City of Yorktown Budget Fiscal Year 2019 2020 · 2019. 10. 10. · 3 City of Yorktown, Texas Annual Budget October 1, 2019 – September 30, 2020 ADOPTED ~ SEPTEMBER 23rd, 2019 This

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City of Yorktown

Budget

Fiscal Year 2019 – 2020

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City of Yorktown, Texas

Annual Budget October 1, 2019 – September 30, 2020

ADOPTED ~ SEPTEMBER 23rd, 2019

This budget will raise more revenue from property taxes than last year’s budget by

any amount of $1,503, which is a 0.27 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 $2,024.

THE MAYOR & CITY COUNCIL RECORD VOTE

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

FOR: Councilmember Roger Cowan, Councilmember Connie Hall, Councilmember Lorene Migura,

Councilmember Travis Peyton, Councilmember Jim O’Connell.

AGAINST:

PRESENT & NOT VOTING:

ABSENT:

Tax Rate Information Tax Rate Information Adopted FY 18-19 Adopted FY 19-20 Adopted Tax Rate .65195 .63401

Maintenance and Operations Rate

.28972 .26675

Debt Rate .36223 .36726 Effective Tax Rate .65195 .63401

Rollback Rate .65675 .67156

Total debt obligation for the City of Yorktown secured by property taxes: $3,185,000

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Elected Officials Bill B. Baker

Mayor

Travis Peyton Connie Hall

City Councilmember (Mayor Pro-Tem) City Councilmember

James “Jim” O’Connell Lorene Alex Migura

City Councilmember City Councilmember

Roger Cowan

City Councilmember

Administration

City Administrator / City Secretary

John Barth

City Attorney Municipal Court Judge

Cary Bovey Peggy Mayer

Code Enforcement Official Building Inspector

Jack Andy Peroni A.W. Podsim

Utility Superintendent Finance Director

Henry Amador Michele Warwas

Utility Clerk Municipal Court Clerk

Gloria Torres Keli Faucet

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Overview of Funds

General Fund

The General Fund is the City’s largest and primary operating fund. The General

Fund provides for the City’s administration, public safety, the public library,

streets and parks, and the Municipal Court. Primary revenue sources for the

general fund include property tax, sales tax, use taxes, franchise fees, license and

permit fees and fines.

Debt Service Fund

The Debt Service fund provides monies necessary to meet the debt service

obligations of the City. The primary revenue source for debt service is the City’s

Interest & Sinking property tax revenues.

Proprietary / Enterprise Fund

The Water, Sewer, and Sanitation funds operates as an enterprise fund and

provides for the operation of the City’s water and wastewater facilities. Revenues

for the general include water, trash, and sewer usage charges and other fees.

Special Revenue Fund

The Special Revenue and Grants Fund accounts for specific revenue and grants

that are restricted to expenditures for specific purposes. The fund includes

Municipal Court Technology and Municipal Court Security revenues.

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Overview of Funds

Capital Improvement Fund

The Capital Improvement Fund is designed to account and maintain records of

funds used to improve capital structures and projects throughout the City. Capital

projects are related to streets, drainage, sewer and water operations, parks, and

out municipal facilities. The Capital Improvement Fund is accompanied by a Capital

Improvement Plan (CIP), the plan and the fund are intended to.

EDC Fund

The City also collects a .25% sales tax to be reimbursed back to the Yorktown

Economic Development Corporation which is also accounted for in this fund. The

Yorktown Economic Development Corporation is designed to promote, retain,

and attract business to the City of Yorktown to increase the quality of life in the

City.

Tourism Fund

The Tourism fund provides for the promotion of the City’s tourism. Revenue for

the tourism fund is provided by the city’s Hotel/Motel tax.

Street Fund

The Street fund accounts for a portion of sales tax that is collected to be spent

solely in the street fund.

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Budget for Fiscal Year 2018-2019

General Fund……………………………… Pages (22-43)

Debt Service Fund……………………… Pages (45-51)

Tourism Fund……………………………. Page (53-54)

Special Revenue & Grant Fund….. Page (55)

Special Street Fund…………………….. Page (56)

Capital Improvement Fund…………. Page (57-61)

Economic Development Fund…….. Page (62)

Enterprise Fund………………………….. Pages (64-78)

Consolidated………………………………. Pages (79-80)

Personnel……………………………………. Pages (81)

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Government Structure

The legislature and governing body of the City is the City Council, which consists

of a Mayor and five Council Members. The Mayor and Council members are

elected at-large for two year-terms. The City of Yorktown is a Type A General-Law

City.

The City Council meets twice a month to transact the business of the City and its

citizens. All legislation enacted by Council is in the form of Ordinances.

The City Council appoints a City Administrator who shall be the Chief

Administrative Officer of the City and be responsible for the administration of all

affairs of the City. The City Administrator directs and supervises the

administration of all city departments. The City Administrator attends council

meetings however he may not vote.

In addition to the City Administrator, the City Council appoints the City’s

Municipal Court Judge and the City Attorney.

The City Administrator Position:

Milton Ludwick Sept 1980 - Dec 2005

Ronald Weischwill Feb 2005 – Feb 2006

Loretta Thiele Sept 2006 – Oct 2008

Larry Lancaster Nov 2008 – Nov 2009

Marcus Puente Nov 2009 – Nov 2010

Robert Mendez Dec 2010 – Dec 2016

John Barth Feb 2017 - Present

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Organizational Chart

City of Yorktown

Yorktown Voters

City Council / Mayor

Municipal Court Judge

Economic Development Corportation

(EDC)

DeWitt County Sheriff's Office

City Attorney

City Administrator

Municpal Court Clerk

Code Enforcement

Finance Director

Utility Clerk

Superindent of Utilities

Street Laborer

Utility Labrorer

Library Director

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Budget Overview Community Description

The City of Yorktown, Texas was incorporated 1871 as a Texas General Law City

(Type A). Yorktown is located in Southwestern DeWitt County. State Highways 72

and 119 intersect on the Western side of town. Highway 72 leads northeast 16

miles to Cuero, and southwest 25 miles to Kenedy. Highway 119 leads northwest

35 miles to Stockdale and south 25 miles to Goliad.

In the Honor of Captain John York, a famous Indian fighter and Texas

Revolutionary veteran, the town was named Yorktown. For his military services,

York received many acres of land in the Coleto Creek area. Captain York died in

October, 1848 in a battle with Indians who had raided the settlement of

Yorktown. Yorktown is located at 28°59′00″N 97°30′09″ W Coordinates:

28°59′00″N 97°30′09″W (28.983196, -97.502415). As of the 2010 census, the

population was 2,092 and has a total land area of 1.7 square miles.

Purpose

The City’s budget is the most important working policy and planning tool used by

the City Council and staff to provide city services. The budget reflects the goals

and objectives set forth by the City Council.

Yorktown’s FY2020 budget is developed and administered to deliver the services

and programs citizens deem important to them. The small community provides

regular feedback to City Council, which is used during the budget cycle to

determine goals and objectives. The role of city staff is to guide the process by

creating and managing a budget that reflects the Council’s highest priorities.

The FY 2020 budget is designed to ensure the citizens that city services are

provided with the highest quality and efficiency.

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Amendments

This current budget accounts for several changes from the previous FY 2019 budget.

This budget will raise more revenue from property taxes than last year’s budget by any

amount of $1,503, which is a 0.27 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 $2,024.

Other revenues in the general fund are expected to increase, in particular the City’s

sales tax. On May 5th, 2018 the City held a special election to allow voters to approve

Proposition 1 which would increase the general sales tax levy from 1% to 1.5% which

will increase sales tax forecasts by $130,000. The City is expecting general sales tax

trends to slightly increase compared to last year.

Other revenue streams are expected to experience similar receipts compared to what

was budgeted in the prior fiscal year. The City has budged a 93% anticipated property

tax receipt rate.

In efforts to decrease costs and improve efficiency, the City entered into new long-term

contracts to reduce the fixed contractual obligations including electricity and health care

costs for City employees. The City is also adding two-full time positions to both

administration and enterprise funds and is allocating additional funds to provide for the

maintenance and replacement of aging utility infrastructure.

The City has added a Capital Improvement Fund (CIF) into the budget to account for

expected Community Development Block Grants to replace water lines and improve

storm drainage throughout the City. The CIF is accompanied by a Capital Improvement

Plan (CIP).

