city of yorktown budget fiscal year 2019 2020 · 2019. 10. 10. · 3 city of yorktown, texas annual...
TRANSCRIPT
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City of Yorktown
Budget
Fiscal Year 2019 – 2020
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City of Yorktown, Texas
Annual Budget October 1, 2019 – September 30, 2020
ADOPTED ~ SEPTEMBER 23rd, 2019
This budget will raise more revenue from property taxes than last year’s budget by
any amount of $1,503, which is a 0.27 percent increase from last year’s budget. The
property tax revenue to be raised from new property added to the tax roll this year
is $2,024.
THE MAYOR & CITY COUNCIL RECORD VOTE
The members of the governing body voted on the adoption of the budget as follows:
FOR: Councilmember Roger Cowan, Councilmember Connie Hall, Councilmember Lorene Migura,
Councilmember Travis Peyton, Councilmember Jim O’Connell.
AGAINST:
PRESENT & NOT VOTING:
ABSENT:
Tax Rate Information Tax Rate Information Adopted FY 18-19 Adopted FY 19-20 Adopted Tax Rate .65195 .63401
Maintenance and Operations Rate
.28972 .26675
Debt Rate .36223 .36726 Effective Tax Rate .65195 .63401
Rollback Rate .65675 .67156
Total debt obligation for the City of Yorktown secured by property taxes: $3,185,000
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Elected Officials Bill B. Baker
Mayor
Travis Peyton Connie Hall
City Councilmember (Mayor Pro-Tem) City Councilmember
James “Jim” O’Connell Lorene Alex Migura
City Councilmember City Councilmember
Roger Cowan
City Councilmember
Administration
City Administrator / City Secretary
John Barth
City Attorney Municipal Court Judge
Cary Bovey Peggy Mayer
Code Enforcement Official Building Inspector
Jack Andy Peroni A.W. Podsim
Utility Superintendent Finance Director
Henry Amador Michele Warwas
Utility Clerk Municipal Court Clerk
Gloria Torres Keli Faucet
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Overview of Funds
General Fund
The General Fund is the City’s largest and primary operating fund. The General
Fund provides for the City’s administration, public safety, the public library,
streets and parks, and the Municipal Court. Primary revenue sources for the
general fund include property tax, sales tax, use taxes, franchise fees, license and
permit fees and fines.
Debt Service Fund
The Debt Service fund provides monies necessary to meet the debt service
obligations of the City. The primary revenue source for debt service is the City’s
Interest & Sinking property tax revenues.
Proprietary / Enterprise Fund
The Water, Sewer, and Sanitation funds operates as an enterprise fund and
provides for the operation of the City’s water and wastewater facilities. Revenues
for the general include water, trash, and sewer usage charges and other fees.
Special Revenue Fund
The Special Revenue and Grants Fund accounts for specific revenue and grants
that are restricted to expenditures for specific purposes. The fund includes
Municipal Court Technology and Municipal Court Security revenues.
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Overview of Funds
Capital Improvement Fund
The Capital Improvement Fund is designed to account and maintain records of
funds used to improve capital structures and projects throughout the City. Capital
projects are related to streets, drainage, sewer and water operations, parks, and
out municipal facilities. The Capital Improvement Fund is accompanied by a Capital
Improvement Plan (CIP), the plan and the fund are intended to.
EDC Fund
The City also collects a .25% sales tax to be reimbursed back to the Yorktown
Economic Development Corporation which is also accounted for in this fund. The
Yorktown Economic Development Corporation is designed to promote, retain,
and attract business to the City of Yorktown to increase the quality of life in the
City.
Tourism Fund
The Tourism fund provides for the promotion of the City’s tourism. Revenue for
the tourism fund is provided by the city’s Hotel/Motel tax.
Street Fund
The Street fund accounts for a portion of sales tax that is collected to be spent
solely in the street fund.
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Budget for Fiscal Year 2018-2019
General Fund……………………………… Pages (22-43)
Debt Service Fund……………………… Pages (45-51)
Tourism Fund……………………………. Page (53-54)
Special Revenue & Grant Fund….. Page (55)
Special Street Fund…………………….. Page (56)
Capital Improvement Fund…………. Page (57-61)
Economic Development Fund…….. Page (62)
Enterprise Fund………………………….. Pages (64-78)
Consolidated………………………………. Pages (79-80)
Personnel……………………………………. Pages (81)
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Government Structure
The legislature and governing body of the City is the City Council, which consists
of a Mayor and five Council Members. The Mayor and Council members are
elected at-large for two year-terms. The City of Yorktown is a Type A General-Law
City.
The City Council meets twice a month to transact the business of the City and its
citizens. All legislation enacted by Council is in the form of Ordinances.
The City Council appoints a City Administrator who shall be the Chief
Administrative Officer of the City and be responsible for the administration of all
affairs of the City. The City Administrator directs and supervises the
administration of all city departments. The City Administrator attends council
meetings however he may not vote.
In addition to the City Administrator, the City Council appoints the City’s
Municipal Court Judge and the City Attorney.
The City Administrator Position:
Milton Ludwick Sept 1980 - Dec 2005
Ronald Weischwill Feb 2005 – Feb 2006
Loretta Thiele Sept 2006 – Oct 2008
Larry Lancaster Nov 2008 – Nov 2009
Marcus Puente Nov 2009 – Nov 2010
Robert Mendez Dec 2010 – Dec 2016
John Barth Feb 2017 - Present
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Organizational Chart
City of Yorktown
Yorktown Voters
City Council / Mayor
Municipal Court Judge
Economic Development Corportation
(EDC)
DeWitt County Sheriff's Office
City Attorney
City Administrator
Municpal Court Clerk
Code Enforcement
Finance Director
Utility Clerk
Superindent of Utilities
Street Laborer
Utility Labrorer
Library Director
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Budget Overview Community Description
The City of Yorktown, Texas was incorporated 1871 as a Texas General Law City
(Type A). Yorktown is located in Southwestern DeWitt County. State Highways 72
and 119 intersect on the Western side of town. Highway 72 leads northeast 16
miles to Cuero, and southwest 25 miles to Kenedy. Highway 119 leads northwest
35 miles to Stockdale and south 25 miles to Goliad.
In the Honor of Captain John York, a famous Indian fighter and Texas
Revolutionary veteran, the town was named Yorktown. For his military services,
York received many acres of land in the Coleto Creek area. Captain York died in
October, 1848 in a battle with Indians who had raided the settlement of
Yorktown. Yorktown is located at 28°59′00″N 97°30′09″ W Coordinates:
28°59′00″N 97°30′09″W (28.983196, -97.502415). As of the 2010 census, the
population was 2,092 and has a total land area of 1.7 square miles.
Purpose
The City’s budget is the most important working policy and planning tool used by
the City Council and staff to provide city services. The budget reflects the goals
and objectives set forth by the City Council.
Yorktown’s FY2020 budget is developed and administered to deliver the services
and programs citizens deem important to them. The small community provides
regular feedback to City Council, which is used during the budget cycle to
determine goals and objectives. The role of city staff is to guide the process by
creating and managing a budget that reflects the Council’s highest priorities.
The FY 2020 budget is designed to ensure the citizens that city services are
provided with the highest quality and efficiency.
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Amendments
This current budget accounts for several changes from the previous FY 2019 budget.
This budget will raise more revenue from property taxes than last year’s budget by any
amount of $1,503, which is a 0.27 percent increase from last year’s budget. The property
tax revenue to be raised from new property added to the tax roll this year is $2,024.
Other revenues in the general fund are expected to increase, in particular the City’s
sales tax. On May 5th, 2018 the City held a special election to allow voters to approve
Proposition 1 which would increase the general sales tax levy from 1% to 1.5% which
will increase sales tax forecasts by $130,000. The City is expecting general sales tax
trends to slightly increase compared to last year.
Other revenue streams are expected to experience similar receipts compared to what
was budgeted in the prior fiscal year. The City has budged a 93% anticipated property
tax receipt rate.
In efforts to decrease costs and improve efficiency, the City entered into new long-term
contracts to reduce the fixed contractual obligations including electricity and health care
costs for City employees. The City is also adding two-full time positions to both
administration and enterprise funds and is allocating additional funds to provide for the
maintenance and replacement of aging utility infrastructure.
The City has added a Capital Improvement Fund (CIF) into the budget to account for
expected Community Development Block Grants to replace water lines and improve
storm drainage throughout the City. The CIF is accompanied by a Capital Improvement
Plan (CIP).
