CITY OF BUDA, TEXAS PROPOSED BUDGET

CITY OF BUDA, TEXAS PROPOSED BUDGET

FISCAL YEAR 2021

PROPOSED BUDGET

OCTOBER 1, 2020 – SEPTEMBER 30, 2021 This budget will raise more total property taxes than last year’s budget by an amount of $246,418, or 12.4 percent, and of that amount $188,173 is the tax revenue to be raised from new property added to the tax roll this year.

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 27 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

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 71 Public Safety Summary 73 Police 74 Animal Control 76 Parks & Recreation Summary 78 Parks & Recreation 79 Debt Service Funds Enterprise Interest & Sinking Fund 81 Governmental Interest & Sinking Fund 83

Schedule of Outstanding Debt 85 Special Revenue Funds Hotel/Motel Fund 87

Parks & Recreation Capital Fund 91 Library Special Revenue Fund 93 Municipal Court Special Technology Fund 95 Municipal Court Building Security Fund 97

Police Department Special Fund 99 Sidewalk Fund 101 Tree Mitigation Fund 102 Police LEOSE Fund 104 Coronavirus Relief Fund 106

Table of Contents

Utility Funds

Sanitation Fund 109 Water Fund 111 Wastewater Fund 114

Capital Funds Water Capital Improvement Fund 117 Wastewater Capital Improvement Fund 119

General Capital Improvement Fund 121 Prop 1 Municipal Facility Fund 122 Prop 2 Public Safety Facility Fund 123 Prop 3 Streets Fund 125 Prop 4 Drainage Fund 127 Prop 5 Parks & Trails Fund 129

Purple Pipe Fund 131 Other Funds Local Government Corporation (LGC) Fund 133 CIP Projects

Five Year Capital Improvement Projects (CIP ) 135

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 193

Glossary 199 Acronyms 210

Table of Contents

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Honorable Mayor and Members of City Council:

In accordance with Texas Statute and the City of Buda Charter, Section 6.02, the proposed

budget for the fiscal year beginning October 1, 2020 and ending on September 30, 2021 is hereby

presented. The proposed budget for the Fiscal year 2021 complies with the Council-approved

Comprehensive Financial Management Policy Statements and incorporates the necessary

financial strategies to fund the operations of the city, while maintaining financial stability into

the future. This proposed budget further reflects the City Council’s commitment to addressing

the needs of a growing city.

The current fiscal year has been one unlike any other fiscal year experienced by the City

of Buda, as a result of the coronavirus (COVID-19) and its impact on the City and the local

economy. Although the coronavirus pandemic continues to affect our City in ways we never

imagined, it has required us to operate differently in order to protect the health and safety of the

citizens of Buda, as well as the employees who are dedicated to this City and work extremely

Kenneth Williams City Manager

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hard every day, I am confident that decisions that I make as City Manager will allow us to continue

to maintain a financially sound city throughout this pandemic.

A City’s budget presents in financial terms a plan to accomplish its objectives during the

upcoming fiscal year. Budget preparation is an ongoing process as the City Council discusses

priorities, commits to projects, and provides feedback to the staff on various proposals. The staff

then translates that information into a financial action plan. Typically, the needs, wants and

desires of the City Council, staff, and citizens outweigh the amount of revenue that will be

available under existing rates for taxes and fees. The Council must then prioritize spending

decisions and determine the appropriate rates for taxes and fees.

The budget for Fiscal Year 2021 is a structurally balanced budget that continues our

previous commitments toward maintaining existing service levels and implementing City

Council’s priorities. The budget continues to include the appropriate level of funding to maintain

outstanding city services for residents and visitors to Buda, and it ensures continued financial

strength by maintaining fund balance reserves.

The proposed budget for Fiscal Year 2021 was developed based on the discussions, goals,

priorities, and direction provided by City Council during the May 14, 2020 City Council Budget

Workshop and also during the July 23, 2020 Budget Workshop. In addition, the budget was

specifically developed based on the City Council priorities identified for the Fiscal Year 2021,

which include the following:

• Roads • Mobility • Sidewalks • Trails • Police staffing and pay

adjustments

• Personnel (Compensation) • Drainage projects • Development Process

Improvements • Streets & Pavement

Management

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One of the many notable accomplishments during the current fiscal year is the completion

of the City Park project. This signature park will be one of the City’s crowning jewels and will be

a place that residents will be able to visit and enjoy for many years to come. The City is also

continuing to progress forward with other notable projects, such as the Main Street

Improvement project, Wastewater Treatment Plant Expansion project, Alliance Regional Water

Authority Pipeline project, Aquifer Storage Recovery (ASR) Pilot Well, and the Stagecoach Park

Restroom, to name a few.

This budget has been developed to serve the growing population of Buda. With an

estimated population of 18,323 residents who call Buda home, this budget reflects the necessary

services to serve this population. From 2010 to 2018, Hays County was the fastest growing

county in Texas, increasing in population by nearly 42%. Between 2020 and 2030 Hays County is

expected to grow in population by 47%. This growth continues a trend that has seen Buda

transform from a small town on the outskirts of the Austin MSA to one of the fastest growing

cities with a population of over 10,000 in the State of Texas. Buda has done a tremendous job of

getting the infrastructure in place to address growth as the City advances and continues to

develop. Rapid increase also brings challenges, but the City of Buda has continued to think

responsibly and remains focused on providing well-planned projects and services to meet the

needs of our expanding community, while maintaining an excellent quality of life for our citizens

and preserving the small town charm.

It’s exciting to imagine what the future of Buda will look like as it continues to grow and

develop. Although in the upcoming fiscal year the City remains conservative in its revenue

projections as a result of ongoing, or lingering, impacts of COVID-19 on the City’s economy, I’m

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hopeful that Buda will be able to remain vigilant and meet its revenue targets as proposed in the

Fiscal Year 2021 budget. As new industries continue to find their home in Buda, and as we see

gradual upticks in residential and commercial development activity in the City, this provides the

positive outlook in Buda to help with future growth of revenues from sales and property taxes.

This will contribute toward our continuing development of strategic financial planning and will

allow the City to be able to maintain low property tax rates, while continuing to provide high

quality services to Buda’s residents.

As City Manager, I am committed to our journey of investing in our employees and

infrastructure, improving the services provided to Buda residents, and maintaining our

momentum in public safety, parks, and community development and services. As we move

forward, the City will continue setting the bar high and strive to achieve the goal of City Council’s

mission of “Meeting the Needs of the Citizens.” As we prepare to address the present and future

challenges of this growing City, and as we maintain our commitment to attract and retain the

businesses and homeowners who choose to live and work in Buda, staff will remain committed

to the implementation of the priorities of the City Council.

This budget is a conservative plan to improve our community and our workplace, while

maintaining a property tax rate that is among the lowest in Central Texas. It includes funding to

maintain competitive salaries and benefits for retaining and attracting staff, to replace and

upgrade vehicles and equipment for operational requirements, and to focus on traffic and

mobility to address the needs of our growing community.

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Budget preparation takes a lot of time, energy and hard work by City staff and City

Council. As City Manager, I would personally like to thank City Council, Finance Director June

Ellis, Finance Staff, department heads and other city personnel for their time and commitment

to the citizens of Buda.

Finally, I am honored to work for and live in a City that is made up of wonderful people

who are dedicated to seeing their city prosper and offer an outstanding quality of life.

Sincerely,

Kenneth Williams

Buda City Manager

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City of Buda, Texas Fiscal Year 2021 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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George Haehn Lee Urbanovsky

– Mayor – Mayor Pro Tem, At-Large, Position 1

Remy Fallon Evan Ture

– At-Large, Position 2 - Single Member District B

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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

Tourism

Main Street

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

Facilities

Library

Parks and Recreation

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

June Ellis Finance Director

Bo Kidd Police Chief

Mike Beggs Public Works Director

Greg Olmer Parks and Recreation Director

Vicki Fuchs Human Resources Director

David Marino 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 2020 FY 2020 FY 2021FY 2019 Adopted Projected ProposedActual Budget Budget Budget

TAXABLE VALUE 1,692,608,201 1,825,038,347 1,828,364,611 1,955,941,067Less TIRZ Value 108,322,647 111,193,482 120,729,027 132,212,519

TAXABLE VALUE TO CITY 1,584,285,554 1,713,844,865 1,707,635,584 1,823,728,548

REVENUESCity Levy - 100% 5,877,699 5,991,602 5,969,894 6,242,623TIRZ 100% 389,536 388,732 422,069 452,563TOTAL at 100% 6,267,235 6,380,334 6,391,963 6,695,186

ALLOCATIONGeneral Fund (M&O) 1,678,540 1,878,374 1,867,850 2,091,817Debt Service Fund (I&S) 4,184,672 4,113,228 4,067,186 4,150,806TIRZ 389,536 388,732 412,108 452,563

Total Allocation 6,252,748 6,380,334 6,347,144 6,695,186

City Collection Rate 99.8% 100.0% 99.3% 100.0%

TAX RATE PER $100General Fund (M&O) 0.1061 0.1096 0.1096 0.1147 Debt Service Fund (I&S) 0.2649 0.2400 0.2400 0.2276

0.3710 0.3496 0.3496 0.3423

TAX RATE SPLITGeneral Fund (M&O) 28.60% 31.35% 31.35% 33.51%Debt Service Fund (I&S) 71.40% 68.65% 68.65% 66.49%

100.00% 100.00% 100.00% 100.00%

ESTIMATION AND DISTRIBUTION OF PROPERTY TAX ASSESSMENT as of 2020 Tax Year

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FISCAL YEAR GENERAL FUND (M&O) DEBT SERVICE (I&S) TOTAL TAX RATE2015 0.1173 0.1805 0.29782016 0.1177 0.2298 0.34752017 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 0.3423

TAX RATE DISTRIBUTIONCURRENT FOR FISCAL YEAR 2020

PROPOSED FOR FISCAL YEAR 2021

0.11

73

0.11

77

0.11

93

0.10

59

0.10

61

0.10

96

0.11

47

0.18

05

0.22

98

0.25

11

0.26

14

0.26

49

0.24

00

0.22

760.0000

0.0500

0.1000

0.1500

0.2000

0.2500

0.3000

0.3500

0.4000

2015 2016 2017 2018 2019 2020 2021

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%

ASSESSED VALUATION, TAXES LEVIED, AND TAXES COLLECTEDSummary of Assessed ValuationProjected for Fiscal Year 2020Proposed for Fiscal Year 2021

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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.

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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, and Municipal Court Security.

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 Effective 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 Notice and Hearing Rate. This rate is any amount above the Effective Tax Rate. Public hearings must be held regarding the tax rate if a higher rate is adopted.

3. The Maintenance and Operations 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 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 Rollback Rate. Under the Rollback Rate calculation, the Maintenance and Operations component should not exceed the Effective Tax Rate by more than 8%. An adopted tax increase beyond 8% is subject to being "rolled back" by the electorate.

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.

Revenue Descriptions

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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 9 Human Services and Hotel Tax Grant Applications Available

March 9 - March 13Finance prepares salary and benefit projections for FY20 and FY21 personnel budget

March 16 - March 26 Development of instructions and forms for budget preparation

April 7 Departments receive budget instructions document and forms

April 9 Budget Kick-off Training Finance provides training on instructions, forms, supplemental requests

April 9 - April 23 Departments contact HR, PW-Fleet, and internal IT Staff Committee

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

May 11 Budget submissions due to Finance from Departments

Includes FY20 Projection; FY21 Base budget and FY21 Supplemental requests

May 11 - May 19 Finance compiles and reviews budget requests from departments

Ensures requests are consistent with budget instructions

May 12 Budget Workshop Dry Run Staff review, provide feedback, & make changes.

May 13Finance provides revenue projections/estimates for current and next fiscal year

May 14 First Budget Workshop (Special Meeting)City Council identify Priorities and review Mission and Vision for upcoming budget year; Council provides direction to staff

May 15 I.T. Staff Committee prioritizes submitted I.T. requests from departments

May 18 Post-Budget Workshop Staff Meeting Follow Up/staff directives

May 21 HR Meeting on Budget Review personnel requests with City Manager

FY 2021 Budget CalendarNOTE: The calendar dates as presented are in accordance with the statutory deadlines.

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May 21 IT/Council Committee meeting

May 26 - June 3 Department meetings with City Manager to discuss budget requests

Includes department directors and other key staff

June 3 Human Services Grant Applications Due

June 11 Human Services Grant Committee Meeting 1st of 2 meetings to provide applications to Board

June 30 Staff Meeting Review & discuss items in the preliminary budget, based on City Manager's recommendation.

July 1 Human Services Grant Committee Meeting 2nd of 2 meetings to review applications and receive presentation from applicants

July 20 Budget Workshop Dry Run Staff review, provide feedback, & make changes.

July 23 Recommendation of Human Services Grants to City Council

July 23 Second Budget Workshop (Special Meeting) Council review draft budget

July 27 Post Budget Workshop Staff Meeting Follow Up/staff directives

August 5 Proposed budget and Five-Year CIP filed with City Clerk

August 5 Proposed budget posted on city website

August 11 City Manager's presentation of budget to City Council (Special Meeting)

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August 11Record vote on proposed tax rate; schedule public hearing on tax rate; schedule public hearing on budget

(Special Meeting)

August 12 Notice of Tax Rate Increase published in newspaper and website

One public hearing required; if no tax increase, no public hearing is needed

August 12 Notice of Budget Public Hearing published in newspaper and website

August 19Department's goals, accomplishments, objectives, and performance measures due to Finance

September 1 Third Budget Workshop (if needed)

September 1 Public Hearing on Budget

September 1 Courtesy Public Hearing on Tax Rate

September 15 Public Hearing on Tax Rate

September 15 First and final reading of ordinance to adopt Budget (record vote)

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

September 15 First and final reading of ordinance to adopt Tax Rate (record vote)

October 1 New fiscal year begins

October 2 - November 30

Finance finalizes budget document for printing, website, and GFOA award; Finalize Five-Year CIP document

26

FY 2021

FY 2019 FY 2020 FY 2021 FY 2019 FY 2020 FY 2021 TOTAL

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

General Government

4111 City Manager 5.00 5.00 4.00 4.00

4112 Communications 0.00 0.00 2.00 2.00

4115 City Clerk 3.00 2.00 2.00 0.50 0.50 0.50 2.50

4117 Human Resources 2.00 3.00 3.00 3.00

4121 Finance 6.00 6.00 7.00 7.00

4123 Economic Development 4.00 4.00 3.00 3.00

4125 Information Technology 1.00 1.00 1.00 1.00

General Government Total 21.00 21.00 22.00 0.50 0.50 0.50 22.50

Community Services

4216 Library 9.00 9.00 9.00 1.50 1.50 1.50 10.50

4218 Municipal Court 1.00 1.00 1.00 1.00 1.00 1.00 2.00

Community Services Total 10.00 10.00 10.00 2.50 2.50 2.50 12.50

Building & Development

4314 Planning 6.00 7.00 7.00 7.00

4315 Engineering 1.00 1.00 1.34 1.34

4316 Main Street 0.50 1.50 1.00 1.00

Building & Development Total 7.50 9.50 9.34 0.00 0.00 0.00 9.34

Public Works

4413 Streets & Drainage 8.86 12.32 12.32 12.32

4414 Facilities Maintenance 1.00 1.00 1.00 1.00

4415 Fleet Maintenance 0.68 0.68 0.68 0.68

Public Works Total 10.54 14.00 14.00 0.00 0.00 0.00 14.00

Public Safety

4510 Police 24.00 26.00 27.00 27.00

4520 Animal Control 1.00 1.00 1.00 1.00

Public Safety Total 25.00 27.00 28.00 0.00 0.00 0.00 28.00

Parks & Recreation

4611 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 87.04 94.50 96.34 3.00 3.00 3.00 99.34

Other Funds

4710 Water 9.42 10.49 11.32 11.32

4720 Wastewater 13.04 11.51 12.34 12.34

4220 Hotel/Motel 2.50 2.50 3.00 3.00

4861 Proposition 1

4862 Proposition 2

4863 Proposition 3 0.00 0.64 0.64 0.64

4864 Proposition 4 0.00 0.36 0.36 0.36

Other Funds Total 24.96 25.50 27.66 0.00 0.00 0.00 27.66

GRAND TOTAL 112.00 120.00 124.00 3.00 3.00 3.00 127.00

*Amended is same as Adopted budget, unless Council-approved.

