_FY 18-19 COB Adopted BudgetCity of Baytown, Texas
2018-2019 Budget
Adopted August 9, 2018
This budget will raise less revenue from property taxes than last year’s
budget by an amount of $1,577,344, which is a 5.45 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 $1,374,005.
RECORD VOTE ON BUDGET
The members of the governing body voted on the budget as follows:
FOR:
Mayor Stephen H. DonCarlos Councilwoman Heather Betancourth
Councilwoman Laura Alvarado Councilman Robert C. Hoskins
Councilman Chris Presley Councilman David Himsel
Councilman Charles Johnson
AGAINST:
PRESENT (and not voting):
ABSENT:
PROPERTY TAX RATE COMPARISON
2018-2019 2017-2018
Property Tax Rate: $0.81203/$100 $0.82203/$100
Effective Tax Rate: $0.83525/$100 $0.85373/$100
Effective Maintenance & Operations Tax Rate: $0.43039/$100 $0.45168/$100
Rollback Tax Rate: $0.81921/$100 $0.85441/$100
Debt Rate: $0.35438/$100 $0.36660/$100
MUNICIPAL DEBT OBLIGATIONS
The total amount of City of Baytown, Texas debt obligations secured by property tax is $96,590,537.
CITY OF BAYTOWN, TEXAS
ANNUAL PROGRAM OF SERVICES
FISCAL YEAR 2018-19
ADOPTED BUDGET
CITY MANAGER Richard L. Davis, ICMA-CM
City of Baytown Mayor and Council
Fiscal Year 2019
Stephen DonCarlos
Mayor
Laura Alvarado
District 1
Chris Presley
District 2
Charles Johnson
District 3
Heather Betancourth
District 4
Robert Hoskins
District 5
David Himsel
District 6
City of Baytown i FY19 Adopted Budget
CITY OF BAYTOWN
PRINCIPAL CITY OFFICIALS
Richard L. Davis City Manager
Ron Bottoms Deputy City Manager
Kevin Troller Assistant City Manager
Ignacio Ramirez City Attorney
Julie Escalante Municipal Court Judge
Wade Nickerson Director of Finance
Keith Dougherty Police Chief
Kenneth Dobson Fire Chief
Nick Woolery Director of Strategic Initiatives
Frank Simoneaux Director of Public Works & Utilities
Jose Pastrana Director of Engineering
Tiffany Foster Director of Planning & Development Services
- Director of Economic Development
Scott Johnson Director of Parks & Recreation
Ed Tomjack Director of Information Technology Services
Mike Lester Director of Public 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.
City of Baytown ii FY19 Adopted Budget
INNOVATION
We work proactively to improve processes and services to better serve ourcustomers
CARING
We demonstrate in all interactions our respect & appreciation for colleagues & customers
COLLABORATION
We pursuegreatness by building strong, inclusive partnerships within the organization &the community
STEWARDSHIP
We thoughtfully and responsibly manage the resources entrusted to us
LEADERSHIP
We inspire and encourage others
OUR CORE values
OUR PURPOSEOUR PURPOSE Together we enrich lives& build community
City of Baytown iii FY19 Adopted Budget
CITY OF BAYTOWN
ORGANIZATION CHART
Citizens
Mayor & City Council
Boards &
Commissions City Manager
Police
Communications
Deputy City Manager
Engineering Public Works
Planning &
Development Services Parks & Recreation
Legal Services Assistant City Manager
Fiscal Operations
Information Technology
Services
Public Health Human Resources
Sterling Municipal Library City Clerk
Fire
Emergency Management
Court of Record
City of Baytown iv FY19 Adopted Budget
Major Venues Close to Baytown, Texas
Kemah Boardwalk, Kemah 20 minutes
NASA/Johnson Space Center, Houston 25 minutes
Downtown Houston 30 minutes
Hobby Airport, Houston 30 minutes
Minute Maid Field, Houston 30 minutes
BBVA Compass Stadium, Houston 30 minutes
Toyota Center, Houston 30 minutes
NRG Stadium, Houston 35 minutes
Bush Intercontinental Airport, Houston 45 minutes
Galveston, Texas (coastline) 55 minutes
Map of the City of Baytown, Texas
City of Baytown v FY19 Adopted Budget
City of BaytownviFY19 Adopted Budget
CITY OF BAYTOWN
TABLE OF CONTENTS
DESCRIPTION PAGE
MAYOR & COUNCIL i
PRINCIPAL CITY OFFICIALS ii
OUR VISION, OUR MISSION, OUR FOUNDATION FOR SUCCESS iii
ORGANIZATION CHART iv
MAP OF THE CITY OF BAYTOWN, TEXAS v
GOVERNMENT OFFICERS ASSOCIATION AWARD vi
TRANSMITTAL LETTER
LETTER FROM THE CITY MANAGER 1
READER’S GUIDE
CITY OF BAYTOWN COMMUNITY PROFILE 9
READER’S GUIDE 13
BUDGET CALENDAR 17
FINANCIAL POLICIES 19
MAJOR BUDGET ISSUES REPORT
MAJOR BUDGET ISSUES REPORT 23
COUNCIL GOALS IMPLEMENTATION PLAN 35
FUNDED SUPPLEMENTAL REQUESTS LIST 52
BUDGET SUMMARIES
EXPENDITURE BUDGET SUMMARY COMPARISON 55
BUDGET SUMMARY COMPARISON–CONSOLIDATED SUMMARY OF FUND BALANCE/WORKING CAPITAL 56
SUMMARY OF ALL FUND TYPES – COMPARATIVE SCHEDULE OF BUDGETS 57
SUMMARY OF GOVERNMENTAL FUND TYPES – COMPARATIVE SCHEDULE OF BUDGETS 58
GOVERNMENTAL FUND EXPENDITURE DETAIL 59
SUMMARY OF PROPRIETARY FUND TYPES – COMPARATIVE SCHEDULE OF BUDGETS 63
PROPRIETARY FUND EXPENDITURE DETAIL 64
GENERAL FUND
GENERAL FUND BUDGET SUMMARY BY TYPE OF EXPENDITURE 67
GENERAL FUND BUDGET SUMMARY BY FUNCTION OF EXPENDITURE 68
GENERAL FUND REVENUE SUMMARY 69
GENERAL FUND REVENUE DETAIL 70
GENERAL FUND BUDGET SUMMARY BY DEPARTMENT 73
GENERAL FUND BUDGET SUMMARY BY ACCOUNT 74
GENERAL FUND DEPARTMENT BUDGETS
GENERAL ADMINISTRATION 78
FISCAL OPERATIONS 80
LEGAL SERVICES 82
CITY OF BAYTOWN
TABLE OF CONTENTS
DESCRIPTION PAGE
GENERAL FUND (CONTINUED)
INFORMATION TECHNOLOGY SERVICES 84
PLANNING AND DEVELOPMENT SERVICES 86
HUMAN RESOURCES 88
CITY CLERK 90
COURT OF RECORD 92
CITY FACILITIES 95
GENERAL OVERHEAD 96
POLICE 98
FIRE 102
PUBLIC WORKS ADMINISTRATION 106
STREETS 108
TRAFFIC CONTROL 110
ENGINEERING 112
PUBLIC HEALTH 114
PARKS AND RECREATION 118
STERLING MUNICIPAL LIBRARY 122
TRANSFERS OUT 125
GENERAL DEBT SERVICE FUND
GENERAL DEBT SERVICE FUND BUDGET SUMMARY 127
ASSESSED VALUATION, ESTIMATED AD VALOREM COLLECTIONS & AD VALOREM TAX RATE
ALLOCATION 128
ASSESSED VALUATIONS, TAX LEVY AND COLLECTIONS – LAST TEN FISCAL YEARS 129
GENERAL LONG TERM DEBT SCHEDULE OF FISCAL YEAR 2018-19 REQUIREMENTS 130
ANNUAL REQUIREMENT TO AMORTIZE GENERAL OBLIGATION DEBT 131
STATEMENT OF BONDED INDEBTEDNESS FISCAL YEAR 2018-19 132
HOTEL/MOTEL FUND
HOTEL/MOTEL FUND BUDGET SUMMARY 139
HOTEL/MOTEL FUND PROGRAM SUMMARY 140
HOTEL/MOTEL FUND SERVICE LEVEL BUDGET 141
HOTEL/MOTEL FUND BUDGET PROGRAMS 142
AQUATICS FUND
AQUATICS FUND BUDGET SUMMARY 143
AQUATICS FUND PROGRAM SUMMARY 144
AQUATICS FUND SERVICE LEVEL BUDGET 145
WATER & SEWER FUND
WATER & SEWER FUND BUDGET SUMMARY BY TYPE OF EXPENDITURE 147
WATER & SEWER FUND BUDGET SUMMARY BY FUNCTION OF EXPENDITURE 148
CITY OF BAYTOWN
TABLE OF CONTENTS
DESCRIPTION PAGE
WATER & SEWER FUND (CONTINUED)
WATER & SEWER FUND REVENUE DETAIL 149
WATER & SEWER FUND BUDGET SUMMARY BY DEPARTMENT 150
WATER & SEWER FUND BUDGET SUMMARY BY ACCOUNT 151
WATER & SEWER FUND DEPARTMENT BUDGETS
UTILITY BILLING & COLLECTIONS 153
WATER & SEWER GENERAL OVERHEAD 155
WATER OPERATIONS 156
WASTEWATER OPERATIONS 158
UTILITY CONSTRUCTION 160
TRANSFERS OUT 162
WATER & WASTEWATER INTEREST & SINKING (WWIS) FUND
WWIS FUND BUDGET SUMMARY 163
SUMMARY OF FISCAL YEAR 2018-19 DEBT REQUIREMENTS 164
ANNUAL REQUIREMENT OF AMORTIZE WATER & SEWER DEBT 165
DETAIL DEBT AMORTIZATION SCHEDULES 166
SANITATION FUND
SANITATION FUND BUDGET SUMMARY 167
SANITATION FUND PROGRAM SUMMARY 168
SANITATION FUND SERVICE LEVEL BUDGET 169
STORM WATER UTILITY FUND
STORM WATER UTILITY FUND BUDGET SUMMARY 171
STORM WATER UTILITY FUND PROGRAM SUMMARY 172
STORM WATER UTILITY FUND SERVICE LEVEL BUDGET 173
CENTRAL SERVICES
GARAGE FUND BUDGET SUMMARY 175
GARAGE OPERATIONS PROGRAM SUMMARY 176
GARAGE OPERATIONS SERVICE LEVEL BUDGET 177
WAREHOUSE FUND BUDGET SUMMARY 178
WAREHOUSE OPERATIONS PROGRAM SUMMARY 179
WAREHOUSE OPERATIONS SERVICE LEVEL BUDGET 180
COMPONENT UNITS
BAYTOWN AREA WATER AUTHORITY (BAWA) BUDGET 181
BAWA BOARD OF DIRECTORS 183
BAWA ORGANIZATION CHART 184
BAWA MAJOR BUDGET ISSUES REPORT 185
CITY OF BAYTOWN
TABLE OF CONTENTS
DESCRIPTION PAGE
COMPONENT UNITS (CONTINUED)
BAWA BUDGET SUMMARY 188
BAWA PROGRAM SUMMARY 189
BAWA SERVICE LEVEL BUDGET 190
BAWA CAPITAL IMPROVEMENT PROGRAM FUND BUDGET SUMMARY 191
BAWA REVENUE BONDS LONG TERM DEBT AMORTIZATION SCHEDULES 192
BAWA REVENUE BONDS DETAIL DEBT AMORTIZATION SCHEDULES 193
CITY OF HOUSTON UNTREATED WATER RATES TABLE 195
TREATED WATER RATES TABLE 196
CITY OF HOUSTON’S NOTIFICATION OF INCREASED WATER & SEWER RATES 197
BAWA ORDINANCE 198
CRIME CONTROL AND PREVENTION DISTRICT (CCPD) BUDGET 199
CCPD BOARD OF DIRECTORS 201
CCPD BUDGET SUMMARY 202
CCPD BUDGET NOTES 203
CCPD ORDINANCE 205
FIRE CONTROL, PREVENTION AND EMERGENCY MEDICAL SERVICE DISTRICT (FCPEMSD) BUDGET 206
FCPEMSD BOARD OF DIRECTORS 206
FCPEMSD BUDGET SUMMARY 209
FCPEMSD SPECIAL DISTRICT – FIRE/EMS – 20701 210
FCPEMSD BUDGET NOTES 211
FCPEMSD ORDINANCE 213
MUNICIPAL DEVELOPMENT DISTRICT (MDD) BUDGET 214
MDD BOARD OF DIRECTORS 216
MDD MAJOR BUDGET ISSUES REPORT 217
MDD PROGRAM FUND BUDGET SUMMARY 221
MDD PROGRAM FUND BUDGET SUMMARY – PROJECTED WORKING CAPITAL 224
MDD ANNUAL REQUIREMENT TO AMORTIZE BONDED DEBT 225
MDD DETAIL DEBT AMORTIZATION SCHEDULES 226
MDD ORDINANCE 229
BAYTOWN TAX REINVESTMENT ZONE (TIRZ) #1 230
TIRZ #1 BUDGET SUMMARY 231
TIRZ #1SCHEDULE OF COMPLIANCE ELEMENTS – HARRIS COUNTRY INCREMENT 232
TIRZ #1 ANNUAL REQUIREMENT OF AMORTIZE BONDED DEBT 234
TIRZ #1 DETAIL DEBT AMORTIZATION SCHEDULE 235
CAPITAL PROJECTS
CAPITAL IMPROVEMENT PROGRAM 237
GENERAL CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) BUDGET SUMMARY 242
WATER & SEWER CAPITAL IMPROVEMENT PROGRAM FUND BUDGET SUMMARY 243
MDD PROGRAM FUND BUDGET SUMMARY – PROJECTED WORKING CAPITAL 244
MISCELLANEOUS FUNDS
MISCELLANEOUS FUNDS OVERVIEW 247
STREET MAINTENANCE TAX FUND BUDGET SUMMARY 251
CITY OF BAYTOWN
TABLE OF CONTENTS
DESCRIPTION PAGE
MISCELLANEOUS FUNDS (CONTINUED)
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND BUDGET SUMMARY 252
WATER & SEWER IMPACT FEES FUND BUDGET SUMMARY 253
CAPITAL REPLACEMENT FUND BUDGET SUMMARY 254
CAPITAL REPLACEMENT FUND SCHEDULE OF REPAYMENT 255
BAYLAND ISLAND FUND BUDGET SUMMARY 256
MEDICAL BENEFITS FUND BUDGET SUMMARY 257
WORKERS COMPENSATION FUND BUDGET SUMMARY 258
OTHER MISCELLANEOUS FUNDS
MUNICIPAL COURT SPECIAL REVENUE FUND BUDGET SUMMARY 260
PARKS & RECREATION ESCROW SPECIAL REVENUE FUND BUDGET SUMMARY 261
HAZMAT/HOMELAND SECURITY SPECIAL REVENUE FUND BUDGET SUMMARY 262
POLICE FORFEITURES FUND BUDGET SUMMARY 263
FAMILY & YOUTH PROGRAM FUND BUDGET SUMMARY 264
POLICE ACADEMY FUND BUDGET SUMMARY 265
ODD TRUST & AGENCY FUND BUDGET SUMMARY 266
HIGH INTENSITY DRUG TRAFFICKING AREA (HIDTA) FUND BUDGET SUMMARY 267
LIBRARY SPECIAL REVENUE FUND BUDGET SUMMARY 268
SUMMER YOUTH JOB PROGRAM FUND BUDGET SUMMARY 269
BAYTOWN NATURE CENTER FUND BUDGET SUMMARY 270
WETLANDS EDUCATION AND RECREATION CENTER FUND BUDGET SUMMARY 271
WETLANDS EDUCATION AND RECREATION CENTER SPECIAL PROJECTS FUND BUDGET SUMMARY 272
SALARY SCHEDULES
SUMMARY OF FULL-TIME POSITIONS BY FUND & DEPARTMENT 273
SCHEDULE OF FULL-TIME BUDGETED POSITIONS 274
ENDNOTES FOR PERSONNEL CHANGES 282
GRADE STRUCTURE 287
CERTIFICATE PAY SCHEDULE 288
FIRE SALARY SCHEDULE 289
POLICE SALARY SCHEDULE 290
SKILL BASED PAY SALARY SCHEDULE 291
STATISTICAL SECTION
NET POSITION BY COMPONENT LAST TEN FISCAL YEARS 294
CHANGES IN NET POSITION LAST TEN FISCAL YEARS 296
TAX REVENUES BY SOURCE, GOVERNMENTAL ACTIVITIES LAST TEN FISCAL YEARS 300
FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS 302
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS LAST TEN FISCAL YEARS 304
TAX REVENUES BY SOURCE, GOVERNMENTAL ACTIVITIES LAST TEN FISCAL YEARS 306
ASSESSED VALUE & ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS 308
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS LAST TEN FISCAL YEARS 310
PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND NINE YEARS AGO 313
PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS 314
RATIOS OF OUTSTANDING DEBT BY TYPE LAST TEN YEARS 316
CITY OF BAYTOWN
TABLE OF CONTENTS
DESCRIPTION PAGE
STATISTICAL SECTION (CONTINUED)
RATIOS OF GENERAL BONDED DEBT OUTSTANDING LAST TEN YEARS 318
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT AS OF SEPTEMBER 30, 2016 321
PLEDGED REVENUES COVERAGE (WATER AND SEWER FUND) LAST TEN YEARS 322
DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS 324
PRINCIPAL EMPLOYERS CURRENT FISCAL YEAR AND NINE YEARS AGO 327
FULL-TIME EQUIVALENT CITY EMPLOYEES BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 328
OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 330
CAPITAL ASSET STATISTICS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS 332
GLOSSARY
GLOSSARY OF TERMS 335
ORDINANCES
ORDINANCE ADOPTING BUDGET 345
RATE AND TAX LEVY ORDINANCE 348
CITY OF BAYTOWN, TEXAS
July 26, 2018
To the Honorable Mayor and Members of City Council:
It is my privilege to submit the City Manager’s Adopted 2018-19 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 sustainability. 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.baytown.org.
Budget Approach and Strategies
This budget’s theme is “Continuing to Enrich Lives.” While the East Harris County economic
climate continues to improve, the challenge remains to ensure that the City remains fiscally
sustainable and that we magnify the effectiveness of resources entrusted to us. The ongoing
expansions of the ExxonMobil, Chevron Phillips, and Enterprise Products facilities will serve as
cornerstones for our growth for years to come.
As noted in last year’s report, 2017 through the end of the second quarter 2018 will see the
completion of several significant midstream and downstream projects. However, these
completions do not reflect termination of growth. As natural gas liquids (NGL) growth
accelerates, the associated advantages will likely fuel additional investments for projects along
the Gulf Coast and Baytown. NGLs are components of natural gas that are fractionated or
separated from the gas state in the form of liquids. The demand for these gases and liquids
continue to drive expansions in the midstream sector. Expansion and integration in fractionation
and pipeline capacity are driven by takeaways from the Bakken, Marcellus, Eagleford shale
plays, and the ever-productive Permian Basin. Enterprise Products and Lone Star NGL have
announced and are moving forward with a variety of midstream petrochemical projects in 2018,
investments in the City of Baytown ETJ totaling $1.6 billion. In addition to completing
construction of a $1.5 billion Propane Dehydrogenation (PDH) facility, an Isobutane
Dehydrogenation (iBDH) facility, and its 9th fractionator, Enterprise Products’ latest announced
expansion will be a butane isomerization facility at its complex in Mont Belvieu. Lone Star
started construction of its 5th fractionator in August 2017, a $385 million investment,
representing continued integration and growth in the ETJ midstream sector. Excess ethane and
derivative ethylene will continue to motivate expansion of the midstream and downstream
petrochemical sectors. Major ethane cracker projects by ExxonMobil and Chevron Phillips were
activated in 2018. NGL growth continues to spur due diligence for so-called 2nd wave projects.
U.S. Phillips 66 is considering a second ethane cracker along the Gulf Coast for its joint venture
with Chevron Phillips Chemical (CP-CHEM). CP-Chem’s Cedar Bayou facility is a candidate
City of Baytown 1 FY19 Adopted Budget
site. ExxonMobil has also started engineering work on a new Gulf Coast plastics plant that
would substantially expand its petrochemicals production as demand increases worldwide.
Heavy manufacturing reemerged in 2018, with an announcement by JSW Steel. JSW (USA),
Inc. has started a significant expansion at its facility in Cedar Port Industrial Park, located in west
Chambers County. JSW will invest $500 million in what is described as a world-scale facility,
creating 500 new jobs, while retaining 400. These projects and other industrial growth will result
in revenue enhancements through their Industrial District Agreements (IDA).
Meanwhile, I am pleased to present a budget which continues our service level improvements,
provides a 3.5% salary increase for non-civil service employees, and adds 16 full-time
employees. These positions are necessary to implement improvements specifically to our
community aesthetics, traffic, animal control, and public safety initiatives.
On February 17, 2018, I and senior staff met with our elected officials for a goal setting retreat in
to prepare for the upcoming budget year. This exercise was successful in delineating critical
objectives and goals for 2018/2019. These goals, confirmed by the Council, align with the
directives delineated by our Community-based Strategic Plan (Imagine Baytown). Staff then
composed an implementation plan which provides a roadmap for goal realization. The following
provides a synopsis of each goal with related initiatives:
Council Goal One
Community Reputation & Image – Improve our image and reputation by continuing to create a
community where people want to live and that they are proud to call home. Specifically, this is
accomplished by ensuring a clean and uncluttered environment, providing recreational options
that allow residents to stay in Baytown and bring visitors to town, and building our reputation
generally as a community that offers a high quality of life. Major initiatives in this adopted
budget include:
• Implement strategies to address illegal/excessive signage.
• Build upon current litter abatement efforts.
• Work toward consolidation and undergrounding of utilities.
• Enhance the marketing of Baytown’s unique qualities.
Council Goal Two
Infrastructure & Mobility – Continue to build upon current efforts to alleviate traffic congestion
along Garth Road and other major corridors, while also maintaining the infrastructure needed to
deliver superior water, drainage, and waste water services. Address and improve community
mobility by investing in pedestrian and bicycle infrastructure.
• Continue to implement strategies to facilitate safe and efficient traffic flow in and around
Baytown.
• Implement strategies to expand pedestrian/bicycle options and improve safety.
• Improve lighting and striping on major corridors.
• Improve water, sewer, and drainage system and infrastructure.
City of Baytown 2 FY19 Adopted Budget
Council Goal Three
Community Amenities – Encourage residents to stay in Baytown and non-residents to visit by
improving, re-envisioning, and repositioning existing amenities, continuing the recruitment of
businesses that cater to recreational needs of the community, and by sustaining events that
provide broad appeal.
• Create amenities that keep citizens here and draw visitors.
• Enhance and continue the development of park space and amenities.
Council Goal Four
Neighborhood Quality – Enhance neighborhood quality through proper planning, continuing of
effective initiatives, increasing citizen involvement in crime watch programs and other
neighborhood safety programs, implementing measures to enhance neighborhood safety,
cleaning and de-cluttering roadways, and vigorously enforcing city codes.
• Improve and nurture neighborhood quality by ensuring that policies and zoning support
neighborhood health and safety.
• Develop and implement code enforcement strategies that support neighborhood quality.
• Bolster Animal Control policies and programs that protect people in an effective and
humane manner.
• Implement measures to enhance neighborhood beauty and livability.
• Enhance neighborhood and citizen engagement.
Council Goal Five
Operational Excellence – Empower city employees to create and sustain a prepared and forward-
oriented culture of high customer service, preparedness, and citizen engagement.
• Ensure the City and residents are prepared for the next emergency.
• Continue planning for new Police/Fire headquarters.
• Continue moving organizational culture forward.
Employee Compensation
Our employees are our most valuable asset. This year’s budget includes a 3.5% salary increase
for all non-civil service employees as well as a 3.2% increase for the police and a 5% increase
for fire civil-service employees. Baytown is committed to recruiting and retaining the very best
local government talent by providing competitive compensation. This is a challenging ambition
since we not only compete for talent among the community of cities, but we also vie for
employees among the many sizeable corporate organizations that call Baytown home.
As in past years, the City and its employees will continue to share responsibility and work
together to reduce healthcare costs. In the 2017-18 budget a 3% increase to medical insurance
was included for all employees and retirees. This adopted budget includes an additional 3%
increase for medical insurance from the employee and a 10% increase from the City.
City of Baytown 3 FY19 Adopted Budget
All Funds
The total expenditures for all budgeted funds are $202,451,875 which is an increase of
$16,300,501 compared to the current year budget. Summaries of the appropriations compared to
this year are:
General Fund
The General Fund is our principal operating fund and accounts for many of the City’s core
services, such as Police, Fire, Health, Streets, Traffic Control, Engineering, Parks & Recreation,
Library, Planning & Development Services, etc.
The General Fund budgeted revenues of $106,073,528 are 10.4% more than the current year’s
budget primarily due to increases of $10,007,433 primarily related to increases in Industrial
District Agreement payments of $9,629,378, Property Taxes of $355,700 and Licenses &
Permits of $476,474. Miscellaneous revenues are up $372,334 as well as Fines & Forfeitures,
$83,356. Charges for Services are budgeted $77,872 less than the prior year as they have been
budgeted to come in flat with current year estimated. Transfers in from other City funds are
down $846,417 due to a decrease of the Water & Sewer Fund transfer.
Total expenditures for the 2018-19 General Fund budget are $108,256,539, an increase of
$12,231,141 or12.7%. The increase in personnel services expenditures in the 2018-19 budget
reflects several factors. An additional 16 full-time positions have been included in the budget,
the step pay increases for Police and Fire civil service will be honored pursuant to established
salary pay grade schedules based on years of service, as well as the leave bank accrual max
adjustment to payout holiday and compensatory time in line with the City’s Personnel Policy.
Non-civil service employees will receive a 3.5% compensation adjustment. In addition, the
general fund will allocate $3,720,634 for new and replacement capital items as well as support a
$7,850,634 transfer out to the General Capital Improvement Fund and the Capital Replacement
Fund.
Budget Proposed Amount of Percent of
Fund 2017-18 2018-19 Incr. (Decr.) Incr. (Decr.)
General Fund 96,025,398$ 108,256,539$ 12,231,141$ 12.7%
General Debt Service Fund 23,573,353 22,190,038 (1,383,315) (5.9%)
Hotel/Motel Fund 3,603,531 6,632,490 3,028,959 84.1%
Aquatics Fund 3,508,787 4,403,002 894,215 25.5%
Water & Sewer Fund 39,809,607 40,920,027 1,110,420 2.8%
WWIS Fund 8,291,950 7,609,457 (682,493) (8.2%)
Sanitation Fund 5,890,372 6,972,426 1,082,054 18.4%
Storm Water Fund 2,922,418 2,875,493 (46,925) (1.6%)
Central Services Funds 2,525,958 2,592,403 66,445 2.6%
Total Budgeted Funds 186,151,374$ 202,451,875$ 16,300,501$ 8.8%
City of Baytown 4 FY19 Adopted Budget
Water and Sewer Fund
This rate-supported fund operates the water and wastewater utilities for the City. The Water &
Sewer Fund includes an increase of 4% per month in the water and sewer rate charged to our
customers. This increase is needed to cover operating and raw water cost increases, state
mandated capital projects (SSOI), and extension of services to annexed areas. Total expenses for
the 2018-19 budget are $40,920,027, an increase of $1,110,420 or 2.8% from the current budget.
Operating expenses increased $1,688,603 or 6.2% and the non-recurring expenses decreased
$578,183 or 4.6%. The primary increases are Personnel Services of $596,981 due to medical
insurance increases, Supplies of $551,687 primarily due to the increase in treated water supplies,
Maintenance of $147,405 for equipment maintenance, and Services of $392,530 for special
services. In non-recurring expenses, Debt Requirements increased $1,084,619 due to increase in
debt principal and interest for an anticipated $19 million debt issuance and a decrease of
$1,133,807 in Transfers Out to the Capital Improvements Projects fund.
Sanitation Fund
The Sanitation Fund’s revenues are projected to be $7,108,552, an increase of $809,919 or
14.3%. The Sanitation Fund includes an increase of 15% per month in the rate charged to our
customers. This increase is needed based on the second year of the Waste Management contract
increase and will be used to help sustain and manage this program. 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) - 65 gallon or 96 gallon carts for
all single family residences;
• Curbside collection of brush and limbs, once/month (City);
• Green Center – Drop-off Recycling, open 4 days/week (City);
City of Baytown 5 FY19 Adopted Budget
Taxes, Rates and User Fees
There is a one cent property tax rate reduction included for the 2018-19 budget. The preliminary
2018 tax year (taxes used to finance the 2018-19 budget) estimated taxable assessed valuation is
$3,900,000,000 which is an increase of $189,867,988 or 5.12% as compared to the 2017 tax
year. However, the combination of the tax rate reduction and assessment increase resulted in
property tax revenues increase of only 2.0% for the 2018-19 year.
The 2% increase in property tax revenues, sales & use tax projected at 2% or the 2017-18
budget, plus the 19.9% increase in Industrial District Agreement (IDA) revenues comprise
15.2%, 14.1% and 54.7% respectively of General Fund revenues. IDA payments are received in
lieu of ad valorem taxes in exchange for the City agreeing not to annex specific properties during
the seven-year term of the contracts.
In 2015, the City signed a new form of IDA with Exxon Mobil Corporation which increased the
percentage of the fair market value used in connection with the industrial district payment
calculation. Previously, the industrial district rate escalated from 61% to 64% over a seven (7)
year period. The new industrial district rate is a static 66% for all seven (7) years of the
agreement, with no 1% PCI rate assessed. Subsequent IDAs will have similar terms, which are
expected to increase IDA revenues.
Also in 2015, the City Council established new industrial district policies, not only for
companies having had a prior IDA with the City, but also for companies entering into an IDA for
the first time and also for warehousing/logistics companies. For all companies entering into an
IDA with the City under the new IDA policy, the industrial district computation includes a
revised percentage of the added value of the company and applying it in year 3 of the IDA, rather
than in year 5 under the previous IDA policy. For companies engaged in warehousing and/or
logistics operations, the industrial district payment calculation has an additional component
which captures half the value of the situs inventory and business personal property belonging to
the customers/occupants of such warehousing/logistics centers each year of the IDA.
Fund Reserves
The projected ending fund balance in the General Fund is $19,729,166 for the 2018-19 budget,
which represents 75 days of recurring operating expenditures, an increase of one day from the
2017-18 budget. The City’s policy for General Fund, unassigned fund balance is to maintain the
equivalent of 60 to 90 days of recurring operating expenditures. Recurring operating
expenditures include personnel services, supplies, maintenance, services, sundry, miscellaneous
and reoccurring operating transfers out. Not included are capital outlays and capital transfer
funds for projects on a pay-as-you-go basis. Reserves are crucial for unplanned emergencies such
as hurricanes and other natural disasters.
Economic Development
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. Major projects currently
City of Baytown 6 FY19 Adopted Budget
City of Baytown7FY19 Adopted Budget
City of Baytown 8 FY19 Adopted Budget
CITY OF BAYTOWN
COMMUNITY PROFILE
Statue of Ashbel Smith
at the Republic of Texas Plaza
Humble Oil Historical Marker located at the
ExxonMobil Baytown Complex
Originally three separate towns, the City of Baytown combined Goose Creek (dating
back to before 1850), and oil boom towns Pelly (established in the late 1910s) and
East Baytown (early 1920s) when it incorporated in 1948. The region was once home
to the Kawankawa’s Capoque and the Atakapan’s Akoksia tribes where Baytown’s
surrounding bays would have provided the opportunity to live in fairly dense seasonal
settlements while taking advantage of the shoreline and bay subsistence resources as
well as that of the nearby prairie and flood plain environments. Visitors to the City’s
historical museum can view many relics from this time in Baytown’s history. Fast-
forward thousands of years and the Baytown area and its’ inhabitants saw the
shipwreck of the famed explorer Cabeza de Vaca, and shortly thereafter, the rule of
famed pirate, Jean LaFitte.
Located in the Texas Independence Trail region, Baytown is rich in history.
Monumental events took place in and around the City, namely the Texas
Revolutionary War’s Battle of San Jacinto where Texas won its independence from
Mexico. Prominent Texas figures such as Ashbel Smith, David Burnet, and Sam
Houston all owned property within Baytown’s borders, and even the ferry crossing
between the San Jacinto River and Buffalo Bayou, set up by early-resident Nathaniel
Lynch, is still in operation today. As a reminder of these instrumental times, some Baytown residents, today, can view the San
Jacinto monument from their homes, the symbol of Sam Houston’s victory over Mexico’s former President Lopez de Santa Anna.
In 1910, an unexpected oil boom promoted the rapid growth of Baytown, catapulting it into the spotlight of success, and
eventually helping to form Baytown’s community into one centered on industry, including oil, rubber, and chemical plants. Such
business continues to thrive here with major corporations investing billions just in the past few years.
Today, Baytown is the third largest city in Harris County and rests along Interstate 10 and State Highway 146 and roughly 30
miles outside of Houston. Baytown’s entire west edge is bordered by the Gulf waters feeding in from Trinity Bay, making its
convenient and cozy location one of the best-kept secrets. The town square with its outdoor ice rink, the Baytown Nature Center,
the Eddie V. Gray Wetlands Center, and the Pirate’s Bay Water Park all help to make Baytown a more modern attraction to
today’s visitors.
The City was incorporated on January 24, 1948 as a Home Rule City operating under the Council-Manager form of government.
The City Council is composed of a Mayor and six single district City Council members, elected for three year terms. The Mayor
is elected at large. The City’s Charter requires the Council appoint a City Manager to act as the chief administrative and executive
officer of the City. It is the responsibility of the City Manager to appoint and remove department heads and conduct the general
affairs of the City in accordance with the policies of the Council.
Local Economy
The City’s strong industrial tax base provides the foundation for
stable economic conditions necessary for maintaining a healthy,
vibrant economy. The cornerstones of Baytown’s industrial
development are four world-recognized entities consisting of
ExxonMobil, Chevron Phillips, Covestro and Enterprise
Products.
ExxonMobil
The ExxonMobil Baytown Complex is one of the largest
integrated and most technologically advanced refining and
petrochemical complexes in the world. Founded in 1919,
ExxonMobil's Baytown, Texas complex is located on
approximately 3,400 acres along the Houston Ship Channel. The
Baytown complex is comprised of three manufacturing sites (a
refinery, a chemical plant and an olefins plant), the chemical
company's Technology and Engineering Complex and a regional
downstream engineering office.
City of Baytown 9 FY19 Adopted Budget
CITY OF BAYTOWN
COMMUNITY PROFILE
Chevron Phillips Chemical Company: “The entire project is projected to create 10,000 temporary
engineering and construction jobs and 400 permanent jobs.”
The Baytown complex is staffed by approximately 3,700 ExxonMobil employees and 3,800 contract personnel, who manage the
businesses and operate and maintain the manufacturing facilities on a 24-hour, year-round basis. The Baytown Refinery is one of
the largest refineries in the United States, with a crude oil capacity of 584,000 barrels per day. The Baytown Chemical Plant
produces more than 9 billion pounds of petrochemical products each year through its three ExxonMobil Chemical manufacturing
groups. These are used in everyday products such as polyester fabric and plastic bottles, packaging and appliance parts. The
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.
The Baytown Technology and Engineering Complex provide worldwide research and development support to ExxonMobil
Chemical's global business groups.
Annual, Baytown area Exxon employees, retirees and their families contribute thousands of hours volunteering at more than 200
organizations. Their contributions along with annuitants and the ExxonMobil Foundation, total over $1.6 million to United Way
agencies in Baytown. In the Baytown area, more than $1.43 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.
To capitalize on abundant supplies of American natural gas, ExxonMobil announced the startup of its new polyethylene facility in
the Baytown area and mechanical completion of its new ethane steam cracker in Baytown with startup expected in 2Q18. It has
created more than 10,000 jobs over the course of construction and will add about 350 permanent jobs.
Covestro
Another industrial corporate citizen’s presence in Baytown, the Covestro Industrial Park, is distinguished by steady expansion.
Strategically positioned along Cedar Bayou for barge access, the Baytown plant is located on about 1,700 acres, of which 35% is
developed and is home to about 2,000 workers including contract labor and fenceline partners. Since 1971, when the first
polyurethane unit started up, the site has grown more than ten-fold. The Baytown facility is the largest of Covestro’s U.S.
chemicals operations producing polyurethanes, polycarbonates and coatings, adhesives and specialties.
Chevron Phillips Chemical
Chevron Phillips Chemical Company LLC (Chevron Phillips Chemical), with its affiliates, is one of the world's top producers of
olefins and polyolefins and a leading supplier of aromatics, alpha olefins, styrenics, specialty chemicals, piping and proprietary
plastics. The company currently has $15 billion in assets, more than $8.5 billion in annual revenues, and is owned equally by
Chevron Corporation and Phillips 66. Chevron Phillips Chemical’s Cedar Bayou plant in Baytown is the largest of the
company’s domestic manufacturing facilities with approximately 980 employees and 2,000 contractors. The Cedar Bayou plant
consists of approximately 1,700 acres, and is an integrated chemical complex that manufactures ethylene, normal alpha olefins,
poly alpha olefins, 1-hexene, and polyethylene.
Chevron Phillips Chemical built a world -scale ethane cracker in Baytown and two polyethylene derivative units in Sweeny/Old
Ocean. This $6 billion project is called the U.S. Gulf Coast Petrochemicals Project and was completed in 2017. The entire
project created 10,000 temporary engineering and construction jobs and 400 permanent jobs. Chevron Phillips Chemical
contracted Fluor to build the ethane cracker in Baytown, which has led Fluor to set-up an employment and training facility in
Baytown. In addition, the company completed construction of the world’s largest 1-hexene unit in 2013; an expansion of its
normal alpha olefins unit increasing production by 20% in 2015; and expansion of its poly alpha olefins unit increasing
production by 20% in 2017.
City of Baytown 10 FY19 Adopted Budget
CITY OF BAYTOWN
COMMUNITY PROFILE
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 2017.
Operational Excellence
City officials, citizen groups, business and industry have a similar vision: to make this community a better place to live, work and
raise children. The City of Baytown and its citizens share a vision of what this community can be. Baytown’s City Council is
dedicated to improving our residents’ quality of life and increasing opportunities for our citizens and business community.
Baytown has been recognized by several organizations and agencies, receiving the following awards:
• Government Finance Officers Association (GFOA):
o Distinguished Budget Presentation Award for Fiscal Year 2017-18, 25th year to receive the award
o GFOA Certificate of Achievement for Excellence in Financial Reporting for the annual audit report
• 2018 Texas Recreation & Park Society Planning Excellence – City of Baytown and Burditt
• 2018 Texas Recreation & Park Society Maintenance Award - Parks Department
• Texas City Attorneys Association 2018 Outstanding Mentor Award – Ignacio Ramirez
• Texas City Attorneys Association 2017 Distinguished Service To The Municipal Law Profession And Outstanding
Leadership As President of TCCA Recognition – Karen Horner
• Over fifty employees have now completed Black Belt training, eight of which have also completed innovation projects
saving the City over $300,000 in staff time and materials!
Economic Growth and Community Development
The economic impact of continued expansion in the industrial, logistic, and wholesale distribution sectors in and around Baytown
has translated into significant valuation growth in the City’s tax roll. In spite of negative appraisals resultant from some 4,500
homes flooded by Hurricane Harvey, the Harris County Appraisal District’s preliminary 2018 appraisal roll data indicate roll
values have increased 6% over the prior year. Much of this is from residential home values, resultant from incremental appraised
values recognized in the prior year but subject to a ten percent annual limit under State code restrictions.
Private sector investment within the City of Baytown has increased significantly over the past few years, with substantial
investment in areas such as health care centers, grocery stores, restaurants, and other large scale retail developments, including the
multi-million dollar redevelopment of the San Jacinto Mall. Additionally, the City of Baytown, in partnership with a private
development company, is in the preliminary stages of developing a large-scale hotel/convention center on Bayland Island.
With increases in population due to rapid business expansion, the City of Baytown has undertaken a number of transportation and
traffic mitigation initiatives, designed to not only alleviate traffic issues within the City, but to provide further development
opportunities along these new or expanded commercial corridors. Mitigation projects include opening a Traffic Management
Center to control traffic flow and signal synchronization, employing a registered traffic engineer, and the installation of multiple
dedicated right and left turn lanes.
Major road projects recently completed or in progress include: ongoing construction of the 1.6 mile, four lane San Jacinto
Boulevard; expansion of Hunt Road from two lanes to four lanes beyond the new H-E-B grocery super center, and extending it
west to John Martin Road; extending Santavy Road both east and west; design and widening of Garth Road to six lanes from its
current four lane configuration; entrance and exit ramp rebuilds at I-10 and Garth Road; the complete reconstruction of the two
lane, 2.3 mile Evergreen Road; and the ongoing installation of sidewalks throughout the City.
City of Baytown 11 FY19 Adopted Budget
CITY OF BAYTOWN
COMMUNITY PROFILE
One of the most noticeable effects of the ongoing expansions in the industrial, logistic and wholesale distribution enterprises in
and around Baytown is the remarkable growth in residential, multi-family and commercial development. New residential and
commercial permit activity continues to be strong year-over-year. Over 2,000 multi-family units in seven new complexes, and
nearly 2,000 single- family homes included as part of four new neighborhoods is expected over the next two years. Population
and associated ancillary economic expansion is anticipated to increase steadily for some time.
Educational opportunities in Baytown continue to expand and are serving not only Baytown, but neighboring communities, as
well. Goose Creek Consolidated Independent School District has recently completed or are in the process of completing a
number of capital projects to better serve the expanding Pre-K-12 population in the District including: three (3) new elementary
schools, a new Technology Center, a new Transportation Center, IMPACT Early College High School, and numerous campus
upgrades. Lee College, a two-year, public community college, located in Baytown, serves an expanded population base, by
offering a myriad of post-secondary academic, vocational, and technical programs leading to certification or an associate degree.
Lee College also provides a number of public service and community outreach programs, as well as cultural and other quality of
life services. One of the stated goals of Lee College is to become the preferred provider for training and workforce partnerships.
The City of Baytown continues to capitalize on the phenomenal growth of diversified industrial, logistic, and wholesale
distribution operations in and around Baytown, which has provided the City with opportunities to undertake a number of value-
enhancing capital improvements, designed to further economic development and augment quality of life initiatives that will serve
the citizens of Baytown for years to come.
City of Baytown 12 FY19 Adopted Budget
CITY OF BAYTOWN
READER'S GUIDE The Reader's Guide provides an overview of the City of Baytown’s budget process and budget documents. The City of
Baytown has prepared a budget designed to meet the highest standards of performance in municipal budgeting. Various
financial summaries, statistical information and detailed revenue sources are provided to help define the City's goals,
purposes and assumptions for projections. The Major Funds are the Governmental Funds and the Proprietary Funds. All
appropriations shall lapse at the end of the fiscal year to the extent that they shall not have been expended or lawfully
encumbered. Project length financial plans are adopted for all capital project funds.
BUDGET BASIS
The Governmental Fund budgets are prepared on the modified accrual basis of accounting. Under this basis of accounting,
revenues are recognized when they become both measurable and available to finance expenditures of the current period.
Expenditures are recognized when the related fund liability is incurred, except for (1) inventories of material and supplies
which may be considered expenditures when used; (2) prepaid insurance and similar items; (3) accumulated unpaid
vacation, sick pay and other employee benefit amounts which need not be recognized in the current period and (4) principal
and interest on long-term debts which are generally recognized when due. All proprietary fund types are accounted for on a
flow of economic resources measurement focus and use the accrual basis of accounting. Revenues are recognized when
they are earned and expenses are recognized when they are incurred.
FINANCIAL STRUCTURE
The financial structure of the budget is organized by funds. The two types of funds utilized in this budget are
Governmental and Proprietary. The specific funds that make up the Governmental Fund type are the General Fund,
General Debt Service Fund and Hotel/Motel Fund. The Proprietary Fund types are made up of the Aquatics Fund, Water
and Sewer Fund, Water and Wastewater Interest and Sinking Fund, Sanitation Fund, Storm Water Utility Fund and Central
Services Fund (Garage and Warehouse Operations). Each of the above mentioned funds operate separately and
independently from one another; therefore, they are budgeted separately and include separate financial statements. A fund
is generally defined as a fiscal and accounting entity, which has its own self-balancing set of accounts recording cash and
other financial resources, as well as any liabilities or residual equities or balances. Funds are segregated for the purpose of
carrying on specific activities or attaining certain objectives in accordance with specific regulations, restrictions or
limitations.
City of Baytown 13 FY19 Adopted Budget
CITY OF BAYTOWN
READER'S GUIDE
MAJOR BUDGET PHASES
The City of Baytown’s budget process includes four key phases. The timing and purpose of these phases defines the
process.
1. Budget Priorities
Through various strategic planning sessions held throughout the year and individual communications to the City
Manager, the City Council has provided input concerning the City’s functional areas and the preferred methods of
addressing budgetary challenges and revenue shortfalls; operational expenditures related to voter approved
referendums; health care cost; sewer capacity/compliance issues and water and sewer rate increases.
2. Budget Preparation and Training – March/April
This period serves as a developmental timeline to highlight and include specific instructions for the new budget.
Payroll projections are compiled and changes to systematic budget preparation are communicated and training is held.
3. The Proposed Budget - Late July
Pursuant to City Charter, the Proposed Budget is required to be submitted to the City Council at least sixty (60) days
prior to the beginning of each budget year. (Article V, Section 41 of the City Charter.) This document represents a
modified and balanced version of departmental budget requests versus projected revenues. The Proposed Budget
document is a product of proposals from the departments and revisions by City Administration and Finance staff.
4. The Adopted Budget – 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.
General
Administration
Fiscal
Operations
Legal
Services
Information
Technology
Services
Planning &
Development
Services
Human
Resources
City
Clerk
Court of
Record
City
Facilities
General
Overhead Police Fire Engineering
Public
Health
Public
Works
Parks &
Recreation Library
Fund
General Fund X X X X X X X X X X X X X X X X X
Hotel/Motel Fund X
Water & Sewer Fund X X X
Aquatics Fund X
Sanitation Fund X
Storm Water Utility
Fund X X
Garage Fund X
Warehouse Fund X
General CIPF X
W&S CIPF X
Workers'
Compensation Fund X
Medical Benefits
Fund X
Baytown Area
Water Authority
(BAWA)X
Crime Control
Prevention District
(CCPD)X
Fire Control
Prevention
Emergency Medical
Services District X
Municipal
Development
District (MDD)X X
Street Maintenance
Sales Tax Fund X
Department
City of Baytown 14 FY19 Adopted Budget
CITY OF BAYTOWN
READER'S GUIDE
THE BUDGET PROCESS
The City of Baytown uses a hybrid zero based program oriented budgeting process. Each budgeting division within a
department is given a target or "base level" funding based upon the previous year's funding level in which all expenditures
must be justified each new fiscal year. With a few exceptions, no new fixed assets or new supplemental program funding
requests/positions may be included in base level funding. Any funding request that represents new expenditures and
programs, or that is in excess of base level funding, must be submitted as a supplemental program funding request. These
supplemental requests may be either a new program or an enhancement to an existing program.
1. Budget Training for Support Staff/Budget Guideline Review
February/March is when the budget guidelines, procedures and forms are reviewed. Changes may be made to the
budget process in order to make budget development more efficient and address format requests from staff. More
formal budget training is held in April. Departmental staff is convened for any new guidance on the budgetary
process. During the training, staff is informed of the use of budgeting concepts, budget processes and the City’s
budget system.
2. Revenue Projection
The revenue projections for the new fiscal year begin mid-year of the current fiscal year. The Director of Finance, in
consultation with department directors and division managers, base revenues upon consultations with state and local
agencies, trend analysis, anticipated changes in the local and regional economy and discussions with directly
associated staff members. Although beginning earlier, the budget revenue projection occurs concurrently with
departmental budget development and extends until the budget is adopted based upon the receipt of any new
information.
3. Proposed Budget Development
During the budget development at the division and departmental level, 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.
City of Baytown 15 FY19 Adopted Budget
CITY OF BAYTOWN
READER'S GUIDE
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.
Quarterly budget analysis reports are prepared to present budget versus actual expenditure variances. These reports
are reviewed by the staff and the City Council to identify and communicate any major expenditure variances. If
necessary, a budget amendment ordinance is adopted based upon the third quarter budget analysis report.
DEPARTMENT/DIVISION PROGRAM SUMMARIES
Each division within a department is described by narrative information displayed on pages facing resource and expenditure
information in order to give the City Council a well-rounded presentation of each division. Program summaries include the
following information.
Program Description - This section outlines the function and responsibilities performed by the division. It is provided to
enable the reader to understand the program elements included in each particular division budget.
Major Division Goals - Goals describe the purpose or benefit the division/department plans to provide to the community
and/or organizations its serves. Goals identify the end result the division/department desires to achieve with its activities.
Goals are often ongoing and may not be achieved in one year.
Major Division Objectives - Objectives are quantifiable steps toward accomplishing stated goals. They should have a
specific time frame or measurable achievement. Objectives should be able to be reached or completed within the current
fiscal year. Objective statements are not required for every activity performed, but should focus on the major steps
necessary for achieving established goals.
Expenditures - The summary of expenditures show the category of expenses for each of the division's programs as
compared from year to year.
OTHER FUNDS
The Baytown Area Water Authority (BAWA), Crime Control and Prevention District (CCPD), Fire Control, Prevention
and Emergency Medical Services District (FCPEMSD) and Municipal Development District (MDD) included in the
Component Unit section are presented for the overall comparability and are not subject to annual appropriation. Other
miscellaneous funds are included in the budget to reflect the overall City’s operations.
BAWA operates under a Board of Directors, which is appointed by the City of Baytown. The City of Baytown exercises
oversight authority over the operations of BAWA; as a result, BAWA is reported as a component unit of the City.
On November 3, 2015 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 November 3, 2015 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.
City of Baytown 16 FY19 Adopted Budget
* Note: Publishing Notice and Public Hearing dates subject to change.
CITY OF BAYTOWN
2018-19 BUDGET CALENDAR
Date Day Governing Body Activity
February 17 Saturday Council & Staff Council Retreat
February 23 Friday Admin & Staff Budget Planning Staff Retreat
April 4 Wednesday Depts.Budget Kickoff Meeting
April 4 - May 2 Depts.Department Budget Entry & Meet with respective City Manager
May 2 @ 5:00 PM Wednesday Depts.Deadline for Department budget entry and packet submission
May 2 Wednesday Police, Fire, Parks, PW CCPD, FCPEMSD, MDD & BAWA budgets due
May 14-25 Finance & Depts.Departmental budget meetings with Finance Staff
May 29- June 15 Admin & Staff Executive budget work sessions
June 8 Friday Finance Final MDD budget due
June 19 Tuesday FCPEMSD FCPEMSD Board reviews FCPEMSD Proposed Budget & Set a Public Hearing
June 26 Tuesday CCPD CCPD Board reviews CCPD Proposed Budget & Set two Public Hearings
June 28 Thursday CCPD Publish notices of two CCPD Public Hearings on Proposed Budget (no later than 10 days before public
hearings)
June 28 Thursday FCPEMSD Publish notice of FCPEMSD Public Hearing on Proposed Budget (no later than 10 days before public
hearing)
July 5 Thursday MDD MDD Board reviews MDD Proposed Budget at MDD Board Meeting & Set a Public Hearing
July 12 Thursday Council Receive the CCPD Budget as adopted by CCPD Board (no later than 10 days after CCPD approves the
budget)
July 6 Friday BAWA Final BAWA budget due
July 10 Tuesday CCPD Conduct two Public Hearings & Consider Adoption of the Proposed CCPD Budget (no later than 60 days
before October 1st).
July 17 Tuesday FCPEMSD Conduct a Public Hearing & Consider Adoption of the Proposed FCPEMSD Budget (no later than 60 days
before October 1st). (only one public hearing is required)
July 17 Tuesday MDD Publish notice of the MDD Public Hearing on the Proposed MDD Budget (no later than 10 days before
public hearing)
July 18 Wednesday BAWA BAWA Board receives BAWA Proposed Budget & Set a Public Hearing
July 26 Thursday Council Receive the City's Proposed Budget submitted by City Manager & Set Budget Work session Date & Public
Hearing Date
July 26 Thursday Council Receive FCPEMSD Budget as adopted by FCPEMSD Board (no later than 10 days after FCPEMSD
approves the budget)
July 27 Friday 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 2 Thursday MDD Conduct Public Hearing & Consider Adoption of the Proposed MDD Budget
August 2 Thursday Council City Council Budget Work Session
August 3 Friday BAWA Publish notice of the BAWA Public Hearing on the Proposed BAWA Budget
August 3 Friday Council Publish notice of the City Council Public Hearing on the Proposed City Budget
August 9 Thursday Council Conduct Public Hearing on the Proposed City Budget
August 9 Thursday Council Consider Adoption of the Proposed City Budget
August 9 Thursday Council Conduct Public Hearing on the Proposed Budgets of the CCPD (no later than 45 days before October 1st)
August 9 Thursday Council Conduct Public Hearing on the Proposed Budgets of the FCPEMSD (no later than 45 days before October
1st)
August 15 Wednesday BAWA Conduct Public Hearing & Consider Adoption of the Proposed BAWA Budget
August 23 Thursday Council City Council approves Special District Budgets: CCPD, FCPEMSD and BAWA (no later than 30 days
before October 1st)
August 23 Thursday Council Consider Adoption of the Proposed City Budget
City of Baytown 17 FY19 Adopted Budget
* Note: Publishing Notice and Public Hearing dates subject to change.
CITY OF BAYTOWN
2018-19 BUDGET CALENDAR
Date Day Governing Body Activity
August Council Certification of anticipated collection rate by tax collector
September Council Publication of Notice of 2017 Tax Year Proposed Property Tax Rate for the City of Baytown Pursuant to
Texas Local Government Code 140.010(d) (GCCISD publishes)
October Council Receive 2017 Certified Appraisal Rolls - Harris and Chambers County Appraisal Districts
October Council Meeting of City Council to discuss tax rate. 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" (1st 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 11 Thursday Council City Council adopts the 2017 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 6 Tuesday City Election Day
Tentative Tax Calendar Dates Dependent on Receipt of Certified Rolls (Subject to Change)
City of Baytown 18 FY19 Adopted Budget
CITY OF BAYTOWN
FINANCIAL POLICIES
BUDGET ADMINISTRATION AND DEVELOPMENT
INTRODUCTION
The City of Baytown, Texas financial policies set forth the basic framework for the fiscal management of the City. These
policies were developed within the guidelines established by the applicable provisions of the Texas Local Government Code
and the Charter of the City of Baytown, Texas. They are intended to assist the City Council, management and staff in
evaluating current activities and proposals for future programs. The policies are to be reviewed on an annual basis and
modified to accommodate changes in circumstances or condition.
401 BUDGET PERIOD
401.1 Establishment of Fiscal Year. The fiscal year of the city government shall begin on the first day of October and
shall end on the last day of September of each calendar year. Such fiscal year shall also constitute the budget and
accounting year. As used in this charter, the term "budget year" shall mean the fiscal year for which any particular
budget is adopted and in which it is administered. (City of Baytown Charter, Article V, Section 40)
401.2 Appropriation lapse at end of year. All appropriations shall lapse at the end of the budget year to the extent that
they shall not have been expended or lawfully encumbered. (City of Baytown Charter, Article VII, Section 70)
402 BUDGET PROCESS
402.1 Determining Priorities. The budget shall provide a complete financial plan for the fiscal year, and the budget shall
be prepared on the basis of policy priorities.
402.2 Budget Prepared from Departmental Request. The City of Baytown departments shall prepare budgetary decision
packages in a manner directed by the City Manager. Department directors shall indicate funding priorities.
402.3 Deadline for Budget Submission. The city manager, at least sixty days prior to the beginning of each budget year,
shall submit to the council a proposed budget and an explanatory budget message in the form and with the contents
provided by sections 50 and 52. For such purpose, at such date as he shall determine, he, or an officer designated
by him shall obtain from the head of each office, department or agency estimates of revenue and expenditure of
that office, department, or agency detailed by organization units and character and object of expenditure, and such
other supporting data as he may request. In preparing the budget, the city manager shall review the estimates, shall
hold hearings thereon and may revise the estimates, as he may deem advisable. (City of Baytown Charter, Article
V, Section 41)
402.4 Public Hearing on Budget Submission. At the meeting of the council at which the budget and budget messages are
submitted, the council shall determine the place and time of the public hearing on the budget, and shall cause to be
published a notice of the place and time, not less than fifteen days after date of publication, at which the council
will hold a public hearing. (City of Baytown Charter, Article V, Section 43)
402.5 Truth-in-Taxation. Budget development procedures will be in conformance with the State law outlined in the
Truth-in-Taxation process. In the event of a tax increase, notices will be given and public hearings will be held in
conformance to this State law.
403 BUDGET ADMINISTRATION
403.1 Balanced Budget Required. The City of Baytown will develop balanced budgets in which current resources
(current revenues plus fund balance) will equal or exceed current expenditures. The City will avoid budgetary
procedures that balance the budget at the expense of meeting future year’s expenses, such as: postponing
expenditures, accruing future year’s revenues, or rolling over short-term debt. The budget will provide for adequate
maintenance and replacement of capital plant and equipment.
403.2 Funding of Current Expenditures with Current Revenues. The budget will assure that current expenditures are
funded with current revenues. Current operating expenses will not be capitalized or funded through the use of long-
term debt.
403.3 Use of Non-Recurring Resources. The City Of Baytown will use non-recurring resources to fund non-recurring
expenditures.
403.4 Performance Measures and Productivity Indicators. An annual budget where possible will utilize performance
measures and productivity indicators.
City of Baytown 19 FY19 Adopted Budget
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, Unreserved Level Fund Balance. In order to maintain fiscal stability, the City maintains a
unreserved General Fund balance to meet unforeseen emergencies that may arise. Appropriate levels of unreserved
fund balances vary from entity to entity based on the relative impact of particular circumstances or financial
conditions. The City of Baytown’s goal for unreserved fund balance considers factors such as bond ratings, threat
of severe tropical weather due to our proximity to the Gulf Coast, our location adjacent to the petro-chemical
complexes, unforeseen emergencies, and advice from the City’s financial advisor for fiscal planning. Potential
fluctuations in revenue, and cash flow considerations between the start of the fiscal year (October 1) and the receipt
of property tax revenues in December/January also require adequate reserves. Per Council’s adopted policy, the
City’s targeted goal for unreserved fund balance is the equivalent of 60 to 90 days operating expenditures.
City of Baytown 20 FY19 Adopted Budget
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 $10,000 and useful life of more than one year.
408.3 Capitalization Policy. Any asset with an acquisition cost of $10,000 or more and a useful life of more than one
year is to be capitalized. Acquisition cost includes the purchase price, transportation costs and installation. Any
asset with an acquisition cost of less than $10,000 or a useful life of less than one year is not to be capitalized. Its
acquisition cost should be charged to an operating expense. Capital Projects are capitalized if it is new
construction or if it extends the useful life of an existing fixed asset.
409 CAPITAL IMPROVEMENT POLICY
409.1 Capital Project or “Project”. As used in this charter, "capital project" or "project" means: (a) any physical public
betterment or improvement and any preliminary studies and surveys relative thereto; (b) the acquisition of property
of a permanent nature; (c) the purchase of equipment for any public betterment or improvement when first erected
or acquired. (City of Baytown Charter, Article VI, Section 56)
409.2 Power to Incur Indebtedness by Issuing Bonds, Notes, Certificates of Obligation, and Commercial Paper. The City
may incur indebtedness by issuing its negotiable bonds, revenue bonds, notes, certificates of obligation and other
commercial paper in accordance with state low to finance any capital project which it may lawfully construct or
acquire, or for any legitimate public purpose. (City of Baytown Charter, Article VI, Section 57)
409.3 Bond Ordinance; Vote Required. The City shall authorize the issuance of bonds by a “Bond Ordinance” passed by
the affirmative votes of the majority of all members of its council. Revenue bonds may be issued by the council
under the authority of Vernon’s Ann. Civ. St. arts. 1111-1118, as amended and all other applicable provisions of
law. The issuance of tax bonds must be approved by a majority of the qualified voters who are property tax payers
voting at an election called for that purpose. (City of Baytown Charter, Article VI, Section 58)
City of Baytown 21 FY19 Adopted Budget
City of Baytown 22 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
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 $106,073,528
which is an increase of $10,012,150 or 10.4% more than the 2017-18 budget. The budgeted increase is primarily
attributed to increases in Industrial District Payments ($9,629,378), Property Taxes ($355,700), Licenses & Permits
($476,474), Miscellaneous ($372,334) and Fines & Forfeitures ($83,356). The revenue decreases are in Charges for
Services ($77,872), Sales & Franchise Taxes ($62,331) and Transfers In ($841,700).
Property Tax
Ad valorem taxes represent 15.2% ($16,127,766) 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 2017-18 budget includes a one cent tax rate decrease. The 2018 tax year
(taxes used to finance the 2018-19 budget) estimated taxable assessed valuation is $3,900,000,000 which is an increase
of $189,867,988 or 5.12% as compared to the 2017 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(e). Since this estimate of value is preliminary there may be differences
between the certified tax roll and the preliminary estimated tax levy that could impact projected revenue in the
budget. Total collections are estimated at $27,119,208 based on the preliminary property values and a tax rate of
$0.81203 per $100 valuation. The levy allocates $15,382,826 for General Fund Maintenance & Operations (M&O)
and $11,736,382 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 2018-19 budget includes
revenues of $58,061,725 from Industrial District Agreements (IDAs). IDA revenues comprise 54.7% 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 71 active Industrial District Agreements. Key provisions found in many of the existing IDA agreements 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 has been added to the industrial district payment rate and is available for rebate to the
company for approved beautification projects. Payments are calculated using a "base value" concept with the value set
at the higher of the January 1, 2009 value, the January 1, 2016 value, the base value as specified/and or used in a
$0
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
General Fund Revenues
Actual FY2017 Estimated FY2018 Adopted FY2019
City of Baytown 23 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
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. 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” or incremental increase in 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 does not extend
beyond each contract’s initial term.
However, in 2015, the City signed a new IDA with Exxon Mobil Corporation which increased the percentage of the
fair market value used in connection with the industrial district payment calculation. Previously, the industrial district
rate escalated from 61% to 64% over a seven (7) year period. The new industrial district rate is a flat 66% for all seven
(7) years of the agreement, with no 1% public community improvement rate assessed. Subsequent IDAs will have
similar terms, which are expected to increase IDA revenues.
Also in 2015, the City Council established industrial district policies not only for existing companies, but also for new
companies locating in one of the City's three industrial districts and also for logistic companies. For new companies
locating in an industrial district, the industrial district payment includes a portion of the new value created (added
value) starting in year 3 of the IDA, rather than in year 5 as the previous form of agreement did. For companies
engaged in warehousing and/or logistics operations, the new industrial district payment calculation has an additional
component which captures half the value of situs inventory and business personal property belonging to occupants
each year of the IDA.
Sales & Use Taxes
Sales and use taxes provide 14.1% ($14,937,804) of total revenues and is the third largest revenue source for the
General Fund. Of the total sales tax rate in Baytown of 8.25%, the State of Texas retains 6.25% and 2% is remitted to
the City. The City allocates that 2% as follows: the General Fund receives 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. The 2018-19 budget projection reflects an increase in sales tax revenue of 12.2% over current year
budgeted amounts.
Franchise Tax
Franchise Taxes are projected at $4,328,722, an decrease of $6,224 compared to the 2017-18 budget. Electric Utility
franchise taxes comprise about 63.24% of budgeted franchise tax revenues, up $273,855 (11.1%) from the current
year. The adopted budget for telephone franchise tax revenues represents a decrease over the current year, $40,729
(9.9%). Natural Gas franchise tax revenues are down in due to lower natural gas prices and we project $26,932 less in
this revenue stream than budgeted currently. Cable TV franchise taxes are projected to decrease about 23.8%
($201,772) from the current year.
Licenses & Permits
The budget includes Licenses & Permits revenue of $2,515,445 which is $476,474 (23.4%) more than the 2017-18
budget for this category. The increase is attributed to an increase in building permits. Licenses and permits constitute
2.4% of total General Fund revenue.
Intergovernmental Revenues
Intergovernmental revenues of $949,374 are estimated to increase $5,286 from the 2017-18 budget, due primarily to
an estimated increase in Emergency Services Revenues. Intergovernmental revenues represent 0.9% of total General
Fund revenue.
Charges for Services
Charges for Services are projected at $2,421,266 which is $77,872 less than the 2017-18 budget. Charges for Services
are primarily revenues received from ambulance service ($1,849,660). This category comprises 2.3% of total General
Fund revenue.
Fines and Forfeitures
Fines and forfeitures of $2,363,175 are comprised of revenues from the traffic safety enforcement activities through
City of Baytown 24 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
the Municipal Court of $2,155,124 and Motor Carrier Violations of $181,211 with $26,840 derived from Library fines.
This revenue source represents 2.23% of General Fund revenues.
Miscellaneous
The Miscellaneous category of revenue consists of Investment Interest, Rental of Land, Industrial District Public
Community Improvement and Miscellaneous revenues. The budgeted revenue for 2018-19 is estimated to increase
$372,334 from the current budget year.
Operating Transfers In
Operating transfers in are decreasing $841,700 from the 2017-18 budget and represent 2.1% of General Fund
revenues. The decrease is primarily due to the decrease of transfer from the Water and Sewer Fund.
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 2018-19 budget are $108,256,539, an increase of $12,231,141 (12.7%) over the
current year budget. Increases in overall expenditure categories include Personnel Services ($4,841,823), Supplies
($220,789), Maintenance ($1,351,142), Services ($931,459), Sundry ($58,389), Operating Transfers Out ($1,997,248),
Capital Outlay ($1,482,883), Transfers Out ($1,307,408) and Contingency ($40,000).
Personnel Services
The increase in personnel services expenditures in the 2018-19 budget reflects several factors. Additional 16 full-time
positions included in the budget, 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 receive a 3.5%
salary increase, a 3.2% salary increase for Police civil service and 5% salary increases have been programmed Fire
civil service employees. As in past years, the City and its employees will continue to share responsibility and work
together to reduce healthcare costs. In the 2017-18 budget a 3% increase to medical insurance was included for all
employees and retirees. This adopted budget includes an additional 3% increase for medical insurance from the
employee and a 10% increase from the City. 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.
$0
$10
$20
$30
$40
$50
$60
$70
$80
$90
$100
$110
Actual FY2017 Estimated FY2018 Adopted FY2019Millions General Fund Expenditures by Type
Contingency
Transfers Out - CIPF
Capital Outlay
Operating Transfers
OutMiscellaneous
Sundry
Services
Maintenance
City of Baytown 25 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
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.
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 include funding for the CIP Project Management and Building Demolition. The major budget
allocation for the 2018-19 budget year is for the Street Projects ($4,781,205). Other projects include the San Jacinto
Mall Project, Traffic Signals, Revitalization of Downtown Match, Comprehensive Plan, Cedar Bayou Crossing,
Russell Park, Bridge Overpass Painting, Citizens Bank Building, Marina Overdredging Costs associated to Hurricane
Harvey and Texas Avenue Drainage Grant Match. Also budgeted is $463,647 for New Capital Project Initiatives that
may be identified during the budget year.
Utility Capital Improvements - Another capital improvement initiative seen as critical to the growth and
development of the City is the utility infrastructure. Ongoing and future projects detailed in this document represent
over $9 million in improvements. 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. Additional ongoing projects primarily funded by grants will also improve
the City’s utility infrastructure include the hardening of lift stations and other water and sewer facilities throughout the
City.
Street Maintenance Improvements – Funded by a dedicated sales tax which was reauthorized for a third time in
November 2015, the Street Maintenance Fund provides a critical program to address the maintenance of city streets in
sub-standard condition. Ongoing and future projects detailed in this document represent over $6 million in
improvements. Represented in the current program is additional funding for Asphalt Mill and Overlay, Crack Seal
Crew, Concrete Street Repair Crew, Street Striping, Street Reconstruction, Slurry Seal, Asphalt Crew, Bay Oaks
Harbor Streets, McKinney Road, Seal Coat and Full Depth Repair. Also budgeted is $150,000 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. 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 $19,737,290 projected for the 2018-19
budget represents 75 days of operating expenditures. The 2018-19 budget will draw down fund balance by $2,183,011
to purchase one-time replacement equipment needed for aging fleet in addition to a transfer for pay-as-you-go street
projects.
City of Baytown 26 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
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-emplo yment 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 2018-19 is $ 22,190,038
consisting of $13,355,000 in principal, $6,492,038 in interest, $2,150,000 in other debt payments and $150,000 in
issuance costs.
Tax revenues are projected to be $11,887,292. Transfers of $5,460,915 from the Wastewater Interesting and Sinking
Fund provides for servicing of debt related to water & sewer infrastructure, $2,779,261 from the Municipal
Development District covers a portion of the debt for the Pirates Bay Water Park, $1,206,856 from the Tax Increment
Reinvestment Zone (TIRZ) and $789,753 from the Fire Control Prevention Emergency Medical Services (FCPEMSD)
Special District Fund will be used to cover a debt issuance for the Fire Training Field
HOTEL/MOTEL FUND
This fund accounts for the use of Hotel/Motel Occupancy tax revenue generated by the City’s twenty-seven hotels.
The Hotel Occupancy Tax (HOT) is calculated by the hotel/motel based on 7% of their taxable receipts and remitted to
the City on a quarterly basis. These revenues must be spent to promote tourism, the hotel industry and/or convention
delegates. Eligible expenditures to promote tourism include establishing or enhancing a convention center;
administrative cost for facilitating convention registration; tourism-related advertising and promotions; and tourism-
targeted programs that enhance the arts, historical restoration or preservation programs.
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
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. Any expenditure must be consistent with one of the categories
noted and serve to promote tourism, conventions and the hotel industry.
REVENUES
The 2018-19 budgeted revenue from hotel occupancy tax of $ $1,351,362 represents an increase of $35,581 over the
current year budget due to increasing occupancy rates. The budget also includes interest earnings of $45,002 for total
revenue of $1,396,364.
Total Revenues 106,073,528$
Less Recurring Expenditures (96,015,271)
Revenues Available to Fund Non-Recurring Expenditures 10,058,257
Total Non-Recurring Expenditures (12,241,268)
Decrease in Fund Balance (2,183,011)$
City of Baytown 27 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
EXPENDITURES
Total expenditures budgeted for the Hotel/Motel Fund are $6,632,490, an increase of $3,028,959 or 84.06% as
compared to the current year budget. The majority of this increase is from Contingency ($2,582,105), Maintenance
($400,000), and Services ($346,665) primarily related to preparing for the Hotel Conference Center project.
• Promotional – The budget includes $1,590,990 for tourism activities and programs, and advertising and promoting
tourism events that are designed to bring out-of-town visitors to Baytown. Tourism advertising also includes the
advertisement of City-sponsored events such as the 3rd and 4th of July Festival, Grito Fest, Nurture Nature Fest
and general promotion of all tourism venues in Baytown such as Pirate’s Bay Water Park and the Baytown Nature
Center. Tourism programs include the Buc-ee’s Kiosk program, the Baytown GeoTour and other programs
designed to attract and manage tourists to and in the City. Included in this year’s budget is $100,000 for the
Baytown Tourism Partnership Grant Program. Outside organizations compete for these dollars based on their
ability to bring in tourists and promote the Baytown convention and hotel industry.
• Nurture Nature Fest – Events for $20,535 are aimed at tapping the nature tourism market and showcasing the
Baytown Nature Center.
• Community Wayfinding and Street Media Program – The budget includes a one-time funding amount of
$400,000 for designing and implementing new wayfinding signs throughout the City as well as local and regional
billboards. The program’s purpose is more efficiently direct tourists to venues and attractions such as Pirate’s Bay
and Texas Avenue.
