City of Port Neches, Texas  Proposed Annual Budget Fiscal Year 2024-2025  Mayor Glenn Johnson  Council Members  Chris McMahon Place 1 Adam Anders Place 2  James Wallace Place 3 Robert Arnold Place 4  Terry Schwertner Place 5  City Manager Andre' Wimer  August 22, 2024    City of Port Neches Fiscal Year 2024-2025 Budget Cover Page  This budget will raise more revenue from property taxes than last year's budget by an amount of $607,121 which is a 6.67 percent increase from last year's budget. The property tax revenue to be raised from new property added  to the tax roll this year is $129,501.    TABLE OF CONTENTS  Page  Transmittal Letter.. SUMMARIES  Consolidated Budget Statement.  1 2  Summary of Expenditures by Character and Object Classification.  GENERAL FUND Revenue & Resources Analysis of Taxl Levy..  3-4 5 6 7 8 9 11 13 15 17 19 21 23 25 27 29 31 33  Summary of Expenditures by Expense Classification. Summary of Expenditures by Function GENERAL GOVERNMENT  Summary of Expenditures by Function and Expense Classification.  101 City Council... 103 Municipal Administration. 202 Fire Department. 301 Police Department. 350 Emergency Management. 402 Streets & Drainage 404 Inspections 407 Garage & Warehouse.  PUBLIC SAFETY  PUBLIC WORKS  COMMUNITY ENRICHMENT  501 Parks 700 Library...  503 Senior Citizens Center/Wright Building.  MISCELLANEOUS  800 Legal/Municipal Court... 901 Contingent.    WATER, AND. SEWER. FUND Budget Summary.. Resources and Reserves..  35 36 37 38 39 40 42 44 46 48  Summary of Expenditures By Character and Object. Summary of Expenditures By Function and Activity. Summary of Expenditures by Function and Expense Classification..  EXPENDITURE BUDGETS  601 Supply and Purification.. 603 Water and Sewer Maintenance.. 604 Accounting and Collections.. 607 Wastewater Plant.. 901 Contingency.  SANITATION FUND Budget Summary.. Revenues.  50 51  EXPENDITURE BUDGETS DEBTSERVICE FUND Budget Summary Combined Statement of Bonded Indebtedness. Amortization. Schedule Combined Debt Service Schedules..  406 Sanitation..  52  54 55  ECONOMIC DEVELOPMENT CORPORATION  Budget Summary  61 62-63  501 Economic Development Corporation..  STREETMAINTENTENANCEFUND Budget Summary  64-66    1005. Merriman Street Port Neches, Texas 77651 P.O. Box 758 Port Neches, Texas 77651 office 409.727.2182 fax 409.719.4302 wwcportmechestean  PORT NECHES TEXAS  August 8, 2024  Honorable Mayor Glenn. Johnson and Members oft the City Council City of Port Neches P.O. Box 758 Port Neches, TX77651  Dear Mayor. Johnson and Members of the City Council:  lam pleased to present the proposed Fiscal Year 2024-2025 Annual Budget for the City of Port Neches. This document has been prepared in accordance with Article VIII, Section 8.02 of the City Charter and includes financial information regarding the General Fund, the Water and Sewer Fund, the Sanitation Fund, and other special funds maintained by the City. The proposed budget for FY 24-25 totals The Annual Budget is a fiscal plan which reflects the programs, goals, and policies necessary to provide services to the citizens of Port Neches. The budget strives to balance the available resources of the City with the need to perform the activities requested by the public. While it would certainly be preferable to allocate additional resources to a variety of programs and projects, current and projected economic conditions create a situation whereby the assumption of additional expenditures should be carefully  $23,344,157.  considered. Budget Overview  The proposed FY 24-25 Annual Budget contains several funds necessary for the operation of the City.  Specifically, please note thei following:  General Fund: This fund contains those activities associated with primary governmental Water and Sewer Fund: This fund contains those activities which are associated with the Sanitation Fund: This fund contains those activities which are associated with the operation of Debt Service Fund: This fund allows for payment of bond principal and interest as a result of  functions.  operation oft the City's water and wastewater utilities.  the City's solid waste functions. previously issued debt.    Economic Development Corporation Fund: This fund contains expenditures associated with the Street Maintenance Fund: This fund contains expenditures associated with street maintenance  City's 4B economic development sales tax. activities funded by a dedicated sales tax.  Through a combination oft these funds, the mechanisms have been created which allow for the providing  of services to the citizens of Port Neches.  General Fund  Revenues. Significant features include the following:  The budget, as proposed, includes projected revenues of $13,613,000 and anticipated The proposed taxi rate for 2425590.68500/510. assessed valuation, whichi is $0.016 higher thant the FY23-24 rate. As a component oft the proposed taxi rate,50527774/5100 assessed valuation is dedicated to maintenance and operation expenditures. The total assessed valuation has been established as $1,414,930,082, which reflects an increase of The projected amount of property tax revenue is currently projected to be $7,250,000 The projected amount of industrial district contract revenue is anticipated to be $2,450,000 which reflects a decrease of $150,000 from FY 23-24. Industrial values have The projected amount of sales tax revenue is expected to be $1,400,000 which reflectsa The projected amount of franchise fees is projected to be $738,000 which reflects a Thep proposed amount ofrevenue resulting from transferst to the General Fund is $598,000 as operational costs are assigned to the Water and Sewer Fund and the Sanitation Fund. Additionally, a transfer from Fund 10 has been included to offset the cost of vehicle  expenditures of $14,156,635.  3.2% as compared to the current year value of $1,371,373,687.  which reflects an increase of $500,000.  realized decreased inventory and real property values. $100,000 decrease as compared to FY23-24. $38,000 increase as compared to FY23-24.  purchases.  Expenditures. Significant features include thet following:  The proposed budget includes an allocation of $574,200 as the City's contribution to the operation of Central Dispatch, which also includes the City's share of Information  Technology services.  ii    The proposed budget includes $140,000 for the purchase of two (2) patrol vehicles for The proposed budget includes $70,000 for the purchase ofa a flatbed truck for the Streets The proposed budget includes $42,000 for the purchase of radios for the Police The proposed budget includes $18,0001 for the purchase of SCBA air cylinders fort the Fire The proposed budget includes $50,000 in the Street Department for the street repair The proposed budget includes an expenditure of $515,000 for costs associated with retiree insurance coverages. This amount is a significant increase from previous years The proposed budget includes $5,000 for potential expenses associated with either the Port Neches Riverfront Development Authority and/or the Port Neches Improvement The proposed budget includes a transfer of $50,000 to the Sick Leave Fund in order to assign funds to be utilized for the payment of accrued employee sick leave. Please note that there is an estimated liability for eligible employees that totals approximately $2,000,000. Many oft these employees could potentially retire in the next 3-5 years.  the Police Department. Department.  Department and Fire Department.  Department. materials.  due to an upward modification in premiums.  Districti tinanticipation of activity associated with the City'sp property.  Water and Sewer Fund financially self supporting.  The Water and Sewer Fund is categorized as an Enterprise Fund which necessitates that it should be  Revenues. Significant features include the following:  The total amount of Water: and Sewer Fund revenue is anticipated to be $4,461,550 with projected expenditures of the same amount. This amount reflects an increase of $315,550 from the current fiscal year. It is anticipated that significant price increases for chemicals and plant repairs that were experienced will not moderate in FY24-25. The proposed budget includes an increase of $1.00/month to the base rate for sewer service in addition to increases for the volumetric charges based upon consumption. The proposed budget includes an increase of $1.00/month to the base rate for water service ina addition to increases fori the volumetric charges based upon consumption.  iii    The proposed budget includesatransfer int the amount of $115,0001 from Fund 101 fort the  purchase of vehicles/equipment.  Expenditures. Significant features include the following:  The proposed budget includes $25,000 for equipment repairs and replacement at the The proposed budget includes $25,000 for equipment repairs and replacement at the The proposed budget includes $75,000 for the purchase of a utility truck for the Water The proposed budget includes $40,0001 for the purchase ofar mini-excavator fort the Water The proposed budget includes a transfer to the General Fund in the amount of $263,000. The proposed budget includes at transfer to the Sick Leave Fund ini the amount of $60,000 inordert to assign funds to be utilized for the payment ofa accrued employee sick leave.  Water Treatment Plant. Wastewater Treatment Plant. and Sewer Maintenance Department. and Sewer Maintenance Department.  Sanitation Fund self supporting.  The Sanitation Fund is categorized as an Enterprise Fund which necessitates that it should be financially  Revenues. Significant features include the following:  The total amount of Sanitation Fund revenues is projected to be $1,790,500 with anticipated expenditures of $1,790,500. The operating budget reflects an increase of The proposed budget includes an increase of $1.00/month to the base rate in addition to increases in the costs for commercial garbage collection. Pursuant to last year's budget discussion, please note that these are planned rate increases which allow the City to  $65,000 from the current fiscal year.  continue to replace vehicles ini the garbage truck fleet.  Expenditures. Significant features include the following:  The proposed budget includes the purchase of commercial dumpsters in the amount of The proposed budget includes the purchase of a garbage truck utilizing al lease-purchase agreement as the funding mechanism with $230,000 allocated towards this cost.  $35,100.  iv    The proposed budget includes at transfer to the General Fund in the amount of $125,000. Thep proposed budget includesa at transfer toi the Sick Leave Fund int the amount of$25,000.  Debt Service Fund  The debt service requirements for FY24-25 equates to $2,234,472.  Within the proposed tax rate of $0.686000/S100 assessed valuation, the debt service component equates  to$ $0.158229/9100 assessed valuation. Economic Development Corporation Fund  The Port Neches Economic Development Corporation has a proposed budget of $351,000. Funding is  provided by one-quarter cent dedicated to sales tax.  Street Maintenance Fund  The proposed budget totals $350,000 with funds allocated for street maintenance activities. Funding is  provided by a one-quarter cent dedicated sales tax.  Personnel  The proposed budget for FY24-25 does include at three percent (3%6) cost ofl livingi increase for employees and also allows eligible employees to receive a step increase. Funding for health insurance increased by $261,226 from the current year due to changes to the premiums. Payment to the Texas Municipal Retirement System (TMRS) increased by $90,023 due to an overall increase in payroll although there is a increase in the TMRS contribution rate from 15.88%1 to 16.19%. The estimated budgetary impact to each  fund for anticipated wage increases is as follows:  3% COLA $181,300 40,200 13,450 $234,950  Step Increase $50,600 $53,130 10,300 3,500 $64,400 $68,630  Fringe  Total $285,030 $62,100 $20,850 $367,980  General Fund Water: and Sewer Fund Sanitation Fund Total  11,600 3,900  Itis important to remain cognizant of anticipated financial liabilities associated with retiree health insurance and other post employment benefits. Additionally, based upon the previous actuarial analysis  V    prepared for the City in accordance with GASB 75 requirements, the City's potential liability is  approximately: $161 million to fully fund the cost ofretiree health insurance.  Conclusion  Asy you are aware, many cities throughout the State and nation have encountered financial hardships asa result of economic factors involving substantial inflationary impacts and increased interest rates. More specifically, Port Neches has also been financially affected by the volatility in the energy and chemical sectors resulting in a decline in industrial revenues. While the City has historically instituted conservative fiscal practices and policy decisions, the current fiscal environment has certainly created both: short-term The proposed budget for FY24-25, as presented, does anticipate the budgeted use ofr reserve funds ini the amount of $543,635. Obviously, thisi is an unfortunate situation, however, iti is necessary to meet the basic operational capabilities of the City ini terms of providing continued and consistent services to Port Neches citizens. That said, the use of fund balance on a recurring basis in subsequent years is not a viable option. The proposed FY 24-25 Annual Budget, as presented, continues to emphasize the recognition of work performed by City personnel in providing high quality services to the residents of Port Neches. As has been the past practice, staff will continue to evaluate additional opportunities for enhanced cost  and long-term challenges.  containment as ar matter of long-term financial viability.  In closing, Iwould like to especially thank Amy Guidroz, Finance Officer, and David Miller, Assistant City  Manager, for their dedicated assistance in preparing this document.  