KIRB  City of - Kirby  2024-2025  Adopted  Budget    City of Kirby Adopted Budget  For the Fiscal Year  October 1, 2024- September 30, 2025  Section 102.007 ofthe Local Government Code requires that the following information be included as the This budget will raise more revenue from property taxes than last year's budget by $193,363, or 5.9%, and of that amount $10,139 is tax revenue to be raised from new property added Record vote of each member of the governing body voting on the adoption of the budget is as  cover pagej for the budget document:  to the tax roll this year.  follows:  Council Member Janeshia A. Grider, Mayor Sylvia Apodaca, Mayor Pro Tem Mike Grant Sally Hitt Maria Lozano Joe Molina Englan Sanchez  Vote For For For For For For For  Property tax rates for the preceding fiscal year and each municipal property tax rate that as been  adopted or calculated for the current fiscal year include:  Preceding Current Tax Year Tax Year .614126 .605950 .614126 .092873  Adopted Tax Rate No New Revenue Tax Rate Voter Approval Tax Rate Debt Rate  .591244 577500 .490311 .591244 .087189  No New Revenue M&0 Tax Rate .513077  Total outstanding municipal debt obligations secured by property taxes is $6,772,412 (including principal  and interest).    TABLE OF CONTENTS  Overview and About the City ofKirby. City Manager's Letter Budget Ordinance. Tax Rate Ordinance. Budget Structure. Budgeted Personnel Positions Summary-All Funds.. General Fund Revenue. Expenses: City Council. City Administration Police Department.. Municipal Court.. Fire Department. Animal Services Parks Department. Streets Department. General Operations... General Fund Summary. Water/Sewer Fund Revenue.. Expenses: Water/Sewer. Water/Sewer Fund Summary Debt Service Fund Revenue... Expenses.... Debt Service Fund Summary. Debt Schedule. Senior Center Fund: Revenue. Expenses.  13 14 16 17 19 .21 23 25 27 .29 .31 .33 .35 .37 38 39 42 43 44 45 46 .47 .48 50 .51 .52 53 .54 55 56 .57  Budgeted Personnel by Department and Position  Senior Center Fund Summary. Capital Projects Fund Revenue. Expenses...-. ARPA Fund Revenue. Expenses..  Capital Projects Fund Summary.  Capital Projects Fund Summary. Glossary ofTerms and Acronyms.    PREPARED BY  City of Kirby Administration  CITY OF KIRBY ADOPTED BUDGET  FOR THE FISCAL YEAR 2025  OCTOBER 1, 2024 -SBPIEMBER 30, 2025  About the City of  An Introduction to Our Beautiful and  Vibrant Community  Kirby  The City of Kirby is a vibrant, small community located in Bexar County, just northeast of San Antonio. With a population of approximately 9,400, Kirby prides itself on its welcoming atmosphere and close-knit, diverse community. The city is committed to fostering sustainable growth and enhancing the quality of life for its residents by supporting initiatives that contribute to environmental stewardship and infrastructure development. As a forward-thinking community, Kirby has increasingly emphasized sustainability in city planning, making the transition to cleaner energy and  advanced infrastructure a key priority for its long-term vision.  The adoption of the city budget is a crucial process that determines the allocation of funds for essential services, infrastructure projects, and community programs. It requires careful consideration, collaboration, and transparency to ensure that taxpayer dollars are utilized effectively and efficiently to meet the needs of residents and promote  the overall well-being of the community.    Elected Officials  The City of Kirby is a Home-Rule form of government and is governed by the City  Council, which includes the following members:  Name  Position  Email  Janeshia A. Grider Sylvia Apodaca Sally J. Hitt Maria Lozano Mike Grant Joe Molina  Mayor Mayor Pro-Tem City Council Member City Council Member City Council Member City Council Member City Council Member  Erder@ciyorarpy.org spoaca@tiyoltby.org nitt@ciyorkrby.org mlozano@clyolkrvyorg mgrant@ctyofarby.org molina@clyofrlyorg sanchez@atyplartyog  Englan Sanchez Gomez  Mission and Core Values  Definition  Topic  The City of Kirby is dedicated to delivering excellent municipal Mission services to our entire community in a fiscally responsible  manner.  Integrity, Leadership, Accountability, Quality of Service and Core Values  Innovation  2    CITY SE 1 HIRBY AREACODE210 661-46718 8661-3198 FAX6 661-4525 August 22, 2024  CITS OE7 IRBI  2BAUMANSTREET  KIRBY, TEXAS78219-1098  Honorable Mayor Grider and City Council RE: Fiscal Year 2024-2025 Proposed Budget  Enclosed with this letter, you will find a comprehensive breakdown oft the budget, highlighting the allocation of resources for various programs, and initiatives within our department. The proposed budget is a result of careful consideration, I collaboration, and analysis by our team to address the needs and priorities of our community while maintaining fiscal responsibility. Our primary focus continues to be on enhancing the quality of life for our residents, supporting economic  growth, and ensuring the deficient deliver of essential services. Ina an effort to emphasize ai few key points from the proposed budget:  1. Investment in Infrastructure: A significant portion of the budget has been allocated to address critical infrastructure projects, such as road maintenance, and utility upgrades. These investments will contribute to the  long-term sustainability and vitality of our city.  2. Public Safety: We have allocated resources to ensure the safety and security of our residents.  3. Community Engagement: Recognizing thei mportanceofcommunityengagement. Staffi is committed toi improved communication with its citizens, utilizing newsletters, cultural events, and outreach programs that foster a sense 4. Comprehensive Land Use Planning: a new approach to focusing on the commercial district and creating opportunities fori increased commercial and retail growth in the city. This planning effort also promotes greater Thank you for your dedication and commitment to our community. Your tireless efforts to ensure the well-being and prosperity of our city do not go unnoticed. Your thoughtful decision-making and service-oriented approach have made a positive impact on the lives ofs sO many residents. Thank you for all that you do to make our city a better place to live and  of unity among our diverse population and businesses.  opportunities to develop strategies that promote an increased use of city parks.  thrive. Sincerely,  Mshhk Wyndie T.A Applewhite City Manager  3    ORDINANCE NO. 931  AN ORDINANCE OF THE CITY OF KIRBY, TEXAS, ADOPTING THE BUDGET FOR THE CITY OF KIRBY, TEXAS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025; AND PROVIDING FOR A CUMULATIVE CLAUSE, A SEVERABILITY CLAUSE, A SAVINGS CLAUSE, DECLARING AN EFFECTIVE DATE, ANDDECLARING PROPER  NOTICE OF MEETING.  WHEREAS, Section 102.002 of the Texas Local Government Code requires that the budget officer prepare ai municipal budget each year to cover the proposed expenditures ofthe municipal WHEREAS, the proposed budget was prepared by the budget officer for the City of Kirby, Texas WHEREAS, the proposed budget has been available for inspection by any person at City Hall and WHEREAS, notice of a public hearing on the proposed budget of the City for fiscal year 2024 2025 has been posted in accordance with Chapter 1020 of the Texas Local Government Code; and WHEREAS, a public hearing was duly held prior to the City Council's consideration of this Ordinance on September 26, 2024 at City Hall as provided fori ini the notice of such public hearing and all interested persons were, given an opportunity to be heard on said proposed budget; and WHEREAS, the City Council finds that all provisions pertaining to the adoption ofal budget have WHEREAS, after full and final consideration, the City Council is of the opinion that the budget NOW,THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF KIRBY, TEXAS  government for the succeeding fiscal year; and  ("City") and filed with the City Secretary on August 22, 2024; and  on the City's website since August 22, 2024; and  been in all things complied with; and should be approved and adopted.  AS FOLLOWS:  1. FINDINGS OF FACT  The above recitals contained in the preamble are hereby found to be true, and such recitals are incorporated herein for all purposes and are adopted as legislative findings oft the City Council of  the City ofKirby, Texas.  2. APPROVAL OF BUDGET  4    The City hereby approves and adopts the budget, attached as Appendix 1 and incorporated herein for all purposes, as the City's annual budget for the fiscal year beginning October 1, 2024 and  ending September 30, 2025.  3. CUMULATIVE CLAUSE  This Ordinance shall be cumulative ofall provisions of ordinances of the City of Kirby, Texas, except where the provisions ofthis Ordinance are in direct conflict with the provisions ofs such ordinances, in which event the conflicting provisions of such ordinances are hereby repealed.  4. SEVERABILITY CLAUSE  Ifany section, subsection, paragraph, clause, phrase, or provision of this Ordinance shall be adjudged invalid or held unconstitutional, the same shall not affect the validity oft this Ordinance asa whole or provision thereof, other than the part sO adjudged to be invalid or unconstitutional.  5. SAVINGS CLAUSE  This Ordinance shall remain in full force and effect, save and except as amended or repealed.  6. E EFFECTIVE DATE  The necessity for making and approving a budget for the fiscal year, as required by the laws of the State ofTexas, requires that this Ordinance shall take effect and be in full force immediately  from and after its passage, as the law in such case provides. 7. PROPER NOTICE OF MEETING  Itis hereby officially found and determined that the meeting at which this Ordinance was passed was open to the public, and that public notice oft the time, place and purpose of said meeting was given as required by the Open Meetings Act, Texas Government Code, and Chapter 551.  PASSED, APPROVED AND ADOPTED this 26th day of September, 2024, by a record vote of  ayes, 0 nays and D abstentions oft the City Council ofKirby, Texas.  