City of Eagle Pass, · PDF fileUnder the modified accrual basis of ... Those revenues susceptible to accrual are property taxes, intergovernmental revenue, ... Accounting Standards

Fiscal Year 2

The members of the governing body voted on the adoption of the budget as follows:

FOR:

AGAINST:

ABSTAINED:

ABSENT:

Tax Rate

Property Tax Rate

Effective Rate

Effective M&O Rate

I&S Rate

Rollback Rate 0.573280 0.560458

This budget will raise more total property taxes than last years' budget by $503,449

(6.856%) and of that amount, $128,413 is tax revnue to be raised from new property

added to the roll this year. The total amount of municipal debt obligation secured by

property taxes for the City of Eagle Pass, Texas is $44,379,511.

0.340789 0.323830

0.205228 0.210722

0.546017 0.546017

0.491580 0.518832

City of Eagle Pass, Texas

Fiscal Year 2016-2017 Annual Budget

City Council Recorded Vote

Adopted FY 2015-2016 Proposed FY 2016-2017

1

City of Eagle Pass, TexasFINANCIAL MANAGEMENT POLICY

Governmental fund types are used to account for most of the City’s general activities, including the collection and disbursement of earmarked monies (special revenue funds), and the servicing of general long term debt (debt service funds). The General Fund is used to account for all activities of the general government not accounted for in some other fund.

Proprietary type funds are used to account for activities similar to those found in the private sector, where the determination of net income is necessary or useful to sound financial administration. Goods or services from such activities are provided to outside parties (enterprise funds).

Fiduciary type funds are used to account for assets held on behalf of outside parties, including other governments, or on behalf of other funds within the government. Agency funds are used to account for assets that the government holds on behalf of others as their agent.

The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenue and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets.

All proprietary funds are accounted for on a flow of economic resource measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the balance sheet. Fund equity (i.e., net total assets) is segregated into contributed capital and retained earnings components. Proprietary fund-type operating statements present increases (e.g. revenues) and decreases (e.g. expenses) as net total assets. The modified accrual basis of accounting is used by all governmental fund types and agency funds. Under the modified accrual basis of accounting, revenues are recognized susceptible to accrual (i.e., when they become both measurable and available). “Measurable” means the amount of the transaction can be determined and available “means collectible within the current period or soon thereafter to be used to pay liabilities of the current period”. The City considers property taxes as available if they are collected within 60 days after year end. A one-year availability period is used for revenue recognition for all other governmental fund revenues. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as fund liabilities when due or when amounts have been accumulated in the debt service fund for payments to be made early in the following year.

Those revenues susceptible to accrual are property taxes, intergovernmental revenue, interest revenue and charges for services. Licenses and taxes collected by the state, permits, fines and forfeitures are not susceptible to accrual because generally these revenues are not measurable until received in cash. The accrual basis of accounting is utilized by proprietary fund types. Under this method, revenue is recorded when earned and expenses are recorded at the time liabilities are incurred.

The City reports deferred revenue on its combined balance sheet. Deferred revenues arise when potential revenue does not meet both the “measurable” and “available” criteria for recognition in the current period. Deferred revenues also arise when resources are received by the City before it has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim to resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is recognized.

2


Purchasing

Section 1 The purchasing policy of the City is to obtain quality products or services at the lowest available price.

Section 2 When competitive bids or quotations are taken, lowest responsible bidder shall prevail, other terms being equal.

Section 3 Purchases shall be made from local vendors when this can be done without sacrifice to quality or cost. If items of similar quality can be purchased from local vendors at an equal cost to those of the lowest out-of-town bidder, then the local vendor shall be favored due to local service and assisting the local economy.

Section 4 Items costing less than $ 50,000 require competitive quotations approved by the purchasing department.

Section 5 Purchases of $ 50,000 or more shall be by public competitive bid.

Section 6 Partial purchases shall not be made for the purpose of placing the purchase in a lower cost bracket. All purchases shall be in sufficient quantities to meet needs.

Section 7 When applicable, competitive quotation shall be taken by the purchasing department by informal cost quotations from uniform specifications from at least three (3) vendors, when obtainable.

Section 8 Authorization by the City Council, advertisement and solicitation sealed bids to be opened at a public meeting by the Purchasing Agent shall be required for the purchase or contract for the purchase of any supplies, materials or equipment costing $ 50,000 or more. Advertisement for competitive bids shall be made by the Purchasing Agent. Such advertisement shall be published in the official newspaper of the City as required the Texas Local Government Code, and shall contain a reference to a place where such specifications are available, the time and place when the bids are to be opened, a statement that all bids shall be sealed bids and the statement that the City reserves the right to reject any and all bids.

Section 9 The purchasing department shall inform each company submitting a competitive quotation or bid as to which vendor will receive the order and for what price.

This policy statement defines the purchase procedures established by the City Charter and State Law in Texas Local Government Code. The requirement to solicit formal bids for purchases that cost more than $ 50,000 is established by State Law. Both the City Charter and State Law require awarding the contract to the lowest responsible bidder, unless otherwise approved.

3


Investments

Section 1 The City shall strive to earn the highest rate of return on invested funds without sacrificing either safety or liquidity, as per the City of Eagle Pass Investment Policy as adopted and amended.

Section 2 The City Manager or his designated representative shall have the authority to invest idle funds in fully collateralized certificates of deposits within the designated City depository. Absolute security of the invested principal is required at all times.

Section 3 All deposits and investments with the official City depository shall be secured by collateral in an amount equal to at least 102% of the maximum amount on deposit any calendar month. The securities pledged must satisfy the requirements established under current state and federal law. The pledged collateral shall be above any coverage provided by the Federal Deposit Insurance Corporation.

Section 4 The City depository shall be required to provide at least monthly pledged security reports. The report should contain the amount of City money in the bank in cash or investments in all accounts and reflect the amount of pledged securities.

Section 5 Pledged securities shall be held in safekeeping by a separate and different bank other than the depository bank. Safekeeping receipts reflecting the pledging of securities as collateral for City of Eagle Pass depository accounts will be furnished to Finance Department officials.

Section 6 Any substitutions of the securities or reductions in the total amount pledged shall be made only with proper authorization approved by the Finance Director and such transaction must be reported in the following manner.

Total Pledged Securities Itemized by: NameType/DescriptionPar Value Maturity Date Market Value at Month End Moody’s or Standard & Poor Rating

Debt Management

Section 1 Debt shall not be used for current operational expenses.

Section 2 The repayment for debt shall not exceed the useful life of the project or item purchased.

Section 3 Interest earned on revenue obtained from issuance of debt obligations shall be credited to the Fund responsible for repayment of the debt.

Section 4 In order to maintain the financial reputation of the City of Eagle Pass, the City Council shall seek the assistance of a financial advisor concerning all debt that exceeds one year.

4


Capital Management

Capital improvement projects are defined as infrastructure or equipment purchases or construction that results in a capitalized asset costing more than $5,000 and having a depreciable life of two years or more.

Purchase of Capital Equipment is allotted from the maintenance and operation budgets of the current year. The City is in the process of developing a policy to continuously fund the Capital Replacement Fund to prevent any burden on the City’s General Fund.

Fund Accounting The City uses funds and account groups to report its financial position and the results of its operation. Fund accounting is designated to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities.

A fund is a separate accounting entity with a self-balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources.

Funds are classified into three categories: governmental, proprietary and fiduciary. Each category, in turn is divided into separate “fund types”.

Financial Reporting and Auditing The City’s accounting and financial reporting systems are maintained in compliance with the standards set by the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA) along with generally accepted accounting principles (GAAP).

The City’s annual audit will be performed by an independent public accounting firm. Upon completion of the audit, the city will prepare and submit the Comprehensive Annual Financial Report (CAFR) to the GFOA Certification of Achievement for Excellence in Financial Reporting Program.

5

City of Eagle Pass, Texas BUDGET POLICY AND PRINCIPLES

BUDGET POLICY The budget is prepared in accordance with established guidelines in the City Charter, to ensure that all the documents reporting on the City's finances meet the highest standards in the industry. The City’s Finance Department staff proposes to submit the City's Budget as well as the Annual Audit for review and acceptance in the GFOA's awards program.

Section 1 The department budgets within each Fund shall contain a list of all personnel positions with salaries indicated for each position.

Section 2 The department budgets within each Fund shall contain proposed expenditures, estimated current year expenditures and actual previous year expenditures by line item.

Section 3 Any change in expenditures that will cause a fund to go over budget requires City Council’s approval except for those expenses of Enterprise Funds. The requested budget amendment should indicate sources of revenue. Budget amendments are not required for line items within a department so long as the Department’s budget allocation is not exceeded.

Section 4 The Budget shall be monitored on a regular basis by the City Manager and Department/Division Heads. If it becomes apparent that anticipated expenditures will exceed revenues in an individual Fund, the City Council will be notified and corrective measures initiated in order to prevent a negative Fund Balance.

KEY BUDGET PRINCIPLES 1. Fiscal Year/Taxes - The budget's fiscal year is set as October 1st to September 30th. The budget

establishes the annual property tax revenue. Property taxes are assessed on January 1st and leviedon October 1st of the tax year and payable on or before January 31st following the levy date, andbecoming delinquent on February 1st. The Maverick County Appraisal District performs theappraisal function. The billing and collection activities are performed and administered by theCity.

2. Revenues - Any revenues collected during any fiscal year, either current or delinquent, shallbelong to such fiscal year. Any uncollected or unspent funds will belong to next year's resources.Reserves will be maintained at 25%-30% of the previous year’s budget to provide liquidity and toprotect the City from future uncertainties. Revenues will be estimated at reasonable levels.

3. Appropriations - Expenditures shall only be made for objects and purposes as appropriated bythe annual appropriation’s ordinance. Any unencumbered balance reverts to the fund for re-appropriation for the next fiscal year.

4. Contingencies - Not more than 3% of the total General Fund Budget expenditures are to be setaside for emergencies or contingencies.

