Ordinance No. 15,759 ORDINANCE NO. 15,759
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS,
AUTHORIZING AN AMENDMENT TO THE FISCAL YEAR 2024 BUDGET FOR
ENCUMBRANCES CARRIED FORWARD FROM FISCAL YEAR 2023,INTERFUND
TRANSFERS FOR DEBT REQUIREMENTS, CAPITAL PROJECTS, AND
CONTRIBUTIONS MADE TO DEPARTMENTS AND PROVIDING FOR THE
EFFECTIVE DATE THEREOF.
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WHEREAS, on the 14`h day of September, 2023, after considering the proposed budget together
with the testimony and information received at the public hearings,the City Council of the City of Baytown,
Texas,adopted the City's 2023-24 fiscal year budget; and
WHEREAS,pursuant to Section 102.010 of the Texas Local Government Code, the City Council
may make changes in the budget for municipal purposes;and
WHEREAS,the Director of Finance for the City of Baytown has recommended amendments to the
City's 2023-24 fiscal year budget for municipal purposes; and
WHEREAS, the City Council of the City of Baytown, after considering the submitted budget
amendments, believes that the changes are consistent with the interest of the residents of the City; NOW
THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS:
Section 1: That all matters and facts set forth in the recitals hereinabove are found to be true
and are approved by the City Council of the City of Baytown, Texas.
Section 2: That the City Council of the City of Baytown, Texas, hereby authorizes the
amendments to the City of Baytown's 2023-24 fiscal year budget, attached hereto as Exhibit "A" and
incorporated herein for all intents and purposes.
Section 3: 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 affiruiak-v� °ote of the City Qouncil of the City of
Baytown this the 28"day of March,2024.
ON CAPETILL0, yor
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VED S FORM: F OF Z�
SCOTT LE O D, City Attorney
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CITY OF BAYTOWN
FY24 BUDGET ADJUSTMENT
PROPOSED FY24
FUNDING SOURCE FY24 ADOPTED BUDGET TOTAL BUDGET �'
BUDGET CHANGE
ADJUSTMENT ADJUSTMENT
GOVERNMENTAL FUNDS $ 161,661,745 $ 1,190,530 $ 162,852,275 0.74%
ENTERPRISE FUNDS $ 90,773,267 $ (1,829,798) $ 88,943,469 -2.02%
CAPITAL IMPROVEMENT FUNDS $ 42,042,769 $ 4,670,000 $ 46,712,769 48.88%
CU COMPONENT UNIT FUNDS $ 58,458,909 $ 4,133,994 $ 62,592,903 7.07%
SP SPECIAL REVENUE FUNDS $ 35,172,343 $ $ 35,172,343 0.00%
TOTAL REVENUES $ 388,109,033 $ 8,164,727 $ 396,273,760 2.10%
MGOVERNMENTAL FUNDS $ 164,744,962 $ 4,203,523 $ 168,948,485 2.55%
rmmlENTERPRISE FUNDS 92,734,158 898,433 $ 93,632,S91 0.97%
MCAPITAL IMPROVEMENT FUNDS 46,388,419 21,317,650 $ 67,706,069 45.95%
CU COMPONENT UNIT FUNDS 73,998,783 2,617,742 $ 76,616,526 3.54%
5P SPECIAL REVENUE FUNDS 7,036,184 5,706,021 $ 12,742,206 81.10%
TOTAL EXPENDITURES $ 384,902,507 $ 34,743,368 $ 419,645,876 9.03%
EXCESS(DEFICIT) REVENUES OVER
EXPENDITURES $ 3,206,526 $ (26,578,642) $ (23,372,116)
CITY OF BAYTOWN
FY24 BUDGET ADJUSTMENT