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Utility Fee Schedule

Size Number of Connections

Minimum Charge (First 2K Gallons)

Charge after Minimum (Per 1k Gallon)

Average Water Usage (Per Month Gallon)

3/4 Inch Water Line

1,038

$20

$18

See Next Page

$2.5

8,000

1 Inch Water Line (Sprinklers)

45

$26

$4

45,000

2 Inch Water Line

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$57

$3

18,000

• Residential Sewer Rates

# Residential Customers 1,038

Sewer Rate $20.01 $19.01

• Commercial Sewer Rates:

# of Commercial Businesses 96

Sewer Rate $35.96

• Sanitation collection fees 27.5%

Note: Red amounts reflect increases in utility fees from 2019 FY to 2020 FY.

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Utility Fee Schedule ~Continued~

Gallons Fee

0-2,000 (Tier 1) $20 Flat

2,001-6000 (Tier 2) $2.5 Per 1k Gallon After

6,001-12,000 (Tier 3) $5 per 1k Gallon After

12,001 + (Tier 4) $7.5 per 1k Gallon After

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Challenges

The City of Yorktown is geographically located within the Eagle Ford Shale

boundary. Starting around 2010, the city experienced increased revenues due to

the increased oil field activity throughout the region. Over the past years the city

has experienced a decline in general revenues due to the decline of the oil field

activity in the region. As a result, the city has had to provide the same quality

services with increasing limited financial resources.

The city also has experienced a decrease from the taxable values of all personal

and real property located within the city limits which limits the amount of

property tax revenues the city can levy. In addition, the city’s interest and sinking

tax rate is higher than the maintenance and operation which further limits the

amount of property tax revenue used to finance everyday operations. Sales tax

revenues are relatively modest for the size of the city. In effort to stabilize

revenues, the Yorktown voters passed a 1.5% general sales tax levy, which now

rounds out an overall 2% sales tax levy for the City of Yorktown within her

jurisdiction.

The City of Yorktown, like many other small municipalities, is managing the aging

of a water and sewer distribution system infrastructure. Many of the water lines

and sewer lines throughout the city have effectively surpassed their service life.

As a result, water lines are more susceptible to rupturing which increases both

the work for city utility workers and the cost of repairing the lines.

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Concluding Thoughts

Following the findings from the FY 2015-2016 audit the city has taken a proactive approach to

stabilize the financial position of the City. As a result, the city has prioritized producing a new

budget that eliminates waste and increases the efficiency of city services. Throughout this

process, the City Council and City staff have conformed to the importance of adopting a

balanced budget. Subsequent fiscal audits exhibited improvements to the City’s financial health

however these improvements are not deemed suitable and acceptable. To meet targeted

budget goals, the city has planned to decrease the costs of fixed expenditures (contractual

obligations), limit comprehensive discretionary spending, and study ways to improve the

collections of city utility services. In addition, the city has implemented internal controls that

reduce the risk of adopting future budget deficits. Given the conditions of the current local

economy, the city does not anticipate any significant changes to the city’s revenue streams for

the upcoming year.

With the right people, whom are trained and motivated to do good work, we can focus on the

being good stewards to the citizens’ tax monies and ensure tax dollars are maximized and spent

on the right things. This includes implementing process improvements, investing in new

technology, collaborating with surrounding entities and agencies to reduce redundancy, and

fostering an environment that is focused on enhancing transparency with the public.

Moving forward, the city does not expect the financial situation of the city to improve

immediately but understands the process is gradual and will require further improvements. The

city is optimistic in ensuring that the citizens of Yorktown are provided with high quality city

services at low costs.

John A Barth

City Administrator

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Taxable Values

Year Net Taxable Value

2014 $72,976,360

2015 $83,374,560

2016 $91,454,990

2017 $89,590,090

2018 $85,499,290

2019 $88,014,930

Historical Net Taxable Values

$-

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

$80,000,000

$90,000,000

$100,000,000

2012 2013 2014 2015 2016 2017 2018 2019 2020

NTV

Tax Year

Net Taxable Values

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Tax Rate

Description of Tax Rate

Tax Rate per $100 This Year’s Tax Levy

Tax Levy Increase

Last Year’s Tax Rate (2018-2019)

$0.65195 $574,364 $17,308

Effective Tax Rate $0.63401 $558,559 $1,503

Notice & Hearing Limit *****

$0.63401 $558,559 $1,503

Rollback Tax Rate $0.67156 $591,641 $34,585

Proposed Tax Rate $0.63401 $558,559 $0

Historical Adopted M&O Debt Effective Effective M&O Rollback

Tax Year 2019

0.63401 0.26675 0.36726 0.63401 0.26675 0.67156

Tax Year 2018

0.65195 0.28972 0.36223 0.65195 0.28972 0.65675

Tax Year 2017

0.60676 0.25248 0.35428 0.58253 0.23378 0.60676

Tax Year 2016

0.56931 0.22847 0.34084 0.56931 0.29001 0.65405

Tax Year 2015

0.61263 0.31207 0.30056 0.61263 0.31890 0.64497

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Budget Administration Fiscal Year The Fiscal, budget and accounting year, for the City begins on October 1st and

ends September 30th of every year.

Proposed Budget The City Administrator submits a proposed budget for the upcoming year to the

City Council. The City Administrator coordinates with department heads to

determine needs and requests.

Public Hearing Council is required to hold a public hearing on the budget (Local Government

Code, Title 4, Subtitle A, Chapter 102). The community and taxpayers are provided

with the opportunity to voice their opinions or concerns regarding the upcoming

budget.

Adoption After the public hearing, City Council may adopt the budget. Adoption requires a

vote of a majority of the Council.

Tax Rate Following the adoption of the budget, City Council must adopt a property tax rate

following the guidelines of Truth-in-Taxation as specified in the Texas Tax Code.

Basis of Budgeting and Accounting The city utilizes modified accrual accounting principles for budgeting. The

principle of accounting for all funds, excluding the city’s proprietary funds, is also

modified accrual.

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Annual Audit Every year the city hires an independent auditor to review the city’s internal

controls and to determine if the budget has been implemented and administered

legally. The audit also produces several financial documents that assist in

analyzing the city’s financial performance.

Budget Policies Budget The City shall create a balanced budget which matches revenues and

expenditures to goals, objectives, and performance standards. A balanced budget

requires that revenues match expenditures.

Accounting, Auditing, and Financial Report The City shall comply with prevailing local, state and federal regulations. Its

accounting practices and financial reporting shall conform to generally accepted

accounting principles as promulgated by the Governmental Accounting

Standards Board (“GASB”), the American Institute of Certified Public Accountants

(“AICPA”), and the Government Finance Officers Association (“GFOA”). The City

Council shall select an independent firm of certified public accountants to

perform an annual audit of all operations.

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Definitions

• Non-spendable fund balance – includes amounts that are not in a

spendable form or are required to be maintained intact.

• Restricted fund balance – amounts constrained to specific purposes by

their providers through constitutional provisions or by enabling legislation.

• Committed fund balance – includes amounts that can be used only for the

specific purposes determined by a formal action of the government’s

highest level of decision-making authority. Commitments may be changed

or lifted only by the government taking the same formal action that

imposed the constraint originally.

• Assigned fund balance – amounts a government intends to use for a

specific purpose; intent can be expressed by the governing body or by an

official or body to which the governing body delegates the authority

• Unassigned fund balance – amounts that are available for any purpose;

these amounts are reported only in the General Fund.

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General Fund Revenues Overview

Revenue sources for the General Fund include: property taxes, sales taxes,

franchise fees, and permits.

Every year the City levies two property tax rates: maintenance & operation

(M&O) and interest and sinking (I&S). The I&S rate is calculated by determining

the cost for the principle and interest payments on long term debt for the city’s

upcoming fiscal year. The I&S revenue is accounted for within the city’s debt

service fund. The city’s M&O rate is accounted for in the General Fund.

Revenues are forecasted conservatively by utilizing linear regression, historical

data, and basic trend analysis.

What are the major funding sources for the General Fund?

