city of elgin

Adopted

FY2021-22 Annual Operating Budget

City of Elgin Bastrop/Travis County, Texas

BUSINESS NAME Thomas L. Mattis, City Manager

Mysty Nauck, Acting Chief Financial Officer

Charles Cunningham, ACM/CFO

August 3, 2021

City of Elgin, TX

Fiscal Year 2021-22

Adopted Budget

Cover Page

As required by section 102.005 (d) of the Texas Local Government Code, the City of Elgin

provides the following statement on this cover page of its budget:

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

of $855,653, which is a 26% increase from last year’s budget. Of that amount, $234,580 is

property tax revenue from new property added to the tax roll this year.

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

FOR: Ron M. Ramirez, Mayor

Sue Brashar, Mayor Pro-Tem/Ward 4

Jessica Bega, Ward 1

Arthur Gibson, Ward 1

Skyler Maldonado, Ward 2

Susie Arreaga, Ward 2

Matthew Callahan, Ward 3

Forest Dennis, Ward 4

AGAINST: Thomas Ibis, Ward 3

PRESENT and not voting: 0

ABSENT: 0

PRESENT: 9

Property Tax Rate Comparison

2021-22 2020-21

Property Tax Rate: $0.589977/100 $0.635663/100

No-New-Revenue (NNR) Tax Rate: $0.576322/100 $0.621624/100

No-New-Revenue M&O Tax Rate: $0.390408/100 $0.401340/100

Voter-Approval Tax Rate: $0.589994/100 $0.635671/100

Debt Rate: $0.185914/100 $0.220284/100

Total debt obligation for City of Elgin, Texas secured by property taxes:

$11,423,340

Page

Information Required by Senate Bill 656Statement of Tax Rate Change i.

INTRODUCTIONCity Council …………………………………...……………………………. i.Boards and Commissions …………………………………………………… ii.Organizational Chart……………………………………………………… iii.Senior Management Team ……………………………….…………………… iv.City Manager's Budget Message………………………………………… v.

Financial Summary of All Funds………………………………….………… xi.

PROGRAM DESCRIPTIONS WITH ESTIMATED REVENUE AND ADOPTED APPROPRIATIONS BY FUND-DEPARTMENT

General Fund

Estimated Revenue…………………………………………………………… 2

Descriptions and Comments by Revenue Category…………………… 3

Detailed Estimate of Revenue by Source ………………………………… 6

Adopted Annual Appropriations…......................................................... 11

Descriptions and Comments on Expenditure Categories…………… 12

Summary of Proposed Appropriations by Department ………...…… 14

Adopted Appropriations by Organizational Unit:

Legislative- Executive-Administration……………………………………………… 15

Mayor Council……………………………..……………………….……. 16

City Manager- City Secretary……………………………………………...…… 17

Department of Finance……………………………………………...…………. 19

Department of Human Resources…………………………………………… 22

Municipal Court…………………………………………………………………… 24

Development Services………………………………………………………………… 27

Planning and Zoning Division………………………………………………… 28

Building /Fire Permitting Division…………………………………………… 30

Code Enforcement ……………………………………………………………… 32

Table of Contents

General Fund

Adopted Annual Appropriations…..................................................................

Public Safety Department…………………………………………………………… 34

Administrative Division………………………………………………………… 35

Police Patrol Division…………………………………………………………… 37

Support Services

Criminal Investigation Division (CID)……………………………………… 39

Police Telecommunications…………………………………………………… 41

Animal Control ………………………………………...…………….………… 43

Public Works Department…………………………………………………………… 45

Administration…………………………………………………………………… 46

Engineering…………………………………………………………………....…… 48

Street Division………………………………………………………………….... 48

Sanitation Division……………………………………………………………… 51

Parks and Grounds Division…………………………………………………… 53

Building/ Equipment Services Division……………………………………… 55

Community Services Department…………………………………………… 57

Administration…………………………………………………………………... 58

Library………………………....…………………………………………………… 60

Recreation Programming……………………………………………………… 62

Swimming Pool Operations…………………………………………....…… 65

Transfers Out………………………..……….……………………… 67

Utility Fund (Water and Sewer) ………………………………………… 69

Summary Table of Revenue and Expenditures…………………………… 70

Estimated Revenue..................................................................................... 71

Adopted Annual Appropriations………………………………………… 73

Administrative Division …………………………………………..………… 73

Utility Billing ……………….…………..……….……………………… 75

Water Service Operations…………………………………………..………… 77

Wastewater Service Operations …..………………………………………… 79

Utility Maintenance …..…………………………………………..…………… 81

Utility Transfers Out………………………..……….……………………… 83

Internal Service Fund ………………………………………………………85

Summary Table of Revenue and Expenditures…………………………… 86

Estimated Revenue..................................................................................... 87

Adopted Annual Appropriations…………………………………Administrative …........…………………………………………..…………… 88

IT Services …........…………………………………………..……………….… 90

Building Services ……………….…………..……….……………………… 92

Fleet Management Services……………….…………..……….……………… 94

Employee Benefits Fund……………….…………..……….………………… 96

Equipment Replacement Fund……………….…………..……….………… 98

Debt Service (I&S) Funds………………………………………………… 102

Summary of Annual Debt Payments………………………………………103

Summary Budget Revenue and Expenditures ……………………. 104

Debt Service Fund Revenue……………………………………………………105

General Government Debt Service……………….…..……………………… 106Utility Debt Service……………………….......………………………........… 106

Special Revenue Funds ……………………………………………………108Estimated Revenue and Adopted Annual Appropriations …......... 109

Hotel-Motel Tax Fund:………………………………………………………… 110

Main Street Program:………………………………………………………… 112

Cable Franchise Subscriber Fee:……………………………………………. 114

LEOSE Police Training:………….........................…………………………… 116

Municipal Court Tech. & Security Funds:………………………………… 117

Water Impact Fees:…………………………………………………………… 120

Wastewater Impact Fees:……………………..……………………………… 121

Economic Development Corporation................................................. 123

Estimated Revenue………………………….………………….…………… 124

Adopted Annual AppropriationsOperations ……………………………………………………………………… 124

Business Recruitment/Rentention Program……………………………… 125

Debt Service………………………………………………………………..…… 125

Tax Increment Re-investment Zone (TIRZ)...................................... 126

Operations ……………………………………………………………………… 126

Debt Service………………………………………………………………..…… 126

APPENDICES.........…..................................................................................... 127

Revisions/Corrections to Proposed FY 2021-2022 Budget

City Wide Organizational Chart

o Departmental name corrections

GF Revenue

o Increase transfer in from HOT to $33,800

City Council

o Subtotal of Services & Other Changes was incorrect, which changes the total on page. Correct totals were on Summary.

Human Resources

o Subtotal of Salaries & Benefits was incorrect, which changes total on page. Correct totals were on Summary.

Community Services Department

o Departmental name correction on org chart

o Correction of position name, should be Communications Specialist

(Public Information Officer)

o Travel Training was increased by $1,000 and Special Event Programs line item was funded at $7,800. These changes caused the Summary to

change.

ISF Equipment Replacement/Acquisition Fund

o Utility pickups prices were not updated to F250’s

o Utility pickup cost was not included in Capital Outlay/Fixed Asset section

under Pick-up Purchase. Summary line item was increased to cover the

cost.

o Reduced cost of F150 for Development Services due to not needing to be 4X4s Summary line item was adjusted for this reduction also.

Hotel - Motel Tax Fund

o Put missed funding for Elgin Chamber of Commerce under Contract/Other Services section in the amount of $31,000.

o Increase Transfer out to General Fund to $33,800.

o Put missed funding for ISF-Bldg Service Charges under Internal Service Charge section in the amount of $22,000.

o These changes are also updated on Special Revenue Funds Summary

page .

City of Elgin Mayor & City Council

BUSINESS NAME

Ron M. Ramirez Mayor At-Large

Jessica Bega Ward 1

Arthur Gibson III Ward 1

Skyler Maldonado Ward 2

Susie Arreaga Ward 2

Matthew Callahan Ward 3

Thomas Ibis Ward 3

Sue Brashar Mayor Pro Tem

Ward 4

Forest Dennis Ward 4

i

City of Elgin Council-Appointed Advisory Groups, Organizations, and Representative Agencies

BUSINESS NAME

CITY BOARD OF ADJUSTMENT PLANNING & ZONING COMMISSION LIBRARY ADVISORY BOARD PARKS AND RECREATION ADVISORY BOARD HISTORIC REVIEW BOARD MAIN STREET BOARD OF DIRECTORS ECONOMIC DEVELOPMENT CORPORATION BOARD OF DIRECTORS PUBLIC SAFETY ADVISORY COMMITTEE BUILDING STANDARDS COMMISSION TAX INCREMENT REINVESTMENT ZONE BOARD OF DIRECTORS

REGION CAPITAL AREA COUNCIL OF GOVERNMENTS (CAPCOG) CAPITAL AREA REGIONAL TRANSPORTATION ORGANIZATION (CARTPO) CAPITAL AREA METROPOLITAN PLANNING ORGANIZATION (CAMPO) AUSTIN COMMUNITY COLLEGE DISTRICT CAPITAL AREA RURAL TRANSIT SYSTEM (CARTS) CAPITAL METRO LOST PINES GROUNDWATER CONSERVATION DISTRICT CLEAN AIR COALITION BASTROP TRAVIS COUNTY ESD #1 ELGIN VOLUNTEER FIRE DEPARTMENT FRIENDS OF ELGIN PARKS FRIENDS OF ELGIN LIBRARY BASTROP COUNTY TOURISM & ECONOMIC DEVELOPMENT BASTROP COUNTY OFFICE OF EMERGENCY MANAGEMENT TRAVIS COUNTY BEST (BASTROP, ELGIN SMITHVILLE, TEXAS) TOURISM GROUP TEXAS FILM COMMISSION TEXAS HISTORIC COMMISSION—MAIN STREET OFFICE AQUA WATER SUPPLY CORPORATION BLUEBONNET ELECTRIC

ii

City of Elgin Senior Management Team

BUSINESS NAME

Thomas L. Mattis…………….…City Manager

Mysty Nauck…………….……...Acting Chief Financial Officer

Jennifer Stubbs………………..…City Secretary

Chris Noble…….………….....…..Acting Chief of Police

David Harrell………………........Director of Development Services

Amy Miller……………………..….Director of Community Services

Michael Gonzalez………..….....Director Public Works

Pamela Sanders ………………….Director of Human Resources

Owen Rock……………..…..……..Director of Economic Development

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City of Elgin Office of the City Manager

City Hall . 310 North Main Street . P.O. Box 591 Elgin, Texas 78621

August 3, 2021 Mayor and City Council City of Elgin 310 North Main Street Elgin, Texas 78621

Re: City Manager’s FY21-22 Annual Budget Message

Dear Mayor Ramirez and City Councilmembers, In accordance with the provisions of Article VII, Section 2 of the Elgin City Charter, the proposed Annual Operating Budget for the City of Elgin for the Fiscal Year of October 1, 2021 through September 30, 2022, is hereby presented for your consideration. The grand total of all appropriations for all departments, operations, and functions proposed for the FY2021-22 Annual Budget is $23,682,558 to be generally distributed as described herein.

The proposed FY2021-22 Annual Budget is a zero-based, balanced, and appropriately conservative financial plan wherein all operating expenditures are supported by revenue generated during the fiscal year; and was developed through a comprehensive review of financing for all existing programs, operations, & services. While the primary goal of the proposed budget is to maintain existing service levels, the staff remains focused on enhancing service levels wherever possible. The proposed budget does not include deficit spending and/or

utilization of fund balance for operating expenses. The FY2021-22 Annual Budget as proposed is delineated into six (6) basic funding categories: • General Fund ($12.3M) - revenues and expenditures related to the provision of primary or

traditional city services whose main financial support comes from tax dollars.

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• Utility Fund ($6.1M) - an enterprise fund monitoring all financial transactions relating tothe provision of potable water and sanitary sewer services through the city’s systems

• Debt Management Fund ($3.9M) – all proceeds and expenditures related to servicing,annual debt payments, and/or management of various debt obligations

• EDC/TIRZ Fund ($1.0M) – funding of economic development efforts including the CityEconomic Development Corporation and the Tax Increment Reinvestment Zone

• Special Revenue Funds ($.39M) revenues and expenditures related to various projectsand programs that are supported by a dedicated revenue stream, including grant funds

FY2021-22 ANNUAL BUDGET - Budget Highlights and Issues The City of Elgin continues to progressively evolve as it embraces the many challenges of

historic growth and development. Based on activity over the last twelve months, the City is projected to construct up to 800 new homes in calendar year 2021. Looking to the immediate future and considering on-going construction activity, the City may see as many as 2,000 new homes constructed between fall of 2020 and the end of the 2022 calendar year. Such development would amount to essentially doubling of Elgin’s population and housing stock in a little over two years.

New retail and commercial business development will follow this growth in housing as more rooftops continue to appear. The Circle Brewing Company project, the Poco Loco Grocery, Whataburger, and Burger King restaurants are just a few of the business projects anticipated to open for business in FY21-22.

The City Economic Development Corporation continues to recruit and engage with various businesses prospects and employers. Yerico Manufacturing Inc. (semiconductors), Sykes Industries (product design & manufacturing), and Carr Lane Manufacturing (tooling & components) are three new companies that will be located in Elgin Business Park III and are scheduled to begin construction in FY21-22 – that will bring hundreds of new jobs to the community.

In recent years, the City also faced a variety of challenges related to financial management and planning including operating deficits in both the General Fund and Development Services, an over-reliance on utility fund transfers, a substandard unencumbered fund balance, and a bond rating reduction. All of these issues have now been addressed and the City’s overall financial picture is as strong as it has ever been: • The General Fund ended last year (and is projected to end the current fiscal year) with a strong

operating surplus – which will result in the City stabilizing its unencumbered fund balanceand bring it into compliance with city policy.

• Reasonable fee increases were implemented in Development Services so that existingtaxpayers are no longer supplementing costs associated with building inspection, plan review,and related services. Development Services revenue is now as high as it has ever been.

• The current fiscal year will see a significant reduction in utility fund transfers to the GeneralFund. In the past, utilizing such transfers has helped reduce pressure on the property tax rate,but the practice is now discouraged by auditors or bond rating agencies.

• Earlier this year, Moody’s Investor Service, in providing an updated bond rating, “revised thecity's outlook from “negative to positive” primarily due to these specific upgrades.

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2021COs/CAPITAL IMPROVEMENT PROGRAM Earlier this year, the City Council approved the issuance of Certificates of Obligation (COs) in

the total amount of $14.8M to fund various water and wastewater projects, including the wastewater treatment plant expansion and weatherization of the water treatment plant.

A majority of the Council supported the originally proposed Capital Improvement Projects (CIP) Program that included reconstruction of County Line Road, an upgraded Elgin Police Department Station, new restrooms at Elgin Memorial Park, and an expansion of Veteran’s Park in Downtown Elgin.

The Program as ultimately approved, however, was significantly altered in response to an alleged petition of city voters; and only the utility projects were funded. • Property Tax Rate Impact - The City now finds itself

in a unique quandary as it relates to the 2021 COs/CIP and the debt portion of the FY21-22 property tax rate.

The originally proposed CIP Program had been structured in such a way as to take advantage of the City’s increased overall tax base so that the required General Fund debt payments resulting from the COs would not have required an increase in the property tax rate. The CIP Program as approved, however, missed that opportunity.

The City must now decrease the debt portion of the rate by approximately 15% for FY21-22 to match current debt obligations. Moving forward, the City will have to proceed with a debt issuance very soon to adequately fund necessary capital improvements in a timely manner.

Council now finds itself in a situation of having to lower the debt portion of the tax rate this year; while recognizing it will have to immediately increase the tax rate next year to fund any new CIP/General Fund debt.

The confusing and adverse conditions resulting from this situation is that had the City moved forward with the 2021 COs as planned, we would have been able to do so without increasing the tax rate. Now - however the issue may be structured - the message to the public will have to be that the City will have to “raise taxes” to fund the needed projects.

• Utility Rate Impact – As discussed previously, costs related to capital improvements fundedthrough the 2021 COs will necessitate a utility rate increase of $8 per month additional cost tothe average residential customer.

CAPITAL PROJECTS/DEBT PLANNING While major Utility capital improvements were funded in 2021, other urgent infrastructure

needs remain. Until final decisions were made relative to the 2021 COs, a majority of Council had stated their support for a $23M program that included a wide range of projects and service level enhancements such as upgrades to traffic & safety, parks, and buildings/facilities. None of these projects, however, can move forward without the required funding; and that can only be achieved through a debt issuance. As such, the proposed FY21-22 budget, includes no capital funding for these much-needed projects.

2021 CERTIFICATES OF OBLIGATIONINITIAL

WaterWater Well No. 10 900,000 FM1100 Water Main 842,625 Refurbish Storage Tanks 500,000 Weatherize Water Treatment Plant 1,500,000 Pistol Hill Water Tank 49,493

Subtotal - Water 3,792,118$ WastewaterWWTP Expansion 7,570,000 WW Lines/Harvest Ridge Upsizing 525,000 Lift Station – FM1704 1,750,000 Elm Creek Lift Station Rehab 350,000 Carver St Lift Station 420,000

Subtotal - Wastewater 10,615,000$

Total - All Funds 14,407,118$

Issuance Cost/Misc 420,000$

GRAND TOTAL 14,827,118$

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CAPITAL PROJECTS/DEBT PLANNING (CONT’D) In an effort to remain focused on these projects that must inevitably be constructed, the proposed

FY21-22 Annual Budget includes $300,000 in planning dollars to begin analysis and preliminary engineering for those projects that are not already engaged in that process. Staff and a majority of Council agree that the EPD Station Upgrades, County Line Road Improvements, Thomas Park Improvements, and Veteran’s Park Improvements-Phase 1 are among the top priorities - but none of these projects have yet to complete conceptual planning and/or engineering.

This planning process will also be utilized to make final decisions about the location(s) of a new or renovated EPD Station and City Hall Annex, neither of which has yet been formally endorsed by the City Council.

While the No. 1 priority is securing necessary capital funding so that these much-needed projects can move forward as soon as possible, initiating planning and preliminary engineering will position the City to move forward sooner with these projects once capital funding is secured.

GENERAL FUND REVENUE

The General Fund is the City of Elgin’s principal operating fund for essential city services and is supported by a variety of revenue sources. Property (Ad Valorem) Taxes and Sales Tax, however, provide the primary funding support.

• Property Taxes – Property taxrevenue projected for FY21-22 assumes moderate growth in the city’s taxable valuation, as home construction is anticipated to continue as its present rate throughout the fiscal year.

The proposed FY21-22 Budget is predicated on adoption of the “no new revenue (NRR)” property tax rate ($.576322/$100 valuation) - the maximum rate allowed without a vote of the electors. The debt portion of the rate will be reduced as discussed previously.

(These numbers could change slightly as the staff continues its final calculations related to the property tax rate and related revenues.)

UNFUNDED CAPITAL NEEDSPROPOSED

Traffic & Safety ImprovementsCounty Line Road Widening - Phase 1 3,000,000 Downtown Revitalization Sidewalks/MLK 75,000 STRS Schools – Downtown Sidewalks 25,000 Pave Downtown Alleyways 500,000 New City Hall Annex 2,500,000

Subtotal - Traffic & Safety 6,100,000$

Parks & RecreationElgin Memorial Park Restrooms 160,000 Thomas Park Improvements 150,000 Veteran's Park Improvements - Phase 1 100,000

Subtotal - Parks & Rec 410,000$

Building/Facility UpgradesAdd/Renovate Police Department Station 1,950,000 Building Renovation – 202 Depot St. 100,000 Demolish Building – 202A Depot St. 20,000

Subtotal - Building Upgrades 2,070,000$

Total - All Funds 8,580,000$

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Whenever considering the City’s financial resources and property taxes, it is important to note that for all the services it provides, the City receives only $.22 out of every property tax dollar paid by City property owners. Every City of Elgin property owner pays more in combined property taxes each year to Bastrop County and Bastrop-Travis County ESD#1 than it does to the City of Elgin.

• Sales Tax – The State of Texas imposes a 6.25% sales and use tax on “all retail sales, leasesand rentals of most goods, as well as taxable services”. The City of Elgin, like nearly all Texas cities, imposes an additional 2.0% sales tax to create a maximum combined rate of 8.25%. Of that total, Bastrop County receives 0.5% and the City Economic Development Corporation (EDC) receives 0.5%. Of the 8.25% sales and use tax all consumers pay in Elgin, the City receives just 1.0% in support of operations and services.

The City has experienced steady annual increases in sales tax revenue over the last decade, but the last two years have produced historic income levels:

• Total Sales Tax Revenue (including the City EDC portion) is currently projected to exceed $2.9M by FY20-21 year-end – which would be the City’s highest annual total ever (with last year’s total of $2.7M being the second highest)

• Total sales tax revenuefor the month of May was $279,964 – the second highest one-monthamount in the City’s history.• Prior to October, 2019, the Cityhad a total of only four (4) differentmonths - in its history - where total

combined Sales Tax Revenue exceeded $200,000. In the last twenty-two (22) months, the City has averaged $205,050 in monthly total sales tax revenues.

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GENERAL FUND EXPENDITURES The General Fund is the primary operating fund of the City of Elgin and is utilized to account

for all costs traditionally associated with city government. It is similar to a private entity’s general ledger account, providing resources to pay for the vast majority of administrative/operating expenses. The proposed FY21-22 Annual Budget includes total General Fund expenditures of $12.3M.

Within City of Elgin operations, General Fund Expenditures are those costs associated with the provision of essential city services including, but not limited to public safety, parks, recreation, library, public works, mobility, and asset maintenance. The primary sources of income supporting the General Fund are Property and Sales Taxes.

STAFFING The proposed budget includes

full-year funding for up to one hundred fifty (150) total city employees: one hundred fourteen (114) full-time, sixteen (16) part-time positions, and twenty (20) seasonal positions.

These staffing levels include changes approved by Council in the FY20-21 mid-year budgetamendment for both full-year funding of new positions and the deletion/reclassification of others:

o Two (2) Building Inspector & One (1) Permit Technician Positions in Development Serviceso One (1) Communications Specialist Position in Community Developmento One (1) Meter Technician Position in Utility Billingo One (1) Custodial Worker Position in Internal Serviceso Reclassify One (1) Assistant CM/CFO to Chief Financial Officer Positiono Delete Three (3) Telecommunication Officer Positionso Reclassify One (1) Telecommunication Officer to Administrative Assistant Position in Policeo Reclassify One (1) Administrative Assistant to Billing Specialist Position in Utility Billingo Delete Pool Coordinator Position

New positions included in the proposed FY21-22 Budget are: o One (1) Purchasing/Grant Coordinator Position in Financeo One (1) Administrative Assistant/Receptionist in Human Resourceso One (1) Equipment Operator Position in Streetso Two (2) Laborer Positions in Parkso One (1) Sergeant Position and Four (4) Patrol Officer Positions in Policeo One (1) Detective Position and One (1) Administrative Assistant Position in Policeo Two (2) Laborer Positions in Utilities Maintenanceo One (1) Billing Specialist Position in Utility Billing

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http://www.investorwords.com/15826/general_ledger_account.html

http://www.investorwords.com/4217/resource.html

http://www.investorwords.com/19316/operating_expenses.html

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EMPLOYEE COMPENSATION The City must continue to strive to provide appropriate and market-competitive compensation

for all city employees in order to provide the highest possible level of services. Accordingly, the proposed FY21-22 Budget includes a Cost-of-Living Adjustment (COLA) of 3.0% in base salaries for all full-time city employees.

Analysis is on-going, but it is currently anticipated that there will be a 5% increase in overall costs associated with Employee Health Insurance – for both the City and employees.

INTERNAL SERVICES DEPARTMENT – EQUIPMENT FUND The Internal Services Department was created to establish a centralized office to effectively

distribute operational resources related to the vehicle/equipment fleet, facilities management, and information technology. This approach provides a consistent and cost-effective program to address all such maintenance and acquisition activities.

The proposed FY21-22 Budget includes a $475,000 Equipment Fund that will be managed by the Internal Services Department to acquire vehicles and operational equipment in support of the Police, Development Services, Recreation, Street Maintenance and Utilities departments.

STREET MAINTENANCE In the recent past, the City has not maintained a consistent commitment to annual street

maintenance – based primarily on financial limitations. Over the last 3 years combined, the City has spent only $183,000 on street maintenance. In response to this situation, the proposed FY21-22 Budget includes a $500,000 investment in street maintenance and/or improvements. This amount represents one of the highest one-year funding commitments to street maintenance ever made by the City from operating revenues.

UTILITY RATES The City has stabilized its Utility Fund in recent years by addressing issues related to operating

deficits and additional debt service. As part of that effort, the Council approved a general policy of including a small, annual inflationary adjustments to basic water and sewer rates. However, given the current status of the Utility Fund balance and the rate increase necessitated by the 2021 COs, the proposed FY21-22 Budget includes no other utility rate increases.

One change that could occur to monthly utility bills is related to fees for curbside collection of household trash and recyclables. Waste Management, the City’s service provider, is anticipated to exercise their option to increase rates by 2.85%, which will be passed on to our utility customers.

These are both challenging and exciting times for the City of Elgin and this financial plan for the next fiscal year will allow our operation to continue moving forward. On behalf of the city staff, I thank the Mayor and City Council for the opportunity to serve the citizens of Elgin during this historic time. Sincerely,

Thomas L. Mattis City Manager

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Utility

Debt Special Water/ EDC / Total

General Service Revenue Sewer TIRZ All

Fund (I&S)Fund Funds Fund Funds Funds

(2021-22)

Est. Revenue 11,288,046 1,526,926 2,692,100 6,072,075 1,348,555 22,927,702

Inter-Fund

Transfers Net 1,035,250 2,537,847 (25,000) (3,600,563) (18,000) (70,466)

Total Funds

Available 12,323,296 4,064,773 2,667,100 2,471,512 1,330,555 22,857,236

Budgeted

Expenditures 12,323,296 3,912,281 372,050 2,453,707 977,661 20,038,995

FINANCIAL SUMMARY OF ALL FUNDS

PROJECTED FY 2021-22

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PART I -

OPERATING FUNDS FOR FY 2021-22 WITH

ESTIMATED REVENUE AND ADOPTED

APPROPRIATIONS FOR EXPENDITURES

By Fund and Department

1

GENERAL FUND

Article V. Section 2 B of the City Charter states that the City Manager “shall prepare the budget annually,

submit it to the council and be responsible for its administration after its adoption”. The General Fund is the

primary operating fund in the budget used to account for resources not required to be accounted for in other

funds devoted to specific activities. It is used to account for operations of basic City functions such as public

safety, public works, cultural and leisure programs, community planning/development plus direction and man-

agement of all municipal functions. Services provided by the City are classified according to activity and pre-

sented as operating departments/divisions in the Budget.

As a spending plan for the year the budget contains estimates of revenues expected to be generated in the

forthcoming year as well as the cost of programs that are planned for the year. Two basic elements of all funds

are revenue and appropriations, the latter of which authorize expenditures for line items that appear in each

organizational unit or departmental breakdown. These are detailed in the budget document for each activity in

each fund. The former are estimates of fiscal resources that are expected to be generated during the subject fis-

cal year and are intended to finance programs of “Expenditures” for that same time frame.

Total revenue estimated to be received for the 2021-22 fiscal year are $12,332,096. Direct expenditures are

proposed to be $12,332,096. The following are general comments on sources and expected trends of revenue

for the General Fund in the forthcoming fiscal year.

Revenue-

Revenues are generally a function of certain “rates” applied to specific quantifiable amounts such as as-

sessed property values, volumes of water used, a percentage of gross revenues (franchise fees), etc. The fol-

lowing chart summarizes estimated revenue for the general fund by major funding category. This is followed

by a more detailed look at revenue by general category.

FY 2019-20

Amend.#1 Y-T-D Actual

7-6-2021 3-31-21

Taxes 4,356,318 4,904,935 4,925,654 3,751,449 5,276,101 - 5,276,101 7%

Franchise Fees 519,051 556,700 558,428 165,889 586,139 - 586,139 5%

Developer Fees and Pemits 1,087,315 875,000 3,219,000 1,606,336 3,564,470 - 3,564,470 11%

Fines and Forfeitures 269,268 328,650 239,650 102,933 252,517 - 252,517 5%

Community Services 62,109 93,550 84,050 21,971 87,250 - 87,250 4%

General Charges, Fees Permits 198,676 90,100 19,900 8,822 18,250 - 18,250 -8%

Utility Charges/Trash Serv. 1,211,562 1,310,153 1,310,153 757,856 1,441,119 - 1,441,119 10%

Use of Money and Property 54,382 75,400 87,750 54,352 55,200 - 55,200 -37%

Grants/Donations/Transfers In 1,507,615 1,302,000 1,562,295 1,032,172 1,051,050 - 1,051,050 -33%

Grand Total 9,266,296 9,536,488 12,006,880 7,501,780 12,332,096 - 12,332,096 3%

Revenue By Source

FY 2020-21 FY 2021-22

Actual

RevenueAdopted Straight Line

Program

ChangeTotal

% Inc/

(Dec)

2

Revenue-

This section reviews each of the major categories of principal sources of revenue for the General Fund and

provides comments on expectations for FY 2021-22 regarding resources projected to be available.

The top five sources of revenue for the general fund (excluding transfers in from the Water and Sewer

Fund) are property tax and sales tax, Franchise Fees, Developer Fees and Trash Collection Fees. Combined,

these account for approximately 94% of the City’s annual income in the General Fund..

Property Tax– The Proposed FY2021-22 Budget is predicated on an assumed total tax rate of O&M and

Debt of $0.589977 per $100 of assessed valuation. This rate is expected to generate a total of $2,821,993 to

support General Fund operations and a total of $ 1,298,431 for debt service related to general government ac-

tivities. Estimated revenue from this source should be considered provisional as it ultimately depends on actual

payment of taxes by property owners during the fiscal year as well as payment of delinquent taxes that will be

collected from prior year assessments.

Sales Tax- The City collects $0.01 cent of the 8¼ % sales tax collected by the state, for the general fund. An additional ½ % is collected for the Economic Development Corporation. During the Covid-19 impacted year of 2020, sales tax revenue actually had its best year in the history of the City. It is assumed that this was mostly a result of residence staying home and buying locally. Whatever the reason, collections reached an all-time high. Projections for FY 2021-22 are based on anticipation of a continued recovery which has been the case for the 10 months of the current fiscal year. Based on this and the level of economic activity trending even higher, estimated total receipts from sales tax for next year are expected to increase by 8.3%.

Franchise Fees – This fee is assessed certain utilities as a function of their gross receipts. In the case of ONCOR for example the Franchise fee is 3% of their gross receipts and is passed on to the customer by the Franchisee. It is to compensate the City for the company’s use of City’s right-of-way to install infrastructure needed to provide each one of their particular service. Based on the last two years’ experience It is assumed that franchise fees will continue to grow as the customer base of the utilities and usage increases over time.

Development Fees and Permits – Prior to FY 2019-20, this source of revenue provided very little in-come for the City. With few major residential or commercial developments, which are the source of most of this revenue, expenses for “Development Services” were frequently more than fees collected. This began to change midway through 2020 despite the fact that Covid-19 restrictions were generally retarding economic activity. As competition heated up between developers to see who could get housing construction started first, no less than six major developers joined the contest.

Taking advantage of this trend, management staff including a new Director of Development Services carefully reviewed each of the fees and charges related to development activity that were then being charged and found them to be out of date compared to those being charged by other cities. As a result fees were adjust-ed, in many cases to twice the former rates, in order to provide additional income for City services but at the same time remain competitive with other local government jurisdictions.

3

In addition to these increases in fees, management recommended, and Council approved two other fund-ing mechanisms that have greatly enhanced the City’s ability to generate revenue. The first was implementa-tion of “Participation Agreements’ with developers whose purpose was to have developers share in the costs of financing infrastructure that is a direct benefit to their development. In the past, these costs have been solely borne by the City. Likewise, the City has introduced the use of “Master Development Fees” as a condition of approval of Municipal Utility Districts( MUDS). Proceeds from these fees may be invested to generate annual revenue for use in future maintenance costs of infrastructure that serve the MUD.

Trash Collection and Recycling Fees – The contract for trash collection and disposal original held by Republic Services was assigned to Waste Management effective December 2018. Based on a new amended agreement with Waste Management, “Beginning on October 1, 2019 and every year thereafter until the end of the contract, rates may be adjusted to reflect changes in the Bureau of Labor Statistics Water, Sewer and Trash Index (WST). “These annual increases shall have a minimum increase of 2% with an annual cap of 5%.”. Waste Management will increase their residential rates by 2.85% per the existing contract. Increases in Commercial have yet to be established but should be in the range of 3%. Expenses and revenue in the adopted budget reflect anticipated costs and revenue based on these rate increases as well as a significant increase in the number of customers that is expected as new developments come on line.

Fines – Fines and penalties collected by the City through the Municipal Court system have declined

over the last several years. The last 18 months have been negatively impacted by Covid- restrictions on en-

forcement and the judicial process. In an effort to protect citizens and police officers from undue exposure to

the virus, efforts were made to minimize personal communications required to effectively enforce traffic viola-

tions. In addition, the State Judicial System recommended against in-person judicial proceedings during most

of this time.

The impact of these practices has had a deleterious effect on enforcement and collections. With the

state beginning to open up, it is expected that revenue from fines and forfeitures will improve in the coming

year. Projections for FY 2021-22 are a bit more aggressive than the two prior years but are not expected to

reach the level of collections that were seen as recently as 2018.

Transfers-in - Transfers from several funds to the general fund are designed to reimburse the latter for most-

ly administrative expenses absorbed by the general fund in support of the fund from which funds are trans-

ferred. These include the Utility Fund, Economic Development Corp. Fund and various Special Revenue

Funds. .

Because an excessive amount of transfer negatively impacts the City’s credit rating, it is rec-

ommended that in the coming years, efforts are made to continue to reduce the amount of funds transferred

from the Utility Fund to a level that more closely represents a true cost of overhead to the Fund. For FY 2021-

22 transfer amounts from the Utility Fund have been reduced by 10% from the prior year.

4

A Complete listing of revenues for the general fund by line item, with comparisons of the

amounts actually received in FY 2019 and amounts budgeted and collected year-to-date begins on the follow-

ing page.