5. Borrowing - In the absence of appropriate available revenue, the City may borrow money onshort-term (1 year) by pledging ad-valorem taxes not to exceed 10% of the budget for that suchyear, or on a long term basis such as Revenue or General Obligation Bonds and/or similar

6

financing instruments. The recommended budget will comply with provisions of Texas State law, municipal codes and sound fiscal policy.

6. Purchasing - Purchases of $50,000 or more must be left to the lowest responsible bidder inaccordance with State Law. Certain internal controls are imposed by the City Manager as tolevels of authorization and amounts. This is to insure competitiveness and quality of purchasesunder $50,000. All formal bid awards must be approved by City Council.

7. Power to Tax -The City shall have the power to tax, assess and collect taxes of any character ortype for any municipal purpose that is not prohibited by the Constitution or laws of the State ofTexas with the exception of personal income taxes.

8. Budgeting-The City prepares its budget using the budgetary basis of accounting for all its funds,including the Debt Service Fund, where expenditures/encumbrances and revenues are actuallyrecognized as expenditures and revenues when the actual cash transaction is made. The budgetonly includes all funds that have or may have an impact on the City’s General Fund including theInternational Bridge System and the Environmental and Solid Waste Fund. The Waterworks andSewer Systems is a self governing management entity by bond indenture and therefore, notincluded in this annual budget. Our financial statements are prepared using generally acceptedaccounting principles (GAAP) where revenues are recognized when measurable and availableand expenses when incurred, not when encumbered. Thus, our governmental funds are presentedon a modified cash basis whereas our proprietary funds are done on a modified accrual basis.

9. Amendments- Revenues and Expenditures are monitored throughout the year to ensure the actualamounts will reach budgeted revenues and not exceed budgeted expenditures. When determinedthat the City will not be able to meet their estimates, Administration and Finance Departmentpresents Council with options, depending on the circumstance, while ensuring the budget remainsbalanced. Although not specifically stated in the City Charter, budget amendments are included inAppropriations. See Sec. 8-2 Code of Ordinances

10. Maximum legal debt limit- Under the Texas Constitution (Article XI, Sections 4 and 5), the Citycan levy a tax rate up to $2.50 per $100 assessed valuation. At this rate all of the City’s taxrevenue would be restricted to debt with no revenue for Maintenance & Operations (M&O). TheCity’s proposed Interest & Sinking (I&S) rate is $0.210722 per hundred with annual debtpayments of approximately $3,308,127 million. All of the City’s debt is insured and strictlyabides by the appropriate terms, thus allowing the City to hold a “AA-” credit rating fromStandard and Poor’s and a “A+” from Fitch Ratings.

7

PPAAGGEE IINNTTEENNTTIIOONNAALLLLYY LLEEFFTT BBLLAANNKK

8

Fund No. Description Revenues Expenditures Difference

10 General Fund 22,412,549 22,412,549 -

25 Room Occupancy Tax Fund 734,564 734,564 -

26 Public Library Fund 763,614 763,614 -

29 Auto Theft & Burglary Prevention Authority Grant 192,823 192,823 -

30 High Intensity Drug Trafficking Area Grant 381,833 381,833 -

33 Main Street Fund 157,429 157,429 -

38 International Center For Trade 650,645 650,645 -

40 Debt Service 3,308,127 3,308,127 -

41 Storm Drainage Fund 555,924 - 555,924

52 International Bridge System Fund 12,571,293 13,971,293 (1,400,000)

58 Environmental and Solid Waste Fund 4,920,756 4,920,756 -

The current budget includes proposed fee changes

This budget includes a property tax rate equal to the previous year.


Annual Budget Fiscal Year 2016-2017

SUMMARY OF ALL FUNDS

After the reviewing budget requests with the various departments the table above shows the current status of each

of the City's budgeted funds. The following are the budget highlights:

The General Fund is balanced.

The Storm Drainage Fund will not be used to pay any long term debt and therefore, will have a surplus

of $555,924 to fund future capital drainage projects and/or future debt issuances for storm drainage.

The current figures includes the annual pay adjustment in accordance with the City's Pay Plan.

The current budget includes $306,525 in capital outlay in the General Fund, $1,710,000 in capital

outlay for the International Bridge System, $195,000 in capital outlay for the Public Library, $37,000

for the Capital Replacement Fund and $629,000 in capital outlay in the Environmental and Solid

d

The International Bridge System will utilize $1,400,000 from the Capital Fund reserve.

9

2014-2015 2015-2016 2016-2017 PERCENT

REVENUES ACTUAL BUDGET PROPOSED CHANGE

Property Tax 4,593,196 4,528,228 4,705,081 3.91%

Sales Tax 5,304,815 5,020,834 4,784,811 -4.70%

Franchise Tax 878,714 987,820 982,663 -0.52%

Intl Bridge Transfer 6,224,497 6,870,345 9,233,526 34.40%

Ambulance Service 1,230,537 945,000 985,000 4.23%

Other Revenue 2,114,021 1,693,094 1,721,468 1.68%

Total Revenue 20,345,780 20,045,321 22,412,549 11.81%

EXPENDITURES

Personnel 12,789,430 13,776,993 14,644,489 6.30%

Supplies 1,639,124 1,344,666 1,635,334 21.62%

Contracts 1,168,802 1,150,281 1,240,259 7.82%

Other Services 1,536,838 1,698,634 2,248,841 32.39%

Capital Outlay 966,134 946,579 306,525 -67.62%

Transfers Out 1,844,909 1,128,167 2,337,101 107.16%

Total Expenditures 19,945,238 20,045,321 22,412,549 11.81%

Net Change to Fund Balance 400,542 - - -100.00%

drainage.



GENERAL FUND SUMMARY

The Storm Drainage Fund will not be used to pay any long term debt

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

10,000,000

Property

Tax

Sales Tax Franchise

Tax

Intl Bridge

Transfer

Ambulance

Service

Other

Revenue

2014 2015

ACTUAL

2015 2016

BUDGET

2016 2017

PROPOSED

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

Personnel Supplies Contracts Other

Services

Capital

Outlay

Transfers

Out

2014 2015

ACTUAL

2015 2016

BUDGET

2016 2017

PROPOSED

EXPENDITURES

REVENUES

10

2014-2015 2015-2016 2016-2017 PERCENT

ACTUAL BUDGET PROPOSED CHANGE

TAXES

Property Taxes 4,593,196 4,528,228 4,705,081 3.91%

Franchise Taxes 878,714 987,820 982,663 -0.52%

Sales Tax 5,304,815 5,020,834 4,784,811 -4.70%

Mixed Beverage Tax 39,645 42,500 32,500 -23.53%

TOTAL TAXES 10,816,369 10,579,382 10,505,055 -0.70%

PERMITS & LICENSES

Permits 341,049 214,707 172,249 -19.77%

Licenses 44,955 30,069 30,119 0.17%

TOTAL PERMITS & LICENSES 386,004 244,776 202,368 -17.33%

INTERGOVERNMENTAL

Federal (9,182) - -

State 44,059 22,445 22,445 0.00%

International Bridge 6,409,797 6,870,345 9,233,526 34.40%

Other 190,000 175,000 200,000 14.29%

TOTAL INTERGOVERNMENTAL 6,634,674 7,067,790 9,455,971 33.79%

SERVICES & CHARGES

Planning Fees 38,327 36,098 36,698 1.66%

Public Safety 1,682,979 1,397,732 1,455,455 4.13%

Other Charges 75,526 68,979 64,979 -5.80%

Recreation 72,932 65,065 61,065 -6.15%

TOTAL SERVICES & CHARGES 1,796,832 1,502,809 1,557,132 3.61%

USE OF PROPERTY

Interest 11,408 12,450 12,450 0.00%

Use and Rent of City Property 98,385 105,300 105,300 0.00%

Sale of Land & Equipment 10,190 3,000 3,000 0.00%

TOTAL USE OF PROPERTY 119,983 120,750 120,750 0.00%

FINES

Fines 341,373 330,096 330,096 0.00%

Court Costs 46,945 43,090 48,919 13.53%

Parking Fines & Meters 85,191 88,128 88,128 0.00%

Accident Reports 15,649 15,500 27,700 78.71%

TOTAL FINES 489,158 476,814 494,843 3.78%

MISCELLANEOUS

Miscellaneous 102,759 53,000 76,430 44.21%

TOTAL MISCELLANEOUS 102,759 53,000 76,430 44.21%

TOTAL REVENUE 20,345,780 20,045,321 22,412,549 11.81%



GENERAL FUND REVENUE SUMMARY

11

2014-2015 2015-2016 2016-2017 PERCENT

ACTUAL BUDGET PROPOSED CHANGE

LEGISLATIVE 218,584 314,789 1,019,023 223.72%

ADMINISTRATION 561,243 613,211 743,449 21.24%

INSURANCE 281,723 262,269 262,269 0.00%

FINANCE 761,765 766,248 772,841 0.86%

HUMAN RESOURCES 299,937 347,086 385,365 11.03%

INFORMATION TECH 82,268 158,523 311,722 96.64%

ECONOMIC DEV. - 110,425 79,963 -27.59%

LEGAL 442,962 200,000 210,000 5.00%

MUNICIPAL COURT 398,575 432,799 436,008 0.74%

CITY SECRETARY 198,865 197,552 197,297 -0.13%

TAX OFFICE 317,298 333,787 360,743 8.08%

PLANNING 483,125 573,197 617,167 7.67%

POLICE 4,972,671 5,164,461 5,015,234 -2.89%

FIRE 3,975,109 3,918,106 4,137,772 5.61%

TRAFFIC CONTROL 318,205 360,873 305,503 -15.34%

STREETS 1,260,741 1,735,026 1,621,653 -6.53%

AUTO SHOP 452,953 457,697 487,931 6.61%

CODE ENFORCEMENT 193,580 182,876 185,711 1.55%

VECTOR CONTROL 114,828 171,730 144,245 -16.00%

PARD-ADMIN 1,826,228 638,563 463,155 -27.47%

PARD-GOLF COURSE 203,300 213,130 431,520 102.47%

PARD-RECREATION 81,204 730,189 766,544 4.98%

PARD-FACILITIES 350,612 537,653 569,498 5.92%

PARD-PARKS 147,521 496,963 550,835 10.84%

TRANSFERS OUT 1,999,796 1,128,167 2,337,101 107.16%

TOTAL 19,943,091 20,045,321 22,412,549 11.81%


GENERAL FUND EXPENDITURES


1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

LEGISLATIVE

ADMINISTRATION

INSURANCE

FINANCE

HUMANRESOURCES

INFORMATIONTECH

ECONOMIC

DEV.

