Proposed Annual Fiscal Year Budget 2023
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CITY OF BELTON, TEXAS ANNUAL BUDGET
FISCAL YEAR 2023
OCTOBER 1, 2022 – SEPTEMBER 30, 2023
PROPOSED ON AUGUST 9, 2022
THE MAYOR AND CITY COUNCIL
Wayne Carpenter, Mayor
David K. Leigh, Mayor Pro Tem
Stephanie O’Banion, Councilmember
John R. Holmes, Sr., Councilmember
Craig Pearson, Councilmember
Daniel Bucher, Councilmember
Dan Kirkley, Councilmember
Sam A. Listi City Manager
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.
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PREPARED BY
William Michael Rodgers, CPA
Megan Odiorne, CGFO Director of Finance Senior Accountant
Amanda Cox Christina Sparks
Senior Accountant Senior Accountant
CITY OFFICIALS
Sam A. Listi
City Manager
John Messer City Attorney
Amy Casey City Clerk
Gene Ellis
Assistant City Manager/Police Chief
Jonathon Fontenot Fire Chief
Michael Rodgers
Kim Kroll
Robert Van Til
Charlotte Walker
Chris Brown
Matt Bates
Cynthia Hernandez
Paul Romer
Judy Garrett
Director of Finance
Director of Library
Director of Planning
Director of Human Resources
Director of Information Technology
Director of Public Works/Parks & Recreation
Executive Director of Economic Development
Public Information Officer
Retail Development Coordinator
CITY OF BELTON, TEXAS FY 2023 ANNUAL BUDGET
Visit us @ www.beltontexas.gov Page 4
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
Contents
Annual Proposed Budget Cover Page…………………………………………………………… 3 City Officials……………………………………………………………………………………………4 Government Finance Officers Association Distinguished Budget Presentation Award……… 5 Table of Contents…………………………………………………………………………………… 6 Introduction to the Budget Document……………………………………………………………… 10 Budget Message………………………………………………………………………………………13 A Historical Perspective………………………………………………………………………………24 Elected and Appointed Officials……………………………………………………………………… 26 City Information……………………………………………………………………………………… 32 Financial and Budget Policies………………………………………………………………………… 34 Budget and Tax Calendar…………………………………………………………………………… 38 Budget Process………………………………………………………………………………………… 40 Fund Structure…………………………………………………………………………………………41 Organization Chart………………………………………………………………………………………42 Budgeted Personnel Summary………………………………………………………………………44 Budgeted Personnel History…………………………………………………………………………45 City-Wide Budget Summary…………………………..…………………………………………… 48 Consolidated Statement of Fund Balance……………………………………………………………50 Capital Expenditures………………………………………………………………………………… 52 City-Wide Budget Summary History…………………………..………………………………………53 Comparative Schedule of City-Wide Resources and Expenditures…………………………..…54 II.General Fund Overview Overview / Organizational Structure……………………………………………………………… 55 Statement of Fund Balance………………………………………………………………………… 56 Recap………………………………………………………………………………………………… 57 Revenue Trend……………………………………………………………………………………… 58 Distribution of Revenues…………………………………………………………………………… 59 Major Revenue Sources……………………………………………………………………………… 60 Revenue Detail……………………………………………………………………………………… 66 Expenditures by Department………………………………………………………………………… 68 Department and Division Expenditure Summary………………………………………………… 69 Expenditure Category Summary………………………………………………………………………71 Line Item Expense Detail…………………………………………………………………………… 72 General Fund Long-Term Forecast…………………………………………………………………76 Page 6
of
I.Introduction
IV.Debt Service Fund
Table of Contents III.General Fund Expenditure Detail City Council…………………………………………………………………………………………… 78 City Manager's Office…………………………………………………………………………………80 Public Information…………………………………………………………………………………… 82 Retail Development………………………………………………………………………………… 84 Finance…………………………………………………………………………………………………86 Human Resources………………………………………………………………………………………88 Municipal Court……………………………………………………………………………………… 90 Police - Administration………………………………………………………………………………… 92 Police - Patrol………………………………………………………………………………………… 94 Police - Special Operations…………………………………………………………………………… 96 Police - Code Compliance……………………………………………………………………………98 Fire - Suppression……………………………………………………………………………………… 100 Fire - EMS…………………………………………………………………………………………… 104 Information Technology………………………………………………………………………………106 Streets………………………………………………………………………………………………… 108 Parks & Recreation - Facilities…………………………………………………………………………112 Parks & Recreation - Community Center………………………………………………………… 116 Parks & Recreation - Recreation………………………………………………………………………118 Planning……………………………………………………………………………………………… 120 Inspections……………………………………………………………………………………………… 122 Library………………………………………………………………………………………………… 124 Other Costs…………………………………………………………………………………………… 126 Solid Waste…………………………………………………………………………………………… 128 Fleet Maintenance…………………………………………………………………………………… 130 Building Maintenance…………………………………………………………………………………132 Engineering…………………………………………………………………………………………… 134
Overview………………………………………………………………………………………………… 137 Statement of Fund Balance………………………………………………………………………… 138 Revenue Detail………………………………………………………………………………………… 139 Expenditures………………………………………………………………………………………… 140 Amortization Summary (All Obligations)……………………………………………………………141 Amortization Schedules………………………………………………………………………………142 Page 7
V.Special Revenue Funds
VI.Enterprise Funds
Table of Contents
Hotel/Motel Tax Fund Overview / Statement of Fund Balance…………………………………………………… 149 Revenue Detail…………………………………………………………………………………150 Expenditures……………………………………………………………………………………151 TIRZ Fund Overview / Statement of Fund Balance…………………………………………………… 153 Revenue Trend…………………………………………………………………………………154 Revenue Detail…………………………………………………………………………………155 Expenditure Category Summary……………………………………………………………… 156 Expenditures……………………………………………………………………………………157 Amortization Summary (All Obligations)……………………………………………………… 158 Amortization Schedules……………………………………………………………………… 159
Water & Sewer Fund Overview……………………………………………………………………………………… 161 Statement of Fund Balance………………………………………………………………… 162 Recap……………………………………………………………………………………………163 Revenue Trend…………………………………………………………………………………164 Distribution of Revenues………………………………………………………………………165 Revenue Detail…………………………………………………………………………………166 Division Summary…………………………………………………………………………… 167 Expense Category Summary…………………………………………………………………168 Line Item Detail…………………………………………………………………………………169 Utility Administration………………………………………………………………………… 172 Utility Finance…………………………………………………………………………………… 176 Water…………………………………………………………………………………………… 178 Sewer - Collection……………………………………………………………………………… 182 Sewer - Lift Stations……………………………………………………………………………184 Other Costs……………………………………………………………………………………… 186 Amortization Summary (All Obligations)…………………………………………………… 188 Amortization Schedules…………………………………………………………………………189 Long-Term Forecast………………………………………………………………………… 194 Drainage Fund Overview / Statement of Fund Balance…………………………………………………… 195 Revenue Trend…………………………………………………………………………………196 Revenue Detail…………………………………………………………………………………197 Expense Category Summary…………………………………………………………………198 Expenses……………………………………………………………………………………… 200 Amortization Summary (All Obligations)……………………………………………………… 203 Amortization Schedules……………………………………………………………………… 204 Long-Term Forecast…………………………………………………………………………… 205 Page 8
Table of Contents
Information Technology Fund Overview / Statement of Fund Balance…………………………………………………… 207 Revenue Detail…………………………………………………………………………………208 Expense Category Summary…………………………………………………………………209 Expenses……………………………………………………………………………………… 210 Building Maintenance Fund Overview / Statement of Fund Balance……………………………………………………… 213 Revenue Detail…………………………………………………………………………………214 Expense Category Summary…………………………………………………………………215 Expenses……………………………………………………………………………………… 216
VII.Internal Service Funds
Overview……………………………………………………………………………………………… 219 Projects Summaries - General Government Projects…………………………………………… 222 Projects Summaries - Utility Projects……………………………………………………………… 223 Projects Detail - General Government Projects……………………………………………………224 Projects Detail - Utility Projects…………………………………………………………………… 246
VIII.Capital Improvements Program (CIP)
Belton Economic Development Corporation Overview……………………………………………………………………………………… 269 Statement of Fund Balance…………………………………………………………………… 270 Revenue Trend…………………………………………………………………………………271 Revenue Detail…………………………………………………………………………………272 Expenditure Category Summary…………………………………………………………… 273 Expenditures……………………………………………………………………………………274
City and Area Demographics……………………………………………………………………… 277 Tax Rate Calculation Worksheet………………………………………………………………………286 Budget Glossary……………………………………………………………………………………… 295 Acronyms………………………………………………………………………………………………302 Page 9
IX.Belton Economic Development Corporation
X.Appendix
Introduction to the Budget Document
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
Policy Document to describe financial and operating policies, goals, and priorities for the organization;
Financial Plan to provide revenue and expenditure information by fund, department, division, category, and account;
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
Communications Device to provide information on planning processes, budgetary trends, and integration of the operating and capital budgets
Budget Overview and Summary Information
Introduction
This section 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 history.
Policies
This section includes the City’s financial management policies.
Budget Summaries
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.
Operating Budgets
General Fund Overview
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.
General Fund
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.
Debt Service Fund
This section outlines the City’s tax-supported debt. Amortization schedules for all outstanding debt are provided.
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Operating Budgets for Other Funds
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.
Capital Improvements Program
This section presents the City’s plan for development for Fiscal Years 2023 - 2027. Components of this section include:
An overview of the Capital Improvements Program;
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;
A summary of unobligated fund balances in capital projects funds.
Belton Economic Development Corporation
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.
Appendix
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.
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Nolan Creek Trail
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City of Belton
Founded 1850
August 9, 2022
The Honorable Mayor and Members of the City Council City of Belton
333 Water Street
Belton, Texas 76513
Mayor Carpenter and Council Members:
We are pleased to submit this Proposed Annual Budget for the fiscal year that begins on October 1, 2022 (FY 2023). 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. 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 maintaining sound financial policies.
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.
Core Budget Principles
Strategic Plan Implementation
Balanced Budget
CORE PRINCIPLE: STRATEGIC PLAN IMPLEMENTATION
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
Adequate Tax Rate Grant Funding Equipment Replacement Community Investment Street Maintenance Parks and Recreation Capital Projects Page 13
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.”
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.
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:
Serving citizens’ needs
Developing a sustainable annual budget
Adopting an adequate ad valorem tax rate
Responsibly managing utility rates and fees to fund important capital projects
Assessing staff workload, personnel, and compensation
Recognizing available funding limitations
Seeking supplemental funding through grants.
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 FY 2023 Proposed 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.
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 could reduce the tax rate in 2023.
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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 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.
CORE PRINCIPLE: COMMUNITY INVESTMENT
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 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.
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 quality-of-life 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.
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FY 2023 BUDGET OVERVIEW
The FY 2023 Proposed Annual Budget includes total resources of $43,608,320 and expenditures of $41,343,270, 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.
The City's overall financial position is sound. The reserves in all funds are adequate and will continue to be monitored. This monitoring is accomplished through continued refinement of long-range fund projections and monthly budget performance review.
GENERAL FUND
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.
GENERAL FUND RESERVE LEVEL
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 35% of budgeted expenditures.
Resources FY 2023 Expenditures FY 2023 General Fund $21,287,420 General Fund $20,738,640 Debt Service Fund 1,210,150 Debt Service Fund 1,196,380 Hotel/Motel Tax Fund 288,600 Hotel/Motel Tax Fund 168,180 TIRZ Fund 2,828,190 TIRZ Fund 2,631,210 Water & Sewer Fund 12,726,350 Water & Sewer Fund 12,726,350 Drainage Fund 586,760 Drainage 586,760 Information Technology 1,071,410 Information Technology 933,640 Building Maintenance 495,190 Building Maintenance 422,010 BEDC Fund 3,114,250 BEDC Fund 1,940,100 Total $43,608,320 Total $41,343,270
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GENERAL FUND REVENUES
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.
Property Tax
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.
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. If a tax rate of $0.5850 is adopted, the rates for debt service and M&O would be $0.0770 and $0.5080, respectively.
Sales Tax
Another large revenue source in the General Fund is the sales tax. The FY 2023 Proposed 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.
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 2020 Actual2021 Actual2022 Estimate2023 Budget Reserves as a % of Expenditures Accumulated Reserves Page 17
General Fund Revenues
GENERAL FUND EXPENDITURES
General Fund expenditures in the FY 2023 Proposed Annual Budget total $20,738,640, increasing $3,268,440 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.
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
Property Tax 37% Sales Tax 29% Franchise & Other Taxes 6% Permits & Licenses 2% Court Fines & Fees 1% Charges for Service 13% Miscellaneous 1% Transfers 11%
Personnel 58% Supplies 3% Maintenance 7% Services 23% Other Expenses 1% Transfers 7%
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DEBT SERVICE FUND
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.
WATER & SEWER FUND
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.
Total resources of the Water and Sewer Fund are expected to increase by twenty percent in FY 2023 to $12,726,350. 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.
The FY 2023 Proposed Annual Budget anticipates Water and Sewer Fund expenses to jump by $2,111,370 to $12,726,350. Water procurement costs increase by $776,780, 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.
DRAINAGE FUND
The mission of this fund is to maintain a stormwater management system that efficiently conveys storm water in a safe manner and prevents flooding. The Drainage Fund is considered a utility of the City. Accumulated revenues are used to fund drainage-related expenditures and associated public education.
The revenue for the Drainage Fund is generated by the City’s drainage fee. The adopted drainage fee remains unchanged at $5.00 per month for single family dwellings. Still,
Revenue Type FY 2022 Budget FY 2023 Budget Expense Division FY 2022 Budget FY 2023 Budget Water $6,014,130 $5,930,250 Admin $1,708,150 $1,542,070 Sewer 3,829,650 5,255,500 Finance 2,185,990 2,705,620 Fees 489,690 560,900 Water 3,628,690 4,157,480 Other 281,510 979,700 Sewer 3,092,150 4,321,180 Total $10,614,980 $12,726,350 Total $10,614,980 $12,726,350
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drainage fee resources in FY 2023 increase by one percent to $586,760 as the customer count grows. Budgeted expenses for FY 2023 total $586,760, including appropriations for four maintenance workers, public education efforts, and debt payments.
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.
TIRZ FUND
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.
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 $2,631,210, 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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Captured Values within Belton TIRZ No. 1
INFORMATION TECHNOLOGY FUND
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 $1,071,410, while expenditures equal $933,640 to replace several computers.
BUILDING MAINTENANCE 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 $495,190. Expenditures in FY 2023 total $422,010.
ECONOMIC DEVELOPMENT 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.
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 thirteen 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.
CONCLUSION
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.
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.
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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 community.
Respectfully submitted,
Sam A. Listi
Michael Rodgers, CPA City Manager Director of Finance
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A HISTORICAL PERSPECTIVE
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.
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.
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.
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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".
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.
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.
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.
Lena Armstrong
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*Editor’s note: In 2020, the name of Confederate Park was changed to Liberty Park.
ELECTED OFFICIALS
CITY COUNCIL
Three-Year Terms
NAME
Wayne Carpenter, Mayor
David Leigh, Mayor Pro Tem
Daniel Bucher
John Holmes
Dan Kirkley
Stephanie O’Banion
Craig Pearson
TERM EXPIRES
May 2025
May 2024
May 2025
May 2023
May 2023
May 2025
May 2024
Back Row: Craig Pearson, John Holmes, & Daniel Bucher
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Front Row: Wayne Carpenter (Mayor), David K. Leigh (Mayor Pro Tem), Stephanie O’Banion, and Dan Kirkley
APPOINTED OFFICIALS
BELL COUNTY HEALTH DISTRICT BOARD
Three-Year Terms
NAME TERM EXPIRES
Wayne Carpenter
Ayse Clark (Alternate)
BELL COUNTY TAX APPRAISAL DISTRICT
Two-Year Terms
October 11, 2022
March 24, 2023
NAME TERM EXPIRES
Ray Severn December 31, 2023
BELTON ECONOMIC DEVELOPMENT CORPORATION BOARD OF DIRECTORS
Three-Year Terms
Created by Resolution No. 030591-1
NAME TERM EXPIRES
Joe Shepperd, President
Matt Wood
Brandon Bozon
Griff Lord
Stevie Spradley
November 30, 2024
November 30, 2022
November 30, 2022
November 30, 2023
November 30, 2023
CENTRAL TEXAS HOUSING CONSORTIUM BOARD
Two-Year Terms
NAME TERM EXPIRES
Marvin Bell
Linda Angel
ELECTRICAL BOARD
Two-Year Terms
Created by Ordinance No. 72881-2
January 24, 2024
January 25, 2023
NAME TERM EXPIRES
Robert Bass
Casey Simpson (Oncor Rep)
Jamie Sanderford
V. W. (Bill) Barge
October 23, 2023
October 23, 2023
October 23, 2022
October 23, 2022
Jeff Booker, Fire Marshal Virtue of Position
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ETHICS COMMISSION
One-Year Terms
Created by Ordinance No. 2005-47
NAME TERM EXPIRES
Khang Duong
Bert Peeples
Mark Fitzwater
Mike Ratcliff
Nicholas Rabroker
Mike Miller
May 24, 2023
May 24, 2023
May 24, 2023
May 24, 2023
May 24, 2023
May 24, 2023
Cathy Fox May 24, 2023
Amy Casey, Secretary
HISTORIC PRESERVATION COMMISSION
Two-Year Terms
Created by Ordinance No. 2012-18
Virtue of Position
NAME TERM EXPIRES
T.C. Lipe
Ann West
Tammie Baggerly
Barrett Covington
Ann Carpenter
Tina Moore, Historic Preservation Officer
BUILDING AND STANDARDS COMMISSION
September 8, 2022
September 8, 2022
September 8, 2022
September 8, 2023
September 8, 2023
Virtue of position
(Replaced Housing Board of Adjustments & Appeals)
Two-Year Terms
Created by Ordinance No. 2020-42
NAME TERM EXPIRES
Johner Martin
Joe Schaub
Priscilla Linnemann
Samantha Crumbaugh
Cindy Black
November 10, 2022
November 10, 2022
November 10, 2022
November 10, 2022
November 10, 2022
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LIBRARY BOARD OF DIRECTORS
Three-Year Terms
Created by Ordinance February 28, 1933
NAME TERM EXPIRES
Frances Fennessy
Peggy Williams
Chad Green
Sandra Velo
Janice Pustka
Roxanne Sanders
Kari Martin
MUNICIPAL JUDGE & ASSOCIATE JUDGE
November 30, 2024
August 13, 2022
August 13, 2022
November 30, 2022
November 30, 2022
November 30, 2023
November 30, 2023
NAME TERM EXPIRES
Steve Lee Indefinite
Ted Duffield, Associate Indefinite
PARKS BOARD
Two-Year Terms
Created by Ordinance No. 51083-3
NAME TERM EXPIRES
Josh Pearson, Chair
Oscar Bersoza
Ted Smith
Diane Rin
Jason Wolfe
PLANNING AND ZONING COMMISSION
Two-Year Terms
Created by Ordinance No. 52885-1
June 20, 2022
June 20, 2022
June 20, 2023
June 20, 2023
June 20, 2023
NAME TERM EXPIRES
Joshua Knowles
Nicole Fischer
Luke Potts
Alton McCallum
Brett Baggerly, Chair
Quinton Locklin
David Jarratt
Dave Covington
Zachary Krueger
May 28, 2024
May 28, 2024
May 28, 2024
May 28, 2024
May 28, 2024
June 13, 2023
June 13, 2023
June 13, 2023
June 13, 2023
POLICE & FIRE CIVIL SERVICE COMMISSION
Three-Year Terms
Ordinance No. 96-27
NAME TERM EXPIRES
Jimmy Rowton
Larry Thompson
Jerry Samu
September 24, 2022
September 24, 2023
September 24, 2024
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PUBLIC PROPERTY FINANCE CORPORATION BOARD OF DIRECTORS
Six-Year Terms
Created by Ordinance No. 51987-1
NAME TERM EXPIRES
Bill Holmes, President
Vacant
Vacant
August 12, 2023
August 12, 2023
August 12, 2023
TAX INCREMENT REINVESTMENT ZONE BOARD
Two-Year Terms
Created by Ordinance No. 2004-64
NAME TERM EXPIRES
David K. Leigh, Chair
Craig Pearson
Blair Williams
David Blackburn
Russell Schneider
Sam Listi, City Manager, Ex Officio
Wayne Carpenter, Mayor, Ex Officio
Amy Casey, City Clerk, Ex Officio
January 13, 2023
January 13, 2023
January 13, 2023
January 13, 2023
January 13, 2023
Virtue of Position
Virtue of Position
Virtue of Position
TEXAS DORMITORY FINANCE AUTHORITY, INC.
Two-Year Terms
Created by Ordinance No. 82289-1
NAME TERM EXPIRES
Bill Holmes
Blair Williams
Bry Ewan
Vacant
Danny Dossman
Dr. Andy Crowson
Vacant
April 26, 2024
April 26, 2024
April 26, 2024
April 26, 2024
April 26, 2024
April 26, 2024
April 26, 2024
YOUTH ADVISORY COMMISSION
One-Year Terms
Created by Ordinance No. 2007-20
NAME TERM EXPIRES
Emma Romer, Chair
Katelyn McAninch
Lauryn McDonald
Arianna Ryan
Christian Kunz
Chase Moore
Oscar Constancio
Emily Ogden
Shivangi Ojha
September 1, 2022
September 1, 2022
September 1, 2022
September 1, 2022
September 1, 2022
September 1, 2022
September 1, 2022
September 1, 2022
September 1, 2022
Page 30
ZONING BOARD OF ADJUSTMENTS
Two-Year Terms
Created by City Council April 1971
NAME TERM EXPIRES
Mat Naegele
Nelson Hutchinson
Amanda Hendrick
Robin Alaniz
Garrett Smith
June 25, 2022
June 25, 2022
August 22, 2023
August 22, 2023
August 22, 2023
Page 31
CITY INFORMATION
THE CITY ORGANIZATION
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 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.
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.
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).
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).
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.
CITY FUNDS
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:
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Governmental Funds:
General Fund: Accounts for all financial resources except those required to be accounted for in another Fund.
Debt Service Fund: Accounts for the accumulation of resources for, and the payment of general long-term debt principal and interest.
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.
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.
Enterprise Funds:
Water & Sewer Fund: Accounts for operations related to providing water and sewer service to the citizens of Belton.
Drainage Fund: Accounts for operations related to providing storm drainage service to the citizens of Belton.
Internal Service Funds:
Information Technology Fund: Accounts for operations related to providing general information technology services for other city divisions.
Building Maintenance Fund: Accounts for operations related to providing building maintenance for City facilities.
Component Unit (A Governmental Fund):
Belton Economic Development Corporation Fund: Accounts for activities related to the one-half percent economic development sales tax approved by voters in 1990.
The annual comprehensive financial report includes non-budgeted funds that are not included in this budget document.
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BASIS OF BUDGET & ACCOUNTING
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:
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).
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.
FINANCIAL AND BUDGET POLICIES
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.
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.
An independent audit will be conducted annually.
The City will produce annual financial statements in accordance with generally accepted accounting procedures (GAAP) as outlined by the Governmental Accounting Standards Board (GASB).
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 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.
The tax rate should be adequate to produce revenues required to pay for City services as approved by the City Council.
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 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 City will not issue debt to finance current operations. No debt was issued in FY 2022 to finance current operations.
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.
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 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'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 thereon.
The 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.
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.
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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.
The utility system will maintain a bond rating of AA- (Standard & Poor’s). The most recent rating is at this level.
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.
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 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.
BBB+, BBB, BBBA+, A, AAA+, AA, AAAAA BB+, BB, BBCCC+, CCC, CCCCC C, RD, D Credit Qualit y Low to Hi g h RiskLowtoHigh S & P Global Ratings Guide Page 36
Page 37
July
August
August 16, 2022
August 23, 2022
September 6, 2022
Newspaper Notice
Newspaper Notice
Special Called Council Meeting
CITY OF BELTON Budget & Tax Calendar
FY 2023
Post proposed budget on City website
Propose Ad Valorem Tax Rate
Call for PH on Tax Rate (if exceeds no-new-tax rate)
Present the Strategic Plan
Post proposed tax rates on website
Publish notice of PH on budget (10 - 30 days before hearing)
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)
Continuous website notice of PH on tax rate (at least 7 days before PH)
PH on budget (at least 15 days after filing with City Clerk)
PH on tax rate
Council to consider budget and tax rate at September 13 meeting
Receive public input on Strategic Plan
Adopt fee schedule
September 13, 2022* Regular Council Meeting Ratify tax revenue increase in budget, if necessary
Adopt Strategic Plan, FY 2023 Annual Budget, and tax rate (no more than 60 days after receipt of certified tax roll)
*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.
Date Event Requirement/Action March 1, 2022 Budget Worksheets Distributed to Departments Budget worksheets distributed to departments March/April Budget Preparation Departments prepare budget requests April 1, 2022 Budget Requests Due Detailed line item requests are returned to Finance
18 – 29, 2022 Meetings with Department Heads Departments meet with City Manager and Finance to discuss budget requests May 3, 2022 BEDC Board Meeting BEDC budget workshop June 7, 2022 BEDC Board Meeting 2nd BEDC Board budget workshop June 9, 2022 TIRZ Board Meeting TIRZ draft budget to Board June 14, 2022 Regular Council Meeting General Fund, Debt Service Fund, Information Technology Fund, Building Maintenance Fund, and Hotel/Motel Fund
28, 2022 Regular Council Meeting Water and Sewer Fund, Drainage Fund, TIRZ Fund, and BEDC
12, 2022 Regular Council Meeting Discuss the 2023 – 2027 Capital Improvements Program
Apr
June
July
22, 2022 Certified Tax Roll BCAD delivers certified ad valorem tax values
26, 2022 Regular Council Meeting Presentation of fee schedule changes
July
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)
(PH) on budget
Call for Public Hearing
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Budget Calendar - Flow Chart
The following chart summarizes the budget process and the various steps leading to the adoption of the Fiscal Year 2023 Budget.
Strategic Planning:
Review and update Capital Improvement Projects as needed
Revenue projections developed
Budget orientation
Budget Development:
Budget staff prepares and send budget materials to divisions
Divisions prepare draft operating budgets
Budget review sessions with City Manager
City Council budget work sessions
Finance staff compiles Proposed Annual Budget
Proposed Annual Budget filed with City Clerk and published
Finalize and Adopt:
Finance staff finalizes Annual Budget
Public hearing on Annual Budget
City Council adopts annual budget
Public hearing on proposed tax rate if necessary
City Council adopts a tax rate
Annual budget published
Amend budget if necessary (after fiscal year has begun)
JanFebMarAprMayJunJulAugSepOctNovDec
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THE BUDGET PROCESS
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.
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.
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.
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 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.
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.
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Fund Structure / Overview
Total Budgeted Expenditures -All Funds Governmental Funds General Fund Debt Service Fund Special Revenue Funds 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 $41,343,270 $24,734,410 $14,668,760 $1,940,100 $20,738,640 $1,196,380 $2,799,390 $13,313,110 $1,355,650 $1,940,100 $168,180 $2,631,210 $12,726,350 $586,760 $933,640 $422,010 Page 41
City of Belton Organizational Chart
Primary Funding Source
Mayor & City Council City Clerk City Manager City Attorney Municipal Court Judge Assistant City Manager Administration Finance Public Information Library Information Technology Parks & Recreation Police Public Information Information Technology Administration Patrol Special Operations Code Compliance Facilities Community Center Recreation Library City Manager's Office Retail Development Hotel Motel TIRZ Finance Municipal Court Utility Finance Debt Service General Fund Information Technology Fund Building Maintenance Fund Hotel Motel Tax Fund TIRZ Fund Water & Sewer Fund Debt Service Drainage Fund Page 42
Elected by Citizens Appointed by City Council Department Division City funds without related department Additional Designations Human Resources Planning Fire Public Works Human Resources Planning Inspections Fire Supression Streets Streets Maintenance SolidWaste Fleet Maintenance Building Maintenance Solid Waste Water & Sewer Drainage Utility Administration Water SewerCollection SewerLift Station Drainage Page 43
CITY OF BELTON PERSONNEL SUMMARY
DivisionFTE Salary & Wages Overtime Retirement FICA Group Ins. Worker's Comp TWC Totals City Council 0.00 10 $ -$ - $ -$ - $ 20 $ -$ 30 $ City Manager 5.00509,620 - 51,380 37,800 37,420 950 760 637,930 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 Human Resources 2.00171,050 - 17,990 13,090 8,830 330 270 211,560 Municipal Court 2.00102,590 - 10,790 7,850 18,970 210 270 140,680 Police Administration 4.00256,900 - 25,950 18,880 27,520 4,230 410 333,890 Patrol 25.001,928,170 65,000 209,650 147,510 168,820 38,250 3,380 2,560,780 Special Operations 22.501,362,100 18,000 145,160 104,210 147,760 19,940 2,840 1,800,010 Code Compliance 2.0091,970 - 9,680 7,040 8,830 2,630 270 120,420 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 Parks- Facilities 11.00573,170 750 51,320 41,790 88,500 9,330 1,620 766,480 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 Solid Waste 1.0037,970 - 4,000 2,910 8,520 1,460 140 55,000 Fleet Maintenance 4.00196,460 600 20,730 15,030 39,490 3,910 540 276,760 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 49,950 36,330 80,830 9,890 1,490 653,350 Sewer 5.00184,100 13,000 20,740 15,080 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 TECHNOLOGY FUND 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 $
FISCAL
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YEAR 2023
Budgeted Personnel Positions
Note: Positions are shown as full-time equivalent (FTE)
Budgeted Personnel Positions
Fund FY 2019 FY 2020 FY 2021 FY 2022 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 Total 171.75 170.75 174.00 176.00 179.50
‐20.00 40.00 60.00 80.00 100.00 120.00 140.00 160.00 FY 2019FY 2020FY 2021FY 2022FY 2023 Fiscal Year
General Fund Water & Sewer Fund Drainage Fund Information Technology Fund Building Maintenance Fund BEDC Fund Page 45
Budgeted Personnel Positions by Division
Fund Department DivisionFY 2019 FY 2020 FY 2021 FY2022 FY2023 General Fund Administration City Manager'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 Finance Finance 4.00 4.00 4.00 4.00 4.00 Human Resources Human Resources 2.00 2.00 2.00 2.00 2.00 Municipal Court Municipal Court 1.00 1.00 1.00 1.00 2.00 Police Administration 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 Fire Suppression 34.00 28.00 28.00 28.00 28.00 Emergency Medical Services 1.00 1.00 - -Information Technology Information Technology 2.00 2.00 - -Streets Streets 7.00 7.00 7.00 7.00 7.00 Parks & Recreation Facilities 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 Planning Planning 4.50 4.50 4.75 4.75 4.75 Inspections 2.00 3.00 3.00 3.00 3.00 Library Library 5.00 5.00 5.00 5.00 5.00 Solid Waste Solid Waste 1.00 1.00 1.00 1.00 1.00 Maintenance Fleet Maintenance 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
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(Full-time Equivalents)
Budgeted Personnel Positions by Division (Full-time Equivalents)
Notes: Seasonal employees are hired during the summer as recreation staff. There count is not reflected above.
Fund Department DivisionFY 2019 FY 2020 FY 2021 FY2022 FY2023
Water & Sewer Fund Water & Sewer Utility Administration6.00 6.00 6.00 7.00 8.00 Utility Finance 4.00 4.00 4.00 4.00 4.00 Water 11.00 12.00 12.00 12.00 11.00 Sewer-Collection 4.00 5.00 5.00 5.00 5.00 Sewer-Lift Stations 1.00 1.00 1.00 1.00 1.00 Total 26.00 28.00 28.00 29.00 29.00 Drainage Fund Drainage Drainage 3.00 4.00 4.00 4.00 4.00 Total 3.00 4.00 4.00 4.00 4.00 Information Technology Fund Information Technology Information Technology - - 2.00 2.00 3.00 Total - - 2.00 2.00 3.00 Building Maintenance Fund Building Maintenance Building Maintenance - - 5.00 5.00 5.00 Total - - 5.00 5.00 5.00 BEDC Fund BEDC BEDC 2.25 2.25 2.25 2.25 2.75 Total 2.50 2.50 2.50 2.50 2.75 Total City Positions (FTE) 172.00 171.00 174.25 176.25 179.50
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City of Belton, Texas
Fiscal Year 2023 Proposed Annual Budget
All Funds Summary
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.