5

FY 2019-20

REVENUE Amend.#1 Y-T-D Actual

Taxes 7-6-2021 3-31-21

Property TaxesProperty Taxes - Current 2,126,070 2,672,682 2,638,565 2,355,157 2,821,993 - 2,821,993 7%Property Taxes - Delinquent 359,721 320,250 320,250 307,645 336,263 - 336,263 5%

Prop. Taxes - Prior Year Delinq. 34,904 38,850 38,850 25,560 41,570 - 41,570 7% Penalty & Int.-Delinquent 26,372 27,300 27,300 19,540 27,846 - 27,846 2%

Subtotal 2,547,067 3,059,082 3,024,965 2,707,902 3,227,671 - 3,227,671 7%

Sales Tax

Sales Tax 1,787,137 1,827,853 1,882,689 1,033,338 2,031,330 - 2,031,330 8%

Miscellaneous Taxes Beverage Tax 22,114 18,000 18,000 10,209 17,100 - 17,100 -5%

Total Taxes 4,356,318 4,904,935 4,925,654 3,751,449 5,276,101 - 5,276,101 7%

Franchise Fees

Franchise Electric 267,155 272,000 272,000 6,084 285,600 - 285,600 5%

Franchise Gas 45,306 48,500 42,228 42,228 44,339 - 44,339 5% Franchise Misc Telephone 18,521 30,000 30,000 5,514 31,500 - 31,500 5%

Franchise Fee Waste Mgmt. 51,092 56,000 64,000 37,941 67,200 - 67,200 5% Franchise Cable 136,976 150,000 150,000 74,122 157,500 - 157,500 5% Franchise Billboard - 200 200 - - - - -100%

Total Franchise Fees 519,051 556,700 558,428 165,889 586,139 - 586,139 5%

Development Services Fees

Building Permits

Building Permits(E,M,P) 298,720 120,000 1,070,000 545,139 1,177,000 - 1,177,000 10%

Sign Permits 6,086 - - - 5,000 - 5,000 0% Security/Fire Alarm Permit 4,206 8,500 8,500 2,150 4,500 - 4,500 -47%

Sprinkler Sys. Permit Fees - 500 500 - 500 - 500 0%

Subtotal 309,011 129,000 1,079,000 547,289 1,187,000 - 1,187,000 10%

Development Process Fees

Planning & Zoning Fees 20,796 - 2,500 1,070 2,500 - 2,500 0%Zoning/Land use Fees 1,200 100,000 5,000 1,930 5,000 - 5,000 0%

Plats - Concept Plans 28,467 75,000 75,000 30,023 75,000 - 75,000 0%Subdivision Construct. Plans - - 50,000 26,099 75,000 - 75,000 50%

Site Development Plans 407,937 150,000 1,000,000 502,095 1,090,000 - 1,090,000 9%

Work W/O City Approval 1,014 - - - - - - -

Subtotal 459,413 325,000 1,132,500 561,217 1,247,500 - 1,247,500 10%

Inspection/Occupancy

Inspection/Re-inspect. Fees 318,890 200,000 800,000 397,830 927,220 - 927,220 16%

Fire Inspection Fees - 500 500 - 1,000 - 1,000 100%

Certificate of Occupancy - 15,000 1,500 - - - - -100%

Subtotal 318,890 215,500 802,000 397,830 928,220 - 928,220 16%

Master Devl. Fees - 200,000 200,000 100,000 200,000 - 200,000 0%

Subtotal - 200,000 200,000 100,000 200,000 - 200,000 0%

General Fund Revenue

Fiscal Year 2021-22

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

6

FY 2019-20


7-6-2021 3-31-21

Misc. Admin. Fees

Postal/Filing Recovery Fees - 500 500 - 250 - 250 -50%

Renotifications Fees - 1,000 1,000 - 500 - 500 -50%

Delay of Hearing Penalty - 1,500 1,500 - 1,000 - 1,000 -33%Work W/O City Approval - 2,500 2,500 - - - - -100%

Subtotal - 5,500 5,500 - 1,750 - 1,750 -68%

Total Develop. Service Fees 1,087,315 875,000 3,219,000 1,606,336 3,564,470 - 3,564,470 11%

Fines and Forfeitures

Municipal Court

Arrest Fees 45 100 100 4 50 - 50 -50%

Dismissal Fee - 50 50 - 50 - 50 0%

Municipal Court Fines 259,189 275,000 208,000 99,220 236,917 - 236,917 14%

Child Safety et al Court Fees 3,927 4,500 3,000 918 2,000 - 2,000 -33%

Subtotal 263,161 279,650 211,150 100,142 239,017 - 239,017 13%

Code Enforcement

Animal Control Fees 505 2,000 1,000 18 500 - 500 -50%

Code Enforcement Penalties 5,602 12,000 2,500 1,110 3,000 - 3,000 20% Code Enforce. Lien Recov. - 35,000 25,000 1,663 10,000 - 10,000 -60%

Subtotal 6,107 49,000 28,500 2,791 13,500 - 13,500 -53%

Fines and Forfeiture Total 269,268 328,650 239,650 102,933 252,517 - 252,517 5%

Community Services

Library Revenue

Library Card (Resident) 12,154 7,500 7,500 3,050 7,000 - 7,000 -7%

Library Card (Non-Res.) - 3,500 3,500 355 1,000 - 1,000 -71%

Library Fines - 2,000 2,000 150 1,000 - 1,000 -50%

Library Special Events - 9,500 9,500 - 9,500 - 9,500 0%

Library Copying Fees - - 2,000 748 2,000 - 2,000 0%

Library Misc. Charges - 500 500 149 250 - 250 -50%

Library Donations 38 2,000 1,000 24 1,000 - 1,000 0%

Subtotal 12,193 25,000 26,000 4,476 21,750 - 21,750 -16%

Park and Recreation Revenue

Rec All Purpose Annual Passes - 40,000 20,000 1,242 20,000 - 20,000 0%

Rec Membership Fees 43,277 12,000 12,000 6,287 15,000 - 15,000 25%

Rec Membership Daily Fees - 5,000 2,000 915 2,500 - 2,500 25%

Pool Rental/Lessons 925 5,000 5,000 - 5,000 - 5,000 0%Special Events/Rec Prog. 5,415 3,500 8,000 3,350 10,000 - 10,000 25%

Subtotal 49,617 65,500 47,000 11,794 52,500 - 52,500 12%

Other Misc. Comm. Serv. Fee

Historic Dist Fee 300 300 300 50 250 - 250 -17%

Temporary Banner Permit - 250 250 - 250 - 250 0% Sign Permit - 2,500 10,500 5,651 12,500 - 12,500 19%

Subtotal 300 3,050 11,050 5,701 13,000 - 13,000 18%

Community Services Total 62,109 93,550 84,050 21,971 87,250 - 87,250 4%

REVENUE ( Cont.)

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

7

FY 2019-20


7-6-2021 3-31-21

Gen. Licenses, Fees & Charges

General Charges for Services

Alcohol Beverage License 480 1,500 1,500 75 150 - 150 -90%

Vending Machine License 50 50 50 - 50 - 50 0%

Solicitor's Permit 898 800 800 100 200 - 200 -75%

Wrecker Permit 25 200 200 175 250 - 250 25%

Movie Location Fees 1050 1,000 1,000 200 1,000 - 1,000 0%

Police Accident Reports 2,213 2,500 1,500 456 1,500 - 1,500 0%

Open Rec./Copier/Notary 2,084 1,500 2,500 1,636 2,500 - 2,500 0%

Subtotal 6,800 7,550 7,550 2,642 5,650 - 5,650 -25%

Transaction Fees

Returned Check Fee 60 250 250 30 100 - 100 -60%

Credit Card Fee <$300 545 - 6,800 3,300 7,500 - 7,500 10%

Internet Trans. Fee - 5,000 - - - - - 0%

Library E Rate - 300 300 - - - - -100%

Subtotal 605 5,550 7,350 3,330 7,600 - 7,600 3%

Police Special Services

Elgin ISD SRO Charges 185,165 75,000 - - - - - 0%

EPD Escort Fees 4,142 2,000 5,000 2,850 5,000 - 5,000 0%

Law Enforcement Education 1,965 - - - - - - 0%

Subtotal 191,271 77,000 5,000 2,850 5,000 - 5,000 0%- - -

General Licenses & Fees Total 198,676 90,100 19,900 8,822 18,250 - 18,250 -8%

Utility Charges

Sanitation Services

Application Fee 45 500 500 - 500 - 500 0%

Trash Collect - Resident 1,211,517 765,136 765,136 757,856 841,650 - 841,650 10%

Trash Collect - Com Carts - 53,680 53,680 - 59,048 - 59,048 10% Trash Collect - Com Contain. - 490,837 490,837 - 539,921 - 539,921 10%

Utility Charges Total 1,211,562 1,310,153 1,310,153 757,856 1,441,119 - 1,441,119 10%

Use of Money and Property

Investment-Interest Income

Interest Income 11,148 25,000 25,000 2,135 15,000 - 15,000 -40%

Subtotal 11,148 25,000 25,000 2,135 15,000 - 15,000 -40%

Rental City Property

Rec. Center Rentals 964 1,000 1,000 210 1,000 - 1,000 0%

Fleming Center Rentals - 6,000 2,000 150 2,000 - 2,000 0%

Sports Venue Rentals 2,513 - - - 2,150 - 2,150 100%

Park Rentals all Parks 1,030 3,500 3,500 1,548 3,000 - 3,000 -14%

Fleming Center Rentals 3,933 - - - - - - 0%

Civic Center Rentals 1,850 - - - 2,000 - 2,000 0%

Park Rentals - 1,000 2,000 937 - - - -100%Reservation Cancel Fee - 250 250 - 50 - 50 -80%

Subtotal 10,290 11,750 8,750 2,845 10,200 - 10,200 17%

Sale of Surplus Property

Equipt. Salvage General Gov. 1,528 15,000 22,000 20,693 10,000 - 10,000 -55%

Subtotal 1,528 15,000 22,000 20,693 10,000 - 10,000 -55%

REVENUE ( Cont.)

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

8

FY 2019-20


7-6-2021 3-31-21

Refunds and Reimbursements

Refund- Rebates 31,416 10,000 32,000 28,679 10,000 - 10,000 -69% Insurance Claims - 13,650 - - 10,000 - 10,000 0%

Subtotal 31,416 23,650 32,000 28,679 20,000 - 20,000 -38%

Use of Money & Property Total 54,382 75,400 87,750 54,352 55,200 - 55,200 -37%

Grants/Donations/Trnsfs In

Grants

Federal Grant - - - - - - - 100%Cares Act 115,665 10,000 403,295 403,295 - - - 100%Park Grant 99,955 - - - - - - 100%Grant - PD - 15,000 - - - - - -100%Library Grant TSLAC 21,211 9,000 9,000 3,627 3,500 - 3,500 -61%

Subtotal 236,831 34,000 412,295 406,922 3,500 - 3,500 -99%

Donations

Contri. - Blue Santa - - 4,500 2,250 3,500 - 3,500 -22% Contri. - Canine Unit - - - - - - - -100%

Subtotal - - 4,500 2,250 3,500 - 3,500 -22%

Transfers in

Transfer In from Sp Rev. Fund (66) - - - - - - 0%Transfer In from HOT Fund 37,718 25,000 25,000 - 33,800 - 33,800 35%Transfer In Utility- Water 1,233,132 675,000 607,500 337,500 546,750 - 546,750 -10%Transfer In Utility- Sewer - 550,000 495,000 275,000 445,500 - 445,500 -10%

Transfer In from EDC - 18,000 18,000 10,500 18,000 - 18,000 0%

Subtotal 1,270,784 1,268,000 1,145,500 623,000 1,044,050 - 1,044,050 -9%-

Grants/Donations/Transf. Total 1,507,615 1,302,000 1,562,295 1,032,172 1,051,050 - 1,051,050 -33%

Grand Total 9,266,296 9,536,488 12,006,880 7,501,780 12,332,096 - 12,332,096 3%

REVENUE ( Cont.)

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

9

Proposed Appropriations-

At the heart of the budgeting process is establishment of the level of annual appropriations allotted each program provided by the City, that attempt to meet its service demands. Review and consideration of the Budget is an exercise that affords Council an opportunity to adjust the distribution of available fiscal resources among various programs that are traditionally included in the operating budget. The outside limit on fund availability is governed by anticipated revenue generated during the year. Fortunately, the City of Elgin is at a turning point in its history where a measure of surplus revenue should be available for the next few years to allow expansion of some programs to help meet increased demand of a growing population.

Unfortunately, an opportunity was missed to provide funding for internal infrastructure needs such as ren-ovating and expanding the Police Department building and providing additional office space needed for the City’s expanding administrative workforce. Eliminating these two components from the 2021 Bond Issue put an unnecessary strain on current resources to provide accommodations for staff and has resulted in having to squeeze additional staff into smaller work spaces that are not ideal.

The 2021-22 Fiscal Year Budget contemplates addition of 15 new positions as well as reclassifications of several existing positions. The majority of new positions (6) are proposed to be added in the Police Depart-ment. A summary of all new positions are found on the last page of Appendix C. Three program areas pro-posed for expansion in this year’s budget are 1.) addition of new police officer positions as well as support staff; 2.) reestablishment of a substantial street maintenance program that has been suspended for several years and 3.) revitalizing the City’s Park system. Details of the descriptions and impacts of each of these pro-grams are found in the respective sections of the budget where these resources have been added.

Salaries and Benefits - This category of expenditures includes payments for wages and salaries that are

paid out to employees as well as the City’s cost of benefits that include contributions to the employee’s retire-

ment plan (TMRS), FICA payments made by the City on behalf of the employee, cost of City provided health

plan, etc.

In a departure from previous years, budgeting for paid benefits that include workers compensation, un-

employment and various (5) health benefit plans have been decoupled from the payroll process and accounted

for under an internal service fund. This will greatly simplify the payroll process and provide much better con-

trol over these expenses. Details of these changes are found in the Internal Service Fund section of the Budget.

The proposed budget includes a three (3) percent Cost-of-living increase for all full time positions.

Supplies and Materials - Items budgeted for in this category includes only goods or materials needed in operation of the organizational units’ daily activities. Some allowance has been given for normal increases in goods that occur every year, but a very conservative approach has been taken in estimating these expenses. Past expenditure history, changes in emphasis of some of the programs and most importantly, the impact of an expected diminution in restrictions imposed in dealing with the Covid-19 pandemic.

In the case of some commodities such as fuel the trend has been trending upwards for the last few months and an allowance has been made and is reflected in increased costs for Vehicle and Equipment Service charges by the Internal Service Fund. While fuel cost are projected higher, an initial program to begin switching the City’s fleet to electric powered vehicles will help lower fuel costs in the future.

11

Services/Other Charges - The most common charges in this category are for Insurance and Professional Fees. The City contracts with TML- IEBP for its general liability and property insurance; Crossfield & Sheets for legal services and TRC for engineering services. In addition, utility costs such as for electricity, gas, and telephone services would normally be found under this category within the budgets of user departments. With establishment of the Internal Service fund, these charges are consolidated under ISF- Building Service Charges and are allocated based on the organizational unit’s use of City facilities.

Keeping with the practice established two years ago, legal, engineering and other professional services will be charged to the using departments. Insurance costs however will be charged in the form of ISD Equip-ment Fees. For this reason, you will find cases where a division paid for auto insurance last year directly in their budget, but this year will be consolidated in the user fees.

Capital Outlay - This category of expenditures is reserved for purchase of items that will be capitalized and added to fixed assets. Acquisitions in this category have a minimum cost or value of $5,000. As they are purchased, they are added to the City’s list of fixed assets. A useful life of the asset is determined, and a depre-ciation schedule established based on the original cost and the assets estimated useful life.

In past years, the costs of capital outlay items have been borne by the acquiring departments. In the case of vehicles and equipment, an “Equipment Replacement Fund” is established this year to accumulate funds for future replacement of these fixed assets. Up to this year, depreciation was just a book entry on the City’s bal-ance sheet.

Going forward however, depreciation expenses will be charged to using departments in in the form of an “Equipment Replacement Charge”. These funds will be accumulated and used to pay for replacement vehicles and equipment when needed. This will eliminate the need to issue debt to purchase such vehicles which has been the past practice. Acquisitions of “new” equipment as opposed to replacements, can still be acquired through a form of capital lease arrangements.

Internal Service Charges – As mentioned earlier, IT, Facility and Equipment costs are charged to each Department based on the use of the commodity. These funds will be transferred monthly by journal entry to the Internal Services Fund.

Internal Services Funds (ISF) are separate revolving funds that were initially assigned to be managed within the Public Works Department. As shown in the following breakdown of individual funds, two new funds are added:. These assets are grouped in five categories that include the following:

A. Information Technology- computers, accessories, software cost, etc.

B. Building Services- cost of insurance, maintenance, custodial service, etc.

C. Equipment Services – cost of fuel, repairs, insurance, etc.

D. Equipment Replacement Fund – depreciation costs are accumulated here to provide funds for future

replacement of equipment that is being depreciated.

E. Employment Benefits Services – Charges made to operating divisions to pay for cost of paid employee

benefits that include, unemployment, worker’s comp. and medical plans.

A change in the coming year will be to add the last two funds listed above, that will expand the use of re-volving funds to track costs and more efficiently pay bills associated with each category of expense. The Equipment Replacement Fund will be used to avoid having to issue debt, thus incurring added interest costs to replacement equipment. Using depreciation as a basis for the cost will properly allocate this fee to the proper division where the vehicles or equipment is assigned.

12

The advantage of the Employment Benefits Service charge is to accumulate funds to pay monthly premi-ums on health benefits, unemployment and worker’s compensation invoices, that are paid on a monthly basis and not bi-weekly as wages and benefits are paid.

The rates charged, including the overhead that is needed to cover the costs of personnel and supplies and materials needed to administer the program are based on various factors depending on the nature of the asset provided. For IT, it is simply a charge based on the number of computers allocated to each Department or Di-vision. While charges for buildings may be allocated based on square footage, the valuations for this year are less precise but are equitable, nevertheless. As the systems for calculating user fees develop in the future a greater level of sophistication and precision may be achieved.

Summary of Proposed Appropriations for General Fund- A summary of proposed appropriations by de-partment/division for the general fund is reflected in the following table. A comparison is made with prior year history and amounts for new programs are identified separately.

The chart shows a 26% increase over the amended amount in the previous year. This percentage increase represents expansion of several programs as well as addition of a transfer out from the general fund to the Cap-ital Improvement fund of $500,000 for an annual Street Maintenance Program that has been deferred for the last several years.

13

FY 2019-20

EXPENDITURES : Amend.#1 Y-T-D Actual

Exec./Administration 7/6/2021 3-31-21

City Council 88,632 81,819 84,725 57,249 87,942 19,000 106,942 26%

City Mgr./City Secretary 423,010 447,454 438,231 223,149 462,029 400 462,429 6%

Human Resources - - - - 222,047 59,142 281,189 100%

Finance 461,883 551,490 575,157 262,935 359,399 67,054 426,453 -26%Municipal Court 292,152 304,424 295,066 141,706 292,732 150 292,882 -1%

Subtotal 1,265,678 1,385,187 1,393,179 685,039 1,424,149 145,746 1,569,895 13%

Development Services

Planning 285,897 336,127 447,730 202,144 340,243 - 340,243 -24%

Building Permits/Insp. - 168,719 583,527 156,812 471,677 - 471,677 -19%

Code Enforcement - - - - 207,052 - 207,052 100%

Subtotal 285,897 504,846 1,031,257 358,956 1,018,972 - 1,018,972 -1%#####

Police

Administration 527,879 541,860 538,941 304,538 558,282 66,555 624,837 16%

Patrol 1,720,461 1,942,642 1,924,708 886,180 2,224,676 414,159 2,638,835 37%

Criminal Investigations CID 413,143 513,976 512,758 245,130 518,653 82,748 601,401 17%

Telecomm. 376,797 368,705 343,100 179,194 - 181,000 181,000 -47%

Animal Control 195,919 269,256 251,436 117,826 99,400 - 99,400 -60%

Subtotal 3,234,199 3,636,439 3,570,943 1,732,868 3,401,011 744,462 4,145,473 16%

Community Services

Comm. Services Admin. 190,347 285,773 260,768 103,976 296,811 - 296,811 14%

Library Operations 316,492 471,262 458,235 176,210 474,437 10,500 484,937 6%

Recreation Prog. 261,176 357,230 327,982 123,679 403,575 4,000 407,575 0%

Swimming Pool 28,070 156,172 117,886 14,335 148,785 - 148,785 26%

Subtotal 796,085 1,270,437 1,164,871 418,200 1,323,608 14,500 1,338,108 15%

Public Works

Administration 158,452 182,398 175,915 90,188 189,671 - 189,671 8%

Streets Division 903,643 1,123,061 1,104,011 449,218 1,155,701 - 1,155,701 5%

Sanitation Division 853,271 949,163 949,163 376,794 1,080,622 - 1,080,622 14%

Parks and Grounds 313,569 385,803 378,946 176,926 410,863 77,791 488,654 29%

Bldg./Equipt Services 418,711 - - - - - - 0%

Subtotal 2,647,646 2,640,425 2,608,035 1,093,126 2,836,857 77,791 2,914,648 12%#####

Transfers Out - - - - 975,000 370,000 1,345,000 100%

Non-dept - Allocated Reserve - 135,594 - - - - - 100%

TOTAL 8,229,504 9,437,334 9,768,285 4,288,189 10,979,597 1,352,499 12,332,096 26%

Total

FY 2020-21 FY 2021-22

% Inc/

(Dec)

Actual

ExpendituresAdopted Straight Line

Program

Change

14

Legislative- Executive-Administrative Divisions

This group of organizational units includes those tasked with legislative and chief executive authority

over all City Operations plus administrative support services such as financial, human resources and infor-

mation technology. The Judicial and administrative activities of the Municipal Court are also included to pro-

vide the necessary separation from the law enforcement responsibilities of the Police Department. While the

Judge is hired directly by the City Council, administration of court activities is under the Director of Financial

Management.

Legislative Division- This Division includes the office of Mayor and City Council. These elected officials pro-

vide policy guidelines and decision-making that provide the framework and define the direction that the City

follows in meeting the demands of its citizens.

The chart on the following page contains a breakdown of proposed appropriations for each line item listed. First a comparison is made of the actual amounts spent in FY 2019-20, amounts adopted, spent year-to-date and amended in 2020-21 and amounts proposed by line item for the 2021-22 fiscal year.

15

Legislative FY 2019-20

City Council Amend.#1 Y-T-D Actual

Compensation 7/6/2021 3-31-21

Monthly Stipend 16,200 17,400 16,200 7,500 17,400 - 17,400 7%

Social Security 1,300 1,103 1,851 - 1,103 - 1,103 -40%

Worker's Comp. 58 78 44 26 - - - -100%

Unemployment Ins 219 329 383 - - - - -100%

Travel & Training 7,795 5,500 5,500 - 6,000 - 6,000 9%

Subtotal 25,572 24,410 23,978 7,526 24,503 - 24,503 2%

Supplies & Materials

Uniforms 145 200 200 195 200 - 200 0%

Employee Appreciation 14,115 - - - - - - 0%

Emergency Resp. Supplies - - 743 743 - - - 0%

Subtotal 14,259 200 943 938 200 - 200 -79%

Services & Other Charges

Dues & Memberships 2,224 3,500 3,000 969 3,500 - 3,500 17%

Comm. Support Non-Profits 27,550 31,000 31,000 31,000 31,000 19,000 50,000 61%

Errors & Omissions Ins. 9,794 10,284 10,284 10,284 10,798 - 10,798 5%

Employee Bond 400 400 520 520 1,040 - 1,040 100%

Subtotal 39,968 45,184 44,804 42,773 46,338 19,000 65,338 46%

Internal Service Transfers

ISF- IT Service Charges 8,833 12,025 15,000 6,012 16,496 - 16,496 10%

ISF-Employee Benefits - - - - 405 - 405 100%

Subtotal 8,833 12,025 15,000 6,012 16,901 - 16,901 13%

TOTALS 88,632 81,819 84,725 57,249 87,942 19,000 106,942 26%

FY 2020-21

General Fund

AdoptedProgram

ChangeStraight Line Total

% Inc/

(Dec)

Actual

Expenditures

FY 2021-22

Fiscal Year 2021-22 Appropriations

Moved to Internal Services

16

Executive Division

The Executive Division consists of the City Manager and City Secretary with the former providing day to day

guidance and supervision to each of the City’s departments in implementing policies and procedures defined

by the City Council. The City Manager functions as Chief Executive Officer.

The City Secretary is the official record keeper of the City and is also responsible for managing City elec-

tions, coordinating development and posting of Council agendas and providing general administrative support

to the Council as a whole and its individual members.

Highlights: Assistant City Manager/CFO has been reclassed to Chief Financial Officer in Finance Department

The chart on the following page contains a breakdown of proposed appropriations for each line item listed. First a comparison is made of the actual amounts spent in FY 2019-20, amounts adopted, spent year-to-date and amended in 2020-21 and amounts proposed by line item for the 2021-22 fiscal year.

112 - City Manager

2019-20 2020-21 2021-22 2021-22

Amended Amended Proposed Adopted

Amended Adopted Amended Proposed

City Manager 1 1 1 1.00 1.00 1.00 1.00 1.00

Assistant City Manager/CFO 0 1 0 0.00 0.00 1.00 1.00 0.00

City Secretary 1 1 1 1.00 1.00 1.00 1.00 1.00

Total 2 3 2 2.00 2.00 3.00 3.00 2.00

Executive

Number of Employees Full Time Equivalent Positions

Authorized Classifications2019-20 2020-21

17

Executive FY 2019-20

City Manager Amend.#1 Y-T-D Actual

Salaries & Benefits 7/6/2021 3-31-21

Base Salaries 218,473 237,640 231,027 116,907 242,048 242,048 5%

Overtime - - - - - - -100%

Longevity Pay 380 480 500 500 360 360 -96%

Social Security 15,869 16,734 13,074 7,047 17,005 17,005 30%

Municipal Retire. Sys. 32,491 34,624 30,964 17,099 34,242 34,242 11%

Worker's Comp. 911 418 646 314 - - - -100%

Unemployment Ins. 324 340 680 340 - - - -100%

Medical Insurance 23,120 29,604 29,064 14,528 - - - -100%

Car Allowance 15,600 8,400 8,400 4,477 8,400 - 8,400 0% Travel & Training 5,205 4,500 4,500 503 4,500 - 4,500 0%

Subtotal 312,372 332,740 318,855 161,715 306,555 - 306,555 -4%


Office Supplies 5,717 3,500 2,700 701 2,500 2,500 -7%

Postage 142 - 500 250 500 500 100%

Printing - 1,500 1,500 - 1,000 1,000 -100%

Printing Covid-19 signs - 1,000 1,000 - - - -100%

Meeting Expenses - 2,500 2,500 555 2,500 2,500 0%

Minor Office Equipt. 1,003 - - - - - 0%

Uniforms and Clothing - 200 200 - 500 500 100%

Employee Appreciation - 15,000 16,000 8,373 15,000 15,000 -6% Covid Supplies 16,671 - 4,000 3,826 - - - -100%

Subtotal 23,534 23,700 28,400 13,705 22,000 - 22,000 -23%


Legal Services 47,828 17,500 25,000 11,531 25,000 - 25,000 0%

Engineering 8,561 5,000 10,000 4,064 10,000 - 10,000 0%

Geotech Services - - - - -

Consulting Services 1,102 - - - - - - 0%

Contract Services 355 2,500 3,500 3,500 4,500 - 4,500 29%

Records Mgmt. Serv. 1,222 - - - 1,500 1,500 0%

Codification 8,728 7,500 7,500 1,225 9,000 - 9,000 20%

Printing - Notices etc. 1,004 1,000 1,000 340 1,000 1,000

Dues & Subscriptions. 5,002 2,500 2,500 299 2,000 2,000 -20%

Elections 370 26,000 12,462 12,462 16,000 - 16,000 100% Employee Bond 377 400 400 - 400 400 800 100%

Subtotal 74,549 62,400 62,362 33,421 69,400 400 69,800 12%

Internal Service Charges


ISF-Bldg. Service Charges - 11,289 11,289 5,645 17,573 - 17,573 100%

ISF-Employee Benefits - - - - 21,161 21,161 100%

Subtotal 12,555 28,614 28,614 14,308 64,074 - 64,074 124%

TOTALS 423,010 447,454 438,231 223,149 462,029 400 462,429 5.5%

FY 2020-21 FY 2021-22

AdoptedProgram

Change

Actual

ExpendituresStraight Line Total

% Inc/

(Dec)

Moved to Internal

Services

18

Finance Department

The Chief Financial Officer oversees the Accounting Division of the City, along with Utility Billing,

Municipal Court and the Budgeting/Financial portion of Internal Services.

19

Highlights: Assistant City Manager/CFO has been reclassed to Chief Financial Officer, Purchasing/Grants Specialist position

created. HR Department was segregated to its own Department.

The chart on the following page contains the breakdown of adopted appropriations for each line item listed. First a comparison is made of the actual amounts spent in FY 19-20 and year-to-date amounts for the current budget year.

114 - Accounting

2019-20 2020-21 2021-22 2021-22



Chief Financial Officer 0 0 1 1.00 1.00 0.00 0.00 1.00

Accounting Manager/Finance Officer 1 1 0 1.00 1.00 1.00 1.00 0.00

Financial Analyst/Accountant 0 1 1 0.00 0.00 1.00 1.00 1.00

Purchasing & Grants Specialist 0 0 1 0.00 0.00 0.00 0.00 1.00

Accounting Technician 1 1 1 1.00 1.00 1.00 1.00 1.00

AP Clerk 1 0 0 1.00 1.00 1.00 0.00 0.00

Total 3 3 4 4.00 4.00 4.00 3.00 4.00



Financial Services

20

The majority of the 26% decrease in expenditures is a result of moving the new HR position to a newly created

HR Department.

Finance & Admin. FY 2019-20



Base Salaries 233,367 310,831 308,377 150,924 178,226 47,906 226,132 -27%

Overtime 4,371 - 3,460 3,460 - - - -100%

Longevity Pay 670 850 780 780 600 120 720 -8%

Social Security 18,569 19,879 21,471 11,386 12,257 3,045 15,302 -29%

Municipal Retire. Sys. 36,566 44,034 44,124 21,784 24,422 6,748 31,170 -29%

Worker's Comp. 1,050 576 669 349 - - - -100%

Unemployment Ins. 648 680 1,751 1,071 - - - -100%


Car Allowance 17,605 - - - - - - 0%

Travel & Training 4,897 8,000 8,000 477 5,000 - 5,000 -38%

Subtotal 349,836 418,683 427,230 208,382 220,505 57,819 278,324 14%


Office Supplies 3,639 3,000 3,000 1,135 2,000 - 2,000 -33%

Postage 3,233 2,500 2,500 500 1,000 - 1,000 -60%

Minor Office Equipt. - - 1,500 262 250 - 250 100%

Uniforms 183 - 500 361 500 - 500 100%

Subtotal 7,055 5,500 7,500 2,258 3,750 - 3,750 100%


Audit Services 23,715 35,000 35,000 - 38,500 - 38,500 10%

Dues & Member. 1,551 450 450 175 450 - 450 0%

Contract Services 6,226 - - - 4,000 - 4,000 0%

Professional Serv. 1,149 - - - - - 0%

Print Public Notices - 120 120 - - - -100%

Appraisal Board 41,701 35,000 35,000 17,804 36,750 - 36,750 5%

County Tax Collect. 10,358 7,500 7,500 7,352 7,000 - 7,000 -7%

Pre Employment Screen - 4,600 7,600 3,675 - - - -100%

Temp. Employee Services - 10,000 840 - - - 0%

Telephone 7,536 - - - - - - 0%

Employee Bond 467 500 500 200 500 - 500 0%

Subtotal 92,703 83,050 96,170 30,166 87,200 - 87,200 -9%

Internal Service Transf.

ISF- IT Service Charges 10,530 16,034 16,034 8,017 11,814 - 11,814 -26%

ISF-Bldg. Service Charges 1,760 28,223 28,223 14,112 8,237 - 8,237 -71%

ISF-Employee Benefits - - - - 27,893 9,235 37,128 100%

Subtotal 12,290 44,257 44,257 22,129 47,944 9,235 57,179 29%

TOTALS 461,883 551,490 575,157 262,935 359,399 67,054 426,453 -26%

Adopted

FY 2020-21 FY 2021-22

Program

ChangeStraight Line Total

% Inc/

(Dec)

Actual

Expenditures


21

Department of Human Resources

The City of Elgin’s workforce continues to grow resulting in an increased demand for HR services. Current HR staff (including director) are focused on maintaining compliance and the day-to-day tasks. This limits the department’s ability to give focus to the necessary improvements needed in the HR area. Such improvements remain a high priority in moving the city to a professional organization. These projects include completion of classification study, HR policies and procedures, personnel file maintenance, developing curriculum for employee/supervisor training, and providing such, overhaul onboarding process, and conver-sion to InCode and Executime. These projects have been slowed by the increased demand for HR Services, and COVID-19. In addition, the conversion was not completed successfully, drastically increasing the demand on current staff.

Highlights: HR Department was segregated to its own Department. HR Assistant position was added.

113 - Human Resources

2019-20 2020-21 2021-22 2021-22



HR Director 1 1 1 1.00 1.00 1.00 1.00 1.00

HR Specialist 0 1 1 0.00 0.00 1.00 1.00 1.00

HR Assistant 0 0 1 0.00 0.00 0.00 0.00 1.00

Total 1 2 3 1.00 1.00 2.00 2.00 3.00



22

Human Resources FY 2019-20



Base Salaries - - - - 123,231 39,250 162,481 100%

Overtime - - - - - 1,388 1,388 100%

Longevity Pay - - - - 120 - 120 100%

Social Security - - - - 7,821 2,580 10,401 100%

Municipal Retire. Sys. - - - - 17,163 5,717 22,880 100%

Travel & Training - - - - 2,500 1,000 3,500 0%

Subtotal - - - - 150,835 49,935 200,770 0%


Office Supplies - - - - 1,200 - 1,200 100%

Postage - - - - 500 - 500 100%

Minor Office Equipt. - - - - 250 - 250 100%

Uniforms - - - - 200 - 200 100%

Subtotal - - - - 2,150 - 2,150 100%


Legal Services - - - - 10,000 - 10,000 100%

Dues & Memberships - - - - 1,500 - 1,500 100%

Contract Services - - - - 250 - 250 100%

Professional Serv. - - - - - - - 0%

Emp.Pre Emply Screen - - - - 7,600 - 7,600 100%

Subtotal - - - - 19,350 - 19,350 100%


ISF- IT Service Charges - - - - 11,814 - 11,814 100%

ISF-Bldg. Service Charges - - - - 21,161 - 21,161 100%


Subtotal - - - - 49,712 9,207 58,919 100%

TOTALS - - - - 222,047 59,142 281,189 100%

Actual


Program

ChangeTotal

% Inc/

(Dec)

FY 2021-22FY 2020-21

23

Municipal Court

The Elgin Municipal Court is the judicial branch of government for the jurisdictional territory of the

City of Elgin, Texas. Municipal courts encounter more defendants than all other Texas courts combined.

Therefore, it is of paramount importance that the court provides fair and impartial justice by promoting the

highest standards in customer service, upholding the integrity of the court, and building public trust and confi-

dence.

The administration, clerks of the court, city prosecutor and the municipal judge are committed to ad-

ministering justice in a fair, efficient, and timely manner. Court services are increasingly available online, by

telephone and through the mail which contributes to compliance in a customer service and eco-friendly way.

Texas municipal courts adjudicate mostly Class C Misdemeanor and “fine” only cases, most of which

are criminal, including but not limited to traffic, city ordinance, state code, juvenile, parking, and disability

parking violations.

24

The chart on the following page contains the breakdown of adopted appropriations for each line item listed. First a comparison is made of the actual amounts spent in FY 2019-20 and year-to-date amounts for the current budget year.

118 - Municipal Court

2019-20 2020-21 2021-22 2021-22



Supervisory Court Clerk 1 1 1 1.00 1.00 1.00 1.00 1.00

Deputy Court Clerk 1 2 2 1.00 1.00 1.00 2.00 2.00

Records Clerk 1 0 0 1.00 1.00 0.00 0.00 0.00

Total 3 3 3 3.00 3.00 2.00 3.00 3.00



25

The 1% overall reduction in expenses is based on reduced ISF Building Service Charge due to the move of op-

erations from the annex to the main City Hall in a much reduced space.

