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_FY 15-16 COB Adopted Budget,NF, City of Baytown, Texas 2015 -2016 Budget Adopted September 10, 2015 This budget will raise less revenue from property taxes than last year's budget by an amount of $1,123,996, which is a 4.88 percent decrease from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $562,138. RECORD VOTE ON BUDGET The members of the governing body voted on the budget as follows: FOR: Mayor Stephen H. DonCarlos Councilman Mercedes Renteria III Councilman Chris Presley Councilman Brandon Capetillo AGAINST: PRESENT (and not votin ARGENT- Councilman Terry Sain Councilman Robert C. Hoskins Councilman David McCartney 2.T91A Ara /_K:41:7_t1W4I9IPII9- Ai1[►7191l The total amount of City of Baytown, Texas debt obligations secured by property tax is $9,911,469. 2015 -2016 2014 -2015 Property Tax Rate: $0.82203/$100 $0.82203/$100 Effective Tax Rate: $0.84317/$100 $0.80186/$100 Effective Maintenance & Operations Tax Rate: $0.44406/$100 $0.42650/$100 Rollback Tax Rate: $0.85160/$100 $0.83703/$100 Debt Rate: $0.37202/$100 $0.37641/$100 MUNICIPAL DEBT OBLIGATIONS The total amount of City of Baytown, Texas debt obligations secured by property tax is $9,911,469. BAYTOWN S CITY OF BAYTOWN, TEXAS ANNUAL PROGRAM OF SERVICES 2015 -16 ADOPTED BUDGET as submitted to MAYOR AND COUNCIL by Rick Davis, City Manager BAYTOWN S September 10, 2015 Per H.B. 3195, once the certified tax rolls are received, information will be noted in the budget regarding taxes raised on new property. MAP OF THE CITY OF BAYTOWN, TEXAS 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 M City of Baytown Mayor and Council Fiscal Year 2016 Stephen DonCarlos Mayor ivierceaes Kentena District 1 vaviu ivit.%.ai uiey District 6 ui CITY OF BAYTOWN, TEXAS PRINCIPAL CITY OFFICIALS Rick Davis City Manager Ron Bottoms Deputy City Manager Kevin Troller Assistant City Manager Ignacio Ramirez City Attorney Julie Escalante Municipal Court Judge Carl Currie Acting Director of Finance Keith Dougherty Police Chief Shon Blake Fire Chief, EMS Nick Woolery Interim Director of Public Works /Utilities & Director of Strategic Initiatives Bill Vola Emergency Management Coordinator Raymond Pheris Telecommunications Coordinator Jose Pastrana Director of Engineering Tiffany Foster Director of Planning & Development Services Scott Johnson Director of Parks & Recreation Ed Tomjack Director of Information Technology Services Mike Lester Director of Health Carol Flynt Director of Human Resources & Civil Service Jamie Eustace City Librarian Leticia Brysch 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. IV BAYTOWN S OUR VISION To be a progressive community that values quality of life, diverse economic opportunities and civic pride as we honor our past and shape our future. OUR /MISSION To balance public resources and services in order to provide for the health, safety, and welfare of the community, enhance quality of life, and plan for the future. OUR FOUNDA?%ON FOR SUCCESS Live the City's Core Values ■ Leadership: we show others the way • Integrity: we earn and honor the trust of others • Teamwork: we help each other succeed • Excellence: we understand our jobs and take pride in doing them well • Respect: we conduct our business with courtesy, kindness and fairness • Service: we anticipate our customers' needs and provide solutions Get better all the time • Innovate by learning from others and evaluating how we can improve the way we provide services • Ask customers and employees how we can improve • Train employees to perform their jobs at higher levels • Develop employees within their current positions and grow leaders from within the organization Communicate ■ Always step back when making a decision and consider who needs to be involved and who needs to be informed of what is happening, whether it's the public or fellow employees Make every decision with the future in mind • Will the decision make Baytown a better place to live, work and visit? • What impact will the decision have on Baytown in twenty years? • Will the decision have a positive impact on Baytown's community spirit? Give back ■ Positively impact the Baytown area as public servants and as members of the community v CITY OF BAYTOWN ORGANIZATION CHART II Citizens II City Council Boards and Commissions CIIy � Legal Deputy City Manager Fire & EMS Engineering Public Works Planning & Utilities Development Services Parks & Recreation Communications Capital Projects Vl Municipal Judge tanager Emergency Mgt. Municipal Court Or Record Assistant City Manager Pplice Tscalperations Human Resources Information Technology Library Services (ITS) L= City Clerk %iN BAYTOWN S The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to City of Baytown, Texas for its annual budget for the fiscal year beginning October 1, 2014. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. vn BAYTOWN S CITY OF BAYTOWN to ANNUAL PROGRAM OF SERVICES MWN ADOPTED BUDGET 2015 -16 '� TABLE OF CONTENTS Page Map of City of Baytown, Texas ii Elected Officials iii Principal City Officials iv City of Baytown Core Values v Organization Chart vi GFOA Distinguished Budget Presentation Award vii Table of Contents Reader's Guide (1) Overview of the City of Baytown, Texas 1 -1 Reader's Guide 1 -7 Budget Calendar 1 -10 Financial Policies 1 -12 Manager's Message (2) 5 -6 Manager's Message 2 -1 Major Budget Issues Report (3) 5 -10 General Fund 3 -1 General Debt Service Fund 3 -5 Hotel/Motel Fund 3 -5 Aquatics Fund 3 -7 Water and Sewer Fund 3 -7 Water and Wastewater Interest and Sinking Fund 3 -9 Sanitation Fund 3 -10 Storm Water Utility Fund 3 -10 Central Services 3 -11 Garage Fund 3 -11 Warehouse Operations Fund 3 -12 Baytown 2014 -15 Update of the Strategic Action Plan 3 -13 Budget Summaries (4) Expenditure Budget Summary Comparison - Comparison of 2015 Budget to 2016 Adopted 4 -1 Budget Summary Comparison - Consolidated Summary of Fund Balances/Working Capital 4 -2 Summary of All Fund Types - Comparative Schedule of Budgets for 2016 4 -3 Summary of Governmental Fund Types - Comparative Schedule of Budgets for 2016 4 -4 Governmental Fund Expenditure Detail for Fiscal Year 2016 4 -5 Summary of Proprietary Fund Types - Comparative Schedule of Budgets for 2016 4 -9 Proprietary Fund Expenditure Detail for Fiscal Year 2016 4 -10 General Fund (5) Organization Chart 5 -1 Budget Summary by Type of Expenditure (Revenues & Expenditures by Type) 5 -3 Budget Summary by Function of Expenditure (Revenues & Expenditures by Function) 5 -4 General Fund Revenue Summary 5 -5 Revenue Detail 5 -6 Budget Summary by Department 5 -9 Budget Summary by Account 5 -10 General Fund Program Summaries and Departmental Budgets General Administration 5 -14 Fiscal Operations 5 -16 CITY OF BAYTOWN to ANNUAL PROGRAM OF SERVICES BUTOWN ADOPTED BUDGET 2015 -16 TABLE OF CONTENTS Page General Fund (5) (Cont.) 7 -1 Legal Services 5 -18 Information Technology Services 5 -20 Planning and Development Services 5 -24 Human Resources 5 -26 City Clerk 5 -28 Court of Record 5 -30 City Facilities 5 -33 General Overhead 5 -34 Police 5 -36 Fire & EMS 5 -40 Communications 5 -44 Emergency Management 5 -46 Public Works Administration 5 -50 Streets 5 -52 Traffic Control 5 -54 Engineering 5 -56 Public Health 5 -58 Parks and Recreation 5 -62 Sterling Municipal Library 5 -66 Transfers Out 5 -69 General Debt Service Fund (6) Budget Summary by Fund 6 -1 Assessed Valuation, Estimated Ad Valorem Collections and Ad Valorem Tax Rate Allocation 6 -2 Assessed Valuations, Tax Levy and Collections - Last Ten Fiscal Years 6 -3 General Long Term Debt Schedule of Fiscal Year 2015 -16 Requirements 6 -4 Annual Requirement to Amortize General Obligation Debt 6 -5 Statement of Bonded Indebtedness Fiscal Year 2015 -16 6 -6 Hotel/Motel Fund (7) Organization Chart 7 -1 Budget Summary by Fund 7 -3 Program Summary 7 -4 Service Level Budget 7 -5 Budget 2016 Programs 7 -6 Aquatics Fund (8) Organization Chart 8 -1 Budget Summary by Fund 8 -3 Program Summary 8 -4 Service Level Budget 8 -5 Water and Sewer Fund (9) Organization Chart 9 -1 Budget Summary by Fund (Revenues & Expenditures by Type) 9 -3 Budget Summary by Fund (Revenues & Expenditures by Function) 9 -4 Revenue Detail 9 -5 Budget Summary by Department 9 -6 Summary by Account 9 -7 Water and Sewer Fund Program Summaries and Departmental Budgets CITY OF BAYTOWN ANNUAL PROGRAM OF SERVICES BUTOWN ADOPTED BUDGET 2015 -16 TABLE OF CONTENTS Page Water and Sewer Fund (9) (Cont.) Utility Billing and Collections 9 -10 Water and Sewer General Overhead 9 -13 Water Operations 9 -14 Wastewater Operations 9 -16 Utility Construction 9 -18 Transfers Out 9 -20 Water & Wastewater Interest & Sinking (WWIS) Fund (10) 13 -10 Budget Summary by Fund 10 -1 Summary of FY 2015 -16 Debt Requirements 10 -3 Annual Requirement to Amortize Water & Sewer Debt 10 -4 Detail Debt Amortization Schedules 10 -5 Sanitation Fund (11) Organization Chart 11 -1 Budget Summary by Fund 11 -3 Program Summary 11 -4 Service Level Budget 11 -5 Storm Water Utility Fund (12) 15 -17 Organization Chart 12 -1 Budget Summary by Fund 12 -3 Program Summary 12 -4 Service Level Budget 12 -6 Central Services (13) Garage Fund Organization Chart 13 -1 Garage Fund Budget Summary by Fund 13 -3 Garage Operations Program Summary 13 -4 Garage Operations Service Level Budget 13 -5 Warehouse Operations Fund Organization Chart 13 -7 Warehouse Operations Fund Budget Summary by Fund 13 -9 Warehouse Operations Program Summary 13 -10 Warehouse Operations Service Level Budget 13 -11 Ordinances (14) Ordinance Adopting Budget 14 -1 Rate and Tax Levy Ordinance 14 -4 Salary Schedules All Funds (15) Summary of Full -time Positions by Fund & Department 15 -1 Schedule of Full -time Budgeted Positions 15 -2 Endnotes for Personnel Changes 15 -11 Grade Structure 15 -16 Salary Schedules 15 -17 Statistical Section (16) Net Position by Component Last Ten Fiscal Years 16 -2 Changes in Net Position Last Ten Fiscal Years 16 -4 Changes in Net Position Last Ten Fiscal Years (Continued) 16 -6 CITY OF BAYTOWN to ANNUAL PROGRAM OF SERVICES KNWN ADOPTED BUDGET 2015 -16 TABLE OF CONTENTS Paae Statistical Section (16) (Cont.) Tax Revenues by Source, Governmental Activities Last Ten Fiscal Years 16 -8 Fund Balances, Governmental Funds Last Ten Fiscal Years 16 -10 Changes in Fund Balances, Governmental Funds Last Ten Fiscal Years 16 -12 Tax Revenues By Source, Governmental Activities Last Ten Fiscal Years 16 -14 Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years 16 -16 Property Tax Rates - Direct and Overlapping Governments Last Ten Fiscal Years 16 -18 Principal Property Taxpayers Current Year and Nine Years Ago 16 -21 Property Tax Levies and Collections Last Ten Fiscal Years 16 -22 Ratios of Outstanding Debt By Type Last Ten Years 16 -24 Ratios of General Bonded Debt Outstanding Last Ten Years 16 -26 Direct and Overlapping Governmental Activities Debt As of September 30, 2014 16 -29 Legal Debt Margin Information Last Ten Fiscal Years 16 -30 Pledged Revenues Coverage (Water and Sewer Fund) Last Ten Years 16 -32 Demographic and Economic Statistics Last Ten Fiscal Years 16 -34 Principal Employers Current Fiscal Year and Nine Years Ago 16 -37 Full -Time Equivalent City Employees By Function/Program Last Ten Fiscal Years 16 -38 Operating Indicators by Function/Program Last Ten Fiscal Years 16 -40 Capital Asset Statistics By Function/Program Last Ten Fiscal Years 16 -42 Component Units (17) Baytown Area Water Authority (BAWA) Adopted Budget 17 -3 Baytown Area Water Authority Board of Directors 17 -4 Baytown Area Water Authority Board Organization Chart 17 -5 Baytown Area Water Authority - Manager's Message 17 -6 Baytown Area Water Authority Major Budget Issues 17 -8 Baytown Area Water Authority Program Summary 17 -10 Baytown Area Water Authority Budget Summary by Fund 17 -11 Baytown Area Water Authority Service Level Budget 17 -12 BAWA - Capital Improvement Program Fund Budget Summary by Fund 518 17 -14 Baytown Area Water Authority Revenue Bonds Long Term Debt Amortization Schedules 17 -15 Baytown Area Water Authority Revenue Bonds Detail Debt Amortization Schedules 17 -16 City of Houston Untreated Water Rates 17 -18 Treated Water Rates 17 -19 City of Houston's Notification of Increased Water & Sewer Rates - Effective April 1, 2015 17 -20 Baytown Area Water Authority Ordinance 17 -21 Crime Control and Prevention District (CCPD) Adopted Budget 17 -25 Crime Control and Prevention District (CCPD) Board Members 17 -26 Crime Control and Prevention District (CCPD) Budget Summary by Fund 206 17 -27 Crime Control and Prevention District (CCPD) 2015 -16 Base Level Footnotes 17 -28 Crime Control and Prevention District (CCPD) Ordinance 17 -29 Fire Control, Prevention and Emergency Medical Services District (FCPEMSD) Adopted Budget 17 -33 Fire Control, Prevention and Emergency Medical Services District (FCPEMSD) Board Members 17 -34 Fire Control, Prevention and Emergency Medical Services District (FCPEMSD) Budget Summary by Fund 207 17 -35 Fire Control, Prevention and Emergency Medical Services District (FCPEMSD) Special District - Fire - 20701 17 -36 Fire Control, Prevention and Emergency Medical Services District (FCPEMSD) 2015 -16 Base Level Footnotes 17 -37 Fire Control, Prevention and Emergency Medical Services District (CCPD) Ordinance 17 -39 Municipal Development District Adopted Budget 17 -43 CITY OF BAYTOWN to ANNUAL PROGRAM OF SERVICES YMWN ADOPTED BUDGET 2015 -16 r TABLE OF CONTENTS Paae Component Units (17) (Cont.) Municipal Development District Members 17 -44 Municipal Development District - Manager's Message 17 -45 Municipal Development District Major Budget Issues 17 -47 Municipal Development District Program Fund Budget Summary for Fiscal Year 2015 -16 17 -51 Municipal Development District - Supplemental Information Included for Planning Purposes 17 -53 Municipal Development District Program Fund Budget Summary - Projected Working Capital 17 -54 Municipal Development District Detail Debt Amortization Schedules 17 -56 Municipal Development District Ordinance 17 -60 Baytown Reinvestment Zone #1 Fund 216 Budget Summary 17 -63 Baytown Reinvestment Zone #1 Historical Data Schedule 17 -64 Capital Improvement Program (CIP) (18) 19 -15 Capital Improvements Program Overview 18 -1 Capital Improvements Program 2007 - Approved by Voters on November 6, 2007 Schedule 18 -14 Utility Capital Improvement Projects Summary Active and Future Projects 18 -15 Municipal Development District Program Fund Budget Summary - Projected Working Capital 18 -16 Miscellaneous Funds (19) Miscellaneous Funds Overview 19 -1 Street Maintenance Tax Fund 211 Budget Summary 19 -5 Community Development Block Grant (CDBG) Fund 270 Budget Summary by Fund 19 -6 Capital Replacement Fund (CRF) 350 Budget Summary 19 -8 Capital Replacement Fund (CRF) 350 - Schedule of Repayment 19 -9 Capital Improvement Program Fund (CIPF) 351 Budget Summary 19 -10 Water & Sewer - Capital Improvement Program Fund (CIPF) 527 Budget Summary 19 -11 Water & Sewer - Impact Fees 529 Budget Summary 19 -12 Bayland Island Operations Fund 540 Budget Summary by Fund 19 -13 Medical Benefits Fund 560 Budget Summary by Fund 19 -14 Workers Compensation Fund 561 Budget Summary by Fund 19 -15 Other Miscellaneous Funds 19 -16 Municipal Court Special Revenue Fund 201 Budget Summary by Fund 19 -17 Parks & Recreation Escrow Special Revenue Fund 209 Budget Summary by Fund 19 -18 Hazmat/Homeland Security Special Revenue Fund 210 Budget Summary by Fund 19 -19 Police Forfeitures Fund 225 Budget Summary by Fund 19 -20 Family & Youth Program Fund 226 Budget Summary by Fund 19 -21 Police Academy Fund 228 Budget Summary by Fund 19 -22 Odd Trust & Agency Fund 231 Budget Summary by Fund 19 -23 Library Special Revenue Fund 266 Budget Summary by Fund 19 -24 Summer Youth Job Program Fund 280 Budget Summary by Fund 19 -25 Emergency Management Fund 291 Budget Summary by Fund 19 -26 Baytown Nature Center Operating Fund 296 Budget Summary by Fund 19 -27 Wetlands Education and Recreation Center Fund 298 Budget Summary by Fund 19 -28 Wetlands Education and Recreation Center Special Projects Fund 299 Budget Summary by Fund 19 -29 Glossary (20) Budget Glossary 20 -1 OVERVIEW OF THE CITY OF BAYTOWN, TEXAS General Information Baytown, the fourth largest city in the Houston - Sugarland- Baytown Metropolitan Statistical Area (MSA) is located primarily in eastern Harris County on the northern shore of Galveston Bay between the San Jacinto and Trinity rivers. The City is approximately 30 miles from downtown Houston and 40 miles north of Galveston. The City encompasses an area of about 40 square miles with an estimated population of 75,418. Baytown is ideally situated within 30 minutes of Hobby Airport and 45 minutes of George Bush Intercontinental Airport and is accessible to Interstate 10, a major transportation thoroughfare running through the north side of Baytown. Today, Baytown boasts a rich wetland environment, a bold history, and strong economic heritage. Surrounded by six bays and the Houston Ship Channel; the City is not only home to a booming petrochemical industry, but also offers a wide variety of recreational activities centered around the area's waterways. Prehistorically, these bays would have provided the opportunity for the known settlers of the area (the Kawankawa's Capoque and the Atakapan's Akoksia tribes) to live in fairly dense seasonal settlements while taking intensive 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. The Baytown area continued its' rich history into the nineteenth century as monumental events took place in and around it, namely the Texas Revolutionary War's Battle of San Jacinto where Texas won its independence from Mexico. William Scott (one of Stephen F. Austin's Old 300), Nathaniel Lynch (involved in the Runaway Scrape), Ashbel Smith, David Burnet and Sam Houston all held property in the area just to name a few. 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. General economic development, post war, included rice farming, and the development of brickyards. Then in 1908 there was an on boom which spurred the rapid development of the Goose Creek and surrounding communities. Baytown is largely a Bayland Guard Historical Markers community centered on industry, including oil, rubber and located at the Bayland Marina chemical plants - home to petrochemical giants. Baytown serves an international community through the Port of Houston and Houston Ship Channel which reach 1,053 ports worldwide. In addition, the City's position among bays and estuaries lends itself as a prime location for fishing, hunting and watersports, all of which are enjoyed by Baytown's citizens. Baytown is also home to a Nature Center, Wetlands Education and many other green spaces. The City was incorporated 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. Summary of Local Economy The City of Baytown has experienced more than $280 million in new commercial construction and over $68 million in new residential value in the past five years. In April of 2015, the overall taxable valuation of properties within the City of Baytown in both Harris and Chambers counties indicated increases of 7.76% and 5.22% respectively, over the same periods in 2014. These value increases represent substantial investment in new residential and commercial properties year - over -year. 1 -1 City and Community Initiatives The community is proud of its industrial heritage and the many opportunities a strong industrial base provides. City officials, citizen groups, business and industry have a similar vision: to make this community a better place to live, work and raise children. Quality of life continues to be a focus for City leaders: On November 3, 2015 citizens will vote for or against the extension of the Baytown Crime Control and Prevention District (CCPD) for an additional five years. The CCPD is a special district designed to incorporate strategies for the enhancement of public safety by the adoption of a rate of 1/8 of 1% Sales and Use Tax. The CCPD funds patrol vehicles, mobile data terminals, CopLogic Citizen Online Crime Reporting System, and "Hot Spot" Unit and Commercial Motor Carrier Enforcement to include 14 Officers and one Sergeant/Supervisor. On November 3, 2015 citizens will vote for or against the extension of the Baytown Fire Control, Prevention, and Emergency Medical Services District ( FCPEMSD) for an additional five years. The FCPEMSD is a special district dedicated to fire safety and emergency medical services through the adoption of a local Sales and Use Tax at a rate of one - eighth of one percent (1/8 %). With the approval /renewal of the special district, special focus will be placed on enhancing and expanding the new Fire Training Center. This will entail planning and construction for the Industrial fire props needed to bring in industrial partners and aid in enhanced training for firefighters in industrial hazards. It will also add additional props to the present two -story burn room and enhance the fire behavior prop and vehicle training along with technical rescue components. The Pirates Bay Expansion Project Phase I opened in May 2014. The expansion included a wave pool, a new slide tower that includes two multi -rider slides, a large concession stand, additional restrooms and a staff room. The expansion increased the parks capacity from 1,000 to 1,500 visitors, and added two acres to the waterpark in addition to more parking spaces. • The Central District Plant is being rehabilitated in order to improve the reliability of Baytown's sewer system. This project elevates all major sewer components above the expected flood water elevations. The plant design is completed and construction is expected to be complete in 2017. • Following a water production needs vs. capabilities Pir'ate's Bay Waterpark analysis, the City determined the need for a second water plant: BAWA East. The new plant will increase production by an estimated 6 MGD, improve both water flow and pressure and meet the needs of our growing City. The project is in the design phase and expected to open in late 2017. • Animal Services, a division of the Health Department, received a grant from the ASPCA to help fund an Emergency Evacuation and Mobile Adoption trailer. • In direct response to the most recent Citizen's Surveys, the City applied for and was awarded funding from TxDOT for an Adaptive Traffic Signal Control System designed to alleviate traffic congestion on busy segments of Garth Road and State Highway 146. • With assistance from the Economic Alliance — Houston Port Region and the Houston - Galveston Area Council, the Parks Department installed two monument signs to better identify the gateways into Baytown. • The opening of Buc -ee's Ltd, a 60,000 sq. ft. convenience store located along I -10, in December 2014 included the first Tourism Kiosk for Baytown and for Buc -ee's, located inside the store. The Baytown Tourism Kiosk allows for the City to promote and market it's attractions and disseminate information to local citizens and visitors. • In a joint project with GCCISD, an inclusive play park is currently planned in August 2015 at James Bowie Elementary School which will benefit children of all physical and developmental abilities. • City Park Improvements and Trail expansions during 2014 and 2015: • Hutto — 1.27 mile loop trail • Cary Bayou trail TPWD — grant: Build a loop around new property at Jenkins Park (granite trail) • Goose Creek Stream Trail — Bridge to cross Goose Creek planned • Blue Heron Park — open:.63miles 1.2 miles to Barkaloo and back. • Town Square — to be completed by mid - November 2015 • Construction of a new facility commonly referred to as the "911 Center ", commenced on February 24, 2015. The 911 Center is being built by Turner Construction to withstand a Category 4 Hurricane and is scheduled to be fully 1 -2 operational prior to the 2016 Hurricane season. The 911 Center will be occupied by both the Communications (911 Dispatchers) and Information Technology Departments, and serve as the City's core data center. 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 has been recognized by several organizations and agencies, receiving the following awards: • Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award for Fiscal Year 2014- 15, 21s` year to receive the award. • GFOA Certificate of Achievement for Excellence in Financial Reporting for the annual audit report and the PAFR, the Popular Annual Financial Report for the Fiscal Year 2013 -14, the 3rd year to receive the award. • Harris /Galveston Area Council 2015 Park and Natural Areas Award On the Ground Project under $500K — GB Biosciences Wetlands Creation Project at the Baytown Nature Center (Award shared with Crouch _ Environmental Services). • Texas Recreation and Park Society East Region 2014 Lone Star Programming — "Wetlands Wagon Outreach Program." • Texas Recreation and Park Society East Region Innovations in Park and Facility Design Award — Emmitt Hutto Parkway. • Texas Recreation and Park Society East Region — Advocate of the Year — Friends of the Baytown Nature = Center. • Texas Recreation and Park Society East Region Part Time Employee of the Year — Leon Smith • Texas Recreation and Park Society Lone Star Baytown Nature Center: Children's Recreation Programming Achievement Award Class III Nature Discovery Park — "Wetlands Wagon Outreach Program." • Texas Recreation and Park Society Outstanding Service in Conservation Award — Friends of the Baytown Nature Center. • Texas Recreation and Park Society Dan Whitworth Fellow Award — Scott Johnson • Texas Recreation and Park Society 2015 Hall of Honor Inductee — Scott Johnson • Texas Amateur Athletic Federation 2015 Region 1 Hall of Honor Inductees: Dean Bigham, Bobby Rountree, and Kylie Wilson. Industry's Effect on the City's Economy The City has created, within its extraterritorial jurisdiction, three industrial districts and has entered into contracts with companies located within those districts. These contracts specify payments to be made to the City in lieu of ad valorem taxes in exchange for a limited immunity from annexation by the City during the seven -year terms of the contracts. The City of Baytown currently has 56 active Industrial District Agreements (IDAs), which play a significant role in the City's economy. Every seven years, the City Council approves a new industrial district policy and form of agreement that becomes the model contract as existing agreements expire or new agreements are executed. The key provisions of the current agreement are: • The industrial district payment rate will increase from 61 % to 64% over the seven year life of the agreement; • An additional 1% yearly public community improvement rate has been added to the industrial district payment rate and will be available for rebate to the company for approved beautification projects; • If monies from the public community improvement rate are not utilized for a beautification project by the industry, the funds will be available for use by the City on public beautification projects; and • The "base value" concept will continue with the value set at the higher value of January 1, 2002, January 1, 2009 as specified/and or used in a previous Industrial District Agreement between the Property Owner and the City, or the most recent certified value as of the date on which a contract is executed. This base value remains constant throughout 1 -3 the seven -year term of the agreement, which allows for predicable revenue for the City and also encourages economic development. New, first time IDAs include an added value clause that captures property value in excess of the base value in years five, six, and seven of the agreement by including a prorated amount of the "added" value as part of the overall value used to determine the total industrial district payment. This proration occurs at rates of 21 %, 42% and 64% respectively. The added value clause applies only to new, first time contracts and does not extend beyond each contract's initial term. 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, Bayer and Enterprise. 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. Humble Oil Historical Marker located at the The Baytown complex is staffed by approximately 2,200 ExxonMobil employees and 3,000 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 7.2 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 Baytown Olefins Plant (BOP) produces 6 billion pounds of the world's most widely used primary petrochemicals -- ethylene, propylene and butadiene -- and is feedstock flexible. ExxonMobil Baytown Complex The Baytown Technology and Engineering Complex provides worldwide research and development support to ExxonMobil Chemical's eleven global business groups, and houses Chemical's global manufacturing and engineering organizations. Over 1,400 ExxonMobil employees volunteer in Baytown annually. Their contributions, along with annuitants and the ExxonMobil Foundation, total over $2 million to United Way agencies in Baytown. In the Baytown area, over $1.5 million was contributed in community relations programs, which focus on education, environment and health. This contribution also includes $50,000 for the Mayor and ExxonMobil Summer Youth Work Program. ExxonMobil has started construction on a new ethane cracker and premium product facilities in the Baytown area to capitalize on abundant supplies of American natural gas with anticipation of a 2017 start-up of the new facilities. It will create about 10,000 jobs at the peak of construction and add about 350 permanent jobs. Bayer Baytown Industrial Park Another industrial corporate citizen's presence in Baytown, the Bayer Baytown Industrial Park, is distinguished by steady expansion. Strategically positioned along Cedar Bayou for barge access, the Baytown plant is located on 1,688 acres, of which 35% is developed and employs approximately 2,000 people, including permanent contractors. Since 1971, when the first polyurethane unit started up, the site has grown more than ten -fold. Over the last ten years, Bayer Corporation has invested over $1.3 billion, by far the single largest capital investment within Bayer worldwide. Today, Baytown is the largest of Bayer's U.S. chemicals operations, home to three active business groups — Bayer Polymers, Bayer Chemicals and Bayer Corporate and Business Services. 1 -4 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 $12.3 billion in assets, more than $14.1 billion in annual revenues, and is owned equally by Chevron Corporation and Phillips 66. Chevron Phillips Chemical's Cedar Bayou Chemical Plant in Baytown is the largest of the company's domestic manufacturing facilities with approximately 800 employees and 700 contractors. The Cedar Bayou plant consists of approximately 1,700 acres, and is an integrated chemical complex that manufactures ethylene, normal alpha olefms, poly alpha olefins, 1- hexene, and polyethylene. Chevron Phillips Chemical is currently building the world -scale ethane cracker in Baytown and two polyethylene derivative units in Old Ocean. This $6 billion project is called the U.S. Gulf Coast Petrochemicals Project and is expected to be complete in 2017. The entire project is projected to create 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 is currently expanding its normal alpha olefins production capacity by 20% and studying a possible expansion to poly alpha olefins capacity. In 2013, Chevron Phillips Chemical completed construction of the world's largest on- purposed 1- hexene unit at the Cedar Bayou plant. The new unit is capable of producing up the 250,000 metric tons (551,000,000 lbs.) per year. 1- hexene is a critical component used in the manufacture of polyethylene, a plastic resin commonly converted into film, pipe, detergent bottles, and food and beverage containers. 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, is constructing a PDH unit in Industrial District #2, which will produce 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. The unit is expected to be completed in the third quarter of 2016. Cedar Crossing Business Park Cedar Crossing Business Park, located within the extraterritorial jurisdiction of Baytown in Chambers County, has infrastructure designed to address the requirements for a wide range of commercial and industrial uses. It provides two advantages critical to manufacturing and distribution: it is close to hundreds of existing manufacturers, distributors and potential customers and is relatively isolated from potential conflicting land uses. The Texas Department of Economic Development has identified Cedar Crossing as the prime industrial site in the Texas Gulf Coast region. As a planned industrial park, its primary uses are industrial, manufacturing, warehousing and distribution. Amenities include waterway, rail and highway transportation, on -site feedstock pipeline and abundant surface water for process operations. Top -tier companies including Home Depot, Wal -Mart, Seapac and US Filters have positioned themselves within Cedar Crossing. Chambers County Logistics Terminal Chambers County Logistics Terminal is a 545 acre master - planned Foreign Trade Zone designated logistics facility being developed in multiple phases within Baytown Industrial District #3 and will, when complete, encompass approximately 8 million square feet of state of the art warehouses storage, as well as high capacity rail and road access. Wal -Mart Wal -Mart maintains a strong presence in the community's economy, with one of the largest Super Wal -Mart stores in Texas (one - quarter of a million square feet in sales area), and a 2 million square -foot distribution center on a 296 -acre site which employs over 300 people, located in the Cedar Crossing Business Park. Chevron Phillips Chemical Company: "The entire project is projected to create 10,000 temporary engineering and construction jobs and 400 permanent jobs. " 1 -5 City Outlook On May 22, 2007 City Council adopted the Baytown 2025 Comprehensive Plan. This Comprehensive Plan is an official public document that acts as a general guide for how the City should grow and operate over the next 20 years. The Comprehensive Plan plays many important roles in shaping the future of the community by the following: • Serving as a general "blueprint" for future development (and redevelopment) in and around Baytown with an emphasis on improving the community's desirability as a place to live, work, play and shop; • Documenting the character of the community, as well as anticipated issues, trends, opportunities, and challenges facing the City; Baytown Gateway located on Interstate 10 • Providing a common vision supported by a series of goals and objectives for the next 20 years; • Defining policies to guide daily decision - making regarding Baytown's physical and economic growth; and • Establishing a core set of strategies for aggressive implementation that emphasizes action and results. Further, the Comprehensive Plan gives guidance to the content of the Unified Land Development Code — zoning chapter which became effective April 15, 2013 along with all 25,000 parcels in the City being rezoned to the new code. The Code provides clear regulations that will assist master plan developers in coming to Baytown and will assist neighbors in using the code to address uses of their personal property. 1 -6 READER'S GUIDE TO THE 2015 -16 ANNUAL PROGRAM OF SERVICES (OPERATING BUDGET) 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. The budget presentation format for department summaries has been designed to include program goals, objectives and meaningful workload and productivity measures. 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 budgets for the Governmental Funds 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 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. 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 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. 2. 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. 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— August /September The Adopted Budget represents a modified version of the Proposed Budget after the public hearing and the City Council's review in August and September. 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. 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 1 -7 READER'S GUIDE (Continued) 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. 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. Proposed Budget Development During the budget development at the division and departmental level, the Budget Office 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, the Budget Office reviews and compiles a preliminary draft of the Proposed Budget. The Director of Finance, City Manager, Deputy City Manager, Assistant City Manager, 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 early August 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 August or September 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 September. Ledger amounts are prepared for the new fiscal year prior to October 1. Budget Maintenance is a year -round activity of division/department directors and the Budget Office. 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 the Budget Office. 1 -8 READER'S GUIDE (Continued) 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. Workload Measures - Workload measures reflect major activities of the division/department. They indicate the amount of work, which has been done in the past and projected workload levels for the current and next year. Workload measures should be able to be tracked with a reasonable amount of time and effort. 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 May 14, 2011 the 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 May 14, 2011 the 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. 1 -9 CITY OF BAYTOWN 2015 -16 BUDGET CALENDAR Governing Date Day Body Activity April 1 Wednesday Depts. Budget Kickoff Meeting - Acting City Manager Explaining Budget Expectations April 13 Monday Depts. Deadline for Computer/Technology requests to ITS April 20 Monday Depts. Deadline for Departments to review their fee schedules and submit proposed changes May 11 Monday Depts. Deadline submission for Department budget entry into system May 20 Wednesday Police Final CCPD budget is due May 15 Friday Finance Budget Packet due to City Administration and major fund summaries available May 27 Wednesday Fire Final FCPEMSD budget is due May 26 -Jun. 29 Adm./Finance/ Depts. Departmental Budget work sessions with City Management and Finance Staff June 9 Tuesday CCPD CCPD Board reviews CCPD Proposed Budget & Set two Public Hearings June 16 Tuesday FCPEMSD FCPEMSD Board reviews FCPEMSD Proposed Budget & Set a Public Hearing June 15 Monday Finance Final MDD budget due June 29 Monday BAWA Final BAWA budget due July 1 Wednesday CCPD Publish notices of two CCPD Public Hearings on Proposed Budget (no later than 10 days before public hearings) July 2 Thursday MDD MDD Board reviews MDD Proposed Budget at MDD Board Meeting & Set a Public Hearing July 6 Friday Budget Final Changes to Budget Office by noon July 8 Wednesday FCPEMSD Publish notice of FCPEMSD Public Hearing on Proposed Budget (no later than 10 days before public hearing) July 14 Tuesday CCPD Conduct two Public Hearings & Consider Adoption of the Proposed CCPD Budget (no later than 60 days before October ls) July 15 Wednesday BAWA BAWA Board receives BAWA Proposed Budget & Set a Public Hearing July 17 Friday Budget Send Proposed Budget to Print July 21 Tuesday FCPEMSD Conduct a Public Hearing & Consider Adoption of the Proposed FCPEMSD Budget (no later than 60 days before October 0). (only one public hearing is required) July 22 Wednesday MDD Publish notice of the MDD Public Hearing on the Proposed MDD Budget (no later than 10 days before public hearing) July 23 Thursday Council Receive the City's Proposed Budget submitted by City Manager & Set Budget Work session Date. July 23 Thursday Council Receive the CCPD Budget as adopted by CCPD Board (no later than 10 days after CCPD adopts the budget) July 23 Thursday Council Receive FCPEMSD Budget as adopted by FCPEMSD Board (no later than 10 days after FCPEMSD Board's adoption) July 29 Wednesday 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 5 Wednesday BAWA Publish notice of the BAWA Public Hearing on the Proposed BAWA Budget August 6 Thursday Council City Council Budget Work Session August 12 Wednesday Council Publish notice of the City Council Public Hearing on the Proposed City Budget August 13 Thursday Council Conduct Public Hearing on the Proposed Budgets of the CCPD (no later than 45 days before October 1") August 13 Thursday Council Conduct Public Hearing on the Proposed Budgets of the FCPEMSD (no later than 45 days before October V) August 13 Thursday Council Council Feedback on Proposed Budget & Set a Public Hearing August 19 Wednesday BAWA Conduct Public Hearing & Consider Adoption of the Proposed BAWA Budget August 20 Thursday MDD Conduct Public Hearing & Consider Adoption of the Proposed MDD Budget * Note: Publishing Notice and Public Hearing dates subject to change. 1 -10 CITY OF BAYTOWN 2015 -16 BUDGET CALENDAR Governint? Date Dav Body Activity August 27 Thursday Council City Council approves Special District Budgets: CCPD, FCPEMSD (no later than 30 days before October 1st) August 27 Thursday Council Conduct Public Hearing on the Proposed City Budget September 10 Thursday Council City Council approves Special District Budgets: BAWA (no later than 30 days before October 1) September 10 Thursday Council Consider Adoption of the Proposed City Budget Budget Submit Adopted Budget to GFOA for award 90 days after adoption of budget. Tentative Tax Calendar Dates Dependent on Receipt of Certified Rolls (Subject to Change) August 19 Wednesday Council Certification of anticipated collection rate by tax collector Late August - Council Receive 2014 Certified Appraisal Rolls - Harris and Chambers County Appraisal Districts September 10 Thursday Council Meeting of City Council to discuss tax rate. (If proposed tax rate exceeds the rollback rate or the effective tax rate, then vote to place a proposal to adopt the rate at future meeting. If motion passes, schedule two public hearings; second hearing may not be held earlier than the 3rd day after the first hearing.) September 11 Friday Council Publication of Effective and Rollback Tax Rates, unencumbered fund balances, debt obligation schedule and other applicable items (or as soon as practical thereafter; GCCISD publishes) Submit to City Council the Calculation of Effective and Rollback Tax Rates N/A N/A Council If Proposed Tax Rate exceeds the Rollback Rate or Effective Tax Rate, publish "Notice of Public Hearing on Tax Increase" (1 st qtr. -page notice) at least seven days before public hearings; also on website and TV channel (60 second notice runs until 2nd hearing over) for first public hearing. N/A N/A Council If Proposed Tax Rate exceeds the Rollback Rate or Effective Tax Rate, hold 1st public hearing on the tax increase and announce the date, time and place of the meeting at which it will vote on the tax rate (vote shall be no less than 3 days and no more than 14 days after the second public hearing). N/A N/A Council If Proposed Tax Rate Exceeds The Rollback Rate or the Effective Tax Rate, hold 2nd public hearing on the tax increase (may not be held earlier than the 3rd day after the date of the first hearing) and announce the date, time and place of the meeting at which it will vote on the tax rate (vote shall be no less than 3 days and no more than 14 days after the second public hearing). N/A N/A Council Notice of Tax Revenue Increase published before meeting to adopt tax rate is the second quarter -page notice in newspaper before meeting and published on TV and website (if available, at least seven days before meeting). October 8 Thursday Council City Council adopts the 2015 Tax Rate ordinance (or before the 60th day after the date the certified appraisal roll is received by a taxing unit, whichever is later). November 3 Tuesday City Election Day Late November Council Present published copy of budget document to City Council, City Clerk and County Clerk * Note: Publishing Notice and Public Hearing dates subject to change. 1 -11 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 seven 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. 403.4 Performance Measures and Productivity Indicators. An annual budget where possible will utilize performance measures and productivity indicators. 1 -12 CITY OF BAYTOWN FINANCIAL POLICIES BUDGET ADMINISTRATION AND DEVELOPMENT 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 AMENDMENT AND MODIFICATION 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. In case of grave public necessity, emergency expenditures to meet unusual and unforeseen condition, 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 such amendment is made, 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. 405.5 Authority to Reduce Appropriations. The City Manager may at any time reduce appropriations for a department, office or agency. 406 RESERVE LEVELS 406.1 Undesignated Reserve Level Fund Balance. In order to maintain fiscal stability, the City maintains an unreserved 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 of 60 to 90 days operating expenditures. 1 -13 CITY OF BAYTOWN FINANCIAL POLICIES BUDGET ADMINISTRATION AND DEVELOPMENT 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, revenue bonds, certificate of obligation and lease /purchase agreements. The underlying asset that is being financed should have a longer life than the maturity schedule of the debt issued for the financing of the asset. Since issuing debt costs more to the entity than purchasing assets outright, the use of financing will be carefully evaluated to ensure the benefits, tangible and /or intangible, derived from financing exceed the related financing costs. 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 $5,000 and useful life of more than one year. 408.3 Capitalization Policy. Any asset with an acquisition cost of $5,000 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 $5,000 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) 1 -14 September 10, 2015 CITY OF BAYTOWN Honorable Mayor and Members of City Council City of Baytown, Texas It is my privilege to submit the City Manager's Adopted 2015 -16 budget pursuant to Article V, Section 41 of the City Charter of the City of Baytown and relevant state law. This budget reflects a continuing commitment to provide a high level of service to our residents and support for our outstanding team of employees while preserving the City's long -term viability. A copy of this budget document has been placed on file with the City Clerk and at the Sterling Municipal Library, where the public is welcome to review it during normal hours of operation. An electronic version will also be available on the City's web site: www.bWown.org. Budget Approach and Strategies This budget's theme is "Frugality in the Face of Prosperity." While the East Harris County economic climate continues to improve, the City still faces the challenges of revenue growth lagging behind the cost to keep pace with the needs of our city and our workforce. The ongoing expansions of the ExxonMobil, Chevron Phillips and Enterprise Products facilities will serve as a cornerstone for our growth over the next five years. The Chevron Phillips 1- Hexene project is complete and the new ethane cracker and expanded Normal Alpha Olefins unit projects are well underway. ExxonMobil's steam ethane cracker construction continues and remains slated for completion in the second quarter of 2016. Enterprise Products is constructing a $1.5 billion Propane Dehydrogenation (PDH) unit in our ETJ just outside of Mont Belvieu and plans for additional projects in our ETJ should benefit the City in the future. These projects and other industrial growth will result in significant revenue enhancements through their Industrial District Agreements (IDA), especially when ExxonMobil and Chevron Phillips renew their agreements in 2016 and 2017, respectively. The Council- approved IDA advanced funding agreements will continue to provide a revenue stream supporting the additional Police Officers without burdening the General Fund with these recurring costs. Eighty percent of the funds advanced in the first three years will be incrementally repaid over a three year period after IDA renewals when our revenue streams should be greatly enhanced. The leadership of our City Council has positioned Baytown to support the impact of our growth with 17 public safety positions added in 2012 -13 and 12 more in each of budget years 2013 -14 and 2014 -15. Negotiations with Police are ongoing for their increase to be effective January 1, 2016. The contract with the Fire membership is for two years with a 6% increase that was effective January 1, 2015 and will be effective January 1, 2016. FY2015 -16 will be the third year of a three -year compensation plan to align our 2401 Market Street P.O. Box 424 Baytown, Texas 77522 -0424 (281)422 -8281 Fax (281)420 -6586 bWown(a),baytown.org 2 -1 employee compensation with a very competitive market. This budget includes an average 3% merit salary increase for non -civil service employees The ongoing desire to hold the line on taxes coupled with the need to support our most important resource, our employees, takes us into the next phase of compensation improvement. I am pleased to present a budget which continues our service level improvements, provides an average 3% merit based salary increase for our non -civil service employees, does not increase the employee cost for health care premiums and in fact provides employees a health insurance premium holiday of a month's premiums as a way of sharing the health insurance fund's fiscal success with employees. Furthermore, the Water and Sewer budget includes no rate increase. The top priorities established in the 2015 -16 budget are: • Provide outstanding Customer Service to our citizens and visitors through efficient delivery of essential services; • Continue to enhance and improve public safety in Baytown; • Continue capital project and bond programs to improve traffic safety and vehicular flow; • Ensure our infrastructure keeps pace with demands of our growth; • Attract and retain the highest quality workforce and provide competitive employee benefit programs; • Continue quality of life and infrastructure maintenance and improvement programs; • Continue economic development in all areas of our community; and • Ensure long term financial integrity — matching recurring revenues to recurring expenditures and maintaining adequate working capital reserves. • Begin strategic planning for the fiscal year 2016 -17 budget on October 1, 2015 Employee Compensation Our employees are our most valuable asset. We have emerged from the economic recession that caused us to fall behind where we would like to be with our compensation programs. The lack of revenues made it very difficult to provide needed salary increases for our employees, many of whom have experienced increased workloads from our growth. Interim measures were taken to support our team members while we waited for recovery. The 2011 -12 budget included a 5% bonus program and the 2012 -13 budget provided a 4% across - the -board pay raise for our employees. In 2013 the Human Resources department completed a compensation study to help us develop a plan to return our compensation system to market competitiveness. As we work to re- establish our marketplace competitiveness, we have made a significant change in how we look at compensation. We redefined the market as cities in Texas from 80,000 to 300,000 population levels in the Houston, Dallas -Fort Worth and San Antonio metropolitan areas. This is a significant change that we knew would reflect greater disparity from market than our previous comparison cities. This change was warranted because Baytown is in competition for the top talent in this statewide arena. Because we want high quality employees at all levels in all departments, we are using the same market for all city positions throughout the organization. These philosophical changes also make the task of getting our employees to market compensation even more challenging. Now that we have all of our employees within the new salary ranges we need to work on placing them correctly within the ranges. This budget includes an average 3% merit -based salary increase for all non -civil service employees. This program of meaningful merit increases should keep us competitive in the market. This year's budget also does not increase the employee portion of our healthcare insurance costs, and in fact provides for an 2 -2 employee "health insurance premium holiday" which will allow employees to share in the fiscal success of their health insurance program by eliminating one month of health insurance premiums for employees. All Funds The total expenditures for all budgeted funds are $164,599,090 which is an increase of $5,241,048 compared to the current year budget. Summaries of the appropriations compared to this year are: Fund 2014 -15 Adopted Budget 2015 -16 Adopted Budget Increase (Decrease) % Increase or (Decrease) General Fund $75,648,897 $82,341,247 $6,692,350 8.85% General Debt Service Fund 16,270,553 14,454,064 (1,816,489) (11.16 %) Hotel/Motel Fund 1,364,818 1,276,832 (87,986) (6.45 %) Aquatics Fund 3,637,141 3,351,350 (285,791) (7.86 %) Water & Sewer Fund 36,314,665 42,063,118 5,748,453 15.83% WWIS Fund 16,259,495 11,386,647 (4,872,848) (29.97 %) Sanitation Fund 5,037,046 5,282,871 245,825 4.88% Storm Water Fund 1,367,987 1,786,551 418,564 30.60% Central Services Funds 3,457,440 2,656,410 (801,030) (23.17 %) Total Budgeted Funds $159,358,042 $164,599,090 $5,241,048 3.29% General Fund The General Fund is our principal operating fund and accounts for many of the City's services, such as Police, Fire & EMS, Health, Streets & Drainage, Traffic Control, Engineering, Parks & Recreation, Library, Planning & Development Services, etc. The General Fund budgeted revenues of $72,844,684 are 2.7% more than the current year's budget primarily due to increases of $910,771 in Sales & Use Taxes, $618,950 in Industrial District Agreement payments and $519,766 in Property Taxes. Licenses & Permits increased by $68,400 due mainly to expanded commercial development fees and fee increases. Miscellaneous revenues are down $99,001 due discontinuance of passport issuance at the Library and a reduction in land rental of $20,000. Transfers in from other City funds are down $1,173,293 due to elimination of the Storm Water transfer and a reduction of the transfer from the Water & Sewer Fund. Total expenditures for the 2015 -16 General Fund budget are $82,341,247, an increase of $6,692,350 or 8.85 %. The full year cost of salary increases along with the expansion of public safety services creates a significant impact on expenditures in the General Fund. 2 -3 FY2015 -16 General Fund Expenditures by Function* Public Safety 56% Public Works 6% * Excludes Capital and Transfers out Comparison to Previous Budgets ealth & Welfare 4% ilture & Leisure 9% General Government 25% The budget has been prepared to provide core programs and services. The General Fund budget reflects an 8.85% increase over the 2014 -15 budget. A historical comparison of General Fund budgets follows: Water and Sewer Fund This rate - supported fund operates the water and wastewater utilities for the City. The cost of providing services is financed primarily through user charges. Total expenses for the 2015 -16 budget are $42,063,118, an increase of $5,748,453 or 15.8% from the current budget. Operating expenses decreased $296,490 or 1.2% and the non - recurring expenses increased $6,044,943 or 51 %. The primary increases are services, $650,588 for electricity and special services. In non - recurring expenses, a $5.4 million increase in the transfer to the Water and Sewer CIP Fund will be made, allowing us to allocate $8,430,000 on a pay - as- you -go basis to a number of water and sewer related capital projects. 2 -4 General Fund Expenditure Budgets $85 $80 $75 $70 $65 o $60 $55 $50 $45 $40 $35 $30 N N N N N N N N N OHO "O [V Water and Sewer Fund This rate - supported fund operates the water and wastewater utilities for the City. The cost of providing services is financed primarily through user charges. Total expenses for the 2015 -16 budget are $42,063,118, an increase of $5,748,453 or 15.8% from the current budget. Operating expenses decreased $296,490 or 1.2% and the non - recurring expenses increased $6,044,943 or 51 %. The primary increases are services, $650,588 for electricity and special services. In non - recurring expenses, a $5.4 million increase in the transfer to the Water and Sewer CIP Fund will be made, allowing us to allocate $8,430,000 on a pay - as- you -go basis to a number of water and sewer related capital projects. 2 -4 A capital improvement initiative seen as critical for the growth and development of the City is utility infrastructure. Current and active projects detailed in this document represent over $125 million in improvements from 2002 through 2018 with over $110 million completed to date. Projects in this category include development and redevelopment of wastewater treatment plants and lift stations, water and sewer line rehabilitation, line extensions, new construction and rehabilitation of water towers, and water well replacement. Wastewater Operations continues to address repairs to or replacement of private service lines through the Private Sewer Lines Inspection Program (PSLIP) initiated in 2007. As lines are inspected, homeowners are notified of required improvements and given one year to take corrective action. This program's continued success is critical to addressing the effects of inflow and infiltration within the sewer system. Sanitation Fund This fund accounts for collection of residential refuse, brush and white goods, the yard waste management program and recycling activities. The Sanitation Fund currently provides the following services: • Curbside collection of residential garbage/heavy trash, twice /week (Waste Management); • Curbside recycling, once /week (Waste Management); • Curbside collection of brush and limbs, once /month (City); • Green Center — Recycling, open 4 days /week (Waste Management /City); • Green Center — Drop -off, open 4 days /week (City). The very successful, expanded recycling program that places 65 gallon or 96 gallon carts at all single family residences is in place in all neighborhoods in Baytown. No monthly rate increase for any Sanitation Fund activity is included. Taxes, Rates and User Fees As we have persevered through the recent difficult economic circumstances, every effort was made to limit the financial burden on our residents. The City's estimated property tax valuations continue to increase. Total taxable property values are expected to increase from $2,781,488,991 in tax year 2014 to $3,004,519,706 in tax year 2015 with no property tax rate increase included. The 4.3% increase in property tax revenues plus the 2% increase in IDA revenues comprise 17.1% and 43.6% respectively of General Fund revenues. IDA payments are received in lieu of ad valorem taxes in exchange for the City not annexing specific properties during the seven -year terms of the contracts. Key provisions of the current IDA policy include a rate increase ranging from 61% to 64% of the property's fair market value over the life of the agreement and added value adjustments in contract years five through seven. The new model IDA policy is currently in development, the results of which may fundamentally change contract valuations into the future. There is no rate increase included for water and sewer or solid waste /recycling fees in this budget. 2 -5 Use of Fund Reserves The City's adopted policy for General Fund Balance is to maintain the equivalent of 60 to 90 days of operating expenditures in ending Fund Balance. The ending fund balance of $11,829,842 projected for the 2015 -16 budget represents 60 days of operating expenditures. Past practice has been to calculate days on total expenditures, not operating (recurring) expenditures, whereas this year funds in excess of 60 days have been transferred to CIPF for funding of capital projects on a pay -as- you -go basis. While this new method effectively reduces the amount required to be held in fund balance, these reserves are crucial for unplanned emergencies such as hurricanes and other natural disasters. In 2008 the City Council authorized the use of $5 million in General Fund Balance reserves just days after Hurricane Ike. These reserves are one reason we had such a rapid and successful recovery; the ending fund balance resulting from this budget provides a reserve level 240% higher than General Fund Balance reserves utilized in that recovery effort. Economic Development The City maintains a mutually beneficial partnership with the Baytown Area/West Chambers County Economic Development Foundation (EDF) to enhance the City's ability to recruit businesses that create jobs. The availability of Municipal Development District (MDD) funds is crucial to providing the resources necessary for this endeavor. Programs funded by the MDD include development of new and expansion of existing businesses, acquisition of property for economic development incentives and continued support of the EDF operations and special programs. Of special interest as this budget was developed was the announcement of plans to redevelop the 1,200,000 square foot San Jacinto Mall into a roughly 1,000,000 square foot open air shopping center. While demolition and reconstruction is expected to take up to five years, this project should reestablish this mall as the premier shopping destination in East Harris County and provide substantial long term economic benefits to the City and surrounding community. Capital Improvement Program — 2007 Voted GO Bond Funds Now Complete The City Council, Administration and Citizens agree that maintaining and improving the facilities and infrastructure within the City are vital to our growth and development. In November 2007, the voters overwhelmingly approved five initiatives that provide improvements in streets, sidewalks, drainage, public safety, parks, recreation and overall City beautification. A total of $69,000,000 of General Obligation Bonds (GOs) have been sold over the first five years of the 2007 program. In light of the stronger state of the economy and continuing favorable interest rates, the City issued the remaining $10.15 million of GOs in 2014 -15. This completed the issuance of bonds authorized by voters. These funds provide the balance of funds needed for construction of the new 9 -1 -1 Center and provide matching funds for joint venture transportation projects and upgrades to our radio system. 2 -6 Conclusion Our community is in the midst of an exciting growth period and our organization is responding. In past years our focus was on stimulating and managing growth while balancing the need to preserve the excellent quality of life in our community in light of reduced revenue resources. Now we are able to expand our quality of life /public safety initiatives while continuing to stimulate growth, development and redevelopment which will support and improve our community in the future. We will continue to engage our citizens and stakeholders to strategically invest in efforts to strengthen our community. The City budget is the ultimate partnership among City Council, staff, citizens, local industry, business owners, customers and other partners in the Baytown community. We have been very successful in the face of tough economic times over the past several years and I believe great times for Baytown have arrived and will be here for years to come. This budget reflects a balanced approach of minimizing impacts to our citizens and customers while providing funding to enhance and maintain public safety/quality of life initiatives, fostering economic development, and addressing the immediate requirements for compensation necessary to attract and retain a quality workforce. The development of this budget was made possible through the knowledge and contributions of many individuals on our staff. I wish to express my deep appreciation to everyone who participated throughout the budget process. I am proud to work with such a dedicated and collaborative group of professionals. Respectfully submitted, Rick Davis City Manager 2 -7 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 The purpose of this section is to provide basic revenue and expenditure information for all budgeted funds and staff s recommendation for funding the 2015 -16 budget. 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 $72,844,684 which is an increase of $1,896,070 or 2.7% more than the 2014 -15 budget. The budgeted increase is primarily attributed to increases in Sales & Franchise Taxes ($1,169,864), Industrial District Taxes ($618,950), Property Taxes ($519,766) and Fines and Forfeitures ($495,830). The revenue decreases are in Transfers In ($1,173,293), Miscellaneous ($99,001) and Intergovernmental ($57,126). General Fund Revenues by Sources m Property Taxes ■ Sales & Use Taxes FY2016 Adopted ■ Franchise Tax ■Payment In Lieu of Taxes Estimated r Special Assessments FY2015 -Industrial District Licenses & Permits Actual ■ Intergovernmental FY2014 Charges For Services ■Fines & Forfeitures so $10 $20 $30 $40 $50 $60 $70 $80 ■Miscellaneous ■ Transfers MiRitrns Property Tax Ad valorem taxes represent 17% of total revenue for the General Fund. The implementation of the 2007 General Obligation (GO) Bond Program approved by voters in November 2007 required the first increase in ad valorem property tax rates since 1992. The property tax rate increase in 2008 -09 of $0.05 and in 2011 -12 of $0.035 raised the City's total tax rate to $0.78703 and $0.82203 respectively per $100 of property value. That increase was only allocated to the General Debt Service Fund for debt payments; therefore, large property tax revenue increases were not realized in the General Fund. The 2015 -16 budget does not include a tax rate increase. The 2015 tax year (taxes used to finance the 2015 -16 budget) estimated taxable assessed valuation is $3,004,519,706 which is an 8% increase in property values of $223,030,715 as compared to the 2014 tax year. Although the certified rolls are required to be presented to the taxing entities by July 25th or as soon thereafter as practicable, historically they have not been received until August, September or even as late as October. These budget projections are based on certified estimates of values as required by Texas Tax Code Sec. 26.01(c). 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. Total collections are estimated at $21,783,111 based on the preliminary property values and a tax rate of $0.82203 per $100 valuation. The levy allocates $11,965,098 for General Fund Maintenance & Operations (M &O) and $9,818,013 for General Obligation Interest & Sinking (GOIS) debt service. Industrial District Payments Industrial district payments are the largest source of revenue for the General Fund. The 2015 -16 budget includes revenues of $31,566,433 from Industrial District Agreements (IDAs). IDA revenues comprise 43% of total General Fund revenues. The City has entered into contracts with industries located within its extraterritorial jurisdiction and these 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 contracts. The City of Baytown currently has 56 active Industrial District Agreements. Key provisions of the new IDA policy include a staggered rate increase from 61% to 64% over the seven year life of the agreement and an additional 1% yearly public community improvement rate will be added to the industrial district payment rate and will be available for rebate to the company for approved beautification projects. Payments are calculated using the "base value" concept with the value set at the higher value of January 1, 2002, January 1, 2009, as specified/and or used in a previous Industrial 3 -1 MAJOR BUDGET ISSUES Fiscal Year 2014 -15 District Agreement between the Property Owner and the City, or the most recent certified value as of the date on which a contract is executed. The existing contracts that have not come up for renewal compute the payments based upon fifty to sixty percent (50 % -60 %) of the fair market value of the industry within the industrial district times the current tax rate. The contract has a base year of 2002 or the latest certified value, whichever is greater. New, first time IDAs include an added value clause that captures property value in excess of the base value in years five, six and seven of the agreement by including a prorated amount of the "added" value as part of the overall value used to determine the total industrial district payment. This proration occurs at rates of 21%, 42% and 64% respectively. The added value clause applies to new, first time contracts and does not extend beyond each contract's initial term. Sales & Use Taxes Sales and use taxes provide 19% of total revenues and is the second largest revenue source to 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 one -half of the 2% or 1 %, the Municipal Development District (MDD) receives one -fourth of the 2% or 0.5 %, the Street Maintenance Fund (SMF) receives one - eighth of the 2% or 0.25 %, and the Baytown Crime Control and Prevention District (CCPD) and the Baytown Fire Control, Prevention and Emergency Medical Services District (FCPEMSD) both receive one - sixteenth of the 2% or 0.125% each. Because of the steadily improving local economy, the 2015 -16 budget projection reflects an increase in sales tax revenue of 6.8% over current year budgeted amounts. Franchise Tax Franchise Taxes are projected at $3,900,000, an increase of $259,093 compared to the 2014 -15 budget. Electric Utility franchise taxes comprise 68% of budgeted franchise tax revenues, up $117,093 or 5% from the current year. Telephone franchise tax revenues have decreased steadily in prior years due to the increased usage of cell phones instead of land lines, and adopted revenue on this line item again represents a decrease from the current year budget. Natural Gas franchise tax revenues, down in recent years due to lower natural gas prices, appear to have stabilized and we project $95,000 more in this revenue stream than budgeted currently. Cable TV franchise taxes are projected to increase 1.9% ($12,000) from the current year. Licenses & Permits The budget includes Licenses & Permits revenue of $1,405,550 which is $68,400 (5.1 %) greater than the 2014 -15 budget for this category. The increase is attributed to expanded building and development activity and fee increases. Licenses and permits constitute 1.9% of total General Fund revenue. Intergovernmental Revenues Intergovernmental revenues of $606,562 are estimated to decrease $57,126 from the 2014 -15 budget, due primarily to elimination of $60,000 in Federal Emergency Management Administration (FEMA) revenue included in the 2014 -15 budget. Intergovernmental revenues represent 0.8% of total General Fund revenue. Charges for Services Charges for Services are projected at $1,962,380 which is $313,180 more than the 2014 -15 budget. Charges for Services are primarily revenues received from ambulance service ($1,700,000). This category comprises 2.7% of total General Fund revenue. Fines and Forfeitures Fines and forfeitures of $2,692,330 are comprised of revenues from the traffic safety enforcement activities through the Municipal Court of $2,300,000 and Motor Carrier Violations of $350,000 with $42,330 derived from Library fines. This revenue source represents 3.7% of General Fund revenues. Miscellaneous The largest single component of miscellaneous revenue is investment interest earnings, and while the City's investment returns have improved over the prior year due to diversification, the low investment rate environment persists. Miscellaneous revenues budgeted for 2015 -16 are estimated to decrease $99,001 from the current budget year, resulting from elimination of the passport issuance program at the Library and reduced rental income to the City. Operating Transfers In Operating transfers in are decreasing $1,173,293 from the 2014 -15 budget and represent 4.5% of General Fund revenues. The decrease is primarily due to elimination of transfers to the General Fund from the Storm Water Fund and reduction of Water and Sewer Fund transfers. The Storm Water Fund transfer elimination will allow projects to 3 -2 MAJOR BUDGET ISSUES Fiscal Year 2014 -15 be funded directly from that fund rather than reimbursing the General Fund for the portion of eligible expenditures for activities required by the City's Federal storm water permit. EXPENDITURES The purpose of this section is to give a general description of the major functional areas in the General Fund and describe the changes within them. Included in these expenditures are any new /expanded programs, continuing programs and capital purchases. 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 2015 -16 budget are $82,341,247, an increase of $6,692,650 (8.8 %) over the current year budget. Increases in overall expenditure categories include Transfers Out — CIPF ($6,808,800), Personnel Services ($1,741,868), Services ($311,773), Operating Transfers Out ($58,676) and Contingency ($27,000). Expenditure reductions, compared to the current year budget, are Capital Outlay ($1,810,193), Sundry ($35,139) and Maintenance ($13,215). General Fund Expenditures by Function I Adopted ■ General Government FY2016 ■ Public Safety Estimated Public works FY2015 ■Health &welfare Culture & Leisure Actual ■ Capital FY2014 Transfers Out $0 $10 $20 $30 $40 $50 $60 $70 $80 $90 Billions Personnel Services The increase in personnel services expenditures in the 2015 -16 budget reflects several factors. Step pay increases for Police and Fire civil service will be honored pursuant to established salary pay grade schedules based on years of service. Non -civil service employees will be subject to a merit -based compensation adjustment as we move into the third year of our market equalization program. As in past years, the City and its employees will continue to share responsibility and work together to reduce healthcare costs. Last year the City expanded its wellness clinic due to a desire to strengthen its utilization rate and for 2015 -16 the City is pleased to be able to offer employees a Health Care Holiday from one month of health care insurance premiums. This holiday lets employees share in the excellent fiscal performance of the Health Care Fund by reducing their contribution to that fund for one month of the upcoming fiscal year. Retirees over 65 continue to be on a Medicare supplement which provides them with equal or better coverage at a lower cost. The City no longer offers retiree insurance coverage for any employee who started employment with the City after January 1, 2010. No premium increase for employees or retirees is planned. 