Record Vote: Janeshia Grider Mike Grant Sylvia Apodaca Joe Molina  Aye V Nay_ Aye Nay Aye Nay Ayey Nay  Abstain Abstain Abstain Abstain  5    Maria Lozano Englan Sanchez Sally Hitt  Ayev Nay Aye Nay_ Aye Nay_  Abstain Abstain Abstain  Grider, Mayor  Ea  ATTEST:  Navia Mlwbav Xaveria) Newton, City Secretary  6    ORDINANCE NO. 932  AN ORDINANCE BY THE CITY OF KIRBY, TEXAS LEVYING AN AD VALOREM TAX OF $.579799 PER ONE HUNDRED DOLLARS OF ASSESSED VALUATION ON ALL TAXABLE PROPERTY WITHIN ($100.00) THECORPORATE LIMITS OF THE CITY FOR' THE USEANDSUPPORT OFTHE MUNCFALCOVERPMENT OF THE CITY,FORTHE FISCAL YEAR BEGINNING OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025; PROVIDING FOR AND APPORTIONING THE LEVY FOR SPECIFIC PURPOSES; PROVIDING WHEN TAXES SHALL BECOME DUE AND WHEN THE SAME SHALL BECOME DELINQUENT IF NOT PAID; AND PROVIDING FOR SEVERABILITY AND AN EFFECTIVE  DATE.  WHEREAS, pursuant to the Texas Constitution and Texas Property Tax Code, the of WHEREAS, the ad valorem tax is based on the appraised value of property; and WHEREAS, for fiscal year 2023 -2024 the City Council oft the valorem tax of $.591244 per one hundred dollars property within the corporate limits ofthe  (the "City") has the authority to levy and collect ad valorem tax on  City Kirby  property; and  City ofKirby, Texas levied an ad  ($100.00) of assessed valuation on all taxable  oft the City; and  City for the use and support ofthe municipal  government  WHEREAS, the proposed rate exceeded the lower oft the voter-approval tax rate or the revenue tax rate calculated as provided by Chapter 26 oft the Tax Code and the held no-new a hearing on the rate on September 26, 2024, as provided for in the notice ofs such City and all interested persons were given an opportunity to be heard on proposed tax public and hearing WHEREAS, the City Council finds that all provisions pertaining to the adoption WHEREAS, the City Council oft the City of Kirby, Texas, has approved the WHEREAS, iti is necessary that an ordinance be passed levying an ad valorem both real and personal, within the corporate limits of the of  public  rate; of an ad valorem  rate have been in all things complied with; and  the fiscal year beginning October 1,2024, and ending September 30, 2025; and municipal budget for  tax on all property,  such budget and the Texas Tax Code.  City Kirby, Texas in accordance with  7    NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL  THAT:  OF KIRBY, TEXAS,  Section E: Findings of Fact  The above recitals contained in the preamble are hereby found to be true, and such recitals are  incorporated herein for all purposes and are adopted as legislative  oft the Council findings City of  the City ofKirby, Texas.  Scction 2: Approval of 2024 Tax Rate  There be and is hereby levied and there shall be collected for the use, support and operation ofthe otherwise exempt by the Constitution or laws oft the State ofTexas subject taxation and not  municipal government of the City ofKirby, upon all taxable property, real, situated within the corporate city limits of the City of Kirby, Texas, ad valorem tax of$.579799 per cach One Hundred Dollars taxable property, and said tax shall be levied and  personal to  and mixed,  or Ordinances oft the City, an ($100.00) )ofassessed valuation on said  apportioned as follows:  For the current expenses, maintenance and operation of the general government (General Fund), $.499119 per each one hundred dollars ($100.00) ofassessed valuation on taxable  property; and  For the interest and sinking fund (to pay the interest and principal on all hundred dollars $100.00)ofassessed valuation on taxable  or other indebtedness of the City, not otherwise provided for) $.080680 outstanding bonds  per each one  property.  "THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND "THE TAX. RATE WILL EFFECTIVELY BE. RAISED BY3.15 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS  OPERATIONS THANLAST YEAR'S TAX RATE."  ONA  $100,000 HOME BY APPROXIMATELY $17.72"  Section 3: Due Date and Collection  Taxes levied under this ordinance shall be due October 1, 2024 and ifnot in which taxable property is located, for which this ordinance applies, is this Ordinance and the Constitution and laws oft the Statc ofTexas.  2025 shall immediately become delinquent. The County Tax Assessor/Collector paid before January 31, assess, collect and remit to the City the taxes on said property in accordançe hereby authorized to  for each County with the provisions of  8    Scction 4: Delinquent Taxes: Interest; Lien  Said delinquent taxes shall become a lien upon. the property against which respective County Tax Assessor/Collector is hereby authorized to enforce the collection assessed, and the delinquent taxes, according to the Constitution and laws oft the State of Texas and the City, and shall, and by virtue oft the tax rolls, fix and establish a lien by property whether real, personal or mixed for the payment of said by law. The penalty and interest collected from such  of such ordinances of levying upon such  interest. All delinquent taxes shall bear interest from the date of delinquent taxes, penalty and  delinquency at the rate prescribed delinquent taxes shall be deposited in the  General Fund oft the City of Kirby.  Section 5: Records  The City Administrator of said City shall keep accurate and remitted to the City by each respective County under this  records  complete  of all monies  the same are expended.  Ordinance, and the purposes for which  Scction 6: Expenditure ofF Funds  Monies collected pursuant to this Ordinance shall be expended as forth  Annual Budget FY 2024-2025.  set  in the City of Kirby's  Scction 7: Severability Clause  If any section, subsection, paragraph, clause, phrase, or provision of this Ordinance adjudged invalid or held unconstitutional, the same shall not affect the as a whole or provision thereof, other than the part SO adjudged to be invalid validity of this Ordinance  shall be  or unconstitutional.  Section 8: Effective Date  This Ordinance shall take effect and be in full force immediately from and after its PASSED, APPROVED AND ADOPTED this 26th day of September, 2024, a record 1 ayes,O nays and 0 abstentions of the City Council of Kirby, Texas. by  passage,  vote of  Record Vote: Janeshia Grider Mike Grant  Aye_ Nay_ Aye Nay  Abstain Abstain  9    Sylvia Apodaca Joe Molina Maria Lozano Englan Sanchez Sally Hitt  Ayev Nay_ Aye Nay_ Aye Nay_ Aye Nay_ Aye  Abstain Abstain Abstain Abstain Abstain  Nay -  Mayor  A  ATTEST:  Naen mbu Xaveria Newton, City Secretary  10    AIRB  FY2024-2025 Annual Budget BUDGET STRUCTURE  The City operates on a fiscal year that begins on October 1st and ends on September 30th of the succeeding year. The fiscal year will also be established as the accounting and budget year. Thel budget document is divided into the following fund groups. These fund groups account for all  the City's revenues and expenditures.  General Fund  The General Fundi is the primary operating fund for the City. Iti is viewed ast the general government fund and accounts for a vast number of financial resources, except for resources required to be accounted for in other funds. This includes expenditures for general government, public  streets and parks. Enterprise Funds  safety,  Enterprise Funds are used to account for governmental activities that arel like those found inj businesses. The major revenue source for these funds is the rate revenue generated from private the customers who receive the services provided. Expenses for these services are paid for generated from services provided. The Water/Sewer Fund is the City's only enterprise fund. This fund is used to account for the operations ofthe water, wastewater and refuse services  revenue in the City. Debt Service Funds  through  The Debt Service Funds are used to account for the debt service portion of property tax revenues received. Debt service taxes are specifically assessed for the payment of general long-term debt principal and interest. The use of a separate fund ensures that debt service tax revenues are not commingled with other revenues and not used for any purpose other than debt repayment. Special Revenue Funds are used to account for the proceeds of certain specific revenue sources that are legally restricted to expenditures for specified purposes. The ARPA Fund is the City's only Special Revenue Fund. This fund was established to provide budgeting and accountability of grant revenues received through the American Rescue Plan Act of2021 (H.R. 1319).  Special Revenue Funds  Capital Improvement Funds  Capital Improvement Funds are used to account for all major capital improvements that are financed by the City's general obligation bonds, revenue bonds, and certificates of obligation.  11    IRB  FY2024-2 2025 Annual Budget  Senior Center Fund  The Senior Center Fund is used to account for the activities of the The KSC receives funding from grants, donations and support from the Kirby  Senior City ofKirby.  Center (KSC).  12    Budgeted Personnel Positions  Function City Administration Police Fire Municipal Court Animal Services Parks Streets Water/Sewer Senior Center Total  2023-24 4.50 23.60 17.00 1.00 2.75 2.00 2.00 7.50 0.00 60.35  2024-25 4.50 23.60 17.00 1.00 2.00 2.00 2.00 8.50 2.50 63.10  Budgeted Personnel Positions  25.00 20.00 15.00 10.00 5.00 0.00  2023-24  2024-25 Fire Parks Senior Center  City Administration - Police Municipal Court Streets  Animal Services Water/Sewer  13    BUDGETED PERSONNEL BY DEPARTMENT AND POSITION  (Full-Time Equivalents)  GENERAL FUND City Administration Cityl Manager City Secretary Finance Director Admin Program Supervisor Special Projects Admin. Assist to City Manager TOTAL CITY ADMINISTRATION Police Department Chief Lieutenant Sergeant Lead Detective Detective Warrant Officer Police Officers Police Officers Part Time Total Police Officers Code Officer Total Code Dispatch Supervisor Dispatcher Dispatchers - Part Time Total Dispatch Crossing Guard Part Time Total Crossing Guard Administrative Assistant Total Administrative Support TOTAL POLICE: DEPARTMENT Municipal Court Court Clerk TOTAL MUNICIPAL COURT Fire Department Chief Captain Firetighter/EMT Firehighter/EMT- Part Time* Paramedic TOTAL FIRE DEPARTMENT  2022-23 1 1 1 0.5 0 1 4.5 1 1 1 1 1 1 9 1 16 1 1 1 3 1.5 5.5 0.1 0.1 23.6  2023-24 1 1 1 0.5 0 1 4.5 1 1 1 1 1 9 1 16 1 1 1 3 1.5 5.5 0.1 0.1 I 23.6 1 1 3 10 1 2 17  2024-25 1 1 1 0.5 1 0 4.5 1 1 1 1 1 9 1 16 1 1 1 3 1.5 5.5 0.1 0.1 1 1 23.6 1 1 1 3 10 1 2 17  1 3 10 1 2 17  -  14    GENERALI FUND Animal Services Animal Services Superviosr Animal Services Officer Kennel Technician  2022-23 1 1 0.75 2.75 2 2 2 2 52.85  2023-24 1 1 0.75 2.75 2 2 2 2 52.85  2024-25  1 0.75 2.75 2 2 2 2 52.85  TOTAL ANIMAL SERVICES  Parks Maintenance Worker TOTALPARKS Streets Maintenance Worker TOTAL: STREETS TOTAL GENERAL FUND WATER/SEWER FUND Water/Sewer Public Works Director Foreman Water Utility Worker