Fiscal Year 23-24 Adopted Budget by lakejacksontx

CITY OF LAKE JACKSON Fiscal Year 2023-2024 Budget Cover Page This budget will raise more revenue from property taxes than last year’s budget by an amount of $252,506, which is a 4.43 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $45,780. The members of the governing body voted on the budget as follows: FOR: Jon “J.B.” Baker Matthew Broaddus Gerald Roznovsky Rhonda Seth Vinay Singhania

AGAINST: Chase Blanchard PRESENT and not voting: ABSENT:

Property Tax Rate Comparison Property Tax Rate: No-New-Revenue Tax Rate: No-New-Revenue Maintenance & Operations Tax Rate: Voter-Approval Tax Rate: Debt Rate:

2022-2023 $0.323121/100 $0.310459/100

2023-2024 $0.327173/100 $0.277211/100

$0.223572/100 $0.326457/100 $0.099549/100

$0.200663/100 $0.337422/100 $0.126510/100

Total debt obligation for CITY OF LAKE JACKSON secured by property taxes: $23,730,980

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FISCAL BUDGET 2023-2024

ADOPTED

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TABLE OF CONTENTS 5

TABLE OF CONTENTS $'237(' 75$160,77$/ /(77(5 ................................................................................11 5($'(5·6 *8,'( Budget Calendar ...................................................................................................... Financial Structure .................................................................................................... ',5(&7,9(6 32/,&,(6 Financial Policy .........................................................................................................32 Charter Directives ....................................................................................................38 675$7(*,& 3/$1...........................................................................................................41 0$1$*(5·6 0(66$*(................................................................................................49 25*$1,=$7,21$/ &+$57 ......................................................................................... %8'*(7 6800$5,(6 All Funds Summary ................................................................................................... 5HYHQXHV E\ &DWHJRU\ ............................................................................................ ([SHQGLWXUHV E\ &DWHJRU\ ..................................................................................... )XQG %DODQFH +LVWRU\ 3URMHFWLRQV ...................................................................... Fund Balance Analyses............................................................................................71 3HUVRQQHO 6XPPDU\ E\ 'HSDUWPHQW 6WDWXV .....................................................74 *HQHUDO )XQG 5HYHQXHV ([SHQGLWXUHV E\ &DWHJRU\ .....................................75 8WLOLW\ )XQG 5HYHQXHV ([SHQGLWXUHV E\ &DWHJRU\ ..........................................77 0$-25 5(9(18( 6285&(6 ......................................................................................79 *(1(5$/ )81' *HQHUDO )XQG %XGJHW 6XPPDU\ ............................................................................89 *HQHUDO )XQG 3URMHFWHG 5HYHQXHV ........................................................................ (VWLPDWHG $G 9DORUHP 7D[ &ROOHFWLRQV 'LVWULEXWLRQ .......................................92 *HQHUDO *RYHUQPHQW 6HUYLFHV 1RQ 'HSDUWPHQWDO .......................................................................................94 Administration ...............................................................................................95 Elections .......................................................................................................... Legal Services ...........................................................................................................97 Financial Services Finance ........................................................................................................ Municipal Court ......................................................................................... 3XEOLF 6DIHW\ Police............................................................................................................ Animal Control ........................................................................................... Fire ............................................................................................................... EMS .............................................................................................................. Engineering Services.............................................................................................

TABLE OF CONTENTS 3XEOLF :RUNV 6HUYLFHV Streets.......................................................................................................... 112 Drainage ..................................................................................................... 113 Code Enforcement/Inspections................................................................ 114 *DUDJH ....................................................................................................... 115 3DUNV 5HFUHDWLRQ 6HUYLFHV Parks ............................................................................................................ 118 5HFUHDWLRQ ................................................................................................... 119 Civic Center..................................................................................... ........... Miscellaneous Services Keep Lake Jackson Beautiful .................................................................. 122 /LEUDU\ ......................................................................................................... 123 Museum........................................................................................................ 124 Youth Advisory ........................................................................................... 125 Senior Activity ............................................................................................ *(1(5$/ '(%7 6(59,&( )81' ([SODQDWLRQ RI 'HEW 6HUYLFH )XQG ..................................................................... 128 5HYHQXH ([SHQGLWXUH 6XPPDU\ ...................................................................... 129 (VWLPDWHG 7D[ &ROOHFWLRQ 'LVWULEXWLRQ ............................................................ *HQHUDO 2EOLJDWLRQ %RQG 6FKHGXOH .................................................................. 131 Schedule of Bonds Outstanding ......................................................................... 132 'HEW 3ODQQLQJ DQG $GPLQLVWUDWLRQ ..................................................................... 134 UTILITY FUND Utility Fund Budget Summary.............................................................................. 139 8WLOLW\ )XQG 3URMHFWHG 5HYHQXH ........................................................................... Utility Fund Non Departmental .................................................................................... 141 Utility Administration................................................................................. 142 :DWHU .......................................................................................................... 143 :DVWHZDWHU ............................................................................................... 144 Sanitation .................................................................................................... 145 87,/,7< '(%7 6(59,&( )81' ([SODQDWLRQ RI 8WLOLW\ 'HEW 6HUYLFH )XQG ......................................................... 148 5HYHQXH ([SHQGLWXUH 6XPPDU\ ...................................................................... 149 8WLOLW\ 5HYHQXH 'HEW 6FKHGXOH ............................................................................ Schedule of Bonds Outstanding ......................................................................... 151 &$3,7$/ 352-(&7 )81'6 *HQHUDO 3URMHFWV )XQG .......................................................................................... 154 8WLOLW\ 3URMHFWV )XQG............................................................................................... 159 /RQJ 7HUP &DSLWDO 3URMHFWV.................................................................................. (&2120,& '(9(/230(17 )81'6 Economic Development Fund ............................................................................... 7

TABLE OF CONTENTS 5HYHQXH ([SHQGLWXUH 6XPPDU\ ...................................................................... Financial Plan ......................................................................................................... 6DOHV 7D[ +LVWRU\ ................................................................................................... (FRQRPLF 'HYHORSPHQW 'HEW 6HUYLFH )XQG....................................................... (FRQRPLF 'HYHORSPHQW 'HEW 6HUYLFH 6FKHGXOH ............................................... Schedule of Outstanding Economic Development Bonds ............................... *2/) &2856( )81' :LOGHUQHVV *ROI &RXUVH 2YHUYLHZ ................................................................... 172 %RQG 'HEW 6HUYLFH )XQG....................................................................................... 174 27+(5 )81'6 (TXLSPHQW 5HSODFHPHQW )XQG ............................................................................. Park Fund ................................................................................................................ Unemployment Insurance Fund............................................................................ 182 Special Events Fund............................................................................................... 183 *HQHUDO &RQWLQJHQF\ )XQG .................................................................................. 184 Utility Contingency Fund ...................................................................................... 185 Motel Occupancy Fund ........................................................................................ 3XEOLF (GXFDWLRQ DQG *RYHUQPHQW 3(* 3URJUDPPLQJ )XQG ..................... 188 Police Seizure Fund ............................................................................................... 189 08/7, <($5 )81'6 0XOWL <HDU )XQG 6XPPDU\ ................................................................................... 192 ,QIUDVWUXFWXUH ,PSURYHPHQW %RQG &RQVWUXFWLRQ )XQG............................ 195 'RZQWRZQ 5HYLWDOL]DWLRQ %RQG &RQVWUXFWLRQ )XQG ................................ (FRQRPLF ,QFHQWLYHV ,QIUDVWUXFWXUH %RQGV )XQG...................................... 197 ,QIUDVWUXFWXUH ,PSURYHPHQW %RQG &RQVWUXFWLRQ )XQG ................ 199 ,QIUDVWUXFWXUH ,PSURYHPHQW %RQG &RQVWUXFWLRQ )XQG............................ ,QIUDVWUXFWXUH ,PSURYHPHQW %RQG &RQVWUXFWLRQ )XQG............................ 3DUNV 5HFUHDWLRQ ,PSURYHPHQW %RQGV ................................................ :DWHU $QG 6HZHU %RQG &RQVWUXFWLRQ )XQG ........................................... :DWHU $QG 6HZHU %RQG &RQVWUXFWLRQ )XQG ........................................... :DWHU $QG 6HZHU %RQG &RQVWUXFWLRQ )XQG ........................................... :DWHU $QG 6HZHU %RQG &RQVWUXFWLRQ )XQG ........................................... 67$7,67,&$/ ,1)250$7,21 .................................................................................... 211 ADOPTED PAY PLAN.................................................................................................. 223 %8'*(7 */266$5< .................................................................................................. 233 %8'*(7 /,1( ,7(06................................................................................................... 242

GOVERNMENT FINANCE OFFICERS ASSOCIATION

Distinguished Budget Presentation Award PRESENTED TO

City of Lake Jackson Texas For the Fiscal Year Beginning

October 01, 2022

Executive Director

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TRANSMITTAL LETTER 11

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The Budget Process

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Conclusion

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Modesto Mundo City Manager

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READERS GUIDE

%8'*(7 6&+('8/( 2023 Budget Schedule December 17 January 4 January 4 January 11 February 1 February 8 February 13-16 March 1 March 27 March 6-9 April 14 April 26 April 27 April 28 May 8* May 12 May 15 May 15-19 May 22* May 22-June 23 May 30 June 5 June 12-16** June 26-30** June 27-30** July 3 July 5 July 17 July 15 July 22 July 26* August 7 August 8 August 11

August 21 September 5 September 18 October 1 *=Tentative

Goals/Visioning session- Modesto, Ron & Mayor CIP and Equipment Replacement worksheets distributed to Department Heads Distribute Goals, Objectives, & Performance Measures Budget Pages to Dept. Heads Goals/Visioning session with Directors w/ Ron Goals/Visioning session with Directors w/ Ron Strict Deadline - Goals, Accomplishments & Measures submitted by Dept. Heads Goals, Objectives, & Performance Measures Meetings by Department Strict Deadline - CIP worksheets due in Department folder Goals/Visioning Workshop with Directors and City Council w/ Ron CIP & ½ Cent Meetings by Department Goals, Objectives, & Performance Measures sent to Departments Present General and Utilities CIP at Staff Meeting Budget Kickoff. Distribute Worksheets to Department Heads Goals, Objectives, & Performance Measures received from Departments General & ½ Cent CIP Workshop Strict Deadline - Department Heads & Directors Submit Budget Request(s) Discuss Utilities CIP at Council Meeting Budget Hearings. Department Heads, Budget Staff - Department Heads Explain Requests General & ½ Cent CIP Workshop Budget Staff prepares Proposed Budget for Presentation to City Council Library Board Meeting to Approve Budget Regular Council Meeting- Discuss CIP Updates, Council sends ½ Cent Projects to LJDC Historical Museum Meeting to Approve Budget LJDC Meeting to Present ½ Cent Projects & Call Public Hearing on Projects 2nd LJDC Public Hearing for ½ Cent Projects over $500,000 Regular Council Meeting – Proposed Budget Delivered to City Council File Proposed Budget with City Secretary and LJ Library; Added to Website Regular Council Meeting - Discussion Item on Agenda for Proposed Budget Saturday Budget Workshop Saturday Budget Workshop #2 (If Necessary) Deadline to receive appraised roll from BCAD, calculate “no new revenue tax rate”, “no new revenue maintenance and operations tax rate”; and “voter-approval tax rate” Regular Council Meeting –Call public hearing on budget and tax rate for August 21 Publish notice of public hearing in newspaper and on website following SB2 requirements Post on city website: 1) The no-new-revenue tax rate and the voter-approval tax rate; 2) The estimate amount of interest and sales fund balances and estimate M&O or general fund balances remaining at the end of the current fiscal year that are not encumbered with or by corresponding existing debt obligations; and 3) A schedule of the city’s debt obligations. Regular Council Meeting. Public hearing on tax rate and budget. Can adopt budget and tax rate at this meeting Regular Council Meeting. First reading on Utility Rate Ordinance Regular Council Meeting. Second reading on Utility Rate Ordinance New Fiscal Year Begins **=Sometime within those dates

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OPERATING BUDGET CYCLE GOALS & VISIONING CITY COUNCIL ISSUE DEVELOPMENT NEW FISCAL YEAR REVENUE PROJECTIONS

PROPOSED BUDGET DEVELOPMENT PROPOSED BUDGET ANALYSIS/COMPILATION

CITY COUNCIL BUDGET STUDY PUBLIC HEARING BUDGET ADOPTION COMPILATION OF ADOPTED BUDGET BUDGET MAINTENANCE START OF NEW FISCAL YEAR

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STRATEGIC PLAN

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ENABLE GROWTH Promote quality growth following the established Master Plan.

Facilitate the Development of New Housing x

Support development of the Alden acreage

Work with developer to complete Service Plan for Northwood Phase 4 PID

Facilitate the Revitalization of Business Corridors x

Discuss and develop a zoning overlay district for the downtown area to allow for residential development

Develop a plan for revitalization of Plantation Drive area

Define the next phase of downtown redevelopment

Facilitate infill, Revitalization, and Redevelopment Throughout the City. x

Identify, assess, and make plans for areas of the city that need infrastructure improvements to enable growth

Foster a Thriving and Diverse Economy x

Establish strategies for businesses attraction, retention, and expansion of jobs

Renegotiate the Industrial Development Agreement (IDAs)

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ENHANCE COMMUNICATION Build relationships through communication, technology, and training.

Improve Communication to Community x

Build relationships with local builders & contractors through public education classes

Enhance overall communication between the city departments and citizens

Prepare and distribute a survey instrument to all citizens gauging satisfaction and needs of city services

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MAINTAIN INFRASTRUCTURE Maintain existing facilities and infrastructure at current high standards.

Upgrade and Maintain Infrastructure, Facilities & Equipment x

Reconstruction of Lift Station 1 and replacement of transmission lines to the WWTP

Identify sidewalk projects for TXDOT Transportation Alternatives Grant Program

Establish a street assessment program to determine priority for maintenance and upgrades

Establish a water and sewer utility assessment program to determine priority for maintenance and upgrades

Prepare a Mobility Master Plan – streets, hike, bike, trails

Establish a robust street maintenance program

Establish a Traffic Signal SOPs program to promote safe and efficient flow of traffic

Improve Drainage in Existing Neighborhoods and Watersheds x

Coordinate GLO MIT-MOD Grant project - Pine Ditch

Continue to pursue drainage enhancements and funding opportunities to reduce flooding impacts on life and property

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MAINTAIN INFRASTRUCTURE (cont.)

Maintain existing facilities and infrastructure at current high standards. 3C

Upgrade and Maintain Facilities x

Prepare for police facility expansion

Prepare for city hall expansion

Prepare for animal control facility expansion

Prepare for recycling facility.

Provide safe, well maintained and energy efficient facilities

Improve Drainage in Existing Neighborhoods and Watersheds x

Coordinate GLO MIT-MOD Grant project - Pine Ditch

Continue to pursue drainage enhancements and funding opportunities to reduce flooding impacts on life and property

Manage Long-Term Water Resources for the City

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MAINTAIN A WELL MANAGED CITY Promote a culture of innovation and service.

Hire and Retain Qualified Employees x

Solicit RFP for employee health insurance benefits

Implement compensation and pay plan study recommendations for market adjustment for all positions (5% in FY24, 4% in FY25, 3%in FY26)

Revise and create a comprehensive fee schedule

Provide Training Opportunities for Employees x

Budget and send 1-2 supervisors annually to the Leading, Education and Developing Program, an ICMA Leadership Assessment, or to the Manager Tools training program

Provide in-house training to improve manager skills in three areas: interviewing, evaluating employees, and goal setting Improve new employee orientation and onboarding process (beginning with Director-level)

Improve Areas of Operations x

Explore contracting GIS database of water distribution facilities

Review Sanitation Routes and Staffing Levels to improve efficiency and service

Earn accreditation from the Commission for Accreditation of Parks and Recreations Agencies (CAPRA)

Determine cost recovery of fees for sanitation service

Create a comprehensive fee schedule

Complete review of fee model for water and sewer services

Establish continuous improvement programs to ensure all departments operate at the highest level and are the best in Brazoria County

Expand the license plate reader program

Build a storm resilient community x

Identify programs and seek grants to build resiliency

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ENHANCE QUALITY OF LIFE Provide an excellent quality of life for all Lake Jackson citizens.

Enhance the Safety of Our Citizens x

Continue to install signal preemption systems for emergency vehicles (Opticom)

Implement the Creating Awareness and Responding to Emergencies Safely (CARES) program, based on the Brazoria County program.

Assess food establishment inspection program and adjust as needed. (Modesto to review this overall)

Provide Community with Affordable-Family Oriented Activities x

Assist outside groups or individuals in bringing special events and program offerings

Implement new events that engage the community

Expand Community Gathering Spaces x

Establish a Central Park

Work with TDECU on new community space downtown

Improve pedestrian connectivity x

Implement Parks Master Plan components

This page is intentionally left blank 48

MANAGER'S The Manager’s Message is submitted as part of the Proposed Budget on July 7, 2021. Later, the Adopted Budget Transmittal Letter is published in the opening pages of this document, and itemizes any changes to LETTER the Proposed Budget as approved by the City Council. The message outlines major issues facing the City QRZ DQG LQ WKH IXWXUH 7KLV VHFWLRQ DOVR SURYLGHV D JHQHUDO RYHUYLHZ RI WKLV &LW\¶V ¿QDQFLDO VWDWXV DV ZHOO DV a discussion of proposed revenues and expenditures. 49

&,7< 0$1$*(5 6 /(77(5 Honorable Mayor and City Council, I am pleased to present the fiscal year 2024 budget for the City of Lake Jackson. It has been prepared in conformance with the requirements of the City Charter, financial policies, and State law. This budget represents the expected revenues and planned expenditures for the City’s fiscal year from October 1, 2023, to September 30, 2024. Preparation of the annual budget is a significant effort by the city organization and one we take seriously as the budget document presents the City’s priorities for the upcoming year. While this budget gives the appearance of the final budget, it is not. Our City Charter requires that the City Manager submit a full and balanced, detailed budget proposal to you each year. The final adopted budget will be completed through your hard work and input from interested citizens.

Overview The budget sets service expectations, identifies capital projects and allocates necessary resources to accomplish Council’s priorities with the least impact possible on our citizens through taxes, fees, and utility rates. For FY 2024, the operating budget for all funds totals $5ϰ,ϭϭϯ,ϱϱϱ, which is a ϯ.8% increase from last year. The City’s Strategic Goals continue to guide decisions for our FY 2024 Budget priorities and our operations with a key emphasis on the following: Maintain a Well Managed City by Promoting a Culture of Innovation and Service Our staff are the City’s greatest asset, and our goal is to continue to attract and retain productive employees to provide programs and services to the Lake Jackson community. The proposed budget includes funding for a 3% across the board market increase, and continued funding of the City’s Pay for Performance plan. There are no new positions recommended in the proposed budget. Maintaining Infrastructure at High Standards The City will continue to maintain City assets at a high level and be proactive in providing needed repairs. Staff has proposed $6.5 million worth of capital projects for fiscal year 2024. The budget also includes $16.5 million in bond funded projects that were approved by voters in May 2021. Before we begin to look forward, let us look at what we accomplished.

&,7< 0$1$*(5 6 /(77(5 FY2023 Review The Mayor, City Council and staff worked diligently this past year to serve the community. This year will be highlighted with the completion of the largest phase of the downtown revitalization project. After completion, approximately 65% of downtown will have undergone reconstruction. The new design not only upgrades infrastructure but improves the walkability of downtown while adding parking. Despite cost increases due to inflation, many capital projects and initiatives were accomplished, including sustaining recycling operations; Dunbar water tower refurbishment; replacement of generators at key utility sites and Fire Station No. 1; installation of new natatorium dehumidification system, and updates to the police training room and court av systems. The highly anticipated new playground equipment for Pecan, Garland and Timbercreek and restrooms for Dunbar and Pee Wee fields will also be complete by summer’s end. Overall, FY2023 expenditures are estimated to be lower than budget appropriations. The projected General Fund expenditures are $23,703,275 which is $847,152 less than budgeted expenditures. Fuel cost, electricity and turnover make up the bulk of the savings. The projected FY2023 General Fund revenues are projected to be $25,605,353, which is $1,054,926 above the budgeted revenues. This increase is due to increased growth in industrial district revenues and expiring tax abatements. The General Fund is projected to end the year with a positive estimated cash balance of $1.9 million. The projected FY2023 Utility Fund revenues are estimated at $17,248,434, which is $581,000 more than budgeted revenues. The projected Utility Fund expenditures are estimated at $15,953,245, which is $713,921 below budget. The Utility Fund is projected to end the year with a positive estimated cash balance of $1.3 million.

&,7< 0$1$*(5 6 /(77(5 FY2024 Budget Summary Due to the increase in property valuations dictated by the mandate from the Texas State Comptroller’s Office, I have recommended a minimal tax revenue rate increase of $100,000 to cover salary increases. Fortunately, revenues from the industrial district continue to grow as several tax abatements ended this past year, resulting in an increase of $740,294. Sales tax growth has slowed down considerably and I’m proposing a 1% increase over FY 23 estimated revenues. As previously mentioned, the total operating budget for all funds is $5ϰ,ϭϭϯ,ϱϱϱ and is comprised of the general fund, utility fund, 4B ½ cent fund, capital projects funds, equipment replacement fund and other smaller funds. The FY2024 operating budget includes a balanced General fund budget of $25,705,900 with a recommended preliminary tax rate of .305606 cents. This preliminary rate will of course change once final values have been determined by the Appraisal District. The General fund is the largest of all funds and covers normal local government activities. FY2023 (ADOPTED)

FY2023 (PROJECTED)

DIFFERENCE

FY2024 (PROPOSED)

GF REVENUES GF EXPENDITURES

$24,550,427 24,550,427 $0

$25,605,353 23,703,275 $1,902,078

$1,054,926 847,152 $1,902,078

$25,705,900 25,705,900 $0

UF REVENUES UF EXPENDITURES

$16,667,166 16,667,166 $0

$17,248,434 15,953,245 $1,295,189

$581,268 713,921 $1,295,189

$17,546,300 17,546,300 $0

&,7< 0$1$*(5 6 /(77(5 Major budgetary highlights for all funds this coming year include: Revenues x Overall, General Fund revenue is expected to increase 0.39% from the 2023 project of $25.6 to $25.7 million. This increase is from the recommended tax rate. x At .305606 cents, the tax rate is proposed to decrease 1.75 cents. The recommended tax rate will raise $100,000 more than this current budget year. x The utility base rate is proposed to increase $1 per month and the per thousand-gallon rate proposed to increase 5.6%. The average customer will see an $2.65 month increase. x Industrial District Revenues have increased $740,294 due to expiring tax abatements. x The City’s sales tax remains the most significant source of revenue for the City, but growth has levelled off, thus I have budgeted a $7,000 decrease over last year’s budget based on a 1% growth of actual revenues. x

Interest rates have risen resulting in increased earnings of $267,000 for operations.

Expenditures x At $25,705,900, the general fund budget is $1,155,473 more than the adopted FY 2023 budget, a 4.7% increase or $100,000 more than projected FY23 revenues. x At $17,546,300 the utility operating budget is $829,134 more than the FY2023 budget. x The Brazosport Water Authority rate is increasing from $3.78 per thousand gallons to $4.07 per thousand gallons or $211,700 for a total cost of $2,971,100 per year. x The Seabreeze Landfill rate is increasing 8.9% or $9ϭ,ϯϮ0. x Significant savings in electricity and fuel totaling ($230,000) are budgeted. x

Windstorm insurance increases totaling $142,000 are budgeted.

Personnel x The proposed budget includes a 3% market adjustment to all positions (2% less than the Logic Compensation Group recommendation) and funding the pay-for-performance plan. Adjustments to the compensation plan total $1,330,700 for both operating funds. x Two and half vacant positions are unfunded until the new animal control facility is constructed, resulting in a savings of ($150,000). x

A 11.4% increase in medical premiums is included in the budget.

Debt x The proposed budget recommends selling the next issuance of bond funds in an amount of $16.5 million dollars. x Total property tax-supported outstanding debt for the City will be $ϯϵ,ϱϮ0,ϵϴ0 in FY 2024 and $0.115027 of the tax rate supports the debt service. x

Outstanding self-supporting debt totals $17,815,000 for water sewer infrastructure.

Fund Balance x The City’s general fund balance, or the City’s “savings,” remains healthy. At the close of FY 2022, the City’s general fund balance of $7,ϯϳϮ,ϯϭϬ provides 3.ϱ months of operating expenditure coverage and serves as a financial cushion for unexpected events.

&,7< 0$1$*(5 6 /(77(5 General Fund Revenue Highlights The City is fortunate to have a diverse revenue stream. The City’s primary general fund revenue sources include sales tax, property tax, industrial district revenue, utility franchise payments and a variety of other revenues that include permit fees, court fines and recreation user fees. Misc Revenue $3,682,645 14%

Property Tax $5,800,800 22%

Franchise Fees $1,730,645 7%

General Fund Revenue Industrial District $6,323,810 25%

Sales Tax $8,168,000 32%

Property Values The Brazoria County Appraisal District provides the City with a certified tax roll for all properties inside Lake Jackson’s city limits. This year appraisals saw a significant increase because of a state audit determining values were too low combined with a strong real estate market. The estimated taxable value for fiscal year 2024 equals $3,474,301,205 which equates to an increase of approximately $672 million or 24% from the previous year. Residential values make up 59% of taxable values. I anticipate a significant decrease in taxable values after appeals. Based on preliminary rolls, the average taxable value for a single-family home in Lake Jackson is $271,445, an increase of approximately $25,298 or 10.2% from the previous year.

appraised property values in billions property tax rate

appraisal values & TAX RATE

$4.0

$0.36

$3.5

$0.35

$3.0

$0.34

$2.5

$0.33

$2.0

$0.32

$1.5

$0.31

$1.0

$0.30

$0.5

$0.29

$0.0

$0.28

&,7< 0$1$*(5 6 /(77(5 Tax Rate By law, tax calculations from the Brazoria County Appraisal District are based on the most current appraised values. Under the Tax Code, the value must be certified by July 25th of each year. The proposed fiscal year 2024 budget decreases the City’s tax rate to $0.305606 down from $0.323121. The calculated voter-approval tax rate is $0.316185, with a no-new revenue tax rate of $0.302716. The proposed tax rate exceeds the no-new revenue rate by $0.002890, or 0.96%. Of the total tax rate, $0.185731 is dedicated to maintenance and operations, and $0.119875 is dedicated to debt service payments. The debt service portion of the tax rate is increasing 0.020626 because of the planned $16,500,000 issuance of General Obligation Bonds that were approved by the voters in the 2021 Bond Election. If adopted as proposed, the tax rate of $0.305606, the annual city tax paid on the average singlefamily home will be approximately $830, an increase of $34 over the previous year, which $7.83 of the increase is attributable to maintenance and operations.

Avg Home Value Tax Rate M&O Debt Service

FYY 23

FYY 24

Difference

$246,147 0.323121 $550.32 245.03 $795.35

$271,445 0.305606 $504.15 325.39 $829.54

$25,298 ($46.17) 80.36 $34.19

Houston-Galveston Region Property Tax Rates 0.75

0.72 0.71 0.71 0.62 0.62 0.60 0.59 0.57

0.53

0.50 0.49 0.49

0.44 0.43 0.42

0.39

0.36

0.32 0.32 0.31

Lake Jackson ranks sixty-six out of sixty-eight in tax rate when compared to cities with a population greater than 20,000.

&,7< 0$1$*(5 6 /(77(5 Other Major Revenues At $8,168,000, sales tax makes up the largest category of City revenues. FY2024 sales revenues are forecasted to increase 1% over this year’s projections but decrease overall after rebates to HEB and Brazos Mall. At $6,323,810 Industrial District revenues are increasing 13.26%. At $1,730,645, utility franchise payments for the use of our rights-of-way are expected to remain the same. Transfer fees from the Utility Fund will provide $950,000 to reimburse the General Fund for administrative expenses. This is $50,000 more than the FY 2023 budget. Recreation and Civic Center fees have still not returned to pre-pandemic levels. For FY 2024 staff forecast recreation fees will be $918,915 or $58,415 more than last year’s budget. Court fees are expected to provide $410,000 to the general fund. This is $50,000 less than the FY 2023 budget. Development permit fees are anticipated to increase $84,000 from last year’s budget. These fees can vary significantly from one year to the next depending on local construction activities. Based on monthly trends, staff projects fees at $305,800 for next year, which remains significantly lower than the $478,000 budgeted in FY 2020.

General Fund Expenditure Highlights The FY2024 budget proposes $25,705,900 in expenditures. Expenditures include costs for personnel, supplies, materials, equipment, utilities, professional and contracted services, and other items. Personnel costs represent the single largest category of expenditures at 66% of budget. At $10,797,490, and representing about 42% of the City’s overall budget, Public Safety is the single largest category of City expenditures. Overall, general fund expenditures are $1,155,473 more than the FY2023 budget. Our efforts to provide competitive pay have improved our ability to fill positions. This year we contracted with Logic Compensation Group to study our compensation plan. Their recommendation for this fiscal year was to adjust all salaries 5% to improve our competitiveness in the marketplace. To maintain the lowest possible tax increase to our citizens I have budgeted a 3% market adjustment along with our standard pay for performance plan. The total cost of the market adjustment and merit plan is $1,078,000 and is the largest increase to the general fund. Approximately 78% of the salary adjustments are allocated to Sworn Personnel and Non-Exempt positions. I have also unfunded two and half positions this fiscal year due to the delay in constructing the new Animal Control facility, resulting in savings of $150,000 next year.

&,7< 0$1$*(5 6 /(77(5 Noteworthy changes ($20,000 and above) included in the General Fund: Market 3% & Pay for Performance 2% - 4% Property Insurance Health & Dental Insurance Police Department Overtime LJEMS Contract Humane Shelter Salary Savings (2.5 positions unfunded) Fuel Electricity Summary Total TOTAL BUDGET INCREASE % of Budget Increase

$1,078,000 119,000 80,000 53,800 29,000 (150,000) (75,000) (73,000) $1,061,800 $ 1,155,473 92%

&,7< 0$1$*(5 6 /(77(5 Water & Wastewater The recommended rates for FY2024 primarily cover the increase in the Brazosport Water Authority rate which will increase twenty-nine cents to $4.07 per thousand gallons, debt service for last year’s $6 million debt issuance for repairs to the wastewater treatment plant and salary increases. The recommended rates do not cover the anticipated debt issuance for the replacement of lift station 1 and associated force main, this will be part of the FY 25 budget discussion. Early estimates indicate that the project may cost $13,000,000. BWA estimates their rates will increase fifteen cents per year for the next eight years to cover its share of expanding the Harris Reservoir. For FY2024 the impact of the reservoir expansion is $109,500. The annual cost of the expansion project to the City’s Utility Fund by FY31 will be $854,000 or $1.15 per 1,000 gallons. The average residential customer uses 5,000 gallons of water. For those residents, the total cost for water and sewer will increase $2.65 per month from $64.55 per month to $67.20 per month, based on a $0.30 increase in the per thousand-gallon rate for water and a $1 increase to the sewer base rate and $0.25 cent increase to the thousand-gallon rate for sewer treatment. New monthly base rates for residential & commercial customers as proposed:

Water Sewer Total Base Bill 2,000 Gals.

FY2023

FY2024

$15.50 15.75 $31.25

$15.50 16.75 $32.25

FY2024 O65 $9.30 10.05 $19.35

FY2024 Commercial $31.00 33.50 $64.50

Per thousand-gallon rates above the base bill as proposed: FY2023 $5.30 $5.95 $5.80 $5.80

Water 2,000 – 20,000 Water Over 20,000 Sewer 2,000 – 15,000 Sewer Greater than 15,000

FY2024 $5.60 $6.35 $6.05 $6.05

Increase $ $0.30 $0.40 $0.25 $0.25

Water & Sewer 5,000 gal Monthly Cost $100.00

$89.51

$90.00 $80.00 $67.20

$70.00 $60.00

$54.30

$50.00 $40.00 $30.00 $20.00 $10.00 $0.00

&,7< 0$1$*(5 6 /(77(5 Sanitation This year we hired NewGen Strategies to perform an in-depth cost of service study (COS) for sanitation. NewGen is close to completing their evaluation and will submit recommendations by the end of the summer. No increase is recommended for residential sanitation rates in the proposed budget. Though Seabreeze landfill fees will increase $91,320 this year, savings in operations such as wood grinding fees ($50,000), rate consultant ($49,000), GPS vehicle tracking ($59,000) and fuel ($28,250) will cover the increase in tipping fees and salaries adjustments. I have tentatively proposed a 5% increase in commercial sanitation rates so that they are in-line with other cities and the private sector until we receive recommendations from the COS study. Sanitation rates for residential customers as proposed: Garbage & Recycling Apt Garb & Recycling per unit White Goods per item Oversized Brush CY Oversized Bulky Trash CY Mulch Site Commercial

FY 2023 $25.00 25.00 40.00 30.00 30.00 20.00

FY 2024 $25.00 25.00 40.00 30.00 30.00 20.00

Increase $ $0 $0 $0 $0 $0 $0

Household Garbage & Recycling Monthly Bill - 2 wk pickup $45.00 $40.99 $40.00 $35.00 $30.00 $25.00 $25.00 $20.00 $16.12 $15.00 $10.00 $5.00 $0.00

&,7< 0$1$*(5 6 /(77(5 Noteworthy changes ($20,000 and above) included in the Utility Fund: Utility Debt Transfer Market 3% & Pay for Performance 2% - 4% BWA Harris Reservoir Expansion - 1st of 8-year annual increase, $0.15. Estimated annual cost FY31 to FY56: $854,100 BWA – increase $0.14 per 1,000 gallons for operations. Landfill Tipping Fees Admin Fee to General Fund for Water / WW Electricity

$338,453 252,700 109,500

Group Health Insurance Property Insurance EPA Required UCMR5 Testing Non-Fleet Equipment – GPS Tracking Wood Grinding Sanitation Consultant Fuel

30,700 23,700 22,000 (59,000) (50,000) (49,000) (37,100) Summary Total TOTAL BUDGET INCREASE % of Budget Increase

102,200 91,320 50,000 45,000

$870,473 $879,134 99%

4B Half-Cent Sales Tax / Economic Development Fund The 4B half-cent sales tax fund operates as a separate source of funding for the City. It shifts items out of the general budget and into the sales tax fund. This lessens the burden on the City's regular budget. In Lake Jackson, this fund was restricted by the voters to Park & Recreation expenditures and capital infrastructure that supports economic development. The fund annually transfers funds to assist Recreation Center operations, the Golf Course and maintain downtown landscaping. This year, April 2023, the City made its last debt payment for the Wilderness Golf Course. The voters originally approved this project to be paid by the property tax but the 4B half-cent fund was able to take on the debt allowing the general fund to tackle other needed projects over the past 20 years. The proposed budget recommends funding nine new capital projects with an estimated cost of $1,092,500.

&,7< 0$1$*(5 6 /(77(5 Capital Project Funds & Bond Funds These funds account for resources used for the construction of major capital items. Currently, there are two funds, one for general projects and one for utility projects. The City’s Capital Improvement Program (CIP) – included as part of the budget – provides detailed information about each fund and future projects that could be completed in the next three years. The dollars for these projects comes from positive budget variances in the General and Utility Funds transferred at year-end. With a proposed twenty-one projects totaling $5,423,710, along with the second phase of 2021 bond projects totaling $16,500,000, staff will continue to be busy. The engineering of Lift Station 1 is ongoing and early estimates for rebuilding the station and the force main that delivers 60% of the city’s waste to the wastewater plant is $13 million. This will require us to sell additional revenue bonds to pay for this project. Staff are planning the next steps for evaluating the current condition of the overall wastewater system to develop a fiveyear capital plan.

Equipment Replacement Fund The Equipment Replacement Fund is funded through annual department contributions based on the purchase price and estimated life of their equipment. In the Equipment Replacement Fund, I am recommending replacing $1,521,395 worth of computer equipment, vehicles, and mobile equipment.

American Relief Fund Through the American Rescue Plan Act, the federal government has allocated $6,744,733 million directly to our City. In August of 2021, the City received its first tranche of $3,372,366, of that amount $897,116.66 was transferred to the General Projects Fund and $884,341.78 transferred to the Utility Projects Fund, leaving an unallocated balance of $1,593,908.33. In September of 2022, we allocated $900,000 of the balance for a down payment to replace Fire Department Tower 1 truck and $230,000 to re-asphalt Southern Oaks Drive. In October of 2022, the City received its second tranche of $3,372,366. This leaves a remaining unallocated balance of $3,836,274. I am proposing to use these funds to reimburse existing operational and capital expenditures so these funds can then be allocated to the General or Utility Projects Funds for future projects.

&,7< 0$1$*(5 6 /(77(5 Conclusion This completes the highlights of the fiscal year 2024 budget. The proposed budget reflects our efforts to improve our overall service and uphold maintenance responsibilities that will enhance Lake Jackson’s reputation as a community to live, work and play for all. I would like to thank the department directors who have put much time and expertise into the development of the budget, especially Finance Director James Bryson, Assistant to the City Manager Milford John-Williams, Personnel Director Jose Sanchez, and Public Information Officer Lora-Marie Bernard. Their contributions to this document are significant. In addition, my special thanks go to all City employees who demonstrate through their actions and behavior their commitment to public service. I respectfully present the FY2024 Proposed Budget for your consideration and look forward to finalizing our plan of work to serve our citizens in the coming year.