Includes part-time Municipal Court Judge

CITY OF BUDA, TEXAS

FISCAL YEAR 2021 STAFFING

AUTHORIZED FULL-TIME EQUIVALENTS (FTE) BY DEPARTMENT

Full-Time Employees Part-Time Employees

27


28

Fund 100

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES 10,222,566 10,802,137 10,893,294 11,952,152

PERMITS & LICENSES 1,647,834 1,122,765 1,140,840 1,019,651

FEES 352,988 418,270 342,778 372,591

ADMIN REIMBURSEMENTS 875,684 955,378 974,477 928,109

MISCELLANEOUS REVENUE 1,165,228 1,081,600 1,420,563 711,261

TOTAL REVENUES AND RESOURCES 14,264,301 14,380,150 14,771,952 14,983,764

EXPENDITURES BY DEPARTMENT

GENERAL GOVERNMENT 6,387,907 7,731,012 7,806,926 7,519,949

COMMUNITY SERVICES 769,933 819,064 810,394 843,507

ENGINEERING & DEVELOPMENT 1,226,896 1,646,514 1,312,612 1,217,865

PUBLIC WORKS 1,197,780 1,924,164 1,761,565 2,277,548

PUBLIC SAFETY 2,303,648 2,596,487 2,567,474 2,969,835

PARKS & RECREATION 904,598 1,103,998 1,250,746 1,206,659

TOTAL EXPENDITURES BY DEPARTMENT 12,790,761 15,821,239 15,509,718 16,035,362

NET REVENUES OVER/(UNDER) EXPENDITURES 1,473,540 (1,441,089) (737,766) (1,051,599)

BEGINNING FUND BALANCE 5,306,887 7,053,712 7,053,712 6,315,946

ENDING FUND BALANCE 7,053,712 5,612,623 6,315,946 5,264,347

Calculation of Fund Balance Policy

Ending Funding Balance 7,053,712 5,612,623 6,315,946 5,264,347

Less Policy Requirement (3.5 months) 3,730,643 4,614,533 4,472,631 4,505,778

Excess Funds Available Over Policy 3,323,069 998,090 1,843,315 758,570

GENERAL FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES, AND CHANGE IN FUND BALANCE