Respectfully submitted,  André Wimer City Manager  vi    CITY OF PORT NECHES  PAGE 1  CONSOLIDATED BUDGET STATEMENT  FY2024-2025  Estimated Beginning Fund Balance  Estimated Ending  FY2024-25 FY2024-25  Revenue Expenditures Fund Balance  General Fund Water & Sewer Fund Sanitation Fund Debt Service Fund Economic Development Corp Street Maintenance Fund  $ 9,400,000 $13,613,000 $14,156,635 $8,856,365  600,000 800,000 717,000 1,100,000 50,000  4,461,550 1,790,500 2,310,000 351,000 350,000  4,461,550 1,790,500 2,234,472 351,000 350,000  600,000 800,000 792,528 1,100,000 50,000  $12,667,000 $22,876,050 $23,344,157 $12,198,893    CITY OF PORT NECHES  Page 2  SUMMARY OF EXPENDITURES  BY CHARACTER AND OBJECT CLASSIFICATION  FY2024-2025  Salaries & Benefits  Contractual  Supplies Services  Capital Transfers  TOTAL  FUND General Fund Water & Sewer Fund Sanitation Fund Debt Service Fund Economic Development Street Maintenance  $ 9,896,500 $ 501,170 $3,422,465 $ 286,500 $ 50,000 $14,156,635  2,042,800 714,700 0 25,000 0  793,000 1,127,750 175,000  323,000 4,461,550 150,000  307,750  352,950 265,100 0 2,234,472 0 326,000 75,000 275,000  1,790,500 0 2,234,472 0 351,000 0 350,000  0 0 0  Total  $12,679,000 $ 1,676,920 $7,738,637 $ 726,600 $ 523,000 $23,344,157    CITY OF PORTI NECHES  Page 3  GENERAL FUND - REVENUE & RESOURCES  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED 6,059,713 $ 6,750,000 $ 7,250,000  CURRENT REVENUES TAXES  1110 General Property Taxes Current 1111 General Property Taxes Delinquent 1112 Penalty & Interest 1113 Industrial Contracts In-Lieu-of-Tax 1125 Retail Sales Tax 1127 Alcoholic Beverage Tax 1131 Gross Receipts Tax- Electric Company 1132 Gross Receipts Tax- Gas Company 1133 Gross Receipts Tax- Phone Company 1134 Gross Receipts Tax- Cable TV SUBTOTAL LICENSES & PERMITS 1201 Alcoholic Beverage 1202 Electricians' License 1208 Solicitors' License/Permit 1209 Excavation & Pipeline Permits 1210 Building Permits 1211 Plumbing and Gas Permits 1212 Electrical Permits 1213 Variance Request Fees 1214 Dog License and Pound Fees 1218 Ambulance/TaxiWrecker Permits 1220 Fire Code Permits/MISC SUBTOTAL NTERGOVERNMENTAL REVENUES 1320 State Grants 1325 Program Income 1330 Emergency Management Grants SUBTOTAL UTILITIES & ENTERPRISES 1403 Rezoning and Subdivision Fees 1450 Vital Statistics 1477 Customer Service Fees Library 1478 Customer Service Fees Police SUBTOTAL  56,811 60,017 3,079,145 1,834,983 38,923 477,270 131,137 16,326 197,222 11,951,547 11,675,000 3,173 1,680 38,065 0 106,857 11,539 24,002 2,775 1,635 1,905 2,768 194,399 82,754 6,781 146,451 235,986 3,525 570 8,075 24  50,000 40,000 2,600,000 1,500,000 35,000 420,000 110,000 20,000 150,000  50,000 40,000 2,450,000 1,400,000 35,000 450,000 130,000 18,000 140,000 11,963,000 4,000 2,000 60,000 1,000 100,000 15,000 25,000 3,000 1,500 400 1,500 213,400 0 0 0 0 2,000 500 4,500 100 7,100 (continued)  4,000 2,000 60,000 1,000 100,000 17,000 30,000 3,000 1,500 400 1,500 220,400 0 0 0 0 2,000 500 4,500 100  $ 12,194 $ 7,100 $ (continued) (continued)    CITY OF PORT NECHES  Page 4  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED  CURRENT REVENUES (continued) FINES & FORFEITURES 1501 Arrest Fees Municipal Court 1510 Judicial Support Fee 1514 State Traffic Fees (STF) 1516 Transportation Code 1517 Child Safety (CS) 1518 Technology Fund 1520 Consolidated Court Cost (CCC) 1527 Court Security 1529 State Juror Reimbursement 1533 OMNI FTAI Program 1550 Local Court Fees SUBTOTAL MISCELLANEOUS 1601 Interest Income 1604 Sale of Fixed Assets 1606 Claims/Setlements 1607 Contributions 1608 SRO Contribution- ISD 1609 Library Fines & Fees 1611 Contributions Library 1617 Memorials Library 1626 Property Rental Fees 1651 Miscellaneous Income 1652 Refund of Prior Years Expense SUBTOTAL TRANSFERS 1710 Transfer from Capital Fund 1711 Transfer from' Water & Sewer Fund 1715 Transfer from Sanitation Fund  $  3,453 $ 264 709 951 510 208 4,431 156 (855) 1,528 113,583 124,938 449,147 0 45,354 45,500 0 3,304 2,124 915 88,321 38,610 27,544 700,819  4,000 $ 500 2,000 2,000 900 4,000 10,000 3,000 1,000 5,000 115,000 147,400 400,000 1,000 5,000 25,000 125,000 6,000 0 100 85,000 30,000 7,000 684,100  4,000 500 2,000 2,000 900 4,000 10,000 3,000 1,000 5,000 115,000 147,400 400,000 1,000 5,000 25,000 125,000 6,000 0 100 85,000 30,000 7,000 684,100 210,000 263,000 125,000 598,000  0 263,000 150,000 413,000  0 263,000 125,000 388,000  GRAND TOTAL REVENUES & RESOURCES $13,632,883 $13,122,000 $ 13,613,000    CITY OF PORT NECHES  Page 5  ANALYSIS OF TAX LEVY FISCAL YEAR 2024-2025  Assessed' Value of Real and Personal Property (Excluding Industrial Contracts)  $1,414,930,082  Tax Rate per $100 valuation Total Tax Levy @100% Estimated Collection (Adjusted)  $0.686000  99%  DISTRIBUTION OF TAXES FISCAL YEAR 2024-2025  BYPURPOSE Taxable Assessed Value Estimated Levy General Fund Debt Service  $1,414,930,082  $7,250,000 $2,250,000 $9,500,000  Taxable. Assessed Value (@ 75%) Industrial Contracts General Fund  $2,450,000 $11,950,000  TOTAL TAX AND INDUSTRIAL CONTRACTS REVENUE    CITY OF PORT NECHES  Page 6  GENERAL FUND SUMMARY OF EXPENDITURES BY EXPENSE CLASSIFICATION  2021-2022 ACTUAL  2022-2023 BUDGET  2023-2024 PROPOSED  BUDGET SUMMARY  2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services OPERATING EXPENDITURES  $ 8,677,696 $ 9,322,580 $ 9,896,500  441,111 3,085,545 12,204,352  441,130 3,238,290 13,002,000  501,170 3,422,465 13,820,135  2400 Capital Outlay 2600 Transfers GRAND TOTAL  167,464 132,000  143,000 0  286,500 50,000  1 12,503,816 $ 13,145,000 $ 14,156,635    CITY OF PORT NECHES  Page 7  GENERAL FUND BY FUNCTION  SUMMARY OF EXPENDITURES  2022-2023 2023-2024 ACTUAL $  2024-2025 PROPOSED  DEPARTMENT & DIVISION GENERAL GOVERMMENT 101 City Council 103 Municipal Administration SUBTOTAL  BUDGET  23,175 $ 1,091,643 1,114,818 2,148,193 3,898,250 9,190 6,055,633 1,221,914 156,636 266,897 1,645,447 201,987 129,727 632,476 76,348 1,040,538 2,647,380 2,647,380  34,500 $ 1,292,600 1,327,100 2,378,700 3,932,600 6,320 6,317,620 1,256,900 171,100 253,200 1,681,200 238,300 143,980 686,800 92,200 1,161,280 2,657,800 2,657,800  39,500 1,386,800 1,426,300 2,538,100 4,286,910 18,820 6,843,830 1,324,300 182,100 267,600 1,774,000 233,050 136,400 726,355 95,600 1,191,405 2,921,100 2,921,100  PUBLIC SAFETY 202 Fire 301 Police  350 Emergency Management SUBTOTAL  PUBLIC WORKS 402 Streets & Drainage 404 Inspections 407 Garage & Warehouse SUBTOTAL  OTHER 501 Parks 503 Senior Citizens 700 Library 800 Legal/Municipal Court SUBTOTAL 901 Contingent SUBTOTAL  GRAND TOTAL EXPENSES  $12,503,816 $ 13,145,000 $ 14,156,635    CITY OF PORTI NECHES  Page 8  GENERAL FUND SUMMARY OF EXPENDITURES BY FUNCTION AND EXPENSE CATEGORY  Salaries & Materials & Contractual  TOTAL  DEPARTMENT GENERAL GOVERNMENT 101 City Council 103 Municipal Administration PUBLIC SAFETY 202 Fire 301 Police 350 Emergency Management PUBLIC WORKS 402 Streets & Drainage 404 Inspections 407 Garage & Warehouse OTHER 501 Parks 503 Senior Citizens 700 Library 800 Legal/Municipal Court 901 Contingent  Benefits Supplies Services Capital Transfers  $ 1,182,700 2,311,100 3,969,500  $ 1,000 $ 38,500 $ 16,600 79,600 154,400 6,820 100,800 3,200 42,400 36,000 3,500 51,850  $  $  39,500 1,386,800 2,538,100 4,286,910 18,820 1,324,300 182,100 267,600 233,050 136,400 726,355 95,600 2,921,100  187,500 126,400 108,010 12,000 37,000 17,800 33,100 19,750 26,500 64,205 95,600  21,000 55,000  1,186,500 161,100 192,100 177,300 106,400 609,800  500  0  5,000 2,656,100 210,000  50,000  GRAND TOTAL EXPENSES $9,896,500 $ 501,170 $3,422,465 $286,500 $ 50,000 $ 14,156,635    CITY OF PORT NECHES  Page 9  GENERAL GOVERMMENT CITY COUNCIL (101)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED  BUDGET SUMMARY EXPENSES 2200 Supplies 2300 Contractual Services TOTAL EXPENSES  $ 335 $ 23,175 23,175  1,000 $ 33,500 34,500  1,000 38,500 39,500  GRAND TOTAL  - 23,175 $ 34,500 $ 39,500  EXPENSE ACCOUNTS Mayor Councilmember (5) OVERVIEW  The City Council consists of the Mayor and five (5) Council members and is the elected governing body of the City of Port Neches. The Mayor and Council members are elected at large and serve staggered three-year terms and are not restricted on the number of times they may run for office. The City Council is charged with formulating public policy, enacting local legislation, adopting the annual budget, and appointing the City Manager, City Attorney, and Municipal Court Judge.    CITY OF PORTI NECHES  Page 10  GENERAL GOVERNMENT CITY COUNCIL (101)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED  BUDGET DETAIL SUPPLIES 2202 Department Supplies 2219 Wearing Apparel TOTAL SUPPLIES CONTRACTUAL SERVICES 2305 Special Services 2310 Hire of Equipment 2311 Travel & Schools 2340 Expense Allowance 2342 City Elections TOTAL CONTRACTUAL  $  20 $ 315 335 0 0 0 22,500 340 22,840  500 $ 500 1,000  500 500 1,000  0 0 1,000 22,500 10,000 33,500  0 0 1,000 22,500 15,000 38,500  23,175 $ 34,500 $ 39,500  GRAND TOTAL    CITY OF PORTI NECHES  Page 11  GENERAL GOVERMMENT MUNICIPAL ADMINISTRATION (103)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 921,990 $ 1,075,000 $ 1,182,700  BUDGET SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  16,417 153,236 1,091,643  12,700 204,900 1,292,600  16,600 187,500 1,386,800  0  0  0  1,091,643 $ 1,292,600 $ 1,386,800  AUTHORIZED PERSONNEL City Manager Assistant City Manager Finance Officer City Secretary/Executive Assistant Administrative Secretary Customer Service Clerk Custodian OVERVIEW  Municipal Administration includes those functions related to the City Manager, Human Resources, Finance, and the City Secretary. These responsibilities provide for the administrative operations necessary to manage the overall services provided by the City. The City Manager is responsible for the implementation of policies and programs established by the City Council, development and administration oft the annual budget, evaluation of policy alternatives, and overall management oft the City. Human Resources is responsible for the various functions associated with personnel, risk management, and employee benefits. Finance provides the support necessary for financial administration, accounting and reporting, payroll, and cash management. The City Secretary is responsible for records management, election administration, and maintaining documentation of City Council proceedings.    CITY OF PORTI NECHES  Page 12  GENERAL GOVERMMENT MUNICIPAL ADMINISTRATION (103)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 706,271 $ 778,500 $ 857,000  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular 2102 Overtime 2107 Contingent Wages 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies 2215 Food, Meals 2219 Wearing Apparel 2239 Electrical Supplies & Light Fixtures 2241 Equipment Parts & Supplies TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2307 Utilities 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2312 Advertising 2314 Printing & Binding 2320 R&MI Buildings, Structures 2322 R&MI Furniture & Fixtures 2324 R&MI Machines & Equipment 2330 Dues, Memberships, Subscriptions 2364 Jefferson County Appraisal District 2369 Civil Service TOTAL CONTRACTUAL CAPITAL OUTLAY 2407 Furniture & Fixtures TOTAL CAPITAL OUTLAY GRAND TOTAL  181 35 105,537 47,503 49,020 13,443 12,372 2,187 795 635 428 16,417 16,720 523 15,490 2,732 1,986 4,252 54 3,366 2,854 5,240 7,221 11,677 80,176 945 153,236  2,000 35,000 117,600 60,300 53,600 28,000 11,000 800 300 500 100 12,700 55,000 1,500 15,000 4,000 2,000 9,400 500 2,500 2,500 3,000 12,000 6,500 88,000 3,000 204,900  2,000 0 138,400 66,300 94,100 24,900 13,000 2,000 1,000 500 100 16,600 30,000 1,500 15,000 4,000 2,000 7,000 500 2,500 5,000 3,000 12,000 12,000 90,000 3,000 187,500 0 0  TOTAL SALARIES & BENEFITS  921,990 1,075,000 1,182,700  0 0  0 0  $1,091,643 $ 1,292,600 $ 1,386,800    CITY OF PORT NECHES  Page 13  PUBLIC SAFETY FIRE DEPARTMENT (202)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED 1,963,893 $ 2,223,800 $ 2,311,100  BUDGET SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  45,464 138,836 2,148,193 2,378,700  48,800 106,100  79,600 126,400 2,517,100 21,000  0  0  2,148,193 $ 2,378,700 $ 2,538,100  AUTHORIZED PERSONNEL Fire Chief/Fire Marshall/EMC Assistant Fire Chief/Asst. Fire Marshall Department Secretary Fire Captain (3) Fire Engineer (3) Firefighter (6)  OVERVIEW  The Fire Department provides firefighting, medical response support, and rescue services tot the City and the surrounding area. Through the use of reciprocal agreements with Nederland and Groves, automatic mutual assistance is provided among the three (3). communities. Additionally, Fire Department utilized volunteer firefighters to assist in responses to community residents. Specialized training has prepared the Fire Department to respond effectively during natural disasters and other  emergencies such as hazardous material incidents.    CITY OF PORT NECHES  Page 14  PUBLIC SAFETY FIRE DEPARTMENT (202)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 1,260,395 $ 1,443,000 $ 1,473,300  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular Earnings 2102 Overtime 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement TOTAL SALARIES & BENEFITS SUPPLIES 2202 Department Supplies 2212 Chemicals 2215 Food, Meals 2219 Wearing Apparel 2221 Fuel 2236 Building Materials 2237 Personal Protective Equipment 2239 Electrical Supplies & Light Fixtures 2240 Motor Vehicle Parts & Supplies 2241 Equipment Parts & Supplies 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2307 Utilities 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2312 Advertising 2314 Printing & Binding 2315 Uniform Maintenance 2317 Lifel Insurance Volunteer Firefighters 2320 R&MI Buildings, Structures 2321 R&MI Radio & Communication Equipment 2322 R&MF Furniture & Fixtures 2323 R&MI Motor Vehicles 2324 R&MI Machines & Equipment 2327 Licenses & Permits 2330 Dues, Memberships, Subscriptions 2334 Volunteer Fire Department 2385 Program Expense TOTAL CONTRACTUAL CAPITAL OUTLAY 2410 Motor Vehicles 2416 Radio & Communication Equipment 2451 Specialized Equipment TOTAL CAPITAL OUTLAY GRAND TOTAL  177,822 215,655 105,577 169,397 35,047 9,978 111 32 6,703 9,640 704 2,662 0 4,056 9,074 2,504 45,464 745 17,310 20,924 580 1,801 11,602 0 624 191 4,829 4,913 840 1,795 39,482 2,111 4,802 2,526 7,500 16,261 138,836 0 0 0 0  180,000 227,700 129,500 196,300 47,300 8,500 100 200 4,500 8,000 500 6,500 300 5,000 1,200 14,000 48,800 1,200 9,400 17,000 800 1,500 10,500 200 200 500 12,500 3,000 2,000 2,000 27,000 5,000 2,800 3,000 7,500 0 106,100 0 0 0 0  200,000 237,400 131,900 221,200 47,300 9,500 100 200 7,500 8,000 500 15,000 300 5,000 1,500 32,000 79,600 1,200 9,400 17,000 800 1,500 15,000 200 200 500 12,500 5,000 3,000 1,800 30,000 5,000 2,800 3,000 7,500 10,000 126,400 0 21,000 0 21,000  1,963,893 2,223,800 2,311,100  $ 2,148,193 $ 2,378,700 $ 2,538,100    CITY OF PORTI NECHES  Page 15  PUBLIC SAFETY POLICE DEPARTMENT (301)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED 3,603,931 $ 3,729,600 $ 3,969,500  BUDGET SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  143,542 120,540 3,868,013 30,237  123,800 79,200 3,932,600 0  154,400 108,010 4,231,910 55,000  3,898,250 $ 3,932,600 $ 4,286,910  AUTHORIZED PERSONNEL Police Chief Assistant Chief of Police Captain Sergeant (5) Police Officer (14) School Resource Officer- SRO (1) Department Secretary Court Clerk Secretary/Clerk Animal Control Officer School Crossing Guard (4)  OVERVIEW  The Police Department is charged with enforcing Federal, State, and local laws within thel Port Neches. This is accomplished through a proactive program designed to minimize ani the occurrence of criminal activity, to recover andr return stolen articles, tot facilitate the safe orderly movement of people and vehicles, to assist persons who cannot care for themselve to arrange delivery of immediate emergency services. The Police Department responds ti relating to suspected criminal and noncriminal activities and conducts all necessary investi The main focus of the department is thei investigation of crime and the successful apprehe and prosecution of criminal offenders. In addition, the Police Department maintains all re accident reports, and prepares reports for State and Federal agencies as required.    