3 -3 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 General Fund Expenditures by Type ■Personnel Services ■ supplies Adopted Wlblaintmance FY2016 ■ Services Estimated ■ Sundry FY2015 ■1�liscellaneous operating Transfers Actual out FY2014 ■ Capital Outlay ■ Transfers Out - CIPF $o $10 $20 $30 $40 $50 $60 $70 $80 ■ Contingency Minwns INFRASTRUCTURE AND CAPITAL PROJECTS The City Council, Citizens and Administration agree that maintaining and improving the facilities and infrastructure within the City is vital to its growth and development. In November 2007, the voters overwhelmingly approved five initiatives that are providing improvements in the following areas: streets; sidewalks; drainage; public safety; parks, recreation and beautification. The full amount of the 2007 authorization of $79,975,000 in General Obligation Bonds (GO's) have been sold through the 2014 -15 budget year. The City will continue to monitor and assess the cash flow of projects and as necessary adjust the project schedule. Utility Capital Improvements - Another capital improvement initiative seen as critical to the growth and development of the City is the utility infrastructure. Current and active projects detailed in this document represent over $125 million in improvements from 2002 through 2018. Projects in this category include development and redevelopment of wastewater treatment plants and lift stations; water and sewer line rehabilitation; line extensions; new and rehabilitation of existing water towers; and water well replacement. The City issued $11 million in Certificates of Obligation (COs) in 2013 -14 to provide funding for these projects. Additional ongoing projects that will improve the City's utility infrastructure include the hardening of lift stations and other water and sewer facilities throughout the City. These projects are funded by grants and are budgeted in excess of $17 million. Street Maintenance Improvements — Funded by a dedicated sales tax which was reauthorized for a second time in 2011 and is up for another reauthorization in November 2015, the Street Maintenance Fund provides a critical program to address the maintenance of city streets in sub - standard condition. Represented in the current program is additional funding for Asphalt Base Restore /Mill and Overlay ($901,000); Crack Seal and Joint Repair ($100,000); Concrete Street Repair ($1,600,000); Street Striping ($200,000); and new Capital Project Initiatives ($900,000). General Capital Improvement Program Fund (CIPF) — This fund is used to provide for various projects and is primarily funded with a transfer from the General Fund as well Contributed Capital for specific projects. Major recurring programs reflected here include funding for the CIP Project Management ($307,164) and Building Demolition ($468,525). A major portion of the transfer from the General Fund in the 2015 -16 budget year is for the San Jacinto Mall ($5,500,000) and 911 Center ($1,100,000) projects. Funding has been captured here from the Fire /EMS Special District to provide for Phase II of the Fire Training Grounds Facility ($1,711,538) and Fire Radio Replacement ($689,139). Other projects include Goose Creek Trail ($150,000), Marina Over - dredging Costs ($500,000), Quiet Zone ($255,602), Town Square Project ($238,853) and Improvements to Spur 330 Feeder Road ($1,007,123). Also budgeted is $1,000,000 for New Capital Project Initiatives that may be identified during the budget year. ECONOMIC DEVELOPMENT Increasing the retail base within the City of Baytown is crucial to the ability of the City to develop and provide the resources necessary to support the development. The addition of new and the retention of existing retail facilities not only enhances the tax base of the City, but it also creates jobs for our citizens which in itself creates a positive economic impact. 3 -4 MAJOR BUDGET ISSUES Fiscal Year 2014 -15 The City maintains a mutually beneficial partnership with the Economic Development Foundation (EDF) to enhance the City's ability to recruit businesses that create jobs. The availability of Municipal Development District (MDD) funds is crucial to providing the resources necessary for this endeavor. Programs funded by the MDD include development of new and expansion of existing businesses, acquisition of property for economic development and continued support of the EDF operations and special programs. RESERVE LEVELS 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, 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. The City's targeted goal for unrestricted fund balance, per adopted resolution, is the equivalent of 60 to 90 days operating expenditures. The General Fund ending balance of $11,829,842 projected for the 2015 -16 budget represents 60 days of operating expenditures. The 2015 -16 budget will again use a portion of the fund balance to fund some of the non - recurring expenditures as follows: Total revenues $72,844,684 Less recurring expenditures (72,517,467) Revenues available to fund non- recurring expenditures 327,217 Total non-recurring expenditures (9,823,780) Decrease in fund balance ($9,496,563) The Governmental Accounting Standards Board (GASB) issued Statement 45, entitled Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions. The statement addresses how state and local governments should account for and report their costs and obligations related to post - employment healthcare and other non - pension benefits, commonly referred to as other post- employment benefits, or OPEB. Baytown implemented GASB 45 in FY2009. The City is currently on a pay -as- you -go option for its OPEB liability. To help limit the liability, the City no longer offers retiree health insurance coverage for any employee who starts employment with the City after January 1, 2010. 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 2015 -16 is $14,454,064, consisting of $9,406,293 in principal, $4,997,771 in interest and $50,000 for fiscal agent fees. Tax revenues are projected to be $10,363,013. Transfers of $3,987,341 from the Wastewater Interesting and Sinking Fund provides for servicing of debt related to water & sewer infrastructure and $426,713 from the Municipal Development District covers a portion of the debt for the Pirates Bay Water Park. HOTEL/MOTEL FUND This fund accounts for the use of Hotel/Motel Occupancy tax revenue generated by the City's twenty-two 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 or encourage tourism 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. The distribution of hotel /motel tax revenue is specified by state law. At least 1% of the 7% occupancy tax annual revenue must be spent on advertising and general promotion of the city and its vicinity. The city is prohibited from 3 -5 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 spending more than the greater of 15% of the hotel occupancy fund balance or 1% of the 7% occupancy tax annual revenue for development or enhancement of arts programs. Expenditures for historical purposes are limited to a maximum of 50% of the annual hotel tax revenue collected, if the municipality does not allocate any hotel occupancy tax revenues for convention /civic center purposes. Since Baytown borders an estuary or bay with a population less than 80,000 we are eligible to utilize not more than 10% of the revenue derived from the hotel/motel revenue fund balance for maintenance, improvement and operation of parks and facilities that serve the purpose of attracting visitors and tourists to the City, as long as funds expended for promotional activities do not fall below the average annual expenditures of the prior three years. Any expenditure must be consistent with one of the categories noted and serve to promote tourism, conventions and the hotel industry. REVENUES The 2015 -16 budgeted revenue from hotel occupancy tax of $1,200,000 represents an increase of $200,000 over the current year budget due to rising occupancy rates. It is anticipated that those occupancy rates will continue to rise with the current construction projects in and around the City. The budget also includes interest earnings of $3,500 for total revenue of $1,203,500. Hotel/Motel Occupancy Tax Revenues $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- Actual FY2014 Estimated FY2015 Adopted FY2016 EXPENDITURES Total expenditures budgeted for the Hotel /Motel Fund are $1,276,832, a decrease of $87,986 or 6.5% as compared to the current year budget. The majority of this decrease results from Capital Outlay ($147,000) and Contingency ($80,000) and is offset by Sundry & Other increasing by $125,000 to fund a new initiative of grant partnerships. The City's Tourism Coordinator and Marketing Specialist continue to be fully funded in the 2015 -16 budget. • 4"' of July Celebration ($221,373) — The celebration is a source of tourism bringing people from outside the community to the City. The total cost of the celebration includes a fireworks display, live entertainment, sound and lights, security and personnel, supplies, advertising and other. • Promotion and Advertising — The budget includes $1,050,498 for public relations activities, advertising and promoting tourism for events that are designed to bring out -of -town visitors to Baytown. Tourism advertising includes the advertisement of City- sponsored events such as the 3rd and 4d' of July Festival, Grito Fest, Nurture Nature Fest and general promotion of all tourism venues in Baytown. • Continuing for the 2015 -16 budget is the method the city utilizes to distribute its HOT funding to outside entities. A new application process was instituted for the Baytown Tourism Partnership Grant Program in 2013 -14. This program's allocation for the 2015 -16 budget year is $125,000. Outside organizations compete for these dollars based on their ability to bring in tourists and promote the Baytown convention and hotel industry. • Funding for $7,000 is contained in the budget for maintenance of the promotional web page for the City of Baytown. This website is dedicated to providing information to potential visitors to promote tourism. • Annual Cleanup of Bays, Waterways & Estuaries — The budget includes funding of $114,145 for the annual cleanup of bays, waterways and estuaries throughout Baytown. The current locations for this cleanup and 00i MAJOR BUDGET ISSUES Fiscal Year 2014 -15 maintenance include Bayland Marina, WC Britton Park, Goose Creek Park, the Baytown Nature Center, Bicentennial Park and Roseland Park. • Summer Concert — Grito Fest — This allocation of $64,479 will fund a concert to include staged entertainment, food and beverage booths and security. • Nurture Nature Fest and Great Goose Fest — Events for $28,700 are aimed at tapping the eco- tourism market and showcasing the Baytown Nature Center and the Eddie V. Gray Wetlands Recreation and Education Center. HoteVMotel Budgeted Expenditures $1,404,000 $1,054,000 • Bay Communities $700;000 ■Historical ■Promotional $350,000 4rts $- Actual FY2014 Estimated FY2015 Adopted FY 2016 AQUATICS FUND REVENUES In June 2010, the City opened the Pirates Bay Water Park, a Caribbean themed 3 -acre water park. In May 2011 the Calypso Cove Water Park opened in N. C. Foote Park. Both are operated by the Baytown Parks and Recreation Department. With the expanded waterpark now operating, 2015 -16 revenues for Pirates Bay and Calypso Cove are projected to be $3,026,300, down from $3,233,300 in the current budget. EXPENDITURES The 2015 -16 budgeted expenditures for the Aquatics Fund which includes Pirates Bay Water Park and the Calypso Cove total $3,351,350 and includes $440,500 for capital outlay at the Water Parks. Pirates Bay Water Park opened for the season in May and staff estimates that attendance will be 178,000 for the current season. The new rate structure that went into effect in 2014 -15 is designed to provide sufficient revenues to cover annual operations and maintenance costs of $2,439,683, as well as continuing the practice of allocating a dollar from each ticket sold to a capital replacement fund which for 2015 -16 is projected to be $178,000. The Aquatics Fund will transfer $71,167 to the Water and Wastewater Interest and Sinking Fund, continuing funding of debt service for the Pirates Bay expansion begun in the 2014 -15 year. 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. REVENUES Water Volume — The 2015 -16 budget estimates water sales of $18,354,390 based on an average usage of 12.5 million gallons per day (MGD). Fluctuations in rainfall amounts can significantly impact actual sales. No rate increase is adopted for the 2015 -16 budget. 3 -7 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 The rate structure includes a "Customer Charge" of $3.62 per account inside the City and $7.24 outside the City, applied to all customer types, to recover the current costs of meter reading and maintenance, billing, and other customer service functions of the system. The "Base Facility Charge" is based upon meter size for all Non - Residential, Irrigation, and High - Volume User accounts and per physical dwelling unit for Single- Family and Multi - Family residential accounts. No monthly consumption allowance is included in the "Base Facility Charge." Single - Family Residential and Irrigation accounts are calculated using an inclining block, conservation rate structure. Residential sewer has a 12,000 - gallon cap. The Water and Sewer Rates for the current and new budget year are depicted on the following table. The Water and Sewer Rate Table: Service Rates Effective Individually Metered Single-Family Residential FY2015 & FY2016 Inside City Water Monthly Customer Charge $ 3.62 Water Monthly Base Facility Charge $ 7.53 Water consumption rates: Up to 2,000 gallons per unit $ 2.57 Between 2,001 - 6,000 gallons per unit $ 5.60 Between 6,001 - 12,000 gallons per unit $ 6.71 Between 12,001 - 18,000 gallons per unit $ 8.74 Use over 18,000 gallons per unit $11.36 Sewer Monthly Customer Charge $ 3.62 Sewer Monthly Base Facility Charge $ 7.53 Sewer consumption rates: Up to 2,000 gallons per unit $ 2.60 Between 2,001 — 12,000 gallons per unit $ 5.63 Outside City Water Monthly Customer Charge $ 7.24 Water Monthly Base Facility Charge $15.05 Water consumption rates: Up to 2,000 gallons per unit $ 3.86 Between 2,001 - 6,000 gallons per unit $ 8.39 Between 6,001 - 12,000 gallons per unit $10.09 Between 12,001 - 18,000 gallons per unit $13.10 Use over 18,000 gallons per unit $17.04 Sewer Monthly Customer Charge $ 7.24 Sewer Monthly Base Facility Charge $15.05 Sewer consumption rates: Up to 2,000 gallons per unit $ 3.91 Between 2,001 — 12,000 gallons per unit $ 8.45 Volume User Water consumption rate /1,000 gallons $ 4.13 3 -8 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 EXPENDITURES Total expenditures for the 2015 -16 budget are $42,063,118, an increase of $5,748,453 or 15.8 %. Highlights of changes by object class include the following: • Personnel related line items decreased $82,730 or 0.9 %. Personnel costs include wages, health insurance, workers compensation and retirement. • Supply costs are expected to decrease $759,848 or 6.6% primarily due to an anticipated volume reduction of treated water purchased from BAWA. The treated water expense of $10,000,000 represents 24% of the Utility's total 2015 -16 budget. • Maintenance decreases are $104,500 or 6.9% due primarily to less required maintenance across the spectrum of operations. • Services are increasing $650,588 or 0.3% due primarily to an increase in electricity costs. • Capital outlay is decreasing $101,232 or 21% based on reduced planned spending on vehicles, machinery and equipment. • Transfers to the CIP Fund are increasing by $5,430,000 based on current needs. • Transfers to the W &S Debt Service Fund are increasing by $1,133,310 based on debt service requirements. Water and Sewer Expenditures by Function i I I m ■ General Governent Adopted. FY2016 ■ water Operations Estimated Wastewater Operations FY2015 ■utility Construction Actual FY2014 . Transfer to Debt Service $o $10 $20 $30 $40 $50 n Transfer to Otber Funds Ai111nII5 WORKING CAPITAL In order to maintain fiscal stability, governmental enterprise funds 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. The goal for Water & Sewer Fund working capital is 60 to 90 days operating expenses. Working capital is defined as current assets (e.g. cash, investments, accounts receivable) less current liabilities (e.g. accounts payable). Working capital of $3,972,729 or 60 days of operating expenses, is projected as of September 30, 2016. As in the General Fund, the Water and Sewer Fund is currently on a pay- as -you- go option for its OPEB liability. To help limit the liability, the City no longer offers retiree health insurance coverage for any employee beginning employment with the City after January 1, 2010. WATER AND WASTEWATER INTEREST & SINKING FUND The debt service requirement for 2015 -16 is decreasing $4,872,848 due to lower scheduled debt service payments and a planned drawdown of fund balance. 3 -9 MAJOR BUDGET ISSUES Fiscal Year 2014 -15 SANITATION FUND The Sanitation Fund accounts for collection of residential refuse, brush and white goods, the yard waste management program, and recycling activities. The Sanitation Fund either through a contract with Waste Management, Inc. or City crews, currently provides the following services: • Twice per week curbside collection and disposal of residential garbage and heavy trash. (Waste Management) • Once per week curbside recycling (Waste Management) • Once a month curbside collection of brush and limbs. (City) • Provision of a drop -off recycling center open 4 days per week. (Waste Management & City) • Provision for a junk drop -off center open 4 days per week. (City) REVENUES The Sanitation Fund's revenues are projected to be $4,983,030, a decrease of $113,000 or 2.2 %. This decrease results from most recent estimates of current year revenues, and a rate increase is not recommended at this time. The recycling program places 65 gallon or 96 gallon carts at all single family residences. There is still no cost to utilize the recycling center, which remains open to complement curbside recycling by accepting a wider range of materials (now including e- waste) as well as recyclable materials from businesses. EXPENDITURES Total expenditures for the 2015 -16 budget are $5,282,871, an increase of $245,825 or 4.9% as compared to the 2014- 15 budget. Sanitation Fund Expenditures by Type ■Personnel Services Adopted ■ Supplies FY2016 \[aintenance Estimated ■ Services FY2415 :A Sundry Actual ■ Capital Oufla% FY2014 Transfers Out wpm $- $1 $2 $3 $4 $5 $6 ■ Contingency Millions 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. The Sanitation Fund is primarily a fee -for service fund and the working capital requirements are not as stringent since most costs are not incurred if service delivery is interrupted. Working capital of $502,829 or 38 days of operating expenses, is projected as of September 30, 2016. STORM WATER UTILITY FUND The Storm Water Utility Fund was established in order to ensure compliance with NPDES Storm Water Phase II. As part of the Federal Clean Water Act (CWA) under the National Pollutant Discharge Elimination System ( NPDES) the U.S. Environmental Protection Agency (EPA) has mandated that the Texas Commission on Environmental Quality (TCEQ) establish permit guidelines, under the Texas Water Code, for Municipal Separate Storm Sewer Systems (MS4). Phase I of the requirement included medium to large (100,000+ population) cities with Phase II including those cities of less than 100,000 populations. There are two ways for a city to comply: (1) file for an individual NPDES permit; or (2) participate with a Texas Pollutant Discharge Elimination System ( TPDES) General Permit. The 3 -10 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 second option is far less expensive and provides greater coverage by the State program. The State has completed the implementation of the General Permit program and Council has begun adopting the necessary ordinances and rules for compliance. Our Storm Water Program is operated under both the EPA and State guidelines. This was an unfunded mandate by the USEPA and TCEQ; however, municipalities are allowed to create enterprise type funds which collect fees to offset the costs of the program. The City has created an enterprise fund and has also received a State General Permit to operate our Storm Water Phase II program. The Permit must be reviewed and renewed every five years to insure continued compliance with both the USEPA and TCEQ requirements. The Storm Water fee is a 22 -tier rate structure, with the residential tier being the largest in number. A 50¢ increase is included in the rates, with each residential account being charged a $2.00 fee, up from the current $1.50 monthly charge. All non - residential accounts will be charged a fee based on the single - family living unit equivalent, which is determined by evaluating the impervious area of the property. This rate change will raise available revenue in this fund from $1,200,000 in the current year to $1,640,000 in the 2015 -16 budget. In prior years the Storm Water Fund transferred funds to the General Fund for completion of storm water projects; effective this year these transfers will no longer be made. The Storm Water Fund will now fund these projects directly from this fund. Expenditures include 16 staff positions in Personnel Services ($1,083,176), Supplies ($86,550), Maintenance ($105,000), Services ($188,325), Sundry ($1,000) and Capital Outlay ($322,500). The estimated working capital at September 30, 2016 is $380,353 or 95 days. Adopted FY2016 Estimated FY2015 Actual FY2014 GARAGE FUND $- $500,000 $1,000,000 $1,500,000 $2,000,000 CENTRAL SERVICES (Garage & Warehouse Operations) nPersonnel Senioes Supplies R Maint enance •Services ■ Sundry r capital Outlay ■ Transfers Out 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. Total expenditures for the 2015 -16 budget are $2,390,839. A fuel surcharge of 6% is assessed to user departments that fuel at the Garage to offset fixed costs associated with Garage operations. The fee structure for the various types of vehicles is as follows: • Light vehicle rate (motor vehicles up to and including one ton load capacity) - $50/Hr. • Medium vehicle and equipment rate (motor vehicles exceeding one ton capacity) - $65/Hr. • Heavy and construction equipment rate - $8041r. The budget for the Garage Fund is developed as a generally break even operation. 3 -11 MAJOR BUDGET ISSUES Fiscal Year 2014 -15 Adopted FY2016 Estimated FY2015 Actual FY2014 Garage Fund Budgeted Expenditures by Type $- $500,000 $1,000,000 $1,500,000 $2,900,000 $2,509,000 WAREHOUSE OPERATIONS • Personnel Services • Supplies Maintenance • Saviees • Capital Outlay 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 basis. Total expenditures for the 2015 -16 budget are $265,571, a decrease of $747,096 due primarily to reduction of a one -time budget in the current year for water meter costs to be purchased for resale of $750,000 driven by local development. Revenues have decreased by a like amount. Like the Garage, the budget for the Warehouse is meant to be generally break -even. Warehouse Fund Budgeted Expenditures by Type ■Personnel Senim Adopted FY2016 ■ Supplies Estimated FY2415 Maintenance ■ services Actual FY 014 ■CapitalOuiiz 5 5100:000 $200,000 $300;004 3 -12 FY 2014 -2015 UPDATE OF THE STRATEGIC ACTION PLAN REF Action FY 2014-15 Status G Growth Co act ` G 1 Prioritize, budget for and include in the city's The City will continue to make water and wastewater improvements annually in excess capital improvements program the water and of $7,000,000 per year for the foreseeable future. In addition, the City has completed wastewater improvements identified in the 90% design review of the new 6MGD Surface Water Treatment Plant. This plant, located Water and Wastewater Master Plans. on the East side of town, will have the ability to convert to alternative treatment processes such as Desalination. G2 Update the city's development ordinances to Amendments, like the changes proposed for Access Management, are still being reflect the infrastructure policies outlined in the considered for the subdivision ordinance based on recommendations from the Mobility Comprehensive Plan. Plan. G3 Identify and replace older wastewater lines The City continues to aggressively pursue updates and preventative maintenance to the that face infiltration problems. City's sanitary sewer system. The minimum of $1,000,000 is spent yearly on this rehabilitation project. This continuing project is currently on schedule, recently, initiating neighborhood -wide pipe bursting projects at Baybrook. Engineering and Public Works continue to proactivly and systematically address the replacement of these older City systems. The City is currently designing for the rehabilitation and upsizing of two existing lift stations and the installation of one completely new lift station. For example, Garth Road lift station is being designed to allow for several new subdivisions and future growth in that service area; San Jacinto Boulevard is under design to include new sewer lines and a new lift station to serve the area between John Martin and Garth Road. G4 Establish a timeline for transition of services The City continues to monitor the debt level and economic viability of the Municipal from Municipal Utility Districts inside city limits Utility Districts currently in the City's ETJ in an effort to analyze and determine if annexation to city services. of these MUD's would be in the City's overall best interest. G5 Establish a regular schedule for updating the The impact fees for water and sewer were updated in 2014 and require updating every 5 city's capital recovery fee for new years under state law. The fees will be re- evaluated in 2019. development to ensure it reflects current costs. G6 Prioritize and implement the The San Jacinto Blvd. project is another example of the City's concerted effort to recommendations established in the Master consolidate detention and minimize the number of ponds scattered throughout the City. Drainage and Flood Mitigation Plans by The City will continue to emphasize regional and sub - regional detention initiatives. coordinating with other agencies, allocating Another example of this concerted effort is between the City and Harris County Flood resources, and incorporating projects into the Control for the expansion of a regional detention facility to mitigate detention city's capital improvements program. requirements for Rollingbrook Estates, which is a single family residential development on the south side of Rollingbrook near Emmett Hutto. G7 Develop drainage criteria and standards for This has been addressed in the Master Drainage Plan. The City works with new new developments. developments to ensure the recommendations of the Master Drainage Plan are implemented. G8 Establish impact fees to assist in completing In lieu of implementing a new impact fee for drainage, the City raised its Municipal drainage improvements to counter the Drainage Utility System (MDUS) fee from $0.68 per single family living unit equivalent to impacts of new development. $1.50. This increase now brings Baytown's MDUS fee in line with other comparable local cities. The City will monitor the need for implementation of drainage impact fees and will propose when necessary. G9 Identify flood prone areas of Baytown and the FEMA is responsible for identifying flood -prone areas and producing the appropriate ETJ and produce maps with elevation levels elevation maps. The flood ordinance was amended and new FIRM adopted in 2015. for distribution to all residents. The City is currently working on updating the floodplain layer and updating all applicable interactive GIS maps. G 10 Coordinate with other local, state and federal The Engineering Department continuously coordinates with Harris County, Chambers agencies in implementing drainage County, and the HCFCD to identify and implement drainage improvements in both improvements including the U.S. Army Corps of private development and publicly- funded projects. Engineers, Harris County, Chambers County and the Harris County Flood Control District. 3 -13 G11 Identify properties repeatedly damaged by The City evaluated a program for the acquisition of properties repeatedly damaged by flooding and establish a program for flooding and determined that it was not practical. The City works with property owners acquisition and relocation. to build and remodel properties in accordance with the floodplain ordinance. G12 Identify intersections that are prone to flooding This item has been addressed as part of the revisions to the City's Master Drainage Plan. and propose necessary improvements. The plan will assist staff in developing the criteria necessary to identify and prioritize flood - prone intersection improvement projects as part of the capital improvements plan. Staff is preparing various code amendments and a Capital Improvement Plan as recommended by the Mobility Plan. M Mobility Ml Prepare a detailed transportation study and The City adopted a Mobility Plan and a Major Thoroughfare Plan. Code amendments are thoroughfare plan to identify and prioritize being considered as part of the Mobility Plan adoption. Some of these specific improvements. recommendations will affect the roadway designations in the Major Thoroughfare Plan (MTFP). The City is considering implementing a MTFP annual review in order to allow for routine amendments. M2 Evaluate the feasibility of implementing road Assessment was done in the Mobility Plan. Further consideration will be given in the impact fees to generate funding for and future and recommendations will be presented for consideration. recoup the costs of roadway improvements necessitated by and attributable to new development. M3 Develop an access management program The City has adopted an access management policy for non - residential development. that provides design requirements, revised This policy is constantly being reviewed. The Mobility Plan recommendations include development codes, and new development design requirements, revised development codes, and new development review review procedures to address access procedures to address access management issues associated with the development management issues through the development process. Working in conjunction with Engineering, Planning has been working to properly process. apply standards and to ensure they are following sound traffic principles. M4 Adopt a comprehensive maintenance The City currently conducts an annual, city -wide review of the street system that includes program for area roadways that is based on a developing a prioritized list of potential maintenance /improvement projects based on a prioritized level of need versus making pavement condition index rather than a district -by- district basis. Portions of the sales tax improvements on a district -by- district basis. revenue that the city collects are allocated to fund annual street and sidewalk maintenance projects. A Pavement Condition Index assessment has been planned and funded for 2016. M5 Prepare a safety study in conjunction with the The City has not completed the study of high risk intersections. Recommendations to Houston - Galveston Area Council (H- GAC) to improve intersections through access management, the subdivision code and the major evaluate "high risk" intersections within thoroughfare plan have been proposed by the 2013 Mobility Plan and are currently Baytown and identify recommendations for being considered. improvements at those locations. M6 Revise the city's existing development codes The City adopted an access management policy for non - residential development. It is to include standards and requirements for applied to all new development. Land dedication for future road expansions are street and development connectivity. requested when needed. The Mobility Plan includes design requirements, revised development codes, and new development review procedures to address access management issues associated with the development process. M7 Include requirements in the city's The adopted Parks and Trails Master Plan supports future regulations that require the development codes for installation or installation of sidewalks and bicycle facilities during the subdivision review and approval enhancement of sidewalks and /or bicycle process. The requirement of sidewalks for new development and infill construction is facilities when any new development or included in the ULDC, building code, and subdivision regulations. redevelopment occurs, where appropriate. M8 Revise or adopt new cross section standards The Mobility Plan included recommendations for cross - section standards for collectors for collectors and arterials that include and arterials. Amendments are being considered for the Subdivision Code and the Major sufficient right -of -way for sidewalks and bike Thoroughfare Plan. The cross section standards are currently being applied to newly - lanes, where appropriate. designed rights -of -way including San Jacinto Blvd., Santavy Rd. and Blue Heron Pkwy. M9 Identify near -term critical needs for personal The Parks and Recreation Department prioritized the trail /sidewalk plan to accomodate mobility and install dual purpose high traffic areas throughout the City and to complete as funding becomes available. sidewalks /bike lanes to meet these needs. The first phase included Rollingbrook, Baker, Hutto and West Main were completed. Ward Road sidewalk was completed in 2014. Additional sidewalk projects are planned for 2015. 3 -14 M 10 Prepare a comprehensive bicycle and The adopted Parks and Trails Master Plan encourages sidewalks and bike lanes. The pedestrian master plan either for the entire Parks and Recreation Department has developed a sidewalk plan to link parks to community or on a special -area plan basis. As neighborhoods, schools and high traffic areas. part of this process, consider locations in Baytown where one or more roadways could be "retro- fitted" to accommodate bike lanes (as a "pilot" project to demonstrate how neighborhoods could be better linked). M11 Establish incentives or regulations for the The adopted Parks and Trails Master Plan supports future regulations that require the provision of sidewalks that connect residential installation of sidewalks and bicycle facilities during the subdivision review and approval and commercial developments and create process. The requirement of sidewalks for new development and infill construction is safe pedestrian access between homes and included in the ULDC, building code, and subdivision regulations. Additional updates to daily conveniences. the subdivision ordinance will allow for further improvements and additions to roads. L Land Use] Ll Establish incentives to encourage infill The MDD Revolving Loan Program is in place to aid in the redevelopment of vacant sites. development or the redevelopment of vacant Regulations concerning the use of non - conforming structures and properties are sites /buildings. included in the ULDC to encourage redevelopment. The Downtown Facade Program provides a matching fund for property owners to improve their building facades in the ACE District along Texas Avenue. The City has also used Chapter 380 Economic Development Agreements for infill and redevelopment opportunities. In 2014, City Council adopted the Revitalization Incentive Zone Program (RIZ) which provides incentives for improving properties within a certain area in the City limits. L2 Work with interested developers to assemble Staff is continuing to work with developers and landowners throughout the development small parcels in older areas into feasible process with efforts to assemble and develop property while promoting the City. ,development sites. L3 Implement the action statements in the In 2011, the TxDOT Demonstration Project along Texas Avenue was completed and the Downtown Master Plan: Area One to revitalize City adopted the Arts, Cultural and Entertainment (ACE) District. The City completed this area that is currently underutilized. construction of a public parking lot within the ACE District and is currently moving forward with the development of a public square with modular concession building, restrooms and a skating rink. Two existing businesses (TSO and Cork Grinders) utilized the City's Facade Improvement Program to update their facades. There is currently $50,000 to utilize in this year's budget for this same matching grant program. The second phase of the Texas Ave Streetscape Project is underway, with a completion date of November 2015. Additionally, a Town Square is also under construction to further highlight the re- development efforts in the downtown area. The Town Square has recreational amenities, including a seasonal portable ice - skating facility. L4 Identify areas within Baytown's ETJ where The construction of San Jacinto Blvd, Santavy Road, and Hunt road will include utilities public utilities and services could be extended infrastructure and pumping systems to ensure that all development in the service areas in a cost - effective manner and where future can be supported effectively now and in the future. annexation is both desirable and feasible. L5 Update city ordinances including the Official The Planning Department is actively presenting changes /amendments to the ULDC in Zoning Map to ensure uses and intensities are order to update and clarify items within the ordinance in efforts to make the document compatible and consistent with the goals and easier to administer. Staff if also working to update the Future Land Use Plan to ensure policies outlined in the Comprehensive Plan. compatible land uses as properties develop. Lb Establish minimum standards for the screening Implementing screening and buffering requirements as parcels are developed and of unattractive sites and /or buffering between redeveloped using the standards in the ULDC. incompatible land uses (i.e. dense landscaping, increased setbacks, walls /fencing). L7 Actively assist companies in developing The ULDC requires a 100 -foot vegetative buffer and additional setbacks surrounding new greenbelts around heavy industry to act as a industry. The City will continue to work with property owners of industrial uses to natural and attractive buffer. voluntarily establish greater buffer zones to mitigate their impact on surrounding residential areas. 3 -15 L8 Amend the Future Thoroughfare Plan to ensure The Mobility Plan included the Future Thoroughfare Plan. Staff is drafting revisions to the that existing and future subdivisions are Subdivision Code as recommended by the Mobility Plan and is proposing an connected via collector roads that provide amendment procedure for the Thoroughfare Plan that will facilitate annual updates and adequate connections to community ROW extensions. destinations. L9 Amend the city's subdivision regulations to The requirement of sidewalks for new development and infill construction is included in mandate the provision of sidewalks in the ULDC, building code, and subdivision regulations. The adopted Parks and Trails commercial areas to provide pedestrian Master Plan supports future regulations that require the installation of sidewalks during the access to these uses. subdivision review and approval process. L10 Establish riparian zones (vegetated corridors The City's Watershed Protection Ordinance has effectively protected major riparian zones along streams and rivers) consistent with state as new development occurs. The Parks, Recreation, Open Space, Greenways and Trails and federal standards to improve water Master Plan suggests to add public trails along riparian corridors. The Master Plan also quality and drainage as well as providing addresses the issue of preserving the vegetation along the bayous so when a trail is opportunities for public trails. added, there should be little impact to the surroundings. The recently- adopted Future Land Use Plan includes a Bayou /Creek Conservation area that encourages environmental protection /development along the waterfront, creek and bayou frontage areas, specifically along Cedar Bayou, Goose Creek, and Spring Gully. L11 Implement coastal zone requirements with The amended floodplain ordinance increased the freeboard from 18" to 24 ", created a minimum set -back standards and a minimum new Coastal AE floodzone and restricted the use of slab on grade construction for new finished floor elevation (FFE) of 18 inches single family dwellings in the floodplain in an effort to decrease the risk of storm surge above base flood elevation (BFE). and flooding. L12 Develop and maintain a long -range Staff has identified potential short and long -term annexation study areas. Staff is the annexation planning map that identifies midst of proposing a plan moving forward with three of the study areas. Each of these potential areas for annexation in the near and areas promote filling in "holes" that are currently not annexed but are surrounded by longer term. areas within or adjacent to the City limits. Such annexations protect areas of the City and ETJ as expansion and development occurs. L13 Establish criteria to assist staff and local In identifying short and long -term annexation study areas, staff is evaluating whether officials in evaluating areas to be considered voluntary and involuntary annexation is appropriate. for either voluntary or involuntary annexations (i.e. population density threshold, distance from municipal infrastructure, fiscal impacts). L14 Identify opportunities to annex areas that do The City is evaluating potential annexation areas that do not require a three -year not need to be included in a three -year annexation plan and /or that will not negatively impact or tax the City's infrastructure or annexation plan as outlined by Chapter 43 of land use plans. the Texas Local Government Code. L15 Review and revise annexation priorities with This effort is ongoing and will be updated based on direction from the Council as well as each annual Comprehensive Plan update to any findings from future annexation area studies. reflect changing growth and development patterns within the ETJ. L16 Revise the city's Annexation Plan as needed in Staff is in the midst of providing additional changes to the current annexation plan. This accordance with Chapter 43 of the Local will involve an additional 3 -5 areas of potential movement or growth for the City. Some Government Code (upon deciding to of these areas are anticipated voluntary annexations but some of the areas will be unilaterally annex an area that is not exempt involuntary in order to meet the City's current plans for growth. from the annexation plan requirements). E Economic O ortun` El Work with business and industry representatives The City continues to partner with developers for infrastructure development. Santavy to identify priority road and infrastructure Road, San Jacinto Boulevard and Hunt Road expansions are joint efforts with developers improvements. expected to be completed in the near future. The projects will include water and sewer infrastructure as well as regional- concept detention to optimize land use. E2 Create a funding mechanism for community Future Action. improvements and small business development such as a community development corporation (CDC). 3 -16 E3 Expand public transportation options within Harris County Transit currently offers three Baytown routes as well as connecting routes to Baytown and between Baytown and regional Crosby, Highlands, Barrett Station, and McNair to the north. Existing routes also connect employment centers. to Metro at the San Jacinto Mall Park and Ride. In the past few years, the City has installed approximately 30 covered bus shelters along major commercial corridors and in areas of high ridership. In partnership with Harris County, the City provides local matching funds for operating the Baytown routes. As the population and demand for service increases, the City and Harris County will assess the need to expand the existing routes. E4 Launch a more comprehensive and The Health Department continues to utilize the Community Service Worker Program with coordinated beautification program as part of two supervisors and 'crews' with activities seven days per week. This has allowed for an overall campaign to improve Baytown's additional cleanup during the week, overlapping work days and an additional two days image. per week for a single crew. A targeted cleanup program has identified two major commercial / retail areas and those roadways are cleaned weekly; as the areas stabilize the project will expand to other roadways. This enhances the Health Department's efforts to improve beautification efforts of the City as a whole. E5 Start an "adopt -a- neighborhood" program to The Neighborhood Improvement Program is underway in the Middletown Addition. An engage the community in routine clean- up introduction letter and needs survey was sent to approximately 275 residents in the area. and beautification efforts. Staff received 10 responses to those surveys. The residents who responded seemed eager to begin a neighborhood association and are willing to work on cleaning up the area. Staff held a meeting with the residents and a neighborhood -wide trash -off on May 30, 2015. A Representative from the Police Department, Health Department and Public Works Department attended the meeting to answer questions. The Health Department continues to identify and work to abate property maintenance and nuisance code violations via the Neighborhood Protection Program. The transition from the Baytown Beautiful Advisory Committee (BBAC) to the new Keep Baytown Beautiful, Inc. (KBB) has been completed and KBB hosted the following cleanup - related events: Don't' Mess with Texas Trash- Off, Trash -Off Baytown Youth Art Contest, West Baytown Fall Cleanup and Recycles Day. The Health Department continues to provide anti - litter and beautification information to neighborhood associations, businesses and civic organizations. E6 Expedite the removal of abandoned and The annual residential demolition contract is still in place with J.T.B. Services as the vacant buildings. contractor. This allows staff to demolish structures within 30 -35 days of the court order. In 2014, City Council adopted the Revitalization Incentive Zone Program (RIZ) which provides incentives for improving properties within a certain area. The zone is located in the south - central portion of the City. The RIZ is made up of two incentive opportunities: Program 1 includes the "basic incentives," which provide waivers of certain permit fees and impact fees. Program 2 provides property owners with the potential to earn a refund of the City's ad valorem incremental tax increase associated with the improvements for up to five years. To qualify for incentives on an existing structure, the construction cost has to be equal to or greater than 20% of the assessed value of the property (per HCAD). For new construction, a minimum investment of $65,000 for residential structures and $100,000 for commercial structures is required. The City is taking a proactive approach to bring abandoned buildings into conformance with City codes. A dedicated full -time staff person is assigned to this effort and is processing properties each month in municipal court. To expedite the demolition of structures, the City entered into an annual residential demolition contract with a local demolition company. E7 Identify opportunities to transform The Parks & Recreation Department added 11 acres of land on Cedar Bayou for a future underutilized and abandoned properties into park site. The retention pond on Blue Heron is complete and added 16 additional acres neighborhood parks. of arkland to the City's park inventory. E8 Continue working with landowners and The Development Review Committee will continue working with landowners and developers to identify and highlight sites well- developers to identify and highlight sites well- suited for retail and commercial suited for retail and commercial development. Staff also supports the Economic Development Foundation's efforts to development. assist prospective developers in identifying potential sites. 3 -17 E9 Establish an overlay district for Baytown's The Arts, Cultural and Entertainment (ACE) District was adopted in 2011. The district historic downtown that allows for mixed uses identifies allowable land uses that are intended to compliment the City's efforts to and provides design guidelines for the area. revitalize the downtown area by promoting diverse, mixed -use development. Additionally, the new district eliminated restrictive front and side setbacks that conflicted with the existing buill out environment. Staff developed a set of design standards as specified in the Downtown Design Guidelines, which the Council may consider in the future. E10 Offer financial support for the community's The Downtown Fagade Program provides a matching fund for property owners to revolving loan fund to assist with improve their building facades in the ACE District along Texas Avenue. This past year beautification, fagade improvements on there were no formal requests for these funds. historic buildings and small business loans. Q Oucifffdf Q1 Periodically update the city's Parks, The Parks, Recreation, Open Space, Greenways and Trails Master Plan was completed in Recreation, Open Space and Greenways the Fall of 2010. The Parks and Recreation staff is continuing to implement the plan. Master Plan to ensure that identified needs and priorities are current and reflect future demands based on the latest growth projections. Q2 Develop a long -range capital plan that Construction has started on the new 911 /Communications building that is located off of identifies future facility needs (i.e. public North Main with construction completion expected in 2016. This site will share the 48 libraries, police stations, fire stations and acre site with Parks and Recreation. The future parkland will be developed as funding community centers) and funding sources to becomes available. ensure that Baytown's services and facilities continue to meet the needs of a growing ,population. Q3 Identify additional environmentally sensitive or An 11 acre mitigation project is nearing completion at the Baytown Nature Center that undevelopable lands the city could acquire was funded and constructed by GB Biosciences. The 11 acre project was being and preserve for public open space or overseen by the Natural Resources Trustee Program (NRTP). The City of Baytown and the recreational uses, such as areas adjacent to General Land Office Coastal Management Program completed two grants in 2012 and the bays, streams, bayous and waterways. 2013 that removed 739 abandoned derelict pilings from Tabbs Bay. The City continued cleaning Tabbs Bay 2014; the project was paid for by the Municipal Development District and removed an additional 534 abandoned piles. The City applied for and received a General Land Office Coastal Management Program Cycle 19 Grant that will complete the removal of abandoned pilings from Tabbs Bay including removing the abandoned causeway to Hog Island during the summer of 2015. Q4 Continue with the phased renovation of the The Parks and Recreation Department is planning the next expansion of Pirates Bay to be Wayne Gray Sports Complex. ready for the 2017 summer season. Q5 Replace the city's aging swimming pools to The Parks and Recreation Department is planning the construction of a water feature at ensure that these facilities are safe, well- the new Town Square Project downtown. A future spray ground is planned for Jenkins maintained and continue to be a community Park. asset for residents of Baytown. Q6 Evaluate the feasibility of adopting Appropriate regulatory measures required to preserve open space will be considered in development incentives and /or regulatory the revision to the subdivision regulations. measures to preserve open space and sensitive environmental areas. Q7 Amend the city's development codes to The Parks and Recreation Department may present City Council with a proposed require parkland dedication or a fee -in -lieu of Parkland Dedication Ordinance in the future. The Parkland Dedication Ordinance was land in residential developments. recommended with the Parks, Recreation, Open Space, Greenways and Trails Master Plan. This issue will be considered in the revisions to the subdivision regulations. This ordinance is currently is being worked on internally with Parks office, but the draft ordinance is not ready for review. Q8 Establish park development standards, This issue will be considered in the revisions to the subdivision regulations by possibly including criteria for proposed land having a payment in lieu program or something similar. dedications, for implementation through the city's subdivision regulations. 3 -18 Q9 Undertake an updated community assessment Update of the Parks, Recreation, Open Space, Greenways and Trails Master Plan was of Baytown's parks and recreation amenities completed in the fall of 2010. The Master Plan addressed citizens' needs for each park to ensure residents' desires are reflected in and prioritized the needs. The Master Plan also merged the data from park amenities parks planning and acquisition. with the information from the survey to give a better understanding of recreational needs. Q10 Explore ways to protect and cover park The Parks and Recreation Department constructed two large shelters at the Wetlands facilities from sun exposure to increase public Center and at Central Little League Park during 2015. use during summer months. Q11 Work with TxDOT to develop a roadside park Feedback from stakeholders at the local and state levels indicate that this is no longer a along 1 -10. viable TxDOT project due to issues with police protection, maintenance, access and liability. Q12 Explore the possibility of constructing an indoor The Parks, Recreation, Open Space, Greenways and Trails Master Plan considers a state recreational facility. of the art indoor recreation center as a high need. The potential time frame for the indoor recreation center would be by the year 2020. Q13 Continue the planned extension of the Goose Phase V of the Goose Creek Trail is currently under construction. The new trail will Creek trail and greenbelt to the north to connect to the Hutto Parkway Trail and to the Animal Control Facility. The project is provide additional access to the nature trail expected to be completed in 2015. Phase VI will connect Phase V to the Phase III trail and to provide links to more neighborhoods, near Bush Terrace Park. The project is scheduled to be constructed in late 2015. The parks and schools. Parks and Recreation Department plans for the Phase VII trail to link the Hutto Parkway Trail north to the Home Depot area. Q14 Develop a trail along Cedar Bayou to provide The Parks, Recreation, Open Space, Greenways and Trails Master Plan states that there is a north /south trail connection along the a high level of importance on acquiring land along the Cedar Bayou Corridor. The eastern limits of the city, with a link to the recommended time frame for implementation is within the next fifteen years. Goose Creek Stream trail and greenbelt. Q15 Evaluate the feasibility of on- street bike lanes The Parks, Recreation, Open Space, Greenways and Trails Master Plan labeled areas that and routes that will link trails to neighborhoods, would work for linking bike lanes to one another. The Master Plan also addressed off - parks, schools, churches, the public library and street trails that could be dual use with bicycles. Reviewing these plans in conjunction civic center, museums, major employers, with new development would accelerate these goals. Making these connections in the medical facilities, social service agencies, and future will benefit connectivity in the City. other key locations. Q16 Grow the city's library system and educational Sterling Municipal Library added over 20,000 items to the collection in a variety of programs to accommodate future population formats including hardcover, paperback, magazines, graphic novels, audio - books, growth and community needs. DVDs, ebooks, and digital magazines. As circulation of print materials decreases, demand for downloadable services and access to technology continue to grow. Circulation of digital material has increased by 20 % in the past year and additional digital materials are being added to meet the rising demand. Staff continues to provide citizens with training on using tablets and smartphones to access library material. In the past year staff provided over 730 hours of technology training and completed more than 88,000 reference transactions. Educational programs including weekly story times, monthly family nights with a focus on culture and learning, and book discussion groups for pre- teens, teens, and adults were hosted by the library. Monthly exhibits encourage children and families to participate in hands -on learning and exploration. Q17 Create design guidelines and development Limited design standards are included in the ULDC. Additions to these standards may standards to enhance the aesthetics of the be included with some of the ordinance revisions but will need to go to both the community. Planning and Zoning Commission and City Council for approval. A sub - committee regarding additional standards would be a good method to initiate something like this in the future. Q18 Identify important community "gateways" and The Highway 146 - Fred Hartman Gateway project is currently under construction and is prepare specific corridor plans to prioritize expected to be completed during the summer of 2015. Future gateway projects have improvements such as landscaping, specially not been identified at this time. designed bridges and entrance signage in these areas. This could lead to the development of a corridor overlay district along specified enhancement roadways to enact area- specific design guidelines. 3 -19 Q19 Review and amend the city's sign regulations, A new sign ordinance will be considered for future action. as necessary, to better manage the location, type, size and scale of signs throughout the city. Q20 Continue the "Ado pt -a- Street" program to The new KBB, Inc. continues to sponsor the successful "Adopt -A- Site" program with staff capitalize on one of Baytown's greatest assets support from the Health Department. The Program is growing with more volunteers - a strong volunteer community - in order to conducting more cleanups and creating more awareness than ever before. As the Parks beautify the city and control litter. Target Department continues to increase the amount of walk and bike trails; the Program is volunteer efforts to community focal points emphasizing those areas for adoption. such as key corridors, parks and trail areas, downtown and community gateways. Q21 Work with utility providers to determine the May be addressed in the future. cost, timing and feasibility of relocating overhead utility lines underground with a priority on community focal points and enhancement corridors. Q22 Identify and remove large signs that are Building Services is developing a process to address abandoned sign structures using the .damaged or dilapidated. substandard program. Q23 Amend the procedures for city removal of The Substandard Program was revised after the Stewart vs. City of Dallas case to present unsafe buildings to expedite the process. unsafe properties to the Municipal Court. Currently, the court is processing an average of six properties per month. Staff is working through the Substandard Program to remediate substandard properties as they are identified. Q24 Establish a "performance bond" for In lieu of performance bonds for substandard properties, Municipal Court Orders are commercial buildings and apartments to issued that allow the City to demolish or secure the properties if the court - ordered ensure funding for demolition if the site timelines are not fulfilled. becomes vacant. Q25 Improve the appearance of properties utilized The City works to maintain city facilities in code compliance and is actively beautifying by the City of Baytown to set an example of city grounds and buildings such as City Hall, the Municipal Service Center, and park attractive, high - quality development. facilities. The general appearance of other facilities has also been approved such as; lift station outparcels with fencing and landscaping, and water towers with painting and ,design. 3 -20 CITY OF BAYTOWN EXPENDITURE BUDGET SUMMARY COMPARISON Expenditure/Expense Comparison of 2015 Budget to 2016 Adopted Governmental Fund Types: General Fund Debt Service Fund Hotel/Motel Tax Fund Enterprise Fund Types: Aquatics Fund Water & Sewer Fund WWIS Fund Sanitation Fund Storm Water Utility Fund Budget Adopted Amount of Percent of 2014 -15 2015 -16 Inc. (Dec.) Inc. (Dec.) $ 75,648,897 $ 82,341,247 $ 6,692,350 8.85% 16,270,553 14,454,064 (1,816,489) (11.16 %) 1,364,818 1,276,832 (87,986) (6.45 %) Total 93,284,268 98,072,143 4,787,875 5.13% 3,637,141 3,351,350 (285,791) (7.86 %) 36,314,665 42,063,118 5,748,453 15.83% 16,259,495 11,386,647 (4,872,848) (29.97 %) 5,037,046 5,282,871 245,825 4.88% 1,367,987 1,786,551 418,564 30.60% Total 62,616,334 63,870,537 1,254,203 2.00% Central Services Fund Types: Garage Fund 2,444,773 2,390,839 (53,934) (2.21 %) Warehouse Operations Fund 1,012,667 265,571 (747,096) (73.78 %) Total 3,457,440 2,656,410 (801,030) (23.17 %) Total All Fund Types $ 159,358,042 $ 164,599,090 $ 5,241,048 3.29% 4 -1 CITY OF BAYTOWN BUDGET SUMMARY COMPARISON Consolidated Summary of Fund Balances/Working Capital Estimated 72,844,684 $ Projected Fund Balance/ Revenues Over Fund Balance/ Working Adopted (Under) Working Capital* Adopted Expenditures or Expenses/ Capital* at at 10101115 Revenues Expenses Expenditures 09/30/16 Governmental Fund Types: General Fund Debt Service Fund Hotel /Motel Tax Fund Enterprise Fund Types *: Aquatics Fund Water & Sewer Fund WWIS Fund Sanitation Fund Storm Water Utility Fund $ 21,326,405 $ 72,844,684 $ 82,341,247 $ (9,496,563) $ 11,829,842 2,900,801 14,809,067 14,454,064 355,003 3,255,804 1,641,961 1,203,500 1,276,832 (73,332) 1,568,629 Total 25,869,167 88,857,251 98,072,143 (9,214,892) 16,654,275 526,904 1,640,000 1,786,551 (146,551) Total Internal Service Fund Types *: Garage Fund Warehouse Operations Fund Total Total All Funds 655,339 3,026,300 3,351,350 (325,050) 330,289 9,655,872 36,379,975 42,063,118 (5,683,143) 3,972,729 5,873,007 8,158,627 11,386,647 (3,228,020) 2,644,987 802,670 4,983,030 5,282,871 (299,841) 502,829 526,904 1,640,000 1,786,551 (146,551) 380,353 17,513,793 54,187,932 63,870,537 (9,682,605) 7,831,188 1,975 2,434,622 2,390,839 43,783 45,758 76,150 271,058 265,571 5,487 81,637 78,124 2,705,680 2,656,410 49,270 127,394 $ 43,461,084 $ 145,750,863 $ 164,599,090 $ (18,848,227) $ 24,612,857 * 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. 4 -2 CITY OF BAYTOWN SUMMARY OF ALL FUND TYPES COMPARATIVE SCHEDULE OF BUDGETS FOR 2016 Revenues Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Miscellaneous Operating Transfers -in Refunding Bond Proceeds Total Revenues Expenditures by Classification Personnel Services Supplies Maintenance Services Sundry Miscellaneous Operating Transfers Out Total Operating Capital Outlay Debt Requirements Transfers Out Contingency Total Expenditures Excess (Deficit) Revenues Over Expenditures Fund Balance - Beginning Fund Balance - Ending Governmental Proprietary Combined Fund Types Fund Types 2016 $ 73,342,689 $ - $ 73,342,689 1,405,550 - 1,405,550 606,562 1,045,705 1,652,267 2,175,380 46,435,100 48,610,480 2,692,330 516,000 3,208,330 908,124 133,500 1,041,624 7,299,903 8,763,307 16,063,210 426,713 - 426,713 88,857,251 56,893,612 145,750,863 58,658,149 13,532,497 72,190,646 3,097,192 13,061,393 16,158,585 3,126,701 1,681,150 4,807,851 7,536,478 7,054,115 14,590,593 183,700 161,000 344,700 27,000 - 27,000 1,054,063 - 1,054,063 73,683,283 35,490,155 109,173,438 2,134,980 1,398,200 3,533,180 14,404,064 13,751,719 28,155,783 7,359,816 15,816,873 23,176,689 490,000 70,000 560,000 98,072,143 66,526,947 164,599,090 (9,214,892) (9,633,335) (18,848,227) 25,869,167 17,591,917 43,461,084 $ 16,654,275 $ 7,958,582 $ 24,612,857 4 -3 CITY OF BAYTOWN SUMMARY OF GOVERNMENTAL FUND TYPES COMPARATIVE SCHEDULE OF BUDGETS FOR 2016 Revenues Taxes Licenses & Permits Intergovernmental Charges for Services Fines & Forfeitures Miscellaneous Operating Transfers -in Refunding Bond Proceeds Total Revenues Expenditures by Classification Personnel Services Supplies Maintenance Services Sundry Miscellaneous Operating Transfers Out Total Operating Capital Outlay Debt Requirements Transfers Out Contingency Total Expenditures Excess (Deficit) Revenues Over Expenditures Fund Balance - Beginning Fund Balance - Ending 4 -4 Debt Service Hotel /Motel Combined General Fund Fund Fund 2016 $ 61,779,676 $ 10,363,013 $ 1,200,000 $ 73,342,689 1,405,550 - - 1,405,550 606,562 - - 606,562 2,175,380 - - 2,175,380 2,692,330 - - 2,692,330 872,624 32,000 3,500 908,124 3,312,562 3,987,341 - 7,299,903 - 426,713 - 426,713 72,844,684 14,809,067 1,203,500 88,857,251 58,374,018 - 284,131 58,658,149 3,044,942 - 52,250 3,097,192 3,116,201 - 10,500 3,126,701 6,842,543 50,000 643,935 7,536,478 58,700 - 125,000 183,700 27,000 - - 27,000 1,054,063 - - 1,054,063 72,517,467 50,000 1,115,816 73,683,283 2,134,980 - - 2,134,980 - 14,404,064 - 14,404,064 7,348,800 - 11,016 7,359,816 340,000 - 150,000 490,000 82,341,247 14,454,064 1,276,832 98,072,143 (9,496,563) 355,003 (73,332) (9,214,892) 21,326,405 2,900,801 1,641,961 25,869,167 $ 11,829,842 $ 3,255,804 $ 1,568,629 $ 16,654,275 CITY OF BAYTOWN GOVERNMENTAL FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2016 General Debt Service Hotel /Motel Combined Acct.# Account Description Fund Fund Fund Total 71002 Regular Wages $ 36,606,244 $ - $ 101,440 $ 36,707,684 71003 Part Time Wages 725,070 - 78,775 803,845 71009 Overtime 1,806,311 - 23,475 1,829,786 71021 Health Insurance 5,851,840 - 19,376 5,871,216 71022 TMRS 6,923,221 - 23,419 6,946,640 71023 FICA 2,992,749 - 23,225 3,015,974 71028 Workers Compensation 599,931 - 11,040 610,971 71041 Allowances 314,300 - - 314,300 71043 Employee Incentives 885,594 - 3,381 888,975 71081 Retired Employee Benefits 1,668,758 - - 1,668,758 Total Personnel Services 58,374,018 - 284,131 58,658,149 72001 Office Supplies 198,527 - 1,400 199,927 72002 Postage Supplies 98,850 - 1,500 100,350 72004 Printing Supplies 83,820 - 12,350 96,170 72005 Animal Feed Supplies 5,307 - - 5,307 72006 Clothing Allowance 27,840 - - 27,840 72007 Wearing Apparel 329,935 - 3,000 332,935 72011 Disaster Supplies 13,120 - - 13,120 72016 Motor Vehicle Supplies 1,054,652 - - 1,054,652 72019 Supplies Purch For Resale 24,000 - - 24,000 72021 Minor Tools 142,767 - - 142,767 72022 Fuel For Generators 12,000 - - 12,000 72023 Library Materials 255,000 - - 255,000 72026 Cleaning & Janitorial Sup 103,458 - - 103,458 72031 Chemical Supplies 125,800 - - 125,800 72032 Medical Supplies 130,749 - - 130,749 72036 Identification Supplies 42,845 - - 42,845 72041 Educational Supplies 321,135 - 34,000 355,135 72045 Computer Software Supply 37,137 - - 37,137 72046 Botanical Supplies 11,000 - - 11,000 72056 Street Marking Supplies 10,000 - - 10,000 72061 Meeting Supplies 13,000 - - 13,000 72090 Print Shop Supplies 4,000 - - 4,000 Total Supplies 3,044,942 - 52,250 3,097,192 73001 Land Maintenance 93,080 - - 93,080 73011 Buildings Maintenance 400,895 - 6,000 406,895 73012 Docks & Piers Maintenance 500 - - 500 73013 Recreation Equip Maint 28,000 - - 28,000 73022 Sanitary Sewers Maint 1,200 - - 1,200 73025 Streets Sidewalks & Curbs 198,200 - - 198,200 4 -5 CITY OF BAYTOWN GOVERNMENTAL FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2016 General Debt Service Hotel /Motel Combined acct.# Account Description Fund Fund Fund Total 73027 Heat & Cool Sys Maint 96,135 - 3,000 99,135 73028 Electrical Maintenance 133,500 - 1,500 135,000 73039 Miscellaneous Maint 2,500 - - 2,500 73041 Furniture/Fixtures Maint 11,936 - - 11,936 73042 Machinery & Equip Maint 820,869 - - 820,869 73043 Motor Vehicles Maint 752,867 - - 752,867 73044 Street Signs Maint 87,000 - - 87,000 73045 Radio & Testing Equipment 209,500 - - 209,500 73046 Books - Maintenance 55,019 - - 55,019 73048 Signal Systems Maint 130,000 - - 130,000 73049 Barricades Maint 5,000 - - 5,000 73055 Maintenance On Computers 90,000 - - 90,000 Total Maintenance 3,116,201 - 10,500 3,126,701 74001 Communication 727,850 - - 727,850 74002 Electric Service 702,657 - 12,000 714,657 74003 Street Lighting 850,000 - - 850,000 74004 Water & Sewer 1,000 - - 1,000 74005 Natural Gas 91,800 - 2,200 94,000 74007 TWC Claims Paid 75,000 - - 75,000 74011 Equipment Rental 483,654 - 17,059 500,713 74020 Outside Contracts 59,500 - - 59,500 74021 Special Services 1,355,612 50,000 385,506 1,791,118 74022 Audits 92,000 - - 92,000 74023 Industrial Appraisal 35,000 - - 35,000 74026 Janitorial Services 126,056 - - 126,056 74029 Service Awards 64,200 - - 64,200 74031 Wrecker Service 5,400 - - 5,400 74036 Advertising 55,101 - 201,000 256,101 74042 Education & Training 469,814 - 15,000 484,814 74045 In -State Investigatv Trvl 3,000 - - 3,000 74047 Support Of Prisoners 62,562 - - 62,562 74051 Non City Facility Rental 16,916 - - 16,916 74054 Council Reimbursables 1,000 - - 1,000 74056 Vacant Lot Cleaning 200,000 - - 200,000 74058 Landfill Fees 88,200 - - 88,200 74070 Elections 98,000 - - 98,000 74071 Association Dues 79,130 - 11,170 90,300 74082 Confidential 15,000 - - 15,000 74123 Instructor Fees 24,000 - - 24,000 74210 General Liability Ins 38,000 - - 38,000 74211 K -9 Insurance 6,205 - - 6,205 4 -6 CITY OF BAYTOWN GOVERNMENTAL FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2016 General Debt Service Hotel /Motel Combined Acct.