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Utility Fee Schedule
Size Number of Connections
Minimum Charge (First 2K Gallons)
Charge after Minimum (Per 1k Gallon)
Average Water Usage (Per Month Gallon)
3/4 Inch Water Line
1,038
$20
$18
See Next Page
$2.5
8,000
1 Inch Water Line (Sprinklers)
45
$26
$4
45,000
2 Inch Water Line
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$57
$3
18,000
• Residential Sewer Rates
# Residential Customers 1,038
Sewer Rate $20.01 $19.01
• Commercial Sewer Rates:
# of Commercial Businesses 96
Sewer Rate $35.96
• Sanitation collection fees 27.5%
Note: Red amounts reflect increases in utility fees from 2019 FY to 2020 FY.
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Utility Fee Schedule ~Continued~
Gallons Fee
0-2,000 (Tier 1) $20 Flat
2,001-6000 (Tier 2) $2.5 Per 1k Gallon After
6,001-12,000 (Tier 3) $5 per 1k Gallon After
12,001 + (Tier 4) $7.5 per 1k Gallon After
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Challenges
The City of Yorktown is geographically located within the Eagle Ford Shale
boundary. Starting around 2010, the city experienced increased revenues due to
the increased oil field activity throughout the region. Over the past years the city
has experienced a decline in general revenues due to the decline of the oil field
activity in the region. As a result, the city has had to provide the same quality
services with increasing limited financial resources.
The city also has experienced a decrease from the taxable values of all personal
and real property located within the city limits which limits the amount of
property tax revenues the city can levy. In addition, the city’s interest and sinking
tax rate is higher than the maintenance and operation which further limits the
amount of property tax revenue used to finance everyday operations. Sales tax
revenues are relatively modest for the size of the city. In effort to stabilize
revenues, the Yorktown voters passed a 1.5% general sales tax levy, which now
rounds out an overall 2% sales tax levy for the City of Yorktown within her
jurisdiction.
The City of Yorktown, like many other small municipalities, is managing the aging
of a water and sewer distribution system infrastructure. Many of the water lines
and sewer lines throughout the city have effectively surpassed their service life.
As a result, water lines are more susceptible to rupturing which increases both
the work for city utility workers and the cost of repairing the lines.
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Concluding Thoughts
Following the findings from the FY 2015-2016 audit the city has taken a proactive approach to
stabilize the financial position of the City. As a result, the city has prioritized producing a new
budget that eliminates waste and increases the efficiency of city services. Throughout this
process, the City Council and City staff have conformed to the importance of adopting a
balanced budget. Subsequent fiscal audits exhibited improvements to the City’s financial health
however these improvements are not deemed suitable and acceptable. To meet targeted
budget goals, the city has planned to decrease the costs of fixed expenditures (contractual
obligations), limit comprehensive discretionary spending, and study ways to improve the
collections of city utility services. In addition, the city has implemented internal controls that
reduce the risk of adopting future budget deficits. Given the conditions of the current local
economy, the city does not anticipate any significant changes to the city’s revenue streams for
the upcoming year.
With the right people, whom are trained and motivated to do good work, we can focus on the
being good stewards to the citizens’ tax monies and ensure tax dollars are maximized and spent
on the right things. This includes implementing process improvements, investing in new
technology, collaborating with surrounding entities and agencies to reduce redundancy, and
fostering an environment that is focused on enhancing transparency with the public.
Moving forward, the city does not expect the financial situation of the city to improve
immediately but understands the process is gradual and will require further improvements. The
city is optimistic in ensuring that the citizens of Yorktown are provided with high quality city
services at low costs.
John A Barth
City Administrator
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Taxable Values
Year Net Taxable Value
2014 $72,976,360
2015 $83,374,560
2016 $91,454,990
2017 $89,590,090
2018 $85,499,290
2019 $88,014,930
Historical Net Taxable Values
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
$100,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020
NTV
Tax Year
Net Taxable Values
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Tax Rate
Description of Tax Rate
Tax Rate per $100 This Year’s Tax Levy
Tax Levy Increase
Last Year’s Tax Rate (2018-2019)
$0.65195 $574,364 $17,308
Effective Tax Rate $0.63401 $558,559 $1,503
Notice & Hearing Limit *****
$0.63401 $558,559 $1,503
Rollback Tax Rate $0.67156 $591,641 $34,585
Proposed Tax Rate $0.63401 $558,559 $0
Historical Adopted M&O Debt Effective Effective M&O Rollback
Tax Year 2019
0.63401 0.26675 0.36726 0.63401 0.26675 0.67156
Tax Year 2018
0.65195 0.28972 0.36223 0.65195 0.28972 0.65675
Tax Year 2017
0.60676 0.25248 0.35428 0.58253 0.23378 0.60676
Tax Year 2016
0.56931 0.22847 0.34084 0.56931 0.29001 0.65405
Tax Year 2015
0.61263 0.31207 0.30056 0.61263 0.31890 0.64497
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Budget Administration Fiscal Year The Fiscal, budget and accounting year, for the City begins on October 1st and
ends September 30th of every year.
Proposed Budget The City Administrator submits a proposed budget for the upcoming year to the
City Council. The City Administrator coordinates with department heads to
determine needs and requests.
Public Hearing Council is required to hold a public hearing on the budget (Local Government
Code, Title 4, Subtitle A, Chapter 102). The community and taxpayers are provided
with the opportunity to voice their opinions or concerns regarding the upcoming
budget.
Adoption After the public hearing, City Council may adopt the budget. Adoption requires a
vote of a majority of the Council.
Tax Rate Following the adoption of the budget, City Council must adopt a property tax rate
following the guidelines of Truth-in-Taxation as specified in the Texas Tax Code.
Basis of Budgeting and Accounting The city utilizes modified accrual accounting principles for budgeting. The
principle of accounting for all funds, excluding the city’s proprietary funds, is also
modified accrual.
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Annual Audit Every year the city hires an independent auditor to review the city’s internal
controls and to determine if the budget has been implemented and administered
legally. The audit also produces several financial documents that assist in
analyzing the city’s financial performance.
Budget Policies Budget The City shall create a balanced budget which matches revenues and
expenditures to goals, objectives, and performance standards. A balanced budget
requires that revenues match expenditures.
Accounting, Auditing, and Financial Report The City shall comply with prevailing local, state and federal regulations. Its
accounting practices and financial reporting shall conform to generally accepted
accounting principles as promulgated by the Governmental Accounting
Standards Board (“GASB”), the American Institute of Certified Public Accountants
(“AICPA”), and the Government Finance Officers Association (“GFOA”). The City
Council shall select an independent firm of certified public accountants to
perform an annual audit of all operations.
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Definitions
• Non-spendable fund balance – includes amounts that are not in a
spendable form or are required to be maintained intact.
• Restricted fund balance – amounts constrained to specific purposes by
their providers through constitutional provisions or by enabling legislation.
• Committed fund balance – includes amounts that can be used only for the
specific purposes determined by a formal action of the government’s
highest level of decision-making authority. Commitments may be changed
or lifted only by the government taking the same formal action that
imposed the constraint originally.
• Assigned fund balance – amounts a government intends to use for a
specific purpose; intent can be expressed by the governing body or by an
official or body to which the governing body delegates the authority
• Unassigned fund balance – amounts that are available for any purpose;
these amounts are reported only in the General Fund.
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General Fund Revenues Overview
Revenue sources for the General Fund include: property taxes, sales taxes,
franchise fees, and permits.
Every year the City levies two property tax rates: maintenance & operation
(M&O) and interest and sinking (I&S). The I&S rate is calculated by determining
the cost for the principle and interest payments on long term debt for the city’s
upcoming fiscal year. The I&S revenue is accounted for within the city’s debt
service fund. The city’s M&O rate is accounted for in the General Fund.
Revenues are forecasted conservatively by utilizing linear regression, historical
data, and basic trend analysis.
What are the major funding sources for the General Fund?
Property Tax (M&O), $220,692 ,
29%
General Sales Tax, $440,000 , 57%
Franchise Fees, $72,354 , 9%
Municipal Court, $35,000 , 5%
GENERAL FUND REVENUES
Property Tax (M&O)
General Sales Tax
Franchise Fees
Municipal Court
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Historical Property Tax (M&O) Collected vs Levy
Tax Year NTV Receipt Levy % Collected
2014 $ 72,976,360 $ 282,976 $ 255,541 111%
2015 $ 83,374,560 $ 264,109 $ 260,187 102%
2016 $ 91,454,990 $ 184,524 $ 208,947 88%
2017 $ 89,590,090 $ 211,849 $ 226,197 94%
2018 $ 85,499,290 $ 252,898 $ 247,709 102%
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Sales Tax Revenue Overview
The City has historically levied a total 1.5% sales tax levy within the City’s jurisdiction. This is
comprised of a 1% general levy, a .25% Economic Development levy, and a .25% Street
Maintenance levy. Both the Economic Development and Street Maintenance levy are
committed fund balance revenues. On May 5th, 2018 the City held a special election for voter
authorization to increase local sales and use tax within the City which would increase the City’s
general levy from 1% to 1.5%. Proposition 1 passed via voter approval 114 to 75. Effective
October of 2018 the City began to levy a total 2% total sales tax levy which increased the
general sales tax levy forecasts by $130,000 in revenue from the previous fiscal.
