101 40050 Animal Control Specialist B21 11.00 9.00 6.00 Total Public Health 35.00 42.00 46.00 5000 - Parks & Recreation 101 50010 Director Parks & Recreation E82 1.00 1.00 1.00 101 50010 Assistant Director of Parks & Recreation D61 1.00 1.00 - 101 50010 Superintendent of Parks C44 1.00 101 50010 Parks Project Planner C43 1.00 1.00 1.00 101 50010 Administrative Assistant B22 1.00 1.00 1.00 101 50110 Superintendent of Recreation C51 1.00 1.00 1.00 101 50110 Marketing Coordinator C41 1.00 1.00 1.00 101 50110 Athletics Program Coordinator C41 - 1.00 1.00 101 50110 Special Events Coordinator C41 - - 1.00 101 50110 Building Maintenance Supervisor B24 1.00 1.00 1.00 101 50110 Facilities Technician A13 2.00 2.00 2.00 101 50110 Customer Care Technician A13 - - 2.00 101 50210 Field Supervisor B32 4.00 4.00 4.00 101 50210 Crewleader B23 12.00 16.00 15.00 101 50210 Parks Maintenance Specialist B23 1.00 101 50210 Heavy Equipment Specialist I B21 8.00 5.00 5.00 101 50210 Parks Warehouse Specialist B21 - 1.00 1.00 101 50210 Construction Technician A13 2.00 3.00 6.00 101 50210 Grounds Technician A13 16.00 15.00 18.00 101 50210 Maintenance Technician A13 - - 1.00 Total Parks & Recreation 53.00 56.00 64.00 6000 - Sterling Municipal Library 101 60010 City Librarian E81 1.00 1.00 1.00 101 60010 Lead Librarian C42 3.00 3.00 3.00 101 60010 Librarian C41 5.00 5.00 5.00 101 60010 Community Engagement Manager C42 - - 1.00 101 60010 Community Engagement Specialist B22 - 1.00 1.00 101 60010 Administrative Assistant B22 1.00 1.00 1.00 101 60010 Library PC Specialist B21 1.00 1.00 1.00 101 60010 Support Services Specialist B21 1.00 2.00 2.00 101 60010 Customer Service Technician A13 3.00 4.00 5.00 101 60010 Library Technician A12 1.00 1.00 1.00 101 60010 Custodial Technician A12 1.00 1.00 1.00 Total Sterling Municipal Library 20.00 22.00 22.00 Total General Fund 680.90 706.90 751.90 232 - Hotel/Motel Fund 232 50320 Tourism Manager C51 1.00 1.00 1.00 232 50320 Marketing Coordinator C42 - - 1.00 232 50320 Visitor Outreach Specialist C41 1.00 1.00 1.00 Total Hotel/Motel Fund 3.00 3.00 3.00 City of Baytown 244 FY23 Adopted Budget Fund Dept. Grade Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 CITY OF BAYTOWN SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS 502 - Aquatics Fund 502 50113 Superintendent C51 1.00 1.00 1.00 502 50113 Aquatics Operations Coordinator C42 1.00 1.00 1.00 502 50113 Aquatics Guest Service Coordinator C42 1.00 1.00 1.00 502 50113 Aquatics Maintenance Coordinator C42 1.00 1.00 1.00 502 50113 Aquatics Maintenance Specialist B23 1.00 1.00 1.00 Total Aquatics Fund 5.00 5.00 5.00 1030- Utility Billing & Collections 520 10350 Utility Billing Manager C44 1.00 1.00 1.00 520 10350 Utility Billing Coordinator C42 - - 1.00 520 10350 Accountant II C42 0.85 0.85 0.85 520 10350 Meter Operations Supervisor B32 1.00 1.00 1.00 520 10350 Collections Supervisor B31 1.00 1.00 1.00 520 10350 Customer Service Supervisor B31 - - 1.00 520 10350 Crew Leader B23 1.00 1.00 1.00 520 10350 Billing Specialist B23 1.00 1.00 1.00 520 10350 Billing Analyst B22 - - 1.00 520 10350 Administrative Assistant B22 1.00 1.00 1.00 520 10350 Meter Specialist III/ II Meter Technician B22/B21/A13 4.00 4.00 6.00 520 10350 Customer Service Specialist I B21 4.00 5.00 5.00 520 10350 Collections Specialist B21 2.00 3.00 3.00 Total Utility Billing & Collections 20.85 21.85 23.85 1190 - General Overhead 520 11930 Control Systems Coordinator C41 0.50 0.50 0.50 520 11930 GIS Coordinator/GIS Specialist /II/I C41/B23/B21 1.00 1.00 1.00 Total General Overhead 1.50 1.50 1.50 3040 - Water Operations 520 30410 Director Public Works/Engineering E83 0.40 0.40 0.40 520 30410 Field Supervisor B32 1.00 1.00 1.00 520 30410 Crew Leader B23 1.00 1.00 1.00 520 30410 Concrete Specialist B22 1.00 1.00 1.00 520 30410 Heavy Equipment Specialist II/I B22/B21 2.00 3.00 3.00 520 30410 Equipment Specialist B21 1.00 1.00 1.00 520 30410 Concrete Technician A12 1.00 1.00 1.00 520 30410 Laborer A12 2.00 - - 520 30410 Utility Maintenance Specialist SBPC 12.00 14.00 14.00 520 30430 Director Public Works/Engineering E83 0.20 0.20 0.20 520 30430 BAWA Superintendent C51 1.00 1.00 1.00 520 30430 BAWA Assistant Superintendent C42 1.00 1.00 1.00 520 30430 Control Systems Coordinator C41 0.50 0.50 0.50 520 30430 Field Supervisor B32 1.00 1.00 1.00 520 30430 Maintenance Specialist - Instrumental & Electronics B23 2.00 2.00 2.00 520 30430 Chief Laboratory Specialist B23 1.00 - - 520 30430 Water Plant Operator I/II/III B23/B22/B21 10.00 10.00 10.00 520 30430 Maintenance Specialist - Mechanical II/I B23/B22 2.00 2.00 2.00 520 30430 Administrative Assistant B22 1.00 1.00 1.00 520 30430 Water Plant Operator In Training B21 4.00 4.00 4.00 520 30430 Laboratory Specialist B21 1.00 2.00 2.00 Total Water Operations 46.10 47.10 47.10 3050 - Wastewater Operations 520 30520 Director Public Works/Engineering E83 0.40 0.40 0.40 520 30520 Assistant Director Utilities D61 1.00 1.00 1.00 520 30520 Superintendent C51 1.00 1.00 1.00 City of Baytown 245 FY23 Adopted Budget Fund Dept. Grade Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 CITY OF BAYTOWN SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS 520 30520 Waste Water Operations Assistant Superintendent C42 1.00 1.00 1.00 520 30520 Field Supervisor B32 4.00 5.00 5.00 520 30520 Maintenance Specialist - Instrumental & Electronics B23 1.00 1.00 1.00 520 30520 Wastewater Operator III/II/I B23/B22/B21 20.00 16.00 17.00 520 30520 Wastewater Operator III/II/I - Lift Station B23/B22/B21 - 7.00 7.00 520 30520 Maintenance Mechanic Specialist II/I B23/B22 7.00 3.00 3.00 520 30520 Laboratory Specialist B21 1.00 1.00 2.00 520 30530 Field Supervisor B32 1.00 1.00 1.00 520 30530 Administrative Supervisor B24 1.00 1.00 1.00 520 30530 Pollution Control Specialist I B21 3.00 3.00 3.00 520 30530 Administrative Technician A13 1.00 1.00 1.00 Total Wastewater Operations 43.40 43.40 44.40 3060 - Utility Construction 520 30610 Utility Maintenance Specialist SBPC 17.00 16.00 17.00 520 30610 Superintendent C44 1.00 1.00 1.00 520 30610 Field Supervisor B32 1.00 1.00 1.00 520 30610 Crew Leader B23 1.00 2.00 1.00 Total Utility Construction 20.00 20.00 20.00 Total Water & Sewer Fund 131.85 133.85 136.85 500 - Sanitation Fund 500 32010 Superintendent C44 - - - 500 32010 Field Supervisor B32 1.00 1.00 1.00 500 32010 Crew Leader B23 1.00 1.00 1.00 500 32010 Heavy Equipment Specialist II/I B22/B21 8.00 8.00 11.00 500 32010 Equipment Specialist B21 3.00 3.00 - Total Sanitation Fund 13.00 13.00 13.00 505 - Storm Water Utility Fund 505 30920 Storm Water Manager C51 1.00 - - 505 30920 Storm Water Engineer C44 1.00 - - 505 30920 Storm Water Specialist B22 1.00 - - 505 30920 Mosquito Control Technician A13 1.00 - - Total Storm Water Utility 4.00 - - 505 30930 Field Supervisor B32 1.00 1.00 1.00 505 30930 Crew Leader B23 - 1.00 1.00 505 30930 Grading Specialist B22 3.00 4.00 4.00 505 30930 Heavy Equipment Specialist II/I B22/B21 6.00 10.00 11.00 505 30930 Equipment Specialist B21 6.00 5.00 5.00 505 30930 Concrete Technician A12 1.00 1.00 1.00 Total Storm Water Maintenance 17.00 22.00 23.00 Total Storm Water Utility Fund 21.00 22.00 23.00 Central Services: 550 - Garage Fund 550 70110 Superintendent C44 1.00 1.00 1.00 550 70110 Mechanic Supervisor B32 1.00 1.00 1.00 550 70110 Fleet Specialist B23 1.00 1.00 1.00 550 70110 Mechanic B23 3.00 3.00 3.00 Total Garage Fund 6.00 6.00 6.00 552 - Warehouse Fund 552 70120 Warehouse Supervisor B31 1.00 1.00 1.00 552 70120 Warehouse Specialist B21 1.00 1.00 1.00 552 70120 Warehouse Technician A13 2.00 2.00 2.00 Total Warehouse Fund 4.00 4.00 4.00 Total Central Services 10.00 10.00 10.00 City of Baytown 246 FY23 Adopted Budget Fund Dept. Grade Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 CITY OF BAYTOWN SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS 201 - Municipal Court Special Revenue Fund 201 11750 Bailiff B21 1.00 1.00 1.00 201 11759 Juvenile Case Manager B24 1.00 1.00 1.00 Total Municipal Court Special Revenue Fund 2.00 2.00 2.00 206 - Crime Control and Prevention District (CCPD) Fund 206 20601 Police Sergeant CSH 1.00 1.00 - 206 20601 Patrol Officer CSH 14.00 14.00 - Total CCPD Fund 15.00 15.00 - 207 - Fire Control, Prevention & Emergency Medical Services District (FCPEMSD) Fund 207 20701 Battalion Chief CSJ 1.00 1.00 - 207 20701 Fire Lieutenant CSJ 1.00 1.00 - Total FCPEMSD Fund 2.00 2.00 - 211 - Street Maintenance Fund 211 21102 Heavy Equipment Specialist I/Equipment Specialist B21 2.00 2.00 2.00 211 21121 Field Supervisor B32 1.00 1.00 1.00 211 21121 Crew Leader B23 - 1.00 1.00 211 21121 Heavy Equipment Specialist II/I B22/B21 4.00 8.00 8.00 211 21121 Equipment Specialist B21 8.00 8.00 8.00 211 21122 Crew Leader B23 1.00 1.00 1.00 211 21122 Concrete Specialist B22 2.00 2.00 2.00 Total Street Maintenance Fund 18.00 23.00 23.00 215 - Municipal Development District (MDD) Fund 215 21501 Development Manager C45 1.00 1.00 1.00 215 21501 Senior Economic Development Analyst C42 - - 2.00 Total MDD Fund 1.00 1.00 3.00 226 - Miscellaneous Police Fund 226 20110 Patrol Officer CSH 2.00 4.00 4.00 226 20110 Domestic Violence Coordinator C41 1.00 - - 226 20110 Domestic Violence Specialist B21 1.00 - - Total Miscellaneous Police Fund 4.00 4.00 4.00 241 - High Intensity Drug Trafficking Area (HIDTA) Fund 241 24111 Accountant II C42 0.25 0.25 0.25 Total HIDTA Fund 0.25 0.25 0.25 270 - Community Development Block Grant (CDBG) Fund 270 21823 Community Development Supervisor B32 - - 1.00 270 21823 Community Development Generalist B23 1.00 1.00 1.00 270 21823 Demo/Housing Inspector B22 1.00 1.00 1.00 270 21823 Community Outreach Specialist B22 1.00 1.00 1.00 Total CDBG Fund 3.00 3.00 4.00 296 - Baytown Nature Center (BNC) Fund 296 50021 BNC Naturalist C41 1.00 1.00 - Total Baytown Nature Center Fund 1.00 1.00 - 298 - Wetlands Education & Recreation Center Fund 298 50020 Superintendent C51 1.00 1.00 1.00 298 50020 Education Coordinator C41 1.00 1.00 1.00 298 50020 Administrative Assistant B22 - 1.00 1.00 Total Wetlands Education & Recreation Center Fund 2.00 3.00 3.00 City of Baytown 247 FY23 Adopted Budget Fund Dept. Grade Adopted 2020-21 Adopted 2021-22 Adopted 2022-23 CITY OF BAYTOWN SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS 351 - General Capital Improvement Fund (CIPF) 351 35100 Assistant Director Capital Projects D61 - 1.00 1.00 351 35100 Sr. Engineer/Engineer/Associate Eng. II/I C45/C43/C42/C41 3.00 - - 351 35100 Construction Manager C44 - 1.00 1.00 351 35100 Project Manager/Associate Project Manager II/I C43/C42/C41 - 1.00 2.00 351 35100 Construction Inspector III/II/I B24/B23 - 4.00 4.00 351 35100 Right of Way Coordinator C42 - -1.00 Total General CIPF Fund 3.00 7.00 9.00 527 - Utility Capital Improvement Fund (CIPF) 527 52700 Sr. Engineer/Engineer/Associate Eng. II/I C44/C43/C42/C41 2.00 2.00 1.00 527 52700 Project Manager/Associate Project Manager C43/C41 - 3.00 4.00 527 52700 Project Coordinator B23 1.00 1.00 527 52700 Business Analyst B23 - 1.00 1.00 527 52700 Construction Inspector III/II/I B24/B23/B22 1.00 2.00 3.00 527 52700 Assistant Constuction Manager C42 - - 1.00 527 52700 Contracts Specialist B23 - - 1.00 Total Utility CIPF Fund 3.00 9.00 12.00 561 - Workers' Compensation Fund 561 56110 Risk Coordinator C41 1.00 1.00 1.00 Total Worker's Compensation Fund 1.00 1.00 1.00 920.00 965.00 1,004.00 City of Baytown 248 FY23 Adopted Budget City-Wide Monthly Bilingual Incentive Pay 50.00$ Bilingual Incentive Pay - Court Interpreter 100.00$ Fire Monthly Monthly Intermediate 100.00$ Hazmat Certification Pay 50.00$ Advanced 150.00$ Hazmat Coordinator 150.00$ Master 200.00$ Hazmat Shift Leader 125.00$ Hazmat Team Member 100.00$ Administrative Assignment Pay: Assistant Chief 100.00$ Technical Rescue Team (TRT) Coordinator 150.00$ Battalion/Division Chief 350.00$ Technical Rescue Team (TRT) Shift Leader 125.00$ Lieutenant 350.00$ Equipment Operator 350.00$ Arson Investigator Assignment Pay 100.00$ Fire Marshal Assignment Pay 200.00$ Associate's Degree 75.00$ Bachelor's Degree 125.00$ Marine Program Coordinator 150.00$ Master's Degree 150.00$ Marine Program Shift Leader 125.00$ EMT-P FTO Assignment Pay 200.00$ Paramedic Certification Pay 500.00$ Per EVT or ASE Certification 15.00$ Mechanics - Up to $150 max Municipal Court Monthly Monthly Court Clerk Level I (CCCI)75.00$ TCOLE Intermediate 75.00$ Court Clerk Level II (CCCII)100.00$ TCOLE Advanced 100.00$ Certified Municipal Court Clerk (CMCC)150.00$ TCOLE Master 150.00$ Planning & Development Services Monthly Texas Plumbing Inspectors License 108.33$ One (1) ICC Certification 54.17$ Two (2) ICC Certification 108.33$ Three (3) ICC Certifications 162.50$ Four (4) ICC Certifications 216.67$ Police Monthly Monthly Intermediate 100.00$ FTO (Patrol Officer)250.00$ Advanced 175.00$ FTO (Sgt)100.00$ Master 250.00$ FTO (Coordinator)100.00$ Associate's Degree 75.00$ Special Team Assignment Pay 100.00$ Bachelor's Degree 125.00$ Master's Degree 150.00$ Communications - Intermediate 100.00$ Communications - Advanced 200.00$ Communications - Master 300.00$ Communications CTO Incentive Pay 75.00$ Per EVT or ASE Certification 15.00$ Mechanics - Up to $150 max FY23 Certification Pay Schedule Effective: 9/26/2022 City of Baytown 249 FY23 Adopted Budget Public Works Monthly Monthly Ground Water Treatment B 100.00$ Water Distribution C 75.00$ Ground Water Treatment C 75.00$ Surface Water Treatment A 150.00$ Wastewater Treatment A 150.00$ Surface