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
Actual FY2017 Estimated FY2018 Adopted FY2019
Hotel/Motel Occupancy Tax Revenues
$-
$700,000
$1,400,000
$2,100,000
$2,800,000
$3,500,000
$4,200,000
$4,900,000
$5,600,000
$6,300,000
$7,000,000
Actual FY2017 Estimated FY2018 Adopted FY2019
Hotel/Motel Budgeted Expenditures
Convention Center
Bay Communities
Historical
Promotional
Arts
City of Baytown 28 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
• Conference Center – The City entered into a conceptual planning agreement concerning a hotel and conference
center at Bayland Island. The initial study will result in a conceptual analysis containing the following:
conceptual hotel and conference center drawings; conceptual hotel and conference center development budgets;
critical events path for planning, developing and opening of the hotel and conference center; term sheet for the
proposed brand and operator; outline of the proposed capital structure; proposed professional team; preliminary
operating pro-forma; conceptual investment summary; revised third party hotel and conference center market
study; revised third-party econometric study; determination of all economically feasible city incentives; and
review of entities and utility capabilities. To this effort the City has allocated $4,900,000 for purposes of
incentive funding.
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, 2018-19 revenues for Pirates Bay and Calypso Cove are
projected to be $4,181,669, down slightly $28,428 2017-18 budget, mostly due to revenues from concessions.
EXPENDITURES
The 2018-19 budgeted expenditures for the Aquatics Fund which includes Pirates Bay Water Park and the Calypso
Cove total $4,403,002.
Pirates Bay Water Park opened for the season in May and staff estimates that attendance will be 178,000 for the
current season. Annual operations and maintenance costs of $3,417,246 have increased 9.5% over the 2017-18
budget. The practice of allocating a dollar from each ticket sold for capital replacement will continue for 2018-19 and
is projected to be $178,000. The Aquatics Fund will transfer $70,756 to the Water and Wastewater Interest and
Sinking Fund for continuing funding of debt service for the Pirates Bay and $150,000 to the General Fund for
administrative costs.
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.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
$4,500,000
Actual FY2017 Estimated FY2018 Adopted FY2019
Aquatics Fund Total Revenues
City of Baytown 29 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
REVENUES
The 2018-19 budget estimates water sales of $20,042,892 based on an average usage of 12.5 million gallons per day
(MGD). Fluctuations in rainfall amounts can significantly impact actual sales. The Water & Sewer Fund includes an
increase of 4% per month in the water and sewer rate charged to our customers. This increase is needed to cover
operating and raw water cost increases, regulatory capital projects (SSOI) and extension of services to annexed areas.
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:
$0
$10
$20
$30
$40
$50
Actual FY2017 Estimated FY2018 Adopted FY2019Millions Water and Sewer Revenues
Transfers In
Miscellaneous
Non-Operating
Revenues
Operating
Revenues
Intergovernment
al
Service
Individually Metered Single-Family Residential
Rates Effective
FY2018
Rates Effective
FY2019
Inside City
Water Monthly Customer Charge $ 3.62 $ 3.62
Water Monthly Base Facility Charge $ 7.53 $ 7.53
Water consumption rates:
Up to 2,000 gallons per unit $ 2.57 $ 2.57
Between 2,001 - 6,000 gallons per unit $ 5.60 $ 5.60
Between 6,001 - 12,000 gallons per unit $ 6.71 $ 6.71
Between 12,001 - 18,000 gallons per unit $ 8.74 $ 8.74
Use over 18,000 gallons per unit $11.36 $11.36
Sewer Monthly Customer Charge $ 3.62 $ 3.91
Sewer Monthly Base Facility Charge $ 7.53 $ 8.13
Sewer consumption rates:
Up to 2,000 gallons per unit $ 2.60 $ 2.81
Between 2,001 – 12,000 gallons per unit $ 5.63 $ 6.08
City of Baytown 30 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
EXPENDITURES
Total expenditures for the 2018-19 budget are $40,920,027, an increase of $1,110,420 or 2.8%. Highlights of changes
by object class include the following:
• Personnel related line items increased $596,981 or 6.1%. Personnel costs include wages, health insurance,
workers compensation and retiree insurance.
• Supply costs are expected to increase $551,687 or 4.4% primarily due to an increase in the treated water expense
of $12,205,257 represents 29.8% of the Utility’s total 2018-19 budget.
• Maintenance is expected to increase $147,405 or 7.0% due maintenance of meters and settings as well as ongoing
motor vehicle maintenance of aging equipment.
• Services are decreasing $392,530 or 13.5% due primarily to an increase in special services electric service costs.
• Capital outlay is decreasing $528,995 or 72.2% as a reduction of replacement equipment purchased.
• Transfers to the CIP Fund are decreasing $474,203 based on current needs.
• Transfers to the W&S Debt Service Fund are increasing by $1,084,619 for an anticipated $19 million debt
issuance.
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 $$3,801,237 or 48 days of operating expenses is
projected as of September 30, 2019. 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.
Service
Individually Metered Single-Family Residential
Rates Effective
FY2018
Rates Effective
FY2019
Outside City
Water Monthly Customer Charge $ 7.24 $ 7.24
Water Monthly Base Facility Charge $15.05 $15.05
Water consumption rates:
Up to 2,000 gallons per unit $ 3.86 $ 3.86
Between 2,001 - 6,000 gallons per unit $ 8.39 $ 8.39
Between 6,001 - 12,000 gallons per unit $10.09 $10.09
Between 12,001 - 18,000 gallons per unit $13.10 $13.10
Use over 18,000 gallons per unit $17.04 $17.04
Sewer Monthly Customer Charge $ 7.24 $ 7.82
Sewer Monthly Base Facility Charge $15.05 $16.25
Sewer consumption rates:
Up to 2,000 gallons per unit $ 3.91 $ 4.22
Between 2,001 – 12,000 gallons per unit $ 8.45 $ 9.13
Volume User
Water consumption rate/1,000 gallons $ 4.13 $ 4.13
City of Baytown 31 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
WATER AND WASTEWATER INTEREST & SINKING FUND
The debt service requirement for 2018-19 increased $549,616 to provide for issuance and interest costs associated with
a $19 million debt issue.
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 $7,108,552, an increase of $890,919 or 14.3%. The Sanitation
Fund includes an increase of 15% in the monthly rate charged to our customers. This increase is needed to cover the
second year of the Waste Management contract increase and will be used to help sustain and manage this program.
EXPENDITURES
Total expenditures for the 2018-19 budget are $6,972,426, an increase of $1,082,054 or 18.4% as compared to the
2017-18 budget.
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 $1,079,249 or 60 days of operating expenses is projected as of September 30, 2019.
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
$-
$1
$2
$3
$4
$5
$6
$7
$8
Actual FY2017 Estimated FY2018 Adopted FY2019Millions Sanitation Fund Revenues Transfers In
Miscellaneous
Residential
Recycling
Recycling
Revenue
Solid Waste &
Recycling
Collections
City of Baytown 32 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
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
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.
Storm Drainage fee revenues in this fund increased to $2,565,650 (13.8%) in the 2018-19 budget. Expenditures
include Personnel Services ($1,541,360), Supplies ($156,625), Maintenance ($215,000), Services ($165,675), Capital
Outlay ($68,000) and Transfers Out ($228,833). The estimated working capital at September 30, 2018 is $443,820 or
78 days.
CENTRAL SERVICES (Garage & Warehouse Operations)
GARAGE FUND
The Garage Fund provides motor vehicle service and repair for all City operations except Fire and Police. The Garage
Fund is supported through charges to user departments. Total expenditures for the 2018-19 budget are $2,304,567.
A fuel surcharge of 6% is assessed to user departments that fuel at the Garage to offset fixed costs associated with
Garage operations. The budget for the Garage Fund is developed as a generally break even operation. 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 - $80/Hr.
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
Actual FY2017 Estimated FY2018 Adopted FY2019
Storm Water Fund Expenditures by Type
Transfers Out
Capital Outlay
Sundry
Services
Maintenance
Supplies
Personnel Services
City of Baytown 33 FY19 Adopted Budget
CITY OF BAYTOWN
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
WAREHOUSE FUND
The Warehouse provides common items used on a daily basis throughout the city. The Warehouse maintains and
accounts for supplies used in the field for Public Works and Parks & Recreation, office supplies used by most city
departments and vehicle parts used on the city fleet. The Warehouse is supported through operating transfers from the
General Fund and Water & Sewer Fund on a cost basis. Total expenditures for the 2018-19 budget are $287,836, an
increase of $10,673 due primarily to increase in personnel services.
$- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000
Actual FY2017 Estimated FY2018 Adopted FY2019
Garage Fund Budgeted Expenditures by Type
Capital Outlay
Services
Maintenance
Supplies
$-
$100,000
$200,000
$300,000
$400,000
Actual FY2017 Estimated FY2018 Adopted FY2019
Warehouse Fund Budgeted Expenditures by
Type
Capital Outlay
Services
Maintenance
Supplies
Personnel Services
City of Baytown 34 FY19 Adopted Budget
City of Baytown Council Goals
Implementation Plan
Fiscal Year 2018/2019
Submitted by
Richard L. Davis, ICMA-CM
City Manager
City of Baytown 35 FY19 Adopted Budget
INTRODUCTION TO
THE CITY OF BAYTOWN’S 2018/2019 COUNCIL GOALS & IMPLEMENTATION PLAN
We have the great benefit of having a citizen-based five-year strategic plan that has been ratified by the
City Council. This strategic plan, which is the product of over 4,000 citizen conversations, identifies five
primary citizen priorities or strategic directives. These are:
• Community Reputation and Image
• Infrastructure and Mobility
• Community Amenities
• Neighborhood Quality
• Operational Excellence
On February 17, 2018, the City Council, Mayor, and senior staff met for a planning retreat at Baytown
City Hall. Elected officials led discussions on each of the five directives. Their task was to begin to
identify initiatives that could move each of the five directives forward. These initiatives were presented
to the general group for discussion and then the initiatives were prioritized by Council.
A Department Director retreat was held on February 23, 2018, to review the prioritized Council
initiatives, identify additional initiatives, and discuss/define strategies essential to the realization of
Council goals. This plan not only captures these Council goals, initiatives, and strategies, but it
additionally provides an articulated nexus between each goal and the strategic plan directives
delineated above.
HOW THE PLAN WILL BE USED
The following diagram illustrates the evolution of this plan and its use in orienting the budget process
and ultimately impacting quality of life.
City of Baytown 36 FY19 Adopted Budget
HOW TO USE THIS PLAN
Mayor and Council – This plan should not be viewed as a contract or budget document. It emerges at
the beginning of the budget process and serves as a guide to composing the annual budget, the City’s
primary policy document. Many things will shift and change as we begin the budget process, as we gain
a clearer picture as to what resources will likely be made available to us during the 2018/2019 fiscal
year. Both Administration and the elected body may also identify conditions, circumstances, and
opportunities that failed to surface at the February retreat. Therefore, it is intended that elected
officials use this plan to assist them in evaluating and monitoring progress toward the realization of
Council goals. Meanwhile, the budget document will represent, as it should, the definitive word on
what priorities will be funded. As you evaluate that plan/budget nexus, please remember that there are
many things that the City must continue to do that are not necessarily articulated in the implementation
plan, but which are vitally necessary for the continued functionality of the City.
Department Directors – This plan not only identifies Council Goals, but it also describes several broad
initiatives and specific strategies that should be used to prioritize budget requests. These goals,
initiatives, and strategies do not always represent additional workload and/or programs. Department
Directors should therefore use this plan to not only compose budget requests, but also evaluate existing
programs and initiatives to gauge their on-going relevancy and importance. This provides an
opportunity to focus resources on those things that are of most importance to the Council and citizens.
City of Baytown 37 FY19 Adopted Budget
Community Reputation & Image
Council Goal Statement
Improve our image and reputation by continuing to create a community where people
want to live and that they are proud to call home. Specifically, this is accomplished by
ensuring a clean and uncluttered environment, providing recreational options that allow
residents to stay in Baytown and bring visitors to town, and building our reputation
generally as a community that offers a high quality of life.
Connection to Strategic Plan
Strategic Directive One: “I want to be a part of a community where I’m proud to tell people where I’m
from.”
Value Statement
In Baytown, we work to improve and maintain our reputation and image by ensuring infrastructure and
public facilities are maintained in a manner that reflects the pride we feel in our community. Signage,
poles, and electrical infrastructure reflect this ambition. Litter abatement is the responsibility of every
citizen, and each resident feels ownership for the cleanliness of his/her community. We also channel our
energies and resources to effectively market Baytown as a desirable place to live, work, play, and do
business.
Why This Is Important
There are many aspects and elements associated with quality of life that are affected by our community
reputation and brand. Private investment decisions associated with business development are highly
influenced by perceptions associated with the quality of education, appearance, functionality of local
government, and a host of other factors. These perceptions can negatively impact private investment,
resident buying decisions, and the general evolution/development of Baytown.
Critical Outcomes
• Successful recruitment of higher-end residential projects.
• Baytown’s infrastructure projects a positive image of the community.
• Public facilities and properties are well maintained.
• Streets are uncluttered, clean, and orderly.
• Improvements in brand and reputation are generally observed and in the annual citizen survey.
• Continued proactive code compliance.
• Reduced litter.
City of Baytown 38 FY19 Adopted Budget
Outcome Measures
• Percentage of employees both living and working in Baytown.
• Improved perception scores in annual survey.
• Private investment in quality retail and residential projects.
• Increase in property values.
• Number and quality of recreational options in Baytown.
Initiatives and Strategies
Initiative 1 – Implement strategies to address illegal/excessive signage.
• Augment and continue to actively enforce bandit and other sign related codes.
• Revisit and amend current code to address excessive and degraded signage.
Explanation:
A variety of signage has peppered our community, some of it legal and some of it placed illegally. During
certain seasons, merchants place literally dozens of temporary signs along right of ways to attract
attention to their business. Other temporary signs and banners remain in place long enough to become
tattered and faded. This initiative speaks to the need to not only de-clutter our roadways by removing
illegal and excessive signage, but also ensure that legal signs remain in good repair.
Initiative 2 – Build upon current litter abatement efforts.
• Work with TxDOT to clean I-10, Spur 330, and SH 146.
• Engage service groups to help with more effective/active litter abatement measures.
• Engage GCCISD students to develop and deploy anti-litter advocacy efforts.
• Augment Clean Team resources to expand litter abatement capabilities.
Explanation:
The primary traffic corridors that crisscross our community provide hundreds of thousands their first
and perhaps only impression of our community. Trash and debris meanwhile accumulate at a
considerable rate along these state highways and interstates, thrown from the tens of thousands of
vehicles (many of them trucks) that utilize these corridors. Litter and debris continues to plague interior
surface streets and neighborhoods, particularly in areas adjacent to commercial developments. This
initiative speaks to the need to partner with TXDOT to effectively address debris accumulation on state
highways, augment current City efforts to address debris and litter, and engage citizens on multiple
levels to address this community challenge.
Initiative 3 – Work toward consolidation and undergrounding of utilities.
• Work with CenterPoint to consolidate poles and wires.
• Revisit franchise agreements with utilities to enforce low-hanging wires and leaning poles.
• Work with utility companies to bury lines, where feasible, in existing and new development.
Explanation:
The current configuration of electrical infrastructure, controlled primarily by CenterPoint Energy,
represents an evolution that has emerged over several decades. In the absence of any obvious master
planning for power, CenterPoint has responded to its customers’ power needs on a one-on-one basis
and has essentially shunned the burden of burying lines. As a result, nearly every business along
corridors such as Garth Road hosts its own pole and power supply, specifically prescribed to meet their
unique power needs. At this point, comprehensive line burial along commercial corridors would,
City of Baytown 39 FY19 Adopted Budget
according to CenterPoint, cost tens of thousands to individual businesses, and the retrofitting process
itself would necessitate the temporary closure of affected merchants. Obviously, the time to bury or
consolidate infrastructure is most appropriate before a development is on the ground. Telecom
companies have also avoided line burial. Their low hanging, thick lines present some of the most
pronounced aesthetic challenges we face. This initiative speaks to the need to work cooperatively with
utilities to improve aesthetics and enforce franchise agreement standards associated with pole
placement/erectness.
Initiative 4 – Enhance the marketing of Baytown’s unique qualities.
• Create and support an evolved public affairs program to better manage legislative advocacy,
external communications, and community marketing.
• Develop a campaign to tell the Baytown story to developers, realtors, home builders and
potential residents.
• Continue partnering with GCCISD on the “Here, We Grow Giants” campaign.
Explanation:
Baytown can benefit from a strategic and proactive public affairs program. While comparable cities in
the metro area have invested in strategic communications and legislative advocacy programs, Baytown
at times suffers with a vacuum often filled by external groups willing to conjecture, incite, pontificate,
and even disparage. Legislative advocacy has meanwhile also been at times crisis driven. This initiative
speaks to the need for a comprehensive public affairs program that anticipates critical issues, develops
key legislative relationships and resources, and effectively markets our community to both citizens and
external groups.
City of Baytown 40 FY19 Adopted Budget
Infrastructure & Mobility
Council Goal Statement
Continue to build upon current efforts to alleviate traffic congestion along Garth Road
and other major corridors, while also maintaining the infrastructure needed to deliver
superior water, drainage, and waste water services. Address and improve community
mobility by investing in pedestrian and bicycle infrastructure.
Connection to the Strategic Plan
Strategic Directive Two: “I want to live in a community where I can get where I need to go by car or on
foot in a safe, efficient manner.”
Value Statement
Our public infrastructure in Baytown plays a critical role in not only safeguarding community health and
safety, but also in elevating and maintaining economic development and supporting an exceptional
quality of life. We, therefore, aggressively plan for, fund, construct, and maintain the highest quality
transportation and service delivery infrastructure.
Why This Is Important
Sound and reliable capital infrastructure supports every function of the City. Without it, public health is
compromised, emergency services cannot be delivered, and private investment in our community
evaporates. The condition and functionality of our public infrastructure also communicates a great deal
about who we are and what degree of pride we feel in our community.
Critical Outcomes
• Improving vehicular safety and movement along Garth Road and other major corridors.
• Expanding the trail system.
• Increased availability and usage of sidewalks and trails.
• Increased pedestrian options and safety.
• Better and more abundant street lighting and striping.
• Augmented open ditch maintenance and drainage system improvements.
• Improved median appearance.
• Increased, facilitated replacement of deficient residential sewer laterals.
• Continued focus on street reconstruction and maintenance.
Outcome Measures
• PCI scores.
• Linear feet of reconstructed and new sidewalk.
• Addition of street lighting.
• Transit times along major corridors.
• Linear feet of new trails.
City of Baytown 41 FY19 Adopted Budget
• Linear feet of open ditch maintenance.
• Decreased serious accidents.
• Lane miles re-striped.
Initiatives and Strategies
Initiative 1 – Continue to implement strategies to facilitate safe and efficient traffic flow in and around
Baytown.
• Continue to prioritize police visibility in high traffic areas.
• Augment/extend synchronization of signals and implementation of smart intersections.
• Study potential roundabout at Texas Avenue/Market Street/Decker Drive as well as other
traffic coordination measures from Sterling Avenue to Lee Drive.
• Implement measures to address impacts of opening San Jacinto Boulevard.
• Test feasibility of a Hutto extension to Spur 330.
• Augment egress safety at Fire Station #1.
• Continue to work with State and regional partners to advocate and implement flow and safety
measures on major transportation corridors.
Explanation:
Traffic flow and safety continue to emerge from the City’s annual survey as the top citizen priority. This
surfaced as a directive as part of the strategic planning process. Citizens expect transportation in and
around the City to be fluid and safe. The realization of this will depend upon the successful
implementation of several strategies and will involve multiple jurisdictions. Nevertheless, there are
measures the City can implement to build upon past years’ efforts and further address traffic flow and
safety. This initiative specifically speaks to the need to increase the presence of traffic enforcement and
to continue the implementation of smart technology at intersections. It also calls for the City to be
proactive in addressing potential traffic related challenges as a result of the San Jacinto Boulevard
opening and to implement strategies to enhance traffic flow, increase safety, and beautify the City.
Initiative 2 – Implement strategies to expand pedestrian/bicycle options and improve safety.
• Work with developers to provide trail connectivity to the current system and to accommodate
bicycle mobility.
• Continue implementation of the Sidewalk Master Plan.
• Add pedestrian safety measures to Garth Road and Baker Road.
• Continue implementation of the Trails Master Plan.
Explanation:
Bicycle and pedestrian mobility is a key component of a transportation plan that contributes to quality
of life. It is also a key strategy associated with mitigating traffic congestion. Obviously, the easier we can
make it for citizens to navigate the City on foot and bicycle, the more likely they will choose a non-
motorized means of transportation. Community health is also enhanced when people choose to walk
and bike, as opposed to driving. This initiative speaks to the need to grow trail connectivity begun with
the development of the first phase of Goose Creek Trail. The ambition is to grow a trail network that
connects people to major destination points throughout the community. This initiative also calls for
measures to be taken to improve pedestrian safety at intersections and along primary transportation
corridors.
City of Baytown 42 FY19 Adopted Budget
Initiative 3 – Improve lighting and striping on major corridors.
• Augment lighting along North Alexander and east Cedar Bayou Lynchburg.
• Evaluate lighting on all major corridors of town and add lighting as necessary.
• Augment street striping.
Explanation:
The safety of our community can be enhanced significantly with appropriate lighting and street striping.
While the City has dedicated considerable resources to these endeavors in years past, the growth in
vehicular traffic necessitates an augmentation of these efforts. This initiative speaks to the need to
address lighting along two major transportation corridors and on the north side of town. Likewise,
striping, particularly at major intersections and along primary corridors, should be addressed.
Initiative 4 – Improve water, sewer, and drainage system and infrastructure.
• Identify, develop, and implement a citizen assistance program related to lateral sewer line
replacement.
• Address chronic neighborhood flooding issues (example: E. James Street, Allenbrook, etc.)
• Augment ditch maintenance program.
Explanation:
Recent weather events continue to emphasize the need to ensure that our drainage system is
continually improved and that capacity is grown to the greatest degree possible. Deficient sewer laterals
are a major contributor to overflow issues that continue to plague the City during significant rain events.
This initiative calls for the City to develop and implement a plan to assist residents with lateral line
replacement. We need to identify and address chronic flooding and ditch maintenance, particularly
open channels in the older parts of town.
City of Baytown 43 FY19 Adopted Budget
Community Amenities
Council Goal Statement
Encourage residents to stay in Baytown and non-residents to visit by improving, re-
envisioning, and repositioning existing amenities, continuing the recruitment of
businesses that cater to recreational needs of the community, and by sustaining events
that provide broad appeal.
Connection to Strategic Plan
Strategic Directive Three: “I want to live in a place where I can live, work, and play without the need to
leave the city limits.”
Value Statement
In Baytown, we believe that quality of life is directly tied to the ability of our citizens to work, play, and
recreate right here in our community. Baytown should not only be an employment hub, but also a place
that people think of when it comes to dining, shopping, recreating, and enjoying special events.
Why This Is Important
Economic vibrancy and quality of life are products of much more than employment. While Baytown has
emerged in recent years as a major employment hub, we recognize that it remains vitally important to
invest in those community qualities that allow residents and visitors the opportunity to enjoy all that
Baytown has to offer.
Critical Outcomes
• Continued redevelopment of the ACE District and downtown business vibrancy.
• Enhanced access and enjoyment of waterfront amenities.
• Expanding dining and entertainment options.
• Development of Bayland Island.
• Increased recreational opportunities.
• Development of a proposal/plan to build a recreation center.
Outcome Measures
• Hotel occupancy and other visitation statistics.
• Development of entertainment and hospitality businesses.
• Development of businesses that cater to youth.
• Progress associated with Hotel/Conference Center development and Bayland Island.
• Growth of activities and uses for Bicentennial Park and Town Square.
City of Baytown 44 FY19 Adopted Budget
Initiatives and Strategies
Initiative 1 – Create amenities that keep citizens here and draw visitors.
• Begin implementing strategies from the Market Street District Plan specific to promoting
development on Goose Creek waterfront.
• Develop a long range plan to build a community recreation center.
• Prioritize recruitment of businesses that cater to youth.
Explanation:
Despite the tremendous retail growth the City has realized in recent years and the development of
several amenities, there remain blind spots that leave certain citizens underserved, specifically our
youth. The City’s south and west quadrants provide tremendous potential, but these areas will require a
long-term investment from the City. This initiative speaks primarily to the need to begin implementation
of the Market Street District Plan that is currently in development. It is imperative that we consider the
types of amenities that will address the needs of our youth and work proactively to bring those to
fruition.
Initiative 2 – Enhance and continue the development of park space and amenities.
• Cooperate with Chambers County and TxDOT to begin the development of Victoria Walker
Park (SH 146 and Cedar Bayou).
• Start the process to rehabilitate the stage and create more healthy outdoor activities at
Bicentennial Park.
• Implement additional lighting at Hutto Parkway and Jenkins Dog Park.
• Begin the implementation of the Russell Park Master Plan.
• Enhance park safety.
Explanation:
The acquisition and development of park space represents one of the most significant investments in
our City. There is likely no other element that affects quality of life more profoundly. This initiative
speaks to the need to not only continue developing new park space, but also work to enhance existing
park usability and safety.
City of Baytown 45 FY19 Adopted Budget
Neighborhood Quality
Council Goal Statement
Enhance neighborhood quality through proper planning, continuing of effective
initiatives, increasing citizen involvement in crime watch programs and other
neighborhood safety programs, implementing measures to enhance neighborhood
safety, cleaning and de-cluttering roadways, and vigorously enforcing city codes.
Connection to Strategic Plan
Strategic Directive Four: “I want to live in a neighborhood that looks and feels like home.”
Value Statement
In Baytown, the City, residents, and businesses work cooperatively to create an atmosphere of vibrancy
and safety by engaging in community dialogue and actions focused on improving the visual aspects of
our community and by elevating both property values and quality of life. We achieve this by increasing
neighborhood safety and vigorously enforcing codes that protect health and values.
Why This Is Important
Neighborhoods are where people live. While simplistic and obvious, this underscores the critical nature
of investing in neighborhood quality. After all, a community is nothing more or less than the sum quality
of its neighborhoods. Further, one of the most effective ways to demonstrate to citizens a return on tax
dollars is to invest in neighborhood quality elements such as infrastructure, safety, and aesthetics.
Critical Outcomes
• Well lit neighborhoods.
• Alignment of the future land use plan with zoning.
• Increased citizen and neighborhood involvement in crime watch program.
• Decrease in loose animals.
• Continued vigorous code enforcement.
• Decrease in roadside signage.
• Improved and uniform city street signage.
Outcome Measures
• Residential property values.
• Code enforcement cases resolved.
• Citizen participation in crime watch programs.
• Perceptions of safety and neighborhood quality.
• Volunteer hours.
City of Baytown 46 FY19 Adopted Budget
Initiatives and Strategies
Initiative 1 – Improve and nurture neighborhood quality by ensuring that policies and zoning support
neighborhood health and safety.
• Align the Future Land Use Plan with the Zoning map.
• Examine possible industry/residential interfaces and proactively rezone to lessen the impacts
on future/current residential development.
• Support an area plan for Bayway (i.e. “Bayside District”).
Explanation:
A well planned community considers and, to the best of its ability, anticipates the impacts of land use on
residential health and safety. This initiative speaks to the need to bring greater clarity to the City’s
planning strategy by aligning future land use prescriptions with actual zoning. The City also needs to
examine how adverse effects associated with future development can be mitigated or at least softened.
Initiative 2 – Develop and implement code enforcement strategies that support neighborhood quality.
• Revisit and research options to strengthen existing code to include elevated standards for
shuttered/abandoned buildings.
• Provide Neighborhood Protection Officer (NPO) coverage in the evening focused on yard
parking, junk cars, and general property issues.
• Aggressively address and enforce standards and violations of existing and future multi-family
facilities that are near neighborhoods.
Explanation:
The City has significantly strengthened code enforcement over the last two years. Still, issues continue
to emerge that affect neighborhood quality. Shuttered and abandoned buildings are affecting both
safety and aesthetics. Meanwhile, current code enforcement scheduling does not always align with the
emergence of neighborhood code infractions. Finally, there is a need to ensure that multi-family housing
developments do not adversely affect neighborhood safety and property values. This initiative speaks to
the need to research options to strengthening standards associated with abandoned buildings and align
NPO scheduling to periodically provide evening coverage. The City will also examine and implement
options that help ensure multi-family complexes are good neighbors.
Initiative 3 – Bolster Animal Control policies and programs that protect people in an effective and
humane manner.
• Continue organizational realignment of Animal Control to provide a veterinarian/manager.
• Begin the first phase of the Animal Control facility upgrade.
• Augment Animal Control Officer deployment to potentially include evenings.
• Stiffen penalties for loose/stray animals along with an educational component for residents
about this change.
Explanation:
The City’s Animal Control Program is exactly what is says … it is a program with the mission of protecting
people from animals and controlling the animal population in a manner that best allows responsible pet
ownership without negatively impacting human quality of life. The City has made great strides in
improving this program in a manner that is both humane and efficient. Still, an important dimension of
animal control, the animal health and welfare component, has not been emphasized. This is so because
the City has been following the prescribed plan assembled by a committee of animal welfare specialists
commissioned by the Council in 2015 to analyze the City’s animal control policies, practices, and
City of Baytown 47 FY19 Adopted Budget
procedures. The first implementation phase called for the bolstering of animal marketing and adoptions.
As a result of the successful implementation of Phase I, euthanasia is significantly down and adoptions
are significantly up. This initiative speaks to the need to build upon this success by further developing
our organizational and physical infrastructures to better accommodate the animal health and welfare
dimension and more rigorously enforce existing code to protect people and promote more responsible
pet ownership.
Initiative 4 – Implement measures to enhance neighborhood beauty and livability.
• Provide streetscaping improvements in older areas of town (example: Bayway Drive, Market
Street, South Main, Ward Rd., etc.).
• Continue neighborhood park and playground upgrades.
• Continue to improve neighborhood lighting, specifically with LED lights.
• Ensure future development provides enhanced streets, setbacks, and deeper driveways.
• Continue the installation of uniform, new street signage.
Explanation:
Baytown is the product of three separate communities coming together to form one municipality. While
there were and remain distinct differences associated with the old areas of Baytown, Pelly, and Goose
Creek, they all have one thing in common. Until recent decades, development was mostly organic and
unregulated. As a result, home setbacks from arterials are insufficient, lighting is sometimes non-
existent, infrastructure is aesthetically degraded, and driveways and roads scarcely accommodate more
than one motor vehicle at a time. This initiative speaks to the need to address streetscape in the older
portions of town and continue the upgrade to neighborhood parks. Likewise, the City will continue to
cooperate with CenterPoint Energy to address dark areas in town and implement LED lighting. Finally,
planning regulations need to be aligned with the ambition of providing those residential aspects that
enhance quality of life instead of detract from it.
Initiative 5 – Enhance neighborhood and citizen engagement.
• Create a Volunteer/Neighborhood Coordinator position and program to facilitate citizen and
business engagement in enhancing community safety and quality.
Explanation:
Citizen engagement and participation in creating quality of life is essential. Baytown currently lacks a
cohesive program of volunteer and neighborhood coordination. Without an evolved program, the City is
failing to capture the significant and positive impacts that volunteerism brings to a community.
Likewise, it is essential to bolster lines of communication between the City and various sections of
town/neighborhoods. The reality is that such a program is impossible without having a qualified and
dedicated person to pay full-time attention to it, with the determination to create, implement, and grow
such a program. This initiative speaks to the need to implement such a position and program.
City of Baytown 48 FY19 Adopted Budget
Operational Excellence
Council Goal Statement
Empower city employees to create and sustain a prepared and forward-oriented culture
of high customer service, preparedness, and citizen engagement.
Connection to Strategic Plan
Strategic Directive Five: “I want to have confidence that city staff and elected officials are good
stewards of the resources entrusted to them and that everyone at the City takes pride in the excellent
services they provide to the community.”
Value Statement
Baytown strives to provide a return to citizens on resources entrusted to city government. We
demonstrate this commitment and honor this trust by delivering the highest possible customer service,
promoting an environment of transparent and accountable government, nurturing a culture of
continuous improvement, drawing on the latest technology, and working with our citizens to prepare for
future contingencies.
Why This Is Important
It is critical that the City continue to demonstrate trustworthiness and competence through the effective
and efficient use of citizen resources. This ambition requires that we commit ourselves to the highest
level of customer service and that we engage citizens in planning the future of our community. Further,
it is equally critical that the City itself nurtures an environment of continuous improvement and that
planning and technology support the future we desire.
Critical Outcomes
• A viable plan for a police/fire administration building.
• Citizen participation in emergency preparedness.
• A facility to allow for the storage and maintenance of critical emergency response supplies.
• Employees are engaged in Baytown yoU and other continuous improvement training.
• Baytown recruits and retains the highest quality municipal employees.
• Baytown embraces and employs state of the art systems to facilitate the efficient and effective
delivery of services.
Outcome Measures
• Citizen participation in emergency preparedness.
• Citizen perception of value received.
• Citizen satisfaction metrics.
• Total value of implemented green and black belt projects.
• A plan for moving forward with Police/Fire facility.
City of Baytown 49 FY19 Adopted Budget
Initiatives and Strategies
Initiative 1 – Ensure the City and residents are prepared for the next emergency.
• Execute a plan for acquisition and storage of emergency supplies.
• Continue to support and bolster emergency preparedness community education programs.
• Fully implement the emergency response improvement plan developed in 2018.
Explanation:
Harvey was more than a wake-up call. It tested every fiber of our organization and ability to respond to
extreme natural disasters. It revealed or exposed needs that the community must address before the
next emergency. This initiative speaks to the need to acquire additional secure storage space for
emergency response supplies and to grow citizen participation in emergency preparedness educational
programs. Fundamental to all of this will be the full implementation of the emergency response
improvement plan, to be presented to the Council in 2018.
Initiative 2 – Continue planning for new Police/Fire headquarters.
• Develop a fiscal plan and timetable for a new police/fire headquarters.
• Investigate public-private partnership possibilities associated with the construction of a new
police/fire headquarters and, as part of this strategy, probe interest in broader development
interest in and around the current campus.
Explanation:
There is little argument that the current police and fire facilities on North Main are deficient in almost
every regard and do not meet the needs of a community the size and complexity of Baytown. Given the
existence of so many other projects that have also been labeled priorities, the City will need to carefully
plan for the construction of a near 100,000 square foot facility with a present day price tag of about $50
million. This initiative calls for the development of a fiscal plan with an estimated timeline. This plan
should also consider the possibilities of assembling a request for proposal associated with a possible P3
(public/private partnership) that could include the assemblage of various properties in and around the
current campus in order to make the venture viable. The City should also develop a timeline and plan
that anticipates having to build this facility without private investment.
Initiative 3 – Continue moving organizational culture forward.
• Prepare the next generation of leaders through a structured curriculum of leadership training
through Baytown yoU.
• Provide a customer service module as part of Baytown yoU.
• Develop a city wide succession plan.
Explanation:
Baytown has embarked on a broad organizational cultural change. This is seen on prominent display in
employee participation in the City’s PIPE (Process Improvement and People Empowerment) program.
The City needs to continue building on early successes and take the next step in expanding the
curriculum of Baytown yoU. Specifically, this initiative speaks to the need to prepare our next
generation of organizational leaders by empowering them with leadership principles that will assist in
the identification and preparation of the next generation. This initiative also calls for the expansion of
the current curriculum to include customer service training.
City of Baytown 50 FY19 Adopted Budget
FINAL COMMENTS AND ACKNOWLEDGEMENTS
At the conclusion of the 2017 budget year, Council asked for earlier input into the budget process. Due
to scheduling conflicts, the staff planned a consolidated retreat in February 2018. We realize that there
did not exist in that retreat sufficient time for Council and staff to vet and/or discuss every initiative or
strategy. However, as you can see, this plan makes an attempt at accommodating the vast majority of
initiatives and strategies that council members brought forward. So what didn’t find its way into the
Implementation Plan? The following:
• Strategies that involve current efforts. (If it’s something we’re already doing or addressing, we
left that out).
• Strategies that can be addressed in the current year.
• Strategies or initiatives that do not have a budget impact and/or involve broader policy issues or
questions as a precursor to budgetary decisions. These may be articulated at times as “Not
Specifically Addressed.”
In order to address Council feedback in an exhaustive manner, we will be providing a supplementary
document that addresses or explains why specific items were not included in this plan and what the
status of those items are. Meanwhile, remember that this plan is a tool, not a master. It should remain
fluid and changeable by a consensus of the Council. We will hold a number of budget workshops or pre-
meeting discussions focused on the budget as we march toward September. Please feel free to reach
out to me or any of our staff with questions, feedback, advice, etc. And thank you for your dedication
and willingness to serve.
Additional thanks go to our great group of department heads who work, along with their staff, tirelessly
for the welfare of our community.
Our Purpose
“Together We Enrich Lives and Build Community”
Our Core Values
Caring
Innovation
Collaboration
Leadership
Stewardship
City of Baytown 51 FY19 Adopted Budget
FUND DEPT DIV DIVISION NAME DESCRIPTION
PROPOSED
AMOUNT
101 1010 10120 CITY MANAGER PUBLIC AFFAIRS DIRECTOR PG= 84 153,777$
101 1010 10120 CITY MANAGER NEIGHBORHOOD OUTREACH AND VOLUNTEER COORDINATOR PG= 60 91,868.00
101 1080 10810 PLANNING & COMMUNITY DEV BUILDING DEPARTMENT IAS ACCREDITATION PROGRAM 20,000.00
101 1170 11710 RECORDS SCANNING OF VITAL STATISTICS RECORDS FROM PAPER TO ELECTRONIC 39,813.00
101 1171 11730 MUNICIPAL COURT JURY ROOM UPGRADE 12,707.69
101 1171 11731 MARSHAL PROGRAM MARSHAL RADIO X 2 6,414.94
101 1180 11810 CITY FACILITIES FACILITIES PERSON 116,902.00
101 1190 11910 GF OVERHEAD NEW OR UPGRADED FACILITIES - CITY-WIDE FACILITIES MASTER PLAN 200,000.00
101 1190 11910 GF OVERHEAD COMMUNITY BEAUTIFICATION - MARKET DISTRICT IMPROVEMENTS 150,000.00
101 1190 11910 GF OVERHEAD COMPREHENSIVE PLAN UPDATE 130,000.00
101 1190 11910 GF OVERHEAD TRAFFIC MANAGEMENT - UPDATED MOBILITY PLAN 100,000.00
101 1190 11910 GF OVERHEAD COMMUNITY BEAUTIFICATION - BAYWAY AREA PLAN 80,000.00
101 1190 11910 GF OVERHEAD COMMUNITY MARKETING CAMPAIGN 50,000.00
101 2000 20020 SUPPORT SERVICES MARKED POLICE UNITS (15)821,960.00
101 2020 20210 FIRE ADMIN & SUPPORT STAFF EMERGENCY VEHICLES (3)150,600.00
101 2020 20210 FIRE ADMIN & SUPPORT EOC STORAGE BUILDOUT FACILITY 150,000.00
101 2020 20220 FIRE PREVENTION INVESTIGATOR/INSPECTORS (1) EQ. OP. LEVEL 174,918.00
101 3010 30110 STREETS REPLACEMENT TRUCK FLAT BED (1) AND TRAILER (1)45,000.00
101 3020 30210 TRAFFIC CONTROL ENTRY LEVEL TRAFFIC CONTROL TECHNICIANS (1)68,628.00
101 3020 30210 TRAFFIC CONTROL REPLACEMENT TRUCK (1) EX. RAM 350 42,000.00
101 3020 30210 TRAFFIC CONTROL UPDATE DETERIORATING 3 AND 4 SECTION SIGNAL HEADS 35,000.00
101 4000 40050 ANIMAL CONTROL ANIMAL SHELTER EXPANSION 2,000,000.00
101 4000 40050 ANIMAL CONTROL ANIMAL CONTROL OFFICER(S) (4)340,616.00
101 4000 40050 ANIMAL CONTROL ANIMAL CONTROL ADMINISTRATIVE SUPPORT 67,566.00
101 5000 50110 RECREATION MARKETING/OUTDOOR EVENT COORDINATOR 91,496.00
101 5000 50110 RECREATION UPGRADE EXISTING EMPLOYEE TO FT REC SPECIALIST 9,230.00
101 5000 50210 PARKS TXDOT ROW MAINTENANCE CREW (2) CARETAKER UPGRADE (1) HEQ TO CREW LEAD 123,725.00
101 5000 50210 PARKS REPLACEMENT PLAYGROUND EQUIPMENT 100,000.00
101 5000 50210 PARKS REPLACE CONSTRUCTION CREW TRUCK WITH FLATBED (1) F 450 54,009.00
101 5000 50210 PARKS REPLACE TRACK UNIT EXCAVATOR (1) BACKHOE WITH TRACKS 51,204.00
101 6000 60010 LIBRARY REMODEL PUBLIC RESTROOMS 60,000.00
101 Total 5,537,435$
206 2000 20601 CCPD (POLICE) MARKED PATROL UNITS- REPLACEMENTS (4)230,560.00
206 2000 20601 CCPD (POLICE) MDT (COMPUTERS) MDT COMPUTERS 19 @$3,320 63,080.00
206 2000 20601 CCPD (POLICE) SWAT REPLACEMENT PROGRAM (YR 2 OF 5)25,000.00
206 2000 20601 CCPD (POLICE) POLICE ATV PROGRAM (2) POLARIS SPORTSMAN 570 ATV @ 7K 14,000.00
206 Total 332,640$
211 3010 21121 CRACK SEAL & JOINT REPAIR CRACK SEAL EQUIPMENT OPERATOR 58,428.00
211 3010 21122 CON. STREET REPAIR - SM CONCRETE TRUCK ADD (1)264,900.00
211 Total 323,328$
215 5010 21505 PARKS PROJECTS - MDD NEW OR UPGRADED FACILITIES - NEW PARK SERVICE CENTER 1,500,000.00
215 5010 21505 PARKS PROJECTS - MDD WARD ROAD WALKING LOOP TRAIL 145,000.00
215 5010 21505 PARKS PROJECTS - MDD TOWN SQUARE ICE RINK CHILLER RENTAL AND ZAMBONI 125,000.00
215 5010 21505 PARKS PROJECTS - MDD LIGHTING FOR THE JENKINS DOG PARK 108,120.00
215 5010 21505 PARKS PROJECTS - MDD EXXONMOBIL - EPA TREE PLANTING PROJECT 100,000.00
215 5010 21505 PARKS PROJECTS - MDD DRAINAGE PLAN AND INSTALL AT JENKINS & FINISH THE WATER LINE LOOP 100,000.00
215 5010 21505 PARKS PROJECTS - MDD LANDSCAPE IDEAS THROUGHOUT TOWN 100,000.00
215 5010 21505 PARKS PROJECTS - MDD CENTRAL HEIGHTS PARK BASKETBALL COVER 75,075.00
215 5010 21505 PARKS PROJECTS - MDD GOOSE CREEK TRAIL HEADS 50,000.00
215 5010 21505 PARKS PROJECTS - MDD SPORTS LEAGUE IMPROVEMENTS 50,000.00
215 5010 21505 PARKS PROJECTS - MDD HOLLOWAY PARK TENNIS COURT REPAIR 13,000.00
215 Total 2,366,195$
232 5030 50320 PROMOTIONAL IMMERSIVE DIGITAL ADVERTISING CAMPAIGN 85,000.00
232 5030 50320 PROMOTIONAL TOURISM RETAIL PROGRAM / START-UP 5,300.00
232 Total 90,300$
500 3200 32010 SANITATION REPLACEMENT PICKER TRUCK (1)185,000.00
500 3200 32010 SANITATION REPLACEMENT PICKER TRUCK (1)185,000.00
500 Total 370,000$
502 5000 50113 PIRATES BAY WATER PARK PIRATES BAY PARKING AND SERVICE DRIVE (39 SPACES)275,000.00
502 5000 50113 PIRATES BAY WATER PARK PLANNING AND ENGINEERING FOR THE NEXT PIRATES BAY IMPROVEMENT 200,000.00
502 5000 50113 AQUATICS UPGRADE EXISTING EMPLOYEE TO FT ASSISTANT MAINTENANCE MANAGER 9,230.00
502 Total 484,230$
505 3050 30930 STORM WATER MAINTENANCE REPLACEMENT TRUCK 20236 (1) REGULAR PICK UP EX. F150 34,000.00
505 3050 30930 STORM WATER MAINTENANCE REPLACEMENT TRUCK 21375 (1) REGULAR PICK UP EX. F150 34,000.00
505 Total 68,000$
CITY OF BAYTOWN
FUNDED SUPPLEMENTAL REQUESTS
City of Baytown 52 FY19 Adopted Budget
FUND DEPT DIV DIVISION NAME DESCRIPTION
PROPOSED
AMOUNT
CITY OF BAYTOWN
FUNDED SUPPLEMENTAL REQUESTS
510 3070 30710 BAWA OPERATIONS REPLACEMENT BAR SCREEN (1) BAWA PLANT WATER 50,000$
510 3070 30710 BAWA OPERATIONS REPLACE TRUCK (1) REGULAR PICK UP EX. F150 35,000.00
510 Total 85,000$
520 1030 10350 UTILITY BILLING WATER METER VALVE REPAIR/REPLACEMENT 60,000.00
520 3040 30410 UTILITY TRANSMISSION REPLACEMENT BACKHOE (1)73,000.00
520 3050 30520 WASTEWATER TREATMENT REPLACE TRUCK 77558 (1) ($28K MODEL NOT SPECIFIED)28,000.00
520 3060 30610 CONSTRUCTION REPLACEMENT BACKHOE (1)73,000.00
520 3060 30610 CONSTRUCTION REPLACE PANEL AND CONTROL WORK (4)30,000.00
520 Total 264,000$
540 5300 53020 BAYLAND ISLAND OPERATIONS DREDGING AND DISPOSAL OF MARINA BASIN AND CHANNELS 710,435.00
540 Total 710,435$
Grand Total 10,631,563$
City of Baytown 53 FY19 Adopted Budget
City of Baytown 54 FY19 Adopted Budget
Expenditure/Expense Comparison of 2018 Budget to 2019 Proposed
Budget Adopted Amount of Percent of
2017-18 2018-19 Incr. (Decr.)Incr. (Decr.)
Governmental Fund Types:
General Fund 96,025,398$ 108,256,539$ 12,231,141$ 12.7%
Debt Service Fund 23,573,353 22,190,038 (1,383,315) (5.9%)
Hotel/Motel Tax Fund 3,603,531 6,632,490 3,028,959 84.1%
Total 123,202,282 137,079,067 13,876,785 11.3%
Enterprise Fund Types:
Aquatics Fund 3,508,787 4,403,002 894,215 25.5%
Water & Sewer Fund 39,809,607 40,920,027 1,110,420 2.8%
WWIS Fund 8,291,950 7,609,457 (682,493) (8.2%)
Sanitation Fund 5,890,372 6,972,426 1,082,054 18.4%
Storm Water Utility Fund 2,922,418 2,875,493 (46,925) (1.6%)
Total 60,423,134 62,780,405 2,357,271 3.9%
Central Services Fund Types:
Garage Fund 2,248,795 2,304,567 55,772 2.5%
Warehouse Fund 277,163 287,836 10,673 3.9%
Total 2,525,958 2,592,403 66,445 2.6%
Total All Fund Types 186,151,374$ 202,451,875$ 16,300,501$ 8.8%
CITY OF BAYTOWN
EXPENDITURE BUDGET SUMMARY COMPARISON
City of Baytown 55 FY19 Adopted Budget
Governmental Fund Types:
General Fund 21,920,301$ 106,073,528$ 108,256,539$ (2,183,011)$ 19,209,269$
Debt Service Fund 2,207,759 22,191,574 22,190,038 1,536 2,209,295
Hotel/Motel Tax Fund 5,236,126 1,396,364 6,632,490 (5,236,126) -
Total 29,364,185 129,661,466 137,079,067 (7,417,601) 21,418,563
Enterprise Fund Types*:
Aquatics Fund 1,467,362 4,181,669 4,403,002 (221,333) 1,246,029
Water & Sewer Fund 3,527,476 41,193,788 40,920,027 273,761 3,801,237
WWIS Fund 1,062,163 8,112,628 7,609,457 503,171 1,565,334
Sanitation Fund 943,123 7,108,552 6,972,426 136,126 1,079,249
Storm Water Utility Fund 753,663 2,565,650 2,875,493 (309,843) 443,820
Total 7,753,785 63,162,287 62,780,405 381,882 8,135,667
Internal Service Fund Types*:
Garage Fund 432,961 2,339,542 2,304,567 34,975 467,936
Warehouse Fund 133,115 322,330 287,836 34,494 167,609
Total 566,076 2,661,872 2,592,403 69,469 635,545
Total All Funds 37,684,047$ 195,485,625$ 202,451,875$ (6,966,250)$ 30,717,797$
*Fund balance is measured for governmental fund types; for proprietary fund types (consisting of enterprise and
internal service funds) working capital is measured. Fund balance equals assets minus liabilities; working capital is
defined as current assets minus current liabilities.
CITY OF BAYTOWN
BUDGET SUMMARY COMPARISON
Revenues Over
(Under)
Expenses/
Expenditures
Projected
Fund Balance/
Working
Capital* at
09/30/19
Adopted
Expenditures or
Expenses
Estimated
Fund Balance/
Working
Capital*
at 10/01/18
Adopted
Revenues
Consolidated Summary of Fund Balances/Working Capital
City of Baytown 56 FY19 Adopted Budget
CITY OF BAYTOWN
SUMMARY OF ALL FUND TYPES
COMPARATIVE SCHEDULE OF BUDGETS FOR 2019
Governmental
Fund Types
Proprietary
Fund Types
Combined
2019
Revenues
Taxes 106,965,030$ -$ 106,965,030$
Licenses & Permits 2,515,445 - 2,515,445
Intergovernmental 949,374 1,477,296 2,426,670
Charges for Services 2,421,266 54,316,190 56,737,456
Fines & Forfeitures 2,363,175 634,646 2,997,821
Miscellaneous 2,006,274 86,432 2,092,706
Operating Transfers-in 12,440,902 9,309,595 21,750,497
Total Revenues 129,661,466 65,824,159 195,485,625
Expenditures by Classification
Personnel Services 74,675,645 15,879,533 90,555,178
Supplies 3,655,372 15,654,117 19,309,489
Maintenance 5,341,598 2,933,586 8,275,184
Services 10,569,156 9,263,915 19,833,071
Sundry 251,044 - 251,044
Miscellaneous 12,000 - 12,000
Operating Transfers Out 3,190,841 - 3,190,841
Total Operating 97,695,656 43,731,151 141,426,807
Capital Outlay 3,720,634 820,000 4,540,634
Construction in Progress - 475,000 475,000
Debt Requirements 22,190,038 9,685,890 31,875,928
Transfers Out 8,220,634 9,960,767 18,181,401
Contingency 5,252,105 700,000 5,952,105
Total Expenditures 137,079,067 65,372,808 202,451,875
Excess (Deficit) Revenues
Over Expenditures (7,417,601) 451,351 (6,966,250)
Fund Balance - Beginning 29,364,185 8,319,861 37,684,047
Fund Balance - Ending 21,946,584$ 8,771,212$ 30,717,797$
City of Baytown 57 FY19 Adopted Budget
CITY OF BAYTOWN
SUMMARY OF GOVERNMENTAL FUND TYPES
COMPARATIVE SCHEDULE OF BUDGETS FOR 2019
General Fund
Debt Service
Fund
Hotel/Motel
Fund
Combined
2019
Revenues
Taxes 93,726,376$ 11,887,292$ 1,351,362$ 106,965,030$
Licenses & Permits 2,515,445 - - 2,515,445
Intergovernmental 949,374 - - 949,374
Charges for Services 2,421,266 - - 2,421,266
Fines & Forfeitures 2,363,175 - - 2,363,175
Miscellaneous 1,893,775 67,497 45,002 2,006,274
Operating Transfers-in 2,204,117 10,236,785 - 12,440,902
Total Revenues 106,073,528 22,191,574 1,396,364 129,661,466
Expenditures by Classification
Personnel Services 74,429,910 - 245,735 74,675,645
Supplies 3,611,972 - 43,400 3,655,372
Maintenance 4,941,598 - 400,000 5,341,598
Services 9,707,906 - 861,250 10,569,156
Sundry 121,044 - 130,000 251,044
Miscellaneous 12,000 - - 12,000
Operating Transfers Out 3,190,841 - - 3,190,841
Total Operating 96,015,271 - 1,680,385 97,695,656
Capital Outlay 3,720,634 - - 3,720,634
Debt Requirements - 22,190,038 - 22,190,038
Transfers Out 8,220,634 - - 8,220,634
Contingency 300,000 - 4,952,105 5,252,105
Total Expenditures 108,256,539 22,190,038 6,632,490 137,079,067
Excess (Deficit) Revenues
Over Expenditures (2,183,011) 1,536 (5,236,126) (7,417,601)
Fund Balance - Beginning 21,920,301 2,207,759 5,236,126 29,364,185
Fund Balance - Ending 19,737,290$ 2,209,295$ -$ 21,946,584$
City of Baytown 58 FY19 Adopted Budget
General Debt Service Hotel/Motel Combined
Acct.#Account Description Fund Fund Fund Total
71002 Regular Wages 44,859,732$ -$ 161,717$ 45,021,449$
71003 Part Time Wages 891,234 - - 891,234
71009 Overtime 2,165,192 - - 2,165,192
71013 Term/Accrual Pay 747,237 - - 747,237
71021 Health Insurance 7,958,910 - 35,925 7,994,835
71022 TMRS 8,448,939 - 28,754 8,477,693
71023 FICA 3,503,758 - 12,048 3,515,806
71028 Workers Compensation 778,423 - 212 778,635
71041 Allowances 515,600 - - 515,600
71043 Employee Incentives 2,428,138 - 7,079 2,435,217
71081 Retired Employee Benefits 2,132,747 - - 2,132,747
Total Personnel Services 74,429,910 - 245,735 74,675,645
72001 Office Supplies 219,595 - 2,600 222,195
72002 Postage Supplies 90,535 - 1,400 91,935
72004 Printing Supplies 85,032 - 9,600 94,632
72005 Animal Feed Supplies 7,005 - - 7,005
72006 Clothing Allowance 34,820 - - 34,820
72007 Wearing Apparel 429,131 - 1,800 430,931
72011 Disaster Supplies 15,120 - - 15,120
72016 Motor Vehicle Supplies 932,010 - - 932,010
72019 Supplies Purch For Resale 24,000 - 4,000 28,000
72021 Minor Tools 288,773 - - 288,773
72022 Fuel For Generators 12,000 - - 12,000
72023 Library Materials 245,000 - - 245,000
72026 Cleaning & Janitorial Sup 120,159 - - 120,159
72031 Chemical Supplies 242,068 - - 242,068
72032 Medical Supplies 238,869 - - 238,869
72036 Identification Supplies 72,336 - - 72,336
72041 Educational Supplies 448,662 - 24,000 472,662
72045 Computer Software Supply 56,169 - - 56,169
72046 Botanical Supplies 26,288 - - 26,288
72056 Street Marking Supplies 10,000 - - 10,000
72061 Meeting Supplies 14,400 - - 14,400
Total Supplies 3,611,972 - 43,400 3,655,372
73001 Land Maintenance 393,051 - - 393,051
73011 Buildings Maintenance 791,293 - - 791,293
73012 Docks & Piers Maintenance 600 - - 600
73013 Recreation Equip Maint 37,333 - - 37,333
73022 Sanitary Sewers Maint 1,200 - - 1,200
73025 Streets Sidewalks & Curbs 627,700 - - 627,700
73027 Heat & Cool Sys Maint 119,197 - - 119,197
73028 Electrical Maintenance 144,106 - - 144,106
CITY OF BAYTOWN
GOVERNMENTAL FUND EXPENDITURE DETAIL
FOR FISCAL YEAR 2019
City of Baytown 59 FY19 Adopted Budget
General Debt Service Hotel/Motel Combined
Acct.#Account Description Fund Fund Fund Total
CITY OF BAYTOWN
GOVERNMENTAL FUND EXPENDITURE DETAIL
FOR FISCAL YEAR 2019
73039 Miscellaneous Maint - - - -
73041 Furniture/Fixtures Maint 41,450 - - 41,450
73042 Machinery & Equip Maint 1,315,395 - - 1,315,395
73043 Motor Vehicles Maint 860,967 - - 860,967
73044 Street Signs Maint 125,050 - 400,000 525,050
73045 Radio & Testing Equipment 73,000 - - 73,000
73046 Books - Maintenance 76,940 - - 76,940
73048 Signal Systems Maint 138,000 - - 138,000
73049 Barricades Maint 5,500 - - 5,500
73055 Maintenance On Computers 190,816 - - 190,816
Total Maintenance 4,941,598 - 400,000 5,341,598
74001 Communication 944,648 - - 944,648
74002 Electric Service 715,000 - 13,000 728,000
74003 Street Lighting 1,116,035 - - 1,116,035
74004 Water & Sewer 2,500 - - 2,500
74005 Natural Gas 95,900 - 2,000 97,900
74007 TWC Claims Paid 75,000 - - 75,000
74011 Equipment Rental 828,873 - 2,500 831,373
74020 Outside Contracts 99,833 - - 99,833
74021 Special Services 2,683,147 35,000 522,500 3,240,647
74022 Audits 98,092 - - 98,092
74023 Industrial Appraisal 37,000 - - 37,000
74026 Janitorial Services 144,232 - - 144,232
74029 Service Awards 65,200 - - 65,200
74031 Wrecker Service 5,400 - - 5,400
74036 Advertising 88,601 - 268,000 356,601
74042 Education & Training 765,829 - 24,000 789,829
74045 In-State Investigatv Trvl 5,038 - - 5,038
74047 Support Of Prisoners 62,562 - - 62,562
74051 Non City Facility Rental 27,516 - - 27,516
74054 Council Reimbursables 1,000 - - 1,000
74056 Vacant Lot Cleaning 200,000 - - 200,000
74058 Landfill Fees 135,775 - - 135,775
74070 Elections 65,000 - - 65,000
74071 Association Dues 83,896 - 29,250 113,146
74082 Confidential 21,000 - - 21,000
74123 Instructor Fees 19,000 - - 19,000
74210 General Liability Ins 40,306 - - 40,306
74211 K-9 Insurance 6,569 - - 6,569
74220 Errors & Omissions 61,718 - - 61,718
74230 Law Enforcement Liability 65,564 - - 65,564
74240 Auto Liability 272,432 - - 272,432
74241 Auto Collision 170,951 - - 170,951
City of Baytown 60 FY19 Adopted Budget
General Debt Service Hotel/Motel Combined
Acct.#Account Description Fund Fund Fund Total
CITY OF BAYTOWN
GOVERNMENTAL FUND EXPENDITURE DETAIL
FOR FISCAL YEAR 2019
74242 Auto Catastrophic 4,620 - - 4,620
74271 Mobile Equipment 29,869 - - 29,869
74272 Real & Personal Property 340,300 - - 340,300
74277 Flood Insurance 86,000 - - 86,000
74280 Bonds 360 - - 360
74281 Employee Fraud 5,180 - - 5,180
74290 Misc Liability 3,000 - - 3,000
74295 Deductibles 135,000 - - 135,000
74999 Perf Cont Energy Savings 99,960 - - 99,960
Total Services 9,707,906 35,000 861,250 10,604,156
75051 Court Cost 15,744 - - 15,744
75061 Medical - Preemployment 6,300 - - 6,300
75064 Medical Services 99,000 - - 99,000
77106 Little League Light Contr 12,000 - 5,000 17,000
77109 Bytn Beauti Adv Comm-Bbac - - - -
77111 Grant Partnerships - - 125,000 125,000
Total Sundry & Other 133,044 - 130,000 263,044
Total Operating 92,824,430 35,000 1,680,385 94,539,815
80001 Furniture & Equip <$5000 21,300 - - 21,300
80021 Special Programs - - - -
82011 Building & Improvements 2,210,000 - - 2,210,000
83025 Streets Sidewalks & Curbs - - - -
83027 Heating & Cooling System - - - -
83039 Other Improvements - - - -
84041 Furniture & Fixtures - - - -
84042 Machinery & Equipment 90,765 - - 90,765
84043 Motor Vehicles 1,263,569 - - 1,263,569
84047 Computer Software - - - -
84048 Signal Systems 35,000 - - 35,000
84052 Heavy Equipment - - - -
84061 Other Equipment 100,000 - - 100,000
86011 Capital Lease Payment - - - -
Total Capital Outlay 3,720,634 - - 3,720,634
89001 Bond Principal - 13,355,000 - 13,355,000
89002 Other Debt Payments - 2,150,000 - 2,150,000
89011 Interest On Bonds - 6,492,038 - 6,492,038
89021 Fiscal Agent Fees - 8,000 - 8,000
89026 Issuance Cost - 150,000 - 150,000
Total Principal & Interest - 22,155,038 - 22,155,038
City of Baytown 61 FY19 Adopted Budget
General Debt Service Hotel/Motel Combined
Acct.#Account Description Fund Fund Fund Total
CITY OF BAYTOWN
GOVERNMENTAL FUND EXPENDITURE DETAIL
FOR FISCAL YEAR 2019
91201 To Municipal Ct Security 58,087 - - 58,087
91226 To Miscellaneous Police 99,525 - - 99,525
91298 To Wetland Research Ctr 249,262 - - 249,262
91350 To Gen Capital Proj Fund 3,160,634 - - 3,160,634
91351 To Capital Improvemnt Prg 4,690,000 - - 4,690,000
91450 To Accrued Leave-General 2,351,520 - - 2,351,520
91500 To Solid Waste Fund 370,000 - - 370,000
91550 To Internal Service Fnd 388,011 - - 388,011
91552 To Warehouse Operations 44,436 - - 44,436
Total Other Financing Uses 11,411,475 - - 11,411,475
99002 Unforeseen/New Initiative 300,000 - 4,952,105 5,252,105
Total Contingencies 300,000 - 4,952,105 5,252,105
TOTAL EXPENDITURES 108,256,539$ 22,190,038$ 6,632,490$ 137,079,067$
City of Baytown 62 FY19 Adopted Budget
CITY OF BAYTOWN
SUMMARY OF PROPRIETARY FUND TYPES
COMPARATIVE SCHEDULE OF BUDGETS FOR 2019
Aquatics
Fund
Water &
Sewer Fund WWIS Fund
Sanitation
Fund
Storm Water
Utility Fund Garage Fund
Warehouse
Operations
Fund
Combined
2019
Revenues
Intergovernmental -$ 1,477,296$ -$ -$ -$ -$ -$ 1,477,296$
Charges for Services 4,181,669 39,015,474 - 6,736,539 2,565,650 1,745,671 71,187 54,316,190
Fines & Forfeitures - 634,646 - - - - - 634,646
Miscellaneous - 66,372 18,000 2,013 - - 47 86,432
Operating Transfers-in - - 8,094,628 370,000 - 593,871 251,096 9,309,595
Total Revenues 4,181,669 41,193,788 8,112,628 7,108,552 2,565,650 2,339,542 322,330 65,824,159
Expenditures by Classification
Personnel Services 2,239,147 10,320,643 - 899,180 1,541,360 633,717 245,486 15,879,533
Supplies 535,475 13,201,867 - 118,500 156,625 1,611,050 30,600 15,654,117
Maintenance 345,425 2,243,111 - 112,000 215,000 9,300 8,750 2,933,586
Services 297,199 3,289,795 - 5,457,746 165,675 50,500 3,000 9,263,915
Total Operating 3,417,246 29,055,416 - 6,587,426 2,078,660 2,304,567 287,836 43,731,151
Capital Outlay 178,000 204,000 - 370,000 68,000 - - 820,000
Construction in Progress 475,000 - - - - - - 475,000
Debt Requirements - 7,650,318 2,035,572 - - - - 9,685,890
Transfers Out 182,756 3,960,293 5,573,885 15,000 228,833 - - 9,960,767
Unforeseen/New Initiatives 150,000 50,000 - - 500,000 - - 700,000
Total Expenditures 4,403,002 40,920,027 7,609,457 6,972,426 2,875,493 2,304,567 287,836 65,372,808
Excess (Deficit) Revenues
Over Expenditures (221,333) 273,761 503,171 136,126 (309,843) 34,975 34,494 451,351
Working Capital- Beginning 1,467,362 3,527,476 1,062,163 943,123 753,663 432,961 133,115 8,319,861
Working Capital - Ending 1,246,029$ 3,801,237$ 1,565,334$ 1,079,249$ 443,820$ 467,936$ 167,609$ 8,771,212$
Internal Service FundsEnterprise Funds
City of Baytown 63 FY19 Adopted Budget
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 237,818$ 5,585,609$ -$ 515,912$ 920,360$ 389,785$ 146,551$ 7,796,035$
71003 Part Time Wages 1,633,517 - - - 12,000 - - 1,645,517
71009 Overtime 22,000 301,500 - 35,000 33,000 20,000 3,000 414,500
71013 Term/Accrual Pay 3,113 - - - - - - 3,113
71011 Extra Help/Temporary - 2,500 - - - - - 2,500
71021 Health Insurance 47,900 1,495,077 - 155,675 251,475 95,800 47,900 2,093,827
71022 TMRS 46,574 1,048,730 - 97,876 171,036 73,456 26,584 1,464,256
71023 FICA 144,212 416,514 - 39,939 70,941 29,356 10,012 710,974
71028 Workers Compensation 91,166 105,834 - 31,388 32,418 4,610 4,907 270,323
71041 Allowances 2,400 15,000 - - 9,000 3,600 - 30,000
71043 Employee Incentives 10,447 201,476 - 23,390 41,130 17,110 6,532 300,085
71081 Retired Employee Benefits - 1,148,403 - - - - - 1,148,403
Total Personnel Services 2,239,147 10,320,643 - 899,180 1,541,360 633,717 245,486 15,879,533
72001 Office Supplies 10,200 26,430 - - 3,500 - 1,000 41,130
72002 Postage Supplies - 198,834 - - 500 - - 199,334
72004 Printing Supplies 2,000 1,700 - - 1,500 - - 5,200
72007 Wearing Apparel 26,800 36,166 - 4,000 5,725 3,600 1,500 77,791
72015 Meter Purchase For Resale - - - - - - 20,000 20,000
72016 Motor Vehicle Supplies - 179,500 - 110,000 42,800 5,500 4,000 341,800
72017 Parts Purchase For Resale - - - - - 438,250 - 438,250
72018 Fuel Purchase For Resale - - - - - 1,150,000 - 1,150,000
72019 Supplies Purch For Resale 210,000 - - - - 8,000 - 218,000
72021 Minor Tools 2,500 50,380 - 3,000 12,500 3,500 4,000 75,880
72022 Fuel For Generators - 20,000 - - - - - 20,000
72026 Cleaning & Janitorial Sup 27,000 6,500 - - - 2,000 - 35,500
72028 Swimming Pool Supplies 35,000 - - - - - - 35,000
72031 Chemical Supplies 200,000 476,700 - 500 75,100 - - 752,300
72032 Medical Supplies 9,000 400 - - - 200 100 9,700
72041 Educational Supplies 7,975 - - 1,000 6,500 - - 15,475
72045 Computer Software Supply - - - - 8,500 - - 8,500
