AnnualFiscalBudgetYear2023
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FY 2023 FY 2022
No New Revenue Maintenance & Operations Tax Rate: $0.4870/100 $0.4983/100
Tax Rate Comparison
Property Tax Rate: $0.5850/100 $0.6300/100
AGAINST: John R. Holmes, Sr.
Statutorily Required Cover Page September 13, 2022
PropertyABSENT:
This budget will raise more revenue from property taxes than last year's budget by an amount of $1,093,189, which is a 11.25 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $388,531.
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Voter Approval Tax Rate: $0.6196/100 $0.6377/100
Debt Rate: $0.0770/100 $0.0834/100
No New Revenue Tax Rate: $0.5594/100 $0.5910/100
FOR: Wayne Carpenter, Mayor Craig Pearson David K. Leigh, Mayor Pro Tem Daniel Bucher Dan Kirkley StephanieO’Banion
The members of the governing body voted on the budget as follows:
City of Belton, Texas Fiscal Year 2023
Total debt obligation for City of Belton, Texas secured by property taxes: $9,656,725
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ADOPTED
John R. Holmes, Sr., Councilmember Dan Kirkley, Councilmember Craig Pearson, Councilmember Daniel Bucher, Councilmember Stephanie O’Banion, Councilmember
OCTOBER 1, 2022 – SEPTEMBER 30, 2023
Wayne Carpenter, Mayor David K. Leigh, Mayor Pro Tem
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CITY OF BELTON, TEXAS ANNUAL BUDGET
ON SEPTEMBER 13, 2022
THE MAYOR AND CITY COUNCIL
Sam A. Listi City Manager
FISCAL YEAR 2023
This budget will raise more total property taxes than last year’s budget by $1,093,189 or 11.25%, and of that amount $388,531 is tax revenue to be raised from new property added to the tax roll this year.
Director of Public Works/Parks & Recreation
FY 2023 ANNUAL BUDGET
CITY OFFICIALS
Director of Finance Kim Kroll
Michael Rodgers
Robert Van Til
Paul Romer
Cynthia Hernandez
Public Information Officer
Director of Information Technology
Judy Garrett
Amanda Cox Christina Sparks Senior Accountant Senior Accountant
Executive Director of Economic Development
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PREPARED BY
Gene Ellis
CITY OF BELTON, TEXAS
Director of Library
William Michael Rodgers, CPA Megan Odiorne, CGFO Director of Finance Senior Accountant
City Manager
John Messer City Attorney
Amy Casey City Clerk
Matt Bates
Retail Development Coordinator
Visit us www.beltontexas.gov@
Director of Human Resources
Sam A. Listi
Assistant City Manager/Police Chief Jonathon Fontenot Fire Chief
Chris Brown
Director of Planning Charlotte Walker
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Belton, Texas for its annual budget for the fiscal year beginning October 1, 2021. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operations guide and as a communications device.
This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award.
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Table of Contents
Expenditures by Department …………………………………………………………………………0 110
Distribution of Revenues …………………………………………………………………………… 0 101
Comparative Schedule of City-Wide Resources and Expenditures ………………………….. 0 96 00
Budget Process …………………………………………………………………………………… 0 42
Overview / Organizational Structure ……………………………………………………………… 0 97
City of Belton Strategic Plan …………………………………………………………………………0 43
Elected and Appointed Officials …………………………………………………………………… 0 28
Annual Budget Cover Page …………………………………………………................ 0 5
Financial and Budget Policies …………………………………………………………………… 0 36
Budget and Tax Calendar ……………………………………………………………………………0 40
City Officials ………………………………………………………………………………………… 0 6
Statement of Fund Balance ……………………………………………………………………… 0 98
Budget Message …………………………………………………………………………………… 0 15
Statutorily Required Cover Page …........................................................................................ 0 3
Capital Expenditures ……………………………………………………………………………… 0 94
Revenue Trend ……………………………………………………………………………………… 0 100
Organization Chart ……………………………………………………………………………………0 84
Budgeted Personnel History …………………………………………………………………………0 87
Fund Structure ……………………………………………………………………………………… 0 82
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Budgeted Personnel Summary …………………………………………………………………… 0 86
Introduction to the Budget Document ………………………………………………………………0 12
Major Revenue Sources ………………………………………………………………………………0 102
Department and Division Expenditure Summary ……………………………………………… 0 111
Consolidated Statement of Fund Balance …………………………………………………………0 92
Revenue Detail ……………………………………………………………………………………… 0 108
Government Finance Officers Association Distinguished Budget Presentation Award .......... 0 7
A Historical Perspective ………………………………………………………………………………0 26
General Fund Overview 00
City-Wide Budget Summary History …………………………..………………………………… 0 95
Recap ………………………………………………………………………………………………… 0 99
Expenditure Category Summary ……………………………………………………………………0 113
Line Item Expense Detail ………………………………………………………………………… 0 114 General Fund Long-Term Forecast …………………………………………………………………0 118 00
Introduction
City-Wide Budget Summary …………………………..…………………………………………… 0 90
City Information ……………………………………………………………………………………… 0 34
Table of Contents …………………………………………………………………………………… 0 8
Police - Special Operations ………………………………………………………………………… 0 138
Parks & Recreation - Facilities ……………………………………………………………………… 0 154
General Fund Expenditure Detail
00
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Information Technology ………………………………………………………………………………0 148
Police - Administration ……………………………………………………………………………… 0 134
Table of Contents
Police - Code Compliance ………………………………………………………………………… 0 140
Streets ……………………………………………………………………………………………… 0 150
City Council ………………………………………………………………………………………… 0 120
Parks & Recreation - Community Center ………………………………………………………… 0 158
City Manager's Office ……………………………………………………………………………… 0 122
Statement of Fund Balance ……………………………………………………………………… 0 180 Revenue Detail ……………………………………………………………………………………… 0 181
Parks & Recreation - Recreation …………………………………………………………………… 0 160
Inspections …………………………………………………………………………………………… 0 164
Library ……………………………………………………………………………………………… 0 166
Solid Waste ………………………………………………………………………………………… 0 170
Retail Development ………………………………………………………………………………… 0 126
Overview ……………………………………………………………………………………………… 0 179
Expenditures ………………………………………………………………………………………… 0 182 Amortization Summary (All Obligations) ……………………………………………………………0 183 Amortization Schedules …………………………………………………………………………… 0 184 00
Public Information …………………………………………………………………………………… 0 124
Planning ……………………………………………………………………………………………… 0 162
Human Resources …………………………………………………………………………………… 0 130
Finance ……………………………………………………………………………………………… 0 128
Police - Patrol ……………………………………………………………………………………… 0 136
Building Maintenance ……………………………………………………………………………… 0 174 Engineering ………………………………………………………………………………………… 0 176 00
Fleet Maintenance ………………………………………………………………………………… 0 172
Municipal Court ……………………………………………………………………………………… 0 132
Fire - Suppression …………………………………………………………………………………… 0 142
Other Costs ………………………………………………………………………………………… 0 168
Debt Service Fund 00
Fire - EMS …………………………………………………………………………………………… 0 146
Enterprise Funds 00
Overview / Statement of Fund Balance …………………………………………………… 0 195 Revenue Trend …………………………………………………………………………………0 196 Revenue Detail ……………………………………………………………………………… 0 197
Table of Contents
TIRZ Fund 0
Overview ……………………………………………………………………………………… 0 203
Division Summary …………………………………………………………………………… 0 209 Expense Category Summary ……………………………………………………………… 0 210 Line Item Detail …………………………………………………………………………………0 211
Distribution of Revenues …………………………………………………………………… 0 207 Revenue Detail ……………………………………………………………………………… 0 208
Special Revenue Funds
Water ………………………………………………………………………………………… 0 220
Statement of Fund Balance ………………………………………………………………… 0 204 Recap ………………………………………………………………………………………… 0 205 Revenue Trend ……………………………………………………………………………… 0 206
Amortization Summary (All Obligations) ………………………………………………… 0 230 Amortization Schedules ……………………………………………………………………… 0 231
Drainage Fund 0
00
Hotel/Motel Tax Fund 0
Utility Finance ………………………………………………………………………………… 0 218
Overview / Statement of Fund Balance …………………………………………………… 0 237 Revenue Trend ……………………………………………………………………………… 0 238 Revenue Detail ……………………………………………………………………………… 0 239 Expense Category Summary ……………………………………………………………… 0 240 Expenses …………………………………………………………………………………… 0 242 Amortization Summary (All Obligations) …………………………………………………… 0 245 Amortization Schedules …………………………………………………………………… 0 246 Long-Term Forecast ……………………………………………………………………………0 247
00 Page 10
Utility Administration ………………………………………………………………………… 0 214
Amortization Summary (All Obligations) …………………………………………………… 0 200 Amortization Schedules …………………………………………………………………… 0 201 00
Overview / Statement of Fund Balance …………………………………………………… 0 191 Revenue Detail ……………………………………………………………………………… 0 192 Expenditures ………………………………………………………………………………… 0 193 0
Expenditure Category Summary …………………………………………………………… 0 198 Expenditures ………………………………………………………………………………… 0 199
Water & Sewer Fund 0
Sewer - Collection ………………………………………………………………………………0 224
Sewer - Lift Stations ………………………………………………………………………… 0 226 Other Costs …………………………………………………………………………………… 0 228
Long-Term Forecast ………………………………………………………………………… 0 236 0
Information
Economic Development Corporation 00
Economic Development Corporation Fund 0 Overview …................................................................................................................... 0 311 Statement of Fund Balance …....................................................................................... 0 312 Revenue Trend ….......................................................................................................... 0 313 Revenue Detail ….......................................................................................................... 0 314 Expenditure Category Summary …............................................................................... 0 315 Expenditures ….............................................................................................................. 0 316 00 Appendix 00 City and Area Demographics ….............................................................................................. 0 321 Budget Adoption Ordinance …................................................................................................ 0 330 Tax Rate Adoption Ordinance …............................................................................................. 0 333 Tax Rate Calculation Worksheet …........................................................................................ 0 334 Budget Glossary …................................................................................................................. 0 343 Acronyms …............................................................................................................................ 0 350 Page 11
Table of Contents
Service Funds 00
00 Overview …............................................................................................................................. 0 261 Projects Summaries - General Government Projects …......................................................... 0 264 Projects Summaries - Utility Projects ….................................................................................. 0 265 Projects Detail - General Government Projects ….................................................................. 0 266 Projects Detail - Utility Projects …........................................................................................... 0 288 00
Building (CIP)
Technology Fund 0 Overview / Statement of Fund Balance …..................................................................... 0 249 Revenue Detail ….......................................................................................................... 0 250 Expense Category Summary ….................................................................................... 0 251 Expenses …................................................................................................................... 0 252 0
Belton
Belton
Internal
Maintenance Fund 0 Overview / Statement of Fund Balance …..................................................................... 0 255 Revenue Detail ….......................................................................................................... 0 256 Expense Category Summary …..................................................................................... 0 257 Expenses …................................................................................................................... 0 258 00 Capital Improvements Program
Introduction to the Budget Document
Financial Plan to provide revenue and expenditure information by fund, department, division, category, and account;
Policy Document to describe financial and operating policies, goals, and priorities for the organization;
ThisPolicieshistory.section includes the City’s financial management policies.
Debt Service Fund
General Fund Overview
General Fund
Communications Device to provide information on planning processes, budgetary trends, and integration of the operating and capital budgets
This section provides strategic, operational, performance, and budgetary information for each of the City’s divisions within the General Fund. Each division’s operating budget includes a description of the division; goals and action items with their relationship to the overall City goals; workload and performance measures; significant changes for the upcoming budget year; and a personnel summary. Expenditure budgets for each division are detailed by account.
Operating Budgets
ThisIntroductionsection includes the City Manager’s Budget Message which addresses major policies and key issues that impacted the development of the Annual Budget. This section also contains information about the City, the City of Belton Strategic Plan, a budget calendar, fund structure, organization chart, and employee count
Budget Summaries
This section describes and analyzes the General Fund using a combination of narrative, tables, and graphs to highlight key aspects of the budget including revenues, expenditures, and fund balance. A brief description is given of the sources, trends and assumptions made for major revenues. Expenditure information is detailed by division, category and account.
The City of Belton Annual Budget provides citizens, staff, and other readers with detailed information about the City’s operations. The Annual Budget serves as a
Several consolidated schedules of all City funds are presented to give an overall perspective of the upcoming budget as well as historical, estimated and projected fund balances.
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Operations Guide to describe the goals and objectives for the fiscal year; the workload measures to track the activities performed; the performance measures to track progress on the goals and objectives; and the general workforce trends; and as a
Budget Overview and Summary Information
This section outlines the City’s tax-supported debt. Amortization schedules for all outstanding debt are provided.
Appendix
Nolan Creek Trail
This section contains supporting information, such as a chart of accounts, a glossary, a listing of acronyms, and Ordinances relating to the adoption of this budget and the property tax rate.
The operating budgets for the other funds of the City are presented in a manner similar to the General Fund. The overview page includes a description of the fund along with a fund balance history. Revenue and expenditure/expense budgets are detailed by account. Additional summaries are presented for the Water & Sewer Fund.
An overview of the Capital Improvements Program;
Operating Budgets for Other Funds
A narrative summary of projects;
A five-year plan detailing expected project expenditures, potential sources of funding, and possible future impacts on operating budgets resulting from additional O & M expenditures;
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The operating budget for the Belton Economic Development Corporation is presented in a similar fashion to the General Fund. The overview page includes a description of the fund followed by a fund balance history. Goals, action items, and significant changes to the budget along with workload measures and performance measures are highlighted in the mission statement. Revenue and expenditure budgets are detailed by account.
Belton Economic Development Corporation
This section presents the City’s plan for development for Fiscal Years 2023 - 2027. Components of this section include:
A summary of unobligated fund balances in capital projects funds.
Capital Improvements Program
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CORE PRINCIPLE: STRATEGIC PLAN IMPLEMENTATION
TO THE HONORABLE MAYOR, CITY COUNCIL, AND CITIZENS OF BELTON:
Implementation Balanced Budget Adequate Tax Rate Grant Funding Equipment Replacement Community Investment Street Maintenance Parks and Recreation Capital Projects Page 15
Core Budget Principles
City of Belton
Founded 1850
We are pleased to present the FY 2023 Annual Budget for the fiscal year that begins on October 1, 2022. This document represents the City’s financial plan and operations guide for the next fiscal year. It identifies issues confronting the community and provides a plan for serving our constituents. A discussion about the City’s vision and long-term strategic plan is also included. It takes a combined effort by City Council, management, and staff to allocate and deploy the City’s resources to meet the established goals while also maintaining sound financial policies. We will work diligently to administer this budget in a manner that provides exceptional service to the residents of Belton.
September 13, 2022
The Strategic Plan is the City’s primary planning document. It outlines the City’s vision and goals for the long term. There are seven goal categories: governance, public safety, quality of life, economic development, connectivity, parks/natural beauty, and service Plan
The budget revolves around several core principles that have been established by the City Council. These philosophies provide guidance for the development of the annual budget.
Strategic
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In addition to long-range planning, increasing development activity, and scheduling capital projects, the need to perform the day-to-day operations of municipal government remains. These operations include, among other things, maintaining city streets, repairing water and sewer lines, delivering vital police and fire services, maintaining park spaces, and providing library services. These operational duties must be performed within the constraints of limited resources. The City has adopted financial and budget policies that reinforce the principle that we must live within our means.
The City maintained a property tax rate of $0.6598 per $100 of taxable value from 2013 to 2020. The adopted tax rate was $0.6300 in both 2021 and 2022. With an acute awareness of the burden that property taxes place upon constituents, the City Council reduced the tax rate to $0.5850 in 2023.
Developing a sustainable annual budget
The FY 2023 Annual Budget is noteworthy as both revenues and expenditures increase significantly. A strong demand for housing, along with limited supply, continues to push property values higher. Consumer spending drives sales tax revenue to record levels in Belton. An American Rescue Plan Act grant provides one-time funding to address community needs. These growing revenues in FY 2023 provide the resources to fund several Strategic Plan priorities such as enhanced street maintenance, infrastructure rehabilitation, and employee compensation.
Adopting an adequate ad valorem tax rate
CORE PRINCIPLE: BALANCED BUDGET
The FY 2023 budget is oriented toward sustaining the City’s current operating levels while meeting the demands created by a growing population. A balanced approach of focusing on improving levels of service, while remaining fiscally conservative, served as the basis for this budget. The issues impacting achievement of this goal include:
Assessing staff workload, personnel, and compensation
Serving citizens’ needs
delivery. The Strategic Plan focuses on the City of Belton’s vision of being the “Community of Choice in Central Texas, Providing an Exceptional Quality of Life.”
Responsibly managing utility rates and fees to fund important capital projects
Recognizing available funding limitations
Each year, the Plan is reviewed, revised, and updated as needs and conditions dictate. The revised plan forms the framework upon which the budget is built. Performance of Strategic Plan initiatives is measured regularly during the year. Additionally, each department measures success and progress by tying both accomplishments for the prior year and goals for the upcoming year to the various Strategic Plan goals and tasks.
Seeking supplemental funding through grants.
To become a “quality of life” city, a municipality must provide ample opportunities for residents and visitors to retreat from the rigors of daily life by enjoying the outdoors. The City of Belton addressed this by creating a Parks and Recreation Strategic Master Plan. This visionary document guides the development of parks and recreation amenities within the city. Priorities over a ten-year period are recognized. Feasibility studies are prepared that predict usage of these facilities. The result of this master plan will be a parks system that is harmonious with its surroundings and enjoyed by all. The vision of City Council to purchase 85 acres of land as an addition to Heritage Park will be a major focus in FY 2023 as its development gets underway.
CORE PRINCIPLE: COMMUNITY INVESTMENT
The City implemented a capital equipment replacement plan in 2015 to provide for the replacement of vehicles and equipment based upon mileage, age, or maintenance costs. Money is set aside each year to ensure sufficient funding exists when the assets need to be replaced in the future. After refining the replacement plan in 2022, a three-year plan has been put into place to increase available funding.
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The City also seeks grant opportunities whenever possible to fund major capital projects. Grant funding allows the scope of projects to extend beyond that which may be achievable by the city alone. Efficiencies are gained when the work and cost can be shared among agencies. Examples include the Texas Parks & Wildlife grant for Heritage Park and the United States Department of Commerce Economic Development Administration grant to extend utilities to the former Rockwool Superfund site.
The City of Belton also implemented a five-year Capital Improvements Program (CIP). By identifying potential capital projects today, funds can be accumulated over time to meet future demand. The CIP includes an analysis of the timing of expenditures and the various sources of funding that may be available. The impact upon future operating budgets is also considered.
A strong, thriving community requires continual investment in its people, facilities, and infrastructure to deliver an exceptional quality of life. As an important goal in the Strategic Plan, the City of Belton implemented a street maintenance plan with the desire to sustainably fund it at a level of $500,000 per year. The plan should elevate the quality of streets and create long-term savings through the systematic use of preventive maintenance. The cost of maintenance and other corrective actions each year are analyzed and included in the annual budget. Street maintenance funding in FY 2023 will reach $1,000,000, far exceeding the level envisioned in the earlier Strategic Plan. Certainly, our increasing street inventory will encourage us to maintain that level of funding in the years to come.
The City has followed a policy of maintaining a reserve level of 30% of budgeted expenditures - plus the annual debt service for fund-supported borrowing - for the General Fund, Water & Sewer Fund, and the Drainage Fund. The minimum fund balance is 25%. This policy ensures that funds will be available in the event of emergencies, financial recessions, and other unforeseen circumstances. Below is a chart of the General Fund’s unassigned spendable balances for the past two years, an estimated balance for the fiscal year ending September 30, 2022, and the projected balance for the fiscal year ending September 30, 2023. Belton expects to remain in compliance for FY 2023 with an accumulated reserve level of 32% of budgeted expenditures.
$21,287,420
BEDC Fund 1,940,100 Total $43,046,420 Total $40,867,350
Debt Service Fund 1,210,150
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Hotel/Motel Tax Fund 288,600
Compared to the budget that was originally proposed on August 9, 2022, total resources and expenditures fell by $1,320,010 and $475,920, respectively. General Fund and TIRZ Fund revenues were reduced to reflect a lower tax rate. Water and Sewer Fund revenue and expenditures decreased due to the deferral of a major capital project. Other minor revisions were made prior to adoption to reflect carryover purchase orders and other expenditures that were not included in the proposed budget.
GENERAL FUND RESERVE LEVEL
Debt Service Fund 1,196,380
Hotel/Motel Tax Fund 168,180 TIRZ Fund 2,828,190
Water & Sewer Fund 12,137,280 Drainage Fund 582,100 Drainage 582,100 Information Technology 1,103,840 Information Technology 966,060 Building Maintenance 494,590 Building Maintenance 422,020 BEDC Fund 3,114,250
General Fund
FY 2023
FY 2023 BUDGET OVERVIEW
The FY 2023 Annual Budget includes total resources of $43,046,420 and expenditures of $40,867,350, including transfers and planned use of fund balance. For perspective, the adopted budget for FY 2022 contained resources of $36,383,280 and expenditures of $34,180,640. This message discusses the major issues, initiatives, and assumptions addressed in the budget.
General Fund $20,784,020
GENERAL FUND
TIRZ Fund 2,671,210 Water & Sewer Fund 12,137,280
The General Fund is the chief operating fund of the government. It is used to account for all current financial resources not required by law or administrative action to be reported in other designated funds. The primary governmental functions occurring within this fund are public safety, parks, library, streets, and general administrative operations.
Resources FY 2023
Expenditures
of Expenditures Accumulated Reserves Page 19
Property Tax
Sales Tax
2020 Actual2021 Actual2022 Estimate2023 Budget Reserves as a
Another large revenue source in the General Fund is the sales tax. The FY 2023 Annual Budget anticipates sales tax revenue to grow by ten percent to $6,113,840. The gain can be attributed to the ongoing expansion of the area economy as more consumers find Belton a great place to shop.
Thirty-seven percent of General Fund revenues are derived from property taxes. The Bell County Appraisal District reports that the taxable value of property located within the City of Belton has increased by eighteen percent to $1,848,103,326. Current property tax revenue of $7,834,360 is budgeted. The tax rate that will generate the amount reflected in the annual budget is $0.5850 per $100 of taxable valuation, a decrease of 4.5 cents from the prior year.
Total revenues for the General Fund in FY 2023 are $21,287,420, an increase of $3,817,220 or 21.8% from the adopted budget for the prior year. Revenues are derived from several sources. Foremost among these sources are property and sales taxes.
GENERAL FUND REVENUES
The tax rate is comprised of two components - the debt service portion that is dedicated to the payment of principal, interest, and fees on general obligation debt, and the maintenance and operation (M&O) portion which is utilized in the General Fund for general governmental purposes. The adopted rates for debt service and M&O are $0.0770 and $0.5080, respectively.
Other Revenues
Building and construction-related permits remain elevated as residential development within the City of Belton continues to flourish. Refuse collection and contract fees increase due to a rising customer count. Transfers from other funds grow by $1,653,120 to account for personnel cost allocations and the use of American Rescue Plan Act funding.
0.0% 10.0% 20.0% 30.0% 40.0% 50.0%
$4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 %
Transfers from the General Fund occur when additional funding for capital projects is needed, or when the City Council wants to designate funds to be used for a special purpose over a series of years. The FY 2023 Annual Budget includes transfers for future vehicle and equipment replacement.
GENERAL FUND EXPENDITURES
Permits
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General Fund Revenues Fund Expenditures
& Licenses 2% Court Fines & Fees 1% Charges for Service 13% Miscellaneous 1% Transfers 11%
General Fund expenditures in the FY 2023 Annual Budget total $20,784,020, increasing $3,313,820 over the FY 2022 adopted budget. Encompassing fifty-eight percent of the budget, charges within the personnel category rise by $1,627,040 to fully implement the recent compensation study and to recognize employees based upon their annual performance review. At twenty-three percent of General Fund expenditures, the increase in appropriations for services is primarily due to higher costs for refuse collection and internal service fund activity. The maintenance category includes $1,000,000 for contracted street maintenance.
Property Tax 37% Sales Tax Franchise29% & Other Taxes 6%
Personnel 58% Supplies 3% Maintenance 7% Services 23% Other Expenses 1% Transfers 7% General
This fund is used to accumulate a dedicated portion of property taxes for payment of the City’s general debt. Revenue from property tax collections is expected to be $1,209,320. Expenditure appropriations for FY 2023 total $1,196,380. Payments on tax-supported debt comprise three percent of all appropriations included in the FY 2023 Annual Budget.
The Water and Sewer Fund accounts for all activities related to the provision of water and sewer services to the residents of Belton, including administration, operations, maintenance, debt service, billing, and collection. An enterprise fund of the city, it is designed to be financed and operated like a private business. Accordingly, utility fees should be sufficient to cover annual operating and capital costs while providing income for future capital needs.
DEBT SERVICE FUND
the Drainage Fund is generated by
drainage fee.
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The FY 2023 Annual Budget anticipates Water and Sewer Fund expenses to jump by $1,522,300 to $12,137,280. Water procurement costs increase by $136,780, while sewer treatment costs remain stable. Debt service increases by $417,570 after bonds were issued in 2022. Transfers to capital project funds rise by $650,000 to advance vital infrastructure projects.
mission of this fund is to maintain a stormwater management system that efficiently conveys storm water in a safe manner and prevents flooding.
WATER & SEWER FUND
Total resources of the Water and Sewer Fund are expected to increase by fourteen percent in FY 2023 to $12,137,280. Consumption volume grows as the number of customers served continues to climb. After performing a utility rate study in 2022, the water and sewer rates must increase to provide sufficient revenue for operating and capital needs over the next five years.
RevenueType FYBud2022get FYBud2023get ExpenseDivision FYBud2022get FYBud2023get Water $6,014,130 $5,543,620 Admin $1,708,150 $1,592,890 Sewer 3,829,650 5,255,500 Finance 2,185,990 2,705,650 Fees 489,690 560,900 Water 3,628,690 3,517,550 Other 281,510 777,260 Sewer 3,092,150 4,321,190 Total $10,614,980 $12,137,280 Total $10,614,980 $12,137,280
Drainage Fund is considered a utility of the City. Accumulated revenues are used to fund drainage-related expenditures and associated public education. The revenue
The The for the City’s The month for Still,
DRAINAGE FUND
single family dwellings.
adopted drainage fee remains unchanged at $5.00 per
HOTEL/MOTEL TAX FUND
The Hotel/Motel Tax Fund records the receipt and distribution of the hotel occupancy tax, which is levied at seven percent of the room rental rates. The City of Belton also receives a small portion of Bell County’s hotel occupancy tax. Authorized by state statute and approved by City Council, expenditures promote tourism and the hotel industry. For FY 2023, hotel occupancy tax revenue is projected to grow by 10% to $288,600 as numerous special events draw visitors. Expenditures in FY 2023 total $168,180.
The TIRZ Fund is used to account for the accumulation of resources from ad valorem taxes collected on the incremental tax values in the Belton Tax Increment Reinvestment Zone No. 1, which was created in 2004. These revenues may only be expended on projects within the TIRZ zone that have been approved by both the TIRZ Board and the City Council. The City of Belton and Bell County participate in the TIRZ, which is currently scheduled to expire in 2024.
drainage fee resources in FY 2023 increase by one percent to $582,100 as the customer count grows. Budgeted expenses for FY 2023 total $582,100, including appropriations for four maintenance workers, public education efforts, and debt payments.
Captured Values within Belton TIRZ No. 1
TIRZ Fund revenue continues to grow rapidly as captured property values within the Zone swell. Total revenues that are reflected in the FY 2023 Annual Budget increase by eleven percent from $2,538,930 to $2,828,190. At $2,671,210, expenditures grow to fund future capital projects.
$0 $50,000,000 $100,000,000 $150,000,000 $200,000,000 $250,000,000 $300,000,000 $350,000,000 201220132014201520162017201820192020202120222023
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TIRZ FUND
The Building Maintenance Fund is another internal service fund that will be used to account for all costs of providing building maintenance throughout the organization. Charges to other divisions total $494,590. Expenditures in FY 2023 total $422,020.
The FY 2023 Annual Budget, while continuing prior year commitments to improve services and facilities, reflects a balanced approach to the multi-faceted needs of a growing community. This budget continues to build on the City’s successes, moving steadily forward, seeking to meet the dual goal of preserving community character, while prudently planning for future growth.
The Information Technology Fund is an internal service fund used to account for all costs of providing general information technology services to City divisions. These activities are financed through charges to the divisions for services rendered. FY 2023 revenues total $1,103,840 while expenditures equal $966,060 to replace several computers.
ECONOMIC DEVELOPMENT FUND
INFORMATION TECHNOLOGY FUND
The Economic Development Fund was created in 1991, pursuant to the ½ percent economic development sales tax approved by voters in 1990. This additional sales tax can only be used for economic development purposes. Acting through the Belton Economic Development Corporation, Inc., a governmental nonprofit corporation, the purpose of this fund is to promote, assist, and enhance economic development activities within the City of Belton.
Conservative management has placed the City of Belton in a sound financial position. The General Fund and the Water & Sewer Fund have sufficient reserves. A growing property tax base provides resources to cover the increasing demand for services, and sales tax revenue continues to rise. The appropriation for street maintenance tops $1,000,000, exceeding a goal envisioned in the Strategic Plan. There will also be significant investments in infrastructure projects and in our most important asset, our municipal employees.
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CONCLUSION
BUILDING MAINTENANCE FUND
Revenues in the FY 2023 Annual Budget increase by ten percent to $3,114,250. As sales tax revenue is essentially its sole source of income, the Corporation took a conservative approach to budgeting in FY 2022. Nevertheless, sales tax revenue is expected to grow by fifteen percent in FY 2022. FY 2023 expenditures of $1,940,100 include funding to implement the Imagine Belton downtown marketing plan and to reconstruct streets to promote business development.
The leadership of the City Council, as well as its time and attention during the development of the FY 2023 budget, is greatly appreciated. Gratitude is also extended to Department Heads and staff members for their work and dedication to serving the Samcommunity.A.Listi
Michael Rodgers, CPA City Manager Director of Finance
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Just prior to the Civil War, Sam Houston stumped the State, urging people to not vote for secession. He made two speeches in downtown Belton, but his talks were not well received. He was booed so loudly on one occasion, he took out his two pistols, laid them on the goods box he was using for a podium, and dared anyone to interrupt him. They did not.
In 1858, the County commissioners built a new courthouse, spending $14,000 for a twostory limestone building replacing the first courthouse which had become completely inadequate for the population the County now served. Bell Countians so opposed the new edifice, they voted out of office every commissioner, replacing them with more conservative men. It was 26 years before a third (and last) courthouse was approved and built.
Lena Armstrong, the City Librarian for 54 years and the unofficial historian of Belton, wrote the following synopsis of Belton’s history. She penned a longer version of Belton history, which is included in the two volume edition of "The Story of Bell County" published in 1988 by the Bell County Historical Commission. Lena retired from the City in December of 1998, and subsequently passed away in January of 1999. She is fondly remembered and sorely missed.
A HISTORICAL PERSPECTIVE
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In August 1850, the new pioneer town of Belton (first named Nolandville that was changed to Belton in 1851) was laid out in blocks, streets, and lots with the courthouse public square the center. It was designated County seat for the newly organized Bell County. Incorporated in 1852, it was the only town in the County and was the last place of civilization seen by the pioneers heading West by horseback or wagon train.
Within a month after lots were sold, a post office was established and mail was arriving by horseback. But in 1852, a stagecoach route beginning in Tennessee and ending in Brownsville was stopping weekly in Belton to deliver mail, new arrivals and freight. By now, the first courthouse was in use, a log cabin placed high on blocks as safeguard from devastating floods, provided all too frequently by Nolan Creek running very near the public square. In 1853, a two story log jail was built followed by a school, hotel, church, saloons, stores and other businesses. Most were log buildings or pole shacks, but with a new surge of people, more permanent buildings were built. Stores were erected using native stone and were two story with the business on the first floor, family quarters on the second. A number of these stores have survived and are still in use. The A.D. Potts building, built in the late 1860's, not only is still in use but is still owned by the Potts family.
Belton met its first setback in 1881 when the City fathers, after meeting the demands of Santa Fe railroad representatives and putting up $75,000, found themselves duped out of a railroad in Belton. They sued, but the company built their own town that they named Temple. After many years, the Supreme Court finally ended the case in favor of Belton. Meanwhile, they contracted with the M.K. & T. and by 1882, the Katy's depot was built a block from the courthouse. In the interim, Belton went "modern" with a water system and mains throughout town, an electric and telephone companies, a fire department, lumber yard, flour mill, plus newspapers, and banks. There was also a new college: Baylor Female College, now the University of Mary Hardin-Baylor. Two beautiful parks, still maintained by the City of Belton, were acquired during these decades: the Confederate Park*, donated to the City by citizens honoring the ex-Confederate Veterans; and the Yettie Tobler Polk Park, commemorating Mrs. Polk and her four children who drowned in a devastating flood that inundated Belton in 1913.
Over a thousand Bell County and Belton men joined the Confederate Army and Belton women did their part by meeting daily at the courthouse to sew clothing for the soldiers. There was only one sewing machine in Belton, and it saw constant use. As the War progressed, the effects of the War were felt strongly. Supplies and inventories, as well as currency dwindled and many stores were forced to close. War's end, and defeat, saw all elected officials from the Governor to Mayors replaced with Union appointees. Federal troops patrolled the streets of Belton giving little protection to the citizens and their property. Outlaws roamed the area stealing, assaulting and killing to such an extent that Belton men decided to do something. In the dark of the night, bands of horsemen arrived at the County jail (still standing) where ten prisoners were jailed. The horsemen dismounted, moved into the jail and shot nine men to death. It is said that for decades after, outlaws rode wide around Belton. Sam Bass, on his way to rob a bank, refused to enter Belton, saying "Those Belton men are too tough for me".
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The 1870's saw a boom with building, new businesses and new enterprises. A Belton group organized the Belton Telegraph Company that was chartered and extended to Round Rock where it joined Western Union. The telegraph provided daily quotes of the cotton market, necessary for an area where cotton was King. The 1870's also saw the formation of the now famous Belton Woman's Commonwealth, a loosely organized group that in retrospect seems more a battered wives' refuge than a utopian commune.
Lena Armstrong
Belton got into severe financial difficulties before the Great Depression, but managed to work its way out by the 1970's. World War II and the arrival of Fort Hood to the County brought economic relief and a surge of growth. Two large lakes built during this time provide tourist attractions and IH-35 makes Belton attractive to industries and businesses.
*Editor’s note: In 2020, the name of Confederate Park was changed to Liberty Park.
CITY COUNCIL
Three-Year Terms
Front Row: Wayne Carpenter (Mayor), David K. Leigh (Mayor Pro Tem), Stephanie O’Banion, and Dan Kirkley
ELECTED OFFICIALS
Craig Pearson Place 3 May 2024
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Daniel Bucher Place 5 May 2025
Dan Kirkley Place 2 May 2023
NAME PLACE TERM EXPIRES
David Leigh, Mayor Pro Tem Place 4 May 2024
John Holmes Place 1 May 2023
Wayne Carpenter, Mayor Place 6 May 2025
Stephanie O’Banion Place 7 May 2025
Back Row: Craig Pearson, John Holmes, & Daniel Bucher
NAME
Joe Shepperd, President November 30, 2024
Marvin Bell January 24, 2024
Ray Severn
NAME TERM EXPIRES
Robert Bass
CENTRAL TEXAS HOUSING CONSORTIUM BOARD Two-Year Terms
October 11, 2022 Ayse Clark (Alternate) March 24, 2023
Jamie Sanderford
November 30, 2022
ELECTRICAL BOARD Two-Year Terms
NAME TERM EXPIRES
October 23, 2022
NAME TERM EXPIRES
November 30, 2022
NAME TERM EXPIRES
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Jeff Booker, Fire Marshal Virtue of Position
BELL COUNTY TAX APPRAISAL DISTRICT Two-Year Terms
Linda Angel January 25, 2023
December 31, 2023
BELTON ECONOMIC DEVELOPMENT CORPORATION BOARD OF DIRECTORS
Stevie Spradley
Three-Year Terms
Brandon Bozon
Griff Lord November 30, 2023
November 30, 2023
Created by Ordinance No. 72881-2
APPOINTED OFFICIALS
October 23, 2023 Casey Simpson (Oncor Rep)
Matt Wood
TERM EXPIRES
October 23, 2023
Created by Resolution No. 030591-1
V. W. (Bill) Barge October 23, 2022
BELL COUNTY HEALTH DISTRICT BOARD Three-Year Terms
Wayne Carpenter
Two-Year Terms
NAME TERM EXPIRES Barrett Covington September 8, 2023 Ann Carpenter September 8, 2023 T.C. Lipe September 8, 2024 Ann West September 8, 2024 Tammie Baggerly September 8, 2024 Tina Moore, Historic Preservation Officer Virtue of position
Created by Ordinance No. 2012-18
One-Year Terms
BUILDING AND STANDARDS COMMISSION
(Replaced Housing Board of Adjustments & Appeals)
Created by Ordinance No. 2020-42
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Two-Year Terms
NAME TERM EXPIRES
Johner Martin November 10, 2022 Joe Schaub November 10, 2022 Priscilla Linnemann November 10, 2022 Samantha Crumbaugh November 10, 2022 Cindy Black November 10, 2022
Created by Ordinance No. 2005-47
Khang Duong May 24, 2023 Bert Peeples May 24, 2023 Mark Fitzwater May 24, 2023 Mike Ratliff May 24, 2023 Nicholas Rabroker May 24, 2023 Mike Miller May 24, 2023 Cathy Fox May 24, 2023 Amy Casey, Secretary Virtue of Position
ETHICS COMMISSION
NAME TERM EXPIRES
HISTORIC PRESERVATION COMMISSION
Three-Year Terms
NAME TERM EXPIRES
Created by Ordinance No. 51083-3
Created by Ordinance February 28, 1933
Sandra Velo November 30, 2022 Janice Pustka November 30, 2022 Roxanne Sanders November 30, 2023 Kari Martin November 30, 2023 Frances Fennessy November 30, 2024 Melinda Lanham August 13, 2025 Chad Green August 13, 2025
Josh Pearson, Chair Oscar Bersoza June 20, 2024
PARKS BOARD
Two-Year Terms
Jason Wolfe
Joshua Knowles May 28, 2024
PLANNING AND ZONING COMMISSION
NAME TERM EXPIRES
Nicole Fischer May 28, 2024 Luke Potts May 28, 2024 Alton McCallum May 28, 2024 Brett Baggerly, Chair May 28, 2024 Quinton Locklin June 13, 2023 David Jarratt June 13, 2023 Dave Covington June 13, 2023 Zachary Krueger June 13, 2023
LIBRARY BOARD OF DIRECTORS
Ted DianeSmithRing
Ordinance No. 96-27
MUNICIPAL JUDGE & ASSOCIATE JUDGE
Larry Thompson September 24, 2023 Jerry Samu September 24, 2024
NAME TERM EXPIRES
Created by Ordinance No. 52885-1
NAME TERM EXPIRES
POLICE & FIRE CIVIL SERVICE COMMISSION
Three-Year Terms
Jimmy Rowton September 24, 2025
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NAME TERM EXPIRES June 20, 2023 June 20, 2023 June 20, 2023 June 20, 2024
Two-Year Terms
Steve Lee Indefinite Ted Duffield, Associate Indefinite
One-Year Terms
January 13, 2023 Blair Williams
Sam Listi, City Manager, Ex Officio Virtue of Position Wayne Carpenter, Mayor, Ex Officio Virtue of Position Amy Casey, City Clerk, Ex Officio Virtue of Position
Created by Ordinance No. 2004-64
NAME TERM EXPIRES
January 13, 2023 Russell Schneider
January 13, 2023
Christian Kunz, Chair September 1, 2023 Chase Moore September 1, 2023 Madison Combest September 1, 2023 Oscar Constancio September 1, 2023 Arianna Ryan September 1, 2023 Nathan Ogden September 1, 2023 Brenden Hall September 1, 2023 Ashutosh Ghamande September 1, 2023 Kira Woods September 1, 2023
NAME TERM EXPIRES
January 13, 2023 David Blackburn
David K. Leigh, Chair
Six-Year Terms
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TAX INCREMENT REINVESTMENT ZONE BOARD
Two-Year Terms
YOUTH ADVISORY COMMISSION
Created by Ordinance No. 2007-20
Created by Ordinance No. 51987-1
NAME TERM EXPIRES
Created by Ordinance No. 82289-1
PUBLIC PROPERTY FINANCE CORPORATION BOARD OF DIRECTORS
NAME TERM EXPIRES Bill Holmes, President August 12, 2023 Vacant August 12, 2023 Vacant August 12, 2023
TEXAS DORMITORY FINANCE AUTHORITY, INC.
Bill Holmes April 26, 2024 Blair Williams April 26, 2024 Bry Ewan April 26, 2024 Vacant April 26, 2024 Danny Dossman April 26, 2024 Dr. Andy Crowson April 26, 2024 Vacant April 26, 2024
Two-Year Terms
January 13, 2023 Craig Pearson
Two-Year Terms
ZONING BOARD OF ADJUSTMENTS
Created by City Council April 1971
NAME TERM EXPIRES Amanda Hendrick August 22, 2023 Robin Alaniz August 22, 2023 Garrett Smith August 22, 2023 Mat Naegele June 25, 2024 Nelson Hutchinson June 25, 2024
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A Department may be further divided into smaller areas called Divisions. Divisions perform specific functions within the Department (e.g. Code Compliance is a division of the Police Department).
THE CITY ORGANIZATION
The city government provides a broad range of goods and services to its citizens. The activities and personnel required to provide these goods and services are organized into broad managerial areas called Funds. Funds are separate fiscal and accounting entities with their own resources and budgets necessary to carry on specific activities and attain certain objectives.
The City of Belton is a home-rule city operating under a Council-Manager form of government. All powers of the city are vested in an elected Council, consisting of a mayor and six members. The Council enacts local legislation, determines City policies, and employs the City Manager. Following the City Charter election in 2020 and Council member transitions thereafter, citizens elect each Council member at large in nongeographic places for three-year terms.
The City is organized into Funds. For fiscal (financial) purposes, a fund is a separate accounting entity with a self-balancing set of accounts in which cash and other financial resources, all related liabilities, residual equities, and the changes therein are segregated and recorded. The budgeted funds for the City include:
CITY FUNDS
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CITY INFORMATION
Funds are further organized into functional groups called Departments. A Department is a group of related activities aimed at accomplishing a major City service or program (e.g. Police Department).
At the head of each Department is a Director who is an officer of the City. Directors have supervision and control of a Department and the Divisions within it but are subject to the supervision and control of the City Manager. A Director may supervise more than one Department.
The City Manager is the Chief Executive Officer and the head of the administrative branch of the city government. He is responsible to the Council for the proper administration of all affairs of the city.
Hotel/Motel Tax Fund: Accounts for activities related to the City's seven percent hotel occupancy tax. These funds can only be used for purposes designated by the State and further designated by the City Council.
Governmental Funds:
Enterprise Funds:
Information Technology Fund: Accounts for operations related to providing general information technology services for other city divisions.
Belton Economic Development Corporation Fund: Accounts for activities related to the one-half percent economic development sales tax approved by voters in 1990.
Water & Sewer Fund: Accounts for operations related to providing water and sewer service to the citizens of Belton.
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Internal Service Funds:
Debt Service Fund: Accounts for the accumulation of resources for, and the payment of general long-term debt principal and interest.
Drainage Fund: Accounts for operations related to providing storm drainage service to the citizens of Belton.
Tax Increment Reinvestment Zone Fund: This fund is used to account for projects financed with tax revenues collected in the City’s tax increment and reinvestment zone, created pursuant to the state tax code statutes.
General Fund: Accounts for all financial resources except those required to be accounted for in another Fund.
Building Maintenance Fund: Accounts for operations related to providing building maintenance for City facilities.
The annual comprehensive financial report includes non-budgeted funds that are not included in this budget document.
Component Unit (A Governmental Fund):
An independent audit will be conducted annually.
The General Fund balance shall be adequate to handle unexpected decreases in revenues plus extraordinary unbudgeted expenditures. The minimum fund balance should be at least 90 days of operating expenditures. The projected fund balance at the end of FY 2023 is 118 days.
BASIS OF BUDGET & ACCOUNTING
Liabilities for compensated absences that are expected to be liquidated with available financial resources are accrued as earned by employees (GAAP) as opposed to being expended when paid (budget basis).
The City will produce annual financial statements in accordance with generally accepted accounting procedures (GAAP) as outlined by the Governmental Accounting Standards Board (GASB).
FINANCIAL AND BUDGET POLICIES
Principal payments on long-term debt are applied to the outstanding liability on a GAAP basis, as opposed to being expended on a budget basis.
Capital outlays are recorded as assets on a GAAP basis and expended on a budget basis.
Investments made by the City shall be in conformity with State law and the City of Belton investment policy that is adopted by the City Council. All investments shall stress safety, liquidity, public trust, and yield - in that order.
The City will produce an Annual Comprehensive Financial Report (ACFR), which meets the requirements for the Government Finance Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting. The City of Belton has received thirty-five consecutive Certificates from FY 1986 through FY 2021. We believe the FY 2022 ACFR will also conform to the standards of the Certificate Program, and it will be submitted it to GFOA for award consideration.
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The City’s Annual Comprehensive Financial Report (ACFR) shows the status of the City’s finances on the basis of generally accepted accounting principles (GAAP). Under GAAP, the City reports governmental funds on a modified accrual basis of accounting and enterprise funds on an accrual basis of accounting. In most cases this conforms to the way the City prepares its budget. Exceptions are as follows:
The budget should be balanced with current revenues plus available unreserved fund balances equal to or greater than current expenditures. All budgeted funds have balanced budgets for FY 2023.
A contingency amount shall be included in the annual budget in an amount not to exceed 3% of total General Fund expenditures, to be used in case of unforeseen items of expenditures. The FY 2023 contingency amount is set at $100,000 or 0.5% of operating expenditures before the contingency amount.
Sales tax revenue projections should be conservative due to the elastic nature of this economically sensitive revenue source. FY 2023 sales tax revenues were budgeted with a conservative projected increase from the FY 2022 level.
The City will produce an annual budget document that meets the criteria for GFOA's Distinguished Budget Presentation Award. The City has received the award for thirty consecutive years, for FY 1993 through FY 2022. We believe the FY 2023 budget will also conform to the standards of the Certificate Program, and it will be submitted it to GFOA for award consideration.
The City will maintain physical assets at a level adequate to protect the City's capital investment and minimize future maintenance and replacement costs.
The General Fund should be compensated by other funds for general and administrative services provided, including management, finance, personnel, and the use of City streets and the City fleet. The transfers for FY 2023 are $2,243,030.
The tax rate should be adequate to produce revenues required to pay for City services as approved by the City Council.
The City's water and sewer utilities shall operate on a self-supporting basis so that user charges for services shall fully cover the cost of providing those services. All water and sewer revenue in the FY 2023 budget is generated from user fees and interest
Thethereon.City will not use property taxes or other General Fund revenues to subsidize the utility operations. The FY 2023 budget does not subsidize the Water and Sewer Fund or Drainage Fund from the General Fund.
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Utility rates shall be reviewed annually to ensure that they will generate revenues adequate to cover operating expenditures, meet bond covenants, and allow for adequate capital replacement. A full utility rate study was completed in FY 2022 and becomes effective in FY 2023.
The City will not issue debt to finance current operations. No debt was issued in FY 2022 to finance current operations.
S&PGlobalRatingsGuide
The City will provide timely and accurate billing to customers, providing safeguards to ensure prompt payment and minimal financial losses from delinquent customers which have to be passed onto the remaining customers.
The City will make timely investment in the expansion of capital assets to provide adequate levels of service in conformance with State and Federal regulations, and meeting the appropriate health, safety, and environmental standards.
The utility system will maintain a bond rating of AA- (Standard & Poor’s). The most recent rating is at this level.
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BBB+, BBB, BBBA+, A, AAA+, AA, AA-BB+,AAABB, BBCCC+, CCC, CCCCC C, RD, DhQualitCredityLowtoHig
The City's rate structures for water and sewer services will (to the greatest extent possible) be fair and equitable to all customers. The water base rate, or minimum bill, is now based upon meter size and includes 2,000 gallons of water flow. Two water volumetric rates have been established, with customers paying a fee for each 1,000 gallons above 2,000 gallons. The sewer base rate is the same regardless of meter size. The sewer volumetric rate charged for consumption over 2,000 gallons is the same rate for all customer classes. For services provided outside of the city limits, all rates are 1.25 times the prevailing rate within the City of Belton.
The City will maintain sufficient net revenues to meet the debt coverage required by existing revenue bond indentures. The projected coverage for FY 2022 exceeds current debt coverage requirements.
RiskLowtoHigh
The utility system will operate in the most efficient manner possible to keep rates as low as possible while maintaining sufficient revenues for the timely maintenance and replacement of utility system capital assets.
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April 1, 2022 Budget Requests Due Detailed line item requests are returned to Finance
Publish notice of PH on budget (10 30 days before hearing)
Date Event
Propose Ad Valorem Tax Rate
Requirement/Action
Newspaper Notice
August 23, 2022
Publish in newspaper and on City website notice of PH on tax rate (if exceeds no new-tax rate - must be at least 5 days before PH)
PH on tax rate
Departments prepare budget requests
Departments meet with City Manager and Finance to discuss budget requests
July 26, 2022 Regular Council Meeting Presentation of fee schedule changes
August 16, 2022
Budget & Tax Calendar
Ratify tax revenue increase in budget, if necessary
*The budget and tax rate must be adopted no later than 78 days before the uniform election date (August 15, 2022) if the City plans to adopt a tax rate that exceeds the greater of the voter approval rate or the de minimis rate.
September 13, 2022* Regular Council Meeting
Post proposed tax rates on website
May 3, 2022
BEDC Board Meeting 2nd BEDC Board budget workshop
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March 1, 2022 Budget DistributedWorksheetstoDepartments
Budget Preparation
July 12, 2022 Regular Council Meeting Discuss the 2023 2027 Capital Improvements Program
Budget worksheets distributed to departments
Receive public input on Strategic Plan
Adopt Strategic Plan, FY 2023 Annual Budget, and tax rate (no more than 60 days after receipt of certified tax roll)
Apr 18 29, 2022 Meetings with Department Heads
BEDC Board Meeting BEDC budget workshop
September 6, 2022 Special Called Council Meeting
Regular Council Meeting General Fund, Debt Service Fund, Information Technology Fund, Building Maintenance Fund, and Hotel/Motel Fund
Continuous website notice of PH on tax rate (at least 7 days before PH)
March/April
Call for Public Hearing (PH) on budget
June 28, 2022 Regular Council Meeting Water and Sewer Fund, Drainage Fund, TIRZ Fund, and BEDC
June 7, 2022
FY 2023
Adopt fee schedule
June 14, 2022
Newspaper Notice
CITY OF BELTON
Call for PH on Tax Rate (if exceeds no new tax rate)
June 9, 2022 TIRZ Board Meeting TIRZ draft budget to Board
Present the Strategic Plan
August 9, 2022 Regular Council Meeting Present the FY 2023 Proposed Annual Budget to City Council (Must be filed with Clerk at least 30 days before budget adoption)
Council to consider budget and tax rate at September 13 meeting
PH on budget (at least 15 days after filing with City Clerk)
July 22, 2022 Certified Tax Roll BCAD delivers certified ad valorem tax values
Post proposed budget on City website
Finance staff compiles Proposed Annual Budget
Annual budget published
JanFebMarAprMayJunJulAugSepOctNovDec
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Public hearing on Annual Budget
Budget staff prepares and send budget materials to divisions
Public hearing on proposed tax rate if necessary
Strategic Planning:
Amend budget if necessary (after fiscal year has begun)
Budget Calendar - Flow Chart
Proposed Annual Budget filed with City Clerk and published
City Council adopts annual budget
Revenue projections developed Budget orientation
The following chart summarizes the budget process and the various steps leading to the adoption of the Fiscal Year 2023 Budget.
Budget Development:
City Council budget work sessions
Finalize and Adopt:
Finance staff finalizes Annual Budget
Review and update Capital Improvement Projects as needed
Budget review sessions with City Manager
Divisions prepare draft operating budgets
City Council adopts a tax rate
After adoption of the budget, the City Manager may approve transfers of any unencumbered budget amount or portion thereof between general classifications of expenditures within a Division or Department. At the request of the City Manager and within the last three months of the fiscal year, the Council may by resolution, transfer any unencumbered appropriation or portion thereof from one Division or Department to another. The City budget may be amended and appropriations altered in accordance therewith in cases of public necessity, after the conduction of a public hearing called for such purpose.
THE BUDGET PROCESS
While the Departments are preparing their budget requests, the Finance Department calculates personnel costs, debt service requirements, and revenue projections for the new year. This data combined with the Department requests form a preliminary or "first draft" budget.
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The City Charter establishes the fiscal year, which begins October 1 and ends September 30.Each March, Department Heads receive budget request packets from the Finance Department. These packets contain information about the Department, including historical expenditure amounts, current expenditure and budget amounts, and estimated expenditure amounts for the upcoming budget year.
A series of City Council budget workshops are held, usually in July and August. These workshops are open to the public and are posted per open meetings law. Information as to date and time can usually be found in the local media coverage. The workshops allow the City Council to receive input on the budget from the City Manager, the Departments, and Finance. It is through these workshops, as well as discussions with City staff, that the Council forms its priorities and work program for the proposed budget.
With guidance from the Council, the City Manager then formulates a proposed budget that is submitted to Council before August 31. State law and the City Charter require that a public hearing on the proposed budget be held before the Council votes on its adoption. A notice of the public hearing is published in the local newspaper, and the hearing is held during a regular City Council meeting. This hearing provides an opportunity for citizens to express their ideas and opinions about the budget to their elected officials.
After receiving the first-draft budget from Finance, the City Manager conducts a series of meetings with the individual Department Heads to discuss their budget requests. Held in May, these meetings help the City Manager formulate his priorities and work agenda.
After the public hearing, the City Council votes on the adoption of the budget. If the budget is not accepted and formally approved by the City Council before September 28, the budget submitted by the City Manager is deemed to have been finally adopted by the Council until such time as the Council adopts a budget.
City of StrategicBeltonPlanFY2023–2027October1,2022 Page 43
The next step was for citizens to provide their input through a series of public meetings on the Strategic Plan. Finally, City staff identified barriers, strategies and tasks necessary to achieve each goal. This entire process ended with the initial adoption of a Strategic Plan for the City of Belton on September 11, 2001.
As a prelude to Belton’s annual budget process, a review and update of the Strategic Plan has occurred each year since the initial Strategic Plan adoption in 2001. Periodically, due to Councilmember or major staff changes, and as significant tasks identified in the Plan are accomplished, the Council conducts comprehensive updates of the Strategic Plan. With the consistent direction of the City Council, the Plan has been reviewed as part of the annual budget process each year. Additionally, the Council has directed that the Plan should be comprehensively reviewed at least every five years. A comprehensive review occurred during 2010, 2015, and in 2020, as the city completed two decades of strategic planning.
HISTORY OF STRATEGIC PLANNING IN BELTON, TEXAS
During the Spring 2020 Strategic Plan Session, which was facilitated by Eric Haugeberg, Targeted Initiatives emerged with a clear focus on internal community development, maintenance, and enhancement, with a theme of Balance
In FY 2000, the City Council began an in depth strategic, long range planning project. The objective of this project was to identify long range problems, challenges, and opportunities for the City of Belton, and to develop and pursue appropriate strategies to address these issues. The process began with two retreats attended by Councilmembers, the City Manager, and a professional facilitator. These retreats resulted in the identification of a set of preliminary goals, which were then ranked by Council priority. City staff then conducted its own strategic planning session, aided by the facilitator. Staff’s objective was to review the Council’s list and offer input into each goal. Staff also identified which personnel would be primarily responsible for the implementation and oversight of each goal.
Next, Council sought input from community leaders by inviting over 100 individuals from all sectors of the community. This session further refined goals and even added some goals which had not been identified from inside the City organization. The attendance and enthusiastic involvement of attendees testify to the community support for this strategic planning process.
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Even with the emergence of the COVID 19 Pandemic in the Spring of 2020, each initiative was addressed during FY 2021, the first year of FY 2021-2025 Planning Period including:
The Strategic Plan for FY 2022-2026 continued this tradition of planning in Belton by updating the Plan. An in-house Plan update occurred in the Spring of 2021, coordinated by the City Manager. Sustainability emerged as the principal theme for that planning period, with the addition of a new and vital seventh Goal Category, Service Delivery. The result was a relevant Five-Year Action Plan with 7 Goals.
a) commitment to street and utility maintenance, and capital project planning; b) updating the Belton City Charter; c) refining the development review process to be more customer friendly; d) developing a process to update Belton’s TIRZ, with a 2024 expiration; and; e) maintaining a competitive staff compensation plan.
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For FY ’23 ’27, an in house update occurred, with important input from the City Council and Management Team, following a city-wide tour of community development. Many of the Strategic Plan Themes from past years are retained, with some refinement and a few additions. The principal theme which emerged for this planning period is Managed Growth. The next Strategic Plan Update will occur in 2025, unless local conditions suggest this assessment occur earlier.
Belton continues to have a bright future with this ongoing commitment to strategic planning through its visionary leadership
B. Belton is safe and family friendly.
2. Public Safety Quality of Life Development Parks/Natural Beauty Delivery
5. Connectivity 6.
1.
FY 2023-2027
Governance
4. Economic
Vision Statement
D. Belton has a vibrant, diverse, and flourishing business community.
E. Belton is a fully connected community with active and engaged citizens.
City of Belton, Texas
A. Belton’s governance is fair, transparent, and fiscally responsible
Belton is the Community of Choice in Central Texas, providing an Exceptional Quality of Life.
3.
C. Belton has an outstanding quality of life for its citizens.
F. Belton has dynamic recreational opportunities and natural beauty
Seven Goal Categories
G. Belton delivers excellent customer service by valuing those who deliver services to its citizens.
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7. Service
Seven Outcome Statements
Mission Statement
Enhance Belton’s quality of life through visionary leadership that preserves its character while planning for its future.
Strategic Plan Definitions and Process
Goal worksheets for each actionable goal are provided. The Action Plan worksheets include:
The City Council is committed to reviewing long term goals regularly to ensure community focus and direction, carefully looking out five years into the future, and beyond. This Strategic Plan reflects actionable Goals and is now linked to a regularly updated Five Year Capital Improvement Plan of Projects, to guide Strategic Plan Implementation.
City of Belton, Texas Strategic Plan Recurring Prioritization Process
FY 2023-2027
This Plan is a living document that is driven by flexible long-term goals. Five one year Action Plans are provided with best known information at this time. Action Plans of near-term goals are established annually, while recognizing longer term goals are a function of priority and funding.
• Goal Category • Goal • Applicable Outcome Statement • Project Fiscal Year • Coordinator and Assistance • Outcome Description • Performance Indicators • Challenges and Barriers • Partner Agencies • Timelines • Cost and Funding Sources
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Examples of important Volunteer Programs/Groups include The Downtown Belton Business Alliance (DBBA), One Community One Day, Leadership Belton, Citizens Helping in Police Services (CHIPS), the Youth Advisory Commission (YAC), Belton Fire Corps, National Night Out, and the Belton Lions Club in its sponsorship of Heritage Park.