Water Treatment B 100.00$ Wastewater Treatment B 100.00$ Surface Water Treatment C 75.00$ Wastewater Treatment C 75.00$ Wastewater Collection III 100.00$ Wastewater Collection II 75.00$ Tool Allowance: Mechanics 100.00$ CDL - DOT Hazmat Endorsement 30.00$ Mechanic Helper 50.00$ IMSA A 150.00$ Level 3 (Field Tech) + Level 1 (Roadway Lighting) + Level 1 (Signs and Markings) IMSA B 100.00$ Level 2 (Field Tech) + Level 1 (Roadway Lighting) + Level 1 (Signs and Markings) IMSA C 75.00$ Level 1 (Field Tech) + Level 1 (Roadway Lighting) + Level 1 (Signs and Markings) IMSA D 50.00$ Level 1 (Roadway Lighting or Signs and Markings) Inspector A 50.00$ Concrete Field Testing Technician - Grade I Certification or TXHMAC Level 1B Inspector B 75.00$ Concrete Field Testing Technician Grade I Certification and TXHMAC Level 1B Inspector C 150.00$ Inspector B + Water Class D Licensing or higher and Collection Class I or higher Per EVT or ASE Certification 15.00$ Mechanics - Up to $150 max City of Baytown 250 FY23 Adopted Budget Annual Salary On Shift 80 Hours Non Fire Cert Probationary Fire Fighter 72,059$ 26.81$ 34.64$ 21.65$ Fire Fighter Paramedic Years in Rank Annual Salary On Shift 1 74,189$ 27.60$ 2 76,447$ 28.44$ 3 78,705$ 29.28$ 4 81,124$ 30.18$ 5 83,543$ 31.08$ 6 86,043$ 32.01$ 7 88,650$ 32.98$ Fire Engineer Tier Years in Rank Annual Salary On Shift 80 Hours 1 0-6 mos 93,059$ 34.62$ 44.74$ 2 6 mos+98,650$ 36.70$ 47.42$ Tier Years in Rank Annual Salary On Shift 80 Hours 1 0 106,687$ 39.69$ 51.29$ 2 1+112,009$ 41.67$ 53.86$ Tier Years in Rank Annual Salary On Shift 80 Hours 1 0 124,696$ 46.39$ 59.95$ 2 1+130,959$ 48.72$ 62.96$ Tier Years in Rank Annual Salary 80 Hours 1 0 148,330$ 71.31$ 2 1+155,748$ 74.88$ After completion of probationary period, Fire Fighter will move to Tier 1. Thereafter, Fire Fighter will move to next tier on their anniversary of completion of probation. Annual salary does not include longevity or seniority pay and nothing in the annual salary column shall move with the employee when he/she steps up pursuant to 143.038(b). *Non-Fire Paramedics compensation shall be referenced from the Collective Bargaining Agreement. FY23 Fire Salary Schedule Effective: 9/26/2022 Lieutenant Battalion Chief Assistant Chief City of Baytown 251 FY23 Adopted Budget Police Officer Year in Rank Base Annual Hourly Night Shift Annual Hourly Probationary $ 71,684 $ 34.46 $ 72,401 $ 34.81 1 $ 74,193 $ 35.67 $ 74,935 $ 36.03 2 $ 76,790 $ 36.92 $ 77,558 $ 37.29 3 $ 79,477 $ 38.21 $ 80,272 $ 38.59 4 $ 82,259 $ 39.55 $ 83,082 $ 39.94 5 $ 85,138 $ 40.93 $ 85,989 $ 41.34 6 $ 88,544 $ 42.57 $ 89,429 $ 42.99 7 $ 92,085 $ 44.27 $ 93,006 $ 44.71 8 $ 95,769 $ 46.04 $ 96,727 $ 46.50 Sergeant Year in Rank Base Annual Hourly Night Shift Annual Hourly Yrs <3 $ 106,079 $ 51.00 $ 107,140 $ 51.51 Yrs >3 $ 112,572 $ 54.12 $ 113,698 $ 54.66 Lieutenant Year in Rank Base Annual Hourly Night Shift Annual Hourly Yrs <3 $ 124,357 $ 59.79 $ 125,601 $ 60.39 Yrs >3 $ 129,381 $ 62.20 $ 130,675 $ 62.82 Assistant Chief Year in Rank Hourly Yrs <3 $ 154,620 $ 74.34 Yrs >3 $ 164,036 $ 78.86 FY23 Police Salary Schedule Effective: 9/26/2022 Police Officers who are assigned through the shift selection process to the night shift for the patrol bureau shall receive a 1% shift differential pay of the officer’s pay. Shift differential will not be paid to individuals working a night shift for the patrol bureau on an occasional, non-routine basis. City of Baytown 252 FY23 Adopted Budget Level Job Title HOURLY ANNUALLY Skill Based Top Out/Max. Entry Utility Maintenance Technician 16.79$ 34,922$ 1 Utility Maintenance Technician 17.38$ 36,144$ 2 Utility Maintenance Technician 17.99$ 37,409$ 3 Utility Maintenance Technician 18.61$ 38,719$ 4 Utility Maintenance Technician 19.27$ 40,074$ 5 Utility Maintenance Technician 20.52$ 42,679$ 6 Utility Maintenance Technician 21.85$ 45,453$ 7 Utility Maintenance Technician 23.38$ 48,635$ 8 Utility Maintenance Technician 25.02$ 52,039$ 28.54$ Level Job Title HOURLY ANNUALLY Skill Based Top Out/Max. Entry Traffic Control Technician 16.79$ 34,922$ 1 Traffic Control Technician 17.13$ 35,621$ 2 Traffic Control Technician 17.55$ 36,511$ 3 Traffic Control Technician 18.08$ 37,606$ 4 Traffic Control Technician 18.62$ 38,735$ 5 Traffic Control Technician 19.55$ 40,671$ 6 Traffic Control Technician 20.63$ 42,908$ 7 Traffic Control Technician 21.87$ 45,483$ 8 Traffic Control Technician 23.29$ 48,439$ 9 Traffic Control Technician 24.92$ 51,830$ 28.54$ * Skill Based Pay Compensation Structure - Employees have the ability to move into higher levels with additional pay in exchange for formal certification of the employee’s mastery of skills, knowledge, and other pre- identified competencies. FY23 Utility Maintenance Specialist & Traffic Control Specialist Salary Plan Effective 9/26/2022 Utility Maintenance Specialist Traffic Control Specialist City of Baytown 253 FY23 Adopted Budget Title: Reports to: DBM HOURLY ANNUALLY A B21 D.O. Trainee (no specific experience)(6 mos.)17.850$ 37,128.00$ B B21 D.O. Starting*18.475$ 38,427.48$ C B21 at 1 year from receiving D.O. pay (13th mth or 19th mth)19.121$ 39,772.44$ D B21 at 2 years from receiving D.O. pay (25th mth or 31st mth)19.791$ 41,164.48$ E B21 at 3 years from receiving D.O. pay (37th mth or 43rd mth)20.483$ 42,605.23$ F B21 at 4 years from receiving D.O. pay (49th mth or 55th mth)21.200$ 44,096.42$ G B21 at 5 years from receiving D.O. pay (61st mth or 67th mth)21.942$ 45,639.79$ H B21 at 6 years from receiving D.O. pay (73rd mth or 79th mth)22.710$ 47,237.18$ I B21 at 7 years from receiving D.O. pay (85th mth or 91st mth)23.505$ 48,890.49$ J B21 at 8 years from receiving D.O. pay (97th mth or 103rd mth)24.328$ 50,601.65$ *For D.O. starting, must have 6 months experience in a detention facility with inmates that are not free to leave. Title: Reports to: HOURLY ANNUALLY AA B24/B31 Years 1-2 (Promotion day through completion of year 2)27.038$ 56,238.00$ BB B24/B31 Years 3-4 (Starting Year 3) (25th month)29.064$ 60,453.12$ CC B24/B31 Years 5-6 (Starting Year 5) (49th month)31.244$ 64,987.10$ DD B24/B31 Years 7 plus (Starting year 7) (73rd month)33.587$ 69,861.14$ Jail Commander BAYTOWN JAIL SALARY PLAN Effective: 9/26/2022 Detention Officer Detention Supervisor Detention Supervisor Detention Officer Trainee – No training or experience in a detention facility. Anyone who starts as a Trainee will be upgraded to a Detention Officer rank after 6 months on the job if they are retained. Detention Officer – Will get this rate with 6 months of experience in a detention facility where prisoners are not free to leave, including the Baytown Jail. Step at first year (C) requires 16 hours of job related training/education as approved by the jail commander to be completed during the 12 month period prior to the date the raise is scheduled to go into effect. HR will verify the requirement is met prior to the raise taking place. Step at second year (D) requires an additional 16 hours of job related training/education as approved by the jail commander to be completed during the 12 month period prior to the date the raise is scheduled to go into effect. HR will verify the requirement is met prior to the raise taking place. Jail Supervisor – requires 2 ½ years of service at the Baytown Jail as a Detention Officer in order to seek promotion. New Supervisors must take a Law Enforcement Supervisors course in the first year of their promotion. This training must be at least 16 hours of job related training/education in order to receive the next step. City of Baytown 254 FY23 Adopted Budget Grade Min Min Hrly Mid Mid Hrly Max Max Hrly A12 $26,679 $12.83 $32,015 $15.39 $37,350 $17.96 A13 $31,520 $15.15 $37,824 $18.18 $44,128 $21.22 B21 $34,921 $16.79 $43,652 $20.99 $52,382 $25.18 B22 $39,569 $19.02 $49,461 $23.78 $59,354 $28.54 B23 $44,217 $21.26 $55,271 $26.57 $66,325 $31.89 B24/B31 $50,037 $24.06 $62,546 $30.07 $75,056 $36.08 B25/B32 $57,016 $27.41 $71,270 $34.26 $85,524 $41.12 C41 $53,854 $25.89 $67,318 $32.36 $80,782 $38.84 C42 $60,277 $28.98 $75,346 $36.22 $90,415 $43.47 C43 $66,699 $32.07 $83,374 $40.08 $100,049 $48.10 C44/C51 $74,742 $35.93 $93,427 $44.92 $112,112 $53.90 C45 $84,385 $40.57 $105,481 $50.71 $126,577 $60.85 D61 $88,872 $42.73 $115,534 $55.55 $142,196 $68.36 D63 $101,223 $48.66 $131,590 $63.26 $161,957 $77.86 E81 $125,961 $60.56 $163,750 $78.73 $201,538 $96.89 E82 $132,137 $63.53 $171,778 $82.59 $211,419 $101.64 E83 $138,312 $66.50 $179,806 $86.45 $221,300 $106.39 E91 $146,045 $70.21 $189,859 $91.28 $233,672 $112.34 F101 $173,032 $83.19 $224,941 $108.14 $276,851 $133.10 Title Structure by Grade A: Technician B: Specialist | Inspector | Supervisor General Grade & Title Structure Effective: 9/26/2022 C: Coordinator | Manager D: Assistant Director E: Director F: City Manager City of Baytown 255 FY23 Adopted Budget City of Baytown 256 FY23 Adopted Budget STATISTICAL SECTION The Statistical Section, lifted from the CAFR, presents multi-year data for expenditures, revenues, property tax levies and collections, property tax rates and valuations for overlapping governments, ratios of bonded debt, legal debt margin, overlapping debt, ratio of debt service to general expenditures, revenue bond coverage, property value/construction, principal taxpayers and miscellaneous statistics. City of Baytown 257 FY23 Adopted Budget Governmental Activities Net investment in capital assets $103,140,238 $108,585,824 $105,468,075 $109,961,720 Restricted 15,805,828 32,167,392 35,688,185 23,773,394 Unrestricted (1,993,410) (20,474,460) (26,434,814) (40,715,091) Total Governmental Activities Net Position 116,952,656 120,278,756 114,721,446 93,020,023 Business-Type Activities Net investment in capital assets 133,432,737 136,434,868 152,339,260 158,442,675 Restricted 5,023,851 5,364,616 5,873,007 4,612,543 Unrestricted 20,790,018 18,736,201 18,371,116 16,349,137 Total Business-Type Activities Net Position 159,246,606 160,535,685 176,583,383 179,404,355 Primary Government Net investment in capital assets 236,572,975 245,020,692 257,807,335 268,404,395 Restricted 20,829,679 37,532,008 41,561,192 28,385,937 Unrestricted 18,796,608 (1,738,259) (8,063,698) (24,365,954) Total Primary Government Net Position $276,199,262 $280,814,441 $291,304,829 $272,424,378 City of Baytown, Texas NET POSITION BY COMPONENT Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 2015201320122014 City of Baytown 258 FY23 Adopted Budget $124,672,382 $132,729,930 $145,445,182 $157,058,993 $167,979,247 $179,256,695 23,871,650 23,942,473 27,132,868 29,898,189 87,344,253 85,604,701 (49,911,857) (88,264,838) (87,917,695) (67,824,691) (42,039,952) (29,488,146) 98,632,175 68,407,565 84,660,355 119,132,491 213,283,548 235,373,250 174,117,286 187,741,777 191,309,418 191,361,951 189,184,366 187,757,786 1,489,416 2,276,610 2,096,080 3,717,286 3,966,558 5,390,663 12,602,126 2,301,381 3,414,173 5,895,296 9,409,510 18,112,665 188,208,828 192,319,768 196,819,671 200,974,533 202,560,434 211,261,114 298,789,668 320,471,707 336,754,600 348,420,944 353,626,382 367,014,481 25,361,066 26,219,083 29,228,948 33,615,475 91,310,811 9,095,364 (37,309,731) (85,963,457) (84,503,522) (61,929,395) (32,630,442) (11,375,481) $286,841,003 $260,727,333 $281,480,026 $320,107,024 $412,306,751 $364,734,364 2021 Fiscal Year 20192018 202020172016 City of Baytown 259 FY23 Adopted Budget Expenses Governmental activities: General government $23,539,249 $22,049,401 $22,600,531 $22,256,413 Public safety 38,976,626 39,297,052 44,295,623 47,791,009 Public works 8,522,846 8,881,876 8,869,974 8,967,472 Public health 2,465,254 2,431,619 2,554,462 2,696,850 Parks, recreation, and culture 8,949,422 8,739,612 9,339,424 9,553,806 Interest and fiscal agent fees on long-term debt 3,229,968 3,749,173 4,111,811 3,989,720 Total Governmental Activities Expenses 85,683,365 85,148,733 91,771,825 95,255,270 Business-type activities: Water and sewer 30,344,693 31,539,964 32,762,226 34,320,794 Sanitation 4,396,725 4,685,496 4,742,268 4,709,577 146,375 208,078 200,308 265,349 Aquatics 2,051,620 2,245,949 2,917,055 3,052,435 Storm water utility 467,170 436,934 448,681 483,028 Total Business-Type Activities Expenses 37,406,583 39,116,421 41,070,538 42,831,183 Total Primary Government Expenses $123,089,948 $124,265,154 $132,842,363 $138,086,453 Program Revenues Governmental activities: Charges for services: General government $162,242 $159,520 $183,147 $632,295 Public safety 3,872,740 3,807,789 4,371,773 4,692,058 Public works 1,156,772 1,137,371 1,305,831 1,620,206 Public health 541,518 532,436 611,297 195,057 Parks, recreation, and culture 372,209 365,967 420,172 132,271 Operating grants and contributions 17,002,961 7,903,949 8,007,514 5,946,639 Capital grants and contributions 1,537,175 73,000 - - Total Governmental Activities Program Revenues 24,645,617 13,980,032 14,899,734 13,218,526 Business-type activities: Charges for services: Water and sewer 35,400,103 34,022,544 35,990,349 39,201,196 Sanitation 4,678,089 4,589,026 4,618,491 4,737,391 7,716 16,327 49,086 51,052 Aquatics 1,796,262 2,056,711 2,903,853 3,274,726 Storm water 1,174,477 1,217,580 1,226,741 1,245,325 Operating grants and contributions 2,531,225 - - 3,143,274 Capital grants and contributions - 2,241,040 4,517,598 1,400,484 Total Business-Type Activities Program Revenues 45,587,872 44,143,228 49,306,118 53,053,448 Total Primary Government Program Revenues 70,233,489 58,123,260 64,205,852 66,271,974 Net (Expense)/Revenue Governmental activities (61,037,748) (71,168,701) (76,872,091) (82,036,744) Business-type activities 8,181,289 5,026,807 8,235,580 10,222,265 Total Primary Government Net Expense $(52,856,459) $(66,141,894) $(68,636,511) $(71,814,479) City of Baytown, Texas CHANGES IN NET POSITION Last Ten Fiscal Years (Accrual Basis of Accounting) Fiscal Year 20152014 Bayland Island development 2012 Bayland Island development 2013 City of Baytown 260 FY23 Adopted Budget $24,398,812 $29,020,563 $35,811,336 $29,574,296 $37,547,850 $34,593,112 50,793,309 57,510,237 59,520,128 50,702,718 61,126,552 64,257,206 10,539,608 13,257,500 15,100,450 10,994,322 12,912,206 12,222,500 2,866,441 3,338,793 3,317,250 3,107,475 3,944,973 3,860,167 9,904,352 12,156,291 12,697,314 12,405,161 13,655,690 13,866,632 4,561,801 4,546,195 4,841,986 4,525,617 4,302,467 5,106,860 103,064,323 119,829,579 131,288,464 111,309,589 133,489,738 133,906,477 35,865,094 38,149,024 38,422,378 37,007,827 40,424,646 41,044,691 4,677,436 4,831,088 5,648,915 6,448,858 7,006,746 7,099,764 251,084 242,443 212,956 203,198 207,174 200,376 3,393,046 3,873,789 4,161,320 4,064,190 2,792,302 3,771,985 1,734,694 1,657,138 1,907,273 1,956,790 2,850,413 2,059,443 45,921,354 48,753,482 50,352,842 49,680,863 53,281,281 54,176,259 $148,985,677 $168,583,061 $181,641,306 $160,990,452 $186,771,019 $188,082,736 $710,604 $708,990 $1,946,717 $787,821 $774,175 $829,628 4,507,258 5,043,397 4,780,753 4,481,288 3,495,226 3,523,408 2,067,310 2,079,076 2,604,862 2,112,433 2,563,470 2,691,675 202,134 205,779 206,039 208,890 200,085 208,545 135,180 124,862 94,772 128,541 99,208 194,615 4,920,154 5,944,003 12,307,936 7,109,369 12,195,930 6,569,222 11,230,528 12,396,215 8,394,369 4,444,501 70,945,960 4,873,025 23,773,168 26,502,322 30,335,448 19,272,843 90,274,054 18,890,118 40,811,009 40,998,750 43,301,862 42,415,981 46,051,831 47,144,502 4,758,805 5,027,666 5,830,109 5,957,494 6,675,548 6,933,639 54,443 54,442 56,238 55,041 54,445 55,595 3,353,347 3,351,968 3,813,735 3,290,996 15,672 2,898,040 1,556,404 1,937,162 2,597,711 2,645,147 2,673,489 2,990,931 - - 1,362,643 1,365,276 1,363,365 1,342,488 1,674,116 2,354,725 77,680 129,901 2,260,000 1,910,670 52,208,124 53,724,713 57,039,978 55,859,836 59,094,350 63,275,865 75,981,292 80,227,035 87,375,426 75,132,679 149,368,404 82,165,983 (79,291,155) (93,327,257) (100,953,016) (92,036,746) (41,955,684) (115,016,359) 6,287,770 4,971,231 6,687,136 6,178,973 5,813,069 9,099,606 $(73,003,385) $(88,356,026) $(94,265,880) $(85,857,773) $(36,142,615) $(105,916,753) 2021 Fiscal Year 20202019201820172016 City of Baytown 261 FY23 Adopted Budget General Revenues and Other Changes in Net Position Governmental activities: Taxes: Property taxes $20,121,463 $21,128,244 $21,788,376 $22,991,938 Sales and hotel/motel taxes 17,343,951 18,558,609 20,494,629 22,460,619 Franchise taxes 3,800,997 3,825,432 4,053,895 4,155,898 Industrial district payments 27,403,488 28,339,356 29,379,711 31,675,333 238,038 628,564 699,761 332,705 Miscellaneous income 1,496,293 1,777,705 2,469,911 5,209,956 (16,735,496) 2,750,047 (7,571,502) 3,170,393 53,668,734 77,007,957 71,314,781 89,996,842 Business-type activities: Investment earnings 154,808 265,092 240,616 77,540 Miscellaneous - - - 364,508 16,735,496 (2,750,047)7,571,502 (3,170,393) Total Business-Type Activities 16,890,304 (2,484,955) 7,812,118 (2,728,345) Total Primary Government 70,559,038 74,523,002 79,126,899 87,268,497 Changes in Net Position Governmental activities (7,369,014) 5,839,256 (5,557,310) 7,960,098 Business-type activities 25,071,593 2,541,852 16,047,698 7,493,920 Total Primary Government $17,702,579 $8,381,108 $10,490,388 $15,454,018 City of Baytown, Texas CHANGES IN NET POSITION (Continued) Last Ten Fiscal Years (Accrual Basis of Accounting) Changes in Net Position Investment earnings Transfers, net Transfers, net Total Governmental Activities 2014 Fiscal Year 20132012 2015 City of Baytown 262 FY23 Adopted Budget $24,824,084 $27,274,068 $30,235,501 $31,874,951 $34,782,426 $34,782,426 22,790,624 24,050,819 26,273,237 24,138,407 24,252,318 24,252,318 4,233,571 4,359,389 4,317,509 4,681,762 4,372,062 4,372,062 32,136,165 39,991,747 48,772,964 57,968,306 65,535,406 65,535,406 378,067 753,425 1,722,482 2,723,663 2,084,524 2,084,524 2,601,488 1,544,848 3,369,646 2,339,954 2,598,997 2,598,997 (2,060,692) (3,948,300) 2,514,467 2,781,839 2,481,008 2,481,008 84,903,307 94,025,996 117,205,806 126,508,882 136,106,741 136,106,741 135,215 182,128 327,234 743,135 513,840 513,840 320,796 - 14,593 - - 2,060,692 3,948,300 (2,514,467)(2,781,839)(2,481,008)(2,481,008) 2,516,703 4,130,428 (2,187,233) (2,024,111) (1,967,168) (1,967,168) 87,420,010 98,156,424 115,018,573 124,484,771 134,139,573 134,139,573 5,612,152 698,739 16,252,790 34,472,136 94,151,057 94,151,057 8,804,473 9,101,659 4,499,903 4,154,862 1,585,901 1,585,901 $14,416,625 $9,800,398 $20,752,693 $38,626,998 $95,736,958 $95,736,958 202120202019201820172016 Fiscal Year City of Baytown 263 FY23 Adopted Budget Function Property taxes $20,121,463 $21,128,244 $21,788,376 $22,991,938 Sales and hotel/motel taxes 17,343,951 18,558,609 20,494,629 22,460,619 Franchise taxes 3,800,997 3,825,432 4,053,895 4,155,898 Industrial in-lieu-of-taxes 27,403,488 28,339,356 29,379,711 31,675,333 Total $68,669,899 $71,851,641 $75,716,611 $81,283,788 Fiscal Year 20142013 City of Baytown, Texas TAX REVENUES BY SOURCE, GOVERNMENTAL ACTIVITIES Last Ten Fiscal Years (Accrual Basis of Accounting) 20152012 City of Baytown 264 FY23 Adopted Budget $24,824,084 $27,274,068 $30,235,501 $31,874,951 $34,782,426 $38,307,300 22,790,624 24,050,819 26,273,237 24,138,407 24,252,318 28,921,685 4,233,571 4,359,389 4,317,509 4,681,762 4,372,062 4,402,737 32,136,165 39,991,747 48,772,964 57,968,306 65,535,406 65,470,755 $83,984,444 $95,676,023 $109,599,211 $118,663,426 $128,942,212 $137,102,477 2021 Fiscal Year 20202019201820172016 City of Baytown 265 FY23 Adopted Budget General fund: Nonspendable $220,522 $2,432 $5,651 $3,109 Unassigned 21,942,516 23,644,132 24,401,167 23,823,197 Total General Fund $22,163,038 $23,646,564 $24,406,818 $23,826,306 All Other Governmental Funds: Nonspendable and restricted $29,983,278 $32,422,912 $35,690,127 $43,613,527 Assigned - - - - Unassigned, reported in special revenue funds - - - - Total All Other Governmental Funds $29,983,278 $32,422,912 $35,690,127 $43,613,527 2012 2013 20152014 City of Baytown, Texas FUND BALANCES, GOVERNMENTAL FUNDS Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Fiscal Year City of Baytown 266 FY23 Adopted Budget $3,475 $2,926 $1,531 $3,355 $5,500 $4,103 18,130,265 17,568,823 21,278,127 27,606,051 36,991,362 48,370,973 $18,133,740 $17,571,749 $21,279,658 $27,609,406 $36,996,862 $48,375,076 $52,172,068 $36,709,833 $55,134,251 $45,198,903 $100,290,976 $134,419,705 - - - - 16,998,695 16,998,695 - - - - - (898,483) $52,172,068 $36,709,833 $55,134,251 $45,198,903 $117,289,671 $150,519,917 2021 Fiscal Year 20202019201820172016 City of Baytown 267 FY23 Adopted Budget Revenues Taxes $68,613,205 $71,412,597 $76,037,374 $81,863,957 Licenses and permits 1,261,683 1,487,239 1,665,982 1,721,765 Charges for services 2,167,437 1,862,802 2,446,596 2,643,569 Fines and forfeitures 2,676,361 2,653,042 2,779,642 2,906,553 Intergovernmental 17,002,961 7,976,949 8,007,514 5,946,639 Investment earnings 228,271 628,564 699,601 166,132 Other revenues 1,496,293 1,777,705 2,469,911 6,192,512 Contributions --- - Total Revenues 93,446,211 87,798,898 94,106,620 101,441,127 Expenditures General government 18,086,658 22,112,626 22,052,424 20,882,865 Public safety 34,759,167 35,931,532 40,149,536 44,126,002 Public works 6,041,762 12,140,511 7,567,629 9,095,480 Public health 2,097,100 2,157,928 2,211,409 2,345,425 Parks, recreation, and culture 7,287,529 7,232,586 7,737,412 8,088,039 Capital outlay 24,026,301 14,699,587 15,379,097 18,538,657 Debt service: Principal 7,025,465 5,720,963 6,607,061 7,906,112 Payment to bond escrow agent --9,593,273 - Interest 3,207,221 3,561,552 3,801,444 4,027,127 Issuance costs 306,526 278,160 325,255 226,570 Total Expenditures 102,837,729 103,835,445 115,424,540 115,236,277 (Deficiency) of Revenues (Under) Expenditures (9,391,518) (16,036,547) (21,317,920) (13,795,150) Other Financing Sources (Uses) Transfers in 10,884,230 9,207,896 20,118,032 8,098,158 Transfers out (15,871,347) (5,131,440) (24,142,524) (4,834,270) Debt issued -16,800,000 2,579,696 17,735,000 Refunding debt issued 30,225,000 -28,520,000 - Premium on refunded bonds 2,204,993 --- Premium on bonds -283,150 1,864,050 1,322,838 Payment to bond escrow agent (8,508,111) -(3,593,865) - Total Other Financing Sources 18,934,765 21,159,606 25,345,389 22,321,726 Net Change in Fund Balances $9,543,247 $5,123,059 $4,027,469 $8,526,576 Debt service as a percentage of noncapital expenditures 11.18%11.34%10.44%12.78% City of Baytown, Texas CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Fiscal Year 2015201420132012 City of Baytown 268 FY23 Adopted Budget $84,037,378 $95,832,195 $109,311,548 $118,721,554 $128,711,804 $136,906,290 2,144,150 2,144,845 2,660,921 2,143,028 2,653,882 2,746,436 2,786,220 2,951,385 4,122,263 2,907,682 2,585,655 2,816,194 2,692,116 3,065,874 2,849,959 2,668,263 1,892,627 1,885,241 13,094,923 16,164,410 15,617,715 8,158,083 13,746,103 8,030,265 378,067 753,425 1,722,482 2,723,663 2,084,524 318,854 2,601,488 1,544,848 3,369,646 2,339,954 2,598,997 2,756,507 -- - - 66,000,000 - 107,734,342 122,456,982 139,654,534 139,662,227 220,273,592 155,459,787 23,036,419 27,118,110 34,201,834 31,655,440 32,017,491 29,454,534 46,447,222 49,986,911 53,384,757 56,003,676 56,026,717 62,013,800 6,564,222 8,327,323 9,808,883 6,118,816 7,267,936 7,009,495 2,501,379 2,907,596 3,016,332 3,374,559 3,705,462 3,790,467 8,348,940 10,134,050 11,415,502 11,675,270 11,736,303 12,415,466 27,415,269 29,924,675 19,386,069 19,711,585 18,653,130 20,386,905 8,914,526 10,052,613 11,152,299 11,479,844 13,222,495 14,180,808 752,503 - - 6,377,582 - - 4,428,640 4,888,606 5,196,902 5,106,471 4,703,175 5,295,080 349,520 - 169,700 122,720 294,216 705,305 128,758,640 143,339,884 147,732,278 151,625,963 147,626,925 155,251,860 (21,024,298) (20,882,902) (8,077,744) (11,963,736) 72,646,667 207,927 14,963,268 12,783,144 15,500,232 15,972,569 18,869,959 20,945,261 (10,213,657) (8,464,042) (12,825,287) (14,035,659) (17,420,300) (18,448,377) - - 25,375,000 - - 36,300,000 25,972,324 - - 5,965,000 16,455,000 16,455,000 - - - - - - 2,673,873 - 2,159,700 456,226 1,702,378 8,745,530 (8,965,535) - -- (10,775,480) (19,696,881) 24,430,273 4,319,102 30,209,645 8,358,136 8,831,557 44,300,533 $3,405,975 $(16,563,800) $22,131,901 $(3,605,600) $81,478,224 $44,508,460 12.83%12.52%12.70%12.61%13.44%13.90% 2018 2021 Fiscal Year 2020201920172016 City of Baytown 269 FY23 Adopted Budget Function Property taxes $20,064,769 $20,694,270 $22,109,139 $23,572,107 Sales and hotel taxes 17,343,951 18,558,609 20,494,629 22,460,619 Franchise taxes 3,800,997 3,825,432 4,053,895 4,155,898 Industrial in-lieu-of-taxes 27,403,488 28,334,286 29,379,711 31,675,333 Total $68,613,205 $71,412,597 $76,037,374 $81,863,957 2014 City of Baytown, Texas TAX REVENUES BY SOURCE, GOVERNMENTAL ACTIVITIES Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Fiscal Year 201520122013 City of Baytown 270 FY23 Adopted Budget $24,877,018 $27,430,240 $29,947,838 $31,933,079 $34,552,018 $38,111,113 22,790,624 24,050,819 26,273,237 24,138,407 24,252,318 28,921,685 4,233,571 4,359,389 4,317,509 4,681,762 4,372,062 4,402,737 32,136,165 39,991,747 48,772,964 57,968,306 65,535,406 65,470,755 $84,037,378 $95,832,195 $109,311,548 $118,721,554 $128,711,804 $136,906,290 2021 Fiscal Year 20202019201820162017 City of Baytown 271 FY23 Adopted Budget Real assessed value $2,926,000,599 $2,939,825,902 $3,014,917,703 $3,183,226,576 Personal assessed value 411,118,921 436,801,409 503,811,955 481,129,714 Total assessed value (1)3,337,119,520 3,376,627,311 3,518,729,658 3,664,356,290 Less: real property exemptions (928,173,569) (886,164,075) (898,967,084) (901,716,167) Taxable Value $2,408,945,951 $2,490,463,236 $2,619,762,574 $2,762,640,123 Taxable value as a percentage of assessed value 72.2%73.8%74.5%75.4% Total tax rate $0.82203 $0.82203 $0.82203 $0.82203 (1) Assessed valuations are considered to be 100 percent of actual valuations. City of Baytown, Texas ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY Last Ten Fiscal Years Fiscal Year 2014 201520122013 City of Baytown 272 FY23 Adopted Budget $3,543,467,674 $3,920,519,981 $4,463,767,737 $4,325,246,351 $5,132,331,415 $5,599,446,660 477,839,010 488,232,942 421,789,587 890,790,087 733,637,733 781,518,631 4,021,306,684 4,408,752,923 4,885,557,324 5,216,036,438 5,865,969,148 6,380,965,291 (994,698,219) (1,074,967,955) (1,205,507,599) (1,254,432,050) (1,468,317,451) (1,592,961,532) $3,026,608,465 $3,333,784,968 $3,680,049,725 $3,961,604,388 $4,397,651,697 $4,788,003,759 75.3%75.6%75.3%76.0%75.0%75.0% $0.82203 $0.82203 $0.82203 $0.81203 $0.80203 $0.79515 2021 Fiscal Year 2016 2017 202020182019 City of Baytown 273 FY23 Adopted Budget 2012 2013 2014 2015 City of Baytown by fund General fund 0.42578$ 0.43658$ 0.43713$ 0.445620$ Debt service fund 0.39625 0.38545 0.384900 0.376410 Total 0.82203$ 0.82203$ 0.82203$ 0.82203$ Harris County 0.39117$ 0.40021$ 0.41455$ 0.417310$ Harris County Flood Control District 0.02809 0.02809 0.02827 0.027360 Port of Houston Authority 0.01856 0.19216 0.17160 0.015310 Harris County Hospital District 0.19216 0.18216 0.17000 0.170000 Harris County Dept. of Education 0.00568 0.00662 0.00636 0.005999 Goose Creek Independent School District 1.33213 1.33213 1.38679 1.431890 Lee Junior College District 0.25200 0.24100 0.26070 0.260700 Total Direct and Overlapping Rates 3.04182$ 3.20440$ 3.26030$ 3.150599$ Tax rates per $100 of assessed valuation Source: Harris County Appraisal District Fiscal Year City of Baytown, Texas PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS Last Ten Fiscal Years City of Baytown 274 FY23 Adopted Budget 2016 2017 2018 2019 2020 2021 0.450010$ 0.470060$ 0.455430$ 0.457643$ 0.460930$ 0.484000$ 0.372020 0.351970 0.366600 0.354387 0.341100 0.311150 0.822030$ 0.822030$ 0.822030$ 0.812030$ 0.802030$ 0.795150$ 0.419230$ 0.416560$ 0.418010$ 0.418580$ 0.407130$ 0.391160$ 0.027330 0.028290 0.028310 0.028770 0.027920 0.031420 0.013420 0.013340 0.012560 0.011550 0.010740 0.009910 0.170000 0.171790 0.171100 0.171080 0.165910 0.166710 0.005422 0.005200 0.005195 0.005190 0.005000 0.004993 1.431890 1.431890 1.431890 1.431800 1.354280 1.341100 0.250200 0.245300 0.250400 0.250100 0.230100 0.230100 3.139522$ 3.134400$ 3.139495$ 3.129100$ 3.003110$ 2.970543$ Fiscal Year City of Baytown 275 FY23 Adopted Budget City of Baytown 276 FY23 Adopted Budget % of % of Taxable Taxable Assessed Assessed Property Taxpayer Rank Value Rank Value CenterPoint Energy Inc.