Proposed FY24
Funding Source FY24 Adopted Budget TOTAL % CHANGE
Budget Adjustment BUDGET
ADJUSTMENT
REVENUES
m GOVERNMENTAL FUNDS
General Fund 134,091,604 66,530 134,158,134 0.05%
Debt Service 25,827,564 1,124,000 26,951,564 4.35%
Hotel/Motel Tax Fund 1,742,577 - 1,742,577 0.00%
TOTAL GOVERNMENTAL 161,661,745 1,190,530 162,852,275 0.74%
® ENTERPRISE FUNDS
Aquatics Fund 3,893,309 - 3,893,309 0.00%
Water&Sewer Fund 54,362,473 54,362,473 0.00%
W&S Sinking Fund 16,401,685 (1,829,798) 14,571,887 -11.16%
Sanitation 7,616,804 7,616,804 0.00%
Storm Water Utility Fund 5,058,792 5,0S8,792 0.00%
Internal Service Funds 3,440,204 3,440,204 0.00%
TOTAL ENTERPRISE FUND 90,773,267 (1,829,798) 88,943,469 -2.02%
CAPITAL IMPROVEMENT FUNDS
General CIPF 17,547,758 320,000 17,867,758 1.82%
Water&Sewer CIPF 24,495,011 4,350,000 28,845,011 17.76%
TOTAL CIPF 42,042,769 4,670,000 46,712,769 11.11%
CU
COMPONENT UNIT FUNDS
BAWA 16,597,108 - 16,597,108 0.00%
BAWA CIPF 24,873,290 - 24,873,290 0.00%
BAWA Debt Service 4,133,994 4,133,994 7.24%
CCPD(POLICE) 2,542,753 - 2,542,7S3 0.00%
Fire/EMS Special District 2,561,454 2,561,454 0.00%
Municipal Dev.District 8,824,304 8,824,304 0.00%
Tax Increment Reinvestment 3,060,000 - 3,060,000 0.00%
TOTAL COMPONENT UNIT 58,458,909 4,133,994 62,592,903 7.07%
SP
SPECIAL REVENUE FUNDS
Muncipal Court Fund 224,025 23,923 247,948 10.68%
Street Maintenance Fund 4,576,093 - 4,576,093 0.00%
Capital Replacement Fund 3,790,000 3,790,000 0.00%
Water&Sewer Impact Fees 3,199,000 3,199,000 0.00%
Medical Benefits Fund 17,374,385 17,374,385 0.00%
Odd Trust&Agency Fund 400,000 400,000 0.00%
Other Special Revenue Funds 5,832,865 5,832,865 0.00%
TOTAL SPECIAL REV FUNDS 35,172,343 - 35,172,343 0.00%
GRAND TOTAL REVENUES $ 388,109,033 $ 8,164,727 $ 396,273,760 2.10%
CITY OF BAYTOWN
FY24 BUDGET ADJUSTMENT
Proposed FY24
Funding Source FY24 Adopted Budget TOTAL % CHANGE
Budget Adjustment BUDGET
ADJUSTMENT
EXPENDITURES
m GOVERNMENTAL FUNDS
General Fund 136,101,851 2,817,086 138,918,937 2.07%
Debt Service 27,068,000 27,068,000 0.00%
Hotel/Motel Tax Fund 1,575,111 1,386,437 2,961,548 88.02%
TOTAL GOVERNMENTAL 164,744,962 4,203,523 168,948,485 2.55%
® ENTERPRISE FUNDS
Aquatics Fund 4,534,549 7,381 4,541,930 0.16%
Water&Sewer Fund 54,652,228 1,803,097 56,455,326 3.30%
W&S Sinking Fund 16,091,336 (1,594,799) 14,496,537 -9.91%
Sanitation 8,308,309 - 8,308,309 0.00%
Storm Water Utility Fund 5,323,566 651,570 5,975,136 12.24%
Internal Service Funds 3,824,170 31,183 3,855,353 0.82%
TOTAL ENTERPRISE FUND 92,734,158 898,433 93,632,591 0.97%
i
CAPITAL IMPROVEMENT FUNDS
General CIPF 17,547,758 11,660,524 29,208,282 66.45%
Water&Sewer CIPF 28,840,661 9,657,126 38,497,787 33.48%
TOTAL CIPF 46,388,419 21,317,6S0 67,706,069 45.95%
CU
COMPONENT UNIT FUNDS
BAWA 16,040,446 21,910 16,062,356 0.14%
BAWA CIPF 24,873,290 476,566 25,349,856 1.92%
BAWA Debt Service 4,133,994 4,133,994 0.00%
CCPD(POLICE) 3,329,909 1,468,092 4,798,001 44.09%