# Account Description Fund Fund Fund Total 74220 Errors & Omissions 78,000 - - 78,000 74230 Law Enforcement Liability 59,289 - - 59,289 74240 Auto Liability 205,000 - - 205,000 74241 Auto Collision 128,000 - - 128,000 74242 Auto Catastrophic 3,600 - - 3,600 74271 Mobile Equipment 22,606 - - 22,606 74272 Real & Personal Property 225,000 - - 225,000 74277 Flood Insurance 60,000 - - 60,000 74280 Bonds 2,500 - - 2,500 74281 Employee Fraud 5,078 - - 5,078 74290 Misc Liability 3,000 - - 3,000 74295 Deductibles 135,000 - - 135,000 74999 Perf Cont Energy Savings 88,813 - - 88,813 Total Services 6,842,543 50,000 643,935 7,536,478 75051 Court Cost 14,700 - - 14,700 75061 Medical - Preemployment 5,500 - - 5,500 75064 Medical Services 38,500 - - 38,500 77106 Little League Light Contr 12,000 - - 12,000 77109 Bytn Beauti Adv Comm -Bbac 15,000 - - 15,000 77111 Grant Partnerships - - 125,000 125,000 Total Sundry & Other 85,700 - 125,000 210,700 Total Operating 71,463,404 50,000 1,115,816 72,629,220 80001 Furniture & Equip <$5000 28,500 - - 28,500 82011 Building & Improvements 412,000 - - 412,000 83025 Streets Sidewalks & Curbs 350,000 - - 350,000 84041 Furniture & Fixtures 8,000 - - 8,000 84042 Machinery & Equipment 941,700 - - 941,700 84043 Motor Vehicles 337,780 - - 337,780 84061 Other Equipment 57,000 - - 57,000 Total Capital Outlay 2,134,980 - - 2,134,980 89001 Bond Principal - 9,406,293 - 9,406,293 89011 Interest On Bonds - 4,997,771 - 4,997,771 Total Principal & Interest - 14,404,064 - 14,404,064 91101 To General Fund - - 11,016 11,016 91201 To Municipal Ct Security 46,867 - - 46,867 91226 To Miscellaneous Police 90,294 - - 90,294 91298 To Wetland Research Ctr 206,424 - - 206,424 4 -7 CITY OF BAYTOWN GOVERNMENTAL FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2016 General Debt Service Hotel /Motel Combined A Account Description Fund Fund Fund Total 91350 To Gen Capital Proj Fund 91351 To Capital Improvemnt Prg 91450 To Accrued Leave - General 91550 To Internal Service Fnd 91552 To Warehouse Operations - Total Other Financing Uses 99001 Contingencies 99002 Unforeseen/New Initiative 11,016 Total Contingencies TOTAL EXPENDITURES 4 -8 95,300 - - 95,300 7,348,800 - - 7,348,800 357,000 - - 357,000 213,742 - - 213,742 44,436 - - 44,436 8,402,863 - 11,016 8,413,879 40,000 - - 40,000 300,000 - 150,000 450,000 340,000 - 150,000 490,000 $ 82,341,247 $ 14,454,064 $ 1,276,832 $ 98,072,143 CITY OF BAYTOWN SUMMARY OF PROPRIETARY FUND TYPES COMPARATIVE SCHEDULE OF BUDGETS FOR 2016 Revenues Intergovernmental $ - $ 1,045,705 $ $ $ - $ - $ - $ 1,045,705 Charges for Services 3,026,300 34,724,770 4,978,030 1,640,000 2,046,000 20,000 46,435,100 Fines & Forfeitures - 516,000 - - - - 516,000 Miscellaneous - 93,500 35,000 5,000 - - - 133,500 Operating Transfers -in - - 8,123,627 - - 388,622 251,058 8,763,307 Refunding Bond Proceeds - - - - - - - Total Revenues 3,026,300 36,379,975 8,158,627 4,983,030 1,640,000 2,434,622 271,058 56,893,612 Expenditures by Classification Personnel Services Enterprise Funds Internal Service Funds 814,756 1,083,176 Storm 225,721 13,532,497 Supplies Water Warehouse 60,250 86,550 Aquatics Water & Sanitation Utility Operations Combined Maintenance Fund Sewer Fund WWIS Fund Fund Fund Garage Fund Fund 2016 Revenues Intergovernmental $ - $ 1,045,705 $ $ $ - $ - $ - $ 1,045,705 Charges for Services 3,026,300 34,724,770 4,978,030 1,640,000 2,046,000 20,000 46,435,100 Fines & Forfeitures - 516,000 - - - - 516,000 Miscellaneous - 93,500 35,000 5,000 - - - 133,500 Operating Transfers -in - - 8,123,627 - - 388,622 251,058 8,763,307 Refunding Bond Proceeds - - - - - - - Total Revenues 3,026,300 36,379,975 8,158,627 4,983,030 1,640,000 2,434,622 271,058 56,893,612 Expenditures by Classification Personnel Services 1,670,575 9,141,480 814,756 1,083,176 596,789 225,721 13,532,497 Supplies 456,772 10,724,171 60,250 86,550 1,706,050 27,600 13,061,393 Maintenance 32,500 1,415,900 110,700 105,000 10,800 6,250 1,681,150 Services 279,836 2,729,289 3,804,165 188,325 50,500 2,000 7,054,115 Sundry - 160,000 - 1,000 - - 161,000 Total Operating 2,439,683 24,170,840 4,789,871 1,464,051 2,364,139 261,571 35,490,155 Capital Outlay 440,500 386,500 - 218,000 322,500 26,700 4,000 1,398,200 Debt Requirements - 6,419,876 7,331,843 - - - - 13,751,719 Transfers Out 471,167 11,035,902 4,054,804 255,000 15,816,873 Unforeseen/New Initiatives - 50,000 - 20,000 - 70,000 Total Expenditures 3,351,350 42,063,118 11,386,647 5,282,871 1,786,551 2,390,839 265,571 66,526,947 Excess (Deficit) Revenues Over Expenditures (325,050) (5,683,143) (3,228,020) (299,841) (146,551) 43,783 5,487 (9,633,335) Working Capital- Beginning 655,339 9,655,872 5,873,007 802,670 526,904 1,975 76,150 17,591,917 Working Capital - Ending $ 330,289 $ 3,972,729 $ 2,644,987 $ 502,829 $ 380,353 $ 45,758 $ 81,637 $ 7,958,582 4 -9 CITY OF BAYTOWN PROPRIETARY FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2016 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 71003 Part Time Wages 71009 Overtime 71011 Extra Help /Temporary 71021 Health Insurance 71022 TMRS 71023 FICA 71028 Workers Compensation 71041 Allowances 71043 Employee Incentives 71081 Retired Employee Benefits 72026 Total Personnel Services 72001 Office Supplies 72002 Postage Supplies 72004 Printing Supplies 72007 Wearing Apparel 72015 Meter Purchase For Resale 72016 Motor Vehicle Supplies 72017 Parts Purchase For Resale 72018 Fuel Purchase For Resale 72019 Supplies Purch For Resale 72021 Minor Tools 72022 Fuel For Generators 72026 Cleaning & Janitorial Sup 72028 Swimming Pool Supplies 72031 Chemical Supplies 72032 Medical Supplies 72041 Educational Supplies 72045 Computer Software Supply 72046 Botanical Supplies 72052 Treated Water Supplies $ 218,570 $ 5,054,844 $ - $ 488,885 $ 669,277 $ 384,477 $ 138,733 $ 6,954,786 1,096,679 - - - - - - 1,096,679 82,000 401,006 - 22,000 25,000 10,000 3,000 543,006 - 2,640 - - - - - 2,640 38,752 1,161,107 - 130,788 155,008 77,504 38,752 1,601,911 53,645 948,712 - 90,334 124,361 70,875 25,384 1,313,311 106,491 419,076 - 38,229 52,788 29,607 10,383 656,574 64,762 108,074 - 28,376 25,540 5,308 4,869 236,929 2,400 10,800 - - 9,000 6,300 - 28,500 7,276 136,659 - 16,144 22,202 12,718 4,600 199,599 - 898,562 - - - - - 898,562 1,670,575 9,141,480 - 814,756 1,083,176 596,789 225,721 13,532,497 27,600 13,061,393 11,200 19,630 - - 2,600 - 1,000 34,430 - 152,000 - - 250 - - 152,250 4,000 1,200 - - 1,000 - - 6,200 17,422 29,566 - 2,500 4,100 2,600 1,200 57,388 - - - - - - 20,000 20,000 - 204,950 - 55,000 30,000 5,500 4,000 299,450 - - - - - 338,250 - 338,250 - - - - - 1,350,000 - 1,350,000 180,000 - - - - 4,000 - 184,000 500 44,025 - 1,500 9,500 3,500 1,300 60,325 - 20,000 - - - - - 20,000 27,000 6,000 - - - 2,000 - 35,000 30,000 - - - - - - 30,000 170,000 246,700 - 250 25,100 - - 442,050 4,400 100 - - - 200 100 4,800 7,250 - - 1,000 5,500 - - 13,750 - - - - 8,500 - - 8,500 5,000 - - - - - - 5,000 - 10,000,000 - - - - 10,000,000 74001 Communication 2,000 - - - - - 2,000 74002 Electric Service 113,625 1,790,662 - - - - 1,904,287 74005 Natural Gas 2,500 300 - - - - - 2,800 4 -10 Total Supplies 456,772 10,724,171 - 60,250 86,550 1,706,050 27,600 13,061,393 73001 Land Maintenance - 11,500 - 200 - - - 11,700 73011 Buildings Maintenance 15,000 10,500 - 500 - 4,000 3,500 33,500 73022 Sanitary Sewers Maint - 27,000 - - - - - 27,000 73023 Water Distrib Sys Maint - 200,000 - - - - - 200,000 73024 Reservoirs & Wells Maint - 38,000 - - - - - 38,000 73025 Streets Sidewalks & Curbs - 25,000 - - - - - 25,000 73026 Storm Drains Maint - - - 30,000 - - 30,000 73027 Heat & Cool Sys Maint 7,500 5,500 - 800 - 13,800 73028 Electrical Maintenance 10,000 - - - - 10,000 73042 Machinery & Equip Maint - 385,000 - - - 2,500 - 387,500 73043 Motor Vehicles Maint - 299,500 - 110,000 75,000 3,500 2,750 490,750 73047 Meters & Settings Maint - 400,000 - - - - - 400,000 73055 Maintenance On Computers - 13,900 - - - - - 13,900 Total Maintenance 32,500 1,415,900 - 110,700 105,000 10,800 6,250 1,681,150 74001 Communication 2,000 - - - - - 2,000 74002 Electric Service 113,625 1,790,662 - - - - 1,904,287 74005 Natural Gas 2,500 300 - - - - - 2,800 4 -10 CITY OF BAYTOWN PROPRIETARY FUND EXPENDITURE DETAIL FOR FISCAL YEAR 2016 Water Storm Warehouse Aquatics & Sewer WWIS Sanitation Water Garage Operations Combined Acct# Account Description Fund Fund Fund Fund Fund Fund Fund Total 74011 Equipment Rental - 8,000 - - - - - 8,000 74020 Outside Contracts - - - - - 40,000 - 40,000 74021 Special Services 45,400 624,273 - 223,205 175,000 6,500 - 1,074,378 74022 Audits - 16,512 - - - - - 16,512 74026 Janitorial Services - 4,060 - - - 80,000 - - 4,060 74029 Service Awards 6,000 - - - - - - - 6,000 74034 Household Garbage Contract - - - 3,432,492 - - - 3,432,492 74036 Advertising 105,000 - - 1,500 2,500 - - 109,000 74040 Recycling Services - - - 25,625 - - - 25,625 74042 Education & Training 5,311 38,500 - 1,500 10,000 4,000 2,000 61,311 74050 Disposal Services - 246,000 - 119,843 - - - 365,843 74071 Association Dues - 982 - - 825 - - 1,807 Total Services 279,836 2,729,289 - 3,804,165 188,325 50,500 2,000 7,054,115 75088 Bad Debt -Cutoff Accounts - 160,000 - - 1,000 - - 161,000 - Total Sundry & Other - 160,000 - - 1,000 - - 161,000 Total Operating 2,439,683 24,170,840 - 4,789,871 1,464,051 2,364,139 261,571 35,490,155 80001 Furniture & Equip <$5000 - - - - - - 4,000 4,000 82011 Building & Improvements - 81,500 - - - - - 81,500 83023 Water Distribution System - 200,000 - - - - - 200,000 83024 Reservoirs & Wells - 10,000 - - - - - 10,000 83026 Storm Drains - - - - 80,000 - - 80,000 83029 Sewer Connections - 15,000 - - - - - 15,000 83035 Meters & Connections - 80,000 - - - - - 80,000 83039 Other Improvements - - - - 7,500 - - 7,500 84041 Furniture & Fixtures 262,500 - - - - - - 262,500 84042 Machinery & Equipment - - - - 60,000 26,700 - 86,700 84043 Motor Vehicles - - - 218,000 175,000 - - 393,000 84061 Other Equipment 178,000 - - - - - 178,000 Total Capital Outlay 440,500 386,500 - 218,000 322,500 26,700 4,000 1,398,200 89001 Bond Principal - - 4,790,000 - - - - 4,790,000 89011 Interest On Bonds - - 2,451,843 - - - - 2,451,843 89021 Fiscal Agent Fees - - 36,000 - - - - 36,000 89027 Amortize Issuance Costs - - 54,000 - - - - 54,000 Total Principal & Interest - - 7,331,843 - - - - 7,331,843 91101 To General Fund 100,000 2,000,000 - 255,000 - - - 2,355,000 91401 To G O 1 S - - 3,987,341 - - - - 3,987,341 91450 To Accrued Leave - General - 224,400 - - - - - 224,400 91522 To W W I S 71,167 6,419,876 - - - - 6,491,043 91527 To CIPF - Water &Sewer 300,000 8,430,000 - - - - 8,730,000 91550 To Internal Service Fnd - 174,880 - - - - 174,880 91552 To Warehouse Operations - 206,622 - - - - 206,622 92510 Expense - BAWA Fund - - 67,463 - - - - 67,463 Total Other Financing Uses 471,167 17,455,778 4,054,804 255,000 - - - 22,236,749 99001 Contingencies - 50,000 - 20,000 - - - 70,000 Total Contingencies - 50,000 - 20,000 - - - 70,000 TOTAL EXPENDITURES $ 3,351,350 $ 42,063,118 $ 11,386,647 $ 5,282,871 $ 1,786,551 $ 2,390,839 $ 265,571 $ 66,526,947 4 -11 BAYTOWN S 4 -12 CITY OF BAYTOWN ORGANIZATION CHART GENERAL FUND Citizens City Council Boards and Commissions IF City Manager Legal Deputy City Manager Fire & EMS I [ Engineering Public Works Administration Planning & Streets & Drainage Development Services Parks & Recreation Traffic tic Control Communications Municipal Judge Emergency Management Muni. Crt of Record in City of Baytown Assistant City Manager Police Fiscal Operations Human Resources Information Technology Services (ITS) Public Health Library City Clerk BAYT04VN S 5 -1 BAYTOWN S 5 -2 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY TYPE OF EXPENDITURE Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Taxes - Property $ 11,363,200 $ 12,095,382 $ 11,613,000 $ 12,615,148 Taxes - Sales & Franchise 16,938,781 16,242,931 16,435,953 17,412,795 Payment In Lieu of Taxes 14,635 15,000 15,000 15,300 Special Assessments 179,836 150,000 170,000 170,000 Industrial District Taxes 29,365,075 30,947,483 30,947,483 31,566,433 Total Taxes 57,861,527 59,450,796 59,181,436 61,779,676 Licenses & Permits 1,665,982 1,337,150 1,191,050 1,405,550 Intergovernmental 888,567 663,688 578,688 606,562 Charges for Services 2,361,185 1,843,000 1,966,500 2,175,380 Fines & Forfeitures 2,331,082 2,196,500 2,506,500 2,692,330 Miscellaneous 1,490,940 971,625 872,720 872,624 Transfers In 3,737,857 4,485,855 4,489,445 3,312,562 Total Revenues 70,337,140 70,948,614 70,786,339 72,844,684 Recurring Expenditures by Type Personnel Services 51,609,842 56,584,125 56,032,128 58,374,018 Supplies 2,998,219 3,487,362 3,061,653 3,044,942 Maintenance 2,725,798 3,131,941 3,197,255 3,116,201 Services 5,557,227 6,531,070 5,895,820 6,842,543 Sundry 50,097 93,839 55,240 58,700 Miscellaneous 20,887 27,000 27,000 27,000 Operating Transfers Out 1,644,883 995,387 986,829 1,054,063 Total Operating 64,606,954 70,850,724 69,255,925 72,517,467 Non - Recurring Expenditures Capital Outlay 3,381,426 3,945,173 3,325,526 2,134,980 Transfers Out - CIPF 1,550,885 540,000 540,000 7,348,800 Contingency - 313,000 - 340,000 Total Expenditures 69,539,265 75,648,897 73,121,451 82,341,247 Excess (Deficit) Revenues Over Expenditures 797,875 (4,700,283) (2,335,112) (9,496,563) Fund Balance - Beginning 22,863,642 23,661,517 23,661,517 21,326,405 Fund Balance - Ending $ 23,661,517 $ 18,961,234 $ 21,326,405 $ 11,829,842 Days of Operating Expenditures 134 98 112 60 General Fund Expenditures by Type Miscellaneous Capital & Transfers 0.5% 13% Services 8% Maintenance 4% Personnel Services 71% Supplies 4% 1k 5 -3 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY FUNCTION OF EXPENDITURE Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 1,665,982 1,337,150 1,191,050 1,405,550 Taxes - Property $ 11,363,200 $ 12,095,382 $ 11,613,000 $ 12,615,148 Taxes - Sales & Franchise 16,938,781 16,242,931 16,435,953 17,412,795 Payment In Lieu of Taxes 14,635 15,000 15,000 15,300 Special Assessments 179,836 150,000 170,000 170,000 Industrial District Taxes 29,365,075 30,947,483 30,947,483 31,566,433 Total Revenues Total Taxes 57,861,527 59,450,796 59,181,436 61,779,676 Licenses & Permits 1,665,982 1,337,150 1,191,050 1,405,550 Intergovernmental 888,567 663,688 578,688 606,562 Charges for Services 2,361,185 1,843,000 1,966,500 2,175,380 Fines & Forfeitures 2,331,082 2,196,500 2,506,500 2,692,330 Miscellaneous 1,490,940 971,625 872,720 872,624 Transfers In 3,737,857 4,485,855 4,489,445 3,312,562 Total Revenues 70,337,140 70,948,614 70,786,339 72,844,684 Expenditures by Function General Government 14,910,077 16,218,552 15,116,629 17,970,035 Public Safety 36,155,404 40,519,847 40,100,231 40,576,992 Public Works 4,339,634 4,273,385 4,276,959 3,997,348 Health & Welfare 2,203,540 2,380,651 2,358,381 2,551,961 Culture & Leisure 6,364,301 6,775,902 6,416,896 6,707,068 Capital 3,381,426 3,945,173 3,325,526 2,134,980 Transfers Out 2,184,883 1,535,387 1,526,829 8,402,863 Total Expenditures 69,539,265 75,648,897 73,121,451 82,341,247 Excess (Deficit) Revenues Over Expenditures 797,875 (4,700,283) (2,335,112) (9,496,563) Fund Balance - Beginning 22,863,642 23,661,517 23,661,517 21,326,405 Fund Balance - Ending $ 23,661,517 $ 18,961,234 $ 21,326,405 $ 11,829,842 General Fund Expenditures by Function Culture & Leisure Health & Welfare 9% ° General Government 4% 25% Public Works 6% Public Safety 56% 5 -4 CITY OF BAYTOWN GENERAL FUND REVENUE SUMMARY Actual Budget Estimated Adopted Revenue 2013 -14 2014 -15 2014 -15 2015 -16 Property Taxes Sales & Use Taxes Franchise Tax Payment In Lieu of Taxes Special Assessments Industrial District Licenses & Permits Intergovernmental Charges For Services Fines & Forfeitures Miscellaneous Transfers TOTAL REVENUES $ 11,363,200 $ 12,095,382 $ 11,613,000 $ 12,615,148 12,884, 886 12,602,024 12,675,000 13,512,795 4,053,895 3,640,907 3,760,953 3,900,000 14,635 15,000 15,000 15,300 179,836 150,000 170,000 170,000 29,365,075 30,947,483 30,947,483 31,566,433 1,665,982 1,337,150 1,191,050 1,405,550 888,567 663,688 578,688 606,562 2,361,185 1,843,000 1,966,500 2,175,380 2,331,082 2,196,500 2,506,500 2,692,330 11490,940 971,625 872,720 872,624 3,737,857 4,485,855 4,489,445 3,312,562 $ 70,337,140 $ 70,948,614 $ 70,786,339 $ 72,844,684 General Fund Revenues Other Property Taxes 16% 17% Sales & Use Taxes 19% Industrial District Franchise Tax 43% 5% 6s", CITY OF BAYTOWN GENERAL FUND REVENUE DETAIL Actual Budget Estimated Adopted Revenue 2013 -14 2014 -15 2014 -15 2015 -16 Property Taxes 41101 Current Yr Property Taxes 41102 Prior Year Property Taxes 41103 Penalty And Interest 41104 Bankruptcy Interest Total Property Tax Sales & Use Taxes 41201 Sales Tax 41202 Mixed Drink Tax Total Sales & Use Tax Franchise Tax 41301 Electric Franchise Fees 41302 Nat. Gas Franchise Fees 41303 Telephone Franchise Fees 41304 Cable Franchise Fees 41312 Solid Waste - Commercial Total Franchise Tax 41500 Payment In Lieu Of Taxes 45101 Principal - Special Assmt Industrial District Tax 41400 ID Revenue TOTAL TAXES Licenses & Permits 42001 Building 42002 Plumbing 42003 Mech & Air Conditioning 42004 Housemoving 42005 Multi - Family Dwellings 42006 Electrical 42007 Demolition 42008 Mobile Homes 42009 Sign Operating 42010 Contractor Registratn Fee 42012 GIS Fee 42014 Garage Sale Permit 42021 Health 42031 Alcoholic Beverage 42032 Taxi Cab 42036 Waste Collection Permit 42041 Pipeline Fees 42045 OEM Permit Fees 42050 Engineering Fee 42060 Planning Fees 42091 Miscellaneous Total Licenses & Permits 5 -6 $ 10,455,875 $ 11,395,332 $ 10,900,000 $ 11,965,098 587,438 425,000 425,000 425,000 284,507 275,000 275,000 225,000 35,380 50 13,000 50 11,363,200 12,095,382 11,613,000 12,615,148 12,688,3 77 12,477,024 12,500,000 13,322,795 196,509 125,000 175,000 190,000 12, 884,886 12,602,024 12,675,000 13,512,795 2,352,558 2,345,907 2,346,098 2,463,000 268,576 235,000 309,855 330,000 298,218 220,000 220,000 240,000 720,985 625,000 625,000 637,000 413,558 215,000 260,000 230,000 4,053,895 3,640,907 3,760,953 3,900,000 14,635 15,000 15,000 15,300 179,836 150,000 170,000 170,000 29,365,075 30,947,483 30,947,483 31,566,433 57,861,527 59,450,796 59,181,436 61,779,676 835,511 700,000 600,000 600,000 86,729 68,000 68,000 68,000 78,160 61,000 70,000 80,000 74,771 73,000 50,000 60,000 123,937 94,000 75,000 90,000 1,790 2,000 1,500 1,500 4,470 1,700 1,700 1,700 101,529 25,000 25,000 25,000 12,775 13,000 13,000 13,000 15,480 8,000 8,000 930 21,380 17,000 16,000 16,000 181,738 170,000 182,000 190,000 34,330 28,000 28,000 28,000 225 1,400 1,800 1,700 260 50 50 420 65,000 45,000 20,000 27,000 6,700 5,000 1,000 1,000 - - - 67,300 - - - 107,000 21,198 25,000 30,000 27,000 1,665,982 1,337,150 1,191,050 1,405,550 CITY OF BAYTOWN GENERAL FUND REVENUE DETAIL Actual Budget Estimated Adopted Revenue 2013 -14 2014 -15 2014 -15 2015 -16 Intergovernmental 43104 FEMA 43113 Bright Star (GCCISD) 43115 Truancy Program (GCCISD) 43208 Dept Of Transportation 43213 TXDPS 43301 Emergency Svcs. Revenue 43315 H -GAC Total Intergovernmental Charges for Services 44112 Recovery Of Damages 44113 Subdivision Filing Fee 44114 Vital Statistics 44115 Animal Control Fees 44116 Weed Mowing 44121 Ambulance 44125 Mun Ct Cr Card Proc Fee 44137 False Alarm Reg. & Fees 44141 Curbs & Drainage 44305 Other Academy Fees - Outsid Total Charges for Services Cultural & Recreational 44201 Facility Rental 44202 Special Events Revenue 44204 Vending Machines 44205 Leisure Programs 44207 Athletics Fees Total Cultural & Recreational TOTAL SERVICES CHARGES Fines & Forfeitures 45001 Municipal Court 45002 Library Fees And Fines 45005 Motor Carrier Violations Total Fines & Forfeitures Miscellaneous 46023 Fire Inspections Fees 49001 Sale Of City Property 49003 Investment Interest 49004 Interest On Receivables 49009 Rental Of Land 49010 Phone Commissions 49012 Service Charge - (Contra) 49029 Plans & Specs 49040 Settlement Proceeds 49041 Passport Fees 49042 Library Print Fees 49091 Miscellaneous 49093 Overages And Shortages Total Miscellaneous 74,624 60,000 - - 144,824 - - - 43,779 38,688 38,688 39,462 69,122 70,000 70,000 71,400 3,455 - - - 496,364 460,000 460,000 460,000 56,401 35,000 10,000 35,700 888,567 663,688 578,688 606,562 7,623 19,000 19,000 19,380 14,826 8,000 10,000 8,160 86,774 60,000 58,000 61,200 40,275 48,000 46,000 48,960 124,547 80,000 90,000 90,000 1,812,707 1,400,000 1,500,000 1,700,000 281 - - - 31,188 22,000 22,000 22,440 6,732 2,000 1,500 2,040 10,991 10,000 10,000 10,200 2,135,943 1,649,000 1,756,500 1,962,380 90,911 75,000 85,000 86,000 31,541 35,000 40,000 41,000 235 - - - 21,663 17,000 18,000 19,000 80,892 67,000 67,000 67,000 225,242 194,000 210,000 213,000 2,361,185 1,843,000 1,966,500 2,175,380 1,956,803 1,900,000 2,200,000 2,300,000 41,365 41,500 41,500 42,330 332,914 255,000 265,000 350,000 2,331,082 2,196,500 2,506,500 2,692,330 15,939 15,000 15,000 15,300 62,777 - - - 602,080 300,000 200,000 300,000 141 - - - 107,700 80,000 80,000 60,000 17,424 10,000 12,000 12,000 (781) 5 100 100 1,050 1,000 1,000 1,020 62,854 - - - 94,050 80,000 80,000 - 18,314 13,000 11,000 11,000 509,653 472,420 472,420 473,000 (261) 200 1,200 204 1,490,940 971,625 872,720 872,624 TOTAL REVENUES 66,599,283 66,462,759 66,296,894 69,532,122 6MA CITY OF BAYTOWN GENERAL FUND REVENUE DETAIL Actual Budget Estimated Adopted Revenue 2013 -14 2014 -15 2014 -15 2015 -16 Transfers 61231 From Odd Trust & Agency 61232 From Hotel/Motel Fund 61291 From T & A Emergency Mgmt 61500 From Solid Waste Fund 61502 From Aquatics Fund 61505 Transfer From Storm Water 61520 From Water And Sewer Fund 62215 Revenue From MDD Fund 62216 Transfer From TIRZ 62510 Revenue -BAWA 5 -8 171,000 167,000 167,000 167,000 10,800 10,800 10,800 11,016 200 - - - 206,489 250,000 250,000 255,000 - 100,000 100,000 100,000 728,781 728,781 728,781 - 1,954,274 2,454,274 2,454,274 2,000,000 300,000 300,000 300,000 300,000 116,313 125,000 128,590 129,546 250,000 350,000 350,000 350,000 Total Other Financing Sources 3,737,857 4,485,855 4,489,445 3,312,562 TOTAL REVENUES & TRANSFERS $ 70,337,140 $ 70,948,614 $ 70,786,339 $ 72,844,684 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY DEPARTMENT General Government 1010 General Administration 1030 Fiscal Operations 1060 Legal Services 1070 ITS 1080 Planning and Development Svcs 1140 Human Resources 1170 City Clerk 1171 Court of Record 1180 City Facilities 1190 General Overhead Total General Government Public Safety 2000 Police 2020 Fire & EMS 2025 Communications 2030 Emergency Management Total Public Safety Public Works Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 $ 1,175,672 $ 1,301,294 $ 1,172,746 $ 1,366,074 2,089,808 2,483,101 2,253,621 2,349,217 765,170 836,771 834,121 845,431 1,955,923 2,449,966 2,488,635 2,656,640 1,629,475 1,784,193 1,648,870 1,779,374 769,310 931,630 854,553 854,207 494,781 571,031 615,076 604,140 1,162,480 1,256,954 1,226,106 1,217,054 134,635 192,300 125,091 158,450 4,732,822 4,411,312 3,897,810 6,139,448 14,910,077 16,218,552 15,116,629 17,970,035 19,054,600 20,770,200 20,934,613 20,870,601 15,257,860 17,559,585 17,008,066 17,653,545 1,397,121 1,684,637 1,678,607 1,560,637 445,822 505,425 478,945 492,209 36,155,404 40,519,847 40,100,231 40,576,992 3000 Public Works Administration 390,480 375,618 380,139 381,840 3010 Streets & Drainage 1,943,888 1,863,676 1,842,552 1,544,848 3020 Traffic Control 1,094,354 1,050,622 1,080,311 1,111,770 3030 Engineering 910,912 983,469 973,957 958,890 Total Public Works 4,339,634 4,273,385 4,276,959 3,997,348 Health & Welfare 4000 Health & Welfare Culture & Leisure 5000 Parks & Recreation 6000 Library Total Culture & Leisure Capital Transfers Out 2,203,540 2,380,651 2,358,381 2,551,961 3,797,908 4,103,467 3,871,661 4,201,538 2,566,393 2,672,435 2,545,235 2,505,530 6,364,301 6,775,902 6,416,896 6,707,068 3,381,426 3,945,173 3,325,526 2,134,980 2,184,883 1,535,387 1,526,829 8,402,863 General Fund Total $ 69,539,265 $ 75,648,897 $ 73,121,451 $ 82,341,247 5 -9 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY ACCOUNT Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 71002 Regular Wages $ 31,595,119 $ 35,880,402 $ 35,261,471 $ 36,606,244 71003 Part Time Wages 677,654 703,429 679,602 725,070 71009 Overtime 2,070,961 1,743,409 1,951,530 1,806,311 71011 Extra Help /Temporary 19,066 17,000 8,700 - 71021 Health Insurance 5,987,670 6,366,597 6,220,722 5,851,840 71022 TMRS 6,236,719 6,889,688 6,933,517 6,923,221 71023 FICA 2,470,005 2,816,638 2,805,125 2,992,749 71028 Workers Compensation 511,195 591,597 592,550 599,931 71041 Allowances 256,390 319,054 324,600 314,300 71043 Employee Incentives 2,310 4,500 2,500 885,594 71052 Salary Savings - (500,000) (500,000) - 71081 Retired Employee Benefits 1,782,763 1,751,811 1,751,811 1,668,758 71091 Prsnl Srvices Reimbursed (10) - - - 72031 Total Personnel Services 51,609,842 56,584,125 56,032,128 58,374,018 72001 Office Supplies 185,814 204,482 197,238 198,527 72002 Postage Supplies 63,131 88,616 77,923 98,850 72004 Printing Supplies 73,466 112,548 107,420 83,820 72005 Animal Feed Supplies 7,029 8,764 6,500 5,307 72006 Clothing Allowance 25,594 30,840 30,215 27,840 72007 Wearing Apparel 299,093 367,713 317,447 329,935 72011 Disaster Supplies 12,112 13,120 13,120 13,120 72016 Motor Vehicle Supplies 1,157,293 1,187,745 878,736 1,054,652 72019 Supplies Purch For Resale 22,832 22,000 21,379 24,000 72021 Minor Tools 167,729 239,927 210,597 142,767 72022 Fuel For Generators 5,014 12,000 12,000 12,000 72023 Library Materials 269,193 255,000 255,000 255,000 72026 Cleaning & Janitorial Sup 104,412 98,956 103,890 103,458 72031 Chemical Supplies 101,465 148,113 130,841 125,800 72032 Medical Supplies 115,661 110,099 143,130 130,749 72036 Identification Supplies 32,060 54,797 53,560 42,845 72041 Educational Supplies 204,820 331,696 309,375 321,135 72045 Computer Software Supply 42,777 148,496 147,646 37,137 72046 Botanical Supplies 4,750 12,150 8,686 11,000 72056 Street Marking Supplies 87,610 20,000 20,000 10,000 72061 Meeting Supplies 11,109 14,300 13,950 13,000 72090 Print Shop Supplies 5,257 6,000 3,000 4,000 Total Supplies 2,998,219 3,487,362 3,061,653 3,044,942 73001 Land Maintenance 78,463 91,408 87,121 93,080 73011 Buildings Maintenance 339,150 347,658 325,807 400,895 73012 Docks & Piers Maintenance 467 500 400 500 73013 Recreation Equip Maint 5,981 28,057 27,185 28,000 73022 Sanitary Sewers Maint 780 1,200 800 1,200 73025 Streets Sidewalks & Curbs 169,994 258,200 240,999 198,200 73026 Storm Drains Maint 25,339 30,000 15,000 - 73027 Heat & Cool Sys Maint 114,217 86,275 88,969 96,135 73028 Electrical Maintenance 123,044 98,500 131,759 133,500 73039 Miscellaneous Maint 1,350 2,500 2,500 2,500 73041 Furniture/Fixtures Maint 15,463 23,086 18,832 11,936 73042 Machinery & Equip Maint 640,379 883,659 858,982 820,869 5 -10 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY ACCOUNT Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 73043 Motor Vehicles Maint 888,404 761,835 805,005 752,867 73044 Street Signs Maint 95,781 89,450 89,000 87,000 73045 Radio & Testing Equipment 3,107 108,500 158,000 209,500 73046 Books - Maintenance 45,650 61,313 50,639 55,019 73048 Signal Systems Maint 116,430 107,500 147,500 130,000 73049 Barricades Maint 11,834 7,000 4,757 5,000 73053 Vehicle Repair - Collision (23,688) 9,000 9,000 - 73055 Maintenance On Computers 73,655 136,300 135,000 90,000 Total Maintenance 2,725,798 3,131,941 3,197,255 3,116,201 74001 Communication 604,877 591,791 570,826 727,850 74002 Electric Service 698,482 730,000 639,738 702,657 74003 Street Lighting 791,797 750,000 821,770 850,000 74004 Water & Sewer 865 1,200 2,200 1,000 74005 Natural Gas 85,513 75,000 77,242 91,800 74007 TWC Claims Paid 83,762 75,000 51,784 75,000 74011 Equipment Rental 356,359 454,389 364,793 483,654 74020 Outside Contracts 66,108 68,271 66,730 59,500 74021 Special Services 902,565 1,220,933 1,003,121 1,355,612 74022 Audits 77,050 72,000 72,000 92,000 74023 Industrial Appraisal 35,000 35,000 35,000 35,000 74026 Janitorial Services 112,236 124,896 121,970 126,056 74029 Service Awards 20,858 19,200 19,200 64,200 74031 Wrecker Service 6,190 6,600 5,000 5,400 74032 Computer Programing - 1,950 1,950 - 74036 Advertising 54,232 60,201 63,160 55,101 74042 Education & Training 404,801 587,713 506,297 469,814 74045 In -State Investigatv Trvl 4,088 5,038 4,000 3,000 74047 Support Of Prisoners 56,358 62,562 60,000 62,562 74051 Non City Facility Rental 26,719 30,492 28,988 16,916 74054 Council Reimbursables 674 6,200 1,000 1,000 74056 Vacant Lot Cleaning 133,053 140,000 140,000 200,000 74058 Landfill Fees 56,518 80,778 60,751 88,200 74070 Elections - 70,100 56,000 98,000 74071 Association Dues 43,719 64,176 57,366 79,130 74082 Confidential 10,180 13,000 15,000 15,000 74123 Instructor Fees 15,216 24,000 16,439 24,000 74210 General Liability Ins 33,034 38,058 38,058 38,000 74211 K -9 Insurance 5,396 6,205 6,205 6,205 74220 Errors & Omissions 67,197 78,007 78,007 78,000 74230 Law Enforcement Liability 51,556 59,289 59,289 59,289 74240 Auto Liability 140,915 169,879 197,000 205,000 74241 Auto Collision 107,691 129,229 129,229 128,000 74242 Auto Catastrophic 3,000 3,600 3,600 3,600 74271 Mobile Equipment 19,657 22,606 22,606 22,606 74272 Real & Personal Property 230,275 264,816 210,468 225,000 74277 Flood Insurance 47,403 62,500 62,500 60,000 74280 Bonds 170 2,500 2,500 2,500 74281 Employee Fraud 4,416 5,078 5,078 5,078 5 -11 CITY OF BAYTOWN GENERAL FUND 101 BUDGET SUMMARY BY ACCOUNT Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 74290 Misc Liability - - 1,372 3,000 74295 Deductibles 113,073 230,000 128,770 135,000 74999 Perf Cont Energy Savings 86,226 88,813 88,813 88,813 Total Services 5,557,227 6,531,070 5,895,820 6,842,543 75001 Contributions - 540 240 - 75051 Court Cost 14,282 16,700 12,000 14,700 75061 Medical - Preemployment 24,971 23,000 27,000 5,500 75064 Medical Services 10,844 53,599 16,000 38,500 77106 Little League Light Contr 12,000 12,000 12,000 12,000 77109 Bytn Beauti Adv Comm -Bbac 8,887 15,000 15,000 15,000 Total Sundry & Other 70,985 120,839 82,240 85,700 Total Operating 62,962,071 69,855,337 68,269,096 71,463,404 80001 Furniture & Equip <$5000 981,703 81,906 131,068 28,500 80021 Special Programs 347,833 392,555 366,858 - 81001 Land Purchase 1,000 - - - 82011 Building & Improvements 30,569 602,036 294,607 412,000 83025 Streets Sidewalks & Curbs 78,383 350,000 350,000 350,000 83026 Storm Drains 71,817 80,000 41,531 - 83039 Other Improvements - 25,000 25,000 - 84041 Furniture & Fixtures - 13,200 13,200 8,000 84042 Machinery & Equipment 511,411 936,498 810,558 941,700 84043 Motor Vehicles 1,077,139 1,236,645 1,160,695 337,780 84047 Computer Software - 80,000 20,000 - 84052 Heavy Equipment 119,763 70,083 70,595 - 84061 Other Equipment 36,485 77,250 41,414 57,000 85001 Construction 22,976 - - - 85011 Engineering 38,464 - - - 86011 Capital Lease Payment 63,882 - - - Total Capital Only 3,381,426 3,945,173 3,325,526 2,134,980 91201 To Municipal Ct Security 35,568 61,020 39,752 46,867 91226 To Miscellaneous Police 92,979 96,006 97,485 90,294 91291 To Emergency Management 10,000 - - - 91298 To Wetland Research Ctr 179,466 189,104 200,335 206,424 91350 To Gen Capital Proj Fund - 91,700 91,700 95,300 91351 To Capital Improvemnt Prg 1,550,885 540,000 540,000 7,348,800 91401 To G O I S 234,582 - - - 91450 To Accrued Leave - General 850,000 350,000 350,000 357,000 91540 To Bayland Island 37,549 - - - 91550 To Internal Service Fnd 161,242 163,121 163,121 213,742 91552 To Warehouse Operations 43,497 44,436 44,436 44,436 Total Other Financing Uses 3,195,768 1,535,387 1,526,829 8,402,863 99001 Contingencies - 13,000 - 40,000 99002 Unforeseen/New Initiative - 300,000 - 300,000 Total Contingencies - 313,000 - 340,000 TOTAL EXPENDITURES $ 69,539,265 $ 75,648,897 $ 73,121,451 $ 82,341,247 5 -12 BAYTOWN S 5 -13 1010 GENERAL ADMINISTRATION - PROGRAM SUMMARY Program Description The General Administration Department consists of three main divisions, the City Manager's office, the City Council and Public Affairs. 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. 5 -14 1010 GENERAL ADMINISTRATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 771,536 $ 822,018 $ 725,186 $ 861,457 71009 Overtime 493 - - - 71021 Health Insurance 80,520 84,549 84,549 77,504 71022 TMRS 144,818 152,767 142,836 155,820 71023 FICA 49,233 62,628 57,810 65,817 71028 Workers Compensation 1,283 1,352 1,317 1,451 71041 Allowances 15,660 19,200 19,200 19,500 Total Personnel Services 1,063,543 1,142,514 1,030,898 1,181,549 7200 Supplies 72001 Office Supplies 3,145 6,800 6,500 6,600 72002 Postage Supplies 498 700 400 22,600 72004 Printing Supplies 19,273 50,400 50,400 25,900 72007 Wearing Apparel 110 500 418 500 72041 Educational Supplies 526 1,600 1,400 1,200 72045 Computer Software Supply - - - 100 Total Supplies 23,551 60,000 59,118 56,900 7300 Maintenance 73041 Furniture /Fixtures Maint - 500 - - Total Maintenance - 500 - - 7400 Services 74021 Special Services 22,438 23,500 22,610 14,000 74036 Advertising 5,817 6,000 7,000 2,500 74042 Education & Training 45,576 44,670 36,770 45,770 74054 Council Reimbursables 674 6,200 1,000 1,000 74070 Elections - - - 48,000 74071 Association Dues 14,072 17,910 15,350 16,355 Total Services 88,577 98,280 82,730 127,625 Total Operating 1,175,672 1,301,294 1,172,746 1,366,074 8000 Capital Outlay 80001 Furniture & Equip <$5000 1,431 5,000 2,500 2,500 80021 Special Programs 22,279 - - - Total Capital Outlay 23,710 5,000 2,500 2,500 TOTAL DEPARTMENT $ 1,199,382 $ 1,306,294 $ 1,175,246 $ 1,368,574 5 -15 1030 FISCAL OPERATIONS - PROGRAM SUMMARY 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 reported timely and accurately and in compliance with General Accepted Accounting Principles along with appropriate internal controls. • Provide timely financial information to users for management decisions, managing the City's assets and planning for future financial growth. • Provide quality budget development and analysis to foster financial accountability and responsible use of City funds. • Promote a better understanding of financial policies and procedures among internal and external customers. • Improve purchasing practices within the user departments to control costs and increase efficiency of city operations. • Review and improve cash collection procedures throughout the City. • Continue to structure the City's portfolio to manage evolving economic conditions and fluid liquidity needs. Major Objectives • Continue to develop financial policies that will provide financial stability and continuity in a changing political and economic environment. • Achieve efficiencies in accounting and reporting activities through greater use of information technology. • Continue staff professional and technical growth. • Continue to obtain the GFOA Distinguished Budget Presentation Award, the GFOA Certificate of Achievement for Excellence in Financial Reporting, Texas Comptroller Leadership Circle Gold Member Award and the Popular Annual Financial Reporting (PAFR) Award. • Review and refinement of investment policy to stay in compliance with PFIA and evolving economic conditions. Services Provided • Financial planning and oversight of all financial applications. • Check issuance: 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: purchase orders and annual contracts. • General financial support and assistance to City Manager and City Departments. Actual Budget Estimated Projected Workload Measures 2013 -14 2014 -15 2014 -15 2015 -16 1. Investment portfolio (in millions) $137.1 $153.0 $150.0 $155.0 2. Annual A/P & Payroll checks 14,576 14,700 14,500 14,630 3. Annual purchase orders issued 8,310 8,000 8,000 8,000 4. Annual contracts 86 100 100 100 5. Active grants 22 30 30 25 Performance Measures 1. Tax collections as a % of levy 95% 96% 95.25% 96% 2. Annual estimated yield 0.17% 0.25% 0.20% 0.25% 3. Weighted avg. maturity of portfolio (days) 94 100+ 117 120 4. Invoices paid in 30 days 99% 99% 99.5% 99.7% 5. GFOA Award for Budget, CAFR & PAFR 3 3 3 3 5 -16 1030 FISCAL OPERATIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 979,316 $ 1,162,138 $ 1,126,807 $ 1,196,127 71003 Part Time Wages 60,641 33,519 33,516 32,630 71009 Overtime 622 18,500 4,500 6,750 71021 Health Insurance 190,229 199,750 199,750 183,103 71022 TMRS 181,914 216,325 206,493 214,661 71023 FICA 75,304 90,080 89,946 94,364 71028 Workers Compensation 1,345 2,592 2,652 1,691 71041 Allowances 10,841 10,800 10,800 10,800 Total Personnel Services 1,500,213 1,733,704 1,674,464 1,740,126 7200 Supplies 72001 Office Supplies 18,828 19,830 19,830 17,500 72002 Postage Supplies 5,311 7,400 5,758 6,313 72004 Printing Supplies 2,782 3,100 2,482 2,500 72007 Wearing Apparel 398 400 50 50 72016 Motor Vehicle Supplies 3,034 4,900 300 300 72021 Minor Tools 1,297 2,000 1,000 1,000 72041 Educational Supplies - 300 420 300 Total Supplies 31,649 37,930 29,840 27,963 7300 Maintenance 73041 Furniture /Fixtures Maint - 500 - - 73043 Motor Vehicles Maint 249 1,000 1,000 1,000 Total Maintenance 249 1,500 1,000 1,000 7400 Services 74011 Equipment Rental 7,822 10,000 10,016 8,512 74021 Special Services 345,893 555,862 401,520 416,485 74022 Audits 77,050 72,000 72,000 92,000 74023 Industrial Appraisal 35,000 35,000 35,000 35,000 74036 Advertising 3,088 2,601 2,601 2,601 74042 Education & Training 10,857 30,524 23,200 21,000 74071 Association Dues 2,988 3,980 3,980 4,530 Total Services 482,697 709,967 548,317 580,128 Total Operating 2,014,808 2,483,101 2,253,621 2,349,217 9000 Other Financing Uses 91351 To Capital Improvemnt Prg 75,000 - - - Total Other Financing Uses 75,000 - - - TOTAL DEPARTMENT $ 2,089,808 $ 2,483,101 $ 2,253,621 $ 2,349,217 5 -17 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), and the Baytown Municipal Development District (MDD), as well as to their boards and commissions. The department also tenders 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, securing pre - clearance for all municipal elections, 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, and MDD in all legal proceedings in an effective, zealous manner. • Prosecute all cases filed in Municipal Court. • Remain current on all state and federal laws and regulations applicable to the City, BAWA, CCPD, FCPEMSD, and MDD. • Serve on the negotiating team in the firefighter collective bargain process. 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, and MDD and protect their prospective interests. ➢ Ensure court- imposed deadlines are met. ➢ Ensure that all witnesses are advised in a timely manner of trial settings. • Legal documentation ➢ Ensure all contracts accomplish the intended purposes while providing sufficient protections. ➢ Maintain all written opinions issued by the department in an opinion book for future reference. 5 -18 1060 LEGAL SERVICES - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 476,789 $ 499,531 $ 496,551 $ 516,607 71003 Part Time Wages 7,328 - 13,843 - 71009 Overtime 254 5,116 290 5,019 71021 Health Insurance 60,390 63,412 63,412 58,128 71022 TMRS 89,395 93,369 93,336 93,955 71023 FICA 33,655 37,492 37,634 39,537 71028 Workers Compensation 632 658 665 705 71041 Allowances 9,203 9,600 9,600 9,600 Total Personnel Services 677,647 709,178 715,331 723,551 7200 Supplies 72001 Office Supplies 1,523 4,500 4,350 3,500 72002 Postage Supplies 400 1,000 890 1,000 72045 Computer Software Supply - 5,000 4,750 2,000 Total Supplies 1,924 10,500 9,990 6,500 7300 Maintenance 73046 Books - Maintenance 26,371 34,294 31,150 33,000 Total Maintenance 26,371 34,294 31,150 33,000 7400 Services 74021 Special Services 42,997 60,000 57,000 60,000 74042 Education & Training 8,170 15,164 14,950 14,500 74071 Association Dues 2,451 3,635 3,450 3,880 Total Services 53,618 78,799 75,400 78,380 7500 Sundry Charges 75051 Court Cost 5,611 4,000 2,250 4,000 Total Sundry & Other 5,611 4,000 2,250 4,000 Total Operating 765,170 836,771 834,121 845,431 8000 Capital Outlay 80001 Furniture & Equip <$5000 3,156 - - - Total Capital Outlay 3,156 - - - TOTAL DEPARTMENT $ 768,326 8 836,771 $ 834,121 $ 845,431 5 -19 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 • 911 Center activation • Refresh the core network infrastructure • Fire Training Field activation • Expand and improve online Citizen services • Upgrade Fire Stations 1 -5 to VoIP phones Actual Budget Estimated Projected Workload Measures 2013 -14 2014 -15 2014 -15 2015 -16 1. Total desktops /laptops /tablets supported 2. Total physical /virtual servers supported 3. Total business applications supported (excludes standard desktop) 532/218/11 546/229/14 571/269/38 591/310/58 27/70 25/80 20/88 20/88 52 52 75 75 4. Total network printers /point of sales units 149/35 125/37 112/38 100/39 5. Total sites supported 37 38 38 40 6. Total cellular /desktop phones supported 155/495 218/496 221/548 225/578 7. Total 700Mhz /800Mhz radios supported 872 855 924 924 8. Total public safety vehicles with data connectivity 152 162 178 200 9. Total calls for service 2,392 2,679 2,116 1,986 Supported Sites: I Site Address: Police Administration 3200 N. Main Street Police Academy 203 E. Wye Drive Police Substation 3530 Market Street Police Jail 3100 N. Main Street Police CVT 307 S. Main Police Gun Range 3307 McLean Rd. Fire Administration 201 E. Wye Drive Fire Station 1 4123 Garth Road Fire Station 2 2323 Market Street Fire Station 3 3311 Massey Tompkins Road Fire Station 4 910 E. Fayle Fire Station 5 7210 Bayway Drive Fire Station 6 10166 Pinehurst Drive Fire Station 7 7215 Eastpoint Blvd. Fire Training Field 7022 Bayway Drive EMS Station 109 S. Main Emergency Management 205 E. Wye Drive Municipal Court 3120 N. Main Street BAWA 7425 Thompson Road 5 -20 1070 INFORMATION TECHNOLOGY SERVICES - PROGRAM SUMMARY Supported Sites: I Site Address: Public Works Administration 2123 Market Street Public Works Traffic 2103 Market Street Public Works Central District Plant 1709 W. Main Street Public Works East District Plant 3030 Ferry Road Public Works West District Plant 1510 I -10 East Public Works Northeast District Plant 8808 Needlepoint Road Health Administration 220 W. Defee Health Animal Services 405 N. Robert Lanier Drive Health Mosquito Control 806 W. Nazro Street City Hall 2401 Market Street Utility Billing 2505 Market Street Parks Administration 2407 Market Street Parks Service Center 1210 Park Street Parks Wetlands Center 1724 Market Street Parks N.C. Foote Park 2428 West Main Parks Nature Center 6213 Bayway Drive Parks Pirate's Bay Water Park 5300 East Road Library 1009 W. Sterling Avenue Tech Garage 2511 'h Cedar Bayou Rd. ITS Shop 2101 Market Street 911 Center 7800 N Main Street 5 -21 1070 INFORMATION TECHNOLOGY SERVICES - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 677,407 $ 791,991 $ 789,476 $ 790,103 71009 Overtime 19,162 15,000 12,500 15,000 71021 Health Insurance 120,780 137,393 137,393 125,944 71022 TMRS 135,824 154,368 154,125 150,661 71023 FICA 52,784 61,502 61,573 63,392 71028 Workers Compensation 4,054 3,862 4,768 4,890 71041 Allowances 42,137 43,200 46,800 46,800 Total Personnel Services 1,052,148 1,207,316 1,206,635 1,196,790 7200 Supplies 72001 Office Supplies 8,473 8,500 8,500 8,500 72002 Postage Supplies 12 250 - 250 72021 Minor Tools 1,049 3,000 2,700 3,000 Total Supplies 9,533 11,750 11,200 11,750 7300 Maintenance 73011 Buildings Maintenance 968 1,500 1,500 80,000 73027 Heat & Cool Sys Maint 438 1,250 1,000 6,250 73042 Machinery & Equip Maint 545,321 754,150 750,000 694,150 73043 Motor Vehicles Maint 144 - - - 73045 Radio & Testing Equipment 2,147 105,500 155,000 205,500 73055 Maintenance On Computers 73,655 136,300 135,000 90,000 Total Maintenance 622,673 998,700 1,042,500 1,075,900 7400 Services 74001 Communication 1,072 1,700 1,700 1,700 74002 Electric Service 3,273 4,000 3,300 - 74011 Equipment Rental 209,353 150,000 148,000 270,000 74021 Special Services 4,178 11,000 15,000 45,000 74042 Education & Training 33,693 65,000 60,000 55,000 74071 Association Dues - 500 300 500 Total Services 251,569 232,200 228,300 372,200 Total Operating 1,935,923 2,449,966 2,488,635 2,656,640 8000 Capital Outlay 80001 Furniture & Equip <$5000 117,262 - - - 84042 Machinery & Equipment - 562,000 500,000 684,000 Total Capital Outlay 117,262 562,000 500,000 684,000 9000 Other Financing Uses 91351 To Capital Improvemnt Prg 20,000 - - - Total Other Financing Uses 20,000 - - - TOTAL DEPARTMENT $ 2,073,185 $ 3,011,966 $ 2,988,635 $ 3,340,640 5 -22 BAYTOWN S 5 -23 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. The Building Division implements FEMA and other floodplain management standards. Major Goals • Successfully implement the ULDC and propose amendments to the new code as necessary • Implement successfully the third Neighborhood Improvement Project with the target neighborhood • Continue updating codes, addressing subdivision, parking and sign regulations • Continue process improvements at the One Stop Shop permit counter • Complete a five -year Capital Improvement Plan with the Engineering Department • Continue to improve interdivisional relationships inside the department and interdepartmental relationships in the development review process • Continue identifying areas to annex and implement an annexation plan 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 • Continue to work with neighborhoods on education concerning various programs, how to establish an on -going neighborhood committee or community association to look after their needs • Development codes may need amendments to address glitches or industrial standards so we will do that work this year as well as begin the work on parking, signs and subdivision regulations • Continue the implementation of the comprehensive plan and make updates which will be a significant effort that will include meetings with council, planning and zoning commission, citizens, developers and neighborhoods Actual Budget Estimated Projected Workload Measures 2013 -14 2014 -15 2014 -15 2015 -16 1. Annexation service plans developed 2. Plats reviewed (includes re- submittals) 3. New residential permits 4. New commercial permits 5. Sign permits and renewals (every other year) 6. Electrical permits 7. All other permits (includes remodel) Performance Measures 7 4 10 15 58 96 62 93 169 162 214 320 26 36 30 45 148 1,189 0 1,344 1,108 1,275 1,216 1,372 5,649 6,112 6,720 7,000 1. Zoning inspections (violations) 37 40 30 40 2. Plan reviews 1,449 2,180 1,906 2,300 3. Field inspections 10,383 12,846 15,514 17,044 4. Customer service contacts (Telephone and walk -ins) 16,000 26,318 22,234 27,500 5 -24 1080 PLANNING & DEVELOPMENT SERVICES - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 984,750 $ 1,147,282 $ 1,058,804 $ 1,169,209 71009 Overtime 2,908 5,250 5,250 5,250 71021 Health Insurance 196,268 211,370 189,880 203,448 71022 TMRS 184,670 212,642 198,340 210,590 71023 FICA 71,425 86,208 84,309 87,067 71028 Workers Compensation 2,431 3,098 2,944 3,029 71041 Allowances 16,738 18,600 18,600 16,200 Total Personnel Services 1,459,190 1,684,450 1,558,127 1,694,793 7200 Supplies 72001 Office Supplies 5,273 5,000 5,000 4,500 72002 Postage Supplies 9,546 9,500 9,500 9,800 72004 Printing Supplies 6,309 7,000 7,000 6,000 72007 Wearing Apparel 802 800 800 800 72016 Motor Vehicle Supplies 11,026 12,500 12,500 11,000 72021 Minor Tools 692 800 800 800 72041 Educational Supplies 547 1,150 1,150 1,000 Total Supplies 34,195 36,750 36,750 33,900 7300 Maintenance 73041 Furniture/Fixtures Maint 208 1,500 1,500 - 73043 Motor Vehicles Maint 6,918 8,000 8,000 8,000 Total Maintenance 7,126 9,500 9,500 8,000 7400 Services 74021 Special Services 5,584 24,000 10,000 16,000 74036 Advertising 7,039 5,500 10,500 7,500 74042 Education & Training 12,732 19,845 19,845 15,000 74071 Association Dues 3,609 4,148 4,148 4,181 Total Services 28,964 53,493 44,493 42,681 Total Operating 1,529,475 1,784,193 1,648,870 1,779,374 8000 Capital Outlay 80001 Furniture & Equip <$5000 4,000 2,000 2,000 2,000 84043 Motor Vehicles 16,120 21,000 21,000 - Total Capital Outlay 20,120 23,000 23,000 2,000 9000 Other Financing Uses 91351 To Capital Improvemnt Prg 100,000 - - - Total Other Financing Uses 100,000 - - - TOTAL DEPARTMENT $ 1,649,595 $ 1,807,193 $ 1,671,870 $ 1,781,374 5 -25 1140 HUMAN RESOURCES - PROGRAM SUMMARY Program Description 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 • Revise entire Human Resources policy manual and administrative rules. • Provide employees with training in the areas of Customer Service and Teamwork. • Contribute to the City's future planning by addressing how to develop current employees to meet the future competency requirements. • Review Health Benefits Program to determine potential cost effective measures. • Continue to develop Wellness Initiatives for employees to increase well -being and engagement. • Evaluate overall compensation through market survey. • Develop training for supervisors in management and leadership areas. • 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. • Improve recruiting, staffing, and retention programs. • Participate in Collective Bargaining and Meet and Confer negotiations as needed. Major Objectives • Provide leadership training for all managers to continue to develop needed skills. • Assist management in creating a positive work environment to attract and retain quality employees. • Provide training opportunities for employees to increase skill levels for improved job performance and career advancement. • Continue to promote Core Values and Foundations for Success. Actual Budget Estimated Projected Workload Measures 2013 -14 2014 -15 2014 -15 2015 -16 1. Positions Posted 273 185 165 170 2. Application/Resumes Processed 10,850 12,000 10,500 10,000 3. Jobs Evaluated 23 10 12 15 Performance Measures 1. Total positions Filled/Hired/Prom/Transfers 475 430 465 470 2. Terminations — full time 101 85 95 100 5 -26 1140 HUMAN RESOURCES - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 446,235 $ 492,238 $ 496,454 $ 496,843 71003 Part Time Wages 3,965 768 4,000 4,000 71009 Overtime - 976 50 976 71011 Extra Help /Temporary - 8,400 - - 71021 Health Insurance 80,520 84,550 84,550 77,504 71022 TMRS 83,980 90,858 93,275 89,748 71023 FICA 32,483 35,950 37,543 36,462 71028 Workers Compensation 626 641 671 674 71041 Allowances 8,345 7,200 9,600 9,600 71043 Employee Incentives 2,310 2,500 2,500 2,500 Total Personnel Services 658,464 724,081 728,643 718,307 7200 Supplies 72001 Office Supplies 8,530 7,450 8,000 7,400 72002 Postage Supplies 2,023 3,000 2,500 2,500 72041 Educational Supplies 28,253 44,700 25,817 36,000 Total Supplies 38,806 55,150 36,317 45,900 7400 Services 74021 Special Services 27,643 57,886 42,293 40,000 74036 Advertising 11,340 10,800 10,800 10,000 74042 Education & Training 7,089 15,550 10,000 12,000 74071 Association Dues 1,786 4,035 3,000 3,000 Total Services 47,858 88,271 66,093 65,000 7500 Sundry Charges 75061 Medical - Preemployment 21,471 17,000 21,000 - 75064 Medical Services 2,711 47,128 2,500 25,000 Total Sundry & Other 24,182 64,128 23,500 25,000 Total Operating 769,310 931,630 854,553 854,207 8000 Capital Outlay 80001 Furniture & Equip <$5000 - - 51,150 - 84047 Computer Software - 80,000 20,000 - Total Capital Outlay - 80,000 71,150 - TOTAL DEPARTMENT $ 769,310 $ 1,011,630 $ 925,703 $ 854,207 5 -27 1170 CITY CLERK - PROGRAM SUMMARY Program Description The City Clerk Department maintains official City records, administers elections, 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 State law. 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. • 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. • Complete reorganization and implementation of the Vital Statistics Division and complete the migration of birth and death records from microfiche and paper format to electronic format. • Continue to provide training, education and efficient and customer friendly service to internal and external customers as they relate to the Texas Open Meetings Act. Major Objectives • Administer general and special elections. • Complete a City -wide Records Policy and Public Information Act Training. • Complete a City-wide 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. • Continue imaging and indexing of vital and permanent records. • 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. • Update codes, agreements and/or applications associated with tow trucks, taxicabs /drivers, salvage yards, and house moving permits. Workload Measures Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Agenda, City Council, others 188 200 190 200 2. Ordinances/Resolutionsindexed 404 350 400 350 3. Public Information requests 2,094 2,500 2,800 3,000 4. Administer City elections 0 2 6 2 5. Permits issued 616 1,200 1,600 1,800 6. License /title City vehicles 143 95 145 95 7. Board member paperwork processed 69 75 69 75 8. Birth/death certificates issued 5,214 5,000 6,600 7,000 9. Records disposed (number of boxes) 423 950 450 550 Performance Measures 1. Public Meeting Agendas Processed within the 72 hour notice 100% 100% 100% 100% requirements. 2. Boards and Commissions Appointments and Reappointments 100% 100% 100% 100% 3. Elections held with partnering entities in compliance with State 100% 100% 100% 100% and Local laws. 4. Public Information Requests and Attorney General Submissions 100% 100% 100% 100% Processed within legal guidelines. 5 -28 1170 CITY CLERK - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 248,088 $ 276,066 $ 318,850 $ 320,959 71003 Part Time Wages - 13,291 13,291 13,291 71009 Overtime 11,326 7,342 7,342 7,342 71011 Extra Help /Temporary 8,535 - - - 71021 Health Insurance 50,325 52,844 63,414 58,128 71022 TMRS 48,369 52,110 60,754 58,695 71023 FICA 18,877 22,347 25,136 27,318 71028 Workers Compensation 333 383 451 481 71041 Allowances 3,614 3,600 3,600 3,600 Total Personnel Services 389,465 427,983 492,838 489,814 7200 Supplies 72001 Office Supplies 8,170 11,000 9,500 11,000 72002 Postage Supplies 3,864 4,000 4,000 4,000 72004 Printing Supplies - - - 2,500 Total Supplies 12,034 15,000 13,500 17,500 7300 Maintenance 73042 Machinery & Equip Maint - - - 2,400 73046 Books - Maintenance 8,681 11,000 10,000 11,000 Total Maintenance 8,681 11,000 10,000 13,400 7400 Services 74021 Special Services 40,302 4,000 4,000 4,000 74036 Advertising 13,654 19,000 16,400 18,000 74042 Education & Training 14,281 7,800 6,100 7,800 74051 Non City Facility Rental 14,175 13,722 13,722 1,200 74070 Elections - 70,100 56,000 50,000 74071 Association Dues 672 926 1,016 926 Total Services 83,085 115,548 97,238 81,926 7500 Sundry Charges 75051 Court Cost 1,515 1,500 1,500 1,500 Total Sundry & Other 1,515 1,500 1,500 1,500 Total Operating 494,781 571,031 615,076 604,140 8000 Capital Outlay 80001 Furniture & Equip <$5000 6,700 - - - Total Capital Outlay 6,700 - - - TOTAL DEPARTMENT $ 501,481 $ 571,031 $ 615,076 $ 604,140 5 -29 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. • Increase program productivity by effectively serving outstanding warrants through innovative measures. • Full implementation of the Collections Desk/Collections Clerk for an in house collections program. Major Objectives • Continue to modify and update standard operating procedure as changes are made to each desk • Move forward with the Implementation of Video Arraignments • Build a collections program for the court to enable defendants the chance to solve their cases before they go to warrant • Continue to provide advance training to staff for Blackboard to further our collections. • Search companies with the knowledge and expertise to manage our back -file and day - forward scanning needs in order to move to Paper -Lite. Workload Measures Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Warrants issued (Capias /Arrest Warrants) 3,352 9,900 7,762 7,900 2. Warrants cleared 8,969 11,459 11,518 12,500 3. Tickets Received (Violations) 21,557 20,417 19,278 20,417 4. Tickets Disposed 20,619 21,203 26,120 27,000 Performance Measures 1. Juvenile Cases Filed 364 281 324 250 2. Judge Trials 363 419 492 510 3. Jury Trials 330 324 678 700 4. Substandard/Dangerous Dog Hearings 54 35 174 180 5. Emergency Protective Orders 11 6 10 15 6. Emergency Mental Health Hearings 9 6 7 8 7. Search Warrants 18 27 14 25 8. Magistrate & Juvenile Magistrate Warnings 161 175 98 145 9. Showcause Hearings 1,148 1,398 848 1,000 10. Public Information Request 402 458 502 600 11. Motions for Time Served 389 452 474 500 5 -30 1171 COURT OF RECORD - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted kcct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 646,228 $ 698,467 $ 687,699 $ 695,819 71009 Overtime 8,476 13,236 13,236 11,900 71011 Extra Help /Temporary - 8,600 8,700 - 71021 Health Insurance 161,040 169,099 158,534 145,320 71022 TMRS 121,379 130,417 130,131 124,809 71023 FICA 46,533 51,621 51,263 52,420 71028 Workers Compensation 2,715 2,970 3,105 3,291 71041 Allowances 5,493 5,400 5,400 5,400 71043 Employee Incentives - 2,000 - - Total Personnel Services 991,863 1,081,810 1,058,068 1,038,959 7200 Supplies 72001 Office Supplies 14,726 12,180 12,180 12,180 72002 Postage Supplies 10,665 18,000 16,555 16,600 72004 Printing Supplies 22,217 18,000 23,005 23,320 72007 Wearing Apparel 1,398 1,030 1,030 1,030 72016 Motor Vehicle Supplies 4,617 4,500 3,008 4,500 72021 Minor Tools 1,397 850 1,048 1,048 72026 Cleaning & Janitorial Sup 1,663 1,700 1,700 1,700 72041 Educational Supplies 589 786 705 705 Total Supplies 57,271 57,046 59,231 61,083 7300 Maintenance 73011 Buildings Maintenance 2,400 2,000 2,000 2,000 73027 Heat & Cool Sys Maint 3,319 1,788 1,788 1,788 73041 Furniture /Fixtures Maint 3,208 1,800 1,500 1,500 73042 Machinery & Equip Maint 3,077 2,300 971 - 73043 Motor Vehicles Maint 46 2,500 1,500 2,000 Total Maintenance 12,051 10,388 7,759 7,288 7400 Services 74001 Communication 709 1,440 - - 74002 Electric Service 12,993 13,000 13,300 13,433 74011 Equipment Rental 13,183 11,974 11,974 11,974 74021 Special Services 50,059 50,217 46,495 52,580 74026 Janitorial Services 10,513 9,024 9,024 9,024 74042 Education & Training 7,433 13,300 13,322 13,235 74051 Non City Facility Rental 3,755 3,900 4,080 4,080 74071 Association Dues 1,455 1,655 1,603 2,198 Total Services 100,099 104,510 99,798 106,524 7500 Sundry Charges 75051 Court Cost 1,195 3,200 1,250 3,200 Total Sundry & Other 1,195 3,200 1,250 3,200 Total Operating 1,162,480 1,256,954 1,226,106 1,217,054 5 -31 1171 COURT OF RECORD - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 8000 Capital Outlay 80001 Furniture & Equip <$5000 82011 Building & Improvements 84043 Motor Vehicles Total Capital Outlay TOTAL DEPARTMENT 5 -32 60,389 8,600 8,600 - - 22,600 5,650 47,000 32,031 - - - 92,420 31,200 14,250 47,000 $ 1,254,901 $ 1,288,154 $ 1,240,356 $ 1,264,054 1180 CITY FACILITIES - SERVICE LEVEL BUDGET Chis cost center provides funding to maintain City Hall. This budget includes utilities, rentals and equipment shared by all iepartments located in City Hall. Actual Budget Estimated Adopted kcct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7200 Supplies 72022 Fuel For Generators 72026 Cleaning & Janitorial Sup 7,550 Total Supplies 7300 Maintenance 73011 Buildings Maintenance 73027 Heat & Cool Sys Maint 53,541 Total Maintenance 7400 Services 74002 Electric Service 74005 Natural Gas 74026 Janitorial Services Total Services Total Operating 8000 Capital Outlay 80001 Furniture & Equip <$5000 82011 Building & Improvements Total Capital Outlay TOTAL DEPARTMENT $ 5,014 $ 12,000 $ 12,000 $ 12,000 7,946 7,550 7,550 7,550 12,960 19,550 19,550 19,550 29,180 27,000 27,000 36,000 22,237 25,000 25,000 35,000 51,417 52,000 52,000 71,000 13,326 60,000 - - 20,009 20,750 13,541 21,900 36,922 40,000 40,000 46,000 70,257 120,750 53,541 67,900 134,635 192,300 125,091 158,450 372,623 - - - - 392,186 102,176 230,000 372,623 392,186 102,176 230,000 $ 507,258 $ 584,486 $ 227,267 $ 388,450 5 -33 1190 GENERAL OVERHEAD - SERVICE LEVEL BUDGET 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. Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71043 Employee Incentives $ - $ - $ - $ 883,094 71052 Salary Savings - (500,000) (500,000) - 71081 Retired Employee Benefits 1,782,763 1,751,811 1,751,811 1,668,758 Total Personnel Services 1,782,763 1,251,811 1,251,811 2,551,852 7200 Supplies 72001 Office Supplies 9,308 13,000 10,000 10,000 72002 Postage Supplies 1,258 1,846 1,500 1,500 72004 Printing Supplies 3,540 6,300 1,500 1,500 Total Supplies 14,106 21,146 13,000 13,000 7400 Services 74001 Communication 566,285 540,000 540,000 700,000 74003 Street Lighting 791,797 750,000 821,770 850,000 74007 TWC Claims Paid 83,762 75,000 51,784 75,000 74011 Equipment Rental 38,285 202,325 100,000 110,000 74021 Special Services 15,718 53,750 53,750 353,305 74029 Service Awards 20,858 19,200 19,200 64,200 74042 Education & Training 8,244 23,500 12,000 15,000 74071 Association Dues 995 1,000 1,000 7,000 74210 General Liability Ins 33,034 38,058 38,058 38,000 74211 K -9 Insurance 5,396 6,205 6,205 6,205 74220 Errors & Omissions 67,197 78,007 78,007 78,000 74230 Law Enforcement Liability 51,556 59,289 59,289 59,289 74240 Auto Liability 140,915 169,879 197,000 205,000 74241 Auto Collision 107,691 129,229 129,229 128,000 74242 Auto Catastrophic 3,000 3,600 3,600 3,600 74271 Mobile Equipment 19,657 22,606 22,606 22,606 74272 Real & Personal Property 230,275 264,816 210,468 225,000 74277 Flood Insurance 47,403 62,500 62,500 60,000 74280 Bonds 170 2,500 2,500 2,500 74281 Employee Fraud 4,416 5,078 5,078 5,078 74290 Misc Liability - - 1,372 3,000 74295 Deductibles 113,073 230,000 128,770 135,000 74999 Perf Cont Energy Savings 86,226 88,813 88,813 88,813 Total Services 2,435,953 2,825,355 2,632,999 3,234,596 Total Operating 4,232,822 4,098,312 3,897,810 5,799,448 5 -34 1190 GENERAL OVERHEAD - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 8000 Capital Outlay 80001 Furniture & Equip <$5000 80021 Special Programs 81001 Land Purchase 82011 Building & Improvements 84042 Machinery & Equipment Total Capital Outlay 9000 Other Financing Uses 91351 To Capital Improvemnt Prg Total Other Financing Uses 9900 Contingencies /Other 99001 Contingencies 99002 Unforeseen/New Initiative Total Contingencies /Other TOTAL DEPARTMENT 300 - - - 325,554 392,555 366,858 - 1,000 - - - - 50,000 50,000 50,000 10,000 - - - 336,854 442,555 416,858 50,000 500,000 - - - 500,000 - - - - 13,000 - 40,000 - 300,000 - 300,000 - 313,000 - 340,000 $ 5,069,676 $ 4,853,867 $ 4,314,668 $ 6,189,448 5 -35 2000 POLICE - PROGRAM SUMMARY 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 The rest of the Police Department is divided into three Bureaus. Each Bureau is led by an Assistant Chief. The Patrol Bureau is the central provider of basic uniform police services 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 Patrol Bureau also oversees Commercial Motor Vehicle Inspections (CMV), Canine Support (K -9); Community Service Officers, Domestic Violence and Victims Service, and the HOT SPOT Enforcement Team. The Support Bureau is responsible for all support functions of the Police Department. The support functions are divided into three divisions: A) The Investigations Division B) The Jail/Detention Division C) The Support Services Division The Community Services Bureau is a conduit between the Police Department and the Public. This bureau is also responsible for in- service and enhanced police training. Programs in the Community Services Bureau include Crime Prevention, DARE, Crime Stoppers, Neighborhood Watch Programs, Citizens Police Academy, Citizens on Patrol (COP'S) and the Baytown Police Academy. Major Goals of the Police Department • 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. • Reduction of crime through community involvement. • 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 CMV /Traffic 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. Major Objectives of the Police Department • 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. 5 -36 2000 POLICE - PROGRAM SUMMARY • 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. Workload Measures Actual 2013 -14 Budgeted 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Calls for Service 55,045 46,702 66,510 60,000 2. Offense Reports Written 14,820 13,914 14,778 16,000 3. Prisoners Processed 6,755 6,422 6,626 7,100 4. Accident Reports 2,207 2,090 2,614 2,300 5. Total IA Complaints 22 25 22 30 6. Offenses Cleared 609 628 554 900 7. FBI Unified Crime Reporting (UCR) Crimes reported 3,492 3,380 3,006 4,000 8. Number of Violent Crimes reported (UCR) 233 198 208 250 9. Cases Inactivated 3,401 3,148 2,908 3,600 10. Cases Unfounded 33 28 16 25 11. Public Information Requests 1,532 1,600 1,260 1,800 Performance Measures 1. Citations Issued 17,904 15,844 15,338 14,000 2. County Misdemeanor Charges 1,251 1,208 1,468 1,500 3. Felony Charges 880 882 950 775 4. Local Warrant Arrests 1,970 1,802 1,946 2,100 5. Illegal Drugs Seized 73 lbs. 120.3 lbs. 53.8 lbs. 120 lbs. 5 -37 2000 POLICE - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 11,092,130 $ 12,457,190 $ 12,586,086 $ 12,786,908 71003 Part Time Wages 76,794 103,260 90,875 101,000 71009 Overtime 829,654 500,000 650,073 600,000 71021 Health Insurance 1,942,545 2,087,323 2,065,632 1,895,261 71022 TMRS 2,193,621 2,354,147 2,456,580 2,368,329 71023 FICA 860,508 949,001 990,967 1,017,374 71028 Workers Compensation 216,175 244,371 258,120 271,791 71041 Allowances 7,830 7,800 7,800 7,800 71091 Prsnl Srvices Reimbursed (10) - - - Total Personnel Services 17,219,247 18,703,092 19,106,133 19,048,463 7200 Supplies 72001 Office Supplies 25,841 29,269 26,000 29,269 72002 Postage Supplies 7,183 8,500 8,500 8,500 72004 Printing Supplies 3,940 7,898 6,000 5,500 72005 Animal Feed Supplies 2,887 3,300 3,500 2,500 72006 Clothing Allowance 21,953 25,800 25,800 23,400 72007 Wearing Apparel 109,786 125,919 110,660 106,870 72016 Motor Vehicle Supplies 667,932 640,800 494,911 595,180 72021 Minor Tools 95,581 153,472 124,017 65,312 72026 Cleaning & Janitorial Sup 12,821 14,175 19,395 17,375 72032 Medical Supplies 598 930 830 730 72036 Identification Supplies 32,060 54,197 53,245 42,245 72041 Educational Supplies 92,423 127,854 127,854 107,000 72061 Meeting Supplies 8,638 11,000 11,400 10,500 Total Supplies 1,081,642 1,203,114 1,012,112 1,014,381 7300 Maintenance 73001 Land Maintenance 21,136 20,082 21,645 21,880 73011 Buildings Maintenance 44,704 56,720 52,100 49,895 73027 Heat & Cool Sys Maint 18,359 19,147 17,975 19,147 73041 Furniture/Fixtures Maint 1,907 4,486 3,986 3,886 73042 Machinery & Equip Maint 45,122 61,007 37,933 60,819 73043 Motor Vehicles Maint 249,509 230,000 233,000 230,000 73046 Books - Maintenance 2,621 3,019 2,989 3,019 73053 Vehicle Repair - Collision (23,688) 9,000 9,000 - Total Maintenance 359,669 403,461 378,628 388,646 7400 Services 74001 Communication 8,393 11,955 8,800 5,200 74002 Electric Service 121,074 123,000 123,500 124,735 74004 Water & Sewer 865 1,200 2,200 1,000 5 -38 2000 POLICE - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted kcct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 74005 Natural Gas 5,779 5,750 4,397 5,300 74011 Equipment Rental 13,303 3,720 4,500 4,666 74021 Special Services 14,006 16,547 16,550 14,647 74026 Janitorial Services 39,589 43,147 43,147 43,147 74031 Wrecker Service 6,190 6,600 5,000 5,400 74036 Advertising 1,247 4,000 3,250 1,500 74042 Education & Training 98,938 144,074 120,572 107,900 74045 In -State Investigatv Trvl 4,088 5,038 4,000 3,000 74047 Support Of Prisoners 56,358 62,562 60,000 62,562 74071 Association Dues 1,948 6,469 6,324 5,054 74082 Confidential 10,180 13,000 15,000 15,000 74123 Instructor Fees 450 1,000 1,000 1,000 Total Services 382,408 448,062 418,240 400,111 7500 Sundry Charges 75061 Medical - Preemployment 3,500 6,000 6,000 5,500 75064 Medical Services 8,134 6,471 13,500 13,500 Total Sundry Charges 11,634 12,471 19,500 19,000 Total Operating 19,054,600 20,770,200 20,934,613 20,870,601 8000 Capital Outlay 80001 Furniture & Equip <$5000 155,328 6,720 7,273 6,000 82011 Building & Improvements 16,070 26,500 26,500 - 84042 Machinery & Equipment 390,247 1,271 1,165 151,700 84043 Motor Vehicles 696,424 1,028,219 1,027,269 198,980 Total Capital Outlay 1,258,069 1,062,710 1,062,207 356,680 8500 Construction In Process 85001 Construction 22,976 - - - 85011 Engineering 38,464 - - - Total Capital Outlay 61,440 - - - TOTAL DEPARTMENT $ 20,374,110 $ 21,832,910 $ 21,996,820 $ 21,227,281 5 -39 2020 FIRE & EMS - PROGRAM SUMMARY Program Description The Baytown Fire Department is an all- hazard risk management agency that consists of five major divisions: Administrative /Support, Operations, Emergency Medical Services, Prevention, and Training /Homeland Security. The Administrative /Support Services Division is responsible for organizing and directing the activities of the Baytown Fire Department. The Division provides strategic leadership and administrative support to the Department and ensures the citizens of Baytown receive effective fire and emergency medical service delivery. Fire Administration provides procurement, researches and analyzes performance and planning data, produces strategic and operational plans, plans and oversees construction of new and replacement facilities; analyzes operations for cost effectiveness, represents the department with government entities and other operating units, processes fire and EMS reports, and provides administrative and personnel support to all fire personnel. The Administrative staff coordinates with Human Resources for the recruitment and advancement of Fire Department personnel. Additionally, the Administration division establishes, reviews, publishes and updates operational procedures and directives. The purpose of the Baytown Fire Department is to provide high quality, high value emergency and non- emergency services in a prompt, professional, compassionate manner and provide public education on fire and life safety issues. The Operations Division personnel provide the following services: 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 Emergency Medical Division is responsible for responding to calls for assistance in the event of injury or medical emergencies. These include on scene stabilization and transport to proper medical facilities. Care given to patients ranges from basic first aid to advanced life support measures. The Fire Prevention Division is primarily responsible for community risk reduction. The Division delivers 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. Additionally, some items that are inspected include fire extinguishers, fire protection sprinkler systems, fire suppression systems, fire alarm systems, and occupant loads. The overall objective of the Prevention Division is to inspect all commercial occupancies to reduce incidents of unintentional injuries and property loss from fire or other hazards, while simultaneously heightening the life safety awareness of our citizens. The Training/Homeland Security Division has the primary responsibility for critical issues dealing with terrorism, both domestic and foreign and interfaces with Federal, State, County and industrial leaders throughout the City of Baytown area to assess current threats and to stay apprised of Homeland Security issues. Special Services include the management of our Regional Hazardous Materials Program as well as confined space, high angle, water rescue and the EMS First Responder Program. The Division is responsible for the development and management of all training needs and works closely with all other divisions to ensure we meet the departmental training needs. Major Goals • Prevent all fire deaths. • Prevent property losses from fire. • 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 damage from natural and man -made disasters. • Prevent negative economic community impact. • Prevent acts of terrorism within the community. Major Objectives • Involve all personnel in all aspects of life and fire safety at their locations. • Involve the community in neighborhood targeted life and fire safety programs. • Establish manageable performance based accountability systems at all levels of the department. • Provide manageable emergency response based on national standards of care. • 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. • Aggressively work to prevent hazardous conditions. • Consistently respond promptly to all requests for emergency services. 5 -40 2020 FIRE & EMS - PROGRAM SUMMARY • Consistently ensure our actions are safe, professional, efficient and effective. • Actively coordinate our service with other agencies in the region. • Actively seek to provide other community services within the scope of our mission. • Provide WMD /CBRNE /HazMat services to the community and region. • Obtain Best Practices as established by the Texas Fire Chiefs Association for the Department. • Obtain an ISO rating of 1 for the City of Baytown. Workload Measures NFPA 1710 percentage of total incidents within a five minute Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Fire Engine /Ladder Responses 1,858 1,850 3,000 3,200 2. Ambulance Responses 70% 9,498 8,600 10,000 12,000 3. No Transport / Patient Refusal 80% 3,255 3,114 3,100 3,114 4. Patient Transports 6,212 5,486 6,900 7,200 5. Medical I st Responder 5. 5,829 5,300 6,500 6,650 6. HazMat/WMD Responses EMS Collection Ratio (All Receivables) 233 335 250 275 7. Continuing Education (hours) 11 10,325 12,750 12,000 13,350 8. Plans Reviews 6.0% 271 350 250 275 9. Code Inspections 0 991 1,200 1,150 1,250 10. Public Education Programs: Adults 590 700 1,000 1,100 1 2 Children 132 300 600 700 11. BEAT Alley Programs: Faculty 0 1,000 1,100 1,150 Students 0 12,000 13,000 13,500 Performance Measures 1. NFPA 1710 percentage of total incidents within a five minute response time for Initial Unit (includes one minute for turnout time) 60.86% 70% 66.63% 85% 2. NFPA 1710 percentage of total incidents within a nine minute response time for a full first alarm response 87.06% 88% 85.26% 92% 3. NFPA 1710 percentage of total incidents within a five minute response time for First Responder at an emergency medical incident 54.25% 70% 59.59% 85% 4. NFPA 1710 percentage of total incidents within a nine minute 79.8% 90% 80% 80% response time for Advanced Life Support at an emergency medical incident 5. Advance Life Support Treatment within 15 -30 minutes 98% 96% 96% 96% 6. EMS Collection Ratio (All Receivables) 68.7% 60% 65% 65% 7. Civilian Injuries 11 6 6 6 8. Loss to Total Value Ratio 1.56% 6.0% 12.50% 6.0% 9. Civilian Fire Deaths 2 0 0 0 10. Investigations 47 70 50 55 11. Commercial Fires with Loss > $75,000 1 2 1 2 12. Residential Fires with a Loss > $25,000 23 16 18 20 5 -41 2020 FIRE & EMS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 8,868,948 $ 10,548,226 $ 10,018,842 $ 10,617,030 71003 Part Time Wages 1,506 - - - 71009 Overtime 871,032 851,391 1,000,002 850,849 71021 Health Insurance 1,509,750 1,632,868 1,530,169 1,511,328 71022 TMRS 1,808,047 2,095,686 2,053,489 2,126,576 71023 FICA 704,627 842,388 818,894 942,875 71028 Workers Compensation 163,423 196,605 189,766 224,261 71041 Allowances 88,149 141,754 147,300 135,500 Total Personnel Services 14,015,482 16,308,918 15,758,462 16,408,419 7200 Supplies 72001 Office Supplies 13,000 13,828 13,808 14,328 72002 Postage Supplies 8,838 12,020 10,741 9,800 72004 Printing Supplies 3,842 5,000 3,751 4,000 72006 Clothing Allowance 3,642 5,040 4,415 4,440 72007 Wearing Apparel 165,500 207,833 177,089 196,370 72016 Motor Vehicle Supplies 206,223 227,036 154,828 200,000 72021 Minor Tools 19,234 19,385 19,043 16,650 72026 Cleaning & Janitorial Sup 12,201 14,498 14,441 14,000 72031 Chemical Supplies 7,241 18,296 17,536 15,000 72032 Medical Supplies 114,381 106,869 140,000 126,869 72036 Identification Supplies - 600 315 600 72041 Educational Supplies 27,778 87,026 86,774 82,000 72045 Computer Software Supply 4,072 - - - Total Supplies 585,952 717,431 642,741 684,057 7300 Maintenance 73001 Land Maintenance 4,056 5,821 5,673 4,700 73011 Buildings Maintenance 67,874 51,950 60,108 57,500 73027 Heat & Cool Sys Maint 3,953 7,350 18,424 5,350 73041 Furniture/Fixtures Maint 3,646 2,500 2,496 - 73042 Machinery & Equip Maint 27,971 45,702 45,512 41,000 73043 Motor Vehicles Maint 255,164 194,188 228,881 234,000 Total Maintenance 362,664 307,511 361,094 342,550 7400 Services 74001 Communication 2,336 4,161 2,322 6,000 74002 Electric Service 84,031 66,000 85,700 86,557 74005 Natural Gas 20,743 14,500 24,844 24,100 74011 Equipment Rental 2,323 4,500 4,348 4,500 74021 Special Services 53,195 12,795 16,133 13,595 5 -42 2020 FIRE & EMS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 74026 Janitorial Services 74032 Computer Programing 74042 Education & Training 74051 Non City Facility Rental 74071 Association Dues 92,805 Total Services 7500 Sundry Charges 75001 Contributions 5,823 Total Sundry Charges 6,983 Total Operating 8000 Capital Outlay 80001 Furniture & Equip <$5000 82011 Building & Improvements 84041 Furniture & Fixtures 84042 Machinery & Equipment 84043 Motor Vehicles 84052 Heavy Equipment 84061 Other Equipment 35,500 Total Capital Outlay 9000 Other Financing Uses 91351 To Capital Improvemnt Prg Total Other Financing Uses TOTAL DEPARTMENT 7,444 7,445 7,444 7,445 - 1,950 1,950 - 82,368 101,859 92,805 65,500 - 4,420 3,000 3,300 5,823 7,555 6,983 7,522 258,262 225,185 245,529 218,519 540 240 - 540 240 - 15,222,360 17,559,585 17,008,066 17,653,545 124,841 21,050 21,050 15,000 14,499 45,000 45,000 10,000 - 13,200 13,200 8,000 23,820 203,405 180,811 - 74,254 112,500 37,500 - 25,239 - - - - 31,750 - - 262,654 426,905 297,561 33,000 35,500 - - - 35,500 - - - $ 15,520,514 $ 17,986,490 $ 17,305,627 $ 17,686,545 5 -43 2025 COMMUNICATIONS - PROGRAM SUMMARY Program Description The Communications Department is a consolidated communications center responsible for dispatching all critical services provided by the City of Baytown. The Department serves as the telecommunications interface between the public and all emergency services (Police, Fire and EMS), as well as General Governmental services. The telecommunicators maintain excellent customer service while communicating with the public and public safety responders. Major Goals • Improve the productivity, efficiency, and delivery of the department's customer service. • Improve interdepartmental communications. • Improve productivity and efficiency of 9 -1 -1 telecommunications operations. • Improve capabilities of Comcate system and ensure all involved entities are satisfied with the program. • Improve Ask Baytown and 5311 operations to ensure public satisfaction • Achieve Intermediate, Advanced, and Master Telecommunicator TCOLE certifications for all eligible telecommunicators. Major Objectives • Improve customer service systems for internal and external customers. • Improve technological infrastructure to ensure reliability and improve efficiencies in departmental duties. • Create methods to improve departmental operating efficiency. • Improve public awareness of emergency communications services. • Seek grants, awards, and other funding opportunities for Communications resources. • Increase training opportunities for all telecommunicators. 5 -44 Actual Budget Estimated Projected Workload Measures 2013 -14 2014 -15 2014 -15 2015 -16 1. 9 -1 -1 Calls Handled 51,973 63,460 57,207 62,968 2. Non - Emergency Calls Handled 166,985 184,958 165,538 160,000 3. Calls for Service Dispatched 69,208 64,186 77,731 82,550 5 -44 2025 COMMUNICATIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 868,487 $ 969,795 $ 984,568 $ 985,673 71003 Part Time Wages 3,456 - - - 71009 Overtime 46,738 56,172 37,005 48,000 71021 Health Insurance 226,075 243,081 243,081 222,824 71022 TMRS 168,267 186,719 188,585 183,436 71023 FICA 65,652 75,367 74,084 75,151 71028 Workers Compensation 1,155 1,316 1,346 1,360 71041 Allowances - 2,400 2,400 2,400 Total Personnel Services 1,379,830 1,534,850 1,531,069 1,518,844 7200 Supplies 72001 Office Supplies 684 850 850 850 72002 Postage Supplies 311 500 468 500 72004 Printing Supplies 652 400 400 400 72021 Minor Tools 283 500 480 500 72045 Computer Software Supply - 117,171 117,171 13,336 72061 Meeting Supplies 483 800 650 800 Total Supplies 2,413 120,221 120,019 16,386 7300 Maintenance 73042 Machinery & Equip Maint 3,955 1,000 300 1,000 Total Maintenance 3,955 1,000 300 1,000 7400 Services 74001 Communication 1,732 2,000 2,154 1,300 74020 Outside Contracts - 12,931 11,390 - 74042 Education & Training 8,573 13,010 13,000 12,400 74071 Association Dues 617 625 675 10,707 Total Services 10,923 28,566 27,219 24,407 Total Operating 1,397,121 1,684,637 1,678,607 1,560,637 8000 Capital Outlay 80001 Furniture & Equip <$5000 2,936 3,000 3,000 3,000 Total Capital Outlay 2,936 3,000 3,000 3,000 TOTAL DEPARTMENT $ 1,400,057 $ 1,687,637 $ 1,681,607 $ 1,563,637 5 -45 2030 EMERGENCY MANAGEMENT - PROGRAM SUMMARY Program Description The Office of Emergency Management coordinates all City-wide planning, preparation, mitigation, and response for major incidents, disasters, and homeland security issues, including communicable disease outbreaks and unclassified terrorism threats. As the primary community -wide warning point, Emergency Management operates, manages and maintains several community emergency warning systems including: the federally licensed AM 1610 low- powered Emergency Radio System, the BaytownAlert multimedia warning portal, manage the State of Texas Emergency Assistance Registry (STEAK), also known as Texas 211, which registers all of our Functional Needs and Specials Services citizens for emergency evacuations, and operates the Community Chemical Emergency Warning Siren System. OEM also manages, 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. Emergency Management is responsible to coordinate FEMA and Homeland Security Grants, pre -and post- disaster federal and state funding, and facility hardening project. Since 2011 OEM has been regulating all custodial care facilities in which 3 or more people reside and receive care. Annually, we conduct comprehensive reviews of these facilities emergency plans and capabilities, help them maintain and improve those emergency plans for their residents, and issue facility permits. We also review applications for oil and gas wells to ensure that they have emergency plans that meet requirements set forth in City ordinance. Finally, we review plans for new pipelines that transport regulated hazardous materials to ensure compliance with City and federal haz mat regulations. Major Goals • Maintain the productivity, efficiency, and delivery of the Department's customer service. • Maintain Disaster Planning and preparation of City Staff & departments. • Coordinate the timely communication of disaster and threat information to City Employees. • Coordinate City-Wide disaster training and exercises. • Maintain community disaster readiness and resilience. • Maintain effective Public Emergency Warning System. • Provide for First Responder Deployment post- disaster. • Maintain customer service systems for internal and external customers. • Create methods to improve departmental operating efficiency. • Maintain and research ways to improve community emergency information services. Major Objectives • Maintain complete, current (6 month age) citizen evacuation registry • Complete Continuity of Operations Plan (COOP) planning and create City-Wide pandemic plan. • Complete the implementation of the relocation of AM 1610 radio transmitters, towers, and infrastructure to enhance service area & coverage. • Deliver at least 1 quality Community Emergency Response Team (CERT) training program. • Manage and provide for CERT continuing education and training opportunities. • Deliver at least two community-wide disaster preparedness outreach programs. • Coordinate design and delivery of at least 1 TDEM/DHS approved exercises for City Staff. • Maintain City Basic Emergency Management Plan and 23 annexes. • 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 Texas 211 ( STEAR) and import into BaytownAlert prior to 6/01/16 Hurricane Season. • Seek Grants, Awards, and other funding opportunities for Emergency Management. • Maintain post- disaster EOC communications and internet access through the use of technology. • Reduce the need for internal travel for status briefings by utilizing EOC videoconferencing capabilities. 