CITY OF PORTI NECHES  Page 16  PUBLIC SAFETY- POLICE DEPARTMENT (301)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED 2,424,201 $ 2,400,700 $ 2,579,300  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular Earnings 2102 Overtime 2107 Extra Help 2111 Retirement 2115 Contingent Wages 2120 Social Security 2131 Insurance 2136 ICMA Retirement TOTAL SALARIES & BENEFITS SUPPLIES 2202 Department Supplies 2215 Food, Meals 2219 Wearing Apparel 2221 Fuel 2224 Investigative Support 2237 Personal Protective Gear 2239 Electrical Supplies & Light Fixtures 2240 Motor Vehicle Parts & Supplies 2241 Equipment Parts & Supplies 2281 Minor Tools & Apparatus 2290 K-91 Program/Support TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2307 Utilities 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2312 Advertising 2314 Printing & Binding 2315 Uniform Maintenance 2320 R&MI Buildings, Structures 2321 R&MI Radio & Communication Equipment 2322 R&MI Furniture & Fixtures 2323 R&MI Motor Vehicles 2324 R&MI Machines & Equipment 2327 Licenses and Permits 2330 Dues, Memberships, Subscriptions 2377 Animal Sheler/Crematorium 2378 County Jail Fees 2385 Program Expense TOTAL CONTRACTUAL CAPITAL OUTLAY 2414 Equipment 2416 Radio Equipment TOTAL CAPITAL OUTLAY GRAND TOTAL  259,154 2,822 397,175 0 197,237 249,423 73,919 3,603,931 21,064 1,584 14,410 59,283 4,858 391 400 17,554 1,461 6,000 16,537 143,542 2,573 11,603 24,923 1,494 62 10,363 360 499 143 4,000 259 5,772 17,016 7,263 100 2,061 14,664 0 17,385 120,540 30,237 0 30,237  250,000 0 413,500 115,000 203,400 268,700 78,300 3,729,600 19,000 1,500 20,000 60,000 3,500 650 0 7,000 500 10,650 1,000 123,800 1,000 8,000 25,000 1,600 1,000 10,000 0 1,000 500 2,500 1,800 2,000 3,000 4,000 250 2,550 15,000 0 0 79,200 0 0 0  250,000 0 449,600 0 217,100 389,100 84,400 3,969,500 23,500 1,000 27,000 60,000 6,100 7,000 700 16,000 1,100 10,100 1,900 154,400 4,000 15,500 25,000 1,600 250 15,000 0 0 500 4,300 2,500 360 15,000 6,000 0 3,000 15,000 0 0 108,010 34,000 21,000 55,000  3,898,250 $ 3,932,600 $ 4,286,910    CITY OF PORT NECHES  Page 17  PUBLIC SAFETY  EMERGENCY MANAGEMENT (350)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 7,238 $ 6,320 $ 1,952 9,190 0  BUDGET SUMMARY 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  6,820 12,000 18,820 0  0 6,320 0  $ 9,190 $  6,320 $ 18,820  OVERVIEW situations.  Emergency Management includes those functions related to preparation for disaster    CITY OF PORTI NECHES  Page 18  PUBLIC SAFETY  EMERGENCYMANAGEMENT (350)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED  BUDGET DETAIL SUPPLIES 2202 Department Supplies 2215 Food, Meals 2241 Equipment TOTAL SUPPLIES CONTRACTUAL SERVICES 2305 Special Services 2311 Travel & Schools  $ 7,238 $ 0 0 7,238 0 0 1,952 0 1,952 0  500 $ 1,000 4,820 6,320 0 0 0 0 0 0 6,320 $ 18,820  1,000 1,000 4,820 6,820 12,000 0 0 0 12,000 0  2321 R&MI Radio & Communication Equipment 2330 Dues, Memberships, Subscriptions TOTAL CONTRACTUAL 2416 Radio & Communication Equipment  GRAND TOTAL  $ 9,190 $    CITY OF PORT NECHES  Page 19  PUBLIC WORKS STREETS & DRAINAGE (402)  2022-2023 2023-2024 ACTUAL  2024-2025  BUDGET SUMMARY EXPENSES 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  BUDGET PROPOSED  1,064,017 $ 1,112,900 $ 1,186,500  113,638 44,259 1,221,914  111,450 32,550 1,256,900  100,800 37,000 1,324,300  0  0  0  $1,221,914 $ 1,256,900 $ 1,324,300  AUTHORIZED PERSONNEL  Public' Works Director Streets Supervisor Equipment Operator Laborer (7) Department Secretary  OVERVIEW  The Streets and Drainage Department is responsible for the activities associated with street repair andr rehabilitation, sidewalk repair, right of way maintenance, street sign maintenance, and drainagei improvements. In times of emergency, the Streets and Drainage Department provides  repair and cleanup services throughout the City.    CITY OF PORT NECHES  Page 20  PUBLIC WORKS STREETS & DRAINAGE (402)  2022-2023 2023-2024 2024-2025  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular Earnings 2102 Overtime 2107 Extral Help 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies 2212 Chemicals 2215 Food, Meals 2219 Wearing Apparel 2221 Fuel 2234 Traffic & Street Signs 2236 StreelsdewalxBulding Materials 2240 Motor Vehicle Parts & Supplies** 2241 Equipment Parts & Supplies 2249 Storm Sewers 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2321 R&MI Radio & Communication Equipment 2323 R&MI Motor Vehicles ** 2324 R&MI Machines & Equipment 2327 Licenses & Permits 2330 Dues, Memberships, Subscriptions 2336 Signal Systems 2365 Sidewalk Repairs 2370 Tree Trimming TOTAL CONTRACTUAL CAPITAL OUTLAY 2410 Motor' Vehicles 2451 Specialized Equipment TOTAL CAPITAL OUTLAY GRAND TOTAL  ACTUAL  BUDGET PROPOSED  $ 742,598 $ 757,800 $  778,500 10,600 42,900 127,100 63,600 148,200 15,600 1,186,500 4,300 500 500 3,000 12,000 10,000 50,000 10,000 6,000 2,000 2,500 100,800 7,000 5,000 500 10,000 1,000 1,000 5,000 2,000 500 1,000 500 2,000 1,500 37,000 0 0 0  10,681 31,091 112,628 57,004 93,405 16,610 1,064,017 5,134 0 463 2,834 16,408 13,303 46,250 13,782 6,292 5,170 4,002 113,638 20,480. 0 90 4,032 0 0 8,351 6,254 97 360 1,661 385 2,549 44,259 0 0 0  10,600 40,000 121,400 62,000 105,600 15,500 1,112,900 4,300 500 1,700 3,050 12,000 10,000 58,000 6,000 6,000 7,000 2,900 111,450 7,000 0 500 10,000 5,000 1,000 2,150 900 1,000 1,000 500 2,000 1,500 32,550 0 0 0  TOTAL SALARIES & BENEFITS  1,221,914 $ 1,256,900 $ 1,324,300    CITY OF PORT NECHES  Page 21  PUBLIC WORKS NSPECTIONS (404)  2022-2023 2023-2024 2024-2025  BUDGET: SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  ACTUAL  BUDGET PROPOSED  $ 151,135 $ 2,426 3,075 156,636 0 156,636 $  146,100 $ 161,100 3,200 21,800 171,100 0  3,200 17,800 182,100 0  171,100 $ 182,100  AUTHORIZED PERSONNEL Building Official OVERVIEW  The Inspections Department is responsible for the enforcement of regulatory ordinances relating to the construction, renovation, and maintenance of buildings and structures withi the City of Port Neches. Additionally, this department is also responsible for administratic  zoning regulations and requirements.    CITY OF PORT NECHES  Page 22  PUBLIC WORKS NSPECTIONS (404)  2022-2023 2023-2024 2024-2025  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular 2102 Overtime 2107 Extra Help 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies 2215 Food, Meals 2219 Wearing Apparel 2221 Fuel  ACTUAL $ 107,914 $ 1,383 4,081 16,314 8,105 13,115 223 151,135 688 0 0 1,306 432 0 0 2,426 0 0 1,225 735 0 0 15 0 750 260 90 3,075 0 0  BUDGET PROPOSED  99,100 $ 108,100 0 8,000 15,700 8,200 14,400 700 146,100 1,000 200 300 1,000 200 300 200 3,200 300 1,500 2,000 6,000 500 0 250 250 10,000 500 500 21,800  0 8,000 17,400 8,900 18,000 700 161,100 1,000 200 300 1,200 300 0 200 3,200 300 1,500 2,000 2,000 500 0 250 250 10,000 500 500 17,800  TOTAL SALARIES & BENEFITS  2240 Motor Vehicle Parts & Supplies 2241 Equipment Parts & Supplies 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants & Professional Services 2305 Special Services 2309 Postage 2311 Travel & Schools 2314 Printing & Binding 2321 R&M Radio & Communication Equipme 2323 R&MI Motor Vehicles 2324 R&MI Machines and Equipment 2326 Demolition 2327 Licenses & Permits 2330 Dues, Memberships, Subscriptions TOTAL CONTRACTUAL  CAPITAL 2410 Motor Vehicles TOTAL CAPITAL GRAND TOTAL  0 0  0 0  156,636 $ 171,100 $ 182,100    CITY OF PORTI NECHES  Page 23  PUBLIC WORKS GARAGE & WAREHOUSE (407)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 170,770 $ 179,400 $ 192,100  BUDGET SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  42,524 37,382 250,676 16,221  40,700 33,100 253,200  42,400 33,100 267,600  0  0  2 266,897 $ 253,200 $ 267,600  AUTHORIZED PERSONNEL Mechanic (2) OVERVIEW:  Garage and Warehouse is responsible for maintaining City vehicles and equipment  utilized in the delivery of public services.    CITY OF PORTI NECHES  Page 24  PUBLIC WORKS GARAGE & WAREHOUSE (407)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED 120,437 $ 125,000 $ 131,200  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular Earnings 2102 Overtime 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies 2215 Food, Meals 2219 Wearing Apparel 2221 Fuel  4,818 18,729 9,379 13,912 3,495 170,770 13,252 0 528 2,982 200 0 20,364 560 4,638 42,524 100 24,655 650 0 2,232 1,229 708 29 7,689 90 37,382 16,221 16,221  5,000 20,300 9,600 15,600 3,900 179,400 9,000 100 500 1,800 1,000 100 22,700 3,000 2,500 40,700 200 27,000 500 100 1,000 2,000 300 500 1,500 0 33,100 0 0  5,000 21,900 10,400 19,500 4,100 192,100 10,000 100 700 1,800 1,000 100 22,700 3,000 3,000 42,400 200 27,000 500 100 1,000 2,000 300 500 1,500 0 33,100 0 0  TOTAL SALARIES & BENEFITS  2236 StreelsdewakBulding Materials 2239 Electrical Supplies & Light Fixtures 2240 Motor Vehicle Parts & Supplies 2241 Equipment Parts & Supplies 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2305 Special Services 2307 Utilities 2310 Hire of Equipment 2311 Travel & Schools 2315 Uniform Maintenance 2320 R&MI Buildings, Structures 2322 R&MI Furniture & Fixtures 2323 R&MI Motor' Vehicles 2324 R&MI Machines & Equipment 2330 Dues, Memberships, Subscriptions TOTAL CONTRACTUAL CAPITAL OUTLAY 2451 Specialized Equipment TOTAL CAPITAL OUTLAY GRAND TOTAL  266,897 $ 253,200 $ 267,600    CITY OF PORT NECHES  Page 25  PUBLIC WORKS PARKS (501)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 159,421 $ 169,300 $ 177,300  BUDGET SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  23,330 19,236 201,987  36,800 19,200 225,300 13,000  36,000 19,750 233,050  0  0  201,987 $ 238,300 $ 233,050  AUTHORIZED PERSONNEL Laborer (2) OVERVIEW  The Parks Department is responsible for maintaining park facilities and other City owned properties. Maintenance responsibilities include mowing, trimming, weed control,  landscaping, and beautification.    CITY OF PORT NECHES  Page 26  PUBLIC WORKS PARKS (501)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED 111,625 $ 114,400 $ 3,563 0 17,240 8,370 17,273 1,350 159,421 8,779 746 0 611 5,426 1,698 0 485 3,512 150 1,923 23,330 140 16,608 45 0 395 625 1,150 8 0 0 90 175 19,236 0 0 0  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular Earnings 2102 Overtime 2107 Extra Help 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies 2212 Chemicals 2215 Food, Meals 2219 Wearing Apparel 2221 Fuel  115,300 3,000 1,800 19,100 9,300 27,700 1,100 177,300 8,500 1,600 100 700 5,000 2,000 300 2,000 5,000 7,000 3,800 36,000 200 14,000 200 1,500 200 500 500 500 1,000 100 50 1,000 19,750 0 0 0  3,000 1,800 18,600 9,200 22,000 300 169,300 8,500 1,600 100 700 5,000 5,000 300 700 4,100 7,000 3,800 36,800 200 14,000 200 1,500 400 500 500 500 650 100 50 600 19,200 0 13,000 13,000  TOTAL SALARIES & BENEFITS  2236 StreelsoewakBuiding Materials 2239 Electrical Supplies & Light Fixtures 2240 Motor' Vehicle Parts & Supplies 2241 Equipment Parts & Supplies 2263 Playground Equipment Supplies 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2305 Special Services 2307 Utilities 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2320 R&MI Buildings, Structures 2322 R&MI Furniture & Fixtures 2323 R&MI Motor Vehicles 2324 R&MI Machines & Equipment 2327 Licenses & Permits 2330 Dues, Memberships, Subscriptions 2370 Tree Trimming TOTAL CONTRACTUAL CAPITAL OUTLAY 2410 Motor Vehicles 2412 Park Equipment GRAND TOTAL  TOTAL CAPITAL OUTLAY  201,987 $ 238,300 $ 233,050    CITY OF PORT NECHES  Page 27  COMMUNITY ENRICHMENT  SENIOR CITIZENS CENTER/WRIGHT BUILDING (503)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED 107,978 $ 113,980 $ 106,400  BUDGET SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  1,698 20,051 129,727  3,500 26,500 143,980  3,500 26,500 136,400  0  0  0  $129,727 $ 143,980 $ 136,400  AUTHORIZED PERSONNEL Senior Citizens Coordinator  OVERVIEW  The Senior Citizens Center/Wright Building provides services and activities for senior Port Neches residents. In addition to providing daily meals, the Senior Citizens Center offers various programs, educational information, and recreational opportunities.    CITY OF PORT NECHES  Page 28  COMMUNITY ENRICHMENT  SENIOR CITIZENS CENTER/WRIGHT BUILDING  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED 77,159 $ 79,400 $ 340 2,585 11,582 6,036 7,213 3,063 107,978 1,045 0 0 350 303 1,698 0 0 11,839 45 0 0 2,195 1,177 2,821 25 1,949 20,051 0  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular 2102 Overtime 2107 Extral Help 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies 2219 Wearing Apparel 2236 Materials 2239 Electrical Supplies & Light Fixtures 2241 Equipment Parts & Supplies TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2307 Utilities 2309 Postage 2311 Travel & Schools 2314 Printing & Binding 2320 R&M Buildings, Structures 2322 R&M Furniture & Fixtures 2324 R&MI Machines & Equipment 2330 Dues & Subscriptions 2385 Program Expense TOTAL CONTRACTUAL TOTAL CAPITAL OUTLAY  65,500 1,000 3,400 10,700 5,300 17,900 2,600 106,400 1,300 50 200 450 1,500 3,500 100 1,000 10,000 300 500 200 2,500 2,000 9,850 50 0 26,500 0  1,000 3,380 12,700 6,400 7,900 3,200 113,980 1,300 50 200 450 1,500 3,500 100 1,000 10,000 300 500 200 2,500 2,000 9,850 50 0 26,500 0  TOTAL SALARIES & BENEFITS  GRAND TOTAL  $129,727 $ 143,980 $ 136,400    CITY OF PORT NECHES  Page 29  COMMUNITY ENRICHMENT LIBRARY (700)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 532,891 $ 572,500 $ 609,800  BUDGET SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  44,227 54,234 631,352 1,124  47,360 66,440 686,300 500  51,850 64,205 725,855 500  $ 632,476 $ 686,800 $ 726,355  AUTHORIZED PERSONNEL Library Director Librarian Assistant (4) Part-time Assistant (4)  OVERVIEW  The Library is responsible for providing a variety of educational and recreational media to th City's residents. This facility maintains a large collection of books, magazines, newspapers, and reference guides. The collection also includes paperback books, records, tapes, and  videocassettes. The Library offers both adult and youth programming.    