Fire/EMS Special District 2,756,636 296,790 3,053,426 10.77%
Municipal Dev.District 8,371,852 335,389 8,707,241 4.01%
Tax Increment Reinvestment 14,492,656 18,995 14,511,651 0.13%
TOTAL COMPONENT UNIT 73,998,783 2,617,742 76,616,526 3.S4%
SP
SPECIAL REVENUE FUNDS
Street Maintenance Fund 6,683,232 283,929 6,967,161 4.25%
Water&Sewer Impact Fees 1,000,000 675,090 1,675,090 67.51%
Capital Replacement Fund 10,000,000 1,077,458 11,077,458 10.77%
Medical Benefits Fund 22,086,660 (665,060) 21,421,599 -3.01%
Muncipal Court Fund 304,278 249 304,527 0.08%
Odd Trust&Agency Fund 1,341,636 46,806 1,388,442 3.49%
Other Special Revenue Funds 5,390,270 5,658,967 11,049,237 104,98%
TOTAL SPECIAL REV FUNDS 7,036,184 5,706,021 12,742,206 81.10%
GRAND TOTAL EXPENDITURES $ 384,902,507 $ 34,743,368 $ 419,645,876 9.03%
GOVERNMENTAL
101-General Fund
FY24
FY24 Adopted Proposed Budget Total Budget
Description/Department Budget Adjustment Adjustment
Revenues $ 134,091,604 $ 66,530 $ 134,158,134
Expenditures:
General Administration 1,309,506 - 1,309,506
Fiscal Operations 51058,703 5,058,703
Strategic Communications 1,101,185 - 1,101,185
City Attorney 1,416,222 1,609,352 3,025,574
ITS 6,340,251 5,677 6,345,927
Planning&Community Dev 4,785,573 232,656 5,018,229
Human Resources 1,520,372 1,374 1,521,746
City Clerk 1,435,041 - 1,435,041
Municipal Court 1,835,168 1,026 1,836,193
City Facilities 5,424,944 136 5,425,080
GF Overhead 6,175,080 18,200 6,193,280
Police 37,055,082 137,009 97,913,436
Fire 31,967,983 101,132 32,069,116
Public Works Administration 621,293 4,493 625,786
Streets 3,214,784 202,628 3,417,412
Traffic Control 2,346,746 46,459 2,393,205
Engineering 1,523,426 8,986 1,532,412
Environmental Health 5,837,224 29,060 5,866,284
Parks 10,438,279 358,129 10,796,408
Library 2,948,353 3,267 2,951,620
Transfers 3,746,634 57,503 3,791,634
Totals 136,101,851 2,817,086 199,627,779
Total amendment required for the encumbrance carried forward for departmental items,other contributions,and intefund
transfers.
FY24
FY24 Adopted Proposed Budget Total Budget
401 GENERAL DEBT SERVICE Budget Adjustment Adjustment
Revenues 25,827,564 $ 1,124,000 $ 26,951,564
Expenditures:
Debt Service 27,068,000 - 27,068,000
Total amendment required for the interfund transfer for Debt Requirements.
FY24
FY24 Adopted Proposed Budget Total Budget
232 HOTEL/MOTEL TAX FUND Budget Adjustment Adjustment
Revenues 1,742,577 $ 1,742,577
Expenditures:
Hotel/Motel Tax Fund 1,575,111 1,386,437 2,961,548
Total amendment required for the encumbrance carried forward for departmental items,and adjustment the budget FY24
ENTERPRISE FUNDS
FY24
FY24 Adopted Proposed Budget Total Budget
502-AQUATICS Budget Adjustment Adjustment
Revenues _ 3,893,309 $ 3,893,309
Expenditures:
Pirates Bay Water Park 4,463,598 7,550 4,471,148
Transfers 70,951 (169) 70,782
Totals 4,534,549 7,381 4,541,930
Total amendment required for the encumbrance carried forward for departmental items and interfund transfer for Debt
Requirements.