Total Water/Sewer Admin Program Supervisor Water Utility Clerk Total Administrative Support TOTAL WATERSEWER FUND SENIOR CENTER FUND Senior Center Executive Director Bus Driver Clerical  1 1 4 6 0.5 1 1.5 7.5  1 1 4 6 0.5 1 1.5 7.5  1 4 6 0.5 2 2.5 8.5  0 0 0 60.35  0 0 0 60.35  1 1 0.5 2.5 63.85  TOTALSENIOR CENTER FUND Total City Positions (FTE & PTE)  15    CITY OF KIRBY ADOPTED FY 2024/25 BUDGET SUMMARY -4 ALL: FUNDS  Estimated Balance Oct. 1,2024  Estimated Sept. 30, 2025 $ 2,208,153 700,000 $ 2,500,875  Fund  Beginning Fund Proposed Proposed Proposed  Proposed Ending Fund  Revenues Transfers In Expenses Transfers Out Balance  General Fund Enterprise Fund: Water & Sewer Fund Debt Service Funds: General Debt Service Fund Kirby Senior Center: General Debt Service. Fund Capital Improvement Funds: Capital Projects Special Revenue. Funds: ARPA Fund Totall Funds  $ 2,500,000 $ 5,424,301 $ 700,000 $ 6,416,148 $  2,500,000 3,842,400 196,000  3,141,525 483,725 194,822 4,000,000 900,000  483,725 164,600 15,000 750  $ 196,000 $ $ 15,000 $ 80,750  30,222  4,000,000 980,000  $ 10,176,000 $ 9,930,776 $ 730,222 $ 15,136,220 $ 700,000 $ 4,920,028  16    KIRB  GENERAL  FUND    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL REVENUES TAXES  2022-2023 ACTUAL 2,585,657.93 308,044.63) 2,787,219.08 71,549.95 605,062.13 157,019.33 18,613.25 329,499.71 65,502.85 2,528.96 471.31 398,002.83 58,063.02 5,352.75 315.00 6,294.80 0.00 14,472.00 1,688.25 11,986.50 11,645.00 1,851.00 852.50 729.00 170.00 75,717.22 1,850.00 0.00 190,987.04 12,584.15 865,604.25 0.00 878,188.40 134,494.47 14,345.65 3,953.63 3,452.32 0.00 71.81 156,317.88  2023-2024 YEAR-TO-DATE  2023-2024 BUDGET  2024-2025 APPROVED  10-4000 PROPERTY TAXES CURRENT 10-4001 PROPERTY TAXES CURRENT -COSA 10-4005 PROPERTY TAXES DELINQUENT 10-4010 CITY SALES TAX 10-4015 CITY SALES TAX HB445 10-4020 BEVERAGE TAX TOTAL TAXES FRANCHISE FEES 10-4100 CPS FRANCHISE FEES 10-4110 CABLE TV FRANCHISE FEE 10-4115 PUC RIGHTS-OF-WAY FEES 10-4120 GARBAGE FRANCHISE TAX TOTAL FRANCHISE FEES LICENSES & FEES 10-4200 BUILDING PERMITS 10-4205 ANIMAL CONTROL FEES 10-4210 ACS 1 DONATIONS/LICENSE FEE 10-4215 PARK & FACILITY RENTALS 10-4220 PARK AGREEMENTS 10-4230 PARK FUNDRAISERS 10-4235 PARK CONCESSIONS 10-4240 POOL USAGE FEES 10-4250 HEALTH PERMITS 10-4255 ALARM PERMITS 10-4260 FIRE PERMITS 10-4265 GARAGE SALE PERMITS 10-4270 SOLICITING PERMITS 10-4275 AMBULANCE SERVICE SUPP PROG 10-4280 CERTIFICATE OF OCCUPANCY 10-4285 CONTRACTOR REGISTRATION FEES TOTAL LICENSES & FEES INTERCOVERMMENTAL 10-4300 SCHOOL CROSSING GUARD REV. 10-4310 AMERICAN RESCUE PLAN ACT FUNDS 10-4315 OPIOID SETTLEMENT TOTAL INTERGOVERIRENTAL FINES & PENALTIES 10-4400 COURT FINES 10-4405 WARRANTS 10-4410 COURT SECURITY FEES 10-4415 COURT TECHNOLOGY FEES 10-4420 ASSET FORFEITURE FUNDS 10-4430 LOCAL MUNICIPAL JURY FUND TOTAL FINES & PENALTIES  2,790,000,00 2,982,751.00 67,000.00 616,000,00 154,000.00 17,000.00 335,000.00 70,000.00 4,000.00 500.00 409,500.00 70,000.00 6,000.00 500.00 10,000.00 5,000.00 20,000.00 3,000.00 10,000.00 12,000.00 3,000.00 1,000.00 1,000.00 200.00 100,000.00 1,750.00 2,000.00 245,450.00 12,700.00 0.00 0.00 12,700.00 125,000.00 17,000.00 4,000.00 4,000.00 100.00 75.00 150,175.00  ( 147,126.29) ( 160,000.00) ( 150,000.00)  75,411.50 555,042.66 138,342.70 16,165.90 320,472.89 58,452.76 1,415.65 503.94 380,845.24 48,617.50 8,023.65 0.00 3,940.00 0.00 16,750.40 1,392.45 8,042.05 11,225.00 1,730.00 605.00 621.00 25.00 68,213.71 1,620.00 0.00 170,805.76 10,064.91 0.00 534.43 10,599.34 81,437.23 8,491.99 3,016.33 2,632.26 0.00 54.86 95,632.67  75,000.00 570,000.00 140,000.00 17,000.00 325,000.00 62,000.00 1,000.00 500.00 388,500.00 70,000.00 6,000.00 500.00 10,000.00 0.00 20,000.00 3,000.00 15,000.00 12,000.00 2,000.00 2,000.00 600.00 200.00 100,000.00 2,250.00 2,000.00 245,550.00 11,000.00 0.00 0.00 11,000.00 125,000.00 15,000.00 4,000.00 4,000.00 0.00 50.00 148,050.00  3,129,857.96 3,425,055.55 3,484,000.00 3,634,751.00  17    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL REVENUES CHARGES FOR SERVICES 10-4510 EMS FEES 10-4520 POLICE COPIES & RECORDS 10-4530 GARBAGE COLLECTION FEE 10-4545 IMPOUND YARD FEES 10-4550 DISPATCH SERVICES TOTAL CHARGES FOR SERVICES GRANTS 10-4600 CDBG GRANT 10-4601 CDBG GAAPF-BOATMAN/SAR: 10-4602 COMP LAND USE PLAN GRANT 10-4620 STRACC GRANT 10-4625 BODY ARMOR VEST GRANT 10-4627 SOUTHWEST BORDER GRANT 10-4630 LEOSE GRANT TOTAL GRANTS MISCELLANEOUS 10-4700 MISCELLANEOUS REVENUE 10-4705 INTEREST REVENUE 10-4710 SALE OF ASSETS 10-4715 NSF CHECK FEES 10-4738 PROCEEDS-ASPHALT ZIPPER LEASE TOTAL MISCELLANEOUS TOTAL REVENUES  2022-2023 ACTUAL 289,263.44 646.42 0.00 15,817.75 0.00 305,727.61 300,000.00 0.00 0.00 6,449.22 0.00 831.52 0.00 307,280.74 11,433.55 66,226.18 0.00 0.00 204,623.00 282,282.73  2023-2024 YEAR-TO-DATE 298,567.39 991.20 0.00 55,175.26 0.00 354,733.85 0.00 0.00 0.00 5,764.48 22,499.96 0.00 3,480.50 31,744.94 40,659.60 98,509.35 1,584.80 25.00 0.00 140,778.75  2023-2024 BUDGET 250,000.00 2,000.00 75,000.00 20,000.00 0.00 347,000.00 258,031.00 0.00 0.00 9,200.00 0.00 0.00 1,200.00 268,431.00 8,000.00 70,000.00 5,000.00 200.00 0.00 83,200.00 5,000,456.00  2024-2025 APPROVED 300,000.00 800.00 0.00 20,000.00 30,000.00 350,800.00 258,000.00 219,000.00 76,000.00 6,000.00 0.00 0.00 1,500.00 560,500.00 10,000.00 75,000.00 0.00 150.00 0.00 85,150.00 5,424,301.00  5,648,645.19 4,610,196.10  18    TIRB  CITY OF KIRBY 2024/25 ANNUAL BUDGET  GENERAL FUND-10 CITY COUNCIL-510  The City Council is the legislative and government body for the City and is enacts ordinances, which ensure the health, safety, and welfare ofr residents.  of terms. year  council members. The Mayor and Council are elected  composed a mayor and six  at-large. All serve two  City Council  Council meetings are scheduled for 7:00 P.M. the second and fourth Thursday of each month.  COUNCIL SCHEDULE  22/23 1 6 7  23/24 1 6 7  24/25 1 6 7  Mayor Council Members  19    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL CITY COUNCIL DEPARTMENTAL EXPENDITURES SALARIES 6 BENEFITS 10-510-0000 MAYOR'S EXPENSES 10-510-0001 COUNCIL'S EXPENSES 10-510-0020 FICA TAX-COUNCIL TOTAL SALARIES 6 BENEFITS SUPPLIES TOTAL SUPPLIES MISCELLANEOUS  2022-2023 ACTUAL  2023-2024 YEAR-TO-DATE  2023-2024 BUDGET 2,400.00 5,400.00 600.00 8,400.00 3,000.00 3,000.00 7,000.00 5,000.00 2,100.00 14,100.00 25,500.00  2024-2025 APPROVED 3,300.00 12,600.00 600.00 16,500.00 5,000.00 5,000.00 12,000.00 5,000.00 2,100.00 19,100.00 40,600.00  65.00 5,567.47 386.48 6,018.95 3,390.52 3,390.52 11,692.52 0.00 1,674.05 13,366.57 22,776.04  2,311.37 6,442.56 528.02 9,281.95 4,798.94 4,798.94 1,590.00 769.96 2,100.00 4,459.96 18,540.85  10-510-1000 AWARDS & MISCELLANEOUS EXPEN 10-510-4000 TRAINING & TRAVEL EXPENSES 10-510-4001 EDUCATION AND TRAINING 10-510-4005 CITY COUNCIL EVENTS TOTAL MISCELLANEOUS TOTAL CITY COUNCIL  20    IRB  CITY OF KIRBY 2024/25. ANNUAL BUDGET  GENERAL FUND-10  CITY. ADMINISTRATION-S0  The City Manager is appointed by and reports to the Mayor and City Council, advising conditions and future City requirements. The City Manager is ultimately responsible for all City services city. The City Manager's Office creates and presents the City budget, administers policies established provided the by the Council, appoints City employees, and has administrative oversight ofall City departments, programs, and by projects. City The City Secretary is responsible for providing administrative support to the Mayor, City Council, and staff. Preparing and posting all legal agenda and meeting notices, providing staff support to the City Council and Council- appointed Boards; preparing documentation for and recordings of official City Council minutes, resolutions, and other related business; maintaining official city records and overseeing records management. ordinances, In essence, the purpose of1 the department is to maintain and enhance the partnership among citizens, elected officials and city employees through efficient and effective management and delivery ofall public services. The Finance Director is responsible for monitoring and accounting for all financial transactions of the addition, the department is accountable for establishing, monitoring, and updating the City's fiscal and City. policies to ensure they are both responsive in the current environment and in compliance with applicable purchasing state and local regulations. The activity of this program is tasked with planning, collecting, recording, summarizing and reporting the results of all financial transactions of the City in a timely manner and in accordance with generally accepted accounting principles (GAAP), ensuring compliance with applicable state and federal statutes, bond covenants, grant contracts, and management policies. The mission ofl Financial Services is to maintain the financial integrity of the City and provide comprehensive and integrated financial management, administration, and services to City departments and other customers so that they can accomplish their missions. The Human Resources Director is responsible for providing services to all City departments in areas of recruiting, employee relations, records maintenance, benefits administration, retirement programs, employee injuries, and  Council on  present  In  support  compensation. Policy is determined by the City Manager.  ERSONAELSCHEDULE 23/24 1 1 1 .5 0 1 4.5  22/23 1 1 1 .5 0 1 4.5  24/25 1 1 1 5 1 0 4.5  City Manager City Secretary Special Projects  Finance/Human Resources Director Administrative Program Supervisor * Admin. Assistant to the City Manager  * Position is expensed. halfin General Fund and halfin Utility Fund  21    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL CITY ADMINISTRATION DEPARTMENTAL EXPENDITURES SALARIES 6 BENEFITS 10-520-0000 10-520-0005 ADMIN OVERTIME 10-520-0007 ADMIN LONGEVITY 10-520-0010 10-520-0015 10-520-0020 10-520-0025 10-520-0030 TOTAL SALARIES & BENEFITS MAINTENANCE 10-520-2400 TOTAL MAINTENANCE CONTRACT SERVICES 10-520-3100 10-520-3110 10-520-3130 10-520-3140 WEB SERVICES TOTAL CONTRACT SERVICES MISCELLANEOUS 10-520-4011 TOTAL MISCELLANEOUS TOTAL CITY ADMINISTRATION  2022-2023 ACTUAL 259,829.69 3,257.85 5,928.62 12,600.89 31,838.79 9,517.33 0.00 21.12 322,994.29 11,114.32 11,114.32 3,192.00 13,318.75 2,755.80 1,376.00 20,642.55 4,499.01 325.00 27.48 4,851.49 359,602.65  2023-2024  2023-2024 BUDGET 283,139.00 3,000.00 2,261.00 36,000.00 45,798.00 4,182.00 0.00 405.00 374,785.00 16,000.00 16,000.00 15,000.00 7,500.00 5,000.00 2,500.00 30,000.00 10,000.00 3,000.00 0.00 13,000.00 433,785.00  2024-2025 APPROVED 385,000.00 0.00 2,880.00 41,400.00 58,182.00 5,624.00 0.00 526.00 493,612.00 13,000.00 13,000.00 8,000.00 10,000.00 3,500.00 23,500.00 2,000.00 10,000.00 3,000.00 0.00 13,000.00 543,112.00  SALARIES ADMIN. INSURANCE ADMIN RETIREMENT-ADMIN FICA TAX ADMIN WORKERS COMP-ADMIN TWC TAXES-ADMIN SOFTWARE MAINTENANCE RECRUITING EXPENSE ADMIN. PUBLICATION EXPENSE ADMIN. RECODIFICATION  385,050.44 5,874.65 686.00 13,732.77 22,684.61 14,588.22 156.50 650.70 443,423.89 12,184.62 12,184.62 8,098.91 5,951.84 3,241.11 1,737.50 19,029.36 5,641.36 50.00 0.00 5,691.36 480,329.23  10-520-4000 TRAINING & TRAVEL ADMIN. 