The City of Belton is committed to working to enhance Agency partnerships to include Belton Independent School District (BISD), Bell County, Belton Economic Development Corporation (BEDC), Belton Area Chamber of Commerce, Leadership Belton, Central Texas Council of Governments (CTCOG), Killeen-Temple Metropolitan Planning Organization (KTMPO), University of Mary Hardin Baylor (UMHB), Texas Department of Transportation (TxDOT), Texas Workforce Commission, Central Texas Housing Consortium, Belton Area Citizens for Seniors (BACFS), Heart of Texas Defense Alliance (HOTDA), Bell County Health District, numerous Water Service Districts with Certificates of Convenience and Necessity (CCN’s) impacting Belton, and other vital local and regional agencies.
• Volunteer Programs/Groups
City of Belton, Texas Strategic Plan
• Agency Partnership Enhancements
Recurring Community/Policy Initiatives
Addressing the needs of Senior Care and interaction with vulnerable/ aging adults is the mission of RUOK, a program of the Belton Police Department.
• Citizen Involvement
FY 2023-2027
The City of Belton encourages an active and informed citizenry to participate in its 16 Volunteer Boards/Commissions, and Specialty Committees for adhoc, short-term analysis of topical issues. Council expressed an ongoing interest to encourage more diversity in Citizen Engagement.
• RUOK
1) Completed in FY ’22
Priority 1 Goal Scorecard: FY 2022
• Storm Drainage
3 Quality of Life
Staff Resources Dir. of Planning 2
c Implement Balanced Tax/Fee Schedules, American Rescue Plan Funding, FB Policy
General Fund Police Chief 2
c Coordinate City/BEDC efforts to Maximize Project Success, including Retail
5
• Loop 121 Construction
Varies by Project City PW/PlanningDirectorsManagerof 3
Staff Resources City Clerk 1
e Conduct Board Coordination and en hance Belton’s Citizen Engagement
d Complete TIRZ Plan Update $68,720 (Sept. ’20 to date) City Manager 1
DevelopmentEconomic
5) Deferred in FY ‘22
a Address Strategic Needs for Police Department
Strategic Plan Goal Funding Coordinator Status
a Conduct Annual Strategic Plan Update
b Articulate Growth Management Strategy
f Refine Development Standards and Simplify and Expedite Permit Process
b Address Strategic Needs for Fire Department
Below is a summary of a total twenty one (21) FY ‘22 Priority 1 Goals, Funding, and Assigned Coordinators for goal achievement in FY ‘22. Goals completed in FY ’22 will be dropped from the FY ’23 Goal list unless it represents a Multi Year Goal. Other Priority Goals are summarized in future years. Goal status includes:
a Address Existing and Future Infrastructure and Capital Equipment Needs through Comprehensive Capital Improvement Plan (CIP)
2 Public Safety
• Street Maintenance
4
a Develop Downtown Redevelopment Plan, including 6th Avenue Gateway Corridor and BEDC Marketing Plan
Directors BEDCPW/PlanningofExec Dir Retail Coord. 3
Staff Resources Retail Coord. 2 Connectivity
4) Deferred in FY ’22; extended to FY ‘23
Goal Category
Staff Resources Dir. of Finance 2
• Capital Equipment Replacement
• Library Enhancements – Interior Study
Varies by TBDProject/ Directors Finance/PWof 2
a Coordinate Projects with TxDOT:
2) Underway in FY ’22; Multi-Year Goal
1 Governance
• FM 93 Design/ROW
6
BeautyParks/Natural
General Fund Fire Chief 2
Staff Resources City Manager 1
3) Underway in FY ’22; extended to FY ’23
• Water/Sewer – NW Belton Water Tank
b Complete IH 35 and IH 14 Sewer/ Water Infrastructure
a Continue Enhancements to Park System including Heritage Park, Standpipe, and new Park South $5.0M/HeritageTIRZ;Grants
• Renovation of Central Avenue Bridge in Yettie Polk Park
Page 49
Varies by Project Director of PW BEDC Exec. Dir. 1
Directors of P&R/PW 2
Façade: $90,000/TIRZ; 6th Ave. Survey/Prelim. Eng: $72,500/BEDCDowntown$100,000/TIRZPlan:
b Continue Planning for FM 2271 Area Circulation $49.7M City Manager 3
Staff Resources City Manager Dir of Planning 2
a Exercise servant leadership in the delivery of customer service
c Acknowledge importance of talent attraction and employee retention Staff Resources 2
d Provide adequate personnel to meet community needs
7 Service Delivery
Staff Resources
Varies by Dept. 2
e Maintain partnerships that supplement staff resources: grants, interns, work study, volunteers
Nominal,ResourcesStaff 2
Page 50
b Leverage Partnerships Belton, Temple, USACE (Miller Springs); BISD; BS&W; Bell County; UMHB; Belton Lions Club; United Way
$30,000/$1.1M 2
City Manager City Council 2
Staff Resources Dir. of P&R 2
b Address Employee Compensation Comprehensively
a Maintain Strategic Needs for Police Department General Fund Police Chief
Staff Resources City RetailBEDCManagerExec.Dir.Coord.
Staff Resources City Manager
1 Governance
4
a Implement Imagine Belton Plan
5 Connectivity
Staff Resources City Manager Dir. of Planning
• Parks
c Implement Tax, Utility and Fee Schedules for affordable and effective service delivery
Varies by Project/ TBD Directors of Finance/PW
c Evaluate and Update Tourism Goals Staff Resources Retail Coord.
City Manager Directors of PW/Planning
f Refine Development Standards, Expedite Per mit Process Staff Resources Dir. of Planning
a Continue Enhancements to Park System including Heritage Park, Standpipe Park, & Identify Future Park in South Belton
• Street Maintenance
Page 51
• Library and Finance Site Enhancements
• Storm Drainage
a Conduct Annual Strategic Plan Review, Periodic Updates
2 Public Safety
a Coordinate Transportation Projects with KTMPO, TxDOT, Federal Agencies:
Staff Resources City Clerk
• Loop 121 Widening
c Cultivate Partnerships including but not limited to Temple, USACE (Miller Springs); BISD; BS&W; Bell County; UMHB; CTCOG; TxDOT
e Conduct Board Coordination and Enhance Belton’s Citizen Engagement
Staff Resources Dir. of Finance
b Maintain Strategic Needs for Fire Department General Fund Fire Chief
• Renovation of Central Avenue Bridge in Yettie Polk Park
Directors of BEDCPW/PlanningExec Dir
• Replacement of E. Central Avenue/Spring Street Bridge
b Continue Planning for new north/south Neighborhood circulation in NW Belton, generally between FM 439 and Sparta Rd.
City Manager Dir. of Planning
3 Quality of Life a Address Existing and Future Infrastructure and Capital Equipment Needs through Comprehen sive Capital Improvement Plan (CIP) and Equipment Replacement Plan
$5.0M plus VariesGrants Director of PW
b Upgrade Existing Park Facilities Director of PW
d Complete TIRZ Plan Update & Implement New 20 Year Plan $10,000 City Manager
$100,000 BEDC/City
• W. FM 93 Widening
6 BeautyParks/Natural
Below is a summary of a total twenty two FY ‘23 Priority 1 Goals, Proposed Funding, and Assigned Coordinators for anticipated goal achievement in FY ‘23. Other near-term Priority Goals are summarized in year 2 (FY ‘24) and year 3 (FY ‘25) of the Strategic Plan Goals for FY ‘26 & FY ‘27 are also previewed in Future Year Action Plans.
• Water/Wastewater
Strategic Plan Goal Funding Coordinator
• Capital Equipment Replacement
Staff Resources Director of PW
b Articulate Growth Management Strategy through Comprehensive Plan, Utility Plan, Master Plan Updates
Varies by Project
$7.0M
Priority 1 Goals: FY 2023
Goal Category
b Coordinate City/BEDC efforts to Maximize Success in Manufacturing, Distribution, Retention, Recruitment, Retail, Capital Projects
DevelopmentEconomic
Staff Resources
City Manager City Council
Varies by Dept.
a Exercise Servant Leadership in customer service delivery
7 DeliveryService
d Provide adequate personnel to meet community needs
Page 52
b Address employee compensation comprehen sively $1.3M
e Maintain partnerships that supplement staff resources: grants, interns, work study, volun teers
c Recognize value of talent attraction and employee retention
Nominal,ResourcesStaff
Staff Resources
Goal Categories Goals
• Capital Equipment Replacement
b) Articulate Growth Management Strategy through Compre hensive Plan, Utility Plan, Master Plan Updates
c) Evaluate and Update Tourism Goals
a) Address Existing and Future Infrastructure and Capital Equip ment Needs through Comprehensive Capital Improvement Plan (CIP) and Equipment Replacement Plan
• Parks
b) Coordinate City/BEDC efforts to Maximize Success in Manufacturing, Distribution, Retention, Recruitment, Retail, Capital Projects
2. Public Safety
a) Conduct Annual Strategic Plan Review, Periodic Updates
• Water/Wastewater
c) Cultivate Partnerships – including but not limited to Temple, USACE (Miller Springs); BISD; BS&W; Bell County; UMHB; CTCOG; TxDOT
a) Exercise Servant Leadership in customer service delivery
e) Maintain partnerships that supplement staff resources: grants, interns, work study, volunteers
6. Parks / Natural Beauty
a) Coordinate Transportation Projects with KTMPO, TxDOT, Federal Agencies:
c) Recognize value of talent attraction and employee retention
e) Conduct Board Coordination and Enhance Belton’s Citizen Engagement
d) Complete TIRZ Plan Update & Implement New 20 Year Plan
• Street Maintenance
f) Refine Development Standards, Expedite Permit Process
Priority 1 Goals: FY 2023
Year 1: Five Year Action Plan
b) Maintain Strategic Needs for Fire Department
• Storm Drainage
• Library and Finance Site Enhancements
a) Implement Imagine Belton Plan
5. Connectivity
a) Maintain Strategic Needs for Police Department
• Replacement of E. Central Avenue/Spring Street Bridge
a) Continue Enhancements to Park System including Heritage Park, Standpipe Park, & Identify Future Park in South Belton
1. Governance
City of Belton, Texas Strategic Plan FY 2023
3. Quality of Life
b) Upgrade Existing Park Facilities
• W. FM 93 Widening
c) Analyze Tax Base Composition to Determine Tax, Utility, and Fee Schedules for Effective Service Delivery
• Renovation of Central Avenue Bridge in Yettie Polk Park
7. Service Delivery
b) Address employee compensation comprehensively
d) Provide adequate personnel to meet community needs
4. Economic Development
• Loop 121 Widening
b) Continue Planning for new north/south Neighborhood Circu lation in NW Belton, generally between FM 439 & Sparta Rd.
Page 53
e) Evaluate Belton’s Future Water Rights for Sufficiency
a) Continue Enhancements to Park System including Heritage Park, Standpipe Park, & Identify Future Park in South Belton
c) Evaluate and Update Tourism Goals
5. Connectivity
• Street Maintenance
d) Complete infrastructure at former Rockwool site
b) Upgrade Existing Park Facilities
d) Provide adequate personnel to meet community needs
2. Public Safety
• Capital Equipment Replacement
e) Maintain partnerships that supplement staff resources: grants, interns, work study, volunteers
Year 2: Five Year Action Plan
b) Address employee compensation comprehensively – Internal
• Renovation of Central Avenue Bridge in Yettie Polk Park
6. Parks / Natural Beauty
City of Belton, Texas Strategic Plan FY 2023
3. Quality of Life
f) Assess Development Review Process
c) Cultivate Partnerships – including but not limited to Temple, USACE (Miller Springs); BISD; BS&W; Bell County; UMHB; CTCOG; TxDOT
d) Implement TIRZ Master Plan Update
a) Address Existing and Future Infrastructure and Capital Equip ment Needs through Comprehensive Capital Improvement Plan (CIP) and Equipment Replacement Plan
Page 54
a) Implement Imagine Belton Plan
• Storm Drainage
b) Coordinate City/BEDC efforts to Maximize Success in Manufacturing, Distribution, Retention, Recruitment, Retail, Capital Projects
• Loop 121 Widening
a) Conduct Annual Strategic Plan Review, Periodic Updates
• Water/Wastewater Complete NW Tank; TBWWTP Ph 2
b) Articulate Growth Management Strategy through Compre hensive Plan, Utility Plan, Master Plan Updates
4. Economic Development
a) Maintain Strategic Needs for Police Department
1. Governance
7. Service Delivery
Goal Categories Goals
c) Complete 13th Street Shared Use Path
a) Exercise Servant Leadership in customer service delivery
b) Continue Planning for new north/south Neighborhood Circu lation in NW Belton, generally between FM 439 & Sparta Rd.
c) Recognize value of talent attraction and employee retention
• W. FM 93 Widening
• Library and Finance Site Enhancements
g) Complete ARPA funding by end of FY ‘24
Priority 1 Goals: FY 2024
b) Maintain Strategic Needs for Fire Department
a) Coordinate Transportation Projects with KTMPO, TxDOT, Federal Agencies:
c) Analyze Tax Base Composition to Determine Tax, Utility, and Fee Schedules for Effective Service Delivery
• Replacement of E. Central Avenue/Spring Street Bridge
a) Exercise Servant Leadership
• Water/Wastewater
b) Implement Improvements to 6th Avenue
a) Coordinate Transportation Projects with KTMPO, TxDOT, Federal Agencies:
• FM 93 Widening
a) Conduct Comprehensive Strategic Plan Update
6. Parks / Natural Beauty
b) Update Fire Department Strategic Plan
b) Assess Municipal Facility Needs
b) Monitor Compensation – External Review
3. Quality of Life
c) Analyze Tax, Utility, and Fee Schedules for Service Delivery
• Capital Equipment Replacement
• Loop Widening
c) Evaluate City Court Facility Needs
City of Belton, Texas Strategic Plan 2023
Year 3: Five Year Action Plan Priority 1 Goals: FY 2025
Goal Categories Goals
1. Governance
d) Conduct Charter Review if needed
a) Update Police Department Strategic Plan
5. Connectivity
• Parks
FY
• Storm Drainage
4. Economic Development
• Street Maintenance
• Complete Central Avenue Bridge in Yettie Polk Park
b) Cultivate Partnerships – including but not limited to Temple, USACE (Miller Springs); BISD; BS&W; Bell County; UMHB; CTCOG; TxDOT
7. Service Delivery
c) Recognize talent attraction and employee retention Provide personnel to meet needs
a) Address Infrastructure, Capital Improvement, and Capital Equipment Needs:
2. Public Safety
c) Coordinate City/BEDC Efforts to Maximize Project Success
e) Maintain partnerships that supplement staff resources
a) Continue Imagine Belton Infrastructure Investments
d)
a) Continue Implementation of Parks Master Plan, including Park in South Belton
c) Enhance Nolan Creek Recreational Improvements
b) Review Growth Management Strategy through Comprehen sive Plan Updates
Page 55
• Construct Wheat Road extension in NW Belton
b) Identify and plan for extension in Hike/Bike Trail
b)
Connectivity
•
• FM
a) Update Parks Plan at 10 year anniversary (2016 2026) Enhance Nolan Creek and Leon River Improvements Build new Park in South Belton Service Delivery
•
a) Continue Downtown Enhancements for Vitality Continue Development of IH 35, IH 14 Corridors Expand retail, lodging opportunities (6th Avenue, IH 35, IH 14)
• 6th
7.
•
City of Belton, Texas Strategic Plan FY 2023
5.
c)
a) Address Infrastructure, and Capital Equipment Needs: Drainage Begin to meet Municipal facility needs
a) Coordinate Transportation Projects with KTMPO, TxDOT, Federal Agencies: Loop 121 93 Avenue IH 35 TX 317 Parks / Natural Beauty
c)
b)
c)
• Street Maintenance • Water/Wastewater • Parks • Storm
Goal Categories Goals
a) Implement updated Police Department Strategic Plan Implement updated Fire Department Strategic Plan
4. Economic Development
b)
• Capital Equipment Replacement b)
Priority 1 Goals: FY 2026
1. Governance
b)
Leadership b)
Employee Compensation – Internal Review c)
needs Page 56
Year 4: Five Year Action Plan
3. Quality of Life
2. Public Safety
a) Exercise Servant Monitor Provide adequate personnel to meet
a) Implement Updated Strategic Plan Reassess Growth Strategy and finalize Comprehensive Land Use Plan Update Analyze Tax, Utility, and Fee Schedule for sufficiency
6.
Goals 1. Governance a) Conduct Annual Strategic Plan Update b) Implement Growth Strategy c) Implement Fiscal Policies that achieve effective service delivery 2. Public Safety a) Address Needs of Police Department b) Address Needs of Fire Department 3. Quality of Life a) Conduct Comprehensive Assessment of Capital Improve ment Plan and Capital Equipment Needs: • Street Maintenance • Water/Wastewater • Parks • Storm Drainage • Capital Equipment Replacement • Municipal Building Needs 4. Economic Development a) Enhance IH 35, IH 14, TX 317, and FM 93 Corridor Develop ment b) Coordinate City/BEDC Efforts to Maximize Project Success c) Emphasize job creation and retention 5. Connectivity a) Coordinate Transportation Projects with KTMPO, TxDOT, Federal Agencies: • Complete Loop 121 Construction • FM 93 Construction • Address TX 317 b) Extend Hike/Bike Trail in vicinity of former Georgetown Railroad 6. Parks / Natural Beauty a) Implement Parks Master Plan Update 7. Service Delivery a) Exercise Servant Leadership b) Monitor Employee Compensation – Internal Review c) Provide adequate personnel to meet needs Page 57
Year Year Action Categories
5: Five
City of Belton, Texas Strategic Plan FY 2023
Plan Priority 1 Goals: FY 2027 Goal
City of StrategicBeltonPlanActionPlanGoalsforFY2023 Page 58
• Management Team 2023
• Allocating time early in fiscal year
• Council and Management Team conduct Strategic Plan Review Annually, Periodic Updates When Warranted
Timeline for Implementation Expected Completion Date FY 2023 Spring
• Identifying strategic responses for community Partners:
Description(s)Outcome:
• Current Vision, Mission, Goals, and Outcomes assessed, including Service Delivery Goal added in 2022
Belton's governance is fair, transparent, and fiscally responsible Project Year: FY 2023
Goal 1a: Conduct Annual Strategic Plan Review, Periodic Updates
Cost Funding Source(s) Staff Resources General Fund Budget Page 59
Applicable Statement(s):Outcome
Goal & Action Plan
Goal Category: Governance
• City Council
• Commitment to focus on long term, strategic issues
Coordinator: Assisted By: City Manager City Council/Management Team
FY 2023
City of StrategicBeltonPlan
• City Council reviews Community Vision, Mission, Goals, Categories and Outcomes Indicator(s):Performance
• 5-Year Capital Improvement Plan demonstrates Commit ment to Plan Implementation Challenges/Barriers:
• Comprehensive Land Use Plan, Thoroughfare Plan, and Utility Master Plans analyzed and CIP updated for 5 year timeframe
•
• Council and Management Team review desired character of growth, density and refine land use recommendations
•
Timeline for Implementation Expected Completion Date FY
Assisted By: City Manager Director of Planning
Goal 1b: Articulate Growth Management Strategy through Comprehensive Plan, Utility Plan, Master Plan Udpates Applicable Statement(s):Outcome Belton's governance is fair, transparent, and fiscally responsible
• Opportunity for annexation limited to voluntary requests, yet should be analyzed if City infrastructure sought
•
•
•
• Bell County position on growth management tools in area out-side city limits needs exploration
•
Cost Funding Source(s) Staff Resources/TBD General Fund, Utility Budgets Page 60
FY
City StrategicBeltonPlan
• Current standards reviewed for transparency, with proactive and aggressive steps to induce quality development, affordable housing
Challenges/Barriers:
Indicator(s):Performance
• Anticipate development agreements and CIP to guide city growth
Goal & Action Plan 2023
• City Council and Management Team explore impacts on growth management strategy
•
Partners: City Council Management Team Development Community Bell County CTCOG Central Texas Housing Consortium Habitat for Humanity State Legislature TDHCA BEDC 2023 and Beyond Spring 2023
• Focus on infill development, internal development, maxi mizing existing infrastructure, with careful review of edge development
• Extensive ETJ’s may present constraint to realistic planning
•
•
of
Goal Category: Governance
Project Year: FY 2023
Coordinator:
•
Description(s)Outcome:
Coordinator: Assisted By: Director of Finance City Manager
• Funding Plan for each resource must be balanced based on impacts to customers and effectiveness
• Infrastructure needs of City will require future rate adjust ments
Challenges/Barriers:
City of StrategicBeltonPlan Goal & Action Plan
• Reluctance to increase fees
Cost Funding Source(s) Staff
Timeline for Implementation Expected Completion Date
FY 2023
Project Year: FY 2023
Page 61
Applicable Statement(s):Outcome
Description(s)Outcome:
Belton's governance is fair, transparent, and fiscally responsible
• Citizens
• FB Policy reviewed annually
Partners:
• City Council analyzes tax base and explores the appro priateness of a re-evaluation of funding for operational, capital, and strategic goals
• Staff provides options for Council consideration of property taxes, sales taxes, “pay go”, and bond funding, seeking sustainability
• Utility Rate Payers
• Texas Legislature threat of limits on local fund raising, combined with other unfunded mandates
• Work sessions held to discuss available funding opportu nities, options
FY 2023 FY 2023 Resources All
Indicator(s):Performance
• Council provides direction to address funding needs of the City, including future priorities
Goal Category: Governance
Goal 1c: Analyze Tax Base Composition to Determine Tax, Utility, and Fee Schedules for Effective Service Delivery
• Property Taxpayers
• Reluctance to increase property taxes given appraisals
• Uncertain revenue property appraisals, property taxes, sales taxes
Indicator(s):Performance
Goal 1d: Complete TIRZ Plan Update & Implement New 20 Year Plan
o Revised Survey Boundary/Map
• Updating and implementing revised Plan, and keeping Project and Finance Plans current Partners:
• Staff and TIRZ Board time commitment to update TIRZ Project and Financing Plans
FY 2023 FY 2023 Source(s)
• City Council
• Bell County Commissioners Court
Expected
Cost Funding
Challenges/Barriers:
Belton's governance is fair, transparent, and fiscally responsible Project Year: FY 2023
• Recognizing impact to GF of expanding TIRZ, yet opportunity for capital project funding
Coordinator: Assisted By: City Manager Director of Finance
Timeline for Implementation Completion Date
TIRZ
• Consultant (KPA)
o 20 Year Finance Plan
FY 2023
Applicable Statement(s):Outcome
• Identification of County projects for inclusion due to County participation in TIRZ funding
Page 62
Description(s)Outcome:
• TIRZ Board
• Consensus by Council and Bell County leading to TIRZ boundary expansion and term extension
o 20 Year Project Plan
• Acknowledgement that current TIRZ expires in 2024
Goal Category: Governance
$10,000
City of StrategicBeltonPlan Goal & Action Plan
• Develop final TIRZ Plan Update including:
• Tremendous value of current TIRZ in project funding during 20 year term, with City and Bell County contributions
1e:
Applicable Statement(s):Outcome Belton's
Description(s)Outcome:
• Council conducts periodic joint work sessions with Boards
Challenges/Barriers: •
•
Coordinator:
• Professional Associations • Citizens Timeline for Implementation Expected Completion Date FY 2023 and Beyond Ongoing Cost Funding Source(s) Staff Resources All Page 63
Project
Goal Category: Governance
FY
Various
Goal & Action Plan 2023
Assisted By: Clerk Department Directors
• Board Members provide effective community input Number of Boards, Commissions, Members Timing to schedule, given variable meeting schedules Keeping Board Members up to date on training City Council Department Heads TML Resources
•
Goal Conduct Board Coordination and Enhance Belton’s Citizen Engagement governance is fair, transparent, and fiscally responsible Year: FY 2023
•
• Board Members are trained effectively, with consideration and feedback from Council
Indicator(s):Performance
Partners: •
City of StrategicBeltonPlan
• City Council reaches consensus on scope of Board Member coordination desired and ways to enhance Citizen Engagement
• Department Head liaisons provide feedback between Board Members and Management
•
City
Goal Category: Governance
• City Council TML Legal Counsel
City StrategicBeltonPlan
of
FY
Goal & Action Plan 2023
• Exercise proactive, aggressive, and reasonable approach, seeking opportunities for improvements
Description(s)Outcome:
Coordinator: Assisted By: Director of Planning Management Team
• Existing staffing available to assess standards
Indicator(s):Performance
• Numerous codes, regulations, standards that are not inte grated in a single codified document
• Management Team explores current development review standards across all departments, with objective of simplifying, clarifying, and expediting process.
• Enhanced checklists and on line processing, with expedited permit process
• Engage Stakeholders in development community with emphasis on flexibility and transparency
• Individual code updates addressed as appropriate
• Balancing increased development costs with community character and future maintenance
Partners:
Goal 1f: Refine Development Standards, Expedite Permit Process Applicable Statement(s):Outcome Belton's governance is fair, transparent, and fiscally responsible Project Year: FY 2023
• Experiment with alternate procedures when practical Challenges/Barriers:
•
•
• Current development review workload
Timeline for Implementation Expected Completion Date FY 2023 Summer 2023 Cost Funding Source(s) Staff Resources General Fund Budget Page 64
• BPD minimizes crime and fear of crime in community
Implementation Expected Completion Date
Description(s)Outcome:
Assisted By: Police Chief Police Department
FY 2023 Summer 2023
• Director of Finance
• City Council
• Staying competitive with pay/benefits for personnel
Coordinator:
• Complying with changes in State law
Goal & Action Plan 2023
Project Year: FY 2023
• Adequate funding for PD operations, capital equipment, and technology
Applicable Statement(s):Outcome
• BPD maintains an updated Department Strategic Plan, and works to refine, assess, and evaluate best practices
• Meeting civil service requirements
Timeline for
Belton is safe and family friendly
Goal 2a: Maintain Strategic Needs for Police Department
Challenges/Barriers:
FY
• Compensation Plan Implementation underway, and Council committed to ensure City maintains salary/benefit competitiveness
Police Indicator(s):PerformanceDepartment
• Community outreach emphasized to achieve effective partnerships
• BPD Recognition status has been achieved and will be maintained
• Asst. City Manager/Police Chief
• Adequate staffing levels emerging as a big issue
Cost Funding Source(s) Staff Resources General Fund Page 65
• BPD monitors traffic operations, recommends enhancements
City of StrategicBeltonPlan
• City Manager
Goal Category: Public Safety
• Personnel have been trained effectively and implement latest technology into operations
Partners:
Implementation Expected Completion Date
• BFD developed a Department Strategic Plan and a Community Risk Assessment
FY 2023
• BFD personnel implement latest technology into operations
• Providing FD operations, capital equipment, and techno logy for fire, fire prevention, and other emergency services
• Addressing training needs of diverse staff in changing service delivery model
Timeline
• BFD focuses response to city limits, with automatic and emergency aid agreements with area departments
Indicator(s):Performance
Goal 2b: Maintain Strategic Needs for Fire Department
Description(s)Outcome:
• A Standards of Cover Document is in development and will be reviewed with Council in FY ‘23
Coordinator:
•
• Staying competitive with pay and benefits for personnel
Applicable Statement(s):Outcome
• Compensation Plan Implementation underway, and Council committed to ensure City maintains salary/benefit competitiveness
Goal & Action Plan
Belton is safe and family friendly
Assisted By: Fire Chief Fire Department
Challenges/Barriers:
• BFD and EMS Response Times and population growth present opportunities for improvement
• BFD Recognition has been achieved and will be maintained
• City Council
•
•
Goal Category: Public Safety
Cost Funding Source(s) Staff Resources General Fund Page 66
City of StrategicBeltonPlan
Partners:
• City Manager Fire Chief Director of Finance Asst. City Manager/Police Chief for
• BFD conducts fire and emergency service operations from 2 fire stations, provides paramedic engine company response, and coordinates EMS services with AMR
• Meeting civil service requirements
Project Year: FY 2023
FY 2023 Summer 2023
FY 2023
• Funding allocation for these needs is critical to sustaining current and future development
• Multi-year CIP developed establishing relative project priority and funding sources
•
• Operating funds, bond funds, and fees, identified as options to fund projects, with grant resources a key to leveraging local funds
City StrategicBeltonPlan Goal & Action Plan
Partners: • City
•
Goal 3a: Address existing and Future Infrastructure and Capital Equipment Needs through Comprehensive Capital Improvement Plan (CIP) and Equipment Replacement Plan: Street Maintenance Water/Wastewater Parks Storm Drainage Equipment Replacement Library and Finance Site Enhancements
• Infill development maximizes use of existing infrastructure
•
•
•
• Public Works implements latest technology into operations Partnerships with BEDC, KTMPO, TxDOT essential to maximize project funding and timely delivery
Goal Category: Quality of Life
•
•
Statement(s):Outcome
Coordinator: Assisted By: Director of Public Works Director of Finance City Manager
Challenges/Barriers: Reaching a budgeted annual amount of funding for street maintenance in the range of $1,000,000
•
• Utility rate study conducted to project needed annual revenue and project schedule
of
Indicator(s):Performance
Applicable
Project Year: FY 2023
• Fund Balance “pay go” utilized to fund capital projects when practical Water, sewer, street, and storm drainage projects exceed available funding & will likely require bonds in future years Council
• BEDC • TIRZ • TxDOT • KTMPO • BCWCID #1 Page 67
Description(s)Outcome:
• Capital
Belton has an outstanding quality of life for its citizens
Timeline for Implementation Expected Completion Date
Funding Source(s)
FY 2023 and Beyond
Public Works Personnel
Ongoing Cost
Page 68
Varies by Project General Fund Budget; Water/Sewer; Drainage; Operating and Capital Funds; BEDC; TIRZ; TxDOT; Grants
City of StrategicBeltonPlan Goal & Action Plan FY 2023 Goal Category: Economic Development Goal 4a: Implement Imagine Belton Plan Applicable Statement(s):Outcome Belton has a vibrant, diverse, and flourishing business community Project Year: FY 2023
Director of Public Works; BEDC Executive Director; Retail Coordinator
rising interest rates • Redevelopment can be more challenging than initial development • Owner coordination needed for capital projects Partners: • City Council • TIRZ • Property Owners • Bell County • BEDC • DBBA • Covey • KPA • TxDOT Timeline for Implementation Expected Completion Date FY 2023 Fall 2023 Cost Funding Source(s) Imagine$100,000Belton Plan Implementation BEDC $60,000 TIRZ $40,000 Page 69
• BEDC Developed Imagine Belton Plan (Covey)
Assisted By: Director of Planning
lays
Challenges/Barriers: • Assisting owners to recognize development opportunities • Financing proposals in times
• City, County, and BEDC endorsed Plan in 2022
steps Indicator(s):Performance
and Imagine
• Plan will establish a District with emphasis on redevelopment, incentives, and a Development Guidebook for property owners of
• Revitalization
• Covey developed Scope for Implementation Plan
Description(s)Outcome: continues to expand beyond Downtown Belton groundwork for next
Coordinator:
BEDC; City Water/Sewer Bond Funds; City of Belton
Goal
FY
Coordinator:
•
Indicator(s):Performance
• Coordination
Partners: • BEDC • City Council • TxDOT • Private Property Owners (easements) • City Staff • DRWSC • Planning Department
Category: Economic Development
Utility Master Plan: $252,890 Comp Plan Update: In-House Property Acquisition: $ TBD
Applicable Statement(s):Outcome
Project Year: FY 2023
Description(s)Outcome:
• Enhanced collaboration between BEDC/City achieves success in desired development, retention of existing firms, attraction of target industries and select companies, and increased retail and commercial uses
Belton has a vibrant, diverse, and flourishing business community
• West IH 14 is served with sanitary sewer and enhanced Dog Ridge Water Service
•
• CCN
Challenges/Barriers: • Cost
Goal & Action Plan 2023
availability • ROW/Easement
Timeline Funding Source(s)
Page 70
projects •
Goal 4b: Coordinate City/BEDC efforts to Maximize Success in Manufacturing, Distribution, Retention, Recruitment, Retail, Capital Projects
City of StrategicBeltonPlan
• Business Park property sold and developed, and BEDC explores suitable land acquisition IH 35 Sewer line construction completed in FY ‘23 IH 14 Projects in design phase with easement acquisition underway of land acquisition and needs for Need for completion of Comprehensive Land Use and Utility Master Plan Updates constraints – Water/Sewer Service Provision among DRWSC Board, City, BEDC
Assisted By: BEDC Executive Director City Manager Director of Planning Director of Public Works
for Implementation Expected Completion Date FY 2023 Multi-Year Projects Cost
CVB/Retail
• Tourism
in Tourism Office • Inflationary Challenges to Discretionary Spending • Funding in Competitive Tourism Market Partners: • Belton
explore
Belton has a vibrant, diverse, and flourishing business community. Year: 2023
Coordinator: By: Coordinator City BEDCManagerExecutive Director Committee established to and Imagine Belton Plan completed by BEDC and endorsed by BEDC/City/County Goals Workload Area
Goal Category: Economic Development Goal 4c: Evaluate
Updated • Strategies and Benchmarks Established • Refreshed Marketing Program Implemented Challenges/Barriers: • Current
Description(s)Outcome: •
update Tourism Goals Indicator(s):Performance •
City StrategicBeltonPlan Goal & Action Plan
Project
of
FY 2023 and Update Tourism Goals
Applicable Statement(s):Outcome
Assisted
Chamber of Commerce • City Council • City Staff • Property Owners • TIRZ Timeline for Implementation Expected Completion Date FY 2023 Summer 2023 Cost Funding Source(s) In House Project City, TIRZ, BEDC Page 71
FY
• W. FM 93 Widening
Assisted By: Director of Public Works City Manager/Director of Planning/ Director of Finance
• TxDOT completes ROW acquisition for Loop 121, FM 439 to IH 35, and begins construction of Ph. 1; Ph. 2 in FY ‘24
City of StrategicBeltonPlan
Belton is a fully connected community with active and engaged citizens
Challenges/Barriers: •
Partners: • TxDOT • KTMPO • Texas Historical Commission • Property Owners Timeline for Implementation Expected Completion Date FY 2023 and Beyond Multi-Year Projects Cost
Varies by projects General
FY
• Renovation of Central Avenue Bridge in Yettie Polk Park
Funds Page 72
Description(s)Outcome:
Indicator(s):Performance
Goal & Action Plan 2023
Applicable Statement(s):Outcome
• TxDOT analyzing renovation of Central Avenue Bridge leaning to rehab of historic structure
• Major TxDOT Infrastructure Projects continue to progress, in meeting future needs, enhancing community linkages
Goal Category: Connectivity
• Federal Funding Decision anticipated for Central Avenue/ Spring Street Extension Project Funding: competing projects in Region, local cost share, including utility relocation ROW Constraints Property owner concerns about impact from TxDOT Projects Funding Source(s) Fund Budget; Water/Sewer; Drainage; Operating and Capital; TIRZ; TxDOT; BEDC; Federal Earmark
• FM 93 design underway by TxDOT, Main to Wheat Road
•
Coordinator:
Goal 5a: Coordinate Transportation Projects with KTMPO, TxDOT, Federal Agencies:
• Replacement of E. Central Avenue/Spring Street Bridge
Project Year: FY 2023
•
• Loop 121 Widening
Challenges/Barriers:
• Neighborhood concerns about impacts from road
City of StrategicBeltonPlan Goal & Action Plan
• Competing regional projects for KTMPO funding
Planning FY
Page 73
FY 2023
Project Year: FY 2023
• Credibility in shift from FM road extension to city street
Goal Category: Connectivity
• TxDOT
Belton is a fully connected community with active and engaged citizens
Team Leader: Assisted By: City Manager Director of Public Works/Director of Planning/ Director of Finance
• KTMPO
• Area Property Owners
Indicator(s):Performance
• Feasibility Study completed by TxDOT, ranking FM 2271 extension as low priority as a State Project
• Belton Parks & Public Works Depts.
• Road street section reviewed, balancing need for circulation, neighborhood compatibility, sidewalk, trail
• Project change submitted to KTMPO (Off System Roadway) and added to City CIP
Description(s)Outcome:
• City exploring alternate project approaches to achieve needed north/south neighborhood circulation: city collector street
Timeline
Goal 5b: Continue Planning for new North/South Neighborhood Circu lation in NW Belton, generally between FM 439 & Sparta Rd. Applicable Statement(s):Outcome
Implementation Expected Completion Date FY
City of KTMPOBelton
• Emergency Services Personnel Police/Fire for 2023: 2024 2025
• City pursues consensus on street design, alignment, roadway limits - generally from Red Rock to Sparta
2025: Construction FY
Partners:
Cost Funding Source(s) Project Cost Estimate: $7.0M
• ROW secured for FM 2271 project from IH 14 (US 190) to FM 439, principally through subdivision plat review
• Funding identified for City match
• Heritage Park development faces funding challenges
Varies
Goal 6a: Continue Enhancements to Park System including Heritage Park, Standpipe Park, and Identify Future Park in South Belton Applicable Statement(s)Outcome Belton has dynamic recreational opportunities and natural beauty
Coordinator:
•
FY 2023
• Collaboration with BISD on joint school/park site in Hubbard Branch and partnerships elsewhere
Assisted By: Director of Public Works Parks & Recreation Department Director of Grants/SpecialFinanceProjects Coordinator
• Improvements underway for an expanded Heritage Park
• Land prices erratic and high even if land identified and available in South Belton
• Construction underway in 2023 on completion of park road, utility, park improvements, other elements
•
• Community Park funding sought for park at Standpipe
Timeline for Implementation Expected Completion Date
Heritage/Standpipe:Ongoing FY 2024 Park South: TBD Ongoing Source(s) by Project and Match TP&W; Grants; General Funds
Partners: Parks and TIRZ Boards
• Consulting Engineer Area Property Owners Parks Interests Sports Leagues BISD
•
Cost Funding
TIRZ;
Goal Category: Parks / Natural Beauty
Description(s)Outcome:
Page 74
Project Year: FY 2023
Indicator(s):Performance
•
Challenges/Barriers: Multiple interests and high expectations meeting com munity needs
• Heritage Park improvements underway
•
• Grant application submitted to TP&W for Standpipe Park
• Evaluation underway of land acquisition for future Community Park needs in S. Belton
•
City of StrategicBeltonPlan Goal & Action Plan
• Time, manpower, and resources needed to analyze existing facilities
Belton has dynamic recreational opportunities and natural beauty Project Year: FY 2023
Indicator(s):Performance
TBD
• Funding limitations for short term maintenance, replacement Implementation Expected Completion TBD
Page 75
• Belton’s hike/bike trails are maintained and upgraded
Partners:Timeline for
Date Ongoing
City of StrategicBeltonPlan Goal & Action Plan
Applicable Statement(s)Outcome
Goal Category: Parks / Natural Beauty
Coordinator: Assisted By: Director of Public Works Parks and Recreation Department Grants/Special Projects Coordinator
FY 2023
Description(s)Outcome:
• Schedule established for facilities needing replacement Challenges/Barriers:
• Maintenance requires regular attention and funding
Cost Funding Source(s) General Fund, Bonds, City/BISD Partner ship
• Five Year Maintenance Plan Developed
Goal 6b: Upgrade Existing Park Facilities
• Existing park facilities restrooms and concessions, playgrounds, pavilions, picnic tables, water fountains, signage, open space areas, sports fields, and turf – are enhanced
• Parks Department analyzes park facility inventory form Master Plan
• City Council Management Team USACE BISD KTMPO BS&W Bell County UMHB Belton Lions Club United Way of Central Texas Belton Area Senior Center
• UMHB/City create an Academic Internship Program; continue Financial Aid Work Study Program
Project Year: FY 2023
FY 2023
• Belton, Temple and USACE manage Miller Springs
•
Goal & Action Plan
Indicator(s):Performance
•
• Tendency to rely on past practices
•
•
•
Coordinator:
Challenges/Barriers:
Directors of Public Works Parks and Recreation Department Grants/Special Projects Coordinator
Goal 6c: Cultivate Partnerships including but not limited to Temple, USACE (Miller Springs); BISD; BS&W; Bell County, UMHB; CTCOG; TxDOT
City of StrategicBeltonPlan
• BISD/City develop joint school/park site at Hubbard Branch Elementary
• Council and Management emphasize the value of partnerships with governments, school districts, university, private entities, and social service agencies
• City serves as conduit for grant funds
Assisted By:
• Thinking “outside the box” creatively to address needs
•
• Cities of Belton/Temple
Timeline for Implementation Expected Completion Date FY 2023 and Beyond Ongoing Cost Funding Source(s) TBD Varies by Project Page 76
• Belton, Temple collaborate on Trail connection generally along former Georgetown Railroad
Applicable Statement(s)Outcome
Belton has dynamic recreational opportunities and natural beauty
Goal Category: Parks / Natural Beauty
Description(s)Outcome:
• Collaboration results in inter local agreements
•
Partners:
•
• Institutional bureaucracy
• Lions Club continues sponsorship at Heritage Park
•
Description(s)Outcome:
• Belton’s Customer Service is practiced as second nature by employees
• Technology used to enhance information and responsiveness to public including social media message boards, and other media outlets
• Employees display the heart of customer service in citizen contacts
Challenges/Barriers: •
Belton delivers excellent customer service by valuing those who deliver services to its citizens. Year: FY 2023
• Training provided to employees to reinforce desired behaviors
Indicator(s):Performance
appropriate training Partners: • City of Belton Employees • Management Team • Belton Citizens/Residents/Customers Timeline for Implementation Expected Completion Date FY 2023 Ongoing Cost Funding Source(s) N/A N/A Page 77
FY 2023 Delivery
City StrategicBeltonPlan Goal & Action Plan
Applicable Statement(s)Outcome
• Management, Department Heads, and all employees driven to exercise compassion and selfless service
• Council provides resources to ensure customer service remains an organizational commitment
response •
of
time
Project
• Unrealistic
Coordinator: Assisted By: City Manager City DepartmentCouncil Heads
• Customer needs and expectations understood Staff shortages and workload may challenge Goal achievement expectations of City Funding and for
Goal 7a: Exercise Servant Leadership in Customer Service Delivery
Goal Category: Service
• Commitment to compensate employees appropriately
• Management Team
Goal Category: Service Delivery
FY 2023 Ongoing
• Council demonstrates it values City employees, who deliver services to citizens, through administration of a compre hensive compensation and benefits plan
• Constantly moving targets, given salary adjustments at competitor cities
Partners:
Challenges/Barriers:
• Funding for annual adjustments, merit and cost of labor
• Available resources for salary and benefits in budget
Applicable Statement(s)Outcome
• Council funds Study, and indicates commitment to improve competitiveness in pay and benefits
• HR conducts internal salary assessment as needed, with external study every 3 years
Description(s)Outcome:
$1.3 million in salary adjustments in FY 2023 All Funds
FY 2023
• Director of Human Resources
City of StrategicBeltonPlan Goal & Action Plan
Timeline for Implementation Expected Completion Date
Goal 7b: Address Employee Compensation Comprehensively
Belton delivers excellent customer service by valuing those who deliver services to its citizens.
• Citizens
Coordinator:
• Realistic recognition of workload and employee com mitment to excel
Cost Funding Source(s)
Indicator(s):Performance
Page 78
Project Year: FY 2023
• Management recommended Compensation Study, and acknowledges funding needed to implement it
Assisted By: City Manager City Council
City of StrategicBeltonPlan Goal & Action Plan
• The City of Belton is the employer of choice in Central Texas, attracting talented and caring public servants, who build a legacy of knowledge for continuous service to the organization and community
FY 2023
• Citizens
Belton delivers excellent customer service by valuing those who deliver services to its citizens.
Goal 7c: Recognize Value of Talent Attraction and Employee Retention Applicable Statement(s)Outcome
Description(s)Outcome:
• Compensation and benefits for employees regularly reviewed for competitiveness
Timeline for Implementation Expected Completion Date
Cost Funding Source(s) High All Funds Page 79
• Perception that Belton is a small town that lacks professional opportunity that may be found elsewhere
Challenges/Barriers:
Indicator(s):Performance
Project Year: FY 2023
• Perception that Belton is, and must remain, a training ground for other cities
Coordinator: Assisted By: City Manager City ManagementCouncil Team
• Belton enhances employee training and expertise, reflecting long term investment and commitment to retention
Partners:
• Competition for talent in terms of salaries, flexible work schedule, etc.
FY 2023 Ongoing
• Belton carefully recruits and selects employees of excellence
Goal Category: Service Delivery
• Limited staff must shoulder many responsibilities, tasks
• Human Resources
• Belton provides for succession planning for continuity of operations
• Number of personnel/responsibilities analyzed
• Establish staffing goals based on workload measures
• Funding to support additional staff/personnel/contractors
Goal Category: Service Delivery
Coordinator: Assisted By: City Manager City DirectorCouncilofHuman Resources
Applicable Statement(s)Outcome
FY 2023
• Workload measures studied for effectiveness
• Recognition deferred staff needs must be addressed for the organization and for service delivery
Cost
• Assess ways technology, contract/part-time employees may aid in meeting needs
City of StrategicBeltonPlan Goal & Action Plan
Goal 7d: Provide Adequate Personnel to Meet Community Needs
Project Year: FY 2023
• Belton establishes a framework for identifying additional needed personnel to meet community needs, and makes a commitment to fund them
• Management Team • City Employees
Description(s)Outcome:
Partners:
Indicator(s):Performance
TBD Funds
Page 80
• Community expectations – customer service demands –merit significant attention by limited personnel
Belton delivers excellent customer service by valuing those who deliver services to its citizens.
Challenges/Barriers:
Timeline for Implementation Expected Completion Date
FY 2023 Ongoing Funding Source(s)
All
Description(s)Outcome:
Indicator(s):Performance
Belton delivers excellent customer service by valuing those who deliver services to its citizens.
Goal 7e: Maintain Partnerships that Supplement Staff Resources: Grants, Interns, Work Study, Volunteers, Contractors Applicable Statement(s)Outcome
City of StrategicBeltonPlan
FY 2023
Director of Human Resources
• HR coordinates with UMHB for Financial Aid Work Study Program and Academic Internship Program
• Management Team flexible using Interns, Volunteers, Contractors
Goal & Action Plan
•
•
Goal Category: Service Delivery
• Belton identifies, maintains, and leverages community partnerships that provide staff support resources to deliver enhanced community services
Partners: • Contractors • UMHB • Students • Volunteers Timeline for Implementation Expected Completion Date FY 2023 Ongoing Cost Funding Source(s) TBD Nominal All Funds Page 81
•
• Management Team identifies need, promptly selects students, and ensures a meaningful work experience
Challenges/Barriers: Organizational rules changes Matching student interests with available tasks Staff time needed to take advantage of interns, students, volunteers
Project Year: FY 2023
• Grant match used to leverage local capability, meet schedule needs
Coordinator: Assisted By: City Manager City ManagementCouncil Team
Fund Structure / Overview ExpendituresBudgetedTotal-AllFunds GovernmentalFunds General Fund Debt Service Fund SpecialFundsRevenue Hotel/Motel Tax Fund TIRZ Fund Proprietary Funds Enterprise Funds Water & Sewer Fund Drainage Fund Internal Service Funds Information Tech. Fund Building Maint. Fund Component Unit Belton Economic Dev. Corp. Fund $40,867,350 $24,819,790 $14,107,460 $1,940,100 $20,784,020 $1,196,380 $2,839,390 $12,719,380 $1,388,080 $1,940,100 $168,180 $2,671,210 $12,137,280 $582,100 $966,060 $422,020 Page 82
Department to Fund Structure General Fund City Council City Council Administration City DevelopmentInformationPublicManagerRetail Finance MunicipalFinanceCourt ResourcesHuman ResourcesHuman Police AdministrationPolicePolicePatrolPoliceSpecialOperationsCodeCompliance Fire SuppressionFire Streets Streets Parks Recreation& ParksCommunityFacilitiesCenterRecreation Planning InspectionsPlanning Library Library Solid Waste Solid Waste MaintenanceFleet MaintenanceFleet Water & FundSewer AdministrationUtilityUtilityFinanceWaterSewer-CollectionsSewer–LiftStations Drainage Fund Drainage TechnologyInformationFund TechnologyInformation MaintenanceBuilding Fund MaintenanceBuilding Belton DevelopmentEconomicCorp BEDC Legend Division-DepartmentFundlegal level of control in accordance with City Charter Page 83
Primary Funding Source City of Belton Organizational Chart
& City CouncilCity Clerk City Manager City MunicipalAttorneyCourtJudge Assistant City Manager Administration Finance InformationPublic Library TechnologyInformation Parks Recreation&AdministrationPolicePublicInformationInformationTechnologyPatrolSpecialOperationsCodeCompliance CommunityFacilitiesCenterRecreationLibrary CityDevelopmentManager'sOfficeRetailHotelMotelTIRZ FinanceMunicipalCourtUtilityFinanceDebtService GeneralFund TechnologyInformationFund MaintenanceBuildingFund Hotel Motel Tax FundTIRZ FundWater & Sewer FundDebt ServiceDrainageFund Page 84
Mayor
Elected by Citizens Appointed by City Council Department Division City funds without related department Additional Designations ResourcesHuman Planning Fire Public Works ResourcesHuman InspectionsPlanning SupressionFire MaintenanceStreetsStreets SolidWaste MaintenanceFleetBuildingMaintenance Solid Waste Water & Sewer Drainage AdministrationUtilityWaterSewer-CollectionSewer-LiftStation Drainage Page 85
City Council 0.00 10$ $ $ $ $ 20$ -$ 30$
Parks- Facilities 11.00573,170 750 51,320 41,790 88,500 9,330 1,620 766,480
Salary Wages& Overtime Retirement
Municipal Court 2.00102,590 - 10,790 7,850 18,970 210 270 140,680
Human Resources 2.00171,050 - 17,990 13,090 8,830 330 270 211,560
540
Police Administration 4.00256,900 - 25,950 18,880 27,520 4,230 410 333,890 Patrol 25.001,930,240 65,000 209,870 147,670 168,820 38,280 3,380 2,563,260
Code Compliance 2.0091,970 - 9,680 7,040 8,830 2,630 270 120,420
TWC Totals
City Manager 5.00509,620 - 51,380 37,800 37,420 950 760 637,930
Fire Suppression 28.002,257,180 55,000 243,200 172,680 234,080 48,450 3,920 3,014,510 Streets 7.00285,840 2,000 30,280 21,870 55,890 10,240 950 407,070
DivisionFTE
Public Information 1.0086,450 - 9,100 6,620 10,950 170 140 113,430 Retail Development 1.0052,150 - 5,490 3,990 8,520 110 140 70,400 Finance 4.00305,030 - 32,090 23,340 28,100 590 540 389,690
Special Operations 22.501,360,030 18,000 144,940 104,050 147,760 19,910 2,840 1,797,530
FICA Group Ins. Worker'sComp
Parks- Comm. Ctr. 1.5062,960 - 6,630 4,820 8,210 1,090 270 83,980 Parks- Recreation 2.00122,100 - 10,930 9,350 16,730 520 410 160,040 Planning 4.75300,910 - 31,650 23,020 47,320 590 680 404,170 Inspections 3.00200,440 - 21,090 15,340 19,230 820 410 257,330 Library 5.00247,050 - 25,460 18,520 17,980 550 680 310,240 - 4,000 2,910 8,520 1,460 140 55,000 20,730 15,030 39,490 3,910 276,760
Solid Waste 1.0037,970
GENERAL FUND 135.759,150,120$ 141,350$ 962,570$ 695,660$ 1,001,670$ 144,390$ 18,640$ 12,114,400$ Utility Administration 8.00518,360$ 1,200$ 54,650$ 39,660$ 74,170$ 6,890$ 1,080$ 696,010$ Utility Finance 4.00193,230 - 20,330 14,790 43,630 380 540 272,900 Water 11.00460,860 14,000 49,95036,330 80,830 9,890 1,490 653,350 Sewer 5.00184,100 13,000 20,74015,080 44,150 3,390 680 281,140 Sewer Lift Stations 1.0047,940 1,320 5,190 3,670 11,560 900 140 70,720 WATER AND SEWER FUND 29.001,404,490$ 29,520$ 150,860$ 109,530$ 254,340$ 21,450$ 3,930$ 1,974,120$ DRAINAGE FUND 4.00136,350$ 1,000$ 14,450$ 10,510$ 34,060$ 4,970$ 540$ 201,880$ INFO FUNDTECHNOLOGY 3.00237,400$ -$ 24,970$ 18,170$ 25,240$ 450$ 410$ 306,640$ BUILDING MAINT. FUND 5.00216,180$ 800$ 22,190$ 16,540$ 42,570$ 5,780$ 770$ 304,830$ BEDC 2.75208,570$ -$ 21,940$ 15,960$ 31,150$ 400$ 410$ 278,430$ GRAND TOTALS179.5011,353,110$ 172,670$ 1,196,980$ 866,370$ 1,389,030$ 177,440$ 24,700$ 15,180,300$ CITY OF PERSONNELBELTONSUMMARYFISCALYEAR2023 Page 86
Fleet Maintenance 4.00196,460 600
2020 FY 2021 FY 2022 FY
Total 171.75
PositionsNote: are shown as full-time equivalent (FTE) Budgeted Personnel Positions ‐20.00 40.00 60.00 80.00 100.00 120.00 140.00 160.00 FY 2019FY 2020FY 2021FY 2022FY 2023 Fiscal Year
Budgeted
Personnel Positions General Fund Water & Sewer Fund Drainage Fund Information Technology Fund Building Maintenance Fund BEDC Fund Page 87
Fund FY 2019 FY 2023
General Fund 140.50 136.50 132.75 133.75 135.75 Water & Sewer Fund 26.00 28.00 28.00 29.00 29.00 Drainage Fund 3.00 4.00 4.00 4.00 4.00 Information Technology Fund 2.00 2.00 3.00 Building Maintenance Fund 5.00 5.00 5.00 BEDC Fund 2.25 2.25 2.25 2.25 2.75 170.75 174.00 176.00 179.50
PlanningPlanning
PoliceAdministration
4.50 4.50 4.75 4.75 4.75 Inspections 2.00 3.00 3.00 3.00 3.00
Page 88
1.00 1.00 1.00 1.00 2.00
FinanceFinance
2019 FY 2020 FY 2021 FY2022 FY2023
MunicipalMunicipalCourtCourt
FundDepartmentDivisionFY
Parks & FacilitiesRecreation 11.00 11.00 11.00 11.00 11.00 Community Center 1.50 1.50 1.50 1.50 1.50 Recreation 1.00 2.00 2.00 2.00 2.00
7.00 7.00 7.00 7.00 7.00
General Fund
MaintenanceFleetMaintenance
Fire Suppression 34.00 28.00 28.00 28.00 28.00 Emergency Medical Services 1.00 1.00 - -InformationInformationTechnologyTechnology 2.00 2.00 - - -
LibraryLibrary 5.00 5.00 5.00 5.00 5.00 SolidSolidWasteWaste 1.00 1.00 1.00 1.00 1.00
Budgeted Personnel Positions by Division (Full-time Equivalents)
AdministrationCityManager's Office4.00 4.00 5.00 5.00 5.00 Public Relations 1.00 1.00 1.00 1.00 1.00 Retail Development 1.00 1.00 1.00 1.00 1.00
4.00 4.00 4.00 4.00 4.00 Building Maintenance 5.00 5.00 - -Total 140.50 136.50 132.75 133.75 135.75
4.00 4.00 4.00 4.00 4.00 HumanHumanResourcesResources 2.00 2.00 2.00 2.00 2.00
StreetsStreets
3.00 3.00 3.00 4.00 4.00 Patrol 27.00 27.00 29.00 25.00 25.00 Special Operations 16.50 16.50 17.50 21.50 22.50 Code Compliance 2.00 2.00 2.00 2.00 2.00
Sewer-Lift Stations 1.00 1.00 1.00 1.00 1.00
BEDC Fund
Total 26.00 28.00 28.00 29.00 29.00
Information Technology Fund
BEDCBEDC 2.25 2.25 2.25 2.25 2.75 Total 2.50 2.50 2.50 2.50 2.75
Sewer-Collection 4.00 5.00 5.00 5.00 5.00
Utility Finance 4.00 4.00 4.00 4.00 4.00 Water 11.00 12.00 12.00 12.00 11.00
Notes:Seasonal employees are hired during the summer as recreation staff. There count is not reflected above.
Drainage Fund
DrainageDrainage
Total City Positions (FTE) 172.00 171.00 174.25 176.25 179.50
FundDepartmentDivisionFY
InformationInformationTechnologyTechnology 2.00 2.00 3.00 Total 2.00 2.00 3.00
3.00 4.00 4.00 4.00 4.00 Total 3.00 4.00 4.00 4.00 4.00
Water & Sewer Fund Water & UtilitySewerAdministration6.00 6.00 6.00 7.00 8.00
Building Maintenance Fund BuildingBuildingMaintenanceMaintenance 5.00 5.00 5.00 Total 5.00 5.00 5.00
2019 FY 2020 FY 2021 FY2022 FY2023
Page 89
Budgeted Personnel Positions by Division (Full-time Equivalents)
Resources Over / (Under) Expenditures 503,400$ 13,770$ 120,420$ 156,980$
Personnel 12,114,400$ $ $ $ Supplies 633,310 100Maintenance 1,400,140 - -Services 4,894,990 28,170 50,000 Other Expenses 209,620 104,500 120,000
Fiscal Year 2023 Annual Budget All Funds Summary
Resources Fund Fund Fund Fund
Notes: Capital project funds are excluded from presentation because they are not part of the annual appropriations process. Appropriations for capital projects are made on a project basis and carry over until the project is completed.
Total Resources 21,287,420 1,210,150 288,600 2,828,190
Total Revenue before Transfers 19,044,390 1,210,150 288,600 2,828,190 Transfers from Other Funds 2,243,030 - - -
Property Taxes 7,977,140$ 1,209,320$ $ 2,827,490$ Sales Tax 6,113,840 - -Franchise & Other Taxes 1,255,780 288,100Permit Fees 474,840 -Court Fines & Fees 276,290 -Charges for Service 2,823,560 -Miscellaneous Income 122,940 830 500 700 Intergovernmental - -Other Financing Sources - - -
Page 90
GeneralDebt ServiceHotel/Motel TaxTIRZ
Expenditures
Total Expenditures before Transfers 19,397,460 1,196,380 132,770 435,800 Transfers to Other Funds 1,386,560 35,410 2,235,410
City of Belton, Texas
Total Expenditures 20,784,020 1,196,380 168,180 2,671,210
Special Revenue Funds
Water Purchases - -Sewage Treatment - -Debt Service 1,196,380 265,800 Capital Outlay 145,000 - - -
Component Unit Water & Sewer Drainage InformationBuilding BEDC Total Fund Fund Technology Maintenance Fund All Funds $ $ $ $ $ 12,013,950$ - - 3,056,460 9,170,300 - - - 1,543,880 - - - 474,840 - - - 276,290
12,137,280 582,100 1,103,840 494,590 3,114,250 43,046,420
1,974,120$ 201,880$ 306,640$ 304,830$ 278,430$ 15,180,300$ 163,700 17,120 13,170 39,000 5,170 871,570 234,050 54,360 436,750 60,110 86,740 2,272,150 858,590 37,560 88,500 9,620 219,760 6,187,190 50,000 - - - 484,120 1,637,480 - - - 1,637,480 878,520 - - - 878,520 1,954,450 25,130 - - 3,441,760 200,000 121,000 50,000 516,000 7,950,910 336,050 966,060 413,560 640,100 31,469,090 4,186,370 246,050 8,460 1,300,000 9,398,260 12,137,280 582,100 966,060 422,020 1,940,100 40,867,350 -$ -$ 137,780$ 72,570$ 1,174,150$ 2,179,070$
11,850,400 579,600 1,100,710 491,380 3,114,250 40,507,670 286,880 2,500 3,130 3,210 2,538,750
Enterprise Funds Internal Service Funds
Page 91
11,360,020 579,000 1,100,610 491,280 27,600 16,382,070 130,610 600 100 100 30,190 286,570 - - - -359,770 - - - 359,770
2The drawdown in FY 2022 is part of a tax rate strategy.