FY24
FY24 Adopted Proposed Budget Total Budget
520-WATER&SEWER Budget Adjustment Adjustment
Revenues 54,362,473 $ 54,362,473
Expenditures:
Utility Billing 3,148,707 31,073 3,179,780
Overhead GF 2,334,634 - 2,334,634
Water Distribution 20,140,171 298 20,140,469
Wastewater Collection 10,849,064 416,296 11,265,360
Debt service 2,247,384 5,430 2,252,814
Transfers 15,932,268 1,350,000 17,282,268
Totals 54,652,228 1,803,097 56,455,326
Total amendment required for the encumbrance carried forward for supplies, maintenance contracts and equipment purchases for
different divisions.
FY24
FY24 Adopted Proposed Budget Total Budget
522 WATER&WSTWTR INT&SINK Budget Adjustment Adjustment
Revenues 16,401,685 $ (1,829,798) $ 14,571,887
Expenditures:
Water&Wastewater Int&Sink Fund 8,685,000 8,685,000
Transfers 7,406,336 (1,594,799) 5,811,537
Totals 16,091,336 (1,594,799) 14,496,537
Total amendment required for the encumbrance carried forward for departmental items and interfund transfer for Debt
Requirements.
ENTERPRISE •
FY24
FY24 Adopted Proposed Budget Total Budget
500-SANITATION Budget Adjustment Adjustment
Revenues 7,616,804 $ 7,616,804
Expenditures:
Sanitation 8,308,309 8,308,309
FY24
FY24 Adopted Proposed Budget Total Budget
505-STORM WATER Budget Adjustment Adjustment
Revenues 5,058,792 $ 5,058,792
Expenditures:
Storm Water 51188,566 76,570 5,265,136
Transfers 135,000 575,000 710,000
Totals 5,323,566 651,570 5,975,136
Total amendment required for the encumbrance carried forward for departmental items and interfund transfer for Capital Projects.
FY24
FY24 Adopted Proposed Budget Total Budget
550-GARAGE Budget Adjustment Adjustment
Revenues 3,050,000 $ 3,607,794
Expenditures:
Garage Operations 3,362,723 11,196 3,373,919
Total amendment required for the encumbrance carried forward for vendor contracts
FY24
FY24 Adopted Proposed Budget Total Budget
552 INTERNAL SERVICE Budget Adjustment Adjustment
Revenues 390,204 $
Expenditures:
Warehouse Operations 461,447 19,988 481,434
Total amendment required for the encumbrance carried forward for vendor contracts
FY24
FY24 Adopted Proposed Budget Total Budget
351 CIPF-GENERAL FUND Budget Adjustment Adjustment
Revenues $ 17,547,758 $ 320,000 $ 17,867,758
Expenditures:
Projects 17,547,758 11,660,524 29,208,282
Total amendment required for the encumbrance carried forward for engineering,construction management,and special services.
FY24
FY24 Adopted Proposed Budget Total Budget
527 CIPF-WATER&SEWER Budget Adjustment Adjustment
Revenues 24,495,011 $ 4,350,000 $ 28,845,011
Expenditures:
Projects W&5 28,840,661 9,657,126 38,497,787
Total amendment required for the encumbrance carried forward for engineering,construction management,and special services.
COMPONENT UNIT FUNDS
FY24
FY24 Adopted Proposed Budget Total Budget
510-511-BAWA-DSF Budget Adjustment Adjustment
Revenues 16,597,108 $ - $ 16,597,108
Revenues Debt Service Fund - 4,133,994 4,133,994
Expenditures:
BAWA Operations 16,040,446 21,910 16,062,356
BAWA Debt Service 4,133,994 - 4,133,994
Totals 20,174,440 21,910 20,196,350
Total amendment required for the encumbrance carried forward for departmental items and interfund transfer forDebt
requiremetns.