FY 2019-20

Municipal Court Amend.#1 Y-T-D Actual


Base Salaries 125,170 122,554 122,554 60,836 127,678 - 127,678 4%

Overtime 1,992 2,644 2,644 37 2,738 - 2,738 4%

Longevity Pay 425 660 660 745 840 - 840 27%

Social Security 9,418 7,986 8,574 4,515 8,329 - 8,329 -3%

Municipal Retire. Sys. 14,548 17,691 17,691 8,638 18,456 - 18,456 4%

Worker's Comp. 568 511 276 160 - - - -100%



Travel & Training 4,825 2,500 2,500 366 2,500 - 2,500 0%

Subtotal 178,617 180,148 180,390 88,047 160,541 - 160,541 -11%


Office Supplies 2,857 1,500 650 177 1,500 - 1,500 131%

Postage 1,655 1,500 1,250 500 1,500 - 1,500 20%

Printed Materials 1,686 1,000 500 - 1,000 - 1,000 100%

Uniforms 768 350 350 - 350 150 500 43%

Subtotal 6,967 4,350 2,750 677 4,350 150 4,500 64%


Collection Fees 36,148 15,000 15,000 7,250 15,000 - 15,000 0%

Judicial Services 23,734 52,000 42,000 20,878 45,000 - 45,000 7%

Legal Services - Pros. 18,829 15,000 17,000 6,366 18,000 - 18,000 0%

Dues & Memberships 342 150 150 - 150 - 150 0%

Jury Expense - 800 800 - 800 - 800 0%

Contract Services 6,022 - - - - - - 0%

Employee Drug Screen. 97 - - - - - - 0%Telephone 8,207 - - - - - - 0%

Subtotal 93,380 82,950 74,950 34,494 78,950 - 78,950 5%



ISF-Bldg. Service Charges 1,961 16,934 16,934 8,467 10,548 - 10,548 100%

ISF-Vehicle Charges 3,230 - - - - - - 0%

ISF-Employee Benefits - - - - 27,656 - 27,656 100%

Subtotal 13,188 36,976 36,976 18,488 48,891 - 48,891 32%

TOTALS 292,152 304,424 295,066 141,706 292,732 150 292,882 -1%

FY 2021-22FY 2020-21

Program

ChangeTotal

% Inc/

(Dec)Straight Line

Actual

ExpendituresAdopted


26


The Development Services Department provides various services related to reviewing of all develop-ment projects, maintaining zoning standards, landscape standards, building standards, and fire standards, for any development within the City. It also reviews signage and platting standards within the City limits, its one (1) mile statutory extraterritorial jurisdiction (ETJ), and numerous properties within its ETJ. The Department also processes annexations and ward assignment to newly annexed areas. The Department works to ensure that new development meets, and existing development continues meeting the adopted City Code standards, appli-cable State law, and the adopted Comprehensive Plan.

The Department works together to protect life and property while improving quality of life and the en-vironment within the City limits and its ETJ. The Department also works with its three (3) City appointed boards which helps guide the City Council and renders decisions regarding growth and development in the City. Many projects that come before the City for review are presented to the City’s Planning & Zoning Com-mission which advises it with recommendations.

27

Planning and Zoning Division

This Division is already existing and has been renamed from the previous fiscal year to better reflect its function. Functions under this Division include maintenance and any changes to any growth plans such as the Comprehensive Plan, maintains information concerning City Construction Standards. Intakes and reviews zon-ing applications such as rezoning, zoning variance, special exceptions, specific uses. Intakes and reviews plat-ting applications such as concept plans, preliminary plats, final plats, subdivision construction plans, short form plats, re-plats, amending plats, vacating plats, and subdivision variances. The Division also handles an-nexations, ward assignments to annexations, postal addressing including modifications, site development ap-plications, and wireless communication facilities. It also works in tandem with the Building and Fire Division and third-party reviews such as TRC (3rd party City Engineers) for reviews, function, and sharing information as well.

Currently the platting section is the fastest growing area of the Division. With numerous residential plats within the City limits and ETJ such as Homestead Estates, Elm Creek, Peppergrass, Eagles Landing Phase II, Trinity Ranch, and Harvest Ridge and proposed developments such as Lone Willow, Brickston, Ea-gles Landing Phase III, Creeks Crossing, and Stone Creek Ranch, long term future growth continues to occur in the area and is expected to expand this Division.

Current City Staffing of this Division consists of the Development Services Director and the Planning Technician. Expansion of the Building and Fire Division will free up the Planning Technician to focus more on planning related functions which allows for better handle the continued growth of this Division. Therefore, it is not expected this Division will need further expansion in the proposed FY 2021-2022 budget year.

The chart on the following page contains the breakdown of proposed appropriations for each line item listed.

121 - Planning and Zoning

2019-20 2020-21 2021-22 2021-22



Director - Development Services 1 1 1 1.00 1.00 1.00 1.00 1.00

Planning Tech 1 1 1 1.00 1.00 1.00 1.00 1.00

Total 2 2 2 2.00 2.00 2.00 2.00 2.00




28

The 24% reduction in expenses reflects less reliance on outside contractors for plan review. With em-ployment of a Building Official, this task will be performed in house.

Development Services FY 2019-20

Planning & Zoning Div. Amend.#1 Y-T-D Actual

Salaries & Benefits 7-6-2021 3-31-21

Base Salaries 131,320 116,293 116,733 57,588 122,626 - 122,626 5%

Overtime 838 1,314 564 34 500 - 500 -11%

Longevity Pay 790 1,440 1,260 1,260 1,560 - 1,560 24%

Social Security 10,727 7,564 8,450 4,690 7,973 - 7,973 -6%

Muni. Retirement Sys. 19,723 16,754 13,614 5,286 17,500 - 17,500 29%

Worker's Comp. 516 215 362 242 - - - -100%

Unemploy. Insurance 512 116 116 116 - - - -100%


Car Allowance 7,200 - - - - - - 0%

Travel & Training 40 1,500 1,500 - 1,000 - 1,000 -33%

Subtotal 196,710 162,113 159,516 79,836 151,159 - 151,159 -5%


Office Supplies 2,297 2,000 2,000 588 1,500 - 1,500 -25%

Postage 1,472 4,000 4,000 500 1,000 - 1,000 -75%

Printing 1,015 2,500 1,500 - 1,500 - 1,500 0%

Minor Office Equipt. 249 2,500 1,500 30 1,000 - 1,000 -33%

Uniforms - 500 2,000 - 500 - 500 -75%

Subtotal 5,033 11,500 11,000 1,118 5,500 - 5,500 -50%


Legal Fees 6,862 6,000 4,000 1,258 2,000 - 2,000 0%

Plan Review/ Reim. 52,744 125,000 235,000 103,244 126,000 - 126,000 -46%

Printing Services - - 1,000 555 1,000 - 1,000 0%

CC Card Fees 3,081 4,500 6,500 2,912 4,000 - 4,000 0%

Dues & Memberships 531 2,500 1,000 564 1,500 - 1,500 100%

Filing Fees 3,533 1,200 2,700 1,000 1,000 - 1,000 0%

Telephone 6,143 - - - - - - 0%

Subtotal 72,893 139,200 250,200 109,533 135,500 - 135,500 -46%





Subtotal 11,260 23,314 27,014 11,657 48,084 - 48,084 0%

TOTALS 285,897 336,127 447,730 202,144 340,243 - 340,243 -24%

% Inc/

(Dec)

FY 2021-22

Actual

Expenditures

FY 2020-21

Adopted Straight Line Program

ChangeTotal


29

Building and Fire Division

Based on current levels of activity in the Department and expected acceleration of new development in the City, it is essential to continue to grow City Staff. The first step in this effort was made last year to hire a full-time Building Permit Technician (Permit Clerk) to assist in the effort. For FY 2020-21 Council approved the addition of a full time Building Official that will oversee the newly created Building & Fire Division. This Building Official will also oversee the Building Permit Technician (Permit Clerk) that was hired in the previ-ous FY 2019-20, a newly approved Building Permit Technician, and two newly approved Building Inspectors.

Although a Building Official was budgeted by Council for the FY 2021 budget, there has not been building space to hire this professional. City Administration has relocated City Departments and their Staff to make space for this hire. The original idea of hiring the Building Official was to internalize building services to allow for additional flexibil-ity and increased customer services.

The chart on the following page contains the breakdown of proposed appropriations for each line item listed.

122 - Building & Inspections

2019-20 2020-21 2021-22 2021-22



Building Official 0 1 1 0.00 0.00 1.00 1.00 1.00

Building Inspector 0 2 2 0.00 0.00 0.00 2.00 2.00

Permit Clerk/Technician 1 2 2 1.00 1.00 1.00 2.00 2.00

Total 1 5 5 1.00 1.00 2.00 5.00 5.00



30

The 19% reduction in expenses is a result of inspections being conducted by in-house staff as opposed to contracting this work out to ATS.


Bldg. /Fire Permitting Amend.#1 Y-T-D Actual


Base Salaries - 81,368 203,718 19,084 239,049 - 239,049 17%

Overtime - 60 16,736 - 15,000 - 15,000 -10%

Longevity Pay - 1,376 60 60 - - - -100%

Social Security - 5,253 14,373 1,304 15,326 - 15,326 7%

Muni. Retirement Sys. - 11,637 31,839 2,889 33,635 - 33,635 6%

Worker's Comp. - 340 1,021 - - - - -100%

Unemploy. Insurance - 161 1,027 - - - - -100%

Medical Insurance - 8,458 14,789 - - - - -100%

Travel & Training - 500 1,000 - 1,500 - 1,500 50%

Subtotal - 109,153 284,563 23,337 304,510 - 304,510 7%


Office Supplies - 1,500 1,000 - 1,000 - 1,000 0% Printing - 1,000 500 - 1,000 - 1,000 100%

Minor Office Equipt. - 1,000 1,000 - 500 - 500 -50% Uniforms - 500 500 41 1,000 - 1,000 100% Postage - 2,500 1,000 - 1,000 - 1,000 0%

Subtotal - 6,500 4,000 41 4,500 - 4,500 13%


Inspection Services - 25,000 200,000 121,150 10,000 - 10,000 -95%

Contract Serv. Reim. - - - - - - - -100%

Dues & Memberships - 1,000 1,000 - 1,000 - 1,000 0%

Legal Fees - 2,500 2,500 - 2,500 - 2,500 0%

Subtotal - 28,500 203,500 121,150 13,500 - 13,500 -93%


ISF- IT Service Charges - 8,017 32,077 4,009 35,277 - 35,277 10%

ISF-Bldg. Service Charges - 11,289 33,867 5,645 28,830 - 28,830 -15%

ISF-Vehicle Charges - 5,260 25,520 2,630 30,725 - 30,725 20%

ISF-Eq. Replace/Acquire - - - 8,163 - 8,163 100%


Subtotal - 24,566 91,464 12,284 149,167 - 149,167 100%

TOTALS - 168,719 583,527 156,812 471,677 - 471,677 -19%

FY 2020-21

Actual


Program

ChangeTotal

% Inc/

(Dec)

FY 2020-21


31

Code Enforcement Division

In 2018, the Code Enforcement function was in the Department of Community Development. This ar-

rangement was changed in 2019 when this activity was transferred to be under the supervision of a Police

Commander in the Support Services Division. This Division included Animal Control, Code Enforcement, and

the Marshall Program.

At the same time, Development Services was moved to City Hall and experienced a significant expan-

sion of the services provided. Considering the growth of activity and the plan to bring formerly contracted

work in-house with a commensurate increase in certificated staff in all phases of building inspection, it is pro-

posed that the Code Enforcement function be reabsorbed into the Development Services Department under

direction of the Director of Development Services.

This is the more common arrangement organizationally for this Division in most cities in Texas.

Highlights: Code Enforcement was transferred to Development Services Division from the Police Department

217 - Code Enforcement

2019-20 2020-21 2021-22 2021-22



Code Enforcement Officer 1 1 1 1.00 1.00 1.00 1.00 1.00

Code Enforcement Official 1 1 1 1.00 1.00 1.00 1.00 1.00

Total 2 2 2 2.00 2.00 2.00 2.00 2.00


Authorized Classifications (position

titles determined by TDLR)

2019-20 2020-21

32


Code Enforcement Amend.#1 Y-T-D Actual


Base Salaries - - - - 89,809 - 89,809 100% Overtime - - - - 3,144 - 3,144 100% Longevity Pay - - - - 420 - 420 100% Social Security - - - - 5,927 - 5,927 100% Municipal Retire. Sys. - - - - 13,011 - 13,011 100% Travel & Training - - - - 1,000 - 1,000 100%

Subtotal - - - - 113,311 - 113,311 100%


Office Supplies - - - - 250 - 250 100% Postage - - - - 100 - 100 100% Printed Materials - - - - 200 - 200 100% Minor Supplies/Equip. - - - - 1,000 - 1,000 100% Uniforms - - - - 250 - 250 100%

Subtotal - - - - 1,800 - 1,800 100%


Dues & Memberships - - - - - - - 100% Contract Services - - - - - - - 100%

Filing Fees - - - - 1,000 - 1,000 100% Code Violation Abate. - - - - 50,000 - 50,000 100%

Subtotal - - - - 51,000 - 51,000 100%


ISF- IT Service Charges - - - - 5,819 - 5,819 100%

ISF-Bldg. Service Charges - - - - 1,352 - 1,352 100%

ISF-Vehicle Charges - - - - 7,981 - 7,981 100% ISF-Eq. Replace/Acquire 4,081 - 4,081 100%


Subtotal - - - - 40,941 - 40,941 100%

TOTALS - - - - 207,052 - 207,052 100%

FY 2020-21 FY 2020-21

Actual


Program

ChangeTotal

% Inc/

(Dec)

Moved from the Police

Department

Moved from the Police

Department

33

Department of Public Safety-

The Elgin Police Department serves to effectively reduce crime, the fear of crime and improve the

quality of life in our community. Police Department efforts are grounded in four fundamental goals which are

achieved through a broad spectrum of activities and identified measures to track progress towards these goals:

1. Crime Control: Effective Responses to Crime in Our Community

2. Team Development: A Focus on Our Most Important Resource

3. Achieving Active Community Partnerships: Shared Community Problem Solving Efforts

4. Efficiency and Accountability: Maintaining Public Trust and Confidence

As part of the re-organization plan, certain changes were made in the structure of the Police Depart-

ment. It is expected that these changes will improve the command structure and facilitate better use of re-

sources allocated to the department.

The following organizational chart shows the new structure of the department:

Management positions formerly in the Patrol Division, including the Chief and Assistant Chief were

placed in the Administrative Division along with administrative support personnel. A New Division for Crimi-

nal Investigations was created to allocate proper resources for this function. The SRO Program, which was for-

merly a stand-alone Division, has been reintegrated into the Patrol Division.

34

Administrative Division

The Administrative Division of the Police Department is made up of the three principal management

positions in the Department as well as administrative support staff. When the Administrative Division of the

PD was established the support staff included two administrative assistant positions. In the next year, with es-

tablishment of the Criminal Investigation Division, one of the two Admin. Assistants was transferred to CID

but still will be paid out of Administrative Division.

In the intervening time, it was determined that two Admin. Assts. were needed to support the three top

Management positions in the department. For this reason, an additional Administrative Assistant position is

requested.

Last year a Citizen’s Review Panel was established to provide recommendations to the Chief of Police

involving policy development and examination of police incidents including complaints and critical incidents.

While providing a voice to our community, the panel will also assist in developing trust, legitimacy and ac-

countability between our Department and our citizens.

Highlights: An additional Administrative Assistant was approved. Code Enforcement was transferred to Development Ser-

vices Division from the Police Department

The chart on the following page contains the breakdown of proposed appropriations for each line item listed. First a comparison is made of the actual amounts spent in FY 2019-20 and year-to-date amounts for the current budget year.

Public Safety

211 - Police Administration

2019-20 2020-21 2021-22 2021-22



Chief of Police 1 1 1 1.00 1.00 1.00 1.00 1.00

Commander 0 2 2 0.00 0.00 2.00 2.00 2.00

Administrative Assistant 2 2 3 2.00 2.00 2.00 2.00 3.00

Animal Control Officer 1 1 1 1.00 1.00 1.00 1.00 1.00

Total 4 6 7 4.00 4.00 6.00 6.00 7.00



35

Public Safety FY 2019-20

AdministrationAmend.#1 Y-T-D Actual


Base Salaries 359,962 332,821 320,156 197,306 290,060 44,325 334,385 4%

Overtime 4,155 1,265 7,265 4,628 654 581 1,235 -83%

Longevity Pay 2,002 540 575 575 480 - 480 -17%

Social Security 26,761 21,217 22,352 15,116 18,463 2,861 21,324 -5%

Muni. Retirement Sys. 48,140 47,015 41,278 25,245 40,517 4,611 45,128 9%

Worker's Comp. 12,196 4,793 5,825 4,156 - - - -100%



Travel Training 2,513 3,000 3,000 1,087 3,000 5,000 8,000 167%

Subtotal 486,163 445,572 427,233 257,972 353,174 57,378 410,552 -4%


Office Supplies 4,432 2,500 4,500 2,175 2,500 - 2,500 -44%

Postage 1,672 2,000 500 54 1,500 - 1,500 200%

Minor Office Equipt. 794 1,000 1,000 434 1,000 - 1,000 0%

Uniforms 5,011 5,000 5,000 2,371 5,000 - 5,000 0%

Ammunition - 2,400 3,400 2,548 2,000 - 2,000 -41%

Firearms - - - - - - - 0%

Emergncy Resp Supp. - - 200 188 - - - 0%

Subtotal 11,909 12,900 14,600 7,770 12,000 - 12,000 -18%


Legal Services 7,954 2,000 500 - 2,000 - 2,000 300%

Consulting Services 1,732 1,500 - - 1,500 - 1,500 100%

Dues & Memberships 555 500 100 22 500 - 500 400%

Explorer Prog. - 750 750 - 750 - 750 0%

Citizens Police Acad. 485 - - - - - - 0%

Boot Camp Juv. Prog. - 5,000 4,620 4,620 5,000 - 5,000 8%

Subtotal 10,726 9,750 5,970 4,642 9,750 - 9,750 63%




ISF-Vehicle Charges 9,000 15,781 17,781 7,890 21,408 - 21,408 20%

ISF-Eq. Replace/Acquire - - - - 22,860 - 22,860 100%


Subtotal 19,081 73,638 91,138 34,154 183,358 9,177 192,535 111%

TOTALS 527,879 541,860 538,941 304,538 558,282 66,555 624,837 16%

Actual


Program

ChangeTotal

FY 2021-22

% Inc/

(Dec)

FY 2020-21

General Fund



36

Elgin PD- Patrol Division

The Patrol Division provides police services within the incorporated city limits of Elgin. The city is

separated into six sectors. Patrol officers focus closely on issues relevant to our community and the specific

geographic areas to which they are assigned. They work in cooperation with community members and are pro-

active in their approach to resolving crime concerns and quality of life issues facing the community.

Our organization is active with neighborhoods and encourage a partnership with the community. We

seek to provide solutions to the challenges our rapidly growing community experiences. It is our commitment

to provide high quality police services and continue the approach to reducing crime to make Elgin one of the

safest cities in America.

For FY 2021-2022 budget, the Patrol Division is requesting 4 additional Patrol Officers to increase the

Four different patrol shifts to 4 officers instead of 3. One new Sergeant position is requested also. This posi-

tion will be utilized for patrol-based supervisory tasks as needed and responsible for supervising Animal Con-

trol along with implementing policy revisions and nationwide accreditation mandates.

Highlights: Four additional Officers were approved; One additional Sergeant. Identification of Corporals from Officers was

needed for hierarchy purposes.

212 - Patrol

2019-20 2020-21 2021-22 2021-22



Sergeant 4 4 5 4.00 4.00 4.00 4.00 5.00

Corporal 0 0 0 0.00 0.00 0.00 0.00 4.00

Officer 14 14 14 13.00 14.00 14.00 14.00 10.00

Cadet Officer 1 0 4 1.00 0.00 0.00 0.00 4.00

Total 19 18 23 18.00 18.00 18.00 18.00 23.00



37

Public Safety FY 2019-20

Patrol Operations Amend.#1 Y-T-D Actual


Base Salaries 896,207 944,547 897,201 417,970 1,032,285 270,576 1,302,861 45%

Overtime 90,243 80,000 98,499 58,499 73,019 - 73,019 -26%

Longevity Pay 2,814 2,160 1,420 1,420 2,560 - 2,560 80%

Social Security 73,537 60,027 64,701 35,900 70,291 17,156 87,447 35%


Worker's Comp. 35,386 17,344 22,537 13,216 - - - -100%

Unemploy. Insurance 2,635 3,062 2,441 2,441 - - - -100%


Travel & Training 4,853 10,000 6,500 895 5,000 7,500 12,500 92%

Subtotal 1,349,743 1,385,959 1,342,885 639,982 1,337,402 333,085 1,670,487 24%


Office Supplies 7,415 7,500 7,500 1,796 7,000 - 7,000 -7%

Postage 8 500 100 - 500 - 500 400%

Printed Materials 646 500 100 - 500 - 500 400%

Minor Office Equipt. 2,474 93,975 93,975 18,801 35,000 - 35,000 100%

Uniforms 9,748 24,000 24,000 5,191 24,000 - 24,000 0%

Investigative Supplies 445 - - - - - - 0%

Ammunition 10,561 6,000 9,000 6,351 12,000 - 12,000 33%

Firearms - 6,630 - - - - - 100%

K-9 Unit 1,100 - - - - - - 0%

Safety Supplies 1,100 - 250 118 - - - -100%

Subtotal 33,499 139,105 134,925 32,257 79,000 - 79,000 -41%


Consultant Services 102,072 - - - - - - 0%

Record Mgmt. Services 3,120 - - - 3,000 - 3,000 0%

Dues & Memberships 546 1,000 500 - - - - 0%

Contract Services 34,182 149,000 149,000 70,068 120,000 - 120,000 -19%

Employee Drug Scree. 2,878 - - - - - - 0%

Detention Services 3,825 6,000 6,000 2,820 6,000 - 6,000 0%

Citizens Police Acad. - - 2,200 2,200 2,200 - 2,200 0%

Law Enforcement Ins. 12,184 14,391 15,258 15,258 16,021 - 16,021 5%

Subtotal 158,807 170,391 172,958 90,346 147,221 - 147,221 -15%


ISF- IT Service Charges 49,958 87,153 87,153 43,577 121,723 25,329 147,052 69%

ISF-Bldg. Service Charges 669 62,091 77,091 31,046 58,444 - 58,444 -24%


ISF-Eq. Replace/Acquire 143,153 - 143,153 100%


Subtotal 178,412 247,187 273,940 123,595 661,053 81,074 742,127 171%

TOTALS 1,720,461 1,942,642 1,924,708 886,180 2,224,676 414,159 2,638,835 37%

-

FY 2021-22FY 2020-21

Total % Inc/

(Dec)

Program

ChangeStraight Line

Actual

ExpendituresAdopted


38

Support Services - Criminal Investigation

This program is responsible for investigating all felony and misdemeanor crimes that occur within the City. It

also develops crime control strategies and conducts targeted investigations of habitual criminals.

Staffing: Addition of a Detective position. Owing to the success of this unit that was formed in 2019, in clearing

cases that were not properly being attended to before this unit was established, one additional position will help improve

the rate of clearance of backlogged cases to a more manageable level.

214 - Criminal Investigations

2019-20 2020-21 2021-22 2021-22



Sergeant 1 1 1 1.00 1.00 1.00 1.00 1.00

Corporal/Evidence Tech 0 1 0 0.50 1.00 1.00 1.00 1.00

Detective 3 3 4 3.00 3.00 3.00 3.00 4.00

Total 4 5 5 4.50 4.00 5.00 5.00 6.00



39

Support Services FY 2019-20

Crime InvestigationAmend.#1 Y-T-D Actual


Base Salaries 242,017 298,072 285,937 136,901 307,014 59,380 366,394 28%

Overtime 39,046 42,000 32,903 17,903 21,717 - 21,717 -34%

Longevity Pay 240 480 480 480 480 - 480 0%

Social Security 21,369 18,930 21,234 11,784 20,888 3,765 24,653 16%


Worker's Comp. 9,739 5,469 7,200 4,142 - - - -100%



Travel & Training 3,395 2,500 2,500 764 2,500 - 2,500 0%

Subtotal 377,678 444,319 422,455 210,279 398,434 71,407 469,841 11%


Office Supplies 3,194 2,500 4,500 2,382 2,500 - 2,500 -44%

Postage - 450 50 - 450 - 450 800%

Printed Materials 37 500 1,000 900 500 - 500 -50%

Minor Office Equipt. 258 - 15 15 - - - -100%

Uniforms 5,245 3,000 4,000 2,084 3,000 - 3,000 -25%

Investigative Supplies 8,058 12,200 12,200 6,535 6,450 - 6,450 -47%

Ammunition - 3,000 2,000 806 2,400 - 2,400 20%

Firearms - 2,750 - - - - - 100%

Subtotal 16,793 24,400 23,765 12,722 15,300 - 15,300 -36%


Consulting Services 601 - - - 1,000 - 1,000 100%

Dues & Memberships 424 1,000 1,000 - 1,000 - 1,000 0%

Employee Drug Screening 59 - - - - - - -100%

Subtotal 1,085 1,000 1,000 - 2,000 - 2,000 100%







Subtotal 17,588 44,257 65,538 22,129 102,919 11,341 114,260 74%

TOTALS 413,143 513,976 512,758 245,130 518,653 82,748 601,401 17%

Actual

Expenditures

FY 2020-21


Change

% Inc/

(Dec)

FY 2021-22

Total


40

Support Services - Telecommunications

The Communications Unit is the link between the community and the Police Department, Fire Depart-ment, CID and Animal Control. There were at one time five Telecommunications Operators and Supervisor who work 24 hours a day answering emergency and non-emergency phone calls, monitoring and dispatching emergency personnel giving the highest level of service to the citizens of Elgin.

A series of events which include but are not limited to the recent dislocation of police department staff due to discovery of mold and other health issues found in the facility, the inadequacy of space for a fully func-tioning telecommunication operation in the existing facility and the challenge of keeping this section fully staffed, make it logical to propose that the City Contract with Bastrop County to provide this service.

The net effect of this proposal would result in savings of approximately of $162,000 compared to last year. A further advantage of contracting out this function is to provide more consistent coverage as the County has more resources to draw on to fulfill the obligations of this activity.

Highlights: Telecommunications Positions are being unfunded for FY2021-2022.

The chart on the following page reflects elimination of all line items with the exception of Contract Services.

216 - Telecommunications

2019-20 2020-21 2021-22 2021-22



Supervisor 1 1 0 1.00 1.00 1.00 1.00 0.00

Telecommuncation Officer 4 4 0 4.00 4.00 4.00 4.00 0.00

Total 5 5 0 5.00 5.00 5.00 5.00 0.00


Authorized Classifications 2019-20 2020-21

41


Telecomm.Amend.#1 Y-T-D Actual


Base Salaries 217,970 204,527 147,931 89,317 - - - -100%

Overtime 43,197 50,000 46,462 35,962 - - - -100%

Longevity Pay 860 960 325 325 - - - -100%

Social Security 19,303 12,968 13,929 9,547 - - - -100%

Municipal Retire. Sys. 36,799 28,736 27,300 17,589 - - - -100%

Worker's Comp. 1,642 920 643 1,124 - - - -100%

Unemployment Ins. 1,101 851 651 651 - - - -100%


Travel & Training 272 1,000 - - - - - 0%

Subtotal 361,795 342,254 261,614 166,201 - - - -100%


Office Supplies 703 750 750 473 - - - -100%

Uniforms 2,290 750 - - - - - 0%

Subtotal 2,993 1,500 750 473 - - - -100%


Dues & Memberships 30 - - - - - - 0%

Contract Services - - 51,285 - - 181,000 181,000 253%

Employee Drug Screen. 134 - - - - - - 0%

Subtotal 164 - 51,285 - - 181,000 181,000 253%


ISF- IT Service Charges 11,257 8,017 8,017 4,053 - - - -100%

ISF-Bldg. Service Charges 587 16,934 21,434 8,467 - - - 100%

Subtotal 11,844 24,951 29,451 12,520 - - - -100%

TOTALS 376,797 368,705 343,100 179,194 - 181,000 181,000 -47%

AdoptedProgram

Change

FY 2020-21

Actual

ExpendituresStraight Line Total

% Inc/

(Dec)

FY 2021-22

42

Support Services Division - Animal Control

The remaining function of the original Support Services Division that was started in 2019 is Animal

Control. AAs indicated previously, the new Support Services Division includes CID and Telecommunica-

tions the latter of which is proposed to be contracted out to the County. The third unit of this Division is Ani-

mal Control.

The chart on the following page contains the breakdown of proposed appropriations for each line item listed. First a comparison is made of the actual amounts spent in FY 2019-20 and year-to-date amounts for the current budget year. The transfer of Code Enforcement to Development Services accounts for the 60% reduction in projected costs for this activity.

Support Services Division

Animal Control

2021-22

Adopted

Amended Adopted Amended ProposedA

m

Support Services Supervisor 11 1.00 1.00 1.00 1.00 0.00

Code Enforcement 7 1.00 1.00 1.00 1.00 0.00

Animal Control 8 1.00 1.00 1.00 1.00 1.00

City Marshal - 0.40 0.40 0.00 0.00 0.00

Deputy Marshal - 0.40 0.40 0.00 0.00 0.00

Sub-total 3.80 3.80 3.00 3.00 1.00

Total Police Department 37.00 37.80 36.00 34.00 36.00

Full Time Equivalent Positions

2020-21Authorized Classifications Grade

2019-20

43


Animal ControlAmend.#1 Y-T-D Actual


Base Salaries 105,014 118,332 104,168 56,541 36,678 - 36,678 -65%

Overtime 2,462 5,000 1,500 452 1,000 - 1,000 -33%

Longevity Pay 330 360 305 305 60 - 60 -80%

Social Security 7,963 7,558 7,320 4,277 2,326 - 2,326 -68%

Municipal Retire. Sys. 15,085 16,746 14,310 7,568 5,103 - 5,103 -64%

Worker's Comp. 1,464 2,184 1,752 1,150 - - - -100%



Travel & Training 1,049 3,500 1,000 - 1,000 - 1,000 0%

Subtotal 146,041 179,565 152,495 79,746 46,167 - 46,167 -70%


Office Supplies 120 500 500 37 200 - 200 -60%

Postage 467 500 500 - 150 - 150 -70%

Printed Materials - 200 200 - 200 - 200 0%

Minor Supplies/Equip. 1,134 2,000 1,000 24 500 - 500 -50%

Uniforms 466 1,500 1,750 1,603 250 - 250 -86%

Subtotal 2,187 4,700 3,950 1,664 1,300 - 1,300 -67%


Dues & Memberships - - - - - - - 0%

Contract Services 185 - - - - - - 0%

Filing Fees 33 500 500 - - - - -100%

Animal Shelter Fees 12,692 13,000 23,000 12,205 25,000 - 25,000 9%

Code Violation Abate. 17,617 25,000 25,000 965 - - - -100%

Subtotal 30,527 38,500 48,500 13,170 25,000 - 25,000 -48%




ISF-Vehicle Charges 8,912 10,523 10,523 5,262 4,689 - 4,689 -55%



Subtotal 17,164 46,491 46,491 23,246 26,933 - 26,933 100%

TOTALS 195,919 269,256 251,436 117,826 99,400 - 99,400 -60%

Actual


Program

ChangeTotal

% Inc/

(Dec)

FY 2020-21 FY 2021-22


44

Department of Public Works

Under the organizational structure created last year, the role of Public Works was expanded to include not only Street Maintenance and Sanitation but also the Engineering, Parks and Grounds, Utilities and Build-ing/Equipment Services Divisions. All of these will be under the the Director of Public Works.

A new Division of Internal Services was added last year in place of the former Building/Equipment Services Division. In considering development of this Department, models from other, larger Cities were fol-lowed. Efforts were made to group functions that had a commonality of resources used in fulfilling their func-tions, that is labor, equipment and materials even if specific functions varied somewhat.

The new Internal Services Division contains sections for Administration, Information Technology , Building and Equipment Services. The two former divisions (Admin. and IT) will be under direction of the Director of Financial Management Services. Building and Equipment Services will however, will be super-vised and report directly to the Director of Public Works.

Establishing it as a revolving fund that provides services to user departments, it will gain better control over the acquisition and use of all resources under its responsibility rather than requiring each division to han-dle their own. Following is a representation of the Department of Public Works.

45


In its initial phase efforts were made to gather basic information some of which was used to update the City’s GIS System so that maintenance management programs can be developed and implemented. The two positions in this Division provide staff support to the Assistant City Manager but also to the various Division heads as needed. Information needed to develop comprehensive Maintenance Management Programs for each Division have been gathered and will need to be compiled. This gathering, compilation, processing and analy-sis of data will be accomplished by this staff.

Acquisition of GIS systems were acquired with part in part with 2019A Bond funds. The systems have been installed on City servers so that information may be viewed and used by Divisional

Staffing: No changes for the FY 2021-22 are contemplated.

311 - Administration

2019-20 2020-21 2021-22 2021-22



Director - Public Works 1 1 1 1.00 1.00 1.00 1.00 1.00


Total 2 2 2 2.00 2.00 2.00 2.00 2.00



46

Public Works FY 2019-20

Administration Amend.#1 Y-T-D Actual


Base Salaries 95,171 111,218 105,822 55,484 118,710 - 118,710 12%

Overtime 552 618 618 321 690 - 690 12%

Longevity Pay 735 780 645 645 480 - 480 -26%

Social Security 7,740 7,141 7,856 4,265 7,601 - 7,601 -3%

Muni. Retirement Sys. 14,533 15,817 15,120 7,963 16,681 - 16,681 10%

Worker's Comp. 850 203 594 491 - - - -100%



Car Allowance 7,200 - - - - - - 0%

Travel Training 1,912 2,000 2,000 415 1,000 - 1,000 -50%Subtotal 144,217 155,034 149,016 77,897 145,162 - 145,162 -3%


Office Supplies 1,161 1,050 1,050 599 1,050 - 1,050 0%

Uniforms 337 200 200 - 340 - 340 70%Subtotal 1,498 1,250 1,250 599 1,390 - 1,390 11%


Consulting Services 517 - - - - - - 0%

Dues & Memberships - 500 35 35 250 - 250 614%Subtotal 517 500 35 35 250 - 250 614%



ISF- Bldg. Service Charges 420 11,289 11,289 5,645 8,558 - 8,558 -24%

ISF-Employee Benefits - - - - 18,557 - 18,557 100%Subtotal 12,221 25,614 25,614 11,657 42,869 - 42,869 67%

TOTALS 158,452 182,398 175,915 90,188 189,671 - 189,671 8%

FY 2020-21

General Fund

Proposed Fiscal Year 2021-22 Appropriations

FY 2021-22

Actual


Program

Change

% Inc/

(Dec)Total


47

Engineering Division

The role of the City Engineer is currently contracted out to TRC Engineering. This relationship will continue into the foreseeable future. With TRC’s assistance a transfer of technology via use of GIS Software will migrate to the City for direct use. In the future, a GIS Section will be added under this Division and ulti-mately a Staff City Engineer will be hired.

Street Division

The Street Division is and will continue to be responsible for maintenance, renovation and improve-

ments to streets, drainage systems, bridges, traffic signs, rights-of-way, etc. Day-to-day activities of this Divi-

sion will not noticeably change from current practices. It will however be heavily involved in developing data

for the GIS related to streets and all street related activities.

One major change in this Division of Public Works is a proposed appropriation of $500,000 for an an-

nual street renovation and improvement program. If adopted, the engineering staff (TRC) will prepare a de-

fined program that will be implemented in the summer of 2022 to repair and renovate the highest priority road

links that will be selected based on condition and traffic volumes carried. During the first six months of the

fiscal year, a final amount for this project will be determined and bid out.

