CITY OF BUDA, TEXAS PROPOSED BUDGET

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CITY OF BUDA, TEXAS PROPOSED BUDGET

FISCAL YEAR 2022

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PROPOSED BUDGET OCTOBER 1, 2021 – SEPTEMBER 30, 2022

This budget will raise more total property taxes than last year’s budget by an amount of $724,581, or 11.45 percent, and of that amount $147,545 is the tax revenue to be raised from new property added to the tax roll this year.

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Budget Message City Manager’s Budget Message 1

Introduction City Council Members 8 City Organization Chart 10 City Management Team 11

Assessments & Levies Estimation and Distribution of Property Tax Assessment 13 Tax Rate Distribution 14 Assessed Valuation, Taxes Levied and Collected 15

Executive Summary Budget Process 17 Budget Objectives 18 Budget Philosophy 18 Basis of Budgeting and Accounting 18 City Funds 21 Revenue and Expenditure Descriptions 22 Budget Calendar 24 Authorized Personnel by Department 28

General Fund General Fund Summary 29 General Fund Revenue Detail 30 Consolidated Expenditures by Line Item 33 Expenditure by Function/Department 36

General Government Summary 37 City Manager 38 Communications 40 City Clerk 42 Human Resources 44 Non-Departmental 46 Finance 47 EDC 49 Information Technology 51

Table of Contents

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Community Services Summary 53 Library 54 Municipal Court 56

Building & Development Summary 58 Planning 59 Engineering 62 Main Street 65

Public Works Summary 67 Streets & Drainage 68 Facilities Maintenance 70 Fleet Maintenance 72

Public Safety Summary 74 Police 75 Animal Control 77

Parks & Recreation Summary 79 Parks & Recreation 80

Debt Service Funds Enterprise Interest & Sinking Fund 83 Governmental Interest & Sinking Fund 85 Schedule of Outstanding Debt 87

Special Revenue Funds Hotel/Motel Fund 89 Parks & Recreation Capital Fund 92 Library Special Revenue Fund 95 Municipal Court Special Technology Fund 97 Municipal Court Building Security Fund 99 Police Department Special Fund 100 Sidewalk Fund 102 Tree Mitigation Fund 104 Police LEOSE Fund 106 Coronavirus Relief Fund 108

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Utility Funds Sanitation Fund 111 Water Fund 113 Wastewater Fund 116

Capital Funds Water Capital Improvement Fund 119 Wastewater Capital Improvement Fund 121 General Capital Improvement Fund 123 Prop 1 Municipal Facility Fund 125 Prop 2 Public Safety Facility Fund 127 Prop 3 Streets Fund 129 Prop 4 Drainage Fund 132 Prop 5 Parks & Trails Fund 135 Purple Pipe Fund 137

Other Funds Local Government Corporation (LGC) Fund 139

CIP Projects Five Year Capital Improvement Projects (CIP ) 141

Appendix Comprehensive Financial Management Policy Statements 145 City Pay Plan 169 Public Works and Parks Pay Structure 171 Police Department Step Plan 173 Police Department Incentive Pay Plan 174 FY 2021 Fee Schedule 175 Supplemental Funded Budget Items 194 Glossary 197 Acronyms 208

Table of Contents

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City of Buda, Texas Fiscal Year 2022 Proposed Budget

City Council

The City Council of Buda is the governing body of the municipality. The members are comprised of a Mayor and six (6) Councilmember positions. In November 2017, residents voted to amend the City’s Charter to transition from the current at-large format to three single-member districts, three at-large positions, with an at-large Mayor. The process of transitioning to single-member district seats began in 2018. Upon establishment of the districts, the Mayor and three (3) Councilmembers are each elected at-large by the qualified voters of the City, and three Councilmembers are each elected from within geographic districts of the City. The Mayor Pro-Tem is appointed by Councilmembers. The Council meets every first and third Tuesday of each month in the City Council Chambers located at 405 E. Loop St., Building 100, Buda, Tx. Meeting times, agenda, minutes, and other information can be found on the City’s website at www.ci.buda.tx.us.

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Lee Urbanovsky Matt Smith

– Mayor – At-Large, Position 1

Evan Ture Monica Davidson

– Mayor Pro Temp, Single Member District B – At-Large, Position 2

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Ray Bryant Paul Daugereau

– At-Large, Position 3 – Single Member District A

Terry Cummings

– Single Member District C

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City of Buda’s Mission Statement “Meeting the needs of the Citizens.” The City Organization Buda is a Home Rule City governed by a council-manager form of government. Under this form, the power to make legislative and policy decisions is vested in the City Council, while decision- making authority on City personnel, City operations, and routine City business is vested in an impartial professional manager. The City Manager is hired by and is responsible to the City Council. He in turn hires the City's Department Directors and supervises their activities.

*Fire and Emergency Services are provided to the City of Buda and the surrounding area by Hays County Emergency Service District #8. While the City and the District work closely to ensure excellent services are provided to City residents, the District is an independent agency.

Citiz

ens

Mayor and City Council

City Manager

Assistant City ManagerCommunity Development

Communications

Planning

Destination Services

Main Street

Tourism

Parks and Recreation

Facilities

City Clerk Senior Transportation

Human Resources

Police Animal Control

City Attorney

Deputy City Manager Administration

Finance

Utility Billing

Municipal Court

Information Technology

Public Works Emergency Management

Engineering

Library

Municipal Court Judge

The City Organization

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Appointed Official Beth Smith Municipal Judge City Management Kenneth Williams City Manager

Micah Grau Deputy City Manager

Lauren Middleton-Pratt Assistant City Manager

Martie Simpson Interim Finance Director

Bo Kidd Police Chief

Mike Beggs Public Works Director

Greg Olmer Parks and Recreation Director

Vicki Fuchs Human Resources Director

LaMarriol Smith Communications Director

Melinda Hodges Library Director

Alicia Ramirez City Clerk

Lysa Gonzalez Tourism Director

John Nett City Engineer

Maggie Gillespie Main Street Program Manager

The Management Team

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FY 2021 FY 2021 FY 2022FY 2020 Adopted Adopted ProposedActual Budget Budget Budget

TAXABLE VALUE 1,828,364,611 1,955,941,067 1,994,896,049 2,163,859,108Less TIRZ Value 120,729,027 132,212,519 147,224,072 145,975,295

TAXABLE VALUE TO CITY 1,707,635,584 1,823,728,548 1,847,671,977 2,017,883,813

REVENUESCity Levy - 100% 5,969,894 6,242,623 6,324,581 6,907,216TIRZ 100% 422,069 452,563 412,108 499,673TOTAL at 100% 6,391,963 6,695,186 6,736,689 7,406,890

ALLOCATIONGeneral Fund (M&O) 1,867,850 2,091,817 1,678,540 2,193,440Debt Service Fund (I&S) 4,067,186 4,150,806 4,267,241 4,713,777TIRZ 412,108 452,563 412,108 499,673

Total Allocation 6,347,144 6,695,186 6,357,889 7,406,890

City Collection Rate 99.3% 100.0% 94.4% 100.0%

TAX RATE PER $100General Fund (M&O) 0.1096 0.1147 0.1147 0.1087 Debt Service Fund (I&S) 0.2400 0.2276 0.2276 0.2336

0.3496 0.3423 0.3423 0.3423

TAX RATE SPLITGeneral Fund (M&O) 31.35% 33.51% 33.51% 31.76%Debt Service Fund (I&S) 68.65% 66.49% 66.49% 68.24%

100.00% 100.00% 100.00% 100.00%

ESTIMATION AND DISTRIBUTION OF PROPERTY TAX ASSESSMENT as of 2021 Tax Year

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FISCAL YEAR GENERAL FUND (M&O) DEBT SERVICE (I&S) TOTAL TAX RATE2017 0.1193 0.2511 0.37042018 0.1059 0.2614 0.36732019 0.1061 0.2649 0.37102020 0.1096 0.2400 0.34962021 0.1147 0.2276 0.34232022 0.1087 0.2336 0.3423

TAX RATE DISTRIBUTIONCURRENT FOR FISCAL YEAR 2021

PROPOSED FOR FISCAL YEAR 2022

0.11

93

0.10

59

0.10

61

0.10

96

0.11

47

0.10

87

0.25

11

0.26

14

0.26

49

0.24

00

0.22

76

0.23

360.0000

0.0500

0.1000

0.1500

0.2000

0.2500

0.3000

0.3500

0.4000

2017 2018 2019 2020 2021 2022

Tax Rate Distribution

GENERAL FUND (M&O) DEBT SERVICE (I&S)

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Net Tax Total Current % of Fiscal Year Tax Year Assessed Rate Tax Levy Tax Current Taxes

Valuation Collections Collected2016 2015 1,246,796,823 0.3475 4,581,142 4,567,855 99.7%2017 2016 1,439,258,359 0.3704 5,331,013 5,321,459 99.8%2018 2017 1,569,461,361 0.3673 5,764,632 5,761,698 99.9%2019 2018 1,692,608,201 0.3710 6,267,235 6,252,748 99.8%2020 2019 1,828,364,611 0.3496 6,391,963 6,347,144 99.3%2021 2020 1,955,941,067 0.3423 6,695,186 6,695,186 100.0%2022 2021 2,163,859,108 0.3423 7,406,890 7,406,890 100.0%

ASSESSED VALUATION, TAXES LEVIED, AND TAXES COLLECTED Summary of Assessed ValuationProjected for Fiscal Year 2021Proposed for Fiscal Year 2022

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BUDGET PROCESS

The fiscal year begins October 1 of each year and ends on the following September 30. Each fiscal year City Council establishes a fiscal plan containing the goals for the upcoming fiscal year identified by the Council. The City Manager directs his department heads to submit budget requests to meet those goals. The fiscal plan adopted by the City Council is comprised of the Operating Budget and the Capital Improvement Program. During the month of April each year, revenue and expense projections are measured and assessed for each fund, and department directors begin the process of analyzing each expense by line item based on zero-based budgeting. The City’s department directors and staff meet with the City Manager to discuss current financial projections and CIP projects scheduled to be completed during the current and new budget year. The first of several workshops with City Council begin in early May to discuss Council’s goals and priorities and provide direction to City staff on the preparation of upcoming fiscal year’s annual budget. The Council indicated at the workshops its major priorities that it feels will maintain and increase the quality of life in Buda. Items considered are providing smart growth while preserving the “small town charm”, minimizing the financial burden on the City’s taxpayers, continuing with scheduled road & infrastructure projects, implementing a drainage improvement and maintenance program without creating a storm water fee, researching water infrastructure and supply issues and comparing different resources, implementing a water conservation plan, looking at adequate staffing needs, providing competitive compensation and benefits to employees, identifying public safety needs, continuing with incentive programs for community development, working with parks to develop more connecting trails, and working towards implementing the approved projects that were approved through the bond election. The City Council workshops to discuss goals and establish priorities continue throughout the summer, allowing updates and discussions during the budget process with the City Manager, City staff, and City Council. The City Manager meets with departments in June to review proposed operating budgets and supplemental requests, as well as their alignment with the goals and priorities of City Council. The City Manager prioritizes requests from the departments and submits a balanced budget to City Council, with recommendations for funding based on available resources. A presentation of the proposed budget is made to the City Council by September 1 of each year. After Council adoption, the Annual Budget is compiled and distributed. The budget process involves many decisions regarding revenues and spending, and encompasses the involvement of many people. The final result is a budget that acknowledges the Council’s commitment to maintaining the level of service that the citizens of Buda expect, while remaining sensitive to the economy and effect to our taxpayers. BUDGET PROCEDURES The following procedures are followed for formal adoption of the budget: 1. The City Manager submits to the City Council a proposed operating budget for the fiscal year commencing the following October 1, which must be adopted by on or before the 20th day of the last month of the fiscal year currently ending. The operating budget includes proposed expenditures and the means of financing them. 2. Public notices and hearings are conducted pursuant to state law.

The Budget Process and Other Information

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3. The budget is legally enacted through passage of an ordinance. 4. The legal level of control is the total approved budget for each fund. 5. All funds are included in the budget development process and submitted to the Council for adoption each year and are monitored by department directors and Finance staff during the year. These funds include the General Fund, Capital Funds, Special Revenue Funds, Debt Service Funds, Enterprise Funds, and the Local Government Corporation Fund. 6. Operating fund appropriations lapse at year-end. 7. See the Buda City Charter, Article VI.

BUDGET OBJECTIVES

The annual fiscal year budget is prepared in an effort to clearly communicate to the citizens and staff of the City the overall policies and goals established by the City Council and the City Manager. The annual budget details who we are and what we do, thereby enabling the reader to gain valuable information about the City without requiring detailed accounting or budgetary knowledge. The budget document includes descriptions of various activities and programs (departments) of the City and comparative performance indicators for each program or activity, where available.

BUDGET PHILOSOPHY

Budget philosophy varies from organization to organization, depending upon the local needs and concerns of the citizens. Other factors also affect budget philosophy, such as the state of the local economy, the needs of the organization, the demands of the public for increased services, unfunded mandates and requirements of federal and state regulatory agencies. The budget prepared by the City takes a conservative perspective with regard to both revenues and expenditures. Although historical comparison and trends are very useful, current data and trends will sometimes take precedence over prior year trends. This means budgeting from a “conservative” perspective in that revenues are often anticipated either at or slightly above prior levels, unless there are other known factors that will significantly affect anticipated revenues. In addition, expenditures are also estimated conservatively (i.e., allowances are projected regarding cost increases or anticipated expenditures, such as a major facility expansion or an annexation of ETJ into the City). As a result, this type of philosophy is estimated to result in substantial increases in actual reserves, i.e., fund balances, when compared to budgeted or projected fund reserves. The City will continue to use this method of budgeting rather than use unreasonable projections, which could have an adverse impact on the City’s reserves.

BASIS OF BUDGETING AND ACCOUNTING

The financial information presented in the FY 2021 budget is similar to information presented in previous budget documents. The accounting and financial treatment that applies to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus.

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BASIS OF BUDGETING GOVERNMENTAL FUNDS The governmental fund types use the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are budgeted when they are measurable and available and expenditures are budgeted in the period in which the liability is incurred, which is in accordance with Generally Accepted Accounting Principles. “Measurable” means the amount of the transaction can be determined and “available” means the collectible period. The City considers the majority of its major revenues as available when collected. Expenditures are recorded when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as liabilities when due. Those revenues susceptible to accrual under the modified accrual method are property taxes and other taxes, intergovernmental revenue, and interest revenue. Licenses and permits, including fines and forfeitures revenues, are not susceptible to accrual because generally they are not measurable until received in cash. The fund balance approach of governmental funds or working capital approach can be identified as current assets less current liabilities. Governmental funds budget capital outlays as expenditures, but do not budget for non-cash expenditures such as accruals for sick and vacation liabilities and depreciation. PROPRIETARY FUNDS The Sanitation Fund, Water Fund, and Wastewater Enterprise Funds are budgeted using a flow of economic resources, which is similar to the accrual basis of accounting, with exceptions listed below. Available balances are determined using the cash equivalent approach: cash + investments + accounts receivable + prepaid expenses – accounts payable = cash equivalent available.

• Revenues are budgeted in the period they are earned and measurable, • Expenses are budgeted in the period in which the liability was incurred, • Depreciation of assets is not budgeted, • Capital outlay is budgeted as an expense in the year purchased, • Principal payments are budgeted as an expense rather than a reduction to the liability, • Proceeds from bond sales are budgeted as revenue, and • Transfer of bond proceeds to the Capital Funds is budgeted as an expense.

BASIS OF ACCOUNTING The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental and fiduciary funds are accounted for using the modified accrual basis. Revenues are recognized in the accounting period when they are measurable and available. Revenues subject to accrual include interest income and charges for services. Expenditures are recognized in the accounting period in which the liability is incurred, if measurable. Capital outlays are recorded as additions to fixed assets at fiscal year-end and the cost of those assets are depreciated over their estimated useful lives for the government-wide financial statements. All proprietary funds are accounted for on an accrual basis. Revenues are recognized in the period in which they are earned and become measurable and expenses in the period in which they are incurred and measurable. Proprietary funds also record depreciation and amortization. Payment of principal is recorded as a reduction to the long-term liability.

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PROCEDURE TO AMENDING THE BUDGET

EMERGENCY APPROPRIATIONS To meet a public emergency affecting life, health, property or the public peace, the Council may make emergency appropriations. To the extent that there are no available unappropriated revenues to meet such appropriations, the Council may by such ordinance authorize the issuance of emergency notes, which may be renewed as necessary. TRANSFER OF APPROPRIATIONS At any time during the fiscal year the City Manager may transfer part or all of any unencumbered appropriation balance among programs within a fund department, office or agency and, upon written request by the City Manager, the City Council may transfer part or all of any unencumbered appropriation balance from one fund department, office or agency to another. SUPPLEMENTAL APPROPRIATIONS If, during the fiscal year, the City Manager certifies that there are available for appropriation revenues in excess of those estimated in the budget, the City Council may make supplemental appropriations for the year up to the amount of such excess. DRAFT

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General Fund

The General Fund accounts for all financial resources except those required to be accounted for in another fund. The General Fund of the City of Buda contains Administration, City Secretary, Human Resources, Non-Departmental, Finance, Economic Development Corporation (EDC), Library, Parks & Recreation, Planning, Engineering, Main Streets, Streets & Drainage, Fleet Maintenance, Facilities Maintenance, Municipal Court, Public Safety, Animal Control, and Information Technology.

Utility Funds

The Utility Funds accounts for the operations related to providing water, wastewater, and sanitation services to customers in the City of Buda service areas. Because some personnel expenses related to these funds are done by staff in the General Fund, transfers are made to cover those operational related expenses.

Hotel/Motel Tax Fund

This fund records the operations of sales tax related to tourism in the City of Buda. Local hotels are required to pay 7% of their sales tax for collections of hotel occupancy by the 20th of each month to the City of Buda. Expenditures from this fund must directly enhance and promote tourism and the convention of the hotel industry.

Capital Funds

The Capital Funds accounts for revenues from debt issuance, grants, fees collected, and expenditures related to major capital improvement projects.

Special Revenue Funds

These funds account for special revenues that must be expended for a specific purpose. The functions maintained in these funds are special revenues for Police Department, Library, Parks Capital Improvement, Municipal Court Technology, Municipal Court Security, Sidewalk, Tree Mitigation, Police LEOSE, and Coronavirus Relief.

Debt Service Funds

These two funds account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. These funds also record property tax revenue to support the governmental and enterprise debt portions.

The Governmental and Enterprise Debt Service Funds account for the accumulation of resources for the payment of general long-term debt principal and interest, as they come due. In the Governmental Debt Service Fund, an ad valorem (property) tax rate and tax levy is required to be computed and levied to produce sufficient revenue to satisfy annual governmental debt service requirements. The City has no general obligation legal debt limit other than a ceiling on the tax rate specified by the State of Texas. Under the rules of the Texas Attorney General, the City may issue general obligation debt in an amount

City Funds Descriptions

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no greater than that which can be serviced by a debt service tax rate of $1.50 per $100 assessed valuation.

Other Funds

Other Funds are comprised of the LGC Fund, which records income and payments made for the purpose of the Local Government Agreement (LGC) with Cabela’s.

Property Tax Rate and Revenue

Property Tax is assessed and collected by Hays County. The tax roll, as certified by the appraisal district, and the calculation of the tax rate levy is provided in the Property Tax section of the Budget Summary.

Under State Law there are five tax rates calculated by the tax assessor.

1. The No-New-Revenue Tax Rate. If adopted, this rate would provide the same amount of revenue collected last year from properties on the tax roll last year. This rate calculation requires the taxing entity to account for changes in the value of existing properties. This rate calculation, however, is not affected by new properties.

2. The No-New-Revenue Maintenance & Operations Tax Rate. This rate is the benchmark tax rate needed to raise the same amount of maintenance and operations property taxes on existing properties as in the previous year.

3. The Maintenance and Operations Tax Rate. This rate is one of two component rates that make up the total tax rate. Revenue generated by this rate is used to fund general operations of the City.

4. The Debt Service Tax Rate. This rate is the second of two component rates that make up the total tax rate. This rate is set by law in an amount sufficient to generate enough revenue with which to pay the City's maturing general obligation debt.

5. The Voter-Approval Tax Rate. Under the Voter-Approval Rate calculation, the Maintenance and Operations component should not exceed the No-New-Revenue Tax Rate by more than 3.5%. An adopted tax increase beyond 3.5% is subject to the City being required to hold an automatic election to approve any rate that exceeds the Voter-Approval Tax Rate.

6. Unused Increment Tax Rate. This rate is a 3-year rolling sum of the difference between the adopted tax rate and the voter-approval tax rate to use for up to three years. The unused increment rate can be used to increase the voter-approval rate, depending upon the tax rates adopted by the City in the previous three years.

7. De Minimis Tax Rate. This rate is designed to allow smaller cities, with a population of less than 30,000, some flexibility to adopt a tax rate that generates $500,000 more in property tax revenue than the previous year.

Revenue Descriptions

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Sales Tax Collections. A general sales tax is levied on all persons and businesses selling merchandise and/or services (defined by state law) in the City limits on a retail basis. This revenue is projected using a growth estimate plus an estimate of sales tax for any significant new retailers for the initial 12 months of operation. Franchise Fees. These fees are derived from major public utilities operating within the City and are intended to reimburse the City for the use of public streets and right-of-ways. The fee is generally computed as a percent of gross receipts and the percentages vary among the utility classes. Licenses, Permits and Fees. These revenues are collected for the applications of site development and subdivision construction as well as the permits for building the approved projects. Fines. Revenues from this category are intended to off-set some of the operating costs of services provided by the Library, Municipal Court, and Animal Control. Utilities. Revenues from this category are generated from the use of utility services and are billed on monthly utility statements.

Salaries & Benefits

Accounts for each department’s personnel related expenses such as salaries, employee health insurance, social security, retirement, merit/sick leave benefits, and longevity pay.

Supplies

Accounts for consumable expenditures utilized in the course of a department’s operations. This category includes operating supplies, computer supplies, postage, fuel expenses, small tools, and materials.

Repairs & Maintenance

Expenditures for the operations of the department and the maintenance of each department’s equipment and buildings.

Designated Services

Pays for services utilized by departments such as advertising, communication, dues & subscriptions, rental of equipment, travel & seminars, uniforms, and services from auditors, attorneys, and consultants.

Capital Outlay & Improvements

Capital outlays are expenditures that result in additional fixed assets or significant improvements to existing facilities.

Expenditure Descriptions

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Date Action/Event Note

March 17 Human Services Applications Available

March 15 - March 24Finance prepares salary and benefit projections for FY21 and FY22 personnel budget

March 22 Sumek Staff Retreat Team Building and Strategic Planning - Session 1

March 25 - March 26 Sumek City Council Strategic Planning Workshop

Leadership, Governance, and Strategic Planning

March 29 - April 9 Development of instructions and forms for budget preparation

April 5 Sumek Staff Retreat Team Building and Strategic Planning - Session 2

April 7 Sumek City Council Strategic Planning Workshop


April 13 Departments receive budget instructions document and forms

April 13 Sumek City Council Strategic Planning Workshop


April 14 Budget Kick-off Training (Virtual) Finance provides training on instructions, forms, supplemental requests

April 14 - April 28 Departments contact HR, Fleet, Facility Mntc. and internal IT Staff Committee

For new personnel requests, vehicle/fleet requests, facility requests, and IT requests

May 11 Budget Workshop Dry Run Staff review, provide feedback, & make changes.

May 12Finance provides revenue projections/estimates for current and next fiscal year

May 13 First Budget Workshop (Special Meeting; In-person)

City Council identify priorities and review Mission and Vision for upcoming budget year; Council provides direction to staff

May 17 Post-Budget Workshop Staff Meeting Follow Up/Staff Directives

May 18 Budget submissions due to Finance from Departments

Includes FY21 Projection; FY22 Base budget; and FY22 Supplemental requests

May 18 - May 25 Finance compiles and reviews budget requests from departments

Ensures requests are consistent with budget instructions

FY 2022 Budget Calendar NOTE: The calendar dates as presented are in accordance with the statutory deadlines.

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May 25 HR Meeting on Budget Review personnel requests with City Manager

May 25 I.T. Staff Committee prioritizes submitted I.T. requests from departments

May 26 IT/Council Committee meeting

June 2 Human Services Grant Applications Due

June 1 - June 8 Department meetings with City Manager to discuss budget requests

Includes department directors and other key staff

June 9 Public Works Meeting on Fleet Requests Review fleet requests with City Manager

June 10 Human Services Grant Committee Meeting 1st of 2 meetings to provide applications to Board

June 23BOND: Preliminary Official Statement (POS) is electronically distributed by FA for comments.

June 27 BOND: Second publication of notice of the City’s intention to issue COs. R.Donahue: Publish HFP

June 28 Individual Department meetings Director's Staff Meeting

Review & discuss items in the preliminary budget, based on City Manager's recommendation.

July 11 BOND: Rating agency call with City administration.

July 15 June 24 Human Services Grant Committee Meeting 2nd of 2 meetings to review applications and receive presentation from applicants

July 19 Budget Worshop Dry Run

Staff review, provide feedback, & make changes. 7/12 Agenda Pres/PPt due to City Clerk; 7/15 Deliver PPt to Finance for binders; 7/16 Deliver Binder to Council

August 2 Second Budget Workshop (Special Meeting) Council review budget draft

August 2 Recommendation of Human Services Grants to City Council At Second Budget Workshop

August 3 Post Budget Workshop Staff Meeting Follow Up/Staff Directives

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August 6 BOND: Ratings are received

August 9BOND: Preliminary Official Statement (POS) is electronically distributed by FA for comments.

August 12 BOND: Special Council Meeting Adopt Ordinance calling special Bond election

August 13 Proposed budget and Five-Year CIP filed with City Clerk

August 13 Proposed budget posted on city website

August 17 City Manager's presentation of budget to City Council

August 17Record vote on proposed tax rate; schedule public hearing on tax rate; schedule public hearing on budget

August 17 Third Budget Workshop (if needed)

August 17BOND: COs are priced by FA. AWARD: COs are awarded by Council to underwriters

August 18 Notice of Tax Rate published on website One public hearing required; if no tax increase, no public hearing is needed

August 18 Notice of Budget Public Hearing published in newspaper and website

August 20Department's goals, accomplishments, objectives, and performance measures due to Finance

August 25 Notice of Tax Rate Increase published in newspaper and website

Must show record vote of the Council, and must be filed no sooner than 30 days or no later than 10 days before adopting the tax rate

September 7 Courtesy Public Hearing on Tax Rate

September 7 Public Hearing on Budget

September 20* Public Hearing on Tax Rate

September 20* First and final reading of ordinance to adopt Budget (record vote)

Includes Budget, Pay Plan, Fee Schedule, and Five-Year CIP

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September 20* First and final reading of ordinance to adopt Tax Rate (record vote)

October 1 New fiscal year begins

October 2 - November 30Finance finalized budget document for printing, website, and GFOA award; Finalize Five-Year CIP document

Updated: 6/23/2021

*Regular City Council meeting moved from September 21st to September 20th to accommodate requirement in the City Charter for the adoption of the budget.

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Full-Time Employees Part-Time Employees FY 2022FY 2020 FY 2021 FY 2022 FY 2020 FY 2021 FY 2022 TOTAL

GENERAL FUND AMENDED* AMENDED* PROPOSED AMENDED* AMENDED* PROPOSED FTE

General Government 4111 City Manager 5.00 4.00 4.00 4.004112 Communications 0.00 2.00 2.00 2.004115 City Clerk 2.00 2.00 2.00 0.50 0.50 0.50 2.504117 Human Resources 3.00 3.00 3.00 3.004121 Finance 6.00 7.00 8.00 8.004123 Economic Development 4.00 4.00 4.00 4.004125 Information Technology 1.00 1.00 2.00 2.00

General Government Total 21.00 23.00 25.00 0.50 0.50 0.50 25.50

Community Services 4216 Library 9.00 10.00 10.00 1.50 0.00 0.00 10.004218 Municipal Court 1.00 1.00 1.00 1.00 1.00 1.00 2.00

Community Services Total 10.00 11.00 11.00 2.50 1.00 1.00 12.00

Building & Development 4314 Planning 7.00 7.00 9.00 9.004315 Engineering 1.00 1.34 4.34 4.344316 Main Street 1.50 1.50 1.50 1.50

Building & Development Total 9.50 9.84 14.84 0.00 0.00 0.00 14.84

Public Works4413 Streets & Drainage 12.32 12.32 13.32 12.324414 Facilities Maintenance 1.00 1.00 1.00 1.004415 Fleet Maintenance 0.68 0.68 0.68 0.68

Public Works Total 14.00 14.00 15.00 0.00 0.00 0.00 14.00

Public Safety4510 Police 26.00 27.00 27.00 27.004520 Animal Control 1.00 1.00 1.00 1.00

Public Safety Total 27.00 28.00 28.00 0.00 0.00 0.00 28.00

Parks & Recreation4611 Parks & Recreation 13.00 13.00 13.00 13.00

Parks & Recreation Total 13.00 13.00 13.00 0.00 0.00 0.00 13.00

GENERAL FUND TOTAL 94.50 98.84 106.84 3.00 1.50 1.50 107.34

Other Funds4710 Water 10.49 11.32 11.32 11.324720 Wastewater 11.51 12.34 12.34 12.344220 Hotel/Motel 2.50 3.50 3.50 3.504861 Proposition 14862 Proposition 24863 Proposition 3 0.64 0.64 0.64 0.644864 Proposition 4 0.36 0.36 0.36 0.36

Other Funds Total 25.50 28.16 28.16 0.00 0.00 0.00 28.16

GRAND TOTAL 120.00 127.00 135.00 3.00 1.50 1.50 135.50

*Amended is same as Adopted budget, unless Council-approved.Includes part-time Municipal Court Judge

CITY OF BUDA, TEXASFISCAL YEAR 2022 STAFFING

AUTHORIZED FULL-TIME EQUIVALENTS (FTE) BY DEPARTMENT

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Fund 100

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

TAXES 11,294,747 11,952,153 13,195,222 14,417,348

PERMITS & LICENSES 1,147,687 1,025,589 1,334,149 1,056,375

FEES 336,653 372,591 349,033 352,409

ADMIN REIMBURSEMENTS 961,314 928,109 1,002,553 1,130,163

MISCELLANEOUS REVENUE 1,357,838 1,054,149 2,079,105 812,454

TOTAL REVENUES AND RESOURCES 15,098,239 15,332,591 17,960,062 17,768,750

EXPENDITURES BY DEPARTMENT

GENERAL GOVERNMENT 8,140,490 8,000,112 8,662,695 9,110,750

COMMUNITY SERVICES 781,337 843,506 815,879 904,763

ENGINEERING & DEVELOPMENT 1,198,431 1,277,597 1,270,931 2,408,720

PUBLIC WORKS 1,543,905 2,387,398 2,015,568 2,241,340

PUBLIC SAFETY 2,550,236 2,971,084 2,940,620 3,209,895

PARKS & RECREATION 1,145,356 1,370,027 1,323,613 1,304,293

TOTAL EXPENDITURES BY DEPARTMENT 15,359,756 16,849,724 17,029,306 19,179,762

NET REVENUES OVER/(UNDER) EXPENDITURES (261,517) (1,517,134) 930,756 (1,411,012)

BEGINNING FUND BALANCE 7,053,712 6,792,195 6,792,195 7,722,951

ENDING FUND BALANCE 6,792,195 5,275,061 7,722,951 6,311,939

Calculation of Fund Balance Policy

Ending Funding Balance 6,792,195 5,275,061 7,722,951 6,311,939

Less Policy Requirement (3.5 months) 4,479,934 4,914,509 4,966,887 5,594,104

Excess Funds Available Over Policy 2,312,261 360,552 2,756,064 717,835

GENERAL FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES, AND CHANGE IN FUND BALANCE

