Ordinance No. 16,025 ORDINANCE NO. 16,025
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS,
AUTHORIZING AN AMENDMENT TO THE FISCAL YEAR 2025 BUDGET FOR
ENCUMBRANCES CARRIED FORWARD FROM FISCAL YEAR 2024,INTERFUND
TRANSFERS, CAPITAL PROJECTS, AND CONTRIBUTIONS MADE TO
DEPARTMENTS; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF.
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WHEREAS, on the 26" day of September, 2024, 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 2024-25 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 2024-25 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 l: 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 2024-25 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 affirmative vote of the City Council of the City of
Baytown this the 12"'day of December, 2024.
�.y°° NDON CAPETILLO, Mayor
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ANGELA K N, City C
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APPROVED AS TO ORM:
SCOTT LEM ND, City Attorney
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EXHIBIT "A"
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CITY OF BAYTOWN
FiSCal Year 1 1 September
FY25BUDGETAMENDMENT
CITY OF 13M7OWN
FY25 BUDGET ADJUSTMENT
PROPOSED FY25 TOTAL
FUNDING SOURCE FY25 ADOPTED BUDGET BUDGET '
BUDGET CHANGE
ADJUSTMENT ADJUSTMENT
GOVERNMENTAL FUNDS $ 156,180,704 $ 67,459 $ 156,248,163 0.04%
ENTERPRISE FUNDS $ 98,971,229 $ - $ 98,971,229 0.00%
CAPITAL IMPROVEMENT FUNDS $ - $ 4,850,000 $ 4,850,000 100.00%
CU COMPONENT UNIT FUNDS $ 43,239,257 $ - $ 43,239,257 0.00%
SP SPECIAL REVENUE FUNDS $ 35,535,388 $ 182,503 $ 35,717,891 0.51%
TOTAL REVENUES $ 333,926,578 $ 5,099,962 $ 339,026,539 1.53%
GOVERNMENTAL FUNDS 5 160,940,068 $ 2,001,437 $ 162,941,504 1.24%
ENTERPRISE FUNDS 100,184,501 790,115 100,974,615 0.79%
CAPITAL IMPROVEMENT FUNDS 14,615,600 10S,684,734 120,300,334 723.10%
CU COMPONENT UNIT FUNDS 41,737,262 43,506,563 85,243,824 104.24%
SP SPECIAL REVENUE FUNDS 51,320,510 16,092,694 67,413.204 31.36%
TOTAL EXPENDITURES $ 368,797,940 $ 168,075,542 $ 536,873,482 45.57%
EXCESS(DEFICIT)REVENUES OVER
EXPENDITURES (34,871,362) (162,975,580) (197,846,942)
CITY OF BAYTOWN
FY25 BUDGET ADJUSTMENT
FY25 Proposed
Funding Source Adopted Budget FY25 Total % CHANGE
Budget Adjustment Adjusted Budget
REVENUES
m GOVERNMENTAL FUNDS
General Fund 138,136,041 67,459 138,203,500 0.05%
Debt Service 16,302,086 - 16,302,086 0.00%
Hotel/Motel Tax Fund 1,742,577 - 1,742,S77 0.00%
TOTAL GOVERNMENTAL 156,180,704 67,459 156,248,163 0.04%
® ENTERPRISE FUNDS
Aquatics Fund 6,389,341 - 6,389,341 0.00%
Water&Sewer Fund 58,414,331 - 58,414,331 0.00%
W&S Sinking Fund 15,707,259 15,707,259 0.00%
Sanitation 10,867,463 10,867,463 0.00%
Storm Water Utility Fund 4,020,476 4,020,476 0.00%
Internal Service Funds 3,572,359 - 3,572,359 0.00%
TOTAL ENTERPRISE FUND 98,971,229 - 98,971,229 0.00%
® CAPITAL IMPROVEMENT FUNDS
General CIPF - - - 0 00%
CO Bonds-CIP Projects - 0.00%
Water&Sewer CIPF 4,8S0,000 4,850,000 100.00%
TOTAL CIPF - 4,850,000 4,850,000 100.00%
CU
COMPONENT UNIT FUNDS
BAWA 21,241,830 - 21,241,830 0.00%
BAWA CIPF 4,413,290 - 4,413,290 0.00%
BAWA Debt Service - - 7.24%
CCPD(POLICE) 2,523,530 2,523,530 0.00%
Fire/EMS Special District 2,562,657 2,562,657 0.00%
Municipal Dev. District 8,779,771 8,779,771 0.00%
Tax Increment Reinvestment 3,718,179 3,718,179 0.00%
TIRZ 2024 CO - - - 0.00%
TOTAL COMPONENT UNIT 43,239,257 - 43,239,257 0.00%
5P
SPECIAL REVENUE FUNDS