Sincerely, S ce e y,

Modesto M desto Mundo Mo City Manager

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ORGANIZATIONAL CHART

Lake Jackson Citizens Municipal Court Judges

Boards & Commissions

City Attorney Lake Lake Jackson Jackson City City Council Council

City Manager

Public Information Officer

Assistant to City Manager

Assistant City Manager

Public Works Director

City Engineer

Fire Marshal

City Secretary Engineering

Police Chief

Parks & Rec

Personnel Director

Finance Director

Utilities

Planning & Development

Police

Election

Volunteer Fire Department

Fleet Management

* "

Parks

Human Resources

Accounting

Building Services

Humane

$ 6WUHHWV 'UDLQDJH

Utility Billing

Recreation

! "Management Records

Civic ' Center

Golf Course

) '

Computer Operations "

Municipal Court

Purchasing Agent '

$ %

" %

)

(

BUDGET SUMMARIES

$// )81'6 5(9(18(6 (;3(1',785(6 Millions

$8 $10 $12 $14 $16 $18 $20 $22 $24 $26 $28

General Operating Fund Gen Debt Serv Fund Utility Operating Fund Other Utility Funds General Project Fund Eco Dev Fund

Golf Course Funds Special Revenue Funds Revenues

Expenditures

$// )81'6 5(9(18(6 (;3(1',785(6 REVENUES

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATED 2022-23

ADOPTED 2023-24

$ 24,173,051

24,572,427

25,655,353

25,900,372

OTHER GENERAL FUNDS

2,969,806

2,414,610

2,485,149

2,504,320

GEN DEBT SERV FUND

6,547,092

2,855,631

4,197,327

GENERAL PROJECT FUND

1,640,065

81,734

60,000

UTILITY OPERATING FUND

19,622,132

17,248,634

17,942,720

OTHER UTILITY FUNDS

3,313,515

2,801,217

2,783,563

2,113,170

ECONOMIC DEVELOPMENT FUND

3,985,094

4,331,214

4,380,000

GOLF COURSE FUNDS

2,629,582

2,798,865

2,485,752

SPECIAL REVENUE FUNDS

627,989

562,218

582,678

608,024

INTERFUND TRANSFERS

(9,854,774)

(8,807,847)

(7,476,135)

(6,419,240)

GENERAL OPERATING FUND

TOTAL ALL FUNDS REVENUE

EXPENDITURES GENERAL OPERATING FUND

$ 55,653,552 $ 48,858,703 $ 51,346,686 $ ACTUAL 2021-22

BUDGET 2022-23

53,772,445

ESTIMATED 2022-23

ADOPTED 2023-24

$ 24,671,652 $ 25,862,427 $ 25,003,275 $

25,900,372

OTHER GENERAL FUNDS

1,249,056

2,352,400

2,350,001

1,783,595

GEN DEBT SERV FUND

6,421,227

2,816,631

4,147,327

GENERAL PROJECT FUND

1,075,656

1,776,072

1,849,000

1,775,000

UTILITY OPERATING FUND

18,204,135

17,867,166

15,953,245

17,942,720

OTHER UTILITY FUNDS

2,840,357

3,296,470

3,374,248

4,001,740

ECONOMIC DEVELOPMENT FUND

3,467,219

5,020,060

4,956,560

3,560,435

GOLF COURSE FUNDS

2,427,205

2,453,058

2,474,603

2,145,773

SPECIAL REVENUE FUNDS

628,289

633,329

601,995

577,645

INTERFUND TRANSFERS

(9,854,774)

(8,807,847)

(7,476,135)

(6,419,240)

TOTAL ALL FUNDS EXPENDITURES $ 51,130,022 $

53,269,766 $ 51,903,423 $

55,415,367

$// )81'6 5(9(18(6 %< &$7(*25< REVENUES

2021-22 ACTUAL

2022-23 BUDGET

2022-23 ESTIMATED

2023-24 ADOPTED

8,158,478 $

8,508,897 $

10,100,599

CITY SALES & USE TAX

11,739,782

12,278,200

12,220,500

12,348,000

MOTEL OCCUPANCY TAX

489,703

476,918

495,928

521,024

FRANCHISE FEES

1,497,229

1,530,645

1,595,645

INDUSTRIAL DISTRICT REVENUE

5,583,516

6,323,810

519,062

449,500

584,500

979,915

CHARGES FOR SERVICES

18,624,793

19,273,628

19,587,514

19,909,572

MUNICIPAL COURT FINES

482,232

479,000

437,750

431,000

INTERGOVERNMENTAL

71,528

57,000

100,000

INTEREST

426,700

199,430

1,064,439

890,250

8,060,529

460,400

762,403

572,630

55,653,552 $

49,297,134 $

51,616,386 $

53,772,445

PROPERTY TAX

LICENSES & PERMITS

MISCELLANEOUS

TOTAL REVENUES

$GRSWHG Revenues Ind. Dist. Revenue 12%

Property Tax 17% Franchise Fees 3%

Charges for Services 37%

Sales Tax 23% Other 6%

$// )81'6 (;3(1',785(6 %< &$7(*25< EXPENDITURES

2021-22 ACTUAL

2022-23 BUDGET

14,637,628 $

16,323,091 $

15,946,736 $

17,512,117

EMPLOYEE BENEFITS

3,998,139

5,544,500

5,461,198

5,825,500

OPERATING EXPENSES

19,127,361

17,186,442

17,466,324

17,873,853

DEBT SERVICE

9,829,590

6,325,661

6,403,439

7,599,582

CAPITAL PROJECTS

3,338,029

5,653,572

5,589,526

5,032,920

EQUIPMENT PURCHASES

1,279,275

2,236,500

2,186,200

1,571,395

52,210,022 $

53,269,766 $

53,053,423 $

55,415,367

SALARIES & WAGES

TOTAL EXPENDITURES

2022-23 ESTIMATED

Adopted Expenditures

Debt Service 14%

Capital Expenditure 12%

Salaries & Wages 32%

Employee Benefits 11%

Operating Expense 29%

2023-24 ADOPTED

)81' %$/$1&( +,6725< 352-(&7,216

Working Capital Balance Utility Fund

7,000 6,000

Thousands

5,000 4,000 3,000 2,000 1,000 0 2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

Fiscal Year Working capital balances are used for the proprietary funds because; for our City, working capital balances best represent the available resources with which to fund current expenditures. p

Fund Balance General Fund

9,000 8,000 7,000 Thousands

6,000 5,000 4,000 3,000 2,000 1,000 0 2012

2013

2014

2015

2016

2017

2018

2019

Fiscal Year

2020

2021

2022

2023

*(1(5$/ )81'6 %$/$1&( $1$/<6,6 GENERAL

FUND BALANCE 9-30-21

TRANSFERS TO CAPITAL TO GENERAL CAPITAL PROJECTS REVENUES FISCAL YEAR 2021 EXPENDITURES FISCAL YEAR 2021

GENERAL

EQUIPMENT

OPERATING

DEBT

CAPITAL

REPLACEMENT

FUND

SERVICE

PROJECTS

FUND

7,711,765

687,877

1,200,000 0 22,968,413 24,507,868

TO UTILITY PROJECTS

FUND BALANCE 9-30-22

GENERAL

7,372,310

3,738,700

8,642,130

1,400,000 6,547,092 6,421,228 $

813,741

251,400 1,776,072

2,588,895 850,727

3,614,028 $

10,380,298

TRANSFERS TO CAPITAL TO GENERAL PROJECTS TO UTILITY PROJECTS TO GOLF COURSE FUND

7,372,310

813,741

3,614,028

0 10,380,298

0 0

1,487,360 794,805

0 1,100,000 450,000 24,055,353

0 0 0 2,855,631

0 0 0 81,734

68,000

25,605,353

2,855,631

81,734

2,350,165

40,000 1,487,360 23,475,915

0 0 2,816,631

0 0 1,849,000

0 0 2,186,200

25,003,275

2,816,631

1,849,000

2,186,200

7,974,388

852,741

1,846,762

10,544,263

0 0

7,974,388

852,741

1,846,762

10,544,263

0 0

1,487,570 795,000

1,150,000 450,000 0 24,300,372

0 0 0 4,197,327

0 0 0 60,000

0 0 0 70,000

25,900,372

4,197,327

60,000

2,352,570

40,000 0 1,487,570 24,372,802

0 0 0 4,147,327

0 0 0 1,775,000

0 0 0 1,571,395

25,900,372

4,147,327

1,775,000

1,571,395

TO GENERAL CONTINGENCY FUND BALANCE AFTER CAPITAL TRANSFERS FISCAL 2023 PROJECTED REVENUES TRANSFERS IN FROM GENERAL OPERATING FROM UTILITY OPERATING ADMINISTRATIVE TRANSFERS FROM GENERAL CONTINGENCY FROM UTILITY FUND FROM ECONOMIC DEVL. FUND ALL OTHER REVENUE

FISCAL 2023 PROJECTED EXPENDITURES TRANSFERS OUT TO SPECIAL EVENTS FUND TO EQUIPMENT REPLACEMENT ALL OTHER EXPENDITURES

PROJECTED FUND BALANCE 9-30-23 PROJECTED TRANSFERS TO CAPITAL TO GENERAL CAPITAL PROJECTS TO PARKS FUND FUND BALANCE AFTER CAPITAL TRANSFERS 2023 BUDGETED REVENUES TRANSFERS IN FROM GENERAL OPERATING FROM UTILITY OPERATING ADMINISTRATIVE TRANSFERS FROM UTILITY FUND FROM ECONOMIC DEVL. FUND FROM GENERAL CONTINGENCY ALL OTHER REVENUE

BUDGETED EXPENDITURES TRANSFERS OUT TO SPECIAL EVENTS FUND TO CAPITAL PROJECTS TO EQUIPMENT REPLACEMENT ALL OTHER EXPENDITURES

BUDGETED FUND BALANCE 9-30-24

TARGET FUND BALANCE Low 25% of Operating Budget High 33% of Operating Budget

7,974,388 RANGE

$ $

902,741

131,762 $

500,000 $

6,475,093 8,547,123

11,325,438

UTILITY FUNDS BALANCE ANALYSIS FUND BALANCE 9-30-21

UTILITY

OPERATING

DEBT

PROJECTS

FUND

SERVICE

FUND

4,910,038

2,174,314

4,255,022

TRANSFERS TO CAPITAL UTILITY CAPITAL PROJECTS FROM GENERAL FUND FUND BALANCE AFTER CAPITAL TRANSFERS

4,910,038

REVENUES INCLUDING TRANSFERS

17,375,965

1,655,958

1,820,579

EXPENDITURES INCLUDING TRANSFERS

16,427,776

1,646,520

1,252,750

5,858,227

2,183,752

4,822,851

FUND BALANCE 9-30-22

4,255,022

TRANSFERS TO CAPITAL GENERAL PROJECTS FUND

UTILITY CAPITAL PROJECTS

(1,200,000)

1,200,000

4,658,227

2,183,752

6,022,851

1,411,470

17,248,634

47,650

117,255

17,248,634

1,459,120

117,255

1,411,470 0 100,000 794,805 13,646,970

1,489,248

1,885,000

15,953,245

1,489,248

1,885,000

5,953,616

2,153,624

4,255,106

5,953,616

0 2,153,624

4,255,106

1,936,670

17,942,720

49,000

120,000

17,942,720

1,985,670

120,000

1,936,670 0 795,000 15,211,050

1,934,320

2,067,420

17,942,720

1,934,320

2,067,420

FUND BALANCE AFTER CAPITAL TRANSFERS 2023 PROJECTED REVENUES TRANSFERS IN FROM UTILITY OPERATING FROM GENERAL FUND ALL OTHER REVENUE

2023 PROJECTED EXPENDITURES TRANSFERS OUT ADMINISTRATIVE TRANSFER TO GENERAL FUND TO UTILITY DEBT SERVICE TO UTILITY CONTINGENCY TO UTILITY CAPITAL PROJECTS TO EQUIPMENT REPLACEMENT ALL OTHER EXPENDITURES

PROJECTED FUND BALANCE 9-30-23 PROJECTED TRANSFERS TO CAPITAL TO UTILITY CAPITAL PROJECTS FUND BALANCE AFTER CAPITAL TRANSFERS 2023 BUDGETED REVENUES TRANSFERS IN FROM UTILITY OPERATING FROM ECONOMIC DEVL. FUND ALL OTHER REVENUE

2024 BUDGETED EXPENDITURES TRANSFERS OUT ADMINISTRATIVE TRANSFER TO GENERAL FUND TO UTILITY DEBT SERVICE TO UTILITY CAPITAL PROJECTS TO EQUIPMENT REPLACEMENT ALL OTHER EXPENDITURES

BUDGETED FUND BALANCE 9-30-24`

TARGET FUND BALANCE Low 25% of Operating Budget High 33% of Operating Budget

$ $

5,953,616

2,204,974

2,307,686

RANGE

2,139,297

500,000

4,485,680 5,921,098

27+(5 )81'6 %$/$1&( $1$/<6,6

FUND BALANCE 9-30-22

ECONOMIC

MOTEL

DEVELOPMENT

OCCUPANCY

PARK

FUND

4,022,033

89,299

100,278

PROJECTED REVENUES TRANSFERS IN FROM ECONOMIC DEVL. FUND FROM GENERAL FUND ALL OTHER REVENUE

0 0 4,331,214

0 0 497,428

0 0 269,700

4,331,214

497,428

269,700

0 382,500 500,000 450,000 3,624,060

60,000 0 0 0 427,559

0 0 0 0 23,613

4,956,560

487,559

23,613

3,396,687

99,168

346,365

0 4,380,000

0 522,774

0 2,000

4,380,000

522,774

2,000

0 0 500,000 450,000 2,610,435

60,000 0

0 0

0 447,645

0 77,000

3,560,435

507,645

77,000

PROJECTED EXPENDITURES TRANSFERS OUT TO SPECIAL EVENTS FUND TO GOLF COURSE DEBT SERVICE TO GOLF COURSE OPERATING TO GENERAL FUND ALL OTHER EXPENDITURES

FUND BALANCE 9-30-23 BUDGETED REVENUES TRANSFERS IN FROM ECONOMIC DEVL. FUND ALL OTHER REVENUE

BUDGETED EXPENDITURES TRANSFERS OUT TO SPECIAL EVENTS TO GOLF COURSE DEBT SERVICE TO GOLF COURSE OPERATING TO GENERAL FUND ALL OTHER EXPENDITURES

BUDGETED FUND BALANCE 9-30-24

4,216,253

114,297

271,365

3(56211(/ 6800$5< %< '(3$570(17 2019-20 FT

2020-21 FT

2021-22 FT

2022-23 FT

2023-24 FT

PARKS RECREATION GARAGE LIBRARY CIVIC CENTER TOTAL GENERAL FUND

12.50 11.00 4.00 1.00 65.00 2.00 3.00 4.00 6.83 14.83 7.50 13.50 16.50 9.50 0.50 5.00 176.66

12.50 11.00 4.00 1.00 65.00 2.00 3.00 4.00 6.83 14.83 7.50 13.50 16.50 9.00 0.50 5.00 176.16

12.50 11.00 4.00 1.50 65.00 2.00 6.50 4.00 6.83 14.83 7.50 13.50 16.50 9.00 0.50 5.00 180.16

UTILITY FUND

2019-20 FT

2020-21 FT

2021-22 FT

2020-22 FT

UTILITY ADMINISTRATION WATER PRODUCTION WASTEWATER COLLECTION SANITATION TOTAL UTILITY FUND

8.00 12.00 20.50 25.34 65.84

9.00 11.00 20.50 25.34 65.84

8.00 11.00 20.50 27.34 66.84

TOTAL ALL FUNDS COMBINED

242.50

242.00

243.00

247.00

GENERAL FUND ADMINISTRATION FINANCE MUNICIPAL COURT LEGAL POLICE FIRE ANIMAL CONTROL1 ENGINEERING STREET DRAINAGE BUILDING/CODE ENFORCEMENT

- Includes 2.5 unfunded FT for 2023-24

*(1(5$/ )81' 5(9(18(6 %< &$7(*25< REVENUE

2021-22 ACTUAL

2022-23 BUDGET

2022-23 ESTIMATED

2023-24 ADOPTED

5,384,188 $

5,700,766 $

5,953,272

Sales Tax

7,771,049

8,175,000

8,083,000

8,168,000

Other Taxes

274,089

160,000

153,600

Franchise Fees

1,497,229

1,730,645

Industrial District Revenue

5,583,516

6,323,810

Licenses and Permits

409,046

339,500

370,688

311,930

Civic Center / Jasmine Hall Fees

289,583

252,000

278,115

283,115

Recreation Fees

603,211

608,500

623,800

635,800

Fines and Court Fees

502,429

460,000

410,000

431,000

5,408

54,000

95,000

3,500

12,000

3,500

1,100,000

1,150,000

Interest and Other

241,987

5,000

273,929

210,700

Transfer from Econ. Devl. Fund

400,000

450,000

24,061,735 $

24,572,427 $

25,605,353 $

25,900,372

Property Tax

Intergovernmental Grants Utility Administrative Fee

Total General Fund

FRANCHISE FEES 7% PERMITS & OTHER 7%

INDUSTRIAL DIST REV 24%

FINES & COURT FEES 2% OTHER TRANSFERS 2%

SALES TAX 31%

PROPERTY TAX 23%

UTILITY ADMIN TRANS 4%

*(1(5$/ )81' (;3(1',785(6 %< &$7(*25< EXPENDITURES SALARIES & WAGES

2021-2022 ACTUAL

2022-2023 BUDGET

2022-2023 ESTIMATED

2023-2024 ADOPTED

$ 10,733,865 $ 12,482,723 $ 12,707,600 $ 12,764,000

EMPLOYEE BENEFITS

3,411,327

3,642,700

4,366,500

4,378,800

OPERATING EXPENSES

6,851,222

6,827,979

6,355,289

7,132,002

170,600

69,700

46,526

98,000

2,110,854

1,487,325

1,487,360

1,487,570

30,000

40,000

CAPITAL OUTLAY INTERFUND TRANSFERS: EQUIPMENT REPLACEMENT SPECIAL EVENTS FUND

Total General Fund

AUTHORIZED PERSONNEL

$ 23,307,868 $ 24,550,427 $ 25,003,275 $ 25,900,372

FISCAL 2020-2021

FISCAL 2021-2022

FISCAL 2022-2023

FISCAL 2023-2024

SERVICE / MAINTENANCE

44.00

44.50

OFFICE / CLERICAL

20.00

TECHNICAL

31.00

SWORN PERSONNEL

43.00

46.50

PROFESSIONAL

11.00

MANAGEMENT / SUPERVISION

27.16

TOTAL FT EMPLOYEES

176.16

180.16

SPECIAL AGREEMENT

2.00

TEMPORARY / SEASONAL

23.34

20.41

21.91

Total General Fund Personnel

201.50

198.57

204.07

87,/,7< )81'6 5(9(18(6 %< &$7(*25< REVENUE Plumbing Permits

2021-22

2022-23

2023-24

ACTUAL

BUDGET

ESTIMATED

ADOPTED

27,395 $

20,000 $

28,000 $

28,000

Tap Fees

16,275

13,000

30,000

16,000

Administrative Fees

227,152

200,000

225,000

Water Fees (net of Sr,discount)

5,458,865

5,506,517

5,688,517

5,792,000

Sewer Fees

5,506,181

5,611,579

5,761,597

5,895,000

Sanitation Fees

4,622,153

5,242,420

5,319,120

5,654,320

Miscellaneous

3,737,679

70,400

46,400

146,400

26,432

3,250

150,000

186,000

19,622,132 $

16,667,166 $

17,248,634 $

17,942,720

Interest

Total Utility Revenue

SEWER FEES 34%

OTHER 2%

SANITATION FEES 31%

WATER SALES 33%

87,/,7< )81' (;3(1',785(6 %< &$7(*25< EXPENDITURES

SALARIES & WAGES EMPLOYEE BENEFITS OPERATING EXPENSES CAPITAL OUTLAY

2021-2022 ACTUAL

2022-2023 BUDGET

2022-2023 ESTIMATED

2023-2024 ADOPTED

2,919,656 $ 634,335 10,642,389 0

3,395,000 1,355,000 8,324,144 100,000

3,362,698 $ 1,145,777 6,838,495 100,000

3,687,800 1,426,700 8,946,550 0

300,000 600,000 200,000

300,000 650,000 200,000

687,755 720,000 1,500,000

794,805 1,200,000 1,598,217

794,805 1,200,000 1,411,470

795,000 0 1,936,670

INTERFUND TRANSFERS: GENERAL FUND ADMIN FEE - SANITATION ADMIN FEE - WATER W/WATER FRANCHISE FEE EQUIPMENT REPLACEMENT UTILITY PROJECTS UTILITY DEBT SERVICE

Total Utility Fund

AUTHORIZED PERSONNEL

$ 18,204,135 $ 17,867,166 $ 15,953,245 $ 17,942,720

FISCAL

2020-2021

2021-2022

2022-2023

2023-2024

MANAGEMENT / SUPERVISION

43.00 5.00 10.00 0.00 7.84

44.00 5.00 10.00 0.00 7.84

TEMP / SEASONAL

0.00

Total Utility Fund Personnel

65.84

66.84

SERVICE / MAINTENANCE OFFICE / CLERICAL TECHNICAL PROFESSIONAL

MAJOR REVENUE SOURCES 79

0$-25 5(9(18( 6285&(6 3523(57< 7$; FY 2023-24 General Fund Budget $ 5,953,272 Debt Service Fund Budget 4,147,327 Total Property Taxes $10,100,599 3URSHUW\ WD[HV DG YDORUHP DWWDFK DV DQ HQIRUFHDEOH OLHQ RQ SURSHUW\ DV RI HDFK -DQXDU\ VW 7KH FLW\·V SURSHUW\ WD[ LV OHYLHG HDFK 2FWREHU VW RQ WKH DVVHVVHG YDOXH OLVWHG DV RI -DQXDU\ VW IRU DOO UHDO DQG EXVLQHVV SHUVRQDO SURSHUW\ ORFDWHG LQ WKH &LW\ $VVHVVHG YDOXHV DUH HVWDEOLVKHG E\ WKH &HQWUDO $SSUDLVDO 'LVWULFW RI %UD]RULD &RXQW\ DW RI WKH HVWLPDWHG PDUNHW YDOXH DQG FHUWLÀHG E\ WKH $SSUDLVDO 5HYLHZ %RDUG 3XUVXDQW WR VWDWH ODZ LQGLYLGXDO UHVLGHQWLDO YDOXHV FDQQRW LQFUHDVH PRUH WKDQ DQQXDOO\ 7KH &LW\ VHWV D WD[ UDWH RQ WKH EDVLV RI FHQWV SHU RI YDOXDWLRQ 7KH WD[ UDWH LV FRPSULVHG RI WZR FRPSRQHQWV²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ÀFLHQW WR SD\ WKH SULQFLSDO DQG LQWHUHVW GXH RQ JHQHUDO REOLJDWLRQ ERQGV 7KH LVVXDQFH RI DOO *HQHUDO 2EOLJDWLRQ %RQGV DUH DSSURYHG E\ WKH YRWHUV $OO FLWL]HQV DUH PDGH DZDUH RI WKH SURMHFWHG LQFUHDVH LQ WKH WD[ UDWH JHQHUDWHG E\ WKH LVVXDQFH RI ERQGV $OWKRXJK WKHUH LV QR VWDWXWRU\ GHEW OLPLW IRU VPDOO PXQLFLSDOLWLHV WUXWK LQ WD[DWLRQ FULWHULRQ GRHV VSHFLI\ D PD[LPXP WD[ UDWH WKDW D FLW\ PD\ DVVHVV 'HEW VHUYLFH UHTXLUHPHQWV PXVW EH PHW ÀUVW IROORZHG E\ RSHUDWLRQ DQG PDLQWHQDQFH 7KH SURSHUW\ WD[ UDWH WR PHHW WKHVH QHHGV FDQQRW H[FHHG SHU RI DVVHVVHG YDOXDWLRQ. Property Tax Agreements affecting the General Fund: $GGLWLRQDOO\ WKH 6WDWH RI 7H[DV DOORZV FLWLHV WR HQWHU LQWR LQFHQWLYH DJUHHPHQWV IRU FRPSDQLHV WR ORFDWH WR WKH &LW\ DQG UHSRUW SURSRHUW\ WD[ FROOHFWLRQV IURP WKH &LW\ IRU ORFDO FROOHFWLRQV ,Q UHWXUQ WKH &LW\ JUDQWV D SRUWLRQ RI WKH FROOHFWLRQV WR WKH FRPSDQ\ LQ WKH IRUP RI DQ LQFHQWLYH SD\PHQW 7KH &LW\ FXUUHQWO\ KDV WZR LQFHQWLYH DJUHHPHQWV LQ SODFH DQG WKH &LW\·V QHW UHFHLSWV IURP FRPSDQLHV XQGHU WKHVH DJUHHPHQWV DUH HVWLPDWHG WR EH LQ ÀVFDO \HDU Ad Valorem Tax Revenues

2020 $5,401,992

2021 $5,465,293

2022

2023 Proj.

2024 Budget

General Fund

2019 $5,208,352

$5,384,187

$5,700,766

$5, ,

Debt Service Fund

2,446,243

2,766,535

2,730,992

2,739,215

2,808,131

4,147,327

Total

$7,654,595

$8,168,527

$8,196,285

$8,123,402

$8,508,897

$ , ,

Fiscal Year

0$-25 5(9(18( 6285&(6 6$/(6 7$; FY 2023-24

General Fund Budget Economic Development Fund Budget Total Sales Tax Revenue

$ 8,168,000 4,180,000 $12,348,000

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General Fund

2019 $6,833,831

Sales Tax Revenues 2020 2021 2022 $6,797,225 $7,491,964 $7,771,049

2023 Proj. $8,083,000

2024 Budget $8,168,000

Econ. Devlp Fund

3,451,000

3,398,613

3,745,982

4,137,500

4,180,000

Total

$10,284,831

$10,195,838

$11,237,946 $11,739,782 $12,220,500

$12,348,000

Fiscal Year

3,968,733

0$-25 5(9(18( 6285&(6 )5$1&+,6( )((6 General Fund Budget PEG Fund Budget Total Franchise Fee Revenues

FY 2023-24 $ 1,730,645 65,250 $1,795,895

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,1'8675,$/ ',675,&7 General Fund Budget

FY 2023-24 $ 6,323,810

:LWK WKH &LWLHV RI &OXWH DQG )UHHSRUW /DNH -DFNVRQ HQWHUHG LQWR DQ LQGXVWULDO GLVWULFW FRQWUDFW ZLWK 'RZ &KHPLFDO &RPSDQ\ %$6) &RUSRUDWLRQ DQG WKH %URFN ,QWHUHVWV 7KH FRQWUDFW FDOOV IRU LQGXVWU\ WR PDNH SD\PHQWV WR WKH &LWLHV LQ OLHX RI EHLQJ DQQH[HG DQG SD\LQJ WKH IXOO WD[ UDWH ,Q H[FKDQJH WKLV UHOLHYHV WKH &LWLHV IURP KDYLQJ WR SURYLGH IXOO &LW\ VHUYLFHV VXFK DV SROLFH DQG ÀUH WR WKH LQGXVWULDO FRPSOH[ 7KH LQGXVWULDO GLVWULFW FRQWUDFW ZDV UHQHJRWLDWHG LQ 'HFHPEHU DQG HQGV December, 2026. Starting in ÀVFDO \HDU WKH SD\PHQWV ZHUH FDOFXODWHG LQ DFFRUGDQFH ZLWK WKH DSSOLFDWLRQ RI D SHUFHQWDJH 82

0$-25 5(9(18( 6285&(6 JURZWK IDFWRU EDVHG RQ WKH &RQVXPHU 3ULFH ,QGH[ ² $OO 8UEDQ FRQVXPHUV ´&3, 8µ RU RQ D YDOXH EDVHG IRU PXOD ZKLFKHYHU LV JUHDWHU

23(5$7,1* 75$16)(56 FY 2023-24

General Fund Budget

$1,400,000

7KH &LW\·V ZDWHU ZDVWHZDWHU DQG VDQLWDWLRQ RSHUDWLRQV DQQXDOO\ UHLPEXUVH WKH *HQHUDO )XQG IRU DGPLQLVWUDWLYH VHUYLFHV SURYLGHG GXULQJ WKH \HDU 7KHVH LQFOXGH JHQHUDO DGPLQLVWUDWLRQ FRPSXWHU VHUYLFHV SHUVRQQHO VHUYLFHV SXUFKDVLQJ VHUYLFHV HQJLQHHULQJ VHUYLFHV DQG WKH OLNH 7KHVH WUDQVIHUV LQVXUH WKDW WKH 8WLOLW\ )XQG LV VHOI VXSSRUWLQJ DQG VHOI VXIÀFLHQW 7KH WRWDO RI WKH WUDQVIHUV IURP WKH 8WLOLW\ )XQG HTXDWH WR 7KH *HQHUDO )XQG DOVR UHFHLYHV D WUDQVIHU IURP WKH ó RSWLRQDO VDOHV WD[ (FRQRPLF 'HYHORSPHQW )XQG WR KHOS RIIVHW WKH RSHUDWLQJ FRVWV RI WKH 5HFUHDWLRQ &HQWHU

&2857 ),1(6 FY 2023-24

General Fund Budget

$ 431,000

&RXUW ÀQH UHYHQXHV ÁXFWXDWH LQ UHODWLRQ WR WKH QXPEHU RI FLWDWLRQV LVVXHG DQG WKH DPRXQW RI FRXUW ÀQHV FROOHFWHG

5(&5($7,21 )((6 FY 2023-24

General Fund Budget

$ 635,800

2YHU RI WKH UHFUHDWLRQ UHYHQXHV DUH FRPSULVHG RI DGPLVVLRQV DQG PHPEHUVKLSV 7KH RWKHU RI UHF UHDWLRQ UHYHQXHV DUH SULPDULO\ FRPSULVHG RI IHHV FROOHFWHG IURP WKH \RXWK DQG DGXOW SURJUDPV DV ZHOO DV WKH UHQWDO RI IDFLOLWLHV 0HPEHUVKLS UHYHQXH LV FRQWLQJHQW XSRQ WKH QXPEHU RI PHPEHUVKLSV DQG DGPLVVLRQ UHYHQXH LV FRQWLQJHQW RQ WKH QXPEHU RI WLPHV QRQ PHPEHUV XWLOL]H WKH 5HFUHDWLRQ &HQWHU

0$-25 5(9(18( 6285&(6 CIVIC CENTER REVENUE FY 2023-24

General Fund Budget

$ 283,115

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/,&(16(6 3(50,76 General Fund Budget Utility Fund Budget Total Permits

FY 2023-24 $ 526,500 28,000 $ 554,500

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:$7(5 )((6 Utility Fund Budget

FY 2023-24 $ 5,905,000

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

0$-25 5(9(18( 6285&(6 6(:(5 )((6 Utility Fund Budget

FY 2023-24 $ 5,895,000

7KLV UDWH LV EDVHG RQ FRYHULQJ WKH FRVW RI PDLQWDLQLQJ WKH FLW\·V ZDVWHZDWHU FROOHFWLRQ DQG WUHDWPHQW V\VWHP ZKLFK LQFOXGHV OLIW VWDWLRQV D PLOOLRQ JDOORQV SHU GD\ :DVWHZDWHU 7UHDWPHQW 3ODQW DV ZHOO DV DQ\ GHEW VHUYLFH DQG DGPLQLVWUDWLRQ FRVWV DOORFDWHG WR WKH ZDVWHZDWHU V\VWHP 6$1,7$7,21 )((6 FY 2023-24

Utility Fund Budget

$ 5,393,900

7KHVH IHHV DUH VHW EDVHG RQ FRYHULQJ WKH FRVW RI SURYLGLQJ UHVLGHQWLDO FXVWRPHUV WZLFH ZHHNO\ JDUEDJH FROOHFWLRQ RQFH ZHHNO\ FR PLQJOHG UHF\FODEOH FROOHFWLRQ DQG WZLFH PRQWKO\ KHDY\ WUDVK FROOHFWLRQ +HDY\ WUDVK FROOHFWLRQ includes appliances and furniture. &RPPHUFLDO DQG DSDUWPHQW FXVWRPHUV DUH SURYLGHG ZLWK VLGH ORDGLQJ GXPSVWHUV ZKLFK DUH VHUYLFHG EDVHG RQ a set schedule. 7KHVH UHYHQXHV DUH EDVHG RQ WKH IROORZLQJ VDQLWDWLRQ UDWHV 5HVLGHQWLDO *DUEDJH 7UDVK 5HF\FOLQJ SHU PRQWK $SDUWPHQW *DUEDJH 7UDVK 5HF\FOLQJ SHU XQLW SHU PRQWK

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GENERAL FUND

*(1(5$/ )81' 5(9(18(6 96 (;3(1',785(6 FY 202ϯ-2ϰ Revenues Ind. Dist. Revenue 24%

Operating Transfers 5%

Franchise Fees Fines & Court Fees 7% 1%

Sales Tax 32%

Other 8%

Property Tax 23%

FY 202ϯ-2ϰ Expenditures General Government 20%

Public Works & Eng. 18% Miscellaneous 2%

Jud./Legal 1%

Public Safety 42%

Parks & Recreation 17%

*(1(5$/ )81' %8'*(7 6800$5< Revenues Property Tax Sales Tax Other Taxes Franchise Fees Industrial District Charges for Services Licenses & Permits Fines & Court Fees Intergovernmental Miscellaneous Interest Grants Operating Transfers Total Resources

Expenditures General Government Services Non-Departmental Administration Elections Civic Center Legal Services Financial Services Finance Municipal Court Public Safety Services Police Humane Fire Emergency Medical Services Engineering Services Public Works Services Street Drainage Code Enforcement/Inspections Garage Parks and Recreation Services Parks Recreation Miscellaneous Services KLJB Library Museum Youth Advisory Senior Advisory Total Expenditures

2021-22 Actual $5,384,187 7,771,049 164,072 1,697,229 5,583,516 892,790 519,062 482,232 71,528 161,204 144,859 1,323 1,300,000 $24,173,051

2022-23 Budget $5,700,766 8,175,000 160,000 1,730,645 5,583,516 860,500 429,500 479,000 57,000 26,000 5,000 15,500 1,350,000 $24,572,427

2022-23 Estimated $5,700,766 8,083,000 153,600 1,730,645 6,323,810 901,915 526,500 437,750 100,000 98,479 125,000 73,888 1,350,000 $25,605,353

2023-24 Adopted $5,953,272 8,168,000 153,600 1,730,645 6,323,810 935,915 546,500 431,000 100,000 29,500 125,000 3,130 1,400,000 $25,900,372

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$2,589,482 1,848,079 13,170 644,888 266,031

$1,510,000 1,846,718 15,500 700,938 294,760

$1,483,750 1,833,852 15,000 737,058 294,945

$209,500 1,895,900 15,500 759,750 304,225

1,406,889 460,102

1,453,385 499,960

1,471,663 512,222

1,657,250 535,700

6,898,263 452,042 1,352,097 679,110 620,006

7,548,662 795,676 1,527,229 664,860 670,141

7,139,369 632,846 1,522,252 631,085 649,689

7,955,370 659,000 1,582,010 655,110 707,170

759,052 704,961 649,420 832,570

1,101,168 1,035,541 727,177 927,624

929,502 925,463 718,769 939,559

1,166,582 1,153,850 750,000 1,015,550

1,557,971 2,467,829

1,671,784 2,524,374

1,666,851 2,524,091

1,760,200 2,714,195

29,111 166,031 68,342 455 40,751 $24,506,652

50,000 166,616 77,314 16,000 37,000 $25,862,427

47,900 179,400 85,860 9,500 52,649 $25,003,275

47,900 184,410 102,200 16,000 53,000 $25,900,372

*(1(5$/ )81' 352-(&7(' 5(9(18( Revenues - Detail Property Tax Ad Valorem Taxes Dow 380 Agreement HEB 380 Agreement Subtotal Sales Tax City Sales & Use Tax Mall 380 Agreement HEB 380 Sales Tax Agreement Subtotal Other Taxes Alcohol Beverage Taxes Criminal Justice Tax Subtotal Franchise Fees Electric Natural Gas Telecommunications Cable Solid Waste Subtotal Industrial District Charges for Services Recreation Center Outdoor Pool Youth Athletics Youth Programs Adult Programs Aquatics Programs Park Rentals Facility Rentals Special Events Civic Center Rentals Jasmine Hall Rentals Subtotal Licenses & Permits Alcohol Beverage License Donation Box License Wrecker License

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$5,999,291 (590,309) (24,795) 5,384,187

$6,325,766 (600,000) (25,000) 5,700,766

$6,578,272 (600,000) (25,000) 5,953,272

7,937,466 (38,469) (127,948) 7,771,049

8,340,000 (50,000) (115,000) 8,175,000

8,275,000 (64,000) (128,000) 8,083,000

8,360,000 (64,000) (128,000) 8,168,000

146,001 18,071 164,072

140,000 20,000 160,000

140,000 13,600 153,600

1,070,709 116,655 40,179 269,686 200,000 1,697,229

1,101,845 98,800 50,000 280,000 200,000 1,730,645

5,583,516

6,323,810

384,124 6,603 45,740 8,278 40,999 51,829 33,671 9,774 22,192 266,278 23,302 892,790

424,000 4,500 35,000 5,000 25,000 38,000 35,000 12,000 30,000 222,000 30,000 860,500

413,800 5,000 40,000 5,000 32,000 50,000 40,000 10,000 28,000 258,115 20,000 901,915

440,800 5,000 40,000 5,000 32,000 50,000 40,000 12,000 28,000 258,115 25,000 935,915

5,388 400 2,200

4,000 400 2,300

*(1(5$/ )81' 352-(&7(' 5(9(18( Revenues - Detail

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

54,798 110,017 56,124 197,217 31,770 74,477 1,675 1,125 3,630 1,125 -20,884 519,062

50,000 90,000 57,000 160,000 25,000 50,000 1,000 1,000 3,000 800 -15,000 429,500

55,000 95,000 60,000 200,000 30,000 90,000 1,000 5,000 3,000 800 -20,000 526,500

55,000 95,000 60,000 200,000 30,000 90,000 1,000 5,000 3,000 800 0 546,500

Subtotal

417,608 17,022 47,602 482,232

450,000 19,000 10,000 479,000

400,000 16,000 21,750 437,750

400,000 16,000 15,000 431,000

Subtotal

71,528 71,528

57,000 57,000

100,000 100,000

Miscellaneous

161,204

26,000

98,479

29,500

Interest

144,859

5,000

125,000

-4,085 2,285 0 3,123 0 0 1,323

0 0 0 3,500 0 12,000 15,500

3,100 0 1,648 3,140 54,000 12,000 73,888

0 0 0 3,130 0 0 3,130

400,000

450,000

300,000 600,000 1,300,000

300,000 600,000 1,350,000

300,000 650,000 1,400,000

$24,173,051

$24,572,427 91

$25,605,353

$25,900,372

Licenses & Permits (Cont.) Health Inspections Apartment Inspection Fee Alarm Fees Building Permits Electrical Permits Plan Check Fee Peddler Permit Storm Water Permit Sign Permits Reinspection Fees Credit Card Fees Fines & Court Fees Municipal Court Fines Court Fees Other Fees & Fines Intergovernmental Richwood Dispatching

Grants Department of Justice Grants Hurricane Laura Winter Storm Uri LEOSE - Training Gulf Coast Workforce SUGA Grant Subtotal Operating Transfers From Economic Development From Utility Fund: Admin. Fee - Sanitation Admin. Fee - Water/WW Subtotal

(67,0$7(' $' 9$/25(0 7$; &2//(&7,21 ',675,%87,21 Assessed Valuation for 2022 as of 4-30-2022 Gain (Loss) in Value

Adjusted Assessed Valuation for 2023

3,263,531,164 14,078,939 3,277,610,103

Tax Rate Per $100 Valuation

0.327173

Revenue from fiscal year 2023 Tax Roll

10,723,455

Estimated Collections

100.02%

TOTAL FUNDS AVAILABLE

10,725,599

SCHEDULE OF TAX LEVY AND COLLECTION RATE TOTAL TAX

ASSESSED

TAX

TAX *

% COLLECTIONS

YEAR

VALUATION

RATE

LEVY

COLLECTIONS

TO LEVY

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

1,116,753,175 1,185,429,367 1,236,071,214 1,273,059,582 1,351,219,282 1,391,772,727 1,460,686,450 1,454,833,720 1,437,060,336 1,419,681,558 1,437,118,606 1,450,607,167 1,498,269,814 1,639,706,525 1,879,514,589 2,098,790,748 2,300,016,940 2,367,106,844 2,506,206,908 2,580,394,626 2,852,240,084

0.3750 0.3703 0.3700 0.3800 0.3700 0.3850 0.3900 0.3900 0.3900 0.3900 0.3900 0.3900 0.3875 0.3600 0.3375 0.3375 0.3352 0.3482 0.3290 0.3390 0.3231

4,187,824 4,389,645 4,573,463 4,837,626 4,999,511 5,358,325 5,696,677 5,673,852 5,604,535 5,536,758 5,604,763 5,657,368 5,805,796 5,902,943 6,343,362 7,083,419 7,709,657 8,242,266 8,245,421 8,747,538 9,215,588

4,171,444 4,391,567 4,578,873 4,819,017 4,971,255 5,371,880 5,672,153 5,552,979 5,600,660 5,534,834 5,600,594 5,652,892 5,800,737 5,889,624 6,332,830 7,059,053 7,691,433 8,215,786 7,816,501 8,229,535 8,755,588

99.609% 100.044% 100.118% 99.615% 99.435% 100.253% 99.570% 97.870% 99.931% 99.965% 99.926% 99.921% 99.913% 99.774% 99.834% 99.656% 99.764% 99.679% 94.798% 94.078% 95.008%

* Projected per appraisal district certificate of estimated value.

PROPOSED DISTRIBUTION OF COLLECTED TAXES ADOPTED

$'237('

TAX RATE

AMOUNT

FUND

2022 -2023

2023 -24

General Fund

0.223572

0.200663

$6,578,272

61.33%

General Debt Service Fund

0.099549

0.126510

4,147,327

38.67%

$0.323121

0.327173

$10,725,599

100.00%

TOTAL

GENERAL GOVERNMENT 93

*(1(5$/ )81' 121 '(3$570(17$/ Non-Departmental includes transfers to the Special Events Fund, and year-end transfers to the General Projects and Parks Fund. Also,there are expenditures for repairs and the operational costs for the annual holiday lights project and contributions to the Economic Development Alliance for Brazoria County.

([SHQGLWXUH 6XPPDU\ 6XPPDU\

7RWDO ([SHQGLWXUHV Operating Costs

2021-22 Actual

2022-23 Budget

2023-24 $GRSWHG

2022-23 Estimated

859,482

170,000

143,750

169,500

Storm Recovery

500,000

Transfer to CIP

1,200,000

1,300,000

30,000

40,000

Transfer to Special Events

$'0,1,675$7,21 Administration is responsible for general management of the city’s affairs as determined by policy established by the City Council. General Government Administration also includes the services of the City Secretary, who is responsible for the filing and retention of all official records and minutes of City Council. FY 2022-23 Accomplishments • Initiated the first phase of 2021 Bond Projects; • Launched a redesigned City of Lake Jackson website featuring easier navigation and search functions; • Initiated compensation study with a 3-year plan.

FY 2023-24 Goals • Implement City Council Goals and Objectives; • Evaluate all city fees to cover the cost of providing services; • Identify ways of more effectively educating and communicating the Adopted Budget to citizens; • Expand the use of multimedia technologies in communication and engagement platform; • Implement 3% salary adjustments for all personnel.

Expenditure Summary Summary

Total Expenditures

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$1,848,079

$1,846,718

$1,833,852

$1,895,900

Salaries & Wages

1,106,519

1,140,100

1,145,605

1,188,200

Employee Benefits

312,520

347,100

333,215

354,600

Operating Expenses

398,830

340,418

335,932

334,000

Operating Transfers

30,210

19,100

Performance Measures Primary

2021-22 Actual

2022-23 Budget

Visits (www.lakejackson-tx.gov) Receive GFOA Annual Budget Award 30th Year

2022-23 Estimated

2023-24 7DUJHW

31st Year

32nd Year

300,000 31st Year

(/(&7,216 This budget provides for 3 elections, which could include City Official, Charter Amendment, Bond or run-off elections. The elections are contracted out through the Brazoria County Elections Department. The cost of each election depends on the number of entities holding elections. When possible, costs are shared between entities.

([SHQGLWXUH 6XPPDU\ 3ULPDU\

2021-22 Actual

2022-23 Budget

2023-24 $GRSWHG

2022-23 Estimated

7RWDO ([SHQGLWXUHV

Operating Expenses

13,170

15,500

15,000

15,500

3HUIRUPDQFH 0HDVXUHV 3ULPDU\

2021-2022 Actual

2022-2023 Estimate

2022-2023 Target

2023-2024 Target

Number of Registered Voters

18,300

18,109

17,500

18,300

Voter Turn Out (May Election)

1,733

1,821

1,669

1,800

Number of Elections Held

LEGAL

/(*$/ The City Attorney’s Office provides legal advice and legal services to the City Council, the City’s boards and commissions, and all departments of the City. The City Attorney’s Office also represents the City in litigations; drafts, various legal instruments, such as contracts and ordinances; and supervises outside counsel. FY 2022-23 Accomplishments • Continued to work with the Engineering and Public Works departments to re-write of the Lake Jackson Development Manual and Ch. 90 Subdivisions to eliminate conflicts and duplication; • Supervised outside counsel on three cases in which the city is a defendant; • Made a presentation at the International Municipal Lawyers Association annual conference; • Attended two in-person conferences.

FY 2023-24 Goals • Consolidate all code enforcement regulations into one chapter of the Code of Ordinances; • Attend two in-person conferences.

Expenditure Summary Primary

Total Expenditures

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$266,031

$294,760

$294,945

$304,225

Salaries & Wages

210,952

225,400

228,611

240,300

Employee Benefits

40,194

43,100

43,412

45,900

Operating Expenses

14,885

26,260

22,922

18,025

FINANCE

),1$1&( The Finance department records and reports results of financial transactions, prepares various internal and external financial reports, advises management on matters of a financial nature and is responsible for the City’s cash management and investing program. Personnel in this department are the initial contact point at City Hall for citizen’s inquiries, answering all incoming phone lines, greeting all walk in customers, and serving as central cashier. This department also provides technology services to all departments. FY 2022-23 Accomplishments • Received Certificate of Excellence in Financial Reporting for the 2022 annual report; • Provided documentation and support for Cares Act Grant funding; • Hired a well-qualified individual for the vacant Accountant I and II and Controller positions; • Assisted with quality control for records scanning project by reviewing and importing scanned data into our archiving software (Questys); • Assisted departments in moving data reports from Query to Analytics and created many new departmental data reports.

FY 2023-24 Goals • Obtain the Certificate of Excellence in Financial Reporting award for the City’s Annual Report; • Work with the bond rating agencies to maintain or improve the City’s outstanding bond rating; • Provide data and documentation assistance for Recovery Act funding; • Implement major network upgrades; • Install server virtualization hardware with added redundancy for disaster recovery and add network equipment and add network equipment and configuration changes to comply with CJIS (Criminal Justice Information Systems) Audit requirements; • Upgrade the City Administration network exchange server and other server operating systems, and network switches, and replace the phone system at the Service Center with a Voice over IP system that will save money by using the City Hall phone circuits.