Highlights: Administrative Assistant is being unfunded for FY2021-2022.

314 - Streets

2019-20 2020-21 2021-22 2021-22



Superintendent 1 1 1 1.00 1.00 1.00 1.00 1.00

Foreman 1 1 1 1.00 1.00 1.00 1.00 1.00

Equipment Operator 3 3 4 3.00 3.00 3.00 3.00 3.00

Laborer 4 4 4 4.00 4.00 4.00 4.00 4.00


Total 10 10 10 10.00 10.00 10.00 10.00 9.00



48


Streets Division Amend.#1 Y-T-D Actual


Base Salaries 365,568 458,477 434,593 205,355 432,811 432,811 0%

Overtime 5,434 14,244 14,244 4,603 10,931 10,931 -23%

Longevity Pay 8,953 6,240 9,155 9,155 5,880 5,880 -36%

Social Security 29,522 30,620 32,549 16,700 28,892 28,892 -11%

Muni. Retirement Sys. 53,681 67,826 65,806 30,699 63,430 63,430 -4%

Worker's Comp. 27,718 18,735 20,464 9,601 - - - -100%

Unemploy. Insurance 1,526 934 934 934 - - - -100%


Car Allowance 7,200 - - - - - - 0%

Travel Training 813 - 1,000 305 1,000 - 1,000 0%Subtotal 556,984 673,855 652,605 304,691 542,944 - 542,944 -17%


Office Supplies 569 1,200 1,200 632 600 - 600 -50%

Minor Office Equipt. 1,767 - - - 0%

Uniforms 5,320 6,000 4,000 1,930 6,000 - 6,000 50%

Street Maint. Supplies 34,891 149,000 149,000 29,031 115,000 - 115,000 -23%

Traffic Con./Signs 53,639 6,000 6,000 57 7,500 - 7,500 25%

Tools 7,760 2,500 2,500 718 1,500 - 1,500 -40%

Chemicals 1,958 1,500 1,500 - 800 - 800 -47%

Emergency Response - - 500 330 - - - -100%

Minor Tools 1,246 - 2,000 1,630 1,500 - 1,500 -25%

Safety Supplies 56 - 2,000 1,646 2,000 - 2,000 0%Subtotal 107,206 166,200 168,700 35,974 134,900 - 134,900 -20%


Dues & Memberships 41 500 200 - 250 - 250 25%

Emp. Drug Screening 185 - - - - - - 0%

Temp Services 17,220 40,000 40,000 1,090 40,000 - 40,000 0%

Street Lighting 103,664 107,437 107,437 45,491 110,121 - 110,121 2%

TxDOT Highway Maint. 3,072 5,000 5,000 1,419 5,000 - 5,000 0%

Traff.Control Maint. Contract 3,578 - - - - - - 0%

Crackseal Program - 15,000 15,000 3,747 15,000 - 15,000 0%

Subtotal 127,760 167,937 167,637 51,747 170,371 - 170,371 2%





ISF-Equipt. Charges 33,733 10,978 10,978 5,489 13,217 - 13,217 20%


ISF-Emp. Benefit Charges - - - - 120,513 120,513 100%

Subtotal 111,693 115,069 115,069 56,806 307,486 - 307,486 167%

TOTALS 903,643 1,123,061 1,104,011 449,218 1,155,701 - 1,155,701 5%

FY 2021-22

Actual

ExpendituresTotal

% Inc/

(Dec)Adopted Straight Line

Program

Change

FY 2020-21


49

Sanitation Division

Trash collection and disposal plus recycling services have been contracted out by the City to Re-

public/Allied Waste since September of 2012. In April of 2018, an amendment to the existing contract

was negotiated for an additional five-year term. Subsequent to negotiation of this Agreement, the Elgin

franchise awarded to Republic Services was sold to Waste Management.

The amended contract provided assignment of the contract to another entity with the terms of the

agreement staying in place. Waste Management took over the contract in December 2018. The amended

contract called for increases in April 2018 and another in October 2019 with annual adjustments thereaf-

ter.

The 2020-21 fiscal year is the first year for annual increases based on the CPI US City index for

urban consumers of water, sewer, and trash. The percent change from June 2019 to June 2020 was 2.91%

on this index. Waste management has increased their price to the City for residential customers by 2.85%

and commercial customers by 2.92%. The impact of these changes for residential and commercial cus-

tomers are found on the chart on the following page.

The new rates are reflected in the Fee Schedule that appear in Appendix D. The 14% increase in

costs are based on the increased rates plus anticipated increase in number of customers with new develop-

ment.

51


Sanitation Amend.#1 Y-T-D Actual

7-6-2021 3-31-21


Trash Collect.Services 853,271 949,163 949,163 376,794 1,080,622 - 1,080,622 14%

Subtotal 853,271 949,163 949,163 376,794 1,080,622 - 1,080,622 14%

TOTALS 853,271 949,163 949,163 376,794 1,080,622 - 1,080,622 14%

Actual

Expenditures

FY 2021-22

Total % Inc/

(Dec)Adopted Straight Line

Program

Change

FY 2020-21

52

Parks and Grounds Division

This Division of Public Works was created out of the original Park Operation and Maintenance Divi-sion which was responsible for maintaining the City’s parks and the grounds around City Hall as well as other City owned buildings. Under this Division’s new mission, the scope of work is expanded to include certain rights-of-way that will be done in coordination with the Street Division.

During the current year of operations, efforts were directed toward identifying and re-purposing all grounds maintenance related equipment to better utilize existing resources.

.

Highlights: Two Laborers were approved for mowing

317 - Grounds Maintenance

2019-20 2020-21 2021-22 2021-22



Superintendent 1 1 1 1.00 1.00 1.00 1.00 1.00

Laborer 4 4 6 4.00 4.00 4.00 4.00 6.00

Total 5 5 7 5.00 5.00 5.00 5.00 7.00



53


Parks Op/Maint. Amend.#1 Y-T-D Actual


Base Salaries 159,454 179,670 174,274 90,059 187,931 62,215 250,146 44%

Overtime 4,580 18,153 18,153 258 8,153 2,614 10,767 -41%

Longevity Pay 760 1,020 1,145 1,145 1,320 - 1,320 15%

Social Security 12,232 11,974 13,247 6,969 12,517 4,111 16,628 26%


Worker's Comp. 6,290 3,407 4,231 2,230 - - - -100%



Travel Training 429 - 50 16 500 - 500 900%

Subtotal 246,602 283,896 280,293 134,818 237,900 77,791 315,691 13%


Office Supplies 71 750 750 473 750 - 750 0%

Minor Equipt. 10,362 - - - 10,300 - 10,300 100%

Uniforms 4,126 3,600 3,600 1,903 4,200 - 4,200 17%

Minor Tools 3,354 20,000 15,000 2,509 15,000 - 15,000 0%

Park Amenities Repl. - 7,500 8,500 8,271 8,200 - 8,200 100%

Chemicals 1,422 4,000 4,000 603 4,000 - 4,000 0%

Emergency Resp. Supp. - - 100 92 - - - -100%

Subtotal 19,335 35,850 31,950 13,851 42,450 - 42,450 33%


Dues & Memberships - 350 250 - 610 - 610 144%

Credit Card Mach Exp - 750 509 350 - 350 -53%

Temp Services 7,137 5,000 5,000 - - - - -100%

Grounds Maint. -Contract 14,166 15,000 15,000 4,775 5,500 - 5,500 0%

Contract Services - Gen - - - - - - - 0%

Emergency Res. Repairs - - - 118 - - - 0%

Subtotal 21,913 20,350 21,000 5,402 6,460 - 6,460 -69%



ISF-Bldg. Service Charges 431 11,289 11,288 5,645 12,163 - 12,163 100%





Subtotal 25,719 45,707 45,703 22,855 124,053 - 124,053 171%

TOTALS 313,569 385,803 378,946 176,926 410,863 77,791 488,654 29%

FY 2021-22

Actual

ExpendituresStraight Line

Program

ChangeTotal

% Inc/

(Dec)Adopted

FY 2020-21


54

Building/Equipment Services Division

For FY 2020-21 this Division moved to the Internal Services Division and provide manpower for the Building Services and Equipment Services function. They are shown here simply to track and document the organizational and staffing changes that have been made since 2019.

Staffing:

The position allocation chart shown below, simply reflects deletion of the four positions that are now allocated to the Internal Services Division.

Building/Equip. Services Div.

2021-22

Adopted

Amended Adopted Amended ProposedA

mBldg./Equip. Div. Superint. - 1.00 1.00 0.00 0.00 0.00

Bldg. Maint. 3 1.00 1.00 0.00 0.00 0.00

Maint. Custodian 1 2.00 2.00 0.00 0.00 0.00

Sub-Total 4.00 4.00 0.00 0.00 0.00

Total Public Works Dept. 25.00 25.00 17.00 17.00 17.00

Authorized Classifications Grade2019-20 2020-21


55


Bldg./Equipt. Services Amend.#1 Y-T-D Actual

Salaries and Benefits 7-6-2021 3-31-21

Base Salaries 130,018 - - - - - - -100%

Overtime 1,687 - - - - - - -100%

Longevity Pay 2,460 - - - - - - -100%

Social Security 10,197 - - - - - - -100%

Muni. Retirement Sys. 18,861 - - - - - - -100%

Worker's Comp. 6,368 - - - - - - -100%

Medical Insurance 22,608 - - - - - - -100%

Unemploy. Insurance 648 - - - - - - -100%

Travel Training 1,027 - - - - - - 0%

Subtotal 193,874 - - - - - - -100%

Supplies and Materials

Minor Supplies 4,065 - - - - - - -100%

Bldg. Maint Supplies 2,774

Fuel 1,477 - - - - - - -100%

Uniforms 1,865 - - - - - - -100%

Subtotal 10,181 - - - - - - -100%


Communications - - - - - - - -100%

Building Maint. Contract 33,900 - - - - - - -100%

Utilities- Telephone 1,690 - - - - - - -100%

Utilities- Electricity 78,946 - - - - - - -100%

Utilities- Gas 7,660 - - - - - - -100%

Equipment Maint. 329 - - - - - - -100%

Vehicle Repair 101 - - - - - - -100%

Information Tech. 2,256 - - - - - - -100%

Travel & Training 743 - - - - - - -100%

Contract Services 12,505 - - - - - - -100%

Gen Liability Ins. 5,139 - - - - - - -100%

Property Insurance 38,507 - - - - - - -100%

Mobile Equipt. Insurance 3,051 - - - - - - -100%

Vehicle Insurance 29,827 - - - - - - -100%

Subtotal 214,655 - - - - - -100%

TOTALS 418,711 - - - - - - -100%

Actual

ExpendituresStraight Line

Program

ChangeTotal

FY 2021-22

Adopted% Inc/

(Dec)

FY 2020-21

56

Community Services Department

Community Services Department includes: Library Operations, Recreation Programming, the Main

Street Program and Administration. Facilities include Elgin Public Library, the Elgin Recreation Center, Flem-

ing Community Center, Morris Memorial Pool and 126 acres of parkland.

57

Administration and Main Street Program

Administration manages all other divisions in the department, including the Main Street Program. Oth-

er areas of responsibility include: Certified Local Government program, the historic district, grant writing, and

grant administration. The Public Information Officer provides community outreach through an E-newsletters,

social media, press releases, and responds to inquiries from the press. Finally, Administration implements the

“Film Friendly” program, manages the “Adopt a Spot” program, and serves as liaison for community special

events.

131 - CS Administration

2019-20 2020-21 2021-22 2021-22



Director - Community Services 1 1 1 1.00 1.00 1.00 1.00 1.00

Mainstreet Manager 0 1 1 0.00 0.00 1.00 1.00 1.00

Communications Specialist 0 1 1 0.00 0.00 1.00 1.00 1.00


Total 2 4 4 2.00 2.00 4.00 4.00 4.00



58

Community FY 2019-20

ServicesAmend.#1 Y-T-D Actual

Administration 7-6-2021 3-31-21

Salaries & Benefits

Base Salaries 112,100 167,462 153,025 63,294 179,662 - 179,662 17%

Overtime 391 - 50 27 - - - -100%

Longevity Pay 2,675 5,100 2,735 2,735 2,820 - 2,820 3%

Social Security 9,336 16,195 6,903 5,081 11,563 - 11,563 68%


Worker's Comp. 496 321 357 177 - - - -100%



Travel Training 9,455 2,500 1,500 377 2,500 - 2,500 67%

Subtotal 168,959 241,529 208,154 89,985 221,442 - 221,442 6%


Office Supplies 3,414 2,300 1,300 607 1,500 - 1,500 15%

Postage 217 500 250 - 100 - 100 -60%

Printed Materials 175 1,000 1,000 22 1,000 - 1,000 0%

Office Equipt./Furn. 81 500 500 51 100 - 100 -80%

Subtotal 3,887 4,300 3,050 680 2,700 - 2,700 -11%


Consulting Serv. 3,095 4,500 4,500 602 3,500 - 3,500 -22%

Dues & Memberships 2,185 2,150 2,150 383 500 - 500 -77%

Special Event Prog. 4,018 7,800 7,800 579 7,800 - 7,800 0%

Elgin Local Landmark - 2,000 2,000 - 2,000 - 2,000 0%

Subtotal 9,298 16,450 16,450 1,564 13,800 - 13,800 -16%





Subtotal 8,204 23,494 33,114 11,747 58,869 - 58,869 78%

TOTALS 190,347 285,773 260,768 103,976 296,811 - 296,811 14%

General Fund


FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)


59

City of Elgin Library

The Elgin Public Library provides the community with a variety of programs and services. Its exten-

sive collection of books, DVDs, magazines, eBooks/ eAudio books and eMagazines is enhanced with an

online catalog, with remote access to 69 research databases. Adult classes offered are English as a second lan-

guage and Citizenship. Adult programming includes two book clubs, a travel club, crafts, and movies. For

younger readers, the Library offers Lapsit and Story time, movies, crafts, and the Summer reading program for

all ages. There is also a weekly gathering for Home school families to provide various activities to support

their curriculum and allow for socialization.

The library plays a key role in supporting all cultures. Programs throughout the year celebrate the different cultures in our community. The library will continue to support diversity and inclusion by enriching our col-lection with minority sensitive selections and culturally diverse books and movies. Participation in the pro-grams throughout the year reflects the diversity of our community. The library has a desire to embrace the Elgin community and will actively engage with under-represented groups through diverse marketing outreach and thoughtful planning.

132 - Library

2019-20 2020-21 2021-22 2021-22



Librarian/Library Manager 1 1 1 1.00 1.00 1.00 1.00 1.00

Assistant Library Manager 1 1 1 1.00 1.00 1.00 1.00 1.00

Youth Services Specialist 1 1 1 1.00 1.00 1.00 1.00 1.00

Library Associate 0 0 1 0.00 0.00 0.00 0.00 1.00

Circulation Clerk 1 1 2 1.00 1.00 1.00 1.00 1.00

Library Services Clerk 2 2 0 1.00 1.00 1.00 1.00 0.00

Total 6 6 6 5.00 5.00 5.00 5.00 5.00



60

Community Services FY 2019-20

Library Amend.#1 Y-T-D Actual


Base Salaries 164,154 174,211 174,211 70,453 194,808 - 194,808 12%

Overtime 11 4,675 2,675 12 4,636 - 4,636 73%

Longevity Pay 6,162 2,100 1,780 1,780 2,160 - 2,160 21%

Social Security 12,451 11,941 11,941 5,443 12,489 - 12,489 5%


Worker's Comp. 858 339 447 247 - - - -100%



Travel & Training 5,223 4,300 4,300 - 5,000 - 5,000 16%

Subtotal 236,721 273,708 256,481 99,816 246,501 - 246,501 -4%


Office Supplies 4,332 3,000 4,000 2,453 4,200 - 4,200 5%

Books and Supplies 17,073 16,000 16,000 4,611 16,000 4,000 20,000 25%

Postage 1,534 4,500 2,000 500 1,500 - 1,500 -25%

Printed Materials 1,145 1,000 1,000 - 1,000 - 1,000 0%

Office Equipt./Furn. - - 20,000 - 5,000 - 5,000 -75%

Minor Supplies 538 200 200 - - 2,000 2,000 900%

Subtotal 24,623 24,700 43,200 7,564 27,700 6,000 33,700 -22%


Consulting Serv. 22,695 34,000 14,000 30 - - - -100%

Periodicals/Subscrip. - 1,500 1,500 188 1,500 2,000 3,500 133%

Dues & Member. 503 700 700 - 700 300 1,000 43%

Reading Prog. 2,806 4,300 4,300 177 4,300 1,200 5,500 28%

Special Events 3,025 2,500 2,500 1,457 2,500 1,000 3,500 40%

Telephone 2,833 7,800 5,300 2,051 - - - -100%

Subtotal 31,863 50,800 28,300 3,903 9,000 4,500 13,500 -52%





Subtotal 23,286 122,054 130,254 64,927 191,236 - 191,236 47%

TOTALS 316,492 471,262 458,235 176,210 474,437 10,500 484,937 6%

FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

FY 2020-21


61

Recreation Division

The Recreation Division operates the Elgin Recreation Center, Fleming Community Center, Morris

Memorial Pool and all associated events, classes, programs, and rentals in both the before listed facilities, and

120 acres of parkland.

The Program Manager is responsible for managing 12 Elgin Recreation Center Front Desk Clerks (Part Time), 1 Administrative Assistant (Full Time), 28 Lifeguards (Seasonal) and 1 Pool Coordinator (Seasonal). The Program Manager is an American Red Cross Certified Lifeguard Instructor and trains all Front Desk Clerks in First Aid/CPR/AED/Bloodborne Pathogens, and trains all Lifeguards in their Shallow Water Life-guard Certifications/ First Aid/CPR/AED/Bloodborne Pathogens training.

The Recreation Division provides programming and facility access to encourage participation that re-flects our diverse community. For example, Tuesdays are free at the Recreation Center and activity books are available on the back patio 24/7 allowing families who work non-traditional hours to still access them. Partici-pation at the Recreation center, in our parks, and in our programming reflects the diversity of Elgin. Recreation works with people to provide programming and park enhancements that reflect the neighborhood and the di-versity of our community.

62

Highlights: Reclassified Administration Assistant to Program Assistant; Reclassified PT Rec Staff to Horticultural Intern

135 - Recreation Programs

2019-20 2020-21 2021-22 2021-22



Recreation Programs Manager 1 1 1 1.00 1.00 1.00 1.00 1.00


Program Assistant 0 0 1 0.00 0.00 0.00 1.00 1.00

Rec Center Staff 12 12 12 6.00 6.00 6.00 6.00 6.00

Horticultural Intern 0 1 1 0.00 0.00 0.00 0.00 0.50

Total 14 15 15 8.00 8.00 8.00 8.00 8.50



63

Comm. Services FY 2019-20

Recreation Prog.Amend.#1 Y-T-D Actual


Base Salaries 145,583 192,993 172,350 65,454 241,473 - 241,473 40%

Overtime 192 - - 5 - - - 0%

Longevity Pay 70 120 130 130 180 - 180 38%

Social Security 11,115 12,245 11,762 4,976 15,523 - 15,523 32%

Muni. Retirement Sys. 7,796 16,569 11,949 3,656 11,875 - 11,875 -1%

Worker's Comp. 5,220 348 1,176 960 - - - -100%

Unemploy. Insurance 1,423 2,227 2,935 708 - - - -100%


Travel & Training 1,874 2,000 2,000 288 2,000 1,000 3,000 50%

Subtotal 183,118 243,419 216,071 81,488 271,051 1,000 272,051 26%


Office Supplies 2,248 2,000 2,000 437 2,000 - 2,000 0%

Printed Materials 3,489 3,500 3,500 237 3,500 - 3,500 0%

Minor Supplies/Equip. 5,276 5,500 5,500 2,652 5,500 - 5,500 0%

Uniforms 393 1,500 1,500 - 1,500 - 1,500 0%

Concession Products - - - - - 3,000 3,000 100%

Safety Supplies - - 100 54 100 - 100 0%

Subtotal 11,406 12,500 12,600 3,380 12,600 3,000 15,600 24%


Consulting Services 815 15,000 15,000 - 15,000 - 15,000 0%

Credit Card Mach Exp 3,278 4,500 2,000 173 4,500 - 4,500 125%

Dues & Memberships 317 1,000 1,500 1,153 1,250 - 1,250 -17%

Special Events 14,285 13,000 13,000 5,378 13,000 - 13,000 0%

Subtotal 18,696 33,500 31,500 6,704 33,750 - 33,750 7%




ISF-Vehicle. Charges 6,587 - - - - - - 0%


Subtotal 47,955 67,811 67,811 32,107 86,174 - 86,174 27%

TOTALS 261,176 357,230 327,982 123,679 403,575 4,000 407,575 24%

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)


64

Swimming Pool

Pool operations for FY 2021-22 will assume a normal schedule although that may change if the chal-lenges still remain in recruiting sufficient staff to safely operate the pool.

136 - Swimming Pool

2019-20 2020-21 2021-22 2021-22



Lifeguards 15 11 20 3.75 3.75 3.75 1.50 5.00

Pool Staff 4 1 4 1.00 1.00 1.00 0.25 1.00

Total 19 12 24 4.75 4.75 4.75 1.75 6.00

Authorized Classifications (Seasonal

Staff)

2019-20 2020-21


65

Comm. Services FY 2019-20

Swimming PoolAmend.#1 Y-T-D Actual


Base Salaries 14,781 112,300 77,224 4,924 98,240 - 98,240 27%

Social Security 1,131 7,121 4,584 377 6,229 - 6,229 36%

Worker's Compensation 520 1,891 718 755 - - - -100%


Travel & Training 139 2,750 2,750 - 3,000 - 3,000 9%

Subtotal 16,577 124,364 85,578 6,108 107,469 - 107,469 26%


Office Supplies - 100 100 - 200 - 200 100%

Minor Office Equipt. 227 3,000 3,000 - 1,000 - 1,000 -67%

Uniforms 1,381 3,200 3,200 - 3,500 - 3,500 9%

Chemicals 7,190 6,500 6,500 4,324 9,000 - 9,000 38%

Concession Products 160 10,000 10,000 4 7,000 - 7,000 -30%

Pool Supplies Equipt. - 5,000 5,000 1,667 3,000 - 3,000 -40%

Subtotal 8,959 27,800 27,800 5,995 23,700 - 23,700 -15%


Pool Repairs 780 - 500 228 500 - 500 0%

Subtotal 780 - 500 228 500 - 500 0%


ISF- IT Service Charges 748 4,008 4,008 2,004 4,408 - 4,408 10%

ISF-Bldg. Serv. Charges 1,006 - - - 6,761 - 6,761 100%


Subtotal 1,754 4,008 4,008 2,004 17,116 - 17,116 327%

TOTALS 28,070 156,172 117,886 14,335 148,785 - 148,785 26%

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)


66

General Fund Transfers Out -

This budgetary unit was created to consolidate and more easily track expenditures from the general

fund revenue sources, for expenses directly related to expenses in support of general fund activities. These in-

clude payment for i.) purchase of vehicles or equipment that will be used by General Fund departments and ii.)

transfer of funds to the Capital Improvement Program (CIP) =. In this case it is transfer of funds to fund the

annual Street Maintenance Program.

The following table shows the amounts to be transferred from General Fund in FY 2021-22.

FY 2019-20

Amend.#

1

Y-T-D

Actual

7-6-2021 3-31-21

Transfer to ISF Building Funds - - - - - 70,000 70,000 100%

Transf to ISF Equip. Acquisition - - - - 475,000 - 475,000 100%

Transf to CIP Engineering - - - - - 300,000 300,000 100%

Transf to CIP Annual St. Maint. - - - - 500,000 500,000 100%

Total Transfers Out - - - - 975,000 370,000 1,345,000 100%

% Inc/

(Dec)

General Fund

Proposed Fiscal Year 2021-22 Appropriations

FY 2020-21 FY 2021-22

Tranfers OutActual


Program

ChangeTotal

67

Utility Fund –

The Utility Fund is a proprietary fund operated on a business type basis, with the exception that it

is not intended to turn a profit but simply cover its operating costs. To facilitate the analysis needed to

allocate costs between water and sewer, the Utility Fund had consisted of two departments each for

these systems plus a department for administration that included Utility Billing. Under the new organi-

zational structure, the Utility Division includes the Sub-divisions shown in the following chart.

In previous years, the Water Department was divided into Treatment and Distribution with the

latter being the Division where general maintenance of the water system was budgeted. Under the cur-

rent structure, the Utility Maintenance Division has a maintenance crew to attend both water and

wastewater maintenance issues.

The previous “Water Treatment Division” is now Water Operations and the former “Wastewater

Treatment Division” is now “Wastewater Service Operations”.

69

Summary Revenue and Expenditures

As reflected on the following chart, Utility Fund Revenue for FY 2021-22 shows a slight increase from

the prior year of 5% . While Water sales is expected to increase by 6% even maintaining existing rates,

wastewater rates are projected to decrease based on lower winter averages that determine the base rate for

customers for the better part of the forthcoming fiscal year. Based on proposed expenditures, the combined

income will still generate a surplus of $17,805 for next fiscal year.

FY 2019-20

Revenue Amend.#1 Y-T-D Actual

7/6/2021 3-31-21

Transaction Fees 47,323 55,780 55,780 19,352 44,000 - 44,000 -21%

Water Sales & Service 3,122,505 3,028,248 3,306,248 1,657,525 3,529,784 - 3,529,784 7%

Sewer Sales & Service 2,306,188 2,457,634 2,367,634 1,119,878 2,477,291 - 2,477,291 5%

Use of Money & Property 35,539 80,000 80,000 3,794 21,000 - 21,000 -74%

Grants/Transfer IN - - - - - - - 0%

Total Op Revenue 5,511,555 5,621,662 5,809,662 2,800,549 6,072,075 - 6,072,075 5%

FY 2019-20

Op. Expenditures Amend.#1 Y-T-D Actual

7/6/2021 3-31-21

Divisions

Administration 195,449 85,517 112,999 82,892 18,425 - 18,425 -84%

Utility Billing 434,239 433,870 468,111 211,589 526,752 58,559 585,311 25%

Water Operations 517,750 581,468 602,328 309,911 614,667 - 614,667 2%

Sewer Operations 424,952 480,040 485,363 218,652 523,372 - 523,372 8%

Utility Maintenance 519,835 565,771 559,876 311,934 574,097 137,835 711,932 27%

Total Op Expenses 2,092,226 2,146,666 2,228,677 1,134,978 2,257,313 196,394 2,453,707 10%

Transfers Out

Water Resources 1,719,997 1,743,887 1,676,387 - 1,286,414 401,197 1,687,611 1%

Sewer Rev. Source 1,568,295 1,592,288 1,537,288 - 1,167,872 745,080 1,912,952 24%

Total Transfers out 3,288,292 3,336,175 3,213,675 - 2,454,286 1,146,277 3,600,563 12%

Total Outflow 5,380,518 5,482,841 5,442,352 1,134,978 4,711,599 1,342,671 6,054,270 11%

% Inc/

(Dec)

Utility Fund

Summary of Adopted Revenue and Expenditures

Fiscal Year 2021-22

Actual


Program

ChangeTotal

Program

ChangeTotal

% Inc/

(Dec)

FY 2020-21 FY 2021-22

FY 2020-21 FY 2021-22

Actual Revenue Adopted Straight Line

70

Utility Fund Revenue-

Water and Wastewater Utility operations are funded primarily through user fees. As the City grows, its

utility infrastructure and service delivery systems need to be expanded and upgraded to meet current and fu-

ture needs of its citizens. To this end, design of a major expansion for the wastewater treatment plant was ini-

tiated in 2017. Plans have been completed but the project has not been bid out yet.

The Table beginning on this page contains a copy of estimated Revenue projected for the 2021-2022

Budget year. These projections are based on current rates and appear to cover estimated expenditures into the

forthcoming year including operating expenses for both water and wastewater operations, debt service re-

quirements and transfers-out for other purposes.

Revenue estimates assume that the same rate of consumption among all classes of users as have been

experienced in 2021 will continue in 2022.

71

FY 2019-20

Revenue Amend.#1 Y-T-D Actual

Transaction Fees 7/6/2021 3-31-21

Returned Checks 2,070 2,280 2,280 210 1,000 - 1,000 -56%

Credit Card Fees 5,648 8,500 8,500 18,527 43,000 - 43,000 406%

Internet Process Fees 39,605 45,000 45,000 615 - - - #####

Subtotal 47,323 55,780 55,780 19,352 44,000 - 44,000 -21%

Water Sales & Service

Water Service App Fee 10,755 6,000 6,000 5,755 6,000 - 6,000 0%

Water Sales 2,943,365 2,868,201 2,928,201 1,459,738 3,118,534 - 3,118,534 6%

Service Taps -Water 23,000 7,350 20,350 13,000 28,000 - 28,000 38%

Meter Set Fee 2,300 1,500 16,500 8,250 21,000 - 21,000 27%

Transfer Fees 320 500 500 290 500 - 500 0%

Temp. Water Service - 250 250 - 250 - 250 0%

Reconnect Fees 47,397 47,800 82,800 44,925 92,000 - 92,000 11%

Penalties 87,152 95,897 110,897 59,968 118,000 - 118,000 6%

Wholesale Water Sales 7,572 - 140,000 65,375 145,000 - 145,000 4%

Bulk Water 643 750 750 224 500 - 500 -33%

Subtotal 3,122,505 3,028,248 3,306,248 1,657,525 3,529,784 - 3,529,784 7%

Sewer Sales & Service

Sewer Service App Fee - 4,500 4,500 - 4,500 - 4,500 0%

Sewer Service 1,896,579 2,008,134 1,918,134 958,841 2,014,041 - 2,014,041 5%

Service Taps -Sewer 27,086 25,000 25,000 4,650 15,000 - 15,000 -40%

Aqua WSC- Sewer 51,624 45,000 45,000 - 50,000 - 50,000 11%

Travis MUD 14-Sewer 330,898 375,000 375,000 156,387 393,750 - 393,750 5%

Subtotal 2,306,188 2,457,634 2,367,634 1,119,878 2,477,291 - 2,477,291 5%Use of Money and

Property

Interest Income 35,587 50,000 50,000 3,794 10,000 - 10,000 -80%

Salvage Proceeds - 15,000 15,000 - 10,000 - 10,000 -33%

*Reimburse.Legal Serv. - - - - - - - 0%

Refunds and Returns (48) 15,000 15,000 - 1,000 - 1,000 -93%

Subtotal 35,539 80,000 80,000 3,794 21,000 - 21,000 -74%

Total Revenue 5,511,555 5,621,662 5,809,662 2,800,549 6,072,075 - 6,072,075 5%

* LCRA Lawsuit

Utility Fund Estimated Revenue

Fiscal Year 2021-22

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

72

Expenditure-Detail

The following section of the budget provides expenditure detail proposed for each line item per organi-

zational unit defined in the org chart beginning with the Division of Administration.


The Administrative Division for the Utility Division provides funding for expenses that are not specific

for any of the three operating divisions. In the future, as the utility function expands in scope and and cover-

age for additional development that is coming, this Division will add staff to Supervise and provide adminis-

trative support.

Highlights: Reclassified Administration Assistant to Utility Billing Specialist

701 - Water Administration

2019-20 2020-21 2021-22 2021-22



Superintendent 1 0 0 1.00 0.00 0.00 0.00 0.00


Total 2 1 0 2.00 1.00 1.00 1.00 0.00



73

FY 2019-20



Base Salaries 73,782 38,972 40,440 19,104 - - - -100%

Overtime 366 1,399 199 70 - - - -100%

Longevity Pay 2,400 - 65 65 - - - -100%

Social Security 6,015 2,580 2,880 1,459 - - - -100%

Municipal Retire. Sys. 11,169 5,451 5,703 2,701 - - - -100%

Worker's Comp. 338 70 90 47 - - - -100%

Unemployment Ins. 368 - 170 170 - - - -100%


Travel Training 4,431 500 - - - - - #DIV/0!

Subtotal 106,225 57,430 58,037 27,813 - - - -100%


Office Supplies 1,195 500 1,500 938 200 - 200 -87%

Postage - 100 100 - 50 - 50 -50%

Printed Forms - 300 300 - 500 - 500 67%

Uniforms - 100 300 163 - - - -100%

Subtotal 1,195 1,000 2,200 1,101 750 - 750 -66%

Services/Other Charges

Legal Services 75,902 - 5,000 4,975 - - - -100%

Engineering Services 767 5,000 30,000 26,984 10,000 - 10,000 -67%

Printing Publ. Notices - 3,000 - - 1,000 - 1,000 0%

Dues & Memberships 410 1,500 - - - - - 0%

Emergency Repair/Services - - - 9,800 - - - 0%

Annual Easements Fees 2,619 6,500 6,675 6,675 6,675 - 6,675 0%

Subtotal 79,698 16,000 41,675 48,434 17,675 - 17,675 -58%


ISF- IT Service Charges 3,182 5,442 5,442 2,721 - - - -100%

ISF-Bldg. Serv. Charges 5,149 5,645 5,645 2,823 - - - -100%

Subtotal 8,331 11,087 11,087 5,544 - - - -100%

Total 195,449 85,517 112,999 82,892 18,425 - 18,425 -84%

Utility Fund Appropriations - Adopted Budget

Fiscal Year 2021-22

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

Administration -

74

Utility Billing Division

While this section is in the Utilities Division of Public Works, its sole functions are to collect water and

sewer revenue from customers of those services and manage the billing functions including maintenance of

meters and meter replacements. As such they are directly under the Supervision of the Chief Financial Of-

ficer. No changes are contemplated in the composition or classification of positions in this section.

Staffing: Staffing for the Utility Billing Section consists of 7 authorized positions as listed on the following

table. The addition of a Billing Specialist was adopted this fiscal year. It also should be noted that an addi-

tional full time meter technician position was added in an amendment to the previous budget.