72046 Botanical Supplies 5,000 - - - - - - 5,000
72052 Treated Water Supplies - 12,205,257 - - - - - 12,205,257
Total Supplies 535,475 13,201,867 - 118,500 156,625 1,611,050 30,600 15,654,117
73001 Land Maintenance 20,925 57,430 - 500 30,000 - - 108,855
73011 Buildings Maintenance 172,500 20,500 - 1,500 - 4,000 6,000 204,500
73022 Sanitary Sewers Maint - 80,000 - - - - - 80,000
73023 Water Distrib Sys Maint - 405,000 - - - - - 405,000
73024 Reservoirs & Wells Maint - 7,000 - - - - - 7,000
73025 Streets Sidewalks & Curbs - 35,000 - - - - - 35,000
73026 Storm Drains Maint - - - - 110,000 - - 110,000
73027 Heat & Cool Sys Maint 5,500 11,420 - - - 800 - 17,720
73028 Electrical Maintenance 25,500 - - - - - - 25,500
73041 Furniture/Fixtures Maint - - - - - - - -
73042 Machinery & Equip Maint 121,000 660,000 - - - 2,500 - 783,500
73043 Motor Vehicles Maint - 334,000 - 110,000 75,000 2,000 2,750 523,750
73047 Meters & Settings Maint - 616,395 - - - - - 616,395
73055 Maintenance On Computers - 16,366 - - - - - 16,366
Total Maintenance 345,425 2,243,111 - 112,000 215,000 9,300 8,750 2,933,586
CITY OF BAYTOWN
PROPRIETARY FUND EXPENDITURE DETAIL
FOR FISCAL YEAR 2019
City of Baytown 64 FY19 Adopted Budget
Water Storm Warehouse
Aquatics & Sewer WWIS Sanitation Water Garage Operations Combined
Acct#Account Description Fund Fund Fund Fund Fund Fund Fund Total
CITY OF BAYTOWN
PROPRIETARY FUND EXPENDITURE DETAIL
FOR FISCAL YEAR 2019
74001 Communication 2,000 - - - - - - 2,000
74002 Electric Service 150,000 1,725,000 - - - - - 1,875,000
74005 Natural Gas 1,600 500 - - - - - 2,100
74011 Equipment Rental - 21,500 - - - - - 21,500
74020 Outside Contracts - - - - - 40,000 - 40,000
74021 Special Services 29,000 1,148,458 - 262,236 130,000 6,500 - 1,576,194
74026 Janitorial Services - 7,200 - - - - - 7,200
74029 Service Awards 6,000 - - - - - - 6,000
74034 Household Garbage Contract - - - 4,800,000 - - - 4,800,000
74036 Advertising 102,000 - - 1,500 2,500 - - 106,000
74040 Recycling Services - - - 60,000 - - - 60,000
74042 Education & Training 6,599 55,155 - 4,500 17,350 4,000 3,000 90,604
74050 Disposal Services - 331,000 - 329,510 - - - 660,510
74051 Non City Facility Rental - - - - 15,000 - - 15,000
74071 Association Dues - 982 - - 825 - - 1,807
Total Services 297,199 3,289,795 - 5,457,746 165,675 50,500 3,000 9,263,915
Total Operating 3,417,246 29,055,416 - 6,587,426 2,078,660 2,304,567 287,836 43,731,151
80001 Furniture & Equip <$5000 - - - - - - - -
83023 Water Distribution System - - - - - - - -
83024 Reservoirs & Wells - 30,000 - - - - - 30,000
83029 Sewer Connections - - - - - - - -
83035 Meters & Connections - - - - - - - -
83039 Other Improvements - - - - - - - -
84042 Machinery & Equipment - 146,000 - - - - - 146,000
84043 Motor Vehicles - 28,000 - 370,000 68,000 - - 466,000
84061 Other Equipment 178,000 - - - - - - 178,000
86011 Capital Lease Payment - - - - - - - -
Total Capital Outlay 178,000 204,000 - 370,000 68,000 - - 820,000
85001 Construction 275,000 - - - - - - 275,000
85011 Engineering 200,000 - - - - - - 200,000
Total Capital Outlay 475,000 - - - - - - 475,000
89001 Bond Principal - - 1,180,000 - - - - 1,180,000
89011 Interest On Bonds - - 769,572 - - - - 769,572
89021 Fiscal Agent Fees - - 36,000 - - - - 36,000
89027 Amortize Issuance Costs - - 50,000 - - - - 50,000
Total Principal & Interest - - 2,035,572 - - - - 2,035,572
City of Baytown 65 FY19 Adopted Budget
Water Storm Warehouse
Aquatics & Sewer WWIS Sanitation Water Garage Operations Combined
Acct#Account Description Fund Fund Fund Fund Fund Fund Fund Total
CITY OF BAYTOWN
PROPRIETARY FUND EXPENDITURE DETAIL
FOR FISCAL YEAR 2019
91101 To General Fund 112,000 1,099,011 - - - - - 1,211,011
91350 To Gen Capital Proj Fund - - - 15,000 228,833 - - 243,833
91401 To G O I S - - 5,460,915 - - - - 5,460,915
91450 To Accrued Leave-General - 448,800 - - - - - 448,800
91522 To W W I S 70,756 7,650,318 - - - - - 7,721,074
91527 To CIPF - Water&Sewer - 2,000,000 - - - - - 2,000,000
91550 To Internal Service Fnd - 205,860 - - - - - 205,860
91552 To Warehouse Operations - 206,622 - - - - - 206,622
92510 Expense - BAWA Fund - - 112,970 - - - - 112,970
Total Other Financing Uses 182,756 11,610,611 5,573,885 15,000 228,833 - - 17,611,085
99001 Contingencies - 50,000 - - - - - 50,000
99002 Unforeseen/New Initiative 150,000 - - - 500,000 - - 650,000
Total Contingencies 150,000 50,000 - - 500,000 - - 700,000
TOTAL EXPENDITURES 4,403,002$ 40,920,027$ 7,609,457$ 6,972,426$ 2,875,493$ 2,304,567$ 287,836$ 65,372,808$
City of Baytown 66 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Taxes - Property 14,920,327$ 15,772,066$ 15,815,819$ 16,127,766$
Taxes - Sales & Franchise 19,354,194 19,328,857 20,244,060 19,266,526
Payment In Lieu of Taxes 15,175 15,175 39,901 39,901
Special Assessments 206,114 183,659 230,458 230,458
Industrial District Taxes 39,991,747 48,432,347 48,476,556 58,061,725
Total Taxes 74,487,557 83,732,104 84,806,794 93,726,376
Licenses & Permits 2,144,845 2,038,971 2,585,979 2,515,445
Intergovernmental 978,496 944,088 949,374 949,374
Charges for Services 2,585,964 2,499,138 2,417,033 2,421,266
Fines & Forfeitures 2,382,818 2,279,819 2,363,175 2,363,175
Miscellaneous 1,067,450 1,521,441 1,420,241 1,893,775
Transfers In 3,299,240 3,045,817 3,074,812 2,204,117
Total Revenues 86,946,370 96,061,378 97,617,408 106,073,528
Recurring Expenditures by Type
Personnel Services 64,185,518 69,588,087 68,882,208 74,429,910
Supplies 2,830,256 3,391,183 3,251,217 3,611,972
Maintenance 3,468,851 3,590,456 3,706,394 4,941,598
Services 7,051,288 8,776,447 8,737,857 9,707,906
Sundry 86,040 62,655 62,920 121,044
Miscellaneous 13,083 12,000 12,000 12,000
Operating Transfers Out 1,530,221 1,193,593 1,154,812 3,190,841
Total Operating 79,165,258 86,614,421 85,807,408 96,015,271
Non-Recurring Expenditures
Capital Outlay 2,517,236 2,237,751 2,185,742 3,720,634
Transfers Out 4,760,634 6,913,226 6,913,226 8,220,634
Contingency - 260,000 - 300,000
Total Expenditures 86,443,128 96,025,398 94,906,376 108,256,539
Excess (Deficit) Revenues
Over Expenditures 503,242 35,980 2,711,032 (2,183,011)
Fund Balance - Beginning 18,706,026 19,209,269 19,209,269 21,920,301
Fund Balance - Ending 19,209,269$ 19,245,249$ 21,920,301$ 19,737,290$
Days of Operating Expenditures 89 81 93 75
CITY OF BAYTOWN
GENERAL FUND 101
BUDGET SUMMARY BY TYPE OF EXPENDITURE
Personnel Services
68.8%
Supplies
3.3% Maintenance
4.6%
Services
9.0%
Miscellaneous
0.4%
Capital & Transfers
14.0%
General Fund Expenditures by Type
City of Baytown 67 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Taxes - Property 14,920,327$ 15,772,066$ 15,815,819$ 16,127,766$
Taxes - Sales & Franchise 19,354,194 19,328,857 20,244,060 19,266,526
Payment In Lieu of Taxes 15,175 15,175 39,901 39,901
Special Assessments 206,114 183,659 230,458 230,458
Industrial District Taxes 39,991,747 48,432,347 48,476,556 58,061,725
Total Taxes 74,487,557 83,732,104 84,806,794 93,726,376
Licenses & Permits 2,144,845 2,038,971 2,585,979 2,515,445
Intergovernmental 978,496 944,088 949,374 949,374
Charges for Services 2,585,964 2,499,138 2,417,033 2,421,266
Fines & Forfeitures 2,382,818 2,279,819 2,363,175 2,363,175
Miscellaneous 1,067,450 1,521,441 1,420,241 1,893,775
Transfers In 3,299,240 3,045,817 3,074,812 2,204,117
Total Revenues 86,946,370 96,061,378 97,617,408 106,073,528
Expenditures by Function
General Government 17,541,306 20,942,984 20,133,341 26,109,828
Public Safety 45,839,570 48,905,206 48,866,487 49,539,199
Public Works 4,284,244 4,396,627 4,408,789 5,003,268
Health & Welfare 2,793,177 3,184,630 3,114,317 3,846,367
Culture & Leisure 7,176,740 8,251,381 8,129,662 8,625,768
Capital 2,517,236 2,237,751 2,185,742 3,720,634
Transfers Out 6,290,855 8,106,819 8,068,038 11,411,475
Total Expenditures 86,443,128 96,025,398 94,906,376 108,256,539
Excess (Deficit) Revenues
Over Expenditures 503,243 35,980 2,711,032 (2,183,011)
Fund Balance - Beginning 18,706,026 19,209,269 19,209,269 21,920,301
Fund Balance - Ending 19,209,269$ 19,245,249$ 21,920,301$ 19,737,290$
BUDGET SUMMARY BY FUNCTION OF EXPENDITURE
CITY OF BAYTOWN
GENERAL FUND 101
General Government
28%
Public Safety
53%
Public Works
6% Health & Welfare
4%
Culture & Leisure
9%
General Fund Expenditures by Function*
* Excludes Capital and Transfers Out
City of Baytown 68 FY19 Adopted Budget
Actual Budget Estimated Adopted
Revenue 2016-17 2017-18 2017-18 2018-19
Property Taxes 14,920,327$ 15,772,066$ 15,815,819$ 16,127,766$
Sales & Use Taxes 14,994,805 14,993,911 15,915,338 14,937,804
Franchise Tax 4,359,389 4,334,946 4,328,722 4,328,722
Payment In Lieu of Taxes 15,175 15,175 39,901 39,901
Special Assessments 206,114 183,659 230,458 230,458
Industrial District 39,991,747 48,432,347 48,476,556 58,061,725
Licenses & Permits 2,144,845 2,038,971 2,585,979 2,515,445
Intergovernmental 978,496 944,088 949,374 949,374
Charges For Services 2,585,964 2,499,138 2,417,033 2,421,266
Fines & Forfeitures 2,382,818 2,279,819 2,363,175 2,363,175
Miscellaneous 1,067,450 1,521,441 1,420,241 1,893,775
Transfers 3,299,240 3,045,817 3,074,812 2,204,117
TOTAL REVENUES 86,946,370$ 96,061,378$ 97,617,408$ 106,073,528$
CITY OF BAYTOWN
GENERAL FUND REVENUE SUMMARY
Property Taxes
15%
Sales & Use Taxes
14%
Franchise Tax
4%
Industrial District
55%
Other
12%
General Fund Revenues
City of Baytown 69 FY19 Adopted Budget
Actual Budget Estimated Adopted
Revenue 2016-17 2017-18 2017-18 2018-19
Property Taxes
41101 Current Yr Property Taxes 14,153,520$ 14,896,380$ 15,070,879$ 15,382,826$
41102 Prior Year Property Taxes 313,975 348,389 178,259 178,259
41103 Penalty And Interest 450,059 525,456 563,613 563,613
41104 Bankruptcy Interest 2,772 1,841 3,068 3,068
Total Property Tax 14,920,327 15,772,066 15,815,819 16,127,766
Sales & Use Taxes
41201 Sales Tax 14,751,650 15,783,626 16,730,644 17,701,617
41202 Mixed Drink Tax 243,032 223,785 258,943 258,943
41203 Bingo Tax 123 - 61 61
41250 Rebates (CONTRA)- (1,013,500) (1,074,310) (3,022,817)
Total Sales & Use Tax 14,994,805 14,993,911 15,915,338 14,937,804
Franchise Tax
41301 Electric Franchise Fees 2,492,782 2,463,589 2,737,444 2,737,444
41302 Nat. Gas Franchise Fees 220,512 255,572 228,640 228,640
41303 Telephone Franchise Fees 410,319 410,945 370,216 370,216
41304 Cable Franchise Fees 883,880 849,138 647,366 647,366
41312 Solid Waste - Commercial 351,897 355,702 345,056 345,056
Total Franchise Tax 4,359,389 4,334,946 4,328,722 4,328,722
Payment in Lieu of Taxes
41500 Payment In Lieu Of Taxes 15,175 15,175 39,901 39,901
45101 Principal - Special Assmt 206,114 183,659 230,458 230,458
Total Payment in Lieu of Taxes 221,289 198,834 270,359 270,359
Industrial District Tax
41400 ID Revenue 39,991,747 48,432,347 48,476,556 58,061,725
TOTAL TAXES 74,487,557 83,732,104 84,806,794 93,726,376
Licenses & Permits
42001 Building 1,312,035 1,160,000 1,637,912 1,637,912
42002 Plumbing 142,130 100,000 153,799 153,799
42003 Mech & Air Conditioning 73,635 80,000 89,002 89,002
42005 Multi-Family Dwellings 73,811 72,530 71,767 71,767
42006 Electrical 138,490 139,442 151,286 151,286
42007 Demolition 2,348 2,000 3,129 3,129
42008 Mobile Homes 8,504 5,500 9,697 9,697
42009 Sign Operating 23,426 100,000 100,000 29,466
42010 Contractor Registratn Fee 16,625 16,000 14,150 14,150
42012 GIS Fee 29,700 15,000 36,075 36,075
42014 Garage Sale Permit 15,430 17,080 12,741 12,741
42021 Health 205,779 207,864 206,455 206,455
42031 Alcoholic Beverage 33,243 34,965 34,166 34,166
42032 Taxi Cab 1,800 1,875 75 75
42036 Waste Collection Permit 2,120 2,120 1,500 1,500
42041 Pipeline Fees 52,300 45,000 52,600 52,600
42043 Credit Access Bus. Fee 350 350 400 400
42045 OEM Permit Fees 725 675 300 300
42091 Miscellaneous 12,395 38,570 10,925 10,925
Total Licenses & Permits 2,144,845 2,038,971 2,585,979 2,515,445
Intergovernmental
43115 Truancy Program (GCCISD)29,948 29,948 - -
43208 Dept Of Transportation 103,223 133,473 27,178 27,178
CITY OF BAYTOWN
GENERAL FUND REVENUE DETAIL
City of Baytown 70 FY19 Adopted Budget
Actual Budget Estimated Adopted
Revenue 2016-17 2017-18 2017-18 2018-19
CITY OF BAYTOWN
GENERAL FUND REVENUE DETAIL
43301 Emergency Svcs. Revenue 794,895 746,500 874,350 874,350
43315 H-GAC 50,430 34,167 47,846 47,846
Total Intergovernmental 978,496 944,088 949,374 949,374
Charges for Services
44112 Recovery Of Damages 10,466 12,300 18,545 18,545
44113 Subdivision Filing Fee 53,811 50,000 53,773 53,773
44114 Vital Statistics 63,993 62,052 64,654 64,654
44115 Animal Control Fees 44,780 39,901 47,790 47,790
44116 Weed Mowing 133,333 124,876 124,876 124,876
44121 Ambulance 1,981,976 1,898,437 1,849,660 1,849,660
44125 Mun Ct Cr Card Proc Fee (10,360) (9,507) (10,289) (10,289)
44137 False Alarm Reg. & Fees 21,400 24,600 23,400 23,400
44141 Curbs & Drainage 2,820 7,632 588 588
44305 Other Academy Fees-Outside 16,565 15,330 12,655 12,655
Total Charges for Services 2,318,784 2,225,621 2,185,652 2,185,652
Cultural & Recreational
44201 Facility Rental 79,522 80,658 70,216 70,216
44202 Special Events Revenue 79,362 70,761 91,158 91,158
44203 Aquatics - - 80 80
44204 Vending Machines - 105 - -
44205 Leisure Programs 16,312 25,543 11,846 11,846
44207 Athletics Fees 54,290 49,601 30,767 35,000
44215 Concessions 37,695 46,849 27,314 27,314
Total Cultural & Recreational 267,180 273,517 231,381 235,614
TOTAL SERVICES CHARGES 2,585,964 2,499,138 2,417,033 2,421,266
Fines & Forfeitures
45001 Municipal Court 2,131,457 1,995,620 2,155,124 2,155,124
45002 Library Fees And Fines 29,096 33,295 26,840 26,840
45005 Motor Carrier Violations 222,265 250,904 181,211 181,211
Total Fines & Forfeitures 2,382,818 2,279,819 2,363,175 2,363,175
Miscellaneous
46023 Fire Inspections Fees 29,062 24,898 21,462 21,462
47103 Water Tap Fees 8,100 - 7,200 7,200
49001 Sale Of City Property 43,424 65,999 14,722 14,722
49003 Investment Interest 360,333 242,478 424,905 424,905
49004 Interest On Receivables 568 688 802 802
49009 Rental Of Land 112,184 109,115 101,466 101,466
49010 Phone Commissions 9,403 11,999 11,333 11,333
49012 Service Charge-(Contra)(737) (688) (799) (799)
49022 Contributions - Misc.20 - (34,724) (34,724)
49028 Industrial District PCI - 550,000 550,000 1,023,534
49029 Plans & Specs 635 960 390 390
49042 Library Print Fees 12,216 - 6,489 6,489
49091 Miscellaneous 492,611 516,037 307,268 307,268
49093 Overages And Shortages (368) (45) 9,727 9,727
Total Miscellaneous 1,067,450 1,521,441 1,420,241 1,893,775
TOTAL REVENUES 83,647,131 93,015,561 94,542,596 103,869,411
City of Baytown 71 FY19 Adopted Budget
Actual Budget Estimated Adopted
Revenue 2016-17 2017-18 2017-18 2018-19
CITY OF BAYTOWN
GENERAL FUND REVENUE DETAIL
Transfers
61231 From Odd Trust & Agency 156,145 156,145 156,145 156,145
61502 From Aquatics Fund 100,000 100,000 100,000 112,000
61520 From Water And Sewer Fund 2,227,599 1,983,016 1,983,016 1,099,011
62215 Revenue From MDD Fund 300,000 300,000 300,000 300,000
62216 Transfer From TIRZ 165,496 156,656 185,651 186,961
62510 Revenue-BAWA 350,000 350,000 350,000 350,000
Total Other Financing Sources 3,299,240 3,045,817 3,074,812 2,204,117
TOTAL REVENUES & TRANSFERS 86,946,370$ 96,061,378$ 97,617,408$ 106,073,528$
City of Baytown 72 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
1010 General Administration 1,425,319$ 1,619,903$ 1,559,521$ 1,850,758$
1030 Fiscal Operations 2,180,850 2,498,371 2,329,903 2,532,773
1060 Legal Services 921,322 1,091,623 1,014,359 1,105,867
1070 ITS 2,809,668 2,943,608 2,946,504 3,338,393
1080 Planning and Development Services 2,018,209 2,560,097 2,471,857 2,502,625
1140 Human Resources 904,995 1,086,288 1,011,685 1,126,959
1170 City Clerk 656,955 710,487 722,846 771,198
1171 Court of Record 1,198,344 1,462,286 1,451,455 1,476,397
1180 City Facilities 284,035 786,267 749,988 882,250
1190 General Overhead 5,141,608 6,184,054 5,875,223 10,522,608
Total General Government 17,541,306 20,942,984 20,133,341 26,109,828
2000 Police 24,890,206 26,480,275 26,733,222 27,048,053
2020 Fire 20,949,363 22,424,931 22,133,265 22,491,146
Total Public Safety 45,839,570 48,905,206 48,866,487 49,539,199
Public Works
3000 Public Works Administration 390,367 496,742 467,169 497,955
3010 Streets & Drainage 1,800,370 1,622,028 1,700,265 2,060,251
3020 Traffic Control 1,099,425 1,185,475 1,194,466 1,367,077
3030 Engineering 994,082 1,092,382 1,046,889 1,077,985
Total Public Works 4,284,244 4,396,627 4,408,789 5,003,268
Health & Welfare
4000 Health & Welfare 2,793,177 3,184,630 3,114,317 3,846,367
Culture & Leisure
5000 Parks & Recreation 4,814,473 5,791,930 5,747,158 6,192,846
6000 Library 2,362,267 2,459,451 2,382,504 2,432,922
Total Culture & Leisure 7,176,740 8,251,381 8,129,662 8,625,768
Capital 2,517,236 2,237,751 2,185,742 3,720,634
Transfers Out 6,290,855 8,106,819 8,068,038 11,411,475
General Fund Total 86,443,128$ 96,025,398$ 94,906,376$ 108,256,539$
CITY OF BAYTOWN
GENERAL FUND 101
General Government
Public Safety
BUDGET SUMMARY BY DEPARTMENT
City of Baytown 73 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 41,307,821$ 44,092,459$ 44,302,990$ 44,859,732$
71003 Part Time Wages 728,336 888,732 839,008 891,234
71009 Overtime 1,864,314 2,617,118 1,965,565 2,165,192
71010 Election Worker 13,190 - - -
71011 Extra Help/Temporary 4,252 5,500 2,764 -
71013 Accrual Pay - - - 747,237
71021 Health Insurance 6,646,845 7,069,369 7,069,369 7,958,910
71022 TMRS 7,636,432 8,312,013 8,325,978 8,448,939
71023 FICA 3,174,027 3,487,235 3,373,157 3,503,758
71028 Workers Compensation 660,248 775,195 766,329 778,423
71041 Allowances 356,735 357,600 410,131 515,600
71043 Employee Incentives 1,980 157,284 2,500 2,428,138
71081 Retired Employee Benefits 1,806,198 1,825,582 1,825,852 2,132,747
71091 Prsnl Srvices Reimbursed (14,860) - (1,435) -
Total Personnel Services 64,185,518 69,588,087 68,882,208 74,429,910
7200 Supplies
72001 Office Supplies 184,925 212,510 201,371 219,595
72002 Postage Supplies 65,893 91,735 83,095 90,535
72004 Printing Supplies 54,066 87,085 79,202 85,032
72005 Animal Feed Supplies 2,235 6,525 4,720 7,005
72006 Clothing Allowance 28,475 34,220 34,220 34,820
72007 Wearing Apparel 271,517 389,905 393,223 429,131
72011 Disaster Supplies 12,205 15,120 14,795 15,120
72016 Motor Vehicle Supplies 766,459 951,150 852,889 932,010
72019 Supplies Purch For Resale 31,299 24,000 22,000 24,000
72021 Minor Tools 198,436 242,696 243,855 288,773
72022 Fuel For Generators 562 12,000 12,000 12,000
72023 Library Materials 227,735 245,000 240,000 245,000
72026 Cleaning & Janitorial Sup 113,467 114,479 114,997 120,159
72031 Chemical Supplies 151,064 174,568 171,931 242,068
72032 Medical Supplies 199,900 222,449 220,941 238,869
72036 Identification Supplies 66,213 63,598 63,795 72,336
72041 Educational Supplies 368,923 414,218 413,636 448,662
72045 Computer Software Supply 46,118 42,192 35,929 56,169
72046 Botanical Supplies 17,439 23,333 24,000 26,288
72056 Street Marking Supplies 8,426 10,000 10,000 10,000
72061 Meeting Supplies 11,521 14,400 14,618 14,400
72090 Print Shop Supplies 3,380 - - -
Total Supplies 2,830,256 3,391,183 3,251,217 3,611,972
7300 Maintenance
73001 Land Maintenance 108,612 123,801 114,823 393,051
73011 Buildings Maintenance 672,445 716,801 758,641 791,293
73012 Docks & Piers Maintenance - 600 600 600
73013 Recreation Equip Maint 29,182 35,082 35,000 37,333
73022 Sanitary Sewers Maint 675 1,200 675 1,200
73025 Streets Sidewalks & Curbs 282,091 237,700 237,000 627,700
73027 Heat & Cool Sys Maint 129,928 110,697 126,159 119,197
73028 Electrical Maintenance 129,725 134,100 143,500 144,106
73039 Miscellaneous Maint 8,476 - - -
73041 Furniture/Fixtures Maint 9,568 27,975 21,606 41,450
CITY OF BAYTOWN
GENERAL FUND 101
BUDGET SUMMARY BY ACCOUNT
City of Baytown 74 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
CITY OF BAYTOWN
GENERAL FUND 101
BUDGET SUMMARY BY ACCOUNT
73042 Machinery & Equip Maint 803,050 819,962 812,297 1,315,395
73043 Motor Vehicles Maint 816,303 834,517 910,152 860,967
73044 Street Signs Maint 92,547 104,450 104,500 125,050
73045 Radio & Testing Equipment 65,743 68,000 65,600 73,000
73046 Books - Maintenance 47,056 66,571 68,829 76,940
73048 Signal Systems Maint 123,920 138,000 136,512 138,000
73049 Barricades Maint - 5,500 5,500 5,500
73053 Vehicle Repair-Collision (6,104) - - -
73055 Maintenance On Computers 155,633 165,500 165,000 190,816
Total Maintenance 3,468,851 3,590,456 3,706,394 4,941,598
7400 Services
74001 Communication 712,651 916,353 911,807 944,648
74002 Electric Service 651,332 651,352 662,025 715,000
74003 Street Lighting 943,476 983,329 983,329 1,116,035
74004 Water & Sewer 2,582 1,500 2,500 2,500
74005 Natural Gas 73,314 80,600 91,635 95,900
74007 TWC Claims Paid 62,603 - - 75,000
74011 Equipment Rental 696,034 747,572 709,160 828,873
74020 Outside Contracts 46,545 138,008 137,452 99,833
74021 Special Services 1,650,878 2,623,005 2,528,592 2,683,147
74022 Audits 81,265 98,092 83,112 98,092
74023 Industrial Appraisal 35,000 37,000 37,000 37,000
74026 Janitorial Services 114,112 137,352 144,990 144,232
74029 Service Awards 51,557 65,200 65,200 65,200
74031 Wrecker Service 4,840 5,400 5,400 5,400
74036 Advertising 53,178 68,401 72,179 88,601
74042 Education & Training 467,510 579,905 560,498 765,829
74045 In-State Investigatv Trvl 4,693 5,038 5,038 5,038
74047 Support Of Prisoners 48,828 62,562 62,562 62,562
74051 Non City Facility Rental 24,249 26,372 26,513 27,516
74054 Council Reimbursables - 1,000 1,000 1,000
74056 Vacant Lot Cleaning 166,249 200,000 200,000 200,000
74058 Landfill Fees 92,874 114,250 116,000 135,775
74070 Elections 56,428 65,000 65,000 65,000
74071 Association Dues 62,947 79,622 74,648 83,896
74082 Confidential 16,161 21,000 21,000 21,000
74123 Instructor Fees 16,499 21,000 19,000 19,000
74210 General Liability Ins 23,115 23,900 35,049 40,306
74211 K-9 Insurance 2,914 5,300 5,712 6,569
74220 Errors & Omissions 46,015 48,400 53,668 61,718
74230 Law Enforcement Liability 51,486 54,100 57,012 65,564
74240 Auto Liability 163,962 180,400 236,897 272,432
74241 Auto Collision 131,878 145,100 148,653 170,951
74242 Auto Catastrophic 4,200 4,620 - 4,620
74271 Mobile Equipment 22,585 23,715 25,973 29,869
74272 Real & Personal Property 228,910 251,800 295,913 340,300
74277 Flood Insurance 68,446 70,000 75,000 86,000
74280 Bonds 320 350 358 360
74281 Employee Fraud 4,531 4,800 4,933 5,180
74290 Misc Liability - 3,000 1,000 3,000
74295 Deductibles 72,899 135,000 115,000 135,000
City of Baytown 75 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
CITY OF BAYTOWN
GENERAL FUND 101
BUDGET SUMMARY BY ACCOUNT
74999 Perf Cont Energy Savings 94,222 97,049 97,049 99,960
Total Services 7,051,288 8,776,447 8,737,857 9,707,906
7500 Sundry
75051 Court Cost 9,149 13,500 13,765 15,744
75061 Medical - Preemployment 4,883 7,300 7,300 6,300
75064 Medical Services 32,362 41,855 41,855 99,000
75086 Interest Expense 39,646 - - -
77106 Little League Light Contr 12,000 12,000 12,000 12,000
77109 Bytn Beauti Adv Comm-Bbac 1,083 - - -
Total Sundry & Other 99,123 74,655 74,920 133,044
Total Operating 77,635,037 85,420,828 84,652,596 92,824,430
8000 Capital Outlay
80001 Furniture & Equip <$5000 331,177 122,050 125,771 21,300
81001 Land Purchase 1,767 - - -
82011 Building & Improvements - 47,000 17,000 2,210,000
83025 Streets Sidewalks & Curbs 305,533 390,000 390,000 -
83027 Heating & Cooling System 242,500 - - -
83039 Other Improvements - 115,000 115,000 -
84042 Machinery & Equipment 227,033 458,467 458,467 90,765
84043 Motor Vehicles 808,971 1,100,363 1,074,633 1,263,569
84047 Computer Software - 4,871 4,871 -
84048 Signal Systems - - - 35,000
84052 Heavy Equipment 235,777 - - -
84061 Other Equipment 41,300 - - 100,000
86011 Capital Lease Payment 323,177 - - -
Total Capital Only 2,517,236 2,237,751 2,185,742 3,720,634
9000 Other Financing Uses
91201 To Municipal Ct Security 32,242 55,595 52,541 58,087
91226 To Miscellaneous Police 90,637 100,423 90,090 99,525
91231 To Odd Trust & Agency 50,280 - - -
91290 To FEMA 364,506 - - -
91298 To Wetland Research Ctr 203,109 248,128 222,734 249,262
91350 To Gen Capital Proj Fund 510,634 4,063,226 4,063,226 3,160,634
91351 To Capital Improvemnt Prg 4,250,000 2,850,000 2,850,000 4,690,000
91450 To Accrued Leave-General 357,000 357,000 357,000 2,351,520
91500 To Solid Waste Fund - - - 370,000
91550 To Internal Service Fnd 388,011 388,011 388,011 388,011
91552 To Warehouse Operations 44,436 44,436 44,436 44,436
Total Other Financing Uses 6,290,855 8,106,819 8,068,038 11,411,475
9900 Contingencies
99002 Unforeseen/New Initiative - 260,000 - 300,000
Total Contingencies - 260,000 - 300,000
TOTAL EXPENDITURES 86,443,128$ 96,025,398$ 94,906,376$ 108,256,539$
City of Baytown 76 FY19 Adopted Budget
City of Baytown 77 FY19 Adopted Budget
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.
City of Baytown 78 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 954,680$ 1,030,663$ 994,767$ 1,169,022$
71003 Part Time Wages 48,039 48,000 48,000 48,000
71009 Overtime 937 - - 500
71021 Health Insurance 84,552 97,974 97,974 129,547
71022 TMRS 171,026 185,301 178,987 212,572
71023 FICA 62,276 81,297 68,385 92,054
71028 Workers Compensation 1,316 1,443 1,383 1,638
71041 Allowances 19,200 19,200 19,200 27,200
Total Personnel Services 1,342,027 1,463,878 1,408,696 1,680,533
7200 Supplies
72001 Office Supplies 4,059 6,800 5,300 7,800
72002 Postage Supplies 108 6,600 6,600 6,600
72004 Printing Supplies 365 18,900 18,000 18,900
72007 Wearing Apparel 277 500 500 500
72041 Educational Supplies 1,651 2,500 4,000 4,000
72045 Computer Software Supply - 100 100 100
Total Supplies 6,461 35,400 34,500 37,900
7300 Maintenance
73041 Furniture/Fixtures Maint - 3,500 - 3,000
Total Maintenance - 3,500 - 3,000
7400 Services
74021 Special Services 19,518 39,500 36,700 36,700
74036 Advertising 2,437 6,000 8,000 8,000
74042 Education & Training 38,376 52,210 52,210 64,210
74054 Council Reimbursables - 1,000 1,000 1,000
74071 Association Dues 16,500 18,415 18,415 19,415
Total Services 76,831 117,125 116,325 129,325
Total Operating 1,425,319 1,619,903 1,559,521 1,850,758
8000 Capital Outlay
80001 Furniture & Equip <$5000 5,206 - - 10,600
Total Capital Outlay 5,206 - - 10,600
TOTAL DEPARTMENT 1,430,525$ 1,619,903$ 1,559,521$ 1,861,358$
1010 GENERAL ADMINISTRATION - SERVICE LEVEL BUDGET
City of Baytown 79 FY19 Adopted Budget
1030 FISCAL OPERATIONS – PROGRAM SUMMARY
Program Description
The Fiscal Operations Department consists of Accounting, Payroll, Treasury, Budgeting, and Purchasing. This Department is
responsible for administering the City’s fiscal affairs in accordance with applicable local, state and federal guidelines. The
Department manages the annual audit, annual budget and advises management on all aspects of financial planning and debt
management for the City. The Department is responsible for collection and disbursement of all City funds and implementation
of effective internal control systems for the City of Baytown. The Department also actively manages the City’s investment
portfolio in compliance with the Public Funds Investment Act (PFIA) and the City’s adopted investment policy.
Major Goals
•Ensure that all financial transactions are 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.
City of Baytown 80 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 1,094,626$ 1,265,162$ 1,162,889$ 1,302,308$
71003 Part Time Wages 41,383 39,294 38,008 39,150
71009 Overtime 4,092 17,607 1,761 16,586
71021 Health Insurance 199,754 194,860 194,860 226,327
71022 TMRS 194,660 228,317 207,186 236,385
71023 FICA 83,326 97,341 86,918 99,933
71028 Workers Compensation 2,825 1,751 1,613 1,800
71041 Allowances 10,801 10,800 10,799 10,800
Total Personnel Services 1,631,467 1,855,132 1,704,034 1,933,289
7200 Supplies
72001 Office Supplies 11,991 15,720 13,802 13,845
72002 Postage Supplies 5,479 7,035 5,666 7,035
72004 Printing Supplies 1,496 2,950 2,250 2,950
72007 Wearing Apparel 12 50 50 50
72016 Motor Vehicle Supplies 2,710 - - -
72021 Minor Tools 1,382 - - -
72041 Educational Supplies 1,520 750 355 750
Total Supplies 24,589 26,505 22,123 24,630
7300 Maintenance
73041 Furniture/Fixtures Maint - 2,500 750 2,500
73043 Motor Vehicles Maint 1,743 - - -
Total Maintenance 1,743 2,500 750 2,500
7400 Services
74011 Equipment Rental 7,512 8,512 7,542 8,544
74021 Special Services 383,504 434,834 444,834 395,234
74022 Audits 81,265 98,092 83,112 98,092
74023 Industrial Appraisal 35,000 37,000 37,000 37,000
74036 Advertising 2,411 7,601 7,601 5,101
74042 Education & Training 10,972 25,153 19,865 25,153
74071 Association Dues 2,387 3,042 3,042 3,230
Total Services 523,050 614,234 602,996 572,354
Total Operating 2,180,850 2,498,371 2,329,903 2,532,773
TOTAL DEPARTMENT 2,180,850$ 2,498,371$ 2,329,903$ 2,532,773$
1030 FISCAL OPERATIONS - SERVICE LEVEL BUDGET
City of Baytown 81 FY19 Adopted Budget
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 gives legal advice to officers and employees of the City relating to their
powers and duties in such capacities. Legal services provided by the department include drafting and negotiating contracts,
prosecuting violations of the transportation, health and penal codes as well as the Code of Ordinances, and representing and
coordinating the representation of the City in various civil matters ensuring that the rights and interests of the City are being
appropriately protected and pursued.
Major Goals
•Provide dependable legal advice to the City Council and to the Boards of Directors of BAWA, CCPD, FCPEMSD, and
MDD and their boards and commissions as well as the officers and employees of the City.
•Draft, review and negotiate legal instruments for City projects in order to achieve the desired project goals while ensuring
that the City’s interests are adequately protected.
•Represent the City, BAWA, CCPD, FCPEMSD, and MDD in legal proceedings in an effective, zealous manner.
•Prosecute all cases filed in Municipal Court.
•Remain current on state and federal laws and regulations applicable to the City, BAWA, CCPD, FCPEMSD, and MDD.
•Serve on the negotiating team in collective bargaining as well as in meet and confer.
Major Objectives
•Legal counsel
Support all legal opinions, whether written or oral, with case or statutory authority, as appropriate.
Ensure that all requests for written opinions are honored in a timely manner.
•Legal representation
Zealously represent the City, BAWA, CCPD, FCPEMSD, 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.
City of Baytown 82 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 539,620$ 587,355$ 576,117$ 593,802$
71009 Overtime 467 5,115 - 5,040
71011 Extra Help/Temporary - 5,500 2,764 -
71021 Health Insurance 63,414 65,316 65,316 71,850
71022 TMRS 96,441 107,237 103,243 108,436
71023 FICA 37,643 43,986 38,922 43,946
71028 Workers Compensation 706 800 762 802
71041 Allowances 9,601 9,600 9,599 11,100
Total Personnel Services 747,891 824,909 796,723 834,976
7200 Supplies
72001 Office Supplies 3,626 3,285 3,223 3,645
72002 Postage Supplies 606 1,000 828 1,000
72045 Computer Software Supply - 3,000 - 3,000
Total Supplies 4,232 7,285 4,051 7,645
7300 Maintenance
73046 Books - Maintenance 30,756 40,871 38,779 43,240
Total Maintenance 30,756 40,871 38,779 43,240
7400 Services
74021 Special Services 122,939 185,000 143,991 186,500
74042 Education & Training 12,182 25,059 23,354 25,248
74071 Association Dues 2,600 4,499 3,696 4,258
Total Services 137,721 214,558 171,041 216,006
7500 Sundry Charges
75051 Court Cost 723 4,000 3,765 4,000
Total Sundry & Other 723 4,000 3,765 4,000
Total Operating 921,322 1,091,623 1,014,359 1,105,867
TOTAL DEPARTMENT 921,322$ 1,091,623$ 1,014,359$ 1,105,867$
1060 LEGAL SERVICES - SERVICE LEVEL BUDGET
City of Baytown 83 FY19 Adopted Budget
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
•Expand enterprise asset management system (Cityworks)
•Expand enterprise content management system (Laserfiche)
•Expand and improve online Citizen services
•Upgrade Superion ERP (Finance v5.1 & Community 9.1)
Supported Sites: Site Address: Supported Sites: Site Address:
City Hall 2401 Market Street Utility Billing 2505 Market Street
Police Administration 3200 N. Main Street 911 Center 7800 N Main Street
Police Academy 203 E. Wye Drive Facilities 2101 Market Street
Police Substation 3530 Market Street Tech Garage 2511 ½ Cedar Bayou Road
Police Jail 3100 N. Main Street Parks Wetlands Center 1724 Market Street
Police CVT 307 S. Main Street Parks N.C. Foote Park 2428 West Main
Police Gun Range 3307 McLean Rd. Parks Nature Center 6213 Bayway Drive
Police Annex 3300 N. Main Street Pirate’s Bay Water Park 5300 East Road
Fire Administration 201 E. Wye Drive Parks Service Center 1210 Park Street
Fire Station 1 4123 Garth Road Parks Administration 2407 Market Street
Fire Station 2 2323 Market Street Parks Evergreen 1530 Evergreen Road
Fire Station 3 3311 Massey Tompkins Road Public Works Administration 2123 Market Street
Fire Station 4 910 E. Fayle Public Works Traffic 2103 Market Street
Fire Station 5 7210 Bayway Drive Public Works Central District Plant 1709 W. Main Street
Fire Station 6 10166 Pinehurst Drive Public Works East District Plant 3030 Ferry Road
Fire Station 7 7215 Eastpoint Blvd. Public Works West District Plant 1510 I-10 East
Library 1009 W. Sterling Avenue Public Works Northeast District Plant 8808 Needlepoint Road
EMS Station 109 S. Main Street Health Administration 220 W. Defee
Emergency Management 205 E. Wye Drive Health Animal Services 405 N. Robert Lanier Drive
Municipal Court 3120 N. Main Street Health Mosquito Control 806 W. Nazro Street
BAWA 7425 Thompson Road
City of Baytown 84 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 814,977$ 916,218$ 905,573$ 919,111$
71009 Overtime 10,547 15,000 6,000 15,000
71021 Health Insurance 147,966 152,404 152,404 167,650
71022 TMRS 153,045 173,255 169,753 175,013
71023 FICA 61,855 71,260 67,041 71,562
71028 Workers Compensation 5,393 6,521 6,210 6,541
71041 Allowances 46,799 50,400 50,393 50,400
Total Personnel Services 1,240,583 1,385,058 1,357,374 1,405,277
7200 Supplies
72001 Office Supplies 10,315 8,500 8,500 8,500
72002 Postage Supplies 103 250 100 250
72021 Minor Tools 3,248 4,000 4,000 4,000
Total Supplies 13,666 12,750 12,600 12,750
7300 Maintenance
73001 Land Maintenance - - - 19,000
73011 Buildings Maintenance 85,656 92,500 90,000 75,000
73027 Heat & Cool Sys Maint 9,050 18,600 20,000 23,600
73042 Machinery & Equip Maint 702,628 646,200 645,000 878,950
73043 Motor Vehicles Maint 46 - - -
73045 Radio & Testing Equipment 61,854 62,500 62,000 67,500
73055 Maintenance On Computers 155,633 165,500 165,000 190,816
Total Maintenance 1,014,868 985,300 982,000 1,254,866
7400 Services
74002 Electric Service 51,413 - 84,530 90,000
74011 Equipment Rental 440,101 458,000 430,000 480,000
74021 Special Services 18,736 47,000 35,000 30,000
74042 Education & Training 30,301 55,000 45,000 65,000
74071 Association Dues - 500 - 500
Total Services 540,552 560,500 594,530 665,500
Total Operating 2,809,668 2,943,608 2,946,504 3,338,393
TOTAL DEPARTMENT 2,809,668$ 2,943,608$ 2,946,504$ 3,338,393$
1070 INFORMATION TECHNOLOGY SERVICES - SERVICE LEVEL BUDGET
City of Baytown 85 FY19 Adopted Budget
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
City of Baytown 86 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 1,283,470$ 1,653,708$ 1,556,959$ 1,595,921$
71009 Overtime 13,358 5,250 30,619 15,000
71010 Election Worker 13,190 - - -
71021 Health Insurance 243,087 293,922 293,922 323,325
71022 TMRS 231,393 297,255 284,507 290,443
71023 FICA 93,458 122,619 109,527 116,159
71028 Workers Compensation 3,226 3,883 4,027 4,263
71041 Allowances 22,063 25,200 22,798 22,800
Total Personnel Services 1,903,245 2,401,837 2,302,359 2,367,911
7200 Supplies
72001 Office Supplies 4,388 5,000 5,000 7,100
72002 Postage Supplies 5,306 9,800 8,900 8,900
72004 Printing Supplies 7,900 10,435 10,435 10,132
72007 Wearing Apparel 1,318 2,200 2,191 3,423
72016 Motor Vehicle Supplies 7,728 6,000 8,686 9,000
72021 Minor Tools 557 800 800 1,200
72041 Educational Supplies 918 1,000 5,000 1,000
Total Supplies 28,115 35,235 41,012 40,755
7300 Maintenance
73041 Furniture/Fixtures Maint 11 9,125 8,056 4,000
73043 Motor Vehicles Maint 5,789 6,000 6,850 8,000
Total Maintenance 5,801 15,125 14,906 12,000
7400 Services
74021 Special Services 51,676 66,000 72,166 25,279
74036 Advertising 9,810 9,000 9,078 10,000
74042 Education & Training 14,235 26,000 25,445 37,490
74071 Association Dues 5,327 6,900 6,891 9,190
Total Services 81,049 107,900 113,580 81,959
Total Operating 2,018,209 2,560,097 2,471,857 2,502,625
8000 Capital Outlay
80001 Furniture & Equip <$5000 2,843 4,200 56 -
84043 Motor Vehicles - 52,000 53,277 -
Total Capital Outlay 2,843 56,200 53,333 -
TOTAL DEPARTMENT 2,021,052$ 2,616,297$ 2,525,190$ 2,502,625$
1080 PLANNING & DEVELOPMENT SERVICES - SERVICE LEVEL BUDGET
City of Baytown 87 FY19 Adopted Budget
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
•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.
City of Baytown 88 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 512,910$ 568,717$ 561,600$ 572,636$
71003 Part Time Wages 12,375 6,900 6,000 6,900
71009 Overtime 393 1,000 500 1,000
71011 Extra Help/Temporary 4,252 - - -
71021 Health Insurance 84,552 87,088 87,088 95,800
71022 TMRS 91,334 102,252 100,937 103,697
71023 FICA 38,171 42,204 39,759 41,824
71028 Workers Compensation 739 772 772 777
71041 Allowances 8,585 9,600 9,599 9,600
71043 Employee Incentives 1,980 3,500 2,500 3,500
Total Personnel Services 755,291 822,033 808,755 835,734
7200 Supplies
72001 Office Supplies 3,649 7,400 5,300 7,400
72002 Postage Supplies 1,101 2,500 1,800 2,100
72041 Educational Supplies 26,817 46,100 32,000 43,100
Total Supplies 31,567 56,000 39,100 52,600
7400 Services
74021 Special Services 72,299 151,100 110,000 121,000
74036 Advertising 2,424 10,000 7,000 10,000
74042 Education & Training 9,580 12,800 12,800 15,800
74071 Association Dues 6,696 4,000 3,675 4,325
Total Services 90,999 177,900 133,475 151,125
7500 Sundry Charges
75061 Medical - Preemployment 83 - - -
75064 Medical Services 27,055 30,355 30,355 87,500
Total Sundry & Other 27,138 30,355 30,355 87,500
Total Operating 904,995 1,086,288 1,011,685 1,126,959
TOTAL DEPARTMENT 904,995$ 1,086,288$ 1,011,685$ 1,126,959$
1140 HUMAN RESOURCES - SERVICE LEVEL BUDGET
City of Baytown 89 FY19 Adopted Budget
1170 CITY CLERK – PROGRAM SUMMARY
Program Description
The City Clerk Department maintains official City records, administers elections, issue birth and death certificates, assists
citizens and departments in search for information, responds to requests for public information, issues various permits,
processes recordations and serves as the City’s records manager, elections administrator, public information officer and local
registrar in accordance with 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.
•Process birth and death certificates in compliance with the State Law and local regulations and continue the migration of
the vital statistics office to a paperless program.
•Plan and process all city and special district agendas and minutes in compliance with State and Local regulations.
Major Objectives
•Complete the City’s General Election for the Mayor At-Large Position, and Special Election for Charter Amendments
and the Reauthorization of the Street Maintenance and Repair Sales and Use Tax.
•Administer the General Election for Single Member District Nos. One, Two and Three.
•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 and other Departments as
requested.
•Continue migration of the City Clerk’s Office to a paperless office through the 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.
City of Baytown 90 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 352,589$ 362,999$ 366,815$ 364,437$
71003 Part Time Wages 23,013 25,924 26,000 26,702
71009 Overtime 3,286 7,500 7,000 7,500
71021 Health Insurance 63,414 65,316 65,316 71,850
71022 TMRS 63,001 66,028 66,739 66,754
71023 FICA 27,956 29,323 30,036 29,421
71028 Workers Compensation 491 525 544 529
71041 Allowances 3,600 3,600 3,600 3,600
Total Personnel Services 537,351 561,215 566,050 570,793
7200 Supplies
72001 Office Supplies 5,086 11,000 11,000 11,000
72002 Postage Supplies 3,157 4,000 4,000 4,000
72004 Printing Supplies 4,973 5,000 5,000 5,000
Total Supplies 13,217 20,000 20,000 20,000
7300 Maintenance
73042 Machinery & Equip Maint 1,020 2,630 2,630 1,700
73046 Books - Maintenance 7,795 15,650 20,000 23,650
Total Maintenance 8,815 18,280 22,630 25,350
7400 Services
74021 Special Services 4,838 6,650 6,650 47,463
74036 Advertising 13,674 15,000 17,000 17,000
74042 Education & Training 8,724 10,300 10,300 10,300
74051 Non City Facility Rental 11,768 11,616 11,616 11,616
74070 Elections 56,428 65,000 65,000 65,000
74071 Association Dues 689 926 600 676
Total Services 96,120 109,492 111,166 152,055
7500 Sundry Charges
75051 Court Cost 1,453 1,500 3,000 3,000
Total Sundry & Other 1,453 1,500 3,000 3,000
Total Operating 656,955 710,487 722,846 771,198
TOTAL DEPARTMENT 656,955$ 710,487$ 722,846$ 771,198$
1170 CITY CLERK - SERVICE LEVEL BUDGET
City of Baytown 91 FY19 Adopted Budget
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.
City of Baytown 92 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 668,818$ 801,917$ 789,465$ 801,420$
71009 Overtime 13,138 18,000 18,000 18,000
71021 Health Insurance 169,104 174,176 174,176 191,600
71022 TMRS 120,325 145,350 144,455 146,614
71023 FICA 47,446 58,590 54,973 58,527
71028 Workers Compensation 3,074 4,502 4,423 4,528
71041 Allowances 3,877 3,600 5,400 5,400
Total Personnel Services 1,025,782 1,206,135 1,190,892 1,226,089
7200 Supplies
72001 Office Supplies 15,250 13,000 13,000 13,000
72002 Postage Supplies 14,045 24,500 24,500 22,500
72004 Printing Supplies 13,898 18,000 15,000 15,000
72007 Wearing Apparel 2,549 5,000 5,000 5,330
72016 Motor Vehicle Supplies 977 3,000 3,000 4,500
72021 Minor Tools 1,017 1,000 1,371 2,000
72026 Cleaning & Janitorial Sup 1,556 2,000 2,300 2,300
72041 Educational Supplies 341 1,205 1,200 1,205
Total Supplies 49,633 67,705 65,371 65,835
7300 Maintenance
73011 Buildings Maintenance 15,578 10,000 10,000 22,708
73027 Heat & Cool Sys Maint - 2,000 2,000 2,000
73041 Furniture/Fixtures Maint 686 2,000 2,000 2,000
73042 Machinery & Equip Maint 159 - - -
73043 Motor Vehicles Maint 1,178 2,000 2,000 2,500
Total Maintenance 17,601 16,000 16,000 29,208
7400 Services
74001 Communication - - - 6,415
74002 Electric Service 21,963 20,000 26,000 28,000
74011 Equipment Rental 15,046 12,298 12,298 12,298
74021 Special Services 39,212 105,407 104,470 68,375
74026 Janitorial Services 10,539 9,024 12,660 13,586
74042 Education & Training 11,499 16,250 13,900 14,850
74051 Non City Facility Rental 3,801 4,620 5,017 5,100
74071 Association Dues 1,614 2,847 2,847 2,897
Total Services 103,673 170,446 177,192 151,521
7500 Sundry Charges
75051 Court Cost 1,656 2,000 2,000 3,744
Total Sundry & Other 1,656 2,000 2,000 3,744
Total Operating 1,198,344 1,462,286 1,451,455 1,476,397
1171 COURT OF RECORD - SERVICE LEVEL BUDGET
City of Baytown 93 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
8000 Capital Outlay
80001 Furniture & Equip <$5000 9,413$ -$ -$ -$
84043 Motor Vehicles 95,723 - - -
Total Capital Outlay 105,136 - - -
TOTAL DEPARTMENT 1,303,480$ 1,462,286$ 1,451,455$ 1,476,397$
1171 COURT OF RECORD - SERVICE LEVEL BUDGET
City of Baytown 94 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages -$ 190,224$ 158,259$ 223,376$
71009 Overtime - 4,500 1,000 6,000
71021 Health Insurance - 43,544 43,544 59,875
71022 TMRS - 34,576 28,085 40,774
71023 FICA - 14,145 10,717 16,515
71028 Workers Compensation - 4,478 3,215 4,460
71041 Allowances - 1,500 1,500 -
Total Personnel Services - 292,967 246,320 351,000
7200 Supplies
72001 Office Supplies - 1,000 1,000 1,000
72007 Wearing Apparel - 3,350 3,350 3,700
72016 Motor Vehicle Supplies - 5,000 12,500 15,000
72021 Minor Tools - 17,500 17,500 24,000
72022 Fuel For Generators 562 12,000 12,000 12,000
72026 Cleaning & Janitorial Sup 5,805 9,050 9,050 9,050
Total Supplies 6,367 47,900 55,400 64,750
7300 Maintenance
73001 Land Maintenance - - - 60,000
73011 Buildings Maintenance 197,655 310,350 310,350 265,500
73027 Heat & Cool Sys Maint 33,018 35,000 35,000 35,000
73043 Motor Vehicles Maint - 9,000 9,000 10,500
Total Maintenance 230,673 354,350 354,350 371,000
7400 Services
74005 Natural Gas 17,523 17,800 20,668 21,000
74021 Special Services - 20,000 20,000 20,000
74026 Janitorial Services 29,472 46,000 46,000 46,000
74042 Education & Training - 7,000 7,000 8,000
74071 Association Dues - 250 250 500
Total Services 46,996 91,050 93,918 95,500
Total Operating 284,035 786,267 749,988 882,250
8000 Capital Outlay
80001 Furniture & Equip <$5000 - 7,250 7,250 3,200
83027 Heating & Cooling System 242,500 - - -
84043 Motor Vehicles - 95,700 95,700 31,000
Total Capital Outlay 242,500 102,950 102,950 34,200
TOTAL DEPARTMENT 526,535$ 889,217$ 852,938$ 916,450$
1180 CITY FACILITIES - SERVICE LEVEL BUDGET
This cost center provides funding to maintain city facilities.
City of Baytown 95 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71013 Accrual Pay -$ -$ -$ 747,237$
71043 Employee Incentives - 153,784 - 2,424,638
71081 Retired Employee Benefits 1,806,198 1,825,582 1,825,852 2,132,747
Total Personnel Services 1,806,198 1,979,366 1,825,852 5,304,622
7200 Supplies
72001 Office Supplies 6,733 14,500 14,500 14,500
72002 Postage Supplies 1,284 - - 1,500
72004 Printing Supplies - - - 1,500
Total Supplies 8,017 14,500 14,500 17,500
7300 Maintenance
73011 Buildings Maintenance (10,345) - - -
Total Maintenance (10,345) - - -
7400 Services
74001 Communication 692,251 871,320 871,320 906,600
74003 Street Lighting 943,476 983,329 983,329 1,116,035
74007 TWC Claims Paid 62,603 - - 75,000
74011 Equipment Rental 156,212 144,000 144,000 154,572
74021 Special Services 436,486 771,805 771,805 1,141,250
74029 Service Awards 51,557 65,200 65,200 65,200
74042 Education & Training 35,048 40,000 40,000 113,000
74071 Association Dues 4,975 7,000 7,000 7,000
74210 General Liability Ins 23,115 23,900 35,049 40,306
74211 K-9 Insurance 2,914 5,300 5,712 6,569
74220 Errors & Omissions 46,015 48,400 53,668 61,718
74230 Law Enforcement Liability 51,486 54,100 57,012 65,564
74240 Auto Liability 163,962 180,400 236,897 272,432
74241 Auto Collision 131,878 145,100 148,653 170,951
74242 Auto Catastrophic 4,200 4,620 - 4,620
74271 Mobile Equipment 22,585 23,715 25,973 29,869
74272 Real & Personal Property 228,910 251,800 295,913 340,300
74277 Flood Insurance 68,446 70,000 75,000 86,000
74280 Bonds 320 350 358 360
74281 Employee Fraud 4,531 4,800 4,933 5,180
74290 Misc Liability - 3,000 1,000 3,000
74295 Deductibles 72,899 135,000 115,000 135,000
74999 Perf Cont Energy Savings 94,222 97,049 97,049 99,960
Total Services 3,298,091 3,930,188 4,034,871 4,900,486
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.
City of Baytown 96 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7500 Sundry
75086 Interest Expense 39,646$ -$ -$ -$
Total Sundry 39,646 - - -
Total Operating 5,141,608 5,924,054 5,875,223 10,222,608
8000 Capital Outlay
80001 Furniture & Equip <$5000 49,007 - - -
81001 Land Purchase 1,767 - - -
86011 Capital Lease Payment 323,177 - - -
Total Capital Outlay 373,952 - - -
9900 Other Financing Uses
99002 Unforeseen/New Initiative - 260,000 - 300,000
Total Contingencies/Other - 260,000 - 300,000
TOTAL DEPARTMENT 5,515,559$ 6,184,054$ 5,875,223$ 10,522,608$
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.
City of Baytown 97 FY19 Adopted Budget
2000 POLICE – PROGRAM SUMMARY
Program Description
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, and the Communications Division. Each Bureau is led by an
Assistant Chief, while the Communications Division is led by a civilian administrator.
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 is responsible for investigating all crimes within the City limits of Baytown and consists of
Person Crime, Property Crime, Crime Scene Investigators, a Crime Analyst, Special Operations investigators and the
Property Room.
B) The Jail/Detention Division is responsible for the care and safety of all prisoners while incarcerated in the Municipal Jail.
C) The Support Services Division is responsible for the Baytown Police Department budget, all police facilities, equipment,
Fleet maintenance, all police department records and research and development.
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.
The Communications Division is a consolidated communications center responsible for dispatching all critical services
provided by the City of Baytown. The Division serves as the telecommunications interface between the public and all
emergency services, (Police, Fire, and EMS), as well as General Governmental services.
Major Goals
•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.
•Increase traffic enforcement and streamline the electronic ticket management program
•To actively solicit information and ideas from the public.
•Promote Baytown Crime Stoppers as well as the Campus Crime Stoppers programs.
•Promote community involvement in the Citizens Police Academy and Alumni programs.
•Reduce complaints against officers by conducting thorough internal affairs investigations.
•Thoroughly investigate all complaints against Department personnel in a timely manner.
•Promote and foster efficiency in Jail Operations related to the welfare of inmates as well as the processing and releasing
of inmates and their property.
•Increased enforcement of commercial vehicles through the CVE (Commercial Vehicle Enforcement Unit).
•Continue to move forward with technology, which assists in processing, identifying and accessing criminal information.
•Develop a higher degree of expertise of Detectives in the investigation of criminal offenses through updated and
advanced training.
•Emphasize and encourage better and more thorough crime scene investigation and physical evidence collection to
facilitate identifying the actor or what actually occurred.
•Increase the pressure on narcotics users, sellers and distributors through proactive enforcement and prosecution.
City of Baytown 98 FY19 Adopted Budget
2000 POLICE – PROGRAM SUMMARY
•Improve on career development and the quality of police supervision.
•Update policies and procedures to meet the standards of Best Practices as outlined by the State of Texas.
•Improve the productivity, efficiency, and delivery of customer service within the Communications Division
•Improve productivity and efficiency of 9-1-1 telecommunicators
•Continue to improve telecommunicators training needs for intermediate, advanced and Master Telecommunicator
TCOLE certifications
•Continue to provide lifesaving Emergency medical dispatcher program and training.
Major Objectives
•Always striving to enhance good public relations by exhibiting the heart of a servant to the public whom we have sworn
“To serve and protect.”
•Protect lives and property of all citizens equally, with our own lives if necessary, until justice prevails.
•Patrol the City with a positive attitude and a determined focus toward deterring and detecting crimes, and apprehending
those who commit crimes.
•Respond appropriately and professionally to all calls for police services.
•Utilize and be receptive to new techniques and methods of investigations by encouraging innovative and proactive
thinking of the investigators.
•Reduction of the fear of crime, assisted by all officers in the Department.
•Improvement of the Department image in the community.
•To raise awareness among the criminal element that crime will never be tolerated here and such acts will result in swift
apprehension and vigorous prosecution.
•Provide a more secure environment for the Citizens of Baytown and to enhance the quality of life in our City.
•Interface with the community and encourage the various community organizations to participate in the effort against
criminal activity.
City of Baytown 99 FY19 Adopted Budget
* 2025 Communications division reorganized under Police Department during FY2016.
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 15,754,970$ 16,513,376$ 16,726,566$ 16,605,503$
71003 Part Time Wages 93,918 105,880 100,000 142,526
71009 Overtime 495,762 667,590 671,000 667,590
71021 Health Insurance 2,430,870 2,525,552 2,525,552 2,778,200
71022 TMRS 2,853,828 3,040,506 3,100,325 3,071,512
71023 FICA 1,176,594 1,257,153 1,239,496 1,257,389
71028 Workers Compensation 275,585 312,880 310,867 311,664
71041 Allowances 10,201 10,200 10,201 10,200
71091 Prsnl Srvices Reimbursed (2,037) - - -
Total Personnel Services 23,089,692 24,433,137 24,684,007 24,844,584
7200 Supplies
72001 Office Supplies 29,598 26,758 26,758 26,758
72002 Postage Supplies 11,819 9,250 9,250 13,250
72004 Printing Supplies 7,123 9,500 9,500 8,700
72005 Animal Feed Supplies 1,714 3,720 3,720 4,200
72006 Clothing Allowance 24,839 29,300 29,300 29,900
72007 Wearing Apparel 128,252 126,945 130,245 150,695
72016 Motor Vehicle Supplies 425,353 504,260 474,260 504,260
72021 Minor Tools 115,557 132,739 132,739 139,040
72026 Cleaning & Janitorial Sup 13,110 12,280 12,280 13,360
72032 Medical Supplies 839 430 430 1,600
72036 Identification Supplies 65,437 62,998 62,998 71,736
72041 Educational Supplies 119,807 116,791 116,791 116,791
72045 Computer Software Supply 27,479 23,211 20,000 -
72061 Meeting Supplies 10,201 12,200 12,100 12,200
Total Supplies 981,127 1,070,382 1,040,371 1,092,490
7300 Maintenance
73001 Land Maintenance 36,900 36,060 36,061 40,050
73011 Buildings Maintenance 89,717 62,600 93,000 84,600
73027 Heat & Cool Sys Maint 25,003 19,147 19,147 19,147
73041 Furniture/Fixtures Maint 3,955 6,500 6,500 6,500
73042 Machinery & Equip Maint 41,457 96,932 96,932 134,631
73043 Motor Vehicles Maint 224,298 231,500 251,500 256,500
73046 Books - Maintenance 1,738 3,050 3,050 3,050
73053 Vehicle Repair-Collision (6,104) - - -
Total Maintenance 416,963 455,789 506,190 544,478
7400 Services
74001 Communication 7,672 14,533 10,300 1,133
74002 Electric Service 106,798 117,576 99,714 106,000
74004 Water & Sewer 2,582 1,500 2,500 2,500
74005 Natural Gas 3,329 3,900 3,923 4,300
74011 Equipment Rental 2,620 38,720 38,720 73,720
2000 POLICE - SERVICE LEVEL BUDGET *
City of Baytown 100 FY19 Adopted Budget
* 2025 Communications division reorganized under Police Department during FY2016.
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
74021 Special Services 14,807$ 16,997$ 16,997$ 13,147$
74026 Janitorial Services 44,975 48,487 51,246 48,487
74031 Wrecker Service 4,840 5,400 5,400 5,400
74036 Advertising 2,560 3,500 3,500 3,500
74042 Education & Training 126,591 154,458 154,458 191,853
74045 In-State Investigatv Trvl 4,693 5,038 5,038 5,038
74047 Support Of Prisoners 48,828 62,562 62,562 62,562
74071 Association Dues 4,864 7,496 7,496 9,061
74082 Confidential 16,161 21,000 21,000 21,000
74123 Instructor Fees 1,000 1,000 1,000 1,000
Total Services 392,318 502,167 483,854 548,701
7500 Sundry Charges
75061 Medical - Preemployment 4,800 7,300 7,300 6,300
75064 Medical Services 5,307 11,500 11,500 11,500
Total Sundry Charges 10,107 18,800 18,800 17,800
Total Operating 24,890,206 26,480,275 26,733,222 27,048,053
8000 Capital Outlay
80001 Furniture & Equip <$5000 13,754 - - -
84042 Machinery & Equipment 136,458 29,370 29,370 -
84043 Motor Vehicles 596,915 837,690 807,690 821,960
84061 Other Equipment 1,300 - - -
Total Capital Outlay 748,428 867,060 837,060 821,960
TOTAL DEPARTMENT 25,638,634$ 27,347,335$ 27,570,282$ 27,870,013$
2000 POLICE - SERVICE LEVEL BUDGET *
City of Baytown 101 FY19 Adopted Budget
2020 FIRE – PROGRAM SUMMARY
Program Description
The Baytown Fire Department is an all-hazard risk management agency that is divided into four major components:
Administration, Operations, Logistics, and Planning. Each section consists of divisions: Administrative/Support, Emergency
Response, Emergency Medical Services, Risk Reduction, Emergency Management, Training, and Logistics.
Administration 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.
Fire Operations is responsible for providing high quality, high value emergency and non-emergency services in a prompt,
professional, compassionate manner and for providing public education on fire and life safety issues. Emergency Response
Division personnel provide the following services to the citizens and visitors of Baytown: fire and life safety education, fire
suppression, emergency medical services, homeland security preparation and response, hazardous materials responses,
technical rescue services, water rescue services and a variety of other emergency and non-emergency services. The
fundamental and unique mission of the Baytown Fire Department Emergency Medical Services Division (EMS) is to develop
and continually improve our medical care system to ensure high quality patient care and appropriate response in emergency
situations. The EMS Division is a customer (patient) based service comprised of men and women who are dedicated to
providing the highest level and quality of medical care to our customers – the residents, visitors and guests of our great city,
regardless of their circumstances. The EMS Division is responsible for providing the highest quality education for individuals
who provide emergency medical services.
Planning is responsible for community risk reduction and emergency management. This Risk Reduction 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 Risk
Management 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 Emergency
Management Division coordinates all City-wide planning, preparation, mitigation, response for major incidents, disasters,
homeland security issues, communicable disease outbreaks and unclassified terrorism threats. As the primary community-
wide warning point, the Division operates, manages and maintains several community emergency warning systems including:
the federally licensed AM 1610 low-powered Emergency Radio System, the Swiftreach multimedia warning portal, manage
the State of Texas Emergency Assistance Registry (STEAR), 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. Emergency Management responsibilities also include; managing, with industry, the Local Emergency Planning
Committee (LEPC) Superfund Amendments and Reauthorization Act (SARA) mandated community hazardous materials
planning, community awareness and education committee; development, review, and maintenance of the City’s Emergency
Operations Plan and associated annexes; maintenance and upgrades to the Emergency Operations Center; serving as the
reporting and record keeping point for Tier II reports for industry manufacturers and providers; and coordinating FEMA and
Homeland Security Grants, pre-and post-disaster federal and state funding, and facility hardening project. Since 2011 the
EM Division has been regulating all custodial care facilities in which three or more people reside and receive care. Annually,
the Division conducts comprehensive reviews of the emergency plans for these facilities, issues facility permits and helps to
maintain and improve those procedures for their residents. Finally, the Division reviews plans for new pipelines that transport
regulated hazardous materials to ensure compliance with City and federal hazmat regulations and reviews applications for oil
and gas wells to ensure their emergency plans meet requirements set forth in City ordinance.
Logistics has the responsibility for training of response personnel and critical issues dealing with fleet and facilities. The
management of our fleet services maintenance building and fire stations along with the management of repairs and the
periodic maintenance on the entire department’s apparatus are major responsibilities. The training 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.
City of Baytown 102 FY19 Adopted Budget
2020 FIRE – PROGRAM SUMMARY
Major Goals
•Provide prompt, efficient out of hospital care to the level required to reduce pain and suffering.
•Prevent death from sudden cardiac arrest and medical emergencies.
•Prevent all fire deaths.
•Prevent property losses from fire.
•Prevent damage from natural and man-made disasters.
•Prevent negative economic community impact.
•Prevent acts of terrorism within the community.
•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
•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.
•Improve survivability rate of cardiac arrest patients, influenced by community CPR training and Public Access
Defibrillators program.
•Aggressively work to prevent hazardous conditions.
•Consistently respond promptly to all requests for emergency services.
•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.
•Actively pursue International Accreditation starting with a Fire Department Community Driven Strategic Plan.
•Maintain an ISO rating of 1 for the City of Baytown.
•Maintain current (6 month age) citizen evacuation registry
•Complete 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 two community-wide disaster preparedness outreach programs.
•Create and deliver Emergency Management 101 courses select audiences.
•Coordinate design and delivery of at least one 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 Swiftreach prior to 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.
City of Baytown 103 FY19 Adopted Budget
** 2030 Emergency Management division reorganized under Fire Department during FY2016.
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 12,820,664$ 13,187,697$ 13,527,697$ 13,319,722$
71009 Overtime 1,117,487 1,592,749 936,528 1,039,833
71021 Health Insurance 1,728,032 1,828,848 1,828,848 2,034,661
71022 TMRS 2,475,612 2,637,543 2,641,638 2,606,731
71023 FICA 1,018,239 1,087,147 1,049,033 1,059,896
71028 Workers Compensation 218,154 258,049 251,445 253,277
71041 Allowances 175,277 166,800 219,981 315,000
71091 Prsnl Srvices Reimbursed (12,365) - (1,435) -
Total Personnel Services 19,541,099 20,758,833 20,453,735 20,629,120
7200 Supplies
72001 Office Supplies 19,046 21,928 18,269 21,928
72002 Postage Supplies 8,427 10,450 6,041 7,450
72004 Printing Supplies 3,577 6,700 4,377 6,700
72006 Clothing Allowance 3,637 4,920 4,920 4,920
72007 Wearing Apparel 109,845 218,520 217,062 225,120
72011 Disaster Supplies 12,205 15,120 14,795 15,120
72016 Motor Vehicle Supplies 106,729 204,000 124,775 154,000
72021 Minor Tools 8,720 19,410 19,155 35,210
72026 Cleaning & Janitorial Sup 15,644 15,500 15,267 16,500
72031 Chemical Supplies 4,870 15,000 14,931 18,000
72032 Medical Supplies 198,341 218,869 217,511 218,869
72036 Identification Supplies 776 600 797 600
72041 Educational Supplies 105,728 91,100 100,709 93,600
72045 Computer Software Supply 6,322 700 480 700
72061 Meeting Supplies 338 1,200 1,518 1,200
Total Supplies 604,205 844,017 760,607 819,917
7300 Maintenance
73001 Land Maintenance 12,568 13,205 13,762 17,305
73011 Buildings Maintenance 88,347 68,600 80,291 83,100
73027 Heat & Cool Sys Maint 17,756 10,350 16,812 10,350
73039 Miscellaneous Maint 8,476 - - -
73041 Furniture/Fixtures Maint - - - 19,200
73042 Machinery & Equip Maint 39,137 53,500 45,285 251,814
73043 Motor Vehicles Maint 292,504 238,000 322,302 243,000
73045 Radio & Testing Equipment 3,889 5,500 3,600 5,500
73048 Signal Systems Maint 24,444 28,000 26,512 28,000
Total Maintenance 487,121 417,155 508,564 658,269
7400 Services
74001 Communication 8,643 17,500 16,000 17,500
74002 Electric Service 93,343 86,369 94,413 101,000
2020 FIRE - SERVICE LEVEL BUDGET **
City of Baytown 104 FY19 Adopted Budget
** 2030 Emergency Management division reorganized under Fire Department during FY2016.
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
74005 Natural Gas 10,160$ 14,100$ 16,310$ 17,400$
74011 Equipment Rental 2,295 4,500 3,100 3,400
74020 Outside Contracts 46,545 138,008 137,452 99,833
74021 Special Services 34,590 43,176 42,287 42,176
74026 Janitorial Services 15,036 17,401 18,084 18,159
74042 Education & Training 98,235 74,000 72,759 74,000
74071 Association Dues 8,092 9,872 9,954 10,372
Total Services 316,939 404,926 410,359 383,840
Total Operating 20,949,363 22,424,931 22,133,265 22,491,146
8000 Capital Outlay
80001 Furniture & Equip <$5000 96,544 32,800 32,800 7,500
82011 Building & Improvements - 30,000 - 150,000
84042 Machinery & Equipment 17,931 279,532 279,532 -
84043 Motor Vehicles - 5,000 5,000 190,600
84047 Computer Software - 4,871 4,871 -
Total Capital Outlay 114,475 352,203 322,203 348,100
TOTAL DEPARTMENT 21,063,838$ 22,777,134$ 22,455,468$ 22,839,246$
2020 FIRE - SERVICE LEVEL BUDGET **
City of Baytown 105 FY19 Adopted Budget
3000 PUBLIC WORKS ADMINISTRATION – PROGRAM SUMMARY
Program Description
The administrative support staff maintains service and maintenance records for Public Works/Utilities. The support staff is
also responsible for handling all personnel related duties such as time keeping, payroll change forms and all clerical related
duties necessary for the Director of Public Works and both Assistant Directors. The staff responds to residents’ needs both in
person and by telephone; and maintains excellent customer service. The support staff is responsible for dispatching work
orders to the field crews via work order system and also acts as a liaison among the field crews, citizens and supervisors. The
support staff ensures all purchases made are in compliance with the budget as well as monitoring contracts to ensure
expenditures 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 employee data for all Public Works employees.
•Monitor customer satisfaction reports and provide above average customer service at all levels.
City of Baytown 106 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 193,936$ 250,784$ 232,475$ 246,011$
71009 Overtime 1,486 1,500 1,500 1,500
71021 Health Insurance 31,707 43,544 43,544 47,900
71022 TMRS 34,917 45,099 41,946 44,644
71023 FICA 14,341 18,680 16,846 18,270
71028 Workers Compensation 252 337 308 330
71041 Allowances 3,600 3,600 3,600 3,600
Total Personnel Services 280,239 363,544 340,219 362,255
7200 Supplies
72001 Office Supplies 17,072 18,000 18,000 18,000
72002 Postage Supplies 38 400 400 400
72007 Wearing Apparel - 325 325 1,300
72021 Minor Tools 13 - - -
72026 Cleaning & Janitorial Sup 11,215 11,000 11,000 11,000
72032 Medical Supplies 3 400 400 400
72041 Educational Supplies - 250 250 250
Total Supplies 28,341 30,375 30,375 31,350
7300 Maintenance
73001 Land Maintenance - - - 12,395
73011 Buildings Maintenance 20,921 27,000 27,000 14,605
73027 Heat & Cool Sys Maint 4,939 8,000 8,000 8,000
Total Maintenance 25,860 35,000 35,000 35,000
7400 Services
74002 Electric Service 35,111 38,523 32,966 40,000
74005 Natural Gas 3,697 4,900 4,209 4,900
74026 Janitorial Services 9,949 11,000 11,000 11,000
74042 Education & Training 6,642 13,000 13,000 13,000
74071 Association Dues 528 400 400 450
Total Services 55,927 67,823 61,575 69,350
Total Operating 390,367 496,742 467,169 497,955
8000 Capital Outlay
80001 Furniture & Equip <$5000 - 2,950 2,950 -
82011 Building & Improvements - 17,000 17,000 -
Total Capital Outlay - 19,950 19,950 -
TOTAL DEPARTMENT 390,367$ 516,692$ 487,119$ 497,955$
3000 PUBLIC WORKS ADMINISTRATION - SERVICE LEVEL BUDGET
City of Baytown 107 FY19 Adopted Budget
3010 STREETS – PROGRAM SUMMARY
Program Description
The Streets Division operates concrete crews responsible for the maintenance and repair of concrete streets, sidewalks,
medians, driveways, curbs and gutters. Additional responsibilities include the daily operation of the concrete delivery
program, which provides concrete for all other city departments.
Major Goals
•Respond to citizen’s service request in a timely manner.
•Increase the productivity of the concrete crew by cross training personnel.
•Increase preventive repairs on streets.
•Repair/Replace sidewalks, driveways, curbs & gutters, streets within reasonable and acceptable time frame.