Expenditure Summary Primary

Total Expenditures

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$1,406,889

$1,453,385

$1,471,663

Salaries & Wages

795,550

803,400

810,901

$1,657,250 916,300

Employee Benefits

238,849

266,100

251,477

308,600

Operating Expenses

313,745

325,140

350,540

373,550

Operating Transfers

58,745

58,800

Performance Measures Primary

2021-2022 Actual

2022-2023 Target

2022-2023 Estimate

2023-2024 Target

Standard & Poor G.O. Bond Rating

AA+

S & P Revenue Bond Rating Moody's Bond Rating

AA Aa1

Aa2

Moody's Revenue Bond Rating

Aa2

Aa1

Monthly Reports Distributed Within 15 Days of End of Month

67%

100%%

29th Year

30th Year

Obtain Certificate in Excellence in Financial Reporting

Aa1 100%

30th Year

31st Year

081,&,3$/ &2857 The Municipal Court is responsible for administering the disposition of Class C Misdemeanor charges brought against persons within the geographical boundaries of the city. The Court Clerk is responsible for the maintenance of the Municipal Court Docket and monitoring collection of fines assessed by the Municipal Judges. The Judges preside over all court hearings which include docket calls twice per month, jury trial, non-jury trials once per month, juvenile court once per month, and show cause/indigence hearings once per month. FY 2022-23 Accomplishments • Cases issued in 2008, 2009, and 2010 have been purged out of Naviline and Questys, as long they have been closed for 5 years or more; • We are waiting for AVI/SPL to return to replace and/or update court equipment including the video system, projector, defense and prosecution table wiring.

FY 2023-24 Goals • Continue to purge cases in the Naviline Case Management and Questys Records Management systems that have been closed for 5 years or more; • Replace or update court equipment including the video system, projector, defense and prosecution table wiring.

Expenditure Summary Primary

2021-22 Actual

Total Expenditures

2022-23 Budget

2023-24 $GRSWHG

2022-23 Estimated

$460,102

$499,960

$512,222

$535,700

285,095

300,500

309,496

323,500

Salaries & Wages Employee Benefits

77,184

87,600

83,651

93,100

Operating Expenses

73,863

89,595

96,775

96,800

Operating Transfers

23,960

22,265

22,300

Performance Measures Primary

New Cases Filed Failure to Appear Charges Filed

2021-2022 Actual

3,773

2022-2023 Estimate

2,658

2022-2023 Target

4,125

2023-2024 Target

2,660

638

385

550

385

Convicted Dispositions: No Court Appearance

1,126

768

1,250

770

Convicted Dispositions: Court Appearance

1,034

887

1,110

890

Warrants Issued

2,853

2,006

2,640

2,010

348,879

277,354

370,000

277,355

Amount Collected by Collection Agency

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PUBLIC SAFETY

32/,&( It is the mission of the Lake Jackson Police Department to positively impact the quality of life throughout the community by delivering professional and courteous services, preserving the peace, enforcing the law and Constitution, protecting property, and providing a safe environment for all citizens. FY 2022-23 Accomplishments • Flock system is in place and has been invaluable in many cases; • Narcotics investigated 45 cases in the first half of the year; • The new Enterprise system is about 50% complete and moving forward; • Training room model is about 50% complete with a projected completion date of July 2023; • New, improved body armor purchase; • AvTech radio console upgrade completed.

FY 2023-24 Goals • Complete Chapter 1 and 2 of Texas Police Chief's Association Accreditation; • Find outside source for complete policy review; • Host at least 12 TCOLE training courses to include outside agencies in the next year; • Develop and initiate monthly, briefing spot trainings over relevant topics; • Research police facilities to aid in planning for a new police building; • Expand recruiting practices past our local academy and limited website use.

Expenditure Summary Primary

2021-22 Actual

Total Expenditures

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$6,898,263

$7,548,662

$7,139,369

$7,955,370

Salaries & Wages

4,290,076

4,656,900

4,477,956

5,001,200

Employee Benefits

1,374,296

1,592,100

1,421,329

1,681,700

Operating Expenses

845,726

926,442

866,864

899,250

Operating Transfers

388,165

373,220

Performance Measures Measure

2021-22 Actual

Average Response Time to Priority P Calls (minutes)

05:00

2022-23 Target

2022-23 Estimate

04:55

05:00

2023-24 Target

04:55

Unit Reaction Time to Priority P Calls (minutes)

04:05

04:20

04:10

Total Traffic Contacts

14,967

16,000

15,000

45%

40%

45%

40%

6,200

9,000

Percentage of Burglary Cases Solved Conduct Narcotics Enforcement Focusing in Lake Jackson Maintain High Number of In-Service or Training Hours

$1,0$/ &21752/ The Lake Jackson Animal Control Department is responsible for the enforcement of animal control ordinances, investigation of animal related offenses, and the education of the general public on the animal related issues pertaining to health and safety. FY 2022-23 Accomplishments · Hired 3rd Animal Control Officer and Lieutenant; · Purchased and applied trailer decals; · The board is established and procedures for the facility are pending; · Lieutenant position is established and functional; · Created field training program for animal control officers; · Repairs made to trailers interior lighting and water heater.

FY 2023-24 Goals · Change vehicle marking from Humane to Animal Control; · Develop and implement policies and procedures pertaining to Animal Control · Have all members of the Animal Control division attend a Chemical Capture training course; ā Have Animal Control Officers attend a Field Training Officer training course; · Increase public knowledge and awareness to assure their pet's safety in the event of a natural disaster through public events and social media.

Expenditure Summary Primary

2021-22 Actual

Total Expenditures Salaries & Wages

2022-23 Budget

2023-24 $GRSWHG

2022-23 Estimated

$452,042

$795,676

$632,846

$659,000

106,286

350,023

234,710

232,000

Employee Benefits

37,988

129,500

84,111

90,700

Operating Expenses

285,868

294,253

292,125

314,400

Operating Transfers

21,900

Performance Measures Primary

2021-22 Actual

2022-23 Target

2022-23 Estimated

2023-24 Target

Total Animals Collected

430

600

450

Animal Bites Reported

100

Citations & Warnings Issued

147

120

130

Average Animal Intake Time (Minutes)

),5( The City's Fire Marshal's Office (FMO) is responsible for fire code enforcement, fire inspections, fire & arson investigations, fire safety education, and other duties as needed. The FMO maintains (2) fire stations and maintenance of all fire apparatus and ambulances. This office is staffed by (1) full time Fire Marshal, (1) Assistant Fire Marshal, and (3) part time contract Fire Inspectors. The City's Volunteer Fire Department (LJVFD) is responsible for staffing two (2) fire stations and providing fire fighting activities 24 hours a day, 365 days a year, and for assisting with fire safety education and maintenance of all fire apparatus. This department is staffed by (35) volunteers.

FY 2022-23 Accomplishments • Completed 486 fire and life safety inspections and 60 fire safety education classes; • Present the “After the Fire” presentation to all graduating seniors in the Brasozport Independent School District (BISD); • Conducted 15 fire investigations with 63 administrative reviews; • Conducted 28 firestop extinguishing device installations for individuals in need and churches to enhance residential fire safety protocols; • As of March 31, 2023, LJVFD is on pace to respond to approximately 524 emergency calls and to have an average response time of 4 minutes 43 seconds.

FY 2023-24 Goals • Partner with the Lake Jackson Fire Department, Lake Jackson EMS and BISD to present the “After the Fire” presentation to all graduating seniors in BISD; • Conduct the “Remembering When” program for citizens in nursing homes and senior apartments; • Conduct 450 fire and life safety inspections, 60 public fire education classes, and attend 200 hours of advanced level training; • Install 20 FireStop extinguishing devices for individuals in need, and work with churches, etc. to enhance safety; • LJVFD will maintain 40 volunteers and have an average response time of 7 minutes.

Expenditure Summary Primary

2021-22 Actual

Total Expenditures

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$1,352,097

$1,527,229

$1,522,252

Salaries & Wages

175,989

181,700

179,939

$1,582,010 189,500

Employee Benefits

119,156

128,200

123,828

131,100

Operating Expenses

503,672

656,099

657,255

700,110

Operating Transfers

553,280

561,230

561,300

Performance Measures Primary

Total Volunteer Members

2021-22 Actual

2022-23 Budget

2022-23 Estimate

2023-24 Target

05:14

07:00

04:25

07:00

Fire Safety Inspections

456

450

Public Fire Safety Education Classes

Annual Training Hours (FMO)

240

200

240

200

Annual Training Hours (VFD)

N/A

1,400

Average Response time on Fire Calls (minutes)

(06 The EMS Department is contracted to provide Emergency Medical Services for the City of Lake Jackson. Lake Jackson EMS Inc. is a 501c3, not-for-profit, organization that operates utilizing full-time and part-time paid personnel. EMS is responsible for staffing City provided ambulances. EMS continues to support the city and public safety operations to ensure an enhanced quality of life for the residents. FY 2022-23 Accomplishments • Successfully recruited and onboarded a new emergency medicine physician to the department expanding our medical direction and enabling us to provide higher-quality clinical care; • Delivered comprehensive CPR and first aid training seminars throughout the community increasing the likelihood of bystander CPR in out-of-hospital cardiac arrests and bleeding control in emergency situations; • Maintained two mobile intensive care units staffed by highly-trained paramedics year-round contributing to the elevated delivery of emergency healthcare.

FY 2023-24 Goals • Develop and implement monthly American Heart Association basic and advanced life support certification courses for laypersons and healthcare personnel city-wide to further improve community education; • Achieve an average ambulance response time of fewer than 6 minutes for all emergency calls, exceeding industry standards and providing our community with rapid and efficient medical care in critical situations; • Incorporate cost-saving measures such as optimizing vehicle maintenance schedules, reducing overtime expenses, and streamlining supply ordering to maintain fiscal conservation.

Expenditure Summary Primary

2021-22 Actual

2022-23 Budget

2023-24 $GRSWHG

2022-23 Estimated

Total Expenditures

$679,110

$664,860

$631,085

$655,110

Operating Expenses

451,030

534,885

501,110

525,110

Operating Transfers

228,080

129,975

130,000

Performance Measures Primary

2021-22 Actual

2022-23 Target

2022-23 Estimated

2023-24 Target

Number of Ambulance Calls

5,037

5,100

4,907

5,100

Average Chute Time (Minutes)

00:56

01:10

00:58

01:00

Average Response Time (Minutes)

05:24

05:35

05:25

05:35

At Patient to 12-Lead ECG Time (Minutes)

04:52

05:30

05:15

05:25

Patient Transport Refusal %

13%

14%

13%

14%

Number of Public Education Outreach & Special Events Percentage of Billings Collected

38%

39%

37%

39%

This page is intentionally left blank

(1*,1((5,1*

(1*,1((5,1* The Engineering Department provides general engineering services for all municipal operationsthorough analysis, investigation and design of plans and specifications, responsible construction management, timely inspections, and enforcement of regulations and standards. The Department is also responsible for storing, maintaining and updating the mapping, platting, plan, and project filing records of the City. In addition, the department assists citizens, businesses, developers, and staff with infrastructure, mapping and regulatory information.

FY 2022-23 Accomplishments • Began year one construction and project management of the Downtown Revitalization project including canopy removal and replacement completion; • Provided guidance and direction for the Lift Station Basin 1 consultant system assessment report for project development design scope; • Engaged B&L for construction design plans for Shady Oaks Street Improvement project for August delivery; • Provided guidance and direction for Gas station overhead tank facility for consultant project design engagement of PGAL; • Assisted on animal shelter design and construction plan development; • Continued research for Shy Pond Outfall Rehabilitation project rehab options after bid cost overrun budget; • Reviewed and completed construction plans for Beechwood Chlorine Building project and process bid for a July start; • Inspected offsite infrastructure installation for The Residences at Lakewood Manor Redevelopment;

FY 2023-24 Goals • Complete year one construction and project management of the Downtown Revitalization project; • Review LS #1 basin system evaluation report and approve scope for project improvement design contract; • Review and complete construction plans for Shady Oaks Street Improvement project and bid for a November start; • Review construction plans for Gas station overhead tank facility and process bids for construction project; • Review construction plans of animal shelter design and construction plan and process bid documentation for construction project; • Continue discussion for potential HDPE option project with installer contractor under buy board conditions for Shy Pond outfall rehab; • Assist or engage consultant in preparation of plans for public works $1.5 million panel replacement project; • Assist on the water system chlorination mixer projects.

Expenditure Summary Primary

Total Expenditures

2021-22 Actual

2022-23 Budget

$620,006

2022-23 Estimated

2023-24 $GRSWHG

$670,141

$649,689

$707,170

Salaries & Wages

422,100

440,100

421,954

467,600

Employee Benefits

112,163

122,700

112,933

130,400

Operating Expenses

67,158

88,271

95,732

90,070

Operating Transfers

18,585

19,070

19,100

Performance Measures Primary

2021-2022 Actual

2022-2023 Budget

2022-2023 Estimate

2023-2024 Target

City Projects Completed by Estimated Date

8 of 9

City Projects Completed within 10% of Bid Est

8 of 9

Number of res/apt projects reviewed and facilitated

Number of commercial project reviewed and facilitated

Number of public works projects reviewed and facilitated

PUBLIC WORKS

111

675((76 The Streets Department is responsible for maintaining and repairing all public streets and alleys. This department provides preventive maintenance to city streets and makes repairs which are too small to contract. This department is also responsible for all street sweeping and responds after hours to clean up storm damage and fallen trees. In addition, this department is also responsible for the installation, repair and maintenance of 187 signal fixtures located at 18 intersections, 41 flashing school zone lights, and 78 crosswalk lights. This responsibility includes street signs, markings, and signals. FY 2022-23 Accomplishments • Addressed labor shortage with fully staffed operations; • Replaced 12 POD sensors at 3 intersections; • Installed speed humps at the Recreation Center, Any Way, and Bougainvillea Street; • Replaced pedestrian system at the intersection on Oak; • Repaired/replaced traffic loop system at OCD/That Way, Lake Road/Oak Drive, and Oyster Creek Drive/Willow/Sycamore; • Oversaw installation of 2,936 LF of joint sealing; • Oversaw installation of thermal plastic street/traffic markings throughout the City; • Provided CDL Driver Training for various divisions to enable laborers to obtain their CDL License; • Assisted with various special events, including Festival of Lights and Turkey Trot.

FY 2023-24 Goals • Address the qualified labor shortage; • Oversee the Thermal Street & Panel Replacement programs; • Oversee the Street Joint Maintenace program; • Hire an assistant to the Traffic Technician.

Expenditure Summary Primary

Total Expenditures

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$759,052

$1,101,168

$929,502

$1,166,582

243,347

308,500

272,019

326,400

Salaries & Wages Employee Benefits

92,067

129,900

97,694

137,600

Operating Expenses

376,838

625,623

522,644

665,432

Operating Transfers

46,800

37,145

37,150

Performance Measures Primary

2021-2022 Actual

2022-2023 Target

2022-2023 Estimate

2023-2024 Target

Signs fabricated and installed Cubic yards of street debris

119 324

200 550

120 900

150 550

Street patching (hrs.)

561

656

560

112

'5$,1$*( The Drainage Department is responsible for the repair and maintenance of all drainage ways and related facilities in the city. Routine daily activities include: mowing, cleaning, dredging of unimproved channels and bar ditches, the removal of debris from culverts, inlets, and drain gates. Special projects performed include reshaping of unimproved channels, the construction of inlets, installation of underground drainage, and the open drainage way weed control program. This department supplies manpower for numerous special projects in other areas/departments such as: right of way clearing, building maintenance, electrical work, and other tasks as the need arises. The drainage department also assists the sanitation department during peak periods, particularly with large/heavy trash pickup.

FY 2022-23 Accomplishments • Oversaw installation of 160' of storm pipe at Dogwood area; • Repaired 2 large sinkholes and cleared a truckload of debris that carried over from the Azalia #4 Ditch at Hwy 288 crossing; • Cleaned 3 swales of approximately 500-600 cy of debris (Azalea, Magnolia, mulch site & Customer Convenience Center); • Regraded 5 percent of city ditches; • Cleaned and cleared approximately 10 percent of city culverts; • Performed ditch trimming in the winter months in preparation for the spring mowing; • Completed 5 rounds of mowing ditches by staff with contractor assistance; • Purchased 2 X-Mark mowers;a • Assisted with various special events, including Festival of Lights and Turkey Trot.

FY 2023-24 Goals • Address the qualified labor shortage; • Regrade 10 percent of city ditches; • Clean and clear 10 percent of city culverts; • Install 144' of storm pipe at the Dogwood area.

Expenditure Summary Primary

2021-22 Actual

Total Expenditures

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$704,961

$1,035,541

$925,463

Salaries & Wages

353,041

527,300

473,992

$1,153,850 591,700

Employee Benefits

135,770

254,800

197,621

276,800

Operating Expenses

151,325

199,056

199,465

230,950

Operating Transfers

64,825

54,385

54,400

Performance Measures Primary

Open Drainways Mowing (hours)

2021-2022 Actual

2022-2023 Target

2022-2023 Estimate

2023-2024 Target

$9,676

$7,500

$10,583

$8,000

Times Major Ditches Mowed

Drainage Improvements (contract $)

$100,000

Culverts and inlets cleaned of debris

631

550

800

600

Number of special projects completed

100

Drainage maintenance projects (hours)

3,211

2,500

3,118

3000

113

&2'( (1)25&(0(17 ,163(&7,216 This Department ensures that all land use conforms to the comprehensive land use plan and zoning ordinances, and that all construction in Lake Jackson meets minimum code standards as adopted by the City. The Department provides a variety of direct services which include plan review, permit issuance, inspections, enforcement of related codes and ordinances, and consultation with property owners, contractors, and design professionals. Also, this Department ensures that all single and multi-family dwellings meet minimum housing code standards and helps provide for mitigation of substandard buildings either by repair or demolition. Code Enforcement is responsible for policing uncontrolled growth of weeds, accumulation of rubbish, unsightliness caused by junked/abandoned vehicles and other various nuisances. The Health Officer inspects food and daycare establishments, pools, and other health related areas.

FY 2022-23 Accomplishments • Integrate an electronic plan review across all departments to increase collaboration with engineering, utilities, and the Fire Marshals’ office; • Partner with the local school system career days about the opportunities in culinary, construction management, and municipal careers; • Reduce the number of non-compliant properties and improve the neighborhoods they reside in; • Obtain Permit Technician Certification for front desk staff to increase their ability to assist customers and reduce lead time.

FY 2023-24 Goals • Decrease application turn-around time by utilizing and online application portal and tracking systems; • Partner with the local school system career days about the opportunities in culinary, construction management, and municipal careers; • Update ordinances to match changes in state laws and rules. (i.e., TFER, Plumbing); • Reduce Fats, Oils, and Greases infiltration into the sanitary system by inspecting and repairing grease interceptors.

Expenditure Summary Primary

2021-22 Actual

Total Expenditures

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$649,420

$727,177

$718,769

$750,000

Salaries & Wages

430,560

461,600

453,300

479,900

Employee Benefits

145,361

165,800

154,951

174,300

Operating Expenses

46,499

71,772

82,513

67,800

Operating Transfers

27,000

28,005

28,000

Performance Measures Primary

2021-2022 Actual

2022-2023 Budget

2022-2023 Estimate

2023-2024 Target

Residential Applications & Plans Processed within 5 Workdays

90%

95%

Commercial Applications & Plans Processed within 15 Workdays

90%

95%

Inspections Made within 1 Workday of notification

100%

Compliance with Code Enforcement Actions within 30 Days

95%

90%

95%

Respond to Citizen Requests within 3 days of Receipt

96%

95%

70%

85%

Percent of establishments with 2 health inspeactions annually

114

*$5$*( The Garage Department provides service and repairs to all City vehicles and equipment on a routine basis. Services include periodic maintenance, minor and major repairs, engine overhauls, Compressed Natural Gas (CNG) compressor overhauls, safety inspections, welding and fabricating, and paint and body. The department is also responsible for all maintenance and maintenance costs to the Service Center including fuel and CNG services. FY 2022-23 Accomplishments • The department continues to take advantage of all available training including training on new diagnostic equipment to maximize troubleshooting skills; • The Above Ground Fuel Tank project is in progress with potential alternatives being addressed; • The department continues to work with all departments on the importance of fleet appearance.

FY 2023-24 Goals • Continue to ensure all employees receive all available training to expand fleet maintenance capabilities; • Complete the Above Ground Fuel Tank project and begin the removal of existing tanks; • Continue to educate departments and divisions about the importance of fleet appearance and how it affects the longevity of the vehicles; • Work with departments and divisions to improve equipment maintenance reporting and resolutions.

Expenditure Summary Primary

2021-22 Actual

Total Expenditures

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$832,570

$927,624

$939,559

Salaries & Wages

429,732

465,900

480,914

$1,015,550 516,900

Employee Benefits

151,180

178,700

176,705

193,450

Operating Expenses

195,498

206,909

205,825

229,100

Operating Transfers

56,160

76,115

76,100

Performance Measures Primary

2021-2022 Actual

2022-2023 Target

2022-2023 Estimate

2023-2024 Target

Preventative Maintenance Services

1,284

1,250

1,300

Equipment Repairs

1,543

1,400

1,600

1,550

Mechanic Productivity level

78%

80%

In House Repairs other than warranty

N/A

85%

97%

95%

Outside Repairs other than warranty

N/A

15%

115

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PARKS & RECREATION 117

3$5.6 The purpose of the Parks Department is to maintain and develop our City parks, parkways, landscaping projects, and green areas surrounding City building and facilities. Areas are maintained according to standards which will ensure safe and aesthetically pleasing places of leisure through mowing horticulture practices, repair, cleaning and litter removal. FY 2022-23 Accomplishments • Replaced ballfield fences at the Pee Wee Baseball Fields; • Demolished the old Pee Wee Concession Stand/Restroom and Dunbar Park Restroom and replaced it with a high-

quality modular building; • Installed concrete glow path on City easement to provide a connection for the homes north of Timbercreek

Subdivision access to the new playground location; • Replace ball field fencing and backstop nets at Suggs Baseball Park; • Submitted grant application to the Texas Parks and Wildlife Department (TPWD) Recreational Trails Grant for

Timbercreek Nature Trail; • Replaced Safety Netting at the Danny Webb Sports Complex; • Implement a new work order program to ensure work is completed timely; • Trimmed and pruned trees throughout the Downtown area. Landscaped circle beds, founder median, and in front

of restaurants on This Way, pressure washed brick parking areas, and installed a bike rack on Parking Way; • Removed dead and overgrown foliage in the Downtown median beds.

FY 2023-24 Goals • Develop Parks Maintenance and Operations Standards; • Replace the Jasmine Park Playground equipment; • Replace Fireman’s Park playground equipment; • Replace Dunbar Park Playground equipment; • Repair and paint Dunbar Pavilion, repair BBQ pit, and replace counters in BBQ area; • Install new restroom facilities at Garland and Junior Service League Parks; • Work with TDECU on new Downtown City Centre; • Install lights at the BASF Dog Park; • Replace fences at the Danny Webb Softball Complex.

Expenditure Summary Primary

Total Expenditures

2021-22 Actual

2022-23 Budget

$1,557,971

2022-23 Estimated

$1,671,784

2023-24 $GRSWHG

$1,666,851

$1,760,200

Salaries & Wages

569,243

634,300

657,004

693,800

Employee Benefits

209,776

259,200

236,763

278,900

Operating Expenses

725,757

732,064

726,864

741,300

Operating Transfers

53,195

46,220

46,200

Performance Measures Primary

Hazardous Trees Removed Acres of Parks per 1,000 Population Number of Trees Planted

2021-2022 Actual

2022-2023 Target

2022-2023 Estimate

2023-2024 Target

60.35

200

118

5(&5($7,21 The Recreation Department provides recreational, educational and physical activities for the public. The programs provided utilize our City facilities and parks, and are a vital contribution to the enhancement of the quality of life in our community. Recreation facilities include various athletic complexes, Dunbar Pavilion, MacLean Pavilion, the Outdoor Pool and the Recreation Center. FY 2022-23 Accomplishments • Re-established the Youth Advisory Commission and hosted an Inclusive Easter Egg Hunt for special needs

youth and adults in Lake Jackson; • Expanded (non-sport) recreational programming for all ages; • Replaced the original plumbing in the Natatorium pump room; • Replastered the Leisure Pool in the Natatorium; • Replaced the aging dehumidification system for the Recreation Center Natatorium; • Water-proofed the Recreation Center exterior and repaired expansion joints to stop water leaks; • Modified rental policies for our parks to maintain our services and the facilities at the high standard renters

have come to expect; • Renovate the former KidZone room into a Party Room to provide a larger area for party rentals and

additional space to host more youth programs; • Develop a detailed Recreation Program Plan for the Department to assist with providing quality recreation

opportunities; • Expand (non-sport) recreational programming for all ages.

FY 2023-24 Goals • Develop and implement a maintenance plan to ensure all facets of recreational and

sports facilities are maintained according to the necessary frequency, and to ensure that adequate funding is available; • Expand the number of special events and programs offered to provide quality recreation opportunities for our citizens; • Develop a Detailed Recreation Program Plan to improve operations; • Review and expand on the update the Standard of Operations Procedures; • Review and update Park and Recreation Fee Schedule and rental policies; • Re-establish the Recreation Marketing Plan to increase program/event registration and park and facility rentals. This will be accomplished by: • Update web pages to draw more traffic; • Revamp the Fun Illustrated; • Develop and email a Quarterly Newsletter.

Expenditure Summary Primary

2021-22 Actual

Total Expenditures Salaries & Wages

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$2,467,829

$2,524,374

$2,524,091

$2,714,195

1,144,680

1,198,000

1,217,591

1,323,000

Employee Benefits

299,549

356,200

323,328

379,700

Operating Expenses

938,173

909,914

925,386

951,195

Capital Outlay

60,167

35,000

32,526

35,000

Operating Transfers

25,260

25,300

Performance Measures Primary

2021-2022 Actual

2022-2023 Target

2022-2023 Estimate

2023-2024 Target

Recreation Center Attendance

122,560

175,000

125,000

150,000

Recreation Center Membership

6,527

7,500

7,200

Adult Programs Offered

2,912

2,500

2,600

Youth Programs Offered

370

400

430

Special Events Offered

119

&,9,& &(17(5 The Civic Center provides approximately 15,500 square feet of meeting room space to the general public, corporate and business community. The Center includes a beautifully landscaped outdoor mini-park area with plaza, staging area, decorative fountain, and that provides a pleasant, enjoyable, attractive atmosphere for special events. The Center also provides space for Lake Jackson Senior Citizens. FY 2022-23 Accomplishments • Recruited new events for the citizens of Lake Jackson, such as the Bridal Show, and revamped the New Year's Eve to a

Casino Night and Mother-Son Date Night; • Replaced the original flooring, wall, and carpet and painted Civic Center Plaza Rooms; • Updated and added Senior Programs resulting in increased attendance; • Completed Phase 1 of the Jasmine Hall renovations: installed new flooring, removed wall carpet; repaired rotten boards

throughout the facility; painted the walls and doors, and replaced broken doors and frames; • Refurbished 200 of the old Civic Center banquet chairs and replaced the folding chairs at Jasmine Hall; • Modified Jasmine Hall rental policies to maintain our services and the facility at the high standard renters have come to

expect.

FY 2023-24 Goals • Expand marketing efforts to bring in more rentals on weekdays at the Civic Center and Fridays at Jasmine Hall; • Expand our customer services by offering consultations with scaled layouts for their events; • Increase attendance to senior events; • Replace stucco on the exterior or the Civic Center; • Complete Jasmine Hall Renovations; • Replace operable wall in Terrace Rooms.

Expenditure Summary Primary

2021-22 Actual

Total Expenditures Salaries & Wages

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$644,888

$700,938

$737,058

$759,750

215,343

232,800

243,206

253,000

Employee Benefits

73,191

93,400

91,907

101,950

Operating Expenses

341,664

360,048

387,255

390,100

Operating Transfers

14,690

14,700

Civic Center Performance Measures Primary

2021-2022 Actual

2022-2023 Target

2022-2023 Estimate

2023-2024 Target

Number of Civic Center Rentals

982

800

1000

Number of Jasmine Hall Rentals

142

200

150

200

Number of South Parking Place Rentals

Special Events Offered

Senior Programs Offered

330

210

306

250

MISCELLANEOUS

121

./-% The mission of Keep Lake Jackson Beautiful is to improve the quality of life by enhancing the community environment. Keep Lake Jackson Beautiful is charged with the restoration, preservation and enhancement of the scenic beauty in the City of Lake Jackson. Budgeted monies include funds for education and public awareness programs targeted at all ages and businesses in our community. Through litter prevention programs, beautification projects, and review of city ordinances these dedicated volunteers have helped bring in over $2,000,000 worth of landscaping awards to the City of Lake Jackson. Keep Lake Jackson’s entry sign was dedicated to the City of Lake Jackson by the volunteers. The highway has now also been branded with the city logo to let visitors know that they are in the “City of Enchantment.” FY 2022-23 Accomplishments • Received the following awards/certifications: • Keep America Beautiful President's Circle • Keep Texas Beautiful Sustained Award of Excellence • Keep Texas Beautiful Gold Star Affiliate • Won Keep Texas Beautiful Governor's Community Achievement Award for 2023, securing • $210,000 in TxDot funding for right-of-way planting projects • Expanded KLJB Work Days, mainly concentrating on Downtown cleanups; • Renewed key partnerships with Texas Gulf Bank, the Lake Jackson Library, and civic groups • including the Brazosport Rotary and Brazosport Breakfast Lions Club. • Applied for SCENIC CITY Certification.

FY 2023-24 Goals • Maintain all state and national membership levels; • Certify additional city site as a Monarch Waystation; • Increase reach and partnerships of Adopt-A-Spot; • Increase children's environmental educational programs and opportunities with organizations

such as the Lake Jackson Library; • Research and potentially implement Tree City USA designation; • Research and potentially implement additional special item recycling programs.

Expenditure Summary Primary

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

Total Expenditures

$29,111

$50,000

$47,900

$50,000

Operating Expenses

29,111

50,000

47,900

50,000

122

/,%5$5< The City of Lake Jackson, in a contract with Brazoria County, provides library services to Lake Jackson residents. The contract is renewed every two years. As part of the contract the City agrees to provide a climate controlled building, furnishings, and maintenance and utilities for the Lake Jackson Library. In turn, the County agrees to provide personnel, library materials, necessary supplies pertaining to personnel, and circulation equipment.

([SHQGLWXUH 6XPPDU\ 3ULPDU\

7RWDO ([SHQGLWXUHV

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

Salaries & Wages

21,563

22,000

22,103

22,200

Employee Benefits

8,422

9,500

8,892

9,800

Operating Expenses

136,046

135,116

148,405

152,210

123

086(80 The Lake Jackson Museum Board and the Lake Jackson Historical Association aim to provide education relative to the history and culture of this area and to collect, preserve, and interpret the materials of the following heritage: Prehistoric- Karankawa Indians; Plantation Era; Industrial and Petrochemical Development as is impacted Lake Jackson; and, the City-birth, development and contemporary life. By contract, the City maintains the building, while the Lake Jackson Historical Association takes care of the day to day operation and all exhibits.

([SHQGLWXUH 6XPPDU\ 3ULPDU\

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

7RWDO ([SHQGLWXUHV

Operating Expenses

68,342

77,314

85,860

102,200

124

<287+ $'9,625< &200,66,21 The Lake Jackson Youth Advisory Commission is a liaison between the youth of Lake Jackson and the City Council and, through service and environmental projects and social events, promote civic responsibility and safety among the Lake Jackson youth. FY 2022-23 Accomplishments • Recruit volunteers with a wide variety of ages. The long-term goal is to develop a Senior Leadership; • Group of high schoolers that will mentor the more junior members; • Continue the volunteer work that YAC has traditionally been involved in. This includes programs such as Military Moms, KLJB and Festival of Lights; • Engage the group with youth and teen programs.

FY 2023-24 Goals • Increase recruitment and expand the number of members of the Lake Jackson Youth Advisory Committee by April 2024; • Increase the volunteer involvement by YAC members through continued local events and activities within the city; • Increase teen-specific activities each year by adding at least one new program/event created by YAC members.

Expenditure Summary Primary

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

Total Expenditures

$455

$16,000

$9,500

$16,000

Operating Expenses

455

16,000

9,500

16,000

125

6(1,25 $&7,9,7< 3/$11,1* &200,77(( The Lake Jackson Senior Activity Planning Committee is a liaison between the seniors of Lake Jackson and the City Council and, through service and social events, promote civic responsibility and safety among the Lake Jackson seniors.

([SHQGLWXUH 6XPPDU\ 3ULPDU\

7RWDO ([SHQGLWXUHV Salaries & Wages

2021-22 Actual

2022-23 Budget

2023-24 $GRSWHG

2022-23 Estimated

9,271

9,400

8,838

9,400

Employee Benefits

810

600

811

600

Operating Expenses

30,670

27,000

43,000

GENERAL DEBT SERVICE FUND 127

*(1(5$/ '(%7 6(59,&( )81' 7KH *HQHUDO 'HEW 6HUYLFH )XQG LV XVHG IRU WKH DFFXPXODWLRQ RI UHVRXUFHV WR SURYLGH IRU WKH SD\PHQW RI GHEW VHUYLFH RQ WKH &LW\·V *HQHUDO 2EOLJDWLRQ %RQGV DQG WR SURYLGH D UHVHUYH IRU VXFK SD\PHQW 5HVRXUFHV LQFOXGH D SRUWLRQ RI WKH $G 9DORUHP 7D[ /HY\ DQG HDUQLQJV IURP LQYHVWPHQWV RI WKH IXQG 7KH $G 9DORUHP 7D[ /HY\ LV SOHGJHG DV VHFXULW\ RQ DOO RXWVWDQGLQJ *HQHUDO 2EOLJDWLRQ %RQGV 7KH SRUWLRQ RI WKH FXUUHQW \HDU 7D[ /HY\ DOORFDWHG WR *HQHUDO 'HEW 6HUYLFH LV EDVHG RQ FXUUHQW \HDU SULQFLSDO and interest requirements less anticipated interest earnings of the fund. This calculation gives the necessary GROODU ÀJXUH WKH GHEW VHUYLFH SRUWLRQ RI WKH WD[ UDWH LV WKHQ FDOFXODWHG EDVHG RQ WKH FROOHFWLRQ UDWH JLYHQ WR XV E\ WKH FRXQW\ WD[ FROOHFWLRQ RIÀFH 7D[ 5DWH /LPLWDWLRQV 7KH &LW\ LV D +RPH 5XOH &KDUWHU &LW\ ZLWK D PD[LPXP DXWKRUL]HG UDWH IRU DOO SXUSRVHV RI SHU DVVHVVHG YDOXDWLRQ 7KLV PD[LPXP WD[ UDWH LV LPSRVHG ERWK E\ WKH &RQVWLWXWLRQ RI WKH 6WDWH RI 7H[DV DQG WKH &LW\ &KDUWHU 8QGHU WKH UXOHV RI WKH 7H[DV $WWRUQH\ *HQHUDO WKH &LW\ PD\ LVVXH JHQHUDO REOLJD WLRQ GHEW LQ DQ DPRXQW QR JUHDWHU WKDQ WKDW ZKLFK FDQ EH VHUYLFHG E\ D GHEW VHUYLFH WD[ RI SHU DVVHVVHG YDOXDWLRQ EDVHG RQ FROOHFWLRQV 8VLQJ FROOHFWLRQV LQ RXU FDOFXODWLRQ RI WKH WD[ UDWH WKH &LW\·V GHEW VHUYLFH UDWH ZRXOG EH RU DERXW EHORZ WKH &LW\·V OHJDO OLPLW LPSRVHG E\ WKH &LW\ &KDUWHU DQG $WWRUQH\ *HQHUDO

Historical Tax Rate Distribution $0.45 $0.40 $0.35 $0.30 $0.25 $0.20 $0.15 $0.10 $0.05 $0.00 O&M

08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 0.2332 0.2340 0.2345 0.2315 0.2323 0.2376 0.2408 0.2323 0.2255 0.2295 0.2280 0.2302 0.2193 0.2318 0.2235 0.2007

Debt Service 0.1568 0.1560 0.1555 0.1585 0.1577 0.1524 0.1467 0.1277 0.1120 0.1080 0.1072 0.1180 0.1097 0.1072 0.0995 0.1265

128

*(1(5$/ '(%7 6(59,&( 6800$5< RESOURCES Fund Balance Revenues Ad Valorem Taxes Interest Income Bond Proceeds

Total Resources

ACTUAL 2021-2022

BUDGET 2022-2023

ESTIMATED 2022-2023

$'237(' 2023-2024

687,876 $

813,741 $

852,741

2,808,131 $ 0

2,808,131 $ 47,500

4,147,327 50,000

2,774,291 $ 5,977 3,766,824 6,547,092 $

2,808,131 $

2,855,631 $

4,197,327

7,234,968 $

3,621,872 $

3,669,372 $

5,050,068

EXPENDITURES

ACTUAL 2021-2022

BUDGET 2022-2023

ESTIMATED 2022-2023

$'237(' 2023-2024

Principal Interest Paying Agent Fees

1,863,466 $ 1,115,787 3,441,974

2,056,534 $ 751,597 8,500

2,844,601 1,293,976 8,750

Total Expenditures

6,421,227 $

2,816,631 $

4,147,327

Ending Fund Balance

813,741 $

805,241 $

852,741 $

902,741

129

(67,0$7(' 7$; &2//(&7,21 ',675,%87,21 Assessed Valuation for 2022 as of 4-30-2022 Gain (Loss) in Value

Adjusted Assessed Valuation for 2023

3,263,531,164 14,078,939 3,277,610,103

Tax Rate Per $100 Valuation

0.327173

Revenue from fiscal year 2023 Tax Roll

10,723,455

Estimated Collections

100.02%

TOTAL FUNDS AVAILABLE

10,725,599

SCHEDULE OF TAX LEVY AND COLLECTION RATE TOTAL TAX

ASSESSED

TAX

TAX *

% COLLECTIONS

YEAR

VALUATION

RATE

LEVY

COLLECTIONS

TO LEVY

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022

0.3750 0.3703 0.3700 0.3800 0.3700 0.3850 0.3900 0.3900 0.3900 0.3900 0.3900 0.3900 0.3875 0.3600 0.3375 0.3375 0.3352 0.3482 0.3290 0.3390 0.3231

99.609% 100.044% 100.118% 99.615% 99.435% 100.253% 99.570% 97.870% 99.931% 99.965% 99.926% 99.921% 99.913% 99.774% 99.834% 99.656% 99.764% 99.679% 94.798% 94.078% 95.008%

* Projected per appraisal district certificate of estimated value.

PROPOSED DISTRIBUTION OF COLLECTED TAXES ADOPTED

$'237('

TAX RATE

AMOUNT

FUND

2022 -2023

2023 -24

General Fund

0.223572

0.200663

$6,578,272

61.33%

General Debt Service Fund

0.099549

0.126510

4,147,327

38.67%

$0.323121

0.327173

$10,725,599

100.00%

TOTAL

*(1(5$/ 2%/,*$7,21 %21' '(%7 6(59,&( 6&+('8/( CURRENTLY OUTSTANDING BONDS

PROPOSED BOND ISSUANCE

FISCAL

FISCAL YEAR GRAND TOTALS

GRAND TOTALS

DATE

PRINCIPAL

INTEREST

TOTAL

PRINCIPAL

INTEREST

TOTAL

PRINCIPAL

INTEREST

TOTAL

2023 - 24 2024 - 25 2025 - 26 2026 - 27 2027- 28 2028- 29 2029- 30 2030- 31 2031- 32 2032- 33 2033- 34 2034- 35 2035- 36 2036- 37 2037- 38 2038- 39 2039- 40 2040- 41 2041- 42 2042- 43

2,054,601

679,780

2,734,381

790,000

614,196

1,404,196

2,844,601

1,293,976

4,138,577

1,867,874

613,443

2,481,317

790,000

701,485

1,491,485

2,657,874

1,314,928

3,972,802

1,846,811

554,081

2,400,892

790,000

661,985

1,451,985

2,636,811

1,216,066

3,852,877

1,835,748

496,628

2,332,376

790,000

622,485

1,412,485

2,625,748

1,119,113

3,744,861

1,583,784

442,490

2,026,274

790,000

582,985

1,372,985

2,373,784

1,025,475

3,399,259

1,582,162

391,308

1,973,470

790,000

543,485

1,333,485

2,372,162

934,793

3,306,955

1,475,000

342,879

1,817,879

790,000

503,985

1,293,985

2,265,000

846,864

3,111,864

1,340,000

302,381

1,642,381

790,000

464,485

1,254,485

2,130,000

766,866

2,896,866

1,335,000

266,586

1,601,586

790,000

424,985

1,214,985

2,125,000

691,571

2,816,571

1,330,000

230,146

1,560,146

790,000

385,485

1,175,485

2,120,000

615,631

2,735,631

1,145,000

195,230

1,340,230

790,000

345,985

1,135,985

1,935,000

541,215

2,476,215

1,145,000

161,788

1,306,788

790,000

306,485

1,096,485

1,935,000

468,273

2,403,273

1,145,000

128,150

1,273,150

790,000

266,985

1,056,985

1,935,000

395,135

2,330,135

1,145,000

94,269

1,239,269

790,000

227,485

1,017,485

1,935,000

321,754

2,256,754

1,000,000

62,138

1,062,138

790,000

187,985

977,985

1,790,000

250,123

2,040,123

805,000

35,169

840,169

790,000

151,447

941,447

1,595,000

186,616

1,781,616

365,000

19,619

384,619

790,000

117,872

907,872

1,155,000

137,491

1,292,491

365,000

12,091

377,091

790,000

84,298

874,298

1,155,000

96,389

1,251,389

365,000

4,106

369,106

785,000

50,632

835,632

1,150,000

54,738

1,204,738

785,000

16,878

801,878

785,000

16,878

801,878

TOTAL

23,730,980

15,790,000

7,261,613

23,051,613

39,520,980

12,293,895

51,814,875

5,032,282

28,763,262

GENERAL DEBT SERVICE FUND LONG - TERM DEBT SCHEDULE

$4.50 $4.00 $3.50

INTEREST

Millions

$3.00

PRINCIPAL

$2.50 $2.00 $1.50 $1.00 $0.50 $0.00 24

32 33 34 FISCAL YEAR

131

*(1(5$/ '(%7 6&+('8/( 2) %21'6 28767$1',1* GENERAL DEBT SERVICE FUND SCHEDULE OF BONDS OUTSTANDING GENERAL

YEAR

AMOUNT

2023-24

FISCAL

2023-24

INTEREST

OUTSTANDING

PRINCIPAL

INTEREST

AGENT

TOTAL

ISSUE

RATE

MATURITY

@ 10/01/2023

FEES

DUE

5,427,913 3,000,000 4,000,000 9,000,000 7,345,000 7,320,000

1.94 2.22 2.66 3.37 3.5 3.5

2029 2037 2038 2039 2042 2033

OBLIGATION AMOUNT OF ISSUE

G.O. 2015 Ref G.O. 2016 G.O. 2017 G.O. 2018 G.O. 2021 G.O. 2021 ref

TOTAL ALL ISSUES

DUE

1,860,980 2,065,000 2,935,000 7,050,000 6,975,000 2,845,000

554,601 150,000 200,000 445,000 370,000 335,000

45,177 49,325 84,685 255,500 540,469 74,625

1,250 1,250 1,250 1,250 1,250 1,250

601,028 200,575 285,935 701,750 911,719 410,875

$23,730,980

$2,054,601

$1,049,781

$7,500

$3,111,882

132

*(1(5$/ '(%7 2) %21'6 28767$1',1* '(6&5,37,216 Bond Ratings : Moody's - Aa1, S&P's - AA+ REFUNDING BONDS - Series 2015 refunded the following: General Obligation Bond 2004 - $3,600,000 originally funded $1,130,000 for Oak Drive reconstruction $355,000 for South Yaupon reconstruction $1,075,000 for Dixie Drive asphalt to concrete $390,000 for South Magnolia reconstruction $650,000 for Brazos Oaks Spot Repairs combined with 2007 money to become complete reconstruction General Obligation Bond 2007 - $5,300,000 originally funded $2,800,000 for the reconstruction of streets and drainage in the Brazos Oaks Subdivision. $2,500,000 to provide renovations of the old Fire Station into an expanded Municipal Court General Obligation Bond 2009 - $2,400,000 Advanced refunded, originally funded For reconstruction of streets, water, sewer & drainage improvements on portions of Oak Drive, Jasmine and Winding Way.