Property Tax (M&O), $220,692 ,

29%

General Sales Tax, $440,000 , 57%

Franchise Fees, $72,354 , 9%

Municipal Court, $35,000 , 5%

GENERAL FUND REVENUES

Property Tax (M&O)

General Sales Tax

Franchise Fees

Municipal Court

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Historical Property Tax (M&O) Collected vs Levy

Tax Year NTV Receipt Levy % Collected

2014 $ 72,976,360 $ 282,976 $ 255,541 111%

2015 $ 83,374,560 $ 264,109 $ 260,187 102%

2016 $ 91,454,990 $ 184,524 $ 208,947 88%

2017 $ 89,590,090 $ 211,849 $ 226,197 94%

2018 $ 85,499,290 $ 252,898 $ 247,709 102%

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Sales Tax Revenue Overview

The City has historically levied a total 1.5% sales tax levy within the City’s jurisdiction. This is

comprised of a 1% general levy, a .25% Economic Development levy, and a .25% Street

Maintenance levy. Both the Economic Development and Street Maintenance levy are

committed fund balance revenues. On May 5th, 2018 the City held a special election for voter

authorization to increase local sales and use tax within the City which would increase the City’s

general levy from 1% to 1.5%. Proposition 1 passed via voter approval 114 to 75. Effective

October of 2018 the City began to levy a total 2% total sales tax levy which increased the

general sales tax levy forecasts by $130,000 in revenue from the previous fiscal.

Total Sales Tax Revenue Historical

2015 2016 2017 2018 2019

January $39,679 $22,972 $42,743 $38,046 $32,884

February $46,485 $32,393 $28,281 $39,713 $59,322

March $29,100 $24,727 $26,610 $40,278 $51,534

April $23,514 $23,279 $35,045 $51,297 $48,435

May $34,927 $38,907 $31,715 $24,012 $67,150

June $36,316 $34,902 $26,901 $36,749 -

July $29,694 $20,808 $34,239 $35,138 -

August $27,031 $34,783 $34,923 $34,265 -

September $25,809 $22,312 $24,444 $37,676 -

October $22,637 $31,754 $40,589 $33,787 -

November $25,310 $29,212 $28,825 $35,545 -

December $24,959 $20,026 $33,413 $63,513 -

TOTAL $365,461 $336,075 $387,728 $470,019 $259,325

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General Sales Tax Revenue Historical

Month 2017 FY 2018 FY 2019 FY

Oct $ 21,167 $ 27,056 $ 22,522

Nov $ 19,473 $ 19,214 $ 23,694

Dec $ 13,349 $ 22,272 $ 42,337

Jan $ 28,492 $ 25,364 $ 21,893

Feb $ 18,852 $ 26,475 $ 39,544

March $ 17,738 $ 26,852 $ 34,352

April $ 23,361 $ 34,198 $ 32,286

May $ 21,141 $ 16,005 $ 44,762

June $ 17,932 $ 24,497 $ 44,546

July $ 22,823 $ 23,423 $ 44,546

August $ 23,279 $ 22,841 $ -

September $ 16,294 $ 25,114 $ -

TOTAL $ 243,901 $293,311 $ 350,482

$0

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

$40,000

$45,000

$50,000

Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep

$

Month

General Sales Tax FY Comparison

2017 FY 2018 FY 2019 FY

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$-

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$

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Sales Tax Actual

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General Sales Tax Revenue Forecast

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$60,0001

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$

Month

Sales Tax Forecast

Values Forecast Lower Confidence Bound Upper Confidence Linear (Forecast)

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[Page Left Intentionally Blank]

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General Fund

The General Fund is the city’s primary operating fund. The General Fund finances

the city’s administration, public safety, the public library, streets, parks, and the

Municipal Court.

The General Fund is organized into the following funds.

Fund Department

Fund 01 - 10 Administration

Fund 01 - 20 Streets and Parks

Fund 01 - 30 Fire Department

Fund 01 – 40 Police Department

Fund 01 – 50 Cemetery

Fund 01 – 60 Library

Fund 01 – 45 Municipal Court

Fund 71 Capital Improvement Fund

Fund 16-17 Special Revenue Fund

Fund 01 - 4130 Economic Development Fund (EDC)

Fund 20-4120 Street Fund

Fund 01-4130 Tourism Fund (HOT)

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Organization of Funds – Fund Structure

All Funds

Governmental Funds

General Fund

Debt Service Fund

Tourism Fund

Economic Development

Fund (EDC)

Capital Improvement

Fund

Special Revenue Fund

Street Fund

Enterprise Fund

Water

Sewer

Sanitation

32


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General Fund Revenues

General Fund Revenues

Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Adopted 2019-2020

Property Tax Revenue (M&O) $ 222,938 $ 239,043.53 $ 241,390 $ 220,692

Sales Tax Revenue $ 380,000 $ 261,393.65 $ 395,879 $ 440,000

Mixed Beverage $ - $ 31,811.35 $ 36,011 $ 8,000

Franchise Fees $ 65,000 $ 48,221.39 $ 65,000 $ 72,354

Transfers $ 328,494 $ 60,000 $ 188,760 $ 250,440

R.V. Park Rental $ 2,000 $ 1,090.00 $ 4,100 $ 1,000

Pavilion $ 100 $ 200.00 $ 150 $ 100

Rural Fire Calls $ 6,000 $ 6,000.00 $ 9,000 $ 8,500

Permits $ 18,000 $ 6,496.69 $ 18,000 $ 18,000 Cemetery Lots $ 200 $ 300.00 $ 300 $ 200 Library Rental $ 300 $ 225.00 $ 325 $ 500 Donations and Memorials $ - $ 1,000.00 $ 1,000 $ 500 Book Fines $ 400 $ 663.20 $ 750 $ 500 Copies & Faxes $ 400 $ 364.50 $ 450 $ 800 Indigent Defense Fee $ 250 $ 395.64 $ 450 $ 250 Municipal Court Fines $ 24,500 $ 14,472.90 $ 35,000 $ 20,000 Municipal Court Other $ 28,920 $ 13,421.00 $ 16,606 $ 19,550 Administrative Fee $ 300 $ 550.21 $ 780 $ 550 Miscellaneous $ 4,000 $ 684.96 $ 18,245 $ 4,000

Fire Department Billing Collection $ 2,000 $ - $ - $ 2,000

Total General Fund Revenue $ 1,083,802 $ 686,334 $ 1,032,196 $ 1,067,936

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Where is the money spent in the General Fund?