10-520-4010 MEMBERSHIP EXPENSE ADMIN.  CLEARING ACCOUNT  22    AIRB  CITY OF KIRBY 2024/25 ANNUAL BUDGET  GENERAL FUND-10 POLICE-530  The Kirby Police Department (KPD) is a full-service Police Department which practices a community policing model, emphasizing both strong community relations and law enforcement. The KPD consists of a Patrol Division, Traffic Warrant Division, Criminal Investigation Division, Code Enforcement Division, members ofa regional SWATt team, members of the DPS Violent Task Force and a Veteran Command Staff. KPD's Code Enforcement manages approximately 4,000 homes in the City of Kirby. Code Enforcement  encompasses Building Standards and Health and Safety Standards.  PERSONNEL SCHEDULE  22/23 1 1 1 1 1 9 1 1 1 3 1.5 0.1 1 23.6  23/24 1 1 1 1 1 1 9 1 1 1 3 1.5 0.1 1 23.6  24/25 1 1 1 1 1 9 1 1 1 3 1.5 0.1 I 23.6  ChiefofPolice Lieutenant Sergeant Lead Detective Detective Warrant Officer Police Officers Police Officers Part Time* Code Officer Dispatch Supervisor Dispatcher Dispatchers - Part Time** Crossing Guard Part Time*** Administrative Assistant  *] Part' Time Police Officers are budgeted as 1f full time position **Part Time Dispatchers are budgeted as 1.5 full time positions ***School Crossing Guard is budgeted at 1/10 ofa position  23    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL POLICE  DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 10-530-0005 10-530-0010  2022-2023 ACTUAL 807,716.08 110,173.78 13,346.52 125,742.98 136,586.73 17,013.70 40.33 0.00 1,210,620.12 7,923.43 176.38 0.00 19,524.49 35,604.24 63,228.54 21,416.30 3,330.91 26,838.56 45,428.76 1,885.64 10,217.79 109,117.96 0.00 1,781.54 8,500.00 6,500.00 16,781.54 8,379.70 370.00 8,749.70 4.60 831.52 836.12 1,409,333.98  2023-2024 YEAR-TO-DATE 968,398.21 67,650.47 11,918.00 150,221.55 122,489.66 19,510.52 396.33 2,821.50 23,200.11 270.01 633.17 39,158.24 7,570.50 70,832.03 56,398.61 1,796.08 30,526.36 48,064.77 1,626.40 12,842.81 151,255.03 0.00 98.61 0.00 6,500.00 6,598.61 8,055.89 240.00 8,295.89 89,132.67 0.00 89,132.67  2023-2024 BUDGET  2024-2025 APPROVED  10-530-0000 SALARIES - POLICE DEPT. 10-530-0007 POLICE LONGEVITY 10-530-0015 RETIREMENT PD 10-530-0020 FICA TAX PD 10-530-0025 WORKERS COMP - PD 10-530-0030 TWC TAXES - PD TOTAL SALARIES & BENEFITS 10-530-1000 OPERATIONAL SUPPLIES PD 10-530-1003 PD SPECIAL EXPENSES 10-530-1006 CRIME PREVENTION 10-530-1100 FUEL & LUBRICANTS PD 10-530-1200 UNIFORMS PD TOTAL SUPPLIES MAINTENANCE 10-530-2100 BUILDING MAINTENANCE 10-530-2200 EQUIPMENT MAINTENANCE PD 10-530-2300 VEHICLE MAINTENANCE PD 10-530-2400 10-530-2600 RADIO MAINTENANCE PD 10-530-2601 RADIO ACCESS FEE TOTAL MAINTENANCE CONTRACT SERVICES 10-530-3170 PRISONERS 10-530-3180 10-530-3185 RACIAL PROFILING CONSULTANT 10-530-3190 TOTAL CONTRACT SERVICES MISCELLANEOUS 10-530-4000 TRAINING & TRAVEL PD 10-530-4010 MEMBERSHIPS PD TOTAL MISCELLANEOUS CAPITAL OUTLAY 10-530-5002 VEHICLES 10-530-5020 SOUTHWEST BORDER GRANT TOTAL CAPITAL OUTLAY TOTAL POLICE  POLICE OVERTIME INSURANCE PD  1,146,248.00 1,146,248.00 85,099.00 17,843.00 168,000.00 181,633.00 18,113.00 0.00 2,728.00 11,000.00 1,500.00 0.00 35,000.00 12,000.00 59,500.00 15,000.00 4,850.00 25,000.00 36,901.00 3,100.00 10,500.00 95,351.00 500.00 4,000.00 8,500.00 6,500.00 19,500.00 12,000.00 1,000.00 13,000.00 112,000.00 0.00 112,000.00  85,099.00 17,843.00 168,000.00 181,633.00 18,113.00 0.00 2,728.00 25,000.00 1,500.00 0.00 35,000.00 12,000.00 73,500.00 20,000.00 4,850.00 30,000.00 36,901.00 3,100.00 10,500.00 105,351.00 500.00 2,000.00 0.00 6,500.00 9,000.00 12,000.00 1,000.00 13,000.00 0.00 0.00 0.00  1,343,406.24 1,619,664.00 1,619,664.00  SUPPLIES  SOFTWARE MAINTENANCE - PD  FIREARMS QUALIFICATIONS S.W.A.T.  1,669,520.47 1,919,015.00 1,820,515.00  24    IRB  CITY OF KIRBY 2024/25. ANNUAL BUDGET  GENERAL FUND-10 MUNICIPAL COURT-540  The Municipal Court represents the judicial branch of the City's government and has jurisdiction over Cn misdemeanors and City Ordinances. The staff is responsible for ensuring all court orderly, and complete. The staff also directly interacts with the public, providing all services papers needed are accurate,  all Class including  explaining to defendants the court procedures and their options. Court sessions are held on the third Wednesday ofe each month.  PERSONNEL SCHEDULE  22/23 1 1  23/24 1 - 1  24/25 1 1  Municipal Court Clerk  25    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL COURT  2022-2023 ACTUAL 35,572.22 3,203.25 468.00 7,773.10 6,076.89 554.69 0.00 26.60 53,674.75 392.82 392.82 3,811.78 0.00 3,811.78 9,750.00 3,000.00 18.00) 2,717.65 7,941.26 23,390.91 0.00 0.00 0.00 0.00 81,270.26  2023-2024 YEAR-TO-DATE 33,039.63 2,380.35 530.00 5,485.11 3,242.84 369.98 89.97 162.70 45,300.58 452.04 452.04 12,864.13 0.00 12,864.13 9,750.00 7,000.00 0.00 261.52 16,184.81 33,196.33 1,171.79 1,171.79 0.00 0.00 92,984.87  2023-2024 BUDGET 35,360.00 1,350.00 530.00 8,000.00 5,914.00 540.00 0.00 90.00 51,784.00 1,000.00 1,000.00 8,150.00 800.00 8,950.00 9,000.00 13,000.00 1,500.00 3,600.00 10,000.00 37,100.00 1,500.00 1,500.00 1,000.00 1,000.00 101,334.00  2024-2025 APPROVED 41,600.00 1,350.00 0.00 9,200.00 6,275.00 623.00 0.00 117.00 59,165.00 1,000.00 1,000.00 13,000.00 0.00 13,000.00 9,000.00 6,000.00 500.00 3,000.00 11,000.00 29,500.00 1,500.00 1,500.00 0.00 0.00 104,165.00  DEPARTMENTAL EXPENDITURES SALARIES 6 BENEFITS 10-540-0000 SALARIES-COURT 10-540-0005 COURT OVERTIME 10-540-0007 COURT LONGEVITY 10-540-0010 10-540-0015 RETIREMENT-COURT 10-540-0020 FICA TAX COURT 10-540-0025 WORKERS COMP-COURT 10-540-0030 TWC TAXES-COURT TOTAL SALARIES & BENEFITS SUPPLIES 10-540-1000 COURT SUPPLIES TOTAL SUPPLIES MAINTENANCE 10-540-2400 COMPUTER SOFTWARE COURT 10-540-2405 COMPUTER TECH COURT TOTAL MAINTENANCE CONTRACT SERVICES 10-540-3190 MUNICIPAL JUDGE 10-540-3200 PROSECUTOR 10-540-3210 TRIAL EXPENSE 10-540-3220 10-540-3230 TOTAL CONTRACT SERVICES MISCELLANEOUS 10-540-4000 TRAINING & TRAVEL TOTAL MISCELLANEOUS CAPITAL OUTLAY 10-540-5001 COMPUTER TECH COURT TOTAL CAPITAL OUTLAY TOTAL COURT  INSURANCE COURT  SECURITY EXPENSE IMPOUND YARD EXPENSE  26    TIRB  CITY OF KIRBY 2024/25. ANNUAL BUDGET  GENERAL FUND-10  FIRE-550  The Kirby Fire Department is dedicated to providing excellent services with fire suppression, rescue medical services that consist of basic life support with mobile intensive care to all citizens and visitors of and services are accomplished through the following divisions: Administration, Fire Suppression Kirby. and These EMS Operations. The Kirby Fire Department is dedicated to improving the ISO rating for the City of outsourcing inspectors, we can develop annual fire inspection programs, to ensure visitors. With improvement oft the ISO rating, property owners could see a decrease in insurance safety rates.  This is and  accomplished  with the starting of a Fire Enforcement Program. Having in-house Fire Inspectors, Kirby. instead of  of all citizens  PERSONNEL SCHEDULE  22/23 1 3 9 1 3 = 17  23/24 1 3 9 1 3 17  24/25 1 3 9 1 3 17  Fire Chief Captain Firetighter/EMT Firetighter/EMT- Part Time * Paramedic  * Part Time Firefighter/EMT position is budgeted as 1 full time position  27    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL FIRE  DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 10-550-0000 10-550-0005 10-550-0007 FIRE LONGEVITY 10-550-0010 10-550-0015 10-550-0020 10-550-0025 10-550-0030 TWC TAXES - FD TOTAL SALARIES & BENEFITS SUPPLIES 10-550-1000 10-550-1001 10-550-1002 10-550-1100 10-550-1200 10-550-1250 BUNKER GEAR TOTAL SUPPLIES MAINTENANCE 10-550-2100 10-550-2200 10-550-2300 10-550-2400 10-550-2600 10-550-2601 TOTAL MAINTENANCE CONTRACT SERVICES 10-550-3240 MEDICAL WASTE DISPOSAL- FD 10-550-3250 10-550-3260 FIRE PUMPER LEASE PURCHASE 10-550-3265 TOTAL CONTRACT SERVICES MISCELLANEOUS 10-550-4000 TRAINING & TRAVEL FD 10-550-4010 10-550-4015 TOTAL MISCELLANEOUS CAPITAL OUTLAY 10-550-5002 TOTAL CAPITAL OUTLAY TOTAL FIRE  2022-2023 ACTUAL, 686,434.22 94,895.50 10,580.04 104,919.16 113,329.54 15,105.11 37.57 0.00 5,344.23 36,132.42 68,524.02 14,497.82 5,000.08 6,086.61 135,585.18 14,593.63 10,635.25 45,416.15 4,540.00 547.50 5,012.37 80,744.90 3,893.04 12,000.00 53,328.18 13,454.31 82,675.53 7,985.00 5,184.51 103,873.25 117,042.76 0.00 0.00 1,441,349.51  2023-2024 YEAR-TO-DATE 840,677.11 99,626.91 15,452.00 142,925.27 116,684.08 18,024.20 239.24 2,526.72 9,826.08 57,392.38 46,813.87 21,612.93 8,450.82 11,288.22 155,384.30 11,962.65 26,210.63 35,510.19 2,195.00 720.00 4,601.07 81,199.54 0.00 13,000.00 56,653.73 0.00 69,653.73 8,941.74 5,275.48 46,663.56 60,880.78 6,459.90 6,459.90  2023-2024 BUDGET 819,550.00 58,105.00 15,580.00 128,000.00 141,846.00 12,952.00 0.00 1,848.00 10,000.00 40,000.00 35,000.00 20,000.00 8,000.00 18,000.00 131,000.00 15,000.00 27,000.00 40,000.00 4,000.00 1,000.00 6,000.00 93,000.00 2,000.00 12,000.00 54,966.00 1,688.00 70,654.00 10,000.00 6,000.00 100,000.00 116,000.00 9,200.00 9,200.00  2024-2025 APPROVED 875,215.00 58,105.00 18,019.00 128,000.00 135,817.00 16,755.00 0.00 2,478.00 10,000.00 50,000.00 47,000.00 21,000.00 8,000.00 18,000.00 154,000.00 15,000.00 27,000.00 40,000.00 4,000.00 1,000.00 6,000.00 93,000.00 2,000.00 12,000.00 0.00 0.00 14,000.00 10,000.00 5,275.00 100,000.00 115,275.00 6,000.00 6,000.00 1,616,664.00  SALARIES FIRE DEPT. FIRE OVERTIME INSURANCE FD RETIREMENT - FD FICA TAX FD WORKERS COMP FD  1,025,301.14 1,236,155.53 1,177,881.00 1,234,389.00  OPERATIONAL SUPPLIES FD MEDICAL SUPPLIES EMS EMS BILLING SERVICE FUEL & LUBRICANTS FD UNIFORMS - FD  BUILDING MAINTENANCE FD EQUIPMENT MAINTENANCE - FD VEHICLE MAINTENANCE - FD SOFTWARE MAINTENANCE FD RADIO MAINTENANCE - FD RADIO ACCESS FEE FD MEDICAL DOCTOR INTEREST ON LEASES MEMBERSHIPS - FD AMBULANCE SUPPLEMENTAL STRACC EQUIPMENT  1,609,733.78 1,597,735.00  28    IRB  CITY OF KIRBY 2024/25. ANNUAL BUDGET  GENERAL FUND-10 ANIMAL SERVICES-560  The. Animal Care and Control Department is responsible for enforcing local laws and regulations related to the care, management and control of domestic and wild animals within the City. Activities include calls related to animal welfare, such as neglect, abuse, or cruelty, as well as managing the population responding to and feral animals through capture, impoundment and adoption programs. The Department is also responsible of stray for providing education and outreach to the community on issues related to responsible pet  animal  health and safety and wildlife management.  