Street Maintenance Fund 4,807,643 - 4,807,643 0.00%
Capital Replacement Fund 1,765,000 1,765,000 0.00%
Water&Sewer Impact Fees 3,199,000 - 3,199,000 0.00%
Library Special Fund 11,124 11,124 100.00%
Parks&Rec Fund 50,000 5,405 55,405 10.81%
Parks&Rec Special Rev Fund - 0.00%
Other Special Revenue Funds 25,713,745 165,974 25,879,719 0.00%
TOTAL SPECIAL REV FUNDS 35,535,388 182,503 35,717,891 0.51%
GRAND TOTAL REVENUES $ 333,926,578 $ 5,099,962 $ 339,026,539 1.53%
3
EXPENDITURES
GOVERNMENTAL FUNDS
General Fund 142,574,488 727,681 143,302,170 0.51%
Debt Service 15,268,920 - 15,268,920 0.00%
Hotel/Motel Tax Fund 3,096,659 1,273,755 4,370,414 41.13%
TOTAL GOVERNMENTAL 160,940,068 2,001,437 162,941,504 1.24%
® ENTERPRISE FUNDS
Aquatics Fund 4,694,884 - 4,694,884 0.00%
Water&Sewer Fund 62,129,198 653,161 62,782,359 1.05%
W&S Sinking Fund 15,273,833 - 15,273,833 0.00%
Sanitation 9,141,803 - 9,141,803 0.00%
Storm Water Utility Fund 5,304,861 136,954 5,441,815 2.58%
Internal Service Funds 3,639,922 3,639,922 0.00%
TOTAL ENTERPRISE FUND 100,184,501 790,115 100,974,615 0.79%
® CAPITAL IMPROVEMENT FUNDS
General CIPF - 24,834,109 24,834,109 100-00%
CO Bonds-CIP Projects - 71,675,420 71,675,420 100.00%
Water&Sewer CIPF 14,615,600 9,175,205 23,790,805 100.00%
TOTAL CIPF 14,615,600 105,684,734 120,300,334 100.00%
COMPONENT UNIT FUNDS
BAWA 19,892,950 - 19,892,950 0-00%
BAWA CIPF 3,450,000 33,246,420 36,696,420 963-66%
CCPD(POLICE) 2,769,301 1,838,719 4,608,020 66.40%
Fire/EMS Special District 3,352,125 563,825 3,915,950 16.82%
Municipal Dev. District 9,113,302 357,598 9,470,900 3.92%
Tax Increment Reinvestment 3,159,583 - 3,159,583 0.00%
TIRZ 2024 CO - 7,500,000 7,500,000 0.00%
TOTAL COMPONENT UNIT 41,737,262 43,506,563 85,243,824 104.24%
SP
SPECIAL REVENUE FUNDS
Street Maintenance Fund 5,788,156 283,261 6,071,417 4.89%
Water&Sewer Impact Fees 10,226,282 8,043,124 18,269,406 78.65%
Capital Replacement Fund 10,454,820 2,587,016 13,041,836 24.74%
Library Special Fund - 11,124 11,124 100.00%
Parks&Rec Fund 50,000 65,041 115,041 130.08%
Parks&Rec Special Rev Fund - 618,746 618,746 100.00%
Other Special Revenue Funds 24,801,252 4,484,383 29,285,635 18.08%
TOTAL SPECIAL REV FUNDS 51,320,510 16,092,694 67,413,204 31.36%
GRAND TOTAL EXPENDITURES $ 368,797,940 $ 168,075,542 $ 536,873,482 45.57%
4
IGOVERNMENTAL FUNDS
1000-General Fund
FY25 Proposed
Adopted Budget FY25 Total
Description/Department Budget Adjustment Adjusted Budget
Revenues $ 138,136,041 $ 67,459 $ 138,203,500
Expenditures:
General Administration 1,498,153 - 1,498,153
Fiscal Operations 6,053,494 - 6,053,494
Strategic Communications 1,049,609 20,000 1,069,609
City Attorney 2,338,126 - 2,338,126
ITS 6,224,475 - 6,224,475
Planning & Community Dev 4,476,309 259,458 4,735,767
Human Resources 1,782,362 - 1,782,362
City Clerk 1,290,823 1,290,823
Municipal Court 1,607,129 1,607,129
GF Overhead 6,265,165 - 6,265,165
Police 37,925,425 118,766 38,044,191
Fire 32,485,753 - 32,485,753
Public Works Administration 635,500 635,500
Streets 3,091,404 3,091,404
Traffic Control 2,504,446 2,504,446
Engineering 1,362,920 1,362,920
CIP Management 2,932,155 109,457 3,041,613
City Facilities 5,545,778 - 5,545,778
Environmental Health 5,408,907 - 5,408,907
Parks 10,170,303 220,000 10,390,303
Library 2,640,359 - 2,640,359
Transfers 5,285,892 - 5,285,892
Totals 142,574,488 727,681 143,302,170
Total amendment required for the encumbrance carried forward for departmental items, new inititaives,
other contributions, and intefund transfers.