$335,200 $328,858

$51,823

$252,950

$52,975 $47,430

$-

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

Adminitration Streets & Parks Fire Law Enforcement Library Municipal Court

$

Department

General Fund Expenditures

35


36


Administration

Administration

Salaries $ 113,808.00 $ 83,580.67 $ 125,371 $ 154,000

Salaries Mayor/Council $ - $ - $ - $ -

Salaries Electrical / Building Inspector $ 7,800 $ 5,200.00 $ 7,800 $ -

Longevity Pay $ 1,050 $ 1,092.00 $ 1,092 $ 1,100

Social Security/Medicare Taxes $ 8,000 $ 6,875.28 $ 10,313 $ 12,500

SUTA $ 850 $ 649.07 $ 720 $ 1,200

Health, Dental, Life Insurance $ 13,920 $ 9,136.00 $ 13,704 $ 18,300

Worker's Comp $ 4,500 $ 3,973.95 $ 5,960 $ 6,400

Retirement Expense $ 1,600 $ 1,092.48 $ 1,640 $ 2,100

Travel & Training $ 2,000 $ 249.00 $ 500 $ 2,000

Memberships & Subscriptions $ 500 $ 2,147.00 $ 2,209 $ 5,000

Legal Fees $ 22,500 $ 19,528.88 $ 29,200 $ 31,000

Audit & Accounting fees $ 12,000 $ 12,000.00 $ 10,000 $ 20,000

Health Dept. Contribution $ 20,000 $ 17,722.00 $ 17,722 $ -

Election Expense $ 7,800 $ 6,992.12 $ 6,992.12 $ 7,800

Pest Control $ 450 $ 195.00 $ 300 $ 400

Computer Support $ 27,000 $ 21,186.00 $ 25,680 $ 14,000

Tax Appraisal District Fees $ 8,000 $ 3,686.70 $ 7,680 $ 8,000

Tax Office Fees $ 1,700 $ 1,523 $ 1,523 $ 2,000

37

Printing & Office Supplies $ 15,000 $ 7,550.51 $ 11,325 $ 12,000

Postage,Frieght& Delivery $ 1,000 $ 701.06 $ 1,050 $ 1,200

Advertising $ 1,600 $ 1,831.55 $ 1,500 $ 2,500

Telephone $ 5,500 $ 6,189.34 $ 9,276 $ 9,500

Elecricity $ 7,200 $ 8,046.53 $ 12,069 $ 13,050

Fuel, Oil, & Gas $ 300 $ 304.82 $ 450 $ 500

Food & Ice $ - $ 186.00 $ 186 $ 200

Supplies $ 1,000 $ 1,823.85 $ 2,100 $ 2,500

Repair & Maintenance $ 1,000 $ 934.59 $ 1,500 $ 2,000

Insurance $ 800 $ 572.30 $ 850 $ 1,000

Website $ 300 $ - $ - $ 300

Equipment $ - $ - $ - $ -

Refunds- Pavilion $ - $ 50.00 $ 50 $ 150

Inspector Fees $ 5,600 $ 2,730.30 $ 4,100 $ 4,500

Miscellaneous $ - $ 550.00 $ - $ -

Total Expenses $ 292,778 $ 228,300 $ 312,862 $ 335,200

38


Streets & Parks

Street and Parks Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020

Salaries $ 161,672 $ 90,092.68 $ 135,139 $ 139,193 Longevity Pay $ 3,200 $ 3,004.00 $ 3,004 $ 3,200 Social Security/Medicare Taxes $ 11,000 $ 7,121.89 $ 10,682 $ 11,000 SUTA $ 1,200 $ 648.00 $ 972 $ 1,200 Health, Dental, Life Insurance $ 36,000 $ 18,272.00 $ 27,408 $ 29,280 Workers Comp $ 9,000 $ 7,947.90 $ 11,922 $ 9,000 Retirement Expense $ 3,200 $ 1,423.40 $ 2,135 $ 3,200 Uniforms $ 4,000 $ 2,121.25 $ 3,200 $ 4,000 Travel & Training $ 800 $ - $ - $ 800 Pest Control $ 500 $ 765.00 $ 1,200 $ 500 Engineering Fees $ - $ - $ - $ -

Animal Control $ 200 $ - $ - $ 200 Printing & Office Supplies $ 100 $ 373.77 $ 560 $ 100 Telephone $ 425 $ 552.11 $ 828 $ 425 Electricity $ 70,000 $ 31,989.48 $ 48,000 $ 50,000 Elec. - Baseball Field $ 6,200 $ 3,771.84 $ 5,700 $ 4,000 Elec. - RV Park $ 2,200 $ 1,226.91 $ 1,840 $ 2,200 Memorial $ 460 $ 443.14 $ 670 $ 460 Fuel & Oil & Gas $ 10,000 $ 5,137.25 $ 7,705 $ 8,000 Supplies $ 8,000 $ 9,327.48 $ - $ 8,000 Supplies - Parks $ 200 $ - $ - $ 200 Repair and Maintenance - Parks $ 10,000 $ 10,577.46 $ 11,000 $ 10,000 Repair and Maintenance - Streets $ 37,800 $ 13,351.56 $ 17,550 $ 37,800 Insurance $ 3,800 $ 2,718.41 $ 4,080 $ 3,800 Total Expenses $ 379,957 $ 210,866 $ 293,595 $ 326,558

39

General Fund Expenses

Fire

Fire Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020

Physicals $ - $ 135.00 $ 135.00 $ 200

Workers Comp $ 1,000 $ 883.11 $ 1,324 $ 1,000

Retirement Expense $ 15,200 $ 5,854.32 $ 13,198 $ 14,688

Travel & Training $ - $ - $ - $ -

Memberships & Subscriptions $ 165 $ - $ - $ 165

Audit & Accounting Fees $ - $ 600.00 $ 600 $ -

Fire Chief $ 1,200 $ 800.00 $ 1,200 $ 1,200

Pest Control $ 300 $ 130.00 $ 195 $ 300

Computer Support $ - $ - $ - $ -

Fuel & Oil & Gas $ 1,200 $ 741.66 $ 1,112 $ 1,200

Supplies $ 2,000 $ 167.43 $ 250 $ 2,000

Repair and Maintenance $ - $ 959.20 $ 1,500 $ 2,000

Pump/Air Tank Maintenance $ - $ - $ - $ -

Insurance $ 950 $ 679.60 $ 1,100 $ 950

Equipment $ - $ - $ - $ -

Vehicle Purchase $ - $ - $ - $ -

Vehicle Note $ 28,120 $ 28,120.87 $ 28,120.87 $ 28,120

Total Expenses $ 50,135 $ 38,936 $ 48,735 $ 51,823

40

General Fund Expenses

Law Enforcement Services Contract

Police Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020

Salaries $ 204,000 $ 136,000.00 $ 204,000 $ 204,000 Uniforms $ 3,500 $ 2,333.33 $ 35,000 $ 3,500 Travel & Training $ 1,200 $ 800.00 $ 1,200 $ 1,200 Board Prisoners $ 2,000 $ 1,855.00 $ 2,000 $ 2,000 Printing & Office Supplies $ 500 $ 333.33 $ 500 $ 500 Fuel & Oil & Gas $ 26,000 $ 17,333.33 $ 26,000 $ 26,000 Code Enforcement Supplies $ 2,000 $ - $ - $ 2,000 Repair and Maintenance $ 3,000 $ 2,000.00 $ 3,000 $ 3,000 Insurance $ 3,000 $ 2,000.00 $ 3,000 $ 3,000 Equipment $ 7,000 $ 4,666.67 $ 7,000 $ 7,000 Physicals $ 750 $ 500.00 $ 750 $ 750 Telephone $ - $ 1,064.18 $ - $ - Total Expenses $ 252,950 $ 167,822 $ 282,450 $ 252,950

41


Library

Library Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020

Salaries $ 19,000 $ 13,169.73 $ 19,755 $ 21,000 Longevity Pay $ - $ - $ - $ - Social Security/Medicare Taxes $ 2,600 $ 1,007.51 $ 1,600 $ 2,000 SUTA $ 400 $ 237.06 $ 400 $ 600 Health, Dental, Life Insurance $ - $ - $ - $ - Workers Comp $ 200 $ 176.61 $ 265 $ 300 Travel & Training $ 300 $ - $ - $ 300 Membership & Subscriptions $ 500 $ 114.00 $ 170 $ 1,500 Pest Control $ 400 $ 195.00 $ 300 $ 425 Printing & Office Supplies $ 2,000 $ 1,403.29 $ 2,105 $ 2,000 Postage, Freight, & Delivery $ 100 $ 94.00 $ 141 $ 100 Advertising $ 200 $ - $ - $ 200 Telephone $ 2,000 $ 1,176.85 $ 1,765 $ 2,000

Electricity $ 6,750 $ 4,567.52 $ 6,850 $ 6,750 Supplies $ 1,500 $ 388.29 $ 600 $ 1,500 Repair and Maintenance $ 3,000 $ 1,008.59 $ 1,500 $ 3,500 Technology Support $ 2,500 $ 1,966.84 $ 3,000 $ 3,000 Insurance $ 1,800 $ 1,287.67 $ 2,000 $ 1,800 Library Books $ 5,000 $ 1,355.95 $ 2,000 $ 5,000 Equipment $ 1,000 $ - $ - $ 1,000 Total Expenses $ 49,250 $ 28,149 $ 42,451 $ 52,975

42


Municipal Court

Court Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020

Salaries $ 18,800 $ 11,917.20 $ 17,875 $ 18,000

Longevity Pay $ - $ - $ - $ - Social Security/Medicare Taxes $ 1,200 $ 911.68 $ 1,400 $ 2,100 SUTA $ 350 $ 190.02 $ 285 $ 350 Health, Dental, Life Insurance $ - $ - $ - $ 3,660 Travel & Training $ 1,500 $ 1,359.70 $ 1,359.70 $ 1,500 Memberships & Subscriptions $ - $ 75.00 $ 75 $ - Legal Fees $ 10,000 $ 7,980.87 $ 11,200 $ 10,000 Audit & Accounting Fees $ - $ - $ - $ - Bond & Notary Renewals $ 200 $ - $ - $ 200 State Court Cost $ 6,800 $ 4,947.91 $ 7,420 $ 6,800 Printing & Office Supplies $ 500 $ 43.97 $ 70 $ 500 Postage, Freight & Delivery $ 300 $ 205.00 $ 310 $ 300 Supplies $ 500 $ - $ - $ 500 Repair and Maintenance $ 500 $ - $ - $ 500

Software Maintenance $ 2,120 $ 2,240.00 $ 2,240 $ 2,120

Refunds $ 700 $ 100.00 $ 150 $ 700 Juror Fee $ 200 $ - $ - $ 200 Equipment $ - $ - $ - $ - Total Expenses $ 43,670 $ 29,971.35 $ 42,385 $ 47,430

43

General Fund

Total

GENERAL FUND

REVENUES $ 1,083,802 $ 686,334 $ 1,032,196 $ 1,067,936

EXPENDITURE

ADMINISTRATION $ 292,778 $ 228,300 $ 312,862 $ 335,200 STREETS AND PARKS $ 379,957 $ 210,866 $ 293,595 $ 326,558 FIRE $ 50,135 $ 38,936 $ 48,735 $ 51,823 POLICE $ 252,950 $ 167,822 $ 282,450 $ 252,950 CEMETARY $ 1,000 $ - $ - $ 1,000

LIBRARY $ 49,250 $ 28,149 $ 42,451 $ 52,975

COURT $ 43,670 $ 29,971 $ 42,385 $ 47,430

TOTAL EXPENDITURES $ 1,069,740 $ 704,044 $ 1,022,478 $ 1,067,936

REVENUE OVER (UNDER) EXP $ 14,062 $ (17,710) $ 9,719 $ (0)

NET FUND BALANCE $ 14,062 $ (17,710) $ 9,719 $ 52,331

44


45

Debt Service Fund

The Debt Service Fund collects and disburses payments to meet the City’s

obligations for principal and interest payment on outstanding long-term debt. The

City of Yorktown is currently in a favorable debt position with no General Debt

Service Fund obligations beyond FY 2032. The debt payments are financed

through property tax revenues.