DRAFT

29

Fund 100

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

PROPERTY TAXES & PENALTIES

31001 CURRENT TAX - REAL PROPERTY 2,001,687 2,243,464 2,262,437 2,246,102

31002 DELINQUENT TAX - REAL PROPERTY 5,096 7,000 9,500 9,500

31003 P & I PROPERTY TAX 7,747 5,750 6,709 7,000

31004 SALES TAX - CITY PORTION 5,520,307 5,326,000 6,443,911 7,062,526

31005 FRANCHISE TAX 840,274 1,624,298 1,153,193 1,459,323

31006 SANITATION FRANCHISE 17,971 27,800 21,675 22,000

31008 MIXED BEVERAGE TAXES 74,862 54,841 75,841 79,633

31010 SALES TAX - EDC PORTION 2,826,803 2,663,000 3,221,956 3,531,264

TOTAL TAXES 11,294,747 11,952,153 13,195,222 14,417,348

PERMITS & LICENSES

32000 ANIMAL CONTROL REVENUE 40 825 - -

32001 DEVELOPMENT AGREEMENT 2,350 2,000 6,670 2,000

32002 ANNEXATION PETITION 2,300 3,000 1,000 1,000

32003 ZONING CHANGE 46,476 9,000 3,065 8,000

32004 ZONING VERIFICATION LETTER 400 500 3,689 500

32006 INCOMPLETE APP ADMIN FEE 750 - - -

32007 ADMIN EXCEPTION OR ADJUSTMENT 2,750 - - -

32009 ROW OR EASEMENT ABANDONMENT - 3,000 600

32010 START WORK W/O PERMIT 500 1,500 500 1,000

32012 RESIDENTIAL PLATS 21,511 15,000 6,500 12,000

32013 NON-RESIDENTIAL PLATS 6,134 2,000 12,500 5,000

32014 AMENDING OF PLAT 1,173 1,000 - -

32016 VACATION OF PLAT - - 1,196 -

32017 RES-REVISED PRELIMINARY PLAN 62,380 15,000 43,489 30,000

32018 NON-RES REVISED PRELIMINARY PLAN 4,843 1,500 5,182 5,000

32019 VARIANCE TO SUBDIVISION REGS - 2,626 500 -

32020 VARIANCE TO SINGLE FAMILY REGS 600 500 500 1,000

32023 SITE PLAN REVIEW 203,498 170,000 389,111 170,000

32024 OFFSITE INFRASTRUCTURE (IN CITY) - - 31,139 10,000

32026 RESIDENTIAL SITE INSPECTION (IN CITY) 61,451 50,000 30,000 100,000

32027 RESIDENTIAL SITE INSPECTION (OUT CITY) 121,521 70,000 65,000 65,000

32028 COMMERCIAL SITE INSPECTION (IN CITY) 15,126 10,000 41,979 40,000

32029 COMMERCIAL SITE INSPECTION (OUT CITY) 10,228 10,000 27,061 10,000

32033 RESIDENTIAL PLAN REVIEW 21,300 36,000 28,000 30,000

32034 COMMERCIAL PLAN REVIEW 78,101 95,000 94,005 120,000

32035 RESIDENTIAL INSPECTION 300,270 365,000 376,000 300,000

32036 COMMERCIAL INSPECTION 76,580 65,000 51,160 50,000

32038 ALCOHOL PERMITS 7,584 5,500 12,070 5,000

32039 SIGN PERMITS 5,735 17,000 5,000 5,000

32041 SPRINKLER PERMITS 14,120 12,000 3,700 3,000

32042 ELECTRIC PERMITS 4,655 3,500 3,525 3,500

32043 PLUMBING PERMITS 5,965 6,500 4,275 5,000

32050 MISCELLANEOUS PERMITTING 1,500 100 - 100

32055 LG GREASE TRAPS INSPECTION FEE 130

32060 PERM CERT OF OCCUP - NEW STRUCTURE 40,200 25,000 32,000 32,000

32063 DEMOLITION PERMIT - - 200 200

32072 MECHANICAL PERMIT REVIEW 320 700 2,175 1,000

32073 TREE REMOVAL PERMIT-COMMERCIAL 150 - - -

32077 STREET CLOSURE PERMIT 200 - - -

32079 GENERAL CONTRACTOR REG-COMM 1,200 2,200 3,800 2,500

32080 GENERAL CONTRACTOR REG-RES 575 1,050 1,150 350

SCHEDULE OF REVENUES AND RESOURCES BY LINE ITEM

GENERAL FUND

DRAFT

30

Fund 100

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget


GENERAL FUND

32084 CONT REG-PLUMB/IRRIG INSTALLER 325 525 775 525

32085 CONTRACT REG-MECHANICAL (HVAC) 750 1,275 2,150 1,275

32086 CONTRACT REG-FIRE SPRINKLER 100 150 - 75

32087 CONTRACTOR REGISTRATION-POOL 275 450 600 300

32088 CSE&DESIST/STOP WORK - 100 -

32089 RE-INSPECTION 200 - 450 400

32090 TREE MITIGATION FEE 1,450 - - -

32100 SPECIAL USE PERMIT 1,481 1,500 4,381 2,600

32101 SOLICITOR'S PERMIT 2,000 3,000 8,500 3,000

32102 MYPERMITNOW FEES 7,680 6,000 6,000 6,000

32103 PERMIT PROCESSING FEE - $10 FEE 6,960 5,500 1,500 5,500

32105 MOBILE FOOD VENDOR - HOT FEE 1,100 700 2,425 3,000

32106 MOBILE FOOD VENDOR - COLD FEE 50 50 - -

32107 TRAFFIC IMPACT ANALYSIS FEE 2,400 1,500 6,177 3,000

32109 TECHNOLOGY/GIS FEE 300 5,788 11,800 11,800

32110 SHORT TERM RENTAL - 150 150 150

TOTAL PERMITS & LICENSES 1,147,687 1,025,589 1,334,149 1,056,375

FEES

33001 JSF 575 650 177 400

33002 FINES 138,561 158,700 105,774 125,967

33003 TEXAS SEATBELT MC 25 48 75 94

33004 TPF - CITY 2,057 2,600 3,381 4,226

33006 LAW ENFORCEMENT AGENCY 6,115 7,300 4,038 5,047

33007 TRAFFIC FINES 1,574 2,040 873 1,091

33008 ADMINISTRATIVE FEE 29,542 36,000 18,621 23,276

33009 OMNI - FEES 994 1,200 1,304 1,630

33010 TIME PAYMENT - COURT 3,922 420 955 1,194

33011 MUNICIPAL COURT REVENUE 7,129 - - -

33013 CIVIL JUSTICE FEE-CITY 4 0 1 1

33096 SHOP WITH A COP DONATIONS 3,960 4,225 4,315 4,000

33100 PARK DONATIONS & SPONSORSHIPS 8,875 10,000 3,000 6,383

33101 SPORTSPLEX - SOFTBALL 15,981 20,000 28,500 25,500

33102 SPORTSPLEX - REC FIELDS 41,270 40,000 53,602 40,000

33103 SPORTSPLEX - CONCESSIONS - 500 100 300

33104 PARKS PAVILLION RENTALS 2,950 12,000 11,000 11,000

33105 PARKS-COMMERCIAL USE FEE 287 2,400 4,500 6,500

33106 PARKS-COMMERCIAL PERMIT FEE 1,050 1,250 1,000 1,000

33109 TRAIL OF LIGHTS REVENUE 6,500 8,000 6,800 7,500

33110 SPORTSPLEX LIGHTS REVENUE 2,793 7,000 30,000 32,500

33116 POLICE REPORT/RECORDS REQUEST 986 850 730 800

33118 CREDIT CARD ADMIN FEE 3,250 4,125 2,477 3,000

33120 DRAINAGE-CABELA'S POND 15,985 18,283 32,810 16,000

33121 SUNFIELD HOUSE SALES 42,269 35,000 35,000 35,000

TOTAL FEES 336,653 372,591 349,033 352,409

ADMIN REIMBURSEMENTS

36001 TRANSFER IN FROM WATER 500 312,708 319,825 319,825 350,891

TRANFER FROM WATER -IT

36002 TRANSFER IN FROM WASTEWATER 600 408,281 402,202 402,202 460,010

TRANFER FROM WASTEWATER -IT

36004 TRANSFER IN FROM SANITATION 300 130,000 130,000 204,445 210,579

36006 TRANSFER IN FROM HOT 475 110,325 76,082 76,081 108,683

DRAFT

31

Fund 100

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget


GENERAL FUND

TOTAL ADMIN REIMBURSEMENTS 961,314 928,109 1,002,553 1,130,163

MISCELLANEOUS REVENUE

39001 MISCELLANEOUS REVENUE 91,565 15,000 138,280 85,000

39002 AUCTION ITEMS 13,690 5,500 28,120 2,000

39004 INTEREST INCOME 166,152 83,474 69,766 71,000

39006 TML INSURANCE LOSS REIMBURSEMENT 25,467 12,500 153,601 15,000

39007 P-CARD REBATE 6,988 7,300 3,627 6,200

39010 UTILITIES LATE FEE/PENALTY 43 - - -

39011 EDC REIMBURSEMENTS 354,710 395,532 530,950 553,354

39012 EDC REIMBURSEMENTS PARKS/REC 40,000 25,000 100,000 -

39015 SPONSORSHIPS-RED, WHITE & BUDA - 5,000 - 1,200

39080 LIBRARY MISC 189 10 10 10

39081 INTER-LIBRARY LOANS 191 450 351 400

39083 HAYS COUNTY LIBRARY GRANT 35,000 35,000 35,000 35,000

39084 RENT REVENUE 18,914 46,200 20,500 20,500

39085 LIBRARY FAXES 672 1,300 100 1,200

39086 LIBRARY FINES 5,285 7,500 5,000 6,000

39087 LIBRARY CARD REPLACEMENTS 126 120 60 90

39088 LIBRARY NON RESIDENT FEES 2,488 3,375 3,000 3,000

39089 LIBRARY COPIER REVENUE 3,291 6,500 4,000 6,500

39090 STILL BUDAFUL STIMULUS PROGRAM 292,000 168,000 173,000 -

39100 SIDEWALK FEE-IN-LIEU 11,100 - - -

39101 UNAPPLIED PERSONNEL COST - 61,500 - -

39200 POLICE GRANT REVENUE 58,413 1,249 1,249 1,000

39202 OTHER GRANT REVENUE 30,000 5,000 6,383 5,000

39210 CORONAVIRUS RELIEF FUND GRANT 201,553 168,639 806,108 -

TOTAL MISCELLANEOUS REVENUE 1,357,838 1,054,149 2,079,105 812,454

GRAND TOTAL 15,098,239 15,332,591 17,960,062 17,768,750

DRAFT

32

Fund 100

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

51000 SALARY - FULL-TIME 5,247,437 5,524,535 5,884,374 6,612,421

51001 SALARY - PART-TIME 61,741 85,493 41,807 45,524

51002 SALARY - TEMPORARY EMPLOYEE 2,875 - - -

51003 SICK LEAVE BENEFIT 3,420 - - -

51004 OVERTIME 29,884 47,599 94,236 71,900

51005 LONGEVITY PAY 36,608 44,284 42,108 51,764

51006 CAR ALLOWANCE 52,143 53,290 53,290 53,290

51007 CLOTHING ALLOWANCE 4,048 3,877 3,751 4,002

51008 CELL PHONE ALLOWANCE 30,879 24,673 19,888 20,454

51009 CELL PHONE EQUIP. ALLOWANCE 3,750 4,915 4,915 -

51012 TUITION REIMBURSEMENT - 800 2,600 2,600

51013 COMP TIME/VACATION PAY OFF 872 - - -

51014 HEALTH REIMBURSEMENT 35,819 41,571 35,000 31,181

51015 FICA TAX 407,251 449,185 455,795 484,196

51016 EMPLOYEE INSURANCE 672,333 779,385 820,710 874,677

51017 WORKER'S COMP 74,955 156,527 85,926 149,311

51018 RETIREMENT 766,241 802,778 861,008 902,049

51019 OTHER PERSONNEL EXPENSES 69,787 81,246 85,019 133,824

51020 EMPLOYEE MERITS - 402,122 - 250,554

TOTAL SALARIES & BENEFITS 7,500,045 8,508,611 8,495,287 9,692,947

52000 OFFICE SUPPLIES 28,286 35,138 34,183 42,083

52001 SMALL TOOLS/EQUIP/FURNITURE UNDER $1,000 7,761 7,559 9,172 17,523

52002 JANITORIAL SUPPLIES 14,727 15,125 16,145 16,848

52003 COMPUTER SUPPLIES 1,914 3,409 2,778 3,587

52004 POSTAGE 4,060 5,922 5,124 7,800

52005 FUEL & OIL 67,060 89,869 69,519 82,855

52006 PIPE & WATER METER SUPPLIES - - - -

52007 CHEMICALS 7,081 8,700 9,157 11,200

52008 MEALS & DRINKS 1,600 3,765 3,817 4,485

52009 LAW ENFORCE. EQUIP 15,948 10,435 7,720 15,694

52010 LAW ENFORCE. SUPPLIES 9,625 8,951 8,255 7,786

52011 EDUCATION, TRAINING, & SUPPLIES 3,511 14,035 20,093 16,235

52014 ADULT & YOUNG ADULT BOOKS 20,674 21,708 21,708 21,858

52015 AUDIOVISUAL ITEMS 4,652 7,534 6,437 6,000

52016 CHILDREN'S BOOKS 12,483 13,334 13,331 15,067

52017 ELECTRONIC MATERIALS & SUPPLIES 15,884 17,989 18,967 18,031

52018 WEARING APPAREL 12,495 19,227 19,682 21,656

52019 MEETING EXPENSES 1,945 18,617 41,704 34,530

52022 SIGN, MARKERS, BARRICADES - 28,000 13,000 8,000

52036 EOC SUPPLIES - 750 193 750

52038 OTHER MISC SUPPLIES & MATERIALS 37 - - 150

TOTAL SUPPLIES & MATERIALS 229,743 330,066 320,985 352,471

53000 REPAIRS & MAINT. BUILDING 4,363 4,550 30,139 9,100

53001 REPAIRS & MAINT. EQUIPMENT 30,599 20,400 22,084 24,200

53002 REPAIRS & MAINT. FACILITY 19,110 45,570 45,570 45,570

53003 REPAIRS & MAINT. INFRASTRUCTURE - - - -

53004 REPAIRS & MAINT. MOTOR VEHICLE 64,970 70,000 90,261 91,250

53005 REPAIRS & MAINT. MOTOR EQUIPMENT - - - -

53006 REPAIRS & MAINT. TRAFFIC 8,275 10,000 10,000 9,000

53008 REPAIRS & MAINT. STREETS - - - 257,800

GENERAL FUND

CONSOLIDATED EXPENDITURES BY LINE ITEM

DRAFT

33

Fund 100

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

GENERAL FUND


53010 REPAIRS & MAINT. SIDEWALKS - - - 29,000

53012 REPAIRS & MAINT. WATER METERS - - - -

53014 REPAIRS & MAINT. WATER & WW LINES - - - -

53016 REPAIRS & MAINT. WWTP / LIFT STATIONS - - - -

53018 REPAIRS & MAINT. DRAINAGE 8,886 215,000 38,820 122,600

53020 REPAIRS & MAINT. RADIO & RADAR - - - -

53022 REPAIRS & MAINT. SECURITY SYSTEMS - - - -

53024 REPAIRS & MAINT. HEAVY EQUIPMENT - 24,440 20,696 23,400

53026 REPAIRS & MAINT. OTHER INFRASTRU. 101,551 123,300 - -

53028 REPAIRS & MAINT. MISCELLANEOUS - - - -

53030 CLEANOUTS & MANHOLES - - 124,500 18,000

53034 EMERGENCY REPAIRS - - - -

53032 FEMA FLOOD REPAIRS - - - -

A - - - -

B - - - -

TOTAL REPAIRS & MAINT. 237,755 513,260 382,070 629,920

54000 ADVERTISING 31,937 46,689 47,182 94,759

54001 COMMUNICATION 60,554 113,764 114,453 129,609

54002 BILLBOARDS 26,725 - - -

54003 DUES & SUBSCRIPTIONS 38,257 54,290 54,679 53,490

54004 PROFESSIONAL SERVICES 1,427,889 1,376,200 1,357,211 2,118,349

54006 RENTAL OF EQUIPMENT 21,441 30,208 25,720 27,558

54007 TRAVEL / SEMINARS 42,695 112,360 65,141 104,755

54008 UNIFORMS RENTAL 12,829 11,433 14,397 13,800

54010 SALES TAX PAID TO EDC 2,826,803 2,663,000 3,221,956 3,531,264

54011 BANK FEES 11,190 16,500 10,000 12,000

54012 BENEFITS/REWARDS/EVENTS 12,186 13,495 13,498 14,125

54013 WELLNESS PROGRAM 4,184 7,100 7,100 7,100

54015 SPECIAL EVENTS & PROGRAMS 39,184 31,032 28,568 29,060

54016 RECREATION EVENTS 2,661 13,000 13,000 38,000

54017 CAPMETRO TRANSIT FEE - - - -

54019 ELECTION EXPENSE 2,685 10,000 10,000 12,500

54020 LIABILITY INSURANCE 190,154 208,069 202,382 220,000

54021 MAYOR & COUNCIL EXPENSE 33,428 42,062 28,387 28,862

54023 TESTING & ANALYSIS - 9,400 9,400 9,400

54031 UTILITIES - GENERAL 225,538 271,644 257,246 151,984

54035 TRAIL OF LIGHTS 29,014 35,000 35,356 35,000

54040 RED, WHITE, N BUDA 44,848 45,000 45,000 55,000

54045 PROMOTIONAL PRODUCTS 1,645 3,000 4,416 5,450

54047 EQUIPMENT LEASE 30,530 51,699 50,336 62,702

54048 RECORDING FEES 131 1,230 1,230 1,026

54053 SHOP WITH A COP 1,937 3,000 2,921 3,000

54056 CONTINGENCIES - 30,000 30,000 -

54057 SOFTWARE/MAINTENANCE 273,251 247,360 254,216 289,977

54058 COMPUTER HARDWARE 52,825 37,296 25,428 9,250

54059 INTERNET 43,429 46,309 45,165 57,984

54060 WEBSITE 13,209 13,870 13,870 12,173

54061 IT MANAGES SERVICES 42,990 42,000 37,894 27,896

54062 LIVE STREAMING 10,578 28,193 28,193 24,611

54063 PHONE SYSTEMS - 36,801 8,404 20,712

54064 CABLE SERVICES - - - -

DRAFT

34

Fund 100

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

GENERAL FUND


54065 CITIZENS ACADEMY 373 500 500 500

54066 OTHER MISC DESIGNATED EXPENSE - 10,800 - -

54300 HUMAN SERVICE GRANTS 29,975 30,000 30,000 30,000

54301 2018 - RIFLE RESISTANT GRANT - - - -

54302 TWDB FLOOD EARLY WARNING GRANT - - - -

54303 FTA SENIORS VAN GRANT - - - -

54996 STILLBUDAFUL STIMULUS PROGRAM 462,000 168,000 173,000 -

54997 COVID-19 431,799 168,639 310,100 -

TOTAL DESIGNATED SERVICES 6,480,581 6,046,443 6,597,349 7,351,896

55000 CAPITAL LEASE INTEREST 7,310 5,205 5,205 5,599

55001 CAPITAL LEASE PRINCIPAL 66,098 52,565 52,565 53,844

55002 TIF PAYMENT TO LGC 298,668 260,000 311,540 320,000

55003 TIRZ PROP TAX PAID TO LGC 129,196 151,648 151,648 175,000

TOTAL FINANCING 501,273 469,418 520,958 554,443

56001 CAPITAL OUTLAY - CONSTRUCTION 53,590 677,000 327,150 298,000

56002 CAPITAL OUTLAY - CONSTRUCTION MANAGEMENT- - - -

56040 CAPITAL OUTLAY - EQUIPMENT - 26,000 26,000 -

56008 CAPITAL OUTLAY - BUILDINGS & GROUNDS 21,025 62,476 81,524 -

56009 CAPITAL OUTLAY - VEHICLES 49,999 42,260 40,734 194,000

56014 CAPITAL OUTLAY - GENERAL EQUIPMENT OVER $5,000- 75,000 75,000 -

56015 CAPITAL OUTLAY - ELECTRONIC EQUIPMENT - - 54,868 -

56016 CAPITAL OUTLAY - LAW ENFORCEMENT - - - -

56017 CAPITAL OUTLAY - RADIO & RADAR EQUIPMENT - 30,159 35,535 -

56018 CAPITAL OUTLAY - WATER METERS OVER $5,000 - - - -

56019 CAPITAL OUTLAY - SPECIAL EQUIPMENT 90,000 - - -

TOTAL CAPITAL OUTLAY & IMP. 214,614 912,895 640,811 588,665

57020 TOOLS / EQUIPMENT / FURNITURE $1,000 - $4,999 - 46,498 48,895 8,300

57030 OTHER MISC INVENTORY $1,000 - $4,999 5,880 17,250 17,200 1,119

TOTAL INVENTORY $1,000 - $4,999 5,880 69,031 71,846 9,419

58010 TRANSFER TO FUND 496 189,866 - - -

58011 TRANSFER TO FUND 497 - - - -

58012 TRANSFER TO FUND 498 - - - -

58999 TRANSFERS OUT - - - -

TOTAL TRANSFERS OUT 189,866 - - -

TOTAL EXPENDITURES 15,359,756 16,849,724 17,029,306 19,179,762

DRAFT

35

GENERAL FUND-SUMMARY

EXPENDITURES BY DEPARTMENT

Fund 100

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

SALARIES & BENEFITS 7,500,045 8,508,611 8,495,287 9,692,947

SUPPLIES & MATERIALS 229,743 330,066 320,985 352,471

REPAIRS & MAINTENANCE 237,755 513,260 382,070 629,920

DESIGNATED SERVICES 6,480,582 6,046,443 6,597,349 7,351,896

FINANCING 501,273 469,418 520,958 554,443

CAPITAL OUTLAY & IMPROVEMENTS 214,614 912,895 640,811 588,665

INVENTORY $1,000-$4,999 5,880 69,031 71,846 9,419

TRANSFERS OUT 379,732 - - -

TOTAL 15,549,623 16,849,724 17,029,306 19,179,762

CITY MANAGER 992,525 1,054,658 1,061,374 958,317

COMMUNICATIONS - 190,467 147,381 208,392

CITY CLERK 252,119 293,660 309,417 321,882

HUMAN RESOURCES 318,814 320,425 345,589 341,683

NON-DEPARTMENTAL 2,222,663 1,768,373 1,744,673 1,625,454

FINANCE 695,082 807,013 822,897 917,744

ECONOMIC DEVELOPMENT CORPORATION 3,105,579 2,983,385 3,677,006 4,007,618

INFORMATION TECHNOLOGY 553,708 582,131 554,358 729,660

TOTAL GENERAL GOVERNMENT 8,140,490 8,000,112 8,662,695 9,110,750

LIBRARY 631,136 695,078 681,975 752,641

MUNICIPAL COURT 150,201 148,428 133,904 152,122

TOTAL COMMUNITY SERVICES 781,337 843,506 815,879 904,763

PLANNING 734,245 678,539 696,011 1,233,113

ENGINEERING 212,545 311,723 296,614 735,126

MAIN STREET 251,642 287,335 278,306 440,481

TOTAL ENGINEERING & DEVELOPMENT 1,198,431 1,277,597 1,270,931 2,408,720

STREETS & DRAINAGE 1,165,678 1,945,828 1,541,896 1,779,441

FACILITIES MAINTENANCE 244,420 292,234 301,006 280,228

FLEET MAINTENANCE 133,808 149,336 172,666 181,671

TOTAL PUBLIC WORKS 1,543,905 2,387,398 2,015,568 2,241,340

POLICE 2,439,846 2,854,899 2,834,151 3,093,371

ANIMAL CONTROL 110,390 116,185 106,469 116,524

TOTAL PUBLIC SAFETY 2,550,236 2,971,084 2,940,620 3,209,895

PARKS & RECREATION 955,491 1,370,027 1,323,613 1,304,293

SPORTSPLEX PARK - - - -

TREE MITIGATION 189,866 - - -

TOTAL PARKS & RECREATON 1,145,357 1,370,027 1,323,613 1,304,293

TOTAL GENERAL FUND 15,359,757 16,849,724 17,029,306 19,179,762

DRAFT

36

GENERAL GOVERNMENT SUMMARY

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget



REPAIRS & MAINTENANCE - - - -


FINANCING 427,865 411,648 463,188 495,000

INVENTORY $1,000-$4,999 - 4,812 4,911 3,000

TRANSFERS OUT - - - -

TOTAL 8,140,490 8,000,112 8,662,695 9,110,750

100.4111 CITY MANAGER 992,525 1,054,658 1,061,374 958,317

100.4112 COMMUNICATIONS - 190,467 147,381 208,392

100.4115 CITY CLERK 252,119 293,660 309,417 321,882

100.4117 HUMAN RESOURCES 318,814 320,425 345,589 341,683

100.4119 NON-DEPARTMENTAL 2,222,663 1,768,373 1,744,673 1,625,454

100.4121 FINANCE 695,082 807,013 822,897 917,744

100.4123 ECONOMIC DEVELOPMENT CORPORATION 3,105,579 2,983,385 3,677,006 4,007,618

100 4125 INFORMATION TECHNOLOGY 553,708 582,131 554,358 729,660

TOTAL 8,140,490 8,000,112 8,662,695 9,110,750 DRAFT

37

CITY MANAGER - 4111

The City Manager Department is responsible for the administration of all City affairs. The City Manager Office serves as the liaison between the policy making and administrative branches of City Government. The City Manager is appointed by the City Council and is the chief administrative and executive officer of the City. Responsibilities of the City Manager include coordinating activities to effectively accomplish the goals and objective of the City Council and the appointment of directors of city departments. This department also manages the communications and media relations of the City. Included in the department are the City Manager, Executive Assistant, Deputy City Manager, Assistant City Manager, and Director of Communications. The mission of the City Manager Department is to effectively execute the policy goals and strategic direction of the City Council; provide direction to staff based upon City Council’s policy goals and strategic direction; administer and manage City Operations in an organized, efficient and effective manner; and respond promptly to citizen inquiries and requests with a high level of professionalism.

City Manager

Executive AssistantDeputy City Manager Assistant City Manager

Department Mission

Department Description

DRAFT

38

CITY MANAGER - 4111

*Communications Director is moved to the new Communications Department beginning in FY 2021.

Category FY 2020 Actual

FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

SALARIES & BENEFITS $ 930,721 $829,875 $846,852 $860,204

SUPPLIES & MATERIALS $ 5,611 $11,992 $11,201 $16,529


DESIGNATED SERVICES $ 56,193 $212,791 $203,321 $81,584

TOTAL $ 992,525 $1,054,658 $1,061,374 $958,317

Staffing (FTE) FY 2020 Actual

FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

City Manager 1 1 1 1

Deputy City Manager 1 1 1 1

Assistant City Manager 1 1 1 1

Communications Director* 1 0 0 0

Executive Assistant 1 1 1 1

TOTAL 5 4 4 4

Expenditure Summary DRAFT

39

COMMUNICATIONS- 4112

The Communications Department provides information to the public and the media in a timely and efficient manner. The department is responsible for issuing press releases, answering queries from the media, arranging interviews with City staff, covering events, shooting video/ taking photos, crisis communications, and disseminating information across the City’s various platforms, including social media and the website. The mission of the Communications Department is to inform and engage citizens by disseminating pertinent information in an accurate, creative, and memorable manner across multiple communication platforms. The Communications Department strives to be proactive in providing life-saving information to the community. We are here to meet the needs of the citizens and help educate the public about City Council actions, City services, programs, events, and other pertinent information.

Assistant City Manager

Community Development

Communications Director

Communications Specialist

Department Mission


DRAFT

40

COMMUNICATIONS- 4112


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Communications Director 0 1 1 1

Communications Specialist 0 1 1 1

TOTAL 0 2 2 2


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

SALARIES & BENEFITS - 172,122 133,809 190,606

SUPPLIES & MATERIALS - 1,220 1,815 2,110

DESIGNATED SERVICES - 13,625 8,626 12,676

INVENTORY $1,000 - $4,999 - 3,500 3,131 3,000

TOTALS - 190,467 147,381 208,392

Expenditure Summary

DRAFT

41

CITY CLERK - 4115

The City Clerk is an officer of the City, appointed by the City Manager. The position of City Clerk is a statutory position required by State Law and the City Charter. In addition to the statutory duties of the position, the City Clerk oversees the functions of the City Clerk’s Office, records management program, and permits for alcohol beverage and solicitor. The City Clerk accurately compiles and maintains the legal record of the actions of the City Council to ensure the continuity of government; effectively directs the management and maintenance of all City records, from creation to disposition; ensures the preservation and accessibility of essential information; and equitably manages and conducts City elections to ensure the integrity of the voting process. City Clerk works closely with various departments in providing support services, specifically personnel policies, procedures, and budget administration and coordination. The mission of the City Clerk’s Office is to provide accessibility to information for all persons, create and protect the transparency of government, and provide an impartial, independent and accurate voice regarding the business of government. The City Clerk is a Charter Officer accountable to the City Council under the direction of the City Manager and serves as a representative of the legislative branch of government. The City Clerk’s Office serves as a liaison, and bridges the gap, between the City Council, City staff, and the public. It is the mission of the City Clerk’s Office to establish trust and confidence in City government, and to provide effective and efficient public service to all citizens.

*The City Manager is reported in the City Manager Department.

City Manager*

City Clerk

Transportation Driver

(Part-time)

Administrative Assistant

Department Mission


DRAFT

42

CITY CLERK - 4115


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

SALARIES & BENEFITS 163,996 170,059 179,152 180,503


DESIGNATED SERVICES 84,947 107,171 91,174 110,299

TOTALS 252,119 293,660 309,417 321,882


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

City Clerk 1 1 1 1

Receptionist / Community Liaison 0 0 0 0

Administrative Assistant 1 1 1 1

Senior Transportation Driver .5 .5 .5 .5

TOTAL 2.5 2.5 2.5 2.5

Expenditure Summary

DRAFT

43

HUMAN RESOURCES - 4117

The Human Resources Department balances service and regulatory requirements with responsibilities in critical areas including benefits, classification, compensation, employee/employer relations, records management, recruitment, volunteers/internships, training and staff development. To provide a positive human resources service experience for applicants, employees, and retirees and collaborate with departments to recruit, develop, support, and retain diverse and talented employees who are key to the City of Buda’s reputation and success.

1The City Manager is reported in the City Manager Department.

City Manager1

Human Resources Director

Human Resources Coordinator

Receptionist/

Community Liaison

Department Mission


DRAFT

44

HUMAN RESOURCES - 4117


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Human Resources Director 1 1 1 1

Human Resources Coordinator 1 1 1 1

Receptionist/Community Liaison 1 1 1 1

TOTAL 3 3 3 3


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget




TOTALS 318,814 320,425 345,589 341,683

Expenditure Summary

DRAFT

45

NON-DEPARTMENTAL – 4119


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

SALARIES & BENEFITS (10,281) 238,717 - 297,414

DESIGNATED SERVICES 1,805,079 1,118,008 1,281,485 833,040

FINANCING 427,865 411,648 463,188 495,000

TRANSFERS OUT - - - -

TOTALS 2,222,663 1,768,373 1,744,673 1,625,454

Expenditure Summary

DRAFT

46

FINANCE - 4121

The Finance Department is responsible for collection, disbursement, and investment of all City funds. It prepares the City’s annual budget document and annual financial report, monitors the budget, procures goods and services for the City, and prepares and submits payments for all City purchases. The department participates in the preparation of the City’s annual audit as well as prepares and processes the City’s payroll. Billing, collection, accounting, and customer service for all water, wastewater, and sanitation utility accounts is also a responsibility of the department. The department maintains fixed asset records for the City, manages property insurance and claims, supports all departments regarding budget spending, and prepares reports, analyses, and information as needed for Department Directors, the City Manager, and City Council. The Mission of the Finance Department is to deliver the department’s values through “SPIRIT” – Service, Professionalism, Integrity, Responsibility, Innovation, and Transparency. We strive to provide caring and friendly customer service both internally and externally. We want to create an environment of professionalism through respect for each other and holding each other responsible for operating under the highest level of integrity. We strive to make continued improvements through innovation and provide transparency throughout all functions of the department and City.