General Obligation Bond 2016 - $3,000,000 Projects include Plantation Dr. Bridge, Willow/Blossom Drainage, Circle Way / Oak Dr Traffic

General Obligation Bond 2017 - $4,000,000 Projects include Woodland Park infrastrucure improvements and Phase 4 Downtown engineering

General Obligation Bond 2018 - $9,000,000 Projects include Phase 4 of the Downtown revitalization (N. Parking Place, Circle Way from Oak Dr. to That Way, and That Way from Circle Way to Oyster Creek Drive.)

General Obligation Bond 2021 - $7,600,000 Projects include Animal services Facility $3,700,000, Pin Oal, North Shady Oaks, Forest Oaks Ln Rehabilitation $2,600,000 Street panel Replacements $1,000,000 and Library Flooring $300,000

REFUNDING GENERAL OBLIGATION BOND 2021 - $7,320,000 General Obligation Bond 2016 Originally funded: ' $1,000,000 for spot repairs to arterial streets '$2,000,000 for drainage improvements downstream of the SH288/332 and smaller ditches including Willow Blossom Anchusa, Timbercreek park outfall, upper slave ditch.

REFUNDING BONDS - Series 2011 Originally refunded the following: General Obligation Bond Series 2001 - originally funded Humane Facility, two bays at Fire station 2, reconstruction of Magnolia from Hwy 332 to Acacia

General Obligation Bond 2013 - $4,000,000 Originally funded: For the replacement of the remainder of the paving on Magnolia, Laurel, Gardenia, Chinaberry,

General Obligation Bond 2010 - $3,000,000 Originally funded: $1,000,000 for spot repairs to arterial streets $2,000,000 for drainage improvements downstream of the SH288/332 and smaller ditches.

133

'(%7 3/$11,1* $'0,1,675$7,21 7KH &LW\·V JRDO LQ SODQQLQJ WKH LVVXDQFH RI GHEW LV WR WLPH LW VR WKDW WKHUH LV D PLQLPDO LPSDFW RQ WKH WD[ UDWH ,Q 0D\ RI YRWHUV DSSURYHG 0LOOLRQ LQ /LPLWHG 7D[ %RQGV 7KHVH ERQGV ZLOO EH VROG LQ WKUHH VHSDUDWH LVVXHV 7KH ÀUVW WUDQFKH ZDV IXQGHG LQ 'HFHPEHU IRU DV /LPLWHG 7D[ %RQGV 6HULHV 7KHVH LVVXHV ZLOO FRUUHVSRQG WR GHFOLQHV LQ WKH 'HEW 6HUYLFH WD[ UDWH VR WKDW WKH FXUUHQW HVWLPDWHG LPSDFW LQ WKH WD[ UDWH LV DSSUR[LPDWHO\ WZR FHQWV 7KH IXQFWLRQ RI WKLV VSUHDGVKHHW LV WR VKRZ WKH LPSDFW RI GHEW VHUYLFH UHTXLUHPHQWV RQ WKH RYHUDOO WD[ UDWH ,W GRHV QRW WU\ WR IRUHFDVW FKDQJHV LQ WKH PDLQWHQDQFH DQG RSHUDWLRQV 0 2 SRUWLRQ RI WKH WD[ UDWH

134

Purpose : Assumptions :

To determine the potential impact of proposed or planned debt issues on the city's tax rate. An increase in taxable values of 2.0% per year Debt issues of $7.6 in 2021; $8.8 in 2023; 10.1 in 2025 Interest rate on those bonds assumed to be 3.5%

2019-20

2020-21

2021-22

2022-23

2023-24

PROJECTED

GENERAL FUND TAX RATE

0.2315

0.2193

0.2317

0.2226

0.1857

DEBT SERV TAX RATE

0.1167

0.1097

0.1073

0.1005

0.1199

0.3482

0.3290

0.3390

0.3231

0.3056

0.0095

-0.0070

-0.0024

-0.0068

0.0194

-0.0068

0.0125

0.3482

0.3290

0.3390

0.3231

0.3056

DEBT SERVICE RATE INCR (DECR) YR TO YR DEBT SERVICE RATE INCR (DECR) OVER CURRENT

TOTAL TAX RATE

135

*(1(5$/ '(%7 6(59,&( )81' 7$; 5$7( 3/$11,1*

General and Debt Service Fund Tax Rate Planning Guide

This page is intentionally left blank

87,/,7< )81'

137

87,/,7< )81' 5(9(18(6 96 (;3(1',785(6 FY 2023-24 Revenues Sanitation 31%

Other 2%

Water 34%

Sewer 33%

FY 2023-24 Expenditures Transfer to Utility Capital Projects 0% Utility Administration 6%

Transfer to Utility Debt Service 11%

Water 32%

Sanitation 29% Wastewater 22%

138

87,/,7< )81' %8'*(7 6800$5< Revenues

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Plumbing Fees Tap Fees Administrative Fees Water Sales Senior Discount Sewer Sales Sanitation Sales Other Revenues Interest

$27,395 16,275 227,152 5,736,435 (277,570) 5,506,181 4,622,153 3,737,679 26,432

$20,000 13,000 200,000 5,776,517 (270,000) 5,611,579 5,242,420 70,400 3,250

$28,000 30,000 225,000 5,976,517 (288,000) 5,761,597 5,319,120 46,400 150,000

$28,000 16,000 225,000 6,097,000 (305,000) 5,895,000 5,654,320 146,400 186,000

Total Resources

$19,622,132

$16,667,166

$17,248,634

$17,942,720

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Non-Departmental Water Wastewater Sanitation Utility Administration

$3,320,000 5,143,829 4,280,724 4,600,462 859,120

$3,898,217 4,847,813 3,313,406 4,812,325 995,405

$2,511,470 4,795,410 3,248,983 4,427,075 970,307

$3,086,670 5,393,695 3,598,110 4,823,985 1,040,260

Total Expenditures

$18,204,135

$17,867,166

$15,953,245

$17,942,720

Expenditures

139

87,/,7< )81' 352-(&7(' 5(9(18( Revenues - Detail

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Plumbing Fees

$27,395

$20,000

$28,000

Tap Fees

16,275

13,000

30,000

16,000

227,112 40 227,152

200,000 0 200,000

225,000 0 225,000

5,615,155 32,730 88,550 5,736,435

5,664,517 22,000 90,000 5,776,517

5,864,517 22,000 90,000 5,976,517

5,985,000 22,000 90,000 6,097,000

(277,570)

(270,000)

(288,000)

(305,000)

5,426,181 80,000 5,506,181

5,531,579 80,000 5,611,579

5,681,597 80,000 5,761,597

5,815,000 80,000 5,895,000

1,932,462 305,093 883,849 834,893 84,049 32,729 254,643 230,481 0 8,850 36,919 18,185 4,622,153

2,129,400 405,600 970,000 934,420 178,000 20,000 300,000 250,000 0 4,000 36,000 15,000 5,242,420

2,545,200 0 970,000 934,420 178,000 30,000 300,000 300,000 0 5,500 36,000 20,000 5,319,120

2,659,300 0 1,116,000 1,157,520 0 30,000 330,000 300,000 0 5,500 36,000 20,000 5,654,320

3,737,679

70,400

46,400

146,400

26,432

3,250

150,000

186,000

$19,622,132

$16,667,166

$17,248,634

$17,942,720

Administrative Fees Late Payment Penalties Transfer Fees Water Sales Water Fees Brazoria Co. Conservation District City Water Usage

Senior Discount Sewer Sales Sewer Fees Reclaimed Water Sanitation Sales Residential Fees Household Recycling Commercial Garbage Apartment Garbage Fee Apartment Recycling Special Pick Up Fees Roll-Off Fees Compactor Fees Landfill Fees Recycle Goods Mulch Sales Dumpster Initial Set Up Fees

Other Revenues Interest

Total Utility Revenue

87,/,7< 121 '(3$570(17$/ This budget accounts for transfers to the General Fund to reimburse administrative services incurred by Sanitation, Water, and Wastewater. Additionally, it accounts for the transfer for Utility Debt Service to provide funds for the payment of long-term debt and a transfer to the General Fund for the Solid Waste franchise fee.

([SHQGLWXUH 6XPPDU\ 3ULPDU\

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

7RWDO ([SHQGLWXUHV

Operating Transfers

3,320,000

3,898,217

2,511,470

3,086,670

141

87,/,7< $'0,1,675$7,21 Utility Administration accounts for transfers to the General Fund to reimburse administrative services incurred by Sanitation, Water, and Wastewater. Additionally, it accounts for the transfer for Utility Debt Service to provide funds for the payment of long-term debt and a transfer to the General Fund for the Solid Waste franchise fee. FY 2022-23 Accomplishments

FY 2023-24 Goals

• At the beginning of FY 22-23 the city had 1,693 Hersey meters in the ground. Our Meter Exchange Project has picked back up with the delivery of meters. We have exchanged 171 meters as of April 1, 2023 and expect to exchange 200-250 before the end of this fiscal year;

• Replace 50 percent of the remaining Hersey Meters;

• Drive by Units have been delivered, and we will exchange 200 at the beginning of May 2023.

• Exchange another 500 meters before the end of the fiscal year; • Install 500 more drive-by meter units that would be placed in select “harder to read areas.” This would make reading more efficient and safer for meter technicians.

Expenditure Summary Primary

Total Expenditures

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 $GRSWHG

$859,120

$995,405

$970,307

$1,040,260

Salaries & Wages

295,456

355,900

340,920

372,300

Employee Benefits

80,916

144,800

127,105

155,600

Operating Expenses

394,973

416,350

423,927

433,860

Operating Transfers

87,775

78,355

78,500

Performance Measures Primary

2021-22 Actual

Customers Utilizing Bank Drafting (monthly)

2022-23 Target

2,311

2,500

2022-23 Estimated 2023-24 Target

2,300

2,500

Accounts Billed Monthly

9,200

9,300

9,250

9,300

Hersey Meters Remaining

1,693

1,200

700

Drive-bys (total installed)

500

200

500

142

:$7(5 The Water Department is responsible for operating and maintaining systems for the production, storage, and distribution of potable water in accordance with requirements of the Texas Commission on Environmental Quality, The Texas Department of Health, the Texas Commission of Fire Protection and the United States Environmental Protection Agency.

FY 2022-23 Accomplishments

FY 2023-24 Goals

• Finished rehabilitation of Well #10;

• Secure Supervisory Control and Data Acquisition (SCADA) controls access to North Water Plant;

• Cleaned internals of Ground Storage Tanksat Oak Drive and Beechwood Water Plants;

• Complete construction of the new Beechwood chemical building.

• Dunbar Tower restoration is complete;

• Installed Tank Mixers in Ground Storage Tanks at Oak Drive and Beechwood Water Plants; • Started construction on the new Beechwood chemical building.

Expenditure Summary Primary

Total Expenditures

2021-22 Actual

2022-23 Budget

2023-24 $GRSWHG

2022-23 Estimated

$5,143,829

$4,847,813

$4,795,410

Salaries & Wages

438,707

592,400

509,711

$5,393,695 668,000

Employee Benefits

92,150

226,300

177,503

251,800

Operating Expenses

4,527,732

3,966,153

4,045,236

4,410,895

Operating Transfers

85,240

62,960

63,000

Performance Measures Primary

2021-22 Actual

2022-23 Target

2022-23 Estimated

2023-24 Target

Pass rate for Bacteriological tests (480/year)

100%

Total Water Produced from Wells

56%

45%

Total Water used from BWA

44%

55%

Full Staffing Level

85%

95%

90%

95%

Staff With Appropriate Licenses

50%

90%

85%

90%

143

:$67(:$7(5 The Wastewater Department is responsible for the operation and maintenance of the wastewater collection and reclamation systems. The City has a water reclamation plant that can treat up to 5.85 million gallons per day (MGD). The current usage average is about 55 percent of capacity. FY 2022-23 Accomplishments

FY 2023-24 Goals

• Roofing replacements at several of the Lift Stations have been Completed;

• Recoat headworks at the Wastewater Treatment Plant;

• Installed Supervisory Control and Data Acquisition (SCADA) Prime Controls at Lift Stations #30, #20, and #25;

• Begin Basin #20 sewer improvements from Freese and Nichols engineering study that is currently being conducted;

• Lift Station #7 wet well re-coated and manhole replaced;

• Conduct an entire sewer modeling analysis to better define future needs with KIT Professional Services;

• Lift Station #34 re-coated and added a new manhole adjacent to the station;

• Continue working with HR Green on rehabilitating the 20-year-old Wastewater Treatment Plant.

• Pump upgrades at Lift Stations #1, #20, #14, #2, and #4; • Completed an overall assessment of the Wastewater Treatment Plant with HR Greene for asset management and criticality assessment 6-year plan; •Wastewater Treatment Plant Generator replacement completed.

Budget Summary Primary

2021-22 Actual

Total Expenditures

2022-23 Budget

2023-24 $GRSWHG

2022-23 Estimated

$4,280,724

$3,313,406

$3,248,983

$3,598,110

Salaries & Wages

799,433

1,024,300

985,718

1,082,700

Employee Benefits

179,671

407,500

360,707

433,800

Operating Expenses

3,176,875

1,754,006

1,774,958

1,954,010

Operating Transfers

124,745

127,600

Performance Measures Primary

2021-22 Actual

2022-23 Target

2022-23 Estimated 2023-24 Target

Full Staffing Level

85%

95%

90%

95%

Staff With Appropriate Licenses

85%

50%

85%

Number of Sanitary Sewer Overflows

Million Gallons of Wastewater Treated

833

1200

1016

% of incoming pollutants removed

97%

98%

338

400

% of sewer mains cleaned with accompanying video Dry Tons of Sludge Produced

144

6$1,7$7,21 The Sanitation Department collects and disposes of residential, business and other garbage. It operates the convenience center, mulch site and the city's recycling program. FY 2022-23 Accomplishments

FY 2023-24 Goals

• Completed & implemented route analysis to reach maximum efficiency with trash/recycling pickup;

• Evaluate, replace, and repair dumpsters throughout the city; • Continue cross-training efforts to ensure employees can operate all vehicles and equipment;

• Established improvements in the heavy trash pick pickup to ensure residents are having this removed from their neighborhood by Wednesday of most service weeks;

• Continue working towards maximum efficiency with the new routes for both garbage and recycle.

• Implemented a new camera system; • Provided CDL Driver Training for various divisions to enable laborers to obtain their CDL License; • Completed the Freeport Burnsite Project; • Assisted with the Festival of Lights & Touch A Truck special events; • Completed approximately 5,148 work orders compared to 2,448 in FY 2022

Expenditure Summary Primary

Total Expenditures

2021-22 Actual

2022-23 Budget

2023-24 $GRSWHG

2022-23 Estimated

$4,600,462

$4,812,325

$4,427,075

$4,823,985

Salaries & Wages

1,386,060

1,452,100

1,425,349

1,564,800

Employee Benefits

281,598

576,400

480,402

585,500

Operating Expenses

2,542,809

2,257,935

1,995,434

2,147,785

Operating Transfers

389,995

525,890

525,900

2022-23 Target

2022-23 Estimated

Performance Measures Primary

2021-22 Actual

2023-24 Target

Compacted garbage collected (compacted cubic yds)

74,103

76,873

78,264

Large trash collected to landfill (non-compacted cubic yds)

67,057

60,263

60,487

63,091

Large trash to wood grinding site (non-compacted cubic yds)

32,536

68,293

30,500

Recyclables Collected (tonnage)

2,560

3,535

2,740

2,987

145

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UTILITY DEBT SERVICE 147

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,QWHUHVW DQG 6LQNLQJ 3RUWLRQ 2FWREHU LQWHUHVW SD\PHQW WK $SULO SULQFLSDO SD\PHQW WK 7RWDO

2Q 6HSWHPEHU RXU UHTXLUHG EDODQFH LQ WKLV IXQG IRU WKH FXUUHQW GHEW LVVXDQFHV ZLOO EH 5HVHUYH 3RUWLRQ

,QWHUHVW DQG 6LQNLQJ 3RUWLRQ 2FWREHU LQWHUHVW SD\PHQW WK $SULO SULQFLSDO SD\PHQW WK 7RWDO

,W LV WKH &LW\·V SROLF\ WR IXQG DV PDQ\ SURMHFWV DV SRVVLEOH IURP WKH 8WLOLW\ 3URMHFWV )XQG DQG WR LQFXU QHZ GHEW RQ RQO\ WKH ODUJHU SURMHFWV ,Q GHWHUPLQLQJ WKH WLPLQJ IRU LVVXDQFH RI QHZ GHEW WKH REMHFWLYH LV WR PLQLPL]H WKH RYHUDOO GHEW VHUYLFH 7KHUHIRUH QHZ GHEW LVVXDQFH LV XVXDOO\ WLPHG WR FRLQFLGH ZLWK D GHFUHDVH LQ FXU UHQW GHEW VHUYLFH 7KH FDOFXODWLRQ WDNHV LQWR FRQVLGHUDWLRQ D SRWHQWLDO ERQG LVVXDQFH RI DSSUR[LPDWHO\

148

87,/,7< '(%7 6(59,&( )81' %8'*(7 6800$5< RESOURCES Fund Balance Revenues Transfer from Utility Fund Interest Income Bond Premium

Total Resources

ACTUAL 2021-2022

Ending Fund Balance

ESTIMATED 2022-2023

$'237(' 2023-2024

2,174,314 $

2,183,752 $

2,153,624

1,646,520 $ 9,438

1,411,470 $ 1,000

1,411,470 $ 47,650

1,936,670 49,000

1,655,958 $

1,412,470 $

1,459,120 $

1,985,670

3,830,272 $

3,596,222 $

3,642,872 $

4,139,294

EXPENDITURES Principal Interest Paying Agent Fees

BUDGET 2022-2023

ACTUAL 2021-2022

BUDGET 2022-2023

ESTIMATED 2022-2023

$'237(' 2023-2024

1,195,000 $ 448,770 2,750

1,000,000 $ 407,470 4,000

1,000,000 $ 485,248 4,000

1,295,000 635,320 4,000

1,646,520 $

1,411,470 $

1,489,248 $

1,934,320

2,183,752 $

2,184,752 $

2,153,624 $

2,204,974

149

87,/,7< '(%7 6(59,&( 6&+('8/( Fiscal Year

PRINCIPAL

INTEREST

TOTAL

2023 -

2024

1,295,000

635,320

1,930,320

2024 -

2025

1,245,000

584,270

1,829,270

2025 -

2026

1,240,000

535,020

1,775,020

2026 -

2027

1,235,000

485,920

1,720,920

2027 -

2028

1,145,000

439,720

1,584,720

2028 -

2029

1,140,000

396,220

1,536,220

2029 -

2030

1,140,000

352,920

1,492,920

2030 -

2031

1,065,000

315,890

1,380,890

2031 -

2032

1,065,000

280,435

1,345,435

2032 -

2033

1,060,000

244,725

1,304,725

2033 -

2034

955,000

209,125

1,164,125

2034 -

2035

955,000

176,425

1,131,425

2035 -

2036

955,000

146,625

1,101,625

2036 -

2037

810,000

116,575

926,575

2037 -

2038

810,000

90,537

900,537

2038 -

2039

540,000

64,250

604,250

2039 -

2040

290,000

46,400

336,400

2040 -

2041

290,000

34,800

324,800

2041 -

2042

290,000

23,200

313,200

2042 -

2043

290,000

11,600

301,600

17,815,000

5,189,977

23,004,977

TOTAL

Proposed Utility Debt Service Schedule Short-Term Outlook

$2.50

Principal

$2.00

Interest

millions

$1.50 $1.00 $0.50 $0.00 Interest

2024

2025

2026

2027

2028

2029

2030

635,320

584,270

535,020

485,920

439,720

396,220

352,920

Principal 1,295,000 1,245,000 1,240,000 1,235,000 1,145,000 1,140,000 1,140,000

6&+('8/( 2) 28767$1',1* 87,/,7< %21'6 REVENUE

YEAR

AMOUNT

2023-24

BOND

AMOUNT

INTEREST

OUTSTANDING

PRINCIPAL

INTEREST

TOTAL

ISSUE

OF ISSUE

RATE

MATURITY

@ 10/01/23

DUE

SERIES 2013

2,000,000

2.90

2033

1,000,000

100,000

29,750

129,750

SERIES 2016

4,000,000

2.26

2036

2,270,000

245,000

68,100

313,100

SERIES 2017

5,000,000

2.84

2038

4,100,000

275,000

131,925

406,925

SERIES 2019

5,755,000

4.00

2040

4,640,000

380,000

141,395

521,395

SERIES 2022

5,805,000

3.69

2043

5,805,000

TOTAL ALL ISSUES

$17,815,000

295,000

264,150

559,150

$1,295,000

$635,320

$1,930,320

Water and Sewer Revenue Bonds Series 2013 Proceeds from the 2013 Series funded the following projects: Water systement expansion Northwest production and storage. Repair and repaint Dow elevated storage tank, Local lift station renovation, Sanitary sewer on Center Way and Begonia

Water and Sewer Revenue Bonds Series 2016 Proceeds from the 2016 issue will fund a portion of the Northwest Sewer Expansion

Water and Sewer Revenue Bonds Series 2017 Proceeds from the 2017 issue will fund sewer repairs to Basin 6, Lake Forest and Huisache.

Water and Sewer Revenue & Refunding Bonds Series 2019 Proceeds from the 2019 Sewer Bonds are for Lift Station 1 and transmission line.

151

This page is intentionally left blank 152

CAPITAL FUND PROJECT 153

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154

*(1(5$/ 352-(&7 )81' $17,&,3$7(' &$6+ )/2: RESOURCES

Fund Balance

ACTUAL 2020-21 $

3,174,291

ACTUAL PROJECTED $'237(' 2021-22 2022-23 2023-24 $ 3,738,700

$ 3,614,028

$ 1,846,762

Revenues Special Assessment Fees

23,789

Interest Income

1,283

1,400

57,945

60,000

Keep America Beautiful - Recycle Program CDBG Grant - Museum Roof CDBG Grant - Hike & Bike Trail CDBG Grant - ADA Ramp Replacement

112,423

CDBG Grant - Azalea Bridge Crossing

137,577

Federal Grant - Harvey

497

FEMA-Golf Course Flood Damage FEMA - Ike Recovery Act Fund

238,285

Transfer from General Fund

1,400,000

Transfer from Utility Fund Total Revenues Total Resources

1,400,000

1,640,065

1,651,400

81,734

60,000

4,814,356

$ 5,390,100

$ 3,695,762

$ 1,906,762

PROJECTED $'237(' 2022-23 2023-24

EXPENDITURES

ACTUAL 2020-21

ACTUAL 2021-22

Previously Approved Projects

1,075,656

1,776,072

1,849,000

Additional Proposed Projects Total Expenditures

1,775,000 1,075,656

155

1,776,072

1,849,000

1,775,000

*(1(5$/ 352-(&7 )81' 352-(&7 +,6725< EXPENDITURES Completed Projects BRA Flood Study 18 Bastrop Bayou Flood Study Buxton Retail Market Study Demo of Condemned Bldgs Fire Hose Replacement New Pumper Fire Truck OSSI / Central Square Enterprise Upgrade Parks & Rec Masterplan POD Traffic System Extension Radio System Repeaters 400MHz - PW Radios for Streets & Drainage Records Scanning Replace Fire bunker Gear and Air Packs School recycling 6 School Zone Lights Sign Machine for Traffic SWAT Equipment Traffic Preemptive System/Priority Control Transit Vista Com / Eventide Recorder System

BUDGET YEAR

PROJECT

PRIOR

ACTUAL

ESTIMATED

$'237('

PROJECT

APPROVED

BUDGET

YEARS

2019-20

2020-21

2021-22

2022-23

2023-24

TOTALS

16-19 18-21 18-20 16-25 17-18 20-21 23-25 15-17 21-23 22-23 22-23 18-25 14-25 17-19 20-21 22-23 22-23 16-25 09-25 22-23

25,000 140,000 160,000 160,000 25,000 900,000 1,120,000 75,000 60,000 25,000 20,000 175,000 590,000 20,000 45,000 8,000 125,000 163,000 786,000 42,000

25,000 82,498 110,000 20,723 21,906

16,074

217 Center Way

17-18

70,000

68,344

A/C IT/911 Equipment room

18-19

50,000

57,448

Air Conditioning Replacements

97 - 25

815,000

382,296

Animal Shelter Trailer Artificial Range Tee - FEMA City Building Generators City Hall Improvements City Hall Remodel Office Space-IT Civic Center Carpet Dispatch - 4th station Dog Park-Plan Development Facility Master Plan Fire Station Roof Repair Fire Station #1 Repair Project Golf Course Misc - FEMA Historical Museum Repairs Jasmine Hall Repairs Misc Repairs at Golf Course Museum Roof - CDBG Police Main Water Line Repairs Police Station Space Needs Analysis Police Training Room update Recreation Center Renovation (Roof) Remove and Replace underground fuel tanks Repair Museum Facing Repair of Service Center Canopy Sand Trap Filtration System Service Center Sevice Center Buildings Insulation UPS Battery Backup (911)

17-18 17-19 23-24 21-24 17-18 14-18 19-20 15-19 18-19 18-19 22-24 16-18 21-22 17-18 20-21 17-18 21-22 23-24 22-23 21-22 21-22 17-18 23-24 23-24 22-23 21-22

50,000 20,000 250,000 625,000 25,000 120,000 45,000 60,000 35,000 60,000 280,000 12,000 30,000 15,000 20,000

55,959 20,580

30,000 50,000 280,000 450,000 450,000 85,000 50,000 30,000 50,000 100,000

ADA Ramp Replacement (CDBG) Azalea Bridge Crossing (CDBG) Hike and Bike (CDBG)

20-21 20-21 17-18

134,000 106,000 134,672

134,672

13,264 134,672

Oak Drive South at Sportsplex

17-19

190,000

162,593

OAR Bridge over Oyster Creek Repair

22-23

100,000

Oyster Bend Bridge

15-19

350,000

280,000

41,446 50,000 11,889

15,453

11,750

306,672

569,277

2,161

9,245

20,000

603,930

510,000

35,000 40,093

25,000 40,000

1,719

47,866 230,343 12,912

7,806 2,879 7,181

43,643 96,633

26,059 4,640

50,661

39,013 381,350

23,843 137,888

68,944

137,888

124,679 19,771 70,000 41,399

41,074 123,944 160,000 89,060 21,906 878,110 1,113,930 1,719 185,374 414,588 20,093 50,661 124,679 82,627 796,070 41,399

FACILITIES: 68,344 57,448 80,417

94,383

147,858

87,872

50,000

250,000 20,757

2,780

22,088 108,381 39,913 45,208 32,171 60,000 90,528

100,000

12,827 21,290 10,233 20,000 115,328 34,160 50,000 255,768 443,477 6,087

28,305

83,648 50,000 30,000 108,310

842,826 55,959 20,580 250,000 23,537 22,088 108,381 39,913 45,208 32,171 60,000 190,528 12,827 21,290 10,233 20,000 115,328 34,160 50,000 255,768 443,477 34,392 83,648 50,000 30,000 108,310

PAVING: 13,264

Pedestrain Crossing installation

14-16

66,000

17,860

Sidewalks / ADA Ramps

96 - 25

1,369,307

920,648 75,358

School Zone Communication upgrade

18-21

80,000

Slope Paving

20-25

233,195

Street Joint Sealant

23-24

200,000

Creekside Bridge Payoff

21-22

250,000

17,860 22,450

12,400

200,000

1,155,498 75,358

27,360

27,360 200,000 239,370

200,000 239,370

*(1(5$/ 352-(&7 )81' 352-(&7 +,6725< EXPENDITURES

BUDGET YEAR

PROJECT

PRIOR

ACTUAL

ESTIMATED

$'237('

PROJECT

APPROVED

BUDGET

YEARS

2019-20

2020-21

2021-22

2022-23

2023-24

TOTALS

DRAINAGE PROJECTS: East Side Drainage Study

16-19

600,000

Huckleberry Gate Outfall Structure Hurricane Pump Concrete Pads Jackson Oaks II drainage proj Lift Station for Animal Control Facility Magnolia Ditch Lining Mulberry Ditch Improvements Northwood Drainage Project Old Angleton Pad site Pecan Lake Ditch Lining Replace Ross Switch Ditch Out River Oaks Outfall Shy Pond Drainage Pipe Repair Slope Paving Stream Monitoring

19-21 21-22 17-18 22-23 18-19 23-24 18-19 18-19 17-18 22-23 17-18 20-22 18-22 18-20

66,500 15,000 75,200 75,000 40,000 250,000 81,000 10,000 25,000 60,000 32,500 815,000 210,000 80,000 $ 14,469,374

524,971

52,638

577,609

120,458

120,458 80,897 250,000 70,239 4,576 24,512 58,450 36,000 76,039 66,805 57,200

80,897

250,000 70,239 4,576 24,512 58,450 36,000 76,039 66,805 17,200

40,000 $

4,420,167

989,486

157

1,075,656

1,216,206

1,483,894

1,775,000

$ 10,960,409

*(1(5$/ 352-(&7 )81' &$3,7$/ ,03529(0(17 7KLV SODQ LV GHVLJQHG WR VHW &DSLWDO 3URMHFW SULRULWLHV IRU WKH IXWXUH 7KLV SODQ LQFOXGHV SURMHFWV WKDW PD\ EH IXQGHG IURP VHYHUDO VRXUFHV LQFOXGLQJ ERQG LVVXHV $V SDUW RI WKH DQQXDO EXGJHW SURFHVV DQG WKH YLVLRQLQJ SURFHVV &LW\ &RXQFLO DQG &LW\ 6WDII GLVFXVV SURMHFWV DSSHDULQJ RQ WKH SODQ $W WKLV PHHWLQJ SULRULWLHV DQG HVWLPDWHG FRVWV DUH UHDVVHVVHG DQG QHZ SURMHFWV DUH GLV cussed and added to the plan. 7R KHOS HYHU\RQH XQGHUVWDQG WKH GHWDLOV RI HDFK SDUWLFXODU SURMHFW LQ WKH SODQ D &DSLWDO ,PSURYHPHQW 3ODQ ERRN ZDV FUHDWHG 7KLV ERRN KDV VHYHUDO SDJHV GHGLFDWHG WR HDFK SURMHFW ,W JLYHV D IXOO GHVFULSWLRQ RI WKH SURMHFW GHWDLOV RQ HVWLPDWHG FRVW ZKR SURSRVHG WKH SURMHFW DQG ZK\ &LWL]HQ LQSXW LV UHFHLYHG WKURXJKRXW WKH \HDU DQG UHTXHVWHG SURMHFWV DUH FRQVLGHUHG GXULQJ JRDO VHWWLQJ DQG EXGJHW SUHSDUDWLRQ &LWL]HQV DUH DOVR JLYHQ DQ RSSRUWXQLW\ WR SURYLGH WKHLU LQSXW DW DOO EXGJHW ZRUNVKRSV DQG hearings. $IWHU DOO JRDO VHWWLQJ FDSLWDO SURMHFWV EXGJHW ZRUNVKRSV DQG SXEOLF KHDULQJV WKH &DSLWDO ,PSURYHPHQW 3ODQ LV DGRSWHG DV SDUW RI WKH DQQXDO EXGJHW

General Projects Fund Proj No.

FY 2023-24 FY 23-24

Description

2022-01 OSSI / Central Square Enterprise upgrade 2023-14 Mulberry Ditch Improvements 2023-20 City Building Generators Annual Sidewalk/Ramp Repairs 2 2023-21 Street Joint Sealant 2022-03 Fire Station #1 Repair Project - Additional Funds Air Conditioning Replacement 15 2023-05 Police Station Space Needs Analysis 2023-12 Repair of Service Center Canopy Replace Fire Bunker Gear 230 2023-08 Sand Trap Filtration System Reconstruction Service Center 1607 Scanning Permanent Records Demo of Condemned Buildings Annual 2 2023-01 Records Room Upgrade 2023-13 Traffic Mobility Plan 2016-02 Slope Paving 2023-07 CNG Building Upgrade 2023-06 Fire Station Access Control and Cameras Traffic Signal Priority Control 42 2023-09 Library Improvements- Smart Thermostats, Painting/Resealing Window & Door Frames 2023-10 Historical Museum Wing Extension Design 2023-11 Historical Museum Temporary Office Space Additions 2023-03 Chiller Unit Full Replacement 2023-04 Genetec Controlled Door Access Upgrade 2023-02 Controlled Access Fencing

GP GP GP GP GP GP GP GP GP GP GP GP GP

General Project Fund General Obligation Bond Funds Certificates of Obligation Other Total Project Costs

$ $ $ $ $ $ $ $ $ $ $ $ $

GP $ GO $ CO $ $ $

158

510,000 250,000 250,000 200,000 200,000 100,000 50,000 50,000 50,000 40,000 30,000 25,000 20,000

FY 24-25

FY 25-26

50,000

40,000

GP GP GP GP GP GP GP GP GP GP GP

$ $ $ $ $ $ $ $ $ $ $

25,000 20,000 10,000 225,000 150,000 100,000 75,000 24,000 20,000 20,000 10,000

GP GP

$ $

50,000 20,000

GP GP

$ $

24,000 20,000

GP GP GP

$ $ $

250,000 85,000 50,000

FY 24-25 819,000 GP - GO - CO 819,000

$ $ $ $ $

FY 25-26 639,000 639,000

FY 23-24 1,775,000 GP - GO - CO 1,775,000

$ $ $ $ $

87,/,7< 352-(&7 )81' 8WLOLW\ 3URMHFWV SURYLGHV IXQGLQJ IRU D ZLGH YDULHW\ RI ZDWHU DQG VHZHU SURMHFWV 7KHVH PDMRU SURMHFWV DUH VLJ QLÀ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

RESOURCES

Cash Balance

ACTUAL 2020-21 $

Revenues Interest Income Transfer from Utility Fund Total Revenues Total Resources

ACTUAL 2021-22

PROJECTED 2022-23

$'237(' 2023-2024

3,646,831 $ 4,255,022

4,822,851

4,255,106

2,028 1,800,000 1,802,028

20,579 1,800,000 1,820,579

117,255 1,200,000 1,317,255

120,000 120,000

5,448,858 $ 6,075,601

6,140,106

4,375,106

EXPENDITURES

ACTUAL 2020-21

ACTUAL 2021-22

PROJECTED 2022-23

$'237(' 2023-2024

Previously Approved Projects $

1,193,837 $ 1,252,750

1,885,000

0 2,067,420

Additional Proposed Projects Total Expenditures

1,193,837

1,252,750

159

1,885,000

2,067,420

87,/,7< 352-(&7 )81' 352-(&7 +,6725< UTILITY PROJECTS FUND Project History and Additional Proposed Projects EXPENDITURES

BUDGET YEAR

PROJECT

PRIOR

ACTUAL

ESTIMATED

$'237('

PROJECT

APPROVED

BUDGET

YEARS

2019-20

2020-21

2021-22

2022-23

2023-24

TOTALS

WATER PROJECTS: Balsam Elevated Storage Tank Rehab Meter Replacement Program Well #7 Repair Hose Bibs (BASF Donation) Dow Tower 10" Water Main Replace Beechwood Chemical Storage Drive by Water Meters Hydraulic Water Model/Master Plan Water Risk Analysis Water Utility 5-Year Plan Lift Station Upgrades HR Green Chlorinization Upgrade Dunbar Tower Rehab Well 11 & 16 Generators Lead & Copper EPA Mandate Total Water Projects

19-20 04-23 20-22 20-21 17-19 18-23 19-24 19-20 20-21 23-24 21-22 21-22 22-23 22-23 22-24

$ 500,000 $ 1,017,973 $ 110,000 $ $ 300,000 $ 924,136 $ 255,000 $ 135,000 $ 60,000 $ 125,000 $ 400,000 $ 900,000 $ 450,000 $ 200,000 $ 350,000 $ 5,727,109

699,305

132,792

SEWER PROJECTS: WWTP Fine Screen Replacement WWTP Fine Screen Replacement #2 Repair FS#2 Drive & Sewer Lift Station 5 Rehab Lift Station 14 Redesign Lift Station/WWTP Upgrades Yaupon sewer repair Oyster Creek Drive sewer repair Sewer Lateral Line Replacement Sewer Modeling Analysis Sewer Improvement Study for LS 20 Spanish Oak Line Resize to 8" Interim SSO Control Best Western Total Sewer Projects

18-19 20-21 21-22 18-19 23-24 23-26 19-20 19-20 20-23 21-23 22-23 23-24 22-24

Completed Projects

$ 90,000 $ 100,000 $ 110,000 $ 124,500 $ 400,000 $ 1,150,000 $ 33,000 $ 253,000 $ 150,000 $ 400,000 $ 161,000 $ 300,000 $ 200,000 $ 3,471,500

472,284 99,600 49,998 219,524 18,975

5,161 46,499

36,394 68,852 53,719

70,000

125,000

382,355 145,725 $

937,804

$ 184,451

681,247

668,180

416,030 209,635 $

904,946

175,000 370,000

75,000 95,600 124,217 400,000 492,420 32,800 252,500 12,790

17,668 244,535 8,715

87,653

$ 484,517

250,000 450,000 30,000 20,000 275,000 100,000 250,000

21,328

6,173 278,579

Total Other Projects / Equipment

1,375,000

21,328

284,752

404,200

Total Water and Sewer Projects

$ 10,573,609

959,131

$ 953,720

$ 1,193,837

$ $ $ $ $ $ $

55,451 99,570 24,660

29,635

OTHER PROJECTS / EQUIPMENT : Citizens Convenience Center 18-19 19-20 Replace CNG Compressor Garbage Route Analysis 21-22 Radios for vehicles/personnel 22-23 SCADA System Upgrades 23-24 City Building Generators - Revised 23-24 Mulch Yard Improvements 21-22

55,451 40,067 14,946

108,390

87,653

3,900 274,818

300,000 130,000 $ 1,322,420

219,927 184,274 12,825

6,019 275,000 100,000

100

$ 472,284 $ 931,696 $ $ 49,998 $ 219,524 $ 171,433 $ 256,136 $ 108,458 $ 53,719 $ 125,000 $ 29,635 $ $ 798,384 $ 355,361 $ 175,000 $ 3,746,628

$ 75,000 $ 95,600 $ $ 124,217 $ 400,000 $ 492,420 $ 32,800 $ 252,500 $ 30,458 $ 332,188 $ 8,715 $ 300,000 $ 133,900 $ 2,277,798

$ $ $ $ $ $ $

247,427 462,853 18,844 275,000 100,000 100

12,925

6,019

375,000

1,104,223

768,758

$ 1,185,783

$ 2,067,420

$ 7,128,649

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ÀYH \HDU SODQ D &DSLWDO ,PSURYHPHQW 3ODQ ERRN ZDV FUHDWHG 7KLV ERRN KDV VHYHUDO SDJHV GHGLFDWHG WR HDFK SURMHFW ,W JLYHV D IXOO GHVFULSWLRQ RI WKH SURMHFW GHWDLOV RQ HVWLPDWHG FRVW ZKR SURSRVHG WKH SURMHFW DQG ZK\ &LWL]HQ LQSXW LV UHFHLYHG WKURXJKRXW WKH \HDU DQG UHTXHVWHG SURMHFWV DUH FRQVLGHUHG GXULQJ EXGJHW SUHSDUDWLRQ &LWL]HQV DUH DOVR JLYHQ DQ RSSRUWXQLW\ WR SURYLGH WKHLU LQSXW DW DOO EXGJHW ZRUNVKRSV DQG KHDULQJV $IWHU DOO FDSLWDO SURMHFWV EXGJHW ZRUNVKRSV DQG SXEOLF KHDULQJV WKH ÀYH \HDU &DSLWDO ,PSURYHPHQW 3ODQ LV DGRSWHG DV SDUW RI WKH DQQXDO EXGJHW

Utility Projects Fund Proj No.