$73,623,211 1 1.54%$10,712,322 1 0.44% Passco Sapphire Bay Dst 45,503,780 2 0.95% ALTA Baytown Owner LP 39,073,212 3 0.82% Exxon Mobil Corp*39,026,621 4 0.82% Stanmore Adef Baytown Delaware LLC 37,238,834 5 0.78% HEB Grocery Co LP 35,777,281 6 0.75% 619 Rollingbrook Street LP 31,921,068 7 0.67% LCG Thompson 10 LLC 28,745,431 8 0.60% EGW Rollingbrook Investments LP 28,301,092 9 0.59% Abby Baytown LP 28,283,016 10 0.59% Sustainable Power Corp.1,953,437 2 0.08% Petroleum Wholesale Inc.1,851,690 3 0.08% PMD Enterprises LLC 1,360,310 4 0.06% Govinji Multiple Business LLC 774,000 5 0.03% Dicus Jimmie 723,160 6 0.03% Oneal Robert 705,630 7 0.03% Rios Pedro M & Mary E 576,690 8 0.02% Grohman Venture W-1 Ltd. 565,410 9 0.02% Dykes Norman 563,940 10 0.02% Subtotal 387,493,546 8.09%19,786,589 0.82% Other Taxpayers 4,400,510,213 91.91%2,389,159,362 99.18% Total $4,788,003,759 100.00%$2,408,945,951 100.00% Source: Goose Creek Independent School District Tax Office City of Baytown, Texas PRINCIPAL PROPERTY TAXPAYERS Current Year and Nine Years Ago 2021 2012 Fiscal Year *A significant portion of Exxon Mobil Corporation's property was disannexed in fiscal year 2010 and the tax revenue the City receives on such property is now accounted for as industrial district agreement revenue, not property tax revenue. Taxable Taxable Assessed Assessed Value Value City of Baytown 277 FY23 Adopted Budget Tax levy $19,729,244 $20,166,530 $21,200,763 $22,423,830 Current tax collected $18,940,167 $19,387,454 $20,487,419 $21,865,661 Percentage of current tax collections 96.00%96.14%96.64%97.51% Delinquent tax collections (1)649,189 656,891 590,597 398,891 Total Tax Collections $19,589,356 $20,044,345 $21,078,016 $22,264,552 Total collections as a percentage of current levy 99.29%99.39%99.42%99.29% Outstanding delinquent taxes (2)$139,888 $122,185 $122,747 $159,278 as percentage of current levy 0.71%0.61%0.58%0.71% (1) Total amount of tax collections received in subsequent years. (2) Outstanding delinquent taxes based on the current levy. City of Baytown, Texas PROPERTY TAX LEVIES AND COLLECTIONS Last Ten Fiscal Years Fiscal Year 2014 Outstanding delinquent taxes 2012 2013 2015 City of Baytown 278 FY23 Adopted Budget $24,611,681 $27,001,086 $29,685,764 $31,563,309 $34,520,007 $37,433,434 $23,892,720 $26,416,758 $28,878,775 $30,729,241 $33,480,249 $36,420,317 97.08%97.84%97.28%97.36%96.99%97.29% 517,195 321,690 407,072 - - 749,567 $24,409,915 $26,738,448 $29,285,847 $30,729,241 $33,480,249 $37,169,884 99.18%99.03%98.65%97.36%96.99%99.30% $201,766 $262,638 $399,917 $834,068 $1,039,758 $263,550 0.82%0.97%1.35%2.64%3.01%0.70% 2021 Fiscal Year 201820172016 20202019 City of Baytown 279 FY23 Adopted Budget Governmental Activities: General obligation bonds $78,939,100 $92,419,850 $104,834,650 $109,014,950 Certificates of obligation 13,140,000 10,945,000 10,320,000 16,275,000 Capital leases 2,874,038 2,667,325 2,579,696 2,273,274 Premiums 3,014,470 3,077,237 4,702,742 5,698,278 Business-Type Activities: Revenue bonds 5,650,900 4,145,150 - - General obligation bonds - - 2,695,350 16,090,050 Certificates of obligation 73,120,000 85,315,000 83,940,000 62,525,000 Premiums 78,663 473,537 866,564 2,363,321 Total Primary Government $176,817,171 $199,043,099 $209,939,002 $214,239,873 Percentage of personal income 10.3%12.5%11.5%13.1% Per capita 2,409$ 2,692$ 2,783$ 2,814$ Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. Fiscal Year City of Baytown, Texas RATIOS OF OUTSTANDING DEBT BY TYPE Last Ten Fiscal Years 2012 2013 2014 2015 City of Baytown 280 FY23 Adopted Budget $100,829,041 $92,604,605 $84,852,517 $83,320,072 $74,012,321 $69,008,759 33,015,000 31,510,000 53,815,000 43,860,000 46,160,000 70,795,000 1,956,981 1,633,804 1,303,593 966,194 621,452 269,206 7,978,804 7,408,272 8,757,473 8,410,157 8,851,148 15,584,665 - - - - - - 42,425,959 40,325,395 36,947,483 33,929,928 30,732,680 27,341,242 26,710,000 24,270,000 23,115,000 40,375,000 38,735,000 36,820,000 6,487,181 6,000,949 5,514,717 5,943,039 5,423,905 4,904,771 $219,402,966 $203,753,025 $214,305,783 $216,804,390 $204,536,506 $224,723,643 12.4%10.7%11.4%9.0%8.3%9.0% 2,770$ 2,434$ 2,413$ 2,339$ 2,200$ 2,389$ 2021 Fiscal Year 2018 2019 202020172016 City of Baytown 281 FY23 Adopted Budget Net Taxable Assessed Value All property $2,408,945,951 $2,490,463,236 $2,619,762,574 $2,762,640,123 Net Bonded Debt Gross bonded debt 95,093,570 106,442,087 119,857,392 130,988,228 Less debt service funds 1,229,116 3,715,519 5,418,953 4,895,113 Total Net Bonded Debt $93,864,454 $102,726,568 $114,438,439 $126,093,115 Ratio of Net Bonded Debt to Assessed Value 3.90%4.12%4.37%4.56% Population 73,413 72,418 73,972 76,127 Net Bonded Debt per Capita $1,279 $1,419 $1,547 $1,656 Fiscal Year City of Baytown, Texas RATIO OF GENERAL BONDED DEBT OUTSTANDING Last Ten Fiscal Years 2014 201520122013 City of Baytown 282 FY23 Adopted Budget $3,026,608,465 $3,333,784,968 $3,680,049,725 $3,961,604,388 $4,397,651,697 $4,788,003,759 141,822,845 131,522,877 147,424,990 135,590,229 129,023,469 155,388,424 2,940,258 2,632,347 3,816,355 5,050,333 6,269,499 3,144,287 $138,882,587 $128,890,530 $143,608,635 $130,539,896 $122,753,970 $152,244,137 4.59%3.87%3.90%3.30%2.79%3.18% 79,215 83,724 88,830 92,679 92,984 94,081 $1,753 $1,539 $1,617 $1,409 $1,320 $1,618 2021 Fiscal Year 20202019201620172018 City of Baytown 283 FY23 Adopted Budget City of Baytown 284 FY23 Adopted Budget Estimated Percentage Applicable (1) Governmental Unit Debt repaid with property taxes Harris County (2)$1,723,192,125 45.55%$784,876,277 Harris County Dept. of Education 20,185,000 0.53%107,694 Harris County MUD #213B 6,540,000 0.17%11,305 Harris County MUD #459 11,750,000 0.31%36,493 Harris County MUD #473 9,335,000 0.25%23,034 Harris County Flood Control 590,725,000 15.61%92,236,858 Harris County Hospital District 81,540,000 2.16%1,757,419 Goose Creek Independent School District 717,413,572 18.96%136,041,991 Lee College District 37,890,000 1.00%379,475 Port of Houston Authority 492,439,397 13.02%64,097,248 Chambers County (2)92,250,000 2.44%2,249,399 Subtotal, overlapping debt 3,783,260,094 1,081,817,193 City direct debt 155,657,631 100.00%155,657,631 Total Direct and Overlapping Debt $1,237,474,823 Source: Goose Creek Consolidated Independent School District (1) Estimated percentage applicable obtained from Municipal Advisory Council of Texas. The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of the City's taxable assessed value that is within the City's boundaries and dividing it by the City's total taxable assessed value. (2) The City of Baytown is located within two counties. A resident would either live in Harris County or Chambers County, not both. Debt Overlapping Outstanding Debt City of Baytown, Texas DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT For the Year Ended September 30, 2021 Estimated Net Bonded Share of City of Baytown 285 FY23 Adopted Budget Gross Revenues $35,369,368 $34,022,544 $35,990,349 $39,044,709 Operating Expenses (1)22,553,420 22,570,370 23,234,448 24,953,929 $12,815,948 $11,452,174 $12,755,901 $14,090,780 Debt Service Requirements (2) Principal $1,505,750 $1,620,000 $- $- Interest 3,274,771 3,123,765 - - $4,780,521 $4,743,765 $- $- Coverage 2.68 2.41 - - (1) Total operating expenses less depreciation (2) Includes revenue bonds only City of Baytown, Texas PLEDGED REVENUE COVERAGE (WATER AND SEWER FUND) Last Ten Fiscal Years Fiscal Year 2012 2013 2014 2015 Net Revenues Available for Debt Total Service City of Baytown 286 FY23 Adopted Budget $40,811,009 $40,998,750 $43,301,862 $42,415,981 $46,051,831 $47,144,502 25,981,703 28,327,663 28,264,773 26,043,889 29,416,895 30,353,357 $14,829,306 $12,671,087 $15,037,089 $16,372,092 $16,634,936 $16,791,145 $- $- $- $- $- $- - - - - - - $- $- $- $- $- $- - - - - - - 2021 Fiscal Year 20192016 202020172018 City of Baytown 287 FY23 Adopted Budget 2012 2013 2014 2015 Population (1)73,413 73,950 75,424 76,127 Personal income 1,709,495,118$ 1,588,963,650$ 1,822,625,836$ 1,631,325,483$ Per capita personal income (2)23,286$ 21,487$ 24,165$ 21,429$ Median age (3)31.0 31.0 31.0 31.0 Education level in years of schooling (3)14.8 14.8 14.8 19.5 School enrollment (4)21,793 21,663 21,723 22,915 Unemployment rate (5)9.50%8.60%6.40%6.00% Data sources: (1) Prior years from either Census or City Planning Department. FY17 provided by Applied Geographic Solutions (AGS). FY18 from Population.us. FY19 from Official Statement (2) City of Baytown's per capita personal income in Houston-Sugarland-Baytown MSA figures for years 2001 to 2008. Years 2009 to 2017 - American FactFinder. FY18&19 US Census Bureau (Quickfacts) (3) Wikipedia - Baytown, Texas (4) Texas Education Agency (5) Texas Workforce Commission Fiscal Year City of Baytown, Texas DEMOGRAPHIC AND ECONOMIC STATISTICS Last Ten Fiscal Years City of Baytown 288 FY23 Adopted Budget 2016 2017 2018 2019 2020 2021 79,215 83,724 88,830 92,679 92,984 94,081 1,773,069,345$ 1,912,591,056$ 2,169,672,750$ 2,421,331,554$ 2,474,769,160$ 2,503,965,815$ 22,383$ 22,844$ 24,425$ 26,126$ 26,615$ 26,615$ 31.0 32.9 32.4 32.7 32.8 32.9 14.8 14.8 14.8 14.8 14.8 12.4 22,320 23,748 23,795 23,837 23,926 23,318 6.40%10.40%8.10%6.60%9.60%10.50% Fiscal Year City of Baytown 289 FY23 Adopted Budget City of Baytown 290 FY23 Adopted Budget Percentage Percentage of Total City of Total City Employer Employees Rank Employment Employees Rank Employment Exxon Mobil-Baytown Complex 3,785 1 12.38%3,785 1 12.01% Goose Creek Consolidated Independent School District 3,644 2 11.92%3,012 2 9.56% Houston Methodist Baytown Hospital 1,750 3 5.72%1,687 3 5.35% Covestro 1,110 4 3.63% Chevron Phillips 990 5 3.24%743 6 2.36% City of Baytown 930 6 3.04%800 5 2.54% Lee College 691 7 2.26%600 8 1.90% Wal-Mart Distribution Center 600 8 1.96%685 7 2.17% JSW Steel 378 9 1.24% Home Depot Distribution Center 325 10 1.06%355 9 1.13% Bayer Corporation - - 0.00%1,100 4 3.49% TMK-IPSCO - - 0.00%325 10 1.03% Total 14,203 46.46%13,092 41.54% Sources: Baytown Economic Development Foundation, City of Baytown, and Lee College. City of Baytown, Texas PRINCIPAL EMPLOYERS Current Fiscal Year and Nine Years Ago Fiscal Year 2021 2012 City of Baytown 291 FY23 Adopted Budget 2012 2013 2014 2015 General Fund: General government 92.40 92.40 93.40 94.90 Public safety Police Officers 131.00 137.00 143.00 150.00 Civilians 49.00 49.00 50.00 49.00 Fire Firefighters and officers 106.00 112.00 140.00 147.00 Civilians 6.00 6.00 10.00 9.00 Other public safety 49.00 53.00 26.00 26.00 Public works 44.50 44.50 43.50 43.50 Public health 22.00 23.00 23.00 23.00 Parks, recreation, and culture 64.00 64.00 64.00 63.00 General Fund Total 563.90 580.90 592.90 605.40 Hotel/Motel Fund 1.00 1.00 2.00 2.00 Enterprise Fund: Aquatics 2.00 2.00 3.00 4.00 Water and sewer 116.85 117.85 122.85 122.85 Sanitation 12.50 12.50 13.50 13.50 Storm water utility 4.00 4.00 4.00 4.00 Internal service 12.00 12.00 12.00 12.00 Enterprise Fund Total 147.35 148.35 155.35 156.35 Program Funds: Community development block grant 4.50 4.50 4.50 4.00 High intensity drug trafficking area 0.25 0.25 0.25 0.25 Miscellaneous police 4.00 4.00 4.00 4.00 Street maintenance - - - - Crime control and prevention district 15.00 15.00 15.00 15.00 Fire control, prevention, and emergency medical services district 1.00 2.00 2.00 2.00 Municipal court special revenue - 2.00 2.00 2.00 Wetlands education and recreation center 2.00 2.00 2.00 2.00 Capital improvement program 3.00 3.00 3.00 3.00 Capital improvement program fund -water and sewer - - 1.00 1.00 Municipal Development District - 2.00 3.00 3.00 Baytown Nature Center - 1.00 1.00 1.00 Workers' compensation 1.00 1.00 1.00 1.00 Program Funds Total 30.75 36.75 38.75 38.25 Total 743.00 767.00 789.00 802.00 City of Baytown, Texas FULL-TIME EQUIVALENT CITY EMPLOYEES BY FUNCTION Last Ten Fiscal Years Fiscal Year City of Baytown 292 FY23 Adopted Budget 2016 2017 2018 2019 2020 2021 96.90 99.90 107.90 110.90 117.90 117.90 150.00 153.00 157.00 157.00 157.00 157.00 49.00 51.00 49.00 49.00 49.00 49.00 147.00 155.00 156.00 157.00 161.00 165.00 9.00 13.00 13.00 13.00 15.00 12.00 26.00 26.00 26.00 26.00 27.00 27.00 40.50 40.50 41.50 43.00 45.00 45.00 25.00 28.00 30.00 35.00 36.00 36.00 64.00 67.00 70.00 74.00 77.00 77.00 607.40 633.40 650.40 664.90 684.90 685.90 2.00 5.00 3.00 3.00 3.00 3.00 4.00 4.00 4.00 5.00 5.00 5.00 120.85 124.85 124.85 124.85 132.85 132.85 13.50 13.50 13.50 13.00 13.00 13.00 16.00 16.00 21.00 21.00 21.00 21.00 12.00 12.00 12.00 12.00 12.00 12.00 166.35 170.35 175.35 175.85 183.85 183.85 4.00 4.00 4.00 4.00 4.00 4.00 0.25 0.25 0.25 0.25 0.25 0.25 4.00 4.00 4.00 4.00 4.00 4.00 5.00 7.00 13.00 14.00 18.00 18.00 15.00 15.00 15.00 15.00 15.00 15.00 2.00 3.00 3.00 3.00 3.