1Deputy City Manager – Admin is reported in the City Manager Department. 2Municipal Court Administrator and Part-Time Court Clerk are reported in the in the Municipal Court Department. 3Utility Billing Supervisor funding is split between the Water Fund and Wastewater Fund. 4Utility Clerk funding is split between the Water Fund and Wastewater Fund.

Deputy City

Manager - Admin1

Finance Director

Assistant Finance Director

Senior Accountant

Accounting / Payroll Specialist

Accounts Payable

Specialist

Municipal Court Administrator2

Utility Billing

Supervisor3

Utility Clerk (2)4

Purchasing Manager

Financial Analyst

Part-Time Court Clerk2

Department Mission


DRAFT

47

FINANCE - 4121


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget




TOTALS 695,082 807,013 822,897 917,744


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Finance Director 1 1 1 1

Assistant Finance Director 1 1 1 1

Senior Accountant 0 1 1 1

Financial Analyst 1 1 1 1

Accounting / Payroll Specialist 1 1 1 1

Accounts Payable Specialist 1 1 1 1

Purchasing Manager 1 1 1 2

TOTAL 6 7 7 8

Expenditure Summary

DRAFT

48

ECONOMIC DEVELOPMENT CORPORATION - 4123

The Economic Development Corporation (EDC) is a component unit of the City. It was established in 2001 as a Type B Economic Development Corporation funded through a half cent sales tax. It is governed by a seven-member Board of Directors, who are appointed to two-year terms by the City Council of the City of Buda. Salaries and benefits paid to the staff of the EDC are paid by the City of Buda and are reimbursed back to the City, in total, from proceeds of the EDC. The City also budgets for sales tax to be paid to the EDC, and monthly transfers the EDC portion of sales tax received to the Corporation. To provide leadership in creating and pursuing balanced economic growth, by recruiting and retaining desirable, diverse businesses and developing infrastructure, while protecting the quality of life and natural resources in the region.

Executive Director of EDC

Operations & Finance Administrator

Retail & Marketing Specialist

Administrative Assistant

Department Mission


DRAFT

49

ECONOMIC DEVELOPMENT CORPORATION - 4123


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget



TOTALS 3,105,579 2,983,385 3,677,006 4,007,618


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Executive Director of EDC 1 1 1 1

Operations & Finance Administrator

1 1 1 1

Retail & Marketing Specialist 1 1 1 1

Planner II 0 0 0 0


TOTAL 4 4 4 4


50

INFORMATION TECHNOLOGY - 4125

The Information Technology Department provides the technology tools and support that enables the overall organization to provide quality services to the community. The Department nimbly manages and deploys the City’s technology infrastructure with the goal of providing a secure, reliable, and advanced technology environment. This is accomplished by providing excellent customer service, listening to the needs of each department, and through facilitation of discussions with stakeholders. The Department explores opportunities to advance and improve the services offered through the City of Buda through the use of technology. The IT Department manages the City’s network infrastructure, servers, desktops, phone systems, and software. The mission of the Information Technology Department is to provide a secure, reliable, and advanced technology environment for the City of Buda and its residents through city services.

1The City Manager and Deputy City Manager-Admin are reported in the City Manager Department.

City Manager1

Deputy City Manager -Admin1

IT Administrator

Department Mission


DRAFT

51

INFORMATION TECHNOLOGY - 4125


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget




INVENTORY $1,000 - $4,999 - 1,312 1,780 -

TOTALS 553,708 582,131 554,358 729,660


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

IT Administrator 1 1 1 1

IT Specialist 0 0 0 1

TOTAL 1 1 1 2

Expenditure Summary

DRAFT

52

COMMUNITY SERVICES SUMMARY

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget





INVENTORY $1,000-$4,999 - - - -

TOTAL 781,337 843,506 815,879 904,763

100.4216 LIBRARY 631,136 695,078 681,975 752,641

100.4218 MUNICIPAL COURT 150,201 148,428 133,904 152,122

TOTAL 781,337 843,506 815,879 904,763

DRAFT

53

LIBRARY - 4216

The Buda Public Library provides library and information services to the citizens of the City of Buda and the surrounding areas. The mission of the Buda Public Library is to improve the quality of life for all residents of the community by providing resources and services that enhance their access to education, enjoyment, and lifelong learning through library materials, services, programs and online access.

1The Deputy City Manager - Admin is reported in the City Manager Department.

Deputy City Manager -

Admin1

Library Director

Circulation Clerk/Admin.

Assistant

Assistant Director/Children's Librarian

Youth LibrarianProgram Assistant

Makerspace Clerk (1 Part-

time)

Circulation Manager

Lead Circulation Clerk

Circulation Clerks (2 Full-

time and 2 Part-time)

Department Mission


DRAFT

54

LIBRARY - 4216

*Grant-funded position


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget




TOTALS 631,136 695,078 681,975 752,641


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Library Director 1 1 1 1

Assistant Director/ Children’s Library

1 1 1 1

Circulation Manager 1 1 1 1

Youth Librarian 1 1 1 1

Administrative Assistant / Circulation Clerk

1 1 1 1

Lead Circulation Clerk 1 1 1 1

Circulation Clerk 2 2 2 2

Program Assistant 1 1 1 1

Circulation Clerk (Part-time) 1 1 1 1

Makerspace Clerk (Part-time) .5 .5 0 0

TOTAL 10.5 10.5 10 10

Expenditure Summary

2020-2021 Accomplishments

DRAFT

55

MUNICIPAL COURT - 4218

The Buda Municipal Court is the first level of the judicial branch of government. The jurisdiction of the Municipal Court includes Class C misdemeanors occurring within the territorial limits of the City of Buda. The department collects fines from citations issued within the City by the Police Department, Animal Control Division, or the Code Enforcement Officer. Trial and pre-trial hearings and initial appearances are scheduled by the Municipal Court. The Municipal Court manages administrative work such as deferrals, driver’s safety programs, payment plans, extensions, warrants, and State reporting. The mission of the Municipal Court is pre-determined by the Texas Code of Criminal Procedure and the Code of Judicial Conduct. The court and all support personnel shall provide equal and impartial justice under the law and process each case efficiently without delay or unnecessary expense. In addition, it is the mission of this division to provide an impartial and friendly environment responding to the needs of all persons who come in contact with Buda Municipal Court.

1The City Manager and Deputy City Manager – Admin are reported in the City Manager Department. 2The Finance Director is reported in the Finance Department.

Mayor / Council

City Manager1

Deputy City Manager -

Admin1

Finance Director2

Municipal Court Clerk

Part-Time Court Clerk

Municipal Court Judge

Department Mission


DRAFT

56

MUNICIPAL COURT - 4218


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget




TOTALS 150,201 148,428 133,904 152,122


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Municipal Court Clerk 1 1 1 1

Part-Time Court Clerk .5 .5 .5 .5

Judge (Part-time) .5 .5 .5 .5

TOTAL 2 2 2 2

Expenditure Summary

DRAFT

57

ENGINEERING & DEVELOPMENT SUMMARY

FY 2020 Actual

FY 2021 Amended Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

SALARIES & BENEFITS 761,791 808,252 826,222 1,241,570 SUPPLIES & MATERIALS 8,057 32,516 18,121 13,948 REPAIRS & MAINTENANCE - 1,000 500 1,000 DESIGNATED SERVICES 415,467 384,711 374,970 1,141,084 FINANCING 11,117 11,118 11,118 11,118 CAPITAL OUTLAY & IMPR. - - - - INVENTORY $1,000-$4,999 1,999 40,000 40,000 - TOTAL 1,198,431 1,277,597 1,270,931 2,408,720

100.4314 PLANNING 734,245 678,539 696,011 1,233,113 100.4315 ENGINEERING 212,545 311,723 296,614 735,126 100.4316 MAIN STREET 251,642 287,335 278,306 440,481

TOTAL 1,198,431 1,277,597 1,270,931 2,408,720 DRAFT

58

PLANNING - 4314

The Planning Department develops, manages and monitors the implementation of the Comprehensive Plan and other topical long-range plans. The department also maintains statistics related to growth and development; assists in compiling project recommendations into the Capital Improvement Program for review and approval by City Council; performs planning and coordinates engineering review of land development applications and construction inspections of the infrastructure associated with land development projects; coordinates the requirements of infrastructure, utility service, and drainage with developers. In addition to the above, the department develops and updates the City's Unified Development Code and building codes; reviews and issues permits related to residential and commercial properties, infrastructure, right-of-ways, and construction; manages all City annexation, zoning, land usage, and subdivision processes; reviews site development plans for compliance with zoning and site development requirements; supports the Planning and Zoning Commission, Zoning Board of Adjustment, Construction Board of Appeals and Historic Preservation Commission; manages the implementation of development agreements; processes and issues building, plumbing, mechanical & electrical permits; reviews building and site development plans for compliance with building, plumbing, mechanical and electrical codes; inspects work in progress for compliance with site development, building, plumbing, mechanical, and electrical code requirements through in-house staff and contracted personnel as necessary; and enforces codes related to health, life, safety, environment, zoning nuisances, and other related codes. To provide excellent customer service utilizing a respectful, responsive, and predictable decision-making process through the efficient use of resources; to ensure a well-planned City that is safe, beautiful, and livable. We do this by facilitating the development and implementation of long-range plans and policies such as the City's Comprehensive Plan and other long-range plans, shaping the City's physical environment through reasonable enforcement of codes and standards and ensuring development quality for the City. In particular:

• Planning is committed to providing professional guidance and expertise to promote a healthy and vibrant quality of life through the responsible application of land use and development regulations. By focusing on economic vitality, environmental integrity, and quality development standards, Buda ensures the community's identity and values' long-term sustainability.

• Development Review is dedicated to providing Buda citizens and the business community with quality, safe and efficient public infrastructure for water, wastewater, transportation, and drainage facilities, through the management of subdivision and site development projects, to ensure construction complies with the City's adopted regulations and guidelines including stormwater pollution prevention practices in accordance with the Stormwater Management Program.

Department Mission


DRAFT

59

PLANNING - 4314

• Building services and Code Enforcement ensure that Buda's residences and places of business are designed and constructed to the standards for quality, safety, and efficiency in accordance with the adopted building, site development, and zoning regulations.

City Manager

Assistant City Manager -


Planning Director

Senior PlannerCode Enforcement

OfficerBuilding Official

Permit

TechnicianBuilding Inspector

Development Coordinator

DRAFT

60

PLANNING - 4314


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget




FINANCING 11,117 11,118 11,118 11,118

TOTALS 734,245 678,539 696,011 1,233,113


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Planning Director 1 1 1 1

Senior Planner 1 1 1 1

Planner II 0 0 0 2

Permit Technician 1 1 1 1

Development Coordinator 1 1 1 1


Code Enforcement Officer 1 1 1 1

Building Official 1 1 1 1

Building Inspector 1 1 1 1

TOTAL 7 7 7 9

Expenditure Summary

DRAFT

61

ENGINEERING - 4315

The Engineering Department develops the City’s overall Capital Improvement Program (CIP) for ultimate review and approval by City Council; oversees the design, bidding, and construction of various CIP projects; performs a wide variety of planning and engineering tasks related to land development; and ensures newly constructed public infrastructure and utility systems conform with applicable local, state, and federal regulations. In addition to these key activities, the Engineering Department also manages the City’s water resources, anayzes water-centric data for strategic planning purposes, and promotes sound water use and conservation strategies, including oversight of the City’s Water Conservation Program; studies and develops solutions for traffic safety enhancement and multimodal mobility improvement; reviews and issues development permits for subdivision, site, off-site public infrastructure, public right-of-way, and general civil construction projects; reviews construction plans for compliance with applicable design criteria; supports negotiation of a variety of development agreements; maintains the city-wide Geographic Information System; evaluates work for compliance with applicable engineering standards through in-house staff and contracted personnel; enforces codes related to protection of life, health, safety, environment, and other related matters; and monitors proposed and actual land use within Federal Emergency Management Agency (FEMA) regulatory special flood hazard areas, ensures the City’s good standing as a participant community in the National Flood Insurance Program, and acts as repository of FEMA Flood Insurance Study and related flood hazard data. Provide excellent customer service through a respectful, responsive, and predictable decision-making process; promote the efficient use of resources; and ensure a well-planned community that is safe and functional. To support these goals, department staff facilitate the development and implementation of long-range plans and policies such as the City’s various public infrastructure master plans and long-range capital improvement plans; help shape the physical environment through reasonable enforcement of codes and standards; and ensure high quality development. In particular:

• The Engineering Department is committed to providing professional guidance and technical expertise to promote a healthy and vibrant quality of life through the responsible application of land use and development regulations. By focusing on economic vitality, environmental integrity, and quality development standards, staff helps sustain Buda’s unique identity and promote its core values.

• The Engineering Department is dedicated to managing the successful progress of the development process to ensure the design, construction, operation, and maintenenace of capital assets all comply with adopted regulations and guidelines, including envirornmental and utility-related operating permits.


Department Mission

DRAFT

62

ENGINEERING - 4315

• The Engineering Department is dedicated to providing Buda’s citizens and its business community with safe, efficient, and sustainable public infrastructure for water, wastewater, transportation, drainage, and other capital facilities.

• The Engineering Department is committed to ensuring that Buda’s homes and places of business are designed and constructed to expected standards of quality in accordance with the adopted building, site development, and land use regulations.

1 Deputy City Manager and Project Manager – Budget is reported in the Administration Department. The Engineering Department salaries and benefits are spilt between several funds. Complete allocations are as follows:

• City Engineer: Water Fund (33%); Wastewater Fund (34%); General Fund (33%)

• Senior Project Engineer: Water Fund (33%); Wastewater Fund (34%); General Fund (33%)

• Project Manager: TBD

• Water Resource Coordinator: Water Fund (100%)

• GIS Coordinator: Water Fund (33%); Wastewater Fund (33%); General Fund (34%).

• Engineering Coordinator: Water Fund (33%); Wastewater Fund (33%); General Fund (34%).

Deputy City Manager1

Project Manager1 City Engineer

Senior Project

Engineer

GIS Coordinator

Water Resource

Coordinator

Engineering Coordinator

DRAFT

63

ENGINEERING - 4315

Category

FY 2020 Actual

FY 2021 Adopted Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget SALARIES & BENEFITS 133,140 152,823 145,487 404,155 SUPPLIES & MATERIALS 1,134 4,819 2,609 3,958 REPAIRS & MAINT. - 1,000 500 1,000 DESIGNATED SERVICES 76,272 153,081 148,018 326,013 INVENTORY $1,000 - $4,999 1,999 - - - TOTAL EXPENDITURES 212,545 311,723 296,614 735,126

Staffing (General Fund FTE) FY 2020 Actual

FY 2021 Adopted Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

City Engineer .33 .33 .33 .33

Senior Project Engineer .33 .33 .33 .33

Project Engineer 0 0 0 1

Engineer In Training 0 0 0 1

Construction Inspector 0 0 0 1

Project Manager 0 0 0 0

Water Resource Coordinator 0 0 0 0

GIS Analyst 0 0 0 0

Engineering Coordinator .34 .34 .34 .34

TOTAL 1.0 1.0 1.0 4

Expenditure Summary

DRAFT

64

MAIN STREET - 4316

The Main Street Department supports the City’s efforts in the preservation and revitalization of historic downtown Buda by bringing in visitors and the community to the downtown shops, restaurants, and festivals and events. Main Street works closely with the Tourism Department to enhance tourism efforts and maximize resources to benefit all of Buda. The Buda Main Street Program utilizes transformation strategies developed through market research and community feedback in four key areas:

• Promotion: Creating a sense of activity

• Design: Creating a sense of place

• Organization: Creating a sense of ownership

• Economic Vitality: Creating a sense of vitality

The program includes a nine-member board of directors that provides recommendations to the Buda City Council on items related to downtown. Together with staff, they work with downtown stakeholders to achieve the vision of a vibrant downtown that connects community, visitors, and business. The mission of the Main Street Department is to enhance downtown Buda while mainitaining its historic roots.

1Assistant City Manager – Community Development is reported in the City Manager Department.

Assistant City Manager -


Main Street Program Manager

Downtown Marketing Specialist

Department Mission


DRAFT

65

MAIN STREET - 4316

*Main Street Program Manager and Downtown Marketing Specialist are partially funded out of the Hotel/Motel Fund.


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget



DESIGNATED SERVICES 163,844 161,057 160,610 368,310 INVENTORY $1,000 - $4,999 - 40,000 40,000 -

TOTALS 251,642 287,335 278,306 440,481


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Main Street Program Manager* .5 .5 .5 .5

Downtown Marketing Specialist* .5 .5 .5 .5

TOTAL 1.0 1.0 1.0 1.0

Expenditure Summary

DRAFT

66

PUBLIC WORKS SUMMARY

FY 2020 Actual


FY 2021 Projected

Budget

FY 2022 Proposed

Budget

SALARIES & BENEFITS 836,078 921,656 940,001 973,076 SUPPLIES & MATERIALS 35,314 46,998 47,317 53,382 REPAIRS & MAINTENANCE 205,168 456,290 300,218 571,900 DESIGNATED SERVICES 287,136 294,878 263,488 297,641 FINANCING 32,738 20,376 20,376 20,376 CAPITAL OUTLAY & IMPR. 143,590 646,000 443,018 319,665 INVENTORY $1,000-$4,999 3,881 1,200 1,150 5,300 TOTAL 1,543,905 2,387,398 2,015,568 2,241,340

100.4413 STREETS & DRAINAGE 1,165,678 1,945,828 1,541,896 1,779,441 100.4414 FACILITIES MAINTENANCE 244,420 292,234 301,006 280,228 100.4415 FLEET MAINTENANCE 133,808 149,336 172,666 181,671

TOTAL 1,543,905 2,387,398 2,015,568 2,241,340 DRAFT

67

STREETS & DRAINAGE - 4413

The Street Department’s primary functions include the maintenance of streets, sidewalks, curbs, gutters, and storm drainage systems with a focus on customer service. The Street Department is responsible for winter storm and catastrophic event response, mowing of right of ways and easements, repairs to street pavement, litter removal, street sweeping, and the maintenance of storm drainage systems. To enhance the quality of life for all residents by providing safe, reliable, and effective services consistent with the stated goals of the City.

*Multiple positions are partially funded by other funds, including Water and Wastewater Funds.

Staffing* FY 2020 Actual

FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Public Works Director .33 .33 .33 .33

Utility Technician 0 0 0 0

Administrative Assistant .33 .33 .33 .33

Receptionist/Record Clerk .33 .33 .33 .33

Field Crew Leader 0 0 0 0

Heavy Equipment Operator 0 0 0 0

Medium Equipment Operator 0 0 0 0

Light Equipment Operator 0 0 0 0

City Inspector .33 .33 .33 .33

Public Works Tech I 4 4 4 5

Public Works Tech III 7 7 7 7

Utility Worker 0 0 0 0

TOTAL 12.32 12.32 12.32 13.32

Department Mission


DRAFT

68

STREETS & DRAINAGE - 4413



FY 2021 Projected Budget

FY 2022 Proposed

Budget



REPAIRS & MAINT. 119,521 353,800 174,655 442,000


FINANCING 32,738 20,376 20,376 20,376

CAPITAL OUTLAY & IMP. 143,590 628,000 408,018 319,665

INVENTORY $1,000 - $4,999 - 1,200 1,150 -

TOTALS 1,165,678 1,945,828 1,541,896 1,779,441

Expenditure Summary

DRAFT

69

FACILITIES MAINTENANCE - 4414

The Facilities Maintenance Department is responsible for the coordination of maintenance and cleaning of City facilities. The Department works closely with both the Public Works and Parks departments in scheduling services. It is the goal of the Department to provide a safe, clean, and inviting environment for the employees and citizens of the City of Buda. The Department maintains preventative maintenance schedules for facility equipment in order to extend the life of the assets and to prevent costly replacements. The Department strives to reduce operating costs through energy and operational efficiencies. The mission of the Facilities Maintenance Department is to provide a safe, clean, and inviting environment that serves the needs of both employees and residents.


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

Facilities Manager 1 1 1 1

TOTAL 1 1 1 1

Department Mission


DRAFT

70

FACILITIES MAINTENANCE - 4414


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

TOTAL SALARIES & BENEFITS 124,499 131,882 134,724 135,918


TOTAL REPAIRS & MAINT. 522 4,050 3,804 8,500

TOTAL DESIGNATED SERVICES 107,333 125,102 114,528 121,610

TOTAL CAPITAL OUTLAY & IMP. - 18,000 35,000 -

TOTALS 244,420 292,234 301,006 280,229 Facility Manager was paid out of Proposition 1 proceeds as Project Manager prior to FY20.

Expenditure Summary

DRAFT

71

FLEET MAINTENANCE - 4415

Fleet Maintenance is responsible for the repair and maintenance of various types of heavy equipment, vehicles, as well as minor tools and equipment. Fleet Maintenance provides emergency field assistance to City-owned vehicles and equipment that need unscheduled emergency repairs. It maintains, operates and manages the fuel procurement system for the City and provides fuel for all city vehicles and equipment. Fleet annually evaluates all city vehicles and equipment and makes recommendations on the repair and replacement of City-owned vehicles and equipment. To provide effective equipment maintenance program for the wide variety of City-owned vehicles and equipment; to ensure that vehicles and equipment are released for operation in a safe condition, and to enhance the public image of the City fleet.

1Public Works Director is reported in Streets & Drainage, Water, and Wastewater.

Public Works Director1

Licensed Mechanic

Shop Foreman

Department Mission


DRAFT

72

FLEET MAINTENANCE - 4415

*Partially funded by Fleet Maintenance, the Water Fund, and the Wastewater Fund.


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget


TOTAL SUPPLIES & MATERIALS 517 385 333 973


TOTAL DESIGNATED SERVICES (1) 3,998 2,075 4,365

TOTAL INVENTORY $1,000 - $4,999 3,881 - - 5,300

TOTAL EXPENDITURES 133,808 149,336 172,666 181,671


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Shop/Foreman* .34 .34 .34 .34

Licensed Mechanic* .34 .34 .34 .34

TOTAL .68 .68 .68 .68


73

PUBLIC SAFETY SUMMARY

FY 2020 Actual


FY 2021 Projected

Budget

FY 2022 Proposed

Budget

SALARIES & BENEFITS 2,268,520 2,568,684 2,566,056 2,698,886 SUPPLIES & MATERIALS 74,785 95,117 71,587 86,676 REPAIRS & MAINTENANCE 1,200 1,200 1,582 2,250 DESIGNATED SERVICES 126,179 204,536 194,879 225,134 FINANCING 29,553 26,276 26,276 27,949 CAPITAL OUTLAY & IMPR. 49,999 71,300 76,269 169,000 INVENTORY $1,000-$4,999 - 3,971 3,971 - TOTAL 2,550,236 2,971,084 2,940,620 3,209,895

100.4510 POLICE 2,439,846 2,854,899 2,834,151 3,093,371 100.4520 ANIMAL CONTROL 110,390 116,185 106,469 116,524

TOTAL 2,550,236 2,971,084 2,940,620 3,209,895 DRAFT

74

POLICE - 4510

To provide safety and improved quality of life within the City of Buda using commitment to excellence, professionalism, and a high level of service to the community. To enhance the quality of life in the City of Buda through a proactive and professional level of community-oriented police service; to maintain a strong commitment to excellence; to ensure safety through accountability; to treat all persons with respect, dignity, and equality; and to build partnerships with the community to meet current and future challenges.

1Animal Control Officer is reported in the Animal Control Department.

Police Chief

Animal Control Officer

Captain

Blue DaysSergeant

Police Officer(3)

Mental Health Officer

Blue NightsSergeant

Police Officer(3)

CID(2)

White DaysSergeant

Police Officer(3)

Mental Health Officer

White NightsSergeant

Police Officer(3)

Crime Prevention Officer

Executive Assistant

Records Clerk (2)

Department Mission


DRAFT

75

POLICE - 4510


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Police Chief 1 1 1 1

Captain 1 1 1 1

Sergeant 4 4 4 4

CID Sergeant 0 1 1 1

Detective 2 2 2 2

Police Officer 15 15 15 15

Executive Assistant 1 1 1 1

Records Clerk 2 2 2 2

TOTAL 26 27 27 27


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget



REPAIRS & MAINT. 1,200 1,200 1,582 2,250


FINANCING 29,553 26,276 26,276 27,949


INVENTORY $1,000 - $4,999 - 3,971 3,971 -

TOTALS 2,439,846 2,854,899 2,834,151 3,093,371

Expenditure Summary

DRAFT

76

ANIMAL CONTROL - 4520

Animal Control protects the health and safety of the citizens of Buda from animal nuisances and dangers and promotes animal welfare in our community. A primary responsibility is to protect people from the threat of rabies, accomplished mainly through the enforcement of various laws and ordinances. Animal Control coverage is provided to all areas within the City and special patrol to any problem areas. Animal Control include impounding loose dogs and feral cats, addressing animal bite and dangerous dog cases, placing adoptable dogs and cats, working with animal rescue groups, investigating animal cruelty cases, and assisting in controlling certain wildlife. To ensure the well-being of both animals and residents of our community by delivering high quality, responsive and cost-effective animal control services. This mission is accomplished by enforcing animal control laws, promoting responsible pet ownership through outreach and education, as well as providing compassionate service to animals and their owners.

*The Police Chief is reported in the Police Department’s budget.

Police Chief*

Animal Control Officer

Department Mission


DRAFT

77

ANIMAL CONTROL - 4520


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget




CAPITAL OUTLAY & IMP. - - - -

TOTALS 110,390 116,185 106,469 116,524


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Animal Control Officer 1 1 1 1

Expenditure Summary

DRAFT

78

PARKS & RECREATION SUMMARY

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget





FINANCING - - - -

CAPITAL OUTLAY & IMPR. 21,025 195,595 121,524 100,000

INVENTORY $1,000-$4,999 - 19,048 21,814 1,119

TRANSFERS OUT 189,866 - - -

TOTAL 1,145,357 1,370,027 1,323,613 1,304,293

100.4611 PARKS & RECREATION 955,491 1,370,027 1,323,613 1,304,293

100.4901 TREE MITIGATION 189,866 - - -

TOTAL 1,145,357 1,370,027 1,323,613 1,304,293 DRAFT

79

PARKS & RECREATION - 4611

The Parks & Recreation Department maintains 18 different city-owned parks facilities and performs daily maintenance on facilities and trails within the City. The department coordinates numerous community events and celebrations, organize and host numerous special events, schedule and coordinate the use of park facilities, and serve as a liaison to the Parks and Recreation Commission. To provide opportunities that greatly enhance the quality of life enjoyed by the citizens of Buda, thereby ensuring that Buda remains a great place to live, work, and play.

1The Assistant City Manager – Community Development is reported in the City Manager Department.

Assistant City Manager - Community

Development1

Parks and Recreation Director

Parks Crew Supervisor

Parks Tech III Parks Tech II (4) Parks Tech I (5)

Recreation Programs Coordinator

Department Mission


DRAFT

80

TREE MITIGATION - 4901


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget



REPAIRS & MAINT. 31,386 54,770 79,770 54,770



INVENTORY $1,000 - $4,999 - 19,048 21,814 1,119

TRANSFERS OUT

TOTALS

1,145,357 1,370,027 1,323,613 1,304,293


FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget

Parks & Recreation Director 1 1 1 1


Recreation Programs Coordinator

1 1 1 1

Parks Crew Supervisor 1 1 1 1

Parks Maintenance Crew Leader 0 0 0 0

Parks Maintenance Worker 0 0 0 0

Parks Tech I 5 5 5 5

Parks Tech II 4 4 4 4

Parks Tech III 1 1 1 1

TOTAL 13 13 13 13

Expenditure Summary

DRAFT

81


DRAFT

82

Fund 690

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

REVENUES BY SOURCE

ADMIN REIMBURSEMENTS 3,554,027 3,659,992 3,659,992 4,358,232

OTHER SOURCES & USES - - - -


EXPENDITURES BY CATEGORY

FINANCING 3,560,497 3,662,193 3,528,372 4,224,411

CAPITAL OUTLAY & IMPROVEMENTS - - - -

TOTAL EXPENDITURES BY CATEGORY 3,560,497 3,662,193 3,528,372 4,224,411

NET REVENUES OVER/(UNDER) EXPENDITURES (6,470) (2,201) 131,620 133,821

BEGINNING FUND BALANCE 135,632 129,162 129,162 260,782

ENDING FUND BALANCE 129,162 126,961 260,782 394,603

ENTERPRISE I&S FUND SUMMARY SCHEDULE OF REVENUES, EXPENDITURES

AND NET CHANGE IN FUND BALANCE

ENTERPRISE I&S FUND

DRAFT

83

Fund 690

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


36001 TRANSFER IN FROM 500 516,128 519,688 519,688 591,418

36002 TRANSFER IN FROM 600 3,037,899 3,006,483 3,006,483 3,632,993

36100 TRANSFER IN FROM 100 -

36016 TRANSFER IN FROM 525 14,721 14,721 14,721

36017 TRANSFER IN FROM 625 119,100 119,100 119,100

TOTAL ADMIN REIMBURSEMENTS 3,554,027 3,659,992 3,659,992 4,358,232

GRAND TOTAL 3,554,027 3,659,992 3,659,992 4,358,232


ENTERPRISE I&S FUND

ENTERPRISE I&S FUND SUMMARY

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

SALARIES & BENEFITS - - - -

SUPPLIES & MATERIALS


DESIGNATED SERVICES

FINANCING 3,560,497 3,662,193 3,528,372 4,224,411

CAPITAL OUTLAY & IMPR. - - - -

TOTAL 3,560,497 3,662,193 3,528,372 4,224,411

ENTERPRISE I&S FUND

DRAFT

84

Fund 700

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

REVENUES BY SOURCE

TAXES 4,409,137 4,530,015 4,454,384 4,958,102

OTHER SOURCES & USES -



FINANCING 4,550,153 4,462,841 4,462,841 5,220,473



NET REVENUES OVER/(UNDER) EXPENDITURES (141,016) 67,174 (8,457) (262,371)



GOVERNMENTAL I&S FUND SUMMARY SCHEDULE OF REVENUES, EXPENDITURES


GOVERNMENTAL I&S FUND

DRAFT

85

.