1 Excludes Use of Prior Years' Fund Balance
7The increase in FY 2022 and FY 2023 reflects building of reserves for future capital.
City of Belton, Texas
Subtotal 759,035 (118,317) 106,447 290,883
Projected Fund Balance Revenue 1 21,287,420 1,210,150 288,6002,828,190 Expenditures(20,784,020) (1,196,380) (168,180) (2,671,210)
8The significant increase in each year reflects the low level of reserves.
Special Revenue Funds
6The increase in FY 2022 is due to revenue growth from additional customers while the decrease in FY 23 is due to inflation of5expenditures.Thedeclinein
Fund Balance at 9/30/2021 5,454,084$ 74,204$ 454,451$ 661,040$
4Changes reflect revenue growth and capital spending.
FY 2022 and FY 2023 is due to the transfer of funds for several capital projects and use of reserve fund balance.
6,213,119$ (44,113)$ 560,898$ 951,923$
Estimated at 9/30/2022
Estimated Fund Balance Revenue 18,248,683 1,060,592 262,4402,483,343 Expenditures (17,489,648) (1,178,909) (155,993) (2,192,460)
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Projected at 9/30/2023 6,716,519$ (30,343)$ 681,318$ 1,108,903$ % Change from Prior Year 8.1% 31.2% 21.5% 16.5%
Consolidated Statement of Fund Balance Budget Year 2023
% Change from Prior Year 13.9% -159.4% 23.4% 44.0%
Subtotal503,400 13,770 120,420 156,980
GeneralDebt ServiceHotel/Motel TaxTIRZ Fund Fund2 Fund3 Fund4
3The increase in FY 2022 and FY 2023 reflects the planned build up of reserves for future expenditures.
9Changes reflect revenue growth and a relatively low level of spending.
6,485,568$ 342,071$ 111,125$ 149,550$ 6,909,236$ 21,679,377$ -1.6% 7.8% 210.3% 85.6% 48.1% 18.3%
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Component Unit Water & FundSewerDrainageInformationBuildingBEDCTotal5Fund6Technology7Maintenance8Fund9AllFunds
6,587,866$ 317,237$ 35,813$ 80,568$ 4,663,811$ 18,329,074$
10,312,712 557,112 901,240 458,180 2,821,043 37,105,345 (10,415,010) (532,278) (825,928) (389,198) (575,618) (33,755,042) (102,298) 24,834 75,312 68,982 2,245,425 3,350,303
Internal
11,777,510 582,100 1,103,840 494,590 3,114,250 42,686,650 (12,137,280) (582,100) (966,060) (422,020) (1,940,100) (40,867,350) (359,770) 137,780 72,570 1,174,150 1,819,300 6,125,798$ 342,071$ 248,905$ 222,120$ 8,083,386$ 23,498,677$ -5.5% 0.0% 124.0% 48.5% 17.0% 8.4% Funds Service Funds
Enterprise
FY 2023 Capital Expenditures (All Funds)
Belton Economic Development Corporation Fund BEDC
Information Technology Fund
8400Hike and bike trail video surveillance 30,000 8400Mobile audio solution 20,000 8400Desk phones 20,000 8400Laptops and desktops/monitors 51,000
8901Water meters 200,000
IT
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Information Technology Fund 121,000$
Water & Sewer Fund 200,000$
BEDC Fund 50,000$
Parks Community Center
8200Gazebo and walkway 20,000 8200Window replacements 100,000
General Fund Fire
8200EKG Monitor Replacement 25,000
Water
Water & Sewer Fund
General Fund 145,000$
8700Park infrastructure50,000$
Total Expenditures 28,623,718 29,983,477 34,180,640 40,867,350
FY 2020FY 2021FY 2022FY BudgetBudgetBudgetBudget2023
1 Presented are the budgets as originally adopted by City Council for each fiscal year. Capital project funds are excluded from presentation because they are not part of the annual appropriation process. Appropriations for capital projects are made on a project basis and carry over until the project is completed.
Fiscal Years 2020 - 2023
General Fund14,937,319$ 15,629,702$ 17,470,200$ 21,287,420$ Debt Service Fund956,110 1,206,654 1,180,870 1,210,150 Hotel/Motel Tax Fund190,436 203,572 183,100 288,600 TIRZ Fund1,985,995 2,689,775 2,538,930 2,828,190 Water & Sewer Fund8,812,129 9,003,733 10,614,980 12,137,280 Drainage Fund539,472 548,061 580,400 582,100 Information Technology Fund- 890,183 901,240 1,103,840 Building Maintenance Fund 443,767 458,230 494,590 Belton Economic Development Corporation Fund 1,949,760 1,702,1992,455,330 3,114,250
Total Resources 29,371,221 32,317,646 36,383,280 43,046,420
Resources Over / (Under) Expenditures 747,503$ 2,334,169$ 2,202,640$ 2,179,070$
FY 2020FY 2021FY 2022FY 2023 Total Resources Total Expenditures Page 95
Resources
Debt Service Fund 1,183,110 1,177,833 1,180,870 1,196,380 Hotel/Motel Tax Fund 310,436 203,572 180,110 168,180 TIRZ Fund 1,961,046 1,943,891 2,210,240 2,671,210 Water & Sewer Fund 8,811,520 8,939,710 10,614,980 12,137,280 Drainage Fund 570,812 531,260 573,180 582,100 Information Technology Fund 890,183 846,190 966,060 Building Maintenance Fund 441,116 419,610 422,020 Belton Economic Development Corporation Fund 849,489 474,143685,260 1,940,100
General Fund 14,937,305 15,381,769 17,470,200 20,784,020
Expenditures
$27,000,000 $29,000,000 $31,000,000 $33,000,000 $35,000,000 $37,000,000 $39,000,000 $41,000,000 $43,000,000
City of Belton, Texas Budget Summary History (All Funds) 1
Comparative Schedule of City-Wide Resources and Expenditures (All Funds) 1
Total Resources 37,762,511 33,763,350 36,317,570 37,105,345 43,046,420
Total Expenditures 32,685,090 32,969,734 34,180,640 33,755,042 40,867,350
Resources
TIRZ Fund2,956,406 2,316,221 2,538,930 2,483,343 2,828,190
Drainage Fund520,261 531,566 580,400 557,112 582,100
Water & Sewer Fund9,092,394 9,208,905 10,614,980 10,312,712 12,137,280
Information Technology Fund- 893,698 901,240 901,240 1,103,840 Building Maintenance Fund 443,548 458,230 458,180 494,590 BEDC Fund 2,506,661 2,488,4092,455,330 2,821,043 3,114,250
Resources Over / (Under) Expenditures 5,077,421$ 793,616$ 2,136,930$ 3,350,303$ 2,179,070$
Hotel/Motel Tax Fund175,594 235,342 183,100 262,440 288,600
Water & Sewer Fund 8,549,302 9,457,342 10,614,980 10,415,010 12,137,280 Drainage Fund 499,556 484,169 573,180 532,278 582,100 Information Technology Fund 854,074 846,190 825,928 966,060 Building Maintenance Fund 364,476 419,610 389,198 422,020 BEDC Fund 833,315 459,276685,260 575,618 1,940,100
City of Belton, Texas
Fiscal Years 2020 - 2023
General Fund16,501,949$ 16,426,336$ 17,470,200$ 18,248,683$ 21,287,420$ Debt Service Fund6,009,246 1,219,325 1,115,160 1,060,592 1,210,150
TIRZ Fund 2,967,235 1,949,194 2,210,240 2,192,460 2,671,210
1 Capital projects funds are excluded from presentation because they are not part of the annual appropriation process. Appropriations for capital projects are made on a project basis and carry over until the project is completed.
General Fund 13,500,456 18,103,460 17,470,200 17,489,648 20,784,020 Debt Service Fund 6,214,889 1,175,634 1,180,870 1,178,909 1,196,380 Hotel/Motel Tax Fund 120,337 122,109 180,110 155,993 168,180
$31,000,000
$33,000,000 $35,000,000 $37,000,000 $39,000,000 $41,000,000 $43,000,000 $45,000,000
FY 2020FY 2021FY 2022FY 2022FY 2023 Total Resources Total Expenditures Page 96
Expenditures
FY 2020FY 2021FY 2022FY 2022FY ActualActualBudgetEstimatedBudget2023
Planning Department Library Department Solid Waste Department Planning Library Solid Waste Inspections
Maintenance Department Fleet
The General Fund is the chief operating fund of the government. It is used to account for all current financial resources not required by law or administrative action to be accounted for in designated funds. The primary governmental functions occurring within this fund are police and fire protection, parks, library, streets, and general administrative operations.
City Council Department Administration Department Finance Department City Council City Manager’s Office Finance Public Information Retail Development
Fire Department Streets Department Parks & Recreation Department Suppression Streets FacilitiesCommunity Center Recreation
AdministrationPatrolSpecialOperationsCodeCompliance
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Departments and divisions within the General Fund are listed below.
General Fund Overview
Operations within the General Fund are largely funded from taxes. Property taxes comprise thirty-seven percent of revenues, while sales taxes generate twenty-nine percent. Other revenues include franchise taxes, fines, fees, and charges for services such as garbage collection.
The organizational structure of this fund can be broken into specific divisions of the government that are based upon the function that each serves. Related divisions may form a department with consolidated management.
Human Resources Department Municipal Court Police Department Human Resources Municipal Court
Unassigned Fund Balance (GAAP) Assigned Fund Balance (GAAP) Restricted Fund Balance (GAAP) Non Spendable Fund Balance (GAAP)
Net Increase / (Decrease) in Fund Balance2,129,374 (1,677,124) - 759,035 503,400
1Notes:Excludes Use of Prior Years' Fund Balance 2 An adjustment is made to unassigned fund balance, if necessary, during the conversion from a budget basis to an accrual basis (GAAP). 3 City policy requires a minimum fund balance of three months of budgeted expenditures.
Ending Unassigned Fund Balance (Budget) 6,259,089$ 5,454,084$ 5,454,084$ 6,213,119$ 6,716,519$ Adjustment 2 872,119 - - -Unassigned Fund Balance (GAAP)7,131,208 5,454,084 5,454,084 6,213,119 6,716,519
Total Fund Balance (GAAP) 8,051,198$ 6,330,983$ 6,330,983$ 7,090,018$ 7,593,418$
General Fund Statement of Fund Balance
Fiscal Year Ending September 30 2020 2021 2022 2022 2023
Budget Basis:
Ending Unassigned Fund Balance (Budget) 6,259,089$ 5,454,084$ 5,454,084$ 6,213,119$ 6,716,519$
Reconciliation to GAAP:
Actual ActualBudgetEstimatedProjected
Fund Balance History
Beginning Unassigned Fund Balance (GAAP)4,129,715$ 7,131,208$ 5,454,084$ 5,454,084$ 6,213,119$
Minimum Unassigned Net Assets3 3,762,843$ 4,656,530$ 4,367,550$ 4,367,550$ 5,196,005$ Unassigned Net Assets in Excess of Minimum 3,368,365$ 797,554$ 1,086,534$ 1,845,569$ 1,520,514$
Revenues 1 15,629,830 16,426,336 17,470,200 18,248,683 21,287,420 Expenditures(13,500,456) (18,103,460) (17,470,200) (17,489,648) (20,784,020)
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Assigned Fund Balance (GAAP)912,479 872,000 872,000 872,000 872,000 Restricted Fund Balance (GAAP)- - - -Non-Spendable Fund Balance (GAAP)7,511 4,899 4,899 4,899 4,899
$ $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 2020 Actual2021 Actual2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30
Revenues
Other Financing Sources 1,524,780 592,865 589,910 579,110 2,243,030
General Fund Recap
Planning 446,826 480,715 606,750 611,894 933,930 Library 345,957 484,544 500,560 494,144 491,440
Miscellaneous Income 446,438 133,106 146,260 199,183 122,940
Franchise & Other Taxes 1,257,141 1,271,386 1,265,300 1,253,198 1,255,780
Permits & License Fees 234,209 347,416 293,720 614,519 474,840
Finance 334,530 385,668 378,810 380,943 615,520
Total Expenditures 13,500,456 18,103,460 17,470,200 17,489,648 20,784,020
Charges for Service 2,457,751 2,519,543 2,662,540 2,681,643 2,823,560
City Council 69,007 59,759 205,950 170,427 248,030 Administration 528,174 610,838 1,304,650 741,320 1,112,810
Human Resources 188,740 222,233 297,730 279,098 348,020
2021FY 2022FY 2022FY ActualActualBudgetEstimatedBudget2023
Expenditures
FY 2020FY
Information Technology 236,225 Streets 1,232,940 3,345,365 1,642,750 1,795,763 2,287,680
Parks & Recreation 1,238,405 1,740,953 1,577,510 1,479,176 1,910,710
Fire 2,696,189 2,918,810 2,956,850 3,251,736 3,786,670
Other Costs 170,129 440,106
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Police 3,632,427 5,019,431 5,288,340 5,615,331 6,467,890
Court Fines & Fees 281,753 269,873 303,070 274,871 276,290
Solid Waste 1,466,124 1,545,775 1,808,630 1,775,047 1,864,050 Maintenance 563,968 480,835 523,540 516,972 486,540 Engineering 146,948 145,979 139,170 154,780
Increase / (Decrease) in Fund Balance (40,958)$ (1,677,124)$ -$ 759,035$ 503,400$
Property Taxes 6,214,755$ 6,395,900$ 7,291,740$ 7,088,128$ 7,977,140$ Sales Tax 4,085,122 4,896,247 4,917,660 5,558,031 6,113,840
Total Revenue 16,501,949 16,426,336 17,470,200 18,248,683 21,287,420
Legal 203,867 222,449 238,960 223,017 230,730
Franchise & Other Taxes 1,307,607 1,257,141 1,271,386 1,265,300 1,253,198 1,255,780
General Fund Revenue Trend
Charges for Service 2,703,426 2,457,751 2,519,543 2,662,540 2,681,643 2,823,560
Revenues
FY 2019FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActualActual BudgetEstimatedBudget
Miscellaneous Income 334,521 446,438 133,106 146,260 199,183 122,940
Property Taxes 5,568,953$ 6,214,755$ 6,395,900$ 7,291,740$ 7,088,128$ 7,977,140$ Sales Tax 3,573,712 4,085,122 4,896,247 4,917,660 5,558,031 6,113,840
Court Fines & Fees 358,343 281,753 269,873 303,070 274,871 276,290
Total Revenue 14,707,844$ 16,501,949$ 16,426,336$ 17,470,200$ 18,248,683$ 21,287,420$
$ $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 2019 Actual2020 Actual2021 Actual2022 Budget2022 Estimate2023 Budget
General Fund Revenue Trend
Other Financing Sources 596,039 1,524,780 592,865 589,910 579,110 2,243,030
Property Taxes Sales Tax Franchise & Other Taxes Permits & License Fees Court Fines & Fees Charges for Service Miscellaneous Income Other Financing Sources Page 100
Permits & License Fees 265,243 234,209 347,416 293,720 614,519 474,840
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Permits & License Fees 474,840 2.2% Court Fines & Fees 276,290 1.3%
for Service 13% Miscellaneous Income 1%
Franchise & Other Taxes 1,255,780 5.9%
Charges for Service 2,823,560 13.3%
Total 21,287,420$ 100.0%
Revenues
Property Taxes
7,977,140$ 37.5% Sales Tax 6,113,840 28.7%
Property Taxes 37% Sales Tax Franchise29% & Other Taxes 6% Permits & License Fees 2% Court Fines & Fees 1%
Distribution of General Fund Revenues
Miscellaneous Income 122,940 0.6% Other Financing Sources 2,243,030 10.5%
Charges Other Financing Sources
11%
FY 2023 Budget: $7,834,360
The Tax Appraisal District of Bell County establishes the value of property for taxation purposes. Taxable values are set at 100% of the assessed market value after exemptions. Market value means the price at which property would sell between a willing buyer and a willing seller in the open market. The City sets a tax rate on the basis of cents per $100 of valuation. For FY 2023 (2022 Tax Year), the City proposes a total tax rate of $0.5850. City taxes levied for FY 2023 on property valued at $100,000 would be $585.00 ($100,000 ÷ 100 × $0.5850 = $585.00) as compared to $630.00 for FY 2022.
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FY 2022 (2021 Tax Year)
FY 2023 (2022 Tax Year)
$ 7,834,360 Tax levy for General Fund $1,187,490 Tax levy for Debt Service Fund
$ 9,388,360 Collected for O&M $1,423,040 Collected for debt ( 1,554,000) Ad valorem to TIRZ ( 235,550) Ad valorem to TIRZ
The tax rate is comprised of two components. The operations and maintenance (O & M) rate provides funds to operate and maintain the general government functions. The debt rate pays the debt obligations of the City as found in the General Debt Service Fund. A comparison of the tax rates for FY 2021 and FY 2022 is shown below.
$ 9,388,360 Collected for O&M (General Fund) 1,423,040 Collected for debt service (Debt Service Fund) $10,811,400 Total amount of tax to be levied
The Belton Tax Increment Reinvestment Zone #1 (TIRZ) was established in 2004. A base tax value of the TIRZ was established based upon property values within the TIRZ boundaries at that time. Subsequent increases in property values are “captured” by TIRZ. Taxes collected on the captured value are retained by the Zone and dedicated to projects and improvements within it. The payment to the TIRZ represents the City’s taxes that are levied on the TIRZ values. The captured value within the TIRZ for FY 2022 is $297,057,642.
All taxable property in the City of Belton is subject to the assessment, levy and collection by the City of an annual ad valorem tax levied, within the limits prescribed by law, sufficient to provide for the payment of principal and interest on debt issued by the government. Article XII, Section 5, of the Texas Constitution is applicable to the City, and limits its maximum ad valorem tax rate to $2.50 per $100 of assessed valuation for all City purposes. The City operates under a Home-Rule Charter, which adopts the constitutional provisions. Administratively, the Attorney General of the State of Texas will only permit the allocation of $1.50 of the $2.50 maximum rate for all general obligation debt service, as calculated at the time of issuance. The City’s total tax rate of $0.5850 and debt rate of $0.0770 are well below the maximum rates allowed by law.
$0.5466 O & M tax rate $0.5080 O & M tax rate 0.0834 Debt tax rate 0.0770 Debt tax rate $0.6300 Total tax rate $0.5850 Total tax rate
General Fund Revenues
The 2022 total assessed taxable value is $1,789,713,499 an increase of $233,123,679 from the 2021 adjusted taxable value of $1,556,589,820. The 2022 total tax levy is calculated by multiplying the taxable value by the tax rates.
Property Taxes: FY 2022 Budget: $7,160,200
Property tax revenues are expected to grow steadily over the next three to five years. There is ample land for development within the City’s extra-territorial jurisdiction. Many new residential developments are underway. The average growth in taxable value over the last ten years has been approximately seven percent.
EndingYear OperationsO&M$/$100Amount $ServiceDebt/$100
Budgeted Property Tax History $ $0.10000 $0.20000 $0.30000 $0.40000 $0.50000 $0.60000 $0.70000 2014201520162017201820192020202120222023 Fiscal Year Ending Property Tax Rate History O&M Rate Debt Service Rate $ $500,000,000 $1,000,000,000 $1,500,000,000 $2,000,000,000 $0.40000 $0.45000 $0.50000 $0.55000 $0.60000 $0.65000 $0.70000 $0.75000 $0.80000 2014 2016 2018 2020 2022 Fiscal Year Ending Tax Rate vs. Taxable Value Tax Rate Budgeted Taxable Value Page 103
AmountTotal Rate BudgetedValueTaxable Budgeted Total Levy 20140.54880 4,587,408 0.11100 927,847 0.65980 835,898,027 5,515,255 2015 0.54250 4,854,625 0.11730 1,049,673 0.65980 894,861,696 5,904,297 2016 0.53320 5,064,640 0.12660 1,202,519 0.65980 949,857,395 6,267,159 2017 0.53930 5,380,024 0.12050 1,202,101 0.65980 997,593,915 6,582,125 2018 0.55450 5,862,436 0.10530 1,113,281 0.65980 1,057,247,293 6,975,718 2019 0.56500 6,328,866 0.09480 1,061,905 0.65980 1,120,153,343 7,390,772 2020 0.57120 7,236,268 0.08860 1,122,432 0.65980 1,266,853,635 8,358,700 2021 0.52890 7,515,213 0.10110 1,431,908 0.63000 1,416,328,131 8,947,121 2022 0.54660 8,508,320 0.08340 1,298,200 0.63000 1,556,589,820 9,806,520 2023 0.50800 9,388,360 0.07700 1,423,040 0.58500 1,848,103,326 10,811,400
Fiscal
Sales tax revenues are projected using a multi year trend analysis. Sales tax revenues have steadily increased with an average growth rate over the last ten years of eight percent. Tax revenues expanded at the remarkable rate of twenty percent in FY 2021 and thirteen percent in FY 2022. This demonstrates the resiliency of the Belton economy and its strong mix of industry, retail, and essential services. The FY 2023 Annual Budget projects a sales tax growth rate of ten percent, which is closer to the long-term trend.
FY 2022 Budget: $4,917,660
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Sales Tax:
$6,500,000$6,000,000$5,500,000$5,000,000$4,500,000$4,000,000$3,500,000$3,000,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
FiscalEndingYear Sales RevenueTax
$ FromChangePrior % FromChangePrior 2014 3,069,314 194,522 7% 2015 3,205,411 136,097 4% 2016 3,155,659 (49,752) (2%) 2017 3,276,982 71,571 4% 2018 3,510,105 233,123 7% 2019 3,573,712 63,607 2% 2020 4,085,122 511,410 14% 2021 4,896,247 811,125 20% 2022 Estimated 5,558,031 661,784 13% 2023 Budget 6,113,840 555,809 10%
A major revenue source for the City, sales tax accounts for approximately 29% of General Fund revenues. This is due to the City’s prime location in fast-growing Central Texas, along Interstate Highway 35 and Interstate Highway 14. Belton is the county seat of Bell County and home to the University of Mary Hardin Baylor
Sales Tax Revenue Trend
FY 2023 Budget: $6,113,840
The tax charged on all taxable sales within the city limits of Belton is 8.25%. That rate is comprised of four components: State, County, City, and the Belton Economic Development Corporation (BEDC). The State of Texas sales tax rate is 6.25%, while the County rate is 0.50%. The City of Belton general sales tax rate is 1.0% In 1991, voters approved an additional 0.50% tax for the BEDC to fund economic development activities.
The City of Belton maintains non exclusivefranchise agreements withutility providers (electric, gas, phone and cable), whichusethe City'sright of ways to provide theirservices. The utilities compensate the City for this privileged usethrough franchise taxes passed on to the users. Their fees aregenerally based upon a percentage of their gross receiptsgenerated by customers within the City limits. Mixed beverage tax receipts arealso recorded in this category. The decline in 2020 is due to the loss of telecommunication fees resultingfrom State legislation.
Fiscal Year Ending September 30
Franchise & Local Taxes
Fiscal Year Ending September 30
$600,000$500,000$400,000$300,000$200,000
Permit fees are fees charged forplan reviews to ensure compliance with buildingcodesandthe actual inspection to verifycompliance. Permit fee revenueshave remained at an elevated level since 2016 due to the strong construction marketinCentral Texas, especially for residential properties. Revenues dipped slightlyin FY 2020 due to the coronavirus pandemic. FY 2022 revenues have been budgetedusing an average of thepast three years.
Franchise & Other Taxes: FY 2022 Budget: $1,265,300
Permit & License Fees
Permit & License Fees: FY 2022 Budget: $293,720
2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimate 2023 Budget
FY 2023Budget: $1,255,780
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FY 2023 Budget: $474,840
2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimate 2023 Budget
$1,500,000$1,400,000$1,300,000$1,200,000$1,100,000$1,000,000
$2,900,000$2,700,000$2,500,000$2,300,000
Fiscal Year Ending September 30
$400,000$300,000$200,000$100,000$0
FY 2023 Budget: $276,290
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2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimated 2023 Budget
Charges for Service
FY 2023 Budget: $2,820,560
Court Fines & Fees: FY 2022 Budget: $303,070
Municipal court fines and fees are leviedprimarily for violations of local ordinances and traffic offenses. The State alsolevies fees on municipal fines, which are collected bythe City and remitted to the State. The Cityis allowed to retain 10% of Statefees asanadministrativefeeforcollecting andprocessingthe fees.
Fiscal Year Ending September 30
Court Fines & Fees
FY 2022 Budget: $2,662,540
Charges for Service:
2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimated 2023 Budget
The main revenue in this category is the charge assessed for refuse collection fees. This charge is passed through to the franchisee as a General Fund expenditure. The City's contract with the refuse collector provides that the City retains 12% of billings as a collection fee. Other revenues that fall into this category include charges for recreation programs, sale of effluent water, and reimbursement for public safety services provided to the local school district. The large decline in 2020 occurred after ambulance services were outsourced to a private company.
2021 Actual
Other Financing Sources: FY 2022 Budget: $589,910
$2,500,000$2,000,000$1,500,000$1,000,000$500,000$0
Fiscal Year Ending September 30
2019 Actual 2020 Actual 2022 2023 Budget
The largest revenue in this category is the payroll reimbursement transfers from Water/Sewer Fund, Drainage, Hotel/Motel, and TIRZ The other largetransferisfrom ARPA funds for compensationstudy implementation costs. There is a also a transfer to the General Fundby the Water & Sewer Fund as a franchisetransfer of 5% of water and sewer sales. The Water & Sewer Fund alsoreimburses the General Fund for one third of the Fleet Maintenance Division budget. FY 2020 includes a transfer to close outthe CivilService Fund. These funds are now restricted in the General Fund for thepurpose of Public Safety.
FY 2023 Budget: $122,940
Budget 2022 Estimated
FY 2022 Budget: $2,243,030
Miscellaneous Income
Miscellaneous income includes revenues that could not be classified elsewhere. The principal revenue in this category is the interest that the City earns on its investments. FY 2022 included sale of city property for land that was $500,000$400,000$300,000$200,000$100,000auctioned.$02019
2021 Actual 2022 Budget 2022
Fiscal Year Ending September 30
Actual 2020 Actual Estimate 2023 Budget
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Miscellaneous Income: FY 2022 Budget: $146,260
Transfers and Other Financing Sources
1050Payment in Lieu of Taxes 10,333 10,851 10,100 11,900 11,030
Total
ActualActualBudgetEstimatedBudget
Franchise & Other Taxes
1310Electric Franchise Tax 774,856 770,637 777,120 802,493 782,660
Total5,342,263 6,167,633 6,182,960 6,811,229 7,369,620
4010Municipal
General Fund Revenues(101-3)
Permits & License Fees
3010Building Permits126,816 197,132 160,920 307,652 252,390 3020Electrical Permits25,982 41,337 34,000 104,047 72,690 3030Plumbing Permits42,478 63,268 53,650 103,709 83,490 3040Mechanical, Heat & A/C Permits12,076 18,491 16,270 40,411 29,450 3045Swimming Pool Permits1,310 2,500 1,470 3,400 2,400 3060Rezoning Fees5,150 4,600 4,750 9,300 6,350 3070Sub-division Fees8,682 6,033 9,230 18,500 11,070 3080Technology Fees5,380 7,650 6,240 9,300 7,440 3130Beer and Wine Licenses1,420 7001,280 7,000 530 3140Garage Sale Permits1,375 1,855 1,870 2,100 1,780 3150Fire Marshal Inspection Fees3,540 3,600 4,040 9,000 5,380 3155Haz-Mat Response Fee- 250 100 120 3160Tow Permit Fee 1,750
1320Telecom Line Access Fees46,147 34,520 34,970 18,844 18,930
1060 Ad Valorem to TIRZ (1,000,080) (1,193,709) (1,348,120) (1,359,359) (1,554,000)
Account FY 2020FY 2021FY 2022FY 2022FY 2023
1010Current Ad Valorem Taxes 7,083,143$ 7,420,944$ 8,508,320$ 8,319,520$ 9,388,360$ 1030Delinquent Ad Valorem Taxes 58,898 81,249 61,460 50,494 63,550
Total 6,214,755 6,395,900 7,291,740 7,088,128 7,977,140
1330Cable Franchise Tax 168,391 177,995 182,210 175,226 176,610
1340Gas Franchise Tax 115,360 95,829 105,360 92,920 101,370 1350Garbage Franchise Tax 109,068 130,963 116,990 127,411 129,190 1360 Ambulance Franchise Tax 78 434 180 275 260 1410 Alcoholic Beverage Tax 43,241 61,008 48,470 36,029 46,760
Court Fines & Fees Court Fines 206,742 187,749 217,610 190,754 195,080 4020Parking Fines 2,883 6051,710 1,800 1,760 4030Court Administrative Fees 29,958 45,902 40,320 45,216 40,360 4033Local Municipal Jury Fee 127 162 150 200 180 4040Local Time Payment Fees 3,162 1,110 950 800 1,690 4045Time Payment Reimbursement Fee 716 2,578 2,800 3,500 3,040 4050Local FTA Fees 1,113 1,191 1,170 1,080 1,130 4060Defensive Driving Fees 4,360 2,260 4,310 2,800 3,140 4070 W arrant and Arrest Fees 31,220 26,952 32,540 27,321 28,500 4080Child Safety Fees 764 1,125 1,270 1,200 1,030 4095Judicial Fee-City 708 239 240 200 380 281,753 269,873 303,070 274,871 276,290
1040Penalty & Interest 62,461 76,565 59,980 65,573 68,200
Page 108
Number Account Name
Property Taxes
Total 234,209 347,416 293,720 614,519 474,840
1210Sales Tax 4,085,122 4,896,247 4,917,660 5,558,031 6,113,840
Total 1,524,780 592,865 589,910 579,110 2,243,030 General Fund 16,501,949$ 16,426,336$ 17,470,200$ 18,248,683$ 21,287,420$
GeneralActualActualBudgetEstimatedBudgetFund(101-3)Revenues
Account FY 2020FY 2021FY 2022FY 2022FY 2023
Total 2,457,751 2,519,543 2,662,540 2,681,643 2,823,560
Miscellaneous Income
Account Name
Total 446,438 133,106 146,260 199,183 122,940
Charges for Service
8002 Interfund Transfer - Reimbursement199,485 164,075 130,700 119,900 176,060 8103Transfer from Gen Capital Projects 22,756 8114Transfer from Hotel/Motel Tax Fund 35,410 8119Transfer from Civil Service Fund 872,119 8123Interfund Transfer - TIRZ 30,679 30,206 32,530 32,530 35,410 8125Transfer from Court Security 4,530 8161Transfer from ARPA Fund 900,000 8202Transfer from Water Sewer Fund 399,741 394,054 426,680 426,680 1,049,500 8707Transfer from Drainage Fund 46,650
6100Sale of City Property (35) 5,259 38,606 6170Insurance Proceeds 221,815 37,102 32,549 6310Contributions 1,300 1,430 6700Miscellaneous Income 65,936 29,621 51,390 48,000 47,850 6720 Cash Over / (Under) (59) (19) (30)
4110Library Services- - - 8,600 8,600 5010Refuse Collection Fees1,321,389 1,463,457 1,609,650 1,581,564 1,723,900 5020Refuse Contract Fees157,372 156,496 193,160 189,158 206,180
5050Brush Collection Fees198,385 210,589 217,870 219,717 226,310 5150 Ambulance Revenues 191,512 39,485 22,700 10,500 24,990 5210Rental Income 41,100 21,100 19,200 21,070 21,070 5300Park Permits 2,625 9,775 5,400 9,000 9,000 5301Harris Community Center Rental 28,628 56,547 52,280 79,370 54,850 5310Recreation Revenue 11,733 25,458 21,490 28,000 21,730 5313Harris Center Event Revenue 3,720 2,500 2,600 2,900 3,040 5400Code Enforcement Revenue 8,699 18,560 11,500 21,000 17,580 5800PPFC/TDFA Finance Fees 10,000 10,000 10,000 10,000 10,000 6020Public Safety Reimbursements 278,666 302,270 284,920 256,675 279,200 6130Sale of Effluent Water 203,922 203,306 211,770 244,089 217,110
Other Financing Sources
6730Copies 1,776 975 1,770 900 1,220 6780Credit Card Fees 10,068 3,330 10,800 6,960 7000Grant Receipts 50,845 14,172 49,830 32,000 32,340 9100Interest Income 79,216 11,234 13,200 8,500 8,500
Number
6040Bell Co - Child Safety Fund 23,015 21,930 22,520 25,720 23,560 6060State LEOSE Funding 2,629 2,764 2,790 2,138 2,510
Page 109
Parks & Recreation 1,238,405 1,740,953 1,577,510 1,479,176 1,910,710
City Council 1% Administration 5% Finance 3% Human Resources 2% Municipal Court 1% Police 31% Fire 18% Streets 11% Parks & Recreation 9% Planning 5% Library 3% Solid Waste 9% Maintenance 2% FY 2023
ActalActualBudgetEstimatedBudget2023
1 City Council69,007$ 59,759$ 205,950$ 170,427$ 248,030$
Streets 1,232,940 3,345,365 1,642,750 1,795,763 2,287,680
Other Costs 170,129 440,106
Solid Waste 1,466,124 1,545,775 1,808,630 1,775,047 1,864,050
City Council Administration Finance Human Resources Municipal Court Police Fire Parks & Recreation Planning Library Solid Waste Page 110
536805343 General Fund
Administration528,174 610,838 1,304,650 741,320 1,112,810 Finance334,530 385,668 378,810 380,943 615,520 Human Resources188,740 222,233 297,730 279,098 348,020
Library 345,957 484,544 500,560 494,144 491,440
FY 2020FY 2021FY 2022FY 2022FY
2 Municipal Court 203,867 222,449 238,960 223,017 230,730
Information Technology 236,225
Fire 2,696,189 2,918,810 2,956,850 3,251,736 3,786,670
Planning 446,826 480,715 606,750 611,894 933,930
General Fund
Police 3,632,427 5,019,431 5,288,340 5,615,331 6,467,890
3 Engineering 146,948 145,979 139,170 154,780
General Fund 13,500,456$ 18,103,460$ 17,470,200$ 17,489,648$ 20,784,020$ Department Summary Expenditures by Department
Maintenance 563,968 480,835 523,540 516,972 486,540
Police
Fire 17 Suppression 2,678,549 2,918,810 2,956,850 3,251,736 3,786,670
18 Emergency Medical Services 17,640 Total 2,696,189 2,918,810 2,956,850 3,251,736 3,786,670
Department
City Manager's Office 389,723 511,520 1,199,440 636,826 898,460
Administration
Finance
General Fund Expenditures by Department / Division
City Council
Municipal Court
FY 2020FY 2021FY 2022FY 2022FY 2023 Division ActualActualBudgetEstimatedBudget
Total 203,867 222,449 238,960 223,017 230,730
Page 111
Total 528,174 610,838 1,304,650 741,320 1,112,810
Total 334,530 385,668 378,810 380,943 615,520
6 Human Resources 188,740 222,233 297,730 279,098 348,020
Total 188,740 222,233 297,730 279,098 348,020
Human Resources
20 Municipal Court 203,867 222,449 238,960 223,017 230,730
13 Administration 302,368 668,509 373,780 370,648 547,170
Finance 334,530 385,668 378,810 380,943 615,520
14 Patrol 2,346,615 3,123,644 3,090,620 3,361,229 3,719,600
15 Special Operations 821,096 1,054,714 1,639,580 1,698,630 2,008,540 Code Compliance 162,348 172,564 184,360 184,824 192,580
3 Retail Development 37,396 38,386 44,650 43,054 83,500
Total 3,632,427 5,019,431 5,288,340 5,615,331 6,467,890
City Council 69,007$ 59,759$ 205,950$ 170,427$ 248,030$ Total 69,007 59,759 205,950 170,427 248,030
Public Information 101,055 60,932 60,560 61,440 130,850
6 Streets 1,232,940 3,345,365 1,642,750 1,795,763 2,287,680
7 Fleet Maintenance 271,135 480,835 523,540 516,972 486,540
Total 1,232,940 3,345,365 1,642,750 1,795,763 2,287,680
Parks & Recreation
6 Other Costs 170,129 440,106 Total 170,129 440,106
7 Facilities 951,513 1,337,319 1,133,000 1,144,423 1,346,680
Streets
9 Building Maintenance 292,833 Total 563,968 480,835 523,540 516,972 486,540 Engineering 146,948 145,979 139,170 154,780 Total 146,948 145,979 139,170 154,780
Engineering 19
General Fund 13,500,456$ 18,103,460$ 17,470,200$ 17,489,648$ 20,784,020$ Page 112
General Fund Expenditures by Department / Division
ActualActualBudgetEstimatedBudget
9 Solid Waste 1,466,124 1,545,775 1,808,630 1,775,047 1,864,050 Total 1,466,124 1,545,775 1,808,630 1,775,047 1,864,050
Total 1,238,405 1,740,953 1,577,510 1,479,176 1,910,710
Information Technology Information Technology 236,225 Total 236,225 - - - -
Total 446,826 480,715 606,750 611,894 933,930
Department
Library Library 345,957 484,544 500,560 494,144 491,440 Total 345,957 484,544 500,560 494,144 491,440
11 Inspections 257,266 305,281 338,640 346,392 412,440
9 Recreation 152,537 183,373 221,510 157,252 218,960
FY 2020FY 2021FY 2022FY 2022FY 2023 Division
Other Costs
Planning
Solid Waste
10 Planning 189,560 175,434 268,110 265,502 521,490
8 Community Center 134,355 220,261 223,000 177,501 345,070
Maintenance
FY
Personnel 58% Supplies 3% Maintenance 7% Services 23% Other Expenses 1% Capital Outlay 1% Transfers 7% FY 2023 Expenditures by Category Page 113
Personnel8,177,266$ 9,148,896$ 10,487,360$ 10,375,043$ 12,114,400$ Supplies 413,613 482,646 535,860 594,953 633,310 Maintenance 688,642 1,042,032 1,015,100 597,220 1,400,140 Services 2,770,425 3,848,416 4,466,140 4,322,542 4,894,990 Other Expenses 170,129 440,106 210,650 137,500 209,620 Capital Outlay 23,027 79,300 145,000 Transfers 1,280,381 3,118,337 755,090 1,383,090 1,386,560 General Fund 13,500,456$ 18,103,460$ 17,470,200$ 17,489,648$ 20,784,020$
2020FY 2021FY 2022FY 2022FY DescriptionActalActualBudgetEstimatedBudget2023
General Fund Category Summary
1010 Administrative Salaries 5,983,816$ 6,905,120$ 7,403,270$ 7,886,297$ 9,124,380$ 1070Overtime Pay122,583 158,420 157,700 135,900 141,350 1210TMRS659,607 715,268 778,910 815,540 962,570 1220FICA 515,674 523,994 572,470 570,520 695,660
Personnel
2700Print Materials 63 34,040 36,000 36,000 36,000 2720Materials in Electronic Format 16 10,283 9,000 11,000 15,500 2740 Other Materials (Audiovisual) 4,959 4,000 3,000 6,000
Total 413,613 482,646 535,860 594,953 633,310
Page 114
2050Educational Supplies 12,955 11,586 15,650 13,050 16,350
Account FY 2020FY 2021FY 2022FY 2022FY 2023
2030Chemical Supplies 16,147 19,411 19,140 23,150 19,900
Total 8,177,266 9,148,896 10,487,360 10,375,043 12,114,400
Supplies
2400Clothing 81,379 78,185 76,060 77,634 87,900
1240Worker's Comp Insurance110,313 86,070 132,760 118,666 144,390 1250Unemployment Compensation 20,092 37,699 15,460 5,772 18,640 1260Deferred Compensation 44,444 26,135 23,900 24,100 25,740 1600Pay Plan Costs 568,670
2120Promotional Materials and Prizes 1,590 1,753 2,800 2,000 3,800 2220Fuel 113,780 145,446 132,750 186,250 178,060 2310EMS Supplies 2,769 1,660 7,550 7,600 19,650
2010Office Supplies 19,830 23,901 25,270 26,290 28,090
2100Recreational Programming 2,165 2,724 7,150 6,150 7,150
2500Small Equipment 55,589 63,528 96,990 93,715 106,430
2070Janitorial Supplies 24,683 11,299 13,100 15,720 16,500
2090Tools and Other Supplies 68,883 58,719 72,240 75,640 73,170
2600Postage 13,764 15,152 18,160 17,754 18,810
General Fund Line Item Expense Detail
NumberAccount Name
ActualActualBudgetEstimatedBudget
1230Employee Insurance720,737 696,190 834,220 818,248 1,001,670
Services
Page 115
3340Sign 17,361 22,068 17,000 18,000 17,000
LineActualActualBudgetEstimatedBudgetGeneralFundItemExpenseDetail
3450Landscape 5,968 5,035 5,900 5,500 5,900 3904Flood Repairs 1,014
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name
3010Building 54,241 7,059 11,700 12,270 29,000 3020HVAC 5,997 70
3360Sidewalk 10,385 25,127 12,000 11,000 20,000 3420Splash Pad 14,378 18,547 12,580 16,000 14,680 3430Park 48,832 52,641 57,100 62,000 53,600 3440Vandalism 188
Total 688,642 1,042,032 1,015,100 597,220 1,400,140
Maintenance
3110Fire Hydrant 783 1,322 1,800 9001,300 3330Street 50,390 727,308 729,840 220,000 1,054,730
4160Computer System Maintenance 123,313 4370Radio 2,887 1,417
5000Public Notices 7,790 7,222 8,960 9,550 8,910 5010Marketing 9,623 9,692 14,550 12,500 14,950 5030Employment Opportunities 488 5,444 5,750 2,000 14,600 5100Dues and Publications 28,746 32,055 37,030 40,960 41,320 5110License & Certification 4,366 3,824 6,090 4,679 6,280 5130Travel & Training 93,553 73,545 182,820 137,150 174,550 5140Travel & Training with Agreement 6,026 6,104 5150Travel & Training LEOSE 2,032 2,393 5170Employee Recognition/Wellness 495 4,122 5,650 5,650 14,100 5180Employee Relations 17,638 21,808 21,850 22,500 23,000 5190Employee Testing 2,392 14,811 17,900 15,000 6,420 5210Equipment Lease 9,188 526 5220Equipment Rental 2,377 3,736 3,700 3,450 3,900 5300Events 17,628 18,671 24,400 19,500 25,800 5310RUOK 625 1,000 5001,000 5340Building Maintenance Services 374,265 391,200391,200 409,200 5341Info Tech Services 640,539 694,310693,801 847,250 5400Bell County Tax Appraisal Collection91,525 93,362 98,340 99,043 104,420 5410Bell County Jail 12,845 8,26021,000 11,000 21,000 5420Bell County Communications 331,065 328,472336,050 329,942 353,220 5440Bell County Animal Shelter 40,000 40,00040,000 40,000 40,000 5500General Liability 5,517 148,784 172,550 153,660 166,120
4020Machinery and Equipment 37,026 53,456 52,570 45,550 78,770 4030Vehicle 315,879 127,982 114,610 206,000 125,160
LineActualActualBudgetEstimatedBudgetGeneralFundItemExpenseDetail
5510Errors and Omissions 9,812 5520Employee Bond 1,833 400 5530Law Enforcement Liability 19,972 5540 Automobile 50,261 5550Mobile Equipment 8,078 5560Real Property 44,765 5600 Audit 24,818 21,723 21,890 21,890 22,440 5610Legal 15,858 13,502 32,500 6,500 110,300 5620Engineering 43,327 27,049 40,000 56,000 50,000 5630Consulting 36,596 33,606 99,300 93,000 76,550 5690Other Professional Services 11,282 12,135 23,400 7,500 28,000 5700Special Services 28,404 13,936 13,170 22,860 58,800 5710Demolition and Cleanup 13,656 4,532 37,200 35,000 37,200 5731Payment Processing Fees 8,084 17,088 17,000 28,200 28,500 5740Contract Mowing 39,738 60,716 58,200 52,000 58,200 5750Election Expenses 1,641 5,115 9,500 500 9,500 5760Collection Fees 13,103 5790Document Preparation 1,310 2,813 2,900 2,400 2,900 5810Communication Services 62,581 5820Gas Service 12,743 14,574 14,060 18,547 15,550 5830Electric Service 61,054 69,125 390,700 397,060 388,810 5840Trail Lighting 6,873 7,257 5850Street Lighting 223,965 243,268 5860 Park Lighting 27,986 47,569 5920Refuse Collection Contract 1,311,435 1,407,515 1,614,170 1,580,000 1,722,200 5940Tipping/Hauling Fees 7,332 8,858 9,000 9,000 10,000 Total 2,770,425 3,848,416 4,466,140 4,322,542 4,894,990
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name
7600Contributions 90,044 170,451 110,650 112,500 109,620 7700Contingency 80,085 269,655 100,000 25,000 100,000 Total 170,129 440,106 210,650 137,500 209,620
Capital Outlay 8000Land - 3,632 - 70,0008200Machinery and Equipment - 13,600 - 9,300 145,000 8400Computer Equipment- 5,795 - -Total- 23,027 - 79,300 145,000
Page 116
Other Expenses
9175Transfer to PD Vehicle Replacement188,301 234,282 240,960 240,960 326,110
9160Transfer to Grant Fund - 613 22,000 - 40,000
9103Transfer to General Capital Projects- 2,061,500 - 650,000 90,000
9177Transfer to IT Replacement87,661 - - -9178Transfer to HVAC Replacement23,695 - - - -
LineActualActualBudgetEstimatedBudgetGeneralFundItemExpenseDetail
9104Transfer to General Capital Equip- 397,714 - - -
9183Transfer to Street Maintenance372,870 - - -9202Transfer to Water and Sewer Fund - - - - 196,240
General Fund Expenditures13,500,456$ 18,103,460$ 17,470,200$ 17,489,648$ 20,784,020$
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name
9150Transfer to YAC Fund1,000 - - - -
Page 117
Total1,280,381 3,118,337 755,090 1,383,090 1,386,560
9176Transfer to Parks & PW Capital248,418 273,013 308,790 308,790 423,280
9122Transfer to Book Fund39,000 - - - -
9170Transfer to FD Capital Replacement149,436 151,215 183,340 183,340 310,930
9119Transfer to Civil Service Fund170,000 - - - -
Transfers
Personnel12,114,400 12,841,264 13,611,740 14,428,444 15,294,151
Franchise and Other Revenues7,196,440 7,376,351 7,560,760 7,749,779 7,943,523
Total Revenue21,287,420 22,355,295 23,486,740 24,685,993 25,957,599
$ 6,716,519 $ 7,139,336 $ 7,288,398 $ 7,958,823 $ 8,507,369
Ad Valorem Taxes7,977,140 8,375,997 8,794,797 9,234,537 9,696,264 Sales Tax6,113,840 6,602,947 7,131,183 7,701,678 8,317,812
Less: 3-Month Minimum Balance5,196,005$ 5,483,120$ 5,834,419$ 6,003,892$ 6,352,263$
Transfers1,386,560 1,339,871 1,393,113 1,085,580 1,103,266
Ending Fund Balance
Beginning Fund Balance $ 6,213,119 $ 6,716,519 $ 7,139,336 $ 7,288,398 $ 7,958,823
Other Expenditures7,138,060 7,566,344 8,020,324 8,501,544 9,011,636
Capital145,000 185,000 312,500 - -
FY 2023FY 2024FY 2025FY 2026FY 2027
Total Expenditures20,784,020 21,932,478 23,337,677 24,015,568 25,409,053
Fund Balance Impact 503,400 422,817 149,062 670,425 548,546
Property tax growth5.0%Personnel cost growth6.0% Sales tax growth8.0%Other expenditure growth6.0% Franchise and other revenue growth2.5%Transfers and CapitalAs Needed Assumptions based upon historical trends General Fund Long-Term Forecast $5,500,000 $6,000,000 $6,500,000 $7,000,000 $7,500,000 $8,000,000 $8,500,000 $9,000,000 FY 2023FY 2024FY 2025FY 2026FY 2027 Forecasted
Balance Page 118
Forecasted Fund Balance in Excess of Minimum $ 1,520,514 $ 1,656,216 $ 1,453,979 $ 1,954,931 $ 2,155,106 Ending Fund
Page 119
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Goal: Balance revenues and expenditures while meeting community needs
2 Page 120
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
The Mayor and six councilmembers act as one body, representing the citizens of Belton, to formulate public policy and to ensure the orderly development of the City Following the City Charter election in 2020 and Council member transitions thereafter, citizens elect each Council member at large in non geographic places for three year terms The City Council appoints the City Manager, City Clerk, City Attorney, and Municipal Judge; adopts the annual budget, ad valorem tax rate, and various fees; and develops the Strategic Plan that identifies long-term challenges and opportunities for the City. The Council also appoints representation to standing boards and ad hoc committees as needed.
Employee relations costs increase due to rising costs for employee events Appropriations for legal expenditures reflect the reclassification of costs from the Municipal Court division Expenditures for special services reflect the reclassification of surveying costs from another account
Strategic Plan priorities addressed below: Governance, Public Safety, Quality of Life, Economic Development, Connectivity, Parks/Natural Beauty, Service Delivery
Goal: Reinforce customer service and citizen engagement
Number of special City Council meetings
DIVISION MISSION AND DESCRIPTION
Number of Council work sessions 2
2 2
Action Item: Conduct the annual update of the Strategic Plan
5 3 2 3
Goal: Plan proactively for the City’s future while retaining community character
Action Item: Adopt a balanced budget that implements the recent compensation study
City Council
Action Item: Enhance the customer service code to emphasize service to citizens
Number of regular City Council meetings
22 23 23 23
$
General Fund - City Council (101-4-010)
Supplies
Expenditures 69,007$ 59,759$
4160 Computer System 546 Total 546
$
2010 Office Supplies 595 305 530 600 530 2090 Tools and Other Supplies 531 679 600 3,420 600 2400 Clothing 177 268 300 300 300 2600 Postage 14 Total 1,317 1,252 1,430 4,320 1,430
5300 Events 840 2,600 2,500 3,000 5610 Legal Services 15,133 8,527 20,000 1,500 59,500
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Budget
5690 Other Professional Services 2,142 3,000
Estimated
Personnel
5100 Dues and Publications 6,108 7,755 7,900 9,800 9,950
5130 Travel and Training 14,632 3,056 20,350 6,700 19,350 5180 Employee Relations 17,638 21,808 21,850 22,500 23,000
City
Services
5000 Public Notices 5,252 5,392 4,550 6,000 5,550
$
Page 121
5700 Special Services 1,393 6,002 4,100 4,000 7,100 5750 Election Expenses 1,641 5,115 9,500 500 9,500 5810 Communication Services 3,191 Total 67,130 58,495 93,850 53,500 136,950
Other Expenses
1010 Salaries and Wages 7$ 7$ 10$ 7$ 10$ 1240 Workers' Comp. Insurance 7 5 10 100 20 Total 14 12 20 107 30
Maintenance
7600 Contributions 110,650 112,500 109,620 Total 110,650 112,500 109,620 Council 205,950 170,427 248,030
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
DIVISION MISSION AND DESCRIPTION
Page 122
FY 2021FY 2022FY 2022FY 2023
Goal: Monitor staffing and personnel costs to ensure fiscal well being while maintaining exceptional service levels Action Item: Review each departments’ operational needs and staffing levels commensurate with service demands
It is the mission of the City Manager’s Office to execute City Council policies and directives effectively and to conduct city operations in a professional and efficient manner. The Mayor and City Council appoint the City Manager. The City Manager is responsible for the administration of all city affairs as directed by the City Charter.
Action Item: Implement the compensation study, distribute ARPA funds, and finance equipment replacement at sufficient levels
Number of grant applications submitted 13 12 9 20
Action Item: Guide staff in the directives identified by City Council during the annual Plan update and throughout the year
Number of official documents indexed 72 125 110 110 of open records requests processed 1,504 1,100 1,250 1,250
$1,120,769$350,000$5,000,000$5,000,000 Strategic
Assistant City Clerk 1.00 1.00 1.00 1.00
Strategic Plan priorities addressed below: Governance, Public Safety, Quality of Life, Economic Development, Connectivity, Parks/Natural Beauty, and Service Delivery
Pay plan costs in FY 2023 are included in the salaries and wages account within each division’s budget
Executive Administrative Assistant 1.00 1.00 1.00 1.00
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
City Manager’s Office
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Monetary
Total Employees (Full-Time Equivalents) 5.00 5.00 5.00 5.00
Responses
Grants and Special Projects Coordinator 1.00 1.00 1.00 1.00
100%100%100%100%
PERFORMANCE MEASURES value of grants awarded Plan goals implemented 19 20 21 20 to records requests within ten days of receipt
City Manager 1.00 1.00 1.00 1.00 City Clerk 1.00 1.00 1.00 1.00
Building maintenance services and info tech services reflect changes to the cost allocation schedule for FY 2023
Number
PERSONNEL
WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Goal: Present a fiscally sustainable annual budget for adoption
Goal: Coordinate the annual update of the Strategic Plan for FY 2023 and implement
City Manager's Office Expenditures389,723$ 511,520$ 1,199,440$ 636,826$ 898,460$
Total6,669 8,189 8,130 6,750 9,150
2010Office Supplies3,150 6,005 6,450 5,600 7,470 2070Janitorial Supplies1,096 - - -2090Tools and Other Supplies1,593 800 1,300 700 1,300 2400Clothing50 76 100 100 100 2500Small Equipment399 1,041 - -2600Postage381 267 280 350 280
9178Transfer
Supplies
Transfers 9177Transfer
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Personnel
5000Public Notices 231 5100Dues and Publications 5,052 4,563 4,730 5,200 5,730 5130Travel and Training 6,843 8,635 17,330 10,000 17,780 5210Equipment Lease 6,508 5340Building Maintenance Services 53,900 60,890 60,890 74,660 5341Info Tech Services 37,400 28,610 28,610 36,070 5500General Liability 197 5,418 6,280 5,680 6,270 5510Errors and Omission 413 5520Employee Bond 800 5560 Real Property 3,320 5700Special Services 250 600 1,610 1,200 5810Communication Services 2,835 5830Electric Service 8,411 9,110 10,640 10,620 9,670 Total 34,610 119,276 129,080 122,610 151,380
7700Contingency
Total
General Fund - City Manager's Office (101-4-021)
3010Building 3,553 - - -3020HVAC 2,249 - - -4160Computer System 188 - -Total 5,990 - - - -
Maintenance
1010Salaries and Wages 234,729$ 282,970$ 292,870$ 312,500$ 494,080$ 1210TMRS 22,364 28,906 30,750 31,100 51,380 1220FICA 16,637 20,658 22,400 21,500 37,800 1230Employee Insurance18,528 20,329 22,570 21,650 37,420 1240Workers' Comp. Insurance476 406 630 596 950 1250Unemployment Compensation415 1,019 440 1,020 760 1260Deferred Compensation44,444 26,135 23,900 24,100 15,540 1600Pay Plan Costs- - 568,670 -Total 337,593 380,423 962,230 412,466 637,930
Other Expenses 100,000 25,000 100,000 8000Land - 3,632 70,000 Total - 3,632 100,000 95,000 100,000 to IT Replacement 2,027 to HVAC Replacement 2,834 4,861 - - - -
Page 123
Services
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
It is the mission of the Public Information division to foster an environment of open and honest communication through the establishment of trust and credibility. The responsibilities of this division include communicating with media professionals and the public; generating press releases for newsworthy items; managing the City’s website, social media accounts, and digital displays in City buildings; and facilitating communication with community stakeholders.
Goal: Provide useful information about local government services and programs through social media messaging Action Item: Schedule at least three social media postings per week
89%96%95%95% Responses
Strategic Plan priorities addressed below: Governance
DIVISION MISSION AND DESCRIPTION
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Goal: Ensure the City website and digital building displays are current and accurate Action Item: Perform a comprehensive review of information regularly
97%95%95%95% Percent
91%100%100%100% PERSONNEL Public Information Officer 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 1.00 1.00 1.00 1.00 Page 124
Expenditures for tools and other supplies increase to purchase a camera
FY
Information technology services reflect changes to the cost allocation schedule for FY 2023
three
Goal: Ensure transparency in local government through the exchange of information with media outlets Action Item: Provide public information in a professional and timely manner
PERFORMANCE MEASURES Responses
Public Information
2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Number of website page views 434,694 455,000 400,000 455,000 Number of press releases 68 75 80 80 Social media reach 1,092,466 1,500,000 936,000 1,200,000 to media requests within hours to website/email inquiries within twelve hours of monthly newsletter released in a timely manner
Page 125
2010Office Supplies281 261 60 60 60 2090Tools and Other Supplies975 - 200 200 2,200 2400Clothing43 40 50 50 50 Total1,299 301 310 310 2,310
Account FY 2020FY 2021FY 2022FY 2022FY 2023
Supplies
Total1,021
Maintenance 4160Computer System 1,021 - - -- - - -
9177Transfer
General Fund - Public Information (101-4-022)
Services
5010Marketing- 333 600 300 1,600 5100Dues and Publications235 751 860 860 860 5130Travel and Training177 2,522 3,600 3,750 3,600 5341Info Tech Services- 3,454 3,560 3,560 8,850 5500General Liability49 173 200 183 200 5510Errors and Omission1035810Communication Services 567 Total 1,131 7,233 8,820 8,653 15,110
1010Salaries and Wages 76,259$ 39,625$ 40,000$ 40,430$ 86,450$ 1210TMRS 7,261 4,056 4,200 4,230 9,100 1220FICA 5,461 2,783 3,060 2,880 6,620 1230Employee Insurance7,802 6,697 4,020 4,710 10,950 1240Workers' Comp. Insurance144 55 90 100 170 1250Unemployment Compensation144 182 60 127 140 Total 97,071 53,398 51,430 52,477 113,430
Transfers to IT Replacement 533 Total 533 - - -60,932$ 60,560$ 61,440$ 130,850$
Public Information Expenditures101,055$
Number Account Name ActualActualBudgetEstimatedBudget
Personnel
PERFORMANCE MEASURES
Goal: Assist in project coordination among the City, BEDC, the Chamber of Commerce, and other government agencies
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Number of invitations extended for site visits 70 100 100 100
Development commitments from businesses 5 8 9 10 Square feet developed from new or expanding businesses 80,000 150,000150,000 150,000 Property tours within one year 60 100100 100
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Employee insurance costs rise to reflect an increase in health insurance premiums
PERSONNEL
Retail Development
Action Item: Conduct business recruitment, retention, and expansion
Retail Development Coordinator 1.00 1.00 1.00 1.00
Total Employees (Full-Time Equivalents) 1.00 1.00 1.00 1.00
Number of business retention visits 140 125 135 150
Number of business development visits 40 50 50 50
Strategic Plan priorities addressed below: Economic Development
Information technology services reflect changes to the cost allocation schedule for FY 2023
Goal: Enhance retail development and tourism
DIVISION MISSION AND DESCRIPTION
Action Item: Collaborate with local businesses and the Chamber of Commerce to add, refine, or reinforce retail and tourism in Belton
Page 126
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
The mission of the Retail Development division is to promote the City of Belton as a premier place for retail and commercial development. The duties of this division include developing plans that strengthen the City’s business climate through marketing and promotional activities; working cooperatively with businesses, property owners, and prospective developers; and assisting with the development of infrastructure to attract retail development and tourism
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Action Item: Recruit retail, restaurants, hotels, and shopping centers for the City of Belton
Goal: Facilitate the addition of hospitality and retail space throughout the community
2010Office Supplies63 421 230 500 230 2090Tools and Other Supplies320 - - -2400Clothing41 38 - -2600Postage5 - - -Total429 459 230 500 230
1010Salaries and Wages 22,675$ 23,766$ 24,060$ 24,365$ 52,150$ 1210TMRS 2,160 2,432 2,530 2,550 5,490 1220FICA 1,701 1,746 1,840 1,830 3,990 1230Employee Insurance3,151 3,291 4,020 3,630 8,520 1240Workers' Comp. Insurance53 34 50 100 110 1250Unemployment Compensation73 128 60 127 140
Transfers 9177Transfer to IT Replacement 487 Total 487 - - -Retail Development Expenditures37,396$ 38,386$ 44,650$ 43,054$ 83,500$
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Page 127
Supplies
Total 6,667 6,530 11,860 9,952 12,870
Total 29,813 31,397 32,560 32,602 70,400
Services
Personnel
General Fund - Retail Development (101-4-023)
5010Marketing2,875 1,742 3,000 2,000 3,000 5100Dues and Publications400 300 400 400 630 5130Travel and Training1,030 947 4,800 3,900 3,500 5341Info Tech Services- 3,454 3,560 3,560 5,640 5500General Liability25 87 100 92 100 5510Errors and Omission52 - - -5810Communication Services2,285 - - -
Action Item: Receive GFOA excellence in financial reporting certificate and distinguished budget presentation awards
Goal: Provide accurate and timely financial reporting and budgeting
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Finance
Strategic Plan priorities addressed below: Governance
Goal: Ensure financial stability, accountability, and transparency of all City funds
Action Item: Increase the transparency of personnel costs by consolidating expenditures and accounts
Tax appraisal charges climb with an increase to the rate charged for the service of payrolls processed 26 26 26 26 of purchase orders issued of accounts payable checks processed
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number
4,030 4,000 3,720 3,800 PERFORMANCE MEASURES Monthly closeouts within 45 days of month end 100%100%100%100% Vendor payments processed within two weeks of receipt 90%95%98%100% Reconciliation of all cash transactions on a daily basis 99%100%99%100% PERSONNEL Director of Finance 1.00 1.00 1.00 1.00 Senior Accountant 2.00 2.00 2.00 2.00 Accounting Technician 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 4.00 4.00 4.00 4.00 Page 128
The Finance division is responsible for providing fiscal control and guidance for all financial transactions of the City while complying with all applicable local, state, and federal regulations. Development of the City’s annual financial reports and annual budget are the primary responsibilities of this division. The division accounts for all assets of the City through the following functions: purchasing, accounts payable, accounts receivable, payroll, utility billings, cash collections, and the capital asset records program.