LEGAL

MUNICIPALCOURT

CITYSECRETARY

TAXOFFICE

PLANNING

POLICE

FIRE

TRAFFICCONTROL

STREETS

AUTOSHOP

CODEENFORCEMENT

VECTORCONTROL

PARDADMIN

PARDGOLF

COURSE

PARDRECREATION

PARDFACILITIES

PARDPARKS

TRANSFERSOUT

2014 2015

ACTUAL

2015 2016

BUDGET

2016 2017

PROPOSED

12

PERSONNEL

SUPPLIES

& MATERIALS

CONTRACTED

SERVICES

OTHER SVCS

& CHARGES

CAPITAL

OUTLAY TOTAL

LEGISLATIVE 51,323 30,500 30,400 906,800 - 1,019,023

ADMINISTRATION 591,201 14,050 103,836 34,362 - 743,449

INSURANCE - - - 262,269 - 262,269

FINANCE 598,839 12,190 133,650 28,162 - 772,841

HUMAN RESOURCES 272,791 18,065 59,448 35,061 - 385,365

INFORMATION TECH. 176,170 63,440 8,200 6,912 57,000 311,722

ECONOMIC DEV. 74,463 200 4,000 1,300 - 79,963

LEGAL SERVICES - - 210,000 - - 210,000

MUNICIPAL COURT 390,183 10,575 22,550 12,700 - 436,008

CITY SECRETARY 147,157 3,200 3,430 43,510 - 197,297

TAX OFFICE 120,693 5,342 191,462 43,246 - 360,743

PLANNING 491,862 21,175 75,230 28,900 - 617,167

POLICE 4,484,028 306,150 63,686 108,370 53,000 5,015,234

FIRE 3,412,167 292,075 128,321 215,684 89,525 4,137,772

TRAFFIC CONTROL 72,533 37,170 100 195,700 - 305,503

STREETS 1,125,803 446,200 25,800 23,850 - 1,621,653

AUTO SHOP 459,162 20,419 1,450 6,900 - 487,931

CODE ENFORCEMENT 160,261 15,890 1,160 8,400 - 185,711

VECTOR CONTROL 115,363 18,432 6,550 3,900 - 144,245

PARD-ADMIN 230,109 7,405 114,086 111,555 - 463,155

PARD-GOLF COURSE 190,958 50,662 19,200 170,700 - 431,520

PARD-RECREATION 661,614 90,180 14,400 350 - 766,544

PARD-FACILITIES 327,724 111,264 23,300 210 107,000 569,498

PARD-PARKS 490,085 60,750 - - - 550,835

TOTAL 14,644,489 1,635,334 1,240,259 2,248,841 306,525 20,075,448

PUBLIC LIBRARY TRANSFER 744,214

MAIN STREET TRANSFER 141,929

INTL CENTER FOR TRADE TRANSFER 200,958

TRANSFER FOR PUBLIC SAFETY HEADQUARTERS 1,250,000

TOTAL GENERAL FUND 22,412,549



GENERAL FUND EXPENDITURES BY PROGRAM

13

2014-2015 2015-2016 2016-2017 PERCENT


Toll Fees 10,368,096 10,790,784 12,370,732 14.64%

Use of Money & Property 187,712 192,561 200,561 4.15%

Other Revenue 108,143 200 - 0.00%

Total Revenue 10,663,952 10,983,545 12,571,293 14.46%

EXPENDITURES

Personnel 880,235 993,833 1,096,384 10.32%

Supplies 64,145 46,032 45,727 -0.66%

Contracts 681,578 47,208 57,822 22.48%

Other Services 62,028 74,456 73,856 -0.81%

Capital Outlay - 1,348,000 1,710,000 26.85%

Debt Service 210,943 1,603,671 1,603,978 0.02%

Transfers Out 6,224,497 6,870,345 9,383,526 36.58%


Net Change to Fund Balance 2,101,157 - (1,400,000) 0.00%

drainage.



INTERNATIONAL BRIDGE SYSTEM FUND SUMMARY


1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

Toll Fees Use of Money &

Property

Other Revenue

2014 2015

ACTUAL

2015 2016

BUDGET

2016 2017

PROPOSED

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000 2014 2015

ACTUAL

2015 2016

BUDGET

2016 2017

PROPOSED

EXPENDITURES

REVENUES

14

2014-2015 2015-2016 2016-2017 PERCENT


Charges for Services 4,681,119 4,597,579 4,918,756 6.99%

Interest Earned 5,411 1,000 2,000 100.00%

Other Revenue (0) - - 0.00%

Total Revenue 4,686,530 4,598,579 4,920,756 7.01%

EXPENDITURES

Personnel 1,475,538 1,598,620 1,489,691 -6.81%

Supplies 590,259 690,022 646,823 -6.26%

Contracts 1,634,712 1,596,794 1,559,116 -2.36%

Other Services 1,144,427 180,088 51,622 -71.34%

Capital Outlay 21,808 796,531 629,000 -21.03%

Transfers Out 42,000 44,400 544,504 1126.36%


Net Change to Fund Balance (222,214) (307,876) - 0.00%

drainage.