CITY OF PORT NECHES COMMUNITY ENRICHMENT  Page 30  LIBRARY (700)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 388,777 $ 409,600 $ 426,300  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular 2102 Overtime 2107 Extra Help 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies 2215 Food, Meals 2236 Building Material 2239 Electrical Supplies & Light Fixtures 2241 Equipment Parts & Supplies 2272 Library Materials 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2307 Utilities 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2320 R&M Buildings, Structures 2322 R&MF Furniture & Fixtures 2324 R&MI Machines & Equipment 2330 Dues, Memberships, Subscriptions 2376 Shared Annual Fees 2382 Summer Reading Programs 2385 Program Expense TOTAL CONTRACTUAL CAPITAL OUTLAY 2474 Library Memorials TOTAL CAPITAL OUTLAY GRAND TOTAL  3,536 239 51,498 28,709 53,201 6,931 532,891 11,194 21 0 599 143 32,270 0 44,227 300 1,864 18,159 1,700 4,800 1,506 4,078 360 792 303 19,304 180 888 54,234 1,124 1,124  4,100 3,200 57,400 31,900 58,600 7,700 572,500 10,000 250 250 1,250 700 34,910 0 47,360 250 1,140 24,000 2,100 5,000 350 10,000 700 2,800 800 16,000 1,550 1,750 66,440 500 500  4,000 3,300 61,200 33,500 73,400 8,100 609,800 12,000 250 0 1,500 2,700 35,000 400 51,850 250 1,200 21,000 2,250 5,000 550 10,000 700 3,080 975 15,500 1,850 1,850 64,205 500 500  TOTAL SALARIES & BENEFITS  632,476 $ 686,800 $ 726,355    CITY OF PORT NECHES  Page 31  GENERAL GOVERNMENT LEGALMUNICIPAL COURT (800)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED  BUDGET SUMMARY 2200 Supplies 2300 Contractual Services TOTAL EXPENSES  0 $ 76,348 $ 92,200 $ 76,348  0 92,200  0 95,600 95,600  GRAND TOTAL  76,348 $ 92,200 $  95,600  EXPENSE ACCOUNTS City Judge City Attorney City Prosecutor  $2,154 /month and $75 expense allowance  $2,750 /month $800 /month  OVERVIEW  Legal/Municipal Court allows for the allocation of funds pertaining to legal matters  involving the City of Port Neches.    CITY OF PORT NECHES  Page 32  GENERAL GOVERMMENT LEGALMUNICIPAL COURT (800)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED  BUDGET DETAIL 2202 Supplies  $  0$  0$  0  CONTRACTUAL SERVICES 2303 Legal Fees 2311 Travel & Schools 2330 Dues & Subscriptions 2353 Court Allowance 2371 Court Prosecutor 2372 City Judge  36,070 1,011 0 0 12,000 27,267 76,348  52,000 1,400 100 100 9,600 29,000 92,200  52,000 1,400 100 100 12,000 30,000 95,600 95,600  TOTAL CONTRACTUAL  GRAND TOTAL  $ 76,348 $ 92,200 $    CITY OF PORT NECHES  Page 33  GENERAL FUND-CONTINGENT (901)  2022-2023 2023-2024 2024-2025  BUDGET SUMMARY 2100 Salaries 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay 2600 Transfers GRAND TOTAL OVERVIEW  ACTUAL $  BUDGET PROPOSED  1,670 $ 272 2,393,556 2,393,828 119,882 132,000  0$ 5,000 2,522,800 2,527,800 130,000 0  0 5,000 2,656,100 2,661,100 210,000 50,000  2,645,710 $ 2,657,800 $ 2,921,100  Contingent includes appropriations for specialized activities and payments, which are not necessarily department: specific and/or require a centralized accounting, that provide  direct benefit to the citizens of Port Neches.    CITY OF PORT NECHES  Page 34  GENERAL FUND- - CONTINGENT (901)  2022-2023 2023-2024 2024-2025  BUDGET SUMMARY SALARIES & BENEFITS 2115 Contingent Wages TOTAL SALARIES & BENEFITS SUPPLIES 2202 Department Supplies TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2304 Information Support System 2305 Special Services 2308 Telephone 2312 Advertising 2316 Workers Compensation Insurance 2318 Insurance 2320 Leased Building Expenses 2324 R&MI Machines & Equipment 2325 Repairs Insurance 2329 Janitorial Services 2330 Dues, Memberships, Subscriptions 2333 MCML Central Dispatch/IT 2338 Retiree Insurance Premium -City 2341 Chamber of Commerce 2345 Riverfest Contributions 2349 Ball Leagues 2356 Stormwater Management 2357 Street and Traffic Utilities 2358 Public Safety Radio System 2368 Employee Assistance Program 2380 Contingent 2385 Program Expense 2390 Riverfront Development. Authority TOTAL CONTRACTUAL CAPITAL OUTLAY 2410 Motor Vehicles 2451 Specialized Equipment TOTAL CAPITAL OUTLAY TRANSFERS 2611 Transfer to W/S #11 2614 Transfer to Sick Leave #14 2626 Transfer to W/S #26 TOTAL TRANSFERS GRAND TOTAL  ACTUAL $  BUDGET PROPOSED  1,670 $ 1,670 272 272 49,496 63,436 6,685 56,286 9,705 0 1,059,462 13,387 0 3,100 48,275 4,237 514,708 275,000 15,600 1,625 0 18,519 149,639 23,004 2,555 76,621 1,871 345 2,393,556 113,632 6,250 119,882  0$ 0 5,000 5,000 40,000 110,000 20,000 50,000 6,000 90,000 950,000 30,000 1,000 10,000 50,000 8,000 536,900 325,000 16,400 55,000 5,000 20,000 144,000 25,000 5,500 20,000 0 5,000 2,522,800 55,000 75,000 130,000 0 0 0 0  0 0 5,000 5,000 40,000 110,000 10,000 50,000 6,000 90,000 950,000 30,000 1,000 10,000 0 8,000 574,200 515,000 16,400 10,000 5,000 20,000 150,000 30,000 5,500 20,000 0 5,000 2,656,100 210,000 0 210,000  0 132,000 0 132,000  0 50,000 0 50,000  $ 2,647,380 $ 2,657,800 $ 2,921,100    CITY OF PORT NECHES  Page 35  WATER AND SEWER FUND BUDGET SUMMARY FISCAL YEAR 2024-2025  RESOURCES Water Service Sewer Service Other  $2,496,000 1,710,000 255,550  GRAND TOTAL RESOURCES AND RESERVES  4,461,550  EXPENDITURES Operating Expenses Capital Transfers  $3,963,550 175,000 323,000  GRAND TOTAL EXPENDITURES USE OF FUND BALANCE  $ 4,461,550 $  0    CITY OF PORT NECHES  Page 36  WATER AND SEWER FUND REVENUES AND RESERVES DETAIL  2022-2023 2023-2024 2024-2025  ACTUAL  BUDGET PROPOSED  OPERATING REVENUE 1417 Water Service 1419 Sewer Service 1423 Penalty 1463 Sewer Taps 1467 Water Taps  $  2,334,385 $ 2,356,000 $ 2,496,000  1,621,466 71,318 9,840 27,400 40,735  1,650,000 72,000 7,000 14,000 35,000  1,710,000 72,000 7,000 14,000 35,000  1462 Turn on, Cutoff and Transfer Fees  TOTAL OPERATING REVENUE  4,105,144 4,134,000 4,334,000  OTHER RESOURCES 1601 Interest Income 1606 Insurance Claims 1612 Sale of Salvage 1641 Over/Short 1651 Miscellaneous Income TOTAL OTHER RESOURCES 1702 Transfer from #10 Capital TOTAL OTHER RESOURCES TOTAL CURRENT RESOURCES  0 0 0 151 3,309 3,460 329,426 329,426  5,000 1,500 500 0 5,000 12,000 0 0  5,000 2,050 500 0 5,000 12,550 115,000 115,000  $ 4,438,030 $ 4,146,000 $ 4,461,550    CITY OF PORT NECHES  Page 37  WATER AND SEWER FUND SUMMARY OF EXPENDITURES  BY CHARACTER AND OBJECT CLASSIFICATION  2022-2023 2023-2024 ACTUAL ADOPTED  2024-2025 PROPOSED  BUDGET SUMMARY  2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES  $ 1,800,820 $ 1,919,800 $ 2,042,800  773,803 1,150,602 3,725,225  736,400 1,066,800 3,723,000  793,000 1,127,750 3,963,550  2400 Capital Outlay 2600 Transfers  139,597 323,000  100,000 323,000  175,000 323,000  GRAND TOTAL  $4,187,822 $4,146,000 $ 4,461,550    CITY OF PORT NECHES  Page 38  WATER AND SEWER FUND SUMMARY OF EXPENDITURES  BY FUNCTION AND ACTIVITY CLASSIFICATION  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $1,550,222 $1,511,200 $ 1,568,050  BUDGET SUMMARY  601 Supply and Purification 603 Water and Sewer Maintenance 604 Accounting and Collections 607 Wastewater Plant 901 Contingency GRAND TOTAL  843,725 310,953  873,500 1,009,000 310,400  310,800  1,159,922 1,127,900 1,250,700  323,000  323,000  323,000  $4,187,822 $4,146,000 $ 4,461,550    CITY OF PORT NECHES  Page 39  WATER AND SEWER FUND SUMMARY OF EXPENDITURES BY FUNCTION AND EXPENSE CATEGORY  Salaries & Materials & Contractual  TOTAL $ 1,568,050 1,009,000 310,800 1,250,700 323,000  DEPARTMENT Supply and Purification Water and Sewer Maintenan Accounting and Collections Wastewater Plant Contingency  Benefits Supplies Services Capital Transfers $ 708,600 $ 504,600 $ 329,850 $ 25,000 $  689,300 200,000 444,900  153,000 2,000 133,400  41,700 108,800 647,400  125,000  25,000  323,000  GRAND TOTAL EXPENSES $ 2,042,800 $ 793,000 $1,127,750 $ 175,000 $323,000 $ 4,461,550    CITY OF PORT NECHES  Page 40  WATER AND SEWER FUND SUPPLYAND PURIFICATION (601)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 612,509 $ 673,000 $ 708,600 1,550,222 1,486,200 1,543,050  BUDGET: SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  556,705 381,008  482,600 330,600 25,000  504,600 329,850 25,000  0  $1,550,222 $1,511,200 $1,568,050  AUTHORIZED PERSONNEL Water Plant Supervisor Water Plant Operator (4)  OVERVIEW  The Supply and Purification Department oversees all aspects of water production and treatment. Water for the City is supplied by the Lower Neches Valley Authority (LNVA). The City's water treatment plant has a capacity of 4.9 MGD. Additionally the City operates and maintains three (3) water towers which have a storage capac  of 850,000 gallons.    CITY OF PORT NECHES  WATER AND SEWER FUND SUPPLYAND PURIFICATION (601)  Page 41  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 371,329 $ 415,800 $ 432,600  BUDGETDETAIL SALARIES & BENEFITS 2101 Regular Earnings 2102 Overtime 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMAI Retirement TOTAL SALARIES & BENEFITS SUPPLIES 2202 Department Supplies 2211 Purchased' Water Supply 2212 Chemicals 2219 Wearing Apparel 2221 Fuel 2236 SireelSadewalwBulding Materials 2239 Electrical Supplies &1 Light Fixtures 2240 Motor Vehicle Parts & Supplies 2241 Equipment Parts & Supplies 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2307 Utilities 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2314 Printing &E Binding 2316 Workers Comp. Insurance 2318 Property Insurance 2320 R&M Buildings 2321 R&MF Radio & Communication Equipment 2322 R&MF Furniture, Fixtures 2323 R&MI Motor Vehicles 2324 R&MI Machines & Equipment 2327 Licenses & Permits 2330 Dues, Memberships, Subscriptions TOTAL CONTRACTUAL CAPITAL OUTLAY 2410 Motor Vehicle 2414 Plant Equipment TOTAL CAPITAL OUTLAY GRAND TOTAL  79,013 67,100 33,445 47,991 13,631 612,509 11,378 242,621 281,396 582 1,802 0 0 0 18,926 0 556,705 2,018 12,576 73,298 783 1,134 1,872 0 0 240,000 137 0 387 15 35,068 13,270 450 381,008 0 0 0  75,000 77,600 37,600 52,300 14,700 673,000 9,200 205,000 250,000 1,000 4,000 200 500 200 12,000 500 482,600 500 15,000 60,000 1,500 500 2,000 1,000 8,700 200,000 200 0 500 200 25,000 15,000 500 330,600 0 25,000 25,000  75,000 81,800 38,800 65,400 15,000 708,600 11,200 225,000 250,000 1,000 4,000 200 500 200 12,000 500 504,600 500 15,000 60,000 750 500 2,000 1,000 8,700 200,000 200 0 500 200 25,000 15,000 500 329,850 0 25,000 25,000  $1,550,222 $1,511,200 $1,568,050    CITY OF PORT NECHES  Page 42  WATER. AND SEWER FUND WATER. AND SEWER MAINTENANCE (603)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 638,986 $ 632,100 $ 689,300  BUDGET SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  126,464 18,541 783,991 59,734  148,000 43,400 823,500 50,000  153,000 41,700 884,000 125,000  843,725 $ 873,500 $ 1,009,000  AUTHORIZED PERSONNEL Water and Sewer Maintenance Supervisor Equipment Operator (2) Meter Reader Utility' Worker (4) OVERVIEW  Water and Sewer Maintenance is responsible for the maintenance and operation C water distribution system which delivers water to approximately 5,300 metered accounts. This department is also responsible for the operation and maintenance wastewater collection system which conveys wastewater to the City's wastewater treatment facility. The City has approximately 80 miles of water lines and 80 mile:  sewer lines.    CITY OF PORT NECHES  WATER. AND SEWER FUND WATER. AND SEWER MAINTENANCE (603)  Page 43  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 435,872 $ 432,200 $ 461,900.  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular Earnings 2102 Overtime 2107 Extra Help 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies 2212 Chemicals 2215 Food, Meals 2219 Wearing Apparel 2221 Fuel 2236 StreetsoewalkBulding Materials 2240 Motor Vehicle Parts & Supplies 2241 Equipment Parts & Supplies 2242 Water Mains 2245 Sewer Mains 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2312 Advertising 2314 Printing & Binding 2316 Workers Comp. Insurance 2318 Insurance 2321 R&MI Radio & Communication Equipment 2323 R&MI Motor Vehicles 2324 R&MI Machines & Equipment 2327 Licenses & Permits 2330 Dues, Memberships, Subscriptions 2331 Water Tower Inspections TOTAL CONTRACTUAL CAPITAL OUTLAY 2410 Motor Vehicles 2451 Specialized Equipment TOTAL CAPITAL OUTLAY GRAND TOTAL  27,769 0 67,522 32,837 63,899 11,087 638,986 632,100 1,157 386 1,326 2,097 14,783 9,759 10,183 3,042 62,065 12,871 8,795 126,464 148,000 6,280 1,731 45 1,020 2,139 0 170 0 0 0 5,929 0 597 630 0 18,541 0 59,734 59,734  13,000 2,000 70,400 34,200 67,500 12,800 2,200 1,000 1,500 4,300 23,000 15,000 5,500 9,000 70,000 13,000 3,500 1,500 5,000 500 1,200 3,000 300 200 9,700 11,000 500 5,000 3,000 1,500 1,000 0 43,400 0 50,000 50,000  13,000 2,000 76,500 36,800 84,600 14,500 689,300 2,200 1,000 1,500 4,300 23,000 20,000 5,500 9,000 70,000 13,000 3,500 153,000 1,500 3,300 500 1,200 3,000 300 200 9,700 11,000 500 5,000 3,000 1,500 1,000 0 41,700 75,000 50,000 125,000  TOTAL SALARIES & BENEFITS  843,725 $ 873,500 $ 1,009,000    CITY OF PORT NECHES  Page 44  WATER AND SEWER FUND ACCOUNTING AND COLLECTIONS (604)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED  BUDGET. SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay TOTAL EXPENSES GRAND TOTAL  181,282 $ 199,600 $ 1,551 128,120 310,953  200,000 2,000 108,800 310,800  2,000 108,800 310,400  0 0  0 0  0 0  $310,953 $ 310,400 $ 310,800  AUTHORIZED PERSONNEL Accounting Supervisor Customer Service Clerk  OVERVIEW  Accounting and Collections processes monthly accounts for water, sewer, and sanitation services provided by the City. This function is responsible for establishing new accounts, receiving deposits, and collecting overdue payments.    CITY OF PORT NECHES  WATER AND SEWER FUND ACCOUNTING AND COLLECTIONS (604)  Page 45  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED 134,278 $ 138,000 $ 83 2,671 19,303 10,069 11,478 3,400 181,282 1,551 1,551 9,850 88,122 23,569 0 3,156 3,423 0 0 0 0 128,120  BUDGETI DETAIL SALARIES & BENEFITS 2101 Regular 2102 Overtime 2107 Extral Help 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2314 Printing & Binding 2316 Workers Comp. Insurance 2318 Insurance 2321 R&MI Radio & Communication Equip 2324 R&MI Machines & Equipment TOTAL CONTRACTUAL CAPITAL OUTLAY 2454 Computer Equipment TOTAL CAPITAL OUTLAY GRAND TOTAL  142,500 2,000 5,000 23,300 11,400 10,000 5,800 200,000 2,000 2,000 11,500 60,000 23,000 0 1,500 2,000 300 10,000 0 500 108,800 0 0  2,000 5,000 22,200 11,100 15,700 5,600 199,600 2,000 2,000 11,500 60,000 23,000 0 1,500 2,000 300 10,000 0 500 108,800  TOTAL SALARIES & BENEFITS  0 0  0 0  $310,953 $ 310,400 $ 310,800    CITY OF PORT NECHES  Page 46  WATER. AND SEWER FUND WASTEWATER PLANT (607)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 368,043 $ 415,100 $ 444,900 89,083 622,933 1,080,059 1,102,900 79,863  BUDGET SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay GRAND TOTAL  103,800 584,000 25,000  133,400 647,400 1,225,700 25,000  $1,159,922 $1,127,900 $ 1,250,700  AUTHORIZED PERSONNEL  Wastewater Treatment Plant Supervisor Wastewater Treatment Plant Operator (3)  OVERVIEW  The' Wastewater Plant Department is responsible fort the operation and. maintenance of the wastewater treatment plant. This facility has at treatment capacity of 26 MGD. Additionally  department maintains the City's nine (9) lift stations.    