Project Description

FY 2023-24 FY 23-24

FY 24-25

2023-17

SEW Lift Station 14 Redesign

UP $

400,000

2023-16

WAT Spanish Oak Line Resize to 8"

UP $

300,000

2019-03

SCADA System Upgrades

UP $

275,000

2022-04

WAT Lead and Copper EPA mandate

UP $

175,000

2021-10

SEW Lift Station/WWTP Upgrades

UP $

492,420 UP $

UP $

130,000

2022-07

SEW Interim SSO Control Best Western Plus

2023-18

WAT Water Utility 5-Year Plan

UP $

125,000

2023-19

UP $

100,000

2019-08

WAT Drive By Meters Utility Project Total

fdasfs fdfas

City Building Generators

UP $ $

70,000 UP $ 2,067,420 $

FY 23-24 $ 2,067,420 $ $ $ -

FUNDING SOURCE Utility Projects Fund Revenue Bond Sales Tax Other

FY 25-26

500,000

UP $

500,000

70,000 570,000

UP $ $

70,000 570,000

FY 24-25 $ 570,000 $ $ $ -

FY 25-26 $ 570,000 $ $ $ -

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ECONOMIC DEVELOPMENT FUND

(&2120,& '(9(/230(17 )81' 7KH (FRQRPLF 'HYHORSPHQW )XQG LV XVHG WR DFFRXQW IRU WKH UHYHQXH IURP WKH KDOI FHQW VDOHV WD[ 9RWHUV DSSURYHG WKH KDOI FHQW VDOHV WD[ RQ 0D\ DQG FROOHFWLRQ RI WKH WD[ EHJDQ LQ 2FWREHU $V VSHFLÀHG RQ WKH EDOORW WKH XVH RI WKLV UHYHQXH LV OLPLWHG WR SD\PHQW RI WKH FRVWV RI ODQG EXLOGLQJ HTXLSPHQW IDFLOLWLHV LPSURYHPHQWV DQG PDLQWHQDQFH DQG RSHUDWLRQ FRVWV IRU SXEOLF SDUN SXUSRVHV UHFUHDWLRQDO IDFLOLWLHV WR EH XVHG IRU VSRUWV DQG HQWHUWDLQPHQW DQG IRU LQIUDVWUXFWXUH LPSURYHPHQWV IRU GHYHORSPHQW RI QHZ RU H[SDQGHG EXVLQHVV HQWHUSULVHV 6LQFH LWV DSSURYDO WKH KDOI FHQW VDOHV WD[ KDV SURYLGHG IXQGLQJ IRU D YDULHW\ RI SURMHFWV LQFOXGLQJ WKH &LW\·V RXWGRRU SRRO 5HFUHDWLRQ &HQWHU &LYLF &HQWHU <RXWK 6SRUWVSOH[ :LOGHUQHVV *ROI &RXUVH %$6) 'RJ 'RJ 3DUN DQG 6NDWH 3DUN )RU )< VWDII LV UHFRPPHQGLQJ DQRWKHU DJJUHVVLYH SURMHFW OLVW EDVHG RQ FDVK ÁRZ WR WKH IXQG 7KHVH QHZ SURMHFWV DUH SUHYLRXVO\ DSSURYHG SURMHFWV DUH QRW LQFOXGHG RQ WKLV FKDUW

2023-24

Recreation Center Renovations )3

1DWDWRULXP 'XFW 6RFN 5HSODFHPHQW

5HF &HQWHU /RFNHU 5RRP 5HQRYDWLRQV

Madge Griffith Park )3

5HSODVWHU 2XWGRRU 3RROV

Civic Center Projects ([WHULRU 6WXFFR 3DLQW

Jasmine Hall Renovations )3

-DVPLQH +DOO 5HQRYDWLRQV Golf Course Projects

*ROI &RXUVH 0LVF 5HSDLUV MacLean Park Improvements

*LUOV <RXWK 6RIWEDOO )HQFLQJ

'RJ 3DUN /(' /LJKWV

0DF/HDQ 5HVWDEOLVK 'UDLQDJH

TOTAL 1/2 SALES TAX ST

1,092,500 1,092,500

(&2120,& '(9(/230(17 )81' %8'*(7 6800$5< RESOURCES Fund Balance Revenues Half Cent Sales Tax Miscellaneous Interest Income Total Resources

ACTUAL

BUDGET

ESTIMATED

$'237('

2021-22

2022-23

2023-24

3,504,159 $

4,022,033 $

4,022,033 $ 3,396,688

3,968,733 $ 0 16,361 3,985,094 $

4,103,200 $ 0 2,500 4,105,700 $

4,137,500 $ 4,180,000 0 0 193,714 200,000 4,331,214 4,380,000

7,489,252 $

8,127,733 $

8,353,248

7,776,688

ACTUAL

BUDGET

ESTIMATED

$'237('

2021-22

2022-23

2023-24

1,333,743 $ 74,340 643,797 75,895 201,054 809 11,705 103,776

1,715,060 $ 100,000

1,715,060 $ 1,517,935 100,000 100,000

EXPENDITURES Transfer to Econ. Devl. Debt Serv. $ Landscaping Maintenance New Skate Park at MacLean/ Repairs ($605,000) Misc Repairs at Golf Course Recreation Center Ballfield Fence Replacement Parking Lot Resurfacing Misc Park Projects Rec Center Nat. Dehumidification System Rec Center Pump Room Repiping Rec Center Leisure Pool Resurfacing Rec Center Network Video Recorder-Surveillance Rec Center Exterior Paint & Parking Lot Restripe Civic Center Replace Banquet Chairs Civic Center New Flooring - Plaza Civic Center Fountain Removal / Gazebo Install Azalea Road Constructions Jasmine Hall Renovations Downtown - Install Pavers in Median MacLean - Girls Youth Softball Safety Netting Repl Suggs Park - Suggs Baseball Complex Fencing Transfer to Golf Debt Service Golf Course Operating Natatorium Duct Sock Replacement Rec Center Locker Room Renovation Design Exterior Stucco/Paint Downtown TDECU Parking Lot Supplement Outdoor Pool Repairs Girls Youth Softball Fencing Dog Park LED Lights MacLean -Restablish Drainage Transfer to General Fund

120,000

600,000 68,000 68,000 22,000 82,000 90,000 24,000

459,600 162,500

600,000 70,000 73,000 15,500 75,000 90,000 24,000 (185,000) 750,000 30,000 50,000 35,000 125,000 382,500 500,000

495,000 30,000 50,000 35,000 125,000 382,500 500,000

185,000

50,000

Total Expenditures

400,000 3,467,219 $

450,000 5,020,060 $

450,000 4,956,560

500,000 60,000 42,500 250,000 (100,000) 100,000 300,000 60,000 45,000 450,000 3,560,435

Ending Fund Balance

4,022,033 $

3,107,673 $

3,396,688

4,216,253

Lake Jackson Development Corporation Financial Plan FUND BALANCE

Actual 2021 - 22

Estimated 2022 - 23

ĚŽƉƚĞĚ 2023 - 24

Projected 2024 - 25

Projected 2025 - 26

$3,504,159

$4,069,533

$3,744,188

$4,463,753

$4,900,000

3,968,733

4,137,500

4,180,000

4,260,000

4,350,000

16,361

193,714

200,000

$3,985,094

$4,331,214

$4,380,000

$4,460,000

$4,550,000

350,000

450,000

REVENUES Half Cent Sales Tax Miscellaneous Interest Income

Total Revenues

Transfer to Recreation Operations Restrooms & Rec Center CO $3.5M at 10 years at 3%

45,129

480,550

463,550

446,550

429,550

Parks and Recreation Projects

961,141

1,194,000

807,500

1,210,000

1,190,000

Recreation Subtotal

1,356,270

2,124,550

1,721,050

2,106,550

2,069,550

Economic Development Debt Service

1,288,614

1,234,510

1,054,385

1,026,824

1,002,130

S. Parking Place Design Azalea Road Constructions

495,000

Downtown TDECU Parking Lot Supplement Downtown Maintenance

100,000 74,340

100,000

1,362,954

1,829,510

1,254,385

1,126,824

1,102,130

75,895

120,000

185,000

290,000

310,000

Golf Course Debt Service

459,600

382,500

Golf Course Operating Reserve

165,000

200,000

500,000

Golf Course Subtotal

700,495

702,500

685,000

790,000

810,000

Total Expenditures

3,419,719

4,656,560

3,660,435

4,023,374

3,981,680

Net Revenues ( Expenditures)

570,000

(330,000)

720,000

440,000

570,000

ENDING FUND BALANCE

$4,069,533

$3,744,188

$4,463,753

$4,900,000

$5,470,000

TARGET FUND BALANCE

1,715,060

1,517,935

1,473,374

1,431,680

1,241,472

Economic Development Subtotal Golf Course Projects Golf Course 2016 Brazos River Flood

EXPENDITURES

6$/(6 7$; +,6725<

Est. proposed

Fiscal Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

One Cent Sales Tax 5,226,636 6,276,467 6,454,920 6,377,917 6,902,000 6,833,831 6,797,225 7,491,965 7,937,466 8,275,000 8,360,000

Section 380 Sales Tax Rebate 277,838 285,337 264,649 77,181 86,029 217,467 111,468 116,263 166,417 192,000 192,000

Half Cent Sales Tax 2,752,237 3,138,233 3,227,460 3,188,958 3,451,000 3,416,916 3,398,613 3,745,982 3,968,733 4,137,500 4,180,000

Percentage Growth 2.62% 20.09% 2.84% -1.19% 8.22% -0.99% -0.54% 10.22% 5.95% 4.25% 1.03%

The City has executed several Section 380 economic development agrreements over the last 20 years. The typical agrreement rebates half of the additional one cent sales generated by the development. The Sales tax to the general fund is the one cent sales tax less the rebate amount. 14M

One Cent

Half Cent

13M 12M 11M 10M 9M 8M 7M 6M 5M 4M 3M 2M 1M K

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

2024

Half Cent 2,752,23 3,138,23 3,227,46 3,188,95 3,451,00 3,416,91 3,398,61 3,745,98 3,968,73 4,137,50 4,180,00 One Cent 5,226,63 6,276,46 6,454,92 6,377,91 6,902,00 6,833,83 6,797,22 7,491,96 7,937,46 8,275,00 8,360,00

(&2120,& '(9(/230(17 '(%7 6(59,&( %8'*(7 7KH (FRQRPLF 'HYHORSPHQW 'HEW 6HUYLFH )XQG LV XVHG IRU WKH DFFXPXODWLRQ RI UHVRXUFHV WR SURYLGH IRU WKH SD\PHQW RI SULQFLSDO LQWHUHVW DQG DJHQW IHHV RQ GHEW DXWKRUL]HG E\ WKH /DNH -DFNVRQ (FRQRPLF 'HYHORSPHQW Corporation. 7KH (FRQRPLF 'HYHORSPHQW )XQG ZLOO PDNH D WUDQVIHU WR WKLV IXQG HTXDO WR WKH UHTXLUHG GHEW VHUYLFH SD\PHQWV &XUUHQW GHEW LQFOXGHV PLOOLRQ LQ &HUWLÀFDWHV RI 2EOLJDWLRQ VROG WR SURYLGH IXQGLQJ IRU 3KDVH RI WKH 'RZQ WRZQ 5HYLWDOL]DWLRQ 3URJUDP PLOOLRQ IRU WKH FRQVWUXFWLRQ RI 6RXWK 3DUNLQJ 3ODFH 3KDVH RI WKH 'RZQWRZQ 5HYLWDOL]DWLRQ 3URMHFW PLOOLRQ WR IXQG WKH H[WHQVLRQ RI ZDWHU OLQHV WR WKH DLUSRUW PLOOLRQ LQ UHIXQGLQJ ERQGV DQG PLOOLRQ WR IXQG WKH H[WHQVLRQ RI VHZHU OLQHV WR WKH DLUSRUW DQG LPSURYHPHQWV WR WKH PDLQ IURP OLIW VWDWLRQ QHDU %UD]RV 0DOO WR WKH ZDVWHZDWHU WUHDWPHQW SODQW $ GHEW LVVXDQFH RI ZDV IXQGHG LQ 0D\ ZLWK &HUWLÀFDWH RI 2EOLJDWLRQ 6HULHV IRU 5HFUHDWLRQ DQG 3DUN LPSURYHPHQWV

RESOURCES Fund Balance

ACTUAL 2021-22 $

Revenues Transfer from Econ. Devl. Total Resources

EXPENDITURES

BUDGET 2022-23

0 $

ESTIMATE 2022-23 0 $

0 $

$'237(' 2023-24

1,381,063 1,381,063

1,675,110 1,675,110

1,517,935 1,517,935

1,381,063 $

1,675,110 $

1,517,935

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATE 2022-23

$'237(' 2023-24

Principal Interest

1,046,534 $ 334,529

1,343,466 $ 331,644

1,210,399 307,536

Total Expenditures

1,381,063 $

1,675,110 $

1,517,935

Ending Fund Balance

0 $

(&2120,& '(9(/230(17 '(%7 6(59,&( 6&+('8/( DATE

CURRENT DEBT PROPOSED DEBT FISCAL FISCAL TOTALS FISCAL TOTALS GRAND TOTALS PRINCIPAL INTEREST PRINCIPAL INTEREST PRINCIPAL INTEREST TOTAL 1,210,398 1,207,125 1,203,188 1,049,251 1,026,216 1,027,838 1,000,000 805,000 795,000 460,000 365,000 115,000 115,000

307,535 266,248 228,491 192,219 155,951 119,851 85,625 57,787 35,900 20,525 11,125 5,175 1,725

0 0 0 0 0 0 0 0 0 0 0 0 0

1,210,398 1,207,125 1,203,188 1,049,251 1,026,216 1,027,838 1,000,000 805,000 795,000 460,000 365,000 115,000 115,000

307,535 266,248 228,491 192,219 155,951 119,851 85,625 57,787 35,900 20,525 11,125 5,175 1,725

1,517,933 1,473,373 1,431,679 1,241,470 1,182,167 1,147,689 1,085,625 862,787 830,900 480,525 376,125 120,175 116,725

TOTAL

10,379,016

1,488,157

10,379,016

1,488,157

11,867,173

Millions

2023 - 24 2024 - 25 2025 - 26 2026 - 27 2027 - 28 2028 - 29 2029 - 30 2030 - 31 2031 - 32 2032 - 33 2033 - 34 2034 - 35 2035 - 36

$2.00

Proposed Economic Development Debt Service Schedule Short-Term Outlook

$1.80 $1.60 $1.40 $1.20 $1.00 $0.80 $0.60 $0.40 $0.20 $0.00 2024

2025

2026

Fiscal Year

PRINCIPAL

INTEREST

2027

6&+('8/( 2) 28767$1',1* (&21 '(9(/230(17 %21'6 ECONOMIC DEVELOPMENT DEBT SERVICE FUND SCHEDULE OF BONDS OUTSTANDING CERTIFICATE OF

YEAR

AMOUNT

2023-24

OBLIGATION

AMOUNT OF

INTEREST

OUTSTANDING

PRINCIPAL

INTEREST

TOTAL

ISSUE

RATE

MATURITY

@ 10/01/23

DUE

$2,332,087 $3,900,000 $4,145,000 $3,385,000

1.94 2.09 1.30 2.85

2030 2036 2034 2032

1,579,020 1,965,000 3,790,000 3,045,000

245,399 270,000 355,000 340,000

40,961 47,550 95,475 123,550

286,360 317,550 450,475 463,550

TOTAL ALL ISSUES

10,379,020

2015 Refunding C.O. 2016 2021 Refunding C.O. 2022 Proposed

1,210,399

307,536

1,517,935

Bond Ratings : Moody's - Aa1, S&P's - AA+

REFUNDING 2015: Certificates of Obligation 2009 - $5,000,000 advance refunded $2,332,087 to fund the construction of the Downtown Revitalization Project.

C.O. 2016 $1,500,000 to assist in the funding of the extension of sewer to the airport area $2,400,000 to replace the lift station 14 force main to the Wastewater Treatment Plant

REFUNDING GENERAL OBLIGATION BOND 2021 - $7,320,000 GENERAL OBLIGATION BOND 2010 $1,000,000 for spot repairs to arterial streets '$2,000,000 for drainage improvements downstream of the SH288/332 and smaller ditches including Willow / Blossom Anchusa, Timbercreek park outfall, upper slave ditch.

REFUNDING BONDS - Series 2011 refunded the following: General Obligation Bond Series 2001 - originally funded Humane Facility, two bays at Fire station 2, reconstruction of Magnolia from Hwy 332 to Acacia

General Obligation Bond 2013 - $4,000,000 For the replacement of the remainder of the paving on Magnolia, Laurel, Gardenia, Chinaberry,

C.O. 2022 $3,385,000 to fund rennovation, remodeling, replacing playground equipment and bathrooms for City parks

*2/) &2856( )81' 171

:,/'(51(66 *2/) &2856( The City of Lake Jackson has contracted with KemperSports to manage and operate the City owned Wilderness Golf Course. All employees are employed by KemperSports. FY 2022-23 Accomplishments • Completed Club House Renovations that included restaining the exterior, stripping and resealing wood floors, and renovating the

restrooms. • Completed Phase 1 of Decomposed Granite Project. Incorportated decomposed granite into areas on the course where turfgrass

coverage has proven difficult. This will protect these areas and also enhance the appearance of the course. • Promoted Players Club Pass to encourage local budget conscious golfers return to course to increase range revenues. • Build Back Additional Revenue Stream(s) Non-Golf - ( Weddings & Meetings, Dinners); • Began selling large volume Special Merchandise Orders to Golf & Non-Golf Market Segments and expand on-line sales. • Expanded Online Sales. • Implemented the new POS Phone Ordering Capabilities to increase food sales on course during key events and sell food for delivery on

the Golf Course. • Expanded Junior Clinics from summer to other holiday/school breaks throughout the year. • Transition to a Two-Tier Rate Set with the Standard Rate representing Resident/Non-Resident as more residents transition to Annual

Pass Holder options.

FY 2023-24 Goals • Recapture Lost Golf Outing Revenue from Pandemic • Build Back Additional Revenue Stream(s) Non-Golf - ( Weddings & Meetings, Dinners) • Increase sales of Large Volume Special Merchandise Orders to Golf & Non-Golf Market Segments and expand Online Sales. • Continue to increase Delivery Food Sales and POS Phone orders on course. • Add one new Amateur Golf Events; • Grow Weekday Golf rounds through value priced pass holder offer. Build upon the successes of the Players Pass Program. • Completed Phase 2 of Decomposed Granite Project. Incorportated decomposed granite into areas on the course where turfgrass

coverage has proven difficult. This will protect these areas and also enhance the appearance of the course.

Performance Measures Primary

2021-2022 Actual

2022-2023 Target

2022-2023 Estimate

2023-2024 Target

Total Rounds Played

39,555

38,341

40,434

41,532

Players Pass Rounds

15,402

15,218

15,126

15,618

Tournament Rounds

6,547

4,122

6,958

7,392

*Play Pass Memberships

300

350

Avg. Green & Cart Fees per round

$38.42

$29

$39

Avg. Pro Shop Revenue per round

$6.60

$4.47

$6.75

$6.86

Avg. Food & Beverage Revenue per round

$9.05

$6.29

$8.10

$8.55

Avg. Driving Range Revenue per round*

$0.94

$0.92

$0.89

$0.88

*No longer Resident/Non-Resident fees

172

:,/'(51(66 *2/) &2856( BUDGET INFORMATION

REVENUES Course & Ground Cart Revenue Golf Shop Range Food & Beverage Admin Total Revenues

ACTUAL 2021-22 $

Cost of Sales COGS - Merchandise COGS - Food & beverage

BUDGET 2022-23

ESTIMATE 2022-23

$'237(' 2023-24

1,299,478 $ 220,152 259,828 37,280 357,801 12,258 2,186,797 $

1,291,751 $ 230,258 234,712 36,650 319,496 0 2,112,867 $

1,339,334 $ 216,869 297,440 33,014 362,103 18,865 2,267,625 $

1,377,500 233,516 309,284 34,717 369,362 18,865 2,343,244

166,996 145,819

153,316 119,939

198,836 152,424

202,697 154,795

Total Cost of Sales

312,815 $

273,255 $

351,260 $

357,492

Gross Profit

1,873,982 $

1,839,612 $

1,916,365 $

1,985,752

EXPENSES

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATE 2022-23

$'237(' 2023-24

Salaries & Wages (with benefits) $ Course & Ground Cart & Range Golf Shop Food & Beverage Marketing General & Administrative

984,107 $ 531,823 128,820 43,294 37,714 21,770 153,177

1,057,868 $ 549,947 126,840 39,000 28,893 18,876 142,334

1,046,899 $ 556,853 127,067 35,178 40,590 24,963 153,753

1,060,317 589,824 132,400 39,100 40,400 22,500 149,200

Total Expenses

1,900,705 $

1,963,758 $

1,985,303

2,033,741

Net Operating Income

(26,723) $

(124,146) $

(68,938) $

(47,989)

Non-Operating Revenues (Expenses) Kemper Management Fee Trsf from General Fund Trsf from Econ. Devl

(98,400) 165,000 162,500

(106,800) 0 500,000

(106,800) 500,000

(112,032) 0 500,000

NET INCOME

202,377 $

269,054 $

324,262 $

339,979

173

*2/) &2856( '(%7 6(59,&( %8'*(7 6800$5< 7KLV IXQG ZDV HVWDEOLVKHG WR DFFRXQW IRU WKH UHVRXUFHV QHFHVVDU\ WR SD\ WKH SULQFLSDO DQG LQWHUHVW RQ WKH 0 JROI FRXUVH JHQHUDO REOLJDWLRQ ERQGV LVVXHG LQ -XQH RI WKH 0 &HUWLÀFDWHV RI 2EOLJDWLRQ LVVXHG LQ -XQH RI DQG WKH 0 5HIXQGLQJ %RQGV LVVXHG LQ 2FWREHU XVHG WR UHIXQG WKH 0 * 2 DQG 0 & 2 ERQGV 7KH ÀQDO SD\PHQW RI WKH 0 5HIXQGLQJ %RQGV ZDV LQ 0DUFK

RESOURCES Fund Balance

ACTUAL 2021-22 $

Revenues Transfer from Econ. Devl. Total Resources

EXPENDITURES

Principal Interest Paying Agent Fees

Total Expenditures

Ending Fund Balance

BUDGET 2022-23

0 $

ESTIMATE 2022-23 0 $

$'237(' 2023-24

0 $

382,500 382,500

0 0

4 , 00 $

382,500 $

ACTUAL

BUDGET

ESTIMATE

$'237('

2021-22

2022-23

2023-24

4 ,000 $ , 00

375,000 $ 7,500

0 0

4 00

382,500

0 $

174

0 $

OTHER FUNDS

175

(48,30(17 5(3/$&(0(17 )81' 7KH REMHFWLYHV RI WKLV IXQG DUH 1. 7R SURYLGH WKH QHFHVVDU\ FDVK WR UHSODFH HTXLSPHQW DV LW EHFRPHV REVROHWH RU ZRUQ RXW DQG DW WKH VDPHWLPH PLQLPL]H WKH \HDU WR \HDU EXGJHWDU\ LPSDFW RI HTXLSPHQW SXUFKDVHV 2. 7R SURYLGH D PHDQV RWKHU WKDQ VKRUW WHUP ERUURZLQJ WR SXUFKDVH DGGLWLRQDO HTXLSPHQW DQG DW WKHVDPH WLPH PLQLPL]H WKH \HDU WR \HDU EXGJHWDU\ LPSDFW RI VXFK QHZ DFTXLVLWLRQV 3. 7R VHUYH DV RXU VHOI LQVXUDQFH RQ RXU HTXLSPHQW YHKLFOHV IRU YDOXHV XQGHU +RZ WKH IXQG IXQFWLRQV 5DWKHU WKDQ EXGJHW IRU HTXLSPHQW SXUFKDVHV LQ HDFK GHSDUWPHQW HDFK GHSDUWPHQW SD\V D FDOFXODWHG DPRXQW LQWR WKH HTXLSPHQW UHSODFHPHQW IXQG RQ D \HDUO\ EDVLV 7KLV DPRXQW LV EXGJHWHG LQ HDFK GHSDUWPHQW·V RSHUDW LQJ EXGJHW DV D WUDQVIHU WR HTXLSPHQW UHSODFHPHQW (TXLSPHQW SXUFKDVHV DUH WKHQ EXGJHWHG LQ WKH (TXLSPHQW 5HSODFHPHQW )XQG 7KH DPRXQW D GHSDUWPHQW EXGJHWV DV WKHLU WUDQVIHU WR (TXLSPHQW 5HSODFHPHQW LV EDVHG RQ WKH HTXLSPHQW XVHG E\ WKH GHSDUWPHQW WKH HTXLSPHQW·V HVWLPDWHG FRVW DQG LWV HVWLPDWHG OLIH )RU H[DPSOH LI D PRZHU ZDV SXUFKDVHG IRU WKH 3DUNV 'HSDUWPHQW IRU LQ ZLWK DQ HVWLPDWHG OLIH RI ÀYH \HDUV WKH 3DUNV 'HSDUWPHQW ZRXOG WUDQVIHU ¸ LQWR WKH (TXLSPHQW 5HSODFHPHQW )XQG LQ HDFK RI WKH IROORZLQJ \HDUV WKUX 7KH IROORZLQJ SXUFKDVHV DUH UHFRPPHQGHG IRU )< • 5HSODFH 3ROLFH 3DWURO 9HKLFOHV • 5HSODFH &DU %RG\ &DPHUDV • 5HSODFH 5DGDU 8QLWV • 1HZ 3ROLFH &,' 9DQ • 1HZ 'URQH 8QLW IRU )LUH 0DUVKDOO·V 2IÀFH • 1HZ 3LFNXS 7RSSHU IRU )LUH 0DUVKDOO 8QLW • 5HSODFH (06 $PEXODQFH &KDVVLV • 5HSODFH %DFNKRHV • 5HSODFH 7UDFWRU ² • 5HSODFH VL[ 0RZHU V 'UDLQDQJH 3DUNV 8WLOLWLHV • 1HZ · 7UDLOHU • 5HSODFH ::73 (QWU\ &DPHUD 6\VWHP • 5HSODFH 6DQLWDWLRQ )ODWEHG • &RPSXWHU (TXLSPHQW FLW\ZLGH Total $1,521,395

,03$&7 21 23(5$7,1* %8'*(7 3XUFKDVHV PDGH LQ WKH FXUUHQW ÀVFDO \HDU DQG EXGJHWHG SXUFKDVHV IRU )< ZLOO XOWLPDWHO\ LQFUHDVH WUDQV IHUV IURP WKH *HQHUDO DQG 8WLOLW\ )XQGV 7UDQVIHUV WR HTXLSPHQW UHSODFHPHQW DUH EXGJHWHG LQ HDFK GHSDUWPHQW DQG FDOFXODWHG EDVHG RQ WKH GHSDUWPHQW·V HTXLSPHQW ZKLFK KDV EHHQ SXUFKDVHG IURP WKLV IXQG :KHQ ZH PDNH PDMRU SXUFKDVHV LQ D JLYHQ \HDU WKH IROORZLQJ \HDU WKH LPSDFW RQ WKH RSHUDWLQJ IXQG LV IHOW

(48,30(17 5(3/$&(0(17 )81' %8'*(7 6800$5< RESOURCES Fund Balance

ACTUAL 2021-22 $

Revenues Transfer from General Fund Transfer from Utility Fund Interest Income Insurance Proceeds TCEQ Vehicles Sale of Fixed Assets $ Total Resources

$'237(' 2023-24

8,642,130 $ 10,380,298 $ 10,380,298 $ 10,544,263 2,110,855 687,755 45,448

1,487,325 794,805 8,000

1,487,360 794,805 68,000

1,487,570 795,000 70,000

2,785 2,846,843 $

2,290,130 $

2,350,165 $

2,352,570

ACTUAL

BUDGET

2021-22

2022-23

470,664 $

ADMINISTRATION:

43,000

COURT: Replace Courtroom Video system Replace Courtroom Audio System

8,484

POLICE: Replace #1048 PPV with Explorer Replace #865 Community Police -Tahoe Replace V 1222 with Tahoe Replace V# 1229 with Tahoe Replace V# 1239 with Tahoe replace radar unity 12 kustan signal radars New CID van Crime scene unit Ford Replace # 1189 with Tahoe Patrol 1238Striping Outfit patrol v#1228 Replace 34 Ballistic Vests Outfit patrol v#1239 Replace #1192 PPV with Tahoe Replace #1221 PPV with Tahoe Replace Consoles Replace #1076 PPV with Explorere

ESTIMATED 2022-23

$ 11,488,973 $ 12,670,428 $ 12,730,463 $ 12,896,833

EXPENDITURES Computer Equipment & Software

BUDGET 2022-23

381,100 $

ESTIMATED $'237(' 2022-23 381,100 $

2023-24 430,195

252,621

HUMANE: 1/2 Ton Pickup Truck w/Uplift

177

60,000

52,000

60,000 60,000 334,000 47,000

55,000

75,000 40,000 60,000

(48,30(17 5(3/$&(0(17 )81' %8'*(7 6800$5< EXPENDITURES FIRE: DSI M30 drone Replace #1056 with New Truck for Fire Chief New Gear Washer New Gear Dryer New SCBA Fill Station Topper & Slide V1145 EMS: Replace medic Ambulance #1211 Replace Chassis #1774 Ambulance PARKS: Replace #1043 Pick Up New PTO-60 Sports Turf Renovator Replace #1160 Exmark Mower Replace #1204 Exmark Mower Replace #1205 Exmark Mower Replaxe V# 854 Backhoe Replace Tractor # 534 Replace Exmark #1159 Replace Exmark #1161 Replace Tractor Deck #1012 Replace Mowing Deck #1010

ACTUAL

BUDGET

2021-22 14,226

2022-23

ESTIMATED $'237(' 2022-23

2023-24 17,000

10,000 17,976 200,000 200,000

200,000

18,500

28,609 13,000 13,000 13,000 150,000

STREETS: Replace Portable Light Plant # 1016 Replace #740 Dump Truck New Sand Spreader DRAINAGE: New X Turn Mower New X Turn Mower Replace finish Mower Replace V#831 Backhoe New 16" trailer Replace #1027 Chevy Silverado 2500 (2009) Replace #811 John Deere Tractor New 9' Mower Deck

83,000 7,000

13,100 13,100

13,100 13,100 12,000 175,000 4,200 50,000

CODE ENFORCEMENT: Replace 2007 Honda Civic #883 Replace #813 - Code 178

(48,30(17 5(3/$&(0(17 )81' %8'*(7 6800$5< EXPENDITURES GARAGE: Replace Video Camera System Replace Four Post 62,000 Truck Lift

ACTUAL

BUDGET

2021-22

2022-23

ESTIMATED $'237(' 2022-23

2023-24

11,306

UTILITY ADMIN: Replace #829 F-150Ext Cab

47,000

3,841

WASTE WATER: Replace zero turn mower Replace zero turn mower Replace WWTP camera

12,000 12,000 15,000

SANITATION: Replace #1006 Flatbed CNG New Articulating Loader Replace #1064 Flatbed trailer Replace #1008 Flatbed Trailer Replace Res Garb Truck # 810 Replace #1046 Rear Loader Replace #1142 Rear Loader Replace #807 Commercial Side Load Replace #869 Refuse Rear Loader Replace #875 Refuse Rear Loader Replace Comm Garbage # 793 Replace Cameras (25)

120,000

GOLF COURSE Replace Galvanized PTO Driven Brush Hog Transfer to other funds

375,000 375,000

5,400

2,186,200 $

257,948

Total Expenditures

1,108,675 $

Ending Fund Balance

$ 10,380,298 $ 10,484,228 $ 10,544,263 $ 11,325,438

179

1,571,395

3$5.6 )81' 7KH 3DUNV )XQG ZDV FUHDWHG E\ &LW\ 2UGLQDQFH LQ 7KLV 2UGLQDQFH UHTXLUHV D GHYHORSHU WR GHGLFDWH D VLWH RU VLWHV WR WKH SXEOLF IRU SDUN SXUSRVHV DW D UDWLR RI RQH KDOI DFUH RI SDUN IRU HYHU\ RQH KXQGUHG SHUVRQV LQ WKH VXEGLYLVLRQ RU GHYHORSPHQW 7KLV RUGLQDQFH IXUWKHU SURYLGHG WKDW WKH &LW\ &RXQFLO PD\ HOHFW WR DFFHSW PRQH\ DV DQ DOWHUQDWLYH WR WKH GHGLFDWLRQ RI ODQG ZKHUH WKHUH LV QR SDUN GHVLJQDWHG E\ WKH &RPSUHKHQVLYH 0DVWHU 3ODQ RU QR SDUN RU UHFUHDWLRQ IDFLOLW\ LV UHFRPPHQGHG LQ WKH DUHD E\ WKH 3DUNV %RDUG ,I PRQH\ LV WR EH GRQDWHG WKH UDWH LV SHU ORW LQ WKH VXEGLYLVLRQ RU SHU OLYLQJ XQLW LQ D GXSOH[ WRZQKRXVH DSDUWPHQW RU RWKHU PXOWLIDPLO\ XQLWV 'XH WR D GHFUHDVLQJ QXPEHU RI QHZ VXEGLYLVLRQV GHYHORSLQJ VXEGLYLVLRQV KDYH DOUHDG\ PDGH WKHLU FRQWULEXWLRQV DQG WKH IDFW WKH ODVW FRXSOH RI QHZ VXEGLYLVLRQV GRQDWHG ODQG UDWKHU WKDQ PRQH\ LQFRPH LQ this fund has decreased steadily in recent years. 7KH &LW\·V 3DUN %RDUG GHYHORSV WKH EXGJHW IRU WKLV IXQG ([SHQGLWXUHV DUH W\SLFDOO\ GHGLFDWHG WR VPDOO SDUN UHODWHG FDSLWDO LPSURYHPHQWV DQG PDLQWHQDQFH LWHPV 3URMHFWV SULPDULO\ LQFOXGH EDOO ÀHOG DQG JHQHUDO SDUN HQKDQFHPHQWV DV ZHOO DV VRPH VPDOO SDUN IDFLOLW\ DQG HTXLSPHQW DFTXLVLWLRQV ,Q 0D\ YRWHUV DXWKRUL]HG WKH VDOH RI D VPDOO SDUFHO RI 3DUNODQG ORFDWHG LQ WKH 2DN :RRGV $GGLWLRQ 6XEGLYLVLRQ 7KLV SURSHUW\ ZDV WKHQ VROG WR +(% DV SDUW RI WKHLU RYHUDOO SURMHFW LQ WKH DPRXQW RI 7KLV IXQGLQJ ZDV HDUPDUNHG IRU LPSURYHPHQWV WR 0RUULVRQ 3DUN DW 6K\ 3RQG DQG KHOSHG SD\ IRU WKH playground upgrade. ,Q $XJXVW &LW\ &RXQFLO DSSURYHG D PRQHWDU\ FRQWULEXWLRQ IURP ´7KH 5HVHUYHµ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ontingency

,03$&7 21 7+( %8'*(7 7KHUH ZLOO EH QR LPSDFW RQ WKH RSHUDWLQJ EXGJHW

3$5.6 )81' %8'*(7 6800$5< RESOURCES

ACTUAL

BUDGET

2021-22

2022-23

ESTIMATED $'237(' 2022-23

2023-24

Fund Balance

101,741 $

89,156 $

100,278 $

346,365

Revenues Interest Income Contributions and Donations

$ $

442 $ 0 442 $

0 $ 0 0 $

2,000 $ 267,700 269,700 $

2,000 0 2,000

102,183 $

89,156 $

369,978 $

348,365

Total Resources

EXPENDITURES Kid Fishing Event Timbercreek TPWD Nature Trail Grant 20% Dunbar Park Pavilion Renovations Dunbar Disc Golf Course Renovations Community (matching) Park Improvement Funds Contingency

ACTUAL

BUDGET

2021-22

2022-23

2023-24

1,905

3,000

1,905

2,000 30,000 20,000

20,000 5,000

ESTIMATED $'237('

16,708 5,000

20,000 5,000

Total Expenditures

1,905 $

28,000 $

23,613 $

77,000

Ending Fund Balance

100,278 $

61,156 $

346,365 $

271,365

181

81(03/2<0(17 ,1685$1&( )81' RESOURCES Fund Balance Revenues Transfer From Utility Fund Transfer From General Fund Interest

Total Resources

ACTUAL

BUDGET

ESTIMATED

$'237('

2021-22

2022-23

2023-24

59,759 $

38,657 $

23,342

0 $ 0 172

0 $ 0 30

0 $ 0 685

0 0 750

172 $

30 $

685 $

750

59,931 $

38,687 $

39,342 $

24,092

EXPENDITURES

ACTUAL

BUDGET

ESTIMATED

$'237('

2021-22

2022-23

2023-24

Unemployment Claims

21,274 $

25,000 $

16,000 $

20,000

Total Expenditures

21,274 $

25,000 $

16,000 $

20,000

Ending Fund Balance

38,657 $

13,687 $

23,342 $

4,092

HISTORICAL UNEMPLOYMENT CLAIMS

$50

Thousands

$40 $30 $20 $10 $0 09

182

63(&,$/ (9(176 )81' RESOURCES

Fund Balance Revenues Transfer from General Fund Transfer from Motel Occ. Revenues from FOL Miscellaneous (Special Events) Interest

Total Resources

ACTUAL 2021-22 $

71,958

BUDGET ESTIMATED $'237(' 2022-23 2022-23 2023-24 72,891

64,738

30,000 40,000 70,564 55,000 0 14,000 17,310 15,000 261 0 118,135 $ 124,000 $

40,000 60,000 12,035 4,000 0 116,035

40,000 60,000 14,000 15,000 0 129,000

190,093 $ 196,891 $

188,926

193,738

EXPENDITURES

ACTUAL 2021-22

72,891

BUDGET ESTIMATED $'237(' 2022-23 2022-23 2023-24

Festival of Lights Festival of Lights - Grounds Concerts in the Park July 4th Celebration Misc / Advertising Tournaments Misc./Pay Concerts Lion's Club Flag Sponsorship

39,112 1,663 23,865 25,000 5,500 2,500 16,062 3,500

39,700 0 25,000 30,000 0 0 15,000 3,500

Total Expenditures

117,202 $ 113,200 $

124,188

115,200

Ending Fund Balance

72,891 $

64,738

78,538

83,691 $

183

50,688 0 25,000 30,000 0 0 15,000 3,500

40,000 1,700 25,000 30,000 0 0 15,000 3,500

*(1(5$/ &217,1*(1&< )81' RESOURCES Fund Balance

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATED 2022-23

$'237(' 2023-24

951,479 $

955,693 $

973,957

Revenues Transfer from General Fund $ Interest Income $

0 $ 4,214 4,214 $

0 $ 450 450 $

0 $ 18,264 18,264 $

0 20,000 20,000

955,693 $

956,143 $

973,957 $

993,957

Total Resources

EXPENDITURES

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATED 2022-23

$'237(' 2023-24

Transfer to Utility Fund Transfer to General Fund

0 $ 0

0 0

Total Expenditures

0 $

Ending Fund Balance $

955,693 $

956,143 $

973,957 $

993,957

184

87,/,7< &217,1*(1&< )81' RESOURCES

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATED 2022-23

$'237(' 2023-24

Fund Balance

420,865 $

422,914 $

430,102

Revenues Transfer from Utility Fund Interest Income

0 $

0 $ 2,049 2,049 $

0 $

0 $ 7,188 7,188 $

0 7,500 7,500

422,914 $

430,102 $

437,602

Total Resources

EXPENDITURES

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATED 2022-23

$'237(' 2023-24

Transfer to Utility Fund

0 $

Total Expenditures

0 $

Ending Fund Balance

422,914 $

430,102 $

437,602

185

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027(/ 2&&83$1&< 7$; )81' %8'*(7 6800$5< RESOURCES Fund Balance

ACTUAL

BUDGET

ESTIMATED

$'237('

2021-22

2022-23

2023-24

95,926 $

Revenues Hotel Occupancy Tax Best Western $ Super 8 Staybridge Suites Less Rebate Clarion Comfort Suites Courtyard by Marriott Less Rebate Woodspring Candlewood Total Occupancy Tax $

99,168

92,152 $ 17,109 171,876 (111,719) 31,536 70,920 250,430 (187,823) 72,958 82,264 489,703 $

90,480 $ 90,758 $ 19,240 13,677 175,240 172,072 (113,906) (111,847) 23,920 34,994 66,560 72,072 260,000 284,078 (195,000) (213,059) 70,304 60,352 80,080 92,831 476,918 $ 495,928 $

95,296 14,361 180,676 (117,439) 36,743 75,675 298,282 (223,712) 63,670 97,472 521,024

383 490,086 $

50 476,968

586,012 $

566,267

Interest Income

Total Resources

EXPENDITURES

89,299

1,500 497,428

1,750 522,774

586,727

621,942

ACTUAL

BUDGET

ESTIMATED

$'237('

2021-22

2022-23

2023-24

Fine Arts Council $ Brazosport Area C of C Museum of Natural Science L.J. Historical Museum Level 2 Expenditures Marketing Items / Brochure Transfer to Special Events

69,203 143,348 103,804 103,804 0 5,990 70,564

66,560 138,320 99,840 99,840 0 4,769 55,000

69,430 143,819 104,145 104,145 0 6,020 60,000

Total Expenditures

496,713 $

464,329

487,559

507,645

Ending Fund Balance

89,299 $

101,938

99,168

114,297

Level 1 Max Increase to $662,319 CPI Adjustment (April 2022 to April 2023)

187

72,901 151,040 109,352 109,352 0 5,000 60,000

3(* )81' %8'*(7 7KH SXUSRVH RI WKLV IXQG LV WR DFFRXQW IRU 3XEOLF (GXFDWLRQDO DQG *RYHUQPHQW 3(* FDEOH WHOHYLVLRQ IHHV ² RI WKH FDEOH RSHUDWRU·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ÀUVW \HDU ZDV VXFFHVVIXO LQ FUHDWLQJ LQLWLDO YLGHRV DQG HVWDEOLVKLQJ D EDVHOLQH IRU YLGHR H[SHFWDWLRQV ZKLFK JHQHUDWHG VHYHUDO LGHDV WR FRQWLQXH JURZLQJ WKH SURJUDP LQ ERWK VFRSH DQG FUHDWLYLW\ LQ future years. ,Q RI 3(* )XQGV ZDV DSSURYHG IRU D QHZ FRPSXWHU DQG VWUHDPLQJ HTXLSPHQW IURP 6ZDJLW 3URGXFWLRQV //& 7KHVH XSJUDGHV H[SDQG XSRQ WKH VWUHDPLQJ RI &RXQFLO DQG 3ODQQLQJ &RPPLVVLRQ PHHWLQJV ÀUVW LPSOHPHQWHG LQ )<

RESOURCES

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATED 2022-23

$'237(' 2023-24

Fund Balance

441,803

442,593

408,407

Revenues PEG fees Interest

$ $

63,621 1,872 65,493

65,000 250 65,250

507,296

507,843

473,657

Total Resources

EXPENDITURES

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATED 2022-23

$'237(' 2023-24

100,000 49,000

46,185 53,251

50,000

Operating Expenses Operating Supplies/BISD Operating Supplies/City

$ $

64,703

Total Expenditures

64,703

149,000

99,436

50,000

Ending Fund Balance

442,593

358,843

408,407

423,657

188

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RESOURCES

Fund Balance Revenues Seizures Misc Interest Total Resources

ACTUAL 2021-22

BUDGET 2022-23

ESTIMATED 2022-23

$'237(' 2023-24

74,920 $

80,457 $

80,457

20,000

72,324 $ 0 86 72,410 $

0 20,000 $

0 20,000

147,330 $

100,457 $

100,457

EXPENDITURES

ACTUAL 2021-22

Reimbursement (30% to DA) Undercover Operations Operating Supplies Miscellaneous

Total Expenditures Ending Fund Balance

BUDGET 2022-23 $

ESTIMATED 2022-23 $

$'237(' 2023-24 $

66,873

20,000

66,873 $

20,000 $

20,000

80,457 $

80,457

189

This page is intentionally left blank

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194

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2010 Infrastructure Improvements Bond Construction Fund As of May 2023 Project to Date *