Goal: Develop enhanced and efficient processes for finance functions
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Action Item: Promote training in all areas of governmental accounting and the various operations of the Finance division
Building maintenance services and info tech services reflect changes to the cost allocation schedule for FY 2023
DIVISION MISSION AND DESCRIPTION
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Number
157 170 160 160 Number
3010Building 3,536 - - -3020HVAC 131 - - -4020Machinery and Equipment1,931 - 300 -4160Computer System 10,534 - - -Total16,132 - 300 -
Services
Total 2,899
General Fund - Finance (101-4-031)
9178Transfer to
Page 129
5100Dues and Publications 1,916 4,029 3,870 4,300 4,270 5110License & Certification 302 150 120 40 120 5130Travel and Training 4,829 3,990 12,550 9,000 11,000 5340Building Maintenance Services 34,646 30,670 30,670 37,600 5341Info Tech Services 15,517 15,920 15,920 26,020 5400Bell County Tax Appraisal/Collection 91,525 93,362 98,340 99,043 104,420 5500General Liability 222 2,700 3,130 3,291 3,500 5510Errors and Omission 465 5520Employee Bond 926 400 5560Real Property 1,426 5600 Audit 24,818 21,723 21,890 21,890 22,440 5700Special Services 1,504 1,588 1,200 2,000 1,200 5790Document Preparation 1,310 2,813 2,900 2,400 2,900 5810Communication Services 2,507 5820Gas Service 946 1,248 1,200 1,350 1,350 5830Electric Service 2,865 3,208 3,790 4,000 3,420 Total 135,561 185,374 195,580 193,904 218,240 1,640 - - -HVAC 1,259 - - - -
2010Office Supplies1,457 1,881 2,270 2,900 2,190 2070Janitorial Supplies915 - - -2090Tools and Other Supplies970 320 1,500 700 750 2400Clothing5 77 - -2500Small Equipment1,333 - - -2600Postage2,017 4,693 4,800 4,800 4,650 Total6,697 6,971 8,570 8,400 7,590
Transfers 9177Transfer to IT Replacement
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Supplies
Finance Expenditures334,530$ 385,668$ 378,810$ 380,943$ 615,520$
Total 173,241 193,323 174,360 178,639 389,690
1010Salaries and Wages 138,871$ 154,148$ 137,230$ 140,510$ 305,030$ 1210TMRS 13,302 15,775 14,410 15,700 32,090 1220FICA 10,153 11,445 10,500 10,220 23,340 1230Employee Insurance10,265 10,708 11,690 11,785 28,100 1240Workers' Comp. Insurance298 223 300 397 590 1250Unemployment Compensation352 1,024 230 27 540
Maintenance
Replacement
Personnel
Goal: Ensure the City of Belton remains competitive with salary and employee benefits
administered 7 5 5 6 PERFORMANCE MEASURES Percentage of applications processed within three days 100%100%100%100% Percentage of benefit inquiry responses within three days 100%100%100%100% Percentage of employee inquiry responses within three days 100%100%100%100% PERSONNEL
Action Item: Conduct internal hiring practices to ensure compensation remains competitive
Goal: Create efficiencies in recruiting, onboarding, and performance management
Action Item: Implement an online wellness platform, health fairs, and other activities that engage employees
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
FY 2021FY 2022FY 2022FY 2023
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Strategic Plan priorities addressed below: Governance, Service Delivery
Employee recognition / wellness reflects a supplemental request for an online wellness program
WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Human Resources
of
Consulting expenditures decrease after the completion of a compensation study in FY 2022
Pre-employment testing expenditures have been reclassified from employee testing to employee recruitment
1.00 1.00 1.00 1.00 Senior Human Resources Generalist 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 2.00 2.00 2.00 2.00 Page 130
26 26 26 26 Number
DIVISION MISSION AND DESCRIPTION
Director Human Resources
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Goal: Improve the employee wellness program with a holistic approach to fitness
The Human Resources division provides effective human resource management by developing and implementing policies, programs, and services that result in recruiting and retaining the most effective, productive, and empowered employees. Responsibilities include payroll administration, compensation and benefits, employee relations, employment law, workers compensation, and civil service administration.
Action Item: Explore the capabilities of the current human resource information system to enhance various HR processes
Information technology services expenditures increase due to the acquisition of human resources software
34 30 32 32 Number
Number of payrolls processed of employees hired of civil service tests
1010Salaries and Wages 106,554$ 115,430$ 135,740$ 137,540$ 171,050$ 1210TMRS 10,150 11,810 14,250 14,370 17,990 1220FICA 7,922 8,787 10,380 10,430 13,090 1230Employee Insurance7,771 6,376 7,680 6,990 8,830 1240Workers' Comp. Insurance199 172 290 199 330 1250Unemployment Compensation224 400 190 404 270
5030Employee Recruitment488 5,444 5,750 2,000 14,600 5100Dues and Publications1,062 1,273 1,240 1,400 1,380 5110License & Certification- 445 600 169 600 5130Travel and Training2,584 3,186 7,950 6,750 9,100 5170Employee Recognition / Wellness 495 4,122 5,650 5,650 14,100 5190Employee Testing 1,912 14,271 17,420 15,000 6,420 5341Info Tech Services 6,909 7,110 7,110 30,070 5500General Liability 74 346 400 366 400 5510Errors and Omission 155 5610Legal Services 725 4,975 12,500 5,000 10,000 5630Consulting 33,642 33,531 65,800 62,000 44,850 5700Special Services 2,499 3,035 2,460 1,300 2,800 5810Communication Services 1,101 Total 44,737 77,537 126,880 106,745 134,320 IT
Maintenance
Supplies
Transfers 9177Transfer to
Replacement 513 Total 513 Human Resources Expenditures188,740$ 222,233$ 297,730$ 279,098$ 348,020$
Services
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Total 132,820 142,975 168,530 169,933 211,560
2010Office Supplies1,259 1,469 1,500 1,800 1,500 2090Tools and Other Supplies403 110 680 500 500 2400Clothing43 - - -2500Small Equipment365 - - -2600Postage103 142 140 120 140 Total2,173 1,721 2,320 2,420 2,140
Personnel
General Fund - Human Resources (101-4-032)
Page 131
4160Computer System 8,497 - - -Total8,497 - - - -
100%100%100%100%
One Deputy Court Clerk position has been added to enhance customer service with staff assigned solely to the court function
WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Goal: Maintain effective and efficient court administration and operations
Payment processing fees increase as more defendants pay fines and fees with credit cards
Strategic Plan priorities addressed below: Governance, Public Safety
Total
Summons issued fourteen days before appearance date Warrant process started within 20 days of failure to appear
Number of warrants issued 60 1,600 1,000 1,600
1.00
Number of cases filed 2,915 5,500 4,900 5,600
100%100%100%100%
FY 2021FY 2022FY 2022FY 2023
1.00
DIVISION MISSION AND DESCRIPTION
Municipal Court
Goal: Enhance service delivery to foster public trust and confidence in the judicial system
Action Item: Review and revise standing orders as needed to expedite the disposition of cases
The primary function of the Municipal Court division is to advise the City Council and management in all legal matters and to ensure compliance with all City codes. This division also processes violations of City ordinances resulting from citizen complaints, traffic citations, and misdemeanor arrests through the Municipal Court. The City Attorney and Municipal Judge are appointed by City Council on a contractual basis
Citations input into court system within one day of receipt
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Court Administrator 1.00 1.00 1.00 Court Clerk 1.00 Employees (Full-Time Equivalents) 1.00 1.00 2.00
Deputy
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Goal: Ensure the fair and impartial administration of City codes, statutes, and ordinances through the municipal court Action Item: Promote municipal court certifications and provide regular staff training on court operations
Legal services reflect the reclassification of costs for the Municipal Judge and City Prosecutor from the personnel category
100%100%100%100%
PERSONNEL
Action Item: Develop and implement a succession plan to ensure continuity of operations
Number of court sessions held 36 55 48 55
Page 132
PERFORMANCE MEASURES
Expenditures203,867$
Municipal
Total 182,628 188,412 195,290 182,239 140,680
Page 133
1010Salaries and Wages 154,078$ 161,596$ 165,400$ 153,255$ 102,590$ 1210TMRS 8,244 9,339 9,310 8,560 10,790 1220FICA 6,404 6,781 7,240 6,200 7,850 1230Employee Insurance12,948 9,681 12,100 12,978 18,970 1240Workers' Comp. Insurance699 553 990 1,228 210 1250Unemployment Compensation255 462 250 18 270
Supplies
Name
Personnel
Maintenance
Services
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account ActualActualBudgetEstimatedBudget
5100Dues and Publications301 207 260 260 260 5130Travel and Training1,221 1,100 5,300 3,200 7,200 5341Info Tech Services- 17,271 17,780 17,271 19,620 5500General Liability49 287 330 297 320 5510Errors and Omission1035520Employee Bond 107 5610Legal Services 40,800 5700Special Services 650 150 5731Payment Processing Fees 2,829 6,022 6,000 7,200 7,500 5810Communication Services 333 Total 4,943 24,887 30,320 28,378 75,700 9177Transfer to IT Replacement 1,012 Total 1,012 Court 222,449$ 238,960$ 223,017$ 230,730$
General Fund - Municipal Court (101-4-040)
2010Office Supplies1,615 2,320 2,250 2,400 2,600 2090Tools and Other Supplies2,397 166 1,600 1,500 2,250 2500Small Equipment987 - - -2600Postage8,435 6,664 9,500 8,500 9,500 Total13,434 9,150 13,350 12,400 14,350
Transfers
4160Computer System 1,850 - - -Total1,850 - - - -
Goal: Implement strategies to reduce crime Action Item: Utilize data driven approaches to crime prevention and traffic safety
Deferred compensation expenditures have been reclassified from the City Manager division
PERFORMANCE MEASURES
Goal: Achieve re accreditation from the Texas Law Enforcement Best Practices Accreditation Program Action Item: Prepare for accreditation assessment by confirming compliance with all standards
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
100%100%100%100%
DIVISION MISSION AND DESCRIPTION
Appropriations for machinery and equipment maintenance increase to repair ramps and fencing at two facilities
WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
The Belton Police Department is dedicated to providing excellent service through partnerships that build trust, reduce crime, and create a safe environment that enhances the quality of life in the community. The Police Administration division is primarily responsible for the vision, leadership, and management of all Police Department activities. The division implements training programs, supervises internal investigations, and coordinates law enforcement activities with other agencies.
Transfers to capital projects includes funding to pave the parking lot at the Police Department
Police - Administration
Hours of in-service training held 4,729 5,950 4,900 5,800 Number of professional standards investigations 8 10 8 9 Number of community events attended 105 100 108 110
100%100%100%100%
Strategic Plan priorities addressed below: Governance, Public Safety
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
PERSONNEL
Custodian II 1.00 1.00 1.00 1.00
Regional Director of Law Enforcement-Peer Support 1.00 1.00 Total Employees (Full-Time Equivalents) 3.00 3.00 4.00 4.00
Page 134
One Regional Director of Law Enforcement Peer Support position has been added to support officers throughout the State
100%100%100%100%
Police Chief 1.00 1.00 1.00 1.00 Office Manager 1.00 1.00 1.00 1.00
Goal: Enhance community engagement to promote trust Action Item: Increase proactive community outreach and public awareness initiatives
FY 2021FY 2022FY 2022FY 2023
Percent of authorized sworn positions filled Percent of best practices met Citizen complaint investigations completed within 30 days
Name
$
9103Transfer to General Capital Projects
3020HVAC791
3010Building4,612 1,073 1,000 2,970 1,800 - -and Equipment 800 13 250 150 24,250 4030Vehicle 275 System 20,000 Total 26,478 1,086 1,250 3,120 26,050
Total
General Fund - Police - Administration (101-4-051)
$
Transfers 325,000 30,000 837 5,668 6,505 325,000 - - 30,000 668,509 373,780 370,648 547,170
2600Postage544
2010Office Supplies858 801 800 1,020 800 2050Educational Supplies903 994 2,200 1,850 2,100 2070Janitorial Supplies3,202 208 850 400 500 2090Tools and Other Supplies3,534 3,465 4,200 3,300 4,000 2220Fuel398 427 400 600 740 538 820 700 670 2500Small Equipment- 4,641 - -527 650 810 580 Total9,705 11,601 9,920 8,680 9,390
5500General
5830Electric
4160Computer
Supplies
4020Machinery
Number
$
Maintenance
Total 198,872 203,369 208,680 216,323 333,890
5820Gas
Page 135
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Account ActualActualBudgetEstimatedBudget
$
Services
5000Public Notices 54 350 350 5100Dues and Publications 3,134 2,751 2,880 2,880 3,290 5130Travel and Training 4,139 3,080 5,740 5,000 7,640 5190Employee Testing 240 120 480 5210Equipment Lease 2,680 526 5340Building Maintenance Services 49,916 36,060 36,060 44,210 Tech Services 22,164 40,110 40,110 27,120 County Jail 12,845 8,260 21,000 11,000 21,000 Liability 14,087 16,340 15,707 16,970 Enforcement Liability 742 5540 Automobile 878 Property 11,180 Services 2,187 Service 739 920 840 948 1,000 Service 21,990 25,629 30,130 30,470 26,610 60,808 127,453 153,930 142,525 147,840
5341Info
5410Bell
5560Real
Personnel
9178Transfer to HVAC Replacement
Police-Administration Expenditures302,368$
Total
9177Transfer to IT Replacement
2400Clothing266
1010Salaries and Wages 151,902$ 155,438$ 157,010$ 162,030$ 246,700$ 1210TMRS 14,913 16,396 16,490 18,470 25,950 1220FICA 10,899 11,261 12,010 11,870 18,880 1230Employee Insurance18,797 17,952 20,500 21,850 27,520 1240Workers' Comp. Insurance2,003 1,673 2,370 2,073 4,230 1250Unemployment Compensation358 649 300 30 410 1260Deferred Compensation - - - - 10,200
5530Law
5810Communication
Police - Patrol
Goal: Reduce the number of traffic accidents and fatality crashes
Strategic Plan priorities addressed below: Public Safety
Deputy Chief 1.00 1.00 1.00 1.00
Sergeant 4.00 4.00 4.00 4.00
Total Employees (Full-Time Equivalents) 27.00 25.00 25.00 25.00
Information technology services expenditures increase to reflect changes to the cost allocation schedule for FY 2023
Captain 1.00 1.00 1.00
Action Item: Partner with agencies to eliminate roadway hazards and to provide high visibility enforcement
Action Item: Deploy the Direct Action Response Team to augment patrol shifts in areas prone to violent crimes
Lieutenant 2.00 2.00 2.00 2.00
Transfers to the grant fund reflect the cash match for a COPS grant to hire an additional officer
Fuel expenditures increase due to higher gas prices anticipated in FY 2023
PERFORMANCE MEASURES
Number of arrests 1,692 1,450 1,750 1,800
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Police Officer 20.00 17.00 17.00 17.00
PERSONNEL
The Police Patrol division protects the community by means of proactive patrol, locating and arresting criminals, and responding to a variety of calls for service. The division responds to traffic accidents; issues citations for traffic offenses; conducts preliminary investigations of criminal incidents; and maintains crime scenes to collect and preserve evidence.
Number of incident reports 2,758 2,850 2,800 2,850
Response time on priority calls 3.6 minutes4.2 minutes4.0 minutes4.2 minutes
Number of alarm responses 1,102 1,100 1,100 1,150
Transfers for vehicle replacement reflects an increase to the annual contribution for future equipment replacement
Appropriations for wages, taxes, and retirement increase to implement the FY 2022 compensation study
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Number of traffic accidents 1,933 1,500 1,700 1,650
Page 136
Number of calls for service 33,379 35,500 34,000 35,500
Goal: Enhance community outreach to residents unfamiliar with the Belton Police Department
Goal: Reduce the number of offenses involving weapons and violent crimes
DIVISION MISSION AND DESCRIPTION
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Action Item: Advance the Unidos program to expand outreach into the Spanish speaking community
Capital Outlay Equipment 5,795 - 5,795 - -to Grant Fund 40,000 to Civil Service Fund 68,000 to PD Vehicle 192,198 197,610 197,610 237,980 to IT 19,861 238,092 192,198 197,610 197,610 277,980
Total
Transfers 9104Transfer
Page 137
Police-Patrol Expenditures2,346,615$ 3,123,644$ 3,090,620$ 3,361,229$ 3,719,600$
8400Computer
Total99,849
Total 1,570,757 2,241,825 2,131,170 2,385,343 2,563,260
5100Dues and Publications 356 396 450 810 820 5130Travel and Training 6,004 11,871 12,050 12,000 13,550 5140Travel and Training with Agreement 1,570 2,196 5150Travel and Training LEOSE 2,032 2,393 5341Info Tech Services 181,180 247,150 247,150 336,920 5420Bell County Communications 331,065 328,472 336,050 329,942 353,220 5500General Liability 30,954 35,900 28,474 30,760 5530Law Enforcement Liability 13,288 5540 Automobile 14,884 5550Mobile Equipment 242 5700Special Services 100 130 260 5810Communication Services 21,673 Total 391,214 557,592 631,860 618,376 735,270
2010Office Supplies684 894 700 1,200 950 2050Educational Supplies3,147 3,252 3,300 3,300 3,150 2090Tools and Other Supplies16,961 11,850 19,470 26,000 22,650 2220Fuel48,956 62,768 60,160 83,000 79,930 2400Clothing18,292 29,848 20,600 23,000 23,000 2500Small Equipment11,809 15,821 22,750 22,000 10,610 124,433 126,980 158,500 140,290
1010Salaries and Wages 1,015,365$ 1,654,957$ 1,579,290$ 1,808,920$ 1,930,240$ 1070Overtime Pay 72,093 80,719 75,000 60,000 65,000 1210TMRS 161,089 178,208 173,700 184,980 209,870 1220FICA 126,183 130,026 126,550 131,600 147,670 1230Employee Insurance158,447 163,834 139,140 169,290 168,820 1240Workers' Comp. Insurance32,157 25,305 34,540 30,003 38,280 1250Unemployment Compensation5,423 8,776 2,950 550 3,380
4020Machinery and Equipment33 806 3,000 1,400 2,800 4030Vehicle29,586 - - -4160Computer System 16,654 - - -4370Radio430 995 - - -
Personnel
Total46,703 1,801 3,000 1,400 2,800
Services
9119Transfer
Replacement150,231
Replacement
Supplies
9177Transfer
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Total
Maintenance
9175Transfer
General Fund - Police - Patrol (101-4-052)
Number of crimes investigated 598 610 625 650
Strategic Plan priorities addressed below: Public Safety
Community Support Services - Communications 6.00 6.00 6.00 6.00 Support Services Manager 1.00 1.00 1.00 1.00
Transfers for vehicle replacement reflects an increase to the annual contribution for future equipment replacement
Police – Special Operations
PERSONNEL
Police Officer - Warrant Officer 1.00 1.00 1.00 1.00
One Police Officer School Resource Officer position has been added to increase safety at local schools
Community Support Services - Volunteer Coordinator 0.50 0.50 0.50 0.50
Information technology services expenditures increase to reflect changes to the cost allocation schedule for FY 2023
Action Item: Use the Data Driven Approach to Crime in Traffic Safety model to deploy the Direct Action Response Team
Lieutenant 1.00 1.00 1.00
FY 2021FY 2022FY 2022FY 2023
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
DIVISION MISSION AND DESCRIPTION
Community Support Services - Records 1.00 1.00 1.00 1.00
Goal: Expand community outreach to build trust and encourage crime prevention
Police Officer - Crime Scene Technician 1.00 1.00 1.00 1.00
Page 138
Percent of investigations completed within 90 days 80%100%75%80% Criminal case clearance rate 50%69%65%70%
Police Officer - Investigator 5.00 4.00 4.00 4.00
Captain 1.00 1.00 1.00
Goal: Increase the clearance rate on follow up criminal investigations
Goal: Increase traffic safety within designated areas
Sergeant 1.00 1.00 1.00
Number of cases cleared per investigator 60 76 75 80
Police Officer - School Resource Officer - 4.00 3.00 4.00
Total Employees (Full-Time Equivalents) 17.50 21.50 21.50 22.50
Number of pieces of evidence handled 4,399 4,850 4,850 4,850
Number of cases cleared 301 325 350 400
PERFORMANCE MEASURES
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
The primary duties of the Police Special Operations division include investigating all criminal activities that are reported to the Belton Police Department; answering non emergency calls for service; coordinating training for all staff; creating a safe environment in Belton schools; and serving as custodian of police records and evidence.
Action Item: Participate and host events throughout the community
Action Item: Dedicate sufficient manhours to investigations by maintaining a full staff in the division
Crime Victim Liaison 1.00 1.00 1.00 1.00
Police-Special Operations Expenditures821,096$ 1,054,714$ 1,639,580$ 1,698,630$ 2,008,540$ General Fund - Police - Special Operations (101-4-053) Page 139
2010Office Supplies1,159 1,308 1,500 1,700 1,300 2090Tools and Other Supplies4,591 2,050 3,160 3,500 3,660 2220Fuel3,903 4,315 4,570 6,400 5,630 2400Clothing2,230 2,995 2,690 2,600 7,540 2500Small Equipment868 995 3,430 3,800 510 Total12,751 11,663 15,350 18,000 18,640
Replacement32,875
Personnel
9119Transfer
Total
Maintenance 4020Machinery and Equipment- 400 500 -4030Vehicle3,122 - - -4160Computer System 5,626 - - -Total8,748 400 500 - -
Services
5100Dues and Publications1,068 3,495 4,440 4,800 4,990 5130Travel and Training6,709 4,357 7,720 7,720 8,020 5310RUOK 625 1,000 500 1,000 5341Info Tech Services 51,814 56,890 56,890 73,890 5500General Liability 12,635 14,650 19,372 20,930 5530Law Enforcement Liability 5,571 5540 Automobile 4,047 5810Communication Services 4,417 Total 22,437 72,301 84,700 89,282 108,830
1010Salaries and Wages 494,969$ 706,189$ 1,098,930$ 1,196,260$ 1,360,030$ 1070Overtime Pay 14,098 8,075 28,360 18,000 18,000 1210TMRS 69,880 77,855 118,360 122,950 144,940 1220FICA 54,755 56,968 86,240 87,770 104,050 1230Employee Insurance68,256 76,157 130,820 116,830 147,760 1240Workers' Comp. Insurance8,487 7,226 17,220 14,538 19,910 1250Unemployment Compensation2,003 4,225 2,430 330 2,840 Total 712,448 936,695 1,482,360 1,556,678 1,797,530
Replacement
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Supplies
9177Transfer
Transfers to Civil Service Fund 28,000 9160Transfer to Grant Fund 22,000 9175Transfer to PD Vehicle 33,655 34,670 34,670 83,540 to IT 3,837 64,712 33,655 56,670 34,670 83,540
in
call responses within the same day 100%100%100%100% PERSONNEL Code Enforcement Officer 1.00 1.00 1.00 1.00 Animal Control Officer 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 2.00 2.00 2.00 2.00 Page 140
Number of calls for animal control services 3,151 2,650 3,200 3,200 time compliance with code are heard court animal control
Action Item: Use compassionate enforcement to gain voluntary compliance
Action Item: Adopt a sector of the month program for both animal control and code enforcement
The mission of the Police Code Compliance division is to ensure safe residential and commercial structures and to control the animal population of the city through enforcement and community education. Primary duties include initiating and investigating complaints on properties that are in violation of ordinances; removing unsafe structures through rehabilitation or condemnation; picking up stray or dead animals; responding to reports of animal bites; and assisting with the prosecution of criminal activity involving animals.
Number of code reinspections performed 5,433 3,500 5,300 5,300
DIVISION MISSION AND DESCRIPTION
74%80%75%80% Percent of
Police – Code Compliance
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Strategic Plan priorities addressed below: Public Safety
Transfers for vehicle replacement reflects an increase to the annual contribution for future equipment replacement
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Goal: Address code compliance concerns in specific geographic areas of the City
Information technology services expenditures increase to reflect changes to the cost allocation schedule for FY 2023
for
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Goal: Proactively identify potential violations before they become issues
PERFORMANCE MEASURES Average
Action Item: Provide quick response to complaints and promote pet adoptions through the Bell County Animal Shelter
Number of code inspections performed 3,361 3,150 3,250 3,260
Goal: Control the stray animal population
7 days6 days6 days7 days Percent of code enforcement citations that
5130Travel and Training808 920 1,090 1,090 940 5341Info Tech Services- 6,908 7,120 7,120 8,930 5440Bell County Animal Shelter40,000 40,000 40,000 40,000 40,000 5500General Liability98 1,536 1,780 1,294 1,410 5510Errors and Omission 206 5530Law Enforcement Liability 371 5540 Automobile 856 5700Special Services 247 247 500 300 500 5710Demolition and Cleanup 7,656 4,532 10,000 10,000 10,000 5810Communication Services 1,105 Total 51,347 54,143 60,490 59,804 61,780 to PD 8,429 8,680 8,680 4,590 to IT
Account FY 2020FY 2021FY 2022FY 2022FY 2023
Number Account Name ActualActualBudgetEstimatedBudget
Personnel
9177Transfer
2010Office Supplies279 302 300 300 250 2090Tools and Other Supplies211 184 550 350 200 2220Fuel2,633 3,076 3,170 3,900 3,920 2400Clothing- 214 320 474 420 2600Postage683 1,054 480 880 1,000 Total3,806 4,830 4,820 5,904 5,790
Total 101,253 105,162 110,370 110,436 120,420
Vehicle Replacement 5,195
Maintenance
4030Vehicle223 - - -Total223 - - - -
1010Salaries and Wages 78,774$ 81,630$ 84,210$ 85,130$ 91,970$ 1210TMRS 7,503 8,353 8,850 8,900 9,680 1220FICA 5,993 6,210 6,440 6,445 7,040 1230Employee Insurance6,655 6,903 8,100 7,545 8,830 1240Workers' Comp. Insurance2,037 1,562 2,530 2,398 2,630 1250Unemployment Compensation291 504 240 18 270
Replacement 524 Total 5,719 8,429 8,680 8,680 4,590 Police-Code Compliance Expenditures162,348$ 172,564$ 184,360$ 184,824$ 192,580$ General Fund - Police - Code Compliance (101-4-054) Page 141
Services
Transfers 9175Transfer
Supplies
Capital outlay includes funding to replace an EKG monitor
Goal: Increase firefighter safety and health initiatives
Firefighter / EMT 12.00 12.00 12.00 12.00 Office Manager 1.00 1.00
Strategic Plan categories addressed below: Public Safety
Driver / Operator 6.00 6.00 6.00 6.00
Page 142
Number of calls for service 2,354 2,400 2,400 2,500
Fire - Suppression
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Percent of calls that were medical responses 64%60%65%65%
Action Item: Implement annual physical agility testing and establish a committee to focus on occupational safety
Goal: Ensure expert levels of emergency services are provided to the community
Action Item: Implement tactics identified in the Community Risk Assessment and Fire Department Strategic Plan
Percent of structural fires contained to confines of building 99%100%100%100%
Assistant Fire Chief 1.00 1.00 1.00 1.00 Captain 3.00 3.00 3.00 3.00 Lieutenant 3.00 3.00 3.00 3.00
Administrative Assistant 1.00 1.00 Total Employees (Full-Time Equivalents) 28.00 28.00 28.00 28.00
Goal: Increase community outreach to reduce the risk of loss of life and property
PERFORMANCE MEASURES
Fire Chief 1.00 1.00 1.00 1.00
Appropriations for small equipment decline after replacing cylinders and other equipment in FY 2022
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Average response time - 5.0 minute target 8.6 minutes5 minutes7.5 minutes7.5 minutes
Fire Marshal / Training Officer 1.00 1.00 1.00 1.00
DIVISION MISSION AND DESCRIPTION
Appropriations for wages, taxes, and retirement increase to implement the FY 2022 compensation study
Action Item: Provide training to officers and firefighters which meet or exceeds national standards
Transfers for vehicle replacement reflects an increase to the annual contribution for future equipment replacement
The mission of the Belton Fire Department’s dedicated professionals is to enhance the quality of life for our community by delivering expert levels of fire and emergency response, fire prevention, and public education as well as providing any other service we are equipped to deliver. Responsibilities include extinguishing all fires; conducting fire prevention activities; coordinating emergency management planning; investigating the cause of fires; and managing the emergency medical services contract
Number of fire inspections performed 186 600 200 600 Number of public relations / education events attended 85 250 100 250
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
PERSONNEL
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
1,455,632$ 1,696,437$ 1,740,780$ 1,945,830$ 2,257,180$ 1070Overtime Pay 25,284 66,574 50,340 55,000 55,000 1210TMRS 150,178 181,600 188,070 201,950 243,200 1220FICA 116,672 131,853 137,020 141,900 172,680 1230Employee Insurance161,922 169,930 201,520 197,680 234,080 1240Workers' Comp. Insurance30,940 25,977 38,910 39,564 48,450 1250Unemployment Compensation4,016 7,296 3,280 598 3,920
Supplies
1010Salaries and Wages
General Fund - Fire - Suppression (101-4-061)
Total 1,944,644 2,279,667 2,359,920 2,582,522 3,014,510
Page 143
2400Clothing41,460 28,539 32,300 34,000 34,500
2500Small Equipment22,318 20,985 52,200 51,000 23,450 2600Postage38 129 500 360 500
Personnel
Total98,357 85,123 127,720 135,980 123,030
2010Office Supplies2,970 2,766 2,900 3,600 4,600 2030Chemical Supplies1,139 1,250 3,860 4,000 4,320
2050Educational Supplies1,802 2,272 3,650 3,200 4,600 2070Janitorial Supplies5,583 277 900 500 500 2090Tools and Other Supplies6,824 6,480 6,650 6,120 4,600 2220Fuel13,454 20,765 17,210 25,600 26,310 2310EMS Supplies2,769 1,660 7,550 7,600 19,650
Maintenance
3010Building20,222 1,989 3,200 4,000 3,200 3020HVAC 1,692 3110Fire Hydrant 783 1,322 1,800 900 1,300 4020Machinery and Equipment 10,626 17,682 19,920 13,200 22,070 4030Vehicle 259,863 3,900 1,160 82,000 1,160 4160Computer System 7,619 4370Radio 1,854 Total 302,659 24,893 26,080 100,100 27,730
Services
9119Transfer to Civil Service Fund 74,000
9170Transfer to FD Vehicle Replacement149,436 151,215 183,340 183,340 310,930 9177Transfer to IT Replacement 7,134 9178Transfer to HVAC Replacement 3,385 Total 233,955 314,929 183,340 183,340 310,930
9103Transfer to General Capital Projects 20,000 9104Transfer to General Capital Equip 143,714
Transfers
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
5010Marketing218 543 2,350 2,300 2,500 5100Dues and Publications2,307 2,188 2,770 3,000 2,920 5110License & Certification2,745 2,602 3,530 2,600 3,530 5130Travel and Training29,880 19,876 45,650 45,000 35,100 5140Travel and Training with Agreement4,456 3,908 - -5190Employee Testing - 420 - -5340Building Maintenance Services- 55,843 63,090 63,090 77,350 5341Info Tech Services- 70,768 67,670 67,670 89,320 5500General Liability2,469 25,847 29,980 22,834 24,660 5510Errors and Omission3,506 - - -5540 Automobile 12,430 5550Mobile Equipment 276 5560Real Property 7,260 5690Other Professional Services 9,140 12,135 20,400 7,500 28,000 5700Special Services 1,512 5810Communication Services 5,491 5820Gas Service 4,772 4,906 4,840 6,000 5,950 5830Electric Service 12,472 15,162 19,510 20,500 16,140 Total 98,934 214,198 259,790 240,494 285,470
8200Machinery and Equipment 9,300 25,000 Total - - - 9,300 25,000
Capital Outlay
Fire-Suppression Expenditures2,678,549$ 2,918,810$ 2,956,850$ 3,251,736$ 3,786,670$ Page 144
General Fund - Fire - Suppression (101-4-061)
Page 145
Strategic Plan priorities addressed below: N/A
Page 146
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET N/A
Fire - EMS
The mission of the Fire EMS division is to provide the highest level of patient care utilizing state of the art medical equipment, medicines, and procedures. Ambulance service was outsourced to a private company effective October 1, 2019. Other duties have been absorbed by the Fire Suppression division
DIVISION MISSION AND DESCRIPTION
Goal: N/A
Goal: N/A Action Item: N/A
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Action Item: N/A
Action Item: N/A
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Goal: N/A
PERFORMANCE MEASURES
5700 Special Services 3,061
5190 Employee Testing 240
5760 Collection Fees 13,103
5130 Travel and Training 391
5510 Errors and Omission 110
Transfers
5810 Communication Services 443 Total 17,400 - - - -
9177 Transfer to IT Replacement 240 Total 240 - - - -
5500 General Liability 52
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget
General Fund - Fire - Emergency Medical Services (101-4-062)
Services
Page 147
Fire-EMS Expenditures 17,640$ $ $ $ $
Goal: N/A
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
PERFORMANCE MEASURES
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Action Item: N/A
Strategic Plan priorities addressed below: N/A
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
N/A
Page 148
Goal: NA
Information Technology
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
The Information Technology division has operational, strategic, and fiscal responsibility for the innovation, implementation, and advancement of technology in the City The division strives to provide technology support that helps develop, enhance, and manage the City enterprise networks with the highest quality technology based services in the most cost effective manner An internal service fund of the City, the Information Technology Fund was established in FY 2021 to consolidate costs and management responsibilities for information technology services
DIVISION MISSION AND DESCRIPTION
Action Item: N/A
Goal: N/A
Action Item: N/A
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget
Maintenance
1010 Administrative Salaries 116,188$ $ $ $ $ 1040 Overtime Pay 4,950 - -1210 TMRS 11,543 - -1220 FICA 8,868 - -1230 Employee Insurance 11,135 - -1240 Workers' Comp. Insurance 221 - -1250 Unemployment Compensation 310 - -Total 153,215 - - -
4020 Machinery & Equipment 95 - - -4160 Computer System Maintenance 26,099 - - -Total 26,194 - - -
Services
Page 149
Information Technology (101-4-071)
Personnel
9177 Transfer to IT Replacement 37,697 - - -Total 37,697 - - - -
Information Technology Expenditures 236,225$ -$ -$ -$ -$
2010 Office Supplies 61 - - -2090 Tools & Other Supplies 1,434 - - -2400 Clothing 350 - - -2500 Small Equipment 368 - - -Total 2,213 - - -
Supplies
5100 Dues & Publications 575 - - -5130 Travel & Training 704 - - -5500 General Liability 98 - - -5510 Errors and Omissions 207 - - -5700 Special Services 13,732 - - -5810 Communication Services 1,590 - - -Total 16,906 - - -
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Quality of Life
WORKLOAD
Action Item: Utilize the asphalt recycler and hot box to repair utility cuts and potholes to reduce expenditures
Transfers for vehicle replacement reflect an increase to the annual contribution for future equipment replacement
Goal: Preserve or enhance the condition of streets and street signs
FY
DIVISION MISSION AND DESCRIPTION
Action Item: Plan for street extensions and reconstructions as part of growth planning process
Goal: Propose cost effective alternatives to street maintenance whenever possible
Goal: Address infrastructure needs
The mission of the Streets division is to provide a transportation system of streets, alleys, and sidewalks for safe and efficient vehicular and pedestrian traffic. Responsibilities of this division includes repairing streets and sidewalks; inspecting City bridges; installing traffic control signs and paving markers; installing street signs; and barricading during emergency weather conditions.
Appropriations for engineering services have been reclassified from the Engineering division
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Street maintenance expenditures increase after maintenance was deferred in FY 2022 due to escalating prices
ACTUAL BUDGET ESTIMATE BUDGET Square
63,600 40,000 90,000
Streets
116 116 116 118 Number
65 100 65 70 PERFORMANCE MEASURES Repair 90% of utility cuts within 5 business days 85%95%95%95% Complete 100% service requests with 10 business days 95%95%95%95% Respond to 100% of sign damage reports within 1 day 100%100%100%100% PERSONNEL Street Superintendent 1.00 1.00 1.00 1.00 Senior Maintenance Technician 1.00 1.00 1.00 1.00 Maintenance Technician II 2.00 2.00 2.00 2.00 Maintenance Technician I 3.00 3.00 3.00 3.00 Total Employees (Full-Time Equivalents) 7.00 7.00 7.00 7.00 Page 150
Action Item: Geographically identify all street signs, evaluate their condition, and schedule replacement as needed
Transfers to the Water & Sewer Fund reflect the reclassification of personnel expenditures to increase budget transparency 2021FY 2022FY 2022FY 2023 MEASURES yards of contracted street maintenance Miles of city-owned and maintained streets of utility cuts repaired
1010Salaries and Wages 272,621$ 280,603$ 286,850$ 292,550$ 285,840$ 1070Overtime Pay 542 1,981 2,500 1,600 2,000 1210TMRS 26,095 29,095 30,380 30,100 30,280 1220FICA 20,366 21,091 22,130 21,220 21,870 1230Employee Insurance44,572 40,904 49,490 48,740 55,890 1240Workers' Comp. Insurance9,715 7,651 11,410 9,654 10,240 1250Unemployment Compensation868 2,155 920 200 950
Personnel
Supplies
Total27,212 34,119 31,370 40,000 45,730
General Fund - Streets (101-4-080)
Page 151
2010Office Supplies713 318 - -2030Chemical Supplies715 1,237 1,230 1,400 1,530 2070Janitorial Supplies807 - - -2090Tools and Other Supplies5,642 7,047 7,200 7,200 7,000 2220Fuel12,014 15,862 13,600 21,800 18,450 2400Clothing4,897 5,397 5,940 5,600 6,750 2500Small Equipment2,424 4,258 3,400 4,000 12,000
Maintenance 3010Building333 - - -3020HVAC114 - - -3330Street50,390 727,308 729,840 220,000 1,054,730 3340Sign17,361 22,068 17,000 18,000 17,000 3360Sidewalk 10,385 25,127 12,000 11,000 20,000 4020Machinery and Equipment 10,353 13,545 12,000 15,000 13,000 4030Vehicle 7,764 48 4370Radio 437 319 Total 97,137 788,415 770,840 264,000 1,104,730
Total 374,779 383,480 403,680 404,064 407,070
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Services
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
General Fund - Streets (101-4-080)
9177Transfer to IT Replacement 510 9178Transfer to HVAC Replacement 472 9183Transfer to Street Maintenance 372,870 9202Transfer to Water & Sewer Fund 100,930 Total 488,682 1,839,447 147,110 797,110 368,020
Streets Expenditures1,232,940$ 3,345,365$ 1,642,750$ 1,795,763$ 2,287,680$ Page 152
9176Transfer to Parks & Public Works 114,830 142,645 147,110 147,110 267,090
Capital Outlay
5110License & Certification- 64 140 140 140 5130Travel and Training212 83 40 40 2,540 5220Equipment Rental200 1,327 1,500 500 1,500 5340Building Maintenance Services- 11,223 12,680 12,680 15,550 5341Info Tech Services- 13,817 10,670 10,670 5,270 5500General Liability394 16,122 18,700 16,379 17,690 5510Errors and Omission826 - - -5540 Automobile 6,557 5550Mobile Equipment 5,171 5560Real Property 1,767 5620Engineering 50,000 5810Communication Services 787 5820Gas Service 693 97 120 180 5830Electric Service 1,407 1,545 241,900 246,000 264,440 5850Street Lighting 223,965 243,268 5940Tipping/Hauling Fees 3,151 4,253 4,000 4,000 5,000 Total 245,130 291,799 289,750 290,589 362,130
9103Transfer to General Capital Projects 1,696,500 650,000 9160Transfer to Grant Fund 302
8200Machinery and Equipment 8,105 Total - 8,105 - - -
Transfers
Page 153
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
PERFORMANCE MEASURES
DIVISION MISSION AND DESCRIPTION
Strategic Plan priorities addressed below: Quality of Life
1.00
WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Goal: Operate and maintain superior youth sport and athletic facilities
Maintenance
Senior Maintenance Technician 3.00 3.00 3.00 Technician II 4.00 3.00 3.00 Technician I 3.00 4.00 4.00 Employees (Full-Time Equivalents)
Percent of park land mowed at scheduled intervals of park equipment maintained in working condition of athletic fields maintained annually
Action Item: Consider a comprehensive turf management strategy, additional amenities, and partnerships with local organizations
PERSONNEL
Transfers for capital projects provide funding for a new park site near the future Hubbard Branch Elementary School
Parks & Recreation - Facilities
The mission of the Parks & Recreation Facilities division is to provide clean, safe, and well maintained outdoor recreation space to be enjoyed by all. This is accomplished by designing, building, and maintaining new and existing parks. Responsibilities include mowing recreation areas and City owned rights of way; maintaining athletic fields and splash pads; and providing pest and weed control.
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
4.00
3.00
Transfers to the Water & Sewer Fund reflect the reclassification of personnel expenditures to increase budget transparency
Assistant Director of Parks & Recreation 1.00 1.00
Acres of park space maintained 259 259 259 259 Number of playgrounds and ball fields maintained 33 34 33 34 Miles of trails maintained 5 6 6 6
Goal: Update the Belton Parks & Recreation Strategic Master Plan
Small equipment expenditures rise to replace several mowers and acquire a tree spade
Action Item: Preserve existing park infrastructure including playgrounds, landscaping, aquatic facilities, pavilions, and trails
3.00
11.00 11.00 11.00 11.00 Page 154
Action Item: Construct Phase 1 of the Heritage Park Master Plan and design the Historic Standpipe Park
100%100%100%100% Percent
100%100%100%100%
Goal: Expand the Belton park system
100%100%100%100% Percent
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
FY 2021FY 2022FY 2022FY 2023
Maintenance
1.00
Total
General Fund - Parks & Recreation - Facilities (101-4-091)
Total 612,960 654,573 722,630 728,293 766,480
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Total55,745 70,901 57,600 67,350 97,880
Supplies
Maintenance
2010Office Supplies398 487 480 450 480 2030Chemical Supplies12,991 14,547 10,700 15,000 10,700 2070Janitorial Supplies6,943 6,451 6,000 8,800 9,100 2090Tools and Other Supplies4,764 13,509 3,950 4,000 5,580 2220Fuel17,373 23,944 19,170 26,100 24,770 2400Clothing8,024 5,503 8,000 6,000 8,550 2500Small Equipment5,252 6,460 9,300 7,000 38,700
1010Salaries and Wages 466,519$ 496,237$ 537,710$ 540,010$ 573,170$ 1070Overtime Pay 531 139 1,000 750 750 1210TMRS 41,238 44,709 49,630 64,160 51,320 1220FICA 34,611 36,893 40,680 40,010 41,790 1230Employee Insurance60,225 65,167 81,640 74,360 88,500 1240Workers' Comp. Insurance8,035 6,781 10,550 8,683 9,330 1250Unemployment Compensation1,801 4,647 1,420 320 1,620
3010Building4,642 1,143 5,500 3,000 5,500 3020HVAC379 70 - -3420Splash Pad14,378 18,547 12,580 16,000 14,680 3430Park48,832 52,641 57,100 62,000 53,600 3440Vandalism 188 3450Landscape 5,968 5,035 5,900 5,500 5,900 3904Flood Repairs 1,014 4020Machinery and Equipment 11,667 19,795 14,900 14,000 14,900 4030Vehicle 6,153 4370Radio 78 Total 93,299 97,231 95,980 100,500 94,580
Personnel
Page 155
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
8200Machinery and Equipment 5,495 Total - 5,495 - - -
5100Dues and Publications365 381 470 450 560 5110License & Certification1,049 77 640 730 660 5130Travel and Training2,213 2,140 3,050 2,200 3,510 5220Equipment Rental2,177 2,409 2,200 2,950 2,400 5300Events996 - - -5340Building Maintenance Services- 2,104 2,380 2,380 12,630 5341Info Tech Services- 6,909 10,670 10,670 14,480 5500General Liability582 23,447 27,200 23,821 25,730 5510Errors and Omission1,136 - - -5540 Automobile 5,372 5550Mobile Equipment 2,354 5560Real Property 12,394 5700Special Services 4,056 5740Contract Mowing 39,738 60,716 58,200 52,000 58,200 5810Communication Services 1,964 5820Gas Service 770 986 880 969 1,020 5830Electric Service 123 408 67,200 68,210 53,700 5840Trail Lighting 6,873 7,257 5860Park Lighting 27,986 47,569
Transfers
Total 110,148 154,403 172,890 164,380 172,890
Capital Outlay
9176Transfer to Parks & Public Works 77,963 80,716 83,900 83,900 122,570 9177Transfer to IT Replacement 768 9178Transfer to HVAC Replacement 630 9202Transfer to Water & Sewer Fund 42,280 Total 79,361 354,716 83,900 83,900 214,850 & Recreation-Facilities Expenditures951,513$ 1,337,319 1,133,000 1,144,423
Parks
Services
General Fund - Parks & Recreation - Facilities (101-4-091)
$
$
9103Transfer to General Capital Projects 20,000 50,000 9104Transfer to General Capital Equip 254,000
$ 1,346,680$ Page 156
Page 157
Goal: Enhance the parks system through Harris Community Center upgrades and increasing Harris Community Center rentals Action Item: Replace aging windows to increase energy efficiency and add a gazebo to the front lawn
Building maintenance costs rise to sand and refinish the hallway of the Harris Community Center
Strategic Plan priorities addressed below: Quality of Life, Parks and Natural Beauty
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
FY 2021FY 2022FY 2022FY 2023 MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Percentage
Small equipment expenditures increase to improve the storage area in the rear of the building
The mission of the Parks & Recreation Community Center division is to enhance the quality of life through the management, maintenance, and scheduling of events and recreational programs at the historic T. B. Harris Community Center. The duties of this division includes facilitating and organizing the Belton Youth Advisory Commission programs.
Goal: Provide outstanding customer service by meeting the needs of renters
Action Item: Train staff on policies and procedures to ensure questions are answered in a consistent manner
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Goal: Maintain and operate an exceptionally clean facility
8%50%17% 7% Percentage
Action Item: Establish standard cleaning procedures and schedule routine maintenance
-30%44%-50%57% PERSONNEL Event Coordinator 1.00 1.00 1.00 1.00 Maintenance Technician I 0.50 0.50 0.50 0.50 Total Employees (Full-Time Equivalents) 1.50 1.50 1.50 1.50 Page 158
WORKLOAD
Number of private and public events scheduled 439 600 700 750 Number of days with one program or event 263 265 300 320 Number of recreation classes 38 130 70 110
DIVISION MISSION AND DESCRIPTION
-2% 8%13% 7% Percentage change
Parks & Recreation – Community Center
PERFORMANCE MEASURES change in number of private events scheduled change in number of days with one program in number of recreation classes
Capital outlay includes the replacement of windows and the addition of a gazebo
4160Computer
5820Gas
3010Building5,869 2,854 2,000 2,300 18,500 3020HVAC304 - - -4020Machinery and Equipment427 149 200 200 250 Equipment 74 6,674 3,003 2,200 2,500 18,750
Maintenance
1010Salaries and Wages 72,239$ 78,740$ 89,090$ 52,750$ 62,960$ 1210TMRS 6,620 8,511 9,350 5,420 6,630 1220FICA 5,435 5,880 6,820 3,850 4,820 1230Employee Insurance10,061 9,783 7,640 7,420 8,210 1240Workers' Comp. Insurance1,645 1,036 1,710 1,336 1,090 1250Unemployment Compensation260 705 230 75 270
Services
5550Mobile
5560Real
Total
2010Office Supplies445 511 450 440 450 2030Chemical Supplies275 219 400 250 400 2070Janitorial Supplies3,729 4,363 5,350 6,020 6,400 2090Tools and Other Supplies1,108 739 3,940 3,000 1,590 2220Fuel149 199 350 450 510 199 250 120 250 2500Small Equipment689 4,040 - - 15,000 2600Postage12 1 - - -
Total 96,260 104,655 114,840 70,851 83,980
Personnel
5010Marketing 815 1,241 1,750 1,300 1,150 5100Dues and Publications 163 123 310 150 320 5130Travel and Training 1,257 499 2,180 1,000 2,180 5340Building Maintenance Services 50,332 54,040 54,040 66,260 5341Info Tech Services 34,817 18,780 18,780 9,530 5500General Liability 74 4,537 5,260 4,900 5,300 5510Errors and Omission 155 Equipment 35 Property 3,848 Services 2,103 Service 2,354 3,496 3,380 5,000 4,500 Service 7,778 7,287 9,520 8,700 8,500 18,582 102,332 95,220 93,870 97,740 120,000 - - 120,000
5810Communication
5830Electric
Transfers 9177Transfer to IT Replacement 1,133 9178Transfer to HVAC Replacement 5,038 Total 6,171 - - -Parks-Community Center Expenditures134,355$ 220,261$ 223,000$ 177,501$ 345,070$ General Fund - Parks & Recreation - Community Center (101-4-092) Page 159
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Capital Outlay 8200Machinery and Equipment
2400Clothing261
Total - -
Supplies
Total
Total6,668 10,271 10,740 10,280 24,600
The mission of the Parks & Recreation Recreation division is to enhance the quality of life through the development, implementation, and oversight of recreation and leisure activities at City park facilities. Responsibilities include verifying the condition of facilities; coordinating special events within City parks; and leasing facilities other than the Harris Center
Goal: Implement the Belton Parks & Recreation Strategic Plan
WORKLOAD
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Goal: Increase awareness of City of Belton recreation programs and offerings
Action Item: Expand social media presence on City platforms
Parks & Recreation – Recreation
48%11% 4% 6% Percentage
-55% 6%100%25% Percentage
Director of Parks & Recreation 1.00 1.00 1.00 Recreation Superintendent 1.00 Recreation Coordinator 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 2.00 2.00 2.00 2.00
Page 160
Number of recreation programs scheduled 77 20 80 85 Number of events 20 50 40 50 Number of social media followers 3,250 4,000 3,700 4,200
PERSONNEL
Action Item: Work with the Youth Advisory Commission and other local agencies to develop ways to volunteer service
FY 2021FY 2022FY 2022FY 2023 MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Strategic Plan categories addressed below: Quality of Life, Parks and Natural Beauty
Information technology services costs increase due to changes to the cost allocation schedule for FY 2023
Goal: Increase opportunities to volunteer and participate in the Legacy Program
Percentage change in number of recreation programs change in number of events change in number of social media followers
DIVISION MISSION AND DESCRIPTION
23%25%13%14%
Action Item: Pursue expanded programming and events including downtown/community wide events and summer programs
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
PERFORMANCE MEASURES
Appropriations for events increase with the addition or expansion of several events
One Director of Parks & Recreation position has been reclassified into one Recreation Superintendent position
Transfers 9150Transfer
Replacement 498 Total 1,498 Parks-Recreation Expenditures152,537$ 183,373$ 221,510$ 157,252$ 218,950$ General Fund - Parks & Recreation - Recreation (101-4-093) Page 161
Account FY 2020FY 2021FY 2022FY 2022FY 2023
Services
Total4,681
Number Account Name ActualActualBudgetEstimatedBudget
9177
Supplies
1010Salaries and Wages 95,733$ 107,464$ 124,460$ 88,520$ 122,100$ 1210TMRS 8,289 9,952 13,070 7,240 10,930 1220FICA 7,222 8,069 9,520 6,450 9,350 1230Employee Insurance8,292 10,907 15,670 9,600 16,730 1240Workers' Comp. Insurance1,108 1,411 2,390 1,336 520 1250Unemployment Compensation339 862 350 80 410 Total 120,983 138,665 165,460 113,226 160,040
5010Marketing4,690 5,387 5,400 5,400 5,400 5100Dues and Publications305 340 490 400 490 5130Travel and Training 2,055 1,747 6,000 2,000 6,000 5300Events 16,632 17,831 21,800 17,000 22,800 5341Info Tech Services 13,817 7,110 7,110 9,530 5500General Liability 74 346 400 366 400 5510Errors and Omission 155 5810Communication Services 1,064 Total 24,975 39,468 41,200 32,276 44,620 to YAC Fund 1,000 Transfer to IT
Maintenance
2600Postage217
Personnel
4020Machinery and Equipment326 - - -4160Computer Equipment74 - - -Total400 - - - -
2010Office Supplies219 286 400 250 400 2090Tools and Other Supplies155 267 4,150 3,000 2,350 2100Recreational Programming2,165 2,724 7,150 6,150 7,150 2120Promotional Materials and Prizes1,590 1,753 2,800 2,000 3,800 2400Clothing335 171 300 300 490 39 50 50 100 5,240 14,850 11,750 14,290
Planning Administrator - - 1.00 Planning Clerk 1.75 1.75 1.75 0.75
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Total Employees (Full-Time Equivalents) 4.75 4.75 4.75 4.75
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Goal: Provide exceptional customer service
Consulting expenditures decrease after updating the historic survey in FY 2022
FY 2021FY 2022FY 2022FY 2023
Percent of first submittal reviews completed within 10 days 80%95%90%90%
Number of maps created 332 190 300 300
PERFORMANCE MEASURES
Planning Director 1.00 1.00 1.00 1.00
The Planning division addresses the immediate and long-term needs of the community by enhancing the quality of the City’s natural and built environments through the implementation of the comprehensive plan, zoning ordinance, and design standards. The duties of this division include coordinating the City’s mater plans, reviewing subdivision plats, site plans, and zoning cases; monitoring development; maintaining records of land use; and collecting, maintaining, and mapping geospatial information for all City departments.
PERSONNEL
GIS Analyst 1.00 1.00 1.00 1.00
Number of zoning cases received 30 30 40 40
Percent of follow-up reviews completed within 5 days 80%95%90%90%
DIVISION MISSION AND DESCRIPTION
Action Item: Understand the desired outcome of property owners and developers, applying codes to help them through the process
Goal: Ensure guiding documents are updated and relevant to support orderly and responsible development throughout the City Action Item: Review development codes and begin the Comprehensive Plan update
Goal: Provide GIS data and technology support for major initiatives
One planner was reclassified to a Planning Administrator position
Page 162
Strategic Plan priorities addressed below: Governance, Quality of Life, Connectivity
Planner 1.00 1.00 1.00 1.00
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Action Item: Maintain a database of land-related inventories, including land use, zoning, rights of way and annexation agreements
Number of subdivision plats received 23 40 45 45
Percent of maps completed by requested deadline 100%95%100%100%
WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET
Planning
Info tech services costs increase due to software additions and changes to the cost allocation schedule for FY 2023
Services
4160Computer System 5,333 - - -Total5,333 - - - -
Transfers 9103Transfer
9177Transfer
Replacement
1010Salaries and Wages 130,815$ 117,089$ 151,820$ 156,800$ 300,910$ 1210TMRS 12,460 11,994 15,940 16,195 31,650 1220FICA 9,464 8,454 11,620 11,195 23,020 1230Employee Insurance11,887 11,756 19,710 18,090 47,320 1240Workers' Comp. Insurance246 199 330 497 590 1250Unemployment Compensation364 595 330 61 680
Planning Expenditures189,560$ 175,434$ 268,110$ 265,502$ 521,490$ General Fund - Planning (101-4-101) Page 163
5000Public Notices988 1,179 1,200 1,500 1,500 5010Marketing906 - 750 600 600 5100Dues and Publications1,982 785 1,330 1,080 1,100 5130Travel and Training1,678 651 8,400 6,800 8,400 5341Info Tech Services- 17,271 17,780 17,780 59,220 5500General Liability 173 822 950 870 950 5510Errors and Omission 361 5630Consulting 2,954 75 33,500 31,000 31,700 5700Special Services 2,500 5810Communication Services 1,784 Total 10,826 23,283 63,910 59,630 103,470 to 10,000 to IT 5,308 10,000
Account FY 2020FY 2021FY 2022FY 2022FY 2023
Total 5,308
Supplies
2010Office Supplies1,003 959 1,800 1,250 1,800 2090Tools and Other Supplies1,086 340 1,700 900 1,200 2400Clothing5 38 - -2600Postage763 727 950 884 850 Total2,857 2,064 4,450 3,034 3,850
Number Account Name ActualActualBudgetEstimatedBudget
Total 165,236 150,087 199,750 202,838 404,170
General Capital Projects
Maintenance
Personnel
Number of commercial plan reviews completed 120 430 150 of residential plan reviews completed of inspections completed 4,500 5,200
Goal: Ensure proposed developments meet all development requirements
95%95%95%95% Percent
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
PERFORMANCE MEASURES
Information technology services costs increase due to changes to the cost allocation schedule for FY 2023
Action Item: Work with property owners to proactively address structures that do not meet the Minimum Building Standards Ordinance
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
The mission of the Inspections division is to enforce the City’s building, plumbing, electrical, mechanical, and energy codes to ensure the construction and maintenance of safe residential and commercial structures. Responsibilities include reviewing plans, issuing permits, inspecting construction, and removing unsafe structures through rehabilitation or condemnation.