29

Fund 100

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

PROPERTY TAXES & PENALTIES

31001 CURRENT TAX - REAL PROPERTY 1,789,941 2,000,242 1,997,046 2,243,464

31002 DELINQUENT TAX - REAL PROPERTY 2,968 5,005 7,492 7,000

31003 P & I PROPERTY TAX 5,165 3,570 6,597 5,750

31004 SALES TAX - CITY PORTION 4,935,113 5,235,371 5,326,941 5,326,000

31005 FRANCHISE TAX 848,949 825,195 815,289 1,624,298

31006 SANITATION FRANCHISE 17,202 17,254 18,732 27,800

31008 MIXED BEVERAGE TAXES 77,129 61,200 57,727 54,841

31010 SALES TAX - EDC PORTION 2,546,100 2,654,300 2,663,470 2,663,000

TOTAL TAXES 10,222,566 10,802,137 10,893,294 11,952,152

PERMITS & LICENSES

32000 ANIMAL CONTROL REVENUE 840 825 40 825

32001 DEVELOPMENT AGREEMENT - 2,000 2,200 2,000

32002 ANNEXATION PETITION - 750 2,300 3,000

32003 ZONING CHANGE 8,141 9,000 41,000 9,000

32004 ZONING VERIFICATION LETTER 600 1,000 150 500

32005 EASEMENT REVIEW & ACCEPTANCE - 1,200 - -

32006 INCOMPLETE APP ADMIN FEE - 1,500 750 -

32010 START WORK W/O PERMIT 2,000 2,000 500 1,500

32012 RESIDENTIAL PLATS 23,334 18,000 18,000 15,000

32013 NON-RESIDENTIAL PLATS 10,780 10,000 3,000 2,000

32014 AMENDING OF PLAT 1,690 3,000 1,600 1,000

32015 MINOR PLATS 2,121 2,400 - -

32017 RES-REVISED PRELIMINARY PLAN 20,647 20,000 51,620 15,000

32018 NON-RES REVISED PRELIMINARY PLAN - 3,000 3,500 1,500

32019 VARIANCE TO SUBDIVISION REGS - 1,000 - -

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

32023 SITE PLAN REVIEW 301,124 200,000 200,000 170,000

32026 RESIDENTIAL SITE INSPECTION (IN CITY) 67,806 50,000 40,000 50,000

32027 RESIDENTIAL SITE INSPECTION (OUT CITY) 92,081 70,000 150,000 70,000

32028 COMMERCIAL SITE INSPECTION (IN CITY) 91,335 100,000 10,642 10,000

32029 COMMERCIAL SITE INSPECTION (OUT CITY) 31,471 25,000 10,228 10,000

32033 RESIDENTIAL PLAN REVIEW 17,100 15,000 19,050 36,000

32034 COMMERCIAL PLAN REVIEW 58,623 140,000 75,000 95,000

32035 RESIDENTIAL INSPECTION 365,115 220,000 271,990 365,000

32036 COMMERCIAL INSPECTION 81,215 100,000 65,000 65,000

32038 ALCOHOL PERMITS 12,600 7,500 4,785 5,500

32039 SIGN PERMITS 9,481 8,000 3,000 17,000

32041 SPRINKLER PERMITS 16,020 14,000 12,560 12,000

32042 ELECTRIC PERMITS 7,255 5,000 3,050 3,500

32043 PLUMBING PERMITS 8,195 8,000 6,100 6,500

32050 MISCELLANEOUS PERMITTING 540 100 100 100

32055 LG GREASE TRAPS INSPECTION FEE 130 - -

32059 TEMP CERT OCCU - NEW STRUCTURE (150) - -

32060 PERM CERT OF OCCUP - NEW STRUCTURE 30,225 25,000 37,500 25,000

32062 PERM CO-VACANT OR UNUSED>1 YEAR 450 - -

32072 MECHANICAL PERMIT REVIEW 2,930 2,700 500 700

32073 TREE REMOVAL PERMIT-COMMERCIAL 150 150 -

32074 TREE REMOVAL PERMIT-RESIDENTIAL - - -

32075 TREE REMOVAL PERMIT REVIEW-COMM - - -

32076 TREE REMOVAL PERMIT REVIEW-RES - - -

32077 STREET CLOSURE PERMIT 200

32079 GENERAL CONTRACTOR REG-COMM 1,850 2,000 975 2,200

SCHEDULE OF REVENUES AND RESOURCES BY LINE ITEM

GENERAL FUND

30

Fund 100

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


GENERAL FUND

32080 GENERAL CONTRACTOR REG-RES 375 200 350 1,050

32084 CONT REG-PLUMB/IRRIG INSTALLER 500 400 200 525

32085 CONTRACT REG-MECHANICAL (HVAC) 900 1,000 600 1,275

32086 CONTRACT REG-FIRE SPRINKLER 50 100 50 150

32087 CONTRACTOR REGISTRATION-POOL 225 150 150 450

32088 CSE&DESIST/STOP WORK - - -

32089 RE-INSPECTION 3,200 3,600 200 -

32090 TREE MITIGATION FEE 342,865 20,000 1,450 -

32091 STREET CUT 450 - -

32092 STREET BORE - 200 - -

32100 SPECIAL USE PERMIT 5,746 2,000 2,500 1,500

32101 SOLICITOR'S PERMIT 11,000 3,000 3,000 3,000

32102 MYPERMITNOW FEES 7,990 9,000 8,500 6,000

32103 PERMIT PROCESSING FEE - $10 FEE 7,300 8,000 7,500 5,500

32105 MOBILE FOOD VENDOR - HOT FEE 1,220 825 715 700

32106 MOBILE FOOD VENDOR - COLD FEE 315 315 50 50

32107 TRAFFIC IMPACT ANALYSIS FEE - 5,000 1,500 1,500

32109 TECHNOLOGY/GIS FEE 2,626

TOTAL PERMITS & LICENSES 1,647,834 1,122,765 1,140,840 1,019,651

FEES

33001 JSF 844 900 545 650

33002 FINES 154,374 170,100 145,000 158,700

33003 TEXAS SEATBELT MC 223 85 40 48

33004 TPF - CITY 2,191 2,800 2,200 2,600

33006 LAW ENFORCEMENT AGENCY 7,119 7,500 6,100 7,300

33007 TRAFFIC FINES 1,947 2,500 1,700 2,040

33008 ADMINISTRATIVE FEE 63,832 32,400 30,000 36,000

33009 OMNI - FEES 887 1,000 1,000 1,200

33010 TIME PAYMENT - COURT 547 600 350 420

33011 MUNICIPAL COURT REVENUE (2,661)

33012 TRUANCY PREVENTION & DIVERSION -

33013 CIVIL JUSTICE FEE-CITY 7 7 5

33096 SHOP WITH A COP DONATIONS 939 5,200 3,960 4,225

33100 PARK DONATIONS & SPONSORSHIPS 9,743 32,500 12,860 10,000

33101 SPORTSPLEX - SOFTBALL 9,269 17,710 17,710 20,000

33102 SPORTSPLEX - REC FIELDS 31,354 39,210 39,210 40,000

33103 SPORTSPLEX - CONCESSIONS - 500 100 500

33104 PARKS PAVILLION RENTALS 8,982 43,598 9,190 12,000

33105 PARKS-COMMERCIAL USE FEE 2,820 3,200 600 2,400

33106 PARKS-COMMERCIAL PERMIT FEE 50 500 1,050 1,250

33108 STAGECOACH PARK RENTAL 250

33109 TRAIL OF LIGHTS REVENUE 8,700 10,000 6,500 8,000

33110 SPORTSPLEX LIGHTS REVENUE - - 5,600 7,000

33116 POLICE REPORT/RECORDS REQUEST 756 750 1,012 850

33117 WRECKER INSPECTION FEE -

33118 CREDIT CARD ADMIN FEE 4,744 4,850 3,884 4,125

33119 RETURNED CHECK FEE -

33120 DRAINAGE-CABELA'S POND 20,757 20,760 15,898 18,283

33121 SUNFIELD HOUSE SALES 25,314 21,600 38,264 35,000

TOTAL FEES 352,988 418,270 342,778 372,591

ADMIN REIMBURSEMENTS

36001 TRANSFER IN FROM WATER 500 287,503 325,299 312,708 319,825

31

Fund 100

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


GENERAL FUND

36002 TRANSFER IN FROM WASTEWATER 600 381,569 376,591 408,281 402,202

36004 TRANSFER IN FROM SANITATION 300 114,419 130,000 130,000 130,000

36006 TRANSFER IN FROM HOT 475 92,193 123,488 123,488 76,082

TOTAL ADMIN REIMBURSEMENTS 875,684 955,378 974,477 928,109

MISCELLANEOUS REVENUE

39001 MISCELLANEOUS REVENUE 10,714 15,000 106,098 15,000

39002 AUCTION ITEMS 513 2,000 10,094 5,500

39004 INTEREST INCOME 324,172 216,600 170,912 83,474

39006 TML INSURANCE LOSS REIMBURSEMENT 17,232 11,000 24,565 12,500

39007 P-CARD REBATE 7,362 9,550 6,900 7,300

39010 UTILITIES LATE FEE/PENALTY 77 43

39011 EDC REIMBURSEMENTS 438,449 472,070 375,334 395,532

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

39015 SPONSORSHIPS-RED, WHITE & BUDA 1,150 5,000 5,000 5,000 39080 LIBRARY MISC 15 15 35 10

39081 INTER-LIBRARY LOANS 453 600 336 450

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

39084 RENT REVENUE 6,279 37,200 20,595 46,200

39085 LIBRARY FAXES 1,276 1,400 910 1,300 39086 LIBRARY FINES 7,879 7,000 7,000 7,500

39087 LIBRARY CARD REPLACEMENTS 174 99 120 120

39088 LIBRARY NON RESIDENT FEES 3,735 2,310 2,505 3,375

39089 LIBRARY COPIER REVENUE 6,858 7,100 5,300 6,500

39090 STILL BUDAFUL STIMULUS PROGRAM 460,000

39098 RIGHT OF WAY SALE

39100 SIDEWALK FEE-IN-LIEU 16,170

39101 UNAPPLIED PERSONNEL COST - 86,250 81,200 61,500

39189 FAXES NON-LIBRARY 95

39200 POLICE GRANT REVENUE 13,139 38,406 38,616

39201 2018 - RIFLE RESISTANCE GRANT

39202 OTHER GRANT REVENUE 31,555 95,000 30,000 -

39203 TWDB FLOOD EARLY WARNING GRANT 155,081

39204 FTA SENIORS VAN GRANT 47,852

TOTAL MISCELLANEOUS REVENUE 1,165,228 1,081,600 1,420,563 711,261

GRAND TOTAL 14,264,301 14,380,150 14,771,952 14,983,764

32

Fund 100

Object Description

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

51000 SALARY - FULL-TIME 4,582,878 5,294,135 5,278,253 5,520,215

51001 SALARY - PART-TIME 1,104 84,888 74,585 85,493

51002 SALARY - TEMPORARY EMPLOYEE - - 4,692 -

51003 SICK LEAVE BENEFIT 30,290 9,427 3,420 -

51004 OVERTIME 37,141 39,308 29,274 46,350

51005 LONGEVITY PAY 31,773 37,804 36,792 44,244

51006 CAR ALLOWANCE 30,250 48,690 52,380 53,290

51007 CLOTHING ALLOWANCE 1,395 3,323 3,361 3,876

51008 CELL PHONE ALLOWANCE 23,715 29,844 31,497 25,105

51009 CELL PHONE EQUIP. ALLOWANCE 3,784 3,250 3,750 4,915

51012 TUITION REIMBURSEMENT 800 800 - 800

51013 COMP TIME/VACATION PAY OFF - - - -

51014 HEALTH REIMBURSEMENT 24,588 30,000 35,819 35,000

51015 FICA TAX 350,120 430,473 413,120 448,845

51016 EMPLOYEE INSURANCE 640,302 770,746 666,916 785,583

51017 WORKER'S COMP 95,729 99,449 74,917 149,515

51018 RETIREMENT 666,619 780,420 771,488 809,048

51019 OTHER PERSONNEL EXPENSES 47,500 77,723 80,080 81,771

51020 EMPLOYEE MERITS 100 154,082 - 402,122

TOTAL SALARIES & BENEFITS 6,568,088 7,894,362 7,560,344 8,502,503

52000 OFFICE SUPPLIES 41,464 30,189 31,273 34,954

52001 SMALL TOOLS/EQUIP/FURNITURE UNDER $1,0005,892 12,864 9,527 7,559

52002 JANITORIAL SUPPLIES 13,201 14,377 14,570 15,125

52003 COMPUTER SUPPLIES 949 2,479 3,270 3,409

52004 POSTAGE 4,283 5,346 4,846 5,922

52005 FUEL & OIL 85,429 85,082 74,771 89,869

52006 PIPE & WATER METER SUPPLIES - - - -

52007 CHEMICALS 4,039 9,300 7,200 8,700

52008 MEALS & DRINKS 5,922 2,893 2,364 3,765

52009 LAW ENFORCE. EQUIP 2,703 19,535 19,074 10,435

52010 LAW ENFORCE. SUPPLIES 6,709 8,301 9,239 8,951

52011 EDUCATION, TRAINING, & SUPPLIES - 7,490 4,336 14,035

52014 ADULT & YOUNG ADULT BOOKS 17,797 20,958 20,958 21,708

52015 AUDIOVISUAL ITEMS 5,276 8,034 8,034 7,534

52016 CHILDREN'S BOOKS 9,416 12,584 12,584 13,334

52017 ELECTRONIC MATERIALS & SUPPLIES 7,832 20,589 14,589 17,989

52018 WEARING APPAREL 57,684 18,287 17,190 19,199

52019 MEETING EXPENSES 118 4,503 4,816 18,410

52022 SIGN, MARKERS, BARRICADES - 6,000 - 28,000

52036 EOC SUPPLIES - - - 750

52038 OTHER MISC SUPPLIES & MATERIALS - 37 - -

TOTAL SUPPLIES & MATERIALS 268,713 288,848 258,641 329,648

53000 REPAIRS & MAINT. BUILDING 12,503 46,775 7,200 4,500

53001 REPAIRS & MAINT. EQUIPMENT 26,718 38,620 38,620 20,400

53002 REPAIRS & MAINT. FACILITY 26,413 33,340 28,840 45,570

53004 REPAIRS & MAINT. MOTOR VEHICLE 71,216 69,680 70,220 70,000

53005 REPAIRS & MAINT. MOTOR EQUIPMENT - - - -

53006 REPAIRS & MAINT. TRAFFIC 2,816 7,500 8,500 10,000

53018 REPAIRS & MAINT. DRAINAGE 10,477 11,730 13,500 215,000

53026 REPAIRS & MAINT. OTHER INFRASTRU. 61,068 129,500 139,000 124,500

GENERAL FUND

CONSOLIDATED EXPENDITURES BY LINE ITEM

33

Fund 100

Object Description

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

GENERAL FUND


TOTAL REPAIRS & MAINT. 211,209 337,145 305,880 514,410

54000 ADVERTISING 37,438 47,163 38,880 46,389

54001 COMMUNICATION 56,943 55,997 62,217 113,332

54002 BILLBOARDS 26,225 26,725 26,725 -

54003 DUES & SUBSCRIPTIONS 30,554 38,567 46,404 54,290

54004 PROFESSIONAL SERVICES 1,342,286 1,561,735 1,593,641 1,122,748

54006 RENTAL OF EQUIPMENT 36,606 36,545 23,486 30,208

54007 TRAVEL / SEMINARS 83,124 102,443 54,613 117,491

54008 UNIFORMS RENTAL 74 13,031 12,793 11,433

54010 SALES TAX PAID TO EDC 2,546,100 2,654,300 2,663,470 2,663,000

54011 BANK FEES 10,703 5,200 13,000 16,500

54012 BENEFITS/REWARDS/EVENTS 17,768 13,686 12,186 13,495

54013 WELLNESS PROGRAM - 5,184 4,184 7,100

54015 SPECIAL EVENTS & PROGRAMS 77,095 137,510 49,000 29,060

54016 RECREATION EVENTS 12,208 13,000 2,661 13,000

54017 CAPMETRO TRANSIT FEE - - - -

54019 ELECTION EXPENSE 180 15,000 4,000 10,000

54020 LIABILITY INSURANCE 188,238 207,062 191,154 208,069

54021 MAYOR & COUNCIL EXPENSE 34,964 48,167 35,400 42,062

54023 TESTING & ANALYSIS - 5,875 5,000 9,400

54031 UTILITIES - GENERAL 250,834 254,943 249,794 264,200

54035 TRAIL OF LIGHTS 36,120 29,000 29,194 35,000

54040 RED, WHITE, N BUDA 29,894 30,000 42,000 45,000

54045 PROMOTIONAL PRODUCTS 936 3,800 3,800 4,600

54047 EQUIPMENT LEASE 18,245 37,245 32,980 51,869

54048 RECORDING FEES - 940 660 1,230

54053 SHOP WITH A COP 3,055 3,000 1,937 3,000

54056 CONTINGENCIES - - - 30,000

54057 SOFTWARE/MAINTENANCE 178,232 242,753 270,621 251,236

54058 COMPUTER HARDWARE 1,281 55,699 52,501 43,657

54059 INTERNET 42,229 44,983 45,894 46,309

54060 WEBSITE 12,403 13,187 13,209 13,870

54061 IT MANAGES SERVICES 43,570 42,000 42,000 42,000

54062 LIVE STREAMING 15,773 10,578 19,678 20,101

54063 PHONE SYSTEMS 300 800 - 36,801

54064 CABLE SERVICES - - - -

54065 CITIZENS ACADEMY 447 500 500 500

54066 OTHER MISC DESIGNATED EXPENSE 48,552 16,354 23,856 10,800

54300 HUMAN SERVICE GRANTS 28,400 29,975 29,975 30,000

54301 2018 - RIFLE RESISTANT GRANT 1,290 - - -

54302 TWDB FLOOD EARLY WARNING GRANT 12,600 - - -

54303 FTA SENIORS VAN GRANT - - - -

54996 STILLBUDAFUL STIMULUS PROGRAM - 630,000 630,000 -

54997 COVID-19 - - 60,000 -

TOTAL DESIGNATED SERVICES 5,225,868 6,432,947 6,389,122 5,437,750

55000 CAPITAL LEASE INTEREST 5,740 7,000 7,000 5,205

55001 CAPITAL LEASE PRINCIPAL 68,850 66,407 66,407 52,565

55002 TIF PAYMENT TO LGC 273,073 304,500 243,524 260,000

55003 TIRZ PROP TAX PAID TO LGC 111,401 121,868 129,196 151,648

TOTAL FINANCING 459,063 499,775 446,127 469,418

34

Fund 100

Object Description

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

GENERAL FUND


56001 CAPITAL OUTLAY - CONSTRUCTION 3,164 180,116 160,000 577,000

56040 CAPITAL OUTLAY - EQUIPMENT 14 - - 26,000

56008 CAPITAL OUTLAY - BUILDINGS & GROUNDS - 32,000 32,000 58,000

56009 CAPITAL OUTLAY - VEHICLES 2,473 50,963 48,758 41,141

56019 CAPITAL OUTLAY - SPECIAL EQUIPMENT 47,320 90,000 90,000 -

TOTAL CAPITAL OUTLAY & IMP. 52,972 353,079 330,758 732,300

57020 TOOLS / EQUIPMENT / FURNITURE $1,000 - $4,999 - 11,200 12,000 28,000

57030 OTHER MISC INVENTORY $1,000 - $4,999 4,848 3,883 5,881 20,021

TOTAL INVENTORY $1,000 - $4,999 4,848 15,083 17,881 49,333

58010 TRANSFER TO FUND 496 - - 189,865 -

58011 TRANSFER TO FUND 497 - - - -

58012 TRANSFER TO FUND 498 - - 11,100 -

58999 TRANSFERS OUT - - - -

TOTAL TRANSFERS OUT - - 200,965 -

TOTAL EXPENDITURES 12,790,761 15,821,239 15,509,718 16,035,362

35

GENERAL FUND-SUMMARY

EXPENDITURES BY DEPARTMENT

Fund 100

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

SALARIES & BENEFITS 6,568,088 7,894,362 7,560,344 8,502,503

SUPPLIES & MATERIALS 268,713 288,848 258,641 329,648

REPAIRS & MAINTENANCE 211,209 337,145 305,880 514,410

DESIGNATED SERVICES 5,225,868 6,432,947 6,389,122 5,437,750

FINANCING 459,063 499,775 446,127 469,418

CAPITAL OUTLAY & IMPROVEMENTS 52,972 353,079 330,758 732,300

INVENTORY $1,000-$4,999 4,848 15,083 17,881 49,333

TRANSFERS OUT - - 200,965 -

TOTAL 12,790,761 15,821,239 15,509,718 16,035,362

100.4111 CITY MANAGER 1,411,592 1,004,548 1,019,829 924,819

100.4112 COMMUNICATIONS - - - 190,467

100.4115 CITY CLERK 276,674 287,524 261,100 293,660

100.4117 HUMAN RESOURCES 202,453 323,959 319,296 320,425

100.4119 NON-DEPARTMENTAL 642,012 1,792,690 1,980,705 1,415,734

100.4121 FINANCE 629,917 696,699 682,688 807,013

100.4123 ECONOMIC DEVELOPMENT CORPORATION 2,829,180 3,048,364 2,963,520 2,983,385

100.4125 INFORMATION TECHNOLOGY 396,079 577,228 579,788 584,446

TOTAL GENERAL GOVERNMENT 6,387,907 7,731,012 7,806,926 7,519,949

100.4216 LIBRARY 628,774 663,186 655,516 695,079

100.4218 MUNICIPAL COURT 141,159 155,878 154,878 148,428

TOTAL COMMUNITY SERVICES 769,933 819,064 810,394 843,507

100.4314 PLANNING 694,757 935,147 745,706 673,512

100.4315 ENGINEERING 288,827 321,710 285,040 288,530

100.4316 MAIN STREET 243,312 389,657 281,866 255,823

TOTAL ENGINEERING DEVELOPMENT 1,226,896 1,646,514 1,312,612 1,217,865

100.4413 STREETS & DRAINAGE 825,576 1,358,550 1,347,122 1,835,978

100.4414 FACILITIES MAINTENANCE 238,956 418,468 264,941 292,234

100.4415 FLEET MAINTENANCE 133,248 147,146 149,502 149,336

TOTAL PUBLIC WORKS 1,197,780 1,924,164 1,761,565 2,277,548

100.4510 POLICE 2,208,379 2,483,659 2,455,233 2,853,650

100.4520 ANIMAL CONTROL 95,269 112,828 112,241 116,185

TOTAL PUBLIC SAFETY 2,303,648 2,596,487 2,567,474 2,969,835

100.4611 PARKS & RECREATION 904,598 1,103,998 1,060,881 1,206,659

TREE MITIGATION - - 189,865 -

TOTAL PARKS & RECREATON 904,598 1,103,998 1,250,746 1,206,659

TOTAL GENERAL FUND 12,790,761 15,821,239 15,509,718 16,035,362

36

GENERAL GOVERNMENT SUMMARY

FY 2019 Actual

FY 2020 Amended Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget SALARIES & BENEFITS 2,035,941 2,471,017 2,267,623 2,703,332 SUPPLIES & MATERIALS 27,408 36,224 30,888 51,022 REPAIRS & MAINTENANCE 4 - - - DESIGNATED SERVICES 3,940,080 4,797,403 5,124,595 4,352,635 FINANCING 384,474 426,368 372,720 411,648 INVENTORY $1,000-$4,999 - - - 1,312 TRANSFERS OUT - - 11,100 - TOTAL 6,387,907 7,731,012 7,806,926 7,519,949

100.4111 CITY MANAGER 1,411,592 1,004,548 1,019,829 924,819 100.4112 COMMUNICATIONS - - - 190,467 100.4115 CITY CLERK 276,674 287,524 261,100 293,660 100.4117 HUMAN RESOURCES 202,453 323,959 319,296 320,425 100.4119 NON-DEPARTMENTAL 642,012 1,792,690 1,980,705 1,415,734 100.4121 FINANCE 629,917 696,699 682,688 807,013 100.4123 ECONOMIC DEVELOPMENT CORPORATION 2,829,180 3,048,364 2,963,520 2,983,385 100 4125 INFORMATION TECHNOLOGY 396,079 577,228 579,788 584,446

TOTAL 6,387,907 7,731,012 7,806,926 7,519,949

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

38

CITY MANAGER - 4111

Category FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Adopted Budget

SALARIES & BENEFITS $ 837,135 $ 885,478 $ 932,646 $ 829,875

SUPPLIES & MATERIALS $ 8,429 $ 9,799 $ 10,088 $ 11,601

DESIGNATED SERVICES $ 566,024 $ 109,271 $ 77,095 $ 83,343

TOTAL $1,411,592 $1,004,548 $1,019,829 $ 924,819

Staffing (FTE) FY 2019 Actual


FY 2020 Projected

Budget


City Manager 1 1 1 1

Deputy City Manager 1 1 1 1

Assistant City Manager 1 1 1 1

Communications Director 1 1 1 0

Executive Assistant 1 1 1 1

TOTAL 5 5 5 4

Expenditure Summary

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.

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

Assistant City Manager

Community Development

Communications Director

Communications Specialist

Department Mission


40

COMMUNICATIONS- 4112


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

Communications Director 0 0 0 1

Communications Specialist 0 0 0 1

TOTAL 0 0 0 2


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARIES & BENEFITS $ - $ - $ - $ 172,122

SUPPLIES & MATERIALS $ - $ - $ - $ 1,220

DESIGNATED SERVICES $ - $ - $ - $ 17,125

TOTAL $ - $ - $ - $ 190,467

Expenditure Summary

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


42

CITY CLERK - 4115


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARIES & BENEFITS $184,400 $163,590 $166,289 $170,059


DESIGNATED SERVICES $ 86,532 $117,970 $ 89,976 $107,171

TOTAL $276,674 $287,524 $261,100 $293,660


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

City Clerk 1 1 1 1

Receptionist / Community Liaison 1 0 0 0

Administrative Assistant 1 1 1 1

Senior Transportation Driver .5 .5 .5 .5

TOTAL 3.5 2.5 2.5 2.5

Expenditure Summary

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


44

HUMAN RESOURCES - 4117


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

Human Resources Director 1 1 1 1

Human Resources Coordinator 1 1 1 1

Receptionist/Community Liaison 0 1 1 1

TOTAL 2 3 3 3


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget




TOTAL $202,453 $323,959 $319,296 $320,425

Expenditure Summary

45

NON-DEPARTMENTAL – 4119

The Non-Departmental budget records the flow of money received through sales and property taxes that are reimbursed to the Local Government Corporation (LGC) established for the Tax Increment Finance Zone related to the development of the Cabela’s area. The portions of the tax distributions were established through development agreements between the City, Hays County, and Buda Economic Development Corporation. The Non-Departmental budget is also established to allow for unanticipated expenditures during the fiscal year. This Division also includes General Fund related expenditures which are not specifically associated with a particular department or division. General Fund related legal expenses for the City is budgeted in this department. For FY 2020, those expenses were moved from the City Manager’s budget.


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget SALARIES & BENEFITS $ 145 $ 154,082 $ - $ 238,717 DESIGNATED SERVICES $ 257,394 $1,212,240 $1,596,885 $ 765,369 FINANCING $ 384,474 $ 426,368 $ 372,720 $ 411,648 TRANSFERS OUT $ - $ - $ 11,100 $ - TOTAL $ 642,012 $1,792,690 $1,980,705 $1,415,734


Expenditure Summary

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, and 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 Clerk and Part-Time Court Clerk are reported in the in the Municipal Court Department. 3Utility Billing Specialist funding is split between the Water Fund and Wastewater Fund. 4Utility/Court Clerk funding is split between the Water Fund and Wastewater Fund, beginning in FY 2019.

Deputy City

Manager - Admin1

Finance Director

Assistant Finance Director

Senior Accountant

Accounting / Payroll

Specialist

Accounts Payable

Specialist

Municipal Court Clerk2

Utility Billing

Specialis3

Utility Clerk4

Purchasing Manager

Financial Analyst

Part-Time Court Clerk2

Department Mission


47

FINANCE - 4121


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget



DESIGNATED SERVICES $143,654 $161,482 $148,243 $174,345

TOTAL $629,917 $696,699 $682,688 $807,013


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

Finance Director 1 1 1 1

Assistant Finance Director 1 1 1 1

Senior Accountant 0 0 0 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 1

TOTAL 6 6 6 7

Expenditure Summary

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

Economic Development Specialist

Administrative Assistant

Department Mission


49

ECONOMIC DEVELOPMENT CORPORATION - 4123


FY 2020 Amended

Budget

FY 2020 Projected

Budget


SALARIES & BENEFITS $ 283,080 $ 394,064 $ 300,050 $ 320,385 DESIGNATED SERVICES $2,546,100 $2,654,300 $2,663,470 $2,663,000 TOTAL $2,829,180 $3,048,364 $2,963,520 $2,983,385


FY 2020 Amended

Budget

FY 2020 Projected

Budget


Executive Director of EDC 1 1 1 1 Economic Development Specialist 0 0 1 1 Operations & Finance Administrator 1 1 0 0 Retail & Marketing Specialist 1 1 1 0 Administrative Assistant 1 1 1 1 TOTAL 4 4 4 3

Expenditure Summary

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


51

INFORMATION TECHNOLOGY - 4125



FY 2020 Projected

Budget

FY 2021 Proposed

Budget

IT Administrator 1 1 1 1

TOTAL 1 1 1 1



FY 2020 Projected

Budget

FY 2021 Proposed

Budget




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

TOTAL $396,079 $577,228 $579,788 $584,446

Expenditure Summary

52

COMMUNITY SERVICES SUMMARY

FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARIES & BENEFITS 666,456 681,643 681,660 707,419 SUPPLIES & MATERIALS 49,728 68,914 68,572 74,046 REPAIRS & MAINTENANCE - - - - DESIGNATED SERVICES 53,748 68,507 60,162 62,042 INVENTORY $1,000-$4,999 - - - - TOTAL 769,933 819,064 810,394 843,507

100.4216 LIBRARY 628,774 663,186 655,516 695,079 100.4218 MUNICIPAL COURT 141,159 155,878 154,878 148,428

TOTAL 769,933 819,064 810,394 843,507

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


54

LIBRARY - 4216

*Grant-funded position



FY 2020 Projected

Budget

FY 2021 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 .5 .5

TOTAL 10.5 10.5 10.5 10.5



FY 2020 Projected Budget

FY 2021 Proposed Budget




TOTAL $628,774 $663,186 $655,516 $695,079

Expenditure Summary

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


56

MUNICIPAL COURT - 4218


FY 2020 Amended

FY 2020 Projected

FY 2021 Proposed

Budget




TOTAL $141,159 $155,878 $154,878 $148,428


FY 2020 Amended

FY 2020 Projected

FY 2021 Proposed

Budget

Municipal Court Clerk 1 1 1 1

Billing/Court Clerk 0 0 0 0

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

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

TOTAL 2 2 2 2

Expenditure Summary

57

Engineering & DEVELOPMENT SUMMARY

FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARIES & BENEFITS 564,369 839,757 762,614 802,962 SUPPLIES & MATERIALS 9,631 22,687 8,868 32,516 REPAIRS & MAINTENANCE - - - 1,000 DESIGNATED SERVICES 644,558 761,752 516,012 342,269 FINANCING 8,338 11,118 11,118 11,118 CAPITAL OUTLAY & IMPR. - - - - INVENTORY $1,000-$4,999 - 11,200 14,000 28,000 TOTAL 1,226,896 1,646,514 1,312,612 1,217,865

100.4314 PLANNING 694,757 935,147 745,706 673,512 100.4315 ENGINEERING 288,827 321,710 285,040 288,530 100.4316 MAIN STREET 243,312 389,657 281,866 255,823

TOTAL 1,226,896 1,646,514 1,312,612 1,217,865

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 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 Historical 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 long-term sustainability of the community’s identity and its values.

• 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 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


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.

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

City Manager1

Assistant City Manager -

Community Development1

Planning Director

Senior Planner

Development Coordinator

Code Enforcement

OfficerBuilding Official

Building Inspector

Permit

Technician

60

PLANNING - 4314


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget



DESIGNATED SERVICES $294,681 $312,499 $188,766 $ 65,546

FINANCING $ 8,338 $ 11,118 $ 11,118 $ 11,118

TOTAL $694,757 $935,147 $745,706 $673,512


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

Planning Director 0 1 1 1

Senior Planner 1 1 1 1

Planner II 1 0 0 0

Permit Technician 0 1 1 1

Development Coordinator 1 1 1 1


Sr. Code Enforcement Officer 1 1 1 1

Building Official 1 1 1 1

Building Inspector 1 1 1 1

TOTAL 7 7 7 7

Expenditure Summary

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 codes. 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 various construction plans for compliance with applicable design criteria; supports negotiation 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, as necessary; enforces codes related to protection of life, health, safety, environment, and other related matters; and monitors proposed and actual land use within 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 Studies 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, staff facilitates the development and implementation of long-range plans and policies such as the City’s various public infrastructure master plans and long range capital plans, and helps shape the physical environment through reasonable enforcement of codes and standards, and ensures high quality development. In particular:

• The Engineering Department 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, 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 complies with adopted regulations and guidelines, including envirornmental and utility-related operating permits.