Fund 700

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


31001 CURRENT TAX - REAL PROPERTY 4,379,354 4,507,315 4,425,982 4,935,402

31002 DELINQUENT TAX - REAL PROPERTY 12,631 9,800 18,759 9,800

31003 P & I PROPERTY TAX 17,152 12,900 9,643 12,900

TOTAL TAXES 4,409,137 4,530,015 4,454,384 4,958,102

GRAND TOTAL 4,409,137 4,530,015 4,454,384 4,958,102



GOVERNMENTAL I&S FUND SUMMARY

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


SUPPLIES & MATERIALS


DESIGNATED SERVICES

FINANCING 4,550,153 4,462,841 4,462,841 5,220,473


TOTAL 4,550,153 4,462,841 4,462,841 5,220,473


DRAFT

86

Principal

Balance

Interest

Balance

Total P&I

Balance

2021-2022

Payments

Total Debt

Balance

9/30/2022$2,345,000 Certificates of Obligation

Series 2006 $610,000 $70,310 $680,310 $134,698 $545,613$6,120,000 Certificates of Obligation

Series 2008 $2,450,000 $310,242 $2,760,242 $394,779 $2,365,463$2,930,000 General Obligation Refunding

Bonds, Series 2008 $395,000 $20,001 $415,001 $278,391 $136,611$505,000 Certificates of Obligation

Wastewater, Series 2006 $190,000 $21,805 $211,805 $42,676 $169,129$3,275,000 Certificates of Obligation,

Series 2011 (tax-supported) $0 $0 $0 $0 $0$3,275,000 Certificates of Obligation,

Series 2011 (utility-supported) $0 $0 $0 $0 $0$4,445,000 Certificates of Obligation,

Series 2014 (tax-supported) $2,540,000 $640,690 $3,180,690 $239,528 $2,941,163$4,445,000 Certificates of Obligation,

Series 2014 (utility-supported) $725,000 $183,473 $908,473 $67,723 $840,750$3,605,000 Certificates of Obligation,

Series 2014a (utility-supported) $2,660,000 $594,859 $3,254,859 $246,874 $3,007,985$9,430,000 Bond Issue #1, Series 2015

(tax-supported) $7,105,000 $1,626,278 $8,731,278 $624,206 $8,107,072$1,190,000 CO Series 2016 (utility-

supported) $840,000 $109,806 $949,806 $94,236 $855,570$41,150,000 GO Series 2016 (tax-

supported) $37,205,000 $18,567,300 $55,772,300 $2,106,700 $53,665,600$3,655,000 CO Series 2016A (tax-

supported) $2,915,000 $956,900 $3,871,900 $258,200 $3,613,700$27,825,000 CO Series 2017 (utility-

supported) $25,680,000 $10,476,120 $36,156,120 $1,719,225 $34,436,895$2,625,000 Limited Tax Notes, Series

2018 (utility-supported) $1,545,000 $117,515 $1,662,515 $415,630 $1,246,886$4,845,000 GO Refunding Series 2019

(utility-supported) $3,605,000 $370,275 $3,975,275 $755,100 $3,220,175$2,100,000 GO Refunding Series 2020

(utility-supported) $1,570,000 $88,467 $1,658,467 $182,427 $1,476,040$2,100,000 GO Refunding Series 2020

(tax-supported) $335,000 $18,870 $353,870 $38,719 $315,152$2,380,,000 CO Combination & Limited

Revenue 2021 (tax-supported) $2,380,000 $763,275 $3,143,275 $808,156 $2,335,119$9,715,000 CO Combination & Limited

Revenue 2021 (self-supported) $9,715,000 $4,224,568 $13,939,568 $698,318 $13,241,250

TOTALS $102,465,000 $39,160,754 $141,625,754 $9,105,584 $132,520,170

CITY OF BUDA

Fiscal Year 2022 Debt Service Schedule

DRAFT

87


DRAFT

88

The City of Buda Department of Tourism is funded by hotel occupancy tax. This department promotes Buda’s attractions, area events, and group travel to bring visitors to stay in Buda hotels. Activities and Responsibilities:

• Monitoring hotel occupancy and hotel occupancy tax to identify trends in the area

• Budgeting and monitoring HOT fund expenditures

• Marketing, advertising, and promotion of tourism activities

• Social media and media relations for tourism activities

• Distribution of hotel occupancy tax reimbursement grants

• Visitor center operations

• Film Friendly applications and activities

Hotel Occupancy Tax Expenditures: For hotel occupancy tax to be spent it must, by law, pass the two-part test to be used for expenditures:

1. Does it “put heads in beds”?

2. Is it one of the nine allowable uses for HOT funds as designated by state law?

• Funding of convention/civic centers or visitor centers

• Funding for the staff and operations of the above facilities

• Advertising for tourism attractions and events

• Promotion of the Arts

• Historic preservation

• Wayfinding signage for tourism and hotel destinations

• Transportations for tourism/hotel industry

• Temporary improvements for sporting events/tournaments

• Funding construction and upgrades to sports structures

City of Buda Tourism Department is charged with sharing our message as an outdoor, leisure and group travel destination. We strive to directly enhance and promote our tourism and hotel industry to bring value to the local economy, encourage culture, and enhance the quality of life for Buda visitors and citizens.

1Assistant City Manager – Community Development is reported in the City Manager Department.


Department Mission

DRAFT

89

Fund 475

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

TAXES 654,415 601,000 671,345 704,913

MISCELLANEOUS REVENUE 3,978 16,000 200 -

TOTAL REVENUES AND RESOURCES 658,392 617,000 671,545 704,913



SUPPLIES 2,149 1,410 1,233 2,026



TRANSFERS 510,325 76,082 76,802 408,683

TOTAL EXPENDITURES BY CATEGORY 913,263 694,972 649,350 1,191,494

NET REVENUES OVER/(UNDER) EXPENDITURES (254,871) (77,972) 22,195 (486,581)

BEGINNING FUND BALANCE 1,228,681 834,033 834,033 856,228


HOTEL/MOTEL FUND SUMMARY SCHEDULE OF REVENUES,


Fund 475

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget


31017 HOTEL/MOTEL TAX 654,415 601,000 671,345 704,913

TOTAL TAXES 654,415 601,000 671,345 704,913


39001 MISCELLANEOUS REVENUE

39018 SPONSORSHIPS-BUDAFEST 338 15,000 - -

39019 SALE OF PROMO MERCHANDISE 3,640 1,000 200 -

TOTAL MISCELLANEOUS REVENUE 3,978 16,000 200 -

GRAND TOTAL 658,392 617,000 671,545 704,913


HOTEL MOTEL TAX FUND

2020-2021 Proposed Budget

DRAFT

90

.

Fund 475

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget


31017 HOTEL/MOTEL TAX 654,415 601,000 671,345 704,913

TOTAL TAXES 654,415 601,000 671,345 704,913



39018 SPONSORSHIPS-BUDAFEST 338 15,000 - -

39019 SALE OF PROMO MERCHANDISE 3,640 1,000 200 -

TOTAL MISCELLANEOUS REVENUE 3,978 16,000 200 -

GRAND TOTAL 658,392 617,000 671,545 704,913


HOTEL MOTEL TAX FUND


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

Director of Tourism 1 1 1 1

Tourism Coordinator 1 1 1 1

Downtown Main Street Manager .5 .5 .5 1

Destination Services Coordinator 0 0 0 1

TOTAL 2.50 2.50 2.50 4.00


91

Fund 490

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Actual

FY 2022

Proposed

Budget

REVENUES BY SOURCE

FEES 176,300 151,000 54,879 250,000





DESIGNATED SERVICES - 44,841 41,563 -

CAPITAL OUTLAY & IMPROVEMENTS 1,172,629 1,279,525 1,263,943 329,600

TOTAL EXPENDITURES BY CATEGORY 1,172,629 1,324,366 1,305,506 329,600

NET REVENUES OVER/(UNDER) EXPENDITURES (996,329) (1,173,366) (1,250,627) (79,600)

BEGINNING FUND BALANCE 2,334,953 1,338,624 1,338,624 87,997

ENDING FUND BALANCE 1,338,624 165,258 87,997 8,397

PARKS & REC CAPITAL IMPROVEMENT FUND SUMMARY OF

REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE

DRAFT

92

Fund 490

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Actual

FY 2022

Proposed

Budget

FEES

33100 PARK DONATIONS & SPONSORSHIPS 176,300 151,000 54,879 250,000

TOTAL FEES 176,300 151,000 54,879 250,000


36001 TRANSFER FROM FUND 500 WATER - - - -

36010 TRANSFER FROM FUND 600 WASTEWATER - -

TOTAL ADMIN REIMBURSEMENTS - - - -

GRAND TOTAL 176,300 151,000 54,879 250,000

PARKS & REC CAPITAL IMP FUND


DRAFT

93


PARKS & REC CAPITAL IMP FUND 490-4611

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Actual

FY 2022

Proposed

Budget

54001 COMMUNICATION - -

54002 BILLBOARDS

54003 DUES & SUBSCRIPTIONS

54004 PROFESSIONAL SERVICES 44,841 41,563

A

B

TOTAL DESIGNATED SERVICES - 44,841 41,563 -

56008 CAPITAL OUTLAY - BUILDING & GROUNDS 1,090,771 766,047 435,508 -

CITY PARK 347,572

GARLIC CREEK 300,000

56009 CAPITAL OUTLAY - VEHICLES 27,309 32,321 - -

56011 CAPITAL OUTLAY - DOG PARKS - - -

56014 CAPITAL OUTLAY - GENERAL EQUIPMENT 19,038 466,000 465,706 29,600

56017 CAPITAL OUTLAY - RADIO & RADAR EQUIPMENT 511 15,157 15,157

56022 CAPITAL OUTLAY - SKATEPARK - - -

56117 SPORTPLEX 35,000 - -

TOTAL CAPITAL OUTLAY & IMP. 1,172,629 1,279,525 1,263,943 329,600

TOTAL EXPENDITURES 1,172,629 1,324,366 1,305,506 329,600

DRAFT

94

Fund 491

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

MISCELLANEOUS REVENUE 20,873 19,195 30,166 16,100



SALARIES & BENEFITS 155 - - -

SUPPLIES 13,840 19,134 17,350 19,700


INVENTORY - - - -

TOTAL EXPENDITURES BY CATEGORY 22,196 26,134 23,150 26,700

NET REVENUES OVER/(UNDER) EXPENDITURES (1,322) (6,939) 7,016 (10,600)



LIBRARY SPECIAL REVENUE FUND SUMMARY SCHEDULE OF REVENUES,


LIBRARY SPECIAL FUND

DRAFT

95

Fund 491

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


39080 LIBRARY MISCELLANEOUS 142 100 100 100

39090 COMMUNITY SUPPORT 20,729 12,000 12,541 15,000

39091 PROGRAM DONATIONS 2 1,000 25 1,000

39092 LIBRARY GRANT 6,095 17,500

39093 MEMORIALS

TOTAL MISCELLANEOUS REVENUE 20,873 19,195 30,166 16,100

GRAND TOTAL 20,873 19,195 30,166 16,100


COMMUNITY SERVICES - LIBRARY 491.4216

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

51001 SALARY - PART-TIME 144

51015 FICA TAX 11

51019 OTHER PERSONNEL EXPENSES

TOTAL SALARIES & BENEFITS 155 - - -

52000 OFFICE SUPPLIES 3,308 9,054 9,054 9,500

52014 ADULT & YOUNG ADULT BOOKS 251 250 250 250

52015 AUDIOVISUAL ITEMS (426)

52016 CHILDREN'S BOOKS 2,080 2,780 2,546 2,800

52017 ELECTRONIC MATERIALS & SUPPLIES 8,627 7,050 5,500 7,150

52018 WEARING APPAREL


54015 SPECIAL EVENTS & PROGRAMS 7,151 7,000 5,800 7,000

54057 SOFTWARE/MAINTENANCE 1,050



DRAFT

96

Fund 492

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

REVENUES BY SOURCE

TAXES

PERMITS & LICENSES - - -

FEES 4,464 5,308 3,200 3,200

MISCELLANEOUS REVENUE - - -





SUPPLIES 298 400 400 400


DESIGNATED SERVICES - - - -

FINANCING - - - -


TOTAL EXPENDITURES BY CATEGORY 298 400 400 400

NET REVENUES OVER/(UNDER) EXPENDITURES 4,166 4,908 2,800 2,800



MUNICIPAL COURT TECHNOLOGY FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES AND CHANGE IN FUND BALANCE

MUNICIPAL COURT TECHNOLOGY FUND


DRAFT

97

Fund 492

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

FEES

33122 COURT TECH SPECIAL REV FUND 4,464 5,308 3,200 3,200

TOTAL FEES 4,464 5,308 3,200 3,200

GRAND TOTAL 4,464 5,308 3,200 3,200



MUNICIPAL COURT TECHNOLOGY FUND 492-4218

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

52000 OFFICE SUPPLIES -

52003 COMPUTER SUPPLIES 298 400 400 400

52009 LAW ENFORCE. EQUIP

TOTAL SUPPLIES & MATERIALS 298 400 400 400

54057 SOFTWARE/MAINTENANCE - -

54066 OTHER MISC. DESIGNATED EXPENSE

TOTAL DESIGNATED SERVICES - - - -

TOTAL EXPENDITURES 298 400 400 400

DRAFT

98

Fund 493

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

REVENUES BY SOURCE

FEES 4,134 4,809 4,200 4,200



TOTAL EXPENDITURES BY CATEGORY - - - -




MUNICIPAL COURT BUILDING SECURITY FUND SUMMARY SCHEDULE OF

REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE

Fund 493

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

FEES

33123 BUILDING SECURITY FEE 4,134 4,809 4,200 4,200

TOTAL FEES 4,134 4,809 4,200 4,200

GRAND TOTAL 4,134 4,809 4,200 4,200


MUNICIPAL COURT BUILDING SECURITY FUND

MUNICIPAL COURT BUILDING SECURITY FUND

DRAFT

99

Fund 450

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


MISCELLANEOUS REVENUE 3,404 - 2,105 2,100

TOTAL REVENUES AND RESOURCES 3,404 - 2,105 2,100



SUPPLIES 1,111 2,000 2,000 2,000





NET REVENUES OVER/(UNDER) EXPENDITURES 2,293 (2,000) 105 100



POLICE DEPARTMENT FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES AND NET REVENUE/EXPENDITURE CHANGE

Fund 450

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


36100 TRANSFER IN FROM FUND 100 - - -



39206 STATE FORFEITURE FNDS-RICO Act 3,404 - 2,105 2,100

TOTAL MISCELLANEOUS REVENUE 3,404 - 2,105 2,100

GRAND TOTAL 3,404 - 2,105 2,100

POLICE DEPARTMENT SPECIAL FUND




DRAFT

100

POLICE DEPARTMENT SPECIAL FUND 450-4510

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

52009 LAW ENFORCE. EQUIP 1,111 2,000 2,000 2,000

52010 LAW ENFORCE. SUPPLIES -

TOTAL SUPPLIES 1,111 2,000 2,000 2,000

TOTAL EXPENDITURES 1,111 2,000 2,000 2,000 DRAFT

101

Fund 498

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


SIDEWALK FEE-IN-LIEU 19,230 82,765

TOTAL REVENUES AND RESOURCES 19,230 - 82,765 -



SUPPLIES & MATERIALS - - - -

REPAIRS & MAINTENANCE - 11,100 11,100 70,000



TOTAL EXPENDITURES BY CATEGORY - 11,100 11,100 70,000

NET REVENUES OVER/(UNDER) EXPENDITURES 19,230 (11,100) 71,665 (70,000)

BEGINNING FUND BALANCE - 19,230 19,230 90,895


SIDEWALK FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES AND NET CHANGE IN FUND BALANCE

Fund 498

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget



39100 SIDEWALK FEE-IN-LIEU 19,230 82,765

TOTAL ADMIN REIMBURSEMENTS 19,230 - 82,765 -

GRAND TOTAL 19,230 - 82,765 -

SIDEWALK SPECIAL FUND


SIDEWALK FUND

SIDEWALK FUND

DRAFT

102

SIDEWALK FUND 498.4902

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

53010 REPAIRS & MAINT. SIDEWALKS - 11,100 11,100 70,000

TOTAL REPAIRS & MAINT. - 11,100 11,100 70,000

TOTAL EXPENDITURES - 11,100 11,100 70,000

DRAFT

103

Fund 496

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


TREE MITIGATION FEE 189,865 - - -

TOTAL REVENUES AND RESOURCES 189,865 - - -



SUPPLIES - - - -



CAPITAL OUTLAY & IMPROVEMENTS - 78,240 50,534 30,000

TOTAL EXPENDITURES BY CATEGORY - 78,240 50,534 30,000

NET REVENUES OVER/(UNDER) EXPENDITURES 189,865 (78,240) (50,534) (30,000)

BEGINNING FUND BALANCE - 189,865 189,865 139,331


TREE MITIGATION FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES AND NET REVENUE/EXPENDITURE CHANGE

Fund 496

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget





32090 TREE MITIGATION FEE 189,865 -

TOTAL MISCELLANEOUS REVENUE 189,865 - - -

GRAND TOTAL 189,865 - - -

TREE MITIGATION FUND




DRAFT

104

TREE MITIGATION FUND 496.4901

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

56001 TREE MITIGATION 78,240 50,534 30,000

TOTAL CAPITAL OUTLAY & IMP. - 78,240 50,534 30,000

TOTAL EXPENDITURES - 78,240 50,534 30,000

DRAFT

105

Fund 497

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


MISCELLANEOUS REVENUE - - 1,797 1,700

TOTAL REVENUES AND RESOURCES - - 1,797 1,700


SUPPLIES & MATERIALS - - 1,797 1,700

TOTAL EXPENDITURES BY CATEGORY - - 1,797 1,700

NET REVENUES OVER/(UNDER) EXPENDITURES - - - -

BEGINNING FUND BALANCE - - - -

ENDING FUND BALANCE - - - -

POLICE LAW ENFORCEMENT OFFICER STANDARDS AND EDUCATION (LEOSE)

FUND SCHEDULE OF REVENUES, EXPENDITURES AND NET CHANGE IN FUND

BALANCE

POLICE LAW ENFORCEMENT OFFICER STANDARDS AND EDUCATION (LEOSE) FUND

DRAFT

106

Fund 497

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


39219 POLICE LEOSE 1,797 1,700 1,728 1,700


GRAND TOTAL 1,797 1,700 1,728 1,700

POLICE LAW ENFORCEMENT OFFICER STANDARDS AND EDUCATION

(LEOSE) SCHEDULE OF REVENUES AND RESOURCES

497-4510

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

54086 POLICE LEOSE 945 1,700 1,700 1,700

TOTAL SUPPLIES & MATERIALS 945 1,700 1,700 1,700

TOTAL EXPENDITURES 945 1,700 1,700 1,700

POLICE LAW ENFORCEMENT OFFICER STANDARDS AND EDUCATION

(LEOSE) FUND

DRAFT

107

Fund 499

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


MISCELLANEOUS REVENUE - - - 2,094,535

TOTAL REVENUES AND RESOURCES - - - 2,094,535





DESIGNATED SERVICES - - - 1,923,668


TOTAL EXPENDITURES BY CATEGORY - - - 1,923,668

NET REVENUES OVER/(UNDER) EXPENDITURES - - 0 170,867

BEGINNING FUND BALANCE - - 0 0

ENDING FUND BALANCE - - 0 170,867

AMERICAN RESCUE ACT PLAN FUND SUMMARY SCHEDULE OF REVENUES,


Fund 498

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


39210 CORONAVIRUS RELIEF FUND GRANT - - 2,094,535

TOTAL MISCELLANEOUS REVENUE - - - 2,094,535

GRAND TOTAL - - - 2,094,535

CORONAVIRUS RELIEF FUND


AMERICAN RESCUE ACT PLAN FUND

AMERICAN RESCUE ACT PLAN FUND

DRAFT

108

CORONAVIRUS RELIEF FUND 499.4903

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

GENERAL FUND - 208,892

WATER - 862,121

54997 WASTEWATER - 852,655

TOTAL DESIGNATED SERVICES - - - 1,923,668

TOTAL EXPENDITURES - - - 1,923,668

DRAFT

109

Recurring Non-Recurring TotalGeneral Fund

Broadband Feasibility Study 100,000.00$ 100,000.00$ Security Vulnerability Audit 10,000.00$ 10,000.00$ Sportsplex WiFi Upgrade 7,200.00$ 8,000.00$ 15,200.00$ IT Specialist 61,115.25$ 2,043.00$ 63,158.25$ Okta Lifecycle Management Extension 6,507.00$ 9,000.00$ 15,507.00$ Security Vulnerability Audit 10,000.00$ 10,000.00$ Sportsplex WiFi Upgrade 8,000.00$ 8,000.00$ Civic Plus Okta Integration 1,654.00$ 3,150.00$ 4,804.00$

General Fund Total 76,476.25$ 150,193.00$ 226,669.25$

Prop 2Enhance Emergency Generator Coverage for City 63,381.00$ 63,381.00$

Prop 2 Total 63,381.00$ 63,381.00$

Water Fund(3) SCADA Antenna's, mounting kits, hardware and installation 12,000.00$ 12,000.00$ (4) Scott 4.5 Airpack 50 SCBA w/cylinders, valves, masks, and cases 6,901.00$ 6,901.00$ Kohler 55 KW Generator 42,600.00$ 42,600.00$ Chlorination Auto Switchover Kit 4,125.00$ 4,125.00$ (5) Kupferle #66 MainGuard Above-Grade Sampling Stations 2,825.00$ 2,825.00$ Dechlorination Diffuser for Hydrant Flushing 975.00$ 975.00$ Aqua Tap Pro Hot Tapping Kit 3,195.00$ 3,195.00$ Water Master Plan 175,000.00$ 175,000.00$ Downtown water tank painting 220,000.00$ 220,000.00$

Water Total -$ 467,621.00$ -$ 467,621.00$

Wastewater FundKohler 55 KW Generator 42,600.00$ 42,600.00$ Mini Excavator w/Trailer 93,997.00$ 93,997.00$ Portable Camera Inspection Unit & Honda Electric Generator 66,178.00$ 66,178.00$ Rehab Control Panel & Footing - Nighthawk Lift Station 17,000.00$ 17,000.00$ Jetter Nozzles 9,000.00$ 9,000.00$ Drain Cleaning Machine 3,000.00$ 3,000.00$ Fencing - Lift Stations 19,500.00$ 19,500.00$ Crane Hoist 17,000.00$ 17,000.00$ Manhole Rehab 202,880.00$ 202,880.00$ Lift Station Condition Assessment 100,000.00$ 100,000.00$

Wastewater Total -$ 571,155.00$ 571,155.00$

Total across funds 76,476.25$ 1,252,350.00$ 1,328,826.25$

Estimated Funds to be relased in each tranche Total

ARPA Funds

Pulled from FY22 Budget to be funded

through ARPA

DRAFT

110

Fund 300

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

FEES 1,966,666 2,048,167 2,044,452 2,105,786







FINANCING - - - -


INVENTORY $1,000-$4,999 - - - -

TRANSFERS OUT 130,000 130,000 204,445 210,579


NET REVENUES OVER/(UNDER) EXPENDITURES 176,225 21,412 (40,046) 70,242



SANITATION FUND SUMMARY SCHEDULE OF REVENUES, EXPENSES

AND CHANGE IN FUND BALANCE

SANITATION FUND

DRAFT

111

Fund 300

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

SANITATION 1,966,666 2,048,167 2,044,452 2,105,786

TOTAL FEES 1,966,666 2,048,167 2,044,452 2,105,786

SANITATION SALES TAX 13,145 0 - -

UTILITIES LATE FEE/PENALTY 32,126 44,200 41,133 42,367

STATE SANITATION TAX DISCOUNT 761 710 649 668


2,012,698 2,093,077 2,086,234 2,148,821


SANITATION FUND

SANITATION FUND EXPENSE SUMMARY

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget





FINANCING - - - -


INVENTORY $1,000-$4,999 - - - -

TRANSFERS OUT 130,000 130,000 204,445 210,579

TOTAL 1,836,473 2,071,665 2,126,280 2,078,579

SANITATION FUND

DRAFT

112

The City of Buda’s Water Department is responsible for the comprehensive management and maintenance of both the operations and distribution system. The City of Buda Water Department is currently made up of three water operators and three technicians. The department has been delivering a reliable supply of drinking water to its customers since 1954 and takes pride in providing a safe and reliable supply of water for the citizens of Buda. Our drinking water is obtained from ground water and surface water sources. Our ground water comes from the Edwards Aquifer which currently supplies 75% of our water. This water is treated at each individual well site in the City of Buda. The remaining 25% comes from Canyon Lake via the Guadalupe River. This water is treated at the San Marcos Texas Surface Water Treatment Plant prior to delivery via pipeline into our system.

Staffing* FY 2020 Actual

FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget


Assistant Public Works Director 0 0 0 .5



Engineering Coordinator 0 .33 .33 .33


Record Clerk .34 .34 .34 .34

Billing/Court Clerk .5 .5 .5 .5

Utility Billing Specialist .5 .5 .5 .5

Utility Clerk 0 .5 .5 .5

GIS Analyst 0 0 0 0

GIS Coordinator .33 .33 .33 .33

Shop Foreman .33 .33 .33 .33

Licensed Mechanic .33 .33 .33 .33

Sr. Project Engineer .33 .33 .33 .33

Project Manager 0 0 0 0

Utilities Engineer 0 0 0 0

Water/WW Field Supervisor 0 0 0 0



DRAFT

113

Fund 500

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

PERMITS & LICENSES 600 500 - -

FEES 3,542,103 3,786,014 3,597,975 4,225,249


-


EXPENSES BY CATEGORY





FINANCING 35,625 21,648 21,648 21,648

CAPITAL OUTLAY 45,149 517,863 113,490 -

INVENTORY 8,849 - - -

TRANSFERS OUT 833,236 839,513 839,513 971,123

TOTAL EXPENSES BY CATEGORY 3,995,231 5,051,107 4,615,065 5,082,151

NET REVENUES OVER/(UNDER) EXPENSES (376,560) (1,189,093) (972,261) (335,840)



Calculation of Fund Balance Policy

Ending Fund Balance 3,800,987 2,611,894 2,828,726 2,492,886

Less Policy Requirement (3 months) 987,521 1,133,311 1,125,394 1,270,538

Excess Funds Available Over/(Under) Policy 2,813,466 1,478,583 1,703,332 1,222,348

WATER FUND SUMMARY SCHEDULE OF REVENUES, EXPENSES





Water Resource Coordinator 1 1 1 1

Water Specialist 0 0 0 0

Utility Supervisor .5 .5 .5 .5

Utility Technician I 4 4 4 4

Utility Technician II 1 1 1 1

TOTAL 10.49 11.32 11.32 11.82

DRAFT

114

Fund 500

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

PERMITS & LICENSES

32089 RE-INSPECTION 600 500

TOTAL PERMITS & LICENSES 600 500 - -

FEES


33200 WATER USER CHARGES 3,446,440 3,678,163 3,533,723 4,159,070

33201 WATER TAP FEES 41,325 45,000 25,400 26,162

33202 WATER METER FEES 41,447 48,371 22,843 23,528

33203 TURN ON FEES 9,430 11,000 9,495 9,780

-

TOTAL FEES 3,542,103 3,786,014 3,597,975 4,225,249


39004 INTEREST 24,544 25,500 300 1,200

ARPA 474,862

39010 UTILITIES LATE FEE/PENALTY 51,424 50,000 44,529 45,000


GRAND TOTAL 3,618,671 3,862,014 3,642,804 4,746,311

WATER FUND


WATER FUND EXPENSE SUMMARY

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget





FINANCING 35,625 21,648 21,648 21,648

CAPITAL OUTLAY 45,149 517,863 113,490 -


TRANSFERS OUT 833,236 839,513 839,513 971,123

TOTAL 3,995,231 5,051,107 4,615,065 5,082,151

Expenditure Summary

DRAFT

115

The Wastewater Division is responsible for the collection and treatment of domestic and industrial wastewater generated in the City of Buda’s sewered areas. Administration, maintenance, operation, monitoring, testing and the pretreatment program are the primary functions of the Division. Wastewater Treatment plant operations are contracted out to The Guadalupe Blanco River Authority. Additionally, the Division strives for beneficial reuse of treated residual wastewater effluent for watering landscaping in parts of the City. The re-use water is also available for sale for commercial use in designated areas. The City of Buda’s Wastewater Department is committed to provide safe and reliable utility services to the community at an affordable cost while promoting conservation and efficiency to ensure that the future generation of the City of Buda will inherit a self-sustaining system that protects cultural resources and quality of life.

Staffing FY 2020 Actual

FY 2021 Amended

Budget

FY 2021 Projected

Budget

FY 2022 Proposed

Budget


Assistant Public Works Director 0 0 0 .5




Record Clerk .33 .33 .33 .33

Utility Billing Specialist .5 0 0 0

Utility Billing Supervisor 0 .5 .5 .5

Billing/Court Clerk .5 0 0 0

Utility Clerk 0 1 1 1

GIS Analyst 0 0 0 0

GIS Coordinator .33 .33 .33 .33

Shop Foreman .33 .33 .33 .33

Licensed Mechanic .33 .33 .33 .33

Sr. Project Engineer .34 .34 .34 .34



Department Mission


DRAFT

116

Fund 600

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

PERMITS & LICENSES - 75 - -

FEES 4,826,176 4,832,118 5,134,981 5,492,326


OTHER SOURCES & USES - - - -


EXPENSES BY CATEGORY





FINANCING 35,625 21,648 21,648 21,648

CAPITAL OUTLAY 533,917 715,120 462,106 -


TRANSFERS OUT 3,470,580 3,408,685 3,408,685 4,085,547

TOTAL EXPENSES BY CATEGORY 6,201,316 6,643,233 6,353,135 6,492,402

NET REVENUES OVER/(UNDER) EXPENSES (1,054,077) (1,631,096) (1,054,436) (835,476)



WASTEWATER FUND SUMMARY SCHEDULE OF REVENUES, EXPENSES




Engineering Coordinator 0 .33 .33 .33

Utility Worker 0 0 0 0

Utility Supervisor 1.5 1.5 1.5 1.5

Utility Technician I 3 3 3 3

Utility Technician II 3 3 3 3

TOTAL 11.51 12.34 12.34 12.84

DRAFT

117

Fund 600

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

PERMITS & LICENSES

33089 RE-INSPECTION - 75

TOTAL PERMITS & LICENSES - 75 - -

FEES


33221 WASTEWATER USER CHARGES 4,718,507 4,717,046 5,012,024 5,365,605

33222 WASTEWATER TAP FEES 106,386 112,232 120,117 123,721

TOTAL FEES 4,826,176 4,832,118 5,134,981 5,492,326


39004 INTEREST 28,635 26,500 500 1,200

39010 UTILITES LATE FEE/PENALTY 165,585 152,044 161,818 162,000

39216 OTHER INCOME 126,844 1,400 1,400 1,400


GRAND TOTAL 5,147,239 5,012,137 5,298,699 5,656,926


WASTEWATER FUND

WASTEWATER FUND EXPENSE SUMMARY

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget





FINANCING 35,625 21,648 21,648 21,648

CAPITAL OUTLAY 533,917 715,120 462,106 -


TRANSFERS OUT 3,470,580 3,408,685 3,408,685 4,085,547

TOTAL 6,201,316 6,643,233 6,353,135 6,492,402

Expenditure Summary

DRAFT

118

Fund 525

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

REVENUES BY SOURCE

TAXES


FEES 413,352 450,000 267,803 300,000

MISCELLANEOUS REVENUE 16,107 754,500 766,500 6,604,500


TOTAL REVENUES AND RESOURCES 429,459 1,204,500 1,034,303 6,904,500






FINANCING - - - 8,365

CAPITAL OUTLAY & IMPR. 990,492 1,820,986 2,570,986 6,600,000

TRANSFER OUT - 14,721 14,721 14,721


NET REVENUES OVER/(UNDER) EXPENDITURES (718,324) (725,738) (1,619,929) 276,714


ENDING FUND BALANCE 1,955,589 1,229,851 335,660 612,374

WATER CAPITAL IMPROVEMENT FUND SUMMARY SCHEDULE OF REVENUES,


WATER CAPITAL IMPROVEMENT FUND

DRAFT

119

Fund 525

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

FEES

33204 CAPITAL RECOVERY WATER 413,352 450,000 267,803 300,000

TOTAL FEES 413,352 450,000 267,803 300,000


39004 INTEREST INCOME 16,107 4,500 16,500 4,500

39227 BOND PROCEEDS - CO 2021 750,000 750,000 6,600,000

TOTAL MISCELLANEOUS REVENUE 16,107 754,500 766,500 6,604,500

GRAND TOTAL 429,459 1,204,500 1,034,303 6,904,500



525.4810

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

54004 PROFESSIONAL SERVICES 152,677 81,466 58,660

54011 BANK FEES 4,614 4,700 1,500 4,700

5486 BOND ISSUANCE COST 8,365 8,365


55005 BOND ISSUANCE COST 8,365

TOTAL FINANCING - - - 8,365

CAPITAL OUTLAY & IMP.