GeneralDebt ServiceHotel/Motel TaxTIRZ ResourcesFundFundFundFund Property Taxes7,977,140 $ 1,209,320 $ - $ 2,827,490 $ Sales Tax6,113,840 - -Franchise & Other Taxes1,255,780 - 288,100Permit Fees474,840 - -Court Fines & Fees276,290 - -Charges for Service2,823,560 - -Miscellaneous Income122,940 830 500 700 Intergovernmental- - -Other Financing Sources- - -Total Revenue before Transfers 19,044,390 1,210,150 288,600 2,828,190 Transfers from Other Funds2,243,030 - -Total Resources 21,287,420 1,210,150 288,600 2,828,190 Expenditures Personnel12,114,400 $ - $ - $ - $ Supplies626,310 - 100Maintenance1,400,140 - -Services4,866,610 - 28,170 10,000 Other Expenses209,620 - 104,500 120,000 Water Purchases- - -Sewage Treatment- - -Debt Service- 1,196,380 - 265,800 Capital Outlay 145,000 - -Total Expenditures before Transfers 19,362,080 1,196,380 132,770 395,800 Transfers to Other Funds 1,376,560 - 35,410 2,235,410 Total Expenditures 20,738,640 1,196,380 168,180 2,631,210 Resources Over / (Under) Expenditures 548,780 $ 13,770 $ 120,420 $ 196,980 $
Special
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Revenue Funds
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 11,746,650 579,000 1,068,180 491,880 27,600 16,736,870 130,610 600 100 100 30,190 286,570 - - - - -562,210 4,660 - - - 566,870 12,439,470 584,260 1,068,280 491,980 3,114,250 41,069,570 286,880 2,500 3,130 3,210 - 2,538,750 12,726,350 586,760 1,071,410 495,190 3,114,250 43,608,320 1,974,120 $ 201,880 $ 306,640 $ 304,830 $ 278,430 $ 15,180,300 $ 149,700 17,120 13,170 39,000 5,170 850,570 234,050 54,360 404,330 60,110 86,740 2,239,730 807,660 37,550 88,500 9,610 219,760 6,067,860 50,000 - - - - 484,120 2,277,480 - - - - 2,277,480 878,520 - - - - 878,520 1,954,450 25,130 - - - 3,441,760 214,000 - 121,000 - 50,000 530,000 8,539,980 336,040 933,640 413,550 640,100 31,950,340 4,186,370 250,720 - 8,460 1,300,000 9,392,930 12,726,350 586,760 933,640 422,010 1,940,100 41,343,270 - $ - $ 137,770 $ 73,180 $ 1,174,150 $ 2,265,050 $ Enterprise Funds Internal Service Funds Page 49
City of Belton, Texas
Consolidated Statement of Fund Balance
Budget Year 2023
Special Revenue Funds
1 Excludes Use of Prior Years' Fund Balance
2The drawdown in FY 2022 is part of a tax rate strategy.
3The increase in FY 2022 and FY 2023 reflects the planned build up of reserves for future expenditures.
4Changes reflect revenue growth and capital spending.
5The decline in FY 2022 and FY 2023 is due to the transfer of funds for several capital projects and use of reserve fund balance.
6The increase in FY 2022 is due to revenue growth from additional customers while the decrease in FY 23 is due to inflation of expenditures.
7The increase in FY 2022 and FY 2023 reflects building of reserves for future capital.
8The significant increase in each year reflects the low level of reserves.
9Changes reflect revenue growth and a relatively low level of spending.
GeneralDebt ServiceHotel/Motel TaxTIRZ Fund Fund2 Fund3 Fund4 Fund Balance at 9/30/2021 5,454,084 $ 74,204 $ 454,451 $ 661,040 $ Estimated Fund Balance Revenue 18,248,683 1,060,592 262,440 2,483,343 Expenditures (17,489,648) (1,178,909) (155,993) (2,192,460) Subtotal 759,035 (118,317) 106,447 290,883 Estimated at 9/30/2022 6,213,119 $ (44,113) $ 560,898 $ 951,923 $ % Change from Prior Year 13.9% -159.4% 23.4% 44.0% Projected Fund Balance Revenue 1 21,287,420 1,210,150 288,600 3,052,700 Expenditures(20,738,640) (1,196,380) (168,180) (2,631,210) Subtotal548,780 13,770 120,420 421,490 Projected at 9/30/20236,761,899 $ (30,343) $ 681,318 $ 1,373,413 $ % Change from Prior Year8.8%31.2%21.5%44.3%
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Component Unit Water & SewerDrainageInformationBuildingBEDCTotal Fund5 Fund6 Technology7 Maintenance8 Fund9 All Funds 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 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% 12,164,140 582,100 1,071,410 495,190 3,114,250 43,265,960 (12,726,350) (586,760) (933,640) (422,010) (1,940,100) (41,343,270) (562,210) (4,660) 137,770 73,180 1,174,150 1,922,690 5,923,358 $ 337,411 $ 248,895 $ 222,730 $ 8,083,386 $ 23,602,067 $ -8.7%-1.4%124.0%48.9%17.0%8.9%
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Enterprise FundsInternal Service Funds
FY 2023 Capital Expenditures (All Funds)
General Fund Fire 8200EKG Monitor Replacement 25,000 Parks Community Center 8200Gazebo and walkway20,000 8200Window replacements 100,000 General Fund 145,000 $ Information Technology Fund IT 8400Hike and bike trail video surveillance 30,000 8400Mobile audio solution 20,000 8400Desk phones 20,000 8400Laptops and desktops/monitors51,000 Information Technology Fund 121,000 $ Water & Sewer Fund Utility Administration 8100Washbay doors and side entrance 14,000 Water 8901Water meters 200,000 Water & Sewer Fund 214,000 $ Belton Economic Development Corporation Fund BEDC 8700Park infrastructure50,000 $ BEDC Fund50,000 $
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City of Belton, Texas Budget Summary History (All Funds) 1
Fiscal Years 2020 - 2023
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.
FY 2020FY 2021FY 2022FY 2023 BudgetBudgetBudgetBudget Resources 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 12,726,350 Drainage Fund539,472 548,061 580,400 586,760 Information Technology Fund- 890,183 901,240 1,071,410 Building Maintenance Fund- 443,767 458,230 495,190 Belton Economic Development Corporation Fund1,949,760 1,702,199 2,455,330 3,114,250 Total Resources29,371,221 32,317,646 36,383,280 43,608,320 Expenditures General Fund14,937,305 15,381,769 17,470,200 20,738,640 Debt Service Fund1,183,110 1,177,833 1,180,870 1,196,380 Hotel/Motel Tax Fund310,436 203,572 180,110 168,180 TIRZ Fund1,961,046 1,943,891 2,210,240 2,631,210 Water & Sewer Fund8,811,520 8,939,710 10,614,980 12,726,350 Drainage Fund570,812 531,260 573,180 586,760 Information Technology Fund- 890,183 846,190 933,640 Building Maintenance Fund- 441,116 419,610 422,010 Belton Economic Development Corporation Fund849,489 474,143 685,260 1,940,100 Total Expenditures28,623,718 29,983,477 34,180,640 41,343,270 Resources Over / (Under) Expenditures 747,503 $ 2,334,169 $ 2,202,640 $ 2,265,050 $
$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 FY 2020FY 2021FY 2022FY 2023 Total Resources Total Expenditures Page 53
City of Belton, Texas
Comparative Schedule of City-Wide Resources and Expenditures (All Funds) 1
Fiscal Years 2020 - 2023
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.
FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActualBudgetEstimatedBudget Resources 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 Hotel/Motel Tax Fund175,594 235,342 183,100 262,440 288,600 TIRZ Fund2,956,406 2,316,221 2,538,930 2,483,343 2,828,190 Water & Sewer Fund9,092,394 9,208,905 10,614,980 10,312,712 12,726,350 Drainage Fund520,261 531,566 580,400 557,112 586,760 Information Technology Fund- 893,698 901,240 901,240 1,071,410 Building Maintenance Fund- 443,548 458,230 458,180 495,190 BEDC Fund2,506,661 2,488,409 2,455,330 2,821,043 3,114,250 Total Resources37,762,511 33,763,350 36,317,570 37,105,345 43,608,320 Expenditures General Fund13,500,456 18,103,460 17,470,200 17,489,648 20,738,640 Debt Service Fund6,214,889 1,175,634 1,180,870 1,178,909 1,196,380 Hotel/Motel Tax Fund120,337 122,109 180,110 155,993 168,180 TIRZ Fund2,967,235 1,949,194 2,210,240 2,192,460 2,631,210 Water & Sewer Fund8,549,302 9,457,342 10,614,980 10,415,010 12,726,350 Drainage Fund499,556 484,169 573,180 532,278 586,760 Information Technology Fund- 854,074 846,190 825,928 933,640 Building Maintenance Fund - 364,476 419,610 389,198 422,010 BEDC Fund 833,315 459,276 685,260 575,618 1,940,100 Total Expenditures 32,685,090 32,969,734 34,180,640 33,755,042 41,343,270 Resources Over / (Under) Expenditures 5,077,421 $ 793,616 $ 2,136,930 $ 3,350,303 $ 2,265,050 $
$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 54
General Fund Overview
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. 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.
Departments and divisions within the General Fund are listed below.
City Council Department
Finance Department City Council City Manager’s Office
Administration Department
Public Information
Retail Development
Human Resources Department Municipal Court
Finance
Police Department
Human Resources Municipal Court Administration
Patrol
Special Operations Code Compliance
Fire Department
Streets Department
Suppression Streets
Planning Department Library Department
Planning Library
Inspections
Maintenance Department
Fleet
Parks & Recreation Department
Facilities
Community Center
Recreation
Solid Waste Department
Solid Waste
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General Fund Statement of Fund Balance
Notes:
1 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.
Fund Balance History
Actual ActualBudgetEstimatedProjected Fiscal Year Ending September 30 2020 2021 2022 2022 2023 Budget Basis: Beginning Unassigned Fund Balance (GAAP)4,129,715 $ 7,131,208 $ 5,454,084 $ 5,454,084 $ 6,213,119 $ 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) (20,738,640) Net Increase / (Decrease) in Fund Balance2,129,374 (1,677,124) - 759,035 548,780 Ending Unassigned Fund Balance (Budget) 6,259,089 $ 5,454,084 $ 5,454,084 $ 6,213,119 $ 6,761,899 $ Reconciliation to GAAP: Ending Unassigned Fund Balance (Budget) 6,259,089 $ 5,454,084 $ 5,454,084 $ 6,213,119 $ 6,761,899 $ Adjustment 2 872,119 - - -Unassigned Fund Balance (GAAP)7,131,208 5,454,084 5,454,084 6,213,119 6,761,899 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 Total Fund Balance (GAAP) 8,051,198 $ 6,330,983 $ 6,330,983 $ 7,090,018 $ 7,638,798 $ Minimum Unassigned Net Assets3 3,762,843 $ 4,656,530 $ 4,367,550 $ 4,367,550 $ 5,184,660 $ Unassigned Net Assets in Excess of Minimum 3,368,365 $ 797,554 $ 1,086,534 $ 1,845,569 $ 1,577,239 $
$‐$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
Restricted
Spendable
(GAAP) Page 56
Unassigned Fund Balance (GAAP) Assigned Fund Balance (GAAP)
Fund Balance (GAAP) Non‐
Fund Balance
General Fund Recap
FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActualBudgetEstimatedBudget Revenues 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 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 Court Fines & Fees 281,753 269,873 303,070 274,871 276,290 Charges for Service 2,457,751 2,519,543 2,662,540 2,681,643 2,823,560 Miscellaneous Income 446,438 133,106 146,260 199,183 122,940 Other Financing Sources 1,524,780 592,865 589,910 579,110 2,243,030 Total Revenue 16,501,949 16,426,336 17,470,200 18,248,683 21,287,420 Expenditures City Council 69,007 59,759 205,950 170,427 248,030 Administration 528,174 610,838 1,304,650 741,320 1,112,800 Finance 334,530 385,668 378,810 380,943 615,520 Human Resources 188,740 222,233 297,730 279,098 347,990 Legal 203,867 222,449 238,960 223,017 230,720 Police 3,632,427 5,019,431 5,288,340 5,615,331 6,467,220 Fire 2,696,189 2,918,810 2,956,850 3,251,736 3,786,590 Information Technology 236,225 - - -Streets 1,232,940 3,345,365 1,642,750 1,795,763 2,287,690 Parks & Recreation 1,238,405 1,740,953 1,577,510 1,479,176 1,910,740 Planning 446,826 480,715 606,750 611,894 896,270 Library 345,957 484,544 500,560 494,144 484,460 Other Costs 170,129 440,106 - -Solid Waste 1,466,124 1,545,775 1,808,630 1,775,047 1,864,050 Maintenance 563,968 480,835 523,540 516,972 486,560 Engineering 146,948 145,979 139,170 154,780Total Expenditures 13,500,456 18,103,460 17,470,200 17,489,648 20,738,640 Increase / (Decrease) in Fund Balance (40,958) $ (1,677,124) $ - $ 759,035 $ 548,780 $
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General Fund Revenue Trend
General Fund Revenue Trend
FY 2019FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActual7977140BudgetEstimatedBudget Revenues 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 Franchise & Other Taxes 1,307,607 1,257,141 1,271,386 1,265,300 1,253,198 1,255,780 Permits & License Fees 265,243 234,209 347,416 293,720 614,519 474,840 Court Fines & Fees 358,343 281,753 269,873 303,070 274,871 276,290 Charges for Service 2,703,426 2,457,751 2,519,543 2,662,540 2,681,643 2,823,560 Miscellaneous Income 334,521 446,438 133,106 146,260 199,183 122,940 Other Financing Sources 596,039 1,524,780 592,865 589,910 579,110 2,243,030 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
Property Taxes Sales Tax Franchise & Other Taxes Permits & License Fees Court Fines & Fees Charges for Service Miscellaneous Income Other Financing Sources Page 58
Revenues
Property Taxes 7,977,140 $ 37.5% Sales Tax 6,113,840 28.7% Franchise & Other Taxes 1,255,780 5.9% Permits & License Fees 474,840 2.2% Court Fines & Fees 276,290 1.3% Charges for Service 2,823,560 13.3% Miscellaneous Income 122,940 0.6% Other Financing Sources 2,243,030 10.5% Total 21,287,420 $ 100.0%
Property Taxes 37% Sales Tax 29% Franchise & Other Taxes 6% Permits & License Fees 2% Court Fines & Fees 1% Charges for Service 13% Miscellaneous Income 1% Other Financing Sources 11%
Distribution of General Fund Revenues
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General Fund Revenues
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.
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.
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.
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.
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.
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.
Property Taxes: FY 2022 Budget: $7,160,200 FY 2023 Budget: $7,834,360
FY 2022 (2021 Tax Year) FY 2023 (2022 Tax Year) $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
$ 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
$ 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 $ 7,834,360 Tax levy for General Fund $1,187,490 Tax levy for Debt Service Fund
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Budgeted Property Tax History
Property Tax Rate History
Tax Rate vs. Taxable Value
Fiscal Year Ending Operations O&M $ / $100Amount Debt Service $ / $100 AmountTotal Rate Budgeted Taxable Value 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
$‐$0.10000 $0.20000 $0.30000 $0.40000 $0.50000 $0.60000 $0.70000 2014201520162017201820192020202120222023 Fiscal Year Ending
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 Budgeted Taxable Value Page 61
Sales Tax: FY 2022 Budget: $4,917,660
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.
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 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.
Sales Tax Revenue Trend
Fiscal Year Ending Sales Tax Revenue $ Change From Prior % Change From Prior 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% $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 $5,500,000 $6,000,000 $6,500,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
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Franchise & Other Taxes: FY 2022 Budget: $1,265,300
FY 2023Budget: $1,255,780
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.
Franchise & Local Taxes
Permit & License Fees: FY 2022 Budget: $293,720
FY 2023 Budget: $474,840
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.
$1,000,000 $1,100,000 $1,200,000 $1,300,000 $1,400,000 $1,500,000 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimate 2023 Budget Fiscal Year Ending September 30
2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimate 2023 Budget Fiscal Year Ending September 30 Permit & License Fees
$200,000 $300,000 $400,000 $500,000 $600,000
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Court Fines & Fees: FY 2022 Budget: $303,070
FY 2023 Budget: $276,290
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.
Charges for Service: FY 2022 Budget: $2,662,540
FY 2023 Budget: $2,820,560
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.
$0 $100,000 $200,000 $300,000 $400,000 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimated 2023 Budget Fiscal Year Ending September 30 Court Fines & Fees
$2,900,000 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimated 2023 Budget Fiscal Year Ending September 30
$2,300,000 $2,500,000 $2,700,000
Charges for Service
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Miscellaneous Income: FY 2022 Budget: $146,260
FY 2023 Budget: $122,940
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 auctioned.
Other Financing Sources: FY 2022 Budget: $589,910
FY 2022 Budget: $2,243,030
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.
Transfers and Other Financing Sources
$1,000,000 $1,500,000 $2,000,000 $2,500,000
$0
2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimated 2023 Budget Fiscal Year Ending September 30
$500,000
$0 $100,000 $200,000 $300,000 $400,000 $500,000 2019 Actual 2020 Actual 2021 Actual 2022 Budget 2022 Estimate 2023 Budget Fiscal Year Ending September 30 Miscellaneous Income Page 65
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Property Taxes 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 1040Penalty & Interest 62,461 76,565 59,980 65,573 68,200 1050Payment in Lieu of Taxes 10,333 10,851 10,100 11,900 11,030 1060 Ad Valorem to TIRZ (1,000,080) (1,193,709) (1,348,120) (1,359,359) (1,554,000) Total 6,214,755 6,395,900 7,291,740 7,088,128 7,977,140 Franchise & Other Taxes 1210Sales Tax 4,085,122 4,896,247 4,917,660 5,558,031 6,113,840 1310Electric Franchise Tax 774,856 770,637 777,120 802,493 782,660 1320Telecom Line Access Fees46,147 34,520 34,970 18,844 18,930 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 Total5,342,263 6,167,633 6,182,960 6,811,229 7,369,620 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 Licenses1,420 700 1,280 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 Total234,209 347,416 293,720 614,519 474,840 Court Fines & Fees 4010Municipal Court Fines206,742 187,749 217,610 190,754 195,080 4020 Parking Fines 2,883 605 1,710 1,800 1,760 4030 Court 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 4070Warrant 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 Total 281,753 269,873 303,070 274,871 276,290 General Fund (101-3) Revenues Page 66
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget General Fund (101-3) Revenues Charges for Service 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 Total 2,457,751 2,519,543 2,662,540 2,681,643 2,823,560 Miscellaneous Income 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 6100Sale of City Property (35) 5,259 - 38,6066170Insurance Proceeds 221,815 37,102 - 32,5496310Contributions 1,300 - 1,430 -6700Miscellaneous Income 65,936 29,621 51,390 48,000 47,850 6720 Cash Over / (Under) (59) (19) - (30)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 Total 446,438 133,106 146,260 199,183 122,940 Other Financing Sources 8002Interfund 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 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 $ Page 67
General Fund Department Summary
FY 2023 Expenditures by Department
FY
2022FY 2022FY 2023 ActalActualBudgetEstimatedBudget General Fund 1 City Council69,007 $ 59,759 $ 205,950 $ 170,427 $ 248,030 $ Administration528,174 610,838 1,304,650 741,320 1,112,800 Finance334,530 385,668 378,810 380,943 615,520 Human Resources188,740 222,233 297,730 279,098 347,990 2 Municipal Court 203,867 222,449 238,960 223,017 230,720 Police 3,632,427 5,019,431 5,288,340 5,615,331 6,467,220 Fire 2,696,189 2,918,810 2,956,850 3,251,736 3,786,590 Information Technology 236,225 - - -Streets 1,232,940 3,345,365 1,642,750 1,795,763 2,287,690 Parks & Recreation 1,238,405 1,740,953 1,577,510 1,479,176 1,910,740 Planning 446,826 480,715 606,750 611,894 896,270 Library 345,957 484,544 500,560 494,144 484,460 Other Costs 170,129 440,106 - -Solid Waste 1,466,124 1,545,775 1,808,630 1,775,047 1,864,050 Maintenance 563,968 480,835 523,540 516,972 486,560 3 Engineering 146,948 145,979 139,170 154,780General Fund 13,500,456 $ 18,103,460 $ 17,470,200 $ 17,489,648 $ 20,738,640 $ 53680 5343
2020FY 2021FY
City Council 1% Administration 5% Finance 3% Human Resources 2% Municipal Court 1% Police 31% Fire 18% Streets 11% Parks & Recreation 9% Planning 4% Library 2% Solid Waste 9% Maintenance 2%
City Council Administration Finance Human Resources Municipal Court Police Fire Streets Parks & Recreation Planning Library Solid Waste Maintenance Page 68
General Fund Expenditures by Department / Division
Department FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Division Actual Actual Budget Estimated Budget City Council City Council 69,007 $ 59,759 $ 205,950 $ 170,427 $ 248,030 $ Total 69,007 59,759 205,950 170,427 248,030 Administration City Manager's Office 389,723 511,520 1,199,440 636,826 898,500 Public Information 101,055 60,932 60,560 61,440 130,820 3 Retail Development 37,396 38,386 44,650 43,054 83,480 Total 528,174 610,838 1,304,650 741,320 1,112,800 Finance Finance 334,530 385,668 378,810 380,943 615,520 Total 334,530 385,668 378,810 380,943 615,520 Human Resources 6 Human Resources 188,740 222,233 297,730 279,098 347,990 Total 188,740 222,233 297,730 279,098 347,990 Municipal Court 20 Municipal Court 203,867 222,449 238,960 223,017 230,720 Total 203,867 222,449 238,960 223,017 230,720 Police 13 Administration 302,368 668,509 373,780 370,648 547,200 14 Patrol 2,346,615 3,123,644 3,090,620 3,361,229 3,716,530 15 Special Operations 821,096 1,054,714 1,639,580 1,698,630 2,010,930 Code Compliance 162,348 172,564 184,360 184,824 192,560 Total 3,632,427 5,019,431 5,288,340 5,615,331 6,467,220 Fire 17 Suppression 2,678,549 2,918,810 2,956,850 3,251,736 3,786,590 18 Emergency Medical Services 17,640 - - -Total 2,696,189 2,918,810 2,956,850 3,251,736 3,786,590
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General Fund Expenditures by Department / Division
Department FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Division Actual Actual Budget Estimated Budget
Information Technology Information Technology 236,225 - - -Total 236,225 - - -Streets 6 Streets 1,232,940 3,345,365 1,642,750 1,795,763 2,287,690 Total 1,232,940 3,345,365 1,642,750 1,795,763 2,287,690 Parks & Recreation 7 Facilities 951,513 1,337,319 1,133,000 1,144,423 1,346,680 8 Community Center 134,355 220,261 223,000 177,501 345,120 9 Recreation 152,537 183,373 221,510 157,252 218,940 Total 1,238,405 1,740,953 1,577,510 1,479,176 1,910,740 Planning 10 Planning 189,560 175,434 268,110 265,502 483,840 11 Inspections 257,266 305,281 338,640 346,392 412,430 Total 446,826 480,715 606,750 611,894 896,270 Library Library 345,957 484,544 500,560 494,144 484,460 Total 345,957 484,544 500,560 494,144 484,460 Other Costs 6 Other Costs 170,129 440,106 - -Total 170,129 440,106 - -Solid Waste 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 Maintenance 7 Fleet Maintenance 271,135 480,835 523,540 516,972 486,560 9 Building Maintenance 292,833 - - -Total 563,968 480,835 523,540 516,972 486,560 Engineering 19 Engineering 146,948 145,979 139,170 154,780Total 146,948 145,979 139,170 154,780General Fund 13,500,456 $ 18,103,460 $ 17,470,200 $ 17,489,648 $ 20,738,640 $ Page 70
General Fund Category Summary
FY 2023 Expenditures by Category
FY 2020FY 2021FY 2022FY 2022FY 2023 DescriptionActalActualBudgetEstimatedBudget Personnel8,177,266 $ 9,148,896 $ 10,487,360 $ 10,375,043 $ 12,114,400 $ Supplies 413,613 482,646 535,860 594,953 626,310 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 4,866,610 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 1,376,560 General Fund 13,500,456 $ 18,103,460 $ 17,470,200 $ 17,489,648 $ 20,738,640 $
Personnel 58% Supplies 3% Maintenance 7% Services 23% Other Expenses 1% Capital Outlay 1% Transfers 7%
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Account
2023 NumberAccount Name ActualActualBudgetEstimatedBudget Personnel 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 1230Employee Insurance720,737 696,190 834,220 818,248 1,001,670 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 -Total 8,177,266 9,148,896 10,487,360 10,375,043 12,114,400 Supplies 2010Office Supplies 19,830 23,901 25,270 26,290 28,090 2030Chemical Supplies 16,147 19,411 19,140 23,150 19,900 2050Educational Supplies 12,955 11,586 15,650 13,050 16,350 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 2100Recreational Programming 2,165 2,724 7,150 6,150 7,150 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 2400Clothing 81,379 78,185 76,060 77,634 87,900 2500Small Equipment 55,589 63,528 96,990 93,715 106,430 2600Postage 13,764 15,152 18,160 17,754 18,810 2700Print Materials 63 34,040 36,000 36,000 36,000 2720Materials in Electronic Format 16 10,283 9,000 11,000 10,500 2740 Other Materials (Audiovisual) - 4,959 4,000 3,000 4,000 Total 413,613 482,646 535,860 594,953 626,310
Line Item Expense Detail Page 72
FY 2020FY 2021FY 2022FY 2022FY
General Fund
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name ActualActualBudgetEstimatedBudget General Fund Line Item Expense Detail Maintenance 3010Building 54,241 7,059 11,700 12,270 29,000 3020HVAC 5,997 70 - -3110Fire Hydrant 783 1,322 1,800 900 1,300 3330Street50,390 727,308 729,840 220,000 1,054,730 3340Sign17,361 22,068 17,000 18,000 17,000 3360Sidewalk10,385 25,127 12,000 11,000 20,000 3420Splash Pad14,378 18,547 12,580 16,000 14,680 3430Park48,832 52,641 57,100 62,000 53,600 3440Vandalism188 - - -3450Landscape5,968 5,035 5,900 5,500 5,900 3904Flood Repairs1,014 - - -4020Machinery and Equipment37,026 53,456 52,570 45,550 78,770 4030Vehicle 315,879 127,982 114,610 206,000 125,160 4160Computer System Maintenance123,313 - - -4370Radio 2,887 1,417 - -Total688,642 1,042,032 1,015,100 597,220 1,400,140 Services 5000Public Notices7,790 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 5210 Equipment 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 - 1,000 500 1,000 5340Building Maintenance Services - 374,265 391,200 391,200 409,700 5341Info Tech Services - 640,539 694,310 693,801 845,870 5400Bell County Tax Appraisal Collection91,525 93,362 98,340 99,043 104,420 5410Bell County Jail 12,845 8,260 21,000 11,000 21,000 5420Bell County Communications 331,065 328,472 336,050 329,942 353,220 5440Bell County Animal Shelter 40,000 40,000 40,000 40,000 40,000 5500General Liability 5,517 148,784 172,550 153,660 166,120 Page 73
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name ActualActualBudgetEstimatedBudget General Fund Line Item Expense Detail 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 49,050 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 4,866,610 Other Expenses 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 74
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name ActualActualBudgetEstimatedBudget General Fund Line Item Expense Detail Transfers 9103Transfer to General Capital Projects- 2,061,500 - 650,000 80,000 9104Transfer to General Capital Equip- 397,714 - -9119Transfer to Civil Service Fund170,000 - - -9122Transfer to Book Fund39,000 - - -9150Transfer to YAC Fund1,000 - - -9160Transfer to Grant Fund - 613 22,000 - 40,000 9170Transfer to FD Capital Replacement149,436 151,215 183,340 183,340 310,930 9175Transfer to PD Vehicle Replacement188,301 234,282 240,960 240,960 326,110 9176Transfer to Parks & PW Capital248,418 273,013 308,790 308,790 423,280 9177Transfer to IT Replacement87,661 - - -9178Transfer to HVAC Replacement23,695 - - -9183Transfer to Street Maintenance372,870 - - -9202Transfer to Water and Sewer Fund - - - - 196,240 Total1,280,381 3,118,337 755,090 1,383,090 1,376,560 General Fund Expenditures13,500,456 $ 18,103,460 $ 17,470,200 $ 17,489,648 $ 20,738,640 $ Page 75
General Fund Long-Term Forecast
Assumptions based upon historical trends
FY 2023FY 2024FY 2025FY 2026FY 2027 Beginning Fund Balance $ 6,213,119 $ 6,761,899 $ 7,222,219 $ 7,411,034 $ 8,123,597 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 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 Personnel12,114,400 12,841,264 13,611,740 14,428,444 15,294,151 Other Expenditures7,102,680 7,528,841 7,980,571 8,459,406 8,966,970 Transfers1,376,560 1,339,871 1,393,113 1,085,580 1,103,266 Capital145,000 185,000 312,500 -Total Expenditures20,738,640 21,894,975 23,297,924 23,973,430 25,364,386 Fund Balance Impact 548,780 460,320 188,815 712,563 593,212 Ending Fund Balance $ 6,761,899 $ 7,222,219 $ 7,411,034 $ 8,123,597 $ 8,716,810 Less: 3-Month Minimum Balance5,184,660 $ 5,473,744 $ 5,824,481 $ 5,993,357 $ 6,341,097 $ Forecasted Fund Balance in Excess of Minimum $ 1,577,239 $ 1,748,475 $ 1,586,553 $ 2,130,240 $ 2,375,713 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
$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
Ending Fund Balance Page 76
Forecasted
Page 77
City Council
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Public Safety, Quality of Life, Economic Development, Connectivity, Parks/Natural Beauty, Service Delivery
Goal: Plan proactively for the City’s future while retaining community character
Action Item: Conduct the annual update of the Strategic Plan
Goal: Balance revenues and expenditures while meeting community needs
Action Item: Adopt a balanced budget that implements the recent compensation study
Goal: Reinforce customer service and citizen engagement
Action Item: Enhance the customer service code to emphasize service to citizens
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
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
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of regular City Council meetings 22 23 23 23 Number of special City Council meetings 5 3 2 3 Number of Council work sessions 2 2 2 2 Page 78
General Fund - City Council (101-4-010)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 7 $ 7 $ 10 $ 7 $ 10 $ 1240 Workers' Comp. Insurance 7 5 10 100 20 Total 14 12 20 107 30 Supplies 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 Maintenance 4160 Computer System 546 - - -Total 546 - - -Services 5000 Public Notices 5,252 5,392 4,550 6,000 5,550 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 5300 Events - 840 2,600 2,500 3,000 5610 Legal Services 15,133 8,527 20,000 1,500 59,500 5690 Other Professional Services 2,142 - 3,000 -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 7600 Contributions - - 110,650 112,500 109,620 Total - - 110,650 112,500 109,620 City Council Expenditures 69,007 $ 59,759 $ 205,950 $ 170,427 $ 248,030 $
Page 79
City Manager’s Office
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Public Safety, Quality of Life, Economic Development, Connectivity, Parks/Natural Beauty, and Service Delivery
Goal: Coordinate the annual update of the Strategic Plan for FY 2023 and implement
Action Item: Guide staff in the directives identified by City Council during the annual Plan update and throughout the year
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
Goal: Present a fiscally sustainable annual budget for adoption
Action Item: Implement the compensation study, distribute ARPA funds, and finance equipment replacement at sufficient levels
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Pay plan costs in FY 2023 are included in the salaries and wages account within each division’s budget
Building maintenance services and info tech services reflect changes to the cost allocation schedule for FY 2023
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of grant applications submitted 13 12 9 20 Number of official documents indexed 72 125 110 110 Number of open records requests processed 1,504 1,100 1,250 1,250
Monetary value of grants awarded $1,120,769$350,000$5,000,000$5,000,000 Strategic Plan goals implemented 19 20 21 20 Responses to records requests within ten days of receipt 100%100%100%100% PERSONNEL City Manager 1.00 1.00 1.00 1.00 City Clerk 1.00 1.00 1.00 1.00 Grants and Special Projects Coordinator 1.00 1.00 1.00 1.00 Assistant City Clerk 1.00 1.00 1.00 1.00 Executive Administrative Assistant 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 5.00 5.00 5.00 5.00 Page 80
General Fund - City Manager's Office (101-4-021)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 234,729 $ 282,970 $ 292,870 $ 312,500 $ 494,080 $ 1210 TMRS 22,364 28,906 30,750 31,100 51,380 1220 FICA 16,637 20,658 22,400 21,500 37,800 1230 Employee Insurance 18,528 20,329 22,570 21,650 37,420 1240 Workers' Comp. Insurance 476 406 630 596 950 1250 Unemployment Compensation 415 1,019 440 1,020 760 1260 Deferred Compensation 44,444 26,135 23,900 24,100 15,540 1600 Pay Plan Costs - - 568,670 -Total 337,593 380,423 962,230 412,466 637,930 Supplies 2010 Office Supplies 3,150 6,005 6,450 5,600 7,470 2070 Janitorial Supplies 1,096 - - -2090 Tools and Other Supplies 1,593 800 1,300 700 1,300 2400 Clothing 50 76 100 100 100 2500 Small Equipment 399 1,041 - -2600 Postage 381 267 280 350 280 Total 6,669 8,189 8,130 6,750 9,150 Maintenance 3010 Building 3,553 - - -3020 HVAC 2,249 - - -4160 Computer System 188 - - -Total 5,990 - - -Services 5000 Public Notices 231 - - -5100 Dues and Publications 5,052 4,563 4,730 5,200 5,730 5130 Travel and Training 6,843 8,635 17,330 10,000 17,780 5210 Equipment Lease 6,508 - - -5340 Building Maintenance Services - 53,900 60,890 60,890 74,750 5341 Info Tech Services - 37,400 28,610 28,610 36,020 5500 General Liability 197 5,418 6,280 5,680 6,270 5510 Errors and Omission 413 - - -5520 Employee Bond 800 - - -5560 Real Property 3,320 - - -5700 Special Services - 250 600 1,610 1,200 5810 Communication Services 2,835 - - -5830 Electric Service 8,411 9,110 10,640 10,620 9,670 Total 34,610 119,276 129,080 122,610 151,420 Other Expenses 7700 Contingency - - 100,000 25,000 100,000 8000 Land - 3,632 - 70,000Total - 3,632 100,000 95,000 100,000 Transfers 9177 Transfer to IT Replacement 2,027 - - -9178 Transfer to HVAC Replacement 2,834 - - -Total 4,861 - - -City Manager's Office Expenditures 389,723 $ 511,520 $ 1,199,440 $ 636,826 $ 898,500 $