Department Mission

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 – 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 Manager

City Engineer

Senior Project

Engineer

GIS Coordinator

Water Resource

Coordinator

Engineering Coordinator

63

ENGINEERING - 4315

Category

FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget



REPAIRS & MAINT. $ 0 $ 0 $ 0 $ 1,000


INVENTORY $1,000 - $4,999 $ 0 $ 0 $ 0 $ 0

TOTAL $288,827 $321,710 $285,040 $288,530

Staffing (General Fund FTE) FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget

City Engineer .33 .33 .33 .33

Senior Project Engineer .33 .33 .33 .33

GIS Analyst .34 0 0 0

GIS Coordinator 0 .34 .34 .34

Engineering Coordinator 0 0 0 .34

TOTAL 1.00 1.00 1.00 1.34

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 the four-point approach to downtown revitalization and sets goals each year in these 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.


Community Development

Main Street Program Manager

Downtown Marketing Specialist

Department Mission


65

MAIN STREET - 4316

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


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARIES & BENEFITS $ 35,950 $101.207 $ 86,051 $ 66,488



INVENTORY $1,000 - $4,999 $ 0 $ 11,200 $ 12,000 $ 28,000

TOTAL $243,312 $389,657 $281,866 $255,823


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

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

Downtown Marketing Specialist* 0 1 1 .5

TOTAL .5 1.5 1.5 1.0

Expenditure Summary

66

PUBLIC WORKS SUMMARY

FY 2019 Actual



FY 2021 Proposed

Budget SALARIES & BENEFITS 537,308 853,528 851,459 921,656 SUPPLIES & MATERIALS 49,502 36,292 35,640 46,998 REPAIRS & MAINTENANCE 174,461 290,405 263,440 457,440 DESIGNATED SERVICES 346,019 437,207 324,412 285,078 FINANCING 39,990 32,733 32,733 20,376 CAPITAL OUTLAY & IMPR. 50,498 270,116 250,000 546,000 INVENTORY $1,000-$4,999 - 3,883 3,881 - TOTAL 1,197,780 1,924,164 1,761,565 2,277,548

100.4413 STREETS & DRAINAGE 825,576 1,358,550 1,347,122 1,835,978 100.4414 FACILITIES MAINTENANCE 238,956 418,468 264,941 292,234 100.4415 FLEET MAINTENANCE 133,248 147,146 149,502 149,336

TOTAL 1,197,780 1,924,164 1,761,565 2,277,548

67

STREETS & DRAINAGE - 4413

Streets & Drainage is a part of the Public Works Department and is responsible for the administration and operation of public streets, sidewalks, and bridges, along with maintenance of storm sewer lines and open ditches. It is responsible for the right of way maintenance and the maintenance and operation of all traffic control devices within the city limits and includes maintenance and monitoring of traffic signals, school zones, regulatory signs, street name signs and public information signs located on all City streets. 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 2019 Actual

FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

Public Works Director .33 .33 .33 .33

Utility Technician 1 0 0 0

Administrative Assistant .33 .33 .33 .33

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

Field Crew Leader 1.54 0 0 0

Heavy Equipment Operator 1.34 0 0 0

Medium Equipment Operator 1.33 0 0 0

Light Equipment Operator 2.33 0 0 0

City Inspector .33 .33 .33 .33

Public Works Tech I 0 4 4 4

Public Works Tech III 0 7 7 7

Utility Worker 0 0 0 0

TOTAL 8.86 12.32 12.32 12.32

Department Mission


68

STREETS & DRAINAGE - 4413


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARIES & BENEFITS $494,113 $ 684,139 $682,813 $743,261


REPAIRS & MAINTENANCE $ 75,272 $ 149,730 $162,000 $355,000

DESIGNATED SERVICES $131,303 $ 196,790 $196,436 $155,928

FINANCING $ 39,990 $ 32,733 $ 32,733 $ 20,376

CAPITAL OUTLAY & IMP. $ 50,498 $ 270,116 $250,000 $528,000

TOTAL $825,576 $1,358,550 $1,347,122 $1,835,978

Expenditure Summary

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 both the employees and citizens of the City of Buda can take pride in.

Category FY 2019 Actual*

FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARIES & BENEFITS $ 9 $ 126,714 $ 124,353 $ 131,882


REPAIRS & MAINTENANCE $ 10,547 $ 42,775 $ 3,000 $ 4,000


TOTAL $ 238,956 $ 418,468 $ 264,941 $ 292,234

*The Facility Manager was paid out of the General Fund, Water Fund, and Wastewater Fund in FY 2019.


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


Expenditure Summary

70

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


71

FLEET MAINTENANCE - 4415

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


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARY & BENEFITS $ 43,187 $ 42,675 $ 44,293 $ 46,513

SUPPLIES & MATERIALS $ 1,001 $ 600 $ 800 $ 385


DESIGNATED SERVICES $ 418 $ 2,088 $ 2,088 $ 3,998

INVENTORY $1,000-$4,999 $ 0 $ 3,883 $ 3,881 $ 0

TOTAL $133,248 $147,146 $149,502 $149,336


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

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

Licensed Mechanic* .34 .34 .34 .34

TOTAL .68 .68 .68 .68

Expenditure Summary

72

PUBLIC SAFETY SUMMARY

FY 2019 Actual



FY 2021 Proposed

Budget SALARIES & BENEFITS 2,065,269 2,281,497 2,264,160 2,567,867 SUPPLIES & MATERIALS 104,083 95,310 86,801 95,117 REPAIRS & MAINTENANCE - 1,200 1,200 1,200 DESIGNATED SERVICES 100,713 137,961 136,999 204,104 FINANCING 26,262 29,556 29,556 26,276 CAPITAL OUTLAY & IMPR. 2,473 50,963 48,758 71,300 INVENTORY $1,000-$4,999 4,848 - - 3,971 TOTAL 2,303,648 2,596,487 2,567,474 2,969,835

100.4510 POLICE 2,208,379 2,483,659 2,455,233 2,853,650 100.4520 ANIMAL CONTROL 95,269 112,828 112,241 116,185

TOTAL 2,303,648 2,596,487 2,567,474 2,969,835

73

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)

Blue NightsSergeant

Police Officer(3)

CID Sergeant

Detective (2)

Mental Health Officer (2)

White DaysSergeant

Police Officer(3)

White NightsSergeant

Police Officer(3)

Crime Prevention Officer

Executive Assistant

Records Clerk (2)

Department Mission


74

POLICE - 4510


FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

Police Chief 1 1 1 1

Captain 1 1 1 1

Sergeant 4 4 4 4

CID Sergeant 0 0 0 1

Detective 2 2 2 2

Police Officer 14 15 15 15

Executive Assistant 1 1 1 1

Records Clerk 1 2 2 2

TOTAL 24 26 26 27



FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARIES & BENEFITS $2,014,918 $2,231,560 $2,211,831 $2,514,998


REPAIRS & MAINTENANCE $ - $ 1,200 $ 12,000 $ 1,200


FINANCING $ 26,262 $ 29,556 $ 29,556 $ 26,276

CAPITAL OUTLAY $ 1,913 $ 50,963 $ 48,758 $ 71,300

INVENTORY $1,000-$4,999 $ 4,848 $ 0 $ 0 $ 3,971

TOTAL $2,208,379 $2,483,659 $2,455,233 $2,853,650

Expenditure Summary

75

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


76

ANIMAL CONTROL - 4520



FY 2020 Projected

Budget

FY 2021 Proposed

Budget


SUPPLIES $ 5,601 $ 5,136 $ 3,259 $ 4,761


CAPITAL OUTLAY & IMP. $ 560 $ - $ - $ -

TOTAL $ 95,269 $112,828 $112,241 $116,185



FY 2020 Projected

Budget

FY 2021 Propose Budget

Animal Control Officer 1 1 1 1

Expenditure Summary

77

PARKS & RECREATION SUMMARY

FY 2019 Actual



FY 2021 Proposed

Budget SALARIES & BENEFITS 698,744 766,920 732,828 799,268 SUPPLIES & MATERIALS 28,361 29,421 27,872 29,949 REPAIRS & MAINTENANCE 36,744 45,540 41,240 54,770 DESIGNATED SERVICES 140,749 230,117 226,941 191,622 FINANCING - - - - CAPITAL OUTLAY & IMPR. - 32,000 32,000 115,000 INVENTORY $1,000-$4,999 - - - 16,050 TRANSFERS OUT - - 189,865 - TOTAL 904,598 1,103,998 1,250,746 1,206,659

100.4611 PARKS & RECREATION 904,598 1,103,998 1,060,881 1,206,659 100.4901 TREE MITIGATION - - 189,865 -

TOTAL 904,598 1,103,998 1,250,746 1,206,659

78

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


79

PARKS & RECREATION - 4611



FY 2019 Projected

Budget

FY 2020 Proposed

Budget





CAPITAL OUTLAY & IMP. $ - $ 32,000 $ 32,000 $ 114,000

OTHER MISC INVENTORY $ 16,050

TOTAL $ 904,598 $1,103,998 $1,060,881 $1,206,659



FY 2020 Projected

Budget

FY 2021 Proposed

Budget

Parks & Recreation Director 1 1 1 1


Recreation Programs Coordinator 0 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

80

Fund 690

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

ADMIN REIMBURSEMENTS 3,639,099 3,582,827 3,582,827 3,659,992

OTHER SOURCES & USES - - - -


EXPENDITURES BY CATEGORY

FINANCING 3,514,232 3,554,946 3,527,253 3,662,193

CAPITAL OUTLAY & IMPROVEMENTS - - - -

TOTAL EXPENDITURES BY CATEGORY 3,514,232 3,554,946 3,527,253 3,662,193

NET REVENUES OVER/(UNDER) EXPENDITURES 124,868 27,881 55,574 (2,201)

BEGINNING FUND BALANCE 71,897 135,632 135,632 191,206

ENDING FUND BALANCE 135,632 163,513 191,206 189,005

ENTERPRISE I&S FUND SUMMARY SCHEDULE OF REVENUES, EXPENDITURES

AND NET CHANGE IN FUND BALANCE

ENTERPRISE I&S FUND

81

Fund 690

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


36001 TRANSFER IN FROM 500 524,843 520,528 520,528 519,688

36002 TRANSFER IN FROM 600 3,051,441 3,062,299 3,062,299 3,006,483

36100 TRANSFER IN FROM 100 62,815



TOTAL ADMIN REIMBURSEMENTS 3,639,099 3,582,827 3,582,827 3,659,992

GRAND TOTAL 3,639,099 3,582,827 3,582,827 3,659,992


ENTERPRISE I&S FUND

ENTERPRISE I&S FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

SALARIES & BENEFITS - - - -

SUPPLIES & MATERIALS

REPAIRS & MAINTENANCE - - - -

DESIGNATED SERVICES

FINANCING 3,514,232 3,554,946 3,527,253 3,662,193

CAPITAL OUTLAY & IMPR. - - - -

TOTAL 3,514,232 3,554,946 3,527,253 3,662,193

ENTERPRISE I&S FUND

82

Fund 700

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES 4,481,254 4,396,702 4,380,098 4,530,015

OTHER SOURCES & USES -



FINANCING 4,387,728 4,427,040 4,531,499 4,462,841



NET REVENUES OVER/(UNDER) EXPENDITURES 93,526 (30,338) (151,401) 67,174



GOVERNMENTAL I&S FUND SUMMARY SCHEDULE OF REVENUES, EXPENDITURES


GOVERNMENTAL I&S FUND

83

Fund 700

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


31001 CURRENT TAX - REAL PROPERTY 4,462,807 4,380,152 4,350,098 4,507,315

31002 DELINQUENT TAX - REAL PROPERTY 6,293 5,600 15,900 9,800

31003 P & I PROPERTY TAX 12,153 10,950 14,100 12,900

TOTAL TAXES 4,481,254 4,396,702 4,380,098 4,530,015

GRAND TOTAL 4,481,254 4,396,702 4,380,098 4,530,015



GOVERNMENTAL I&S FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget




DESIGNATED SERVICES

FINANCING 4,387,728 4,427,040 4,531,499 4,462,841


TOTAL 4,387,728 4,427,040 4,531,499 4,462,841


84

Principal

Balance

Interest

Balance

Total P&I

Balance

2020-2021

Payments

Total Debt

Balance

9/30/2021$2,345,000 Certificates of Obligation

Series 2006 $720,000 $99,903 $819,903 $139,593 $680,310$6,120,000 Certificates of Obligation

Series 2008 $2,755,000 $400,809 $3,155,809 $395,567 $2,760,242$2,930,000 General Obligation Refunding

Bonds, Series 2008 $655,000 $42,206 $697,206 $282,205 $415,001$505,000 Certificates of Obligation

Wastewater, Series 2006 $225,000 $31,039 $256,039 $44,234 $211,805

$3,275,000 Certificates of Obligation,

Series 2011 (tax-supported) $0 $0 $0 $0 $0


Series 2011 (utility-supported) $0 $0 $0 $0 $0


Series 2014 (tax-supported) $2,695,000 $723,318 $3,418,318 $237,628 $3,180,691


Series 2014 (utility-supported) $770,000 $207,095 $977,095 $68,623 $908,473


Series 2014a (utility-supported) $2,830,000 $676,646 $3,506,646 $251,787 $3,254,859$9,430,000 Bond Issue #1, Series 2015

(tax-supported) $7,510,000 $1,847,784 $9,357,784 $626,506 $8,731,278$1,190,000 CO Series 2016 (utility-

supported) $915,000 $130,759 $1,045,759 $95,954 $949,806$41,150,000 GO Series 2016 (tax-

supported) $38,535,000 $20,632,200 $59,167,200 $2,127,700 $57,039,500$3,655,000 CO Series 2016A (tax-

supported) $3,065,000 $1,063,100 $4,128,100 $256,200 $3,871,900$27,825,000 CO Series 2017 (utility-

supported) $26,430,000 $11,447,845 $37,877,845 $1,721,725 $36,156,120$2,625,000 Limited Tax Notes, Series

2018 (utility-supported) $1,905,000 $172,937 $2,077,937 $415,422 $1,662,515$4,845,000 GO Refunding Series 2019

(utility-supported) $4,230,000 $494,500 $4,724,500 $749,225 $3,975,275$2,100,000 GO Refunding Series 2020

(utility-supported) $1,730,000 $107,670 $1,837,670 $179,203 $1,658,467$2,100,000 GO Refunding Series 2020

(tax-supported) $370,000 $22,977 $392,977 $39,107 $353,870

TOTALS $95,340,000 $38,100,787 $133,440,787 $7,630,677 $125,810,110

CITY OF BUDA

Fiscal Year 2021 Debt Service Schedule

85


86

HOTEL/MOTEL TAX FUND / TOURISM – 4747

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.


Department Mission

87


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


Community Development1

Director of Tourism

Tourism Coordinator

88


Fund 475

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES 818,918 750,000 601,099 601,000

MISCELLANEOUS REVENUE 12,959 3,000 16,000 16,000

TOTAL REVENUES AND RESOURCES 831,877 753,000 617,099 617,000


SALARIES & BENEFITS 181,322 202,622 204,357 246,256

SUPPLIES 5,919 5,230 4,158 1,410

REPAIRS & MAINTENANCE 170 3,290 3,790 1,590

DESIGNATED SERVICES 286,543 441,830 289,117 369,634

TRANSFERS 556,193 523,488 510,325 76,082

TOTAL EXPENDITURES BY CATEGORY 1,030,147 1,176,460 1,011,747 694,972

NET REVENUES OVER/(UNDER) EXPENDITURES (198,271) (423,460) (394,648) (77,972)

BEGINNING FUND BALANCE 1,429,057 1,228,681 1,228,681 834,033

ENDING FUND BALANCE 1,228,681 805,221 834,033 756,061

HOTEL/MOTEL FUND SUMMARY SCHEDULE OF REVENUES,


Fund 475

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


31017 HOTEL/MOTEL TAX 818,918 750,000 601,099 601,000

TOTAL TAXES 818,918 750,000 601,099 601,000


39001 MISCELLANEOUS REVENUE

39018 SPONSORSHIPS-BUDAFEST 11,549 - 15,000 15,000

39019 SALE OF PROMO MERCHANDISE 1,410 3,000 1,000 1,000

TOTAL MISCELLANEOUS REVENUE 12,959 3,000 16,000 16,000

GRAND TOTAL 831,877 753,000 617,099 617,000


HOTEL MOTEL TAX FUND

2020-2021 Proposed Budget

89


.