56001 ASR Well Drilling 699,740 1,382,986 1,382,986 -

56021 ARWA 1A LINE SEGMENT 290,752 58,000 58,000 -

56120 OLD BLACK COLONY EST 300,000 1,050,000 6,600,000

56121 OLD BLACK COLONY 12" LINE 80,000 80,000

TOTAL CAPITAL OUTLAY & IMP. 990,492 1,820,986 2,570,986 6,600,000

58003 TRANSFER TO FUND 690 14,721 14,721 14,721

TOTAL TRANSFER OUT - 14,721 14,721 14,721


WATER CAPITAL IMPROVEMENT FUND EXPENDITURES


DRAFT

120

Fund 625

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

REVENUES BY SOURCE

FEES 689,796 785,000 901,077 785,000


MISCELLANEOUS REVENUE 252,347 6,102,000 9,632,807 452,500

TOTAL REVENUES AND RESOURCES 942,143 6,887,000 10,533,884 1,237,500



FINANCING - 67,675 80,000 7,500

CAPITAL OUTLAY & IMPR. 10,818,341 25,628,613 14,788,683 11,190,000

TRANSFER OUT - 119,100 119,100 119,100


NET REVENUES OVER/(UNDER) EXPENDITURES (10,193,359) (19,012,441) (4,613,074) (10,091,100)


ENDING FUND BALANCE 20,008,227 995,786 15,395,153 5,304,053

WASTEWATER CAPITAL FUND SUMMARY SCHEDULE OF REVENUES,


Fund 625

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

33223 CAPITAL RECOVERY SEWER 689,796 785,000 901,077 785,000

TOTAL FEES 689,796 785,000 901,077 785,000



39004 INTEREST INCOME 252,347 36,000 2,807 2,500

39227 BOND PROCEEDS 6,066,000 9,630,000 450,000

TOTAL MISCELLANEOUS REVENUE 252,347 6,102,000 9,632,807 452,500

GRAND TOTAL 942,143 6,887,000 10,533,884 1,237,500


WASTEWATER CAPITAL IMPROVEMENT FUND



DRAFT

121

625.4812

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

54004 PROFESSIONAL SERVICES 304,738 72,053 153,175

54011 BANK FEES 12,423 12,000 6,000 12,000

54085 DEBRECIATION -


55005 BOND ISSUANCE COST 67,675 80,000 7,500

TOTAL FINANCING - 67,675 80,000 7,500


56001 CAPITAL OUTLAY - CONSTRUCTION 22,459 6,561,000 495,000 -

56201 SPORTSPLEX SEWER LINE 1,990 210,316 124,404

Bradfield LIFSCHUTZ Gravity Intercepter 450,000

FM 1626 WW Service Extention Study 100,000

56205 S. LOOP 4 LS REPLACEMENT 31,670 1,448,380 1,448,380 -

56208 WWTP EXPANSION 3.5 MGD 10,538,518 12,497,196 12,497,196 -

5610 FURNITURE -

5611 GARLIC CREEK LFT STA-2014A

56210 SUNFIELD 20 IN EFFLUENT FORCE MAIN 223,704 4,911,721 223,703 10,640,000

I

J

TOTAL CAPITAL OUTLAY & IMP. 10,818,341 25,628,613 14,788,683 11,190,000

58003 TRANSFER TO FUND 690 119,100 119,100 119,100

TOTAL TRANSFER OUT - 119,100 119,100 119,100


WASTEWATER CAPITAL IMPROVEMENT FUND EXPENDITURES

DRAFT

122

Fund 850

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

REVENUES BY SOURCE

ADMIN REIMBURSEMENTS 400,000 367,300

MISCELLANEOUS REVENUE 1,700,000 2,600,000

TOTAL REVENUES AND RESOURCES 400,000 1,700,000 2,600,000 367,300


FINANCING - 18,861 18,861 -

CAPITAL OUTLAY & IMPROVEMENTS 281,113 1,741,100 2,641,100 767,300

TOTAL EXPENDITURES BY CATEGORY 281,113 1,759,961 2,659,961 767,300

NET REVENUES OVER/(UNDER) EXPENDITURES 118,887 (59,961) (59,961) (400,000)


ENDING FUND BALANCE 456,100 396,139 396,139 (3,861)

GENERAL CAPITAL IMPROVEMENT FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES, AND NET CHANGE IN FUND BALANCE

Fund 850

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

36006 TRANSFER FROM FUND 475 400,000 - 200,000

TRANSFER FROM FUND XXX ARPA 167,300

ADMIN REIMBURSEMENTS 400,000 - - 367,300


39012 EDC REIMBURSEMENTS PARKS/REC - -

39227 BOND PROCEEDS - CO 2021 1,700,000 2,600,000 -

TOTAL MISCELLANEOUS REVENUE - 1,700,000 2,600,000 -

GRAND TOTAL 400,000 1,700,000 2,600,000 367,300


GENERAL CAPITAL IMPROVEMENT FUND

GENERAL CAPITAL IMPROVEMENT FUND

DRAFT

123

GENERAL CAPITAL IMPROVEMENT FUND 850.4816

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

55005 BOND ISSUANCE COST 18,861 18,861 -

TOTAL FINANCING - 18,861 18,861 -

56001 CAPITAL OUTLAY - CONSTRUCTION 281,113 1,741,100 41,100 767,300

Cabela's Connector Construction 1,000,000

Garison Park Land Expansion 1,000,000

Garison Park Ph I Design 600,000

TOTAL CAPITAL OUTLAY & IMP. 281,113 1,741,100 2,641,100 767,300

TOTAL EXPENDITURES 281,113 1,759,961 2,659,961 767,300

DRAFT

124

Fund 861

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

REVENUES BY SOURCE

TAXES

PERMITS & LICENSES - - - -

FEES - - - -

MISCELLANEOUS REVENUE - - - -

OTHER SOURCES & USES - - -

TOTAL REVENUES AND RESOURCES - - - -





CAPITAL OUTLAY & IMPR. 1,315 - - -


NET REVENUES OVER/(UNDER) EXPENDITURES (229,144) (188,010) (142,252) (121,729)



PROP 1 MUNICIPAL FACILITY FUND SUMMARY SCHEDULE OF REVENUES,


Fund 861

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget


3900 2014 CO DEPOSIT -

39000 TRANSFERS IN


3902 AUCTION ITEMS

3903 RECYCLING

39004 INTEREST INCOME

TOTAL MISCELLANEOUS REVENUE - - - -

GRAND TOTAL - - - -

PROP 1 MUNICIPAL FACILITY FUND



DRAFT

125

861.4861

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Adopted

Budget

REPAIRS & MAINT.


53002 REPAIRS & MAINT. FACILITY


DESIGNATED SERVICES

54000 ADVERTISING

54004 PROFESSIONAL SERVICES 107,500 156,585 89,325 88,557

54066 OTHER MISC DESIGNATED EXPENSE 85,962



56001 CAPITAL OUTLAY - CONSTRUCTION 1,315

TOTAL CAPITAL OUTLAY & IMP. 1,315 - - -


PROP 1 MUNICIPAL FACILITY FUND EXPENDITURES


DRAFT

126

Fund 862

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

TAXES


FEES - - - -

MISCELLANEOUS REVENUE - - -


TOTAL REVENUES AND RESOURCES - - - -




CAPITAL OUTLAY & IMPR. - - - 88,381


NET REVENUES OVER/(UNDER) EXPENDITURES (693,451) (55,760) (53,440) (126,286)



PROP 2 PUBLIC SAFETY FACILITY FUND SUMMARY SCHEDULE OF REVENUES,


PROP 2 PUBLIC SAFETY FACILITY FUND

DRAFT

127

Fund 862

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget


3900 2014 CO DEPOSIT -

39000 TRANSFERS IN -

39004 INTEREST

BOND PROCEEDS

TOTAL MISCELLANEOUS REVENUE - - - -

GRAND TOTAL - - - -



862.4862

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REPAIRS & MAINT.



DESIGNATED SERVICES

54004 PROFESSIONAL SERVICES 48,639 45,285 38,872 24,331

54066 OTHER MISC DESIGNATED EXPENSE 634,038 -



56001 CAPITAL OUTLAY - CONSTRUCTION - 88,381

56002 PROJECT PROFESSIONAL FEES -

56003 CAPITAL OUTLAY - EQUIPMENT -

TOTAL CAPITAL OUTLAY & IMP. - - - 88,381


PROP 2 PUBLIC SAFETY FACILITY FUND EXPENDITURES


DRAFT

128

Fund 863

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

TAXES


FEES - - - -

MISCELLANEOUS REVENUE 61,898 15,000 36,366 -


TOTAL REVENUES AND RESOURCES 61,898 15,000 36,366 -





DESIGNATED SERVICES - - 12,113 -

CAPITAL OUTLAY & IMPROVEMENTS 3,121,846 2,799,012 1,450,509 -

TOTAL EXPENDITURES BY CATEGORY 3,199,171 2,875,948 1,539,718 76,936

NET REVENUES OVER/(UNDER) EXPENDITURES (3,137,273) (2,860,948) (1,503,352) (76,936)


-

ENDING FUND BALANCE 1,950,761 (910,187) 447,409 370,473

PROP 3 STREETS FUND SUMMARY SCHEDULE OF REVENUES,


PROP 3 STREETS FUND

DRAFT

129

Fund 863

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget


3900 2014 CO DEPOSIT - -


3901 MISCELLANEOUS REVENUE - 35,366 -

3902 AUCTION ITEMS

3903 RECYCLING

39004 INTEREST INCOME 61,898 15,000 1,000 -

39202 OTHER GRANT REVENUE

TOTAL MISCELLANEOUS REVENUE 61,898 15,000 36,366 -

GRAND TOTAL 61,898 15,000 36,366 -


PROP 3 STREETS FUND

PROP 3 STREETS FUND

DRAFT

130

863.4863

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

PERSONNEL

51000 SALARY - FULL TIME 59,558 58,880 58,880 58,880

51008 CELL PHONE ALLOWANCE 581 576 736 576

51005 LONGEVITY PAY 87 87 87

51015 FICA TAX 4,618 4,572 4,572 4,572


51017 WORKER'S COMP 269 269 269

51018 RETIREMENT 8,430 8,312 8,312 8,312

51019 OTHER PERSONNEL EXPENSES 224 225 225 225


DESIGNATED SERVICES

54004 PROFESSIONAL SERVICES 12,113

TOTAL DESIGNATED SERVICES - - 12,113 -


56001 CAPITAL OUTLAY - CONSTRUCTION 2,639,665 2,734,924 1,386,421 -

56002 CAPITAL OUTLAY - CONSTRUCTION MANAGEMENT475,748 64,088 64,088

56005 CAPITAL OUTLAY - LEGAL 6,433

TOTAL CAPITAL OUTLAY & IMP. 3,121,846 2,799,012 1,450,509 -

TOTAL EXPENDITURES 3,199,171 2,875,948 1,539,718 76,936

PROP 3 STREETS FUND EXPENDITURES

Staffing (FTE) FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

Project Manager 0 .64 .64 .64

TOTAL 0 .64 .64 .64

DRAFT

131

Fund 864

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

TAXES


FEES - - - -

MISCELLANEOUS REVENUE 43,045 2,625,236 165,204 2,625,236


TOTAL REVENUES AND RESOURCES 43,045 2,625,236 165,204 2,625,236





DESIGNATED SERVICES 292 - 22,853 -

CAPITAL OUTLAY & IMPROVEMENTS 424,564 5,323,240 1,701,414 3,000,000

TOTAL EXPENDITURES BY CATEGORY 468,350 5,366,468 1,767,684 3,043,228

NET REVENUES OVER/(UNDER) EXPENDITURES (425,305) (2,741,232) (1,602,480) (417,992)


ENDING FUND BALANCE 2,193,039 (548,193) 590,559 172,567

PROP 4 DRAINAGE FUND SUMMARY SCHEDULE OF REVENUES,


PROP 4 DRAINAGE FUND


DRAFT

132

Fund 864

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget



39004 INTEREST INCOME 43,045 11,500 204 11,500

39202 OTHER GRANT REVENUE - 2,613,736 165,000 2,613,736

TOTAL MISCELLANEOUS REVENUE 43,045 2,625,236 165,204 2,625,236

OTHER SOURCES & USES

TOTAL OTHER SOURCES & USES - - - -

GRAND TOTAL 43,045 2,625,236 165,204 2,625,236



DRAFT

133

864.4864

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

SALARIES & BENEFITS

51000 SALARY - FULL TIME 33,501 33,120 33,120 33,120

51008 CELL PHONE ALLOWANCE 326 324 414 324

51005 LONGEVITY PAY 49

51015 FICA TAX 2,597 2,572 2,572 2,572


51017 WORKER'S COMP 151 151 151

51018 RETIREMENT 4,742 4,676 4,676 4,676

51019 OTHER PERSONNEL EXPENSES 127 126 176 126


DESIGNATED SERVICES

ADVERTISING 292 - 223

PROFESSIONAL SERVICES 22,630

TOTAL DESIGNATED SERVICES 292 - 22,853 -


56001 CAPITAL OUTLAY - CONSTRUCTION 356,696 5,281,472 1,651,792 3,000,000

56002 CAPITAL OUTLAY - CONSTRUCTION MANAGEMENT13,856 41,768 41,768

56005 CAPITAL OUTLAY - PPE 54,012 - 7,854

TOTAL CAPITAL OUTLAY & IMP. 424,564 5,323,240 1,701,414 3,000,000

TOTAL EXPENDITURES 468,350 5,366,468 1,767,684 3,043,228

PROP 4 DRAINAGE FUND EXPENDITURES

Staffing (FTE) FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

Project Manager 0 .36 .36 .36

TOTAL 0 .36 .36 .36

DRAFT

134

Fund 865

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

TAXES


FEES - - - -

MISCELLANEOUS REVENUE 38,741 3,595 -


TOTAL REVENUES AND RESOURCES 38,741 - 3,595 -





DESIGNATED SERVICES - - 47,797 -

CAPITAL OUTLAY & IMPROVEMENTS 2,208,173 120,668 30,572 -

TOTAL EXPENDITURES BY CATEGORY 2,208,173 120,668 78,369 -

NET REVENUES OVER/(UNDER) EXPENDITURES (2,169,432) (120,668) (74,774) -

BEGINNING FUND BALANCE 2,244,206 74,774 74,774 -

ENDING FUND BALANCE 74,774 (45,894) - -

PROP 5 PARKS & TRAILS FUND SUMMARY SCHEDULE OF REVENUES,


PROP 5 PARKS & TRAILS FUND

DRAFT

135

Fund 865

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget


39000 TRANSFERS IN - 3,412

39004 INTEREST INCOME 38,741 - 183 -

TOTAL MISCELLANEOUS REVENUE 38,741 - 3,595 -

GRAND TOTAL 38,741 - 3,595 -



865.4865

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

DESIGNATED SERVICES

54000 ADVERTISING -

54004 PROFESSIONAL SERVICES 47,797

TOTAL DESIGNATED SERVICES - - 47,797 -


56001 CAPITAL OUTLAY - CONSTRUCTION 119,177 119,638 28,004

56002 CAPITAL OUTLAY - CONSTRUCTION MANAGEMENT2,063,079 1,030 -

56005 CAPITAL OUTLAY - PPE 25,917 - 2,568

TOTAL CAPITAL OUTLAY & IMP. 2,208,173 120,668 30,572 -

TOTAL EXPENDITURES 2,208,173 120,668 78,369 -

PROP 5 PARKS & TRAILS FUND EXPENDITURES


DRAFT

136

Fund 605

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

FEES 11,217 11,350 8,732 2,500

BOND PROCEEDS - - - 460,000






DESIGNATED SERVICES 13,113 70,287 70,287 -

CAPITAL OUTLAY & IMPROVEMENTS - - - 460,000


NET REVENUES OVER/(UNDER) EXPENDITURES (1,896) (58,937) (61,555) 2,500



PURPLE PIPE FUND SUMMARY SCHEDULE OF REVENUES, EXPENDITURES


FUND 605

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

FEES

33206 PURPLE PIPE FEES 11,217 11,350 8,732 2,500

BOND PROCEEDS 460,000

TOTAL FEES 11,217 11,350 8,732 462,500

GRAND TOTAL 11,217 11,350 8,732 462,500


PURPLE PIPE FUND

PURPLE PIPE FUND

DRAFT

137

PURPLE PIPE FUND 605.4740

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

54004 PROFESSIONAL SERVICES 13,113 70,287 70,287 -

TOTAL DESIGNATED SERVICES 13,113 70,287 70,287 -

Reuse Water - Stagecoach Pond Pumps and Piping 460,000

TOTAL CAPITAL OUTLAY & IMP. - - - 460,000


DRAFT

138

Fund 125

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

REVENUES BY SOURCE

TAXES 1,314,234 1,409,549 1,409,549 1,550,504









LOCAL GOVERNMENT CORPORATION FUND SUMMARY SCHEDULE OF

REVENUES, EXPENDITURES AND NET REVENUE/EXPENDITURE CHANGE

LOCAL GOVERNMENT CORPORATION (LGC) FUND

DRAFT

139

Fund 125

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget


31100 HAYS COUNTY SALES TAX 87,977 73,700 73,700 81,070

31102 HAYS CNTY PROP TAX - WFARGO 499,457 511,973 511,973 563,170

31103 EDC SALES TAX REVENUE 226,631 181,800 181,800 199,980

31105 COB PROPERTY TAX - WELLS FARGO 412,108 531,751 531,751 584,926

31106 HOT TAX 40% TIRZ 88,061 110,325 110,325 121,358

TOTAL TAXES 1,314,234 1,409,549 1,409,549 1,550,504


39400 CITY OF BUDA-TAXES 298,668 248,700 248,701 273,571

39004 INTEREST 4,137 2,200 2,200 1,500


GRAND TOTAL 1,617,039 1,660,449 1,660,450 1,825,575


LGC FUND

LGC FUND 125.4125

Object Description

FY 2020

Actual

FY 2021

Amended

Budget

FY 2021

Projected

Budget

FY 2022

Proposed

Budget

54011 BANK FEES 7,004 50 50 50

54200 PROPERTY TAX BUDA - WELLS FARGO 412,108 531,751 531,751 584,926

54201 HAYS CO PROP TAX - WELLS FARGO 499,457 511,973 511,973 563,170

54202 HAYS CO SALES TAX - WELLS FARGO 71,298 73,700 73,700 81,070

54203 CITY OF BUDA SALES TAX -WFARGO 136,199 124,350 124,351 136,786

54204 EDC SALES TAX - WELLS FARGO 83,650 90,900 90,900 99,990

54205 BUDA SALES TAX -CABELAS 136,199 124,350 124,351 136,786

54206 EDC SALES TAX - CABELAS 83,651 90,900 90,900 99,990

54207 HAMPTON HOT TAX - WELLS FARGO 28,423 36,775 36,775 36,775

54208 MICROTEL HOT TAX - WELLS FARGO 28,000 36,775 36,775 36,775

54209 FAIRFIELD INN HOT TAX - WELLS FARGO 24,724 36,775 36,775 36,775

TOTAL DESIGNATED SERVICES 1,510,713 1,658,299 1,658,300 1,813,093


LOCAL GOVERNMENT CORPORATION (LGC) FUND

DRAFT

140

Prior Years 22 23 24 25 26

Parks 1,558,000 11,991,000 8,125,000 75,000 185,000 - 22,563,000 44,497,000 Facility 490,000 440,942 80,000 170,000 55,000 175,000 6,750,000 8,160,942

Water 3,081,000 6,995,000 1,895,000 1,625,000 - 1,400,000 5,000,000 19,996,000 Wastewater 34,629,600 882,880 5,800,000 242,000 3,178,000 4,228,000 3,408,000 52,368,480

Reclaimed Water 50,000 460,000 975,000 75,000 - 510,000 3,425,000 5,495,000 Mobility 2,177,000 27,077,970 9,178,806 27,615,800 1,400,000 1,116,000 66,279,000 134,844,576

Drainage 610,000 - 3,388,000 550,000 50,000 270,000 - 4,868,000

Prior Years 22 23 24 25 26

Park ProjectsP03 Garison Memorial Park Development 400,000 11,000,000 - - - - 9,000,000 20,400,000 P04 Sports Complex Improvements 998,000 - - - - - 4,248,000 5,246,000 P05 Greenbelt Improvements (Downtown Plan) - - - - - - 900,000 900,000 P06 Eastside Community Park Land Acquisition - - 8,000,000 - - - - 8,000,000 P07 Recreation Center with Pool - - - 75,000 - - 8,200,000 8,275,000 P08 Bradfield Park Playground and Restroom 160,000 - - - - - - 160,000 P10 Green Meadows Park Improvements - 283,500 - - - - - 283,500 P11 Stagecoach Park Improvements - - 125,000 - - - - 125,000 P13 City Park Shade Structures - 100,000 - - - - - 100,000 P14 City Park Parking Areas - 607,500 - - - - - 607,500 P15 Parks Equipment Storage - - - - - - 215,000 215,000 P16 Main Street / S Loop 4 Sidewalk to Norris Skate Park - - - - 185,000 - - 185,000

- - - - - - - - Total Use of Funds 1,558,000 11,991,000 8,125,000 75,000 185,000 - 22,563,000 44,497,000

Facility ProjectsF01 Public Works Facility Expansion 50,000 - - - - - 6,750,000 6,800,000 F02 Convention Center - - - - - - - - F03 Basil Anthony Moreau Welcome Center Remodel 400,000 440,942 - - - - - 840,942 F04 Downtown / City Park Parking Study 40,000 - - - - - - 40,000 F05 121 Main Street Siding - - 55,000 - - - - 55,000 F06 Stagecoach House Historic Restoration - - - - 55,000 175,000 - 230,000 F07 Downtown Parking Lot Site Lighting - - 25,000 170,000 - - - 195,000

Total Use of Funds 490,000 440,942 80,000 170,000 55,000 175,000 6,750,000 8,160,942

Water ProjectsW01 ASR / Trinity Well 1,896,000 - 150,000 700,000 - - - 2,746,000 W03 Water Master Plan - 175,000 - - - - - 175,000 W04 IH-35 12" Transmission Main Loop - - - 200,000 - 1,400,000 - 1,600,000 W09 Old Black Colony Road 12" Transmission Main & Pressure Valve - - 1,300,000 - - - - 1,300,000 W11 Old Black Colony Water Storage Facilities 1,050,000 6,600,000 - - - - - 7,650,000 W12 Old Black Colony to Treehaven 12" Line Upsize 135,000 - - - - - - 135,000 W13 ASR/Trinity 2 & 3 - - - - - - 5,000,000 5,000,000 W14 FM 2770 12" Waterline - - 125,000 725,000 - - - 850,000 W15 South Loop 4 Water Tank Paint and Rehabilitation - - 320,000 - - - - 320,000 W16 Downtown Water Tank Paint and Rehabilitation - 220,000 - - - - - 220,000

Total Use of Funds 3,081,000 6,995,000 1,895,000 1,625,000 - 1,400,000 5,000,000 19,996,000

Wastewater Projects

PROJECT CATEGORY SUMMARYPROJECT Fiscal Year

Future TotalCATEGORY

COMBINED PROJECT SUMMARYPROJECT Fiscal Year

Future TotalCATEGORY

DRAFT

141

WW00 WWTP Phase III Expansion & Garrison Road Influent Wastewater Interceptor 23,575,600 - - - - - - 23,575,600 WW04 Wastewater Manhole Rehabilitation - 202,880 - - - - - 202,880 WW07 South Loop 4 Lift Station Decommission & Gravity Interceptor Extension 1,500,000 - - - - - - 1,500,000 WW10 Northwest IH-35 15" Gravity Interceptor - - - - - 1,472,000 - 1,472,000 WW11 Bradfield/Lifschutz 12"/16"/18" Gravity Interceptor Expansion - 450,000 3,000,000 - - - - 3,450,000 WW12 Direct Potable Reuse (DPR) Feasibility Study - - - - - - 408,000 408,000 WW13 Garlic Creek Basin Inflow & Infiltration Study 50,000 - - - - - - 50,000 WW14 Edwards Aquifer Recharge Zone Integrity Testing & Rehabilitation - 50,000 - - - - - 50,000 WW15 Overlook Lift Station Upsize and Interceptor for Cole Springs Road - - - - 700,000 - - 700,000 WW16 Sunfield Effluent Wastewater Discharge Force Main 9,504,000 - - - - - - 9,504,000 WW17 Carpenter Hill Lift Station, Gravity Influent And Force Main Expansion - - - - 241,000 2,169,000 - 2,410,000 WW18 FM 967 Interceptor Expansion to 12" - - - - 65,000 587,000 - 652,000 WW19 Lower Garlic Creek Interceptor Expansion 18" to 21" - - - 198,000 1,779,000 - - 1,977,000 WW20 Upper Garlic Creek Interceptor Expansion to 15" - - - 44,000 393,000 - - 437,000 WW21 Dacy Lane Lift Station and Force Main - - 2,800,000 - - - - 2,800,000 WW22 FM1626 Wastewater Service Extension Study - 100,000 - - - - - 100,000 WW23 Lift Station Condition and Capacity Assessment - 80,000 - - - - - 80,000 WW24 Nighthawk Lift Station Capacity Increase - - - - - - 3,000,000 3,000,000

Total Use of Funds 34,629,600 882,880 5,800,000 242,000 3,178,000 4,228,000 3,408,000 52,368,480

Reclaimed Water ProjectsRW00 Reclaimed Water Ground Storage Tank 50,000 - - - - - - 50,000 RW01 Main Street and Interstate 35 Reuse Loop - - 975,000 - - - - 975,000 RW02 Reuse Water - Stagecoach Pond Pumps and Piping - 460,000 - - - - - 460,000 RW03 Westside Reuse Expansion Analysis - - - 75,000 - - - 75,000 RW04 967 Force Main Conversion and Reuse Line - - - - - 510,000 - 510,000 RW05 Buda Sportsplex Reuse Line - - - - - - 1,825,000 1,825,000 RW06 Reuse Ground Storage Tank and Pump Station - - - - - - 1,600,000 1,600,000

Total Use of Funds 50,000 460,000 975,000 75,000 - 510,000 3,425,000 5,495,000

Mobility ProjectsM01 Roadway Impact Fee Study 60,000 - - - - - - 60,000 M03 Cabela's Drive at Old San Antonio Road Traffic Signal - - - - 400,000 - - 400,000 M04 Garlic Creek Parkway Study - - 350,000 - - - 500,000 850,000 M05 Cabela's Connector 1,420,000 - - - - - - 1,420,000 M06 IH-35 to Old San Antonio Connector - - 854,686 - - - - 854,686 M07 Downtown Streetscaping Improvements - Main St. - - - - - - 1,500,000 1,500,000 M09 Old Black Colony Road Reconstruction - 10,021,000 - 13,984,800 - - - 24,005,800 M10 West Goforth Road Reconstruction - 9,107,000 - 10,124,000 - - - 19,231,000 M11 FM 2001 Pedestrian and Bicycle Trail 200,000 400,000 - - - - - 600,000 M12 South Loop 4 Sidewalk (Downtown to Meadows at Buda) - - - - - - 1,303,000 1,303,000 M13 FM 1626 and RM 967 Intersection Study - - - 240,000 - - - 240,000 M14 Talley Loop Rehabilitation - 409,230 713,000 - - - - 1,122,230 M15 Oyster Creek Drive Rehabilitation - - - - - 616,000 - 616,000 M16 Green Meadows Lane Rehabilitation - - - - - - 3,142,000 3,142,000 M17 Middle Creek Drive Rehabilitation - 864,000 2,931,000 - - - - 3,795,000 M20 Railroad Street Reconstruction - - - - - 500,000 1,100,000 1,600,000 M21 Austin Street Reconstruction - 3,492,040 - 3,267,000 - - - 6,759,040 M23 Interstate Drive Reconstruction - - - - 1,000,000 - - 1,000,000 M24 Cole Springs Road Reconstruction - - - - - - 34,734,000 34,734,000 M25 Old Goforth Rd / Old FM 2001 Reconstruction - Overpass to Hillside Terrace Connector - - - - - - 6,800,000 6,800,000 M26 Downtown Streets Reconstruction - - - - - - 4,100,000 4,100,000 M27 Overpass Road / FM 2001 Intersection Improvements - - 721,120 - - - - 721,120 M28 Oyster Creek / Mark's Overlook at RM 967 Signal - - - - - - 400,000 400,000 M29 RM 967 Accel / Decel Lanes - 930,650 1,639,000 - - - - 2,569,650 M30 Main Street Pedestrian Crossings - - - - - - 1,500,000 1,500,000 M31 Downtown Railroad Crossing Safety Improvements - - - - - - 8,400,000 8,400,000 M32 Harvest Meadows Roadway Extension - - - - - - 1,900,000 1,900,000

DRAFT

142

M33 RM 967 Sidewalk from Old Buda Elementary to Downtown 122,000 55,000 - - - - - 177,000 M34 Cabela's Drive Sidewalk Connection - - 50,000 - - - - 50,000 M35 Old San Antonio Rd. Sidewalk Gap - - 67,000 - - - - 67,000 M36 Garlic Creek Trail 300,000 445,500 - - - - - 745,500 M37 Onion Creek Trail from RM 967 to Garison Park - 553,500 - - - - - 553,500 M38 Bradfield Trail Connection to West Goforth 75,000 - - - - - - 75,000 M39 FM 2770 Trail from Cole Springs Road to Bluff Street - - - - - - 592,000 592,000 M40 RM 967 Sidewalk from FM 1626 to City Limits - - - - - - 308,000 308,000 M41 Pavement Management Plan Implementation - - - - - - - - M42 RM 967 Right Turn Lane onto FM 1626 - 444,260 1,037,000 - - - - 1,481,260 M43 FM 2770 / Main St / China St Pedestrian Connections - 355,790 816,000 - - - - 1,171,790

Total Use of Funds 2,177,000 27,077,970 9,178,806 27,615,800 1,400,000 1,116,000 66,279,000 134,844,576

Drainage ProjectsD02 Whispering Hollow Street Drainage 410,000 - - - - - - 410,000 D03 Garlic Creek Tributary Under RM 967 - - - - 50,000 270,000 - 320,000 D05 West Lifschutz Area Drainage - - 1,700,000 - - - - 1,700,000 D06 Drainage Master Plan - - 175,000 - - - - 175,000 D07 Lifschutz Central Area Drainage - - 1,408,000 - - - - 1,408,000 D08 West Goforth Drainage Improvements 150,000 - - - - - - 150,000 D09 Wild Wind Cove Groundwater Study 50,000 - - - - - - 50,000 D10 Onion Creek Watershed Protection Pilot Project - - 50,000 150,000 - - - 200,000 D11 Drainage Inventory, Inspection and Maintenance Plan - - 55,000 - - - - 55,000

Total Use of Funds 610,000 - 3,388,000 550,000 50,000 270,000 - 4,868,000

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COMPREHENSIVE FINANCIAL MANAGEMENT POLICY STATEMENTS

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Table of Contents

Objectives……………………………………………………………….………….….Page 147

Section I. Accounting, Auditing, and Financial Reporting……….………..……Page 147

Section II. Budget and Long Range Financial Planning………………………… Page 148

Section III. Revenues……………………..……………………………………….Page 151

Section IV. Expenditures………………..…………………………………………Page 153

Section V. Fund Balance, Transfers, and Reserves…….…………………………Page 154

Section VI. Capital Expenditures and Improvements……………………………...Page 155

Section VII. Debt…………………………………………………………………...Page 156

Section VIII. Cash Management and Investments……………………..……….…....Page 158

Section IX. Grants and Intergovernmental Revenues……………………..…….…Page 159

Section X. Financial Consultants…………………………………………………..Page 161

Section XI. Internal Controls…………………………………………………….…Page 162

Section XII. Purchasing…………………….…………………………………….…Page 163

Section XIII. Cash Management Internal Controls…………………...……….......…Page 164

Section XIV Contracts & Signatory…………………………………………..….….Page 165

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Comprehensive Financial Management Policy Statements

Municipal resources must be wisely used to ensure adequate funding for the services, public facilities, and infrastructure necessary to meet immediate and long-term needs. These policy statements safeguard the fiscal stability required to achieve the City’s objectives and ensure long-term financial health.