Page 81
Public Information
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance
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
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
Goal: Ensure the City website and digital building displays are current and accurate
Action Item: Perform a comprehensive review of information regularly
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Expenditures for tools and other supplies increase to purchase a camera
Information technology services reflect changes to the cost allocation schedule for FY 2023
FY 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
Responses to media requests within three hours 89%96%95%95% Responses to website/email inquiries within twelve hours 97%95%95%95% Percent of monthly newsletter released in a timely manner 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 82
PERFORMANCE MEASURES
General Fund - Public Information (101-4-022)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 76,259 $ 39,625 $ 40,000 $ 40,430 $ 86,450 $ 1210 TMRS 7,261 4,056 4,200 4,230 9,100 1220 FICA 5,461 2,783 3,060 2,880 6,620 1230 Employee Insurance 7,802 6,697 4,020 4,710 10,950 1240 Workers' Comp. Insurance 144 55 90 100 170 1250 Unemployment Compensation 144 182 60 127 140 Total 97,071 53,398 51,430 52,477 113,430 Supplies 2010 Office Supplies 281 261 60 60 60 2090 Tools and Other Supplies 975 - 200 200 2,200 2400 Clothing 43 40 50 50 50 Total 1,299 301 310 310 2,310 Maintenance 4160 Computer System 1,021 - - -Total 1,021 - - -Services 5010 Marketing - 333 600 300 1,600 5100 Dues and Publications 235 751 860 860 860 5130 Travel and Training 177 2,522 3,600 3,750 3,600 5341 Info Tech Services - 3,454 3,560 3,560 8,820 5500 General Liability 49 173 200 183 200 5510 Errors and Omission 103 - - -5810 Communication Services 567 - - -Total 1,131 7,233 8,820 8,653 15,080 Transfers 9177 Transfer to IT Replacement 533 - - -Total 533 - - -Public Information Expenditures 101,055 $ 60,932 $ 60,560 $ 61,440 $ 130,820 $
Page 83
Retail Development
DIVISION MISSION AND DESCRIPTION
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
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Economic Development
Goal: Enhance retail development and tourism
Action Item: Collaborate with local businesses and the Chamber of Commerce to add, refine, or reinforce retail and tourism in Belton
Goal: Facilitate the addition of hospitality and retail space throughout the community
Action Item: Recruit retail, restaurants, hotels, and shopping centers for the City of Belton
Goal: Assist in project coordination among the City, BEDC, the Chamber of Commerce, and other government agencies
Action Item: Conduct business recruitment, retention, and expansion
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Employee insurance costs rise to reflect an increase in health insurance premiums
Information technology services reflect changes to the cost allocation schedule for FY 2023
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of business retention visits 140 125 135 150 Number of business development visits 40 50 50 50 Number of invitations extended for site visits 70 100 100 100 PERFORMANCE MEASURES 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 PERSONNEL Retail Development Coordinator 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 1.00 1.00 1.00 1.00 Page 84
General Fund - Retail Development (101-4-023)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 22,675 $ 23,766 $ 24,060 $ 24,365 $ 52,150 $ 1210 TMRS 2,160 2,432 2,530 2,550 5,490 1220 FICA 1,701 1,746 1,840 1,830 3,990 1230 Employee Insurance 3,151 3,291 4,020 3,630 8,520 1240 Workers' Comp. Insurance 53 34 50 100 110 1250 Unemployment Compensation 73 128 60 127 140 Total 29,813 31,397 32,560 32,602 70,400 Supplies 2010 Office Supplies 63 421 230 500 230 2090 Tools and Other Supplies 320 - - -2400 Clothing 41 38 - -2600 Postage 5 - - -Total 429 459 230 500 230 Services 5010 Marketing 2,875 1,742 3,000 2,000 3,000 5100 Dues and Publications 400 300 400 400 630 5130 Travel and Training 1,030 947 4,800 3,900 3,500 5341 Info Tech Services - 3,454 3,560 3,560 5,620 5500 General Liability 25 87 100 92 100 5510 Errors and Omission 52 - - -5810 Communication Services 2,285 - - -Total 6,667 6,530 11,860 9,952 12,850 Transfers 9177 Transfer to IT Replacement 487 - - -Total 487 - - -Retail Development Expenditures 37,396 $ 38,386 $ 44,650 $ 43,054 $ 83,480 $
Page 85
Finance
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance
Goal: Provide accurate and timely financial reporting and budgeting
Action Item: Receive GFOA excellence in financial reporting certificate and distinguished budget presentation awards
Goal: Develop enhanced and efficient processes for finance functions
Action Item: Promote training in all areas of governmental accounting and the various operations of the Finance division
Goal: Ensure financial stability, accountability, and transparency of all City funds
Action Item: Increase the transparency of personnel costs by consolidating expenditures and accounts
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Building maintenance services and info tech services reflect changes to the cost allocation schedule for FY 2023
Tax appraisal charges climb with an increase to the rate charged for the service
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of payrolls processed 26 26 26 26 Number of purchase orders issued 157 170 160 160 Number of accounts payable checks processed 4,030 4,000 3,720 3,800
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 86
PERFORMANCE
General Fund - Finance (101-4-031)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 138,871 $ 154,148 $ 137,230 $ 140,510 $ 305,030 $ 1210 TMRS 13,302 15,775 14,410 15,700 32,090 1220 FICA 10,153 11,445 10,500 10,220 23,340 1230 Employee Insurance 10,265 10,708 11,690 11,785 28,100 1240 Workers' Comp. Insurance 298 223 300 397 590 1250 Unemployment Compensation 352 1,024 230 27 540 Total 173,241 193,323 174,360 178,639 389,690 Supplies 2010 Office Supplies 1,457 1,881 2,270 2,900 2,190 2070 Janitorial Supplies 915 - - -2090 Tools and Other Supplies 970 320 1,500 700 750 2400 Clothing 5 77 - -2500 Small Equipment 1,333 - - -2600 Postage 2,017 4,693 4,800 4,800 4,650 Total 6,697 6,971 8,570 8,400 7,590 Maintenance 3010 Building 3,536 - - -3020 HVAC 131 - - -4020 Machinery and Equipment 1,931 - 300 -4160 Computer System 10,534 - - -Total 16,132 - 300 -Services 5100 Dues and Publications 1,916 4,029 3,870 4,300 4,270 5110 License & Certification 302 150 120 40 120 5130 Travel and Training 4,829 3,990 12,550 9,000 11,000 5340 Building Maintenance Services - 34,646 30,670 30,670 37,650 5341 Info Tech Services - 15,517 15,920 15,920 25,970 5400 Bell County Tax Appraisal/Collection 91,525 93,362 98,340 99,043 104,420 5500 General Liability 222 2,700 3,130 3,291 3,500 5510 Errors and Omission 465 - - -5520 Employee Bond 926 400 - -5560 Real Property 1,426 - - -5600 Audit 24,818 21,723 21,890 21,890 22,440 5700 Special Services 1,504 1,588 1,200 2,000 1,200 5790 Document Preparation 1,310 2,813 2,900 2,400 2,900 5810 Communication Services 2,507 - - -5820 Gas Service 946 1,248 1,200 1,350 1,350 5830 Electric Service 2,865 3,208 3,790 4,000 3,420 Total 135,561 185,374 195,580 193,904 218,240 Transfers 9177 Transfer to IT Replacement 1,640 - - -9178 Transfer to HVAC Replacement 1,259 - - -Total 2,899 - - -Finance Expenditures 334,530 $ 385,668 $ 378,810 $ 380,943 $ 615,520 $
Page 87
Human Resources
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Service Delivery
Goal: Ensure the City of Belton remains competitive with salary and employee benefits
Action Item: Conduct internal hiring practices to ensure compensation remains competitive
Goal: Create efficiencies in recruiting, onboarding, and performance management
Action Item: Explore the capabilities of the current human resource information system to enhance various HR processes
Goal: Improve the employee wellness program with a holistic approach to fitness
Action Item: Implement an online wellness platform, health fairs, and other activities that engage employees
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Pre-employment testing expenditures have been reclassified from employee testing to employee recruitment
Employee recognition / wellness reflects a supplemental request for an online wellness program
Information technology services expenditures increase due to the acquisition of human resources software
Consulting expenditures decrease after the completion of a compensation study in FY 2022
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of payrolls processed 26 26 26 26 Number of employees hired 34 30 32 32 Number of civil service tests administered 7 5 5 6
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 Director of Human Resources 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 88
General Fund - Human Resources (101-4-032)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 106,554 $ 115,430 $ 135,740 $ 137,540 $ 171,050 $ 1210 TMRS 10,150 11,810 14,250 14,370 17,990 1220 FICA 7,922 8,787 10,380 10,430 13,090 1230 Employee Insurance 7,771 6,376 7,680 6,990 8,830 1240 Workers' Comp. Insurance 199 172 290 199 330 1250 Unemployment Compensation 224 400 190 404 270 Total 132,820 142,975 168,530 169,933 211,560 Supplies 2010 Office Supplies 1,259 1,469 1,500 1,800 1,500 2090 Tools and Other Supplies 403 110 680 500 500 2400 Clothing 43 - - -2500 Small Equipment 365 - - -2600 Postage 103 142 140 120 140 Total 2,173 1,721 2,320 2,420 2,140 Maintenance 4160 Computer System 8,497 - - -Total 8,497 - - -Services 5030 Employee Recruitment 488 5,444 5,750 2,000 14,600 5100 Dues and Publications 1,062 1,273 1,240 1,400 1,380 5110 License & Certification - 445 600 169 600 5130 Travel and Training 2,584 3,186 7,950 6,750 9,100 5170 Employee Recognition / Wellness 495 4,122 5,650 5,650 14,100 5190 Employee Testing 1,912 14,271 17,420 15,000 6,420 5341 Info Tech Services - 6,909 7,110 7,110 30,040 5500 General Liability 74 346 400 366 400 5510 Errors and Omission 155 - - -5610 Legal Services 725 4,975 12,500 5,000 10,000 5630 Consulting 33,642 33,531 65,800 62,000 44,850 5700 Special Services 2,499 3,035 2,460 1,300 2,800 5810 Communication Services 1,101 - - -Total 44,737 77,537 126,880 106,745 134,290 Transfers 9177 Transfer to IT Replacement 513 - - -Total 513 - - -Human Resources Expenditures 188,740 $ 222,233 $ 297,730 $ 279,098 $ 347,990 $
Page 89
Municipal Court
DIVISION MISSION AND DESCRIPTION
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
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Public Safety
Goal: Maintain effective and efficient court administration and operations
Action Item: Develop and implement a succession plan to ensure continuity of operations
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
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
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
One Deputy Court Clerk position has been added to enhance customer service with staff assigned solely to the court function
Legal services reflect the reclassification of costs for the Municipal Judge and City Prosecutor from the personnel category
Payment processing fees increase as more defendants pay fines and fees with credit cards
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of court sessions held 36 55 48 55 Number of cases filed 2,915 5,500 4,900 5,600 Number of warrants issued 60 1,600 1,000 1,600
Citations input into court system within one day of receipt 100%100%100%100% Summons issued fourteen days before appearance date 100%100%100%100% Warrant process started within 20 days of failure to appear 100%100%100%100% PERSONNEL Court Administrator 1.00 1.00 1.00 1.00 Deputy Court Clerk - - - 1.00 Total Employees (Full-Time Equivalents) 1.00 1.00 1.00 2.00 Page 90
PERFORMANCE MEASURES
General Fund - Municipal Court (101-4-040)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 154,078 $ 161,596 $ 165,400 $ 153,255 $ 102,590 $ 1210 TMRS 8,244 9,339 9,310 8,560 10,790 1220 FICA 6,404 6,781 7,240 6,200 7,850 1230 Employee Insurance 12,948 9,681 12,100 12,978 18,970 1240 Workers' Comp. Insurance 699 553 990 1,228 210 1250 Unemployment Compensation 255 462 250 18 270 Total 182,628 188,412 195,290 182,239 140,680 Supplies 2010 Office Supplies 1,615 2,320 2,250 2,400 2,600 2090 Tools and Other Supplies 2,397 166 1,600 1,500 2,250 2500 Small Equipment 987 - - -2600 Postage 8,435 6,664 9,500 8,500 9,500 Total 13,434 9,150 13,350 12,400 14,350 Maintenance 4160 Computer System 1,850 - - -Total 1,850 - - -Services 5100 Dues and Publications 301 207 260 260 260 5130 Travel and Training 1,221 1,100 5,300 3,200 7,200 5341 Info Tech Services - 17,271 17,780 17,271 19,610 5500 General Liability 49 287 330 297 320 5510 Errors and Omission 103 - - -5520 Employee Bond 107 - - -5610 Legal Services - - - - 40,800 5700 Special Services - - 650 1505731 Payment Processing Fees 2,829 6,022 6,000 7,200 7,500 5810 Communication Services 333 - - -Total 4,943 24,887 30,320 28,378 75,690 Transfers 9177 Transfer to IT Replacement 1,012 - - -Total 1,012 - - -Municipal Court Expenditures 203,867 $ 222,449 $ 238,960 $ 223,017 $ 230,720 $
Page 91
Police - Administration
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Public Safety
Goal: Implement strategies to reduce crime
Action Item: Utilize data-driven approaches to crime prevention and traffic safety
Goal: Enhance community engagement to promote trust
Action Item: Increase proactive community outreach and public awareness initiatives
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
One Regional Director of Law Enforcement-Peer Support position has been added to support officers throughout the State
Deferred compensation expenditures have been reclassified from the City Manager division
Appropriations for machinery and equipment maintenance increase to repair ramps and fencing at two facilities
Transfers to capital projects includes funding to pave the parking lot at the Police Department
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET 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
Percent of authorized sworn positions filled 100%100%100%100% Percent of best practices met 100%100%100%100% Citizen complaint investigations completed within 30 days 100%100%100%100% PERSONNEL Police Chief 1.00 1.00 1.00 1.00 Office Manager 1.00 1.00 1.00 1.00 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 92
General Fund - Police - Administration (101-4-051)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 151,902 $ 155,438 $ 157,010 $ 162,030 $ 246,700 $ 1210 TMRS 14,913 16,396 16,490 18,470 25,950 1220 FICA 10,899 11,261 12,010 11,870 18,880 1230 Employee Insurance 18,797 17,952 20,500 21,850 27,520 1240 Workers' Comp. Insurance 2,003 1,673 2,370 2,073 4,230 1250 Unemployment Compensation 358 649 300 30 410 1260 Deferred Compensation - - - - 10,200 Total 198,872 203,369 208,680 216,323 333,890 Supplies 2010 Office Supplies 858 801 800 1,020 800 2050 Educational Supplies 903 994 2,200 1,850 2,100 2070 Janitorial Supplies 3,202 208 850 400 500 2090 Tools and Other Supplies 3,534 3,465 4,200 3,300 4,000 2220 Fuel 398 427 400 600 740 2400 Clothing 266 538 820 700 670 2500 Small Equipment - 4,641 - -2600 Postage 544 527 650 810 580 Total 9,705 11,601 9,920 8,680 9,390 Maintenance 3010 Building 4,612 1,073 1,000 2,970 1,800 3020 HVAC 791 - - -4020 Machinery and Equipment 800 13 250 150 24,250 4030 Vehicle 275 - - -4160 Computer System 20,000 - - -Total 26,478 1,086 1,250 3,120 26,050 Services 5000 Public Notices 54 - 350 3505100 Dues and Publications 3,134 2,751 2,880 2,880 3,290 5130 Travel and Training 4,139 3,080 5,740 5,000 7,640 5190 Employee Testing 240 120 480 -5210 Equipment Lease 2,680 526 - -5340 Building Maintenance Services - 49,916 36,060 36,060 44,260 5341 Info Tech Services - 22,164 40,110 40,110 27,100 5410 Bell County Jail 12,845 8,260 21,000 11,000 21,000 5500 General Liability - 14,087 16,340 15,707 16,970 5530 Law Enforcement Liability 742 - - -5540 Automobile 878 - - -5560 Real Property 11,180 - - -5810 Communication Services 2,187 - - -5820 Gas Service 739 920 840 948 1,000 5830 Electric Service 21,990 25,629 30,130 30,470 26,610 Total 60,808 127,453 153,930 142,525 147,870 Transfers 9103 Transfer to General Capital Projects - 325,000 - - 30,000 9177 Transfer to IT Replacement 837 - - -9178 Transfer to HVAC Replacement 5,668 - - -Total 6,505 325,000 - - 30,000 Police-Administration Expenditures 302,368 $ 668,509 $ 373,780 $ 370,648 $ 547,200 $
Page 93
Police - Patrol
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Public Safety
Goal: Reduce the number of traffic accidents and fatality crashes
Action Item: Partner with agencies to eliminate roadway hazards and to provide high-visibility enforcement
Goal: Reduce the number of offenses involving weapons and violent crimes
Action Item: Deploy the Direct Action Response Team to augment patrol shifts in areas prone to violent crimes
Goal: Enhance community outreach to residents unfamiliar with the Belton Police Department
Action Item: Advance the Unidos program to expand outreach into the Spanish-speaking community
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for wages, taxes, and retirement increase to implement the FY 2022 compensation study
Fuel expenditures increase due to higher gas prices anticipated in FY 2023
Information technology services expenditures increase to reflect changes to the cost allocation schedule for FY 2023
Transfers to the grant fund reflect the cash-match for a COPS grant to hire an additional officer
Transfers for vehicle replacement reflects an increase to the annual contribution for future equipment replacement
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of calls for service 33,379 35,500 34,000 35,500 Number of alarm responses 1,102 1,100 1,100 1,150 Number of incident reports 2,758 2,850 2,800 2,850 PERFORMANCE MEASURES Number of traffic accidents 1,933 1,500 1,700 1,650 Number of arrests 1,692 1,450 1,750 1,800 Response time on priority calls 3.6 minutes4.2 minutes4.0 minutes4.2 minutes PERSONNEL Deputy Chief 1.00 1.00 1.00 1.00 Captain - 1.00 1.00 1.00 Lieutenant 2.00 2.00 2.00 2.00 Sergeant 4.00 4.00 4.00 4.00 Police Officer 20.00 17.00 17.00 17.00 Total Employees (Full-Time Equivalents) 27.00 25.00 25.00 25.00 Page 94
General Fund - Police - Patrol (101-4-052)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 1,015,365 $ 1,654,957 $ 1,579,290 $ 1,808,920 $ 1,928,170 $ 1070 Overtime Pay 72,093 80,719 75,000 60,000 65,000 1210 TMRS 161,089 178,208 173,700 184,980 209,650 1220 FICA 126,183 130,026 126,550 131,600 147,510 1230 Employee Insurance 158,447 163,834 139,140 169,290 168,820 1240 Workers' Comp. Insurance 32,157 25,305 34,540 30,003 38,250 1250 Unemployment Compensation 5,423 8,776 2,950 550 3,380 Total 1,570,757 2,241,825 2,131,170 2,385,343 2,560,780 Supplies 2010 Office Supplies 684 894 700 1,200 950 2050 Educational Supplies 3,147 3,252 3,300 3,300 3,150 2090 Tools and Other Supplies 16,961 11,850 19,470 26,000 22,650 2220 Fuel 48,956 62,768 60,160 83,000 79,930 2400 Clothing 18,292 29,848 20,600 23,000 23,000 2500 Small Equipment 11,809 15,821 22,750 22,000 10,610 Total 99,849 124,433 126,980 158,500 140,290 Maintenance 4020 Machinery and Equipment 33 806 3,000 1,400 2,800 4030 Vehicle 29,586 - - -4160 Computer System 16,654 - - -4370 Radio 430 995 - -Total 46,703 1,801 3,000 1,400 2,800 Services 5100 Dues and Publications 356 396 450 810 820 5130 Travel and Training 6,004 11,871 12,050 12,000 13,550 5140 Travel and Training with Agreement 1,570 2,196 - -5150 Travel and Training LEOSE 2,032 2,393 - -5341 Info Tech Services - 181,180 247,150 247,150 336,330 5420 Bell County Communications 331,065 328,472 336,050 329,942 353,220 5500 General Liability - 30,954 35,900 28,474 30,760 5530 Law Enforcement Liability 13,288 - - -5540 Automobile 14,884 - - -5550 Mobile Equipment 242 - - -5700 Special Services 100 130 260 -5810 Communication Services 21,673 - - -Total 391,214 557,592 631,860 618,376 734,680 Capital Outlay 8400 Computer Equipment - 5,795 - -Total - 5,795 - -Transfers 9104 Transfer to Grant Fund - - - - 40,000 9119 Transfer to Civil Service Fund 68,000 - - -9175 Transfer to PD Vehicle Replacement 150,231 192,198 197,610 197,610 237,980 9177 Transfer to IT Replacement 19,861 - - -Total 238,092 192,198 197,610 197,610 277,980 Police-Patrol Expenditures 2,346,615 $ 3,123,644 $ 3,090,620 $ 3,361,229 $ 3,716,530 $
Page 95
Police – Special Operations
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Public Safety
Goal: Increase the clearance rate on follow-up criminal investigations
Action Item: Dedicate sufficient manhours to investigations by maintaining a full staff in the division
Goal: Expand community outreach to build trust and encourage crime prevention
Action Item: Participate and host events throughout the community
Goal: Increase traffic safety within designated areas
Action Item: Use the Data-Driven Approach to Crime in Traffic Safety model to deploy the Direct Action Response Team
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
One Police Officer-School Resource Officer position has been added to increase safety at local schools
Information technology services expenditures increase to reflect changes to the cost allocation schedule for FY 2023
Transfers for vehicle replacement reflects an increase to the annual contribution for future equipment replacement
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of crimes investigated 598 610 625 650 Number of cases cleared 301 325 350 400 Number of pieces of evidence handled 4,399 4,850 4,850 4,850
Percent of investigations completed within 90 days 80%100%75%80% Criminal case clearance rate 50%69%65%70% Number of cases cleared per investigator 60 76 75 80 PERSONNEL Captain - 1.00 1.00 1.00 Lieutenant - 1.00 1.00 1.00 Sergeant 1.00 - 1.00 1.00 Police Officer - Investigator 5.00 4.00 4.00 4.00 Police Officer - School Resource Officer - 4.00 3.00 4.00 Police Officer - Warrant Officer 1.00 1.00 1.00 1.00 Police Officer - Crime Scene Technician 1.00 1.00 1.00 1.00 Community Support Services - Records 1.00 1.00 1.00 1.00 Community Support Services - Communications 6.00 6.00 6.00 6.00 Support Services Manager 1.00 1.00 1.00 1.00 Community Support Services - Volunteer Coordinator 0.50 0.50 0.50 0.50 Crime Victim Liaison 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 17.50 21.50 21.50 22.50 Page 96
PERFORMANCE MEASURES
General Fund - Police - Special Operations (101-4-053)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 494,969 $ 706,189 $ 1,098,930 $ 1,196,260 $ 1,362,100 $ 1070 Overtime Pay 14,098 8,075 28,360 18,000 18,000 1210 TMRS 69,880 77,855 118,360 122,950 145,160 1220 FICA 54,755 56,968 86,240 87,770 104,210 1230 Employee Insurance 68,256 76,157 130,820 116,830 147,760 1240 Workers' Comp. Insurance 8,487 7,226 17,220 14,538 19,940 1250 Unemployment Compensation 2,003 4,225 2,430 330 2,840 Total 712,448 936,695 1,482,360 1,556,678 1,800,010 Supplies 2010 Office Supplies 1,159 1,308 1,500 1,700 1,300 2090 Tools and Other Supplies 4,591 2,050 3,160 3,500 3,660 2220 Fuel 3,903 4,315 4,570 6,400 5,630 2400 Clothing 2,230 2,995 2,690 2,600 7,540 2500 Small Equipment 868 995 3,430 3,800 510 Total 12,751 11,663 15,350 18,000 18,640 Maintenance 4020 Machinery and Equipment - 400 500 -4030 Vehicle 3,122 - - -4160 Computer System 5,626 - - -Total 8,748 400 500 -Services 5100 Dues and Publications 1,068 3,495 4,440 4,800 4,990 5130 Travel and Training 6,709 4,357 7,720 7,720 8,020 5310 RUOK 625 - 1,000 500 1,000 5341 Info Tech Services - 51,814 56,890 56,890 73,800 5500 General Liability - 12,635 14,650 19,372 20,930 5530 Law Enforcement Liability 5,571 - - -5540 Automobile 4,047 - - -5810 Communication Services 4,417 - - -Total 22,437 72,301 84,700 89,282 108,740 Transfers 9119 Transfer to Civil Service Fund 28,000 - - -9160 Transfer to Grant Fund - - 22,000 -9175 Transfer to PD Vehicle Replacement 32,875 33,655 34,670 34,670 83,540 9177 Transfer to IT Replacement 3,837 - - -Total 64,712 33,655 56,670 34,670 83,540 Police-Special Operations Expenditures 821,096 $ 1,054,714 $ 1,639,580 $ 1,698,630 $ 2,010,930 $
Page 97
Police – Code Compliance
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Public Safety
Goal: Proactively identify potential violations before they become issues
Action Item: Use compassionate enforcement to gain voluntary compliance
Goal: Control the stray animal population
Action Item: Provide quick response to complaints and promote pet adoptions through the Bell County Animal Shelter
Goal: Address code compliance concerns in specific geographic areas of the City
Action Item: Adopt a sector of the month program for both animal control and code enforcement
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
Information technology services expenditures increase to reflect changes to the cost allocation schedule for FY 2023
Transfers for vehicle replacement reflects an increase to the annual contribution for future equipment replacement
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of code inspections performed 3,361 3,150 3,250 3,260 Number of code reinspections performed 5,433 3,500 5,300 5,300 Number of calls for animal control services 3,151 2,650 3,200 3,200
Average time for compliance with code 7 days6 days6 days7 days Percent of code enforcement citations that are heard in court 74%80%75%80% Percent of animal control 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 98
General Fund - Police - Code Compliance (101-4-054)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 78,774 $ 81,630 $ 84,210 $ 85,130 $ 91,970 $ 1210 TMRS 7,503 8,353 8,850 8,900 9,680 1220 FICA 5,993 6,210 6,440 6,445 7,040 1230 Employee Insurance 6,655 6,903 8,100 7,545 8,830 1240 Workers' Comp. Insurance 2,037 1,562 2,530 2,398 2,630 1250 Unemployment Compensation 291 504 240 18 270 Total 101,253 105,162 110,370 110,436 120,420 Supplies 2010 Office Supplies 279 302 300 300 250 2090 Tools and Other Supplies 211 184 550 350 200 2220 Fuel 2,633 3,076 3,170 3,900 3,920 2400 Clothing - 214 320 474 420 2600 Postage 683 1,054 480 880 1,000 Total 3,806 4,830 4,820 5,904 5,790 Maintenance 4030 Vehicle 223 - - -Total 223 - - -Services 5130 Travel and Training 808 920 1,090 1,090 940 5341 Info Tech Services - 6,908 7,120 7,120 8,910 5440 Bell County Animal Shelter 40,000 40,000 40,000 40,000 40,000 5500 General Liability 98 1,536 1,780 1,294 1,410 5510 Errors and Omission 206 - - -5530 Law Enforcement Liability 371 - - -5540 Automobile 856 - - -5700 Special Services 247 247 500 300 500 5710 Demolition and Cleanup 7,656 4,532 10,000 10,000 10,000 5810 Communication Services 1,105 - - -Total 51,347 54,143 60,490 59,804 61,760 Transfers 9175 Transfer to PD Vehicle Replacement 5,195 8,429 8,680 8,680 4,590 9177 Transfer to IT Replacement 524 - - -Total 5,719 8,429 8,680 8,680 4,590 Police-Code Compliance Expenditures 162,348 $ 172,564 $ 184,360 $ 184,824 $ 192,560 $
Page 99
Fire - Suppression
DIVISION MISSION AND DESCRIPTION
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
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Public Safety
Goal: Ensure expert levels of emergency services are provided to the community
Action Item: Provide training to officers and firefighters which meet or exceeds national standards
Goal: Increase firefighter safety and health initiatives
Action Item: Implement annual physical agility testing and establish a committee to focus on occupational safety
Goal: Increase community outreach to reduce the risk of loss of life and property
Action Item: Implement tactics identified in the Community Risk Assessment and Fire Department Strategic Plan
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for wages, taxes, and retirement increase to implement the FY 2022 compensation study
Appropriations for small equipment decline after replacing cylinders and other equipment in FY 2022
Capital outlay includes funding to replace an EKG monitor
Transfers for vehicle replacement reflects an increase to the annual contribution for future equipment replacement
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of calls for service 2,354 2,400 2,400 2,500 Number of fire inspections performed 186 600 200 600 Number of public relations / education events attended 85 250 100 250
Average response time - 5.0 minute target 8.6 minutes5 minutes7.5 minutes7.5 minutes Percent of structural fires contained to confines of building 99%100%100%100% Percent of calls that were medical responses 64%60%65%65% PERSONNEL Fire Chief 1.00 1.00 1.00 1.00 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 Driver / Operator 6.00 6.00 6.00 6.00 Fire Marshal / Training Officer 1.00 1.00 1.00 1.00 Firefighter / EMT 12.00 12.00 12.00 12.00 Office Manager - - 1.00 1.00 Administrative Assistant 1.00 1.00 -Total Employees (Full-Time Equivalents) 28.00 28.00 28.00 28.00 Page 100
General Fund - Fire - Suppression (101-4-061)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 1,455,632 $ 1,696,437 $ 1,740,780 $ 1,945,830 $ 2,257,180 $ 1070 Overtime Pay 25,284 66,574 50,340 55,000 55,000 1210 TMRS 150,178 181,600 188,070 201,950 243,200 1220 FICA 116,672 131,853 137,020 141,900 172,680 1230 Employee Insurance 161,922 169,930 201,520 197,680 234,080 1240 Workers' Comp. Insurance 30,940 25,977 38,910 39,564 48,450 1250 Unemployment Compensation 4,016 7,296 3,280 598 3,920 Total 1,944,644 2,279,667 2,359,920 2,582,522 3,014,510 Supplies 2010 Office Supplies 2,970 2,766 2,900 3,600 4,600 2030 Chemical Supplies 1,139 1,250 3,860 4,000 4,320 2050 Educational Supplies 1,802 2,272 3,650 3,200 4,600 2070 Janitorial Supplies 5,583 277 900 500 500 2090 Tools and Other Supplies 6,824 6,480 6,650 6,120 4,600 2220 Fuel 13,454 20,765 17,210 25,600 26,310 2310 EMS Supplies 2,769 1,660 7,550 7,600 19,650 2400 Clothing 41,460 28,539 32,300 34,000 34,500 2500 Small Equipment 22,318 20,985 52,200 51,000 23,450 2600 Postage 38 129 500 360 500 Total 98,357 85,123 127,720 135,980 123,030 Maintenance 3010 Building 20,222 1,989 3,200 4,000 3,200 3020 HVAC 1,692 - - -3110 Fire Hydrant 783 1,322 1,800 900 1,300 4020 Machinery and Equipment 10,626 17,682 19,920 13,200 22,070 4030 Vehicle 259,863 3,900 1,160 82,000 1,160 4160 Computer System 7,619 - - -4370 Radio 1,854 - - -Total 302,659 24,893 26,080 100,100 27,730
Page 101
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget General Fund - Fire - Suppression (101-4-061) Services 5010 Marketing 218 543 2,350 2,300 2,500 5100 Dues and Publications 2,307 2,188 2,770 3,000 2,920 5110 License & Certification 2,745 2,602 3,530 2,600 3,530 5130 Travel and Training 29,880 19,876 45,650 45,000 35,100 5140 Travel and Training with Agreement 4,456 3,908 - -5190 Employee Testing - 420 - -5340 Building Maintenance Services - 55,843 63,090 63,090 77,450 5341 Info Tech Services - 70,768 67,670 67,670 89,140 5500 General Liability 2,469 25,847 29,980 22,834 24,660 5510 Errors and Omission 3,506 - - -5540 Automobile 12,430 - - -5550 Mobile Equipment 276 - - -5560 Real Property 7,260 - - -5690 Other Professional Services 9,140 12,135 20,400 7,500 28,000 5700 Special Services 1,512 - - -5810 Communication Services 5,491 - - -5820 Gas Service 4,772 4,906 4,840 6,000 5,950 5830 Electric Service 12,472 15,162 19,510 20,500 16,140 Total 98,934 214,198 259,790 240,494 285,390 Capital Outlay 8200 Machinery and Equipment - - - 9,300 25,000 Total - - - 9,300 25,000 Transfers 9103 Transfer to General Capital Projects - 20,000 - -9104 Transfer to General Capital Equip - 143,714 - -9119 Transfer to Civil Service Fund 74,000 - -9170 Transfer to FD Vehicle Replacement 149,436 151,215 183,340 183,340 310,930 9177 Transfer to IT Replacement 7,134 - - -9178 Transfer to HVAC Replacement 3,385 - - -Total 233,955 314,929 183,340 183,340 310,930 Fire-Suppression Expenditures 2,678,549 $ 2,918,810 $ 2,956,850 $ 3,251,736 $ 3,786,590 $ Page 102