Category

FY 2019 Actual

FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget

SALARIES & BENEFITS 181,322 $ 202,622 $ 204,357 $ 246,256


REPAIRS & MAINTENANCE $ 170 $ 3,290 $ 3,790 $ 1,590


TRANSFERS $ 556,193 $ 523,488 $ 510,325 $ 76,082

TOTAL $1,030,147 $1,176,460 $1,011,747 $ 694,972


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

TOTAL 2.50 2.50 2.50 3.00

Expenditure Summary

90

PARKS & RECREATION CAPITAL FUND

91

Fund 490

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

FEES

33100 PARK DONATIONS & SPONSORSHIPS 560,393 89,050 176,300 151,000

TOTAL FEES 560,393 89,050 176,300 151,000


36001 TRANSFER FROM FUND 500 WATER 464,600 - - -

36010 TRANSFER FROM FUND 600 WASTEWATER 791,400 -

TOTAL ADMIN REIMBURSEMENTS 1,256,000 - - -

PARKS & REC CAPITAL IMP FUND


PARKS & REC CAPITAL IMP FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


SUPPLIES & MATERIALS - - - -


DESIGNATED SERVICES - 1,920 1,920 -

CAPITAL OUTLAY & IMPR. 249,637 2,112,855 2,411,462 183,321

TOTAL 249,637 2,114,775 2,413,382 183,321

PARKS & RECREATION CAPITAL FUND

92

Fund 491

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE




SALARIES & BENEFITS 10,252 - 0 -

SUPPLIES 39,628 15,850 19,645 15,462


INVENTORY - - - -

TOTAL EXPENDITURES BY CATEGORY 56,710 26,775 28,195 22,462

NET REVENUES OVER/(UNDER) EXPENDITURES 11,744 (2,275) 4,360 (3,267)



LIBRARY SPECIAL REVENUE FUND SUMMARY SCHEDULE OF REVENUES,


LIBRARY SPECIAL FUND

93

Fund 491

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


39080 LIBRARY MISCELLANEOUS 1,500 150 100

39090 COMMUNITY SUPPORT 15,776 20,000 21,000 12,000

39091 PROGRAM DONATIONS 412 1,000 1,000

39092 LIBRARY GRANT 52,266 2,000 11,405 6,095

39093 MEMORIALS


GRAND TOTAL 68,454 24,500 32,555 19,195


LIBRARY SPECIAL REVENUE FUND

LIBRARY SPECIAL REVENUE FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

SALARIES & BENEFITS 10,252 - 0 -



INVENTORY - - - -

TOTAL 56,710 26,775 28,195 22,462

94

Fund 492

FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget REVENUES BY SOURCE

TAXES PERMITS & LICENSES - - - FEES 5,781 6,037 5,200 5,308 MISCELLANEOUS REVENUE - - - OTHER SOURCES & USES -


EXPENDITURES BY CATEGORY SALARIES & BENEFITS - - - - SUPPLIES - 400 400 400 REPAIRS & MAINTENANCE - - - - DESIGNATED SERVICES 7,742 - - - FINANCING - - - - CAPITAL OUTLAY & IMPROVEMENTS - - - -

TOTAL EXPENDITURES BY CATEGORY 7,742 400 400 400

NET REVENUES OVER/(UNDER) EXPENDITURES (1,961) 5,637 4,800 4,908



MUNICIPAL COURT TECHNOLOGY FUND SUMMARY SCHEDULE OF REVENUES,EXPENDITURES AND CHANGE IN FUND BALANCE

MUNICIPAL COURT TECHNOLOGY FUND

95

Fund 492

FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget FEES33122 COURT TECH SPECIAL REV FUND 5,781 6,037 5,200 5,308

TOTAL FEES 5,781 6,037 5,200 5,308

GRAND TOTAL 5,781 6,037 5,200 5,308

SCHEDULE OF REVENUES AND RESOURCES BY LINE ITEMMUNICIPAL COURT TECHNOLOGY FUND


FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget SALARIES & BENEFITS - - - - SUPPLIES - 400 400 400 REPAIRS & MAINTENANCE - - - - DESIGNATED SERVICES 7,742 - - - FINANCING - - - - CAPITAL OUTLAY & IMPR. - - - - TOTAL 7,742 400 400 400


96

Fund 493

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

FEES 4,342 4,540 4,715 4,809



TOTAL EXPENDITURES BY CATEGORY - - - -

NET REVENUES OVER/(UNDER) EXPENDITURES 4,342 4,540 4,715 4,809



MUNICIPAL COURT BUILDING SECURITY FUND SUMMARY SCHEDULE OF

REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE

Fund 493

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

FEES

33123 BUILDING SECURITY FEE 4,342 4,540 4,715 4,809

TOTAL FEES 4,342 4,540 4,715 4,809

GRAND TOTAL 4,342 4,540 4,715 4,809


MUNICIPAL COURT BUILDING SECURITY FUND

MUNICIPAL COURT BUILDING SECURITY FUND

97

Fund 450

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


MISCELLANEOUS REVENUE 608 - 3,404 -

TOTAL REVENUES AND RESOURCES 608 - 3,404 -



SUPPLIES 5,621 2,000 2,000 2,000


DESIGNATED SERVICES - - - -



NET REVENUES OVER/(UNDER) EXPENDITURES (5,014) (2,000) 1,404 (2,000)



POLICE DEPARTMENT FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES AND NET REVENUE/EXPENDITURE CHANGE

POLICE DEPARTMENT SPECIAL FUND

98

Fund 450

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


36100 TRANSFER IN FROM FUND 100 - - -

TOTAL ADMIN REIMBURSEMENTS - - - -


39206 STATE FORFEITURE FNDS-RICO Act 608 - 3,404 -

TOTAL MISCELLANEOUS REVENUE 608 - 3,404 -

GRAND TOTAL 608 - 3,404 -



POLICE DEPARTMENT SPECIAL FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


SUPPLIES 5,621 2,000 2,000 2,000




TOTAL 5,621 2,000 2,000 2,000


99

Fund 498

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

ADMIN REIMBURSEMENTS 11,100

MISCELLANEOUS REVENUE - - - -

TOTAL REVENUES AND RESOURCES - - 11,100 -




REPAIRS & MAINTENANCE - - - 11,100



TOTAL EXPENDITURES BY CATEGORY - - - 11,100

NET REVENUES OVER/(UNDER) EXPENDITURES - - 11,100 (11,100)

BEGINNING FUND BALANCE - - - 11,100

ENDING FUND BALANCE - - 11,100 -

SIDEWALK FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES AND NET CHANGE IN FUND BALANCE

SIDEWALK FUND

100

Fund 498

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


36100 TRANSFER IN FROM FUND 100 - 11,100 -

TOTAL ADMIN REIMBURSEMENTS - - 11,100 -

GRAND TOTAL - - 11,100 -

SIDEWALK FUND


SIDEWALK FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


SUPPLIES - - - -

REPAIRS & MAINTENANCE - - - 11,100



TOTAL - - - 11,100

SIDEWALK FUND

101

Fund 496

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

ADMIN REIMBURSEMENTS 189,865

MISCELLANEOUS REVENUE - - 191,315 -

TOTAL REVENUES AND RESOURCES - 189,865 191,315 -



SUPPLIES - - - -



CAPITAL OUTLAY & IMPROVEMENTS - 189,865 70,000 30,000

TOTAL EXPENDITURES BY CATEGORY - 189,865 70,000 30,000

NET REVENUES OVER/(UNDER) EXPENDITURES - - 121,315 (30,000)

BEGINNING FUND BALANCE - - - 121,315

ENDING FUND BALANCE - - 121,315 91,315

TREE MITIGATION FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES AND NET REVENUE/EXPENDITURE CHANGE

TREE MITIGATION FUND

102

Fund 496

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


36100 TRANSFER IN FROM FUND 100 189,865 - -

TOTAL ADMIN REIMBURSEMENTS - 189,865 - -


32090 TREE MITIGATION FEE 191,315

TOTAL MISCELLANEOUS REVENUE - - 191,315 -

GRAND TOTAL - 189,865 191,315 -



TREE MITIGATION FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


SUPPLIES - - - -



CAPITAL OUTLAY & IMPR. - 189,865 70,000 30,000

TOTAL - 189,865 70,000 30,000


103

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

104

Fund 497

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


39219 POLICE LEOSE - - 1,797 1,700

TOTAL MISCELLANEOUS REVENUE - - 1,797 1,700

GRAND TOTAL - - 1,797 1,700

POLICE LAW ENFORCEMENT OFFICER STANDARDS AND EDUCATION

(LEOSE) SCHEDULE OF REVENUES AND RESOURCES

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


SUPPLIES & MATERIALS - - 1,797 1,700




TOTAL - - 1,797 1,700

POLICE LAW ENFORCEMENT OFFICER STANDARDS AND

EDUCATION (LEOSE) FUND EXPENSE SUMMARY

105

Fund 499

FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget ADMIN REIMBURSEMENTS MISCELLANEOUS REVENUE - - 762,000 245,000

TOTAL REVENUES AND RESOURCES - - 762,000 245,000

EXPENDITURES BY CATEGORY SALARIES & BENEFITS - - - - SUPPLIES & MATERIALS - - - - REPAIRS & MAINTENANCE - - - - DESIGNATED SERVICES - - 762,000 245,000 CAPITAL OUTLAY & IMPROVEMENTS - - - -

TOTAL EXPENDITURES BY CATEGORY - - 762,000 245,000

NET REVENUES OVER/(UNDER) EXPENDITURES - - 0 0

BEGINNING FUND BALANCE - - 0 0

ENDING FUND BALANCE - - 0 0

CORONAVIRUS RELIEF FUND SUMMARY SCHEDULE OF REVENUES, EXPENDITURES AND NET CHANGE IN FUND BALANCE

CORONAVIRUS RELIEF FUND

106

Fund 498

FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget MISCELLANEOUS REVENUE39210 CORONAVIRUS RELIEF FUND GRANT - 762,000 245,000

TOTAL MISCELLANEOUS REVENUE - - 762,000 245,000

GRAND TOTAL - - 762,000 245,000

CORONAVIRUS RELIEF FUNDSCHEDULE OF REVENUES AND RESOURCES BY LINE ITEM

FY 2019 Actual


FY 2020 Projected

Budget

FY 2021 Proposed

Budget SALARIES & BENEFITS - - - - SUPPLIES - - - - REPAIRS & MAINTENANCE - - - - DESIGNATED SERVICES - - 762,000 245,000 CAPITAL OUTLAY & IMPR. - - - - TOTAL - - 762,000 245,000



107


108

Fund 300

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

FEES 1,744,643 1,944,023 1,953,828 2,048,167







FINANCING - - - -


INVENTORY $1,000-$4,999 3,946 - - -

TRANSFERS OUT 114,419 130,000 130,000 130,000


NET REVENUES OVER/(UNDER) EXPENDITURES 11,934 76,039 22,484 21,412



SANITATION FUND SUMMARY SCHEDULE OF REVENUES, EXPENSES

AND CHANGE IN FUND BALANCE

SANITATION FUND

109

Fund 300

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

FEES

33045 SANITATION 1,744,643 1,944,023 1,953,828 2,048,167

TOTAL FEES 1,744,643 1,944,023 1,953,828 2,048,167


39005 SANITATION SALES TAX 141,125 13,145

39010 UTILITIES LATE FEE/PENALTY 50,229 43,500 33,383 44,200

39017 STATE SANITATION TAX DISCOUNT 616 550 731 710


GRAND TOTAL 1,936,613 1,988,073 2,001,087 2,093,077

SANITATION FUND


SANITATION FUND EXPENSE SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget





FINANCING - - - -


INVENTORY $1,000-$4,999 3,946 - - -

TRANSFERS OUT 114,419 130,000 130,000 130,000

TOTAL 1,924,679 1,912,034 1,978,603 2,071,665

SANITATION FUND

110

WATER FUND - 4710

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 2019 Actual

FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget






Record Clerk .34 .34 .34 .34

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

Utility Billing Specialist .5 .5 .5 .5

Utility Clerk 0 0 0 .5



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

Field Crew Leader .43 0 0 0

Heavy Equipment Operator .33 0 0 0


111

WATER FUND - 4710

Fund 500

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

PERMITS & LICENSES 675 1,375 500 500

FEES 3,226,349 3,966,060 3,822,398 3,786,014




EXPENSES BY CATEGORY





FINANCING 44,173 35,621 35,621 21,647

CAPITAL OUTLAY - 120,575 120,575 85,631

INVENTORY - 9,106 9,106 -

TRANSFERS OUT 1,276,946 845,827 833,236 839,513

TOTAL EXPENSES BY CATEGORY 3,874,122 4,091,845 3,989,309 4,497,653

NET REVENUES OVER/(UNDER) EXPENSES (528,502) (25,610) (80,457) (635,639)

BEGINNING FUND BALANCE 4,177,547 4,177,547 4,097,090


WATER FUND SUMMARY SCHEDULE OF REVENUES, EXPENSES


Medium Equipment Operator .84 0 0 0


Water Resource Coordinator 1 1 1 1

Water Specialist 0 0 0 0

Utility Supervisor .5 .5 .5 .5

Utility Technician I .5 4 4 4

Utility Technician II .5 1 1 1

TOTAL 9.42 10.49 10.49 11.32

112

WATER FUND - 4710








DESIGNATED SERVICES $1,636,829 $2,024,640 $1,944,139 $2,451,693

FINANCING $ 44,173 $ 35,621 $ 35,621 $ 21,647

CAPITAL OUTLAY & IMP. $ 0 $ 120,575 $ 120,575 $ 85,631

INVENTORY $1,000-$4,999 $ 0 $ 9,106 $ 9,106 $ 0

TRANSFERS OUT $1,276,946 $ 845,827 $ 833,236 $ 839,513

TOTAL $3,874,122 $4,091,845 $3,989,309 $4,497,653

Fund 500

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

PERMITS & LICENSES

32089 RE-INSPECTION 675 1,375 500 500

TOTAL PERMITS & LICENSES 675 1,375 500 500

FEES


33200 WATER USER CHARGES 3,129,491 3,849,440 3,720,943 3,678,163

33201 WATER TAP FEES 43,780 45,120 45,037 45,000

33202 WATER METER FEES 37,874 55,000 46,962 48,371

33203 TURN ON FEES 11,575 12,500 6,600 11,000

33206 PURPLE PIPE FEES -

TOTAL FEES 3,226,349 3,966,060 3,822,398 3,786,014


39004 INTEREST 69,912 50,800 36,231 25,500

39010 UTILITIES LATE FEE/PENALTY 48,684 48,000 49,723 50,000


GRAND TOTAL 3,345,620 4,066,235 3,908,852 3,862,014

WATER FUND


Expenditure Summary

113

WASTEWATER FUND - 4720

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 2019 Actual

FY 2020 Amended

Budget

FY 2020 Projected

Budget

FY 2021 Proposed

Budget





Record Clerk .33 .33 .33 .33

Utility Billing Specialist .5 .5 .5 0

Utility Billing Supervisor 0 0 0 .5

Billing/Court Clerk .5 .5 .5 0

Utility Clerk 0 0 0 1



Shop Foreman .33 .33 .33 .33

Licensed Mechanic .33 .33 .33 .33

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

Field Crew Leader 1.03 0 0 0

Heavy Equipment Operator .33 0 0 0

Medium Equipment Operator .83 0 0 0

Department Mission


114


Fund 600

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

PERMITS & LICENSES 800 75 25 75

FEES 4,552,001 4,501,862 4,798,742 4,832,117




EXPENSES BY CATEGORY





FINANCING 44,173 35,621 35,621 21,647

CAPITAL OUTLAY 74,152 89,775 964,121 204,188

INVENTORY - 4,451 4,451 -

TRANSFERS OUT 4,224,410 3,438,890 3,470,580 3,408,685

TOTAL EXPENSES BY CATEGORY 6,598,925 5,953,525 6,884,054 6,070,304

NET REVENUES OVER/(UNDER) EXPENSES (1,755,753) (1,246,138) (1,780,543) (1,058,168)



WASTEWATER FUND SUMMARY SCHEDULE OF REVENUES, EXPENSES




Utility Worker 1 0 0 0

Utility Supervisor 1.5 1.5 1.5 1.5

Utility Technician I .5 3 3 3

Utility Technician II .5 3 3 3

TOTAL 13.04 11.51 11.51 12.34

115









DESIGNATED SERVICES $1,183,672 $1,282,809 $1,157,124 $1,291,175

FINANCING $ 44,173 $ 35,621 $ 35,621 $ 21,647

CAPITAL OUTLAY & IMPR. $ 74,152 $ 89,775 $ 964,121 $ 204,188

INVENTORY $1,000-$4,999 $ 0 $ 4,451 $ 4,451 $ 0

TRANSFERS OUT $4,224,410 $3,438,890 $3,470,580 $3,408,685

TOTAL $6,598,925 $5,953,525 $6,884,054 $6,070,304

Fund 600

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

PERMITS & LICENSES

33089 RE-INSPECTION 800 75 25 75

TOTAL PERMITS & LICENSES 800 75 25 75

FEES


33221 WASTEWATER USER CHARGES 4,470,826 4,390,062 4,685,580 4,717,046

33222 WASTEWATER TAP FEES 77,573 107,500 111,120 112,231

TOTAL FEES 4,552,001 4,501,862 4,798,742 4,832,117


39004 INTEREST 139,824 95,000 34,769 26,500

39010 UTILITES LATE FEE/PENALTY 149,348 108,600 150,539 152,044

39216 OTHER INCOME 1,200 1,850 119,436 1,400


GRAND TOTAL 4,843,172 4,707,387 5,103,511 5,012,137


WASTEWATER FUND

Expenditure Summary

116

Fund 525

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES

PERMITS & LICENSES - - -

FEES 290,770 450,000 451,000 450,000



TOTAL REVENUES AND RESOURCES 329,424 472,340 467,500 1,204,500






FINANCING - - - 8,365

CAPITAL OUTLAY & IMPR. (95,521) 1,980,227 1,980,227 808,000

TRANSFER OUT - - - 14,721

TOTAL EXPENDITURES BY CATEGORY 219,781 2,218,177 2,218,438 835,786

NET REVENUES OVER/(UNDER) EXPENDITURES 109,643 (1,745,837) (1,750,938) 368,714

BEGINNING FUND BALANCE 4,523,135 1,955,589 1,955,589 204,651

ENDING FUND BALANCE 1,955,589 209,752 204,651 573,365

WATER CAPITAL IMPROVEMENT FUND SUMMARY SCHEDULE OF REVENUES,


WATER CAPITAL IMPROVEMENT FUND

117

Fund 525

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

FEES

33204 CAPITAL RECOVERY WATER 290,770 450,000 451,000 450,000

TOTAL FEES 290,770 450,000 451,000 450,000


39004 INTEREST INCOME 38,654 22,340 16,500 4,500

39227 BOND PROCEEDS - CO 2021 750,000


GRAND TOTAL 329,424 472,340 467,500 1,204,500



WATER CAPITAL IMPROVEMENT FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget






CAPITAL OUTLAY & IMPR. (95,521) 1,980,227 1,980,227 808,000


TOTAL 219,781 2,218,177 2,218,438 835,786


118

Fund 625

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES

PERMITS & LICENSES - - - -

FEES 521,848 430,000 572,000 785,000

MISCELLANEOUS REVENUE 605,581 418,000 254,500 6,102,000


TOTAL REVENUES AND RESOURCES 28,794,202 848,000 826,500 6,887,000







CAPITAL OUTLAY & IMPR. 16,430 29,843,028 28,666,453 6,066,000


TOTAL EXPENDITURES BY CATEGORY 266,307 29,854,303 29,020,880 6,264,775

NET REVENUES OVER/(UNDER) EXPENDITURES 28,527,895 (29,006,303) (28,194,380) 622,225

BEGINNING FUND BALANCE 29,556,464 28,194,380 28,194,380 -

ENDING FUND BALANCE 28,194,380 (811,923) - 622,225

WASTEWATER CAPITAL FUND SUMMARY SCHEDULE OF REVENUES,


WASTEWATER CAPITAL IMPROVEMENT FUND

119

Fund 625

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

33223 CAPITAL RECOVERY SEWER 521,848 430,000 572,000 785,000

TOTAL FEES 521,848 430,000 572,000 785,000


36011 TRANSFER FROM FUND 690 27,666,773

TOTAL ADMIN REIMBURSEMENTS 27,666,773 - - -


39001 MISCELLANEOUS REVENUE

39004 INTEREST INCOME 605,581 418,000 254,500 36,000

39227 BOND PROCEEDS - CO 2021 6,066,000

TOTAL MISCELLANEOUS REVENUE 605,581 418,000 254,500 6,102,000

GRAND TOTAL 28,794,202 848,000 826,500 6,887,000



WASTEWATER CAPITAL IMPROVEMENT FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget






CAPITAL OUTLAY & IMPR. 16,430 29,843,028 28,666,453 6,066,000


TOTAL 266,307 29,854,303 29,020,880 6,264,775


120

Fund 850

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

ADMIN REIMBURSEMENTS 464,000 400,000 400,000

MISCELLANEOUS REVENUE 600,000 1,700,000

TOTAL REVENUES AND RESOURCES 1,064,000 400,000 400,000 1,700,000



CAPITAL OUTLAY & IMPROVEMENTS 726,787 737,213 337,213 1,700,000

TOTAL EXPENDITURES BY CATEGORY 726,787 737,213 337,213 1,718,961

NET REVENUES OVER/(UNDER) EXPENDITURES 337,213 (337,213) 62,787 (18,961)

GENERAL CAPITAL IMPROVEMENT FUND SUMMARY SCHEDULE OF REVENUES,

EXPENDITURES, AND NET CHANGE IN FUND BALANCE

FUND 850

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

36006 TRANSFER FROM FUND 475 464,000 400,000 400,000

ADMIN REIMBURSEMENTS 464,000 400,000 400,000 -


39012 EDC REIMBURSEMENTS PARKS/REC 600,000 -

39227 BOND PROCEEDS - CO 2021 1,700,000

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

GRAND TOTAL 1,064,000 400,000 400,000 1,700,000

.

GENERAL CAPITAL IMPROVEMENT FUND

GENERAL CAPITAL IMPROVEMENT FUND

121

Fund 861

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES

PERMITS & LICENSES - - - -

FEES - - - -

MISCELLANEOUS REVENUE 1,044,612 - - -

OTHER SOURCES & USES - - -

TOTAL REVENUES AND RESOURCES 1,044,612 - - -


SALARIES & BENEFITS 327 - - -

REPAIRS & MAINTENANCE 2,100 - 34,830 31,425


CAPITAL OUTLAY & IMPR. 340,044 812,292 - -


NET REVENUES OVER/(UNDER) EXPENDITURES 700,875 (921,292) (143,830) (115,533)

BEGINNING FUND BALANCE 921,292 921,292 777,462

ENDING FUND BALANCE 921,292 - 777,462 661,929

PROP 1 MUNICIPAL FACILITY FUND SUMMARY SCHEDULE OF REVENUES,


Fund 861

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


39000 TRANSFERS IN 1,044,612

TOTAL MISCELLANEOUS REVENUE 1,044,612 - - -

GRAND TOTAL 1,044,612 - - -

PROP 1 MUNICIPAL FACILITY FUND


PROP 1 MUNICIPAL FACILITY FUND

122

Fund 862

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES


FEES - - - -

MISCELLANEOUS REVENUE (26,242) - -


TOTAL REVENUES AND RESOURCES (26,242) - - -


REPAIRS & MAINTENANCE - - 10,444 10,475

DESIGNATED SERVICES - 50,000 706,057 22,923



NET REVENUES OVER/(UNDER) EXPENDITURES (78,674) (913,083) (716,501) (33,398)

BEGINNING FUND BALANCE 913,083 913,083 196,582

ENDING FUND BALANCE 913,083 - 196,582 163,184

PROP 2 PUBLIC SAFETY FACILITY FUND SUMMARY SCHEDULE OF REVENUES,


PROP 2 PUBLIC SAFETY FACILITY FUND

123

PROP 2 PUBLIC SAFETY FACILITY EXPENDITURE FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget



REPAIRS & MAINTENANCE - - 10,444 10,475

DESIGNATED SERVICES - 50,000 706,057 22,923

FINANCING - - - -


TOTAL 52,432 913,083 716,501 33,398

PROP 2 PUBLIC SAFETY FACILITY FUND

124

Fund 863

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES


FEES - - - -





SALARIES & BENEFITS 19,420 - 77,357 76,936



DESIGNATED SERVICES 709 - - -

CAPITAL OUTLAY & IMPROVEMENTS 4,744,739 9,567,837 4,422,996 269,551

TOTAL EXPENDITURES BY CATEGORY 4,764,868 9,567,837 4,500,353 346,487

NET REVENUES OVER/(UNDER) EXPENDITURES (4,281,784) (9,503,337) (4,437,826) (331,487)

BEGINNING FUND BALANCE 4,769,313 4,769,313 331,487

-

ENDING FUND BALANCE 4,769,313 (4,734,024) 331,487 -

PROP 3 STREETS FUND SUMMARY SCHEDULE OF REVENUES,


PROP 3 STREETS FUND

125

Fund 863

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


39000 TRANSFERS IN 382,717

39004 INTEREST INCOME 100,367 64,500 62,527 15,000


GRAND TOTAL 483,084 64,500 62,527 15,000


PROP 3 STREETS FUND

PROP 3 STREETS EXPENDITURE FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget





CAPITAL OUTLAY & IMPR. 4,744,739 9,567,837 4,422,996 269,551

TOTAL 4,764,868 9,567,837 4,500,353 346,487

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

PROP 3 STREETS FUND

126

Fund 864

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES


FEES - - - -

MISCELLANEOUS REVENUE (1,089,783) 72,500 67,474 2,625,236


TOTAL REVENUES AND RESOURCES (1,089,783) 72,500 67,474 2,625,236






CAPITAL OUTLAY & IMPROVEMENTS 1,565,949 7,435,012 1,643,816 5,203,228


NET REVENUES OVER/(UNDER) EXPENDITURES (2,666,657) (7,362,512) (1,619,856) (2,621,220)


ENDING FUND BALANCE 4,241,076 (3,121,436) 2,621,220 -

PROP 4 DRAINAGE FUND SUMMARY SCHEDULE OF REVENUES,


PROP 4 DRAINAGE FUND

127

Fund 864

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


39000 TRANSFERS IN (1,150,514)

39004 INTEREST INCOME 60,731 72,500 43,607 11,500

39202 OTHER GRANT REVENUE - 23,867 2,613,736

TOTAL MISCELLANEOUS REVENUE (1,089,783) 72,500 67,474 2,625,236

OTHER SOURCES & USES

TOTAL OTHER SOURCES & USES - - - -

GRAND TOTAL (1,089,783) 72,500 67,474 2,625,236



PROP 4 DRAINAGE EXPENDITURE FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget





CAPITAL OUTLAY & IMPR. 1,565,949 7,435,012 1,643,816 5,203,228

TOTAL 1,576,873 7,435,012 1,687,330 5,246,456

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


128

Fund 865

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES


FEES - - - -

MISCELLANEOUS REVENUE 59,615 37,000 39,200 -


TOTAL REVENUES AND RESOURCES 59,615 37,000 39,200 -






CAPITAL OUTLAY & IMPROVEMENTS 3,002,985 3,450,747 2,283,406 -

TOTAL EXPENDITURES BY CATEGORY 3,003,095 3,450,747 2,283,406 -

NET REVENUES OVER/(UNDER) EXPENDITURES (2,943,480) (3,413,747) (2,244,206) -

BEGINNING FUND BALANCE 2,244,206 2,244,206 -

ENDING FUND BALANCE 2,244,206 (1,169,541) - -

PROP 5 PARKS & TRAILS FUND SUMMARY SCHEDULE OF REVENUES,


PROP 5 PARKS & TRAILS FUND

129

Fund 865

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


39000 TRANSFERS IN (250,573)

39004 INTEREST INCOME 310,188 37,000 39,200 -

TOTAL MISCELLANEOUS REVENUE 59,615 37,000 39,200 -

GRAND TOTAL 59,615 37,000 39,200 -



PROP 5 PARKS & TRAILS EXPENDITURE FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget





CAPITAL OUTLAY & IMPR. 3,002,985 3,450,747 2,283,406 -

TOTAL 3,003,095 3,450,747 2,283,406 -


130

Fund 605

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

FEES 12,860 2,800 11,200 11,350







CAPITAL OUTLAY & IMPROVEMENTS - - - 50,000

TOTAL EXPENDITURES BY CATEGORY - - - 50,000

NET REVENUES OVER/(UNDER) EXPENDITURES 12,860 2,800 11,200 (38,650)



PURPLE PIPE FUND SUMMARY SCHEDULE OF REVENUES, EXPENDITURES


FUND 605

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

FEES

33206 PURPLE PIPE FEES 12,860 2,800 11,200 11,350

TOTAL FEES 12,860 2,800 11,200 11,350

GRAND TOTAL 12,860 2,800 11,200 11,350


PURPLE PIPE FUND

PURPLE PIPE FUND

131


132

Fund 125

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

REVENUES BY SOURCE

TAXES 1,251,677 1,546,660 1,265,046 1,409,549






NET REVENUES OVER/(UNDER) EXPENDITURES (50,235) (100) (50) (50)

BEGINNING FUND BALANCE 392,874 1,152,260 1,152,260 1,152,210


LOCAL GOVERNMENT CORPORATION FUND SUMMARY SCHEDULE OF

REVENUES, EXPENDITURES AND NET REVENUE/EXPENDITURE CHANGE

LOCAL GOVERNMENT CORPORATION (LGC) FUND

133

Fund 125

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget


31100 HAYS COUNTY SALES TAX 80,464 96,580 73,680 73,700

31102 HAYS CNTY PROP TAX - WFARGO 455,368 527,936 499,457 511,973

31103 EDC SALES TAX REVENUE 207,247 295,319 181,827 181,800

31105 COB PROPERTY TAX - WELLS FARGO 389,536 451,613 412,108 531,751

31106 HOT TAX 40% TIRZ 119,062 175,212 97,974 110,325

TOTAL TAXES 1,251,677 1,546,660 1,265,046 1,409,549


39400 CITY OF BUDA-TAXES 273,073 331,210 248,701 248,700


GRAND TOTAL 1,524,750 1,877,870 1,513,747 1,658,249


LGC FUND

LGC FUND SUMMARY

FY 2019

Actual

FY 2020

Amended

Budget

FY 2020

Projected

Budget

FY 2021

Proposed

Budget

SALARIES & BENEFITS





TOTAL 1,574,985 1,877,970 1,513,797 1,658,299

LOCAL GOVERNMENT CORPORATION (LGC) FUND

134

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ars

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143


144

COMPREHENSIVE FINANCIAL MANAGEMENT POLICY STATEMENTS

July 2020

145

Table of Contents

Objectives……………………………………………………………….………….….Page 3

Section I. Accounting, Auditing, and Financial Reporting……….………..……Page 3

Section II. Budget and Long Range Financial Planning………………………… Page 4

Section III. Revenues……………………..……………………………………….Page 7

Section IV. Expenditures………………..…………………………………………Page 9

Section V. Fund Balance, Transfers, and Reserves…….…………………………Page 10

Section VI. Capital Expenditures and Improvements……………………………...Page 11

Section VII. Debt…………………………………………………………………...Page 12

Section VIII. Cash Management and Investments……………………..……….…....Page 14

Section IX. Grants and Intergovernmental Revenues……………………..…….…Page 15

Section X. Financial Consultants…………………………………………………..Page 17

Section XI. Internal Controls…………………………………………………….…Page 18

Section XII. Purchasing…………………….…………………………………….…Page 19

Section XIII. Cash Management Internal Controls…………………...……….......…Page 20

Section XIV Contracts & Signatory…………………………………………..….….Page 21

146

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 Principles

The City will maintain accounting practices that conform to generally accepted accounting principles

(GAAP) as set forth by the Governmental Accounting Standards Board (GASB), the authoritative

standard 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 Reporting

The 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.

147

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 Audit

Pursuant to State Statute, the City shall have its records and accounts audited annually and shall have an

annual financial statement prepared based on the audit. The audit shall be performed by certified public

accounting (CPA) firm, licensed to practice in the State of Texas. The audit firm will audit the City’s

accounts and review the City’s internal controls. The annual financial statement, including the auditor’s

opinion, 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 Committee

The City Council shall appoint or confirm the audit committee, consisting of at least three members of the

City Council. The role of the committee is to assist City Council and the City Manager in fulfilling

oversight responsibilities for financial reporting, audit processes, and effective internal control systems.

E. Annual Financial Disclosure

As required by the Securities and Exchange Commission (SEC) Rule 15c2-12, the City, with the support

of the City’s financial advisor, will provide certain annual financial information to various information

repositories 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 Budget

The City Manager shall file annually a structurally balanced budget for the ensuing fiscal year with City

Council pursuant to prevailing state and local law. A structurally balanced budget is further defined

as 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 economic

conditions dictate that the City Manager file a structurally imbalanced budget, it shall be accompanied by

a 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 be

budgeted and controlled so as not to exceed current revenues. Recurring expenses will be funded

exclusively with recurring revenue sources to facilitate operations on a current funding basis.

148

C. Use of Non-Recurring Revenues

Non-recurring revenue sources, such as a one-time revenue remittance or fund balance in excess of

policy can only be budgeted/used to fund non-recurring expenditures, such as capital purchases or

capital improvement projects. This will ensure that recurring expenditures are not funded by non-

recurring sources.

D. Tax Rate

The 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 its

debt.

E. Revenue Estimating for Budgeting

1. In order to protect the City from revenue shortfalls and to maintain a stable level of service, the

City shall use a conservative, objective, reasonable and analytical approach when preparing

revenue estimates. The process shall include analysis of probable economic changes and their

impact on revenues, historical collection rates, trends, development, and

probable economic changes. This approach is intended to reduce the likelihood of actual revenues

falling 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, and

local grants, in order to leverage local dollars.

3. Estimates from grant sources will be projected only to the specific date on which the

entitlement will end.

F. Pay Increases

The budget shall include an amount adequate to cover employee pay increases and the amount to cover

Police step increases. The pay increases may include cost of living increases and/or overall average

performance and merit increases, as determined annually by the City Manager. In addition, funds may be

budgeted, when appropriate, to bring identified jobs up to market salary rates. Any annual pay increases

will 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 Preparation

1. The City Manager shall prepare and submit the annual budget and CIP plan to the City Council

according to the City of Buda Charter. Department Directors have the responsibility for

formulating budget proposals. New or expanded services should support City Council goals and

priorities, City Manager priority direction, and department goals. Departments are charged with

implementing them once they are approved.

2. All competing requests for City resources will be weighted within the formal annual budget

process.

3. Actions on items that come up throughout the year with significant financial impacts should be

withheld until they can be made in the full context of the annual budget process and long-range

plan, unless unforeseen circumstances present themselves.

149

4. Annually, the City will seek to obtain the Government Finance Officers Associate

Distinguished Budget Presentation Award. The Budget will be presented in a way that not only

meets the criteria of the award, but also clearly communicates the budget to the public.

H. Budget Management

In accordance with the City Charter, the City Manager shall manage the budget after it is formally

adopted, by ordinance, by the City Council.