ownership,  PERSONNEL SCHEDULE  22/23 1 1 0.75 2.75  23/24 1 1 0.75 2.75  24/25 1 1 0 2  Animal Control Supervisor Animal Control Officer Kennel Technician - Part Time  29    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL ANIMAL SERVICES DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 10-560-0010  2022-2023 ACTUAL 66,153.19 4,492.79 517.32 7,773.54 7,566.06 2,418.61 0.00 9.42 88,930.93 5,758.52 4,472.81 1,272.91 665.45 12,169.69 7,184.31 1,529.98 594.00 9,308.29 8,945.40 0.00 8,945.40 500.00 500.00 119,854.31  2023-2024 YEAR-TO-DATE 65,046.17 6,757.59 580.00 6,217.02 8,095.88 1,475.51 93.94 292.15 88,558.26 6,308.91 13,666.01 1,796.91 220.00 21,991.83 17,589.42 146.47 486.00 18,221.89 11,157.76 0.00 11,157.76 1,729.51 1,729.51 141,659.25  2023-2024 BUDGET 100,166.00 8,006.00 580.00 16,000.00 17,270.00 1,215.00 0.00 270.00 143,507.00 7,000.00 9,000.00 2,000.00 900.00 18,900.00 14,860.00 2,500.00 650.00 18,010.00 15,000.00 0.00 15,000.00 4,000.00 4,000.00 199,417.00  2024-2025 APPROVED 80,240.00 8,550.00 1,200.00 18,400.00 13,496.00 1,305.00 0.00 234.00 123,425.00 7,000.00 13,000.00 2,000.00 900.00 22,900.00 15,000.00 2,500.00 650.00 18,150.00 15,000.00 1,500.00 16,500.00 4,000.00 4,000.00 184,975.00  10-560-0000 SALARIES - ANIMAL SHELTER 10-560-0005 AN.SHELTER OVERTIME 10-560-0007 AN.SHELTER LONGEVITY 10-560-0015 RETIREMENT AS 10-560-0020 FICA TAX AS 10-560-0025 WORKERS COMP - AS 10-560-0030 TWC TAXES - AS TOTAL SALARIES & BENEFITS 10-560-1000 OPERATIONAL SUPPLIES - AS 10-560-1001 MEDICAL SUPPLIES - AS 10-560-1100 FUEL & LUBRICANTS - AS 10-560-1200 UNIFORMS - AS TOTAL SUPPLIES MAINTENANCE 10-560-2100 BUILDING MAINTENANCE AS 10-560-2300 VEHICLE MAINTENANCE AS 10-560-2601 RADIO ACCESS FEE - AS TOTAL MAINTENANCE CONTRACT SERVICES 10-560-3260 VETERINARY SERVICES 10-560-3275 ANIMAL TRANSPORT TOTAL CONTRACT SERVICES MISCELLANEOUS 10-560-4000 TRAINING & TRAVEL AS TOTAL MISCELLANEOUS CAPITAL OUTLAY TOTAL ANIMAL SERVICES  INSURANCE AS  SUPPLIES  30    IRB  CITY OF KIRBY 2024/25. ANNUAL BUDGET  GENERAL FUND-10 PARKS-570  The goal of the Parks Department is to create and maintain safe, attractive, and functional public spaces that promote community engagement and enhance the quality of life for residents. The Department is responsible for maintaining and improving the City's public parks and outdoor spaces., as well as planning and implementing landscaping projects to enhance the beauty and functionality of the City's outdoor areas. Additionally, the Department coordinates with community organizations to ensure that public spaces are well-  utilized and accessible to all residents.  PERSONNEL SCHEDULE  22/23 2 2  23/24 2 = 2  24/25 2 2  Maintenance Worker  31    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL PARKS  2022-2023 ACTUAL 66,713.33 1,765.98 1,294.80 12,979.16 10,920.17 990.92 2.69 94,667.05 3,828.04 2,514.50 0.00 0.00 1,502.88 1,090.02 8,935.44 8,840.49 2,253.32 9,359.39 4,986.40 0.00 25,439.60 55,058.51 55,058.51 0.00 0.00 184,100.60  2023-2024 YEAR-TO-DATE 73,568.32 4,332.62 2,149.00 20,108.40 10,541.45 1,110.33 260.70 112,070.82 11,793.41 7,706.31 401.01 0.00 1,507.70 3,033.46 24,441.89 16,970.84 3,670.69 29,520.53 3,158.00 352.00 53,672.06 53,495.00 53,495.00 0.00 0.00 243,679.77  2023-2024 BUDGET 73,840.00 11,981.00 1,638.00 16,000.00 13,389.00 1,268.00 180.00 118,296.00 5,000.00 5,000.00 0.00 0.00 1,200.00 3,000.00 14,200.00 10,000.00 0.00 15,000.00 10,000.00 0.00 35,000.00 64,000.00 64,000.00 42,000.00 42,000.00 273,496.00  2024-2025 APPROVED 73,840.00 7,000.00 1,605.00 18,400.00 12,033.00 1,268.00 234.00 114,380.00 13,000.00 7,000.00 2,000.00 0.00 1,200.00 3,000.00 26,200.00 12,000.00 6,000.00 30,000.00 8,000.00 500.00 56,500.00 64,000.00 64,000.00 50,000.00 50,000.00 311,080.00  DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 10-570-0000 SALARIES - PARKS 10-570-0005 PARKS OVERTIME 10-570-0007 PARKS LONGEVITY 10-570-0010 INSURANCE PARKS 10-570-0015 10-570-0020 FICA TAX PARKS 10-570-0030 TWC TOTAL SALARIES & BENEFITS SUPPLIES 10-570-1000 10-570-1001 10-570-1100 FUEL & LUBRICANTS 10-570-1110 CHEMICALS POOL & PARKS 10-570-1200 10-570-1300 SMALL TOOLS PARKS TOTAL SUPPLIES MAINTENANCE 10-570-2200 10-570-2300 VEHICLE MAINTENANCE 10-570-2500 PARK MAINTENANCE 10-570-2510 POOL MAINTENANCE 10-570-2900 EQUIPMENT RENTAL P &P TOTAL MAINTENANCE CONTRACT SERVICES 10-570-3000 POOL MANAGMENT CO TOTAL CONTRACT SERVICES CAPITAL OUTLAY 10-570-5999 CAPITAL OUTLAY PARKS TOTAL CAPITAL OUTLAY TOTAL PARKS  RETIREMENT-PARKS  SUPPLIES PARKS SUPPLIES - POOL UNIFORMS PARKS  EQUIPMENT MAINTENANCE  32    AIRB  CITY OF KIRBY 2024/25. ANNUAL BUDGET  GENERAL FUND-10 STREETS-580  The goal of the Street Department is to ensure the essential infrastructure of the city is well-maintained and accessible to all residents. These duties include the maintenance and repair of roads, city sidewalks and provide support for emergency response and disaster management, as well as maintenance of city facilities.  PERSONNEL SCHEDULE  22/23 2 2  23/24 2 2  24/25 2 2  Maintenance Worker  33    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL STREETS  2022-2023 ACTUAL 70,956.52 3,602.40 2,046.12 15,590.90 11,926.14 1,060.52 0.00 2.10 105,184.70 10,148.72 982.62 392.00 8,802.63 1,672.50 977.84 7,487.99 910.06 7,358.06 38,732.42 1,322.36 5,864.57 853.90 43,680.10 92,142.32 0.00 143,863.25 28,033.93 37,163.32 65,197.25 0.00 0.00 0.00 2,528.80) 0.00 2,528.80) 350,448.82  2023-2024 YEAR-TO-DATE 73,991.06 7,109.08 1,208.00 15,400.15 10,536.47 1,129.49 53.10 254.61 109,681.96 6,690.69 995.59 0.00 7,449.17 1,963.29 1,236.65 12,857.46 0.00 3,193.14 34,385.99 6,783.10 4,465.45 593.22 53,493.61 0.00 0.00 65,335.38 22,074.88 47,292.08 69,366.96 0.00 0.00 24,200.00 0.00 0.00 24,200.00 302,970.29  2023-2024 BUDGET 76,523.00 12,417.00 2,296.00 16,000.00 14,488.00 1,323.00 0.00 180.00 123,227.00 8,000.00 2,000.00 3,000.00 12,000.00 1,300.00 2,000.00 10,000.00 6,000.00 8,000.00 52,300.00 5,000.00 4,000.00 9,000.00 74,000.00 100,000.00 2,000.00 194,000.00 25,000.00 50,172.00 75,172.00 5,000.00 5,000.00 258,031.00 0.00 0.00 258,031.00 707,730.00  2024-2025 APPROVED 76,523.00 12,417.00 2,296.00 18,400.00 13,330.00 1,323.00 0.00 234.00 124,523.00 8,000.00 2,000.00 3,000.00 12,000.00 2,000.00 2,000.00 14,000.00 6,000.00 8,000.00 57,000.00 5,000.00 4,000.00 9,000.00 74,000.00 100,000.00 2,000..00 194,000.00 25,000.00 47,292.00 72,292.00 5,000.00 5,000.00 258,000.00 219,000.00 0.00 477,000.00 929,815.00  DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 10-580-0000 SALARIES - STREET 10-580-0005 STREETS OVERTIME 10-580-0007 STREETS LONGEVITY 10-580-0010 10-580-0015 RETIREMEN-STREET 10-580-0020 FICA TAX STREET 10-580-0025 WORKERS COMP-STREET 10-580-0030 TWC TAXES-STREET TOTAL SALARIES & BENEFITS 10-580-1000 SUPPLIES - STREETS 10-580-1005 STREET SWEEPER SUPPLIES 10-580-1007 PAINT - STREET 10-580-1100 FUEL & LUBRICANTS - STREET 10-580-1200 UNIFORMS STREET 10-580-1300 SMALL TOOLS - STREET 10-580-1400 BASE/STREET OIL/ASPHALT 10-580-1401 10-580-1402 TRAFFIC CONTROLS/SIGNS TOTAL SUPPLIES MAINTENANCE 10-580-2200 EQUIPMENT MAINTENANCE STRE 10-580-2300 VEHICLE MAINTENANCE STREET 10-580-2815 10-580-2850 10-580-2851 STREET RECONSTRUCTION 10-580-2900 EQUIPMENT RENTAL - STREET TOTAL MAINTENANCE CONTRACT SERVICES 10-580-3280 BLDG INSPECTION FEES 10-580-3296 ASPHALT ZIPPER TOTAL CONTRACT SERVICES MISCELLANEOUS 10-580-4000 TRAINING & TRAVEL- STREET TOTAL MISCELLANEOUS CAPITAL OUTLAY 10-580-5008 CDBG FOXCROSS 10-580-5012 CDBG ALAN SHEPARD 10-580-5016 CDBG BOATMAN/SWANN TOTAL CAPITAL OUTLAY TOTAL STREETS  INSURANCE STREET  SUPPLIES  AD/CAME/PL/CNCNE  SIDEMALK/DRAINAGE REPAIR STREET MAINT/REPAIRS  34    AIRB  CITY OF KIRBY 2024/25. ANNUAL BUDGET  GENERAL FUND-10  GENERALOPERATIONS-590  The General Operations Department provides for expenses not specific to any department. Examples include  auditing services, tax collections, utilities, etc.  35    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL GENERAL OPERATIONS DEPARTMENTAL EXPENDITURES  2022-2023 ACTUAL 3,931.16 18,112.88 16,613.01 0.00 3,914.27 182.46 42,753.78 9,945.50 7,475.23 17,420.73 1,035.03 0.00 722.98 13,949.36 38,718.03 85,581.44 62,468.30 91,365.13 0.00 0.00 0.00 26,000.00 42,245.04 7,370.56 69,728.84 60,752.03 8,952.03 5,885.46 15,004.00 9,676.40 3,400.00 17,040.00 559,894.63 6,110.00 0.00 2,185.69 80.55 8,376.24 628,445.38  2023-2024 YEAR-TO-DATE  2023-2024 BUDGET 6,000.00 15,000.00 20,000.00 0.00 5,000.00 2,000.00 48,000.00 16,700.00 5,500.00 22,200.00 8,000.00 0.00 1,000.00 10,000.00 37,000.00 87,000.00 58,000.00 75,000.00 10,000.00 0.00 0.00 37,000.00 40,000.00 8,700.00 64,000.00 57,000.00 7,000.00 6,500.00 13,300.00 10,000.00 3,400.00 13,500.00 546,400.00 7,000.00 0.00 1,000.00 10,000.00 18,000.00 634,600.00  2024-2025 APPROVED 11,500.00 12,000.00 30,000.00 3,000.00 4,000.00 2,000.00 62,500.00 20,000.00 12,000.00 32,000.00 10,000.00 3,000.00 1,000.00 5,000.00 55,000.00 87,000.00 60,000.00 125,000.00 100,000.00 0.00 76,000.00 30,000.00 40,000.00 8,700.00 75,000.00 58,000.00 8,000.00 6,000.00 14,000.00 6,000.00 3,800.00 12,000.00 783,500.00 6,000.00 0.00 1,000.00 30,222.00 37,222.00 915,222.00  SUPPLIES  10-590-1000 OPERATIONAL EXPENSE 10-590-1001 OFFICE SUPPLIES 10-590-1025 CITY FESTIVAL 10-590-1029 CITY PROGRAMS 10-590-1030 POSTAGE 10-590-1050 COMPUTERS TOTAL SUPPLIES MAINTENANCE 10-590-2100 BUILDING MAINTENANCE 10-590-2200 TOTAL MAINTENANCE CONTRACT SERVICES 10-590-3120 ECONOMIC DEVELOPMENT 10-590-3121 10-590-3220 SECURITY SERVICES 10-590-3310 EMPLOYEE SUPPLEMENTAL BENEFI 10-590-3320 PROFESSIONAL FEES-IT 10-590-3330 VEMICEE/LTABILITZ INSURANCE 10-590-3335 WORKMAN'S COMP INSURANCE 10-590-3340 LEGAL FEES 10-590-3350 ENGINEER 10-590-3353 PROFESSIONAL FEES 10-590-3355 COMP LAND USE PLAN 10-590-3360 10-590-3380 TELEPHONE 10-590-3385 MOBILES & AIR CARDS 10-590-3390 ELECTRICITY & GAS 10-590-3395 ELECTRICITY - STREET 10-590-3400 WATER 10-590-3410 TAX COLLECTOR FEES 10-590-3430 