FY24
FY24 Adopted Proposed Budget Total Budget
518-BAWA CIP Budget Adjustment Adjustment
Revenues 24,873,290 $ $ 24,873,290
Expenditures:
Projects - BAWA 24,873,290 476,566 25,349,856
Total amendment required for the encumbrance carried forward for engineering,construction management,and special services.
FY24
FY24 Adopted Proposed Budget Total Budget
206-CRIME CONTROL&PREV DISTRICT Budget Adjustment Adjustment
Revenues $ 2,542,753 $ 2,542,753
Expenditures:
CCPD(POLICE) 3,329,909 1,468,092 4,798,001
Total amendment required for the encumbrance carried forward for vendor contracts
FY24
FY24 Adopted Proposed Budget Total Budget
207- FIRE/EMS SPEC DISTRICT Budget Adjustment Adjustment
Revenues 2,561,454 $ _ 2,561,454
Expenditures:
FCPEMSD(FIRE) 1,973,511 292,415 2,265,926
Transfers 783,125 4,375 787,500
Totals 2,756,636 296,790 3,053,426
Total amendment required for the encumbrance carried forward for departmental items and interfund transfer for Debt
Requirements.
COMPONENT UNIT FUNDS(CONT-D)
FY24
FY24 Adopted Proposed Budget Total Budget
215-MUNICIPAL DEV. DIST. FUND Budget Adjustment Adjustment
Revenues 8,824,304 $ 8,824,304
Expenditures:
Projects - MMD 8,371,852 335,389 8,707,241
Total amendment required for the encumbrance carried forward for vendor contracts
FY24
FY24 Adopted Proposed Budget Total Budget
216 TAX INCREM. REINVEST Budget Adjustment Adjustment
3,060,000 $ 3,060,000
Expenditures:
Tax Increment Reinvestment Zone 14,492,656 18,995 14,511,651
Total amendment required for the encumbrance carried forward for vendor contracts
SPECIAL REVENUE FUNDS
FY24
FY24 Adopted Proposed Budget Total Budget
201 MUNICIPAL COURT SPECIAL REVENUE FUND Budget Adjustment Adjustment
Revenues 224,025 $ 23,923 $ 247,948
Expenditures:
Municipal Court Programs 304,278 249 304,527
Total amendment required for the encumbrance carried forward for departmental items.
FY24
FY24 Adopted Proposed Budget Total Budget
211 STREETS Budget Adjustment Adjustment
Revenues 4,576,093 $ 4,576,093
Expenditures:
Projects 6,683,232 283,929 7,967,161
Total amendment required for the encumbrance carried over from past fiscal year purchase orders for crack seal and joint repairs
contract.
FY24
FY24 Adopted Proposed Budget Total Budget
350 CAPITAL REPLACEMENT Budget Adjustment Adjustment
Revenues 3,790,000 $ 3,790,000
Expenditures:
Capital Replacements 10,000,000 1,077,458 11,077,458
Total amendment required for the encumbrance carried forward for vendor contracts
FY24
FY24 Adopted Proposed Budget Total Budget
529-WATER&SEWER IMPACT FEES Budget Adjustment Adjustment
Revenues 3,199,000 $ 3,199,000
Expenditures:
Projects-W&S IF 1,000,000 675,090 1,675,090
Total amendment required for the encumbrance carried forward for engineering,construction management,and special services.
SPECIAL REVENUE FUNDS(CONT'D)
FY24
FY24 Adopted Proposed Budget Total Budget
231 ODD TRUST&AGENCY Budget Adjustment Adjustment
Revenues 400,000 $ 400,000
Expenditures:
Odd Trust&Agency 1,341,636 46,806 11388,442
Total amendment required for the encumbrance carried forward for vendor contracts
FY24
FY24 Adopted Proposed Budget Total Budget
560 MEDICAL BENEFITS FUND Budget Adjustment Adjustment
Revenuer $ 17,374,385 $ 17,374,385
Expenditures:
General Goverment Expenditures 18,069,149 352,451 18,421,599
Transfers 4,017,511 (1,017,511) 3,000,000
Totals 22,086,60 (665,060) 21,421,599
Total amendment required for the Claim Payments, and interfund transfers.