I. Budget Adjustments

The City Manager is responsible for managing the operating budget after it is formally adopted by City

Council, including the transfer of funds of any unencumbered appropriation balance among programs

within 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 Amendments

In 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, excluding

capital improvements funds, as set forth in the projections. City Council will amend the current fiscal year

budget annually during the budget process.

Contracts or purchases presented for City Council approval shall identify the budgeted amount for the

item within the current approved budget. A budget amendment by City Council is only necessary if the

total appropriation for the fund is increased. This could occur under, but is not limited to, the following

situations:

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 Deficits

The City shall take immediate corrective action if at any time during the fiscal year expenditure and

revenue 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

150

• Eliminate positions which may require laying-off employees if there are not other vacant

positions 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 Sources

The City shall strive to maintain a balanced and diversified revenue system to protect the City from

fluctuations in any one source due to changes in local economic conditions, which may adversely

impact that source.

B. User Fees - General Fund

1. For services that benefit specific users, the City shall establish and collect fees to recover the

costs of those services. Where services provide a general public benefit, the City shall recover the

costs 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 avoid

sharp 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 less

than 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 Funds

1. Utility rates and other Enterprise Fund user fees shall be set at levels sufficient to cover

operating 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 the

basis for rate change considerations.

4. When necessary, the Five-Year Financial Plan (rate model) will be built around small rate

increases annually versus higher rate increases periodically.

D. One-Time/Unpredictable Revenue Sources

1. One-time, unpredictable revenue sources should not be used for ongoing

expenses/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 Collection

The City shall maintain high collection rates for all revenues by monitoring monthly receivables. The

City shall follow an aggressive, consistent, yet reasonable approach to collecting revenues to the fullest

extent 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 do

so.

2. The City shall contract for collection of delinquent receivables when it makes economic sense

for the City to do so. These may include, but not be limited to, delinquent receivable such as

court 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 any

indebtedness, liability, or obligation, if applicable.

b. Accounts outstanding for 3 years, identified as uncollectible, and all attempts to collect

have been taken.

2. Accounts shall be written-off annually near year-end. Delinquent accounts will be forwarded to

a collection agency, and/or a credit reporting agency.

3. The write-off of uncollected accounts is a bookkeeping entry only and does not release the

debtor 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 Assets

Within the resources available each fiscal year, the City shall maintain capital assets and infrastructure

at sufficient level to protect the City’s investment, to minimize future replacement and maintenance

costs, and to maintain service levels.

B. Periodic Program/Services Reviews

The City Manager and staff shall undertake periodic reviews of City programs and services for both

efficiency and effectiveness. Programs or services determined to be inefficient and/or ineffective shall

be recommended through the annual budget process to be reduced in scope or eliminated.

C. Purchasing

All City purchases of goods and services shall be made in accordance with the City’s purchasing

procedure as recorded in the City of Buda’s Purchasing Procedures Manual.

D. Property/Liability Insurance Expenses

The Property/Liability Insurance expenses account for uninsured and deductible claims for the City’s

property and liability insurance. Claims cannot be reasonably predicted and budgeted for; therefore any

extensive expenditures will be presented to City Council and adjusted through budget adjustments as

necessary.

E. Personnel Expenditure Allocation

The City many split an employee’s salary and benefit costs between Funds if the employee’s job

responsibilities include tasks or duties that cross Funds.

V.

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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 Balance

The City shall maintain the General Fund unrestricted fund balance equivalent to 3.5 months of recurring

operating expenditures, based on current year budgeted expenditures. If the fund balance exceeds this

amount, funding non-recurring expenditures in the following fiscal year may be used to draw down the

balance.

B. Water/Wastewater Unreserved Working Capital

The City shall maintain a working capital sufficient to provide for reserves for emergencies and revenue

shortfalls. A cash equivalent of 3 months of recurring operating expenditures will be established and

maintained.

C. Use of Fund Balance/Working Capital

Fund 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 cause

damages which require immediate repair or replacement, the City Manager has the authority to approve

necessary costs to restore or replace destroyed or lost items, facilities, etc. These expenses will be

approved 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, restoration

recommendations will accompany the request/decision to utilize said balances.

D. Debt Service Fund Unrestricted Fund Balance

The City shall maintain the debt service fund balance of annual debt service requirements OR a

fund balance reserve as required by bond ordinances, whichever is greater.

F. Fund Balance Classification

The governmental fund financial statements will present fund balances based on classifications that

comprise a hierarchy that is based primarily on the extent to which the City is bound to honor certain

constraints on the use of the financial resources within the governmental funds. Fund Classifications and

requirements 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) not

in spendable form, such as inventories and prepaid items or (b) legally or contractually required

to be maintained intact.

2. Restricted: The portion of the fund balance that is restricted to specific purposes due to

constraints 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 through

constitution provisions or enabling legislation.

3. Committed: The portion of the fund balance that can only be used for specific purposes, as

defined 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 used

for specific purposes, but are neither restricted nor committed.

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5. Unassigned: The portion of the fund balance that has not been assigned to another fund or is

not restricted, committed, or assigned to specific purposes. Balances are available for any

purpose. This type of balance is reported in the General Fund.

G. Transfer of Administrative Expenses

The Water and Wastewater Utility Funds shall transfer up to 8% of the total revenues of the Water and

Wastewater Funds to the General Fund annually to reimburse the General Fund for administrative costs

related to services provided by staff in the General Fund to the Water and Wastewater Funds. The

amount 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 Assets

1. Tangible capital items should be capitalized only if they have an estimated useful life of two

years or more following the date of acquisition or significantly extend the useful life of the

existing asset and cannot be consumed, unduly altered, or materially reduced in value

immediately 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 group

of similar items. (i.e.: desks, chairs, etc.), unless doing so would have a material impact on

financial 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 of

public property.

B. Five-Year Capital Improvements Plan (CIP)

The City shall annually prepare a five-year capital improvements plan based on the needs for capital

Improvements; equipment; the status of the City infrastructure; replacement and renovation needs and

potential 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, including

but not limited to cash on hand and lease/purchase, based upon a determination of what would be in the

best interest of the City.

D. Capital Expenditure Financing

The City recognizes there are three basic methods of financing its capital requirements: Funding

from 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 Financing

Debt financing, to include general obligation bonds, revenue bonds, certificates of obligation,

certificates of participation, lease/purchase agreements, and other obligations permitted to be issued or

incurred under Texas law, shall only be used to purchase capital assets that cannot be prudently

acquired from either current revenues or fund balance and to fund infrastructure improvements and

additions. Debt will not be used to fund current operating expenditures.

B. Affordability

The City shall use an objective analytical approach to determine whether it can afford to issue general

purpose debt, both General Obligation and Certificates of Obligation, water/wastewater debt, sales tax

revenue 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 Debt

1. General Obligation Bonds (GO)

General Obligation bonds require voter approval and are secured by a promise to levy taxes in an

amount necessary to pay annual debt service. General Obligation bonds must be issued for

projects that are in accordance with the wording in the bond proposition.

2. Certificates of Obligation

Certificates of Obligation may be issued without voter approval to finance any public works

project or capital improvement, as permitted by State law. It is the City’s policy to utilize

Certificates of Obligation to finance public improvements in certain circumstances and only after

determining the City’s ability to assume additional debt.

3. Revenue Bonds

Revenue bonds are generally payable from a designated source of revenue. They do not require

voter approval. For the City to issue new revenue bonds, revenues, as defined in the ordinance

authorizing the revenue bonds in question, shall meet the bond coverage ratio as defined in the

ordinance.

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 Structures

The City shall normally issue bonds with a life not to exceed 25 years for general obligation bonds and

30 years for revenue bonds, but in no case longer than the useful life of the asset. The City shall seek

level or declining debt repayment schedules and shall seek to retire 90% of the total principal

outstanding 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 Refunding

The City’s financial advisor shall monitor the municipal bond market for opportunities to obtain interest

savings by refunding outstanding debt. As a general rule, the net present value savings of a particular

refunding 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 issue

additional debt or

3. The refunding is combined with a new debt issuance

F. Interest Earnings on Debt Proceeds

Debt 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 Elections

1. Timing of general obligation bond elections shall be determined by the inventory of current

authorized, 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 should

typically 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 rate

and debt capacity will accompany every future bond issue proposal.

H. Sale Process

The City shall use a competitive bidding process in the sale of debt unless the nature of the issue

warrants a negotiated sale. The City will utilize a negotiated process when the issue is, or contains, a

refinancing 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 particular

skills from the underwriters involved.

I. Underwriting Syndicates

The City’s financial advisor shall attempt to involve qualified and experienced firms, which consistently

submit ideas to the City and financial advisors and actively participate in the City’s competitive sale in

its negotiated underwritings. In conjunction with the City, the City’s financial advisor shall recommend

the structure of underwriting syndicates, which will be optimal for the type and amount of debt being

issued.

J. Bond Ratings

Full disclosure of operations and open lines of communications shall be maintained with the rating

agencies. Credit ratings will be sought from one or more of the nationally recognized municipal bond

rating 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 Compliance

The City will comply with all covenants stated in the bond ordinance, including providing for annual

disclosure information and providing for material event notices.

L. Lease/Purchase Agreements

The City may use lease/purchase agreements for the acquisition of equipment when it is cost-effective

and provides for more attractive terms than issuance of bonds. All lease purchase agreements will be

approved by City Manager or City Council depending on dollar amount as stated in the purchasing

requirements.

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 Management

All aspects of cash/investment management shall be designed to ensure safety and integrity of the City’s

financial assets. Cash/Investment management activities shall be conducted in full compliance with

prevailing local, state, and federal regulations. Please reference the City’s Investment Policy as adopted

annually by the City Council.

B. Interest Income

Interest earned from investments shall be distributed to the funds from which the funds were provided.

C. Depository

All funds of the City will be held in the City’s official depository. The City will review the financial

health of the City’s depository annually to include but not be limited to earnings, assets, capital, and

liquidity.

D. Collateralization of Deposits

1. The City shall have pledged collateral held at an independent third-party institution and

evidenced by a written receipt.

2. The value of the pledged collateral should be marked to market monthly par or market value of

the investments, whichever is greater and shall be at least 102 percent of par or market value of

the investments, whichever is greater.

3. Substitutions of collateral shall meet the requirements of the collateral agreement. Collateral

shall 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 Guidelines

1. The City shall apply and facilitate the application for only those grants that are consistent with

the objectives and high priorities identified by Council and management.

2. Grant funding will be considered to leverage City funds. Inconsistent and/or fluctuating grants

should not be used to fund ongoing programs and services.

3. The potential for incurring ongoing costs, to include assumptions of support for grant-funded

positions 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 the

information necessary to make a decision regarding a potential grant. Information to be provided

should 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 with

state, federal, and City regulations.

3. The City Manager shall approve all grant submissions and City Council shall approve all grant

acceptances over $50,000.

C. Budgeting for Grant Expenditures

If approved, the expenditure and associated revenue will be appropriated in the proper Fund during the

budget process. If there are grant opportunities that arise during the year and are received by the City, the

budget will be amended via the projections, if the City can fund the local match required.

D. Grant Termination and/or Reduced Grant Funding

1. 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 obligated

through 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 are

no longer available, and it is determined that the program no longer supports City goals and/or is

no longer in the best interest of the City, unless the City has obligated itself through the terms of

the grant to maintain the positions, services, or equipment.

E. Grant Accounting, Reporting, and Reconciliation

In order to meet state and federal grant requirements, specific information is required. Therefore, it is

imperative for the City to develop a system for maintaining and reporting all information related to any

grant received. All grants are subject to audit so documentation is extremely important. All meetings

related to grant activity should include the Finance Director, or his/her designee. And all grant

documentation, including completed applications, award notices, contracts or agreements, and any other

grant-related documentation should be submitted to the Finance Director, or his/her designee, upon

receipt.

F. Single Audit Compliance

The City shall ensure that it maintains compliance with OMB Circular A-133 for a single audit, when

required. The purpose of a single audit is to ensure a recipient of federal funds is in compliance with the

federal program's requirements for how the money can be used. OMB Circular A-133 requires that an

organization that receives $750,000 or more in federal funds or awards in one fiscal year to have a single

audit performed of its financial statements, internal controls, and compliance. This single audit must be

performed by an independent auditor, in accordance with GAGAS (Generally Accepted Governmental

Auditing 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 Auditors

It is the City's preference to rotate auditor firms every five years to ensure that the City's financial

statements are reviewed and audited from an objective, impartial, and unbiased point of view. The

rotation of the audit firm will be based upon the proposals received, the qualifications of the firm, the

firm'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. Arbitrage

Arbitrage calculation and reporting shall be contracted out to a qualified firm. The Finance Director and

the Arbitrage Consultant shall complete a risk assessment of positive arbitrage on each bond issue

annually 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 Counsel

1. Bond Counsel to the City has the role of an independent expert who provides an objective legal

opinion concerning the issuance and sale of bonds and other debt instruments. As bond counsel

are specialized attorneys who have developed necessary expertise in a broad range of practice

areas, 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 the

history and knowledge of the City, the contract with Bond Counsel shall include a termination

clause, at the discretion of the City. A contract may be renewed after a competition process in

which the Council determines that continuation with the incumbent firm is in the best interest of

the City.

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C. Financial Advisory Services

1. The City issues various types of securities to finance its capital improvement program. Debt

structuring and issuance requires a comprehensive list of services associated with municipal

transactions, including but not limited to: method of sale; analysis of market conditions; size and

structure of the issue; coordinating rating agency relations; evaluation of and advice on the

pricing of securities, assisting with closing and debt management; calculation of debt service

schedules; 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 the

history and knowledge of the City, the contract with the Financial Advisor shall include a

termination clause at the discretion of the City. A contract may be renewed after a competition

process in which the Council determines that continuation with the incumbent firm is in the best

interest of the City.

D. Selection of Depository Bank

Pursuant to State law, the City will select its official banking institution through a formal process based

on multiple factors in order to provide the City with the most comprehensive, flexible, and with most

current technological banking processes. In no way should cost be the only determining factor of

selection.

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 respective

operating units.

B. Establish and maintain a system of administrative control which promotes operational

efficiency and effectiveness, and ensures adherence to City policies and procedures.

These controls include, but are not limited to, budgets, schedules, job assignment and

time 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 to

provide reasonable assurance that:

1. Transactions are executed in accordance with City management's general or

specific authorization;

2. Transactions are recorded as necessary (a) to permit the preparation of

financial statements in conformity with generally accepted accounting principles

and the City's financial and accounting policies, and (b) to maintain

accountability for City assets;

3. Access to assets is permitted only in accordance with management's general or

specific authorization; and

4. The recorded accountability for assets is compared with existing assets at

reasonable intervals and appropriate action is taken with respect to any

differences.

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 department

representative.

B. Approvals ranging from $3,000.00 to $14,999.99 require approval from the designated

department 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. Responsibilities

Internal controls over cash management are needed at all levels of the organization that handle cash

and/or cash equivalents, i.e., coupons, credit card slips, etc. Both departmental staff and managers, as well

as 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 Checks

All checks shall have two signatures, signed by the City Manager, Mayor, City Clerk , or the Finance

Director. Signatures shall be affixed to all City checks via facsimile signatures, either with a signature

plate used with a check signing machine or with a secure laser check printing system. Checks can also be

signed by handwritten signatures affixed to each check. No checks shall be signed with a check signing

machine or secure laser printing without the prior written approval of the signer. Component unit check

signers are officers elected by the board, where applicable. Component unit’s checks shall also have two

signatures.

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.

165

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 or

improve a City facility, street, right-of-way, easement, park or other City property, or to implement

other City policies; provided that such project, program or policy has been approved by the City

Council;

b. That all blanks are filled in on any document correctly and that such document is consistent with the

objectives approved by the City Council; and

c. That the form of such document shall be approved by the City Attorney.

166

13) The City Manager shall perform such other duties as are specified in this Charter or may be required

by the City Council.

D. Acting City Manager. By letter filed with the City Clerk the City Manager shall designate, subject to

approval of the City Council, a qualified employee to exercise the powers and perform the duties of City

Manager during the City Manager's temporary absence or disability. The City Council may revoke such

designation at any time and appoint another employee of the City to serve until the City Manager shall

return or his/her disability shall cease. (Exhibit “A”)

167

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.