Major Objectives
•Schedule workload more efficiently.
•Increase accountability for the quality of work.
•Improve Customer Service.
•Restore property to same or better conditions.
City of Baytown 108 FY19 Adopted Budget
*The Drainage division has been merged into the Storm Water Utility Fund during FY16.
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 814,077$ 763,278$ 788,807$ 754,443$
71009 Overtime 59,027 35,000 65,000 65,000
71021 Health Insurance 179,673 185,062 185,062 203,575
71022 TMRS 154,846 140,895 153,908 145,553
71023 FICA 63,610 56,787 62,347 59,742
71028 Workers Compensation 32,403 31,856 34,151 32,788
71091 Prsnl Srvices Reimbursed (458) - - -
Total Personnel Services 1,303,177 1,212,878 1,289,275 1,261,101
7200 Supplies
72007 Wearing Apparel 6,574 6,000 8,000 8,000
72016 Motor Vehicle Supplies 58,278 45,000 45,000 45,000
72021 Minor Tools 6,513 5,650 6,790 5,650
72031 Chemical Supplies 1,974 3,000 1,000 1,000
Total Supplies 73,338 59,650 60,790 59,650
7300 Maintenance
73025 Streets Sidewalks & Curbs 274,489 200,000 200,000 590,000
73043 Motor Vehicles Maint 113,451 111,500 111,500 111,500
Total Maintenance 387,940 311,500 311,500 701,500
7400 Services
74021 Special Services 27,501 30,000 30,000 30,000
74042 Education & Training 8,414 8,000 8,700 8,000
Total Services 35,915 38,000 38,700 38,000
Total Operating 1,800,370 1,622,028 1,700,265 2,060,251
8000 Capital Outlay
83025 Streets Sidewalks & Curbs 305,533 390,000 390,000 -
84042 Machinery & Equipment - - - 11,000
84043 Motor Vehicles - 62,000 62,000 34,000
Total Capital Outlay 305,533 452,000 452,000 45,000
TOTAL DEPARTMENT 2,105,903$ 2,074,028$ 2,152,265$ 2,105,251$
3010 STREETS - SERVICE LEVEL BUDGET
City of Baytown 109 FY19 Adopted Budget
3020 TRAFFIC CONTROL – PROGRAM SUMMARY
Program Description
The Traffic Control Operations Division receives and investigates traffic requests and recommends the installation and
removal of traffic control devices in conformance with the latest revision of the Texas Manual of Uniform Traffic Control
Devices. This division also installs, maintains and repairs all traffic control devices. These devices include traffic signals,
flashing beacons, street signs, barricades and pavement markings. Traffic studies performed include turning movement
counts, 24-hour volume counts, collision diagrams, speed studies and delay studies.
Major Goals
•Improve the safety and efficiency of the street system by the timely maintenance and installation of approved traffic
control devices.
•Assist other departments/divisions in the application of signs and markings to provide information and direction for
parking and access to city facilities.
•Review of existing traffic controls to ensure continuing applicability through the course of the City’s ever-changing
demands.
•Provide timely response for the repair of traffic control devices giving priority to regulatory signs and traffic signals.
Major Objectives
•Improve sign maintenance criteria.
•Continue street marker replacement to meet MUTCD mandate.
•Retro Reflectivity Sign Replacement
City of Baytown 110 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 422,929$ 415,792$ 446,910$ 533,601$
71009 Overtime 26,756 25,000 25,000 25,000
71021 Health Insurance 110,974 114,303 114,303 143,700
71022 TMRS 78,019 77,801 84,818 99,264
71023 FICA 32,785 32,765 35,083 41,489
71028 Workers Compensation 9,864 10,173 10,876 12,823
Total Personnel Services 681,326 675,834 716,990 855,877
7200 Supplies
72007 Wearing Apparel 3,510 3,500 3,500 4,200
72016 Motor Vehicle Supplies 12,140 21,000 18,000 20,000
72021 Minor Tools 9,794 5,000 5,000 8,500
72026 Cleaning & Janitorial Sup 296 500 500 500
72056 Street Marking Supplies 8,426 10,000 10,000 10,000
Total Supplies 34,166 40,000 37,000 43,200
7300 Maintenance
73011 Buildings Maintenance 5,710 2,500 5,000 5,000
73025 Streets Sidewalks & Curbs 155 - - -
73028 Electrical Maintenance 73,692 85,000 85,000 85,000
73042 Machinery & Equip Maint 2,618 3,000 3,000 3,000
73043 Motor Vehicles Maint 18,083 43,000 28,000 31,000
73044 Street Signs Maint 87,774 100,000 100,000 120,000
73048 Signal Systems Maint 99,476 110,000 110,000 110,000
73049 Barricades Maint - 4,000 4,000 4,000
Total Maintenance 287,506 347,500 335,000 358,000
7400 Services
74002 Electric Service 80,771 93,141 76,476 80,000
74021 Special Services 719 15,000 15,000 15,000
74042 Education & Training 14,936 14,000 14,000 15,000
Total Services 96,427 122,141 105,476 110,000
Total Operating 1,099,425 1,185,475 1,194,466 1,367,077
8000 Capital Outlay
84042 Machinery & Equipment 26,599 - - -
84043 Motor Vehicles - 30,000 29,340 72,000
84048 Signal Systems - - - 35,000
Total Capital Outlay 26,599 30,000 29,340 107,000
TOTAL DEPARTMENT 1,126,023$ 1,215,475$ 1,223,806$ 1,474,077$
3020 TRAFFIC CONTROL - SERVICE LEVEL BUDGET
City of Baytown 111 FY19 Adopted Budget
3030 ENGINEERING – PROGRAM SUMMARY
Program Description
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 II 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.
City of Baytown 112 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 673,348$ 705,827$ 693,795$ 697,104$
71009 Overtime 5,402 12,000 9,000 12,000
71021 Health Insurance 105,690 108,860 108,860 119,750
71022 TMRS 120,345 127,967 125,432 127,332
71023 FICA 49,454 52,566 50,487 52,166
71028 Workers Compensation 1,583 1,692 1,646 1,668
71041 Allowances 7,200 7,200 7,199 7,200
Total Personnel Services 963,022 1,016,112 996,419 1,017,220
7200 Supplies
72001 Office Supplies 6,885 9,219 9,219 9,219
72002 Postage Supplies 215 1,300 500 750
72004 Printing Supplies 483 500 500 500
72007 Wearing Apparel 1,164 1,100 1,100 1,200
72016 Motor Vehicle Supplies 7,656 12,000 12,000 12,000
72021 Minor Tools 681 1,000 1,000 1,400
72045 Computer Software Supply 3,360 6,669 6,669 5,119
72061 Meeting Supplies 982 1,000 1,000 1,000
Total Supplies 21,426 32,788 31,988 31,188
7300 Maintenance
73042 Machinery & Equip Maint 1,558 - - -
73043 Motor Vehicles Maint 4,316 10,000 10,000 10,000
Total Maintenance 5,875 10,000 10,000 10,000
7400 Services
74021 Special Services 97 25,000 - 10,000
74042 Education & Training 2,787 7,185 7,185 8,300
74071 Association Dues 875 1,297 1,297 1,277
Total Services 3,759 33,482 8,482 19,577
Total Operating 994,082 1,092,382 1,046,889 1,077,985
TOTAL DEPARTMENT 994,082$ 1,092,382$ 1,046,889$ 1,077,985$
3030 ENGINEERING - SERVICE LEVEL BUDGET
City of Baytown 113 FY19 Adopted Budget
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 Control. 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 control (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 control, 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 Control Shelter
and Adoption Center.
City of Baytown 114 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 1,399,087$ 1,597,882$ 1,562,482$ 1,817,937$
71003 Part Time Wages 19,008 14,500 24,000 30,400
71009 Overtime 22,957 31,189 24,000 67,328
71021 Health Insurance 295,932 326,580 326,580 419,125
71022 TMRS 253,824 291,825 285,174 339,562
71023 FICA 105,271 121,087 114,891 141,172
71028 Workers Compensation 8,348 9,585 9,359 11,696
71041 Allowances 24,831 25,200 25,162 25,200
Total Personnel Services 2,129,258 2,417,848 2,371,648 2,852,420
7200 Supplies
72001 Office Supplies 23,508 24,400 25,000 27,500
72002 Postage Supplies 7,286 7,450 7,250 7,600
72004 Printing Supplies 6,946 6,100 5,900 6,650
72005 Animal Feed Supplies 521 2,805 1,000 2,805
72007 Wearing Apparel 4,691 5,580 5,400 7,180
72016 Motor Vehicle Supplies 33,460 47,468 39,268 51,100
72021 Minor Tools 20,020 19,336 20,000 30,712
72026 Cleaning & Janitorial Sup 15,111 15,250 15,100 15,450
72031 Chemical Supplies 91,754 98,517 98,000 164,000
72032 Medical Supplies 709 2,650 2,500 18,000
72045 Computer Software Supply 6,885 7,000 7,000 35,700
Total Supplies 210,890 236,556 226,418 366,697
7300 Maintenance
73011 Buildings Maintenance 25,674 15,500 14,000 102,500
73027 Heat & Cool Sys Maint 23,645 5,600 13,100 7,600
73041 Furniture/Fixtures Maint - 250 200 250
73042 Machinery & Equip Maint 1,585 4,500 4,250 4,500
73043 Motor Vehicles Maint 22,294 24,750 22,500 29,000
Total Maintenance 73,197 50,600 54,050 143,850
7400 Services
74001 Communication 41 - - -
74002 Electric Service 35,664 40,040 33,267 45,000
74005 Natural Gas 4,837 6,600 5,254 5,700
74011 Equipment Rental 3,280 5,000 4,500 5,000
74021 Special Services 49,325 80,500 80,500 45,000
74026 Janitorial Services 4,142 5,440 6,000 7,000
74042 Education & Training 15,303 21,650 16,000 35,850
74051 Non City Facility Rental 7,535 9,036 9,880 10,800
74056 Vacant Lot Cleaning 166,249 200,000 200,000 200,000
74058 Landfill Fees 83,278 99,000 98,000 119,000
74071 Association Dues 3,778 6,360 3,800 5,050
Total Services 373,432 473,626 457,201 478,400
4000 PUBLIC HEALTH - SERVICE LEVEL BUDGET
City of Baytown 115 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7500 Sundry Charges
75051 Court Cost 5,317$ 6,000$ 5,000$ 5,000$
Total Sundry & Other 5,317 6,000 5,000 5,000
7700 Miscellaneous
77109 Bytn Beauti Adv Comm-Bbac 1,083 - - -
Total Miscellaneous 1,083 - - -
Total Operating 2,793,177 3,184,630 3,114,317 3,846,367
8000 Capital Outlay
80001 Furniture & Equip <$5000 25,705 850 812 -
82011 Building & Improvements - - - 2,000,000
84043 Motor Vehicles 38,589 - - 60,000
Total Capital Outlay 64,295 850 812 2,060,000
TOTAL DEPARTMENT 2,857,472$ 3,185,480$ 3,115,129$ 5,906,367$
4000 PUBLIC HEALTH - SERVICE LEVEL BUDGET
City of Baytown 116 FY19 Adopted Budget
City of Baytown 117 FY19 Adopted Budget
5000 PARKS & RECREATION – PROGRAM SUMMARY
Program Description
The Parks and Recreation Department is responsible for the direction, supervision, operation and maintenance of fifty -one
parks, comprising more than 1,282.76 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, Jenkins Park Splash Deck, two skate parks, a Bark Park and rental facilities. In addition, the Department
maintains the Bayland Waterfront Marina and three Boat Launching Facilities. 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 4th 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 shelter 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.
The department operates the Aquatics enterprise fund for the Pirates Bay Water Park and Calypso Cove. The facilities require
four full time employees and over 350 part time employees including life guards, concession workers, ticket takers and
maintenance personnel. Revenue from both facilities more than pays for the maintenance and operations of the two plants.
The major goals set by the City Council Goals and Implementation Plan lay within the scope of this department including
Community Reputation and Image, Infrastructure and Mobility, Community Amenities, and Operational Excellence.
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 City Council’s Goals Implementation 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.
City of Baytown 118 FY19 Adopted Budget
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 8 weeks and Slope
Mowing at 8 weeks.
•Increase scope of weed control programs on medians and right of ways.
•Provide increased information to media and make regular presentations to community group
•Continue tree/shrub nursery operations, plant at least 50 sizable trees in parks, and provide over 1,400 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.
City of Baytown 119 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 1,989,166$ 2,207,382$ 2,183,950$ 2,275,806$
71003 Part Time Wages 240,961 367,755 352,000 367,556
71009 Overtime 73,815 178,118 168,657 202,315
71021 Health Insurance 486,174 544,300 544,300 634,675
71022 TMRS 362,225 420,437 419,848 442,933
71023 FICA 167,145 200,771 202,192 209,310
71028 Workers Compensation 89,134 119,706 118,252 122,852
71041 Allowances 6,000 6,000 6,000 8,400
Total Personnel Services 3,414,620 4,044,469 3,995,199 4,263,847
7200 Supplies
72001 Office Supplies 14,757 14,000 13,500 17,400
72002 Postage Supplies 491 1,200 1,260 1,200
72004 Printing Supplies 7,304 8,000 7,240 8,000
72007 Wearing Apparel 13,324 16,835 16,500 18,433
72016 Motor Vehicle Supplies 111,150 102,922 115,000 116,650
72019 Supplies Purch For Resale 31,299 24,000 22,000 24,000
72021 Minor Tools 21,678 26,261 25,500 27,061
72026 Cleaning & Janitorial Sup 43,769 40,399 41,500 43,999
72031 Chemical Supplies 52,466 58,051 58,000 59,068
72032 Medical Supplies 9 100 100 -
72041 Educational Supplies 112,141 151,522 151,331 184,966
72045 Computer Software Supply 2,072 1,512 1,680 11,550
72046 Botanical Supplies 17,439 23,333 24,000 26,288
Total Supplies 427,899 468,135 477,611 538,615
7300 Maintenance
73001 Land Maintenance 39,850 52,536 45,000 224,301
73011 Buildings Maintenance 66,082 62,751 71,000 73,280
73012 Docks & Piers Maintenance - 600 600 600
73013 Recreation Equip Maint 29,182 35,082 35,000 37,333
73022 Sanitary Sewers Maint 675 1,200 675 1,200
73025 Streets Sidewalks & Curbs 7,447 37,700 37,000 37,700
73027 Heat & Cool Sys Maint 14,033 3,500 3,600 5,000
73028 Electrical Maintenance 56,032 49,100 58,500 59,106
73041 Furniture/Fixtures Maint - 100 100 -
73042 Machinery & Equip Maint 10,249 10,500 12,500 14,100
73043 Motor Vehicles Maint 131,766 157,267 145,000 157,467
73044 Street Signs Maint 4,774 4,450 4,500 5,050
73049 Barricades Maint - 1,500 1,500 1,500
Total Maintenance 360,090 416,286 414,975 616,637
7400 Services
74001 Communication - - 1,187 -
74002 Electric Service 168,302 192,764 160,567 170,000
5000 PARKS & RECREATION - SERVICE LEVEL BUDGET
City of Baytown 120 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
74005 Natural Gas 21,949$ 22,200$ 26,970$ 27,600$
74011 Equipment Rental 38,882 60,182 56,000 77,229
74021 Special Services 307,488 515,036 528,192 386,023
74036 Advertising 19,863 17,300 20,000 35,000
74042 Education & Training 15,210 3,840 14,522 26,775
74051 Non City Facility Rental 195 - - -
74058 Landfill Fees 9,596 15,250 18,000 16,775
74071 Association Dues 2,880 4,468 3,935 4,345
74123 Instructor Fees 15,499 20,000 18,000 18,000
Total Services 599,864 851,040 847,373 761,747
7500 Sundry Charges
77106 Little League Light Contr 12,000 12,000 12,000 12,000
Total Sundry & Other 12,000 12,000 12,000 12,000
Total Operating 4,814,473 5,791,930 5,747,158 6,192,846
8000 Capital Outlay
80001 Furniture & Equip <$5000 95,185 50,000 57,903 -
83039 Other Improvements - 115,000 115,000 -
84042 Machinery & Equipment 46,045 149,565 149,565 79,765
84043 Motor Vehicles 77,743 17,973 21,626 54,009
84052 Heavy Equipment 235,777 - - -
84061 Other Equipment 40,000 - - 100,000
Total Capital Outlay 494,751 332,538 344,094 233,774
TOTAL DEPARTMENT 5,309,224$ 6,124,468$ 6,091,252$ 6,426,620$
5000 PARKS & RECREATION - SERVICE LEVEL BUDGET
City of Baytown 121 FY19 Adopted Budget
6000 STERLING MUNICIPAL LIBRARY – PROGRAM SUMMARY
Program Description
The mission of this department is to provide a program of public library service which makes resources
available to the citizens for: life-long learning; access to information; a rich and satisfying leisure life.
Major Goals
•The staff of Sterling Municipal Library will provide cost-effective stewardship of community
resources.
•The staff of Sterling Municipal Library will provide our customers with exceptional service and
unique experiences that will consistently exceed their expectations. Staff will surprise and delight
patrons when they visit the library, when they call of on the phone, and when they visit our website.
•The staff of Sterling Municipal Library will ensure that Sterling Municipal Library is a source of
civic pride for the community of Baytown.
•The staff of Sterling Municipal Library will create an organization that has a positive and distinct
impact on the community.
Major Objectives
•Providing access to physical and digital collections and services that support leisure and learning
•Providing physical and digital collections that chronicle Baytown’s history
•Engaging in thoughtful selection and targeted marketing of library materials to minimize the cost
per item circulation
•Providing expert support in connecting information seekers with relevant resources
•Providing expert support in connecting customers with relevant and emerging technologies
•Engaging in thoughtful analysis of staff levels and staff assignments to minimize total staffing costs
and the cost of staff per transaction
•Promoting early learning and literacy experiences to create future readers
•Using of the library’s physical space in order to maximize benefit of community resources
•Providing empathetic, customized, solution-based customer interactions
•Providing unique and engaging programs and experiences for all ages
•Providing proactive and responsive outreach to the community
•Facilitating innovative use of library’s physical space to spark customer curiosity and interest
•Facilitating innovative use of the library website and social media accounts to spark customer
curiosity and interest
•Creating inviting spaces to meet, study, and read that are accessible and convenient to the public
•Maintaining safe and attractive building and grounds
•Maintaining an updated, attractive, and user-friendly website
•Creating destination-worthy events, exhibits, and collections
•Providing services and points of interest to out of town visitors
City of Baytown 122 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 1,017,955$ 1,073,478$ 1,067,864$ 1,067,572$
71003 Part Time Wages 249,638 280,479 245,000 230,000
71009 Overtime 15,403 - - -
71021 Health Insurance 221,949 217,720 217,720 239,500
71022 TMRS 181,591 190,369 188,997 190,720
71023 FICA 94,459 99,514 96,504 94,383
71028 Workers Compensation 7,155 6,242 6,476 5,987
71041 Allowances 5,100 5,100 5,100 5,100
Total Personnel Services 1,793,250 1,872,902 1,827,661 1,833,262
7200 Supplies
72001 Office Supplies 8,964 12,000 10,000 11,000
72002 Postage Supplies 6,428 6,000 6,000 6,000
72004 Printing Supplies - 1,000 1,000 1,000
72016 Motor Vehicle Supplies 279 500 400 500
72021 Minor Tools 9,257 10,000 10,000 10,000
72023 Library Materials 227,735 245,000 240,000 245,000
72026 Cleaning & Janitorial Sup 6,961 8,500 8,000 8,000
72041 Educational Supplies - 3,000 2,000 3,000
72090 Print Shop Supplies 3,380 - - -
Total Supplies 263,003 286,000 277,400 284,500
7300 Maintenance
73001 Land Maintenance 19,294 22,000 20,000 20,000
73011 Buildings Maintenance 87,451 65,000 58,000 65,000
73027 Heat & Cool Sys Maint 2,484 8,500 8,500 8,500
73041 Furniture/Fixtures Maint 4,916 4,000 4,000 4,000
73042 Machinery & Equip Maint 2,639 2,700 2,700 26,700
73043 Motor Vehicles Maint 836 1,500 1,500 1,500
73046 Books - Maintenance 6,768 7,000 7,000 7,000
Total Maintenance 124,388 110,700 101,700 132,700
7400 Services
74001 Communication 4,044 13,000 13,000 13,000
74002 Electric Service 57,967 62,939 54,092 55,000
74005 Natural Gas 11,818 11,100 14,301 15,000
74011 Equipment Rental 30,085 16,360 13,000 14,110
74021 Special Services 67,143 70,000 70,000 70,000
74042 Education & Training 8,476 14,000 10,000 14,000
74051 Non City Facility Rental 950 1,100 - -
74071 Association Dues 1,144 1,350 1,350 1,350
Total Services 181,627 189,849 175,743 182,460
Total Operating 2,362,267 2,459,451 2,382,504 2,432,922
6000 STERLING MUNICIPAL LIBRARY - SERVICE LEVEL BUDGET
City of Baytown 123 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
8000 Capital Outlay
80001 Furniture & Equip <$5000 33,520 24,000 24,000 -
82011 Building & Improvements - - - 60,000
Total Capital Outlay 33,520 24,000 24,000 60,000
TOTAL DEPARTMENT 2,395,786$ 2,483,451$ 2,406,504$ 2,492,922$
6000 STERLING MUNICIPAL LIBRARY - SERVICE LEVEL BUDGET
City of Baytown 124 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
9000 Other Financing Uses
91201 To Municipal Ct Security 32,242$ 55,595$ 52,541$ 58,087
91226 To Miscellaneous Police 90,637 100,423 90,090 99,525
91231 To Odd Trust & Agency 50,280 - - -
91290 To FEMA 364,506 - - -
91298 To Wetland Research Ctr 203,109 248,128 222,734 249,262
91350 To Gen Capital Proj Fund 510,634 4,063,226 4,063,226 3,160,634
91351 To Capital Improvemnt Prg 4,250,000 2,850,000 2,850,000 4,690,000
91450 To Accrued Leave-General 357,000 357,000 357,000 2,351,520
91500 To Solid Waste Fund - - - 370,000
91550 To Internal Service Fnd 388,011 388,011 388,011 388,011
91552 To Warehouse Operations 44,436 44,436 44,436 44,436
Total Other Financing Uses 6,290,855 8,106,819 8,068,038 11,411,475
TOTAL DEPARTMENT 6,290,855$ 8,106,819$ 8,068,038$ 11,411,475$
9010 TRANSFERS OUT - SERVICE LEVEL BUDGET
This cost center represents funding to other funds and costs allocation for operating services.
City of Baytown 125 FY19 Adopted Budget
City of Baytown 126 FY19 Adopted Budget
GENERAL DEBT SERVICE FUND 401
BUDGET SUMMARY BY FUND
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
BEGINNING FUND BALANCE 4,530,247$ 2,632,347$ 2,632,347$ 2,207,759$
Add:
Current Yr Property Taxes 10,599,039 11,981,596 12,132,873 11,736,382
Prior Year Property Taxes 256,572 100,000 150,910 150,910
Penalty And Interest - - - -
Investment Interest 64,334 44,000 67,497 67,497
From FCPEMSD Fund - 710,933 710,933 789,753
Transfers From Capital Projects - - - -
From W W I S 1,496,321 6,137,902 6,137,902 5,460,915
Revenue From MDD Fund 434,138 2,762,690 2,762,689 2,779,261
Transfer From TIRZ 1,205,130 1,203,831 1,203,831 1,206,856
Refunding Bond Proceeds - - - -
Premium On Bonds Sold - - - -
Total Revenues 14,055,534 22,940,952 23,166,635 22,191,574
FUNDS AVAILABLE FOR DEBT SERVICE 18,585,781 25,573,299 25,798,982 24,399,333
Deduct:
Bond Principal 9,589,436 14,875,000 14,875,000 13,355,000
Other Debt Payments - 710,933 710,933 2,150,000
Interest On Bonds 4,740,765 7,387,420 7,387,420 6,492,038
Special Services 27,745 - 10,870 35,000
Fiscal Agent Fees 5,500 - 7,000 8,000
Issuance Cost - 600,000 600,000 150,000
Total Expenditures 14,363,446 23,573,353 23,591,223 22,190,038
Equity transfer (out) to HOT (1,589,989) - - -
ENDING FUND BALANCE 2,632,347$ 1,999,946$ 2,207,759$ 2,209,295$
CITY OF BAYTOWN
55.40%
44.60%
Tax Rate Allocation Between Operating & Debt
Maintenance and Operations Interest and Sinking
City of Baytown 127 FY19 Adopted Budget
CITY OF BAYTOWN
ASSESSED VALUATION,
ESTIMATED AD VALOREM COLLECTIONS &
AD VALOREM TAX RATE ALLOCATION
Estimates
Estimate of Fiscal Year 2018-19 (Tax Year 2018) Taxable Values:
HCAD (2018 Tax Year Certified Value)3,411,892,596.00
CCAD (2018 Tax Year Certified Value)184,510,973.00
Protested and unassigned portions of the roll 306,916,526.40
2018 Tax Ceilings (68,731,601.00)
Total Est. Taxable Value 3,834,588,494.40
Adjustments to Taxable Values:
Subtract TIRZ increment (271,635,065)
Estimated Taxable Assessed Valuation for Fiscal Year 2018-19 3,562,953,429
Tax Rate per $100 Valuation 0.81203
Estimated Tax Levy*28,932,251
Estimated Collections 98.00%
Total Estimated Tax Levy Available 28,353,606$
TAX RATE PER $100
Actual Actual Adopted Allocation Estimated
Rate Rate Rate of Rate Tax Levy
Tax Rate Allocation:2016-17 2017-18 2018-19 2018-19 2018-19
Maintenance and Operations (M&O)0.47006$ 0.45543$ 0.457643$ 56.36%15,979,495$
Interest and Sinking (I&S)0.35197 0.36660 0.354387 43.64%12,374,111
Totals 0.82203$ 0.82203$ 0.81203$ 100.00%28,353,606$
Note: Revenue Generated per $0.01 349,169$
* 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.
City of Baytown 128 FY19 Adopted Budget
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
1992-93 1,723,307,150 0.73703 12,697,557 12,401,302 97.7%
1993-94 1,729,115,670 0.73703 12,728,102 12,293,251 96.6%
1994-95 1,757,988,462 0.73703 12,752,053 12,321,641 96.6%
1995-96 1,823,086,852 0.73703 13,436,697 12,998,882 96.7%
1996-97 1,885,768,628 0.73703 13,899,589 13,471,414 96.9%
1997-98 1,985,389,020 0.73703 14,632,913 14,308,231 97.8%
1998-99 2,097,077,240 0.73703 15,456,088 14,986,212 97.0%
1999-00 2,150,312,510 0.73703 15,848,448 15,283,573 96.4%
2000-01 1,625,552,540 0.73703 11,980,810 11,453,519 95.6%
2001-02 1,796,088,449 0.73703 13,237,711 12,570,268 95.0%
2002-03 1,855,753,110 0.73703 13,677,457 13,017,092 95.2%
2003-04 1,976,644,620 0.73703 14,568,464 13,873,882 95.2%
2004-05 2,077,364,360 0.73703 15,310,799 14,545,259 95.0%
2005-06 2,146,739,345 0.73703 15,720,260 15,156,541 96.4%
2006-07 2,270,656,839 0.73703 16,953,342 15,933,127 94.0%
2007-08 2,469,616,010 0.73703 18,107,174 17,333,357 95.7%
2008-09 2,642,227,057 0.78703 20,687,000 19,456,285 94.1%
2009-10 2,592,549,839 0.78703 20,578,993 19,434,196 94.4%
2010-11 2,469,711,773 0.78703 18,723,249 17,972,214 96.0%
2011-12 2,416,377,805 0.82203 19,590,385 18,805,563 96.0%
2012-13 2,516,710,223 0.82203 20,289,862 19,510,785 96.2%
2013-14 2,488,310,862 0.82203 21,420,205 20,706,861 96.7%
2014-15 2,653,746,086 0.82203 23,594,733 22,006,481 93.3%
2015-16 3,052,303,689 0.82203 24,636,861 23,767,085 96.5%
2016-17 3,579,243,867 0.82203 27,156,362 26,388,640 97.2%
2017-18 3,834,588,494 *0.82203 29,685,764 28,878,775 97.3%
*As of September 30, 2018
City of Baytown 129 FY19 Adopted Budget
Principal Principal
Amount of Outstanding Outstanding
Series Obligation Issue Oct. 1, 2018 Principal Interest Total Sept. 30, 2019
2010 Certificates of Obligation 10,000,000 6,765,000 455,000 261,394 716,394 6,310,000
2011 General Obligation & Refunding 22,390,000 13,330,000 1,345,000 534,819 1,879,819 11,985,000
2012 General Obligation & Refunding 30,225,000 20,165,000 2,205,000 706,106 2,911,106 17,960,000
2013 General Obligation 16,800,000 13,365,000 730,000 394,475 1,124,475 12,635,000
2014 General Obligation & Refunding 28,520,000 20,695,000 1,905,000 762,050 2,667,050 18,790,000
2015 General Obligation & Refunding 25,310,000 22,020,000 1,635,000 991,144 2,626,144 20,385,000
2015 Certificates of Obligation 6,600,000 5,865,000 265,000 200,644 465,644 5,600,000
2016 General Obligation & Refunding 35,530,000 32,225,000 2,695,000 1,349,575 4,044,575 29,530,000
2016 Certificates of Obligation 17,635,000 16,455,000 635,000 571,856 1,206,856 15,820,000
2017 Certificates of Obligation 18,010,000 16,390,000 1,485,000 719,975 2,204,975 14,905,000
Total Bonded Debt 211,020,000$ 167,275,000$ 13,355,000$ 6,492,038$ 19,847,038$ 153,920,000$
Principal & Interest
Requirements for 2018-19
CITY OF BAYTOWN
GENERAL DEBT SERVICE FUND
ANNUAL REQUIREMENT TO AMORTIZE GENERAL OBLIGATION DEBT
City of Baytown 130 FY19 Adopted Budget
CITY OF BAYTOWN
GENERAL DEBT SERVICE FUND
ANNUAL REQUIREMENT TO AMORTIZE GENERAL OBLIGATION DEBT
Fiscal Principal Interest Interest Total Annual
Year Due 02/01 Due 02/01 Due 08/01 Interest Requirement
2019 13,355,000 3,376,512 3,115,525 6,492,038 19,847,038
2020 13,965,000 3,115,525 2,824,775 5,940,301 19,905,301
2021 14,340,000 2,824,775 2,495,037 5,319,813 19,659,813
2022 15,070,000 2,495,037 2,141,684 4,636,722 19,706,722
2023 14,925,000 2,141,684 1,797,853 3,939,537 18,864,537
2024 14,715,000 1,797,853 1,480,453 3,278,306 17,993,306
2025 14,515,000 1,480,453 1,182,503 2,662,956 17,177,956
2026 13,645,000 1,182,503 906,585 2,089,088 15,734,088
2027 11,690,000 906,585 688,669 1,595,254 13,285,254
2028 8,950,000 688,669 562,072 1,250,741 10,200,741
2029 5,825,000 562,072 462,988 1,025,060 6,850,060
2030 6,025,000 462,988 357,466 820,454 6,845,454
2031 5,515,000 357,466 261,956 619,422 6,134,422
2032 4,680,000 261,956 178,841 440,797 5,120,797
2033 3,900,000 178,841 110,400 289,241 4,189,241
2034 2,905,000 110,400 54,950 165,350 3,070,350
2035 2,225,000 54,950 15,450 70,400 2,295,400
2036 1,030,000 15,450 -15,450 1,045,450
167,275,000$ 22,013,720$ 18,637,208$ 40,650,928$ 207,925,928$
0.00
5,000,000.00
10,000,000.00
15,000,000.00
20,000,000.00
25,000,000.00
201920202021202220232024202520262027202820292030203120322033203420352036Annual Debt Service Fiscal Year
Annual Debt Service Requirements
Principal Interest
City of Baytown 131 FY19 Adopted Budget
CITY OF BAYTOWN
GENERAL DEBT SERVICE FUND
STATEMENT OF BONDED INDEBTEDNESS
Fiscal Year 2018-19
General Obligation & Refunding Funding: GOIS-WWIS 16,190,000$
Series 2010 Date of Issue - Term - 8 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
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 -
16,190,000$ 676,725$ 489,887$ 1,166,612$ 17,356,612$
Call Option: Noncallable
Certificates of Obligation Funding: GOIS-MDD 10,000,000$
Series 2010 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
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$
Call Option: Bonds maturing on 02/01/2020 to 02/01/2030 callable in whole or in part on any date
beginning 02/01/2019 @ par.
February 1, 2010
February 1, 2010
City of Baytown 132 FY19 Adopted Budget
CITY OF BAYTOWN
GENERAL DEBT SERVICE FUND
STATEMENT OF BONDED INDEBTEDNESS
Fiscal Year 2018-19
General Obligation & Refunding Funding: GOIS-WWIS 22,390,000$
Series 2011 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
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 -
22,390,000$ 4,268,698$ 3,841,488$ 8,110,186$ 30,500,186$
Call Option: Bonds maturing on 02/01/2021 to 02/01/2024 and 02/01/2027 to 02/01/2029 and term bonds maturing on
02/01/2026 and 02/01/2031 callable in whole or in part beginning 02/01/2020 @ par.
General Obligation & Refunding Funding: GOIS-WWIS 30,225,000$
Series 2012 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
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$ 4,256,603$ 9,003,722$ 39,228,722$
Call Option: Bonds maturing on 02/01/2022 to 02/01/2032 callable in whole or in part on any date
beginning 02/01/2021 @ par.
February 1, 2010
February 1, 2012
City of Baytown 133 FY19 Adopted Budget
CITY OF BAYTOWN
GENERAL DEBT SERVICE FUND
STATEMENT OF BONDED INDEBTEDNESS
Fiscal Year 2018-19
General Obligation Funding: GOIS 16,800,000$
Series 2013 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2013 2.00%-$ -$ 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$ 2,682,350$ 5,599,938$ 22,399,938$
Call Option: Bonds maturing on 02/01/2023 to 02/01/2033 callable in whole or in part on ay date beginning 02/01/2022 @ par.
General Obligation & Refunding Funding: GOIS-WWIS-MDD 28,520,000$
Series 2014 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2014 -$ -$ 297,352$ 297,352.08$ 297,352$ 28,520,000
2015 2.000%1,550,000 504,938 489,438 994,375 2,544,375 26,970,000
2016 3.000%2,365,000 489,438 453,963 943,400 3,308,400 24,605,000
2017 3.000%2,075,000 453,963 422,838 876,800 2,951,800 22,530,000
2018 3.000%1,835,000 422,838 395,313 818,150 2,653,150 20,695,000
2019 3.000%1,905,000 395,313 366,738 762,050 2,667,050 18,790,000
2020 4.000%1,980,000 366,738 327,138 693,875 2,673,875 16,810,000
2021 4.000%1,770,000 327,138 291,738 618,875 2,388,875 15,040,000
2022 4.000%1,845,000 291,738 254,838 546,575 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$
Call Option: Bonds maturing on 02/01/2025 to 02/01/2034 callable in whole or in part on any date
beginning 02/01/2024 @ par.
April 1, 2013
April 1, 2014
City of Baytown 134 FY19 Adopted Budget
CITY OF BAYTOWN
GENERAL DEBT SERVICE FUND
STATEMENT OF BONDED INDEBTEDNESS
Fiscal Year 2018-19
General Obligation & Refunding Funding: GOIS-WWIS-MDD 25,310,000$
Series 2015 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2016 2.000%305,000$ 672,842$ 590,634$ 1,263,477$ 1,568,476.67$ 25,005,000
2017 5.000%1,445,000 590,634 554,509 1,145,144 2,590,144 23,560,000
2018 5.000%1,540,000 554,509 516,009 1,070,519 2,610,519 22,020,000
2019 5.000%1,635,000 516,009 475,134 991,144 2,626,144 20,385,000
2020 5.000%1,740,000 475,134 431,634 906,769 2,646,769 18,645,000
2021 5.000%1,850,000 431,634 385,384 817,019 2,667,019 16,795,000
2022 5.000%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$
Call Option: Bonds maturing on 02/01/2026 to 02/01/2035 callable in whole or in part on any date beginning 02/01/2025 @ par.
Certificates of Obligation Funding: GOIS 6,600,000$
Series 2015 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2016 2.000%230,000$ 127,865$ 110,522$ 238,387$ 468,387$ 6,370,000
2017 2.000%250,000 110,522 108,022 218,544 468,544 6,120,000
2018 5.000%255,000 108,022 101,647 209,669 464,669 5,865,000
2019 2.000%265,000 101,647 98,997 200,644 465,644 5,600,000
2020 2.000%275,000 98,997 96,247 195,244 470,244 5,325,000
2021 3.000%280,000 96,247 92,047 188,294 468,294 5,045,000
2022 3.000%290,000 92,047 87,697 179,744 469,744 4,755,000
2023 3.000%300,000 87,697 83,197 170,894 470,894 4,455,000
2024 3.000%305,000 83,197 78,622 161,819 466,819 4,150,000
2025 3.000%315,000 78,622 73,897 152,519 467,519 3,835,000
2026 3.000%325,000 73,897 69,022 142,919 467,919 3,510,000
2027 3.125%335,000 69,022 63,788 132,809 467,809 3,175,000
2028 3.375%345,000 63,788 57,966 121,753 466,753 2,830,000
2029 3.500%360,000 57,966 51,666 109,631 469,631 2,470,000
2030 3.625%370,000 51,666 44,959 96,625 466,625 2,100,000
2031 3.625%385,000 44,959 37,981 82,941 467,941 1,715,000
2032 5.000%400,000 37,981 27,981 65,963 465,963 1,315,000
2033 3.750%415,000 27,981 20,200 48,181 463,181 900,000
2034 5.000%440,000 20,200 9,200 29,400 469,400 460,000
2035 4.000%460,000 9,200 - 9,200 469,200 -
6,600,000$ 1,441,521$ 1,313,656$ 2,755,177$ 9,355,177$
Call Option: Bonds maturing on 02/01/2026 to 02/01/2035 callable in whole or in part on any date beginning 02/01/2025 @ par.
July 7, 2015
July 7, 2015
City of Baytown 135 FY19 Adopted Budget
GENERAL DEBT SERVICE FUND
STATEMENT OF BONDED INDEBTEDNESS
Fiscal Year 2018-19
General Obligation & Refunding Funding: GOIS-WWIS-MDD 35,530,000$
Series 2016 Date of Issue - Term - 12 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2016 4.000%-$ -$ 51,638$ 51,638$ 51,638 35,530,000
2017 4.000%750,000 774,575 759,575 1,534,150 2,284,150 34,780,000
2018 4.000%2,555,000 759,575 708,475 1,468,050 4,023,050 32,225,000
2019 5.000%2,695,000 708,475 641,100 1,349,575 4,044,575 29,530,000
2020 5.000%2,850,000 641,100 569,850 1,210,950 4,060,950 26,680,000
2021 5.000%3,020,000 569,850 494,350 1,064,200 4,084,200 23,660,000
2022 5.000%3,200,000 494,350 414,350 908,700 4,108,700 20,460,000
2023 5.000%3,375,000 414,350 329,975 744,325 4,119,325 17,085,000
2024 5.000%3,575,000 329,975 240,600 570,575 4,145,575 13,510,000
2025 4.000%3,755,000 240,600 165,500 406,100 4,161,100 9,755,000
2026 4.000%3,930,000 165,500 86,900 252,400 4,182,400 5,825,000
2027 4.000%2,865,000 86,900 29,600 116,500 2,981,500 2,960,000
2028 2.000%2,960,000 29,600 - 29,600 2,989,600 -
35,530,000$ 5,214,850$ 4,491,913$ 9,706,763$ 45,236,763$
Call Option: Bonds maturing on 02/01/2027 to 02/01/2028 callable in whole or in part on any date beginning 02/01/2
Certificates of Obligation Funding: TIRZ 17,635,000$
Series 2016 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2017 5.000%570,000 335,163 299,966 635,129 1,205,129 17,065,000
2018 2.000%610,000 299,966 293,866 593,831 1,203,831 16,455,000
2019 5.000%635,000 293,866 277,991 571,856 1,206,856 15,820,000
2020 5.000%675,000 277,991 261,116 539,106 1,214,106 15,145,000
2021 5.000%715,000 261,116 243,241 504,356 1,219,356 14,430,000
2022 5.000%755,000 243,241 224,366 467,606 1,222,606 13,675,000
2023 5.000%795,000 224,366 204,491 428,856 1,223,856 12,880,000
2024 5.000%845,000 204,491 183,366 387,856 1,232,856 12,035,000
2025 5.000%1,075,000 183,366 156,491 339,856 1,414,856 10,960,000
2026 5.000%1,130,000 156,491 128,241 284,731 1,414,731 9,830,000
2027 2.000%1,170,000 128,241 116,541 244,781 1,414,781 8,660,000
2028 2.125%1,195,000 116,541 103,844 220,384 1,415,384 7,465,000
2029 2.250%850,000 103,844 94,281 198,125 1,048,125 6,615,000
2030 2.375%870,000 94,281 83,950 178,231 1,048,231 5,745,000
2031 2.500%890,000 83,950 72,825 156,775 1,046,775 4,855,000
2032 3.000%915,000 72,825 59,100 131,925 1,046,925 3,940,000
2033 3.000%940,000 59,100 45,000 104,100 1,044,100 3,000,000
2034 3.000%970,000 45,000 30,450 75,450 1,045,450 2,030,000
2035 3.000%1,000,000 30,450 15,450 45,900 1,045,900 1,030,000
2036 3.000%1,030,000 15,450 - 15,450 1,045,450 -
10,170,000$ 2,724,835$ 2,493,516$ 5,218,351$ 15,388,351$
July 19, 2016
July 19, 2016
City of Baytown 136 FY19 Adopted Budget
CITY OF BAYTOWN
GENERAL DEBT SERVICE FUND
STATEMENT OF BONDED INDEBTEDNESS
Fiscal Year 2018-19
Certificates of Obligation Funding: GOIS 18,010,000$
Series 2017 Date of Issue - Term - 10 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2018 5.000%1,620,000$ 211,853$ 378,550$ 590,403$ 2,210,403$ 16,390,000
2019 5.000%1,485,000 378,550 341,425 719,975 2,204,975 14,905,000
2020 5.000%1,565,000 341,425 302,300 643,725 2,208,725 13,340,000
2021 5.000%1,645,000 302,300 261,175 563,475 2,208,475 11,695,000
2022 5.000%1,730,000 261,175 217,925 479,100 2,209,100 9,965,000
2023 5.000%1,815,000 217,925 172,550 390,475 2,205,475 8,150,000
2024 5.000%1,910,000 172,550 124,800 297,350 2,207,350 6,240,000
2025 4.000%1,995,000 124,800 84,900 209,700 2,204,700 4,245,000
2026 4.000%2,080,000 84,900 43,300 128,200 2,208,200 2,165,000
2027 4.000%2,165,000 43,300 43,300 2,208,300 -
18,010,000$ 2,138,778$ 1,926,925$ 4,065,703$ 22,075,703$
Call Option: Noncallable
October 10, 2017
City of Baytown 137 FY19 Adopted Budget
City of Baytown 138 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Hotel/Motel Occupancy Tax 1,462,933$ 1,315,781$ 1,466,208$ 1,351,362$
Interest Income 33,510 18,533 45,002 45,002
Total Revenues 1,496,443 1,334,314 1,511,210 1,396,364
Expenditures
Personnel Services 300,594 244,046 234,723 245,735
Supplies 54,171 49,900 40,300 43,400
Maintenance 15,880 - - 400,000
Services 461,429 514,585 390,983 861,250
Grant Partnerships 58,090 122,500 110,000 130,000
Total Operating 890,163 931,031 776,006 1,680,385
Non-Recurring Expenditures
Capital Outlay 61,837 302,500 2,169 -
Contingency - 2,370,000 250,000 4,952,105
Total Expenditures 952,000 3,603,531 1,028,175 6,632,490
Excess (Deficit) Revenues
Over Expenditures 544,443 (2,269,217) 483,035 (5,236,126)
Fund Balance - Beginning 2,618,659 4,753,091 4,753,091 5,236,126
Equity transfer in-DS 1,589,989 - - -
Fund Balance - Ending 4,753,091$ 2,483,874$ 5,236,126$ -$
Days of Operating Expenditures 1,949 974 2,463 -
CITY OF BAYTOWN
HOTEL/MOTEL FUND 232
BUDGET SUMMARY BY FUND
Arts
1%
Promotional
24%
Historical
1%
Convention Center
74%
Hotel/Motel Fund Expenditures by Function
City of Baytown 139 FY19 Adopted Budget
5030 HOTEL/MOTEL –PROGRAM SUMMARY
Program Description
The Hotel/Motel Occupancy Tax provides a significant source of revenue for programs, special projects and events that are
designed to directly enhance and promote tourism and the hotel industry, increasing overnight stays in Baytown. The Tourism
Division actively promotes the community and its resources throughout the region, state of Texas, and beyond using strategic
advertising, marketing and promotional programs intended to encourage leisure and business travel to Baytown. In addition,
the Tourism Division promotes Baytown as a destination with the intent of generating a greater appreciation of the local
historical, cultural, and natural resources; ultimately, improving the quality of life for Baytown citizens and visitors. The
Parks and Recreation Department maintains facilities used by tourists and hosts events that encourage travel to Baytown.
Major Goals
• Support improvements in Baytown’s tourism product to create a multi-layered visitor experience.
• Strengthen community sense of pride.
• Effectively utilize Hotel Occupancy Tax funds.
• Improve Baytown’s attractiveness to potential overnight visitors.
• Improve quality of life for Baytown residents.
• Improve awareness of Baytown’s resources to potential visitors and residents.
Major Objectives
• Provide activities and promotions to enhance leisure and business tourism within the City of Baytown.
• Produce marketing strategies intended to increase overnight hotel activity with the City of Baytown.
• Facilitate the Hotel Occupancy Tax Tourism Partnership Program.
• Provide marketing, advertising and promotions of special events identified to interest visitors.
• Develop marketing and promotional campaigns that effectively cultivate an appreciation for the natural environment, arts,
and historical preservation.
• Maintain the tourism kiosk and supply travelers with community information.
• Actively promote the community through statewide and nationwide networking initiatives.
City of Baytown 140 FY19 Adopted Budget
5030 HOTEL/MOTEL - SERVICE LEVEL BUDGET
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 186,121$ 166,525$ 161,542$ 161,717$
71003 Part Time Wages 21,711 - - -
71009 Overtime 10,808 - - -
71021 Health Insurance 27,304 32,658 32,658 35,925
71022 TMRS 34,227 29,392 28,472 28,754
71023 FICA 16,382 12,453 11,839 12,048
71028 Workers Compensation 4,042 220 212 212
71043 Employee Incentives - 2,798 - 7,079
Total Personnel Services 300,594 244,046 234,723 245,735
7200 Supplies
72001 Office Supplies 1,569 1,800 1,500 2,600
72002 Postage Supplies 1,900 1,500 1,200 1,400
72004 Printing Supplies 12,157 11,600 10,600 9,600
72007 Wearing Apparel 762 2,000 2,000 1,800
72019 Supplies Purch For Resale - - - 4,000
72021 Minor Tools 816 - - -
72041 Educational Supplies 36,966 33,000 25,000 24,000
Total Supplies 54,171 49,900 40,300 43,400
7300 Maintenance
73011 Buildings Maintenance 15,880 - - -
73044 Street Signs Maint - - - 400,000
Total Maintenance 15,880 - - 400,000
7400 Services
74002 Electric Service 19,609 17,600 22,657 13,000
74005 Natural Gas 1,785 2,000 1,954 2,000
74011 Equipment Rental 11,281 2,050 22,112 2,500
74021 Special Services 263,672 260,500 120,000 522,500
74036 Advertising 137,479 183,000 175,000 268,000
74042 Education & Training 12,148 21,260 21,260 24,000
74051 Non City Facility Rental 1,400 - - -
74071 Association Dues 14,054 28,175 28,000 29,250
Total Services 461,429 514,585 390,983 861,250
7700 Sundry & Other
77106 Little League Light Contr - - - 5,000
77111 Grant Partnerships 58,090 122,500 110,000 125,000
Total Sundry & Other 58,090 122,500 110,000 130,000
Total Operating 890,163 931,031 776,006 1,680,385
8000 Capital Outlay
80001 Furniture & Equip <$5000 - 2,500 2,169 -
80021 Special Programs - 300,000 - -
84042 Machinery & Equipment 32,332 - - -
84043 Motor Vehicles 29,505 - - -
Total Capital Outlay 61,837 302,500 2,169 -
9900 Contingencies
99002 Unforeseen/New Initiative - 2,370,000 250,000 4,952,105
Total Contingencies - 2,370,000 250,000 4,952,105
TOTAL DEPARTMENT 952,000$ 3,603,531$ 1,028,175$ 6,632,490$
City of Baytown 141 FY19 Adopted Budget
ARTS PROMOTIONAL HISTORICAL
CONVENTION
CENTER TOTAL
Baytown Historical Museum - - 12,000 - 12,000
Baytown Nature Center / Advertising - 14,000 - - 14,000
Baytown Tourism Advertising - 185,000 - - 185,000
Baytown Tourism Partnership Grant
Program - 100,000 25,000 - 125,000
Economic Alliance - 10,000 - - 10,000
Expos, Training & Assc. Dues - 43,250 - - 43,250
Grito Fest Advertising - 5,260 - - 5,260
Nurture Nature Fest / Advertising 18,500 2,035 - - 20,535
July 3rd/4th Festival Advertising - 12,000 - - 12,000
Personnel & Administrative Expenses - 249,835 - - 249,835
Pirates Bay Advertising - 19,705 - - 19,705
Republic of Texas Plaza - - 5,000 - 5,000
Special Tourism Events and Projects 6,000 35,500 - - 41,500
Community Wayfinding & Street Media - 400,000 - - 400,000
Tourism Materials and Supplies - 24,000 - - 24,000
Tourism Retail Supplies and Services - 5,300 - 5,300
Tourism Digital Media - 33,000 - - 33,000
Tourism Public Art Program 75,000 - - - 75,000
Unforeseen/New Initiatives - 452,105 - 4,900,000 5,352,105
TOTAL PROGRAMS 99,500$ 1,590,990$ 42,000$ 4,900,000$ 6,632,490$
CITY OF BAYTOWN
HOTEL/MOTEL FUND
FY19 BUDGET PROGRAMS
City of Baytown 142 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Facility Rental 120,392$ 182,470$ 180,000$ 180,000$
Aquatics 2,901,538 3,653,978 3,653,978 3,653,978
Concessions 320,313 358,056 335,056 335,000
Rentals-Miscellaneous 9,640 15,593 16,000 12,500
Miscellaneous 85 - 191 191
Total Revenues 3,351,968 4,210,097 4,185,225 4,181,669
Expenditures
Personnel Services 1,989,862 2,046,753 2,027,427 2,239,147
Supplies 396,972 566,300 503,600 535,475
Maintenance 84,651 232,000 223,000 345,425
Services 316,968 274,667 330,770 297,199
Total Operating 2,788,454 3,119,720 3,084,797 3,417,246
Non-Recurring Expenditures
Capital Outlay*159,111 218,000 100,000 178,000
Construction In Progress - - - 475,000
Transfers Out 170,920 171,067 171,067 182,756
Contingency - - - 150,000
Total Expenditures 3,118,484 3,508,787 3,355,864 4,403,002
Excess (Deficit) Revenues
Over Expenditures 233,484 701,310 829,361 (221,333)
Budget to GAAP Adjustment (848,319)
Working Capital - Beginning 1,252,836 638,001 638,001 1,467,362
Working Capital - Ending 638,001$ 1,339,311$ 1,467,362$ 1,246,029$
Days of Operating Expenditures 84 157 174 133
* Includes $1.00 per ticket set aside for the Water Parks capital replacement.
CITY OF BAYTOWN
AQUATICS FUND 502
BUDGET SUMMARY BY FUND
Personnel Services
59%
Operations
23%
Services & Sundry
8%
Capital & Transfers
10%
Aquatics Fund Expenditures by Type
City of Baytown 143 FY19 Adopted Budget
5000 AQUATICS – PROGRAM SUMMARY
Program Description
The Aquatics Enterprise Fund consists of two waterparks, Pirates Bay Waterpark and Calypso Cove in the City of Baytown.
The Pirates Bay Water Park is an award winning Caribbean themed 5 - acre waterpark which won the 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 will be celebrating its 10th anniversary season in 2019. 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. Two concession stands provide tasty burgers, hot dogs,
chicken tender, pizza 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 seven large
picnic pavilions available for rentals for birthday parties or family get-togethers. Pirates Bay has responded to demands by
our guests with two recent expansions which added four new slides, a wave pool, an outside restroom, and more seating areas
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
lessons and other group activities. Calypso Cove also features large coolbrellas, picnic tables, lounge chairs and a bathhouse.
Calypso Cove was recently re-plastered and is scheduled to have a makeover in the 2019 offseason as it prepares for its own
10th anniversary.
The Aquatics Division has four full time employees and over 350 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.
• Support the Council Goals Implementation Plan including Community Reputation and Image.
Major Objectives
• Continue to expand the proposed spray parks as outlined in the Aquatic Facilities Master Plan
• Continue to add special events that will increase attendance and revenue such as the Itty Bitty Beach Party and Dive in
movies.
Services Provided
• Swim Lessons
• Flowrider Lessons
• Dive In Movies
• Itty Bitty Beach Parties
• Special Pirate Celebration
City of Baytown 144 FY19 Adopted Budget
5000 AQUATICS - SERVICE LEVEL BUDGET
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 238,181$ 237,626$ 237,556$ 237,818$
71003 Part Time Wages 1,431,319 1,470,616 1,450,000 1,633,517
71009 Overtime 42,139 22,000 21,000 22,000
71013 Accrual Pay - - - 3,113
71021 Health Insurance 48,442 43,544 43,544 47,900
71022 TMRS 38,459 46,247 45,977 46,574
71023 FICA 130,155 131,528 140,368 144,212
71028 Workers Compensation 58,767 92,792 86,582 91,166
71041 Allowances 2,400 2,400 2,400 2,400
71043 Employee Incentives - - - 10,447
Total Personnel Services 1,989,862 2,046,753 2,027,427 2,239,147
7200 Supplies
72001 Office Supplies 6,714 11,200 11,000 10,200
72002 Postage Supplies 40 - - -
72004 Printing Supplies 1,836 3,000 1,500 2,000
72007 Wearing Apparel 17,300 25,000 24,800 26,800
72019 Supplies Purch For Resale 209,617 210,000 208,000 210,000
72021 Minor Tools 2,178 5,000 3,500 2,500
72026 Cleaning & Janitorial Sup 21,577 27,000 25,500 27,000
72028 Swimming Pool Supplies 38,973 35,000 34,500 35,000
72031 Chemical Supplies 86,519 235,000 180,000 200,000
72032 Medical Supplies 1,606 2,500 2,300 9,000
72041 Educational Supplies 7,388 7,600 7,500 7,975
72046 Botanical Supplies 3,224 5,000 5,000 5,000
Total Supplies 396,972 566,300 503,600 535,475
7300 Maintenance
73001 Land Maintenance - - - 20,925
73011 Buildings Maintenance 16,138 15,000 18,000 172,500
73027 Heat & Cool Sys Maint 50,879 5,500 5,000 5,500
73028 Electrical Maintenance 17,633 25,500 20,000 25,500
73042 Machinery & Equip Maint - 186,000 180,000 121,000
Total Maintenance 84,651 232,000 223,000 345,425
7400 Services
74001 Communication 1,525 2,000 1,800 2,000
74002 Electric Service 134,558 102,967 147,932 150,000
74005 Natural Gas 1,410 300 1,538 1,600
74021 Special Services 56,739 50,400 65,000 29,000
74029 Service Awards 268 6,000 6,000 6,000
74036 Advertising 120,581 106,000 104,000 102,000
74042 Education & Training 1,886 7,000 4,500 6,599
74071 Association Dues - - - -
Total Services 316,968 274,667 330,770 297,199
Total Operating 2,788,454 3,119,720 3,084,797 3,417,246
8000 Capital Outlay
80001 Furniture & Equip <$5000 159,111 - - -
84061 Other Equipment *- 218,000 100,000 178,000
Total Capital Outlay 159,111 218,000 100,000 178,000
City of Baytown 145 FY19 Adopted Budget
5000 AQUATICS - SERVICE LEVEL BUDGET
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
8500 Construction In Progress
85001 Construction - - - 275,000
85011 Engineering - - - 200,000
Total Capital Outlay - - - 475,000
9000 Other Financing Uses
91101 To General Fund 100,000 100,000 100,000 112,000
91522 To W W I S 70,920 71,067 71,067 70,756
91527 To CIPF - Water&Sewer - - - -
Total Other Financing Uses 170,920 171,067 171,067 182,756
9900 Contingency
99002 Unforeseen/New Initiative - - - 150,000
Total Contingency - - - 150,000
TOTAL DEPARTMENT 3,118,484$ 3,508,787$ 3,355,864$ 4,403,002$
* Includes $1.00 per ticket set aside for the Water Parks capital replacement.
City of Baytown 146 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Intergovernmental 1,273,446$ 1,433,597$ 1,423,302$ 1,477,296$
Operating Revenues 37,908,320 38,213,151 37,504,349 39,015,474
Non-operating Revenues 650,578 755,616 634,646 634,646
Miscellaneous 67,947 73,508 66,372 66,372
Transfers In 632,838 - - -
Total Revenues 40,533,130 40,475,872 39,628,669 41,193,788
Expenditures by Type:
Personnel Services 9,185,975 9,723,662 9,731,200 10,320,643
Supplies 12,278,004 12,650,180 12,665,735 13,201,867
Maintenance 1,601,229 2,095,706 2,015,043 2,243,111
Services 2,533,984 2,897,265 3,009,198 3,289,795
Total Operating 25,599,192 27,366,813 27,421,176 29,055,416
Non-Recurring Expenditures
Capital Outlay 1,587,078 732,995 730,431 204,000
Debt Requirements 8,454,860 6,565,699 6,565,699 7,650,318
Transfers Out 10,595,480 5,094,100 5,094,101 3,960,293
Contingency - 50,000 - 50,000
Total Expenditures 46,236,610 39,809,607 39,811,407 40,920,027
Excess (Deficit) Revenues
Over Expenditures (5,703,480) 666,265 (182,738) 273,761
Budget to GAAP Adjustment 62,265
Working Capital - Beginning 9,351,429 3,710,214 3,710,214 3,527,476
Working Capital - Ending 3,710,214$ 4,376,479$ 3,527,476$ 3,801,237$
Days of Operating Expenditures 53 58 47 48
CITY OF BAYTOWN
WATER & SEWER FUND 520
BUDGET SUMMARY BY FUND
Personnel Services
25%
Operating
46%
Other Non-Recurring
Expenditures
10%
Debt Requirements
19%
Water & Sewer Fund Expenditures by Type
City of Baytown 147 FY19 Adopted Budget
CITY OF BAYTOWN
WATER & SEWER FUND 520
BUDGET SUMMARY BY FUND
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Intergovernmental 1,273,446$ 1,433,597$ 1,423,302$ 1,477,296$
Operating Revenues 37,908,320 38,213,151 37,504,349 39,015,474
Non-operating Revenues 650,578 755,616 634,646 634,646
Miscellaneous 67,947 73,508 66,372 66,372
Transfers In 632,838 - - -
Total Revenues 40,533,130 40,475,872 39,628,669 41,193,788
Expenditures by Function
General Government 4,327,666 3,635,027 3,450,160 4,150,152
Water Operations 14,741,660 15,134,680 15,164,130 15,756,898
Wastewater Operations 6,361,728 7,064,427 7,235,491 7,292,640
Utility Construction 1,755,216 2,315,674 2,301,826 2,109,726
Total Operating 27,186,270 28,149,808 28,151,607 29,309,416
Transfer to Debt Service 8,454,860 6,565,699 6,565,699 7,650,318
Transfer to Other Funds 10,595,480 5,094,100 5,094,101 3,960,293
19,050,340 11,659,799 11,659,800 11,610,611
Total Expenditures 46,236,610 39,809,607 39,811,407 40,920,027
Excess (Deficit) Revenues
Over Expenditures (5,703,480) 666,265 (182,738) 273,761
Budget to GAAP Adjustment 62,265
Working Capital - Beginning 9,351,429 3,710,214 3,710,214 3,527,476
Working Capital - Ending 3,710,214$ 4,376,479 3,527,476$ 3,801,237$
General Government
10%
Water Operations
39%
Wastewater Operations
18% Utility Construction
5%
Transfers & Other
28%
Water & Sewer Fund Expenditures by Function
City of Baytown 148 FY19 Adopted Budget
Actual Budget Estimated Adopted
Revenue 2016-17 2017-18 2017-18 2018-19
BAWA - Contract Services 1,273,446$ 1,433,597$ 1,423,302$ 1,477,296$
Total Intergovernmental 1,273,446 1,433,597 1,423,302 1,477,296
Sale Of Water 19,724,718 19,836,111 19,844,448 20,042,892
Sewer Service 16,792,361 16,922,480 16,419,502 17,732,183
Penalties 749,861 761,985 674,801 674,801
Pollution Control Fees 478,660 522,663 419,398 419,398
W & S Surcharge 8 - - -
PSLIP Program 162,713 169,912 146,200 146,200
Operating Revenues 37,908,320 38,213,151 37,504,349 39,015,474
Turn-On Fees 439,048 542,861 388,386 388,386
Water Tap Fees 186,380 174,500 230,460 230,460
Sewer Tap Fees 22,600 33,150 14,800 14,800
OT Turn-On Fees 2,550 5,105 1,000 1,000
Non-operating Revenues 650,578 755,616 634,646 634,646
Investment Interest 62,536 67,530 61,574 61,574
Interest On Receivables 100 - - -
Miscellaneous 5,576 6,527 5,036 5,036
Overages And Shortages (265) (549) (238) (238)
Total Miscellaneous 67,947 73,508 66,372 66,372
From Odd Trust & Agency 632,838 - - -
Total Transfers In 632,838 - - -
Total Revenues 40,533,130$ 40,475,872$ 39,628,669$ 41,193,788$
CITY OF BAYTOWN
WATER & SEWER FUND REVENUE DETAIL
City of Baytown 149 FY19 Adopted Budget
Actual Budget Estimated Adopted
Department Name 2016-17 2017-18 2017-18 2018-19
General Government
Fiscal Operations 1,894,900$ 2,195,432$ 2,112,889$ 2,273,331$
General Overhead 2,432,766 1,439,595 1,337,271 1,876,821
Total General Government 4,327,666 3,635,027 3,450,160 4,150,152
Water Operations
Utility Transmission 1,858,177 1,965,259 2,001,346 2,074,345
Treated Water 11,610,037 11,735,824 11,735,824 12,205,257
Water Treatment 1,273,446 1,433,597 1,426,960 1,477,296
Total Water Operations 14,741,660 15,134,680 15,164,130 15,756,898
Wastewater Operations
Wastewater Treatment 5,954,803 6,622,781 6,795,678 6,855,624
Pollution Control 406,925 441,646 439,813 437,016
Total Wastewater Operations 6,361,728 7,064,427 7,235,491 7,292,640
Utility Construction
Construction 1,755,216 2,315,674 2,301,826 2,109,726
Total Utility Construction 1,755,216 2,315,674 2,301,826 2,109,726
Total Operations 22,858,604 24,514,781 24,701,447 29,309,416
Transfers Out
Transfer to Debt Service 8,454,860 6,565,699 6,565,699 7,650,318
Transfer to Other Funds 10,595,480 5,094,100 5,094,101 3,960,293
Total Transfers 19,050,340 11,659,799 11,659,800 11,610,611
Water & Sewer Fund Total 46,236,610$ 39,809,607$ 39,811,407$ 40,920,027$
CITY OF BAYTOWN
WATER & SEWER FUND 520
BUDGET SUMMARY BY DEPARTMENT
General Government
10%
Water Operations
38%
Wastewater
Operations
18%
Utility Construction
5%
Transfer to Debt
Service
19%
Transfer to Other
Funds
10%
Water & Sewer Fund Expenditures by Function
City of Baytown 150 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 5,177,835$ 5,477,188$ 5,566,666$ 5,585,609$
71009 Overtime 261,887 310,500 272,100 301,500
71011 Extra Help/Temporary 7,154 2,640 2,431 2,500
71021 Health Insurance 1,319,541 1,359,116 1,359,116 1,495,077
71022 TMRS 956,499 1,024,812 1,049,643 1,048,730
71023 FICA 387,188 414,298 405,927 416,514
71028 Workers Compensation 91,164 103,238 103,945 105,834
71041 Allowances 12,139 18,600 14,999 15,000
71043 Employee Incentives - 30,264 - 201,476
71081 Retired Employee Benefits 972,568 983,006 956,373 1,148,403
Total Personnel Services 9,185,975 9,723,662 9,731,200 10,320,643
7200 Supplies
72001 Office Supplies 22,502 23,430 22,903 26,430
72002 Postage Supplies 128,020 192,385 148,946 198,834
72004 Printing Supplies 1,968 2,400 1,200 1,700
72007 Wearing Apparel 29,364 31,866 33,822 36,166
72016 Motor Vehicle Supplies 161,199 179,500 177,487 179,500
72021 Minor Tools 41,133 51,475 47,325 50,380
72022 Fuel For Generators 26,084 20,000 20,000 20,000
72026 Cleaning & Janitorial Sup 5,977 6,500 6,228 6,500
72031 Chemical Supplies 251,694 406,700 471,700 476,700
72032 Medical Supplies 25 100 300 400
72052 Treated Water Supplies 11,610,037 11,735,824 11,735,824 12,205,257
Total Supplies 12,278,004 12,650,180 12,665,735 13,201,867
7300 Maintenance
73001 Land Maintenance 10,733 11,500 12,430 57,430
73011 Buildings Maintenance 11,042 22,000 20,097 20,500
73022 Sanitary Sewers Maint 44,481 80,000 80,000 80,000
73023 Water Distrib Sys Maint 197,777 405,000 435,000 405,000
73024 Reservoirs & Wells Maint 8,439 3,000 7,500 7,000
73025 Streets Sidewalks & Curbs 31,901 30,000 35,000 35,000
73027 Heat & Cool Sys Maint 5,169 11,420 11,420 11,420
73042 Machinery & Equip Maint 668,159 660,000 659,500 660,000
73041 Furniture/Fixtures Maint - 2,800 1,953 -
73043 Motor Vehicles Maint 316,133 318,000 264,800 334,000
73047 Meters & Settings Maint 296,444 535,620 471,093 616,395
73055 Maintenance On Computers 10,951 16,366 16,250 16,366
Total Maintenance 1,601,229 2,095,706 2,015,043 2,243,111
7400 Services
74001 Communication 1,046 - - -
74002 Electric Service 1,602,426 1,647,084 1,700,550 1,725,000
74005 Natural Gas 409 300 416 500
74011 Equipment Rental 24,072 11,500 22,500 21,500
74021 Special Services 578,416 845,744 893,207 1,148,458
74022 Audits 14,341 - - -
CITY OF BAYTOWN
WATER & SEWER FUND 520
BUDGET SUMMARY BY ACCOUNT
City of Baytown 151 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
CITY OF BAYTOWN
WATER & SEWER FUND 520
BUDGET SUMMARY BY ACCOUNT
74026 Janitorial Services 5,382 7,200 7,143 7,200
74042 Education & Training 35,512 53,455 53,400 55,155
74050 Disposal Services 271,690 331,000 331,000 331,000
74071 Association Dues 689 982 982 982
Total Services 2,533,984 2,897,265 3,009,198 3,289,795
Total Operating 25,599,192 27,366,813 27,421,176 29,055,416
8000 Capital Outlay
80001 Furniture & Equip <$5000 451,267 2,500 2,460 -
83024 Reservoirs & Wells - - - 30,000
83027 Heating & Cooling System 242,500 - - -
83039 Other Improvements - 117,500 117,500 -
84042 Machinery & Equipment 893,311 27,500 27,482 146,000
84043 Motor Vehicles - 469,500 466,994 28,000
86011 Capital Lease Payment - 115,995 115,995 -
Total Capital Outlay 1,587,078 732,995 730,431 204,000
9000 Other Financing Uses
91101 To General Fund 2,227,599 1,983,016 1,983,016 1,099,011
91450 To Accrued Leave-General 224,400 224,400 224,400 448,800
91522 To W W I S 8,454,860 6,565,699 6,565,699 7,650,318
91527 To CIPF - Water&Sewer 7,731,000 2,474,203 2,474,203 2,000,000
91550 To Internal Service Fnd 205,859 205,859 205,860 205,860
91552 To Warehouse Operations 206,622 206,622 206,622 206,622
Total Other Financing Uses 19,050,340 11,659,799 11,659,800 11,610,611
9900 Contingencies
99001 Contingencies - 50,000 - 50,000
Total Contingencies - 50,000 - 50,000
TOTAL EXPENDITURES 46,236,610$ 39,809,607$ 39,811,407$ 40,920,027$
City of Baytown 152 FY19 Adopted Budget
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.
City of Baytown 153 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 854,093$ 886,462$ 891,371$ 885,592$
71009 Overtime 14,962 24,000 10,600 15,000
71011 Extra Help/Temporary 7,154 2,640 2,431 2,500
71021 Health Insurance 220,364 226,973 226,973 249,678
71022 TMRS 152,788 161,013 159,899 160,413
71023 FICA 61,310 64,609 59,658 62,109
71028 Workers Compensation 5,592 6,337 6,044 6,098
71041 Allowances 1,800 1,800 1,800 1,800
Total Personnel Services 1,318,065 1,373,834 1,358,776 1,383,190
7200 Supplies
72001 Office Supplies 8,591 8,730 8,703 11,730
72002 Postage Supplies 120,163 180,385 140,946 188,834
72004 Printing Supplies 1,968 2,400 1,200 1,700
72007 Wearing Apparel 2,692 3,066 2,822 3,366
72016 Motor Vehicle Supplies 12,390 16,500 14,487 16,500
72021 Minor Tools 12,406 16,750 15,600 15,655
72026 Cleaning & Janitorial Sup 1,290 1,500 1,228 1,500
Total Supplies 159,500 229,331 184,986 239,285
7300 Maintenance
73011 Buildings Maintenance 2,917 11,500 9,597 10,000
73041 Furniture/Fixtures Maint - 2,800 1,953 -
73043 Motor Vehicles Maint 8,031 11,000 7,800 11,000
73047 Meters & Settings Maint 291,907 400,620 391,093 491,395
73055 Maintenance On Computers 10,951 16,366 16,250 16,366
Total Maintenance 313,807 442,286 426,693 528,761
7400 Services
74001 Communication 110 - - -
74002 Electric Service 5,308 6,800 4,448 5,000
74021 Special Services 86,223 97,744 95,207 98,958
74026 Janitorial Services 5,382 7,200 7,143 7,200
74042 Education & Training 6,027 8,755 8,700 10,455
74071 Association Dues 479 482 482 482
Total Services 103,529 120,981 115,980 122,095
Total Operating 1,894,900 2,166,432 2,086,435 2,273,331
8000 Capital Outlay
80001 Furniture & Equip <$5000 - 2,500 2,460 -
84043 Motor Vehicles - 26,500 23,994 -
Total Capital Outlay - 29,000 26,454 -
TOTAL DEPARTMENT 1,894,900$ 2,195,432$ 2,112,889$ 2,273,331$
1030 UTILITY BILLING & COLLECTIONS - SERVICE LEVEL BUDGET
City of Baytown 154 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 108,942$ 112,056$ 113,574$ 113,668$
71021 Health Insurance 15,854 16,329 16,329 17,962
71022 TMRS 19,429 20,414 20,334 20,530
71023 FICA 8,272 8,337 8,216 8,331
71028 Workers Compensation 143 152 150 152
71041 Allowances 1,800 3,600 1,800 1,800
71043 Employee Incentives - 25,206 - 161,475
71081 Retired Employee Benefits 972,568 983,006 956,373 1,148,403
Total Personnel Services 1,127,008 1,169,100 1,116,776 1,472,321
7400 Services
74001 Communication 936 - - -
74021 Special Services 104,767 104,500 104,500 354,500
74022 Audits 14,341 - - -
Total Services 120,044 104,500 104,500 354,500
Total Operating 1,247,053 1,273,600 1,221,276 1,826,821
8000 Capital Outlay
80001 Furniture & Equip <$5000 49,902 - - -
83027 Heating & Cooling System 242,500 - - -
84042 Machinery & Equipment 893,311 - - -
86011 Capital Lease Payment - 115,995 115,995 -
Total Capital Outlay 1,185,713 115,995 115,995 -
9100 Transfers Out
91101 To General Fund 115,995 - - -
Total Transfers Out 115,995 - - -
9900 Contingencies
99001 Contingencies - 50,000 - 50,000
Total Contingencies - 50,000 - 50,000
TOTAL DEPARTMENT 2,548,761$ 1,439,595$ 1,337,271$ 1,876,821$
1190 WATER & SEWER GENERAL OVERHEAD - SERVICE LEVEL BUDGET
Water & Sewer General Overhead codifies expenditures that are not directly associated with any other department within the Water & Sewer Fund. The major components are insurance, special programs and contingencies.