Total Sales Tax Revenue Historical
2015 2016 2017 2018 2019
January $39,679 $22,972 $42,743 $38,046 $32,884
February $46,485 $32,393 $28,281 $39,713 $59,322
March $29,100 $24,727 $26,610 $40,278 $51,534
April $23,514 $23,279 $35,045 $51,297 $48,435
May $34,927 $38,907 $31,715 $24,012 $67,150
June $36,316 $34,902 $26,901 $36,749 -
July $29,694 $20,808 $34,239 $35,138 -
August $27,031 $34,783 $34,923 $34,265 -
September $25,809 $22,312 $24,444 $37,676 -
October $22,637 $31,754 $40,589 $33,787 -
November $25,310 $29,212 $28,825 $35,545 -
December $24,959 $20,026 $33,413 $63,513 -
TOTAL $365,461 $336,075 $387,728 $470,019 $259,325
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General Sales Tax Revenue Historical
Month 2017 FY 2018 FY 2019 FY
Oct $ 21,167 $ 27,056 $ 22,522
Nov $ 19,473 $ 19,214 $ 23,694
Dec $ 13,349 $ 22,272 $ 42,337
Jan $ 28,492 $ 25,364 $ 21,893
Feb $ 18,852 $ 26,475 $ 39,544
March $ 17,738 $ 26,852 $ 34,352
April $ 23,361 $ 34,198 $ 32,286
May $ 21,141 $ 16,005 $ 44,762
June $ 17,932 $ 24,497 $ 44,546
July $ 22,823 $ 23,423 $ 44,546
August $ 23,279 $ 22,841 $ -
September $ 16,294 $ 25,114 $ -
TOTAL $ 243,901 $293,311 $ 350,482
$0
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep
$
Month
General Sales Tax FY Comparison
2017 FY 2018 FY 2019 FY
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$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
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$
Month
Sales Tax Actual
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General Sales Tax Revenue Forecast
$-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,0001
0/1
/20
16
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/1/2
01
6
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$
Month
Sales Tax Forecast
Values Forecast Lower Confidence Bound Upper Confidence Linear (Forecast)
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General Fund
The General Fund is the city’s primary operating fund. The General Fund finances
the city’s administration, public safety, the public library, streets, parks, and the
Municipal Court.
The General Fund is organized into the following funds.
Fund Department
Fund 01 - 10 Administration
Fund 01 - 20 Streets and Parks
Fund 01 - 30 Fire Department
Fund 01 – 40 Police Department
Fund 01 – 50 Cemetery
Fund 01 – 60 Library
Fund 01 – 45 Municipal Court
Fund 71 Capital Improvement Fund
Fund 16-17 Special Revenue Fund
Fund 01 - 4130 Economic Development Fund (EDC)
Fund 20-4120 Street Fund
Fund 01-4130 Tourism Fund (HOT)
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Organization of Funds – Fund Structure
All Funds
Governmental Funds
General Fund
Debt Service Fund
Tourism Fund
Economic Development
Fund (EDC)
Capital Improvement
Fund
Special Revenue Fund
Street Fund
Enterprise Fund
Water
Sewer
Sanitation
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General Fund Revenues
General Fund Revenues
Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Adopted 2019-2020
Property Tax Revenue (M&O) $ 222,938 $ 239,043.53 $ 241,390 $ 220,692
Sales Tax Revenue $ 380,000 $ 261,393.65 $ 395,879 $ 440,000
Mixed Beverage $ - $ 31,811.35 $ 36,011 $ 8,000
Franchise Fees $ 65,000 $ 48,221.39 $ 65,000 $ 72,354
Transfers $ 328,494 $ 60,000 $ 188,760 $ 250,440
R.V. Park Rental $ 2,000 $ 1,090.00 $ 4,100 $ 1,000
Pavilion $ 100 $ 200.00 $ 150 $ 100
Rural Fire Calls $ 6,000 $ 6,000.00 $ 9,000 $ 8,500
Permits $ 18,000 $ 6,496.69 $ 18,000 $ 18,000 Cemetery Lots $ 200 $ 300.00 $ 300 $ 200 Library Rental $ 300 $ 225.00 $ 325 $ 500 Donations and Memorials $ - $ 1,000.00 $ 1,000 $ 500 Book Fines $ 400 $ 663.20 $ 750 $ 500 Copies & Faxes $ 400 $ 364.50 $ 450 $ 800 Indigent Defense Fee $ 250 $ 395.64 $ 450 $ 250 Municipal Court Fines $ 24,500 $ 14,472.90 $ 35,000 $ 20,000 Municipal Court Other $ 28,920 $ 13,421.00 $ 16,606 $ 19,550 Administrative Fee $ 300 $ 550.21 $ 780 $ 550 Miscellaneous $ 4,000 $ 684.96 $ 18,245 $ 4,000
Fire Department Billing Collection $ 2,000 $ - $ - $ 2,000
Total General Fund Revenue $ 1,083,802 $ 686,334 $ 1,032,196 $ 1,067,936
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Where is the money spent in the General Fund?
$335,200 $328,858
$51,823
$252,950
$52,975 $47,430
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
Adminitration Streets & Parks Fire Law Enforcement Library Municipal Court
$
Department
General Fund Expenditures
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General Fund Expenditures
Administration
Administration
Salaries $ 113,808.00 $ 83,580.67 $ 125,371 $ 154,000
Salaries Mayor/Council $ - $ - $ - $ -
Salaries Electrical / Building Inspector $ 7,800 $ 5,200.00 $ 7,800 $ -
Longevity Pay $ 1,050 $ 1,092.00 $ 1,092 $ 1,100
Social Security/Medicare Taxes $ 8,000 $ 6,875.28 $ 10,313 $ 12,500
SUTA $ 850 $ 649.07 $ 720 $ 1,200
Health, Dental, Life Insurance $ 13,920 $ 9,136.00 $ 13,704 $ 18,300
Worker's Comp $ 4,500 $ 3,973.95 $ 5,960 $ 6,400
Retirement Expense $ 1,600 $ 1,092.48 $ 1,640 $ 2,100
Travel & Training $ 2,000 $ 249.00 $ 500 $ 2,000
Memberships & Subscriptions $ 500 $ 2,147.00 $ 2,209 $ 5,000
Legal Fees $ 22,500 $ 19,528.88 $ 29,200 $ 31,000
Audit & Accounting fees $ 12,000 $ 12,000.00 $ 10,000 $ 20,000
Health Dept. Contribution $ 20,000 $ 17,722.00 $ 17,722 $ -
Election Expense $ 7,800 $ 6,992.12 $ 6,992.12 $ 7,800
Pest Control $ 450 $ 195.00 $ 300 $ 400
Computer Support $ 27,000 $ 21,186.00 $ 25,680 $ 14,000
Tax Appraisal District Fees $ 8,000 $ 3,686.70 $ 7,680 $ 8,000
Tax Office Fees $ 1,700 $ 1,523 $ 1,523 $ 2,000
37
Printing & Office Supplies $ 15,000 $ 7,550.51 $ 11,325 $ 12,000
Postage,Frieght& Delivery $ 1,000 $ 701.06 $ 1,050 $ 1,200
Advertising $ 1,600 $ 1,831.55 $ 1,500 $ 2,500
Telephone $ 5,500 $ 6,189.34 $ 9,276 $ 9,500
Elecricity $ 7,200 $ 8,046.53 $ 12,069 $ 13,050
Fuel, Oil, & Gas $ 300 $ 304.82 $ 450 $ 500
Food & Ice $ - $ 186.00 $ 186 $ 200
Supplies $ 1,000 $ 1,823.85 $ 2,100 $ 2,500
Repair & Maintenance $ 1,000 $ 934.59 $ 1,500 $ 2,000
Insurance $ 800 $ 572.30 $ 850 $ 1,000
Website $ 300 $ - $ - $ 300
Equipment $ - $ - $ - $ -
Refunds- Pavilion $ - $ 50.00 $ 50 $ 150
Inspector Fees $ 5,600 $ 2,730.30 $ 4,100 $ 4,500