Objectives:

A. To guide City Council and management policy decisions that have significant fiscal impact.B. To employ balanced revenue policies that provides adequate funding for services and service levels.C. To maintain appropriate financial capacity for present and future needs.D. To maintain sufficient reserves so as to maintain service levels during periods of economic downturn.E. To promote sound financial management by providing accurate and timely information on the City’s

financial condition.F. To protect the City’s credit rating and provide for adequate resources to meet the provisions of the

City’s debt obligations on all municipal debt.G. To ensure the legal use of financial resources through an effective system of internal controls.H. To promote cooperation and coordination with other governments and the private sector in financing

and delivery of services.

I.

ACCOUNTING, AUDITING, AND FINANCIAL REPORTING

Maintain accounting practices that conform to generally accepted accounting principles and comply with prevailing federal, state, and local statutes and regulations. Provide for, prepare and present regular reports that analyze and evaluate the City’s financial performance and economic condition.

A. Accounting Practices and PrinciplesThe City will maintain accounting practices that conform to generally accepted accounting principles(GAAP) as set forth by the Governmental Accounting Standards Board (GASB), the authoritativestandard setting body for units of local government.

All City financial documents, except monthly interim financial reports, including official statements accompanying debt issues, Comprehensive Annual Financial Reports and continuing disclosures statements, will meet these standards. Monthly interim financial reports are on a cash basis and will be reported as budgeted. At year-end, the general ledger and financials will be converted to full accrual basis. GASB 34 requires using the full accrual method on the government-wide financial statements.

B. Financial and Management ReportingThe Finance Director will prepare and present to the City Council quarterly, at minimum, a quarterly financial report to show the financial condition of the City. The report will explain any key economic or fiscal developments and note and significant deviations from the budget. Any remedial actions necessary to maintain the City’s financial position will be included, if needed.

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In addition to the quarterly financial report, the Finance Director will distribute a monthly financial report of the City detailing revenues received through the end of the prior month and expenditures incurred during the prior month for all City Funds.

As an additional independent confirmation of the quality of the City’s financial reporting, the City will annually seek to obtain the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting.

C. Annual AuditPursuant to State Statute, the City shall have its records and accounts audited annually and shall have anannual financial statement prepared based on the audit. The audit shall be performed by certified publicaccounting (CPA) firm, licensed to practice in the State of Texas. The audit firm will audit the City’saccounts and review the City’s internal controls. The annual financial statement, including the auditor’sopinion, shall be filed with the City Clerk within 180 days after the last day of the City’s fiscal year.

The audit firm shall also provide a Single Audit of Federal and State grants, when necessary. An official Comprehensive Annual Financial Report (CAFR) shall be issued no later than six (6) months following the end of the fiscal year. The Finance Director shall be responsible for establishing a process to ensure timely resolution of audit recommendations.

D. Audit CommitteeThe City Council shall appoint or confirm the audit committee, consisting of at least three members of theCity Council. The role of the committee is to assist City Council and the City Manager in fulfillingoversight responsibilities for financial reporting, audit processes, and effective internal control systems.

E. Annual Financial DisclosureAs required by the Securities and Exchange Commission (SEC) Rule 15c2-12, the City, with the supportof the City’s financial advisor, will provide certain annual financial information to various informationrepositories through disclosure documents or set of documents that include the necessary information.This will include any periodic materials event notices as required by the SEC.

II.

BUDGET AND LONG RANGE FINANCIAL PLANNING

A. Balanced BudgetThe City Manager shall file annually a structurally balanced budget for the ensuing fiscal year with CityCouncil pursuant to prevailing state and local law. A structurally balanced budget is further definedas recurring revenues funding recurring expenditures and adherence to fund balance policies. Deferrals,short-term loans, and one-time sources should be avoided as budget balancing techniques. If economicconditions dictate that the City Manager file a structurally imbalanced budget, it shall be accompanied bya plan to return the budget to structurally balanced.

B. Current Funding Basis (Recurring Revenues)The City shall budget and operate on a current funding basis. Recurring expenditures shall bebudgeted and controlled so as not to exceed current revenues. Recurring expenses will be fundedexclusively with recurring revenue sources to facilitate operations on a current funding basis.

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C. Use of Non-Recurring RevenuesNon-recurring revenue sources, such as a one-time revenue remittance or fund balance in excess ofpolicy can only be budgeted/used to fund non-recurring expenditures, such as capital purchases orcapital improvement projects. This will ensure that recurring expenditures are not funded by non-recurring sources.

D. Tax RateThe City Manager will recommend a tax rate that the City finances require in order to operate efficiently,yet effectively, meet the City Council’s expectations of services provided and service levels, and pay itsdebt.

E. Revenue Estimating for Budgeting1. In order to protect the City from revenue shortfalls and to maintain a stable level of service, theCity shall use a conservative, objective, reasonable and analytical approach when preparingrevenue estimates. The process shall include analysis of probable economic changes and theirimpact on revenues, historical collection rates, trends, development, andprobable economic changes. This approach is intended to reduce the likelihood of actual revenuesfalling short of budget estimates and should avoid mid-year service charges.

2. The City, whenever possible, will seek outside sources of revenue, such as federal, state, andlocal grants, in order to leverage local dollars.

3. Estimates from grant sources will be projected only to the specific date on which theentitlement will end.

F. Pay IncreasesThe budget shall include an amount adequate to cover employee pay increases and the amount to coverPolice step increases. The pay increases may include cost of living increases and/or overall averageperformance and merit increases, as determined annually by the City Manager. In addition, funds may bebudgeted, when appropriate, to bring identified jobs up to market salary rates. Any annual pay increaseswill be based on the City’s financial condition in relation to the overall budget.

The City’s compensation pay plans shall be approved annually by the City Council and administered by the City Manager. All employees shall be paid within the budget and established salary ranges.

G. Budget Preparation1. The City Manager shall prepare and submit the annual budget and CIP plan to the City Councilaccording to the City of Buda Charter. Department Directors have the responsibility forformulating budget proposals. New or expanded services should support City Council goals andpriorities, City Manager priority direction, and department goals. Departments are charged withimplementing them once they are approved.

2. All competing requests for City resources will be weighted within the formal annual budgetprocess.

3. Actions on items that come up throughout the year with significant financial impacts should bewithheld until they can be made in the full context of the annual budget process and long-rangeplan, unless unforeseen circumstances present themselves.

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4. Annually, the City will seek to obtain the Government Finance Officers AssociateDistinguished Budget Presentation Award. The Budget will be presented in a way that not onlymeets the criteria of the award, but also clearly communicates the budget to the public.

H. Budget ManagementIn accordance with the City Charter, the City Manager shall manage the budget after it is formallyadopted, by ordinance, by the City Council.

I. Budget AdjustmentsThe City Manager is responsible for managing the operating budget after it is formally adopted by CityCouncil, including the transfer of funds of any unencumbered appropriation balance among programswithin a fund department, office or agency.

The City Manager may further delegate levels of authority for the daily operations of the budget. Expenditures/expenses are legally adopted at the fund level. Expenditures/expenses should not exceed the adopted budget, plus subsequent changes approved by the City Council.

J. Budget AmendmentsIn order to preserve fund balances/ending balances based on projected revenues and expenditures/expenses for the current fiscal year, City Council will amend the annual budget for all funds, excludingcapital improvements funds, as set forth in the projections. City Council will amend the current fiscal yearbudget annually during the budget process.Contracts or purchases presented for City Council approval shall identify the budgeted amount for theitem within the current approved budget. A budget amendment by City Council is only necessary if thetotal appropriation for the fund is increased. This could occur under, but is not limited to, the followingsituations:

1. The budgeted appropriation will be exceeded at the fund level prior to year-end.2. Acceptance of a grant, donation, or sponsorship that was not included in the annual budget.3. Appropriation from fund balances for items that were not budgeted.

To streamline the process, budget amendments are to be considered by City Council on an as-needed basis and then formally adopted by ordinance periodically. At year end, the annual operating budget will be amended by ordinance through projections and will reflect adjustments that were approved by the City Manager.

K. Operating DeficitsThe City shall take immediate corrective action if at any time during the fiscal year expenditure andrevenue re-estimates are such that “net income” is lower than budgeted.

Corrective actions may include: • Deferral of capital equipment purchases• Deferral of pay-as-you go capital improvements• Expenditure reductions• Deferral of certain positions• Hiring freezes• Use of fund balance• Use of volunteers• Increase fees• Reduce work hours with subsequent reduction in pay

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• Eliminate positions which may require laying-off employees if there are not other vacantpositions for which they are qualified.

The use of fund balance, which is a one-time revenue source, may be used to fund an annual operating deficit, only with a subsequent approval of a plan to replenish the fund balance if it is brought down below policy level.

L. Financial Forecast and Other Long Range Plans

Financial Forecast A financial forecast should be performed for the general operating fund – the General Fund. This forecast should include a minimum of two years forecasted beyond the current year adopted budget. The forecast should enable current services and current service levels provided to be sustained over the forecast period. Operating impacts from completed capital improvement projects in the CIP shall be included in the forecast. Commitments/obligations already made that require future financial resources shall also be included.

The forecast will assess the level at which capital investment can be made; identify future commitments and resource demands; and identify the key variables that may cause change in the level of revenue.

Capital Improvements Plan (CIP) The City shall develop and maintain a Five-Year Capital Improvements Plan (CIP) and associated financial forecast for sources for funds for the CIP. The Five-Year CIP will be done in conjunction with the annual budget process.

Utility Rate Study The City shall also perform, or have performed for the City, a utility rate study to determine the annual and future rate increases or decreases for the water and wastewater utilities.

III.

REVENUES

Design, maintain, and administer a revenue system that will assure reliable, equitable, diversified and sufficient revenue stream to support desired City services. .

A. Balance and Diversification in Revenue SourcesThe City shall strive to maintain a balanced and diversified revenue system to protect the City fromfluctuations in any one source due to changes in local economic conditions, which may adverselyimpact that source.

B. User Fees - General Fund1. For services that benefit specific users, the City shall establish and collect fees to recover thecosts of those services. Where services provide a general public benefit, the City shall recover thecosts of those services through property and sales taxes.

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2. At a minimum, the City will strive to cover direct costs.

3. User fees should be reviewed, at a minimum, every two to three years and adjusted to avoidsharp changes.

4. Factors in setting fees shall include, but not be limited to: market and competitive pricing,effect of demand for services, and impact on users, which may result in recovering something lessthan direct, indirect and overhead costs.

5. The City may set a different fee for residents versus non-residents to cover costs.

6. User fees should be adopted by Council Ordinance and included in the Annual Fee Schedule.

C. User Fees - Enterprise Funds1. Utility rates and other Enterprise Fund user fees shall be set at levels sufficient to coveroperating expenditures (direct and indirect), meet debt obligations and debt service coverage,provide funding for capital improvements, and provide adequate levels of working capital.

2. The City may set a different fee for residents versus non-residents to cover costs.

3. The Five-Year Financial Plan (rate model) and proposed operating budget shall serve as thebasis for rate change considerations.

4. When necessary, the Five-Year Financial Plan (rate model) will be built around small rateincreases annually versus higher rate increases periodically.

D. One-Time/Unpredictable Revenue Sources1. One-time, unpredictable revenue sources should not be used for ongoingexpenses/expenditures.

Donations or sponsorships provided to the City shall be used for the purposes for which it provided. Proceeds from the sale of the City’s assets will be recorded in the Fund for which those assets previously reported or assigned to.

E. Revenue CollectionThe City shall maintain high collection rates for all revenues by monitoring monthly receivables. TheCity shall follow an aggressive, consistent, yet reasonable approach to collecting revenues to the fullestextent allowed by law for all delinquent taxpayers and others overdue in payments to the City.

Revenues actually received will be compared to budgeted revenues by the Finance Department and any variances considered to be material will be investigated. This process will be summarized in the monthly financial report.

1. The City shall contract for billing and collection services when it makes financial sense to doso.2. The City shall contract for collection of delinquent receivables when it makes economic sensefor the City to do so. These may include, but not be limited to, delinquent receivable such ascourt fines and warrants.

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F. Write-Off of Uncollectible Receivables (excludes court fines and warrant)1. Receivables shall be considered for write-off as follows:

a. State statute authorizing the release of extinguishment, in whole or in part, of anyindebtedness, liability, or obligation, if applicable.

b. Accounts outstanding for 3 years, identified as uncollectible, and all attempts to collecthave been taken.

2. Accounts shall be written-off annually near year-end. Delinquent accounts will be forwarded toa collection agency, and/or a credit reporting agency.

3. The write-off of uncollected accounts is a bookkeeping entry only and does not release thedebtor from any debt owed to the City.

IV.

EXPENDITURES

Identify services, establish appropriate service levels, and administer the expenditure of available resources to assure fiscal stability and the effective and efficient delivery of those services.

A. Maintenance of Capital AssetsWithin the resources available each fiscal year, the City shall maintain capital assets and infrastructureat sufficient level to protect the City’s investment, to minimize future replacement and maintenancecosts, and to maintain service levels.

B. Periodic Program/Services ReviewsThe City Manager and staff shall undertake periodic reviews of City programs and services for bothefficiency and effectiveness. Programs or services determined to be inefficient and/or ineffective shallbe recommended through the annual budget process to be reduced in scope or eliminated.

C. PurchasingAll City purchases of goods and services shall be made in accordance with the City’s purchasingprocedure as recorded in the City of Buda’s Purchasing Procedures Manual.

D. Property/Liability Insurance ExpensesThe Property/Liability Insurance expenses account for uninsured and deductible claims for the City’sproperty and liability insurance. Claims cannot be reasonably predicted and budgeted for; therefore anyextensive expenditures will be presented to City Council and adjusted through budget adjustments asnecessary.

E. Personnel Expenditure AllocationThe City many split an employee’s salary and benefit costs between Funds if the employee’s jobresponsibilities include tasks or duties that cross Funds.

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FUND BALANCE, TRANSFERS, AND RESERVES

Maintain the fund balance and working capital of the various operating funds at levels sufficient to protect the City’s credit worthiness as well as its financial position during emergencies or economic fluctuations.

A. General Fund Unrestricted Fund BalanceThe City shall maintain the General Fund unrestricted fund balance equivalent to 3.5 months of recurringoperating expenditures, based on current year budgeted expenditures. If the fund balance exceeds thisamount, funding non-recurring expenditures in the following fiscal year may be used to draw down thebalance.

B. Water/Wastewater Unreserved Working CapitalThe City shall maintain a working capital sufficient to provide for reserves for emergencies and revenueshortfalls. A cash equivalent of 3 months of recurring operating expenditures will be established andmaintained.

C. Use of Fund Balance/Working CapitalFund balance/Working Capital shall only be used for emergencies, non-recurring expenditures/expenses or major capital purchases that cannot be accommodated through current year savings.In the event of an emergency such as violent acts of nature or any other extraordinary events that causedamages which require immediate repair or replacement, the City Manager has the authority to approvenecessary costs to restore or replace destroyed or lost items, facilities, etc. These expenses will beapproved by Council at the next available Council meeting subsequent to the event.Should such use reduce balances below the level established as the objective for that fund, restorationrecommendations will accompany the request/decision to utilize said balances.

D. Debt Service Fund Unrestricted Fund BalanceThe City shall maintain the debt service fund balance of annual debt service requirements OR afund balance reserve as required by bond ordinances, whichever is greater.

F. Fund Balance ClassificationThe governmental fund financial statements will present fund balances based on classifications thatcomprise a hierarchy that is based primarily on the extent to which the City is bound to honor certainconstraints on the use of the financial resources within the governmental funds. Fund Classifications andrequirements must comply with GAAP and GASB accordingly on a yearly basis.The classifications used will be as follows:

1. Non-spendable: The portion of the fund balance that cannot be spent because it is either (a) notin spendable form, such as inventories and prepaid items or (b) legally or contractually requiredto be maintained intact.2. Restricted: The portion of the fund balance that is restricted to specific purposes due toconstraints placed on the use of resources that are either (a) externally imposed by creditors,grantors, contributors, or laws or regulations of other governments or (b) imposed by law throughconstitution provisions or enabling legislation.3. Committed: The portion of the fund balance that can only be used for specific purposes, asdefined by formal action (resolution) by the City Council.4. Assigned: The portion of the fund balance that is constrained by the City’s intent to be usedfor specific purposes, but are neither restricted nor committed.

V.

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5. Unassigned: The portion of the fund balance that has not been assigned to another fund or isnot restricted, committed, or assigned to specific purposes. Balances are available for anypurpose. This type of balance is reported in the General Fund.

G. Transfer of Administrative ExpensesThe Water and Wastewater Utility Funds shall transfer up to 8% of the total revenues of the Water andWastewater Funds to the General Fund annually to reimburse the General Fund for administrative costsrelated to services provided by staff in the General Fund to the Water and Wastewater Funds. Theamount up to the 8% maximum will be determined and budgeted during the annual budget process.

VI.

CAPITAL EXPENDITURES AND IMPROVEMENTS

Annually review and monitor the state of the City’s capital equipment and infrastructure, setting priorities for its replacement and renovation based on needs, funding alternatives, and availability of resources.

A. Capitalization Threshold for Tangible Capital Assets1. Tangible capital items should be capitalized only if they have an estimated useful life of twoyears or more following the date of acquisition or significantly extend the useful life of theexisting asset and cannot be consumed, unduly altered, or materially reduced in valueimmediately by use and have a cost of not less than $5,000 for any individual item.

2. The capitalization threshold of $5,000 will be applied to individual items rather than to a groupof similar items. (i.e.: desks, chairs, etc.), unless doing so would have a material impact onfinancial reporting. The capitalization threshold for infrastructure will be $50,000 or more.

3. To maintain adequate control over non-capitalized tangible items, items costing $1,000 -$4,999 will be monitored and tracked through the City financial software system.

4. Accurate inventories of all tangible items will be maintained to ensure proper stewardship ofpublic property.

B. Five-Year Capital Improvements Plan (CIP)The City shall annually prepare a five-year capital improvements plan based on the needs for capitalImprovements; equipment; the status of the City infrastructure; replacement and renovation needs andpotential new projects.

Capital projects are improvements or additions to the City’s physical plant/facilities/infrastructure and become a part of the City’s asset inventory. Capital projects can be further categorized into land, buildings, improvements other than buildings, and infrastructure which includes roads, sidewalks, bridges, utility lines, physical plants, etc.

Capital costs typically consist of preliminary design, final design, and construction, and may involve the acquisition of land or easements. For purposes of the CIP, a Capital Improvement Project should generally exceed a cost of $50,000.

For the most part, projects in the CIP should be based upon master plans or developer

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agreements. This ensures the City’s CIP, which is the embodiment of the recommendations of the individual planning studies, is responsive to the officially stated direction of the City as contained in the Comprehensive Plan and supporting master plans. Examples of these supporting documents are: Water and Wastewater Modeling Plans, Thoroughfare Plan, Parks Master Plan, Trail Plan, Municipal Facilities Plan, etc.

For every project identified in the CIP, a project scope and project justification will be provided. Also, project costs shall be estimated, funding sources identified and annual operation and maintenance costs computed.

The City Manager is charged with recommending a Capital Improvements Plan to City Council. The CIP shall be filed and adopted in conjunction with the annual budget. Appropriations for capital projects are for the life of the project; therefore, re-appropriation of capital funding for budgeted projects will not be necessary.

C. Replacement of Capital Assets on a Regular Schedule (Fleet and Technology)The City shall annually prepare a schedule for the replacement of its fleet and technology capital assets.Funding for the replacement of these assets will be accomplished through the annual budget process,within the resources available each fiscal year. A variety of funding options will be explored, includingbut not limited to cash on hand and lease/purchase, based upon a determination of what would be in thebest interest of the City.

D. Capital Expenditure FinancingThe City recognizes there are three basic methods of financing its capital requirements: Fundingfrom current revenues; funding from fund balance; or funding through the issuance of debt.

VII.

DEBT

Establish guidelines for debt financing that will provide needed facilities, land, capital equipment and infrastructure improvements while minimizing the impact of debt payments on current and future revenues.

A. Use of Debt FinancingDebt financing, to include general obligation bonds, revenue bonds, certificates of obligation,certificates of participation, lease/purchase agreements, and other obligations permitted to be issued orincurred under Texas law, shall only be used to purchase capital assets that cannot be prudentlyacquired from either current revenues or fund balance and to fund infrastructure improvements andadditions. Debt will not be used to fund current operating expenditures.

B. AffordabilityThe City shall use an objective analytical approach to determine whether it can afford to issue generalpurpose debt, both General Obligation and Certificates of Obligation, water/wastewater debt, sales taxrevenue debt, and any other financing permitted by State law.

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The decision on whether or not to issue new debt shall be based on the benefits of the project, current conditions of the municipal bond market, and the City’s ability to “afford” new debt.

C. Types of Long-Term Debt1. General Obligation Bonds (GO)General Obligation bonds require voter approval and are secured by a promise to levy taxes in anamount necessary to pay annual debt service. General Obligation bonds must be issued forprojects that are in accordance with the wording in the bond proposition.

2. Certificates of ObligationCertificates of Obligation may be issued without voter approval to finance any public worksproject or capital improvement, as permitted by State law. It is the City’s policy to utilizeCertificates of Obligation to finance public improvements in certain circumstances and only afterdetermining the City’s ability to assume additional debt.

3. Revenue BondsRevenue bonds are generally payable from a designated source of revenue. They do not requirevoter approval. For the City to issue new revenue bonds, revenues, as defined in the ordinanceauthorizing the revenue bonds in question, shall meet the bond coverage ratio as defined in theordinance.

Annual adjustments to the City’s rate structures for Enterprise Funds will be made as necessary to maintain the coverage factor. If the City should issue CO’s for Water/Wastewater Improvements, the Water/Wastewater Funds will pay the annual debt service associated with the issue.

D. Debt StructuresThe City shall normally issue bonds with a life not to exceed 25 years for general obligation bonds and30 years for revenue bonds, but in no case longer than the useful life of the asset. The City shall seeklevel or declining debt repayment schedules and shall seek to retire 90% of the total principaloutstanding within 20 years of the year of issuance.

The City shall seek to begin making attempts to structure future debt issuances, where affordable, to a declining structure. The City will issue debt based on a fixed rate and will limit use of variable-rate debt due to the potential volatility of such instruments.

E. Debt RefundingThe City’s financial advisor shall monitor the municipal bond market for opportunities to obtain interestsavings by refunding outstanding debt. As a general rule, the net present value savings of a particularrefunding should exceed 3.0% of the refunded maturities unless:

1. Debt restructuring is necessary or

2. Bond covenant revisions are necessary to facilitate the ability to provide services or to issueadditional debt or

3. The refunding is combined with a new debt issuance

F. Interest Earnings on Debt ProceedsDebt interest earnings will be limited to funding changes to the bond financed Capital Improvement

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Plan in compliance with the voted propositions, cost overruns on bond projects, or be applied to debt service payments on the bonds issued.

G. Bond Elections1. Timing of general obligation bond elections shall be determined by the inventory of currentauthorized, unissued bonds remaining to be sold and the Five-Year Capital Improvement Plan.2. The total dollar amount of bond election propositions recommended to the voters shouldtypically not exceed the City’s estimated ability to issue the bonds within a 7-year period.

3. An analysis showing how the new debt combined with current debt impacts the City’s tax rateand debt capacity will accompany every future bond issue proposal.

H. Sale ProcessThe City shall use a competitive bidding process in the sale of debt unless the nature of the issuewarrants a negotiated sale. The City will utilize a negotiated process when the issue is, or contains, arefinancing that is dependent on market/interest rate timing, if the interest rate environment or market/economic factors may affect the bond issue, or if the nature of the debt is unique and requires particularskills from the underwriters involved.

I. Underwriting SyndicatesThe City’s financial advisor shall attempt to involve qualified and experienced firms, which consistentlysubmit ideas to the City and financial advisors and actively participate in the City’s competitive sale inits negotiated underwritings. In conjunction with the City, the City’s financial advisor shall recommendthe structure of underwriting syndicates, which will be optimal for the type and amount of debt beingissued.

J. Bond RatingsFull disclosure of operations and open lines of communications shall be maintained with the ratingagencies. Credit ratings will be sought from one or more of the nationally recognized municipal bondrating agencies, as recommended by the City’s financial advisor.

The City will continually strive to maintain or increase the City’s current bond ratings by prudently managing its funds and by reviewing and monitoring financial policies, budgets, forecasts and the financial health of the City.

K. Covenant ComplianceThe City will comply with all covenants stated in the bond ordinance, including providing for annualdisclosure information and providing for material event notices.

L. Lease/Purchase AgreementsThe City may use lease/purchase agreements for the acquisition of equipment when it is cost-effectiveand provides for more attractive terms than issuance of bonds. All lease purchase agreements will beapproved by City Manager or City Council depending on dollar amount as stated in the purchasingrequirements.

VIII.

CASH MANAGEMENT AND INVESTMENTS

To maintain the City’s cash in such a manner so as to ensure the absolute safety of principal, to meet the

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liquidity needs of the City, and to achieve the highest possible yield, in compliance with the Public Funds Investment Act and the City’s Investment Policy, as adopted annually by the City Council.

A. Investment ManagementAll aspects of cash/investment management shall be designed to ensure safety and integrity of the City’sfinancial assets. Cash/Investment management activities shall be conducted in full compliance withprevailing local, state, and federal regulations. Please reference the City’s Investment Policy as adoptedannually by the City Council.

B. Interest IncomeInterest earned from investments shall be distributed to the funds from which the funds were provided.

C. DepositoryAll funds of the City will be held in the City’s official depository. The City will review the financialhealth of the City’s depository annually to include but not be limited to earnings, assets, capital, andliquidity.

D. Collateralization of Deposits1. The City shall have pledged collateral held at an independent third-party institution andevidenced by a written receipt.

2. The value of the pledged collateral should be marked to market monthly par or market value ofthe investments, whichever is greater and shall be at least 102 percent of par or market value ofthe investments, whichever is greater.

3. Substitutions of collateral shall meet the requirements of the collateral agreement. Collateralshall not be released until the replacement collateral has been received.

IX.

GRANTS AND INTERGOVERNMENTAL REVENUES

The City will seek, apply for, and effectively administer federal, state and local grants, which support the City’s current priorities and policy objectives. The City should take advantage of opportunities to enhance service delivery through intergovernmental cooperation, shared revenues, and grants.

A. Grant Guidelines1. The City shall apply and facilitate the application for only those grants that are consistent withthe objectives and high priorities identified by Council and management.

2. Grant funding will be considered to leverage City funds. Inconsistent and/or fluctuating grantsshould not be used to fund ongoing programs and services.

3. The potential for incurring ongoing costs, to include assumptions of support for grant-fundedpositions from local revenues, will be considered prior to applying for a grant.

B. Grant Review Process and Acceptance

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1. A uniform grants pre-application process will be utilized to assure the City has all theinformation necessary to make a decision regarding a potential grant. Information to be providedshould include, but not be limited to:

a. The grant being pursued and the use to which it would be placed;b. The objectives or goals of the City which will be achieved through the use of the grant;c. The local match required, if any, plus the source of the local match;d. The increased cost to be locally funded upon termination of the grant.

2. All grant agreements will be reviewed by the appropriate City staff to ensure compliance withstate, federal, and City regulations.

3. The City Manager shall approve all grant submissions and City Council shall approve all grantacceptances over $50,000.

C. Budgeting for Grant ExpendituresIf approved, the expenditure and associated revenue will be appropriated in the proper Fund during thebudget process. If there are grant opportunities that arise during the year and are received by the City, thebudget will be amended via the projections, if the City can fund the local match required.

D. Grant Termination and/or Reduced Grant Funding1. In the event of reduced grant funding, City resources will be substituted only after all program

priorities and alternatives are considered during the budget process, unless the City is obligatedthrough the terms of the grant to maintain the positions, services, or equipment.

2. The City shall terminate grant-funded programs and associated positions when grant funds areno longer available, and it is determined that the program no longer supports City goals and/or isno longer in the best interest of the City, unless the City has obligated itself through the terms ofthe grant to maintain the positions, services, or equipment.

E. Grant Accounting, Reporting, and ReconciliationIn order to meet state and federal grant requirements, specific information is required. Therefore, it isimperative for the City to develop a system for maintaining and reporting all information related to anygrant received. All grants are subject to audit so documentation is extremely important. All meetingsrelated to grant activity should include the Finance Director, or his/her designee. And all grantdocumentation, including completed applications, award notices, contracts or agreements, and any othergrant-related documentation should be submitted to the Finance Director, or his/her designee, uponreceipt.

F. Single Audit ComplianceThe City shall ensure that it maintains compliance with OMB Circular A-133 for a single audit, whenrequired. The purpose of a single audit is to ensure a recipient of federal funds is in compliance with thefederal program's requirements for how the money can be used. OMB Circular A-133 requires that anorganization that receives $750,000 or more in federal funds or awards in one fiscal year to have a singleaudit performed of its financial statements, internal controls, and compliance. This single audit must beperformed by an independent auditor, in accordance with GAGAS (Generally Accepted GovernmentalAuditing Standards).

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X.

FINANCIAL CONSULTANTS

The City will employ qualified financial advisors and consultants as needed in the administration and management of the City’s financial function. These areas include but are not limited to audit services, debt administration, and delinquent tax collection.

The principal factors in the selection of these consultants will be experience/expertise, ability to perform, the services offered, references, and methodology to name a few. In no case should price be allowed to serve as the sole criterion for the selection.

A. Selection of AuditorsIt is the City's preference to rotate auditor firms every five years to ensure that the City's financialstatements are reviewed and audited from an objective, impartial, and unbiased point of view. Therotation of the audit firm will be based upon the proposals received, the qualifications of the firm, thefirm's ability to perform a quality audit and price.

However, if through the proposal and review process, management and the Audit Committee select the current audit firm, then, it is the City’s preference that the lead audit partner be rotated as well as the lead reviewer after a maximum of five years. •

Annually, the independent auditor will provide a letter of engagement to the City Council for annual audit services.

B. ArbitrageArbitrage calculation and reporting shall be contracted out to a qualified firm. The Finance Director andthe Arbitrage Consultant shall complete a risk assessment of positive arbitrage on each bond issueannually to determine the necessity for a calculation of positive/negative arbitrage in the current year.

All bond issues, in accordance with arbitrage regulations, shall have each fifth year and final arbitrage calculations completed.

B. Bond Counsel1. Bond Counsel to the City has the role of an independent expert who provides an objective legalopinion concerning the issuance and sale of bonds and other debt instruments. As bond counselare specialized attorneys who have developed necessary expertise in a broad range of practiceareas, the City will always use a consultant for these services.

Generally, bonds are not marketable without an opinion of nationally recognized bond counsel stating the bonds are valid and binding obligations stating the sources of payment and security for the bonds and the bonds are exempt from Federal income taxes.

2. Due to the complexity of the City’s financial structure and the benefits that come with thehistory and knowledge of the City, the contract with Bond Counsel shall include a terminationclause, at the discretion of the City. A contract may be renewed after a competition process inwhich the Council determines that continuation with the incumbent firm is in the best interest ofthe City.

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C. Financial Advisory Services1. The City issues various types of securities to finance its capital improvement program. Debtstructuring and issuance requires a comprehensive list of services associated with municipaltransactions, including but not limited to: method of sale; analysis of market conditions; size andstructure of the issue; coordinating rating agency relations; evaluation of and advice on thepricing of securities, assisting with closing and debt management; calculation of debt serviceschedules; and advising on financial management.

As financial advisors to governmental entities have developed the necessary expertise in a broad range of services, the City will use a consultant for these services.

2. Due to the complexity of the City’s financial structure and the benefits that come with thehistory and knowledge of the City, the contract with the Financial Advisor shall include atermination clause at the discretion of the City. A contract may be renewed after a competitionprocess in which the Council determines that continuation with the incumbent firm is in the bestinterest of the City.

D. Selection of Depository BankPursuant to State law, the City will select its official banking institution through a formal process basedon multiple factors in order to provide the City with the most comprehensive, flexible, and with mostcurrent technological banking processes. In no way should cost be the only determining factor ofselection.

XI.

INTERNAL CONTROLS

To communicate the City's objectives and establish standards for the design and operation of the City's system of internal control. The reliability which the City can place upon its financial records is dependent upon the effectiveness of the procedures and controls which are adopted to ensure that the results of transaction processing are reflected accurately, consistently, and completely in those records.