Highlights: Reclassified Administration Assistant from Utility Administration to Utility Billing Specialist

702 - Utility Billing

2019-20 2020-21 2021-22 2021-22



Customer Service Manager 1 1 1 1.00 1.00 1.00 1.00 1.00

Billing Specialist 0 0 1 0.00 0.00 0.00 0.00 1.00

Service Specialist 2 2 2 2.00 2.00 2.00 2.00 2.00

Meter Technician 1 1 1 1.00 1.00 1.00 1.00 1.00

Meter Reader 1 2 2 1.00 1.00 1.00 2.00 2.00

Total 5 6 7 5.00 5.00 5.00 6.00 7.00



75

FY 2019-20

Utility Billing Amend.#1 Y-T-D Actual

Salaries & Benefits * 7/6/2021 3-31-21

Base Salaries 180,338 176,322 210,111 96,647 233,714 38,792 272,506 30%

Overtime 3,812 4,676 4,676 1,673 7,256 - 7,256 55%

Standby Pay 1,185 - 250 158 2,054 - 2,054 722%

Longevity Pay 770 1,080 1,080 - 1,260 - 1,260 17%

Social Security 14,158 11,545 15,173 7,519 15,359 2,727 18,086 19%

Municipal Retire. Sys. 25,931 25,545 29,178 12,241 33,667 5,869 39,536 35%

Worker's Comp. 3,300 4,477 3,538 1,943 - - - -100%

Unemployment Ins. 1,006 857 1,029 1,029 - - - -100%


Travel Training 256 2,000 2,000 - 2,000 1,000 3,000 50%

Subtotal 262,694 268,794 310,535 138,697 295,310 48,388 343,698 11%


Office Supplies 4,726 3,500 2,000 715 1,500 - 1,500 -25%

Postage 15,597 15,500 14,500 6,016 16,000 - 16,000 10%

Printed Forms - 800 800 - 1,000 - 1,000 25%

Uniforms 2,032 1,200 1,200 773 1,400 200 1,600 33%

Meter Boxes 44,594 500 4,000 3,234 6,000 - 6,000 50%

Minor Tools 2,516 1,000 1,000 382 800 - 800 -20%

Safety Supplies - 1,500 1,500 427 725 - 725 -52%

Subtotal 69,466 24,000 25,000 11,547 27,425 200 27,625 11%


Collection Services 2 100 100 - 1,000 - 1,000 900%

CC Machine and Fees 44,983 45,000 45,000 20,766 50,000 - 50,000 11%

Dues & Memberships 285 500 - - - - - 0%

Billing Services 7,830 8,200 6,200 2,648 6,500 - 6,500 5%

Contract Services 9,608 12,000 6,000 292 2,500 - 2,500 -58%

Subtotal 62,709 65,800 57,300 23,706 60,000 - 60,000 5%



ISF-Bldg. Serv. Charges 6,682 28,223 28,223 14,112 21,896 - 21,896 -22%




Subtotal 39,370 75,276 75,276 37,639 144,017 9,971 153,988 105%

Total 434,239 433,870 468,111 211,589 526,752 58,559 585,311 25%

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)


76

Water Service Operations

Components of the water system include, source of supply (either ground water), transmission, treat-

ment, storage, and distribution. In larger systems, there are operation and maintenance budgets for each part

of the process. In Elgin, the five water service operations include treatment and distribution. As a practical

matter, the Treatment Section was responsible for the Source of Supply, Storage and Treatment processes

while the Distribution Section was responsible for maintenance of the whole system.

Staffing: Under the current plan, the Water Operations Section is responsible for operation of the entire sys-

tem with maintenance being performed by the Utility Maintenance Division. Three Plant Operators are as-

signed responsibility of operating three working wells (source of supply), the water treatment plant, and five

storage units(both elevated and ground). These systems require supervision 24/7 for 365 days a year.

Highlights: Reclassified Laborer as Plant Operator

712 - Water Treatment Plant

2019-20 2020-21 2021-22 2021-22



Supervisor - Chief Plant Operator 1 1 1 1.00 1.00 1.00 1.00 1.00

Plant Operator 1 1 2 1.00 1.00 1.00 1.00 2.00

Laborer 1 1 0 1.00 1.00 1.00 1.00 0.00

Total 3 3 3 3.00 3.00 3.00 3.00 3.00



77

FY 2019-20

Water Operations Amend.#1 Y-T-D Actual


Base Salaries 82,906 129,023 139,663 84,197 135,121 - 135,121 -3%

Overtime 9,991 5,520 15,520 10,812 5,676 - 5,676 -63%

Standby Pay 2,844 2,000 2,000 948 2,000 - 2,000 0%

Longevity Pay 1,590 - 3,820 3,820 2,862 - 2,862 -25%

Social Security 7,449 8,837 11,757 7,795 9,233 - 9,233 -21%

Municipal Retire. Sys. 13,712 19,533 22,456 13,690 20,246 - 20,246 -10%

Worker's Comp. 4,161 2,514 3,776 2,508 - - - -100%



Travel Training 118 2,000 500 111 1,500 - 1,500 200%

Subtotal 138,247 191,084 226,399 140,055 176,638 - 176,638 -22%


Office Supplies 333 350 750 467 800 - 800 7%

Uniforms 1,244 1,100 1,100 548 1,100 - 1,100 0%

Emergency Response Supp. - - 1,000 923 - - - -100%

Minor tools 321 1,200 1,200 716 1,200 - 1,200 0%

Safety Supplies 144 500 250 41 250 - 250 0%

Treatment Chemicals 30,203 22,000 42,000 22,349 50,000 - 50,000 19%

Subtotal 32,244 25,150 46,300 25,044 53,350 - 53,350 15%


Dues & Memberships - 150 25 25 25 - 25 0%

Utilities- Electric 121,048 118,000 113,000 45,669 115,275 - 115,275 2%

Lost Pines User Fee 104,942 70,000 70,000 17,490 70,000 - 70,000 0%

TCEQ Operating Fee 14,570 8,500 8,920 8,920 9,200 - 9,200 3%

Testing/Lab Fees 14,632 3,000 8,000 6,708 7,000 - 7,000 -13%

Telemetry System 7,124 7,500 - - 4,725 - 4,725 0%

Water Tank Maint. - 11,000 19,000 17,203 11,000 - 11,000 -42%

Well Maintenance 34,907 22,000 7,000 1,100 15,000 - 15,000 114%

Water Plant Maint. 22,476 20,000 10,000 7,789 10,000 - 10,000 0%

Pump/Motor repair 5,068 37,000 22,000 2,339 35,000 - 35,000 59%

Emergency Repair/Serv. - - 3,600 3,526 - - - -100%

Subtotal 324,767 297,150 261,545 110,769 277,225 - 277,225 6%



ISF-Bldg. Serv. Charges 13,796 11,289 11,289 5,645 8,558 - 8,558 -24%


ISF-Equipt. Charges 576 12,546 12,546 10,521 15,105 - 15,105 20%



Subtotal 22,491 68,084 68,084 34,043 107,454 - 107,454 58%

TOTALS 517,750 581,468 602,328 309,911 614,667 - 614,667 2%

FY 2020-21 FY 2021-22

% Inc/

(Dec)

Actual


Program

ChangeTotal


78

Wastewater Service Operations

This Division of the Utilities Department is responsible for operation of the Wastewater treatment Plant

and 11 Lift station. Wastewater Collection activities include ensuring the operation of force mains, gravity

lines, and manholes that are needed to transmit wastes from users to the wastewater treatment plant.

Following is a list of Authorized Positions needed to operate and maintain the facilities in this Divi-

sion.

Highlights: Reclassified Laborer as Plant Operator

722 - Wastewater Plant

2019-20 2020-21 2021-22 2021-22




Plant Operator 1 1 2 1.00 1.00 1.00 1.00 2.00

Laborer 1 1 0 1.00 1.00 1.00 1.00 0.00

Total 3 3 3 3.00 3.00 3.00 3.00 3.00



79

FY 2019-20

Wastewater Ops Amend.#1 Y-T-D Actual


Base Salaries 114,352 128,565 133,107 68,825 139,063 - 139,063 4%

Overtime 3,107 5,487 4,487 1,807 5,952 - 5,952 33%

Standby Pay 1,659 2,000 1,500 869 2,000 - 2,000 33%

Longevity Pay 1,360 - 945 945 960 - 960 2%

Social Security 9,177 8,676 9,772 5,221 9,383 - 9,383 -4%


Worker's Comp. 3,845 2,468 3,198 1,748 - - - -100%



Travel Training 1,440 2,500 2,500 2,415 2,000 - 2,000 -20%

Subtotal 167,038 190,551 195,849 101,368 179,904 - 179,904 -8%


Office Supplies 487 650 350 196 350 - 350 0%

Uniforms 2,312 1,900 1,400 947 1,200 - 1,200 -14%

Safety Supplies 659 1,450 450 266 400 - 400 -11%

Testing Supplies 617 6,200 6,200 263 2,500 - 2,500 -60%

Treatment Chemicals 98,436 92,000 92,000 41,296 95,000 - 95,000 3%

Subtotal 102,511 102,200 100,400 42,968 99,450 - 99,450 -1%


Dues & Memberships - 200 25 25 25 - 25 0%

Utilities- Electric 45,091 43,000 43,000 - 52,529 - 52,529 22%

TCEQ Operating Fee - 10,000 10,000 5,649 11,200 - 11,200 12%

Util.- Elm Creek Water 287 350 350 1,432 1,100 - 1,100 214%

Testing/Lab Fees 8,841 9,500 9,500 4,369 9,500 - 9,500 0%

Pump/Motor Repair - - - - 5,000 - 5,000 100%

Emergency Repair/Serv. - - 2,000 1,798 2,000 - 2,000 0%

WW Plant Maintenance 24,869 20,000 10,000 3,298 10,000 - 10,000 0%

Sludge Removal -Con. 42,500 60,000 70,000 35,625 75,000 - 75,000 7%

Subtotal 121,588 143,050 144,875 52,196 166,354 - 166,354 15%





ISF-Equipt. Charges 782 10,521 10,521 6,273 15,105 - 15,105 44%



Subtotal 33,815 44,239 44,239 22,120 77,664 - 77,664 76%

TOTALS 424,952 480,040 485,363 218,652 523,372 - 523,372 8%

% Inc/

(Dec)

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal


80

Utility Maintenance Section (Water/Sewer)

The Utility Maintenance Section is responsible for maintenance of both Water and Wastewater Infra-

structure. This includes maintenance of water distribution lines and the wastewater collection system.

It is anticipated that as many as 800 new customers will come online within the next year. Because of

this additional service area due to the Homestead and Peppergrass subdivisions as well as additional customers

outside the city limits, an additional 2 labor positions are proposed.

This crew is already tasked with preventive maintenance, repairs to main breaks, wastewater backups and

lift station failures. The 2 additional fulltime equivalents would also be tasked with assisting in the cleaning and

maintaining of lift stations, manholes and operating the jetter truck.

Proposed staffing for this section is shown on the following chart. The addition of two (2) full time la-

borer position are recommended. The additional staff will provide manpower needed to implement a systemat-

ic program for maintaining manholes in the system and a two to three year cycle for testing water pressure at

the City’s fire hydrants.

Highlights: (2) Laborer positions were approved this FY

730 - Utility Maintenance

2019-20 2020-21 2021-22 2021-22



Foreman 1 1 1 1.00 1.00 1.00 1.00 1.00


Laborer 3 3 5 3.00 3.00 3.00 3.00 5.00

Total 5 6 8 5.00 5.00 5.00 6.00 8.00



81

FY 2019-20

Utility Maintenance Amend.#1 Y-T-D Actual


Base Salaries 218,645 231,088 223,876 123,329 239,285 72,550 311,835 39%

Overtime 38,622 23,447 47,915 37,712 19,454 7,848 27,302 -43%

Standby Pay 4,029 3,750 1,250 869 5,000 2,000 7,000 460%

Longevity Pay 5,260 5,340 4,410 4,410 5,460 - 5,460 24%

Social Security 20,062 16,715 20,271 12,377 17,069 5,435 22,504 11%

Municipal Retire. Sys. 37,534 36,987 40,816 23,349 37,344 12,567 49,911 22%

Worker's Comp. 10,958 5,631 7,264 4,325 - - - -100%

Unemployment Ins. 781 - 852 852 - - - -100%


Travel Training 1,250 1,200 1,200 1,182 1,200 - 1,200 0%

Subtotal 380,731 374,908 393,563 232,968 324,812 100,400 425,212 8%


Office Supplies 302 700 350 184 350 - 350 0%

Uniforms 4,595 4,200 3,200 1,796 2,000 - 2,000 -38%

Bedding Material 11,571 8,500 13,500 7,434 15,000 - 15,000 11%

Mains/ lines Water 21,094 33,000 8,000 3,730 10,000 - 10,000 25%

Mains/Lines Sewer 6,275 20,000 10,000 6,751 12,000 - 12,000 20%

Hydrants/Valves 924 3,500 5,500 3,724 7,000 - 7,000 27%

Minor Tools 5,088 14,200 14,200 6,273 10,000 - 10,000 -30%

Safety Supplies 3,663 4,000 2,800 1,253 2,000 - 2,000 -29%

Treatment Chemicals - - 4,000 - 8,000 15,000 23,000 475%

Subtotal 53,510 88,100 61,550 31,145 66,350 15,000 81,350 32%


Engineering Services 506 - - - - - - #DIV/0!

Dues & Memberships 222 300 300 - 100 - 100 -67%

Utilities- Electric 19,718 12,000 12,000 1,450 2,000 - 2,000 -83%

Utilities- Gas - 1,200 1,200 - - - - -100%

Pump/Motor Repair - - - - 5,000 - 5,000 100%

Emergency Repair/Serv. - - 2,000 1,739 - - - -100%

Lift Station Maint. 13,698 - - - - - - 0%

Subtotal 34,145 13,500 15,500 3,189 7,100 - 7,100 -54%








Subtotal 51,449 89,263 89,263 44,632 175,835 22,435 198,270 122%

TOTALS 519,835 565,771 559,876 311,934 574,097 137,835 711,932 27%

FY 2020-21 FY 2021-22

% Inc/

(Dec)

Actual


Program

ChangeTotal


82

Utility Transfers Out-

This budgetary unit was created to consolidate and more easily track expenditures from utility revenue sources,

for expenses directly related to water and/or sewer operations and debt expenses. These include payment for i.) water

and sewer fund’s administrative overhead that is directly paid from the General Fund, ii.) debt service on bonds used to

construct water or sewer facilities, iii.) Notes or Loans made to finance water or sewer operational equipment or vehicles

and iv.) funding for CIP projects.

This section records appropriations that subsidize or otherwise fund indirectly, expenses related to the Water and

Sewer Fund. They are mostly to fund debt service payments, but the largest amount is for reimbursing the General Fund

for resources used by the Water and Sewer fund. An example is the administrative staff (City Manager, City Secretary,

Finance Director) who are charged 100% to the General Fund but spend a great deal of time providing administrative

services to the Water and Sewer Fund. Rather than charge these expenses directly to Water and Sewer, transfers are

made to the General fund from these accounts.

The following table shows the amounts to be transferred from the Utility Fund in FY 2021-22. To facilitate cal-

culations for rate setting purposes, the debt obligations for each system (water and wastewater) are shown separately.

Total liabilities for the water system are $1,687,611 and for the wastewater system are $1,912,952.

For the wastewater portion of the fund, the increase in transfers out is over 24% from the previous year. This is

driven mostly by the increase indebt service for sewer related bonds that were issued primarily to fund expansion of the

wastewater treatment plant. This net increase of $375,664 in debt service and capital acquisitions plus a projected in-

crease of 25% in annual operating expenses impact the monthly sewer rates resulting in a proposed increase of 6.25%.

Because of savings accrued from sale of the 2021 Refunding GO Bonds, the additional amount of the 2021 CO’s

allocated to the water fund is negligible and does not require adjustments to the water rates in the coming year.

FY 2019-20

Transfers Out Amend.#1 Y-T-D Actual

Water System Resources 7/6/2021 3-31-21

To General Fund 675,000 675,000 607,500 - 546,750 - 546,750 -10%

To I&S Bond Fund 1,044,997 1,040,945 1,040,945 - 676,722 401,197 1,077,919 4%

To Notes and Loans - - - - - - - 0%

To Capital Leases - 27,942 27,942 - 27,942 - 27,942 0%

To Equipt. Replacement - - - - 35,000 - 35,000 100%

Subtotal 1,719,997 1,743,887 1,676,387 - 1,286,414 401,197 1,687,611 1%

Sewer System Resources

To General Fund 550,000 550,000 495,000 - 445,500 - 445,500 -10%

To I&S Bond Fund 1,018,295 1,014,346 1,014,346 - 659,430 745,080 1,404,510 38%

To Notes and Loans - - - - - - - 0%

To Capital Leases - 27,942 27,942 - 27,942 - 27,942 0%

To Equipt. Replacement - - - - 35,000 - 35,000 100%

Subtotal 1,568,295 1,592,288 1,537,288 - 1,167,872 745,080 1,912,952 24%

Total Transfers 3,288,292 3,336,175 3,213,675 - 2,454,286 1,146,277 3,600,563 12%

* Program change in this instance represents added

debt service based on issuance of Combination Tax

and Revenue Certificates of Obligation, series 2021.

FY 2020-21 FY 2021-22

Actual


Program

Change *Total

% Inc/

(Dec)

83

General Internal Services Funds-

The General Internal Services Fund was established in fiscal year 2020-21. It was created to stream-

line accounting processes related to services associated with the City’s fixed assets that are common to near-

ly all operational departments namely IT infrastructure, vehicle and equipment, as well as all buildings

owned by the City.

In the past, maintenance and operational costs of these fixed assets were almost arbitrarily charged to

each of the operating departments, divisions and sections. Coding for a single invoice, say for electrical ener-

gy charges would include multiple codes to allocate charges among the various using departments. Under the

Internal Services regime, allocations are made at the beginning of the year based on number of employees

and square footage of a given area that is assigned to a certain organizational unit. Transfers are then made

monthly from the using departments to the Internal Service Funds to cover operational costs. All invoices are

charged to the appropriate line item in Internal Services (one code). This process simplifies bill paying for

all the utilities as well as other operational costs, but at the same times distributes costs among user depart-

ments in a more simplified and accurate way.

As described above, costs are reimbursed through monthly journal entries based on a pre-

determined allocation method. The allocated rates are determined through periodic rate studies performed by

City staff. Until now, Internal Services were provided in the following three service areas:

A. Information Technology (IT Services) -

B. Building Services –

C. Fleet Management –

Beginning with this new fiscal year, two more service areas have been developed. These involve

“Employee Benefits” and initiation of an “Equipment Replacement Fund”. Descriptions for each of these

new funds follows this section which reflects information and revenue/expenditure data for general internal

services activities only.

Last year, the new Internal Services Division, from an organizational standpoint was considered a

stand-alone department, headed by a Superintendent with one staff support position. Because the use of the

Internal Services model for budgeting for Fixed Assets has been extended to employee benefits and partner-

ship with the IT Division, alterations in the organizational structure are required.

Under the new structure, accounting functions related to “Employee Benefits”, and control of the

“Equipment Replacement Fund” will lie with the Finance Director.

The Building/Equipment Services Supervisor will be responsible for managing the Buildings and

Equipment Services Division and will report directly to the Public Works Director.

85

The following table reflects each of the Divisions under Internal Services with a summary of total Rev-

enue and Expenditures for each Division. Funding is provided by charges to user departments and does not

require additional funding sources.

FY 2019-20


7/6/2021 3-31-21

Use of Money and Property - - - - 5,000 - 5,000 100%

Transfers In - - - - - 70,000 70,000 100%

Internal Service Charges - 1,375,707 1,520,353 685,326 1,582,505 - 1,582,505 4%

Subtotal - 1,375,707 1,520,353 685,326 1,587,505 70,000 1,657,505 9%

Total Revenue - 1,375,707 1,520,353 685,326 1,587,505 70,000 1,657,505 9%

FY 2019-20


7/6/2021 3-31-21

Administration - 78,106 44,125 22,343 57,864 - 57,864 31%

Information Tech (IT) - 543,919 553,606 317,136 615,664 - 615,664 11%

Building Services - 375,266 451,687 221,202 418,858 70,000 488,858 8%

Equipment Services - 382,727 400,023 191,105 437,363 - 437,363 9%

Total All General ISF Funds: - 1,380,019 1,449,442 751,786 1,529,750 70,000 1,599,750 10%

FY 2020-21 FY 2021-22

ExpendituresActual


Program

ChangeTotal

% Inc/

(Dec)

ISF General Internal Services Fund

Actual

RevenueAdoptedRevenue

FY 2021-22


Straight Line Program

ChangeTotal

% Inc/

(Dec)

FY 2020-21 FY 2021-22

86

Revenue:

Revenue to fund General Internal Service activities is derived from charges assessed against the users

of the services. In preparing the budget each year, studies are conducted to determine the percentages of total

cost of a particular service that should be charged to each organizational unit of City operations. For example,

IT services are charged based on number of computers assigned to each unit plus an allowance for special

computer applications unique to a particular Division. For example charges for the Accounting Module for IN-

CODE is charged only to the Finance Department.

Once these calculations are made, total expenses are apportioned to each user organization in the form

of an Internal Service charge. These are grouped together as the final appropriation item within the budget for

each organizational unit. During the fiscal year, one twelfth of the budgeted amount is transferred to the Gen-

eral Internal Services Fund to fund operations of each of the four service areas.

The following table contains the revenue needed to fund the four internal service operations.

FY 2019-20


7/6/2021 3-31-21

Use of Maney and Property

Interest Income - - - - 5,000 - 5,000 100%

Subtotal - - - - 5,000 - 5,000 100%

Trsf. From General Fund - - - - - 70,000 70,000 100%

Subtotal - - - - - 70,000 70,000 100%


IT Service Charges - 509,074 558,129 256,119 677,624 - 677,624 21%

Bldg. Serv. Charges - 440,279 504,857 246,663 424,389 - 424,389 -16%

Equipt. Service Charges - 62,731 62,731 40,923 80,808 - 80,808 29%

Vehicle Service Charges - 252,103 283,116 86,438 399,684 - 399,684 41%

Vehicle Lease Charges. - 111,520 111,520 55,183 - - - -100%

Subtotal - 1,375,707 1,520,353 685,326 1,582,505 - 1,582,505 4%

Total Revenue - 1,375,707 1,520,353 685,326 1,587,505 - 1,657,505 9%

ISF General Internal Services Fund

Estimated Revenue Fiscal Year 2021-22

Revenue% Inc/

(Dec)

Actual


Program

ChangeTotal

FY 2020-21 FY 2021-22

87

Internal Services Administrative Division-

This unit provides administrative support for each of the three service units. For the 2021-22 Fiscal

Year a change has been made in Supervision of this particular activity. In the initial stage, the Internal Service

Superintendent split his time and costs between administration and the Equipment Services Section. As shown

in the following table, the Internal Services Supt. Position has been deleted. Supervision of this particular func-

tion will be exercised by the Finance Director

The Administrative Assistant position is responsible for assisting in preparation and administration of

the annual budget for all general internal services functions in addition to the new “Equipment Replacement

Fund”. Under supervision of the Finance Director, they will monitor monthly cost, coordinate the initiation,

execution and closing of work orders for each of the three service areas.

The chart shown on the following page contains the breakdown of proposed appropriations for each line item listed. Because this will be the second year of operations, no amounts are shown for FY 2019-20.


2019-20 2020-21 2021-22 2021-22




Total 0 1 1 0.00 0.00 1.00 1.00 1.00



88

Administration FY 2019-20

Division Amend.#1 Y-T-D Actual

7/6/2021 3-31-21

ExpendituresSalaries & Benefits

Base Salaries - 48,920 28,879 14,695 37,985 - 37,985 32%

Longevity Pay - 120 235 235 180 - 180 -23%

Social Security - 3,776 2,228 1,136 2,939 - 2,939 32%


Worker's Comp. - 88 88 461 - - - -100%

Unemploy. Insurance - 340 377 133 - - - -100%

Medical Insurance - 14,624 5,960 2,913 - - - -100%Travel Training - 1,100 131 131 - - - -100%

Subtotal - 75,856 41,975 21,788 46,414 - 46,414 11%


Office Supplies - 250 1,000 421 500 - 500 -50%

Printing - 1,000 1,000 - - - - -100%

Uniforms - - 150 134 125 - 125 -17%Repair Parts - 1,000 - - - - - 100%

Subtotal - 2,250 2,150 555 625 - 625 -71%



Subtotal - - - - 10,825 - 10,825 100%

Total - Admin. - 78,106 44,125 22,343 57,864 - 57,864 31%


ChangeTotal

% Inc/

(Dec)

General Internal Services Fund - Adopted Expenditures

FY 2020-21 FY 2021-22

Actual

ExpendituresAdopted

Fiscal Year 2021-22

89

Information Technology Division-

This Section accounts for costs related to the replacement and maintenance of the City’s technological

infrastructure. In accordance with allocated rates determined by a cost allocation study, costs are recovered

through monthly journal entries charged to user departments.

Staffing for this unit will consist of an IT Coordinator position that will be hired during the current fis-

cal year. Although the City will continue to depend on the outside contractor On-Tech to manage the systems

network, provide cyber security and general support, the IT Coordinator will be responsible for day-to-day

maintenance of the City’s servers and individual user desks and provided Costs are included in rates charged

for IT services.

771 - Information Technology

2019-20 2020-21 2021-22 2021-22



IT Administrator 0 1 1 0.00 0.00 1.00 1.00 1.00

Total 0 1 1 0.00 0.00 1.00 1.00 1.00



90

IT Services FY 2019-20

Division Amend.#1 Y-T-D Actual

7/6/2021 3-31-21

Salaries & Benefits

Base Salaries - 26,000 14,000 - 64,058 - 64,058 358%

Social Security - 2,002 1,078 - 4,932 - 4,932 358%

Muni. Retirement Sys. - 3,605 1,966 - 8,745 - 8,745 345%

Worker's Comp. - 115 115 - - - - -100%

Unemploy. Insurance - 170 170 - - - - -100%

Medical Insurance - 2,225 2,225 - - - - -100%

Subtotal - 34,117 19,554 - 77,735 - 77,735 298%


Office Supplies - 250 250 - 250 - 250 0%

Uniforms - 200 200 - 200 - 200 0%

IT Hardware Accessories - 1,000 1,250 - 1,250 - 1,250 0%

Non Cap IT/ Hardware - 1,000 5,000 - 5,000 - 5,000 0%

Non-cap IT Software - 1,000 1,000 - 1,000 - 1,000 0%Tools - 1,000 7,000 - 7,000 - 7,000 0%

Subtotal - 4,450 14,700 - 14,700 - 14,700 0%


IT Tech Services - 134,091 184,091 129,373 150,000 - 150,000 -19%IT License/Maint. Contract - 245,842 160,842 87,180 160,000 - 160,000 -1%

Security Device Lease - 11,458 11,458 7,276 14,000 - 14,000 22%

Telephone Service - 36,163 16,163 8,684 20,254 - 20,254 25%

Cell Phone - 59,798 40,798 19,955 45,000 - 45,000 10%

Internet Service - - 80,000 39,273 75,975 - 75,975 -5%

RentalCopiers - - - - 10,000 - 10,000 100%

Subtotal - 487,352 493,352 291,741 475,229 - 475,229 -4%

Capital Acquisitions

Copiers - - - - 5,000 - 5,000 100%

Computer Hardware - 18,000 26,000 25,395 35,000 - 35,000 35%

Computer Software - - - - 5,000 - 5,000 100%

Subtotal - 18,000 26,000 25,395 45,000 - 45,000 73%



Subtotal - - - - 3,000 - 3,000 100%

Total -IT Services - 543,919 553,606 317,136 615,664 - 615,664 11%

% Inc/

(Dec)

Actual


Program

ChangeTotal

FY 2020-21 FY 2021-22

91

Building Services Division-

Funds appropriated for this Division account for costs related to providing City facilities’ maintenance

and cleaning and supplies and services to all City departments. It also includes costs of telecommunications

equipment and security systems/cameras. A monthly allocation, based on occupancy by City staff and deter-

mined by a cost allocation study, is recovered through monthly journal entries charged to City departments.

Addition of a half time position of Building Maintenance Tech. will provide manpower to repair and

refurbish small building maintenance items, such as repainting, replacing light bulbs, and carpentry tasks.

This position will also assist the Supervisor in engaging and monitoring the work of contract labor.

The chart shown on the following page contains the breakdown of proposed appropriations for each line item listed. Because this will be the second year of operations, no amounts are shown for 2019-20.

92

As part of a new program for this Division the following repairs are scheduled to be made if funding is

approved. Exterior Repairs to City Hall, The City Hall Annex, the Fleming Community Center, and the Cham-

ber of Commerce building will be made. These buildings are either historic in nature or in the historic district

and have components that are weathered and aging. Repairs to City Hall would include the facia, rails to the

porch and balcony repointing of some bricks. Repairs to the City Hall annex include replace siding that is satu-

rated and rotting with hardy plank siding and repairs to the exterior railing. Repairs to Fleming include repairs

to the facia and some repainting to weatherize the exterior. Repairs to the Chamber of commerce building in-

clude, replacing some siding, sealing the board and batten and painting to weatherize. Staff recommends

$35,000.

Building Services FY 2019-20

DivisionAmend.#1 Y-T-D Actual

7/6/2021 3-31-21

Salaries & Benefits

Base Salaries - 68,931 68,931 38,693 147,022 - 147,022 113%

Overtime - - 100 31 - - - -100%

Longevity Pay - 1,920 1,920 1,500 2,100 - 2,100 9%

Social Security - 5,456 5,456 3,012 11,803 - 11,803 116%


Worker's Comp. - 1,522 1,522 2,752 - - - -100%


Medical Insurance - 14,624 14,624 4,589 - - - -100%

Subtotal - 102,744 102,844 56,518 181,853 - 181,853 77%


Uniforms - - - - 500 - 500 100%

Tools Minor Equipt. - - - - 1,000 - 1,000 100%

Cleaning Supplies - 9,202 9,202 3,766 9,500 - 9,500 3%

Bldg. Maint. Supplies - 73,554 73,554 10,715 35,000 - 35,000 -52%

Fuel - Gas Diesel - 1,000 1,000 - 500 - 500 -50%

Subtotal - 83,756 83,756 14,481 46,500 - 46,500 -44%


Engineering Services - - 11,682 11,682 5,000 - 5,000 -57%

Lease Office Space - - - - - - - 100%

Utilities- Electricity - 89,852 89,852 65,170 73,562 - 73,562 -18%

Utilities- Gas - 9,377 9,377 5,311 10,888 - 10,888 16%

Bldg. Maint. Contract - 45,000 109,578 23,442 - 70,000 70,000 -36%

Emergency Repairs/Service - - 61 61 - - - -100%

Gen Liability Ins. - 5,244 5,244 5,244 5,506 - 5,506 5%

Property Insurance - 39,293 39,293 39,293 41,258 - 41,258 5%

Subtotal - 188,766 265,087 150,203 136,213 70,000 206,213 -22%


Equipt. Replace Charges - - - - 3,126 - 3,126 100% ISF-Employee Benefits - - - - 51,166 - 51,166 100%

Subtotal - - - - 54,292 - 54,292 100%

Totals - 375,266 451,687 221,202 418,858 70,000 488,858 8%

Actual

ExpendituresTotal

% Inc/

(Dec)

FY 2020-21 FY 2021-22


Change

93

Fleet Management Division-

This fund accounts for costs related to operations of the central fleet maintenance system which pro-

vides vehicles and equipment for all City departments. In accordance with established replacement and mainte-

nance schedules determined by a cost allocation study, costs are recovered through monthly journal entries

charged to City departments. Staffing changes for this activity include addition of a half-time Equipment

Maintenance Technician.

Additional staff is needed in anticipation of the migration of responsibility for management of the

City’s fleet from users of a particular vehicle in the department, which is sometimes shared among several us-

ers, to the Division of Equipment Services. For the time being, the two personnel assigned to this function will

be responsible for maintaining records and coordinating implementation of a preventive maintenance program

for all vehicles as well as diagnostics and ordering the proper repairs to be made at local mechanic shops.

Full implementation of this program will ensure better maintenance of the fleet resulting in less down-

time and at a lower overall cost of service.

The chart shown on the following page contains the breakdown of proposed appropriations for each line item listed. Because this will be the second year of operations, no amounts are shown for FY 2019-20.

Equipment Services2021-22

Adopted


Intern. Serv. Supt. 12 0.00 0.00 0.50 0.00 0.00

Bldg./Equipt. Maint. Tech 8 0.00 0.00 0.00 0.50 0.50

Bldg./Equipt. Services Supt. 12 0.00 0.00 0.00 0.50 0.50

Sub-Total 0.00 0.00 0.50 1.00 1.00


2020-21Authorized

ClassificationsGrade

2019-20

94

FY 2019-20


7/6/2021 3-31-21

Salaries & Benefits

Base Salaries - 26,000 15,031 3,674 23,168 - 23,168 54%

Longevity Pay - 4,229 - - - - - 0%

Social Security - 60 1,158 284 3,366 - 3,366 191%

Muni. Retirement Sys. - 2,007 2,116 521 6,145 - 6,145 190%

Worker's Comp. - 3,660 86 86 - - - -100%


Medical Insurance - 117 2,556 728 - - - -100%

Subtotal - 36,158 21,032 5,326 32,679 - 32,679 55%


Tools Minor Equipt. - - 250 156 500 - 500 100%

Fuel Gas -Diesel - 111,625 111,625 48,220 125,000 - 125,000 12%

Uniforms - - - - 200 - 200 100%

Subtotal - 111,625 111,875 48,376 125,700 - 125,700 12%


Inspection Serv. - - - - 2,000 - 2,000 100%

Vehicle Lease/Rental - 111,520 111,520 55,520 111,520 - 111,520 0%

Routine Vehicle Maint. - - 5,507 - 10,000 - 10,000 82%

Equipment Maint. - 95,726 101,726 36,210 85,000 - 85,000 -16%

Vehicle Repair - - 6,500 5,409 10,000 - 10,000 54%

Auto Insurance - 27,698 38,698 37,099 38,954 - 38,954 1%

Mobile Equipt. Insure - - 3,165 3,165 3,323 - 3,323 5%

Subtotal - 234,944 267,116 137,403 260,797 - 260,797 -2%



Subtotal - - - - 18,187 - 18,187 100%

Totals - 382,727 400,023 191,105 437,363 - 437,363 9%

Division

Equipment Services% Inc/

(Dec)

FY 2020-21 FY 2021-22

Actual

ExpendituresAdopted

Straight

Line

Program

ChangeTotal

95

Employee Benefits Internal Services Fund-

Prior to this year these charges were set up in the payroll system and charged to the Department/Division

where the employee was assigned. Unfortunately, the payroll is a bi-weekly process however, these benefits are

paid on either an annual, quarterly or monthly basis. By decoupling these charges from the payroll process, prora-

tion of expenses can be avoided, and delays caused by having to reconcile monthly expenses with the bi-weekly

payroll can be eliminated. This streamlines the payroll process and payment to the various “Benefit” vendors. This

will save staff time and avoids the possibility of accruing late charges.

It is proposed that the following expenses be decoupled from the payroll process and paid directly under

Accounts Payable in an internal services account:

- Worker’s Comp (billed annually in October by TMLIRP)

- Unemployment Compensation (Billed quarterly by TML-iebp)

- Health and Medical Plans (Billed Monthly)

o Medical Insurance (Blue Cross/Blue Shield)

o Vision Insurance

o Dental Insurance

o Long Term Disability Insurance

o Accidental Death and Dismemberment Insurance (AD&D)

o EAP

Revenue providing funding for these expenses is allocated in the form of services charges to each of the operat-

ing departments or divisions based on proposed staffing at the beginning of next fiscal year. Costs for budgeting purpos-

es contemplate funding for all full-time positions. Due to turnover that inevitably happens during the year, costs based on

full employment are overstated. However, because this is the first year of this program, a certain amount of reserve funds

will have to be accumulated. Basing charges on full funding of all position will provide this reserve cushion.

Final determination of actual costs of each of these benefit programs has not been finalized at the time the pro-

posed budget is published. An allowance of 5% for cost increases expected for FY 2021-22 has been made. After negoti-

ations are completed there may be an need of adjustments for appropriations for this fund. Given the 5% allowance and

proposed costs based on full employment, it is not anticipated that any adjustments if needed will be significant.

The chart on the following page contains the breakdown of proposed appropriations for each line item listed. Because this is the first year this fund has been established, there is no history of expenditures for prior fiscal years. The line items in this case represent specific charges that will be made by contracted vendors for the succeeding fiscal year.