FY25 Proposed
Adopted Budget FY25 Total
4910 GENERAL DEBT SERVICE Budget Adjustment Adjusted Budget
Revenues $ 16,302,086 $ $ 16,302,086
Expenditures:
Debt Service 15,268,920 15,268,920
5
GOVERNMENTAL •
FY25 Proposed
Adopted Budget FY25 Total
2400 HOTEL/MOTEL TAX FUND Budget Adjustment Adjusted Budget
Revenues $ 1,742,577 $ $ 1,742,577
Expenditures:
Hotel/Motel Tax Fund 3,096,659 1,273,755 4,370,414
Total amendment required for the encumbrance carried forward for departmental items, and adjustment
for CIP projects budget.
ENTERPRISE
FY25 Proposed
Adopted Budget FY25 Total
5200-AQUATICS Budget Adjustment Adjusted Budget
Revenues $ 6,389,341 $ $ 6,389,341
Expenditures:
Pirates Bay Water Park 4,694,884 4,694,884
FY25 Proposed
Adopted Budget FY25 Total
5100-WATER &SEWER Budget Adjustment Adjusted Budget
Revenues $ 58,414,331 $ - $ 58,414,331
Expenditures:
Utility Billing 3,127,473 3,127,473
Overhead GF 2,334,634 - 2,334,634
Water Distribution 2,494,996 171,570 2,666,566
Wastewater Collection 2,218,576 171,570 2,390,147
Wastewater Treatment 8,678,425 310,020 8,988,445
Treated Water 17,526,174 - 17,526,174
Water Treatment 2,215,626 - 2,215,626
Pollution Control 649,048 649,048
Transfers 22,884,245 - 22,884,245
Totals 62,129,198 653,161 62,782,359
Total amendment required for the encumbrance carried forward for supplies, maintenance contracts and
Vehicles and heavy equipment purchases for different divisions.
6
�ENTE. .. •
FY25 Proposed
Adopted Budget FY25 Total
4950 WATER &WSTWTR INT&SINK Budget Adjustment Adjusted Budget
Revenues $ 15,707,259 $ $ 15,707,259
Expenditures:
Water&Wastewater Int & Sink Fund 15,273,833 - 15,273,833
Total amendment required for the encumbrance carried forward for departmental items and interfund
FY25 Proposed
Adopted Budget FY25 Total
5400-SANITATION Budget Adjustment Adjusted Budget
Revenues $ 10,867,463 $ - $ 10,867,463
Expenditures:
Sanitation 9,141,803 9,141,803
FY25 Proposed
Adopted Budget FY25 Total
5500-STORM WATER Budget Adjustment Adjusted Budget
Revenues $ 4,020,476 $ - $ 4,020,476
Expenditures:
Storm Water Maintenance 4,730,623 - 4,730,623
Storm Water Utility 574,238 136,954 711,191
Totals 5,304,861 136,954 5,441,815
Total amendment required for the encumbrance carried forward for departmental items and interfund
transfer for Capital Projects.
FY25 Proposed
Adopted Budget FY25 Total
6100- FLEET Budget Adjustment Adjusted Budget
Revenues $ 3,135,578 $ $ 3,135,578
Expenditures:
Fleet Operations 3,155,984 - 3,155,984
Total amendment required for the encumbrance carried forward for vendor contracts
7
ENTERPRISE •
FY25 Proposed
Adopted Budget FY25 Total
6200 WAREHOUSE Budget Adjustment Adjusted Budget
Revenues $ 436,781 $ - $ 436,781
Expenditures:
Warehouse Operations 483,938 483,938
Total amendment required for the encumbrance carried forward for vendor contracts
• • • MMM
FY25 Proposed
Adopted Budget FY25 Total
1100 CIPF-GENERAL FUND Budget Adjustment Adjusted Budget
Revenues
Expenditures:
Projects - 24,834,109 24,834,109
Total amendment required for the encumbrance carried forward for engineering, construction
FY25 Proposed
Adopted Budget FY25 Total
4110-4513 CO Bonds Budget Adjustment Adjusted Budget
Revenues $ S
Expenditures:
CIP Projects 71,675,420 71,675,420
Total amendment required for the encumbrance carried forward for engineering, construction
management, and special services.