Controls must ensure also that assets are not exposed to unauthorized access and use. Management has the responsibility to establish and maintain an adequate system of internal control and to furnish to the City Council, governmental agencies, City creditors and other constituencies reliable financial information on a timely basis. An adequate system of internal control is necessary for management to discharge these responsibilities.

The Finance Department maintains various procedures which shall be updated regularly and followed to ensure the integrity of internal controls.

General Policy: The City Council has the fiduciary responsibility for the accounting records of the City and the ultimate responsibility for the adequacy and effectiveness of the overall system of internal control. In order to meet these responsibilities within the City's operating environment, the responsibility for a variety of controls must be delegated to the various operating entities of the City. Therefore, service and resource centers, administrative departments, auxiliary enterprises, and component units are required to:

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A. Construct and maintain books, records and accounts which, in reasonable detail,accurately and fairly reflect transactions and dispositions of assets for their respectiveoperating units.

B. Establish and maintain a system of administrative control which promotes operationalefficiency and effectiveness, and ensures adherence to City policies and procedures.These controls include, but are not limited to, budgets, schedules, job assignment andtime sheets, policy and procedure manuals, organization charts, job descriptions,employee training programs and various quality controls.

C. Establish and maintain an adequate system of internal accounting control sufficient toprovide reasonable assurance that:

1. Transactions are executed in accordance with City management's general orspecific authorization;

2. Transactions are recorded as necessary (a) to permit the preparation offinancial statements in conformity with generally accepted accounting principlesand the City's financial and accounting policies, and (b) to maintainaccountability for City assets;

3. Access to assets is permitted only in accordance with management's general orspecific authorization; and

4. The recorded accountability for assets is compared with existing assets atreasonable intervals and appropriate action is taken with respect to anydifferences.

XII.

PURCHASING

The Purchasing Division's mission is to assist all City departments in the procurement of materials, supplies, equipment and services at the lowest possible cost, consistent with the quality and delivery required. All purchases by an employee, acting as an agent of the City, must be made in an open, fair and ethical manner to promote competition and best serve the taxpayers.

The purchasing policy will adhere to the following approval authority limits:

Each request shall be accompanied by the required approval for the applicable approval authorities. Approval authorities required are as follows:

A. Approvals less than $3,000.00 only require approval from the designated departmentrepresentative.

B. Approvals ranging from $3,000.00 to $14,999.99 require approval from the designateddepartment representative and the Finance Director.

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C. Approvals ranging from $15,000.00 to $49,999.99 require approval from the designated department representative, the Finance Director and the City Manager.

D. Approvals of $50,000 and above require approval from the designated department representative, the Finance director, the City Manager, and the City Council.

The following table clearly outlines the purchase requisition approval process.

Dollar Range Approval Authority Required

Up to $2,999.99 Department Representative

$3,000 - $14,999.99 Department Representative Finance Director

$15,000 - $49,999.99 Department Representative Finance Director City Manager

$50,000 and greater Department Representative Finance Director City Manager

City Council

The procedures for this policy will be found in the Purchasing Procedure Manual. The Purchasing Manager maintains responsibility for updating the procedure manual in accordance with applicable with local, state, and federal laws, City Charter, and Purchasing Procedure as approved by the City Manager.

XIII.

CASH MANAGEMENT AND INTERNAL CONTROLS Purpose Implementing internal controls is important in the area of cash management because of the diverse nature of the processes involved, i.e., billings, collections, deposits, and disbursement processes, as well as the fragmented oversight responsibilities generally associated with these processes. Some of the other major factors, which impose a need for a consistent application of sound internal controls, are:

a. The prevalence of a high turnover rate of operating personnel and supervisors in cash management functions;

b. The assignment of cash handling responsibilities to personnel with limited fiscal experience or understanding;

c. The fragmentation of billing and cash handling functions which makes monitoring the whole process difficult; and

d. The inherent risk of loss, or opportunity for personal gain, created by the nature of cash transactions.

1. Internal Controls Policy It is the policy of the City of Buda to implement internal controls in the area of cash management to minimize the cost of the use of money to the City. The City's accounting and administrative controls must

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also provide reasonable assurance that all City assets, including funds, are safeguarded against waste, loss, unauthorized use, or misappropriation.

However, the costs and benefits of proposed controls for unusual situations should be carefully evaluated and the costs should not normally exceed the benefits likely to be derived. On the other hand, such evaluations should not be mistakenly used as a justification for relaxing controls, or accepting an increased risk of loss to the City, based strictly on cost.

2. ResponsibilitiesInternal controls over cash management are needed at all levels of the organization that handle cashand/or cash equivalents, i.e., coupons, credit card slips, etc. Both departmental staff and managers, as wellas the Finance Director and staff of the Finance Department are accountable for cash under their control.

However, the City’s Finance Director must provide guidance to all employees who have cash management responsibilities; he/she also bears ultimate responsibility for internal controls over cash collections, disbursements, and holdings which are accounted for by his/her operations.

Therefore, responsibilities of cash management officers, cashiers, certifying officers, and other accountable personnel to establish and maintain controls should be formally delegated by the City Manager.

3. Signature of ChecksAll checks shall have two signatures, signed by the City Manager, Mayor, City Clerk , or the FinanceDirector. Signatures shall be affixed to all City checks via facsimile signatures, either with a signatureplate used with a check signing machine or with a secure laser check printing system. Checks can also besigned by handwritten signatures affixed to each check. No checks shall be signed with a check signingmachine or secure laser printing without the prior written approval of the signer. Component unit checksigners are officers elected by the board, where applicable. Component unit’s checks shall also have twosignatures.

XIV.

CONTRACTS AND SIGNATORY

Policy Statement

Any type of agreement that obligates the City to provide payment, services, goods or use of City properties, facilities or other resources to an external party (hereinafter “contracts”) must be signed by the City Manager (Charter Section 5.01) or designee. Only the City Manager and those specific individuals authorized in this policy or in writing by the City Manager, through published policies or other authorizing documents, have the authority to enter into contracts on behalf of the City.

Contracts which are not on City of Buda standard forms must be reviewed by legal counsel before being signed by an authorized City official. Individuals who execute contracts that are not authorized to do so may be personally liable for the obligations of the contract.

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Purpose

To describe the requirements, procedures, and approval processes for City contracts and to define the delegation of authority deemed necessary and appropriate for the efficient administration of the City. This policy applies to all contracts that legally bind the City of Buda other than regular full-time staff employment contracts.

Contract Guidelines

The following guidelines apply to contracts between the City of Buda and any external party.

Each Department Director is responsible for following the Comprehensive Financial Management Policy Statements, Section XII Purchasing for procedures to execute orders on behalf of the City within the purchasing procedures guidelines. Any interpretation of the guidelines necessary for the effective operation of the purchasing function will be made by the City Manager or a designee.

Procedure

All contracts shall be routed to the City Clerk. The City Clerk will verify and confirm the documents are reviewed and approved by the City Attorney and ready for the City Manager’s signature.

All contract signatures shall be completed prior to submittal to the City Manager.

CODE OF ETHICS

Any individual entering into a contract on behalf of the City must accordingly exercise their authority in a manner consistent with Code of Ethics.

Reference

12. City of Buda Charter, Section 5.01:

The City Manager shall have the authority to execute on behalf of the City, standard form documents, including but not limited to deeds, releases of liens, rental agreements, easements, right-of-way agreements, joint use agreements, and other similar documents, under the following conditions:

a. The execution of the document is necessary to carry out a public works project; utilize, maintain orimprove a City facility, street, right-of-way, easement, park or other City property, or to implementother City policies; provided that such project, program or policy has been approved by the CityCouncil;

b. That all blanks are filled in on any document correctly and that such document is consistent with theobjectives approved by the City Council; and

c. That the form of such document shall be approved by the City Attorney.

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13) The City Manager shall perform such other duties as are specified in this Charter or may be requiredby the City Council.

D. Acting City Manager. By letter filed with the City Clerk the City Manager shall designate, subject toapproval of the City Council, a qualified employee to exercise the powers and perform the duties of CityManager during the City Manager's temporary absence or disability. The City Council may revoke suchdesignation at any time and appoint another employee of the City to serve until the City Manager shallreturn or his/her disability shall cease. (Exhibit “A”)

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Exhibit “A”

Signature Authority and Delegation

In the absence of the City Manager, a designated employee may sign certain documents in their behalf. The delegation of signature authority does not relieve administrative officials of their responsibility and accountability for documents signed by the designee. It is not meant to replace normal day to day obligations of the City Manager.

I, Click here to enter text. , City Manager, delegate the authority to Click here to enter text. (include title) to execute, in my absence, certain documents and forms as listed below:

1. Contracts;

2. Requisitions of Goods or Services, including for more than $50,000 in total;

3. Other: _____________________________________________________

For Department:

This authority shall remain in effect as long as Click here to enter text. is employed in the position of Click here to enter text. or until revoked by me.

This day of , 20

Signature:___________________________________________________

Once this form is executed, the authorized delegated employee will sign their name on the above forms or documents in the appropriate section in the absence of the City Manager.

The proper way for the Delegate to sign on behalf of the City Manager is the following:

[original signature] for [printed name of department head]

Acknowledgement of authorized delegated employee:

Signature:___________________________________________________

The original Delegation of Authority Form should be returned to the Office of the City Clerk and copies held in the originating department.

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Classification Title Pay Grade Minimum Midpoint Maximum

Makerspace ClerkSenior Transportation DriverCirculation ClerkParks Technician IPublic Works Technician IReceptionistCirculation Clerk/Administrative AssistantCourt ClerkLead Circulation ClerkParks Technician IIPublic Works Technician IIRecords ClerkAnimal Control Officer

Utility Technician IAdministrative AssistantParks Technician IIIPermit Technician Public Works Technician III

Utility Technician IIProgram AssistantUtility ClerkAccounts Payable SpecialistAccounts Payroll SpecialistHeavy Equipment Mechanic

Vehicle MechanicExecutive Assistant, Police ChiefDestination Services CoordinatorMunicipal Court AdministratorOffice ManagerRecreation Program CoordinatorUtility Billing SupervisorBuilding InspectorStreets Field SuperintendentCommunications SpecialistConstruction InspectorDevelopment CoordinatorDestination Services Specialist IEngineering CoordinatorHuman Resources CoordinatorIT SpecialistPlanner I

109 39,869.55$ 51,830.10$ 63,791.70$

110 42,300.72$ 54,991.65$ 67,681.95$

107 35,416.50$ 46,041.45$ 56,666.40$

108 37,577.40$ 48,850.20$ 60,124.05$

105 31,456.43$ 40,899.60$ 50,338.05$

106 33,380.55$ 43,394.45$ 53,409.30$

103 27,946.80$ 36,331.05$ 44,715.30$

104 29,652.00$ 38,547.60$ 47,443.20$

City of Buda Pay Plan FY 2021-2022

102 26,340.30$ 34,242.60$ 42,144.90$

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Purchasing AgentSenior Code Enforcement Officer

Tourism Marketing SpecialistExecutive Assistant, City ManagerCirculation ManagerDestination Services Specialist IIEngineering-in-TrainingYouth LibrarianAssistant Library Director

Planner IIIFacilities ManagerFinancial AnalystDestination Services Assistant DirectorParks SupervisorSenior Accountant

Utility SupervisorGIS CoordinatorIT AdministratorProject EngineerPurchasing ManagerBuilding OfficialCity ClerkCommunications Director

Destination Services DirectorPolice CaptainSenior PlannerWater Resource CoordinatorAssistant Finance DirectorSenior Project EngineerProject Manager 120 76,472.55$ 99,414.00$ 122,356.50$ Public Works Assistant DirectorHuman Resources DirectorLibrary DirectorParks DirectorPlanning DirectorCity EngineerFinance DirectorPublic Works DirectorPolice ChiefAssistant City ManagerDeputy City Manager

126 116,188.01$ 151,043.82$ 185,900.82$

122 86,087.40$ 111,913.20$ 137,740.05$

123 91,338.45$ 118,739.25$ 146,141.10$

118 67,931.85$ 88,311.30$ 108,690.75$

119 72,076.20$ 93,698.85$ 115,321.50$

114 53,605.65$ 69,687.45$ 85,958.25$

116 60,344.55$ 78,447.60$ 96,551.70$

111 44,882.25$ 58,346.40$ 71,811.60$

113 50,523.90$ 65,680.65$ 80,838.45$

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PUBLIC WORKS AND PARKS PAY STRUCTURE Effective October 1, 2021

• Specialties: Recruit and compensate for occupational certifications that benefit the City of Buda.

Examples include: Electrician, Plumber, Welder, Irrigator, Chemical application, Backflow Prevention Assembly, Land Surveyor, etc. Pay an additional $___ per hour for employees that possess and maintain a desired vocational certification.

• Staff would automatically progress to next title once they meet the qualifications of experience. Substitute trade school for years of experience.

• Water: Class A – D; • Wastewater: Wastewater A – D; Wastewater Collection System I, II, and III

Public Works

Title Minimum Qualifications Base Pay Utility Technician I (Water or Wastewater)

• High School Diploma • 6 months work experience • Class D Water License; or Wastewater Class D

License

$16.25

Utility Technician II (Water or Wastewater)

• High School Diploma • 3 years work experience • Class C Water License; or Wastewater Class C

License

$18.25

Utility Technician III (Water or Wastewater)

• High School Diploma • 7 years work experience • Class A or B Water License; or Wastewater

Class A or B License

$20.00

Crew Leader

Title Minimum Qualifications Pay Public Works Tech I • High School Diploma

• 6 months work experience $15.00

Public Works Tech II • High School Diploma • 3 years work experience

$16.00

Public Works Tech III • High School Diploma • 7 years work experience

$17.50

Crew Leader

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Parks

Title Minimum Qualifications Pay Parks Tech I • High School Diploma

• 6 months work experience $15.00

Parks Tech II • High School Diploma • 3 years work experience

$16.00

Parks Tech III • High School Diploma • 7 years work experience

$17.50

Crew Leader

Specialty Pays (max of 3) - Need supervisor's approval for obtaining licenses or certifications for specialty pay.

$100 per month: Supervisor/Crew Leader Stipend

$50 per month:

• CDL • Electrician License • Plumbing License • Bachelors

$25 per month: • Heavy Equipment Certification - Heavy Equipment Associations & Schools; TEEX.org • Chemical Applicator License - State License; Agriculture • Irrigation License - State License; TEEX.org; TCEQ • Playground Inspection License - CPSI; NRPA.org • Backflow Prevention Assembly - TEEX.org; • Land Surveyor Certification - Texas Board Schools of Land Surveying • Welder Certification - State License/School; American Welding Society • Pool Certification - AFO Certification; NSPF.org • Additional water/wastewater certification when not required (Class C or higher) - TCEQ • Traffic Control - ATSSA • Ground Water Production License - TCEQ • Associate Degree - College/University

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Year 0 1 2 3 4 5 6 7 8 9 10 11

Grade/Steps Entry 1st Year 2nd Year 3rd Year 4th Year 5th Year 6th Year 7th Year 8th Year 9th Year 10th Year 11th Year

Officer 54,471$ 56,593$ 57,892$ 59,682$ 61,528$ 63,433$ 65,393$ 67,416$ 69,501$ 71,650$ 73,799$ 76,012$

Detective 59,276$ 61,110$ 63,000$ 64,948$ 66,958$ 69,027$ 71,164$ 73,365$ 75,633$ 77,901$ 80,238$

Sergeant 70,718$ 72,904$ 75,159$ 77,483$ 80,710$ 82,351$ 84,898$ -- -- -- --

CITY OF BUDA POLICE PAY PLAN FY22

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Buda Police DepartmentCertification and Incentive Monthly Pay - October 1, 2021

Certifications ($50 each max $100) Education TCOLE Licenses Speciality PayAccident Reconstruction Associates Degree - $50 Intermediate Peace Officer - $50 Bi-Lingual - $100Field Tranining Officer Bachelor's Degree - $100 Advanced Peace Officer - $100 Shift Differential - $100

Instructor Masters or Ph.D - $150 Master Peace Officer - $150Honor Guard Corporal - $200

SWATPTU

BicycleIntoxilizer

DroneCISM

Cadet Pay - $3400 per month

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APPENDIX A

FY 2022 FEE SCHEDULE

ARTICLE A1.00 GENERAL PROVISIONS

The city hereby adopts the fee schedule below and imposes the fees set forth therein upon the services, activities, events, materials, and supplies that are described therein. These rates shall be collected by the city in accordance with the various city ordinances that more particularly describe each of the fees.

ARTICLE A2.00 ANIMAL CONTROL

(a) Standard licensing fees.

(1) Dog or cat lifetime registration (one-time fee).

(A) If microchipped: $20.00.

(B) Registration + city microchip: $25.00.

(C) Tag (no microchip): $100.00.

(2) Replacement tag: $5.00.

(b) Permits.

(1) Auction: $100.00.

(2) Aviary: $50.00.

(3) Circus: $200.00.

(4) Grooming shop: $50.00.

(5) Guard dog training center: $200.00.

(6) Kennel authorized to house:

(A) Fewer than 10 dogs or cats: $50.00.

(B) 10 to 49 dogs or cats: $100.00.

(C) 50 or more dogs or cats: $150.00.

(7) Obedience training center: $50.00.

(8) Performing animal exhibition: $50.00.

(9) Pet shop: $100.00.

(10) Petting zoo: $150.00.

(11) Riding stable: $100.00.

(12) Zoological park: $200.00.

(c) Impoundment fee (all animals). Impoundment fees shall be as set by the contracted shelter.

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ARTICLE A3.00 ADMINISTRATIVE FEES

(a) Nondepartmental fees.

(1) Returned checks fee: $35.00.

(2) NSF electronic draft fee: $35.00.

(3) Fee for credit card payment by phone or in person: $2.75.

(b) Alcohol sales permit.

(1) Sales permit. The fee for a permit to sell alcoholic beverages shall be equal to one-half of the fee charged by the state alcoholic beverage commission for each license the permit applicant is required to obtain from that agency.

(Ordinance 2017-10, ex. B, adopted 9/19/17)

(2) Late hours permit; fees. No person shall sell mixed beverages or wine or beer under a retail dealer’s on-premises late hours license between 1:00 a.m. and 2:00 a.m. on Sunday and on any other day between 12:00 a.m. and 2:00 a.m. within the corporate city limits of the city without first paying the appropriate fee to the city secretary and obtaining a city mixed beverage late hours permit or retail dealer’s on-premises late hours license. The fee shall be equal to one-half of the fee charged by the state for a mixed beverage late hours permit or retail dealer’s on-premises late hours license, except when said fee is waived according to the provisions of the state alcoholic beverage code. Following payment of the fee and approval of the late hours permit application, the city secretary shall issue a mixed beverage late hours permit or retail dealer’s on-premises late hours license for that location for a period of two (2) years. (Ordinance 2015-15, sec. III, adopted 12/15/15)

(c) Charges for providing copies of public information. The fee for charges in this section are in accordance with Govt. Code ch. 552 Public Information Act:

(1) Paper copy, standard size 8-1/2 x 11 (per page): $0.10.

(2) Oversized paper copies 11 x 17 (per page): $0.50.

(3) Posting/shipping charges: Actual cost.

(4) Hard copy map fee:

(A) 8-1/2 x 11 (per page): $2.00.

(B) 11 x 17 (per page): $5.00.

(C) Full plan size up to 32 x 42 (per page): $40.00.

(5) Specialty paper: Actual cost.

(e) Fax charges.

(1) Local (per page): $0.10.

(2) Long distance/same area code (per page): $0.50.

(3) Long distance/other area code (per page): $1.00.

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(4) Personnel (per hour): $15.00.

ARTICLE A4.00 BUILDING AND DEVELOPMENT

(a) Escrow authorization: For any building and development-related fee, the city may require escrow of funds to cover any third-party review expenses beyond normal and customary. Such escrow shall be based on estimated costs provided by the applicable third-party professional service provider.

(b) Designated Third-Party Review Fees: Applicable Permit Fees + $25,000 escrow deposit; 5% fee assessed on top of Third-Party Review Costs.

(c) Credit Card Processing Fee over $500.00: 3% of transaction.

(d) Accessory building (less than 200 sf): $125.00

(e) Administrative exception or Appeal: $500.00 per exception.

(f) Annexation petition: $1,000.00 + publication fee

(g) Certificate of occupancy (Temporary or Permanent): $150.00

(h) Comprehensive plan amendment.

Less than 5 acres $1,500.00

5+ to 25 acres $2,000.00

25+ to 50 acres $3,000.00

50+ or more acres $4,000.00 + $10.00 per acre

*$1,000.00 for policy change not affecting land.

(i) Contractor registration - $75.00

(j) Cross-connection permit / Backflow Prevention Assembly Testing Permits

(1) Customer: $25.00 per device.

(2) Test by city: $200.00.

(3) Re-test by city: $100.00.

(k) Demolition permit: $150.00.

(l) Development Agreement / MUD Consent.

$5,000.00 + publication fee + personal notification fee + escrow for consultant/legal

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review.

(m) Easement review and acceptance: $300.00 + recording fee.

(n) Building Single Trade Permits (Mechanical, Electrical, Plumbing, Flatwork, Roof etc.) .

(1) Residential: $100.00

(2) Commercial: $150.00

(o) Electrical pole (temporary): $25.00

(p) Grease traps.

(1) Application fee: $75.00.

(2) Inspection fee: $150.00.

(q) Building Plan Reviews (includes 2 plan reviews; additional reviews require new review fee):

(1) Residential New Construction Review: $250.00.

(2) Residential Remodel Review: $100.00.

(3) Commercial: $0.35 per square foot.

(r) Building Inspections.

(1) Residential: $125.00 (Reinspection is 1.5 times the original inspection: $187.50)

(2) Commercial: $150.00 (Reinspection is 1.5 times the original inspection: $225.00)

(s) Legal lot determination: $100.00.

(t) Moving structure permit: $150.00 + escrow of costs associated with road closures, traffic control and other municipal expenses incurred.

(u) Off-site infrastructure: $500.00 + 0.035 x public infrastructure construction cost.

(v) Infrastructure/ Site walk reinspection (per department visit): $250.00.

(w) Parking fee in lieu: $7,000.00 per parking space.

(x) Plats.

(1) Preliminary plat/ plan (New or revised): $2,000.00 + greater of $50.00/lot or $50.00/acre.

(2) Amending or administrative replat: $750.00 + greater of $25.00/lot or $25.00/acre.

(3) Final Plat: $1,200.00 + greater of $25.00/lot or $25.00/acre.

(4) Replat—requires P&Z and/or City Council approval: $1,200.00 + greater of $25.00/lot or $25.00/acre + publication fee + personal notice fee.

(5) Vacation: $750.00 + greater of $25.00/lot or $25.00/acre.

(y) Pool permits (review).

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(1) Residential: $100.00.

(2) Commercial: $150.00.

(z) Publication fees /Sign postings for public hearings (single publication): $350.00.

(aa) Personal notice fee for public hearings: $5.00 per letter.

(bb) PD district or amendment: $3,000.00 + $200.00 per acre + publication fee + personal notice fee for public hearings + escrow.

(cc) Red tag/Stop Work.

(1) Cease and desist order: $100.00

(2) Reinspection: 1.5 times the original inspection fee $187.50

(dd) Right-of-way or easement abandonment application: $500.00 + escrow for consultant review.

(ee) Sidewalk fee in-lieu: $12.00 per sq. ft.

(ff) Short Term Rental (STR)- New Application and yearly permit- $150

(gg) Signs.

(1) $100.00 + $0.50 per sq. ft. per sign area.

(A) Electrical trade inspection for lighted signs: $150.00

(2) Electronic reader board; message for up to 30 days (Non-Profit only): $20.00.

(hh) Site/Construction Infrastructure inspection.

(1) Non-Residential.

(A) In & Out of City: $500.00 + 0.035 x site civil construction cost.

(2) Residential.

(A) In & Out of City: $500.00 + 0.035 x public infrastructure construction cost.

(ii) Site Plan/Development Review (includes Completion review and 2 plan reviews. A 3rd plan review requires payment of a new review fee.): $1,500.00 + $0.04/sf of impervious cover.

(jj) Site Plan/Development Review, Public Infrastructure, and Construction Plans Correction or Revision: $1,000.00

(kk) Utility Infrastructure/Construction Plans (includes Completion Review and 2 Plan Reviews. A 3rd Plan Review requires payment of a new full review fee.): $1,500.00 + 0.035 x Public Infrastructure Cost (PIC).

(ll) Specific Use Permit (SUP):

(1) $1,000.00 + $25.00 per acre + publication fee + personal notice fee for public hearings.

(2) Minor amendment administrative: $250.00.

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(3) Major amendment requiring hearings: $500.00 + $25.00 per acre + publication fee + personal notice fee for public hearings.

(mm) Irrigation Permits.

(1) Residential: $100.00

(2) Commercial: $125.00

(3) VEPO/CSI/Backflow Report Review: $50.00

(nn) Start work without permit or without Board or Commission Approval: $500.00 per trade and permit.

(oo) Street closure:

(1) Short-Term (24 hours or less) Neighborhood/Non-Profit: $100

(2) Short-Term (24 hours or less) Commercial and Construction: $200

(3) Long-Term (more than 24 hours): $100 plus $100 per week or portion thereof/per lane/per block

(pp) Online Permit Fee (MyPermitNow Fee): $15.00.

(qq) Technology / GIS Fee (Applied to Annexation/ Zoning/ Plats/ SUP/ Site Plan): $100.00

(rr) Traffic Impact Analysis.

(1) TIA Application/Worksheet Review: $250.00

(2) Less than 2,000 trips per day: $1,200.00.

(3) 2,000–5,000 trips per day: $1,500.00.

(4) 5,001–10,000 trips per day: $2,400.00.

(5) 10,001–15,000 trips per day: $3,300.00.

(6) 15,001+ trips per day: $3,700.00.

(7) Traffic impact analysis (TIA) revision: 1/2 current TIA fee.

(ss) Tree Removal Permit (including review, outside of a site development permit).

(1) Commercial: $95.00.

(2) Residential: $75.00.

(tt) Tree Mitigation Fees (price per caliper inch mitigation required).

(1) Protected tree (8" to 20"): $200.00.

(2) Signature tree (20” to 30”): $350.00.

(3) Heritage tree (30"+): $500.00.

(uu) Parkland Dedication / Improvement Fee In Lieu:

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(1) Land Dedication Fee In Lieu: Per Residential Unit: $800.00

(2) Parkland Improvement Fee In Lieu: Per Residential Unit: $1,000.00

(vv) Variance / Special Exception / Alternative Compliance: $500.00 per request + publication fee + personal notice fee for public hearings as applicable.

(ww) Vested Rights Determination: $2,000.00 + Escrow.

(xx) Zoning change: $950.00 + $100.00/acre + publication fee (zoning) + personal notice fee for public hearings.

(yy) Zoning verification letter. $100.00.

(zz) Historic Preservation Application/Review/Certificate of Appropriateness Administrative or Commission Approved: $35.00.

ARTICLE A5.00 BUSINESS FEES

(a) Sexually oriented business license fee: $300.00.

(b) Solicitor’s permit: $250.00.

(c) Temporary food event fee: $300.00.

(d) Mobile food vendor (MFV) (semi-annual): $250.00.

(e) Temporary noise permit: $50.00. (Ordinance 2017-10, ex. B, adopted 9/19/17)

(f) Non-depository financial institution annual registration fee: $100.00. (Ordinance 2014-09, sec. 2, adopted 3/18/14)

(g) Short Term Rental (New and Renewal): $150.

(h) Hays County Electronic Record Filing Convenience Fee: $3.00.

ARTICLE A6.00 LIBRARY

(a) User fees.

(1) Nonresident user fee (outside of county): $15.00 per year.

(2) Replacement card: $3.00.

(b) Fines.

(1) Overdue books (per day): $0.05.

(2) Overdue DVDs (per day): $0.25.

(3) Late notice letter: $0.50.

(4) Maximum fine limit.

(A) Per item: $3.00.

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181

(B) Per family: $20.00.

(5) Lost/damaged items: Cost of item before discount + $3.00 processing fee.

(c) Interlibrary loan fee: $2.00.

(d) Returned check fee: $35.00.

(f) Fax (per page): $0.50 per page.

(g) Copy or print.

(1) Black and white (per page): $0.10.

(2) Color (per page): $0.25.

(h) Laminate (per letter-sized area): $0.50.

(i) Makerspace Supplies:

(1) Mayku forms (per page): $1.50.

(2) 3D filament (per gram): $0.05.

(3) Laser cut material – medium draftboard – 10” x 6”: $1.00.

(4) Laser cut material – thick draftboard – 10” x 6”: $1.50.

(5) Laser cut material – medium basswood plywood – 10” x 6”: $2.75.

(6) Laser cut material – clear acrylic (black or clear) – 10” x 6”: $2.50.

(7) Laser cut material – thick basswood plywood – 10” x 6”: $3.75.

(8) Laser cut material – cardboard or bring your own: Free.

ARTICLE A7.00 FACILITIES, PARKS AND RECREATION

(a) Small pavilions.

(1) Deposit (refundable): $200.00

(2) Resident fee: $45.00

(3) Nonresident fee: $90.00

(b) City Park.

(1) Large pavilion.

(A) Deposit (refundable): $500.00.

(B) Nonprofit organization fee (per event): $500.00

(C) For-profit organization fee (per event) $750.00

(2) Amphitheater.

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(A) Deposit (refundable): $1,000.00

(B) Nonprofit organization fee (per event): $500.00

(C) For-profit organization fee (per event): $1,000.00

(3) City Park Amphitheater and Large Pavilion.

(A) Deposit (refundable): $1,000.00

(B) Nonprofit organization fee (per event): $1,000.00

(C) For-profit organization fee (per event): $1,750.00*

*(D) Introductory-offer fee (valid until Jan. 1, 2022): $1,000.00

(4) Special Event Staffing Assistance.

(A) Staff fee (per hour): $30.00

(c) Stagecoach Park.

(1) Pavilion.

(A) Deposit (refundable): $200.00

(B) Resident fee: $65.00

(C) Nonresident fee: $130.00

(2) Amphitheater.


(B) Resident fee: $65.00.

(C) Nonresident fee: $130.00.

(3) All day.


(B) Nonprofit organization fee (per day): $250.00.

(C) For-profit organization fee (per day): $500.00.

(d) Greenbelt area along Main Street and Railroad (all day).

(1) Deposit (refundable): $500.00.

(2) Nonprofit organization fee (per day): $150.00.

(3) For-profit organization fee (per day): $300.00.

(e) Bradfield Park (all day).


(2) Nonprofit organization fee (per day): $150.00.

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183

(3) For-profit organization fee (per day): $300.00.

(f) Sportsplex.

(1) Field rentals (per hour).

(A) Resident: $15.00.

(B) Nonresident: $30.00.

(C) With facility use agreements: $15.00.

(2) Tournament, any one field per day.

(A) Resident: $125.00.

(B) Nonresident: $200.00.

(C) Deposit for Tournaments:

(1) Resident: $50.00

(2) Nonresident: $100.00

(3) Field Light Fee: $15.00 per hour.

(4) Percentage of gate sales: 20%.

(5) Percentage of gross concession sales: 10%.

(g) Commercial use.*

(1) Per hour at designated location: $20.00.

(2) Commercial permit (yearly): $100.00.


* Commercial use fees will not be assessed for nonprofit organizations that do not charge a gate fee for their special event.

(h) Permit fees.

(1) Nonutility types of permits: $10.00.

(2) On-site inspections for certain permits: $15.00.

(i) Facility rental fees.

(1) Cleaning fee (if applicable): Minimum of $50 up to the City of Buda’s actual cost to clean the facility.

(2) Facility fees:

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184

ARTICLE A8.00 SPECIAL EVENT, BLOCK PARTY, PARADE AND FILM PRODUCTION FEES

(a) Special Event Fees

(1) Special event permit fees are in addition to fees for use of parks and pavilions, street closures, costs to barricade and any other applicable city licenses and permits

(2) Special Event Permit Application Fee:

(A) Non-Profit: $100.00.