City of Baytown 155 FY19 Adopted Budget
3040 WATER OPERATIONS – PROGRAM SUMMARY
Program Description
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.
City of Baytown 156 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 1,583,155$ 1,721,570$ 1,736,113$ 1,711,993$
71009 Overtime 97,171 115,000 100,000 115,000
71021 Health Insurance 413,248 425,642 425,642 468,222
71022 TMRS 295,548 325,598 332,164 325,716
71023 FICA 119,544 131,579 127,856 128,761
71028 Workers Compensation 41,246 46,797 46,685 46,758
71041 Allowances 4,246 8,160 6,360 6,360
71043 Employee Incentives - 5,058 - 40,001
Total Personnel Services 2,554,158 2,779,404 2,774,820 2,842,811
7200 Supplies
72001 Office Supplies 991 1,200 1,200 1,200
72007 Wearing Apparel 6,577 7,000 8,000 9,000
72016 Motor Vehicle Supplies 52,705 55,000 55,000 55,000
72021 Minor Tools 13,642 15,500 12,500 15,500
72031 Chemical Supplies 1,416 1,500 1,500 1,500
72032 Medical Supplies - - 100 200
72052 Treated Water Supplies 11,610,037 11,735,824 11,735,824 12,205,257
Total Supplies 11,685,367 11,816,024 11,814,124 12,287,657
7300 Maintenance
73001 Land Maintenance 10,733 11,500 12,430 12,430
73011 Buildings Maintenance - 500 500 500
73023 Water Distrib Sys Maint 197,777 205,000 235,000 205,000
73024 Reservoirs & Wells Maint 8,439 3,000 7,500 7,000
73025 Streets Sidewalks & Curbs 31,735 30,000 35,000 35,000
73042 Machinery & Equip Maint 50 2,000 1,500 2,000
73043 Motor Vehicles Maint 118,320 94,500 94,500 110,000
73047 Meters & Settings Maint 4,537 25,000 5,000 15,000
Total Maintenance 371,591 371,500 391,430 386,930
7400 Services
74002 Electric Service 15,539 15,752 16,774 20,000
74011 Equipment Rental 12,841 5,000 20,000 15,000
74021 Special Services 93,235 120,000 120,000 120,000
74042 Education & Training 8,928 11,500 11,500 11,500
Total Services 130,543 152,252 168,274 166,500
Total Operating 14,741,660 15,119,180 15,148,648 15,683,898
8000 Capital Outlay
84042 Machinery & Equipment - 15,500 15,482 73,000
Total Capital Outlay - 15,500 15,482 73,000
TOTAL DEPARTMENT 14,741,660$ 15,134,680$ 15,164,130$ 15,756,898$
3040 WATER OPERATIONS - SERVICE LEVEL BUDGET
City of Baytown 157 FY19 Adopted Budget
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.
Major 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.
City of Baytown 158 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 1,928,293$ 2,064,738$ 2,061,782$ 2,093,003$
71009 Overtime 82,839 91,500 91,500 91,500
71021 Health Insurance 458,695 472,452 472,452 519,715
71022 TMRS 353,597 381,464 384,619 389,100
71023 FICA 142,172 153,453 149,324 155,396
71028 Workers Compensation 27,365 31,328 30,911 31,766
71041 Allowances 4,292 5,040 5,039 5,040
Total Personnel Services 2,997,254 3,199,975 3,195,627 3,285,520
7200 Supplies
72001 Office Supplies 10,938 11,500 11,000 11,500
72002 Postage Supplies 7,857 12,000 8,000 10,000
72007 Wearing Apparel 12,752 14,000 14,000 14,000
72016 Motor Vehicle Supplies 47,234 53,000 53,000 53,000
72021 Minor Tools 7,936 10,600 10,600 10,600
72022 Fuel For Generators 26,084 20,000 20,000 20,000
72026 Cleaning & Janitorial Sup 4,687 5,000 5,000 5,000
72031 Chemical Supplies 223,451 375,200 450,200 450,200
Total Supplies 340,941 501,300 571,800 574,300
7300 Maintenance
73001 Land Maintenance - - - 45,000
73011 Buildings Maintenance 8,124 10,000 10,000 10,000
73027 Heat & Cool Sys Maint 5,169 11,420 11,420 11,420
73042 Machinery & Equip Maint 659,909 653,000 653,000 653,000
73043 Motor Vehicles Maint 76,369 62,500 62,500 63,000
Total Maintenance 749,573 736,920 736,920 782,420
7400 Services
74002 Electric Service 1,581,580 1,624,532 1,679,328 1,700,000
74005 Natural Gas 409 300 416 500
74011 Equipment Rental 11,231 1,500 1,500 1,500
74021 Special Services 291,263 518,000 568,000 568,000
74042 Education & Training 10,978 20,900 20,900 20,900
74050 Disposal Services 271,690 331,000 331,000 331,000
74071 Association Dues 210 500 500 500
Total Services 2,167,361 2,496,732 2,601,644 2,622,400
Total Operating 6,255,128 6,934,927 7,105,991 7,264,640
8000 Capital Outlay
80001 Furniture & Equip <$5000 106,600 - - -
83039 Other Improvements - 117,500 117,500 -
84042 Machinery & Equipment - 12,000 12,000 -
84043 Motor Vehicles - - - 28,000
Total Capital Outlay 106,600 129,500 129,500 28,000
TOTAL DEPARTMENT 6,361,728$ 7,064,427$ 7,235,491$ 7,292,640$
3050 WASTEWATER OPERATIONS - SERVICE LEVEL BUDGET
City of Baytown 159 FY19 Adopted Budget
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.
City of Baytown 160 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 703,353$ 692,362$ 763,826$ 781,353$
71009 Overtime 66,915 80,000 70,000 80,000
71021 Health Insurance 211,380 217,720 217,720 239,500
71022 TMRS 135,136 136,323 152,627 152,971
71023 FICA 55,889 56,320 60,873 61,917
71028 Workers Compensation 16,817 18,624 20,155 21,060
Total Personnel Services 1,189,490 1,201,349 1,285,201 1,336,801
7200 Supplies
72001 Office Supplies 1,982 2,000 2,000 2,000
72007 Wearing Apparel 7,343 7,800 9,000 9,800
72016 Motor Vehicle Supplies 48,869 55,000 55,000 55,000
72021 Minor Tools 7,149 8,625 8,625 8,625
72031 Chemical Supplies 26,827 30,000 20,000 25,000
72032 Medical Supplies 25 100 200 200
Total Supplies 92,196 103,525 94,825 100,625
7300 Maintenance
73022 Sanitary Sewers Maint 44,481 80,000 80,000 80,000
73023 Water Distrib Sys Maint - 200,000 200,000 200,000
73025 Streets Sidewalks & Curbs 166 - - -
73042 Machinery & Equip Maint 8,200 5,000 5,000 5,000
73043 Motor Vehicles Maint 113,412 150,000 100,000 150,000
73047 Meters & Settings Maint - 110,000 75,000 110,000
Total Maintenance 166,259 545,000 460,000 545,000
7400 Services
74011 Equipment Rental - 5,000 1,000 5,000
74021 Special Services 2,927 5,500 5,500 7,000
74042 Education & Training 9,579 12,300 12,300 12,300
Total Services 12,506 22,800 18,800 24,300
Total Operating 1,460,451 1,872,674 1,858,826 2,006,726
8000 Capital Outlay
80001 Furniture & Equip <$5000 294,765 - - -
83024 Reservoirs & Wells - - - 30,000
84042 Machinery & Equipment - - - 73,000
84043 Motor Vehicles - 443,000 443,000 -
Total Capital Outlay 294,765 443,000 443,000 103,000
TOTAL DEPARTMENT 1,755,216$ 2,315,674$ 2,301,826$ 2,109,726$
3060 UTILITY CONSTRUCTION - SERVICE LEVEL BUDGET
City of Baytown 161 FY19 Adopted Budget
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
9000 Other Financing Uses
91101 To General Fund 2,111,604$ 1,983,016$ 1,983,016$ 1,099,011$
91450 To Accrued Leave-General 224,400 224,400 224,400 448,800
91522 To W W I S 8,454,860 6,565,699 6,565,699 7,650,318
91527 To CIPF - Water&Sewer 7,731,000 2,474,203 2,474,203 2,000,000
91550 To Internal Service Fnd 205,859 205,859 205,860 205,860
91552 To Warehouse Operations 206,622 206,622 206,622 206,622
Total Other Financing Uses 18,934,345 11,659,799 11,659,800 11,610,611
TOTAL DEPARTMENT 18,934,345$ 11,659,799$ 11,659,800$ 11,610,611$
9010 TRANSFERS OUT - SERVICE LEVEL BUDGET
This cost center represents funding to other funds and costs allocation for operating services.
City of Baytown 162 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
BEGINNING CASH BALANCE 1,489,416$ 2,276,610$ 2,276,610$ 1,062,163$
Add:
Investment Interest 12,258 18,000 14,444 18,000
From Aquatics Fund 70,920 71,067 71,067 70,756
Revenue From MDD Fund 1,120,419 376,292 376,293 373,554
From Water And Sewer Fund 8,454,860 6,565,699 6,565,699 7,650,318
Total Revenues 9,658,457 7,031,058 7,027,503 8,112,628
FUNDS AVAILABLE FOR DEBT
SERVICE 11,147,873 9,307,668 9,304,113 9,174,791
Deduct:
Bond Principal 2,440,000 1,155,000 1,155,000 1,180,000
Interest On Bonds 861,719 806,430 806,430 769,572
Fiscal Agent Fees 8,430 36,000 36,000 36,000
Issuance Cost - - - -
Amortize Issuance Costs - 50,000 - 50,000
To G O I S 5,461,010 6,137,902 6,137,902 5,460,915
Expense - BAWA Fund 100,104 106,618 106,618 112,970
Total Deductions 8,871,263 8,291,950 8,241,950 7,609,457
ENDING CASH BALANCE 2,276,610$ 1,015,718$ 1,062,163$ 1,565,334$
CITY OF BAYTOWN
WATER & WASTEWATER INTEREST & SINKING (WWIS) FUND 522
BUDGET SUMMARY BY FUND
City of Baytown 163 FY19 Adopted Budget
Principal Principal
Amount of Outstanding Outstanding
Series Obligation Issue Oct. 1, 2018 Principal Interest Total Sept. 30, 2019
2013 Certificates of Obligation 1 16,500,000 13,120,000 720,000 400,663 1,120,663 12,400,000
2014 Certificates of Obligation 2 11,715,000 9,995,000 460,000 368,908 828,908 9,535,000
Subtotal 28,215,000 23,115,000 1,180,000 769,571 1,949,571 21,935,000
Transfer to GOIS:
2011 General Obligation & Refunding 3 3,590,000 2,140,400 215,200 85,512 300,712 1,925,200
2012 General Obligation & Refunding 3 9,790,000 6,531,446 714,200 228,708 942,908 5,817,246
2014 General Obligation & Refunding 3 6,242,624 3,006,984 276,797 110,726 387,522 2,730,187
2015 General Obligation & Refunding 3 13,218,231 10,792,383 801,342 485,777 1,287,118 9,991,041
2016 General Obligation & Refunding 3 22,699,658 20,621,943 1,694,233 848,421 2,542,655 18,927,710
Subtotal 55,540,513 43,093,156 3,701,772 1,759,144 5,460,916 39,391,384
Transfer to BAWA:
2006 Revenue Bonds 1,000,000 414,375 97,500 15,470 112,970 316,875
Total Water & Sewer Debt 84,755,513$ 66,622,531$ 4,979,272$ 2,544,184$ 7,523,456$ 61,643,259$
1 Includes MDD portion
2 Includes Aquatics portion
3 Water & Sewer portion only
Principal & Interest
Requirements for 2018-19
CITY OF BAYTOWN
WATER AND SEWER SYSTEM
SUMMARY OF FY 2018-19 DEBT REQUIREMENTS
City of Baytown 164 FY19 Adopted Budget
CITY OF BAYTOWN
WATER AND SEWER SYSTEM - DIRECT DEBT
ANNUAL REQUIREMENT TO AMORTIZE BONDED DEBT
Fiscal Principal Interest Interest Total Annual
Year Due 02/01 Due 02/01 Due 08/01 Interest Requirement
2019 1,180,000 395,434 374,136 769,571 1,949,571
2020 1,210,000 374,134 349,934 724,069 1,934,069
2021 1,245,000 349,934 325,034 674,969 1,919,969
2022 1,285,000 325,034 305,072 630,106 1,915,106
2023 1,330,000 305,072 284,397 589,469 1,919,469
2024 1,370,000 284,397 263,072 547,469 1,917,469
2025 1,425,000 263,072 240,347 503,419 1,928,419
2026 1,470,000 240,347 215,247 455,594 1,925,594
2027 1,515,000 215,247 191,735 406,982 1,921,982
2028 1,570,000 191,735 166,385 358,120 1,928,120
2029 1,620,000 166,385 139,806 306,191 1,926,191
2030 1,675,000 139,806 111,713 251,519 1,926,519
2031 1,735,000 111,713 81,706 193,419 1,928,419
2032 1,805,000 81,706 50,225 131,931 1,936,931
2033 1,865,000 50,225 16,300 66,525 1,931,525
2034 815,000 16,300 - 16,300 831,300
23,115,000$ 3,510,540$ 3,115,108$ 6,625,648$ 29,740,648$
0.00
500,000.00
1,000,000.00
1,500,000.00
2,000,000.00
2,500,000.00
2019202020212022202320242025202620272028202920302031203220332034Annual Debt Service Fiscal Year
Annual Debt Service Requirements
Principal Interest
City of Baytown 165 FY19 Adopted Budget
Certificates of Obligation Funding: WSIS-MDD 16,500,000$
Series 2013 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2013 2.000%-$ -$ 132,351$ 132,351$ 132,351$ 16,500,000$
2014 2.000%650,000 243,094 236,594 479,688 1,129,688 15,850,000
2015 2.000%660,000 236,594 229,994 466,588 1,126,588 15,190,000
2016 2.000%675,000 229,994 223,244 453,238 1,128,238 14,515,000
2017 2.000%690,000 223,244 216,344 439,588 1,129,588 13,825,000
2018 2.500%705,000 216,344 207,531 423,875 1,128,875 13,120,000
2019 4.000%720,000 207,531 193,131 400,663 1,120,663 12,400,000
2020 4.000%730,000 193,131 178,531 371,663 1,101,663 11,670,000
2021 4.000%745,000 178,531 163,631 342,163 1,087,163 10,925,000
2022 2.500%765,000 163,631 154,069 317,700 1,082,700 10,160,000
2023 2.500%790,000 154,069 144,194 298,263 1,088,263 9,370,000
2024 2.500%810,000 144,194 134,069 278,263 1,088,263 8,560,000
2025 2.625%840,000 134,069 123,044 257,113 1,097,113 7,720,000
2026 3.000%860,000 123,044 110,144 233,188 1,093,188 6,860,000
2027 3.000%885,000 110,144 96,869 207,013 1,092,013 5,975,000
2028 3.125%915,000 96,869 82,572 179,441 1,094,441 5,060,000
2029 3.125%945,000 82,572 67,806 150,378 1,095,378 4,115,000
2030 3.250%975,000 67,806 51,963 119,769 1,094,769 3,140,000
2031 3.250%1,010,000 51,963 35,550 87,513 1,097,513 2,130,000
2032 3.300%1,050,000 35,550 18,225 53,775 1,103,775 1,080,000
2033 3.375%1,080,000 18,225 - 18,225 1,098,225 -
16,500,000$ 2,910,597$ 2,799,854$ 5,710,451$ 22,210,451$
Certificates of Obligation Funding: WSIS-Aquatics 11,715,000$
Series 2014 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2014 2.000%-$ -$ 124,640$ 124,640$ 124,640$ 11,715,000$
2015 3.000%410,000 211,653 207,553 419,206 829,206 11,305,000
2016 3.000%425,000 207,553 201,178 408,731 833,731 10,880,000
2017 3.000%435,000 201,178 194,653 395,831 830,831 10,445,000
2018 3.000%450,000 194,653 187,903 382,556 832,556 9,995,000
2019 3.000%460,000 187,903 181,005 368,908 828,908 9,535,000
2020 4.000%480,000 181,003 171,403 352,406 832,406 9,055,000
2021 4.000%500,000 171,403 161,403 332,806 832,806 8,555,000
2022 4.000%520,000 161,403 151,003 312,406 832,406 8,035,000
2023 4.000%540,000 151,003 140,203 291,206 831,206 7,495,000
2024 4.000%560,000 140,203 129,003 269,206 829,206 6,935,000
2025 4.000%585,000 129,003 117,303 246,306 831,306 6,350,000
2026 4.000%610,000 117,303 105,103 222,406 832,406 5,740,000
2027 3.250%630,000 105,103 94,866 199,969 829,969 5,110,000
2028 3.375%655,000 94,866 83,813 178,679 833,679 4,455,000
2029 3.500%675,000 83,813 72,000 155,813 830,813 3,780,000
2030 3.500%700,000 72,000 59,750 131,750 831,750 3,080,000
2031 3.750%725,000 59,750 46,156 105,906 830,906 2,355,000
2032 3.375%755,000 46,156 32,000 78,156 833,156 1,600,000
2033 4.000%785,000 32,000 16,300 48,300 833,300 815,000
2034 4.000%815,000 16,300 - 16,300 831,300 -
11,715,000$ 2,564,249$ 2,477,238$ 5,041,487$ 16,756,487$
May 26, 2013
April 1, 2014
CITY OF BAYTOWN
WATER AND SEWER SYSTEM
DETAIL DEBT AMORTIZATION SCHEDULES
City of Baytown 166 FY19 Adopted Budget
9/27/2018
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Solid Waste and Recycling Collections 4,344,899$ 5,537,473$ 5,256,465$ 6,022,758$
Recycling Revenue 45,215 53,899 23,673 23,673
Residential Recycling 635,745 624,525 690,108 690,108
Miscellaneous 1,806 1,736 2,013 2,013
Transfers In - - - 370,000
Total Revenues 5,027,666 6,217,633 5,972,259 7,108,552
Expenditures
Personnel Services 893,623 895,765 947,968 899,180
Supplies 57,611 62,750 63,500 118,500
Maintenance 120,829 112,000 112,000 112,000
Services 3,618,222 4,804,857 4,600,728 5,457,746
Total Operating 4,690,285 5,875,372 5,724,196 6,587,426
Non-Recurring Expenditures
Capital Outlay - - - 370,000
Transfers Out 15,000 15,000 15,000 15,000
Total Expenditures 4,705,285 5,890,372 5,739,196 6,972,426
Excess (Deficit) Revenues
Over Expenditures 322,381 327,261 233,063 136,126
GAAP adjustment (10,327)
Working Capital - Beginning 398,006 710,060 710,060 943,123
Working Capital - Ending 710,060$ 1,037,321$ 943,123$ 1,079,249$
Days of Operating Expenditures 55 64 60 60
CITY OF BAYTOWN
SANITATION FUND 500
BUDGET SUMMARY BY FUND
Personnel Services
13%
Supplies
2%
Maintenance
2%
Services
78%
Sanitation Fund Expenditures by Type
City of Baytown 167 FY19 Adopted Budget
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.
City of Baytown 168 FY19 Adopted Budget
3200 SANITATION - SERVICE LEVEL BUDGET
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 542,080$ 549,258$ 577,149$ 515,912$
71009 Overtime 36,390 22,000 35,000 35,000
71021 Health Insurance 142,682 146,961 146,961 155,675
71022 TMRS 101,487 100,831 111,120 97,876
71023 FICA 42,400 41,689 45,104 39,939
71028 Workers Compensation 28,584 30,500 32,634 31,388
71043 Employee Incentives - 4,526 - 23,390
Total Personnel Services 893,623 895,765 947,968 899,180
7200 Supplies
72007 Wearing Apparel 3,568 3,500 4,000 4,000
72016 Motor Vehicle Supplies 50,785 55,000 55,000 110,000
72021 Minor Tools 2,264 3,000 3,000 3,000
72026 Cleaning & Janitorial Sup 5 - - -
72031 Chemical Supplies 604 250 500 500
72041 Educational Supplies 386 1,000 1,000 1,000
Total Supplies 57,611 62,750 63,500 118,500
7300 Maintenance
73001 Land Maintenance 270 500 500 500
73011 Buildings Maintenance 2,199 1,500 1,500 1,500
73043 Motor Vehicles Maint 118,360 110,000 110,000 110,000
Total Maintenance 120,829 112,000 112,000 112,000
7400 Services
74021 Special Services 317,133 255,218 255,218 262,236
74034 Household Garbage Contract 3,071,530 4,305,000 3,950,000 4,800,000
74036 Advertising 60 1,500 1,500 1,500
74040 Recycling Services 42,876 35,800 60,000 60,000
74042 Education & Training 3,461 4,500 4,500 4,500
74050 Disposal Services 183,162 202,839 329,510 329,510
Total Services 3,618,222 4,804,857 4,600,728 5,457,746
Total Operating 4,690,285 5,875,372 5,724,196 6,587,426
8000 Capital Outlay
84043 Motor Vehicles - - - 370,000
Total Capital Outlay - - - 370,000
9000 Other Financing Uses
91350 To Gen Capital Proj Fund 15,000 15,000 15,000 15,000
Total Other Financing Uses 15,000 15,000 15,000 15,000
TOTAL DEPARTMENT 4,705,285$ 5,890,372$ 5,739,196$ 6,972,426$
City of Baytown 169 FY19 Adopted Budget
City of Baytown 170 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Storm Drainage Fees 1,937,162$ 2,253,786$ 2,080,046$ 2,565,650$
Transfers From Fund 350 220,000 777,500 777,500 -
Total Revenues 2,157,162 3,031,286 2,857,546 2,565,650
Expenditures
Personnel Services 1,118,802 1,469,285 1,369,689 1,541,360
Supplies 85,150 136,625 134,175 156,625
Maintenance 147,646 162,000 150,000 215,000
Services 108,118 148,175 131,300 165,675
Total Operating 1,459,716 1,916,085 1,785,164 2,078,660
Non-Recurring Expenditures
Capital Outlay 283,828 777,500 777,500 68,000
Transfers Out 73,333 228,833 228,833 228,833
Contingency - - - 500,000
Total Expenditures 1,816,877 2,922,418 2,791,497 2,875,493
Excess (Deficit) Revenues
Over Expenditures 340,285 108,868 66,049 (309,843)
Budget to GAAP Adjustment 4,098
Working Capital - Beginning 343,231 687,614 687,614 753,663
Working Capital - Ending 687,614$ 796,482$ 753,663$ 443,820$
Days of Operating Expenditures 172 152 154 78
CITY OF BAYTOWN
STORM WATER UTILITY FUND 505
BUDGET SUMMARY BY FUND
Personnel Services
65%
Supplies
6%
Maintenance
9%
Services
7%
Capital Outlay
3%
Transfers Out
10%
Storm Water Utility Fund Expenditures by Type
City of Baytown 171 FY19 Adopted Budget
3050 STORM WATER UTILITY – PROGRAM SUMMARY
Program Description
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, within Public Works, 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
• 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.
• Reviewed 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 in all City departments as they related to Storm Water Permit.
• 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.
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 Household Hazardous Waste events.
• Document and record illicit discharge complaints.
• Increase the productivity of the drainage maintenance and capital drainage crews by cross training exercises.
• Build relationships with other City departments involved with the SWMP.
• Prepare for the next permitting phase.
• Improve Customer Service.
City of Baytown 172 FY19 Adopted Budget
3050 STORM WATER UTILITY - SERVICE LEVEL BUDGET
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 699,704$ 924,298$ 844,568$ 920,360$
71003 Part Time Wages - - 6,000 12,000
71009 Overtime 36,600 33,000 32,000 33,000
71021 Health Insurance 169,104 228,606 228,606 251,475
71022 TMRS 129,966 170,318 157,235 171,036
71023 FICA 53,296 70,359 63,504 70,941
71028 Workers Compensation 21,132 32,352 28,777 32,418
71041 Allowances 9,000 9,000 8,999 9,000
71043 Employee Incentives - 1,352 - 41,130
Total Personnel Services 1,118,802 1,469,285 1,369,689 1,541,360
7200 Supplies
72001 Office Supplies 2,372 3,500 3,200 3,500
72002 Postage Supplies 62 500 400 500
72004 Printing Supplies 185 1,500 1,000 1,500
72007 Wearing Apparel 2,996 5,725 5,675 5,725
72016 Motor Vehicle Supplies 33,545 42,800 42,800 42,800
72021 Minor Tools 6,011 12,500 12,000 12,500
72031 Chemical Supplies 35,021 55,100 55,100 75,100
72041 Educational Supplies 4,959 6,500 6,000 6,500
72045 Computer Software Supply - 8,500 8,000 8,500
Total Supplies 85,150 136,625 134,175 156,625
7300 Maintenance
73001 Land Maintenance - 30,000 30,000 30,000
73026 Storm Drains Maint 59,023 30,000 45,000 110,000
73043 Motor Vehicles Maint 88,623 102,000 75,000 75,000
Total Maintenance 147,646 162,000 150,000 215,000
7400 Services
74021 Special Services 89,470 130,000 110,000 130,000
74036 Advertising - 2,500 2,000 2,500
74042 Education & Training 5,779 14,850 13,500 17,350
74050 Disposal Services 12,263 - - -
74051 Non City Facility Rental - - 5,000 15,000
74071 Association Dues 606 825 800 825
Total Services 108,118 148,175 131,300 165,675
Total Operating 1,459,716 1,916,085 1,785,164 2,078,660
8000 Capital Outlay
80001 Furniture & Equip <$5000 - 20,000 20,000 -
83026 Storm Drains 44,354 - - -
83039 Other Improvements 7,219 - - -
84042 Machinery & Equipment 58,569 521,500 521,500 -
84043 Motor Vehicles 173,686 236,000 236,000 68,000
Total Capital Outlay 283,828 777,500 777,500 68,000
9000 Other Financing Uses
91350 To Gen Capital Proj Fund 73,333 228,833 228,833 228,833
Total Other Financing Uses 73,333 228,833 228,833 228,833
9900 Contingency
99002 Unforeseen/New Initiative - - - 500,000
Total Other Financing Uses - - - 500,000
TOTAL DEPARTMENT 1,816,877$ 2,922,418$ 2,791,497$ 2,875,493$
City of Baytown 173 FY19 Adopted Budget
City of Baytown 174 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Departmental Billings - Fuel 929,704$ 829,702$ 988,443$ 988,443$
Departmental Billings - Repairs 741,097 824,784 757,228 757,228
State Fuel Tax Refund 871 1,581 - -
Transfer In - General Fund 388,011 388,011 388,011 388,011
Transfer In - Water & Sewer Fund 205,859 205,859 205,860 205,860
Total Revenues 2,265,542 2,249,937 2,339,542 2,339,542
Expenditures
Personnel Services 632,721 614,345 620,726 633,717
Supplies 1,372,608 1,407,050 1,611,050 1,611,050
Maintenance 10,932 10,800 9,300 9,300
Services 43,202 50,500 50,500 50,500
Total Operating 2,059,462 2,082,695 2,291,576 2,304,567
Non-Recurring Expenditures
Capital Outlay - 166,100 157,500 -
Total Expenditures 2,059,462 2,248,795 2,449,076 2,304,567
Excess (Deficit) Revenues
Over Expenditures 206,080 1,142 (109,534) 34,975
Budget to GAAP Adjustment 66,496
Working Capital - Beginning 269,919 542,495 542,495 432,961
Working Capital - Ending 542,495$ 543,637$ 432,961$ 467,936$
CITY OF BAYTOWN
GARAGE FUND 550
BUDGET SUMMARY BY FUND
Personnel Services
28%
Supplies
70%
Maintenance
0%
Services
2%
Garage Fund Expenditures by Type
City of Baytown 175 FY19 Adopted Budget
7010 GARAGE OPERATIONS – PROGRAM SUMMARY
Program Description
Equipment Services Division maintains, services, and repairs a fleet consisting of the vehicles and equipment operated by
Public Works, Parks and Recreation, Engineering, Inspections, Library, Health, Purchasing, Utility Billing and BAWA. This
division also maintains the fueling facility, Public Works gate access, standby generators, the equipment wash rack, and the
garage owned mechanical equipment. In addition, assistance is rendered to Police and Fire garages and Park operations when
necessary. This division processes all associated paperwork, as well as billing of fuel and services to all user departments.
Major Goals
• To provide for safe and efficient maintenance operations by performing vehicle and equipment preventative maintenance
and repairs.
• Provide these services in an economical and timely manner.
Major Objectives
• Coordinate with departmental supervisors to facilitate sufficient availability of equipment for their duties.
• Reduce downtime and increase “mean-time-between-failure” for vehicles and equipment maintained by the garage.
• Reduce rate of returns for unscheduled repairs with an aggressive preventative maintenance program
City of Baytown 176 FY19 Adopted Budget
7010 GARAGE OPERATIONS - SERVICE LEVEL BUDGET
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 407,980$ 402,618$ 398,731$ 389,785$ 71009 Overtime 22,648 10,000 20,000 20,000
71021 Health Insurance 84,552 87,088 87,088 95,800
71022 TMRS 76,474 73,780 76,313 73,456
71023 FICA 31,287 30,113 29,733 29,356
71028 Workers Compensation 4,518 4,684 4,705 4,610
71041 Allowances 5,262 5,400 4,156 3,600
71043 Employee Incentives - 662 - 17,110
Total Personnel Services 632,721 614,345 620,726 633,717
7200 Supplies
72001 Office Supplies 57 - - -
72007 Wearing Apparel 3,387 3,600 3,600 3,600
72016 Motor Vehicle Supplies 7,537 5,500 5,500 5,500
72017 Parts Purchase For Resale 470,382 438,250 438,250 438,250
72018 Fuel Purchase For Resale 882,638 950,000 1,150,000 1,150,000
72019 Supplies Purch For Resale 4,383 4,000 8,000 8,000
72021 Minor Tools 1,981 3,500 3,500 3,500
72026 Cleaning & Janitorial Sup 2,089 2,000 2,000 2,000
72032 Medical Supplies 155 200 200 200
Total Supplies 1,372,608 1,407,050 1,611,050 1,611,050
7300 Maintenance
73011 Buildings Maintenance 3,557 4,000 4,000 4,000
73027 Heat & Cool Sys Maint 79 800 800 800
73042 Machinery & Equip Maint 4,011 2,500 2,500 2,500
73043 Motor Vehicles Maint 3,285 3,500 2,000 2,000
Total Maintenance 10,932 10,800 9,300 9,300
7400 Services
74020 Outside Contracts 35,342 40,000 40,000 40,000
74021 Special Services 4,476 6,500 6,500 6,500
74042 Education & Training 3,384 4,000 4,000 4,000
Total Services 43,202 50,500 50,500 50,500
Total Operating 2,059,462 2,082,695 2,291,576 2,304,567
8000 Capital Outlay
84042 Machinery & Equipment - 88,100 88,100 -
84043 Motor Vehicles - 78,000 69,400 -
Total Services - 166,100 157,500 -
TOTAL DEPARTMENT 2,059,462$ 2,248,795$ 2,449,076$ 2,304,567$
City of Baytown 177 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Water Meter Sales 103,323$ 89,650$ 71,187$ 71,187$
Dept Billing-Vehicle Repr 23 - 47 47
Investment Interest 44 21 38 38
From General Fund 44,436 44,436 44,436 44,436
From Water And Sewer Fund 206,622 206,622 206,622 206,622
Total Revenues 354,448 340,729 322,330 322,330
Expenditures
Personnel Services 222,538 234,813 231,777 245,486
Supplies 102,697 30,600 10,600 30,600
Maintenance 5,962 8,750 8,750 8,750
Services 2,689 3,000 3,000 3,000
Total Operating 333,886 277,163 254,127 287,836
Non-Recurring Expenditures
Capital Outlay - - - -
Total Expenditures 333,886 277,163 254,127 287,836
Excess (Deficit) Revenues
Over Expenditures 20,562 63,566 68,203 34,494
Budget to GAAP Adjustment (2,474)
Working Capital - Beginning 46,824 64,912 64,912 133,115
Working Capital - Ending 64,912$ 128,478$ 133,115$ 167,609$
CITY OF BAYTOWN
WAREHOUSE OPERATIONS FUND 552
BUDGET SUMMARY BY FUND
Personnel Services
85%
Operations
15%
Warehouse Fund Expenditures by Type
City of Baytown 178 FY19 Adopted Budget
7010 WAREHOUSE OPERATIONS – PROGRAM SUMMARY
Program Description
Provide Centralized warehousing and purchasing for commonly used supplies and materials throughout the city. Operation is
designed to provide lower costs through volume purchasing and consolidation.
Major Goals
• Expansion of base inventory to facilitate citywide usage, while reducing items with low turnover.
• Develop inventory-tracking system.
• Develop inventory minimum and maximum levels based on usage.
Major Objectives
• Automation of physical inventory process.
• Increase use of warehouse by city departments.
City of Baytown 179 FY19 Adopted Budget
7010 WAREHOUSE OPERATIONS - SERVICE LEVEL BUDGET
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71002 Regular Wages 138,480$ 149,364$ 147,007$ 146,551$
71013 Term/Accrual Pay - - - -
71009 Overtime 2,575 - 1,000 3,000
71021 Health Insurance 42,717 43,544 43,544 47,900
71022 TMRS 24,747 26,364 26,129 26,584
71023 FICA 9,509 10,144 9,257 10,012
71028 Workers Compensation 4,510 4,903 4,840 4,907
71043 Employee Incentives - 494 - 6,532
Total Personnel Services 222,538 234,813 231,777 245,486
7200 Supplies
72001 Office Supplies 1,229 1,000 1,000 1,000
72007 Wearing Apparel 1,142 1,500 1,500 1,500
72015 Meter Purchase For Resale 92,279 20,000 - 20,000
72016 Motor Vehicle Supplies 3,354 4,000 4,000 4,000
72021 Minor Tools 1,200 4,000 4,000 4,000
72032 Medical Supplies 49 100 100 100
72098 Inventory Adjustments 3,445 - - -
Total Supplies 102,697 30,600 10,600 30,600
7300 Maintenance
73011 Buildings Maintenance 3,396 6,000 6,000 6,000
73043 Motor Vehicles Maint 2,566 2,750 2,750 2,750
Total Maintenance 5,962 8,750 8,750 8,750
7400 Services
74042 Education & Training 2,689 3,000 3,000 3,000
Total Services 2,689 3,000 3,000 3,000
Total Operating 333,886 277,163 254,127 287,836
TOTAL DEPARTMENT 333,886$ 277,163$ 254,127$ 287,836$
City of Baytown 180 FY19 Adopted Budget
BAYTOWN AREA WATER AUTHORITY
Baytown Area Water Authority, (BAWA), is a water authority created by Texas Legislature to
purchase and distribute surface and/or underground supplies for the City and surrounding
communities. The City accounts for approximately 90% of BAWA's annual sales. BAWA is
considered a component unit of the City of Baytown.
City of Baytown 181 FY19 Adopted Budget
BAYTOWN AREA WATER
AUTHORITY (BAWA)
ANNUAL PROGRAM OF SERVICES
2018-19
ADOPTED BUDGET
City of Baytown 182 FY19 Adopted Budget
BAYTOWN AREA WATER
AUTHORITY
BOARD OF DIRECTORS
BRENDA BRADLEY SMITH, President
MIKE WILSON, Vice President
FRANK McKAY III, Secretary
CITY CLERK, Assistant Secretary
BRANDON BENOIT, Director
HARLAND FORREST JR, Director
City of Baytown 183 FY19 Adopted Budget
BAYTOWN AREA WATER
AUTHORITY
(BAWA)
ORGANIZATION CHART
Baytown Area Water
Authority
Board of Directors
General Manager
Plant
Manager/Director of Public Works &
Utilities
Superintendent
City of Baytown 184 FY19 Adopted Budget
BAYTOWN AREA WATER AUTHORITY
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
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 2018-19 adopted budget estimates sales of $13,816,896 for an average of 13.5 million
gallons per day (MGD). Fluctuations in rainfall amounts can significantly impact actual sales.
The existing rate structure of $2.74 per 1,000 gallons for the City of Baytown and $2.78 per
1,000 gallons for customers outside the city will increase to $2.82 and $2.86 respectively,
effective October 1, 2018. This would cover the increased cost of operations, including debt
service, the purchase of raw water, and provide funds for future capital projects. This increase in
rates is expected to generate $398,565 in additional revenue.
EXPENDITURES
Total operating expenditures for the adopted 2018-19 budget are $6,791,521 which is an increase
of $75,773 from the 2017-18 budget. An increase of $333,593 over current year estimate in the
untreated water supplies is included in the budget due to the City of Houston’s raw water supply
contract. This budget includes a transfer of $350,000 to the General Fund for an indirect cost
allocation to reimburse the City for administrative services such as Human Resources, Fiscal
Operations, Legal and Information Technology Services. Highlights of major operating changes
are as follows:
• Increase in personnel services $ 43,699
• Decrease in supplies (16,863)
• Increase in maintenance 1,000
• In crease in services 47,937
• Increase in capital outlay 85,000
• Increase in transfers out-capital improvements 3,790,159
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 (2.8%) from $0.6821 to $0.7012 effective April 1, 2018. 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.
City of Baytown 185 FY19 Adopted Budget
BAYTOWN AREA WATER AUTHORITY
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
Debt Service – The transfer to cover the debt service requirement for the adopted 2018-19
budget is $2,429,518. The Authority awarded a construction contract to build the BAWA East
Water Treatment Plant and due to the length of time for construction, 27-36 months, the
Authority chose to issue bonds in two parts. The combination of bonds and operating funds
totaling $28 million, was issued for the first year. The second issue, $18 million in bonds, will
be issued in the fiscal year 2018-19.
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 $6,016,617
Development of a six (6) million gallons per day (MGD) surface water treatment plant south of
Interstate Highway (IH) 10 and west of SH 99 along the Coastal Water Authority (CWA) Barbers
Hill Canal. The design will provide for the ability to expand the plant based on future water
demands and allow the plant to convert to salt water treatment (desalinization) ensuring long
term viability. Construction is expected to begin in October 2017.
Annual Operating Impact: Non-Operational for FY2019
High Service Pumps $ 923,138
Replace all four high service pumps with new pumps. The new pumps will have a firm capacity
of 24,000 gpm (34.5 MGD) at 175‐ft TDH.
Annual Operating Impact: Preventative maintenance cost projected at $15,000 for FY2019.
Filter Scour $1,114,000
This project will provide more efficient backwash with 40-50% less backwash water and will
extend the life of the filter media. (Cost savings less energy and water use)
Annual Operating Impact: No anticipated operating cost for FY2019.
East Transmission Line $1,650,000
This is for the design of the transmission line that will go from the new Water Treatment Plant to
provide water to the City
Annual Operating Impact: No anticipated operating cost for FY2019
City of Baytown 186 FY19 Adopted Budget
BAYTOWN AREA WATER AUTHORITY
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
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 2018-19 adopted budget, BAWA’s working capital level at year end is projected to
represent 235 days of operating expenditures; a contingency line item of $75,000 is provided;
plus we are able to transfer out $5,790,159 to BAWA’s Capital Improvement Project Fund
(CIPF). The $5,790,159 will be available for funding future capital projects.
City of Baytown 187 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Sale of Water - Baytown 11,610,037$ 11,735,824$ 11,666,510$ 12,205,257$
Sale of Water - Other 1,545,034 1,549,652 1,594,490 1,611,639
Interest Revenue 39,976 23,321 48,991 48,991
Miscellaneous 50 524 - -
Transfers In From WWIS Fund 432,995 106,618 106,618 112,970
Total Revenues 13,628,092 13,415,939 13,416,609 13,978,857
Expenditures
Personnel Services 1,282,663 1,433,597 1,439,552 1,477,296
Supplies 4,326,081 4,305,636 3,904,010 4,288,773
Maintenance 307,278 238,500 238,500 239,500
Services 748,345 738,015 687,869 785,952
Total Operating 6,664,368 6,715,748 6,269,931 6,791,521
Capital Outlay 19,485 - - 85,000
Transfers Out - Debt Service 2,423,392 2,421,180 2,421,180 2,429,518
Transfers Out - Capital Improvement 4,680,000 2,000,000 2,000,000 5,790,159
Transfers Out - General Fund 350,000 350,000 350,000 350,000
Contingency - 75,000 - 75,000
Total Expenditures 14,137,244 11,561,928 11,041,111 15,521,198
Excess (Deficit) Revenues
Over Expenditures (509,152) 1,854,011 2,375,498 (1,542,341)
GAAP to budget basis adjustment (332,891) - - -
Working Capital - Beginning 4,388,597 3,546,554 3,546,554 5,922,052
Working Capital - Ending 3,546,554$ 5,400,565$ 5,922,052$ 4,379,711$
Days of Operating Expenditures 194 294 345 235
BAYTOWN AREA WATER AUTHORITY FUND 510
BUDGET SUMMARY BY FUND
City of Baytown 188 FY19 Adopted Budget
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 14.82 MGD and projected finished water flow of 13.69 MGD for fiscal year 2016-17. 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 13.5 MGD of finished water.
•Maintain finished water turbidity (haze measurement) consistently < 0.1 NTU.
•Maintain compliance with all TCEQ and EPA regulations.
City of Baytown 189 FY19 Adopted Budget
3070 BAYTOWN AREA WATER AUTHORITY- SERVICE LEVEL BUDGET
Actual Budget Estimated Adopted
Acct#Acct Description 2016-17 2017-18 2017-18 2018-19
7100 Personnel Services
71011 Extra Help/Temporary 9,217$ -$ 16,250$ -$
71031 Contract Personnel BAWA 1,273,446 1,433,597 1,423,302 1,477,296
Total Personnel Services 1,282,663 1,433,597 1,439,552 1,477,296
7200 Supplies
72001 Office Supplies 3,335 3,100 3,100 3,250
72002 Postage Supplies 370 380 410 430
72007 Wearing Apparel 6,272 6,300 6,300 6,300
72016 Motor Vehicle Supplies 8,967 5,000 5,000 5,000
72021 Minor Tools 2,235 2,400 2,400 2,400
72022 Fuel For Generators 14,039 10,000 10,000 10,000
72026 Cleaning & Janitorial Sup 2,157 2,000 2,000 2,000
72031 Chemical Supplies 630,965 700,900 650,000 700,900
72032 Medical Supplies 747 800 800 900
72041 Educational Supplies 1,028 2,000 2,000 2,000
72051 Untreated Water Supplies 3,634,259 3,550,756 3,200,000 3,533,593
72055 Laboratory Supplies 21,707 22,000 22,000 22,000
Total Supplies 4,326,081 4,305,636 3,904,010 4,288,773
7300 Maintenance
73011 Buildings Maintenance 17,480 7,000 7,000 7,000
73027 Heat & Cool Sys Maint 3,425 5,500 5,500 5,500
73028 Electrical Maintenance 36,825 40,000 40,000 40,000
73041 Furniture/Fixtures Maint 9,360 1,000 1,000 2,000
73042 Machinery & Equip Maint 231,050 175,000 175,000 175,000
73043 Motor Vehicles Maint 9,139 10,000 10,000 10,000
Total Maintenance 307,278 238,500 238,500 239,500
7400 Services
74001 Communication - - - -
74002 Electric Service 478,566 526,115 473,177 474,000
74011 Equipment Rental 15,821 15,000 15,000 15,000
74021 Special Services 229,595 172,000 172,000 267,000
74022 Audits 15,303 13,500 16,352 16,352
74036 Advertising 532 600 540 600
74042 Education & Training 8,528 10,800 10,800 12,800
74280 Bonds - - - 200
Total Services 748,345 738,015 687,869 785,952
Total Operating 6,664,368 6,715,748 6,269,931 6,791,521
8000 Capital Outlay
80001 Furniture & Equip <$5000 19,485 - - -
83023 Water Distribution System - - - 50,000
84042 Machinery & Equipment - - - -
84043 Motor Vehicles - - - 35,000
Total Capital Outlay 19,485 - - 85,000
9000 Other Financing Uses
91511 To BAWA Debt Service 2,423,392 2,421,180 2,421,180 2,429,518
91512 To BAWA Capital Project - - - -
91518 To BAWA CIPF Fund 4,680,000 2,000,000 2,000,000 5,790,159
92101 Expense - General Fund 350,000 350,000 350,000 350,000
Total Other Financing Uses 7,453,392 4,771,180 4,771,180 8,569,677
9900 Contingencies
99001 Contingencies - 75,000 - 75,000
Total Contingencies - 75,000 - 75,000
TOTAL DEPARTMENT 14,137,244$ 11,561,928$ 11,041,111$ 15,521,198$
City of Baytown 190 FY19 Adopted Budget
Actual Total Allocation Estimated
Total
Allocation
2016-17 2017-18 2017-18 2018-19
Revenues
Transfer In from Operating Fund 4,680,000$ 2,000,000$ 2,000,000$ 5,790,159$
Interest Revenue 92,306 70,000 122,185 80,000
Total Revenues 4,772,306 2,070,000 2,122,185 5,870,159
Expenditures
BAWA East Plant Engineering 180,154 1,169,594 116,627 1,052,967
BAWA East Plant 19,563 1,754,237 580,746 4,963,650
Mitigation Credits - 1,231,200 1,231,200 -
Completed and closed projects 1,793,578 - - -
High Service Pumps 305,181 5,033,108 4,459,970 923,138
Chemical Systems - Replace Bulk Tank 17,034 1,185,812 427,000 758,812
LAS System Addition - 480,000 - 480,000
Lime System Addition - 390,000 - 390,000
Post Filtration Chemicals - 144,000 - 144,000
Chain & Flight for Basin Four - 122,000 - 122,000
Sludge Room Improvements - 400,000 - 400,000
Surveillance System 49,990 10,010 5,000 -
Filter Gallery Improvements - 100,000 78,095 21,905
Administration Building - 150,000 150,000 -
Ground Storage Tanks Rehabilitation - 1,500,000 100,000 1,400,000
BAWA East Transmission Line - - - 1,650,000
Filter Scour - - - 1,114,000
New Capital Project Initiatives - 386,578 - 418,345
Total Expenditures 2,365,500 14,056,539 7,148,638 13,838,817
Excess (Deficit) Revenues
Over Expenditures 2,406,806 (11,986,539) (5,026,453) (7,968,658)
Working Capital - Beginning 10,588,305 12,995,111 12,995,111 7,968,658$
Working Capital - Ending 12,995,111$ 1,008,572$ 7,968,658$ -$
BAWA - CAPITAL IMPROVEMENT PROGRAM FUND 518
BUDGET SUMMARY BY FUND
City of Baytown 191 FY19 Adopted Budget
Principal Principal
Revenue Amount of Outstanding Outstanding
Bonds Issue Oct. 1, 2018 Principal Interest Total Sept. 30, 2019
Series 2006 9,975,000$ 2,830,000$ 695,000$ 82,068$ 777,068$ 2,135,000$
Series 2007 6,505,000 900,000 900,000 38,250 938,250 -
Series 2012 8,315,000 5,175,000 570,000 144,200 714,200 4,605,000
Series 2018 22,040,000 - - 866,838 866,838 22,040,000
8,905,000$ 2,165,000$ 1,131,356$ 3,296,356$ 28,780,000$
Combined BAWA Debt, All Series
Debt Requirements to Maturity
Fiscal Principal Total Total
Year 5/01 Interest Requirement
2019 2,165,000 1,131,356 3,296,356
2020 1,290,000 1,201,710 2,491,710
2021 1,160,000 1,169,520 2,329,520
2022 1,190,000 1,135,656 2,325,656
2023 1,300,000 1,098,044 2,398,044
2024 1,310,000 1,040,544 2,350,544
2025 1,315,000 982,018 2,297,018
2026 1,325,000 922,568 2,247,568
2027 1,335,000 862,818 2,197,818
2028 1,345,000 802,350 2,147,350
2029 1,400,000 741,138 2,141,138
2030 1,465,000 677,438 2,142,438
2031 1,530,000 610,200 2,140,200
2032 1,605,000 539,476 2,144,476
2033 1,675,000 465,150 2,140,150
2034 1,760,000 381,400 2,141,400
2035 1,830,000 311,000 2,141,000
2036 1,905,000 237,800 2,142,800
2037 1,980,000 161,600 2,141,600
2038 2,060,000 82,400 2,142,400
Total 30,945,000$ 14,554,186$ 45,499,186$
Principal & Interest
Requirements for 2018-19
BAYTOWN AREA WATER AUTHORITY REVENUE BONDS
LONG TERM DEBT AMORTIZATION SCHEDULES
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032Annual Amount Fiscal Year
Combined BAWA Debt, All Series Debt Requirements to Maturity
Interest
Principal
City of Baytown 192 FY19 Adopted Budget
Revenue Bonds Funding: BAWA-WWIS 9,975,000$
Series 2006 Date of Issue - June 14, 2006 Term - 16 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 5/01 Due11/01 Due 5/01 Interest Requirement Outstanding
2007 2.25%595,000$ 2,115$ 51,400$ 53,515$ 648,515$ 9,380,000$
2008 2.25%530,000 77,040 107,112 184,152 714,152 8,850,000
2009 2.30%540,000 103,045 107,542 210,587 750,587 8,310,000
2010 2.30%550,000 104,650 111,509 216,159 766,159 7,760,000
2011 2.35%565,000 105,184 105,184 210,368 775,368 7,195,000
2012 2.40%580,000 98,545 98,545 197,090 777,090 6,615,000
2013 2.50%590,000 91,585 91,585 183,170 773,170 6,025,000
2014 2.60%605,000 84,210 84,210 168,420 773,420 5,420,000
2015 2.65%620,000 76,345 76,345 152,690 772,690 4,800,000
2016 2.70%640,000 68,130 68,130 136,260 776,260 4,160,000
2017 2.75%655,000 59,490 59,490 118,980 773,980 3,505,000
2018 2.80%675,000 50,484 50,484 100,968 775,968 2,830,000
2019 2.85%695,000 41,034 41,034 82,068 777,068 2,135,000
2020 2.90%710,000 31,130 31,130 62,260 772,260 1,425,000
2021 2.90%735,000 20,835 20,835 41,670 776,670 690,000
2022 2.95%690,000 10,178 10,178 20,356 710,356 -
9,975,000$ 1,024,000$ 1,114,713$ 2,138,713$ 12,113,713$
Call Option: Bonds maturing on 05/01/2017 to 05/01/2022 callable in whole or in part inversely on any date beginning 05/01/2016 @ par.
Revenue Bonds Funding: BAWA 6,505,000$
Series 2007 Date of Issue - February 1, 2007 Term - 13 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 5/01 Due11/01 Due 5/01 Interest Requirement Outstanding
2007 -$ -$ 66,153$ 66,153$ 66,153$ 6,505,000$
2008 4.00%40,000 132,306 132,306 264,612 304,612 6,465,000
2009 4.00%40,000 131,506 131,506 263,012 303,012 6,425,000
2010 4.00%45,000 130,706 130,706 261,412 306,412 6,380,000
2011 4.00%45,000 129,806 129,806 259,612 304,612 6,335,000
2012 4.00%695,000 128,906 128,906 257,812 952,812 5,640,000
2013 4.00%715,000 115,006 115,006 230,012 945,012 4,925,000
2014 4.00%745,000 100,706 100,706 201,412 946,412 4,180,000
2015 4.00%775,000 85,806 85,806 171,612 946,612 3,405,000
2016 4.00%805,000 70,306 70,306 140,612 945,612 2,600,000
2017 4.00%835,000 54,206 54,206 108,412 943,412 1,765,000
2018 4.25%865,000 37,506 37,506 75,012 940,012 900,000
2019 4.25%900,000 19,125 19,125 38,250 938,250 -
6,505,000$ 1,135,891$ 1,202,044$ 2,337,935$ 8,842,935$
Call Option: Bonds maturing on 05/01/2016 to 05/01/2019 callable in whole or in part on any date beginning 05/01/2015 @ par.
BAYTOWN AREA WATER AUTHORITY REVENUE BONDS
DETAIL DEBT AMORTIZATION SCHEDULES
City of Baytown 193 FY19 Adopted Budget
Revenue Bonds Funding: BAWA 8,315,000$
Series 2012 Issue Date - March 29, 2012 Term-20 Yrs
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 5/01 Due11/01 Due 5/01 Interest Requirement Outstanding
2013 2.00%485,000$ 123,050$ 103,500$ 226,550$ 711,550$ 7,830,000$
2014 2.00%510,000 98,650 98,650 197,300 707,300 7,320,000
2015 2.00%520,000 93,550 93,550 187,100 707,100 6,800,000
2016 2.00%535,000 88,350 88,350 176,700 711,700 6,265,000
2017 2.00%540,000 83,000 83,000 166,000 706,000 5,725,000
2018 2.00%550,000 77,600 77,600 155,200 705,200 5,175,000
2019 2.00%570,000 72,100 72,100 144,200 714,200 4,605,000
2020 2.00%580,000 66,400 66,400 132,800 712,800 4,025,000
2021 2.00%290,000 60,600 60,600 121,200 411,200 3,735,000
2022 2.38%295,000 57,700 57,700 115,400 410,400 3,440,000
2023 2.50%300,000 54,197 54,197 108,394 408,394 3,140,000
2024 2.75%310,000 50,447 50,447 100,894 410,894 2,830,000
2025 3.00%315,000 46,184 46,184 92,368 407,368 2,515,000
2026 3.00%325,000 41,459 41,459 82,918 407,918 2,190,000
2027 3.13%335,000 36,584 36,584 73,168 408,168 1,855,000
2028 3.25%345,000 31,350 31,350 62,700 407,700 1,510,000
2029 3.25%360,000 25,744 25,744 51,488 411,488 1,150,000
2030 3.38%370,000 19,894 19,894 39,788 409,788 780,000
2031 3.50%385,000 13,650 13,650 27,300 412,300 395,000
2032 3.50%395,000 6,913 6,913 13,826 408,826 -
8,315,000$ 1,147,422$ 1,127,872$ 2,275,294$ 10,590,294$
Call Option: Bonds maturing on 05/01/2023 to 05/01/2032 callable in whole or in part on any date beginning 05/01/2022 @ par.
Revenue Bonds Funding: BAWA 22,040,000$
BAYTOWN AREA WATER AUTHORITY REVENUE BONDS
DETAIL DEBT AMORTIZATION SCHEDULES
City of Baytown 194 FY19 Adopted Budget
Effective
Month/Year
04/81 .22142
02/83 .24157
10/86 .25123
10/87 .28022
01/88 .26591 FIRST 150 MGD/PER 1,000, .26113 NEXT 150 MGD
08/88 .28426 FIRST 300 MGD/PER 1,000, .27915 NEXT 300 MGD
07/89 .29344 FIRST 300 MGD/PER 1,000, .28817 NEXT 300 MGD
08/90 .31178 FIRST 300 MGD/PER 1,000, .30618 NEXT 300 MGD
02/92 .31820 FIRST 300 MGD/PER 1,000, .31249 NEXT 300 MGD
10/93 .32907 FIRST 300 MGD/PER 1,000, .32316 NEXT 300 MGD
10/94 .37192 UP TO 13.1 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER 11.9
06/04 .385 UP TO 13.1 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER 11.9
04/05 .398 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER 15.8
04/06 .4123 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER 15.8
04/07 .4238 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER 15.8
04/08 .4314 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER 15.8
04/09 .4533 UP TO 17.38 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER 15.8
04/10 .4546 UP TO 20.00 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
06/10 .5647 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
04/11 .5754 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
04/12 .59439 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
04/13 .61580 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
04/14 .6232 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
04/15 .6506 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
04/16 .6597 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
04/17 .6821 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
04/18 .7012 UP TO 20.0 MGD. IF WE GO OVER, THEN 5% ADDED TO
ANYTHING OVER. BAWA EAST (2nd TAKE POINT) 6 MGD MINIMUM.
Rate
CITY OF HOUSTON
UNTREATED WATER RATES
City of Baytown 195 FY19 Adopted Budget
Year
City
Rate/1,000
gallons
Other
Rate/1,000
Gallons
Increase-
City
Increase-
Other Comments
1981 $0.97 $0.97
1985 - 1987 $0.97 $1.00 $0.00 $0.03
1988 - 1992 $1.07 $1.10 $0.10 $0.10
Result of rising operating cost. (Raw water rates
up 25%)
1993 - 1998 $1.18 $1.21 $0.11 $0.11 Result of increase in raw water rates.
1999 - 2006 $1.26 $1.29 $0.08 $0.08 Funding for plant expansion debt
2006-2007 $1.39 $1.42 $0.13 $0.13
Funding for new water line debt and City of
Houston rate increase.
2007-2008 $1.46 $1.49 $0.07 $0.07
Funding for new water line debt and City of
Houston rate increase.
2008-2009 $1.55 $1.58 $0.09 $0.09
Funding for new water line debt,other operating
increases and City of Houston rate increase.
2009-2010 $1.71 $1.74 $0.16 $0.16
Funding for new water line debt,other operating
increases and City of Houston rate increase.
2010-2011 $1.96 $1.99 $0.25 $0.25
Funding for new water line debt,other operating
increases and City of Houston rate increase.
2011-2012 $2.15 $2.18 $0.19 $0.19
Funding for new water line debt,other operating
increases and City of Houston rate increase.
2012-2013 $2.35 $2.39 $0.20 $0.21
Funding for new water line debt,other operating
increases and City of Houston rate increase.
2013-2014 $2.53 $2.57 $0.18 $0.18
Funding for new water line debt,other operating
increases and City of Houston rate increase.
2014-2015 $2.61 $2.65 $0.08 $0.08
Funding for new water line debt,other operating
increases and City of Houston rate increase.
2015-2016 $2.74 $2.78 $0.13 $0.13
Funding for new water line debt,other operating
increases and City of Houston rate increase.
2016-2017 $2.74 $2.78 $0.00 $0.00
Excess revenues are sufficient to cover
incremental operating cost.
2017-2018 $2.74 $2.78 $0.00 $0.00
Excess revenues are sufficient to cover
incremental operating cost.
2018-2019 $2.82 $2.86 $0.08 $0.08
Funding for the BAWA East Treatment Plant,
other operating increases and City of Houston
rate increase.
TREATED WATER RATES
City of Baytown 196 FY19 Adopted Budget
CITY OF HousToN
Publi c Works and Engineering
Department
IMPORTANT NOTICE
NOTIFICATION OF WATER RATE ADJUSTMENT
Effective April 1, 2018, water and sewer rates are adjusting upward by 2 .8%. 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 2018 billing which you will
receive in May 2018.
NEW RATES AND CHARGES
Classification Rate
Contract Treated Water P x $3 .064 plus (P-M) x $0 .760* Airgap
P x $3.739 plus (P-M) x $0.760* Non-Airgap
Untreated Water Rates where there is no contract
First 10,000,000 gallons $1.7544 per 1,000 gallons
Ne xt 10 ,000,000 gallons $1 .5764per 1 ,OOOgallons
Next 30 ,000 ,000 gallons $1.4867 12_er 1 , OOO_gallons
Next 1 OO ,OOO ,OOOgallons $1.3970 per 1,000 _gallons
Excess of 150,000 ,000 gallons $1.3521 _per 1,000 gallons
Untreated Water Rates under w ritten contracts $0 .7013 per 1,000 gallons
* P = Total water delivery during the month in thousand gallons, except if the min imum
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 galions.
For further information , please :
• Refer to the Rates and Prices or the Billing and Payment section of your contract
• Visit: http ://w ww.houstontx .gov/codes / (Sections 47 -6 1 and 47 -84 et seq .)
Please contact Maria Carrillo at Customer Account Services at (832) 395-6220 if you have
specific questions about your bill.
' ' \ -I )~,__.,. )~•t-' -~~
City of Baytown 197 FY19 Adopted Budget
RESOLUTION NO. 2018-22
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BAYTOWN
AREA WATER AUTHORITY ADOPTING A BUDGET FOR THE ENSUING
FISCAL YEAR, BEGINNING OCTOBER 1, 2018, AND ENDING
SEPTEMBER 30, 2019; 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, 2018,
and ending September 30, 2019; 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 2018-2019 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 15th day of August, 2018.
A T:
LETICIA BRYSCH, Assis ant Secretary
APPROVED AS TO FORM:
BRENDA BRADLEY SMITH, President
t lilrrrr
1IATE RlG
y
o
i
c 16 1-
1 0141 - '- : '
ACIO RAMIREZ, SR., , eneral Counsel
RlKarenlFilesIBAWA\Resolution\2018'•ACigust,.BAWA Resolution - Adopt BAWA Budget.doc
City of Baytown 198 FY19 Adopted Budget
CRIME CONTROL AND PREVENTION DISTRICT (CCPD)
On Novemeber 3, 2015 the citizens voted to continue the Baytown Crime Control and Prevention
District dedicated to crime reduction programs and the adoption of a proposed local sales and use
tax at a rate of one-eighth of one percent (1/8%).
City of Baytown 199 FY19 Adopted Budget
BAYTOWN
CRIME CONTROL AND
PREVENTION DISTRICT
(CCPD)
ANNUAL PROGRAM OF SERVICES
2018-19
ADOPTED BUDGET
City of Baytown 200 FY19 Adopted Budget
CRIME CONTROL AND
PREVENTION DISTRICT
(CCPD)
BOARD DIRECTORS
RIKKI WHEELER, President
DR. CHRIS L. WARFORD, Vice President
CITY CLERK, Secretary
STEELE ARTHUR, Director
JAMES COKER, Director
LLOYD J. HERRERA, Director
ANESIA LAMONT, Director
RANDALL B. STRONG, Director
City of Baytown 201 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Sales Tax 1,828,691$ 1,832,831$ 1,942,801$ 1,869,488$
Interest Income 1,675 1,309 1,850 1,850
Total Revenues 1,830,365 1,834,140 1,944,651 1,871,338
Expenditures
Personnel 1,374,203 1,522,470 1,341,050 1,817,494
Supplies 9,622 10,625 10,625 11,375
Maintenance - - - 174,414
Services - - - 30,200
Total Operating 1,383,825 1,533,095 1,351,675 2,033,483
Capital Outlay 398,050 618,630 593,630 307,640
Transfers Out 23,718 - - -
Unforeseen/New Initiatives - 11,849 - 86,435
Total Expenditures 1,805,593 2,163,574 1,945,305 2,427,558
Excess (Deficit) Revenues
Over Expenditures 24,773 (329,434) (654) (556,220)
Fund Balance - Beginning 532,101 556,874 556,874 556,220
Fund Balance - Ending 556,874$ 227,440$ 556,220$ -$
BAYTOWN
CRIME CONTROL PREVENTION DISTRICT (CCPD) FUND 206
BUDGET SUMMARY
City of Baytown 202 FY19 Adopted Budget
Acct #Account Name Amount
PERSONNEL SERVICES
71002 Regular Wages 1,204,982$
(14) Patrol Officers
(1) Police Sergeant
71009 Overtime -
71013 Accrual Pay 31,245
Leave Bank Payout - Holiday Time 24,534
Leave Bank Payout - Benefits 6,711
71021 Health Insurance 179,625
71022 TMRS 214,247
71023 FICA 87,959
71028 Workers Compensation 24,716
71043 Employee Incentives 74,720
5% Salary Increase
TOTAL PERSONNEL SERVICES 1,817,494
SUPPLIES
72007 Wearing Apparel 11,375
Regular Uniform Issue - (14) Officers & (1)6,375
Sergeant @ $425/Each
Body Armor Vests, New And Replacement, 5 @ $1,000 5,000
TOTAL SUPPLIES 11,375
TOTAL OPERATING 1,828,869
MAINTENANCE
73042 Machinery & Equip Maint 174,414
TOTAL MAINTENANCE 174,414
SERVICES
74070 Elections 30,000
74280 Bonds 200
TOTAL SERVICES 30,200
20601 CRIME CONTROL PREVENTION DISTRICT (CCPD) - BUDGET NOTES
City of Baytown 203 FY19 Adopted Budget
Acct #Account Name Amount
CAPITAL OUTLAY
80001 Furniture & Equip <$10,000 77,080
New - (19) Mobile Data Terminals Computers $3,320 Each 63,080
New - (2) Replacement ATVs 14,000
84043 Motor Vehicles 230,560
New - Replace (4) Tahoes + Equipment
TOTAL CAPITAL OUTLAY 307,640
CONTINGENCY
99002 Unforeseen/New Initiative 86,435
Unforeseen/New Initiatives 36,435
Savings For SWAT Replacement Program (Year 2 of 5) $25,000 Each Year 50,000
TOTAL CONTINGENCY 86,435
TOTAL CCPD 2,427,558$
20601 CRIME CONTROL PREVENTION DISTRICT (CCPD) - BUDGET NOTES
City of Baytown 204 FY19 Adopted Budget
RESOLUTION NO. 57
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BAYTOWN CRIME
CONTROL AND PREVENTION DISTRICT ADOPTING A BUDGET FOR TIIE
ENSUING FISCAL YEAR, BEGINNING OCTOBER 1, 2018, AND ENDING
SEPTEMBER 30, 2019, 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, 2018, and ending
September 30, 2019, 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 l: 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 2018-19 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 (10ffi) 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 10`s day of July, 2018.
RIKkI WHEELER, President
APPROVED AS TO FORM:
ACIO RAMIREZ, SR., Oe eral Counsel
1\cobfs011legal\KarenlFileslCity Councilrrime Control & Prevention District.Resolutions\2018Vuly\AdoptFY2018-19Budget.docCity of Baytown 205 FY19 Adopted Budget
FIRE CONTROL,
PREVENTION AND
EMERGENCY
MEDICAL SERVICES
DISTRICT
(FCPEMSD)
On November 3, 2015 the citizens voted to continue the Baytown Fire Control, Prevention, and
Emergency Medical Services District dedicated to fire safety and emergency medical services and
the adoption of a proposed local sales and use tax at a rate of one-eighth of one percent (1/8%).
City of Baytown 206 FY19 Adopted Budget
BAYTOWN
FIRE CONTROL, PREVENTION
AND EMERGENCY MEDICAL
SERVICE DISTRICT (FCPEMSD)
ANNUAL PROGRAM OF SERVICES
2018-19
ADOPTED BUDGET
City of Baytown 207 FY19 Adopted Budget
FIRE CONTROL, PREVENTION
AND EMERGENCY MEDICAL
SERVICES DISTRICT
(FCPEMSD)
BOARD DIRECTORS
BRENDA BRADLEY SMITH, President
JOHN ADKINS, Vice President
CITY CLERK, Secretary
GERALD BALDWIN, Director
RICHARD CARR, Director
ADELINA GOMEZ-ABSHIRE, Director
BARRY L. HAWKINS, Director
MAURICE WATTS, Director
City of Baytown 208 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Sales Tax 1,835,638$ 1,828,768$ 1,938,495$ 1,865,344$
Investment Interest 5,131 1,690 7,418 7,418
Total Revenues 1,840,769 1,830,458 1,945,913 1,872,762
Expenditures
Personnel 217,370 324,282 339,341 376,819
Supplies - 10,500 8,000 18,500
Maintenance - 32,074 26,674 130,900
Services 71,518 - - 30,200
288,888 366,856 374,015 556,419
Capital Outlay 284,974 919,287 916,127 252,565
Construction in Progress 86,800 - 565,741 -
Transfers Out 600,000 953,509 953,509 789,753
Contingency/New Initiatives - 55,802 (82,667) 672,178
Total Expenditures 1,260,662 2,295,454 2,726,725 2,270,915
Excess (Deficit) Revenues
Over Expenditures 580,107 (464,996) (780,812) (398,153)
Fund Balance - Beginning 598,858 1,178,965 1,178,965 398,153
Fund Balance - Ending 1,178,965$ 713,969$ 398,153$ -$
BAYTOWN
FIRE - EMS SPECIAL DISTRICT FUND 207
BUDGET SUMMARY
Total Operating
City of Baytown 209 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Expenditures
71002 Regular Wages 139,198$ 221,926$ 230,270$ 237,500$
71009 Overtime 9,817 - - -
71013 Accrual Pay - - - 10,098
71021 Health Insurance 22,900 32,658 32,658 35,925
71022 TMRS 27,083 40,643 42,811 44,575
71023 FICA 11,200 17,093 16,757 17,890
71028 Workers Compensation 1,818 3,562 3,645 3,918
71041 Allowances 5,354 8,400 13,200 13,200
71043 Employee Incentives - - - 13,713
Personnel 217,370 324,282 339,341 376,819
72026 Cleaning & Janitorial Sup - 1,500 - 1,500
72031 Chemical Supplies - 8,000 8,000 16,000
72032 Medical Supplies - 1,000 - 1,000
Supplies - 10,500 8,000 18,500
73011 Buildings Maintenance - 7,500 2,100 7,500
73042 Machinery & Equip Maint - 24,574 24,574 123,400
Maintenance - 32,074 26,674 130,900
74021 Special Services 71,518 - - -
74070 Elections - - - 30,000
74280 Bonds - - - 200
Services 71,518 - - 30,200
Total Operating 288,888 366,856 374,015 556,419
80001 Furniture & Equip <$5000 18,798 - - 22,565
84042 Machinery & Equipment 266,176 844,079 841,117 -
84043 Motor Vehicles - 44,198 44,000 230,000
84045 Radio & Testing Equipment - 31,010 31,010 -
Total Capital 284,974 919,287 916,127 252,565
85011 Engineering 86,800 - 565,741 -
Total Construction in Progress 86,800 - 565,741 -
91350 To Gen Capital Proj Fund 600,000 242,576 242,576 -
91401 To G O I S - 710,933 710,933 789,753
Total Transfers Out 600,000 953,509 953,509 789,753
99001 Contingencies - 55,802 (82,667) 672,178
Total Contingencies Out - 55,802 (82,667) 672,178
Total Expenditures 1,260,662$ 2,295,454$ 2,726,725$ 2,270,915$
BAYTOWN
FIRE - EMS SPECIAL DISTRICT FUND 207
SPECIAL DISTRICT - FIRE/EMS - 20701
City of Baytown 210 FY19 Adopted Budget
20701 FIRE CONTROL PREVENTION & EMERGENCY MEDICAL SERVICES DISTRICT FCPEMSD - BUDGET NOTES
Acct #Account Name Amount
7100 Personnel Services
71002 Regular Wages 237,500$
(1) Battalion Chief
(1) Fire Lieutenant
(1) Senior Administrative Support Specialist
71009 Overtime -
71013 Accrual Pay 10,098
Leave Bank Payout - Holiday Time 7,945
Leave Bank Payout - Benefits 2,153
71021 Health Insurance 35,925
71022 TMRS 44,575
71023 FICA 17,890
71028 Workers Compensation 3,918
71041 Allowances 13,200
71043 Employee Incentives 13,713
TOTAL PERSONNEL SERVICES 376,819
7200 Supplies
72026 Cleaning & Janitorial Sup 1,500
72031 Chemical Supplies 16,000
72032 Medical Supplies 1,000
TOTAL SUPPLIES 18,500
7300 Maintenance
73011 Buildings Maintenance 7,500
73042 Machinery & Equip Maint 123,400
TOTAL MAINTENANCE 130,900
7400 Services
74070 Elections 30,000
74280 Bonds 200
TOTAL SERVICES 30,200
City of Baytown 211 FY19 Adopted Budget
20701 FIRE CONTROL PREVENTION & EMERGENCY MEDICAL SERVICES DISTRICT FCPEMSD - BUDGET NOTES
Acct #Account Name Amount
8000 Capital Outlay
80001 Furniture & Equip <$10,000 22,565
Forcible Entry Door Training Prop 7,000
Annual Headset, Chargers Replacement (5)15,565
84043 Motor Vehicles 230,000
Replace Ambulance (Wrecked)230,000
TOTAL CAPITAL OUTLAY 252,565
9100 Transfers Out
91401 To G O I S 789,753
First Year Principal & Interest Payment + Issuance Fees for $8M in CO's
Training Facility - Phase III: Industrial
TOTAL TRANSFERS OUT 789,753
9900 Contingency
99001 Contingencies 672,178
Contingencies 322,178
Pumper Replacement Savings (Year 1 Of 2)350,000
TOTAL CONTINGENCY 672,178
TOTAL FCPEMSD 2,270,915$
City of Baytown 212 FY19 Adopted Budget
RESOLUTION NO. 57
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, 2018, AND ENDING SEPTEMBER 30, 2019, 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, 2018, and
ending September 30, 2019, 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 1: 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 2018-19 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 (10t) 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 17th day of July, 2018.