Miscellaneous $ - $ 550.00 $ - $ -
Total Expenses $ 292,778 $ 228,300 $ 312,862 $ 335,200
38
General Fund Expenditures
Streets & Parks
Street and Parks Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020
Salaries $ 161,672 $ 90,092.68 $ 135,139 $ 139,193 Longevity Pay $ 3,200 $ 3,004.00 $ 3,004 $ 3,200 Social Security/Medicare Taxes $ 11,000 $ 7,121.89 $ 10,682 $ 11,000 SUTA $ 1,200 $ 648.00 $ 972 $ 1,200 Health, Dental, Life Insurance $ 36,000 $ 18,272.00 $ 27,408 $ 29,280 Workers Comp $ 9,000 $ 7,947.90 $ 11,922 $ 9,000 Retirement Expense $ 3,200 $ 1,423.40 $ 2,135 $ 3,200 Uniforms $ 4,000 $ 2,121.25 $ 3,200 $ 4,000 Travel & Training $ 800 $ - $ - $ 800 Pest Control $ 500 $ 765.00 $ 1,200 $ 500 Engineering Fees $ - $ - $ - $ -
Animal Control $ 200 $ - $ - $ 200 Printing & Office Supplies $ 100 $ 373.77 $ 560 $ 100 Telephone $ 425 $ 552.11 $ 828 $ 425 Electricity $ 70,000 $ 31,989.48 $ 48,000 $ 50,000 Elec. - Baseball Field $ 6,200 $ 3,771.84 $ 5,700 $ 4,000 Elec. - RV Park $ 2,200 $ 1,226.91 $ 1,840 $ 2,200 Memorial $ 460 $ 443.14 $ 670 $ 460 Fuel & Oil & Gas $ 10,000 $ 5,137.25 $ 7,705 $ 8,000 Supplies $ 8,000 $ 9,327.48 $ - $ 8,000 Supplies - Parks $ 200 $ - $ - $ 200 Repair and Maintenance - Parks $ 10,000 $ 10,577.46 $ 11,000 $ 10,000 Repair and Maintenance - Streets $ 37,800 $ 13,351.56 $ 17,550 $ 37,800 Insurance $ 3,800 $ 2,718.41 $ 4,080 $ 3,800 Total Expenses $ 379,957 $ 210,866 $ 293,595 $ 326,558
39
General Fund Expenses
Fire
Fire Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020
Physicals $ - $ 135.00 $ 135.00 $ 200
Workers Comp $ 1,000 $ 883.11 $ 1,324 $ 1,000
Retirement Expense $ 15,200 $ 5,854.32 $ 13,198 $ 14,688
Travel & Training $ - $ - $ - $ -
Memberships & Subscriptions $ 165 $ - $ - $ 165
Audit & Accounting Fees $ - $ 600.00 $ 600 $ -
Fire Chief $ 1,200 $ 800.00 $ 1,200 $ 1,200
Pest Control $ 300 $ 130.00 $ 195 $ 300
Computer Support $ - $ - $ - $ -
Fuel & Oil & Gas $ 1,200 $ 741.66 $ 1,112 $ 1,200
Supplies $ 2,000 $ 167.43 $ 250 $ 2,000
Repair and Maintenance $ - $ 959.20 $ 1,500 $ 2,000
Pump/Air Tank Maintenance $ - $ - $ - $ -
Insurance $ 950 $ 679.60 $ 1,100 $ 950
Equipment $ - $ - $ - $ -
Vehicle Purchase $ - $ - $ - $ -
Vehicle Note $ 28,120 $ 28,120.87 $ 28,120.87 $ 28,120
Total Expenses $ 50,135 $ 38,936 $ 48,735 $ 51,823
40
General Fund Expenses
Law Enforcement Services Contract
Police Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020
Salaries $ 204,000 $ 136,000.00 $ 204,000 $ 204,000 Uniforms $ 3,500 $ 2,333.33 $ 35,000 $ 3,500 Travel & Training $ 1,200 $ 800.00 $ 1,200 $ 1,200 Board Prisoners $ 2,000 $ 1,855.00 $ 2,000 $ 2,000 Printing & Office Supplies $ 500 $ 333.33 $ 500 $ 500 Fuel & Oil & Gas $ 26,000 $ 17,333.33 $ 26,000 $ 26,000 Code Enforcement Supplies $ 2,000 $ - $ - $ 2,000 Repair and Maintenance $ 3,000 $ 2,000.00 $ 3,000 $ 3,000 Insurance $ 3,000 $ 2,000.00 $ 3,000 $ 3,000 Equipment $ 7,000 $ 4,666.67 $ 7,000 $ 7,000 Physicals $ 750 $ 500.00 $ 750 $ 750 Telephone $ - $ 1,064.18 $ - $ - Total Expenses $ 252,950 $ 167,822 $ 282,450 $ 252,950
41
General Fund Expenditures
Library
Library Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020
Salaries $ 19,000 $ 13,169.73 $ 19,755 $ 21,000 Longevity Pay $ - $ - $ - $ - Social Security/Medicare Taxes $ 2,600 $ 1,007.51 $ 1,600 $ 2,000 SUTA $ 400 $ 237.06 $ 400 $ 600 Health, Dental, Life Insurance $ - $ - $ - $ - Workers Comp $ 200 $ 176.61 $ 265 $ 300 Travel & Training $ 300 $ - $ - $ 300 Membership & Subscriptions $ 500 $ 114.00 $ 170 $ 1,500 Pest Control $ 400 $ 195.00 $ 300 $ 425 Printing & Office Supplies $ 2,000 $ 1,403.29 $ 2,105 $ 2,000 Postage, Freight, & Delivery $ 100 $ 94.00 $ 141 $ 100 Advertising $ 200 $ - $ - $ 200 Telephone $ 2,000 $ 1,176.85 $ 1,765 $ 2,000
Electricity $ 6,750 $ 4,567.52 $ 6,850 $ 6,750 Supplies $ 1,500 $ 388.29 $ 600 $ 1,500 Repair and Maintenance $ 3,000 $ 1,008.59 $ 1,500 $ 3,500 Technology Support $ 2,500 $ 1,966.84 $ 3,000 $ 3,000 Insurance $ 1,800 $ 1,287.67 $ 2,000 $ 1,800 Library Books $ 5,000 $ 1,355.95 $ 2,000 $ 5,000 Equipment $ 1,000 $ - $ - $ 1,000 Total Expenses $ 49,250 $ 28,149 $ 42,451 $ 52,975
42
General Fund Expenditures
Municipal Court
Court Budget 2018-2019 Actual 5/31/19 Estimated 9/30/2019 Adopted 2019-2020
Salaries $ 18,800 $ 11,917.20 $ 17,875 $ 18,000
Longevity Pay $ - $ - $ - $ - Social Security/Medicare Taxes $ 1,200 $ 911.68 $ 1,400 $ 2,100 SUTA $ 350 $ 190.02 $ 285 $ 350 Health, Dental, Life Insurance $ - $ - $ - $ 3,660 Travel & Training $ 1,500 $ 1,359.70 $ 1,359.70 $ 1,500 Memberships & Subscriptions $ - $ 75.00 $ 75 $ - Legal Fees $ 10,000 $ 7,980.87 $ 11,200 $ 10,000 Audit & Accounting Fees $ - $ - $ - $ - Bond & Notary Renewals $ 200 $ - $ - $ 200 State Court Cost $ 6,800 $ 4,947.91 $ 7,420 $ 6,800 Printing & Office Supplies $ 500 $ 43.97 $ 70 $ 500 Postage, Freight & Delivery $ 300 $ 205.00 $ 310 $ 300 Supplies $ 500 $ - $ - $ 500 Repair and Maintenance $ 500 $ - $ - $ 500
Software Maintenance $ 2,120 $ 2,240.00 $ 2,240 $ 2,120
Refunds $ 700 $ 100.00 $ 150 $ 700 Juror Fee $ 200 $ - $ - $ 200 Equipment $ - $ - $ - $ - Total Expenses $ 43,670 $ 29,971.35 $ 42,385 $ 47,430
43
General Fund
Total
GENERAL FUND
REVENUES $ 1,083,802 $ 686,334 $ 1,032,196 $ 1,067,936
EXPENDITURE
ADMINISTRATION $ 292,778 $ 228,300 $ 312,862 $ 335,200 STREETS AND PARKS $ 379,957 $ 210,866 $ 293,595 $ 326,558 FIRE $ 50,135 $ 38,936 $ 48,735 $ 51,823 POLICE $ 252,950 $ 167,822 $ 282,450 $ 252,950 CEMETARY $ 1,000 $ - $ - $ 1,000
LIBRARY $ 49,250 $ 28,149 $ 42,451 $ 52,975
COURT $ 43,670 $ 29,971 $ 42,385 $ 47,430
TOTAL EXPENDITURES $ 1,069,740 $ 704,044 $ 1,022,478 $ 1,067,936
REVENUE OVER (UNDER) EXP $ 14,062 $ (17,710) $ 9,719 $ (0)
NET FUND BALANCE $ 14,062 $ (17,710) $ 9,719 $ 52,331
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45
Debt Service Fund
The Debt Service Fund collects and disburses payments to meet the City’s
obligations for principal and interest payment on outstanding long-term debt. The
City of Yorktown is currently in a favorable debt position with no General Debt
Service Fund obligations beyond FY 2032. The debt payments are financed
through property tax revenues.