96

Employee Benefits FY 2019-20


7/6/2021 3-31-21


Interest Income - - - - 34,000 - 34,000 100%

Subtotal - - - - 34,000 - 34,000 100%


Emp. Benefit Charges - - - - 1,230,216 - 1,230,216 100%

Subtotal - - - - 1,230,216 - 1,230,216 100%

Total Revenue - - - - 1,264,216 - 1,264,216 100%

Employee Benefits FY 2019-20


7/6/2021 3-31-21

Paid Benefits

Worker's Comp. - - - - 181,020 - 181,020 100%

Unemploy. Insurance - - - - 24,198 - 24,198 100%

Blue Cross, Blue Shield - - - - 946,898 - 946,898 100%

Dental Insurance - - - - 39,118 - 39,118 100%

Vision Insurance - - - - 9,715 - 9,715 100%

Long Term Disability - - - - 25,740 - 25,740 100%

AD&D - - - - 3,376 - 3,376 100% EAP - - - - - - - 100%100%

Subtotal - - - - 1,230,065 - 1,230,065 100%

Total Expenditures - - - - 1,230,065 - 1,230,065 100%

Revenue

ISF - Employee Services Fund Adopted Revenue/ Expenditures

Fiscal Year 2021-22

Actual

Expenditures

FY 2020-21 FY 2021-22


ChangeTotal

% Inc/

(Dec)

Expenditures

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

This Section newly Established in FY 2021-22 . Revenue derived from charges to user depts.

This Section newly Established in FY 2021-22 . Revenue derived from charges to user depts.

97

Equipment Replacement Fund-

A second new addition to Internal Services is creation of an “Equipment Replacement Fund”. This new

process is designed to allow accumulation of funds for future replacement of equipment and vehicles. Present-

ly, the only recourse the City has now to purchase replacement vehicles is to draw the money from current op-

erating funds, engage in some form of “Capital Lease” arrangement or lease vehicles outright.

A better approach is to set up an “Equipment Replacement Fund” in Internal Services. Under this plan,

a charge for each vehicle or equipment will now include an amount for “depreciation”. This amount will be

transferred monthly to and accumulated in the “Equipment Replacement Fund”. The monthly charge will be

based on 1/12th annual depreciation of the vehicle or equipment. These funds will then be drawn on annually to

purchase replacement vehicles as needed.

98

FY 2019-20


7/6/2021 3-31-21


Interest Income - - - - 15,000 - 15,000 100%

Subtotal - - - - 15,000 - 15,000 100%

Transfers In

Transfer In -From Gen Fund - - - - 475,000 - 475,000 100%

Transfer In -From Util. Fund - Water - - - - 35,000 - 35,000 100%

Transfer In -From Util. Fund - Sewer - - - - 35,000 - 35,000 100%

Debt Proceeds - - - - - - - 0%

- - - - 545,000 - 545,000


Depreciation Charges - - - - 331,800 - 331,800 100%

Subtotal - - - - 331,800 - 331,800 100%

Total Revenue - - - - 891,800 - 891,800 100%

FY 2019-20


7/6/2021 3-31-21

Capital Outlay/Fixed Assets

Sedan/SUV Purchase - - - - - 222,819 222,819 100%

Pick-up Purchase - - - - - 184,612 184,612 100%

Heavy Vehicle Purchase - - - - - 50,000 50,000 100%

Light Equipment Purchase - - - - - - - 0%

Heavy Equipment Purchase - - - - - 95,000 95,000 100%

Subtotal - - - - - 552,431 552,431 100%

TOTALS - - - - - 552,431 552,431 100%

ISF Equipment Replacement/Acquisition Fund - Revenue and Expenses

Adopted Budget Fiscal Year 2021-22

FY 2020-21 FY 2021-22

RevenueActual


Program

ChangeTotal

% Inc/

(Dec)

FY 2020-21 FY 2021-22

ExpendituresActual


Program

ChangeTotal

% Inc/

(Dec)

99

2021 – 2022 Vehicle Requests

DEPARTMENT ITEM ESTIMATED PURPOSE

Police F150 Truck $30,376 Vehicle for New Position

Police (4) Ford Explorer $197,836 For Patrol Officers

Streets CAT 420 Backhoe $95,000 Needed for larger repairs

Streets F450 $50,000 Street Repair Crew

Dev Services (3) F150 4x4 $89,800 Vehicle for (2) City Inspectors and (1) Bldg.

Recreation Ford Transit Van $24,983 Dept does not currently have a vehicle for

TOTAL $487,995

DEPARTMENT ITEM ESTIMATED COST

PURPOSE

Utilities F250 $32,218 For WWTP Chief Operator

Utilities F250 $32,218 For Water Operations

TOTAL $64,436

100

PART III

Debt Service (I&S) Funds –

This fund type is used to account for resources used to service interest and principal payments on long-term debt

such as general obligation or revenue bonds and some capital leases. Funding for making annual payments on this debt

comes from the debt portion of the property tax rate and surplus revenue generated by utility operations (water and sew-

er).

The debt portion of the tax has varied over the years but of necessity has increased over time to provide funds need-

ed to service new debt which is an unavoidable feature of a growing urban area. In addition to principal and interest pay-

ments which are the fundamental components of annual debt service, costs for “paying agents” and in some cases cost of

the issuance of the bonds are paid from the I&S Fund. At the end of the 2021 Fiscal year, principal amounts owed on

long term debt was $38,228,000. Total annual debt service payments (principal and interest) were $3,420,666.00.

Owing to pressing needs occasioned by long deferred improvements in basic infrastructure plus expansion of infra-

structure to accommodate the explosive growth that is currently being experienced, City staff developed a Capital Im-

provement Plan at a cost of approximately $9,500,000 for general government and $14,600,000 for utility (water/sewer)

projects. In addition, because anticipated lower interest rates on existing debt, it was also recommended that six bonds

that were issued between 2007 and 2011 be “refunded” in the amount of approximately $10,908,000. This means that

new bonds would be issued at a lower interest rate which could result in a lower net cost of the bonds.

At the conclusion of extensive discussions of these issues, Council decided to proceed with the Utility portion of

the bond issue plus the issue to refund prior debt. However, despite demonstrable evidence of the need for the general

government portion of the issue, the final decision was to defer these CIP projects for yet another indeterminate amount

of time.

The tactical decision to enter the bond market in May, when demands for such funding was low coupled with a high

degree of interest on the part of investors to secure such investments, led to a very fortuitous outcome in sale of the

bonds. Between the two issues, investors paid a premium of $3,218,693. This reduced the total principal payments for

the bonds from, $25,238,692 to $22,020,000. Comparing the costs of the Bonds refunded with the General Obligation

Refunding Bonds, Series 2021, the net Present Value Savings was $1,693,985.

To demonstrate the impact of the new issues sold in 2021 on total debt plus the increases in annual debt service

payments that are going to be required, the chart appearing on the following page was developed. Summarizing the most

relevant data from this chart, of the $49,011,000 issued originally, the total principal amount due at the end of FY

2021will be $38,228,000. Adding to this the amount issued in 2021, total principal owed for FY 2022 will be

$48,070,000. Of this amount $11,423,340 is general government debt, that is debt paid from the debt portion of the prop-

erty tax. The increase in annual debt is $144,413 which can be covered by even a lower tax rate than was adopted in FY

2021.

Another $31,141,660 will be due from the Utility Funds and $5,505,000 from the Tax Increment Reinvestment Zone

#1. The latter has its own source of funding, from dedicated tax revenue in the TIRZ plus support from Bastrop County.

An additional annual debt requirement totaling $429,037 will have to come from the Utility Fund which requires an in-

crease in rates for the coming fiscal year.

102

FY 2021 FY 2022

Original Balance Balance

Name of Issue Issue Amt. Owed Principal Interest Total Owed Principal Interest Total

Com Tax Rev CO Series 2007 2,000,000 875,000 110,000 38,091 148,091 - - - -



Limited Tax Ref. Series 2013 1,489,888 262,921 144,944 7,888 152,831 117,978 117,978 3,539 121,517

Com Tax Rev CO Series 2013 1,934,584 1,395,757 84,395 56,204 140,598 1,311,362 87,641 53,672 141,312


Gen. Obligation Ref. 2021 - - - 34,699 34,699 5,514,000 333,000 214,140 547,140

Total 13,446,750 8,755,553 698,713 388,592 1,087,306 11,423,340 783,618 448,101 1,231,719



Com Tax Rev CO Series 2008 2,556,000 2,157,000 42,000 95,290 137,290 - - - -

Com Tax Rev CO Series 2009 800,000 691,000 13,000 24,815 37,815 - - - -

Com Tax Rev CO Series 2011 8,077,722 5,683,125 310,625 233,310 543,935 - - - -

Limited Tax Ref. Series 2013 720,112 127,079 70,056 3,812 73,869 57,022 57,022 1,711 58,733

Com Tax Rev CO Series 2013 1,045,416 754,243 45,605 30,372 75,977 708,638 47,359 29,003 76,363

Gen Obligation Ref Ser 2015 3,315,000 2,705,000 115,000 108,525 223,525 2,590,000 115,000 105,075 220,075


Com Tax Rev CO Series 2019A 4,035,000 3,790,000 150,000 139,731 289,731 3,640,000 155,000 139,731 294,731

Gen. Obligation Ref. 2021 - - - - - 3,676,000 222,000 142,760 364,760

Com Tax Rev CO Series 2021 - - - - - 12,830,000 265,000 516,517 781,517

Total 29,864,250 23,902,447 1,101,287 952,106 2,053,392 31,141,660 1,231,382 1,251,048 2,482,430



Com Tax Rev CO Series 2019B 5,700,000 5,570,000 65,000 214,968 279,968 5,505,000 95,000 212,369 307,369

Total Bonded Debt 49,011,000 38,228,000 1,865,000 1,555,666 3,420,666 48,070,000 2,110,000 1,911,517 4,021,517

TIRZ #1 TIRZ #1

Bonded Debt Service Schedule

FY 2020-21 FY 2021-22

General Gov't General Gov't

Utility ( Water Sewer) Utility ( Water Sewer)

103

(Resources) FY 2019-20


Revenue 7/6/2021 3-31-21

General Govern't

Property Taxes 1,361,809 1,612,600 1,594,619 1,436,359 1,511,926 - 1,511,926 -5%

Interest Income 9,856 3,500 3,500 2,312 15,000 - 15,000 329%

Subtotal 1,371,665 1,616,100 1,598,119 1,438,671 1,526,926 - 1,526,926 -4%

Utility Funds Transf. In

Water Rev. Funds 1,044,997 1,068,887 1,068,887 534,444 575,400 530,461 1,105,861 3%

Sewer Revenue 1,018,295 1,042,288 1,042,288 521,144 711,400 720,586 1,431,986 37%

Subtotal 2,063,292 2,111,175 2,111,175 1,055,588 1,286,800 1,251,047 2,537,847 20%

Total Funds Available 3,434,957 3,727,275 3,709,294 2,494,258 2,813,726 1,251,047 4,064,773 10%

FY 2019-20


Expenditures 7/6/2021 3-31-21


Appraisal Serv. (Bastrop CAD) 14,057 18,893 18,893 9,581 20,120 - 20,120 6%

Tax Collect (Bastrop Co.) 3,823 3,762 3,688 3,688 3,590 - 3,590 -3%

Subtotal 17,881 22,655 22,581 13,269 23,710 - 23,710 5%

General Govern't DebtBonded Debt 875,167 1,055,333 1,090,032 177,201 687,576 547,590 1,235,166 13%

Capital Leases 11,830 111,752 111,752 55,870 111,756 - 111,756 0%

Subtotal 886,997 1,167,085 1,201,784 233,071 799,333 547,590 1,346,923 12%

Utility Fund DebtBonded Debt 1,997,523 2,054,616 2,054,616 640,307 1,339,037 1,146,727 2,485,765 21%

Capital Leases 657,643 55,885 55,885 27,951 55,885 - 55,885 0%

Subtotal 2,655,166 2,110,501 2,110,501 668,258 1,394,922 1,146,727 2,541,650 20%

TOTALS 3,560,043 3,300,241 3,334,866 914,597 2,217,965 1,694,317 3,912,282 17%

Debt Service Fund


Fiscal Year 2021-22

FY 2020-21 FY 2021-22

% Inc/

(Dec)

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

Actual


Program

ChangeTotal

104

Revenue-

Funds generated for servicing the City’s annual debt are derived from two principle sources. For general government debt, a debt component of the Ad Valorem tax rate is assessed each year in combination with the O&M component. The rate for FY 2021-22 is provisionally scheduled to decline to approximately $0.1795/ $100 assessed value from a rate for the previous year of $0.228647 or approximately -18%. The decline is based on an increase in the tax base from the previous year plus savings accrued from issuing General Obligation Refunding Bonds, Series 2021.

Funding for debt service related to Utility Operations comes from surplus water and sewer revenue. Trans-fers are made during the year from each of these sources to finance debt service associated with the respective oper-ations. Issuing of the Combination Tax and Revenue Certificates of Obligation, Series 2021 in the par amount of $12,830,000 by itself would have increased annual debt service requirements for the combined utilities by over $1,000,000 for the coming year. Fortunately with the premium paid on the COs plus savings from the refunding bonds, the net increase in debt payments for the Utilities for FY2022 is $429,037. This is distributed between water and wastewater surplus revenue in the amounts of $150,163 from the Water Fund enterprise and $278,874 from wastewater.

Annual Revenue FY 2019-20

By Source Amend.#1 Y-T-D Actual

7/6/2021 3-31-21

General Government

Current Taxes 1,173,020 1,408,623 1,390,642 1,238,216 1,298,431 - 1,298,431 -7%

Delinquent Taxes 140,137 164,757 164,757 164,509 172,995 - 172,995 5%

Prior Year Delinq. Taxes 20,183 23,850 23,850 21,190 26,000 - 26,000 9%

Penalty & Interest 28,469 15,371 15,371 12,444 14,500 - 14,500 -6%

Interest Income 9,856 3,500 3,500 2,312 15,000 - 15,000 329%

Subtotal 1,371,665 1,616,100 1,598,119 1,438,671 1,526,926 - 1,526,926 -4%

Utility Fund Transfer In- Water Rev.

Transfer for Bond Payments 1,044,997 1,040,945 1,040,945 520,473 547,458 530,461 1,077,919 4%

Transfer for Capital Leases - 27,942 27,942 13,971 27,942 - 27,942 0%

Interest Income - - - - - - - 0%

Subtotal 1,044,997 1,068,887 1,068,887 534,444 575,400 530,461 1,105,861 3%

Transfer In- Sewer Rev. -

Transfer for Bond Payments 1,018,295 1,014,346 1,014,346 507,173 683,458 720,586 1,404,044 38%

Transfer for Capital Leases - 27,942 27,942 13,971 27,942 - 27,942 0%

Interest Income - - - - - - - 0%

Subtotal 1,018,295 1,042,288 1,042,288 521,144 711,400 720,586 1,431,986 37%

TOTALS 3,434,957 3,727,275 3,709,294 2,494,258 2,813,726 1,251,047 4,064,773 10%


ChangeTotal

% Inc/

(Dec)

Debt Service (I&S) Fund

Estimated Revenue Fiscal Year 2021-22

Actual

RevenueAdopted

FY 2020-21 FY 2021-22

105

Expenditures:

Programmed Expenditures of the FY 2021-22 Debt Service (I&S) Fund are shown below. For budg-

eting purposes, the amount owed for each issue (principal and interest) on an annual basis must be appropriat-

ed. The table shown below contain annual debt obligations to be paid from the Debt Service Fund for FY 2021

-22.

FY 2019-20

General Govt. Debt Amend.#1 Y-T-D Actual

7/6/2021 3-31-21


Appraisal Serv. (BCAD) 14,057 18,893 18,893 9,581 20,120 - 20,120 6%

Tax Collection 3,823 3,762 3,688 3,688 3,590 - 3,590 -3%

Subtotal 17,881 22,655 22,581 13,269 23,710 - 23,710 5%

General Gov't Bonds

Bond Principal 629,206 698,714 698,714 - 450,618 333,000 783,618 12%

Bond Interest 242,362 353,894 388,593 176,947 233,961 214,140 448,101 15%

Bond- Paying Agent 3,598 2,725 2,725 254 2,997 450 3,447 26%

Subtotal 875,167 1,055,333 1,090,032 177,201 687,576 547,590 1,235,166 13%

Gen. Govt. Capital Leases

Cap. Lease Principal 10,741 99,556 99,556 49,852 102,563 - 102,563 3%

Cap. Lease Interest 1,089 12,196 12,196 6,018 9,193 - 9,193 -25%

Subtotal 11,830 111,752 111,752 55,870 111,755 - 111,755 0%-

Total General Gov't Debt 904,878 1,189,740 1,224,364 246,339 823,042 547,590 1,370,632 12%

Utility Fund DebtUtility Bonds

Bond Principal 1,018,988 1,101,286 1,101,286 54,627 744,382 487,000 1,231,382 12%

Bond Interest 976,884 952,105 952,105 583,057 591,770 659,277 1,251,048 31%

Bond Paying Agent 1,652 1,225 1,225 2,623 2,885 450 3,335 172%

Subtotal 1,997,523 2,054,616 2,054,616 640,307 1,339,037 1,146,727 2,485,765 21%

Utility Capital Leases

Cap. Lease Principal 463,105 50,028 50,028 25,132 50,692 - 50,692 1%

Cap. Lease Interest 194,538 5,857 5,857 2,819 5,193 - 5,193 -11%

Subtotal 657,643 55,885 55,885 27,951 55,885 - 55,885 0%-

Total Utility Debt 2,655,166 2,110,501 2,110,501 668,258 1,394,922 1,146,727 2,541,650 20%

TOTALS - All Debt 3,560,043 3,300,241 3,334,866 914,597 2,217,964 1,694,317 3,912,281 17%

% Inc/

(Dec)

FY 2020-21 FY 2021-22

Debt Service Fund

Scheduled Expenditures for Fiscal Year 2021-22

Actual


Program

ChangeTotal

106

Special Revenue Funds —

These funds are used to account for proceeds from revenue sources that are legally restricted to ex-penditures for specified purposes and include the following:

Hotel-Motel Tax Fund – Funds from this source are collected from lodging establishments located in

the City and its ETJ, that offer rooms for rent daily. Revenue from this source is to be used for promotional

activities downtown.

Main Street Program - The mission of the Texas Main Street Program (TMSP) is "to provide tech-

nical expertise, resources and support for Texas communities in the preservation and revitalization of historic

downtowns and commercial neighborhood districts in accord with the National Main Street Four Point Ap-

proach® of organization, economic vitality, design and promotion." At the TMSP, staff work with the other

89 designated communities to help them reach their revitalization and preservation goals through the frame-

work of the Approach®. This methodology provides the necessary tools for local communities to effectively

address the issues downtowns face. Elgin has been a member since 1990.

Cable Franchise Subscriber Fee- The City is in receipt of funds collected by the Federal government

and passed on to the State that are 1% of the gross subscriber fees for cable television. The funds are used to

finance a public information channel that among other things, broadcasts City Council meetings and other

City related events.

LEOSE Police Training Fund– Funds received from the Comptroller of Public Accounts given to Po-

lice departments to use to provide continuing education for law enforcement officers.

Municipal Court Funds- Provisions of the Code of Criminal Justice allow cities to charge defendants

in court cases, fees for funding upgrades in computer technology used by the court, court security. Beginning

in January 2020 a Truancy Prevention program was added. Funds derived from this source are to be used for

Truancy Management. This section of the budget presents revenue estimates from such fees and approved

uses of those funds.

Impact Fee Funds: Impact fees are mechanisms authorized by the Local Government Code and used

by City’s to build up reserves for future costs of extending water and wastewater facilities to new develop-

ment and provide for the expansion of treatment facilities that are needed because of the addition of new us-

ers.

A summary of total revenue and expenditures for each special revenue fund are found on the following page.

108

Estimated Revenue and Proposed expenditure amounts for each of these special revenue funds are detailed in

the following pages Beginning with the Hotel/Motel Tax Fund.

FY 2019-20

Amend.#1Y-T-D

Actual

Hotel-Motel Tax Fund: 7/6/2021 3-31-21

Revenue 68,461 112,100 112,100 64,976 182,000 - 182,000 62%

Expenditures 79,027 120,500 120,500 41,969 159,834 - 159,834 33%

(10,565) (8,400) (8,400) 23,007 22,166 - 22,166

Main Street Program:

Revenue 56,272 26,000 26,000 10,956 65,450 - 65,450 0%

Expenditures 74,791 42,427 42,427 17,718 64,300 - 64,300 0%

(18,518) (16,427) (16,427) (6,762) 1,150 - 1,150

Cable FranchiseFee:

Revenue 21,364 24,600 24,600 8,116 22,500 - 22,500 -9%

Expenditures 34,439 22,500 22,500 4,072 7,500 - 7,500 -67%

(13,076) 2,100 2,100 4,044 15,000 - 15,000

LEOSE Police Training Fund:

Revenue - - 2,200 1,332 2,450 - 2,450 11%

Expenditures - - 2,800 2,536 2,450 - 2,450 -13%

- - (600) (1,204) - - -

Court Tech. & Security Funds

Revenue 15,613 17,500 12,000 5,770 14,700 - 14,700 23%

Expenditures 3,589 16,121 16,121 893 14,266 - 14,266 -12%

12,024 1,379 (4,121) 4,877 434 - 434

Water Impact Fees

Revenue 32,947 152,500 552,500 232,582 905,000 - 905,000 64%

Expenditures 196,242 128,807 128,807 24,625 150,000 - 150,000 16%

(163,295) 23,693 423,693 207,957 755,000 - 755,000

Wasterwater Impact Fees

Revenue 340,832 101,500 1,303,500 837,235 1,500,000 - 1,500,000 15%

Expenditures - 75,000 - - - - - 0%

340,832 26,500 1,303,500 837,235 1,500,000 - 1,500,000

Est. Revenue/Adopted Expenditures - Special Revenue Funds

Fiscal Year 2021-22

Total % Inc/

(Dec)

FY 2020-21 FY 2021-22

Actual


Program

Change

109

Hotel-Motel Tax Fund

Funds from this source are collected from lodging establishments located in the City and its ETJ that offer

rooms for rent daily. According to Texas Tax Code - TAX § 351.101. Use of Tax Revenue, funds from this source are to be

used for:

(a) Revenue from the municipal hotel occupancy tax may be used only to promote tourism and the convention

and hotel industry, and that use is limited to the following:

(1) acquisition of sites for and the construction, improvement, enlarging, equipping, repairing, operation, and

maintenance of convention center facilities or visitor information centers, or both;

(2) furnishing of facilities, personnel, and materials for the registration of convention delegates or registrants;

(3) advertising and conducting solicitations and promotional programs to attract tourists and convention dele-

gates or registrants to the municipality or its vicinity;

(4) encouragement, promotion, improvement, and application of the arts, including instrumental and vocal mu-

sic, dance, drama, folk art, creative writing, architecture, design and allied fields, painting, sculpture, pho-

tography, graphic and craft arts, motion pictures, radio, television, tape and sound recording, and other arts

related to the presentation, performance, execution, and exhibition of these major art forms;

(5) historical restoration and preservation projects or activities or advertising and conducting solicitations and

promotional programs to encourage tourists and convention delegates to visit preserved historic sites or mu-

seums:

The Hotel/Motel Tax shows an increase in anticipated revenue for the next budget year due to a new hotel that

opened. The unknown impacts on sources of revenue that the Corona Virus could have on occupancy rates, antici-

pated revenue is lowered. If it worsens further adjustments will have to be made on expenditure programs as well.

The annual budget for this program begins on the following page.

110

The Chamber of commerce building recently was inspected after a hailstorm, the insurance adjuster for

the City recommended replacement of the roof, however it is well past its useful life and will not qualify for an

insurance claim. Staff recommends $35,000 to complete roof repairs and minor carpentry work on the build-

ing.

FY 2019-20


Revenue 7/6/2021 3-31-21

Tax Collections (HOT) 67,412 110,000 110,000 64,599 180,000 - 180,000 64%

Interest Income 1,049 500 500 277 500 - 500 0%

Donations - Other - 100 100 - - - - -100%

Donations -Public Art - 1,500 1,500 - 1,500 - 1,500 0%

Special Events - - - 100 - - - -100%

Subtotal 68,461 112,100 112,100 64,976 182,000 - 182,000 62%

TOTALS 68,461 112,100 112,100 64,976 182,000 - 182,000 62%

FY 2019-20




Holiday Decorations 4,678 7,500 7,500 1,990 7,500 - 7,500 0%

Nofsinger House 5,263 - - - - - - 0%

Banner Program 3,804 6,000 6,000 2,250 6,000 - 6,000 0%

Promotional Materials 10,931 15,000 15,000 8,766 15,000 - 15,000 0%

Freight Depot 478 - - - - - - 0%

Promotional Tourism 5,000 - - 2,430 5,000 - 5,000 0%

Subtotal 30,155 28,500 28,500 15,436 33,500 - 33,500 118%

Contract /other Services

Elgin Chamber of Comm. 17,283 38,500 38,500 15,533 31,000 - 31,000 -19%

Elgin Historical Assoc. - 5,000 5,000 - - - - -100%

Elgin Arts Assoc. - 1,500 1,500 - - - - -100%

Electric Utility 7,140 - - - 4,534 - 4,534 100%

Building Maint.. Contract 24,449 - - - 35,000 - 35,000 100%

Subtotal 48,872 45,000 45,000 15,533 70,534 - 70,534 57%

Transfers Out

To General Fund - 25,000 25,000 - 33,800 - 33,800 35%

Subtotal - 25,000 25,000 - 33,800 - 33,800 35%


ISF- IT Service Charges - - - - - - - 0%


Subtotal - 22,000 22,000 11,000 22,000 - 22,000 0%

TOTALS 79,027 120,500 120,500 41,969 159,834 - 159,834 33%

Total % Inc/

(Dec)

Summary of Estimated Revenue and Adopted Expenses

Fiscal Year 2021-22

Actual Revenue

FY 2020-21

Adopted

FY 2021-22

Straight

Line

Program

Change

Actual

Expenditures

FY 2020-21 FY 2021-22

AdoptedStraight

Line

Program

ChangeTotal

% Inc/

(Dec)

111

Main Street Program

The Elgin Main Street program, founded in 1988, turned the downtown district into an economic core

on which City of Elgin continues to build with increasing sales tax and property values. Five years ago, the

district had a more than 50% vacancy rate with a significant number of buildings that could not be issued cer-

tificates of occupancy. Today the district has an occupancy rate of 90%. The district includes the area of Main

Street from Lexington to Brenham Street and from the Union Pacific railroad tracks to Avenue B, The award-

winning Main Street program, provides community events throughout the year including, the Hogeye Festival,

and Sip, Shop and Stroll. Due to the success and increasing demands of Main Street Programs the Proposed

FY 2020-21 Budget includes the addition of a Main Street Coordinator Position, to assist in management of

these programs.

The Main Street program responded to the COVID19 crisis with intensive business promotions on so-cial media, weekly business operation update calls, the Emergency Main Street COVID19 Marketing grant, a “Yes We’re Open!” Campaign, engaging signs to promote wearing face coverings, provided comprehensive information about grant and loans programs, and modified events such as sidewalk sales.

As we look towards the future, the COVID19 response continues, the program will focus on encourag-ing the public to support local businesses in a safe manner, connect businesses with training, grant and loan programs, provide new opportunities to experience downtown, and thoughtfully engage in ensuring that the whole community feels welcome downtown and understands that all people are welcome and valued in Elgin.

112

FY 2019-20


Revenue 7/6/2021 3-31-21

Hogeye Festival 53,572 25,000 25,000 9,738 58,000 - 58,000 132%

Fundraising 460 - - 1,162 4,200 - 4,200 100%

Public Art Donations 28 - - - - - - 0%

Interest Income 512 - - 56 250 - 250 100%

Donations - Other 1,700 1,000 1,000 - 3,000 - 3,000 200%

Subtotal 56,272 26,000 26,000 10,956 65,450 - 65,450 152%

TOTALS 56,272 26,000 26,000 10,956 65,450 - 65,450 152%

FY 2019-20



Personal Services

Travel Training - 1,000 1,000 1,675 1,500 - 1,500 50%

Subtotal - 1,000 1,000 1,675 1,500 - 1,500 50%


Office Supplies 50 600 600 - 600 - 600 0%

Printing - - - - - - - 0%

Hogeye Festival 41,501 6,000 6,000 3,600 35,000 - 35,000 483%

Promo Tourism 6,266 8,500 8,500 7,222 11,500 - 11,500 35%

Downtown Improve. 8,800 10,000 10,000 457 - - - -100%

Fundraising - - - - - - - 0%

Employee Appreciation 1,654 - - - - - - 0%

Subtotal 58,271 25,100 25,100 11,279 47,100 - 47,100 88%


Dues Subscriptions 250 300 300 1,218 500 - 500 67%

Business Devel. Comm. 6,000 6,000 6,000 3,427 4,500 - 4,500 -25%

Downtown 78621 5,270 5,027 5,027 - 5,700 - 5,700 13%

Design Committee 5,000 5,000 5,000 119 5,000 - 5,000 0%

Subtotal 16,520 16,327 16,327 4,764 15,700 - 15,700 -4%

TOTALS 74,791 42,427 42,427 17,718 64,300 - 64,300 52%

Total % Inc/

(Dec)

Summary of Estimated Revenue and Adopted Expenditures

Fiscal Year 2021-22

Main Street Program Fund

FY 2020-21 FY 2021-22

Actual

RevenueAdopted

Straight

Line

Program

Change

FY 2020-21 FY 2021-22

Actual

ExpendituresAdopted

Straight

Line

Program

ChangeTotal

% Inc/

(Dec)

113

Cable Franchise Subscriber Fee

The City is in receipt of funds collected by the Federal government and passed on to the State that are

1% of the gross subscriber fees for cable television. The funds are to be used to finance a public information

channel that among other things, broadcasts City Council meetings and other City related events.

Beginning in FY 2019-20, staff began the process of preparing the new Council Chambers to be able to

broadcast Council meetings in the future. Until the Covid-19 pandemic has been resolved, the Council con-

tuse to meet by teleconference with the meetings life streamed for public viewing.

The annual budget for this program begins on the following page.

114

Subscriber's Fee FY 2019-20

Amend.#1Y-T-D

Actual

Revenue 7/6/2021 3-31-21

Miscellaneous

Interest Income 1,731 400 400 327 500 - 500 25%

Law Enforcement Ed. - 2,200 2,200 1,332 - - - -100%

Franchise Tax - Cable 19,633 22,000 22,000 6,457 22,000 - 22,000 0%

Subtotal 21,364 24,600 24,600 8,116 22,500 - 22,500 -9%

TOTALS 21,364 24,600 24,600 8,116 22,500 - 22,500 -9%

FY 2019-20

Amend.#1Y-T-D

ActualExpenditures 7/6/2021 3-31-21


Office Furniture/Equipt. - 5,000 5,000 - - - - -100%

Non Cap. IT Hardware 23,867 5,000 5,000 976 5,000 - 5,000 0%

Subtotal 23,867 10,000 10,000 976 5,000 - 5,000 -50%


Law Enforcement Training - 10,000 10,000 3,096 - - - -100%

IT Services - Contract - 2,500 2,500 - 2,500 - 2,500 0%

Subtotal - 12,500 12,500 3,096 2,500 - 2,500 -80%

Capital Outlay

Construction 10,572 10,000 10,000 - - - - -100%

Subtotal 10,572 10,000 10,000 - - - - -100%

TOTALS 34,439 22,500 22,500 4,072 7,500 - 7,500 -67%

Total % Inc/

(Dec)

Summary of Estimated Revenue and Adopted Exenditures

Fiscal Year 2021-22

Cable Franchise Fund

FY 2020-21 FY 2021-22

Actual

RevenueAdopted

Straight

Line

Program

Change

FY 2020-21 FY 2021-22

Actual

ExpendituresAdopted

Straight

Line

Program

ChangeTotal

% Inc/

(Dec)

115

LEOSE Police Training Fund

In the budget amendment presented in July of this year, LEOSE funds which are provided by the state

each year for Police Training, was separated from the Cable Franchise Fund. These two had historical been in

the same fund but their specific revenue sources require that they be accounted for in two different funds. Es-

tablishment of this fund in July of 2021 will be carried forward into the next year.

The following chart reflects the revenue and expenditures for the FY 2021-22.

FY 2019-20


Revenue 7/6/2021 3-31-21

Interest Income - - 200 - 250 - 250 25%

Law Enforcement Ed. - - 2,126 1,332 2,200 - 2,200 3%

Subtotal - - 2,200 1,332 2,450 - 2,450 11%

TOTALS - - 2,200 1,332 2,450 - 2,450 11%

FY 2019-20




Law Enforcement Training - - 2,800 2,536 2,450 - 2,450 -13%

Subtotal - - 2,800 2,536 2,450 - 2,450 -13%

TOTALS - - 2,800 2,536 2,450 - 2,450 -13%

Actual

Expenditures

% Inc/

(Dec)


Fiscal Year 2021-22

AdoptedStraight

Line

Program

ChangeTotal

FY 2020-21 FY 2021-22

Actual

RevenueAdopted

Straight

Line

Program

ChangeTotal

% Inc/

(Dec)

LEOSE Police Training Fund

FY 2020-21 FY 2021-22

116

Municipal Court Funds:

Authority for the City to collect court costs from defendants is found in the CODE OF CRIMINAL PROCE-

DURE; TITLE 2. CHAPTER 102. COSTS PAID BY DEFENDANTS SUBCHAPTER A. GENERAL

COSTS:

Art. 102.0169. COURT COSTS; COUNTY AND DISTRICT COURT TECHNOLOGY FUND. (a)

A defendant convicted of a criminal offense in a county court, statutory county court, or district court shall pay

a $4 county and district court technology fee as a cost of court.

Art. 102.017. COURT COSTS; COURTHOUSE SECURITY FUND; MUNICIPAL COURT

BUILDING SECURITY FUND; JUSTICE COURT BUILDING SECURITY FUND.

(a) A defendant convicted of a felony offense in a district court shall pay a $5 security fee as a cost of

court……. The governing body of a municipality by ordinance may create a municipal court building security

fund and may require a defendant convicted of a misdemeanor offense in a municipal court to pay a $3 securi-

ty fee as a cost of court.

The adopted budget for collection and use of Court Technology and Court Security fees are found on the fol-

lowing page.

117

FY 2019-20


Operating Revenue 7/6/2021 3-31-21

Court Technology 6,872 7,000 4,500 2,101 5,200 - 5,200 16%

Court Security 5,238 7,000 4,000 2,259 5,000 - 5,000 25%

Truancy Prevent. Prog 1,998 2,000 2,000 1,303 2,500 - 2,500 25%

Interest Income 1,505 1,500 1,500 107 2,000 - 2,000 33%

Subtotal 15,613 17,500 12,000 5,770 14,700 - 14,700 23%

Total Revenue 15,613 17,500 12,000 5,770 14,700 - 14,700 23%

FY 2019-20


431 Court Security 7/6/2021 3-31-21

Salaries & Benefits

Base Salaries (Bailiff) - 4,500 4,500 - 6,000 - 6,000 33%

Social Security - 315 315 - 462 - 462 47%

Worker's Compensation - 250 250 - 291 - 291 16%

Unemploy. Insurance - 56 56 - 113 - 113 102%

Subtotal - 5,121 5,121 - 6,866 - 6,866 34%


Security Mat./Equipt. - 2,000 2,000 293 2,000 - 2,000 0%

Subtotal - 2,000 2,000 293 2,000 - 2,000 0%

431 TOTALS - 7,121 7,121 293 8,866 - 8,866 25%

432 Court Technology

IT Services - Contract - 2,000 2,000 600 2,900 - 2,900 45%

Non Cap. IT Hardware 3,589 5,000 5,000 - 2,500 - 2,500 -50%

Subtotal 3,589 7,000 7,000 600 5,400 - 5,400 -23%

432 TOTALS 3,589 7,000 7,000 600 5,400 - 5,400 -23%

433 Truancy Prevent. Prog.

Consultant Services - 2,000 2,000 - - - - -100%

Subtotal - 2,000 2,000 - - - - -100%

433 TOTALS - 2,000 2,000 - - - - -100%

Grand TOTALS 3,589 16,121 16,121 893 14,266 - 14,266 -12%

Total % Inc/

(Dec)


Fiscal Year 2021-22

Municipal Court Special Revenue

FY 2020-21 FY 2021-22

Actual

RevenueAdopted

Straight

Line

Program

Change

FY 2020-21 FY 2021-22

Actual

Expend.Adopted

Straight

Line

Program

ChangeTotal

% Inc/

(Dec)

118

Impact Fee Funds:

(1) Impact fee--A charge or assessment imposed by a district against new development to generate reve-

nue for funding or recouping the costs of capital improvements or facility expansions necessitated by and at-

tributable to such new development. A charge or fee by a district for construction, installation, or inspection of

a tap or connection to district water, wastewater, or drainage facilities, including all necessary service lines and

meters, for capacity in storm water detention or retention facilities and related storm water conveyances, or for

wholesale facilities that serve such water, wastewater, drainage, or storm water detention or retention facilities,

shall not be deemed to be an impact fee under Local Government Code, Chapter 395 if the charge or fee:

(A) does not exceed three times the actual and reasonable costs to the district for such tap or connection;

(B) is made to a nontaxable entity for retail or wholesale service, does not exceed the actual costs to the

district for such work and for all facilities that are necessary to provide district services to such entity and that

are financed or are to be financed in whole or in part by tax-supported or revenue bonds of the district; or

(C) is made by a district for retail or wholesale service on land that at the time of platting was not being

provided with water, wastewater, drainage, or storm water detention or retention service by the district.