The city currently has an outstanding principle of $3,335,000 and $739,348.50 in

interest for a combined $4,074,349 in total debt owed.

1. The Series 2013 Certificates of Obligation for $2,500,000 were issues to

finance capital improvements to the City’s streets. This issue will retire in

September 30th, 2032.

2. The Series 2019 General Obligation Refunding Bond was issued in 2019 to

combine both the Series 2008 Certificates of Obligation and Series 2014

Limited Tax Notes. The original principle issues of $1,825,000 was issued to

finance capital Wastewater and Water projects including a new wastewater

clarifier and upgrades to the water tower and water storage facilities. To

finance the creation of a new water well in the City Park the City utilized a

Limited Tax Note. The issue is set to retire in September 20th, 2034.

46

Yorktown, Texas

$1,275,000.00 General Obligation Refunding Bonds, Series 2019

REFUNDS 2008 CO & 2014 TAX NOTE ONLY

\

Total Issue Sources And Uses

Dated 07/09/2019 | Delivered 07/09/2019

Issue

REF 08 REF 14 Summary

Sources Of Funds

Par Amount of Bonds $610,000.00 $665,000.00 $1,275,000.00

Total Sources $610,000.00 $665,000.00 $1,275,000.00

Uses Of Funds

Costs of Issuance 16,745.10 18,254.90 35,000.00 Deposit to Current Refunding Fund 591,252.00 647,668.15 1,238,920.15 Rounding Amount 2,002.90 (923.05) 1,079.85

Total Uses $610,000.00 $665,000.00 $1,275,000.00

REF 08 & 14 final | Issue Summary | 6/ 6/2019 | 1:13 PM

Specialized Public Finance Inc. Austin, Texas

Page 1

47

Yorktown, Texas



Debt Service Schedule

Part 1 of 2

Date

Principal

Coupon

Interest

Total P+I

Fiscal Total

07/09/2019 - - - - - 02/15/2020 - - 30,600.00 30,600.00 - 08/15/2020 85,000.00 4.000% 25,500.00 110,500.00 - 09/30/2020 - - - - 141,100.00 02/15/2021 - - 23,800.00 23,800.00 - 08/15/2021 95,000.00 4.000% 23,800.00 118,800.00 - 09/30/2021 - - - - 142,600.00 02/15/2022 - - 21,900.00 21,900.00 - 08/15/2022 100,000.00 4.000% 21,900.00 121,900.00 - 09/30/2022 - - - - 143,800.00 02/15/2023 - - 19,900.00 19,900.00 - 08/15/2023 105,000.00 4.000% 19,900.00 124,900.00 - 09/30/2023 - - - - 144,800.00 02/15/2024 - - 17,800.00 17,800.00 - 08/15/2024 110,000.00 4.000% 17,800.00 127,800.00 - 09/30/2024 - - - - 145,600.00 02/15/2025 - - 15,600.00 15,600.00 - 08/15/2025 110,000.00 4.000% 15,600.00 125,600.00 - 09/30/2025 - - - - 141,200.00 02/15/2026 - - 13,400.00 13,400.00 - 08/15/2026 110,000.00 4.000% 13,400.00 123,400.00 - 09/30/2026 - - - - 136,800.00 02/15/2027 - - 11,200.00 11,200.00 - 08/15/2027 120,000.00 4.000% 11,200.00 131,200.00 - 09/30/2027 - - - - 142,400.00 02/15/2028 - - 8,800.00 8,800.00 - 08/15/2028 125,000.00 4.000% 8,800.00 133,800.00 - 09/30/2028 - - - - 142,600.00 02/15/2029 - - 6,300.00 6,300.00 - 08/15/2029 45,000.00 4.000% 6,300.00 51,300.00 - 09/30/2029 - - - - 57,600.00 02/15/2030 - - 5,400.00 5,400.00 - 08/15/2030 50,000.00 4.000% 5,400.00 55,400.00 - 09/30/2030 - - - - 60,800.00 02/15/2031 - - 4,400.00 4,400.00 - 08/15/2031 50,000.00 4.000% 4,400.00 54,400.00 - 09/30/2031 - - - - 58,800.00 02/15/2032 - - 3,400.00 3,400.00 - 08/15/2032 55,000.00 4.000% 3,400.00 58,400.00 - 09/30/2032 - - - - 61,800.00



Page 2

48

Yorktown, Texas



Debt Service Schedule

Part 2 of 2

Date

Principal

Coupon

Interest

Total P+I

Fiscal Total

02/15/2033 - - 2,300.00 2,300.00 - 08/15/2033 55,000.00 4.000% 2,300.00 57,300.00 - 09/30/2033 - - - - 59,600.00 02/15/2034 - - 1,200.00 1,200.00 - 08/15/2034 60,000.00 4.000% 1,200.00 61,200.00 - 09/30/2034 - - - - 62,400.00

Total $1,275,000.00 - $366,900.00 $1,641,900.00 -

Yield Statistics

Bond Year Dollars

$9,172.50 Average Life 7.194 Years Average Coupon 4.0000000%

Net Interest Cost (NIC)

4.0000000% True Interest Cost (TIC) 3.9992190% Bond Yield for Arbitrage Purposes 3.9992190% All Inclusive Cost (AIC) 4.4685513%

IRS Form 8038

Net Interest Cost 4.0000000% Weighted Average Maturity 7.194 Years



Page 3

49

50

51

Debt Service Fund

Debt Service Fund Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Proposed 2019-2020

Revenues

Property Tax Revenues (I&S) $ 279,407 $ 295,979.45 $ 300,000 $ 300,908

Street Fund Transfer $ 31,045.20 $ - $ -

Total (I&S) Revenue $ 310,452 $ 295,979.45 $ 300,000 $ -

Expenditures

GO Refunding 2019 $ - $ - $ - $ 141,100

CO Series 2013 $ 181,217.50 $ 33,108.75 $ 181,217.50 $ 182,457

CO Series 2008 $ 79,342.50 $ 65,277.50 $ 79,342.50 $ -

Limited Tax Note 2014 $ 49,892.00 $ 49,892.00 $ 49,892.00 $ -

Total Debt Service $ 310,452 $ 148,278.25 $ 310,452.00 $ 323,557

Revenue Over (Under) Exp $ - $ 147,701.20 $ (10,452.00) $ (22,648.99)

Fund Balance $ 6,284.99 $ 154,680.16 $ 16,324.23 $ 6,449

Bond YTD Outstanding Totals Principle Interest Total

CO Series 2013 $ 1,910,000 $ 464,994 $ 2,374,994

GO Refunding 2019 $ 1,275,000 $ 366,900 $ 1,641,900

Totals $ 3,185,000 $ 831,894 $ 4,016,894

52


53

Tourism Fund

The Tourism fund accounts for the occupancy tax revenue collected from hotels

and motels to provide for the promotion of the City’s tourism industry.

The distribution of hotel and motel tax revenue is detailed by the Texas Tax Code

Chapter 351.101. Revenue from the municipal hotel occupancy tax may be used

only to promote tourism and the convention and hotel industry.

The tax is levied upon the cost of occupancy of any sleeping room furnished by

any hotel where such cost of occupancy is at the rate of two dollars ($2.00) or

more per day, and such tax is set at four percent (4%) of the consideration paid by

the occupant of such room to such hotel; the city secretary authorized to enter

into a contract with the Chamber of Commerce of the city wherein the tax

revenue received from the hereinabove described tax shall be delivered to the

Chamber of Commerce of the city for services rendered to the city for promotion

of tourism and advertising by the Chamber of Commerce of the city. The city shall

retain out of the four percent (4%) motel and hotel tax collected in the city

limits ten percent (10%) of the fund so collected as a fee for supervising and

enforcing the terms of this article.