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 3.00 3.00 4.00 4.00 4.00 4.00 2.00 2.00 2.00 2.00 3.00 3.00 - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 41.25 45.25 52.25 53.25 58.25 57.25 817.00 854.00 881.00 897.00 930.00 930.00 Fiscal Year City of Baytown 293 FY23 Adopted Budget 2012 2013 2014 2015 Function Police: Arrests 6,806 5,877 5,717 5,637 Accident reports 1,899 1,980 2,207 2,594 Citations 16,120 21,731 17,904 20,144 Offense reports 14,800 15,144 14,911 14,788 Calls for service 46,175 48,988 55,045 67,765 Fire: Medical responses 3,700 5,039 9,577 9,999 Fire/rescue incidents 1,596 2,097 2,301 2,513 Response times: One minute for turnout time **** Four minutes or less for the arrival of the first arriving engine company for a fire **** Eight minutes or less for the deployment of a full first alarm assignment at a fire suppression incident **** Five minutes or less for the arrival of the first arriving engine company for a fire 69.65%65.86%61.81%59.82% Nine minutes or less for the deployment of a full first alarm assignment at a fire suppression incident 86.36%91.03%85.44%86.21% Water: Number of water customers 22,104 22,212 22,417 22,599 Source Trinity River Trinity River Trinity River Trinity River Average daily water usage (millions of gallons)12.01 12.58 12.70 11.11 Number of million gallons of surface water pumped 5.14 4.26 4.64 4.07 Number of million gallons of well water pumped 0.60 0.53 2.13 0.19 Peak daily consumption (millions of gallons)20.92 18.55 17.11 16.69 Sewer: Number of sewer connections 21,241 21,316 21,513 21,705 Average daily treatment (millions of gallons)9.53 12.23 10.44 13.28 Total consumption (billions of gallons)3.48 4.46 3.81 4.75 Peak daily consumption (millions of gallons)35.39 40.16 35.95 56.06 Data source: various City departments OPERATING INDICATORS BY FUNCTION Last Ten Fiscal Years Fiscal Year City of Baytown, Texas City of Baytown 294 FY23 Adopted Budget 2016 2017 2018 2019 2020 2021 5,584 5,589 5,121 4,882 3,460 3,404 2,676 2,619 2,402 2,228 2,172 2,040 23,817 25,878 26,714 22,457 14,431 14,373 15,014 14,226 14,217 14,148 13,455 12,360 70,236 71,448 72,639 74,859 70,477 64,307 10,568 8,992 10,933 11,559 10,866 12,379 2,345 3,189 2,602 2,767 2,558 2,956 *****43% *****72% *****81% 59.70%54.72%51.60%59.14%63.51%* 83.52%84.00%84.40%84.95%56.75%* 21,398 21,731 21,912 22,148 23,810 24,067 Trinity River Trinity River Trinity River Trinity River Trinity River Trinity River 11.55 11.61 12.12 11.58 12.32 11.81 4.23 5.41 5.13 4.23 4.97 4.31 0.58 0.48 0.52 0.55 0.63 0.70 18.71 17.37 17.52 19.21 18.35 23.84 20,553 20,887 21,043 21,276 22,344 23,613 13.07 11.99 11.67 12.06 10.93 10.90 4.77 4.34 4.04 4.47 3.70 4.09 55.49 41.20 39.19 48.27 27.57 30.37 Fiscal Year City of Baytown 295 FY23 Adopted Budget 2012 2013 2014 2015 Function Police: Stations 3 3 3 3 Patrol units 87 87 93 94 Fire stations 6 6 7 7 Other public works: Streets (miles)429 429 431 447 Streetlights 4,728 5,098 4,911 5,124 Parks and recreation: Parks 47 47 50 50 Parks acreage 1,084 1,084 1,151 1,151 Parks - developed 967 967 972 972 Parks - undeveloped 117 117 179 179 Swimming pools - - - - Spraygrounds 4 4 5 5 Baseball/softball diamonds 22 22 22 22 Tennis courts 4 4 4 4 Community centers 1 1 1 1 Water parks 2 2 2 2 Quick soccer courts 2 2 2 2 Water: Water mains (miles)385 390 398 399 Fire hydrants 1,896 1,937 2,003 2,431 System capacity (millions of gallons)26 MGD 26 MGD 26 MGD 26 MGD Sewer: Sanitary sewers (miles)367 372 377 382 Storm sewers (miles)172 173 174 175 Treatment plant capacity (millions of gallons)20.2 MGD 20.2 MGD 24.2 MGD 24.2 MGD Data source: various City departments City of Baytown, Texas CAPITAL ASSET STATISTICS BY FUNCTION Last Ten Fiscal Years City of Baytown 296 FY23 Adopted Budget 2016 2017 2018 2019 2020 2021 3 3 3 3 3 3 100 100 104 111 109 109 8 8 8 8 8 8 468 471 484 499 514 514 5,443 5,504 5,617 5,911 6,096 6,096 52 53 53 53 55 53 1,290 1,292 1,292 1,292 1,319 1,251 1,120 1,122 1,122 1,122 1,123 1,061 179 170 170 170 196 190 - - - - - - 5 6 6 6 6 6 22 2 22 22 22 18 4 4 4 4 4 8 1 1 1 1 1 1 2 2 2 2 2 2 2 2 2 3 3 3 400 402 403 404 420 463 2,545 2,618 2,637 2,690 2,850 3,371 26 MGD 26 MGD 26 MGD 26.0 MGD 26.0 MGD 26.0 MGD 384 400 397 402 409 472 180 183 186 190 194 22 24.2 MGD 24.2 MGD 24.2 MGD 24.2 MGD 24.2 MGD 24.2 MGD City of Baytown 297 FY23 Adopted Budget City of Baytown 298 FY23 Adopted Budget CITY OF BAYTOWN BUDGET GLOSSARY The Annual Budget contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader of the Annual Budget document in understanding these terms, a budget glossary has been included in the document. Accrual Basis. The basis of accounting under which transactions are recognized in the period benefited regardless of the timing of related cash flows. Accrued Expenses. Expenses incurred but not due until a later date. Ad Valorem Taxes. (Current) All property (real, personal, mixed, tangible, intangible, annexations, additions, and improvements to property) located within the taxing unit's jurisdiction, which are subject to taxation and valued on January 1 of the current budget year. Each year, by ordinance, the City Council exempts taxes on automobiles and other items from the tax levy. Following the final passage of the appropriations ordinance, City Council sets the tax rate and levy for the fiscal year beginning October 1 and continuing through the following September 30th. Ad Valorem Taxes. (Delinquent) All taxes are due on receipt of bill and are delinquent if not paid before February 1 of the fiscal year in which it is imposed, except when the taxing unit postpones the delinquency date due to late mail out of tax bills. Ad Valorem Taxes. (Interest) A delinquent tax incurs interest of one (1%) percent of the amount of tax for the first calendar month it is delinquent, plus one (1%) percent for each additional month or portion of the month the tax remains unpaid. Ad Valorem Taxes. (Penalty) A delinquent tax incurs a penalty of six (6%) percent of the amount of the tax for the first calendar month it is delinquent, plus one (1%) percent for each additional month or portion of the month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, the delinquent tax on July 1 incurs a total penalty of twelve (12%) percent of the amount of the delinquent tax without regard to the number of months the tax has been delinquent. Administrative Transfer. An interfund transfer designed to recover expenditures incurred or conducted in behalf of other funds. Appropriation. A legal authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. Appropriation Ordinance. The official enactment by the City Council to establish legal authority for City officials to obligate and expend resources. Assessed Valuation. A value that is established for real or personal property for use as a basis for levying property taxes. (Note: Property values are established by the Harris County Appraisal District.) Asset. Property owned by the City for which a monetary value has been established. Balanced Budget. A budget in which revenues equal or exceed expenditures. Basis of Accounting. Refers to when revenues, expenses, expenditures and transfers are recognized and reported. The budgetary basis accounting for all the funds is modified accrual. For GAAP purposes, the basis of accounting is accrual for all Enterprise Funds and Internal Service Funds, while the modified accrual basis is used for the General Fund and Special Revenue Funds. Baytown Area Water Authority (BAWA). A water authority created by Texas Legislature to purchase and distribute surface and/or underground supplies for the City and surrounding communities. The City accounts for approximately 90% of BAWA's annual sales. BAWA is a component unit of the City of Baytown. City of Baytown 299 FY23 Adopted Budget CITY OF BAYTOWN BUDGET GLOSSARY Bond. A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large capital projects, such as buildings, streets and bridges. Budget. A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. In practice, the term "budget" is used in two senses. In one sense, it designates the financial plan presented to the appropriating body for adoption and, in the other, designates the plan finally approved by that body. It is usually necessary to specify whether the budget under consideration is preliminary and tentative or whether the appropriating body has approved it. Budget Adjustments. A legal procedure utilized by the City staff and City Council to revise a budget appropriation. The City of Baytown's City Charter requires City Council approval through the adoption of a supplemental appropriation ordinance (which specifies both the source of revenue and the appropriate expenditure account) for any inter-departmental or inter-fund adjustments. City staff has the prerogative to adjust expenditures within a departmental budget. Budget Calendar. The schedule of key dates or milestones, which the City departments follow in the preparation, adoption, and administration of the budget. Budget Document. The instrument used by the budget-making authority to present a comprehensive financial program to the City Council. Budget Message. The opening section of the budget, which provides the City Council and the public with a general summary of the most important aspects of the budget, changes from the current and previous fiscal years, and the views and recommendations of the City Manager. Budgetary Basis. The basis of accounting used to estimate financing sources and used in the budget. Budgeted Funds. Funds that are planned for certain uses but have not been formally or legally appropriated by the legislative body. The budget document that is submitted for Council approval is composed of budgeted funds. CAFR. The Comprehensive Annual Financial Report. Capital Improvement Program (CIP). The City’s plan for the acquisition and construction of municipal public improvements for the City of Baytown. Projects included in the CIP program are usually expensive, non- recurring projects, which have a useful life spanning more than ten years. Capital Improvements Program Fund (CIPF). A fund for capital expenditures to be incurred each year over a fixed period of several future years setting forth each capital project, identifying the expected beginning and ending date for each project, the amount and the method of financing. Capital/Major Project Expenditure/Expense. An expenditure/expense that results in the acquisition or addition of a fixed asset or the improvement to an existing fixed asset. Capital Outlay. Expenditures for the acquisition of fixed assets which by definition have a useful life of more than one year and purchase price at least $5,000. Included in this category is the cost of land, buildings, permanent improvements, machinery, large tools, rolling and stationary equipment. Cash Basis. A basis of accounting under which transactions are recognized only when cash changes hands. City of Baytown 300 FY23 Adopted Budget CITY OF BAYTOWN BUDGET GLOSSARY Cash Management. The management of cash necessary to pay for government services while investing temporary cash excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining banking relationships, and investing funds in order to achieve the highest interest and return available for temporary cash balances. Central Services. Garage Fund. To account for the cost of operating and maintaining vehicles and other equipment used by City departments. Service charges are billed to departments on a monthly basis to cover all expenses of the fund. Central Services. Warehouse Operations Fund. To account for the supplies, materials and fuel inventories and to take advantage of volume purchasing. Inventories used are allocated respectively to departments on a monthly basis to cover inventory cost. Certificate of Obligation (CO). A debt instrument that is issued by the City and has the same legal status as a general obligation bond. Proceeds from the issuance of the certificates may be used for construction of public works; purchase of materials, supplies, equipment, machinery, builds, land, and right a ways for authorized needs and purposes; or payment of contractual obligations for professional services. However, certificates of obligation are not authorized by the voters. Chambers County Appraisal District (CCAD). Responsible for local property tax appraisal and exemption administration for Chambers County. Contingency. A budgetary reserve set aside for emergencies or unforeseen expenditures. Cost. (1) The amount of money or other consideration exchanged for property or services. (2) Expense. Cost Accounting. That method of accounting, which provides for assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operations, or to