BEXAR APPRAISAL DISTRICT 10-590-3440 ELECTION EXPENSE 10-590-3450 GIS SYSTEM 10-590-3455 HEALTH INSPECTION FEES TOTAL CONTRACT SERVICES MISCELLANEOUS 10-590-4010 MEMBERSHIPS 10-590-4020 AMERICAN RESCUE PLAN ACT EXP 10-590-4900 MISCELLANEOUS 10-590-4905 SENIOR CENTER CONTRIBUTION TOTAL MISCELLANEOUS TOTAL GENERAL OPERATIONS  5,367.99 14,153.67 34,675.24 650.00 3,620.55 10,409.12 68,876.57 22,630.83 11,386.07 34,016.90 3,000.00 0.00 934.57 5,246.36 54,065.75 86,958.38 57,523.06 126,548.94 22,892.05 19,780.52 0.00 42,603.00 38,646.78 9,346.48 64,251.33 55,120.04 7,571.29 5,520.71 17,452.00 5,461.45 3,707.63 9,025.00 635,655.34 4,069.00 16,662.80 44,576.54 17,200.00 82,508.34 821,057.15  EQUIPMENT MAINTENANCE  BEAUTIFICATION & REÇYCLE COM  ACCOUNTING/AUDITOR  36    IRB  GENERAL  FUND  SUMMARY    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  10 -GENERAL  2022-2023 ACTUAL  2023-2024 YEAR-TO-DATE  2023-2024 BUDGET  2024-2025 APPROVED  TOTAL EXPENDITURES  4,597,181.55 5,380,475.66  5,892,612.00 6,466,148.00  REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES 6 USES OTHER SOURCES 10-4800 TRANSFERS IN LIEU OF TAXES 10-4801 TRANSFER IN FOR STREETS MAINT TOTAL OTHER SOURCES OTHER USES 10-590-7000 TRANSFERS TO DEBT SERVICE TOTAL OTHER USES NET OTHER SOURCES 6 USES REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER USES  1,051,463.64 ( 770,279.56) ( 892,156.00) ( 1,041,847.00)  550,000.00 0.00 550,000.00 13,935.85) 13,935.85): 563,935.85  450,000.00 0.00 450,000.00 0.00 0.00 450,000.00  600,000.00 0.00 600,000.00 0.00 0.00 600,000.00  600,000.00 100,000.00 700,000.00 0.00 0.00 700,000.00  1,615,399.49 ( 320,279.56) ( 292,156.00) ( 341,847.00)  37    IRB  WATER/SEWER  FUND    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  20 -WATER REVENUES CHARGES FOR SERVICES 20-4500 SALE OF WATER 20-4510 SEWER CHARGES 20-4520 GARBAGE COLLECTION 20-4530 w/s CAPITAL RESERVE 20-4540 PENALTIES 20-4550 EDWARDS AQUIFER FEES 20-4570 TURN OFF/ON CHARGES 20-4580 WATER/SEWER CONNECTS TOTAL CHARGES FOR SERVICES MISCELLANEOUS 20-4700 MISCELLANEOUS INCOME 20-4705 RECOVERY OF BAD DEBT 20-4720 INTEREST INCOME. 20-4730 CASH SHORT/OVER TOTAL MISCELLANEOUS TOTAL REVENUES  2022-2023 ACTUAL 603,932.12 1,326,363,43 843,492.90 124,628.00 51,801.84 105,913.40 22,950.00 75.00 637.34 2,076.77 90,023.25 59.51 92,796.87 3,171,953.56  2023-2024 YEAR-TO-DATE 1,140,771.92 835,921,40 123,025.05 40,261.07 104,523.78 5,243.04 100.00 340.55 0.00 118,395.29 373.95 119,109.79 4,204,008.50  2023-2024 BUDGET 760,000.00 845,000.00 124,000.00 70,000.00 106,000.00 25,000.00 100.00 200.00 0.00 85,000.00 0.00 85,200.00  2024-2025 APPROVED 840,000.00 1,045,000.00 124,000.00 70,000.00 105,000.00 6,000.00 100.00 300.00 0.00 110,000.00 0.00 110,300.00  1,835,052.45 1,330,000.00 1,542,000.00  3,079,156.69 4,084,898.71 3,260,100.00 3,732,100.00  3,345,300.00 3,842,400.00  38    IRB  CITY OF KIRBY 2024/25. ANNUAL BUDGET  WATER/SEWER FUND-20 WATERSEWER-S0D  The Water/Sewer Department is responsible for sourcing, treating and distributing potable water to homes and businesses. The Water Department also maintains the city's water and sewer infrastructure and allows for the proper discharge of wastewater and sewage. This maintenance includes repairing water mains and sewer pipes, pumps, valves, storm drains and well sites. To ensure the sustainable use and protection of the city's water resource, the Department may implement water conservation and pollution prevention programs. The goals are to ensure that the community has access to clean drinking water, adequate water supply for emergency fire The Utility Billing Department is responsible for the billing and collection of all water, wastewater and garbage revenue. These tasks include billing, collection, customer relations, utility service connections and  services and protect the public health and environment with proper wastewater management.  disconnections, computer data entry and reporting utility data to management.  PERSONNEL SCHEDULE  22/23 1 1 4 1 .5 - 7.5  23/24 1 1 4 1 .5 7.5  24/25 1 1 4 2 .5 8.5  Public Works Director Foreman Water Utility Worker Water Utility Clerk Administrative Program Supervisor  * Position is expensed halfi in General Fund and halfi in Utility Fund  39    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  20 -WATER NONDEPARIMENTAL, DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 20-500-0000 WATER SALARIES 20-500-0005 WATER OVERTIME 20-500-0007 20-500-0010 20-500-0015 20-500-0020 FICA TAX 20-500-0025 WORKERS COMP 20-500-0030 TOTAL SALARIES & BENEFITS SUPPLIES 20-500-1000 OPERATIONAL SUPPLIES 20-500-1030 20-500-1050 20-500-1100 FUEL & LUBRICANTS 20-500-1110 20-500-1200 20-500-1300 20-500-1400 20-500-1401 20-500-1402 TOTAL SUPPLIES MAINTENANCE 20-500-2100 20-500-2200 20-500-2300 VEHICLE MAINTENANCE 20-500-2400 20-500-2800 20-500-2805 20-500-2810 WATER LINES/MAINS 20-500-2815 20-500-2900 TOTAL MAINTENANCE CONTRACT SERVICES 20-500-3350 20-500-3390 20-500-3405 20-500-3450 20-500-3460 20-500-3465 20-500-3480 20-500-3500 20-500-3520  2022-2023 ACTUAL 236,060.40 21,118.07 3,266.82 43,730.47 55,452.08 4,322.28 0.00 19.72 363,969.84 48,934.78 14,277.80 0.00 10,306.39 6,861.65 3,147.62 9,368.74 12,705.36 4,387.80 3,740.74 113,730.88 2,195.77 9,959.44 7,393.48 21,684.37 7,252.81 1,420.20 0.00 185,605.94 0.00 29,099.99 55,105.30 13,195.00 112,811.29 16,171.48 0.00 100.00 100.00 696,156.71 921,470.46  2023-2024 YEAR-TO-DATE 306,889.39 20,501.02 1,085.00 32,807.11 32,665.13 3,508.03 214.92 866.02 398,536.62 41,079.15 18,453.65 0.00 14,985.28 9,461.94 2,103.90 8,656.94 17,600.00 7,586.34 1,596.00 121,523.20 4,295.44 34,290.99 9,579.84 31,922.81 64,903.40 15,306,59 53,313.31 18,910.46 0.00 232,522.84 168.75 36,042.95 51,629.18 13,195.00 85,337.46 11,461.79 0.00 0.00 100.00 538,321.00 936,748.32  2023-2024 BUDGET 319,014.00 58,077.00 1,085.00 60,000.00 60,054.00 5,484.00 0.00 675.00 504,389.00 40,000.00 22,000.00 1,000.00 16,000.00 7,000.00 3,500.00 7,000.00 25,000.00 10,000.00 1,000.00 132,500.00 2,000.00 30,000.00 10,000.00 30,000.00 200,000.00 20,000.00 20,000.00 10,000.00 2,000.00 324,000.00 200.00 21,000.00 56,000.00 13,195.00 108,611.00 10,000.00 1,000.00 500.00 500.00 670,000.00 845,000.00  2024-2025 APPROVED 372,722.00 59,277.00 3,711.00 69,200.00 78,200.00 6,315.00 0.00 994.00 590,419.00 25,000.00 22,000.00 1,000.00 16,000.00 9,000.00 3,500.00 9,000.00 25,000.00 10,000.00 2,500.00 123,000.00 5,000.00 40,000.00 10,000.00 30,000.00 200,000.00 20,000.00 20,000.00 20,000.00 2,000.00 347,000.00 300.00 35,000.00 56,000.00 13,195.00 108,611.00 10,000.00 1,000.00 500.00 500.00 680,000.00 900,000.00  WATER LONGEVITY & INCENTIVE INSURANCE RETIREMENT TWC UNEMPLOYMENT TAX OFFICE SUPPLIES/POSTAGE COMPUTER- WATER CHEMICALS UNIFORMS SMALL TOOLS ASPHALT PI/ANAE/ANO/CMCETE TRAFFIC CONTROLS BLDG. MAINT. EQUIPMENT MAINTENANCE SOFTWARE MAINTENANCE HELIS/PUMPS/DTORS EQUIPMENT RENTAL  SEWER LINBS/AAROIES/IIF ST 117,442.68 REPAIRS DRIVEMAK,SIDEMALRS & 18,257.19  20-500-3310 GYM - EMPLOYEE SUPPLEMENTAL 20-500-3400 WATER PURCHASE/LEASE  STORMWATER ENGINEERING FEES ELECTRIC FOR WELLS EDWARDS AQUIFER PAYMENTS UTILITY BILLING SERVICE WATER CONSERVATION EDUCATION WATER CONSERVATION REBATE PR PERMITS SEWAGE TREATMENT GARBAGE CONTRACTOR  40    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  20 -WATER NONDEPARTMENTAL DEPARTMENTAL EXPENDITURES 20-500-3521 WELL SITE MONITORING TOTAL CONTRACT MISCELLANEOUS 20-500-4000 TRAINING & TRAVEL 20-500-4010 MEMBERSHIP & LICENSE 20-500-4020 MOBILE & AIR TIME 20-500-4100 BAD DEBT EXPENSE 20-500-4101 BAD DEBT EXP 20-500-4200 DEPRECIATION EXPENSE 20-500-4900 MISCELLANEOUS EXP. TOTAL MISCELLANEOUS CAPITAL OUTLAY 20-500-5006 ACKERMAN SEWER 20-500-5012 WATER PIPE REPL BLUE JAY 20-500-5027 CAPITAL OUTLAY - MOWER TOTAL CAPITAL OUTLAY TOTAL NONDEPARIMENTAL  2022-2023 ACTUAL 82,987.00 558.54 7,385.85 533.76 12,919.71 166.73 305,355.03 619.27) 326,300.35 0.00 787.50 0.00 787.50  2023-2024 YEAR-TO-DATE 776.78 1,314.25 6,757.85 0.00 0.00 6.95 0.00 1,504.87 9,583.92 552,702.00 0.00 3,675.00 556,377.00  2023-2024 BUDGET 1,000.00 6,000.00 10,000.00 1,500.00 0.00 500.00 0.00 500.00 18,500.00 0.00 0.00 0.00 0.00 2,706,395.00  2024-2025 APPROVED 1,000.00 10,000.00 12,000.00 1,500.00 0.00 500.00 0.00 1,000.00 25,000.00 250,000.00 0.00 0.00 250,000.00 3,141,525.00  1,927,197.23 1,673,781.23 1,727,006.00 1,806,106.00  2,917,591.74 2,992,324.81  41    IRB  WATER/SEWER  FUND  SUMMARY    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  20 -WATER  2022-2023 ACTUAL  2023-2024 YEAR-TO-DATE  2023-2024 BUDGET 2,706,395.00 638,905.00  2024-2025 APPROVED 3,141,525.00 700,875.00  TOTAL EXPENDITURES  2,917,591.74 2,992,324.81 254,361.82  REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES & USES OTHER USES 20-500-7000 XFERS IN LIEU OF TAXES 20-500-7001 TRANSFER TO GEN-STREET MAINT TOTAL OTHER USES NET OTHER SOURCES & USES REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER USES  1,211,683.69  550,000.00 0.00 550,000.00  450,000.00 0.00 450,000.00  600,000.00 0.00 600,000.00  600,000.00 100,000.00 700,000.00  550,000.00) ( 450,000.00) ( 600,000.00) ( 700,000.00)  295,638.18)  761,683.69  38,905.00  875.00  42    IRB  DEBT  SERVICE  FUND    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2022-2023 ACTUAL 496,931.00 496,931.00 195.82 195.82 497,126.82  30 -DEBT SERVICE  2023-2024 494,017.60 494,017.60 292.04 292.04 494,309.64  2023-2024 BUDGET 487,725.00 487,725.00 200.00 200.00 487,925.00  2024-2025 APPROVED 483,525.00 483,525.00 200.00 200.00 483,725.00  TAXES TOTAL TAXES MISCELLANEOUS 30-4705 INTEREST TOTAL MISCELLANEOUS TOTAL REVENUES  30-4000 PROPERTY TAXES DEBT SERVICE  43    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  30 -DEBT SERVICE NONDEPARIMENTAL DEPARTMENTAL EXPENDITURES DEBT SERVICE  2022-2023 ACTUAL 280,000.00 204,925.00 1,900.00 486,825.00 486,825.00  2023-2024 YEAR-TO-DATE 290,000.00 193,525.00 1,900.00 485,425.00 485,425.00  2023-2024 BUDGET 280,000.00 204,925.00 3,000.00 487,925.00 487,925.00  2024-2025 APPROVED 300,000.00 181,725.00 2,000.00 483,725.00 483,725.00  30-500-6000 BOND PRINCIPAL 30-500-6010 BOND INTEREST 30-500-6020 BOND PAYING AGENT TOTAL DEBT SERVICE TOTAL NONDEPARIMENTAL  44    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  30 -DEBT SERVICE  2022-2023 ACTUAL 486,825.00 10,301.82  2023-2024 YEAR-TO-DATE 485,425.00 8,884.64  2023-2024 BUDGET 487,925.00 0.00  2024-2025 APPROVED 483,725.00 0.00  TOTAL EXPENDITURES  REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES 6 USES OTHER SOURCES 30-4805 