Total Projected

$ 3,000,000

$ 3,003,656

Net Proceeds from Bond Issuance Transfer From 2004 Infrastructure Bond Fund Transfer from 2007 Infrastructure Bond Fund Transfer from 2009 Infrastructure Bond Fund Interest Earned Prior years Fiscal 2023 Total Interest Earned Total Resources

67,177 24,025 5

0 $ 3,000,000 Project To Date *

Original Budget Timbercreek Park Oak Dr. Structure Crossings (3) S. Yaupon Structure Crossings (2) Elm Structure Crossings (2) S Yaupon, Elm & Magnolia linings Upper slave ditch Arterial street repair Yaupon Crossing at Walnut Total Expenditures

59,424 0 59,424 $ 3,154,287

400,000 470,000 311,700 149,200 399,200 185,000 1,000,000 245,663 $ 3,160,763

Projected Remaining Funds

Remaining to be spent

0 $

Total Projected $

11,905 462,884 619,636 397,045 62,689 166,812 1,001,042 432,274 $ 3,154,287 $

195

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2013 Downtown Revitalization Bond Construction Fund - South Parking Place As of May 31, 2023

Resources Net Proceeds from Bond Issuance

Date

Projected $

38,268 29 38,297

Total Resources

South Parking Place This Way-C/Way to 332 Downtown Landscaping Repair S parking pl add elect Total Expenditures

Total

$ 2,000,000

Interest Earned Prior Years Fiscal 2023 Total Interest Earned

Expenditures

Project To

2,000,000

38,268 29 38,297

$ 2,038,297

2,038,297

Original

Project To

Remaining

Total

Budget

Date

to be spent

Projected

$ 2,000,000 $ 1,955,924 45,910 27,689 8,735 $ 2,000,000 $ 2,038,258

Projected Remaining Funds

0 $

1,955,924 45,910 27,689 8,735 2,038,258 39

(&2120,& ,1&(17,9(6 ,1)5$6758&785( %21' (FRQRPLF 'HYHORSPHQW ,QFHQWLYH IRU 5HGHYHORSPHQW RI 2DN :RRGV 6XEGLYLVLRQ +(% ,Q WKH &LW\ &RXQFLO DQG /-'& DSSURYHG D PLOOLRQ LQIUDVWUXFWXUH UHLPEXUVHPHQW DJUHHPHQW IRU WKH UH GHYHORSPHQW RI WKH 2DN :RRGV VXEGLYLVLRQ 7KH 2DN :RRGV VXEGLYLVLRQ ZDV WKH ÀUVW UHVLGHQWLDO DUHD EXLOW LQ /DNH -DFNVRQ ORFDWHG HDVW RI GRZQWRZQ DQG KDG RYHU GXSOH[HV EXLOW WKHUH GXULQJ ::,, +(% FRQVWUXFWHG DQ VT IW VWRUH RQ DERXW DFUHV RI WKH DFUH VLWH 7KH UHPDLQGHU RI WKH DFUHDJH LV EHLQJ GHYHORSHG ZLWK D FRPELQDWLRQ RI RIÀFH UHWDLO DQG UHVLGHQWLDO 7KH PLOOLRQ DJUHHPHQW UHLPEXUVHG +(% IRU DOO SXEOLF infrastructure installed to serve the site. Economic Development Incentive for Texas Innovation Center ,Q WKH &LW\ &RXQFLO DQG /-'& DSSURYHG D PLOOLRQ LQIUDVWUXFWXUH UHLPEXUVHPHQW DJUHHPHQW IRU WKH GHYHORSPHQW RI WKH 'RZ 7H[DV ,QQRYDWLRQ &HQWHU 7KH VLWH FRQVLVWV RI QHDUO\ RQH PLOOLRQ VTXDUH IHHW RI RIÀ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197

(&2120,& ,1&(17,9(6 ,1)5$6758&785( %21' 2014 $5.5 Mill Economic Incentives Infrastructure Bonds #139 As of June, 2023

Resources Net Proceeds from Bond Issuance

Project To

Total

Date

Projected

5,500,000

Prior Interest Earned Fiscal 2023 YTD

19,770 2,750

Total Interest Earned

22,520

Total Resources

Expenditures Dow Innovation Center Off-Site Utilities Abner Jackson Street Repair Oak Woods Re development HEB This Way spot repair Azelea bridge Azelea Street Extension Total Expenditures

5,522,520

Original

Project To

Remaining

Total

Budget

Date

to be spent

Projected

2,500,000 $

2,344,193 $

0 $

2,344,193

3,000,000

49,156 3,000,000

0 0

49,156 3,000,000

84,858 84,858 $

33,446 10,867 84,858 5,522,520

33,446 10,867 $

5,522,520

5,500,000 $

5,437,662 $

Projected remaining Funds

198

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,03$&7 21 23(5$7,1* %8'*(7 7KHUH LV PLQLPDO GLUHFW LPSDFW RI WKHVH SURMHFWV RQ WKH RSHUDWLQJ IXQGV 7KHUH ZLOO EH D PLQRU LQFUHDVH LQ WKH &LW\·V HOHFWULFLW\ XVDJH DVVRFLDWHG ZLWK WKH QHZ OLJKWV IRU WKH 3ODQWDWLRQ 'ULYH %ULGJH DQG ZLWK WKH WUDIÀF VLJQDOV +RZHYHU WKH GUDLQDJH LPSURYHPHQWV ZLOO OHVVHQ WKH ORQJ WHUP PDLQWHQDQFH RI WKH GLWFKHV LQ WKDW DUHD DQG WKH LPSURYHPHQWV ZLOO KHOS WR UHGXFH VRPH ORFDOL]HG VWUHHW ÁRRGLQJ WKDW RFFXUV GXULQJ KHDY\ UDLQV

199

,1)5$6758&785( ,03529 %21' &216758&7,21 )81' 2016 / 2017 Infrastructure Improvements Bond Construction Fund #135 As of June, 2023 Project To Date *

Resources

Total Projected

Net Proceeds from Bonds 2016

$ 3,000,000

3,000,000

2017

4,000,000

Misc. Income Interest Earned Prior Years Fiscal 2023

11,460

293,007 59,804

293,007 89,706

Total Interest Earned

364,270

394,173

Total Resources

Expenditures

$ 7,364,270 Original Budget

Project To Date

$ Remaining to be spent

Total Projected

Woodland Park Subdivision * $ 2,381,060 $ 2,381,060 $ $ That Way/N Parking Place Engineering 714,045 714,045 Traffic signals 437,075 437,075 Plantation Dr Bridge 910,155 910,155 Willow / Blossom Drainage 835,467 835,467 Shy Pond Drainage 1,722,198 169,640 1,946,731 Total Expenditures $ 7,000,000 $ 5,447,442 1,946,731 $ Projected Remaining Funds

* Woodland Park includes Hickory, Oleander, Bois D Arc, South Yaupon and Lotus

7,394,173

2,381,060 714,045 437,075 910,155 835,467 2,116,371 7,394,173 0

,1)5$6758&785( ,03529 %21' &216758&7,21 )81' ,Q 0D\ RI 9RWHUV DSSURYHG WKH LVVXDQFH RI DQ DGGLWLRQDO PLOOLRQ LQ *HQHUDO 2EOLJDWLRQ %RQGV 7KLV IXQG ZDV HVWDEOLVKHG WR DFFRXQW IRU WKH WKLUG SKDVH DQG ÀQDO LVVXDQFH RI WKRVH ERQGV 7KHVH ERQGV ZHUH VROG LQ 'HFHPEHU 'RZQWRZQ 5HYLWDOL]DWLRQ 7KLV ERQG LVVXH ZLOO LQFOXGH PLOOLRQ IRU WKH IRXUWK SKDVH RI WKH 'RZQWRZQ 5HYLWDOL]DWLRQ 3URMHFW 7KLV SURMHFW LQFOXGHV WKH UHFRQVWUXFWLRQ RI OLQHDU IHHW RI VWUHHWV VLGHZDONV XWLOLW\ OLQHV DQG SXEOLF SDUNLQJ DORQJ 1RUWK 3DUNLQJ 3ODFH 7KDW :D\ IURP 3DUNLQJ :D\ WR 2\VWHU &UHHN 'ULYH DQG &LUFOH :D\ IURP 2DN 'ULYH WR 7KDW :D\ 7KH SURMHFW ZLOO DOVR LQFOXGH DGGLQJ SXEOLF JDWKHULQJ VSDFHV DQG SHGHVWULDQ LPSURYH¤PHQWV WR WKH DUHD &RQVWUXFWLRQ ZDV GHOD\HG GXH WR WKH SDQGHPLF KRZHYHU WKH SURMHFW LV FXUUHQWO\ RXW IRU ELG ,03$&7 21 23(5$7,1* %8'*(7 %HFDXVH WKH PDVWHU SODQ IRU GRZQWRZQ LQFOXGHV FRQVLGHUDEOH VWUHHWVFDSH DQG ODQGVFDSLQJ ZH DQWLFLSDWHG DQ LQFUHDVH LQ PDLQWHQDQFH FRVW 7KHVH ZLOO QRW LPSDFW RXU JHQHUDO RSHUDWLQJ EXGJHW DV ZH FXUUHQWO\ SURYLGH D \HDU IRU PDLQWHQDQFH WR EH SDLG IURP WKH /DNH -DFNVRQ (FRQRPLF 'HYHORSPHQW )XQG

2018 $9 Million Infrastructure Improv Bond Construction Fund #133 As of June 2023 Project To Date *

Resources Net Proceeds from Bonds to be Issued

Total Projected

$ 9,000,000

9,000,000

Interest Earned Prior Years Fiscal 2023

326,247 149,578

326,247 199,078

Total Interest Earned

475,825

525,325

Total Resources

Expenditures

$ 9,475,825 Project To Date

Original Budget

$ Remaining to be spent

9,525,325 Total Projected

Downtown Revitalization

$ 9,000,000 $ 8,026,488 $

973,512 $

9,000,000

Total Expenditures

$ 9,000,000 $ 8,026,488

973,512 $

9,000,000

525,325

Projected Remaining Funds

,1)5$6758&785( ,03529 %21' &216758&7,21 )81' ,Q 0D\ RI YRWHUV DSSURYHG WKH LVVXDQFH RI PLOOLRQ LQ *HQHUDO 2EOLJDWLRQ %RQGV 7KH ÀUVW SKDVH RI WKRVH ERQGV ZHUH LVVXHG LQ 'HFHPEHU Animal Services Facility 7KLV ERQG LVVXH ZLOO LQFOXGH PLOOLRQ IRU WKH FRQVWUXFWLRQ RI D QHZ $QLPDO 6HUYLFHV )DFLOLW\ QHDU WKH FXUUHQW City Service Center. 3LQ 2DN 1 6KDG\ 2DNV )RUHVW 2DNV /Q 7KLV ERQG LVVXH ZLOO LQFOXGH PLOOLRQ IRU WKH FRPSOHWH UHFRQVWUXFWLRQ RI WKHVH VWUHHWV DORQJ ZLWK WKH UH SODFHPHQW RI :DWHU DQG 6HZHU OLQHV 6WUHHW 3DQHO 5HSODFHPHQWV 7KLV ZLOO EH WKH ÀUVW SKDVH RI SDQHO UHSODFHPHQWV DSSURYHG E\ WKH YRWHUV 7KLV ZLOO EH PLOOLRQ /LEUDU\ )ORRULQJ 7KLV ERQG LVVXH LQFOXGHG IRU WKH UHSODFHPHQW RI /LEUDU\ ÁRRULQJ ZKLFK ZDV FRPSOHWHG LQ 0D\ ,03$&7 21 23(5$7,1* %8'*(7 7KH FRQVWUXFWLRQ RI DQ $QLPDO IDFLOLW\ QRW UXQ E\ WKH 63&$ DV SDUW RI D FRDOLWLRQ LV JRLQJ WR LPSDFW RXU RS HUDWLQJ EXGJHW DV ZH ZLOO QR ORQJHU SD\ D IHH WR WKH FRDOLWLRQ EXW ZH ZLOO KDYH RXU RZQ RSHUDWLQJ H[SHQVHV WR SD\ 7KHUH DUH VWLOO PDQ\ GHWDLOV WR EH ZRUNHG LQFOXGLQJ ZKHWKHU RU QRW ZH DOORZ RWKHU FLWLHV WR EULQJ WKHLU animals to our facility.

2021 Infrastructure Bond Bond Construction Fund #132 As of June 2023 Project To Date *

Resources Net Proceeds from Bonds to be Issued

Total Projected

$ 7,600,000

7,600,000

Interest Earned Prior Years Fiscal 2023

61,956 227,555

61,956 316,055

Total Interest Earned

289,511

378,011

Total Resources

Expenditures

$ 7,889,511 Original Budget

Project To Date

Animal Control Facility $ 3,700,000 $ 302,431 $ Pin Oak, N. Shady Oaks, Forest Oaks Ln 2,600,000 195,601 Street Panel Replacements 1,000,000 373,897 Library Flooring 300,000 299,555 Total Expenditures $ 7,600,000 $ 1,171,484 Projected Remaining Funds

$ Remaining to be spent

7,978,011 Total Projected

3,397,569 $ 2,404,399 626,103 445 6,428,516 $

3,700,000 2,600,000 1,000,000 300,000 7,600,000

378,011

3$5.6 $1' 5(&5($7,21 ,035290(17 %21'6 7KH ÀUVW LVVXH RI WKHVH ERQGV ZHUH LQ 0D\ 7KHVH ERQGV ZLOO EH UHSDLG IURP WKH (FRQRPLF 'HYHORSPHQW )XQG FHQW VDOHV WD[ 5HVWURRP 5HSODFHPHQWV 7KLV ZLOO LQFOXGH PLOOLRQ IRU IXQGLQJ WKH UHSODFHPHQW H[SDQVLRQ RI UHVWURRPV DW VL[ SDUNV 3OD\JURXQG 5HSODFHPHQWV 7KLV ZLOO LQFOXGH PLOOLRQ IRU IXQGLQJ WKH UHSODFHPHQW RI SOD\JURXQG HTXLSPHQW DW VHYHQ SDUNV ,03$&7 21 23(5$7,1* %8'*(7 7KHUH LV PLQLPDO GLUHFW LPSDFW RQ WKH RSHUDWLQJ EXGJHW

2022 Parks & Rec Improvement Bonds Bond Construction Fund #130 As of June 2023 Project To Date *

Resources Net Proceeds from Bonds to be Issued

Total Projected

$ 3,500,000

3,500,000

Interest Earned Prior Years Fiscal 2023

24,755 89,889

24,755 119,889

Total Interest Earned

114,644

144,644

Total Resources

Expenditures

$ 3,614,644 Project To Date

Original Budget

683,597 Pee Wee Baseball RR/Concession/Storage 596,000 Junior Service League Restrooms 150,000 Dunbar Pk Pavillion Restroom Replace 970,000 524,951 Garland Park small restroom 150,000 Jasmine Park Playground & Path 250,000 Timbercreek Playground Path & Trail 336,000 346,345 Captain Terry Playground & Path 125,000 Maclean 450,000 Pecan Park Playground & Path 138,000 138,014 Fireman's Park Playground & Path 135,000 Garland Park playgroud and path 200,000 170,155 Total Expenditures $ 3,500,000 $ 1,863,062 Projected Remaining Funds

$ Remaining to be spent

3,644,644 Total Projected

(87,597) 150,000 445,049 150,000 250,000 (10,345) 125,000 450,000 (14) 135,000 29,845 1,636,938 $

683,597 150,000 970,000 150,000 250,000 346,345 125,000 450,000 138,014 135,000 200,000 3,597,956

46,688

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ÀFDWLRQV RI 2EOLJDWLRQ 7KH &HUWLÀFDWHV ZHUH VROG LQ 2FWREHU 1RUWKZHVW :DWHU 6\VWHP ([SDQVLRQ 7KLV SURMHFW ZDV WKH À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ÀUVW HTXLYDOHQW VLQJOH IDPLO\ FRQQHFWLRQV DURXQG WKH DLUSRUW DQG LQ WKH $OGHQ GHYHORSPHQW )XWXUH SKDVHV ZRXOG LQFOXGH DGGLWLRQDO JURXQG VWRUDJH DQG ERRVWHU SXPSV HOHYDWHG VWRUDJH DQG D ZHOO V\VWHP :LWK GHYHORSPHQW RI WKH $OGHQ WUDFW WKLV V\VWHP ZLOO HYHQWXDOO\ FRQQHFW EDFN WR WKH H[LVWLQJ FLW\ ZDWHU V\VWHP 5HSDLU DQG 5HSDLQW :DWHU 7RZHU 7KLV SURYLGHG IXQGV IRU WKH UHSDLU DQG UHSDLQWLQJ RI WKH :DWHU 7RZHU NQRZQ DV WKH 'RZ $J 7RZHU /HR 0DUWLQ 7KLV SURMHFW ZDV WKH ÀUVW FRPSOHWHG IURP WKLV ERQG LVVXH DW WRWDO FRVW RI /RFDO /LIW 6WDWLRQ 5HQRYDWLRQV 7KLV ZLOO UHSODFH WKH SXPSV DQG FRQWUROV DQG XSJUDGH WKH ÁRZ FDSDFLW\ RI WKH H[LVWLQJ /LIW 6WDWLRQ WR PHHW WKH UHTXLUHPHQWV IRU WKH IXOO EXLOG RXW RI WKH &UHHNVLGH VXEGLYLVLRQ DQG ZLOO UHSODFH PDMRU SXPSLQJ HTXLSPHQW DQG FRQWUROV DW VPDOOHU OLIW VWDWLRQV $OO RI WKH SODQQHG SURMHFWV IRU WKLV ERQG IXQG DUH FRPSOHWH %HFDXVH WKHVH SURMHFWV ZHUH FRPSOHWHG XQGHU EXGJHW ZH KDYH IXQGHG DGGLWLRQDO SURMHFWV 7KLV LQFOXGHV D SURMHFW WR DVSKDOW WKH DFFHVV URDG WR WKH ZDWHU SODQW FRPSOHWH DGGLWLRQDO OLIW VWDWLRQ UHQRYDWLRQV FRPSOHWH WKH UHSDLU RI WKH 0DULJROG VHZHU OLQH FRPSOHWH DQG ZDWHU PL[HUV IRU JURXQG VWRUDJH WDQNV LQ SURJUHVV ,03$&7 21 23(5$7,1* %8'*(7 7KH LPSDFW RQ WKH RSHUDWLQJ EXGJHW VKRXOG EH PLQLPDO 7KH 1RUWKZHVW :DWHU 6\VWHP H[SDQVLRQ ZLOO DGG VRPH PDLQWHQDQFH DQG RSHUDWLQJ FRVWV EXW WKHVH ZLOO EH PLQLPDO XQWLO D FXVWRPHU EDVH LV HVWDEOLVKHG DQG FRQVXPSWLRQ LQFUHDVHV DW WKDW SRLQW WKH UHYHQXH IURP LQFUHDVHG VDOHV VKRXOG PRUH WKDQ RIIVHW WKH LQFUHDVHG RSHUDWLQJ FRVWV $OO RI WKH RWKHU SURMHFWV ZLOO GHFUHDVH PDLQWHQDQFH FRVWV IRU UHSDLUV WKDW DUH FXUUHQWO\ FRPLQJ RXW RI WKH RSHUDWLQJ EXGJHW DQG H[WHQG WKH OLIH RI H[LVWLQJ LQIUDVWUXFWXUH

:$7(5 $1' 6(:(5 %21' &216758&7,21 )81' 2013 $2.0 Million Water and Sewer Bonds 2013A $1.5 Million Certificates of Obligation #257 As of June, 2023 Project To Date

Total Projected

Net Proceeds from Bond Issues 2013 Water & Sewer Bonds $ 2,000,000

$ 2,000,000

Resources Net Proceeds from Bond Issues 2013A CO's Interest Earned Prior years interest Fiscal 2023 YTD Total Interest Earned

Total Resources

Expenditures Replace Sewer Line $ NW Water ExpansionLocal Lift Station Renovations 83-97 Repaint Water Tower - Dow Ag Water Mixers for Ground Storage Tanks Lift Station #11 emergency repairs Total Expenditures $

Original Budget

$ 1,500,000

1,500,000

28,760 2,267 31,027

28,760 3,024 31,784

$ 3,531,027

3,531,784

Project To Date

359,867 $ 359,867 $ 2,279,787 2,279,787 224,868 224,868 469,475 469,475 166,003 166,003 3,500,000 $ 3,500,000 $

Projected Remaining funds

Remaining to be Spent

Total Projected

0 $ 359,867 0 2,279,787 0 224,868 0 469,475 0 166,003 31,784 31,784 31,784 $ 3,531,784 $

:$7(5 $1' 6(:(5 %21' &216758&7,21 )81' 1RUWKZHVW 6HZHU 6\VWHP ([SDQVLRQ ,Q 'HFHPEHU WKH &LW\ LVVXHG PLOOLRQ LQ :DWHU DQG 6HZHU %RQGV DQG PLOOLRQ &HUWLÀFDWHV RI 2EOLJDWLRQ 7KH SURFHHGV IURP WKHVH ERQGV IXQGHG WKH 1RUWKZHVW VHZHU V\VWHP H[SDQVLRQ DQG D QHZ DQG LPSURYHG IRUFH PDLQ IURP OLIW VWDWLRQ QHDU WKH %UD]RV 0DOO WR WKH :DVWHZDWHU 7UHDWPHQW 3ODQW 7KLV ZLOO LPSURYH ÁRZ DQG FDSDFLW\ IRU WKH 0DOO DQG VXUURXQGLQJ FRPPHUFLDO SURSHUWLHV 7KH 1RUWKZHVW VHZHU H[SDQVLRQ H[WHQGHG VHZHU VHUYLFH WR WKH $LUSRUW DUHD DQG DOVR VHUYHV 7H[DV 'HSDUWPHQW RI &ULPLQDO -XVWLFH &OHPHQV 8QLW 3UHYLRXVO\ WKLV XQLW WUHDWHG WKHLU RZQ ZDVWHZDWHU EXW WKH\ GHVLUHG WR DQG DUH QRZ FRQQHFWHG WR RXU V\VWHP 7KLV SURMHFW LQFOXGHG PDLQ WUXQN OLQHV OLIW VWDWLRQV DQG IRUFH PDLQV EDFN WR RXU existing plant. 7KHVH SURMHFWV DUH FRPSOHWH DQG DUH VLJQLÀFDQWO\ XQGHU EXGJHW $GGLWLRQDO SURMHFWV LGHQWLÀHG WR EH FRPSOHWHG ZLWK WKH VDYLQJV LQFOXGH 5HSODFHPHQW RI ZDWHU ZHOO WKH ZDWHU DQG VHZHU SRUWLRQ RI :RRGODQG 3DUN 2DN 'ULYH ZDWHU WRZHU UHSDLU (QJLQHHULQJ IRU %RRVWHU 3XPSV DW 2DN 'ULYH DQG D QHZ 6&$'$ V\VWHP IRU WKH ZDWHU operations. $IWHU FRPSOHWLRQ RI WKH DERYH SURMHFWV WKHUH ZLOO UHPDLQ DSSUR[LPDWHO\ 7KHVH IXQGV DUH UHVHUYHG WR SURYLGH WKH ÀQDO VHZHU WUXQN V\VWHP UHTXLUHG WR VHUYH WKH IXWXUH $OGHQ 6XEGLYLVLRQ 7KLV EDODQFH DQG D UHVHUYHG 0LOOLRQ LQ WKH 8WLOLW\ SURMHFWV IXQG ZLOO SURYLGH WKH 0LOOLRQ QHHGHG IRU WKLV ÀQDO VHZHU WUXQN OLQH $Q\ FRVW DERYH PLOOLRQ IRU WKLV ÀQDO VHZHU WUXQN OLQH ZRXOG FRPH IURP WKH GHYHORSHU RI WKH $OGHQ VXEGLYLVLRQ

,03$&7 21 23(5$7,1* %8'*(7 7KH LPSDFW RQ WKH RSHUDWLQJ EXGJHW RI DGGLQJ WKH &OHPHQV 8QLW KDV EHHQ JUHDWHU WKDQ DQWLFLSDWHG $IWHU DYHUDJLQJ JDOORQV D GD\ IRU WKH ÀUVW \HDU RI EHLQJ RQ RXU V\VWHP WKH\ DGGUHVVHG VRPH LQWHUQDO LQÀ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ÀFLHQF\ E\ UHGXFLQJ ZDWHU OHDNV DQG VHZHU LQÀOWUDWLRQ

:$7(5 $1' 6(:(5 %21' &216758&7,21 )81' 2016 $3 Million Water and Sewer Bonds $3.9 Million Certificates of Obligation Bond Construction Fund #256 As of June 2023

Resources Net Proceeds from Water and Sewer Bonds net Proceeds from Certificates of Obligation

Project To

Total

Date *

Projected

$ 3,000,000 3,900,000

3,000,000 3,900,000

Prior period interest Interest Earned 2023 YTD

150,730 27,738

150,730 36,738

Total Interest Earned

178,468

187,468

Total Resources

Expenditures Northwest Sewer expansion extend sewer service to airpor $ & Lift Station 25 force main Sewer North- add'l transmission l Replace Water Well 5 Woodland Park Water/Sewer Oak Drive Water Tower Booster Pumps SCADA WWTP Repairs - HRGreen WWTP Generator Lift Station #11 Emergency Rep Total Expenditures $

$ 7,078,468

7,087,468

Original

Project To

Remaining

Total

Budget

Date *

to be Spent

Projected

3,356,091 1,274,347 55,963 324,100 638,387 275,850 29,818 152,869 240,075 552,500

$ 3,356,091 1,274,347 55,963 324,100 638,387 275,850 29,818 152,869 296,038 552,500

6,900,000

$ 6,955,963

Projected Remaining Funds

131,505 131,505 $

3,356,091 1,274,347 55,963 324,100 638,387 275,850 29,818 152,869 296,038 552,500 131,505 7,087,468

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ÀUVW SKDVH RI /DNH )RUHVW EXW ZH ZHUH DEOH WR LQFOXGH WKH VHFRQG SKDVH DV ZHOO 7KLV SURMHFW LV FRPSOHWH $GGLWLRQDO 3URMHFWV :LWK WKH VDYLQJV IURP RULJLQDOO\ EXGJHWHG SURMHFWV ZH SODQ WR DOVR FRPSOHWH D SURMHFW WR 5HKDE WKH +HDG ZRUNV DW WKH :DVWHZDWHU 7UHDWPHQW 3ODQW ,03$&7 21 23(5$7,1* %8'*(7 7KH GLUHFW LPSDFW RQ WKH RSHUDWLQJ EXGJHW ZLOO EH PLQLPDO KRZHYHU OLIW VWDWLRQ H[SHULHQFHV VLJQLÀFDQW ÁRZ IURP LQÀOWUDWLRQ GXULQJ UDLQ HYHQWV ,I WKLV SURMHFW VXFFHVVIXOO\ UHGXFHV WKDW HOHFWULFLW\ XVDJH ZLOO GHFUHDVH DV ZLOO PDQ KRXUV VSHQW PRQLWRULQJ WKH DUHD

2017 $5 Million Water and Sewer Bonds Bond Construction Fund #258 As of June 2023 Project To Date *

Resources Net Proceeds from Bonds to be Issued

Total Projected

$ 5,000,000

5,000,000

Interest Earned Previous years Fiscal 2023

232,010 51,115

232,010 69,115

Total Interest Earned

283,125

301,125

Total Resources

Expenditures Basin 6 subbasin b phase I $ Basin 6 phase II Lake Forest /Huisache wwtp generator Waste Water Treatment Plant Evaluation Water/Waste Water Other Rehab Water Mixers for Ground Storage Tanks Total Expenditures $

$ 5,283,125 Original Budget

Project To Date

$ Remaining to be spent

1,042,000 $ 627,333 $ 2,458,000 983,381 1,500,000 1,530,529 718,250 55,939

Total Projected $

1,177,516 $

627,333 983,381 1,530,529 718,250 55,939 1,177,516 208,177 5,301,125

1,177,516 208,177 5,000,000 $ 4,123,609

Projected Remaining Funds

5,301,125

:$7(5 $1' 6(:(5 %21' &216758&7,21 )81' 7KLV IXQG ZLOO DFFRXQW IRU WKH 'HFHPEHU LVVXDQFH PLOOLRQ RI :DWHU DQG 6HZHU ERQGV 7KLV ZDV LQL WLDOO\ HDU PDUNHG IRU D QHZ ZDWHU ZHOO DQG ZDWHU WRZHU QHDU WKH DLUSRUW WR VXSSRUW WKH GHYHORSPHQW RI WKH $OGHQ VXEGLYLVLRQ 7KDW VXEGLYLVLRQ LV RQFH DJDLQ RQ KROG )XQGV KDYH EHHQ UH SULRULWL]HG WR WKH UHSODFHPHQW RI WKH IRUFH PDLQ IURP /LIW 6WDWLRQ WR WKH ZDVWHZDWHU WUHDWPHQW SODQW DQG UHKDE RI /LIW 6WDWLRQ

,03$&7 21 23(5$7,1* %8'*(7 7KLV SURMHFW ZLOO KDYH QR GLUHFW LPSDFW RQ WKH RSHUDWLQJ EXGJHW

2019 Water & Sewer Bond Bond Construction Fund #255 As of June 2023 Project To Date *

Resources Net Proceeds from Bonds to be Issued

Total Projected

$ 5,000,000

5,000,000

Interest Earned Prior Years Fiscal 2023

82,565 163,652

82,565 223,652

Total Interest Earned

246,217

306,217

Total Resources

Expenditures

$ 5,246,217 Project To Date

Original Budget

$ Remaining to be spent

5,306,217 Total Projected

Lift Station 1 Rehab & Force Main

$ 5,000,000 $ 1,996,650 $ 3,003,350 $

5,000,000

Total Expenditures

$ 5,000,000 $ 1,996,650

3,003,350 $

5,000,000

306,217

Projected Remaining Funds

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STATISTICAL DATA 211

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+,6725,&$/ 3238/$7,21 Population Demographics Percent Change 2000 Census

2010 Census

2022 Estimates

2027 Projections

2000 to 2022 to 2010 2027

Total Population

26,602

26,852

29,424

30,978

0.9%

5.3%

Population Density (Pop/Sq Mi)

1,275.18

1,557.80

1,410.43

1,484.91

22.2%

5.3%

Total Households

9,659

10,301

11,617

12,349

6.6%

6.3%

Population by Gender: Male

12,986

48.8%

13,165

49.0%

14,412

49.0%

15,152

48.9%

1.4%

5.1%

Female

13,616

51.2%

13,687

51.0%

15,012

51.0%

15,825

51.1%

0.5%

5.4%

Population by Race Percent Change 2000 Census

2010 Census

2022 Estimates

2027 Projections

2000 to 2022 to 2010 2027

White

22,879

86.0%

22,671

84.4%

23,746

80.7%

24,559

79.3%

(0.9)%

3.4%

Black

915

3.4%

1,370

5.1%

1,947

6.6%

2,116

6.8%

49.8%

8.7%

American Indian or Alaska Native

0.3%

140

0.5%

169

0.6%

177

0.6%

56.8%

4.6%

Asian/Native Hawaiian/Other Pacific Islander

642

2.4%

792

2.9%

1,150

3.9%

1,338

4.3%

23.3%

16.3%

Some Other Race

1,504

5.7%

1,242

4.6%

1,591

5.4%

1,819

5.9%

(17.4)%

14.3%

Two or More Races

573

2.2%

637

2.4%

820

2.8%

968

3.1%

11.2%

18.0%

Population by Ethnicity Percent Change 2000 Census

2010 Census

2022 Estimates

2027 Projections

2000 to 2022 to 2010 2027

Hispanic

3,954

14.9%

5,621

20.9%

7,451

25.3%

8,484

27.4%

42.2%

13.9%

Not Hispanic or Latino

22,648

85.1%

21,231

79.1%

21,973

74.7%

22,493

72.6%

(6.3)%

2.4%

Population by Age Percent Change 2000 Census

2010 Census

2022 Estimates

2027 Projections

2000 to 2022 to 2010 2027

0 to 4

1,928

7.3%

1,777

6.6%

1,684

5.7%

1,853

6.0%

(7.8)%

10.0%

5 to 14

4,668

17.5%

4,020

15.0%

3,943

13.4%

3,934

12.7%

(13.9)%

(0.2)%

15 to 19

2,076

7.8%

2,059

7.7%

2,073

7.0%

2,039

6.6%

(0.9)%

(1.6)%

20 to 24

1,571

5.9%

1,528

5.7%

1,869

6.4%

1,980

6.4%

(2.8)%

5.9%

25 to 34

3,123

11.7%

3,388

12.6%

4,092

13.9%

4,257

13.7%

8.5%

4.0%

35 to 44

4,776

18.0%

3,446

12.8%

3,638

12.4%

3,999

12.9%

(27.8)%

9.9%

+,6725,&$/ 3238/$7,21 &217 Population by Age (cont.) Percent Change 2000 Census

2010 Census

2022 Estimates

2027 Projections

2000 to 2022 to 2010 2027

45 to 54

3,732 14.0%

4,261 15.9%

3,691 12.5%

3,690 11.9%

14.2%

0.0%

55 to 64

1,947

7.3%

3,148 11.7%

3,754 12.8%

3,675 11.9%

61.7%

(2.1)%

65 to 74

1,651

6.2%

1,666

6.2%

2,638

9.0%

3,061

9.9%

0.9%

16.0%

75 to 84

869

3.3%

1,119

4.2%

1,374

4.7%

1,756

5.7%

28.7%

27.8%

85+

262

1.0%

440

1.6%

669

2.3%

733

2.4%

67.9%

9.7%

Median Age: Total Population

34.8

37.7

37.0

38.4

Households by Income Percent Change 2000 Census

2010 Census

2022 Estimates

2027 Projections

2000 to 2022 to 2010 2027

$0 - $15,000

862

8.9%

585

5.7%

539

4.6%

436

3.5%

(32.1)%

(19.1)%

$15,000 - $24,999

760

7.9%

795

7.7%

548

4.7%

474

3.8%

4.6%

(13.6)%

934

9.7%

745

$25,000 - $34,999

7.2%

685

5.9%

609

4.9%

(20.2)%

(11.2)%

$35,000 - $49,999

1,458 15.1%

1,162 11.3%

991

8.5%

896

7.3%

(20.3)%

(9.6)%

$50,000 - $74,999

2,041 21.1%

1,702 16.5%

1,777 15.3%

1,446 11.7%

(16.6)%

(18.6)%

$75,000 - $99,999

1,576 16.3%

1,812 17.6%

1,786 15.4%

1,482 12.0%

14.9%

(17.0)%

$100,000 - $149,999

1,443 14.9%

2,336 22.7%

2,846 24.5%

3,634 29.4%

61.9%

27.7%

$150,000 +

95.7%

38.0%

Average Hhld Income

$69,710

594

6.2%

$90,211

1,163 11.3%

$117,224

2,444 21.0%

$136,886

3,372 27.3%

29.4%

16.8%

Median Hhld Income

$60,367

$77,280

$92,620

$110,301

28.0%

19.1%

Per Capita Income

$25,312

$34,632

$46,307

$54,590

36.8%

17.9%

Employment Percent Change 2000 Census

2010 Census

2022 Estimates

2027 Projections

2000 to 2022 to 2010 2027

Total Population 16+

19,440

20,637

23,372

24,798

6.2%

6.1%

Total Labor Force

12,849 66.1%

14,004 67.9%

17,212 73.6%

17,849 72.0%

9.0%

3.7%

12,316 95.9%

13,206 94.3%

16,617 96.5%

17,386 97.4%

7.2%

4.6% (23.7)%

Civilian, Employed Civilian, Unemployed In Armed Forces

531

4.1%

0.0%

767

5.5%

0.2%

560

3.3%

0.2%

427

2.4%

44.5%

0.2%

2,046.7%

1.0%

Not In Labor Force

6,591 33.9%

6,633 32.1%

6,159 26.4%

6,949 28.0%

0.6%

12.8%

% Blue Collar

4,051 32.9%

4,372 33.1%

5,803 34.9%

6,099 36.7%

7.9%

5.1%

% White Collar

8,271 67.1%

8,833 66.9%

10,814 65.1%

11,287 67.9%

6.8%

4.4%

Housing Units Percent Change

Total Housing Units

2000 Census

2010 Census

2022 Estimates

2027 Projections

10,558

11,144

12,657

13,447

217

2000 to 2022 to 2010 2027 5.6%

6.2%

+,6725,&$/ 3238/$7,21 &217 Housing Units (cont.) Percent Change 2000 Census Total Occupied

2010 Census

2022 Estimates

2027 Projections

2000 to 2022 to 2010 2027

n/a

10,301

92.4%

11,617 91.8%

12,349

91.8%

n/a

6.3%

Owner Occupied: Owned with a mortgage or loan

n/a

4,704

45.7%

4,481 38.6%

4,708

38.1%

n/a

5.1%

Owner Occupied: Owned free and clear

n/a

2,391

23.2%

3,194 27.5%

3,413

27.6%

n/a

6.9%

Renter Occupied

n/a

3,206 31.1%

3,943 33.9%

4,228

34.2%

n/a

7.2%

899

8.5%

1,039

1,098

8.2%

(6.1)%

5.6%

Housing Units

Vacant

844

7.6%

8.2%

Vehicles Available Percent Change 2000 Census 0 Vehicles Available

422

2010 Census 4.4%

2022 Estimates

459

4.5%

368

2027 Projections

2000 to 2022 to 2010 2027

3.2%

386

3.1%

8.8%

4.8%

1 Vehicle Available

2,693

27.9%

2,448

23.8%

3,296 28.4%

3,538

28.7%

(9.1)%

7.3%

2+ Vehicles Available

6,545

67.8%

7,393

71.8%

7,953 68.5%

8,425 68.2%

13.0%

5.9%

Average Vehicles Per Household

1.70

2.08

2.05

20.1%

(0.1)%

2000 Census

2010 Census

2022 Estimates

2027 Projections

Marital Status Percent Change 2000 to 2022 to 2010 2027

Married, Spouse Present

12,704

63.5%

11,721 55.7%

12,494 52.5%

13,165 52.3%

(7.7)%

5.4%

Married, Spouse Absent

629

3.1%

1,218

5.8%

1,039

4.4%

1,065

4.2%

93.7%

2.5%

Divorced

1,746

8.7%

1,933

9.2%

2,322

9.8%

2,431

9.7%

10.7%

4.7%

Widowed

1,099

5.5%

1,094

5.2%

1,551

6.5%

1,676

6.7%

(0.4)%

8.1%

Never Married

3,828

19.1%

5,088 24.2%

6,390 26.9%

6,854 27.2%

32.9%

7.3%

Age 15+ Population

20,007

21,054

23,796

25,191

5.2%

5.9%

Educational Attainment Percent Change 2000 Census Grade K - 8

2010 Census

2022 Estimates

247

1.5%

Grade 9 - 11

1,095

6.7%

High School Graduate

3,348 20.5%

3,571 20.4%

Some College, No Degree

4,518 27.6%

5,685 32.5%

Associates Degree

1,527

1,428

9.3%

198

1.1%

571

3.3%

8.2%

2027 Projections

224

1.1%

798

4.0%

4,589 23.1% 5,477 27.6% 1,969

9.9%

218

242

2000 to 2022 to 2010 2027 1.1%

(19.6)%

8.3%

856

4.0%

(47.9)%

7.3%

4,918

23.2%

6.7%

7.2%

5,741

27.1%

25.8%

4.8%

2,131

10.1%

(6.5)%

8.2%

+,6725,&$/ 3238/$7,21 &217 Educational Attainment (cont.) Percent Change 2000 Census

2010 Census

2022 Estimates

2027 Projections

2000 to 2022 to 2010 2027

Bachelor's Degree

3,953 24.2%

3,564 20.4%

4,634 23.3%

4,996 23.6%

(9.8)%

7.8%

Graduate Degree

1,637 10.0%

2,368 13.6%

2,044 10.3%

2,156 10.2%

44.7%

5.5%

174.4%

10.0%

6.8%

6.6%

No Schooling Completed

Age 25+ Population

0.2%

16,353

82 17,468

0.5%

118 19,854

Seasonal Population by Quarter 2022 Estimates Q4 2019

171

Q1 2020

Q2 2020

Q3 2020

Q4 2020

Q1 2021

Q2 2021

Q3 2021

Q4 2021

219

0.6%

130 21,171

0.6%

BRAZORIA COUNTY TOP EMPLOYERS Employer

Location

Type

# of Employees

Alvin I.S.D.

Alvin

Education

3,815

The Dow Chemical Company

Freeport

Chemical

3,452

Pearland I.S.D.

Pearland

Education

2,669

County-wide

Criminal Justice

2,052

Brazosport I.S.D.

Clute

Education

1,950

Brazoria County

County-wide

Government

1,437

Kelsey-Seybold

Pearland

Medical

1,413

Olin Corporation

Freeport

Chemical

1,126

Angleton I.S.D.

Angleton

Education

1,072

Phillips 66

Sweeny

Refining

1,017

Brand/Safway

Angleton

Scaffolding Systems

1,000

Marquis Construction Services

Clute

Contractor

950

BASF Corporation

Freeport

Chemical

900

City of Pearland

Pearland

Government

868

Wood Group

Clute

Contractor

800

Chevron Phillips Chemical Co.

Sweeny

Chemical

615

ICS

Clute

Contractor

614

INEOS Olefins & Polymers USA

Alvin

Chemical

600

Turner Industries

Freeport

Contractor

576

Ascend Performance Materials

Alvin

Chemical

500

Schlumberger Technology Corp.

Rosharon

Oil Well Services

485

CHI St. Luke’s Health Brazosport

Lake Jackson

Medical

461

Memorial Hermann

Pearland

Medical

454

Columbia-Brazoria I.S.D.