54

Tourism Fund Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Proposed 2019-2020

Revenues

Hotel/Motel Tax $ 61,150 $ 34,099.84 $ 50,000 $ 61,150.00

Expenses

Remittance to Chamber $ 58,704 $ 32,735.85 $ 48,000 $ 58,704.00

Remittance to Historical Society $ 2,446 $ 1,363.99 $ 2,000 $ 2,446.00

Total Expense $ 61,150 $ 34,099.84 $ 50,000 $ 61,150.00

Fund Balance $ - $ - $ - $ -

55

Special Revenue & Grant Fund

The special revenue and grant fund accounts for Specific Revenues that are legally restricted to expenditures for

specific purposes. Due to the elimination of the Yorktown Police Department the City does not anticipate any

future police related grants. The Fund also included restricted revenues for Municipal Court Technology and

Municipal Court Security funds. The City also collects a .25% sales tax to be reimbursed back to the Yorktown

Economic Development Corporation which is also accounted for in this fund.

Special Revenue & Grant Fund Budget 2018-2019 Actual 5/31/2018 Estimated 9/30/2018 Adopted 2018-2019

Revenue

Municipal Court Tech $ 1,200 $ 802 $ 1,200 $ 1,200

Municipal Court Security $ 1,000 $ 615 $ 1,000 $ 1,000

Total Revenue $ 2,200 $ 1,417 $ 2,200 $ 2,200

Expenses

Municipal Court Tech $ - $ - $ - $ 1,200.00

Municipal Court Security $ - $ - $ - $ 1,000.00

Total Expenses $ - $ - $ - $ 2,200

Fund Balance $ 2,200 $ 1,417 $ 4,200 $ 4,200

56

Special Street Fund

The street fund accounts for specific sales tax revenue that is restricted to street repair projects. Currently, the City of Yorktown

collects 1.5% of the local sales tax within the city limits. Out of the 1.5%, 1% is a regular general levy, .25% is for the street fund, and

another .25% is for the Economic Development Corporation. The Street Sales Tax is to be held for re-election by voters every 4 years.

The current street sales tax is scheduled to expire on September of 2019.

Street Sales Fund Budget 2017-2018 Actual 5/31/2018 Estimated 9/30/2018 Adopted 2018-2019

Revenue

Street Sales Tax $ 50,000 $ 51,908 $ 80,000 $ -

Total Revenue $ 50,000 $ 51,908 $ 80,000 $ -

Expenses

Streets $ - $ - $ -

Transfer to Debt Service $ - $ - $ - $ -

Total Expenses $ 31,132 $ - $ - $ -

Fund Balance $ 2,304 $ 51,908 $ 80,000 $ 80,000

57

Capital Improvement Fund

The Capital Improvement Fund is designed to account and maintain records of funds used to improve capital

structures and projects throughout the City. Capital projects are related to streets, drainage, sewer and water

operations, parks, and other municipal facilities. The Capital Improvement Fund is accompanied by a Capital

Improvement Plan (CIP), the plan and the fund are intended to.

• Provide a clear general summary of capital projects and improvements.

• Identify long-term goals or needed replacements and improvement to capital infrastructure and buildings

throughout the City.

• Identify and provide expenditures and revenues to be undertaken to finance capital improvements.

• Provide cost estimates and time schedules for the capital improvements and projects.

• Provide an estimated cost or expenditures for maintenance and operating requirements for the projects or

improvements.

• Details of the overall impact of the community and City in relationship to the capital improvements and

projects.

• Methodology to measure performance and outcomes of the capital projects via a capital plan.

58

Capital Improvement Fund Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Proposed 2019-2020

Revenues

Operating Transfers $ - $ - $ - $ 72,818

CDBG 19-20 Grant $ - $ - $ - $ 275,000

CDBG DR Harvey Grant $ - $ - $ - $ 793,105

Total CIP Revenue $ - $ - $ - $ 1,140,923

Expenditures

CDBG Grant Administration Fees $ - $ - $ - $ 93,698

CDBG Engineering Fees $ - $ - $ - $ 138,648

CDBG Contractor East Waterline Project $ - $ - $ - $ 228,775

CDBG Contractor Harvey Project $ - $ - $ - $ 634,484

Pump House Restoration Note $ - $ 45,317.76

Total CIP Expenditures $ - $ - $ - $ 1,140,923

Revenue Over (Under) Expenditures $ - $ - $ - $ -

Fund Balance $ - $ - $ - $ -

59

Current Capital Improvements Projects

2019-2020 General Community Development Block Grant (19-20 CDBG)

Beginning the 2019 Calendar Year City Council procured Grant Works Inc and John D Mercer and Associates for the 19-20

CDBG Funding Cycle for Water Line Improvements. The estimated amount of funding requested is a total of $302,500

which includes $275,000 requests from TxCDBG and a $27,500 matching from the City’s Enterprise Fund.

The Southeast area of Yorktown, a predominately lower-income neighborhood, is deficient in municipal water service.

Water service to the neighborhood is provided by a, primarily smaller, 2-inch iron lines that were installed over 40 years

ago. Decades of chemical and mineral deposits have clogged the lines and greatly restrict water flow to the houses. The

water lines have become brittle with age and rust and line breaks are a frequent occurrence. Water service is disrupted so

as repairs can be made. Residents report problems with operating washing machines or taking a shower, especially during

periods of peak usage. Further, the fire hydrants serving the area offer only limited firefighting capacity.

The only cost-effective approach to address the water system deficiencies in the Southeast area is to replace the water

lines with adequately sized PVC lines and reconnect the houses to the new lines. The City of Yorktown will install larger-

capacity water lines in the Southeast area of the City as identified in the Project Location Map. Construction shall consist

of the installation of approximately five thousand one hundred twenty linear feet (5,120 LF) of six-inch (6") PVC water

lines, six (6) fire hydrants, service re-connections and associated valves, fittings and other appurtenances. The attached

project location map and Project Summary provides the specific project location.

60

2019-2020 General Community Development Block Grant (19-20 CDBG)

61

Current Capital Improvement Projects

Pumphouse Restoration Responsible Dept/Division: Water

Project Manager:

Mercer Controls / Mercer Construction Funding Sources: Amount

Enterprise / Water Fund $115,634

-

Project Description:

Replace two Water distribution pumps and motors inside the Pump House. Both pumps were installed in the 1980s and have surpassed their service lives. Provide backup pump for the

Pumphouse in the event of both pumps/motors failing. Replace the Chlorine injector line that runs from the Pumphouse to the City’s Ground Storage which chlorinates drinking water

before distribution. Replace concrete foundation inside the pumphouse.

Financial Plan: Prior 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Future Total

- 25,000 $45,317- $45,317- - - - - $115,634 Operating Budget Impact if completed: 2019-20 2020-21 2021-22 2022-23 2023-24

No Impact - - - - -

Operating Budget Impact if NOT completed: 2019-20 2020-21 2021-22 2022-23 2023-24

Rehabilitation/Repairs/Maintenance $0 - - - -

Performance Measures:

Replacing these motors and distribution pipes will allow for reliable and consistent water pressure for the City’s residents. Upgrades to the Pumphouse will also reduce costs of future of

repair and maintenance and reduce time City employees work to keep the pumps functional. Recently, both pumps have failed which has left residents will no water pressure.

62

Economic Development Fund

The City also collects a .25% sales tax to be reimbursed back to the Yorktown Economic Development Corporation

which is also accounted for in this fund. The Yorktown Economic Development Corporation is designed to

promote, retain, and attract business to the City of Yorktown to increase the quality of life in the City.

YEDC Sales Tax Fund Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Proposed 2019-2020

Revenue

EDC Sales Tax Revenue $ 50,000 $ 51,908 $ 80,000 $ 73,750

Total Revenue $ 50,000 $ 51,908 $ 80,000 $ 73,750

Expenses

EDC Sales Tax Expense $ 50,000 $ 51,908 $ 80,000 $ 73,750

Total Expenses $ 50,000 $ 51,908 $ 80,000 $ 73,750

Fund Balance $ - $ - $ - $ -

63

Enterprise Fund

Water Fund

The water fund is the operating fund for the City’s municipal water utilities. The fund

provides for the administration, operation and maintenance of the City’s water systems.

This type is fund is referred to as an “enterprise fund”. Revenue sources benefiting the

fund include water sales, connect and reconnect fees, late charges and water tap fees.