5 -46 2030 EMERGENCY MANAGEMENT - PROGRAM SUMMARY Actual Budget Estimated Projected Workload Measures 2012 -13 2014 -15 2014 -15 2015 -16 1. Percent Warning Sirens Operational 24/7 2. City Employee Preparedness Training & Exercises Delivered 3. Residents Attending Community Outreach/Education 4. Attend Joint Terrorist Task Force (JTTF) restricted Homeland Security briefings 5. Complete all Custodial Care license renewals within 30 days of submittal 6. Complete all initial plans reviews within 10 days of notice 7. Maintain State Emergency Planning Classification 8. Custodial Care facilities with Permits 97% 97% 97% 97% 2 4 4 2 3,500 3,800 4,000 4,000 N/A 50% 60% 60% 85% 85% 85% 95% 85% 85% 85% 90% Advanced Advanced Advanced Advanced 30 30 30 30 5 -47 2030 EMERGENCY MANAGEMENT - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted kcct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages 71003 Part Time Wages 71009 Overtime 71021 Health Insurance 71022 TMRS 71023 FICA 71028 Workers Compensation 33,476 Total Personnel Services 7200 Supplies 72001 Office Supplies 72002 Postage Supplies 72004 Printing Supplies 72007 Wearing Apparel 72011 Disaster Supplies 72016 Motor Vehicle Supplies 72021 Minor Tools 72026 Cleaning & Janitorial Sup 72041 Educational Supplies 72045 Computer Software Supply 72061 Meeting Supplies 900 Total Supplies 7300 Maintenance 73001 Land Maintenance 73011 Buildings Maintenance 73027 Heat & Cool Sys Maint 73039 Miscellaneous Maint 73041 Furniture/Fixtures Maint 73042 Machinery & Equip Maint 73043 Motor Vehicles Maint 73045 Radio & Testing Equipment 73048 Signal Systems Maint Total Maintenance 7400 Services 74001 Communication 74002 Electric Service 74005 Natural Gas 74011 Equipment Rental 74020 Outside Contracts 5 -48 $ 181,193 $ 217,008 $ 217,365 $ 217,509 1,204 3,720 - - 1,023 2,200 2,000 2,000 35,615 31,706 31,706 29,064 33,476 39,802 40,422 40,385 12,724 16,295 16,227 15,879 234 289 289 292 265,468 311,020 308,009 305,129 5,006 7,600 6,000 6,000 474 1,400 1,200 650 3,086 2,700 3,000 2,700 505 750 750 500 12,112 13,120 13,120 13,120 5,031 6,000 1,983 4,000 1,253 3,000 3,000 2,000 1,044 1,500 550 1,000 4,615 4,500 4,500 4,000 1,946 6,000 6,500 7,200 929 1,500 900 1,000 36,000 48,070 41,503 42,170 2,448 3,505 3,505 2,500 8,040 6,500 7,000 6,500 7,000 2,500 2,500 3,000 1,350 2,500 2,500 2,500 - 1,000 - - 4,436 6,500 5,400 5,500 1,260 7,000 6,500 4,000 960 3,000 3,000 4,000 13,942 7,500 7,500 20,000 39,436 40,005 37,905 48,000 9,869 8,650 8,650 8,650 10,822 12,000 11,000 11,110 152 500 173 200 4,932 4,500 - - 66,108 55,340 55,340 59,500 2030 EMERGENCY MANAGEMENT - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 74021 Special Services 74026 Janitorial Services 74042 Education & Training 74071 Association Dues 5,719 Total Services 8,000 Total Operating 8000 Capital Outlay 80001 Furniture & Equip <$5000 84042 Machinery & Equipment 86011 Capital Lease Payment 445,822 Total Capital Outlay 478,945 TOTAL DEPARTMENT 2,155 2,000 2,000 2,000 4,963 7,200 5,415 6,000 5,719 15,190 8,000 8,500 200 950 950 950 104,919 106,330 91,528 96,910 445,822 505,425 478,945 492,209 30,624 - - - 56,154 87,000 45,994 - 32,000 - - - 118,778 87,000 45,994 - $ 564,600 $ 592,425 $ 524,939 $ 492,209 5 -49 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 data forms, workers compensation, 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 radio 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 do 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 payroll data for all Public Works employees. • Monitor customer satisfaction reports and provide above average customer service at all levels. 5 -50 3000 PUBLIC WORKS ADMINISTRATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages 71009 Overtime 71021 Health Insurance 71022 TMRS 71023 FICA 71028 Workers Compensation 71041 Allowances Total Personnel Services 7200 Supplies 72001 Office Supplies 72002 Postage Supplies 72026 Cleaning & Janitorial Sup 72032 Medical Supplies 72041 Educational Supplies Total Supplies 7300 Maintenance 73011 Buildings Maintenance 73027 Heat & Cool Sys Maint Total Maintenance 7400 Services 74001 Communication 74002 Electric Service 74005 Natural Gas 74011 Equipment Rental 74026 Janitorial Services 74042 Education & Training 74071 Association Dues Total Services Total Operating 8000 Capital Outlay 82011 Building & Improvements Total Capital Outlay TOTAL DEPARTMENT $ 178,597 $ 169,346 $ 170,325 $ 170,469 15269 1,500 1,000 1,500 30,195 31,706 31,706 29,064 33,728 31,673 32,235 31,051 13,117 12,679 12,827 12,881 234 224 230 233 3,614 3,600 3,600 3,600 260,754 250,728 251,923 248,798 17,952 16,000 17,000 17,000 141 400 400 400 14,181 9,300 11,000 11,000 - 400 400 400 189 250 250 250 32,463 26,350 29,050 29,050 17,387 17,190 27,000 8,000 27,000 8,000 27,000 8,000 34,577 35,000 35,000 35,000 81 - - - 38,383 41,000 39,200 39,592 7,799 5,000 8,566 11,000 1,409 - - - 9,069 11,140 10,000 10,000 5,762 6,000 6,000 8,000 184 400 400 400 62,687 63,540 64,166 68,992 390,480 375,618 - 50,000 380,139 381,840 50,000 50,000 - 50,000 50,000 50,000 $ 390,480 $ 425,618 $ 430,139 $ 431,840 5 -51 3010 STREETS - PROGRAM SUMMARY Program Description The Streets Division operates one asphalt - patching crew responsible for repairing asphalt streets and potholes, restoring streets damaged during utility work, and tying in new driveways. This division also operates a concrete crew responsible for the maintenance and repair of concrete streets and sidewalks. Additional responsibilities include the daily operation of the concrete delivery program, which provides concrete for all other city departments. The Drainage division was merged into the Storm Water Utility Fund during the FY2016 budget. 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, curb & 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. Actual Budget Estimated Projected Workload Measures 2013 -14 2014 -15 2014 -15 2015 -16 1. Number of street cutouts — full depth repairs 135 150 150 150 2. Number of potholes repaired 3,627 3,000 4,000 2,500 3. Concrete production- cubic yards 327 600 563 800 Performance Measures 1. Square yards of pavement replaced 15,000 15,000 15,000 10,000 5 -52 3010 STREETS - SERVICE LEVEL BUDGET *The Drainage division has been merged into the Storm Water Utility Fund during FYI 6. Actual Budget Estimated Adopted A Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 709,173 $ 787,533 $ 781,051 $ 742,426 71009 Overtime 58,473 45,000 45,000 25,000 71021 Health Insurance 211,365 221,943 221,943 174,384 71022 TMRS 141,145 151,159 158,917 135,705 71023 FICA 53,437 57,907 62,154 56,798 71028 Workers Compensation 29,383 33,034 35,115 31,585 Total Personnel Services 1,202,977 1,296,576 1,304,180 1,165,898 7200 Supplies 72007 Wearing Apparel 5,605 10,000 8,000 6,600 72016 Motor Vehicle Supplies 74,781 75,000 60,201 45,000 72021 Minor Tools 5,990 5,600 11,500 5,650 72031 Chemical Supplies 3,198 6,800 4,600 3,000 Total Supplies 89,574 97,400 84,301 60,250 7300 Maintenance 73025 Streets Sidewalks & Curbs 168,665 250,000 234,371 190,000 73026 Storm Drains Maint 25,339 30,000 15,000 - 73042 Machinery & Equip Maint 187 - - - 73043 Motor Vehicles Maint 188,631 166,500 166,500 91,500 Total Maintenance 382,822 446,500 415,871 281,500 7400 Services 74021 Special Services 24,600 15,000 30,000 30,000 74042 Education & Training 7,964 8,000 8,000 7,000 74071 Association Dues - 200 200 200 Total Services 32,564 23,200 38,200 37,200 Total Operating 1,707,936 1,863,676 1,842,552 1,544,848 8000 Capital Outlay 80001 Furniture & Equip <$5000 6,932 - - - 83025 Streets Sidewalks & Curbs 78,383 350,000 350,000 350,000 83026 Storm Drains 71,817 80,000 41,531 - 83039 Other Improvements - 25,000 25,000 - 84043 Motor Vehicles 177,984 - - 110,000 86011 Capital Lease Payment 31,882 - - - Total Capital Outlay 366,997 455,000 416,531 460,000 9000 Other Financing Uses 91351 To Capital Improvemnt Prg 235,952 - - - Total Other Financing Uses 235,952 - - - TOTAL DEPARTMENT $ 2,310,886 $ 2,318,676 $ 2,259,083 $ 2,004,848 5 -53 3020 TRAFFIC CONTROL - PROGRAM SUMMARY Program Description The Traffic Control Operations Division conducts traffic engineering studies, 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 Workload Measures Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Number of Requests for Traffic Study 5 6 6 6 2. Sign Fabrication 1,350 1,500 2,000 1,500 3. Sign Maintenance 622 1,500 1,000 1,500 4. Traffic Signal Service Calls 322 350 350 350 5. Traffic Signal Preventative Maintenance 126 150 150 150 6. Freeway lighting fixtures 22 25 50 25 Performance Measures 1. Traffic Studies Complete 6 6 6 6 2. Signal Calls responded to within 1 hour 98% 90% 90% 90% 3. Safety Street Lighting Repaired 60 60 60 60 4. Annual Signal Maintenance 100% 100% 100% 100% 5. Linear feet of pavement markings /painted 57,142 50,000 50,000 50,000 5 -54 3020 TRAFFIC CONTROL - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 320,456 $ 342,599 $ 346,332 $ 396,057 71009 Overtime 22,689 25,000 25,000 25,000 71021 Health Insurance 95,618 100,403 100,403 101,724 71022 TMRS 63,101 66,741 68,346 74,443 71023 FICA 24,846 26,843 26,558 32,709 71028 Workers Compensation 7,734 9,036 9,374 11,259 Total Personnel Services 534,442 570,622 576,013 641,192 7200 Supplies 72007 Wearing Apparel 2,943 5,000 3,500 3,500 72016 Motor Vehicle Supplies 17,353 24,000 16,388 21,000 72021 Minor Tools 1,761 4,000 6,000 2,500 72026 Cleaning & Janitorial Sup 330 500 500 500 72056 Street Marking Supplies 87,610 20,000 20,000 10,000 Total Supplies 109,997 53,500 46,388 37,500 7300 Maintenance 73011 Buildings Maintenance 4,560 2,500 2,500 2,500 73028 Electrical Maintenance 80,052 50,000 86,697 85,000 73042 Machinery & Equip Maint 201 1,000 3,000 3,000 73043 Motor Vehicles Maint 37,932 35,000 38,000 38,000 73044 Street Signs Maint 95,781 85,000 85,000 85,000 73048 Signal Systems Maint 102,488 100,000 140,000 110,000 73049 Barricades Maint 10,023 6,000 4,000 4,000 Total Maintenance 331,037 279,500 359,197 327,500 7400 Services 74001 Communication 1,984 - - - 74002 Electric Service 76,266 91,000 77,800 78,578 74021 Special Services 31,732 50,000 8,913 15,000 74042 Education & Training 8,896 6,000 12,000 12,000 Total Services 118,878 147,000 98,713 105,578 Total Operating 1,094,354 1,050,622 1,080,311 1,111,770 8000 Capital Outlay 84043 Motor Vehicles - - - 28,800 Total Capital Outlay - - - 28,800 TOTAL DEPARTMENT $ 1,094,354 $ 1,050,622 $ 1,080,311 $ 1,140,570 6SMI 3030 ENGINEERING - PROGRAM SUMMARY Provide professional engineering services for publicly funded Capital Improvement Projects (CIP) and oversees other publicly and privately funded infrastructure projects. Plan, program, design, and manage construction and engineering projects for improvement and expansion of municipal infrastructure. Develop and analyze courses of action for project development and recommend the best strategy for construction and engineering of CIP. Provide information to the public and other City departments as requested. Major Goals • Improve management of Capital Improvement Projects to ensure quality construction; and that it is 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. • Provide a thorough review of construction drawings and plats submitted for approval through the Development Review Committee in a timely manner. • Increase the use of technology to reap the benefits of cost/time savings, and increased productivity. • 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 • Assist with the implementation of the National Pollution Discharge Elimination System (NPDES), Phase 11 storm water management program and permitting process. • Continue to improve the review of development drawing and plat review through the Development Review Process. Continually review and update standard detail sheet specifications to keep up with technological advances in materials and methods of construction (ongoing). ❖ Review and update standard specifications to keep up with technological advances in materials and methods of construction. ❖ 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. • Conduct informational meetings with contractors and sub - contractors. • Continue to develop and maintain a master Capital Improvement Program (CIP) schedule for departmental /administration use. Workload Measures Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Surveys performed 200 200 300 300 (Construction, design, fact - finding, and misc.) 2. Projects inspected in -house 95 95 100 105 (design, utility commercial, misc., and emergent projects) 3. Projects inspected by outside firm 2 2 1 1 4. Projects designed by in -house 16 15 15 15 5. Projects designed by outside firm 20 25 25 25 Performance Measures 1. Plats reviewed within 10 days 90% 90% 90% 90% 2. Design Contracts completed within contract time 90% 90% 90% 100% 3. Residential Subdivisions in 14 Days 90% 100% 100% 100% 4. Commercial Plans Review 1 to 20 Days 90% 90% 100% 100% 5. Pipelines reviewed 1 to 20 Days 100% 100% 100% 100% 6. Engineering Reports & Row Applications in 14 Days 90% 90% 90% 90% 7. Utility Availability Applications 85% 90% 95% 100% 8. Response to clients' requests within 14 Days 90% 100% 100% 100% 5 -56 3030 ENGINEERING - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 579,232 $ 624,304 $ 633,502 $ 633,935 71009 Overtime 9,981 12,370 7,000 7,500 71011 Extra Help /Temporary 10,531 - - - 71021 Health Insurance 100,650 105,687 105,687 96,880 71022 TMRS 110,028 117,342 119,345 114,718 71023 FICA 42,473 46,222 47,703 47,767 71028 Workers Compensation 1,365 1,438 1,672 1,694 71041 Allowances 9,295 9,600 7,200 7,200 Total Personnel Services 863,555 916,963 922,109 909,694 7200 Supplies 72001 Office Supplies 6,474 9,000 8,300 7,500 72002 Postage Supplies 411 1,300 700 700 72004 Printing Supplies 296 500 300 500 72007 Wearing Apparel 940 1,200 1,300 1,000 72016 Motor Vehicle Supplies 15,258 15,000 9,426 12,750 72021 Minor Tools 1,010 1,000 1,000 1,000 72045 Computer Software Supply 7,183 13,325 12,325 6,349 72061 Meeting Supplies 1,033 1,000 1,000 700 Total Supplies 32,605 42,325 34,351 30,499 7300 Maintenance 73041 Furniture/Fixtures Maint - 800 600 - 73043 Motor Vehicles Maint 10,779 13,032 10,000 10,000 Total Maintenance 10,779 13,832 10,600 10,000 7400 Services 74001 Communication 140 - - - 74042 Education & Training 4,183 8,670 5,000 7,000 74071 Association Dues (351) 1,679 1,897 1,697 Total Services 3,972 10,349 6,897 8,697 Total Operating 910,912 983,469 973,957 958,890 8000 Capital Outlay 80001 Furniture & Equip <$5000 11,939 - - - 84042 Machinery & Equipment - 52,372 52,372 - 84043 Motor Vehicles - 74,926 74,926 - Total Capital Outlay 11,939 127,298 127,298 - TOTAL DEPARTMENT $ 922,851 $ 1,110,767 $ 1,101,255 $ 958,890 6SIFA 4000 PUBLIC HEALTH - PROGRAM SUMMARY Program Description The Department consists of six divisions: Environmental Health, Mosquito Control, Neighborhood Protection, Storm Water Management, Community Service and Animal Services. The Department is responsible for the public environmental health concerns of the City. Included programs are: food establishment permits and inspections, public swimming pool permits and inspections, vector control (mosquito related public health and nuisance issues), environmental pollution complaints, neighborhood public nuisance complaints (high grass, weeds, illegal dumpsites and junk vehicles), public education and information opportunities, major scheduled clean up activities, storm water quantity and quality issues, community service program (court assigned probationers) and quality animal services (both field and shelter operations). Major Goals • 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. • Increase public awareness and understanding of environmental health, mosquito control, animal services, litter abatement and storm water issues. • Maintain infrastructure and resources to effectively meet the needs of the community. Major Objectives • Continuation of standardized risk assessment and inspection program for food establishments, mosquito control, neighborhood protection and storm water. • Improve compliance resolution percentages of complaints in all divisions. • Improve web site access and establish routine information updates both on web site and in local media. • Provide quality animal services involving Animal Control field operations and operations at the Animal Services Shelter and Adoption Center. Workload Measures Actual 2013 -14 Budget 2014 -15 Estimate 2014 -15 Projected 2015 -16 1. Food service establishment permits 559 575 555 575 2. Temporary events 226 225 230 225 3. Public pools inspected 65 80 70 70 4. Mosquito control miles sprayed/larvicided 18,593 16,000 18,924 20,000 5. Neighborhood Protection complaints 3,705 5,000 3,500 5,000 6. Neighborhood Protection miles surveyed 22,156 20,000 23,000 25,000 7. Neighborhood Protection scheduled clean up events 4 4 4 0 8. Animal pickups 1,872 4,000 2,300 2,300 9. Animal redemptions 425 550 500 550 10. Animal surrenders 3,214 2,500 2,950 3,000 11. Bite incidents 135 100 180 150 12. Adoptions 783 1,200 802 900 Performance Measures 1. Food service inspections 1,173 2,500 1,600 2,500 2. Pools inspections 546 500 550 550 3. Mosquito Control Adulticide application hours 620 1,000 800 1,000 4. Mosquito Control Larvicide application/ surveillance hours 815 1,500 1,300 1,500 5. Neighborhood Protection complaints resolved 4,985 4,500 4,000 4,500 5 -58 4000 PUBLIC HEALTH - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted kcct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages 71003 Part Time Wages 71009 Overtime 71021 Health Insurance 71022 TMRS 71023 FICA 71028 Workers Compensation 71041 Allowances 83,819 Total Personnel Services 7200 Supplies 72001 Office Supplies 72002 Postage Supplies 72004 Printing Supplies 72005 Animal Feed Supplies 72007 Wearing Apparel 72016 Motor Vehicle Supplies 72021 Minor Tools 72026 Cleaning & Janitorial Sup 72031 Chemical Supplies 72032 Medical Supplies 72041 Educational Supplies 72045 Computer Software Supply 6,900 Total Supplies 7300 Maintenance 73001 Land Maintenance 73011 Buildings Maintenance 73027 Heat & Cool Sys Maint 73041 Furniture/Fixtures Maint 73042 Machinery & Equip Maint 73043 Motor Vehicles Maint Total Maintenance 7400 Services 74001 Communication 74002 Electric Service 74005 Natural Gas 74011 Equipment Rental 74021 Special Services 74026 Janitorial Services $ 1,000,010 $ 1,093,540 $ 1,127,125 $ 1,235,104 7,277 12,605 10,000 10,300 30,136 24,500 24,100 24,100 231,495 243,082 243,082 242,200 193,139 206,915 214,214 227,151 75,460 83,159 83,819 97,472 6,853 8,658 7,742 9,292 20,714 21,600 21,600 25,200 1,565,084 1,694,059 1,731,682 1,870,819 15,587 15,975 18,050 18,400 2,399 8,300 7,700 6,200 3,934 5,150 3,750 4,400 4,142 5,464 3,000 2,807 3,641 5,890 5,710 4,330 30,218 52,086 39,500 41,930 17,057 16,820 16,920 14,337 10,788 10,533 10,883 11,133 75,281 93,017 86,517 83,800 682 1,800 1,800 2,650 - 1,350 400 - 29,577 7,000 6,900 7,000 193,305 223,385 201,130 196,987 3,157 - - - 46,662 32,000 31,500 15,500 10,757 9,240 2,600 5,600 - 800 750 250 3,243 4,000 3,500 3,500 24,692 18,500 15,000 18,500 88,511 64,540 53,350 43,350 691 940 1,200 - 41,051 45,000 41,900 42,319 7,398 5,500 5,655 6,600 5,280 5,500 5,000 5,000 28,291 64,139 64,139 48,100 3,735 6,940 6,940 4,440 5 -59 4000 PUBLIC HEALTH - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 74042 Education & Training 14,041 21,820 19,800 19,000 74051 Non City Facility Rental 7,839 7,200 7,236 7,236 74056 Vacant Lot Cleaning 133,053 140,000 140,000 200,000 74058 Landfill Fees 51,682 73,610 55,209 81,000 74071 Association Dues 4,298 5,018 3,140 6,110 Total Services 297,359 375,667 350,219 419,805 7500 Sundry Charges 75051 Court Cost 5,960 8,000 7,000 6,000 Total Sundry & Other 5,960 8,000 7,000 6,000 7700 Miscellaneous 77109 Bytn Beauti Adv Comm -Bbac 8,887 15,000 15,000 15,000 Total Miscellaneous 8,887 15,000 15,000 15,000 Total Operating 2,159,107 2,380,651 2,358,381 2,551,961 8000 Capital Outlay 80001 Furniture & Equip <$5000 6,181 - - - 82011 Building & Improvements - - - 25,000 84042 Machinery & Equipment 8,295 14,000 14,000 - 84043 Motor Vehicles 50,260 - - - Total Capital Outlay 64,736 14,000 14,000 25,000 9000 Other Financing Uses 91351 To Capital Improvemnt Prg 44,433 - - - Total Other Financing Uses 44,433 - - - TOTAL DEPARTMENT $ 2,268,277 $ 2,394,651 $ 2,372,381 $ 2,576,961 5 -60 BAYTOWN S 5 -61 5000 PARKS & RECREATION - PROGRAM SUMMARY Program Description The Parks and Recreation Department is responsible for the direction, supervision, operation and maintenance of forty-nine parks, comprising more than 1,137.81 acres, of which 584 acres are fully developed requiring regular maintenance. The Department is responsible for mowing over 120 miles of the City's medians /parkways, roadsides, ditches, alleys and the grounds of City Hall. They also operate a greenhouse /tree nursery at the Park Street Service Center. The Department is responsible for the City's recreation programs, special events, athletics, Pirates Bay Water Park, Calypso Cove, Bergeron Park Splash Deck, Roseland Park Spray Park, McElroy Park Spray Park, Pelly Park Splash Deck, Central Heights Splash Deck, two skate parks, a Bark Park and rental facilities. In addition, the Department maintains the Bayland Waterfront Marina and Boat Launching Facility. The Department is also responsible for the City's environmental education programs and facilities including the Eddie V. Gray Wetlands Education and Recreation Center and the Baytown Nature Center. Supervisory staff also handles operations personnel handle planning, grant writing, renovations and construction of many City facility improvements. In addition to daily and seasonal maintenance operations, the Parks and Recreation Department sponsors and co- sponsors, with considerable volunteer support, many youth/adult programs, plus special events such as the July 3rd and 4`" Celebration, Special Olympics Track Meet, Daddy and Me Valentines Dance, softball tournaments, Art Show, the Grito Fest, Christmas Parade and other community events. The Nurture Nature Festival highlighting the Baytown Nature Center and the Wetlands Center has proven to be a successful festival. The Department works closely with the Parks and Recreation Advisory Board in linking citizens to the planning of facility operations, programs, and events. Key staff has Transportation HUB and Liaison duties under the City's Emergency Management Plan. The Friends of the Baytown Nature Center and the Friends of the Eddie V. Gray Wetlands Education and Recreation Center as well as the Parks and Recreation Advisory Board are citizen committees on which the staff consult, monitor and assist. This year's budget includes 48 full -time employees and more than 350 part-time employees, most of who are employed on a seasonal basis. This includes Wetlands Center and Baytown Nature Center employees, building attendants and seasonal park maintenance staff and both Pirates Bay Water Park and Calypso Cove. The Department operates an enterprise fund for the Pirates Bay Waterpark which opened on June 23, 2010 and Calypso Cove that opened on May 28, 2011. The new facilities require over 300 part time employees including life guards, concession workers, ticket takers and maintenance personnel. The Pirates Bay Expansion project that opened in May 2014 increased the capacity of the park to 1,500 and in turn increased the number of seasonal employees from 200 to 300. Revenue from both facilities more than pays for the maintenance and operations of the two plants. At least two of the major goals set by the Baytown's Comprehensive Plan lay within the scope of this department. Those are beautification and expanded recreational opportunities. Major Goals • Demonstrate sensitivity to citizen's needs in planning programs and facilities. • Follow the goals and objectives of the updated Parks, Recreation, Open Space and Greenway Master Plan that includes a citywide trail plan. • Support the accomplishment of the City Council's visioning 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 promotional and marketing efforts for all special events and programs • Expand recreation opportunities, especially for youth. • Improve the community's image and appearance by providing quality recreation programs and safe, well - maintained parks and open spaces. • Heighten community awareness of the parks and recreation services available. • Ensure that maintenance standards are kept current, and continue to make improvements. • Maintain scheduled Municipal Development District (MDD) construction projects and improvements for park facilities. • Soften Baytown's image by enhancing and promoting the City's environmental resources. • Follow the guidelines of the Aquatic Facilities Study and the Strategic Master Plan for Pirates Bay Waterpark to add and improve the aquatic facilities of the department. • Continue to beautify the city's medians. • Continue to expand the city's trails, linking parks to neighborhood and commercial areas where possible. 5 -62 5000 PARKS & RECREATION - PROGRAM SUMMARY Major Objectives • 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 7 weeks and Slope Mowing at 7 weeks. • Increase scope of weed control programs on medians and right of ways. • Provide increased information to media and make regular presentations to community group • Continue tree /shrub nursery operations, plant at least 30 sizable trees in parks, and provide over 1,500 saplings for Arbor Day. • 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. Workload Measures Actual 2014 -15 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Number of grant applications submitted 2 3 1 3 2. Playground inspections 12 12 12 12 3. Inspection of skate park (Unidad & Jenkins Parks) 24 24 24 24 4. Right -of -ways mowing rotation 7 weeks 7 Weeks 8 weeks 8 weeks 5. 1 gal. tree giveaways 1,600 1,500 1,200 1,500 6. Athletic league teams 326 330 330 320 7. Special events estimated attendance 120,000 120,000 125,000 125,000 8. Co- sponsored events 7 7 7 7 9. Centers /pavilions estimated attendance 225,529 305,000 200,000 200,000 10. Pirates Bay Waterpark Attendance 166,031 159,980 168,000 170,000 11. Calypso Cove Attendance 18,803 16,821 18,000 18,000 12. Number of Special Events 37 38 38 38 Performance Measures 1. Number of Grant Applications Approved 2 3 1 2 2. Number of Park Construction Contracts Awarded 16 12 19 31 3. Community Appearance Program 5 cycles /6 weeks 5 cycles /6 weeks 5 cycles /6 weeks 5 cycles /6 weeks 4. Athletic League Revenue $80,891 $65,000 $83,000 $85,000 5. Special Events Revenue $31,541 $25,000 $33,000 $30,000 6. Centers and Park Pavilion Revenue $90,911 $70,000 $95,000 $100,000 7. Leisure Program Revenue $21,662 $17,000 $21,000 $20,000 8. Pirates Bay Water Park Revenue $2,977,577 $3,148,580 $2,772,634 $2,780,300 9. Calypso Cove Revenue $87,761 $84,420 $86,000 $86,000 5 -63 5000 PARKS & RECREATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 1,509,987 $ 1,672,662 $ 1,645,736 $ 1,738,043 71003 Part Time Wages 225,039 244,023 221,834 287,239 71009 Overtime 117,942 123,856 81,182 132,125 71021 Health Insurance 422,730 422,750 422,750 406,896 71022 TMRS 299,517 327,928 317,316 331,675 71023 FICA 134,194 151,311 124,735 102,617 71028 Workers Compensation 64,449 74,935 66,042 24,530 71041 Allowances 9,637 9,600 6,000 6,000 Total Personnel Services 2,783,494 3,027,065 2,885,595 3,029,125 7200 Supplies 72001 Office Supplies 14,473 13,700 13,370 14,000 72002 Postage Supplies 463 500 611 537 72004 Printing Supplies 3,595 6,100 5,832 4,600 72007 Wearing Apparel 7,466 8,391 8,140 8,385 72016 Motor Vehicle Supplies 121,221 125,173 85,291 118,492 72019 Supplies Purch For Resale 22,832 22,000 21,379 24,000 72021 Minor Tools 15,947 14,500 15,089 16,970 72026 Cleaning & Janitorial Sup 36,598 30,700 30,371 30,700 72031 Chemical Supplies 15,745 30,000 22,188 24,000 72032 Medical Supplies - 100 100 100 72041 Educational Supplies 49,847 62,180 60,105 88,680 72045 Computer Software Supply - - - 1,152 72046 Botanical Supplies 4,750 12,150 8,686 11,000 72061 Meeting Supplies 26 - - - Total Supplies 292,961 325,494 271,162 342,616 7300 Maintenance 73001 Land Maintenance 29,301 40,000 39,298 45,000 73011 Buildings Maintenance 53,232 61,488 44,099 59,000 73012 Docks & Piers Maintenance 467 500 400 500 73013 Recreation Equip Maint 5,981 28,057 27,185 28,000 73022 Sanitary Sewers Maint 780 1,200 800 1,200 73025 Streets Sidewalks & Curbs 1,329 8,200 6,628 8,200 73027 Heat & Cool Sys Maint 2,417 3,500 3,182 3,500 73028 Electrical Maintenance 42,992 48,500 45,062 48,500 73041 Furniture/Fixtures Maint - 500 300 300 73042 Machinery & Equip Maint 6,242 6,500 11,366 6,500 73043 Motor Vehicles Maint 112,235 85,115 94,624 114,367 73044 Street Signs Maint - 4,450 4,000 2,000 73049 Barricades Maint 1,811 1,000 757 1,000 Total Maintenance 256,787 289,010 277,701 318,067 5 -64 5000 PARKS & RECREATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted kcct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7400 Services 74001 Communication 74002 Electric Service 74005 Natural Gas 74011 Equipment Rental 74021 Special Services 74036 Advertising 74042 Education & Training 74058 Landfill Fees 74071 Association Dues 74123 Instructor Fees 12,609 Total Services 7500 Sundry Charges 77106 Little League Light Contr 4,836 Total Sundry & Other Total Operating 8000 Capital Outlay 80001 Furniture & Equip <$5000 82011 Building & Improvements 84042 Machinery & Equipment 84043 Motor Vehicles 84052 Heavy Equipment 84061 Other Equipment 46,955 Total Capital Outlay 423 945 - - 230,233 205,000 175,638 237,249 16,298 13,000 11,319 13,500 31,800 25,870 46,955 33,002 129,066 145,637 141,118 156,900 12,047 12,300 12,609 13,000 11,459 14,737 14,633 13,209 4,836 7,168 5,542 7,200 1,740 2,241 1,950 2,670 14,766 23,000 15,439 23,000 452,667 449,898 425,203 499,730 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 3,797,908 4,103,467 3,871,661 4,201,538 58,518 5,536 5,495 - - 15,750 15,281 - 22,895 16,450 16,216 80,000 30,065 - - - 94,524 70,083 70,595 - 36,485 45,500 41,414 57,000 242,487 153,319 149,001 137,000 TOTAL DEPARTMENT $ 4,040,395 $ 4,256,786 $ 4,020,662 $ 4,338,538 5 -65 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. or Goals • Citizens will have access to current titles and information on a wide range of topics related to work, school and /or personal life. • Patrons will be assisted in learning to find, evaluate, and use information effectively. • Library staff will provide library programs to appeal to wide -range of leisure and cultural interest for children, teens, and adults. • The library will provide areas for quiet reading and study by individuals and groups, areas of enrichment for children, story time spaces and places for small group conversation. • The library will provide access to public computing and instruction in existing and emerging technologies • The library will increase community awareness about library programs and services. Major Objectives • Meet patron demand for popular material by limiting hold ratio to a maximum of three holds per item. • Annual circulation per capita will exceed state and local averages. • The number of users accessing electronic resources including databases, e -books and downloadable media will increase by 5% each year through 2016. Workload Measures Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Annual visits to library 322,713 340,000 330,000 330,000 2. Annual circulation 535,765 523,000 485,000 450,000 3. Use of electronic resources 229,279 340,000 280,000 290,000 4. Annual reference transactions 88,152 92,000 80,000 85,000 5. Materials added 22,114 26,526 24,000 24,000 6. Registered borrowers 52,295 47,300 52,000 53,000 7. Program attendance 13,640 14,500 14,000 15,000 8. Public service hours of user training 1027 1,100 1,000 1,000 9. Passports issued (Discontinued service for FYI 6) 3,752 3,500 2,800 0 Performance Measures 1. Reference transactions per user visit .27 .27 .24 .25 2. Circulation per user visit 1.6 1.7 1.5 1.4 3. New materials per borrower .42 .5 .46 .46 4. Average circulation per item owned 2.9 3 2.9 2.7 5. Attendance per program 32 30 30 32 6. Times databases accessed 48,449 37,000 40,000 40,000 7. Total Internet hits 150,669 240,000 150,000 150,000 8. Passport sales income to City $93,801 $70,000 $82,000 $0 5 -66 6000 STERLING MUNICIPAL LIBRARY - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 1,056,559 $ 1,108,468 $ 1,050,712 $ 1,035,966 71003 Part Time Wages 290,445 292,243 292,243 276,610 71009 Overtime 38,785 36,000 36,000 38,000 71021 Health Insurance 241,560 243,081 243,081 213,136 71022 TMRS 202,301 208,720 204,778 190,813 71023 FICA 102,672 107,638 101,943 124,849 71028 Workers Compensation 6,772 6,135 6,281 7,422 71041 Allowances 5,120 5,100 5,100 5,100 Total Personnel Services 1,944,212 2,007,385 1,940,138 1,891,896 7200 Supplies 72001 Office Supplies 8,820 10,000 10,000 10,000 72002 Postage Supplies 9,334 10,000 6,500 7,000 72016 Motor Vehicle Supplies 600 750 400 500 72021 Minor Tools 5,179 15,000 8,000 12,000 72023 Library Materials 269,193 255,000 255,000 255,000 72026 Cleaning & Janitorial Sup 6,840 8,500 7,500 8,500 72041 Educational Supplies 54 - - - 72090 Print Shop Supplies 5,257 6,000 3,000 4,000 Total Supplies 305,277 305,250 290,400 297,000 7300 Maintenance 73001 Land Maintenance 18,365 22,000 17,000 19,000 73011 Buildings Maintenance 64,143 79,000 71,000 65,000 73027 Heat & Cool Sys Maint 28,547 8,500 8,500 8,500 73041 Furniture /Fixtures Maint 6,494 8,700 7,700 6,000 73042 Machinery & Equip Maint 622 1,500 1,000 3,000 73043 Motor Vehicles Maint 844 1,000 2,000 1,500 73046 Books - Maintenance 7,976 13,000 6,500 8,000 Total Maintenance 126,992 133,700 113,700 111,000 7400 Services 74001 Communication 11,164 20,000 6,000 5,000 74002 Electric Service 67,032 70,000 68,400 69,084 74005 Natural Gas 7,335 10,000 8,747 9,200 74011 Equipment Rental 28,668 36,000 34,000 36,000 74021 Special Services 64,710 74,600 71,600 74,000 74042 Education & Training 8,820 13,000 10,300 10,000 74051 Non City Facility Rental 950 1,250 950 1,100 74071 Association Dues 1,232 1,250 1,000 1,250 Total Services 189,911 226,100 200,997 205,634 Total Operating 2,566,393 2,672,435 2,545,235 2,505,530 5 -67 6000 STERLING MUNICIPAL LIBRARY - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 8000 Capital Outlay 80001 Furniture & Equip <$5000 84042 Machinery & Equipment Total Capital Outlay TOTAL DEPARTMENT 5 -68 18,543 30,000 30,000 - - - - 26,000 18,543 30,000 30,000 26,000 $ 2,584,936 $ 2,702,435 $ 2,575,235 $ 2,531,530 9010 TRANSFERS OUT - SERVICE LEVEL BUDGET This cost center represents funding to other funds and costs allocation for operating services. Actual Budget Estimated Adopted acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 9000 Other Financing Uses 91201 To Municipal Ct Security 91226 To Miscellaneous Police 91291 To Emergency Management 91298 To Wetland Research Ctr 91350 To Gen Capital Proj Fund 91351 To Capital Improvemnt Prg 91401 ToGOIS 91450 To Accrued Leave - General 91540 To Bayland Island 91550 To Internal Service Fnd 91552 To Warehouse Operations 234,582 Total Other Financing Uses TOTAL DEPARTMENT 35,568 61,020 39,752 46,867 92,979 96,006 97,485 90,294 10,000 - - - 179,466 189,104 200,335 206,424 - 91,700 91,700 95,300 540,000 540,000 540,000 7,348,800 234,582 - - - 850,000 350,000 350,000 357,000 37,549 - - - 161,242 163,121 163,121 213,742 43,497 44,436 44,436 44,436 2,184,883 1,535,387 1,526,829 8,402,863 $ 2,184,883 $ 1,535,387 $ 1,526,829 $ 8,402,863 5 -69 BAYTOWN S 5 -70 CITY OF BAYTOWN GENERAL DEBT SERVICE FUND 401 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 BEGINNING WORKING CAPITAL $ 3,715,520 $ 5,486,466 $ 5,486,466 $ 2,900,801 Add: Current Yr Property Taxes Delinquent Ad Valorem Taxes Penalty And Interest Investment Interest Miscellaneous From General Fund From Water And Sewer Fund From WWIS From Water &Sewer Reserve Revenue From MDD Fund Refunding Bond Proceeds Premium On Bonds Sold 9,206,609 9,625,503 9,200,000 9,818,013 491,089 370,000 370,000 370,000 223,307 175,000 175,000 175,000 41,646 32,000 32,000 32,000 2,579,696 - - - 234,582 - - - (8,423,443) - - - 1,531,611 - - 3,987,341 85 - - - 427,738 437,888 437,888 426,713 28,520,000 3,490,000 3,490,000 - 1,864,050 - - - Total Revenues 36,696,969 14,130,391 13,704,888 14,809,067 FUNDS AVAILABLE FOR DEBT SERVICE Deduct: Bond Principal Interest On Bonds Other Debt Payments Special Services Issuance Cost Fiscal Agent Fees Advanced Refunding Escrow To GOYr7Of7 40,412,489 19,616,857 19,191,354 17,709,868 6,482,061 12,246,422 12,246,422 9,406,293 3,686,186 3,976,131 3,796,131 4,997,771 80,783 - 200,000 - 28,250 48,000 48,000 50,000 325,255 - - - 2,440,464 - - - 10,658,024 - - - 11,225,000 - - - Total Deductions 34,926,023 16,270,553 16,290,553 14,454,064 ENDING WORKING CAPITAL $ 5,486,466 $ 3,346,304 $ 2,900,801 $ 3,255,804 Tax Rate Allocation Between Operating & Debt 54.74% ■ Maintenance and Operations 45.26% ■ Interest and Sinking 6 -1 CITY OF BAYTOWN ASSESSED VALUATION, ESTIMATED AD VALOREM COLLECTIONS & AD VALOREM TAX RATE ALLOCATION Estimates Estimate of Fiscal Year 2015 -16 (Tax Year 2015) Taxable Values: HCAD $ 2,742,412,794 CCAD (2015 Tax Year Certified Value) 161,293,912 Recommended Adjustment to HCAD 14,045,866 Total Est. Taxable Value 2,917,752,572 Adjustments to Taxable Values: Subtract TIRZ increment (168,519,454) Total Est. Adjustments to Taxable Value: (168,519,454) Estimated Taxable Assessed Valuation for Fiscal Year 2015 -16 2,749,233,118 Tax Rate per $100 Valuation 0.82203 Estimated Tax Levy* 22,599,521 Estimated Collections 96.50% Total Estimated Tax Levy Available $ 21,808,538 TAX RATE PER $100 Actual Actual Adopted Allocation Estimated Rate Rate Rate of Rate Tax Levy Tax Rate Allocation: 2013 -14 2014 -15 2015 -16 2015 -16 2015 -16 Maintenance and Operations (M &O) $ 0.43713 $ 0.44562 $ 0.45001 54.74% $ 11,938,810 Interest and Sinking (I &S) 0.38490 0.37641 0.37202 45.26% 9,869,728 Totals $ 0.82203 $ 0.82203 $ 0.82203 100.00% $ 21,808,538 Note: Revenue Generated per $0.01 $ 265,301 * Each year, the estimated tax levy may be different than the actual tax levy approved and adopted by the City Council. This difference is primarily due to delays in receiving the certified roll from the Harris County Appraisal District. Certified rolls are due by July 25th or as soon thereafter as practicable. The City traditionally receives the certified rolls in late August. This delay hinders the City's ability to finalize budget estimates for ad valorem taxes in a timely manner. Revenue Projections are estimates based on assumptions and are subject to change. 6 -2 CITY OF BAYTOWN ASSESSED VALUATIONS, TAX LEVY AND COLLECTIONS (Last Ten Fiscal Years) Rate Current Year Percent Fiscal Taxable Per $100 Tax Taxes Collected Year Value Valuation Levied Collected Current Year 2004 -05 $ 2,077,364,360 $ 0.73703 $ 15,310,799 $ 14,545,259 95.0% 2005 -06 $ 2,146,739,345 $ 0.73703 $ 15,822,113 $ 14,937,709 94.4% 2006 -07 $ 2,270,656,839 $ 0.73703 $ 16,735,422 $ 15,801,774 94.4% 2007 -08 $ 2,469,616,010 $ 0.73703 $ 18,201,811 $ 17,584,253 96.6% 2008 -09 $ 2,642,227,057 $ 0.78703 $ 20,795,120 $ 20,076,918 96.5% 2009 -10 $ 2,592,549,839 $ 0.78703 $ 20,404,145 $ 19,300,000 94.6% 2010 -11 $ 2,469,711,773 $ 0.78703 $ 19,437,373 $ 17,199,217 88.5% 2011 -12 $ 2,416,377,805 $ 0.82203 $ 19,863,350 $ 19,425,273 97.8% 2012 -13 $ 2,516,710,223 $ 0.82203 $ 20,688,113 $ 19,334,873 93.5% 2013 -14 $ 2,488,310,862 * $ 0.82203 $ 20,454,662 $ 19,534,202 95.5% 2014 -15 $ 2,653,746,086 $ 0.82203 $ 21,814,589 $ 21,976,636 100.7% *As of July 17, 2015 6 -3 CITY OF BAYTOWN GENERAL LONG TERM DEBT SCHEDULE OF FISCAL YEAR 2015 -16 REQUIREMENTS Principal Principal & Interest Principal Amount of Outstanding Requirements for 2015 -16 Outstanding Series Obligation Issue Oct. 1, 2015 Principal Interest Total Sept. 30, 2016 2007A Certificate of Obligation $ 1,000,000 $ 235,000 $ 115,000 $ 6,781 $ 121,781 $ 120,000 2008 General Obligation 12,890,000 9,965,000 560,000 406,038 966,038 9,405,000 2010 General Obligation Refd 16,190,000 3,755,000 1,345,000 89,113 1,434,113 2,410,000 2010 Certificate of Obligation 10,000,000 8,045,000 415,000 301,531 716,531 7,630,000 2011 General Obligation & Refd 22,390,000 17,155,000 1,240,000 648,694 1,888,694 15,915,000 2012 General Obligation & Refd 30,225,000 26,485,000 2,060,000 855,281 2,915,281 24,425,000 2013 General Obligation 16,800,000 15,465,000 685,000 436,925 1,121,925 14,780,000 2014 General Obligation & Refd 28,520,000 26,970,000 2,365,000 943,400 3,308,400 24,605,000 2015 General Obligation & Refd 25,310,000 25,310,000 305,000 1,263,477 1,568,477 25,005,000 Subtotal 133,385,000 9,090,000 4,951,240 14,041,240 124,295,000 Energy Performance Lease 3,473,619 2,273,275 316,293 46,531 362,824 1,956,982 Total General Obligation Debt $ 135,658,275 $ 9,406,293 $ 4,997,771 $ 14,404,064 $ 126,251,982 6 -4 CITY OF BAYTOWN ANNUAL REQUIREMENT TO AMORTIZE GENERAL OBLIGATION DEBT Fiscal Interest Interest Total Annual Debt Year Principal Due 2/1 Due 8/1 Interest Requirement 2016 $ 9,090,000 $ 2,578,753 $ 2,372,486 $ 4,951,239 $ 14,041,239 2017 10,120,000 2,372,486 2,216,019 4,588,504 14,708,504 2018 9,630,000 2,216,019 2,067,394 4,283,412 13,913,412 2019 8,925,000 2,067,394 1,916,432 3,983,825 12,908,825 2020 9,280,000 1,916,432 1,742,082 3,658,513 12,938,513 2021 9,395,000 1,742,082 1,536,744 3,278,825 12,673,825 2022 9,850,000 1,536,744 1,314,766 2,851,509 12,701,509 2023 9,430,000 1,314,766 1,108,765 2,423,531 11,853,531 2024 8,915,000 1,108,765 936,447 2,045,212 10,960,212 2025 8,250,000 936,447 766,503 1,702,950 9,952,950 2026 7,100,000 766,503 623,785 1,390,288 8,490,288 2027 6,125,000 623,785 501,578 1,125,363 7,250,363 2028 5,465,000 501,578 400,263 901,841 6,366,841 2029 4,615,000 400,263 317,041 717,304 5,332,304 2030 4,785,000 317,041 228,556 545,597 5,330,597 2031 4,240,000 228,556 151,150 379,706 4,619,706 2032 3,365,000 151,150 91,759 242,910 3,607,910 2033 2,545,000 91,759 45,200 136,960 2,681,960 2034 1,495,000 45,200 15,300 60,500 1,555,500 2035 765,000 15,300 - 15,300 780,300 $ 133,385,000 $ 20,931,021 $ 18,352,268 $ 39,283,290 $ 172,668,290 Annual Debt Service Requirements $15.00 $14.00 $13.00 OInterest ■Principal $12.00 y $11.00 C ° $10.00 $9.00 C $8.00 A $7.00 7 $6.00 Cr a $5.00 $4.00 $3.00 $2.00 $1.00 $- �D 1� 00 a, O - N M 7 W) b n 00 C, O N M 7 kf+ .� N N N N N N N N N N M M M M M M O O O O O O O O O O O O O O O O O O O O N N N N N N N N N N N N N N N N N N N N Fiscal Year 6 -5 CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2015 -16 Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding Certificates of Obligation $ 1,000,000 Series 2007A Date of Issue - April 19, 2007 Term - 10 Years General Obligation $ 12,890,000 Series 2008 Date of Issue - February 15, 2008 Term - 20 Years $ 1,000,000 2008 3.82% $ 70,000 $ 29,923 $ 17,763 $ 47,686 $ 117,686 930,000 2009 3.82% 90,000 17,763 16,044 33,807 123,807 840,000 2010 3.82% 90,000 16,044 14,325 30,369 120,369 750,000 2011 3.82% 95,000 14,325 12,511 26,836 121,836 655,000 2012 3.82% 100,000 12,511 10,601 23,111 123,111 555,000 2013 3.82% 105,000 10,601 8,595 19,196 124,196 450,000 2014 3.82% 105,000 8,595 6,590 15,185 120,185 345,000 2015 3.82% 110,000 6,590 4,489 11,078 121,078 235,000 2016 3.82% 115,000 4,489 2,292 6,781 121,781 120,000 2017 3.82% 120,000 2,292 - 2,292 122,292 - 2019 $ 1,000,000 $ 123,131 $ 93,208 $ 216,341 $ 1,216,341 7,555,000 2020 4.00% 680,000 160,419 General Obligation $ 12,890,000 Series 2008 Date of Issue - February 15, 2008 Term - 20 Years $ 12,890,000 $ 3,594,214 $ 3,089,931 $ 6,684,153 $ 19,574,153 6 -6 $ 12,890,000 2009 3.00% $ 105,000 $ 504,283 $ 260,769 $ 765,052 $ 870,052 12,785,000 2010 3.00% 415,000 260,769 254,544 515,313 930,313 12,370,000 2011 3.00% 435,000 254,544 248,019 502,563 937,563 11,935,000 2012 4.00% 455,000 248,019 238,919 486,938 941,938 11,480,000 2013 4.00% 480,000 238,919 229,319 468,238 948,238 11,000,000 2014 4.00% 505,000 229,319 219,219 448,538 953,538 10,495,000 2015 4.00% 530,000 219,219 208,619 427,838 957,838 9,965,000 2016 4.00% 560,000 208,619 197,419 406,038 966,038 9,405,000 2017 4.00% 585,000 197,419 185,719 383,138 968,138 8,820,000 2018 4.00% 615,000 185,719 173,419 359,138 974,138 8,205,000 2019 4.00% 650,000 173,419 160,419 333,838 983,838 7,555,000 2020 4.00% 680,000 160,419 146,819 307,238 987,238 6,875,000 2021 4.00% 715,000 146,819 132,519 279,338 994,338 6,160,000 2022 4.00% 755,000 132,519 117,419 249,938 1,004,938 5,405,000 2023 4.13% 790,000 117,419 101,125 218,544 1,008,544 4,615,000 2024 4.25% 835,000 101,125 83,381 184,506 1,019,506 3,780,000 2025 1.43% 875,000 83,381 64,788 148,169 1,023,169 2,905,000 2026 4.38% 920,000 64,788 44,663 109,450 1,029,450 1,985,000 2027 4.50% 970,000 44,663 22,838 67,500 1,037,500 1,015,000 2028 4.50% 1,015,000 22,838 - 22,838 1,037,838 - $ 12,890,000 $ 3,594,214 $ 3,089,931 $ 6,684,153 $ 19,574,153 6 -6 CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2015 -16 Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding General Obligation Refunding $ 16,190,000 Series 2010 Date of Issue - February 1, 2010 Term - 8 Years Certificates of Obligation - Combined Tax & Revenue $ 10,000,000 Series 2010 Date of Issue - February 1, 2010 Term - 20 Years $ 16,190,000 2010 $ 154,660 $ 154,660 $ 154,660 16,190,000 2011 3.00% $ 4,370,000 $ 186,838 121,288 308,126 4,678,126 11,820,000 2012 1.00% 3,230,000 121,288 105,137 226,425 3,456,425 8,590,000 2013 2.00% 1,825,000 105,137 86,887 192,024 2,017,024 6,765,000 2014 2.00% 1,480,000 86,887 72,087 158,974 1,638,974 5,285,000 2015 2.50% 1,530,000 72,087 52,963 125,050 1,655,050 3,755,000 2016 2.50% 1,345,000 52,963 36,150 89,113 1,434,113 2,410,000 2017 3.00% 1,385,000 36,150 15,375 51,525 1,436,525 1,025,000 2018 3.00% 1,025,000 15,375 - 15,375 1,040,375 - 2019 $ 16,190,000 $ 676,725 $ 644,547 $ 1,321,272 $ 17,511,272 6,310,000 Certificates of Obligation - Combined Tax & Revenue $ 10,000,000 Series 2010 Date of Issue - February 1, 2010 Term - 20 Years 6 -7 $ 10,000,000 2010 $ 140,394 $ 140,394 $ 140,394 10,000,000 2011 1.00% $ 380,000 $ 169,603 167,703 337,306 717,306 9,620,000 2012 1.00% 385,000 167,703 165,778 333,481 718,481 9,235,000 2013 2.00% 390,000 165,778 161,878 327,656 717,656 8,845,000 2014 2.00% 395,000 161,878 157,928 319,806 714,806 8,450,000 2015 2.00% 405,000 157,928 153,878 311,806 716,806 8,045,000 2016 3.00% 415,000 153,878 147,653 301,531 716,531 7,630,000 2017 3.00% 425,000 147,653 141,278 288,931 713,931 7,205,000 2018 3.00% 440,000 141,278 134,678 275,956 715,956 6,765,000 2019 3.50% 455,000 134,678 126,716 261,394 716,394 6,310,000 2020 3.50% 470,000 126,716 118,491 245,207 715,207 5,840,000 2021 3.50% 485,000 118,491 110,003 228,494 713,494 5,355,000 2022 3.63% 505,000 110,003 100,850 210,853 715,853 4,850,000 2023 3.75% 525,000 100,850 91,006 191,856 716,856 4,325,000 2024 4.00% 545,000 91,006 80,106 171,112 716,112 3,780,000 2025 4.00% 565,000 80,106 68,806 148,912 713,912 3,215,000 2026 4.13% 590,000 68,806 56,638 125,444 715,444 2,625,000 2027 4.25% 615,000 56,638 43,569 100,207 715,207 2,010,000 2028 4.25% 640,000 43,569 29,969 73,538 713,538 1,370,000 2029 4.38% 670,000 29,969 15,313 45,282 715,282 700,000 2030 4.38% 700,000 15,313 - 15,313 715,313 - $ 10,000,000 $ 2,241,844 $ 2,212,635 $ 4,454,479 $ 14,454,479 6 -7 CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2015 -16 Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding General Obligation and Refunding Bonds $ 22,390,000 Series 2011 Date of Issue - February 1, 2010 Term - 20 Years General Obligation and Refunding Bonds $ 30,225,000 Series 2012 Date of Issue - February 1, 2012 Term - 20 Years $ 22,390,000 2012 0.25% $ 1,720,000 $ 427,211 $ 384,272 $ 811,483 $ 2,531,483 20,670,000 2013 3.00% 1,140,000 384,272 367,172 751,444 1,891,444 19,530,000 2014 3.00% 1,170,000 367,172 349,622 716,794 1,886,794 18,360,000 2015 3.00% 1,205,000 349,622 331,547 681,169 1,886,169 17,155,000 2016 3.00% 1,240,000 331,547 317,147 648,694 1,888,694 15,915,000 2017 3.00% 1,270,000 317,147 297,222 614,369 1,884,369 14,645,000 2018 3.00% 1,315,000 297,222 277,497 574,719 1,889,719 13,330,000 2019 3.00% 1,345,000 277,497 257,322 534,819 1,879,819 11,985,000 2020 4.00% 1,400,000 257,322 229,322 486,644 1,886,644 10,585,000 2021 5.00% 1,465,000 229,322 192,697 422,019 1,887,019 9,120,000 2022 5.00% 1,540,000 192,697 154,197 346,894 1,886,894 7,580,000 2023 3.50% 715,000 154,197 141,684 295,881 1,010,881 6,865,000 2024 3.75% 740,000 141,684 127,809 269,494 1,009,494 6,125,000 2025 4.00% 770,000 127,809 112,409 240,219 1,010,219 5,355,000 2026 4.00% 805,000 112,409 96,309 208,719 1,013,719 4,550,000 2027 4.00% 835,000 96,309 79,609 175,919 1,010,919 3,715,000 2028 4.13% 870,000 79,609 61,666 141,275 1,011,275 2,845,000 2029 4.25% 910,000 61,666 42,328 103,994 1,013,994 1,935,000 2030 4.38% 945,000 42,328 21,656 63,984 1,008,984 990,000 2031 4.38% 990,000 21,656 - 21,656 1,011,656 - 2032 $ 22,390,000 $ 4,268,698 $ 3,841,488 $ 8,110,189 $ 30,500,189 - General Obligation and Refunding Bonds $ 30,225,000 Series 2012 Date of Issue - February 1, 2012 Term - 20 Years 6 -8 $ 30,225,000 2012 $ 389,687 $ 389,687 $ 389,687 30,225,000 2013 2.00% $ 575,000 $ 490,516 484,766 975,281 1,550,281 29,650,000 2014 2.00% 1,160,000 484,766 473,166 957,931 2,117,931 28,490,000 2015 3.00% 2,005,000 473,166 443,091 916,256 2,921,256 26,485,000 2016 3.00% 2,060,000 443,091 412,191 855,281 2,915,281 24,425,000 2017 1.00% 2,115,000 412,191 391,041 803,231 2,918,231 22,310,000 2018 1.00% 2,145,000 391,041 369,591 760,631 2,905,631 20,165,000 2019 3.00% 2,205,000 369,591 336,516 706,106 2,911,106 17,960,000 2020 3.00% 2,265,000 336,516 302,541 639,056 2,904,056 15,695,000 2021 4.50% 2,350,000 302,541 249,666 552,206 2,902,206 13,345,000 2022 5.00% 2,465,000 249,666 188,041 437,706 2,902,706 10,880,000 2023 5.00% 2,585,000 188,041 123,416 311,456 2,896,456 8,295,000 2024 2.50% 1,740,000 123,416 101,666 225,081 1,965,081 6,555,000 2025 3.00% 735,000 101,666 90,641 192,306 927,306 5,820,000 2026 3.00% 760,000 90,641 79,241 169,881 929,881 5,060,000 2027 3.00% 780,000 79,241 67,541 146,781 926,781 4,280,000 2028 3.00% 805,000 67,541 55,466 123,006 928,006 3,475,000 2029 3.00% 830,000 55,466 43,016 98,481 928,481 2,645,000 2030 3.13% 855,000 43,016 29,656 72,672 927,672 1,790,000 2031 3.25% 880,000 29,656 15,356 45,013 925,013 910,000 2032 3.38% 910,000 15,356 - 15,356 925,356 - $ 30,225,000 $ 4,747,119 $ 4,646,291 $ 9,393,405 $ 39,618,405 6 -8 CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2015 -16 Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding General Obligation Bonds $ 16,800,000 Series 2013 Date of Issue - April 1, 2013 Term - 20 Years General Obligation and Refunding Bonds $ 28,520,000 Series 2014 Date of Issue - April 1, 2014 Term - 20 Years 2014 $ 297,352 $ 297,352 $ $ 16,800,000 2013 2.00% 1,550,000 $ $ 128,074 $ 128,074 $ 128,074 16,800,000 2014 2.00% $ 660,000 $ 235,238 228,638 463,875 1,123,875 16,140,000 2015 2.00% 675,000 228,638 221,888 450,525 1,125,525 15,465,000 2016 2.00% 685,000 221,888 215,038 436,925 1,121,925 14,780,000 2017 2.00% 700,000 215,038 208,038 423,075 1,123,075 14,080,000 2018 2.00% 715,000 208,038 200,888 408,925 1,123,925 13,365,000 2019 2.00% 730,000 200,888 193,588 394,475 1,124,475 12,635,000 2020 2.00% 745,000 193,588 186,138 379,725 1,124,725 11,890,000 2021 3.00% 760,000 186,138 174,738 360,875 1,120,875 11,130,000 2022 3.00% 780,000 174,738 163,038 337,775 1,117,775 10,350,000 2023 3.00% 800,000 163,038 151,038 314,075 1,114,075 9,550,000 2024 3.00% 825,000 151,038 138,663 289,700 1,114,700 8,725,000 2025 3.00% 850,000 138,663 125,913 264,575 1,114,575 7,875,000 2026 3.00% 875,000 125,913 112,788 238,700 1,113,700 7,000,000 2027 3.00% 905,000 112,788 99,213 212,000 1,117,000 6,095,000 2028 3.13% 935,000 99,213 84,603 183,816 1,118,816 5,160,000 2029 3.13% 965,000 84,603 69,525 154,128 1,119,128 4,195,000 2030 3.25% 995,000 69,525 53,356 122,881 1,117,881 3,200,000 2031 3.25% 1,030,000 53,356 36,619 89,975 1,119,975 2,170,000 2032 3.38% 1,065,000 36,619 18,647 55,266 1,120,266 1,105,000 2033 3.38% 1,105,000 18,647 - 18,647 1,123,647 - $ 16,800,000 $ 2,917,588 $ 2,810,424 $ 5,728,012 $ 22,528,012 General Obligation and Refunding Bonds $ 28,520,000 Series 2014 Date of Issue - April 1, 2014 Term - 20 Years 2014 $ 297,352 $ 297,352 $ 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% 1,845,000 291,738 254,838 546,575 2,391,575 13,195,000 2023 4.000% 1,930,000 254,838 216,238 471,075 2,401,075 11,265,000 2024 4.000% 2,015,000 216,238 175,938 392,175 2,407,175 9,250,000 2025 4.000% 2,100,000 175,938 133,938 309,875 2,409,875 7,150,000 2026 4.000% 1,790,000 133,938 98,138 232,075 2,022,075 5,360,000 2027 3.250% 590,000 98,138 88,550 186,688 776,688 4,770,000 2028 3.375% 610,000 88,550 78,256 166,806 776,806 4,160,000 2029 3.500% 630,000 78,256 67,231 145,488 775,488 3,530,000 2030 3.500% 655,000 67,231 55,769 123,000 778,000 2,875,000 2031 3.750% 680,000 55,769 43,019 98,788 778,788 2,195,000 2032 3.750% 705,000 43,019 29,800 72,819 777,819 1,490,000 2033 4.000% 730,000 29,800 15,200 45,000 775,000 760,000 2034 4.000% 760,000 15,200 15,200 775,200 - $ 28,520,000 $ 4,509,013 $ 4,301,427 $ 8,810,440 $ 37,330,440 6 -9 CITY OF BAYTOWN GENERAL DEBT SERVICE FUND STATEMENT OF BONDED INDEBTEDNESS Fiscal Year 2015 -16 Fiscal Interest Principal Interest Interest Total Annual Principal Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding General Obligation and Refunding Bonds $ 25,310,000 Series 2015 Date of Issue - July 7, 2015 Term - 20 Years 6 -10 $ 25,310,000 2016 2.000% $ 305,000 $ 672,842 $ 590,634 $ 1,263,477 $ 1,568,477 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% 1,960,000 385,384 336,384 721,769 2,681,769 14,835,000 2023 5.000% 2,085,000 336,384 284,259 620,644 2,705,644 12,750,000 2024 5.000% 2,215,000 284,259 228,884 513,144 2,728,144 10,535,000 2025 5.000% 2,355,000 228,884 170,009 398,894 2,753,894 8,180,000 2026 5.000% 1,360,000 170,009 136,009 306,019 1,666,019 6,820,000 2027 5.000% 1,430,000 136,009 100,259 236,269 1,666,269 5,390,000 2028 3.375% 590,000 100,259 90,303 190,563 780,563 4,800,000 2029 3.500% 610,000 90,303 79,628 169,931 779,931 4,190,000 2030 3.625% 635,000 79,628 68,119 147,747 782,747 3,555,000 2031 3.625% 660,000 68,119 56,156 124,275 784,275 2,895,000 2032 3.750% 685,000 56,156 43,313 99,469 784,469 2,210,000 2033 3.750% 710,000 43,313 30,000 73,313 783,313 1,500,000 2034 4.000% 735,000 30,000 15,300 45,300 780,300 765,000 2035 4.000% 765,000 15,300 - 15,300 780,300 - 25,310,000 5,264,774 4,591,931 9,856,705 35,166,705 6 -10 CITY OF BAYTOWN ORGANIZATION CHART HOTEL /MOTEL FUND 11 City Council 11 11 City Manager 11 Deputy City Manager Hotel/Motel Fund BAYT04VN S 7.1 BAYTOWN S 7 -2 CITY OF BAYTOWN HOTEL/MOTEL FUND 232 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Hotel/Motel Occupancy Tax $ 1,339,303 $ 1,000,000 $ 1,000,000 $ 1,200,000 Interest Income 7,036 300 3,700 3,500 Total Revenues 1,346,339 1,000,300 1,003,700 1,203,500 Expenditures Personnel Services 143,145 279,255 207,788 284,131 Supplies 18,334 57,542 40,214 52,250 Maintenance 2,437 10,500 10,500 10,500 Services 515,166 629,721 633,570 643,935 Sundry & Other - - - 125,000 Total Operating 679,082 977,018 892,072 1,115,816 Non - Recurring Expenditures Capital Outlay 16,779 147,000 75,391 - Transfers Out - General Fund 10,800 10,800 10,800 11,016 Contingency - 230,000 - 150,000 Total Expenditures 706,661 1,364,818 978,263 1,276,832 Excess (Deficit) Revenues Over Expenditures 639,678 (364,518) 25,437 (73,332) Fund Balance - Beginning 976,846 1,616,524 1,616,524 1,641,961 Fund Balance - Ending $ 1,616,524 $ 1,252,006 $ 1,641,961 $ 1,568,629 Days of Operating Expenditures 869 468 672 513 Budget 2015 -16 Expenditures by Function Promotional 82% Historical 4% Bay Communities 9% its _ Yo 7 -3 5030 HOTEL/MOTEL - PROGRAM SUMMARY Program Description The Hotel /Motel Occupancy Tax provides a significant source of revenue for programs, events and facilities that increase leisure and business travel to Baytown. The Tourism Division actively promotes the community and its resources while supporting the development of additional tourism opportunities, while the Parks and Recreation Department maintains facilities used by tourists and promotes events that encourage travel to Baytown. Major Goals • Provide activities and promotions to enhance leisure and business tourism within the City of Baytown. • Provide support for programs that enrich the quality of life for citizens and travelers by cultivating an appreciation for the Arts and historical preservation. Major Objectives • Continue upgrade and maintenance of facilities. • Provide marketing, advertising and promotions of special events. • Develop marketing campaigns that effectively promote the resources of the community. • Promote Pirates Bay Waterpark to attract visitors • Enhance Baytown's image by promoting the City's historical and environmental resources. Actual Budget Estimated Proposed Expenditures by Function 2013 -14 2014 -15 2014 -15 2015 -16 50310 Arts $ 42,091 $ 68,484 $ 54,724 $ 60,489 50320 Promotional 600,930 1,176,541 818,958 1,050,498 50330 Historical 13,163 27,500 22,304 51,700 50350 Bay Communities 50,477 92,293 82,277 114,145 Total Expenditures $706,661 $1,364,818 $978,263 $ 1,276,832 7 -4 5030 HOTEL /MOTEL - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages 71003 Part Time Wages 71009 Overtime 71021 Health Insurance 71022 TMRS 71023 FICA 71028 Workers Compensation 71043 Employee Incentives 23,726 Total Personnel Services 7200 Supplies 72001 Office Supplies 72002 Postage Supplies 72004 Printing Supplies 72007 Wearing Apparel 72041 Educational Supplies 143,145 Total Supplies 7300 Maintenance 73011 Buildings Maintenance 73027 Heat & Cool Sys Maint 73028 Electrical Maintenance Total Maintenance 7400 Services 74001 Communication 74002 Electric Service 74005 Natural Gas 74011 Equipment Rental 74021 Special Services 74036 Advertising 74042 Education & Training 74051 Non City Facility Rental 74071 Association Dues Total Services 7700 Sundry & Other 77111 Grant Partnerships Total Sundry & Other Total Operating 8000 Capital Outlay 80021 Special Programs 81011 Signs Total Capital Outlay 9100 Other Finance Uses 91101 To General Fund 91351 To Capital Improvemnt Prg Total Other Financing Uses 9900 Contingencies 99002 Unforeseen/New Initiative Total Contingencies TOTAL DEPARTMENT $ 74,063 $ 101,964 $ 101,344 $ 101,440 - 74,897 23,833 78,775 27,974 34,730 21,200 23,475 14,443 21,137 21,137 19,376 18,628 24,824 23,726 23,419 7,525 16,027 12,812 23,225 513 271 3,736 11,040 - 5,405 - 3,381 143,145 279,255 207,788 284,131 134 700 2,000 1,400 2 1,200 600 1,500 1,054 3,350 2,550 12,350 - 11000 1,064 3,000 17,144 51,292 34,000 34,000 18,334 57,542 40,214 52,250 724 6,000 6,000 6,000 1,537 3,000 3,000 3,000 176 1,500 1,500 1,500 2,437 10,500 10,500 10,500 - 1,140 - - 8,079 10,000 9,900 12,000 2,646 2,000 1,904 2,200 9,839 15,500 14,120 17,059 271,125 278,911 278,890 385,506 208,078 298,000 298,000 201,000 5,030 13,000 20,000 15,000 902 - 305 - 9,466 11,170 10,451 11,170 515,166 629,721 633,570 643,935 - - 125,000 - - - 125,000 679,082 977,018 892,072 1,115,816 16,779 147,000 70,000 - - - 5,391 - 16,779 147,000 75,391 - 10,800 10,800 10,800 11,016 10,800 10,800 10,800 11,016 - 230,000 - 150,000 - 230,000 - 150,000 $ 706,661 $ 1,364,818 $ 978,263 $ 1,276,832 pad CITY OF BAYTOWN HOTEL /MOTEL FUND BUDGET 2016 PROGRAMS BAY ARTS PROMOTIONAL HISTORICAL COMMUNITIES TOTAL * Bay Communities Clean -up - * Baytown Historical Museum - * Baytown Nature Center - * Baytown Tourism Advertising - * Baytown Tourism Partnership Grant - 125,000 Program - * Buc -ee's Visitor Kiosk - * Community Wide Banners - * Economic Alliance - * Expos, Training & Assc. Dues - * Grito Fest 6,841 * Nurture Nature Fest 26,700 * July 3rd/4th Festival 26,948 * Personnel & Administrative Expenses - * Pirates Bay Advertising _ * Republic of Texas Plaza 6,700 * Special Tourism Events (GeoTour, - 5,000 Amazing Race) - 18,800 * Statewide Sponsorships - * Tourism Materials: Printing Services, and - 11,016 Tradeshow supplies - 150,000 * Tourism Website - * Transfer to GF for Graphic Design Work & Newsletter Support - * Unforeseen/New Initiatives - TOTAL PROGRAMS $ 60,489 $ 7 -6 - - 114,145 114,145 - 27,700 - 27,700 13,500 - - 13,500 93,000 - - 93,000 105,000 20,000 - 125,000 48,049 - - 48,049 5,000 - - 5,000 10,000 - - 10,000 26,170 - - 26,170 57,618 - - 64,459 2,000 - - 28,700 194,074 - - 221,022 242,571 - - 242,571 55,000 - - 55,000 - 4,000 4,000 6,700 6,700 5,000 - - 5,000 18,800 - - 18,800 7,000 - - 7,000 11,016 - - 11,016 150,000 - - 150,000 1,050,498 $ 51,700 $ 114,145 $ 1,276,832 CITY OF BAYTOWN ORGANIZATION CHART AQUATICS FUND 11 City Council 11 11 City Manager 11 II Deputy City II Manager 11 Aquatics Fund 11 BAYT04VN S 8 -1 BAYTOWN S 8 -2 CITY OF BAYTOWN AQUATICS FUND 502 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 1,466,959 1,536,387 1,599,639 1,670,575 Facility Rental $ 182,298 $ 61,000 $ 116,181 $ 150,000 Aquatics 2,436,252 2,900,000 2,458,880 2,600,000 Concessions 271,955 266,000 272,000 266,000 Rental - Misc 11,980 6,000 11,273 10,000 Overages & Shortages 445 300 300 300 Total Revenues 2,902,930 3,233,300 2,858,634 3,026,300 Expenditures Personnel Services 1,466,959 1,536,387 1,599,639 1,670,575 Supplies 410,193 544,352 454,550 456,772 Maintenance 24,095 34,000 31,500 32,500 Services 276,486 347,113 279,214 279,836 Total Operating 2,177,733 2,461,852 2,364,903 2,439,683 Non - Recurring Expenditures Capital Outlay* - 354,500 228,000 440,500 Transfers Out 195,473 820,789 820,789 471,167 Total Expenditures 2,373,206 3,637,141 3,413,692 3,351,350 Excess (Deficit) Revenues Over Expenditures 529,724 (403,841) (555,058) (325,050) GAAP to budget basis adjustment (113,462) Working Capital - Beginning 794,135 1,210,397 1,210,397 655,339 Working Capital - Ending $ 1,210,397 $ 806,556 $ 655,339 $ 330,289 Days of Operating Expenditures 203 120 101 49 * Includes $1.00 per ticket set aside for the Water Parks capital replacement. Budget 2015 -16 Expenditures Operations 15% Personnel Services 50% Services & Sundry 8% MICapital & Transfers 27% 8 -3 5000 AQUATICS - PROGRAM SUMMARY 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 Aquatics International 2011 Dream Designs Award. It is operated by the Baytown Parks and Recreation Department, the family- friendly resort styled park opened in June 2010. Pirates Bay features attractions for everyone with zero beach entry, 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 two large slide towers. Tower activities include fun for both the little ones and daredevils with everything from run -outs to racing tubes. The feature attraction 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 climbing wall, a small rectangular pool for lap swimming and programs such as swim lessons, and water volleyball. A concession stand provides tasty burgers and other snacks; and covered picnic areas invite visitors to rest between activities. An air conditioned meeting room is available year -round for rentals for family reunions and company outings. The park also offers three large picnic pavilions available for rentals for birthday parties or family get - togethers. A souvenir stand "the Black Pearl" opened near the Flowrider in May 2012. The Pirates Bay Expansion Project Phase I opened in May 2014. The expansion includes a wave pool, a new slide tower that includes two multi rider slides, a large concession stand, additional restrooms and a staff room. The Pirates Bay Expansion Project Phase I opened in May 2014. The expansion includes a wave pool, a new slide tower that includes two multi rider slides, a large concession stand, additional restrooms and a staff room. The expansion will increase the parks capacity from 1,000 to 1,500 and add two acres to the waterpark and additional parking. Calypso Cove is a smaller Caribbean themed 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 17 foot tall slide tower and body slide and optional water volleyball net and basketball goal can also be placed in the pool. This pool is also used for swim lesions and other group activities. Calypso Cove also features large coolbrellas, picnic tables, lounge chairs and a bathhouse. The Aquatics Division has four full time employees and over 300 part time employees included in the budget. Major Goals • Follow the guidelines of the Aquatic Facilities Study and the Strategic Master Plan for Pirates Bay Water Park to add and improve the aquatic facilities of the department. • 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. • Become a site for Flowrider competitions. 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 and Dive in movies. Services Provided • Swim Lessons • Flowrider Lessons • Dive In Movies • Itty Bitty Beach Parties Actual Budget Estimated Projected Workload Measures 2013 -14 2014 -15 2014 -15 2015 -16 1. Pirates Bay Waterpark Attendance 166,031 159,980 168,000 170,000 2. Calypso Cove Attendance 18,803 16,821 18,000 18,000 Performance Measures 1. Pirates Bay Water Park Revenue $2,977,577 $3,148,580 $2,772,634 $2,780,300 (attendance, concessions and rentals) 2. Calypso Cove (Attendance, Rentals and Vending) $87,761 $84,420 $86,000 $86,000 8 -4 5000 AQUATICS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 176,500 50,000 262,500 84061 71002 Regular Wages $ 125,412 $ 204,304 $ 212,264 $ 218,570 71003 Part Time Wages 1,050,196 1,062,095 1,050,000 1,096,679 71009 Overtime 81,647 25,000 75,000 82,000 71021 Health Insurance 40,260 42,275 42,275 38,752 71022 TMRS 27,640 42,235 53,115 53,645 71023 FICA 95,922 98,789 101,746 106,491 71028 Workers Compensation 37,568 59,289 62,839 64,762 71041 Allowances - 2,400 2,400 2,400 71043 Employee Incentives - - - 7,276 71081 Retired Employee Benefits 8,314 - - - Total Personnel Services 1,466,959 1,536,387 1,599,639 1,670,575 7200 Supplies 72001 Office Supplies 11,243 13,202 11,000 11,200 72004 Printing Supplies 3,835 4,500 2,000 4,000 72007 Wearing Apparel 13,778 21,000 20,050 17,422 72019 Supplies Purch For Resale 177,525 240,000 180,000 180,000 72021 Minor Tools 1,181 1,000 500 500 72026 Cleaning & Janitorial Sup 24,754 30,000 29,000 27,000 72028 Swimming Pool Supplies 20,118 18,000 17,000 30,000 72031 Chemical Supplies 148,393 200,000 180,000 170,000 72032 Medical Supplies 3,287 4,400 4,000 4,400 72041 Educational Supplies 664 7,250 6,000 7,250 72046 Botanical Supplies 5,414 5,000 5,000 5,000 Total Supplies 410,193 544,352 454,550 456,772 7300 Maintenance 73011 Buildings Maintenance 12,154 15,000 15,000 15,000 73027 Heat & Cool Sys Maint 5,770 4,000 7,000 7,500 73028 Electrical Maintenance 6,171 15,000 9,500 10,000 Total Maintenance 24,095 34,000 31,500 32,500 7400 Services 74001 Communication 22,457 5,248 2,000 2,000 74002 Electric Service 110,282 170,000 112,500 113,625 74005 Natural Gas 1,377 1,500 314 2,500 74021 Special Services 46,437 37,400 35,000 45,400 74029 Service Awards 1,295 7,500 6,000 6,000 74036 Advertising 87,630 120,000 118,000 105,000 74042 Education & Training 7,008 5,465 5,400 5,311 Total Services 276,486 347,113 279,214 279,836 Total Operating 2,177,733 2,461,852 2,364,903 2,439,683 8000 Capital Outlay 84041 Furniture & Fixtures - 176,500 50,000 262,500 84061 Other Equipment * - 178,000 178,000 178,000 Total Capital Outlay - 354,500 228,000 440,500 9000 Other Financing Uses 91101 To General Fund - 100,000 100,000 100,000 91522 To W W I S 10,639 70,789 70,789 71,167 91527 To CIPF - Water &Sewer 184,834 650,000 650,000 300,000 Total Other Financing Uses 195,473 820,789 820,789 471,167 TOTAL DEPARTMENT $ 2,373,206 $ 3,637,141 $ 3,413,692 $ 3,351,350 * Includes $1.00 per ticket set aside for the Water Parks capital replacement. 8 -5 BAYTOWN S 8 -6 CITY OF BAYTOWN ORGANIZATION CHART WATER AND SEWER FUND City Council City Manager Deputy City Assistant City Manager I I Manager Director of Public Director of Finance Works/Utilities Assistant Director Utility Billing & Collections of Utilities Water Wastewater Construction Operations I I Operations BAYT04VN S 9.1 BAYTOWN S 9 -2 CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 8,316,219 9,224,210 9,212,664 9,141,480 Intergovernmental $ 890,567 $ 1,139,112 $ 1,025,200 $ 1,045,705 Operating Revenues 33,785,384 34,024,500 34,514,000 34,724,770 Non - operating Revenues 665,280 455,800 511,500 516,000 Miscellaneous 3,837,419 98,500 98,500 93,500 Total Revenues 39,178,650 35,717,912 36,149,200 36,379,975 Expenditures by Type: Personnel Services 8,316,219 9,224,210 9,212,664 9,141,480 Supplies 10,918,931 11,484,019 11,085,392 10,724,171 Maintenance 1,241, 822 1,520,400 1,516,087 1,415,900 Services 2,479,512 2,078,701 2,544,463 2,729,289 Sundry 84,734 160,000 160,000 160,000 Total Operating 23,041,218 24,467,330 24,518,606 24,170,840 Non - Recurring Expenditures Capital Outlay 6,813 487,732 337,000 386,500 Debt Requirements 8,969,549 5,286,566 5,286,566 6,419,876 Transfers Out 9,039,635 6,018,037 6,018,037 11,035,902 Contingency - 55,000 - 50,000 Total Expenditures 41,057,215 36,314,665 36,160,209 42,063,118 Excess (Deficit) Revenues Over Expenditures (1,878,565) (596,753) (11,009) (5,683,143) GAAP to budget basis adjustment (3,561,333) Working Capital - Beginning 15,106,779 9,666,881 9,666,881 9,655,872 Working Capital - Ending $ 9,666,881 $ 9,070,128 $ 9,655,872 $ 3,972,729 Days of Operating Expenditures 153 135 144 60 Budget 2015 -16 Expenditures by Type Operating Personnel Services 36% 22 % Debt Requirements 15% Capital & Transfers 27% 9 -3 CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 2,848,222 3,545,778 3,172,231 3,368,793 Intergovernmental $ 890,567 $ 1,139,112 $ 1,025,200 $ 1,045,705 Operating Revenues 33,785,384 34,024,500 34,514,000 34,724,770 Non - operating Revenues 665,280 455,800 511,500 516,000 Miscellaneous 3,837,419 98,500 98,500 93,500 Transfer to Debt Service Total Revenues 39,178,650 35,717,912 36,149,200 36,379,975 Expenditures by Function General Government 2,848,222 3,545,778 3,172,231 3,368,793 Water Operations 13,164,009 14,238,611 13,690,582 13,176,956 Wastewater Operations 5,705,465 5,587,376 6,282,826 6,326,499 Utility Construction 1,330,336 1,638,297 1,709,967 1,735,092 Total Operating 23,048,031 25,010,062 24,855,606 24,607,340 Transfer to Debt Service 8,969,549 5,286,566 5,286,566 6,419,876 Transfer to Other Funds 9,039,635 6,018,037 6,018,037 11,035,902 18,009,184 11,304,603 11,304,603 17,455,778 Total Expenditures 41,057,215 36,314,665 36,160,209 42,063,118 Excess (Deficit) Revenues Over Expenditures (1,878,565) (596,753) (11,009) (5,683,143) Adj. req. to convert budget basis to GAAP (3,561,333) Working Capital - Beginning 15,106,779 9,666,881 9,666,881 9,655,872 Working Capital - Ending 9 -4 $ 9,666,881 9,070,128 $ 9,655,872 $ 3,972,729 Budget 2015 -16 Expenditures by Function General Government 8% Transfers & Other 42% Water Operations 31% Wastewater Utility Construction Operations 4% 15% CITY OF BAYTOWN WATER & SEWER FUND REVENUE DETAIL Actual Budget Estimated Adopted Revenue 2013 -14 2014 -15 2014 -15 2015 -16 BAWA - Contract Services $ 890,567 $ 1,139,112 $ 1,025,200 $ 1,045,705 Total Intergovernmental 890,567 1,139,112 1,025,200 1,045,705 Sale Of Water 17,322,560 17,994,500 18,000,000 18,354,390 Sewer Service 15,103,432 14,819,000 15,300,000 15,115,380 Penalties 788,868 720,000 720,000 735,000 Pollution Control Fees 489,455 425,000 425,000 450,000 W & S Surcharge (2,438) - - - PSLIP Program 83,507 66,000 69,000 70,000 Operating Revenues 33,785,384 34,024,500 34,514,000 34,724,770 Turn -On Fees 550,680 425,000 425,000 440,000 Water Tap Fees 96,250 20,050 70,000 60,000 Sewer Tap Fees 16,700 10,000 13,000 13,000 OT Turn-On Fees 1,650 750 3,500 3,000 Non - operating Revenues 665,280 455,800 511,500 516,000 Investment Interest 145,482 90,000 90,000 85,000 Contributd Capid Wtr Ext 3,666,660 - - - Miscellaneous 25,462 8,500 8,500 8,500 Overages And Shortages (185) - - - Total Miscellaneous 3,837,419 98,500 98,500 93,500 Total Revenues $ 39,178,650 $ 35,717,912 $ 36,149,200 $ 36,379,975 9 -5 CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY DEPARTMENT Actual Budget Estimated Adopted Department Name 2013 -14 2014 -15 2014 -15 2015 -16 General Government Fiscal Operations General Overhead Total General Government Water Operations Utility Transmission Treated Water Restoration Water Treatment Total Water Operations Wastewater Operations Wastewater Treatment Pollution Control Total Wastewater Operations Utility Construction Construction Total Utility Construction Total Operations Transfers Out Transfer to Debt Service Transfer to Other Funds Total Transfers $ 1,803,024 $ 2,219,049 $ 2,066,887 $ 1,972,589 1,045,198 1,326,729 1,105,344 1,396,204 2,848,222 3,545,778 3,172,231 3,368,793 1,362,615 1,661,443 1,579,097 1,954,829 10,249,406 10, 714, 529 10,286,411 10,000, 000 593,414 723,527 704,471 - 95 8,574 1,139,112 1,120,603 1,222,127 13,164,009 14,238,611 13,690,582 13,176,956 5,378,876 5,174,252 5,863,724 5,926,572 326,589 413,124 419,102 399,927 5,705,465 5,587,376 6,282,826 6,326,499 1,330,336 1,638,297 1,709,967 1,735,092 1,330,336 1,638,297 1,709,967 1,735,092 20,199,810 21,464,284 21,683,375 24,607,340 8,969,549 5,286,566 5,286,566 6,419,876 9,039,635 6,018,037 6,018,037 11,035,902 18,009,184 11,304,603 11,304,603 17,455,778 Water & Sewer Fund Total $ 41,057,215 $ 36,314,665 $ 36,160,209 $ 42,063,118 Budget 2015 -16 by Function Water Operations Wastewater 32% Operations 15% General Government Utility Construction 8% 4% Transfer to Debt Service 15% Transfer to Other Funds 26% 9 -6 CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY ACCOUNT Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 4,318,952 $ 5,195,189 $ 5,053,266 $ 5,054,844 71003 Part Time Wages 3,056 - - - 71009 Overtime 464,990 364,576 472,366 401,006 71011 Extra Help /Temporary 27,679 2,640 12,000 2,640 71021 Health Insurance 1,229,165 1,297,408 1,298,384 1,161,107 71022 TMRS 878,842 1,011,587 1,016,946 948,712 71023 FICA 338,462 398,005 399,708 419,076 71028 Workers Compensation 84,139 100,002 105,911 108,074 71041 Allowances 10,378 11,520 10,800 10,800 71043 Employee Incentives - - - 136,659 71052 Salary Savings - (100,000) (100,000) - 71081 Retired Employee Benefits 960,556 943,283 943,283 898,562 Total Personnel Services 8,316,219 9,224,210 9,212,664 9,141,480 7200 Supplies 72001 Office Supplies 18,340 19,702 21,800 19,630 72002 Postage Supplies 126,563 204,855 194,855 152,000 72004 Printing Supplies 1,091 9,017 1,500 1,200 72007 Wearing Apparel 26,816 31,066 29,566 29,566 72016 Motor Vehicle Supplies 232,478 241,550 218,060 204,950 72021 Minor Tools 44,591 45,050 49,250 44,025 72022 Fuel For Generators - - - 20,000 72026 Cleaning & Janitorial Sup 4,566 5,500 6,200 6,000 72031 Chemical Supplies 215,043 212,450 277,450 246,700 72032 Medical Supplies 35 300 300 100 72052 Treated Water Supplies 10,249,406 10,714,529 10,286,411 10,000,000 73055 Total Supplies 10,918,931 11,484,019 11,085,392 10,724,171 7300 Maintenance 73001 Land Maintenance 10,630 11,500 11,500 11,500 73011 Buildings Maintenance 10,231 11,000 11,000 10,500 73022 Sanitary Sewers Maint 17,570 27,000 30,000 27,000 73023 Water Distrib Sys Maint 195,527 220,000 200,000 200,000 73024 Reservoirs & Wells Maint 23,753 3,000 10,500 38,000 73025 Streets Sidewalks & Curbs 24,997 50,000 40,000 25,000 73027 Heat & Cool Sys Maint 7,502 7,500 7,500 5,500 73042 Machinery & Equip Maint 354,659 386,000 511,000 385,000 73043 Motor Vehicles Maint 363,245 282,200 299,500 299,500 73047 Meters & Settings Maint 233,707 514,800 384,087 400,000 73055 Maintenance On Computers - 7,400 11,000 13,900 Total Maintenance 1,241,822 1,520,400 1,516,087 1,415,900 7400 Services 74001 Communication 3,339 3,257 400 - 74002 Electric Service 1,737,473 1,325,000 1,772,500 1,790,662 74005 Natural Gas 180 600 169 300 74011 Equipment Rental 6,393 12,900 20,400 8,000 74021 Special Services 453,092 429,100 442,500 624,273 74022 Audits 8,564 16,512 16,512 16,512 74026 Janitorial Services 3,755 4,060 4,400 4,060 9 -7 CITY OF BAYTOWN WATER & SEWER FUND 520 BUDGET SUMMARY BY ACCOUNT Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 74042 Education & Training 42,466 39,105 38,200 38,500 74050 Disposal Services 223,648 244,500 245,900 246,000 74071 Association Dues 603 3,667 3,482 982 Total Services 2,479,512 2,078,701 2,544,463 2,729,289 7500 Sundry Charges 75088 Bad Debt - Cutoff Accounts 84,734 160,000 160,000 160,000 Total Sundry & Other 84,734 160,000 160,000 160,000 Total Operating 23,041,218 24,467,330 24,518,606 24,170,840 8000 Capital Outlay 82011 Building & Improvements - 56,232 5,000 81,500 83023 Water Distribution System - 200,000 200,000 200,000 83024 Reservoirs & Wells - - - 10,000 83029 Sewer Connections - 10,000 15,000 15,000 83035 Meters & Connections - 70,000 80,000 80,000 84042 Machinery & Equipment 6,813 126,500 12,000 - 84043 Motor Vehicles - 25,000 25,000 - Total Capital Outlay 6,813 487,732 337,000 386,500 9000 Other Financing Uses 91101 To General Fund 1,954,274 2,454,274 2,454,274 2,000,000 91450 To Accrued Leave - General 220,000 220,000 220,000 224,400 91522 To W W I S 8,969,549 5,286,566 5,286,566 6,419,876 91527 To CIPF - Water &Sewer 6,540,250 3,000,000 3,000,000 8,430,000 91550 To Internal Service Fnd 113,829 129,152 129,152 174,880 91552 To Warehouse Operations 211,282 214,611 214,611 206,622 Total Other Financing Uses 18,009,184 11,304,603 11,304,603 17,455,778 9900 Contingencies 99001 Contingencies - 55,000 - 50,000 Total Contingencies - 55,000 - 50,000 TOTAL EXPENDITURES $ 41,057,215 $ 36,314,665 $ 36,160,209 $ 42,063,118 9 -8 BAYTOWN S .. 