Page 103
Fire - EMS
DIVISION MISSION AND DESCRIPTION
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 GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
PERFORMANCE MEASURES
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
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 104
General Fund - Fire - Emergency Medical Services (101-4-062)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Services 5130 Travel and Training 391 - - -5190 Employee Testing 240 - - -5500 General Liability 52 - - -5510 Errors and Omission 110 - - -5700 Special Services 3,061 - - -5760 Collection Fees 13,103 - - -5810 Communication Services 443 - - -Total 17,400 - - -Transfers 9177 Transfer to IT Replacement 240 - - -Total 240 - - -Fire-EMS Expenditures 17,640 $ - $ - $ - $ - $
Page 105
Information Technology
DIVISION MISSION AND DESCRIPTION
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 GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: N/A
Goal: NA
Action Item: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
N/A
PERFORMANCE MEASURES
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
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 106
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 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 - - -Supplies 2010 Office Supplies 61 - - -2090 Tools & Other Supplies 1,434 - - -2400 Clothing 350 - - -2500 Small Equipment 368 - - -Total 2,213 - - -Maintenance 4020 Machinery & Equipment 95 - - -4160 Computer System Maintenance 26,099 - - -Total 26,194 - - -Services 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 - - -9177 Transfer to IT Replacement 37,697 - - -Total 37,697 - - -Information Technology Expenditures 236,225 $ - $ - $ - $ - $
Page 107
Information Technology (101-4-071)
Streets
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Quality of Life
Goal: Address infrastructure needs
Action Item: Plan for street extensions and reconstructions as part of growth planning process
Goal: Propose cost-effective alternatives to street maintenance whenever possible
Action Item: Utilize the asphalt recycler and hot box to repair utility cuts and potholes to reduce expenditures
Goal: Preserve or enhance the condition of streets and street signs
Action Item: Geographically identify all street signs, evaluate their condition, and schedule replacement as needed
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Street maintenance expenditures increase after maintenance was deferred in FY 2022 due to escalating prices
Appropriations for engineering services have been reclassified from the Engineering division
Transfers for vehicle replacement reflect an increase to the annual contribution for future equipment replacement
Transfers to the Water & Sewer Fund reflect the reclassification of personnel expenditures to increase budget transparency
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Square yards of contracted street maintenance 63,600 40,000 - 90,000 Miles of city-owned and maintained streets 116 116 116 118 Number of utility cuts repaired 65 100 65 70
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 108
PERFORMANCE MEASURES
General Fund - Streets (101-4-080)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 272,621 $ 280,603 $ 286,850 $ 292,550 $ 285,840 $ 1070 Overtime Pay 542 1,981 2,500 1,600 2,000 1210 TMRS 26,095 29,095 30,380 30,100 30,280 1220 FICA 20,366 21,091 22,130 21,220 21,870 1230 Employee Insurance 44,572 40,904 49,490 48,740 55,890 1240 Workers' Comp. Insurance 9,715 7,651 11,410 9,654 10,240 1250 Unemployment Compensation 868 2,155 920 200 950 Total 374,779 383,480 403,680 404,064 407,070 Supplies 2010 Office Supplies 713 318 - -2030 Chemical Supplies 715 1,237 1,230 1,400 1,530 2070 Janitorial Supplies 807 - - -2090 Tools and Other Supplies 5,642 7,047 7,200 7,200 7,000 2220 Fuel 12,014 15,862 13,600 21,800 18,450 2400 Clothing 4,897 5,397 5,940 5,600 6,750 2500 Small Equipment 2,424 4,258 3,400 4,000 12,000 Total 27,212 34,119 31,370 40,000 45,730 Maintenance 3010 Building 333 - - -3020 HVAC 114 - - -3330 Street 50,390 727,308 729,840 220,000 1,054,730 3340 Sign 17,361 22,068 17,000 18,000 17,000 3360 Sidewalk 10,385 25,127 12,000 11,000 20,000 4020 Machinery and Equipment 10,353 13,545 12,000 15,000 13,000 4030 Vehicle 7,764 48 - -4370 Radio 437 319 - -Total 97,137 788,415 770,840 264,000 1,104,730
Page 109
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget General Fund - Streets (101-4-080) Services 5110 License & Certification - 64 140 140 140 5130 Travel and Training 212 83 40 40 2,540 5220 Equipment Rental 200 1,327 1,500 500 1,500 5340 Building Maintenance Services - 11,223 12,680 12,680 15,570 5341 Info Tech Services - 13,817 10,670 10,670 5,260 5500 General Liability 394 16,122 18,700 16,379 17,690 5510 Errors and Omission 826 - - -5540 Automobile 6,557 - - -5550 Mobile Equipment 5,171 - - -5560 Real Property 1,767 - - -5620 Engineering - - - - 50,000 5810 Communication Services 787 - - -5820 Gas Service 693 97 120 1805830 Electric Service 1,407 1,545 241,900 246,000 264,440 5850 Street Lighting 223,965 243,268 - -5940 Tipping/Hauling Fees 3,151 4,253 4,000 4,000 5,000 Total 245,130 291,799 289,750 290,589 362,140 Capital Outlay 8200 Machinery and Equipment - 8,105 - -Total - 8,105 - -Transfers 9103 Transfer to General Capital Projects - 1,696,500 - 650,0009160 Transfer to Grant Fund - 302 - -9176 Transfer to Parks & Public Works 114,830 142,645 147,110 147,110 267,090 9177 Transfer to IT Replacement 510 - - -9178 Transfer to HVAC Replacement 472 - - -9183 Transfer to Street Maintenance 372,870 - - -9202 Transfer to Water & Sewer Fund - - - - 100,930 Total 488,682 1,839,447 147,110 797,110 368,020 Streets Expenditures 1,232,940 $ 3,345,365 $ 1,642,750 $ 1,795,763 $ 2,287,690 $ Page 110
Page 111
Parks & Recreation - Facilities
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Quality of Life
Goal: Update the Belton Parks & Recreation Strategic Master Plan
Action Item: Preserve existing park infrastructure including playgrounds, landscaping, aquatic facilities, pavilions, and trails
Goal: Expand the Belton park system
Action Item: Construct Phase 1 of the Heritage Park Master Plan and design the Historic Standpipe Park
Goal: Operate and maintain superior youth sport and athletic facilities
Action Item: Consider a comprehensive turf management strategy, additional amenities, and partnerships with local organizations
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
Small equipment expenditures rise to replace several mowers and acquire a tree spade
Transfers for capital projects provide funding for a new park site near the future Hubbard Branch Elementary School
Transfers to the Water & Sewer Fund reflect the reclassification of personnel expenditures to increase budget transparency
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET 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
MEASURES Percent of park land mowed at scheduled intervals 100%100%100%100% Percent of park equipment maintained in working condition 100%100%100%100% Percent of athletic fields maintained annually 100%100%100%100% PERSONNEL Assistant Director of Parks & Recreation 1.00 1.00 1.00 1.00 Senior Maintenance Technician 3.00 3.00 3.00 3.00 Maintenance Technician II 4.00 4.00 3.00 3.00 Maintenance Technician I 3.00 3.00 4.00 4.00 Total Employees (Full-Time Equivalents) 11.00 11.00 11.00 11.00 Page 112
PERFORMANCE
General Fund - Parks & Recreation - Facilities (101-4-091)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 466,519 $ 496,237 $ 537,710 $ 540,010 $ 573,170 $ 1070 Overtime Pay 531 139 1,000 750 750 1210 TMRS 41,238 44,709 49,630 64,160 51,320 1220 FICA 34,611 36,893 40,680 40,010 41,790 1230 Employee Insurance 60,225 65,167 81,640 74,360 88,500 1240 Workers' Comp. Insurance 8,035 6,781 10,550 8,683 9,330 1250 Unemployment Compensation 1,801 4,647 1,420 320 1,620 Total 612,960 654,573 722,630 728,293 766,480 Supplies 2010 Office Supplies 398 487 480 450 480 2030 Chemical Supplies 12,991 14,547 10,700 15,000 10,700 2070 Janitorial Supplies 6,943 6,451 6,000 8,800 9,100 2090 Tools and Other Supplies 4,764 13,509 3,950 4,000 5,580 2220 Fuel 17,373 23,944 19,170 26,100 24,770 2400 Clothing 8,024 5,503 8,000 6,000 8,550 2500 Small Equipment 5,252 6,460 9,300 7,000 38,700 Total 55,745 70,901 57,600 67,350 97,880 Maintenance 3010 Building 4,642 1,143 5,500 3,000 5,500 3020 HVAC 379 70 - -3420 Splash Pad 14,378 18,547 12,580 16,000 14,680 3430 Park 48,832 52,641 57,100 62,000 53,600 3440 Vandalism 188 - - -3450 Landscape 5,968 5,035 5,900 5,500 5,900 3904 Flood Repairs 1,014 - - -4020 Machinery and Equipment 11,667 19,795 14,900 14,000 14,900 4030 Vehicle 6,153 - - -4370 Radio 78 - - -Total 93,299 97,231 95,980 100,500 94,580
Page 113
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget General Fund - Parks & Recreation - Facilities (101-4-091) Services 5100 Dues and Publications 365 381 470 450 560 5110 License & Certification 1,049 77 640 730 660 5130 Travel and Training 2,213 2,140 3,050 2,200 3,510 5220 Equipment Rental 2,177 2,409 2,200 2,950 2,400 5300 Events 996 - - -5340 Building Maintenance Services - 2,104 2,380 2,380 12,650 5341 Info Tech Services - 6,909 10,670 10,670 14,460 5500 General Liability 582 23,447 27,200 23,821 25,730 5510 Errors and Omission 1,136 - - -5540 Automobile 5,372 - - -5550 Mobile Equipment 2,354 - - -5560 Real Property 12,394 - - -5700 Special Services 4,056 - - -5740 Contract Mowing 39,738 60,716 58,200 52,000 58,200 5810 Communication Services 1,964 - - -5820 Gas Service 770 986 880 969 1,020 5830 Electric Service 123 408 67,200 68,210 53,700 5840 Trail Lighting 6,873 7,257 - -5860 Park Lighting 27,986 47,569 - -Total 110,148 154,403 172,890 164,380 172,890 Capital Outlay 8200 Machinery and Equipment - 5,495 - -Total - 5,495 - -Transfers 9103 Transfer to General Capital Projects - 20,000 - - 50,000 9104 Transfer to General Capital Equip - 254,000 - -9176 Transfer to Parks & Public Works 77,963 80,716 83,900 83,900 122,570 9177 Transfer to IT Replacement 768 - - -9178 Transfer to HVAC Replacement 630 - - -9202 Transfer to Water & Sewer Fund - - - - 42,280 Total 79,361 354,716 83,900 83,900 214,850 Parks & Recreation-Facilities Expenditures 951,513 $ 1,337,319 $ 1,133,000 $ 1,144,423 $ 1,346,680 $ Page 114
Page 115
Parks & Recreation – Community Center
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Quality of Life, Parks and Natural Beauty
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
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
Goal: Maintain and operate an exceptionally clean facility
Action Item: Establish standard cleaning procedures and schedule routine maintenance
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Small equipment expenditures increase to improve the storage area in the rear of the building
Building maintenance costs rise to sand and refinish the hallway of the Harris Community Center
Capital outlay includes the replacement of windows and the addition of a gazebo
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET 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
Percentage change in number of private events scheduled 8%50%17% 7% Percentage change in number of days with one program -2% 8%13% 7% Percentage change in number of recreation classes -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 116
General Fund - Parks & Recreation - Community Center (101-4-092)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 72,239 $ 78,740 $ 89,090 $ 52,750 $ 62,960 $ 1210 TMRS 6,620 8,511 9,350 5,420 6,630 1220 FICA 5,435 5,880 6,820 3,850 4,820 1230 Employee Insurance 10,061 9,783 7,640 7,420 8,210 1240 Workers' Comp. Insurance 1,645 1,036 1,710 1,336 1,090 1250 Unemployment Compensation 260 705 230 75 270 Total 96,260 104,655 114,840 70,851 83,980 Supplies 2010 Office Supplies 445 511 450 440 450 2030 Chemical Supplies 275 219 400 250 400 2070 Janitorial Supplies 3,729 4,363 5,350 6,020 6,400 2090 Tools and Other Supplies 1,108 739 3,940 3,000 1,590 2220 Fuel 149 199 350 450 510 2400 Clothing 261 199 250 120 250 2500 Small Equipment 689 4,040 - - 15,000 2600 Postage 12 1 - -Total 6,668 10,271 10,740 10,280 24,600 Maintenance 3010 Building 5,869 2,854 2,000 2,300 18,500 3020 HVAC 304 - - -4020 Machinery and Equipment 427 149 200 200 250 4160 Computer Equipment 74 - - -Total 6,674 3,003 2,200 2,500 18,750 Services 5010 Marketing 815 1,241 1,750 1,300 1,150 5100 Dues and Publications 163 123 310 150 320 5130 Travel and Training 1,257 499 2,180 1,000 2,180 5340 Building Maintenance Services - 50,332 54,040 54,040 66,340 5341 Info Tech Services - 34,817 18,780 18,780 9,500 5500 General Liability 74 4,537 5,260 4,900 5,300 5510 Errors and Omission 155 - - -5550 Mobile Equipment 35 - - -5560 Real Property 3,848 - - -5810 Communication Services 2,103 - - -5820 Gas Service 2,354 3,496 3,380 5,000 4,500 5830 Electric Service 7,778 7,287 9,520 8,700 8,500 Total 18,582 102,332 95,220 93,870 97,790 Capital Outlay 8200 Machinery and Equipment - - - - 120,000 Total - - - - 120,000 Transfers 9177 Transfer to IT Replacement 1,133 - - -9178 Transfer to HVAC Replacement 5,038 - - -Total 6,171 - - -Parks-Community Center Expenditures 134,355 $ 220,261 $ 223,000 $ 177,501 $ 345,120 $
Page 117
Parks & Recreation – Recreation
DIVISION MISSION AND DESCRIPTION
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
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Quality of Life, Parks and Natural Beauty
Goal: Implement the Belton Parks & Recreation Strategic Plan
Action Item: Pursue expanded programming and events including downtown/community-wide events and summer programs
Goal: Increase opportunities to volunteer and participate in the Legacy Program
Action Item: Work with the Youth Advisory Commission and other local agencies to develop ways to volunteer service
Goal: Increase awareness of City of Belton recreation programs and offerings
Action Item: Expand social media presence on City platforms
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
One Director of Parks & Recreation position has been reclassified into one Recreation Superintendent position
Appropriations for events increase with the addition or expansion of several events
Information technology services costs increase due to changes to the cost allocation schedule for FY 2023
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET 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
Percentage change in number of recreation programs 48%11% 4% 6% Percentage change in number of events -55% 6%100%25% Percentage change in number of social media followers 23%25%13%14% PERSONNEL Director of Parks & Recreation 1.00 1.00 1.00Recreation 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 118
PERFORMANCE MEASURES
General Fund - Parks & Recreation - Recreation (101-4-093)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 95,733 $ 107,464 $ 124,460 $ 88,520 $ 122,100 $ 1210 TMRS 8,289 9,952 13,070 7,240 10,930 1220 FICA 7,222 8,069 9,520 6,450 9,350 1230 Employee Insurance 8,292 10,907 15,670 9,600 16,730 1240 Workers' Comp. Insurance 1,108 1,411 2,390 1,336 520 1250 Unemployment Compensation 339 862 350 80 410 Total 120,983 138,665 165,460 113,226 160,040 Supplies 2010 Office Supplies 219 286 400 250 400 2090 Tools and Other Supplies 155 267 4,150 3,000 2,350 2100 Recreational Programming 2,165 2,724 7,150 6,150 7,150 2120 Promotional Materials and Prizes 1,590 1,753 2,800 2,000 3,800 2400 Clothing 335 171 300 300 490 2600 Postage 217 39 50 50 100 Total 4,681 5,240 14,850 11,750 14,290 Maintenance 4020 Machinery and Equipment 326 - - -4160 Computer Equipment 74 - - -Total 400 - - -Services 5010 Marketing 4,690 5,387 5,400 5,400 5,400 5100 Dues and Publications 305 340 490 400 490 5130 Travel and Training 2,055 1,747 6,000 2,000 6,000 5300 Events 16,632 17,831 21,800 17,000 22,800 5341 Info Tech Services - 13,817 7,110 7,110 9,520 5500 General Liability 74 346 400 366 400 5510 Errors and Omission 155 - - -5810 Communication Services 1,064 - - -Total 24,975 39,468 41,200 32,276 44,610 Transfers 9150 Transfer to YAC Fund 1,000 - - -9177 Transfer to IT Replacement 498 - - -Total 1,498 - - -Parks-Recreation Expenditures 152,537 $ 183,373 $ 221,510 $ 157,252 $ 218,940 $
Page 119
Planning
DIVISION MISSION AND DESCRIPTION
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
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Quality of Life, Connectivity
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
Action Item: Maintain a database of land-related inventories, including land use, zoning, rights of way and annexation agreements
Goal: Provide exceptional customer service
Action Item: Understand the desired outcome of property owners and developers, applying codes to help them through the process
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Info tech services costs increase due to software additions and changes to the cost allocation schedule for FY 2023
Consulting expenditures decrease after updating the historic survey in FY 2022
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of subdivision plats received 23 40 45 45 Number of zoning cases received 30 30 40 40 Number of maps created 332 190 300 300 PERFORMANCE MEASURES Percent of maps completed by requested deadline 100%95%100%100% Percent of first submittal reviews completed within 10 days 80%95%90%90% Percent of follow-up reviews completed within 5 days 80%95%90%90% PERSONNEL Planning Director 1.00 1.00 1.00 1.00 Planner 1.00 1.00 1.00 1.00 GIS Analyst 1.00 1.00 1.00 1.00 Planning Clerk 1.75 1.75 1.75 1.75 Total Employees (Full-Time Equivalents) 4.75 4.75 4.75 4.75 Page 120
General Fund - Planning (101-4-101)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 130,815 $ 117,089 $ 151,820 $ 156,800 $ 300,910 $ 1210 TMRS 12,460 11,994 15,940 16,195 31,650 1220 FICA 9,464 8,454 11,620 11,195 23,020 1230 Employee Insurance 11,887 11,756 19,710 18,090 47,320 1240 Workers' Comp. Insurance 246 199 330 497 590 1250 Unemployment Compensation 364 595 330 61 680 Total 165,236 150,087 199,750 202,838 404,170 Supplies 2010 Office Supplies 1,003 959 1,800 1,250 1,800 2090 Tools and Other Supplies 1,086 340 1,700 900 1,200 2400 Clothing 5 38 - -2600 Postage 763 727 950 884 850 Total 2,857 2,064 4,450 3,034 3,850 Maintenance 4160 Computer System 5,333 - - -Total 5,333 - - -Services 5000 Public Notices 988 1,179 1,200 1,500 1,500 5010 Marketing 906 - 750 600 600 5100 Dues and Publications 1,982 785 1,330 1,080 1,100 5130 Travel and Training 1,678 651 8,400 6,800 8,400 5341 Info Tech Services - 17,271 17,780 17,780 59,070 5500 General Liability 173 822 950 870 950 5510 Errors and Omission 361 - - -5630 Consulting 2,954 75 33,500 31,000 4,200 5700 Special Services - 2,500 - -5810 Communication Services 1,784 - - -Total 10,826 23,283 63,910 59,630 75,820 Transfers 9177 Transfer to IT Replacement 5,308 - - -Total 5,308 - - -Planning Expenditures 189,560 $ 175,434 $ 268,110 $ 265,502 $ 483,840 $
Page 121
Inspections
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Quality of Life
Goal: Ensure proposed developments meet all development requirements
Action Item: Support training opportunities to ensure staff obtain and maintain licenses and certifications
Goal: Ensure existing structures are safe and meet all building and City codes
Action Item: Work with property owners to proactively address structures that do not meet the Minimum Building Standards Ordinance
Goal: Provide exceptional customer service
Action Item: Seek ways to improve the process for permit applications, permit issuance, and project completion
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
Information technology services costs increase due to changes to the cost allocation schedule for FY 2023
Expenditures for special services rise due to the outsourcing of inspections for the Three Creeks development
Payment processing fees increase as more customers pay fees with credit cards
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of commercial plan reviews completed 116 120 430 150 Number of residential plan reviews completed 1,477 1,000 1,500 1,600 Number of inspections completed 4,505 4,500 5,200 5,300
Percent of inspections completed as scheduled 95%95%95%95% Percent of special permits/inspections completed in 24 hrs 100%100%100%100% Percent of first submittal plan completed within 7 days 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 (Full-Time Equivalents) 3.00 3.00 3.00 3.00 Page 122
General Fund - Inspections (101-4-102)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 173,085 $ 201,270 $ 184,200 $ 186,370 $ 200,440 $ 1210 TMRS 16,573 20,599 19,340 19,485 21,090 1220 FICA 13,151 15,225 14,090 14,010 15,340 1230 Employee Insurance 14,416 15,206 24,110 16,400 19,230 1240 Workers' Comp. Insurance 700 607 900 800 820 1250 Unemployment Compensation 445 932 350 27 410 Total 218,370 253,839 242,990 237,092 257,330 Supplies 2010 Office Supplies 772 752 750 750 750 2090 Tools and Other Supplies 878 586 500 900 1,000 2220 Fuel 2,222 3,281 3,030 4,100 4,240 2400 Clothing 195 913 950 490 1,150 2500 Small Equipment 974 - 1,910 1,915 160 2600 Postage 4 386 100 500 500 Total 5,045 5,918 7,240 8,655 7,800 Maintenance 4030 Vehicle 1,363 - - -4160 Computer System 12,496 - - -Total 13,859 - - -Services 5000 Public Notices - 127 1,560 500 560 5100 Dues and Publications 494 392 1,310 2,600 500 5110 License & Certification 270 385 830 800 1,000 5130 Travel and Training 3,478 1,974 10,540 5,000 6,600 5341 Info Tech Services - 20,726 21,330 21,330 35,110 5500 General Liability 148 1,868 2,170 1,845 2,000 5510 Errors and Omission 310 - - -5540 Automobile 751 - - -5700 Special Services 300 184 3,400 13,500 46,000 5710 Demolition and Cleanup 6,000 - 27,200 25,000 27,200 5731 Payment Processing Fees 5,255 11,066 11,000 21,000 21,000 5810 Communication Services 1,961 - - -Total 18,967 36,722 79,340 91,575 139,970 Transfers 9176 Transfer to Equipment Replacement - 8,802 9,070 9,070 7,330 9177 Transfer to IT Replacement 1,025 - - -Total 1,025 8,802 9,070 9,070 7,330 Inspections Expenditures 257,266 $ 305,281 $ 338,640 $ 346,392 $ 412,430 $
Page 123
Library
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Quality of Life
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
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
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
Expenditures for materials in electronic form increase to provide movies that can be downloaded
Building maintenance services and info tech services reflect changes to the cost allocation schedule for FY 2023
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET 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
Turnover rate (circulation / number of 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 PERSONNEL Library Director 1.00 1.00 1.00 1.00 Children's Library Clerk 1.00 1.00 1.00 1.00 Library Clerk II 1.00 1.00 -Library Clerk I 2.00 2.00 3.00 3.00 Total Employees (Full-Time Equivalents) 5.00 5.00 5.00 5.00 Page 124
General Fund - Library (101-4-110)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 209,563 $ 214,542 $ 221,660 $ 220,120 $ 247,050 $ 1210 TMRS 19,963 21,757 23,270 22,860 25,460 1220 FICA 15,528 15,899 16,960 16,550 18,520 1230 Employee Insurance 20,571 16,049 16,260 15,060 17,980 1240 Workers' Comp. Insurance 488 462 700 432 550 1250 Unemployment Compensation 610 1,421 590 1,120 680 Total 266,723 270,130 279,440 276,142 310,240 Supplies 2010 Office Supplies 1,406 1,322 1,730 1,300 1,730 2050 Education Supplies 7,103 5,068 6,500 4,700 6,500 2070 Janitorial Supplies 1,207 - - -2090 Tools and Other Supplies 5,500 5,753 6,250 5,600 6,750 2400 Clothing - 38 - -2600 Postage 548 486 710 500 710 2700 Print Materials 63 34,040 36,000 36,000 36,000 2720 Materials in Electronic Format 16 10,283 9,000 11,000 10,500 2740 Other Materials (Audiovisual) - 4,959 4,000 3,000 4,000 Total 15,843 61,949 64,190 62,100 66,190 Maintenance 3010 Building 2,482 - - -3020 HVAC 217 - - -4160 Computer System 3,933 - - -Total 6,632 - - -Services 5010 Marketing 119 446 700 600 700 5100 Dues and Publications 2,748 2,286 3,140 2,500 3,140 5130 Travel and Training 1,413 2,257 3,960 2,500 3,960 5340 Building Maintenance Services - 39,141 44,220 44,220 54,280 5341 Info Tech Services - 99,072 94,710 94,710 36,000 5500 General Liability 246 3,015 3,500 3,272 3,540 5510 Errors and Omission 517 - - -5560 Real Property 1,974 - - -5810 Communication Services 1,134 - - -5820 Gas Service 951 1,261 1,200 1,900 1,730 5830 Electric Service 3,971 4,987 5,500 6,200 4,680 Total 13,073 152,465 156,930 155,902 108,030 Transfers 9122 Transfer to Book Fund 39,000 - - -9177 Transfer to IT Replacement 1,537 - - -9178 Transfer to HVAC Replacement 3,149 - - -Total 43,686 - - -Library Expenditures 345,957 $ 484,544 $ 500,560 $ 494,144 $ 484,460 $
Page 125
Other Costs
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
PERFORMANCE MEASURES
Finance Finance 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
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 126
General Fund - Other Costs (101-4-120)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Other Expenses 7600 Contributions 90,044 170,451 - -7700 Contingency 80,085 269,655 - -Total 170,129 440,106 - -Other Costs Expenditures 170,129 $ 440,106 $ - $ - $ - $
Page 127
Solid Waste
DIVISION MISSION AND DESCRIPTION
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 routebased 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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Governance, Quality of Life
Goal: Provide reliable weekly collection of garbage and brush
Action Item: Monitor third-party collection and proactively maintain City vehicles to ensure continuous brush truck operations
Goal: Educate residents on the weekly brush collection operation
Action Item: Distribute flyers in utility bills and promote the program on social media
Goal: Adopt a sustainable fee for operations
Action Item: Monitor route operations for maximum efficiency and effectiveness
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Expenditures for refuse collection increase due to a greater number of customers and a higher cost for service
Transfers for equipment replacement decrease after the acquisition of brush truck during FY 2022
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET 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 33 85 50 65
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 128
PERFORMANCE
General Fund - Solid Waste (101-4-132)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 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 Total 97,065 87,227 113,690 112,799 55,000 Supplies 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 Maintenance 4030 Vehicle 5,141 - - -4370 Radio 88 103 - -Total 5,229 103 - -Services 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 Transfers 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 Solid Waste Expenditures 1,466,124 $ 1,545,775 $ 1,808,630 $ 1,775,047 $ 1,864,050 $
Page 129
Fleet Maintenance
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Governance, Quality of Life
Goal: Reduce costs for external fleet maintenance on City-owned vehicles and equipment
Action Item: Train staff and implement new computer-based diagnostic software to keep more maintenance in-house
Goal: Support staff by providing safe, reliable equipment and vehicles for City operations
Action Item: Prioritize work orders and reduce downtime to two days or less
Goal: Address capital equipment needs
Action Item: Evaluate vehicle and equipment replacement plans twice per year for proactive and sustainable planning
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for vehicle maintenance increase to reflect historical spending levels
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
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Number of work orders completed 1,086 1,200 1,100 1,200 Number of city vehicles maintained 85 69 89 92 Number of pieces of equipment maintained 115 76 121 130
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 130
General Fund - Fleet Maintenance (101-4-141)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 182,151 $ 176,304 $ 195,700 $ 183,300 $ 196,460 $ 1070 Overtime Pay 57 932 500 550 600 1210 TMRS 17,360 17,825 20,600 19,200 20,730 1220 FICA 13,060 12,219 15,010 12,460 15,030 1230 Employee Insurance 19,890 19,784 32,550 32,260 39,490 1240 Workers' Comp. Insurance 3,543 2,567 3,960 3,323 3,910 1250 Unemployment Compensation 541 1,021 470 100 540 Total 236,602 230,652 268,790 251,193 276,760 Supplies 2010 Office Supplies 180 226 170 1702030 Chemical Supplies 1,027 2,158 2,950 2,500 2,950 2070 Janitorial Supplies 697 - - -2090 Tools and Other Supplies 3,281 4,211 4,130 4,500 3,930 2220 Fuel 1,231 1,737 1,570 2,400 2,070 2400 Clothing 2,240 2,646 2,440 3,200 3,000 2500 Small Equipment 6,914 5,287 4,000 4,000 6,000 2600 Postage - 37 - -Total 15,570 16,302 15,260 16,770 17,950 Maintenance 3010 Building 920 - - -3020 HVAC 57 - - -4020 Machinery and Equipment 768 1,066 1,500 1,600 1,500 4030 Vehicle 542 124,034 113,450 124,000 124,000 4160 Computer System 2,769 - - -Total 5,056 125,100 114,950 125,600 125,500 Services 5100 Dues and Publications 55 40 180 70 110 5110 License & Certification - 101 230 200 230 5130 Travel and Training 1,007 618 4,520 3,500 4,580 5340 Building Maintenance Services - 77,160 87,170 87,170 26,750 5341 Info Tech Services - 17,271 17,780 17,780 15,590 5500 General Liability 197 2,943 3,410 2,989 3,230 5510 Errors and Omission 413 - - -5540 Automobile 967 - - -5560 Real Property 1,168 - - -5810 Communication Services 111 - - -5820 Gas Service 1,214 1,660 1,600 2,2005830 Electric Service 1,512 1,789 2,510 2,360 1,650 Total 6,644 101,582 117,400 116,269 52,140 Transfers 9160 Transfer to Grant Fund - 268 - -9176 Transfer to Equipment Replacement 6,363 6,931 7,140 7,140 5,750 9177 Transfer to IT Replacement 270 - - -9178 Transfer to HVAC Replacement 630 - - -9202 Transfer to Water & Sewer Fund - - - - 8,460 Total 7,263 7,199 7,140 7,140 14,210 Fleet Maintenance Expenditures 271,135 $ 480,835 $ 523,540 $ 516,972 $ 486,560 $
Page 131
Building Maintenance
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUAL BUDGET ESTIMATE BUDGET Square footage of buildings cleaned N/A N/A N/A N/A Number of requests for service N/A N/A N/A N/A Number of hours spent maintaining buildings N/A N/A N/A N/A
N/A
Repond to HVAC issues within one hour of call for service N/A N/A N/A N/A Percent of service performed by in-house staff N/A N/A N/A N/A Maintenance concerns addressed within 24 hours N/A N/A N/A N/A Page 132
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Administrative Salaries 176,727 $ - $ - $ - $ - $ 1070 Overtime Pay 5,028 - - -1210 TMRS 17,307 - - -1220 FICA 13,444 - - -1230 Employee Insurance 32,842 - - -1240 Workers' Comp. Insurance 4,354 - - -1250 Unemployment Compensation 596 - - -Total 250,298 - - -Supplies 2010 Office Supplies 54 - - -2070 Janitorial Supplies 504 - - -2090 Tools & Other Supplies 5,551 - - -2220 Fuel 3,812 - - -2400 Clothing 1,810 - - -2500 Small Equipment 889 - - -Total 12,620 - - -Maintenance 3010 Building 8,072 - - -3020 HVAC 63 - - -4030 Vehicle Maintenance 1,847 - - -Total 9,982 - - -Services 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 - - -Transfers 9176 Transfer to Parks & Public Works 12726 - - -9177 Transfer to IT Replacement 270 - - -9178 Transfer to HVAC Replacement 630 - - -Total 13,626 - - -Building Maintenance Expenditures 292,832 $ - $ - $ - $ - $ Building Maintenance
Page 133
(101-4-142)
Engineering
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency Engineering expenditures have been reclassified into the Streets division
PERFORMANCE MEASURES
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
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 134
General Fund - Engineering (101-4-150)
Account FY 2020 FY 2021 FY 2022 FY 2022 FY 2023 Number Account Name Actual Actual Budget Estimated Budget Personnel 1010 Salaries and Wages 84,758 $ 97,137 $ 75,420 $ 76,000 $ - $ 1210 TMRS 8,088 9,581 7,920 8,5001220 FICA 6,377 7,021 5,770 6,0001230 Employee Insurance 3,281 4,202 8,910 8,0101240 Workers' Comp. Insurance 951 719 1,020 -1250 Unemployment Compensation 166 270 130 270Total 103,621 118,930 99,170 98,780Services 5620 Engineering 43,327 27,049 40,000 56,000Total 43,327 27,049 40,000 56,000Engineering Expenditures 146,948 $ 145,979 $ 139,170 $ 154,780 $ - $
Page 135
Page 136
The Debt Service Fund is used for the accumulation of resources for the payment of the City's general long-term debt.