As an enterprise fund, service fees and charges must generate enough revenues to

cover the fund costs. Shortfalls in the fund require increased rates and fees to cover the

debt. Property tax revenue does not benefit nor contribute to the fund. The city

currently serves 1,073 water customers of these 1,038 are residential and 35 are

commercial. The source of the water for the City of Yorktown is the Miocene Age

Aquifer which is located within the Texas Gulf Coast aquifer. The City has a total of three

(3) water wells, one (1) storage tank, and one (1) elevated storage tank.

Sewer Fund

The sewer fund is the operating fund for the City’s wastewater utilities and provides for

the administration, operation and maintenance of the City’s wastewater services.

Revenue sources benefitting the Sewer Fund include sewer sales and sewer tap fees. As

an enterprise fund, service fees and charges must generate enough revenues to cover

the fund costs. Property tax revenues do not benefit or contribute to the sewer fund.

The city currently serves 1,073 sewer customers of these 1,038 are residential and 35

are commercial. The wastewater plant includes two (2) clarifiers and one (1) oxidation

ditch, and three (3) lift stations.

Sanitation Fund

The sanitation fund is the operating fund for the City’s solid waste collection. The fund

finances the contractual costs related to the services provided by Texas Disposal

Systems. The sole revenue for the fund includes the twenty-five (27.5) percent (%)

charge in addition to the cost of collection.

64

65

Water Usage

Jan Feb March April May June July August Sept Oct Nov Dec

Series1 8,026,000 6,484,000 8,199,000 8,814,000 13,172,000 12,730,000 12,750,000 13,075,500 8,009,000 7,506,000 7,294,000 7,323,200

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

Gal

lon

s

Month

2018 Calendar Year Water Pumped

66

Total Water Extracted

Month 2017 2018 2019

Jan 8,762,000 8,026,000 7,495,000

Feb 6,996,000 6,484,000 6,639,000

March 8,625,000 8,199,000 8,095,000

April 9,797,000 8,814,000 8,086,000

May 11,204,000 13,172,000 8,843,000

June 11,920,000 12,730,000 -

July 12,790,000 12,750,000 -

August 13,587,000 13,075,500 -

Sept 9,378,000 8,009,000 -

Oct 8,904,000 7,506,000 -

Nov 8,065,000 7,294,000 -

Dec 7,599,000 7,323,200 -

Totals 117,627,000 113,382,700 59,405,000

*Note: Figures are in Gallons.

67

Enterprise Revenue

Water Sales

Revenues from the sale of treated drinking water. Water sales are based on a

fixed minimum charge and water usage thereafter depending on size of the water

service lines. This revenue indirectly benefits the General Fund and directly the

Water Department Fund.

Sewer Service Charges

Revenues from the sale of sewer service. Sewer service charges are based on a

fixed monthly rate dependent on residential or commercial properties. The

revenue indirectly benefits the General Fund and directly the Sewer Department.

Sanitation Service Charges

Revenues from the collection of solid waste pickup. Sanitation charges are based

on residential or commercial customers, size of the trash receptacles, inside or

outside of city limits, and frequency of collection. The city adds an additional

twenty-seven and a half (27.5) percent fee to sanitation charges. This revenue

indirectly benefits the General and directly the Sanitation Department Fund.

68

What are the major funding sources for the Enterprise Fund?

$453,200 , 33%

$264,000 , 19%

$657,000 , 48%

Enterprise Revenues

Water

Sewer

Sanitation

69

~Continued~

y = 88.451x + 28694R² = 0.94

$(40,000)

$(20,000)

$-

$20,000

$40,000

$60,000

$80,000

$100,000

1/1

/20

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2/1

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7

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18

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18

3/1

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4/1

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8

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8

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19

3/1

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10

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9

11

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9

12

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9

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3/1

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10

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02

0

$

Month

Water Revenue Forecast

Values Forecast Lower Confidence Bound Upper Confidence Bound Linear (Forecast)

70

~Continued~

Water Sales

$-

$5,000

$10,000

$15,000

$20,000

$25,000

$30,000

$35,000

$40,000

$45,000

$50,000

October November December January February March April May June July August September

$

Month

Actual Water Sales FY 17-FY 19

FY 17 FY 18 FY 19

71

Enterprise Revenue

Water Sales

Month FY 17 FY 18 FY 19

October $ 31,157 $ 31,394 $ 27,715

November $ 23,434 $ 26,364 $ 25,048

December $ 24,766 $ 25,471 $ 24,882

January $ 22,875 $ 26,710 $ 25,869

February $ 20,898 $ 25,177 $ 25,701

March $ 22,786 $ 25,243 $ 26,746

April $ 23,947 $ 27,582 $ 25,485

May $ 30,730 $ 35,648 $ 31,649

June $ 27,514 $ 41,183

July $ 28,997 $ 27,132

August $ 32,762 $ 46,660

September $ 29,589 $ 27,166

72


73

Enterprise Fund

~Water~ Water Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Adopted 2019-2020