The city currently has an outstanding principle of $3,335,000 and $739,348.50 in
interest for a combined $4,074,349 in total debt owed.
1. The Series 2013 Certificates of Obligation for $2,500,000 were issues to
finance capital improvements to the City’s streets. This issue will retire in
September 30th, 2032.
2. The Series 2019 General Obligation Refunding Bond was issued in 2019 to
combine both the Series 2008 Certificates of Obligation and Series 2014
Limited Tax Notes. The original principle issues of $1,825,000 was issued to
finance capital Wastewater and Water projects including a new wastewater
clarifier and upgrades to the water tower and water storage facilities. To
finance the creation of a new water well in the City Park the City utilized a
Limited Tax Note. The issue is set to retire in September 20th, 2034.
46
Yorktown, Texas
$1,275,000.00 General Obligation Refunding Bonds, Series 2019
REFUNDS 2008 CO & 2014 TAX NOTE ONLY
\
Total Issue Sources And Uses
Dated 07/09/2019 | Delivered 07/09/2019
Issue
REF 08 REF 14 Summary
Sources Of Funds
Par Amount of Bonds $610,000.00 $665,000.00 $1,275,000.00
Total Sources $610,000.00 $665,000.00 $1,275,000.00
Uses Of Funds
Costs of Issuance 16,745.10 18,254.90 35,000.00 Deposit to Current Refunding Fund 591,252.00 647,668.15 1,238,920.15 Rounding Amount 2,002.90 (923.05) 1,079.85
Total Uses $610,000.00 $665,000.00 $1,275,000.00
REF 08 & 14 final | Issue Summary | 6/ 6/2019 | 1:13 PM
Specialized Public Finance Inc. Austin, Texas
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47
Yorktown, Texas
$1,275,000.00 General Obligation Refunding Bonds, Series 2019
REFUNDS 2008 CO & 2014 TAX NOTE ONLY
Debt Service Schedule
Part 1 of 2
Date
Principal
Coupon
Interest
Total P+I
Fiscal Total
07/09/2019 - - - - - 02/15/2020 - - 30,600.00 30,600.00 - 08/15/2020 85,000.00 4.000% 25,500.00 110,500.00 - 09/30/2020 - - - - 141,100.00 02/15/2021 - - 23,800.00 23,800.00 - 08/15/2021 95,000.00 4.000% 23,800.00 118,800.00 - 09/30/2021 - - - - 142,600.00 02/15/2022 - - 21,900.00 21,900.00 - 08/15/2022 100,000.00 4.000% 21,900.00 121,900.00 - 09/30/2022 - - - - 143,800.00 02/15/2023 - - 19,900.00 19,900.00 - 08/15/2023 105,000.00 4.000% 19,900.00 124,900.00 - 09/30/2023 - - - - 144,800.00 02/15/2024 - - 17,800.00 17,800.00 - 08/15/2024 110,000.00 4.000% 17,800.00 127,800.00 - 09/30/2024 - - - - 145,600.00 02/15/2025 - - 15,600.00 15,600.00 - 08/15/2025 110,000.00 4.000% 15,600.00 125,600.00 - 09/30/2025 - - - - 141,200.00 02/15/2026 - - 13,400.00 13,400.00 - 08/15/2026 110,000.00 4.000% 13,400.00 123,400.00 - 09/30/2026 - - - - 136,800.00 02/15/2027 - - 11,200.00 11,200.00 - 08/15/2027 120,000.00 4.000% 11,200.00 131,200.00 - 09/30/2027 - - - - 142,400.00 02/15/2028 - - 8,800.00 8,800.00 - 08/15/2028 125,000.00 4.000% 8,800.00 133,800.00 - 09/30/2028 - - - - 142,600.00 02/15/2029 - - 6,300.00 6,300.00 - 08/15/2029 45,000.00 4.000% 6,300.00 51,300.00 - 09/30/2029 - - - - 57,600.00 02/15/2030 - - 5,400.00 5,400.00 - 08/15/2030 50,000.00 4.000% 5,400.00 55,400.00 - 09/30/2030 - - - - 60,800.00 02/15/2031 - - 4,400.00 4,400.00 - 08/15/2031 50,000.00 4.000% 4,400.00 54,400.00 - 09/30/2031 - - - - 58,800.00 02/15/2032 - - 3,400.00 3,400.00 - 08/15/2032 55,000.00 4.000% 3,400.00 58,400.00 - 09/30/2032 - - - - 61,800.00
REF 08 & 14 final | Issue Summary | 6/ 6/2019 | 1:13 PM
Specialized Public Finance Inc. Austin, Texas
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48
Yorktown, Texas
$1,275,000.00 General Obligation Refunding Bonds, Series 2019
REFUNDS 2008 CO & 2014 TAX NOTE ONLY
Debt Service Schedule
Part 2 of 2
Date
Principal
Coupon
Interest
Total P+I
Fiscal Total
02/15/2033 - - 2,300.00 2,300.00 - 08/15/2033 55,000.00 4.000% 2,300.00 57,300.00 - 09/30/2033 - - - - 59,600.00 02/15/2034 - - 1,200.00 1,200.00 - 08/15/2034 60,000.00 4.000% 1,200.00 61,200.00 - 09/30/2034 - - - - 62,400.00
Total $1,275,000.00 - $366,900.00 $1,641,900.00 -
Yield Statistics
Bond Year Dollars
$9,172.50 Average Life 7.194 Years Average Coupon 4.0000000%
Net Interest Cost (NIC)
4.0000000% True Interest Cost (TIC) 3.9992190% Bond Yield for Arbitrage Purposes 3.9992190% All Inclusive Cost (AIC) 4.4685513%
IRS Form 8038
Net Interest Cost 4.0000000% Weighted Average Maturity 7.194 Years
REF 08 & 14 final | Issue Summary | 6/ 6/2019 | 1:13 PM
Specialized Public Finance Inc. Austin, Texas
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50
51
Debt Service Fund
Debt Service Fund Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Proposed 2019-2020
Revenues
Property Tax Revenues (I&S) $ 279,407 $ 295,979.45 $ 300,000 $ 300,908
Street Fund Transfer $ 31,045.20 $ - $ -
Total (I&S) Revenue $ 310,452 $ 295,979.45 $ 300,000 $ -
Expenditures
GO Refunding 2019 $ - $ - $ - $ 141,100
CO Series 2013 $ 181,217.50 $ 33,108.75 $ 181,217.50 $ 182,457
CO Series 2008 $ 79,342.50 $ 65,277.50 $ 79,342.50 $ -
Limited Tax Note 2014 $ 49,892.00 $ 49,892.00 $ 49,892.00 $ -
Total Debt Service $ 310,452 $ 148,278.25 $ 310,452.00 $ 323,557
Revenue Over (Under) Exp $ - $ 147,701.20 $ (10,452.00) $ (22,648.99)
Fund Balance $ 6,284.99 $ 154,680.16 $ 16,324.23 $ 6,449
Bond YTD Outstanding Totals Principle Interest Total
CO Series 2013 $ 1,910,000 $ 464,994 $ 2,374,994
GO Refunding 2019 $ 1,275,000 $ 366,900 $ 1,641,900
Totals $ 3,185,000 $ 831,894 $ 4,016,894
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Tourism Fund
The Tourism fund accounts for the occupancy tax revenue collected from hotels
and motels to provide for the promotion of the City’s tourism industry.
The distribution of hotel and motel tax revenue is detailed by the Texas Tax Code
Chapter 351.101. Revenue from the municipal hotel occupancy tax may be used
only to promote tourism and the convention and hotel industry.
The tax is levied upon the cost of occupancy of any sleeping room furnished by
any hotel where such cost of occupancy is at the rate of two dollars ($2.00) or
more per day, and such tax is set at four percent (4%) of the consideration paid by
the occupant of such room to such hotel; the city secretary authorized to enter
into a contract with the Chamber of Commerce of the city wherein the tax
revenue received from the hereinabove described tax shall be delivered to the
Chamber of Commerce of the city for services rendered to the city for promotion
of tourism and advertising by the Chamber of Commerce of the city. The city shall
retain out of the four percent (4%) motel and hotel tax collected in the city
limits ten percent (10%) of the fund so collected as a fee for supervising and
enforcing the terms of this article.