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.
Long-term debt at September 30, 2022 is comprised of the following debt issues:
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.
Description Principal 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 $ Certificates of Obligation, Series 2008 571,725 $ Certificates of Obligation, Series 2015 750,000 Certificates of Obligation, Series 2018 2,070,000 Total Certficates of Obligation 3,391,725 $ Total General Long-Term Debt 9,401,725 $
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 $ FY 2023 Debt Service Paid with Property Taxes 1,188,170 $ Debt Service Fund Overview Page 137
Debt Service Fund Statement of Fund Balance
Fund Balance History
Actual ActualBudgetEstimatedProjected Fiscal Year Ending September 30 2020 2021 2022 2022 2023 Budget Basis: Beginning Restricted Fund Balance (GAAP) 236,156 $ 30,513 $ 74,204 $ 74,204 $ (44,113) $ 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 Ending Restricted Fund Balance (Budget) 30,513 $ 74,204 $ 8,494 $ (44,113) $ (30,343) $ Reconciliation to GAAP: Ending Restricted Fund Balance (Budget) 30,513 $ 74,204 $ 8,494 $ (44,113) $ (30,343) $ Adjustment 2 - - - -Restricted Fund Balance (GAAP) 30,513 74,204 8,494 (44,113) (30,343) Unassigned Fund Balance (GAAP) - - - -Assigned Fund Balance (GAAP) - - - -Non-Spendable Fund Balance (GAAP) - - - -Total Fund Balance (GAAP) 30,513 $ 74,204 $ 8,494 $ (44,113) $ (30,343) $ Notes: 1 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).
$(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 Fiscal Year Ending September 30
Unassigned Fund Balance (GAAP) Assigned Fund Balance (GAAP) Restricted Fund Balance (GAAP) Non‐Spendable Fund Balance (GAAP) Page 138
Debt Service Fund (115-3) Revenues
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Property Taxes 1010Current Ad Valorem Taxes 1,098,522 $ 1,418,518 $ 1,298,200 $ 1,267,561 $ 1,423,040 $ 1030Delinquent Ad Valorem Taxes 10,863 13,969 11,160 9,543 11,160 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) Total 964,758 1,218,672 1,114,330 1,059,766 1,209,320 Miscellaneous Income 9100Interest Income 8,134 653 830 826 830 Total 8,134 653 830 826 830 Other Financing Sources 8101Transfer from General Fund - - - -6600Bond Proceeds 5,036,354 - - -9999Use of Accumulated Reserves - - 65,710 -Total 5,036,354 - 65,710 -Debt Service Fund Revenues6,009,246 $ 1,219,325 $ 1,180,870 $ 1,060,592 $ 1,210,150 $
Page 139
Debt Service Fund (115-4-015)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Debt Service 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 Expenditures6,214,889 $ 1,175,634 $ 1,180,870 $ 1,178,909 $ 1,196,380 $
Page 140
Debt Service Fund
Amortization Summary Grand Total - All Obligations PaymentPrincipalInterest Principal Balance 9/30/2022 9,401,725 $ FY 2023 1,188,169 875,387 312,782 8,526,338 FY 2024 1,197,049 914,100 282,949 7,612,238 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 2027 1,199,424 1,015,238 184,186 4,667,663 FY 2028 1,152,674 1,002,663 150,011 3,665,000 FY 2029 1,044,400 930,000 114,400 2,735,000 FY 2030 1,037,050 955,000 82,050 1,780,000 FY 2031 588,400 535,000 53,400 1,245,000 FY 2032 587,350 550,000 37,350 695,000 FY 2033 585,850 565,000 20,850 130,000 FY 2034 68,900 65,000 3,900 65,000 FY 2035 66,950 65,000 1,950Grand Total11,113,342 $ 9,401,725 $ 1,711,617 $ - $ Page 141
Debt Service Fund
General Obligation Bonds, Series 2003
Purpose
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 City.
Bond Amount $2,480,000 Date of Issue 8/1/2003 Interest Rate 4.15% Date of Maturity 8/1/2023
PaymentPrincipalInterest Principal Balance 9/30/2022 200,000 $ FY 2023 208,300 200,000 8,300Total 208,300 $ 200,000 $ 8,300 $ - $ Page 142
Debt Service Fund
General Obligation Bonds, Series 2005
Purpose
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 facilities.
Bond Amount $4,500,000 Date of Issue 8/1/2005 Interest Rate 3.54% Date of Maturity 8/1/2025
PaymentPrincipalInterest Principal Balance 9/30/2022 555,000 $ FY 2023 284,647 265,000 19,647 290,000 FY 2024 150,266 140,000 10,266 150,000 FY 2025 155,310 150,000 5,310Total 590,223 $ 555,000 $ 35,223 $ - $ Page 143
Debt Service Fund
Certificates of Obligation, Series 2008
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 therewith.
Bond Amount $1,485,000 Date of Issue 8/1/2008 Interest Rate 4.19% Date of Maturity 8/1/2028
PaymentPrincipalInterest Principal Balance 9/30/2022 571,725 $ FY 2023 109,342 85,387 23,955 486,338 FY 2024 109,478 89,100 20,378 397,238 FY 2025 109,456 92,812 16,644 304,426 FY 2026 109,280 96,525 12,755 207,901 FY 2027 108,949 100,238 8,711 107,663 FY 2028 112,174 107,663 4,511Total 658,679 $ 571,725 $ 86,954 $ - $ Page 144
Debt Service Fund
Certificates of Obligation, Series 2015
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 therewith.
Bond Amount $1,070,000 Date of Issue 4/1/2015 Interest Rate 2.0% - 3.0% Date of Maturity 8/1/2035
PaymentPrincipalInterest Principal Balance 9/30/2022 750,000 $ FY 2023 70,950 50,000 20,950 700,000 FY 2024 69,950 50,000 19,950 650,000 FY 2025 73,950 55,000 18,950 595,000 FY 2026 72,850 55,000 17,850 540,000 FY 2027 66,200 50,000 16,200 490,000 FY 2028 69,700 55,000 14,700 435,000 FY 2029 68,050 55,000 13,050 380,000 FY 2030 66,400 55,000 11,400 325,000 FY 2031 74,750 65,000 9,750 260,000 FY 2032 72,800 65,000 7,800 195,000 FY 2033 70,850 65,000 5,850 130,000 FY 2034 68,900 65,000 3,900 65,000 FY 2035 66,950 65,000 1,950Total 912,300 $ 750,000 $ 162,300 $ - $ Page 145
Debt Service Fund
General Obligation Refunding Bonds, Series 2017
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 Bonds.
Bond Amount $1,565,000 Date of Issue 5/31/2017 Interest Rate 1.05% - 2.10% Date of Maturity 8/1/2027
PaymentPrincipalInterest Principal Balance 9/30/2022 860,000 $ FY 2023 186,430 170,000 16,430 690,000 FY 2024 188,455 175,000 13,455 515,000 FY 2025 180,305 170,000 10,305 345,000 FY 2026 177,075 170,000 7,075 175,000 FY 2027 178,675 175,000 3,675Total 910,940 $ 860,000 $ 50,940 $ - $ Page 146
Debt Service Fund
Certificates of Obligation, Series 2018
Purpose
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 therewith.
Bond Amount $2,185,000 Date of Issue 7/19/2018 Interest Rate 3.0% - 5.0% Date of Maturity 8/1/2030
PaymentPrincipalInterest Principal Balance 9/30/2022 2,070,000 $ FY 2023 106,800 40,000 66,800 2,030,000 FY 2024 159,800 95,000 64,800 1,935,000 FY 2025 160,050 100,000 60,050 1,835,000 FY 2026 320,050 265,000 55,050 1,570,000 FY 2027 327,100 280,000 47,100 1,290,000 FY 2028 453,700 415,000 38,700 875,000 FY 2029 456,250 430,000 26,250 445,000 FY 2030 458,350 445,000 13,350Total 2,442,100 $ 2,070,000 $ 372,100 $ - $ Page 147
Debt Service Fund
General Obligation Refunding Bonds, Series 2019
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 2013) to achieve a debt service savings, and (ii) paying the costs of issuing the Bonds.
Bond Amount $4,796,000 Date of Issue 12/5/2019 Interest Rate 3.0% - 4.0% Date of Maturity 8/1/2033
PaymentPrincipalInterest Principal Balance 9/30/2022 4,395,000 $ FY 2023 221,700 65,000 156,700 4,330,000 FY 2024 519,100 365,000 154,100 3,965,000 FY 2025 519,500 380,000 139,500 3,585,000 FY 2026 519,300 395,000 124,300 3,190,000 FY 2027 518,500 410,000 108,500 2,780,000 FY 2028 517,100 425,000 92,100 2,355,000 FY 2029 520,100 445,000 75,100 1,910,000 FY 2030 512,300 455,000 57,300 1,455,000 FY 2031 513,650 470,000 43,650 985,000 FY 2032 514,550 485,000 29,550 500,000 FY 2033 515,000 500,000 15,000Total 5,390,800 $ 4,395,000 $ 995,800 $ - $ Page 148
Hotel/Motel Tax Fund Overview / Statement of Fund Balance
This fund accounts for:
1. Revenues received from the Hotel Occupancy Tax as levied by ordinance 10885-1 at the rate of 7% of the room charge.
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
b. Paying the administrative costs for facilitating convention registration
c. Paying for tourism-related advertising and promotion of the City
d. Paying for bonds issued for these purposes
balance, if necessary, during the conversion from a budget basis to an accrual basis (GAAP).
Fund Balance History
Actual ActualBudgetEstimatedProjected Fiscal Year Ending September 30 2020 2021 2022 2022 2023 Budget Basis: Beginning Restricted Fund Balance (GAAP) 285,961 $ 341,218 $ 454,451 $ 454,451 $ 560,898 $ Revenues 1 175,594 235,342 183,100 262,440 288,600 Expenditures (120,337) (122,109) (180,110) (155,993) (168,180) Net Increase / (Decrease) in Fund Balance 55,257 113,233 2,990 106,447 120,420 Ending Restricted Fund Balance (Budget) 341,218 $ 454,451 $ 457,441 $ 560,898 $ 681,318 $ Reconciliation to GAAP: Ending Restricted Fund Balance (Budget) 341,218 $ 454,451 $ 457,441 $ 560,898 $ 681,318 $ Adjustment 2 - - - -Restricted Fund Balance (GAAP) 341,218 454,451 457,441 560,898 681,318 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 $ Notes: 1 Excludes
of Prior Years' Fund Balance 2 An adjustment is
to restricted
Use
made
fund
$‐$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
Unassigned Fund Balance (GAAP) Assigned Fund Balance (GAAP) Restricted Fund Balance (GAAP) Non‐Spendable Fund Balance (GAAP) Page 149
Hotel/Motel Tax Fund (114-3) Revenues
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Franchise & Other Taxes 1400City Hotel/Motel Tax 161,025 $ 225,475 $ 171,460 $ 249,649 $ 274,600 $ 1401County Hotel/Motel Tax 11,410 9,449 10,120 12,291 13,500 Total172,435 234,924 181,580 261,940 288,100 Miscellaneous Income 9100Interest Income3,159 418 1,520 500 500 Total3,159 418 1,520 500 500 Other Financing Sources 9999Use of Accumulated Reserves- - - -Total- - - -Hotel/Motel Tax Fund Revenues175,594 $ 235,342 $ 183,100 $ 262,440 $ 288,600 $
Page 150
Hotel/Motel Tax Fund (114-4-024)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Personnel 1010Salaries and Wages 22,794 $ 23,165 $ 24,060 $ 24,365 $ - $ 1210TMRS 2,169 2,371 2,530 2,5501220FICA 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 126Total 29,935 30,731 32,560 32,501Supplies 2010Office Supplies 70 40 100 100 100 2600Postage 6 - - -Total 76 40 100 100 100 Services 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 925510Errors and Omission 52 - - -Total 17,986 18,679 43,950 28,392 28,170 Other Expenses 7400Sponsorships Tourism 34,958 30,580 62,500 54,000 92,000 7401Visitor Center Support 10,496 12,500 12,500 12,500 12,500 7403Historical Preservation 1,871 2,043 - -7404City Tourism Support 15 2,536 3,500 3,500Total 47,340 47,659 78,500 70,000 104,500 Transfers 9101Transfer to General Fund - - - - 35,410 9184Transfer to Special Events Fund 25,000 25,000 25,000 25,000Total 25,000 25,000 25,000 25,000 35,410 Hotel/Motel Tax Fund Expenditures120,337 $ 122,109 $ 180,110 $ 155,993 $ 168,180 $
Page 151
Page 152
TIRZ Fund Overview / Statement of Fund Balance
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.
Fund Balance History
ActualActualBudgetEstimatedProjected Fiscal Year Ending September 3020202021202220222023 Budget Basis: Beginning Restricted Fund Balance (GAAP) 304,842 $ 294,013 $ 661,040 $ 661,040 $ 951,923 $ 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) (2,631,210) Net Increase / (Decrease) in Fund Balance (10,829) 367,027 328,690 290,883 196,980 Ending Restricted Fund Balance (Budget) 294,013 $ 661,040 $ 989,730 $ 951,923 $ 1,148,903 $ Reconciliation to GAAP: Ending Restricted Fund Balance (Budget) 294,013 $ 661,040 $ 989,730 $ 951,923 $ 1,148,903 $ Adjustment 1 - - - -Restricted Fund Balance (GAAP) 294,013 661,040 989,730 951,923 1,148,903 Unassigned Fund Balance (GAAP) - - - -Assigned Fund Balance (GAAP) - - - -Non-Spendable Fund Balance (GAAP) - - - -Total Fund Balance (GAAP) 294,013 $ 661,040 $ 989,730 $ 951,923 $ 1,148,903 $ Notes: 1
(GAAP).
An adjustment is made to restricted fund balance, if necessary, during the conversion from a budget basis to an accrual basis
$‐$200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2020 Actual2021 Actual 2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30
Unassigned Fund Balance (GAAP) Assigned Fund Balance (GAAP) Restricted Fund Balance (GAAP) Non‐Spendable Fund Balance (GAAP) Page 153
TIRZ Fund Revenue Trend
FY 2019FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActualActualBudgetEstimatedBudget Revenues 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 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 2019 Actual2020 Actual2021 Actual2022 Budget2022 Estimate2023 Budget County TIRZ Contribution City TIRZ Contribution Miscellaneous Income Page 154
TIRZ Fund (123-3) Revenues
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Ad Valorem Taxes 1011County TIRZ Contribution 735,127 $ 893,761 $ 981,110 $ 915,998 $ 1,037,940 $ 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 Miscellaneous Income 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 $
Page 155
TIRZ Fund Category Summary
FY 2023 Expenditures by Category
FY 2020FY 2021FY 2022FY 2022FY 2023 Description ActualActualBudgetEstimatedBudget Services 4,240 $ 36,400 $ 35,000 $ 37,220 $ 10,000 $ 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 $ 2,631,210 $
Services 0% Debt Service 10% Other 5% Transfers 85%
Page 156
TIRZ Fund (123-4-023)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Services 5630Consulting 4,240 $ 36,400 $ 35,000 $ 37,220 $ 10,000 $ Total 4,240 36,400 35,000 37,220 10,000 Debt Service 6010Principal Payments 385,000 380,000 380,000 380,000 255,000 6020Interest Payments 31,879 33,685 22,110 22,110 10,200 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 Other Expenses 7630Façade Grants 60,000 18,498 90,000 70,000 120,000 Total 60,000 18,498 90,000 70,000 120,000 Transfers 9101Transfer to General Fund 30,679 30,206 32,530 32,530 35,410 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 TIRZ Fund Expenditures2,967,235 $ 1,949,194 $ 2,210,240 $ 2,192,460 $ 2,631,210 $
Page 157
TIRZ Fund
Amortization Summary Grand Total - All Obligations PaymentPrincipalInterest Principal Balance 9/30/2022 255,000 $ FY 2023 265,200 255,000 10,200Grand Total 265,200 $ 255,000 $ 10,200 $ - $ Page 158
TIRZ Fund
General Obligation Refunding Bonds, Series 2019
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 2013) to achieve a debt service savings, and (ii) paying the costs of issuing the Bonds.
Bond Amount $779,000 Date of Issue 12/5/2019 Interest Rate 3.0% - 4.0% Date of Maturity 8/1/2023
PaymentPrincipalInterest Principal Balance 9/30/2022 255,000 $ FY 2023 265,200 255,000 10,200Total 265,200 $ 255,000 $ 10,200 $ - $ Page 159
Page 160
Water & Sewer Fund Overview
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.
Utility Rates
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.
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.
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 $ 20.32 1-inch 17.00 17.00 17.00 36.19 1.5-inch 17.00 17.00 17.00 62.65 2-inch 17.00 17.00 17.00 94.40 3-inch 17.00 17.00 17.00 179.07 4-inch 17.00 17.00 17.00 274.33 6-inch 17.00 17.00 17.00 538.92 8-inch 17.00 17.00 17.00 856.43 10-inch 17.00 17.00 17.00 1,226.86 12-inch 17.00 17.00 17.00 3,502.35 Volumetric Rates Domestic 3.70 3.70 3.70 3.70 Sprinkler 3.70 3.70 3.70 4.75 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
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 $83.00 Option Water – BRA 2,500 $14.47 Option Water – CTWSC 100 $13.91 Page 161
Water & Sewer Fund Statement of Fund Balance
Notes:
1 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).
3 City policy requires a minimum fund balance of three months of budgeted expenditures plus one year of debt service.
Fund Balance History
Unrestricted Net Assets (GAAP)
Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP)
Actual ActualBudgetEstimatedProjected Fiscal Year Ending September 30 2020 2021 2022 2022 2023 Budget Basis: Beginning Unrestricted Net Assets (GAAP) 6,150,970 $ 6,660,027 $ 6,587,866 $ 6,587,866 $ 6,485,568 $ Revenues 1 9,092,394 9,208,905 10,460,630 10,312,712 12,164,140 Expenses (8,549,302) (9,457,345) (10,614,980) (10,415,010) (12,726,350) Net Increase / (Decrease) in Net Assets 543,092 (248,440) (154,350) (102,298) (562,210) Ending Unrestricted Net Assets (Budget) 6,694,062 $ 6,411,587 $ 6,433,516 $ 6,485,568 $ 5,923,358 $ Reconciliation to GAAP: Ending Unrestricted Net Assets (Budget) 6,694,062 $ 6,411,587 $ 6,433,516 $ 6,485,568 $ 5,923,358 $ Adjustment 2 (34,035) 176,279 - -Unrestricted Net Assets (GAAP) 6,660,027 6,587,866 6,433,516 6,485,568 5,923,358 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 Total Fund Balance (GAAP) 33,816,529 $ 35,485,958 $ 31,691,608 $ 31,743,660 $ 27,541,450 $ 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 $ 790,220 $
$‐$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
Page 162
Water & Sewer Fund Recap
FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActualBudgetEstimatedBudget Revenues Water Revenue 5,244,147 $ 5,173,213 $ 6,014,130 $ 5,739,009 $ 5,930,250 $ Sewer Revenue 3,289,304 3,457,342 3,829,650 3,782,831 5,255,500 Other Fees 437,875 463,244 489,690 658,550 560,900 Miscellaneous Income 121,068 113,211 127,160 132,322 130,610 Other Financing Sources - 1,895 154,350 849,090 Total Revenue 9,092,394 9,208,905 10,614,980 10,312,712 12,726,350 Expenses Utility Administration Division 757,346 857,601 1,708,150 1,262,277 1,542,070 Utility Finance Division 480,828 598,157 2,185,990 2,270,992 2,705,620 Water Division 2,793,204 3,927,737 3,628,690 3,679,281 4,157,480 Sewer-Collection Division 2,133,987 875,820 1,697,750 1,729,970 1,144,090 Sewer-Lift Stations Division 829,668 1,156,722 1,394,400 1,472,490 3,177,090 Other Costs Division 1,554,269 2,041,305 - -Total Expenses 8,549,302 9,457,342 10,614,980 10,415,010 12,726,350 Net Income / (Loss) 543,092 $ (248,437) $ - $ (102,298) $ - $ Page 163
Water & Sewer Fund Revenue Trend
FY 2019FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActualActualBudgetEstimatedBudget Revenues Water Revenue 4,725,361 $ 5,244,147 $ 5,173,213 $ 6,014,130 $ 5,739,009 $ 5,930,250 $ 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 Miscellaneous Income 241,273 121,068 113,211 127,160 132,322 130,610 Other Financing Sources - - 1,895 154,350 849,090 Total Revenue 8,631,284 $ 9,092,394 $ 9,208,905 $ 10,614,980 $ 10,312,712 $ 12,726,350 $ $‐$2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 2019 Actual2020 Actual2021 Actual2022 Budget2022 Estimate2023 Budget Water Revenue Sewer Revenue Other Fees Miscellaneous Income Other Financing Sources Page 164
Revenues
Water Charges 5,930,250 $ 46.6% Sewer Charges 5,255,500 41.3% Other Fees 560,900 4.4% Miscellaneous Income 130,610 1.0% Other Financing Sources 849,090 6.7% 12,726,350 $ 100.0% Distribution of Water & Sewer Fund Revenue Water Charges 47% Sewer Charges 41% Other Fees 4% Miscellaneous Income 1% Other Financing Sources 7%
Page 165
Water & Sewer Fund (202-3) Revenues
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Charges for Service 5500Water Revenue 5,227,038 $ 5,151,909 $ 5,997,100 $ 5,721,009 $ 5,910,600 $ 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 Total 8,971,326 9,093,799 10,333,470 10,180,390 11,746,650 Miscellaneous Income 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 Total 121,068 113,211 127,160 132,322 130,610 Other Financing Sources 8101Transfer from General Fund - - - - 196,240 8161Transfer from ARPA Fund - - - - 28,280 8178Transfer from Building Maintenance - - - - 8,460 8257Transfer from CDBG Grant Fund - 1,895 - -8707Transfer from Drainage Fund - - - - 53,900 9999Use of Accumulated Reserves - - 154,350 - 562,210 Total - 1,895 154,350 - 849,090 Water & Sewer Fund Revenues9,092,394 $ 9,208,905 $ 10,614,980 $ 10,312,712 $ 12,726,350 $
Page 166
Water & Sewer Fund Division Summary
FY 2023 Expenses by Division
FY 2020FY 2021FY 2022FY 2022FY 2023 ActalActualBudgetEstimatedBudget Water and Sewer Fund 1 Utility Administration Division 757,346 $ 857,601 $ 1,708,150 $ 1,262,277 $ 1,542,070 $ Utility Finance Division 480,828 598,157 2,185,990 2,270,992 2,705,620 Water Division 2,793,204 3,927,737 3,628,690 3,679,281 4,157,480 Sewer-Collection Division 2,133,987 875,820 1,697,750 1,729,970 1,144,090 2 Sewer-Lift Stations Division 829,668 1,156,722 1,394,400 1,472,490 3,177,090 3 Other Costs Division 1,554,269 2,041,305 - -Water and Sewer Fund 8,549,302 $ 9,457,342 $ 10,614,980 $ 10,415,010 $ 12,726,350 $
Utility Administration Division 12% Utility Finance Division 21% Water Division 33% Sewer‐Collection Division 9% Sewer‐Lift Stations Division 25%
Page 167
Water & Sewer Fund Category Summary
FY 2023 Expenses by Category
FY 2020FY 2021FY 2022FY 2022FY 2023 Description ActalActualBudgetEstimatedBudget Personnel 1,761,897 $ 1,912,712 $ 2,089,620 $ 2,021,761 $ 1,974,120 $ Supplies 91,714 121,192 123,070 133,688 149,700 Maintenance 226,175 172,962 182,350 250,050 234,050 Services 295,695 524,837 1,019,210 685,770 807,660 Debt Service 1,544,269 1,541,305 1,536,880 1,620,809 1,954,450 Other Expenses 10,000 - 90,000 10,000 50,000 Water Purchases 1,097,618 1,488,154 1,500,700 1,511,514 2,277,480 Sewage Treatment 685,664 826,568 829,340 807,500 878,520 Capital Outlay 205,205 502,773 404,000 367,000 214,000 Transfers 2,631,065 2,366,839 2,839,810 3,006,918 4,186,370 Water and Sewer Fund 8,549,302 $ 9,457,342 $ 10,614,980 $ 10,415,010 $ 12,726,350 $
Personnel 16% Supplies 1% Maintenance 2% Services 6% Debt Service 15% Other Expenses 0% Water Purchases 18% Sewage Treatment 7% Capital Outlay 2% Transfers 33%
Page 168
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name ActualActualBudgetEstimatedBudget Personnel 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 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 Total1,761,897 1,912,712 2,089,620 2,021,761 1,974,120 Supplies 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 2400Clothing14,262 14,095 19,650 13,250 17,300 2500Small Equipment15,053 17,934 20,610 18,250 31,560 2600Postage5,089 8,580 5,700 5,600 6,200 Total91,714 121,192 123,070 133,688 149,700 Maintenance 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 - - -4160Computer System Maintenance 47,966 - - -4370Radio 624 248 - -Total 226,175 172,962 182,350 250,050 234,050
Line Item Expense Detail Page 169
Water & Sewer Fund
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name ActualActualBudgetEstimatedBudget Water & Sewer Fund Line Item Expense Detail Services 5000Public Notices5,664 5,299 7,000 4,750 6,700 5010Marketing40 574 - - 600 5030Employment Opportunities 338 193 - -5100Dues and Publications 5,349 5,067 7,570 5,525 5,660 5110License & Certification 2,916 2,821 5,300 2,910 5,230 5130Travel & Training 5,045 11,283 17,070 11,625 17,150 5190Employee Testing 1,024 88 1,000 -5340Building Maintenance Services - 69,252 66,940 66,940 82,180 5341Info Tech Services - 160,586 194,730 194,730 206,350 5500General Liability 1,231 39,111 45,350 40,836 44,120 5510Errors and Omissions 2,582 - - -5520Employee Bond 534 - - -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 24,260 446,450 105,450 189,000 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 1,019,210 685,770 807,660 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 7700Contingency 10,000 - 90,000 10,000 50,000 Total 10,000 - 90,000 10,000 50,000 Page 170
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name ActualActualBudgetEstimatedBudget Water & Sewer Fund Line Item Expense Detail Water Purchases 7200Election Use and Option Water234,529 238,236 247,610 259,194 261,220 7210Water Purchases - Debt Services- 375,154 377,330 378,060 1,045,500 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 Total1,097,618 1,488,154 1,500,700 1,511,514 2,277,480 Sewage Treatment 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 Total685,664 826,568 829,340 807,500 878,520 Capital Outlay 8100Buildings 6,390 19,993 159,000 102,000 14,000 8200Machinery and Equipment 30,018 232,770 - -8400Computer Equipment 11,834 - 75,000 35,0008901Water Meter and Tap Materials 147,784 182,910 170,000 230,000 200,000 8951Lift Station 9,179 67,100 - -Total 205,205 502,773 404,000 367,000 214,000 Transfers 9101Transfer to General Fund 199,485 164,075 172,520 172,520 783,570 9160Transfer to Grant Fund - 4,527 - -9199Transfer to General Fund 399,741 394,054 426,680 426,680 441,990 9209Transfer to Water and Sewer Cap1,000,000 1,275,000 1,900,000 1,975,000 2,550,000 9274Transfer to 2015 CO's - W/S - 114,577 - 92,1089279Transfer to Water and Sewer Equip126,740 209,507 135,510 135,510 135,710 9281Transfer to 2016 CO's 700,000 - - -9282Transfer to Water Meter Replacement205,099 205,099 205,100 205,100 275,100 Total 2,631,065 2,366,839 2,839,810 3,006,918 4,186,370 Water & Sewer Fund Expenses8,549,302 $ 9,457,342 $ 10,614,980 $ 10,415,010 $ 12,726,350 $ Page 171
Utility Administration
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Quality of Life, Economic Development, Connectivity
Goal: Address infrastructure and capital equipment needs
Action Item: Complete updates to the water and wastewater master plans
Goal: Facilitate projects that will provide stability and improved performance with existing utilities
Action Item: Complete construction on the North Belton water tank, Loop 121 pump upgrades, and 6th Avenue waterline
Goal: Work cooperatively with other agencies to maximize project success
Action Item: Establish partnerships with the Texas Department of Transportation and other agencies on pending projects
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Consulting expenses decrease after completion of the utility rate study and a reduction of costs on the master plan update
Appropriations for contingencies are reduced to reflect historical usage
Capital outlay includes the acquisition of roll up doors for the wash bay
Transfers to the General Fund reflect the reclassification of personnel expenditures to increase budget transparency
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET Number of annual regulatory reports 10 10 10 10 Average daily water demand in gallons 3,300,000 3,300,000 3,500,000 3,600,000 Average daily gallons of wastewater sent for treatment 1,660,000 1,900,000 1,900,000 2,000,000
Percent of days in compliance with TCEQ and EPA rules 100%100%100%100% Percent of construction projects completed under budget 85%100%75%75% Percent of construction projects that were designed in-house 10%25% 0% 0% PERSONNEL Director of Public Works 1.00 1.00 1.00 1.00 Assistant Director of Public Works 1.00 - - 1.00 Construction Inspector 1.00 1.00 1.00 1.00 Assistant Construction Inspector 1.00 1.00 1.00 1.00 Program Manager 1.00 1.00 1.00 1.00 GIS Technician - 1.00 1.00 1.00 Office Manager 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 7.00 7.00 7.00 8.00 Page 172
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Personnel 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 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 3,160 2600Postage3,176 3,571 3,800 3,300 3,800 Total15,789 17,378 20,280 24,840 24,460 Maintenance3010Building8,557 - - -3020HVAC193 - - -4020Machinery and Equipment1,060 626 150 150 150 4030Vehicle1,050 - - -4160Computer Equipment 12,460 - - -4370Radio 97 - - -Total 23,417 626 150 150 150 Water & Sewer Fund - Utility Administration (202-4-201) Page 173
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Water & Sewer Fund - Utility Administration (202-4-201) Services 5000Public Notices2,439 3,017 4,000 3,400 4,000 5010Marketing 40 - - -5100Dues and Publications 4,353 4,037 4,790 4,500 4,550 5110License & Certification 376 114 390 400 1,020 5130Travel and Training 880 5,198 4,910 3,300 4,910 5190Employee Testing - 30 1,000 -5340Building Maintenance Services - 69,252 66,940 66,940 82,180 5341Info Tech Services - 62,784 90,830 90,830 80,500 5500General Liability 246 4,970 5,760 5,005 5,410 5510Errors and Omission 517 - - -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 97,000 180,000 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 109,837 186,009 624,830 280,665 373,760 Other Expenses 7700Contingency - - 90,000 10,000 50,000 Total - - 90,000 10,000 50,000 Capital Outlay 8100Buildings - - 159,000 102,000 14,000 8200Machinery and Equipment - 9,700 - -8400Computer Equipment 11,834 - 75,000 35,000Total 11,834 9,700 234,000 137,000 14,000 Transfers 9101Transfer to General Fund - - - - 374,360 9160Transfer to Grant Fund - 605 - -9209Transfer to WS Capital Projects - - - 75,0009279Transfer to WS Equip Replacement 8,181 6,584 6,800 6,800 9,330 Total 8,181 7,189 6,80081,800 383,690 Utility Administration Expenses757,346 $ 857,601 $ 1,708,150 $ 1,262,277 $ 1,542,070 $ Page 174
Page 175
Utility Finance
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance
Goal: Increase the amount of electronic billing and collection
Action Item: Continue the campaign to educate customers on the benefits of automated payments
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
Goal: Provide exceptional customer service
Action Item: Create an environment of positive, professional interaction and seek customer feedback
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Information technology services expense reflects changes to the cost allocation schedule for FY 2023
Debt service expenses increase due to the issuance of Certificates of Obligation, Series 2022
Transfers to the General Fund reflect the reclassification of personnel expenditures to increase budget transparency
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET 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 31,270
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 176
PERFORMANCE