ENVIRONMENTAL AND SOLID WASTE FUND SUMMARY


1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

Charges for

Services

Interest Earned Other Revenue

2014 2015

ACTUAL

2015 2016

BUDGET

2016 2017

PROPOSED

500,000

1,000,000

1,500,000

2,000,000

Personnel Supplies Contracts Other

Services

Capital

Outlay

Transfers

Out

2014 2015

ACTUAL

2015 2016

BUDGET

2016 2017

PROPOSED

EXPENDITURES

REVENUES

15

2014-2015 2015-2016 2016-2017 PERCENT


Room Occupancy Tax 847,532 714,143 731,564 2.44%

Other Revenue 6,331 4,399 3,000 -31.80%

Total Revenue 853,863 718,542 734,564 2.23%

EXPENDITURES

Transfer to the ICT 314,964 309,627 322,105 4.03%

E.P. Chamber of Commerce 56,533 91,200 91,200 0.00%

Fort Duncan Musuem 9,955 40,644 42,399 4.32%

PARD-4th of July 35,000 35,000 45,000 28.57%

Room Occupancy Tax Committee 104,699 242,071 233,860 -3.39%

Total Expenditures 521,152 718,542 734,564 2.23%

Net Change to Fund Balance 332,711 - - 0.00%

2014-2015 2015-2016 2016-2017 PERCENT


Storm Drainage Fees 334,811 332,000 555,924 67.45%

Total Revenue 334,811 332,000 555,924 67.45%

EXPENDITURES

Transfer to CDBG 248,600 170,076 - 0.00%

Transfer to Debt Service 400,000 50,000 - 0.00%

Total Expenditures 648,600 220,076 - 0.00%

Net Change to Fund Balance (313,789) 111,924 555,924 396.70%



OTHER SPECIAL REVENUE FUNDS

ROOM OCCUPANCY TAX FUND

STORM DRAINAGE FUND

16

2014-2015 2015-2016 2016-2017 PERCENT


Property Tax 2,007,079 2,694,984 3,028,193 12.36%

Intl Center for Trade Transfer 313,697 306,294 279,934 -8.61%

Street Maintenance Transfer 44,400 44,400 - 0.00%

Solid Waste Transfer 42,000 40,430 - 0.00%

Storm Drainage Transfer 400,000 50,000 - 0.00%

General Fund Transfer - 75,000 - 0.00%

Total Revenue 2,807,176 3,211,108 3,308,127 3.02%

EXPENDITURES

Principal Payments 1,758,000 1,995,000 2,108,000 5.66%

Interest Payments 1,069,320 1,419,441 1,200,127 -15.45%

Other Fees 11,700 1,500 - 0.00%

Total Expenditures 2,839,020 3,415,941 3,308,127 -3.16%

Net Change to Fund Balance (31,843) (204,833) - -100.00%

Description Principal Interest Total Remaining

2010 Refunding 355,000$ 182,925$ 537,925$ 5,926,325$

2011 Refunding 175,000 135,513 310,513 4,856,709

2012 Refunding 390,000 135,900 525,900 4,801,650

2013 Certificates of Obligation 355,000 269,222 624,222 10,645,381

2015 Certificates of Obligation 290,000 336,800 626,800 12,456,375

2016 Refunding 543,000 139,767 682,767 5,693,071

Total 2,108,000$ 1,200,127$ 3,308,127$ 44,379,511$

M&O I&S Total

2007 0.230700$ 0.083700$ 0.31440$

2008 0.254600$ 0.073800$ 0.32840$

2009 0.260700$ 0.084600$ 0.34530$

2010 0.277600$ 0.078400$ 0.35600$

2011 0.303700$ 0.102200$ 0.40590$

2012 0.324900$ 0.123100$ 0.44800$

2013 0.339990$ 0.125580$ 0.46557$

2014 0.341310$ 0.124160$ 0.46547$

2015 0.354044$ 0.156680$ 0.51072$

2016 0.340789$ 0.205228$ 0.54602$

Proposed 2017 0.335295$ 0.210722$ 0.54602$

2016-2017 Debt Service

Tax Rate History



DEBT SERVICE SUMMARY

17

Fund No. Description

Audit 2014 2015

Fund Balance

Budgeted

2015 2016

Change

Estimated

2016 2017

Beginning Fund Balance

Proposed

2016 2017

Change

Proposed

2016 2017

Ending Fund Balance

10 GENERAL FUND 6,100,520 181,787 6,282,307 6,282,307

22 UDAG 219,125 219,125 219,125

25 ROOM OCCUPANY TAX 2,045,881 2,045,881 2,045,881

26 PUBLIC LIBRARY 93,721 93,721 93,721

32 PARKLAND DEDICATION 359,921 (25,000) 334,921 334,921

33 MAIN STREET 36,028 36,028 36,028

35 DISASTER RELIEF 259,337 (259,337)

38 INTL CENTER FOR TRADE 15,051 15,051 15,051

39 PEG 104,982 104,982 104,982

40 DEBT SERVICE 184,687 (176,500) 8,187 8,187

41 STORM DRAINAGE 88,702 111,924 200,626 555,924 756,550

65 CAPITAL EQUIPMENT 2,956,649 (1,358,000) 1,598,649 (37,000) 1,561,649

Fund No. Description

Audit 2014 2015

Fund Balance

Estimated

2015 2016

Change

Estimated

2016 2017

Beginning Fund Balance

Proposed

2016 2017

Change

Proposed

2016 2017

Ending Fund Balance

52 Debt Service 1,855,521 1,855,521 1,855,521

52 Repairs and Operating Reserve 886,104 886,104 886,104

52 Capital Replacement 1,550,000 (210,544) 1,339,456 450,000 1,789,456

52 Unrestricted 1,044,876 (944,876) 100,000 100,000

5,336,501 (1,155,420) 4,181,081 450,000 4,631,081

58 Capital Replacement 360,000 360,000 720,000 360,000 1,080,000

58 Closure/Post Closure 180,000 60,000 240,000 184,504 424,504

58 Unrestricted 368,841 (280,000) 88,841 88,841

908,841 140,000 1,048,841 544,504 1,593,345

Total International Bridge System

Total Environmental & Solid Waste

GOVERNMENTAL FUNDS

ENTERPRISE FUNDS*



FUND BALANCES

*The accounting method of Enterprise Funds results in Net Position rather than Fund Balance. We haveestimated and coverted these figures in order to illustrate the

spendable portion of the Net Position. 18

Department Item Request Description Qty Amount Qty Amount

General Fund:

205 Police New Fiber Optic 1 5,000.00 0 -

Generator 1 48,000.00

Police Department Total 2 53,000.00 0 -

207 Fire New Fiber Optic 1 5,000.00 0 -

Pick-up Truck 1 36,525.00 0 -

Generator 1 48,000.00 0 -

Fire Department Total 3 89,525.00 0 -

107 Information Tech. Server 1 57,000.00 0 -

620 Parks and Rec Replace Fence at Chittim Field 1 32,000.00 0 -

Replaster Olympic Pool 1 75,000.00 0 -

Parks & Recreation Total 2 107,000.00 0 -

General Fund Total: 8 306,525.00 0 -

Special Revenue Fund:

626 Public Library Virtual Networking/Equipment 1 60,000.00 0 -

RFID Alarm System 1 25,000.00 0 -

Surveillance System 1 25,000.00 0 -

E-vents Program 1 25,000.00 0 -

Books 1 60,000.00 0 -

Public Library 5 195,000.00 0 -

Special Revenue Fund Total: 5 195,000.00 0 -

Enterprise Fund:

301 Bridge System Bridge Expansion (TxDOT Project) 1 800,000.00 0 -

New Office Building 1 100,000.00 0 -

Bridge I Wall Repairs 1 120,000.00 0 -

Bridge I Voids and Drainage 1 100,000.00 0 -

Bridge I Fence and Awning 1 590,000.00 0 -

5 1,710,000.00 0 -

424 Recycling Plastic Mini-Bailer 1 9,000.00 0 -

458 Solid Waste Trash Containers 1 100,000.00 0 -

Side Loaders 2 520,000.00 0 -

4 629,000.00 0 -

Enterprise Fund Total: 9 2,339,000.00 0 -

Capital Replacement Fund:

509 Vector Control Vehicle 1 37,000.00 0

Capital Replacement Total 1 37,000.00 0 -

CAPITAL OUTLAY GRAND TOTAL: 22 2,877,525.00 0 -



CAPITAL OUTLAY SUMMARY

Proposed Adopted

19


20

City of Eagle Pass, Texas Fiscal Year 2016-2017 Annual Budget

General Fund

The General Fund is the City’s Main Operating Fund. The General Fund utilizes the City’s revenues sources such as Property Taxes and Sales Tax to fund the governmental operations of the City.

_Department Number Description 101 Legislative 102 Administration 103 Insurance104 Finance Department 105 Human Resources 107 Information Technology 108 Economic Development 111 Legal Services 125 Municipal Court 128 City Secretary 129 Tax Office 200 Planning & Building Department 205 Police Department 207 Fire Department 306 Traffic Control 313 Street Maintenance 318 Auto Shop 415 Code Enforcement 509 Vector Control 610 Parks and Recreation-Administration 620 Parks and Recreation-Golf Course 630 Parks and Recreation-Recreation 640 Parks and Recreation-Facilities 650 Parks and Recreation-Parks

21

GENERAL GOVERNMENT FUND 10 DEPT 101

2014-2015 2015 - 2016 2016 - 2017 PERCENT

PERSONNEL ACTUAL BUDGET AMENDED PROPOSED ADOPTED CHANGE

SALARIES 860 38,123 18,123 38,123 - 110.36%

OVERTIME - - - - - 0.00%

RETIREMENT COSTS - - - 3,445 - 100.00%

INSURANCE & TAXES 71 3,010 3,010 9,755 - 224.09%

TOTAL PERSONNEL 931 41,133 21,133 51,323 - 142.86%

MATERIALS & SUPPLIES

OFFICE SUPPLIES 978 1,000 1,000 1,000 - 0.00%

FURNITURE & EQUIPMENT - - - - - 0.00%

WEARING APPAREL - - - - - 0.00%

SUBSCRIPTIONS & DUES 24,956 24,700 24,700 24,700 - 0.00%

OPERATIONAL SUPPLIES 8,817 4,800 4,800 4,800 - 0.00%

MAINTENANCE SUPPLIES - - 2,000 - - -100.00%

TOTAL SUPPLIES 34,750 30,500 32,500 30,500 - -6.15%

CONTRACTS

PROFESSIONAL SERVICES - 30,000 - 30,000 - 100.00%

RENTALS AND LEASES - - - - - 0.00%

MAINTENANCE AGREEMENTS 458 456 456 400 - -12.28%

OTHER CONTRACTUAL 454 - - - - 0.00%

TOTAL CONTRACTS 912 30,456 456 30,400 - 6566.67%

SERVICES & CHARGES

TRAVEL & TRAINING 33,902 19,000 19,000 19,000 - 0.00%

MISC EXPENSES 8,078 11,300 14,800 1,300 - -91.22%

ADVERTISING & PRINTING 8,124 3,500 9,000 9,000 - 0.00%

TELEPHONE & UTILITIES 4,923 2,800 2,800 4,400 - 57.14%

CONTINGENCIES - 100,000 82,000 100,000 - 21.95%

CONTRIBUTIONS TO AGENCY 126,965 133,100 133,100 133,100 - 0.00%

MATCHING FUNDS - 50,000 - 640,000 - 100.00%

TOTAL SVCS & CHARGES 181,992 319,700 260,700 906,800 - 247.83%

CAPITAL OUTLAY

VEHICLES & EQUIPMENT - - - - - 0.00%

BUILDING IMPROVEMENTS - - - - - 0.00%

LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY - - - - - 0.00%

DEPARTMENT TOTALS 218,584 421,789 314,789 1,019,023 - 223.72%

LEGISLATIVE



EXPENDITURES

22


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 265,132 245,400 303,717 454,191 - 49.54%

OVERTIME - - - - - 0.00%

RETIREMENT COSTS 25,661 28,824 31,025 41,660 - 34.28%

INSURANCE & TAXES 53,161 50,889 59,765 95,350 - 59.54%

TOTAL PERSONNEL 343,954 386,113 455,507 591,201 - 29.79%


OFFICE SUPPLIES 5,483 1,400 1,400 1,400 - 0.00%

FURNITURE & EQUIPMENT 3,010 - - - - 0.00%




MAINTENANCE SUPPLIES 330 280 280 1,080 - 285.71%

TOTAL SUPPLIES 13,522 10,180 10,180 14,050 - 38.02%

CONTRACTS

PROFESSIONAL SERVICES - - - - - 0.00%

RENTALS AND LEASES 2,070 2,414 2,414 2,280 - -5.55%

MAINTENANCE AGREEMENTS 578 556 556 556 - 0.00%

OTHER CONTRACTUAL 162,772 100,000 100,000 101,000 - 1.00%

TOTAL CONTRACTS 165,420 102,970 102,970 103,836 - 0.84%

SERVICES & CHARGES

TRAVEL & TRAINING 8,606 10,200 10,200 7,400 - -27.45%

MISC EXPENSES 41 150 150 150 - 0.00%

ADVERTISING & PRINTING 341 2,000 2,000 2,000 - 0.00%

TELEPHONE & UTILITIES 29,461 32,204 32,204 24,812 - -22.95%

CONTINGENCIES - - - - - 0.00%

CONTRIBUTIONS TO AGENCY - - - - - 0.00%

MATCHING FUNDS - - - - - 0.00%

TOTAL SVCS & CHARGES 38,448 44,554 44,554 34,362 - -22.88%

CAPITAL OUTLAY

VEHICLES & EQUIPMENT (101) - - - - 0.00%


LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY (101) - - - - 0.00%

DEPARTMENT TOTALS 561,243 543,817 613,211 743,449 - 21.24%



EXPENDITURES

ADMINISTRATION

23


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES - - - - - 0.00%

OVERTIME - - - - - 0.00%

RETIREMENT COSTS - - - - - 0.00%

INSURANCE & TAXES - - - - - 0.00%

TOTAL PERSONNEL - - - - - 0.00%


OFFICE SUPPLIES - - - - - 0.00%



SUBSCRIPTIONS & DUES - - - - - 0.00%

OPERATIONAL SUPPLIES - - - - - 0.00%

MAINTENANCE SUPPLIES - - - - - 0.00%

TOTAL SUPPLIES - - - - - 0.00%

CONTRACTS



MAINTENANCE AGREEMENTS - - - - - 0.00%

OTHER CONTRACTUAL - - - - - 0.00%

TOTAL CONTRACTS - - - - - 0.00%

SERVICES & CHARGES

TRAVEL & TRAINING - - - - - 0.00%

MISC EXPENSES 281,723 257,269 262,269 262,269 - 0.00%

ADVERTISING & PRINTING - - - - - 0.00%

TELEPHONE & UTILITIES - - - - - 0.00%





CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

INSURANCE

24


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 476,254 595,901 572,584 446,105 - -22.09%