Revenues

Water Sales $ 401,456 $ 190,000 $ 345,000 $ 424,000

Connect and Reconnect Fees $ 1,800 $ 400 $ 1,800 $ 1,000

Late Charges $ 28,000 $ 23,325 $ 30,000 $ 28,000

Water Tap Fee Revenue $ 10,000 $ - $ - $ -

Returned Check Fee Revenue $ 200 $ 105 $ 140 $ 200

Total Water Revenues $ 441,456 $ 213,830 $ 376,940 $ 453,200

Expenses

Water

Salaries $ 106,576 $ 58,384.47 $ 89,520 $ 90,204

Longevity Pay $ 2,100 $ 1,842.00 $ 1,842.00 $ 1,900

Social Security/Medicare Taxes $ 6,000 $ 4,607.53 $ 6,911.00 $ 7,000

SUTA $ 800 $ 405.02 $ 850.00 $ 875

Health, Dental, Life Insurance $ 17,130 $ 11,420.00 $ 17,130.00 $ 18,300

Workers Comp $ 3,000 $ 3,149.73 $ 4,724.00 $ 4,800

Retirement Expense $ 2,000 $ 920.50 $ 1,380.75 $ 1,500

Uniforms $ 1,200 $ 524.11 $ 786.17 $ 800

74

Travel & Training $ 3,000 $ 98.21 $ 98.21 $ 3,000

Memberships & Subscriptions $ 1,500 $ 110.00 $ 110.00 $ 500

Legal Fees $ 15,000 $ - $ - $ 15,000

Computer Support $ 4,000 $ 3,321.25 $ 4,980 $ 6,000

Engineering $ 5,000 $ - $ - $ -

Printing & Office Supplies $ 800 $ 960.49 $ 1,440.00 $ 1,500

Postage, Freight, & Delivery $ 6,000 $ 5,014.38 $ 7,521.00 $ 7,600

Telephone $ 32,000 $ 30,336.00 $ 45,504.00 $ 46,000

Electricity $ 1,200 $ 13,114.03 $ 19,671.05 $ 20,000

Permits & License Fees $ 6,500 $ 4,622.00 $ 4,622.00 $ 4,600

Inspector Fees $ 1,600 $ - $ - $ 1,600

Fuel & Oil & Gas $ 3,000 $ 4,112.45 $ 6,168.68 $ 6,200

Chemicals & Chlorine $ 6,500 $ 5,267.48 $ 7,901.22 $ 8,000

Laboratory Fees $ 1,200 $ 403.75 $ 1,000.00 $ 1,200

Supplies $ 8,000 $ 5,474.92 $ 8,212.00 $ 8,000

Repair and Maintenance $ 20,000 $ 8,355.27 $ 12,532.91 $ 20,000

Insurance $ 6,500 $ 1,797.00 $ 2,695.50 $ 3,000

Equipment $ 6,000 $ - $ 6,000.00 $ 6,000

Contract Labor $ 6,000 $ - $ - $ -

Maintenance Reserve $ 10,000 $ - $ 10,000.00 $ 10,000

Critical One-Time Items $ 10,000 $ - $ 10,000.00 $ 10,000

Transfer To General Fund $ 120,258 $ 20,000.00 $ 50,333.00 $ 81,173

Transfer to CIP $ - $ - $ - $ 45,317

Total Expenses $ 412,864.00 $ 184,240.59 $ 321,933.49 $ 430,069

Revenue over Expenditure $ 28,592.00 $ 29,589.41 $ 55,006.52 $ 23,130.66

75

Enterprise Fund ~Sewer~

Sewer Sewer Sales $ 241,577 $ 163,223.48 $ 244,835 $ 264,000

Expenses

Salaries $ 16,000 $ 12,287.12 $ 27,500 $ 48,000

Longevity Pay $ 150 $ 166.00 $ 166 $ 170

Social Security/Medicare Taxes $ 2,000 $ 952.59 $ 1,780 $ 3,450

SUTA $ 250 $ 80.98 $ 250 $ 750

Health, Dental, Life Insurance $ 3,426 $ 2,284.00 $ 5,426 $ 10,980

Workers Comp $ 850 $ 250.21 $ 545 $ 1,500

Retirement Expense $ 350 $ 190.06 $ 500 $ 400

Uniforms $ 590 $ 521.46 $ 1,200 $ 1,000

Travel and Training $ 1,000 $ - $ - $ 3,000

Postage, Freight, & Delivery $ - $ 14.37 $ 22 $ -

Electricity $ 20,000 $ 12,148.77 $ 18,223 $ 20,000

Permits & License Fees $ - $ - $ -

Fuel & Oil & Gas $ 2,000 $ 3,059.31 $ 4,589 $ 6,500

Chemicals & Chlorine $ 5,000 $ - $ - $ 5,000

Laboratory Fees $ 5,000 $ 4,260.00 $ 6,390 $ 7,000

Supplies $ 6,000 $ 2,737.35 $ 4,200 $ 6,000

Repair and Maintenance $ 20,000 $ 1,520.08 $ 2,280 $ 20,000

Insurance $ 4,000 $ 5,713.69 $ 8,571 $ 8,000

Equipment $ 12,000 $ 2,000 $ 3,000 $ 12,000

Maintenance Reserve $ 5,000 $ - $ - $ 5,000

Critical One-Time Items $ 3,000 $ - $ - $ 3,000

Transfer To General Fund $ 112,115 $ 20,000.00 $ 100,066 $ 81,173

Total Expenses $ 218,731 $ 68,185.99 $ 184,707 $ 242,923

Revenue over Expenditures $ 22,846.00 $ 95,037.49 $ 60,127.87 $ 21,076.67

76

Enterprise Fund

~Sanitation~ SANITATION

Revenues

Solid Waste Sales $ 651,900.00 $ 459,539.81 $ 657,000.00 $ 657,000

Expenses

Salaries $ -

Longevity Pay $ -

Social Security/Medicare Taxes $ -

SUTA $ -

Health, Dental, Life Insurance $ -

Workers Comp $ -

Retirement Expense $ -

Audit & Accounting Fees $ -

Garbage - Wholesale Service (TDS) $ 540,000.00 $ 398,528.00 $ 597,792 $ 528,000.00

Sanitation $ 100.00 $ - $ 100.00 $ 100.00

Sales Tax $ - $ 40,000

Transfer to General $ 96,122.00 $ 20,000.00 $ 38,361.87 $ 81,173.33

Total Expenses $ 636,222.00 $ 418,528.00 $ 636,253.87 $ 649,273.33

Revenue Over Expenditures $ 15,678.00 $ 41,011.81 $ 20,746.13 $ 7,726.67

77

Enterprise Funds ~Total~

ENTEPRRISE FUND Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Adopted 2019-2020

REVENUES $ 1,334,933 $ 836,593 $ 1,278,775 $ 1,374,200

EXPENDITURE Water $ 412,864.00 $ 184,241 $ 321,933.49 $ 430,069

Sewer $ 218,731.00 $ 68,186 $ 184,707 $ 242,923

Sanitation $ 636,222.00 $ 418,528 $ 636,253.87 $ 649,273

TOTAL EXPENDITURES $ 1,267,817 $ 670,954.58 $ 1,142,894.71 $ 1,331,678

Revenues Over (Under) Exp $ 67,116 $ 165,638.71 $ 135,880.52 $ 42,522

NET FUND BALANCE $ 67,116 $ 165,639 $ 135,881 $ 82,572

78

Consolidated

General Fund

FY 2017-2018 Adopted FY 2019-2020 Adopted % Change

Revenue

Property Tax $502,345 $521,600 % 4

Sales Tax $506,616 $513,750 % 1 Franchise Fees $65,000 $72,354 % 11

Municipal Court $41,335 $39,550 % -4 Other $33,400 $44,900 % 34

Transfers $328,494 $252,940 % -23

Total Revenue $1,477,190 $1,445,094 % -2

General Fund Expense

Administration $292,778 $335,200 % 14 Streets & Parks $379,957 $328,858 % -13

Fire $51,562 $51,823 % 1 Police (Sheriff)* $252,950 $252,950 % 0 Municipal Court $43,670 $47,430 % 9

Cemetery $1,000 $1,000 % 0 Library $49,250 $52,975 % 8 EDC $63,308 $73,750 % 16

Debt Service Fund

Expense $310,452 $323,557 % 4

Total Expense $1,444,927 $1,467,543 % 2

Surplus (Deficit) $32,263 $(22,449) % -170

End of Year Fund Balance (Deficit) $14,402 $ 52,331 % 263

79

Enterprise

FY 2018-2019 Adopted FY 2019-2020 Adopted % Change

Revenues

Water $441,456 $453,200 % 3 Sewer $241,577 $264,000 % 9

Sanitation $651,900 $657,000 % 1

Other Income 0 0 % 0

Total Revenue $1,334,933 $1,374,200 % 3

Enterprise Fund Expense

Water $292,606 $348,896 % 19 Sewer $106,616 $161,750 % 52

Sanitation $540,100 $568,100 % 5 Other 0 % 0

Surplus (Deficit) Before Transfers $395,611 $295,454 % -25

Transfers to General Fund $328,494 $252,931 % -23

Total Expense $1,267,816 $1,331,678 % 5

Surplus (Deficit) $67,116 $42,522 % -37

End of Year Fund Balance (Deficit) $67,116 $82,572 % 23

80

Personnel The city council shall be responsible for establishing the policies under which personnel matters are to be administered. With the exception of matters reserved to the city council by statute, charter or these policies, the general and final authority for personnel management rests with the city secretary, who shall develop, administer, and interpret personnel policies and procedures as they apply to all departments and employees. The City Council appoints a City Administrator who shall be the chief administrative officer of the City. The City Administrator is responsible for the administration of all affairs of the City. Council also determines the City Administrator’s rate of compensation. Subject to the approval by the City Council, the city administrator shall prepare and administer the written compensation plan for the city employees. This compensation plan shall be prepared annually and submitted to the city council for approval at the time of adoption of the annual city budget. In preparing the compensation plan, consideration shall be given to prevailing rates of pay among public and private employers, the duties, responsibilities, and qualification required for the position: and other relevant factors.

Position Hourly Salary

City Administrator $ - $ 70,200

Finance Director $ 21.31 $ -

Utility Clerk $ 15.93 $ -

Municipal Court Clerk $ 14.94 $ -

Superintendent of Utilities $ 21.63 $ -

Street Laborer I $ 14.62 $ -



Street Laborer II $ 16.02 $ -

Water Specialist II $ 16.61 $ -

Sewer Specialist I $ 15.71 $ -

Library Director $ 14.42 $ -

81

Long Term Strategy General Fund

o Control expenditures to ensure reasonable property tax rates. o Implement and sustain an efficient general fund budget to decrease reliance on enterprise

transfers. o Fund an adequate reserve balance to pay for emergency expenditures. o Decrease the overall fixed and discretionary expenditures to fund sustainability.

Enterprise Fund

o Maintain reasonable and equitable utility rates and fees. o Provide adequate emergency repair reserve funds. o Perform practical routine maintenance on all utility infrastructure and other components.

Debt Service Fund

o Create a debt service fund to account for the principle and interest obligations for bonds and other debt.

o Provide a debt retirement schedule that will accommodate the addition of new debt. Special Revenue and Grant Fund

o Seek outside funding from grants and other means to fund future city projects. Tourism Fund

o Improve the quality and effectiveness of advertising and promotional efforts. o Support community initiatives to promote tourism. o Support the unique history associated with the city.

Street Fund

o Street Sales Tax Fund to supplement street repair projects. Capital Improvement Fund

o Account and manage for Federal grants aimed at replacing old utility infrastructure. o Provide a framework and timeline for the estimated completion of capital projects. o Provide a detailed project outline along with allocated funds for projects identified.

82


Documents

City of Yorktown Budget Fiscal Year 2019 2020 · 2019. 10. 10. · 3 City of Yorktown, Texas Annual Budget October 1, 2019 – September 30, 2020 ADOPTED ~ SEPTEMBER 23rd, 2019 This