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Personnel 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 Compensation 745 1,602 670 52 540 Total 351,076 391,888 418,340 425,689 272,900 Supplies 2010Office Supplies 1,261 2,715 1,670 2,300 2,500 2090Tools and Other Supplies 264 180 500 800 500 2500Small Equipment 1,716 1,807 1,500 7505,500 2600Postage 1,913 5,009 1,900 2,300 2,400 Total 5,154 9,711 5,570 6,150 10,900 Maintenance 4020Machinery and Equipment 1,362 - - -4160Computer Equipment 35,506 - - -Total 36,868 - - -Services 5000Public Notices 2,415 5471,500 6001,200 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 77,670 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 - - -Total 87,730 196,558 225,200 218,344 234,220 Debt Service 6010Principal Payments - - 1,054,900 1,054,900 1,330,350 6020Interest Payments - - 477,080 561,109 621,200 6100Paying Agent Fees - - 900 800 900 6110 Arbitrage Rebate Calculation Fees - - 4,000 4,000 2,000 Total - - 1,536,880 1,620,809 1,954,450 Transfers 9101Transfer to General Fund - - - - 233,150 Total - - - - 233,150 Utility Finance Expenses480,828 $ 598,157 $ 2,185,990 $ 2,270,992 $ 2,705,620 $
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Water & Sewer Fund - Utility Finance (202-4-202)
Water
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan priorities addressed below: Governance, Quality of Life
Goal: Address infrastructure needs
Action Item: Plan and oversee construction of new or replacement waterlines to extend and maintain reliable water service
Goal: Maintain “superior” water system status with the Texas Commission on Environmental Quality
Action Item: Perform daily, weekly, and quarterly water testing, achieving satisfactory results
Goal: Provide reliable, quality water of sufficient quantity and pressure to all customers
Action Item: Monitor water quality and pressures each day, flushing water lines and repairing leaks as necessary
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
One Assistant Director of Public Works position has been transferred to the Utility Administration division
Debt service for purchased water increases to pay the City’s portion of bond obligations issued by BCWCID #1
Treated water expense increases as the commodity price and volume of consumption escalates
Transfers for capital projects decline with the reduction of cash-funded capital projects in FY 2023
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET Miles of water mains maintained 166 169 169 169 Number of water main repairs 22 20 20 20 Number of service line repairs 48 65 45 55 PERFORMANCE MEASURES Percent of unaccounted water loss 8%10% 8%10% Percent of days in compliance with quality standards 100%100%100%100% Response to water main breaks within twenty minutes 100%100%100%100% PERSONNEL 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 Maintenance Technician II 1.00 1.00 1.00 1.00 Maintenance Technician I 5.00 5.00 5.00 5.00 Senior Meter Reader 1.00 1.00 1.00 1.00 Meter Reader I 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 12.00 12.00 12.00 11.00 Page 178
Water & Sewer Fund - Water (202-4-210)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Personnel 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 2,726 1,260 1851,490 Total 508,180 537,798 582,540 522,906 653,350 Supplies 2010Office Supplies 358 980 560 6202030Chemical Supplies 1,593 1,438 1,300 1,500 1,750 2070Janitorial Supplies 868 - - -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 2500Small Equipment 8,463 9,443 13,710 12,500 22,900 Total 47,452 55,398 59,930 63,008 70,750 Maintenance 3010Building 1,568 - - -3020HVAC 70 - - -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 4020Machinery and Equipment 18,892 5,792 10,000 22,000 11,000 4030Vehicle 6,458 - - -4370Radio - 83 - -Total 97,005 118,218 106,000 140,800 162,700
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Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Water & Sewer Fund - Water (202-4-210) Services 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 33,520 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 1105830Electric Service 23,069 27,496 34,240 43,500 34,240 Total 50,447 73,436 91,040 92,573 101,780 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 1,045,500 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 2,277,480 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 Transfers 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 200,000 675,000 510,000 510,0009279Transfer 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 Water Expenses2,793,204 $ 3,927,737 $ 3,628,690 $ 3,679,281 $ 4,157,480 $ Page 180
Page 181
Sewer - Collection
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Governance, Quality of Life
Goal: Provide reliable operation of sewer service
Action Item: Address known problem sewer areas and repair or replace existing lines as necessary
Goal: Prepare for future growth and additional demand for services
Action Item: Monitor system demand and complete the wastewater master plan
Goal: Continue enforcement of the City’s fats, oils, and grease ordinance
Action Item: Review all non-residential development plans and monitor cleaning and maintenance of grease traps
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Chemical expenses increase due to rising prices for grease emulsifiers
Transfers for capital projects decline with the reduction of cash-funded capital projects in FY 2023
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET Miles of sanitary sewer lines maintained 126 127 127 129 Number of requests due to sewer blockage 45 50 70 70 Number of sewer taps made 453 400 425 425
Percent of sewer system washed annually 15%15%15%15% Percent of days in compliance with quality standards 100%100%100%100% Percent of grease traps inspected annually 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 182
Water & Sewer Fund - Sewer - Collection (202-4-221)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Personnel 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 Supplies 2010Office Supplies 129 376 200 2002030Chemical Supplies 176 4,402 4,400 4,200 7,900 2070Janitorial Supplies 230 - - -2090Tools and Other Supplies 4,545 6,222 7,400 9,780 7,850 2220Fuel 9,517 13,643 12,060 15,230 15,000 2400Clothing 4,238 4,122 5,570 3,000 4,650 2500Small Equipment 1,568 3,756 - -Total 20,403 32,521 29,630 32,410 35,400 Maintenance 3230Sewer Line 14,709 11,423 21,000 65,000 21,000 4020Machinery and Equipment 13,328 3,556 6,500 5,600 6,500 4030Vehicle 3,323 - - -4370Radio 419 82 - -Total 31,779 15,061 27,500 70,600 27,500 Services 5100Dues and Publications 150 250 300 300 380 5110License & Certification 779 923 1,350 9001,350 5130Travel and Training 1,354 2,060 2,470 2,000 2,470 5341Info Tech Services - 21,189 15,720 15,720 14,660 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 - - -5810Communication Services 1,156 - - -Total 13,013 29,874 26,160 25,040 25,470 Capital Outlay 8100Buildings - 19,993 - -8200Machinery and Equipment 14,306 5,319 - -Total 14,306 25,312 - -Transfers 9101Transfer to General Fund 77,029 82,038 86,260 86,260 88,030 9160Transfer to Grant Fund - 1,109 - -9199Transfer to General Fund 154,356 157,786164,470 164,470 177,330 9209Transfer to Water and Sewer Cap 800,000 100,000 1,000,000 1,000,000 450,000 9279Transfer to Water and Sewer Equip 65,263 145,85769,900 69,900 59,220 9281Transfer to 2016 CO's - W/S 700,000 - - -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 $ 1,144,090 $
Page 183
Sewer – Lift Stations
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Governance, Quality of Life
Goal: Provide reliable operation of sewer service
Action Item: Inspect and test all lift stations weekly, including generators
Goal: Provide for a balanced fee schedule by evaluating costs to operate lift stations
Action Item: Reduce costs by offloading lift stations to gravity sewer when possible
Goal: Address infrastructure needs by eliminating lift stations and avoiding future lift stations
Action Item: Install emergency generators at critical lift stations
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Electric service expenses reflect the reclassification of charges from other accounts
Treatment plant operations expense increases as maintenance costs and treatment volumes grow
Transfers for capital projects increase to set aside cash for significant utility projects
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET Number of lift stations 17 17 17 18 Number of lift stations with SCADA 14 14 14 15 Number of lift stations with generators 8 12 8 12
Percent of lift station generators cleaned annually 100%100%100%100% Percent of days in compliance with quality standards 100%100%100%100% Percent of days without an overflow 100%100%100%100% PERSONNEL Lift Station Mechanic 1.00 1.00 1.00 1.00 Total Employees (Full-Time Equivalents) 1.00 1.00 1.00 1.00 Page 184
Water & Sewer Fund - Sewer - Lift Stations (202-4-222)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Personnel 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 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 Maintenance 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 - -Total 37,106 39,057 48,700 38,500 43,700 Services 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 Sewage Treatment 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 8951Lift Station 9,179 67,100 - -Total 9,179 67,100 - -Transfers 9160Transfer to Grant Fund - 451 - -9209Transfer to Water and Sewer Cap - - 390,000 390,000 2,100,000 9274Transfer to 2015 CO's - W/S - 114,577 - 92,1089279Transfer to Water and Sewer Equip 3,620 3,760 3,900 3,9003,530 Total 3,620 118,788 393,900 486,008 2,103,530 Sewer - Lift Stations Expenses829,668 $ 1,156,722 $ 1,394,400 $ 1,472,490 $ 3,177,090 $
Page 185
Water & Sewer - Other Costs
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
Goal: N/A
Action Item: N/A
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
N/A
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET 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 N/A N/A N/A N/A N/A N/A N/A N/A N/A Page 186
PERFORMANCE MEASURES
Water & Sewer Fund - Other Costs (202-4-230)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget 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 - -Other Expenses 7700Contingency 10,000 - -Total 10,000 - - -Transfers 9209Transfer to Water & Sewer Capital - 500,000 - -Total - 500,000 - -Other Costs Expenses1,554,269 $ 2,041,305 $ - $ - $ - $
Page 187
Water & Sewer Fund
Total - All Obligations PaymentPrincipalInterest Principal Balance 9/30/2022 21,744,300 $ 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 2025 1,952,275 1,406,250 546,025 17,641,900 FY 2026 1,953,264 1,446,700 506,564 16,195,200 FY 2027 1,948,724 1,487,150 461,574 14,708,050 FY 2028 2,013,205 1,598,050 415,155 13,110,000 FY 2029 1,649,308 1,285,000 364,308 11,825,000 FY 2030 1,647,908 1,325,000 322,908 10,500,000 FY 2031 1,645,208 1,365,000 280,208 9,135,000 FY 2032 1,646,158 1,410,000 236,158 7,725,000 FY 2033 1,642,058 1,445,000 197,058 6,280,000 FY 2034 1,651,958 1,495,000 156,958 4,785,000 FY 2035 1,650,458 1,535,000 115,458 3,250,000 FY 2036 1,087,808 1,015,000 72,808 2,235,000 FY 2037 400,858 355,000 45,858 1,880,000 FY 2038 398,758 360,000 38,758 1,520,000 FY 2039 401,558 370,000 31,558 1,150,000 FY 2040 399,158 375,000 24,158 775,000 FY 2041 401,470 385,000 16,470 390,000 FY 2042 398,385 390,000 8,385Grand Total26,790,018 $ 21,744,300 $ 5,045,718 $ - $ Page 188
Amortization Summary Grand
Water & Sewer Fund
Certificates of Obligation, Series 2008
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 therewith.
Bond Amount $180,000 Date of Issue 8/1/2008 Interest Rate 4.19% Date of Maturity 8/1/2028
PaymentPrincipalInterest Principal Balance 9/30/2022 69,300 $ FY 2023 13,254 10,350 2,904 58,950 FY 2024 13,270 10,800 2,470 48,150 FY 2025 13,267 11,250 2,017 36,900 FY 2026 13,246 11,700 1,546 25,200 FY 2027 13,206 12,150 1,056 13,050 FY 2028 13,597 13,050 547Total 79,840 $ 69,300 $ 10,540 $ - $ Page 189
Water & Sewer Fund
Certificates of Obligation, Series 2015
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 therewith.
Bond Amount $8,595,000 Date of Issue 4/1/2015 Interest Rate 2.0% - 3.0% Date of Maturity 8/1/2035
PaymentPrincipalInterest Principal Balance 9/30/2022 6,030,000 $ FY 2023 563,800 395,000 168,800 5,635,000 FY 2024 565,900 405,000 160,900 5,230,000 FY 2025 562,800 410,000 152,800 4,820,000 FY 2026 564,600 420,000 144,600 4,400,000 FY 2027 567,000 435,000 132,000 3,965,000 FY 2028 563,950 445,000 118,950 3,520,000 FY 2029 565,600 460,000 105,600 3,060,000 FY 2030 566,800 475,000 91,800 2,585,000 FY 2031 562,550 485,000 77,550 2,100,000 FY 2032 563,000 500,000 63,000 1,600,000 FY 2033 563,000 515,000 48,000 1,085,000 FY 2034 567,550 535,000 32,550 550,000 FY 2035 566,500 550,000 16,500Total 7,343,050 $ 6,030,000 $ 1,313,050 $ - $ Page 190
Water & Sewer Fund
Certificates of Obligation, Series 2016
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 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 therewith.
Bond Amount $9,585,000 Date of Issue 12/1/2016 Interest Rate 3.00% Date of Maturity 8/1/2036
PaymentPrincipalInterest Principal Balance 9/30/2022 8,810,000 $ FY 2023 859,300 595,000 264,300 8,215,000 FY 2024 856,450 610,000 246,450 7,605,000 FY 2025 858,150 630,000 228,150 6,975,000 FY 2026 859,250 650,000 209,250 6,325,000 FY 2027 854,750 665,000 189,750 5,660,000 FY 2028 1,034,800 865,000 169,800 4,795,000 FY 2029 683,850 540,000 143,850 4,255,000 FY 2030 682,650 555,000 127,650 3,700,000 FY 2031 681,000 570,000 111,000 3,130,000 FY 2032 683,900 590,000 93,900 2,540,000 FY 2033 681,200 605,000 76,200 1,935,000 FY 2034 683,050 625,000 58,050 1,310,000 FY 2035 684,300 645,000 39,300 665,000 FY 2036 684,950 665,000 19,950Total 10,787,600 $ 8,810,000 $ 1,977,600 $ - $ Page 191
Water & Sewer Fund
General Obligation Refunding Bonds, Series 2017
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 Bonds.
Bond Amount $1,350,000 Date of Issue 5/31/2017 Interest Rate 1.05% - 2.10% Date of Maturity 8/1/2027
PaymentPrincipalInterest Principal Balance 9/30/2022 540,000 $ FY 2023 115,328 105,000 10,328 435,000 FY 2024 113,490 105,000 8,490 330,000 FY 2025 116,600 110,000 6,600 220,000 FY 2026 114,510 110,000 4,510 110,000 FY 2027 112,310 110,000 2,310Total 572,238 $ 540,000 $ 32,238 $ - $ Page 192
Water & Sewer Fund
Certificates of Obligation, Series 2022
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.
Bond Amount $6,295,000 Date of Issue 2/8/2022 Interest Rate 2.00% - 4.00% Date of Maturity 8/1/2042
PaymentPrincipalInterest Principal Balance 9/30/2022 6,295,000 $ FY 2023 399,858 225,000 174,858 6,070,000 FY 2024 400,858 235,000 165,858 5,835,000 FY 2025 401,458 245,000 156,458 5,590,000 FY 2026 401,658 255,000 146,658 5,335,000 FY 2027 401,458 265,000 136,458 5,070,000 FY 2028 400,858 275,000 125,858 4,795,000 FY 2029 399,858 285,000 114,858 4,510,000 FY 2030 398,458 295,000 103,458 4,215,000 FY 2031 401,658 310,000 91,658 3,905,000 FY 2032 399,258 320,000 79,258 3,585,000 FY 2033 397,858 325,000 72,858 3,260,000 FY 2034 401,358 335,000 66,358 2,925,000 FY 2035 399,658 340,000 59,658 2,585,000 FY 2036 402,858 350,000 52,858 2,235,000 FY 2037 400,858 355,000 45,858 1,880,000 FY 2038 398,758 360,000 38,758 1,520,000 FY 2039 401,558 370,000 31,558 1,150,000 FY 2040 399,158 375,000 24,158 775,000 FY 2041 401,470 385,000 16,470 390,000 FY 2042 398,385 390,000 8,385Total 8,007,290 $ 6,295,000 $ 1,712,290 $ - $ Page 193
Water & Sewer Fund Long-Term Forecast
Forecasted Ending Fund
Assumptions based upon historical trends
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
FY 2023FY 2024FY 2025FY 2026FY 2027 Beginning Fund Balance $ 6,485,568 $ 5,923,358 $ 6,943,402 $ 8,030,441 $ 8,655,431 Water Revenue5,930,250 6,463,973 7,045,730 7,679,846 8,371,032 Sewer Revenue5,255,500 5,623,385 6,017,022 6,438,213 6,888,888 Other Revenues978,390 978,390 978,390 978,390 978,390 Total Revenue12,164,140 13,065,748 14,041,142 15,096,449 16,238,310 Personnel1,974,120 2,242,567 2,467,121 2,615,149 2,772,057 Other Expenditures4,397,410 5,125,318 5,696,762 6,333,752 6,855,677 Debt Service 1,954,450 2,615,883 2,771,166 2,974,505 2,969,965 Transfers4,186,370 1,124,436 1,206,554 1,235,553 1,314,438 Capital214,000 937,500 812,500 1,312,500 2,000,000 Total Expenditures12,726,350 12,045,704 12,954,103 14,471,459 15,912,138 Fund Balance Impact (562,210) 1,020,044 1,087,039 624,990 326,172 Ending Fund Balance $ 5,923,358 $ 6,943,402 $ 8,030,441 $ 8,655,431 $ 8,981,603 Less: 3-Month Minimum Balance3,178,689 $ 3,011,426 $ 3,238,526 $ 3,617,865 $ 3,978,034 $ Less: Debt Service1,954,450 $ 2,615,883 $ 2,771,166 $ 2,974,505 $ 2,969,965 $ Forecasted Fund Balance in Excess of Minimum $ 790,220 $ 1,316,093 $ 2,020,749 $ 2,063,061 $ 2,033,604
$4,500,000 $5,000,000 $5,500,000 $6,000,000 $6,500,000 $7,000,000 $7,500,000 $8,000,000 $8,500,000 $9,000,000 $9,500,000 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
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Balance
Drainage Fund Overview / Statement of Fund Balance
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.
1 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). 3 City policy requires a minimum fund balance of three months of budgeted expenditures plus one year of debt service.
Fund Balance History
Actual ActualBudgetEstimatedProjected Fiscal Year Ending September 30 2020 2021 2022 2022 2023 Budget Basis: Beginning Unrestricted Net Assets (GAAP) 213,750 $ 256,816 $ 317,237 $ 317,237 $ 342,071 $ Revenues 1 520,261 531,566 580,400 557,112 582,100 Expenses (499,556) (484,169) (573,180) (532,278) (586,760) Net Increase / (Decrease) in Net Assets 20,705 47,397 7,220 24,834 (4,660) Ending Unrestricted Net Assets (Budget) 234,455 $ 304,213 $ 324,457 $ 342,071 $ 337,411 $ Reconciliation to GAAP: Ending Unrestricted Net Assets (Budget) 234,455 $ 304,213 $ 324,457 $ 342,071 $ 337,411 $ Adjustment 2 22,361 13,024 - -Unrestricted Net Assets (GAAP) 256,816 317,237 324,457 342,071 337,411 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 Total Fund Balance (GAAP) 4,408,729 $ 4,604,704 $ 4,314,924 $ 4,332,538 $ 4,030,878 $ 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 $ 166,011 $ Notes:
$‐$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 Actual 2022 Budget2022 Estimated2023 Projected Fund Balance Fiscal Year Ending September 30
Unrestricted Net Assets (GAAP) Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) Page 195
Drainage Fund Revenue Trend
FY 2019FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActualActualBudgetEstimatedBudget 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 Other Financing Sources - - - - - 4,660 Total Revenue 498,419 $ 520,261 $ 531,566 $ 580,400 $ 557,112 $ 586,760 $ $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 196
Drainage Fund (707-3) Revenues
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Charges for Service 5700Storm Drainage Fee 517,462 $ 531,251 $ 580,000 $ 556,620 $ 579,000 $ Total 517,462 531,251 580,000 556,620 579,000 Miscellaneous Income 9100Interest Income 2,799 315 400 492 600 Total 2,799 315 400 492 600 Other Financial Sources 8161Transfer from ARPA Fund - - - - 2,500 9999Use of Accumulated Reserves - - - - 4,660 Total - - - - 7,160 Drainage Fund Revenues520,261 $ 531,566 $ 580,400 $ 557,112 $ 586,760 $
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Drainage Fund Category Summary
FY 2023 Expenses by Category
FY 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 37,550 Debt 25,620 25,708 25,030 25,030 25,130 Capital Outlay - - 8,000 7,668Transfers 216,030 178,435 179,180 179,180 250,720 Drainage Fund 499,556 $ 484,169 $ 573,180 $ 532,278 $ 586,760 $
Personnel 35% Supplies 3% Maintenance 9% Services 6% Debt 4% Transfers 43%
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Page 199
Drainage
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Governance, Quality of Life
Goal: Ensure functionality and capacity of City-owned drainage facilities
Action Item: Mow, inspect, and clean all drainage facilities at least quarterly
Goal: Reduce stormwater pollutants and improve curb appearance
Action Item: Sweep all City streets at least once per year and downtown areas ahead of scheduled events
Goal: Minimize illicit discharges in stormwater runoff
Action Item: Identify, clean, and proactively mitigate pollutants in drainage channels
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for salaries and wages reflect the reclassification of expenditures to increase budget transparency
Flood warning expenses increase to replace the Roy Reynolds and IH-14 Service Road sensors
Transfers for capital projects declines due to a reduction in available funding in FY 2023
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET 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
Percent of streets swept annually 100%100%100%100% Percent of days in compliance with quality standards 100%100%100%100% Percent of City-owned detention ponds maintained annually 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 200
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Personnel 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 5701,010 540 Total 207,893 235,704 268,990 251,515 201,880 Supplies 2010Office Supplies 202 298 - -2030Chemical Supplies 364 - 250 250 250 2090Tools and Other Supplies 1,001 3,228 4,4603,750 4,460 2220Fuel 6,380 7,347 6,970 10,340 9,500 2400Clothing 1,909 2,550 3,9502,600 2,910 2500Small Equipment 3,495 2,563 - -Total 13,351 15,986 15,630 16,940 17,120 Maintenance 3630Drainage Facilities 24,698 9,298 25,000 11,000 25,000 3690Storm Water Testing - 21 - -4020Machinery and Equipment 1,236 1,2133,000 1,500 1,500 4030Vehicle 4,950 - - -4200Flood Warning 1,900 2,177 18,260 18,260 27,860 4370Radio - 332 - -Total 32,784 13,041 46,260 30,760 54,360
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Drainage Fund (707-4-080)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Drainage Fund (707-4-080) Services 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- - - - 6,760 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 37,550 Debt Service 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 Capital Outlay 8200Machinery and Equipment - - 8,000 7,668Total - - 8,000 7,668Transfers 9101Transfer to General Fund - - - - 46,650 9202Transfer to Water and Sewer Fund - - - - 53,900 9160Transfer to Grant Fund - 75 - -9767Transfer to Drainage Capital Proj 207,500 150,000 150,000 150,000 101,450 9787Transfer to Drainage Capital Equip 8,530 28,360 29,180 29,180 48,720 Total 216,030 178,435 179,180 179,180 250,720 Drainage Fund Expenses499,556 $ 484,169 $ 573,180 $ 532,278 $ 586,760 $ Page 202
Drainage Fund
Amortization Summary Grand Total - All Obligations PaymentPrincipalInterest Principal Balance 9/30/2022128,975 $ FY 2023 24,667 19,263 5,404 109,712 FY 2024 24,697 20,100 4,597 89,612 FY 2025 24,693 20,938 3,755 68,674 FY 2026 24,652 21,775 2,877 46,899 FY 2027 24,577 22,612 1,965 24,287 FY 2028 25,305 24,287 1,018Grand Total148,591 $ 128,975 $ 19,616 $ - $ Page 203
Drainage Fund
Certificates of Obligation, Series 2008
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 therewith.
Bond Amount $335,000 Date of Issue 8/1/2008 Interest Rate 4.19% Date of Maturity 8/1/2028
PaymentPrincipalInterest Principal Balance 9/30/2022 128,975 $ FY 202324,667 19,263 5,404 109,712 FY 202424,697 20,100 4,597 89,612 FY 202524,693 20,938 3,755 68,674 FY 202624,652 21,775 2,877 46,899 FY 202724,577 22,612 1,965 24,287 FY 202825,305 24,287 1,018Total148,591 $ 128,975 $ 19,616 $ - $ Page 204
Drainage Fund Long-Term Forecast
Assumptions based upon historical trends
revenue growth5.0%Personnel cost growth6.0%
revenue growth0.0%Other expenditure growth6.0%
Transfers, Debt and CapitalAs Needed
FY 2023FY 2024FY 2025FY 2026FY 2027 Beginning Fund Balance $ 342,071 $ 337,411 $ 439,485 $ 533,632 $ 650,412 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 Personnel201,880 213,993 226,832 240,442 254,869 Other Expenditures109,030 115,572 122,506 129,856 137,648 Debt Service 25,130 24,697 24,693 24,652 24,577 Transfers250,720 154,715 173,269 161,634 168,774 Capital- - - -Total Expenditures586,760 508,976 547,300 556,585 585,868 Fund Balance Impact (4,660) 102,074 94,147 116,780 121,010 Ending Fund Balance $ 337,411 $ 439,485 $ 533,632 $ 650,412 $ 771,422 Less: 3-Month Minimum Balance146,690 $ 127,244 $ 136,825 $ 139,146 $ 146,467 $ Less: Debt Service25,130 $ 24,697 $ 24,693 $ 24,652 $ 24,577 $ Forecasted Fund Balance in Excess of Minimum $ 165,591 $ 287,544 $ 372,114 $ 486,613 $ 600,378
Drainage fee
Other
$250,000 $350,000 $450,000 $550,000 $650,000 $750,000 $850,000 FY 2023FY 2024FY 2025FY 2026FY 2027
Fund
Page 205
Forecasted Ending
Balance
Page 206
Information Technology Fund Overview / Statement of Fund Balance
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.
Fund Balance History
Actual ActualBudgetEstimatedProjected Fiscal Year Ending September 30 2020 2021 2022 2022 2023 Budget Basis: Beginning Unrestricted Net Assets (GAAP) - $ 79,302 $ 35,813 $ 35,813 $ 111,125 $ Revenues 1 - 818,707 901,240 901,240 1,071,410 Expenses - (854,074) (846,190) (825,928) (933,640) Net Increase / (Decrease) in Net Assets - (35,367) 55,050 75,312 137,770 Ending Unrestricted Net Assets (Budget) - $ 43,935 $ 90,863 $ 111,125 $ 248,895 $ Reconciliation to GAAP: Ending Unrestricted Net Assets (Budget) - $ 43,935 $ 90,863 $ 111,125 $ 248,895 $ Adjustment 2 - (8,122) - -Unrestricted Net Assets (GAAP) - 35,813 90,863 111,125 248,895 Restricted Net Assets (GAAP) - - - -Net Investment in Capital Assets (GAAP) - 158,768 141,768 141,768 124,768 Total Fund Balance (GAAP) - $ 194,581 $ 232,631 $ 252,893 $ 373,663 $ Notes: 1 Excludes Use of Prior Years' Fund Balance 2 An adjustment is made to unrestricted net assets, if necessary,
conversion
budget
accrual
(GAAP).
during the
from a
basis to an
basis
$‐$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
Unrestricted Net Assets (GAAP) Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) Page 207
Information Technology Fund (177-3) Revenues
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Charges for Service 5901IT Services - General Fund - $ 654,356 $ 694,300 $ 694,300 $ 845,870 $ 5902IT Services - Water & Sewer Fund - 160,586 194,730 194,730 206,350 5903IT Services - BEDC - 3,750 5,000 5,000 5,000 5904IT Services - Building Maintenance - - 7,110 7,110 4,200 5905IT Services - Drainage Fund - - - - 6,760 Total - 818,692 901,140 901,140 1,068,180 Miscellaneous Income 9100Interest Income - 15 100 50 100 Total - 15 100 50 100 Other Financing Sources 8161Transfer from ARPA Fund - - - - 3,130 Total - - - - 3,130 Information Technology Fund Revenues - $ 818,707 $ 901,240 $ 901,190 $ 1,071,410 $
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Information Technology Fund Category Summary
FY 2023 Expenses by Category
FY 2020FY 2021FY 2022FY 2022FY 2023 Description ActalActualBudgetEstimatedBudget Personnel - $ 187,659 $ 211,080 $ 209,887 $ 306,640 $ Supplies - 52,182 127,140 125,400 13,170 Maintenance - 340,460 411,490 398,100 404,330 Services - 97,218 96,480 92,541 88,500 Capital Outlay - 176,555 - - 121,000 Information Technology Fund - $ 854,074 $ 846,190 $ 825,928 $ 933,640 $
Personnel 33% Supplies 1% Maintenance 43% Services 10% Capital Outlay 13%
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Information Technology
DIVISION MISSION AND DESCRIPTION
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 GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Governance, Public Safety
Goal: Maintain network operability and optimal connectivity
Action Item: Upgrade the City’s wireless infrastructure
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
Goal: Ensure the computer network remains current, efficient, and functional
Action Item: Continue upgrading hardware in accordance with the capital replacement plan
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
One Information Technology Analyst position has been added to enhance customer service
Appropriations for computer equipment have been reclassified from small equipment to capital outlay
Communication services expense decreases to reflect historical costs
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET Number of computers supported 145 145 183 185 Number of servers supported 20 20 20 20 Number of work orders submitted 1,445 1,400 1,421 1,500
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 210
PERFORMANCE MEASURES
Account FY 2020FY 2021FY 2022FY 2022FY 2023 NumberAccount Name ActualActual BudgetEstimatedBudget Personnel 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 Total - 187,659 211,080 209,887 306,640 Supplies 2010Office Supplies- 45 450 200 450 2090Tools & Other Supplies- 3,720 5,780 3,800 3,280 2400Clothing- 305 580 400 400 2500Small Equipment- 48,112 120,330 121,000 9,040 Total - 52,182 127,140 125,400 13,170 Maintenance 4020Machinery & Equipment- 11,918 13,690 13,100 13,310 4160Computer System Maintenance - 328,542 397,800 385,000 391,020 Total- 340,460 411,490 398,100 404,330 Services 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 Capital Outlay 8200Machinery & Equipment - 22,975 - -8400Computer Equipment - 153,580 - - 121,000 Total - 176,555 - - 121,000 Information Technology Fund Expenses - $ 854,074 $ 846,190 $ 825,928 $ 933,640 $ Information Technology Fund (177-4-071) Page 211
Page 212
Building Maintenance Fund Overview / Statement of Fund Balance
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.
1 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).