OVERTIME - - - - - 0.00%

RETIREMENT COSTS 47,270 56,199 53,998 41,031 - -24.01%

INSURANCE & TAXES 113,148 138,755 132,909 111,703 - -15.96%

TOTAL PERSONNEL 636,671 790,855 759,491 598,839 - -21.15%


OFFICE SUPPLIES 8,146 4,900 4,900 6,000 - 22.45%

FURNITURE & EQUIPMENT 4,897 9,695 9,695 - - -100.00%




MAINTENANCE SUPPLIES 619 1,200 1,200 1,200 - 0.00%

TOTAL SUPPLIES 18,568 20,535 20,535 12,190 - -40.64%

CONTRACTS

PROFESSIONAL SERVICES 84,065 90,500 90,500 99,500 - 9.94%




TOTAL CONTRACTS 112,410 103,248 103,248 133,650 - 29.45%

SERVICES & CHARGES

TRAVEL & TRAINING 19,583 21,700 21,700 12,700 - -41.47%

MISC EXPENSES 738 1,000 1,000 1,000 - 0.00%







CAPITAL OUTLAY

VEHICLES & EQUIPMENT 33,880 - - - - 0.00%


LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY 33,880 - - - - 0.00%

DEPARTMENT TOTALS 844,033 956,136 924,772 772,841 - -16.43%



EXPENDITURES

FINANCE

25


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 196,830 198,229 198,229 204,230 - 3.03%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 44,956 46,332 47,092 49,859 - 5.88%

TOTAL PERSONNEL 261,306 263,222 263,982 272,791 - 3.34%


OFFICE SUPPLIES 2,857 2,800 2,800 2,600 - -7.14%

FURNITURE & EQUIPMENT 6,398 - 850 - - -100.00%

WEARING APPAREL 265 - - - - 0.00%

SUBSCRIPTIONS & DUES 76 1,138 1,138 1,065 - -6.41%



TOTAL SUPPLIES 12,964 8,438 9,288 18,065 - 94.50%

CONTRACTS



MAINTENANCE AGREEMENTS 458 - - - - 0.00%


TOTAL CONTRACTS 7,296 44,274 43,424 59,448 - 36.90%

SERVICES & CHARGES

TRAVEL & TRAINING 6,246 13,670 13,670 19,375 - 41.73%

MISC EXPENSES 2,456 5,000 5,000 4,550 - -9.00%

ADVERTISING & PRINTING 3,460 5,410 5,410 5,136 - -5.06%






CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

HUMAN RESOURCES

26


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES - - - 133,188 - 100.00%

OVERTIME - - - - - 0.00%

RETIREMENT COSTS - - - 12,228 - 100.00%

INSURANCE & TAXES - - - 30,754 - 100.00%

TOTAL PERSONNEL - - - 176,170 - 100.00%


OFFICE SUPPLIES - - - 240 - 100.00%

FURNITURE & EQUIPMENT - - - 27,500 - 100.00%


SUBSCRIPTIONS & DUES - - - 26,600 - 100.00%

OPERATIONAL SUPPLIES - - - 9,100 - 100.00%


TOTAL SUPPLIES - - - 63,440 - 100.00%

CONTRACTS

PROFESSIONAL SERVICES - - - 2,200 - 100.00%



OTHER CONTRACTUAL - - - 6,000 - 100.00%

TOTAL CONTRACTS - - - 8,200 - 100.00%

SERVICES & CHARGES

TRAVEL & TRAINING - - - 6,000 - 100.00%

MISC EXPENSES - - - - - 0.00%


TELEPHONE & UTILITIES - - - 912 - 100.00%




TOTAL SVCS & CHARGES - - - 6,912 - 100.00%

CAPITAL OUTLAY

VEHICLES & EQUIPMENT - - - 57,000 - 100.00%


LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY - - - 57,000 - 100.00%

DEPARTMENT TOTALS - - - 311,722 - 100.00%



EXPENDITURES

INFORMATION TECH

27


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES - - 72,760 57,827 - -20.52%

OVERTIME - - - - - 0.00%

RETIREMENT COSTS - - 7,167 5,309 - -25.92%

INSURANCE & TAXES - - 17,776 11,327 - -36.28%

TOTAL PERSONNEL - - 97,703 74,463 - -23.79%


OFFICE SUPPLIES - - 800 200 - -75.00%

FURNITURE & EQUIPMENT - - 1,200 - - -100.00%





TOTAL SUPPLIES - - 2,000 200 - -90.00%

CONTRACTS

PROFESSIONAL SERVICES - - - 4,000 - 100.00%




TOTAL CONTRACTS - - - 4,000 - 100.00%

SERVICES & CHARGES

TRAVEL & TRAINING - - 10,722 1,300 - -87.88%







TOTAL SVCS & CHARGES - - 10,722 1,300 - -87.88%

CAPITAL OUTLAY



LAND - - - - - 0.00%


DEPARTMENT TOTALS - - 110,425 79,963 - -27.59%



EXPENDITURES

ECONOMIC DEV

28


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES - - - - - 0.00%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES - - - - - 0.00%

TOTAL PERSONNEL - - - - - 0.00%









CONTRACTS




OTHER CONTRACTUAL 7,356 - - - - 0.00%

TOTAL CONTRACTS 442,962 275,000 200,000 210,000 - 5.00%

SERVICES & CHARGES








TOTAL SVCS & CHARGES - - - - - 0.00%

CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

LEGAL SERVICES

29


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 273,798 279,396 306,396 306,549 - 0.05%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 57,179 58,884 59,794 64,699 - 8.20%

TOTAL PERSONNEL 357,580 357,100 385,010 390,183 - 1.34%


OFFICE SUPPLIES 4,165 5,000 5,000 5,000 - 0.00%


WEARING APPAREL 255 600 600 600 - 0.00%

SUBSCRIPTIONS & DUES 150 100 100 100 - 0.00%


MAINTENANCE SUPPLIES 869 500 500 500 - 0.00%

TOTAL SUPPLIES 7,153 10,575 10,575 10,575 - 0.00%

CONTRACTS


RENTALS AND LEASES 3,900 3,372 3,372 3,430 - 1.72%

MAINTENANCE AGREEMENTS 16,653 15,340 15,340 14,620 - -4.69%


TOTAL CONTRACTS 24,075 22,512 22,512 22,550 - 0.17%

SERVICES & CHARGES

TRAVEL & TRAINING 586 4,290 4,290 3,950 - -7.93%

MISC EXPENSES 0 200 200 150 - -25.00%

ADVERTISING & PRINTING 990 1,500 1,500 1,300 - -13.33%






CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

MUNICIPAL COURT

30


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 106,821 105,985 107,385 108,015 - 0.59%

OVERTIME 317 - 1,400 - - -100.00%


INSURANCE & TAXES 27,480 27,230 27,700 29,225 - 5.51%

TOTAL PERSONNEL 144,932 143,218 145,088 147,157 - 1.43%


OFFICE SUPPLIES 2,199 2,000 2,000 1,500 - -25.00%

FURNITURE & EQUIPMENT 403 - - - - 0.00%



OPERATIONAL SUPPLIES 319 650 650 700 - 7.69%

MAINTENANCE SUPPLIES 8 200 200 200 - 0.00%

TOTAL SUPPLIES 3,382 3,400 3,400 3,200 - -5.88%

CONTRACTS



MAINTENANCE AGREEMENTS 458 75 75 - - -100.00%


TOTAL CONTRACTS 3,588 3,267 3,267 3,430 - 4.99%

SERVICES & CHARGES

TRAVEL & TRAINING 2,744 8,835 8,835 6,410 - -27.45%

MISC EXPENSES 32,614 19,050 17,650 19,000 - 7.65%







CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

CITY SECRETARY

31


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 101,387 86,427 86,427 85,797 - -0.73%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 24,974 25,199 25,629 27,020 - 5.43%

TOTAL PERSONNEL 136,458 119,783 120,213 120,693 - 0.40%


OFFICE SUPPLIES 4,305 3,500 3,500 3,500 - 0.00%



SUBSCRIPTIONS & DUES 446 671 671 442 - -34.13%

OPERATIONAL SUPPLIES 290 1,150 1,150 1,400 - 21.74%


TOTAL SUPPLIES 5,041 5,321 5,321 5,342 - 0.39%

CONTRACTS





TOTAL CONTRACTS 148,481 161,634 161,634 191,462 - 18.45%

SERVICES & CHARGES

TRAVEL & TRAINING 5,035 6,607 6,607 4,786 - -27.56%

MISC EXPENSES 67 - - - - 0.00%

ADVERTISING & PRINTING 13,530 30,700 30,700 30,360 - -1.11%






CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

TAX OFFICE

32


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 302,177 434,579 350,992 365,678 - 4.18%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 65,297 100,819 83,445 93,070 - 11.54%