(D) Capital improvement plan--Capital improvement plan means a plan which identifies capital im-

provements or facility expansions pursuant to which impact fees may be assessed.

The Council recently adopted new rates for impact fees that included a maximum amount allowed for

Water of $3,790.79 and a maximum amount allowed for Wastewater of $2,348.25. These increases will un-

doubtedly increase revenue from these sources for the 2019-20 Fiscal Year.

Expenditures shown in this fund are provisional pending actual contract for services or construction of

water storage, treatment, or distribution projects.

The adopted budgets for collection and use of Impact Fees for the City’s Water and Wastewater Systems

are found beginning on the following page.

119

Water Impact Fees-

FY 2019-20


Revenue 7/6/2021 3-31-21

Impact Fees - Water 29,590 150,000 550,000 231,932 900,000 - 900,000 64%

Interest Income 3,357 2,500 2,500 650 5,000 - 5,000 100%

Other - - - - - - - 0%

Subtotal 32,947 152,500 552,500 232,582 905,000 - 905,000 64%

TOTALS 32,947 152,500 552,500 232,582 905,000 - 905,000 64%

FY 2019-20




Miscellaneous Repairs - - - - - - - 0%

Engineering - 25,000 25,000 - 50,000 - 50,000 100%

Extension of Services - - - - - - - 0%

Aqua -Purchase CCN 53,807 53,807 53,807 - - - - 0%

Subtotal 53,807 78,807 78,807 - 50,000 - 50,000 0%

Capital Outlay

Water Line Upgrade 142,435 50,000 50,000 24,625 100,000 - 100,000 0%

Subtotal 142,435 50,000 50,000 24,625 100,000 - 100,000 0%

Transfer Out

Transfer to CIP - - - - - - - 0%

Subtotal - - - - - - - 0%

TOTALS 196,242 128,807 128,807 24,625 150,000 - 150,000 16%

Program

ChangeTotal

% Inc/

(Dec)

Actual

ExpendituresAdopted

Straight

Line


Fiscal Year 2021-22

Water Utility Impact Fees

FY 2020-21 FY 2021-22

FY 2020-21 FY 2021-22

Actual

RevenueAdopted

Straight

Line

Program

ChangeTotal

% Inc/

(Dec)

120

Wastewater (Sewer) Impact Fees-

FY 2019-20


Revenue 7/6/2021 3-31-21

240-000-45250 Sewer Impact Fees 338,004 100,000 1,300,000 835,256 1,500,000 - 1,500,000 15%

240-000-47101 Interest Income 2,828 1,500 3,500 1,979 - - - -100%

Subtotal 340,832 101,500 1,303,500 837,235 1,500,000 - 1,500,000 15%

TOTALS 340,832 101,500 1,303,500 837,235 1,500,000 - 1,500,000 15%

FY 2019-20




230-745-53004 Engineering - 25,000 - - - - - 0%

Subtotal - 25,000 - - - - - 0%

Capital Outlay

Sewer Line Upgrade - 50,000 - - - - - 0%

Subtotal - 50,000 - - - - - 0%

Transfer Out

230-740-56121 Transfer to CIP - - - - - - - 0%

Subtotal - - - - - - - 0%

TOTALS - 75,000 - - - - - 0%

Program

ChangeTotal

% Inc/

(Dec)

Actual


Sewer Utility Impact Fees Summary of Estimated Revenue and Adopted Expenditures

Fiscal Year 2021-22

FY 2020-21 FY 2021-22

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

121

Component Unit - EDC

Although closely related to the operations of the City of Elgin, from a formal relationship standpoint, the Elgin Economic Development Corporation is considered a component unit of the City but a separate finan-cial entity. The organization is governed by a separate Board but is subject to broad direction by the City Council.

During the initial budget review process, the Elgin Economic Development Corp. Board will be reviewing the annual program of expenditures of the EDC for FY 2021-22. Later during the adoption process, the Executive Director will present the Budget approved of and recommended by the Board, to the City Council for consider-ation.

123

410 EDC FY 2019-20

910- Op. Funds Amend.#1 YTD-Actual

7/6/2021 3/31/2021

REVENUE

Sales Tax 893,589 772,000 976,000 384,849 950,000 - 950,000 -3%

Interest- Invest.Income 7,783 14,933 14,933 1,595 12,000 - 12,000 -20%

Sale EDC Property - - - - - - - 0%

Refunds/Rebates 1,257 - 4,417 4,417 - - - -100%

TOTAL 902,629 786,933 995,350 390,861 962,000 - 962,000 -3%

FY 2019-20

EXPENDITURES Amend.#1 YTD-Actual

7/6/2021 3/31/2021

Salaries & Benefits

Base Salaries 143,235 150,221 133,431 63,560 135,817 - 135,817 2%

Overtime 317 275 - - - - - 0%

Longevity Pay 235 295 370 370 235 - 235 -36%

Social Security 10,647 9,540 8,641 4,460 8,627 - 8,627 0%

Muni. Retirement Sys. 21,248 21,132 18,172 9,012 15,891 - 15,891 -13%

Worker's Comp. 590 677 677 457 - - - -100%



Car Allowance 7,186 - - - - - - 0%

Travel Training 3,450 5,000 5,000 525 5,000 - 5,000 0%

Subtotal 194,938 204,397 183,548 82,079 165,570 - 165,570 -10%


Office Supplies 422 500 500 69 500 - 500 0%

Postage - 250 250 - 250 - 250 0%

Pre-printed Forms 1,110 2,500 2,500 218 2,500 - 2,500 0%

Subtotal 1,532 3,250 3,250 287 3,250 - 3,250 0%


Legal Services 958 1,000 3,000 2,228 5,000 - 5,000 67%

Audit Services 1,233 1,000 1,000 - 3,000 - 3,000 200%

Engineering Services 368 5,000 23,000 19,707 5,000 - 5,000 -78%

Consulting Services 2,628 10,000 5,000 533 10,000 - 10,000 100%

Contract Services 28 5,000 5,000 - 5,000 - 5,000 0%

Dues/memberships 3,645 5,000 5,000 3,000 5,000 - 5,000 0%

Business Assistance - 128,750 128,750 5,000 314,832 - 314,832 145%

Marketing / Advertising 6,708 - 5,000 4,749 - - - -100%

Utilities - 0 - - 600 - 600 0%

Employee Bond 280 280 280 - 280 - 280 0%

Subtotal 15,847 156,030 176,030 35,217 348,712 - 348,712 98%

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

FY 2021-22 Adopted Operating Budget

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)


124

FY 2019-20

Amend.#1 YTD-Actual

EXPENDITURES (Cont.) 7/6/2021 3/31/2021

Transfers -Out

Transfer to General Fund - 18,000 18,000 7,500 18,000 - 18,000 100%

Subtotal - 18,000 18,000 7,500 18,000 - 18,000 100%


ISF- IT Charges 4,980 14,325 14,325 5,969 7,549 - 7,549 -47%

ISF- Bldg. Serv. Charges 10,409 11,289 11,289 4,704 8,484 - 8,484 -25%

ISF- Employee Benefits - - - - 17,762 - 17,762 0%

Subtotal 15,389 25,614 25,614 10,673 33,795 - 33,795 32%

TOTAL 227,706 407,291 406,442 135,756 569,327 - 569,327 40%

915- Business Recruit./FY 2019-20

Retention program Amend.#1 YTD-Actual

7/6/2021 3/31/2021

Contract/other Services

Recruitment- Marketing 32,251 20,000 20,000 96 20,000 - 20,000 0%

Recruitment Incentives 210,183 90,000 100,000 150 120,000 - 120,000 20%

Bus. Expansion- Incentives 50,000 20,000 20,000 - 30,000 - 30,000 50%

Bus. Expans.- Infrastructure 55,779 30,000 55,000 19,645 55,000 - 55,000 0%

Retention- Marketing - 10,000 10,000 - 10,000 - 10,000 0%

Retention- Incentives - 33,976 33,976 1,250 41,602 - 41,602 22%

TOTAL 348,213 203,976 238,976 21,141 276,602 - 276,602 16%

FY 2019-20

917- EDC Debt Service Amend.#1 YTD-Actual

7/6/2021 3/31/2021

Loan Payment

Principal - 110,000 - - - - - 0%

Interest - - - - 47,792 - 47,792 100%

Subtotal - 110,000 - - 47,792 - 47,792

Bond Payment

Principal 50,000 55,000 55,000 - 60,000 - 60,000 9%

Interest 12,586 10,416 10,416 5,208 8,029 - 8,029 -23%

Paying Agent 250 250 250 - 250 - 250 0%

Subtotal 62,836 65,666 65,666 5,208 68,279 - 68,279

TOTAL 62,836 175,666 65,666 5,208 116,071 - 116,071 77%

GRAND TOTAL 638,755 786,933 711,084 162,105 962,000 - 962,000 35%

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

FY 2020-21 FY 2021-22

Actual


Program

ChangeTotal

% Inc/

(Dec)

125

Tax Increment Re-investment Zone # 1 (TIRZ)

The TIRZ district was originally established in 2014 for the purpose of developing commercial and industri-al properties within the Zone. It is approximately 844 acres that when fully developed will facilitate public improvements to allow and encourage the development consistent with the goals of the City’s Master Plan.

Public improvements for the Zone include, but are not limited to, the construction of streets, sidewalks, land-scaping, sanitary sewers, utility line relocation and installation, bicycle routes, signage, and other traditional right of way utilities and uses, etc.

FY 2019-20

RevenueAmend.#1 Y-T-D Actual

7/6/2021 3-31-21

Property Taxes

Current Taxes 159,554 239,445 239,445 218,131 233,860 - 233,860 -2%

Delinquent Taxes - - - - 11,190 - 11,190 100%

Subtotal 159,554 239,445 239,445 218,131 245,050 - 245,050 2%

Interest Income

Interest Income 6,673 5,000 5,000 5,000 5,000 - 5,000 0%

Refunds/Rebates 488 - - - - - - 100%

Subtotal 7,161 5,000 5,000 5,000 5,000 - 5,000 0%

Interlocal Grants

Current Tax Rev. - County 126,439 94,267 94,267 94,267 136,505 - 136,505 45%

Delinquent Tax Rev.- County 152 - - - - - - 100%

Subtotal 126,591 94,267 94,267 94,267 136,505 - 136,505 45%

Total Funds Available 293,306 338,712 338,712 317,398 386,555 - 386,555 22%

TIRZ Operations FY 2019-20




Legal Services - 500 500 - - - - 0%

Audit Services - - - - - - - 0%

Engineering Services - - - - - - - 0%

Appraisal Board 1,888 3,500 3,500 3,431 3,603 - 3,603 100%

Tax Collections - County 541 750 750 1,181 1,240 - 1,240 100%

Street Lights-Electric - 1,500 1,500 - 1,200 - 1,200 -20%

Misc. Repairs 6,109 - - - - - - 0%

Subtotal 8,537 6,250 6,250 4,612 6,043 - 6,043 -3%

TIRZ Debt Service

TIRZ Debt

Principal 40,000 65,000 65,000 - 95,000 - 95,000 46%

Interest 216,569 214,969 214,969 107,485 212,369 - 212,369 -1%

Paying Agent - 250 250 250 250 - 250 0%

Subtotal 256,569 280,219 280,219 107,735 307,619 - 307,619 10%

TOTALS 265,106 286,469 286,469 112,347 313,661 - 313,661 9%

Program

ChangeTotal

%

Inc/

Actual

Expenditures

Total

%

Inc/

(Dec)

TIRZ # 1 Fund Estimated Revenue and Adopted Expenditures

Fiscal Year 2021-22

FY 2020-21

Operating & Debt ServiceFY 2020-21 FY 2021-22

Actual

RevenueAdopted

Straight

Line

Program

Change

FY 2021-22

AdoptedStraight

Line

126

APPENDICES

127

ELGIN CITY CHARTER ARTICLE VII. – FINANCIAL ADMINISTRATION

BUSINESS NAME

Sec. 1, Fiscal Year The fiscal year shall begin on October 1 each year and end on the following September 30. The fiscal year may be changed by the council by ordinance, provided that no change shall be until six (6) months after final passage of such ordinance, and that no more than one (1) change in the fiscal year be made in any period of three (3) calendar years. All funds collected by the city during any fiscal year, including both current and delinquent revenues, shall belong to such fiscal year and, except for funds derived to pay interest and create a sinking fund on the bonded indebtedness of the city, may be applied to the pay-ment of expense incurred during such fiscal year, except as provided in this Charter. Any revenues uncollected at the end of any fiscal year, and any unencumbered funds on hand shall become resources of the next fiscal year Sec. 2, Budget The department heads of the city shall prepare annual departmental budget requests for the ensuing fiscal year as directed by the city manager and submit said requests to him for his review. It shall be the duty of the city manager to submit a balanced annual budget not later than forty-five (45) days prior to the end of the current fiscal year to the council for review, consideration, and revision, if desired. The council shall call a public hearing on the budget in accordance with the state laws. When recommended by the city manager and in the discretion of the city council the budget may contain a reasonable sum set aside as an unallocated reserve fund, to meet un-expected and unforeseen contingencies in current operating costs of any budget project. The budget shall be finally adopted not later than three (3) calendar days prior to the end of the fiscal year by the favorable votes of at least a majority of all members of the council. Should the council take no final action on or prior to such day on a proposed budget which has been timely and duly submitted by the city manager, the budget, as submitted, shall be deemed to have been adopted by the council. In the event the city manager fails to timely submit a proposed budget as provided herein, the council may cause the same to be prepared by someone else and may consider and adopt the same.

128

112 - City Manager

2019-20 2020-21 2021-22 2021-22



City Manager 1 1 1 1.00 1.00 1.00 1.00 1.00

City Secretary 1 1 1 1.00 1.00 1.00 1.00 1.00

Total 2 2 2 2.00 2.00 2.00 2.00 2.00

113 - Human Resources

2019-20 2020-21 2021-22 2021-22



HR Director 1 1 1 1.00 1.00 1.00 1.00 1.00

HR Specialist (New) 0 0 1 0.00 0.00 0.00 0.00 1.00

HR Assistant 0 1 1 0.00 0.00 1.00 1.00 1.00

Total 1 2 3 1.00 1.00 2.00 2.00 3.00

114 - Accounting

2019-20 2020-21 2021-22 2021-22



Chief Financial Officer (Reclass) 0 1 1 0.00 0.00 0.00 1.00 1.00

Assistant City Manager/CFO 1 0 0 1.00 1.00 1.00 0.00 0.00

Accounting Manager (Reclassed) 1 0 0 1.00 1.00 0.00 0.00 0.00

Financial Analyst 0 1 1 0.00 0.00 1.00 1.00 1.00

Purchasing & Grants Specialist (New) 0 0 1 0.00 0.00 0.00 0.00 1.00

Accounting Technician 0 1 1 0.00 0.00 1.00 1.00 1.00

AP Clerk (Reclassed) 1 0 0 1.00 1.00 0.00 0.00 0.00

Total 3 3 4 3.00 3.00 3.00 3.00 4.00

118 - Municipal Court

2019-20 2020-21 2021-22 2021-22



Supervisory Court Clerk 1 1 1 1.00 1.00 1.00 1.00 1.00

Deputy Court Clerk 1 2 2 1.00 1.00 1.00 2.00 2.00

Records Clerk 1 0 0 1.00 1.00 1.00 0.00 0.00

Total 3 3 3 3.00 3.00 3.00 3.00 3.00

GENERAL FUND

FY 2020-21 approved position of HR Assistant; FY 2021-22 is requesting to increase staff levels by adding HR Specialist

FY 2020-21 as amended, was approved to retitle a Records Clerk to a Deputy Court Clerk. This is based on the earning of the Muncipal

Court Clerk Certification as required of the position. The Court is not requesting additional positions.





FY 2020-21 approved a title change from Accounting Manager to Financial Analyst, and AP Clerk to Accounting Technician. In July

2021, budget was amended and approved to remove Assistant City Manager position and reclass under finance as CFO. FY 2021-22

includes proposal to add a Purchasing/Grants Specialist to the Finance Division.



Financial Services

APPENDIXFull Time Equivalent Authorized Positions by Funding Source

Executive Number of Employees Full Time Equivalent Positions


129

121 - Planning and Zoning

2019-20 2020-21 2021-22 2021-22



Director - Development Services 1 1 1 1.00 1.00 1.00 1.00 1.00

Planning Technician 1 1 1 1.00 1.00 1.00 1.00 1.00

Total 2 2 2 2.00 2.00 2.00 2.00 2.00

122 - Building & Inspections

2019-20 2020-21 2021-22 2021-22



Building Official 0 1 1 0.00 0.00 1.00 1.00 1.00

Building Inspector 0 2 2 0.00 0.00 0.00 2.00 2.00

Permit Clerk/Technician 1 2 2 1.00 1.00 1.00 2.00 2.00

Total 1 5 5 1.00 1.00 2.00 5.00 5.00

217 - Code Enforcement

2019-20 2020-21 2021-22 2021-22



Code Enforcement Officer 1 1 1 1.00 1.00 1.00 1.00 1.00

Code Enforcement Official 1 1 1 1.00 1.00 1.00 1.00 1.00

Total 2 2 2 2.00 2.00 2.00 2.00 2.00

FY 2021-22 is reorganizing supervision of the Code Enforcement Division from the Police Support Services Unit to Development

Services. No additional positions are being requested.

FY 2021-22 is not requesting to increase staffing from the previously approved positions.


Authorized Classifications (position titles determined by TDLR)

2019-20 2020-21



FY 2020-21 approved the addition of Building Official position (remains unfilled to date). FY 2020-21 as amended, further increased

staffing levels with the addtion of 2 Building Inspectors and 1 additional permit clerk/technician.




130

Community Services

131 - CS Administration

2019-20 2020-21 2021-22 2021-22



Director - Community Services 1 1 1 1.00 1.00 1.00 1.00 1.00

Mainstreet Manager 0 1 1 0.00 0.00 1.00 1.00 1.00

Communications Specialist (PIO) 0 1 1 0.00 0.00 1.00 1.00 1.00


Total 2 4 4 2.00 2.00 4.00 4.00 4.00

132 - Library

2019-20 2020-21 2021-22 2021-22



Librarian/Library Manager 1 1 1 1.00 1.00 1.00 1.00 1.00

Assistant Library Manager 1 1 1 1.00 1.00 1.00 1.00 1.00

Youth Services Specialist 1 1 1 1.00 1.00 1.00 1.00 1.00

Library Associate 0 0 1 0.00 0.00 0.00 0.00 1.00

Circulation Clerk 1 1 2 1.00 1.00 1.00 1.00 1.00

Library Services Clerk 2 2 0 1.00 1.00 1.00 1.00 0.00

Total 6 6 6 5.00 5.00 5.00 5.00 5.00

135 - Recreation Programs

2019-20 2020-21 2021-22 2021-22



Recreation Programs Manager 1 1 1 1.00 1.00 1.00 1.00 1.00


Program Assistant 0 1 2 0.00 0.00 0.00 0.00 1.50

Rec Center Staff 12 12 10 6.00 6.00 6.00 6.00 5.00

Horticultural Intern 0 1 1 0.00 0.00 0.00 0.00 0.50

Total 14 16 14 8.00 8.00 8.00 8.00 8.00

136 - Swimming Pool

2019-20 2020-21 2021-22 2021-22



Lifeguards 15 11 20 3.75 3.75 3.75 1.50 5.00

Pool Staff 4 1 4 1.00 1.00 1.00 0.25 1.00

Total 19 12 24 4.75 4.75 4.75 1.75 6.00

FY 2020-21 as amended reduced the total number of lifeguards to what was currently employed. This number was drastically less than

what is required to operate the City's pool under normal operations. The reduced number of staff is a direct result of COVID-19 and the

reduced service hours. FY 2021-22 is hopeful that COVID-19 is not a factor in providing services to the community. Due to the strict

requirements in total number of hours per shift, each pool FTE is equal to 4 part time postions.

FY 2021-22 requests a title change from Administrative Assistant to Program Assistant; and to reallocate total position numbers to

include a paid internship and an additional part time program assistant. This would use 1 FTE from the Rec Front Desk positions to

allow for this change without altering the total number of previously approved postions for this division. This division currently

employs 2 full time staff and 12 part time staff.


Authorized Classifications (Seasonal

Staff)

2019-20 2020-21

FY 2021-22 proposes a title change from Circulation Clerk to Library Assosciate and Library Services Clerk to Circulation Clerk. Presently

we employ 2 part time positions (equivalent to 1 full time position) in the clerk position. FY 2021-22 does not seek additional positions.



FY 2020-21, 2 - Public Information Officer positions were approved (but not funded). FY 2021-22 proposes funding 1 of those positions

and retitling to Communications Specialist. No additional positions are being requested.





131

Public Safety

211 - Police Administration

2019-20 2020-21 2021-22 2021-22



Chief of Police 1 1 1 1.00 1.00 1.00 1.00 1.00

Commander 2 2 2 0.00 2.00 2.00 2.00 2.00

Assistant Police Chief 0 0 0 1.00 0.00 0.00 0.00 0.00

Lieutenant 0 0 0 1.00 0.00 0.00 0.00 0.00


Animal Control Officer 1 1 1 1.00 1.00 1.00 1.00 1.00

Total 6 6 7 6.00 6.00 6.00 6.00 7.00

212 - Patrol

2019-20 2020-21 2021-22 2021-22



Sergeant 4 4 5 4.00 4.00 4.00 4.00 5.00

Corporal 0 0 0 0.00 0.00 0.00 0.00 4.00

Officer 14 14 14 13.00 14.00 14.00 14.00 10.00

Cadet Officer 1 0 4 1.00 0.00 0.00 0.00 4.00

Total 19 18 23 18.00 18.00 18.00 18.00 23.00

214 - Criminal Investigations

2019-20 2020-21 2021-22 2021-22



Sergeant 1 1 1 1.00 1.00 1.00 1.00 1.00

Detective 3 3 4 3.00 3.00 4.00 4.00 5.00

Total 4 4 5 4.00 4.00 5.00 5.00 6.00

216 - Telecommunications

2019-20 2020-21 2021-22 2021-22



Supervisor 1 1 0 1.00 1.00 1.00 1.00 0.00

Telecommuncation Officer 4 2 0 4.00 4.00 4.00 2.00 0.00

Total 5 3 0 5.00 5.00 5.00 3.00 0.00

FY 2020-21 was amended to reduce the number of positions based on vacancies at that time after the approval of contract to move

services to the county. FY 2021-22 continues such contract resulting in the need for telecommunications staff this coming year to be

none. This budget reflects a decrease in postions.

FY 2021-22 is proposing an addional detective position to assist with the current workloads and to accomodate case preparation in two

differing counties.


Authorized Classifications 2019-20 2020-21

FY 2021-22 is proposing a change in departmental structure by adding a corporal position by reclassing 4 current patrol positions. This

budget year proposes adding 4 cadet/officer positions to allow for the new program of sponsoring attendance at the academy; and

1 additional sergeant to support the department in becoming accredited.



FY 2021-22 is reorganizing supervision of the Animal Control Officer to Police Administration. During FY 2020-21, the Council approved

to move telecommunications to Bastrop County. With this move, the Department is requesting to reclass the current

Telecommunications Supervisor to Administrative Assistant. Current Administrative Assistant positions service Crime Analyst and CID

operations. There is a high need for additional support in several areas that are currently not being covered.





132

Public Works


2019-20 2020-21 2021-22 2021-22



Director - Public Works 1 1 1 1.00 1.00 1.00 1.00 1.00


Total 2 2 2 2.00 2.00 2.00 2.00 2.00

314 - Streets

2019-20 2020-21 2021-22 2021-22



Superintendent 1 1 1 1.00 1.00 1.00 1.00 1.00

Foreman 1 1 1 1.00 1.00 1.00 1.00 1.00


Laborer 4 4 4 4.00 4.00 4.00 4.00 4.00


Total 10 10 9 10.00 10.00 10.00 10.00 9.00

317 - Grounds Maintenance

2019-20 2020-21 2021-22 2021-22



Superintendent 1 1 1 1.00 1.00 1.00 1.00 1.00

Laborer 4 4 6 4.00 4.00 4.00 4.00 6.00

Total 5 5 7 5.00 5.00 5.00 5.00 7.00

FY 2021-22 proposes 2 additional laborers for the grounds division . These positions are necessary to ensure ground maintenance at

plants and lift stations. This would allow our plant operators to focus on the plants and not the mowing and weed eating.

FY 2021-22 shows a reduction in positions/staffing. This is a result of the move to Public Works Administration.



FY 2021-22 proposes moving the current Streets Administrative Assistant to provide clerical support to the entire department. No other

divisions have stand alone clerical support. This position is currently funded and approved but has recently become vacant making this

move reasonable and necessary.





133

701 - Water Administration

2019-20 2020-21 2021-22 2021-22



Superintendent 1 0 0 1.00 0.00 0.00 0.00 0.00


Total 2 1 0 2.00 1.00 1.00 1.00 0.00

712 - Water Treatment Plant

2019-20 2020-21 2021-22 2021-22




Plant Operator 1 2 2 1.00 1.00 1.00 2.00 2.00

Laborer 1 0 0 1.00 1.00 1.00 0.00 0.00

Total 3 3 3 3.00 3.00 3.00 3.00 3.00

722 - Wastewater Plant

2019-20 2020-21 2021-22 2021-22




Plant Operator 1 2 2 1.00 1.00 1.00 2.00 2.00

Laborer 1 0 0 1.00 1.00 1.00 0.00 0.00

Total 3 3 3 3.00 3.00 3.00 3.00 3.00

730 - Utility Maintenance

2019-20 2020-21 2021-22 2021-22



Foreman 1 1 1 1.00 1.00 1.00 1.00 1.00


Laborer 3 3 5 3.00 3.00 3.00 3.00 5.00

Total 5 6 8 5.00 5.00 5.00 6.00 8.00

UTILITY FUND

FY 2021-22 requests two additional laborers for the utility maintance crews.

FY 2020-21 changed position titles from a laborer to a plant operator. There are no new changes in the proposed FY 2021-22 budget.



FY 2020-21 changed position titles from a laborer to a plant operator. There are no new changes in the proposed FY 2021-22 budget.



FY 2021-22 removes this division from the organizational structure. The Admininstrative Assistant position shall remain funded under

the Utility Billing division with a title change to Billing Specialist. The existing employee would be placed in the newly requested Grant

position under the General Fund.



Public Works Number of Employees Full Time Equivalent Positions


134

702 - Utility Billing

2019-20 2020-21 2021-22 2021-22



Customer Service Manager 1 1 1 1.00 1.00 1.00 1.00 1.00

Billing Specialist 0 0 1 0.00 0.00 0.00 0.00 1.00

Service Specialist 2 2 2 2.00 2.00 2.00 2.00 2.00

Meter Technician 1 1 1 1.00 1.00 1.00 1.00 1.00

Meter Reader 1 2 2 1.00 1.00 1.00 2.00 2.00

Total 5 6 7 5.00 5.00 5.00 6.00 7.00

FY 2020-21, as amended added a meter reader to accomodate the increase in new accounts and the replacement of old meters. FY

2021-22 proposes a new position to the Utility Billing Division that will support the new 2-cycle billing process. This position is currently

authorized in the Utilities Administration Division.

Financial Services Number of Employees Full Time Equivalent Positions


135

771 - Information Technology

2019-20 2020-21 2021-22 2021-22



IT Administrator 0 1 1 0.00 0.00 1.00 1.00 1.00

Total 0 1 1 0.00 0.00 1.00 1.00 1.00


2019-20 2020-21 2021-22 2021-22




Total 0 1 1 0.00 0.00 1.00 1.00 1.00

773 - Building Maintenance

2019-20 2020-21 2021-22 2021-22



Superintendent 1 1 1 1.00 1.00 1.00 1.00 1.00

Maintenance Technician 1 1 1 1.00 1.00 1.00 1.00 1.00

Custodian 2 3 3 2.00 2.00 2.00 3.00 3.00

Total 4 5 5 4.00 4.00 4.00 5.00 5.00

910 - EDC

2019-20 2020-21 2021-22 2021-22



Executive Director 1 1 1 1.00 1.00 1.00 1.00 1.00

Executive Assistant 1 1 1 1.00 1.00 1.00 0.50 0.50

Total 2 2 2 2.00 2.00 2.00 1.50 1.50


FY 2020-21 reduced the EDC Executive Assistant from full-time to part-time based on position needs.


FY 2020-21, as amended increased the number of custodians to accommodate the many City facilities; with COVID-19, cleaning and

sanitation continues to be a high priority.

Economic Development CorpNumber of Employees Full Time Equivalent Positions


FY 2020-21 added this position to provide clerical support to the newly established internal services fund.

Public Works Number of Employees Full Time Equivalent Positions

2019-20 2020-21

FY 2020-21 added this position based on needs and with the anticipation of reducing the overall costs to the City. There was a delay in

the hiring of this position based on office space available.

FinanceNumber of Employees Full Time Equivalent Positions

INTERNAL SERVICES FUND

EDC FUND

This page is organized by line of supervison

Executive Number of Employees Full Time Equivalent Positions

Authorized Classifications

136

Number of Employees 2019-20 2020-21 2021-22

TOTAL GENERAL FUND 106 105 122 83.75 83.75 88.75 86.75 98

Full Time Positions 72 76 82Part Time Positions 14 14 16Seasonal Positions 20 15 24

Growth 106 105 122


TOTAL UTILITY FUND 18 19 21 18 17 17 19 21


Growth 18 19 21


TOTAL INTERNAL SERVICES FUND 4 7 7 4 4 6 7 7


Growth 4 7 7


TOTAL EDC FUND 2 2 2 2 2 2 1.5 1.5


Growth 2 2 2


TOTALS ALL FUNDS 130 133 152

TOTAL ALL FUNDS

There is no request for additional positions in the FY 2021-22 proposed budget.

There is no request for additional positions in the FY 2021-22 proposed budget.

The growth is a result of the proposed positions: (1) HR, (1) Finance, (7) Police, (2) Laborers and addtiional seasonal pool staff.

The growth is a result of the 2 positions being requested for the Utility Maintenance Division.