CITY OF PORT NECHES  WATER AND SEWER FUND WASTEWATER PLANT (607)  Page 47  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED $ 253,111 $ 277,800 $ 291,900  BUDGET DETAIL SALARIES & BENEFITS 2101 Regular Earnings 2102 Overtime 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMAI Retirement SUPPLIES 2202 Department Supplies 2212 Chemicals 2215 Food, Meals 2219 Wearing Apparel 2221 Fuel 2236 StreelSdewalkBulding Materials 2239 Electrical Supplies & Light Fixtures 2240 Motor' Vehicle Parts & Supplies 2241 Equipment Parts & Supplies 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2306 Sludge Removal 2307 Utilities 2309 Postage 2310 Hire ofE Equipment 2311 Travel & Schools 2316 Workers Comp. Insurance 2318 Property Insurance 2320 R&MI Buildings and Contractual 2321 R&MF Radio & Communication Equipment 2322 R&MF Furniture and Fixtures 2323 R&MI Motor Vehicles 2324 R&MI Machines & Equipment 2327 Licenses & Permits 2330 Dues, Memberships, Subscriptions 2332 Sanitary Landfill TOTAL CONTRACTUAL CAPITAL OUTLAY 2414 Plant Equipment 2451 Specialized Equipment TOTAL CAPITAL OUTLAY GRAND TOTAL  12,438 39,420 19,386 37,172 6,516 368,043 11,307 60,739 0 820 6,083 74 0 270 9,596 194 89,083 1,680 53,974 0 232,989 128 9,444 1,185 0 96,000 681 0 1,295 29 137,440 44,309 360 43,419 622,933 67,135 12,728 79,863  15,600 46,300 22,400 44,300 8,700 415,100 12,000 75,000 100 800 8,000 400 1,000 600 5,000 900 103,800 2,000 20,000 0 240,000 400 3,000 800 800 75,000 800 200 400 300 90,000 40,000 300 110,000 584,000 25,000 0 25,000  15,600 49,500 23,500 55,400 9,000 444,900 15,000 75,000 100 800 8,000 2,000 1,000 600 30,000 900 133,400 2,000 20,000 15,000 240,000 400 5,000 1,100 800 75,000 2,000 200 300 300 120,000 40,000 300 125,000 647,400 25,000 0 25,000  TOTAL SALARIES & BENEFITS  $1,159,922 $1,127,900 $ 1,250,700    CITY OF PORT NECHES  Page 48  CONTINGENCY (901)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED  BUDGET SUMMARY 2300 Contractual Services TOTAL EXPENSES  $  0$ 0 323,000  $ 0 323,000  0 0 323,000 323,000  2600 Transfers GRAND TOTAL OVERVIEW  323,000 $ 323,000 $  Water and Sewer Contingency primarily includes transfers to other funds.    CITY OF PORT NECHES  Page 49  WATER AND SEWER FUND CONTINGENCY (901)  2022-2023 2023-2024 2024-2025 ACTUAL BUDGET PROPOSED  BUDGET DETAIL CONTRACTUAL SERVICES 2380 Contingent TOTAL CONTRACTUAL TRANSFERS 2601 Transfer to General Fund 2614 Transfer to Sick Leave Fund 2626 Transfer to' Water and Sewer Capital TOTAL TRANSFERS  $  0$ 0 263,000 60,000 0 323,000  $ 0 263,000 60,000 0 323,000  0 0 263,000 60,000 0 323,000 323,000  GRAND TOTAL  323,000 $ 323,000 $    CITY OF PORTI NECHES  Page 50  SANITATION FUND BUDGET SUMMARY FISCAL YEAR 2024-2025  RESOURCES Garbage and Trash Services Other  1,685,000 105,500  TOTAL RESOURCES EXPENDITURES Operating Expenditures Capital Expenditures Transfers  $1,790,500  1,375,400 265,100 150,000  TOTAL EXPENDITURES FUND BALANCE ADDITIONS  $1,790,500 $  0    CITY OF PORT NECHES  Page 51  SANITATION FUND  REVENUES AND RESOURCES DETAIL  2022-2023 2023-2024 2024-2025 ACTUAL ADOPTED PROPOSED 1,169,641 $ 1,210,000 $ 1,270,000  CURRENT REVENUE 1421 Garbage and Trash Services 1422 Commercial Garbage 1424 Garbage Bag Fee 1423 Penalty 1601 Interest on Investments 1610 Sale of Garbage Bags 1612 Sale of Salvage 1651 Miscellaneous Income TOTAL  362,779 0 22,833 0 0 1,527 0  380,000 110,000 24,500 0 0 1,000 0  415,000 80,000 24,500 0 0 1,000 0 1,790,500  1,556,780 1,725,500  TOTAL RESOURCES FOR SERVICE  $1,556,780 $1,725,500 $ 1,790,500    CITY OF PORT NECHES  Page 52  SANITATION. FUND SANITATION (406)  2022-2023 2023-2024 2024-2025  BUDGET: SUMMARY 2100 Salaries & Benefits 2200 Supplies 2300 Contractual Services TOTAL EXPENSES 2400 Capital Outlay 2601 Transfers GRAND TOTAL  ACTUAL  BUDGET PROPOSED  $ 699,868 $ 744,000 $ 714,700  212,518 230,890 1,143,276 1,440,400 34,999 174,000  338,100 358,300  307,750 352,950 1,375,400 265,100 150,000  135,100 150,000  1 1,352,275 $ 1,725,500 $ 1,790,500  AUTHORIZED PERSONNEL Sanitation Truck Operator (3) Sanitation Specialist (7)  OVERVIEW  Sanitation is responsible for the collection and disposal ofr refuse within the city limits of Port Neches. The department has three (3) routes servicing approximately 5,000 residential and commercial customers. Garbage collection is provided bi-weekly  while trash service is provided on a weekly basis.    CITY OF PORT NECHES  Page 53  SANITATION. FUND SANITATION (406)  2022-2023 2023-2024 2024-2025 ACTUAL ADOPTED PROPOSED $ 492,867 $ 502,600 $ 466,100  BUDGET DETAIL 2101 Regular Earnings 2102 Overtime 2111 Retirement 2120 Social Security 2131 Insurance 2136 ICMA Retirement SUPPLIES 2202 Department Supplies 2215 Food, Meals 2219 Wearing Apparel 2221 Fuel 2223 Garbage Bags 2240 Motor Vehicle Parts & Supplies 2241 Equipment Parts & Supplies 2281 Minor Tools & Apparatus TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Service 2305 Special Services 2309 Postage 2310 Hire of Equipment 2311 Travel & Schools 2314 Printing & Binding 2316 Workers Compensation Insurance 2318 Insurance 2321 R&MI Radio & Communication Equipr 2323 R&MI Motor Vehicles 2324 R&MI Machines & Equipment 2327 Licenses & Permits 2330 Dues, Memberships, Subscriptions 2332 Sanitary Landfill 2333 Recycling Costs 2375 Green Waste Fees TOTAL CONTRACTUAL CAPITAL OUTLAY 2410 Motor Vehicles 2451 Specialized Equipment TOTAL CAPITAL OUTLAY 2601 Transfer to General Fund 2614 Transfer to Sick Leave Fund GRAND TOTAL  5,367 71,529 36,258 84,785 9,062 699,868 1,125 0 2,619 77,000 51,592 77,379 2,803 0 212,518 610 0 123 0 400 0 0 0 0 28,441 0 0 360 187,753 13,203 0 230,890 0 34,999 34,999 150,000 24,000  4,000 80,300 39,000 107,100 11,000 744,000 2,800 100 5,000 120,000 110,000 97,000 3,100 100 338,100 1,000 300 350 500 3,000 200 17,000 33,000 400 35,000 200 300 50 232,000 0 35,000 358,300 100,000 35,100 135,100 125,000 25,000  5,000 75,900 36,100 121,400 10,200 714,700 1,300 100 4,000 120,000 80,000 97,000 5,000 350 307,750 1,000 0 200 0 500 200 17,000 33,000 400 35,000 200 300 50 230,100 0 35,000 352,950 230,000 35,100 265,100 125,000 25,000  TOTAL SALARIES & BENEFITS  1,352,275 $ 1,725,500 $ 1,790,500    CITY OF PORT NECHES  Page 54  DEBT SERVICE FUND BUDGET SUMMARY  2022-2023 2023-2024 2024-2025  ACTUAL  BUDGET PROPOSED  REVENUES 1110 General Property Taxes Current 1111 General Property Taxes Delinquent 1112 Penalty & Interest TOTAL RECEIPTS MISCELLANEOUS REVENUES 1600 Interest on Issuance 1601 Interest on Investments  $ 2,186,661 $ 2,240,000 $ 2,250,000  22,993 24,963 2,234,617  20,000 20,000 2,280,000  20,000 20,000 2,290,000  0 44,728 44,728  0 20,000 20,000  0 20,000 20,000  TOTAL MISCELLANEOUS REVENUES  TOTAL REVENUES  $2,279,345 $ 2,300,000 $ 2,310,000  REQUIREMENTS 2593 Debt Service Principal 2594 Debt Service Interest 2595 Debt Service Fees 2595 Cost of Issuance TOTAL REQUIREMENTS  1,735,000 $ 1,780,000 $ 1,815,000  497,289 850 0  457,800 2,500 0  416,972 2,500 0  $2,233,139 $ 2,240,300 $ 2,234,472    CITY OF PORT NECHES  Page 55  CITY OF PORT NECHES  DEBT SERVICE SUPPLEMENTARY INFORMATION  COMBINED STATEMENT OF BONDED NDEBTEDNESS  ORIGINAL ISSUE  OUTSTANDING 09/30/2025 $ 2,630,000 3,705,000 4,525,000 6,210,000 $ 17,070,000  DESCRIPTION  Certificates of Obligation 2013 $ 4,300,000  Certificates of Obligation 2016 Certificates of Obligation 2020 Certificates of Obligation 2022  7,250,000 5,200,000 7,000,000 $23,750,000  TOTAL    CITY OF PORT NECHES  Page 56  CITY OF PORT NECHES  DEBT SERVICE SUPPLEMENTARY INFORMATION  Amortization Schedule as of 10/1/2024  Fiscal Year 2024-2025 2025-2026 2026-2027 2027-2028 2028-2029 2029-2030 2030-2031 2031-2032 2032-2033 2033-2034 2034-2035  Principal 1,815,000 1,855,000 1,900,000 1,810,000 1,440,000 1,460,000 1,480,000 1,500,000 1,230,000 1,270,000 1,310,000  Interest 416,972 374,084 330,128 285,002 244,766 213,416 181,546 149,016 115,966 76,110 38,646  Debt Service 2,231,972 2,229,084 2,230,128 2,095,002 1,684,766 1,673,416 1,661,546 1,649,016 1,345,966 1,346,110 1,348,646  $17,070,000 $2,425,652 $ 19,495,652    CITY OF PORT NECHES CITY OF PORT NECHES  Page 57  2022 CERTIFICATES (PRIVATE PLACEMENT)  AMOUNT OUTSTANDING AFTER PAYMENT  INTEREST 1ST PMT 91,598 87,320 82,895 78,323 71,243 66,228 61,213 56,198 51,183 38,055 19,323  INTEREST 2ND PMT 91,598 87,320 82,895 78,323 71,243 66,228 61,213 56,198 51,183 38,055 19,323 703,579  TOTAL DUE 473,196 474,640 475,790 636,646 482,486 472,456 462,426 452,396 992,366 1,346,110 1,348,646 7,617,158  BUDGET 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34 2034-35  PRINCIPAL  290,000 300,000 310,000 480,000 340,000 340,000 340,000 340,000 890,000 1,270,000 1,310,000 6,210,000  5,920,000 5,620,000 5,310,000 4,830,000 4,490,000 4,150,000 3,810,000 3,470,000 2,580,000 1,310,000 0  $    CITY OF PORT NECHES  PAGE 58  CITY OF PORT NECHES CERTIFICATES OF OBLIGATION 2013  AMOUNT OUTSTANDING AFTER PAYMENT  INTEREST 1ST PMT 50,650 46,275 41,725 37,000 31,400 25,600 19,600 13,300 6,800  INTEREST 2ND PMT 50,650 46,275 41,725 37,000 31,400 25,600 19,600 13,300 6,800  TOTAL DUE 351,300 352,550 353,450 354,000 352,800 351,200 354,200 351,600 353,600 3,174,700  BUDGET PRINCIPAL  2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33  250,000 260,000 270,000 280,000 290,000 300,000 315,000 325,000 340,000 $2 2,630,000  2,380,000 2,120,000 1,850,000 1,570,000 1,280,000 980,000 665,000 340,000 0    CITY OF PORT NECHES CITY OF PORT NECHES  Page 59  2016 CERTIFICATES (PRIVATE PLACEMENT)  AMOUNT OUTSTANDING AFTER PAYMENT  INTEREST  INTEREST 2ND PMT 39,088 27,167 15,034 2,638  TOTAL DUE 1,208,176 1,204,334 1,205,068 255,276 3,872,854  BUDGET PRINCIPAL 1ST PMT  2024-25 2025-26 2026-27 2027-28  1,130,000 1,150,000 1,175,000 250,000 $3 3,705,000  39,088 27,167 15,034 2,638  2,575,000 1,425,000 250,000 0    CITY OF PORT NECHES CITY OF PORT NECHES  Page 60  2020 CERTIFICATES (PRIVATE PLACEMENT)  AMOUNT OUTSTANDING AFTER PAYMENT  INTEREST INTEREST  TOTAL DUE 199,300 197,560 195,820 849,080 849,480 849,760 844,920 845,020 4,830,940  BUDGET PRINCIPAL 1ST PMT  2ND PMT 27,150 26,280 25,410 24,540 19,740 14,880 9,960 5,010  2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32  145,000 145,000 145,000 800,000 810,000 820,000 825,000 835,000 $4,525,000  27,150 26,280 25,410 24,540 19,740 14,880 9,960 5,010  4,380,000 4,235,000 4,090,000 3,290,000 2,480,000 1,660,000 835,000 0    CITY OF PORT NECHES  Page 61  EDC FUND - COMPONENT UNIT FY25 BUDGET SUMMARY  ECONOMIC DEVELOPMENT CORPORATION (510)  REVENUES AND RESERVES  Sales Tax Interest  $ 350,000 1,000  TOTAL REVENUES AND RESERVES  351,000  EXPENDITURES Operating Expenditures Contingencies  $ 76,000 275,000  TOTAL EXPENDITURES  351,000    CITY OF PORT NECHES  Page 62  EDC FUND - COMPONENT UNIT  ECONOMIC DEVELOPMENT CORPORATION (510)  2022-2023 2023-2024 ACTUAL BUDGET  2024-2025 PROPOSED $ 0 351,000 376,000  BUDGET SUMMARY 2100 Administration 2200 Supplies 2300 Contractual Services TOTAL EXPENSES  $  25,000 $ 25,000 0 470,025 495,025  25,000 0 326,000 351,000  2600 Transfers GRAND TOTAL OVERVIEW  0 495,025 $ 376,000  0  0  $ 351,000  The Port Neches Economic Development Corporation is administered by the seven (7), member Board of Directors and opèrates as a separate entity. The Board is appointed by, the City Council. Effective. April 2020, funds are provided by a dedicated 1/4 cent sales tax (4B) and can be utilized for economic and community development activities as seti forth by State  law.    CITY OF PORT NECHES EDC FUND - COMPONENT UNIT  Page 63  ECONOMIC DEVELOPMENT CORPORATION (510)  2022-2023 2023-2024 ACTUAL BUDGET 25,000 $ 25,000 25,000 0 0 1,500 1,532 0 176 0 43,000 423,817 470,025 0 0 0  2024-2025 PROPOSED $  BUDGET DETAIL ADMINISTRATION 2101 Administration TOTAL ADMINISTRATION SUPPLIES 2202 Department Supplies TOTAL SUPPLIES CONTRACTUAL SERVICES 2302 Consultants and Professional Services 2305 Special Services 2311 Travel & Schools 2312 Advertising 2330 Dues, Memberships, Subscriptions 2339 Marketing/Promotion 2380 Contingent TOTAL CONTRACTUAL TRANSFERS 2627 EDC 4B Debt Service 2700 Contribution to City TOTAL DEBT SERVICE  $  25,000 25,000 0 0 4,300 5,000 500 700 3,000 37,500 275,000 326,000 0 0 0  25,000 0 0 4,300 5,000 500 700 3,000 37,500 300,000 351,000 0 0 0  GRAND TOTAL  $ 495,025 $ 376,000  $ 351,000    CITY OF PORT NECHES  PAGE 64  STREET MAINTENANCE FUND FY24 BUDGET SUMMARY  REVENUES AND RESERVES  Sales Tax Interest Reserves  $ 350,000  0 0  TOTAL REVENUES AND RESERVES  350,000  EXPENDITURES Operating Expenditures  $ 350,000  TOTAL EXPENDITURES  350,000    CITY OF PORT NECHES  Page 65  STREET MAINTENANCE FUND  2022-2023 2023-2024 2024-2025 ACTUAL ADOPTED PROPOSED  BUDGET SUMMARY 2100 Administration 2200 Supplies 2300 Contractual Services TOTAL EXPENSES  9 10,487 $ 439,144 40,137 489,768  0$ 100,000 275,000 375,000  0 75,000 275,000 350,000  2600 Transfers GRAND TOTAL OVERVIEW  0  0  0  $489,768 $ 375,000 $ 350,000  Effective. April 2020, the City began collection of a dedicated 1/4 cent sales tax as authorized by voter approval at the election held November 5, 2019. Funds are to be utilized for street  maintenance activities in accordance with State statutes.    