TOTAL PERSONNEL 396,520 576,091 466,896 491,862 - 5.35%


OFFICE SUPPLIES 6,496 700 700 4,000 - 471.43%


WEARING APPAREL 450 450 450 750 - 66.67%



MAINTENANCE SUPPLIES 3,670 1,200 1,200 1,900 - 58.33%

TOTAL SUPPLIES 20,218 12,300 12,300 21,175 - 72.15%

CONTRACTS





TOTAL CONTRACTS 43,166 85,048 60,048 75,230 - 25.28%

SERVICES & CHARGES

TRAVEL & TRAINING 703 1,253 1,253 3,700 - 195.29%

MISC EXPENSES 26 300 300 200 - -33.33%


TELEPHONE & UTILITIES 536 2,400 2,400 10,000 - 316.67%





CAPITAL OUTLAY

VEHICLES & EQUIPMENT - 15,000 15,000 - - -100.00%


LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY - 15,000 15,000 - - -100.00%




EXPENDITURES

PLANNING & BLDG

33


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 2,728,968 3,563,913 3,234,224 3,360,258 - 3.90%

OVERTIME 631,066 315,000 315,000 275,000 - -12.70%


INSURANCE & TAXES 706,665 848,203 860,613 846,799 - -1.61%

TOTAL PERSONNEL 4,398,168 4,710,297 4,393,018 4,484,028 - 2.07%


OFFICE SUPPLIES 11,125 23,000 19,000 23,600 - 24.21%

FURNITURE & EQUIPMENT 22,821 20,200 19,411 16,200 - -16.54%

WEARING APPAREL 76,042 48,500 48,500 43,600 - -10.10%


OPERATIONAL SUPPLIES 152,743 202,800 182,800 165,750 - -9.33%

MAINTENANCE SUPPLIES 92,554 68,500 68,500 57,000 - -16.79%

TOTAL SUPPLIES 355,285 363,000 338,211 306,150 - -9.48%

CONTRACTS



MAINTENANCE AGREEMENTS 5,581 3,000 3,506 11,500 - 228.01%

OTHER CONTRACTUAL 18,370 85,882 85,882 27,100 - -68.45%

TOTAL CONTRACTS 41,204 110,082 110,588 63,686 - -42.41%

SERVICES & CHARGES

TRAVEL & TRAINING 15,976 17,000 21,000 42,198 - 100.94%

MISC EXPENSES 597 3,500 3,783 3,500 - -7.49%





MATCHING FUNDS 60,936 20,000 20,000 20,000 - 0.00%


CAPITAL OUTLAY

VEHICLES & EQUIPMENT 67,243 - 229,689 53,000 - -76.93%


LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY 67,243 - 229,689 53,000 - -76.93%

DEPARTMENT TOTALS 4,972,671 5,272,051 5,164,461 5,015,234 - -2.89%



EXPENDITURES

POLICE

34


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 1,729,605 2,557,598 2,401,940 2,581,212 - 7.46%

OVERTIME 745,976 200,000 200,000 200,000 - 0.00%


INSURANCE & TAXES 495,563 591,409 598,519 627,932 - 4.91%

TOTAL PERSONNEL 3,208,009 3,364,746 3,216,198 3,412,167 - 6.09%


OFFICE SUPPLIES 2,050 2,000 2,000 2,000 - 0.00%

FURNITURE & EQUIPMENT 15,899 7,400 7,400 9,511 - 28.53%

WEARING APPAREL 55,433 58,785 58,785 52,538 - -10.63%

SUBSCRIPTIONS & DUES 17,530 18,945 18,945 18,545 - -2.11%



TOTAL SUPPLIES 381,249 312,387 297,387 292,074 - -1.79%

CONTRACTS





TOTAL CONTRACTS 67,266 115,780 115,780 128,321 - 10.83%

SERVICES & CHARGES

TRAVEL & TRAINING 39,876 100,811 65,811 140,152 - 112.96%

MISC EXPENSES 25,705 23,232 23,232 23,232 - 0.00%




CONTRIBUTIONS TO AGENCY 119 4,000 4,000 - - -100.00%



CAPITAL OUTLAY

VEHICLES & EQUIPMENT 178,428 83,740 139,398 89,525 - -35.78%

BUILDING IMPROVEMENTS 13,664 - - - - 0.00%

LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY 192,092 83,740 139,398 89,525 - -35.78%

DEPARTMENT TOTALS 3,975,109 4,060,996 3,918,106 4,137,771 - 5.61%



EXPENDITURES

FIRE

35


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 31,634 48,749 48,749 49,379 - 1.29%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 9,658 17,393 17,553 18,621 - 6.08%

TOTAL PERSONNEL 44,362 70,743 70,903 72,533 - 2.30%


OFFICE SUPPLIES - 150 150 150 - 0.00%


WEARING APPAREL - 300 300 300 - 0.00%




TOTAL SUPPLIES 24,491 37,170 37,170 37,170 - 0.00%

CONTRACTS



MAINTENANCE AGREEMENTS - 100 100 100 - 0.00%


TOTAL CONTRACTS - 100 100 100 - 0.00%

SERVICES & CHARGES

TRAVEL & TRAINING 36 700 700 700 - 0.00%








CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

TRAFFIC CONTROL

36


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 524,263 694,660 654,660 791,559 - 20.91%

OVERTIME 3,819 - - - - 0.00%


INSURANCE & TAXES 145,970 211,790 214,810 264,077 - 22.94%

TOTAL PERSONNEL 718,987 969,373 932,393 1,125,803 - 20.74%


OFFICE SUPPLIES 2,435 3,500 3,500 3,500 - 0.00%


WEARING APPAREL 2,489 5,800 5,800 6,000 - 3.45%




TOTAL SUPPLIES 411,822 206,121 201,621 446,200 - 121.31%

CONTRACTS

PROFESSIONAL SERVICES 858 1,500 113,500 16,500 - -85.46%


MAINTENANCE AGREEMENTS 667 456 456 - - -100.00%


TOTAL CONTRACTS 36,980 20,870 140,370 25,800 - -81.62%

SERVICES & CHARGES

TRAVEL & TRAINING 6,725 7,500 7,500 7,500 - 0.00%

MISC EXPENSES 1,037 432 432 660 - 52.78%







CAPITAL OUTLAY

VEHICLES & EQUIPMENT 68,038 716,000 432,500 - - -100.00%


LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY 68,038 716,000 432,500 - - -100.00%

DEPARTMENT TOTALS 1,260,741 1,940,506 1,735,026 1,621,653 - -6.53%

STREET MAINTENANCE



EXPENDITURES

37


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 305,444 305,916 305,916 324,059 - 5.93%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 90,242 90,992 92,332 105,354 - 14.10%

TOTAL PERSONNEL 426,093 425,782 427,122 459,162 - 7.50%


OFFICE SUPPLIES 497 1,000 1,000 800 - -20.00%


WEARING APPAREL 1,585 1,400 1,400 1,000 - -28.57%

SUBSCRIPTIONS & DUES 9 2,500 2,500 1,850 - -26.00%



TOTAL SUPPLIES 18,393 20,319 20,319 20,419 - 0.49%

CONTRACTS

PROFESSIONAL SERVICES 576 450 450 450 - 0.00%


MAINTENANCE AGREEMENTS 849 2,106 2,106 1,000 - -52.52%


TOTAL CONTRACTS 1,425 2,556 2,556 1,450 - -43.27%

SERVICES & CHARGES

TRAVEL & TRAINING 1,053 1,350 1,350 1,550 - 14.81%

MISC EXPENSES - 150 150 150 - 0.00%

ADVERTISING & PRINTING - 200 200 200 - 0.00%






CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

AUTO SHOP

38


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 108,789 112,649 112,649 113,557 - 0.81%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 33,955 33,767 34,367 36,279 - 5.56%

TOTAL PERSONNEL 153,553 157,048 157,648 160,261 - 1.66%


OFFICE SUPPLIES 1,882 2,540 2,540 2,540 - 0.00%


WEARING APPAREL 3,903 3,000 3,000 3,000 - 0.00%




TOTAL SUPPLIES 14,523 16,118 16,118 15,890 - -1.41%

CONTRACTS

PROFESSIONAL SERVICES - 150 150 200 - 33.33%

RENTALS AND LEASES - - - 400 - 100.00%


OTHER CONTRACTUAL - 360 360 360 - 0.00%

TOTAL CONTRACTS - 710 710 1,160 - 63.38%

SERVICES & CHARGES

TRAVEL & TRAINING 3,509 6,400 6,400 6,400 - 0.00%








CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

CODE ENFORCEMENT

39


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 66,730 78,439 78,439 80,902 - 3.14%

OVERTIME 173 8,500 8,500 8,500 - 0.00%


INSURANCE & TAXES 25,285 25,617 26,007 27,813 - 6.94%

TOTAL PERSONNEL 98,848 110,656 111,046 115,363 - 3.89%


OFFICE SUPPLIES 51 200 200 200 - 0.00%


WEARING APPAREL - 800 800 798 - -0.25%




TOTAL SUPPLIES 13,072 18,434 18,434 18,432 - -0.01%

CONTRACTS


RENTALS AND LEASES - 300 300 - - -100.00%



TOTAL CONTRACTS 2,583 1,300 1,300 6,550 - 403.85%

SERVICES & CHARGES

TRAVEL & TRAINING (75) 4,700 4,700 3,200 - -31.91%


ADVERTISING & PRINTING - 250 250 250 - 0.00%

TELEPHONE & UTILITIES 399 - - 450 - 100.00%




TOTAL SVCS & CHARGES 324 4,950 4,950 3,900 - -21.21%

CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

VECTOR CONTROL

40


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 1,050,812 165,952 165,952 171,480 - 3.33%