7i
LETICIA BRYSCH, Secretary
XRjEND A BRADLEY SMITH, President
y ttl lilrtuiVis' a,klr
APPROVED AS TO FORM:
4PACICO RAMIREZ, SR., GqfieCounsel
cobfs0l legal Karen Files ,City Councii•Fire C , Prevention and Emergency Medical Services District\Resolutions\2018Uuly\Adopt2018- 19BudgetdocCity of Baytown 213 FY19 Adopted Budget
MUNICIPAL DEVELOPMENT DISTRICT
On May 5, 2001, in the general election, the citizens of the City of Baytown voted to authorize
the creation of the Baytown Municipal Development District and the imposition of a sales and
use tax at the rate of one-half of one percent for the purpose of financing economic development
projects that provide economic benefit and diversify the economic base of the community.
City of Baytown 214 FY19 Adopted Budget
BAYTOWN
MUNICIPAL
DEVELOPMENT DISTRICT
(MDD)
ADOPTED PROJECTS BUDGET
2018-19
City of Baytown 215 FY19 Adopted Budget
BAYTOWN
MUNICIPAL DEVELOPMENT
DISTRICT (MDD)
DIRECTORS
STEPHEN H. DONCARLOS, President
CHRIS PRESLEY, Vice President
LAURA ALVARADO, Secretary
CITY CLERK, Assistant Secretary
SUHEY RIOS-ALVAREZ, Director
HEATHER BETANCOURTH, Director
GARY ENGLERT, Director
MARY HERNANDEZ, Director
DAVID HIMSEL, Director
ROBERT C. HOSKINS, Director
DAVID P. JIRRELS, Director
CHARLES JOHNSON, Director
City of Baytown 216 FY19 Adopted Budget
BAYTOWN
MUNICIPAL DEVELOPMENT DISTRICT
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
On May 5, 2001, in the general election, the citizens of the City of Baytown voted to authorize
the creation of the Baytown Municipal Development District (MDD) and the imposition of a
sales and use tax at the rate of one-half of one percent for the purpose of financing economic
development and parks projects that provide economic benefit, diversify the economic base of
the community and improve our quality of life. The board is composed of the Mayor, six council
members and four at-large resident members.
REVENUES – Sales tax revenue is budgeted at $6,862,000, which is consistent with the 2017-
18 estimated collections. Along with other miscellaneous revenues, the total revenues for 2018-
19 are projected at $6,916,744.
EXPENDITURES – Included in this year’s program are ongoing economic development
expenditures as well as 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.
FY19 NEW PROJECTS:
Dredging – Bayland Marina & Channels $760,000
This allocation provides funding for Dredging – Bayland Marina & Channels. Due to the impacts
of Hurricane Harvey the need to dredge Bayland Marina has become an urgent priority. Typical
dredging takes place every 10 years, therefore FEMA will only pay for dredge materials above
and beyond the typical silting that occurs. With this dredging and no extreme events this will
give our marina life for another 10 years.
Annual Operating Impact: Operating and maintenance costs have no impact.
Ward Road Walking Loop Trail $145,000
This allocation provides funding for the Ward Road Walking Loop Trail. Residents in the
Plumwood and Eva Maude neighborhoods near Ward Road Park presented the Mayor a petition
requesting a loop walking trail within the park. The residents used to use the Bowie School Park
trails, but when the new school was constructed the walking trail went away. The plan is to
provide a trail around the outer edges of the park and tie into the sidewalk system along Ward
Road. Many of the smaller parks within the city have had walking trails added in recent years
due to the increase in walking for exercise and increased emphasis on healthy lifestyles. This
trail would be of reinforced concrete, 6 inches thick, so that it would stand up to maintenance
vehicles that move across and along the bank on which it will be constructed. The loop trail
would avoid conflicts with the little league practice fields and provide a new use for the park.
Annual Operating Impact: Operating and maintenance costs are projected at $2,600
City of Baytown 217 FY19 Adopted Budget
BAYTOWN
MUNICIPAL DEVELOPMENT DISTRICT
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
EPA Tree Planting Project $100,000
This allocation provides funding for the EPA Tree Planting Project. Starting in the fall of 2018,
the city will be receiving 1 million dollars in trees from ExxonMobil that will be planted across
the city over the next 3 years. Although most of the funding will come from ExxonMobil, staff
is anticipating some cost that will not be covered. Those items include irrigation, additional
plantings and damage due to construction.
Annual Operating Impact: Operating and maintenance costs have no impact
Goose Creek Trail Heads $50,000
This allocation provides funding for the Goose Creek Trail Heads. There is always two main
factors as to why we hear residents not using or knowing about the Goose Creek Trail and that is
they don’t know where it is at. This request would start the initiative to a trail head system that
would make residents have a way to identify entry points to the Goose Creek Trail. These trail
heads could come in a variety of forms that would be selected at a later date. Signage will also
provide attractive identification of the Goose Creek Trail to passersby
Annual Operating Impact: Operating and maintenance costs are projected at $2,600
Jenkins Park Drainage and Water Line $100,000
This allocation provides funding for Jenkins Park Drainage and Water Line. Public Works
installed a new 6 inch water line into the park in 2016. The line dead ends near the pavilion.
This would continue the 6" waterline and loop it back into the main line provided a loop system
and additional fire protection at Jenkins Park. This would also allow for the reduction of stagnant
water at the end of the line. The original section was installed to make way for the new splash
deck and restroom that was installed in 2017. Drainage issues that have plagued the park for
years would also be addressed.
Annual Operating Impact: Operating and maintenance costs have no impact
Holloway Park Tennis Courts $13,000
This allocation provides funding for the Holloway Park Tennis Courts. The Holloway Park
Tennis Courts are in high demand for a renovation to the courts. The courts were last renovated
almost 20 years ago and with the heavy traffic are in need of a facelift. This request would go in
and level any inconsistency and then go back with a new two tone paint.
Annual Operating Impact: Operating and maintenance costs have no impact
Central Heights Park Basketball Cover $76,000
This allocation provides funding for Central Heights Park Basketball Cover. This request would
be to add a metal shade structure over the current basketball court. The newly renovated court
was completed last year and the neighborhood is requesting this court to be covered similar to
NC Foote and McElroy. The covered court would allow for basketball to be played more often
and during hot or in climate weather. This is an annual request from the neighborhood.
Annual Operating Impact: Operating and maintenance costs have no impact
City of Baytown 218 FY19 Adopted Budget
BAYTOWN
MUNICIPAL DEVELOPMENT DISTRICT
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
City Wide Landscaping $100,000
Each year these funds are requested to enable the Parks and Recreation Department to address
landscaping and irrigation needs in parks, on thoroughfares and at other public facilities as
needed or requested.
Annual Operating Impact: Operating and maintenance costs are projected at $6,000
Lighting for Jenkins Dog Park $109,000
This allocation provides funding for Lighting for Jenkins Dog Park. The Jenkins Park Dog Park
has been a large success since its construction. Since its initial install, staff has received request
from residents to light this area to provide the use of the area after dark especially during the hot
summer months. The lights would give residual light to the entire 5 acre dog park and may
utilize a solar system LED to make the install possible. This would be a great amenity to Jenkins
Park.
Annual Operating Impact: Operating and maintenance costs are projected at $1,740
Parks Operations Center $1,500,000
This allocation provides funding for Parks Operations Center. The Parks and Recreation
Department recently celebrated 50 years in existence and during the last 46 years the Parks
Division called the Park Service Center located at 1210 Park Street home. Although several
upgrades and additions of the facility over the years, the Division has outgrown the building and
yard that was designed for one foreman and 15 employees. With four foremen and up to 45 full
and part time employees along with additional equipment to maintain over 50 parks and 120
miles of right of way the facility is packed.
This request would be to construct a new Service Center building to the east at 1106 Park Street.
(The old Baytown Nursing Home site) The new service center would increase workflow by
providing a more streamline exit and entry of equipment as well as address the need for updated
restrooms and office. The parks division employees will get a new more secure parking lot for
their personal cars and can be parked in an orderly fashion. The existing Park Service Center
building will be gutted and will provide space for our Pesticide application equipment and
storage locations for deliveries of new playground equipment and other valuable equipment that
are not heavily used but needs to be stored out of the weather. This shop has been a long ways in
the making and would drastically increase productivity and more importantly the moral of our
workers.
Annual Operating Impact: Operating and maintenance costs are projected at $3,000
Russell Park Land Acquisition $225,000
The MDD board approved an additional $225,000 out of the 2019 MDD budget on August 2nd.
The funding will be added to the existing $172,839 available in the current MDD budget for
Land Acquisition – Future Parks for a total of $397,839.00.
Annual Operating Impact: Operating and maintenance costs have no impact
City of Baytown 219 FY19 Adopted Budget
BAYTOWN
MUNICIPAL DEVELOPMENT DISTRICT
MAJOR BUDGET ISSUES
FISCAL YEAR 2018-19
Crockett Park and Baybrook Place Subdivision Trail Connection $158,000
The project will construct approximately 1,757 feet of 8 foot wide 6 inch thick concrete trail
connecting the Crockett Park and Baybrook Place subdivisions to the Blue Heron Parkway Trail.
Members of the subdivision's civic association requested a trail that will link the neighborhoods
to Crockett Elementary School and to the Blue Heron Parkway Trail system.
Annual Operating Impact: Operating and maintenance costs have no impact
Holloway Park Parking Lot Expansion $225,000
This project will replace the existing 12 space parking lot with a new 32 space concrete parking
lot that will include two (2) handicapped parking spaces. This project will also include the
reconstruction of the entry road off of Raccoon Drive.
Annual Operating Impact: Operating and maintenance costs have no impact
City of Baytown 220 FY19 Adopted Budget
Actual Total Allocation Estimated
Total
Allocation
2016-17 2017-18 2017-18 2018-19
Beginning working capital 4,383,130$ 5,451,334$ 5,451,334$ 4,725,631$
Revenues
Sales Taxes 6,526,875 6,727,450 7,131,097 6,862,000
Investment Interest 31,441 15,235 40,005 40,941
Miscellaneous 56,000 - - -
Loan Repayments 10,980 10,871 10,871 11,200
Interest on Loans 2,820 2,932 2,932 2,603
Total MDD Revenues 6,628,116 6,756,488 7,184,905 6,916,744
Expenditures
Economic Development Projects
Development of New/Expansion of Businesses & Industry 8,972 358,218 5,888 352,330
Econ Development Foundation - Services 250,000 250,000 250,000 250,000
Development Director 91,914 138,795 138,795 144,000
Econ Development Foundation - Special Projects 90,000 128,411 90,696 137,715
Economic Development - Goose Creek - 160,000 160,000 -
Economic Development - 123 W. Defee - 75,000 75,000 -
Economc Incentive - San Jacinto Mall 500,000 500,000 500,000 -
Economic Incentive - HEB - 300,000 300,000 150,000
Brunson Redevelopment 12,445 1,487,555 1,237,555 400,000
Property Acquisition for Economic Development 592,113 - 592,113
Subtotal 953,331 3,990,092 2,757,934 2,026,158
Streets, Drainage, Sidewalks & Signalization Projects
Land Acquisition for New Thoroughfares - 161,710 - 161,710
Land for San Jacinto Blvd 225,120 124,880 100,000 24,880
Downtown Infrastructure - 600,000 300,000 300,000
Subtotal 225,120 886,590 400,000 486,590
Utility Projects
Cost Share with Developers to Upsize New Utilities 49,285 205,250 - 205,250
I-10 Lift Station 220,000 251,439 100,000 151,439
Tri City Beach Road Sewer - 70,000 - 70,000
Subtotal 269,285 526,689 100,000 426,689
Parks Projects
Completed and closed projects 1,116,566 - - -
Baytown Sports League Improvements 79,917 50,000 17,703 82,297
Rent/Purchase of Ice Rink for Town Square 49,873 56,358 56,358 125,000
Goose Creek Trail - Phase VI 268,039 42,348 17,888 24,460
Land Acquisition - Russell Park (1,000) 172,839 - 397,839
Repair Fire Fighter Memorial 5,378 61,872 - 61,872
Kayak Launch (Bayland & Roseland)- 70,000 70,000 -
Evergreen Park Bldg Rehab 119,729 1,261,427 914,485 346,942
Evergreen Park Development 115,167 52,400 52,400 -
Travis Park Special Needs Playground 78,950 40,340 40,340 -
Goose Creek Stream Clean Up - 20,000 - 20,000
McElroy Park Improvements - 175,000 175,000 -
Median Improvements (Market/Main & Bayway)- 130,653 130,653 -
Eddie Huron Park Lighting - 50,000 50,000 -
Jenkins Park - 50,000 50,000 -
Batwing Mower - 88,521 88,521 -
Goose Creek Trail Improvements - 107,246 107,246 -
City Gateway Project III - 70,000 - 70,000
Park Operations Center - - - 1,500,000
Dredging - Bayland Marina & Channels - - - 760,000
Ward Road Walking Loop Trail - - - 145,000
EPA Tree Planting Project - - - 100,000
Goose Creek Trail Heads - - - 50,000
MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND
FY2019 BUDGET SUMMARY
City of Baytown 221 FY19 Adopted Budget
Actual Total Allocation Estimated
Total
Allocation
2016-17 2017-18 2017-18 2018-19
MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND
FY2019 BUDGET SUMMARY
Parks Projects
Jenkins Park Drainage and Water Line - - - 100,000
Holloway Park Tennis Courts - - - 13,000
Central Heights Park Basketball Cover - - - 76,000
City Wide Landscaping - - - 100,000
Lighting for Jenkins Dog Park - - - 109,000
Champion Park Trail - 118,098 118,098 -
Crockett Park and Baybrook Place Subdivision Trail Connection - - - 158,000
Holloway Park Parking Lot Expansion - - - 225,000
Subtotal 1,832,619 2,617,102 1,888,692 4,464,410
Total MDD Projects 3,280,355 8,020,473 5,146,626 7,403,847
Other
Project Administration and Overhead 300,000 300,000 300,000 300,000
Debt Service 1,554,557 - 2,038,982 2,957,790
Transfers to CIPF Fund 425,000 - 425,000 425,000
Unforeseen/New Initiatives - 231,400 - 392,000
Subtotal 2,279,557 531,400 2,763,982 4,074,790
Total MDD Expenditures 5,559,912 8,551,873 7,910,608 11,478,637
Revenues over (under) expenses 1,068,204 (1,795,385) (725,703) (4,561,893)
Ending working capital 5,451,334$ 3,655,949$ 4,725,631$ 163,738$
City of Baytown 222 FY19 Adopted Budget
SUPPLEMENTAL INFORMATION
INCLUDED FOR PLANNING
PURPOSES
City of Baytown 223 FY19 Adopted Budget
Estimated revenue growth for projected years:2.0%
Estimated
Expenditures
Total
Allocation Projected Projected Projected Projected Projected
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
Beginning working capital 5,451,334$ 4,725,631$ 163,738$ 91,358$ 287,627$ 416,110$ 719,792$
Revenues
Sales Taxes 7,131,097 6,862,000 6,999,000 7,139,000 7,282,000 7,428,000 7,577,000
Investment Interest 40,005 40,941 42,000 43,000 44,000 45,000 46,000
Contributions & Miscellaneous 13,803 13,803 13,800 13,800 13,800 13,800 13,800
Total MDD Revenues 7,184,905 6,916,744 7,054,800 7,195,800 7,339,800 7,486,800 7,636,800
Expenditures
Economic Development Projects
Development of New/Expansion of Businesses & Industry 5,888 352,330 300,000 300,000 300,000 300,000 300,000
Econ Development Foundation - Services 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Development Director 138,795 144,000 146,000 149,000 152,000 155,000 158,000
Econ Development Foundation - Special Projects 90,696 137,715 100,000 100,000 100,000 100,000 100,000
Economic Development - Goose Creek and 123 W.Defee 235,000 - 50,000 - - - -
Economc Incentive - San Jacinto Mall 500,000 - - - - - -
Economic Incentive - HEB 300,000 150,000 150,000 150,000 150,000 150,000 150,000
Brunson Redevelopment 1,237,555 400,000 - - - - -
Property Acquisition for Economic Development - 592,113 100,000 100,000 300,000 300,000 300,000
Subtotal 2,757,934 2,026,158 1,096,000 1,049,000 1,252,000 1,255,000 1,258,000
Streets, Drainage, Sidewalks & Signalization Projects
Land Acquisition for New Thoroughfares - 161,710 100,000 100,000 100,000 100,000 100,000
Land for San Jacinto Blvd 100,000 24,880 - - - - -
Downtown Infrastructure 300,000 300,000 - - - - -
Subtotal 400,000 486,590 100,000 100,000 100,000 100,000 100,000
Utility Projects
Cost Share with Developers to Upsize New Utilities - 205,250 150,000 150,000 150,000 150,000 150,000
I-10 Lift Station 100,000 151,439 - - - - -
Tri City Beach Road Sewer - 70,000 - - - - -
Subtotal 100,000 426,689 150,000 150,000 150,000 150,000 150,000
Parks Projects
Baytown Sports League Improvements 17,703 82,297 50,000 50,000 50,000 50,000 50,000
Rent/Purchase of Ice Rink for Town Square 56,358 125,000 50,000 50,000 50,000 50,000 50,000
Park Projects 17,888 24,460 500,000 500,000 500,000 500,000 500,000
Land Acquisition - Russell Park - 397,839 50,000 50,000 50,000 50,000 50,000
Repair Fire Fighter Memorial - 61,872 - - - - -
Kayak Launch (Bayland & Roseland)70,000 - - - - - -
Evergreen Park Bldg Rehab 914,485 346,942 - - - - -
Evergreen Park Development 52,400 - - - - - -
Travis Park Playground 40,340 - - - - - -
Goose Creek Stream Clean Up - 20,000 - - - - -
McElroy Park Improvements 175,000 - - - - - -
Median Improvements (Market/Main & Bayway)130,653 - - - - - -
Eddie Huron Park Lighting 50,000 - - - - - -
Goose Creek Trail Improvements 107,246 - - - - - -
Batwing Mower 88,521 - - - - - -
Jenkins Park 50,000 - - - - - -
City Gateway Project III - 70,000 - - - - -
Park Operations Center - 1,500,000 - - - - -
Dredging - Bayland Marina & Channels - 760,000 - - - - -
Ward Road Walking Loop Trail - 145,000 - - - - -
EPA Tree Planting Project - 100,000 - - - - -
Goose Creek Trail Heads - 50,000 - - - - -
Jenkins Park Drainage and Water Line - 100,000 - - - - -
Holloway Park Tennis Courts - 13,000 - - - - -
Central Heights Park Basketball Cover - 76,000 - - - - -
City Wide Landscaping - 100,000 - - - - -
Lighting for Jenkins Dog Park - 109,000 - - - - -
Champion Park Trail 118,098 - - - - - -
Crockett Park and Baybrook Place Subdivision Trail 158,000 - - - - -
Holloway Park Parking Lot Expansion 225,000 - - - - -
Future Projects - - 900,000 1,250,000 1,250,000 1,250,000 1,250,000
Subtotal 1,888,692 4,464,410 1,550,000 1,900,000 1,900,000 1,900,000 1,900,000
Total MDD Projects 5,146,626 7,403,847 2,896,000 3,199,000 3,402,000 3,405,000 3,408,000
Other
Project Administration and Overhead 300,000 300,000 300,000 300,000 300,000 300,000 300,000
Debt Service 2,038,982 2,957,790 3,006,180 3,000,531 3,009,317 2,978,118 2,985,962
Transfers to CIPF Fund 425,000 425,000 425,000 - - - -
Unforeseen/New Initiatives - 392,000 500,000 500,000 500,000 500,000 500,000
Subtotal 2,763,982 4,074,790 4,231,180 3,800,531 3,809,317 3,778,118 3,785,962
Total MDD Expenditures 7,910,608 11,478,637 7,127,180 6,999,531 7,211,317 7,183,118 7,193,962
Revenues over (under) expenditures (725,703) (4,561,893) (72,380) 196,269 128,483 303,682 442,838
Ending working capital 4,725,631$ 163,738$ 91,358$ 287,627$ 416,110$ 719,792$ 1,162,630$
MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND
BUDGET SUMMARY - PROJECTED WORKING CAPITAL
City of Baytown 224 FY19 Adopted Budget
BAYTOWN
BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT
ANNUAL REQUIREMENT TO AMORTIZE BONDED DEBT
Fiscal Principal Interest Interest Total Annual
Year Due 02/01 Due 02/01 Due 08/01 Interest Requirement
2019 1,182,188 322,740 297,887 620,627 1,802,815
2020 1,221,829 297,887 271,386 569,273 1,791,102
2021 1,259,780 271,386 243,997 515,383 1,775,163
2022 1,311,885 243,997 217,129 461,126 1,773,011
2023 1,381,686 217,129 188,589 405,718 1,787,405
2024 1,438,952 188,589 158,356 346,946 1,785,898
2025 1,512,225 158,356 129,214 287,570 1,799,795
2026 1,457,957 129,214 87,650 216,864 1,674,821
2027 813,435 87,650 72,050 159,700 973,135
2028 771,159 72,050 57,755 129,805 900,964
2029 814,030 57,755 42,307 100,063 914,093
2030 837,619 42,307 26,190 68,497 906,115
2031 432,874 26,190 18,944 45,133 478,007
2032 449,796 18,944 11,297 30,241 480,037
2033 463,384 11,297 3,217 14,514 477,898
2034 107,340 3,217 1,070 4,287 111,627
2035 53,503 1,070 - 1,070 54,573
15,509,642$ 2,149,778$ 1,827,039$ 3,976,817$ 19,486,459$
0.00
200,000.00
400,000.00
600,000.00
800,000.00
1,000,000.00
1,200,000.00
1,400,000.00
1,600,000.00
1,800,000.00
2,000,000.00
20192020202120222023202420252026202720282029203020312032203320342035Annual Debt Service Fiscal Year
Annual Debt Service Requirements
Interest
Principal
City of Baytown 225 FY19 Adopted Budget
Series 2010 Date of Issue:February 1, 2010 6,030,000$
Certificates of Obligation - Combined Tax & Revenue: MDD Allocation Only Term: 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2010 1.00%-$ -$ 84,635$ 84,635$ 84,635$ 6,030,000$
2011 1.00%235,000 102,244 101,069 203,313 438,313 5,795,000
2012 1.00%225,000 101,069 99,944 201,013 426,013 5,570,000
2013 2.00%240,000 99,944 97,544 197,488 437,488 5,330,000
2014 2.00%235,000 97,544 95,194 192,738 427,738 5,095,000
2015 2.00%250,000 95,194 92,694 187,888 437,888 4,845,000
2016 3.00%245,000 92,694 89,019 181,713 426,713 4,600,000
2017 3.00%260,000 89,019 85,119 174,138 434,138 4,340,000
2018 3.00%260,000 85,119 81,219 166,338 426,338 4,080,000
2019 3.50%280,000 81,219 76,319 157,538 437,538 3,800,000
2020 3.50%280,000 76,319 71,418 147,737 427,737 3,520,000
2021 3.50%295,000 71,418 66,256 137,674 432,674 3,225,000
2022 3.63%300,000 66,256 60,818 127,074 427,074 2,925,000
2023 3.75%320,000 60,818 54,819 115,637 435,637 2,605,000
2024 4.00%325,000 54,819 48,318 103,137 428,137 2,280,000
2025 4.00%345,000 48,318 41,419 89,737 434,737 1,935,000
2026 4.13%350,000 41,419 34,200 75,619 425,619 1,585,000
2027 4.25%375,000 34,200 26,231 60,431 435,431 1,210,000
2028 4.25%380,000 26,231 18,156 44,387 424,387 830,000
2029 4.38%410,000 18,156 9,188 27,344 437,344 420,000
2030 4.38%420,000 9,188 - 9,188 429,188 -
6,030,000$ 1,351,188$ 1,333,579$ 2,684,767$ 8,714,767$
Call Option: Bonds maturing on 02/01/2020 to 02/01/2030 callable in whole or in part on any date beginning 02/01/19 @ par.
Series 2013 Date of Issue:May 26, 2013 5,500,000$
Tax & Revenue Certificate of Obligation: MDD Allocation Only Term: 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2013 -$ -$ 44,117$ 44,117$ 44,117$ 5,500,000$
2014 2.000%216,667 81,031 78,865 159,896 376,563 5,283,333
2015 2.000%220,000 78,865 76,665 155,529 375,529 5,063,333
2016 2.000%225,000 76,665 74,415 151,079 376,079 4,838,333
2017 2.000%230,000 74,415 72,115 146,529 376,529 4,608,333
2018 2.500%235,000 72,115 69,177 141,292 376,292 4,373,333
2019 4.000%240,000 69,177 64,377 133,554 373,554 4,133,333
2020 4.000%243,333 64,377 59,510 123,888 367,221 3,890,000
2021 4.000%248,333 59,510 54,544 114,054 362,388 3,641,667
2022 2.500%255,000 54,544 51,356 105,900 360,900 3,386,667
2023 2.500%263,333 51,356 48,065 99,421 362,754 3,123,333
2024 2.500%270,000 48,065 44,690 92,754 362,754 2,853,333
2025 2.625%280,000 44,690 41,015 85,704 365,704 2,573,333
2026 3.000%286,667 41,015 36,715 77,729 364,396 2,286,667
2027 3.000%295,000 36,715 32,290 69,004 364,004 1,991,667
2028 3.125%305,000 32,290 27,524 59,814 364,814 1,686,667
2029 3.125%315,000 27,524 22,602 50,126 365,126 1,371,667
2030 3.250%325,000 22,602 17,321 39,923 364,923 1,046,667
2031 3.250%336,667 17,321 11,850 29,171 365,838 710,000
2032 3.300%350,000 11,850 6,075 17,925 367,925 360,000
2033 3.375%360,000 6,075 - 6,075 366,075 -
5,500,000$ 970,199$ 933,285$ 1,903,484$ 7,403,484$
Call Option: Bonds maturing on 02/01/2023 to 02/01/2033 callable in whole or in part on any date beginning 02/01/22 @ par.
BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT
DETAIL DEBT AMORTIZATION SCHEDULES
City of Baytown 226 FY19 Adopted Budget
Series 2014 Date of Issue:April 1, 2014 2,100,283$
General Obligation and Refunding Bonds: MDD Allocation Only Term: 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2014 -$ -$ 21,885$ 21,885$ 21,885$ 2,100,283$
2015 2.000%115,291 37,163 36,023 73,186 188,477 1,984,992
2016 3.000%174,064 36,023 33,412 69,434 243,498 1,810,928
2017 3.000%152,720 33,412 31,121 64,532 217,252 1,658,208
2018 3.000%135,056 31,121 29,095 60,216 195,272 1,523,152
2019 3.000%140,208 29,095 26,992 56,087 196,295 1,382,944
2020 4.000%145,728 26,992 24,077 51,069 196,797 1,237,216
2021 4.000%130,272 24,077 21,472 45,549 175,821 1,106,944
2022 4.000%135,792 21,472 18,756 40,228 176,020 971,152
2023 4.000%142,048 18,756 15,915 34,671 176,719 829,104
2024 4.000%148,304 15,915 12,949 28,864 177,168 680,800
2025 4.000%154,560 12,949 9,858 22,807 177,367 526,240
2026 4.000%131,744 9,858 7,223 17,081 148,825 394,496
2027 3.250%43,424 7,223 6,517 13,740 57,164 351,072
2028 3.375%44,896 6,517 5,760 12,277 57,173 306,176
2029 3.500%46,368 5,760 4,948 10,708 57,076 259,808
2030 3.500%48,208 4,948 4,105 9,053 57,261 211,600
2031 3.750%50,048 4,105 3,166 7,271 57,319 161,552
2032 3.750%51,888 3,166 2,193 5,359 57,247 109,664
2033 4.000%53,728 2,193 1,119 3,312 57,040 55,936
2034 4.000%55,936 1,119 - 1,119 57,055 -
2,100,283$ 331,863$ 316,585$ 648,448$ 2,748,731$
Call Option: Bonds maturing on 02/01/2025 to 02/01/2034 callable in whole or in part on any date beginning 02/01/24 @ par.
Series 2015 Date of Issue:July 7, 2015 1,770,131$
General Obligation and Refunding Bonds: MDD Allocation Only Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2016 2.000%21,331$ 47,057$ 41,308$ 88,365$ 109,696$ 1,748,800$
2017 5.000%101,060 41,308 38,781 80,089 181,150 1,647,739
2018 5.000%107,705 38,781 36,089 74,870 182,575 1,540,035
2019 5.000%114,349 36,089 33,230 69,319 183,667 1,425,686
2020 5.000%121,692 33,230 30,188 63,418 185,110 1,303,994
2021 5.000%129,385 30,188 26,953 57,141 186,526 1,174,609
2022 5.000%137,079 26,953 23,526 50,479 187,558 1,037,530
2023 5.000%145,821 23,526 19,881 43,407 189,227 891,709
2024 5.000%154,913 19,881 16,008 35,888 190,801 736,797
2025 5.000%164,704 16,008 11,890 27,898 192,602 572,093
2026 5.000%95,116 11,890 9,512 21,402 116,518 476,977
2027 5.000%100,011 9,512 7,012 16,524 116,536 376,965
2028 3.375%41,263 7,012 6,316 13,328 54,591 335,702
2029 3.500%42,662 6,316 5,569 11,885 54,547 293,040
2030 3.625%44,411 5,569 4,764 10,333 54,744 248,629
2031 3.625%46,159 4,764 3,927 8,692 54,851 202,470
2032 3.750%47,908 3,927 3,029 6,957 54,864 154,563
2033 3.750%49,656 3,029 2,098 5,127 54,783 104,907
2034 4.000%51,404 2,098 1,070 3,168 54,573 53,502
2035 4.000%53,503 1,070 - 1,070 54,573 -
1,770,131$ 368,208$ 321,151$ 689,359$ 2,459,490$
Call Option: Bonds maturing on 02/01/2026 to 02/01/2035 callable in whole or in part on any date beginning 02/01/25 @ par.
BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT
DETAIL DEBT AMORTIZATION SCHEDULES
City of Baytown 227 FY19 Adopted Budget
Series 2016 Date of Issue:July 19, 2016 4,493,018$
General Obligation and Refunding Bonds: MDD Allocation Only Term: 12 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2016 -$ -$ 7,811$ 7,811$ 7,811$ 4,493,018$
2017 4.0%113,441 117,158 114,889 232,047 345,488 4,379,577
2018 4.0%386,455 114,889 107,160 222,049 608,505 3,993,122
2019 5.0%407,631 107,160 96,969 204,129 611,761 3,585,490
2020 5.0%431,076 96,969 86,192 183,162 614,237 3,154,415
2021 5.0%456,789 86,192 74,773 160,965 617,754 2,697,626
2022 5.0%484,015 74,773 62,672 137,445 621,460 2,213,611
2023 5.0%510,484 62,672 49,910 112,583 623,067 1,703,127
2024 5.0%540,735 49,910 36,392 86,302 627,037 1,162,392
2025 4.0%567,961 36,392 25,033 61,424 629,386 594,431
2026 4.0%594,431 25,033 - 25,033 619,463 0
4,493,018$ 771,149$ 661,802$ 1,432,950$ 5,925,968$
BAYTOWN MUNICIPAL DEVELOPMENT DISTRICT
DETAIL DEBT AMORTIZATION SCHEDULES
City of Baytown 228 FY19 Adopted Budget
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE BAYTOWN
MUNICIPAL DEVELOPMENT DISTRICT ADOPTING A BUDGET FOR THE
ENSUING FISCAL YEAR, BEGINNING OCTOBER 1, 2018, AND ENDING
SEPTEMBER 30, 2019; 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, 2018, and ending September 30, 2019, 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, 2018, and ending
September 30, 2019. 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 affirma06 vote of the Board of Directors
of the Baytown Municipal Development District this the 2nd diK of August, 2018.
DONCARLOS,
ATTEST:
y tltil 1tf t1 P/i.
LET CIA BRYSCH, Assistant Secretary'
APPROVED AS TO FORM:
ACID RAMIREZ, SR., General Counsel
R:\Karen\Files\City Council\Municipal Development District\Resolutions\2018\August\MDD Resolution - Adopt Budget.doc
City of Baytown 229 FY19 Adopted Budget
BAYTOWN REINVESTMENT ZONE #1
City of Baytown 230 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Sources of Funding
TIRZ Increment - City 1,639,127 1,932,879 2,001,022 2,007,210
TIRZ Increment - County 454,644 619,925 557,288 647,335
Chevron Phillips 1,140,728 2,314,169 2,764,725 2,269,977
Escrow earnings 797 100 100 100
Total Sources 3,235,296 4,867,073 5,323,135 4,924,622
Uses of Funding
Zone Adm. & Project Mgmt. 4,257 17,000 8,000 17,000
Legal Services 13,374 8,000 2,500 8,000
Data Base Management 1,800 2,700 2,700 2,700
Accounting Services 4,500 3,500 - 3,500
Developer Payments 413,902 - - -
Chevron Phillips 1,140,728 2,314,169 2,764,725 2,269,977
Street projects-City 1,800,000 - 1,900,000
Street projects-County 1,000,000 671,773 600,000
TIRZ Improvements - - - 1,200,000
TIRZ Fees (rooftops)83,600 85,600 85,600 86,600
Debt Service 140,000 145,000 145,000 150,000
Interest on Bonds 72,450 64,400 64,400 56,063
Fiscal Agent Fees 2,500 2,500 2,500 2,500
City Services 81,896 96,644 100,051 100,361
CO Debt Service-County 454,644 619,925 619,925 647,335
CO Debt Service-City 750,486 583,906 583,906 559,521
Total Uses 3,164,137 6,743,344 5,051,080 7,603,557
Excess (Deficit) Sources Over Uses 71,159 (1,876,271) 272,055 (2,678,935)
Working Capital - Beginning:
Harris County 1,373,777 1,373,777 1,373,777 639,367
City of Baytown 1,052,768 1,123,927 1,123,927 2,130,391
Total 2,426,545 2,497,704 2,497,704 2,769,758
Working Capital - Ending:
Harris County 1,373,777 373,777 639,367 39,367
City of Baytown 1,123,927 370,819 2,130,391 51,456
Total 2,497,704 744,596 2,769,758 90,823
BAYTOWN TAX REINVESTMENT ZONE #1 FUND 216
BUDGET SUMMARY
City of Baytown 231 FY19 Adopted Budget
Baytown Tax Reinvestment Zone #1 - Fund 216
Schedule of Compliance Elements - Harris County Increment
Inception Through Fiscal Year Ended 09.30.19
Totals FY-08 FY-09 FY-10
Reserve forward -$ 52,696$ 152,567$
County Increment 3,327,186$ 52,696 99,871 97,513
County Increment-Sjolander 6,900,000 - - -
Total funds availabe - County 10,227,186 52,696 152,567 250,080
Cost allocation:
Wanamaker (Hunt Rd)294,142 - - -
Chevron 6,900,000 - - -
Debt service - CO Series 2016 (San Jacinto Blvd)1,721,904 - - -
(1) Extending John Martin to Hunt Road 671,773
Street Projects 600,000 - - -
Total costs allocated 10,187,819 - - -
Net 39,367$ 52,696$ 152,567$ 250,080$
City of Baytown 232 FY19 Adopted Budget
Budgeted
FY-11 FY-12 FY-13 FY-14 FY-15 FY-16 FY-17 FY-18 FY-19
250,080$ 371,543$ 531,975$ 666,502$ 805,083$ 1,035,806$ 1,373,777$ 1,373,777$ 639,367$
121,463 160,432 195,548 231,339 322,471 386,586 454,644 557,288 647,335
- - - 40,862 197,877 485,831 1,140,728 2,764,725 2,269,977
371,543 531,975 727,523 938,703 1,325,431 1,908,223 2,969,149 4,695,790 3,556,679
- - 61,021 92,758 91,748 48,615 - - -
- - - 40,862 197,877 485,831 1,140,728 2,764,725 2,269,977
- - - - - - 454,644 619,925 647,335
671,773 -
- - - - - - - - 600,000
- - 61,021 133,620 289,625 534,446 1,595,372 4,056,423 3,517,312
371,543$ 531,975$ 666,502$ 805,083$ 1,035,806$ 1,373,777$ 1,373,777$ 639,367$ 39,367$
City of Baytown 233 FY19 Adopted Budget
Fiscal Principal Annual Principal
Year Principal Interest Requirement Outstanding
17,430,000$
2019 785,000 627,919 1,412,919 16,645,000
2020 830,000 586,544 1,416,544 15,815,000
2021 875,000 542,881 1,417,881 14,940,000
2022 920,000 496,931 1,416,931 14,020,000
2023 965,000 448,694 1,413,694 13,055,000
2024 1,020,000 397,919 1,417,919 12,035,000
2025 1,075,000 339,856 1,414,856 10,960,000
2026 1,130,000 284,731 1,414,731 9,830,000
2027 1,170,000 244,781 1,414,781 8,660,000
2028 1,195,000 220,384 1,415,384 7,465,000
2029 850,000 198,125 1,048,125 6,615,000
2030 870,000 178,231 1,048,231 5,745,000
2031 890,000 156,775 1,046,775 4,855,000
2032 915,000 131,925 1,046,925 3,940,000
2033 940,000 104,100 1,044,100 3,000,000
2034 970,000 75,450 1,045,450 2,030,000
2035 1,000,000 45,900 1,045,900 1,030,000
2036 1,030,000 15,450 1,045,450 -
17,430,000$ 5,096,597$ 22,526,597$
BAYTOWN TAX REINVESTMENT ZONE #1 FUND 216
ANNUAL REQUIREMENT TO AMORTIZE BONDED DEBT
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
Annual Amount Fiscal Year
Annual Debt Service Requirement
Interest
Principal
City of Baytown 234 FY19 Adopted Budget
Series 2008 Date of Issue -October 20, 2008 2,200,000$
Tzx Increment Contract Revenue Term - 15 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 9/15 Due 3/15 Due 9/15 Interest Requirement Outstanding
2,200,000$
2009 5.75%100,000$ 63,250$ 63,250$ 126,500$ 226,500$ 2,100,000
2010 5.75%105,000 60,375 60,375 120,750 225,750 1,995,000
2011 5.75%110,000 57,356 57,356 114,713 224,713 1,885,000
2012 5.75%115,000 54,194 54,194 108,388 223,388 1,770,000
2013 5.75%120,000 50,888 50,888 101,775 221,775 1,650,000
2014 5.75%125,000 47,438 47,438 94,875 219,875 1,525,000
2015 5.75%130,000 43,844 43,844 87,688 217,688 1,395,000
2016 5.75%135,000 40,106 40,106 80,213 215,213 1,260,000
2017 5.75%140,000 36,225 36,225 72,450 212,450 1,120,000
2018 5.75%145,000 32,200 32,200 64,400 209,400 975,000
2019 5.75%150,000 28,031 28,031 56,063 206,063 825,000
2020 5.75%155,000 23,719 23,719 47,438 202,438 670,000
2021 5.75%160,000 19,263 19,263 38,525 198,525 510,000
2022 5.75%165,000 14,663 14,663 29,325 194,325 345,000
2023 5.75%170,000 9,919 9,919 19,838 189,838 175,000
2024 5.75%175,000 5,031 5,031 10,063 185,063 -
2,200,000$ 586,500$ 586,500$ 1,173,000$ 3,373,000$
Call Option: Bonds maturing on 09/01/2019 to 09/01/2024 callable in whole or in part on any date beginning 09/01/2018 @ par.
Certificates of Obligation Funding: TIRZ 17,635,000$
Series 2016 Date of Issue - Term - 20 Years
Fiscal Interest Principal Interest Interest Total Annual Principal
Year Rate Due 02/01 Due 02/01 Due 08/01 Interest Requirement Outstanding
2017 5.000%570,000$ 335,163$ 299,966$ 635,129$ 1,205,129$ 17,065,000
2018 2.000%610,000 299,966 293,866 593,831 1,203,831 16,455,000
2019 5.000%635,000 293,866 277,991 571,856 1,206,856 15,820,000
2020 5.000%675,000 277,991 261,116 539,106 1,214,106 15,145,000
2021 5.000%715,000 261,116 243,241 504,356 1,219,356 14,430,000
2022 5.000%755,000 243,241 224,366 467,606 1,222,606 13,675,000
2023 5.000%795,000 224,366 204,491 428,856 1,223,856 12,880,000
2024 5.000%845,000 204,491 183,366 387,856 1,232,856 12,035,000
2025 5.000%1,075,000 183,366 156,491 339,856 1,414,856 10,960,000
2026 5.000%1,130,000 156,491 128,241 284,731 1,414,731 9,830,000
2027 2.000%1,170,000 128,241 116,541 244,781 1,414,781 8,660,000
2028 2.125%1,195,000 116,541 103,844 220,384 1,415,384 7,465,000
2029 2.250%850,000 103,844 94,281 198,125 1,048,125 6,615,000
2030 2.375%870,000 94,281 83,950 178,231 1,048,231 5,745,000
2031 2.500%890,000 83,950 72,825 156,775 1,046,775 4,855,000
2032 3.000%915,000 72,825 59,100 131,925 1,046,925 3,940,000
2033 3.000%940,000 59,100 45,000 104,100 1,044,100 3,000,000
2034 3.000%970,000 45,000 30,450 75,450 1,045,450 2,030,000
2035 3.000%1,000,000 30,450 15,450 45,900 1,045,900 1,030,000
2036 3.000%1,030,000 15,450 - 15,450 1,045,450 -
17,635,000$ 3,229,735$ 2,894,572$ 5,218,351$ 23,759,307$
Call Option: Bonds maturing on 02/01/2027 to 02/01/2036 callable in whole or in part on any date beginning 02/01/2027 @ par.
BAYTOWN TAX REINVESTMENT ZONE #1 FUND 216
DETAIL DEBT AMORTIZATION SCHEDULE
July 19, 2016
City of Baytown 235 FY19 Adopted Budget
CITY OF BAYTOWN INCREMENT
Historical Tax Increment Schedule
Historical Annexed Tax Increment
Schedule
Tax Year
Taxable
Value
Cumulative
Increment Tax Year
Taxable
Value
Annual
Increment
2001 Base Year 14,045,866$ -$
2002 49,297,930 35,252,064
2003 59,132,610 45,086,744
2004 72,826,380 58,780,514 2004 Base Year 1,913$ -$
2005 73,907,237 59,861,371 2005 1,913 -
2006 73,907,237 59,861,371 2006 1,913 -
2007 89,611,438 75,565,572 2007 1,913 -
2008 99,420,456 85,374,590 2008 1,913 -
2009 113,856,490 99,810,624 2009 1,913 -
2010 123,327,769 109,281,903 2010 1,913 -
2011 132,354,308 118,308,442 2011 1,523 (390)
2012 141,333,339 127,287,473 2012 1,617 (296)
2013 144,510,493 130,464,627 2013 1,501 (412)
2014 185,461,491 171,415,625 2014 2,292 379
2015 182,061,125 168,015,259 2015 5,622 3,709
2016 205,932,082 190,733,069 2016 5,622 3,709
2017 259,013,621$ 243,814,608 2017 5,622 3,709
HARRIS COUNTY INCREMENT
Historical Tax Increment Schedule
Historical Annexed Tax Increment
Schedule
Tax Year
Taxable
Value
Annual
Increment Tax Year
Taxable
Value
Annual
Increment
2005 Base Year 38,727,948$ -$ 2005 Base Year 1,913$ -$
2008 99,331,039 60,603,091 2008 1,913 -
2009 113,920,501 75,192,553 2009 1,913 -
2010 122,984,748 84,256,800 2010 1,913 -
2011 135,950,014 97,222,066 2011 1,523 (390)
2012 133,742,385 95,014,437 2012 1,617 (296)
2013 148,787,787 110,059,839 2013 1,501 (412)
2014 255,566,256 216,838,308 2014 5,984 4,071
2015 339,168,779 300,440,831 2015 5,622 3,709
2016 349,309,487 348,797,680 2016 5,622 3,709
2017 827,205,610 826,693,803 2017 5,622 3,709
City of Baytown 236 FY19 Adopted Budget
CITY OF BAYTOWN
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2018-19
The Capital Improvement Program (CIP) Budget is the City’s multi-year plan for the acquisition and
construction of municipal public improvements. Projects included in the CIP program are usually street
& sidewalk improvements, public utilities, drainage projects, recreational facilities and economic
development projects. Projects within the CIP are intended to reflect the community’s values and goals,
and also the overall policy goals of the City Council, including existing city-wide long range plans.
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 capital projects 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
on a pay-as-you-go basis, with funding derived from other funds such as the Fire Control Prevention and
Emergency Medical Services District (FCPEMSD), intergovernmental revenues, grants, developer
contributions and interest income.
Capital Budgeting
The 2018-19 CIP project summary and attached narratives are provided for informational purposes only.
These projects are part of the overall comprehensive CIP program, which include utility system projects
and other general public improvements projects. Projects funded either entirely or partially by the
Municipal Development District (MDD) have been submitted to the MDD board for review and approval.
Projects funded by Tax Increment Reinvestment Zone #1 have been submitted to the TIRZ board for
review and approval.
The CIP Budget process is designed to include an annual review of the development and continuing
maintenance of the City’s infrastructure. The relationship between 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.
During the budget process, the staff reviewed the current and future capital improvements and included
additional items in the CIP.
City of Baytown 237 FY19 Adopted Budget
CITY OF BAYTOWN
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2018-19
Capital Improvement Program Project Summaries
ECONOMIC DEVELOPMENT
Brunson Redevelopment $1,300,000
This allocation provides funding for the redevelopment of the historic Brunson Theatre.
Funding Source: Municipal Development District (MDD) Fund
Operating Impact: Operating and maintenance costs are projected at $20,000.
Downtown Infrastructure $600,000
This allocation provides funding for the infrastructure necessary to support the redevelopment of the
Brunson Theatre to include the parking surrounding the Citizens Bank Building and on South Jones
Street.
Funding Source: Municipal Development District (MDD) Fund
Operating Impact: No significant operating costs are anticipated.
Convention Center/Hotel $1,350,000
This allocation provides funding for the debt service associated with the development of a conference
center and hotel to be located on Bayland Island.
Funding Source: Municipal Development District (MDD) Fund
STREET & SIDEWALK IMPROVMENTS
San Jacinto Boulevard $29,500,000
Phase I & II construction of concrete roadway from IH-10 to West Cedar Bayou-Lynchburg Road at Bush
Road.
Funding Source: Certificates of Obligations Bond Funds
Operating Impact: Annual operating maintenance costs are projected to be $180,000.
Street Improvements $4,781,205
Ongoing 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.
Funding Source: Capital Improvement Program Fund
Operating Impact: Operating maintenance costs are projected to be $16,000.
Mill and Overlay $650,000
Milling and overlay of streets that have been identified by the PCI rating.
Funding Source: Street Maintenance Sales Tax Fund
Operating Impact: General Fund operating and maintenance costs are projected at $19,800.
Land acquisition for new thoroughfares $261,710
Funding for San Jacinto, Garth Road and others.
Funding Source: Municipal Development District (MDD) Fund
Operating Impact: Annual operating maintenance costs are projected at $21,000.
Completion of Hunt Road from H-E-B to Main Street $4,500,000
Funding for the completion of Hunt Road from H-E-B to Main Street.
Funding Source: Certificate of Obligation Bond Funds
Operating Impact: Annual operating maintenance costs are projected at $68,000.
City of Baytown 238 FY19 Adopted Budget
CITY OF BAYTOWN
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2018-19
Completion of the I-10 On & Off Ramps to San Jacinto Boulevard $4,500,000
Funding for the completion of the I-10 On & Off Ramps to San Jacinto Boulevard.
Funding Source: Certificate of Obligation Bond Funds
Operating Impact: Annual operating maintenance costs are projected at $45,000.
Completion of the Hunt Road from San Jacinto Boulevard to John Martin $4,400,000
Funding for the completion of Hunt Road from San Jacinto Boulevard to John Martin.
Funding Source: Certificate of Obligation Bond Funds
Operating Impact: Annual operating maintenance costs are projected at $44,000.
Garth Road Improvements $4,300,000
Funding for additional Garth Road improvements.
Funding Source: Certificate of Obligation Bond Funds
Operating Impact: Annual operating maintenance costs are projected at $43,000.
PUBLIC SAFTEY IMPROVEMENTS
Industrial Training Facility $7,500,000
Fire training facility upgrade to provide industrial fire simulations.
Funding Source: Fire Control Prevention and Emergency Medical Services District (FCPEMSD) Fund
Operating impact. Operating and maintenance costs are estimated $320,000.
PARKS, RECREATION & BEAUTIFICATION IMPROVEMENTS
Future Parks $397,000
Funds for land acquisition.
Funding Source: Municipal Development District (MDD) Fund
Operating Impact: Annual maintenance costs are projected to be $10,500.
Dredging – Bayland Marina & Channels $760,000
This allocation provides funding for Dredging – Bayland Marina & Channels. Due to the impacts of
Hurricane Harvey the need to dredge Bayland Marina has become an urgent priority.
Funding Source: Municipal Development District (MDD) Fund
Annual Operating Impact: Operating and maintenance costs have no impact.
Ward Road Walking Loop Trail $145,000
This allocation provides funding for the Ward Road Walking Loop Trail. Residents in the Plumwood and
Eva Maude neighborhoods near Ward Road Park presented the Mayor a petition requesting a loop
walking trail within the park.
Funding Source: Municipal Development District (MDD) Fund
Annual Operating Impact: Operating and maintenance costs are projected at $2,600
Jenkins Park Drainage and Water Line $100,000
This allocation provides funding for Jenkins Park Drainage and Water Line. Public Works installed a new
6 inch water line into the park in 2016. The line dead ends near the pavilion.
Funding Source: Municipal Development District (MDD) Fund
Annual Operating Impact: Operating and maintenance costs have no impact
Central Heights Park Basketball Cover $76,000
This allocation provides funding for Central Heights Park Basketball Cover.
Funding Source: Municipal Development District (MDD) Fund
Annual Operating Impact: Operating and maintenance costs have no impact.
City of Baytown 239 FY19 Adopted Budget
CITY OF BAYTOWN
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2018-19
City Wide Landscaping $100,000
Each year these funds are requested to enable the Parks and Recreation Department to address
landscaping and irrigation needs in parks, on thoroughfares and at other public facilities as needed or
requested.
Funding Source: Municipal Development District (MDD) Fund
Annual Operating Impact: Operating and maintenance costs are projected at $6,000
Lighting for Jenkins Dog Park $109,000
This allocation provides funding for Lighting for Jenkins Dog Park. The Jenkins Park Dog Park has been
a large success since its construction.
Funding Source: Municipal Development District (MDD) Fund
Annual Operating Impact: Operating and maintenance costs are projected at $1,740
Parks Operations Center $1,500,000
This allocation provides funding for Parks Operations Center. The Parks and Recreation Department
recently celebrated 50 years in existence and during the last 46 years the Parks Division called the Park
Service Center located at 1210 Park Street home.
Funding Source: Municipal Development District (MDD) Fund
Annual Operating Impact: Operating and maintenance costs are projected at $3,000
UTILITY PROJECTS
Miscellaneous Rehabilitation and Emergencies $1,000,000
Provides funding for an annual program for rehabilitation and emergency sewer repairs throughout the
City as well as Pruett Estates.
Funding Source: Water & Sewer Capital Improvement Program Fund
Operating Impact: No impact to the annual operating budget.
Water System Rehabilitation $1,000,000
The replacement of existing cast iron, galvanized and asbestos cement pipes.
Funding Source: Water & Sewer Capital Improvement Program Fund
Operating Impact: Additional operating and maintenance costs are anticipated at $193,000.
Garth Road Lift Station $3,300,000
Install new pumps, piping, control panel, and rehabilitation of existing wet well.
Funding Source: Water & Sewer Capital Improvement Program Fund and Certificate of Obligation Bond
Funds
Operating Impact: Additional maintenance costs are anticipated to be $97,700.
Slapout Gully Lift Station $300,000
Install new pumps, rehab existing wet well, and move pumps to ground level.
Funding Source: Water & Sewer Capital Improvement Program Fund
Operating Impact: Maintenance and operation costs are projected to be an additional $6,400 annually.
Hugh Wood Lift Station $300,000
Increase wet well to accommodate a two-pump system.
Funding Source: Water & Sewer Capital Improvement Program Fund
Operating Impact: Maintenance and operation costs are negligible.
City of Baytown 240 FY19 Adopted Budget
CITY OF BAYTOWN
CAPITAL IMPROVEMENT PROGRAM
FISCAL YEAR 2018-19
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.
Funding Source: Water & Sewer Capital Improvement Program Fund
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.
Funding Source: Water & Sewer Capital Improvement Program Fund
Operating Impact: It will improve service, but no operating impact
Craigmont Lift Station $250,000
Provides funding for design of the new pumps and rehabilitation of existing wet well.
Funding Source: Water & Sewer Capital Improvement Program Fund
Operating Impact: Operating and maintenance costs are projected at $48,000
Diversion Project – I-10 area to Northeast WWTP $4,350,000
This project will divert sanitary sewer flows from WDWWTP to NEWWTP by constructing additional
gravity and force main sewer lines with ancillary pumping facilities.
Funding Source: Water & Sewer Capital Improvement Program t Fund
Operating Impact: No significant operating costs are anticipated.
Craigmont LS (SSOI) - Construction $2,500,000
Rehab existing wet well, install new submersible pumps, piping, control panel and generator.
Funding Source: Certificate of Obligation Bond Funds
Annual Operating Impact: Operating and maintenance costs are projected at $48,000
Cedar Bayou Lynchburg LS - (Goose Creek LS) Design (SSOI) $300,000
Provides funding for the design of the replacement or rehab of the existing lift station.
Funding Source: Certificate of Obligation Bond Funds
nnual Operating Impact: No significant operating cost are anticipated.
West Baytown (SSOI) $371,000
Rehab old wastewater lines in the West Baytown area using pipe bursting.
Funding Source: Certificate of Obligation Bond Funds
Annual Operating Impact: Maintenance and operation costs are negligible.
Barkuloo Area Water Line $1,594,350
Design and install new Water Lines in the annexation area of Barkuloo road.
Funding Source: Certificate of Obligation Bond Funds
Annual Operating Impact: Maintenance and operation costs are negligible.
Barkuloo Area Wastewater Line $ 1,881,750
Design and install new Wastewater Lines in the annexation area of Barkuloo road.
Funding Source: Certificate of Obligation Bond Funds
Annual Operating Impact: Maintenance and operation costs are negligible.
West District WWTP - 2nd Feed Construction $ 2,750,000
Design and construction of rerouting of the force mains from Steinman and Goose Creek lift stations.
Funding Source: Impact Fees
Annual Operating Impact: Maintenance and operation costs are negligible.
City of Baytown 241 FY19 Adopted Budget
Actual Total Allocation Estimated
Total
Allocation
2016-17 2017-18 2017-18 2018-19
Revenues
Interest on Investments 63,520 33,900 66,405 78,823
Transfer in for Capital Improvements 4,250,000 2,850,000 2,850,000 4,690,000
Contributed Capital 34,724 - 413,238 -
Contributions from Special Districts 425,000 425,000 425,000 425,000
Total Revenues 4,773,244 3,308,900 3,754,643 5,193,823
Expenditures
CIP Project Management 229,554 433,517 365,940 440,000
Demolition of Buildings 107,419 416,316 296,470 369,846
San Jacinto Mall Project 2,649,090 4,323,270 348,881 3,974,389
Street Projects 3,000 886,311 105,106 4,781,205
Fire Training Grounds - (FCPEMSD)228,059 92,913 92,913 -
Marina Overdredging Costs - 500,000 500,000 -
Completed and closed projects 464,455 - - -
Park Street Property Number 1106 68,771 123,781 7,858 115,923
Revitalization of Downtown Match - 103,094 - 103,094
Traffic Signal - N. Main and Hunt 9,618 247,282 72,292 174,990
Traffic Signal Unallocated - 110,009 - 110,009
Smart Signals 225,666 57,425 57,425 -
Hunt Road East of Garth 1,254,802 601,954 479,761 122,193
San Jacinto Blvd - 135,897 135,897 -
Highway 146 Corridor Study 75,000 25,000 - 25,000
Comprehensive Plan - 100,000 - 100,000
Right Turn Lanes from Garth 77,459 4,849 4,849 -
Cedar Bayou Crossing - 440,000 - 440,000
Russell Park 74,375 242,301 13,391 228,910
Sidewalks near Bus Stations 1,906 178,594 143,233 35,361
Paint Bridge Overpasses 14,087 35,913 - 35,913
Trak Software 19,540 78,160 78,160 -
Police Master Plan - 79,200 79,200 -
Marina Overdredging Costs - Harvey - 114,000 12,300 101,700
Citizens Bank Building 7,954 492,046 212,048 279,998
Texas Ave Drainage - Grant Match - 300,000 - 300,000
New Capital Project Initiatives - 256,600 - 463,647
Total Expenditures 5,510,755 10,378,432 3,005,724 12,202,178
(737,511) (7,069,532) 748,919 (7,008,355)
Working Capital - Beginning 6,996,947 6,259,436 6,259,436 7,008,355
Working Capital - Ending 6,259,436$ (810,096)$ 7,008,355$ -$
CITY OF BAYTOWN
Excess (Deficit) Revenues Over
Expenditures
BUDGET SUMMARY
CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) 351
City of Baytown 242 FY19 Adopted Budget
Actual Total Allocation Estimated
Total
Allocation
2016-17 2017-18 2017-18 2018-19
Revenues
Interest on Investments 80,768$ 52,500$ 97,800$ 97,800$
Developers Contribution 314,306 - 34,923 -
Transfer from Water & Sewer Fund 7,731,000 2,474,203 2,474,203 2,000,000
Total Revenues 8,126,074 2,526,703 2,606,926 2,097,800
Expenditures
Garth Road Waterline Rehab 614,896 44,304 - -
Utility Project Management 234,003 236,893 236,893 251,880
Sewer Rehab and Emergencies 1,064,956 1,000,000 1,000,000 1,000,000
Hugh Wood Lift Station 377,428 126,234 78,927 47,307
Water System Rehabilitation 750,000 1,000,000 1,000,000 1,000,000
Completed and Closed Projects 1,300,217 - -
Public Works Building Renovations 102,067 - 5,381 -
Little Missouri Lift Station 381,279 418,346 - 418,346
Lakewood Area Pipebursting - 250,000 124,000 126,000
Massey T Water Tower Painting 1,254,719 202,708 - -
East District WWTP - 220,893 - 220,893
Meter Testing and Parts 16,773 53,227 - 53,227
Central District Treatment Plant - 629,530 952,604 90,648
Diversion to NEWWTP 172,045 3,520,253 - 1,520,253
Garth Road Lift Station - 1,400,000 - 1,164,000
McKinney Lift Station 62,962 440,000 268,450 168,588
Pelly Area Pipe Bursting 247,276 242,894 - -
Public Works Fuel Station 235,000 - 2,825 -
Craigmont Lift Station - 250,000 73,365 176,635
Pruett Pipe Bursting - 280,000 - 280,000
New Capital Project Initiatives - 315,544 - 2,598,305
Total Expenditures 6,813,621 10,630,826 3,742,445 9,116,082
Excess (Deficit) Revenues Over Expenditures 1,312,453 (8,104,123) (1,135,519) (7,018,282)
Working Capital - Beginning 6,841,348 8,153,801 8,153,801 7,018,282$
Working Capital - Ending 8,153,801$ 49,678$ 7,018,282$ -$
CITY OF BAYTOWN
WATER & SEWER - CAPITAL IMPROVEMENT PROGRAM FUND (CIPF) 527
BUDGET SUMMARY
City of Baytown 243 FY19 Adopted Budget
Estimated revenue growth for projected years:2.0%
Estimated
Expenditures
Total
Allocation Projected Projected Projected Projected Projected
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
Beginning working capital 5,451,334$ 4,725,631$ 163,738$ 91,358$ 287,627$ 416,110$ 719,792$
Revenues
Sales Taxes 7,131,097 6,862,000 6,999,000 7,139,000 7,282,000 7,428,000 7,577,000
Investment Interest 40,005 40,941 42,000 43,000 44,000 45,000 46,000
Contributions & Miscellaneous 13,803 13,803 13,800 13,800 13,800 13,800 13,800
Total MDD Revenues 7,184,905 6,916,744 7,054,800 7,195,800 7,339,800 7,486,800 7,636,800
Expenditures
Economic Development Projects
Development of New/Expansion of Businesses & Industry 5,888 352,330 300,000 300,000 300,000 300,000 300,000
Econ Development Foundation - Services 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Development Director 138,795 144,000 146,000 149,000 152,000 155,000 158,000
Econ Development Foundation - Special Projects 90,696 137,715 100,000 100,000 100,000 100,000 100,000
Economic Development - Goose Creek and 123 W.Defee 235,000 - 50,000 - - - -
Economc Incentive - San Jacinto Mall 500,000 - - - - - -
Economic Incentive - HEB 300,000 150,000 150,000 150,000 150,000 150,000 150,000
Brunson Redevelopment 1,237,555 400,000 - - - - -
Property Acquisition for Economic Development - 592,113 100,000 100,000 300,000 300,000 300,000
Subtotal 2,757,934 2,026,158 1,096,000 1,049,000 1,252,000 1,255,000 1,258,000
Streets, Drainage, Sidewalks & Signalization Projects
Land Acquisition for New Thoroughfares - 161,710 100,000 100,000 100,000 100,000 100,000
Land for San Jacinto Blvd 100,000 24,880 - - - - -
Downtown Infrastructure 300,000 300,000 - - - - -
Subtotal 400,000 486,590 100,000 100,000 100,000 100,000 100,000
Utility Projects
Cost Share with Developers to Upsize New Utilities - 205,250 150,000 150,000 150,000 150,000 150,000
I-10 Lift Station 100,000 151,439 - - - - -
Tri City Beach Road Sewer - 70,000 - - - - -
Subtotal 100,000 426,689 150,000 150,000 150,000 150,000 150,000
Parks Projects
Baytown Sports League Improvements 17,703 82,297 50,000 50,000 50,000 50,000 50,000
Rent/Purchase of Ice Rink for Town Square 56,358 125,000 50,000 50,000 50,000 50,000 50,000
Park Projects 17,888 24,460 500,000 500,000 500,000 500,000 500,000
Land Acquisition - Future Parks - 172,839 50,000 50,000 50,000 50,000 50,000
Repair Fire Fighter Memorial - 61,872 - - - - -
Kayak Launch (Bayland & Roseland)70,000 - - - - - -
Evergreen Park Bldg Rehab 914,485 346,942 - - - - -
Evergreen Park Development 52,400 - - - - - -
Travis Park Playground 40,340 - - - - - -
Goose Creek Stream Clean Up - 20,000 - - - - -
McElroy Park Improvements 175,000 - - - - - -
Median Improvements (Market/Main & Bayway)130,653 - - - - - -
Eddie Huron Park Lighting 50,000 - - - - - -
Goose Creek Trail Improvements 107,246 - - - - - -
Batwing Mower 88,521 - - - - - -
Jenkins Park 50,000 - - - - - -
City Gateway Project III - 70,000 - - - - -
Park Operations Center - 1,500,000 - - - - -
Dredging - Bayland Marina & Channels - 760,000 - - - - -
Ward Road Walking Loop Trail - 145,000 - - - - -
EPA Tree Planting Project - 100,000 - - - - -
Goose Creek Trail Heads - 50,000 - - - - -
Jenkins Park Drainage and Water Line - 100,000 - - - - -
Holloway Park Tennis Courts - 13,000 - - - - -
Central Heights Park Basketball Cover - 76,000 - - - - -
City Wide Landscaping - 100,000 - - - - -
Lighting for Jenkins Dog Park - 109,000 - - - - -
Champion Park Trail 118,098 - - - - - -
Future Projects - - 900,000 1,250,000 1,250,000 1,250,000 1,250,000
Subtotal 1,888,692 3,856,410 1,550,000 1,900,000 1,900,000 1,900,000 1,900,000
Total MDD Projects 5,146,626 6,795,847 2,896,000 3,199,000 3,402,000 3,405,000 3,408,000
MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND
BUDGET SUMMARY - PROJECTED WORKING CAPITAL
City of Baytown 244 FY19 Adopted Budget
Estimated revenue growth for projected years:2.0%
Estimated
Expenditures
Total
Allocation Projected Projected Projected Projected Projected
2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
MUNICIPAL DEVELOPMENT DISTRICT (MDD) PROGRAM FUND
BUDGET SUMMARY - PROJECTED WORKING CAPITAL
Other
Project Administration and Overhead 300,000 300,000 300,000 300,000 300,000 300,000 300,000
Debt Service 2,038,982 2,957,790 3,006,180 3,000,531 3,009,317 2,978,118 2,985,962
Transfers to CIPF Fund 425,000 425,000 425,000 - - - -
Unforeseen/New Initiatives - 1,000,000 500,000 500,000 500,000 500,000 500,000
Subtotal 2,763,982 4,682,790 4,231,180 3,800,531 3,809,317 3,778,118 3,785,962
Total MDD Expenditures 7,910,608 11,478,637 7,127,180 6,999,531 7,211,317 7,183,118 7,193,962
Revenues over (under) expenditures (725,703) (4,561,893) (72,380) 196,269 128,483 303,682 442,838
Ending working capital 4,725,631$ 163,738$ 91,358$ 287,627$ 416,110$ 719,792$ 1,162,630$
City of Baytown 245 FY19 Adopted Budget
City of Baytown 246 FY19 Adopted Budget
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, November 2011 and November 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.
• 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.
• 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.
• 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.
City of Baytown 247 FY19 Adopted Budget
CITY OF BAYTOWN
MISCELLANEOUS FUNDS
OVERVIEW
• 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.
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.
City of Baytown 248 FY19 Adopted Budget
CITY OF BAYTOWN
MISCELLANEOUS FUNDS
OVERVIEW
Hazmat/Homeland Security Special Revenue (Fund 210)
Weapons of Mass Destruction/Hazardous Materials
This program will account for expenses and revenues associated with responses to incidents involving
hazardous material spills outside the City or on behalf of non-residents.
Police Forfeitures (Fund 225)
Special funds designated for programs outside the normal operating police budget. Funds are received
through forfeitures of seized funds and contributions.
Family/Youth Programs (Fund 226)
Drug Awareness Resistance Education (D.A.R.E.) Project
This program provides Gangs and Drugs educational training to middle school students within the local
independent school district. This educational training is provided by officers from the City of Baytown’s
Police Department and is funded 50/50 through an intergovernmental partnership with the Goose Creek
Consolidated Independent School District and the City of Baytown. Child Safety Fees and DARE
Donations help to offset the City’s share for this project. Pursuant to Article 102.014 of the Texas Code of
Criminal Procedure, the County assesses a Child Safety Fee in the amount of $25 against drivers that
receive violations in school zones and remits the fee to the City monthly.
Victims of Crime Act (VOCA)
This grant program funds 80% of two domestic violence-counseling positions within the Police
Department. The City provides 20% matching funds for other expenses through local funds. The
counselors 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 Academy Fund (Fund 228)
The academy provides in-service firearms training to City of Baytown police officers as well as providing
training to new recruits and officers from other agencies at the Sgt. P.E. Badillo Firearms Training Center.
This program is funded by fees charged to the Drug Enforcement Agency (DEA) for their use of the
Firearms Training Center.
Odd Trust and Agency Fund (Fund 231)
This fund accounts for several miscellaneous programs including funds received from the local industrial
plants and districts for the City to provide fire fighting and rescue services that are not included as a part of
the Fire Department’s operating budget, municipal beautification efforts and the public community
improvement program funded by a portion of industrial district agreement revenues.
High Intensive Drug Trafficking Area Fund (Fund 241)
HIDTA is a multi-jurisdictional law enforcement program, funded by grants from the Office of National
Drug Control Policy (ONDCP), which operates under the direction of the City of Baytown’s Police
Department. The City of Baytown serves as the Administrator of HIDTA funds to the Director’s office.
The Director’s office ensures program compliance with ONDCP guidelines. While the City does not have
operational control or responsibility over the Director’s activities, it does maintain critical oversight and
management accountability of designated HIDTA funds.
City of Baytown 249 FY19 Adopted Budget
CITY OF BAYTOWN
MISCELLANEOUS FUNDS
OVERVIEW
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.
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.