54
Tourism Fund Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Proposed 2019-2020
Revenues
Hotel/Motel Tax $ 61,150 $ 34,099.84 $ 50,000 $ 61,150.00
Expenses
Remittance to Chamber $ 58,704 $ 32,735.85 $ 48,000 $ 58,704.00
Remittance to Historical Society $ 2,446 $ 1,363.99 $ 2,000 $ 2,446.00
Total Expense $ 61,150 $ 34,099.84 $ 50,000 $ 61,150.00
Fund Balance $ - $ - $ - $ -
55
Special Revenue & Grant Fund
The special revenue and grant fund accounts for Specific Revenues that are legally restricted to expenditures for
specific purposes. Due to the elimination of the Yorktown Police Department the City does not anticipate any
future police related grants. The Fund also included restricted revenues for Municipal Court Technology and
Municipal Court Security funds. The City also collects a .25% sales tax to be reimbursed back to the Yorktown
Economic Development Corporation which is also accounted for in this fund.
Special Revenue & Grant Fund Budget 2018-2019 Actual 5/31/2018 Estimated 9/30/2018 Adopted 2018-2019
Revenue
Municipal Court Tech $ 1,200 $ 802 $ 1,200 $ 1,200
Municipal Court Security $ 1,000 $ 615 $ 1,000 $ 1,000
Total Revenue $ 2,200 $ 1,417 $ 2,200 $ 2,200
Expenses
Municipal Court Tech $ - $ - $ - $ 1,200.00
Municipal Court Security $ - $ - $ - $ 1,000.00
Total Expenses $ - $ - $ - $ 2,200
Fund Balance $ 2,200 $ 1,417 $ 4,200 $ 4,200
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Special Street Fund
The street fund accounts for specific sales tax revenue that is restricted to street repair projects. Currently, the City of Yorktown
collects 1.5% of the local sales tax within the city limits. Out of the 1.5%, 1% is a regular general levy, .25% is for the street fund, and
another .25% is for the Economic Development Corporation. The Street Sales Tax is to be held for re-election by voters every 4 years.
The current street sales tax is scheduled to expire on September of 2019.
Street Sales Fund Budget 2017-2018 Actual 5/31/2018 Estimated 9/30/2018 Adopted 2018-2019
Revenue
Street Sales Tax $ 50,000 $ 51,908 $ 80,000 $ -
Total Revenue $ 50,000 $ 51,908 $ 80,000 $ -
Expenses
Streets $ - $ - $ -
Transfer to Debt Service $ - $ - $ - $ -
Total Expenses $ 31,132 $ - $ - $ -
Fund Balance $ 2,304 $ 51,908 $ 80,000 $ 80,000
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Capital Improvement Fund
The Capital Improvement Fund is designed to account and maintain records of funds used to improve capital
structures and projects throughout the City. Capital projects are related to streets, drainage, sewer and water
operations, parks, and other municipal facilities. The Capital Improvement Fund is accompanied by a Capital
Improvement Plan (CIP), the plan and the fund are intended to.
• Provide a clear general summary of capital projects and improvements.
• Identify long-term goals or needed replacements and improvement to capital infrastructure and buildings
throughout the City.
• Identify and provide expenditures and revenues to be undertaken to finance capital improvements.
• Provide cost estimates and time schedules for the capital improvements and projects.
• Provide an estimated cost or expenditures for maintenance and operating requirements for the projects or
improvements.
• Details of the overall impact of the community and City in relationship to the capital improvements and
projects.
• Methodology to measure performance and outcomes of the capital projects via a capital plan.
58
Capital Improvement Fund Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Proposed 2019-2020
Revenues
Operating Transfers $ - $ - $ - $ 72,818
CDBG 19-20 Grant $ - $ - $ - $ 275,000
CDBG DR Harvey Grant $ - $ - $ - $ 793,105
Total CIP Revenue $ - $ - $ - $ 1,140,923
Expenditures
CDBG Grant Administration Fees $ - $ - $ - $ 93,698
CDBG Engineering Fees $ - $ - $ - $ 138,648
CDBG Contractor East Waterline Project $ - $ - $ - $ 228,775
CDBG Contractor Harvey Project $ - $ - $ - $ 634,484
Pump House Restoration Note $ - $ 45,317.76
Total CIP Expenditures $ - $ - $ - $ 1,140,923
Revenue Over (Under) Expenditures $ - $ - $ - $ -
Fund Balance $ - $ - $ - $ -
59
Current Capital Improvements Projects
2019-2020 General Community Development Block Grant (19-20 CDBG)
Beginning the 2019 Calendar Year City Council procured Grant Works Inc and John D Mercer and Associates for the 19-20
CDBG Funding Cycle for Water Line Improvements. The estimated amount of funding requested is a total of $302,500
which includes $275,000 requests from TxCDBG and a $27,500 matching from the City’s Enterprise Fund.
The Southeast area of Yorktown, a predominately lower-income neighborhood, is deficient in municipal water service.
Water service to the neighborhood is provided by a, primarily smaller, 2-inch iron lines that were installed over 40 years
ago. Decades of chemical and mineral deposits have clogged the lines and greatly restrict water flow to the houses. The
water lines have become brittle with age and rust and line breaks are a frequent occurrence. Water service is disrupted so
as repairs can be made. Residents report problems with operating washing machines or taking a shower, especially during
periods of peak usage. Further, the fire hydrants serving the area offer only limited firefighting capacity.
The only cost-effective approach to address the water system deficiencies in the Southeast area is to replace the water
lines with adequately sized PVC lines and reconnect the houses to the new lines. The City of Yorktown will install larger-
capacity water lines in the Southeast area of the City as identified in the Project Location Map. Construction shall consist
of the installation of approximately five thousand one hundred twenty linear feet (5,120 LF) of six-inch (6") PVC water
lines, six (6) fire hydrants, service re-connections and associated valves, fittings and other appurtenances. The attached
project location map and Project Summary provides the specific project location.
60
2019-2020 General Community Development Block Grant (19-20 CDBG)
61
Current Capital Improvement Projects
Pumphouse Restoration Responsible Dept/Division: Water
Project Manager:
Mercer Controls / Mercer Construction Funding Sources: Amount
Enterprise / Water Fund $115,634
-
Project Description:
Replace two Water distribution pumps and motors inside the Pump House. Both pumps were installed in the 1980s and have surpassed their service lives. Provide backup pump for the
Pumphouse in the event of both pumps/motors failing. Replace the Chlorine injector line that runs from the Pumphouse to the City’s Ground Storage which chlorinates drinking water
before distribution. Replace concrete foundation inside the pumphouse.
Financial Plan: Prior 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Future Total
- 25,000 $45,317- $45,317- - - - - $115,634 Operating Budget Impact if completed: 2019-20 2020-21 2021-22 2022-23 2023-24
No Impact - - - - -
Operating Budget Impact if NOT completed: 2019-20 2020-21 2021-22 2022-23 2023-24
Rehabilitation/Repairs/Maintenance $0 - - - -
Performance Measures:
Replacing these motors and distribution pipes will allow for reliable and consistent water pressure for the City’s residents. Upgrades to the Pumphouse will also reduce costs of future of
repair and maintenance and reduce time City employees work to keep the pumps functional. Recently, both pumps have failed which has left residents will no water pressure.
62
Economic Development Fund
The City also collects a .25% sales tax to be reimbursed back to the Yorktown Economic Development Corporation
which is also accounted for in this fund. The Yorktown Economic Development Corporation is designed to
promote, retain, and attract business to the City of Yorktown to increase the quality of life in the City.
YEDC Sales Tax Fund Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Proposed 2019-2020
Revenue
EDC Sales Tax Revenue $ 50,000 $ 51,908 $ 80,000 $ 73,750
Total Revenue $ 50,000 $ 51,908 $ 80,000 $ 73,750
Expenses
EDC Sales Tax Expense $ 50,000 $ 51,908 $ 80,000 $ 73,750
Total Expenses $ 50,000 $ 51,908 $ 80,000 $ 73,750
Fund Balance $ - $ - $ - $ -
63
Enterprise Fund
Water Fund
The water fund is the operating fund for the City’s municipal water utilities. The fund
provides for the administration, operation and maintenance of the City’s water systems.
This type is fund is referred to as an “enterprise fund”. Revenue sources benefiting the
fund include water sales, connect and reconnect fees, late charges and water tap fees.