complete a unit of work or a specific job. Crime Control and Prevention District (CCPD). On May 14, 2011, citizens voted to continue the Baytown Crime Control and Prevention District dedicated to crime reduction programs and the adoption of a local sales and use tax at a rate of one-eighth of one percent (1/8%). Current Taxes. Taxes that are levied and due within one year. Debt Services. The City's obligation to pay the principal and interest of all bonds and other debt instruments according to a pre-determined payment schedule. Deficit. (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting period. Delinquent Taxes. Taxes that remains unpaid on and after the date on which a penalty for non-payment is attached. Department. An administrative segment of the City, which indicates management responsibility for an operation, or a group of related activities within a functional area. Departments are the basic units of the budget. Depreciation. The process of estimating and recording the lost usefulness, expired useful life or diminution of service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the fixed asset's lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life. Encumbrances. Commitments related to unperformed (executory) contracts for goods or services. City of Baytown 301 FY23 Adopted Budget CITY OF BAYTOWN BUDGET GLOSSARY Enterprise Fund. A fund established to account for operations (a) that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. Examples of Enterprise Funds are water, sewer, and sanitation, utilities, Bayland Island and Baytown Area Water Authority. Expenditure. The outflow of funds paid or to be paid for an asset or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds. Note: An encumbrance is not expenditure. An encumbrance reserves funds to be expended. Expenses. Charges incurred (whether paid immediately or unpaid) for operation, maintenance, interest and other charges. Fire Control, Prevention and Emergency Medical Services District (FCPEMSD). On May 14, 2011, citizens voted to continue the Baytown Fire Control, Prevention, and Emergency Medical Services District dedicated to fire safety and emergency medical services and the adoption of a local sales and use tax at a rate of one-eighth of one percent (1/8%). Fiscal Year. The time period designated by the City which is signifying the beginning and ending period for recording financial transactions. The City of Baytown has specified October 1 to September 30 as its fiscal year. Fixed Assets. Assets of a long-term character which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery and equipment. Franchise Tax. A charge paid for the use of City streets and public right of way and is in lieu of all other municipal charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise taxes, inspections fees, and/or charges of every kind except only Ad Valorem and special assessment taxes for public improvements (e.g., gas, telephone, and cable tv). Full-Time Equivalent (FTE). Full-time position. Fund. An accounting entity that has a set of self-balancing accounts and records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are: general fund, special revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds, internal service funds and special assessment funds. Fund Balance. For Governmental Funds, fund balance is the difference between assets over liabilities. Also known as surplus funds. Furniture & Equipment < $5,000. The purchase of furniture or equipment less than $5,000. General Debt Service Fund. A fund established to account for the City's obligation to pay the principal and interest of all bonds and other debt instruments according to a pre-determined payment schedule. General Fund. The fund used to account for all financial resources except those required to be accounted for in another fund. General Obligation (GO) Bonds. Bonds that finance a variety of public projects such as streets, buildings, and improvements. The repayment of these bonds is usually made from property taxes and is backed by the full faith and credit of the issuing government. Generally Accepted Accounting Principles (GAAP). Uniform minimum standards of and guidelines to financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. They provide a standard by which to measure financial presentations. City of Baytown 302 FY23 Adopted Budget CITY OF BAYTOWN BUDGET GLOSSARY Goals. A purpose or benefit the department plans to provide to the community and/or organizations. Goals identify the end result the organization desires to achieve with its activities. Some of the goals are ongoing and may not be achieved in one year. Governmental Funds. Funds through which most governmental functions of the City are financed. The acquisition, use and balances of the City's expendable financial resources and the related liabilities (except those accounted for in Proprietary Funds) are accounted for in the Governmental Funds. Grants. Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility. Harris County Appraisal District (HCAD). Responsible for local property tax appraisal and exemption administration for nearly 500 jurisdictions (taxing units) in America’s third most populous county, Harris County. Hotel/Motel Fund. Fund to account for the accumulation of resources from the Hotel/Motel Tax assessment levied by the City. These monies are to be spent to promote the progress, development or growth of the City within the guidelines set forth on disposition of revenues collected under the authority of the Texas Hotel Occupancy Tax Act (Article 1269; Vernon's Texas Civil Statutes.) Hotel/Motel Occupancy Tax (HOT). A tax levied upon the cost of occupancy of any room or space furnished by any hotel where such costs of occupancy are at the rate of two ($2.00) dollars or more per day. The law authorizes a room tax of not more than seven (7%) percent of the consideration paid by the occupant of such room to the hotel. Hybrid Zero - Based/Program-Oriented Budgeting. The City of Baytown’s budget process combines a method of zero- based budgeting in which all expenditures must be justified each new fiscal year and a program-oriented method of budgeting expenditures to meet programmatic objectives. Income. A term used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenue over expenses. Industrial District Agreement (IDA). An agreement the City enters into with industries located within its extraterritorial jurisdiction. The contracts specify payments to be made to the City in lieu of ad valorem taxes in exchange for limited immunity from annexation of specific properties during the seven-year terms of the agreements. Intergovernmental Revenue. Contributions received from the State and Federal Government in the form of grants and shared revenues. Internal Service Fund. Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis, for example, the Garage Fund. Investments. Securities held for the production of revenues in the form of interest or lease payments. Levy. (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun) The total amount of taxes, special assessments, or service charges imposed by a government. Long-Term Debt. Debt with a maturity of more than one year after the date of issuance. Miscellaneous Funds. Funds used to account for miscellaneous special revenue sources, which are required to finance specific activities. Mixed Beverage Tax. A tax rate of ten (10%) percent imposed on the gross receipt of a Licensee for the sale, preparation, or service of mixed beverages or from the sale of ice or non-alcoholic beverages and consumed on the premises of the permittee. City of Baytown 303 FY23 Adopted Budget CITY OF BAYTOWN BUDGET GLOSSARY Modified Accrual Basis. The accrual basis of accounting adapted to the governmental fund type spending measurement focus. Under it, revenues are recognized when they become both measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is incurred except for (1) inventories of materials and supplies which may be considered expenditures either when purchased or when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation, sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which larger-than- normal accumulations must be disclosed in the notes to the financial statements; and (4) principal and interest on long-term debt which are generally recognized when due. Municipal Development District (MDD). On May 5, 2001, in the general election, the citizens of the City of Baytown voted to authorize the creation of the Baytown Municipal Development District and the imposition of a sales and use tax at the rate of one-half of one percent for the purpose of financing economic development projects that provide economic benefit and diversify the economic base of the community. Object Code. Expenditure classification according to the types of items purchased or services obtained; for example, personal services, supplies, maintenance and capital. Objectives. Quantifiable steps toward accomplishing the stated goals. Each will have a specific time frame or measurable achievement. Objectives should be reached or completed within the fiscal year. Operating Budget. Plans of current expenditures and the proposed means of financing them. The annual operating budget (or, in the case of some state governments, the biennial operating budget) is the primary means by which most of the financing acquisition, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Even where not required by law, however, annual operating budgets are essential to sound financial management and should be adopted by every government. Operating Expenses. Proprietary fund expenses which are directly related to the fund's primary service activities. Operating Grants. Grants which the grantor to operating purposes restricts or which may be used for either capital or operating purposes at the discretion of the grantee. Operating Income. The excess of proprietary fund operating revenues over operating expenses. Operating Revenues. Proprietary fund revenues, which are directly related to the fund's primary service activities. They consist primarily of user charges for services. Operating Transfers. All interfund transfers other than residual equity transfers. Ordinance. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Ordinarily, the statutes or charter will specify or imply those legislative actions, which must be by ordinance and those, which may be by resolution. Revenue raising measures, such as the imposition of taxes, special assessments and service charges, universally require ordinances. Other Financing Sources. Governmental fund general long-term debt proceeds, operating transfers out, and material proceeds of fixed asset dispositions. Such amounts are classified separately from revenues. Overlapping Debt. The proportionate share of the debts of local governments located wholly or in part within the limits of the reporting government, which must be borne by property within each government. Performance Measures. Specific quantitative and qualitative measures of work performed as an objective of the department. Personnel Costs. Costs related to compensating employees, including salaries, wages, insurance, payroll taxes and retirement contributions. City of Baytown 304 FY23 Adopted Budget CITY OF BAYTOWN BUDGET GLOSSARY Productivity Measures. Criteria used to reflect how well a program is performing its activities to meet the needs of the public and the organization. They should measure productivity, effectiveness, efficiency or the impact of a service provided. While activity measures indicate "how much" activity the division/department is performing, productivity measures identify "how well" the division/department is performing. Program Description. Describe the nature of service delivery provided at this level of funding. It clearly explains how service delivery will be different from the prior budget year. Program Goals. Describes the purpose or benefit the division/department plans to provide to the community and/or organizations it serves. Goals identify the end result the division/department desires to achieve with its activities. Goals are often ongoing and may not be achieved in one year. Program Objectives. Quantifiable steps toward accomplishing stated goals having a specific time frame or measurable achievement. Objectives should be able to be reached or completed within the current fiscal year. Objective statements are not required for every activity performed, but should focus on the major steps necessary for achieving established goals. Property Tax. Taxes levied on both real and personal property according to the property's valuation and the tax rate. Proprietary Funds. Funds accounted for on a flow of economic resources measurement focus. The accounting objectives are a determination of net income, financial position and changes in cash flow. All assets and liabilities associated with a Proprietary Fund's activities are included on its balance sheet. Proprietary Fund equity is segregated into contributed capital and retained earnings. Reserve. An account to use to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Reserve for Encumbrances. An account used to set aside a portion of fund balance for obligations from the previous fiscal year. Residual Equity Transfers. Non-recurring or non-routine transfers of equity between funds. Resolution. A special or temporary order of a legislative body requiring less legal