Payment processing fees increase as more customers pay fees with credit cards
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
1,477 1,000 1,500 1,600 Number
95%95%95%95% PERSONNEL Building Official 1.00 1.00 1.00 1.00 Building Inspector 2.00 2.00 2.00 2.00 Total Employees
Strategic Plan priorities addressed below: Governance, Quality of Life
Equivalents) 3.00 3.00 3.00 3.00 Page 164
Goal: Ensure existing structures are safe and meet all building and City codes
Percent of inspections completed as scheduled of special permits/inspections completed in 24 hrs of first submittal plan completed within 7 days (Full-Time
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
100%100%100%100% Percent
Inspections
Expenditures for special services rise due to the outsourcing of inspections for the Three Creeks development
5,300
Number
DIVISION MISSION AND DESCRIPTION
Action Item: Seek ways to improve the process for permit applications, permit issuance, and project completion
4,505
116
Action Item: Support training opportunities to ensure staff obtain and maintain licenses and certifications
Goal: Provide exceptional customer service
Maintenance - - -4160Computer System 12,496 - - -- - - -
5510Errors
2010Office Supplies772 752 750 750 750 2090Tools and Other Supplies878 586 500 900 1,000 3,281 3,030 4,100 4,240 913 950 490 1,150 - 1,910 1,915 160 386 100 500 500 5,918 7,240 8,655 7,800
Total13,859
Number Account Name ActualActualBudgetEstimatedBudget
Services
Total
Account FY 2020FY 2021FY 2022FY 2022FY 2023
Transfers 9176Transfer to Equipment Replacement 8,802 9,070 9,070 7,330 9177Transfer to IT Replacement 1,025 Total 1,025 8,802 9,070 9,070 7,330 Inspections Expenditures257,266$ 305,281$ 338,640$ 346,392$ 412,440$
5341Info
5710Demolition
2220Fuel2,222
Personnel
5540
5000Public Notices- 127 1,560 500 560 5100Dues and Publications494 392 1,310 2,600 500 5110License & Certification 270 385 830 800 1,000 and Training 3,478 1,974 10,540 5,000 6,600 Tech Services 20,726 21,330 21,330 35,120 Liability 148 1,868 2,170 1,845 2,000 and Omission 310 Automobile 751 300 184 3,400 13,500 46,000 and Cleanup 6,000 27,200 25,000 27,200 5,255 11,066 11,000 21,000 21,000 1,961 18,967 36,722 79,340 91,575 139,980
2600Postage4
1010Salaries and Wages 173,085$ 201,270$ 184,200$ 186,370$ 200,440$ 1210TMRS 16,573 20,599 19,340 19,485 21,090 1220FICA 13,151 15,225 14,090 14,010 15,340 1230Employee Insurance14,416 15,206 24,110 16,400 19,230 1240Workers' Comp. Insurance700 607 900 800 820 1250Unemployment Compensation445 932 350 27 410 Total 218,370 253,839 242,990 237,092 257,330
Total5,045
General
Supplies
5130Travel
2500Small Equipment974
4030Vehicle1,363
Fund - Inspections (101-4-102) Page 165
5731Payment Processing Fees
5500General
5810Communication Services
2400Clothing195
5700Special Services
Expenditures for materials in electronic form increase to provide movies that can be downloaded
volumes) 2.2 2.5 2.5 2.4 Adult and young adult circulation 27,21034,00028,71430,000 Children's circulation 38,94850,00040,01642,000
Building maintenance services and info tech services reflect changes to the cost allocation schedule for FY 2023
PERSONNEL
Library
Goal: Ensure the Lena Armstrong Public Library and its collection of materials will meet the needs of a diverse and growing community Action Item: Complete and implement the library interior redesign study
5.00
DIVISION MISSION AND DESCRIPTION
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Turnover
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Library
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
Page 166
Children's
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Goal: Create a vibrant gathering place for the community Action Item: Coordinate with the school district to display student art and other projects
Goal: Provide exceptional customer service Action Item: Continue implementation of Advancing Family Engagement in Libraries to provide programming for families
Belton’s Lena Armstrong Public Library connects and engages the community through education, access, and inspiration. This division provides physical and electronic books, computer access, and office services to the public; serves in an archival capacity by collecting and preserving local history; coordinates community interaction through Christmas and summer reading programs; and partners with the local school district to promote early literacy.
Number of visitors per year 35,513 38,000 39,000 41,000 Number of volumes 30,028 34,000 35,000 35,000 Number of items catalogued and processed 2,698 2,900 2,900 2,900
Strategic Plan categories addressed below: Quality of Life
PERFORMANCE MEASURES rate (circulation number of
/
Library Director 1.00 1.00 1.00 1.00 Library Clerk 1.00 1.00 1.00 1.00 Library Clerk II 1.00 1.00 Clerk I 2.00 2.00 3.00 3.00 Employees (Full-Time Equivalents) 5.00 5.00 5.00
Total
Total 43,686 Library Expenditures345,957$ 484,544$ 500,560$ 494,144$ 491,440$
3010Building 2,482 - - -3020HVAC 217 -4160Computer System 3,933 Total 6,632 - - - -
9178Transfer
Supplies
General Fund - Library (101-4-110)
Total 266,723 270,130 279,440 276,142 310,240
Page 167
2010Office Supplies1,406 1,322 1,730 1,300 1,730 2050Education Supplies7,103 5,068 6,500 4,700 6,500 2070Janitorial Supplies1,207 - - -2090Tools and Other Supplies5,500 5,753 6,250 5,600 6,750 2400Clothing - 38 - -2600Postage548 486 710 500 710 2700Print Materials63 34,040 36,000 36,000 36,000 2720Materials in Electronic Format16 10,283 9,000 11,000 15,500 2740Other Materials (Audiovisual)- 4,959 4,000 3,000 6,000 Total15,843 61,949 64,190 62,100 73,190
1010Salaries and Wages 209,563$ 214,542$ 221,660$ 220,120$ 247,050$ 1210TMRS 19,963 21,757 23,270 22,860 25,460 1220FICA 15,528 15,899 16,960 16,550 18,520 1230Employee Insurance20,571 16,049 16,260 15,060 17,980 1240Workers' Comp. Insurance488 462 700 432 550 1250Unemployment Compensation610 1,421 590 1,120 680
5010Marketing 119 446 700 600 700 5100Dues and Publications 2,748 2,286 3,140 2,500 3,140 5130Travel and Training 1,413 2,257 3,960 2,500 3,960 5340Building Maintenance Services 39,141 44,220 44,220 54,220 5341Info Tech Services 99,072 94,710 94,710 36,040 5500General Liability 246 3,015 3,500 3,272 3,540 5510Errors and Omission 517 5560Real Property 1,974 5810Communication Services 1,134 5820Gas Service 951 1,261 1,200 1,900 1,730 5830Electric Service 3,971 4,987 5,500 6,200 4,680 Total 13,073 152,465 156,930 155,902 108,010 to 39,000 to IT 1,537 to HVAC 3,149
9177Transfer
Transfers 9122Transfer
Maintenance
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Replacement
Book Fund
Replacement
Services
Personnel
Page 168
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
The Other Costs division contains funding for several non departmental items, including contributions to several non profit organizations and funding for contingencies that may occur during the fiscal year. The division also accounts for anticipated pay adjustments for employees Because this division performs no activity, the various goals, measures, and personnel are not listed. The expenditures previously reported here have been transferred into other divisions beginning in FY 2022.
Goal: N/A
Action Item: N/A
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Strategic Plan categories addressed below: N/A
Action Item: N/A
DIVISION MISSION AND DESCRIPTION
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Other Costs
Finance Finance
Goal: N/A
PERFORMANCE MEASURES
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Action Item: N/A
Goal: N/A
N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
General Fund - Other Costs (101-4-120)
7600 Contributions 90,044 170,451 7700 Contingency 80,085 269,655 Total 170,129 440,106
Page 169
Other Expenses
Other Costs Expenditures 170,129$ 440,106$ -$ -$ -$
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget
Solid Waste
33
Transfers for equipment replacement decrease after the acquisition of brush truck during FY 2022
Goal: Provide reliable weekly collection of garbage and brush
Action Item: Distribute flyers in utility bills and promote the program on social media
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
50 65 PERFORMANCE MEASURES Response to brush work orders within 7 business days 85%80%80%80% Percentage increase in volume of brush collected 1% 3% 1% 3% Percentage increase in number of stops made 0% 5% 8%11% PERSONNEL Maintenance Technician II 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 1.00 1.00 1.00 1.00 Page 170
The mission of the Solid Waste division is to provide garbage and residential brush collection services in a timely, professional, and efficient manner. Duties include the collection of garbage, brush, and limbs from properties throughout the City; implementing a route based system for brush collection; and educating citizens of the availability of brush collection through videos, door hangers, and water bills. Since 1992, the City has contracted with a private firm for garbage collection services.
Goal: Adopt a sustainable fee for operations
DIVISION MISSION AND DESCRIPTION
Action Item: Monitor route operations for maximum efficiency and effectiveness
Cubic yards of brush collected 23,888 32,200 27,000 30,000
Number of brush stops 6,629 8,500 7,200 8,000 Number of special or fee brush stops 85
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Strategic Plan categories addressed below: Governance, Quality of Life
Action Item: Monitor third party collection and proactively maintain City vehicles to ensure continuous brush truck operations
Expenditures for refuse collection increase due to a greater number of customers and a higher cost for service
Goal: Educate residents on the weekly brush collection operation
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
9160 Transfer to Grant Fund 43 9176 Transfer to Equipment Replacement 36,536 33,919 61,570 61,570 20,540 9202 Transfer to Water & Sewer Fund 44,570 Total 36,536 33,962 61,570 61,570 65,110 Waste Expenditures 1,466,124$ 1,545,775$ 1,808,630$ 1,775,047$ 1,864,050$
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget
Solid
Personnel
Services
4030 Vehicle 5,141 4370 Radio 88 103 Total 5,229 103 - - -
Transfers
Maintenance
General Fund - Solid Waste (101-4-132)
1010 Administrative Salaries 73,602$ 63,541$ 80,830$ 83,100$ 37,970$ 1210 TMRS 7,027 6,515 8,490 8,620 4,000 1220 FICA 5,368 4,725 6,190 6,130 2,910 1230 Employee Insurance 9,023 10,574 16,080 13,370 8,520 1240 Workers' Comp. Insurance 1,807 1,446 1,860 1,309 1,460 1250 Unemployment Compensation 238 426 240 270 140
Supplies
5000 Public Notices 1,265 524 1,300 1,200 1,300 5130 Travel and Training 117 36 5500 General Liability 49 1,614 1,870 1,628 1,760 5510 Errors and Omission 103 5540 Automobile 1,471 5920 Refuse Collection Contract 1,311,435 1,407,515 1,614,170 1,580,000 1,722,200 5940 Tipping/Hauling Fees 4,181 4,605 5,000 5,000 5,000 Total 1,318,621 1,414,294 1,622,340 1,587,828 1,730,260
Page 171
2010 Office Supplies 209 307 2090 Tools and Other Supplies 174 163 510 250 1,060 2220 Fuel 7,635 9,072 9,520 11,900 11,490 2400 Clothing 655 647 1,000 700 1,130 Total 8,673 10,189 11,030 12,850 13,680
Total 97,065 87,227 113,690 112,799 55,000
Fleet Maintenance
Goal: Reduce costs for external fleet maintenance on City owned vehicles and equipment
Action Item: Prioritize work orders and reduce downtime to two days or less
Action Item: Evaluate vehicle and equipment replacement plans twice per year for proactive and sustainable planning
Appropriations for vehicle maintenance increase to reflect historical spending levels
Action Item: Train staff and implement new computer based diagnostic software to keep more maintenance in house
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
The Fleet Maintenance division extends the usable life and ensures the safe operation of City equipment and vehicles by performing major and minor repairs; providing routine maintenance; fabricating steel products; and assisting other departments with logistics and delivery of services for various events and projects.
Goal: Address capital equipment needs
FY 2021FY 2022FY 2022FY 2023 ACTUAL BUDGET ESTIMATE BUDGET
Number of city vehicles maintained 85 69 89 92 Number of pieces of equipment maintained 115 76 121 130
Goal: Support staff by providing safe, reliable equipment and vehicles for City operations
PERFORMANCE MEASURES Response to work orders within one day of receipt 99%100%98%100% Percentage of repairs completed within 2 working days 97%87%95%90% Percentage of repairs completed in-house 90%90%96%90% PERSONNEL Shop Superintendent 1.00 1.00 1.00 1.00 Mechanic/Welder 1.00 1.00 1.00 1.00 Mechanic 2.00 2.00 2.00 2.00 Total Employees (Full-Time Equivalents) 4.00 4.00 4.00 4.00 Page 172
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Strategic Plan categories addressed below: Governance, Quality of Life
Building maintenance services reflect changes to the cost allocation schedule for FY 2023
Transfers to the Water & Sewer Fund reflect the reclassification of personnel expenditures to increase budget transparency
DIVISION MISSION AND DESCRIPTION
Number of work orders completed 1,086 1,200 1,100 1,200
WORKLOAD MEASURES
Maintenance
Page 173
Total
9176Transfer to Equipment Replacement
Total 7,263
Sewer Fund
Fleet Maintenance Expenditures271,135$
$
1010Salaries and Wages 182,151$ 176,304$ 195,700$ 183,300$ 196,460$ 1070Overtime Pay 57 932 500 550 600 1210TMRS 17,360 17,825 20,600 19,200 20,730 1220FICA 13,060 12,219 15,010 12,460 15,030 1230Employee Insurance19,890 19,784 32,550 32,260 39,490 1240Workers' Comp. Insurance3,543 2,567 3,960 3,323 3,910 1250Unemployment Compensation541 1,021 470 100 540
5100Dues and Publications 55 40 180 70 110 5110License & Certification 101 230 200 230 5130Travel and Training 1,007 618 4,520 3,500 4,580 5340Building Maintenance Services 77,160 87,170 87,170 26,720 5341Info Tech Services 17,271 17,780 17,780 15,600 5500General Liability 197 2,943 3,410 2,989 3,230 5510Errors and Omission 413 5540 Automobile 967 5560Real Property 1,168 5810Communication Services 111 5820Gas Service 1,214 1,660 1,600 2,200 5830Electric Service 1,512 1,789 2,510 2,360 1,650 6,644 101,582 117,400 116,269 52,120 to - 268 - -6,363 6,931 7,140 7,140 5,750 HVAC Water & 8,460 7,199 7,140 7,140 14,210 480,835$ 523,540$ 516,972 486,540
Transfers 9160Transfer
Total15,570 16,302 15,260 16,770 17,950
3010Building 920 - - -3020HVAC 57 - - -4020Machinery and Equipment768 1,066 1,500 1,600 1,500 4030Vehicle 542 124,034 113,450 124,000 124,000 4160Computer System 2,769
2010Office Supplies180 226 170 1702030Chemical Supplies1,027 2,158 2,950 2,500 2,950 2070Janitorial Supplies697 - - -2090Tools and Other Supplies3,281 4,211 4,130 4,500 3,930 2220Fuel1,231 1,737 1,570 2,400 2,070 2400Clothing2,240 2,646 2,440 3,200 3,000 2500Small Equipment6,914 5,287 4,000 4,000 6,000 2600Postage - 37 - - -
Supplies
Services
General Fund - Fleet Maintenance (101-4-141)
Grant Fund
9177Transfer to IT Replacement 270 9178Transfer to
Replacement 630 9202Transfer to
Total 5,056 125,100 114,950 125,600 125,500
$
Total 236,602 230,652 268,790 251,193 276,760
Personnel
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Building Maintenance
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Action Item: N/A
Goal: N/A
Strategic Plan categories addressed below: N/A
Repond to HVAC issues within one hour of call for service
PERFORMANCE MEASURES
N/A N/A N/A N/A
DIVISION MISSION AND DESCRIPTION
Goal: N/A
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET N/A
Page 174
N/A N/A N/A N/A
Action Item: N/A
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Square footage of buildings cleaned
The mission of the Building Maintenance division is to maintain and clean City buildings and facilities to ensure a safe and attractive environment for employees and visitors The responsibilities of this division include performing daily janitorial services; repairing and maintaining buildings and park facilities; managing and constructing building improvements; and managing pest control and other maintenance contracts. An internal service fund of the City, the Building Maintenance Fund was established in FY 2021 to consolidate costs and management responsibilities for building maintenance.
N/A N/A N/A N/A Number of requests for service
N/A N/A N/A N/A Maintenance concerns addressed within 24 hours
N/A N/A N/A N/A Number of hours spent maintaining buildings
Action Item: N/A
N/A N/A N/A N/A
Goal: N/A
Percent of service performed by in-house staff
1230 Employee Insurance 32,842
2010 Office Supplies 54
1220 FICA 13,444
Building Maintenance Expenditures 292,832$ -$ -$ -$ -$
3020 HVAC 63 4030 Vehicle Maintenance 1,847
Maintenance
9177 Transfer to IT Replacement 270
9178 Transfer to HVAC Replacement 630 Total 13,626
1010 Administrative Salaries 176,727$ $ $ $ $ 1070 Overtime Pay 5,028
9176 Transfer to Parks & Public Works 12726
Building Maintenance (101-4-142)
Page 175
1210 TMRS 17,307
Services
Personnel
1240 Workers' Comp. Insurance 4,354
1250 Unemployment Compensation 596
2070 Janitorial Supplies 504
Total 12,620 - - - -
3010 Building 8,072
Total 9,982 - - - -
Transfers
Supplies
5100 Dues & Publications 120 5130 Travel & Training 172 5500 General Liability 246 5510 Errors and Omissions 516 5540 Automobile 2,047 5560 Real Property 428 5810 Communication Services 1,948 5820 Gas Service 304 5830 Electric Service 525 Total 6,306
2090 Tools & Other Supplies 5,551 2220 Fuel 3,812 2400 Clothing 1,810 2500 Small Equipment 889
Total 250,298
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget
Strategic Plan categories addressed below: N/A
Goal: N/A Action Item: N/A
The City contracts with a private firm for much of its engineering services. The Engineering division contains the funding for this contract as well as funding for a portion of City personnel costs for those employees who support the contractor in the oversight of projects Because the scope of work that is performed by this division is primarily determined by specific projects, the various goals, measures, and personnel are not listed This division is being eliminated in FY 2023 with costs assigned to other departments and projects.
Goal: N/A Action Item: N/A
Page 176
Goal: N/A
Engineering
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency Engineering expenditures have been reclassified into the Streets division
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
DIVISION MISSION AND DESCRIPTION
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Action Item: N/A
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
PERFORMANCE MEASURES
Page 177
Engineering Expenditures 146,948$ 145,979$ 139,170$ 154,780$ -$
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget
5620 Engineering 43,327 27,049 40,000 56,000 Total 43,327 27,049 40,000 56,000 -
General Fund - Engineering (101-4-150)
1010 Salaries and Wages 84,758$ 97,137$ 75,420$ 76,000$ $ 1210 TMRS 8,088 9,581 7,920 8,500 1220 FICA 6,377 7,021 5,770 6,000 1230 Employee Insurance 3,281 4,202 8,910 8,010 1240 Workers' Comp. Insurance 951 719 1,020 1250 Unemployment Compensation 166 270 130 270 Total 103,621 118,930 99,170 98,780 -
Services
Personnel
Page 178
Debt Service Fund Overview
Description
Total Certficates of Obligation 3,391,725$
Page 179
The Debt Service Fund is used for the accumulation of resources for the payment of the City's general long-term debt.
General Obligation Bonds, Series 2003200,000$ General Obligation Bonds, Series 2005 555,000 General Obligation Refunding Bonds, Series 2017 860,000 General Obligation Refunding Bonds, Series 2019 4,395,000
Total General Obligation Bonds 6,010,000$
2022 (FY 2023) Total Assessed Value 1,848,103,326$ Limit on Amount Designated for Debt Service $1.50 per $100 Legal Debt Limit 27,721,550$
Total General Long-Term Debt 9,401,725$
Principal
Long-term debt at September 30, 2022 is comprised of the following debt issues:
FY 2023 Debt Service Paid with Property Taxes 1,188,170$
Certificates of Obligation, Series 2008 571,725$ Certificates of Obligation, Series 2015 750,000 Certificates of Obligation, Series 2018 2,070,000
All taxable property in the City of Belton is subject to the assessment, levy and collection by the City of an annual ad valorem tax levied, within the limits prescribed by law, sufficient to provide for the payment of principal and interest on debt issued by the government. Article XI, Section 5, of the Texas Constitution is applicable to the City, and limits its maximum ad valorem tax rate to $2.50 per $100 of assessed valuation for all City purposes. The City operates under a Home-Rule Charter, which limits the tax rate to $1.90 per $100 of assessed valuation for all City purposes. Administratively, the Attorney General of the State of Texas will only permit the allocation of $1.50 of the $2.50 maximum rate for all general obligation debt service, as calculated at the time of issuance. The City's total tax rate of $0.6196 and debt rate of $0.0770 are well below the maximum rates that are allowed by law.
Payment of current year general debt obligations is provided by a dedicated portion of current year property tax collections. The debt rate for FY 2023 is $0.0770 or twelve percent of the total tax rate of $0.6196 per $100 of taxable value.
Page 180
Ending Restricted Fund Balance (Budget) 30,513$ 74,204$ 8,494$ (44,113)$ (30,343)$
Budget Basis:
Revenues 1 6,009,246 1,219,325 1,115,160 1,060,592 1,210,150 Expenditures (6,214,889) (1,175,634) (1,180,870) (1,178,909) (1,196,380) Net Increase / (Decrease) in Fund Balance (205,643) 43,691 (65,710) (118,317) 13,770
Fiscal Year Ending September
Beginning Restricted Fund Balance (GAAP) 236,156$ 30,513$ 74,204$ 74,204$ (44,113)$
Fund Balance History
Actual ActualBudgetEstimatedProjected
30
Restricted Fund Balance (GAAP) 30,513 74,204 8,494 (44,113) (30,343)
Unassigned Fund Balance (GAAP) Assigned Fund Balance (GAAP) Restricted Fund Balance (GAAP) Non Spendable Fund Balance (GAAP)
Reconciliation to GAAP:
Ending Restricted Fund Balance (Budget) 30,513$ 74,204$ 8,494$ (44,113)$ (30,343)$ Adjustment 2 - - - -
Debt Service Fund Statement of Fund Balance
Fiscal Year Ending September 30 2020 2021 2022 2022 2023
$(60,000) $(40,000) $(20,000) $ $20,000 $40,000 $60,000 $80,000 $100,000 2020 Actual2021 Actual 2022 Budget2022 Estimated2023 Projected Fund Balance
Total Fund Balance (GAAP) 30,513$ 74,204$ 8,494$ (44,113)$ (30,343)$
1Notes:Excludes Use of Prior Years' Fund Balance 2 An adjustment is made to restricted fund balance, if necessary, during the conversion from a budget basis to an accrual basis (GAAP).
Unassigned Fund Balance (GAAP) Assigned Fund Balance (GAAP) Non-Spendable Fund Balance (GAAP)
1030Delinquent Ad Valorem Taxes 10,863 13,969 11,160 9,543 11,160
6600Bond Proceeds 5,036,354
Total 8,134 653 830 826 830
Total 964,758 1,218,672 1,114,330 1,059,766 1,209,320
FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
1040Penalty & Interest 10,497 14,364 10,670 10,841 10,670 1060 Ad Valorem to TIRZ (155,124) (228,179) (205,700) (228,179) (235,550)
9100Interest Income 8,134 653 830 826 830
Other Financing Sources
9999Use of Accumulated Reserves 65,710
Miscellaneous Income
Total 5,036,354 - 65,710 - -
8101Transfer from General Fund
Debt Service Fund Revenues6,009,246$ 1,219,325$ 1,180,870$ 1,060,592$ 1,210,150$
Account
1010Current Ad Valorem Taxes 1,098,522$ 1,418,518$ 1,298,200$ 1,267,561$ 1,423,040$
Property Taxes
Debt Service Fund (115-3) Revenues
Page 181
Debt Service
Debt Service Fund Expenditures6,214,889$ 1,175,634$ 1,180,870$ 1,178,909$ 1,196,380$
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
6010Principal Payments 832,963 801,675 831,680 831,675 875,390 6020Interest Payments 339,300 367,706 340,990 340,982 312,790 6100Paying Agent Fees 863 1,142 1,200 1,142 1,200 6110 Arbitrage Rebate Calculation Fees 7,011 5,111 7,000 5,110 7,000 6200Bond Issuance Costs 100,090 6400Paid to Refunding Escrow Agent 4,934,662 Total 6,214,889 1,175,634 1,180,870 1,178,909 1,196,380
Debt Service Fund (115-4-015)
Page 182
FY 2034 68,900 65,000 3,900 65,000
Grand Total11,113,342$ 9,401,725$ 1,711,617$ -$
Page 183
FY 2028 1,152,674 1,002,663 150,011 3,665,000
FY 2035 66,950 65,000 1,950
PaymentPrincipalInterest
FY 2025 1,198,571 947,812 250,759 6,664,426
FY 2026 1,198,555 981,525 217,030 5,682,901
FY 2033 585,850 565,000 20,850 130,000
PrincipalBalance
Grand Total - All Obligations
FY 2027 1,199,424 1,015,238 184,186 4,667,663
FY 2029 1,044,400 930,000 114,400 2,735,000
FY 2024 1,197,049 914,100 282,949 7,612,238
Amortization Summary
Debt Service Fund
FY 2030 1,037,050 955,000 82,050 1,780,000
FY 2023 1,188,169 875,387 312,782 8,526,338
FY 2031 588,400 535,000 53,400 1,245,000
FY 2032 587,350 550,000 37,350 695,000
9/30/2022 9,401,725$
9/30/2022 200,000$
Debt Service Fund
Date of Maturity 8/1/2023
Proceeds from the sale of the Series 2003 General Obligation Bonds will be used for (i) constructing, improving, and equipping public safety facilities, including fire and police facilities, and (ii) for constructing streets and related drainage facilities in the
General Obligation Bonds, Series 2003
Purpose
PrincipalBalance
Bond Amount $2,480,000
FY 2023 208,300 200,000 8,300 Total 208,300$ 200,000$ 8,300$ -$
Date of Issue 8/1/2003
PaymentPrincipalInterestCity.
Interest Rate 4.15%
Page 184
Total 590,223$ 555,000$ 35,223$ $
General Obligation Bonds, Series 2005
PaymentPrincipalInterestfacilities.
Page 185
Proceeds from the sale of the Series 2005 General Obligation Bonds will be used for (i) constructing, improving and purchasing land for streets and related drainage facilities; (ii) for constructing, improving and purchasing land for storm drainage works and facilities; and (iii) for constructing, improving and purchasing land for municipal parks and recreational
Debt Service Fund
Interest Rate 3.54%
Bond Amount $4,500,000
FY 2023 284,647 265,000 19,647 290,000
FY 2025 155,310 150,000 5,310
Date of Maturity 8/1/2025
Purpose
9/30/2022 555,000$
Date of Issue 8/1/2005
PrincipalBalance
FY 2024 150,266 140,000 10,266 150,000
FY 2024 109,478 89,100 20,378 397,238
Debt Service Fund
Date of Maturity 8/1/2028
9/30/2022 571,725$
Bond Amount $1,485,000
Proceeds from the sale of the Series 2008 Certificates will be used for (i) constructing, improving, extending and upgrading City streets, bridges, sidewalks, intersections and other traffic improvements; (ii) constructing, improving and extending the City's waterworks and sewer system; and (iii) the payment of professional services in connection
Interest Rate 4.19%
Page 186
FY 2026 109,280 96,525 12,755 207,901
Certificates of Obligation, Series 2008
FY 2025 109,456 92,812 16,644 304,426
FY 2027 108,949 100,238 8,711 107,663
FY 2028 112,174 107,663 4,511 Total 658,679$ 571,725$ 86,954$ -$
Date of Issue 8/1/2008
FY 2023 109,342 85,387 23,955 486,338
PrincipalBalance
PaymentPrincipalInteresttherewith.
Purpose
Certificates of Obligation, Series 2015
FY 2026 72,850 55,000 17,850 540,000
FY 2025 73,950 55,000 18,950 595,000
FY 2027 66,200 50,000 16,200 490,000
Bond Amount $1,070,000
FY 2029 68,050 55,000 13,050 380,000
FY 2030 66,400 55,000 11,400 325,000
FY 2032 72,800 65,000 7,800 195,000
FY 2034 68,900 65,000 3,900 65,000
FY 2028 69,700 55,000 14,700 435,000
FY 2035 66,950 65,000 1,950
Total 912,300$ 750,000$ 162,300$ -$
Proceeds from the sale of the Certificates will be used for (i) constructing, improving, extending, expanding, upgrading and/or developing City streets, bridges, sidewalks, intersections and other traffic improvement projects, any related drainage improvements (ii) constructing, improving, and/or extending the City's waterworks and sewer system; and (iii) the payment of professional services in connection
PrincipalBalance
9/30/2022 750,000$
FY 2024 69,950 50,000 19,950 650,000
Debt Service Fund
FY 2031 74,750 65,000 9,750 260,000
Page 187
FY 2033 70,850 65,000 5,850 130,000
Date of Issue 4/1/2015
FY 2023 70,950 50,000 20,950 700,000
Interest Rate 2.0% - 3.0%
PaymentPrincipalInteresttherewith.
Date of Maturity 8/1/2035
Purpose
Interest Rate 1.05% - 2.10%
Page 188
Purpose
Date of Issue 5/31/2017
General Obligation Refunding Bonds, Series 2017
9/30/2022 860,000$
Debt Service Fund
Total 910,940$ 860,000$ 50,940$ -$
Bond Amount $1,565,000
FY 2023 186,430 170,000 16,430 690,000
PaymentPrincipalInterestBonds.
Date of Maturity 8/1/2027
FY 2025 180,305 170,000 10,305 345,000
PrincipalBalance
FY 2026 177,075 170,000 7,075 175,000
Proceeds from the sale of the Bonds will be used for (i) refunding certain maturities of the City's outstanding obligations (specifically the Certificates of Obligation, Series 2007) to achieve a debt service savings, and (ii) paying the costs of issuing the
FY 2024 188,455 175,000 13,455 515,000
FY 2027 178,675 175,000 3,675 -
FY 2029 456,250 430,000 26,250 445,000
FY 2024 159,800 95,000 64,800 1,935,000
PaymentPrincipalInteresttherewith.
Bond Amount $2,185,000
PrincipalBalance
9/30/2022 2,070,000$
FY 2023 106,800 40,000 66,800 2,030,000
FY 2027 327,100 280,000 47,100 1,290,000
Proceeds from the sale of the Certificates will be used for (i) constructing, improving, renovating and/or equipping City parks, including the purchase of land for the expansion of Heritage Park and (ii) the payment of professional services in connection
Date of Issue 7/19/2018
FY 2030 458,350 445,000 13,350 Total 2,442,100$ 2,070,000$ 372,100$ -$
FY 2028 453,700 415,000 38,700 875,000
Certificates of Obligation, Series 2018
Purpose
Page 189
FY 2025 160,050 100,000 60,050 1,835,000
Date of Maturity 8/1/2030
Debt Service Fund
Interest Rate 3.0% - 5.0%
FY 2026 320,050 265,000 55,050 1,570,000
Debt Service Fund
9/30/2022 4,395,000$
FY 2030 512,300 455,000 57,300 1,455,000
FY 2033 515,000 500,000 15,000Total 5,390,800$ 4,395,000$ 995,800$ -$
Page 190
Date of Maturity 8/1/2033
FY 2024 519,100 365,000 154,100 3,965,000
Bond Amount $4,796,000
Proceeds from the sale of the Bonds will be used for (i) refunding certain maturities of the City's outstanding obligations (specifically the Certificates of Obligation, Series 2013) to achieve a debt service savings, and (ii) paying the costs of issuing the
PrincipalBalance
PaymentPrincipalInterestBonds.
FY 2023 221,700 65,000 156,700 4,330,000
FY 2029 520,100 445,000 75,100 1,910,000
Date of Issue 12/5/2019
Interest Rate 3.0% - 4.0%
General Obligation Refunding Bonds, Series 2019
FY 2026 519,300 395,000 124,300 3,190,000
FY 2028 517,100 425,000 92,100 2,355,000
FY 2031 513,650 470,000 43,650 985,000
Purpose
FY 2025 519,500 380,000 139,500 3,585,000
FY 2032 514,550 485,000 29,550 500,000
FY 2027 518,500 410,000 108,500 2,780,000
1. Revenues received from the Hotel Occupancy Tax as levied by ordinance 10885-1 at the rate of 7% of the room charge.
Revenues 1 175,594 235,342 183,100 262,440 288,600 Expenditures (120,337) (122,109) (180,110) (155,993) (168,180)
Ending Restricted Fund Balance (Budget) 341,218$ 454,451$ 457,441$ 560,898$ 681,318$
Restricted Fund Balance (GAAP) 341,218 454,451 457,441 560,898 681,318
Beginning Restricted Fund Balance (GAAP) 285,961$ 341,218$ 454,451$ 454,451$ 560,898$
Unassigned Fund Balance (GAAP) - - -Assigned Fund Balance (GAAP) - - -Non-Spendable Fund Balance (GAAP) - - - -
Total Fund Balance (GAAP) 341,218$ 454,451$ 457,441$ 560,898$ 681,318$
1Notes:Excludes Use of Prior Years' Fund Balance 2 An adjustment is made to restricted fund balance, if necessary, during the conversion from a budget basis to an accrual basis (GAAP).
Fund Balance History
Adjustment 2 - - - -
$ $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 2020 Actual2021 Actual 2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30
d. Paying for bonds issued for these purposes
Actual ActualBudgetEstimatedProjected
2. Expenditures as authorized by the Statute (Chapter 156, Tax Code) and approved by City Council to be considered as spent in a manner which directly enhances and promotes tourism and the convention and hotel industry, including:
a. Funding the establishment or improvement of a convention center
Hotel/Motel Tax Fund Overview / Statement of Fund Balance
b. Paying the administrative costs for facilitating convention registration
c. Paying for tourism-related advertising and promotion of the City
Fiscal Year Ending September 30 2020 2021 2022
2022 2023
Ending Restricted Fund Balance (Budget) 341,218$ 454,451$ 457,441$ 560,898$ 681,318$ Reconciliation to GAAP:
Unassigned Fund Balance (GAAP) Assigned Fund Balance (GAAP) Restricted Fund Balance (GAAP) Non Spendable Fund Balance (GAAP) Page 191
Net Increase / (Decrease) in Fund Balance 55,257 113,233 2,990 106,447 120,420
Budget Basis:
This fund accounts for:
9100Interest Income3,159 418 1,520 500 500 Total3,159 418 1,520 500 500
9999Use of Accumulated Reserves- - - - -
Hotel/Motel Tax Fund (114-3) Revenues
1401County Hotel/Motel Tax 11,410 9,449 10,120 12,291 13,500
Total- - - - -
1400City Hotel/Motel Tax 161,025$ 225,475$ 171,460$ 249,649$ 274,600$
Total172,435 234,924 181,580 261,940 288,100
Hotel/Motel Tax Fund Revenues175,594$ 235,342$ 183,100$ 262,440$ 288,600$
Page 192
Franchise & Other Taxes
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Other Financing Sources
Miscellaneous Income
2010Office Supplies 70 40 100 100 100 2600Postage 6 Total 76 40 100 100 100
5010Marketing 17,497 18,515 36,700 25,000 25,070 5100Dues and Publications 1,600 1,100 1,050 5130Travel and Training 412 78 5,550 2,200 2,050 5500General Liability 25 87 100 92 5510Errors and Omission 52
Total 29,935 30,731 32,560 32,501 -
Supplies
Personnel
Number Account Name ActualActualBudgetEstimatedBudget
9101Transfer to General Fund 35,410 9184Transfer to Special Events Fund 25,000 25,000 25,000 25,000 Total 25,000 25,000 25,000 25,000 35,410
1010Salaries and Wages 22,794$ 23,165$ 24,060$ 24,365$ $ 1210TMRS 2,169 2,371 2,530 2,550 1220FICA 1,717 1,745 1,840 1,8301230Employee Insurance3,151 3,291 4,020 3,6301240Workers' Comp. Insurance33 34 50 1250Unemployment Compensation 71 124 60 126
7400Sponsorships Tourism 34,958 30,580 62,500 54,000 92,000
Other Expenses
Services
7404City Tourism Support 15 2,536 3,500 3,500 Total 47,340 47,659 78,500 70,000 104,500
7403Historical Preservation 1,871 2,043
Hotel/Motel Tax Fund Expenditures120,337$ 122,109$ 180,110$ 155,993$ 168,180$ Hotel/Motel Tax Fund (114-4-024) Page 193
7401Visitor Center Support 10,496 12,500 12,500 12,500 12,500
Account FY 2020FY 2021FY 2022FY 2022FY 2023
Transfers
Total 17,986 18,679 43,950 28,392 28,170
Page 194
1Notes:Anadjustment is made to restricted fund balance, if necessary, during the conversion from a budget basis to an accrual basis (GAAP).
$ $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 2020 Actual2021 Actual 2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30
The TIRZ Fund is used to account for the accumulation of resources from ad valorem taxes collected on the incremental values in the Belton Tax Increment Reinvestment Zone No. 1, which was created in 2004. The revenues can only be expended on projects within the boundaries of the Zone that have been approved by both the TIRZ Board and the City Council. The City of Belton and Bell County participate in the TIRZ. The current TIRZ will expire in 2024.
Assigned Fund Balance (GAAP)
TIRZ Fund
Overview / Statement of Fund Balance
Beginning Restricted Fund Balance (GAAP) 304,842$ 294,013$ 661,040$ 661,040$ 951,923$
Ending Restricted Fund Balance (Budget) 294,013$ 661,040$ 989,730$ 951,923$ 1,108,903$ Adjustment 1 - - - -
Ending Restricted Fund Balance (Budget) 294,013$ 661,040$ 989,730$ 951,923$ 1,108,903$
Unassigned Fund Balance (GAAP) Assigned Fund Balance (GAAP) Restricted Fund Balance (GAAP) Non Spendable Fund Balance (GAAP) Page 195
Fund Balance History
Net Increase / (Decrease) in Fund Balance (10,829) 367,027 328,690 290,883 156,980
Budget Basis:
ActualActualBudgetEstimatedProjected Fiscal Year Ending September 3020202021202220222023
Non-Spendable Fund Balance (GAAP)
Total Fund Balance (GAAP) 294,013$ 661,040$ 989,730$ 951,923$ 1,108,903$
Unassigned Fund Balance (GAAP)
Revenues 2,956,406 2,316,221 2,538,930 2,483,343 2,828,190 Expenditures (2,967,235) (1,949,194) (2,210,240) (2,192,460) (2,671,210)
Reconciliation to GAAP:
Restricted Fund Balance (GAAP) 294,013 661,040 989,730 951,923 1,108,903
FY
Total Revenue 1,496,182$ 2,956,406$ 2,316,221$ 2,538,930$ 2,483,343$ 2,828,190$ $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000
County TIRZ Contribution 573,994$ 735,127$ 893,761$ 981,110$ 915,998$ 1,037,940$ City TIRZ Contribution 901,607 1,155,204 1,421,889 1,553,820 1,566,770 1,789,550 Miscellaneous Income 20,581 1,066,075 571 4,000 575 700
Revenues
TIRZ Fund Revenue Trend
2019 Actual2020 Actual2021 Actual2022 Budget2022 Estimate2023 Budget County TIRZ Contribution City TIRZ Contribution Miscellaneous Income Page 196
2019FY 2020FY 2021FY 2022FY 2022FY ActualActualActualBudgetEstimatedBudget2023
$
Page 197
1011County TIRZ Contribution 735,127$ 893,761$ 981,110$ 915,998$ 1,037,940$
Miscellaneous Income
Ad Valorem Taxes
6600Bond Proceeds 970,000
6620Bond Premium 90,751 9100Interest Income 5,324 571 4,000 575 700 Total 1,066,075 571 4,000 575 700
TIRZ Fund Revenues2,956,406$ 2,316,221$ 2,538,930$ 2,483,343$ 2,828,190$
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
TIRZ Fund Revenues(123-3)
1012City TIRZ Contribution 1,155,204 1,421,889 1,553,820 1,566,770 1,789,550 Total 1,890,331 2,315,650 2,534,930 2,482,768 2,827,490
Page 198
TIRZ Fund Category Summary
FY 2020FY 2021FY 2022FY 2022FY 2023 Description ActualActualBudgetEstimatedBudget
Services 2% Debt Service 10% Other 4% Transfers 84%
FY 2023 Expenditures by Category
Services 4,240$ 36,400$ 35,000$ 37,220$ 50,000$ Debt Service 1,478,316 414,090 402,710 402,710 265,800 Other 60,000 18,498 90,000 70,000 120,000 Transfers 1,424,679 1,480,206 1,682,530 1,682,530 2,235,410 TIRZ Fund 2,967,235$ 1,949,194$ 2,210,240$ 2,192,460$ 2,671,210$
Other Expenses
TIRZ Fund (123-4-023)
9101Transfer to General Fund 30,679 30,206 32,530 32,530 35,410
Transfers
6010Principal Payments 385,000 380,000 380,000 380,000 255,000 6020Interest Payments 31,879 33,685 22,110 22,110 10,200
9165Transfer to TIRZ Cap Projects Fund1,394,000 1,450,000 1,650,000 1,650,000 2,200,000 Total 1,424,679 1,480,206 1,682,530 1,682,530 2,235,410
Debt Service
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Services
5630Consulting 4,240$ 36,400$ 35,000$ 37,220$ 50,000$ Total 4,240 36,400 35,000 37,220 50,000
6100Paying Agent Fees 34 94 100 100 100 6110 Arbitrage Rebate Calculation Fees 816 311 500 500 500 6200Bond Issuance Costs 21,082 6400Paid to Refunding Escrow Agent 1,039,505 Total 1,478,316 414,090 402,710 402,710 265,800
7630Façade Grants 60,000 18,498 90,000 70,000 120,000 Total 60,000 18,498 90,000 70,000 120,000
TIRZ Fund Expenditures2,967,235$ 1,949,194$ 2,210,240$ 2,192,460$ 2,671,210$
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Grand Total 265,200$ 255,000$ 10,200$ -$
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GrandAmortizationFundSummaryTotal-AllObligations
TIRZ
9/30/2022 255,000$ FY 2023 265,200 255,000 10,200
PaymentPrincipalInterest
PrincipalBalance
General Obligation Refunding Bonds, Series 2019
9/30/2022 255,000$ FY 2023 265,200 255,000 10,200 Total 265,200$ 255,000$ 10,200$ -$
PrincipalBalance
PaymentPrincipalInterestBonds.
Bond Amount $779,000
Interest Rate 3.0% - 4.0%
Date of Maturity 8/1/2023
Purpose
Date of Issue 12/5/2019
TIRZ Fund
Proceeds from the sale of the Bonds will be used for (i) refunding certain maturities of the City's outstanding obligations (specifically the Certificates of Obligation, Series 2013) to achieve a debt service savings, and (ii) paying the costs of issuing the
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Water & Sewer Fund Overview
Updated in 2022, a new utility rate structure becomes effective in FY 2023. The water base rate, or minimum bill, is now based upon meter size and includes 2,000 gallons of water flow. Two water volumetric rates have been established, with customers paying a fee for each 1,000 gallons above 2,000 gallons. The sewer base rate is the same regardless of meter size and includes 2,000 gallons of sewer flow. The sewer volumetric rate charged for consumption over 2,000 gallons is the same rate for all customer classes. For services provided outside of the city limits, all rates are 1.25 times the prevailing rate within the City of Belton. 40.76
Utility Rates
The Water & Sewer Fund is established to account for the City’s water distribution, sewer collection and sewer treatment operations. Being an enterprise fund, it is designed to be financed and operated in a manner like private businesses. The cost for providing these services to the public is to be recovered primarily through user charges. Capital improvements, such as water and sewer line upgrades, water distribution enhancements, and improvements to the wastewater treatment plant are often funded through Capital Project Funds which are not included in the annual operating budget. However, maintenance of utility infrastructure is provided by the Water & Sewer Fund.
Water Rates FY 2020 FY 2021 FY 2022 FY 2023 Base Rates by Meter Size 5/8 or 3/4-inch $ 17.00 $ 17.00 $ 17.00 $ 17.00 1-inch 17.00 17.00 17.00 25.25 1.5-inch 17.00 17.00 17.00
2-inch 17.00 17.00 17.00 59.37 3-inch 17.00 17.00 17.00 109.00 4-inch 17.00 17.00 17.00 164.84 6-inch 17.00 17.00 17.00 319.94 8-inch 17.00 17.00 17.00 506.06 10-inch 17.00 17.00 17.00 723.21 12-inch 17.00 17.00 17.00 2057.09 Volumetric Rates Domestic $ 3.70 $ 3.70 $ 3.70 $ 3.70 Sprinkler 3.70 3.70 3.70 4.12 Sewer Rates FY 2020 FY 2021 FY 2022 FY 2023 Base $ 14.00 $ 14.00 $ 14.00 $ 16.25 Volumetric 5.00 5.00 5.00 7.50 Water Source The City of Belton obtains its water from Belton Lake through a partnership with Bell County Water Control and Improvement District #1 (BCWCID), Brazos River Authority (BRA), and Center Texas Water Supply Corporation (CTWSC). Raw water is purchased from BCWCID and CTWSC. Election use and option water costs for FY 2023 are shown below. Type of Water Water Rights in Acre Feet Cost per Acre Foot Election Use Water BCWCID 3,310 $31.59 Option Water BCWCID 1,656 $15.98 System Water - BCWCID 1,000 $88.00 Option Water BRA 2,500 $14.47 Option Water – CTWSC 100 $13.91 Page 203
Reconciliation to GAAP:
Revenues 1 9,092,394 9,208,905 10,460,630 10,312,712 11,777,510 Expenses (8,549,302) (9,457,345) (10,614,980) (10,415,010) (12,137,280)
1Notes:Excludes Use of Prior Years' Fund Balance
Restricted Net Assets (GAAP) 34,220 69,380 69,380 69,380 69,380 Net Investment in Capital Assets (GAAP) 27,122,282 28,828,712 25,188,712 25,188,712 21,548,712
Actual ActualBudgetEstimatedProjected
Budget Basis:
Unrestricted Net Assets (GAAP) Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) Page 204
Ending Unrestricted Net Assets (Budget) 6,694,062$ 6,411,587$ 6,433,516$ 6,485,568$ 6,125,798$ Adjustment 2 (34,035) 176,279 Unrestricted Net Assets (GAAP) 6,660,027 6,587,866 6,433,516 6,485,568 6,125,798
Total Fund Balance (GAAP) 33,816,529$ 35,485,958$ 31,691,608$ 31,743,660$ 27,743,890$
Beginning Unrestricted Net Assets (GAAP) 6,150,970$ 6,660,027$ 6,587,866$ 6,587,866$ 6,485,568$
$ $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 2020 Actual 2021 Actual 2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30 Fund
Net Increase / (Decrease) in Net Assets 543,092 (248,440) (154,350) (102,298) (359,770)
Water & Sewer Fund Statement of Fund Balance Balance History
Fiscal Year Ending September 30 2020 2021 2022 2022 2023
Ending Unrestricted Net Assets (Budget) 6,694,062$ 6,411,587$ 6,433,516$ 6,485,568$ 6,125,798$
Minimum Unrestricted Net Assets3 3,742,384$ 3,927,271$ 4,185,725$ 4,185,725$ 5,133,138$ Unrestricted Net Assets in Excess of Minimum 2,917,643$ 2,660,595$ 2,247,791$ 2,299,843$ 992,660$
2 An adjustment is made to unrestricted net assets, if necessary, during the conversion from a budget basis to an accrual basis (GAAP). 3 City policy requires a minimum fund balance of three months of budgeted expenditures plus one year of debt service.
Utility Finance Division 480,828 598,157 2,185,990 2,270,992 2,705,650
Other Financing Sources 1,895 154,350 646,650
Water Revenue 5,244,147$ 5,173,213$ 6,014,130$ 5,739,009$ 5,543,620$ Sewer Revenue 3,289,304 3,457,342 3,829,650 3,782,831 5,255,500
Water & Sewer Fund Recap
Total Expenses 8,549,302 9,457,342 10,614,980 10,415,010 12,137,280
Other Fees 437,875 463,244 489,690 658,550 560,900
Net Income / (Loss) 543,092$ (248,437)$ -$ (102,298)$ -$
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Sewer-Collection Division 2,133,987 875,820 1,697,750 1,729,970 1,144,100
Other Costs Division 1,554,269 2,041,305
Revenues
Total Revenue 9,092,394 9,208,905 10,614,980 10,312,712 12,137,280
Miscellaneous Income 121,068 113,211 127,160 132,322 130,610
Water Division 2,793,204 3,927,737 3,628,690 3,679,281 3,517,550
Sewer-Lift Stations Division 829,668 1,156,722 1,394,400 1,472,490 3,177,090
FY 2020FY 2021FY 2022FY 2022FY ActualActualBudgetEstimatedBudget2023
Expenses
Utility Administration Division 757,346 857,601 1,708,150 1,262,277 1,592,890
FY
2019FY 2020FY 2021FY 2022FY 2022FY ActualActualActualBudgetEstimatedBudget2023
Water Revenue 4,725,361$ 5,244,147$ 5,173,213$ 6,014,130$ 5,739,009$ 5,543,620$ Sewer Revenue 3,155,709 3,289,304 3,457,342 3,829,650 3,782,831 5,255,500 Other Fees 508,941 437,875 463,244 489,690 658,550 560,900
Revenues
&
$ $2,000,000 $4,000,000 $6,000,000 $8,000,000
Miscellaneous Income 241,273 121,068 113,211 127,160 132,322 130,610 Other Financing Sources 1,895 154,350 646,650
2019 Actual2020 Actual2021 Actual2022 Budget2022 Estimate2023 Budget Water Revenue Sewer Revenue Other Fees Miscellaneous Income Other Financing Sources Page 206
Water Sewer Fund Revenue Trend
Total Revenue 8,631,284$ 9,092,394$ 9,208,905$ 10,614,980$ 10,312,712$ 12,137,280$ $10,000,000 $12,000,000 $14,000,000
Water
Revenues
46% Sewer Charges 43% Other
Water Charges 5,543,620$ 45.7% Sewer Charges 5,255,500 43.3% Other Fees 560,900 4.6% Miscellaneous Income 130,610 1.1% Other Financing Sources 646,650 5.3% 12,137,280$ 100.0%
5% Miscellaneous Income 1% Other
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Distribution of Water & Sewer Fund Revenue Charges Fees Financing Sources
5%
Total 121,068 113,211 127,160 132,322 130,610
Water & Sewer Fund Revenues9,092,394$ 9,208,905$ 10,614,980$ 10,312,712$ 12,137,280$
Account
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5500Water Revenue 5,227,038$ 5,151,909$ 5,997,100$ 5,721,009$ 5,523,970$ 5505Sale of Bulk Water 17,109 21,304 17,030 18,000 19,650 5510Sewer Revenue 3,289,304 3,457,342 3,829,650 3,782,831 5,255,500 5610Late Payment Fees 51,480 75,680 82,130 99,000 87,340 5620Reconnect Fees 14,450 12,315 21,150 10,000 11,160 5630New Service Fees 25,320 26,360 24,750 24,500 25,430 5640Transfer Fees 1,400 840 1,230 1,100 970 5650Taps & Connections 345,225 348,049 360,430 523,950 436,000
Charges for Service
8707Transfer from Drainage Fund 53,900 9999Use of Accumulated Reserves 154,350 359,770
6100Sale of City Property 13,201 11,500 6700Miscellaneous Income 36,084 19,403 44,920 31,962 25,680 6780Credit Card Fees 74,727 72,240 91,360 95,930 9100Interest Income 71,783 7,581 10,000 9,000 9,000
FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Total - 1,895 154,350 - 646,650
Water & Sewer Fund (202-3) Revenues
8178Transfer from Building Maintenance 8,460
Total 8,971,326 9,093,799 10,333,470 10,180,390 11,360,020
8257Transfer from CDBG Grant Fund 1,895
Miscellaneous Income
8161Transfer from ARPA Fund 28,280
Other Financing Sources
8101Transfer from General Fund 196,240
2022FY 2022FY
1 Utility Administration Division 757,346$ 857,601$ 1,708,150$ 1,262,277$ 1,592,890$ Utility Finance Division 480,828 598,157 2,185,990 2,270,992 2,705,650 Water Division 2,793,204 3,927,737 3,628,690 3,679,281 3,517,550
FY 2020FY 2021FY ActalActualBudgetEstimatedBudget2023
3 Other Costs Division 1,554,269 2,041,305
Utility Administration Division 13%
Utility Finance Division 22% Water Division 29%
Sewer Lift Stations Division 26%
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Water & Sewer Fund Division Summary
Sewer Collection Division 10%
Water and Sewer Fund 8,549,302$ 9,457,342$ 10,614,980$ 10,415,010$ 12,137,280$
FY 2023 Expenses by Division
Water and Sewer Fund
Sewer-Collection Division 2,133,987 875,820 1,697,750 1,729,970 1,144,100
2 Sewer-Lift Stations Division 829,668 1,156,722 1,394,400 1,472,490 3,177,090
1,761,897$ 1,912,712$ 2,089,620$ 2,021,761$ 1,974,120$ Supplies 91,714 121,192 123,070 133,688 163,700 Maintenance 226,175 172,962 182,350 250,050 234,050 Services 295,695 524,837 1,019,210 685,770 858,590 Debt Service 1,544,269 1,541,305 1,536,880 1,620,809 1,954,450
Description ActalActualBudgetEstimatedBudget
FY 2020FY 2021FY 2022FY 2022FY 2023
Water and Sewer Fund 8,549,302$ 9,457,342$ 10,614,980$ 10,415,010$ 12,137,280$
Personnel
Other Expenses 10,000 90,000 10,000 50,000 Water Purchases 1,097,618 1,488,154 1,500,700 1,511,514 1,637,480 Sewage Treatment 685,664 826,568 829,340 807,500 878,520 Capital Outlay 205,205 502,773 404,000 367,000 200,000 Transfers 2,631,065 2,366,839 2,839,810 3,006,918 4,186,370
Water & Sewer Fund Category Summary Personnel 16% Supplies 1% Maintenance 2% Services 7% Debt Service 16% Other Expenses Water0% Purchases 14% Sewage Treatment 7% Capital Outlay 2% Transfers 35% FY 2023 Expenses by Category Page 210
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3010Building 10,125 - - -3020HVAC 263 - - -3110Fire Hydrant 5,666 -3130Water System 33,252 103,991 84,000 110,000 139,700 3140Water Valve 2,246 3160Water Tank 21,461 698 3190Water Samples 7,392 7,654 12,000 8,800 12,000 3230Sewer Line 14,709 11,423 21,000 65,000 21,000 3240Lift Station 30,381 34,740 42,000 35,000 37,000 4020Equipment and Machinery 37,869 14,208 23,350 31,250 24,350 4030Vehicle 14,221 4160 Computer System Maintenance 47,966 4370Radio 624 248 Total 226,175 172,962 182,350 250,050 234,050
2010Office Supplies3,229 5,283 4,530 7,120 6,500 2030Chemical Supplies1,769 7,215 8,400 8,000 12,350 2070Janitorial Supplies1,718 - - -2090Tools and Other Supplies18,193 26,694 25,430 33,318 29,780 2220Fuel32,401 41,391 38,750 48,150 46,010
Name
ActualActualBudgetEstimatedBudget
Account FY 2020FY 2021FY 2022FY 2022FY 2023
1010 Administrative Salaries 1,319,103$ 1,400,030$ 1,540,920$ 1,491,640$ 1,404,490$ 1070Overtime Pay 16,933 43,062 20,900 29,400 29,520 1210TMRS 126,179 149,791 162,810 158,820 150,860 1220FICA 96,906 107,341 118,620 110,940 109,530
Total91,714 121,192 123,070 133,688 163,700
Maintenance
Total1,761,897 1,912,712 2,089,620 2,021,761 1,974,120
1230Employee Insurance183,429 192,242 224,090 212,300 254,340 1240Worker's Comp Insurance14,680 11,921 18,530 18,144 21,450 1250Unemployment Compensation4,667 8,325 3,750 517 3,930
Supplies
2400Clothing14,262 14,095 19,650 13,250 17,300 2500Small Equipment15,053 17,934 20,610 18,250 45,560 2600Postage5,089 8,580 5,700 5,600 6,200
Personnel
Water & Sewer Fund Line Item Expense Detail
NumberAccount
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5000Public Notices5,664 5,299 7,000 4,750 6,700 5010Marketing40 574 - - 600 5030Employment Opportunities338 193 - -5100Dues and Publications5,349 5,067 7,570 5,525 5,660 5110License & Certification2,916 2,821 5,300 2,910 5,230 5130Travel & Training5,045 11,283 17,070 11,625 17,150 5190Employee Testing1,024 88 1,000 -5340Building Maintenance Services- 69,252 66,940 66,940 82,080 5341Info Tech Services- 160,586 194,730 194,730 237,380 5500General Liability1,231 39,111 45,350 40,836 44,120 5510Errors and Omissions2,582 - - -5520Employee Bond534 - - -5540 Automobile 11,304 5550Mobile Equipment 1,745 5560Real Property 17,878 5600 Audit 12,144 10,862 10,950 10,944 11,220 5610Legal 4,025 1,000 1,000 5620Engineering 65,501 17,301 5630Consulting 32,127 24,260 446,450 105,450 209,000 5700Special Services 18,884 11,803 17,010 11,460 11,500 5730Bill Processing and Mailing 39,307 39,296 43,400 44,000 45,000 5731Payment Processing Fees 1,686 61,586 70,000 73,000 74,000 5760Collection Fees 969 557 900 700 900 5810Communication Services 15,219 5820Gas Service 1,726 2,420 2,240 3,610 6,390 5830Electric Service 48,457 62,478 82,300 109,290 100,660 Total 295,695 524,837 1,019,210 685,770 858,590
Services
7700Contingency 10,000 90,000 10,000 50,000 Total 10,000 - 90,000 10,000 50,000
Debt Service 6010Principal Payments 1,004,450 1,029,900 1,054,900 1,054,900 1,330,350 6020Interest Payments 535,054 506,648 477,080 561,109 621,200 6100Paying Agent Fees 848 848 900 800 900 6110Arbitrage Rebate Calculation Fees 3,917 3,909 4,000 4,000 2,000 Total 1,544,269 1,541,305 1,536,880 1,620,809 1,954,450
Other Expenses
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name LineWaterActualActualBudgetEstimatedBudget&SewerFundItemExpenseDetail
8100Buildings 6,390 19,993 159,000 102,000
9160Transfer to Grant Fund 4,527
9282Transfer to Water Meter Replacement205,099 205,099 205,100 205,100 275,100
Water & Sewer Fund Expenses8,549,302$ 9,457,342$ 10,614,980$ 10,415,010$ 12,137,280$ Page 213
Capital Outlay
8901Water Meter and Tap Materials 147,784 182,910 170,000 230,000 200,000
9279Transfer to Water and Sewer Equip126,740 209,507 135,510 135,510 135,710
8200Machinery and Equipment 30,018 232,770
9209Transfer to Water and Sewer Cap1,000,000 1,275,000 1,900,000 1,975,000 2,550,000
Sewage Treatment
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name LineWaterActualActualBudgetEstimatedBudget&SewerFundItemExpenseDetail
9101Transfer to General Fund 199,485 164,075 172,520 172,520 783,570
9281Transfer to 2016 CO's 700,000
Total1,097,618 1,488,154 1,500,700 1,511,514 1,637,480
Water Purchases
Total 205,205 502,773 404,000 367,000 200,000
Total 2,631,065 2,366,839 2,839,810 3,006,918 4,186,370
9199Transfer to General Fund 399,741 394,054 426,680 426,680 441,990
7330TBWWTP Operations614,327 738,793 744,340 742,500 813,520 7340TBWWTP and Main Lift Station71,337 87,775 85,000 65,000 65,000
Transfers
8951Lift Station 9,179 67,100
7200Election Use and Option Water234,529 238,236 247,610 259,194 261,220 7210Water Purchases - Debt Services- 375,154 377,330 378,060 405,500 7220Water Purchases - Treated Water847,336 859,011 860,000 858,500 955,000 7230Water System Fees15,753 15,753 15,760 15,760 15,760
8400Computer Equipment 11,834 75,000 35,000
Total685,664 826,568 829,340 807,500 878,520
9274Transfer to 2015 CO's - W/S 114,577 92,108
DIVISION MISSION AND DESCRIPTION
Office Manager 1.00 1.00 1.00 1.00
Action Item: Complete updates to the water and wastewater master plans
Utility Administration
Goal: Address infrastructure and capital equipment needs
Consulting expenses decrease after completion of the utility rate study and a reduction of costs on the master plan update
Capital outlay includes the acquisition of roll up doors for the wash bay
ACTUALBUDGETESTIMATEBUDGET
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Administrative Assistant 1.00 1.00 1.00 1.00
Total Employees (Full-Time Equivalents) 7.00 7.00 7.00 8.00
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Assistant Director of Public Works 1.00 - 1.00 Construction Inspector 1.00 1.00 1.00 1.00
Appropriations for contingencies are reduced to reflect historical usage
The mission of the Utility Administration division is to provide administrative functions, oversight, and support of water and sewer department operations. Responsibilities of the division include overseeing utility infrastructure projects; administering water and sewer regulatory programs; reviewing proposed development infrastructure for compliance with engineering standards; directing the water conservation program; and preserving existing utility assets.