As an enterprise fund, service fees and charges must generate enough revenues to
cover the fund costs. Shortfalls in the fund require increased rates and fees to cover the
debt. Property tax revenue does not benefit nor contribute to the fund. The city
currently serves 1,073 water customers of these 1,038 are residential and 35 are
commercial. The source of the water for the City of Yorktown is the Miocene Age
Aquifer which is located within the Texas Gulf Coast aquifer. The City has a total of three
(3) water wells, one (1) storage tank, and one (1) elevated storage tank.
Sewer Fund
The sewer fund is the operating fund for the City’s wastewater utilities and provides for
the administration, operation and maintenance of the City’s wastewater services.
Revenue sources benefitting the Sewer Fund include sewer sales and sewer tap fees. As
an enterprise fund, service fees and charges must generate enough revenues to cover
the fund costs. Property tax revenues do not benefit or contribute to the sewer fund.
The city currently serves 1,073 sewer customers of these 1,038 are residential and 35
are commercial. The wastewater plant includes two (2) clarifiers and one (1) oxidation
ditch, and three (3) lift stations.
Sanitation Fund
The sanitation fund is the operating fund for the City’s solid waste collection. The fund
finances the contractual costs related to the services provided by Texas Disposal
Systems. The sole revenue for the fund includes the twenty-five (27.5) percent (%)
charge in addition to the cost of collection.
64
65
Water Usage
Jan Feb March April May June July August Sept Oct Nov Dec
Series1 8,026,000 6,484,000 8,199,000 8,814,000 13,172,000 12,730,000 12,750,000 13,075,500 8,009,000 7,506,000 7,294,000 7,323,200
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
Gal
lon
s
Month
2018 Calendar Year Water Pumped
66
Total Water Extracted
Month 2017 2018 2019
Jan 8,762,000 8,026,000 7,495,000
Feb 6,996,000 6,484,000 6,639,000
March 8,625,000 8,199,000 8,095,000
April 9,797,000 8,814,000 8,086,000
May 11,204,000 13,172,000 8,843,000
June 11,920,000 12,730,000 -
July 12,790,000 12,750,000 -
August 13,587,000 13,075,500 -
Sept 9,378,000 8,009,000 -
Oct 8,904,000 7,506,000 -
Nov 8,065,000 7,294,000 -
Dec 7,599,000 7,323,200 -
Totals 117,627,000 113,382,700 59,405,000
*Note: Figures are in Gallons.
67
Enterprise Revenue
Water Sales
Revenues from the sale of treated drinking water. Water sales are based on a
fixed minimum charge and water usage thereafter depending on size of the water
service lines. This revenue indirectly benefits the General Fund and directly the
Water Department Fund.
Sewer Service Charges
Revenues from the sale of sewer service. Sewer service charges are based on a
fixed monthly rate dependent on residential or commercial properties. The
revenue indirectly benefits the General Fund and directly the Sewer Department.
Sanitation Service Charges
Revenues from the collection of solid waste pickup. Sanitation charges are based
on residential or commercial customers, size of the trash receptacles, inside or
outside of city limits, and frequency of collection. The city adds an additional
twenty-seven and a half (27.5) percent fee to sanitation charges. This revenue
indirectly benefits the General and directly the Sanitation Department Fund.
68
What are the major funding sources for the Enterprise Fund?
$453,200 , 33%
$264,000 , 19%
$657,000 , 48%
Enterprise Revenues
Water
Sewer
Sanitation
69
~Continued~
y = 88.451x + 28694R² = 0.94
$(40,000)
$(20,000)
$-
$20,000
$40,000
$60,000
$80,000
$100,000
1/1
/20
17
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/20
17
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4/1
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/1/2
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7
11
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7
12
/1/2
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7
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/20
18
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10
/1/2
01
8
11
/1/2
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8
12
/1/2
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8
1/1
/20
19
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19
3/1
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10
/1/2
01
9
11
/1/2
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9
12
/1/2
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9
1/1
/20
20
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20
3/1
/20
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4/1
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9/1
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20
10
/1/2
02
0
$
Month
Water Revenue Forecast
Values Forecast Lower Confidence Bound Upper Confidence Bound Linear (Forecast)
70
~Continued~
Water Sales
$-
$5,000
$10,000
$15,000
$20,000
$25,000
$30,000
$35,000
$40,000
$45,000
$50,000
October November December January February March April May June July August September
$
Month
Actual Water Sales FY 17-FY 19
FY 17 FY 18 FY 19
71
Enterprise Revenue
Water Sales
Month FY 17 FY 18 FY 19
October $ 31,157 $ 31,394 $ 27,715
November $ 23,434 $ 26,364 $ 25,048
December $ 24,766 $ 25,471 $ 24,882
January $ 22,875 $ 26,710 $ 25,869
February $ 20,898 $ 25,177 $ 25,701
March $ 22,786 $ 25,243 $ 26,746
April $ 23,947 $ 27,582 $ 25,485
May $ 30,730 $ 35,648 $ 31,649
June $ 27,514 $ 41,183
July $ 28,997 $ 27,132
August $ 32,762 $ 46,660
September $ 29,589 $ 27,166
72
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73
Enterprise Fund
~Water~ Water Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Adopted 2019-2020
Revenues
Water Sales $ 401,456 $ 190,000 $ 345,000 $ 424,000
Connect and Reconnect Fees $ 1,800 $ 400 $ 1,800 $ 1,000
Late Charges $ 28,000 $ 23,325 $ 30,000 $ 28,000
Water Tap Fee Revenue $ 10,000 $ - $ - $ -
Returned Check Fee Revenue $ 200 $ 105 $ 140 $ 200
Total Water Revenues $ 441,456 $ 213,830 $ 376,940 $ 453,200
Expenses
Water
Salaries $ 106,576 $ 58,384.47 $ 89,520 $ 90,204
Longevity Pay $ 2,100 $ 1,842.00 $ 1,842.00 $ 1,900
Social Security/Medicare Taxes $ 6,000 $ 4,607.53 $ 6,911.00 $ 7,000
SUTA $ 800 $ 405.02 $ 850.00 $ 875
Health, Dental, Life Insurance $ 17,130 $ 11,420.00 $ 17,130.00 $ 18,300
Workers Comp $ 3,000 $ 3,149.73 $ 4,724.00 $ 4,800
Retirement Expense $ 2,000 $ 920.50 $ 1,380.75 $ 1,500
Uniforms $ 1,200 $ 524.11 $ 786.17 $ 800
74
Travel & Training $ 3,000 $ 98.21 $ 98.21 $ 3,000
Memberships & Subscriptions $ 1,500 $ 110.00 $ 110.00 $ 500
Legal Fees $ 15,000 $ - $ - $ 15,000
Computer Support $ 4,000 $ 3,321.25 $ 4,980 $ 6,000
Engineering $ 5,000 $ - $ - $ -
Printing & Office Supplies $ 800 $ 960.49 $ 1,440.00 $ 1,500
Postage, Freight, & Delivery $ 6,000 $ 5,014.38 $ 7,521.00 $ 7,600
Telephone $ 32,000 $ 30,336.00 $ 45,504.00 $ 46,000
Electricity $ 1,200 $ 13,114.03 $ 19,671.05 $ 20,000
Permits & License Fees $ 6,500 $ 4,622.00 $ 4,622.00 $ 4,600
Inspector Fees $ 1,600 $ - $ - $ 1,600
Fuel & Oil & Gas $ 3,000 $ 4,112.45 $ 6,168.68 $ 6,200
Chemicals & Chlorine $ 6,500 $ 5,267.48 $ 7,901.22 $ 8,000
Laboratory Fees $ 1,200 $ 403.75 $ 1,000.00 $ 1,200
Supplies $ 8,000 $ 5,474.92 $ 8,212.00 $ 8,000
Repair and Maintenance $ 20,000 $ 8,355.27 $ 12,532.91 $ 20,000
Insurance $ 6,500 $ 1,797.00 $ 2,695.50 $ 3,000
Equipment $ 6,000 $ - $ 6,000.00 $ 6,000
Contract Labor $ 6,000 $ - $ - $ -