FY25 Proposed
Adopted Budget FY25 Total
5110 CIPF-WATER &SEWER Budget Adjustment Adjusted Budget
Revenues $ - $ 4,850,000 $ 4,850,000
Expenditures:
Projects -W&S 14,615,600 9,175,205 23,790,805
Total amendment required for the encumbrance carried forward for engineering, construction
8
COMPONENT UNIT FUNDS
FY25 Proposed
Adopted Budget FY25 Total
3500 BAWA Oper Budget Adjustment Adjusted Budget
Revenues $ 21,241,830 $ - $ 21,241,830
Expenditures:
BAWA Oper 19,892,950 - 19,892,950
Total amendment required for the encumbrance carried forward for departmental items and interfund
FY25 Proposed
Adopted Budget FY25 Total
3510- BAWA CIP Budget Adjustment Adjusted Budget
Revenues 4,413,290 $ $ 4,413,290
Expenditures:
Projects - BAWA 3,450,000 10,411,369 13,861,369
Total amendment required for the encumbrance carried forward for engineering, construction
FY25 Proposed
Adopted Budget FY25 Total
3542 BAWA-2024 CO Budget Adjustment Adjusted Budget
Revenues
Expenditures:
BAWA Projects 22,835,051 22,835,051
Total amendment required for the encumbrance carried forward for engineering, construction
FY25 Proposed
Adopted Budget FY25 Total
3100-CRIME CONTROL& PREV DISTRICT Budget Adjustment Adjusted Budget
Revenues $ 2,523,530 $ S 2,542,753
Expenditures:
CCPD (POLICE) 2,769,301 1,838,719 4,608,020
Total amendment required for the encumbrance carried forward for vendor contracts.
4
COMPONENT UNIT FUNDS(CONT'D)
FY25 Proposed
Adopted Budget FY25 Total
3200- FIRE/EMS SPEC DISTRICT Budget Adjustment Adjusted Budget
Revenues $ 2,562,657 $ - $ 2,562,657
Expenditures:
FCPEMSD (FIRE) 3,352,125 563,825 3,915,950
Transfers
Totals
Total amendment required for the encumbrance carried forward for vendor contracts.
FY25 Proposed
Adopted Budget FY25 Total
3300- MUNICIPAL DEV. DIST. FUND Budget Adjustment Adjusted Budget
Revenues $ 8,779,771 $ $ 8,779,771
Expenditures:
MDD - ECONOMIC DEVELOPMENT 322,216 322,216
MDD -WASTEWATER - 357,598 357,598
MDD DEBT RETIREMENTS 5,011,086 5,011,086
MUNICIPAL DEVLOPMENT DIST(MDD 3,780,000 3,780,000
Totals 9,113,302 357,598 9,470,900
Total amendment required for the encumbrance carried forward for engineering, construction
FY25 Proposed
Adopted Budget FY25 Total
3400 TAX INCREM. REINVEST Budget Adjustment Adjusted Budget
Revenues $ 3,718,179 $ $ 3,718,179
Expenditures:
Tax Increment Reinvestment Zone 3,159,583 3,159,583
FY25 Proposed
Adopted Budget FY25 Total
3441 TAX INCREM. REINVEST 2024 CO Budget Adjustment Adjusted Budget
Revenues $
Expenditures:
CIP Project - 7,500,000 7,500,000
Total amendment required for the encumbrance carried forward for engineering, construction
10
SPECIAL REVENUE FUNDS
FY25 Proposed
Adopted Budget FY25 Total
2800 STREETS Budget Adjustment Adjusted Budget
Revenues $ 4,807,643 $ - $ 4,807,643
Expenditures:
Projects 5,788,156 283,261 6,071,417
Total amendment required for the encumbrance carried over from past fiscal year purchase orders for
FY25 Proposed
Adopted Budget FY25 Total
1200 CAPITAL REPLACEMENT Budget Adjustment Adjusted Budget
Revenues $ 1,765,000 $ - $ 1,765,000
Expenditures:
Capital Replacements 10,454,820 2,587,016 13,041,836
Total amendment required for the encumbrance carried forward for vendor contracts
FY25 Proposed
Adopted Budget FY25 Total
5600-WATER &SEWER IMPACT FEES Budget Adjustment Adjusted Budget
Revenues $ 4,124,570 $ $ 4,124,570
Expenditures:
Projects -W&S IF 10,226,282 8,043,124 18,269,406
Total amendment required for the encumbrance carried forward for engineering, construction
FY25 Proposed
Adopted Budget FY25 Total
2510 LIBRARY SPECIAL FUND Budget Adjustment Adjusted Budget
Revenues $ $ 11,124 $ 11,124
Expenditures:
Lib Exp Trust 11,124 11,124
Total amendment required for new contribuition - Library.