GEN FUND TRANSFER IN TOTAL OTHER SOURCES NET OTHER SOURCES & USES REVENUES & OTHER SOURÇES OVER (UNDER) EXPENDITURES & OTHER USES  13,935.85) 13,935.85) ( 13,935.85)  0.00 0.00 0.00 8,884.64  0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00  3,634.03)  45    IRB  DEBT  SCHEULE    Hilkpsecurties  BOND DEBTSERVICE City of! Kirby, TX $6,715,000 General Obligation Bonds, Series 2018 *FINALI NUMBERS-Revised" Principal  Period Ending 09/30/2019 09/30/2020 09/30/2021 09/30/2022 09/30/2023 09/30/2024 09/30/2025 09/30/2026 09/30/2027 09/30/2028 09/30/2029 09/30/2030 09/30/2031 09/30/2032 09/30/2033 09/30/2034 09/30/2035 09/30/2036 09/30/2037 09/30/2038  Interest DebtService 252,468.34 215,925.00 193,525.00 181,725.00 169,425.00 156,625.00 145,025.00 132,925.00 120,450.00 109,350.00 97,950.00 85,675.00 72,256.25 57,900.00 42,762.50 26,437.50 8,906.25  252,468.34 486,725.00 486,525.00 485,925.00 484,925.00 483,525.00 481,725.00 484,425.00 481,625.00 485,025.00 482,925.00 485,450.00 484,350.00 482,950.00 485,675.00 482,256.25 482,900.00 482,762.50 486,437.50 483,906.25  250,000 236,725.00 260,000 226,525.00 270,000 280,000 204,925.00 290,000 300,000 315,000 325,000 340,000 350,000 365,000 375,000 385,000 400,000 410,000 425,000 440,000 460,000 475,000  6,715,000 2,737,505.84 9,452,505.84  Aug9, 2018 1:13 pm Prepared by Hillop Securities (CF)  46  (Finance 7.017KirbyT  TexHIR/PRCIB,PESIA Page4    KIRB  SENIOR CENTER  FUND    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  40 -KIRBY SENIOR CENTER  2022-2023 ACTUAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  2023-2024 YEAR-TO-DATE  2023-2024 BUDGET  2024-2025 APPROVED 4,000.00 4,000.00 5,000.00 13,000.00 63,000.00 131,000.00 68,000.00 20,000.00 600.00 20,600.00 164,600.00  CHARGES FOR SERVICES 40-4501 BUS FARES (TRANS TO SITES) 40-4502 SHUTTLE FARES (TO/FROM KSC) 40-4525 FACILITY RENTALS TOTAL CHARGES FOR SERVICES GRANTS 40-4610 GRANT INCOME AACOG 40-4620 GRANT INCOME VIA METRO TOTAL GRANTS MISCELLANEOUS 40-4700 DONATIONS 40-4720 MEAL DONATIONS TOTAL MISCELLANEOUS TOTAL REVENUES  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  47    TIRB  CITY OF KIRBY 2024/25. ANNUAL BUDGET  SENIOR CENTER FUND-40 SENIOR CENTER-500  The Kirby Senior Center (KSC) is committed to ensuring that no persons excluded from participation in, or denied the benefits of its services, or otherwise subjected to discrimination, on the basis of race, color or national origin as protected by Title VId oft the Civil Rights Act of 1964, as amended ("Title VI"). This fiscal year, the City of Kirby has determined it needs al higher focus on the Senior Center to ensure that our seniors receive thel highest quality ofs services. The Senior Center's personnel will report directly to the City Manager and provide regular reports of all requirements related to the management oft the facility, the well-being The center's programs are funded by various community grants which will bej partially supported by City of  of the senior citizens and any related prerequisites.  Kirby General Funds.  PERSONNEL SCHEDULE  22/23 0 0 0 = 0  23/24 0 0 0 0  24/25 1 1 0.5 2.5  Executive Director Bus Driver Administrative Assistant  48    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  40 -KIRBY SENIOR CENTER NONDEPARTMENTAL DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 40-500-0000 40-500-0010 40-500-0015 40-500-0020 FICA TAX SENIOR CENTER 40-500-0030 TWC TAXES - SENIOR CENTER TOTAL SALARIES 6 BENEFITS SUPPLIES 40-500-1045 40-500-1101 TOTAL SUPPLIES MAINTENANCE 40-500-2300 40-500-2320 TOTAL MAINTENANCE CONTRACT SERVICES MISCELLANEOUS 40-500-4000 STAFF TRAINING 40-500-4010 40-500-4900 MISC EXPENSE TOTAL MISCELLANEOUS TOTAL NONDEPARIMENTAL  2022-2023 ACTUAL  2023-2024 BUDGET  2024-2025 APPROVED 101,600.00 18,400.00 13,680.00 2,118.00 325.00 136,123.00 33,000.00 3,800.00 36,800.00 4,000.00 500.00 4,500.00 1,000.00 599.00 15,800.00 17,399.00 194,822.00  YEAR-TO-DATE  SALARIES - SENIOR CENTER INSURANCE SENIOR CENTER RETIREMENI-SENIOR CENTER  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00  PRE-MADE MEALS KSC - FUEL VEHICLE MAINTENANCE VAN OTHER INSPECTION/REG  DUES & MEMBERSHIPS  49    IRB  SENIOR CENTER  FUND SUMMARY    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  40 -KIRBY SENIOR CENTER  2022-2023 ACTUAL 0.00 0.00  2023-2024 YEAR-TO-DATE  2023-2024 BUDGET 0.00 0.00  2024-2025 APPROVED 194,822.00 30,222.00)  TOTAL EXPENDITURES  0.00 0.00  REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES & USES OTHER SOURCES 40-4800 TRANSFERS IN COK TOTAL OTHER SOURCES NET OTHER SOURCES & USES REVENUES & OTHER SOURÇES OVER  0.00 0.00 0.00  0.00 0.00 0.00  0.00 0.00 0.00  30,222.00 30,222.00 30,222.00  50    IRB  CAPITAL  PROJECTS  FUND    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  50 -CAPITAL PROJECTS REVENUES MISCELLANEOUS 50-4705 INTEREST TOTAL MISCELLANEOUS TOTAL REVENUES  2022-2023 ACTUAL 282,938.74 282,938.74 282,938.74  2023-2024 YEAR-TO-DATE 76,721.03 76,721.03 76,721.03  2023-2024 BUDGET 100,000.00 100,000.00 100,000.00  2024-2025 APPROVED 15,000.00 15,000.00 15,000.00  51    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  50 -CAPITAL PROJECTS NONDEPARIMENTAL  2022-2023 ACTUAL  2023-2024  2023-2024 BUDGET  2024-2025 APPROVED  EXPENDITURES  SUPPLIES CONTRACT SERVICES 50-500-3350 ENGINEERING FEES 50-500-3700 CONSTRUCTION COSTS TOTAL CONTRACT SERVICES MISCELLANEOUS DEBT SERVICE TOTAL NONDEPARTMENTAL  18,835.00 18,835.00  121,630.00 2,547,524.63  0.00  0.00  0.00 2,425,894.63 5,350,000.00 4,000,000.00  5,350,000.00 4,000,000.00  18,835.00  2,547,524.63  5,350,000.00 4,000,000.00  52    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  50 -CAPITAL PROJECTS  2022-2023 ACTUAL 18,835.00  2023-2024  2023-2024 BUDGET  2024-2025  TOTAL EXPENDITURES  2,547,524.63 5,350,000.00 4,000,000.00  REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES & USES OTHER SOURCES OTHER USES  264,103.74 2,470,803.60) ( 5,250,000.00) ( 3,985,000.00)  REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER USES  264,103.74 ( 2,470,803.60) ( 5,250,000.00) ( 3,985,000.00)  53    IRB  ARPA  FUND    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  70 -ARPA REVENUES MISCELLANEOUS 70-4700 MISCELLANEOUS INCOME 70-4720 INTEREST INCOME TOTAL MISCELLANEOUS TOTAL REVENUES  2022-2023 ACTUAL 0.00 1,234.33 1,234.33 1,234.33  2023-2024 YEAR-TO-DATE 16,672.80 1,076.47 17,749.27 17,749.27  2023-2024 BUDGET 0.00 1,000.00 1,000.00 1,000.00  2024-2025 APPROVED 0.00 750.00 750.00 750.00  54    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  70 -ARPA NONDEPARTMENTAL DEPARTMENTAL EXPENDITURES CAPITAL OUTLAY 70-500-5000 70-500-5002 70-500-5005 70-500-5006 70-500-5008 TOTAL CAPITAL OUTLAY TOTAL NONDEPARTMENTAL  2022-2023 ACTUAL  2023-2024 YEAR-TO-DATE 12,590.65 104,018.03 0.00 8,200.00 0.00 124,808.68 124,808.68  2023-2024 BUDGET  2024-2025 APPROVED  GENERATORS POLICE & CITY H ALAN SHEPARD SEWER RESIDENTIAL WATER CREDIT ( 183,075.00) VINECREST SEWER FOXCROSS STREET PROJECT  0.00 1,685.00 12,100.00 0.00 169,290.00) 169,290.00)  0.00 498,360.00 0.00 0.00 302,640.00 801,000.00 801,000.00  0.00 0.00 0.00 0.00 900,000.00 900,000.00 900,000.00  55    CITY OF KIRBY APPROVED BUDGET FISCAL YEAR 2024-2025  70 -ARPA  2022-2023 ACTUAL 169,290.00) 170,524.33  2023-2024 YEAR-TO-DATE 124,808.68  2023-2024 BUDGET 801,000.00  2024-2025 APPROVED 900,000.00  TOTAL EXPENDITURES  REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES 6 USES REVENUES 6 OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER USES  107,059.41) ( 800,000.00) ( 899,250.00)  OTHER USES  170,524.33 ( 107,059.41) ( 800,000.00) ( 899,250.00)  56    IRB  GLOSSARY OF  TERMS AND  ACRONYMS    GLOSSARY OF TERMS  Account:  A term used to identify an individual asset, liability, expenditure control, The total set of records and procedures which are used to record, classify and report information on the financial status and operations ofan entity. The method of accounting under which revenues are recorded when they are earned (whether or not cash isi received att the time) and expenditure that are recorded when goods and services are received (whether or not cash At tax levied on the assessed value ofreal property (also known as "property The process of extinguishing a long-term obligation through as series of A specific amount of money authorized by City Council to make expenditures and incur obligations for specific purposes, frequently used A valuation set upon real property or other property by a government as a basis for levying taxes. Assessed value of property is determined by the An economic resource, tangible or intangible property owned by the City A systematic examination of all governmental resources concluding in a written report and prepared by a certified public accountant. It is intended to test whether financial statements fairly present financial position and A statement purporting to present the financial position of an entity by disclosing its assets, liabilities, and fund balance as ofas specified date. The status of a budget whereby expected resources, including the use of accumulated reserves, exceed or are equal to anticipated expenditures. Ongoing expenses for personnel, contractual services, supplies, and equipment required to maintain the same level of service as previously Bonds are used as long-term debt instruments to pay for capital expenditures. A bond is a written promise toj pay a specified sum ofmoney  revenue control, encumbrance, or fund balance.  Accounting System:  Accrual Basis of Accounting:  disbursements are made at that time).  Ad Valorem Tax: Amortization: Appropriation:  tax").  scheduled payments over aj period of time.  interchangeable with "expenditures".  Assessed Valuation:  Bexar County Appraisal District. for which ai monetary value has been set.  Asset: Audit:  results ofc operation.  Balance Sheet: Balanced Budget: Base Budget:  authorized by the City Council.  Bond:  57    (principal) at a specified future date (maturity date), as well as periodic interest paid at a specified percentage of the principal (interest rate). The creditworthiness of a government's debt as evaluated by independent A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. The term usually indicates a financial plan for a single fiscal year.. The official enactment by the City Council establishing the legal authority Assets of significant value ($5,000 or greater individually) which have a  Bond Rating:  agencies.  Budget (Operating):  Budget Ordinance: Capital Asset:  for officials to obligate and expend resources. useful life ofmore than one year.  