Transfers to the General Fund reflect the reclassification of personnel expenditures to increase budget transparency
Percent of construction projects that were designed in-house 10%25% 0% 0%
Assistant Construction Inspector 1.00 1.00 1.00 1.00
Percent of construction projects completed under budget 85%100%75%75%
GIS Technician 1.00 1.00 1.00
Average daily water demand in gallons 3,300,000 3,300,000 3,500,000 3,600,000
FY 2021FY 2022FY 2022FY 2023
Goal: Facilitate projects that will provide stability and improved performance with existing utilities
PERSONNEL
Program Manager 1.00 1.00 1.00 1.00
Percent of days in compliance with TCEQ and EPA rules 100%100%100%100%
PERFORMANCE MEASURES
Goal: Work cooperatively with other agencies to maximize project success
Action Item: Complete construction on the North Belton water tank, Loop 121 pump upgrades, and 6th Avenue waterline
Average daily gallons of wastewater sent for treatment 1,660,000 1,900,000 1,900,000 2,000,000
Director of Public Works 1.00 1.00 1.00 1.00
Action Item: Establish partnerships with the Texas Department of Transportation and other agencies on pending projects
Strategic Plan priorities addressed below: Quality of Life, Economic Development, Connectivity
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
WORKLOAD MEASURES
Number of annual regulatory reports 10 10 10 10
Personnel
Total15,789 17,378 20,280 24,840 38,460 - - -- - -626 150 150 150 Total 23,417 626 150 150
Account FY 2020FY 2021FY 2022FY 2022FY 2023
1010Salaries and Wages 462595491,787$ 557,310$ 553,770$ 518,360$ 1070Overtime Pay 459 1,675 3,380 1,200 1,200 1210TMRS 42,877 51,206 57,690 57,620 54,650 1220FICA 32,974 36,407 42,030 40,090 39,660 1230Employee Insurance45,822 51,558 67,930 71,330 74,170 1240Workers' Comp. Insurance2,440 1,882 2,720 3,602 6,890 1250Unemployment Compensation1,121 2,184 1,030 210 1,080 Total 588,288 636,699 732,090 727,822 696,010
3020HVAC193
4030Vehicle1,0504160ComputerEquipment12,4604370Radio97
4020Machinery and Equipment1,060
Maintenance 3010Building8,557
150 Water & Sewer Fund - Utility Administration (202-4-201) Page 215
Supplies
2010Office Supplies1,481 1,212 2,100 4,000 4,000 2070Janitorial Supplies620 - - -2090Tools and Other Supplies2,979 4,697 3,600 4,500 4,650 2220Fuel3,310 4,722 3,890 6,640 6,310 2400Clothing992 1,298 1,490 1,400 2,540 2500Small Equipment3,231 1,878 5,400 5,000 17,160 2600Postage3,176 3,571 3,800 3,300 3,800
Number Account Name ActualActualBudgetEstimatedBudget
Capital Outlay
Other Expenses
Transfers to General Fund 374,360 9160Transfer to Grant Fund 605 9209Transfer to WS Capital Projects 75,000 9279Transfer to WS Equip 8,181 6,584 6,800 6,800 9,330 81,800 383,690
Water & Sewer Fund - Utility Administration (202-4-201)
9101Transfer
Total 8,181 7,189 6,800
Replacement
Number Account Name ActualActualBudgetEstimatedBudget
Utility Administration Expenses757,346$ 857,601$ 1,708,150$ 1,262,277$ 1,592,890$ Page 216
Account FY 2020FY 2021FY 2022FY 2022FY 2023
7700Contingency 90,000 10,000 50,000 Total - - 90,000 10,000 50,000
5000Public Notices2,439 3,017 4,000 3,400 4,000 5010Marketing40 - - -5100Dues and Publications4,353 4,037 4,790 4,500 4,550 5110License & Certification376 114 390 400 1,020 5130Travel and Training880 5,198 4,910 3,300 4,910 5190Employee Testing- 30 1,000 -5340Building Maintenance Services- 69,252 66,940 66,940 82,080 5341Info Tech Services- 62,784 90,830 90,830 111,420 5500General Liability246 4,970 5,760 5,005 5,410 5510Errors and Omission517 - - -5540 Automobile 1,241 5560Real Property 1,166 5610Legal 4,025 1,000 1,000 5620Engineering 61,821 13,270 5630Consulting 23,772 15,877 436,000 97,000 200,000 5700Special Services 346 420 5810Communication Services 3,547 5820Gas Service 187 255 250 400 3,290 5830Electric Service 5,227 6,859 8,540 8,890 6,900 Total 109,837 186,009 624,830 280,665 424,580
Services
8100Buildings 159,000 102,000 8200Machinery and Equipment 9,700 8400Computer Equipment 11,834 75,000 35,000 Total 11,834 9,700 234,000 137,000
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DIVISION MISSION AND DESCRIPTION
Goal: Provide exceptional customer service Action Item: Create an environment of positive, professional interaction and seek customer feedback
Debt service expenses increase due to the issuance of Certificates of Obligation, Series 2022
31,270 PERFORMANCE MEASURES Percentage of customer who pay bills electronically 27%35%32%35% Percentage of utility bills issued within one week of reads 75%100%85%95% Reconciliation of all cash transactions on a daily basis 95%95%95%100% PERSONNEL Senior Accountant 1.00 1.00 1.00 1.00 Customer Service Representative II 1.00 2.00 3.00 2.00 Customer Service Representative I 2.00 1.00 - 1.00 Total Employees (Full-Time Equivalents) 4.00 4.00 4.00 4.00 Page 218
Utility Finance
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
FY 2021FY 2022FY 2022FY 2023 MEASURES
Goal: Increase the amount of electronic billing and collection Action Item: Continue the campaign to educate customers on the benefits of automated payments
Information technology services expense reflects changes to the cost allocation schedule for FY 2023
Transfers to the General Fund reflect the reclassification of personnel expenditures to increase budget transparency
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Number of utility bills generated annually 92,560 93,000 95,670 10,450 Number of utility bills sent electronically 29,890 29,000 31,700 33,290 Number of utility bills paid electronically 24,860 38,000 29,780
Goal: Create a customer-friendly office environment while increasing office space for additional employees in the future Action Item: Renovate the building that accommodates finance, municipal court, and utility billing operations
The mission of the Utility Finance division is to provide timely billing and collection of City-provided water, sewer, refuse, and drainage services in a courteous and responsive manner. Duties include maintaining deposit, billing, and payment information for all utility customers; billing utility accounts on a two-cycle per month basis; processing requests for service connection and disconnection; and handling customer inquiries.
Strategic Plan priorities addressed below: Governance
WORKLOAD
ACTUALBUDGETESTIMATEBUDGET
4020Machinery and Equipment1,362 - - -4160Computer Equipment35,506 - - -Total36,868 - - - -
Personnel
Page 219
Utility Finance Expenses480,828$ 598,157$ 2,185,990$ 2,270,992$ 2,705,650$
1010Salaries and Wages 269,320$ 300,517$ 319,550$ 325,800$ 193,230$ 1210TMRS 25,693 30,758 33,550 34,230 20,330 1220FICA 19,223 21,652 24,450 23,430 14,790 1230Employee Insurance35,578 36,923 39,430 41,780 43,630 1240Workers' Comp. Insurance517 436 690 397 380 1250Unemployment Compensation745 1,602 670 52 540 Total 351,076 391,888 418,340 425,689 272,900
Maintenance
Debt Service 6010Principal
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Total
Transfers 9101Transfer to General Fund
Total
Water & Sewer Fund - Utility Finance (202-4-202)
Services
Supplies
5000Public Notices2,415 547 1,500 600 1,200 5010Marketing- 574 - - 600 5030Employment Opportunities 338 193 - -5130Travel and Training 280 1,500 1,000 5190Employee Testing 1,024 58 5341Info Tech Services 60,721 67,220 67,220 77,700 5500General Liability 197 2,324 2,690 1,970 2,130 5510Errors and Omission 413 5520Employee Bond 534 5560Real Property 1,072 5600 Audit 12,144 10,862 10,950 10,944 11,220 5630Consulting 8,355 8,383 10,450 8,450 9,000 5700Special Services 17,884 11,457 16,590 11,460 11,500 5730Bill Processing and Mailing 39,307 39,296 43,400 44,000 45,000 5731Payment Processing Fees 1,686 61,586 70,000 73,000 74,000 5760Collection Fees 969 557 900 700 900 5810Communication Services 1,112 87,730 196,558 225,200 218,344 234,250 Payments 1,054,900 1,054,900 1,330,350 477,080 561,109 621,200 - - 900 800 900 - - 4,000 4,000 2,000 - - 1,536,880 1,620,809 1,954,450 233,150 233,150
Total
6100Paying Agent Fees
2010Office Supplies1,261 2,715 1,670 2,300 2,500 2090Tools and Other Supplies264 180 500 800 500 2500Small Equipment1,716 1,807 1,500 750 5,500 2600Postage1,913 5,009 1,900 2,300 2,400 Total5,154 9,711 5,570 6,150 10,900
6110 Arbitrage Rebate Calculation Fees
6020Interest Payments
Action Item: Plan and oversee construction of new or replacement waterlines to extend and maintain reliable water service
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
One Assistant Director of Public Works position has been transferred to the Utility Administration division
DIVISION MISSION AND DESCRIPTION
Water
Strategic Plan priorities addressed below: Governance, Quality of Life
PERSONNEL
FY 2021FY 2022FY 2022FY 2023
Goal: Maintain “superior” water system status with the Texas Commission on Environmental Quality
Number of water main repairs 22 20 20 20 Number of service line repairs 48 65 45 55
Goal: Provide reliable, quality water of sufficient quantity and pressure to all customers
Assistant Director of Public Works 1.00 1.00 1.00Water/Wastewater Supervisor 1.00 1.00 1.00 1.00
Senior Maintenance Technician 1.00 1.00 1.00 1.00 Environmental Compliance Technician 1.00 1.00 1.00 1.00
Debt service for purchased water increases to pay the City’s portion of bond obligations issued by BCWCID #1
100%100%100%100%
Miles of water mains maintained 166 169 169 169
WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET
Action Item: Monitor water quality and pressures each day, flushing water lines and repairing leaks as necessary
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Transfers for capital projects decline with the reduction of cash-funded capital projects in FY 2023
Maintenance Technician I 5.00 5.00 5.00 5.00
PERFORMANCE MEASURES
Senior Meter Reader 1.00 1.00 1.00 1.00 Meter Reader I 1.00 1.00 1.00 1.00
Page 220
Total Employees (Full-Time Equivalents) 12.00 12.00 12.00 11.00
The mission of the Water division is to provide a safe and adequate water distribution system that meets or exceeds the standards for a “superior” water system for the domestic, industrial and fire protection needs of customers in a manner than conserves and best uses crucial water resources. The responsibilities of this division include maintaining the water distribution system; making service taps and installing new services; constructing new and replacement water mains and service lines; and timely repairing water leaks.
Action Item: Perform daily, weekly, and quarterly water testing, achieving satisfactory results
100%100%100%100%
8%10% 8%10%
Goal: Address infrastructure needs
Percent of unaccounted water loss Percent of days in compliance with quality standards
Treated water expense increases as the commodity price and volume of consumption escalates
Maintenance Technician II 1.00 1.00 1.00 1.00
Response to water main breaks within twenty minutes
Personnel
2010Office Supplies 358 980 560 620
2030Chemical Supplies 1,593 1,4381,3001,5001,750 2070Janitorial Supplies 868
Page 221
3010Building 1,568 - - -3020HVAC 70
Water & Sewer Fund - Water (202-4-210)
3110Fire Hydrant 5,666
Total 508,180 537,798 582,540 522,906 653,350
1010Salaries and Wages 364,567$ 371,365$ 413,350$ 375,000$ 460,860$ 1070Overtime Pay 11,130 24,317 10,200 14,000 14,000 1210TMRS 35,873 41,231 44,470 40,370 49,950 1220FICA 28,147 30,289 32,400 28,790 36,330 1230Employee Insurance58,345 61,286 70,450 54,400 80,830 1240Workers' Comp. Insurance8,249 6,584 10,410 10,161 9,890 1250Unemployment Compensation1,869 2,7261,260 1851,490
Supplies
3140Water Valve 2,246 3160Water Tank 21,461 698 3190Water Samples 7,392 7,654 12,000 8,800 12,000 4020Machinery and Equipment 18,892 5,792 10,000 22,000 11,000 4030Vehicle 6,458 4370Radio 83
FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
2090Tools and Other Supplies 10,051 14,942 12,180 16,738 15,030 2220Fuel 17,684 20,680 20,510 23,650 22,000 2400Clothing 8,435 7,915 11,670 8,000 9,070
Maintenance
3130Water System 33,252 103,991 84,000 110,000 139,700
Total 47,452 55,398 59,930 63,008 70,750
Account
Total 97,005 118,218 106,000 140,800 162,700
2500Small Equipment 8,463 9,443 13,710 12,500 22,900
Water & Sewer Fund - Water (202-4-210)
Water Expenses2,793,204$ 3,927,737$ 3,628,690$ 3,679,281$ 3,517,550$ Page 222
9101Transfer to General Fund 122,456 82,037 86,260 86,260 88,030 9160Transfer to Grant Fund 2,362 9199Transfer to General Fund 245,385 236,268 262,210 262,210 264,660 9209Transfer to Water and Sewer Cap 200,000 675,000 510,000 510,000 9279Transfer to Water and Sewer Equip 49,676 53,306 54,910 54,910 63,630 9282Transfer to Water Meter Replacement205,099 205,099 205,100 205,100 275,100 Total 822,616 1,254,072 1,118,480 1,118,480 691,420
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
5000Public Notices810 1,735 1,500 750 1,500 5100Dues and Publications771 705 2,400 650 650 5110License & Certification1,686 1,673 3,450 1,500 2,750 5130Travel and Training2,510 3,633 7,340 5,500 7,940 5341Info Tech Services- 15,892 20,960 20,960 33,590 5500General Liability542 18,131 21,030 19,603 21,180 5510Errors and Omission1,136 - - -5540 Automobile 4,409 5550Mobile Equipment 1,503 5560Real Property 10,152 5620Engineering 4,031 5810Communication Services 3,789 5820Gas Service 70 140 120 110 5830Electric Service 23,069 27,496 34,240 43,500 34,240 Total 50,447 73,436 91,040 92,573 101,850
Services
Capital Outlay
8100Buildings 6,390 8200Machinery and Equipment 15,712 217,751 8901Water Meter and Tap Materials 147,784 182,910 170,000 230,000 200,000 Total 169,886 400,661 170,000 230,000 200,000
Water Purchases
7200Election Use and Option Water 234,529 238,236 247,610 259,194 261,220 7210Water Purchases - Debt Service 375,154 377,330 378,060 405,500 7220Water Purchases - Treated Water 847,336 859,011 860,000 858,500 955,000 7230Water System Fees 15,753 15,753 15,760 15,760 15,760 Total 1,097,618 1,488,154 1,500,700 1,511,514 1,637,480
Transfers
Page 223
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Sewer - Collection
Transfers for capital projects decline with the reduction of cash-funded capital projects in FY 2023
Action Item: Review all non-residential development plans and monitor cleaning and maintenance of grease traps
Strategic Plan categories addressed below: Governance, Quality of Life
DIVISION MISSION AND DESCRIPTION
Goal: Prepare for future growth and additional demand for services
Action Item: Monitor system demand and complete the wastewater master plan
Number of requests due to sewer blockage 45 50 70 70 Number of sewer taps made 453 400 425 425 of sewer system washed annually of days in compliance with quality standards of grease traps inspected annually
FY 2021FY 2022FY 2022FY 2023 MEASURES
Goal: Provide reliable operation of sewer service
PERFORMANCE MEASURES Percent
Action Item: Address known problem sewer areas and repair or replace existing lines as necessary
WORKLOAD
Miles of sanitary sewer lines maintained 126 127 127 129
ACTUALBUDGETESTIMATEBUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
100%100%100%100% Percent
100%100%100%100% PERSONNEL Senior Maintenance Technician 1.00 1.00 1.00 1.00 Maintenance Technician II 2.00 2.00 1.00 1.00 Maintenance Technician I 2.00 2.00 3.00 3.00 Total Employees (Full-Time Equivalents) 5.00 5.00 5.00 5.00 Page 224
The Sewer-Collection division strives to provide an efficient sewage system to protect the public health, safety, and water quality of the community. The responsibilities of this division include maintaining the sewer collection system; making service taps and installing new service; and timely replacing deteriorated sections of mains and service lines.
Chemical expenses increase due to rising prices for grease emulsifiers
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
15%15%15%15% Percent
Goal: Continue enforcement of the City’s fats, oils, and grease ordinance
1010Salaries and Wages 181,536$ 194,278$ 206,430$ 192,300$ 184,100$ 1070Overtime Pay 4,971 15,404 6,000 13,000 13,000 1210TMRS 17,790 21,931 22,310 21,800 20,740 1220FICA 14,019 16,172 16,250 15,630 15,080 1230Employee Insurance35,882 34,393 38,240 35,180 44,150 1240Workers' Comp. Insurance2,852 2,523 3,930 3,320 3,390 1250Unemployment Compensation788 1,561 670 60 680 Total 257,838 286,262 293,830 281,290 281,140
8200Machinery
Transfers 9101Transfer
Grant Fund
3230Sewer Line14,709 11,423 21,000 65,000 21,000 4020Machinery and Equipment13,328 3,556 6,500 5,600 6,500 4030Vehicle3,323 - - -4370Radio419 82 -
9199Transfer to General Fund 154,356
W/S
9279Transfer to Water and Sewer Equip
Capital Outlay 8100Buildings
Total20,403 32,521 29,630 32,410 35,400
5100Dues and Publications 150 250 300 300 380 5110License & Certification 779 923 1,350 900 1,350 5130Travel and Training 1,354 2,060 2,470 2,000 2,470 5341Info Tech Services 21,189 15,720 15,720 14,670 5500General Liability 197 5,452 6,320 6,120 6,610 5510Errors and Omission 413 5540 Automobile 4,739 5550Mobile Equipment 242 5560Real Property 303 5620Engineering 3,680 Services 1,156 13,013 29,874 26,160 25,040 25,480 19,993 and Equipment 14,306 5,319 14,306 25,312 - -to 82,038 86,260 86,260 88,030 to 1,109 157,786 164,470 164,470 177,330 800,000 100,000 1,000,000 1,000,000 450,000 65,263 145,857 69,900 69,900 59,220 2016 CO's - 700,000 - (202-4-221)
Total
Supplies
Maintenance
2010Office Supplies129 376 200 2002030Chemical Supplies176 4,402 4,400 4,200 7,900 2070Janitorial Supplies230 - - -2090Tools and Other Supplies4,545 6,222 7,400 9,780 7,850 2220Fuel9,517 13,643 12,060 15,230 15,000 2400Clothing4,238 4,122 5,570 3,000 4,650 2500Small Equipment1,568 3,756 - - -
Total 31,779 15,061 27,500 70,600 27,500
Services
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
General Fund 77,029
9160Transfer
Personnel
9209Transfer to Water and Sewer Cap
9281Transfer to
Total 1,796,648 486,790 1,320,630 1,320,630 774,580 Sewer - Collection Expenses2,133,987$ 875,820$ 1,697,750$ 1,729,970$ 1,144,100$ Water & Sewer Fund
Sewer - Collection
Page 225
5810Communication
Total
The mission of the Sewer-Lift Stations division is to provide for the operation and maintenance of the lift stations that are a vital element of the sewer collection system. The responsibilities of this division include maintaining seventeen lift stations; inspecting and monitoring the operational status of the lift stations; and ensuring that all stations receive proper preventive maintenance.
Action Item: Reduce costs by offloading lift stations to gravity sewer when possible
1.00
100%100%100%100%
1.00 Page 226
DIVISION MISSION AND DESCRIPTION
Goal: Provide for a balanced fee schedule by evaluating costs to operate lift stations
Lift Station Mechanic 1.00 1.00 Employees (Full-Time Equivalents) 1.00 1.00
100%100%100%100% Percent
WORKLOAD
Strategic Plan categories addressed below: Governance, Quality of Life
ACTUALBUDGETESTIMATEBUDGET
Percent of lift station generators cleaned annually of days in compliance with quality standards of days without an overflow
PERFORMANCE
Number of lift stations 17 17 17 18
Goal: Address infrastructure needs by eliminating lift stations and avoiding future lift stations
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Treatment plant operations expense increases as maintenance costs and treatment volumes grow
Electric service expenses reflect the reclassification of charges from other accounts
Sewer – Lift Stations
Number of lift stations with SCADA 14 14 14 15
Number of lift stations with generators 8 12 8 12
100%100%100%100% Percent
Transfers for capital projects increase to set aside cash for significant utility projects
1.00
FY 2021FY 2022FY 2022FY 2023 MEASURES
Goal: Provide reliable operation of sewer service Action Item: Inspect and test all lift stations weekly, including generators
1.00 Total
PERSONNEL
MEASURES
Action Item: Install emergency generators at critical lift stations
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Sewer - Lift Stations Expenses829,668$ 1,156,722$ 1,394,400$ 1,472,490$ 3,177,090$ Water & Sewer Fund - Sewer - Lift Stations (202-4-222) Page 227
3240Lift Station 30,381 34,740 42,000 35,000 37,000 4020Machinery and Equipment 3,227 4,234 6,700 3,500 6,700 4030Vehicle 3,390 4370Radio 108 83
8951Lift
Transfers to Grant Fund 451 to Water and Sewer Cap 390,000 390,000 2,100,000 to 2015 CO's - W/S 114,577 92,108 to Water and Sewer Equip 3,620 3,760 3,900 3,9003,530 3,620 118,788 393,900 486,008 2,103,530
Personnel
Maintenance
Services
Supplies
2030Chemical Supplies 1,375 2,700 2,300 2,700 2090Tools and Other Supplies 354 653 1,750 1,500 1,750 2220Fuel 1,890 2,3462,290 2,630 2,700 2400Clothing 597 760 920 850 1,040 2500Small Equipment 75 1,050 Total 2,916 6,184 7,660 7,280 8,190
5100Dues and Publications 75 75 80 75 80 5110License & Certification 75 111 110 110 110 5130Travel and Training 21 392 850 825 830 5500General Liability 49 8,234 9,550 8,138 8,790 5510Errors and Omission 103 5540 Automobile 915 5560Real Property 5,185 5700Special Services 1,000 5810Communication Services 5,615 5820Gas Service 1,469 2,025 1,870 3,100 3,100 5830Electric Service 20,161 28,123 39,520 56,900 59,520 Total 34,668 38,960 51,980 69,148 72,430
9279Transfer
1010 Administrative Salaries 41,085$ 42,083$ 44,280$ 44,770$ 47,940$ 1070Overtime Pay 373 1,666 1,320 1,200 1,320 1210TMRS 3,946 4,665 4,790 4,800 5,190 1220FICA 2,543 2,821 3,490 3,000 3,670 1230Employee Insurance7,802 8,082 8,040 9,610 11,560 1240Workers' Comp. Insurance622 496 780 664 900 1250Unemployment Compensation 144 252 120 10 140 Total 56,515 60,065 62,820 64,054 70,720
Total 37,106 39,057 48,700 38,500 43,700
9209Transfer
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Total
9160Transfer
Total
9274Transfer
7330TBWWTP Operations 614,327 738,793 744,340 742,500 813,520 7340TBWWTP and Main Lift Station 71,337 87,775 85,000 65,000 65,000 Total 685,664 826,568 829,340 807,500 878,520
Capital Outlay Station 9,179 67,100 9,179 67,100
Sewage Treatment
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Goal: N/A
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Action Item: N/A
DIVISION MISSION AND DESCRIPTION
PERFORMANCE MEASURES
Page 228
Goal: N/A
Strategic Plan categories addressed below: N/A
Water & Sewer - Other Costs
The Water & Sewer Other Costs division contains funding for several non-departmental items, including debt payments, capital transfers, and funding for contingencies that may occur during the fiscal year. The division also accounts for anticipated pay adjustments for employees. Because this division performs no activity, the various goals, measures, and personnel are not listed. The expenses previously reported here have been transferred into other divisions beginning in FY 2022.
Action Item: N/A
N/A
Action Item: N/A
Goal: N/A
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Other Expenses
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
9209Transfer to Water & Sewer Capital 500,000 Total - 500,000
Water & Sewer Fund - Other Costs (202-4-230)
Page 229
Debt Service
6010Principal Payments 1,004,450$ 1,029,900$ $ $ $ 6020Interest Payments 535,054 506,648 6100Paying Agent Fees 848 848 6110 Arbitrage Rebate Calculation Fees 3,917 3,909 Total 1,544,269 1,541,305 - - -
Transfers
7700Contingency 10,000 Total 10,000 - - - -
Other Costs Expenses1,554,269$ 2,041,305$ -$ -$ -$
Water & Sewer Fund
9/30/2022 21,744,300$
FY 2025 1,952,275 1,406,250 546,025 17,641,900
FY 2034 1,651,958 1,495,000 156,958 4,785,000
FY 2039 401,558 370,000 31,558 1,150,000
FY 2031 1,645,208 1,365,000 280,208 9,135,000
PrincipalBalance
PaymentPrincipalInterest
FY 2037 400,858 355,000 45,858 1,880,000
FY 2032 1,646,158 1,410,000 236,158 7,725,000
Amortization Summary
FY 2023 1,951,540 1,330,350 621,190 20,413,950
FY 2024 1,949,968 1,365,800 584,168 19,048,150
FY 2026 1,953,264 1,446,700 506,564 16,195,200
FY 2030 1,647,908 1,325,000 322,908 10,500,000
FY 2033 1,642,058 1,445,000 197,058 6,280,000
FY 2035 1,650,458 1,535,000 115,458 3,250,000
FY 2038 398,758 360,000 38,758 1,520,000
FY 2042 398,385 390,000 8,385 -
FY 2041 401,470 385,000 16,470 390,000
Grand Total26,790,018$ 21,744,300$ 5,045,718$ $
FY 2027 1,948,724 1,487,150 461,574 14,708,050
Grand Total - All Obligations
FY 2028 2,013,205 1,598,050 415,155 13,110,000
FY 2036 1,087,808 1,015,000 72,808 2,235,000
FY 2040 399,158 375,000 24,158 775,000
Page 230
FY 2029 1,649,308 1,285,000 364,308 11,825,000
PrincipalBalance
FY 2028 13,597 13,050 547
FY 2026 13,246 11,700 1,546 25,200
Certificates of Obligation, Series 2008
Date of Issue 8/1/2008
Proceeds from the sale of the Series 2008 Certificates will be used for (i) constructing, improving, extending and upgrading City streets, bridges, sidewalks, intersections and other traffic improvements; (ii) constructing, improving and extending the City's waterworks and sewer system; and (iii) the payment of professional services in connection
PaymentPrincipalInteresttherewith.
Date of Maturity 8/1/2028
Bond Amount $180,000
FY 2025 13,267 11,250 2,017 36,900
FY 2023 13,254 10,350 2,904 58,950
9/30/2022 69,300$
FY 2027 13,206 12,150 1,056 13,050
Water & Sewer Fund
Interest Rate 4.19%
Purpose
Total 79,840$ 69,300$ 10,540$ -$
FY 2024 13,270 10,800 2,470 48,150
Page 231
FY 2023 563,800 395,000 168,800 5,635,000
FY 2035 566,500 550,000 16,500 -
Page 232
Bond Amount $8,595,000
FY 2034 567,550 535,000 32,550 550,000
Purpose Proceeds from the sale of the Certificates will be used for (i) constructing, improving, extending, expanding, upgrading and/or developing City streets, bridges, sidewalks, intersections and other traffic improvement projects, any related drainage improvements (ii) constructing, improving, and/or extending the City's waterworks and sewer system; and (iii) the payment of professional services in connection
FY 2031 562,550 485,000 77,550 2,100,000
Interest Rate 2.0% - 3.0%
PrincipalBalance
Water & Sewer Fund
FY 2033 563,000 515,000 48,000 1,085,000
9/30/2022 6,030,000$
FY 2029 565,600 460,000 105,600 3,060,000
Date of Maturity 8/1/2035
Total 7,343,050$ 6,030,000$ 1,313,050$ -$
Certificates of Obligation, Series 2015
FY 2032 563,000 500,000 63,000 1,600,000
FY 2024 565,900 405,000 160,900 5,230,000
FY 2026 564,600 420,000 144,600 4,400,000
FY 2025 562,800 410,000 152,800 4,820,000
Date of Issue 4/1/2015
PaymentPrincipalInteresttherewith.
FY 2027 567,000 435,000 132,000 3,965,000
FY 2028 563,950 445,000 118,950 3,520,000
FY 2030 566,800 475,000 91,800 2,585,000
Bond Amount $9,585,000
FY 2027 854,750 665,000 189,750 5,660,000
FY 2028 1,034,800 865,000 169,800 4,795,000
FY 2031 681,000 570,000 111,000 3,130,000
Total 10,787,600$ 8,810,000$ 1,977,600$ -$
9/30/2022 8,810,000$
Purpose
PaymentPrincipalInteresttherewith.
FY 2035 684,300 645,000 39,300 665,000
Page 233
Interest Rate 3.00%
Proceeds from the sale of the Certificates will be used for (i) constructing, improving and/or extending the City's water and sewer system, including construction of a North Belton water tank and South Belton sewer extension, including the acquisition of any necessary easements of land and (ii) the payment of professional services in connection
Water & Sewer Fund
PrincipalBalance
FY 2025 858,150 630,000 228,150 6,975,000
FY 2029 683,850 540,000 143,850 4,255,000
Date of Issue 12/1/2016
Date of Maturity 8/1/2036
FY 2030 682,650 555,000 127,650 3,700,000
FY 2026 859,250 650,000 209,250 6,325,000
FY 2032 683,900 590,000 93,900 2,540,000
Certificates of Obligation, Series 2016
FY 2033 681,200 605,000 76,200 1,935,000
FY 2034 683,050 625,000 58,050 1,310,000
FY 2036 684,950 665,000 19,950 -
FY 2024 856,450 610,000 246,450 7,605,000
FY 2023 859,300 595,000 264,300 8,215,000
Interest Rate 1.05% - 2.10% Date of Maturity 8/1/2027
Date of Issue 5/31/2017
Total 572,238$ 540,000$ 32,238$ -$
PaymentPrincipalInterestBonds.
9/30/2022 540,000$
PrincipalBalance
FY 2023 115,328 105,000 10,328 435,000
Page 234
FY 2026 114,510 110,000 4,510 110,000
FY 2027 112,310 110,000 2,310 -
FY 2025 116,600 110,000 6,600 220,000
Purpose Proceeds from the sale of the Bonds will be used for (i) refunding certain maturities of the City's outstanding obligations (specifically the Certificates of Obligation, Series 2007) to achieve a debt service savings, and (ii) paying the costs of issuing the
General Obligation Refunding Bonds, Series 2017
FY 2024 113,490 105,000 8,490 330,000
Water & Sewer Fund
Bond Amount $1,350,000
9/30/2022 6,295,000$
FY 2027 401,458 265,000 136,458 5,070,000
FY 2026 401,658 255,000 146,658 5,335,000
FY 2037 400,858 355,000 45,858 1,880,000
FY 2036 402,858 350,000 52,858 2,235,000
FY 2028 400,858 275,000 125,858 4,795,000
FY 2024 400,858 235,000 165,858 5,835,000
FY 2039 401,558 370,000 31,558 1,150,000
FY 2040 399,158 375,000 24,158 775,000
Page 235
Certificates of Obligation, Series 2022
Bond Amount $6,295,000
Interest Rate 2.00% - 4.00%
PaymentPrincipalInterest
FY 2032 399,258 320,000 79,258 3,585,000
Purpose Proceeds from the sale of the Certificates will be used for (i) constructing, improving and/or extending the City's water and sewer system, including construction of a North Belton elevated storage tank, McFarland Estates water and sewer improvements, Sixth Avenue water line replacement, and Loop 121 pump replacements, including any associated street and sidewalk improvements, including the acquisition of any necessary easements of land and (ii) the payment of professional services in connection therewith.
Water & Sewer Fund
PrincipalBalance
FY 2042 398,385 390,000 8,385 -
FY 2041 401,470 385,000 16,470 390,000
Total 8,007,290$ 6,295,000$ 1,712,290$ -$
FY 2029 399,858 285,000 114,858 4,510,000
FY 2038 398,758 360,000 38,758 1,520,000
FY 2033 397,858 325,000 72,858 3,260,000
FY 2025 401,458 245,000 156,458 5,590,000
FY 2030 398,458 295,000 103,458 4,215,000
FY 2035 399,658 340,000 59,658 2,585,000
FY 2031 401,658 310,000 91,658 3,905,000
FY 2023 399,858 225,000 174,858 6,070,000
Date of Issue 2/8/2022
Date of Maturity 8/1/2042
FY 2034 401,358 335,000 66,358 2,925,000
Total Revenue11,777,510 12,644,321 13,581,787 14,595,752 15,692,550
Personnel1,974,120 2,242,567 2,467,121 2,615,149 2,772,057
Assumptions based upon historical trends $4,500,000 $5,500,000 $6,500,000 $7,500,000 $8,500,000 $9,500,000 $10,500,000 FY 2023FY 2024FY 2025FY 2026FY 2027 Forecasted Ending Fund Balance Page 236
Beginning Fund Balance $ 6,485,568 $ 6,125,798 $ 7,355,061 $ 8,651,861 $ 9,486,107
Water Revenue5,543,620 6,042,546 6,586,375 7,179,149 7,825,272 Sewer Revenue5,255,500 5,623,385 6,017,022 6,438,213 6,888,888
Less: Debt Service1,954,450$ 2,615,883$ 2,771,166$ 2,974,505$ 2,969,965$
Transfers4,186,370 1,103,364 1,183,586 1,210,519 1,287,150
Debt Service 1,954,450 2,615,883 2,771,166 2,974,505 2,969,965
Water & Sewer Fund Long-Term Forecast
Forecasted Fund Balance in Excess of Minimum $ 1,139,927 $ 1,885,413 $ 2,809,449 $ 3,071,225 $ 3,260,145
Fund Balance Impact (359,770) 1,229,263 1,296,800 834,245 533,713
Water revenue growth9.0%Personnel cost growth6.0% Sewer revenue growth7.0%Other expenditure growth6.0% Other revenue growth0.0%Transfers, Debt and CapitalAs Needed
Capital200,000 937,500 812,500 1,312,500 2,000,000
Other Revenues978,390 978,390 978,390 978,390 978,390
Ending Fund Balance $ 6,125,798 $ 7,355,061 $ 8,651,861 $ 9,486,107 $ 10,019,820
Less: 3-Month Minimum Balance3,031,421$ 2,853,765$ 3,071,247$ 3,440,377$ 3,789,709$
FY 2023FY 2024FY 2025FY 2026FY 2027
Total Expenditures12,137,280 11,415,058 12,284,986 13,761,507 15,158,837
Other Expenditures3,822,340 4,515,743 5,050,613 5,648,835 6,129,665
Budget Basis:
3
Total Fund Balance (GAAP) 4,408,729$ 4,604,704$ 4,314,924$ 4,332,538$ 4,035,538$
2
Revenues 1 520,261 531,566 580,400 557,112 582,100 Expenses (499,556) (484,169) (573,180) (532,278) (582,100) Net Increase / (Decrease) in Net Assets 20,705 47,397 7,220 24,834
Minimum Unrestricted Net Assets3 167,975$ 158,188$ 167,905$ 167,905$ 171,400$ Unrestricted Net Assets in Excess of Minimum 88,841$ 159,049$ 156,552$ 174,166$ 170,671$ Use of Prior Years' Fund Balance An adjustment is made to unrestricted net assets, if necessary, during the conversion from a budget basis to an accrual basis (GAAP). City policy requires a minimum fund balance of three months of budgeted expenditures plus one year of debt service.
Beginning Unrestricted Net Assets (GAAP) 213,750$ 256,816$ 317,237$ 317,237$ 342,071$
Ending Unrestricted Net Assets (Budget) 234,455$ 304,213$ 324,457$ 342,071$ 342,071$ Adjustment 2 22,361 13,024 - -Unrestricted Net Assets (GAAP) 256,816 317,237 324,457 342,071 342,071
Ending Unrestricted Net Assets (Budget) 234,455$ 304,213$ 324,457$ 342,071$ 342,071$
Fiscal Year Ending September 30 2020 2021 2022 2022 2023
Actual ActualBudgetEstimatedProjected
The Drainage Fund is an enterprise fund that is used to account for all costs related to stormwater management. These activities are financed through a drainage fee charged to residents. In November 2007, City Council declared by ordinance that drainage was a utility of the City. The storm drainage fees became effective in February 2008.
Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) 4,151,913 4,287,467 3,990,467 3,990,467 3,693,467
Drainage Fund Overview / Statement of Fund Balance $‐ $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 $5,000,000 2020 Actual2021 Actual2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30 Fund Balance History Unrestricted Net Assets (GAAP) Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) Page 237
1Notes:Excludes
Reconciliation to GAAP:
Drainage Fund Revenue Trend FY 2019FY 2020FY 2021FY 2022FY 2022FY ActualActualActualBudgetEstimatedBudget2023 Revenues Storm Drainage Fee 492,639$ 517,462$ 531,251$ 580,000$ 556,620$ 579,000$ Miscellaneous Income 5,780 2,799 315 400 492 3,100 Total Revenue 498,419$ 520,261$ 531,566$ 580,400$ 557,112$ 582,100$ $440,000 $460,000 $480,000 $500,000 $520,000 $540,000 $560,000 $580,000 $600,000 2019 Actual2020 Actual2021 Actual2022 Budget2022 Estimate2023 Budget Storm Drainage Fee Miscellaneous Income Other Financing Sources Page 238
Total - - - - 2,500
Charges for Service
8161Transfer from ARPA Fund 2,500
9100Interest Income 2,799 315 400 492 600 Total 2,799 315 400 492 600
Drainage Fund Revenues520,261$ 531,566$ 580,400$ 557,112$ 582,100$
Miscellaneous Income
Drainage Fund Revenues(707-3)
Other Financial Sources
5700Storm Drainage Fee 517,462$ 531,251$ 580,000$ 556,620$ 579,000$ Total 517,462 531,251 580,000 556,620 579,000
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Page 239
Drainage Fund
FY
$ Drainage Fund Category Summary Personnel 35% Supplies 3% Maintenance 9% Services 7% Debt 4% Transfers 42% FY 2023 Expenses by Category Page 240
2020FY 2021FY 2022FY 2022FY 2023 Description ActalActualBudgetEstimatedBudget
Personnel 207,893$ 235,704$ 268,990$ 251,515$ 201,880$ Supplies 13,351 15,986 15,630 16,940 17,120 Maintenance 32,784 13,041 46,260 30,760 54,360 Services 3,878 15,295 30,090 21,185 37,560 Debt 25,620 25,708 25,030 25,030 25,130 Capital Outlay 8,000 7,668 Transfers 216,030 178,435 179,180 179,180 246,050 499,556$ 484,169$ 573,180$ 532,278$ 582,100
Page 241
Goal: Ensure functionality and capacity of City-owned drainage facilities
Percent of streets swept annually of days in compliance with quality standards of City-owned detention ponds maintained annually
Goal: Reduce stormwater pollutants and improve curb appearance
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
FY 2021FY 2022FY 2022FY
100%100%100%100% PERSONNEL Senior Maintenance Technician 1.00 1.00 1.00 1.00 Maintenance Technician I 3.00 3.00 3.00 3.00 Total Employees (Full-Time Equivalents) 4.00 4.00 4.00 4.00 Page 242
The mission of the Drainage division is to provide and maintain a stormwater management system that conveys stormwater in a safe manner. The responsibilities of this division include constructing and maintaining drainage infrastructure; addressing a hierarchy of storm drainage priorities; maintaining the stormwater master plan; and sweeping the City to aid in the protection of water quality.
Action Item: Identify, clean, and proactively mitigate pollutants in drainage channels
Flood warning expenses increase to replace the Roy Reynolds and IH-14 Service Road sensors
Drainage
Action Item: Mow, inspect, and clean all drainage facilities at least quarterly
Action Item: Sweep all City streets at least once per year and downtown areas ahead of scheduled events
Number of city-owned and maintained detention ponds 18 18 18 18
Number of hours spent maintaining ponds and channels 3,100 3,200 3,100 3,200 Cubic yards of materials collected by street sweeper 2,400 2,500 2,400 2,400
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
MEASURES
Strategic Plan categories addressed below: Governance, Quality of Life
100%100%100%100% Percent
DIVISION MISSION AND DESCRIPTION
100%100%100%100% Percent
Goal: Minimize illicit discharges in stormwater runoff
Transfers for capital projects declines due to a reduction in available funding in FY 2023
PERFORMANCE
1010Salaries and Wages 152,398$ 178,647$ 185,650$ 182,400$ 136,350$ 1070Overtime Pay 412 920 7,210 1,000 1,000 1210TMRS 14,555 17,393 20,250 19,000 14,450 1220FICA 11,592 12,561 14,750 13,500 10,510 1230Employee Insurance24,759 21,908 36,190 30,910 34,060 1240Workers' Comp. Insurance3,488 2,898 4,370 3,695 4,970 1250Unemployment Compensation689 1,377 570 1,010 540
Supplies
Maintenance
FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Personnel
Account
3630Drainage Facilities24,698 9,298 25,000 11,000 25,000 3690Storm Water Testing- 21 - -4020Machinery and Equipment1,236 1,213 3,000 1,500 1,500 4030Vehicle4,950 - - - -
Total 32,784 13,041 46,260 30,760 54,360
2010Office Supplies202 298 - -2030Chemical Supplies364 - 250 250 250 2090Tools and Other Supplies1,001 3,228 4,460 3,750 4,460 2220Fuel6,380 7,347 6,970 10,340 9,500
Drainage Fund (707-4-080)
2400Clothing1,909 2,550 3,950 2,600 2,910
2500Small Equipment3,495 2,563 - -Total13,351 15,986 15,630 16,940 17,120
Page 243
Total 207,893 235,704 268,990 251,515 201,880
4200Flood Warning1,900 2,177 18,260 18,260 27,860 4370Radio 332
8200Machinery and Equipment 8,000 7,668 Total 8,000 7,668
Number Account Name
FY 2020FY 2021FY 2022FY 2022FY 2023
5020Public Education867 547 3,500 2,500 3,500 5100Dues and Publications175 202 500 200 500 5110License & Certification75 - 70 -5130Travel and Training49 30 - - 1,000 5220Equipment Rental- 2,055 3,000 1,000 3,000 5341Info Tech Services- - - - 6,770 5500General Liability148 2,608 3,020 2,485 2,790 5510Errors and Omission310 - - -5540 Automobile 1,827 5550Mobile Equipment 378 5560Real Property 39 5620Engineering 9,853 20,000 15,000 20,000 5700Special Services 10 Total 3,878 15,295 30,090 21,185 37,560
Debt Service
DrainageActualActualBudgetEstimatedBudgetFund(707-4-080)
6010Principal Payments 17,587 18,425 18,430 18,430 19,300 6020Interest Payments 7,685 6,948 6,180 6,180 5,410 6100Paying Agent Fees 67 67 70 70 70 6110 Arbitrage Rebate Calculation Fees 281 268 350 350 350 Total 25,620 25,708 25,030 25,030 25,130
Account
9101Transfer to General Fund 46,650 9202Transfer to Water and Sewer Fund 53,900 9160Transfer to Grant Fund 75 9767Transfer to Drainage Capital Proj 207,500 150,000 150,000 150,000 96,780 9787Transfer to Drainage Capital Equip 8,530 28,360 29,180 29,180 48,720 Total 216,030 178,435 179,180 179,180 246,050 Drainage Fund Expenses499,556$ 484,169$ 573,180$ 532,278$ 582,100$
Transfers
Capital Outlay
Page 244
Services
Drainage Fund Summary Total - All Obligations
PaymentPrincipalInterest 9/30/2022128,975PrincipalBalance$FY202324,66719,2635,404109,712FY202424,69720,1004,59789,612FY202524,69320,9383,75568,674FY202624,65221,7752,87746,899FY202724,57722,6121,96524,287FY202825,30524,2871,018 Grand Total148,591$ 128,975$ 19,616$ -$ Page 245
Grand
Amortization
FY 202825,305 24,287 1,018Total148,591$ 128,975$ 19,616$ -$
FY 202624,652 21,775 2,877 46,899
Certificates of Obligation, Series 2008
Page 246
9/30/2022 128,975$
FY 202324,667 19,263 5,404 109,712
Purpose Proceeds from the sale of the Series 2008 Certificates will be used for (i) constructing, improving, extending and upgrading City streets, bridges, sidewalks, intersections and other traffic improvements; (ii) constructing, improving and extending the City's waterworks and sewer system; and (iii) the payment of professional services in connection
Interest Rate 4.19%
FY 202524,693 20,938 3,755 68,674
FY 202724,577 22,612 1,965 24,287
Bond Amount $335,000
Date of Maturity 8/1/2028
Date of Issue 8/1/2008
FY 202424,697 20,100 4,597 89,612
Drainage Fund
PaymentPrincipalInteresttherewith.
PrincipalBalance
Total Expenditures582,100 508,976 547,300 556,585 585,868
Transfers246,060 154,715 173,269 161,634 168,774 Capital- - - - -
Drainage fee revenue growth5.0%Personnel cost growth6.0% Other revenue growth0.0%Other expenditure growth 6.0% Transfers, Debt and CapitalAs Needed Drainage Fund Long-Term Forecast Assumptions based upon historical trends $250,000 $350,000 $450,000 $550,000 $650,000 $750,000 $850,000 FY 2023FY 2024FY 2025FY 2026FY 2027 Forecasted Ending Fund Balance Page 247
Personnel201,880 213,993 226,832 240,442 254,869
Fund Balance Impact - 102,074 94,147 116,780 121,010
Other Expenditures109,030 115,572 122,506 129,856 137,648
Ending Fund Balance $ 342,071 $ 444,145 $ 538,292 $ 655,072 $ 776,082
Less: Debt Service25,130$ 24,697$ 24,693$ 24,652$ 24,577$
Debt Service 25,130 24,697 24,693 24,652 24,577
Storm Drainage Fee579,000 607,950 638,348 670,265 703,778 Other Revenues3,100 3,100 3,100 3,100 3,100 Total Revenue582,100 611,050 641,448 673,365 706,878
Beginning Fund Balance $ 342,071 $ 342,071 $ 444,145 $ 538,292 $ 655,072
FY 2023FY 2024FY 2025FY 2026FY 2027
Less: 3-Month Minimum Balance145,525$ 127,244$ 136,825$ 139,146$ 146,467$
Forecasted Fund Balance in Excess of Minimum $ 171,416 $ 292,204 $ 376,774 $ 491,273 $ 605,038
Page 248
a
The Information Technology Fund is an internal service fund used to account for all costs of providing general information technology services to City divisions. These activities are financed through charges to the divisions for services rendered. Established in FY 2021, this fund merged with the Information Technology Equipment Replacement Fund that was formerly a non-major governmental fund.
Information Technology Fund Overview / Statement of Fund Balance $‐ $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2020 Actual 2021 Actual 2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30 Fund Balance History Unrestricted Net Assets (GAAP) Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) Page 249
adjustment is made to unrestricted net assets, if necessary,
Restricted Net Assets (GAAP)
Fiscal Year Ending September 30 2020 2021 2022 2022 2023
1Notes:Excludes Use of Prior Years' Balance 2 An during from budget basis to accrual basis (GAAP).
Total Fund Balance (GAAP) $ 194,581$ 232,631$ 252,893$ 373,673$
Fund
Actual ActualBudgetEstimatedProjected
Revenues 1 818,707 901,240 901,240 1,103,840 Expenses (854,074) (846,190) (825,928) (966,060) Net Increase / (Decrease) in Net Assets (35,367) 55,050 75,312 137,780
the conversion
Net Investment in Capital Assets (GAAP) 158,768 141,768 141,768 124,768
an
Unrestricted Net Assets (GAAP) 35,813 90,863 111,125 248,905
Reconciliation to GAAP:
Ending Unrestricted Net Assets (Budget) -$ 43,935$ 90,863$ 111,125$ 248,905$
Ending Unrestricted Net Assets (Budget) -$ 43,935$ 90,863$ 111,125$ 248,905$
Adjustment 2 (8,122) - - -
Budget Basis:
Beginning Unrestricted Net Assets (GAAP) $ 79,302$ 35,813$ 35,813$ 111,125$
5901IT Services - General Fund $ 654,356$ 694,300$ 694,300$ 847,250$ 5902IT Services - Water & Sewer Fund 160,586 194,730 194,730 237,380
Miscellaneous Income
Total - 15 100 50 100
8161Transfer from ARPA Fund 3,130
Information Technology Fund (177-3) Revenues
9100Interest Income 15 100 50 100
Total - 818,692 901,140 901,140 1,100,610
Information Technology Fund Revenues $ 818,707$ 901,240$ 901,190$ 1,103,840$
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Page 250
5903IT Services - BEDC 3,750 5,000 5,000 5,000 5904IT Services - Building Maintenance 7,110 7,110 4,210 5905IT Services - Drainage Fund 6,770
Total - - - - 3,130
Other Financing Sources
Charges for Service
Capital Outlay
Personnel $ 187,659$ 211,080$ 209,887$ 306,640$ Supplies 52,182 127,140 125,400 13,170 340,460 411,490 398,100 436,750 97,218 96,480 92,541 88,500 176,555 121,000 $ 854,074$ 846,190$ 825,928$ 966,060$ Technology Fund Category Summary
FY
Information Technology Fund -
Information
2020FY 2021FY 2022FY 2022FY 2023 Description ActalActualBudgetEstimatedBudget
Maintenance
Personnel 32% Supplies 1% Maintenance 45% Services 9% Capital Outlay 13% FY 2023 Expenses by Category Page 251
Services
The Information Technology division has operational, strategic, and fiscal responsibility for the innovation, implementation, and advancement of technology in the City. The division strives to provide technology support that helps develop, enhance, and manage the City enterprise networks with the highest quality technology-based services in the most cost-effective manner. An internal service fund of the City, the Information Technology Fund was established in FY 2021 to consolidate costs and management responsibilities for information technology services.
1,445 1,400 1,421 1,500 PERFORMANCE MEASURES Percent of network uptime 100%100%100%100% Percent of system uptime 100%100%100%100% Percent of service requests cleared within 3 days of receipt 95%100%97%100% PERSONNEL Information Technology Director 1.00 1.00 1.00 1.00 Information Technology Analyst 1.00 1.00 1.00 2.00 Total Employees (Full-Time Equivalents) 2.00 2.00 2.00 3.00 Page 252
Goal: Maintain network operability and optimal connectivity Action Item: Upgrade the City’s wireless infrastructure
Appropriations for computer equipment have been reclassified from small equipment to capital outlay
Number of computers supported of servers supported 20 20 of work orders submitted
Information Technology
Communication services expense decreases to reflect historical costs 2021FY 2022FY 2022FY 2023
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Goal: Ensure the computer network remains current, efficient, and functional Action Item: Continue upgrading hardware in accordance with the capital replacement plan
One Information Technology Analyst position has been added to enhance customer service
FY
20
Strategic Plan categories addressed below: Governance, Public Safety
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET
20 Number
Goal: Provide a safe, secure network environment while safeguarding data Action Item: Provide cybersecurity training and replace equipment as needed to maintain the highest level of protection
145 145 183 185 Number
DIVISION MISSION AND DESCRIPTION
Maintenance
2500Small Equipment- 48,112 120,330 121,000 9,040
2010Office Supplies- 45 450 200 450 2090Tools & Other Supplies- 3,720 5,780 3,800 3,280 2400Clothing- 305 580 400 400
5100Dues & Publications- 175 700 175 700 5130Travel & Training- 4,973 8,700 7,500 8,700 5210Equipment Lease- 5,629 - -5500General Liability- 346 400 366 400 5810Communication Services 86,095 86,680 84,500 78,700 Total - 97,218 96,480 92,541 88,500
Personnel
NumberAccount Name
Capital Outlay
Account FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActual BudgetEstimatedBudget
Total - 187,659 211,080 209,887 306,640
4020Machinery & Equipment- 11,918 13,690 13,100 13,310 4160Computer System Maintenance - 328,542 397,800 385,000 423,440 Total- 340,460 411,490 398,100 436,750
Services
8200Machinery & Equipment 22,975 8400Computer Equipment 153,580 121,000 Total - 176,555 - - 121,000
Total - 52,182 127,140 125,400 13,170
Page 253
1010Salaries and Wages $ 148,643$ 164,550$ $166,580237,400$ 1210TMRS 15,241 17,280 $17,51024,970 1220FICA 11,077 12,590 12,450 18,170 1230Employee Insurance- 11,945 16,070 13,130 25,240 1240Workers' Comp. Insurance- 220 360 199 450 1250Unemployment Compensation- 533 230 18 410
Supplies
Information
Information Technology Fund Expenses -$ 854,074$ 846,190$ 825,928$ 966,060$ Technology Fund (177-4-071)
Page 254
Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP)
Total Fund Balance (GAAP) $ 80,568$ 119,188$ 149,550$ 222,120$ if necessary, during the conversion from a budget basis to an accrual basis (GAAP).
1Notes:Excludes Use of Prior Years' Fund Balance 2 An adjustment is made to unrestricted net assets,
Revenues 1 443,548 458,230 458,180 494,590 Expenses (364,476) (419,610) (389,198) (422,020) Net Increase / (Decrease) in Net Assets 79,072 38,620 68,982 72,570
Beginning Unrestricted Net Assets (GAAP) $ 6,622$ 80,568$ 80,568$ 149,550$
Ending Unrestricted Net Assets (Budget) -$ 85,694$ 119,188$ 149,550$ 222,120$ Adjustment 2 (5,126) - -Unrestricted Net Assets (GAAP) 80,568 119,188 149,550 222,120
Building Maintenance Fund Overview / Statement of Fund Balance $‐ $50,000 $100,000 $150,000 $200,000 $250,000 2020 Actual 2021 Actual 2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30 Fund Balance History Unrestricted Net Assets (GAAP) Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) Page 255
Budget Basis:
Actual ActualBudgetEstimatedProjected
The Building Maintenance Fund is an internal service fund used to account for all costs of providing routine building maintenance services to City divisions. These activities are financed through charges to the divisions for services rendered. Established in FY 2021, this fund merged with the HVAC Replacement Fund that was formerly a non-major governmental fund.
Fiscal Year Ending September 30 2020 2021 2022 2022 2023
Reconciliation to GAAP:
Ending Unrestricted Net Assets (Budget) -$ 85,694$ 119,188$ 149,550$ 222,120$
Other Financing Sources
Building Maintenance Fund Revenues -$ 443,548$ 458,230$ 458,180$ 494,590$
Page 256
Total - - - - 3,210
Miscellaneous Income
9100Interest Income 31 100 50 100
Building Maintenance Fund (178-3) Revenues
8161Transfer from ARPA Fuund 3,210
5901Maintenance Services-General Fund $ 374,265$ 391,190$ 391,190$ 409,200$
Total - 443,517 458,130 458,130 491,280
5902Maintenance Services-Water Sewer 69,252 66,940 66,940 82,080
Total - 31 100 50 100
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Charges for Service
Building Maintenance Fund -$
Personnel $ 218,036$ 289,850$ 252,326$ 304,830$ Supplies 27,973 31,710 40,300 39,000 85,766 69,610 69,000 60,110 18,838 14,160 13,292 9,620 13,863 14,280 14,280 8,460 364,476$ 419,610$ 389,198$ 422,020$ Fund Category Summary
Transfers
Building Maintenance
FY 2020FY 2021FY 2022FY 2022FY 2023
Description ActalActualBudgetEstimatedBudget
Personnel 72% Supplies 9% Maintenance 14% Services 3% Transfers 2% FY 2023 Expenses by Category Page 257
Maintenance
Services
WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET
service performed
Building Maintenance
75%85%85%85% Maintenance concerns addressed within 24 hours 95%95%100%95% PERSONNEL Building Superintendent 1.00 1.00 1.00 1.00 Senior Maintenance Technician 1.00 1.00 1.00 1.00 Maintenance Technician II 1.00 1.00 -Maintenance Technician I 1.00 1.00 Custodian II 2.00 2.00 2.00 2.00 Total Employees (Full-Time Equivalents) 5.00 5.00 5.00 5.00 Page 258
Goal: Improve City buildings and facilities
service 99%100%99%100% Percent
Building maintenance expenses decrease after the completion of projects in FY 2022
The mission of the Building Maintenance division is to maintain and clean City buildings and facilities to ensure a safe and attractive environment for employees and visitors. The responsibilities of this division include performing daily janitorial services; repairing and maintaining buildings and park facilities; managing and constructing building improvements; and managing pest control and other maintenance contracts. An internal service fund of the City, the Building Maintenance Fund was established in FY 2021 to consolidate costs and management responsibilities for building maintenance.