OVERTIME 4,852 - - 250 - 100.00%


INSURANCE & TAXES 305,513 42,629 43,269 43,158 - -0.26%

TOTAL PERSONNEL 1,452,218 224,102 224,742 230,109 - 2.39%


OFFICE SUPPLIES 733 600 600 650 - 8.33%


WEARING APPAREL 71 75 75 25 - -66.67%

SUBSCRIPTIONS & DUES 1,070 885 885 570 - -35.59%


MAINTENANCE SUPPLIES 2,625 1,000 1,000 500 - -50.00%

TOTAL SUPPLIES 7,402 8,660 8,660 7,405 - -14.49%

CONTRACTS




OTHER CONTRACTUAL - - - 75,000 - 100.00%

TOTAL CONTRACTS 16,230 28,606 28,606 114,086 - 298.82%

SERVICES & CHARGES

TRAVEL & TRAINING 396 715 715 715 - 0.00%

MISC EXPENSES 175 400 400 400 - 0.00%

ADVERTISING & PRINTING 110 440 440 440 - 0.00%






CAPITAL OUTLAY



LAND - - - - - 0.00%


DEPARTMENT TOTALS 1,826,228 537,923 638,563 463,155 - -27.47%



EXPENDITURES

PARD-ADMIN

41


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 7,178 100,129 100,129 131,464 - 31.29%

OVERTIME 109 100 100 300 - 200.00%

RETIREMENT COSTS 725 9,440 9,440 12,041 - 27.55%

INSURANCE & TAXES 2,189 34,795 35,365 47,453 - 34.18%

TOTAL PERSONNEL 10,200 144,364 144,934 190,958 - 31.76%


OFFICE SUPPLIES 10 50 50 75 - 50.00%


WEARING APPAREL 321 350 350 700 - 100.00%

SUBSCRIPTIONS & DUES 310 412 412 267 - -35.19%



TOTAL SUPPLIES 62,451 53,131 53,131 50,662 - -4.65%

CONTRACTS

PROFESSIONAL SERVICES - - - 500 - 100.00%



OTHER CONTRACTUAL 2,075 - - 8,000 - 100.00%

TOTAL CONTRACTS 15,453 14,700 14,700 19,200 - 30.61%

SERVICES & CHARGES

TRAVEL & TRAINING 403 365 365 700 - 91.78%



TELEPHONE & UTILITIES - - - 170,000 - 100.00%




TOTAL SVCS & CHARGES 403 365 365 170,700 - 46667.12%

CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

PARD-GOLF COURSE

42


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES - 473,269 473,269 493,873 - 4.35%

OVERTIME - 900 900 990 - 10.00%

RETIREMENT COSTS - 33,257 33,257 33,107 - -0.45%

INSURANCE & TAXES - 127,467 129,607 134,634 - 3.88%

TOTAL PERSONNEL - 633,993 636,133 661,614 - 4.01%


OFFICE SUPPLIES 692 890 890 1,020 - 14.61%

FURNITURE & EQUIPMENT - - - 600 - 100.00%

WEARING APPAREL 191 200 200 - - -100.00%

SUBSCRIPTIONS & DUES - 420 420 432 - 2.78%


MAINTENANCE SUPPLIES (5,114) 5,000 5,000 2,500 - -50.00%

TOTAL SUPPLIES 51,118 77,360 77,360 90,180 - 16.57%

CONTRACTS

PROFESSIONAL SERVICES 26,175 14,400 14,400 13,200 - -8.33%




TOTAL CONTRACTS 29,354 15,912 15,912 14,400 - -9.50%

SERVICES & CHARGES

TRAVEL & TRAINING 733 744 744 350 - -52.96%


ADVERTISING & PRINTING - 40 40 - - -100.00%





TOTAL SVCS & CHARGES 733 784 784 350 - -55.36%

CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

PARD-RECREATION

43


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 340 227,003 227,003 223,930 - -1.35%

OVERTIME - 2,675 2,675 2,290 - -14.39%

RETIREMENT COSTS 34 21,172 21,172 20,347 - -3.90%

INSURANCE & TAXES 129 78,533 79,543 83,447 - 4.91%

TOTAL PERSONNEL 503 326,708 327,718 327,724 - 0.00%


OFFICE SUPPLIES 184 100 100 50 - -50.00%


WEARING APPAREL 639 1,350 1,350 1,400 - 3.70%




TOTAL SUPPLIES 109,691 116,807 116,807 111,264 - -4.75%

CONTRACTS



MAINTENANCE AGREEMENTS - 4,800 4,800 5,700 - 18.75%


TOTAL CONTRACTS 9,997 22,100 22,100 23,300 - 5.43%

SERVICES & CHARGES

TRAVEL & TRAINING 406 534 534 210 - -60.67%







TOTAL SVCS & CHARGES 406 534 534 210 - -60.67%

CAPITAL OUTLAY


BUILDING IMPROVEMENTS 75,000 - - 107,000 - 100.00%

LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY 230,015 70,494 70,494 107,000 - 51.79%




EXPENDITURES

PARD-FACILITIES

44


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 97 284,488 284,488 327,144 - 14.99%

OVERTIME - 2,510 2,510 1,715 - -31.67%

RETIREMENT COSTS 10 26,612 26,612 29,876 - 12.27%

INSURANCE & TAXES 32 107,485 109,015 133,065 - 22.06%

TOTAL PERSONNEL 138 418,585 420,115 490,085 - 16.65%


OFFICE SUPPLIES - 50 50 50 - 0.00%


WEARING APPAREL 783 1,100 1,100 1,200 - 9.09%




TOTAL SUPPLIES 71,883 53,350 53,350 60,750 - 13.87%

CONTRACTS






SERVICES & CHARGES









CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

PARD-PARKS

45


46


SPECIAL REVENUE FUNDS

Special Revenue Funds are used to account for the proceeds from specific sources that are restricted to expenditures for specific purposes. Most of these revenues are grant revenues from state and federal agencies. Only the bolded funds below are approved the annual budgeted due to their impact or potential impact for the City’s General Fund.

_Fund Number Description 20 Community Development Block Grant 22 Urban Development Action Grant 25 Room Occupancy Tax Fund

26 Public Library

27 Operation Stonegarden 28 Asset Forfeiture/Confiscated Funds 29 Auto Burglary Theft Prevention Authority Grant 30 High Intensity Drug Trafficking Grant 32 Parkland Dedication 33 Main Street

35 Disaster Relief 37 Municipal Court Special Fund

38 International Center for Trade

39 Public, Educational, and Government Programming 41 Storm Drainage Fund

42 Colonia Self-Help Center

47

SPECIAL REVENUE FUND 25 DEPT 525

2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 6,838 29,615 29,615 30,651 - 3.50%

OVERTIME - - - - - 0.00%

RETIREMENT COSTS - 2,795 2,795 2,814 - 0.68%

INSURANCE & TAXES 544 8,234 8,234 8,934 - 8.50%

TOTAL PERSONNEL 7,381 40,644 40,644 42,399 - 4.32%





SUBSCRIPTIONS & DUES 4,802 - - - - 0.00%



TOTAL SUPPLIES 4,802 - - - - 0.00%

CONTRACTS

PROFESSIONAL SERVICES 28,489 58,800 58,800 35,800 - -39.12%




TOTAL CONTRACTS 28,489 58,800 58,800 35,800 - -39.12%

SERVICES & CHARGES


MISC EXPENSES (0) - - - - 0.00%




CONTRIBUTIONS TO AGENCY 125,571 257,805 257,805 276,260 - 7.16%



CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

HOTEL OCCP. TAX

48


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 187,796 256,789 256,789 303,941 - 18.36%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 61,963 75,889 75,889 81,993 - 8.04%

TOTAL PERSONNEL 268,402 356,866 356,866 410,136 - 14.93%


OFFICE SUPPLIES 6,270 4,700 5,800 7,500 - 29.31%

FURNITURE & EQUIPMENT 13,322 - 4,500 2,000 - -55.56%

WEARING APPAREL - - - 5,000 - 100.00%




TOTAL SUPPLIES 54,533 37,728 47,128 90,500 - 92.03%

CONTRACTS

PROFESSIONAL SERVICES 1,800 500 500 1,000 - 100.00%


MAINTENANCE AGREEMENTS 9,753 10,000 10,000 - - -100.00%

OTHER CONTRACTUAL 5,331 400 12,500 5,000 - -60.00%

TOTAL CONTRACTS 19,209 17,981 32,581 15,478 - -52.49%

SERVICES & CHARGES

TRAVEL & TRAINING 1,790 2,000 5,000 12,000 - 140.00%

MISC EXPENSES - 100 100 1,000 - 900.00%

ADVERTISING & PRINTING - 1,000 1,000 1,500 - 50.00%






CAPITAL OUTLAY

VEHICLES & EQUIPMENT 4,022 35,000 3,000 195,000 - 6400.00%


LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY 15,722 35,000 3,000 195,000 - 6400.00%


PUBLIC LIBRARY



EXPENDITURES

49


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 112,729 119,437 119,437 123,130 - 3.09%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 22,194 49,168 49,168 52,049 - 5.86%

TOTAL PERSONNEL 145,729 186,781 186,781 192,823 - 3.23%






OPERATIONAL SUPPLIES 4,678 - - - - 0.00%


TOTAL SUPPLIES 4,678 - - - - 0.00%

CONTRACTS






SERVICES & CHARGES

TRAVEL & TRAINING 4,764 - - - - 0.00%



TELEPHONE & UTILITIES 1,623 - - - - 0.00%




TOTAL SVCS & CHARGES 6,387 - - - - 0.00%

CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

ABTPA

50


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 160,751 311,422 311,422 203,924 - -34.52%

OVERTIME 21,134 121,459 121,459 - - -100.00%


INSURANCE & TAXES 33,870 54,492 54,492 59,457 - 9.11%

TOTAL PERSONNEL 234,007 383,840 383,840 282,102 - -26.51%









CONTRACTS




OTHER CONTRACTUAL 121,417 - - 101,738 - 100.00%

TOTAL CONTRACTS 121,417 - - 101,738 - 100.00%

SERVICES & CHARGES









CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

HIDTA

51


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 39,493 40,398 40,398 57,315 - 41.88%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES 9,433 9,330 9,330 10,036 - 7.57%