Fund Balance History
Actual ActualBudgetEstimatedProjected Fiscal Year Ending September 30 2020 2021 2022 2022 2023 Budget Basis: Beginning Unrestricted Net Assets (GAAP) - $ 6,622 $ 80,568 $ 80,568 $ 149,550 $ Revenues 1 - 443,548 458,230 458,180 495,190 Expenses - (364,476) (419,610) (389,198) (422,010) Net Increase / (Decrease) in Net Assets - 79,072 38,620 68,982 73,180 Ending Unrestricted Net Assets (Budget) - $ 85,694 $ 119,188 $ 149,550 $ 222,730 $ Reconciliation to GAAP: Ending Unrestricted Net Assets (Budget) - $ 85,694 $ 119,188 $ 149,550 $ 222,730 $ Adjustment 2 - (5,126) - -Unrestricted Net Assets (GAAP) - 80,568 119,188 149,550 222,730 Restricted Net Assets (GAAP) - - - -Net Investment in Capital Assets (GAAP) - - - -Total Fund Balance (GAAP) - $ 80,568 $ 119,188 $ 149,550 $ 222,730 $ Notes:
$‐$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
Unrestricted Net Assets (GAAP) Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) Page 213
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Charges for Service 5901Maintenance Services-General Fund - $ 374,265 $ 391,190 $ 391,190 $ 409,700 $ 5902Maintenance Services-Water Sewer - 69,252 66,940 66,940 82,180 Total - 443,517 458,130 458,130 491,880 Miscellaneous Income 9100Interest Income - 31 100 50 100 Total - 31 100 50 100 Other Financing Sources 8161Transfer from ARPA Fuund - - - - 3,210 Total - - - - 3,210 Building Maintenance Fund Revenues - $ 443,548 $ 458,230 $ 458,180 $ 495,190 $ Building Maintenance Fund (178-3) Revenues Page 214
Building Maintenance Fund Category Summary
FY 2023 Expenses by Category
72%
FY 2020FY 2021FY 2022FY 2022FY 2023 Description ActalActualBudgetEstimatedBudget Personnel - $ 218,036 $ 289,850 $ 252,326 $ 304,830 $ Supplies - 27,973 31,710 40,300 39,000 Maintenance - 85,766 69,610 69,000 60,110 Services - 18,838 14,160 13,292 9,610 Transfers - 13,863 14,280 14,280 8,460 Building Maintenance Fund - $ 364,476 $ 419,610 $ 389,198 $ 422,010 $
Personnel
Supplies 9% Maintenance 14% Services 3% Transfers 2%
Page 215
Building Maintenance
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Quality of Life
Goal: Address infrastructure and capital equipment needs
Action Item: Implement the HVAC replacement plan and inspect all units annually
Goal: Improve City buildings and facilities
Action Item: Facilitate enhancements to the Public Works portable buildings and other City facilities
Goal: Ensure City facilities are safe for the public and employees
Action Item: Coordinate the installation of various safety enhancements at multiple locations
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
Appropriations for wages, taxes, and retirement increase to account for growth in salaries
Building maintenance expenses decrease after the completion of projects in FY 2022
Transfers to the Water & Sewer Fund reflect the reclassification of personnel expenditures to increase budget transparency
PERFORMANCE MEASURES
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET Square footage of buildings cleaned 39,781 39,781 39,781 39,781 Number of requests for service 1,550 1,600 1,500 1,600 Number of hours spent maintaining buildings 5,300 5,720 6,500 7,000
Repond to HVAC issues within one hour of call for service 99%100%99%100% Percent of service performed by in-house staff 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 216
Building Maintenance Fund (178-4-142)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActual BudgetEstimatedBudget Personnel 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 Total - 218,036 289,850 252,326 $304,830 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 2400Clothing- 1,495 1,830 2,300 2,330 2500Small Equipment- 1,039 - -Total - 27,973 31,710 40,300 39,000 Maintenance 3010Building- 44,423 50,610 46,000 41,110 3020HVAC- 41,343 19,000 23,000 19,000 Total- 85,766 69,610 69,000 60,110 Services 5100Dues & Publications- - 140 140 140 5130Travel & Training - 54 830 400 830 5341Info Tech Services - 13,817 7,110 7,110 4,200 5500General Liability - 3,647 4,230 3,312 3,580 5820Gas Service - 394 370 7005830Electric Service - 926 1,480 1,630 860 Total - 18,838 14,160 13,292 9,610 Transfers 9176Transfer to Parks & Public Works - 13,863 14,280 14,2809202Transfer to W ater & Sewer Fund - - - - 8,460 Total - 13,863 14,280 14,280 8,460 Building Maintenance Fund Expenses - $ 364,476 $ 419,610 $ 389,198 $ 422,010 $
Page 217
Page 218
CAPITAL IMPROVEMENTS PROGRAM OVERVIEW
2023 – 2027
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.
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.
FY 2023 CAPITAL-RELATED EXPENDITURES
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.
Capital Improvements Program (CIP) Public Safety Projects $ 242,100 Parks and Recreation Projects 300,000 Streets and Sidewalk Projects 10,772,000 Special and General Projects 496,430 Utility Projects 12,737,500 Total CIP Expenditures $24,548,030 Routine Expenditures General Fund $ 145,000 Water & Sewer Fund 214,000 Information Technology Fund 121,000 Economic Development Corporation 50,000 Total Routine Expenditures $ 530,000 Total Capital-Related Expenditures $25,078,030 Page 219
CAPITAL IMPROVEMENTS PROGRAM
2023 – 2027
GENERAL GOVERNMENT PROJECTS
Public Safety Projects
OVERVIEW
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.
Parks and Recreation 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.
Streets and Sidewalks Projects
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.
Special and General Projects
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
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.
Water Projects
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.
Wastewater 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.
Page 220
Drainage 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.
IMPACT UPON FUTURE BUDGETS
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.
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.
$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.
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.
Projected Annual Debt Service (All Obligations)
$ $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
Existing Debt Additional Debt for CIP Page 221
Capital Improvements Program
Fiscal Years 2023 - 2027
General Government Projects
Project Type/ Estimated Project Expenditures by Fiscal Year Ending Project Summary 20232024202520262027Total Public Safety Projects Police Department South Parking Lot 30,000 $ -$ -$ -$ -$ 30,000 $ Police Department Secured Parking - 30,000 - - - 30,000 Fire Department Equipment Replacement 212,100 - - - - 212,100 Total Public Safety Projects 242,100 30,000 - - - 272,100 Parks and Recreation Projects Heritage Park Amenities - 1,000,000 - - - 1,000,000 Library Interior Renovation 250,000 - - - - 250,000 Hubbard Branch Park 50,000 - - - - 50,000 Standpipe Park - 1,500,000 - - - 1,500,000 Historic Standpipe Restoration - 335,000 - - - 335,000 Mount Zion Methodist Church Rehabilitation - 500,000 - - - 500,000 Total Parks and Recreation Projects 300,000 3,335,000 - - - 3,635,000 Streets and Sidewalks Projects W Avenue D Extension - - 2,200,000 - - 2,200,000 Southwest Pkwy Loop 121 to Huey Road 1,400,000 500,000 - - - 1,900,000 E Central Avenue Bridge Replacement 6,200,000 - - - - 6,200,000 S Pearl and E Avenue J Reconstruction 1,300,000 - - - - 1,300,000 Connell Street Reconstruction 1,200,000 8,200,000 - - - 9,400,000 Brenda Lane Reconstruction - - - - 1,250,000 1,250,000 E 13th Avenue Sidewalks 672,000 - - - - 672,000 S Penelope Sidewalks - 50,000 312,500 - - 362,500 E 24th Avenue Widening at Main Street - -1,250,000 - - 1,250,000 Toll Bridge Road Reconstruction - 7,000,000 - - - 7,000,000 Capitol Way Extension - - - - 3,800,000 3,800,000 Total Streets and Sidewalks Projects 10,772,000 15,750,000 3,762,500 - 5,050,000 35,334,500 Special and General Projects Public Works Equipment Replacement 346,430 443,700 - 115,440 - 905,570 Finance Building Renovation 150,000 - - - - 150,000 Total Special and General Projects 496,430 443,700 - 115,440 - 1,055,570 Total Expenditures For All Projects 11,810,530 $ 19,558,700 $ 3,762,500 $ 115,440 $ 5,050,000 $ 40,297,170 $ Estimated Funding Amount by Fiscal Year Sources of Funding 20232024202520262027Total Bond Issuances - $ -$ 1,250,000 $ - $ 1,250,000 $ 2,500,000 $ Grants 5,342,000 575,000 - - - 5,917,000 Operating Fund Revenues 80,000 185,000 312,500 - - 577,500 BEDC Funding 1,300,000 - 2,200,000 - - 3,500,000 TIRZ Funding 3,400,000 12,700,000 - - 3,800,000 19,900,000 Other Funding 1,688,530 6,098,700 - 115,440 - 7,902,670 Total Funding For All Projects 11,810,530 $ 19,558,700 $ 3,762,500 $ 115,440 $ 5,050,000 $ 40,297,170 $ Operations & Maintenance (O&M) Expenditures by Fiscal Year Departments with O&M 20232024202520262027Total Fire (3,000) $ (3,000) $ (3,000) $ (3,000) $ (3,000) $ (15,000) $ 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 Total Change to O&M Expenditures (9,000) $ (3,000) $ (2,000) $ (7,000) $ (8,000) $ (29,000) $ Page 222
Capital Improvements Program
Fiscal Years 2023 - 2027
Utility Projects
Project Type/ Estimated Project Expenditures by Fiscal Year Ending Project Summary 20232024202520262027Total Water Projects Old Golf Course Road Water Line - $ -$ 1,473,750 $ - $ -$ 1,473,750 $ North Main Street Water Line Relocation - - - 625,000 - 625,000 Mary Jane Water Line Replacement - 437,500 - - - 437,500 E Central Water Line Upsize - - 312,500 - - 312,500 S Pearl Water Line - - 187,500 - - 187,500 N Blair/Flat/Walker Looped Water Service - - - 375,000 - 375,000 Sparta Road Pump Replacements 937,500 - - - - 937,500 Loop 121 Utility Relocations Phase II - - 2,500,000 - - 2,500,000 Total Water Projects 937,500 437,500 4,473,750 1,000,000 - 6,848,750 Wastewater Projects Temple-Belton WWTP Phase II 8,250,000 - - - - 8,250,000 IH-14/FM 1670 Sewer Extension 1,375,000 - - - - 1,375,000 Continental Lift Station Offload 600,000 - - - - 600,000 Main Belton Lift Station Force Main 1,125,000 - - - - 1,125,000 College Street Sewer Replacement - - - - 812,500 812,500 Mary Jane and E Ave J Sewer - 500,000 - - - 500,000 W Ave A Sewer Replacement 450,000 - - - - 450,000 E Ave M Sewer Replacement - - 625,000 - - 625,000 W Ave B Near Mitchell Sewer Line - - 312,500 - - 312,500 Hilltop Sewer Replacement - - - 312,500 - 312,500 Mitchell Branch Sewer Upsize/Interceptor - 4,125,000 - - - 4,125,000 Total Wastewater Projects 11,800,000 4,625,000 937,500 312,500 812,500 18,487,500 Drainage Projects E 4th Ave/N Blair Drainage - - - 1,406,250 - 1,406,250 Liberty Hill Subdivision Culvert - - 625,000 - - 625,000 Mesquite Road Drainage - - 500,000 - - 500,000 Total Drainage Projects - - 1,125,000 1,406,250 - 2,531,250 Total Expenditures For All Projects 12,737,500 $ 5,062,500 $ 6,536,250 $ 2,718,750 $ 812,500 $ 27,867,500 $ Estimated Funding Amount by Fiscal Year 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 TIRZ Funding - - - 1,406,250 1,406,250 Other Funding 1,000,000 - - - - 1,000,000 Total Funding For All Projects 12,737,500 $ 5,062,500 $ 6,536,250 $ 2,718,750 $ 812,500 $ 27,867,500 $ Operations & Maintenance (O&M) Expenditures by Fiscal Year 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) Total Change to O&M Expenditures 7,000 $ 4,750 $ (4,750) $ (9,750) $ (10,750) $ (13,500) $ Page 223
Capital Improvements Program
Police Department South Parking Lot
Project Description
This project will convert millings to pavement near the Court area. Effect
No significant change to operation and maintenance expenditures are anticipated with this item.
Government Public Safety
General
Upon Operations & Maintenance
Estimated Project Cost30,000 $ 20232024202520262027 Cost by Fiscal Year30,000 $ -$-$ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues 30,000 - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Project Detail Sheet Fiscal Years 2023 - 2027 Page 224
Capital Improvements Program
Police Department Secured Parking
Project Description
This project adds parking spaces in the secured area of the Police Department complex.
No significant change to operation and maintenance expenditures are anticipated with this item.
Public Safety
General Government
Effect Upon Operations & Maintenance
Estimated Project Cost30,000 $ 20232024202520262027 Cost by Fiscal Year$ 30,000 $ -$ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - 30,000 - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Sources
Years
Page 225
Project Detail Sheet Fiscal
2023 - 2027
Capital Improvements Program
General Government
Fire Department Equipment Replacement
Project Description
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
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $3,000 per year after replacing the equipment. Estimated
Public
Safety
Cost212,100
20232024202520262027 Cost by Fiscal Year212,100 $ - $ -$ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding 212,100 - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year (3,000) $ (3,000) $ (3,000) $ (3,000) $ (3,000) $
Project
$
Sources
2023 Page 226
Project Detail Sheet Fiscal Years 2023 - 2027
General Government
Heritage Park Amenities
Project Description
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Parks and Recreation
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 planning(Complete)
Extension of permanent road and utilities(Ongoing)
Park features and facilities(Ongoing)
Effect Upon Operations & Maintenance
No significant change to operation and maintenance expenditures are anticipated with this item.
Estimated Project Cost1,000,000 $ 20232024202520262027 Cost by Fiscal Year$ 1,000,000 $ - $ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - 1,000,000 - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$ Phase 3 Phase 4
Phase 1 Phase 2b Page 227
Capital Improvements Program
Fiscal Years 2023 - 2027
Library Interior Renovation
Project Description
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.
No significant change to operation and maintenance expenditures are anticipated with this item.
General Government Parks and Recreation
Operations & Maintenance
Effect Upon
Estimated Project Cost250,000 $ 20232024202520262027 Cost by Fiscal Year250,000 $ - $ -$ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding 250,000 - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Sources
Project Detail Sheet
Page 228
Capital Improvements Program Project Detail Sheet
Fiscal Years 2023 - 2027
Hubbard Branch Park
Project Description
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.
Effect
Annual maintenance costs are expected to increase by $1,000 per year to maintain the park.
Government Parks
General
and Recreation
Maintenance
Upon Operations &
Estimated Project Cost50,000 $ 20232024202520262027 Cost by Fiscal Year50,000 $ -$-$ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues 50,000 - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $
Sources
Page 229
Capital Improvements Program Project Detail Sheet
Fiscal Years 2023 - 2027
General Government Parks and Recreation
Standpipe Park
Project Description
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.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to increase by $5,000 per year to maintain the park.
Estimated Project Cost1,500,000 $ 20232024202520262027 Cost by Fiscal Year$ 1,500,000 $ - $ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - 480,000 - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - 1,020,000 - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ 5,000 $ 5,000 $ 5,000 $ 5,000 $
Sources
Page 230
Capital Improvements Program Project Detail Sheet
Fiscal Years 2023 - 2027
Historic Standpipe Restoration
Project Description
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. Effect
No significant change to operation and maintenance expenditures are anticipated with this item.
General Government Parks and Recreation
Operations & Maintenance
Upon
Estimated Project Cost335,000 $ 20232024202520262027 Cost by Fiscal Year$ 335,000 $ - $ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - 95,000 - -Operating Fund Revenues - 105,000 - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - 135,000 - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Page 231
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
General Government Parks and Recreation
Mount Zion Methodist Church Rehabilitation
Project Description
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.
Effect Upon Operations & Maintenance
No significant change to operation and maintenance expenditures are anticipated with this item.
Estimated Project Cost500,000 $ 20232024202520262027 Cost by Fiscal Year$ 500,000 $ - $ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - 500,000 - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Page 232
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
W Avenue D Extension
Project Description
This project will extend W Avenue D west of Loop 121 into the Belton Business Park.
Effect Upon Operations & Maintenance
maintenance costs are expected to increase by $1,000 per year.
General Government Streets and Sidewalks
Estimated Project Cost2,200,000 $ 20232024202520262027 Cost by Fiscal Year$ -$ 2,200,000 $ - $ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - 2,200,000 -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ 1,000 $ 1,000 $ 1,000 $
Annual
Sources
Page 233
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Southwest Parkway Loop 121 to Huey Road
Project Description
This project will extend Southwest Parkway from Liberty Park Drive to Huey Drive, allowing for crossing over Mitchell Branch and additional egress points.
maintenance costs are expected to increase by $1,000 per year.
General Government Streets and Sidewalks
Annual
Estimated Project Cost1,900,000 $ 20232024202520262027 Cost by Fiscal Year1,400,000 $ 500,000 $ - $ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding 750,000 500,000 - -Other Funding 650,000 - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $
Effect Upon Operations & Maintenance
Sources
Page 234
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
E
Project Description
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. Effect
costs are expected to decrease by $1,000 per year.
General Government Streets and Sidewalks
Central Avenue Bridge Replacement
Upon Operations & Maintenance
Estimated Project Cost6,200,000 $ 20232024202520262027 Cost by Fiscal Year6,200,000 $ - $ -$ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants 5,000,000 - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding 1,200,000 - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year (1,000) $ (1,000) $ (1,000) $ (1,000) $ (1,000) $
Annual maintenance
Page 235
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
General Government Streets and Sidewalks
S Pearl and E Avenue J Reconstruction
Project Description
This project will reconstruct S Pearl between US190 Service Road and W Avenue J with concrete road and waterline replacement.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $1,000 per year.
Estimated Project Cost1,300,000 $ 20232024202520262027 Cost by Fiscal Year1,300,000 $ - $ -$ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding 1,300,000 - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year (1,000) $ (1,000) $ (1,000) $ (1,000) $ (1,000) $
Sources
Page 236
Capital Improvements Program
Project Description
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.
Annual maintenance costs are expected to decrease by $1,000 per year.
General Government
Sidewalks
Streets and
Connell Street Reconstruction
Operations &
Estimated Project Cost9,400,000 $ 20232024202520262027 Cost by Fiscal Year1,200,000 $ 8,200,000 $ - $ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding 1,200,000 8,200,000 - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year (1,000) $ (1,000) $ (1,000) $ (1,000) $ (1,000) $
Effect Upon
Maintenance
Project Detail Sheet
Page 237
Fiscal Years 2023 - 2027
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Brenda Lane Reconstruction
Project Description
This project will reconstruct Brenda Lane, located east of FM 1670, which has poor drainage.
Effect Upon
costs are expected to decrease by $1,000 per year.
General Government Streets and Sidewalks
Estimated Project Cost1,250,000 $ 20232024202520262027 Cost by Fiscal Year$ -$ -$ - $ 1,250,000 $ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ - $ 1,250,000 $ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ - $ (1,000) $
Operations & Maintenance Annual maintenance
Page 238
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
E 13th Avenue Sidewalks
Project Description
This project will replace failing sidewalks along E 13th Avenue. It includes adding ramps and a bike lane.
No significant change to operation and maintenance expenditures are anticipated with this item.
General Government Streets and Sidewalks
Operations & Maintenance
Effect Upon
Estimated Project Cost672,000 $ 20232024202520262027 Cost by Fiscal Year672,000 $ - $ -$ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants 342,000 - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding 330,000 - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Page 239
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
General Government Streets and Sidewalks
S Penelope Sidewalks
Project Description
This project will replace the sidewalk on S Penelope near Cochran, Blair & Potts. Effect
No significant change to operation and maintenance expenditures are anticipated with this item.
Operations & Maintenance
upon
Estimated Project Cost362,500 $ 20232024202520262027 Cost by Fiscal Year$ 50,000 $ 312,500 $ - $ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - 50,000312,500 -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Sources
Page 240
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
General Government Streets and Sidewalks
E 24th Avenue Widening at Main Street
Project Description
This project includes widening of E 24th Avenue between Main Street and N Beal, adding sidewalks, and improving drainage along the roadway.
Effect upon Operations & Maintenance
No significant change to operation and maintenance expenditures are anticipated with this item.
Project Cost1,250,000 $ 20232024202520262027 Cost by Fiscal Year$ -$ 1,250,000 $ - $ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ 1,250,000 $ - $ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Estimated
Sources
Page 241
Capital Improvements Program Project Detail Sheet
Fiscal Years 2023 - 2027
Toll Bridge Road Reconstruction
Project Description
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.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to increase by $1,000 per year.
General Government Streets and Sidewalks
Estimated Project Cost7,000,000 $ 20232024202520262027 Cost by Fiscal Year$ 7,000,000 $ - $ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - 3,000,000 - -Other Funding - 4,000,000 - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ 1,000 $ 1,000 $ 1,000 $ 1,000 $
Sources
Page 242
Capital Improvements Program
Capitol Way Extension
Project Description
This project will extend Capitol Way from E Grove Road to Shanklin Road.
No significant change to operation and maintenance expenditures are anticipated with this item.
General Government Streets and Sidewalks
Effect Upon Operations & Maintenance
Estimated Project Cost3,800,000 $ 20232024202520262027 Cost by Fiscal Year$ -$ -$ - $ 3,800,000 $
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - - 3,800,000 Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Sources
Page 243
Project Detail Sheet Fiscal Years 2023 - 2027
Capital Improvements Program
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
12-yard dump truck112,110
20232009 Dodge dump truck112,110
2024Compact motor grader (new fleet addition)239,700 20242005
9146 wheel loader204,000 20262006 Ford F650 dump truck115,440
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $5,000 to $10,000 per year after replacement.
General Government Special and General
Public Works Equipment Replacement Project Description
1999 Chevrolet
Caterpillar
Estimated Project Cost905,570 $ 20232024202520262027 Cost by Fiscal Year346,430 $ 443,700 $ - $ 115,440 $ - $ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding 346,430 443,700 - 115,440Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year (5,000) $ (5,000) $ (5,000) $ (10,000) $ (10,000) $
Project Detail Sheet Fiscal Years 2023 - 2027 2023 Page 244
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Project Description
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. Effect
No significant change to operation and maintenance expenditures are anticipated with this item.
General Government Special and General Finance Building Renovation
Upon Operations & Maintenance
Estimated Project Cost150,000 $ 20232024202520262027 Cost by Fiscal Year150,000 $ - $ -$ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding 150,000 - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Page 245
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Utility Water
Old Golf Course Road Water Line
Project Description
This project will replace the failing undersized waterline on Old Golf Course Road.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $3,000 per year.
Estimated Project Cost1,473,750 $
20232024202520262027 Cost by Fiscal Year$ - $ 1,473,750 $ - $ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ - $ 1,473,750 $ - $ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ - $ (3,000) $ (3,000) $ (3,000) $
Sources
Page 246
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Utility Water
North Main Street Water Line Relocation
Project Description
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..
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $3,000 per year.
20232024202520262027 Cost by Fiscal Year$ -$ -$ 625,000 $ - $
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - 625,000BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ - $ (3,000) $ (3,000) $
Estimated Project Cost625,000 $
Sources
Page 247
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Utility Water
Mary Jane Water Line Replacement
Project Description
This project will replace the failing waterline on Mary Jane.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $1,250 per year.
Estimated Project Cost437,500 $
20232024202520262027 Cost by Fiscal Year$ 437,500 $ - $ -$ - $
of Funding
20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues -437,500 - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ (1,250) $ (1,250) $ (1,250) $ (1,250) $
Sources
Identified
Page 248
Capital Improvements Program
E Central Water Line Upsize
Project Description
This project will replace the 2" and 1" undersized waterlines east of Nolan Creek bridge/shirt-tale bend. Effect
No change to operation and maintenance expenditures are anticipated with this item.
Utility Water
Upon Operations & Maintenance
Estimated Project Cost312,500 $ 20232024202520262027 Cost by Fiscal Year$ - $ 312,500 $ - $ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - -312,500 -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Page 249
Project Detail Sheet Fiscal Years 2023 - 2027
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Utility Water
S Pearl Water Line
Project Description
This project consists of upsizing the waterline on S. Pearl from 1" to 8".
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $2,000 per year.
Estimated Project Cost187,500 $
20232024202520262027 Cost by Fiscal Year$ - $ 187,500 $ - $ -$
of Funding
20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - -187,500 -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ - $ (2,000) $ (2,000) $ (2,000) $
Sources
Identified
Page 250
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Utility Water
N Blair/Flat/Walker Looped Water Service
Project Description
The project consists of looping existing water lines between the named streets to improve water pressures and service due to small lines.
No change to operation and maintenance expenditures are anticipated with this item.
Effect Upon Operations & Maintenance
Project Cost375,000 $ 20232024202520262027 Cost by Fiscal Year$ -$ -$ 375,000 $ - $
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - 375,000BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Estimated
Sources
Page 251
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Utility Water
Sparta Road Pump Replacements
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.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $2,000 per year. Estimated
$ 20232024202520262027 Cost by Fiscal Year937,500 $ - $ -$ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances 937,500 $ - $ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year (2,000) $ (2,000) $ (2,000) $ (2,000) $ (2,000) $
Project Cost937,500
Sources
Page 252
Capital Improvements Program
Project Detail Sheet Fiscal Years 2023 - 2027
Utility Water
Loop 121 Utility Relocations Phase II
Project Description
The project will relocate water and sewer utilities in preparation of the Loop 121 Widening Project Phase II.
No change to operation and maintenance expenditures are anticipated with this item.
Effect Upon Operations & Maintenance
Project Cost2,500,000 $ 20232024202520262027 Cost by Fiscal Year$ - $ 2,500,000 $ - $ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ - $ 2,500,000 $ - $ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Estimated
Page 253
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Temple-Belton WWTP Phase II
Project Description
This project will expand capacity by adding new biological treatment trains, disinfection, and solids handling capabilities at the Temple-Belton wastewater treatment plant.
Annual maintenance costs are expected to increase by $10,000 per year.
Utility Wastewater
Effect Upon Operations & Maintenance
Estimated Project Cost8,250,000 $ 20232024202520262027 Cost by Fiscal Year8,250,000 $ - $ -$ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances 5,750,000 $ - $ -$ -$ -$ Grants - - - -Operating Fund Revenues1,500,000 - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding 1,000,000 - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year 10,000 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $
Page 254
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
IH-14/FM 1670 Sewer Extension
Project Description
The project extends the City's gravity sewer along IH-14 to FM1670.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to increase by $1,000 per year.
Utility Wastewater
Estimated Project Cost1,375,000 $ 20232024202520262027 Cost by Fiscal Year1,375,000 $ - $ -$ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding 1,375,000 - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $
Sources
Page 255
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Project Description
The project will offload a problem lift station by reconstructing portions of the existing gravity sewer.
Effect
Utility Wastewater
Continental Lift Station Offload
Upon Operations & Maintenance Annual maintenance costs are
Estimated Project Cost 600,000 $ 20232024202520262027 Cost by Fiscal Year 600,000 $ - $ -$ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues 600,000 - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year (1,000) $ (1,000) $ (1,000) $ (1,000) $ (1,000) $
expected to decrease by $1,000 per year.
Page 256
Capital Improvements Program
Project Description
This project replaces and upsizes existing force mains to handle flows and to prevent erosion of the mains. Effect
No change to operation and maintenance expenditures are anticipated with this item.
Utility Wastewater
Belton
Station Force Main
Main
Lift
Upon Operations & Maintenance
Estimated Project Cost1,125,000 $ 20232024202520262027 Cost by Fiscal Year1,125,000 $ - $ -$ -$ -$ Sources of Funding Identified 20232024202520262027 Bond Issuances 1,125,000 $ - $ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Detail
Years
Page 257
Project
Sheet Fiscal
2023 - 2027
Capital Improvements Program
This project replaces failing sewer lines on College Street from 9th Avenue to 11th Avenue. Effect
are expected to decrease by $1,000 per year.
Utility Wastewater College Street Sewer Replacement
Project Description
Upon Operations & Maintenance
maintenance
Estimated Project Cost812,500 $ 20232024202520262027 Cost by Fiscal Year$ -$ -$ - $ 812,500 $ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -812,500 BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ - $ (1,000) $
Annual
costs
Project Detail Sheet Fiscal Years 2023 - 2027 Page 258
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Mary Jane and E Ave J Sewer
Project Description
This project replaces the failing and undersized sewer at Mary Jane and E Avenue J.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $1,000 per year.
Utility Wastewater
20232024202520262027 Cost by Fiscal Year$ 500,000 $ - $ -$ - $ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues -500,000 - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ (1,000) $ (1,000) $ (1,000) $ (1,000) $
Estimated Project Cost500,000 $
Page 259
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
W
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.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $1,000 per year.
Utility Wastewater
Ave A Sewer Replacement
Project Cost450,000 $ 20232024202520262027 Cost by Fiscal Year450,000 $ - $ -$ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues 450,000 - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year (1,000) $ (1,000) $ (1,000) $ (1,000) $ (1,000) $
Estimated
Sources
Page 260
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Project Description
The project will replace the sewer main on E Avenue M from Highland Drive to Sharon Road.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $1,000 per year. Estimated Project Cost625,000 $
Wastewater
Utility
E Ave M Sewer Replacement
20232024202520262027 Cost by Fiscal Year$ - $ 625,000 $ - $ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ - $ 625,000 $ - $ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ - $ (1,000) $ (1,000) $ (1,000) $
Sources
Page 261
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
W Ave B near Mitchell Sewer Line
Project Description
This project will replace a deteriorating clay sewer line on W Avenue B.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $1,000 per year.
Estimated Project Cost312,500 $
Wastewater
Utility
20232024202520262027 Cost by Fiscal Year$ - $ 312,500 $ - $ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - -312,500 -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ - $ (1,000) $ (1,000) $ (1,000) $
Sources
Page 262
Capital Improvements Program
Fiscal Years 2023 - 2027
Project Description
This project includes replacing collapsed clay sewer lines between N Blair Street and Hilltop, north of E 14th Avenue.
Effect
Annual maintenance costs are expected to decrease by $1,000 per year.
Utility Wastewater
Sewer Replacement
Hilltop
Upon Operations & Maintenance
Estimated Project Cost312,500 $ 20232024202520262027 Cost by Fiscal Year$ -$ -$ 312,500 $ - $ Sources of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - 312,500BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ - $ (1,000) $ (1,000) $
Project Detail Sheet
Page 263
Capital Improvements Program Project Detail Sheet
Fiscal Years 2023 - 2027
Mitchell Branch Sewer Upsize/Interceptor
Project Description
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.
Effect Upon Operations & Maintenance
No change to operation and maintenance expenditures are anticipated with this item. Estimated Project Cost4,125,000 $
Wastewater
Utility
20232024202520262027 Cost by Fiscal Year$ 4,125,000 $ - $ -$ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ 4,125,000 $ - $ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ -$ -$ -$
Sources
Page 264
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Utility Drainage
E 4th Ave/N Blair Drainage
Project Description
This project adds new culverts and channels at E 4th Avenue and N Blair to receive runoff in a school area.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $1,000 per year.
Estimated Project Cost1,406,250 $ 20232024202520262027 Cost by Fiscal Year$ -$ -$ 1,406,250 $ - $
of Funding Identified 20232024202520262027 Bond Issuances - $ -$ -$ -$ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - -1,406,250Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ -$ - $ (1,000) $ (1,000) $
Sources
Page 265
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Utility Drainage
Liberty Hill Subdivision Culvert
Project Description
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.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $500 per year.
20232024202520262027 Cost by Fiscal Year$ - $ 625,000 $ - $ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ - $ 625,000 $ - $ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ - $ (500) $ (500) $ (500) $
Estimated Project Cost625,000 $
Sources
Page 266
Capital Improvements Program
Project Detail Sheet
Fiscal Years 2023 - 2027
Utility Drainage
Mequite Road Drainage
Project Description
This project will replace the undersized, failing culvert and widen Mesquite Road to pass a 100-year flood event.
Effect Upon Operations & Maintenance
Annual maintenance costs are expected to decrease by $2,000 per year.
Project Cost500,000 $ 20232024202520262027 Cost by Fiscal Year$ - $ 500,000 $ - $ -$
of Funding Identified 20232024202520262027 Bond Issuances - $ - $ 500,000 $ - $ -$ Grants - - - -Operating Fund Revenues - - - -BEDC Funding - - - -TIRZ Funding - - - -Other Funding - - - -Operations and Maintenance Costs 20232024202520262027 Cost by Fiscal Year - $ - $ (2,000) $ (2,000) $ (2,000) $
Estimated
Sources
Page 267
Page 268
Belton Economic Development Corporation Overview
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 constituents
The Board of 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.
Page 269
BEDC Fund Statement of Fund Balance
Notes:
1 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).