Capital Improvement Program: A plan for capital expenditures to be incurred each year over a fixed period  ofs several years setting forth each capital project, identifying the expected beginning and ending date for each project, the amount and the method of Expenditures which result in the acquisition or addition of capital assets. Basis ofaccounting that recognizes transactions or events when: related cash The management of cash necessary to fund government services while investing available cash to earn interest revenue. Cash management refers to the activities of forecasting the inflows and the outflows of cash, mobilizing cash toi improve its availability for investment, establishing and maintaining banking relationships, and investing funds to achieve the highest interest and return available for temporary cash balances.  financing.  Capital Outlay: Cash Basis of Accounting: Cash Management:  amounts are received or disbursed.  Certificate of Obligation (CO): Legal debt instruments used to finance capital improvement projects,  equipment purchases, and other assets. Certificates ofobligation arel backed by the full faith and credit of the government entity and are fully payable from a property tax levy. Certificates of obligation differ from general obligation debt in that they are approved by the City Council and are not A list ofa all taxable properties, values and exemptions in the City. The classification system used by the City to organize the accounting for The appropriation ofreserve funds for future allocation ini the event specific budget allotments have expired and additional funds are needed.  voter approved.  Certified Tax Rolls: Chart of Accounts: Contingency:  various funds.  58    Debt Service: Debt Service Fund:  The obligation to pay the principal and interest of all bonds and other debt instruments according to aj pre-determined payment schedule. A fund established to finance and account for the accumulation ofresources for, and the payment of, general long-term debt principal and interest. Also Taxes remaining unpaid after January 31St, in which a penalty is assessed An administrative division of the City having management responsibility for an operation or a group ofrelated operations within a functional area. Expiration in the service life of capital assets, attributable to wear and tear through use and lapse of time, obsolescence, inadequacy, or other physical or functional cause. The portion oft the cost ofa capital asset charged as an A tax rate which will generate the same amount oft tax revenue on the same tax base in the next fiscal year as in the current fiscal year. Obligations in the form of purchase orders, contracts, or salary commitments, which are reserved in specified appropriations. Encumbrances cease to exist when an invoice is paid or when an actual A proprietary fund used to account for operations that are financed and operated in ai manner similar to private business enterprise where the intent ofthe governing body is to recover the cost of providing goods or services through fees. Rate schedules for these services are established SO that revenues are adequate to meet all necessary expenses including debt service The incurring of liability, payment of cash, or the transfer property for the purpose of acquiring an asset or service or settling a loss. A designated 12-month accounting period. The fiscal year for the City begins on October 1sta and ends on September 30 the following year. A pledge of the general taxing power of a government to repay debt Ameasure ofauthorized personnel calculated by dividing hours ofwork per year by the number ofl hours worked per year by a full-time employee. A fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related  called a sinking fund. fori non-payment.  Delinquent Taxes: Department: Depreciation:  expense during a particular period.  Effective Tax Rate: Encumbrance:  liability is established.  Enterprise Fund:  for capital costs.  Expenditure: Fiscal Year (FY): Full Faith and Credit:  obligations (typically used in reference to bonds).  Full-Time Equivalent (FTE):  Fund:  59    liabilities and residual equities or balances and changed therein. Funds are usually established to account for activities ofa certain type. The excess of an entity's revenues over expenditures and encumbrances since the inception of the fund. This number should equal the difference between the revenues and the expenditures reported inag governmental fund. Generally Accepted Accounting Principles = uniform standard and guidelines for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompasses the conventions, rules, and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general application, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. The primary authoritative body on the application of GAAP to state and local governments is the Governmental Accounting Standards Board (GASB). The largest fund within the City, the general fund accounts for most of the financial resources of the government, which may be used for any lawful purpose. The general fund is used to account for the ordinary operations of Bonds for whose payments the full faith and credit for the issuing body are pledged. More commonly, but not necessarily, general obligation bonds are those payable from taxes and other general revenue. GO Bonds must be The broadest category of fund types which includes those funds that are used to account for tax-supported (governmental) activities. It refers to the general fund, all special revenue funds, and the debt service fund. Contributions or gifts of cash or other assets from another government to be The expenditure group used to account for transfers between funds. Aj plan of organization for purchasing, accounting, other financial activities which, among other things, provides that: the duties of employees are subdivided sO that no single employee handles a financial action from beginning to end; proper authorizations from specific responsible officials are obtained before key steps in the processing of transactions are completed; and records and procedures are arranged appropriately to Securities and real estate purchases and held for the production of income in the form ofinterest, dividends, rentals, or base payments received.  Fund Balance:  GAAP:  GASB is a private, non-govermmental organization.  General Fund:  the City.  General Obligation Bond:  authorized by public referenda.  Governmental Fund:  Grant:  used for a specific purpose, activity, or facility.  Interfund Transfers: Internal Control:  facilitate effective control.  Investments:  60    Levy: Liability:  To impose taxes, special assessments, or service charges for the support of Debt or other legal obligations arising out of transactions for goods and services received int the past which must be liquidated renewed, or1 refunded at some future date. A liability does noti include encumbrances. A budget that lists each expenditure category (salary, materials, telephone, service, travel, etc.) separately along with the dollar amount budgeted for A short-term, interest-bearing note issued by a government in anticipation of tax revenues to be received at a later date. The note is retired from the  City activities.  Line Item Budget:  each specified category.  Limited Tax Note:  tax revenues to which it is related.  Long-Term Debt: Maturities:  Debt amount with ai maturity of more than one year. obligations mature and may be reclaimed.  The dates on which the principal or stated values of investments or debt  Modified Accrual Accounting: A basis of accounting according to which (a) revenues are: recognized in the  accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, ifmeasurable. This differs from the full accrual, which recognizes the financial effect of transactions when they occur, regardless of the timing of related cash flows. Both differ from the cash basis of accounting that recognizes transactions when related cash amounts are Other Post Employment Benefits which are accounting, and financial reporting provisions requiring government employers (under GASB) to measure and report the liabilities associated with other (than pension) post- employment benefits. A major category of OPEB is retiree medical A financial plan that presents expenditures for the fiscal year and estimates Ai formal legislative enactment of the City carrying full force and effect of a law within the City. Enactment of ordinances are often specified or implied by the City Charter. Revenue - raising measures or assessment of An account used toi indicate that aj portion of fund equity is legally restricted fora a specific purpose or not available for appropriation and spending. An ownership account reflecting the accumulated earnings ofaj proprietary-  received or disbursed.  OPEB:  insurance benefits.  Operating Budget: Ordinance:  of revenue to finance them.  fees and fines are normally established by an ordinance.  Reserve:  Retained Earnings:  type fund.  61    Revenue: Revenue Bond:  The yield of taxes and other sources of income that the City collects and Government issued bonds which do not pledge the full faith and credit of the jurisdiction and must therefore rely on operating revenues other than property taxes to repay the bonded indebtedness. These bonds are used by A fund used to account for the proceeds of specific revenue sources (other than special assessments or for major capital projects) that are legally The total value ofa all real and personal property in the City as of] January 1st ofeach year, as certified by the Appraisal Review Board. The total amount to be raised by general property taxes for purposes The amount oft tax levied for each $100 of assessed valuation.  receives into the treasure for public use.  enterprise funds.  Special Revenue Fund:  restricted to expenditure for specified purposes.  Tax Base: Tax Levy: Tax Rate: Yield:  specified in the tax levy ordinance.  Thei rate earned on an investment based on the price paid for thei investment.  ACRONYMS  ACFR BCAD CIP CO FTE FY GAAP GASB GF GFOA GO I&S 0&M RB  Annual Comprehensive Financial Report Bexar County Appraisal District Capital Improvements Program Certificates of Obligation Debt Full-Time Equivalent Fiscal Year Generally Accepted Accounting Principles Governmental Accounting Standards Board General Fund Government Finance Officers Association General Obligation Debt Interest & Sinking Operations & Maintenance Revenue Bonds  62