Brazoria

450

417

Texas Dept. of Criminal Justice

HCA

Pearland

Education High-Voltage Electrical Services Medical

TDECU

County-wide

Financial

318

Sweeny

Education

310

Lake Jackson

Education

309

Saber Power Services

Sweeny I.S.D. Brazosport College

Iowa Colony

Source: The Alliance - Economic Development for Brazoria County Last Updated February, 2022

450

BRAZORIA COUNTY TOP EMPLOYERS Employer

Location

Alvin Community College

Alvin

Type Heavy Lifting & Transport Solutions Education

Performance Contractors

Iowa Colony

Contractor

285

City of Lake Jackson

Lake Jackson

Government

280

Vernor Material & Equipment

Freeport

Aggregate Materials

252

Freeport LNG

Quintana

LNG Terminal

248

Team Industrial Services

Alvin

Mechanical Services

234

Third Coast Terminals

Pearland

230

Kemlon Products & Development

Pearland

UTMB Health – Angleton Danbury

Angleton

Blending & Packaging Wiring Device Manufacturer Medical

City of Alvin

Alvin

Government

212

Empereon Constar

Alvin

Call Center

183

Shintech, Inc.

Freeport

PVC Manufacturer

169

Riviana Foods

Freeport

161

Samson Fabrication & Construction

Clute

Sweeny Community Hospital

Sweeny

Rice Mills Fabrication, Construction, Turnarounds Medical

E-Z Line Pipe Support Company

Manvel

Manufacturer

150

RiceTec

Alvin

Agriculture

144

City of Freeport

Freeport

Government

139

ProFax

Pearland

Manufacturer

138

City of Angleton

Angleton

Government

134

Packaging Service Co. / SolvChem

Pearland

Blending & Packaging

120

SI Group

Freeport

Chemical

117

Davis Lynch

Pearland

Manufacturer

100

Mammoet

Rosharon

Source: The Alliance - Economic Development for Brazoria County Last Updated February, 2022 221

# of Employees 305 298

228 225

157 151

This page is intentionally left blank 222

PAY PLAN

223

City LAKE JACKSON of

Promoting a culture of innovation and service

COMPENSATION PLAN 2023-24

224

The City of Lake Jackson hired Gallagher Benefits Services to assist with its first outside Compensation study in 2015. The City has committed to study the market every three to four years and conducted its third compensation study in the second quarter of 2022 with Logic Compensation Group. The City studies the market to provide a competitive plan that accomplishes the following goals: Encourage excellent service by tying increase to job performance rather than tenure; Reward employees for their job performance and accomplishment of goals; Provide a competitive compensation package that takes into consideration the City’s fiscal resources; and Provide consistent administration of pay policies among all City departments. Surveyed cities are based on a population range of 20,000 to 100,000 in the Houston region and supplemented with private sector data when appropriate. Positions at the director level and above use additional survey data of cities statewide.

COMPENSATION PLAN The Compensation Plan is comprised of five separate pay schedules: non-exempt, exempt, sworn personnel, part-time & seasonal, and council appointed employees. The City adjusts the plan each year using the tools noted below to maintain competitiveness in the market.

MARKET ADJUSTMENT Market adjustments are effective October 1 and may be capped based on the availability of budgeted funds. Adjustments to each range are based on the median of Actual Market Salaries for benchmarked positions which form the basis of establishing the midpoint for each range. There is a 4% market adjustment proposed this year.

MERIT INCREASE Performance evaluations for employees are completed once a year for all employees and are distributed throughout the first part of the year for each classification group, regardless of the anniversary date of an employee’s employment. Merit increases are awarded during this time frame. There is no set time interval employees can expect to reach the top salary of their range. A merit increase range of 2% - 4% has been proposed for the FY 2023-24 budget.

225

Non-Exempt Grade

FY 2023-24 Position

Min

Mid

Max

Min

Mid

Max

100-N-40

Laborer I / Groundskeeper

14.20

17.04

19.87

29,528

35,433

41,339

110-N-40

Laborer II / Groundskeeper II Custodian

15.60

18.72

21.84

32,448

38,938

45,427

Meter Technician Recreation Leader Recreation Aide Building Attendant 120-N-40

Accounting Clerk Assistant Aquatics Coordinator Assistant Member Services Coord. Lead Meter Tech Animal Control Officer Records Clerk Payment Clerk

16.63

19.96

23.28

34,590

41,507

48,425

130-N-40

Secretary Service Writer

17.78

21.34

24.90

36,991

44,389

51,787

19.18

23.01

26.85

39,889

47,867

55,845

20.50

24.60

28.70

42,637

51,164

59,691

22.94

27.53

32.12

47,720

57,264

66,808

24.04

28.85

33.66

50,013

60,016

70,018

Mechanic I Deputy Court Clerk Welder Utility Billing Specialist 140-N-40 150-N-40

Communications Specialist LEO / Refuse Driver Mechanic II Paint & Body Tech Communications Leader Lab Tech Operator Crew Leader Lead Animal Control Officer Senior Deputy Court Clerk

160-N-40

Traffic Technician Lead Mechanic Personnel Generalist Buyer Health, Bldg., and Apt. Inspector Code Enforcement Officer Engineering Assistant

170-N-40

Plans Examiner / Bldg. Inspector

Exempt

FY 2023-24

Grade

Position

Min

Mid

Max

Min

Mid

Max

600-E-50

Kennel Supervisor

23.30

29.12

34.94

48,456

60,570

72,684

620-E-50

Accountant Recreation Coordinator

24.53

30.67

36.80

51,030

63,787

76,545

640-E-50

Customer Service Supervisor Foreman Systems Analyst Accountant II Assistant City Secretary

26.87

33.59

40.31

55,897

69,871

83,846

660-E-50

Parks Superintendent Civic Center Manager

28.66

35.83

42.99

59,618

74,522

89,427

32.82

41.03

49.23

68,271

85,338

102,406

Public Information Officer Accountant III Assistant Fire Marshal Fleet Supervisor HR Specialist 680-E-50

Assistant to the City Manager Lead Systems Analyst Municipal Court Clerk

700-E-50

OPEN

33.17

41.46

49.75

68,984

86,231

103,477

720-E-60

Building Official

35.68

46.39

57.09

74,219

96,485

118,751

39.94

51.92

63.90

83,067

107,987

132,907

Assistant Parks & Recreation Director Public Works Superintendent Utilities Superintendent Controller Project Manager 740-E-60

Police Lieutenant Assistant City Engineer MIS Manager Animal Control Manager Assistant Public Works Director

760-E-60

Assistant Police Chief Fire Marshal City Secretary

47.76

62.08

76.41

99,334

129,134

158,935

780-E-60

Parks & Recreation Director Personnel Director

50.84

66.09

81.34

105,737

137,458

169,180

800-E-60

Finance Director City Engineer

53.91

70.09

86.26

112,140

145,782

179,424

Public Works Director 820-E-60

Police Chief

61.01

79.31

97.61

126,893

164,961

203,029

840-E-60

Assistant City Manager

67.10

87.23

107.36

139,570

181,441

223,311

227

Sworn Personnel Grade

FY 2023-24

Position

Min

Mid

Max

Min

Mid

Max

515-SP-30 2080

Traffic Officer

28.39

32.64

36.90

59,044

67,897

76,750

525-SP-30 2080

Detective

31.91

36.70

41.49

66,383

76,336

86,290

535-SP-30 2080

Detective Sergeant Training Sergeant

36.08

41.49

46.90

75,053

86,307

97,560

505-SP-30 2080

Police Cadet – 80% of Officer II

22.71

47,235

500-SP-30

Patrol Officer I – 95% of Officer II

26.97

57,144

510-SP-30 2119

Patrol Officer II

28.39

32.64

36.90

60,151

69,170

78,189

520-SP-30 2119

Corporal

31.91

36.70

41.49

67,628

77,768

87,908

530-SP-30 2119

Patrol Sergeant

36.08

41.49

46.90

76,460

87,925

99,390

2119

Note: Patrol Officers, Corporals and Patrol Sergeants are scheduled to work 81.5 hours per pay period.

Part Time & Seasonal Grade

Position

FY 2023-24 Min

Mid

Max

400

Recreation Attendant Payment Clerk

11.81

13.00

910

Lifeguard

12.16

920

WSI Swim Instructor

13.29

Min

Mid

Max

15.41

Laborer Clerk Custodian 940

Recreation Instructor Archiving Technician

9.55

23.63

Chaperone 950 960

Crossing Guard Head Lifeguard

17.68 13.29

228

17.68

13.29

Council Appointed Grade CA-996

Position Municipal Judge – PT Contract

FY 2023-24 Min

Mid

Max

Notes

15,482

20,121

24,760

DOH: 12/07/04 Salary $25,750 Effective 10/01/23

CA-997

Municipal Judge – PT Contract

44,237

57,509

70,780

DOH: 03/01/77 Salary $68,143 Effective 10/01/23

CA-998

City Attorney

138,832

180,481

222,130

DOH: 09/05/06 Salary $183,287 Effective 10/01/23

CA-999

City Manager

178,643

232,236

285,827

DOH: 01/16/95 Salary $244,021

Effective 10/01/23

229

Certification Pay

FY 2022-23

* Master Peace Officer

Monthly

Annual

Date of Last Adjustment

210

2,520

October 2022

150

1,800

October 2022

120

1,440

October 2022

1020

October 2022

780

October 2022

660

October 2022

420

October 2022

* A Water License * A Waste Water License * Advanced Peace Officer * Master Telecommunicator * Senior Professional (SPHR), IPMA-SCP, or equivalent * B Water License * B Waste Water License Commercial Driver’s License (CDL) * Advanced Telecommunicator * Certified Municipal Court Clerk - Level III * Certified Parks & Recreation Executive Texas Registered Municipal Clerk * Professional (PHR), IPMA-CP, or equivalent * Intermediate Peace Officer Fire Inspector Certification * C Water License * C Waste Water License * Certified Parks & Recreation Professional * Water Safety Instructor Trainer CNG Tank Inspector – Max 2 Licenses CNG Management Level II Installer & Repairman – Max 2 * Associate Professional (APHR) or equivalent * Intermediate Telecommunicator * Certified Municipal Court Clerk - Level II Herbicide & Pesticide License Laboratory Analyst ASE / Vehicle Safety / UST Facility Operator – Max 2 Licenses Certified Texas Contract Developer Certified Texas Contract Manager Permit Technician * D Water License * D Waste Water License

* Only the highest certification will be paid to an employee regardless if they have more than one certification.

Certification Pay * Master Peace Officer

FY 2023-24 Monthly

Annual

Date of Last Adjustment

215

2,580

October 2023

155

1,860

October 2023

125

1,500

October 2023

1080

October 2023

840

October 2023

720

October 2023

480

October 2023

* Only the highest certification will be paid to an employee regardless if they have more than one certification.

231

Evaluation Schedule Service Maintenance

FY 2023-24 Technical

Professional Directors

Employee Input Forms Turned-In

Evaluation to Director

Evaluations to Personnel

Evaluation Returned to Supervisor Evaluation Interviews Completed & Returned to Personnel Adjustment Appears on Paycheck

Office-Clerical

Sworn Personnel

Management

Fri

Mon

Aug 25, 2023

Sep 25, 2023

Oct 16, 2023

Dec 11, 2023

Mon

Sep 25, 2023

Oct 16, 2023

Nov 20, 2023

Mon

Oct 2, 2023

Oct 23, 2023

Nov 27, 2023

Mon

Oct 9, 2023

Nov 6, 2023

Dec 4, 2023

Tue

Oct 24, 2023

Nov 21, 2023

Dec 19, 2023

Jan 30, 2024

Fri

Nov 10, 2023

Nov 24, 2023

Dec 22, 2023

Feb 2, 2024

232

BUDGET GLOSSARY 233

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BUDGET GLOSSARY

:25.,1* &$3,7$/ ² 7KH DPRXQW FXUUHQW DVVHWV H[FHHG FXUUHQW OLDELOLWLHV &XUUHQW DVVHWV FDQ RU ZLOO EH FRQYHUWHG WR FDVK ZLWKLQ GD\V DQG FXUUHQW OLDELOLWLHV ZLOO EH SDLG ZLWKLQ GD\V :25./2$' 0($685(6 ² :RUNORDG PHDVXUHV UHÁHFW PDMRU DFWLYLWLHV RI WKH GHSDUWPHQW 7KH\ LQGLFDWH WKH DPRXQW RI ZRUN WKDW KDV EHHQ GRQH LQ WKH SDVW DQG SURMHFWHG ZRUNORDG OHYHOV IRU WKH FXUUHQW DQG QH[W \HDUV :RUNORDG PHDVXUHV VKRXOG EH DEOH WR EH WUDFNHG ZLWK D UHDVRQDEOH DPRXQW RI WLPH DQG HIIRUW

241

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NON-DEPARTMENTAL - 0900 Expenditures - Detail

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

111-0900-413.01-22

Operating Expenses GASB 87 Lease Principal

22,459

111-0900-413.02-22

GASB 87 Lease Interest

2,485

111-0900-413.33-14

Eco. Dev. Alliance for Brazoria Cnty.

$12,000

111-0900-413.33-15

Brazoria County Child Advocacy

7,000

111-0900-413.33-20

Gulf Coast Transit

70,000

111-0900-413.33-51

Aviation Task Force

5,000

111-0900-413.57-00

Workforce Training

12,000

51,250

12,000

111-0900-413.59-94

Connect CTY

14,815

15,000

111-0900-413.59-99

Emergency Operations

831,641

111-0900-413.61-23 111-0900-413.61-38

General Supplies Christmas Lights & Decorations Awards Subtotal

32,260 4,351 36,611

20,000 7,000 27,000

24,000 7,000 31,000

111-0900-413.62-20

Electricity

-100,540

111-0900-413.62-21

Gas & Electricity (Christmas Lights)

1,757

2,000

2,500

111-0900-413.63-10 111-0900-413.63-30

Food Supplies Miscellaneous Employee Picnic

19,506 0 19,506

10,000 10,000 20,000

6,748

859,482

170,000

143,750

169,500

Subtotal 111-0900-413.86-40

Equipment Operating Expenses Subtotal

111-0900-491.13-00

Equipment Replacement

500,000

111-0900-491.19-00

Transfer to Special Events Fund

30,000

40,000

1,200,000 $2,589,482

1,300,000 $1,510,000

1,300,000 $1,483,750

0 $209,500

111-0900-491.31-00

Transfer to General CIP

Total Non-Departmental

242

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GENERAL ADMINISTRATION - 1000 Expenditures - Detail

111-1000-413.11-11 111-1000-413.11-12 111-1000-413.11-13 111-1000-413.11-15 111-1000-413.11-16 111-1000-413.11-18 111-1000-413.13-00

111-1000-413.21-01 111-1000-413.21-02 111-1000-413.21-03 111-1000-413.21-04 111-1000-413.21-05 111-1000-413.22-00 111-1000-413.23-00 111-1000-413.24-00 111-1000-413.26-00

111-1000-413.33-03 111-1000-413.33-22 111-1000-413.33-30 111-1000-413.33-50 111-1000-413.33-53 111-1000-413.33-57 111-1000-413.33-60

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$21,321 86,460 162,356 198,486 629,414 6,413 2,069 1,106,519

$22,000 92,400 211,000 159,900 645,000 7,500 2,300 1,140,100

$22,103 93,662 156,783 228,983 635,342 7,500 1,232 1,145,605

$23,000 99,300 55,200 299,700 722,700 7,500 1,500 1,208,900

Subtotal

88,831 891 5,688 4,292 5,145 75,591 124,808 5,912 1,362 312,520

106,200 700 6,700 4,600 0 76,800 140,000 10,000 2,100 347,100

94,638 870 5,579 4,468 4,896 79,910 131,425 10,000 1,429 333,215

103,300 700 5,700 4,900 0 77,800 150,000 10,000 2,200 354,600

Operating Expenses Professional Service Fees Employee Screening Printing Outside Attorney Codification TML Benefits Administration Fee Consultant-Industrial District Values Consultant-Goal Setting Subtotal

32,009 0 0 5,010 -23,604 13,667 3,196 30,278

22,000 15,000 4,000 6,000 5,000 16,800 4,000 72,800

22,000 15,000 4,000 6,000 5,000 13,667 4,000 69,667

22,000 15,000 0 6,000 5,000 13,700 4,000 65,700

4,500

21,506 845 542 42,009 $64,902

17,000 3,000 700 78,000 $98,700

17,000 10,000 1,000 71,000 $99,000

17,000 3,000 1,000 80,000 $101,000

Salaries & Wages Service/Maintenance Office/Clerical Technical Professional Management/Supervision Council Overtime

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Tuition Reimbursement Workers Compensation

111-1000-413.41-01

Water & Sewer

111-1000-413.43-10 111-1000-413.43-19 111-1000-413.43-40 111-1000-413.43-90

Maintenance & Repair Buildings - City Hall Heating & Air Conditioning Fleet Vehicles Maintenance Contract Subtotal

243

LINE ITEMS GENERAL ADMINISTRATION - 1000

111-1000-413.44-02

Operating Expenses (Cont.) Rental - Vehicle & Equipment

111-1000-413.52-01 111-1000-413.52-02

Insurance Property Liability Subtotal

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$1,444

$10,000

17,576 6,023 23,599

18,110 6,200 24,310

18,100 6,200 24,300

111-1000-413.53-00

Communication

8,903

10,000

111-1000-413.54-00

Advertising

14,195

8,000

111-1000-413.54-01

Legal Notices

4,011

8,000

6,000

111-1000-413.57-00

Training

21,445

10,000

111-1000-413.58-00

Travel

21,360

10,000

111-1000-413.59-10 111-1000-413.59-30 111-1000-413.59-40

Other Purchased Services Dues & Memberships Recording Hot Collection Services Subtotal

10,326 0 1,133 10,326

12,000 4,000 7,000 16,000

Subtotal

11,747 87 144 56,341 2,335 70,654

15,000 95 100 22,000 3,500 40,695

15,000 100 100 22,000 3,500 40,700

Subtotal

18,288 -32 139 103,685 122,080

20,413 0 0 0 20,413

20,760 0 0 0 20,760

20,800 0 0 0 20,800

Operating Expenses Subtotal

398,830

340,418

335,932

334,000

30,210

19,100

$1,848,079

$1,846,718

$1,833,852

$1,916,600

111-1000-413.61-10 111-1000-413.61-30 111-1000-413.61-31 111-1000-413.61-40 111-1000-413.61-60

General Supplies Office Gasoline & Diesel Fuel- CNG Operating Cleaning

111-1000-413.62-20 111-1000-413.63-10 111-1000-413.64-00 111-1000-413.86-30

Electricity Miscellaneous Books & Periodicals Furniture and Fixtures

111-1000-491.13-00

Equipment Replacement Total General Administration

ELECTIONS - 1200 Expenditures - Details

111-1200-414.31-20 111-1200-414.34-56

Operating Expenses Election Translator Brazoria County Contract Subtotal

Total Elections

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$0 $13,170 13,170

$500 $15,000 15,500

$0 $15,000 15,000

$500 $15,000 15,500

$13,170

$15,500

$15,000

$15,500

244

LINE ITEMS

LEGAL - 1700 Expenditures - Details

111-1700-416.11-16 111-1700-416.14-03

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

170,952 $40,000

182,200 $43,200

185,411 $43,200

196,300 $44,000

Subtotal

210,952

225,400

228,611

240,300

Subtotal

7,086 71 453 678 410 11,835 19,490 171 40,194

8,500 100 500 700 0 10,500 22,500 300 43,100

7,702 71 454 734 411 12,476 21,379 185 43,412

9,000 100 500 800 0 10,700 24,500 300 45,900

Salaries & Wages Management/Supervision Professional

111-1700-416.21-01 111-1700-416.21-02 111-1700-416.21-03 111-1700-416.21-04 111-1700-416.21-05 111-1700-416.22-00 111-1700-416.23-00 111-1700-416.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

111-1700-416.33-30

Operating Expenses Outside Attorney

10,000

5,000

111-1700-416.52-02

Liability Insurance

811

835

900

111-1700-416.53-00

Communications

1,033

1,550

111-1700-416.57-00

Training

1,064

1,100

1,149

1,150

111-1700-416.58-00

Travel

1,389

2,885

3,108

3,100

111-1700-416.59-10 111-1700-416.59-20

Other Purchased Services Dues & Memberships Internet Subscriptions Subtotal

2,349 1,623 3,972

970 1,620 2,590

2,360 1,620 3,980

2,350 1,675 4,025

111-1700-416.61-10 111-1700-416.61-40

General Supplies Office Operating Subtotal

173 453 626

500 800 1,300

Books & Periodicals Operating Expenses Subtotal

5,990 14,885

6,000 26,260

6,000 22,922

6,000 18,025

$266,031

$294,760

$294,945

$304,225

111-1700-416.64-00

Total Legal

245

LINE ITEMS

FINANCE - 1400 Expenditures - Details

111-1400-415.11-12 111-1400-415.11-13 111-1400-415.11-15 111-1400-415.11-16 111-1400-415.13-00

Salaries & Wages Office/Clerical Technical Professional Management/Supervision Overtime

111-1400-415.21-01 111-1400-415.21-02 111-1400-415.21-03 111-1400-415.21-04 111-1400-415.21-05 111-1400-415.22-00 111-1400-415.23-00 111-1400-415.24-00 111-1400-415.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Tuitition Reimbursement Workers Compensation

111-1400-415.33-20 111-1400-415.33-23 111-1400-415.33-40 111-1400-415.33-42 111-1400-415.33-41

Operating Expenses Professional Service Fees Tax Appraisals Tax Collections Outside Auditor Sales Tax Analysis Arbitrage Review

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$69,175 227 356,070 364,664 1,881 795,550

$75,700 0 388,900 336,800 2,000 803,400

$76,766 0 395,813 335,367 2,955 810,901

$81,000 52,600 409,200 371,500 2,000 916,300

Subtotal

77,126 776 4,953 3,117 4,480 57,324 90,278 0 795 238,849

93,400 600 5,900 3,300 0 61,200 99,200 1,300 1,200 266,100

84,872 785 5,030 3,238 4,453 57,524 93,466 1,300 809 251,477

107,700 700 6,000 3,800 0 68,900 114,400 5,700 1,400 308,600

53,021 3,237 27,750 4,800 17,120 105,928

57,000 3,400 31,000 4,900 21,000 117,300

57,000 3,400 37,000 4,800 17,000 119,200

60,000 3,400 45,000 5,000 20,000 133,400

11,614 0 130,526 142,140

13,000 0 128,000 141,000

13,000 0 152,000 165,000

15,000 1,000 152,000 168,000

1,142

6,100

$6,151 3,739 9,890

$6,340 3,850 10,190

$8,300 4,000 12,300

20,337

24,000

28,000

111-1400-415.43-35 111-1400-415.43-60 111-1400-415.43-90

Maintenance & Repair Computer Equipment Furniture & Equipment Maintenance Contracts Subtotal

111-1400-415.44-02

Rental - Equipment

111-1400-415.52-01 111-1400-415.52-02

Insurance Property Liability Subtotal

111-1400-415.53-00

Communication

LINE ITEMS

FINANCE - 1400 2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

111-1400-415.57-00

Operating Expenses (Cont.) Training

5,391

5,250

6,500

111-1400-415.58-00

Travel

6,228

9,000

7,500

111-1400-415.59-10

Dues & Memberships

770

1,700

2,000

111-1400-415.59-15

Fines & Penalties

10,143

111-1400-415.61-10 111-1400-415.61-40

General Supplies Office Operating

9,407 1,711 11,118

7,500 2,500 10,000

8,000 1,500 9,500

658

600

100

250

313,745

325,140

350,540

373,550

58,745

58,800

$1,406,889

$1,453,385

$1,471,663

$1,657,250

Subtotal 111-1400-415.64-00

Books & Periodicals Operating Expenses Subtotal Operating Transfers Equipment Replacement

111-1400-491.13-00

Total Finance

247

LINE ITEMS

MUNICIPAL COURT - 1100 Expenditures - Details

111-1100-412.11-12 111-1100-412.11-16 111-1100-412.11-19 111-1100-412.13-00

111-1100-412.21-01 111-1100-412.21-02 111-1100-412.21-03 111-1100-412.21-04 111-1100-412.21-05 111-1100-412.22-00 111-1100-412.23-00 111-1100-412.26-00

111-1100-412.31-30 111-1100-412.33-01 111-1100-412.34-46

111-1100-412.43-10 111-1100-412.43-90

Salaries & Wages Office/Clerical Management/Supervision Special Agreement Personnel Overtime Subtotal Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation Subtotal Operating Expenses Professional Services Jury Costs Security Contract Cleaning Subtotal Maintenance & Repair Building Maintenance Contract Subtotal

111-1100-412.44-02

Vehicles & Equipment

111-1100-412.52-01 111-1100-412.52-02

Insurance Property Liability Subtotal

111-1100-412.53-00

Communications

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$112,460 87,150 82,664 2,821 285,095

$121,900 91,600 84,000 3,000 300,500

$122,691 93,786 91,556 1,463 309,496

$129,600 97,800 92,600 3,500 323,500

28,317 284 1,811 800 1,638 20,974 23,076 284 77,184

34,000 300 2,100 900 0 23,000 26,800 500 87,600

30,809 284 1,816 876 1,643 22,788 25,126 309 83,651

35,900 300 2,000 900 0 24,700 28,800 500 93,100

0 0 6,487 6,487

865 0 6,075 6,940

145 9,900 6,135 16,180

150 9,900 6,150 16,200

750 9,172 9,922

2,050 12,800 14,850

2,050 13,300 15,350

831

4,395

4,350

21,602 1,319 22,921

22,250 1,360 23,610

22,250 1,400 23,650

1,003

1,080

1,105

1,100

248

LINE ITEMS

MUNICIPAL COURT - 1100 2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

1,050

1,925

1,825

1,800

111-1100-412.57-00

Operating Expenses (Cont.) Training

111-1100-412.58-00

Travel

984

1,885

1,840

1,850

111-1100-412.59-10

Dues & Memberships

395

400

111-1100-412.61-10 111-1100-412.61-40 111-1100-412.61-60

General Supplies Office Operating Cleaning

8,384 10,933 1,017 20,334

9,350 12,915 1,000 23,265

8,860 10,740 1,100 20,700

8,850 10,750 1,100 20,700

9,906

11,050

11,320

11,300

200

100

73,863

89,595

96,775

96,800

23,960 23,960

22,265 22,265

22,300 22,300

$460,102

$499,960

$512,222

$535,700

Subtotal 111-1100-412.62-20

Electricity

111-1100-412.64-00

Books & Periodicals Operating Expenses Subtotal Operating Transfers Equipment Replacement Subtotal

111-1100-491.13-00

Total Municipal Court

249

LINE ITEMS

POLICE - 2200 Expenditures - Details

111-2200-421.11-11 111-2200-421.11-12 111-2200-421.11-13 111-2200-421.11-14 111-2200-421.11-16 111-2200-421.11-17 111-2200-421.13-00

Salaries & Wages Service/Maintenance Office/Clerical Technical Sworn Personnel Management/Supervision Temp/Seasonal Overtime

111-2200-421.21-01 111-2200-421.21-02 111-2200-421.21-03 111-2200-421.21-04 111-2200-421.21-05 111-2200-421.22-00 111-2200-421.23-00 111-2200-421.24-00 111-2200-421.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Tuition Reimbursement Workers Compensation

Subtotal

111-2200-421.33-05 111-2200-421.33-13 111-2200-421.34-20

Subtotal Operating Expenses Professional Services Psychological Examination Volunteer Benefits Forensic Testing Subtotal

111-2200-421.41-01

Water & Sewer

111-2200-421.43-10 111-2200-421.43-15 111-2200-421.43-19 111-2200-421.43-40 111-2200-421.43-50 111-2200-421.43-51 111-2200-421.43-60 111-2200-421.43-90

Maintenance & Repair Buildings Grounds Heating & Air Conditioning Vehicles Equipment Radios Furniture & Fixtures Maintenance Contracts Subtotal

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$39,622 171,224 522,577 2,625,810 592,033 123,078 215,732 4,290,076

$42,300 181,100 552,400 3,036,700 543,600 160,800 140,000 4,656,900

$42,866 193,625 521,398 2,680,566 659,320 160,181 220,000 4,477,956

$44,800 182,600 594,100 3,140,200 688,700 160,800 190,000 5,001,200

447,486 4,469 28,833 15,861 26,078 319,105 474,983 17,885 39,596 1,374,296

548,000 3,700 34,600 18,400 0 352,700 555,700 17,500 61,500 1,592,100

463,744 4,270 27,666 16,282 25,021 327,814 489,455 16,000 51,077 1,421,329

578,900 3,700 32,200 19,800 0 375,500 604,500 1,000 66,100 1,681,700

890 2,412 450 3,752

800 3,000 1,750 5,550

800 3,000 1,000 4,800

800 3,000 1,500 5,300

1,100

24,477 0 4,380 78,393 3,285 4,689 931 219,078 $335,233

14,000 300 14,000 65,000 4,000 5,000 1,000 202,000 $305,300

14,000 300 14,000 55,000 4,000 5,000 1,400 210,000 $303,700

14,000 300 14,000 65,000 4,000 5,000 1,500 210,000 $313,800

LINE ITEMS

POLICE - 2200 2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

111-2200-421.44-02 111-2200-421.52-01 111-2200-421.52-02

Operating Expenses (Cont.) Rental - Vehicle & Equipment Property Liability Subtotal

1,300 66,114 98,149 164,263

6,000 68,100 95,990 164,090

6,248 68,100 97,000 165,100

6,500 68,100 97,000 165,100

111-2200-421.53-00

Communication

62,507

68,500

65,000

68,500

111-2200-421.57-00

Training

31,540

34,000

37,000

111-2200-421.58-00

Travel

6,603

9,000

12,000

111-2200-421.59-10

Dues & Memberships

525

800

150

111-2200-421.61-10 111-2200-421.61-20 111-2200-421.61-30 111-2200-421.61-40 111-2200-421.61-41 111-2200-421.61-42 111-2200-421.61-43 111-2200-421.61-44 111-2200-421.61-47 111-2200-421.61-60

General Supplies Office Wearing Apparel Gasoline & Diesel Operating Photography Firing Range Community Policing Detention Facility Crime Lab Cleaning Subtotal

9,623 19,823 121,914 34,935 696 14,015 1,652 1,704 5,380 3,684 213,426

13,000 20,000 184,212 40,000 3,000 20,000 4,000 4,000 10,000 5,000 303,212

13,000 20,000 130,000 40,000 3,000 20,000 4,000 3,000 10,000 5,000 248,000

13,000 20,000 140,000 40,000 2,000 20,000 4,000 4,000 10,000 5,000 258,000

Subtotal

1,093 24,384 0 0 25,477

1,600 27,190 100 0 28,890

1,600 28,000 166 0 29,766

1,600 28,000 200 2,000 31,800

Operating Expenses Subtotal

845,726

926,442

866,864

899,250

388,165

373,220

$6,898,263

$7,548,662

$7,139,369

$7,955,370

111-2200-421.62-10 111-2200-421.62-20 111-2200-421.64-00 111-2200-421.65-00

111-2200-491.13-00

Natural Gas Electricity Books & Periodicals Nat'l Night Out

Operating Transfers Equipment Replacement

Total Police

251

LINE ITEMS

ANIMAL CONTROL - 2500 Expenditures - Details

111-2500-425.11-11 111-2500-425.11-15 111-2500-425.11-16 111-2500-425.13-00

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$101,901 0 0 4,385 106,286

$214,523 51,400 81,100 3,000 350,023

$141,749 0 89,339 3,622 234,710

$136,400 0 92,600 3,000 232,000

Subtotal

14,175 180 907 415 820 7,760 12,125 1,606 37,988

55,200 400 3,500 1,300 0 24,000 38,800 6,300 129,500

34,000 200 2,100 900 411 16,100 26,000 4,400 84,111

35,900 200 2,000 1,000 0 17,700 29,000 4,900 90,700

261,737

261,750

Salaries & Wages Service/Maintenance Professional Management/Supervision Overtime

111-2500-425.21-01 111-2500-425.21-02 111-2500-425.21-03 111-2500-425.21-04 111-2500-425.21-05 111-2500-425.22-00 111-2500-425.23-00 111-2500-425.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

111-2500-425.33-36

Operating Expenses Shelter Management

111-2500-425.43-40

Fleet Vehicles & Equipment

1,850

3,000

111-2500-425.43-20

Animal Shelter

444

1,000

111-2500-425.52-01 111-2500-425.52-02

Insurance Property Liabilty

8,744 1,530 10,274

9,000 1,575 10,575

18,000 2,450 20,450

Subtotal 111-2500-425.53-00

Communication

2,088

2,000

111-2500-425.57-00

Training

498

1,000

4,000

111-2500-425.58-00

Travel

510

500

1,500

111-2500-425.61-10 111-2500-425.61-20 111-2500-425.61-30 111-2500-425.61-40

General Supplies Office Wearing Apparel Gasoline & Diesel Operating Subtotal

0 412 6,196 1,859 8,467

500 600 10,328 3,000 14,428

500 800 8,000 3,000 12,300

500 1,200 8,000 11,000 20,700

Operating Expenses Subtotal

285,868

294,253

292,125

314,400

21,900 21,900

$452,042

$795,676

$632,846

$659,000

111-2500-491.13-00

Operating Transfers Equipment Replacement Subtotal

Total Animal Control

252

LINE ITEMS

FIRE - 2300 Expenditures - Details

111-2300-422.11-16

Salaries & Wages Management/Supervision Subtotal

111-2300-422.21-01 111-2300-422.21-02 111-2300-422.21-03 111-2300-422.21-04 111-2300-422.21-05 111-2300-422.22-00 111-2300-422.23-00 111-2300-422.23-10 111-2300-422.26-00

111-2300-422.33-03 111-2300-422.33-13 111-2300-422.33-46 111-2300-422.34-20 111-2300-422.34-46 111-2300-422.34-52

111-2300-422.41-01

111-2300-422.43-10 111-2300-422.43-19 111-2300-422.43-40 111-2300-422.43-50 111-2300-422.43-51 111-2300-422.43-90 111-2300-422.44-02

111-2300-422.52-01 111-2300-422.52-02

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Volunteer Retirement Workers Compensation Subtotal Operating Expenses Professional Service Fees Physician - Examination Volunteer Benefits Fire Fighting Services Crime Lab Contract Cleaning Fire Code Inspections Subtotal

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$175,989 175,989

$181,700 181,700

$179,939 179,939

$189,500 189,500

14,111 142 904 667 818 12,261 20,059 68,075 2,119 119,156

17,000 100 1,100 700 0 13,900 22,500 70,000 2,900 128,200

15,264 142 908 703 821 12,471 20,748 70,000 2,771 123,828

18,000 100 1,000 800 0 14,500 23,700 70,000 3,000 131,100

4,250 23,109 60,762 0 14,900 17,295 120,316

10,000 30,000 95,000 500 13,000 24,000 172,500

10,000 26,550 100,000 500 13,000 24,000 174,050

10,000 30,000 100,000 500 13,000 24,000 177,500

3,200

26,930 6,375 64,397 3,019 0 31,242 393 132,356

30,000 6,000 75,000 5,000 7,000 55,100 2,500 180,600

35,000 7,500 75,000 5,000 7,000 64,545 4,500 198,545

30,000 8,000 75,000 5,000 7,000 53,200 9,200 187,400

54,972 53,793 108,765

56,620 55,410 112,030

56,620 35,410 92,030

79,050 55,410 134,460

Water & Sewer Maintenance & Repair Buildings Heating & Air Condition Vehicles Non Fleet Equipment Radios Maintenance Contract Vehicles & Equipment Subtotal Insurance Property Liability Subtotal

253

LINE ITEMS

FIRE - 2300 2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

111-2300-422.53-00

Operating Expenses (Cont.) Communications

9,184

10,000

111-2300-422.57-00

Training

10,669

20,350

22,850

111-2300-422.58-00

Travel

25,850

30,000

35,200

111-2300-422.59-10 111-2300-422.59-96

Other Purchased Services Dues & Memberships Fireman Banquet Subtotal

5,294 230 5,524

6,750 3,000 9,750

6,650 3,000 9,650

111-2300-422.61-10 111-2300-422.61-20 111-2300-422.61-22 111-2300-422.61-30 111-2300-422.61-40 111-2300-422.61-41 111-2300-422.61-60

General Supplies Office Wearing Apparel Program Gasoline & Diesel Operating Photography Cleaning Subtotal

2,526 2,786 2,581 17,819 33,315 1,705 813 61,545

1,600 5,000 5,000 27,081 45,000 1,000 2,500 87,181

1,600 5,000 5,000 27,000 45,000 500 2,500 86,600

1,600 5,000 5,000 27,000 45,000 1,000 2,500 87,100

Subtotal

725 24,874 664 26,263

700 28,288 1,500 30,488

700 30,530 1,500 32,730

700 30,550 1,500 32,750

Operating Expenses Subtotal

503,672

656,099

657,255

700,110

553,280 553,280

561,230 561,230

561,300 561,300

$1,352,097

$1,527,229

$1,522,252

$1,582,010

111-2300-422.62-10 111-2300-422.62-20 111-2300-422.64-00

111-2300-491.13-00

Natural Gas Electricity Books & Periodicals

Operating Transfers Equipment Replacement Subtotal

Total Fire

254

LINE ITEMS

EMERGENCY MEDICAL SERVICE - 2400 Expenditures - Details

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

111-2400-423.33-45

Operating Expenses EMS Services

336,000

364,000

393,000

111-2400-423.43-40

Maintenance & Repair Vehicles

31,076

35,000

40,000

35,000

111-2400-423.43-90

Maintenance Contract

18,523

19,500

19,000

111-2400-423.52-02

Liability Insurance

9,086

9,360

111-2400-423.53-00

Communication

3,474

3,750

111-2400-423.61-30

General Supplies Gasoline & Diesel Subtotal

52,871 52,871

103,275 103,275

65,000 65,000

Operating Expenses Subtotal

451,030

534,885

501,110

525,110

228,080 228,080

129,975 129,975

130,000 130,000

$679,110

$664,860

$631,085

$655,110

111-2400-491.13-00

Operating Transfers Equipment Replacement Subtotal

Total EMS

255

LINE ITEMS

ENGINEERING - 1500 Expenditures - Details

111-1500-419.11-13 111-1500-419.11-15 111-1500-419.11-16 111-1500-419.11-17 111-1500-419.13-00

Salaries & Wages Technical Professional Management/Supervision Temp/Seasonal Overtime

111-1500-419.21-01 111-1500-419.21-02 111-1500-419.21-03 111-1500-419.21-04 111-1500-419.21-05 111-1500-419.22-00 111-1500-419.23-00 111-1500-419.24-00 111-1500-419.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Tuition Reimbursement Workers Compensation

111-1500-419.33-11

Operating Expenses Technology Services

111-1500-419.43-40 111-1500-419.43-50 111-1500-419.43-90

Maintenance & Repair Vehicle Non-Fleet Equipment Maintenance Contract

111-1500-419.52-01 111-1500-419.52-02

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$54,243 178,855 185,411 3,591 0 422,100

$57,900 192,300 179,100 10,800 0 440,100

$58,708 173,441 185,386 4,419 0 421,954

$62,200 208,600 186,000 10,800 0 467,600

Subtotal

28,344 284 1,813 1,630 1,640 29,925 47,740 0 787 112,163

34,000 200 2,100 1,800 0 30,400 53,100 0 1,100 122,700

29,276 267 1,725 1,653 1,561 29,509 48,095 0 847 112,933

35,900 200 2,000 1,900 0 32,100 57,100 0 1,200 130,400

6,000

20,000

Subtotal

247 0 35,313 35,560

1,000 0 41,391 42,391

1,000 0 41,400 42,400

Subtotal

4,394 2,717 7,111

4,530 2,800 7,330

4,350 2,800 7,150

5,920 3,000 8,920

2,115

2,100

2,441

Insurance Property Liability

111-1500-419.53-00

Communication

111-1500-419.54-00

Advertising

111-1500-419.57-00

Training

2,014

3,850

111-1500-419.58-00

Travel

1,199

2,700

111-1500-419.59-10

Dues & Memberships

865

1,200

LINE ITEMS

ENGINEERING - 1500

111-1500-419.61-10 111-1500-419.61-30 111-1500-419.61-31 111-1500-419.61-40

111-1500-491.13-00

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

2,433 21 149 9,691 12,294

3,500 0 200 5,000 8,700

3,500 5,000 400 5,000 13,900

3,500 0 400 5,000 8,900

Operating Expenses Subtotal

67,158

88,271

95,732

90,070

18,585 18,585

19,070 19,070

19,100 19,100

$620,006

$670,141

$649,689

$707,170

Operating Expenses (Cont.) General Supplies Office Gas & Diesel Fuel - CNG Operating

Operating Transfers Equipment Replacement Subtotal Total Engineering

257

LINE ITEMS

STREETS - 2800 Expenditures - Details

111-2800-431.11-11 111-2800-431.11-12 111-2800-431.11-13 111-2800-431.11-16 111-2800-431.13-00 111-2800-431.14-02

Salaries & Wages Service/Maintenance Clerical Technical Management/Supervision Overtime Contract Labor

111-2800-431.21-01 111-2800-431.21-02 111-2800-431.21-03 111-2800-431.21-04 111-2800-431.21-05 111-2800-431.22-00 111-2800-431.23-00 111-2800-431.26-00

Employee Benefits Group Insurance Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

111-2800-431.34-36 111-2800-431.34-40 111-2800-431.34-44

111-2800-431.43-20 111-2800-431.43-25 111-2800-431.43-40 111-2800-431.43-90

111-2800-431.52-01 111-2800-431.52-02

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$81,046 44,602 46,211 62,465 3,616 5,407 243,347

$127,100 47,600 53,900 69,900 10,000 0 308,500

$100,124 34,800 55,468 71,627 10,000 0 272,019

$142,500 37,800 60,200 75,900 10,000 0 326,400

Subtotal

38,787 382 2,492 951 2,254 17,278 27,188 2,735 92,067

56,600 500 3,600 1,300 0 23,600 38,100 6,200 129,900

40,671 379 2,422 1,004 2,190 18,371 28,935 3,722 97,694

59,800 500 3,300 1,300 0 25,000 40,800 6,900 137,600

23,384 44,787 0 68,171

55,000 50,000 50,000 155,000

49,900 49,915 50,000 149,815

55,000 60,000 50,000 165,000

14,483 22,355 25,406 0 62,244

50,000 20,000 20,000 27,000 117,000

50,000 22,000 20,820 27,000 119,820

149,572 25,000 20,000 27,000 221,572

2,235 5,979 $8,214

2,300 6,160 $8,460

2,500 6,160 $8,660

Professional Service Fees Vinyl Street Painting Street Joint Program Pavement Improv. Program Subtotal Maintenance & Repair Street System Traffic Signals Vehicles Maintenance Contracts Subtotal Insurance Property Liability Subtotal