Fund Balance History
Actual ActualBudgetEstimatedProjected Fiscal Year Ending September 30 2020 2021 2022 2022 2023 Budget Basis: Beginning Unrestricted Net Assets (GAAP) 364,942 $ 2,634,678 $ 4,663,811 $ 4,663,811 $ 6,909,236 $ 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) Net Increase / (Decrease) in Net Assets 1,673,346 2,029,133 1,770,070 2,245,425 1,174,150 Ending Unrestricted Net Assets (Budget) 2,038,288 $ 4,663,811 $ 6,433,881 $ 6,909,236 $ 8,083,386 $ 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 - - -Ending Unrestricted Net Assets (GAAP) 2,634,678 4,663,811 6,433,881 6,909,236 8,083,386 Restricted Net Assets (GAAP) - - - -Net Investment in Capital Assets (GAAP) 3,413,854 1,438,002 1,296,002 1,296,002 1,154,002 Total Fund Balance (GAAP) 6,048,532 $ 6,101,813 $ 7,729,883 $ 8,205,238 $ 9,237,388 $
$‐$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
Unrestricted Net Assets (GAAP) Restricted Net Assets (GAAP) Net Investment in Capital Assets (GAAP) Page 270
BEDC Fund Revenue Trend
FY 2019FY 2020FY 2021FY 2022FY 2022FY 2023 ActualActualActualBudgetEstimatedBudget Revenues 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 2019 Actual2020 Actual2021 Actual2022 Budget2022 Estimate2023 Budget Sales Tax Rental Income Miscellaneous Income Page 271
BEDC Fund (505-3) Revenues
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Franchise & Other Taxes 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 Charges for Service 5210Rental Income 34,476 30,040 27,600 27,600 27,600 Total 34,476 30,040 27,600 27,600 27,600 Miscellaneous Income 6100Sale of City Property 383,873 - - -6700Miscellaneous Income 30,017 - - - 15,600 6710Interest on Notes Receivable 4,976 7,268 6,230 6,230 5,590 9100Interest Income 10,840 3,345 3,000 8,614 9,000 Total 429,706 10,613 9,230 14,844 30,190 BEDC Fund Revenues2,506,661 $ 2,488,409 $ 2,455,330 $ 2,821,043 $ 3,114,250 $
Page 272
BEDC Fund Category Summary
FY 2023 Expenditures by Category
FY 2020FY 2021FY 2022FY 2022FY 2023 Description ActalActualBudgetEstimatedBudget Personnel 200,162 $ 213,584 $ 218,600 $ 233,858 $ 278,430 $ Supplies 4,754 4,489 5,080 2,050 5,170 Maintenance 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 BEDC Fund 833,315 $ 459,276 $ 685,260 $ 575,618 $ 1,940,100 $
Personnel 14% Maintenance 5% Services 11% Capital Outlay 3% Transfers 67%
Page 273
Belton Economic Development Corporation
DIVISION MISSION AND DESCRIPTION
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.
DIVISION GOALS AND ACTION ITEMS FOR FY 2023
Strategic Plan categories addressed below: Economic Development
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
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
SIGNIFICANT CHANGES IN THE FY 2023 BUDGET
One Administrative Assistant position has been reclassified from a part-time position to a full-time position
Marketing expenditures decrease after completion of a downtown marketing plan in FY 2022
Appropriations for special services increase to assist with the implementation of the Imagine Belton Plan
Transfers for capital projects increase to set aside cash for significant infrastructure projects
FY 2021FY 2022FY 2022FY 2023 WORKLOAD MEASURES ACTUALBUDGETESTIMATEBUDGET Number of real estate inquiries engaged 64 60 53 70 Number of commercial/industrial sites listed on website 75 75 60 75 Amount invested in infrastructure to promote development$1,000,000$2,500,000$150,000$1,300,000 PERFORMANCE MEASURES Number of commercial/industrial enties on tax roll 1,8091,9141,6991,700 Number of BEDC real estate transactions 0 4 2 2 Estimated number of job in Belton 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 274
BEDC Fund (505-4-501)
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget Personnel 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 Compensation433 802 350 740 410 Total 200,162 213,584 218,600 233,858 278,430 Supplies 2010Office Supplies536 2,780 1,720 1,400 1,720 2090Tools and Other Supplies213 1,377 3,000 450 3,000 2500Small Equipment3,730 - - -2600Postage275 332 360 200 450 Total4,754 4,489 5,080 2,050 5,170 Maintenance 3010Building183 3,219 2,000 3,200 12,500 3530Business Park54,352 22,793 72,240 30,900 72,240 4160Computer System3,630 2,707 1,950 1,500 2,000 Total58,165 28,719 76,190 35,600 86,740
Page 275
Account FY 2020FY 2021FY 2022FY 2022FY 2023 Number Account Name ActualActualBudgetEstimatedBudget BEDC Fund (505-4-501) Services 5000Public Notices- - 250 500 750 5010Marketing33,781 55,835 71,500 71,500 40,000 5100Dues and Publications16,046 15,254 17,490 15,500 18,730 5130Travel and Training5,122 1,825 11,480 7,000 15,680 5200Office Lease17,820 8,168 - -5500General Liability546 3,344 4,150 3,500 4,100 5510Errors and Omission258 - - -5560Real Property1,631 - - -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 1,111 970 1,210 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 Capital Outlay 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 Transfers 9521Transfer to BEDC Capital Projects - - 150,000 150,000 1,300,000 Total - - 150,000 150,000 1,300,000 BEDC Fund Expenditures833,315 $ 459,276 $ 685,260 $ 575,618 $ 1,940,100 $ Page 276
CITY AND AREA DEMOGRAPHICS
LOCATION
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.
Distance to: Austin 60 miles Denver 888 miles 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 Dallas Houston San Antonio El Paso Denver Chicago Los Angeles Georgia New York Belton ★ Page 277
CLIMATE Average Winter Temperature 46.7° F Average Summer Temperature 81.5° F Average Annual Precipitation 35.25" Elevation 525 Feet 0.00 0.50 1.00 1.50 2.00 2.50 3.00 3.50 4.00 4.50 5.00 0° 10° 20° 30° 40° 50° 60° 70° 80° 90° 100° JanFebMarAprMayJunJulAugSepOctNovDec City of Belton Average Climate Precipitation in inches High Low Page 278
POPULATION
Population Composition:
Under 18: 38.6%
18 – 64: 50.9%
Over 65: 10.5%
Female: 55.7%
Male: 44.3%
Veterans: 1,355
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 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)
1,00021,00041,00061,00081,000101,000121,000141,000 Belton Temple Harker Heights Killeen Salado Population by City Page 279
EDUCATION
Belton Independent School District:
• 3 - high schools, 4 - junior high schools, 11 - elementary schools
• 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.
Higher Education:
• Belton: University of Mary Hardin-Baylor
• 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
Page 280
TRANSPORTATION
Highways: Interstate 35, Interstate 14 (US Highway 190), State Highway 317, Loop 121, FM 436, FM 439, FM 93.
Bus Lines: HOP public bus line which runs from Copperas Cove to Temple.
Railroad: Santa Fe Railroad, Georgetown Railroad, AMTRAK passenger service in Temple.
Air: Killeen-Fort Hood Regional Airport, Temple Draughton Miller Central Regional Airport, Austin Bergstrom International Airport.
INDUSTRIES
Belton's business community is diversified, with various sectors – manufacturing and distribution, retail, education, healthcare, government, and IT business process services.
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.
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.
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.
There are five banks and two credit unions represented in Belton with branch offices located throughout Bell County and Central Texas.
Page 281
EMPLOYEES BY PRODUCT
MAJOR
Employer Product Employees BISD Education 1,990 Bell County Government 1,250 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
EMPLOYERS
Education Government Manufacturing/Distribution Retail/Service Healthcare IT/Business Process Services Distribution Page 282
PROPERTY & TAXES
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:
PARKS & RECREATION
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.
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.
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.
Taxpayer 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
Page 283
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.
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.
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.
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.
Page 284
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.
Page 285
Mural outside Cochran, Blair & Potts, Belton, TX
Taxing UnitsOtherThanSchool DistrictsorWaterDistricts
CITY OF BELTON
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.
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.
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.
TheComptroller'sofficeprovidesthisworksheettoassisttaxingunits in determining taxrates.The informationprovidedinthisworksheetisofferedastechnicalassistance andnot legaladvice.Taxing unitsshouldconsultlegalcounselfor interpretations oflaw regarding tax ratepreparationandadoption.
SECTION 1: No-New-RevenueTax Rate
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.
The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies.
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.
Line
No-New-RevenueTaxRateWorksheet
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
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.'
3. Preliminary2021adjustedtaxablevalue. Subtract Line 2 from Line 1.
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
2022TaxRateCalculationWorksheet Form 50-856
Taxing Unit Name Phone (area code and number) Taxing Unit's Address, City, State, ZIP Code Taxing Unit'sWebsite Address
50-856 • 7-21/8 Page 286
No-New-RevenueTaxRateWorksheet
2021 taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3and Line 7.
2021 taxable value of property in territory the taxing unitdeannexedafter Jan. 1, 2021. Enter the 2021 value of property in deannexed territory. 5
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.
A. Absolute exemptions. Use 2021marketvalue: $ 273,819
B. Partial exemptions. 2022 exemption amount or 2022 percentage exemption times 2021 value:........ 7,702,989 +$
C. Value loss. Add A and B.6
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.
A. 2021marketvalue: $ 0
B. 2022 productivity or special appraised value:........................................................ -$ 0
C. Value loss. Subtract B from A.'
Total adjustments for lost value. Add Lines 9, 10C and 11C.
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.
2021 total value. Subtract Line 12 and Line 13from Line 8.
Adjusted 2021 total levy. Multiply Line 4 by Line 14 and divide by $100.
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.•
Adjusted 2021levy with refunds andTIF adjustment. Add Lines 15 and 16.10
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.11
Certified values:......................................................................................
Counties: Include railroad rolling stock values certified by the Comptroller's office: .......................
Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property:.••.•...•.•
Tax increment financing: Deduct the 2022 captured appraised value of property taxable 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.
0
0 s305,906,705
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
For additionalcopies,visit: comptroller.texas.gov/taxes/property-tax
2022TaxRateCalculationWorksheet-Taxing UnitsOtherThan School DistrictsorWater Districts Line 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18.
A. B. C. D. E.
+$
-$
'Tex.Tax
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)
s1,789,713,499
Code§
Form 50-856
Page 287
No-New-RevenueTax RateWorksheet
Total value of properties under protest or not included on certified appraisal roll. 13
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 s58,389,827 these values. Enter the total value under protest. 14
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). 0 Enter the total value of property not on the certified roll. 15
C. Total value under protest or not certified. Add A and B.
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
2022 total taxable value. Add Lines 18E and 19C. Subtract Line 20. 17
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
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
Total adjustments to the 2022 taxable value. Add Lines 22 and 23.
Adjusted 2022 taxable value. Subtract Line 24 from Line 21.
2022 NNR tax rate. Divide Line 17 by Line 25 and multiply by$100. 20
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
SECTION 2:Voter-Approval Tax Rate
s58,389,827 $ 0 s1,542,196,621 $ 0
s66,415,710
s66,415,710 s1.475,780,911 $ 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:
1. Maintenance and Operations (M&O) Tax Rate:The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law.This rate accounts for such things as salaries, utilities and day-to-day operations.
2. Debt Rate:The debt rate includes the debt service necessary to pay 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
28. 2021 M&O tax rate. Enter the 2021 M&O tax rate.
Voter-ApprovalTax RateWorksheet
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.
$ 0.5466,s,oo s 1,562,964,443
2022Tax RateCalculationWorksheet-Taxing Units Other Than School DistrictsorWater Districts Line 19. 20. 21. 22. 23. 24. 25. 26. 27.
+$
Form50-856 Amount/Rate
"Tex.Tax Code§ 26.01(c) and (d) "Tex.Tax Code§ 26.01(c) "Tex.Tax Code§ 26.01(d) "Tex.Tax Code§ 26.012(6)(6) "Tex.Tax Code§ 26.012(6) "Tex.Tax Code§ 26.012(17) 19Tex.Tax Code§ 26.012(17) 20Tex.Tax Code§ 26.04(c) 21Tex.Tax Code§ 26.04(d) For additionalcopies, visit: comptroller.texas.gov/taxes/property-tax Amount/Rate
Page 288
30. Total 2021 M&O levy. Multiply Line 28by Line 29 and divide by $100
31. Adjusted 2021 levy for calculating NNR M&O rate.
A. M&O taxes refunded foryearsprecedingtax year 2021. Enter theamount of M&Otaxesrefundedin theprecedingyear for taxes before that year.Types of refunds include court decisions,Tax Code Section 25.25(b) and (c) corrections andTax Code Section 31.11 payment errors.Do not
4,288 include refunds for tax year 2021.This lineappliesonly to tax yearsprecedingtax year 2021............... +$
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
1,359,359 Line 18D, enter 0....................................................................................... -$
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 0 D below.Other taxing units enter 0 +/-$
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.
32. Adjusted 2022 taxable value. Enter the amount in Line 25of the No-New-Revenue TaxRate Worksheet.
33. 2022 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100.
34. Rate adjustment for state criminal justice mandate. 23
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 0 have been sentenced.Do not include any state reimbursement received by the county for the same purpose. $
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 0 by the county for the same purpose.Enter zero if this is the first time the mandate applies................. -$
C. Subtract B from A and divide by Line 32and multiply by $100 $ 0.00001s100
D. Enter the rate calculated in C.If not applicable, enter 0.
35. Rate adjustment for indigenthealthcare expenditures. 24
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 0 July 1, 2021 and ending on June 30, 2022, less any state assistance received 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 0 for the same purpose -$
C. Subtract B from A and divide by Line 32and multiply by $100............................................ $ 0.00001s100
D. Enter the rate calculated in C.If not applicable, enter 0.
22 [Reservedforexpansion]
23Tex.TaxCode§ 26.044
"Tex.TaxCode§ 26.0441
Amount/Rate $ 8,543,163 $ 7,188,092 s1,475,780,911 $ 0.4870,s,oo $ 0.00001s100 $ 0.00001s100
2022TaxRateCalculationWorksheet-Taxing UnitsOtherThan School DistrictsorWater Districts Line Voter-ApprovalTaxRateWorksheet
For additionalcopies,visit: comptroller.texas.gov/taxes/property-tax Form50-856
Page 289
Rate adjustment for county indigent defense compensation. 25
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
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
C. Subtract B from A and divide by Line 32and multiply by $100............................................
D. Multiply B by 0.05 and divide by Line 32and multiply by $100
E. Enter the lesser of C and D.If not applicable ,enter 0.
Rate adjustment for county hospital expenditures. 26
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. 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
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
E. Enter the lesser of C and D,if applicable.If not applicable ,enter 0.
O.OOOO1s100
O.OOOO1s100
O.OOOO1s100
O.OOOO1s100
0.0000/$100
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. Amountappropriated forpublicsafety in2021.Entertheamountof money appropriated for public 0 safety in the budget adopted by the municipality for the preceding fiscal year ............................ $
8. Expendituresfor public safety in 2021. Enter the amount of money spent by the municipality for public 0 safety during the preceding fiscal year $
C. Subtract B from A and divide by Line 32and multiply by $100 $ 0.0000/$100
D. Enter the rate calculated in C.If not applicable ,enter 0.
Adjusted 2022 NNR M&O rate. Add Lines 33, 34D, 35 D, 36E ,and 37E.Subtract Line 38 D.
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.
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 0 of sales tax spent ...................................................................................... $
8. Divide Line 40A by Line 32and multiply by $100 $ O.OOOO,s100
c. Add Line 408 to Line 39
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. - or -
OtherTaxing Unit. If the taxing unit does not qualifyas a special taxing unit ,multiply Line 40C by 1.035.
0.0000 /$100
0.0000/$100
0.4870/$100
0.4870/$100
O.5O4O1s100
2022TaxRateCalculationWorksheet-Taxing UnitsOtherThan School DistrictsorWater Districts Line 36. 37. 38. 39. 40. 41. Voter-ApprovalTaxRateWorksheet
$
$
$
$
$
$
$
$
0
0
0
0
"Tex.Tax Code§ 26.0442 "Tex.Tax Code§ 26.0443 Foradditionalcopies ,visit: comptroller.texas.gov/taxes/property-tax $ $ $ $ $ $ Form50-856 Amount/Rate
Page 290
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
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).
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:
(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.
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•
43. Certified2021excessdebtcollections. Enter the amount certified by the collector.29 44. Adjusted2022 debt. SubtractLine 43 from Line 42E.
45. 2022anticipatedcollectionrate.
A. Enterthe2022anticipated collectionratecertified by the collector.30
B. Enterthe 2021 actual collection rate....................................................................
C. Enter the 2020 actual collection rate
D. Enter the 2019 actual
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.
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
2022TaxRateCalculationWorksheet-Taxing UnitsOtherThan School DistrictsorWater Districts Line Voter-ApprovalTaxRateWorksheet
Enter debt amount .................................................................................... $ 111881169 B. Subtract unencumbered fund amount used to reduce total debt....................................... -$ 0 C. Subtract certified amount spent from sales tax to
debt (enter zero if
-$ 0 D. Subtract amount paid from other resources ............................................................ -$ 0
Adjusted debt. Subtract B, C
A.
reduce
none)
E.
and D from
100.00%
99.39%
99.08%
rate..••.•••••..•...•..•..•....•....•.••.••.••••••.•..••.........•.....• 98.10%
collection
30Tex.Tax
"Tex.Tax
For additionalcopies,visit: comptroller.texas.gov/taxes/property-tax $ $ $ $
Form50-856 Amount/Rate
"Tex.Tax Code§ 26.042(a) "Tex.Tax Code§ 26.012(7) "Tex.Tax Code§ 26.012(10) and26.04(b)
Code§ 26.04(b)
Code§§ 26.04(h), (h-1) and (h-2)
$
0.0000 /$100
Page 291
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
SECTION 3: NNRTax Rate andVoter-ApprovalTax Rate Adjustments for Additional SalesTax to Reduce PropertyTaxes Not Applicable
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.
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.
S2. Estimatedsalestaxrevenue. Counties exclude any amountthatis orwillbespentfor economic developmentgrantsfromthe amount of estimated sales tax revenue. 33
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 -or-
Taxing units that adopted the sales tax before November 2021. Enter the sales tax revenue for the previousfour quarters. Do not multiplyby.95.
S3. 2022 total taxable value. Enter the amount from Line 21of the No-New-Revenue TaxRate Worksheet.
S4. Sales tax adjustment rate. Divide Line 52by Line 53 and multiply by $100.
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.
S6. 2022 NNR tax rate, adjusted for sales tax.
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.
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.
S8. 2022 voter-approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57.
SECTION 4:Voter-ApprovalTax RateAdjustment for Pollution Control Not
A taxing unit may raise its ratefor M&O funds used to payfor a facility, device or methodfor the control of air, water or landpollution.This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution controlrequirements.The 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 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§ 26.041(d)
"Tex.Tax Code§ 26.041(i)
"Tex.Tax Code§ 26.041(d)
"Tex.Tax Code§ 26.04(c)
"Tex.Tax Code§ 26.04(c)
"Tex.Tax Code§ 26.045(d)
38Tex.Tax Code§ 26.045(i)
2022TaxRateCalculationWorksheet-Taxing UnitsOtherThan School DistrictsorWater Districts Form 50-856 Line Voter-ApprovalTaxRateWorksheet Amount/Rate
Sales and UseTaxWorksheet
Line Additional
$ $ $ $ $ $ $ $ Amount/Rate 0 0 0 0.0000 /$100 0.0000 /$100 0.0000 /$100 0.0000 /$100 0.0000 /$100
Applicable
$ $ $ $ Amount/Rate
Page 292
Foradditionalcopies,visit: comptroller.texas.gov/taxes/property-tax
0 0 0.0000 /$100 0.0000 /$100
SECTION 5:Voter-Approval Tax Rate Adjustment for Unused Increment Rate
Theunusedincrementrateistherateequal tothedifferencebetween theadopted taxrateandvoter-approvaltaxratebeforetheunusedincrementratefor theprior threeyears. 39 In ayear whereataxingunitadoptsa rate byapplyinganyportionof theunusedincrementrate,theunusedincrementratefor thatyearwouldbezero.
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
Thissectionshouldonly becompletedbyataxingunitthat doesnot meetthedefinitionofaspecialtaxingunit.43
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.
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.
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.
67. 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
SECTION 6: De Minimis Rate
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. Divide $500,000 by Line 69and multiply by $100. s 0.0324,s,oo
71. 2022 debt rate. Enter the rate from Line 48of the Voter-Approval TaxRate Worksheet. s 0.0770,s,oo
72. De minimisrate. Add Lines 68, 70and 71. s 0.5964,s,oo
SECTION 7:Voter-Approval Tax Rate Adjustment for Emergency Revenue Rate
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
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.
39Tex.Tax Code§ 26.013(a)
"'Tex.Tax Code§ 26.013(c)
"Tex.Tax Code§§ 26.0501(a) and (c)
"Tex. Local Gov't Code§ 120.007(d), effective Jan. 1, 2023
"Tex.Tax Code§ 26.063(a)(1)
"Tex.Tax Code§ 26.012(8-a)
"Tex.Tax Code§ 26.063(a)(1)
"Tex.Tax Code§26.042(b)
"Tex.Tax Code§26.042(1)
2022Tax Rate CalculationWorksheet-Taxing UnitsOther Than School DistrictsorWater Districts Form50-856
Line Unused Increment RateWorksheet Amount/Rate
$ 0.00001s100
$ 0.0386,s,oo
$ 0.0000,s,oo
$
0.03861s100
Not Applicable
Foradditionalcopies,visit: comptroller.texas.gov/taxes/property-tax Page 293
Infuturetaxyears,thissectionwillalsoapplytoataxingunitinadisasterareathatadoptedataxrategreaterthanitsvoter-approvaltaxratewithoutholdinganelectioninthe prioryear.
Note:Thissectiondoesnotapplyifataxingunitiscontinuingtocalculateitsvoter-approvaltaxrateinthemannerprovidedforaspecialtaxingunitbecauseitisstillwithinthe disastercalculationtimeperioddetailedinTaxCodeSection26.042(a)becauseithasnotmettheconditionsinTaxCodeSection26.042(a)(1)or(2).
73.2021adoptedtaxrate. EntertherateinLine4ofthe No-New-Revenue TaxRate Worksheet. $ O.OOOO,s100
74.Adjusted2021voter-approvaltaxrate. Usethetaxingunit'sTaxRateCalculationWorksheetsfromtheprioryear(s)tocompletethisline.
Ifadisasteroccurredin2021andthetaxingunitcalculatedits2021voter-approvaltaxrateusingamultiplierof1.08onDisasterLine41(D41) ofthe2021worksheetduetoadisaster,enterthe2021voter-approvaltaxrateascalculatedusingamultiplierof1.035fromLine49.
-or-
Ifadisasteroccurredpriorto2021forwhichthetaxingunitcontinuedtocalculateitsvoter-approvaltaxrateusingamultiplierof1.08on O.OOOO,s100 DisasterLine41(D41)in2021,completetheseparate Adjusted Voter-Approval TaxRate for Taxing Units in DisasterArea Calculation Worksheet to $ recalculatethevoter-approvaltaxratethetaxingunitwouldhavecalculatedin2021ifithadgeneratedrevenuebasedonanadoptedtaxrate usingamultiplierof1.035intheyear(s)followingthedisaster. 48 Enterthefinaladjusted2021voter-approvaltaxratefromtheworksheet.
-or-
Ifthetaxingunitadoptedataxrateabovethe2021voter-approvaltaxratewithoutcalculatingadisastertaxrateorholdinganelectiondueto adisaster,norecalculationisnecessary.Enterthevoter-approvaltaxratefromtheprioryear'sworksheet.
75.Increasein2021taxrateduetodisaster. SubtractLine74fromLine73.
76.Adjusted2021taxablevalue. EntertheamountinLine14oftheNo-New-Revenue TaxRate Worksheet.
77. Emergencyrevenue. MultiplyLine75byLine76anddivideby$100.
78.Adjusted2022taxablevalue. EntertheamountinLine25ofthe No-New-Revenue TaxRate Worksheet. $ 0
79.Emergencyrevenuerate. DivideLine77byLine78andmultiplyby$100. 49 $ O.OOOO,s100
80.2022voter-approvaltaxrate,adjustedforemergencyrevenue. SubtractLine79fromoneofthefollowinglines(asapplicable):Line49, LineD49(disaster),Line50(counties),Line58(taxingunitswiththeadditionalsalestax),Line62(taxingunitswithpollutioncontrol)orLine67 (taxingunitswiththeunusedincrementrate). $ O.OOOO,s100
SECTION 8:TotalTax Rate
Indicatetheapplicabletotaltaxratesascalculatedabove.
Asapplicable,enterthe2022NNRtaxratefrom:Line26,Line27(counties),orLine56(adjustedforsalestax).lndicatethelinenumberused:---1§_
Asapplicable,enterthe2022voter-approvaltaxratefrom:Line49,LineD49(disaster),Line50(counties),Line58(adjustedforsalestax),Line62(adjustedforpollution control),Line67(adjustedforunusedincrement),orLine80(adjustedforemergencyrevenue). Indicatethelinenumberused:___fil_ Deminimisrate•..........................................................................................................................
Ifapplicable,enterthe2022deminimisratefromLine72.
SECTION 9:Taxing Unit Representative Name and Signature
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) Foradditionalcopies,visit:comptroller.texas.gov/taxes/property-tax Page 294
07-30-2022 Date
2022TaxRateCalculationWorksheet-TaxingUnitsOtherThanSchoolDistrictsorWaterDistrictsForm50-856
Line EmergencyRevenueRateWorksheet Amount/Rate
$ O.OOOO,s100
$
0
$ 0
No-new-revenuetaxrate................................................................................................................. $ 0.5594 /$100
Voter-approvaltaxrate................................................................................................................... $ 0·6196/$1oo
0.5964/$100
Enterthenameofthepersonpreparingthetaxrateasauthorizedbythegoverningbodyofthetaxingunit.Bysigningbelow,youcertifythatyouarethedesignatedofficeror employeeofthetaxingunitandhaveaccuratelycalculatedthetaxratesusingvaluesthatarethesameasthevaluesshowninthetaxingunit'scertifiedappraisalrollorcertified estimateoftaxablevalue,inaccordancewithrequirementsinTaxCode. 50 print._ here.. Billy White sign .._ here.,
BUDGET GLOSSARY
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.
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.
Accounts Payable (AP): A short-term (one year or less) liability reflecting amounts owed for goods and services received by the City.
Accounts Receivable (AR): An asset reflecting amounts due from other persons/organizations for goods and services furnished by the City.
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.
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.
Amortization: An accounting method that reduces the value of a loan or an intangible asset, over time.
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.
Appropriation: An authorization made by the City Council which permits the City to make expenditures and incur obligations.
Arbitrage: The reinvestment of the proceeds of tax-exempt securities in materially higher-yielding taxable securities.
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.
Asset: The resources and property of the City that can be used or applied to cover liabilities.
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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).
Available Cash: Unobligated cash and cash equivalents.
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.
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.
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.
Bonded Debt: The portion of indebtedness represented by outstanding (unpaid) bonds.
Bonds Issued: Bonds sold by the City.
Bonds Payable: The face value of bonds issued and unpaid.
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.
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.
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.
Capital Outlay: Expenditures resulting in the acquisition of or addition to the City's fixed assets.
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.
Cash: Currency on hand and demand deposits with banks or other financial institutions.
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Cash Basis: A basis of accounting in which transactions are recorded on when cash is received or disbursed.
Cash Equivalents: Short-term, highly liquid investments that are readily convertible to known amounts of cash.
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.
Component Unit: Legally separate organization for which the elected officials of the City are financially accountable.
Contingency: The appropriation of funds for future allocation in the event specified budget allocations are insufficient and additional funding is required.
Current Taxes: Taxes that are levied and due within the ensuing fiscal year.
De Minimis Rate: The rate that would generate an additional $500,000 in revenue for the M&O rate plus the current debt rate.
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.
Debt Service Requirements: The amount of money required to pay interest and principal for a specified period on outstanding debt.
Delinquent Taxes: Property taxes remaining unpaid after the due date. Delinquent taxes incur penalties and interest at rates specified by law.
Department: A functional group of the City with related activities aimed at accomplishing a major City service or program.
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.
Division: A grouping of related activities within a particular department. For example, Code Compliance is a division of the Police Department.
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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.
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.)
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.
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.
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.
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.
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.
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Goals: Department/division objectives intended to be accomplished or begun within the coming fiscal year.
Governmental Funds: Funds generally used to account for tax-supported activities. These include the General Fund, Debt Service Fund, and Capital Projects Funds.
Grant: Contributions or gifts of cash or other assets from another government to be used for a specific purpose, activity or facility.
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.
Interest and Sinking Fund: See Debt Service Fund.
Interfund Transfers: Amount transferred from one fund to another.
Intergovernmental Revenue: Revenues received from another governmental entity, such as county, state or federal governments.
Machinery & Equipment: Property that does not lose its identity when removed from its location and is not changed materially or consumed immediately by use.
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.
Mission: The basic purpose of a department/division - the reason for its existence.
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).
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.
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.
Operating Expenses: Proprietary fund expenses related directly to the Fund's primary activities.
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Operating Income: The excess of proprietary fund operating revenues over operating expenses.
Operating Revenues: Proprietary fund revenues directly related to the fund's primary activities. They consist primarily of user charges for goods and services.
Ordinance: A formal legislative enactment by the City Council.
Paying Agent: An entity responsible for paying of bond principal and interest on behalf of the City.
Principal: The face value of a bond, payable on stated dates of maturity.
Property Taxes: See Ad Valorem Taxes.
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).
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).
Reimbursements: Interfund transactions that constitute reimbursements to a fund for expenditures or expenses initially made from it, but that properly apply to another fund.
Resolution: A special or temporary order of the City Council. Requires less formality than an ordinance.
Retained Earnings: An equity account reflecting the accumulated earning of a proprietary fund.
Revenue Bonds: Bonds whose principal and interest are payable exclusively from earnings 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.
Special Revenue Fund: Accounts for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes.
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.
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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.
Taxes: Compulsory charges levied by a government to finance services performed for the common benefit.
Tax Levy: The resultant product when the tax rate per one hundred dollars is multiplied by the tax base.
Tax Rate: The amount of tax levied for each $100 of taxable value.
Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property.
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.
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.
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.
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.
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ACRONYMS
ACFR Annual Comprehensive Financial Report
AR Annual Report (audit)
ARPA American Rescue Plan Act
BACFS Belton Area Citizens for Seniors
BCWCID Bell County Water Control and Improvement District
BEDC Belton Economic Development Corporation
BISD Belton Independent School District
BRA Brazos River Authority
BS&W Baylor Scott and White
CHIPS Citizens Helping in Police Service
CIP Capital Improvements Program
CO Certificates of Obligation
CPA Certified Public Accountant
CTCOG Central Texas Council of Governments
CTWSC Central Texas Water Supply Corporation
DBBA Downtown Belton Business Alliance
DRWSC Dog Ridge Water Supply Corporation
EMS Emergency Medical Services
ETJ Extra-Territorial Jurisdiction
FB Fund Balance
FD Fire Department
FICA Federal Insurance Contribution Act (commonly referred to as Social Security)
FTA Failure to Appear
FTE Full-Time Equivalent
FY Fiscal Year
GAAP Generally Accepted Accounting Procedures
GASB Governmental Accounting Standards Board
GF General Fund
GFOA Government Finance Officers Association
GFOAT Government Finance Officers Association of Texas
GIS Geographic Information System
HOTDA Heart of Texas Defense Alliance
HVAC Heating, ventilation, and air conditioning
IT Information Technology
KTMPO Killen-Temple Metropolitan Planning Organization
LEOSE Law Enforcement Officer Standards and Education
M&O Maintenance and Operation
O&M Operations and Maintenance
P&R Parks and Recreation
PD Police Department
PH Public Hearing
PPFC Public Property Finance Corporation
PW Public Works
ROW Right of way
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TBD To Be Determined
TBWWTP Temple-Belton Wastewater Treatment Plant
TCEQ Texas Commission on Environmental Quality
TDFA Texas Dormitory Finance Authority
TDHCA Texas Department of Housing & Community Affairs
TIRZ Tax Increment Reinvestment Zone
TML Texas Municipal League
TMRS Texas Municipal Retirement System
TP&W Texas Parks & Wildlife
TxDOT Texas Department of Transportation
UMHB University of Mary Hardin-Baylor
USACE United States Army Core of Engineers
WS Water and Sewer
YAC Youth Advisory Commission
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Restoration Coming in FY 2024