City of Baytown 250 FY19 Adopted Budget
Actual
Total
Allocation Estimated
Total
Allocation
2016-17 2017-18 2017-18 2018-19
Revenues
3,928,752$ 3,770,000$ 3,996,200$ 3,845,400$
26,773 21,000 41,394 36,000
Total Revenues 3,955,525 3,791,000 4,037,594 3,881,400
Expenditures
1,240,019 859,981 1,158,813 650,000
356,803 346,727 295,927 500,800
1,208,400 1,079,600 822,000 1,000,000
294,228 273,924 273,924 350,000
453,193 1,279,807 980,976 -
- 2,650,000 - 2,650,000
- - 265,000 390,000
- - 225,000 215,000
393,491 406,509 406,509 400,000
231,300 158,700 107,307 171,393
- - - 124,000
- - - 241,000
- 100,000 - 150,000
Total Expenditures 4,177,434 7,155,248 4,535,456 6,842,193
Excess (Deficit) Revenues
Over Expenditures (221,909) (3,364,248) (497,862) (2,960,793)
Working Capital - Beginning 3,680,564 3,458,655 3,458,655$ 2,960,793$
Working Capital - Ending 3,458,655$ 94,407$ 2,960,793$ -$
McKinney Road
Other Capital Project Initiatives
Asphalt Crew
Slurry Seal (Micro Paver)
Asphalt Mill & Overlay
Crack Seal Crew
Concrete Street Repair Crew
Sales Tax
Interest on Investments
CITY OF BAYTOWN
STREET MAINTENANCE TAX FUND 211
BUDGET SUMMARY
Evergreen Road
Street Striping
Street Reconstruction
Bay Oaks Harbor Streets
Seal Coat
Full Depth Repair
City of Baytown 251 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
CDBG - Entitlement 784,033$ 767,310$ 620,394$ 788,086$
Program Income 12,548 10,000 - 5,000
Total Revenues 796,581 777,310 620,394 793,086
Expenditures
CDBG Administration 141,669 132,462 132,462 132,462
Substandard Structures Abatement (Demolition)411,042 100,731 100,731 100,731
CD Housing Program 88,713 362,057 279,557 356,931
Senior/Disabled Transportation 48,163 72,944 72,944 70,000
Neighborhood Improvement Program 7,000 7,000 7,000 17,000
Homebuyers' Assistance Program - 17,500 - -
Baytown Housing Authority - - - 82,000
2014 Baytown Village, Ltd - - - 1,500
Baytown Resource Center 8,356 11,000 11,000 10,000
Bergeron Park - 10,020 - -
Bay Area Homeless Services 4,260 5,000 5,000 7,100
Central Heights Park 36,207 - - -
The Bridge Over Troubled Waters 2,943 - - -
Hotel Sheltering Program - 2,200 2,200 4,000
Baytown Evening Optimist 2,880 4,500 4,500 4,000
Communities in School 13,176 5,000 5,000 7,362
Pelly Park 32,172 - - -
Unidad Park - 46,896 - -
Total Expenditures 796,581 777,310 620,394 793,086
Excess (Deficit) Revenues
Over Expenditures - - - -
Fund Balance-Beginning - - - -
Fund Balance-Ending -$ -$ -$ -$
CITY OF BAYTOWN
COMMUNITY DEVELOPMENT BLOCK GRANT FUND 270
BUDGET SUMMARY BY FUND
City of Baytown 252 FY19 Adopted Budget
Actual Total Allocation Estimated
Total
Allocation
2016-17 2017-18 2017-18 2018-19
Revenues
Impact Fees 1,161,094$ 618,000$ 1,590,162$ 1,159,227$
Total Revenues 1,161,094 618,000 1,590,162 1,159,227
Expenditures
Southeast Water Tower 45,512 - - -
Water Main along J Martin (I-10 to CBL)- 10,900 - -
San Jacinto Lift Station 1,241,987 242,852 242,852 -
San Jacinto Blvd Utilities - 2,000,000 - -
Diversion Project - 988,250 1,011,750
Water / Wastewater Master Plan 77,010 222,990 186,744 36,246
West District WWTP - Second Feed - - - 2,915,000
New Capital Project Initiatives - 1,750,000 - 1,377,654
Total Expenditures 1,364,509 4,226,742 1,417,846 5,340,650
Revenues Over (Under) Expenditures (203,415) (3,608,742) 172,316 (4,181,423)
Working Capital - Beginning 4,212,522 4,009,107 4,009,107 4,181,423$
Working Capital - Ending 4,009,107$ 400,365$ 4,181,423$ -$
CITY OF BAYTOWN
WATER & SEWER - IMPACT FEES 529
BUDGET SUMMARY
City of Baytown 253 FY19 Adopted Budget
Actual Budget Projected Adopted
2016-17 2017-18 2017-18 2018-19
Sources
Operating transfers - GF 510,634$ 4,063,226$ 4,063,226$ 3,160,634$
Operating transfers - FCPEMSD 600,000 242,576 242,576 -
Operating transfers - Sanitation 15,000 15,000 15,000 15,000
Operating transfers - Storm Water Utility 73,333 228,833 228,833 228,833
Total Sources 1,198,967 4,549,635 4,549,635 3,404,467
Transfers to - Storm Water Utility 220,000 777,500 777,500 -
Fire Department (1)- - - -
Fire-bunker gear, air pacs, etc.- - - -
Police shoothouse - 110,000 - 110,000
Parks and recreation - - - -
Court HVAC 55,486 - -
Technology funding 251,852 4,500,000 900,000 6,600,000
Traffic bucket truck (R-account)- - 140,645 -
Streets - Dump truck (R-account)- - 103,294 -
Streets - Sweeper - - - -
Public Works Land Purchase - - - -
JCI Capital Lease Pmt - 246,829 246,829 -
FEMA settlement - DR 1791 - 847,277 849,277 -
Assignable (Rolling stock, ITS, Systems)- - - -
Total Uses 527,338 6,481,606 3,017,545 6,710,000
671,629 (1,931,971) 1,532,090 (3,305,533)
1,536,911 2,208,540 2,208,540 3,740,630
2,208,540$ 276,569$ 3,740,630$ 435,098$ Working capital - ending
CITY OF BAYTOWN
CAPITAL REPLACEMENT FUND (CRF) 350
BUDGET SUMMARY
Working capital - beginning
Net source (use) of resources
City of Baytown 254 FY19 Adopted Budget
Actual Budget Projected Adopted
Description 2016-17 2017-18 2017-18 2018-19
101 General Fund
90010 Traffic Bucket truck 36,800$ 36,800$ 36,800$ 36,800$
90010 Shoot house Range improvements 26,500 26,500 26,500 26,500
90010 Technology Fund Advance funding 350,000 - - -
90010 Court HVAC Advance funding - 55,315 55,315 -
90010 Streets Dump truck (3 pmts beginning 2017)35,667 35,667 35,667 35,667
90010 Traffic Bucket truck (3 payments beginning 2017)61,667 61,667 61,667 61,667
90010 GF Advance funding Rolling stock/ITS/Systems - 3,000,000 3,000,000 -
90010 GF Advance funding Rolling stock/ITS/Systems 3,000,000
90010 FEMA Settlement for DR-1791 - 847,277 847,277 -
Totals**************************************************510,634 4,063,226 4,063,226 3,160,634
207 Fire/EMS Spec Dist.
20701 Fire Advance for purchase fire truck 600,000 242,576 242,576 -
505 Storm Water Utility
30930 Community Svc Sweeper (payment 3 of 3)73,333 73,333 73,333 73,333
30920 Community Svc Equipment-CS crew (payment 2 of 5)- 4,000 4,000 4,000
30920 Community Svc Vac unit-CS crew (payment 2 of 5)- 28,000 28,000 28,000
30920 Community Svc 1 ton van/trailer-CS crew (payment 2 of 5)- 8,400 8,400 8,400
30920 Community Svc 2 ton truck/trailer-CS crew (payment 2 of 5)- 12,000 12,000 12,000
30930 Storm Water Sweeper (payment 2 of 5)- 48,000 48,000 48,000
30930 Storm Water Excavator (payment 2 of 5)- 28,300 28,300 28,300
30930 Storm Water Pickup & Dump Truck (payment 2 of 5)- 26,800 26,800 26,800
Totals**************************************************73,333 228,833 228,833 228,833
500 Sanitation Fund
32010 PW Purchase of land (payment 4 of 4)15,000 15,000 15,000 15,000
Total 1,198,967$ 4,549,635$ 4,549,635$ 3,404,467$
CITY OF BAYTOWN
CAPITAL REPLACEMENT FUND (CRF) 350
SCHEDULE OF FUNDING
Fund/Division
City of Baytown 255 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Lease of Facilities 54,442$ 55,041$ 55,041$ 55,041$
Total Revenues 54,442 55,041 55,041 55,041
Expenditures
Supplies 325 1,100 700 1,500
Maintenance 37,668 14,750 10,638 26,667
Services 11,478 17,748 16,923 5,225
Total Operating 49,471 33,598 28,261 33,392
Capital Outlay 11,060 - - -
Total Expenditures 60,531 33,598 28,261 33,392
Excess (Deficit) Revenues
Over Expenditures (6,089) 21,443 26,780 21,649
GAAP to budget basis adjustment
Working Capital - Beginning 155,340 149,251 149,251 176,031
Working Capital - Ending 149,251$ 170,694$ 176,031$ 197,680$
CITY OF BAYTOWN
BAYLAND ISLAND OPERATIONS FUND 540
BUDGET SUMMARY BY FUND
City of Baytown 256 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Dept Billings 13,817,975$ 12,949,133$ 12,539,006$ 11,528,440$
Dept Billings - Dental 305,455 259,081 345,187 345,187
Dept Billings - Vision 96,435 93,038 101,222 105,879
Stop Loss 1,279,065 672,579 524,248 600,000
Retiree Insurance 579,464 462,004 621,945 673,324
Employee Insurance Premium 1,000 - 828 2,431,603
Miscellaneous 49,815 - 19,230 20,000
Total Revenues 16,129,209 14,435,835 14,151,666 15,704,433
Expenditures
Supplies - 800 800 800
Maintenance 285 1,200 2,280 2,400
Services 654,765 714,630 690,609 697,800
Claim Payments 13,153,674 11,649,647 12,749,568 13,826,403
Administrative Fees 2,346,988 2,539,952 2,690,000 2,722,248
Total Operating 16,155,712 14,906,229 16,133,257 17,249,651
Unforeseen/New Initiative - - - 130,000
Total Expenditures 16,155,712 14,906,229 16,133,257 17,379,651
Excess (Deficit) Revenues
Over Expenditures (26,503) (470,394) (1,981,591) (1,675,218)
GAAP to budget basis adjustment 264,068
Fund Balance - Beginning 8,006,838 8,244,403 8,244,403 6,262,812
Fund Balance - Ending 8,244,403$ 7,774,009$ 6,262,812$ 4,587,594$
CITY OF BAYTOWN
MEDICAL BENEFITS FUND 560
BUDGET SUMMARY BY FUND
City of Baytown 257 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Departmental Billings 942,999$ 882,922$ 1,072,812$ 1,072,812$
Total Revenues 942,999 882,922 1,072,812 1,072,812
Expenditures
Personnel Services 41,218 117,906 91,572 93,083
Supplies 19,283 34,400 34,400 34,400
Services 9,764 46,150 25,150 46,150
Claim Payments 504,553 450,000 600,000 450,000
Administrative Fees 115,904 122,300 122,000 130,800
Unforeseen/New Initiatives - 50,000 50,000 50,000
Total Expenditures 690,721 820,756 923,122 804,433
Excess (Deficit) Revenues
Over Expenditures 252,278 62,166 149,690 268,379
Fund Balance - Beginning 970,509 1,209,523 1,209,523 1,359,213
GAAP to budget basis adjustment (13,264)
Fund Balance - Ending 1,209,523$ 1,271,689$ 1,359,213$ 1,627,592$
BUDGET SUMMARY BY FUND
WORKERS COMPENSATION FUND 561
CITY OF BAYTOWN
City of Baytown 258 FY19 Adopted Budget
OTHER MISCELLANEOUS FUNDS
This section includes other funds with restricted uses. These are budgeted for the use of all available funds
received to date. As new monies are received throughout the budget year, they will be presented to Council for
acceptance and appropriation.
City of Baytown 259 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Miscellaneous 800$ 750$ 795$ 800$
Charges for Services 186,216 183,089 181,160 182,001
Interest on Investments 949 540 1,438 1,438
Transfers in 32,242 55,595 52,541 58,087
Total Revenues 220,207 239,974 235,934 242,326
Expenditures
Building Security 69,936 86,539 85,320 88,773
MUC Technology 54,038 66,046 75,674 67,769
RAP Program 10,211 13,335 13,328 15,421
Marshal Training Program 3,213 750 795 800
Juvenile Case Manager 73,595 118,406 78,595 117,209
Vital Stat Training 1,278 9,228 2,010 10,956
Total Expenditures 212,271 294,304 255,722 300,928
Excess (Deficit) Revenues
Over Expenditures 7,936 (54,330) (19,788) (58,602)
Working Capital - Beginning 70,454 78,390 78,390 58,602
Working Capital - Ending 78,390$ 24,060$ 58,602$ -$
CITY OF BAYTOWN
MUNICIPAL COURT SPECIAL REVENUE FUND 201
BUDGET SUMMARY BY FUND
City of Baytown 260 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Contribution 27,069$ 70,500$ 18,100$ 378,850$
Total Revenues 27,069 70,500 18,100 378,850
Expenditures
Supplies 15,959 69,000 6,600 375,100
Maintenance 1,118 - - -
Services - 2,000 1,579 2,100
Unforeseen / New Initiatives - 277,982 - 202,863
Total Operating 17,077 348,982 8,179 580,063
Capital Outlay - - - -
Total Expenditures 17,077 348,982 8,179 580,063
Excess (Deficit) Revenues
Over Expenditures 9,992 (278,482) 9,921 (201,213)
Working Capital - Beginning 181,300 - 191,292 201,213
Working Capital - Ending 191,292$ (278,482)$ 201,213$ -$
CITY OF BAYTOWN
PARKS & RECREATION ESCROW SPECIAL REVENUE FUND 209
BUDGET SUMMARY BY FUND
City of Baytown 261 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
HazMat Billings 57,957$ 20,000$ -$ 20,000$
Miscellaneous Contributions 1,036 1,000 1,050 1,000
Total Revenues 58,993 21,000 2,021 21,000
Expenditures
Personnel - 23,617 - -
Supplies 27,496 11,500 5,800 11,500
Services 1,455 7,867 2,300 7,867
Unforeseen / New Initiatives - 233,396 - 280,739
Total Operating 31,876 291,380 22,600 315,106
Excess (Deficit) Revenues
Over Expenditures 26,997 (270,380) (20,579) (294,106)
Working Capital - Beginning 287,688 - 314,685 294,106
Working Capital - Ending 314,685$ (270,380)$ 294,106$ -$
CITY OF BAYTOWN
HAZMAT/HOMELAND SECURITY SPECIAL REVENUE FUND 210
BUDGET SUMMARY BY FUND
City of Baytown 262 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Investment Interest 1,639$ 362$ 2,598$ 2,598$
Forfeited Revenue 276,676 - 74,140 -
Misc Contributions 21,348 1,000 10,140 1,140
Total Revenues 299,663 1,362 86,878 3,738
Expenditures
Building Maintenance 1,000 - - -
Maintenance 3,497 - 22,270 -
Services 17,600 - 2,300 -
Unforeseen / New Initiatives - 108,123 - 345,635
Total Operating 21,097 108,123 24,570 345,635
Furniture & Fixtures < $5000 - - 8,310 -
Heavy Equipment 17,700 - 10,000 5,078
Capital Outlay 17,700 - 18,310 5,078
Total Expenditures 38,797 108,123 42,880 350,713
Excess (Deficit) Revenues
Over Expenditures 260,866 (106,761) 43,998 (346,975)
Working Capital - Beginning 42,111 - 302,977 346,975
Working Capital - Ending 302,977$ (106,761)$ 346,975$ -$
CITY OF BAYTOWN
POLICE FORFEITURES FUND 225
BUDGET SUMMARY BY FUND
City of Baytown 263 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Bureau of Justice Assistance 125,334$ 153,214$ 129,308$ 144,014$
GCCISD 124,787 124,925 130,646 135,836
Child Safety Seat Fines 82,653 80,000 87,853 87,853
Contributions 4,070 - - -
Transfers In 90,637 100,423 90,090 99,525
Total Revenues 427,481 458,562 437,897 467,228
Expenditures
DARE 249,574 259,931 261,291 271,671
VOCA 157,339 191,518 161,635 180,018
Special Police Programs 1,342 - 82 -
Child Safety Programs 31,657 33,919 11,805 38,177
Unforeseen / New Initiatives - 10,339 - 10,415
Total Operating 439,912 495,707 434,813 500,281
Total Expenditures 439,912 495,707 434,813 500,281
Excess (Deficit) Revenues
Over Expenditures (12,431) (37,145) 3,084 (33,054)
Working Capital - Beginning 42,401 - 29,970 33,054
Working Capital - Ending 29,970$ (37,145)$ 33,054$ -$
CITY OF BAYTOWN
FAMILY & YOUTH PROGRAM FUND 226
BUDGET SUMMARY BY FUND
City of Baytown 264 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Drug Enforcement Agency 25,000$ 25,000$ 25,000$ 25,000$
Miscellaneous 10,446 10,500 10,500 10,500
Operating Transfer from General Fund - - - -
Total Revenues 35,446 35,500 35,500 35,500
Expenditures
Maintenance 2,318 - - -
Services 4,616 10,500 14,592 14,833
Unforeseen / New Initiatives - 36,746 - 50,204
Total Operating 6,934 47,246 14,592 65,037
Capital Outlay 10,989 25,000 32,500 -
Contingency - - - -
Total Expenditures 17,923 72,246 47,092 65,037
Excess (Deficit) Revenues
Over Expenditures 17,523 (36,746) (11,592) (29,537)
Working Capital - Beginning 23,606 41,129 41,129 29,537
Working Capital - Ending 41,129$ 4,383$ 29,537$ -$
CITY OF BAYTOWN
POLICE ACADEMY FUND 228
BUDGET SUMMARY BY FUND
City of Baytown 265 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Cable Franchise Fees 176,776$ -$ -$ -$
Department of Health - - 1,486 1,486
Miscellaneous 407,512 437,272 585,817 431,696
Transfers In 50,280 - - -
Total Revenues 634,568 437,272 587,303 433,182
Expenditures
Personnel - 19,227 - 23,317
Supplies 14,742 35,000 2,529 -
Maintenance 537 - - -
Services 33,760 - - -
Total Operating 49,039 54,227 2,529 23,317
Capital Outlay 159,956 18,041 11,041 8,000
Unforeseen / New Initiatives - 833,909 - 1,368,080
Transfers Out 156,145 156,145 156,145 156,145
Total Expenditures 365,140 1,062,322 169,715 1,555,542
Excess (Deficit) Revenues
Over Expenditures 269,428 (625,050) 417,588 (1,122,360)
Working Capital - Beginning 435,344 - 704,772 1,122,360
Working Capital - Ending 704,772$ (625,050)$ 1,122,360$ -$
CITY OF BAYTOWN
ODD TRUST & AGENCY FUND 231
BUDGET SUMMARY BY FUND
City of Baytown 266 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Office of National Drug Control Policy -$ -$ -$ 1,256,793$
Total Revenues - - - 1,256,793
Expenditures
Personnel Services - - - 24,334
Supplies - - - 8,440
Maintenance - - - 3,204
Services - - - 1,162,815
Total Operating - - - 1,198,793
Capital Outlay - - - 58,000
Total Expenditures - - - 1,256,793
Excess (Deficit) Revenues
Over Expenditures - - - -
Fund Balance - Beginning - - - -
Fund Balance - Ending -$ -$ -$ -$
CITY OF BAYTOWN
HIGH INTENSITY DRUG TRAFFICKING AREA (HIDTA) FUND 241
BUDGET SUMMARY BY FUND
City of Baytown 267 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Dept of Education -$ -$ -$ -$
Misc Contribution 88,772 80,000 98,000 99,000
Total Revenues 88,772 80,000 98,000 99,000
Expenditures
Supplies 17,297 19,000 27,900 33,000
Services 37,994 43,000 45,100 46,000
Unforeseen - 97,365 - 80,940
Total Operating 55,291 159,365 73,000 159,940
Capital Outlay 8,325 - 20,000 20,000
Total Expenditures 63,616 159,365 93,000 179,940
Excess (Deficit) Revenues
Over Expenditures 25,156 (79,365) 5,000 (80,940)
Working Capital - Beginning 50,784 75,940 75,940 80,940
Working Capital - Ending 75,940$ (3,425)$ 80,940$ -$
CITY OF BAYTOWN
LIBRARY SPECIAL REVENUE FUND 266
BUDGET SUMMARY BY FUND
City of Baytown 268 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Misc Contributions 55,000$ 50,000$ 50,000$ 50,000$
Total Revenues 55,000 50,000 50,000 50,000
Expenditures
Personnel Services 60,544 39,293 39,293 39,293
Supplies 176 1,300 1,300 1,300
Services 4,450 11,000 11,000 11,000
Unforeseen / New Initiatives - 2,304 - 13,779
Total Operating 65,170 53,897 51,593 65,372
Excess (Deficit) Revenues
Over Expenditures (10,170) (3,897) (1,593) (15,372)
Working Capital - Beginning 27,135 16,965 16,965 15,372
Working Capital - Ending 16,965$ 13,068$ 15,372$ -$
* Restricted funds for summer youth job program.
CITY OF BAYTOWN
SUMMER YOUTH JOB PROGRAM FUND 280
BUDGET SUMMARY BY FUND*
City of Baytown 269 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
User Fees 163,788$ 191,803$ 190,728$ 190,728$
Overages/Shortages 101 - 72 -
Total Revenues 163,889 191,803 190,800 190,728
Expenditures
Personnel 146,415 162,388 151,618 162,317
Supplies 7,862 13,600 8,150 13,300
Maintenance 160 2,000 1,700 2,000
Services 239 3,956 2,400 4,086
Unforeseen / New Initiatives - 153,124 - 162,058
Total Operating 154,676 335,068 163,868 343,761
Capital Outlay - - - -
Total Expenditures 154,676 335,068 163,868 343,761
Excess (Deficit) Revenues
Over Expenditures 9,213 (143,265) 26,932 (153,033)
Working Capital - Beginning 116,888 - 126,101 153,033
Working Capital - Ending 126,101$ (143,265)$ 153,033$ -$
CITY OF BAYTOWN
BAYTOWN NATURE CENTER FUND 296
BUDGET SUMMARY BY FUND
City of Baytown 270 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Revenues
Goose Creek CISD -$ 40,000$ 40,000$ 40,000$
Lee College - 15,000 15,000 15,000
Contributions - 10,000 10,000 10,000
Transfer In - General Fund - 248,128 222,734 249,262
Total Revenues - 313,128 287,734 314,262
Expenditures
Personnel Services - 278,165 255,420 270,422
Supplies - 8,900 10,420 10,900
Maintenance - 4,980 3,850 4,980
Services - 21,083 18,044 27,960
Total Operating - 313,128 287,734 314,262
Capital Outlay - - - -
Total Expenditures - 313,128 287,734 314,262
Excess (Deficit) Revenues
Over Expenditures - - - -
Working Capital - Beginning - - - -
Working Capital - Ending -$ -$ -$ -$
CITY OF BAYTOWN
WETLANDS EDUCATION AND RECREATION CENTER FUND 298
BUDGET SUMMARY BY FUND
OPERATIONS
City of Baytown 271 FY19 Adopted Budget
Actual Budget Estimated Adopted
2016-17 2017-18 2017-18 2018-19
Funding Sources
Contributions 122,637$ 121,434$ 121,434$ 121,434$
Total Revenues 122,637 121,434 121,434 121,434
Expenditures
Personnel Services 82,008 105,689 83,694 111,045
Supplies 44,134 62,017 34,200 76,981
Maintenance - 1,200 - 1,200
Services 26,110 17,534 12,500 20,534
Sundry - 17,361 10,000 12,234
Unforeseen / New Initiatives - 153,471 - -
Total Operating 152,252 357,272 140,394 221,994
Capital Outlay 190,000 400 - 118,536
Total Expenditures 342,252 357,672 140,394 340,530
Excess (Deficit) Revenues
Over Expenditures (219,615) (236,238) (18,960) (219,096)
Funds Available - Beginning 457,671 - 238,056 219,096
Funds Available - Ending 238,056$ (236,238)$ 219,096$ -$
CITY OF BAYTOWN
WETLANDS EDUCATION AND RECREATION CENTER FUND 299
BUDGET SUMMARY BY FUND
SPECIAL PROJECTS
City of Baytown 272 FY19 Adopted Budget
Fund Department
Adopted
2016-17
Adopted
2017-18
Adopted
2018-19
101 -General Fund
General Administration 8.00 9.00 A 11.00 a
Fiscal Operations 18.90 1 17.90 B 17.90 b
Legal Services 6.00 6.00 C 6.00
Information Technology Services (ITS)14.00 14.00 14.00
Planning & Development Services 23.00 2 27.00 D 27.00
Human Resources 8.00 8.00 E 8.00
City Clerk 6.00 6.00 6.00
Court of Record 16.00 3 16.00 16.00
City Facilities - 4.00 F 5.00 c
Police 230.00 4 232.00 G 232.00 d
Fire & EMS 168.00 5 169.00 H 170.00 e
Public Works Administration 3.00 4.00 I 4.00
Streets 17.00 17.00 17.00
Traffic Control 10.50 6 10.50 J 12.00 f
Engineering 10.00 10.00 10.00
Public Health 28.00 7 30.00 K 35.00 g
Parks & Recreation 46.00 8 50.00 L 54.00 h
Sterling Municipal Library 21.00 9 20.00 M 20.00
Total General Fund 633.40 650.40 664.90
232 -Hotel/Motel Fund 5.00 10 3.00 N 3.00
502 -Aquatics Fund 4.00 4.00 5.00 i
520 -Water & Sewer Fund
Utility Billing & Collections 20.85 11 20.85 O 20.85 j
General Overhead 1.50 12 1.50 P 1.50 k
Water Operations 39.10 13 39.10 Q 39.10 l
Wastewater Operations 43.40 14 43.40 R 43.40 m
Utility Construction 20.00 15 20.00 S 20.00 n
Total Water & Sewer Fund 124.85 124.85 124.85
500 -Sanitation Fund 13.50 16 13.50 T 13.00 o
505 -Storm Water Utility Fund 16.00 21.00 U 21.00
Central Services:
550 -Garage Fund 8.00 17 8.00 V 8.00
552 -Warehouse Operations Fund 4.00 4.00 4.00
Total Central Services 12.00 12.00 12.00
Total Operating Funds 808.75 828.75 843.75
Miscellaneous Funds
201 - Municipal Court Special Revenue Fund 2.00 2.00 2.00
206 - Crime Control and Prevention District (CCPD)15.00 15.00 15.00
207 - Fire Control, Prevention & Emergency Medical Services District (FCPEMSD)21.00 18 3.00 3.00 p
211 - Street Maintenance Fund 7.00 19 13.00 W 14.00 q
215 - Municipal Development District (MDD) Fund 1.00 20 1.00 1.00
226 - Miscellaneous Police Fund 4.00 4.00 4.00
241 - High Intensity Drug Trafficking Area (HIDTA)0.25 21 0.25 X 0.25 r
270 -Community Development Block Grant (CDBG) Fund 4.00 4.00 4.00 s
296 - Baytown Nature Center Fund 1.00 1.00 1.00
298 - Wetlands Education and Recreation Center Fund 2.00 2.00 2.00
351 - Capital Improvement Program Fund 3.00 4.00 Y 4.00
527 - Utility Capital Improvement Program Fund 2.00 2.00 2.00
561 - Workers Compensation Fund 1.00 1.00 1.00
Total Miscellaneous Funds 63.25 52.25 53.25
Total All Funds 872.00 881.00 897.00
CITY OF BAYTOWN
SCHEDULE OF FULL-TIME EQUIVALENT (FTE) POSITIONS BY FUND/DEPARTMENT
City of Baytown 273 FY19 Adopted Budget
Fund Dept. Grade
Adopted
2016-17
Adopted
2017-18
Adopted
2018-19
1010 - General Administration
101 1010 City Manager 117 1.00 1.00 1.00
101 1010 Deputy City Manager 106 1.00 1.00 1.00
101 1010 Assistant City Manager 104 1.00 1.00 1.00
101 1010 Director of Strategic Initiatives 84 1.00 1.00 1.00
101 1010 Director of Public Affairs 84 - - 1.00 a
101 1010 Public Affairs/Marketing Coordinator 70 1.00 1.00 1.00
101 1010 Grant Coordinator 65 1.00 1.00 1.00
101 1010 Neighborhood Outreach & Volunteer Coordinator 60 - - 1.00 a
101 1010 Multimedia Specialist 64 1.00 1.00 1.00
101 1010 Strategy & Innovation Coordinator 60 - 1.00 A 1.00
101 1010 Executive Assistant 57 1.00 1.00 1.00
Total General Administration 8.00 9.00 11.00
1030 - Fiscal Operations
101 1030 Director of Finance 98 1.00 1.00 1.00
101 1030 Assistant Director of Finance 87 1.00 - B -
101 1030 Controller 82 1.00 1.00 1.00
101 1030 Treasurer 82 1.00 1.00 1.00
101 1030 Purchasing Manager 79 1.00 1.00 1.00
101 1030 Budget & Payroll Manager 75 - 1.00 B 1.00
101 1030 Accounting Manager 74 1.00 1.00 1.00
101 1030 Budget Officer 70 1.00 - B -
101 1030 Accountant II 67 0.15 1 0.15 B 0.15 b
101 1030 Special Projects Coordinator 63 1.00 1.00 1.00
101 1030 Facilities Coordinator 63 1.00 - B -
101 1030 Contract Administrator 62 1.00 1.00 1.00
101 1030 Accountant I 61 0.75 1 1.75 B 1.75 b
101 1030 Financial/Treasury Specialist 58 1.00 1.00 1.00
101 1030 Buyer 52 2.00 2.00 2.00
101 1030 Administrative Assistant 50 1.00 1.00 1.00
101 1030 Payroll Specialist 50 1.00 1.00 1.00
101 1030 Accounting Specialist II 50 1.00 1.00 1.00
101 1030 Accounting Specialist I 44 2.00 2.00 2.00
Total Fiscal Operations 18.90 17.90 17.90
1060 - Legal Services
101 1060 City Attorney 102 1.00 1.00 1.00
101 1060 First Assistant City Attorney 92 1.00 1.00 1.00
101 1060 Asst. City Attorney/Civil Svc Adv.82 1.00 1.00 1.00
101 1060 Asst. City Attorney Municipal Court 82 1.00 1.00 1.00
101 1060 Paralegal 58 - 1.00 C 1.00
101 1060 Senior Legal Assistant 50 1.00 1.00 1.00
101 1060 Legal Assistant 46 1.00 - C -
Total Legal Services 6.00 6.00 6.00
1070 - Information Technology Services (ITS)
101 1070 Director of ITS 98 1.00 1.00 1.00
101 1070 Computer System Admin IV/III/II/I 72/66/62 4.00 4.00 4.00
101 1070 Network System Admin II/I 66/62 3.00 3.00 3.00
101 1070 Comp User Support Specialist II/I 58/54 3.00 3.00 3.00
101 1070 E-Business & Web Technician 58 2.00 2.00 2.00
101 1070 Radio & Cell Equip Specialist I 54 1.00 1.00 1.00
Total Information Technology Services (ITS)14.00 14.00 14.00
CITY OF BAYTOWN
SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS
City of Baytown 274 FY19 Adopted Budget
Fund Dept. Grade
Adopted
2016-17
Adopted
2017-18
Adopted
2018-19
CITY OF BAYTOWN
SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS
1080 - Planning & Development Services
101 1080 Director Plan & CD 96 1.00 1.00 1.00
101 1080 Chief Building Official 84 1.00 1.00 1.00
101 1080 Senior Planning Manager 76 1.00 1.00 1.00
101 1080 Principal Planning Manager 76 1.00 1.00 1.00
101 1080 Deputy Building Official 74 1.00 2 - D -
101 1080 Plans Examiner 61 - 2.00 D 2.00
101 1080 Combination Inspector IV/III/II/I 66/62/59/56 7.00 9.00 D 9.00
101 1080 Long Range Planner 64 1.00 2 1.00 1.00
101 1080 Planner II/I 64/60 3.00 2 3.00 3.00
101 1080 Development Services Coordinator 54 1.00 1.00 1.00
101 1080 Planning Technician 52 1.00 1.00 1.00
101 1080 Code Enforcement Coordinator 52 1.00 1.00 1.00
101 1080 Administrative Assistant 50 1.00 2.00 D 2.00
101 1080 Permit Technician II/I 48/44 3.00 3.00 3.00
Total Planning & Development Services 23.00 27.00 27.00
1140 - Human Resources
101 1140 Director Human Resources/CS 96 1.00 1.00 1.00
101 1140 HR Manager 80 2.00 2.00 2.00
101 1140 HR Generalist 66 1.00 1.00 E 1.00
101 1140 Human Resources Specialist/Senior 58/53 2.00 2.00 2.00
101 1140 Human Resources Assistant 50 1.00 1.00 1.00
101 1140 Administrative Support Specialist 38 1.00 1.00 1.00
Total Human Resources 8.00 8.00 8.00
1170 - City Clerk
101 1170 City Clerk 92 1.00 1.00 1.00
101 1170 Deputy City Clerk 70 1.00 1.00 1.00
101 1170 Records Specialist 50 1.00 1.00 1.00
101 1170 Open Government Specialist 50 1.00 1.00 1.00
101 1170 Vital Statistics Specialist 50 1.00 1.00 1.00
101 1170 Administrative Assistant 50 1.00 1.00 1.00
Total City Clerk 6.00 6.00 6.00
1171 - Court of Record
101 1171 Municipal Court Judge 92 1.00 1.00 1.00
101 1171 Senior Marshall 63 - 1.00 1.00
101 1171 City Marshall 58 3.00 3 2.00 2.00
101 1171 Deputy Court Coordinator 56 1.00 1.00 1.00
101 1171 Senior Municipal Court Clerk 52 3.00 3.00 3.00
101 1171 Municipal Court Clerk 44 8.00 8.00 8.00
Total Court of Record 16.00 16.00 16.00
1180 - City Facilities
101 1030 Facilities Coordinator 63 - 1.00 F 1.00
101 1030 Facilities Assistant 44 - 3.00 F 4.00 c
Total City Facilities - 4.00 5.00
2000 - Police
101 2000 Assistant Police Chief CSH 3.00 3.00 3.00
101 2000 Police Lieutenant CSH 9.00 9.00 9.00
101 2000 Police Sergeant CSH 17.00 17.00 18.00 d
101 2000 Patrol Officer CSH 124.00 4 128.00 G 127.00 d
101 2000 Police Chief 100 1.00 1.00 1.00
101 2000 Telecommunications Coordinator 74 1.00 4 1.00 1.00
101 2000 Mechanic Supervisor 60 1.00 1.00 1.00
City of Baytown 275 FY19 Adopted Budget
Fund Dept. Grade
Adopted
2016-17
Adopted
2017-18
Adopted
2018-19
CITY OF BAYTOWN
SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS
2000 - Police (Cont.)
101 2000 Telecommunications Supervisor 60 4.00 4 4.00 4.00
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 - G -
101 2000 Police Accounting Analyst 52 1.00 1.00 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 2.00 4 2.00 2.00
101 2000 Telecommunicator/Trainee 50/44 21.00 4 21.00 21.00
101 2000 Detention Officer/Trainee 48/42 14.00 14.00 14.00
101 2000 Open Records Assistant 47 - 1.00 G 1.00
101 2000 Property Room Technician 46 2.00 2.00 2.00
101 2000 Senior Admin Support Specialist 44 3.00 2.00 G 2.00
101 2000 Police Records Technician 42 3.00 3.00 3.00
101 2000 Facilities Assistant 42 1.00 - G -
101 2000 Community Service Officer 38 6.00 6.00 6.00
Total Police 230.00 232.00 232.00
2020 - Fire & EMS
101 2020 Assistant Fire Chief CSJ 4.00 4.00 4.00
101 2020 Battalion Chief CSJ 5.00 5.00 5.00
101 2020 Fire Lieutenant CSJ 32.00 5 33.00 H 33.00
101 2020 Fire Equipment Operator CSJ 24.00 24.00 25.00 e
101 2020 Firefighter CSJ 88.00 88.00 88.00
101 2020 Non-Fire Paramedic NFP 2.00 2.00 2.00
101 2020 Fire Chief 98 1.00 1.00 1.00
101 2020 Emergency Mgmt. & Prep Coordinator 84 1.00 5 1.00 1.00
101 2020 Deputy Emergency Management Coordinator 74 1.00 5 1.00 1.00
101 2020 Fire/EMS Admin Coordinator 62 1.00 1.00 1.00
101 2020 Mechanic Supervisor 60 1.00 1.00 1.00
101 2020 Mechanic 50 2.00 5 2.00 2.00
101 2020 Administrative Assistant 50 2.00 2.00 2.00
101 2020 Senior Admin Support Specialist 44 4.00 4.00 4.00
Total Fire & EMS 168.00 169.00 170.00
3000 - Public Works Administration
101 3000 Assistant Director Public Works 84 1.00 1.00 1.00
101 3000 Asset Manager - 1.00 I 1.00
101 3000 Administrative Assistant 50 1.00 1.00 1.00
101 3000 Senior Admin Support Specialist 44 1.00 1.00 1.00
Total Public Works Administration 3.00 4.00 4.00
3010 - Streets
101 3010 Superintendent 74 1.00 1.00 1.00
101 3010 Foreman 61 1.00 1.00 1.00
101 3010 Quality Control Inspector 58 1.00 1.00 1.00
101 3010 Crew Chief 54 2.00 2.00 2.00
101 3010 Heavy Equipment Operator II/I 50/47 4.00 4.00 4.00
City of Baytown 276 FY19 Adopted Budget
Fund Dept. Grade
Adopted
2016-17
Adopted
2017-18
Adopted
2018-19
CITY OF BAYTOWN
SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS
3010 - Streets (Cont.)
101 3010 Concrete Finisher 48 4.00 4.00 4.00
101 3010 Equipment Operator 44 3.00 3.00 3.00
101 3010 Concrete Worker 38 1.00 1.00 1.00
Total Streets 17.00 17.00 17.00
3020 - Traffic Control
101 3020 Superintendent 74 0.50 6 0.50 J 1.00 f
101 3020 Foreman 61 1.00 1.00 1.00
101 3020 Traffic Signal Technician SBP 9.00 6 9.00 J 10.00 f
Total Traffic Control 10.50 10.50 12.00
3030 - Engineering
101 3030 Director Engineering 96 1.00 1.00 1.00
101 3030 Assistant Director Engineering 85 1.00 1.00 1.00
101 3030 Senior Project Coordinator 66 1.00 1.00 1.00
101 3030 Survey/GPS Coordinator 60 1.00 1.00 1.00
101 3030 Senior Construction Inspector 60 1.00 1.00 1.00
101 3030 Construction Inspector 56 1.00 1.00 1.00
101 3030 CAD/GIS Technician 56 1.00 1.00 1.00
101 3030 Engineering Coordinator 56 1.00 1.00 1.00
101 3030 Administrative Assistant 50 1.00 1.00 1.00
101 3030 Survey/GPS Technician 46 1.00 1.00 1.00
Total Engineering 10.00 10.00 10.00
4000 - Public Health
101 4000 Director Health 96 1.00 1.00 1.00
101 4000 Assistant Director Health 84 1.00 1.00 1.00
101 4000 Veterinarian 84 - - 1.00 g
101 4000 Animal Control Manager 72 1.00 1.00 - g
101 4000 Environmental Health Specialist II/I 64/58 4.00 4.00 4.00
101 4000 Neighborhood Protection Coordinator 64 1.00 1.00 1.00
101 4000 Mosquito Control Coordinator 64 1.00 1.00 1.00
101 4000 Community Service Coordinator 64 1.00 1.00 1.00
101 4000 Neighborhood Protection Officer II/I 57/53 5.00 7 5.00 5.00
101 4000 Senior Animal Control Officer 56 2.00 7 2.00 2.00
101 4000 Community Service Supervisor 54 1.00 3.00 K 3.00
101 4000 Administrative Assistant 50 1.00 1.00 2.00 g
101 4000 Animal Control Officer 48 7.00 7.00 11.00 g
101 4000 Senior Admin Support Specialist 44 2.00 2.00 2.00
Total Public Health 28.00 30.00 35.00
101 5000 Director Parks & Recreation 96 1.00 1.00 1.00
101 5000 Superintendent of Parks 74 1.00 1.00 1.00
101 5000 Superintendent of Recreation 74 1.00 1.00 1.00
101 5000 Parks Project Coordinator 67 1.00 1.00 1.00
101 5000 Foreman 61 4.00 8 4.00 4.00
101 5000 Building Maintenance Supervisor 56 1.00 1.00 1.00
101 5000 Athletics Manager 60 1.00 1.00 1.00
101 5000 Outdoor Event Marketing Coordinator 58 - - 1.00 h
101 5000 Recreation Specialist 53 1.00 1.00 1.00
101 5000 Crewleader 50 10.00 8 12.00 L 12.00
101 5000 Administrative Assistant 50 1.00 1.00 1.00
101 5000 Heavy Equipment Operator I 47 8.00 8.00 8.00
101 5000 Facilities Specialist 46 1.00 1.00 2.00 h
101 5000 Equipment Operator 44 3.00 8 4.00 4.00
City of Baytown 277 FY19 Adopted Budget
Fund Dept. Grade
Adopted
2016-17
Adopted
2017-18
Adopted
2018-19
CITY OF BAYTOWN
SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS
5000 - Parks & Recreation (Cont.)
101 5000 Construction Worker 38 2.00 2.00 2.00
101 5000 Groundskeeper 38 1.00 - -
101 5000 Caretaker 35 9.00 8 11.00 L 13.00 h
Total Parks & Recreation 46.00 50.00 54.00
6000 - Sterling Municipal Library
101 6000 City Librarian 92 1.00 1.00 1.00
101 6000 Lead Librarian II/I 70/66 3.00 3.00 3.00
101 6000 Librarian II/I 64/58 5.00 5.00 5.00
101 6000 Library PC Technician 54 1.00 1.00 1.00
101 6000 Support Services Specialist 54 1.00 1.00 1.00
101 6000 Circulation Services Supervisor 54 1.00 1.00 1.00
101 6000 Administrative Assistant 50 1.00 1.00 1.00
101 6000 Senior Library Technician 44 1.00 9 1.00 1.00
101 6000 Senior Customer Service Specialist 44 1.00 1.00 1.00
101 6000 Customer Service Specialist 40 3.00 3.00 3.00
101 6000 Library Technician 37 2.00 1.00 M 1.00
101 6000 Custodian 35 1.00 1.00 1.00
Total Sterling Municipal Library 21.00 20.00 20.00
Total General Fund 633.40 650.40 664.90
232 - Hotel/Motel Fund
232 1010 Tourism Coordinator 64 1.00 1.00 1.00
232 1010 Tourism Marketing Specialist 60 1.00 1.00 1.00
232 1010 Visitor Outreach Specialist 58 1.00 10 1.00 1.00
101 5000 Crewleader 50 1.00 10 - N -
101 5000 Caretaker 35 1.00 10 - N -
Total Hotel/Motel Fund 5.00 3.00 3.00
502 - Aquatics Fund
502 5000 Superintendent of Aquatics 74 1.00 1.00 1.00
502 5000 Aquatics Operations Coordinator 63 1.00 1.00 1.00
502 5000 Aquatics Business Coordinator 63 1.00 1.00 1.00
502 5000 Aquatics Maintenance Coordinator 63 1.00 1.00 1.00
502 5000 Chief Aquatics Maintenance Operator 46 - - 1.00 i
Total Aquatics Fund 4.00 4.00 5.00
1030- Utility Billing & Collections
520 1030 Utility Billing Manager 75 1.00 1.00 1.00
520 1030 Accountant II 67 0.85 11 0.85 O 0.85 j
520 1030 Billing Coordinator 52 1.00 1.00 1.00
520 1030 Billing Analyst 52 1.00 1.00 1.00
520 1030 Collections Manager 52 1.00 1.00 1.00
520 1030 Meter Operations Coordinator 52 1.00 1.00 1.00
520 1030 Administrative Assistant 50 1.00 1.00 1.00
520 1030 Crew Chief 50 1.00 1.00 1.00
520 1030 Senior Customer Service Representative 46 2.00 2.00 2.00
520 1030 Meter Technician II/I 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 3.00 3.00
Total Utility Billing & Collections 20.85 20.85 20.85
1190 - General Overhead
520 1090 Project Manager - SCADA 75 0.50 12 0.50 P 0.50 k
520 1090 GIS Coordinator 64 1.00 1.00 1.00
Total General Overhead 1.50 1.50 1.50
City of Baytown 278 FY19 Adopted Budget
Fund Dept. Grade
Adopted
2016-17
Adopted
2017-18
Adopted
2018-19
CITY OF BAYTOWN
SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS
3040 - Water Operations
520 3040 Director Public Works/Utilities 98 0.60 13 0.60 Q 0.60 l
520 3040 BAWA Superintendent 74 1.00 1.00 1.00
520 3040 BAWA Operations Coordinator 64 1.00 1.00 1.00
520 3040 Foreman 61 1.00 1.00 1.00
520 3040 Maintenance Technician - Instrumental & Electronics 58 1.00 1.00 1.00
520 3040 Crew Chief 54 1.00 1.00 1.00
520 3040 Water Plant Operator II/I/Trainee 54/50/40 9.00 13 9.00 9.00
520 3040 Maintenance Technician - Mechanical 54 2.00 2.00 2.00
520 3040 Chief Laboratory Technician 54 1.00 1.00 1.00
520 3040 Heavy Equipment Operator II/I 50/47 2.00 2.00 2.00
520 3040 Administrative Assistant 50 1.00 1.00 1.00
520 3040 Project Manager - SCADA 75 0.50 0.50 0.50 l
520 3040 Laboratory Technician 50 1.00 1.00 1.00
520 3040 Concrete Finisher 48 1.00 1.00 1.00
520 3040 Equipment Operator 44 1.00 1.00 1.00
520 3040 Concrete Worker 38 1.00 1.00 1.00
520 3040 Laborer 36 2.00 2.00 2.00
520 3040 Utility Maintenance Technician SBP 12.00 13 12.00 Q 12.00
Total Water Operations 39.10 39.10 39.10
3050 - Wastewater Operations
520 3050 Director Public Works/Utilities 98 0.40 14 0.40 R 0.40 m
520 3050 Assistant Director Utilities 84 1.00 1.00 1.00
520 3050 Superintendent 74 1.00 1.00 1.00
520 3050 Wastewater Coordinator 64 1.00 1.00 1.00
520 3050 Foreman 61 5.00 5.00 5.00
520 3050 Maintenance Technician - Instrumental & Electronics 58 1.00 1.00 1.00
520 3050 Chief Laboratory Technician 54 1.00 1.00 1.00
520 3050 Laboratory Technician 50 1.00 1.00 1.00
520 3050 Wastewater Operator III/II/I 54/50/42 20.00 20.00 20.00
520 3050 Wastewater Operator II/I - Lift Station 50/42 3.00 3.00 3.00
520 3050 Administrative Assistant 50 1.00 1.00 1.00
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 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 17.00 15 17.00 S 17.00 n
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
Total Utility Construction 20.00 20.00 20.00
Total Water & Sewer Fund 124.85 124.85 124.85
500 - Sanitation Fund
500 3200 Superintendent 74 0.50 16 0.50 T - o
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/I 50 4.00 8.00 T 8.00
500 3200 Equipment Operator 44 4.00 3.00 T 3.00
500 3200 Laborer 36 3.00 - T -
Total Sanitation Fund 13.50 13.50 13.00
City of Baytown 279 FY19 Adopted Budget
Fund Dept. Grade
Adopted
2016-17
Adopted
2017-18
Adopted
2018-19
CITY OF BAYTOWN
SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS
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 1.00 1.00
505 3050 Grade Chief 48 2.00 3.00 U 3.00
505 3050 Heavy Equipment Operator II/I 50/47 4.00 6.00 U 6.00
505 3050 Equipment Operator 44 4.00 6.00 U 6.00
505 3050 Concrete Worker 38 1.00 1.00 1.00
Total Storm Water Maintenance 12.00 17.00 17.00
Total Storm Water Utility Fund 16.00 21.00 21.00
Central Services:
550 - Garage Fund
550 7010 Superintendent of Equipment Services 74 1.00 1.00 1.00
550 7010 Mechanic Supervisor 60 1.00 17 - V -
550 7010 Senior Mechanic 54 1.00 1.00 1.00
550 7010 Mechanic 50 5.00 5.00 5.00
550 7010 Administrative Assistant 50 - 17 1.00 V 1.00
Total Garage Fund 8.00 8.00 8.00
552 - Warehouse Fund
552 7010 Warehouse Manager 53 1.00 1.00 1.00
552 7010 Warehouse Assistant 42 1.00 1.00 1.00
552 7010 Warehouse Helper 38 2.00 2.00 2.00
Total Warehouse Fund 4.00 4.00 4.00
Total Central Services 12.00 12.00 12.00
201 - Municipal Court Special Revenue Fund
201 1171 Bailiff 56 1.00 1.00 1.00
201 1171 Juvenile Case Manager 54 1.00 1.00 1.00
Total Municipal Court Special Revenue Fund 2.00 2.00 2.00
206 - Crime Control and Prevention District (CCPD) Fund
206 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 Battalion Chief CSJ - - 1.00 p
207 2020 Fire Lieutenant CSJ 1.00 2.00 1.00 p
207 2020 Quality Assurance/Quality Improvement Coordinator CSJ 1.00 18 - -
207 2020 Senior Admin Support Specialist 44 1.00 1.00 1.00
Total FCPEMSD Fund 21.00 3.00 3.00
211 - Street Maintenance Fund
211 3010 Foreman 61 - 1.00 W 1.00
211 3010 Crew Chief 54 1.00 1.00 1.00
211 3010 Heavy Equipment Operator II/I 50/47 3.00 19 4.00 W 4.00
211 3010 Concrete Finisher 48 - 2.00 W 2.00
211 3010 Equipment Operator 44 3.00 19 5.00 W 6.00 q
Total Street Maintenance Fund 7.00 13.00 14.00
215 - Municipal Development District (MDD) Fund
215 5000 Development Director 84 1.00 20 1.00 1.00
Total MDD Fund 1.00 1.00 1.00
City of Baytown 280 FY19 Adopted Budget
Fund Dept. Grade
Adopted
2016-17
Adopted
2017-18
Adopted
2018-19
CITY OF BAYTOWN
SCHEDULE OF FULL-TIME EQUIVALENT (FTE) BUDGETED POSITIONS
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 21 0.25 X 0.25 r
Total HIDTA Fund 0.25 0.25 0.25
270 - Community Development Block Grant (CDBG) Fund
270 1080 Community Development Manager 76 1.00 1.00 1.00 s
270 1080 Demo/Housing Inspector 60 1.00 1.00 1.00
270 1080 Community Development Generalist 54 1.00 1.00 1.00 s
270 1080 Community Outreach Specialist 52 1.00 1.00 1.00 s
Total CDBG Fund 4.00 4.00 4.00
296 - Baytown Nature Center (BNC) Fund
296 5000 BNC Naturalist 52 1.00 1.00 1.00
Total Baytown Nature Center Fund 1.00 1.00 1.00
298 - Wetlands Education & Recreation Center Fund
298 5000 Superintendent of Natural Resources 74 1.00 1.00 1.00
298 5000 Education Specialist 52 1.00 1.00 1.00
Total Wetlands Education & Recreation Center Fund 2.00 2.00 2.00
351 - General Capital Improvement Fund (CIPF)
351 3030 Traffic Engineer 80 1.00 1.00 1.00
351 3030 Civil Design Engineer/Engineer In Training (EIT)76/70 1.00 2.00 Y 2.00
351 3030 Construction Inspector 56 1.00 1.00 1.00
Total General CIPF Fund 3.00 4.00 4.00
527 - Utility Capital Improvement Fund (CIPF)
527 3030 Civil Design Engineer/Engineer In Training (EIT)76/70 2.00 2.00 2.00
Total Utility CIPF Fund 2.00 2.00 2.00
561 - Workers' Compensation Fund
561 1140 Risk Administrator 74 1.00 1.00 1.00
Total Worker's Compensation Fund 1.00 1.00 1.00
872.00 881.00 897.00
City of Baytown 281 FY19 Adopted Budget
Ref #Department Description of Change Positions
101 - General Fund
1 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.
2 Planning & Dev. Svs.●One Long Range Planner added.1
●One Planner I added.1
●Reorganization/Title Change in Department.
3 Court of Record ●One Marshall added.1
4 Police ●Four Patrol Officers added.4
●One Open Records Specialist added.1
●Three Telecommunicator added.3
●Reorganization/Title Change in Department.
●Merged Communications division into Police Department.
5 Fire & EMS ●Three Fire Lieutenants added.3
●Six Firefighters added.6
●Merged Emergency Management division into Fire Department.
6 Traffic Control ●Superintendent of Traffic Control/Solid Waste/Rest is funded by 50%
General Fund and 50% by Sanitation Fund.
●Reorganization/Title Change in Department.
●Skilled Based Pay (SBP)
7 Public Health ●One Neighborhood Protection Officer I added.1
●One Senior Animal Services Officer added.1
●One Senior Administrative Support Specialist added.1
8 Parks & Recreations ●One Foreman added.1
●One Crewleader added.1
●One Equipment Operator added.1
●One Caretaker added.1
9 Library ●Eliminated Senior Library Technician position.(1)
232 - Hotel/Motel Fund
10 Hotel/Motel ●One Visitor Outreach Specialist added.1
●One Crewleader added.1
●One Caretaker added.1
520 - Water and Sewer Fund
11 Utility Billing ●Accountant II is funded 15% in General Fund and 85% in Water & Sewer
Fund.
12 General Overhead ●One Project Manager - SCADA funded by 50% General Overhead and
50% Water Operations.
13 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.
●Two Water Plant Operators added.2
●One Project Manager - SCADA funded by 50% General Overhead and
50% Water Operations.
●Skilled Based Pay (SBP)
14 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.
15 Utility Construction ●Two Utility Maintenance Technicians (UMT) added.2
500 - Sanitation Fund
16 Sanitation ●Superintendent of Traffic Control/Solid Waste/Rest is funded by 50%
General Fund and 50% by Sanitation Fund.
CITY OF BAYTOWN
ENDNOTES FOR 2016-17 PERSONNEL CHANGES
City of Baytown 282 FY19 Adopted Budget
Ref #Department Description of Change Positions
CITY OF BAYTOWN
ENDNOTES FOR 2016-17 PERSONNEL CHANGES
550 - Garage Fund
17 Garage ●Reorganization/Title Change in Department.
207 - Fire Control, Prevention & Emergency Medical Services District (FCPEMSD) Fund
18 FCPEMSD ●One Quality Assurance/Quality Improvement Coordinator added.1
211 - Street Maintenance Fund
19 Street Maintenance ●One Heavy Equipment Operator II added.1
●One Equipment Operators added.1
215 - Municipal Development District (MDD) Fund
20 MDD ●One Development Director added.1
241 - High Intensity Drug Trafficking Area (HIDTA)
21 HIDTA ●Accountant I is funded 75% by General Fund and 25% HIDTA.
37
City of Baytown 283 FY19 Adopted Budget
Ref #Department Description of Change Positions
101 - General Fund
A Administration ●One Management Analyst added.1
B 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.
●Reorganization/Title Change in Department.
C Legal Services ●Reorganization/Title Change in Department.
D Planning & Development Services ●Two Inspectors added.2
●One Plans Examiner added.1
●One Administrative Assistant added.1
E Human Resources ●Reorganization/Title Change in Department.
F Facilities Maintenance ●One Facilities assistant added.1
●Reorganization/Title Change in Department.
G Police ●Four Patrol Officers added.4
●Reorganization/Title Change in Department.
H Fire ●One Fire Lieutenant added.1
I Public Works Administration ●One Asset Manager added.1
J Traffic Control ●Superintendent of Traffic Control/Solid Waste/Rest is funded by 50%
General Fund and 50% by Sanitation Fund.
●Reorganization/Title Change in Department.
●Skilled Based Pay (SBP)
K Public Health ●Two Community Service Supervisors added.2
L Parks & Recreations ●One Crewleader added.1
●One Caretaker added.1
●Reorganization/Position transfers from HOT Fund to Parks & Recreation.2
M Library ●Eliminated Library Technician position.(1)
232 - Hotel/Motel Fund
N Hotel/Motel ●Reorganization/Position transfers from HOT Fund to Parks & Recreation.(2)
520 - Water and Sewer Fund
O Utility Billing ●Accountant II is funded 15% in General Fund and 85% in Water & Sewer
Fund.
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 Project Manager - SCADA funded by 50% General Overhead and
50% Water Operations.
●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.
S Utility Construction ●Skilled Based Pay (SBP)
500 - Sanitation Fund
T Sanitation ●Superintendent of Traffic Control/Solid Waste/Rest is funded by 50%
General Fund and 50% by Sanitation Fund.
●Reorganization/Title Change in Department.
CITY OF BAYTOWN
ENDNOTES FOR 2017-18 PERSONNEL CHANGES
City of Baytown 284 FY19 Adopted Budget
Ref #Department Description of Change Positions
CITY OF BAYTOWN
ENDNOTES FOR 2017-18 PERSONNEL CHANGES
505 - Storm Water Utility Fund
U Storm Water Maintenance ●One Grade Chief added.1
●Two Heavy Equipment Operator I/II added.2
●Two Equipment Operators added.2
550 - Garage Fund
V Garage ●Reorganization/Title Change in Department.
211 - Street Maintenance Fund
W Street Maintenance ●One Crew Chief added.1
●One Heavy Equipment Operator II added.1
●Two Equipment Operators added.2
●Two Concrete Finishers added.2
●Reorganization/Title Change in Department.
241 - High Intensity Drug Trafficking Area (HIDTA)
X HIDTA ●Accountant I is funded 75% by General Fund and 25% HIDTA.
527 - Utility Capital Improvement Fund (CIPF)
Y CIPF ●One Engineer in Training (EIT) added.1
27
City of Baytown 285 FY19 Adopted Budget
Ref #Department Description of Change Positions
101 - General Fund
a Administration ●One Director of Public Affairs added.1
●One Neighborhood Outreach & Volunteer Coordinator added.1
b 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.
c Facilities Maintenance ●One Facilities assistant added.1
●Reorganization/Title Change in Department.
d Police ●Reorganization/Title Change in Department.
e Fire ●One Fire Inspector/Equipment Operator added.1
f Traffic Control ●Superintendent of Traffic is funded by 100%.
●One Traffic Signal Technician added.1
●Skilled Based Pay (SBP)
g Public Health ●Reorganization/Title Change in Department.
●Four Animal Control Officers added.4
●One Administrative Assistant added.1
h Parks & Recreations ●One Outdoor Events Marketing Coordinator added.1
●Upgraded Part Time Facilities Specialist to Full Time.1
●Two Caretaker added.2
502 - Aquatics Fund
i Aquatics ●Upgraded Part Time Maintenance Manager to Full Time.1
520 - Water and Sewer Fund
j Utility Billing ●Accountant II is funded 15% in General Fund and 85% in Water & Sewer
Fund.
k General Overhead ●One Project Manager - SCADA funded by 50% General Overhead and
50% Water Operations.
l 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 Project Manager - SCADA funded by 50% General Overhead and
50% Water Operations.
●Skilled Based Pay (SBP)
m 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.
n Utility Construction ●Skilled Based Pay (SBP)
500 - Sanitation Fund
o Sanitation ●Superintendent of Traffic is funded by 100%.
207 - Fire Control, Prevention & Emergency Medical Services District (FCPEMSD) Fund
p FCPEMSD ●Reorganization/Title Change in Department.
211 - Street Maintenance Fund
q Street Maintenance ●One Equipment Operators added.1
241 - High Intensity Drug Trafficking Area (HIDTA)
r HIDTA ●Accountant I is funded 75% by General Fund and 25% HIDTA.
270 - Community Development Block Grant (CDBG) Fund
s CDBG ●Reorganization/Title Change in Department.
16
CITY OF BAYTOWN
ENDNOTES FOR 2018-19 PERSONNEL CHANGES
City of Baytown 286 FY19 Adopted Budget
GRADE MIN HRLY MID HRLY MAX HRLY GRADE MIN HRLY MID HRLY MAX HRLY
118 179,005$ 86.06$ 223,757$ 107.58$ 268,508$ 129.09$ 65 48,362$ 23.25$ 60,452$ 29.06$ 72,543$ 34.88$
117 174,639 83.96 218,299 104.95 261,959 125.94 64 47,182 22.68 58,978 28.35 70,773 34.03
116 170,380 81.91 212,975 102.39 255,570 122.87 63 46,031 22.13 57,539 27.66 69,047 33.20
115 166,224 79.92 207,780 99.89 249,337 119.87 62 44,909 21.59 56,136 26.99 67,363 32.39
114 162,170 77.97 202,713 97.46 243,255 116.95 61 43,813 21.06 54,767 26.33 65,720 31.60
113 158,215 76.06 197,768 95.08 237,322 114.10 60 42,745 20.55 53,431 25.69 64,117 30.83
112 154,356 74.21 192,945 92.76 231,534 111.31 59 41,702 20.05 52,128 25.06 62,553 30.07
111 150,591 72.40 188,239 90.50 225,887 108.60 58 40,685 19.56 50,856 24.45 61,028 29.34
110 146,918 70.63 183,648 88.29 220,377 105.95 57 39,693 19.08 49,616 23.85 59,539 28.62
109 143,335 68.91 179,168 86.14 215,002 103.37 56 38,725 18.62 48,406 23.27 58,087 27.93
108 139,839 67.23 174,798 84.04 209,758 100.85 55 37,780 18.16 47,225 22.70 56,670 27.25
107 136,428 65.59 170,535 81.99 204,642 98.39 54 36,859 17.72 46,073 22.15 55,288 26.58
106 133,101 63.99 166,376 79.99 199,651 95.99 53 35,960 17.29 44,950 21.61 53,939 25.93
105 129,854 62.43 162,318 78.04 194,781 93.64 52 35,083 16.87 43,853 21.08 52,624 25.30
104 126,687 60.91 158,359 76.13 190,031 91.36 51 34,227 16.46 42,784 20.57 51,340 24.68
103 123,597 59.42 154,496 74.28 185,396 89.13 50 33,392 16.05 41,740 20.07 50,088 24.08
102 120,583 57.97 150,728 72.47 180,874 86.96 49 32,580 15.66 40,722 19.58 48,864 23.49
101 117,642 56.56 147,052 70.70 176,462 84.84 48 31,788 15.28 39,732 19.10 47,676 22.92
100 114,772 55.18 143,465 68.97 172,158 82.77 47 32,946 15.84 38,760 18.63 44,574 21.43
99 111,973 53.83 139,966 67.29 167,959 80.75 46 32,142 15.45 37,814 18.18 43,487 20.91
98 109,242 52.52 136,552 65.65 163,863 78.78 45 31,358 15.08 36,892 17.74 42,426 20.40
97 106,577 51.24 133,222 64.05 159,866 76.86 44 30,594 14.71 35,992 17.30 41,391 19.90
96 103,978 49.99 129,972 62.49 155,967 74.98 43 29,847 14.35 35,114 16.88 40,382 19.41
95 101,442 48.77 126,802 60.96 152,163 73.16 42 29,119 14.00 34,258 16.47 39,397 18.94
94 98,968 47.58 123,710 59.48 148,452 71.37 41 28,409 13.66 33,422 16.07 38,436 18.48
93 96,554 46.42 120,692 58.03 144,831 69.63 40 27,716 13.33 32,607 15.68 37,498 18.03
92 94,199 45.29 117,749 56.61 141,298 67.93 39 27,040 13.00 31,812 15.29 36,584 17.59
91 91,901 44.18 114,877 55.23 137,852 66.28 38 26,381 12.68 31,036 14.92 35,692 17.16
90 89,660 43.11 112,075 53.88 134,490 64.66 37 25,737 12.37 30,279 14.56 34,821 16.74
89 87,473 42.05 109,341 52.57 131,210 63.08 36 25,110 12.07 29,541 14.20 33,972 16.33
88 85,340 41.03 106,674 51.29 128,009 61.54 35 24,497 11.78 28,820 13.86 33,143 15.93
87 83,258 40.03 104,073 50.03 124,887 60.04 34 23,900 11.49 28,117 13.52 32,335 15.55
86 81,227 39.05 101,534 48.81 121,841 58.58 33 23,317 11.21 27,431 13.19 31,546 15.17
85 79,246 38.10 99,058 47.62 118,869 57.15 32 22,748 10.94 26,762 12.87 30,777 14.80
84 77,313 37.17 96,642 46.46 115,970 55.75 31 22,193 10.67 26,110 12.55 30,026 14.44
83 75,428 36.26 94,285 45.33 113,142 54.39 30 21,652 10.41 25,473 12.25 29,294 14.08
82 73,588 35.38 91,985 44.22 110,382 53.07 29 21,124 10.16 24,851 11.95 28,579 13.74
81 71,793 34.52 89,741 43.14 107,690 51.77 28 20,609 9.91 24,245 11.66 27,882 13.40
80 70,042 33.67 87,553 42.09 105,063 50.51 27 20,106 9.67 23,654 11.37 27,202 13.08
79 68,334 32.85 85,417 41.07 102,501 49.28 26 19,615 9.43 23,076 11.09 26,537 12.76
78 66,667 32.05 83,334 40.06 100,001 48.08 25 19,136 9.20 22,513 10.82 25,890 12.45
77 65,041 31.27 81,301 39.09 97,562 46.90 24 18,669 8.98 21,964 10.56 25,259 12.14
76 63,455 30.51 79,318 38.13 95,182 45.76 23 18,214 8.76 21,428 10.30 24,642 11.85
75 61,907 29.76 77,384 37.20 92,861 44.64 22 17,769 8.54 20,905 10.05 24,041 11.56
74 60,397 29.04 75,496 36.30 90,596 43.56 21 17,337 8.33 20,396 9.81 23,455 11.28
73 58,924 28.33 73,655 35.41 88,386 42.49 20 16,914 8.13 19,899 9.57 22,884 11.00
72 57,487 27.64 71,859 34.55 86,230 41.46 19 16,502 7.93 19,414 9.33 22,326 10.73
71 56,085 26.96 70,106 33.70 84,127 40.45 18 16,099 7.74 18,940 9.11 21,781 10.47
70 54,717 26.31 68,396 32.88 82,075 39.46
69 53,382 25.66 66,728 32.08 80,073 38.50
68 52,080 25.04 65,100 31.30 78,120 37.56
67 50,810 24.43 63,513 30.53 76,215 36.64
66 49,571 23.83 61,963 29.79 74,356 35.75
* Grades 18-47: minimum is calculated using 85% of midpoint. Maximum is calculated using 115% of midpoint.
* Grades 48-118: minimum is calculated using 80% of midpoint. Maximum is calculated using 120% of midpoint.
CITY OF BAYTOWN
FY2018 Grade Structure
City of Baytown 287 FY19 Adopted Budget
Public Works Monthly Monthly
Ground Water Treatment B 90.00$ Water Distribution C 60.00$
Ground Water Treatment C 60.00$
Surface Water Treatment A 120.00$ Wastewater Treatment A 120.00$
Surface Water Treatment B 90.00$ Wastewater Treatment B 90.00$
Surface Water Treatment C 60.00$ Wastewater Treatment C 60.00$
Wastewater Collection III 90.00$
Wastewater Collection II 60.00$
Tool Allowance:
Mechanics 75.00$ CDL - DOT Hazmat Endorsement 30.00$
Mechanic Helper 37.50$
IMSA A 120.00$ Level 3 (Field Tech) + Level 1 (Roadway Lighting) + Level 1 (Signs and Markings)
IMSA B 90.00$ Level 2 (Field Tech) + Level 1 (Roadway Lighting) + Level 1 (Signs and Markings)
IMSA C 60.00$ Level 1 (Field Tech) + Level 1 (Roadway Lighting) + Level 1 (Signs and Markings)
IMSA D 30.00$ Level 1 (Roadway Lighting or Signs and Markings)
Police
Intermediate 92.08$ FTO Pay 100.00$
Advanced 157.08$
Master 212.33$ Communications - Intermediate 100.00$
Communications - Advanced 200.00$
Communications - Master 300.00$
Fire
Intermediate 83.33$ HazMat Certification Pay 50.00$
Advanced 133.33$ HazMat Assignment 75.00$
Master 190.00$
Administrative Assignment Pay:EMT-P FTO Assignment Pay 50.00$
Assistant Chief 100.00$ Paramedic Certification Pay 400.00$
Lieutenant 350.00$
Battalion Chief 350.00$
Planning & Community Development
Texas Plumbing Inspectors License 108.33$
One (1) ICC Certification 54.17$
Two (2) ICC Certification 108.33$
Three (3) ICC Certifications 162.50$
Four (4) ICC Certifications 216.67$
Emergency Response
Bilingual Incentive Pay - Emergency Response 50.00$ (Fire, Police, EMS)
Bilingual Incentive Pay - Court Interpreter 100.00$
CITY OF BAYTOWN
Certification Pay Schedule
Effective October 2017
City of Baytown 288 FY19 Adopted Budget
Rank Tier
Years in
Rank Annual Salary On Shift 80
Hours
Probationary Firefighter 60,399$ 22.470$ 29.038$
Firefighter Paramedic 1 62,200$ 23.140$
2 64,082$ 23.840$
3 65,990$ 24.550$
4 67,980$ 25.290$
5 70,022$ 26.050$
6 72,119$ 26.830$
7 74,296$ 27.640$
Equipment Operator 1 0-6 mos 78,006$ 29.020$
2 6 mos+82,683$ 30.760$
Lieutenant 1 0 89,430$ 33.270$ 42.995$
2 1+93,892$ 34.930$ 45.140$
Battalion Chief 1 0 103,515$ 38.510$ 49.767$
2 1+108,703$ 40.440$ 52.261$
Assistant Chief 1 0 116,221$ 55.875$
2 1+122,032$ 58.669$
Non-Fire Paramedic**$63,039 - $65,431
*Non-Fire Paramedics compensation shall be referenced from the Collective Bargaining Agreement.
CITY OF BAYTOWN
Fire Salary Schedule
Effective October 2017
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).
City of Baytown 289 FY19 Adopted Budget
Rank Tier
Years in
Rank Annual Salary Hourly Rate
Police Officer Probationary $ 59,388 28.552$
1 $ 61,171 29.409$
2 $ 63,005 30.291$
3 $ 64,896 31.200$
4 $ 67,168 32.292$
5 $ 69,518 33.422$
6 $ 71,950 34.591$
7 $ 74,828 35.975$
8 $ 77,821 37.414$
9+ $ 80,935 38.911$
Sergeant 1 0-2 $ 90,647 43.580$
2 3-4 $ 93,367 44.888$
3 5+ $ 96,168 46.235$
Lieutenant 1 0-2 $ 106,266 51.089$
2 3-4 $ 108,391 52.111$
3 5+ $ 110,559 53.153$
Assistant Chief 1 0-2 $ 127,143 61.126$
2 3-4 $ 130,957 62.960$
3 5+ $ 134,886 64.849$
CITY OF BAYTOWN
Police Salary Schedule
Effective October 2017
City of Baytown 290 FY19 Adopted Budget
Experience
Class
Code Job Title
Annual
Salary
Hourly
Rate
Skill Based
Top
Out/Max.
0-6 Months Entry Utility Maintenance Technician 28,210$ 13.563$ 13.563$
6-12 Months I Utility Maintenance Technician 29,452$ 14.160$ 14.160$
12-18 Months II Utility Maintenance Technician 30,889$ 14.850$ 14.850$
18-24 Months III Utility Maintenance Technician 32,391$ 15.573$ 15.573$
2+ Years IV Utility Maintenance Technician 33,979$ 16.336$ 16.336$
3+ Years V Certified Utility Maintenance Technician 35,850$ 17.236$ 17.236$
4+ Years VI Certified Utility Maintenance Technician 37,592$ 18.073$ 18.073$
5+ Years VII Master Utility Maintenance Technician 41,425$ 19.916$ 19.916$
6+ Years VIII Master Utility Maintenance Technician 44,167$ 21.234$ 25.410$
Water Distribution and Utility Construction Utility Maintenance Technicians
Experience
Class
Code Job Title
Annual
Salary
Hourly
Rate
Skill Based
Top
Out/Max.
6 Months Entry Traffic Control Technician 29,017$ 13.951$
6 Months I Traffic Control Technician 29,604$ 14.233$
6 Months II Traffic Control Technician 30,191$ 14.515$
6 Months III Traffic Control Technician 31,085$ 14.945$
1 Year IV Traffic Control Technician 32,346$ 15.551$
1 Year V Traffic Control Technician 33,957$ 16.326$
1 Year VI Traffic Control Technician 36,678$ 17.634$
1 Year VII Traffic Control Technician 39,965$ 19.214$
1+ Year VIII Traffic Control Technician 43,578$ 20.951$
1+ Year VIIII Traffic Control Technician 47,931$ 23.044$ 25.300$
CITY OF BAYTOWN
Skill Based Pay Salary Schedule
Effective October 2017
City of Baytown 291 FY19 Adopted Budget
City of Baytown 292 FY19 Adopted Budget
STATISTICAL
SECTION
The Statistical Section, lifted from the CAFR, presents multi-year data for expenditures,
revenues, property tax levies and collections, property tax rates and valuations for overlapping
governments, ratios of bonded debt, legal debt margin, overlapping debt, ratio of debt service to
general expenditures, revenue bond coverage, property value/construction, principal taxpayers
and miscellaneous statistics.