TOTAL PERSONNEL 52,858 53,541 53,541 71,160 - 32.91%


OFFICE SUPPLIES - 750 750 1,200 - 60.00%

FURNITURE & EQUIPMENT 143 2,056 2,056 2,305 - 12.11%


SUBSCRIPTIONS & DUES 535 1,300 1,300 1,300 - 0.00%



TOTAL SUPPLIES 2,448 7,713 7,713 16,239 - 110.54%

CONTRACTS





TOTAL CONTRACTS 78,121 78,000 78,000 62,550 - -19.81%

SERVICES & CHARGES

TRAVEL & TRAINING 2,122 3,925 3,925 5,000 - 27.39%

MISC EXPENSES 673 - - - - 0.00%

ADVERTISING & PRINTING 255 200 200 2,480 - 1140.00%






CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

MAIN STREET

52


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 84,089 71,888 71,888 142,076 - 97.64%

OVERTIME - - - 50,000 - 100.00%


INSURANCE & TAXES 27,441 25,926 25,926 29,796 - 14.93%

TOTAL PERSONNEL 118,721 104,598 104,598 178,461 - 70.62%


OFFICE SUPPLIES 551 230 230 230 - 0.00%


WEARING APPAREL 71 - - - - 0.00%




TOTAL SUPPLIES 26,565 23,025 23,025 23,025 - 0.00%

CONTRACTS





TOTAL CONTRACTS 54,983 54,155 54,155 54,155 - 0.00%

SERVICES & CHARGES

TRAVEL & TRAINING 50 70 70 70 - 0.00%








CAPITAL OUTLAY


BUILDING IMPROVEMENTS 11,760 124,565 124,565 - - -100.00%

LAND - - - - - 0.00%





EXPENDITURES

ICT

53


54


ENTERPRISE FUNDS

Enterprise funds are used to account for those operations:

(a) That are financed and operated in a manner similar to private business enterprises –where the intent of the governing body is that the cost (expenses, including depreciation)of providing goods or services to the general public be continuously financed orrecovered primarily through user charges; or

(b) Where the governing body has decided that periodic determination of revenues earned,expenses incurred, and/or net income is appropriate for the maintenance, capital outlay,public policy, better management control, and accountability or other purposes.

The City has three (3) Enterprise Funds

Fund Number Description 52 International Bridge System

58 Environmental and Solid Waste Fund

Street Cleaning

Recycling

Municipal Solid Waste

Type IV Landfill

59 Miniature Golf Course

55

ENTERPRISE FUND FUND 52 DEPT 301

2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 648,073 626,771 709,653 766,908 - 8.07%

OVERTIME 7,549 8,000 8,000 8,000 - 0.00%


INSURANCE & TAXES 192,174 204,084 224,414 265,590 - 18.35%

TOTAL PERSONNEL 880,235 886,553 993,833 1,096,384 - 10.32%


OFFICE SUPPLIES 2,626 4,060 4,060 4,360 - 7.39%


WEARING APPAREL 2,649 4,212 4,212 4,212 - 0.00%




TOTAL SUPPLIES 64,145 40,032 46,032 45,727 - -0.66%

CONTRACTS


RENTALS AND LEASES 569 - - - - 0.00%



TOTAL CONTRACTS 681,578 160,488 47,208 57,822 - 22.48%

SERVICES & CHARGES

TRAVEL & TRAINING 1,246 14,720 14,720 14,120 - -4.08%

MISC EXPENSES 36,204 26,600 26,600 26,600 - 0.00%




CAPITAL OUTLAY


BUILDING IMPROVEMENTS - 1,348,000 1,348,000 1,710,000 - 26.85%

LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY - 1,348,000 1,348,000 1,710,000 - 26.85%

OTHER NON-OPERATING

TRANSFER TO GENERAL FUND 6,224,497 6,870,345 6,870,345 9,233,526 - 34.40%

TRANSFER TO DEBT SERVICE 210,943 1,603,671 1,603,671 1,603,978 - 0.02%

TRANSFER TO CAPITAL FUND 150,000 150,000 150,000 150,000 - 0.00%

TOTAL NON-OPERATING 6,585,440 8,624,016 8,624,016 10,987,504 - 27.41%




EXPENDITURES

INTL BRIDGE SYSTEM

56


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 148,613 170,799 170,799 173,809 - 1.76%

OVERTIME 149 - - - - 0.00%


INSURANCE & TAXES 47,254 72,109 72,109 76,947 - 6.71%

TOTAL PERSONNEL 207,199 259,027 259,027 266,620 - 2.93%


OFFICE SUPPLIES - 100 100 100 - 0.00%


WEARING APPAREL - 550 550 550 - 0.00%

SUBSCRIPTIONS & DUES - 150 150 150 - 0.00%



TOTAL SUPPLIES 58,152 66,900 66,900 54,900 - -17.94%

CONTRACTS






SERVICES & CHARGES

TRAVEL & TRAINING - 400 400 400 - 0.00%



TELEPHONE & UTILITIES - 450 450 - - -100.00%




TOTAL SVCS & CHARGES 700 1,850 1,850 1,900 - 2.70%

CAPITAL OUTLAY



LAND - - - - - 0.00%





EXPENDITURES

STREET CLEANING

57


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 133,460 135,846 135,846 130,419 - -3.99%

OVERTIME 69 - - - - 0.00%


INSURANCE & TAXES 46,131 47,455 47,455 49,584 - 4.49%

TOTAL PERSONNEL 192,921 196,075 196,075 191,929 - -2.11%


OFFICE SUPPLIES 159 300 300 300 - 0.00%


WEARING APPAREL 408 500 500 500 - 0.06%




TOTAL SUPPLIES 9,548 17,034 17,034 12,900 - -24.27%

CONTRACTS

PROFESSIONAL SERVICES 350 800 800 800 - 0.00%




TOTAL CONTRACTS 58,885 25,256 25,256 18,336 - -27.40%

SERVICES & CHARGES

TRAVEL & TRAINING - 400 400 400 - 0.00%








CAPITAL OUTLAY

VEHICLES & EQUIPMENT - - - 9,000 - 100.00%


LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY - - - 9,000 - 100.00%




EXPENDITURES

RECYCLING

58


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 139,916 170,291 170,291 173,701 - 2.00%

OVERTIME - 2,000 2,000 2,000 - 0.00%


INSURANCE & TAXES 47,124 57,596 57,596 61,593 - 6.94%

TOTAL PERSONNEL 200,966 243,657 243,657 251,038 - 3.03%


OFFICE SUPPLIES 150 500 500 500 - 0.00%


WEARING APPAREL 646 1,200 1,200 1,200 - 0.00%

SUBSCRIPTIONS & DUES 2,613 11,000 11,000 5,500 - -50.00%



TOTAL SUPPLIES 79,127 101,700 101,700 110,900 - 9.05%

CONTRACTS

PROFESSIONAL SERVICES - 7,500 7,500 8,700 - 16.00%




TOTAL CONTRACTS 2,100 7,580 7,580 8,780 - 15.83%

SERVICES & CHARGES

TRAVEL & TRAINING 1,528 2,750 2,750 2,750 - 0.00%

MISC EXPENSES 130,233 - - - - 0.00%



DEPRECIATION 110,730 - - - - 0.00%


CAPITAL OUTLAY



LAND - - - - - 0.00%


OTHER NON-OPERATING

CLOSURE/POST CLOSURE 50,000 50,000 50,000 184,504 269.01%

TOTAL DEBT SERVICES 50,000 50,000 50,000 184,504 269.01%




EXPENDITURES

LANDFILL

59


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES 431,522 543,860 543,860 570,707 - 4.94%

OVERTIME 100,376 102,000 97,000 110,000 - 13.40%


INSURANCE & TAXES 148,373 156,981 156,981 168,111 - 7.09%

TOTAL PERSONNEL 715,487 742,213 742,213 780,104 - 5.11%


OFFICE SUPPLIES 1,922 4,400 4,400 2,200 - -50.00%

FURNITURE & EQUIPMENT - 56,270 56,270 - - -100.00%

WEARING APPAREL 2,294 3,000 3,000 3,000 - 0.00%

SUBSCRIPTIONS & DUES 224 - - - - 0.00%



TOTAL SUPPLIES 428,909 488,270 488,270 468,123 - -4.13%

CONTRACTS




OTHER CONTRACTUAL 1,420,453 1,307,618 1,307,618 1,370,000 - 4.77%

TOTAL CONTRACTS 1,573,727 1,438,248 1,438,248 1,532,000 - 6.52%

SERVICES & CHARGES

TRAVEL & TRAINING 2,366 5,500 5,500 6,000 - 9.09%

MISC EXPENSES 985,742 133,241 133,241 10,800 - -91.89%



DEPRECIATION 298,171 - - - - 0.00%


CAPITAL OUTLAY

VEHICLES & EQUIPMENT - 428,531 428,531 620,000 - 44.68%


LAND - - - - - 0.00%

TOTAL CAPITAL OUTLAY - 428,531 428,531 620,000 - 44.68%

OTHER NON-OPERATING

TRANSFER TO DEBT SERVICE 44,400 44,400 44,400 - -100.00%

TRANSFER TO CAPITAL FUND 180,000 360,000 360,000 360,000 0.00%

TOTAL DEBT SERVICES 224,400 404,400 404,400 360,000 -10.98%




EXPENDITURES

SOLID WASTE

60


2014-2015 2015 - 2016 2016 - 2017 PERCENT


SALARIES - - - 15,600 - 100.00%

OVERTIME - - - - - 0.00%


INSURANCE & TAXES - - - 1,344 - 100.00%

TOTAL PERSONNEL - - - 16,944 - 100.00%









CONTRACTS






SERVICES & CHARGES









CAPITAL OUTLAY



LAND - - - - - 0.00%


DEPARTMENT TOTALS - - - 16,944 - 100.00%

GOLF COURSE



EXPENDITURES

61

62

Documents

City of Eagle Pass, · PDF fileUnder the modified accrual basis of ... Those revenues susceptible to accrual are property taxes, intergovernmental revenue, ... Accounting Standards