Maintenance Reserve $ 10,000 $ - $ 10,000.00 $ 10,000
Critical One-Time Items $ 10,000 $ - $ 10,000.00 $ 10,000
Transfer To General Fund $ 120,258 $ 20,000.00 $ 50,333.00 $ 81,173
Transfer to CIP $ - $ - $ - $ 45,317
Total Expenses $ 412,864.00 $ 184,240.59 $ 321,933.49 $ 430,069
Revenue over Expenditure $ 28,592.00 $ 29,589.41 $ 55,006.52 $ 23,130.66
75
Enterprise Fund ~Sewer~
Sewer Sewer Sales $ 241,577 $ 163,223.48 $ 244,835 $ 264,000
Expenses
Salaries $ 16,000 $ 12,287.12 $ 27,500 $ 48,000
Longevity Pay $ 150 $ 166.00 $ 166 $ 170
Social Security/Medicare Taxes $ 2,000 $ 952.59 $ 1,780 $ 3,450
SUTA $ 250 $ 80.98 $ 250 $ 750
Health, Dental, Life Insurance $ 3,426 $ 2,284.00 $ 5,426 $ 10,980
Workers Comp $ 850 $ 250.21 $ 545 $ 1,500
Retirement Expense $ 350 $ 190.06 $ 500 $ 400
Uniforms $ 590 $ 521.46 $ 1,200 $ 1,000
Travel and Training $ 1,000 $ - $ - $ 3,000
Postage, Freight, & Delivery $ - $ 14.37 $ 22 $ -
Electricity $ 20,000 $ 12,148.77 $ 18,223 $ 20,000
Permits & License Fees $ - $ - $ -
Fuel & Oil & Gas $ 2,000 $ 3,059.31 $ 4,589 $ 6,500
Chemicals & Chlorine $ 5,000 $ - $ - $ 5,000
Laboratory Fees $ 5,000 $ 4,260.00 $ 6,390 $ 7,000
Supplies $ 6,000 $ 2,737.35 $ 4,200 $ 6,000
Repair and Maintenance $ 20,000 $ 1,520.08 $ 2,280 $ 20,000
Insurance $ 4,000 $ 5,713.69 $ 8,571 $ 8,000
Equipment $ 12,000 $ 2,000 $ 3,000 $ 12,000
Maintenance Reserve $ 5,000 $ - $ - $ 5,000
Critical One-Time Items $ 3,000 $ - $ - $ 3,000
Transfer To General Fund $ 112,115 $ 20,000.00 $ 100,066 $ 81,173
Total Expenses $ 218,731 $ 68,185.99 $ 184,707 $ 242,923
Revenue over Expenditures $ 22,846.00 $ 95,037.49 $ 60,127.87 $ 21,076.67
76
Enterprise Fund
~Sanitation~ SANITATION
Revenues
Solid Waste Sales $ 651,900.00 $ 459,539.81 $ 657,000.00 $ 657,000
Expenses
Salaries $ -
Longevity Pay $ -
Social Security/Medicare Taxes $ -
SUTA $ -
Health, Dental, Life Insurance $ -
Workers Comp $ -
Retirement Expense $ -
Audit & Accounting Fees $ -
Garbage - Wholesale Service (TDS) $ 540,000.00 $ 398,528.00 $ 597,792 $ 528,000.00
Sanitation $ 100.00 $ - $ 100.00 $ 100.00
Sales Tax $ - $ 40,000
Transfer to General $ 96,122.00 $ 20,000.00 $ 38,361.87 $ 81,173.33
Total Expenses $ 636,222.00 $ 418,528.00 $ 636,253.87 $ 649,273.33
Revenue Over Expenditures $ 15,678.00 $ 41,011.81 $ 20,746.13 $ 7,726.67
77
Enterprise Funds ~Total~
ENTEPRRISE FUND Budget 2018-2019 Actual 5/31/2019 Estimated 9/30/2019 Adopted 2019-2020
REVENUES $ 1,334,933 $ 836,593 $ 1,278,775 $ 1,374,200
EXPENDITURE Water $ 412,864.00 $ 184,241 $ 321,933.49 $ 430,069
Sewer $ 218,731.00 $ 68,186 $ 184,707 $ 242,923
Sanitation $ 636,222.00 $ 418,528 $ 636,253.87 $ 649,273
TOTAL EXPENDITURES $ 1,267,817 $ 670,954.58 $ 1,142,894.71 $ 1,331,678
Revenues Over (Under) Exp $ 67,116 $ 165,638.71 $ 135,880.52 $ 42,522
NET FUND BALANCE $ 67,116 $ 165,639 $ 135,881 $ 82,572
78
Consolidated
General Fund
FY 2017-2018 Adopted FY 2019-2020 Adopted % Change
Revenue
Property Tax $502,345 $521,600 % 4
Sales Tax $506,616 $513,750 % 1 Franchise Fees $65,000 $72,354 % 11
Municipal Court $41,335 $39,550 % -4 Other $33,400 $44,900 % 34
Transfers $328,494 $252,940 % -23
Total Revenue $1,477,190 $1,445,094 % -2
General Fund Expense
Administration $292,778 $335,200 % 14 Streets & Parks $379,957 $328,858 % -13
Fire $51,562 $51,823 % 1 Police (Sheriff)* $252,950 $252,950 % 0 Municipal Court $43,670 $47,430 % 9
Cemetery $1,000 $1,000 % 0 Library $49,250 $52,975 % 8 EDC $63,308 $73,750 % 16
Debt Service Fund
Expense $310,452 $323,557 % 4
Total Expense $1,444,927 $1,467,543 % 2
Surplus (Deficit) $32,263 $(22,449) % -170
End of Year Fund Balance (Deficit) $14,402 $ 52,331 % 263
79
Enterprise
FY 2018-2019 Adopted FY 2019-2020 Adopted % Change
Revenues
Water $441,456 $453,200 % 3 Sewer $241,577 $264,000 % 9
Sanitation $651,900 $657,000 % 1
Other Income 0 0 % 0
Total Revenue $1,334,933 $1,374,200 % 3
Enterprise Fund Expense
Water $292,606 $348,896 % 19 Sewer $106,616 $161,750 % 52
Sanitation $540,100 $568,100 % 5 Other 0 % 0
Surplus (Deficit) Before Transfers $395,611 $295,454 % -25
Transfers to General Fund $328,494 $252,931 % -23
Total Expense $1,267,816 $1,331,678 % 5
Surplus (Deficit) $67,116 $42,522 % -37
End of Year Fund Balance (Deficit) $67,116 $82,572 % 23
80
Personnel The city council shall be responsible for establishing the policies under which personnel matters are to be administered. With the exception of matters reserved to the city council by statute, charter or these policies, the general and final authority for personnel management rests with the city secretary, who shall develop, administer, and interpret personnel policies and procedures as they apply to all departments and employees. The City Council appoints a City Administrator who shall be the chief administrative officer of the City. The City Administrator is responsible for the administration of all affairs of the City. Council also determines the City Administrator’s rate of compensation. Subject to the approval by the City Council, the city administrator shall prepare and administer the written compensation plan for the city employees. This compensation plan shall be prepared annually and submitted to the city council for approval at the time of adoption of the annual city budget. In preparing the compensation plan, consideration shall be given to prevailing rates of pay among public and private employers, the duties, responsibilities, and qualification required for the position: and other relevant factors.
Position Hourly Salary
City Administrator $ - $ 70,200
Finance Director $ 21.31 $ -
Utility Clerk $ 15.93 $ -
Municipal Court Clerk $ 14.94 $ -
Superintendent of Utilities $ 21.63 $ -
Street Laborer I $ 14.62 $ -
Street Laborer I $ 15.02 $ -
Street Laborer I $ 14.58 $ -
Street Laborer II $ 16.02 $ -
Water Specialist II $ 16.61 $ -
Sewer Specialist I $ 15.71 $ -
Library Director $ 14.42 $ -
81
Long Term Strategy General Fund
o Control expenditures to ensure reasonable property tax rates. o Implement and sustain an efficient general fund budget to decrease reliance on enterprise
transfers. o Fund an adequate reserve balance to pay for emergency expenditures. o Decrease the overall fixed and discretionary expenditures to fund sustainability.
Enterprise Fund
o Maintain reasonable and equitable utility rates and fees. o Provide adequate emergency repair reserve funds. o Perform practical routine maintenance on all utility infrastructure and other components.
Debt Service Fund
o Create a debt service fund to account for the principle and interest obligations for bonds and other debt.
o Provide a debt retirement schedule that will accommodate the addition of new debt. Special Revenue and Grant Fund
o Seek outside funding from grants and other means to fund future city projects. Tourism Fund
o Improve the quality and effectiveness of advertising and promotional efforts. o Support community initiatives to promote tourism. o Support the unique history associated with the city.
Street Fund
o Street Sales Tax Fund to supplement street repair projects. Capital Improvement Fund
o Account and manage for Federal grants aimed at replacing old utility infrastructure. o Provide a framework and timeline for the estimated completion of capital projects. o Provide a detailed project outline along with allocated funds for projects identified.
82
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