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 provides cash receipts system training to other City Departments. Processes and monitors: Industrial District In- Lieu -of Tax; solid waste gross receipts tax; hotel occupancy tax; franchise fees; water, sewer, garbage and storm water receipts; sales tax receipts; property tax deposits; 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. Workload Measures Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Accounts billed — per month 20,403 20,097 20,685 20,995 2. Meters read — per month 23,684 22,489 24,240 25,452 3. Automatic bank drafts — per month 1,844 1,836 1,900 1,960 4. Payments processed — per month 18,297 18,789 18,353 18,445 Performance Measures 1. Percent of Meters Read by MRX Unit 94% 91% 96% 98% 2. Daily service work orders — per year 34,672 32,337 36,610 34,779 3. Rereads requested — per year 1,227 1,908 1,034 982 4. No reads /Invalid reads — per year 17,477 47,927 10,740 9,600 5. Water Accountability — per year 87 % 82% 86% 90% ➢ Lock Box payments comprise thirty-three percent (33 %) of the utility payments processed. ➢ "No reads /Invalid reads" addresses meters that are unable to transmit a signal electronically requiring the Meter Technicians to read these meters manually to obtain the proper reading for billing accuracy. Ongoing meter maintenance is the key to reducing the no read /invalid reads. ➢ "Water Accountability" is negatively impacted by lack of maintenance, stuck large meters, engineering projects unaccountability for water usage during project period, water main leaksibreaks, accurate flushing reporting, hydrant metering, straight lining and broken valves. 9 -10 1030 UTILITY BILLING & COLLECTIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 769,100 $ 835,866 $ 829,203 $ 830,164 71003 Part Time Wages 3,056 - - - 71009 Overtime 23,383 28,000 25,860 24,000 71011 Extra Help /Temporary 27,679 2,640 12,000 2,640 71021 Health Insurance 209,855 220,358 220,358 201,995 71022 TMRS 146,003 157,180 157,826 151,369 71023 FICA 55,879 61,947 61,669 62,996 71028 Workers Compensation 5,077 5,146 5,421 5,464 71041 Allowances 1,807 1,800 1,800 1,800 Total Personnel Services 1,241,839 1,312,937 1,314,137 1,280,428 7200 Supplies 72001 Office Supplies 8,234 7,702 7,800 7,930 72002 Postage Supplies 115,336 197,855 182,855 140,000 72004 Printing Supplies 1,091 1,900 1,500 1,200 72007 Wearing Apparel 3,540 3,066 3,066 3,066 72016 Motor Vehicle Supplies 22,650 28,050 24,560 21,450 72021 Minor Tools 20,615 13,500 14,200 13,500 72026 Cleaning & Janitorial Sup 1,251 1,000 1,700 1,500 Total Supplies 172,717 253,073 235,681 188,646 7300 Maintenance 73027 Heat & Cool Sys Maint - 2,000 2,000 - 73043 Motor Vehicles Maint 7,178 11,000 11,000 11,000 73047 Meters & Settings Maint 230,317 499,800 369,087 375,000 73055 Maintenance On Computers - 7,400 11,000 13,900 Total Maintenance 237,495 520,200 393,087 399,900 7400 Services 74001 Communication 637 407 400 - 74002 Electric Service 5,861 8,000 6,300 6,800 74011 Equipment Rental 2,267 3,900 3,900 - 74021 Special Services 95,506 76,600 76,000 77,273 74026 Janitorial Services 3,755 4,060 4,400 4,060 74042 Education & Training 2,179 4,205 2,500 2,500 74071 Association Dues 518 667 482 482 Total Services 110,723 97,839 93,982 91,115 Total Operating 1,762,774 2,184,049 2,036,887 1,960,089 8000 Capital Outlay 82011 Building & Improvements - 5,000 5,000 12,500 84043 Motor Vehicles - 25,000 25,000 - Total Capital Outlay - 30,000 30,000 12,500 9100 Other Financing Uses 91527 To CIPF - Water &Sewer 40,250 - - - Total Other Financing Uses 40,250 - - - 9900 Contingencies 99001 Contingencies - 5,000 - - Total Contingencies - 5,000 - - TOTAL DEPARTMENT $ 1,803,024 $ 2,219,049 $ 2,066,887 $ 1,972,589 9 -11 BAYTOWN S 9 -12 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. Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 15,762 $ 56,183 $ 59,555 $ 109,603 71021 Health Insurance 10,065 10,569 10,569 9,688 71022 TMRS 2,905 10,203 10,976 10,542 71023 FICA 1,206 4,208 4,371 4,560 71028 Workers Compensation 20 72 78 78 71043 Employee Incentives - - - 136,659 71052 Salary Savings - (100,000) (100,000) - 71081 Retired Employee Benefits 960,556 943,283 943,283 898,562 Total Personnel Services 990,515 924,518 928,832 1,169,692 7200 Supplies 72004 Printing Supplies - 7,117 - - Total Supplies - 7,117 - - 7400 Services 74001 Communication 1,635 2,850 - - 74022 Audits 8,564 16,512 16,512 16,512 Total Services 10,199 19,362 16,512 16,512 7500 Sundry Charges 75088 Bad Debt - Cutoff Accounts 84,734 160,000 160,000 160,000 Total Sundry & Other 84,734 160,000 160,000 160,000 Total Operating 1,085,448 1,110,997 1,105,344 1,346,204 8000 Capital Outlay 82011 Building & Improvements - 51,232 - - 84042 Machinery & Equipment - 114,500 - - Total Capital Outlay - 165,732 - - 9000 Other Financing Uses 91101 To General Fund 13,200 - - - Total Other Financing Uses 13,200 - - - 9900 Contingencies 99001 Contingencies - 50,000 - 50,000 Total Contingencies - 50,000 - 50,000 TOTAL DEPARTMENT $ 1,098,648 $ 1,326,729 $ 1,105,344 $ 1,396,204 9 -13 3040 WATER OPERATIONS - PROGRAM SUMMARY The Utility Transmission division is responsible for the operation and maintenance of the water distribution system (approximately 458 miles) including transmission lines, elevated storage tanks, and well site, the hydrant flushing program and leak detection program. Also, 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. Workload Measures Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Leak repairs / day 4 5 5 5 2. Customer Repairs / week 7 8 7 8 3. Meter Change -outs / year 10 12 70 12 4. Cubic Yards Concrete 140 120 160 160 Performance Measures 173 200 200 200 1. Average time to complete meter change outs/ hours 1.5 1.5 1.5 1.5 2. Average time to complete leak repairs/hours 3 3 3 3 3. Average response time for a water leak report 1 1 1 1 4. Utility lines located 297 300 300 300 5. Linear feet of curb and gutters repaired 173 200 200 200 6. Linear feet of sidewalks repaired 649 300 600 700 7. Driveways repaired 18 20 20 20 9 -14 3040 WATER OPERATIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 1,286,485 $ 1,695,308 $ 1,624,539 $ 1,508,396 71009 Overtime 172,426 174,570 184,500 175,000 71021 Health Insurance 418,704 438,698 439,664 354,581 71022 TMRS 266,307 340,372 331,755 289,383 71023 FICA 104,778 135,191 130,024 132,528 71028 Workers Compensation 38,039 48,013 51,179 47,638 71041 Allowances 3,547 4,680 3,960 3,960 Total Personnel Services 2,290,287 2,836,832 2,765,621 2,511,486 7200 Supplies 72001 Office Supplies 729 1,500 1,500 1,200 72007 Wearing Apparel 6,155 8,000 8,000 6,000 72016 Motor Vehicle Supplies 68,752 80,000 68,000 65,000 72021 Minor Tools 11,698 17,450 17,450 14,500 72031 Chemical Supplies 393 2,250 2,250 1,500 72032 Medical Supplies - 200 200 - 72052 Treated Water Supplies 10,249,406 10,714,529 10,286,411 10,000,000 Total Supplies 10,337,132 10,823,929 10,383,811 10,088,200 7300 Maintenance 73001 Land Maintenance 10,630 11,500 11,500 11,500 73011 Buildings Maintenance - 1,000 1,000 500 73022 Sanitary Sewers Maint 17 - - - 73023 Water Distrib Sys Maint 195,527 220,000 200,000 200,000 73024 Reservoirs & Wells Maint 23,753 3,000 10,500 38,000 73025 Streets Sidewalks & Curbs 24,997 50,000 40,000 25,000 73042 Machinery & Equip Maint 15 3,000 3,000 2,000 73043 Motor Vehicles Maint 134,467 132,200 110,000 110,000 73047 Meters & Settings Maint 3,390 15,000 15,000 25,000 Total Maintenance 392,796 435,700 391,000 412,000 7400 Services 74002 Electric Service 16,691 17,000 17,000 17,170 74011 Equipment Rental 3,091 2,500 10,000 2,500 74021 Special Services 105,619 111,000 111,000 125,000 74042 Education & Training 11,579 10,600 11,100 10,600 74071 Association Dues - 1,050 1,050 - Total Services 136,980 142,150 150,150 155,270 Total Operating 13,157,195 14,238,611 13,690,582 13,166,956 8000 Capital Outlay 83024 Reservoirs & Wells - - - 10,000 84042 Machinery & Equipment 6,813 - - - Total Capital Outlay 6,813 - - 10,000 9000 Other Financing Uses 91101 To General Fund 31,036 - - - Total Other Financing Uses 31,036 - - - TOTAL DEPARTMENT $ 13,195,045 $ 14,238,611 $ 13,690,582 $ 13,176,956 9 -15 3050 WASTEWATER OPERATIONS - PROGRAM SUMMARY Program Description The Wastewater Treatment division is responsible for the treatment and discharge of sanitary sewage to Texas Commission on Environmental Quality (TCEQ) and Environmental Protection Agency (EPA) Rules and Regulations. This division operates a lift station crew responsible for the maintenance and operation of 82 lift stations. or Goals To operate and maintain four Wastewater Treatment plants to meet health department, TCEQ and EPA Rules and Regulations at all times. To operate and maintain 82 lift stations. 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. Workload Measures 1. Tons of sludge per year - 30520 2. Volume of wastewater treated (mg) in a month - 30520 3. Permits Renewed — 30520 (3 year renewals) 4. Lift Stations checked daily 9 -16 Actual Budget Estimated Projected 2013 -14 2014 -15 2014 -15 2015 -16 1,300 1,500 950 1,200 2 2 82 82 1,600 1,700 4,000 4,500 2 0 82 82 3050 WASTEWATER OPERATIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 1,696,088 $ 1,934,597 $ 1,947,653 $ 1,949,531 71009 Overtime 121,453 72,006 102,006 92,006 71021 Health Insurance 433,162 458,683 458,693 420,459 71022 TMRS 335,077 365,248 378,313 361,869 71023 FICA 126,559 142,105 149,049 152,787 71028 Workers Compensation 25,843 30,272 31,153 32,615 71041 Allowances 5,023 5,040 5,040 5,040 Total Personnel Services 2,743,206 3,007,951 3,071,907 3,014,307 7200 Supplies 72001 Office Supplies 8,024 8,500 10,500 8,500 72002 Postage Supplies 11,227 7,000 12,000 12,000 72007 Wearing Apparel 12,191 14,000 12,500 13,500 72016 Motor Vehicle Supplies 82,803 73,500 63,500 58,500 72021 Minor Tools 4,793 6,375 7,600 7,600 72022 Fuel For Generators - - - 20,000 72026 Cleaning & Janitorial Sup 3,316 4,500 4,500 4,500 72031 Chemical Supplies 200,281 200,200 250,200 225,200 Total Supplies 322,634 314,075 360,800 349,800 7300 Maintenance 73011 Buildings Maintenance 10,231 10,000 10,000 10,000 73027 Heat & Cool Sys Maint 7,502 5,500 5,500 5,500 73042 Machinery & Equip Maint 349,367 378,000 503,000 378,000 73043 Motor Vehicles Maint 62,517 54,000 53,500 53,500 Total Maintenance 429,616 447,500 572,000 447,000 7400 Services 74001 Communication 1,066 - - - 74002 Electric Service 1,714,921 1,300,000 1,749,200 1,766,692 74005 Natural Gas 180 600 169 300 74011 Equipment Rental - 1,500 1,500 500 74021 Special Services 250,148 241,500 251,500 416,500 74042 Education & Training 19,980 15,800 15,900 15,900 74050 Disposal Services 223,648 244,500 245,900 246,000 74071 Association Dues 65 1,950 1,950 500 Total Services 2,210,009 1,805,850 2,266,119 2,446,392 Total Operating 5,705,465 5,575,376 6,270,826 6,257,499 8000 Capital Outlay 82011 Building & Improvements - - - 69,000 84042 Machinery & Equipment - 12,000 12,000 - Total Capital Outlay - 12,000 12,000 69,000 TOTAL DEPARTMENT $ 5,705,465 $ 5,587,376 $ 6,282,826 $ 6,326,499 9 -17 3060 UTILITY CONSTRUCTION - PROGRAM SUMMARY Program Description The Utility Construction Division for the City of Baytown operates crews responsible for monitoring the wastewater collection system, installing water and sewer taps and maintaining utility transmission infrastructure. This division monitors approximately 430 miles of wastewater collection system, records all sanitary sewer 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 rehab crew responsible for the maintenance of large utility transmission lines and large meters, and the continuous replacement of old main water lines, fire hydrants, valves, and service taps. Major Goals • Maintain a reliable main water line 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 for all employees. Maintain a maximum two -week schedule or better on installation of water and sewer taps. Major Objectives • Provide more safety training and necessary regulatory training. • Research the latest technology to improve productivity in the tapping crew. • 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 implementation of preventative maintenance programs; and make timely repairs. Workload Measures Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Water taps 151 120 188 160 2. Sewer taps 29 30 32 30 3. Linear feet of new water lines installed 8,000 6,500 6,500 7,000 4. Linear feet of new sewer lines installed 400 500 300 400 5. Fire Hydrants repaired/replaced/month 18 30 28 25 6. Manholes repaired / year 40 60 40 60 7. Sewer stops / year 1,177 1,500 1,600 1,650 8. Manholes, mains vactored / year 383 250 424 500 Performance Measures 1. Average time to install water taps (hours) short side 3 2 2.5 3 2. Average time to install water taps (hours) 5 4 4.5 5 long side 3. Average time to install sewer taps (hours) 5 4 4.5 5 9 -18 3060 UTILITY CONSTRUCTION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 551,517 $ 673,235 $ 592,316 $ 657,150 71009 Overtime 147,728 90,000 160,000 110,000 71021 Health Insurance 157,380 169,100 169,100 174,384 71022 TMRS 128,549 138,584 138,076 135,549 71023 FICA 50,040 54,554 54,595 66,205 71028 Workers Compensation 15,159 16,499 18,080 22,279 Total Personnel Services 1,050,372 1,141,972 1,132,167 1,165,567 7200 Supplies 72001 Office Supplies 1,353 2,000 2,000 2,000 72007 Wearing Apparel 4,930 6,000 6,000 7,000 72016 Motor Vehicle Supplies 58,274 60,000 62,000 60,000 72021 Minor Tools 7,485 7,725 10,000 8,425 72031 Chemical Supplies 14,369 10,000 25,000 20,000 72032 Medical Supplies 35 100 100 100 Total Supplies 86,447 85,825 105,100 97,525 7300 Maintenance 73022 Sanitary Sewers Maint 17,553 27,000 30,000 27,000 73042 Machinery & Equip Maint 5,278 5,000 5,000 5,000 73043 Motor Vehicles Maint 159,084 85,000 125,000 125,000 Total Maintenance 181,915 117,000 160,000 157,000 7400 Services 74011 Equipment Rental 1,036 5,000 5,000 5,000 74021 Special Services 1,818 - 4,000 5,500 74042 Education & Training 8,728 8,500 8,700 9,500 74071 Association Dues 20 - - - Total Services 11,602 13,500 17,700 20,000 Total Operating 1,330,336 1,358,297 1,414,967 1,440,092 8000 Capital Outlay 83023 Water Distribution System - 200,000 200,000 200,000 83029 Sewer Connections - 10,000 15,000 15,000 83035 Meters & Connections - 70,000 80,000 80,000 Total Capital Outlay - 280,000 295,000 295,000 TOTAL DEPARTMENT $ 1,330,336 $ 1,638,297 $ 1,709,967 $ 1,735,092 9 -19 9010 TRANSFERS OUT - SERVICE LEVEL BUDGET This cost center represents funding to other funds and costs allocation for operating services. Actual Budget Estimated Adopted kcct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 9000 Other Financing Uses 91101 To General Fund 91450 To Accrued Leave - General 91522 ToWWIS 91527 To CIPF - Water &Sewer 91550 To Internal Service Fnd 91552 To Warehouse Operations 129,152 Total Other Financing Uses TOTAL DEPARTMENT 9 -20 $ 1,910,038 $ 2,454,274 $ 2,454,274 $ 2,000,000 220,000 220,000 220,000 224,400 8,969,549 5,286,566 5,286,566 6,419,876 6,500,000 3,000,000 3,000,000 8,430,000 113,829 129,152 129,152 174,880 211,282 214,611 214,611 206,622 17,924,698 11,304,603 11,304,603 17,455,778 $ 17,924,698 $ 11,304,603 $ 11,304,603 $ 17,455,778 CITY OF BAYTOWN WATER & WASTEWATER INTEREST & SINKING (WWIS) FUND 522 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 BEGINNING CASH BALANCE $ 4,611,856 $ 5,873,007 $ 5,873,007 $ 5,873,007 Add: Investment Interest 44,476 35,000 35,000 35,000 From Aquatics Fund 10,639 70,789 70,789 71,167 Revenue From MDD Fund 2,581,110 2,687,140 2,687,140 1,632,614 From Water And Sewer Fund 8,969,549 5,286,566 5,286,566 6,419,846 From Water &Sewer Reserve 752,791 - - - Refunding Bond Proceeds - 8,180,000 8,180,000 - Total Revenues 12,358,566 16,259,495 16,259,495 8,158,627 FUNDS AVAILABLE FOR DEBT SERVICE 16,970,422 22,132,502 22,132,502 14,031,634 Deduct: Bond Principal - 13,115,000 13,115,000 4,790,000 Interest On Bonds 3,229,356 2,990,795 2,990,795 2,451,843 Fiscal Agent Fees 29,175 36,000 36,000 36,000 Amortize Issuance Costs (28,981) 54,000 54,000 54,000 To G O I S (6,891,832) - - 3,987,341 To 2014 COs 12,000,000 - - - Expense - BAWA Fund 64,938 63,700 63,700 67,463 Total Deductions 8,402,655 16,259,495 16,259,495 11,386,647 GAAP to budget basis adjustment (2,694,75 ENDING CASH BALANCE $ 5,873,007 $ 5,873,007 $ 5,873,007 $ 2,644,987 10 -1 BAYTOWN S 10 -2 CITY OF BAYTOWN WATER AND SEWER SYSTEM SUMMARY OF FY 2015 -16 DEBT REQUIREMENTS Principal Principal & Interest Principal Amount of Outstanding Requirements for FY 2015 -16 Outstanding Series Obligation Issue Oct. 1, 2015 Principal Interest Total Sept. 30, 2016 2005 Certificates of Obligation - TWDB 1 7,825,000 7,825,000 7,825,000 - 7,825,000 2007 Tax & Rev C.O.'s 1 8,655,000 8,655,000 8,655,000 - 8,655,000 - Refunding Totals $ 16,480,000 $16,480,000 $ - $16,480,000 2005 Certificates of Obligation - TWDB 2 655,000 655,000 655,000 9,498 664,498 - 2006B Certificates of Obligation - TWDB 2 19,700,000 12,465,000 950,000 420,475 1,370,475 11,515,000 2007 Tax & Rev C.O.'s 605,000 605,000 605,000 12,100 617,100 - 2008 Tax & Rev C.O.'s 3 29,500,000 22,305,000 1,250,000 909,415 2,159,415 21,055,000 2013 Tax & Rev C.O.'S 4 16,500,000 15,190,000 675,000 453,238 1,128,238 14,515,000 2014 Tax & Rev C.O.'S 5 11,715,000 11,305,000 425,000 408,731 833,731 10,880,000 2015 Tax & Rev C.O.'s 6,600,000 6,600,000 230,000 238,387 468,387 6,370,000 Subtotal 69,125,000 4,790,000 2,451,843 7,241,843 64,335,000 Transfer to GOIS - 2010 GO & Refd 10,535,870 2,747,907 1,014,250 64,688 1,078,938 1,733,657 Transfer to GOIS - 2011 GO & Refd 3,590,000 2,554,000 198,400 103,790 302,190 2,355,600 Transfer to GOIS - 2012 GO & Refd 9,790,000 8,578,495 667,234 277,026 944,260 7,911,261 Transfer to GOIS - 2014 GO & Refd 6,242,624 5,386,035 517,699 206,510 724,209 4,868,336 Transfer to GOIS - 2015 GO & Refd 13,218,231 13,218,231 159,271 659,787 819,058 13,058,960 Transfer to GOIS (Energy Performance Lease) 1,146,294 750,181 101,119 17,567 118,686 649,062 33,234,848 2,657,973 1,329,368 3,987,341 30,576,876 Transfer to BAWA - 2006 TWDB 1,000,000 680,000 50,000 17,463 67,463 630,000 Subtotal 33,914,848 2,707,973 1,346,831 4,054,804 31,206,876 Total Water & Sewer Debt $ 103,039,848 $ 7,497,973 $ 3,798,674 $11,296,647 $ 95,541,876 1 Refunding to be paid out of escrow 7/2015. 2 Includes MDD share of NE WW Plant. 3 Includes MDD share. 4 Includes MDD and Aquatics shares. 10 -3 CITY OF BAYTOWN ANNUAL REQUIREMENT TO AMORTIZE WATER & SEWER DEBT Fiscal Principal Interest Interest Total Annual Debt Year Due 2/01 Due 2/01 Due 8/01 Interest Requirement 2016 4,790,000 1,272,173 1,179,670 2,451,843 7,241,843 2017 3,670,000 1,179,670 1,121,275 2,300,945 5,970,945 2018 3,805,000 1,121,275 1,054,736 2,176,011 5,981,011 2019 3,945,000 1,054,736 983,938 2,038,674 5,983,674 2020 4,095,000 983,936 907,770 1,891,706 5,986,706 2021 4,255,000 907,770 826,882 1,734,652 5,989,652 2022 4,425,000 826,882 748,482 1,575,365 6,000,365 2023 4,605,000 748,482 665,111 1,413,594 6,018,594 2024 4,790,000 665,111 577,080 1,242,191 6,032,191 2025 4,995,000 577,080 484,346 1,061,426 6,056,426 2026 5,200,000 484,346 384,169 868,515 6,068,515 2027 4,015,000 384,169 306,710 690,878 4,705,878 2028 4,190,000 306,710 224,351 531,060 4,721,060 2029 1,980,000 224,351 191,472 415,822 2,395,822 2030 2,045,000 191,472 156,672 348,144 2,393,144 2031 2,120,000 156,672 119,687 276,359 2,396,359 2032 2,205,000 119,687 78,206 197,894 2,402,894 2033 2,280,000 78,206 36,500 114,706 2,394,706 2034 1,255,000 36,500 9,200 45,700 1,300,700 2035 460,000 9,200 - 469,200 - $ 69,125,000 $ 11,328,428 $ 10,056,257 $ 21,844,685 $ 90,040,485 Annual Debt Service Requirements $8.00 0Interest ■Principal $7.00 $6.00 0 $5.00 a ° $4.00 E o $3.00 d a $2.00 6j ii $1.00 $- N N N N N N N N N . N M M M M M M O O O O O O O O O O O O O O O O O O O O N N N N N N N N N N N N N N N N N N N N Fiscal Year 10 -4 CITY OF BAYTOWN WATER AND SEWER SYSTEM DETAIL DEBT AMORTIZATION SCHEDULES Fiscal Interest Principal Interest Interest Annual Principal Year Rate Due 2/01 Due 2/01 Due 8/01 Requirement Outstanding Certificate of Obligation - TWDB Refunded Series 2015 GO & Refunding, Escrow Pmt $7.825M Series 2005 Date of Issue - March 1, 2005 Term - 20 Years 2005 $ - $ - $ 135,036 $ 135,036 $ 13,370,000 2006 1.35% 375,000 189,895 187,364 752,259 12,995,000 2007 1.55% 400,000 187,364 184,264 771,628 12,595,000 2008 1.65% 420,000 184,264 180,799 785,063 12,175,000 2009 1.80% 445,000 180,799 176,794 802,593 11,730,000 2010 2.05% 470,000 176,794 171,976 818,770 11,260,000 2011 2.25 % 495,000 171,976 166,408 833,384 10,765,000 2012 2.40% 525,000 166,408 160,108 851,515 10,240,000 2013 2.55% 555,000 160,108 153,031 868,139 9,685,000 2014 2.65% 585,000 153,031 145,280 883,311 9,100,000 2015 2.75% 620,000 145,280 9,498 774,778 8,480,000 2016 2.90% 655,000 9,498 - 664,498 7,825,000 2016 2.90% 7,825,000 - - 7,825,000 - $ 13,370,000 $ 1,725,416 $ 1,670,557 $ 16,765,974 Certificate of Obligation - TWDB Series 2006B Date of Issue - May 1, 2006 Term - 20 Years 10 -5 $ 19,700,000 2007 2.70% $ 595,000 $ 454,920 $ 315,626 $ 1,365,547 19,105,000 2008 2.75% 750,000 315,626 305,314 1,370,940 18,355,000 2009 2.75% 770,000 305,314 294,726 1,370,040 17,585,000 2010 2.80% 790,000 294,726 283,666 1,368,393 16,795,000 2011 2.85 %0 815,000 283,666 272,053 1,370,719 15,980,000 2012 2.95% 840,000 272,053 259,663 1,371,715 15,140,000 2013 3.05% 865,000 259,663 246,471 1,371,134 14,275,000 2014 3.10% 890,000 246,471 232,676 1,369,148 13,385,000 2015 3.20% 920,000 232,676 217,956 1,370,633 12,465,000 2016 3.25% 950,000 217,956 202,519 1,370,475 11,515,000 2017 3.30% 980,000 202,519 186,349 1,368,868 10,535,000 2018 3.40% 1,015,000 186,349 169,348 1,370,696 9,520,000 2019 3.45% 1,050,000 169,348 151,498 1,370,845 8,470,000 2020 3.50% 1,085,000 151,498 132,781 1,369,279 7,385,000 2021 3.50% 1,125,000 132,781 113,094 1,370,875 6,260,000 2022 3.50% 1,165,000 113,094 92,706 1,370,800 5,095,000 2023 3.60% 1,205,000 92,706 71,016 1,368,723 3,890,000 2024 3.60 % 1,250,000 71,016 48,516 1,369,533 2,640,000 2025 3.65% 1,295,000 48,516 24,883 1,368,399 1,345,000 2026 3.70% 1,345,000 24,883 - 1,369,883 - $ 19,700,000 $ 4,075,780 $ 3,620,860 $ 27,396,645 10 -5 CITY OF BAYTOWN WATER AND SEWER SYSTEM DETAIL DEBT AMORTIZATION SCHEDULES Fiscal Interest Principal Interest Interest Annual Principal Year Rate Due 2/01 Due 2/01 Due 8/01 Requirement Outstanding Tax & Revenue Certificate of Obligation Refunded Series 2015 GO & Refunding. Escrow Pmt - $8.655M Series 2007 Date of Issue - February 1, 2007 Term - 20 Years 2015 4.00% 575,000 207,384 12,100 794,484 9,260,000 2016 4.00% 605,000 12,100 - 617,100 8,655,000 2016 4.00% 8,655,000 - - 8,655,000 - $ 13,000,000 $ 2,343,864 $ 1,769,378 $ 17,113,241 Tax & Revenue Certificate of Obligation Series 2008 Date of Issue - February 15, 2008 Term - 20 Years $ 13,000,000 2008 6.00% $ 160,000 $ 574,486 $ 294,066 $ 1,028,552 12,840,000 2009 6.00% 450,000 294,066 280,566 1,024,631 12,390,000 2010 6.00% 470,000 280,566 266,466 1,017,031 11,920,000 2011 6.00% 490,000 266,466 251,766 1,008,231 11,430,000 2012 6.00 % 510,000 251,766 236,466 998,231 10,920,000 2013 6.00% 530,000 236,466 220,566 987,031 10,390,000 2014 4.75% 555,000 220,566 207,384 982,950 9,835,000 2015 4.00% 575,000 207,384 12,100 794,484 9,260,000 2016 4.00% 605,000 12,100 - 617,100 8,655,000 2016 4.00% 8,655,000 - - 8,655,000 - $ 13,000,000 $ 2,343,864 $ 1,769,378 $ 17,113,241 Tax & Revenue Certificate of Obligation Series 2008 Date of Issue - February 15, 2008 Term - 20 Years 10 -6 $ 29,500,000 2008 $ - $ - $ 558,977 $ 558,977 29,500,000 2009 4.000% 880,000 606,120 588,520 2,074,640 28,620,000 2010 4.000% 925,000 588,520 570,020 2,083,540 27,695,000 2011 3.500% 975,000 570,020 552,958 2,097,978 26,720,000 2012 3.500% 1,020,000 552,958 535,108 2,108,065 25,700,000 2013 4.000% 1,075,000 535,108 513,608 2,123,715 24,625,000 2014 4.000% 1,130,000 513,608 491,008 2,134,615 23,495,000 2015 4.000% 1,190,000 491,008 467,208 2,148,215 22,305,000 2016 4.000% 1,250,000 467,208 442,208 2,159,415 21,055,000 2017 4.000% 1,315,000 442,208 415,908 2,173,115 19,740,000 2018 4.000% 1,380,000 415,908 388,308 2,184,215 18,360,000 2019 4.000% 1,450,000 388,308 359,308 2,197,615 16,910,000 2020 4.000% 1,525,000 359,308 328,808 2,213,115 15,385,000 2021 4.000% 1,605,000 328,808 296,708 2,230,515 13,780,000 2022 4.000% 1,685,000 296,708 263,008 2,244,715 12,095,000 2023 4.125% 1,770,000 263,008 226,501 2,259,509 10,325,000 2024 4.250% 1,865,000 226,501 186,870 2,278,371 8,460,000 2025 4.250% 1,960,000 186,870 145,220 2,292,090 6,500,000 2026 4.400% 2,060,000 145,220 99,900 2,305,120 4,440,000 2027 4.500% 2,165,000 99,900 51,188 2,316,088 2,275,000 2028 4.500% 2,275,000 51,188 - 2,326,188 - $ 29,500,000 $ 7,528,479 $ 7,481,336 $ 44,509,816 10 -6 CITY OF BAYTOWN WATER AND SEWER SYSTEM DETAIL DEBT AMORTIZATION SCHEDULES Fiscal Interest Principal Interest Interest Annual Principal Year Rate Due 2/01 Due 2/01 Due 8/01 Requirement Outstanding Tax & Revenue Certificate of Obligation Series 2013 Date of issue - May 26, 2013 Term - 20 Years Tax & Revenue Certificate of Obligation Series 2014 Date of Issue - April 1, 2014 Term - 20 Years $ $16,500,000 2013 $ - $ - $ 132,351 $ 132,351 16,500,000 2014 2.000% 650,000 243,094 236,594 1,129,688 15,850,000 2015 2.000% 660,000 236,594 229,994 1,126,588 15,190,000 2016 2.000% 675,000 229,994 223,244 1,128,238 14,515,000 2017 2.000% 690,000 223,244 216,344 1,129,588 13,825,000 2018 2.500% 705,000 216,344 207,531 1,128,875 13,120,000 2019 4.000% 720,000 207,531 193,131 1,120,663 12,400,000 2020 4.000% 730,000 193,131 178,531 1,101,663 11,670,000 2021 4.000% 745,000 178,531 163,631 1,087,163 10,925,000 2022 2.500% 765,000 163,631 154,069 1,082,700 10,160,000 2023 2.500% 790,000 154,069 144,194 1,088,263 9,370,000 2024 2.500% 810,000 144,194 134,069 1,088,263 8,560,000 2025 2.625% 840,000 134,069 123,044 1,097,113 7,720,000 2026 3.000% 860,000 123,044 110,144 1,093,188 6,860,000 2027 3.000% 885,000 110,144 96,869 1,092,013 5,975,000 2028 3.125% 915,000 96,869 82,572 1,094,441 5,060,000 2029 3.125% 945,000 82,572 67,806 1,095,378 4,115,000 2030 3.250% 975,000 67,806 51,963 1,094,769 3,140,000 2031 3.250% 1,010,000 51,963 35,550 1,097,513 2,130,000 2032 3.300% 1,050,000 35,550 18,225 1,103,775 1,080,000 2033 3.375% 1,080,000 18,225 - 1,098,225 - $ 16,500,000 $ 2,910,597 $ 2,799,854 $ 22,210,451 Tax & Revenue Certificate of Obligation Series 2014 Date of Issue - April 1, 2014 Term - 20 Years 10 -7 $ 11,715,000 2014 2.000% $ - $ - $ 124,640 $ 124,640 11,715,000 2015 3.000% 410,000 211,653 207,553 829,206 11,305,000 2016 3.000% 425,000 207,553 201,178 833,731 10,880,000 2017 3.000% 435,000 201,178 194,653 830,831 10,445,000 2018 3.000% 450,000 194,653 187,903 832,556 9,995,000 2019 3.000% 460,000 187,903 181,005 828,908 9,535,000 2020 4.000% 480,000 181,003 171,403 832,406 9,055,000 2021 4.000% 500,000 171,403 161,403 832,806 8,555,000 2022 4.000% 520,000 161,403 151,003 832,406 8,035,000 2023 4.000% 540,000 151,003 140,203 831,206 7,495,000 2024 4.000% 560,000 140,203 129,003 829,206 6,935,000 2025 4.000% 585,000 129,003 117,303 831,306 6,350,000 2026 4.000% 610,000 117,303 105,103 832,406 5,740,000 2027 3.250% 630,000 105,103 94,866 829,969 5,110,000 2028 3.375% 655,000 94,866 83,813 833,679 4,455,000 2029 3.500% 675,000 83,813 72,000 830,813 3,780,000 2030 3.500% 700,000 72,000 59,750 831,750 3,080,000 2031 3.750% 725,000 59,750 46,156 830,906 2,355,000 2032 3.375% 755,000 46,156 32,000 833,156 1,600,000 2033 4.000% 785,000 32,000 16,300 833,300 815,000 2034 4.000% 815,000 16,300 - 831,300 - $ 11,715,000 $ 2,564,249 $ 2,477,238 $ 16,756,487 10 -7 CITY OF BAYTOWN WATER AND SEWER SYSTEM DETAIL DEBT AMORTIZATION SCHEDULES Fiscal Interest Principal Interest Interest Annual Principal Year Rate Due 2/01 Due 2/01 Due 8/01 Requirement Outstanding Tax & Revenue Certificate of Obligation Series 2015 Date of Issue - July 7, 2015 Term - 20 Years 10 -8 $ 6,600,000 2016 2.000% 230,000 127,865 110,522 468,387 6,370,000 2017 2.000% 250,000 110,522 108,022 468,544 6,120,000 2018 5.000% 255,000 108,022 101,647 464,669 5,865,000 2019 2.000 % 265,000 101,647 98,997 465,644 5,600,000 2020 2.000% 275,000 98,997 96,247 470,244 5,325,000 2021 3.000% 280,000 96,247 92,047 468,294 5,045,000 2022 3.000% 290,000 92,047 87,697 469,744 4,755,000 2023 3.000% 300,000 87,697 83,197 470,894 4,455,000 2024 3.000% 305,000 83,197 78,622 466,819 4,150,000 2025 3.000% 315,000 78,622 73,897 467,519 3,835,000 2026 3.000% 325,000 73,897 69,022 467,919 3,510,000 2027 3.125% 335,000 69,022 63,788 467,809 3,175,000 2028 3.375% 345,000 63,788 57,966 466,753 2,830,000 2029 3.500% 360,000 57,966 51,666 469,631 2,470,000 2030 3.625% 370,000 51,666 44,959 466,625 2,100,000 2031 3.625% 385,000 44,959 37,981 467,941 1,715,000 2032 5.000% 400,000 37,981 27,981 465,963 1,315,000 2033 3.750% 415,000 27,981 20,200 463,181 900,000 2034 5.000% 440,000 20,200 9,200 469,400 460,000 2035 4.000% 460,000 9,200 - 469,200 - $ 6,600,000 $ 1,441,521 $ 1,313,656 $ 9,355,177 10 -8 CITY OF BAYTOWN ORGANIZATION CHART SANITATION FUND II Council II II Manager II II Deputy City II Manager II Director of Public II Works/Utilities Asst_ Director of Public Works 11 Solid Waste II BAYT04VN S 11.1 BAYTOWN S 11 -2 CITY OF BAYTOWN SANITATION FUND 500 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Solid Waste and Recycling Collections $ 3,969,928 $ 5,063,000 $ 5,053,000 $ 4,953,000 Recycling Revenue 31,936 30,000 25,000 25,000 Residential Recycling 613,181 - - - Recycle Bins - 30 30 30 Miscellaneous 3,446 3,000 3,000 5,000 Total Revenues 4,618,491 5,096,030 5,081,030 4,983,030 Expenditures Personnel Services 798,784 798,221 804,700 814,756 Supplies 63,401 60,250 60,950 60,250 Maintenance 113,773 93,200 113,200 110,700 Services 3,505,373 3,699,875 3,717,898 3,804,165 Sundry 154,207 30,000 - - Total Operating 4,635,538 4,681,546 4,696,748 4,789,871 Non - Recurring Expenditures Capital Outlay 101,147 3,000 3,000 218,000 Transfers Out 220,554 332,500 332,500 255,000 Contingency - 20,000 - 20,000 Total Expenditures 4,957,239 5,037,046 5,032,248 5,282,871 Excess (Deficit) Revenues Over Expenditures (338,748) 58,984 48,782 (299,841) GAAP to budget basis adjustment 179,155 Working Capital - Beginning 913,481 753,888 753,888 802,670 Working Capital - Ending $ 753,888 $ 812,872 $ 802,670 $ 502,829 Days of Operating Expenditures 59 63 62 38 Budget 2015 -16 Expenditures Operations 3% Personnel Services i Services &Sundry 16% � 72% Capital & Transfers 9% 11 -3 3200 SANITATION - PROGRAM SUMMARY Program Description Sanitation is responsible for the daily residential solid waste management, residential recycling management, brush collection, Baytown Green Center operations, CLEAN Team 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 Saturday's. The CLEAN Team is an effort for citywide eradication of litter and illegal dumping. This team removes debris and bulk items throughout the City streets, alleys, and right -of -ways. Additional responsibilities include graffiti removal, barricade maintenance and trimming of low hanging tree limbs. Major Goals • Collection of brush and junk on a timely basis with proper disposal or recycling. • Reduction of total waste stream through operation of a drop -off recycling center. • Reduce litter and illegal dumping throughout the City. Major Objectives • Collection of brush and limbs as scheduled. • Manage the chipping and removal of brush and limbs. • Provide excellent customer service by listening and educating the public regarding the correct procedures for brush/recycling collection and utilizing the Green Center. • Participation in clean -up programs. Workload Measures Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 Projected 2015 -16 1. Cubic yards brush/limbs collected 84,000 85,000 85,000 85,000 2. Tons of junk disposal — Green Center 15,000 16,500 16,000 16,500 3. Tons of material recycled — Green Center 700 200 200 200 Performance Measures 1. Average cost to collect and process brush and limbs per unit per month $4.75 $5.00 $5.00 $5.00 2. Weekly brush routes completed on time 100% 100% 100% 100% 3. Number of Clean Team Responses 780 500 650 700 11 -4 3200 SANITATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 448,718 $ 479,424 $ 488,212 $ 488,885 71009 Overtime 18,110 21,718 21,718 22,000 71021 Health Insurance 135,878 142,678 142,678 130,788 71022 TMRS 86,741 90,990 90,306 90,334 71023 FICA 34,244 36,591 35,040 38,229 71028 Workers Compensation 24,162 26,820 26,746 28,376 71043 Employee Incentives - - - 16,144 71081 Retired Employee Benefits 50,931 - - - Total Personnel Services 798,784 798,221 804,700 814,756 7200 Supplies 72007 Wearing Apparel 2,720 3,500 2,500 2,500 72016 Motor Vehicle Supplies 57,957 55,000 55,000 55,000 72021 Minor Tools 2,551 1,500 3,200 1,500 72031 Chemical Supplies 173 250 250 250 72041 Educational Supplies - - - 1,000 Total Supplies 63,401 60,250 60,950 60,250 7300 Maintenance 73001 Land Maintenance 831 2,700 2,700 200 73011 Buildings Maintenance 792 500 500 500 73043 Motor Vehicles Maint 112,151 90,000 110,000 110,000 Total Maintenance 113,773 93,200 113,200 110,700 7400 Services 74001 Communication 1,246 - - - 74021 Special Services 210,460 223,205 223,205 223,205 74034 Household Garbage Contract 3,176,275 3,331,250 3,348,773 3,432,492 74036 Advertising 1,382 2,000 2,000 1,500 74040 Recycling Services 15,257 25,000 25,000 25,625 74042 Education & Training 1,386 1,500 2,000 1,500 74050 Disposal Services 99,367 116,920 116,920 119,843 Total Services 3,505,373 3,699,875 3,717,898 3,804,165 7500 Sundry Charges 75088 Bad Debt - Cutoff Accounts 25,983 30,000 - - 75089 Depreciation 128,223 - - - Total Sundry 154,207 30,000 - - Total Operating 4,635,538 4,681,546 4,696,748 4,789,871 8000 Capital Outlay 80021 Special Programs - 3,000 3,000 - 84043 Motor Vehicles - - - 218,000 86011 Capital Lease Payment 101,147 - - - Total Capital Outlay 101,147 3,000 3,000 218,000 11 -5 3200 SANITATION - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted kcct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 9000 Other Financing Uses 91101 To General Fund 91350 To Gen Capital Proj Fund 91550 To Internal Service Fnd Total Other Financing Uses 9900 Contingencies 99001 Contingencies Total Contingencies TOTAL DEPARTMENT 11 -6 206,489 250,000 250,000 255,000 - 82,500 82,500 - 14,065 - - - 220,554 332,500 332,500 255,000 - 20,000 - 20,000 20,000 - 20,000 $ 4,957,239 $ 5,037,046 $ 5,032,248 $ 5,282,871 CITY OF BAYTOWN ORGANIZATION CHART STORM WATER UTILITY FUND City Council City Manager II Assistant Managerlty II Director of Health 11 Storm Water Utility 11 BAYT04VN S 12.1 BAYTOWN S 12 -2 CITY OF BAYTOWN STORM WATER UTILITY FUND 505 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Storm Drainage Fee $ 1,226,741 $ 1,200,000 $ 1,200,000 $ 1,640,000 Total Revenues 1,226,741 1,200,000 1,200,000 1,640,000 Expenditures Personnel Services 346,071 348,791 351,124 1,083,176 Supplies 37,685 55,500 51,100 86,550 Maintenance - - - 105,000 Services 46,403 233,915 65,525 188,325 Sundry 1,128 1,000 500 1,000 Total Operating 431,286 639,206 468,249 1,464,051 Non - Recurring Expenditures Capital Outlay - - - 322,500 Transfers Out 728,781 728,781 728,781 - Total Expenditures 1,160,067 1,367,987 1,197,030 1,786,551 Excess (Deficit) Revenues Over Expenditures 66,674 (167,987) 2,970 (146,551) GAAP to budget basis adjustment 3,253 Working Capital - Beginning 454,007 523,934 523,934 526,904 Working Capital - Ending $ 523,934 $ 355,947 $ 526,904 $ 380,353 Days of Operating Expenditures 443 203 411 95 Budget 2015 -16 Expenditures by Type Operating _\ 26% kM04__ Personnel Services 74% 12 -3 3050 STORM WATER UTILITY - PROGRAM SUMMARY The Storm Water Utility Fund is comprised of two divisions: the Storm Water Utility and the 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 a maintenance crew which is responsible for maintaining drainage facilities, cleaning roadside ditches on an approximate five -year schedule, setting drainage pipe for residents as required, 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 also operates two 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. • Have educated the public about storm water requirements and pollution from urban run -off. • Have 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. • Establish 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. • Respond to citizen's service request in a timely manner. • Increase 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. 12 -4 3050 STORM WATER UTILITY - PROGRAM SUMMARY Workload Measures Actual 2013 -14 Budget 2014 -15 Estimate 2014 -15 Projected 2015 -16 1. Construction Site Inspections 1,089 860 1,200 1,200 2. Illicit Discharge Inspections 288 320 290 290 3. Plan Reviews 45 100 75 70 4. Other Complaints 44 55 65 65 5. Educational Brochures Distributed 2,442 4,000 2,400 2,500 6. Residential MDUS Fee Accounts 18,670 20,100 18,000 19,000 7. Commercial MDUS Fee Accounts 1,784 1,995 1,775 1,800 8. Frequency of sweeping a. Residential 4 4 4 4 b. Main thoroughfares 12 12 12 12 9. Drainage maintenance linear feet 14,733 10,000 16,000 16,000 10. Number of pipe jobs a. New driveways installed —jobs 5 12 10 12 b. Ditches piped —jobs 12 12 12 12 Performance Measures 1. Construction Site Inspections 1249 860 1,200 1,200 2. Percentage of sweeping done on time 98% 98% 98% 98% 3. Footage of pipe installed a. Driveways piped -ft. 226 240 240 240 b. Ditches piped -ft. 1,176 1,500 1,500 1,500 4. Miles swept 2,448 2,500 2,500 2,500 12 -5 3050 STORM WATER UTILITY - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 214,444 $ 224,649 $ 233,481 $ 669,277 71009 Overtime 6,763 9,000 2,000 25,000 71021 Health Insurance 40,260 42,275 42,275 155,008 71022 TMRS 42,332 44,057 44,689 124,361 71023 FICA 16,514 17,661 17,810 52,788 71028 Workers Compensation 1,450 2,149 1,869 25,540 71041 Allowances 9,035 9,000 9,000 9,000 71043 Employee Incentives - - - 22,202 71081 Retired Employee Benefits 15,273 - - - Total Personnel Services 346,071 348,791 351,124 1,083,176 7200 Supplies 72001 Office Supplies 3,206 2,600 2,600 2,600 72002 Postage Supplies 35 1,500 500 250 72004 Printing Supplies 115 3,500 1,500 1,000 72007 Wearing Apparel 898 900 500 4,100 72016 Motor Vehicle Supplies - - - 30,000 72021 Minor Tools 408 6,000 6,000 9,500 72031 Chemical Supplies 21,880 25,000 25,000 25,100 72041 Educational Supplies 5,143 7,500 6,500 5,500 72045 Computer Software Supply 6,000 8,500 8,500 8,500 Total Supplies 37,685 55,500 51,100 86,550 7300 Maintenance 73026 Storm Drains Maint - - - 30,000 73043 Motor Vehicles Maint - - - 75,000 Total Maintenance - - - 105,000 7400 Services 74001 Communication 2,796 3,240 3,600 - 74021 Special Services 35,967 220,000 50,000 175,000 74036 Advertising - 500 2,100 2,500 74042 Education & Training 6,968 9,350 9,000 10,000 74071 Association Dues 671 825 825 825 Total Services 46,403 233,915 65,525 188,325 Total Operating 430,158 638,206 467,749 1,463,051 7500 Sundry Charges 75088 Bad Debt - Cutoff Accounts 1,128 1,000 500 1,000 Total Sundry Charges 1,128 1,000 500 1,000 8000 Capital Outlay 83026 Storm Drains - - - 80,000 83039 Other Improvements - - - 7,500 84042 Machinery & Equipment - - - 60,000 84043 Motor Vehicles - - - 175,000 Total Capital Outlay - - - 322,500 9000 Other Financing Uses 91101 To General Fund 728,781 728,781 728,781 - Total Other Financing Uses 728,781 728,781 728,781 - TOTAL DEPARTMENT $ 1,160,067 $ 1,367,987 $ 1,197,030 $ 1,786,551 12 -6 CITY OF BAYTOWN ORGANIZATION CHART GARAGE FUND I Council II City Manager Deputy City �� Manager Director of Public Works/Utilities Asst. Director of Public Works 11 Garage 11 61 BAYT04VN S 13 -1 BAYTOWN S 13 -2 CITY OF BAYTOWN GARAGE FUND 550 BUDGET SUMMARY BY FUND Revenues Departmental Billings - Fuel Departmental Billings - Repairs Transfer In - General Fund Transfer In - Water & Sewer Fund Transfer In - Solid Waste Fund Total Revenues Expenditures Personnel Services Supplies Maintenance Services Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 $ 1,357,120 $ 1,472,500 $ 1,200,000 $ 1,431,000 722,612 680,000 600,000 615,000 161,242 163,121 163,121 213,742 113,829 129,152 129,152 174,880 14,065 - - - 2,368,868 2,444,773 2,092,273 2,434,622 522,639 585,673 593,127 596,789 1,775,819 1,797,800 1,475,800 1,706,050 10,207 10,800 17,500 10,800 44,209 50,500 50,500 50,500 Total Operating 2,352,874 2,444,773 2,136,927 2,364,139 Non - Recurring Expenditures Capital Outlay - 26,700 Total Expenditures 2,352,874 2,444,773 2,136,927 2,390,839 Excess (Deficit) Revenues Over Expenditures 15,994 - (44,654) 43,783 Adj. req. to convert budget basis to GAAI 3,261 Working Capital - Beginning 27,374 46,629 46,629 1,975 Working Capital - Ending $ 46,629 $ 46,629 $ 1,975 $ 45,758 Budget 2015 -16 Expenditures Operatior 74.76% Personnel Services 25.24% 13 -3 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, Utilities, Parks and Recreation, Pollution Control, Engineering, Inspection, 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 Actual Budget Estimated Projected Workload Measures 2013 -2014 2014 -2015 2014 -2015 2015 -16 1. Cost per hour of vehicle /fleet maintenance Light $50 /hr Light $50 /hr Light $50/hr Light $50/hr service (shop rate) Heavy $65/hr Heavy $65/hr Heavy $65/hr Heavy $65/hr X -Heavy $80 X -Heavy $80 X -Heavy $80 X -Heavy $80 2. Annual Vehicle Operating and repairs: • Heavy Equipment/Vehicle 1,300 1,200 1,200 1,475 • Light Equipment/Vehicle 1,100 1,700 1,700 1,130 • Trailers 100 140 140 100 Performance Measures 1. Number of vehicle work orders completed: • Scheduled preventative maintenance: In -house 617 700 700 680 • Repair: In -house 1,794 3,040 3,040 1,950 Contract 48 65 65 75 2. Average time per work order /hours 2 2 2 2 3. Number of repair part requisitions /month 2,461 2,550 2,300 2,705 13 -4 7010 GARAGEOPERATIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 332,077 $ 379,896 $ 384,189 $ 384,477 71009 Overtime 9,687 10,000 10,000 10,000 71021 Health Insurance 80,520 84,550 84,550 77,504 71022 TMRS 63,817 71,854 73,775 70,875 71023 FICA 24,751 28,526 29,160 29,607 71028 Workers Compensation 4,237 4,997 5,153 5,308 71041 Allowances 5,311 5,850 6,300 6,300 71043 Employee Incentives - - - 12,718 71081 Retired Employee Benefits 2,240 - - - Total Personnel Services 522,639 585,673 593,127 596,789 7200 Supplies 72007 Wearing Apparel 2,135 2,600 2,600 2,600 72016 Motor Vehicle Supplies 4,459 5,500 5,500 5,500 72017 Parts Purchase For Resale 482,014 380,000 330,000 338,250 72018 Fuel Purchase For Resale 1,277,481 1,400,000 1,128,000 1,350,000 72019 Supplies Purch For Resale 5,329 4,000 4,000 4,000 72021 Minor Tools 2,879 3,500 3,500 3,500 72026 Cleaning & Janitorial Sup 1,331 2,000 2,000 2,000 72032 Medical Supplies 191 200 200 200 Total Supplies 1,775,819 1,797,800 1,475,800 1,706,050 7300 Maintenance 73011 Buildings Maintenance 6,214 4,000 4,000 4,000 73027 Heat & Cool Sys Maint 1,079 800 6,000 800 73042 Machinery & Equip Maint 1,489 2,500 2,500 2,500 73043 Motor Vehicles Maint 1,425 3,500 5,000 3,500 Total Maintenance 10,207 10,800 17,500 10,800 7400 Services 74020 Outside Contracts 33,492 40,000 40,000 40,000 74021 Special Services 5,437 6,500 6,500 6,500 74042 Education & Training 5,279 4,000 4,000 4,000 Total Services 44,209 50,500 50,500 50,500 Total Operating 2,352,874 2,444,773 2,136,927 2,364,139 8000 Capital Outlay 84042 Machinery & Equipment - - - 26,700 Total Services - - - 26.700 TOTAL DEPARTMENT $ 2,352,874 $ 2,444,773 $ 2,136,927 $ 2,390,839 13 -5 BAYTOWN S 13 -6 CITY OF BAYTOWN ORGANIZATION CHART WAREHOUSE OPERATIONS FUND 11 City Council 11 City Manager Assistant City �� Manager Director of Finance 11 Purchasing Manager 11 11 Warehouse Operations 11 BAYT04VN S 13 -7 BAYTOWN S 13 -8 CITY OF BAYTOWN WAREHOUSE OPERATIONS FUND 552 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 199,150 240,517 226,963 225,721 Water Meter Sales $ 70,761 $ 750,000 $ 20,000 $ 20,000 Investment Interest 95 - - - From General Fund 43,497 44,436 44,436 44,436 From Water And Sewer Fund 211,282 214,611 214,611 206,622 Total Revenues 325,635 1,009,047 279,047 271,058 Expenditures Personnel Services 199,150 240,517 226,963 225,721 Supplies 81,308 757,900 27,400 27,600 Maintenance 5,887 6,250 6,250 6,250 Services 461 2,000 2,000 2,000 Total Operating 286,806 1,006,667 262,613 261,571 Non - Recurring Expenditures Capital Outlay 5,690 6,000 6,000 4,000 Total Expenditures 292,496 1,012,667 268,613 265,571 Excess (Deficit) Revenues Over Expenditures 33,139 (3,620) 10,434 5,487 GAAP to budget basis adjustment 3,100 Working Capital - Beginning 29,477 65,716 65,716 76,150 Working Capital - Ending $ 65,716 $ 62,096 $ 76,150 $ 81,637 Budget 2015 -16 Expenditures Personnel Services 85% ns Capital Outlay 2% 13 -9 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. Workload Measures Actual 2012 -13 Budget 2013 -14 Estimated 2013 -14 Projected 2014 -15 1. Requisitions processed 3,722 5,500 5,500 3,500 2. Purchase orders processed 1,247 2,500 2,500 2,000 3. Items inventoried 1,162 3,100 3,100 3,200 Performance Measures 1. Requisitions processed within required time frame. 100% 100% 100% 100% 2. Requisitions unable to be filled within required time frame. 0% 0% 0% 0% 13 -10 7010 WAREHOUSE OPERATIONS - SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71002 Regular Wages $ 123,032 $ 148,923 $ 138,540 $ 138,733 71009 Overtime 1,265 4,813 4,813 3,000 71011 Extra Help /Temporary - 1,235 - - 71021 Health Insurance 40,260 42,275 42,275 38,752 71022 TMRS 22,842 27,915 26,403 25,384 71023 FICA 8,397 10,444 10,227 10,383 71028 Workers Compensation 3,958 4,912 4,705 4,869 71043 Employee Incentives - - - 4,600 71081 Retired Employee Benefits (604) - - - Total Personnel Services 199,150 240,517 226,963 225,721 7200 Supplies 72001 Office Supplies 1,002 1,000 1,000 1,000 72007 Wearing Apparel 1,169 1,500 1,000 1,200 72015 Meter Purchase For Resale 71,431 750,000 20,000 20,000 72016 Motor Vehicle Supplies 3,325 4,000 4,000 4,000 72021 Minor Tools 980 1,300 1,300 1,300 72032 Medical Supplies 27 100 100 100 72098 Inventory Adjustments 3,375 - - - Total Supplies 81,308 757,900 27,400 27,600 7300 Maintenance 73011 Buildings Maintenance 4,192 3,500 3,500 3,500 73043 Motor Vehicles Maint 1,694 2,750 2,750 2,750 Total Maintenance 5,887 6,250 6,250 6,250 7400 Services 74042 Education & Training 461 2,000 2,000 2,000 Total Services 461 2,000 2,000 2,000 Total Operating 286,806 1,006,667 262,613 261,571 8000 Capital Outlay 80001 Furniture & Equip <$5000 5,690 6,000 6,000 4,000 Total Capital Outlay 5,690 6,000 6,000 4,000 TOTAL DEPARTMENT $ 292,496 $ 1,012,667 $ 268,613 $ 265,571 13 -I1 BAYTOWN S 13 -12 ORDINANCE NO. 12, 959 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS, ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR, BEGINNING OCTOBER 1, 2015, AND ENDING SEPTEMBER 30, 2016, 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, 2015, and ending September 30, 2016, 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, 2015, and ending September 30, 2016, 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, 2015, and ending September 30, 2016. Section 2: That the sum of EIGHTY -TWO MILLION THREE HUNDRED FORTY - ONE THOUSAND TWO HUNDRED FORTY -SEVEN AND NO /100 DOLLARS ($82,341,247.00) 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 FOURTEEN MILLION FOUR HUNDRED FIFTY -FOUR THOUSAND SIXTY -FOUR AND NO /100 DOLLARS ($14,454,064.00) 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 ONE MILLION TWO HUNDRED SEVENTY -SIX THOUSAND EIGHT HUNDRED THIRTY -TWO AND NO /100 DOLLARS ($1,276,832.00) is 14 -1 hereby appropriated out of the Hotel/Motel Fund for the payment of Operating Expenses and Capital Outlay of the City Government. Section 5: That the sum of THREE MILLION THREE HUNDRED FIFTY -ONE THOUSAND THREE HUNDRED FIFTY AND NO /100 DOLLARS ($3,351,350.00) 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 -TWO MILLION SIXTY -THREE THOUSAND ONE HUNDRED EIGHTEEN AND NO /100 DOLLARS ($42,063,118.00) is hereby appropriated out of the Water and Sewer Fund for Operating Expenses and Capital Outlay Costs. Section 7: That the sum of ELEVEN MILLION THREE HUNDRED EIGHTY -SIX THOUSAND SIX HUNDRED FORTY -SEVEN AND NO /100 DOLLARS ($11,386,647.00) 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 FIVE MILLION TWO HUNDRED EIGHTY -TWO THOUSAND EIGHT HUNDRED SEVENTY -ONE AND NO /100 DOLLARS ($5,282,871.00) 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 ONE MILLION SEVEN HUNDRED EIGHTY -SIX THOUSAND FIVE HUNDRED FIFTY -ONE AND NO /100 DOLLARS ($1,786,551.00) 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 THREE HUNDRED NINETY THOUSAND EIGHT HUNDRED THIRTY -NINE AND NO /100 DOLLARS ($2,390,839.00) 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 TWO HUNDRED SIXTY -FIVE THOUSAND FIVE HUNDRED SEVENTY -ONE AND NO /100 DOLLARS ($265,571.00) 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. 14 -2 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, 2015, 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. INTRODUCED, READ and PASSED by the affirmative vote ohe City Council of the City of Baytown this the10t' day of September, 2015. ATT E ICIA BRYSCH, City C erk APPROVED AS TO FORM: 4WACIO RAMIREZ, SR., Citottorney TEPHEN H. DONCARLOS, NX TO • J 1 - • /AI . a � iz s i \, • 00 '. lcobfs0l 1,LegaP•Karen`.Files\City Council.Ordinances\2015 September I0W doptCityotBaytownBudgetl5- 16.doc 14 -3 ORDINANCE NO. 12,985 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN, TEXAS, ADOPTING THE RATE AND TAX LEVY FOR GENERAL FUND MAINTENANCE AND OPERATION AND DEBT SERVICE FOR THE CITY OF BAYTOWN FOR THE FISCAL YEAR ENDING SEPTEMBER 30, 2016, 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 operation expenditures of the City for the next year; and WHEREAS, the proposed tax rate of $0.45001 per $100 valuation for maintenance and operations together with the proposed tax rate of $0.37202 per $100 valuation for debt service does not exceed the effective 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, 2016; 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, 2016, an ad valorem tax rate of $ 0.45001 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 1, 2015, 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 Operation. Section 3: That the ad valorem tax rate of $ 0.45001, as set forth in Section 2, is hereby levied and shall be assessed and collected on one hundred percent (100 %) of each ONE HUNDRED AND N01100 DOLLARS ($100.00) worth of property located within the city limits of the City of Baytown on January 1, 2015, 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, 2016, an ad valorem tax rate of $ 0.37202 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 1, 2015, made taxable by law, which said taxes, when collected, shall be 14 -4 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. 37202, 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 January 1, 2015, 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 on a basis determined by the percentage that each bear to the total tax rate. Section 7: All ordinances or parts of ordinances inconsistent with the terms of this ordinance 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 covered by this ordinance. Section 8: If any provisions, 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 tlycr City Council of the City of Baytown this the 8h day of October, 2015. 7T1CI_AB_RYSCH, City Cle APPROVED AS TO FORM: I t DONCARLOS, Mayor • oar Y• I/ \� O /Y 4s•ee, P ` e °o of Tr ` • %COBFSOP,Legal\Kare&Files',City Council Ordinances\2015.October 8 FixTaxRate4GeneralFundMaintenance &Ops &DebtService2015.doc 14 -5 BAYTOWN S 14 -6 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) POSITIONS BY FUND/DEPARTMENT Adopted Adopted Adopted ?und Department 2013 -14 2014 -15 2015 -16 101- General Fund 2 13 2 2 General Administration 8 1 8 a 8 Fiscal Operations 18.90 2 18.90 b 18.90 A Legal Services 6 3 6 20.85 6 Information Technology Services (ITS) 12 4 13 c 14 B Planning & Development Services 19.50 5 20 d 21 c Human Resources 8 6 8 e 8 D City Clerk 5 18 5 p 6 E Court of Record 16 16 16 16 15 F Police 193 7 199 f 199 G Fire & EMS 150 8 156 g 156 H Communications 21 13.50 T 23 h 23 Emergency Management 5 3 i 3 Public Works Administration 3 9 3 3 Streets & Drainage 21 21 r 17 1 Traffic Control 9.50 to 9.50 j 10.50 1 Engineering 10 Total Central Services 10 10 Public Health 23 23 750.25 25 K Parks & Recreation 40 11 40 k 42 L Sterling Municipal Library 24 12 23 1 22 M 2 Total General Fund 592.90 2 605.40 2 607.40 232- Hotel /Motel Fund 2 13 2 2 502- Aquatics Fund 3 14 4 m 4 N 520- Water & Sewer Fund Utility Billing & Collections 20.85 15 20.85 n 20.85 o General Overhead 1.00 16 1.00 0 1.50 P Water Operations 41.60 17 41.60 37.10 Q Wastewater Operations 43.40 18 43.40 p 43.40 R Utility Construction 16 19 16 18 s Total Water & Sewer Fund 122.85 122.85 120.85 500- Sanitation Fund 13.50 20 13.50 q 13.50 T 505- Storm Water Utility Fund 4 4 16 u Central Services: 550- Garage Fund 8 8 r 8 552- Warehouse Operations Fund 4 4 4 Total Central Services 12 12 12 Total Operating Funds 750.25 763.75 775.75 Miscellaneous Funds 201- Municipal Court Special Revenue Fund 2 2 2 206- Crime Control and Prevention District (CCPD) 15 15 15 207- Fire Control, Prevention & Emergency Medical Services District (FCPEMSD) 2 2 s 2 211- Street Maintenance Fund - - 5 v 215- Municipal Development District (MDD) Fund 3 21 3 - w 226- Miscellaneous Police Fund 4 4 4 241- High Intensity Drug Trafficking Area (HIDTA) 0.25 22 0.25 t 0.25 x 270- Community Development Block Grant (CDBG) Fund 4.50 23 4.00 u 4.00 296- Baytown Nature Center Fund 1 1 1 298- Wetlands Education and Recreation Center Fund 2 2 2 351- Capital Improvement Program Fund 3 3 v 3 527- Utility Capital Improvement Program Fund 1 24 1 2 Y 561- Workers Compensation Fund 1 1 W 1 Total Miscellaneous Funds 38.75 38.25 41.25 Total All Funds 789.00 802.00 817.00 15 -1 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) BUDGETED POSITIONS Adopted Adopted Adopted Fund Dept. Grade 2013 -14 2014 -15 2015 -16 1010 - General Administration 101 1010 City Manager 101 1010 Deputy City Manager 101 1010 Assistant City Manager 101 1010 Director of Strategic Initiatives 101 1010 Public Affairs /Mktg Coordinator 101 1010 Grant Coordinator 101 1010 Multimedia Specialist 101 1010 Executive Assistant Total General Administration 1030 - Fiscal Operations 101 1030 Director of Finance 101 1030 Assistant Director of Finance 101 1030 Controller 101 1030 Treasurer 101 1030 Purchasing Manager 101 1030 Accounting Manager 101 1030 Budget Officer 101 1030 Accountant II 101 1030 Special Projects Coordinator 101 1030 Contract Administrator 101 1030 Accountant I 101 1030 Maintenance Coordinator 101 1030 Financial /Treasury Specialist 101 1030 Buyer 101 1030 Administrative Assistant 101 1030 Payroll Specialist 101 1030 Accounting Specialist 1I 101 1030 Accounting Specialist I Total Fiscal Operations 1060 - Legal Services 101 1060 City Attorney 101 1060 First Assistant City Attorney 101 1060 Asst. City Attorney /Civil Svc Adv 101 1060 Asst. City Attorney Municipal Court 101 1060 Senior Legal Assistant 101 1060 Legal Assistant Total Legal Services 1070 - Information Technology Services (ITS) 101 1070 Director of ITS 101 1070 Assistant Director of ITS 101 1070 Computer System Admin III/11/1 101 1070 Network System Admin II/I 101 1070 Comp User Support Specialist II/I 101 1070 E- Business & Web Technician 101 1070 Radio & Cell Equip Specialist I 1.00 Total Information Technology Services (ITS) 15 -2 117 1.00 1.00 1.00 106 1.00 1.00 1.00 104 1.00 1.00 1.00 84 1.00 1.00 a 1.00 70 1.00 1.00 1.00 65 1.00 1.00 1.00 64 1.00 1 1.00 1.00 57 1.00 1.00 1.00 8.00 8.00 8.00 98 1.00 1.00 1.00 87 1.00 1.00 1.00 82 1.00 1.00 1.00 82 1.00 1.00 1.00 79 1.00 1.00 1.00 74 1.00 1.00 1.00 70 1.00 1.00 1.00 67 0.15 2 0.15 b 0.15 A 63 - 1.00 1.00 62 1.00 1.00 1.00 61 1.75 2 0.75 b 0.75 A 58 1.00 1.00 1.00 58 1.00 1.00 1.00 52 2.00 2.00 2.00 50 1.00 1.00 1.00 50 1.00 1.00 1.00 50 1.00 1.00 1.00 44 2.00 2.00 2.00 18.90 18.90 18.90 102 1.00 1.00 1.00 92 1.00 1.00 1.00 82 1.00 1.00 1.00 82 1.00 1.00 1.00 50 1.00 3 1.00 1.00 46 1.00 3 1.00 1.00 6.00 6.00 6.00 98 1.00 1.00 1.00 84 1.00 1.00 - B 72/66/62 3.00 3.00 4.00 B 66/62 2.00 4 3.00 c 3.00 B 58/54 3.00 4 3.00 3.00 B 58 1.00 4 1.00 c 2.00 B 54 1.00 4 1.00 1.00 12.00 13.00 14.00 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) BUDGETED POSITIONS Adopted Adopted Adopted Fund Dept. Grade 2013 -14 2014 -15 2015 -16 1080 - Planning & Development Services 101 1080 Director Plan & CD 101 1080 Assistant Director Planning & CD 101 1080 Chief Building Officer /Floodplan Admin 101 1080 Senior Planning Manager 101 1080 Deputy Building Official 101 1080 Senior Plans Examiner 101 1080 Planner 11 101 1080 Combination Inspector II/I 101 1080 Building Inspection Specialist 101 1080 Comprehensive Planner 101 1080 Development Services Coordinator 101 1080 Planning Technician 101 1080 Code Enforcement Coordinator 101 1080 Administrative Assistant 101 1080 Code Enforcement Officer Signs 101 1080 Permit Technician 11/I 1.00 54 Total Planning & Development Services 1140 - Human Resources 101 1140 Director Human Resources /CS 101 1140 Assistant Director Human Resources 101 1140 HR Manager 101 1140 Employee Development Manager 101 1140 Benefits & Wellness Coordinator 101 1140 Human Resources Specialist 101 1140 Human Resources Assistant 101 1140 Administrative Support Specialist 3.00 3.00 Total Human Resources 1170 - City Clerk 101 1170 City Clerk 101 1170 Deputy City Clerk 101 1170 Records Specialist 101 1170 Open Government Specialist 101 1170 Vital Statistics Specialist 101 1170 Administrative Assistant 1171 - Court of Record 101 1171 Municipal Court Judge 101 1171 Court Administrator 101 1171 City Marshal 101 1171 Deputy Court Coordinator 101 1171 Senior Municipal Court Clerk 101 1171 Municipal Court Clerk Total City Clerk Total Court of Record 96 1.00 1.00 1.00 86 0.50 5 1.00 d 1.00 84 1.00 1.00 1.00 76 1.00 5 1.00 1.00 74 - - 1.00 C 69 1.00 1.00 - C 64 1.00 1.00 1.00 60/56 5.00 5 5.00 5.00 60 1.00 1.00 1.00 60 1.00 1.00 1.00 54 1.00 1.00 1.00 52 - - 1.00 C 52 1.00 1.00 d 1.00 50 1.00 1.00 1.00 48 1.00 1.00 1.00 48/44 3.00 3.00 3.00 19.50 20.00 21.00 96 1.00 1.00 1.00 82 1.00 - - D 80 - 2.00 2.00 D 79 1.00 - - D 66 1.00 1.00 e 1.00 53 2.00 6 2.00 2.00 44 1.00 6 1.00 1.00 38 1.00 1.00 1.00 8.00 8.00 8.00 92 1.00 1.00 1.00 70 1.00 1.00 1.00 50 1.00 1.00 1.00 50 1.00 1.00 1.00 50 - - 1.00 E 50 1.00 1.00 1.00 5.00 5.00 6.00 92 1.00 1.00 1.00 70 1.00 1.00 - F 58 2.00 2.00 2.00 56 1.00 1.00 1.00 52 - - 3.00 F 44 11.00 11.00 8.00 F 16.00 16.00 15.00 15 -3 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) BUDGETED POSITIONS Adopted Adopted Adopted Fund Dept. Grade 2013 -14 2014 -15 2015 -16 2000 - Police 101 2000 Assistant Police Chief CSH 3.00 3.00 3.00 101 2000 Police Lieutenant CSH 8.00 8.00 8.00 101 2000 Police Sergeant CSH 14.00 15.00 f 16.00 G 101 2000 Patrol Officer CSH 118.00 7 123.00 f 122.00 G 101 2000 Police Chief 100 1.00 1.00 1.00 101 2000 Mechanic Supervisor 60 1.00 1.00 1.00 101 2000 Jail Supervisor 58 6.00 6.00 6.00 101 2000 Crime Analyst 56 1.00 1.00 1.00 101 2000 Records Supervisor 56 1.00 1.00 1.00 101 2000 Property Room Supervisor 56 1.00 1.00 1.00 101 2000 Senior Mechanic 54 1.00 1.00 1.00 101 2000 Facilities Coordinator 54 1.00 1.00 1.00 101 2000 Police Accounting Analyst 52 1.00 7 1.00 f 1.00 101 2000 Mechanic 50 1.00 1.00 1.00 101 2000 Administrative Assistant 50 5.00 5.00 5.00 101 2000 Open Records Specialist 50 1.00 1.00 1.00 101 2000 Detention Officer /Trainee 48/42 14.00 14.00 14.00 101 2000 Property Room Technician 46 2.00 7 2.00 f 2.00 101 2000 Senior Admin Support Specialist 44 3.00 3.00 3.00 101 2000 Police Records Technician 42 3.00 3.00 3.00 101 2000 Facilities Assistant 42 1.00 1.00 1.00 101 2000 Community Service Officer 38 6.00 6.00 6.00 Total Police 193.00 199.00 199.00 2020 - Fire & EMS 101 2020 Assistant Fire Chief CSJ 3.00 4.00 g 4.00 101 2020 Emergency Medical Service (EMS) Coordinator CSJ 1.00 8 - g - 101 2020 Battalion Chief CSJ 5.00 5.00 5.00 101 2020 Fire Lieutenant CSJ 26.00 8 29.00 g 29.00 101 2020 Fire Equipment Operator CSJ 21.00 8 21.00 g 21.00 101 2020 Firefighter CSJ 63.00 8 84.00 g 69.00 H 101 2020 Certified Medic CSJ - - 16.00 H 101 2020 Non -Fire Paramedic Supervisor NFP 3.00 8 - g - 101 2020 Non -Fire Paramedic NFP 18.00 8 3.00 g 2.00 H 101 2020 Fire Chief 98 1.00 1.00 1.00 101 2020 Fire/EMS Admin Coordinator 62 1.00 8 1.00 1.00 101 2020 Mechanic Supervisor 60 1.00 1.00 1.00 101 2020 Mechanic 50 2.00 2.00 2.00 101 2020 Administrative Assistant 50 1.00 8 1.00 1.00 101 2020 Senior Admin Support Specialist 44 4.00 s 4.00 4.00 Total Fire & Ems 150.00 156.00 156.00 2025 - Communications 101 2025 Telecommunications Coordinator 74 1.00 1.00 1.00 101 2025 Telecommunications Supervisor 60 4.00 4.00 4.00 101 2025 Telecommunicator /Trainee 50/44 16.00 18.00 h 18.00 Total Communications 21.00 23.00 23.00 15 -4 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) BUDGETED POSITIONS Adopted Adopted Adopted Fund Dept. Grade 2013 -14 2014 -15 2015 -16 2030 - Emergency Management 101 3010 Superintendent 101 101 2030 Emergency Mgmt. & Prep Coordinator 84 1.00 1.00 1.00 101 2030 Deputy Emergency Management Coordinator 74 1.00 1.00 1.00 101 2030 Administrative Assistant 50 1.00 1.00 1.00 101 2030 311 Telecomunicator 38 2.00 - - 2.00 2.00 Total Emergency Management 5.00 3.00 3.00 3000 - Public Works Administration 0.50 J 61 - - 101 3000 Assistant Director Public Works 84 1.00 1.00 1.00 101 3000 Administrative Assistant 50 1.00 1.00 1.00 101 3000 Senior Admin Support Specialist 44 1.00 9 1.00 1.00 85 1.00 Total Public Works Administration 1.00 3.00 3.00 3.00 3010 - Streets & Drainage 101 3010 Superintendent 101 3010 Foreman 101 3010 Quality Control Inspector 101 3010 Crew Chief 101 3010 Heavy Equipment Operator II /I 101 3010 Grade Chief 101 3010 Concrete Finisher 101 3010 Equipment Operator 101 3010 Concrete Worker Total Streets & Drainage 3020 - Traffic Control 101 3020 Superintendent 101 3020 Foreman 101 3020 Traffic Signal Technician 101 3020 Senior Traffic Control Worker 101 3020 Traffic Control Worker Total Traffic Control 3030 - Engineering 101 3030 Director Engineering 101 3030 Assistant Director Engineering 101 3030 Senior Project Coordinator 101 3030 Survey /GPS Coordinator 101 3030 Senior Construction Inspector 101 3030 Construction Inspector 101 3030 CAD /GIS Technician 101 3030 Engineering Coordinator 101 3030 Administrative Assistant 101 3030 Survey /GPS Technician Total Engineering 4000 - Public Health 101 4000 Director Health 101 4000 Assistant Director Health 101 4000 Animal Services Coordinator 101 4000 Environmental Health Specialist 11/I 101 4000 Neighborhood Protection Coordinator 101 4000 Mosquito Control Coordinator 101 4000 Community Service Coordinator 101 4000 Neighborhood Protection Officer 11/I 101 4000 Senior Animal Services Officer 74 1.00 1.00 1.00 61 2.00 2.00 1.00 t 58 - - 1.00 t 54 1.00 1.00 2.00 [ 50/47 5.00 5.00 4.00 t 48 1.00 1.00 - t 48 2.00 2.00 4.00 t 44 7.00 7.00 3.00 t 38 2.00 2.00 1.00 t 21.00 21.00 17.00 74 0.50 to 0.50 i 0.50 J 61 - - 1.00 J 52 2.00 2.00 2.00 46 3.00 3.00 3.00 42 4.00 4.00 4.00 9.50 9.50 10.50 96 1.00 1.00 1.00 85 1.00 1.00 1.00 66 1.00 1.00 1.00 60 1.00 1.00 1.00 60 1.00 1.00 1.00 56 1.00 1.00 1.00 56 1.00 1.00 1.00 56 1.00 1.00 1.00 50 1.00 1.00 1.00 46 1.00 1.00 1.00 10.00 10.00 10.00 96 1.00 1.00 1.00 84 1.00 1.00 1.00 66 1.00 1.00 1.00 64/58 3.00 3.00 4.00 K 64 1.00 1.00 1.00 64 - - 1.00 K 64 1.00 1.00 1.00 57/53 4.00 4.00 4.00 56 1.00 1.00 1.00 15 -5 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) BUDGETED POSITIONS Adopted Adopted Adopted Fund Dept. Grade 2013 -14 2014 -15 2015 -16 4000 - Public Health (Cont.) 101 4000 Senior Mosquito Control Technician 101 4000 Community Service Supervisor 101 4000 Administrative Assistant 101 4000 Animal Services Officer 101 4000 Senior Admin Support Specialist Total Public Health 5000 - Parks & Recreation 101 5000 Director Parks & Recreation 101 5000 Assistant Director of Parks & Recreation 101 5000 Superintendent of Parks 101 5000 Superintendent of Recreation 101 5000 Recreation Services Manager 101 5000 Parks Project Coordinator 101 5000 Foreman 101 5000 Building Maintenance Supervisor 101 5000 Athletic /Sports Coordinator 101 5000 Recreation Specialist 101 5000 Crewleader 101 5000 Administrative Assistant 101 5000 Heavy Equipment Operator I 101 5000 Facilities Specialist 101 5000 Equipment Operator 101 5000 Construction Worker 101 5000 Groundskeeper 101 5000 Caretaker Total Parks & Recreation 6000 - Sterling Municipal Library 101 6000 City Librarian 101 6000 Assistant City Librarian 101 6000 Lead Librarian II/I 101 6000 Library Technology Coordinator 101 6000 Librarian II/1 101 6000 Library PC Technician 101 6000 Support Services Specialist 101 6000 Circulation Services Supervisor 101 6000 Administrative Assistant 101 6000 Senior Library Technician 101 6000 Assistant Circulation Services Supervisor 101 6000 Senior Customer Service Specialist 101 6000 Customer Service Specialist 101 6000 Library Technician 101 6000 Lead Shelver 101 6000 Custodian Total Sterling Municipal Library Total General Fund 232 - Hotel/Motel Fund 232 1010 Tourism Coordinator 232 1010 Tourism Marketing Specialist 15 -6 55 1.00 1.00 - K 54 - - 1.00 K 50 1.00 1.00 1.00 48 7.00 7.00 7.00 44 1.00 1.00 1.00 23.00 23.00 25.00 96 1.00 1.00 1.00 84 1.00 1.00 - L 74 - - 1.00 L 74 - - 1.00 L 68 1.00 1.00 - L 67 1.00 11 1.00 1.00 61 3.00 3.00 3.00 56 1.00 1.00 1.00 53 1.00 11 1.00 k 1.00 53 2.00 1.00 k 1.00 50 7.00 8.00 9.00 L 50 1.00 1.00 1.00 47 8.00 8.00 8.00 46 - 1.00 k 1.00 44 3.00 2.00 2.00 38 2.00 2.00 2.00 38 1.00 1.00 1.00 35 7.00 7.00 8.00 L 40.00 40.00 42.00 92 1.00 1.00 1.00 92 1.00 1.00 - M 70/66 3.00 12 3.00 3.00 M 70 1.00 - 1 - 64/58 3.00 12 3.00 5.00 M 54 1.00 1.00 1 1.00 54 1.00 1.00 1.00 54 1.00 1.00 1.00 50 1.00 1.00 1.00 44 2.00 12 1.00 1 2.00 M 44 1.00 12 1.00 - M 44 - - 1.00 M 40 3.00 12 5.00 1 3.00 M 37 3.00 2.00 2.00 35 1.00 12 1.00 - M 35 1.00 1.00 1.00 24.00 23.00 22.00 592.90 605.40 607.40 64 1.00 1.00 1.00 60 1.00 13 1.00 1.00 Total Hotel/Motel Fund 2.00 2.00 2.00 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) BUDGETED POSITIONS Adopted Adopted Adopted Fund Dept. Grade 2013 -14 2014 -15 2015 -16 502 - Aquatics Fund 520 3040 Director Public Works/Utilities 520 502 5000 Superintendent of Aquatics 74 - 1.00 M 1.00 N 502 5000 Aquatics Operations Coordinator 63 1.00 14 1.00 1.00 502 5000 Aquatics Business Coordinator 63 1.00 1.00 1.00 502 5000 Aquatics Maintenance Coordinator 63 1.00 14 1.00 1.00 52 1.00 Total Aquatics Fund 1.00 3.00 4.00 4.00 1030- Utility Billing & Collections 520 3040 Director Public Works/Utilities 520 3040 520 1030 Utility Billing Manager 75 1.00 3040 1.00 1.00 520 1030 Accountant II 67 0.85 15 0.85 n 0.85 o 520 1030 Billing Coordinator 52 1.00 Maintenance Technician - Mechanical 1.00 1.00 520 1030 Billing Analyst 52 1.00 3040 1.00 1.00 520 1030 Collections Manager 52 1.00 520 1.00 1.00 520 1030 Meter Operations Coordinator 52 1.00 Concrete Worker 1.00 1.00 520 1030 Administrative Assistant 50 1.00 15 1.00 1.00 520 1030 Crew Chief 50 1.00 1.00 1.00 1.00 520 1030 Senior Collections Representative 46 1.00 15 1.00 - o 520 1030 Senior Customer Service Representative 46 1.00 1.00 2.00 o 520 1030 Meter Technician I1/1 42/40 4.00 4.00 4.00 520 1030 Customer Service Representative 42 4.00 4.00 4.00 520 1030 Collections Representative 38 3.00 15 3.00 3.00 Total Utility Billing & Collections 20.85 20.85 20.85 1190 - General Overhead 520 3040 Project Manager - SCADA 74 - - 0.50 P 520 1090 GIS Coordinator 64 1.00 16 1.00 1.00 Total General Overhead 1.00 1.00 1.50 3040 - Water Operations 520 3040 Director Public Works/Utilities 520 3040 BAWA Superintendent 520 3040 Foreman 520 3040 BAWA Operations Coordinator 520 3040 Quality Control Inspector 520 3040 Maintenance Technician - Instrumental & Electronics 520 3040 Crew Chief 520 3040 Water Plant Operator H/I /Trainee 520 3040 Maintenance Technician - Mechanical 520 3040 Chief Laboratory Technician 520 3040 Heavy Equipment Operator II /I 520 3040 Administrative Assistant 520 3040 Project Manager - SCADA 520 3040 Laboratory Technician 520 3040 Concrete Finisher 520 3040 Equipment Operator 520 3040 Concrete Worker 520 3040 Laborer 520 3040 Utility Maintenance Technician Total Water Operations 98 0.60 17 0.60 o 0.60 Q 74 1.00 1.00 1.00 61 2.00 2.00 1.00 60 1.00 1.00 0 1.00 58 1.00 17 1.00 - Q 58 1.00 1.00 1.00 54 - - 1.00 Q 54/50/40 7.00 7.00 7.00 54 2.00 17 2.00 2.00 54 - - 1.00 Q 50/47 4.00 4.00 2.00 Q 50 1.00 1.00 1.00 74 - - 0.50 Q 50 1.00 1.00 1.00 48 2.00 2.00 1.00 Q 44 2.00 2.00 1.00 Q 38 1.00 1.00 1.00 36 2.00 2.00 2.00 SBP 13.00 17 13.00 o 12.00 Q 41.60 41.60 37.10 15 -7 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) BUDGETED POSITIONS Adopted Adopted Adopted Fund Dept. Grade 2013 -14 2014 -15 2015 -16 3050 - Wastewater Operations 520 3050 Director Public Works/Utilities 98 0.40 18 0.40 p 0.40 R 520 3050 Assistant Director Utilities 84 1.00 1.00 1.00 520 3050 Superintendent 74 1.00 1.00 1.00 520 3050 Foreman 61 4.00 4.00 5.00 R 520 3050 Wastewater Coordinator 60 1.00 18 1.00 1.00 520 3050 Maintenance Technician - Instrumental & Electronics 58 - - 1.00 R 520 3050 Pollution Control Coordinator 58 1.00 1.00 - R 520 3050 Chief Laboratory Technician 54 1.00 1.00 1.00 520 3050 Crew Chief 54 1.00 1.00 - R 520 3050 Laboratory Technician 50 1.00 1.00 1.00 520 3050 Wastewater Operator III /IUI 54/50/42 20.00 18 20.00 20.00 520 3050 Wastewater Operator 11/1 - Lift Station 50/42 4.00 18 4.00 3.00 R 520 3050 Administrative Assistant 50 - - 1.00 R 520 3050 Senior Pollution Control Technician 50 1.00 1.00 1.00 520 3050 Pollution Control Technician 46 2.00 2.00 2.00 520 3050 Senior Admin Support Specialist 44 1.00 18 1.00 1.00 520 3050 Maintenance Technician - Treatment 42 4.00 4.00 4.00 Total Wastewater Operations 43.40 43.40 43.40 3060 - Utility Construction 520 3060 Utility Maintenance Technician SBP 12.00 19 12.00 15.00 s 520 3060 Superintendent 74 1.00 1.00 1.00 520 3060 Foreman 61 1.00 1.00 1.00 520 3060 Crew Chief 54 1.00 1.00 1.00 520 3060 Administrative Assistant 50 1.00 1.00 - s Total Utility Construction 16.00 16.00 18.00 Total Water & Sewer Fund 122.85 122.85 120.85 500 - Sanitation Fund 500 3200 Superintendent 74 0.50 20 0.50 q 0.50 T 500 3200 Foreman 61 1.00 1.00 1.00 500 3200 Crew Chief 54 1.00 1.00 1.00 500 3200 Heavy Equipment Operator II 50 2.00 2.00 2.00 500 3200 Heavy Equipment Operator 1 47 2.00 2.00 2.00 500 3200 Equipment Operator 44 4.00 4.00 4.00 500 3200 Laborer 36 3.00 20 3.00 3.00 Total Sanitation Fund 13.50 13.50 13.50 505 - Storm Water Utility Fund 505 4000 Storm Water Engineer 79 1.00 1.00 1.00 505 4000 Storm Water Coordinator 74 1.00 1.00 1.00 505 4000 Storm Water Specialist 54 1.00 1.00 1.00 505 4000 Mosquito Control Technician 45 1.00 1.00 1.00 Total Storm Water Utility 4.00 4.00 4.00 505 3050 Foreman 61 - - 1.00 U 505 3050 Grade Chief 48 - - 2.00 U 505 3050 Heavy Equipment Operator II /1 50/47 - - 4.00 U 505 3050 Equipment Operator 44 - - 4.00 U 505 3050 Concrete Worker 38 - - 1.00 U Total Storm Water Maintenance - - 12.00 Total Storm Water Utility Fund 4.00 4.00 16.00 15 -8 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) BUDGETED POSITIONS Adopted Adopted Adopted Fund Dept. Grade 2013 -14 2014 -15 2015 -16 Central Services: 550 - Garage Fund 550 7010 Equipment Services Coordinator 550 7010 Mechanic Supervisor 550 7010 Senior Mechanic 550 7010 Mechanic 550 7010 Mechanic Helper 552 - Warehouse Fund 552 7010 Warehouse Manager 552 7010 Warehouse Assistant 552 7010 Warehouse Helper Total Garage Fund Total Warehouse Fund Total Central Services 66 1.00 1.00 1.00 60 1.00 1.00 1.00 54 1.00 1.00 1.00 50 4.00 5.00 r 5.00 40 1.00 - r - 8.00 8.00 8.00 53 42 38 201 - Municipal Court Special Revenue Fund 201 1171 Bailiff 56 201 1171 Juvenile Case Manager 54 Total Municipal Court Special Revenue Fund 206 - Crime Control and Prevention District (CCPD) Fund 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 4.00 4.00 4.00 12.00 12.00 12.