formality than an ordinance or statute. Revenue Bonds. Bonds whose principal and interest are payable exclusively from earnings of an Enterprise Fund. Revenues. (1) Increases in government fund type net current assets from other than expenditure refunds and residual equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers in are classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1, operating transfers in are classified separately from revenues. Risk Management Fund. To account for the operation of a self-insured retention fund for health services for all City employees and that relate to workers’ compensation claims. Claims are primarily administered by an outside agency. Sales Tax. A general "sales tax" is levied on persons and businesses selling merchandise or services in the city limits on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this tax are for the use and benefit of the City. Sanitation Fund. Fund used to account for the provision of services to the residents of the City. All activities necessary to provide such services are accounted for in the fund, including, but not limited to, administration, operations, maintenance, and financing and related debt service. Special Revenue Funds. Funds which account for revenues from specific taxes or other revenue sources which by law, or other agreement such as a Trust, are designated to finance particular functions or activities of government and which, therefore, cannot be diverted to other uses. City of Baytown 305 FY23 Adopted Budget CITY OF BAYTOWN BUDGET GLOSSARY Storm Water Utility Fund. The Clean Water Act (CWA) was enacted in 1972 to protect surface waters, such as lakes, rivers, and coastal areas. National Pollutant Discharge Elimination System (NPDES) permits were introduced to increase accountability for protecting water quality. This required industrial and municipal wastewater dischargers of pollutants into the waters of the US from a point source to obtain a NPDES permit. The final Phase II regulations that affect smaller communities, such as Baytown, were signed in October 1999. Small municipal separate storm sewer systems (MS4s) programs, such as Baytown’s, are required to participate. These MS4 programs should be developed and implemented in phases over the next five years. An advance from the General Fund to provide funds for start-up costs associated with the program was provided in 2003. First year costs included funding for a storm water utility feasibility study. Future funding is proposed from developing storm water utility fees to provide a dedicated funding source for the program. The Texas Legislature provided the procedures necessary to establish a storm water utility fee in Chapter 402 of the Local Government Code. Cities were required to file an application for a permit from the Texas Commission on Environmental Quality by December 2003. Street Maintenance Tax. In 2001 the Texas Legislature passed House Bill 445, which allows cities to raise their local sales tax rate by 0.25 percent if the funds are dedicated to street maintenance and repair. On May 15, 2004, in the general election, the citizens of the City of Baytown voted to authorize the imposition of a street maintenance sales tax. This sales tax must be reapproved every four years by voters or it will expire. In November 2011, reauthorized early due to Senate Bill100, Baytown citizens overwhelmingly reapproved the sales tax in order to continue this beneficial program. This fund will account for the revenues collected from this sales tax and may only be used to maintain and repair municipal streets that exist when the tax is adopted. Tax Increment Reinvestment Zone (TIRZ). A financing tool created by the state legislative to promote, develop, encourage and maintain housing, educational facilities, employment, commerce and economic development in the City. Tax Levy. The total amount to be raised by general property taxes for operating and debt service purposes. Tax Rate. The amount of tax stated in terms of a unit of the tax base, for example, $.50 per $100 (one hundred dollars) assessed valuation of taxable property. Tax Rate Limit. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies for all purposes and of all governments, state and local, having jurisdiction in a given area. Tax Roll. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll and the assessment roll are combined, but even in these cases the two can be distinguished. Taxes. Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits such as special assessments. Neither does the term include charges for services rendered only to those paying such charges as, for example, sewer service charges. Technical Adjustments. Represents adjustments made by the City Council to the Proposed Budget for the Final Adopted Budget. Texas Commission on Environmental Quality (TCEQ). The environmental agency for the State of Texas. Transfers In/Out. Amounts transferred from one fund to another to assist in financing the services of the recipient fund. Transmittal Letter. A general discussion of the proposed budget presented in writing as a part of the budget document. The transmittal letter explains the principal budget issues and presents the recommendations made by the City Manager. Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount of money still available for future purchases. City of Baytown 306 FY23 Adopted Budget CITY OF BAYTOWN BUDGET GLOSSARY Unreserved Fund Balance. The portion of a fund’s balance that is not restricted for a specific purpose and is available for general appropriation. Water and Sewer Fund. Fund used to account for the rendering of water and sewer services to the residents of the City. Activities of the fund include the administration, operation and maintenance of the water and sewer system, and billing and collection activities. The fund also accounts for the accumulation of resources for, and the payment of, long-term debt principal and interest for revenue bonds and obligations under capital leases. All costs are financed through charges made to utility customers with rates reviewed regularly and adjusted if necessary to ensure the integrity of the fund. Water and Wastewater Interest and Sinking (WWIS) Fund. A fund established to account for the City's obligation to pay the principal and interest of all bonds and other debt instruments according to a pre-determined payment schedule. Working Capital. The amount by which total current assets exceed total current liabilities. Workload Measures. Reflects major activities of the division/department. They indicate the amount of work that has been done in the past and projected workload levels for the current and next years. Workload measures should be able to be tracked with a reasonable amount of time and effort. City of Baytown 307 FY23 Adopted Budget City of Baytown 308 FY23 Adopted Budget ORDINANCE NO. 15,202 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS, ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR, BEGINNING OCTOBER 1, 2022, AND ENDING SEPTEMBER 30, 2023, IN ACCORDANCE WITH THE CHARTER AND ORDINANCES OF THE CITY OF BAYTOWN; AND PROVIDING FOR THE PUBLICATION AND EFFECTIVE DATE THEREOF. WHEREAS, the City Manager of the City of Baytown has submitted to the City Council a budget estimate of the revenues of said City and the expenses of conducting the affairs thereof for the ensuing fiscal year, beginning October 1, 2022, and ending September 30, 2023, and which said estimate has been compiled from detailed information obtained from the several departments, divisions, and offices of the City containing all information as required by the Charter of the City of Baytown; and WHEREAS, the City Council has received said City Manager's estimate and held a public hearing thereon as provided by Section 44 of the Charter and Section 102.006 of the Texas Local Government Code; and WHEREAS, after full and final consideration of the public hearing and after certain revisions to the proposed budget, it is the opinion of the Council that the budget as revised should be approved and adopted; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS: Section 1: That the budget estimate of the revenues of the City of Baytown and the expenses of conducting the affairs thereof for the ensuing fiscal year, beginning October 1, 2022, and ending September 30, 2023, as finally submitted to the City Council by the City Manager of said City (a copy of which is on file in the City Clerk's office) be, and the same is in all things, adopted and approved as the budget estimate of all the current expenses as well as the fixed charges against said City for the fiscal year beginning October 1, 2022, and ending September 30, 2023. Section 2: That the sum of ONE HUNDRED FORTY-EIGHT MILLION FOUR HUNDRED EIGHTY THOUSAND EIGHT HUNDRED TWO AND NO; 100 DOLLARS 148,480,802.00) is hereby appropriated out of the General Fund for the payment of Operating Expenses and Capital Outlay of the City Government. Section 3: That the sum of TWENTY-SIX MILLION FOUR HUNDRED TWENTY- THREE THOUSAND NINE HUNDRED THREE AND NOi 100 DOLLARS ($26,423,903.00) is hereby appropriated out of the General Debt Service Fund for the purpose of paying the accruing interest and redeeming the bonds and debts as they mature on the General Debt Service Fund. Section 4: That the sum of TWO MILLION NINE HUNDRED TWENTY-THREE THOUSAND FIVE HUNDRED ONE AND NO 100 DOLLARS ($2,923,501.00) is hereby appropriated out of the Hotel/Motel Fund for the payment of Operating Expenses and Capital Outlay of the City Government. City of Baytown FY23 Adopted Budget309 Section 5: That the sum of FOUR MILLION FORTY-NINE THOUSAND FOUR HUNDRED FIVE AND NO/ 100 DOLLARS ($4,049,405.00) is hereby appropriated out of the Aquatics Fund for the payment of Operating Expenses and Capital Outlay of the City Government. Section 6: That the sum of FORTY-NINE MILLION FOUR HUNDRED SEVENTEEN THOUSAND SIX HUNDRED SIXTEEN AND NO'100 DOLLARS 49,417,616.00) is hereby appropriated out of the Water and Sewer Fund for Operating Expenses and Capital Outlay Costs. Section 7: That the sum of TWELVE MILLION TWO HUNDRED TWENTY-ONE THOUSAND THREE HUNDRED NINE AND NO.100 DOLLARS ($12,221,309.00) is hereby appropriated out of the Water and Wastewater Interest and Sinking Fund for the purpose of paying the accruing interest and redeeming the bonds and debts as they mature. Section 8: That the sum of EIGHT MILLION SEVENTY THOUSAND FIVE HUNDRED SIXTY-FIVE AND NO 100 DOLLARS ($8,070,565.00) is hereby appropriated out of the Sanitation Fund for the Operating Expenses and Capital Outlay of the municipally owned Solid Waste Collection System. Section 9: That the sum of FIVE MILLION ONE HUNDRED THIRTY-THREE THOUSAND FIVE HUNDRED NINETY-SIX AND N0:100 DOLLARS ($5,133,596.00) is hereby appropriated out of the Storm Water Utility Fund for payment of Operating Expenses and Capital Outlay of the City Government. Section 10: That the sum of THREE MILLION THREE HUNDRED EIGHTY-FOUR THOUSAND FIVE HUNDRED TWENTY-THREE AND NOi 100 DOLLARS ($3,384,523.00) is hereby appropriated out of the Garage Fund for the Operating Expenses and Capital Outlay for Municipal Garage Services System and Activities. Section 11: That the sum of FOUR HUNDRED THIRTEEN THOUSAND FOUR HUNDRED SEVENTY-NINE AND NOi 100 DOLLARS ($413,479.00) is hereby appropriated out of the Warehouse Operations Fund for the Operating Expenses and Capital Outlay for Central Warehouse Activities. Section 12: That the City Manager is hereby authorized to transfer any unencumbered appropriation balance or portion thereof between general classifications of expenditures within an office, department or agency, in accordance with Section 68 of the Charter. Section 13: That the City Manager shall have the authority to increase a department's line item budget by the amount equal to outstanding purchase orders as of September 30, 2023, to be appropriated out of the Fund Balance. Section 14: This ordinance shall be and remain in full force and effect from and after its passage and approval of the City Council, and it shall be published once each week for two (2) consecutive weeks in the official newspaper of the City of Baytown. City of Baytown FY23 Adopted Budget310 INTRODUCED, READ and PASSED by the affirmative vote of the City Council of the City of Baytown this the 22nd day of September, 2022. NDON CAPETILL ,Mayor ATTEST: 0 gpYTO,y e N AIVGEL A ACKS ,lVity cI J}, yn• °° a°/e APPROVED AS O t SCOTT LEMON10, City Attorney R: Karen Anderson ORDINANCES\2022\2022.09.22WdoptCityBudget.docx City of Baytown FY23 Adopted Budget311 ORDINANCE NO. 15,216 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS, ADOPTING THE RATE AND TAX LEVY FOR GENERAL FUND MAINTENANCE AND OPERATIONS AND DEBT SERVICE FOR THE CITY OF BAYTOWN FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2023, UPON ALL TAXABLE PROPERTY IN SAID CITY OF BAYTOWN IN ACCORDANCE WITH THE LAWS OF THE STATE OF TEXAS AND THE CHARTER PROVISIONS AND ORDINANCES OF SAID CITY; PROVIDING A REPEALING CLAUSE; CONTAINING A SAVINGS CLAUSE; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. WHEREAS,the City's tax rate consists of the following two components: 1. the rate that,if applied to the total taxable value,will impose the amount of taxes needed to pay debt service; and 2. the rate that,if applied to the total taxable value,will impose the amount of taxes needed to fund maintenance and operations expenditures