CITY OF PORTI NECHES  Page 66  STREET MAINTENANCE FUND  2022-2023 2023-2024 2024-2025 ACTUAL ADOPTED PROPOSED  BUDGET DETAIL ADMINISTRATION 2101 Administration TOTAL ADMINISTRATION SUPPLIES 2236 Street Materials TOTAL SUPPLIES CONTRACTUAL SERVICES 2310 Hire of Equipment TOTAL CONTRACTUAL TRANSFERS 2700 Contribution to City TOTAL DEBT SERVICE  $  0$ 0 0 0 0 0 0 0  0$ 0 100,000 100,000 275,000 275,000 0 0  0 0 75,000 75,000 275,000 275,000 0 0  GRAND TOTAL  $  0$375,000 $ 350,000    TRUTH IN TAXATION  WORKSHEET    2024 Tax Rate Calculation Worksheet Taxing Units Other Than School Districts or Water Districts  Form5 50-856  CityofP Port Neches P.O. Box7 758 Pt. Neches, TX 77651  409-727-2182 Phone (aread code andn number) www.dpor-necnes.xus Taxing Unit'sV Website Address  Taxing! Unit Name  Taxing! Unit's Address, City, State, ZIPC Code  GENERALI INFORMATION: Tax Code Section 26.04(c) requiresa and officer ore employee designated! byt thec governing bodyt toc calculate ther no-new-revenue (NNR) taxi rate and voter- approvalt taxr ratef fort thet taxingy unit. Theset taxr rates aree expressedi inc dollarsp pers $100 oft taxable value calculated. The calculation process: starts aftert the chiefa appraiser delivers tot thet taxingu unit the certifieda appraisalr rolla andt the estimated values ofp properties underp protest. The designated officero ore employee: shall certifyt thatt thec officero or employee has accurately calculated thet taxr rates and usedv values shownf fort the certified appraisalr roll or certifiede estimate." The officer ore employee submits ther ratest tot the Schoold districts dor not uset thist form, buti insteadu use Comptroller Form 50-8597 Tax Rate Calculation Worksheet, Schooll District without Chapter 313 Agreements or Comptroller Form Water districts as defined under Water Code Section4 49.001(1)d dor not uset thisf form, buti instead use Comptroller Form5 50-8581 Water District Voter- Approval7 Tax Rate Worksheeti for The Comptroller's office providest this worksheet toa assistt taxingu unitsi inc determiningt taxr rates. Thei information providedi int this worksheeti iso offereda ast technical assistance andr not Thel NNRt tax ratee enables thep publict toe evaluate ther relationshipl between taxes fort the prior year andf fort the current year based ona at taxr ratet that wouldp producet thes same amount oftaxes (nor newt taxes) ifappliedt to thes same propertiest that aret taxed inb both) years. Whena appraisal valuesi increase, the NNRt taxr rates shouldo decrease. While uncommon, itisp possiblet fora ataxing unit top providez ane exemptionf for onlyr maintenance: and operations taxes. Int this case, the taxing unity willr needt toc calculatet thel NNRt tax  governing body by Aug. 7ora ass soont thereaftera as practicable. 50-8847 Tax Rate Calculation! Worksheet, SchoolD Districty with Chapter 313 Agreements.  Low7 Tax Rate andl Developing Districtso or Comptroller Form5 50-860 Developed! Water District Voter-A Approval Tax Rate Worksheet. legala advice. Taxingu units should consult! legald counself fori interpretations oflawr regarding taxr ratep preparation anda adoption.  SECTIONIENO-New-FevenuelaxRate  Thel NNRt taxi ratef fora countyi ist thes sumo oft the! NNRt taxr rates calculatedf fore eacht typec oftaxt the countyl levies. rates separately fort ther maintenance: and operations taxa andt thec debt tax, then addt thet two components together.  Line  No-New-Revenue Tax Rate Worksheet  Amount/Rate  1. Priory year total taxable value. Entert thea amount ofti thep priory yeart taxabley value ont the priory yeart taxr rollt today. Include anya adjustments sincel last year's certification; excludeT Tax Code Section 25.25(d) one-f fourtha and one- thirdo over- appraisal corrections fromt these adjustments. Excludea any property values subjectt toa ana appeal under Chapter 42aso ofj July 25 (willa addu undisputed valuei inl Line 6).1 Thist totali includes thet taxabley value of homesteads witht tax ceilings (willd deducti inL Line 2)a andt thec captured valuef fort taxi increment financing (adjustmenti isr made! by deducting TIFt taxes, 2. Priory year tax ceilings. Counties, cities andj junior college districts. Enter thep priory year total taxable value of homesteads with tax ceilings. Thesei includet thel homesteads ofh homeowners: age 650 or older or disabled. Othert taxing units enter 0. Ifyourt taxing unit adoptedt thet tax ceiling  asr reflectedi inL Line 17).  1,349,170,058 0 1,349,170,058 0.670000 /$100  provision last) year orap priory yeari fort homeowners: agee 650 or older or disabled, use this step? 3. Preliminary priory year adjustedt taxable value. SubtractLine: 2f from Line1 1.  4. Prior year totala adopted taxr rate.  5. Priory yeart taxable valuel lost because court appeals of ARB decisions reducedt thep priory year's appraised value.  A. Original priory year ARBI values:.. B. Prior year values resultingf from final court decisions:.. Prior year valuel loss. Subtract Bf from A.3 A. Prior year ARB certified value:. B. Prior year disputed value:..  9,832,308 8,005,000  1,827,308  6. Priory yeart taxable value subjectt toz ana appeal under Chapter 42, as ofJ July25.  14,927,896 9,747,952  Priory year undisputed value. SubtractBfi fromA A.* 7. Prior year Chapter 42r related adjusted values. Addl Line 5Ca andl Line 6C.  5,179,944 7,007,252  'Tex. TaxCodes 526,012/14) Tex. Tax Codes 526.012/14) 'Tex.T TaxCodes 526.012/13) *Tex. TaxCodes 526.012/13)  Form developedb by:7 Texas Comptroller ofPublic Accounts, Propertyl Tax Assistance Division  Fora additional copies, visit: comptrolertewasgovtaaxespropertytax  50-856-11-23/11    20241 Tax Rate Calculation! Worksheet- Taxingl Units OtherT Than Schooll Districtsor) Water Districts  Form5 50-856 Amount/Rate 1,356,177,310 0  Line  No-New-Revenue Taxl RateWorksheet:  8. Priory year taxable value, adjusted fora actual and potential court-ordered: adjustments. Addl Line 3andl Line 7.  9. Prior year taxable value of property int territory thet taxing unit deannexed: after. Jan. 1,2024. Enter thep priory year value ofp propertyin 10. Priory year taxable valuel lost because property first qualifiedf for ane exemption int the currenty year. Ifthet taxingu uniti increaseda an original exemption, use the difference between thec originale exempteda amounta andt thei increased exempted amount. Dor noti includey value lost duet to freeport, goods-in-transit, temporaryo disastere exemptions. Note that! lowering thea amount or percentage ofa ane existinge exemptioni int the current  deannexedi territory."  year does noto create a newe exemption or reducet taxable value. A. Absolute exemptions. Usep priory year market value:.  18,495 9,228,326  . Partial exemptions. Currenty yeare exemption amount or current year percentage exemption  times prior year value:. Valuel loss. AddA Aa andE B.6  9,246,821  11. Prior yeart taxable value lost because propertyf first qualifiedf fora agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/ scenic appraisal orp publica access airports speciala appraisali int thec current year. Use only properties that qualifiedf for thef firstt time int thec cur-  renty year; dor not usep proper- tiest that qualifiedi int the prior year. A. Prior year market value:.. B. Current year productivity ors special appraised value:.. Valuel loss. SubtractE Bf from A.7 12. Total adjustments forl lost value. Addl Lines 9,1 10C and1 11C. captured appraised valuei inli line 18D, enter 0. 14. Priory yeart total value. Subtract Line 12a andl Line 13froml Line 8. 15. Adjusted prior) year totall levy. Multiply! Line4 4byL Line 14a and divideb by $100.  0  $ 9,246,821 0 1,346,930,489 9,024,434 12,912 9,037,346  13. Prior) year captured value of propertyi ina al TIF. Enter thet total value oft thep priory year captured appraised value ofp propertyt taxable! bya tax- ingu uniti inat taxi increment financingz zonef forv which the priory yeart taxes were deposited intot thet taxi increment fund. lfthet taxingu unit hasr no  16. Taxes refunded fory years preceding thep priort taxy year. Enter the amount oftaxes refunded byt thet taxingu unitf fort taxy years precedingt the priort taxy year. Types ofr refundsi include court decisions, Tax Code Section 25.25(b)a and (c) corrections: andT Tax Code Section: 31.11p payment errors. Dor noti include refunds fort thep priort taxy year. This line applies onlyt tot taxy years precedingt the priort taxy year."  17. Adjusted prior year levy with refunds and1 TIF adjustment.. Addl Lines 15a and1 16.10  18. Total currenty year taxable value ont the currenty year certifieda appraisal roll today. This valuei includes only certified values or certified esti- mate ofv values andi includest thet totalt taxablev value ofh homesteads witht tax ceilings (willo deducti inl Line 20).1 These! homesteads include home-  owners age 650 ord older or disabled.' 11 A. Certified values:..  1,414,930,082  B. Counties: Includer railroad rollings stock values certified byt the Comptroller's office:. Pollution controla ande energy storages systeme exemption: Deduct the value ofp propertye exempted fort thec current taxy yeart fort thef firstt time asp pollution controlo or energy storages system property:.. D. Taxi increment financing: Deductt the currenty year captureda appraised value of property taxable! byat taxing uniti inat taxi increment financingz zonef forv which the current yeart taxes willb be depositedi intot thet taxi increment 0 fund. Dor noti include: any newp property valuet thaty willl bei includedi inl Line 23b below." 12 E. Total current year value. Add Aa andE B, then subtract CandD.  1,414,930,082  'Tex. Tax Codes $26.012(15) *Tex. Tax Code5 526.012(15) 'Tex.T TaxCodes $26.012(15) *Tex.T Tax Code $26.03(c) "Tex.T Tax Code $26.012(13) "Tex.T TaxCodes 526.012(13) "Tex.TaxCodes $26.012, 26.04(c-2) 'Tex.T Tax Codes 526.03(c)  Fora additional copies, visit: comptrolertesa:govtaxesfpropertytax  Page2    20241 Tax Rate Calculation) Worksheet Taxingl Units OtherT Than Schooll Districts or Water Districts 19. Total value ofp properties underp protest or noti included on certified appraisal roll."  Form 50-856 Amount/Rate  Line  No-New- Revenuel Tax Ratel Worksheet  A. Current yeart taxable value ofp properties under protest. The chiefa appraiser certifiesal listo ofp properties still under ARB, protest. Thel lists shows the appraisal district's valuea and thet taxpayer's claimed value, ifany, or ane estimate oft thev valuei ift thet taxpayer wins. Fore each oft the properties under protest, uset thel lowest Current year value of propertiest not underp protest ori included ond certifieda appraisalr roll. The chief appraiser givest taxing unitsa alist oft those taxable propertiest that the chiefa appraiserk knows about but arer noti includedi int thea appraisalr roll certification. These properties also arer not ont thel list ofp properties that ares still under protest. Ont thisl listo ofp properties, thec chief appraiseri includes ther market value, appraised value ande exemptions fort thep precedingy yeara anda a reasonable estimate oft ther market value, appraised value ande exemptions fort thec currenty year. Uset thel lower market,a appraised ort taxable value (asa appropriate). Entert thet total value ofp property noto ont the certified roll.' 15. Total value under protest orr not certified. Add Aa andB.  ofti these values. Enter thet total value under protest.' 4.  20. Current year tax ceilings. Counties, cities andj junior colleges enter currenty year totalt taxable value ofh homesteads with tax ceilings. These include thet home- steads ofhomeowners: age6 65 ord older or disabled. Othert taxing units enter 0. Ifyourt taxing unit adopted the tax ceiling pro-  visioni int thep priory year ora ap previous yearf forh homeowners: age 650 ord older ord disabled, uset this step.16 21. Currenty year totalt taxable value. Addl Lines 18E and 19C. Subtract Line: 20." 17 Enter the current year value ofp propertyi in territory annexed.' 18  0 1,414,930,082  22. Total current year taxable value ofp properties int territory annexed after. Jan. 1,oft the priory year. Includel both real and personal property. 23. Total currenty year taxable value ofr newi improvements. and new personal property located inr newi improvements. New means the item wasr not ont thea appraisalr rolli int the priory year. Ani improvement isal building, structure, fixture orf fence erectedo onc ora affixedt tol land. New additions toe existingi improvements may bei included ifthea appraised value canb bec determined, New personal propertyii ina a newi improvement must! have been! brought intot thet taxingu unit after. Jan. 1,ofti the priory yeara andk bel locatedi ina anewi improvement. Newi improvements doi include  property onv whicha at tax abatementa agreement! hase expiredf fort the currenty year." 24. Total adjustments tot the currenty year taxable value. Addl Lines 22a and: 23. 25. Adjusted currenty year taxable value. Subtract Linez 24f from! Line 21. 26. Current year NNR1 taxr rate. Dividel Line 17byl Line 25a andi multiply by$ $100.2 20  18,877,756 18,877,756 1,396,052,326 0.647350 /$100  27. COUNTIES ONLY. Addt together the! NNRt taxr ratest fore each type oftaxt thec countyl levies." Thet totali ist the current year county! NNRt taxr rate.21  /$100  SECION2VOLer-Appoal Tax Rate intot twos separater rates:  The voter-approvalt taxi ratei ist the! highestt taxr ratet thata at taxingu unit may adopt without holdinga ane electiont tos seek voter approval oft ther rate." The voter-approvalt taxr ratei iss split 1. Maintenance: and Operations (M&O)T Tax Rate: The M&Op portioni ist thet taxr ratet thati ist neededt tor raise thes same amount oft taxes that thet taxing unitl leviedi int thep priory year 2. Debt Rate:1 The debt ratei includes thec debts servicer necessarytop payt thet taxingu unit's debtp payments int thec comingy year. Thisr rate accountsf forp principala andi interest onk bonds They voter-approvalt tax ratef forac countyi is thes sumo oft they voter-approval taxr rates calculatedf fore eacht type oftax the county levies. Inn most casest thev voter-approval taxi rate exceedst ther no-new-revenue: taxr rate,! but occasionally decreases inat taxingu unit's debts servicev will causet thel NNR1 tax ratet tob bel highert thant thev voter-approvalt taxr rate.  plus thea applicable percentage allowed! byl law. Thist rate accounts for such things ass salaries, utilities and day-to-day operations.  and othero debts secured! by propertyt taxr revenue.  Line  Voter-Approvall Tax Ratel Worksheet  Amount/Rate 0.506709 /$100 1,356,177,310  28. Priory year M&Ot taxi rate.E Entert thep priory year M&Ot tax rate.  29. Prior yeart taxable value, adjustedf fora actual and potential court-ordered: adjustments. Enter thea amounti inl Lines 8oft thel No-New-Revenue  Taxk Rate Worksheet. "TexT TaxCodes 526.01(c)a and(d) "Tex.T TaxCodes 526.01() "Tex.T TaxCodes 526.01ld) "Tex.T TaxCodes 526.012/6XB) "TexT TaxCodes 526.01246) "Tex.T TaxCode 526.012(17) "Tex.T TaxCode 526,012(17) Tex.T TaxCodes 526.04(c) "Tex.T TaxCodes 526.04(d)  Fora additional copies, visit: comptrolerteasgovtexesproperty-tax  Page3    20241 TaxF Rate Calculation Worksheet- -T Taxingl Units Otherl Thans Schooll Districts or Water Districts 30. Totalp priory year M&O1 levy. Multiplyl Line 28b byl Line 29a ando divideb by $100 31. Adjusted prior year levyf for calculating! NNRI M&O rate.  