(B) For-Profit: $250.00.

(b) Block Party Fees: $50 (includes maximum 6 hr. short-term street closure) in addition to fees for use of parks and pavilions, costs to barricade and any other applicable city licenses and permits

(c) Parade Fees: $50 in addition to fees for use of parks and pavilions, street closures, costs to barricade and any other applicable city licenses and permits

(d) Film Production Fees

(1) Application processing fee: $50.00.

(2) Total or disruptive use (regular operating hours) of a public building, park, right-of-way or public area: $500.00 per calendar day.

Facility Public Use for Community

Purpose

Per Hour / All Day

For Profit or Private Uses

Per Hour / All Day

(A) Library Classroom (B) Library Craft Room (C) Library Conference Room (D) City Hall/Library Multi-Purpose Room (E) City Hall/Library Council Chambers (F) City Hall/Library Lobby (non-operating

hours only)

(G) Stagecoach House (880 Main Street)

$0

$0

$0

$0

$0

$0

N/A

$25 / Not Available

$25 / Not Available

$25 / Not Available

$150 / $750

$150 / $750

$200 / $1,500

N/A

DRAFT

185

(3) Partial nondisruptive use of a public building, park, right-of-way or public area: $250.00 per calendar day.

(4) Total closure or obstruction of public street or right-of-way including parking lots and on-street parking (for filming purposes): $50.00 per block per calendar day.

(5) Partial closure or obstruction of public street or right-of-way including parking lots and on-street parking (for filming purposes): $25.00 per block per calendar day.

(6) Use of city parking lots, parking areas and city streets (for the purpose of parking film trailers, buses, catering trucks and other large vehicles): $50.00 per block or lot per calendar day.

ARTICLE A9.00 STREETS

(a) General.

(1) Surface cut of any street or public way other than a curb or gutter.

(A) Up to 15LF: $450.00.

(B) Anything above 15LF add $30.00 per additional linear foot.

(2) Bore under any street or other public way: $200.00.

(3) To cut into a curb and gutter (refunded less direct expenses incurred by city): $500.00.

(b) Use and occupancy of public right-of-way.

(1) Network node application fee (1 to 30): $100.00.

(2) Annual public right-of-way use fee (per node): Annual rate of $250.00.

(3) Network support pole application fee: $100.00 each.

(4) Transport facility application fee: $100.00 each.

(5) Transport facility right-of-way rental fee (per node): $28.00 monthly rate.

ARTICLE A10.00 POLICE

(a) Annual inspection fees for wrecker service: $100.00.

(b) Car Usage for Off Duty Assignments

(1) Travel: $15 flat fee.

(2) Active Use (traffic control, escorts, races, etc.): $10 per hour.

(c) Fingerprinting:

(1) Residents: $10.00.

(2) Nonresidents: $20.00.

(3) Additional fingerprint cards: $5.00.

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(d) Accident Report: $6.00.

(e) Certified Accident Report: $8.00.

ARTICLE A11.00 UTILITIES

(a) Deposits.

(1) Residential customers.

(A) Water/wastewater/trash: $90.00.

(B) Wastewater/trash: $65.00.

(C) Wastewater out of city: $65.00.

(D) Trash only: $25.00.

(2) Commercial customers. Any combination of utilities: $250.00.

(b) Fire hydrant meter deposit: $1,500.00.

(c) Reread meter request: $10.00.

(d) Turn on fee (water customers): $25.00.

(e) Transfer fee: $25.00.

(f) Late charge: 10% of balance.

(g) Pulled meter: $25.00.

(h) Meter accuracy check: $75.00.

(i) Reconnection fee: $40.00.

(j) Reconnection fee after hours: $60.00.

(k) Deferment plan fee: $25.00.

(l) Return check fee: $35.00.

(m) Fire hydrant meter monthly charge: $50.00.

(n) Unauthorized service: $75.00.

(o) Water connection fee.

(1) 5/8 or 3/4 inch.

(A) Inside city: $400.00 + cost of meter.

(B) Outside city: $500.00 + cost of meter.

(2) 1 inch or larger.

(A) Inside city: $500.00 + cost of meter.

DRAFT

187

(B) Outside city: $625.00 + cost of meter.

(p) Wastewater connection fee.

(1) 4 inch.

(A) Inside city: $450.00.

(B) Outside city: $562.00.

(2) 6 inch.

(A) Inside city: $550.00.

(B) Outside city: $688.00.

(3) 8 inch.

(A) Inside city: $1,050.00.

(B) Outside city: $1,313.00.

(4) 10 inch or above.

(A) Inside city: $1,300.00.

(B) Outside city: $1,625.00.

(q) New meter cost.

(1) 5/8” or 3/4" meter: $297.00.

(2) 1" meter: $528.00.

(3) 1-1/2" meter: $965.00.

(4) 2" meter: $1,130.00.

(5) 3" Mag (formerly compound) meter: $3,598.00.

(6) 4" Mag (formerly compound) meter: $3,860.00.

(7) 8" compound meter: $9,000.00.

(8) 2" turbine meter: $1,260.00.

(9) 3" turbine meter: $1,485.00.

(10) 4" turbine meter: $2,005.00.

(11) Any other meter by size not noted: Call for cost.

(Ordinance 2017-10, ex. B, adopted 9/19/17)

(r) Water base monthly meter fee.

Inside City Outside City

DRAFT

188

(1) 5/8” or 3/4" meter

(2) 1” meter

(3) 1 1/2" meter

(4) 2” meter

(5) 3” meter

(6) 4” meter

(7) 6” meter

(8) 8” meter or larger

$14.07

$21.21

$35.18

$70.37

$132.65

$225.17

$351.84

$703.64

$17.60

$26.41

$43.99

$87.93

$165.79

$281.47

$439.77

$879.56

(s) Water consumption rates per 1,000 gallons.

Per 1,000 gallons. Inside City Outside City

(1) 1 to 6,000

(2) 6,001 to 12,000

(3) 12,001 to 18,000

(4) 18,001 to 24,000

(5) 24,001 to 30,000

(6) 30,001 to 40,000

(7) 40,000 and up

(8) Non-residential

(9) Irrigation meters

(10) Construction meters

$3.85

$6.05

$9.05

$10.66

$12.93

$16.91

$18.01

$9.09

$9.12

$10.56

$5.40

$7.91

$11.32

$13.12

$15.65

$20.24

$21.62

$11.89

$11.89

$13.78

(t) Recycled water consumption per 1,000 gallons.

Per 1,000 gallons. Inside City Outside City

(1) Non-residential

(2) Construction meter

$3.92

$4.55

$4.90

$5.69

(u) Wastewater rates

Inside City Outside City

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189

(1) Flat fee.

(2) Per 1,000 gallons

(3) GBRA Wholesale Area

$38.68

$4.70

$6.20

$48.35

$5.88

$6.20

(v) Sanitation services rates.

(1) Residential: $22.82 per month.

(A) Additional solid waste cart: $8.31.

(B) Additional recycling cart: $3.86

(2) Residential – Senior Citizen (age 65+): $20.54 per month.

(A) Additional solid waste cart: $7.48.

(B) Additional recycling cart: $3.47.

(3) Commercial Trash.

Service Type Frequency Per Week

Monthly Price

(A) Cart – 96 gallon

(B) 2 cu. yd. dumpster

(C) 3 cu. yd. dumpster

(D) 4 cu. yd. dumpster

1X

1X

2X

3x

Extra Pick-Up

1X

2X

3x

5x

Extra Pick-Up

1X

2X

3x

5x

Extra Pick-Up

$46.05

$113.55

$253.25

$370.95

$79.45

$127.85

$291.75

$430.35

$728.45

$79.45

$141.05

$302.75

$442.45

$751.55

$89.35

DRAFT

190

(E) 6 cu. yd. dumpster

(F) 8 cu. yd. dumpster

(G) 10 cu. yd. dumpster (existing accounts only)

1X

2X

3x

4X

5X

Extra Pick-Up

1X

2X

3x

4X

5X

6X

Extra Pick-Up

1X

2X

3x

4X

5X

Extra Pick-Up

$185.05

$351.15

$515.05

$683.35

$847.25

$98.15

$221.35

$648.15

$845.05

$1,041.95

$1,256.45

$1,102.45

$149.05

$295.05

$571.15

$847.25

$1,123.35

$1,399.45

$157.55

(4) Commercial Recycling.

Service Type Frequency Per Week

Monthly Price

(A) Cart – 96 gallon

(B) 4 cu. Yd. dumpster

Every Other Week

1X

Every Other Week

1x

2x

Extra Pick-Up

$18.85

$42.52

$108.05

$123.45

$237.85

$98.15

DRAFT

191

(C) 6 cu. yd. dumpster

(D) 8 cu. yd. dumpster

Every Other Week

1X

2x

3x

Extra Pick-Up

Every Other Week

1X

2X

3X

4X

5X

Extra Pick-Up

$120.15

$147.65

$280.75

$420.45

$98.15

$143.25

$176.25

$333.55

$501.85

$651.45

$803.25

$117.95

(5) Commercial Additional Services (Per Container):

(A) Lock bars: $31.05.

(B) Casters: $36.55.

(6) Roll-off Service*:

(A) Rental per day (all sizes): $5.82 (B) Container Delivery: $243.35. (C) Haul Rates – Open Top:

Service Type Monthly Price

1. 14 cu. Yd. roll-off open top 2. 20 cu. Yd. roll-off open top 3. 30 cu. Yd. roll-off open top 4. 40 cu. Yd. roll-off open top

$233

$275

$331

$390

(D) Haul Rates – Compactors:

Service Type Monthly Price

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192

1. 25 cu. Yd. compactor 2. 30 cu. Yd. compactor 3. 35 cu. Yd. compactor 4. 40 cu. Yd. compactor

$404

$434

$434

$463

(E) Disposal Costs Per Ton: $52.00.

1. Minimum charge of 2 tons: $104.00.

*Roll-off fees are billed at the included rates by the contractor under Ordinance No. 2021-23. Exclusive franchise for temporary roll-off services with Texas Disposal Systems.

A12.00. ALARM SYSTEMS

(a) Alarm Permit Fee: (includes permit fees for conversions and takeovers)

(1) Residential Alarm Permit: $25.00

(2) Commercial Alarm Permit: $50.00

(3) Governmental (including school district) Alarm Permit $0.00

(4) Educational Alarm Permit $0.00

(b) Alarm Permit Reinstatement Fee: $50.00

(c) Appeal Fee: $25.00

(d) False Alarm Fees:

(1) $50.00, if the alarm site has had more than three but fewer than six other false alarms in the preceding 12-month period.

(2) $75.00, if the alarm site has had more than five but fewer than eight other false alarms in the preceding 12-month period.

(3) $100.00, if the alarm site has had eight or more other false alarms in the preceding

12-month period.

(e) Unpermitted Alarm System Response Fee: $250.00

DRAFT

193

FISCAL YEAR 2022 Supplemental Requests

Rank order Department / Description Recurring Non-RecurringTotal

Supplemental Requests

CITY MANAGER1 Survey Quality Field Measurement Instrumenttation 3,344 3,344

- 3,344 3,344

CITY CLERK1 Public Information Request Tracking Software 6,000 1500 7,5002 Boards & Commission Management Software 4000 2700 6,700

10,000 4,200 14,200

FINANCE1 Pitney Bowes Postage Machine 1,717 1,717 2 Scanners for Utility Billing 1,760 1,760 3 Purchasing Enhancments 70,547 70,547

72,264 1,760 74,024

Municipal Court-

- - -

INFORMATION TECHNOLOGY1 IT Specialist 61,115 2,043 63,158 2 Broadband Feasibility Study 110,000 110,000 3 Okta Lifecycle Management Extension 6,507 9,000 15,507 4 FY22 Dell Computer Replacement Lease 7,245 7,245 5 Security Vulnerability Audit 10,000 10,000 6 Sportsplex WiFi Upgrade 8,000 8,000

4,700 4,700 7 Civic Plus Okta Integration 1,654 3,150 4,804

76,521 146,893 223,414

PLANNINGRecurring Non-Recurring

Total Supplemental

Requests1 Planner II* (2) 140,423 9,762 150,185 2 Comprehensive Plan Update 250,000 250,000 3 CLG Survey 45,500 45,500 4 Corridor Study 1626 75,000 75,000 5 Code Enforcement iPad 300 1,100 1,400 6 Development Kiosk iPad 1,535 1,535

140,723 382,897 523,620 ENGINEERING

1 Construction Inspector with vehicle 66,869 35,033 101,902 2 Engineer-in-Training 64,151 2,925 67,076 3 Project Engineer 78,750 2,925 81,675 5 Grant Application Support (TWDB, CAMPO, etc) 40,000 40,000 6 2014 Buda Bond Floodplain Modifications (FEMA LOMR) 180,000 180,000

209,770 260,883 470,653

MAIN STREET

DRAFT

194

1 Downtown Master Plan 150,000 150,000 2 Water Tower Lighting 17,500 17,500 3 Buda Signage and Wayfinding Design Services 40,000 40,000 4 Downtown Signage Project 20,000 20,000

- 227,500 227,500

POLICE1 Fleet - (2) Chevy Tahoes and (1) Chevy Silverado 169,000 169,000 2 Replacement Body Armor 11,994 11,994 3 Radio Migration - Upgrade (6) handheld radios 30,162 30,162 4 Additional Computer Monitors (8) 21.5" Dell 1,600 1,600 5 BEON App for 3 phones 360 840 1,200 6 DPS Lab Contract 5,356 - 5,356 7 Police Step 35,000 35,000 8 Overtime 25,000 - 25,000

65,716 213,596 279,312

ANIMAL CONTROL1 PT Animal Control Officer - - -

- - -

LIBRARY1 Long Range Plan Update 5,060 5,060 2 Laptops for the Makers' Lab 8,150 8,150 3 Activity kit maintenance 1,400 1,400 4 Increased downloadable audio books 5,400 5,400

(7,500) (7,500) 5 Expand activity kit collection 3,150 3,150

- - - 6,800 8,860 15,660

STREETS & DRAINAGE 1 Personnel Request - Public Works Technician I 29,681 29,681 2 Thermoplastic Machine 29,665 29,665 3 Poly-Level Trailer 67,000 67,000

29,681 96,665 126,346

FLEET1 Vehicle Lift 4,000 4,000 2 Wheel Balancer 1,300 1,300

- 5,300 5,300

FACILITIES

1Enhance Emergency Generator Coverage for City Hall/Library and PSB for EOC -

2 Dark Skies Lighting Adjustments 5,000 5,000 3 ADA Accomodations for staff 1,000 1,000

- 6,000 6,000

PARKS1 Hustler 104 Mower 25,000 25,000

2Ice Machine/Water Dispenser-Parks Maintenance Building 4,600 4,600

3 Recreation Programming-Instructional Classes 10,000 10,000 4 Fall Music Series 25,000 25,000

DRAFT

195

- 64,600 64,600

TOTAL GENERAL FUND 611,474 1,422,498 2,033,972

DRAFT

196

GLOSSARY and ACRONYMS

A

ABATEMENT – A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special assessments and service charges.

ACCOUNT – A term used to identify an individual asset, liability, expenditure control, revenue control, encumbrance control, or fund balance.

ACCOUNTS PAYABLE – A short-term liability account reflecting amounts owed to private persons or organizations for goods and services received by a government.

ACCOUNT RECEIVABLE – An asset account reflecting amounts due from private persons or organizations for goods and services furnished by a government.

ACCOUNTING SYSTEM – The total set of records and procedures, which are used to record, classify, and report information on the financial status and operations of an entity.

ACCRUAL ACCOUNTING – A basis of accounting in which revenues are recognized in the period in which they are earned and become measurable, and expenses are recognized in the period incurred instead of when cash is actually received or spent.

ACCRUED INTEREST – Interest that has been earned and recorded, but has not been received.

AD VALOREM TAX – A tax based on value of land and improvements (property tax).

AGENDA – A formal listing of items to be discussed during a public meeting. Agendas for public meetings are posted 72 hours in advance, in compliance with the open meetings act.

APPROPRIATION – An authorization granted by City Council to make expenditures and to incur obligations for a specific purpose. Usually limited in amount and as to the time when it may be expended.

ARBITRAGE – With respect to the issuance of municipal securities, arbitrage usually refers to the difference between the interest paid on tax-exempt bonds and the interest earned by investing the proceeds of the bonds in higher-yielding taxable securities. Federal income tax laws generally restrict the ability to earn positive arbitrage in connection with tax-exempt bonds.

ASSESSED VALUATION – A valuation set upon real estate or other property by government as a basis for levying taxes.

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ASSETS – Property owned by a government, which has economic value, especially which could be converted to cash.

AUDIT – A standardized, systematic and independent examination of data, statements, records, operations and performances of an enterprise for the purpose of examining for compliance with standardized procedures for managing cash on hand, receipts, payments, investments, and other allocations of monetary resources, capital assets or the use of personnel time and expertise.

B

BALANCE SHEET – A statement purporting to present the financial position of an entity by disclosing the value of its assets, liabilities, and equities as of a specified date.

BALANCED BUDGET – Total recurring expenditures for any fiscal year shall not exceed total recurring revenues for that same fiscal year.

BOND – A written promise to pay a specified sum of money, called the face value or principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate.

BOND REFERENDUM – A bond referendum is an opportunity for voters to decide if the city will be authorized to borrow funds to address specific capital project needs for which ad valorem taxes are pledged for repayment.

BUDGET – A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. The term is also sometimes used to denote the officially approved expenditure ceiling under which a government and its departments operate.

BUDGET CALENDAR – The schedule of key dates or milestones, which a government follows in the preparation and adoption of the budget.

BUDGET DOCUMENT – The instrument used by the budget making authority to present a comprehensive financial program to the appropriating governing body.

BUDGET INSTRUCTIONS – The guidance document produced by the City’s financial management unit, for use by departmentally-authorized personnel, establishing the annual practices and procedures for developing and submitting a proposed budget for approval by the City’s governing body.

BUDGET MESSAGE – A general discussion of the adopted budget presented in writing as a part of or supplement to the budget document.

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BUDGETARY CONTROL – The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within limitations of available appropriation and available revenues.

C

CAPITAL ASSETS – Long-term assets, such as buildings, equipment, and infrastructure, intended to be held or used in operations.

CAPITAL PROJECTS –Acquisition or construction of major capital facilities.

CAPITAL IMPROVEMENT PROGRAM – A plan for capital expenditures to be incurred each year over a fixed period of several future years setting forth each capital project, identifying the expected beginning and ending date for each project, the amount to be expended in each year, and the method of financing those expenditures.

CAPITAL OUTLAY – Expenditures for the acquisition of capital assets.

CAPITAL PROJECT FUNDS – Capital Project Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds, special assessment funds and trust funds).

CARRYOVER – Expenditures budgeted in one year for materials, equipment programs, etc., but not spent until the following fiscal year. Funding for non-recurring expenditures can carry over to the following fiscal year if approved by the City Manager and City Council. City Council formally amends the budget to approve carryover funding.

Revenues can also carryover if they were anticipated in one fiscal year but not received until the following year.

CASH BASIS – A method of accounting in which revenues and expenses are recognized and recorded when received, not necessarily when earned.

CERTIFICATE OF DEPOSIT – A negotiable or non-negotiable receipt for monies deposited in a bank or other financial institution for a specified period for a specified rate of interest.

CERTIFICATE OF OBLIGATION – A debt instrument that is issued by the City and has the same legal status as a general obligation bond. Proceeds from the issuance of the certificates may be used for the construction of public works or payment of contractual obligations for professional services. These certificates do not require voter approval.

CHARTER – Written instrument setting forth principles and laws of government within boundaries of the City.

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CHART OF ACCOUNTS – The classification system used by the City to organize the accounting for various funds.

CHECK – A bill of exchange drawn on a bank and payable on demand.

COMPONENT UNIT – A component unit is defined as a legally separate organization for which elected officials of the primary government (the City) are financially accountable.

CONSUMER PRICE INDEX (CPI) – The monthly data on the changes in the prices paid by urban consumers for a representative basket of goods and services.

CONTINGENCY – Funds set aside in a reserve account for major expenditures or for emergencies.

COST – The amount of money or other consideration exchanged for property or services. Costs may be incurred even before money is paid; that is, as soon as a liability is incurred. Ultimately, however, money or other consideration must be given in exchange.

CURRENT ASSETS – Cash and other assets expected to be converted to cash, sold, or consumed either in a year or in the operating cycle.

CURRENT LIABILITIES – Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed or refunded within one year.

D

DEBT SERVICE FUND – A fund used to account for the accumulation of resources for, and the payment of, general long-term debt principal interest, and related costs. Also called a Sinking Fund.

DEFICIT – The excess of expenditures over revenues during an accounting period; or in the case of Enterprise and Intra-governmental Service Funds, the excess of expense over income during an accounting period.

DEPARTMENT – A distinct, usually specialized division of a large organization. A principal administrative division of a government normally under the oversight of an Executive Director, Assistant City Manager or City Manager.

DELINQUENT TAXES – Taxes remaining unpaid on and after the date to which a penalty for nonpayment is attached.

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DEPRECIATION – A non-cash expense that reduces the value of an asset as a result of wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence.

DEVELOPER REIMBURSEMENT – Reimbursement to a developer from the City for infrastructure developed on behalf of the City.

E

EFFECTIVE TAX RATE – The tax rate required to generate the same amount of revenue as in the preceding year on the same properties.

ENTERPRISE FUND – A fund used to account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self-supported by user charges. The significant characteristic of Enterprise Funds is that the accounting system must make it possible to show whether the activity is operated at a profit or loss, similar to comparable private enterprises. Thus, the reports of enterprise funds are self-contained and creditors, legislators or the general public can evaluate the performance of the municipal enterprise on the same basis as they can the performance of investor-owner enterprises in the same industry.

EXPENDITURES – Where accounts are kept on the accrual or modified accrual basis of accounting, the cost of goods received or services rendered whether cash payments have been made or not. Where accounts are kept on a cash basis, expenditures are recognized only when the cash payments for the above purposes are made.

EXTRATERRITORIAL JURISDICTION (ETJ) – The land bordering a City’s limits that the City has limited control over but does not furnish City services to nor collect ad valorem taxes from. This is an area outside of City limits that is subject to annexation.

F

FIDUCIARY FUND – A fund used to account for assets held in trust by the City for the benefit of individuals or other entities and is responsible for handling the assets placed under its control.

FISCAL YEAR – A twelve-month period of time to which the annual budget applies, and at the end of which, the City determines its financial position and results of operations.

FIXED ASSETS – Long-lived tangible assets obtained or controlled as a result of past transactions, events or circumstances. Fixed assets include buildings, equipment, and improvements other than land.

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FRANCHISE – A special privilege granted by a government, permitting the continued use of public property, such as City streets, and usually involving the elements of monopoly and regulation.

FULL-TIME EQUIVALENT (FTE) – One full-time equivalent works 2,080 hours a year; a person working 1,040 hours per year is equivalent to 0.5 FTE.

FUND – An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with all related liabilities, obligations, reserves, and equities, which are segregated for the purpose of carrying on specific activities or attaining certain objective.

FUND BALANCE – The excess of an entity’s assets over its liabilities.

FUND BALANCE POLICY – A minimum fund balance that is required to be kept in reserve as defined in financial policy statements. Fund balances over the policy requirements may be appropriated in the budget.

G

GENERAL FIXED ASSETS – Capital assets that are not assets of any particular fund, but of the government unit as a whole. Most often these assets arise from the expenditure of the financial resources of governmental (as opposed to proprietary or fiduciary) funds.

GENERAL FUND – The General Fund is the general operating fund of the City. It is used to account for the resources devoted to finance the services traditionally associated with local government, except those activities that are required to be accounted for in another fund. Transactions are recorded on the modified accrual basis.

GENERAL OBLIGATION BONDS – When a government pledges its full faith and credit to the payment of the bonds it issues, those bonds are general obligation bonds.

GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) – Uniform minimum standards and guidelines for financial accounting and reporting.

GOVERNMENTAL FUNDS – Funds generally used to account for tax-supported activities. The acquisition, use and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects and Debt Service).

GRANTS – A contribution by one government unit to another. The contribution is usually made to aid in the support of a specific function, purpose, activity or facility.

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I

IMPACT FEES – Fees charged to developers to cover in whole or in part, the anticipated cost of improvements that will be necessary as a result of the development.

INCOME – A term used in proprietary fund-type accounting to represent (1) revenues or (2) the excess of revenues over expenses.

INFRASTRUCTURE - Fixed assets that are immovable and have value only to the governmental unit. Common examples of infrastructure include roads, sidewalks, bridges and streetlights.

INTERGOVERNMENTAL REVENUE – Revenue received from another governmental unit for a specific purpose.

INTERNAL SERVICE FUND – Internal Service Funds are used to account for the financing of goods or services provided by one fund or department to another fund or department on a cost reimbursement basis.

ISO RATING – The Insurance Service Office (ISO) performs surveys to assist insurance organizations with setting up the insurance ratings for the communities. The ISO will perform a survey to assign a public protection grade to each fire department, which is used in the development of insurance rates for all properties within the protected area. Grading starts at 1, which is the best possible score and ends at 10, which is considered unacceptable.

L

LEASE/PURCHASE – A financing tool utilized to fund large capital outlays where the city may not have cash immediately available for purchase. This arrangement allows the city to use the item while payments are being made.

LEDGER – A group of accounts in which are recorded the financial transactions of a governmental unit or other organization.

LEVY - To impose taxes or special assessments. The total of taxes or special assessments imposed by a governmental unit.

LIABILITIES – Debt or other legal obligations arising out of transactions in the past, which must be liquidated, renewed or refunded at some future date.

LONG-TERM DEBT – Debt with a maturity of more than one year after date of issuance.

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M

MODIFIED ACCRUAL BASIS – The basis of accounting under which expenditures other than accrued interest on general long-term debt are recorded at the time liabilities are incurred and revenues are recorded when received in cash, except for material and/or available revenues, which should be accrued to reflect properly the taxes levied and revenue earned.

MUNICIPAL UTILITY DISTRICT (MUD) – A special district whose purpose is to provide water and sewer services to the residences and businesses within its boundaries. The district has ad valorem taxing power and can issue bonds to pay for construction and improvements to the district’s system. Districts are typically established in unincorporated areas, but can also lie within the boundaries of one or more cities.

N

NOTE PAYABLE – An unconditional written promise signed by the maker, to pay a certain sum in money on demand or at a fixed or determinable future time, either to the bearer or to the order of a person designated.

O

OPERATING BUDGET – Plans of current expenditures and the proposed means of financing them.

ORDINANCE – A formal legislative enactment by the governing body of a municipality.

ORGANIZATIONAL UNIT – A responsibility center within a government.

P

PERFORMANCE MEASURES – Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity or program.

PERSONNEL SERVICES – The costs associated with compensating employees for their labor (salaries, wages, insurance, payroll taxes, and retirement contributions).

PROJECTION – A forecast of future trends in the operation of financial activities done through the remainder of the fiscal year to gain a better picture of the City’s finances. The projections are adopted as the revised budget during the budget adoption process.

PROPERTY TAX – An annual or semi-annual tax paid to one or more governmental jurisdictions based on the real and personal property’s assessed valuation and the tax rate, done in compliance with the State Property Tax Code.

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PROPRIETARY FUND – A governmental accounting fund having profit and loss aspects; therefore, it uses the accrual rather than modified accrual accounting method. The two types of proprietary funds are the Enterprise Fund and the Internal Service Fund.

PURCHASE ORDER – A document issued to authorize a vendor or vendors to deliver specified merchandise or render a specified service for a stated estimated price.

R

RATINGS – Designations used by credit rating agencies to give relative indications of credit quality. Municipal bonds rated Baa or BBB and above are considered to be investment-grade.

REFUNDING BONDS – Bonds issued to retire bonds already outstanding.

RESERVE – An account used to indicate that a portion of fund equity is legally restricted for a specific purpose or not available for appropriation and subsequent spending.

RETAINED EARNINGS – The accumulated earnings of an enterprise or internal service fund which have been retained in the fund and which are not reserved for any specific purpose.

REVENUES – The term designates an increase to a fund’s assets. An item of income.

REVENUE BONDS – Bond whose principal and interest are payable exclusively from earnings of an enterprise fund.

ROLLBACK RATE – If a unit adopts a tax rate that is higher than the rollback rate, voters in the unit can circulate a petition calling for an election to limit the size of the tax increase.

S

SALARIES & WAGES – Fixed compensation paid to employees for work or services provided.

SALES TAX – A state tax of 6.25% is imposed on all retail sales, leases and rentals of most goods, as well as taxable services. Texas cities and counties have the option of imposing additional local sales taxes for a combined total of state and local taxes of 8.25%.

SHORT-TERM DEBT – Debt with a maturity of one year or less after the date of issuance.

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SPECIAL ASSESSMENT – Used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied.

SPECIAL REVENUE FUNDS - Fund is used to account for the proceeds of specific revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditure for specified purposes.

STRUCTURAL IMBALANCE – In the budgetary process of matching ongoing expenditures with ongoing revenues, a condition that occurs when expenditures exceed revenues.

T

TAX LEVY – The total amount to be raised by general property taxes for intentions specified in the Tax Levy Ordinance.

TAX LEVY ORDINANCE – An ordinance through which taxes are levied.

TAX RATE – The rate at which a municipality may levy a tax. Tax levied for each $100 of assessed valuation. The amount of tax stated in terms of a unit of the tax base.

TAX ROLL – The official list showing the amount of taxes levied against each taxpayer or property.

TAXES – Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit.

V

VENDOR – The seller of merchandise or services.

VOUCHER – A document, which evidences the propriety of transactions and usually indicates the accounts in which they are to be recorded.

W

WORK ORDER – A written order authorizing and directing the performance of a certain task and issued to the person who is to direct the work.

WORKING CAPITAL – A financial metric which represents operating liquidity available to an organization or governmental entity. Net Working Capital is calculated as current assets minus current liabilities.

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Y

YIELD – The rate earned on an investment based on the price paid for the investment, the interest earned during the period held and the selling price or redemption value of the investment.

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ACRONYMS

ACM – Assistant City Manager

ACS – American Community Survey

ADA – Americans with Disabilities Act of 1990

AFA – Advance Funding Agreement

ARWA – Alliance Regional Water Authority

CAFR – Comprehensive Annual Financial Report

CAPCOG – Council Area Council Of Governments

CDBG – Community Development Block Grant

CH – City Hall

CIP – Capital Improvement Program

CM – City Manager

CO’s – Certificates of Obligation and Certificate of Occupancy

COLA – Cost of Living Adjustment

CPA – Certified Public Accountant

CPAP – Continuous Positive Airway Pressure

CPI – Consumer Price Index

CR – County Road

DDACTS – Date Driven Approaches to Crime and Traffic Safety

DS – Debt Service

EDC – Economic Development Corporation

EMS – Emergency Medical Services

EMT – Emergency Medical Technician

ERP – Enterprise Resource Planning

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ACRONYMS (Continued)

ETJ – Extra Territorial Jurisdiction

FF&E – Furniture, Fixtures & Equipment

FTE – Full-Time Equivalent

FY – Fiscal Year

GASB – Governmental Accounting Standards Board

GBRA – Guadalupe-Blanco River Authority

HCISD – Hays County Independent School District

HCPUA – Hays Caldwell Public Utility Agency

HCAD – Hays County Appraisal District

HMGP – Hazardous Mitigation Grant Program

HOT – Hotel Occupancy Tax

LGC – Local Government Corporation

M&O – Maintenance and Operations

MUD – Municipal Utility District

PD – Police Department

POS – Preliminary Official Statement

PSB – Public Safety Building

SEC – Securities and Exchange Commission

TCEQ – Texas Commission on Environmental Quality

TIF – Tax Increment Financing

TIRZ – Tax Increment Reinvestment Zone

TML – Texas Municipal League

UDC – Unified Development Code

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Documents

CITY OF BUDA, TEXAS PROPOSED BUDGET