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 206 2000 Police Sergeant CSH 1.00 1.00 1.00 206 2000 Patrol Officer CSH 14.00 14.00 14.00 Total CCPD Fund 15.00 15.00 15.00 207 - Fire Control, Prevention & Emergency Medical Services District ( FCPEMSD) Fund 207 2020 Fire Lieutenant CSJ 1.00 1.00 1.00 207 2020 Firefighter CSJ 1.00 - - 207 2020 Senior Admin Support Specialist 44 - 1.00 5 1.00 Total FCPEMSD Fund 2.00 2.00 2.00 211 - Street Maintenance Fund 211 3010 Crew Chief 54 - - 1.00 v 211 3010 Heavy Equipment Operator II /I 50/47 - - 2.00 v 211 3010 Equipment Operator 44 - - 2.00 v Total Street Maintenance Fund - - 5.00 215 - Municipal Development District (MDD) Fund 215 5000 Crewleader 50 1.00 1.00 - w 215 5000 Caretaker 35 1.00 1.00 - w Total Parks & Recreation 2.00 2.00 - 215 4000 Community Service Supervisor 54 1.00 21 1.00 - w Total Public Health 1.00 1.00 - Total MDD Fund 3.00 3.00 - 226 - Miscellaneous Police Fund 226 2000 Patrol Officer CSH 2.00 2.00 2.00 226 2000 Domestic Violence Coordinator 62 1.00 1.00 1.00 226 2000 Domestic Violence Caseworker 54 1.00 1.00 1.00 Total Miscellaneous Police Fund 4.00 4.00 4.00 241 - High Intensity Drug Trafficking Area (HIDTA) Fund 241 1030 Accountant I 61 0.25 22 0.25 t 0.25 x Total HIDTA Fund 0.25 0.25 0.25 15 -9 CITY OF BAYTOWN SCHEDULE OF FULL -TIME EQUIVALENT (FTE) BUDGETED POSITIONS Adopted Adopted Adopted Fund Dept. Grade 2013 -14 2014 -15 2015 -16 270 - Community Development Block Grant (CDBG) Fund 270 1080 Assistant Director Planning & CD 270 1080 Senior Program Manager 270 1080 Demo/Housing Inspector 270 1080 Property Specialist 270 1080 Community Development Technician 4.00 4.00 Total CDBG Fund 296 - Baytown Nature Center (BNC) Fund 296 5000 BNC Naturalist 1.00 1.00 Total Baytown Nature Center Fund 298 - Wetlands Education & Recreation Center Fund 298 5000 Superintendent of Natural Resources 298 5000 Education Specialist 1.00 1.00 Total Wetlands Education & Recreation Center Fund 351 - General Capital Improvement Fund (CIPF) 351 3030 Traffic Engineer 351 3030 Civil Design Engineer 351 3030 Construction Inspector 96 76 60 52 52 52 74 52 80 70 56 Total General CIPF Fund 527 - Utility Capital Improvement Fund (CIPF) 527 3030 Civil Design Engineer/Engineer In Training (EIT) 76/70 Total Utility CIPF Fund 561 - Workers' Compensation Fund 561 1140 Risk & Safety Manager 74 Total Worker's Compensation Fund 15 -10 0.50 23 - u - 1.00 1.00 1.00 1.00 1.00 1.00 1.00 23 1.00 1.00 1.00 1.00 1.00 4.50 4.00 4.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 V 1.00 1.00 1.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 1.00 24 1.00 2.00 Y 1.00 1.00 2.00 1.00 1.00 w 1.00 1.00 1.00 1.00 789.00 802.00 817.00 CITY OF BAYTOWN ENDNOTES FOR 2013 -14 PERSONNEL CHANGES Ref # Department Description of Change Positions 101 - General Fund 1 General Administration • Position title change. 2 Fiscal Operations • Accountant II is funded 15% in General Fund and 85% in Water and Sewer Fund. • One Accountant I is funded 75% by General Fund and 25% HIDTA. • Reorganization in Department. 3 Legal Services • Position title change. 4 Information Technology Svs. • Position title change. • Reorganization in Department. 5 Planning & Development • The Asst. Director Planning /Development Services is now funded 50% by General Fund Services and 50% by CDBG Fund. • Position title change. • One Combination Inspector II added. 6 Human Resources • Position title change. 7 Police • Six Patrol Officers added. • Position title change. • One Property Room Technician added. 8 Fire & EMS • Emergency Medical Services merged in to Fire Department during FY2013. • Three Firefighters added. • Position title change. • Upgraded two part-time Administrative Assistants to full -time. • Reorganization in Department. 9 Public Works Admin • Reorganization in Department. 10 Traffic Control • Superintendent of Traffic Control /Solid Waste/Rest is funded by 50% General Fund and 50% by Sanitation Fund. 11 Parks & Recreations • Position title change. 12 Library • Position title change. • Upgraded one Librarian II to Lead Librarian 1. • Reorganization in Department. 232 - Hotel /Motel Fund 13 Promotional • One Tourism Marketing Specialist added. 502 - Aquatics Fund 14 Aquatics • One Aquatics Maintenance Manager added. • Reorganization in Department. 520 - Water and Sewer Fund 15 Utility Billing • Accountant II is fended 15% in General Fund and 85% in Water and Sewer Fund. • Upgraded part-time Administrative Assistant to full -time. • Position title change. 16 General Overhead • One GIS Coordinator added. 17 Water Operations • Director of Public Works/Utilities is funded 40% in the Water Operations Department and 60% in the Wastewater Operations Department in Water & Sewer Fund. • Position title change. • One Maintenance Technician added (BAWA). • Reorganization in Department. • One Water Plant Operator I added (BAWA). • Skilled Based Pay (SBP) 18 Wastewater Operations • Director of Public Works/Utilities is funded 40% in the Water Operations Department and 60% in the Wastewater Operations Department in Water & Sewer Fund. • Reorganization in Department. • Skilled Based Pay (SBP) 19 Utility Construction • Skilled Based Pay (SBP) 15 -11 C 3 tj CITY OF BAYTOWN ENDNOTES FOR 2013 -14 PERSONNEL CHANGES Ref # Department Description of Change Positions 500 - Sanitation Fund 20 Sanitation • Superintendent of Traffic Control /Solid Waste/Rest is funded by 50% General Fund and 50% by Sanitation Fund. • One Laborer added. 1 215 - Municipal Development District (MDD) Fund 21 MDD • One Community Service Supervisor added. 241 - Hijzh Intensity Druz Traffickinz Area (HIDTA) 22 HIDTA • Accountant I is funded 75% by General Fund and 25% HIDTA. 270 - Community Development Block Grant (CDBG) Fund 23 CDBG • The Asst. Director Planning /Development Services is now funded 50% by General Fund and 50% by CDBG Fund. • Position title change. 527 - Capital Improvement Prozram - Sewer Fund 24 W & S CIPF • One Civil Design Engineer added. 22 15 -12 CITY OF BAYTOWN ENDNOTES FOR 2014 -15 PERSONNEL CHANGES Ref # Department Description of Change Positions 101 - General Fund a General Administration b Fiscal Operations c Information Technology Svs. d Planning & Development Services e Human Resources f Police g Fire & EMS h Communications i Emergency Management j Traffic Control k Parks & Recreations 1 Library 502 - Aquatics Fund in Aquatics 520 - Water and Sewer Fund n Utility Billing o Water Operations p Wastewater Operations 500 - Sanitation Fund • Reorganization/Title Change in Department. • Accountant II is funded 15% in General Fund and 85% in Water and Sewer Fund. • Reorganization/Title Change in Department. • One Accountant I is funded 75% by General Fund and 25% HIDTA. • Reorganization/Position transfer from Library Department. • Reorganization/Title Change in Department. • The Assistant Director Planning & Development Services is now funded 100% in General Fund. • Reorganization/Title Change in Department. • Reorganization/Title Change in Department. • Five Patrol Officers added. • One Sergeant added. • Six Firefighters added. • Reorganization/Title Changes in Department related to EMS/Fire merger. • Reorganization/Positions transferred from Emergency Management Department. • Reorganization/Position Title Change in Department. • Reorganization/Position transferred from Emergency Management Department. • Superintendent of Traffic Control /Solid Waste/Rest is funded by 50% General Fund and 50% by Sanitation Fund. • Reorganization/Title Change in Department. • Reorganization/Position transfer to ITS Department. • Reorganization/Title Change in Department. • One Aquatics Manager added. • Reorganization/Title Change in Department. • Accountant II is funded 15% in General Fund and 85% in Water and Sewer Fund. • Director of Public Works/Utilities is funded 40% in the Water Operations Department and 60% in the Wastewater Operations Department in Water & Sewer Fund. • Reorganization/Position Title Change in Department. • Skilled Based Pay (SBP) • Director of Public Works/Utilities is funded 40% in the Water Operations Department and 60% in the Wastewater Operations Department in Water & Sewer Fund. q Sanitation • Superintendent of Traffic Control /Solid Waste is funded by 50% General Fund and 50% by Sanitation Fund. 207 - Fire Control, Prevention and Emergency Medical Services District (FCPEMSD) s FCPEMSD • Reprogrammed Firefighter position to fund Administrative position. 241 - High Intensity Drug Trafficking Area (HIDTA) t HIDTA • Accountant I is funded 75% by General Fund and 25% HIDTA. 270 - Community Development Block Grant (CDBG) Fund u CDBG • The Asst. Director Planning & Dev. Services is now funded 100% in General Fund. 351 - Capital ImprovementPYOgram Fund v CIPF • Reorganization/Position Title Change in Department. 561 - Workers Compensation Fund w Workers Compensation Fund • Reorganization/Position Title Change in Department. 15 -13 5 1 6 13 CITY OF BAYTOWN ENDNOTES FOR 2015 -16 PERSONNEL CHANGES Ref # Department Description of Change Positions 101 - General Fund A Fiscal Operations • Accountant II is funded 15% in General Fund and 85% in Water & Sewer Fund. • One Accountant I is funded 75% by General Fund and 25% HIDTA. B Information Technology Svs. • Reprogrammed one Assistant Director position to fund one Network System Administrator I and one Computer User Support Specialist I C Planning & Dev. Svs. • One Planning Technician added. D Human Resources • Reorganization/Title Change in Department. E City Clerk • Reorganization in Department. F Court of Record • Reorganization in Department. G Police • Reorganization in Department. H Fire & EMS • Reorganization/Title Changes in Department related to EMS/Fire merger. I Streets & Drainage • Reorganization in Department. • One Crew Chief added. • One Concrete Finisher added. J Traffic Control • Superintendent of Traffic Control /Solid Waste/Rest is funded by 50% General Fund and 50% by Sanitation Fund. • Reorganization in Department. K Public Health • One Environmental Health Specialist II added. • Reorganization/Position transfers from MDD Fund to Public Health. L Parks & Recreations • Reorganization/Title Change in Department. • Reorganization/Position transfers from MDD Fund to Parks & Recreation. M Library • Reorganization in Department. • Reduced (1) Customer Service Specialist position. 502 - Aquatics Fund N Aquatics • Reorganization/Title Change in Department. 520 - Water and Sewer Fund O Utility Billing • Accountant II is funded 15% in General Fund and 85% in Water & Sewer Fund. • Reorganization in Department. P General Overhead • One Project Manager - SCADA funded by 50% General Overhead and 50% Water Operations. Q Water Operations • Director of Public Works/Utilities is funded 40% in the Water Operations Department and 60% in the Wastewater Operations Department in Water & Sewer Fund. • One Chief Laboratory Technician added. • One Project Manager - SCADA funded by 50% General Overhead and 50% Water Operations. • Reorganization in Department. • Skilled Based Pay (SBP) R Wastewater Operations • Director of Public Works/Utilities is funded 40% in the Water Operations Department and 60% in the Wastewater Operations Department in Water & Sewer Fund. • Reorganization in Department. S Utility Construction • Two Utility Maintenance Technicians (UMT) added. • Reorganization in Department. 500 - Sanitation Fund T Sanitation • Superintendent of Traffic Control /Solid Waste /Rest is funded by 50% General Fund and 50% by Sanitation Fund. 505 - Storm Water Utility Fund U Storm Water Utility • One Grade Chief added. • One Heavy Equipment Operator II added. • Reorganization in Department /Storm Water Maintenance Division created. 15 -14 -1 0.50 0.50 N CITY OF BAYTOWN ENDNOTES FOR 2015 -16 PERSONNEL CHANGES Ref # Department Description of Change Positions 211 - Street Maintenance Fund V Street Maintenance • One Crew Chief added. 1 • One Heavy Equipment Operator II added. • Two Equipment Operators added. • Reorganization in Department/Storm Water Maintenance Division created. 215 - Municipal Development District (MDD) Fund W MDD • Reorganization/Position transfers from MDD Fund to General Fund. 241 - Hijzh Intensity Drujz Traffickinz Area (HIDTA) X HIDTA • Accountant I is funded 75% by General Fund and 25% HIDTA. 527 - Utility Capital Improvement Fund (CIPF) Y CIPF • Reprogrammed Part Time position into Full Time Engineer In Training position. 15 15 -15 CITY OF BAYTOWN Grade Structure Effective January 1, 2016 - September 30, 2016 GRADE MIN MID MAX 120 $ 179,005 $ 223,757 $ 268,508 119 174,639 218,299 261,959 118 170,380 212,975 255,570 117 166,224 207,780 249,337 116 162,170 202,713 243,255 115 158,215 197,768 237,322 114 154,356 192,945 231,534 113 150,591 188,239 225,887 112 146,918 183,648 220,377 111 143,335 179,168 215,002 110 139,839 174,798 209,758 109 136,428 170,535 204,642 108 133,101 166,376 199,651 107 129,854 162,318 194,781 106 126,687 15 8,3 59 190,031 105 123,597 154,496 185,396 104 120,583 150,728 180,874 103 117,642 147,052 176,462 102 114,772 143,465 172,158 101 111,973 139,966 167,959 100 109,242 136,552 163,863 99 106,577 133,222 159,866 98 103,978 129,972 155,967 97 101,442 126,802 152,163 96 98,968 123,710 148,452 95 96,554 120,692 144,831 94 94,199 117,749 141,298 93 91,901 114,877 137,852 92 89,660 112,075 134,490 91 87,473 109,341 131,210 90 85,340 106,674 128,009 89 83,258 104,073 124,887 88 81,227 101,534 121,841 87 79,246 99,058 118,869 86 77,313 96,642 115,970 85 75,428 94,285 113,142 84 73,588 91,985 110,382 83 71,793 89,741 107,690 82 70,042 87,553 105,063 81 68,334 85,417 102,501 80 66,667 83,334 100,001 79 65,041 81,301 97,562 78 63,455 79,318 95,182 77 61,907 77,384 92,861 76 60,397 75,496 90,596 75 58,924 73,655 88,386 74 57,487 71,859 86,230 73 56,085 70,106 84,127 72 54,717 68,396 82,075 71 1 53,382 66,728 80,073 70 52,080 65,100 78,120 69 50,810 63,513 76,215 68 49,571 61,963 74,356 GRADE MIN MID MAX 67 $ 48,362 $ 60,452 $ 72,543 66 47,182 58,978 70,773 65 46,031 57,539 69,047 64 1 44,909 56,136 67,363 63 43,813 54,767 65,720 62 42,745 53,431 64,117 61 41,702 52,128 62,553 60 40,685 50,856 61,028 59 39,693 49,616 59,539 58 1 38,725 48,406 58,087 57 37,780 47,225 56,670 56 36,859 46,073 55,288 55 35,960 44,950 53,939 54 35,083 43,853 52,624 53 34,227 42,784 51,340 52 33,392 41,740 50,088 51 34,614 40,722 46,830 50 33,770 39,729 45,688 49 32,946 38,760 44,574 48 32,142 37,814 43,487 47 31,358 36,892 42,426 46 30,594 35,992 41,391 45 29,847 35,114 40,382 44 29,119 34,258 39,397 43 28,409 33,422 38,436 42 27,716 32,607 37,498 41 27,040 31,812 36,584 40 26,381 31,036 35,692 39 25,737 30,279 34,821 38 25,110 29,541 33,972 37 24,497 28,820 33,143 36 23,900 28,117 32,335 35 23,317 27,431 31,546 34 22,748 26,762 30,777 33 22,193 26,110 30,026 32 21,652 25,473 29,294 31 21,124 24,851 28,579 30 20,609 24,245 27,882 29 20,106 23,654 27,202 28 19,797 23,291 26,784 27 19,314 22,723 26,131 26 18,843 22,169 25,494 25 18,384 21,628 24,872 24 17,935 21,100 24,265 23 17,498 20,586 23,674 22 17,071 20,084 23,096 21 16,655 19,594 22,533 20 16,249 19,116 21,983 19 15,852 18,650 21,447 18 15,466 18,195 1 20,924 17 1 15,088 17,751 1 20,414 • Grades 17 -51: minimum is calculated using 85% of midpoint. Maximum is calculated using 115% of midpoint. • Grades 52 -120: minimum is calculated using 80% of midpoint. Maximum is calculated using 120% of midpoint. 15 -16 City of Baytown Certificate Pay Schedule Public Works Monthly Intermediate Monthly Ground Water Treatment B $90.00 Water Distribution C $60 Ground Water Treatment C $60.00 Clothing Allowance $600.00 /yr. Office assignments $600 /yr. Wastewater Treatment B $90 Surface Water Treatment A $120.00 Wastewater Treatment C $60 Surface Water Treatment B $90.00 Lieutenant $300.00 Surface Water Treatment C $60.00 Wastewater Collection III $90 EMT -Basic Assignment Pay $100.00 Wastewater Collection II $60 Tool Allowance Mechanics $75.00 Mechanic Helper $37.50 CDL - DOT Hazmat Endorsement $30 Police Intermediate $92.08 Advanced $157.08 Master $212.33 FTO Pay $100.00 Clothing Allowance $600.00 /yr. Office assignments $600 /yr. Fire Intermediate $83.33 Advanced $133.33 Master $190.00 Clothing Allowance Chief & Asst. Chief $600.00 /yr. Investigators $600.00 /yr. HazMat Cert Pay $50.00 HazMat Assignment $75.00 Assignment Pay Assistant Chief $100.00 Lieutenant $300.00 Battalion Chief $300.00 EMT FTO Pay $50.00 EMT -Basic Assignment Pay $100.00 EMT - Intermediate Assignment Pay $200.00 Paramedic Assignment Pa $400.00 Communications Intermediate $50.00 Advanced $75.00 Emergency Response Bilingual Incentive Pay - Emergency Response $50.00 (Fire, Police, EMS) Bilingual Incentive Pa - Court Interpreter $100.00 15 -17 City of Baytown Fire Salary Schedule Effective January 1, 2016 Annual Salary Academy Trainee $ 54,783 Probationary Fire Fighter $ 54,783 Fire Fighter Paramedic Years in Rank Annual Salary 1 $ 56,429 2 $ 58,120 3 $ 59,865 4 $ 61,663 5 $ 63,510 6 $ 65,418 IL 7 $ 67,377 Equipment Operator Lieutenant Battalion Chief Years in Annual Tier $ Hours $ Rank Salary 1 0 -6 mos $ 70,751 2 6 mos+ $ 74,996 Battalion Chief Years in Annual Tier $ Hours $ Rank Salary 1 0 $ 81,115 2 1+ $ 85,171 Battalion Chief Assistant Chief Years in Annual Tier $ Hours $ Rank Salary 1 0 $ 93,899 2 1+ $ 98,597 Assistant Chief On Shift Years in Annual Tier $ Hours $ Rank Salary 1 0 $ 105,416 2 1+ $ 110,687 On Shift 80 On Shift 20.993 $ Hours $ $ 26.338 $ 20.381 $ 26.338 On Shift 80 Hours $ 20.993 $ 27.129 $ 21.622 $ 27.942 $ 22.271 $ 28.781 $ 22.940 $ 29.646 $ 23.627 $ 30.534 $ 24.337 $ 31.451 $ 25.066 $ 32.393 Non -Fire Paramedic* Annual Salary Range $36,142 - $59,837 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 Paramedic will move to the Fire Fighter rank scale once the Fire Certification has been obtained. 15 -18 80 On Shift Hours $ 26.321 $ 34.015 $ 27.900 $ 36.056 Non -Fire Paramedic* Annual Salary Range $36,142 - $59,837 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 Paramedic will move to the Fire Fighter rank scale once the Fire Certification has been obtained. 15 -18 80 On Shift Hours $ 30.177 $ 38.998 $ 31.686 $ 40.948 Non -Fire Paramedic* Annual Salary Range $36,142 - $59,837 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 Paramedic will move to the Fire Fighter rank scale once the Fire Certification has been obtained. 15 -18 80 On Shift Hours $ 34.933 $ 45.144 $ 36.680 $ 47.402 Non -Fire Paramedic* Annual Salary Range $36,142 - $59,837 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 Paramedic will move to the Fire Fighter rank scale once the Fire Certification has been obtained. 15 -18 80 On Shift Hours $ 39.217 $ 50.681 $ 41.178 $ 53.215 Non -Fire Paramedic* Annual Salary Range $36,142 - $59,837 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 Paramedic will move to the Fire Fighter rank scale once the Fire Certification has been obtained. 15 -18 Police Officer Sergeant Lieutenant Assistant Chief City of Baytown Police Salary Schedule Effective January 1, 2016 Years in rank Annual Salary 2015 Annual Salary 2015 Hourly Probationary $ 55,120 $ 26.50 1 $ 56,774 $ 27.30 2 $ 58,477 $ 28.11 3 $ 60,232 $ 28.96 4 $ 62,340 $ 29.97 5 $ 64,521 $ 31.02 6 $ 66,779 $ 32.11 7 $ 69,450 $ 33.39 8 $ 72,228 $ 34.73 a 9+ $ 75,118 $ 36.11 Tier Years in rank Annual Salary 2015 Hourly 1 0 -2 $ 78,725 $ 37.85 2 3 -4 $ 81,480 $ 39.17 3 5+ $ 84,332 $ 40.54 Tier Years in rank Annual Salary 2015 Hourly 1 0 -2 $ 87,443 $ 42.04 2 3 -4 $ 91,083 $ 43.79 3 5+ $ 94,723 $ 45.54 Tier Years in rank Annual Salary 2015 Hourly 1 0 -2 $ 99,459 $ 47.82 2 3 -4 $ 100,816 $ 48.47 3 5+ $ 110,257 _L 53.01 15 -19 FY 2016 SHILL BASED PAY SALARY STRUCTURE Water Distribution and Utility Construction Utility Maintenance Technicians EFFECTIVE DECEMBER 29, 2014 Exp. Class Occupational Job $ per. Skill Based On Job Code Families and Job Class hour Top Out/Max. 0 -6 Entry Utility Maintenance $12.96 $12.96 months Technician 6 -12 I Utility Maintenance $13.53 $13.53 months Technician 12 -18 II Utility Maintenance $14.19 $14.19 months Technician 18 -24 III Utility Maintenance $14.88 $14.88 months Technician 2+ IV Utility Maintenance $15.61 $15.61 years Technician NEW JOB DESCRIPTION: 3+ V Certified Utility $16.47 $16.47 years Maintenance Technician 4+ VI Certified Utility $17.27 $17.27 years Maintenance Technician NEW JOB DESCRIPTION: 5+ VII Master Certified Utility $19.03 $19.03 years Maintenance Technician 6+ VIII Master Certified Utility $20.29 $25.04/hr. years Maintenance Technician 15 -20 15 -19 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. BAYTOWN S 16 -1 CITY OF BAYTOWN, TEXAS NET POSITION BY COMPONENT Last Ten Fiscal Years (Accrual Basis of Accounting) Business -Type Activities Net investment in capital assets 2005 2006 2007 2008 Governmental Activities 5,026,131 6,104,941 6,681,082 6,375,954 Net investment in capital assets $ 34,834,842 $ 38,228,537 $ 94,019,731 $ 94,051,443 Restricted 17,520,023 18,434,239 29,965,325 41,741,277 Unrestricted 12,646,578 14,618,386 17,911,070 14,311,352 Total Governmental Activities Net Position 65,001,443 71,281,162 141,896,126 150,104,072 Business -Type Activities Net investment in capital assets 56,021,699 59,327,695 61,231,067 71,163,579 Restricted 5,026,131 6,104,941 6,681,082 6,375,954 Unrestricted 5,548,575 7,852,815 14,139,670 17,860,378 Total Business -Type Activities Net Position 66,596,405 73,285,451 82,051,819 95,399,911 Primary Government Net investment in capital assets 90,856,541 97,556,232 155,250,798 165,215,022 Restricted 22,546,154 24,539,180 36,646,407 48,117,231 Unrestricted 18,195,153 22,471,201 32,050,740 32,171,730 Total Primary Government Net Position $ 131,597,848 $ 144,566,613 $ 223,947,945 $ 245,503,983 16 -2 120 2009 2010 2011 2012 2013 2014 $ 119,146,529 $ 128,029,500 $ 101,431,576 $ 103,140,238 $ 108,585,824 $ 105,468,075 29,680,983 22,354,718 15,805,828 15,805,828 32,167,392 35,688,185 (3,124,300) (5,377,969) (2,797,904) (1,993,410) (20,474,460) (26,434,814) 145,703,212 145,006,249 114,439,500 116,952,656 120,278,756 114,721,446 76,775,912 81,095,248 111,514,790 133,432,737 136,434,868 152,339,260 6,461,098 7,584,718 5,405,286 5,023,851 5,364,616 5,873,007 18,406,182 17,058,527 20,394,613 20,790,018 18,736,201 18,371,116 101,643,192 105,738,493 137,314,689 159,246,606 160,535,685 176,583,383 195,922,441 209,124,748 36,142,081 29,939,436 15,281,882 11,680,558 $ 247,346,404 $ 250,744,742 212,946,366 236,572,975 21,211,114 20,829,679 17,596,709 18,796,608 $ 251,754,189 $ 276,199,262 121 245,020,692 257,807,335 37,532,008 41,561,192 (1,738,259) (8,063,698) $ 280,814,441 $ 291,304,829 16 -3 CITY OF BAYT®WN, TExAs CHANGES IN NET POSITION Last Ten Fiscal Years (Accrual Basis of Accounting) Expenses Governmental activities: General government Public safety Public works Public health Parks, recreation, and culture Interest and fiscal agent fees on long -term debt Total Governmental Activities Expenses Business -type activities: Water and sewer Sanitation Bayland Island development Aquatics Storm water utility Total Business -Type Activities Expenses Total Primary Government Expenses Program Revenues Governmental activities: Charges for services: General goverrmlent Public safety Public works Public health Parks, recreation, and culture Operating grants and contributions Capital grants and contributions Total Governmental Activities Program Revenues Business -type activities: Charges for services: Water and sewer Sanitation Bayland Island development Aquatics Storm water Operating grants and contributions Capital grants and contributions Total Business -Type Activities Program Revenues Total Primary Government Program Revenues Net (Expense) /Revenue Governmental activities Business -type activities Total Primary Government Net Expense 16 -4 2005 2006 2007 $ 11,605,263 $ 12,333,914 $ 10,563,503 30,051,431 30,375,261 28,649,012 5,071,236 7,471,263 5,950,837 1,122,097 1,125,234 1,202,475 6,748,098 6,671,924 6,341,240 3,493,575 2,974,959 2,905,717 58,091,700 60,952,555 55,612,784 2008 $ 21,327,943 29,838,903 6,538,034 1,806,566 6,791,904 2,813,437 69,1 16,787 17,408,005 18,187,507 19,746,886 22,144,119 2,773,726 2,876,730 3,274,139 3,596,913 695662 60,770 65,858 60,105 106,055 141,122 197,558 199,677 20,357,448 21,266,129 23,284,441 26,000,814 78.449.148 $ 82.218,684 $ 78,897.225 $ 95,117.601 $ 88,874 $ 121,468 $ 132,747 $ 156,740 3,206,990 2,899,453 3,168,682 3,741,394 601,465 866,055 946,473 1,117,539 177,502 405,424 443,070 523,151 209,187 278,666 304,541 359,585 5,605,951 51904,790 2,360,977 8,556,359 3,639,831 1,434,147 109,215 4,252,180 13,529,800 11,910,003 7,465,705 18,706,948 21,355,121 23,042,411 24,119,344 26,500,708 3,144,372 2,994,578 3,182,861 3,320,233 42,660 41,154 44,166 49,499 376,321 477,563 505,372 509,091 - - 21,847 4,241 1,415,066 1,183,218 1,749,002 2,623,031 26,333,540 27,738,924 29,622,592 33,006,803 39,863,340 39,648,927 37,088,297 51,713,751 (44,561,900) 5,976,092 (38,585,808) 122 (49,042,552) (48,147,079) (50,409,839) 6,472,795 6,338,151 7,005,989 2009 2010 2011 2012 2.013 2014 $ 34,694,738 $ 22,893,640 $ 23,768,225 $ 23,539,249 $ 22,049,401 $ 22,600,531 35,863,793 38,814,830 38,294,806 38,976,626 39,297,052 44,295,623 7,248,788 8,605,802 8,982,131 8,522,846 8,881,876 8,869,974 2,461,251 2,894,089 2,730,527 2,465,254 2,431,619 2,554,462 7,781,634 8,689,530 8,588,907 8,949,422 8,739,612 9,339,424 3,243,597 2,894,723 2,888,909 3,229,968 3,749,173 4,111,811 91,293,801 84,792,614 85,253,505 85,683,365 85,148,733 91,771,825 25,510,584 28,893,005 29,453,795 30,344,693 31,539,964 32,762,226 3,832,013 4,340,682 4,400,433 4,396,725 4,685,496 4,742,268 44,307 84,280 96,401 146,375 208,078 200,308 - - 1,504,850 2,051,620 2,245,949 2,917,055 380,125 463,602 410,723 467,170 436,934 448,681 29,767,029 33,781,569 35,866,202 37,406,583 39,116,421 41,070,538 $ 121,060,830 $ 118,574,183 $ 121,119,707 $ 123,089,948 $ 124,265,154 $ 132,842,363 $ 137,321 $ 145,936 $ 151,742 $ 162,242 $ 159,520 $ 183,147 3,277,872 3,483,521 3,622,132 3,872,740 3,807,788 4,371,773 979,087 1,040,514 1,081,917 1,156,772 1,137,371 1,305,831 458,338 487,094 506,476 541,518 532,436 611,297 315,036 334,801 348,123 372,209 365,967 420,1.72 13,202,642 9,181,350 8,451,134 17,002,961 7,903,949 8,007,514 233,993 - 53,643 1,537,175 73,000 - 18,604,289 14,673,216 14,215,167 24,645,617 13,980,032 14,899,734 29,054,280 32,602,743 36,025,403 35,400,103 34,022,544 35,990,349 3,396,485 3,767,543 4,546,742 4,678,089 4,589,026 4,618,491 4,509 3,005 17,302 7,716 16,327 49,086 - - 1,725,900 1,796,262 2,056,711 2,903,853 506,359 511,404 641,826 1,174,477 1,217,580 1,226,741 125,683 - - 2,531,225 - - 1,120,920 839,464 4,834,355 - 2,241,040 4,517,598 34,208,236 37,724,159 47,791,528 45,587,872 44,143,228 49,306,118 52,812,525 52,397,375 62,006,695 70,233,489 58,123,260 64,205,852 (72,689,512) (70,119,398) (71,038,338) (61,037,748) 4,441,207 3,942,590 11,925,326 8,181,289 (68,248,305) $ (66,176,808) $ (59,113,012) $ (52,856,459) 123 (71,168,701) (76,872,091) 5,026,807 8,235,580 (66,141,894) $ (68,636,511) 16 -5 CiTy OF BAYTOWN, TF AS CHANGES INNET POSITION (Continued) Last Ten Fiscal Years (Accrual Basis of Accounting) General Revenues and Other Changes in Net Position Governmental activities: Taxes: Property taxes Sales and hotel/motel taxes Franchise taxes Industrial district payments Investment earnings Miscellaneous income Transfers, net Total Governmental Activities Business -type activities: Investment earnings Miscellaneous Transfers, net Total Business -Type Activities Total Primary Government Changes in Net Position Governmental activities Business -type activities Total Primary Government Changes in Net Position 16 -6 2005 $ 15,344,175 9,724,993 3,196,447 16,870,355 1,581,491 2,720,882 1,519,299 50,957,642 910,808 63,944 (1,519,299) (544,547) 50,413,095 2006 2007 $ 16,065,176 10,439,285 4,227,213 17,275,592 2,659,933 2,366,908 2,288,164 55,322,271 2,185,441 318,974 (2,288,164) 216,251 55,538,522 $ 16,976,846 14,011,632 3,846,484 18,400,449 3,103,114 1,401,417 2,497,957 60,237,899 3,696,015 1,230,159 (2,497,957) 2,428,217 62,666,116 2008 $ 18,447,192 14,659,564 3,911,211 19,241,209 2,321,652 1,677,695 2,498,087 62,756,610 2,702,036 2,377,028 (2,498,087) 2,580,977 65,337,587 6,395,742 6,279,719 12,090,820 12,346,771 5,431,545 6,689,046 8,766,368 9,586,966 $ 11,827,287 $ 12,968,765 124 $ 20,857,188 $ 21,933,737 2009 2010 2011 2012 2013 2014 $ 20,864,156 $ 20,531,721 $ 18,470,910 $ 20,121,463 16,185,851 14,948,919 15,576,815 17,343,951 4,265,055 3,485,310 3,994,547 3,800,997 21,129,127 23,026,843 25,496,842 27,403,488 962,771 434,687 431,038 238,038 2,481,973 1,978,083 2,472,446 1,496,293 2,399,719 2,902,580 (16,088,839) (16,735,496) 68,288,652 67,308,143 50,353,759 53,668,734 $ 21,128,244 18,558,609 3,825,432 28,339,356 628,564 1,777,705 2,750,047 77,007,957 $ 21,788,376 20,494,629 4,053,895 29,379,711 699,761 2,469,911 (7,571,502) 71,314,781 870,575 339,306 422,355 154,808 265,092 240,616 3,331,218 2,948,592 - - - - (2,399,719) (2,902,580) 16,088,839 16,735,496 (2,750,047) 7,571,502 1,802,074 385,318 16,511,194 16,890,304 (2,484,955) 7,812,118 70,090,726 67,693,461 66,864,953 70,559,038 74,523,002 79,126,899 (4,400,860) (2,811,255) (20,684,579) (7,369,014) 5,839,256 (5,557,310) 6,243,281 4,327,908 28,436,520 25,071,593 2,541,852 16,047,698 $ 1,842,421 $ 1,516,653 $ 7,751,941 $ 17,702,579 $ 8,381,108 $ 10,490,388 16 -7 125 CI'T'Y OF BAYTOWN, TFXAS TAXREVENUES BY SOURCE, GOVERNMENTAL ACTIVITIES Last Ten Fiscal Years (Accrual Basis of Accounting) Function 2005 2006 2007 2008 Property taxes $ 15,344,175 $ 16,065,176 $ 16,976,846 $ 18,447,192 Sales and hotel /motel taxes 9,724,993 10,439,285 14,011,632 14,659,564 Franchise taxes 3,196,447 4,227,213 3,846,484 3,911,211 Industrial in- lieu -of -taxes 16,870,355 17,275,592 18,400,449 19,241,209 Total $ 45,135,970 $ 48,007,266 $ 53,235,411 $ 56,259,176 16 -8 126 2009 2010 2011 2012 2013 2014 $ 20,864,156 $ 20,531,721 $ 18,470,910 $ 20,121,463 $ 21,128,244 $ 21,788,376 16,185,851 14,948,919 15,576,815 17,343,951 18,558,609 20,494,629 4,265,055 3,485,310 3,994,547 3,800,997 3,825,432 4,053,895 21,129,127 23,026,843 25,496,842 27,403,488 28,339,356 29,379,711 $ 62,444,189 $ 61,992,793 $ 63,539,114 $ 68,669,899 $ 71,851,641 $ 75,716,611 16 -9 127 CITY OF BAYTOWN, ` E:xAS FUND BALANCES, GOVERNMENTAL FUNDS Last Ten Fiscal Years (Modified Accrual Basis of Accounting) 2005 2006 2007 2008 General fund: Nonspendable $ 959,335 $ 393,500 $ 14,017 $ 4,641 Unassigned 14,680,301 16,065,063 19,734,391 15,843,577 Total General Fund $ 15,639,636 $ 16,458,563 $ 19,748,408 $ 15,848,218 All Other Governmental Funds: Nonspendable and restricted $ 33,518,414 $ 32,467,767 $ 33,625,388 $ 42,919,171 Unassigned, reported in special revenue fiends - - - - Total All Other Governmental Funds $ 33,518,414 $ 32,467,767 $ 33,625,388 $ 42,919,171 16 -10 128 2009 2010 2011 2012 2013 2014 $ 936 $ 169,624 $ 2,235 $ 220,522 $ 2,432 $ 5,651 16,679,153 17,854,264 19,387,708 21,942,516 23,644,132 24,401,167 $ 16,680,089 $ 18,023,888 $ 19,389,943 $ 22,163,038 $ 23,646,564 $ 24,406,818 $ 41,517,086 $ 30,637,159 $ 25,357,611 $ 29,983,278 $ 32,422,912 $ 35,690,127 (4,484,253) (705,793) (2,144,485) - - - $ 37,032,833 $ 29,931,366 $ 23,213,126 $ 29,983,278 $ 32,4225912 $ 35,690,127 16 -11 129 Revenues Taxes Licenses and permits Charges for services Fines and forfeitures Intergovernmental Investment earnings Otherrevenues CITY OF BAYTOWN, Te AS CHANGES IN FUND BALANCES, GO VERNMENTAL FUNDS Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Total Revenues Expenditures General government Public safety Public works Public health Parks, recreation, and culture Capital outlay Debt service: Principal Payment to bond escrow agent Interest Issuance costs Total Expenditures (Deficiency) of Revenues (Under) Expenditures Other Financing Sources Uses Transfers in Transfers out Debt issued Premium on refunded bonds Premium on bonds Payment to bond escrow agent Total Other Financing Sources Fiscal Year 2005 2006 2007 2008 $ 45,085,265 $ 47,867,459 $ 53,035,426 $ 56,142,813 691,096 1,004,601 1,103,462 1,266,293 1,857,755 1,657,473 1,841,588 2,031,882 3,025,647 2,590,884 2,050,463 2,600,234 6,365,752 6,565,100 2,470,192 8,601,399 1,514,693 2,548,099 2,929,591 2,180,999 1,430,402 1,575,506 1,401,417 1,677,695 59,970,610 63,809,122 64,832,139 74,501,315 10,776,015 12,008,362 12,177,560 19,168,075 26,873,652 28,922,600 26,601,574 28,448,789 4,134,898 6,750,873 3,648,853 6,297,505 958,435 1,107,306 1,187,748 1,745,951 5,325,058 5,853,608 5,934,613 6,073,295 8,133,822 8,730,301 10,768,555 11,573,473 7,185,000 4,995,000 5,235,000 6,036,221 2,976,287 2,939,710 2,947,291 2,654,380 185,192 49,458 29,500 73,749 66,548,359 71,357,218 68,530,694 82,071,438 (6,577,749) (7,548,096) (3,698,555) (7,570,123) 7,069,722 5,140,378 4,505,705 9,902,966 (5,739,150) (3,040,941) (2,103,614) (7,483,207) 12,800,000 5,215,000 1,625,106 12,890,000 5,743 - - - 1,164 1,939 - - (7,701,773) - - - 6,435,706 7,316,376 4,027,197 15,309,759 Net Change in Fund Balances $ (142,043) $ (231,720) $ 328,642 $ 7,739,636 Debt service as a percentage of noncapital expenditures 17.40% 12.67% 14.17% 13.37% 16 -12 130 Fiscal Year 2009 2010 2011 2012 2013 2014 $ 61,987,534 $ 61,847,746 $ 63,803,207 $ 68,613,205 $ 71,412,597 $ 76,037,374 1,066,981 1,196,580 923,871 1,261,683 1,487,239 1,665,982 2,014,938 6945539 1,951,435 2,167,437 1,862,802 2,446,596 2,0855735 3,600,747 25835,084 2,676,361 2,653,042 2,779,642 13,436,635 9,181,350 8,504,777 17,002,961 7,976,949 8,007,514 899,362 412,651 413,708 228,271 628,564 699,601 2,481,973 1,978,083 25472,446 1,496,293 1,777,705 2,469,911 83,973,158 78,911,696 80,904,528 93,446,211 87,798,898 94,106,620 27,823,804 19,864,495 16,305,601 18,086,658 22,112,626 22,052,424 31,091,963 32,695,166 33,030,194 34,759,167 35,931,532 40,149,536 4,265,955 5,5245041 7,620,588 6,041,762 12,140,511 7,567,629 1,816,595 2,093,632 25025,190 2,097,100 25157,928 2,211,409 6,341,923 6,892,095 6,797,043 7,287,529 7,232,586 7,737,412 24,603,366 18,874,965 21,213,893 24,026,301 14,699,587 15,379,097 5,985,256 6,534,952 7,179,657 7,025,465 5,720,963 6,607,061 - - - - - 91593,273 3,325,192 2,851,170 2,803,734 3,207,221 3,561,552 3,801,444 88,555 211,222 252,760 306,526 278,160 325,255 105,342,609 95,541,738 97,228,660 102,837,729 103,835,445 115,424,540 (21,369,451) (16,630,042) (16,324,132) (9,391,518) (16,0365547) (21,317,920) 4,499,671 8,631,417 5,838,266 10,884,230 9,207,896 20,118,032 (25879,831) (5,9115765) (6,384,844) (15,871,347) (5,131,440) (24,142,524) 55630,293 17,933,100 22,390,000 30,2255000 16,800,000 31,099,696 - 107,342 766,072 2,204,993 - - - - - - 2835150 1,864,050 - (8,069,794) (5,312,193) (8,508,111) - (35593,865) 7,250,133 12,690,300 17,297,301 18,934,765 21,159,606 25,345,389 $ (14,119,318) $ (3,939,742) $ 973,169 $ 9,543,247 $ 5,123,059 $ 4,027,469 11.10% 12.49% 10.75% 11.18% 11.34% 10.44% 16 -13 131 • c 7*Lmy � TAX RE VENUE, S B Y SO UR CE, GO VERNMENTAL A CTIVITIES Last Ten Fiscal Years (Modified Accrual Basis of Accounting) Function Property taxes Sales and hotel taxes Franchise taxes Industrial in- lieu -of -taxes Total 2005 $ 15,293,470 9,724,993 3,196,447 16,870,355 $ 45,085,265 16 -14 132 2006 2007 2008 $ 15,925,369 $ 15,865,191 $ 18,330,829 10,439,285 4,227,213 17,275,592 $ 47,867,459 10,439,285 4,227,213 17,275,592 $ 47,807,281 14,659,564 3,911,211 19,241,209 $ 56,142,813 2009 2010 2011 $ 20,407,501 $ 20,386,674 $ 18,735,003 16,185,851 16,185,851 15,576,815 4,265,055 4,265,055 3,994,547 21,129,127 21,129,127 25,496,842 $ 61,987,534 $ 61,966,707 $ 63,803,207 2012 2013 $ 20,064,769 17,343,951 3,800,997 27,403,488 $ 68,613,205 20,694,270 18,558,609 3,825,432 28,334,286 $ 71,412,597 2014 $ 22,109,139 20,494,629 4,053,895 29,379,711 $ 76,037,374 16 -15 133 CITY OF BAYTOWN, TExAS ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY Last Ten Fiscal Years Taxable value as a percentage of assessed value 80.0% 73.1% Total tax rate $ 0.73703 $ 0.73703 (1) Assessed valuations are considered to be 100 percent of actual valuations. 16 -16 134 71.6% 81.0% $ 0.73703 $ 0.73703 Fiscal Year 2005 2006 2007 2008 Real assessed value $ 2,127,989,730 $ 2,382,435,518 $ 2,661,656,747 $ 2,577,257,056 Personal assessed value 460,761,590 536,062,697 549,496,484 471,658,764 Total assessed value (1) 2,588,751,320 2,918,498,215 3,211,153,231 3,048,915,820 Less: real property exemptions (516,611,740) (785,578,290) (910,929,124) (577,912,543) Taxable value $ 2,072,139,580 $ 2,132,919,925 $ 2,300,224,107 $ 2,471,003,277 Taxable value as a percentage of assessed value 80.0% 73.1% Total tax rate $ 0.73703 $ 0.73703 (1) Assessed valuations are considered to be 100 percent of actual valuations. 16 -16 134 71.6% 81.0% $ 0.73703 $ 0.73703 16 -17 135 Fiscal Year 2009 2010 2011 2012 2013 2014 $ 3,113,666,103 $ 3,065,166,229 $ 3,015,384,493 $ 2,926,000,599 $ 2,939,825,902 $ 3,014,917,703 546,159,699 555,950,392 350,698,140 411,118,921 436,801,409 503,811,955 3,659,825,802 3,621,116,621 3,366,082,633 3,337,119,520 3,376,627,311 3,518,729,658 (967,105,346) (972,555,660) (924,359,699) (928,173,569) (886,164,075) (898,967,084) $ 2,441,722,934 $ 2,408,945,951 $ 2,490,463,236 $ 2,648,560,961 $ 2,692,720,456 $ 2,619,762,574 73.6% 73.1% 72.5% 72.2% 73.8% 74.5% $ 0.78703 $ 0.78703 $ 0.78703 $ 0.82203 $ 0.82203 $ 0.82203 16 -17 135 CI`P'Y OF BAYT'OiI N, 'T ExAS PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS Last Ten Fiscal Years 2005 Fiscal Year 2006 2007 2008 City of Baytown by fund General fund $ 0.45700 $ 0.45700 $ 0.45700 $ 0.45700 Debt service fined 0.28003 0.28003 0.28003 0.28003 Total $ 0.73703 $ 0.73703 $ 0.73703 $ 0.73703 Harris County $ 0.39986 $ 0.40239 $ 0.40240 $ 0.39239 Harris County Flood Control District 0.03322 0.03241 0.03241 0.03106 Port of Houston Authority 0.01474 0.01302 0.01302 0.01437 Harris County Hospital District 0.19216 0.19216 0.19216 0.19216 Harris County Dept. of Education 0.00629 0.00629 0.00629 0.00585 Goose Creek Independent School District 1.68371 1.72750 1.59562 1.30196 Lee Junior College District 0.20841 0.20678 0.20228 0.20678 Total Direct and Overlapping Rates $ 3.27542 $ 3.31758 $ 3.18121 $ 2.88160 Tax rates per $100 of assessed valuation Source: Harris County Appraisal District 16 -18 136 Fiscal Year 2009 2010 2011 2012 2013 2014 $ 0.45700 $ 0.45700 $ 0,45700 $ 0.42578 $ 0.43658 $ 0.43713 0.33003 0.33003 0,33003 0,39625 0.38545 $ 0.38490 $ 0.78703 $ 0.78703 $ 0.78703 $ 0.82203 $ 0.82203 $ 0.82203 $ 0.38923 $ 0.39224 $ 0,38805 $ 0.39117 0.40021 $ 0.41455 0.03086 0.02922 0.02923 0.02809 0.02809 $ 0.02827 0,01773 0.01636 0.02054 0.01856 0.19216 $ 0.17160 0.19216 0.19216 0.19216 0.19216 0,18216 $ 0.17000 0.00584 0.00605 0.00658 0.00568 0.00662 $ 0.00636 1.28213 1.28213 1.30213 1.33213 1.33213 $ 1.38679 0.20588 0.22120 0.25200 0.25200 0.24100 $ 0.26070 $ 2.91086 $ 2.92639 $ 2.97772 $ 3.04182 $ 3.20440 $ 3.26030 16 -19 137 BAYTOWN S 16 -20 Property Taxpayer CenterPoint Energy Inc. Exxon Mobil Corp. LCY Elastomers LP TPC Group Inc. Wal Mart Foothills Texas Inc. MREF Villas LLC AHC Goose Creek LLC 2008 Baker Rd. 2012 Baker R II LTD Verizon Southwest Continental Airlines, Inc Valero Marketing & Supply Car Son Bay LP Memorial NW Pavillion LTD Camden Property Trust Subtotal Other Taxpayers CITY OF BAYTOWN, TExAs PRINCIPAL PROPERTY TAXPAYERS Current Year and Nine Years Ago Fiscal Year 243,475,274 2,376,287,300 Total $ 2,619,762,574 9.29% 318,685,030 15.11% 90.71% 1,753,454,550 84.89% 100.00% $ 2,072,139,580 100.00% Source: Goose Creek Independent School District Tax Office *A sigiuficant 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. 16 -21 139 2014 2005 % of % of Taxable Taxable Taxable Taxable Assessed Assessed Assessed Assessed Value Rank Value Value Rank Value $ 48,844,569.00 1 1.86% $ 57,784,828 2 2% 31,161,035 2 1.19% 140,711,926 * 1 7.01% 29,213,072 3 1.12% 9,537,454 10 0.45% 23,865,498 4 0.91% - n/a n/a 19,994,151 5 0.76% 24,039,291 4 0.76% 19,780,116 6 0.76% - n/a n/a 19,716,000 7 0.75% - n/a n/a 18,005,435 8 0.69% - n/a n/a 17,294,358 9 0.66% - n/a n/a 15,601,040 10 0.60% - n/a n/a - n/a n/a 24,750,800 3 1.34% - n/a n/a 16,970,170 5 0.76 % - n/a n/a 12,349,160 6 0.67% - n/a n/a 11,945,301 7 0.64% - n/a n/a 10,646,100 8 0.56% - n/a n/a 9,950,000 9 0.50% 243,475,274 2,376,287,300 Total $ 2,619,762,574 9.29% 318,685,030 15.11% 90.71% 1,753,454,550 84.89% 100.00% $ 2,072,139,580 100.00% Source: Goose Creek Independent School District Tax Office *A sigiuficant 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. 16 -21 139 CITY OF BAYTOWN, 'TEXAS PROPERTY TAX LEVIES AND COLLECTIONS Last Ten Fiscal Years percentage of current levy Outstanding delinquent taxes Outstanding delinquent taxes as percentage of current levy 16 -22 $ 120,502 $ 125,977 $ 127,157 $ 138,568 0.79% 0.80% 0.75% 0.77 % 140 Fiscal Year 2005 2006 2007 2008 Tax levy $ 15,272,290 $ 15,720,260 $ 16,953,342 $ 18,107,174 Current tax collected 14,623,305 15,156,541 15,933,127 17,333,357 Percent of current tax collections 95.75% 96.41% 93.98% 95.73% Delinquent tax collections 528,483 437,742 893,058 635,249 Total tax collections $ 15,151,788 $ 15,594,283 $ 16,826,185 $ 17,968,606 Total collections as a 99.21% 99.20% 99.25% 99.23% percentage of current levy Outstanding delinquent taxes Outstanding delinquent taxes as percentage of current levy 16 -22 $ 120,502 $ 125,977 $ 127,157 $ 138,568 0.79% 0.80% 0.75% 0.77 % 140 Fiscal Year 2009 2010 2011 2012 2013 2014 $ 20,687,000 $ 20,578,993 $ 18,723,249 $ 19,590,385 $ 20,289,862 $ 21,420,205 19,456,285 19,434,196 17,972,214 18,805,563 19,510,785 20,706,861 94.05% 94.44% 95.99% 95.99% 96.16% 96.67% 1,052,664 895,046 472,244 410,121 327,119 - $ 20,508,949 $ 20,329,242 $ 18,444,458 $ 19,215,684 $ 19,837,904 $ 20,706,861 99.14% 98.79% 98.51% 98.09% 97.77% 96.67% $ 178,051 $ 249,751 $ 278,791 $ 374,701 $ 451,958 $ 713,344 0.86% 1.21% 1.49% 1.91% 2.23% 3.33% 16 -23 141 CITY OF BAYTOWN, 'T ExAS RATIOS OF OUTSTANDING DEBT BY TYPE Last Ten Fiscal Years Business -Type Activities: Revenue bonds 15,715,000 Fiscal Year 12,025,000 10,050,000 Certificates of obligation 2005 2006 2007 2008 Governmental Activities: - - (40,779) (37,016) General obligation bonds $ 49,700,000 $ 51,560,000 $ 48,045,000 $ 57,035,000 Certificates of obligation 10,880,000 9,515,000 9,085,000 7,510,000 Alternative minimum tax bonds 2,255,000 1,980,000 1,690,000 1,385,000 Capital leases - - 589,947 333,726 Premiums 8,933 8,405 7,867 7,329 Business -Type Activities: Revenue bonds 15,715,000 13,910,000 12,025,000 10,050,000 Certificates of obligation 42,600,000 32,165,000 83,270,000 109,610,000 Discounts - - (40,779) (37,016) Premiums - - - - Total Primary Government T 121,158,933 $ 109,138,405 $ 154,672,035 $ 185,894,039 Percentage of personal income 5.0% 5.3% 8.0% 9.8% Per capita $ 1,708 $ 1,520 $ 2,126 $ 2,502 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. 16 -24 142 Fiscal Year 2009 2010 2011 2012 2013 2014 105,165,000 94,820,000 87,030,000 73,120,000 85,315,000 $ 52,615,000 $ 52,343,100 $ 62,836,800 $ 78,939,100 $ 92,419,850 $ 104,834,650 8,690,000 12,850,000 12,785,000 13,140,000 10,945,000 10,320,000 1,065,000 725,000 375,000 - - - 3,538,763 3,353,811 3,150,454 2,874,038 2,667,325 2,579,696 6,791 106,638 860,245 3,014,470 3,077,237 4,702,742 7,985,000 11,431,900 8,268,200 5,650,900 4,145,150 2,695,350 105,165,000 94,820,000 87,030,000 73,120,000 85,315,000 83,940,000 (33,263) - - - - - - 103,491 91,077 78,663 473,537 866,564 $ 179,032,291 $ 175,733,940 $ 175,396,776 $ 176,817,171 $ 199,043,099 $ 209,939,002 11.8% 11.2% 11.3% 10.3% 12.5% 11.5% $ 2,392 $ 2,320 $ 2,425 $ 2,409 $ 2,692 $ 2,783 16 -25 143 CITY OF BAYTOWN, 'TEXAS RATIO OF GENERAL BONDED DEBT OUTSTANDING Last Ten Fiscal Years Fiscal Year Ratio of Net Bonded Debt to Assessed Value Population Net Bonded Debt per Capita 16 -26 2.95% 70,512 868 $ 144 2.89% 2.52% 2.64% 71,358 72,215 73,959 863 $ 802 $ 883 2005 2006 2007 2008 Net Taxable Assessed Value All property $ 2,072,139,580 $ 2,132,919,925 $ 2,300,224,107 $ 2,471,003,277 Net Bonded Debt Gross bonded debt 62,843,933 63,063,405 58,827,867 65,937,329 Less debt service funds 1,673,675 1,489,010 922,394 596,117 Total Net Bonded Debt $ 61,170,258 $ 61,574,395 $ 57,905,473 $ 65,341,212 Ratio of Net Bonded Debt to Assessed Value Population Net Bonded Debt per Capita 16 -26 2.95% 70,512 868 $ 144 2.89% 2.52% 2.64% 71,358 72,215 73,959 863 $ 802 $ 883 16 -27 145 Fiscal Year 2009 2010 2011 2012 2013 2014 $ 2,692,720,456 $ 2,648,560,961 $ 2,441,722,934 $ 2,408,945,951 $ 2,490,463,236 $ 2,619,762,574 62,376,791 66,024,738 76,857,045 95,093,570 106,442,087 119,857,392 786,092 488,131 292,736 1,229,116 3,715,519 5,486,465 $ 61,590,699 $ 65,536,607 $ 76,564,309 $ 93,864,454 $ 102,726,568 $ 114,370,927 2.29% 2.47% 3.14% 3.90% 4.12% 4.37% 74,845 75,743 72,339 73,413 72,418 73,972 $ 823 $ 865 $ 1,058 $ 1,279 $ 1,419 $ 1,546 16 -27 145 BAYTOWN S 16 -28 CITY OF BAYTOWN, TF AS DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT For the Year Ended September 30, 2014 Source: Harris County (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 deten3ining 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. 16 -29 147 Estimated Net Bonded Estimated Share of Debt Percentage Overlapping Outstanding Applicable (1) Debt Governmental Unit Debt repaid with property taxes Harris County (2) $ 2,564,448,204 0.80% $ 20,515,586 Harris County Dept of Education 7,410,000 0.80% 59,280 Harris County MUD #459 1,750,000 100.00% 1,750,000 Goose Creek Independent School District 465,085,000 39.96% 185,847,966 Lee Junior College District 48,915,000 40.42% 19,771,443 Port of Houston Authority 717,624,397 0.80% 5,740,995 Chambers County (2) 15,835,000 6.98% 1,105,283 Subtotal, overlapping debt 3,821,067,601 234,790,553 City direct debt 122,437,088 100% 122,437,088 Total Direct and Overlapping Debt $ 357,227,641 Source: Harris County (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 deten3ining 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. 16 -29 147 CITY OF BAYTOWN, TExAS LEGAL DEBT MARGIN INFORMATION Last Ten Fiscal Years Total net debt applicable to the limit as a percentage of debt limit 29.52% 28.86% 25.46% 26.44% Legal Debt Margin Calculation for Fiscal Year 2014 Fiscal Year $ 2,619,762,574 Debt limit (10 % of assessed value) 2005 2006 2007 2008 119,857,392 Less: amount set aside for Debt limit $ 207,213,958 $ 213,291,993 $ 227,377,841 $ 247,100,328 Total net debt applicable to limit 61,161,325 61,565,990 57,897,606 65,333,883 Legal Debt Margin $ 146,052,633 $ 151,726,003 $ 169,480,235 $ 181,766,445 Total net debt applicable to the limit as a percentage of debt limit 29.52% 28.86% 25.46% 26.44% Legal Debt Margin Calculation for Fiscal Year 2014 Assessed value $ 2,619,762,574 Debt limit (10 % of assessed value) 261,976,257 Debt applicable to limit: General obligation bonds 119,857,392 Less: amount set aside for repayment of general obligation debt (5,486,465) Total net debt applicable to limit $ 114,370,927 Legal debt margin $ 147,605,330 Note: The City's Home Rule Charter (1983), Section 7.07 limits all bonded debt to no more than 10 percent of the assessed valuation. 16-30 148 Fiscal Year 2009 2010 2011 2012 2013 2014 $ 269,272,046 $ 264,856,096 $ 244,172,293 $ 240,894,595 $ 249,046,324 $ 261,976,257 61,590,699 65,918,100 75,996,800 95,093,570 106,442,087 114,370,927 $ 207,681,347 $ 198,937,996 $ 168,175,493 $ 145,801,025 $ 142,604,237 $ 147,605,330 22.87% 24.89% 31.12% 39.48% 42.74% 43.66% 16 -31 149 CITY OF BAYTOWN, TExAS PLEDGED REVENUE COVERAGE (WATER AND SEWER FUND) Last Ten Fiscal Years (1) Total operating expenses less depreciation (2) Includes revenue bonds only 16 -32 150 Fiscal Year 2005 2006 2007 2008 Gross Revenues $ 22,102,730 $ 25,032,317 $ 28,764,540 $ 26,269,326 Operating Expenses (1) 12,195,906 12,762,643 19,617,174 14,379,665 Net Revenues Available for Debt Service $ 9,906,824 $ 12,269,674 $ 9,147,366 $ 11,889,661 Debt Service Requirements (2) Principal $ 2,970,000 $ 3,510,000 $ 4,440,000 $ 5,135,000 Interest 2,340,842 2,681,200 3,749,409 4,707,217 Total $ 5,310,842 $ 6,191,200 $ 8,189,409 $ 9,842,217 Coverage 1.87 1.98 1.12 1.21 (1) Total operating expenses less depreciation (2) Includes revenue bonds only 16 -32 150 2009 2010 28,951,379 $ 30,793,030 Fiscal Year 2011 2012 2013 $ 33,456,570 $ 35,369,368 $ 34,022,544 2014 $ 35,990,349 16,760,578 18,838,982 20,866,590 22,553,420 22,570,370 23,234,448 $ 12,190,801 $ 11,954,048 $ 12,589,980 $ 12,815,948 $ 11,452,174 $ 1.2,755,901 $ 6,510,000 $ 3,163,700 $ 2,617,300 $ 1,505,750 $ 1,620,000 $ 2,380,000 4,733,526 4,198,917 4,025,737 3,274,771 3,123,765 3,224,871 $ 11,243,526 $ 7,362,617 $ 6,643,037 $ 4,780,521 $ 4,743,765 $ 5,604,871 1.08 1.62 1.90 2.68 2.41 2.28 16 -33 151 CI'T'Y OF BAYTOWN, ` ExAS DEMO GRAPHIC AND ECONOMIC STATISTICS Last Ten Fiscal Years Data sources: (1) Years 2002 -2009: City of Baytown P1arming Department projection. Years 2010 and 2011: 2010 Census. (2) City of Baytown's per capita personal income in Houston- Sugarland-B aytown MSA figures for years 2001 to 2008. Years 2009 to 2011: - American FactFinder. (3) Wikipedia - Baytown, Texas (4) Goose Creek Consolidated Independent School District (5) Texas Workforce Commission 16 -34 152 Fiscal Year 2005 2006 2007 2008 Population (1) 70,512 71,358 72,215 73,959 Personal income $2,388,452,976 $2,044,906,206 $1,923,952,030 $1,887,655,557 Per capita personal income (2) $ 33,873 $ 28,657 $ 26,642 $ 25,523 Median age (3) 30.6 35.0 30.9 31.0 Education level in years of schooling (3) 14.8 14.8 14.8 14.8 School enrollment (4) 20,161 20,224 20,352 20,697 Unemployment rate (5) 7.40% 6.30 % 5.80% 7.40% Data sources: (1) Years 2002 -2009: City of Baytown P1arming Department projection. Years 2010 and 2011: 2010 Census. (2) City of Baytown's per capita personal income in Houston- Sugarland-B aytown MSA figures for years 2001 to 2008. Years 2009 to 2011: - American FactFinder. (3) Wikipedia - Baytown, Texas (4) Goose Creek Consolidated Independent School District (5) Texas Workforce Commission 16 -34 152 Fiscal Year 2009 2010 2011 2012 2013 2014 74,845 75,743 72,339 73,413 73,950 75,424 $1,513,740,125 $1,575,984,601 $1,546,318,464 $1,709,495,118 $1,588,963,650 $1,822,625,836 $ 20,225 $ 20,807 $ 21,376 $ 23,286 $ 21,487 $ 24,165 31.0 31.0 31.0 31.0 31.0 31.0 14.8 14.8 14.8 14.8 14.8 14.8 20,839 21,136 21,516 21,793 21,663 21,723 11.50% 11.00% 11.60% 9.50% 8.60% 6.40% 16 -35 153 BAYTOWN S 16 -36 CITY OF BAYTOWN, TEXAS PRINCIPAL EMPLOYERS Current Fiscal Year and Nine Years Ago Employer Exxon Mobil- Baytown Complex Goose Creek Consolidated Independent School District San Jacinto Methodist Hospital Bayer Corporation JSW Steel City of Baytown Chevron Phillips Chemical Company Wal -Mart Distribution Center Lee College Home Depot Distribution Center TMK -IPSCO Exel Logistics Fiscal Year 2014 2005 Percentage Percentage of Total City of Total City Employees Rank Employment Employees Rank Employment 3,785 1 11.89% 4,067 1 13.43% 3,012 2 9.46% 2,377 2 7.85% 1,687 3 5.30% 1,357 4 4.48% 1,100 4 3.46% 1,650 3 5.45% 800 5 2.51% n/a n/a n/a 789 6 2.48% 664 5 2.19% 685 7 2.15% 640 6 2.11% 600 8 1.88% n/a n/a n/a 390 9 1.23% 359 7 1.19% 325 10 1.02% n/a n/a n/a 245 11 0.77% n/a n/a n/a 200 12 0.63% n/a n/a n/a Total 13,618 42.78% 11,114 Source: Baytown Economic Development Foundation, City of Baytown and Lee College. 36.70% 16 -37 CITY OF BAYTOWN, TExA FULL -TIME EQUIVALENT CITYEMPLOYEES BYFUNCTION Last Ten Fiscal Years Fiscal Year Program Funds: Emergency management 2005 2006 2007 2008 General Fund: 12.00 11.06 6.50 5.25 General government 76.56 77.50 79.50 82.65 Public safety 18.00 12.00 - - Police - 1.00 - - Officers 117.00 124.00 124.00 129.00 Civilians 54.00 54.00 57.00 52.00 Fire - - 14.00 15.00 Firefighters and officers 84.50 90.50 90.50 90.50 Civilians 6.00 6.00 6.00 6.00 Other public safety 43.00 45.00 45.00 47.00 Public works 46.50 46.50 49.50 50.50 Public health 8.19 9.19 12.75 24.00 Parks, recreation, and culture 55.00 55.00 67.00 60.00 General Fund Total 490.75 507.69 531.25 541.65 Hotel /Motel Fund - - - - Enterprise Fund: Aquatics - - - - Water and sewer 101.00 101.00 108.00 111.85 Sanitation 11.50 9.50 9.50 9.50 Storm water utility 2.00 2.00 2.00 2.00 Internal service 12.00 12.00 12.00 12.00 Enterprise Fund Total 126.50 124.50 131.50 135.35 Program Funds: Emergency management 1.50 1.50 1.50 2.50 Community development block grant 12.00 11.06 6.50 5.25 Harris County organized crime and narcotics task force 18.00 12.00 - - Organized crime unit transitional - 1.00 - - High intensity drug trafficking area 1.25 1.25 1.25 1.25 Miscellaneous police 3.00 3.00 3.00 3.00 Crime control and prevention district - - 14.00 15.00 Fire control, prevention and emergency medical services district - - 1.00 1.00 Municipal court special revenue 1.00 - 1.00 1.00 Wetlands education and recreation center 1.00 1.00 1.00 2.00 Capital improvement program 2.00 2.00 2.00 2.00 CIPF -water and sewer 1.00 1.00 - - Odd trust and agency 1.00 1.00 - - MDD Baytown Nature Center Workers' compensation - 1.00 1.00 1.00 Program Funds Total 41.75 35.81 32.25 34.00 Total 659.00 668.00 695.00 711.00 16 -38 156 Fiscal Year 2009 2010 2011 2012 2013 2014 87.65 91.40 91.40 92.40 92.40 93.40 129.00 129.00 129.00 1 31.00 137.00 143.00 52.00 51.00 51.00 49.00 49.00 50.00 101.00 101.00 1.06.00 106.00 112.00 140.00 6.00 6.00 6.00 6.00 6.00 10.00 50.00 50.00 50.00 49.00 53.00 26.00 50.50 49.50 49.50 44.50 44.50 43.50 23.00 23.00 23.00 22.00 23.00 23,00 64.00 65.00 65.00 64.00 64.00 64.00 563.15 565.90 570.90 563.90 580.90 592.90 0.50 - - 1.00 1.00 2.00 - - - 2.00 2.00 3.00 113.85 113.85 113.85 116.85 117.85 122.85 9.50 12.50 12.50 12.50 12.50 13.50 2.00 3.00 3.00 4.00 4.00 4.00 12.00 12.00 12.00 12.00 12.00 12.00 1.37.35 141.35 141.35 147.35 148.35 155.35 4.75 4.50 4.50 4.50 4.50 4.50 0.25 0.25 0.25 0.25 0.25 0.25 3.00 3.00 3.00 4.00 4.00 4.00 15.00 15.00 15.00 15.00 15.00 1.5.00 1.00 1.00 1.00 1.00 2.00 2.00 1.00 1.00 1.00 - 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 3.00 3.00 3.00 3.00 3.00 3.00 - - - - - 1.00 2.00 3.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 31.00 30.75 30,75 30.75 36.75 38.75 732.00 738.00 743.00 743.00 767.00 789.00 16 -39 157 CITY OF BAYTOWN, TEXAv OPERATING INDICA TORS T Y F UNCTION Last Ten Fiscal Years Fiscal Year 2005 2006 2007 2008 Function Police: Arrests 5,411 5,689 5,823 Accident reports 2,010 2,230 2,504 Citations 14,248 17,193 17,254 Offense reports 12,432 13,596 13,972 Calls for service 57,029 60,151 60,486 Fire: Medical responses 2,557 3,002 3,065 Fire /rescue incidents 1,882 1,967 2,069 Response times: One minute for turnout time 100% 100% 90% Four minutes or less for the arrival of the first arriving engine company for a fire 59% 45% 42% Eight minutes or less for the deployment of a full first alarm assignment at a fire suppression incident 53% 32% 28% Five minutes or less for the arrival of the first arriving engine company for a fire n/a n/a n/a Nine minutes or less for the deployment of a full first alarm assignment at a fire suppression incident n/a n/a n/a Water: Number of water customers 19,950 19,834 20,629 Source Trinity River Trinity River Trinity River Average daily water usage (millions of gallons) 12.45 11.83 9.15 Number of million gallons of surface water pumped 4,544 4,487 3,341 Number of million gallons of well water pumped 11.69 3.33 2.11 Peak daily consumption (millions of gallons) 17.80 15.76 11.44 Sewer: Number of sewer connections 19,047 19,280 20,055 Average daily treatment (millions of gallons) 11.04 10.18 13.39 Total consumption (billions of gallons) 4,297 3,715 4,886 Peak daily consumption (millions of gallons) 37.70 59.60 91.85 Data source: various City departments * In 2009, the new reporting software calculates the response times using the National Fire Protection Association 1710. 16 -40 158 4,919 2,374 15,344 13,780 53,468 3,241 2,336 60% 42% 48% n/a n/a 21,453 Trinity River 10.00 3,112 0.38 13.30 20,834 11.27 4,110 46.61 Fiscal Year 2009 2010 2011 2012 2013 2014 5,925 7,347 6,880 6,806 5,877 5,717 2,335 2,047 1,900 1,899 1,980 2,207 14,378 15,401 15,186 16,120 21,731 17,904 13,717 13,680 13,352 14,800 15,144 14,911 48,789 49,573 49,024 46,175 48,988 55,045 2,896 3,376 3,224 3,700 5,039 9,577 1,977 1,965 1,868 1,596 2,097 2,301 16 -41 159 '74% 74% 67 % 69.65% 65.86% 61.81% 69% 69% 73% 86.36 % 91.03 % 85.44% 21,678 21,804 21,903 22,104 22,212 22,417 Trinity River Trinity River Trinity River Trinity River Trinity River Trinity River 11.90 12.29 12.92 12.01 12.58 12.70 3,148 4,486 5,255 5,140 4,262 4,638 1.10 0.11 8.06 0.60 0.53 2.13 18.36 22.07 24.63 20.92 18.55 17.11 20,918 21,011 21,086 21,241 21,316 21,513 10.57 11.40 10.30 9.53 12.23 10.44 3,708 4,161 3,760 3,479 4.462 3,811 40.00 40.23 35.39 35.39 40.16 35.95 16 -41 159 CITY OF BAYTO'S N, TFxAS CAPITAL ASSET STATISTICS BYFUNCTION Last Ten Fiscal Years Fiscal Year Data source: various City departments 16 -42 160 2005 2006 2007 2008 Function Police: Stations 3 3 3 3 Patrol units 75 75 75 75 Fire stations 5 5 5 5 Other public works: Streets (miles) 288 375 379 404 Streetlights 4,013 4,038 4,358 4,481 Parks and recreation: Parks 45 45 45 45 Parks acreage 985 985 985 985 Parks - developed 490 490 490 490 Parks - undeveloped 495 495 495 495 Swimming pools 2 2 2 1 Spraygrounds 1 1 1 1 Baseball /softball diamonds 21 21 21 21 Tennis courts 10 10 10 8 Community centers 2 2 2 1 Water parks - - - - Quick soccer courts - - - - Water: Water mains (miles) 366 357 359 362 Fire hydrants 1,661 1,678 1,700 1,737 System capacity (millions of gallons) 26 MGD 26 MGD 26 MGD 26 MGD Sewer: Sanitary sewers (miles) 365 347 350 352 Storm sewers (miles) 180 170 172 173 Treatment plant capacity (millions of gallons) 16.2 MGD 16.2 MGD 16.2 MGD 16.2 MGD Data source: various City departments 16 -42 160 Fiscal Year 2009 2010 2011 2012 2013 2014 5 5 3 3 3 3 78 83 83 87 87 93 5 5 6 6 6 7 408 408 409 429 429 431 4,921 4,726 4,641 4,728 5,098 4,911 45 47 47 47 47 50 985 1,084 1,084 1,084 1,084 1,151 490 967 967 967 967 972 495 117 117 117 117 179 1 - 1 - - - 1 1 2 4 4 5 22 22 22 22 22 22 6 7 7 4 4 4 1 1 1 1 1 1 - 1 2 2 2 2 - - - 2 2 2 362 378 383 385 390 398 1,780 1,810 1,860 1,896 1,937 2,003 26 MGD 26 MGD 26 MGD 26 MGD 26 MGD 26 MGD 352 365 366 367 372 377 173 173 169 172 173 174 20.2 MGD 20.2 MGD 20.2 MGD 20.2 MGD 20.2 MGD 24.2 MGD 16 -43 161 BAYTOWN S 16 -44 BA YTO WN 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. 17 -1 BAYTOWN S 17 -2 BAYTOWN AREA WATER AUTHORITY (BAWA) ANNUAL PROGRAM OF SERVICES 2015 -16 ADOPTED BUDGET 17 -3 BAYTOWN AREA WATER AUTHORITY BOARD OF DIRECTORS BRENDA BRADLEY SMITH, President MIKE WILSON, Vice President WAYNE BALDWIN, Secretary LETICIA BRYSCH, Assistant Secretary BRANDON BENOIT, Director FRANK McKAY III, Director 17 -4 BAYTOWN AREA WATER AUTHORITY (BAWA) ORGANIZATION CHART 17 -5 August 19, 2015 BAYTOWN AREA WATER AUTHORITY 7425 Thompson Road, Baytown, Texas 77521 -1056 (281) 426 -3517 FAX (281) 426 -3519 President and Directors Baytown Area Water Authority Baytown, Texas It is my pleasure to present the 2015 -16 Adopted Budget for the Baytown Area Water Authority (BAWA). The Budget sets forth the revenues and appropriations for the fiscal year October 1, 2015 through September 30, 2016. The financial guidance provided by the Board has resulted in BAWA's ability to maintain a system that consistently provides a dependable and high quality water supply to the City of Baytown and surrounding communities. The assurance that we can meet the future water needs of our growing community is vital to our mission. To this end, this adopted budget continues to move forward the new BAWA East Water Treatment Plant, continues to address improvements to the current water treatment facility including replacement of the high service pump area of the plant. Additionally, toward this end we are adding personnel positions of one Chief Laboratory Technician and one Supervisory Control and Data Acquisition ( SCADA) Technician. The development of the new BAWA plant continues to progress with the focus on design. The design costs were split over two fiscal years: FY14 - $2.5 million and FY15 - $1.4 million. Construction should begin in FY16 with completion expected in the summer of 2017. This budget anticipates issuing $15 million in bonds to fund the initial construction phase. Included in this budget is $5,500,000 for the replacement of the high service pump area, $650,000 for SCADA upgrades, $200,000 for rehabilitation of the flocculation and sedimentation basins and $186,000 for a new transfer pump. Also included is $709,594 for new initiatives bringing that total to $1,500,000 for FYI 6. The City of Houston notified BAWA of a 4.4% rate increase effective April 1, 2015, for untreated water purchased from the City of Houston. The rates increased from $0.6232 to $0.6506 per 1,000 gallons. The City of Houston's Code of Ordinances provides that water and sewer rates be adjusted automatically each year in April to reflect the previous year's percentage change to the Houston Regional Consumer Price Index plus Houston population growth. An updated rate study has calculated the effect of this increase, along with future capital and bond reserve needs, and recommends BAWA's treated water rates increase 5% for its customers. This budget includes this recommended 5% rate increase to provide for the increased cost of untreated water, debt associated with the capital program and to provide a reserve for future capital project and working capital needs. Rates will be adjusted in future budgets to reflect funding needs based on the rate study and actual operational needs including debt service requirements. 17 -6 The capital improvements and efficient operations at BAWA are designed to provide the foundation for new growth and continued reliable service of the highest quality water for our customers. I look forward to reviewing this document with you. Sincerely, G Rick Davis General Manager 17 -7 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 BAYTOWN AREA WATER AUTHORITY 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 87% 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 2015 -16 adopted budget estimates sales of $12,372,759 for an average of 12.25 million gallons per day (MGD). Fluctuations in rainfall amounts can significantly impact actual sales. A 5% rate increase, recommended by the Utility Rate Study, effective October 1, 2015, is included in the 2015 -16 budget. The existing rate structure of $2.61 per 1,000 gallons for the City of Baytown and $2.65 per 1,000 gallons for customers outside the city will increase to $2.74 and $2.78 respectively. This would cover the increased cost of operations, including debt service, the purchase of raw water, and provide a reserve for future capital projects. EXPENDITURES Total operating expenditures for the adopted 2015 -16 budget are $6,276,375 which is an increase of $308,303 from the 2014 -15 budget and includes additional personnel positions of one Chief Laboratory Technician and one Supervisory Control and Data Acquisition (SCADA) Technician. The budget also 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 $ 119,018 • Increase in supplies 192,121 • Increase in maintenance 2,500 • Decrease in services (5,336) • Decrease in capital outlay (61,147) • Increase in transfers out - capital improvements 919,960 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 notice of a rate increase (4.4 %) from $0.6232 to $0.6506 effective April 1, 2014. The annual rate adjustment is intended to help cover the City of Houston's cost increases that impact the provision of safe, clean drinking water and the collection and treatment of wastewater. This includes operational costs as well as the costs involved in repairing portions of the City of Houston system's aging infrastructure. 17 -8 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 Debt Service — The transfer to cover the debt service requirement for the adopted 2015 -16 budget is $3,187,063 which consists of $2,433,573 for existing debt and $753,490 for new debt related to the BAWA East Water Treatment Plant construction. CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program for BAWA is funded through the issuance of revenue bonds, grants, and revenue from operations. • BAWA East Water Treatment Plant: Development of a six (6) million gallons per day (MGD) surface water treatment plant south of Interstate Highway (11-1) 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. • BAWA Fritz Lanham Water Treatment Plant: Improvements to this facility include implementation of the upgraded SCADA system, replacement of the high service pump area of the plant, rehabilitation flocculation basins, rehabilitation of sedimentation basins and replacement of one transfer pump and motor. 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 2015 -16 adopted budget, BAWA's working capital level at year end is projected to represent 144 days of operating expenditures; a contingency line item of $75,000 is provided; plus we are able to transfer out $4,680,000 to BAWA's Capital Improvement Project Fund (CIPF). The $4,680,000 will be available for funding future capital projects, and to help downsize future borrowing requirements. 17 -9 3070 BAYTOWN AREA WATER AUTHORITY - PROGRAM SUMMARY Program Description BAWA operates and maintains a 26 Million Gallon per Day (MGD) surface water treatment facility. It has a projected raw water flow of 12.25 MGD and projected finished water flow of 12.25 MGD for fiscal year 2015 -16. BAWA currently serves 8 surrounding area customers, including the City of Baytown, which uses 87% 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 necessary 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 12.25 MGD of finished water. • Maintain finished water turbidity (haze measurement) consistently < 0.1 NTU. • Maintain compliance with all TCEQ and EPA regulations. Actual Budget Estimated Projected Workload Measures 2013 -14 2014 -15 2014 -15 2015 -16 1. Primary Customers 8 8 8 8 2. Average MGD of raw water treated 12.25 12.25 12.25 12.25 3. Average MGD of finished water produced 12.25 12.25 12.25 12.25 Performance Measures 1. Days without interruption of service 365 365 365 366 2. Days finished water turbidity < 0.1 NTU 365 365 365 366 3. Maintain Running Annual Average Distribution Chloramine 365 365 365 366 Residual <4.0 mg /L 17 -10 BAYTOWN AREA WATER AUTHORITY FUND 510 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 890,567 1,139,112 1,008,543 1,258,130 Sale of Water - Baytown $ 10,249,406 $ 10,714,529 $ 10,286,411 $ 10,800,732 Sale of Water - Other 1,451,275 1,497,169 1,497,169 1,572,027 Interest Revenue 3,833 2,000 2,000 2,040 Miscellaneous 914 - - - Transfer From W &S Fund & WWIS Fund 64,938 63,700 63,700 67,463 Total Revenues 11,770,366 12,277,398 11,849,280 12,442,262 Expenditures Personnel Services 890,567 1,139,112 1,008,543 1,258,130 Supplies 3,558,881 3,945,542 4,054,868 4,137,663 Maintenance 164,108 222,300 223,800 224,800 Services 636,233 661,118 695,608 655,782 Contingency Total Operating 5,249,789 5,968,072 5,982,819 6,276,375 Capital Outlay 70,509 197,747 130,000 136,600 Transfers Out - Debt Service 2,427,133 2,947,903 2,947,903 3,187,063 Transfers Out - Capital Improvement 3,195,000 4,000,000 4,000,000 4,680,000 Transfers Out - General Fund 250,000 350,000 350,000 350,000 Contingency - 75,000 - 75,000 Total Expenditures 11,192,430 13,538,722 13,410,722 14,705,038 Excess (Deficit) Revenues Over Expenditures 577,935 (1,261,324) (1,561,442) (2,262,776) Working Capital - Beginning 5,740,219 6,293,679 6,293,679 4,732,237 GAAP to budget basis adjustment (24,475) Working Capital - Ending $ 6,293,679 $ 5,032,355 $ 4,732,237 $ 2,469,461 Days of Operating Expenditures 438 308 289 144 17 -11 3070 BAYTOWN AREA WATER AUTHORITY- SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 7100 Personnel Services 71031 Contract Personnel BAWA Total Personnel Services 7200 Supplies 72001 Office Supplies 72002 Postage Supplies 72007 Wearing Apparel 72016 Motor Vehicle Supplies 72021 Minor Tools 72022 Fuel For Generators 72026 Cleaning & Janitorial Sup 72031 Chemical Supplies 72032 Medical Supplies 72041 Educational Supplies 72051 Untreated Water Supplies 72055 Laboratory Supplies Total Supplies 7300 Maintenance 73011 Buildings Maintenance 73027 Heat & Cool Sys Maint 73028 Electrical Maintenance 73041 Furniture /Fixtures Maint 73042 Machinery & Equip Maint 73043 Motor Vehicles Maint Total Maintenance 7400 Services 74001 Communication 74002 Electric Service 74011 Equipment Rental 74021 Special Services 74022 Audits 74036 Advertising 74042 Education & Training 74071 Association Dues 74210 General Liability Ins 74220 Errors & Omissions 74240 Auto Liability 74241 Auto Collision 74271 Mobile Equipment 74272 Real & Personal Property 74277 Flood Insurance 74280 Bonds Total Services Total Operating 17 -12 $ 890,567 $ 1,139,112 $ 1,008,543 $ 1,258,130 890,567 1,139,112 1,008,543 1,258,130 3,064 2,900 2,900 2,900 543 500 380 380 4,230 6,000 5,000 6,300 13,340 16,000 12,000 5,000 1,656 1,540 1,600 2,400 - - - 10,000 1,900 2,000 2,000 2,000 678,265 600,000 714,586 680,500 558 900 700 700 1,962 2,000 2,000 2,000 2,834,854 3,291,702 3,291,702 3,403,483 18,507 22,000 22,000 22,000 3,558,881 3,945,542 4,054,868 4,137,663 5,540 6,300 6,300 6,300 5,682 5,500 5,500 5,500 32,488 30,000 30,000 30,000 2,838 1,000 1,000 1,000 110,321 175,000 175,000 175,000 7,239 4,500 6,000 7,000 164,108 222,300 223,800 224,800 6,394 3,060 5,500 - 517,087 500,000 527,400 532,674 5,124 10,250 15,000 15,000 81,677 120,000 120,000 80,000 11,483 13,150 13,150 13,150 150 500 600 500 7,951 8,000 8,000 8,900 285 600 400 - 160 - - - 635 - - - 651 - - - 535 642 642 642 174 209 209 209 3,022 3,626 3,626 3,626 805 966 966 966 100 115 115 115 636,233 661,118 695,608 655,782 5,249,789 5,968,072 5,982,819 6,276,375 3070 BAYTOWN AREA WATER AUTHORITY- SERVICE LEVEL BUDGET Actual Budget Estimated Adopted Acct# Acct Description 2013 -14 2014 -15 2014 -15 2015 -16 8000 Capital Outlay 2,947,903 2,947,903 80001 Furniture & Equip <$5000 66 - - - 82011 Building & Improvements - - - 12,000 84042 Machinery & Equipment - 100,000 104,000 71,000 84043 Motor Vehicles - 26,000 26,000 53,600 86011 Capital Lease Payment 70,443 71,747 - - Total Capital Outlay 70,509 197,747 130,000 136,600 9000 Other Financing Uses 91511 To BAWA Debt Service 2,427,133 2,947,903 2,947,903 3,187,063 91518 To BAWA CIPF Fund 3,195,000 4,000,000 4,000,000 4,680,000 92101 Expense -General Fund 250,000 350,000 350,000 350,000 Total Other Financing Uses 5,872,133 7,297,903 7,297,903 8,217,063 9900 Contingencies 99001 Contingencies - 75,000 - 75,000 Total Contingencies - 75,000 - 75,000 TOTAL DEPARTMENT $ 11,192,430 $ 13,538,722 $ 13,410,722 $ 14,705,038 17 -13 BAWA - CAPITAL IMPROVEMENT PROGRAM FUND 518 BUDGET SUMMARY BY FUND Carried- Carried - Actual forward Adopted Budget Estimated forward Allocation Budget 2013 -14 2013 -14 2014 -15 2014 -15 2014 -15 2014 -15 2015 -16 2015 -16 Revenues Transfer In from Operating Fund $ 3,195,000 $ - $ 4,000,000 $ 4,000,000 $ 4,000,000 $ - $ 4,680,000 $ 4,680,000 Interest Revenue 8,781 - 3,000 3,000 6,500 - 6,500 6,500 Total Revenues 3,203,781 - 4,003,000 4,003,000 4,006,500 - 4,686,500 4,686,500 Expenditures Thompson Rd Utility Relocation - 46,382 - 46,382 - 46,382 - 46,382 BAWA Valve Project 49,643 134,757 - 134,757 134,757 - - - East Plant Feasibility Study - 9,013 - - - - - - BAWA East Plant Engineering 585,178 1,914,822 1,400,000 3,424,822 1,680,598 1,744,224 - 1,744,224 BAWA East Plant Land - - - 566,387 436,701 129,686 - 129,686 SCADA System 38,194 961,806 - 961,806 410,128 551,678 650,000 1,201,678 Flocculator Equipment 98,477 - 100,000 77,221 77,221 - - - Actuators 152,459 - - - - - - - Waterline - Thompson & Cedar Bayou 244,776 55,224 - 945 945 - - - Chlorine Room Improvements 132,019 117,981 - 33,010 33,010 - - - Filter Rating - 50,000 50,000 50,000 - - - Decant Pumps 88,355 - - - - - - - Chain and Scraper - - - 104,729 104,729 - - - Vertical Pump - - - 64,000 64,000 - - - Thompson Rd Line Improvements (36 ") - - 350,000 350,000 - - - - Chemical Feed System Improvements - - 465,000 465,000 80,500 384,500 - 384,500 High Service Pumps - - - 48,000 38,000 10,000 5,500,000 5,510,000 Polymer Pumps - - - 55,000 55,000 - - - Rehab Flocculation Basin - - - - - - 100,000 100,000 Rehab Sedimentation Basin - - - - - - 100,000 100,000 Transfer Pump and Motor - - - - - - 186,000 186,000 New Capital Project Initiatives - 1,267,502 200,000 790,406 - 790,406 709,594 1,500,000 Total Expenditures 1,389,101 4,557,487 2,515,000 7,172,465 3,165,589 3,656,876 7,245,594 10,902,470 Excess (Deficit) Revenues Over Expenditures Working Capital - Beginning Working Capital - Ending 17 -14 1,814,680 (4,557,487) 1,488,000 (3,169,465) 840,911 (3,656,876) (2,559,094) (6,215,970) 4,961,019 6,775,699 2,218,212 6,775,699 6,775,699 7,616,610 3,959,734 $ 7,616,610 $ 6,775,699 $ 2,218,212 $ 3,706,212 $ 3,606,234 $ 7,616,610 $ 3,959,734 $ 1,400,640 $ 1,400,640 BAYTOWN AREA WATER AUTHORITY REVENUE BONDS LONG TERM DEBT AMORTIZATION SCHEDULES Principal Requirements Principal Revenue Amount of Outstanding Fiscal Year 2015 -16 Outstanding Bonds Issue Oct. 1, 2015 Principal Interest Total Sept. 30, 2016 Series, 2006 $ 9,975,000 $ 4,800,000 $ 640,000 $ 136,260 $ 776,260 $ 4,160,000 Series, 2007 6,505,000 3,405,000 805,000 140,613 945,613 2,600,000 Series, 2012 8,315,000 6,800,000 535,000 176,700 711,700 6,265,000 Total $ 15,005,000 $ 1,980,000 $ 453,573 $ 2,433,573 $ 13,025,000 Combined BAWA Debt, All Series Combined BAWA Debt, All Series ni�m,esc Debt Requirement to Maturity ■Rincipol $3.000 y $2.500 - b $2.000 - $1.500 S c $1.000 0 0 $0.500 $0.000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Fiscal Year 11FO Debt Requirements to Maturity Fiscal Principal Total Total Year 5/01 Interest Requirement 2016 1,980,000 453,573 2,433,573 2017 2,030,000 393,393 2,423,393 2018 2,090,000 331,181 2,421,181 2019 2,165,000 264,518 2,429,518 2020 1,290,000 195,060 1,485,060 2021 1,025,000 162,870 1,187,870 2022 985,000 135,755 1,120,755 2023 300,000 108,394 408,394 2024 310,000 100,894 410,894 2025 315,000 92,369 407,369 2026 325,000 82,919 407,919 2027 335,000 73,169 408,169 2028 345,000 62,700 407,700 2029 360,000 51,488 411,488 2030 370,000 39,788 409,788 2031 385,000 27,300 412,300 2032 395,000 13,825 408,825 Total $ 15,005,000 $ 2,589,192 $ 17,594,192 Combined BAWA Debt, All Series ni�m,esc Debt Requirement to Maturity ■Rincipol $3.000 y $2.500 - b $2.000 - $1.500 S c $1.000 0 0 $0.500 $0.000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Fiscal Year 11FO BAYTOWN AREA WATER AUTHORITY REVENUE BONDS DETAIL DEBT AMORTIZATION SCHEDULES Fiscal Interest Principal Interest Interest Annual Principal Total Year Rate Due 5/01 Due 11/01 Due 5/01 Requirement Outstanding Outstanding Revenue Bond, Series 2006 Bond, Series 2007 Date of Issue - June 14, 2006 100,706 100,706 Term - 20 Years 4,180,000 4,713,900 2015 4.000% 775,000 85,806 85,806 $ 12,113,711 2007 2.250% $ 595,000 $ 2,115.00 $ 51,400 $ 648,515 $ 9,380,000 11,465,196 2008 2.250% 530,000 77,040 107,112 714,152 8,850,000 10,751,044 2009 2.300% 540,000 103,045 107,542 750,587 8,310,000 10,000,457 2010 2.300% 550,000 104,650 111,509 766,159 7,760,000 9,234,299 2011 2.350% 565,000 105,184 105,184 775,368 7,195,000 8,458,931 2012 2.400% 580,000 98,545 98,545 777,090 6,615,000 7,681,841 2013 2.500% 590,000 91,585 91,585 773,170 6,025,000 6,908,671 2014 2.600% 605,000 84,210 84,210 773,420 5,420,000 6,135,251 2015 2.650% 620,000 76,345 76,345 772,690 4,800,000 5,362,561 2016 2.700% 640,000 68,130 68,130 776,260 4,160,000 4,586,301 2017 2.750% 655,000 59,490 59,490 773,980 3,505,000 3,812,321 2018 2.800% 675,000 50,484 50,484 775,968 2,830,000 3,036,353 2019 2.850% 695,000 41,034 41,034 777,068 2,135,000 2,259,285 2020 2.900% 710,000 31,130 31,130 772,260 1,425,000 1,487,025 2021 2.900% 735,000 20,835 20,835 776,670 690,000 710,355 2022 2.950% 690,000 10,178 10,178 710,355 - - $ 9,975,000 $ 1,024,000 $ 1,114,711 $ 12,113,711 Rev. Refunding Bond, Series 2007 Date of Issue - February 1, 2007 100,706 100,706 Term - 13 Years 4,180,000 4,713,900 2015 4.000% 775,000 85,806 85,806 $ 8,842,941 2007 3,767,288 $ - $ - $ 66,153 $ 66,153 $ 6,505,000 8,776,788 2008 4.000% 40,000 132,306 132,306 304,613 6,465,000 8,472,175 2009 4.000% 40,000 131,506 131,506 303,013 6,425,000 8,169,163 2010 4.000% 45,000 130,706 130,706 306,413 6,380,000 7,862,750 2011 4.000% 45,000 129,806 129,806 304,613 6,335,000 7,558,138 2012 4.000% 695,000 128,906 128,906 952,813 5,640,000 6,605,325 2013 4.000% 715,000 115,006 115,006 945,013 4,925,000 5,660,313 2014 4.000% 745,000 100,706 100,706 946,413 4,180,000 4,713,900 2015 4.000% 775,000 85,806 85,806 946,613 3,405,000 3,767,288 772016 4.000% 805,000 70,306 70,306 945,613 2,600,000 2,821,675 2017 4.000% 835,000 54,206 54,206 943,413 1,765,000 1,878,263 2018 4.250% 865,000 37,506 37,506 940,013 900,000 938,250 2019 4.250% 900,000 19,125 19,125 938,250 - - $ 6,505,000 $ 1,135,894 $ 1,202,047 $ 8,842,941 17 -16 BAYTOWN AREA WATER AUTHORITY REVENUE BONDS DETAIL DEBT AMORTIZATION SCHEDULES Fiscal Interest Principal Interest Interest Annual Principal Total Year Rate Due 5/01 Due 11/01 Due 5/01 Requirement Outstanding Outstanding Revenue Bond & 2002 Series Refunding- Series 2012 Issue Date - March 29, 2012 Term -20 Yrs $ 10,590,294 2013 2.000% $ 485,000 $ 123,050 $ 103,500 $ 711,550 $ 7,830,000 9,878,744 2014 2.000% 510,000 98,650 98,650 707,300 7,320,000 2015 2.000% 520,000 93,550 93,550 707,100 6,800,000 2016 2.000% 535,000 88,350 88,350 711,700 6,265,000 2017 2.000% 540,000 83,000 83,000 706,000 5,725,000 2018 2.000% 550,000 77,600 77,600 705,200 5,175,000 2019 2.000% 570,000 72,100 72,100 714,200 4,605,000 2020 2.000% 580,000 66,400 66,400 712,800 4,025,000 2021 2.000% 290,000 60,600 60,600 411,200 3,735,000 2022 2.375% 295,000 57,700 57,700 410,400 3,440,000 2023 2.500% 300,000 54,197 54,197 408,394 3,140,000 2024 2.750% 310,000 50,447 50,447 410,894 2,830,000 2025 3.000% 315,000 46,184 46,184 407,369 2,515,000 2026 3.000% 325,000 41,459 41,459 407,919 2,190,000 2027 3.125% 335,000 36,584 36,584 408,169 1,855,000 2028 3.250% 345,000 31,350 31,350 407,700 1,510,000 2029 3.250% 360,000 25,744 25,744 411,488 1,150,000 2030 3.375% 370,000 19,894 19,894 409,788 780,000 2031 3.500% 385,000 13,650 13,650 412,300 395,000 2032 3.500% 395,000 6,913 6,913 408,825 - $ 8,315,000 $ 1,147,422 $ 1,127,872 $ 10,590,294 9,171,444 8,464,344 7,752,644 7,046,644 6,341,444 5,627,244 4,914,444 4,503,244 4,092,844 3,684,450 3,273,556 2,866,188 2,458,269 2,050,100 1,642,400 1,230,913 821,125 408,825 Ir21111/ CITY OF HOUSTON UNTREATED WATER RATES Effective Month/Year Rate 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 (GRACE UP TO 13.1 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 11.9) 06/04 .385 (GRACE UP TO 13.1 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 11.9) 04/05 .398 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/06 .4123 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/07 .4238 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/08 .4314 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/09 .4533 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/10 .4546 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 06/10 .5647 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/11 .5754 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/12 .59439 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/13 .61580 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/14 .6232 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 04/15 .6506 (GRACE UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO ANYTHING OVER 15.8) 17 -18 TREATED WATER RATES 17 -19 City Other Rate /1,000 Rate /1,000 Increase- Increase - Year gallons Gallons City Other Comments 1981 0.97 0.97 1985-1987 $0.97 $1.00 $0.00 $0.03 Result of rising operating cost. Raw water rates 1988-1992 $1.07 $1.10 $0.10 $0.10 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 Fun mg or new water line debt and City of 2006 -2007 $1.39 $1.42 $0.13 $0.13 Houston rate increase. Funding for new water line debt and City o 2007 -2008 $1.46 1 $1.49 $0.07 $0.07 Houston rate increase. Funding for new water line debt, other operating 2008 -2009 $1.55 $1.58 $0.09 $0.09 increases and City of Houston rate increase. Funding for new water line debt, other operating 2009 -2010 $1.71 $1.74 $0.16 $0.16 increases and City of Houston rate increase. Funding for new water line debt, other operating 2010 -2011 $1.96 $1.99 $0.25 $0.25 increases and City of Houston rate increase. Funding for new water line debt, other operating 2011 -2012 $2.15 $2.18 $0.19 $0.19 increases and City of Houston rate increase. Funding for new water line debt, other operating 2012 -2013 $2.35 $2.39 $0.20 $0.21 increases and City of Houston rate increase. Funding for new water line debt, other operating 2013 -2014 $2.53 1 $2.57 $0.18 $0.18 increases and City of Houston rate increase. Funding for new water line debt, other operating 2014 -2015 $2.61 $2.65 $0.08 $0.08 increases and City of Houston rate increase. Funding for new water line debt, other operating 2015 -2016 $2.74 $2.78 $0.13 $0.13 increases and City of Houston rate increase. 