137

Position Title MIN MID MAX MIN MID MAX

A 1 Lifeguard (20 hours 20 weeks) $10.50 $11.50 $12.50 $4,200.00 $4,600.00 $5,000.00

A 2 Recreation Assistant $10.50 $12.50 $14.50 $8,190.00 $9,750.00 $11,310.00

A 3 Administrative Assistant I

A 3 Custodian

A 3 Program Assistant

A 4 Laborer I

A 3 Library Circulation Clerk $13.81 $15.63 $17.45 $28,733.12 $32,512.48 $36,287.68

A 4 Accounts Payable Clerk

A 4 Administrative Assistant II

A 4 Customer Services Specialist

A 4 Deputy Court Clerk I

A 4 Laborer II

A 4 Meter Reader $15.27 $17.32 $19.38 $31,766.80 $36,033.40 $40,300.00

A 5 Accounting Technician

A 6 Animal Control Officer

A 6 Code Enforcement Technician

A 5 Deputy Court Clerk II

A 5 HR Assistant

A 5 Youth Library Services Specialist $16.56 $18.88 $21.20 $34,437.87 $39,266.93 $44,096.00

A 6 Administrative Assistant III

A 6 Code Enforcement Technician

A 6 Executive Assitant (EDC)

A 6 Maintenance Technician

A 6 Meter Technician

A 6 Permit Clerk $17.43 $20.19 $22.95 $36,257.87 $42,000.40 $47,742.93

A 7 Deputy Court Clerk III

A 7 Equipment Operator

A 7 Permit Technician

A 7 Planning Technician

A 7 Plant Operator $18.88 $22.60 $26.12 $39,270.40 $47,002.80 $54,319.20

Compensation Pay Plan

Effective 10/01/2021

Salary Group Hourly Rate Salary Group Annual Rate

Full Time Hourly

Groups

Seasonal and Part Time Positions

Pay Scales

138

Position Title MIN MID MAX MIN MID MAX

Compensation Pay Plan

Effective 10/01/2021

Salary Group Hourly Rate Salary Group Annual Rate

Groups

Pay Scales

A 8 Building Inspector

A 8 Code Enforcement Officer

A 8 Deputy Court Clerk III

A 8 Foreman $19.32 $22.74 $26.15 $40,190.80 $47,288.80 $54,386.80

A 9 Plant Operator III (Chief)

A 9 Superintendent - Buildings/Equip

A 9 Superintendent - Grounds

A 9 Support Services Supervisor $21.54 $25.47 $29.41 $44,798.00 $52,985.40 $61,172.80

B 20 Assistant Library Manager

B 20 HR Specialist

B 20 Mainstreet Coordinator

B 20 Recreation Program Services Mgr $20.98 $24.28 $27.59 $43,638.40 $50,510.20 $57,382.00

B 21 Customer Services Manager

B 21 Financial Analyst/Accountant

B 21 Library Director/Librarian

B 21 Supervisory Court Clerk $22.71 $26.41 $30.12 $47,242.00 $54,940.60 $62,639.20

B 22 Building Official

B 22 City Secretary

B 22 IT Administrator

B 22 Police Commander $28.91 $32.72 $39.86 $60,122.40 $68,048.03 $82,911.57

B 23 Chief Financial Officer

B 23 Director of Community Services

B 23 Director of Development Services

B 23 Director of Human Resources

B 23 Director of Public Works $36.76 $44.39 $51.47 $76,464.96 $92,339.00 $107,053.44

Full Time Salary, Exempt

139

Table of Contents

Sect. ActivityA General AdministrationB LibraryFees C Park and Recreation FeesD Business Licenses and PermitsE Police Department FeesF Municipal Court FeesJ Utility Account Deposit and FeesK Water RatesL Wastewater RatesQ Solid Waste Collection/DisposalU Building PermitsV Commun ity Development/Planning Fees W New Infrastructure FeesX Alcohol Sales Permits

APPENDIX ACity of Elgin - Schedule of Fees

140

Sect. Category Effective DateA General Administration On and after 10/1/2020

A.1 ROW Abandonment County Fee + $15.00 Admin. + $4.00 each add'l pageA.2 Street / Alley Closing or County Fee + $15.00 Admin. + $4.00 each add'l pageA.3 Public Info. Requests - Copying fees See: TX Admin CodeA.4 Copy/Fax Fee's Non Pub Info Request

A.4.1 10 Pages or less - 10¢ each A.4.2 11-20 Pages - $2.50 + 10¢ eachA.4.3 >21 pages- $5.00 + 10¢ each A.4.4 Two Sided Copies - 20¢ each A.4.5 Postage and Shipping Actual Costs A.4.6 Out going Faxes- $1.50 Cover sheet/first page, $2.00 each additional page A.4.7 In-coming Faxes - $.50 each page A.5 Film Production Fees

A.5.1 Application Fee $200.00*A.5.2 Total Disruptive use public bldg or ROW $500 per dayA.5.3 Partial use of public bldg or ROW $250 per dayA.5.4 Total closure street or parking $50 per block per dayA.5.5 Partial use of public bldg or ROW $25 per block per dayA.5.6

Use of city parking lots, or streets for parking film trailers, buses, etc.$100 minimum per lot or block per day

A.5.7 Disruption of access by customers to work site. Minimum $500 per dayA.5.8 Barricade rental $5.00 per barricade $50.00 minimum

* Film Production application fee waived for student filmsA.6 Historic District Fees

A.6.1 Application for Modification Permit $50.00A.6.2 Sign Permit See Section V.8A.6.3 Temporary Banner Permit $25.00A.7 Miscellaneous Financial Fees

A.7.1 Insufficient Funds Check $30.00A.7.2 Bank Draft Return Fee $30.00A.7.3 Credit Card Fee for Amts. < $300 $3.00 per transactionA.7.4 Credit Card Fee for Amts. > $300 1% of the transaction amount A.7.5 Internet Processing FeeA.8 Notary Fees

A.8.1 Notary Fee $6.00 first signature $1.00 ea additional signatureA.8.2 Certified copies $6.00 per certificate $0.50 ea pageA.8.3 Jurats $6.00 per signature including oath or affirmation

Sect. Category Effective DateB Elgin Library On and after 10/1/2020

B.2 Elgin Library- B.2.1 Fines $0.10 per day past due date B.2.2 Library Card (Residents) $0.00B.2.3 Library Card ( Non-Residents) $15.00B.2.4 Library Card Replacement $1.00B.2.5 Book Damage Assessed by LibrarianB.2.6 Lost Book Replacement Cost plus $5.00.B.2.7 Inter Library Loan TSLAC. RatesB.3 Elgin Library- Printing and copies

B.3.1 Prints - Black and White $0.20 each pageB.3.2 Copies $0.20 (B/W only each page

Sect. Category Effective DateC Park and Recreation Fees On and after 10/1/2020

C.1 Annual All-Purpose Memberships- Admission and Use of Recreation Facilities (Resident)C.1.1 Family * $300.00C.1.2 Couple (2 people >17 years of age) $240.00C.1.3 Individual Adult $180.00C.1.4 Individual Senior (65+) $120.00C.1.5 Individual Youth ,( < 18 years of age) $120.00C.2 Annual All-Purpose Memberships- Non-resident Add $100.00 to each item C1.1 - C1.5 above.C.3 Monthly All-Purpose Memberships- Resident

C.3.1 Family * $30.00C.3.2 Couple (2 people >17 years of age) $25.00C.3.3 Individual Adult $20.00C.3.4 Individual Senior (65+) $15.00C.3.5 Individual Youth ,( < 18 years of age) $15.00C.4 Monthly All-Purpose Memberships- Non-resident

C.4.1 Family * $45.00C.4.2 Couple (2 people >17 years of age) $40.00C.4.3 Individual Adult $30.00C.4.4 Individual Senior (65+) $25.00C.4.5 Individual Youth,( < 18 years of age) $25.00

C.5 Daily Memberships- C.5.1 All Ages $5.00

C.6 Fees for Special Events C.6.1 Participant fees Posted amounts not to exceed $20.00 per personC.6.2 Materials use fees Posted amounts not to exceed $20.00 per person

C.6 Sports Venue Rental/Use FeesC.6.1 Swimming Pool UseC.6.1.1 Admission Fee (Per Person) $2.00C.6.1.2 Individual Season Pass Free with Rec Membership

* Family—Up to 4 adults or children living at the same address. Each additional child added to the family membership is an additional $2.00/Month for monthly memberships and $10.00/Year for yearly memberships.

EXHIBIT A - CITY OF ELGIN SCHEDULE OF FEES

141

EXHIBIT A - CITY OF ELGIN SCHEDULE OF FEES C.6.1.3 Water Aerobics Classes * $2.00/ class

* (Not included with Recreation Membership)

C Park and Recreation Fees (Cont.) On and after 10/1/2020

C.6 Sports Venue Rental/Use Fees (Cont.)C.6.2 Softball Field Rental $8.00/ Hour per fieldC.6.3 Volleyball Court Rental $5.00/ Hour per fieldC.6.4 Basketball Court Rental $5.00/ Hour per fieldC.6.5 Tennis Court Rental $5.00/ Hour per fieldC.6.6 Soccor Field Rental $5.00/ Hour per fieldC.6.7 Picnic Table Rental $5.00/ per table per day

Rental assures exclusive use by renter for the hours rented maximum 4 hoursC.7 Swimming Pool Rental Rates *

C.7.1 Deposit (refundable) $100.00C.7.2 2 hours 1 - 50 participants $200.00C.7.3 2 hours 51 - 100 participants $300.00C.7.4 2 hours 101 - 150 participants $400.00C.7.5 3 hours 1 - 50 participants $250.00C.7.6 3 hours 51 - 100 participants $350.00C.7.7 3 hours 101 - 150 participants $450.00C.7.5 2 or 3 hours 151 - 240 participants Call for Rates

* (includes a minimum of 3 life guards (1:15 ratio)

C.8 Park Rental 24 hr C.8.1 Elgin Memorial ParkC.8.1.1 Elgin Memorial Park (Main Pavillion) $100 daily plus Refundable deposit $100.00C.8.1.2 Elgin Memorial Park (Small Pavillion) $50 daily plus Refundable deposit $100.00C.8.1.3 Elgin Memorial Park (entire park) $800 daily plus Refundable deposit $500.00C.8.2 Goins Picnic Area $200.00C.8.3 Shenandoah Park $300.00C.8.4 Thomas Memorial ParkC.8.4.1 Thomas Memorial Park Picnic Pavillion $75 daily plus Refundable deposit $100.00C.8.4.2 Thomas Memorial Park Open Pavillion $50 daily plus Refundable deposit $100.00C.8.4.3 Thomas Memorial Entire Park $600 daily plus Refundable deposit $500.00C.8.5 Veteran's ParkC.8.5.1 Veteran's Park Gazebo $100 daily plus Refundable deposit $100.00C.8.5.2 Veteran's Park Entire Park $300 daily plus Refundable deposit $500.00C.8.6 Morris Memorial Park $400 daily plus Refundable deposit $500.00C.8.7 Supplemental Feature or Staff FeesC.8.7.1 Water Slide $35.00C.8.7.2 Bounce House $35.00C.8.7.3 Additional Staff $25.00 per hour per staff memberC.8.7.4 Special Event $25.00C.8.7.5 Cancellation Fee $25.00

C.9 Recreation Building Rental C.9.1 Recreation Center BuildingC.9.1.1 Rental of Gym without Carpet $100.00 / hour + $500.00 Refundable DepositC.9.1.2 Rental of Gym with Carpet $300.00 / hour + $500.00 Refundable DepositC.9.1.3 Rental of Studio (Rec Center) $30.00 / hour + $100.00 Refundable DepositC.9.1.4 Rental of Kitchen (Rec Center) $150.00 / hour + $500.00 Refundable DepositC.9.2 Fleming CenterC.9.2.1 Fleming Center Grand Hall Rental $30.00 / hour + $100.00 Refundable DepositC.9.2.2 Fleming Center Studio Rental $20.00 / hour + $100.00 Refundable DepositC.9.2.3 Fleming Center Meeting Room Rental $20.00 / hour + $100.00 Refundable Deposit

Sect. Category Effective DateD Business License Fees On and after 10/1/2020

D.1 New Mfg. Home Park Permit $500.00D.2 Alcoholic Beverage License and Permits

D.2.1 Alcoholic Beverage License 50% of TABC FeeD.2.2 Liquor Permits 50% of TABC FeesD.2.3 Beer Licenses 50% of TABC Fees

D.3 Solicitor's PermitsD.3.1 30 Day Distributor Permit $25.00 / groupD.3.2 90 Day Peddler Permit $25.00 / eachD.3.3 30 Day Solicitor Permit $25.00 / eachD.3.4 14 Day Itinerant Vendor Permit $25.00 / eachD.3.5 30 Day Itinerant Vendor Permit $35.00 / eachD.3.6 90 Day Itinerant Vendor Permit $75.00 / eachD.3.7 180 Day Itinerant Vendor Permit $100.00 / each

Sect. Category Effective DateE Police Department Fees On and after 10/1/2020

E.1 Police Operation FeesE.1.1 Printed Police Reports (CAD,Offense) $0.10 per pageE.1.2 CRASH Reports $6.00 per reportE.1.3 Audio-Photos $1.00 per CD (CD-RW)E.1.4 In-Car Camera Video $3.00 per DVDE.1.5 Body Worn Camera Footage impoundment feeE.1.6 Other Electronic Media (USB) $3.00 per DVDE.1.7 Labor (Locating, compiling, reproduction) $15.00 per hourE.1.8 EPD Escort Fees $45.00 per hr per Officer plus $15.00 per vehicleE.1.8 SRO Fees to EISD per Contract SRO Fees to EISD per ContractE.2 Animal Control Fees

E.2.1 Animal Pickup/Impoundment Fee (Licensed) $15.00 per dayE.2.2 Animal Pickup/Impoundment Fee (Unlicensed) $35.00 per dayE.2.3 Dogs Running at Large (Licensed) $25.00E.2.4 Dogs Running at Large (Unlicensed) $50.00E.2.5 Keeping Wild Animals $100.00 fine 10 days to remove

142

EXHIBIT A - CITY OF ELGIN SCHEDULE OF FEES E.2.6 Keeping Livestock $100.00 fine 30 days to removeE.2.7 Livestock at large $50.00E.2.8 Fowl/ at Poultry at Large $25.00E.2.9 Livestock Impoundment:E.2.9.1 Large Animal (horse/cow) $100.00E.2.9.2 Medium Animal (goat/sheep) $35.00E.2.9.3 Fowl/Poultry $5/head

E.2.10 Animals Surrendered $15.00

Sect. Category Effective DateF Municipal Court Fees On and after 10/1/2020

F.1 Dismissal Fee $10.00F.2 Warrant for Arrest Fee $50.00

Sect. Category Effective DateJ Utility Charges and Fees On and after 10/1/2020

J.1 Reserved

J.2 Application Fee and Deposits for Services J.2.1 App Fee Water Only $25.00J.2.2 Residential Water 3/4" to 1"Meter $200.00J.2.3 Irrigation accts.3/4" to 1"Meter $200.00J.2.4 Irrigation accts. 1 1/2" Meter $250.00J.2.5 Commercial 3/4" to 1" Meter $200.00J.2.6 Commercial 1 1/2 " Meter $250.00J.2.7 Commercial 2" Meter $300.00J.2.8 Commercial 3" Meter $400.00J.2.9 Commercial 4" Meter $500.00J.2.10 Commercial > 4" Meter $600.00

J.4 Miscellaneous Fees and Charges J.4.1 Transfer of Service Fee $20.00J.4.2 Temporary Service Fee $50.00 Deposit for 5 days(<3K gal return $20.00)J.4.3 Bulk Water Volume Rate 6.02/1,000 gal.J.4.4 Utility Service Late Fee 10% of balance owed on Utility BillJ.4.6 Scheduled Disconnect / Reconnection Fee $75.00J.4.7 After Hour Service $50.00J.4.8 Broken Lock Fee $50.00J.4.9 Meter Tampering Fee $100.00J.4.10 Curb Stop Replacement Fee $60.00

Sect. Category Effective DateK Water Rates On and after 10/1/2020

K.1 Monthly Base Rate by meter size (Incl. 0 - 2,000 gallons consumption) Inside City LimitsK.1.1 3/4" Meter $40.00K.1.2 1" Meter $61.50K.1.3 1 1/2 " Meter $95.25K.1.4 2" Meter $136.00K.1.5 3" Meter $231.00K.1.6 4" Meter $362.00K.1.7 6" Meter or Equivalent $480.00

K.2 Monthly Base Rate by meter size (Incl. 0 - 2,000 gallons consumption) Outside City LimitsK.2.1 3/4" Meter $60.00K.2.2 1" Meter $92.25K.2.3 1 1/2 " Meter $142.88K.2.4 2" Meter $204.00K.2.5 3" Meter $346.50K.2.6 4" Meter $543.00K.2.7 6" Meter or Equivalent $720.00

K Water Rates (Cont.) On and after 10/1/2020 K.3 Water Volumn Rate (Use per 1,000 > 2,000 gallons per month) Inside City Limits

K.3.1 Consumption 2,001 to 4,999 gal. $4.01 per 1,000 gallonsK.3.2 Consumption 5,000 to 8,999 gal. $4.07 per 1,000 gallonsK.3.3 Consumption 9,000 to 12,999 gal. $4.26 per 1,000 gallonsK.3.4 Consumption > 12,999 gal. $4.44 per 1,000 gallons K.4 Water Volumn Rate (Consumption per 1,000 gallons per month) Outside City Limits

K.4.1 Consumption 2,001 to 4,999 gal. $6.02 per 1,000 gallonsK.4.2 Consumption 5,000 to 8,999 gal. $6.11 per 1,000 gallonsK.4.3 Consumption 9,000 to 12,999 gal. $6.39 per 1,000 gallonsK.4.4 Consumption > 12,999 gal. $6.66 per 1,000 gallons

K.5 Water Tap Fees*K.5.1 3/4" Tap $2,000.00K.5.2 1" Tap $2,500.00K.5.3 1 1/2" Tap $3,000.00K.5.4 2" Tap $3,500.00K.5.5 > 2" Labor, Equipt. & Mat. Cost + 10 % L E. & M Cost + 10%

K.6 Meter Set Fees by size of meterK.6.1 3/4" Tap $150.00K.6.2 1" Tap $200.00K.6.2 11/2" Tap $400.00K.6.2 2" Tap $500.00K.6.2 > 2" Tap Cost + 10%

*(Unoccupied Residence / Commercial Structure) In the event the meter indicates usage; the account will automatically be reset to active bill" status and the account will be invoiced for a deposit + consuption.

* An additional charge of $500.00 will be assessed if the street has to be cut or a bore has to be made to make the tap

143

EXHIBIT A - CITY OF ELGIN SCHEDULE OF FEES

Sect. Category Effective DateL Wastewater Rates On and after 10/1/2020

L.1 Application FeeL.1.1 Sewer Only $15.00L.2

L.2.1 Residential/Commercial $32.00L.3 Monthly Volume Rate

L.3.1 Residential Volume Rate - > 2,000 gal. (Rate based on Winter average from Nov.to Feb.) $4.01 per 1,000 gal.L.3.2 Commercial Volume Rate - > 2,000 gal, (No winter Average) $4.01 per 1,000 gal.

L.4 MUD Wastewater rates per 1,000 gallons usedL.4.1 Travis Co. MUD # 14 Elm Creek

L.5 Sewer Tap Fees*L.5.1 4" Tap $2,000.00L.5.2 6" Tap $2,500.00L.5.3 8" Tap $3,000.00L.5.4 > 8" Tap L E. & M Cost + 10%

Sect. Category Effective DateQ Solid Waste Collection/Disposal On and after 10/1/2020

Q.1Q.1.1 1 Cart $21.28/monthQ.1.2 2 Carts $28.32/monthQ.1.3 3 Carts $32.10/monthQ.1.4 4 Carts $35.87/monthQ.1.5 Sr. Citizen (65 or older.) $15.36/month

Q.2Q.2.1 1 cart x once weekly $27.65/monthQ.2.2 2 carts x once weekly $42.99/monthQ.2.3 3 carts x once weekly $58.54/monthQ.2.4 4 carts x once weekly $72.85/monthQ.2.5 1 cart x twice weekly $42.99/monthQ.2.6 2 carts x twice weekly $62.79/monthQ.2.7 3 carts x twice weekly $93.68/month

Q.3 Commercial- DumpstersQ.3.1.1 2 Cu. Yard 1x Weekly $89.84/monthQ.3.1.2 2 Cu. Yard 2x Weekly $168.48/monthQ 3.1.3 2 Cu. Yard 3x Weekly $243.99/monthQ 3.1.4 2 Cu. Yard 4x Weekly $322.40/monthQ 3.1.5 2 Cu. Yard 5x Weekly $400.40/month

Q.3.2.1 3 Cu. Yard 1x Weekly $98.74/monthQ.3.2.2 3 Cu. Yard 2x Weekly $176.80/monthQ.3.2.3 3 Cu. Yard 3x Weekly $261.27/monthQ.3.2.4 3 Cu. Yard 4x Weekly $347.36/monthQ.3.2.5 3 Cu. Yard 5x Weekly $425.28/month

Q.3.3.1 4 Cu. Yard 1x Weekly $118.64/monthQ.3.3.2 4 Cu. Yard 2x Weekly $199.15/monthQ.3.3.3 4 Cu. Yard 3x Weekly $309.08/MonthQ.3.3.3 4 Cu. Yard 4x Weekly $408.27/monthQ.3.3.4 4 Cu. Yard 5x Weekly $504.32/month



Q.4 Commercial- Dumpsters Service FeesQ.4.1 Commercial Front End Load Delivery Fee $50.00Q.4.2 Extra Lift Fee $85.00Q.4.3 Extra Yardage Fee $35.00

Q.5 Trash Service Application Fee $10.00

Sect. Category Effective DateV. Development Services On and after 10/1/2020

*All fees must be paid prior to permits being issued or item being scheudled for hearing, whichever is applicable. V.1 Fees common to other activities as referenced below. *

V.1.1 Professional Recovery Fees (PRF) 115% of cost for consultant review. V.1.2 Renoticing Fees For Items Requiring Public HearingV.1.2.1 Newspaper Notice 125% of newspaper publishing costs V.1.2.2 Fee per Notice sign $35.00V.1.2.3 Fee per letter for 200' notice $7.00V.1.3 Work without City Approval PenaltyV.1.3.1 Subdivision Construction $1,500V.1.3.2 Site Development $1,500V.1.3.3 W/O Permit Double Cost of Permit Fee or $1,000, whichever is least

V.2 Zoning and Land Use *V.2.1 Annexation Petition $0.00

Commercial - Cart Service (Number of Carts and Frequency of Service)

Monthly Base Rate (Incl. 0 - 2,000 gallons consumption)

* An additional charge of $500.00 will be assessed if the street has to be cut or a bore has to be made to make the tap

Residential Rate- Once weekly curbside collection

144

EXHIBIT A - CITY OF ELGIN SCHEDULE OF FEES V.2.2 Annexation Development Agreement $0.00V.2.3 Other Development Agreement $2,500.00 + PRFV.2.4 Development Agreement Modification $1,250.00 + PRFV.2.5 Comprehensive Plan Amendment $725.00 + PRFV.2.6 Specific Use Permit $600.00 + PRFV.2.7 Zoning Variance $600.00 + PRFV.2.8 Special Exception $600.00 + PRFV.2.9 Zoning Change - PDD RezoningV.2.9.1 < 5 Acres $1,250 + PRFV.2.9.2 5 Acres to 10 Acres $2,500 + PRFV.2.9.3 > 10 Acres $5,000 + PRF

V.2.10 Zoning Change - Non PDD RezoningV.2.10.1 < 3 Acres $600.00 + PRFV.2.10.2 3 Acres to 10 Acres $1,000.00 + PRFV.2.10.3 > 10 Acres $2,000.00 + PRF

V.2 Zoning and Land Use * (Cont.)V.2.11 PDD Zoning ModificationV.2.11.1 < 5 Acres $625.00 + PRFV.2.11.2 5 Acres to 10 Acres $1250.00 + PRFV.2.11.3 > 10 Acres $2,500.00 + PRFV.2.12 Misc. Zoning Fees and ChargesV.2.12.1 Special Purpose Dist. (i.e. MUD or PID) $20,000.00 + PRFV.2.12.2 Appeals $500.00 + PRFV.2.12.3 Zoning Verification Letter $65.00

V. Development Services (Cont.) On and after 10/1/2020

V.3 Plats *V.3.1 Concept Plan $1,000.00 + PRFV.3.2 Preliminary Plat $50.00 per lot or $1,000.00, whichever is greater + PRFV.3.3 Preliminary Plat Amendment $50.00 per lot or $600.00, whichever is greater + PRFV.3.4 Final Plat $55.00 or $850.00, whichever is greater + PRFV.3.5 Short Form Plat $600.00 + PRFV.3.6 Replat $55.00 per lot or $850.00, whichever is greater + PRFV.3.7 Plat Amendment $600.00 + PRFV.3.8 Plat Vacation $600.00 + PRFV.3.9 Subdivision Variance $600.00 + PRFV.3.10 Appeal $600.00 + PRFV.3.11 Parkland Fee $800.00 per residential lotV.3.12 Tree removel or replacement V.3.12.1 Significant Tree Removal (8"-13" caliper) $50.00 per caliper inchV.3.12.2 Significant Tree Removal (14"-19" caliper) $150.00 per caliper inchV.3.12.3 Heritage Tree Removal (20" or more caliper) $300.00 per caliper inchV.3.12.4 Payment-in-lieu fee for not replacing trees in V.3.12.1 - V.3.12.3 $150.00 per caliper inch

V.4 Subdivision Construction Plans *

V.4.1 New Subdivision Construction Plan Greater of 3.5% of est. cost of infrastructure conveyed to City or

$5,000 + PRFV.4.2 Revisions to Approved Subdivision Construction Plans $500 + PRFV.4.3 Inspections PRFV.4.4 Sidewalk-In-Lieu Fee Actual market value per City Engineer

V.5 Site Development Plans *V.5.1 New Site Development Plan Outside Historic Dist. $5,000.00 + PRFV.5.2 New Site Development Plan Inside Historic Dist. $1,000.00 + PRFV.5.3 Revisions to Approved Plans $500.00 + PRFV.5.4 Parkland Fee $800.00 per dwelling unitV.5.5 Inspections PRFV.5.6 Tree removel or replacement

V.5.6.1 Significant Tree Removal (8"-13" caliper) $50.00 per caliper inchV.5.6.2 Significant Tree Removal (14"-19" caliper) $150.00 per caliper inchV.5.6.3 Heritage Tree Removal (20"or more caliper) $300.00 per caliper inchV.5.6.4 Payment-in-lieu fee to replace trees in V.5.6.1 - V.5.6.3 $150.00 per caliper inchV.5.7 Sidewalk-In-Lieu Fee Actual market value per City Engineer

V. Development Services (Cont.) On and after 10/1/2020 V.6 Building Permits *

V.6.1 Residential Building Permits and FeesV.6.1.1 Trade Permits (electrician, mech., plumb., gas) $75.00V.6.1.2 New Building Permit Fee $0.60 per sq. ft., maximum $2,000 + PRFV.6.1.3 Addition Building Permit Fee $0.60 per sq. ft., maximum $2,000 + PRFV.6.1.4 Industrialized Home $0.30 per sq. ft., maximum $1,000 + PRFV.6.1.5 HUD Manufactured Mobile Home $0.30 per sq. ft., maximum $500 + PRFV.6.1.6 1st and 2nd Subsequent Inspection not Demo $75.00 + PRFV.6.1.7 1st and 2nd Subsequent Inspection Demo $0.00V.6.1.8 3rd and Additional Subsequent Inspection Not Demo $100.00 + PRFV.6.1.9 3rd and Additional Subsequent Inspection Demo $0.00

V. Development Services (Cont.) On and after 10/1/2020 V.6.2 Commercial Building Permits and FeesV.6.2.1 Trade Permits (electrician, mech., plumb., gas) $75.00V.6.2.2 Multi-family Site Built New/Addition Buiilding $0.40 per square ft., maximum $3,000 + PRF V.6.2.3 Site Built New Bldg. Permit Shell/Finish Out Together $0.70 per sq. ft. maximum $7,000 + PRFV.6.2.4 Site Built New Building Permit Shell Only $0.35 per sq. ft., maximum $3,500 + PRFV.6.2.5 Site Built New Building Permit Tenant Finish Out Only $0.35 per sq. ft., maximum $3,500 + PRFV.6.2.6 Site Built Addition Bldg. Permit Fee Shell & Finish Out Together Fee $0.70 per sq. ft., maximum $7,000 + PRFV.6.2.7 Site Built Addition Building Permit Shell Only $0.35 per sq. ft., maximum $3,500 + PRFV.6.2.8 Site Built Addition Bldg. Permit Tenant Finish Out Only $0.35 per sq. ft., maximum $3,500 + PRFV.6.2.9 Industrialized Building $0.35 per sq. ft., maximum $3,500 + PRF

V.6.2.10 1st and 2nd Subsequent Inspection Not Demo $100.00 + PRFV.6.2.11 1st and 2nd Subsequent Inspection Demo $0.00V.6.2.12 3rd and Additional Subsequent Inspection Not Demo $125.00 + PRF

145

EXHIBIT A - CITY OF ELGIN SCHEDULE OF FEES V.6.2.13 3rd and Additional Subsequent Inspection Demo $0.00

V. Development Services (Cont.) On and after 10/1/2020 V.6.3 Misc. Building Permits, Fees and FinesV.6.3.1 Demolition Permit $0.00V.6.3.2 House or Structure Moving Fee $0.00V.6.3.3 Patio/Deck Permit $200.00 + PRFV.6.3.4 Flatwork (sidewalks, driveway, curb cut) $200.00 + PRFV.6.3.5 Temporary Certificate of Occupancy $250.00 + PRFV.6.3.6 Permanent Certificate of Occupancy $100.00 + PRFV.6.3.7 Appeal $500.00 + PRFV.6.3.8 Occupation of bldg. prior to CO issuance $200.00V.6.3.9 Wireless Communications Facilities $150.00 + PRF

V.6.3.10 Modification of Postal Address by Owner $50.00V.6.3.11 Building Permit Extension one-half (1/2) of building permit feeV.6.3.12 Sidewalk-in-lieu Fee $4.75 per square footV.6.3.13 Remodel $200.00 + PRFV.6.3.14 Reroof $200.00 + PRFV.6.3.15 Pool/Spa $150.00 + PRF

V.6.3.16 Accessory Building $75.00 + PRFV.6.4 Building Code Variance $600.00 + PRFSect. Category Effective Date

V. Comm. Development/Planning (Cont.) On and after 07/20/2021 V.7 Fire Protection *

V.7.1 Fire Plan Review - Fire Suppression/Alarm/Vent HoodV.7.1.1 First Review $115.00 per project + $0.20 / SFV.7.1.2 Subsiquent Review $90.00 flat fee eachV.7.2 Fire Plan Review - Site Dev., Plat, and Subdivision Construction V.7.2.1 Review $90.00 per hour. 1 hour minimum.V.7.3 Fire Plan Review - New Construction & RemodelV.7.3.1 First Review $115.00 per project + $0.20 / SFV.7.3.2 Subsiquent Review $90.00 flat feeV.7.4 Fire Plan Review - Shell BuildingV.7.4.1 First Review $75.00 per project + $0.10 / SFV.7.4.2 Subsiquent Review $90.00 flat feeV.7.5 Fire Plan Review - Tenant Improvement / Finish OutV.7.5.1 First Review $85.00 per project + $0.15 / SFV.7.5.2 Subsiquent Review $65.00 flat feeV.7.6 Fire InspectionsV.7.6.1 First Inspection $115.00 per hour; $75.00 each additional hour. 1 hour minimum V.7.6.2 Subsiquent Inspection $100.00 per hour; $70.00 each additional hour. 1 hour minimum V.7.7 Fire Code Variance $600.00 +PRF

Sect. Category Effective DateV. Comm. Development/Planning (Cont.) On and after 10/01/2020 V.8 Signage Fees *

V.8.1 Signage Fees GeneralV.8.1.1 Signage Master Plan Outside Historic Districts $300.00 + PRFV.8.1.2 Signage Master Plan Within Historic Districts $100.00 + PRFV.8.1.3 Signage Master Plan Modification Outside Historic Dist. $150.00 + PRFV.8.1.4 Signage Master Plan Modification Within Historic Dist. $75.00 + PRFV.8.1.5 Sign Variance Outside Historic Districts $600.00 + PRFV.8.1.6 Sign Variance Within Historic Districts $300.00 + PRFV.8.1.7 Awning Sign Fee Outside Historic Districts $75.00 + PRFV.8.1.8 Awning Sign Fee Within Historic Districts $50.00 + PRFV.8.1.9 Bulletin Board Sign Outside Historic Districts $75.00 + PRF

V.8.1.10 Bulletin Board Sign Within Historic Districts $25.00 + PRFV.8.1.11 Canopy Sign Outside Historic Districts $75.00 + PRFV.8.1.12 Canopy Sign Within Historic Districts $50.00 + PRFV.8.1.13 New Changeable Copy Sign Outside Historic Districts $75.00 + PRFV.8.1.14 New Changeable Copy Sign Within Historic Districts $50.00 + PRFV.8.1.15 Changeable Copy Sign Reface $50.00 + PRFV.8.1.16 New Freestanding Sign Outside Historic Districts $5.50 sq. ft, maximum $200.00 + PRFV.8.1.17 Freestanding Sign Reface Outside Historic Districts $2.25 sq. ft, maximum $50.00 + PRFV.8.1.18 New Freestanding Sign Within Historic Districts $50.00 + PRFV.8.1.19 Freestanding Sign Reface Within Historic Districts $25.00 + PRFV.8.1.20 Painted Sign Outside Historic Districts $75.00 + PRFV.8.1.21 Painted Sign Within Historic Districts $25.00 + PRFV.8.1.22 Political Election Sign Outside Historic Districts $0.00 V.8.1.23 Political Election Sign Within Historic Districts $0.00 V.8.1.24 New Projecting Sign Outside Historic Districts $5.50 sq. ft, maximum $200.00 + PRFV.8.1.25 Projecting Sign Reface Outside Historic Districts $2.25 sq. ft, maximum $50.00 + PRFV.8.1.26 New Projecting Sign Within Historic Districts $50.00 + PRFV.8.1.27 Projecting Sign Reface Within Historic Districts $25.00 + PRF

V.8 Signage Fees (Cont.) *V.8.1.28 Temp. Sign (i.e banner, sidewalk) Outside Historic Dist. $50.00 V.8.1.29 Temp. Sign (i.e banner, sidewalk) Within Historic Dist. $25.00 V.8.1.30 New Wall Sign Outside Historic Districts $5.50 sq. ft, maximum $200.00, + PRFV.8.1.31 Wall Sign Reface Outside Historic Districts $2.25 sq. ft, maximum $50.00 + PRFV.8.1.32 New Wall Sign Within Historic Districts $50.00 + PRFV.8.1.33 Wall Sign Reface Within Historic Districts $25.00 + PRFV.8.1.34 New Window Sign Outside Historic Districts $75.00 V.8.1.35 New Window Sign Within Historic Districts $25.00 V.8.2 Signage Inspection Fees

V.8.2.1 Painted Signs Outside Historic District $25.00 + PRFV.8.2.2 Painted Signs Inside Historic District $25.00 + PRFV.8.2.3 Freestanding, Projecting, & Wall Signs Outside Historic District $75.00 + PRFV.8.2.4 Freestanding, Projecting, & Wall Signs Inside Historic District $25.00 + PRFV.8.2.5 Temporary Signs Outside Historic District $25.00 146

EXHIBIT A - CITY OF ELGIN SCHEDULE OF FEES V.8.2.6 Temporary Signs Inside Historic District $0.00 V.8.2.7 All Other Permanent Signs Outside Historic District $50.00 + PRFV.8.2.8 All Other Permanent Signs Inside Historic District $25.00 + PRF

147

Memorandum Date: March 30, 2021

To: Mayor and City Council Department Heads

Subject: Calendar for Formulation and Adoption of FY2021-22 Annual Operating Budget and 2021 Five-Year Capital Plan

Following is a projected schedule relating to the development and formal adoption of the 2021 Five-Year Capital Plan and the FY2021-22 Annual Operating Budget for the City of Elgin in accordance with the City Charter and applicable state law: APRIL Wednesday, April 21, 2021.........Briefing of departmental staff by City Manager and Director of

Finance on the budget development process.

MAY Friday, May 7, 2021 …………....Deadline for submission of departmental requests for inclusion in

the Proposed 2021 Five-Year Capital Plan (5YRCP)

Monday, May 10 through Friday, May 21, 2021…........Review and consideration of departmental 5YRCP requests by City Manager, Director of Finance, and applicable Department Heads (as needed)

Friday, May 28, 2021…............. Deadline for submission of departmental requests for funding program changes within the Proposed FY2020-21 Annual Operating Budget

JUNE Tuesday, June 1, 2021……….....Presentation of Proposed 2021 Five-Year Capital Plan (Regular Council Meeting) to Mayor and City Council by City Manager

Tuesday, June 8, 2021…...……. City Council 5YRCP Review/ Work Session (tentative*)

Tuesday, June 15, 2021.………. Public Hearing on Proposed 2021 Five Year Capital Plan (Scheduled Council Meeting)

Monday, June 8 through

Friday, July 9, 2021…........Review and consideration of program change requests and straight-line budget projections by City Manager, Director of Finance, and applicable Department Heads (as needed)

JULY Tuesday, July 7, 2021.……….. Resolution formally adopting the 2021 Five Year Capital Plan (Regular Council Meeting)

2

AUGUST Tuesday, August 3, 2021……….…...Presentation of Proposed FY2021-22 Annual Operating (Regular Council Meeting) Budget to Mayor & City Council by City Manager

….Resolution formally adopting the 2020 Five-Year Capital Plan

….Set dates for public hearings on tax rate. Monday, August 9, 2021……………Publish General Budget Summary

....Publish Effective Property Tax Rate & Rollback Calculation

.… Publish Notice of 1st Public Hearing on Tax Rate and Budget

Tuesday, August 10, 2021….…….... Council Budget Review/ Work Session (tentative*) Tuesday, August 24, 2021….…….... Council Budget Review/ Work Session (tentative*)

SEPTEMBER Tuesday, September 7, 2021.……….First Public Hearing on Proposed Tax Rate and Budget (Regular Council Meeting) ...First Reading of Appropriations Ordinance Adopting

FY2021-22 Annual Operating Budget and Tax Rate Tuesday, September 14, 2021............Council Budget Review/ Work Session (tentative*) Tuesday, September 21, 2021.……...Second Reading and Final Adoption of Appropriations (Scheduled Council Meeting) Ordinance and Tax Rate Ordinance for FY 2021-22

Tuesday, September 28, 2021………..Deadline established by City Charter for final adoption of

FY2021-22 Annual Operating Budget (“The budget shall be finally adopted not later than three {3} calendar days prior to the end of the fiscal year”)

OCTOBER Friday October 1, 2021.….……….... Beginning of FY2021-22 Fiscal Year

Please let me know at your earliest convenience if you have any comments or questions; or require additional information regarding the budget development process.

Thomas L. Mattis City Manager

*Tentative dates for Council Budget Work Sessions. Actual number and schedule for work sessions to be determined by City Council.

city of elgin

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