11
SPECIAL REVENUE FUNDS (CONT-D)
FY25 Proposed
Adopted Budget FY25 Total
2700 PARKS& REC FUND Budget Adjustment Adjusted Budget
Revenues S 50,000 $ 5,405 $ 55,405
Expenditures:
Be Well Baytown 10,000 65,041 75,041
Gift of Trees 20,000 - 20,000
Summer Track 20,000 - 20,000
Totals 50,000 65,041 115,041
Total amendment required for Portable stage and new contribuition from Be Well Baytown
FY25 Proposed
Adopted Budget FY25 Total
2705 PARKS AND REC SPECIAL FUND Budget Adjustment Adjusted Budget
Revenues S $ $
Expenditures:
Spec Fund -Golf 618,746 618,746
Totals
Total amendment required for the encumbrance carried forward for vendor contracts
FY25 Proposed
Adopted Budget FY25 Total
2200 P E G FUND Budget Adjustment Adjusted Budget
Revenues S 137,449 $ $ 137,449
Expenditures:
P E G 121,773 679,802 801,575
Total amendment required for the encumbrance carried forward for departmental items.
FY25 Proposed
Adopted Budget FY25 Total
2310 POLICE ACADEMY FUND Budget Adjustment Adjusted Budget
Revenues S 34,822 $ 20,000 $ 54,822
Expenditures:
Training Firing 3,000 - 3,000
Leose Funds - 20,000 20,000
Totals 3,000 20,000 23,000
Total amendment required for PD LEOSE Funds budget
12
SPECIAL REVENUE FUNDS (CONT-D)
FY25 Proposed
Adopted Budget FY25 Total
7102 CDBG Budget Adjustment Adjusted Budget
Revenues $ 939,817 $ 176,455 $ 1,116,272
Expenditures:
Community Development 939,817 176,455 1,116,272
Totals
Total amendment based on awarded grant and carry forward
FY25 Proposed
Adopted Budget FY25 Total
7103 CDBG - Mitigation Budget Adjustment Adjusted Budget
Revenues $ 2,771,486 $ 2,771,486
Expenditures:
CDGB- Mit grant 2,771,486 2,771,486
Total amendment based on awarded grant and carry forward
FY25 Proposed
Adopted Budget FY25 Total
7104 Hazmat/EMS Budget Adjustment Adjusted Budget
Revenues $ 153,000 $ $ 153,000
Expenditures:
Fire expenses 191,480 136,385 327,866
Total amendment based on awarded grant.
FY25 Proposed
Adopted Budget FY25 Total
7105 Homeland Sec PD Budget Adjustment Adjusted Budget
Revenues $ 1,716,813 $ - $ 1,716,813
Expenditures:
PD Expenses 622,093 300,756 239,451
Total amendment required for the encumbrance carried forward for vendor contracts
FY25 Proposed
Adopted Budget FY25 Total
7108 HIDTA Budget Adjustment Adjusted Budget
Revenues $ 1,435,263 $ $ 1,435,263
Expenditures:
HIDTA program 1,435,263 295,491 1,730,754
Total amendment based on awarded grant and carry forward
13
SPECIAL REVENUE FUNDS (CONT'D)
FY25 Proposed
Adopted Budget FY25 Total
7501Odd &Agency Trust Fund Budget Adjustment Adjusted Budget
Revenues $ 400,000 $ $ 400,000
Expenditures:
Odd Trust 500,000 24,007 198,973
Total amendment based on awarded grant and carry forward
FY25 Proposed
Adopted Budget FY25 Total
7106 JAG Budget Adjustment Adjusted Budget
Revenues $ 80,000 $ 80,000
Expenditures:
JAG grant 80,000 80,000
Total amendment based on awarded grant and carry forward
14