17 -19 CITY OF HOUSTON Public Works and Engineering Department NOTIFICATION OF WATER RATE ADJUSTMENT Effective April 1, 2015, water and sewer rates are adjusting upward by 4.4 %. The City of Houston's Code of Ordinances provides that water and sewer rates be adjusted each year in April. These new rates will appear on your April 2015 billing which you will receive in May. This rate adjustment is based on a combination of the 2014 Houston Regional Consumer Price Index (CPI) of 2.8% plus the City of Houston's population increase, 1.6% according to the United States Census Bureau. NEW RATES AND CHARGES Classification Rate Contract Treated Water P x $2.842 plus (P -M) x $0.705' Airgap _ P x$3.469 plus (P -M) x $0.705* Non-AI[ gap Untreated Water Rates where there is no contract First 10,000 000 gallons $1.6276 per 1,000 gallons Next 10,000,000 gallons $1.4625 per 1,000 gallons Next 30,000,000 gallons $1.3793 per 1,000 gallons Next 100,000 000 gallons $1.2960 per 1,000 gallons Excess of 150,000,000 gallons $1.2544 per 1,000 gallons Untreated Water Rates under written contracts $0.6506 per 1,000 gallons * P = Total water delivery during the month in thousand gallons, except If the minimum monthly specified in the customer's contract is greater than P, P shall equal M. M = Minimum monthly amount of water specified in the customer's contract expressed In units of one thousand gallons. For further information, please: Refer to the Rates and Prices or the Billing and Payment section of your contract Visit: http:/ www.houstontx.govlcodes/ (Sections 47-61 and 47 -84 et seq.) Please contact Maria Carrillo at Utility Customer Service at (832) 395 -6220 if you have specific questions about your bill. 17 -20 RESOLUTION NO. 2015-10 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BAYTOWN AREA WATER AUTHORITY ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR, BEGINNING OCTOBER 1, 2015, AND ENDING SEPTEMBER 30, 2016; MAKING OTHER PROVISIONS RELATED THERETO; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. *********************************************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** WHEREAS, the General Manager of the Baytown Area Water Authority (`BAWA ") has submitted to BAWA's Board of Directors a budget estimate of the revenues of BAWA and the expense of conducting the affairs thereof for the ensuing fiscal year, beginning October 1, 2015, and ending September 30, 2016; and WHEREAS, the Board of Directors of BAWA (the "Board ") received the General Manager's estimate and held a public hearing thereon; and WHEREAS, after full and final consideration of the information contained in the proposed budget and the input received at the public hearing, it is the opinion of the Board that the budget attached hereto should be approved and adopted; NOW THEREFORE BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BAYTOWN AREA WATER AUTHORITY: Section 1: That the Board of Directors of the Baytown Area Water Authority hereby adopts the budget, which is attached hereto as Exhibit "A" and incorporated herein for all intents and purposes for BAWA's 2015 -16 fiscal year. Section 2: This resolution shall take effect immediately from and after its passage by the Board of Directors of the Baytown Area Water Authority. INTRODUCED, READ and PASSED, by the affirmative vote of the Board of Directors of the Baytown Area Water Authority this the 19th day of August, 2015. A T: I k i LETICIA BRYSCH, Assistant Secretary APPROVED AS TO FORM: NACIO RAMIREZ, SR. eneral Counsel RENDA BRADLEY SM , President o- ACOM0F Legal`•. Karen'•. Files`• BAWA'. Resolution\2015�August\Adopt2015 -16 Budget.doc 17 -21 BAYTOWN S 17 -22 CRIME CONTROL AND PREVENTION DISTRICT (CCPD) On May 14, 2011 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 %). BAYTOWN S 17 -23 BAYTOWN S 17 -24 CITY OF BAYTOWN CRIME CONTROL AND PREVENTION DISTRICT (CCPD) ANNUAL PROGRAM OF SERVICES 2015 -16 ADOPTED BUDGET BAYTOWN S 17 -25 CRIME CONTROL AND PREVENTION DISTRICT (CCPD) BOARD DIRECTORS RIKKI WHEELER, President PORTER FLEWELLEN, Vice President SAMUEL BARKER, Director JAMES COKER, Director CHRIS NAVARRE, Director RANDALL B. STRONG, Director DR. CHRIS L. WARFORD, Director 17 -26 BAYTOWN S CITY OF BAYTOWN CCPD (POLICE) FUND 206 BUDGET SUMMARY Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 1,307,059 1,473,947 1,491,043 1,558,953 Sales Tax $ 1,544,106 $ 1,536,507 $ 1,536,507 $ 1,567,237 Interest Income 99 80 80 82 Total Revenues 1,544,205 1,536,587 1,536,587 1,567,319 Expenditures 1,664,627 1,591,723 1,829,843 Personnel 1,298,127 1,453,572 1,472,543 1,548,328 Supplies 8,932 10,375 8,500 10,625 Services - 10,000 10,000 - Total Operating 1,307,059 1,473,947 1,491,043 1,558,953 Capital Outlay 460,075 100,680 100,680 170,890 Unforeseen/New Initiatives - 90,000 - 100,000 Total Expenditures 1,767,134 1,664,627 1,591,723 1,829,843 Excess (Deficit) Revenues Over Expenditures (222,929) (128,040) (55,136) (262,524) Working Capital - Beginning 597,156 374,227 374,227 319,091 Working Capital - Ending $ 374,227 $ 246,187 $ 319,091 $ 56,567 17 -27 CITY OF BAYTOWN DIVISION BUDGET WORKSHEET 20601 CCPD (POLICE) Acct.# Account Name Justification PERSONNEL SERVICES 71002 Regular Wages 71002 3% SALARY INCREASE 71009 Overtime 71021 Health Insurance 71022 TMRS 71022 TMRS for 3% SALARY INCREASE 71023 FICA 71023 FICA for 3% SALARY INCREASE 71028 Workers Compensation 71028 Workers Compensation for 3% SALARY INCREASE TOTAL PERSONNEL SERVICES 72007 Wearing Apparel Regular Uniform Issue - (14) officers & (1) sergeant @ $400 each 6,000 Body armor vests, new & replacement, 5 @ $925 each 4,625 (Increased $250 due to increase in price of body armor, $50 increase per vest) TOTAL SUPPLIES TOTAL OPERATING CAPITAL 84042 Machinery & Equipment Replacement of MDT Computers in existing & new patrol units, plus related equipment 16,600 5 @ $3,320 Body Cameras 50,000 84043 Motor Vehicles Full -size Patrol Vehicles: 2 @ $31,000 62,000 Emergency Equipment for New Patrol Vehicles: 2 @ $21,145 42,290 TOTAL CAPITAL OUTLAY CONTINGENCY 99002 Unforeseen/New Initiative Contingency money & requires Board approval to spend TOTAL CONTINGENCY TOTAL CCPD 17 -28 Amount $ 1,060,397 31,812 158,535 191,614 5,748 75,385 2,434 21,750 653 1,548,328 10,625 10,625 1,558,953 66,600 104,290 170,890 100,000 100,000 $ 1,829,843 RESOLUTION NO. 41 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BAYTOWN CRIME CONTROL AND PREVENTION DISTRICT ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR, BEGINNING OCTOBER 1, 2015, AND ENDING SEPTEMBER 30, 2016, IN ACCORDANCE WITH CHAPTER 363 OF THE TEXAS LOCAL GOVERNMENT CODE AND THE ALTERNATIVE PROCEDURES ADOPTED BY THE DISTRICT; MAKING OTHER PROVISIONS RELATED THERETO; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. ****************************************************** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** WHEREAS, the General Manager of the Baytown Crime Control and Prevention District (the "District ") has submitted to the District a budget estimate of the revenues of the District and the expense of conducting the affairs thereof for ensuing fiscal year, beginning October 1, 2015, and ending September 30, 2016, being the third of five years of the sales and use tax authorization, and which said estimate contains all information as required by Chapter 363 of the Texas Local Government Code; and WHEREAS, the Board of Directors of the District (the "Board ") has received the General Manager's estimate and held public hearings thereon as provided by both Chapter 363 of the Texas Local Government Code and the alternative procedures adopted thereunder; and WHEREAS, after full and final consideration of the information contained in the proposed budget and the input received at the public hearings, it is the opinion of the Board that the budget attached hereto should be approved and adopted; NOW THEREFORE BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BAYTOWN CRIME CONTROL AND PREVENTION DISTRICT: Section 1: That the Board of Directors of the Baytown Crime Control and Prevention District hereby adopts the budget, which is attached hereto as Exhibit "A" and incorporated herein for all intents and purposes, for the District's 2015 -16 fiscal year. Section 2: That the Secretary of the Baytown Crime Control and Prevention District is hereby ordered to submit for and on behalf of the Board of Directors the budget adopted in Section 1 to the City Council of the City of Baytown not later than the tenth (I Or) day after the date hereof. Section 3: This resolution shall take effect immediately from and after its passage by the Board of Directors of the Baytown Crime Control and Prevention District. INTRODUCED, READ and PASSED by the affirmative vote of the Board of Directors of the Baytown Crime Control and Prevention District, this the 14`" day of July, 2015. ATTES LE CIA BRYSCH, Secreta APPROVED AS TO FORM: �- '4✓t14JCA-�-�-'V �. R WHEELER, President ACIO RAMIREZ, SR., Gene Counsel R:1,Kare6files1,City CounciP.Crime Control & mvention District Resolutions\2015 Vuly\AdoptFY2015- 16Budget.doc 17-29 .3 �o o ACIO RAMIREZ, SR., Gene Counsel R:1,Kare6files1,City CounciP.Crime Control & mvention District Resolutions\2015 Vuly\AdoptFY2015- 16Budget.doc 17-29 BAYTOWN S 17 -30 FIRE CONTROL, PREVENTIONAND EMERGENCY MEDICAL SERVICES DISTRICT (FCPEMSD) On May 14, 2011 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 %). BAYTOWN S 17 -31 BAYTOWN S 17 -32 CITY OF BAYTOWN FIRE CONTROL, PREVENTION AND EMERGENCY MEDICAL SERVICE DISTRICT (FCPEMSD) ANNUAL PROGRAM OF SERVICES 2015 -16 ADOPTED BUDGET BAYTOWN S 17 -33 FIRE CONTROL, PREVENTION AND EMERGENCY MEDICAL SERVICES DISTRICT (FCPEMSD) BOARD DIRECTORS BRENDA BRADLEY SMITH, President JOHN ADKINS, Vice President GERALD BALDWIN, Director RICHARD CARR, Director ADELINA GOMEZ- ABSHIRE, Director MAURICE WATTS, Director KIMBERLEE WHITTINGTON, Director 17 -34 61 BAYTOWN S CITY OF BAYTOWN FIRE - EMS SPECIAL DISTRICT FUND 207 BUDGET SUMMARY Revenues Sales Tax Investment Interest Total Revenues Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 $ 1,554,240 $ 1,513,364 $ 1,573,899 $ 1,621,116 366 250 200 200 1,554,606 1,513,614 1,574,099 1,621,316 Expenditures Personnel 478,768 300,265 273,481 177,674 Services - - 10,000 - Total Operating 478,768 300,265 283,481 177,674 Capital Outlay 185,124 341,894 341,894 380,766 Transfers Out 1,000,000 1,300,000 1,300,000 1,300,000 Contingency - 13,034 - 13,000 Total Expenditures 1,663,892 1,955,193 1,925,375 1,871,440 Excess (Deficit) Revenues Over Expenditures (109,286) (441,579) (351,276) (250,124) Working Capital - Beginning 1,191,690 1,082,404 1,082,404 731,128 Working Capital - Ending $ 1,082,404 $ 640,825 $ 731,128 $ 481,004 17 -35 CITY OF BAYTOWN FIRE - EMS SPECIAL DISTRICT FUND 207 SPECIAL DISTRICT - FIRE /EMS - 20701 Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Expenditures 71002 Regular Wages $ 97,382 $ 115,009 $ 116,241 $ 119,905 71009 Overtime 265,889 100,000 100,000 - 71021 Health Insurance 14,707 22,144 21,138 21,138 71022 TMRS 66,599 40,015 22,086 22,317 71023 FICA 25,912 16,217 8,798 9,031 71028 Workers Compensation 4,665 3,280 1,618 1,683 71041 Allowances 3,614 3,600 3,600 3,600 Personnel 478,768 300,265 273,481 177,674 74070 Elections - - 10,000 - Services - - 10,000 - Total Operating 478,768 300,265 283,481 177,674 80001 Furniture & Equip <$5000 21,381 13,584 13,584 10,784 84042 Machinery & Equipment 68,043 170,300 170,300 178,200 84043 Motor Vehicles 87,275 127,000 127,000 160,000 84045 Radio & Testing Equipment 8,426 31,010 31,010 31,782 Total Capital 185,124 341,894 341,894 380,766 91350 To Gen Capital Proj Fund 400,000 600,000 600,000 600,000 91351 To Capital Improvemnt Prg 600,000 700,000 700,000 700,000 Total Transfers Out 1,000,000 1,300,000 1,300,000 1,300,000 99001 Contingencies - 13,034 - 13,000 Total Contingencies Out - 13,034 - 13,000 Total Expenditures $ 1,663,892 $ 1,955,193 $ 1,925,375 $ 1,871,440 17 -36 CITY OF BAYTOWN DIVISION BUDGET WORKSHEET 20701 Special District - Fire Acct.# Account Name Justification Amount 7100 Personnel Services 71002 Regular Wages $116,289 $ 119,905 71002 6% SALARY INCREASE 3,616 71009 Overtime - - 71021 Health Insurance 21,138 21,138 71022 TMRS 21,664 22,317 71022 TMRS for 6% SALARY INCREASE 653 71023 FICA 8,754 9,031 71023 FICA for 6% SALARY INCREASE 277 71028 Workers Compensation 1,618 1,683 71028 Workers Compensation for 6% SALARY INCREASE 65 71041 Allowances 3,600 3,600 TOTAL PERSONNEL SERVICES 177,674 8000 CanitalOutla 80001 Furniture & Equip <$5000 10,784 NEW #6 - Paramedic Protocol Provider Software 1,500 NEW #7 - Zoll Medical repairs not covered by warranty 5,000 NEW #11 - License (1) Disconnect and (1) LAN for Medic 4 3,184 NEW #12 - Stryker Ambulance Stretcher Battered ARP 1,100 84042 Machinery & Equipment 178,200 NEW #2 - Stryker Power Pro XT (Ambulance Stretcher) ARP 15,000 NEW #3 - Lucas II Device (Compression Device) for M 4 16,000 NEW #4 - AFG Match Grant $15,000 for (7) Stryker Poweload 15,000 NEW #5 - EMV Full Featured Tramsport Ventilators (4) 48,000 NEW #8 - Lucus Replacement Batteries ARP 6,200 NEW #9 - Zoll AED Program Battery and Pad Replacement 1,000 NEW #10 - (2) Zoll X Series 12 Lead ECG and ETCO2 70,000 NEW #13 - Stryker Annual PM and Battery Replacement 7,000 84043 Motor Vehicles 160,000 NEW #1 - Purchase of New Ambulance 160,000 84045 Radio & Testing Equipment 31,782 NEW #14 - Voice Amplifiers ARP 3,465 NEW #15 - Scott HAZMAT Radio Interface Houston Spec 16,217 NEW #16 - Portable Radios (2) 154HZ Annual Replacement 7,600 NEW #17 - Drop In Chargers for Portable Radios - ARP 2,000 NEW #18 - Sigtronic Headsets (6) ARP 2,500 TOTAL CAPITAL OUTLAY 380,766 17 -37 CITY OF BAYTOWN DIVISION BUDGET WORKSHEET 20701 Special District - Fire Acct.# Account Name Justification Amount 9000 Other Financing Uses 91350 To Gen Capital Proj Fund 600,000 NEW #1 - Fire Technology and Capital Equipment - Apparatus 600,000 91351 To Capital Improvemnt Prg 700,000 NEW - Construction of Fire Training Facility 600,000 NEW - Radio Equipment - Communications 100,000 TOTAL TRANSFERS OUT 1,300,000 9900 Contingency 99001 Contingencies Contingency 17 -38 13,000 13,000 TOTAL CONTINGENCY 13,000 TOTAL FCPEMSD S 1.871.440 RESOLUTION NO. 39 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BAYTOWN FIRE CONTROL, PREVENTION, AND EMERGENCY MEDICAL SERVICES DISTRICT ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR, BEGINNING OCTOBER 1, 2015, AND ENDING SEPTEMBER 30, 2016, IN ACCORDANCE WITH CHAPTER 344 OF THE TEXAS LOCAL GOVERNMENT CODE AND THE ALTERNATIVE PROCEDURES ADOPTED BY THE DISTRICT; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. WHEREAS, the General Manager of the Baytown Fire Control, Prevention, and Emergency Medical Services District (the "District ") has submitted to the District a budget estimate of the revenues of the District and the expense of conducting the affairs thereof for the ensuing fiscal year, beginning October 1, 2015, and ending September 30, 2016, being the four of five years of the sales and use tax authorization, and which said estimate contains all information as required by Chapter 344 of the Texas Local Government Code; and WHEREAS, the Board of Directors of the District (the "Board ") has received the General Manager's estimate and held a public hearing thereon as provided by both Chapter 344 of the Texas Local Government Code and the alternative procedures adopted thereunder; and WHEREAS, after full and final consideration of the information contained in the proposed budget and the input received at the public hearing, it is the opinion of the Board that the budget attached hereto should be approved and adopted; NOW THEREFORE BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BAYTOWN FIRE CONTROL, PREVENTION, AND EMERGENCY MEDICAL SERVICES DISTRICT: Section l: That the Board of Directors of the Baytown Fire Control, Prevention, and Emergency Medical Services District hereby adopts the budget, which is attached hereto as Exhibit "A" and incorporated herein for all intents and purposes for the District's 2015 -16 fiscal year. Section 2: That the Secretary of the Baytown Fire Control, Prevention, and Emergency Medical Services District is hereby ordered to submit for and on behalf of the Board of Directors the budget adopted in Section 1 to the City Council of the City of Baytown not later than the tenth (10"') day after the date hereof. Section 3: This resolution shall take effect immediately from and after its passage by the Board of Directors of the Baytown Fire Control, Prevention, and Emergency Medical Services District. INTRODUCED, READ and PASSED by the affirmative vote of the Board of Directors of the Baytown Fire Control, Prevention, and Emergency Medical Services District, this the 2151 day of July, 2015. `QWp RENDA BRADLEY S ,President ATT LETICIA BRYSCH, S etary A APPROVED AS TO FORM: OF .ACIO RAMIREZ, SR., Gy(h4al Counsel R:•:KarewFi1es•eCity Council-fire Control, vention and Emergency Medical Services District. Resolutions12ol51Ju ly\Adopt2Ol5- 16Budget doc 17 -39 BAYTOWN S 17 -40 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. BAYTOWN s 17 -41 BAYTOWN S 17 -42 CITY OF BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT (MDD) ADOPTED PROJECTS BUDGET 2015 -16 BAYTOWN S 17 -43 CITY OF BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT (MDD) DIRECTORS STEPHEN H. DONCARLOS, President CHRIS PRESLEY, Vice President REGGIE BREWER, Secretary BRANDON CAPETILLO, Director GARY ENGLERT, Director MARY HERNANDEZ, Director ROBERT C. HOSKINS, Director DAVID P. JIRRELS, Director DAVID MCCARTNEY, Director MERCEDES RENTERIA III, Director TERRY SAIN, Director BAYTOWN S 17 -44 MUNICIPAL DEVELOPMENT DISTRICT August 20, 2015 President and Directors of the Municipal Development District Board I am pleased to present the adopted 2015 -16 budget for the Baytown Municipal Development District (MDD). The 2015 -16 budget year promises to be another outstanding year for growth and economic development in the Baytown area. Home sales are improving, commercial development is continuing and recently announced industrial expansion projects will keep Baytown moving forward. We look forward to reviewing this budget with you in the coming months. Listed below are the highlights of revenues and expenditures. Revenues — Based on current year sales tax receipts we anticipate revenues to increase in the next fiscal year. Sales tax revenue for 2015 -16 is projected at $6,077,000 which is a 3% increase over current year estimated collections. Along with interest income and loan repayments total revenues for 2015 -16 are projected at $6,096,800. Expenditures - The MDD projects for funding all play a significant role in the economic development and quality of life in our City. The allocations for projects in 2015 -16 are classified in one of the following three (3) priorities: o Priority: Projects or expenditures designed to promote new or expanded business activity that create or retain primary jobs: ➢ Development of New and Expansion of Existing Businesses and Industry Economic Development Foundation — Basic Service ➢ Economic Development Foundation — Special Projects ➢ Economic Incentives ➢ Property Acquisition for Economic Development o Priority: Projects which provide infrastructure for economic development: ➢ State Infrastructure Bank Loan Repayment — Decker Dr to SH 146 S Flyover ➢ Texas Avenue Streetscape and Town Square Project ➢ Northeast Wastewater Treatment Plant — Debt Service to fund 60% of design and construction ➢ 1 -10 Lift Station (new) 17 -45 o Priority: Projects that improve a community's quality of life, including parks, athletic facilities, etc: Pirates Bay Waterpark Construction Debt Service Pirates Bay Waterpark Expansion Debt Service Baytown Sports League Improvements Golf Course Construction Debt Service (new) Rent/Purchase Ice Rink for Town Square (new) Land Acquisition — Future Parks Pelly Park Loop Trail (new) Westwood Park Fence Enclosure (new) Lincoln Cedars Park Fence (new) r Roseland Park Restroom Replacement (new) Fire Fighters Memorial Repairs (new) Community Center Path Improvements (new) Kayak Launches at Roseland & Bayland Parks (new) Paint Bridge Overpasses Throughout City (new) Additional narrative on each of the foregoing projects is included in the "Major Budget Issues" section of the budget packet. Project administration costs of $300,000 are included to reimburse the General Fund for administrative, engineering and financial support of the MDD. There is an allocation of $500,000 for unforeseen /new initiatives this year. These funds provide flexibility to allow the Board to utilize MDD funds to secure federal, state and local grant funds when available and to enhance and expand the impact that the MDD has on the economic development of the community as opportunities arise. It will also allow funding for unexpected or inflationary increases on project costs, if needed. We are excited about the economic development accomplishments in Baytown and look forward to continuing our growth and development into the future. Sincerely, Rick Davis City Manager 17 -46 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 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 (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 — Based on current year sales tax receipts we anticipate revenues to increase in the next fiscal year. Sales tax revenue for 2015 -16 is projected at $6,077,000 which is a 3% increase over current year estimated collections. Along with interest income and loan repayments total revenues for 2015 -16 are projected at $6,096,800. EXPENDITURES — Included in this year's program are economic development projects and improvements in the areas of streets, sidewalks, signalization, utilities and parks. Generally, project costs may include functions such as services, construction or debt service on long -term construction projects. Project administration costs of $300,000 are included to reimburse the General Fund for administrative, engineering and financial support of the MDD. PROJECTS Development of New and Expansion of Existing Businesses and Industry A significant function of this budget allocation is the development of new and expansion of existing businesses. These projects are critically important in light of the State Implementation Plan's potential impact on the petro - chemical industry and underscore our need to diversify our economic foundation. $150,000 Economic Development Foundation — Basic Economic Development Services This provides continued funding for the basic economic development services contract with the Baytown Area/West Chambers County Economic Development Foundation (EDF). $250,000 Economic Incentives Several significant economic projects are currently in the development stage. The new Kroger store on Alexander has been announced and will result in a $150,000 per year payment beginning in FY2018. We are optimistic that another major announcement is forthcoming that will utilize these dollars. $500,000 Property Acquisition for Economic Development This allocation provides funding to purchase property that may become available to be used for future economic development purposes. Some of the projects discussed elsewhere in this report may require additional property acquisition. $100,000 State Infrastructure Bank Loan Repayment — Decker Drive to Highway 146 S. Flyover The MDD financed a $1,000,000 loan from the Texas State Infrastructure Bank (SIB) for a Decker Drive to Highway 146 South flyover project. This funding, combined with matching funds from the November 2007 bond election, allowed for completion of the Decker Drive to Highway 146 South flyover. The current project funding eliminates the "braided" on and off ramps. The postponement of the construction of these ramps would have impaired mobility in the area. The State matched our $2 million contribution to provide the $4 million necessary to 17 -47 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 complete all elements of this flyover. Eligible projects must be on the state highway system and be included in the Statewide Transportation Improvement Plan. $148,957 Town Square Project— Phase II The budget includes continued funding and expands the scope of the project to include the Phase II which will complete the Town Square Project. Phase I included the initial development of the Town Square in the city -owned block bounded by Texas, Gaillard, Pearce and Ashbel. The project adopted for FY2015 also included extending the Streetscape Project from Gaillard to Ashbel, including the Ashbel intersection. This project includes a Bond - funded water feature in the form of a fountain. The fountain currently being designed will serve as centerpiece for the plaza and will serve as the platform for a portable ice rink for the 2015 Christmas holiday season. The fountain will be covered by a large Christmas tree resulting in a much improved community tree lighting event and ice skating around the community Christmas tree. A set of permanent restrooms will be constructed as will a matching building for storage, fountain equipment and the skate concession center. Phase II includes walking trails, a stage, landscaping, signage and lighting. $600,000 I -10 Lift Station This lift station is being upgraded to accommodate growth along Garth Road. These dollars are being used to help pay for upsizing the lift station. $250,000 Northeast Wastewater Treatment Plant — Debt Service The confirmed growth and development within the City necessitated the design and construction of the Northeast Wastewater Treatment facility. The project is estimated at $28,500,000 with 60% ($17,100,000) of the funding from the MDD. The remaining 40% ($11,400,000) is funded from the Water and Sewer Fund. This allocation includes the current year principal and interest payment on multiple debt issuances by the Texas Water Development Board (TWDB) loan and Certificates of Obligation. $1,256,535 Aquatic Facilities — Debt Service Pirate's Bay Waterpark opened in 2010 and was funded with $4 million authorized in the November 2007 bond election and the issuance of $6 million in Certificates of Obligation in early 2010. MDD is funding the debt service on the $6 million in CO's. This allocation funds the current year debt service requirement. $426,713 Pirates Bay Waterpark Expansion — Debt Service Attendance and popularity continue to be greater than anticipated with the waterpark's capacity limiting tickets sales on a regular basis. The development of a multi - phased Pirates Bay Expansion Master Plan is in progress. MDD funding of the North Main water and sewer project debt service has been shifted to the Water and Sewer Fund to provide $5.5 million in MDD debt capacity to help fund the expansion. This allocation funds the current year debt service requirement. $376,079 Ba own Sports League Improvements The budget provides continuous funding for various improvements at little league, pony league and soccer facilities including bleacher covers, backstops, paving, trails, lighting and fencing repairs as needed. $50,000 17 -48 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 Golf Course — Debt Service Funds are being allocated in the event that the voters approve the Golf Course Bonds in the November 2015 election. $500,000 Rent to Own/Purchase Ice Rink for Town Square The City plans to install and operate an ice rink during late November and December. The City plans to rent to own the ice rink the first year. The FY2016 cost to rent the rink that includes, set up, a chiller, ice skates and a golf cart mounted scraper is $81,940. Should the City decide to purchase the rink, there will be an additional cost of $135,000. Staff has added $10,000 for barricades and needed infrastructure for the operations of the rink. $226,940 Land Acauisition — Future Parks This project provides funding to acquire future park land. This is a continued set -aside of funds to provide an allocation that would be used as land becomes available. $100,000 Pelly Park Loop Trail Staff has had request including a Parks Board member and a petition from the neighborhood to construct a loop walking trail around Pelly Park. The popular park is the only park in the immediate area for local residents that take advantage of the small splash deck and large picnic shelters. A loop walking trail would add another activity to the neighborhood park. The adjacent neighborhood have submitted a petition in support of the trail and also requested a short sidewalk along South Main to the E. Nazro Street. The project also includes a new playground that would replace the existing aging playground. The trail was requested by residents and by one of our Parks and Recreation Advisory Board members. The neighborhood submitted a petition in support of the project to the Parks and Recreation Department. The trail, sidewalk and new playground will be designed and installed by Parks and Recreation Department employees. $111,000 Westwood Park Fence Enclosure The West Little Leagues fields at Westwood Park are no more. The lights and poles have been salvaged and relocated to Central Little League Park and all Little League activities no longer exist at Westwood Park. The Parks and Recreation Department plan to include the old park site as part of the Baytown Nature Center as a future Chandler Arboretum site and would free up the property owned by the City on Sjolander that was donated to the city for the Chandler Arboretum. Westwood Park would be fenced and placed inside of the Baytown Nature Center include closing Schrek at Steinman Street and include fencing the pipeline easement to the bay front. The Neighborhood has indicated that the playground could go away, however, we will save room for a small neighborhood park if needed in the future. $50,663 Lincoln Cedars Park Fence Lincoln Cedars Park is located on four small lots backing up to vacant property. The park users often have balls that go over the small fence at the back of the park and get lost in the low swampy land behind the park. Local citizens have requested a tall fence be constructed to keep the balls in the park and to help keep the small children from going into the swampy area looking for balls. A 20 foot tall fence will be constructed along the back side of the park. Design and oversight will be done by the Parks and Recreation Department employees. $12,000 17 -49 MAJOR BUDGET ISSUES Fiscal Year 2015 -16 Roseland Park Restroom Replacement The public restrooms were constructed in the mid 1990s. The restroom would be replaced with a new pre - constructed restroom at the same location. The new restrooms will be equipped with a HVAC system, water fountain and doors that will automatically close and lock when the park is closed. The building will be pre- engineered and constructed by local standards and codes. Design and oversight will be done by the Parks and Recreation Department employees. $135,000 Fire Fighters Memorial Repairs (50%) The project will improve the lighting and appearance of the Fire Fighter Memorial Plaza. The drought caused severe ground movement at the Fire Fighter Memorial Plaza. The plan is to repair the subgrade and reconstruct several areas. The project will also level the granite surrounding the plaza. Relocation and replacement of the plaza lighting is also included in the project. We are partnering with the Fire Department on this project with the cost being shared 50150. Design and oversight will be done by the Parks and Recreation Department employees. $33,625 Community Center Path Improvements All three entrances to the Baytown Community Center are in need of replacement. The walkway between the Community Center and City Hall stands in deep water after a small rain event, making the connection from City Hall /Community Center almost impossible at time. A second part of this request will be to remove and replace the existing exposed aggregate entry walks and to replace. The new sidewalks will provide both a safer and more attractive appearance to the Community Center. The existing concrete walkways are uneven and could cause tripping hazards, this project will provide a safe, slip resistant entrance to the Community Center from three locations, City Hall, the Community Center Parking Lot and under canopy at senior side entrance. $67,830 Kayak Launches at Roseland and Bayland Parks Use of Kayaks continue to gain popularity. A kayak launch was added to the boat ramps at the Wetlands Center in 2015. Staff proposes adding two more launches in 2016 at both the Roseland Park and Bayland Park Boat Launches. The proposed kayak launches will provide easy access to the historic Goose Creek and Tabbs Bay area as well as the scenic Cedar Bayou. Both will be located adjacent to existing boat ramps that include plenty of parking for kayakers. $70,000 Paint Bridge Overpasses Throughout City The project will paint the bridge abutments that cross Goose Creek on Rollingbrook, Baker Road, Decker Drive, Market Street and West Main. The West Texas Avenue Bridge was repainted as part of a Goose Creek Park improvement project in 2015. Staff plans to paint as many bridges as possible with the available funding. $50,000 Project Administration & Overhead $300,000 Unforeseen Project and New Initiatives $500,000 17 -50 MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND BUDGET SUMMARY for Fiscal Year 2015 -16 Actual Carry- forward Adopted Total Allocation Estimated Carry - forward New Allocation Total Allocation 2013 -14 2013 -14 2014 -15 2014 -15 2014 -15 2014 -15 2015 -16 2015 -16 Beginning working capital $ 6,407,476 $ 6,809,000 $ 1,008,190 $ 6,809,000 $ 6,809,000 $ 4,426,650 $ 568,784 $ 4,426,650 Revenues Sales Taxes 5,701,282 5,700,000 5,700,000 5,900,000 - 6,077,000 6,077,000 Interest on Investments 7,746 6,000 6,000 6,000 6,000 6,000 Miscellaneous 30,000 - - - Loan Repayments 32,258 40,200 40,200 10,765 10,870 10,870 Interest on Loans 7,781 8,000 8,000 3,040 1 2,930 2,930 Total MDD Revenues 5,779,067 5,754,200 5,754,200 5,919,805 6,096,800 6,096,800 Expenditures Economic Development Projects Development of New and Expansion of Existing Businesses and Industry 13,640 519,785 150,000 669,785 655,233 14,552 150,000 164,552 Econ Development Foundation - Basic Economic Development Services 200,000 250,000 250,000 250,000 250,000 250,000 Econ Development Foundation - Special Economic Development Projects 5,811 330,558 100,000 430,558 165,812 264,746 - 264,746 Economc Incentives - - 500,000 500,000 Econ Development Foundation - Special Economic Development Projects -SBRLF - 110,000 - 110,000 - 110,000 - 110,000 Property Acquisition for Economic Development 1,455 522,521 100,000 622,521 298,468 324,053 100,000 424,053 Downtown Redevelopment Assistance - Baytown Little Theater - 500,000 500,000 - 500,000 - 500,000 Marketing Plan Update 31,101 - - - - - Subtotal 240,385 1,982,864 600,000 2,582,864 1,369,513 1,213,351 1,000,000 2,213,351 Streets, Drainage, Sidewalks & Signalization Projects Land Acquisition for New Thoroughfares - 911,710 100,000 511,710 - 511,710 - 511,710 Land for San Jacinto Blvd - - - 500,000 500,000 - City Gateway Project 38,739 311,261 150,000 461,261 461,261 State Infrastructure Bank Loan Repayment Decker Dr to 146 South flyover ( $1 mm) 148,957 - 148,957 148,957 148,957 - 148,957 148,957 Texas Avenue Streetscape & Town Square - 764,967 500,000 1,264,967 917,285 347,682 600,000 947,682 Signal - 146 North and 1 -10 West 222,881 29,872 - 29,872 - - - Signal - Hutto and Rollingbrook - 85,200 - 85,200 72,390 12,810 - 12,810 Garth Road Traffic Engineering 7,463 205 15,000 1 15,205 15,205 - - - Subtotal 418,040 2,103,215 913,957 3,017,172 2,115,098 872,202 748,957 1,621,159 Utility Projects Economic Dev. Cost Share with Developers to Upsize New Utilities 342,013 100,000 254,535 - 254,535 - 254,535 1 -10 Lift Station - - 250,000 250,000 250,000 500,000 NE WW Treatment Plant Debt Service (60% - 2005 & 2006 TW DB CO's & 2014 & 2015 GO's Refunding) 1,201,581 1,302,255 1,302,255 1,302,255 - 1,256,535 1,256,535 West District Plant Expansion Debt Service - (50 % - 2008 CO's) 1,002,966 1,009,356 1,009,356 1,009,356 - Hutto Lift Station 7,500 62,522 - - - BuceesUtilityLines 344,113 - - - - - Tri City Beach Road Sewer - 70,000 70,000 70,000 70,000 Ameriport Waterline 26,257 - - - - - Subtotal 2,582,417 474,535 2,411,611 2,886,146 2,311,611 574,535 1,506,535 2,081,070 Parks Projects Aquatics Master Plan Phase 1 & 2 Construction (Debt Svc on $6mm) 427,738 437,888 437,888 437,888 426,713 426,713 Pirates Bay Waterpark Expansion (Debt Service on $5.5mm) 377,275 375,529 375,529 375,529 376,079 376,079 Baytown Sports League Improvements 155,568 20,650 100,000 120,650 95,309 25,341 50,000 75,341 Golf Course (Debt Service on $12.5mm) - - - - 500,000 500,000 Rent/Purchase of Ice Rink for Town Square - 226,940 226,940 Goose Creek Trail Phases V and VI 207,948 292,052 - 292,052 199,837 92,215 - 92,215 Goose Creek Trail - Phase VI - 315,000 315,000 45,000 270,000 - 270,000 Land Acquisition - Future Parks - 223,139 50,000 273,139 1,300 271,839 100,000 371,839 Sports Complex (Parking, Fields & Lighting) 45,067 7,974 - 7,974 7,974 - East Road Girls Fields - Lighting & Wiring - 575,000 575,000 575,000 - - Pelly and Central Little League Parks 14,631 369 - 179 179 Wetlands Picnic Shelter 10,000 - 10,000 10,000 GLO / CMP Grant Match ( Tabbs Bay) - 86,400 86,400 86,400 Tabbs Bay Cleanup 99,858 - Eddie Huron Park Phase II & III 1,871 - City Hall Courtyard Improvements Phase I & II 20,693 6,691 - 6,691 6,691 Median Beautification Crew 129,997 (545) 110,500 109,955 109,955 - Community Service Supervisor 28,951 53,149 77,200 130,349 99,760 Roseland Park Improvements 100,111 1,759 - 1,536 1,536 - Roseland Locomotive Improvements 49,547 10,278 10,278 10,278 17 -51 MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND BUDGET SUMMARY for Fiscal Year 2015 -16 Actual Carry- forward Adopted Total Allocation Estimated Carry - forward New Allocation Total Allocation 2013 -14 2013 -14 2014 -15 2014 -15 2014 -15 2014 -15 2015 -16 2015 -16 Roseland Spray Park Renovations - 42,000 42,000 42,000 Special Needs Playground 25,000 25,000 25,000 - - - Jenkins /Holloway Park Improvements 36,933 61,699 - 61,699 44,747 16,952 16,952 Goose Creek Park Improvements 1,755 50,960 50,960 31,550 19,410 - 19,410 Jenkins Park Disc Golf 1,826 - - - Pelly Park Loop Trail - 111,000 111,000 Westwood Park Fence Enclosure 50,663 50,663 Lincoln Cedars Fence Improvements 12,000 12,000 Roseland Park Restroom Replacement 135,000 135,000 Repair Fire Fighter Memorial 33,625 33,625 Community Center Path Improvements 67,830 67,830 Paint Bridge Overpasses 50,000 50,000 Kayak Launch (Bayland & Roseland) 70,000 70,000 Allenbrook Park Improvements 111,960 - - Kayak Launch 24,972 - - Subtotal 1,836,701 738,175 2,194,517 2,932,279 2,205,933 695,757 2,209,850 2,905,607 Total MDD Projects 5,077,543 5,298,789 6,120,085 11,418,461 8,002,155 3,355,845 5,465,342 8,821,187 Other Project Administration and Overhead 300,000 - 300,000 300,000 300,000 300,000 300,000 Unforeseen /New Initiatives 502,021 - 502,021 502,021 500,000 1,002,021 Subtotal 300,000 502,021 300,000 802,021 300,000 502,021 800,000 1,302,021 Total MDD Expenditures 5,377,543 5,800,810 6,420,085 12,220,482 8,302,155 3,857,866 6,265,342 10,123,208 Revenues over (under) expenses 401,524 (5,800,810) (665,885) (6,466,282) (2,382,350) (3,857,866) (168,542) (4,026,408) Ending working capital $ 6,809,000 $ 1,008,190 $ 342,305 $ 342,718 $ 4,426,650 $ 568,784 $ 400,242 $ 400,242 DEBT SERVICE PAYMENT RECAP Aquatics Master Plan Phase 1 & 2 Construction (Debt Svc on $6mm) 427,738 437,888 437,888 437,888 - 426,713 426,713 Pirates Bay Expansion (Debt Svc on $5.5mm) 377,275 375,529 375,529 375,529 - 376,079 376,079 Golf Course Construction (Debt Svc on $12.5mm) - - - - - 500,000 500,000 State Infrastructure Bank Loan Repayment Decker Dr to 146 South flyover ( $1 mm) 148,957 148,957 148,957 148,957 - 148,957 148,957 NE WW Treatment Plant Debt Service (60% - 2005 & 2006 TW DB CO's & 2014 & 2015 GO's Refunding) 1,201,581 1,302,255 1,302,255 1,302,255 - 1,256,535 1,256,535 West District Plant Expansion Debt Service - (50% - 2008 CO's) 1,002,966 1,009,356 1,009,356 1,009,356 Total Debt Service Payments $ 3,158,517 $ $ 3,273,985 $ 3,273,985 $ 3,273,985 $ - $ 2,708,284 $ 2,708,284 17 -52 SUPPLEMENTAL INFORMATION INCLUDED FOR PLANNING PURPOSES 17 -53 MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND BUDGET SUMMARY - PROJECTED WORKING CAPITAL Fiscal Year 2015 -16 Estimated revenue growth for projected years: 2.0% beginning working capital Current Expenditures Carry- forward Adjusted Allocation Total Allocation Estimated Expenditures Carry- forward New Allocation Total Allocation Projected Projected Projected Projected Projected 2013 -14 2013 -14 2014 -15 2014 -15 2014 -15 2015 -16 2015 -16 2016 -17 2017 -18 2018 -19 2019 -20 2020 -21 beginning working capital $ $6,609,000 1 $1,uud,19U $6,609,000 $ 6,8U9,000 $4,426,650 1 $ 566,184 $4,426,650 $ 4UU,242 1 $ 653,762 $ 768,858 $1,394,2U6 1 $2,163,475 Revenues Sales Taxes 5,700,000 5,700,000 5,900,000 6,077,000 6,077,000 6,199,000 6,323,000 6,449,000 6,578,000 6,710,000 Interest on Investments 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 Contributions & Miscellaneous 48,200 48,200 13,805 13,800 13,800 20,000 20,000 20,000 20,000 20,000 Total MDD Revenues 5,754,200 5,754,200 5,919,805 6,096,800 6,096,800 6,225,000 6,349,000 6,475,000 6,604,000 6,736,000 Expenditures Economic Development Projects Development of New and Expansion of Existing Businesses and Industry 1,099,496 519,785 150,000 669,785 655,233 14,552 150,000 164,552 300,000 300,000 300,000 300,000 300,000 Econ Development Foundation - Basic Economic Development Services 1,300,000 - 250,000 250,000 250,000 - 250,000 250,000 200,000 200,000 200,000 200,000 200,000 Econ Development Foundation - Special Economic Development Projects 308,554 330,558 100,000 430,558 165,812 264,746 264,746 100,000 100,000 100,000 100,000 100,000 Economic Incentives - - - 500,000 500,000 500,000 650,000 150,000 150,000 150,000 Econ Development Foundation - Special Economic Development Projects -SBRLF 100,000 110,000 - 110,000 - 110,000 - 110,000 - - Property Acquisition for Economic Development 621,197 522,521 100,000 622,521 298,468 324,053 100,000 424,053 100,000 100,000 300,000 300,000 300,000 Downtown Redevelopment Assistance - Baytown Little Theater 500,000 500,000 500,000 500,000 Subtotal 3,429,247 1,982,864 600,000 2,582,864 1,369,513 1,213,351 1,000,000 2,213,351 1,200,000 1,350,000 1,050,000 1,050,000 1,050,000 Streets, Drainage, Sidewalks & Signalization Projects Land Acquisition for New Thoroughfares - 911,710 (400,000) 511,710 - 511,710 - 511,710 100,000 100,000 100,000 100,000 100,000 Land for San Jacinto Blvd 500,000 500,000 500,000 - - - - City Gateway Project - 311,261 150,000 461,261 461,261 - - - State Infrastructure Bank Loan Repayment Decker Dr to 146 South flyover ( $1 mm) 446,914 - 148,957 148,957 148,957 - 148,957 148,957 - - Texas Avenue Streetscape & Town Square 305,243 764,967 500,000 1,264,967 917,285 347,682 600,000 947,682 150,000 150,000 150,000 150,000 150,000 Signal - 146 North and 1 -10 West 22,247 29,872 - 29,872 - - - - - - Signal - Hutto and Rollingbrook 4,800 85,200 - 85,200 72,390 12,810 12,810 - - Garth Road Traffic Engineering 10,032 205 15,000 15,205 15,205 - - - - - Subtotal 789,236 2,103,215 913,957 3,017,172 2,115,098 872,202 748,957 1,621,159 250,000 250,000 250,000 250,000 250,000 Utility Projects Economic Dev. Cost Share with Developers to Upsize New Utilities 26,083 342,013 87,478 254,535 - 254,535 - 254,535 150,000 150,000 150,000 150,000 150,000 1 -10 Lift Station - - 250,000 250,000 250,000 250,000 500,000 - NE WW Treatment Plant Debt Service (60 %- 2005 & 2006 TWDB CO's & 2014 & 2015 GO's Refunding) 6,067,580 1,302,255 1,302,255 1,302,255 - 1,256,535 1,256,535 1,130,793 1,111,294 1,113,560 1,114,773 1,096,146 West District Plant Expansion Debt Service - (50% - 2008 CO's) 3,202,146 1,009,356 1,009,356 1,009,356 - - - - - - Hutto Lift Station 129,978 62,522 (62,522) - - Tri City Beach Road Sewer 70,000 70,000 70,000 70,000 Subtotal 9,425,787 474,535 2,411,611 2,886,146 2,311,611 574,535 1,506,535 2,081,070 1,280,793 1,261,294 1,263,560 1,264,773 1,246,146 17 -54 MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND (BUDGET SUMMARY - PROJECTED WORKING CAPITAL revenue arowrn rnr nroiecrea years, Parks Projects Current Ex enditures Carry- forward Adjusted Allocation Total Allocation Estimated Expenditures Carry- forward New Allocation Total Allocation Projected Projected Projected Projected Projected Aquatics Master Plan Phase 1 & 2 Construction (Debt Svc on $6mm) 2013 -14 2013 -14 2014 -15 2014 -15 2014 -15 2015 -16 2015 -16 2016 -17 2017 -18 2018 -19 2019 -20 2020 -21 Parks Projects Aquatics Master Plan Phase 1 & 2 Construction (Debt Svc on $6mm) 522,948 437,888 437,888 437,888 426,713 426,713 434,138 426,338 437,538 427,737 432,674 Pirates Bay Waterpark Expansion - Debt Service on $5.5mm 399,288 375,529 375,529 375,529 376,079 376,079 376,529 376,292 373,554 367,221 362,387 Baytown Sports League Improvements 450,128 20,650 100,000 120,650 95,309 25,341 50,000 75,341 25,000 25,000 25,000 25,000 25,000 Golf Course (Debt Service on $12.5mm) - - - - - - 500,000 500,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Rent/Purchase of Ice Rick for Town Square - - - - 226,940 226,940 50,000 50,000 50,000 50,000 50,000 Goose Creek Trail Phases V and A 292,052 - 292,052 199,837 92,215 - 92,215 - - - - - Goose Creek Trail Phase VI - 315,000 315,000 45,000 270,000 - 270,000 350,000 300,000 300,000 300,000 300,000 Land Acquisition - Future Parks 34,942 223,139 50,000 273,139 1,300 271,839 100,000 371,839 50,000 50,000 50,000 50,000 50,000 Sports Complex (Parking, Fields & Lighting) 573,996 7,974 - 7,974 7,974 125,000 125,000 - East Road Girls Fields - Lighting & Wiring - - 575,000 575,000 575,000 - - - - - Pelly and Central Little League Parks 369 (190) 179 179 Wetlands Picnic Shelter - 10,000 - 10,000 10,000 GLO / CMP Grant Match 107,973 - 86,400 86,400 86,400 City Hall Courtyard Improvements Phase I & II 14,616 6,691 - 6,691 6,691 Median Beautification Crew 119,348 (545) 110,500 109,955 109,955 Community Service Supervisor - 53,149 77,200 130,349 99,760 Roseland Park Improvements 98,380 1,759 (223) 1,536 1,536 Roseland Locomotive Improvements - 10,278 - 10,278 10,278 Roseland Spray Park Renovations - 42,000 42,000 42,000 - - Special Needs Playground - 25,000 25,000 25,000 Jenkins / Holloway Park Improvements 61,699 - 61,699 44,747 16,952 16,952 Goose Creek Park Improvements 50,960 50,960 31,550 19,410 19,410 Pelly Park Loop Improvements - - - - 111,000 111,000 Westwood Park Fence Enclosure 50,663 50,663 Lincoln Cedars Fence Improvements 12,000 12,000 Roseland Park Restroom Replacements 135,000 135,000 Repair Fire Fighter Memorial 33,625 33,625 Community Center Path Improvements 67,830 67,830 Paint Bridge Overpasses 50,000 50,000 Kayak Launch (Bayland & Roseland) 70,000 70,000 Subtotal 2,321,619 738,175 2,194,104 2,932,279 2,205,933 695,757 2,209,850 2,905,607 2,410,667 2,352,630 2,236,092 2,219,958 2,220,061 Total MDD Projects 15,965,889 5,298,789 6,119,672 11,418,461 8,002,155 3,355,845 5,465,342 8,821,187 5,141,460 5,213,924 4,799,652 4,784,731 4,766,207 Other Project Administration and Overhead 1,787,500 - 300,000 300,000 300,000 - 300,000 300,000 300,000 300,000 300,000 300,000 300,000 Unforeseen /New Initiatives 502,021 502,021 502,021 500,000 1,002,021 500,000 750,000 750,000 750,000 750,000 Subtotal 1,787,500 502,021 300,000 802,021 300,000 502,021 800,000 1,302,021 800,000 1,050,000 1,050,000 1,050,000 1,050,000 Total MDD Expenditures 17,753,389 5,800,810 6,419,672 12,220,482 8,302,155 3,857,866 6,265,342 1 10,123,208 5,941,460 6,263,924 5,849,652 5,834,731 5,816,207 Revenues over (under) expenditures (17,753,389) (5,800,810) (665,472) (6,466,282) (2,382,350) (3,857,866) (168,542) (4,026,408)1 283,540 85,076 625,348 769,269 919,793 Ending working capital $ 17,753,389 $ 1,008,190 $ 342,718 $ 342,718 $ 4,426,650 $ 568,784 $ 400,242 $ 400,242 1 $ 683,782 $ 768,858 $ 1,394,206 $ 2,163,475 $ 3,083,268 17 -55 BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT DETAIL DEBT AMORTIZATION SCHEDULES Refunded 7/2015 into Series 2015 GO & Refunding 2011 2.25% 130,185 NE WW Treatment - $13,370,000 - W &S Issue 219,180 Certificate of Obligation - TWDB (MDD portion -60 %) Issue 1 of 2 $ 3,516,310 Series 2005 85,873 Date of Issue - March 1, 2005 - Refund $2,241,204 as of Feb Term - 20 Years Fiscal Interest Principal Total Total Debt Balance of Year Rate Due 2/01 Interest for Fiscal Yr Principal 2006 1.35% $ 98,625 $ 99,219 $ 197,844 $ 3,417,685 2007 1.55% 105,200 97,738 202,938 3,312,485 2008 1.65% 110,460 73,009 183,469 3,202,025 2009 1.80% 117,035 71,088 188,123 3,084,990 2010 2.05% 123,610 68,927 192,537 2,961,380 2011 2.25% 130,185 88,995 219,180 2,831,195 2012 2.40% 138,075 85,873 223,948 2,693,120 2013 2.55% 145,965 82,355 228,320 2,547,155 2014 2.65% 153,855 78,456 232,311 2,393,300 2015 2.75% 163,060 40,707 203,767 2,230,240 2016 2.90% 172,265 2,498 174,763 2,057,975 2016 2.90% 2,057,975 - 2,057,975 - 415,858 $ 3,516,310 $ 788,866 $ 4,305,176 5.500% 2021 5.500% 592,203 NE WW Treatment - $19,700,000 - W &S Issue 721,632 Certificate of Obligation - TWDB (MDD portion -60 %) Issue 2 of 2 $ 10,370,133 Series 2006B Date of Issue - May 1, 2006 Term - 20 Years Fiscal Interest Principal Total Total Debt Balance of Year Rate Due 2/01 Interest for Fiscal Yr Principal 2007 5.500% $ 313,210 $ 405,618 $ 718,828 $ 10,056,923 2008 5.500% 394,802 326,865 721,667 9,662,121 2009 5.500% 405,330 315,863 721,193 9,256,791 2010 5.500% 415,858 304,468 720,326 8,840,933 2011 5.500% 429,018 292,532 721,550 8,411,915 2012 5.500% 442,178 279,896 722,074 7,969,737 2013 5.500% 455,338 266,430 721,768 7,514,399 2014 5.500% 468,498 252,224 720,722 7,045,901 2015 5.500% 484,290 237,214 721,504 6,561,611 2016 5.500% 500,083 221,339 721,422 6,061,528 2017 5.500% 515,875 204,700 720,575 5,545,653 2018 5.500% 534,299 187,239 721,538 5,011,354 2019 5.500% 552,723 168,894 721,617 4,458,631 2020 5.500% 571,147 149,645 720,792 3,887,484 2021 5.500% 592,203 129,429 721,632 3,295,281 2022 5.500% 613,259 108,334 721,593 2,682,022 2023 5.500% 634,315 86,184 720,499 2,047,707 2024 5.500% 658,003 62,922 720,925 1,389,704 2025 5.500% 681,691 38,637 720,328 708,013 2026 5.500% 708,013 13,098 721,111 - $ 10,370,133 $ 4,051,531 $ 14,421,664 17 -56 BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT DETAIL DEBT AMORTIZATION SCHEDULES W &S Projects- Northeast WW Treatment Plant GO & Refunding - (Refunding Comb Tax & Rev COs Series 2006A) $ 2,100,283 Series 2014 Date of Issue - April 1„ 2014 Term - 20 Years Fiscal Interest Principal Total Total Debt Balance of Year Rate Due 2/1 Interest for Fiscal Yr Principal 2014 $ 21,885 $ 21,885 $ 2,100,283 2015 2.00% $ 115,291 73,186 188,477 1,984,992 2016 3.00% 174,064 69,434 243,498 1,810,928 2017 3.00% 152,720 64,532 217,252 1,658,208 2018 3.00% 135,056 60,216 195,272 1,523,152 2019 3.00% 140,208 56,087 196,295 1,382,944 2020 4.00% 145,728 51,069 196,797 1,237,216 2021 4.00% 130,272 45,549 175,821 1,106,944 2022 4.00% 135,792 40,228 176,020 971,152 2023 4.00% 142,048 34,671 176,719 829,104 2024 4.00% 148,304 28,864 177,168 680,800 2025 4.00% 154,560 22,807 177,367 526,240 2026 4.00% 131,744 17,081 148,825 394,496 2027 3.25% 43,424 13,740 57,164 351,072 2028 3.38% 44,896 12,277 57,173 306,176 2029 3.50% 46,368 10,708 57,076 259,808 2030 3.50% 48,208 9,053 57,261 211,600 2031 3.75% 50,048 7,271 57,319 161,552 2032 3.75% 51,888 5,359 57,247 109,664 2033 4.00% 53,728 3,312 57,040 55,936 2034 4.00% 55,936 1,119 57,055 - $ 2,100,283 $ 648,448 $ 2,748,731 W &S Projects- Northeast WW Treatment Plant GO & Refunding - (Refunding Comb Tax & Rev COs Series 2005) $ 1,886,198 Series 2015 Date of Issue - July 7, 2015 Term - 20 Years Fiscal Interest Principal Total Total Debt Balance of Year Rate Due 2/1 Interest for Fiscal Yr Principal 2016 2.00% $ 22,723 $ 94,129 $ 116,852 1,863,475 2017 5.00% 107,653 85,313 192,966 1,755,822 2018 5.00% 114,730 79,754 194,484 1,641,092 2019 5.00% 121,808 73,840 195,648 1,519,284 2020 5.00% 129,630 67,554 197,184 1,389,654 2021 5.00% 137,825 60,868 198,693 1,251,829 2022 5.00% 146,020 53,772 199,792 1,105,809 2023 5.00% 155,333 46,238 201,571 950,476 2024 5.00% 165,018 38,229 203,247 785,458 2025 5.00% 176,051 29,718 205,769 609,407 2026 5.00% 101,320 22,798 124,118 508,087 2027 5.00% 106,535 17,602 124,137 401,552 2028 3.38% 43,955 14,197 58,152 357,597 2029 3.50% 45,445 12,660 58,105 312,152 2030 3.63% 47,308 11,007 58,315 264,844 2031 3.63% 49,170 9,258 58,428 215,674 2032 3.75% 51,033 7,410 58,443 164,641 2033 3.75% 52,895 5,462 58,357 111,746 2034 4.00% 54,758 3,375 58,133 56,988 2035 4.00% 56,988 1,140 58,128 - $ 1,886,198 $ 734,324 $ 2,620,522 17 -57 BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT DETAIL DEBT AMORTIZATION SCHEDULES 2016 4.07% 143,132 5,825 148,957 - Aquatics Master Plan & Construction - $10,000,000 - GOIS Certificates of Obligation - Combined Tax & Revenue - Aquatics Portion $ 6,030,000 Series 2010 Date of Issue - February 1, 2010 Term - 20 Years Fiscal Interest Principal Total Total Debt Balance of Year Rate Due 2/1 Interest for Fiscal Yr Principal 2010 $ - $ Decker Dr to 146 Flyover - $1,000,000 - MDD Issue Texas State Infrastructure Bank Loan 2011 1.00% $ 1,000,000 Series 2008 438,313 Date of Issue - September 13, 2007 2012 Term - 8 Years Fiscal Interest Principal Total Total Debt Balance of Year Rate Due 4/15 Interest for Fiscal Yr Principal 2009 4.07% $ 108,257 $ 40,700 $ 148,957 $ 891,743 2010 4.07% 112,664 36,294 148,957 779,079 2011 4.07% 117,249 31,709 148,957 661,830 2012 4.07% 122,021 26,936 148,957 539,809 2013 4.07% 126,987 21,970 148,957 412,822 2014 4.07% 132,156 16,802 148,957 280,666 2015 4.07% 137,534 11,423 148,957 143,132 2016 4.07% 143,132 5,825 148,957 - Aquatics Master Plan & Construction - $10,000,000 - GOIS Certificates of Obligation - Combined Tax & Revenue - Aquatics Portion $ 6,030,000 Series 2010 Date of Issue - February 1, 2010 Term - 20 Years Fiscal Interest Principal Total Total Debt Balance of Year Rate Due 2/1 Interest for Fiscal Yr Principal 2010 $ - $ 84,635 $ 84,635 $ 6,030,000 2011 1.00% 235,000 203,313 438,313 5,795,000 2012 1.00% 225,000 201,013 426,013 5,570,000 2013 2.00% 240,000 197,488 437,488 5,330,000 2014 2.00% 235,000 192,738 427,738 5,095,000 2015 2.00% 250,000 187,888 437,888 4,845,000 2016 3.00% 245,000 181,713 426,713 4,600,000 2017 3.00% 260,000 174,138 434,138 4,340,000 2018 3.00% 260,000 166,338 426,338 4,080,000 2019 3.50% 280,000 157,538 437,538 3,800,000 2020 3.50% 280,000 147,737 427,737 3,520,000 2021 3.50% 295,000 137,674 432,674 3,225,000 2022 3.63% 300,000 127,074 427,074 2,925,000 2023 3.75% 320,000 115,637 435,637 2,605,000 2024 4.00% 325,000 103,137 428,137 2,280,000 2025 4.00% 345,000 89,737 434,737 1,935,000 2026 4.13% 350,000 75,619 425,619 1,585,000 2027 4.25% 375,000 60,431 435,431 1,210,000 2028 4.25% 380,000 44,387 424,387 830,000 2029 4.38% 410,000 27,344 437,344 420,000 2030 4.38% 420,000 9,187 429,187 - $ 6,030,000 $ 2,684,766 $ 8,714,766 17 -58 BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT DETAIL DEBT AMORTIZATION SCHEDULES W &S Projects- $16,500,000 - COs Certificates of Obligation - Combined Tax & Revenue - Aquatics Portion $ 5,500,000 Series 2013 Date of Issue - March 26, 2013 Term - 20 Years Fiscal Interest Principal Total Total Debt Balance of Year Rate Due 2/1 Interest for Fiscal Yr Principal 2013 $ - $ 44,117 $ 44,117 5,500,000 2014 2.00% 216,667 159,896 376,563 5,283,333 2015 2.00% 220,000 155,529 375,529 5,063,333 2016 2.00% 225,000 151,079 376,079 4,838,333 2017 2.00% 230,000 146,529 376,529 4,608,333 2018 2.50% 235,000 141,292 376,292 4,373,333 2019 4.00% 240,000 133,554 373,554 4,133,333 2020 4.00% 243,333 123,888 367,221 3,890,000 2021 4.00% 248,333 114,054 362,387 3,641,667 2022 2.50% 255,000 105,900 360,900 3,386,667 2023 2.50% 263,333 99,421 362,754 3,123,334 2024 2.50% 270,000 92,754 362,754 2,853,334 2025 2.63% 280,000 85,704 365,704 2,573,334 2026 3.00% 286,667 77,729 364,396 2,286,667 2027 3.00% 295,000 69,004 364,004 1,991,667 2028 3.13% 305,000 59,814 364,814 1,686,667 2029 3.13% 315,000 50,126 365,126 1,371,667 2030 3.25% 325,000 39,923 364,923 1,046,667 2031 3.25% 336,667 29,171 365,838 710,000 2032 3.30% 350,000 17,925 367,925 360,000 2033 3.38% 360,000 6,075 366,075 - $ 5,500,000 $ 1,903,484 $ 7,403,484 17 -59 RESOLUTION NO. 256 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR, BEGINNING OCTOBER 1, 2015, AND ENDING SEPTEMBER 30, 2016; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. BE IT RESOLVED BY THE BOARD OF DIRECTORS OF THE BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT: Section 1: 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, 2015, and ending September 30, 2016, as finally submitted to the Board of Directors by the General Manager of said District 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 District for the fiscal year beginning October 1, 2015, and ending September 30, 2016. 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 affirmativeyf# of the Board of Directors of the Baytown Municipal Development District this the 20th day August, 2015. A T: LETICIA BRYSCH, As ' tant Secretary APPROVED AS TO FORM: 4 nta A?!�7 ACIO RAMIREZ, SR., G n al ounsel STJZPHEN -H. DONCARLOS, R:'%Karen%Files,City CounciMunicipal Development District Resolutions\2015 Wugust\Adoptl5- 16Budget.doc 17 -60 =a G� R:'%Karen%Files,City CounciMunicipal Development District Resolutions\2015 Wugust\Adoptl5- 16Budget.doc 17 -60 BAYTOWN REINVESTMENT ZONE #1 B TowN s 17 -61 BAYTOWN S 17 -62 BAYTOWN TAX REINVESTMENT ZONE #1 FUND 216 BUDGET SUMMARY Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Sources of Funding 1,615 25,000 17,000 TIRZ Increment - City 824,935 955,801 1,034,245 897,668 TIRZ Increment - County 231,339 287,456 322,473 467,098 TIRZ Incr. County - Chevron 40,862 197,876 435,056 Total Sources 1,097,136 1,243,257 1,554,594 1,799,822 Uses of Funding Zone Adm. & Project Mgmt. 1,615 25,000 17,000 34,000 Legal Services 9,779 15,000 7,500 8,000 Data Base Management 2,700 2,700 2,700 2,700 Accounting Services 3,000 7,000 3,500 3,500 Developer Payments 645,000 825,000 741,748 600,489 Developer Payments- Chevron 40,862 197,876 435,056 TIRZ Fees (rooftops) 75,800 80,800 75,800 80,800 Debt Service 125,000 135,000 130,000 135,000 Interest on Bonds 94,875 80,213 87,688 80,213 Fiscal Agent Fees 2,500 2,500 2,500 City Services 40,513 47,790 41,247 44,883 Total Uses 1,039,144 1,221,003 1,307,559 1,427,141 Excess (Deficit) Sources Over Uses Working Capital - Beginning: Harris County City of Baytown Total Working Capital - Ending: Harris County City of Baytown Total 57,992 22,254 247,036 372,681 727,523 727,523 727,523 1,076,670 417,860 417,860 417,860 373,741 1,145,383 1,203,375 1,203,375 1,450,411 999,724 1,287,180 1,076,670 1,543,768 203,651 (61,551) 373,741 279,323 1,203,375 1,225,629 1,450,411 1,823,091 17 -63 CITY OF BAYTOWN INCREMENT $ 50,494,093 Historical Annexed Tax Increment Historical Tax Increment Schedule Schedule I 2008 Taxable Cumulative (1,196,163) Taxable Annual Tax Year Value Increment Tax Year Value I Increment 2001 Base Year $ 50,494,093 $ - Historical Tax Increment Schedule Schedule 2008 2002 49,297,930 (1,196,163) Taxable Annual Tax Year 2003 59,132,610 8,638,517 Value I Increment 2011 2004 72,826,380 22,332,287 2004 Base Year $ 1,913 $ - 2005 73,907,237 23,413,144 2005 1,913 - 2006 73,907,237 23,413,144 2006 1,913 - 2007 89,611,438 39,117,345 2007 1,913 - 2008 99,420,456 48,926,363 2008 1,913 - 2009 113,856,490 63,362,397 2009 1,913 - 2010 123,327,769 72,833,676 2010 1,913 - 2011 132,354,308 81,860,215 2011 1,523 (390) 2012 141,333,339 90,839,246 2012 1,617 (296) 2013 144,510,493 94,016,400 2013 1,501 (412) 2014 185,461,491 134,967,398 2014 2,292 379 2015 182,061,125 131,567,032 2015 5,622 3,709 HARRIS COUNTY INCREMENT 2005 Base Year Historical Annexed Tax Increment Historical Tax Increment Schedule Schedule 2008 Taxable Annual 38,746,239 Taxable Annual Tax Year Value Increment Tax Year Value I Increment 2005 Base Year $ 75,174,262 2008 99,331,039 2009 113,920,501 2010 122,984,748 2011 135,950,014 2012 133,742,385 2013 148,787,787 2014 255,566,256 2015 339,168,779 17 -64 $ - 2005 Base Year $ 1,913 $ - 24,156,777 2008 1,913 - 38,746,239 2009 1,913 - 47,810,486 2010 1,913 - 60,775,752 2011 1,523 (390) 58,568,123 2012 1,617 (296) 73,613,525 2013 1,501 (412) 180,391,994 2014 5,984 4,071 263,994,517 2015 5,622 3,709 CITY OF BAYTOWN CAPITAL IMPROVEMENT PROGRAM = BAYTOWN S The Capital Improvement Program (CIP) Budget is the City's plan for the acquisition and construction of municipal public improvements. Projects included in the CIP program are usually expensive, non- recurring projects, which have a useful life spanning more than ten years. Project schedules and information presented in the City's annual budget represent the active and planned CIP projects. Capital Planning The Capital Planning process is an ongoing assessment of the needs of the community. The City has developed a comprehensive plan that provides the roadmap for new development and expansion. The departments submit capital project proposals that include both the cost of construction and recurring operational impact of the project to the operating budget. The projects are prioritized and ranked according to established criteria weighing such factors as public safety and welfare, regulatory compliance, economic development impact, and community needs and support. The CIP program is designed to maintain the City's infrastructure in accordance with the Texas Commission on Environmental Quality (TCEQ) guidelines and the City's objective to maintain infrastructure to a high standard. The public improvement projects will normally have a construction cycle or period from twelve to thirty-six months. Therefore, any impact to the operating budgets may not occur until the period(s) following the period in which construction was started. Capital Funding Funding for the current CIP program is provided primarily from three sources: 1) issuance of General Obligation (GO) bonds, supported or repaid by ad valorem property taxes, 2) issuance of Revenue bonds or Certificates of Obligation (CO), supported or repaid by water and wastewater utility revenue, and 3) sales tax revenue from the Municipal Development District (MDD). Secondarily, projects may be funded from other funds, intergovernmental revenues, developer contributions and interest income. Effect on Operating Costs The annual effect on operating costs in the current projects has been estimated in the General Capital Improvement Program, Utility Capital Improvements Program and the MDD. BUDGET OVERVIEW The 2015 -16 CIP project summary and attached narratives are provided for information. These projects are part of the overall comprehensive CIP program, which includes utility system projects and other general public improvements projects. The 2015 -16 projects in the Utility CIP program will be financed through Certificates of Obligation and General Obligation Bonds will support the General CIP Program authorized by referendum. Projects funded either entirely or partially by the Municipal Development District (MDD) have been submitted to the MDD board for review and approval. The CIP Budget is designed to annually review the development and continuing maintenance of the City's infrastructure. The relationship between the assessed valuation, outstanding debt, annual debt service requirements and general government expenditures as illustrated provide a basis of project consideration and funding. Revisions and amendments may be incorporated into the plan as desired by City Council. 18 -1 General Capital Improvement Program Before any general obligation bonds can be sold to fund capital projects, they must first be authorized by voters. Generally, a process is followed by which the City Council appoints a Steering Committee that decides how much additional general obligation debt can be issued based on factors such as projected revenue increases or decreases, anticipated increases or decreases in property values, and the impact of future bond sales on the property tax rate. After the committee decides the amount of debt that could be issued, a process determining which projects to put before the voters is undertaken. This process usually involves input from City staff and the public about needed projects, and cost estimates are developed for each project. Once the projects and their costs are determined, the City Council calls for the bond election and the voters determine which propositions are approved. After voter approval, the City is authorized to sell the bonds (usually over a period of years) for the propositions approved by the voters. The City Council, Citizens and Administration agree that maintaining and improving the facilities and infrastructure within the City are vital to its growth and development. In the November 2007 bond election, a bond program totaling $79,975,000 was approved. The voters overwhelmingly approved five initiatives that will provide improvements in the following areas: streets; sidewalks; drainage; public safety; and parks, recreation and beautification. In light of the stronger state of the economy and continuing favorable interest rates, the City issued the remaining $10.15 million of the GOs in 2014 -15 for a grand total of $79,975,000 in bonds sold under the 2007 authorization. This completed the issuance of these GO bonds authorized by voters. Additionally, in fiscal year 2015 the City took advantage of low interest rate environment to refinance $23.86 million in bonds. The City will continue to monitor and assess the cash flow of projects and as necessary adjust the project schedule. In 2008 -09, the tax rate impact to fund the debt service was $0.05 which was less than the $0.064 expected. A reassessment of the cash flow of projects related to Year Two and Year Three GO's led the City to defer approximately $12,600,000 of debt issuance until fiscal year 2011. This also allowed the deferring of related debt service costs, which in turn allowed the City to defer the associated tax increase. Future tax rate increases are anticipated however, they may be mitigated by the increases in assessed values related to new construction or increased values. While there will be no ad valorem tax increase associated with the budgeted 2015 -16 GO debt issuance, future issuances may require an increase. The following is a description of all the General CIP projects in the 2007 bond program and their estimated costs. General Capital Improvement Prollram Projects Summaries Streets & Sidewalks Improvements Street Improvements Continuation of the City's annual street rehabilitation program and a physical condition survey of the City streets. The survey will determine the streets in the worst physical condition and will assist in determining the next streets to be rehabilitated. $30,000,000 Operating Impact: Operating maintenance costs are projected to be $350, 000. Matching Funds for Harris County and Texas Department of Transportation (TxDOT) Projects Matching funds for potential Harris County and TxDOT street and highway projects. $6,000,000 Operating Impact: Operating maintenance costs are projected to be $16, 000.. Sidewalks Near Parks and Schools Construct sidewalks near parks and schools. $500,000 Operating Impact: General Fund operating and maintenance costs are projected at $19,800. 18 -2 East Baker Road Extension Extending Baker Road and related utility, sidewalks and drainage improvements. $7,100,000 Operating Impact: General Fund operating maintenance costs are projected at $281, 000. Total Streets & Sidewalks Improvements $43,600,000 Drainage Improvements Drainage Improvements Install and upgrade drainage to mitigate street flooding and improve drainage conditions. $2,000,000 Operating Impact: Annual operating and maintenance costs are projected at $79,000 to be absorbed in General Fund. Total Drainage Improvements Public Safety Improvements $2,000,000 Northeast Fire Station #6 Construction of a Fire Station in the northeast area of the city. $3,006,600 Operating Impact: Personnel and operating maintenance costs were absorbed in the General Fund. Radio System Upgrade Upgrade to a digital radio system for police, fire and other emergency services. $4,250,000 Operating Impact: Reduction in annual maintenance of $31,400. Replacement or Expansion of EMS Station on South Main Replace or expand the EMS Station on South Main. $980,000 Operating Impact: Reduction of annual maintenance of $26, 000. 