of the City for the next year; and WHEREAS, the proposed tax rate of $0.46312 per $100 valuation for maintenance and operations,together with the proposed tax rate of$0.28688 per$100 valuation for debt service,does not exceed either the no-new-revenue tax rate or the voter-approval tax rate; and WHEREAS, THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENENCE AND OPERATIONS THAN LAST YEARS' TAX RATE, THE TAX RATE WILL EFFECTIVELY BE RAISED BY 6.68 PERCENT AND WILL RAISE TAXES FOR MAINTENENACE AND OPERATIONS ON A$100,000 HOME BY APPROXIMATELY$-6.19; AND WHEREAS,the City,in accordance with Chapter 26 of the Texas Tax Code,desires to adopt the tax rate for maintenance and operations and the tax rate for debt service for the fiscal year ending September 30,2023;NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,TEXAS: Section 1: That the facts and matters set forth in the recitals of this Ordinance are hereby found to be true and correct and are adopted by the City Council. Section 2: That the City Council of the City of Baytown hereby adopts and sets for the fiscal year ending September 30, 2023, an ad valorem tax rate of $0.46312 for each ONE HUNDRED DOLLARS ($100.00)of assessed value of property located within the city limits of the City of Baytown on January 1,2022,made taxable by law,which said taxes,when collected,shall be apportioned among funds and departments of City Government of the City of Baytown for the purpose of General Fund Maintenance and Operations. Section 3: That the ad valorem tax rate of$0.46312,as set forth in Section 2,is hereby levied and shall be assessed and collected on one hundred percent(1001 u)of each ONE HUNDRED DOLLARS 100.00)worth of property located within the city limits of the City of Baytown on January 1, 2022,as valued by the Harris County Appraisal District or the Chambers County Appraisal District and made taxable by law. City of Baytown FY23 Adopted Budget312 Section 4: That the City Council of the City of Baytown hereby adopts and sets for the fiscal year ending September 30, 2023, an ad valorem tax rate of $0.28688 for each ONE HUNDRED DOLLARS ($100.00)of assessed value of property located within the city limits of the City of Baytown on January 1, 2022,made taxable by law,which said taxes,when collected, shall be apportioned among funds and departments of City Government of the City of Baytown for the purpose of Debt Service. Section 5: That the ad valorem tax rate of$0.28688,as set forth in Section 4,is hereby levied and shall be assessed and collected on one hundred percent(100%)of each ONE HUNDRED DOLLARS 100.00)worth of property located within the city limits of the City of Baytown on January 1,2022,as valued by the Harris County Appraisal District or the Chambers County Appraisal District and made taxable by law. Section 6: That the Tax Assessor and Collector of the City of Baytown is hereby directed to assess, extend and enter upon the Tax Rolls of the City of Baytown, Texas, for the current year the amounts and rates herein levied, and to keep a current account of same. All collection of such taxes, as well as collection of taxes owed for prior years,to include penalty and interest thereof,shall be deposited in the official depository of the City of Baytown to be distributed between the General Fund and the Debt Service Fund on a basis determined by the percentage that each be to the total tax rate. Section 7: All ordinances or parts of ordinances inconsistent with the terms of thi- ordinam.v are hereby repealed;provided,however,that such repeal shall be only to the extent of such inconsistency, and in all other respects,this ordinance shall be cumulative of other ordinances regulating and governing the subject matter coN ered by this ordinance. Section 8: If any provision, section, exception, subsection, paragraph, sentence, clause or phrase of this ordinance or the application of same to any person or set of circumstances shall for any reason be held unconstitutional, void or invalid, such invalidity shall not affect the validity of the remaining provisions of this ordinance or their application to other persons or sets of circumstances; and to this end,all provisions of this ordinance are declared to be severable. Section 9: This ordinance shall take effect immediately from and after its passage by the City Council of the City of Baytown. INTRODUCED, READ, and PASSED by the affirmative vote of the City Council of the City of Baytown this the 13'day of October,2022. BRANDON CAPETILLO, Mayor t yTc UY/ TFATTEST:p.,. Ye• Y ANGELA JA KSON,C k k Ve•"u APPROV 'D ' TO FORM: r SCOTT Ltk4OND, City Attorney V Karen Anderson'•.ORDINANCES\2022\2022.10.131Tax Rate Ordinance FY23.docx(Finance) City of Baytown FY23 Adopted Budget313 ORDINANCE NO.14,803 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS,ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR, BEGINNING OCTOBER I,2021,AND ENDING SEPTEMBER 30,2022,IN ACCORDANCE WITH THE CHARTER AND ORDINANCES OF THE CITY OF BAYTOWN;AND PROVIDING FOR THE PUBLICATION AND EFFECTIVE DATE THEREOF. WHEREAS, the City Manager of the City of Baytown has submitted to the City Council a budgetestimateof therevenuesof saidCityandthe expensesof conductingthe affairsthereoffor the ensuing fiscal year, beginningOctober 1, 2021, and ending September 30, 2022, and which said estimate has been compiled from detailed information obtained from the several departments, divisions, and offices of the City containing all information as required by the Charter of the City of Baytown;and WHEREAS, the City Council has received said City Manager's estimate and held a public hearing thereon as provided by Section 44 of the Charter and Section 102.006 of the Texas Local Government Code;and WHEREAS,after full and final consideration of the public hearing and after certain revisions to the proposed budget, it is the opinion of the Council that the budget as revised should be approved and adopted;NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,TEXAS: Section 1:That the budget estimate of the revenues of the City of Baytown and the expenses of conducting the affairs thereof for the ensuing fiscal year,beginning October 1, 2021, and ending September 30, 2022, as finally submitted to the City Council by the City Manager of said City (a copy of which is on file in the City Clerk's office)be, and the same is in all things, adopted and approved as the budget estimate of all the current expenses as well as the fixed charges against said City for the fiscal year beginning October 1,2021,and ending September 30, 2022. Section 2:That the sum of ONE HUNDRED THIRTY-SIX MILLION NINE HUNDRED EIGHTEEN THOUSAND FOUR HUNDRED ELEVEN AND NO/100 DOLLARS 136,918,411.00)is hereby appropriated out of the General Fund for the payment of Operating Expenses and Capital Outlay of the City Government. Section 3:That the sum of TWENTY-FIVE MILLION TWO HUNDRED SEVENTY-SIX THOUSAND FIVE HUNDRED NINETEEN AND NO/100 DOLLARS 25,276,519.00)is hereby appropriated out of the General Debt Service Fund for the purpose of paying the accruing interest and redeeming the bonds and debts as they mature on the General Debt Service Fund. Section 4:That the sum of FOUR MILLION SIX HUNDRED NINE THOUSAND SEVEN HUNDRED FIFTEEN AND NO/100 DOLLARS ($4,609,715.00)is hereby appropriated City of Baytown FY23 Adopted Budget314 out of the Hotel/Motel Fund for the payment of Operating Expenses and Capital Outlay ofthe City Government. Sections:That the sum of FOUR MILLION ONE HUNDRED EIGHTY-FIVE THOUSAND TWO HUNDRED FORTY-FIVE AND NO/lOO DOLLARS ($4,185,245.00)is hereby appropriated out of the Aquatics Fund for the payment of Operating Expenses and Capital Outlay of the City Government. Section 6:That the sum of FORTY-NINE MILLION NINE HUNDRED SEVENTY THOUSAND SEVEN HUNDRED FIFTY-THREE AND NO/100 DOLLARS ($49,970,753.00) is hereby appropriated out of the Water and Sewer Fund for Operating Expenses and Capital Outlay Costs. Section 7:That the sum of NINE MILLION TWO HUNDRED NINETY-SEVEN THOUSAND FORTY-SEVEN AND NO/100 DOLLARS ($9,297,047.00) is hereby appropriated out of the Water and Wastewater Interest and Sinking Fund for the purpose of paying the accruing interest and redeeming the bonds and debts as they mature. Section 8:That the sum of SEVEN MILLION FIFTY-FIVE THOUSAND EIGHT HUNDRED TWO AND NO/100 DOLLARS ($7,055,802.00)is hereby appropriated out of the Sanitation Fund for the Operating Expenses and Capital Outlay of the municipally owned Solid Waste Collection System. Section 9:That the sum of FOUR MILLION NINE HUNDRED NINETY-SIX THOUSAND TWO HUNDRED NINETY AND NO/100 DOLLARS ($4,996,290.00)is hereby appropriated out of the Storm Water Utility Fund for payment of Operating Expenses and Capital Outlay of the City Government. Section 10:That the sum of TWO MILLION SIX HUNDRED NINETEEN THOUSAND SEVEN HUNDRED SIXTY AND NO/100 DOLLARS ($2,619,760.00)is hereby appropriated out of the Garage Fund for the Operating Expenses and Capital Outlay for Municipal Garage Services System and Activities. Section 11:That the sum of THREE HUNDRED FIFTY-THREE THOUSAND NINE HUNDRED THIRTY-SEVEN AND NO/IOO DOLLARS ($353,937.00)is hereby appropriated out of the Warehouse Operations Fund for the Operating Expenses and Capital Outlay for Central Warehouse Activities. Section 12:That the City Manager is hereby authorized to transfer any unencumbered appropriation balance or portion thereof between general classifications of expenditures within an office,department or agency,in accordance with Section 68 of the Charter. Section 13:That the City Manager shall have the authority to increase a department's line item budget by the amount equal to outstanding purchase orders as of September 30, 2022, to be appropriated out of the Fund Balance. City of Baytown FY23 Adopted Budget315 City of Baytown FY23 Adopted Budget316 ORDINANCE NO.14,828 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN,TEXAS, ADOPTING THE RATE AND TAX LEVY FOR GENERAL FUND MAINTENANCE AND OPERATIONS AND DEBT SERVICE FOR THE CITY OF BAYTOWN FOR THE FISCAL YEAR ENDING SEPTEMBER 30,2022,UPON ALL TAXABLE PROPERTY IN SAID CITY OF BAYTOWN IN ACCORDANCE WITH THE LAWS OF THE STATE OF TEXAS AND THE CHARTER PROVISIONS AND ORDINANCES OF SAID CITY;PROVIDING A REPEALING CLAUSE;CONTAINING A SAVINGS CLAUSE;AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. WHEREAS,the City's tax rate consists of the following two components; 1.the rate that,if applied to the total taxable value,will impose the amount of taxes needed to pay debt service;and 2. the rate that,if applied to the total taxable value,will impose the amount of taxes needed to fund maintenance and operations expenditures of the City for the next year; and WHEREAS,the proposed tax rate of $0.48931 per $100 valuation for maintenance and operations, together with the proposed tax rate of $0.29569 per $100 valuation for debt service,does not exceed either the no-new revenue tax rate or the voter-approval tax rate; and WHEREAS,the City, in accordance with Chapter 26 of the Texas Tax Code,desires to adopt the tax rate for maintenance and operations and the tax rate for debt service for the fiscal year ending September 30,2022;NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,TEXAS: Section I:That the facts and matters set forth in the recitals of this Ordinance are hereby found to be true and coiTect and are adopted by the City Council. Section 2:That the City Council of the City of Baytown hereby adopts and sets for the fiscal year ending September 30, 2022, an ad valorem tax rate of $0.48931 for each ONE HUNDRED AND NO/100 DOLLARS ($100.00)of assessed value of property located within the city limits of the City of Baytown on January I,2021,made taxable by law,whieh said taxes, when collected, shall be apportioned among ftinds and departments of City Government of the City of Baytown for the purpose of General Fund Maintenance and Operations. Section 3:That the ad valorem tax rate of $0.48931,as set forth in Section 2, is hereby levied and shall be assessed and collected on one hundred percent (100%)of eaeh ONE HUNDRED AND NO/I00 DOLLARS ($100.00)worth of property located within the city limits of the City of Baytown on January I, 2021,as valued by the Harris County Appraisal District or the Chambers County Appraisal District and made taxable by law. Section 4:That the City Council of the City of Baytown hereby adopts and sets for the fiscal year ending September 30, 2022, an ad valorem tax rate of $0.29569 for each ONE HUNDRED AND NO/100 DOLLARS ($100.00)of assessed value of property located within the city limits of the City of Baytown on January I,2021,made taxable by law,which said taxes,when collected, shall be apportioned among funds and departments of City Govemment of the City of Baytown for the purpose of Debt Service. Section 5:That the ad valorem tax rate of $0.29569,as set forth in Section 4, is hereby levied and shall be assessed and collected on one hundred percent (100%)of each ONE HUNDRED AND NO/100 DOLLARS ($100.00)worth of property located within the city limits of the City of Baytown on Januaiy 1, 2021,as valued by the Harris County Appraisal District or the Chambers County Appraisal District and made taxable by law. City of Baytown FY23 Adopted Budget317 City of Baytown FY23 Adopted Budget318 CITY OF BAYTOWN 2401 Market Street P.O. Box 424 Baytown, Texas 77522-0424 www.baytown.org City of Baytown FY23 Adopted Budget