City of Baytown 293 FY19 Adopted Budget
Governmental Activities
Net investment in capital assets $94,051,443 $119,146,529 $128,029,500 $101,431,576
Restricted 41,741,277 29,680,983 22,354,718 15,805,828
Unrestricted 14,311,352 (3,124,300) (5,377,969) (2,797,904)
Total Governmental Activities Net Position 150,104,072 145,703,212 145,006,249 114,439,500
Business-Type Activities
Net investment in capital assets 71,163,579 76,775,912 81,095,248 111,514,790
Restricted 6,375,954 6,461,098 7,584,718 5,405,286
Unrestricted 17,860,378 18,406,182 17,058,527 20,394,613
Total Business-Type Activities Net Position 95,399,911 101,643,192 105,738,493 137,314,689
Primary Government
Net investment in capital assets 165,215,022 195,922,441 209,124,748 212,946,366
Restricted 48,117,231 36,142,081 29,939,436 21,211,114
Unrestricted 32,171,730 15,281,882 11,680,558 17,596,709
Total Primary Government Net Position $245,503,983 $247,346,404 $250,744,742 $251,754,189
City of Baytown, Texas
NET POSITION BY COMPONENT
Last Ten Fiscal Years
(Accrual Basis of Accounting)
20092008 2010
Fiscal Year
2011
City of Baytown 294 FY19 Adopted Budget
$103,140,238 $108,585,824 $105,468,075 $109,961,720 $124,672,382 $132,729,930
15,805,828 32,167,392 35,688,185 23,773,394 23,871,650 23,942,473
(1,993,410) (20,474,460) (26,434,814) (40,715,091) (49,911,857) (57,341,489)
116,952,656 120,278,756 114,721,446 93,020,023 98,632,175 99,330,914
133,432,737 136,434,868 152,339,260 158,442,675 174,117,286 187,741,777
5,023,851 5,364,616 5,873,007 4,612,543 1,489,416 2,276,610
20,790,018 18,736,201 18,371,116 16,349,137 12,602,126 7,292,100
159,246,606 160,535,685 176,583,383 179,404,355 188,208,828 197,310,487
236,572,975 245,020,692 257,807,335 268,404,395 298,789,668 320,471,707
20,829,679 37,532,008 41,561,192 28,385,937 25,361,066 26,219,083
18,796,608 (1,738,259) (8,063,698) (24,365,954) (37,309,731) (50,049,389)
$276,199,262 $280,814,441 $291,304,829 $272,424,378 $286,841,003 $296,641,401
2017
Fiscal Year
20142012 201620152013
City of Baytown 295 FY19 Adopted Budget
Expenses
Governmental activities:
General government $21,327,943 $34,694,738 $22,893,640 $23,768,225
Public safety 29,838,903 35,863,793 38,814,830 38,294,806
Public works 6,538,034 7,248,788 8,605,802 8,982,131
Public health 1,806,566 2,461,251 2,894,089 2,730,527
Parks, recreation, and culture 6,791,904 7,781,634 8,689,530 8,588,907
Interest and fiscal agent fees on long-term debt 2,813,437 3,243,597 2,894,723 2,888,909
Total Governmental Activities Expenses 69,116,787 91,293,801 84,792,614 85,253,505
Business-type activities:
Water and sewer 22,144,119 25,510,584 28,893,005 29,453,795
Sanitation 3,596,913 3,832,013 4,340,682 4,400,433
60,105 44,307 84,280 96,401
Aquatics - - - 1,504,850
Storm water utility 199,677 380,125 463,602 410,723
Total Business-Type Activities Expenses 26,000,814 29,767,029 33,781,569 35,866,202
Total Primary Government Expenses $95,117,601 $121,060,830 $118,574,183 $121,119,707
Program Revenues
Governmental activities:
Charges for services:
General government $156,740 $137,321 $145,936 $151,742
Public safety 3,741,394 3,277,872 3,483,521 3,622,132
Public works 1,117,539 979,087 1,040,514 1,081,917
Public health 523,151 458,338 487,094 506,476
Parks, recreation, and culture 359,585 315,036 334,801 348,123
Operating grants and contributions 8,556,359 13,202,642 9,181,350 8,451,134
Capital grants and contributions 4,252,180 233,993 - 53,643
Total Governmental
Activities Program Revenues 18,706,948 18,604,289 14,673,216 14,215,167
Business-type activities:
Charges for services:
Water and sewer 26,500,708 29,054,280 32,602,743 36,025,403
Sanitation 3,320,233 3,396,485 3,767,543 4,546,742
49,499 4,509 3,005 17,302
Aquatics - - - 1,725,900
Storm water 509,091 506,359 511,404 641,826
Operating grants and contributions 4,241 125,683 - -
Capital grants and contributions 2,623,031 1,120,920 839,464 4,834,355
Total Business-Type Activities Program Revenues 33,006,803 34,208,236 37,724,159 47,791,528
Total Primary Government Program Revenues 51,713,751 52,812,525 52,397,375 62,006,695
Net (Expense)/Revenue
Governmental activities (50,409,839) (72,689,512) (70,119,398) (71,038,338)
Business-type activities 7,005,989 4,441,207 3,942,590 11,925,326
Total Primary Government Net Expense $(43,403,850) $(68,248,305) $(66,176,808) $(59,113,012)
City of Baytown, Texas
CHANGES IN NET POSITION
Last Ten Fiscal Years
(Accrual Basis of Accounting)
Fiscal Year
2008 20102009
Bayland Island development
2011
Bayland Island development
City of Baytown 296 FY19 Adopted Budget
$23,539,249 $22,049,401 $22,600,531 $22,256,413 $24,398,812 $29,020,563
38,976,626 39,297,052 44,295,623 47,791,009 50,793,309 57,510,237
8,522,846 8,881,876 8,869,974 8,967,472 10,539,608 13,257,500
2,465,254 2,431,619 2,554,462 2,696,850 2,866,441 3,338,793
8,949,422 8,739,612 9,339,424 9,553,806 9,904,352 12,156,291
3,229,968 3,749,173 4,111,811 3,989,720 4,561,801 4,546,195
85,683,365 85,148,733 91,771,825 95,255,270 103,064,323 119,829,579
30,344,693 31,539,964 32,762,226 34,320,794 35,865,094 38,149,024
4,396,725 4,685,496 4,742,268 4,709,577 4,677,436 4,831,088
146,375 208,078 200,308 265,349 251,084 242,443
2,051,620 2,245,949 2,917,055 3,052,435 3,393,046 3,873,789
467,170 436,934 448,681 483,028 1,734,694 1,657,138
37,406,583 39,116,421 41,070,538 42,831,183 45,921,354 48,753,482
$123,089,948 $124,265,154 $132,842,363 $138,086,453 $148,985,677 $168,583,061
$162,242 $159,520 $183,147 $632,295 $710,604 $708,990
3,872,740 3,807,789 4,371,773 4,692,058 4,507,258 5,043,397
1,156,772 1,137,371 1,305,831 1,620,206 2,067,310 2,079,076
541,518 532,436 611,297 195,057 202,134 205,779
372,209 365,967 420,172 132,271 135,180 124,862
17,002,961 7,903,949 8,007,514 5,946,639 4,920,154 5,944,003
1,537,175 73,000 - - 11,230,528 12,396,215
24,645,617 13,980,032 14,899,734 13,218,526 23,773,168 26,502,322
35,400,103 34,022,544 35,990,349 39,201,196 40,811,009 40,998,750
4,678,089 4,589,026 4,618,491 4,737,391 4,758,805 5,027,666
7,716 16,327 49,086 51,052 54,443 54,442
1,796,262 2,056,711 2,903,853 3,274,726 3,353,347 3,351,968
1,174,477 1,217,580 1,226,741 1,245,325 1,556,404 1,937,162
2,531,225 - - 3,143,274 - -
- 2,241,040 4,517,598 1,400,484 1,674,116 2,354,725
45,587,872 44,143,228 49,306,118 53,053,448 52,208,124 53,724,713
70,233,489 58,123,260 64,205,852 66,271,974 75,981,292 80,227,035
(61,037,748) (71,168,701) (76,872,091) (82,036,744) (79,291,155) (93,327,257)
8,181,289 5,026,807 8,235,580 10,222,265 6,287,770 4,971,231
$(52,856,459) $(66,141,894) $(68,636,511) $(71,814,479) $(73,003,385) $(88,356,026)
2017
Fiscal Year
2012 2016201420152013
City of Baytown 297 FY19 Adopted Budget
General Revenues and Other Changes in
Net Position
Governmental activities:
Taxes:
Property taxes $18,447,192 $20,864,156 $20,531,721 $18,470,910
Sales and hotel/motel taxes 14,659,564 16,185,851 14,948,919 15,576,815
Franchise taxes 3,911,211 4,265,055 3,485,310 3,994,547
Industrial district payments 19,241,209 21,129,127 23,026,843 25,496,842
2,321,652 962,771 434,687 431,038
Miscellaneous income 1,677,695 2,481,973 1,978,083 2,472,446
2,498,087 2,399,719 2,902,580 (16,088,839)
62,756,610 68,288,652 67,308,143 50,353,759
Business-type activities:
Investment earnings 2,702,036 870,575 339,306 422,355
Miscellaneous 2,377,028 3,331,218 2,948,592 -
(2,498,087)(2,399,719)(2,902,580)16,088,839
Total Business-Type Activities 2,580,977 1,802,074 385,318 16,511,194
Total Primary Government 65,337,587 70,090,726 67,693,461 66,864,953
Changes in Net Position
Governmental activities 12,346,771 (4,400,860) (2,811,255) (20,684,579)
Business-type activities 9,586,966 6,243,281 4,327,908 28,436,520
Total Primary Government
$21,933,737 $1,842,421 $1,516,653 $7,751,941
City of Baytown, Texas
2008
Fiscal Year
CHANGES IN NET POSITION (Continued)
Last Ten Fiscal Years
2010 2011
(Accrual Basis of Accounting)
Changes in Net Position
Investment earnings
Transfers, net
Transfers, net
2009
Total Governmental Activities
City of Baytown 298 FY19 Adopted Budget
$20,121,463 $21,128,244 $21,788,376 $22,991,938 $24,824,084 $27,274,068
17,343,951 18,558,609 20,494,629 22,460,619 22,790,624 24,050,819
3,800,997 3,825,432 4,053,895 4,155,898 4,233,571 4,359,389
27,403,488 28,339,356 29,379,711 31,675,333 32,136,165 39,991,747
238,038 628,564 699,761 332,705 378,067 753,425
1,496,293 1,777,705 2,469,911 5,209,956 2,601,488 1,544,848
(16,735,496) 2,750,047 (7,571,502) 3,170,393 (2,060,692) (3,948,300)
53,668,734 77,007,957 71,314,781 89,996,842 84,903,307 94,025,996
154,808 265,092 240,616 77,540 135,215 182,128
- - - 364,508 320,796 -
16,735,496 (2,750,047)7,571,502 (3,170,393)2,060,692 3,948,300
16,890,304 (2,484,955) 7,812,118 (2,728,345) 2,516,703 4,130,428
70,559,038 74,523,002 79,126,899 87,268,497 87,420,010 98,156,424
(7,369,014) 5,839,256 (5,557,310) 7,960,098 5,612,152 698,739
25,071,593 2,541,852 16,047,698 7,493,920 8,804,473 9,101,659
$17,702,579 $8,381,108 $10,490,388 $15,454,018 $14,416,625 $9,800,398
2017
Fiscal Year
2012 2016201520142013
City of Baytown 299 FY19 Adopted Budget
Function
Property taxes $18,447,192 $20,864,156 $20,531,721 $18,470,910
Sales and hotel/motel taxes 14,659,564 16,185,851 14,948,919 15,576,815
Franchise taxes 3,911,211 4,265,055 3,485,310 3,994,547
Industrial in-lieu-of-taxes 19,241,209 21,129,127 23,026,843 25,496,842
Total $56,259,176 $62,444,189 $61,992,793 $63,539,114
City of Baytown, Texas
TAX REVENUES BY SOURCE, GOVERNMENTAL ACTIVITIES
Last Ten Fiscal Years
(Accrual Basis of Accounting)
2009 20102008
Fiscal Year
2011
City of Baytown 300 FY19 Adopted Budget
$20,121,463 $21,128,244 $21,788,376 $22,991,938 $24,824,084 $27,274,068
17,343,951 18,558,609 20,494,629 22,460,619 22,790,624 24,050,819
3,800,997 3,825,432 4,053,895 4,155,898 4,233,571 4,359,389
27,403,488 28,339,356 29,379,711 31,675,333 32,136,165 39,991,747
$68,669,899 $71,851,641 $75,716,611 $81,283,788 $83,984,444 $95,676,023
Fiscal Year
201720122013201420162015
City of Baytown 301 FY19 Adopted Budget
General fund:
Nonspendable $4,641 $936 $169,624 $2,235
Unassigned 15,843,577 16,679,153 17,854,264 19,387,708
Total General Fund $15,848,218 $16,680,089 $18,023,888 $19,389,943
All Other Governmental Funds:
Nonspendable and restricted $42,919,171 $41,517,086 $30,637,159 $25,357,611
Unassigned, reported in
special revenue funds - (4,484,253) (705,793) (2,144,485)
Total All Other Governmental Funds $42,919,171 $37,032,833 $29,931,366 $23,213,126
Fiscal Year
20092008
City of Baytown, Texas
FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2010 2011
City of Baytown 302 FY19 Adopted Budget
$220,522 $2,432 $5,651 $3,109 $3,475 $2,926
21,942,516 23,644,132 24,401,167 23,823,197 18,130,265 17,568,823
$22,163,038 $23,646,564 $24,406,818 $23,826,306 $18,133,740 $17,571,749
$29,983,278 $32,422,912 $35,690,127 $43,613,527 $52,172,068 $36,709,833
- - - - - -
$29,983,278 $32,422,912 $35,690,127 $43,613,527 $52,172,068 $36,709,833
2013 2014 2017
Fiscal Year
201620152012
City of Baytown 303 FY19 Adopted Budget
Revenues
Taxes $56,142,813 $61,987,534 $61,847,746 $63,803,207
Licenses and permits 1,266,293 1,066,981 1,196,580 923,871
Charges for services 2,031,882 2,014,938 694,539 1,951,435
Fines and forfeitures 2,600,234 2,085,735 3,600,747 2,835,084
Intergovernmental 8,601,399 13,436,635 9,181,350 8,504,777
Investment earnings 2,180,999 899,362 412,651 413,708
Other revenues 1,677,695 2,481,973 1,978,083 2,472,446
Total Revenues 74,501,315 83,973,158 78,911,696 80,904,528
Expenditures
General government 19,168,075 27,823,804 19,864,495 16,305,601
Public safety 28,448,789 31,091,963 32,695,166 33,030,194
Public works 6,297,505 4,265,955 5,524,041 7,620,588
Public health 1,745,951 1,816,595 2,093,632 2,025,190
Parks, recreation, and culture 6,073,295 6,341,923 6,892,095 6,797,043
Capital outlay 11,573,473 24,603,366 18,874,965 21,213,893
Debt service:
Principal 6,036,221 5,985,256 6,534,952 7,179,657
Payment to bond escrow agent - - - -
Interest 2,654,380 3,325,192 2,851,170 2,803,734
Issuance costs 73,749 88,555 211,222 252,760
Total Expenditures 82,071,438 105,342,609 95,541,738 97,228,660
(Deficiency) of Revenues
(Under) Expenditures (7,570,123) (21,369,451) (16,630,042) (16,324,132)
Other Financing Sources (Uses)
Transfers in 9,902,966 4,499,671 8,631,417 5,838,266
Transfers out (7,483,207) (2,879,831) (5,911,765) (6,384,844)
Debt issued 12,890,000 5,630,293 10,000,000 -
Refunding debt issued - - 7,933,100 22,390,000
Premium on refunded bonds - - 107,342 766,072
Premium on bonds - - - -
Payment to bond escrow agent - - (8,069,794) (5,312,193)
Total Other Financing Sources 15,309,759 7,250,133 12,690,300 17,297,301
Net Change in Fund Balances $7,739,636 $(14,119,318) $(3,939,742) $973,169
Debt service as a percentage
of noncapital expenditures 13.37%11.10%12.49%10.75%
Fiscal Year
City of Baytown, Texas
CHANGES IN FUND BALANCES, GOVERNMENTAL FUNDS
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
20102009 20112008
City of Baytown 304 FY19 Adopted Budget
$68,613,205 $71,412,597 $76,037,374 $81,863,957 $84,037,378 $95,832,195
1,261,683 1,487,239 1,665,982 1,721,765 2,144,150 2,144,845
2,167,437 1,862,802 2,446,596 2,643,569 2,786,220 2,951,385
2,676,361 2,653,042 2,779,642 2,906,553 2,692,116 3,065,874
17,002,961 7,976,949 8,007,514 5,946,639 13,094,923 16,164,410
228,271 628,564 699,601 166,132 378,067 753,425
1,496,293 1,777,705 2,469,911 6,192,512 2,601,488 1,544,848
93,446,211 87,798,898 94,106,620 101,441,127 107,734,342 122,456,982
18,086,658 22,112,626 22,052,424 20,882,865 23,036,419 27,118,110
34,759,167 35,931,532 40,149,536 44,126,002 46,447,222 49,986,911
6,041,762 12,140,511 7,567,629 9,095,480 6,564,222 8,327,323
2,097,100 2,157,928 2,211,409 2,345,425 2,501,379 2,907,596
7,287,529 7,232,586 7,737,412 8,088,039 8,348,940 10,134,050
24,026,301 14,699,587 15,379,097 18,538,657 27,415,269 29,924,675
7,025,465 5,720,963 6,607,061 7,906,112 8,914,526 10,052,613
- - 9,593,273 - 752,503 -
3,207,221 3,561,552 3,801,444 4,027,127 4,428,640 4,888,606
306,526 278,160 325,255 226,570 349,520 -
102,837,729 103,835,445 115,424,540 115,236,277 128,758,640 143,339,884
(9,391,518) (16,036,547) (21,317,920) (13,795,150) (21,024,298) (20,882,902)
10,884,230 9,207,896 20,118,032 8,098,158 14,963,268 12,783,144
(15,871,347) (5,131,440) (24,142,524) (4,834,270) (10,213,657) (8,464,042)
- 16,800,000 2,579,696 17,735,000 - -
30,225,000 - 28,520,000 - 25,972,324 -
2,204,993 - - - - -
- 283,150 1,864,050 1,322,838 2,673,873 -
(8,508,111) - (3,593,865) - (8,965,535) -
18,934,765 21,159,606 25,345,389 22,321,726 24,430,273 4,319,102
$9,543,247 $5,123,059 $4,027,469 $8,526,576 $3,405,975 $(16,563,800)
11.18%11.34%10.44%12.78%12.83%12.52%
20172016
Fiscal Year
2015201320122014
City of Baytown 305 FY19 Adopted Budget
Function
Property taxes $18,330,829 $20,407,501 $20,386,674 $18,735,003
Sales and hotel taxes 14,659,564 16,185,851 16,185,851 15,576,815
Franchise taxes 3,911,211 4,265,055 4,265,055 3,994,547
Industrial in-lieu-of-taxes 19,241,209 21,129,127 21,129,127 25,496,842
Total $56,142,813 $61,987,534 $61,966,707 $63,803,207
20112010
Fiscal Year
City of Baytown, Texas
TAX REVENUES BY SOURCE, GOVERNMENTAL ACTIVITIES
Last Ten Fiscal Years
(Modified Accrual Basis of Accounting)
2008 2009
City of Baytown 306 FY19 Adopted Budget
$20,064,769 $20,694,270 $22,109,139 $23,572,107 $24,877,018 $27,430,240
17,343,951 18,558,609 20,494,629 22,460,619 22,790,624 24,050,819
3,800,997 3,825,432 4,053,895 4,155,898 4,233,571 4,359,389
27,403,488 28,334,286 29,379,711 31,675,333 32,136,165 39,991,747
$68,613,205 $71,412,597 $76,037,374 $81,863,957 $84,037,378 $95,832,195
2013 2014
Fiscal Year
2017201520162012
City of Baytown 307 FY19 Adopted Budget
Real assessed value $2,577,257,056 $3,113,666,103 $3,065,166,229 $3,015,384,493
Personal assessed value 471,658,764 546,159,699 555,950,392 350,698,140
Total assessed value (1)3,048,915,820 3,659,825,802 3,621,116,621 3,366,082,633
Less: real property exemptions (577,912,543) (967,105,346) (972,555,660) (924,359,699)
Taxable Value $2,471,003,277 $2,692,720,456 $2,648,560,961 $2,441,722,934
Taxable value as a percentage of assessed
value 81.0%73.6%73.1%72.5%
Total tax rate $0.73703 $0.78703 $0.78703 $0.78703
(1) Assessed valuations are considered to be 100 percent of actual valuations.
20112008
Fiscal Year
City of Baytown, Texas
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
Last Ten Fiscal Years
2009 2010
City of Baytown 308 FY19 Adopted Budget
$2,926,000,599 $2,939,825,902 $3,014,917,703 $3,183,226,576 $3,543,467,674 $3,920,519,981
411,118,921 436,801,409 503,811,955 481,129,714 477,839,010 488,232,942
3,337,119,520 3,376,627,311 3,518,729,658 3,664,356,290 4,021,306,684 4,408,752,923
(928,173,569) (886,164,075) (898,967,084) (901,716,167) (994,698,219) (1,074,967,955)
$2,408,945,951 $2,490,463,236 $2,619,762,574 $2,762,640,123 $3,026,608,465 $3,333,784,968
72.2%73.8%74.5%75.4%75.3%75.6%
$0.82203 $0.82203 $0.82203 $0.82203 $0.82203 $0.82203
2012 2013 2014 2017
Fiscal Year
20162015
City of Baytown 309 FY19 Adopted Budget
2008 2009 2010 2011
City of Baytown by fund
General fund 0.45700$ 0.45700$ 0.45700$ 0.45700$
Debt service fund 0.28003 0.33003 0.33003 0.33003
Total 0.73703$ 0.78703$ 0.78703$ 0.78703$
Harris County 0.39239$ 0.38923$ 0.39224$ 0.38805$
Harris County Flood Control District 0.03106 0.03086 0.02922 0.02923
Port of Houston Authority 0.01437 0.01773 0.01636 0.02054
Harris County Hospital District 0.19216 0.19216 0.19216 0.19216
Harris County Dept. of Education 0.00585 0.00584 0.00605 0.00658
Goose Creek Independent School District 1.30196 1.28213 1.28213 1.30213
Lee Junior College District 0.20678 0.20588 0.22120 0.25200
2.88160$ 2.91086$ 2.92639$ 2.97772$
Tax rates per $100 of assessed valuation
Source: Harris County Appraisal District
City of Baytown, Texas
PROPERTY TAX RATES - DIRECT AND OVERLAPPING GOVERNMENTS
Last Ten Fiscal Years
Total Direct and Overlapping Rates
Fiscal Year
City of Baytown 310 FY19 Adopted Budget
2012 2013 2014 2015 2016 2017
0.42578$ 0.43658$ 0.43713$ 0.445620$ 0.450010$ 0.470060$
0.39625 0.38545 0.384900 0.376410 0.372020 0.351970
0.82203$ 0.82203$ 0.82203$ 0.82203$ 0.822030$ 0.822030$
0.39117$ 0.40021$ 0.41455$ 0.417310$ 0.419230$ 0.416560$
0.02809 0.02809 0.02827 0.027360 0.027330 0.028290
0.01856 0.19216 0.17160 0.015310 0.013420 0.013340
0.19216 0.18216 0.17000 0.170000 0.170000 0.171790
0.00568 0.00662 0.00636 0.005999 0.005422 0.005200
1.33213 1.33213 1.38679 1.431890 1.431890 1.431890
0.25200 0.24100 0.26070 0.260700 0.250200 0.245300
3.04182$ 3.20440$ 3.26030$ 3.150599$ 3.139522$ 3.134400$
Fiscal Year
City of Baytown 311 FY19 Adopted Budget
City of Baytown 312 FY19 Adopted Budget
% of % of
Taxable Taxable
Assessed Assessed
Property Taxpayer Rank Value Rank Value
CenterPoint Energy Inc.$48,911,949 1 1.47%$48,463,257 2 1.96%
LCY Elastomers LP 37,378,899 2 1.12%35,110,385 3 1.42%
EGW Rollingbrook Investments 24,150,000 3 0.72%- - n/a
RC 2015 I TX Properties 22,299,861 4 0.67%- - n/a
AHC Goose Creek LLC 21,422,331 5 0.64%- - n/a
TPC Group Inc.21,253,295 6 0.64%- - n/a
2008 Baker Rd.19,825,000 7 0.59%- - n/a
AREG Rollingbrook Dr TX
Partners LLC 19,489,420 8 0.58%- - n/a
Kroger Texas LP 18,015,676 9 0.54%- - n/a
Rollingbrook Partner 16,821,274 10 0.50%- - n/a
Exxon Mobil Corp.- - n/a 182,247,951 *1 7.38%
Valero Energy Corp. - - n/a 32,155,575 4 1.30%
Wal Mart - - n/a 22,586,431 5 0.91%
Memorial NW Pavillion LTD - - n/a 21,334,228 6 0.86%
Verizon Southwest - - n/a 16,661,350 7 0.67%
Camden Property Trust - - n/a 15,871,797 8 0.64%
Foothills Texas Inc.- - n/a 13,621,168 9 0.55%
United Scaffolding - - n/a 12,681,819 10 0.51%
Subtotal 249,567,705 7.49%400,733,961 16.22%
Other Taxpayers 3,084,217,263 92.51%2,070,269,316 83.78%
Total $3,333,784,968 100.00%$2,471,003,277 100.00%
Source: Goose Creek Independent School District Tax Office
*A significant portion of Exxon Mobil Corporation's property was disannexed in fiscal year 2010 and the tax revenue the City
receives on such property is now accounted for as industrial district agreement revenue, not property tax revenue.
Taxable Taxable
Assessed Assessed
Value Value
Fiscal Year
City of Baytown, Texas
PRINCIPAL PROPERTY TAXPAYERS
Current Year and Nine Years Ago
2017 2008
City of Baytown 313 FY19 Adopted Budget
Tax levy $17,987,336 $20,372,656 $20,334,038 $18,410,303
Current tax collected 17,213,518 19,456,285 19,434,269 17,632,942
Percentage of current tax collections 95.70%95.50%95.58%95.78%
Delinquent tax collections (1)682,646 809,113 744,646 627,419
Total Tax Collections $17,896,164 $20,265,398 $20,178,915 $18,260,361
Total collections as a
percentage of current levy 99.49%99.47%99.24%99.19%
Outstanding delinquent taxes (2)$91,172 $107,258 $155,123 $149,942
as percentage of current levy 0.51%0.53%0.76%0.81%
(1) Total amount of tax collections received in subsequent years.
(2) Outstanding delinquent taxes based on the current levy.
Outstanding delinquent taxes
2008 2009 2010 2011
City of Baytown, Texas
PROPERTY TAX LEVIES AND COLLECTIONS
Last Ten Fiscal Years
Fiscal Year
City of Baytown 314 FY19 Adopted Budget
$19,729,244 $20,166,530 $21,200,763 $22,423,830 $24,611,681 $27,001,086
18,940,167 19,387,454 20,487,419 21,865,661 23,892,720 26,416,758
96.00%96.14%96.64%97.51%97.08%97.84%
611,600 602,020 531,766 296,212 394,725 -
$19,551,767 $19,989,474 $21,019,185 $22,161,873 $24,287,445 $26,416,758
99.10%99.12%99.14%98.83%98.68%97.84%
$177,477 $177,056 $181,578 $261,957 $324,236 $584,329
0.90%0.88%0.86%1.17%1.32%2.16%
2014 20172016201220152013
Fiscal Year
City of Baytown 315 FY19 Adopted Budget
Governmental Activities:
General obligation bonds $57,035,000 $52,615,000 $52,343,100 $62,836,800
Certificates of obligation 7,510,000 8,690,000 12,850,000 12,785,000
Alternative minimum tax bonds 1,385,000 1,065,000 725,000 375,000
Capital leases 333,726 3,538,763 3,353,811 3,150,454
Premiums 7,329 6,791 106,638 860,245
Business-Type Activities:
Revenue bonds 10,050,000 7,985,000 11,431,900 8,268,200
General obligation bonds - - - -
Certificates of obligation 109,610,000 105,165,000 94,820,000 87,030,000
Discounts (37,016) (33,263) - -
Premiums - - 103,491 91,077
Total Primary Government $185,894,039 $179,032,291 $175,733,940 $175,396,776
Percentage of personal income 8.0%9.8%11.2%11.3%
Per capita 2,502$ 2,392$ 2,320$ 2,425$
Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements.
2009 20102008
Fiscal Year
City of Baytown, Texas
RATIOS OF OUTSTANDING DEBT BY TYPE
Last Ten Fiscal Years
2011
City of Baytown 316 FY19 Adopted Budget
$78,939,100 $92,419,850 $104,834,650 $109,014,950 $100,829,041 $92,604,605
13,140,000 10,945,000 10,320,000 16,275,000 33,015,000 31,510,000
- - - - - -
2,874,038 2,667,325 2,579,696 2,273,274 1,956,981 1,633,804
3,014,470 3,077,237 4,702,742 5,698,278 7,978,804 7,408,272
5,650,900 4,145,150 - - - -
- - 2,695,350 16,090,050 42,425,959 40,325,395
73,120,000 85,315,000 83,940,000 62,525,000 26,710,000 24,270,000
- - - - - -
78,663 473,537 866,564 2,363,321 6,487,181 6,000,949
$176,817,171 $199,043,099 $209,939,002 $214,239,873 $219,402,966 $203,753,025
10.3%12.5%11.5%13.1%12.4%10.7%
2,409$ 2,692$ 2,783$ 2,814$ 2,770$ 2,434$
20142013 2017
Fiscal Year
20152012 2016
City of Baytown 317 FY19 Adopted Budget
Net Taxable Assessed Value
All property $2,471,003,277 $2,692,720,456 $2,648,560,961 $2,441,722,934
Net Bonded Debt
Gross bonded debt 65,937,329 62,376,791 66,024,738 76,857,045
Less debt service funds 596,117 786,092 488,131 292,736
Total Net Bonded Debt $65,341,212 $61,590,699 $65,536,607 $76,564,309
Ratio of Net Bonded Debt
to Assessed Value 2.64%2.29%2.47%3.14%
Population 73,959 74,845 75,743 72,339
Net Bonded Debt per Capita $883 $823 $865 $1,058
2008 2009 2010
City of Baytown, Texas
RATIO OF GENERAL BONDED DEBT OUTSTANDING
Last Ten Fiscal Years
2011
Fiscal Year
City of Baytown 318 FY19 Adopted Budget
$2,408,945,951 $2,490,463,236 $2,619,762,574 $2,762,640,123 $3,026,608,465 $3,333,784,968
95,093,570 106,442,087 119,857,392 130,988,228 141,822,845 131,522,877
1,229,116 3,715,519 5,418,953 4,895,113 2,940,258 2,632,347
$93,864,454 $102,726,568 $114,438,439 $126,093,115 $138,882,587 $128,890,530
3.90%4.12%4.37%4.56%4.59%3.87%
73,413 72,418 73,972 76,127 79,215 83,724
$1,279 $1,419 $1,547 $1,656 $1,753 $1,539
201520142012 20162013
Fiscal Year
2017
City of Baytown 319 FY19 Adopted Budget
City of Baytown 320 FY19 Adopted Budget
Estimated
Percentage
Applicable (1)
Governmental Unit
Debt repaid with property taxes
Harris County (2)$2,303,812,874 0.74%$17,048,215
Harris County Dept. of Education 6,780,000 0.74%50,172
Harris County MUD #459 3,600,000 100.00%3,600,000
Harris County Flood Control 83,075,000 0.74%614,755
Goose Creek Independent School District 468,590,000 30.23%141,654,757
Lee Junior College District 56,935,000 30.23%17,211,451
Port of Houston Authority 657,994,397 0.74%4,869,159
Chambers County (2)52,115,000 1.89%984,974
Subtotal, overlapping debt 3,632,902,271 186,033,482
City direct debt 133,156,681 100.00%133,156,681
Total Direct and Overlapping Debt $319,190,163
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 determining the portion of the City's taxable assessed value that is within the City's
boundaries and dividing it by the City's total taxable assessed value.
(2) The City of Baytown is located within two counties. A resident would either live in Harris County
or Chambers County, not both.
Debt Overlapping
Outstanding Debt
City of Baytown, Texas
DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT
For the Year Ended September 30, 2017
Estimated
Net Bonded Share of
City of Baytown 321 FY19 Adopted Budget
Gross Revenues $26,269,326 $28,951,379 $30,793,030 $33,456,570
Operating Expenses (1)14,379,665 16,760,578 18,838,982 20,866,590
$11,889,661 $12,190,801 $11,954,048 $12,589,980
Debt Service Requirements (2)
Principal $5,135,000 $6,510,000 $3,163,700 $2,617,300
Interest 4,707,217 4,733,526 4,198,917 4,025,737
$9,842,217 $11,243,526 $7,362,617 $6,643,037
Coverage 1.21 1.08 1.62 1.90
(1) Total operating expenses less depreciation
(2) Includes revenue bonds only
Net Revenues Available for Debt
2010 2011
Total
2008 2009
Service
Fiscal Year
City of Baytown, Texas
PLEDGED REVENUE COVERAGE (WATER AND SEWER FUND)
Last Ten Fiscal Years
City of Baytown 322 FY19 Adopted Budget
$35,369,368 $34,022,544 $35,990,349 $39,044,709 $40,811,009 $40,998,750
22,553,420 22,570,370 23,234,448 24,953,929 25,981,703 28,327,663
$12,815,948 $11,452,174 $12,755,901 $14,090,780 $14,829,306 $12,671,087
$1,505,750 $1,620,000 $- $- $- $-
3,274,771 3,123,765 - - - -
$4,780,521 $4,743,765 $- $- $- $-
2.68 2.41 N/A N/A N/A N/A
201420132012 2017
Fiscal Year
20162015
City of Baytown 323 FY19 Adopted Budget
2008 2009 2010 2011
Population (1)73,959 74,845 75,743 72,339
Personal income 1,887,655,557$ 1,513,740,125$ 1,575,984,601$ 1,546,318,464$
Per capita personal income (2)25,523$ 20,225$ 20,807$ 21,376$
Median age (3)31.0 31.0 31.0 31.0
Education level in years of schooling (3)14.8 14.8 14.8 14.8
School enrollment (4)20,697 20,839 21,136 21,516
Unemployment rate (5)7.40%11.50%11.00%11.60%
Data sources:
(1) Proir years from either Census or City Planning Department. FY-17 provided by Applied Geographic Solutions (AGS).
(2) City of Baytown's per capita personal income in Houston-Sugarland-Baytown MSA figures for years 2001 to 2008.
Years 2009 to 2017 - American FactFinder.
(3) Wikipedia - Baytown, Texas
(4) Goose Creek Consolidated Independent School District
(5) Texas Workforce Commission
Fiscal Year
City of Baytown, Texas
DEMOGRAPHIC AND ECONOMIC STATISTICS
Last Ten Fiscal Years
City of Baytown 324 FY19 Adopted Budget
2012 2013 2014 2015 2016 2017
73,413 73,950 75,424 76,127 79,215 83,724
1,709,495,118$ 1,588,963,650$ 1,822,625,836$ 1,631,325,483$ 1,773,069,345$ 1,912,591,056$
23,286$ 21,487$ 24,165$ 21,429$ 22,383$ 22,844$
31.0 31.0 31.0 31.0 31.0 32.9
14.8 14.8 14.8 19.5 14.8 14.8
21,793 21,663 21,723 22,915 22,320 23,748
9.50%8.60%6.40%6.00%6.40%10.40%
Fiscal Year
City of Baytown 325 FY19 Adopted Budget
City of Baytown 326 FY19 Adopted Budget
Percentage Percentage
of Total City of Total City
Employer Employees Rank Employment Employees Rank Employment
Exxon Mobil-Baytown Complex 3,700 1 11.94%1,800 2 6.00%
Goose Creek Consolidated
Independent School District 3,012 2 9.72%2,377 1 7.93%
San Jacinto Methodist Hospital 1,630 3 5.26%1,650 3 5.50%
Covestro 1,000 4 3.23%- n/a -
Chevron Phillips Chemical Company 970 6 3.13%585 9 1.95%
City of Baytown 854 5 2.76%711 7 2.37%
Lee College 750 7 2.42%359 10 1.20%
Wal-Mart Distribution Center 600 8 1.94%600 8 2.00%
JW Steel 450 9 1.45%- n/a 0.00%
Home Depot Distribution Center 325 10 1.05%- n/a -
Exxon Mobil-Baytown Chemical - n/a - 1,132 4 3.78%
Bayer Corporation - n/a - 1,050 5 3.50%
Exxon Mobil/BTEC - East & West - n/a - 850 6 2.83%
Total 13,291 42.88%11,114 29.72%
Sources: Baytown Economic Development Foundation, City of Baytown, and Lee College.
City of Baytown, Texas
PRINCIPAL EMPLOYERS
Current Fiscal Year and Nine Years Ago
2017 2008
Fiscal Year
City of Baytown 327 FY19 Adopted Budget
2008 2009 2010 2011
General Fund:
General government 82.65 87.65 91.40 91.40
Public safety
Police
Officers 129.00 129.00 129.00 129.00
Civilians 52.00 52.00 51.00 51.00
Fire
Firefighters and officers 90.50 101.00 101.00 106.00
Civilians 6.00 6.00 6.00 6.00
Other public safety 47.00 50.00 50.00 50.00
Public works 50.50 50.50 49.50 49.50
Public health 24.00 23.00 23.00 23.00
Parks, recreation, and culture 60.00 64.00 65.00 65.00
General Fund Total 541.65 563.15 565.90 570.90
Hotel/Motel Fund - 0.50 - -
Enterprise Fund:
Aquatics - - - -
Water and sewer 111.85 113.85 113.85 113.85
Sanitation 9.50 9.50 12.50 12.50
Storm water utility 2.00 2.00 3.00 3.00
Internal service 12.00 12.00 12.00 12.00
Enterprise Fund Total 135.35 137.35 141.35 141.35
Program Funds:
Emergency management 2.50 - - -
Community development block grant 5.25 4.75 4.50 4.50
High intensity drug trafficking area 1.25 0.25 0.25 0.25
Miscellaneous police 3.00 3.00 3.00 3.00
Street maintenance - - - -
Crime control and prevention district 15.00 15.00 15.00 15.00
Fire control, prevention, and emergency
medical services district 1.00 1.00 1.00 1.00
Municipal court special revenue 1.00 1.00 1.00 1.00
Wetlands education and recreation center 2.00 2.00 2.00 2.00
Capital improvement program 2.00 3.00 3.00 3.00
CIPF-water and sewer - - - -
MDD - - - -
Baytown Nature Center - - - -
Workers' compensation 1.00 1.00 1.00 1.00
Program Funds Total 34.00 31.00 30.75 30.75
Total 711.00 732.00 738.00 743.00
City of Baytown, Texas
FULL-TIME EQUIVALENT CITY EMPLOYEES BY FUNCTION
Last Ten Fiscal Years
Fiscal Year
City of Baytown 328 FY19 Adopted Budget
2012 2013 2014 2015 2016 2017
92.40 92.40 93.40 94.90 96.90 99.90
131.00 137.00 143.00 150.00 150.00 153.00
49.00 49.00 50.00 49.00 49.00 51.00
106.00 112.00 140.00 147.00 147.00 155.00
6.00 6.00 10.00 9.00 9.00 13.00
49.00 53.00 26.00 26.00 26.00 26.00
44.50 44.50 43.50 43.50 40.50 40.50
22.00 23.00 23.00 23.00 25.00 28.00
64.00 64.00 64.00 63.00 64.00 67.00
563.90 580.90 592.90 605.40 607.40 633.40
1.00 1.00 2.00 2.00 2.00 5.00
2.00 2.00 3.00 4.00 4.00 4.00
116.85 117.85 122.85 122.85 120.85 124.85
12.50 12.50 13.50 13.50 13.50 13.50
4.00 4.00 4.00 4.00 16.00 16.00
12.00 12.00 12.00 12.00 12.00 12.00
147.35 148.35 155.35 156.35 166.35 170.35
- - - - - -
4.50 4.50 4.50 4.00 4.00 4.00
0.25 0.25 0.25 0.25 0.25 0.25
4.00 4.00 4.00 4.00 4.00 4.00
- - - - 5.00 7.00
15.00 15.00 15.00 15.00 15.00 15.00
1.00 2.00 2.00 2.00 2.00 3.00
- 2.00 2.00 2.00 2.00 2.00
2.00 2.00 2.00 2.00 2.00 2.00
3.00 3.00 3.00 3.00 3.00 3.00
- - 1.00 1.00 2.00 2.00
- 2.00 3.00 3.00 - 1.00
- 1.00 1.00 1.00 1.00 1.00
1.00 1.00 1.00 1.00 1.00 1.00
30.75 36.75 38.75 38.25 41.25 45.25
743.00 767.00 789.00 802.00 817.00 854.00
Fiscal Year
City of Baytown 329 FY19 Adopted Budget
2008 2009 2010 2011
Function
Police:
Arrests 4,919 5,925 7,347 6,880
Accident reports 2,374 2,335 2,047 1,900
Citations 15,344 14,378 15,401 15,186
Offense reports 13,780 13,717 13,680 13,352
Calls for service 53,468 48,789 49,573 49,024
Fire:
Medical responses 3,241 2,896 3,376 3,224
Fire/rescue incidents 2,336 1,977 1,965 1,868
Response times:
One minute for turnout time 60%***
Four minutes or less for the arrival of the first arriving
engine company for a fire 42%***
Eight minutes or less for the deployment of a full first
alarm assignment at a fire suppression incident 48%***
Five minutes or less for the arrival of the first arriving
engine company for a fire n/a 74%74%67%
Nine minutes or less for the deployment of a full first
alarm assignment at a fire suppression incident n/a 69%69%73%
Water:
Number of water customers 21,453 21,678 21,804 21,903
Source Trinity River Trinity River Trinity River Trinity River
Average daily water usage (millions of gallons)10.00 11.90 12.29 12.92
Number of million gallons of surface water pumped 3.11 3.15 4.49 5.26
Number of million gallons of well water pumped 0.38 1.10 0.11 8.06
Peak daily consumption (millions of gallons)13.30 18.36 22.07 24.63
Sewer:
Number of sewer connections 20,834 20,918 21,011 21,086
Average daily treatment (millions of gallons)11.27 10.57 11.40 10.30
Total consumption (billions of gallons)4.11 3.71 4.16 3.76
Peak daily consumption (millions of gallons)46.61 40.00 40.23 35.39
Data source: various City departments
* In 2009, the new reporting software calculates the response times using the National Fire Protection Association 1710.
City of Baytown, Texas
OPERATING INDICATORS BY FUNCTION
Last Ten Fiscal Years
Fiscal Year
City of Baytown 330 FY19 Adopted Budget
2012 2013 2014 2015 2016 2017
6,806 5,877 5,717 5,637 5,584 5,589
1,899 1,980 2,207 2,594 2,676 2,619
16,120 21,731 17,904 20,144 23,817 25,878
14,800 15,144 14,911 14,788 15,014 14,226
46,175 48,988 55,045 67,765 70,236 71,448
3,700 5,039 9,577 9,999 10,568 8,992
1,596 2,097 2,301 2,513 2,345 3,189
******
******
******
69.65%65.86%61.81%59.82%59.70%54.72%
86.36%91.03%85.44%86.21%83.52%84.00%
22,104 22,212 22,417 22,599 21,398 21,731
Trinity River Trinity River Trinity River Trinity River Trinity River Trinity River
12.01 12.58 12.70 11.11 11.55 11.61
5.14 4.26 4.64 4.07 4.23 5.41
0.60 0.53 2.13 0.19 0.58 0.48
20.92 18.55 17.11 16.69 18.71 17.37
21,241 21,316 21,513 21,705 20,553 20,887
9.53 12.23 10.44 13.28 13.07 11.99
3.48 4.460 3.81 4.75 4.77 4.34
35.39 40.16 35.95 56.06 55.49 41.2
Fiscal Year
City of Baytown 331 FY19 Adopted Budget
2008 2009 2010 2011
Function
Police:
Stations 3 5 5 3
Patrol units 75 78 83 83
Fire stations 5 5 5 6
Other public works:
Streets (miles)404 408 408 409
Streetlights 4,481 4,921 4,726 4,641
Parks and recreation:
Parks 45 45 47 47
Parks acreage 985 985 1,084 1,084
Parks - developed 490 490 967 967
Parks - undeveloped 495 495 117 117
Swimming pools 1 1 - 1
Spraygrounds 1 1 1 2
Baseball/softball diamonds 21 22 22 22
Tennis courts 8 6 7 7
Community centers 1 1 1 1
Water parks - - 1 2
Quick soccer courts - - - -
Water:
Water mains (miles)362 362 378 383
Fire hydrants 1,737 1,780 1,810 1,860
System capacity (millions of gallons)26 MGD 26 MGD 26 MGD 26 MGD
Sewer:
Sanitary sewers (miles)352 352 365 366
Storm sewers (miles)173 173 173 169
Treatment plant capacity (millions of gallons)16.2 MGD 20.2 MGD 20.2 MGD 20.2 MGD
Data source: various City departments
City of Baytown, Texas
CAPITAL ASSET STATISTICS BY FUNCTION
Last Ten Fiscal Years
Fiscal Year
City of Baytown 332 FY19 Adopted Budget
2012 2013 2014 2015 2016 2017
3 3 3 3 3 3
87 87 93 94 100 100
6 6 7 7 8 8
429 429 431 447 468 471
4,728 5,098 4,911 5,124 5,443 5,504
47 47 50 50 52 53
1,084 1,084 1,151 1,151 1,290 1,292
967 967 972 972 1,120 1,122
117 117 179 179 179 170
- - - - - -
4 4 5 5 5 6
22 22 22 22 22 2
4 4 4 4 4 4
1 1 1 1 1 1
2 2 2 2 2 2
2 2 2 2 2 2
385 390 398 399 400 402
1,896 1,937 2,003 2,431 2,545 2,618
26 MGD 26 MGD 26 MGD 26MGD 26MGD 26MGD
367 372 377 382 384 400
172 173 174 175 180 183
20.2 MGD 20.2 MGD 24.2 MGD 24.2 MGD 24.2 MGD 24.2 MGD
Fiscal Year
City of Baytown 333 FY19 Adopted Budget
City of Baytown 334 FY19 Adopted Budget
CITY OF BAYTOWN
BUDGET GLOSSARY
The Annual Budget contains specialized and technical terminology that is unique to public finance and budgeting.
To assist the reader of the Annual Budget document in understanding these terms, a budget glossary has been
included in the document.
Accrual Basis. The basis of accounting under which transactions are recognized in the period benefited regardless
of the timing of related cash flows.
Accrued Expenses. Expenses incurred but not due until a later date.
Ad Valorem Taxes. (Current) All property (real, personal, mixed, tangible, intangible, annexations, additions, and
improvements to property) located within the taxing unit's jurisdiction, which are subject to taxation and
valued on January 1 of the current budget year. Each year, by ordinance, the City Council exempts taxes on
automobiles and other items from the tax levy. Following the final passage of the appropriations ordinance,
City Council sets the tax rate and levy for the fiscal year beginning October 1 and continuing through the
following September 30th.
Ad Valorem Taxes. (Delinquent) All taxes are due on receipt of bill and are delinquent if not paid before February
1 of the fiscal year in which it is imposed, except when the taxing unit postpones the delinquency date due
to late mail out of tax bills.
Ad Valorem Taxes. (Interest) A delinquent tax incurs interest of one (1%) percent of the amount of tax for the first
calendar month it is delinquent, plus one (1%) percent for each additional month or portion of the month the
tax remains unpaid.
Ad Valorem Taxes. (Penalty) A delinquent tax incurs a penalty of six (6%) percent of the amount of the tax for the
first calendar month it is delinquent, plus one (1%) percent for each additional month or portion of the
month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. However, the
delinquent tax on July 1 incurs a total penalty of twelve (12%) percent of the amount of the delinquent tax
without regard to the number of months the tax has been delinquent.
Administrative Transfer. An interfund transfer designed to recover expenditures incurred or conducted in behalf of
other funds.
Appropriation. A legal authorization granted by a legislative body to make expenditures and to incur obligations for
specific purposes.
Appropriation Ordinance. The official enactment by the City Council to establish legal authority for City officials
to obligate and expend resources.
Assessed Valuation. A value that is established for real or personal property for use as a basis for levying property
taxes. (Note: Property values are established by the Harris County Appraisal District.)
Asset. Property owned by the City for which a monetary value has been established.
Balanced Budget. A budget in which revenues equal or exceed expenditures.
Basis of Accounting. Refers to when revenues, expenses, expenditures and transfers are recognized and reported.
The budgetary basis accounting for all the funds is modified accrual. For GAAP purposes, the basis of
accounting is accrual for all Enterprise Funds and Internal Service Funds, while the modified accrual basis
is used for the General Fund and Special Revenue Funds.
Baytown Area Water Authority (BAWA). A water authority created by Texas Legislature to purchase and distribute
surface and/or underground supplies for the City and surrounding communities. The City accounts for
approximately 90% of BAWA's annual sales. BAWA is a component unit of the City of Baytown.
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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.
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Cash Management. The management of cash necessary to pay for government services while investing temporary cash
excesses in order to earn interest revenue. Cash management refers to the activities of forecasting the inflows
and outflows of cash, mobilizing cash to improve its availability for investment, establishing and maintaining
banking relationships, and investing funds in order to achieve the highest interest and return available for
temporary cash balances.
Central Services. Garage Fund. To account for the cost of operating and maintaining vehicles and other equipment used
by City departments. Service charges are billed to departments on a monthly basis to cover all expenses of the
fund.
Central Services. Warehouse Operations Fund. To account for the supplies, materials and fuel inventories and to take
advantage of volume purchasing. Inventories used are allocated respectively to departments on a monthly basis
to cover inventory cost.
Certificate of Obligation (CO). A debt instrument that is issued by the City and has the same legal status as a general
obligation bond. Proceeds from the issuance of the certificates may be used for construction of public works;
purchase of materials, supplies, equipment, machinery, builds, land, and right a ways for authorized needs and
purposes; or payment of contractual obligations for professional services. However, certificates of obligation are
not authorized by the voters.
Chambers County Appraisal District (CCAD). Responsible for local property tax appraisal and exemption
administration for Chambers County.
Contingency. A budgetary reserve set aside for emergencies or unforeseen expenditures.
Cost. (1) The amount of money or other consideration exchanged for property or services. (2) Expense.
Cost Accounting. That method of accounting, which provides for assembling and recording of all the elements of cost
incurred to accomplish a purpose, to carry on an activity or operations, or to complete a unit of work or a specific
job.
Crime Control and Prevention District (CCPD). On May 14, 2011, citizens voted to continue the Baytown Crime
Control and Prevention District dedicated to crime reduction programs and the adoption of a local sales and use
tax at a rate of one-eighth of one percent (1/8%).
Current Taxes. Taxes that are levied and due within one year.
Debt Services. The City's obligation to pay the principal and interest of all bonds and other debt instruments according to
a pre-determined payment schedule.
Deficit. (1) The excess of the liabilities of a fund over its assets. (2) The excess of expenditures over revenues during an
accounting period; or, in the case of proprietary funds, the excess of expense over income during an accounting
period.
Delinquent Taxes. Taxes that remains unpaid on and after the date on which a penalty for non-payment is attached.
Department. An administrative segment of the City, which indicates management responsibility for an operation, or a
group of related activities within a functional area. Departments are the basic units of the budget.
Depreciation. The process of estimating and recording the lost usefulness, expired useful life or diminution of service
from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the fixed asset's
lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life.
Encumbrances. Commitments related to unperformed (executory) contracts for goods or services.
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Enterprise Fund. A fund established to account for operations (a) that are financed and operated in a manner similar to
private business enterprises--where the intent of the governing body is that the costs (expenses, including
depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered
primarily through user charges; or (b) where the governing body has decided that periodic determination of
revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy,
management control, accountability, or other purposes. Examples of Enterprise Funds are water, sewer, and
sanitation, utilities, Bayland Island and Baytown Area Water Authority.
Expenditure. The outflow of funds paid or to be paid for an asset or goods and services obtained regardless of when the
expense is actually paid. This term applies to all funds. Note: An encumbrance is not expenditure. An
encumbrance reserves funds to be expended.
Expenses. Charges incurred (whether paid immediately or unpaid) for operation, maintenance, interest and other charges.
Fire Control, Prevention and Emergency Medical Services District (FCPEMSD). On May 14, 2011, citizens voted to
continue the Baytown Fire Control, Prevention, and Emergency Medical Services District dedicated to fire safety
and emergency medical services and the adoption of a local sales and use tax at a rate of one-eighth of one
percent (1/8%).
Fiscal Year. The time period designated by the City which is signifying the beginning and ending period for recording
financial transactions. The City of Baytown has specified October 1 to September 30 as its fiscal year.
Fixed Assets. Assets of a long-term character which are intended to continue to be held or used, such as land, buildings,
improvements other than buildings, machinery and equipment.
Franchise Tax. A charge paid for the use of City streets and public right of way and is in lieu of all other municipal
charges, fees, street rentals, pipe taxes or rentals, easement or other like franchise taxes, inspections fees, and/or
charges of every kind except only Ad Valorem and special assessment taxes for public improvements (e.g., gas,
telephone, and cable tv).
Full-Time Equivalent (FTE). Full-time position.
Fund. An accounting entity that has a set of self-balancing accounts and records all financial transactions for specific
activities or government functions. Eight commonly used funds in public accounting are: general fund, special
revenue funds, debt service funds, capital project funds, enterprise funds, trust and agency funds, internal service
funds and special assessment funds.
Fund Balance. For Governmental Funds, fund balance is the difference between assets over liabilities. Also known as
surplus funds.
Furniture & Equipment < $5,000. The purchase of furniture or equipment less than $5,000.
General Debt Service Fund. A fund established to account for the City's obligation to pay the principal and interest of all
bonds and other debt instruments according to a pre-determined payment schedule.
General Fund. The fund used to account for all financial resources except those required to be accounted for in another
fund.
General Obligation (GO) Bonds. Bonds that finance a variety of public projects such as streets, buildings, and
improvements. The repayment of these bonds is usually made from property taxes and is backed by the full faith
and credit of the issuing government.
Generally Accepted Accounting Principles (GAAP). Uniform minimum standards of and guidelines to financial
accounting and reporting. They govern the form and content of the basic financial statements of an entity. They
encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a
particular time. They include not only broad guidelines of general application, but also detailed practices and
procedures. They provide a standard by which to measure financial presentations.
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Goals. A purpose or benefit the department plans to provide to the community and/or organizations. Goals identify the
end result the organization desires to achieve with its activities. Some of the goals are ongoing and may not be
achieved in one year.
Governmental Funds. Funds through which most governmental functions of the City are financed. The acquisition, use
and balances of the City's expendable financial resources and the related liabilities (except those accounted for in
Proprietary Funds) are accounted for in the Governmental Funds.
Grants. Contributions or gifts of cash or other assets from another government to be used or expended for a specified
purpose, activity, or facility.
Harris County Appraisal District (HCAD). Responsible for local property tax appraisal and exemption administration
for nearly 500 jurisdictions (taxing units) in America’s third most populous county, Harris County.
Hotel/Motel Fund. Fund to account for the accumulation of resources from the Hotel/Motel Tax assessment levied by the
City. These monies are to be spent to promote the progress, development or growth of the City within the
guidelines set forth on disposition of revenues collected under the authority of the Texas Hotel Occupancy Tax
Act (Article 1269; Vernon's Texas Civil Statutes.)
Hotel/Motel Occupancy Tax (HOT). A tax levied upon the cost of occupancy of any room or space furnished by any
hotel where such costs of occupancy are at the rate of two ($2.00) dollars or more per day. The law authorizes a
room tax of not more than seven (7%) percent of the consideration paid by the occupant of such room to the
hotel.
Hybrid Zero - Based/Program-Oriented Budgeting. The City of Baytown’s budget process combines a method of zero-
based budgeting in which all expenditures must be justified each new fiscal year and a program-oriented method
of budgeting expenditures to meet programmatic objectives.
Income. A term used in proprietary fund type accounting to represent (1) revenues or (2) the excess of revenue over
expenses.
Industrial District Agreement (IDA). An agreement the City enters into with industries located within its extraterritorial
jurisdiction. The contracts specify payments to be made to the City in lieu of ad valorem taxes in exchange for
limited immunity from annexation of specific properties during the seven-year terms of the agreements.
Intergovernmental Revenue. Contributions received from the State and Federal Government in the form of grants and
shared revenues.
Internal Service Fund. Funds used to account for the financing of goods or services provided by one department to
another department on a cost reimbursement basis, for example, the Garage Fund.
Investments. Securities held for the production of revenues in the form of interest or lease payments.
Levy. (Verb) To impose taxes, special assessments, or service charges for the support of governmental activities. (Noun)
The total amount of taxes, special assessments, or service charges imposed by a government.
Long-Term Debt. Debt with a maturity of more than one year after the date of issuance.
Miscellaneous Funds. Funds used to account for miscellaneous special revenue sources, which are required to finance
specific activities.
Mixed Beverage Tax. A tax rate of ten (10%) percent imposed on the gross receipt of a Licensee for the sale,
preparation, or service of mixed beverages or from the sale of ice or non-alcoholic beverages and consumed on
the premises of the permittee.
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Modified Accrual Basis. The accrual basis of accounting adapted to the governmental fund type spending measurement
focus. Under it, revenues are recognized when they become both measurable and available to finance
expenditures of the current period. Expenditures are recognized when the related fund liability is incurred except
for (1) inventories of materials and supplies which may be considered expenditures either when purchased or
when used; (2) prepaid insurance and similar items which need not be reported; (3) accumulated unpaid vacation,
sick pay, and other employee benefit amounts which need not be recognized in the current period, but for which
larger-than- normal accumulations must be disclosed in the notes to the financial statements; and (4) principal
and interest on long-term debt which are generally recognized when due.
Municipal Development District (MDD). On May 5, 2001, in the general election, the citizens of the City of Baytown
voted to authorize the creation of the Baytown Municipal Development District and the imposition of a sales and
use tax at the rate of one-half of one percent for the purpose of financing economic development projects that
provide economic benefit and diversify the economic base of the community.
Object Code. Expenditure classification according to the types of items purchased or services obtained; for example,
personal services, supplies, maintenance and capital.
Objectives. Quantifiable steps toward accomplishing the stated goals. Each will have a specific time frame or measurable
achievement. Objectives should be reached or completed within the fiscal year.
Operating Budget. Plans of current expenditures and the proposed means of financing them. The annual operating
budget (or, in the case of some state governments, the biennial operating budget) is the primary means by which
most of the financing acquisition, spending, and service delivery activities of a government are controlled. The
use of annual operating budgets is usually required by law. Even where not required by law, however, annual
operating budgets are essential to sound financial management and should be adopted by every government.
Operating Expenses. Proprietary fund expenses which are directly related to the fund's primary service activities.
Operating Grants. Grants which the grantor to operating purposes restricts or which may be used for either capital or
operating purposes at the discretion of the grantee.
Operating Income. The excess of proprietary fund operating revenues over operating expenses.
Operating Revenues. Proprietary fund revenues, which are directly related to the fund's primary service activities. They
consist primarily of user charges for services.
Operating Transfers. All interfund transfers other than residual equity transfers.
Ordinance. A formal legislative enactment by the governing board of a municipality. If it is not in conflict with any
higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law within
the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is
that the latter requires less legal formality and has a lower legal status. Ordinarily, the statutes or charter will
specify or imply those legislative actions, which must be by ordinance and those, which may be by resolution.
Revenue raising measures, such as the imposition of taxes, special assessments and service charges, universally
require ordinances.
Other Financing Sources. Governmental fund general long-term debt proceeds, operating transfers out, and material
proceeds of fixed asset dispositions. Such amounts are classified separately from revenues.
Overlapping Debt. The proportionate share of the debts of local governments located wholly or in part within the limits
of the reporting government, which must be borne by property within each government.
Performance Measures. Specific quantitative and qualitative measures of work performed as an objective of the
department.
Personnel Costs. Costs related to compensating employees, including salaries, wages, insurance, payroll taxes and
retirement contributions.
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Productivity Measures. Criteria used to reflect how well a program is performing its activities to meet the needs of the
public and the organization. They should measure productivity, effectiveness, efficiency or the impact of a
service provided. While activity measures indicate "how much" activity the division/department is performing,
productivity measures identify "how well" the division/department is performing.
Program Description. Describe the nature of service delivery provided at this level of funding. It clearly explains how
service delivery will be different from the prior budget year.
Program Goals. Describes the purpose or benefit the division/department plans to provide to the community and/or
organizations it serves. Goals identify the end result the division/department desires to achieve with its activities.
Goals are often ongoing and may not be achieved in one year.
Program Objectives. Quantifiable steps toward accomplishing stated goals having a specific time frame or measurable
achievement. Objectives should be able to be reached or completed within the current fiscal year. Objective
statements are not required for every activity performed, but should focus on the major steps necessary for
achieving established goals.
Property Tax. Taxes levied on both real and personal property according to the property's valuation and the tax rate.
Proprietary Funds. Funds accounted for on a flow of economic resources measurement focus. The accounting
objectives are a determination of net income, financial position and changes in cash flow. All assets and
liabilities associated with a Proprietary Fund's activities are included on its balance sheet. Proprietary Fund
equity is segregated into contributed capital and retained earnings.
Reserve. An account to use to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is,
therefore, not available for general appropriation.
Reserve for Encumbrances. An account used to set aside a portion of fund balance for obligations from the previous
fiscal year.
Residual Equity Transfers. Non-recurring or non-routine transfers of equity between funds.
Resolution. A special or temporary order of a legislative body requiring less legal formality than an ordinance or statute.
Revenue Bonds. Bonds whose principal and interest are payable exclusively from earnings of an Enterprise Fund.
Revenues. (1) Increases in government fund type net current assets from other than expenditure refunds and residual
equity transfers. Under NCGA Statement 1, general long-term debt proceeds and operating transfers in are
classified as "other financing sources" rather than revenues. (2) Increases in proprietary fund type net total assets
from other than expense refunds, capital contributions, and residual equity transfers. Under NCGA Statement 1,
operating transfers in are classified separately from revenues.
Risk Management Fund. To account for the operation of a self-insured retention fund for health services for all City
employees and that relate to workers’ compensation claims. Claims are primarily administered by an outside
agency.
Sales Tax. A general "sales tax" is levied on persons and businesses selling merchandise or services in the city limits on a
retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this
tax are for the use and benefit of the City.
Sanitation Fund. Fund used to account for the provision of services to the residents of the City. All activities necessary
to provide such services are accounted for in the fund, including, but not limited to, administration, operations,
maintenance, and financing and related debt service.
Special Revenue Funds. Funds which account for revenues from specific taxes or other revenue sources which by law, or
other agreement such as a Trust, are designated to finance particular functions or activities of government and
which, therefore, cannot be diverted to other uses.
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Storm Water Utility Fund. The Clean Water Act (CWA) was enacted in 1972 to protect surface waters, such as lakes,
rivers, and coastal areas. National Pollutant Discharge Elimination System (NPDES) permits were introduced to
increase accountability for protecting water quality. This required industrial and municipal wastewater
dischargers of pollutants into the waters of the US from a point source to obtain a NPDES permit. The final
Phase II regulations that affect smaller communities, such as Baytown, were signed in October 1999. Small
municipal separate storm sewer systems (MS4s) programs, such as Baytown’s, are required to participate. These
MS4 programs should be developed and implemented in phases over the next five years. An advance from the
General Fund to provide funds for start-up costs associated with the program was provided in 2003. First year
costs included funding for a storm water utility feasibility study. Future funding is proposed from developing
storm water utility fees to provide a dedicated funding source for the program. The Texas Legislature provided
the procedures necessary to establish a storm water utility fee in Chapter 402 of the Local Government Code.
Cities were required to file an application for a permit from the Texas Commission on Environmental Quality by
December 2003.
Street Maintenance Tax. In 2001 the Texas Legislature passed House Bill 445, which allows cities to raise their local
sales tax rate by 0.25 percent if the funds are dedicated to street maintenance and repair. On May 15, 2004, in
the general election, the citizens of the City of Baytown voted to authorize the imposition of a street maintenance
sales tax. This sales tax must be reapproved every four years by voters or it will expire. In November 2011,
reauthorized early due to Senate Bill100, Baytown citizens overwhelmingly reapproved the sales tax in order to
continue this beneficial program. This fund will account for the revenues collected from this sales tax and may
only be used to maintain and repair municipal streets that exist when the tax is adopted.
Tax Increment Reinvestment Zone (TIRZ). A financing tool created by the state legislative to promote, develop,
encourage and maintain housing, educational facilities, employment, commerce and economic development in
the City.
Tax Levy. The total amount to be raised by general property taxes for operating and debt service purposes.
Tax Rate. The amount of tax stated in terms of a unit of the tax base, for example, $.50 per $100 (one hundred dollars)
assessed valuation of taxable property.
Tax Rate Limit. The maximum rate at which a government may levy a tax. The limit may apply to taxes raised for a
particular purpose, or to taxes imposed for all purposes, and may apply to a single government, to a class of
governments, or to all governments operating in a particular area. Overall tax rate limits usually restrict levies
for all purposes and of all governments, state and local, having jurisdiction in a given area.
Tax Roll. The official list showing the amount of taxes levied against each taxpayer or property. Frequently, the tax roll
and the assessment roll are combined, but even in these cases the two can be distinguished.
Taxes. Compulsory charges levied by a government for the purpose of financing services performed for the common
benefit. This term does not include specific charges made against particular persons or property for current or
permanent benefits such as special assessments. Neither does the term include charges for services rendered only
to those paying such charges as, for example, sewer service charges.
Technical Adjustments. Represents adjustments made by the City Council to the Proposed Budget for the Final Adopted
Budget.
Texas Commission on Environmental Quality (TCEQ). The environmental agency for the State of Texas.
Transfers In/Out. Amounts transferred from one fund to another to assist in financing the services of the recipient fund.
Transmittal Letter. A general discussion of the proposed budget presented in writing as a part of the budget document.
The transmittal letter explains the principal budget issues and presents the recommendations made by the City
Manager.
Unencumbered Balance. The amount of an appropriation that is neither expended nor encumbered. It is essentially the
amount of money still available for future purchases.
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Unreserved Fund Balance. The portion of a fund’s balance that is not restricted for a specific purpose and is available
for general appropriation.
Water and Sewer Fund. Fund used to account for the rendering of water and sewer services to the residents of the City.
Activities of the fund include the administration, operation and maintenance of the water and sewer system, and
billing and collection activities. The fund also accounts for the accumulation of resources for, and the payment
of, long-term debt principal and interest for revenue bonds and obligations under capital leases. All costs are
financed through charges made to utility customers with rates reviewed regularly and adjusted if necessary to
ensure the integrity of the fund.
Water and Wastewater Interest and Sinking (WWIS) Fund. A fund established to account for the City's obligation to
pay the principal and interest of all bonds and other debt instruments according to a pre-determined payment
schedule.
Working Capital. The amount by which total current assets exceed total current liabilities.
Workload Measures. Reflects major activities of the division/department. They indicate the amount of work that has
been done in the past and projected workload levels for the current and next years. Workload measures should
be able to be tracked with a reasonable amount of time and effort.
City of Baytown 343 FY19 Adopted Budget
City of Baytown 344 FY19 Adopted Budget
ORDINANCE NO. 13,826
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS, ADOPTING A BUDGET FOR THE ENSUING FISCAL YEAR,
BEGINNING OCTOBER 1, 2018, AND ENDING SEPTEMBER 30, 2019, 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, 2018, and ending September 30, 2019, 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 aftercertain 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, 2018, and
ending September 30, 2019, 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, 2018, and ending September 30, 2019.
Section 2: That the sum of ONE HUNDRED EIGHT MILLION TWO HUNDRED
FIFTY-SIX THOUSAND FIVE HUNDRED THIRTY-NINE AND NO/100 DOLLARS
108,256,539.00) is hereby appropriated out of the General Fund for the payment of Operating
Expenses and Capital Outlay of the City Government.
Section 3: That the sum of TWENTY-TWO MILLION ONE HUNDRED NINETY
THOUSAND THIRTY-EIGHT AND NO/100 DOLLARS ($22,190,038. 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 SIX MILLION SIX HUNDRED THIRTY-TWO
THOUSAND FOUR HUNDRED NINETY AND N0/100 DOLLARS ($6,632,490.00) is hereby
City of Baytown 345 FY19 Adopted Budget
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 FOUR MILLION FOUR HUNDRED THREE THOUSAND
TWO AND NO. 100 DOLLARS ($4,403,002.00) 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 MILLION NINE HUNDRED TWENTY
THOUSAND TWENTY-SEVEN AND N011 00 DOLLARS ($40,920,027.00) is hereby appropriated
out of the Water and Sewer Fund for Operating Expenses and Capital Outlay Costs.
Section 7: That the sum of SEVEN MILLION SIX HUNDRED NINE THOUSAND
FOUR HUNDRED FIFTY-SEVEN AND NO/100 DOLLARS ($7,609,457.00) 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 SIX MILLION NINE HUNDRED SEVENTY-TWO
THOUSAND FOUR HUNDRED TWENTY-SIX AND NO/100 DOLLARS ($6,972,426.00) 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 TWO MILLION EIGHT HUNDRED SEVENTY-FIVE
THOUSAND FOUR HUNDRED NINETY-THREE AND NO/100 DOLLARS ($2,875,493.00) 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 FOUR THOUSAND
FIVE HUNDRED SIXTY-SEVEN AND NO/100 DOLLARS ($2,304,567.00) 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 EIGHTY-SEVEN THOUSAND EIGHT
HUNDRED THIRTY-SIX AND NO/100 DOLLARS ($287,836.00) is hereby appropriated out ofthe
Warehouse Operations Fund for the Operating Expenses and Capital Outlay for Central Warehouse
Activities.
Section 12: That the City Manager is hereby authorized to transfer any unencumbered
appropriation balance or portion thereof between general classifications of expenditures within an
office, department or agency, in accordance with Section 68 of the Charter.
Section 13: That the City Manager shall have the authority to increase a department's line
item budget by the amount equal to outstanding purchase orders as of September 30, 2018, to be
appropriated out of the Fund Balance.
City of Baytown 346 FY19 Adopted Budget
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 of tl>City Council of the City
of Baytown this the 9t' day of August, 2018. /
ATTEST:
APPROVED AS TO FORM:
R:\Karen\Files\City CouncihOrdinances\201 Mugust 91Ordinance - Adopt City Budget.doc
DONCARLOS, Mayor
City of Baytown 347 FY19 Adopted Budget
ORDINANCE NO. 13,864
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, 2019, 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 $0.457643 per $100 valuation for maintenance and
operations together with the proposed tax rate of $0.354387 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 30,2019; 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, 2019, an ad valorem tax rate of $0.457643 for each ONE HUNDRED
AND N0/100 DOLLARS ($100.00) of assessed value of property located within the city limits of the
City of Baytown on January 1, 2018, 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 $0.457643, 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 NO/100 DOLLARS ($100.00) worth of property located within the city limits of the City of
Baytown on January 1, 2018, 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, 2019, an ad valorem tax rate of $0.354387 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, 2018, made taxable by law, which said taxes, when collected, shall be
City of Baytown 348 FY19 Adopted Budget
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 $0.354387, 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, 2018, 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. A
INTRODUCED, READ and PASSED by the affirmative vote of t City Council of the City of
Baytown this the 13'' day of September, 2018.
A T:
L TICIA BRYSCH, City 1(
APPROVED AS TO FORM:
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COBFS01'•LegallXaren.Files•.City Council\Ordinances\2018\September 13\FixTaxRate4GenemIFundMaintenance&Ops&DebtService2018.doc
City of Baytown 349 FY19 Adopted Budget
City of Baytown 350 FY19 Adopted Budget
CITY OF BAYTOWN
2401 Market Street
P.O. Box 424
Baytown, Texas 77522-0424
www.baytown.org