911 Center and Fiber Upgrades Construction of the 911 Center and expansion of the fiber optic network. $9,500,000 Operating Impact: Annual maintenance costs are projected at $285, 000. North Central Fire Station Construction of a Fire Station in the north central area of the City. $4,030,400 Operating Impact: Personnel and operating maintenance costs of $1.25 million were absorbed in General Fund. Public Safety Building Improvements Improvements to public safety buildings in the City. Operating Impact: No impact to annual operating budget. Siren Replacement and Additions Replace warning sirens and add additional six sirens sites along the IH 10 corridor Operating Impact: No impact to annual operating budget. Total Public Safety Improvements Parks, Recreation and Beautification Improvements $600,000 $418,000 $22,785,000 Aquatics Master Plans Phases 1, 2 & 3 The Aquatic Needs Analysis has been completed and a Master Plan has been produced to further define the development in this recreational area. The final report provided information on utilization, feasibility of construction, and project cost estimates for aquatic facilities. The 2007 -08 budget funded the Engineering and Design and construction began in early 18 -3 2009 on a multi - million dollar aquatics facility. The project was funded with $4 million authorized in the November 2007 bond election and MDD is funding the debt service on the additional $6 million in CO's which also provided funding for the project; the Pirates Bay Water Park opened in Summer 2010. Operating Impact: Personnel and operating maintenance costs are $1.6 million, offset by user fees included in the Aquatics enterprise fund. Phase 2 includes the replacement of the NC Foote Pool and Phase 3 includes construction of a new sprayground park and splash pads. $9,300,000 Operating Impact: Operating and maintenance costs of $1.7 million will be funded by user fees in the Aquatics Fund. Park Land North of IH -10 Purchase of land north of IH -10 for future park site. $525,000 Operating Impact: General Fund annual maintenance costs are projected to be $10,500. Reautification Visual improvements to the gateways of the City and medians including Alexander Drive, Baker Road and Rollingbrook Drive. $1,005,000 Operating Impact: No further impact to the annual operating budget. Total Parks, Recreation and Beautification Improvements $10,830,000 Bond Issuance Costs $760,000 Total General Capital Improvement Program 79 Utility Capital Improvement Program The City of Baytown is the sole supplier of water and wastewater services in the city limits of the City of Baytown. The City accounts for all revenues and expenses of water and wastewater operations through a utility enterprise fund. This is classified as a proprietary fund, similar to the operation of a business. Revenues in the fund are generated by user fees, not property or sales taxes, which are separate and distinct from the General Fund of the City. The City also provides water and wastewater services in some areas of the City's extraterritorial jurisdiction (ETJ). Typically provision of utility services outside the City is pursuant to a contract with a municipal utility district. In 2003, the City Council adopted a policy defining its role in providing utility services outside the city limits. Due primarily to wastewater capacity concerns, this policy significantly limits any provision of utility services outside the City. In 2005, the City Council amended the policy to allow utility services to be provided to public educational institutions outside the city limits. Another capital improvement initiative seen as critical to the growth and development of the City is the utility infrastructure. Current and active projects detailed in this document represent over $125 million in improvements from 2002 through 2018. Projects in this category include development and redevelopment of wastewater treatment plants and lift stations; water and sewer line rehabilitation; line extensions; new and rehabilitation of water towers; and water well replacement. Additional ongoing projects that will improve the City's utility infrastructure include the hardening of lift stations and other water and sewer facilities throughout the City. These projects are funded by grants and are budgeted in excess of $17 million. During the budget process, the staff reviewed the current and future utility capital improvements and included additional items in the CIP. As an enterprise fund which operates on fees charged to customers, water and sewer rates may be increased as necessary to fund these much needed capital improvements. 18 -4 The following is a description of active and future Utility CIP projects and their estimated costs in the current program: Utility Capital Improvement Program Proiect Summaries Rehabilitation Projects Miscellaneous Rehabilitation and Emergencies Provides funding for an annual program for rehabilitation and emergency sewer repairs throughout the City. $18,000,000 Operating Impact: No impact to the annual operating budget. Central District Wastewater Treatment Plant Rehabilitation Install bypass piping on influent head -works to prevent overflows during bar screen breakdowns, replace the 14- year -old mechanical bar screen and serpentex conveyor, replace administration building containing asbestos flooring and replace lift station motor control cabinet. $17,163,093 Operating Impact: Annual operating and maintenance costs are estimated to be $67,700. Central District Wastewater Treatment Plant Lift Station Replace the existing lift station. $7,900,000 Operating Impact: Operating and maintenance costs are projected at $335,550. West District Plant Expansion Expand the plant capacity in order to treat an additional four million gallons per day of sewage and provide additional capacity to allow for new development in the service area. $29,600,000 Operating Impact: Additional operating and maintenance costs are projected to be $1,257,250. Gulf Coast Lift Station Replace the existing lift station. Operating Impact: Operational impact is estimated at $106,200. $2,500,000 Steinman Lift Station & Force Main $7,440,000 Rebuild the lift station to increase capacity, eliminate the bypass, and install a new force main. Operating Impact: Additional operating costs of $316, 000 is anticipated. Raccoon Lift Station Install new pumps and rehabilitation of existing wet well. $4,443,350 Operating Impact: Operating and maintenance costs are projected at $188,700, Garth Road Lift Station Install new pumps, piping, control panel, and rehabilitation of existing wet well. $3,300,000 Operating Impact: Additional maintenance costs are anticipated to be $97,700. West Main Lift Station $1,500,000 Install new piping, control panel, rehabilitation of existing wet well, and move pumps to ground level. Operating Impact: It will improve service, but no operating impact. Cedar BaLynchburg Lift Station Install new pumps, piping, control panel, and rehabilitation of existing wet well. $5,219,847 Operating Impact: Operating impact is projected at $43,300. I -10 Lift Station Install new pumps, piping, control panel, and rehabilitation of existing wet well. $3,600,000 Operating Impact: Additional maintenance costs are anticipated to be $67,500. 18 -5 Slapout Gully Lift Station Install new pumps, rehab existing wet well, and move pumps to ground level. $300,000 Operating Impact: Maintenance and operation costs are projected to be an additional $6,400 annually. Hugh Wood Lift Station Increase wet well to accommodate a two -pump system. $300,000 Operating Impact: Maintenance and operation costs are negligible. Little Missouri Lift Station $800,000 Install new pumps, piping and control panel. Increase wet well to accommodate two -pump system. Reconstruct lift station above known flood plain. Operating Impact: Maintenance and operation costs are projected at $34, 000. McKinney Lift Station $500,000 Replace existing pump and install additional pump. Rehabilitate wet well, replace piping and control panel. Part of Sanitary Sewer Overflow Initiative. Operating Impact: It will improve service, but no operating impact Craigmont Lift Station $2,500,000 Install new pumps and rehabilitation of existing wet well Operating Impact: Operating and maintenance costs are projected at $48, 000 Collection System Rehabilitation $14,758,000 (including Allenbrook, Oakwood /Lee Heights, Pelly /Gulf Heights, Lakewood Subdivisions, West Baytown and Pruetts Estates) Replace 163,000 feet of 8 inch through 18 inch pipe utilizing the pipe bursting method. It will also include the rehabilitation and/or replacement of lift stations in various subdivisions. Operating Impact: As a betterment, operating and maintenance costs are expected to diminish by $598,000. Rehabilitation Force Main Rehabilitation Rehabilitate force main by using pipe bursting and/or open cut method. $500,000 Operating Impact: Maintenance costs are projected amounting to $10,600. Cedar Bayou Lift Station Investigative Study /Construction The study will investigate and determine the best solution to increase the pumping capacity of the lift station with implementation of the plan to follow. $2,100,000 Operating Impact: No impact to the annual operating budget. Central Heights Subdivision Rehabilitation The rehabilitation will replace the existing 6 inch and 8 inch sanitary sewer mains. $642,500 Operating Impact: Operating and maintenance costs are expected to diminish by $20,400. Pinehurst Sanitary & Storm Sewer Rehabilitation The rehabilitation will replace the existing 6, 8 and 10 -inch sanitary sewer mains and along with the storm sewer piping. $4,900,000 Operating Impact: Additional operating and maintenance costs are projected at $52, 000. Water System Rehabilitation The replacement of existing cast iron, galvanized and asbestos cement pipes and construct a 12 inch water main along John Martin from I -10 to Lynchburg — Cedar Bayou Road. $10,575,000 Operating Impact: Additional operating and maintenance costs are anticipated at $193, 000. Total Rehabilitation Projects 18 -6 $138,541,790 System Improvement Projects Water Tower at Sports Complex The proposed one million gallon water tower will be located on the northeast corner of the Wayne Gray Sports Complex adjacent to the Republic of Texas Plaza. The tower will enhance the City's overall water system. $2,400,000 Operating Impact: Operating and maintenance costs are projected to be $102, 000. Baker Road and BMLwgy Water Tower Rehabs The rehabilitation will replace the interior and exterior coating of the tower and repair the minor corrosion on the tower. $1,450,000 Operating Impact: No significant operating costs are anticipated. Upsize Kilgore and East Baker Sewer Lines Upsize Kilgore line from 30 inch to 36 inch and East Baker line from 15 inch to 21 inch. $2,000,000 Operating Impact: Additional operating and maintenance costs are projected at $14,500. Baker Road Water Well Replacement Construction of a ground water well to replace an existing, failed well that provides raw water to the City of Baytown in citywide emergencies. $1,800,000 Operating Impact: Operating and maintenance costs are projected at $173,800. Thompson Road Utility Relocation Relocation of existing municipal utilities in preparation for and coordination with a Harris County project for widening Thompson Road. BAWA contributed $500,000 funding for this project. $1,153,608 Operating Impact: It will improve service, but no operating impact. Total System Improvements Projects New Development /Other $8,803,608 North Main/IH -10 Utility This project will extend water and wastewater service along North Main Street from just north of Cedar Bayou Lynchburg Road to Wallisville Road, effectively opening up this area for future development. The project is almost complete and the easements have been acquired. The City issued Series 2007 Certificates of Obligation to finance the project. $4,500,000 Operating Impact: Operating and maintenance costs are anticipated amounting to $217,200. Bond Issuance Costs $2,047,000 Total New Development Projects /Other Total Utility Capital Improvement Program $6,547,000 153.892.398 The Utility Capital Improvement Program provides for the issuance of various debt instruments to fund the projects. The following schedule depicts debt issues since fiscal year 2001 -02. Fiscal Year Amount 2001 -02 $ 5,415,000 2002 -03 $ 5,830,000 2003 -04 $11,980,000 2004 -05 $13,370,000 2005 -06 $31,930,000 2006 -07 $13,000,000 2007 -08 $29,500,000 2012 -13 $11,000,000 2013 -14 $11,715,000 18 -7 A capital improvement initiative seen as critical for the growth and development of the City is utility infrastructure. Current and active projects detailed in this document represent over $120 million in improvements from 2002 through 2017 with over $105 million completed to date. Projects in this category include development and redevelopment of wastewater treatment plants and lift stations; water and sewer line rehabilitation; line extensions; new construction and rehabilitation of water towers; and water well replacement. Wastewater Operations continues to address repairs to or replacement of private service lines through the Private Sewer Lines Inspection Program (PSLIP) initiated in 2007. As lines are inspected, homeowners are notified of required improvements and given one year to take corrective action. This program's continued success is critical to addressing the effects of inflow and infiltration within the sewer system. A reassessment of the cash flow of current projects and the utilization of residual bond funds and interest earnings allowed the City to fund many of the fiscal year 2009 and later projects without issuing additional debt. The City implemented a new rate structure in 2010 to generate the funding required for maintenance of the water and sewer systems in the City. The new rate structure is designed to equitably distribute the costs of service, and provide incentives for water conservation. There is no rate increase included for water and sewer fees. The following key planning assumptions have been used to evaluate the needs for rate adjustments: • Growth in the water and wastewater customer accounts of approximately 2% per year. • Inflation factors as follows: o 15% Health & Insurance 0 2% Salary Savings o 10% Electric Service 0 5% Machinery, Equipment and Motor Vehicles 0 3% Salaries 0 3% Other Operations 0 1% Transfers • New and /or expanded programs. 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 15.8 MGD without penalties. The surcharge for water purchased over the 15.8 MGD is nominal at this time. BAWA received notice of a rate increase (4.4 %) from $0.6232 to $0.6506 effective April 1, 2015. The annual rate adjustment is intended to help cover the City of Houston's cost increases that impact the provision of safe, clean drinking water and the collection and treatment of wastewater. This includes operational costs as well as the costs involved in repairing portions of the City of Houston system's aging infrastructure. The Baytown Water Authority (BAWA) rates increased 5% effective October 1, 2015. This increase will cover the increased cost of operations, including debt service, the purchase of raw water, and provide a reserve for future capital projects. • Planned Debt Issues: Any changes to the Utility CIP could impact future rates. 18 -8 City of Baytown Water and Sewer Rate Increases 7.00% 6.009u 5.00% 4.00% 3.00% 2.00% 1.00% 0.009'0 0.009!0 0.00% 2009 -10 2010 -11 2011 -12 2012 -13 2013 -14 2014 -15 2015 -16 Adopted Adopted Adopted Adopted* Adopted Adopted ** Adopted * ** * No Increase for FY2012 -13 ** Effective 1st Cycle in January 2015 * ** No Increase for FY2015 -16 5.859ro 5.859'0 5.859?u 5.859'0 5.8590 0.009'0 0.009!0 Private Sewer Lines The City is experiencing inflow and infiltration (I &I) into its wastewater collection system from groundwater which causes the collection system and ultimately treatment facilities to exceed the capacity designed specifically for conveyance and treatment of wastewater. TCEQ has issued Notices of Violation for unauthorized discharges from the sanitary sewer collection system as a result of I &I into the system and mandated corrections. I &I problems result from defects in both public and private systems. The vast majority of this amount relates to public wastewater improvements. The City's Utility CIP identifies needed public system improvements but does not address private service lines. Homeowners are contributing significantly to I &I problems by not replacing broken or defective private sewer laterals between their homes and the City's system and by having uncapped clean outs or cross connections. The City Council expressed a desire to address I &I problems in the wastewater system by the repair of private service lines located between the public lines and the home. The I &I program started in fiscal year 2006 -07 funded by a program in the Water & Sewer Fund which sends out work crews to identify problem private lines through smoke testing and to notify the property owners of the need for repairs. In February 2007, City Council modified the City ordinance (Section 42 -63) to require a property owner to repair defective sewer services lines within 365 days after notification by the City and allows for a surcharge for noncompliance. Funds have been appropriated for low interest loans to assist certain qualified homeowners with financing for the needed improvements. Specifically, if a private sewer line becomes damaged, defective or deteriorated to the extent that it admits earth or surface or subsurface water or permits the escape of effluents, the City, when it becomes aware of such condition, shall send notice by certified mail to advise the property owner that repairs must be made within 365 days after receipt of such notice. Economic Development Projects 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 18 -9 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. PROJECTS Development of New and Expansion of Existing Businesses and Industry A significant function of this budget allocation is the development of new and expansion of existing businesses. These projects are critically important in light of the State Implementation Plan's potential impact on the petro - chemical industry and underscore our need to diversify our economic foundation. $150,000 Economic Development Foundation — Basic Economic Development Services This provides continued funding for the basic economic development services contract with the Baytown Area/West Chambers County Economic Development Foundation (EDF). $250,000 Economic Development Foundation — Special Economic Development Projects The current MDD budget includes continued funding for a special projects contract with the EDF. The provisions of this contract are requested and approved on an annual basis. $100,000 Property Acquisition for Economic Development This allocation provides funding to purchase property that may become available to be used for future economic development purposes. Some of the projects discussed elsewhere in this report may require additional property acquisition. $100,000 Land Acquisition for new Thoroughfares Funds to purchase rights -of -way for roadway development or expansion. $100,000 City Gateway Monument Additional funding for the current project at the Hartman Bridge. $150,000 State Infrastructure Bank Loan Repayment — Decker Drive to Highway 146 S. Flyover The MDD financed a $1,000,000 loan from the Texas State Infrastructure Bank (SIB) for a Decker Drive to Highway 146 South flyover project. This funding, combined with matching funds from the November 2007 bond election, allowed for completion of the Decker Drive to Highway 146 South flyover. The current project funding eliminates the "braided" on and off ramps. The postponement of the construction of these ramps would have impaired mobility in the area. The State matched our $2 million contribution to provide the $4 million necessary to complete all elements of this flyover. Eligible projects must be on the state highway system and be included in the Statewide Transportation Improvement Plan. $148,957 Texas Avenue Streetscape and Town Square Project The budget includes continued funding and expands the scope of the project to include the Phase One development of a Town Square in the city -owned block bounded by Texas, Gaillard, Pearce and Ashbel. The project adopted for FY 2015 also includes extending the Streetscape Project from Gaillard to Ashbel, including the Ashbel intersection. Phase One of the Town Square is very innovative and includes the Bond - funded water feature in the form of a fountain. The fountain will serve as centerpiece of a round plaza that would serve as the platform for a portable ice rink for the 2015 Christmas holiday season. The fountain would be designed such that it would be covered by a large Christmas tree resulting in a much improved community tree lighting event and ice skating around the community Christmas tree. A set of permanent restrooms will be constructed as will a matching building for storage, fountain equipment and the skate concession center. An area for food trucks is envisioned along Gaillard and there is a large grassy area for concerts, farmers markets and other gathering events. Future phases include a stage and /or other structures. The City owns over 1/2 acre across Pearce from the Town Square and funding is included for public off - street parking to complement the parallel curbside parking around the block. The anticipated development of Ken Pridgeon's Portrait of a Warrior Memorial Art Gallery on the east side of Ashbel would provide additional public parking. The City also owns a tract at Jones and Pearce that can be developed into additional parking, especially if the Brunson project comes to fruition. The total project cost is $1,750,000. Funding previously transferred to the Downtown Quiet Zone Project is not needed for 18 -10 that project and is returned to this project resulting in available funding, subject to the Board's allocation of $500,000, of $1,264,967. The downtown water feature has $290,000 in bond funds available and $250,000 in Street Maintenance Sales Tax will be allocated to assist with funding the roadway portion of the Streetscape. This is an ambitious project but the timing may be just right given the current boom times in Baytown. $500,000 Garth Road Traffic En ing eering This funding continues support for traffic congestion mitigation along the Garth Road corridor. These funds will be utilized when outside engineering /design expertise is required. The vast majority of the projects to date have been designed in- house. $15,000 Economic Development Cost Share with Developers This funding allows the City to have the ability to upsize utility lines installed by developers to meet future water and sewer needs for undeveloped areas serviced by the same lines. $100,000 Northeast Wastewater Treatment Plant — Debt Service The confirmed growth and development within the City necessitated the design and construction of the Northeast Wastewater Treatment facility. The project is estimated at $28,500,000 with 60% ($17,100,000) of the funding from the MDD. The remaining 40% ($11,400,000) is funded from the Water and Sewer Fund. This allocation includes the current year principal and interest payment on multiple debt issuances by the Texas Water Development Board (TWDB) loan and Certificates of Obligation. $1,302,255 West District Plant Expansion — Debt Service The construction to expand the facility with a new 4.0 million gallon per day (MGD) treatment facility is complete. This expansion increased the facility to 8 MGD. MDD has reimbursed the City for 60 %, or $1.2 million, of the design costs of approximately $2,000,000, which was authorized in the 2005 -06 and 2006 -07 budgets. The City issued Series 2008 Certificates of Obligation to finance the total construction costs of the project which is estimated at $27,600,000. MDD will provide 50% funding for the 20 year debt service. This allocation funds the current year debt service requirement. $1,009,356 Aquatic Facilities — Debt Service Pirate's Bay Waterpark opened in 2010 and was funded with $4 million authorized in the November 2007 bond election and the issuance of $6 million in Certificates of Obligation in early 2010. MDD is funding the debt service on the $6 million in CO's. This allocation funds the current year debt service requirement. $437,888 Pirates Bay Waterpark Expansion — Debt Service Attendance and popularity continue to be greater than anticipated with the waterpark's capacity limiting tickets sales on a regular basis. The development of a multi - phased Pirates Bay Expansion Master Plan is in progress. MDD funding of the North Main water and sewer project debt service has been shifted to the Water and Sewer Fund to provide $5.5 million in MDD debt capacity to help fund the expansion. This allocation funds the current year debt service requirement. $375,529 Baytown Sports League Improvements The budget provides continuous funding for various improvements at little league, pony league and soccer facilities including bleacher covers, backstops, paving, trails, lighting and fencing repairs as needed. $100,000 Goose Creek Trail — Phase VI The project would connect the Goose Creek Stream Trail to the Hutto Parkway Trail and beyond. The project will cross Park Street and Decker Drive at the Highway 146 North Feeder Road. The project will go under four Highway 146 bridges and a consultant may be needed to provide engineering under both feeder roads. The trail will also require permission from TxDOT to utilize TxDOT Right of Way including traveling under the four Highway 146 bridges. The project will be the final link for the Goose Creek Trail that will connect Bayland Island to Hutto Parkway and beyond. With the exception of the 18 -11 engineering required under the service road bridges, all planning and design will be completed by Parks and Recreation employees. The project will also replace two footbridges along the current Goose Creek Trail. Plans and Specifications will be provided with Baytown Parks and Recreation Department employees. The bridges were installed in 1993 and are in need of replacement. The total for this phase is $465,000 and the MDD funding is supplemented with $150,000 from the City's Capital Improvement Project Fund. $315,000 Land Acquisition — Future Parks This project provides funding to acquire future park land. This is a continued set -aside of funds to provide an allocation that would be used as land becomes available. $50,000 Ball field Lighting and Wiring at Sports Complex - East Road (Girls) The East Road side of the Sports Complex opened in 1973. The original ball field lighting included direct burial wiring for the quartz lighted 4 field Complex. In 1983, the lighting was upgraded to state of the art, MUSCO sports lighting system using the existing direct burial wiring. In 1998, the city upgraded the system by replacing the light poles. Special inserts were installed in the 1983 fixtures to increase the light levels. The lights were the only items that were not addressed during the 2003 Sports Complex renovations. During the past 10 years, the old 1973 direct burial wiring has begun to cause major issues needing to be replaced. The project would completely replace the existing system including lights and wiring with the exception of the 8 common concrete poles. The new energy efficient system will have a 25 year warranty and will increase the light levels to current standards and eliminate the expensive maintenance and downtime caused by 1973 wiring. The project will upgrade the ball field lighting and will provide much needed security lighting in the back of the complex. Increasing the light levels will provide safer playing fields for the Girls Fastpitch Softball Association. The energy efficient green system will also reduce electrical cost along with the 25 year warranty that will insure maintenance cost savings for years to come. The project will eliminate long and costly delays and lost game days on major repairs due to 1973 direct burial wiring. $575,000 GLO -CMP Cycle 19 Grant for Tabbs Bay and Goose Creek Stream Cleanup The City applied for and was awarded a General Land Office - Coastal Management Program Cycle 19 grant to continue removing derelict and abandoned pilings from Tabbs Bay. The 60/40 grant totaling $166,000 was awarded in February 2014 and grant funds will be available October 1, 2014. The City of Baytown's portion of the grant is $66,400. This is the 4th phase of the derelict pile removal project that has removed 1,272 piles from Tabbs Bay and Goose Lake. To address the community image issues with the remaining objects in Goose Creek from the Decker Bridge to the Business 146 bridge, staff has added an additional $20,000 to remove tires, shopping carts and other discarded junk that has been dumped into Goose Creek over the years. $86,400 Median Beautification Crew Initiated in 2013, this project continues funding of the Median Beautification Crew. The crew is responsible for the trimming and mowing maintenance of landscaping on Spur 330, Highway 146 and will be involved with the landscaping of Highway 146 between North Main and Garth Road scheduled for the fall of 2014. The crew also assists with maintenance of medians on Hutto, Baker and Alexander Drive. $110,500 Community Service Supervisor With the addition of the new Community Service Supervisor the court assigned community service worker crew can be "split" into two crews which will allow for additional litter abatement along the major roadways as well as additional mowing of City owned properties. This additional litter abatement will enhance the City's efforts of beautification end economic development by improving the visual 40% perspective of the City. The carryover funding from FY14 will be used to replace the crew van and to provide replacement equipment for the crew members. $77,200 Roseland Spray Park Renovations Roseland Park Spray Park was opened in 2002. Other than routine maintenance, the system has worked consistently for the past 12 years. However, some of the major components have worn out. This project would replace the controller, all twelve electronic valves and raise the vault above ground. The vault has flooded three times over the years that caused major downtime for the system. The project will also include a cool deck to be installed in the spray area. Roseland Spray Park is the only painted spray park surface the city has. Cool deck will provide a non -slip surface and provide a surface that does not absorb the hot sun temperatures. Design and oversight will be provided by the Parks and Recreation Department employees. $42,000 Special Needs Playground We are partnering with Goose Creek CISD to establish a special needs playground at Bowie Elementary School. This effort will include the installation of specific park playground equipment that is specially made for special needs children. The City's contribution includes the design of the playground and the installation of the playground equipment. $25,000 Project Administration & Overhead $300,000 18 -13 Capital Improvement Program 2007 Approved by Voters on November 6, 2007, revisions: June 26, 2008; September 10, 2009; July 15, 2010; September 8, 2011; July 12, 2012; July 11, 2013 Projected Costs at 5% Inflation Per Year Proposition 1 Base Project Proposition 2 22,785,000 Proposition 3 10,830,000 Proposition 4 7,100,000 Proposition 6 2,000,000 Issue Costs 760,000 $ 79,975,000 2007 Funding (To be Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Authorized Project increased for Inflation FY 2007 -08 FY 2008 -09 FY 2009 -10 FY 2010 -11 FY 2011 -12 FY 2012 -13 FY 2013 -14 FY 2014 -15 Total Issuance Costs n/a $ 126,000 $ 138,000 $ 173,000 $ 180,000 $ 143,000 $ 760,000 Street Improvements $ 30,000,000 $ 5,000,000 $ 5,000,000 $ 5,000,000 $ 5,000,000 $ 5,000,000 $ 5,000,000 $ 30,000,000 Northeast Fire Station $ 2,892,000 $ 600,000 $ 2,406,600 [occupy] $ 3,006,600 Radio System Upgrade $ 4,000,000 $ 1,000,000 $ 2,100,000 $ 1,150,000 $ 4,250,000 Matching Funds for Harris $ 6,000,000 $ 1,000,000 $ 5,000,000 $ 6,000,000 County and TxDOT Projects Construction of drainage $ 2,000,000 $ 400,000 $ 400,000 $ 400,000 $ 400,000 $ 400,000 $ 2,000,000 facilities Replacement or Expansion of $ 900,000 $ 100,000 $ 880,000 [occupy] $ 980,000 EMS Station on South Main Aquatics Master Plans Phases $ 8,750,000 $ 4,000,000 [MDD -$6m] $ 500,000 $ 3,100,000 $ 400,000 $ 1,300,000 $ 9,300,000 1 & 2 911 Center and Fiber $ 8,000,000 $ 225,000 $ 275,000 $ 1,000,000 $ 4,000,000 $ 4,000,000 $ 9,500,000 Upgrades Extension of Baker Road $ 6,000,000 $ 750,000 $ 6,350,000 $ 7,100,000 Park land north of 1 -10 $ 500,000 $ 525,000 $ 525,000 Sidewalks near Parks and $ 500,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 Schools North Central Fire Station $ 3,587,000 $ 400,000 $ 3,630,400 $ 4,030,400 Beautification $ 1,000,000 $ 171,000 $ 167,000 $ 167,000 $ 167,000 $ 167,000 $ 166,000 $ 1,005,000 Public Safety Building $ 580,000 $ 6005000 $ 600,000 Improvements Siren Replacement and $ 418,000 $ 418,000 $ 418,000 Additions $ 75,127,000 $ 12,815,000 $ 10,773,600 $ 1,842,000 $ 9,685,000 $ 6,515,000 $ 16,826,400 $ 11,368,000 $ 10,150,000 $ 79,975,000 Proposition 1 $ 36,500,000 Proposition 2 22,785,000 Proposition 3 10,830,000 Proposition 4 7,100,000 Proposition 6 2,000,000 Issue Costs 760,000 $ 79,975,000 18 -14 UTILITY CAPITAL IMPROVEMENT PROJECTS SUMMARY Active and Future Projects Project Description Years 1 -9 2011 Year 10 2012 Year 11 2013 Year 12 2014 Year 13 2015 Year 14 2016 Year 15 2017 Year 16 2018 Year 17 2019 Year 18 Total Rehabilitation Proiects Miscellaneous Rehab & Emergencies -Sewer $ 9,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1;000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 18,000,000 Central District W/W Plant Impry Design 1,594,093 - - - - - 15,569,000 - - - 17,163,093 Central District W/W Plant Lift Station 900,000 7,000,000 - - 7,900,000 West District Plant Expansion (Debt Svc on 50% of year 7 costs funded by MDD) 29,600,000 - 29,600,000 Gulf Coast Lift Station 2,500,000 - 2,500,000 Steinman Lift Station & Force Main 940,000 6,500,000 7,440,000 Raccoon Lift Station 743,350 3,700,000 4,443,350 Lift Stations - Various -PER'S - - - Garth Road Lift Station - 1,000,000 2,300,000 3,300,000 West Main Lift Station 1,500,000 - - 1,500,000 Cedar Bayou Lynchburg Lift Station 19,847 - 1,000,000 - 4,200,000 5,219,847 I -10 Lift Station - 3,600,000 - 3,600,000 Slapout Gully Lift Station 300,000 - 300,000 Hugh Wood Lift Station 300,000 - 300,000 Little Missouri Lift Station 800,000 800,000 McKinney Lift Station - - - 500,000 - 500,000 Craigmont Lift Station - - 2,500,000 2,500,000 Sanitary / Water System Rehabilitation 4,000,000 8,000,000 - - - 12,000,000 Allenbrook Subdivision - 340,000 185,000 525,000 Oakwood / Lee Heights Subdivision 700,000 - - - 700,000 Pelly / Gulf Hill Subdivision 450,000 - 450,000 Lakewood Subdivision - 250,000 - 250,000 Pelly Area - 182,000 - 182,000 Pruett Estates - 280,000 280,000 West Baytown - 371,000 371,000 Force Main Rehabilitation 500,000 - - - 500,000 Cedar Bayou Lift Station Investigative Study / Const 100,000 2,000,000 2,100,000 Central Heights Subdivision Rehabilitation 642,500 642,500 Pinehurst Sanitary & Storm Sewer Rehabilitation 700,000 4,200,000 4,900,000 Water System Rehabilitation - 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 750,000 1,000,000 1,000,000 1,000,000 8,750,000 Waterline from Sjolander to Blue Heron - - - 275,000 - - - - 275,000 Water Main along J Martin ( I -10 to Cedar Bayou - Lynbg) - - - - - 1,550,000 - - - - 1,550,000 Total Rehabilitation Projects 47,239,790 26,900,000 7,750,000 11,000,000 3,340,000 69310,000 21,969,000 2,682,000 4,780,000 6,571,000 138,541,790 Utility Svstem improvement Proiects Water Tower at Sports Complex 2,400,000 - - - - - - - - - 2,400,000 Baker Rd, Bayway and Massey T Water Tower Rehabs - 650,000 800,000 1,450,000 Upsize Kilgore and East Baker Sewer Lines - - - 2,000,000 2,000,000 Baker Road Water Well Replacement 1,800,000 - 1,800,000 Thompson Rd Utility Relocation ($453,631 in Yr 8 BAWA) 1,153,608 - - - 1,153,608 Total Utility System Improvement Projects 5,353,608 650,000 2,800,000 8,803,608 - New Development Proiects /Other North Main/1 -10 Utility 4,500,000 - 4,500,000 Issue Costs 1,447,000 100,000 100,000 100,000 100,000 100,000 100,000 2,047,000 Total New Development Projects /Other 5,947,000 - 100,000 100,000 100,000 100,000 100,000 100,000 6,547,000 Total $ 58,540,398 $ 27,550,000 $ 7,750,000 $ 11,100,000 $ 3,440,000 $ 6,410,000 $ 24,769,000 $ 2,782,000 $ 4,880,000 $ 6,671,000 $ 153,892,398 18 -15 MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND BUDGET SUMMARY - PROJECTED WORKING CAPITAL Fiscal Year 2015 -16 Estimated revenue growth for projected years: 2.0% beginning working capital Current Expenditures Carry- forward Adjusted Allocation Total Allocation Estimated Expenditures Carry- forward New Allocation Total Allocation Projected Projected Projected Projected Projected 2013 -14 2013 -14 2014 -15 2014 -15 2014 -15 2015 -16 2015 -16 2016 -17 2017 -18 2018 -19 2019 -20 2020 -21 beginning working capital $ $6,609,000 1 $1,uud,19U $6,609,000 $ 6,8U9,000 $4,426,650 1 $ 568,184 $4,426,650 $ 4U0,242 1 $ 683,782 $ 768,858 $1,394,2U6 1 $2,163,475 Revenues Sales Taxes 5,700,000 5,700,000 5,900,000 6,077,000 6,077,000 6,199,000 6,323,000 6,449,000 6,578,000 6,710,000 Interest on Investments 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 Contributions & Miscellaneous 48,200 48,200 13,805 13,800 13,800 20,000 20,000 20,000 20,000 20,000 Total MDD Revenues 5,754,200 5,754,200 5,919,805 6,096,800 6,096,800 6,225,000 6,349,000 6,475,000 6,604,000 6,736,000 Expenditures Economic Development Projects Development of New and Expansion of Existing Businesses and Industry 1,099,496 519,785 150,000 669,785 655,233 14,552 150,000 164,552 300,000 300,000 300,000 300,000 300,000 Econ Development Foundation - Basic Economic Development Services 1,300,000 - 250,000 250,000 250,000 - 250,000 250,000 200,000 200,000 200,000 200,000 200,000 Econ Development Foundation - Special Economic Development Projects 308,554 330,558 100,000 430,558 165,812 264,746 264,746 100,000 100,000 100,000 100,000 100,000 Economic Incentives - - - 500,000 500,000 500,000 650,000 150,000 150,000 150,000 Econ Development Foundation - Special Economic Development Projects -SBRLF 100,000 110,000 - 110,000 - 110,000 - 110,000 - - Property Acquisition for Economic Development 621,197 522,521 100,000 622,521 298,468 324,053 100,000 424,053 100,000 100,000 300,000 300,000 300,000 Downtown Redevelopment Assistance - Baytown Little Theater 500,000 500,000 500,000 500,000 Subtotal 3,429,247 1,982,864 600,000 2,582,864 1,369,513 1,213,351 1,000,000 2,213,351 1,200,000 1,350,000 1,050,000 1,050,000 1,050,000 Streets, Drainage, Sidewalks & Signalization Projects Land Acquisition for New Thoroughfares - 911,710 (400,000) 511,710 - 511,710 - 511,710 100,000 100,000 100,000 100,000 100,000 Land for San Jacinto Blvd 500,000 500,000 500,000 - - - - City Gateway Project - 311,261 150,000 461,261 461,261 - - - State Infrastructure Bank Loan Repayment Decker Dr to 146 South flyover ( $1 mm) 446,914 - 148,957 148,957 148,957 - 148,957 148,957 - - Texas Avenue Streetscape & Town Square 305,243 764,967 500,000 1,264,967 917,285 347,682 600,000 947,682 150,000 150,000 150,000 150,000 150,000 Signal - 146 North and 1 -10 West 22,247 29,872 - 29,872 - - - - - Signal - Hutto and Rollingbrook 4,800 85,200 - 85,200 72,390 12,810 12,810 - Garth Road Traffic Engineering 10,032 205 15,000 15,205 15,205 - - - - - Subtotal 789,236 2,103,215 913,957 3,017,172 2,115,098 872,202 748,957 1,621,159 250,000 250,000 250,000 250,000 250,000 Utility Projects Economic Dev. Cost Share with Developers to Upsize New Utilities 26,083 342,013 87,478 254,535 - 254,535 - 254,535 150,000 150,000 150,000 150,000 150,000 1 -10 Lift Station - - 250,000 250,000 250,000 250,000 500,000 - NE WW Treatment Plant Debt Service (60 %- 2005 & 2006 TWDB CO's & 2014 & 2015 GO's Refunding) 6,067,580 1,302,255 1,302,255 1,302,255 - 1,256,535 1,256,535 1,130,793 1,111,294 1,113,560 1,114,773 1,096,146 West District Plant Expansion Debt Service - (50% - 2008 CO's) 3,202,146 1,009,356 1,009,356 1,009,356 - - - - - - Hutto Lift Station 129,978 62,522 (62,522) - - Tri City Beach Road Sewer 70,000 70,000 70,000 70,000 Subtotal 9,425,787 474,535 2,411,611 2,886,146 2,311,611 574,535 1,506,535 2,081,070 1,280,793 1,261,294 1,263,560 1,264,773 1,246,146 18 -16 MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND (BUDGET SUMMARY - PROJECTED WORKING CAPITAL revenue arowrn rnr nroiecrea years, Parks Projects Current Ex enditures Carry- forward Adjusted Allocation Total Allocation Estimated Expenditures Carry- forward New Allocation Total Allocation Projected Projected Projected Projected Projected Aquatics Master Plan Phase 1 & 2 Construction (Debt Svc on $6mm) 2013 -14 2013 -14 2014 -15 2014 -15 2014 -15 2015 -16 2015 -16 2016 -17 2017 -18 2018 -19 2019 -20 2020 -21 Parks Projects Aquatics Master Plan Phase 1 & 2 Construction (Debt Svc on $6mm) 522,948 437,888 437,888 437,888 426,713 426,713 434,138 426,338 437,538 427,737 432,674 Pirates Bay Waterpark Expansion - Debt Service on $5.5mm 399,288 375,529 375,529 375,529 376,079 376,079 376,529 376,292 373,554 367,221 362,387 Baytown Sports League Improvements 450,128 20,650 100,000 120,650 95,309 25,341 50,000 75,341 25,000 25,000 25,000 25,000 25,000 Golf Course (Debt Service on $12.5mm) - - - - - - 500,000 500,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Rent/Purchase of Ice Rick for Town Square - - - - 226,940 226,940 50,000 50,000 50,000 50,000 50,000 Goose Creek Trail Phases V and A 292,052 - 292,052 199,837 92,215 - 92,215 - - - - - Goose Creek Trail Phase VI - 315,000 315,000 45,000 270,000 - 270,000 350,000 300,000 300,000 300,000 300,000 Land Acquisition - Future Parks 34,942 223,139 50,000 273,139 1,300 271,839 100,000 371,839 50,000 50,000 50,000 50,000 50,000 Sports Complex (Parking, Fields & Lighting) 573,996 7,974 - 7,974 7,974 125,000 125,000 - East Road Girls Fields - Lighting & Wiring - - 575,000 575,000 575,000 - - - - - Pelly and Central Little League Parks 369 (190) 179 179 Wetlands Picnic Shelter - 10,000 - 10,000 10,000 GLO / CMP Grant Match 107,973 - 86,400 86,400 86,400 City Hall Courtyard Improvements Phase I & II 14,616 6,691 - 6,691 6,691 Median Beautification Crew 119,348 (545) 110,500 109,955 109,955 Community Service Supervisor - 53,149 77,200 130,349 99,760 Roseland Park Improvements 98,380 1,759 (223) 1,536 1,536 Roseland Locomotive Improvements - 10,278 - 10,278 10,278 Roseland Spray Park Renovations - 42,000 42,000 42,000 - - Special Needs Playground - 25,000 25,000 25,000 Jenkins / Holloway Park Improvements 61,699 - 61,699 44,747 16,952 16,952 Goose Creek Park Improvements 50,960 50,960 31,550 19,410 19,410 Pelly Park Loop Improvements - - - - 111,000 111,000 Westwood Park Fence Enclosure 50,663 50,663 Lincoln Cedars Fence Improvements 12,000 12,000 Roseland Park Restroom Replacements 135,000 135,000 Repair Fire Fighter Memorial 33,625 33,625 Community Center Path Improvements 67,830 67,830 Paint Bridge Overpasses 50,000 50,000 Kayak Launch (Bayland & Roseland) 70,000 70,000 Subtotal 2,321,619 738,175 2,194,104 2,932,279 2,205,933 695,757 2,209,850 2,905,607 2,410,667 2,352,630 2,236,092 2,219,958 2,220,061 Total MDD Projects 15,965,889 5,298,789 6,119,672 11,418,461 8,002,155 3,355,845 5,465,342 8,821,187 5,141,460 5,213,924 4,799,652 4,784,731 4,766,207 Other Project Administration and Overhead 1,787,500 - 300,000 300,000 300,000 - 300,000 300,000 300,000 300,000 300,000 300,000 300,000 Unforeseen /New Initiatives 502,021 502,021 502,021 500,000 1,002,021 500,000 750,000 750,000 750,000 750,000 Subtotal 1,787,500 502,021 300,000 802,021 300,000 502,021 800,000 1,302,021 800,000 1 1,050,000 1,050,000 1,050,000 1,050,000 Total MDD Expenditures 17,753,389 5,800,810 6,419,672 12,220,482 8,302,155 3,857,866 6,265,342 10,123,208 541,460 6,263,924 5,849,652 5,834,731 5,816,207 Revenues over (under) expenditures (17,753,389) (5,800,810) (665,472) (6,466,282) (2,382,350) (3,857,866) (168,542) (4,026,408)1 283,540 1 85,076 625,348 769,269 919,793 Ending working capital $ 17,753,389 $ 1,008,190 $ 342,718 $ 342,718 $ 4,426,650 $ 568,784 $ 400,242 1 $ 400,242 1 $ 683,782 $ 768,858 $ 1,394,206 1 $ 2,163,475 $ 3,083,268 18 -17 BAYTOWN S 18 -18 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 overwhelmingly reauthorized by voters in May 2008 and November 2011. It is up for another four year reauthorization in November of 2015. This fund will account 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. • 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. Funding is provided through capital lease payments from other funds and interest income. • General Capital Improvement Program Fund (Fund 351) The General Capital Improvement Program Fund (CIPF) was established in 1998 to provide pay -as- you -go funding for the City's General Capital projects. The CIPF can be used to offset the impact of debt issued for capital improvements. • Water & Sewer Capital Improvement Program Fund (Fund 527) The Water & Sewer Capital Improvement Program Fund (WSCIPF) was established in 2003 to provide pay - as- you -go funding for the City's Water & Sewer Capital projects. The WSCIPF can be used to offset the impact of debt issued for capital improvements. • Water & Sewer Impact Fee Fund (Fund 529) On May 8, 2014, City Council adopted Ordinance number 12,540, updating the impact fee for the City. The fee is intended to ensure the provision of adequate public facilities to serve new development in the service area by requiring each such development to pay its pro rata share of the costs of water and wastewater capital improvements necessitated by and attributable to such new development. 19 -1 CITY OF BAYTOWN MISCELLANEOUS FUNDS OVERVIEW • 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. These funds are used to maintain the facilities and service the Alternate Minimum Tax (AMT) debt issued in 1992. A lease for the operation of the marina was executed in 2002 and revised in 2012. • 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. The target reserve level for the Medical Benefits fund is to maintain between a 90 to 120 days reserve 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. • 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. ❖ Municipal Court Special Revenue Fund (Fund 201) Municipal Court Building Security SB 182 amended §102.107 of the Texas Code of Criminal Procedure to allow the Municipal Court to impose a $3.00 fee on all misdemeanor convictions in order to cover the costs of providing building security. This fee provides funding for personnel services for the bailiff in the City of Baytown's Municipal Court. Municipal Court Technology SB 601 amended §102.0172 of the Texas Code of Criminal Procedure to allow the Municipal Court to impose a $4.00 fee on all misdemeanor offenses in order to purchase computer enhancements, such as computer systems; computer networks; imaging systems; electronic kiosks; electronic ticket writers; and docket management systems. This fee provides funding for the purchase of technological enhancements for the City of Baytown's Municipal Court. RAP Program This program is funded by a $25 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 twenty five 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. 19 -2 CITY OF BAYTOWN MISCELLANEOUS FUNDS OVERVIEW 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. ❖ HazmatlHomeland 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 50150 through an intergovernmental partnership with the Goose Creek Consolidated Independent School District and the City of Baytown. Child Safety Fees and DARE Donations provide 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. Victims of Crime Act (VOCA) This grant program funds 80% of one domestic violence - counseling position within the Police Department. The City provides 20% matching funds for other expenses through local funds. The counselor assists domestic violence victims by responding to the crime scenes, providing immediate counseling and referral services and if needed, hospital accompaniment. Additionally, guidance is given to victims on the various legal steps within the criminal justice system such as crime victims' compensation issues, protective orders, and court accompaniment. ❖ Police AcademyFund(Fund228) 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. 19 -3 CITY OF BAYTOWN MISCELLANEOUS FUNDS OVERVIEW ❖ 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. ❖ Library Grant Fund (Fund 266) This fund accounts for local grant funds pass - through the State of Texas Library and the Texas State Library & Archives Commission (TSLAC). The grant funds are restricted to provide funds to maintain, improve, and enhance local library services, and to provide Texans who are not residents of a particular local community access to and services from the many participating public libraries in Texas. Contributions and donations fund special library programs, not a part of the normal operating budget. ❖ Summer Youth Job Program Fund (Fund 280) This fund is to account for funds received from local businesses and individuals in support of the Mayor's Summer Job Program. The primary use of these funds is to provide funding for the major's initiatives to support the students who participate in the summer job program within the City. ❖ Emergency Management Fund (Fund 291) Local Emergency Planning Committee (LEPC) This program is mandated by SARA Title III and is funded by contributions received from the various plants with matching funds from the City of Baytown General Fund. The LEPC board meets to make recommendations for expenditure of these funds. It is used primarily to provide hazardous material education awareness to the City of Baytown; plants located in the industrial district; as well as in the Extra Territorial Jurisdiction (ETJ). ❖ Baytown Nature Center Fund (Fund 296) The Baytown Nature Center is 420 -acre special use facility designed for passive recreation. It is a nature preserve to be used for fishing, birding, hiking, picnicking and environmental education, and consists of upland wooded areas, salt marshes, trails, fishing piers and educational pavilions. Funding is provided by user -fees and donated funds for special purposes. ❖ 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 Parks and Recreation Department's initiative. It provides environmental education and recreation to both youth and adult citizens. ❖ 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. 19 -4 CITY OF BAYTOWN STREET MAINTENANCE TAX FUND 211 BUDGET SUMMARY for Fiscal Year 2015 -16 Artnal R11llRPt FetimatAd f arrv- RnrlaPt Tntal BEGINNING WORKING CAPITAL $ 1,300,849 $ 1,299,981 $ 2,498,344 $ 1,806,651 $ 436,381 $ 1,806,651 Revenues Sales Tax 3,172,094 3,038,785 3,235,500 - 3,300,500 3,300,500 Interest on Investments 520 500 900 - 900 900 - 3,301,400 3,301,400 TOTAL REVENUES 3,172,614 3,039,285 3,236,400 1,806,651 3,737,781 5,108,051 TOTAL AVAILABLE RESOURCES 4,473,463 4,339,266 5,734,744 Expenditures Asphalt Mill & Overlay 1,004,712 1,250,000 995,987 762,740 1 901,000 1,663,740 Crack Seal and Joint Repair 142,605 400,000 558,928 507,500 100,000 607,500 Concrete Street Repair 713,832 1,000,000 1,323,178 - 1,600,000 1,600,000 Street Striping 113,970 300,000 200,000 100,030 200,000 300,030 Texas Avenue - 250,000 750,000 - - - Street Assessment Survey - - 100,000 - - - Other Capital Project Initiatives - 900,000 - - 900,000 900,000 1,370,270 3,701,000 5,071,270 TOTAL EXPENDITURES 1,975,119 4,100,000 3,928,093 $ 436,381 $ 36,781 $ 36,781 ENDING WORKING CAPITAL $ 2,498,344 $ 239,266 $ 1,806,651 19 -5 CITY OF BAYTOWN COMMUNITY DEVELOPMENT BLOCK GRANT FUND 270 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues CDBG - Entitlement $ 768,205 $ 878,504 $ 687,812 $ 651,748 Program Income 15,471 10,000 10,000 5,000 Total Revenues 783,676 888,504 697,812 656,748 Expenditures CDBG Administration 96,640 148,913 148,913 143,004 Substandard Structures Abatement (Demolition) 49,345 96,275 96,275 97,275 Community Development Programs 401,159 382,190 356,206 307,390 Senior /Disabled Transportation 67,134 69,918 69,918 72,579 Neighborhood Improvement Program 1,713 6,000 6,000 6,000 Baytown Family YMCA Swim Safe 1,023 2,000 2,000 - Baytown Resource Center 3,500 9,000 9,000 12,000 Bay Area Homeless Services 6,062 5,000 5,000 6,000 Central Heights Park 148,239 - - - The Bridge Over Troubled Waters - 1,500 1,500 - Baytown Evening Optimist 2,030 3,000 3,000 4,500 Communities in School 3,128 - - 8,000 Pelly Park 3,703 - - - Total Expenditures 783,676 723,796 697,812 656,748 Excess (Deficit) Revenues Over Expenditures - 164,708 - - Fund Balance- Beginning Fund Balance- Ending $ - $ 164,708 $ - $ - * CDBG- Entitlement Grant approved by City Council Resolution #2371, July 23, 2015. 19 -6 BAYTOWN S 19 -7 CITY OF BAYTOWN CAPITAL REPLACEMENT FUND (CRF) 350 BUDGET SUMMARY Actual Budget Estimated Carry Forward Adopted 2013 -14 2014 -15 2014 -15 2014 -15 2015 -16 Sources Principal $ 235,472 $ 478,145 $ 223,047 $ - $ 83,800 Interest on investments 2,004 - - - - Operating Transfers In 400,000 774,200 600,000 - 600,000 Total Sources 637.476 1.252.345 823.047 - 683.800 Fire Department 86,025 1,060,605 1,093,600 - - Police shoothouse 19,552 110,000 4,899 - 110,000 Traffic bucket truck - 184,000 138,058 - - Overhead- Garage pumps - 114,500 9,911 - - Public Works Land Purchase - - - - 60,000 Total CRF Uses 105,577 1,469,105 1,246,468 - 170,000 Net source /use of resources Budgetary Funds Available - Beginning Budgetary Funds Available - Ending 19 -8 531,899 (216,760) (423,421) 513,800 2,417,935 2,949,834 2,949,834 2,526,413 $ 2,949,834 $ 2,733,074 $ 2,526,413 $ 2,526,413 $ 3,040,213 CITY OF BAYTOWN CAPITAL REPLACEMENT FUND (CRF) 350 SCHEDULE OF REPAYMENT Actual Budget Estimated Adopted Fund/Division Description 2013 -14 2014 -15 2014 -15 2015 -16 101 General Fund 90010 Traffic New bucket truck $ 90010 Garage 50% cost fuel pumps, lines and jacks (pmt 1 of 5) 90010 Emergency Mgmt. Advance for PW match EOC storage building - Parks and Recreation Land purchase - repaid from FY 2015 CO's 30110 Public Works Replacement of 1996 Patch Truck 207 Fire/EMS Spec Dist. 20701 Fire Advance for purchase fire truck and equipment 500 Sanitation Fund 32010 PW Replace front loader (pmt 4 of 4) 32010 PW Replace picker truck (pmt 4 of 4) PW Puchase of land 32010 Solid Waste Op. 2 Ton truck 510 BAWA - $ 36,800 $ 36,800 $ 36,800 - 22,900 - - - 32,000 32,000 32,000 - 406,398 - - 32,354 - - - 400,000 600,000 600,000 600,000 41,250 41,250 41,250 - 41,250 41,250 41,250 - - - - 15,000 18,923 - - - 30710 BAWA Operations BAWA plant Improvements (pmt 6 of 6) 71,747 71,747 71,747 - Total $ 605,524 $ 1,252,345 $ 823,047 $ 683,800 19 -9 CITY OF BAYTOWN CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) 351 BUDGET SUMMARY for Fiscal Year 2015 -16 19 -10 Actual 2013 -14 Carry - forward 2013 -14 Budget 2014 -15 Estimated 2014 -15 Carry-forwardl 2014 -15 Budget 2015 -16 I Total Allocation Working Capital - beginning $ 5,155,533 $ 4,618,564 $ 1,459,574 $ 4,618,564 $ 6,095,666 $ 588,300 $ 6,095,666 Revenues Interest on Investments 5,010 - 5,000 9,750 - 8,000 8,000 Transfer in for Capital Improvements 1,550,886 - 540,000 4,637,155 - 7,348,800 7,348,800 Contributions from Special Districts 600,000 - 700,000 700,000 - 700,000 700,000 Settlement Proceeds 176,854 - - 245,407 - - - Total Revenues 2,332,750 - 1,245,000 5,592,312 - 8,056,800 8,056,800 Expenditures CIP Project Management 149,233 114,138 210,000 324,138 - 307,164 307,164 Demolition of Buildings 307,487 373,753 75,000 199,305 468,525 - 468,525 San Jacinto Mall Project - - - - - 5,500,000 5,500,000 911 Center - - - - - 1,100,000 1,100,000 Fire Radio Replacement (FCPEMD) 114,098 489,139 100,000 - 589,139 100,000 689,139 Fire Training Grounds (FPCEMSD) 352,087 619,087 600,000 107,549 1,111,538 600,000 1,711,538 Marina Overdredging Costs - 500,000 - - 500,000 - 500,000 Lee Drive Renovation - 99,111 - - 99,111 - 99,111 New Capital Project Initiatives - - 530,000 - 522,000 478,000 1,000,000 Park Street Property Number 1106 15,302 217,971 - 4,500 195,971 - 195,971 Revitalization of Downtown- Matching Prog - 63,094 - - 63,094 - 63,094 Satcom System for EOC 7,489 20,283 - - 20,283 - 20,283 Software - Pentamation 169,095 160,515 - 115,738 44,777 - 44,777 Community Center Improvements 120,290 44,889 - 44,889 - - - Traffic Signal - Blue Heron and Barkaloo - - - 81,569 - - - Traffic Signal - South and Garth - - - - 63,782 - 63,782 Traffic Signal Unallocated - 79,351 - - - 150,000 150,000 Fuel Tank Repairs (30,281) 17,568 - 17,568 - 17,568 Sirens for Emergency Management 44,292 29,793 29,793 - - - Fire Station Number 7 105,439 5,180 1,125 - - - Retail Retention - 200,000 - - - - - Goose Creek Trail - Phase 2 - - 150,000 - 150,000 - 150,000 Municipal Court Security 41,969 8,031 - - - - - 601 South Burnett 9,853 - - - - - - Municipal Court Restrooms 8,710 66,290 - 55,412 - - - John Martin Road Improvemnts 635,094 - - (159,100) - - - PD Master Plan 26,626 50,797 - 17,828 - - - Completed and Closed Projects 792,936 - - - - - - Quiet Zone - - - 84,398 255,602 - 255,602 Signs - - - - 10,000 - 10,000 Building Security - - - - 50,000 - 50,000 Cedar Bayou Crossing - - - - 100,000 - 100,000 Chevy Silverade - - - 38,935 - - - Texas Ave TxDot Fees - - - 89,215 - - - Software for Health Department - - - 5,498 - - - Metal Bldg at Fire Station 5 - - - 43,500 - - - Town Square Project - - - 437,884 238,853 - 238,853 City Gateway Project - SH146 - - - 70,000 - - - Improvements to Spur 330 - - - 1,681,436 1,007,123 - 1,007,123 Community Center Sound System - - - 15,329 - - - Emergency Shutdown Switches - - - 17,673 - - - Santavy Road - - - 808,596 - - - Total Expenditures 2,869,719 3,158,990 1,665,000 4,115,210 5,507,366 8,235,164 13,742,530 Excess (deficit) revenues over expenditures (536,969) (3,158,990) (420,000) 1,477,102 5,507,366 (178,364) (5,685,730) Working Capital - ending $ 4,618,564 $ 1,459,574 $ 1,039,574 $ 6,095,666 $ 588,300 $ 409,936 $ 409,936 19 -10 CITY OF BAYTOWN WATER & SEWER - CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) 527 BUDGET SUMMARY for Fiscal Year 2015 -16 Carry - Actual Forward Budget Estimated 2013 -14 2013 -14 2014 -15 2014 -15 Revenues Interest on Investments $ 35,547 $ Developers Contribution 1,695,814 Transfer from Aquatics Fund 184,834 Transfer from Water & Sewer Fund 6,540,250 Total Revenues 8,456,445 Expenditures Aquatics Expenditures North Central Annex Utilities Water Distribution System Development Texas Ave Lift Station Modifications Ferry Road Sewer Repairs SCADA Master Plan Garth Road Waterline Rehab Needle Point Road Waterline Utility Project Management Sewer Rehab and Emergencies Sewer Rehab - Allenbrook Slapout Gully Lift Station Hugh Wood Lift Station Water System Rehabilitation Victoria Walker Lift Station Air Compressor PC Replacement Program Utility Billing Building Expansion Hunter Chase Lift Station Lift Station Number 6 Fuel Tank Repairs Valve Star Truck for Waste Water Department Kodiak 5th Wheel Truck Wash Truck Pumps and Blowers Tandem Dump Truck Public Works Building Renovations Meter Parts Ameriport Water and Sewer Chevy Colorado Texas Avenue Force Main Savell Street Sewer Repair I -10 Lift Station West District WWTP Repairs Little Missouri Lift Station Lakewood Area Pipebursting Kilgore Sewer line East Baker Sewer line Massey T Water Tower Painting Equipment East District WWTP New Capital Project Initiatives Total Expenditures Excess (Deficit) Revenues Over Expenditures Working Capital - Beginning Working Capital - Ending $ 20,000 $ 837,000 3,000,000 - 3,857 29,500 $ 241,508 837,000 3,000,000 4,108,008 1 Carry- Forward 2014 -15 Budget 2015 -16 Total Allocation 2015 -16 - $ 25,000 $ 25,000 - 478,000 478,000 - 8,430,000 8,430,000 - 8,933,000 8,933,000 163,963 232,832 837,000 419,132 745,534 478,000 1,223,534 11,362 - - 201,544 156,131 - 156,131 5,499 - - - - - - - 36,464 - - - - - 423,117 - - - - - - 84,803 - - - - - - 106 652,240 - 76,751 699,758 - 699,758 947,937 - - - - - - 148,908 5,092 166,500 171,592 - 205,780 205,780 976,904 23,096 1,000,000 830,645 340,451 1,000,000 1,340,451 352,757 53,243 185,000 11,896 - - - 86,500 - - - - - - 14,968 285,032 - 76,674 208,358 - 208,358 962,080 287,920 1,000,000 605,001 235,746 750,000 985,746 1,550,537 912,213 - 1,038,823 32,643 - 32,643 - 16,000 - - - - - 32,060 - - - - - - 32,098 275,402 - 275,402 - - - 197,792 22,208 - - - - - 15,319 254,681 - 101,809 - - - 32,434 7,566 - - 7,566 - 7,566 - - 43,000 42,950 - - - - - 92,000 92,000 - - - - 92,000 92,000 - - - - 140,000 140,000 - - - - - 263,000 213,038 49,962 - 49,962 - - 107,000 107,000 - - - - - 50,000 - 50,000 50,000 100,000 - - - 15,314 - - - - - - 118,873 120,507 - 120,507 - - - 24,936 - - - - - - 113,004 - - - - - - 44,552 - - - - - - 135,650 280,898 1,300,000 1,580,898 - - - 93,000 - - - - - - - - 800,000 800,000 - - - - - 250,000 250,000 - - - - - 1,100,000 1,100,000 - - - - - 900,000 900,000 - - - - - 800,000 800,000 - - - - - 755,200 755,200 - - - - - 250,000 250,000 - 1,738,734 150,000 - 1,135,625 600,000 1,735,625 6,039,144 4,802,723 4,125,500 5,041,586 1 4,063,179 9,238,980 13,302,159 2,417,301 (4,802,723) (268,500) (933,578) (4,063,179) (305,980) (4,369,159) 3,575,635 5,992,936 1,190,213 5,992,936 5,059,358 996,179 5,059,358 $5,992,936 $1,190,213 $ 921,713 $5,059,358 1 $ 996,179 $ 690,199 $ 690,199 19 -11 CITY OF BAYTOWN WATER & SEWER - IMPACT FEES 529 BUDGET SUMMARY for Fiscal Year 2015 -16 Expenditures N. Main/I -10 Utility ROW & Easements Baker Road Water Line Southeast Water Tower Water Main along J Martin (I -10 to Cedar Bayou - Lynbg) Waterline from Sjolander to Blue Heron San Jacinto Lift Station I -10 Lift Station Force Main New Capital Project Initiatives Total Expenditures Revenues Over (Under) Expenditures Working Capital - Beginning Working Capital - Ending 19 -12 Carry- Total forward Budget Allocation 2014 -15 2015 -16 2015 -16 - $ 900,000 $ 900,000 - 900.000 900,000 - Actual 2013 -14 Budget 2014 -15 Estimated 2014 -15 - Revenues 468,933 - Impact Fees $ 764,515 $ 800,000 $ 700,000 $ Contributed Capital Buy -In 100,000 - 1,400,000 Total Revenues 864.515 800.000 2.100.000 Expenditures N. Main/I -10 Utility ROW & Easements Baker Road Water Line Southeast Water Tower Water Main along J Martin (I -10 to Cedar Bayou - Lynbg) Waterline from Sjolander to Blue Heron San Jacinto Lift Station I -10 Lift Station Force Main New Capital Project Initiatives Total Expenditures Revenues Over (Under) Expenditures Working Capital - Beginning Working Capital - Ending 19 -12 Carry- Total forward Budget Allocation 2014 -15 2015 -16 2015 -16 - $ 900,000 $ 900,000 - 900.000 900,000 - - - 197,336 - 197,336 468,933 - - - - - 197,961 - 1,081,882 1,895,307 - 1,895,307 - 1,550,000 - 1,550,000 - 1,550,000 - 275,000 - 275,000 - 275,000 - - 77,500 347,350 - 347,350 - - - - 1,300,000 1,300,000 - - - - 500,000 500,000 666,894 1,825,000 1,159,382 4,264,993 1,800,000 6,064,993 197,621 (1,025,000) 940,618 (4,264,993) (900,000) (5,164,993) 4,589,533 2,587,779 4,787,154 5,727,772 1,462,779 5,727,772 $ 4,787,154 $ 1,562,779 $ 5,727,772 $ 1,462,779 $ 562,779 $ 562,779 CITY OF BAYTOWN BAYLAND ISLAND OPERATIONS FUND 540 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Lease of Facilities $ 49,086 $ 47,000 $ 47,000 $ 47,940 Transfer In - General Fund 37,549 - - - Total Revenues 86,635 47,000 47,000 47,940 Expenditures Supplies 373 1,100 600 1,100 Maintenance 2,500 14,550 10,089 15,025 Services 10,837 15,368 11,429 11,910 Total Operating 13,710 31,018 22,118 28,035 Capital Outlay 4,687 61,160 61,047 33,000 Total Expenditures 18,397 92,178 83,165 61,035 Excess (Deficit) Revenues Over Expenditures 68,238 (45,178) (36,165) (13,095) Working Capital - Beginning 87,102 155,340 155,340 119,175 Working Capital - Ending $ 155,340 $ 110,162 $ 119,175 $ 106,080 19 -13 CITY OF BAYTOWN MEDICAL BENEFITS FUND 560 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Department Billings $ 12,571,544 $ 12,058,185 $ 12,600,000 $ 11,902,673 Dept. Billings - Dental 308,705 265,000 265,000 270,300 Dept. Billings - Vision 69,766 68,000 68,000 69,360 Retiree Contributions 631,116 586,924 586,924 353,658 Total Revenues 13,581,131 12,978,109 13,519,924 12,595,991 Expenditures Services 385,911 408,625 418,620 642,972 Claim Payments 9,939,749 10,281,000 9,505,137 10,197,039 Administrative Fees 2,100,148 2,288,040 2,672,874 2,644,104 Total Expenditures 12,425,807 12,977,665 12,596,631 13,484,115 Excess (Deficit) Revenues Over Expenditures Fund Balance - Beginning Fund Balance - Ending 19 -14 1,155,324 444 923,293 (888,124) 3,308,243 4,463,567 4,463,567 5,386,860 $ 4,463,567 $ 4,464,011 $ 5,386,860 $ 4,498,736 CITY OF BAYTOWN WORKERS COMPENSATION FUND 561 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Departmental Billings $ 745,510 $ 608,000 $ 608,000 $ 620,160 Total Revenues 745,510 608,000 608,000 620,160 Expenditures Personnel Services 75,056 108,128 109,608 108,299 Supplies 17,572 42,600 42,600 32,400 Services 16,092 45,750 20,750 36,150 Claim Payments 588,148 300,000 300,000 321,000 Administrative Fee on Ins. 85,740 106,000 106,000 100,000 Unforeseen/New Initiatives - 50,000 50,000 50,000 Total Expenditures 782,607 652,478 628,958 647,849 Excess (Deficit) Revenues Over Expenditures (37,097) (44,478) (20,958) (27,689) Fund Balance - Beginning 490,567 455,552 455,552 434,594 Budget Basis to GAAP adjustment 2,082 Fund Balance - Ending $ 455,552 $ 411,074 $ 434,594 $ 406,905 19 -15 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. 19 -16 CITY OF BAYTOWN MUNICIPAL COURT SPECIAL REVENUE FUND 201 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 64,160 79,792 80,498 82,126 Miscellaneous $ 779 $ 750 $ 785 $ 750 Charges for Services 179,477 173,906 176,706 179,284 Interest on Investments 1,038 250 250 255 Transfers in 35,567 61,020 39,752 46,867 Total Revenues 216,861 235,926 217,493 227,156 Expenditures Building Security 64,160 79,792 80,498 82,126 MUC Technology 60,382 115,919 87,068 93,776 RAP Program 17,644 35,634 13,660 20,235 Marshal Training Program - 1,684 - 2,469 Juvenile Case Manager 63,055 73,032 67,686 75,628 Vital Stat Training 1,544 2,000 9,257 5,095 Total Expenditures 206,785 308,061 258,169 279,329 Excess (Deficit) Revenues Over Expenditures 10,076 (72,135) (40,676) (52,173) Working Capital - Beginning 82,773 92,849 92,849 52,173 Working Capital - Ending $ 92,849 $ 20,714 $ 52,173 $ - 19 -17 CITY OF BAYTOWN PARKS & RECREATION ESCROW SPECIAL REVENUE FUND 209 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Contribution $ 106,071 $ 20,000 $ 10,000 $ 7,500 Total Revenues 106,071 20,000 10,000 7,500 Expenditures Personal Services 3,134 3,200 177 - Supplies 67,855 19,400 24,000 15,013 Special Services - - 10,000 5,000 Educational 770 - - - Landfill Fees 360 360 - 5,000 Services 1,130 360 10,000 10,000 Unforeseen / New Initiatives - 146,134 - 147,821 Total Operating 72,119 169,094 34,177 172,834 Capital Outlay Total Expenditures 72,119 169,094 34,177 172,834 Excess (Deficit) Revenues Over Expenditures Working Capital - Beginning Working Capital - Ending 19 -18 33,952 (149,094) (24,177) (165,334) 155,559 - 189,511 165,334 $ 189,511 $ (149,094) $ 165,334 $ - CITY OF BAYTOWN HAZMAT /HOMELAND SECURITY SPECIAL REVENUE FUND 210 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues HazMat Billings $ 1,100 $ - $ 11,866 $ - Miscellaneous Contributions 2,536 - 911 - Total Revenues 3,636 - 12,777 - Expenditures Personnel 953 - 1,752 - Supplies 8,354 7,500 7,557 7,500 Services 50 10,450 2,425 10,800 Unforeseen / New Initiatives - 224,953 - 215,692 Total Operating 9,357 242,903 11,734 248,992 Excess (Deficit) Revenues Over Expenditures (5,721) (242,903) 1,043 (248,992) Working Capital - Beginning 253,670 - 247,949 248,992 Working Capital - Ending $ 247,949 $ (242,903) $ 248,992 $ - 19 -19 CITY OF BAYTOWN POLICE FORFEITURES FUND 225 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Investment Interest $ 1,287 $ 500 $ 500 $ 510 Forfeited Revenue 77,834 - 30,000 - Misc Contributions 764 1,200 1,502 871 Total Revenues 79,885 1,700 32,002 1.381 Expenditures Supplies 2,900 - 9,362 138 Maintenance 11,955 - 2,819 3,000 Services 36,885 - 13,138 - Unforeseen / New Initiatives - 22,252 - 42,874 Total Operating 51,740 22,252 25,319 46,012 Capital Outlay 129,520 - 5,000 - Total Expenditures 181,260 22,252 30,319 46,012 Excess (Deficit) Revenues Over Expenditures (101,375) (20,552) 1,683 (44,631) Working Capital - Beginning 144,323 - 42,948 44,631 Working Capital - Ending $ 42,948 $ (20,552) $ 44,631 $ - 19 -20 CITY OF BAYTOWN FAMILY & YOUTH PROGRAM FUND 226 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 219,012 235,882 235,718 240,698 Bureau of Justice Assistance $ 122,041 $ 147,036 $ 152,926 $ 143,827 GCCISD 109,506 117,941 117,859 120,349 Child Safety Seat Fines 79,687 78,000 78,000 78,000 Contributions 2,290 2,000 1,025 1,020 Transfers In 92,979 96,006 97,485 90,294 Total Revenues 406.503 440.983 447.295 433.490 Expenditures DARE 219,012 235,882 235,718 240,698 VOCA* 145,731 164,344 171,738 174,352 Special Police Programs 11,384 15,561 16,135 4,345 Child Safety Programs 17,216 34,029 31,979 33,925 Unforeseen / New Initiatives - 10,980 - 4,478 Total Operating 393,343 460,796 455,570 457,798 Total Expenditures 393,343 460,796 455,570 457,798 Excess (Deficit) Revenues Over Expenditures Working Capital - Beginning Working Capital - Ending 13,160 (19,813) (8,275) (24,308) 19,423 - 32,583 24,308 $ 32,583 $ (19,813) $ 24,308 $ - 19 -21 CITY OF BAYTOWN POLICE ACADEMY FUND 228 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Drug Enforcement Agency $ 25,000 $ 25,000 $ 25,000 $ 25,000 Miscellaneous 10,558 10,000 10,760 10,500 Total Revenues 35,558 35,000 35,760 35,500 Expenditures Services 4,321 7,000 10,000 14,437 Unforeseen / New Initiatives - 47,009 - - Total Operating 4,321 54,009 18,070 14,437 Capital Outlay 21,904 25,000 29,255 71,182 Total Expenditures 26,225 79,009 47,325 85,619 Excess (Deficit) Revenues Over Expenditures Working Capital - Beginning Working Capital - Ending 19 -22 9,333 (44,009) (11,565) (50,119) 52,351 47,907 61,684 50,119 $ 61,684 $ 3,898 S 50,119 $ - CITY OF BAYTOWN ODD TRUST & AGENCY FUND 231 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Cable Franchise Fees $ 144,197 $ - $ - $ - TCEQ - - 3,408 - Department of Health 30,000 - - - Investment Interest 8,284 - - - Miscellaneous 226,852 334,000 334,490 336,800 Total Revenues 409,333 334,000 337,898 336,800 Expenditures Personnel - - - 18,750 Supplies - - 1 32,000 Maintenance 10,251 - - - Services - 19,000 19,000 9,700 Miscellaneous - - 2,200 - Total Operating 10,251 19,000 21,201 60,450 Furniture & Fixtures < $5000 59,489 18,000 109,580 8,000 Machinery 30,000 20,000 - - Motor Vehicles 23,000 - - - Construction 12,877 - 3,972 - Capital Outlay 125,366 38,000 113,552 8,000 Unforeseen / New Initiatives - 339,751 - 367,324 Transfers Out 171,000 167,000 169,500 167,000 Total Expenditures 306,617 563,751 304,253 602,774 Excess (Deficit) Revenues Over Expenditures 102,716 (229,751) 33,645 (265,974) Working Capital - Beginning 129,613 - 232,329 265,974 Working Capital - Ending $ 232,329 $ (229,751) $ 265,974 $ - 19 -23 CITY OF BAYTOWN LIBRARY SPECIAL REVENUE FUND 266 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Misc Contribution $ 46,457 $ 52,500 $ 52,500 $ 53,550 Total Revenues 46,457 52,500 52,500 53,550 Expenditures Supplies 43,035 32,300 26,300 32,000 Services 3,114 5,000 5,000 5,000 Unforeseen - 55,604 - 55,066 Total Operating 46,149 92,904 31,300 92,066 Capital Outlay 18,629 7,000 15,000 10,000 Total Expenditures 64,778 99,904 46,300 102,066 Excess (Deficit) Revenues Over Expenditures Working Capital - Beginning Working Capital - Ending 19 -24 (18,321) (47,404) 6,200 (48,516) 60,637 42,316 42,316 48,516 $ 42,316 $ (5,088) $ 48,516 $ - CITY OF BAYTOWN SUMMER YOUTH JOB PROGRAM FUND 280 BUDGET SUMMARY BY FUND* Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Misc Contributions $ 70,425 $ 70,000 $ 68,685 $ 76,185 Total Revenues 70,425 70,000 68,685 76,185 Expenditures Personnel Services 54,759 47,773 57,079 62,284 Supplies 915 1,600 850 1,180 Services 9,213 14,500 10,500 11,700 Unforeseen / New Initiatives - 21,901 - 12,238 Total Operating 64,887 85,774 68,429 87,402 Excess (Deficit) Revenues Over Expenditures 5,538 (15,774) 256 (11,217) Working Capital - Beginning 5,423 10,961 10,961 11,217 Working Capital - Ending $ 10,961 $ (4,813) $ 11,217 $ - * Restricted funds for summer youth job program. 19 -25 CITY OF BAYTOWN EMERGENCY MANAGEMENT FUND 291 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues Contributions $ 24,825 $ 27,100 $ 24,825 $ 24,825 Transfer -In 10,000 - - - Total Revenues 34,825 27,100 24,825 24,825 Expenditures Personnel Services 247 956 967 - Supplies 13,693 32,300 25,320 25,320 Maintenance 4,887 10,600 6,000 6,000 Services 1,754 17,550 17,815 17,815 Unforeseen / New Initiatives - 71,823 - 68,085 Total Operating 20,581 133,229 50,102 117,220 Capital Outlay - 5,100 - - Total Expenditures 20,581 138,329 50,102 117,220 Excess (Deficit) Revenues Over Expenditures Working Capital - Beginning Working Capital - Ending 19 -26 14,244 (111,229) (25,277) (92,395) 103.428 117.672 117.672 92.395 $ 117,672 $ 6,443 $ 92,395 $ - CITY OF BAYTOWN BAYTOWN NATURE CENTER FUND 296 BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues User Fees $ 90,747 $ 180,238 $ 180,238 $ 183,843 Contributions 50,107 - - - Overages /Shortages 7 - - - Total Revenues 140,861 180,238 180,238 183,843 Expenditures Personnel 132,689 137,983 141,699 153,979 Supplies 6,840 15,350 12,850 14,850 Maintenance 2,222 1,500 1,000 2,000 Services 3,423 16,441 4,950 16,415 Unforeseen / New Initiatives - 123,465 - 134,469 Total Operating 145,174 294,739 160,499 321,713 Capital Outlay - 2,000 2,000 2,000 Total Expenditures 145,174 296,739 162,499 323,713 Excess (Deficit) Revenues Over Expenditures Working Capital - Beginning Working Capital - Ending (4,313) (116,501) 17,739 (139,870) 126,444 - 122,131 139,870 $ 122,131 $ (116,501) $ 139,870 $ - "Beginning 10101114, all BNCprograms will be consolidated 19 -27 CITY OF BAYTOWN WETLANDS EDUCATION AND RECREATION CENTER FUND 298 OPERATIONS BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Revenues 211,730 220,079 235,219 238,779 Goose Creek CISD $ 40,000 $ 40,000 $ 40,000 $ 40,000 Lee College 15,000 15,000 15,000 15,000 Contributions 12,218 15,000 15,000 15,300 Transfer In - General Fund 179,466 189,104 200,335 206,424 Total Revenues 246,684 259,104 270,335 276,724 Expenditures Personnel Services 211,730 220,079 235,219 238,779 Supplies 7,740 8,400 7,900 8,400 Maintenance 4,231 5,348 4,200 5,348 Services 22,983 24,277 22,016 23,197 Total Operating 246,684 258,104 269,335 275,724 Capital Outlay - 1,000 1,000 1,000 Total Expenditures 246,684 259,104 270,335 276,724 Excess (Deficit) Revenues Over Expenditures - - - - Working Capital - Beginning - - - - Working Capital - Ending $ - $ - $ - $ - 19 -28 CITY OF BAYTOWN WETLANDS EDUCATION AND RECREATION CENTER FUND 299 SPECIAL PROJECTS BUDGET SUMMARY BY FUND Actual Budget Estimated Adopted 2013 -14 2014 -15 2014 -15 2015 -16 Funding Sources Contributions $ 129,508 $ 115,112 $ 115,112 $ 117,414 Total Revenues 129,508 115,112 115,112 117,414 Expenditures Personnel Services 68,373 82,010 69,782 100,897 Supplies 34,773 58,622 35,250 73,416 Maintenance 789 1,200 500 1,200 Services 8,250 11,638 8,500 10,816 Sundry - 17,766 - 17,569 Unforeseen / New Initiatives - 239,293 - 189,772 Total Operating 112,185 410,529 114,032 393,670 Capital Outlay - 29,962 1,411 - Total Expenditures 112,185 440,491 115,443 393,670 Excess (Deficit) Revenues Over Expenditures Funds Available - Beginning Funds Available - Ending 17,323 (325,379) (331) (276,256) 259,264 - 276,587 276,256 $ 276,587 $ (325,379) $ 276,256 $ - 19 -29 BAYTOWN S 19 -30 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 (BA WA). 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. 20 -1 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. 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. 20 -2 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. 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. 20 -3 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. 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. 20 -4 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. 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. 20 -5 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 maybe 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 interfimd 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. 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. 20 -6 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. 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 BillI00, Baytown citizens overwhelmingly reapproved the sales tax in order to continue this beneficial 20 -7 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 apart 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. 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. 20 -8