Strategic Plan categories addressed below: Quality of Life
Action Item: Coordinate the installation of various safety enhancements at multiple locations
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Goal: Ensure City facilities are safe for the public and employees
1,550 1,600 1,500 1,600 Number
Action Item: Implement the HVAC replacement plan and inspect all units annually
Number
5,300 5,720 6,500 7,000 PERFORMANCE MEASURES Repond
Action Item: Facilitate enhancements to the Public Works portable buildings and other City facilities
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
issues within one
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
FY 2021FY 2022FY 2022FY 2023
Goal: Address infrastructure and capital equipment needs
Square footage of buildings cleaned 39,781 39,781 39,781 39,781 of requests for service of hours spent maintaining buildings to HVAC hour of call for of by in-house staff
Transfers to the Water & Sewer Fund reflect the reclassification of personnel expenditures to increase budget transparency
DIVISION MISSION AND DESCRIPTION
Services
Building Maintenance Fund (178-4-142)
Page 259
Personnel
Transfers
5341Info Tech Services 13,817 7,110 7,110 4,210
Maintenance
Total- 85,766 69,610 69,000 60,110
Total - 218,036 289,850 252,326 $304,830
3010Building- 44,423 50,610 46,000 41,110 3020HVAC- 41,343 19,000 23,000 19,000
9176Transfer to Parks & Public Works 13,863 14,280 14,280 9202Transfer to Water & Sewer Fund 8,460 Total 13,863 14,280 14,280 8,460
5100Dues & Publications- - 140 140 140 5130Travel & Training 54 830 400 830
2400Clothing- 1,495 1,830 2,300 2,330 2500Small Equipment- 1,039 - - -
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActual BudgetEstimatedBudget
1010Salaries and Wages $ 156,595$ 205,200$ 175,000$ 216,180$ 1070Overtime Pay 668 600 800 800 1210TMRS 16,127 21,590 20,930 22,190 1220FICA 11,684 15,740 15,400 16,540 1230Employee Insurance- 28,481 40,690 36,160 42,570 1240Workers' Comp. Insurance- 3,220 5,440 3,726 5,780 1250Unemployment Compensation- 1,261 590 310 770
Supplies
2010Office Supplies- 186 210 2002030Chemical Supplies- - 1,330 5002070Janitorial Supplies- 16,352 14,500 16,800 17,000 2090Tools & Other Supplies- 4,503 9,600 14,000 14,000 2220Fuel- 4,398 4,240 6,500 5,670
Total - 27,973 31,710 40,300 39,000
5500General Liability 3,647 4,230 3,312 3,580 5820Gas Service 394 370 700 5830Electric Service 926 1,480 1,630 860 Total - 18,838 14,160 13,292 9,620
Building Maintenance Fund Expenses -$ 364,476$ 419,610$ 389,198$ 422,020$
Page 260
Water & Sewer Fund 214,000
Routine Expenditures
The Capital Improvements Program has two primary components. The General Government CIP represents non-utility projects such as streets, parks, and general government facilities. Typically, these projects will be funded via general obligation bonds, certificates of obligation, tax revenue, or other financing methods. The Utility CIP represents projects that benefit the City’s utility funds. These projects are typically funded with utility rate revenue or bonds secured by rate revenue.
The CIP budget is a five-year program that is compiled by City staff. Necessary projects are identified; costs are estimated; and possible funding sources are acknowledged. Additional operating and maintenance costs are also reflected for each project. Recommended capital improvements are reviewed by the City Manager. Afterwards, they are sent to City Council for final approval.
Streets and Sidewalk Projects 10,772,000
Capital Improvements Program (CIP)
Page 261
Total CIP Expenditures $24,548,030
Total Routine Expenditures $ 530,000
General Fund $ 145,000
Utility Projects 12,737,500
CAPITAL IMPROVEMENTS PROGRAM OVERVIEW 2023 – 2027
FY 2023 CAPITAL-RELATED EXPENDITURES
The FY 2023-2027 Capital Improvements Program (CIP) represents the City’s plan for infrastructure development. The Capital Improvements Program is reviewed each year to reflect changing priorities and to provide a framework for identifying capital requirements; the impact of capital projects on operating budgets; scheduling; and coordinating related projects.
Public Safety Projects $ 242,100
Total Capital-Related Expenditures $25,078,030
Parks and Recreation Projects 300,000
Special and General Projects 496,430
A total of $25,078,030 will be spent for capital-related items during FY 2023. Most of these expenditures ($24,548,030 or 98%) can be attributed to the Capital Improvements Program. The remaining amount ($530,000) is directly related to routine capital expenditures.
Information Technology Fund 121,000
Economic Development Corporation 50,000
Public Safety Projects
Page 262
The five-year plan calls for the reconstruction of several roadways, including Connell Street. Replacing the East Central Avenue bridge is a significant project scheduled for 2023. Extension of W Avenue D will provide additional access to the Belton Business Park. Southwest Parkway will be extended from Loop 121 to Huey Drive. Projects on South Pearl and Brenda Lane will improve failing roadways. Reconstructing and widening Toll Bridge Road from Shanklin Road to the Lampasas River will facilitate development in the southern sector of the city.
Public Works will replace several pieces of aging equipment in accordance with the equipment replacement plan. The interior of the Finance building will be renovated to create a customer-friendly environment and increase office space for additional employees.
UTILITY PROJECTS
Wastewater Projects
Two parking lot projects at the Police Department complex are planned. One project will improve the parking surface, while the other will increase the number of parking spaces at the facility. The Fire Department will replace a fifteen-year-old brush truck that has reached the end of its useful life.
Special and General Projects
Water Projects
Park amenities will be added to Heritage Park during the five-year period. The interior of the library will be redesigned and renovated. A new park is envisioned for Hubbard Branch. Restoration of the Historic Standpipe, construction of Standpipe Park, and rehabilitation of the historic Mount Zion Methodist Church should begin in 2024.
Eight projects have been identified for the Capital Improvements Program for the next five years. Replacing aging pumps at the Sparta Road Pump Station in 2023 will increase flow rates to accommodate increasing demand. Several projects replace failing or undersized water lines throughout Belton. The second phase of the Loop 121 utility relocation project is expected in 2025.
GENERAL GOVERNMENT PROJECTS
The Utility CIP reflects projects to meet future development or to replace aging infrastructure that is susceptible to failure. These projects are typically included in the five-year utility rate study as well as the utility master plan. Utility projects may be advanced or postponed over the five-year program as development often determines the timing.
Streets and Sidewalks Projects
Eleven wastewater projects are included in the CIP. Wastewater treatment capacity will be expanded in 2023 with the Temple-Belton WWTP Phase II project. The IH-14/FM 1670 Sewer Extension project adds critical infrastructure on the City’s west side. Replacing and upsizing an essential force main will better handle flows and prevent erosion of the mains. Other projects will address various failing or undersized sewer lines.
CAPITAL IMPROVEMENTS PROGRAM OVERVIEW 2023 – 2027
Parks and Recreation Projects
The largest of three drainage projects is the addition of new culverts and channels at East 4th Avenue and North Blair. In 2025, the Liberty Hill Subdivision and Mesquite Road culverts may be replaced.
$ $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 20232024202520262027 Projected Annual Debt Service (All Obligations) Existing Debt Additional Debt for CIP Page 263
The Capital Improvements Program calls for spending $577,500 of General Fund revenue over the five-year period. This use of General Fund revenue is highly dependent upon the receipt of grant funds for several projects. If grants are not awarded, it will be necessary to increase the General Fund contribution or issue more debt to complete the projects. Revenue from the two utility funds will provide $6,425,000 of project funding. The Belton Economic Development Corporation and the Belton Tax Increment Reinvestment Zone No. 1 will contribute more than $26,000,000 towards several vital projects.
Drainage Projects
The Capital Improvements Program contains the anticipated operating costs associated with each project. Over the five-year program, operations and maintenance costs related to the general government and utility projects are expected to decrease by $29,000 and 13,500, respectively. Lower maintenance costs are expected as aging infrastructure is being replaced.
The City of Belton utilizes the most beneficial method of financing capital projects including cash, bonds, special entity contributions, and grants. The appropriate financing method depends, in part, upon the effect to the property tax rate.
IMPACT UPON FUTURE BUDGETS
$2,500,000 of tax-supported bonds may be issued over the next five years. Annual debt service could increase by $117,000 by 2027. Assuming taxable property values remained at $1.8 billion, the debt service portion of the property tax rate could increase by a total of 0.65 cents. In addition to tax-supported debt, the utility fund may issue $17,661,000 of rate-supported bonds during this timeframe. Annual debt service for the utilities would consequently increase by $1,287,000 in 2027.
Total Expenditures For All Projects 11,810,530$ 19,558,700$ 3,762,500$ 115,440$ 5,050,000$ 40,297,170$
BEDC Funding 1,300,000 - 2,200,000 - - 3,500,000
Public Works - Streets (7,000) (6,000) (5,000) (10,000) (11,000) (39,000) Parks and Recreation 1,000 6,000 6,000 6,000 6,000 25,000
Police Department Secured Parking 30,000 - - - 30,000
Departments with O&M 20232024202520262027Total Fire (3,000)$ (3,000)$ (3,000)$ (3,000)$ (3,000)$ (15,000)$
Project Type/ Estimated Project Expenditures by Fiscal Year Ending Project Summary 20232024202520262027Total
W Avenue D Extension - 2,200,000 - - 2,200,000
Total Streets and Sidewalks Projects 10,772,000 15,750,000 3,762,500 - 5,050,000 35,334,500
Public Safety Projects
S Pearl and E Avenue J Reconstruction 1,300,000 - - - - 1,300,000
Sources of Funding 20232024202520262027Total
Streets and Sidewalks Projects
Total Funding For All Projects 11,810,530$ 19,558,700$ 3,762,500$ 115,440$ 5,050,000$ 40,297,170$
Standpipe Park 1,500,000 - - - 1,500,000
Brenda Lane Reconstruction - - 1,250,000 1,250,000
Hubbard Branch Park 50,000 - - - - 50,000
S Penelope Sidewalks 50,000 312,500 - - 362,500
Historic Standpipe Restoration 335,000 - - - 335,000
Total Special and General Projects 496,430 443,700 - 115,440 - 1,055,570
Operating Fund Revenues 80,000 185,000 312,500 - - 577,500
Public Works Equipment Replacement 346,430 443,700 - 115,440 - 905,570
Total Parks and Recreation Projects 300,000 3,335,000 - - - 3,635,000
E Central Avenue Bridge Replacement 6,200,000 - - - - 6,200,000
Estimated Funding Amount by Fiscal Year
E 13th Avenue Sidewalks 672,000 - - - - 672,000
E 24th Avenue Widening at Main Street -1,250,000 - - 1,250,000
Fiscal Years 2023 - 2027 General Government Projects
Special and General Projects
Capital Improvements Program
Other Funding 1,688,530 6,098,700 - 115,440 - 7,902,670
Total Change to O&M Expenditures (9,000)$ (3,000)$ (2,000)$ (7,000)$ (8,000)$ (29,000)$
Southwest Pkwy Loop 121 to Huey Road 1,400,000 500,000 - - - 1,900,000
Police Department South Parking Lot 30,000$ -$ -$ -$ -$ 30,000$
Heritage Park Amenities 1,000,000 - - - 1,000,000
Operations & Maintenance (O&M) Expenditures by Fiscal Year
Capitol Way Extension - - - 3,800,000 3,800,000
Bond Issuances $ -$ 1,250,000$ $ 1,250,000$ 2,500,000$ Grants 5,342,000 575,000 - - - 5,917,000
Finance Building Renovation 150,000 - - - - 150,000
Page 264
Library Interior Renovation 250,000 - - - - 250,000
Fire Department Equipment Replacement 212,100 - - - - 212,100
Mount Zion Methodist Church Rehabilitation 500,000 - - - 500,000
TIRZ Funding 3,400,000 12,700,000 - - 3,800,000 19,900,000
Total Public Safety Projects 242,100 30,000 - - - 272,100
Connell Street Reconstruction 1,200,000 8,200,000 - - - 9,400,000
Toll Bridge Road Reconstruction 7,000,000 - - - 7,000,000
Parks and Recreation Projects
Operations & Maintenance (O&M) Expenditures by Fiscal Year
Temple-Belton WWTP Phase II 8,250,000 - - - - 8,250,000
Continental Lift Station Offload 600,000 - - - 600,000
Total Change to O&M Expenditures 7,000$ 4,750$ (4,750)$ (9,750)$ (10,750)$ (13,500)$
Wastewater Projects
Total Expenditures For All Projects 12,737,500$ 5,062,500$ 6,536,250$ 2,718,750$ 812,500$ 27,867,500$
Main Belton Lift Station Force Main 1,125,000 - - - - 1,125,000
E 4th Ave/N Blair Drainage - - 1,406,250 - 1,406,250
Project Type/ Estimated Project Expenditures by Fiscal Year Ending Project Summary 20232024202520262027Total
Total Drainage Projects - - 1,125,000 1,406,250 - 2,531,250
TIRZ Funding - 1,406,250 1,406,250 Other Funding 1,000,000 - - - 1,000,000
Water Projects
Mary Jane and E Ave J Sewer 500,000 - - - 500,000
Page 265
Mitchell Branch Sewer Upsize/Interceptor 4,125,000 - - - 4,125,000
Total Water Projects 937,500 437,500 4,473,750 1,000,000 - 6,848,750
S Pearl Water Line - 187,500 - - 187,500
W Ave A Sewer Replacement 450,000 - - - - 450,000
Sources of Funding 20232024202520262027Total Bond Issuances 7,812,500$ 4,125,000$ 5,723,750$ $ -$ 17,661,250$ Grants - - -Operating Fund Revenues 2,550,000 937,500 812,500 1,312,500 812,500 6,425,000 BEDC Funding 1,375,000 - 1,375,000
Old Golf Course Road Water Line $ -$ 1,473,750$ $ -$ 1,473,750$
College Street Sewer Replacement - - - 812,500 812,500
Sparta Road Pump Replacements 937,500 - - - - 937,500
Departments with O&M 20232024202520262027Total Water (2,000)$ (3,250)$ (8,250)$ (11,250)$ (11,250)$ (36,000)$ Wastewater 9,000 8,000 6,000 5,000 4,000 32,000 Drainage - (2,500) (3,500) (3,500) (9,500)
Loop 121 Utility Relocations Phase II - 2,500,000 - - 2,500,000
Total Funding For All Projects 12,737,500$ 5,062,500$ 6,536,250$ 2,718,750$ 812,500$ 27,867,500$
N Blair/Flat/Walker Looped Water Service - - 375,000 375,000
Liberty Hill Subdivision Culvert - 625,000 - - 625,000
Mary Jane Water Line Replacement 437,500 - - - 437,500
Drainage Projects
North Main Street Water Line Relocation - - 625,000 625,000
Total Wastewater Projects 11,800,000 4,625,000 937,500 312,500 812,500 18,487,500
Capital Improvements Program
Fiscal Years 2023 - 2027
Utility Projects
E Central Water Line Upsize - 312,500 - 312,500
W Ave B Near Mitchell Sewer Line - 312,500 - - 312,500
Hilltop Sewer Replacement - - 312,500 - 312,500
Mesquite Road Drainage - 500,000 - - 500,000
Estimated Funding Amount by Fiscal Year
E Ave M Sewer Replacement - 625,000 - - 625,000
IH-14/FM 1670 Sewer Extension 1,375,000 - - - - 1,375,000
$
Cost30,000$20232024202520262027
General Government Public Safety Police Department South Parking Lot
No significant change to operation and maintenance expenditures are anticipated with this item.
Bond Issuances -$ -$ -$ -$ - - - -Operating Fund Revenues 30,000 -BEDC Funding - - -TIRZ Funding -Other Funding - -
Grants
Estimated Project
Project Description
Costs20232024202520262027
Effect Upon Operations & Maintenance
Cost by Fiscal Year $ -$ -$ -$ -$
Sources of Funding Identified
Page 266
Operations and Maintenance
Capital Improvements Program Project Detail Sheet
Cost by Fiscal Year30,000$ -$-$ -$ -$
This project will convert millings to pavement near the Court area.
20232024202520262027
Fiscal Years 2023 - 2027
This project adds parking spaces in the secured area of the Police Department complex.
Costs20232024202520262027
Project Description
Effect Upon Operations & Maintenance
Capital Improvements Program Project Detail Sheet
Page 267
20232024202520262027
General Government Public Safety Police Department Secured Parking
Sources of Funding Identified
Cost30,000$20232024202520262027
Bond Issuances $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues 30,000BEDC Funding - -TIRZ FundingOther Funding - -
Operations and Maintenance
Cost by Fiscal Year $ -$ -$ -$ -$
Estimated Project
Fiscal Years 2023 - 2027
Cost by Fiscal Year-$ 30,000$ -$ -$ -$
No significant change to operation and maintenance expenditures are anticipated with this item.
Cost by Fiscal Year212,100$ -$ -$ -$ -$
20232024202520262027 Bond
Cost by Fiscal Year (3,000)$ (3,000)$ (3,000)$ (3,000)$ (3,000)$ Project Detail Sheet Years 2023 - 2027 2023
Sources of Funding Identified Issuances $ -$ -$ -$ -$ - - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding -Other Funding 212,100 - -
Costs20232024202520262027
Operations and Maintenance
Fiscal
Page 268
Fire Department Equipment Replacement
Grants
This project replaces Fire Department equipment that has reached the end of its useful life in accordance with the capital equipment replacement plan, including: 2008 Ford brush truck unit V151$212,100
Estimated Project Cost212,100$20232024202520262027
Annual maintenance costs are expected to decrease by $3,000 per year after replacing the equipment.
Capital Improvements Program
Project Description
Effect Upon Operations & Maintenance
General Government Public Safety
Cost by Fiscal Year-$ 1,000,000$ $ -$ -$
No significant change to operation and maintenance expenditures are anticipated with this item.
Fiscal Years 2023 - 2027 Phase 1 Phase 2b
Heritage Park Amenities
Sources of Funding Identified 20232024202520262027
Estimated Project Cost1,000,000$20232024202520262027
Bond Issuances $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding 1,000,000 -Other Funding - - -
Operations and Maintenance Costs20232024202520262027
This project includes master planning for the newly-acquired park land, including accessibility and utilties. As the road and utilities will be bid in 2022, only park features and amenities are included in this item. A four-phase approach to construction was scheduled: Extension of 24th Avenue into new parkland(Complete) Phase 2aExtension of temporary roadway(Complete) Master ParkExtensionplanning(Complete)ofpermanentroadandutilities(Ongoing)featuresandfacilities(Ongoing)
Cost by Fiscal Year $ -$ -$ -$ -$ Phase 3 Phase 4
General Government Parks and Recreation
Effect Upon Operations & Maintenance
Capital Improvements Program Project Detail Sheet
Project Description
Page 269
-$ Grants
Cost by Fiscal Detail 2027
Library Interior Renovation
Effect Upon Operations & Maintenance
Operations and Maintenance Costs20232024202520262027
Year $ -$ -$ -$ -$ Capital Improvements Program Project
BEDC Funding
Sources of Funding Identified Issuances -$ -$ - - --- ---
Estimated Project
General Government Parks and Recreation
Project Description
Cost250,000$20232024202520262027
This project will completely renovate the interior of the library to maximize functionality and use of space as well as creating an inviting environment for visitors.
20232024202520262027 Bond
-$
$
Operating Fund Revenues
TIRZ Funding 250,000
Other Funding
Sheet Fiscal Years 2023 -
Page 270
No significant change to operation and maintenance expenditures are anticipated with this item.
Cost by Fiscal Year250,000$ -$ -$ -$ -$
Sources BEDC TIRZ
Annual maintenance costs are expected to increase by $1,000 per year to maintain the park.
Effect Upon Operations & Maintenance
Project Description
Project Cost50,000$20232024202520262027 Cost
Hubbard Branch Park
This project envisions a new City park site adjacent to the future Hubbard Branch Elementary School. The City will partner with the Belton Independent School District on development costs and facility usage to serve both the elementary school and neighborhood.
Fiscal Year50,000$ -$-$ -$ -$
Estimated by
Funding - - - -
of Funding Identified 20232024202520262027 Bond Issuances $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues 50,000 - -
Funding -Other Funding -Operations and Maintenance Costs20232024202520262027 Cost by Fiscal Year 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Capital Improvements Program Project Detail Sheet Fiscal Years 2023 - 2027 Page 271
General Government Parks and Recreation
ProjectParkDescription
Sources of Funding Identified
20232024202520262027
Standpipe
Capital Improvements
Operations and Maintenance
Effect Upon Operations & Maintenance
Cost by Fiscal Year $ 5,000$ 5,000$ 5,000$ 5,000$ Program Detail Sheet
This project will create a new park on 2.3 acres of elevated land next to the historic Belton Standpipe. It will include open space, a walking trail, soccer goals, benches, storyboards that tell Belton history, and the Standpipe. Grant funding is anticipated for this project in addition to the $120,000 contributed by the TIRZ in 2020 and $900,000 of American Rescue Plan Act funding in 2024.
Estimated Project Cost1,500,000$20232024202520262027
Project
Annual maintenance costs are expected to increase by $5,000 per year to maintain the park.
Cost by Fiscal Year-$ 1,500,000$ $ -$ -$
Bond Issuances $ -$ -$ -$ -$ Grants - 480,000 -Operating Fund RevenuesBEDC Funding - -TIRZ FundingOther Funding 1,020,000 - -
Costs20232024202520262027
General Government Parks and Recreation
Fiscal Years 2023 - 2027
Page 272
Fiscal
Effect Upon Operations & Maintenance
This project will restore the historic Standpipe, a national historic landmark, in the City of Belton. A study conducted in 2017 identified $240,000 in repairs aimed at safety and appropriate restoration, but costs are expected to increase to $335,000. The Standpipe will be the centerpiece for Standpipe Park.
Costs20232024202520262027
Page 273
20232024202520262027
Historic Standpipe Restoration
General Government Parks and Recreation
Cost by Fiscal Year $ -$ -$ -$ -$
No significant change to operation and maintenance expenditures are anticipated with this item.
Estimated Project
Cost335,000$20232024202520262027
Bond Issuances $ -$ -$ -$ -$ Grants - 95,000 - -Operating Fund Revenues 105,000 -BEDC FundingTIRZ Funding - -Other Funding 135,000 -
Operations and Maintenance
Capital Improvements Program Project Detail Sheet Years 2023 - 2027
Sources of Funding Identified
Project Description
Cost by Fiscal Year-$ 335,000$ $ -$ -$
Fiscal
This neighborhood revitalization project includes the rehabilitation and restoration of the vacant structure of the historical Mount Zion Methodist Church and surrounding area. Funding provided by the American Rescue Plan Act will be used for this project.
No significant change to operation and maintenance expenditures are anticipated with this item.
Improvements
Capital Program Project Detail Sheet Years 2023 - 2027
Mount Zion Methodist Church Rehabilitation
Effect Upon Operations & Maintenance
Estimated Project
Cost by Fiscal Year
Operating
$
Project Description
Maintenance Costs20232024202520262027
Page 274
Sources of Funding Identified Issuances -$ - - - -Fund Revenues -BEDC Funding - - -TIRZ Funding -Other Funding 500,000 - - -
Cost500,000$20232024202520262027
Cost by Fiscal Year-$ 500,000$ $ -$ -$
20232024202520262027 Bond
$ -$ -$ -$ -$
Operations and
-$ -$ -$ Grants
General Government Parks and Recreation
Fiscal
Project Description
General Government Streets and Sidewalks
Cost2,200,000$20232024202520262027
Cost by Fiscal Year-$-$ 2,200,000$ $ -$
Operating
20232024202520262027 Bond
Costs20232024202520262027
Page 275
W Avenue D Extension
Sources of Funding Identified Issuances $ -$ -$ -$ -$ - - - -Fund Revenues -BEDC Funding - 2,200,000 -TIRZ Funding -Funding - - - -
This project will extend W Avenue D west of Loop 121 into the Belton Business Park.
Annual maintenance costs are expected to increase by $1,000 per year.
Cost by Fiscal Year $ -$ $ 1,000$ 1,000$ Project Detail Sheet Years 2023 - 2027
Capital Improvements Program
Grants
Estimated Project
Effect Upon Operations & Maintenance
1,000
Other
Operations and Maintenance
1,000
General Government Streets and Sidewalks
Southwest Parkway Loop 121 to Huey Road
Costs20232024202520262027
20232024202520262027
Sources of Funding Identified
Project Description
Estimated Project
Effect Upon Operations & Maintenance
Bond Issuances $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding 750,000 500,000Other Funding 650,000 - - - -
Operations and Maintenance
Cost1,900,000$20232024202520262027
Annual maintenance costs are expected to increase by $1,000 per year.
Capital Improvements Program Project Detail Sheet Fiscal
Cost by Fiscal Year $ $ 1,000$ 1,000$ 1,000$ Years 2023 - 2027
Page 276
This project will extend Southwest Parkway from Liberty Park Drive to Huey Drive, allowing for crossing over Mitchell Branch and additional egress points.
Cost by Fiscal Year1,400,000$ 500,000$ -$ -$ -$
1,000
This project will replace a substandard, 10' wide low water street crossing, extending over Nolan Creek east of IH-35. The current bridge acts as a dam and threatens adjacent property with flooding. The City of Belton proposes to replace and relocate the bridge.
Operations and
Years 2023
Annual maintenance costs are expected to decrease by $1,000 per year.
(1,000)
Project Description
Sources of Funding Identified
Maintenance Costs20232024202520262027
Estimated Project
Cost6,200,000$20232024202520262027
General Government Streets and Sidewalks
Capital Improvements Program Project
Bond Issuances $ -$ -$ -$ -$ Grants 5,000,000 - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding 1,200,000 -Other Funding - - - -
Cost by Fiscal Year6,200,000$ -$ -$ -$ -$
Page 277
20232024202520262027
Cost by Fiscal Year $ (1,000)$ (1,000)$ (1,000)$ (1,000)$ Detail Sheet
Fiscal - 2027
E Central Avenue Bridge Replacement
Effect Upon Operations & Maintenance
Cost1,300,000$20232024202520262027
Cost by Fiscal Year1,300,000$ -$ -$ -$ -$
Project Description
Grants
Operating Fund Revenues -BEDC Funding 1,300,000 - - -TIRZ Funding - -Other Funding - - - -
Costs20232024202520262027
Cost by Fiscal Year $ (1,000)$ (1,000)$ (1,000)$ (1,000)$ Detail Sheet Years 2023 - 2027
20232024202520262027 Bond
(1,000)
Fiscal
This project will reconstruct S Pearl between US190 Service Road and W Avenue J with concrete road and waterline replacement.
Effect Upon Operations & Maintenance
Estimated Project
Page 278
Annual maintenance costs are expected to decrease by $1,000 per year.
Operations and Maintenance
General Government Streets and Sidewalks
Capital Improvements Program Project
Sources of Funding Identified Issuances $ -$ -$ -$ -$ - - - - -
S Pearl and E Avenue J Reconstruction
Fiscal Years 2023 - 2027
Page 279
Project
Cost by Fiscal Year1,200,000$ 8,200,000$ -$ -$ -$
Cost by Fiscal Year (1,000)$ (1,000)$ (1,000)$ (1,000)$ (1,000)$ Program Detail Sheet
Annual maintenance costs are expected to decrease by $1,000 per year.
Estimated Project Cost9,400,000$20232024202520262027
This project will reconstruct Connell Street with four 11' wide lanes, a 10' wide shared use path and 5' sidewalk. The project also includes drainage and water improvements as well as landscaping.
Connell Street Reconstruction
Bond Issuances $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding 1,200,000 8,200,000 -Other Funding - - - -
Operations and Maintenance
Costs20232024202520262027
20232024202520262027
General Government Streets and Sidewalks
Effect Upon Operations & Maintenance
Capital Improvements
Sources of Funding Identified
Project Description
Estimated Project
Effect Upon Operations & Maintenance
Brenda Lane Reconstruction
Cost1,250,000$20232024202520262027
Grants
Sources of Funding Identified
Costs20232024202520262027
20232024202520262027
Fiscal Years 2023 - 2027
Page 280
Capital Improvements Program Project Detail Sheet
General Government Streets and Sidewalks
Other
This project will reconstruct Brenda Lane, located east of FM 1670, which has poor drainage.
Cost by Fiscal Year $ -$ -$ $ (1,000)$
Annual maintenance costs are expected to decrease by $1,000 per year.
Operations and Maintenance
Cost by Fiscal Year-$-$ -$ $ 1,250,000$
Bond Issuances $ -$ -$ $ 1,250,000$ - - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding -Funding - -
Project Description
Cost672,000$20232024202520262027
No significant change to operation and maintenance expenditures are anticipated with this item.
Bond Issuances $ -$ -$ -$ -$ Grants 342,000 - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding -Other Funding 330,000 -and
Estimated Project
Sources of Funding Identified
Capital Improvements Program Project
Fiscal
Operations
General Government Streets and Sidewalks
Page 281
E 13th Avenue Sidewalks
Project Description
This project will replace failing sidewalks along E 13th Avenue. It includes adding ramps and a bike lane.
Cost by Fiscal Year672,000$ -$ -$ -$ -$
Effect Upon Operations & Maintenance
20232024202520262027
Maintenance Costs20232024202520262027
Cost by Fiscal Year $ -$ -$ -$ -$ Detail Sheet Years 2023 - 2027
Effect upon Operations & Maintenance
Sources of Funding Identified Issuances - -- ---
Cost by Fiscal Year Detail - 2027
Page 282
No significant change to operation and maintenance expenditures are anticipated with this item.
Operating Fund Revenues 50,000312,500 BEDC Funding
Other Funding
-
Estimated Project
S Penelope Sidewalks
This project will replace the sidewalk on S Penelope near Cochran, Blair & Potts.
Cost362,500$20232024202520262027
$ -$ -$ -$ -$ Grants -
- -Operations and Maintenance Costs20232024202520262027
$ -$ -$ -$ -$ Capital Improvements Program Project
TIRZ Funding
Cost by Fiscal Year-$ 50,000$ 312,500$ $ -$
Project Description
General Government Streets and Sidewalks
20232024202520262027 Bond
Sheet Fiscal Years 2023
Project Description
Costs20232024202520262027
Fiscal Years 2023 - 2027
20232024202520262027
Page 283
Cost by Fiscal Year $ -$ -$ -$ -$
E 24th Avenue Widening at Main Street
Sources of Funding Identified
General Government Streets and Sidewalks
This project includes widening of E 24th Avenue between Main Street and N Beal, adding sidewalks, and improving drainage along the roadway.
Estimated Project
Cost by Fiscal Year-$-$ 1,250,000$ $ -$
Bond Issuances $ -$ 1,250,000$ $ -$ - - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding -Other Funding - -
Operations and Maintenance
No significant change to operation and maintenance expenditures are anticipated with this item.
Grants
Effect upon Operations & Maintenance
Cost1,250,000$20232024202520262027
Capital Improvements Program Project Detail Sheet
20232024202520262027 Bond
Fiscal Years 2023 - 2027
This project includes reconstructing and widening Toll Bridge Road from Shanklin Road to the Lampasas River. The road will be converted from a County road into a three-lane thoroughfare with a center turn lane. A hike and bike trail will be included along the River Farms property frontage. The River Farms MUD Agreement calls for the developer to pay the first phase with the City completing the project in 2025.
Cost by Fiscal Year-$ 7,000,000$ $ -$ -$
Cost7,000,000$20232024202520262027
Page 284
Operations
General Government Streets and Sidewalks
Annual maintenance costs are expected to increase by $1,000 per year.
Toll Bridge Road Reconstruction
Sources of Funding Identified Issuances $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding 3,000,000 -Other Funding 4,000,000and
Capital Improvements
Cost by Fiscal Year $ 1,000$ 1,000$ 1,000$ 1,000$ Program Detail Sheet
Project Description
Effect Upon Operations & Maintenance
Estimated Project
Project
Maintenance Costs20232024202520262027
$
Capital Detail Sheet Years 2023 - 2027
Capitol Way Extension
20232024202520262027 Bond
Grants
Cost by Fiscal Year -$ -$ -$ -$
Operating
No significant change to operation and maintenance expenditures are anticipated with this item.
$
Cost by Fiscal Year-$-$ -$ $ 3,800,000$
Improvements Program Project
Project Description
Maintenance Costs20232024202520262027
Fiscal
Sources of Funding Identified Issuances -$ -$ -$ -$ - - - -Fund Revenues -BEDC Funding - - -TIRZ Funding - 3,800,000 Funding - - - -
Page 285
Other
Estimated Project
Effect Upon Operations & Maintenance
This project will extend Capitol Way from E Grove Road to Shanklin Road.
Cost3,800,000$20232024202520262027
Operations and
General Government Streets and Sidewalks
Public Works Equipment Replacement
General Government Special and General
Bond Issuances $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding -Other Funding 346,430 443,700 - 115,440
Effect Upon Operations & Maintenance
Sources of Funding Identified 20232024202520262027
Cost by Fiscal Year (5,000)$ (5,000)$ (5,000)$ (10,000)$ (10,000)$
Capital Improvements Program Project Detail Sheet
Cost by Fiscal Year346,430$ 443,700$ -$ 115,440$ $
Operations and Maintenance
Estimated Project Cost905,570$20232024202520262027
Fiscal Years 2023 - 2027 2023
Annual maintenance costs are expected to decrease by $5,000 to $10,000 per year after replacement.
Costs20232024202520262027
Page 286
This project replaces Public Works equipment that has reached the end of its useful life in accordance with the capital equipment replacement plan, including: 20231998 Case 570LTX box blade tractor$122,210 1999 Chevrolet 12-yard dump truck112,110 20232009 Dodge dump truck112,110 2024Compact motor grader (new fleet addition)239,700 20242005 Caterpillar 9146 wheel loader204,000 20262006 Ford F650 dump truck115,440
Project Description
-
No significant change to operation and maintenance expenditures are anticipated with this item.
Estimated Project
This project will renovate the interior of the building that houses finance, municipal court, and utility billing operations to create a customer-friendly environment while increasing office space for additional employees.
Project Description
General Government Special and General Finance Building Renovation
Other Funding 150,000 -Operations and Maintenance Costs20232024202520262027
Cost by Detail Sheet
Sources of -
Fiscal Years 2023 - 2027 Page 287
Funding Identified 20232024202520262027 Bond Issuances $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues -BEDC Funding - - -TIRZ Funding
Effect Upon Operations & Maintenance
Cost by Fiscal Year150,000$ $ -$ -$ -$
Fiscal Year $ -$ -$ -$ -$ Capital Improvements Program Project
Cost150,000$20232024202520262027
OperatingGrants Fund Revenues BEDC Funding TIRZ OtherFundingFunding
Cost by Fiscal Year-$ $ 1,473,750$ $ -$
Annual maintenance costs are expected to decrease by $3,000 per year.
20232024202520262027 Bond
Operations and Costs
Utility Water
This project will replace the failing undersized waterline on Old Golf Course Road.
Sources of Funding Identified Issuances -$ -$ 1,473,750$ -$ -$
Cost by Fiscal Year $ $ (3,000)$ (3,000)$ (3,000)$
Fiscal
Estimated Project
Effect Upon Operations & Maintenance
20232024202520262027
Capital Improvements Program Detail Sheet Years 2023 - 2027
Cost1,473,750$20232024202520262027
Project
Project Description
Old Golf Course Road Water Line
Maintenance
Page 288
This project consists of relocating water lines from underneath the road bed along Main Street from 1st Street to 5th Street and 7th Street to 8th Street..
Cost by Fiscal Year $ -$ $ (3,000)$ (3,000)$
Annual maintenance costs are expected to decrease by $3,000 per year.
Estimated Project
2023 -
Utility Water
Effect Upon Operations & Maintenance
Project
-$
Cost by Fiscal Year-$-$ -$ 625,000$ $
Funding Identified 20232024202520262027 Bond
Sources of Issuances -$ -$ -$ -$
Project Description
GrantsOperating Fund Revenues 625,000 BEDC Funding TIRZ OtherFundingFunding
Operations and
Cost625,000$20232024202520262027
Page 289
Fiscal
Capital Improvements Program Detail Sheet Years 2027
Maintenance Costs 20232024202520262027
North Main Street Water Line Relocation
Effect Upon Operations & Maintenance
20232024202520262027 Bond Issuances -$ -$
Project Description
-$ GrantsOperating Fund Revenues -437,500 BEDC Funding TIRZ OtherFundingFunding
Mary Jane Water Line Replacement
Page 290
Cost by Fiscal Year-$ 437,500$ $ -$ $
Utility Water
Cost437,500$20232024202520262027
This project will replace the failing waterline on Mary Jane.
Estimated Project
Annual maintenance costs are expected to decrease by $1,250 per year.
Maintenance Costs 20232024202520262027
Cost by Fiscal Year $ (1,250)$ (1,250)$ (1,250)$ (1,250)$ Improvements Program Project Detail Sheet Years 2023 - 2027
Capital
Operations and
Fiscal
Sources of Funding Identified -$ -$
Effect Upon Operations & Maintenance
Estimated Project
Cost by Fiscal Year -$ -$ -$ -$ Detail Sheet Years 2023 - 2027
Sources of
Capital Improvements Program Project
Project Description
Page 291
Fiscal
No change to operation and maintenance expenditures are anticipated with this item.
E Central Water Line Upsize
Cost312,500$20232024202520262027
Funding Identified 20232024202520262027 Bond Issuances -$ -$ -$ -$ -$ GrantsOperating Fund Revenues -312,500 BEDC Funding TIRZ OtherFundingFunding
This project will replace the 2" and 1" undersized waterlines east of Nolan Creek bridge/shirt-tale bend.
and Maintenance Costs 20232024202520262027
Operations
Cost by Fiscal Year-$ $ 312,500$ $ -$
$
Utility Water
Sources of
Cost by Fiscal Year $ $ (2,000)$ (2,000)$ (2,000)$
This project consists of upsizing the waterline on S. Pearl from 1" to 8".
Effect Upon Operations & Maintenance
Cost by Fiscal Year-$ $ 187,500$ $ -$
Maintenance
Capital Improvements Program Project Detail Sheet
Annual maintenance costs are expected to decrease by $2,000 per year.
Fiscal Years 2023 - 2027
Estimated Project
Project Description
Operations and Costs
Funding Identified 20232024202520262027 Bond Issuances -$ -$ -$ -$ -$ GrantsOperating Fund Revenues -187,500 BEDC Funding TIRZ OtherFundingFunding
Utility Water
Page 292
20232024202520262027
Cost187,500$20232024202520262027
S Pearl Water Line
maintenance expenditures are
Sources of
Fiscal Years 2023 - 2027 Page 293
Project Description
Operations Detail Sheet
Effect Upon Operations & change to operation and anticipated with this item.
Maintenance No
N Blair/Flat/Walker Looped Water Service
Utility Water
and Maintenance Costs 20232024202520262027 Cost by Fiscal Year $ -$ -$ -$ -$ Capital Improvements Program Project
Project Cost375,000$20232024202520262027 Cost
Estimated by
The project consists of looping existing water lines between the named streets to improve water pressures and service due to small lines.
Funding Identified 20232024202520262027 Bond Issuances -$ -$ -$ -$ -$ GrantsOperating Fund Revenues 375,000 BEDC Funding TIRZ OtherFundingFunding
Fiscal Year-$-$ -$ 375,000$ $
Sparta Road Pump Replacements
Capital Improvements Program Project
Utility Water
BEDC
Effect Upon Operations & Maintenance
Maintenance Costs 20232024202520262027
Project Description
This project includes replacing the pumps at Sparta Road Pump Station due to age and flow rate to increase flow rates to accommodate increasing demand.
Sources of Funding Issuances 937,500$ -$ -$ -$ -$
Cost by Fiscal Year937,500$ -$ -$ -$ -$
Identified 20232024202520262027 Bond
Estimated Project
GrantsOperating Fund Revenues
Cost by Fiscal Year (2,000)$ (2,000)$ (2,000)$ (2,000)$ (2,000)$ Detail Sheet
Annual maintenance costs are expected to decrease by $2,000 per year.
Page 294
Funding TIRZ OtherFundingFunding
Cost937,500$20232024202520262027
Operations and
Fiscal Years 2023 - 2027
Loop 121 Utility Relocations Phase II
Sources of Funding - 2,500,000$ -$ -$
OperatingGrants Fund Revenues BEDC Funding TIRZ OtherFundingFunding
Capital Improvements
Cost by Fiscal Year-$ $ 2,500,000$ $ -$
The project will relocate water and sewer utilities in preparation of the Loop 121 Widening Project Phase II.
Effect Upon Operations & Maintenance
Project
Utility Water
Identified 20232024202520262027 Bond Issuances -$
Cost by Fiscal Year $ -$ -$ -$ -$ Program Detail Sheet Years 2023 - 2027
Estimated Project
$
Maintenance Costs 20232024202520262027
Cost2,500,000$20232024202520262027
No change to operation and maintenance expenditures are anticipated with this item.
Operations and
Page 295
Fiscal
Project Description
Effect Upon Operations & Maintenance
Page 296
Estimated Project
10,000
Temple-Belton WWTP Phase II
Sources of Issuances $ -$ -$ -$ -$ by Fiscal Year $ 10,000$ 10,000$ 10,000$ 10,000$ Detail 2027
5,750,000
GrantsOperating Fund Revenues1,500,000 BEDC Funding TIRZ OtherFundingFunding 1,000,000 Operations and Maintenance Costs 20232024202520262027 Cost
Utility Wastewater
Project Description
Cost8,250,000$20232024202520262027
This project will expand capacity by adding new biological treatment trains, disinfection, and solids handling capabilities at the Temple-Belton wastewater treatment plant.
Capital Improvements Program Project
Annual maintenance costs are expected to increase by $10,000 per year.
Funding Identified 20232024202520262027 Bond
Sheet Fiscal Years 2023 -
Cost by Fiscal Year8,250,000$ -$ -$ -$ -$
Annual maintenance costs are expected to increase by $1,000 per year.
TIRZ
Operations and
Fund Revenues
Capital Improvements Program Project
Sources of Funding Identified Issuances -$ -$ -$ -$ -$
Page 297
20232024202520262027 Bond
GrantsOperating
BEDC Funding 1,375,000 OtherFundingFunding
Cost by Fiscal Year 1,000$ 1,000$ 1,000$ 1,000$ 1,000$ Detail Years 2023 - 2027
Utility Wastewater
Project Description
Cost1,375,000$20232024202520262027
Sheet Fiscal
Effect Upon Operations & Maintenance
Maintenance Costs 20232024202520262027
The project extends the City's gravity sewer along IH-14 to FM1670.
Estimated Project
Cost by Fiscal Year1,375,000$ -$ -$ -$ -$
IH-14/FM 1670 Sewer Extension
The project will offload a problem lift station by reconstructing portions of the existing gravity sewer.
BEDC Funding
Annual maintenance costs are expected to decrease by $1,000 per year.
Continental Lift Station Offload
Cost by Fiscal Year 600,000$ $ -$ -$ -$
Estimated Project Cost 600,000$ 20232024202520262027
Sources of Funding Identified 20232024202520262027
Project Description
Effect Upon Operations & Maintenance
20232024202520262027
Page 298
TIRZ OtherFundingFunding
Operations and Maintenance Costs
Utility Wastewater
GrantsOperating Fund Revenues 600,000
Bond Issuances -$ -$ -$ -$ -$
Fiscal Years 2023 - 2027
Cost by Fiscal Year (1,000)$ (1,000)$ (1,000)$ (1,000)$ (1,000)$
Capital Improvements Program Project Detail Sheet
Project Description
TIRZ OtherFundingFunding
Cost by Fiscal Year $ -$ -$ -$ -$
Estimated Project Cost1,125,000$20232024202520262027
Utility Wastewater
20232024202520262027 Bond
Effect Upon Operations & Maintenance
Page 299
Cost by Fiscal Year1,125,000$ -$ -$ -$ -$
This project replaces and upsizes existing force mains to handle flows and to prevent erosion of the mains.
Main Belton Lift Station Force Main
Fiscal Years 2023 - 2027
BEDC Funding
Project
No change to operation and maintenance expenditures are anticipated with this item.
Operations and
GrantsOperating Fund Revenues
Sources of Funding Identified Issuances 1,125,000$ -$ -$ -$ -$
Maintenance Costs 20232024202520262027
Capital Improvements Program Detail Sheet
This project replaces failing sewer lines on College Street from 9th Avenue to 11th Avenue.
Utility Wastewater
Annual maintenance costs are expected to decrease by $1,000 per year.
Maintenance Costs 20232024202520262027
Project
Effect Upon Operations & Maintenance
Fiscal
Cost812,500$20232024202520262027
Cost by Fiscal Year-$-$ -$ $ 812,500$
College Street Sewer Replacement
Page 300
Project Description
Funding Identified 20232024202520262027 Bond Issuances -$ -$ -$ -$ -$ GrantsOperating Fund Revenues -812,500 BEDC Funding TIRZ OtherFundingFunding
Cost by Fiscal Year $ -$ -$ $ (1,000)$
Estimated Project
Sources of
Improvements
Operations and
Capital Program Detail Sheet Years 2023 - 2027
Estimated Project
$ Sources
Fiscal Years 2023 - 2027 Page 301
Cost by Fiscal Year $ (1,000)$ (1,000)$ (1,000)$ (1,000)$ Detail Sheet
Operations
This project replaces the failing and undersized sewer at Mary Jane and E Avenue J.
Capital Improvements Program Project
Utility Wastewater
Mary Jane and E Ave J Sewer
Cost by Fiscal Year-$ 500,000$ $ -$ of
Annual maintenance costs are expected to decrease by $1,000 per year.
Cost500,000$20232024202520262027
Funding Identified 20232024202520262027 Bond Issuances -$ -$ -$ -$ -$ GrantsOperating Fund Revenues -500,000 BEDC Funding TIRZ OtherFundingFunding
and Maintenance Costs 20232024202520262027
Project Description
Effect Upon Operations & Maintenance
Maintenance Costs 20232024202520262027
Page 302
Cost by Fiscal Year450,000$ -$ -$ -$ -$
Identified 20232024202520262027 Bond
Estimated Project
Sources of Funding Issuances -$ -$ -$ -$ -$
Operations and
Fiscal
Project Description
This project replaces the bellied sewer line in W Avenue A between Burnet and Davis streets to improve flow of sewer to this area.
Utility Wastewater
Annual maintenance costs are expected to decrease by $1,000 per year.
Cost450,000$20232024202520262027
GrantsOperating Fund Revenues 450,000 BEDC Funding TIRZ OtherFundingFunding
Effect Upon Operations & Maintenance
Capital Improvements Program Project
W Ave A Sewer Replacement
Cost by Fiscal Year (1,000)$ (1,000)$ (1,000)$ (1,000)$ (1,000)$ Detail Sheet Years 2023 - 2027
Sources of Funding Identified Issuances -$ -$ 625,000$ -$ -$
OperatingGrants Fund Revenues BEDC Funding TIRZ OtherFundingFunding
Cost by Fiscal Year $ $ (1,000)$ (1,000)$ (1,000)$
20232024202520262027
Effect Upon Operations & Maintenance
Cost by Fiscal Year-$ $ 625,000$ $ -$
The project will replace the sewer main on E Avenue M from Highland Drive to Sharon Road.
Cost625,000$20232024202520262027
Utility Wastewater
Annual maintenance costs are expected to decrease by $1,000 per year.
E Ave M Sewer Replacement
Operations and Costs
Maintenance
Estimated Project
20232024202520262027 Bond
Capital Improvements Program Project Detail Sheet
Project Description
Fiscal Years 2023 - 2027
Page 303
Fiscal
Operations and
Cost by Fiscal Year-$ 312,500$ of
Utility Wastewater
Estimated Project
This project will replace a deteriorating clay sewer line on W Avenue B.
$
Project Description
$
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $1,000 per year.
Cost312,500$20232024202520262027
Maintenance Costs 20232024202520262027
$ $
W Ave B near Mitchell Sewer Line
Page 304
Capital Improvements Program Project
-
Funding Identified 20232024202520262027 Bond Issuances -$ -$ -$ -$ -$ GrantsOperating Fund Revenues -312,500 BEDC Funding TIRZ OtherFundingFunding
$ -$ Sources
Cost by Fiscal Year (1,000)$ (1,000) (1,000)$ Detail Sheet Years 2023 2027
Maintenance Costs 20232024202520262027
This project includes replacing collapsed clay sewer lines between N Blair Street and Hilltop, north of E 14th Avenue.
Funding Identified 20232024202520262027 Bond Issuances -$ -$ -$ -$ -$ GrantsOperating Fund Revenues 312,500 BEDC Funding TIRZ OtherFundingFunding
Cost by Fiscal Year $ -$ $ (1,000)$ (1,000)$
Utility Wastewater
Cost312,500$20232024202520262027
Operations and
Fiscal Years 2023 - 2027
Capital Improvements Program Project Detail Sheet
Hilltop Sewer Replacement
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $1,000 per year.
Cost by Fiscal Year-$-$ -$ 312,500$ $
Sources of
Project Description
Page 305
Estimated Project
Capital Program Detail Sheet
Project
Mitchell Branch Sewer Upsize/Interceptor
Project Description
GrantsOperating Fund Revenues BEDC Funding TIRZ OtherFundingFunding
Estimated Project
Cost by Fiscal Year-$ 4,125,000$ $ -$ -$
Fiscal Year $ -$ -$ -$ -$
Fiscal Years 2023 - 2027 Page 306
Improvements
Funding Identified 20232024202520262027 Bond Issuances -$ 4,125,000
This project consists of upsizing the existing sewer line, or placing a parallel interceptor, to handle flows from Shanklin/BISD/Three Creeks through Mitchell Branch.
Sources of $ -$ -$ -$
Effect Upon Operations & Maintenance change to operation and maintenance expenditures are anticipated with this item.
Utility Wastewater
No
and Maintenance Costs 20232024202520262027 Cost
Cost4,125,000$20232024202520262027
Operations by
GrantsOperating Fund Revenues
Project Description
Annual maintenance costs are expected to decrease by $1,000 per year.
Cost by Fiscal Year $ -$ $ (1,000)$ (1,000)$
TIRZ Funding -1,406,250 Funding
Fiscal
Capital Program Detail Sheet Years 2023 - 2027
Project
Identified 20232024202520262027 Bond
Page 307
Effect Upon Operations & Maintenance
E 4th Ave/N Blair Drainage
Maintenance Costs 20232024202520262027
Cost1,406,250$20232024202520262027
Sources of Funding Issuances -$ -$ -$ -$ -$
This project adds new culverts and channels at E 4th Avenue and N Blair to receive runoff in a school area.
Estimated Project
BEDC Funding
Other
Cost by Fiscal Year-$-$ -$ 1,406,250$ $
Operations and
Utility Drainage
Improvements
Funding TIRZ OtherFundingFunding
Cost625,000$20232024202520262027
Cost by Fiscal Year $ $ (500)$ (500)$ (500)$
Estimated Project
Utility Drainage
Liberty Hill Subdivision Culvert
Identified 20232024202520262027 Bond
Fiscal Years 2023 - 2027
Annual maintenance costs are expected to decrease by $500 per year.
OperatingGrants Fund Revenues
Capital Improvements Program Project Detail Sheet
Sources of Funding Issuances $ -$ 625,000$ -$ -$
Maintenance Costs 20232024202520262027
-
This project consists of replacing the undersized culverts and reworking the detention ponds in Liberty Hill in order to pass a 100-year flood event.
Cost by Fiscal Year-$ $ 625,000$ $ -$
Project Description
BEDC
Operations and
Page 308
Effect Upon Operations & Maintenance
Estimated Project
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $2,000 per year.
OperatingGrants Fund Revenues
Fiscal
Cost by Fiscal Year-$ $ 500,000$ $ -$
This project will replace the undersized, failing culvert and widen Mesquite Road to pass a 100-year flood event.
Project Description
Mequite Road Drainage
Sources of Funding Issuances -$ -$ 500,000$ -$ -$
Funding TIRZ OtherFundingFunding
Utility Drainage
Project
Operations and
Page 309
Cost500,000$20232024202520262027
BEDC
Cost by Fiscal Year $ $ (2,000)$ (2,000)$ (2,000)$
Identified 20232024202520262027 Bond
Maintenance Costs 20232024202520262027
Improvements
Capital Program Detail Sheet Years 2023 - 2027
Page 310
Directors consists of five community business leaders who are appointed to three year terms by the Belton City Council. The Board hires an Executive Director to manage the Corporation. City of Belton staff perform some functions for the BEDC, including accounting services, audit services, information technology services, and investment activities. These activities are authorized under an Administrative Services Contract by and between the City of Belton and BEDC.
TheconstituentsBoardof
Belton Economic Development Corporation Overview
Page 311
The Belton Economic Development Corporation (BEDC), incorporated in 1990, in accordance with the Texas Development Corporation Act of 1979 and governed by Section 4A of the Act, authorized a half cent sales tax to be used to promote a wide range of initiatives designed to stimulate new and expanded industrial and manufacturing activities, including the funding of land, buildings, facilities, infrastructure, and expenditures that comply with eligible projects as defined in the Act and subsequently codified in Chapter 505 of the Texas Local Government Code The BEDC Articles of Incorporation state that the Corporation was organized exclusively for the purpose of benefitting and accomplishing public purposes of the City of Belton by promoting, assisting, and enhancing economic development activities for the City. In doing so, BEDC develops programs to facilitate job creation, with an emphasis on primary job creation, and enhances the City’s commercial tax base in order to foster a vibrant economy. Since its inception, two of its core principles continue to be developing the Belton Business Park and funding infrastructure projects that fuel commercial development. BEDC also provides proactive and innovative business retention and recruitment efforts, forging strong bonds between the City and its commercial
Restricted Net Assets (GAAP)
Budget Basis:
Ending Unrestricted Net Assets (GAAP) 2,634,678 4,663,811 6,433,881 6,909,236 8,083,386
BEDC Fund Statement of Fund Balance
Fiscal Year Ending September 30 2020 2021 2022 2022 2023
$ $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 $10,000,000 2020 Actual 2021 Actual 2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30 Fund Balance History Unrestricted Net Assets (GAAP) Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) Page 312
Revenues 1 2,506,661 2,488,409 2,455,330 2,821,043 3,114,250 Expenses (833,315) (459,276) (685,260) (575,618) (1,940,100)
1Notes:Excludes Use of Prior Years' Fund Balance 2 An adjustment is made to unrestricted net assets, if necessary, during the conversion from a budget basis to an accrual basis (GAAP).
Reconciliation to GAAP:
Ending Unrestricted Net Assets (Budget) 2,038,288$ 4,663,811$ 6,433,881$ 6,909,236$ 8,083,386$ Adjustment 2 596,390
Net Increase / (Decrease) in Net Assets 1,673,346 2,029,133 1,770,070 2,245,425 1,174,150
Actual ActualBudgetEstimatedProjected
Total Fund Balance (GAAP) 6,048,532$ 6,101,813$ 7,729,883$ 8,205,238$ 9,237,388$
Net Investment in Capital Assets (GAAP) 3,413,854 1,438,002 1,296,002 1,296,002 1,154,002
Ending Unrestricted Net Assets (Budget) 2,038,288$ 4,663,811$ 6,433,881$ 6,909,236$ 8,083,386$
Beginning Unrestricted Net Assets (GAAP) 364,942$ 2,634,678$ 4,663,811$ 4,663,811$ 6,909,236$
BEDC Fund Revenue Trend
2019 Actual2020 Actual2021 Actual2022 Budget2022 Estimate2023 Budget Sales Tax Rental Income Miscellaneous Income Page 313
Sales Tax 1,786,856$ 2,042,479$ 2,447,756$ 2,418,500$ 2,778,599$ 3,056,460$ Rental Income 44,355 34,476 30,040 27,600 27,600 27,600 Miscellaneous Income 409,976 429,706 10,613 9,230 14,844 30,190
Total Revenue 2,241,187$ 2,506,661$ 2,488,409$ 2,455,330$ 2,821,043$ 3,114,250$ $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000
FY 2019FY 2020FY 2021FY 2022FY 2022FY
$
Revenues
ActualActualActualBudgetEstimatedBudget2023
5210Rental Income 34,476 30,040 27,600 27,600 27,600
6100Sale of City Property 383,873
9100Interest Income 10,840 3,345 3,000 8,614 9,000
Charges for Service
Total 429,706 10,613 9,230 14,844 30,190
Page 314
Miscellaneous Income
6710Interest on Notes Receivable 4,976 7,268 6,230 6,230 5,590
Franchise & Other Taxes
Account
1210Sales Tax 2,042,479$ 2,447,756$ 2,418,500$ 2,778,599$ 3,056,460$ Total 2,042,479 2,447,756 2,418,500 2,778,599 3,056,460
FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
6700Miscellaneous Income 30,017 15,600
BEDC Fund Revenues(505-3)
Total 34,476 30,040 27,600 27,600 27,600
BEDC Fund Revenues2,506,661$ 2,488,409$ 2,455,330$ 2,821,043$ 3,114,250$
Maintenance
FY 2020FY 2021FY 2022FY 2022FY 2023
Description ActalActualBudgetEstimatedBudget
BEDC Fund Category Summary 2023 Expenditures by Category
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BEDC
Personnel 14% Maintenance 5% Services 11% Capital Outlay 3% Transfers 67% FY
Personnel 200,162$ 213,584$ 218,600$ 233,858$ 278,430$ Supplies 4,754 4,489 5,080 2,050 5,170 58,165 28,719 76,190 35,600 86,740 Services 129,000 139,140 185,390 154,110 219,760 Capital Outlay 441,234 73,344 50,000 50,000 Transfers 150,000 150,000 1,300,000 Fund 833,315$ 459,276$ 685,260$ 575,618$ 1,940,100$
DIVISION MISSION AND DESCRIPTION
0 4 2 2 Estimated number of job
Goal: Aid in the development of infrastructure to stimulate commercial and industrial activity Action Item: Identify, design, and fund vital utility and roadway projects, in partnership with the City, to encourage development
Goal: Participate in downtown redevelopment efforts to support small business retention and attraction Action Item: Partner in the implementation of the Imagine Belton Plan and identify initiatives to support small business
Appropriations for special services increase to assist with the implementation of the Imagine Belton Plan
PERFORMANCE MEASURES Number
The mission of the Belton Economic Development Corporation is to enhance the economy of the City of Belton by assisting primary industries that wish to expand or locate into the community, thereby creating new job opportunities.