111-2800-431.53-00

Communications

2,614

3,000

2,995

3,000

111-2800-431.57-00

Training

1,261

8,000

1,700

111-2800-431.58-00

Travel

500

1,800

111-2800-431.59-10

Dues & Memberships

180

250

200

258

LINE ITEMS

STREETS - 2800

111-2800-431.61-10 111-2800-431.61-20 111-2800-431.61-30 111-2800-431.61-31 111-2800-431.61-40 111-2800-431.61-45

111-2800-431.62-20

111-2800-491.13-00

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

337 1,574 4,179 7,649 20,979 7,872 42,590

600 2,000 4,725 5,025 20,000 15,000 47,350

600 1,921 4,709 5,342 20,000 14,132 46,704

600 2,500 4,700 5,400 20,000 15,000 48,200

Subtotal

191,564 191,564

286,063 286,063

194,600 194,600

Operating Expenses Subtotal

376,838

625,623

522,644

644,732

46,800 46,800

37,145 37,145

37,150 37,150

$759,052

$1,101,168

$929,502

$1,145,882

Operating Expenses (Cont.) General Supplies Office Wearing Apparel Gasoline & Diesel Fuel - CNG Operating Street Signs Subtotal Electricity

Operating Transfers Equipment Replacement Subtotal

Total Streets

259

LINE ITEMS

DRAINAGE - 2900 Expenditures - Details

111-2900-433.11-11 111-2900-433.11-13 111-2900-433.11-16 111-2900-433.11-17 111-2900-433.13-00 111-2900-433.14-02

Salaries & Wages Service/Maintenance Technical Management/Supervision Temp/Seasonal Overtime Contract Labor

111-2900-433.21-01 111-2900-433.21-02 111-2900-433.21-03 111-2900-433.21-04 111-2900-433.21-05 111-2900-433.22-00 111-2900-433.23-00 111-2900-433.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

111-2900-433.34-43 111-2900-433.34-47

Operating Expenses Professional Service Fees Contract Mowing Stormwater Program

111-2900-433.43-20 111-2900-433.43-40 111-2900-433.44-02

Maintenance & Repair Drainage System Vehicles Vehicles & Equipment

111-2900-433.52-01 111-2900-433.52-02

Insurance Property Liability

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$243,100 926 61,811 0 8,300 38,904 353,041

$432,900 0 69,900 14,500 10,000 0 527,300

$386,553 0 71,627 0 10,477 5,335 473,992

$491,300 0 75,900 14,500 10,000 0 591,700

Subtotal

62,551 635 4,071 1,302 3,682 23,795 36,134 3,600 135,770

124,600 900 7,800 2,900 0 42,600 67,100 8,900 254,800

89,963 819 5,364 1,872 4,852 34,853 54,060 5,838 197,621

131,700 900 7,300 3,100 0 47,700 76,100 10,000 276,800

Subtotal

54,348 11,695 66,043

63,000 15,000 78,000

67,282 12,718 80,000

77,800 15,000 92,800

Subtotal

0 17,782 0 17,782

6,000 30,000 0 36,000

19,992 36,148 0 56,140

23,000 35,000 0 58,000

Subtotal

2,282 5,548 7,830

2,350 5,720 8,070

2,350 5,700 8,050

2,600 5,700 8,300

490

500

700

2,105

17,000

350

3,500

111-2900-433.53-00

Communications

111-2900-433.57-00

Training

111-2900-433.58-00

Travel

200

900

111-2900-433.59-10

Dues and Memberships

400

LINE ITEMS

DRAINAGE - 2900

111-2900-433.61-10 111-2900-433.61-20 111-2900-433.61-30 111-2900-433.61-31 111-2900-433.61-40 111-2900-433.61-50

111-2900-491.13-00

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Operating Expenses (Cont.) General Supplies Office Wearing Apparel Gasoline & Diesel Fuel - CNG Operating Chemicals Subtotal

315 6,219 13,136 5,027 16,152 16,224 57,073

350 6,200 15,441 2,295 10,000 25,000 59,286

350 5,971 16,650 3,134 12,640 15,680 54,425

350 8,700 16,650 3,150 12,500 25,000 66,350

Operating Expenses Subtotal

151,325

199,056

199,465

230,950

64,825 64,825

54,385 54,385

54,400 54,400

$704,961

$1,035,541

$925,463

$1,153,850

Operating Transfers Equipment Replacement Subtotal

Total Drainage

LINE ITEMS

CODE ENFORCEMENT/INSPECTIONS - 3300

111-3300-436.11-12 111-3300-436.11-13 111-3300-436.11-16 111-3300-436.13-00 111-3300-436.14-04 111-3300-436.21-01 111-3300-436.21-02 111-3300-436.21-03 111-3300-436.21-04 111-3300-436.21-05 111-3300-436.22-00 111-3300-436.23-00 111-3300-436.24-00 111-3300-436.26-00

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$33,515 250,418 144,481 2,146 430,560

$37,700 268,400 151,500 4,000 461,600

$35,665 263,561 152,943 1,131 453,300

$37,800 277,700 161,400 3,000 479,900

Subtotal

52,461 526 3,356 1,731 3,035 31,965 49,088 2,393 806 145,361

63,700 500 4,000 2,100 0 35,300 57,000 1,800 1,400 165,800

57,767 533 3,406 1,836 3,080 33,377 52,269 1,800 883 154,951

67,300 500 3,700 2,100 0 36,700 59,900 2,600 1,500 174,300

Subtotal

172 1,000 1,767 2,939

600 5,000 2,500 8,100

400 8,390 2,000 10,790

500 5,000 2,500 8,000

Subtotal

3506 3,506

5 000 5,000

Subtotal

2,644 283 2,927

6,000 1,800 7,800

16,000 335 16,335

6,000 350 6,350

Subtotal

5,273 3,657 $8,930

5,430 3,657 $9,087

7,150 3,700 $10,850

Salaries & Wages Office Technical Management/Supervision Overtime Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Tuition Reimbursement Workers Compensation

111-3300-436.34-53

Operating Expenses Professional Service Fees Printing Inspections Outside Plan Review

111-3300-436.42-40

Cleaning Services Lot Mowing

111-3300-436.33-22 111-3300-436.34-51

2021-22 Actual

111-3300-436.43-40 111-3300-436.43-90

Maintenance & Repair Vehicles Maintenance Contract

111-3300-436.52-01 111-3300-436.52-02

Insurance Property Liability

111-3300-436.53-00

Communications

3,617

4,620

4,000

111-3300-436.57-00

Training

5,802

10,000

9,918

7,500

LINE ITEMS

CODE ENFORCEMENT/INSPECTIONS - 3300 2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

2,357

8,000

7,942

3,600

972

2,115

1,990

1,200

4,922 753 4,010 1,662 3,954 15,301

5,000 500 5,050 1,000 5,000 16,550

5,000 657 5,600 700 5,000 16,957

5,000 800 5,600 700 5,000 17,100

346

Subtotal

148 148

500 500

148 148

4,200 4,200

Operating Expenses Subtotal

46,499

71,772

82,513

67,800

Subtotal

27,000 27,000

28,005 28,005

28,000 28,000

Total Enforcement/Inspection

$649,420

$727,177

$718,769

$750,000

111-3300-436.58-00

Operating Expenses (Cont.) Travel

111-3300-436.59-10

Dues & Memberships

111-3300-436.61-10 111-3300-436.61-20 111-3300-436.61-30 111-3300-436.61-31 111-3300-436.61-40

General Supplies Office Wearing Apparel Gasoline & Diesel Fuel - CNG Operating Subtotal

111-3300-436.62-20

Electricity

111-3300-436.64-00

Books & Periodicals

111-3300-491.13-00

Operating Transfers Equipment Replacement

LINE ITEMS

GARAGE - 4100 Expenditures - Details

111-4100-435.11-11 111-4100-435.11-12 111-4100-435.11-13 111-4100-435.11-16 111-4100-435.13-00

Salaries & Wages Service/Maintenance Office/Clerical Technical Management/Supervision Overtime

111-4100-435.21-01 111-4100-435.21-02 111-4100-435.21-03 111-4100-435.21-04 111-4100-435.21-05 111-4100-435.22-00 111-4100-435.23-00 111-4100-435.24-00 111-4100-435.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Tuition Reimbursement Workers Compensation

111-4100-435.34-43 111-4100-435.34-47 111-4100-435.34-60

Operating Expenses Professional Services Contract Mowing Tire Disposal Fuel Tank Test

111-4100-435.41-01

111-4100-435.43-10 111-4100-435.43-15 111-4100-435.43-19 111-4100-435.43-40 111-4100-435.43-50 111-4100-435.43-90 111-4100-435.43-99 111-4100-435.52-01 111-4100-435.52-02

111-4100-435.53-00

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$15,075 34,606 294,947 72,934 12,170 429,732

$15,700 36,900 320,500 77,800 15,000 465,900

$15,403 37,124 333,467 79,920 15,000 480,914

$16,600 39,300 361,500 84,500 15,000 516,900

Subtotal

59,093 593 3,789 1,568 3,427 31,804 47,579 0 3,327 151,180

72,200 600 4,500 1,900 0 35,600 57,500 1,500 4,900 178,700

71,225 662 4,227 1,860 3,823 35,029 55,141 750 3,988 176,705

76,300 600 4,200 2,100 0 39,500 64,500 750 5,500 193,450

Subtotal

2,822 2,816 598 6,236

6,000 3,800 500 10,300

6,000 3,800 600 10,400

3,800

28,419 13,241 1,749 22,683 9,553 7,015 82,660

25,000 20,000 2,500 20,000 10,000 5,000 82,500

25,000 20,000 2,500 20,000 10,000 7,650 85,150

36,032 7,257 43,289

37,110 6,315 43,425

60,700 6,000 66,700

7,206

7,500

Water & Sewer Maintenance & Repair Buildings - Service Grounds Heating & Air Conditioning Vehicles Equipment Maintenance Contract Subtotal Insurance Property Liabilty Subtotal Communication

LINE ITEMS

GARAGE - 4100 2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

111-4100-435.57-00

Operating Expenses (Cont.) Training

1,319

3,250

111-4100-435.58-00

Travel

1,312

3,100

1,500

111-4100-435.59-10

Dues & Memberships

2,999

3,000

2,500

111-4100-435.61-10 111-4100-435.61-20 111-4100-435.61-30 111-4100-435.61-31 111-4100-435.61-40 111-4100-435.61-49 111-4100-435.61-60

General Supplies Office Wearing Apparel Gasoline & Diesel Fuel - CNG Operating Tools Cleaning

469 3,440 3,901 632 7,750 11,455 332 27,979

500 3,500 3,672 450 7,000 13,000 600 28,722

500 3,500 1,900 400 7,500 13,000 600 27,400

500 4,000 1,900 400 7,000 13,000 600 27,400

18,673

21,262

20,900

Subtotal

25 18,698

50 21,312

0 20,900

Operating Expenses Subtotal

195,498

206,909

205,825

229,100

56,160 56,160

76,115 76,115

76,100 76,100

$832,570

$927,624

$939,559

$1,015,550

Subtotal 111-4100-435.62-10 111-4100-435.62-20 111-4100-435.64-00

111-4100-491.13-00

Electricity & Natural Gas Books & Periodicals

Operating Transfers Equipment Replacement Subtotal

Total Garage

LINE ITEMS

PARKS - 3500 Expenditures - Details

111-3500-452.11-11 111-3500-452.11-16 111-3500-452.13-00

2021-22 Actual 0

2022-23 Budget 0

2022-23 Estimated0

2023-24 Adopted0

Subtotal

$373,544 133,625 62,074 569,243

$436,000 148,300 50,000 634,300

$434,852 152,152 70,000 657,004

$487,600 156,200 50,000 693,800

Subtotal

85,759 862 5,522 2,060 4,994 41,773 64,886 3,920 209,776

114,700 800 7,200 2,600 0 48,500 78,400 7,000 259,200

98,184 911 5,818 2,351 5,262 46,725 72,760 4,752 236,763

121,200 800 6,700 2,800 0 53,100 86,600 7,700 278,900

Salaries & Wages Service/Maintenance Management/Supervision Overtime

111-3500-452.21-01 111-3500-452.21-02 111-3500-452.21-03 111-3500-452.21-04 111-3500-452.21-05 111-3500-452.22-00 111-3500-452.23-00 111-3500-452.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

111-3500-452.34-43

Operating Expenses Contract Mowing

435,904

470,000

111-3500-452.41-01

Water & Sewer

2,250

111-3500-452.43-10 111-3500-452.43-20 111-3500-452.43-40 111-3500-452.43-50 111-3500-452.43-90

Maintenance & Repair Pavilion Parks Vehicles Equipment Maintenance Contracts

614 188,063 22,999 924 0 212,600

10,000 125,000 22,000 1,000 9,620 167,620

10,000 125,000 26,000 900 6,864 168,764

10,000 125,000 22,000 1,000 7,000 165,000

139

1,000

1,106 7,822 8,928

1,140 6,490 7,630

1,140 6,100 7,240

1,300 6,100 7,400

Subtotal 111-3500-452.44-02

Rentals - Equipment

111-3500-452.52-01 111-3500-452.52-02

Insurance Property Liability Subtotal

111-3500-452.53-00

Communications

2,327

3,000

111-3500-452.57-00

Training

2,470

2,485

3,000

LINE ITEMS

PARKS - 3500 2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

1,031

1,500

2,000

145

225

250

Subtotal

176 5,050 21,061 6,503 9,490 8,759 8,924 59,963

300 5,200 28,305 3,549 12,000 15,000 12,000 76,354

300 5,200 22,500 3,900 12,000 15,000 12,000 70,900

300 7,700 30,500 3,900 16,000 15,000 14,000 87,400

Operating Expenses Subtotal

725,757

732,064

726,864

741,300

53,195 53,195

46,220 46,220

46,200 46,200

$1,557,971

$1,671,784

$1,666,851

$1,760,200

111-3500-452.58-00

Operating Expenses (Cont.) Travel

111-3500-452.59-10

Dues & Memberships

111-3500-452.61-10 111-3500-452.61-20 111-3500-452.61-30 111-3500-452.61-31 111-3500-452.61-40 111-3500-452.61-50 111-3500-452.61-60

General Supplies Office Wearing Apparel Gasoline & Diesel Fuel - CNG Operating Chemicals Cleaning

111-3500-491.13-00

Operating Transfers Equipment Replacement Subtotal

Total Parks

LINE ITEMS

RECREATION - 3700 Expenditures - Details

451.11-11 451.11-12 111-3711-451.11-16 451.11-17 451.13-00 451.14-03 451.14-10

Salaries & Wages Service/Maintenance Office/Clerical Management/Supervision Temp/Seasonal Overtime Professional Contract Labor

451.21-01 451.21-02 451.21-03 451.21-04 451.21-05 451.22-00 451.23-00 451.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

451.41-01

Operating Expenses Water & Sewer

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$179,590 226,108 273,445 355,724 57,038 8,698 44,077 1,144,680

$207,400 177,000 355,700 396,800 25,000 6,100 30,000 1,198,000

$209,617 185,425 354,095 351,454 55,300 8,700 53,000 1,217,591

$213,800 199,900 381,200 441,400 25,000 8,700 53,000 1,323,000

Subtotal

112,975 1,188 7,277 2,754 6,582 81,624 81,239 5,910 299,549

148,700 1,000 9,400 3,000 0 89,500 94,600 10,000 356,200

123,194 1,242 7,371 3,057 6,667 85,365 89,995 6,437 323,328

157,100 1,000 8,700 3,300 0 96,600 102,400 10,600 379,700

51,000

58,306 6,714 55,395 32,995 2,883 54,489 $210,782

55,000 7,000 40,000 30,000 1,000 47,034 $180,034

60,000 12,599 40,000 30,000 1,500 47,034 $191,133

60,000 7,000 55,000 35,000 1,000 30,845 $188,845

598

4,400

152,746 6,371 159,117

157,345 6,560 163,905

158,240 6,400 164,640

158,250 6,400 164,650

451.43-10 451.43-15 451.43-19 451.43-20 451.43-40 451.43-90

Maintenance & Repair Facility Grounds Heating & Air Conditioning Pools Equipment Maintenance Contracts Subtotal

451.44-02

Rental - Vehicle & Equipment

451.52-01 451.52-02

Insurance Property Liability Subtotal

LINE ITEMS

RECREATION - 3700

451.53-00

Operating Expenses (Cont.) Communication

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

10,487

10,335

10,350

451.54-00

Advertising

39,689

35,000

451.57-00

Training

3,218

6,000

451.58-00

Travel

3,802

5,000

451.59-10

Dues & Memberships

2,194

2,300

451.61-10 451.61-20 451.61-30 451.61-31 451.61-40 451.61-42 451.61-43 451.61-50 451.61-51 451.61-60 451.61-70

General Supplies Office Wearing Apparel Gasoline & Diesel CNG Fuel Operating Special Events Aquatics Chemicals Resale Items Cleaning Program Subtotal

12,245 4,096 1,695 219 26,147 36,722 17,483 19,896 2,080 24,574 20,004 165,161

9,000 5,500 2,295 270 22,800 38,000 12,000 20,000 3,000 25,000 13,500 151,365

12,000 5,500 3,200 115 23,188 30,000 14,000 20,000 3,000 25,000 32,500 168,503

12,000 5,500 3,200 200 23,000 30,000 14,000 20,000 3,000 25,000 32,500 168,400

Subtotal

54,116 238,009 292,125

35,000 265,575 300,575

35,000 252,075 287,075

35,000 280,250 315,250

Operating Expenses Subtotal

938,173

909,914

925,386

951,195

60,167

35,000

32,526

35,000

25,260 25,260

25,300 25,300

$2,467,829

$2,524,374

$2,524,091

$2,714,195

451.62-10 451.62-20

Natural Gas Electricity

451.86-40

Capital Outlay

111-3711-491.13-00

Operating Transfers Equipment Replacement Subtotal

Total Recreation

LINE ITEMS

CIVIC CENTER - 4500 Expenditures - Details

111-4500-454.11-11 111-4500-454.11-12 111-4500-454.11-16 111-4500-454.11-17 111-4500-454.13-00 111-4500-454.14-03

Salaries & Wages Service/Maintenance Office/Clerical Management/Supervision Temp/Seasonal Overtime Professional

111-4500-454.21-01 111-4500-454.21-02 111-4500-454.21-03 111-4500-454.21-04 111-4500-454.21-05 111-4500-454.22-00 111-4500-454.23-00 111-4500-454.24-00 111-4500-454.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Tuition reimbursement Workers Compensation

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$86,565 0 113,097 25 12,014 3,642 215,343

$95,100 0 120,300 0 9,000 8,400 232,800

$97,746 0 125,060 0 12,000 8,400 243,206

$104,200 0 131,400 0 9,000 8,400 253,000

Subtotal

34,819 350 2,233 820 2,019 15,818 24,132 -8,362 1,362 73,191

42,500 300 2,700 900 0 17,200 27,700 0 2,100 93,400

38,491 356 2,271 908 2,054 17,662 26,880 1,684 1,601 91,907

44,900 300 2,500 1,000 0 18,700 30,500 1,750 2,300 101,950

Subtotal

7,043 48,046 55,089

12,500 50,000 62,500

Operating Expenses Cleaning 454.34-46 Public Areas 111-4500-454.34-47 Rental Rooms

111-4500-454.41-01

Water & Sewer

18,700

111-4500-454.43-14 454.43-10 454.43-19 111-4500-454.43-40 111-4500-454.43-50 111-4500-454.43-90

Maintenance & Repair Building - Civic Center Building - Combined Heating & Air Conditioning Vehicles & Equipment Non-Fleet Equipment Maintenance Contract Subtotal

1,100 85,079 10,902 557 342 4,634 102,614

0 74,500 16,000 300 0 6,935 97,735

0 97,150 13,500 300 0 6,500 117,450

0 80,000 13,500 300 0 6,500 100,300

111-4500-454.44-02

Rental - Vehicle & Equipment

311

1,800

111-4500-454.52-01 111-4500-454.52-02

Insurance Property Liability

58,469 1,420 59,889

60,225 1,460 61,685

88,900 1,450 90,350

Subtotal

LINE ITEMS

CIVIC CENTER - 4500

111-4500-454.53-00

Operating Expenses (Cont.) Communications

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

1,827

3,000

8,753

10,000

111-4500-454.54-00

Advertising

111-4500-454.57-00

Training

1,500

2,000

111-4500-454.58-00

Travel

2,000

1,000

1,500

111-4500-454.61-10 111-4500-454.61-20 111-4500-454.61-30 111-4500-454.61-31 454.61-40 111-4500-454.61-49 454.61-60

General Supplies Office Wearing Apparel Gasoline & Diesel Fuel - CNG Operating Miscellaneous Cleaning Subtotal

3,883 665 169 223 24,718 5,428 22,959 58,045

4,000 900 180 459 26,500 4,500 22,000 58,539

4,000 900 500 120 36,800 5,000 22,000 69,320

4,000 900 500 150 26,500 5,000 22,000 59,050

Subtotal

1,323 35,113 36,436

1,800 40,789 42,589

1,800 38,500 40,300

1,800 39,100 40,900

Operating Expenses Subtotal

341,664

360,048

387,255

390,100

14,690 14,690

14,700 14,700

$644,888

$700,938

$737,058

$759,750

454.62-10 454.62-20

111-4500-491.13-00

Natural Gas Electricity

Operating Transfers Equipment Replacement Subtotal

Total Civic Center

271

LINE ITEMS

KEEP LAKE JACKSON BEAUTIFUL - 3900 Expenditures - Details

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

3,000 3,000

$19,097

$20,000

111-3900-452.14-03

Salaries & Wages Professional

111-3900-452.43-95

Operating Expenses Plantings

111-3900-452.57-00

Training

3,000

111-3900-452.58-00

Travel

3,000

111-3900-452.59-10 111-3900-452.59-93 111-3900-452.59-94

Other Purchased Services Dues & Memberships Arbor Day Clean Up Day Subtotal

1,638 0 0 1,638

900 0 0 900

111-3900-452.61-38 111-3900-452.61-40 111-3900-452.61-71 111-3900-452.86-40

General Office Supplies Awards Operating Education Program Equipment Subtotal

2,355 1,502 1,519 0 5,376

0 4,800 0 15,300 20,100

0 4,000 0 14,000 18,000

$29,111

$50,000

$47,900

Subtotal

Total KLJB

272

LINE ITEMS LIBRARY - 4200 Expenditures - Detail

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$21,321 242 21,563

$22,000 0 22,000

$22,103 0 22,103

$22,400 0 22,400

Subtotal

3,543 35 227 85 205 1,582 2,461 284 8,422

4,200 100 300 100 0 1,700 2,700 400 9,500

3,851 36 227 89 205 1,624 2,548 312 8,892

4,500 100 200 100 0 1,700 2,800 400 9,800

111-4200-455.11-11 111-4200-455.13-00

Salaries & Wages Service/Maintenance Overtime

111-4200-455.21-01 111-4200-455.21-02 111-4200-455.21-03 111-4200-455.21-04 111-4200-455.21-05 111-4200-455.22-00 111-4200-455.23-00 111-4200-455.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

111-4200-455.34-46

Operating Expenses Contract Cleaning

9,223

13,200

15,800

15,600

111-4200-455.41-01

Water & Sewer

1,700

14,710 720 5,451 20,881

44,000 3,000 2,000 49,000

44,000 3,000 1,500 48,500

44,000 3,000 2,000 49,000

38,804 101 38,905

39,970 105 40,075

50,500 105 50,605

53,000 110 53,110

2,159

1,800

3,947 4,259

3,000 3,000

23,622

26,341

27,000

28,000

Subtotal

35,297 58,919

0 26,341

0 27,000

0 28,000

Operating Expenses Subtotal

136,046

135,116

148,405

152,210

$166,031

$166,616

$179,400

$184,410

111-4200-455.43-10 111-4200-455.43-19 111-4200-455.43-60

111-4200-455.52-01 111-4200-455.52-02

Maintenance & Repair Library Building Heating & Air Conditioning Furniture & Fixtures Subtotal Insurance Property Liability Subtotal

111-4200-455.53-00

Communications

111-4200-455.61-40

General Supplies Operating Subtotal

111-4200-455.62-20

Electricity & Natural Gas

111-4200-455.64-00

Books & Periodicals

Total Library

273

LINE ITEMS

MUSEUM - 4300 Expenditures - Details

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

111-4300-411.34-46

Operating Expenses Contract Cleaning

$4,916

$7,300

$10,000

111-4300-411.41-01

Water & Sewer

2,300

111-4300-411.43-10 111-4300-411.43-19 111-4300-411.43-90

Maintenance & Repair Museum Building Air Conditioning Maintenance Contract

11,119 447 1,282 12,848

14,000 2,000 1,300 17,300

14,000 4,900 2,500 21,400

Subtotal 111-4300-411.52-01

Property Insurance

31,220

32,160

48,200

111-4300-411.53-00

Communications

4,312

4,000

111-4300-411.61-40

General Supplies Operating

1,206 1,206

1,000 1,000

3,800 3,800

Electricity & Natural Gas

11,540

13,254

12,200

12,500

Total Museum

$68,342

$77,314

$85,860

$102,200

Subtotal 111-4300-411.62-10 111-4300-411.62-20

YOUTH ADVISORY - 4400 Expenditures - Details

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$200

$500

111-4400-411.54-00

Operating Expenses Advertising

111-4400-411.57-00

Training

4,000

1,000

4,000

111-4400-411.58-00

Travel

2,000

1,500

2,000

111-4400-411.61-21 111-4400-411.61-40 111-4400-411.61-70

General Supplies T-Shirts Operating Program

0 0 255 255

1,000 1,500 7,000 9,500

1,000 1,500 4,000 6,500

1,000 1,500 7,000 9,500

$455

$16,000

$9,500

$16,000

Subtotal

Total Youth Advisory

274

LINE ITEMS

SENIOR CITIZEN ADVISORY - 4600 Expenditures - Details

111-4600-411.11-17

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

9,271 9,271

9,400 9,400

8,838 8,838

9,400 9,400

710 100 810

500 100 600

685 126 811

500 100 600

1,602 29,068 30,670

2,000 25,000 27,000

3,000 40,000 43,000

$40,751

$37,000

$52,649

$53,000

Salaries & Wages Temp/Seasonal Subtotal

111-4600-411.22-00 111-4600-411.26-00

Employee Benefits Social Security Workers Compensation

111-4600-411.61-40 111-4600-411.61-70

Operating Expenses Operating Programs Subtotal

Total Senior Advisory

275

LINE ITEMS

UTILITIES NON-DEPARTMENTAL - 0500 Resources

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Operating Revenues

$3,320,000

$3,898,217

$2,511,470

$3,086,670

Total Resources

$3,320,000

$3,898,217

$2,511,470

$3,086,670

Expenditures

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$300,000 600,000 200,000 720,000 1,500,000 0

$300,000 600,000 200,000 0 1,598,217 1,200,000

$300,000 600,000 200,000 0 1,411,470 0

$300,000 650,000 200,000 0 1,936,670 0

$3,320,000

$3,898,217

$2,511,470

$3,086,670

Transfer to General Fund: 251-0500-491.11-02 Administrative Fee-Sanitation 251-0500-491.11-03 Administrative Fee-Water/WW 251-0500-491.11-04 Solid Waste Franchise Fee 251-0500-491.31-00 Transfer to General Capital Projects 251-0500-491.54-00 Transfer to Utility Debt Service 251-0500-491.53-00 Transfer to Utility Capital Projects Total Expenditures

LINE ITEMS

UTILITY ADMINISTRATION - 5000 Expenditures - Detail

251-5000-441.11-11 251-5000-441.11-12 251-5000-441.11-16 251-5000-441.11-17 251-5000-441.11-99 251-5000-441.13-00

Salaries & Wages Service/Maintenance Office/Clerical Management/Supervision Temp/Seasonal Miscellaneous Overtime

251-5000-441.21-01 251-5000-441.21-02 251-5000-441.21-03 251-5000-441.21-04 251-5000-441.21-05 251-5000-441.22-00 251-5000-441.23-00 251-5000-441.24-00 251-5000-441.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Tuiition Reimbursement Workers Compensation

251-5000-441.33-40

Operating Expenses Outside Auditor

251-5000-441.43-50 251-5000-441.43-90 251-5000-441.43-40

Maintenance & Repair Non Fleet Equipment Maintenance Contract Fleet vehicles & Equip

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$127,452 105,636 57,844 0 -2,800 7,324 295,456

$139,400 116,600 61,900 5,000 0 33,000 355,900

$135,922 102,390 64,140 5,468 0 33,000 340,920

$145,200 122,600 66,500 5,000 0 33,000 372,300

Subtotal

56,872 570 3,641 1,201 3,293 21,965 -9,031 841 1,564 80,916

68,000 500 4,300 1,400 0 25,200 40,000 2,600 2,800 144,800

58,115 542 3,179 1,240 3,113 22,521 35,673 950 1,772 127,105

71,800 500 4,000 1,500 0 28,500 45,900 0 3,400 155,600

27,750

31,000

34,500

507 122,124 5,528 122,631

1,200 128,520 2,000 129,720

1,200 128,838 3,400 133,438

1,200 144,860 2,000 148,060

2,899

4,750

1,758 2,203 3,961

1,810 2,270 4,080

2,500 2,500 5,000

12,170

25,000

15,800

631 0

1,000 0

1,000 499

4,000 6,750

Subtotal 251-5000-441.44-02

Rental - Vehicle & Equipment

251-5000-441.52-01 251-5000-441.52-02

Insurance Property Liability Subtotal

251-5000-441.53-00

Communications

251-5000-441.57-00 251-5000-441.58-00

Training Travel

277

LINE ITEMS

UTILITY ADMINISTRATION - 5000 2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Operating Expenses (Cont.) General Supplies Office Wearing Apparel Gasoline and Diesal Fuel - CNG Operating Subtotal

67,715 1,408 5,579 2,732 4,604 82,038

95,000 1,600 5,000 2,200 15,000 118,800

95,000 1,600 6,120 2,020 15,000 119,740

95,000 1,800 6,100 2,100 10,000 115,000

251-5000-441.86-40

Equipment

105,688

100,000

251-5000-441.79-00

Depreciation

31,677

394,973

416,350

423,927

433,860

87,775 87,775

78,355 78,355

78,500 78,500

$859,120

$995,405

$970,307

$1,040,260

251-5000-441.61-10 251-5000-441.61-20 251-5000-441.61-30 251-5000-441.61-31 251-5000-441.61-40

Operating Expenses Subtotal

251-5000-491.13-00

Operating Transfers Equipment Replacement Subtotal

Total Utility Administration

278

LINE ITEMS

WATER - 5400 Expenditures - Detail

251-5400-442.11-11 251-5400-442.11-12 251-5400-442.11-13 251-5400-442.11-16 251-5400-442.11-99 251-5400-442.13-00

Salaries & Wages Service/Maintenance Office/Clerical Technical Management/Supervision Miscellaneous Overtime

251-5400-442.21-01 251-5400-442.21-02 251-5400-442.21-03 251-5400-442.21-04 251-5400-442.21-05 251-5400-442.22-00 251-5400-442.23-00 251-5400-442.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

Subtotal

251-5400-442.33-44 251-5400-442.33-62 251-5400-442.34-30 251-5400-442.34-32 251-5400-442.34-43 251-5400-442.34-45

Subtotal Operating Expenses Professional Service Fees Water Well Evaluation Environmental Consultant Lab Work Water Consultant Contract Mowing Brazoria County Conservation Subtotal

251-5400-442.41-10

BWA - Water Purchase

251-5400-442.43-10 251-5400-442.43-20 251-5400-442.43-21 251-5400-442.43-30 251-5400-442.43-40 251-5400-442.43-50 251-5400-442.43-52 251-5400-442.43-90

Maintenance & Repair Building Water Production/Distribution Fire Hydrant Maintenance Wells Vehicles Equipment Generators Maintenance Contracts Subtotal

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$57,871 17,335 168,117 152,870 -8,537 51,051 438,707

$141,200 19,900 218,200 148,100 0 65,000 592,400

$93,422 28,645 149,600 186,044 0 52,000 509,711

$157,500 27,500 221,700 196,300 0 65,000 668,000

59,672 603 3,860 1,607 3,491 32,758 -13,536 3,695 92,150

93,400 700 5,900 2,400 0 44,200 71,400 8,300 226,300

70,763 658 4,220 1,862 3,816 36,022 56,004 4,158 177,503

98,800 800 5,500 2,700 0 51,100 83,400 9,500 251,800

14,750 7,200 9,299 0 46,065 29,475 106,789

15,000 7,500 22,000 0 47,000 25,000 116,500

15,000 23,700 43,000 0 47,000 30,000 158,700

15,000 7,500 43,000 0 47,000 30,000 142,500

2,452,800

2,759,400

2,971,100

6,320 295,089 56,754 79,673 16,977 52,374 3,979 64,827 575,993

12,000 185,000 75,000 140,000 11,500 50,000 5,000 57,200 535,700

12,000 356,210 75,000 140,000 11,500 50,000 5,000 57,200 706,910

279

LINE ITEMS

WATER - 5400

251-5400-442.52-01 251-5400-442.52-02

Operating Expenses (Cont.) Insurance Property Liability Subtotal

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

189 4,961 5,150

195 5,110 5,305

250 5,110 5,360

275 5,110 5,385

251-5400-442.53-00

Communication

13,198

20,000

251-5400-442.57-00

Training

16,091

15,000

251-5400-442.58-00

Travel

2,209

2,000

251-5400-442.59-10

Dues and Memberships

1,686

2,500

251-5400-442.59-20

State Permit

31,191

32,000

251-5400-442.61-10 251-5400-442.61-20 251-5400-442.61-30 251-5400-442.61-31 251-5400-442.61-40 251-5400-442.61-41 251-5400-442.61-50

General Supplies Office Wearing Apparel Gasoline & Diesel Fuel - CNG Operating Meters Chemicals

789 5,762 8,983 6,125 33,517 12,176 160,036 227,388

1,000 4,500 17,748 3,500 30,000 10,000 270,000 336,748

1,000 4,500 9,100 2,700 30,000 10,000 270,000 327,300

1,000 7,500 9,300 2,700 27,000 10,000 270,000 327,500

Subtotal 251-5400-442.62-10

Natural Gas

1,276

251-5400-442.62-20

Electricity

165,361

141,000

186,000

251-5400-442.79-00

Depreciation

929,876

4,527,732

3,966,153

4,045,236

4,410,895

85,240 85,240

62,960 62,960

63,000 63,000

$5,143,829

$4,847,813

$4,795,410

$5,393,695

Operating Expenses Subtotal 251-5400-491.13-00

Operating Transfers Equipment Replacement Subtotal

Total Water

LINE ITEMS

WASTEWATER - 6000 Expenditures - Detail

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

Subtotal

$326,248 17,335 169,505 208,028 -6,747 85,064 799,433

$426,800 19,900 219,000 258,600 0 100,000 1,024,300

$444,988 28,645 167,454 244,631 0 100,000 985,718

$468,900 27,500 228,500 257,800 0 100,000 1,082,700

Subtotal

119,837 1,196 7,718 2,932 6,980 58,422 -24,283 6,869 179,671

178,400 1,300 11,200 4,100 0 77,200 124,700 10,600 407,500

151,230 1,349 9,003 3,584 7,808 69,512 109,798 8,423 360,707

188,600 1,400 10,400 4,400 0 82,800 135,200 11,000 433,800

2,325

5,000

251-6000-444.11-11 251-6000-444.11-12 251-6000-444.11-13 251-6000-444.11-16 251-6000-444.11-99 251-6000-444.13-00

Salaries & Wages Service/Maintenance Office Clerical Technical Management/Supervision Miscellaneous Overtime

251-6000-444.21-01 251-6000-444.21-02 251-6000-444.21-03 251-6000-444.21-04 251-6000-444.21-05 251-6000-444.22-00 251-6000-444.23-00 251-6000-444.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

251-6000-444.33-32

Operating Expenses Outside Engineers

251-6000-444.33-62

Environmental Consultant

251-6000-444.34-30

Testing Laboratory

17,775

25,000

251-6000-444.34-42

Line Repair

5,478

150,000

251-6000-444.34-75

Sludge Disposal

55,552

90,000

80,000

90,000

251-6000-444.43-10 251-6000-444.43-20 251-6000-444.43-40 251-6000-444.43-50 251-6000-444.43-52 251-6000-444.43-90

Maintenance & Repair Building Wastewater Collection System Vehicles Equipment Generators Maintenance Contracts Subtotal

35,188 72,962 29,890 301,751 13,288 36,862 489,941

70,000 125,000 29,000 300,000 20,000 55,000 599,000

70,000 296,210 29,000 300,000 20,000 55,000 770,210

251-6000-444.44-02

Rental - Equipment

1,384

40,000

281

LINE ITEMS

WASTEWATER - 6000

251-6000-444.52-01 251-6000-444.52-02

Operating Expenses (Cont.) Insurance Property Liability Subtotal

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

37,988 14,041 52,029

39,130 14,465 53,595

61,600 14,465 76,065

61,600 14,500 76,100

251-6000-444.53-00

Communication

19,095

16,000

251-6000-444.57-00 251-6000-444.58-00 251-6000-444.59-10 251-6000-444.59-20

Training Travel Dues & Memberships State Inspection

8,589 226 2,622 48,916

16,000 1,000 2,500 50,000

251-6000-444.61-10 251-6000-444.61-20 251-6000-444.61-30 251-6000-444.61-31 251-6000-444.61-40 251-6000-444.61-50 251-6000-444.61-55 251-6000-444.61-57

General Supplies Office Wearing Apparel Gasoline & Diesel Fuel - CNG Operating Chemicals Laboratory Chemicals Laboratory Non-Chemicals Subtotal

1,327 6,341 25,133 9,892 26,501 107,816 24,477 29,095 230,582

1,500 5,000 34,578 5,000 30,000 243,126 20,000 15,000 354,204

1,500 5,000 40,700 5,400 30,000 243,000 20,000 15,000 360,600

1,500 8,000 41,000 5,000 27,000 243,000 20,000 15,000 360,500

251-6000-444.62-10

Natural Gas

2,086

251-6000-444.62-20

Electricity

288,374

351,707

351,700

251-6000-444.79-00

Depreciation

1,953,987

3,176,875

1,754,006

1,774,958

1,954,010

124,745 124,745

127,600 127,600

$4,280,724

$3,313,406

$3,248,983

$3,598,110

Operating Expenses Subtotal 251-6000-491.13-00

Operating Transfers Equipment Replacement Subtotal

Total Wastewater

282

LINE ITEMS

SANITATION - 7600 Expenditures - Detail

251-7600-432.11-11 251-7600-432.11-12 251-7600-432.11-13 251-7600-432.11-16 251-7600-432.14-03 251-7600-432.11-99 251-7600-432.13-00 251-7600-432.14-02

Salaries & Wages Service/Maintenance Office Clerical Technical Management/Supervision Temp/Seasonal Miscellaneous Overtime Contract Labor

251-7600-432.21-01 251-7600-432.21-02 251-7600-432.21-03 251-7600-432.21-04 251-7600-432.21-05 251-7600-432.22-00 251-7600-432.23-00 251-7600-432.26-00

Employee Benefits Health Life Dental Long Term Disability CareHere Clinic Social Security Retirement Workers Compensation

Subtotal

251-7600-432.33-58 251-7600-432.34-76 251-7600-432.34-77 251-7600-432.34-78

251-7600-432.43-28 251-7600-432.43-29 251-7600-432.43-40 251-7600-432.43-50 251-7600-432.43-52 251-7600-432.43-90

Subtotal Operating Expenses Professional Service Technical Sanitation Rate Consultant Waste Disposal Contract Recycling Services Wood Grinding Services Subtotal Maintenance & Repair Landfill Road Chipping Facility Vehicles Non Fleet Equipment Containers Maintenance Contracts Subtotal

251-7600-432.44-02

Rental - Vehicles

251-7600-432.52-01 251-7600-432.52-02

Insurance Property Liability Subtotal

2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

$804,732 34,235 42,636 95,384 135,342 7,882 185,821 80,028 1,386,060

$980,400 37,700 37,800 101,200 145,000 0 150,000 0 1,452,100

$957,007 38,557 19,043 107,198 98,246 0 165,730 39,568 1,425,349

$1,050,800 40,900 39,600 110,500 145,000 0 178,000 0 1,564,800

183,153 1,850 11,833 4,032 10,703 86,392 -35,095 18,730 281,598

232,300 1,600 14,600 6,000 0 100,800 180,100 41,000 576,400

198,183 1,850 12,018 4,540 10,580 89,993 140,955 22,283 480,402

245,500 1,600 13,600 5,700 0 105,200 175,000 38,900 585,500

48,370 1,125,780 54,183 62,121 1,290,454

49,000 1,157,580 211,800 170,000 1,588,380

49,000 1,141,195 161,400 81,953 1,433,548

0 1,248,900 211,800 120,000 1,580,700

0 3,355 278,039 0 15,792 0 297,186

1,000 5,000 250,000 75,000 17,000 11,000 348,000

0 3,892 241,997 32,052 17,813 3,500 295,754

0 6,000 250,000 16,000 23,000 3,500 295,000

1,651

1,600

1,850

1,959 58,917 60,876

2,020 55,535 57,555

2,200 55,535 57,735

283

LINE ITEMS

SANITATION - 7600 2021-22 Actual

2022-23 Budget

2022-23 Estimated

2023-24 Adopted

2,081

2,300

2,230

2,300

Operating Expenses (Cont.) 251-7600-432.53-00

Communication

251-7600-432.57-00

Training

625

17,500

200

700

251-7600-432.58-00

Travel

500

251-7600-432.59-10

Dues and Memberships

150

251-7600-432.61-10 251-7600-432.61-20 251-7600-432.61-30 251-7600-432.61-31 251-7600-432.61-40 251-7600-432.79-00

General Supplies Office Wearing Gasoline & Diesel Fuel - CNG Operating Depreciation

777 9,893 35,036 106,945 102,872 634,408

700 10,000 59,250 81,000 80,000 0

850 10,538 30,762 73,375 85,272 0

850 14,500 31,000 74,000 85,000 0

Subtotal

255,523

230,950

200,797

205,350

Operating Expenses Subtotal

2,542,809

2,257,935

1,995,434

2,147,785

389,995 389,995

525,890 525,890

525,900 525,900

$4,600,462

$4,812,325

$4,427,075

$4,823,985

251-7600-491.13-00

Operating Transfers Equipment Replacement Subtotal

Total Sanitation

284