Form5 50-856 Amount/Rate $6,871,872  Line  Vater-ApprovalTaxP Ratel Worksheet  A. M&01 taxes refundedi fory years preceding the priort taxy year. Enter thea amount ofN M&Ot taxes refundedi int the precedingy yearf fort taxes before thaty year. Types ofr refundsi includec court decisions, Tax Code Section 25.25(b) and (C) corrections andT Tax Code Section: 31.11p payment errors. Dor not includer refundsf fort taxy year 2023. Thisl line applies onlyt tot taxy years precedingt thep priort taxy year.... B. Prior yeart taxesi inT TIF. Enter thea amount oft taxes paidi intot thet taxi increment fundi fora reinvestment zone as agreedb byt thet taxingu unit. Ifthet taxingu unit! has noc current year captured appraised valuei in Prior year transferredi function. Ifc discontinuing allofac department, function or activitya and transferring ittoa another taxingu unit byv written contract, enter the amounts spent byt thet taxing unit discontinuing thef function int the1 12r months preceding ther month oft this calculation. Ifthe taxingu unit didr not operatet this functionf fort this 12-month period, uset thea amount: spenti int thel last fullf fiscaly year in whicht thet taxingu unit operatedt thef function. Thet taxingu unit discontinuing thet function wills subtractt thisa amounti inD Dbelow. Thet taxingu unitr receiving thet function will addt this amounti in D. Priory year M&OI levy adjustments." Subtract Bf from A.Fort taxing unit with C, subtractif  +$ 9,523 $ 0  Line 18D, enter 0...  Dbelow. Other taxingu units enter 0.. discontinuing functiona anda addi ifreceiving function.. AddL Line 30to31D.  +-$0 9,523  6,881,395 1,396,052,326 $ 0.492918 /$100  32. Adjusted current) year taxable value. Enter thea amounti inl Line 250 oft the! No- New-Revenue Tax Rate Worksheet. 33. Currenty year NNRI M&O rate (unadjusted). Dividel Line 31EL by! Line 32a andr multiply by $100.  34. Rate adjustment fors state criminalj justicer mandate.23  A. Current years state criminalj justicer mandate. Entert thez amount spent! byac countyi int the previous" 12 months providing fort ther maintenance: ando operation cost of keeping inmatesi in county-paidf facilities after they havel beens sentenced. Dor noti include any state reimbursement received byt the countyf fort thes samep purpose. $0 Priory years state criminalj justice mandate. Entert the amount spent byac countyi int the 12r months priort to thep previous 12r monthsp providingf fort ther maintenance: and operation cost ofk keepingi inmatesin county-paidf facilitiesa aftert they! have! beens sentenced. Dor notii includea any state reimbursement received byt thec countyf fort thes same purpose. Enterz zeroit ifthisi isthef firstt time ther mandate applies.. Subtract Bf from/ Aa and dividel byl Line3 322 andr multiplyb by $100... D. Entert ther rate calculatedi inC.Ifn not applicable, enter 0. 35. Rate adjustment fori indigent health caree expenditures. 24  -$0 $_0.000000 /$100  0.000000 /$100  A. Currenty yeari indigent! health caree expenditures. Enter thea amount paid! byat taxing unit providingf fort the maintenance: ando operation cost ofp providingi indigenth health caref fort the period beginning on B. Prior yeari indigent! health care expenditures. Enter thea amount paid! bya at taxing unit providingf for ther maintenance: ando operation cost ofp providingi indigent health caref fort thep period! beginning onJ July1 1, 2022 ande ending on. June 30, 2023, less any state assistance received Subtract Bf fromA Aa ando divide by! Line 32a andr multiply! by $100.. D. Enter ther rate calculated inc C.Ifn nota applicable, enter 0.  July1,ofti thep priort taxy year ande endingo onJ June 30, ofthec current taxy year, less any statea assistance received fort thes same purpose.  $ 0  fort thes same purpose...  -$0 0.000000 /$100  $_0.000000 /$100  Reservedfore expansion) "Tex. TaxC Codes 526.044 *Tex.T Tax Code 526.0441  Fora additional copies, Misticomptole.teasgovtaxespropertytax  Page4    20247 Taxi Rate Calculation) Worksheet Taxingl Units Other Thans Schooll DistrictsorV Water Districts  Form 50-856 Amount/Rate  Line  Voter-Approvall Taxl Ratel Worksheet  36. Rate adjustment for countyi indigent defense compensation. 25  A. Current yeari indigent defense compensation expenditures. Enter thea amount paid byac countyt top provide appointed counself fori indigenti individuals andf fundi the operations ofa public defender's office under Article2 26.044, Code of Criminal Procedure fort thep period beginning onJ July1 1,oft thep priort taxy year ande endingo on June 30,oft thec currentt taxy year, less anys state grantsr received! byt thec county fort thes samep purpose.. Priory year indigent defense compensation expenditures. Entert thea amount paidk byac countyt top provide appointed counself fori indigenti individuals: andf fundt thec operations ofa public defender's office under Article 26.044, Code of Criminal Proceduret fort thep period! beginning onJ July1 1,2022 and endingo on June: 30, 2023, less anys state grantsr received! byt thec countyf for thes same purpose.. Subtract Bf from Aa ando divideb by! Line 32a andi multiplyl by$ $100.. MultiplyB Bby 0.05 and divideb byl Line 32a and multiplyb by $100.. Entert thel lesser ofCa and! D.I Ifnota applicable, enter 0. 37. Ratez adjustment for county! hospitale expenditures. 26  $0 $0 0.000000 /$100 0.000000 /$100  0.000000 /$100  A. Current yeare eligible county! hospital expenditures. Enter thea amount paid! byt the countyo orr municipality ton maintaina ando operatea ane eligible countyl hospitalf fort the period! beginning on) July1 1,oft the priort taxy year and B. Priory yeare eligible county hospital expenditures. Enter thea amount paidb by the county orr municipality ton maintain ando operatea ane eligible county! hospitalf fort thep period! beginning on. July1 1,2022a and  endingo on. June: 30, oft the current taxy year.. ending onJ June 30,2 2023.  $0 $0 0.000000 /$100 0.000000 /$100  SubtractE B1 from Aa and dividek byl Line 32a andi multiply by $100.. D. MultiplyE Bby0 0.08 ando divideb byl Line 322 andi multiplyb by$ $100... Enter thel lesser ofCa and D,ifap applicable. Ifnota applicable, enter 0.  0.000000 /$100  38. Rate adjustmenti for defunding municipality. Thisa adjustment only appliest toan municipality that is consideredt tol beac defundingr municipal- ityf fort the current taxy yearu under Chapter 109, Local Government Code. Chapter 109, Local Government Code only appliest tor municipalities with apopulation ofr more than 250,000 andi includesa written determination byt the Office oft the Governor. See Tax Code Section 26.0444f forr more A. Amount appropriatedi for publics safetyi int the priory year. Entert the amount ofr money: appropriated forp public B. Expenditures for publics safetyi int thep priory year. Enter thea amount ofr moneys spenth by ther municipality forp public  information.  safetyi int the! budget adopted! byt the municipality fort thep precedingf fiscaly year. safety duringt thep precedingf fiscaly year. Subtract Bf from Aa ando divide byl Line 32a andi multiply by $100. D. Enter ther rate calculatedi inc CI Ifnota applicable, enter 0.  s0 $0 0.000000 /$100  0.000000 /$100 $_0.492918 /$100  39. Adjusted current year NNRI M&O rate. Addl Lines 33, 34D, 35D, 36E, and: 37E. Subtract Line: 38D.  40. Adjustment forp priory years sales taxs specificallyt tor reduce property taxes. Cities, counties and! hospital districts that collected ands spent additional sales taxo on! M&06 expenses int the priory year should complete thisl line." Thesee entities willo deduct the sales tax gainr ratef fort the current  yeari in Section 3.Othert taxingu units, enterz zero. ofs salest taxs spent. B. Dividel Line 40AL byl Line 32a andi multiplyb by $100. Addl Line 40Bt toL Line 39.  A. Entert thea amount ofa additional salest tax collected ands spent on! M&O6 expenses int the priory year,i ifany. Counties muste excludea any amountt that wass spentf fore economic development grantsf from thea amount  $0 0.000000 /$100  $0.492918 /$100 0.510170 /$100  41. Current year voter-approvall M&Or rate. Entert ther rate as calculated byt the: appropriate: scenariol below. SpecialT Taxing Unit.! Ifthe taxing unit qualifies asas specialt taxing unit, multiplyl Line 40CE by1 1.08. Other Taxing Unit. Ifthet taxingu unit doest not qualifya asas specialt taxing unit, multiply Line 40Cb by 1.035.  -or-  Tex.T TaxCodes 526.0442 Tex.T TaxCodes 526.0443  Fora additional copies, visit: comptroler.texasgovtexespropertytax  Page5    20241 Tax Rate Calculationl Worksheet- Taxingl Units Other Thans School Districts or Water Districts  Form 50-856 Amount/Rate  Line  Voter-Approval TaxF RateWorksheet  D41. Disaster Line4 41 (D41):0 Currenty year voter-approval. M&01 ratet fort taxing unita affected by disaster declaration. Ifthet taxing uniti isl locat- edi in ana area declareda ac disaster area anda atl least one personi isg granteda ane exemption underl Tax Code Section1 11.351 forp property! locatedi int the taxingu unit, the governing! bodyr may directt thep persond calculating the voter-approvalt taxr ratet to calculatei int ther manner providedf fora special taxingu unit. Thet taxing units shall continue toc calculate thev voter-approval taxr ratei int this manner untilt thee earlier of 1)thef first yeari inv whicht totalt taxabley value ont the certified appraisal rolle exceeds thet total taxable value of  thet taxy yeari in whicht thec disastero occurred, or 2)t thet thirdt taxy yeara after thet taxy yeari in whicht the disaster occurred Disaster Line 41 (Line! D41). bep paido ond debtst that: (1) arep paidb byp propertyt taxes, 2) ares securedb byp propertyt taxes,  Ifthet taxingu unit qualifies under this scenario, multiply! Line 40C by 1.08.2 27 Ifthe taxingu unit does noto qualify, dor not complete 42. Total current year debt tol bep paid with propertyt taxes and additional sales taxr revenue. Debtr meanst thei interesta andp principalt that will  0.000000 /$100  (3) ares scheduledi forp payment over a periodl longert than oney year, and (4) arer noto classifiedi int thet taxingu unit's budget as! M&O expenses.  A. Debta alsoi includes contractual payments too other taxingu unitst that! havei incurred debts onb behalf oft thist taxingu unit, ifthose debts meett thet four conditions above. Include onlya amounts that willb bep paidf fromp propertyt taxr revenue. Dor noti indudez appraisal district budget! payments. Ifthe governingl body ofat taxing unita authorized or agreedt to authorizea al bond, warrant, certificate ofc obligation,or othere evidence ofi indebtedness ond or after Sept.1 1,2021, verifyifitn meetst the amended definition ofd debt! beforei includingi it here.? 28  Enter debta amount.  2,233,247 0 0  B. Subtract unencumberedi funda amount usedt tor reduce total debt. Subtract certified amount spentf from salest tax tor reduce debt (enterz zero ifnone). D. Subtract: amount paid from other resources.. . Adjusted debt. Subtract B, CandD Dfrom A.  2,233,247 14 2,233,233 % % %  43. Certified priory yeare excess debt collections. Entert thea amount certified byt the collector. 29  44. Adjusted currenty year debt. Subtract! Line 43f froml Line 42E. 45. Currenty yeara anticipated collectionr rate. B. Enter thep priory yeara actual collection rate.. Enter the: 2022 actuald collection rate.. D. Entert the 2021 actuald collection rate..  99.75 99.29 99.61 96.47  A. Entert the current yeara anticipated collection rate certified! byt the collector. 30.  E. Ifthe anticipated collection ratei inA Aisl lower thana actual collection ratesi inB B,Cand D, entert the! lowest collection ratef from B,Ca andD D.I Ifthea anticipated ratei inA Ais highert thana atl least one ofther ratesi int the priort threey years, entert ther ratef from A.N Notet thatt ther rate cank beg greatert than 100%. 31  99.75 2,238,830 1,414,930,082 0.158229 /$100 0.668399 /$100 0.000000 /$100  46. Currenty year debta adjustedi for collections. Dividel Line 44byL Line 45E. 48. Current year debt rate.! Dividel Line 46byl Line 47a andr multiply by $100. 49. Current year voter-approvalt taxr rate. Addl Lines 41 and4 48.  47. Current) year total taxable value. Enter thea amount onl Linez 21 oft thel No-I New-Revenue: Taxk Rate Worksheet.  D49. Disaster Line 49 (D49): Current) year voter-approvalt taxi ratef for taxing unit affected! by disaster declaration. Complete thisl linei ifthe taxingu unit calculated thev voter-approval taxr ratei int ther manner providedf fora a specialt taxingu unit onl Line D41.  Addl Line! D41a and4 48. "Tex.T Tax Code 526.042(a) "Tex.T TaxC Codes $26.012(7) Tex.T Tax Code 526.012(10)a and2 26.04b) Tex. TaxCodes 526.04(b) "Tex.T TaxCodes 5526.04(h), (h-1)and(h-2)  Fora additional copies, visit: omptroleritexasgovtaaxespropervy-tax  Page6    20241 TaxR Rate Calculation Worksheet- Taxing Units Other Than SchoolD Districtso or Water Districts  Form 50-856 Amount/Rate 0,000000 /$100  Line altaxr rate.  Voter-Approvall TaxR Ratel Worksheet  50. COUNTIES ONLY. Addt together thev voter-a approvalt taxi ratesf fore eacht type oft taxt thec countyl levies." Thet totalist thec current year countyvoter-approv- SECTION3:NNRTAX Rate and Voter-Approval Taxl Rate Adjustments for AdditionalSalesText tof Reduce PropertyTaxes Cities, counties and! hospitalo districts mayl levya sales taxs specificallyt tor reduce property taxes. Localv voters! bye election must approve imposing or abolishingt the additional sales This sections should onlyk be completed! bya county, city orh hospital districtt thati isr requiredt toa adjust its! NNRt taxr rate and/orv voter-approvalt taxr ratel becausei ita adoptedt the  tax. Ifapproved, thet taxingu unitr must reduce its NNR andy voter-approval taxr ratest to offset the expecteds sales taxr revenue.  additionals salest tax. Line  Additional Sales and UseT TaxV Worksheet  Amount/Rate  51. Taxable Sales. Fort taxingu unitst thata adopted the: sales taxi in! November oft the priori taxy year or May oft the current tax year, enter the Comptroller's estimate oft taxables sales for thep previous four quarters. 3Estimates oft taxables sales may bec obtained through the Comptroller's 52. Estimated: salest taxr revenue. Counties exclude anya amount thati is orv willl bes spent fore economic development grantsf from the amount ofe esti- Taxing units thata adopted thes sales taxi inl November oft thep prior tax year ori in! May oft the current taxy year. Multiplyt thez amount on Taxing units that adopted thes sales taxk before! November oft thep priory year. Enter thes sales taxr revenuet fort the previous four quarters.  Allocation Historical Summary webpage. mateds sales taxr revenue. 33 -or- Dor noti multiply by. .95.  Taxing unitst thata adoptedt thes sales taxt beforel November oft thep priory year, enter 0.  Line 51 byt thes salest taxr rate (.01, .005 or. .0025, as applicable)a andi multiplyt ther result by. .95.*  0 1,414,930,082 0.000000 /$100 0.647350  53. Current yeart totalt taxable value. Entert thez amount from! Line 21 oft thel No- New-Revenue Tax Rate Worksheet.  54. Salest tax adjustment rate. Dividel Line 526 by! Line 53 and multiply! by $100.  55. Currenty year NNRt taxr rate, unadjusted fors salest tax.Entert ther ratef from! Line 260 or2 27, as applicable, ont the No- New- Revenuel Tax Rate  Worksheet.  /$100  56. Current year NNR taxr rate, adjustedf fors sales tax. 55. Skip toL Line 57ifyou  Taxingu unitst thata adoptedt thes salest taxi in November the priort taxy year ori inl May of the currentt tax year. Subtract Line 54f from! Line 57. Current year voter-approval taxi rate, unadjustedi fors salest tax.E Enter ther ratef from! Line 49,1 Line D49 (disaster) orL Line 50 (counties). as  adopted the additionals sales taxb beforel November oft thep priort taxy year. applicable, oft the Voter-Approval Tax Ratel Worksheet.  0.647350 /$100 0,668399 /$100 0.668399 /$100  58. Current year voter-approval taxi rate, adjusted fors sales tax. Subtract Line 54f from! Line 57. SECTION4 Voter-Approvallaxi Rate Adjustment: for Pollution Control  Ataxing unit may raisei itsr ratef for M&Of funds usedt top payf fora facility, device orn method fort the control ofa air, water orl land pollution. Thisi includes anyl land, structure, building, installation, excavation, machinery, equipment or devicet thati is used, constructed, acquired ori installed wholly orp partly tor meet ore exceed pollution controlr equirements. The taxingu unit's expenses aret those necessaryt tor meett ther requirements ofap permiti issuedb byt thel Texas Commission onE Environmental Quality (TCEQ). Thei taxing unit must provide thet taxa assessor witha acopy oft thel TCEQI letter of determination thats statest thep portion oft thec cost oft thei installationi forp pollution control. Thiss sections should onlyb bec completed byat taxingu unit that uses M&Of fundst top payf foraf facility, device orr method fort the control ofa air, water orl land pollution. 59. Certifiede expensesf from theT Texas Commission onE Environmental Quality (TCEQ). Entert the amount certifiedi int the determination! letter  Line  Voter-Approval Ratel Adjustmentf for Pollution Control Requirements' Worksheet  Amount/Rate 0 1,414,930,082 0,000000 /$100  from1 TCEQ. 37Thet taxingu units shall providei its taxa assessor-collector witha ac copy oft thel letter. 38 60. Currenty yeart totalt taxable value. Enter thea amount from! Line 21ofti the No- New-Revenue' Tax Ratel Worksheet. 61. Additional ratet forp pollution control. Dividel Line 59by! Line 60a andr multiply by $100.  "Tex.T TaxCode5 526.041(d) "Tex.T Tax Code 526.0410) Tex.T TaxCodes $26.041(d) "Tex.T Tax Code 526.04(c) *Tex.T TaxCodes 526.04(c) "Tex.T Tax Code 526.045(d) Tex.T TaxCodes $26.0450)  Fora additional copies, vistecomptolerteasgovfavespropertytax  Page7    20241 TaxF Rate Calculation! Worksheet- Taxing Units Otherl Thans Schooll Districts orV Water! Districts  Form5 50-856 Amount/Rate $_0.668399 /$100  Line  Voter-Approval Rate Adjustmentf for Pollution Controll Requirements Worksheet  62. Current year voter-approvalt tax rate, adjusted forp pollution control. Addl Line 61 to one ofti thet followingl lines (as applicable): Line 49, Line  D49 (disaster), Line 50( (counties) orl Line! 58( (taxingu units with thea additional sales tax). SECTION 5.Voter-Approval: Taxl Rate Adjustment for Unusedl Increment Rate  The unusedi increment ratei ist ther ratee equalt tot thes sum oft thep prior3 3y years Foregone Revenue Amounts divided! byt the currentt taxable value. TheF Foregonel Revenue Amount fore each yeari ise equalt tot thaty year's adoptedtaxr rates subtractedf from thaty year's voter-approvalt taxr rate adjustedt tor removet the unusedi increment rater multiplied byt that year's currentt total value. 4oInay yearv wherea taxing unita adoptsar rate! bya applyinga any portiono oft the unusedi increment rate,t the portion oft the unusedi increment rate thatv was usedr musth beb backed out  oft the calculationf fort thaty year.  The differenceb betweeni thea adoptedt taxr ratea anda adjustedv voter- approval taxr ratei is considered: zeroi int thef following scenarios: ataxy yeari iny whicha at taxing unita affectedb byac disaster declarationo calculates thet taxr rate under Tax Code Section2 26.042;* atax) yeari iny whicht ther municipality! isac defundingr municipality, as defined! byl Tax Code Section: 26.0501(a);#Por Individual components cank ber negative, butt thec overallr ratev willb bet theg greater ofzeroc ort thec calculated rate. This sections shouldo only! bec completed byat taxingu unit that does notr meet thec definition ofas specialt taxingu unit.* 4  after. Jan. 1, 2022,ataxy year inv whicht the comptroller determinesi thatt thec countyi implemented: ab budgetr reduction orr reallocation described byl Local Government Code  Section 120.002(a)v without ther required voter: approval. 43  Line  Unused IncrementF Ratel Worksheet  Amount/Rate $_0.670816 /$100 $_0.038621 /$100 $_0.632195 /$100 $_0.670000 /$100 $.-0.037805 /$100 $.1.371.373,687 $-518,448 $0.696079 /$100 $_0.027513 /$100 $_0.668566 /$100 $0.685000 /$100 $-0.016434 /$100 $.1.229.635.461 $_-202.079  63. Year 3F Foregone Revenue Amount. Subtract the2 2023 unused incrementi ratea and: 2023 actualt tax rate from the2 2023 voter-approval  taxr rate. Multiplyt ther resulth byt the: 2023 current total value A. Voter-approval tax rate (Line 67).. B. Unusedi increment rate (Line 66). C. Subtract B1 from A.. D. Adopted Tax Rate. E. Subtract D1 from C.. F.2 20231 Total Taxable Value (Line 60). G.N MultiplyE EbyFa and divide ther resultsh by $100. taxr rate. Multiplyt ther result! byt the: 2022 currentt totalv value A.V Voter-approval taxr rate (Line 67).. B.U Unused increment rate (Line 66). C.Subtract B1 from A.. D.A Adopted Tax Rate. E. Subtract Df from C... F.2 2022 Total Taxable' Value (Line 60). G.N MultiplyE EbyFa and dividet the results! by $100. taxrate. Multiplyt the resulth byt the: 2021 current total value A. Voter-approval tax rate (Line 67).. B. Unused increment rate (Line 66). C.Subtract B1 from A.. D.A Adopted1 Taxi Rate. E.Subtract Df from C.. F.20211 Totall Taxable Value (Line 60). G. MultiplyEbyFa and divide ther resultsb by$ $100. 66. TotalF Foregone Revenue. Amount. Addl Lines 63G,6 64G and 65G  64. Year 21 Foregone Revenue Amount. Subtract the: 2022 unused increment rate and: 2022 actual taxr ratef fromt the: 2022 voter-approval  65. Year1 1F Foregonel Revenue Amount. Subtract the: 2021 unused increment rate: and: 2021 actual taxi ratei from the 2021 voter-approval  $0.685029 /$100 $0.027513 /$100 $_0.657516 /$100 $_0.685000 /$100 $.-0.027484 /$100 $.1,103.104,052 $-303,178 $0 $_0.000000 /$100 $_0.668399 /$100  /$100  67. 2024 Unused Increment! Rate. Divide Line 66L byl Line 21 ofti thel No- New-R Revenue Ratel Worksheet. Multiplyt ther result by 100 68. Total: 2024 voter-approval taxr rate, including the unusedi incrementi rate. AddL Line6 67toc one oft thef following lines (asa applicable): Line 49, Line 50( (counties), Line 58( (taxingu units witha additionals salest tax) orl Line 62( (taxingu units with pollution)  "Tex.T TaxCodes 526.013(b) *Tex.T Tax Codes 526013a)1-al,0-b,2 and(2) *Tex.T TaxCodes 5526.04(/(2)A)a and2 26.042la) Tex.T TaxCodes 5626.0501(a)a andlc) "Tex.L LocalGovtCodes 5120.007ld) *Tex.L LocalGovto Code 5120.007(d)  Fora additional copies, visit: comptrolertexas:govtaxespropertytax  Page8    20247 Taxi Rate Calculation) Worksheet Taxing! Units Other Than Schooll Districts or Water Districts  Form 50-856  SECTION 6:De Minimis Rate  The der minimis ratei ist ther rate equalt tot thes sum oft ther no-new-revenuer maintenance: ando operations rate, ther ratet thatv willr raise $500,000, andt the current debtr ratef fora ataxingu unit.* 44 Thiss section should onlyb bec completed byat taxingu unitt thati isan municipality ofl lesst than: 30,0000 orat taxing unitt that does notr meet thec definition ofas specialt taxingu unit.s  Line  Del Minimis Ratel Worksheet  Amount/Rate 0.492918 1,414,930,082 0.035337, /$100 0.158229 /$100 0.686484 /$100  69. Adjusted currenty year NNRI M&01 taxr rate. Enter the ratef from! Line 390 oft thel Voter Approval Tax Ratel Worksheet. 70. Current year totalt taxable value. Entert thea amount onl Line: 21 ofthe No- New-F Revenue Taxk Rate Worksheet. 71. Rate necessaryt toi impose $500,000 int taxes. Divide $500,000 byl Line 70 andr multiplyb by $100. 72. Current year debt rate. Enter ther ratef from Line 480 oft thel Voter-A Approval Tax Rate Worksheet.  73. Der minimis rate. Addl Lines 69,7 71 and7 72.  SGTON/ANAtr.Aspealas Rate Adjustment for Emergency Revenue Rate  Inthe taxy year aftert the end oft thec disaster calculationt time periodo detailedi inl Tax Code Section2 26.042(a), taxing unit that calculatedi its voter-approval taxr ratei int ther manner provided fora as specialt taxingu unit duet toad disaster must calculatei itse emergency revenuer rate andi reduce itsv voter-approvalt taxr ratef fort that year." Similarly, ifat taxing unita adopteda at taxr ratet thate exceeded its voter-approval taxr rate, calculatedi normally, withouth holdinga ane election tor respondt toac disaster, asa allowed! byl Tax directedt the designated officer ore employeet to calculatet thev voter-approval tax rate oft thet taxing unit int ther manner provided fora a specialt taxingu uniti int the prior year; and thec currenty yeari ist thet firstt taxy yeari inv which thet total taxabley value ofp propertyt taxableb byt thet taxingu unit as shown ont thea appraisal rollf fort thet taxingu units submitted! byt the assessorf fort thet taxingu unitt tot theg governing body exceedst thet totalt taxable value ofp propertyt taxableb byt the taxingu unit onJ January1 oft thet taxy yeari iny which the disaster occurred ort the disaster occurredf four years ago.Thiss section willa applyt toat taxingu uniti inac disastera areat thata adopted ataxi rateg greatert thani its voter-approvalt taxr rate Note: This section does nota applyi ifat taxing uniti is continuing to calculatei its voter- -approval taxi ratei int ther mannerp providedf fora a specialt taxingu unit becausei itiss stilly withint the disaster calculation time period detailedi inT Tax Code Section 26.042(a) becausei ithas notr mett thec conditionsi inT Tax Code Section 26.042(a)(1) or (2).  Code Section 26.042(d), int the priory year, it must alsor reduce itsv voter-approval taxr ratef fort the currentt taxy year."  This section willa applyt toat taxingu unit othert than as specialt taxing unitt that:  without holdinga ane electioni int the prior year.  Line  Emergency Revenuel Ratel Worksheet  Amount/Rate 0.670000 /$100  74. 2023 adoptedt taxr rate. Entert the ratei inl Line 40 oft thel No- New- Revenue Tax Ratel Worksheet.  75. Adjusted2 2023 voter-approval taxi rate. Uset thet taxingu unit'sl Taxi Rate Calculation Worksheets fromt the prior) year(s)t to complete this line. Ifac disaster occurredi in2 2023 andt thet taxingu unit calculated its 2023 voter-approvalt taxr rate usinga ar multiplier of1 1.08 onD Disaster Line 41 (D41) ofti the2 2023 worksheet duet toad disaster, complete thea applicables sections orl lines ofF Form 50-856-a, Adjustedl Voter-Approval Tax Rate for Taxing Ifac disasterc occurred priort to: 2023f forv whicht thet taxingu unit continued toc calculatei itsv voter-approvalt taxr rate usinga a multiplier of1 1.08 on Disasterl Line 41 (D41)1 in2 2023, complete form5 50-856-a, Adjustedi Voter-Approval Tax Rate for7 Taxingl Units inl Disaster Area Calculation! Worksheet tor recalculate thev voter-approvalt tax ratet thet taxing unit wouldh have calculatedi in2 2023 ifith hadg generatedr revenue! based ona ana adoptedt tax rateu usinga ar multiplier of1 1.0351 int they years followingt the disaster. SEntert thet finala adjusted: 2023 voter-approvalt taxr ratef from thev worksheet. Ifthet taxingu unita adopteda at taxr rate above the2 2023 voter-approval taxi ratev without calculatinga disaster taxr rate ork holdinga an election duet to  Units inD Disaster Area Calculation! Worksheet.  or- or-  0.000000 /$100  a disaster, nor recalculation isr necessary. Enter thev voter-approval taxr ratet fromi thep priory year's worksheet. 77. Adjusted: 2023t taxable value. Enter thea amount inl Line 14oft thel No-A New- Revenue Tax Rate Worksheet. 79. Adjusted 20231 taxable value. Entert thez amounti in! Line 250 oft thel No-New- Revenue Taxk Ratel Worksheet. 80. Emergency revenue rate. Dividel Line7 785 by! Line 79a andr multiply by $100.51  76. Increasei in2 2023t taxi rate due toc disaster. Subtract Line 75f from! Line 74. 78. Emergency revenue. Multiply! Line 76byL Line 77a and divideb by $100.  0.000000 /$100 1,346,930,489 0 1,396,052,326 0.000000 /$100  "TexT TaxCodes 526.041C/12XB) *Tex.T TaxCodes 526.012/8-a) Tex.T Tax Codes 526.063(a)(1) *Tex.T TaxCodes $26.042(b) Tex. TaxCodes 526.042/f) STex.T TaxCodes 5526.42lc) "Tex.T Tax Codes 5526.42(b)  Fora additional copies, visit: comptrole.texasgovlteespropertytax  Page9    20241 TaxF Rate Calculation! Worksheet- Taxing Units Other Thans Schooll Districts ork WaterI Districts  Form: 50-856 Amount/Rate 0.668399 /$100  Line  Emergency! Revenuel Ratel Worksheet  81. Current year voter-approval taxi rate, adjustedf fore emergency revenue. Subtract Line 80f from one oft thet followingl lines (as applicable): Line 49, Linel D49( (disaster), Line 50( (counties), Line 58( (taxingu units witht thea additional salest tax), Line 62 (taxing units with pollution control)  orl Line 68( (taxing units witht the unusedi increment rate). SECTION8-Totallaxi Rate Indicate thea applicable totalt taxr rates aso calculated above. No-new-revenue taxi rate.. Indicatei the line number used: 26 Voter- -approval tax rate.. Indicatet thel liner number used: 49 Der minimis rate..  0.647350 /$100 0.668399 /$100 0.686484 /$100  Asa applicable, enter thec currenty year NNRt taxr rate from: Line 26, Line 27( (counties), orl Line 56( (adjusted fors sales tax).  Asa applicable, entert the currenty year voter-approvalt taxi rate from:! Line 49, LineD D49 (disaster), Lines 50 (counties), Line 58 (adjustedi fors sales tax), Line 62( (adjustedf forp pollution control),L Line 68 (adjustedf foru unusedi increment), or Line 81 adjusted fore emergency revenue).  Ifapplicable, enter the currenty year der minimis ratef from! Line 73. SECTION9-Taxingi Unit Representativel Name and Signature estimate oftaxable value,i ina accordancer withr requirements int thel Tax Code. 52  Enter ther name oft thep person preparing thet taxr rate as authorized byt the governing! bodyo oft thet taxing unit. Bys signing! below, you certifyt that you aret the designatedo officero or employee oft thet taxingu unit andH have accurately calculated thet taxr rates using valuest thata aret thes same ast thev values showni int thet taxing unit's certified appraisalr rollo or certified  print, here' - Terry Wuenschel, P.C.C. Printed! Name ofT Taxing Unit Representative sign here' P Terry Wuenscheb Taxingu Unit/ Bepresentative  August 1, 2024 Date  Tex.T wcadespseamdea  Reset  Print Page 10  Fora additional copies, visit: omptrolertexasgovraxespropertytax