FY24
FY24 Adopted Proposed Budget Total Budget
209 PARKS&REC ESCROW SPEC REVENUE Budget Adjustment Adjustment
Revenues 50,000 50,000
Expenditures:
Parks& Rec 50,000 5,000 55,000
Total amendment required for the encumbrance carried forward for departmental items.
FY24
FY24 Adopted Proposed Budget Total Budget
210 HAZMAT/HOMELAND SECURITY Budget Adjustment Adjustment
Revenues 150,000 150,000
Expenditures:
Fire Support 197,500 705,010 902,510
Total amendment required for the encumbrance carried forward for equipment purchases.
SPECIAL REVENUE FUNDS(CONT-D)
FY24
FY24 Adopted Proposed Budget Total Budget
225 FORFEITURES-POLICE Budget Adjustment Adjustment
Revenues 42,400 $ 42,400
Expenditures:
PD Forfeitures - 2,994 2,994
Total amendment required for the encumbrance carried forward for vendor contracts
FY24
FY24 Adopted Proposed Budget Total Budget
226 FAMILY&YOUTH PROGRAM Budget Adjustment Adjustment
Revenues 614,662 $ 614,662
Expenditures:
Family and Youth Program 642,751 642,751
Total amendment required for the encumbrance carried forward for DARE program
FY24 Adopted Proposed Budget Total Budget
228 POLICE ACADEMY FUND Budget Adjustment Adjustment
Revenues 25,000 $ 25,000
Expenditures:
Police Academy 3,000 11,520 14,520
Total amendment required for the encumbrance carried forward for vendor contracts
FY24
FY24 Adopted Proposed Budget Total Budget
235 P E G FUND Budget Adjustment Adjustment
Revenues 959,951 $ 959,951
Expenditures:
P E G 109,028 859,028 859,028
To adjust the Budget for FY23-24
FY24
FY24 Adopted Proposed Budget Total Budget
241 HIDTA Budget Adjustment Adjustment
Revenues 1,267,653 S 1,267,653
Expenditures:
HIDTA Program 1,267,653 216,388 1,484,041
Total amendment based on awarded grant.
SPECIAL REVENUE FUNDS(CONT-D)
FY24
FY24 Adopted Proposed Budget Total Budget
266 SPECIAL LIBRARY FUND Budget Adjustment Adjustment
Revenues 39,000 $ 39,000
Expenditures:
Library 28,000 28,000
Total amendment based on awarded grant.
FY24
FY24 Adopted Proposed Budget Total Budget
270 CDBG Budget Adjustment Adjustment
Revenues 786,381 786,381
Expenditures:
Community Development 849,908 849,908
Drainage Projects - 3,838,906 3,838,906
Totals 849,908 3,838,906 4,688,813
Total amendment required for the encumbrance carried forward for engineering,construction management,and special services.
FY24
FY24 Adopted Proposed Budget Total Budget
296 BAYTOWN NATURE CENTER Budget Adjustment Adjustment
Revenues 220,300 > 220,300
Expenditures:
Nature Center 219,330 20,121 239,451
Total amendment required for the encumbrance carried forward for vendor contracts
FY24
FY24 Adopted Proposed Budget Total Budget
298 WETLANDS RESEARCH CENTER Budget Adjustment Adjustment
Revenues 414,521
Expenditures:
Wetlands Center 404,174 404,174
SPECIAL REVENUE FUNDS(CONT-D)
FY24
FY24 Adopted Proposed Budget Total Budget
299 WETLANDS ESCROW ACCOUNT Budget Adjustment Adjustment
Revenues 102,794 $ 102,794
Expenditures:
Wetlands Center 198,973 198,973
FY24
FY24 Adopted Proposed Budget Total Budget
561 WORKERS COMPENSATION FUND Budget Adjustment Adjustment
Revenues 1,102,203 $ 1,102,203
Expenditures:
General Government Expenditures 1,404,954 1,404,954