10,50010,50010,69810,750 PERSONNEL Executive Director 1.00 1.00 1.00 1.00 Director of Business Retention and Expansion 0.75 0.75 0.75 0.75 Administrative Assistant 0.50 0.50 0.50 1.00 Total Employees (Full-Time Equivalents) 2.25 2.25 2.25 2.75 Page 316
Number of real estate inquiries engaged 60 53 70 of commercial/industrial sites listed on website Amount invested in infrastructure to promote development$1,000,000$2,500,000$150,000$1,300,000 of commercial/industrial enties on tax roll of BEDC real estate transactions in Belton
Goal: Facilitate new and existing business expansion to create employment opportunities and enhance the tax base Action Item: Promote Belton through various platforms/partnerships and maintain programs for business recruitment and retention
75 75 60 75
Transfers for capital projects increase to set aside cash for significant infrastructure projects 2022FY 2022FY 2023
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET
Number
64
Belton Economic Development Corporation
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Economic Development
One Administrative Assistant position has been reclassified from a part-time position to a full-time position
FY 2021FY
1,8091,9141,6991,700 Number
Marketing expenditures decrease after completion of a downtown marketing plan in FY 2022
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget
Personnel
2500Small Equipment 3,730 2600Postage 275 332 360 200 450 Total 4,754 4,489 5,080 2,050 5,170
Supplies
Total 200,162 213,584 218,600 233,858 278,430
1010 Administrative Salaries 162,064$ 167,495$ 170,970$ 182,120$ 208,570$ 1210TMRS 15,458 17,141 17,750 19,000 21,940 1220FICA 11,872 11,743 13,080 14,000 15,960 1230Employee Insurance10,027 16,164 16,080 17,700 31,150 1240Workers' Comp. Insurance308 239 370 298 400 1250Unemployment Compensation 433 802 350 740 410
3010Building 183 3,219 2,000 3,200 12,500 3530Business Park 54,352 22,793 72,240 30,900 72,240 4160Computer System 3,630 2,707 1,950 1,500 2,000 Total 58,165 28,719 76,190 35,600 86,740
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Maintenance
BEDC Fund (505-4-501)
2010Office Supplies 536 2,780 1,720 1,400 1,720 2090Tools and Other Supplies 213 1,377 3,000 450 3,000
Capital
Transfers
BEDC Fund Expenditures833,315$ 459,276$ 685,260$ 575,618$ 1,940,100$ Page 318
8000Land 161,827 8100Buildings 275,204 40,990 8400Computer Equipment 7,054 8500Furniture 4,203 25,300 8700Park Infrastructure 50,000 50,000 Total 441,234 73,344 50,000 - 50,000
Services
BEDCActualActualBudgetEstimatedBudgetFund(505-4-501)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name
Capital Outlay
5000Public Notices- 250 500 750 5010Marketing 33,781 55,835 71,500 71,500 40,000 5100Dues and Publications 16,046 15,254 17,490 15,500 18,730 5130Travel and Training 5,122 1,825 11,480 7,000 15,680 5200Office Lease 17,820 8,168 5500General Liability 546 3,344 4,150 3,500 4,100 5510Errors and Omission 258 5560Real Property 1,631 5600 Audit 4,048 3,621 3,830 3,600 3,830 5610Legal 10,206 7,970 20,000 7,500 20,000 5620Engineering 15,208 25,767 17,000 21,000 27,000 5700Special Services 6,450 1,712 20,000 2,500 66,000 5720Industry Training 1,000 1,000 5780 Admin Fees 7,500 11,250 12,500 12,500 12,500 5810Communication Services 7,134 1,870 1,900 1,870 5820Gas Service 491 1,111 9701,210 1,200 5830Electric Service 779 1,044 1,250 4,500 5,000 5870Business Park Lighting 540 1,129 5880Water Service 1,440 1,110 2,100 1,400 2,100 Total 129,000 139,140 185,390 154,110 219,760
9521Transfer to BEDC Projects 150,000 150,000 1,300,000 Total 150,000 150,000 1,300,000
Events and Concerts
Trails and Fields
Nolan Creek Hike and Bike trail, baseball, softball, soccer, sand volleyball, basketball, pickleball courts, disc golf, dog park, playgrounds (handicap accessible).
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COME EXPERIENCE ALL THINGS BELTON
Belton is the place to go for water activities we have Lake Belton, Stillhouse Lake, Nolan Creek, and coming soon fishing pier and kayak launch to Heritage Park with the expansion at Leon River. Belton offers amazing outdoor recreation: fishing, boating, skiing, camping, hiking, tubing, and kayaking for the whole family.
Tubing & Kayaking
Bell County Expo Center- concert venue, livestock arena, conference center. City of Belton sponsored events include Christmas at the Chisolm Trail, B4 Festival, 4th of July Parade and PRCA Rodeo, Movies in the Park, Soggy Doggy Day, Family Fishing and Fun, Father Daughter Dance, and One Community One Day.
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CITY AND AREA DEMOGRAPHICS
Dallas 137 miles Atlanta 870 miles
San Antonio 139 miles Chicago 1,104 miles Houston 172 miles Los Angeles 1,391 miles El Paso 589 miles New York 1,696 miles
Distance to:
LOCATION
Austin 60 miles Denver 888 miles
Belton is situated along the banks of the Leon River in the rapidly growing Central Corridor of Texas. It is on Interstate 35 near the geographic center of the state, approximately 137 miles south of Dallas/Fort Worth and 60 miles north of Austin. Local topography varies from rolling plains to wooded hills with two large lakes just ten minutes from downtown. Within a 175 mile radius of Belton is a market of over 9.4 million people, including the Dallas/Fort Worth Metroplex, San Antonio, and much of Houston. This region encompasses 55 percent of the population of Texas.
Dallas Houston San Antonio El Paso Denver Chicago Los Angeles Georgia New York Belton ★ Page 321
CLIMATE Average Winter Temperature 46.7° F Average Summer Temperature 81.5° F Average Annual Precipitation 35.25" Elevation 525 Feet 5.004.504.003.503.002.502.001.501.000.500.00100°90°80°70°60°50°40°30°20°10°0° JanFebMarAprMayJunJulAugSepOctNovDec City of Belton Average Climate Precipitation in inches High Low Page 322
Population by City
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Over 65: 10.5%
Belton 23,845 18,216 14,623 12,476 Bell County 379,617 310,235 237,974 191,088 Killeen/Temple MSA 475,367 385,623 312,952 255,301 (Bell, Coryell Counties)
POPULATION
Population Composition:
18 – 64: 50.9%
Female: 55.7% Male: 44.3%
High school graduate or higher, age 25 or older: 85.8% Bachelor’s degree or higher, age 25 or older: 27.4%
According to the U.S. Census Bureau, Belton’s population consists of 52.6% White, 31.6% Hispanic or Latino, 10.7% African American, and 5.1% all other ethnicities.
2021 2010 2000 1990
Veterans: 1,355
Under 18: 38.6%
TempleBelton1,00021,00041,00061,00081,000101,000121,000141,000 Harker HeightsKilleenSalado
Higher Education:
EDUCATION
• BISD and all its campuses received the state's highest rating, “met standard” based on student performance on the State of Texas Assessment of Academic Readiness. This is as of 2019, All district schools were not rated in 2020 or 2021 due to COVID-19.
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• 3 - high schools, 4 - junior high schools, 11 - elementary schools
• Bell County:
Texas A & M College of Medicine, Temple Temple College, Temple Central Texas College, Killeen Texas A&M University Central Texas, Killeen
• Area Colleges: Baylor University, Waco McLennan Community College, Waco Texas State Technical College, Waco Southwestern University, Georgetown The University of Texas, Austin St. Edwards University, Austin Huston-Tillotson College, Austin Concordia University, Austin Austin Community College, Austin Texas A & M University, College Station Texas State College, San Marcos
Belton Independent School District:
• Belton: University of Mary Hardin-Baylor
There are five banks and two credit unions represented in Belton with branch offices located throughout Bell County and Central Texas.
TRANSPORTATION
Highways: Interstate 35, Interstate 14 (US Highway 190), State Highway 317, Loop 121, FM 436, FM 439, FM 93.
Belton's business community is diversified, with various sectors – manufacturing and distribution, retail, education, healthcare, government, and IT business process services.
Air: Killeen-Fort Hood Regional Airport, Temple Draughton Miller Central Regional Airport, Austin Bergstrom International Airport.
Bus Lines: HOP public bus line which runs from Copperas Cove to Temple.
Health care represents the largest single industry in Bell County. Over 21,838 individuals are employed in the medical field. Baylor Scott & White Health, the largest not-for-profit health system in the state of Texas, has a significant presence in Central Texas. This includes Scott & White Memorial Hospital, ranked by U.S. News and World Report as one of the top 10 hospitals in the state of Texas, McLane Children’s Hospital, and dozens of primary, urgent, and specialty care clinics staffed by over 800 physicians and 8,000 employees. Other medical facilities also service the area such as: Olin E. Teague Veteran's Center, Cedar Crest Hospital & Clinic, Metroplex Hospital, Seton Medical Harker Heights Center, and Darnall Army Medical Center.
Railroad: Santa Fe Railroad, Georgetown Railroad, AMTRAK passenger service in Temple.
INDUSTRIES
The industrial sector is represented by companies manufacturing modular home structures, agriculture equipment, wire cable, fiberglass tanks, roofing material, specialty advertising products, corrugated boxes, exercise equipment, school and office furniture, rapid prototypes, and centrifugal alloy castings. Various warehousing and distribution operations handle, industrial gases, snack foods and parcel delivery.
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Fort Hood U.S. Army Installation is located 17 miles west of Belton. It is the largest United States Army Training Post, the largest single-site employer in the State of Texas with a force of more than 55,374, and a key economic driver for the area. The Texas Comptroller’s office reports that Fort Hood’s economic impact to the state was an estimated $28.8 billion in 2021.
MAJOR EMPLOYERS
University of Mary Hardin-Baylor Education 660 TruMH (a Clayton Homes Co) Manufacturing/Distribution 556 HEB Grocery Retail/Service 433 CGI IT/Business Process Services 315 Cedar Crest Hospital & Clinic Healthcare 294 Wal-Mart Retail/Service 272 UPS-Customer Center Distribution 212 City of Belton Government 175
DistributionIT/BusinessHealthcareRetail/ServiceManufacturing/DistributionGovernmentEducationProcessServices
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EMPLOYEES BY PRODUCT
Employer Product Employees
BISD Education 1,990 Bell County Government 1,250
The top 10 property taxpayers within the City limits have a combined taxable value for 2022 of $178,572,513, and are comprised of the following organizations:
Taxpayer
PARKS & RECREATION
Bell County Museum: One of twelve remaining Carnegie Libraries in Texas, this historic building was restored in 1990 and now stands as the major collection of Bell County history. In 1991, the Bell County Museum was awarded the entire collection of artifacts of Miriam "Ma" Ferguson, the first woman governor of Texas and a native of Bell County.
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Taxable Assessed Value River Springs at barge Ranch $36,328,138 Turtle Creek Investments 29,549,378 Oncor Electric Delivery 22,261,160 Chappell Hill Equity III 17,726,352 Legacy Landing Group 17,193,760 Colonial Crossing Company 16,377,917
Wal-Mart Real Estate Business Trust 10,850,000 Stratasys Direct Manufacturing 9,877,808 CMH Manufacturing Inc 9,376,427 2007 Belton Shady Lane 9,031,573
Harris Community Center: This renovated structure is situated gracefully along Nolan Creek and is an ideal setting for meetings, receptions, and reunions. The original building was constructed in 1936 and housed the Harris School, a historic African American school recognized with a state historical marker for its contribution to African American education. The building and grounds were conveyed from the school district to the City of Belton in 2005 for renovation. The Center was dedicated in July 2006 in conjunction with the West Belton-Harris High Ex-Student’s Association annual reunion. The Center has already received numerous awards and accolades, and ensures that the legacy, heritage, and contributions of those who came before us will be remembered.
Lakes: Belton Lake (7,400 acres) and Stillhouse Hollow Lake (6,340 acres) offer outdoor recreation, fishing, boating, skiing, boat rentals, launching ramps, picnic grounds, restrooms, restaurants, snack bars, drinking water, camping areas, RV areas, marinas, and nature trails.
PROPERTY & TAXES
Heritage Park: This is a 150-acre park along the Leon River and is home to our baseball and soccer association with 5 baseball game fields and 4 soccer game fields. It has a 1.5acre dog park with a large dog side and a small dog side. This park also includes an inclusive handicap playground with artificial turf and a rentable pavilion next to it. It also has walking trails, fishing dock, picnic areas and a community garden that can be reserved for growing your own vegetables. There are lighted parking lots with plenty of open space for just about any outdoor activity. More recently a championship 18-hole disc golf course was added to Heritage Park. People from across the country have come to play on the disc golf course.
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Bell County Expo Center: Central Texas' newest and best entertainment complex, the Expo Center includes a 9,400 seat main arena, a special events room, an assembly hall, an exposition building, and equine/livestock complex and champions club. Home of the Central Texas State Fair.
Harris Community Park: This park includes a playground, splash pad, picnic tables, horseshoe pits and three pavilions with restrooms. It is located near the renovated Harris Community Center and overlooks Nolan Creek and the Hike and Bike Trail.
Chisholm Trail Park: This a 34-acre park and is home to our softball association with 3 softball game fields and 2 practice soccer fields. It has lighted walking trail, several picnic areas a horseshoe pit, basketball court, sand pit volleyball court, 2-pickle ball courts and a new playground for the kids. This park features a parking lot next to a large, covered pavilion breezeway for exercise classes with a large restroom nearby.
Mural outside Cochran, Blair & Potts, Belton, TX
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SummerFun USA: A water amusement park along the banks of the Leon River adjacent to Heritage Park. The park includes a swimming pool, giant water slides, children's area, concessions, and picnic area.
Independence Day Celebration and PRCA Rodeo: The Annual 4th of July Celebration has been celebrated since the late 1800's and attracts crowds from all over Central Texas. The Celebration includes a kick-off street party at the Bell County Courthouse on the square, a three-day Professional Rodeo Cowboy Association Rodeo, a family fun carnival, God and Country concert featuring religious and Texas music, July 4th parade and patriotic program, and a day full of activities in Yettie Polk Park. Festivities in Yettie Polk Park include Children's Day in the Park, Old Fiddler's Contest, gospel singing, arts and crafts festival, and food booths. The Celebration is sponsored by the Belton Area Chamber of Commerce.
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Phone (area code and number)
Taxing UnitsOtherThanSchool DistrictsorWaterDistricts
Taxing Unit'sWebsite Address
GENERALINFORMATION:Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no-new-revenue (NNR) tax rate and voter-approval tax rate for the taxing unit.These tax rates are expressed in dollars per $100 of taxable value calculated.The calculationprocess starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest.The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate.The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable.
Water districts as defined underWater Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter-Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form50-860 Developed Water District Voter-Approval Tax Rate Worksheet.
While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together.
3. Preliminary2021adjustedtaxablevalue.
4. 2021totaladoptedtaxrate. 5. 2021taxablevaluelostbecausecourtappealsofARBdecisionsreduced2021appraisedvalue.A.Original2021ARBvalues: s 17,598,427 B. 2021valuesresultingfromfinalcourtdecisions:..................................................... -s 13,046,400 C. 2021valueloss. Subtract B from A.3 6. 2021taxablevaluesubjecttoanappealunderChapter42,asofJuly25.A.2021ARBcertifiedvalue: s 171598,427 B. 2021disputedvalue: $ 1,759,843 C. 2021undisputedvalue. Subtract B from A. 4 7. 2021Chapter42relatedadjustedvalues. Add Line SC and Line 6C. Tex.Tax Code§26.012(14) 'Tex.Tax Code§26.012(14) 3Tex.Tax Code§26.012(13) •Tex.Tax Code§26.012(13) Amount/Rate s 1,542,573,832 $ 0 s 1,542,573,832 $ 0.6300 /$100 $ 4,552,027 s 15,838,584 s 20,390,611 Formdevelopedby:TexasComptrollerof PublicAccounts, PropertyTaxAssistance Division Foradditionalcopies, visit: comptroller.texas.gov/taxes/property-tax 50-856 • 7-21/8 Page 334
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
CITY OF BELTON
SECTION 1: No-New-RevenueTax Rate
2022TaxRateCalculationWorksheet
Line No-New-RevenueTaxRateWorksheet
Taxing Unit's Address, City, State, ZIP Code
1. 2021totaltaxablevalue. Enter the amount of2021 taxable value on the2021 tax rolltoday. Include any adjustments since last year's certification;excludeTaxCode Section 25.25(d) one-fourthand one-third over-appraisal corrections from these adjustments. Exclude anyproperty valuesubject to an appeal under Chapter42 as ofJuly25 (will add undisputedvaluein Line 6).Thistotalincludes the taxable value of homesteads with tax ceil-ings(will deduct in Line2)and the capturedvalue for tax increment financing (adjustment ismadeby deductingTIF taxes, as reflected in Line17).1
Taxing Unit Name
Form 50-856
School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313Agreements.
The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years.When appraisal values increase, the NNR tax rate should decrease.
2. 2021taxceilings. Counties, cities and junior college districts. Enter 2021 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter O. If your taxing unit adopted the tax ceiling provision in2021 or a prior year for homeowners age 65 or older or disabled, use this step.' Subtract Line 2 from Line 1.
TheComptroller'sofficeprovidesthisworksheettoassisttaxingunits in determining taxrates.The informationprovidedinthisworksheetisofferedastechnicalassistance andnot legaladvice.Taxing unitsshouldconsultlegalcounselfor interpretations oflaw regarding tax ratepreparationandadoption.
A. Absolute exemptions. Use 2021marketvalue: $ 273,819
or
2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3and Line 7.
Total 2022 taxable value on the 2022 certified appraisal roll today.This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20).These homesteads include homeowners age 65 or older or disabled. Comptroller's
Adjusted 2021levy with refunds andTIF adjustment. Add Lines 15 and 16.10
C. Value loss. Subtract B from A.'
Total adjustments for lost value. Add Lines 9, 10C and 11C.
Tax increment financing: Deduct the 2022 captured appraised value of property taxable
C. Value loss. Add A and B.6
exempted for
No-New-RevenueTaxRateWorksheet
B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption times 2021 value:........ 7,702,989+$
2022TaxRateCalculationWorksheet Taxing UnitsOtherThan School DistrictsorWater Districts Line 18.17.16.15.14.13.12.11.10.9.8.
2021 total value. Subtract Line 12 and Line 13from Line 8.
2021 taxable value lost because property first qualified for an exemption in 2022. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount.Do not include value lost due to freeport, goodsin-transit, temporary disaster exemptions.Note that lowering the amount or percentage of an existing exemption in 2022 does not create a new exemption or reduce taxable value.
property:.••.•...•.•
B. 2022 productivity or special appraised value:........................................................ -$ 0
11 A. B. C. D. E. Certified Counties:values:...................................................................................... Include railroad rolling stock values certified by the
Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.
A. 2021marketvalue: $ 0
2021 taxable value of property in territory the taxing unitdeannexedafter Jan. 1, 2021. Enter the 2021 value of property in deannexed territory. 5
office: .......................
exemption: Deduct
Pollution control and energy storage system the value of property the current tax year for the first time pollution control energy storage system
Taxes refunded for years preceding tax year 2021. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2021.Types of refunds include court decisions,Tax Code Section 25.25(b) and (c) corrections andTax Code Section 31.11 payment errors.Do not include refunds for tax year 2021.This line applies only to tax years preceding tax year 2021.•
by a taxing unit in a tax increment financing zone for which the 2022 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below.12 •••••••••••••••••••• Total 2022 value. Add A and B, then subtract C and D. s1,789,713,499 +$ 0 -$ 0 s305,906,705 'Tex.Tax Code§ 26.012(15) 'Tex.Tax Code§ 26.012(15) 'Tex.Tax Code§ 26.012(15) •Tex.Tax Code§ 26.03(c) 'Tex.Tax Code§ 26.012(13) "Tex.Tax Code§ 26.012(13) "Tex.Tax Code§ 26.012, 26.04(c-2) 12Tex.Tax Code§ 26.03(c) For additionalcopies,visit: comptroller.texas.gov/taxes/property-tax Form 50-856 Amount/Rate s 1,562,964,443 $ 0 $ 7,976,808 $ 0 $ 7,976,808 s 245,370,251 s 1,309,617,384 $ 8,250,589 $ 5.144 $ 8,255,733 s 1,483,806,794 Page 335
2021capturedvalueofproperty in aTIF. Enter the totalvalueof 2021capturedappraisedvalueofpropertytaxableby a taxingunit in a tax increment financing zone for which 2021taxeswere deposited into the tax incrementfund.8 If the taxingunit has no captured appraised value in line 1SD, enter 0.
as
2021 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2022. Use only properties that qualified in 2022 for the first time; do not use properties that qualified in 2021.
"Tex.Tax Code§ 26.01(c) and (d)
C. Total value under protest or not certified. Add A and B.
2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17
A. 2022taxablevalueof properties under protest.Thechiefappraiser certifies alistof properties still under ARB protest. The list shows the appraisal district's value and the taxpayer's claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of s58,389,827these values. Enter the total value under protest. 14
law.
"Tex.Tax Code§ 26.012(6)
rate accounts for such things as salaries, utilities and day-to-day operations. 2.
Total 2022 taxable value of new improvements and new personal propertylocated in new improvements. New means the item was not on the appraisal roll in 2021. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, 2021 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2022. 19
For additionalcopies, visit: comptroller.texas.gov/taxes/property-tax Amount/Rate $ 0.5466,s,oo s 1,562,964,443 Page 336
"Tex.Tax Code§ 26.01(c)
SECTION 2:Voter-Approval Tax Rate Form50-856 Amount/Rate s58,389,827 $
No-New-RevenueTax RateWorksheet
percentage allowed
Adjusted 2022 taxable value. Subtract Line 24 from Line 21.
"Tex.Tax Code§ 26.012(6)(6)
1. and Operations (M&O) Tax The M&O portion is the rate that plus the applicable by This Debt Rate:The debt rate includes the debt service necessary to pay
2022 tax ceilings. Counties, cities andjunior colleges enter 2022 total taxable value of homesteads with tax ceilings.These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter O. If your taxing unit adopted the tax ceiling provision in 2021 or a prior year for homeownersage 65 or older or disabled, use this step.16
Maintenance
Total value of properties under protest or not included on certified appraisal roll. 13
COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies.The total is the 2022 county NNR tax rate. 21 0 s1,542,196,621 $ 0 s66,415,710 s66,415,710 s1.475,780,911
21Tex.Tax Code§ 26.04(d)
"Tex.Tax Code§ 26.012(17)
tax
Rate:
20Tex.Tax Code§ 26.04(c)
the taxing unit's debt payments in the coming year.This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter-approval tax rate for a county is the sum of the voter-approval tax rates calculated for each type of tax the county levies. In most cases the voter-approval tax rate exceeds the no-new-revenue tax rate, but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter-approval tax rate. Line Voter-ApprovalTax RateWorksheet 28. 2021 M&O tax rate. Enter the 2021 M&O tax rate. 29. 2021 taxable value, adjusted for actual and potential court-ordered adjustments. Enter the amount in Line 8 of the No-New-Revenue Tax Rate Worksheet.
$ 0,55941s100 $ 0.00001s100 The voter-approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate.The voter-approval tax rate is split into two separate rates:
0Enter the total value of property not on the certified roll. 15 +$
19Tex.Tax Code§ 26.012(17)
2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by$100. 20
Total 2022 taxable value of properties in territoryannexed after Jan. 1, 2021. Include both real and personal property. Enter the 2022 value of property in territory annexed. 18
is needed to raise the same amount of taxes that the taxing unit levied in the prior year
Total adjustments to the 2022 taxable value. Add Lines 22 and 23.
"Tex.Tax Code§ 26.01(d)
B. 2022 value of properties not under protest or included on certified appraisal roll. The chiefappraiser gives taxing units a list of those taxable properties that the chief appraiser knows about butare not included in theappraisalrollcertification.These properties also are not on the list of properties that are still under protest. On this list ofproperties, thechiefappraiserincludesthe market value,appraisedvalue and exemptionsfor theprecedingyear and a reasonableestimate of the market value,appraised value and exemptionsfor the current year. Use the lower market, appraised or taxable value (as appropriate).
2022Tax RateCalculationWorksheet Taxing Units Other Than School DistrictsorWater Districts Line 27.26.25.24.23.22.21.20.19.
31. Adjusted 2021 levy for calculating NNR M&O rate.
33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.
Taxing UnitsOtherThan School DistrictsorWater Districts
34. Rate adjustment for state criminal justice mandate. 23
"Tex.TaxCode§
For
C. 2021 transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation.If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function.The taxing unit discontinuing the function will subtract this amount in D below.The taxing unit receiving the function will add this amount in 0D below.Other taxing units enter 0 +/-$
A. M&O taxes refunded foryearsprecedingtax year 2021. Enter theamount of M&Otaxesrefundedin theprecedingyear for taxes before that year.Types of refunds include court decisions,Tax Code Section 25.25(b) and (c) corrections andTax Code Section 31.11 payment errors.Do not 4,288include refunds for tax year 2021.This lineappliesonly to tax yearsprecedingtax year 2021............... +$
C. Subtract B from A and divide by Line 32and multiply by $100............................................ $ 0.00001s100
35. Rate adjustment for indigenthealthcare expenditures. 24
D. 2021 M&O levy adjustments. Subtract B from A.For taxing unit with C, subtract if discontinuing function and add if receiving function s -1,355,071
E. Add Line 30 to 310.
A. 2022 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for themaintenanceand operation cost of keeping inmates in county-paid facilities after they have been sentenced.Do not include any state reimbursement received by the county for the same purpose. $
B. 2021 indigent health care expenditures. Enter the amount paid by a taxing unit providing forthe maintenanceand operation cost of providing indigent health care for the period beginning on July 1, 2020 and ending on June 30, 2021, less any state assistance received for the same purpose -$
23Tex.TaxCode§
2022TaxRateCalculationWorksheet
B. 2021 taxes inTIF. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit.If the taxing unit has no 2022 captured appraised value in 1,359,359Line 18D, enter 0....................................................................................... -$
C. Subtract B from A and divide by Line 32and multiply by $100 $ 0.00001s100
Voter-ApprovalTaxRateWorksheet
0
B. 2021 state criminal justice mandate. Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced.Do not include any state reimbursement received by the county for the same purpose.Enter zero if this is the first time the mandate applies................. -$
D. Enter the rate calculated in C.If not applicable, enter 0. [Reservedforexpansion] 26.044 26.0441 additionalcopies,visit: comptroller.texas.gov/taxes/property-tax
22
0
D. Enter the rate calculated in C.If not applicable, enter 0.
A. 2022 indigent health care expenditures. Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on 0July 1, 2021 and ending on June 30, 2022, less any state assistance received for the same purpose $
Form50-856 Amount/Rate $ 8,543,163 $ 7,188,092 s1,475,780,911 $ 0.4870,s,oo $ 0.00001s100 $ 0.00001s100 Page 337
0
Line
32. Adjusted 2022 taxable value. Enter the amount in Line 25of the No-New-Revenue TaxRate Worksheet.
30. Total 2021 M&O levy. Multiply Line 28by Line 29 and divide by $100
Rate adjustment for county indigent defense compensation. 25
C. Subtract B from A and divide by Line 32and multiply by $100............................................
D. Multiply B by 0.08and divide by Line 32and multiply by $100
O.OOOO1s100 $ 0.0000/$100
2022 voter-approval M&O rate. Enter the rate as calculated by the appropriate scenario below. SpecialTaxing Unit. If the taxing unit qualifies as a special taxing unit ,multiply Line 40C by 1.08. Taxing Unit. If the taxing unit does not qualifyas a special taxing unit ,multiply Line 40C by 1.035. Code§ 26.0442 Code§ 26.0443 additionalcopies ,visit: comptroller.texas.gov/taxes/property-tax
A. 2022 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2021and ending on June 30, 2022,less any state grants received by the county for the same purpose
D. Multiply B by 0.05 and divide by Line 32and multiply by $100
Otheror
E. Enter the lesser of C and D.If not applicable ,enter 0.
C. Subtract B from A and divide by Line 32and multiply by $100............................................
............................
E. Enter the lesser of C and D,if applicable.If not applicable ,enter 0. $ $ 0 $
Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35 D, 36E ,and 37E.Subtract Line 38 D.
A. 2022 eligiblecounty hospital expenditures. Entertheamountpaid by thecountyor municipality to maintain and operate an eligible county hospital for the periodbeginning on July 1, 2021and ending on June 30, 2022
8. Expendituresfor public safety in 2021. Enter the amount of money spent by the municipality for public 0safety during the preceding fiscal year $
D. Enter the rate calculated in C.If not applicable ,enter 0.
"Tex.Tax
O.OOOO1s100 $ O.OOOO1s100 $ 0
2022TaxRateCalculationWorksheet Taxing UnitsOtherThan School DistrictsorWater Districts Line 39.38.37.36. 40. 41.
Rate adjustment for county hospital expenditures. 26
0
"Tex.Tax
C. Subtract B from A and divide by Line 32and multiply by $100 $ 0.0000/$100
c. Add Line 408 to Line 39
For
...................................................................................... $
A. Amountappropriated forpublicsafety in2021.Entertheamountof money appropriated for public 0safety in the budget adopted by the municipality for the preceding fiscal year $
Voter-ApprovalTaxRateWorksheet
$ O.OOOO,s100
Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109,Local Government Code. Chapter 109,Local Government Code only applies to municipalities with a population of more than 25 0,000and includes a written determination by the Office of the Governor.See Tax Code 26.0444for more information.
A. Enter the amount ofadditional sales tax collected and spent on M&O expenses in 2021,if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent
8. Divide Line 40A by Line 32and multiply by $100
8. 2021indigentdefensecompensation expenditures. Enter theamount paid by a county toprovide appointed counsel for indigent individuals for the period beginning on July 1, 2020and ending on June 30, 2021,less any state grants received by the county for the same purpose
$ 0 $ 0
$ $ $ $ $ $ Form50-856 Amount/Rate O.OOOO1s100 0.0000 /$100 0.0000/$100 0.4870/$100 0.4870/$100 O.5O4O1s100 Page 338
Adjustment for 2021 sales tax specifically to reduce property taxes. Cities ,counties and hospital districts that collected and spent additional sales tax on M&O expenses in 2021should complete this line.These entities will deduct the sales tax gain rate for 2022in Section 3.Other taxing units,enter zero.
8. 2021eligiblecountyhospitalexpenditures. Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the periodbeginning on July 1, 2020and ending on June 30, 2021
"Tex.Tax
Code§§ 26.04(h), (h-1) and (h-2) For additionalcopies,visit: comptroller.texas.gov/taxes/property-tax $ $ $ $ $ Form50-856 Amount/Rate 0.0000 /$100 1,188,169 0 1,188,169 100.00% 1I188,169 s 1,542,196,621 $ 0.0770,s,oo $ 0.5810,s,oo $ 0.0000,s,oo Page 339
43.
B. Subtract unencumbered fund amount used to reduce total debt. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) Subtract amount paid from other resources Adjusted debt. Subtract B, C and D from A. Certified2021excessdebtcollections. Enter the amount certified by the collector. Adjusted2022 debt. SubtractLine 43 from Line 42E. anticipatedcollectionrate. the2022anticipated collectionratecertified by the collector. the 2021 actual collection
Voter-ApprovalTaxRateWorksheet
....................................................................................
42. Total 2022 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debtsthat:
45. 2022
Code§ 26.012(7)
...................................... -$ 0 C.
-$ 0 D.
Taxing UnitsOtherThan School DistrictsorWater Districts
A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above.Include only amounts that will be paid from property tax revenue.Do not include appraisal district budget payments.If the governing body of a taxing unit authorized or agreedto authorize a bond, warrant, certificate of obligation, or other evidence ofindebtednesson or after Sept.1, 2022, verify if it meets the amendeddefinitionof debt beforeincludingit here.2•
(1) are paid bypropertytaxes, (2) aresecuredby property taxes, (3) are scheduled for payment over a periodlonger than one year, and (4) are notclassifiedin the taxingunit's budget as M&O expenses.
If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08.27 If the taxing unit does not qualify, do not complete Disaster Line 41 (Line D41).
A. Enter
29 44.
"Tex.Tax
Enter debt amount $ 111881169
rate.................................................................... 99.39% C. Enter the 2020 actual collection rate 99.08% D. Enter the 2019 actualcollectionrate..••.•••••..•...•..•..•....•....•.••.••.••••••.•..••.........•.....• 98.10% E. If the anticipated collection rate in A islower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D.If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A.Note that the rate can be greater than 100%.31 46. 2022 debt adjusted for collections. Divide Line 44 by Line 45E. 47. 2022 total taxable value. Enter the amount on Line 21 of the No-New-Revenue TaxRate Worksheet. 48. 2022 debt rate. Divide Line 46 by Line 47 andmultiply by$100. 49. 2022 voter-approval tax rate. Add Lines 41 and 48. D49. DisasterLine 49 (D49): 2022 voter-approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter-approval tax rate in the manner provided for a special taxing unit on Line D41. Add Line D41 and 48. "Tex.Tax Code§ 26.042(a)
Line
............................................................ -$ 0 E.
2022TaxRateCalculationWorksheet
D41. DisasterLine 41 (D41): 2022 voter-approval M&O rate for taxing unit affected by disaster declaration. If the taxing unit is located in an area declared adisasterarea and at least one person isgrantedan exemptionunderTax Code Section11.35 forpropertylocatedin the taxing unit, the governing body may direct the person calculating the voter-approval tax rate to calculate inthe manner provided for a special taxing unit.The taxing unit shall continue to calculate the voter-approval tax rate in this manner until the earlier of 1) the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in whichthe disaster occurred, or 2) the third tax year after the tax year in whichthe disaster occurred
30 100.00% B. Enter
Code§ 26.012(10) and26.04(b) 30Tex.Tax Code§ 26.04(b)
"Tex.Tax
SECTION 4:Voter-ApprovalTax RateAdjustment for Pollution Control Not Applicable
S1. Taxable Sales. For taxingunits that adopted the sales tax in November 2021 or May 2022, enter the Comptroller's estimate of taxable sales for the previous four quarters. 32 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2021, enter 0.
S4. Sales tax adjustment rate. Divide Line 52by Line 53 and multiply by $100.
any land, structure, building, installation, excavation, machinery, equipment or device
S8. 2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.
Taxing units that adopted the sales tax in November 2021 or in May2022. Multiply the amount on Line 51by the sales tax rate (.01, .005 or .0025, as applicable) andmultiply the result by .95. 34
Line Additional Sales and UseTaxWorksheet
S2. Estimatedsalestaxrevenue. Counties exclude any amountthatis orwillbespentfor economic developmentgrantsfromthe amount of estimated sales tax revenue. 33
-or-
air, water
Foradditionalcopies,visit: comptroller.texas.gov/taxes/property-tax $ $ $ $ Amount/Rate 0 0 0.0000 /$100 0.0000 /$100 Page 340
S3. 2022 total taxable value. Enter the amount from Line 21of the No-New-Revenue TaxRate Worksheet.
Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previousfour quarters. Do not multiplyby.95.
Cities, counties and hospital districts maylevy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing orabolishingthe additional sales tax. If approved, the taxingunit must reduce its NNR and voter-approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter-approval tax rate because it adopted the additional sales tax.
$ $ $ $ $ $ $ $ Amount/Rate 0 0 0 0.0000 /$100 0.0000 /$100 0.0000 /$100 0.0000 /$100 0.0000 /$100
A taxing unit may control of or pollution. includes that or wholly or partly to or pollution control taxing unit's expenses are those necessary to meet the requirements of a permit issuedby theTexas Commission on Environmental Quality (TCEQ).The taxing unit must provide the tax assessor witha copy of theTCEQletter of determination that states the
"Tex.Tax Code§ 26.041(i)
requirements.The
2022TaxRateCalculationWorksheet Taxing UnitsOtherThan School DistrictsorWater Districts Form 50-856 Line Voter-ApprovalTaxRateWorksheet Amount/Rate 50. COUNTIES ONLY. Add together the voter-approval tax rates for each type of tax the county levies.The totalis the 2022county voter-approval tax rate. $ 0.0000 /$100
"Tex.Tax Code§ 26.04(c)
land
is used, constructed, acquired
S6. 2022 NNR tax rate, adjusted for sales tax.
S7. 2022 voter-approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster) or Line 50 (counties) as applicable, of the Voter-Approval TaxRate Worksheet.
"Tex.Tax Code§ 26.04(c)
"Tex.Tax Code§ 26.041(d)
raise its ratefor M&O funds used to payfor a facility, device or methodfor the
"Tex.Tax Code§ 26.041(d)
exceed
ss. 2022 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26or 27, as applicable, on the No-New-Revenue TaxRate Worksheet.
SECTION 3: NNRTax Rate andVoter-ApprovalTax Rate Adjustments for Additional SalesTax to Reduce PropertyTaxes Not Applicable
installed
Taxing units that adopted the sales tax in November 2021 or in May2022. Subtract Line 54from Line 55. Skip to Line 57 if you adopted the additional sales tax before November 2021.
portion of the cost of theinstallationfor pollution control. Thissectionshouldonlybecompletedbyataxingunit thatuses M&Ofundstopayforafacility,deviceormethodfor thecontrolofair, wateror landpollution. Line Voter-ApprovalRate Adjustment for Pollution ControlRequirementsWorksheet S9. Certified expenses from theTexasCommission on Environmental Quality (TCEQ). Enter the amount certifiedin the determination letter fromTCEQ. 37 The taxing unit shall provide its tax assessor-collector with a copy of the letter. 38 60. 2022 total taxable value. Enter the amount from Line 21of the No-New-Revenue TaxRate Worksheet. 61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100. 62. 2022 voter-approval tax rate, adjusted for pollution control. Add Line 61 to one of thefollowing lines (as applicable): Line 49, Line D49 (disaster), Line 50(counties)or Line 58 (taxing units with theadditionalsalestax).
"Tex.Tax Code§ 26.045(d)
This
38Tex.Tax Code§ 26.045(i)
meet
SECTION 5:Voter-Approval Tax Rate Adjustment for Unused Increment Rate
2022Tax Rate CalculationWorksheet Taxing UnitsOther Than School DistrictsorWater Districts Form50-856
"Tex. Local Gov't Code§ 120.007(d), effective Jan. 1, 2023
Similarly, if a taxing unit adopteda tax rate that exceeded its voter-approval tax rate,calculated normally,without holding an election to respond to a disaster,as allowed byTax Code Section 26.042(d),in the prior year,it must also reduceits voter-approval tax rate for the current tax year. 47 Thissection willapply toataxingunitother thanaspecial taxingunit that: directed the designated officer or employee to calculate the voter-approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and the current year is the first tax year in which the total taxable value of property taxable by the taxingunit as shown on the appraisal roll for the taxingunit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit onJanuary 1of the tax year in which the disaster occurred or the disaster occurred four years ago.
"Tex.Tax Code§26.042(1) additionalcopies,visit: comptroller.texas.gov/taxes/property-tax
72.
64. 2020 unused increment rate. Subtract the 2020actual tax rateand the 2020unused increment rate from the 2020voter-approval tax rate. If the number is less than zero,enter zero. If the year is prior to 2021,enter zero. $ 0.0386,s,oo
"Tex.Tax Code§ 26.063(a)(1)
65. 2019 unusedincrementrate. Subtract the 2019actual tax rateand the 2019unusedincrementrate from the 2019voter-approval tax rate. If the number is less than zero,enter zero. If the year is prior to 2021,enter zero.
66. 2022 unused increment rate. Add Lines 63, 64and 65. $ 0.03861s100
"Tex.Tax Code§ 26.063(a)(1)
Amount/Rate
Page 341
"'Tex.Tax Code§ 26.013(c)
The difference between the adopted taxrateand voter-approval taxrateis considered zerointhefollowingscenarios: a tax year before 2020; 40 a tax year in which the municipality is a defunding municipality,as defined byTax Code Section 26.0501(a); 41 or after Jan. 1, 2022,a tax year in which the comptroller determines that the county implemented a budget reduction orreallocationdescribed by Local Government Code Section 120.002(a)without the required voter approval. 42
Thede minimisrateis therateequal tothesumof theno-new-revenuemaintenanceandoperationsrate,therate thatwillraise $500,000,andthecurrent debtratefor ataxingunit. 44 Thissectionshouldonly be completed byataxingunit thatisamunicipalityofless than 30,000or ataxingunit that doesnotmeet thedefinitionofaspecialtaxingunit. 45 68. Adjusted2022 NNR M&O tax rate. Enter the rate from Line 39of the Voter-Approval TaxRate Worksheet s 0.4870,s,oo 69. 2022 total taxable value. Enter the amount on Line 21of the No-New-Revenue TaxRate Worksheet. s 1,542,196,621 70. Rate necessary to impose $500,000 in taxes.
SECTION 7:Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate Not Applicable
Line Unused Increment RateWorksheet
In the tax year after the end of the disaster calculation time period detailed inTax Code Section 26.042(a),a taxing unit that calculated its voter-approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter-approval tax rate for that year.46
71.
"Tex.Tax Code§§ 26.0501(a) and (c)
Thissectionshouldonly becompletedbyataxingunitthat doesnot meetthedefinitionofaspecialtaxingunit.43
Theunusedincrementrateistherateequal tothedifferencebetween theadopted taxrateandvoter-approvaltaxratebeforetheunusedincrementratefor theprior threeyears. 39 In ayear whereataxingunitadoptsa rate byapplyinganyportionof theunusedincrementrate,theunusedincrementratefor thatyearwouldbezero.
"Tex.Tax Code§ 26.012(8-a)
SECTION 6: De Minimis Rate Divide $500,000 by Line 69and multiply by $100. s 0.0324,s,oo 2022 debt rate. Enter the rate from Line 48of the Voter-Approval TaxRate Worksheet. s 0.0770,s,oo De minimisrate. Add Lines 68, 70and s 0.5964,s,oo
71.
39Tex.Tax Code§ 26.013(a)
67.
$ 0.0000,s,oo
"Tex.Tax Code§26.042(b)
63. 2021 unused increment rate. Subtract the 2021actual tax rateand the 2021unused increment rate from the 2021voter-approval tax rate. If the number is less than zero,enter zero. $ 0.00001s100
For
2022 voter-approval tax rate, adjusted for unused increment rate. Add Line 66to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties), Line 58 (taxing units with the additional sales tax)or Line 62 (taxing units with pollutioncontrol). $ 0.61961s100
76.Adjusted2021taxablevalue. EntertheamountinLine14oftheNo-New-Revenue TaxRate Worksheet. $ 0
79.Emergencyrevenuerate. DivideLine77byLine78andmultiplyby$100. 49 $ O.OOOO,s100
enterthe2022voter-approvaltaxratefrom:Line49,LineD49(disaster),Line50
78.Adjusted2022taxablevalue. EntertheamountinLine25ofthe No-New-Revenue TaxRate Worksheet. $ 0
-or-
Line58
74.Adjusted2021voter-approvaltaxrate. Usethetaxingunit'sTaxRateCalculationWorksheetsfromtheprioryear(s)tocompletethisline.
75.Increasein2021taxrateduetodisaster. SubtractLine74fromLine73.
$ O.OOOO,s100
Ifthetaxingunitadoptedataxrateabovethe2021voter-approvaltaxratewithoutcalculatingadisastertaxrateorholdinganelectiondueto adisaster,norecalculationisnecessary.Enterthevoter-approvaltaxratefromtheprioryear'sworksheet.
applicabletotaltaxratesascalculatedabove. No-new-revenuetaxrate................................................................................................................. $ 0.5594 /$100
Infuturetaxyears,thissectionwillalsoapplytoataxingunitinadisasterareathatadoptedataxrategreaterthanitsvoter-approvaltaxratewithoutholdinganelectioninthe prior Note:year.Thissectiondoesnotapplyifataxingunitiscontinuingtocalculateitsvoter-approvaltaxrateinthemannerprovidedforaspecialtaxingunitbecauseitisstillwithinthe disastercalculationtimeperioddetailedinTaxCodeSection26.042(a)becauseithasnotmettheconditionsinTaxCodeSection26.042(a)(1)or(2).
enter
Line26,Line27(counties),orLine56(adjustedforsalestax).lndicatethelinenumberused:---1§_ Voter-approvaltaxrate................................................................................................................... $ 0·6196/$1oo
salestax),Line62(adjustedforpollution control),Line67(adjustedforunusedincrement),orLine80(adjustedforemergencyrevenue). Indicatethelinenumberused:___fil_ Deminimisrate•.......................................................................................................................... 0.5964/$100 Ifapplicable,enterthe2022deminimisratefromLine72. SECTION 9:Taxing Unit Representative Name and Signature Enterthenameofthepersonpreparingthetaxrateasauthorizedbythegoverningbodyofthetaxingunit.Bysigningbelow,youcertifythatyouarethedesignatedofficeror employeeofthetaxingunitandhaveaccuratelycalculatedthetaxratesusingvaluesthatarethesameasthevaluesshowninthetaxingunit'scertifiedappraisalrollorcertified estimateoftaxablevalue,inaccordancewithrequirementsinTaxCode. 50 print._ here.. Billy White sign .._ here., Printed Name ofTaxing Unit Representative Taxing Unit Representative "Tex.Tax Code§26.042(c) "Tex.Tax Code§26.042(b) 50Tex.Tax Code§§ 26.04(c-2) and(d-2) 07-30-2022 Date Foradditionalcopies,visit:comptroller.texas.gov/taxes/property-tax Page 342
-or-
Line EmergencyRevenueRateWorksheet Amount/Rate
2022TaxRateCalculationWorksheetTaxingUnitsOtherThanSchoolDistrictsorWaterDistrictsForm50-856
SECTION 8:TotalTax Rate
Asapplicable, (counties), (adjustedfor
73.2021adoptedtaxrate. EntertherateinLine4ofthe No-New-Revenue TaxRate Worksheet.
77. Emergencyrevenue. MultiplyLine75byLine76anddivideby$100. $ 0
Asapplicable, the2022NNR from:
taxrate
Ifadisasteroccurredpriorto2021forwhichthetaxingunitcontinuedtocalculateitsvoter-approvaltaxrateusingamultiplierof1.08on O.OOOO,s100DisasterLine41(D41)in2021,completetheseparate Adjusted Voter-Approval TaxRate for Taxing Units in DisasterArea Calculation Worksheet to $ recalculatethevoter-approvaltaxratethetaxingunitwouldhavecalculatedin2021ifithadgeneratedrevenuebasedonanadoptedtaxrate usingamultiplierof1.035intheyear(s)followingthedisaster. 48 Enterthefinaladjusted2021voter-approvaltaxratefromtheworksheet.
$ O.OOOO,s100
80.2022voter-approvaltaxrate,adjustedforemergencyrevenue. SubtractLine79fromoneofthefollowinglines(asapplicable):Line49, LineD49(disaster),Line50(counties),Line58(taxingunitswiththeadditionalsalestax),Line62(taxingunitswithpollutioncontrol)orLine67 (taxingunitswiththeunusedincrementrate). $ O.OOOO,s100
Ifadisasteroccurredin2021andthetaxingunitcalculatedits2021voter-approvaltaxrateusingamultiplierof1.08onDisasterLine41(D41) ofthe2021worksheetduetoadisaster,enterthe2021voter-approvaltaxrateascalculatedusingamultiplierof1.035fromLine49.
Indicatethe
Arbitrage: The reinvestment of the proceeds of tax-exempt securities in materially higher-yielding taxable securities.
Amortization: An accounting method that reduces the value of a loan or an intangible asset, over time.
Accounting System: The methods and records established to identify, assemble, analyze, classify, record and report the City's transactions and to maintain accountability for the related assets and liabilities.
Accrual Accounting: A basis of accounting in which revenues and expenses are recorded at the time they occur, rather than at the time cash is received or paid by the City.
Asset: The resources and property of the City that can be used or applied to cover liabilities.
Appropriation: An authorization made by the City Council which permits the City to make expenditures and incur obligations.
Page 343
Accounts Payable (AP): A short-term (one year or less) liability reflecting amounts owed for goods and services received by the City.
Assessed Value: A valuation set upon real estate or other property as a basis for levying property taxes. All property values within the City of Belton are assessed by the Bell County Appraisal District.
Accounts Receivable (AR): An asset reflecting amounts due from other persons/organizations for goods and services furnished by the City.
Account Number: A code made up of numbers used to classify how specific dollar amounts come into the City or how they are being spent.
Ad Valorem Taxes: Commonly referred to as property taxes. The charges levied on all real, and certain personal property according to the property's assessed value and the tax rate. Also known as property taxes.
BUDGET GLOSSARY
Annual Comprehensive Financial Report: The City’s complete set of financial statements issued by a government entity in accordance with the requirements of the Government Accounting Standards Board. The report is comprised of the introductory, financial, and statistical sections in which all the annual reports for that specific fiscal year are summarized.
Available Cash: Unobligated cash and cash equivalents.
Capital Projects Fund: A fund created to account for financial resources to be used for the acquisition or construction of major capital facilities or equipment.
Page 344
Budget: A financial plan for a specified period of time (fiscal year for the City) that includes an estimate of proposed expenditures and the means for financing them.
Bonds Issued: Bonds sold by the City.
Basis of Accounting: Refers to when revenues, expenditures, expenses and transfers (and the related assets and liabilities) are recorded and reported in the financial statements.
Bonded Debt: The portion of indebtedness represented by outstanding (unpaid) bonds.
Capital Expenditures: Expenditures for the construction, purchase or renovation of City facilities or property with a value exceeding $20,000 and a useful life greater than two years.
Bonds Payable: The face value of bonds issued and unpaid.
Bond: A written promise to pay a specified sum of money (called the principal amount) at a specified date or dates in the future (called the maturity dates), and carrying interest at a specified rate, usually paid periodically. The difference between a bond and a note is that a bond is issued for a longer period and requires greater legal formality. The most common types of bonds are general obligation and revenue bonds. Bonds are usually used for construction of large capital projects, such as buildings, streets, and water/sewer system improvements.
Balanced Budget: A balanced budget occurs when the total sources of revenues a government collects in a year is equal to the amount it spends on goods, services, and debt service. In Texas, municipalities are allowed to use available fund balance as sources.
CIP: Capital Improvements Program. A plan for capital expenditures to provide longlasting physical improvements to be incurred over a fixed period of several future years.
Cash: Currency on hand and demand deposits with banks or other financial institutions.
Audit: An examination or verification of the financial accounts and records. The City is required to have an annual audit conducted by qualified certified public accountant, concluding in a written report called the Annual Report (AR).
Capital Outlay: Expenditures resulting in the acquisition of or addition to the City's fixed assets.
Current Taxes: Taxes that are levied and due within the ensuing fiscal year.
Cash Basis: A basis of accounting in which transactions are recorded on when cash is received or disbursed.
Component Unit: Legally separate organization for which the elected officials of the City are financially accountable.
Debt Service Fund: A fund established to account for funds needed to make principal and interest payments on outstanding bonds when due. Also referred to as an Interest and Sinking Fund.
Certificate of Obligation (CO): Legal debt instruments used to finance capital improvement projects. Certificates of obligation are backed by the full faith and credit of the government entity and are fully payable from a property tax levy. Certificates of obligation differ from general obligation debt in that they are approved by the City Council and are not voter approved.
Cash Equivalents: Short-term, highly liquid investments that are readily convertible to known amounts of cash.
Division: A grouping of related activities within a particular department. For example, Code Compliance is a division of the Police Department.
Department: A functional group of the City with related activities aimed at accomplishing a major City service or program.
Debt Service Requirements: The amount of money required to pay interest and principal for a specified period on outstanding debt.
Contingency: The appropriation of funds for future allocation in the event specified budget allocations are insufficient and additional funding is required.
Delinquent Taxes: Property taxes remaining unpaid after the due date. Delinquent taxes incur penalties and interest at rates specified by law.
Depreciation: The proration of the cost of a fixed asset over the estimated service life of the asset. Each period is charged with a portion of such cost, and through this process, the entire cost of the asset is ultimately charged off as an expense.
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De Minimis Rate: The rate that would generate an additional $500,000 in revenue for the M&O rate plus the current debt rate.
General Fund (GF): The largest fund within the City. Accounts for all financial resources except those required to be accounted for in another fund. The General Fund contains the activities commonly associated with municipal government, such as police and fire protection, libraries, streets, and parks and recreation.
General Obligation Bonds: Bonds that finance a variety of public projects such as streets, buildings, and capital improvements. The repayment of these bonds is usually made from the Debt Service Fund. They are backed by the full faith and credit of the City and voter approved.
Encumbrance: The commitment of appropriated funds to purchase an item or service. An encumbrance differs from an account payable in that a commitment is referred to as an encumbrance before goods or services are received. After receipt, the commitment is referred to as an account payable.
Enterprise Fund: See Proprietary Fund.
Full Faith and Credit: A pledge of the City's taxing power to repay debt obligations. Bonds carrying such pledges are referred to as general obligation bond or tax-supported debt.
Fund: Separate fiscal and accounting entities with their own resources and budgets necessary to carry on specific activities and attain certain objectives.
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Expenditure: If accounts are kept on the accrual basis, this term designates total charges incurred, whether paid or unpaid. If they are kept on the cash basis, the term covers only actual disbursements for these purposes. (Note: An encumbrance is not an expenditure. An encumbrance reserves funds to be expended.)
Fund Balance: The difference between fund assets and fund liabilities of governmental & trust funds. Fund balance for general fund types using modified accrual accounting closely equates to available cash.
Fixed Assets (FA): Assets of a long-term character which are intended to be held or used, such as land, buildings, machinery, furniture and equipment.
Expense: Charges incurred, whether paid or unpaid, for operation, maintenance, interest and other charges which are presumed to benefit the current fiscal period.
Equity: The difference between assets and liabilities of the fund.
Fiscal Year (FY)(Period): The time period designated by the City signifying the beginning and ending period for recording the financial transactions of the City. The City of Belton's fiscal year begins each October 1st and ends the following September 30th.
Machinery & Equipment: Property that does not lose its identity when removed from its location and is not changed materially or consumed immediately by use.
Goals: Department/division objectives intended to be accomplished or begun within the coming fiscal year.
Interfund Transfers: Amount transferred from one fund to another.
No-New-Revenue Tax Rate: The total rate that is needed to raise the same amount of revenue from the same properties in consecutive years.
Interest and Sinking Fund: See Debt Service Fund.
Operating Budget: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing activities of the City are controlled.
Mission: The basic purpose of a department/division - the reason for its existence.
Operating Expenses: Proprietary fund expenses related directly to the Fund's primary activities.
Grant: Contributions or gifts of cash or other assets from another government to be used for a specific purpose, activity or facility.
Modified Accrual Basis: This method of governmental accounting recognizes revenues when they are measurable and available and expenditures when goods or services are received (except for principal and interest on long-term debt, which is recognized when paid).
Infrastructure: Long-lived capital assets that normally are stationary in nature and can be preserved for a significantly greater number of years than most capital assets. Examples of infrastructure assets include roads, bridges, drainage systems, and water and sewer systems.
Maintenance: The act of keeping assets in a state of good repair. It includes preventive maintenance; normal periodic repairs; part replacement and so forth needed to maintain the asset so that it continues to provide normal service.
Intergovernmental Revenue: Revenues received from another governmental entity, such as county, state or federal governments.
Governmental Funds: Funds generally used to account for tax-supported activities. These include the General Fund, Debt Service Fund, and Capital Projects Funds.
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Retained Earnings: An equity account reflecting the accumulated earning of a proprietary fund.
R U OK? Outreach program operated by the Police Department & CHIPS volunteers that consists of periodic phone calls to participating senior citizens as part of a welfare check.
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Principal: The face value of a bond, payable on stated dates of maturity.
Special Revenue Fund: Accounts for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes.
Operating Revenues: Proprietary fund revenues directly related to the fund's primary activities. They consist primarily of user charges for goods and services.
Property Taxes: See Ad Valorem Taxes.
Paying Agent: An entity responsible for paying of bond principal and interest on behalf of the City.
Refunding: The issuance of new debt whose proceeds are used to repay previously issued debt. The proceeds may be used immediately for this purpose (a current refunding), or they may be placed with an escrow agent and invested until they are used to pay principal and interest on the old debt at a future time (an advanced refunding).
Operating Income: The excess of proprietary fund operating revenues over operating expenses.
Resolution: A special or temporary order of the City Council. Requires less formality than an ordinance.
Revenue Bonds: Bonds whose principal and interest are payable exclusively from earnings of a proprietary fund.
Taxable Value: The assessed value of property less any exemptions available on that specific property. The tax rate is applied to the taxable value to arrive at a tax levy.
Ordinance: A formal legislative enactment by the City Council.
Proprietary Fund: Also referred to as an Enterprise Fund. A governmental accounting fund in which the services provided, such as water and sewer service, are financed and operated similarly to those in a private business. The intent is that the costs of providing these services be recovered through user charges (e.g. water/sewer bills).
Reimbursements: Interfund transactions that constitute reimbursements to a fund for expenditures or expenses initially made from it, but that properly apply to another fund.
Tax Levy: The resultant product when the tax rate per one hundred dollars is multiplied by the tax base.
Unencumbered Balance: The amount of an appropriation that is not expended or encumbered. It is essentially the amount of money still available for future purchases.
Tax Base: The total taxable value of all real and personal property in the City as of January 1st of each year, as certified by the Tax Appraisal District, less any exemptions.
Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property.
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TML: The Texas Municipal League is a voluntary coalition of Texas municipalities created for the purpose of furthering and enhancing causes of mutual interest to Texas cities. The League offers educational and training opportunities, legislative activities and legal advisement to its members. Additionally, the League has intergovernmental risk pools that offer insurance coverage on an elective basis.
Taxes: Compulsory charges levied by a government to finance services performed for the common benefit.
Tax Rate: The amount of tax levied for each $100 of taxable value.
TMRS: The Texas Municipal Retirement System provides retirement plans to its member cities. Each city selects its own plan and its contributions are computed on each individual city’s plan and actuarial information. The City of Belton currently offers its employees a retirement plan with 2:1 matching, 5 year vesting and retirement eligibility at age 60 with 10 years of service and at any age with 20 years of service.
User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service (e.g. water and sewer fees).
Voter-Approval Tax Rate: The rate that raises 3.5% more in revenue for M&O plus the debt service rate.
BACFS Belton Area Citizens for Seniors
CHIPS Citizens Helping in Police Service
IT Information Technology
BS&W Baylor Scott and White
ROW Right of way
GASB Governmental Accounting Standards Board
HVAC Heating, ventilation, and air conditioning
CTWSC Central Texas Water Supply Corporation
P&R Parks and Recreation
FD Fire Department
FICA Federal Insurance Contribution Act (commonly referred to as Social Security)
GF General Fund
HOTDA Heart of Texas Defense Alliance
ARPA American Rescue Plan Act
DBBA Downtown Belton Business Alliance
BEDC Belton Economic Development Corporation
M&O Maintenance and Operation
BCWCID Bell County Water Control and Improvement District
GIS Geographic Information System
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PH Public Hearing
GAAP Generally Accepted Accounting Procedures
CIP Capital Improvements Program
PW Public Works
BRA Brazos River Authority
CPA Certified Public Accountant
DRWSC Dog Ridge Water Supply Corporation
FTE Full-Time Equivalent
EMS Emergency Medical Services
ACRONYMS
FB Fund Balance
KTMPO Killen-Temple Metropolitan Planning Organization
ACFR Annual Comprehensive Financial Report
CTCOG Central Texas Council of Governments
FY Fiscal Year
GFOAT Government Finance Officers Association of Texas
LEOSE Law Enforcement Officer Standards and Education
ETJ Extra-Territorial Jurisdiction
AR Annual Report (audit)
GFOA Government Finance Officers Association
O&M Operations and Maintenance
PPFC Public Property Finance Corporation
BISD Belton Independent School District
PD Police Department
FTA Failure to Appear
CO Certificates of Obligation
United States Army Core of Engineers
Restoration
TBWWTP Temple-Belton Wastewater Treatment Plant
TP&W Texas Parks & Wildlife
USACE
TDFA Texas Dormitory Finance Authority
YAC Youth Advisory Commission Coming in FY 2024
TML Texas Municipal League
TBD To Be Determined
WS Water and Sewer
TCEQ Texas Commission on Environmental Quality
TMRS Texas Municipal Retirement System
TxDOT Texas Department of Transportation
UMHB University of Mary Hardin-Baylor
TIRZ Tax Increment Reinvestment Zone
TDHCA Texas Department of Housing & Community Affairs
TWC Texas Workforce Commission – Unemployment Compensation
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