168

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 ChiefMunicipal Court AdministratorRecreation Program CoordinatorUtility Billing SupervisorBuilding InspectorCity InspectorCommunications SpecialistDevelopment CoordinatorDowntown Marketing SpecialistEngineering CoordinatorHuman Resources CoordinatorSenior Code Enforcement Officer

Tourism Marketing Specialist

City of Buda Pay Plan FY 2020-2021

102 26,340.30$ 34,242.60$ 42,144.90$

103 27,946.80$ 36,331.05$ 44,715.30$

104 29,652.00$ 38,547.60$ 47,443.20$

105 31,456.43$ 40,899.60$ 50,338.05$

106 33,380.55$ 43,394.45$ 53,409.30$

107 35,416.50$ 46,041.45$ 56,666.40$

108 37,577.40$ 48,850.20$ 60,124.05$

109 39,869.55$ 51,830.10$ 63,791.70$

110 42,300.72$ 54,991.65$ 67,681.95$

169

Classification Title Pay Grade Minimum Midpoint Maximum

City of Buda Pay Plan FY 2020-2021

Executive Assistant, City ManagerCirculation ManagerYouth LibrarianAssistant Library Director

Planner IIIFacilities ManagerFinancial AnalystMain Street ManagerParks SupervisorSenior Accountant

Utility SupervisorGIS CoordinatorIT AdministratorPurchasing ManagerBuilding OfficialCity ClerkCommunications Director

Tourism DirectorPolice CaptainSenior PlannerWater Resource CoordinatorAssistant Finance DirectorSenior Project EngineerProject Manager 120 76,472.55$ 99,414.00$ 122,356.50$ Human Resources DirectorLibrary DirectorParks DirectorPlanning DirectorCity EngineerFinance DirectorPublic Works DirectorPolice ChiefAssistant City ManagerDeputy City Manager

111 44,882.25$ 58,346.40$ 71,811.60$

113 50,523.90$ 65,680.65$ 80,838.45$

114 53,605.65$ 69,687.45$ 85,958.25$

116 60,344.55$ 78,447.60$ 96,551.70$

118 67,931.85$ 88,311.30$ 108,690.75$

119 72,076.20$ 93,698.85$ 115,321.50$

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$

170

PUBLIC WORKS AND PARKS PAY STRUCTURE Effective October 1, 2020

• 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 $14.50

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

171

Parks

Title Minimum Qualifications Pay Parks Tech I • High School Diploma

• 6 months work experience $14.50

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

172

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174

APPENDIX A

FY 2021 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. 175

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.

176

(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) Accessory building (less than 200 sf): $75.00

(c) Administrative exception or Appeal: $250.00 per exception.

(d) Annexation petition: $1,000.00 + publication fee

(e) Certificate of occupancy (Temporary or Permanent): $150

(f) 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.

(g) Contractor registration - $75.00

(h) 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.

(i) Demolition permit: $150.00.

(j) Development Agreement / MUD Consent.

$2,000.00 + publication fee + personal notification fee + escrow for consultant.

(k) Easement review and acceptance: $300.00 + recording fee.

(l) Single Trade Permits (Mechanical, Electrical, Plumbing, Flatwork, Roof etc.) .

177

(1) Residential: $75.00

(2) Commercial: $150.00

(m) Electrical pole (temporary): $25.00

(n) Grease traps.

(1) Application fee: $75.00

(2) Inspection fee: $150.00

(o) Building Inspections.



(3) Reinspection fee: 1.5 times the original inspection fee (Residential $150.00 Commercial $187.50)

(p) Legal lot determination: $100.00.

(q) Moving structure permit: $150.00 + escrow of costs associated with road closures, traffic control and other municipal expenses incurred.

(r) Off-site infrastructure. $500.00 + 0.035 x public infrastructure construction cost.

(s) Infrastructure/ Site walk reinspection (per department visit)- 1.5 times the original inspection fee (Commercial $187.50).

(t) Parking fee in lieu: $2,000.00 per parking space.

(u) Building Plan Reviews.

(1) Commercial (includes 2 plan reviews; additional reviews new review fee $0.30/sf.

(2) Residential: New Construction Review - $150.00

(3) Residential Remodel Review - $75.00

(v) Plats.

(1) Preliminary plat/ plan (New or revised): $1,000.00 + greater of $20.00/lot or $20.00/acre.

(2) Amending or administrative replat: $500.00 + greater of $20.00/lot or $20.00/acre.

(3) Final Plat: $750.00 + $20.00/lot and $20.00/acre.

(4) Replat—requires P&Z and/or city council approval: $750.00 + greater of $20.00/lot or $20.00/acre + publication fee (subdivision) + personal notice fee.

(5) Vacation: $500.00 + greater of $20.00/lot or $20.00/acre.

(w) Pool permits (review).

(1) Residential: $80.00. 178

(2) Commercial: $120.00.

(x) Publication fees /Sign postings for public hearings (single publication): $300.00.

(y) Personal notice fee for public hearings: $5.00 per letter.

(z) PD district or amendment: $2,500.00 + $100.00 per acre + publication fee + personal notice fee for public hearings + escrow.

(aa) Red tag.

(1) Cease and desist order: $100.00

(2) Reinspection: 1.5 times the original inspection fee $187.50

(bb) Right-of-way or easement abandonment application: $250.00 + escrow for consultant review.

(cc) Sidewalk fee in-lieu: $8.00 per sq. ft.

(dd) Short Term Rental (STR)- New Application and yearly permit- $150

(ee) Signs.

(1) $100.00 + $0.50 per sq. ft. per sign area.

(A) Electrical trade inspection $150.00

(2) Electronic reader board; message on city sign for up to 30 days: $20.00.

(ff) Site/Construction inspection.

(1) Commercial.

(A) In city & Out of City: $500.00 + 0.05 x public infrastructure construction cost.

(2) Residential.

(A) In city & Out of City: $500.00 + 0.035 x public infrastructure construction cost.

(gg) Site plan review (includes Completion review and 2 plan reviews. A 3rd plan review requires payment of a new review fee.)

(1) Inside city limits: $1,000.00 + $0.04/sf of impervious cover (minimum $2,000.00 total).

(2) Outside city limits: $1,000.00 + $0.04/sf of impervious cover (minimum $1,500.00 total).

(hh) Site Plan Correction or Revision: $500.00

(ii) Specific Use Permit (SUP)

(1) $500.00 + $25.00 per acre + publication fee + personal notice fee for public hearings.

(2) Minor amendment administrative: $250.00.

179

(3) Major amendment requiring hearings: $500.00 + $25.00 per acre + publication fee

+ personal notice fee for public hearings.

(jj) Irrigation permits.



(kk) Start work without permit or without Board or Commission Approval: $500.00 per trade and permit.

(ll) 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

(mm) Online Permit Fee (MyPermitNow Fee): $10.00.

(nn) Technology/ GIS Fee (Applied to Annexation/ Zoning/ Plats/ SUP/ Site Plan): $75.00

(oo) Traffic impact analysis.

(1) Less than 2,000 trips per day: $1,200.00.

(2) 2,000–5,000 trips per day: $1,500.00.

(3) 5,001–10,000 trips per day: $2,400.00.

(4) 10,001–15,000 trips per day: $3,300.00.

(5) 15,001+ trips per day: $3,700.00.

(6) Traffic impact analysis (TIA) revision: 1/2 current TIA fee.

(pp) Tree removal.

Permit (including review, outside of a site development permit).

(1) Commercial: $95.00.

(2) Residential: $75.00.

(rr) Tree mitigation fees (price per caliper inch mitigation required).

(1) Protected tree (8" to 20"): $100.00.

(2) Signature tree (20” to 30”): $200.00.

(3) Heritage tree (30"+): $300.00.

(ss) Variance / Special Exception / Alternative Compliance / Vested Rights Determination: $500.00 per request + publication fee + personal notice fee for public hearings as applicable.

180

(tt) Zoning change: $950.00 + $100.00/ac + publication fee (zoning) + personal notice fee for public hearings.

(uu) Zoning verification letter. $100.00

ARTICLE A5.00 BUSINESS FEES

(a) Sexually oriented business license fee: $300.00.

(b) Solicitors permit: $250.00.

(c) Temporary food event fee: $300.00.

(d) Mobile food vendor:

(1) Hot fee: $55.00 (quarterly).

(2) Cold fee: $45.00 (quarterly).

(e) Temporary noise permit: $50.00. (Ordinance 2017-10, ex. B, adopted 9/19/17)

(f) Nondepository financial institution annual registration fee: $100.00. (Ordinance 2014-09, sec. 2, adopted 3/18/14)

(g) Short Term Rental (New and Renewal): $150

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.

(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.

(e) Blank CD: $0.50. 181

(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.

(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) Entire City Park Site. 182

(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, 2021): $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.

(3) For-profit organization fee (per day): $300.00.

(f) Sportsplex.

(1) Field rentals (per hour).

(A) Resident: $15.00. 183

(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 cost to clean the facility.

(2) Facility fees:

Facility Public Use for Community

Purpose

Per Hour / All Day

For Profit or Private Uses

Per Hour / All Day

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.

(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.

(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

185

(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.

(d) Accident Report: $6.00.

(e) Certified Accident Report: $8.00.

186

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.

(B) Outside city: $625.00 + cost of meter.

(p) Wastewater connection fee.

(1) 4 inch. 187

(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

(1) 5/8” or 3/4" meter

(2) 1” meter

(3) 1 1/2" meter

$12.79

$19.28

$31.98

$16.00

$24.01

$39.99

188

(4) 2” meter

(5) 3” meter

(6) 4” meter

(7) 6” meter

(8) 8” meter or larger

$63.97

$120.59

$204.70

$319.85

$639.67

$79.94

$150.72

$255.88

$399.79

$799.60

(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

$3.50

$5.50

$8.23

$9.69

$11.75

$15.37

$16.37

$8.26

$8.29

$9.60

$4.91

$7.19

$10.29

$11.93

$14.23

$18.40

$19.65

$10.81

$10.81

$12.53

(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

(1) Flat fee.

(2) Per 1,000 gallons

$34.23

$4.16

$42.79

$5.20

(v) Sanitation services rates. 189

(1) Residential: $20.82 per month.

(A) Additional cart: $7.41.

(B) Extra Bag – 30 gallon: $7.41.

(2) Residential – Senior Citizen (age 65+): $18.74 per month.

(A) Additional cart: $6.76.

(B) Extra Bag – 30 gallon: $6.76.

(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

(E) 6 cu. yd. dumpster

1X

1X

2X

3x

Extra Pick-Up

1X

2X

3x

5x

Extra Pick-Up

1X

2X

3x

5x

Extra Pick-Up

1X

2X

3x

4X

5X

Extra Pick-Up

$40.42

$99.25

$222.45

$325.85

$69.55

$112.45

$256.55

$376.45

$611.85

$69.55

$123.45

$265.35

$388.55

$630.55

$78.35

$161.95

$308.25

$452.35

$598.65

$743.85

$87.15

190

(F) 8 cu. yd. dumpster

(G) 10 cu. yd. dumpster (existing accounts only)

1X

2X

3x

4X

5X

6X

Extra Pick-Up

1X

2X

3x

4X

5X

Extra Pick-Up

$193.85

$366.55

$568.95

$740.55

$914.35

$1,102.45

$104.75

$258.75

$500.75

$743.85

$985.85

$1,227.85

$138.85

(4) Commercial Recycling.

Service Type Frequency Per Week

Monthly Price

(A) Cart – 96 gallon

(B) 4 cu. Yd. dumpster

(C) 6 cu. yd. dumpster

(D) 8 cu. yd. dumpster

Every Other Week

1X

Every Other Week

1x

Every Other Week

1X

2x

Extra Pick-Up

Every Other Week

1X

2X

3X

4X

$16.57

$37.32

$90.45

$103.65

$105.85

$130.05

$246.65

$87.15

$125.65

$154.25

$292.87

$420.45

$546.95

191

5X

Extra Pick-Up

$674.55

$103.65

(5) Commercial Additional Services (Per Container):

(A) Lock bars: $27.75.

(B) Casters: $32.15.

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

*Fees effective January 1, 2021

(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

192

Department / Description RecurringNon-

Recurring

Total Supplemental

RequestsCITY MANAGERProject Manager iPad Pro 11" 1,609 1,609 RS Means for Project Costing 4,700 4,700 Project Manager Professional Certification 1,605 1,605

4,700 3,214 7,914

COMMUNICATIONSOne (1) Communications Specialist 68,363 3,489 71,852

68,363 3,489 71,852

HUMAN RESOURCESDirectors annual retreat training 4,000 4,000 Employee Engagement Survey 1,500 1,500 Flexible Spending Account and Dependent Care Account 900 900

4,900 1,500 6,400 NON-DEPARTMENTALCost-Of-Living Increase 145,007 145,007 Market Tier 3 Adjustment 93,710 93,710

238,717 - 238,717

FINANCEOne (1) Senior Accountant 78,556 1,426 79,982

78,556 1,426 79,982

INFORMATION TECHNOLOGYComputer Replacement Lease - Year 3 14,787 14,787 Barracuda Essentials Compliance Edition with Sentinel 13,502 13,502 AllCovererd (Broadsoft) Phone System 4,993 31,008 36,001 Scale Computing Backup Solution with Acronis Backup 1,000 20,991 21,991 SecureAuth Identity Management 10,000 11,622 21,622 Smart phones for Field Staff 23,760 23,760 Single-sided ID Card Printer 1,312 1,312

68,042 64,933 132,975

LIBRARYDownloadable Audio Books 5,400 5,400 Texas Library Association Annual Conference ( 2 Staff) 2,217 2,217 EnvisionWare PC Reservation Software 1,050 1,050 EnvisionWare Web-based Payware Connect Gateway 476 476

3,743 5,400 9,143

PARKS & RECREATIONCity Athletics Program / New Leagues 6,050 6,050 Three (3) Water Fountains Replacement 16,050 16,050 Additional Landscaping Maintenance-City Park, Downtown, City Hall 11,230 11,230 On-call Stipend 6,331 6,331

39,661 - 39,661

FISCAL YEAR 2021Supplemental and Capital Requests Funded - General Fund

193


Recurring

Total Supplemental

Requests

ENGINEERINGOne (1) Engineering Coordinator - Water, WW and Engineering split 20,445 4,334 24,779 iPad Pro with Case 1,869 1,869

20,445 6,203 26,648

MAIN STREETFour dual trash/recycling receptacles 28,000 28,000 Downtown Lighting Project 5,000 5,000 Downtown Directory Kiosks 6,000 6,000 Historic Downtown Monument Signs 6,000 6,000

- 45,000 45,000

POLICECID Sergeant w/vehicle 100,978 53,639 154,617 NetMotion Licenses 1,368 1,368 Replacement Tasers 182 3,789 3,971 Police Staffing and Operations Study 20,000 20,000 Six (6) Upgraded Handheld Radios 30,159 30,159 Police Department Market Pay Adjustment - 10.1% 147,725 147,725 $200 stipend a month for Corporal status for 4 officers 11,669 11,669 Add two more items to the assignment pay incentive 2,917 2,917 One-Time Incentive Payment for meeting Fitness Level 1,094 1,094

265,933 107,587 373,520

STREETS & DRAINAGERobert S. Light Culvert Clean Up 175,000 175,000 Traffic Warrant Study 30,000 30,000 Two (2) Ferris Mowers 72" Deck 26,000 26,000 Computer Monitor 179 179

- 231,179 231,179

FACILITIESExtend Sidewalk around City Hall 18,000 18,000

- 18,000 18,000

TOTAL GENERAL FUND 793,059 487,931 1,280,990

Supplemenatal and Capital Requests Funded - General FundFISCAL YEAR 2021

194


Recurring

Total Supplemental

RequestsWATER FUNDOne (1) Utility Clerk-split with Wastewater 27,935 1,014 28,948 One (1) Engineering Coordinator - Water, WW and Engineering split 20,445 4,334 24,779 Ford F350 Truck - Replacement 54,188 54,188 Ford F150 Truck - Replacement 31,443 31,443 Two (2) Chlorine Scale 3,800 3,800 Six (6) Pressure Transmitters 4,248 4,248 Two (2) Chlorine Test Meters 920 920 Cut Off Saw 1,110 1,110 Computer Monitor 179 179 Water and Wastewater Impact Fee Study split with Wastewater 35,000 35,000 iPad with Case 912 840 1,752 Cost-Of-Living Increase 20,312 20,312 Market Tier 3 Adjustment 7,626 7,626 TOTAL WATER FUND 77,229 137,076 214,305

FISCAL YEAR 2021Supplemental and Capital Requests Funded - Water Fund

195


Recurring

Total Supplemental

RequestsWASTEWATER FUNDOne (1) Utility Clerk-split with Water 27,935 1,014 28,948 One (1) Engineering Coordinator - Water, WW and Engineering split 20,445 4,334 24,779 Ford F350 Truck 54,188 54,188 Computer Monitor 179 179 Water and Wastewater Impact Fee Study split with Water 35,000 35,000 iPad with Case 912 840 1,752 Cost-Of-Living Increase 20,488 20,488 Market Tier 3 Adjustment 11,730 11,730 TOTAL WASTEWATER FUND 81,509 95,555 177,064

FISCAL YEAR 2021Supplemental and Capital Requests Funded - Wastewater Fund

196


Recurring

Total Supplemental

RequestsTOURISM FUND Patriotic Pole Banners 4,168 4,168 Buda's Birthday Event 50,000 50,000 Cost-Of-Living Increase 6,112 6,112 Market Tier 3 Adjustment 7,982 7,982 TOTAL HOTEL/MOTEL FUND 14,094 54,168 68,262

PARKS CAPITAL FUNDVentrac 4500 Utility Tractor 50,000 50,000 4x4 ATV Vehicle 16,000 16,000 Ford F250 Truck - Replacement 32,321 32,321 TOTAL PARKS CAPITAL FUND - 98,321 98,321

PROPOSITION 1 MUNICIPAL FACILITY FUND Replace Emergency Generator Batteries 1,308 1,308 TOTAL PROPOSITION 1 MUNICIPAL FACILITY FUND - 1,308 1,308

FISCAL YEAR 2021Supplemental and Capital Requests Funded - Other Funds

197


198

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.

199

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.

200

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.

201

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.

202

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.

203

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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CITY OF BUDA, TEXAS PROPOSED BUDGET

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Transcript of CITY OF BUDA, TEXAS PROPOSED BUDGET