AIRB  City of Kirby  2024-2025  Proposed  Budget    City of Kirby Proposed Budget  For the Fiscal Year  October 1, 2024 - September 30, 2025  This budget will raise more total 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  to the tax roll this year.  The amounts above are based on the City's property tax rates calculated as follows:  Tax Rate  Adopted FY2024 .591244 504055 .087189  Proposed FY 2025 .579799 .499119 .080680  Total Property Tax Rate  Maintenance & Operations Debt Rate  The above information is presented to comply with requirements of Section 102.005 oft the Texas Local  Government Code.    TABLE OF CONTENTS  Overview and About the City ofKirby. City Manager's Letter. 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..... Senior Center Fund Summary. Capital Projects Fund Revenue. Expenses. ARPA Fund Revenue. Expenses.  Budgeted Personnel by Department and Position  0 12 14 .16 18 20 22 .24 .26 28 30 31 32 35 36 .37 38 39 40 41  44 45 46 .47 48 49 .50  Capital Projects Fund Summary.  Capital Projects Fund Summary Glossary ofTerms and Acronyms.    PREPAREDBY  City of Kirby Administration  CITY OF KIRBY PROPOSED BUDGET  FOR THE FISCAL YEAR 2025  OCTOBER 1, 2124-SBPIEMIBER 30, 2024  Overview  Section 102.007 of the Texas Local Government Code requires the following statement be included on the cover page of the proposal and adopted budget: This budget will raise more revenue from property taxes than last year's budget by an  amount of $193,363 which is a 3.05% increase from last year's budget.  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.  1    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  groer@clyokirbyorg podac@lyoliby.org nitt@cityotkiroy.org mlozano@elyolkirbyorg mgrant@clyplkrbyorg moina@ctyolarvy.org sanchez@clyolarbyorg  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 O * IRBY AREACODE210 661-46718661-3198 FAX661-4525 August 22, 2024  CITS OE IRBY  2BAUMANSTREET  KIRBY, TEXAS78219-1098  Honorable Mayor Griderand 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, 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. In 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 importance of communtyengagement 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 for 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 madea positive impact on the lives ofs so many residents. Thank youi for all that you do to make our citya a better place to live and  ofunity among our diverse population and businesses.  opportunities to develop strategies that promote an increased use of city parks.  thrive. Sincerely,  Aiks Apphl Wyndie T. Applewhite City Manager  3    IRB  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. The 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 thej primary operating fund fori 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 safety,  streets and parks. Enterprise Funds  Enterprise Funds are used to account for governmental activities that are like those found in private businesses. The major revenue source for these funds is the rate revenue generated from the customers who receive the services provided. Expenses for these services are paid for through revenue generated from services provided. The Water/Sewer Fund is the City's only enterprise fund. This fund is used to account for the operations oft the water, wastewater and refuse services  in the City. Debt Service Funds  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  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 of2 2021 (H.R.1 1319).  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.  4    IRB  FY2024-2025 Annual Budget  Senior Center Fund  The Senior Center Fund is used to account for the activities of the Kirby Senior Center (KSC). The KSC receives funding from grants, donations and support from the City ofl Kirby.  5    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 N Police Municipal Court Streets  Animal Services Water/Sewer  6    BUDGETED PERSONNEL BY DEPARTMENT AND POSITION  (Full-Time Equivalents)  GENERALI FUND City Administration City 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 MUNICIPALCOURT Fire. Department Chief Captain Firefighter/EMT Firehghter/EMT : Part Time* Paramedic  2022-23 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 1 1 23.6  2023-24 1 1 1 0.5 0 1 4.5 1 1 I 9 1 16 1 1 1 3 1.5 5.5 0.1 0.1 1 1 23.6 1 1 1 3 9 1 3 17  2024-25 1 1 1 0.5 1 0 4.5 1 1 1 1 1 1 9 1 16 I 1 3 1.5 5.5 0.1 0.1 1 1 23.6 1 I 3 9 3 17  1 3 9 1 3 17  TOTAL: FIRE. DEPARTMENT  7    GENERAL FUND City Administration Animal Services Animal Services Superviosr Animal Services Officer Kennel Technician Parks Maintenance Worker TOTALPARKS Streets Maintenance Worker TOTALSTREETS TOTAL GENERAL FUND WATER/SEWERI FUND Water/Sewer Public Works Director Foreman Water Utility Worker Total Water/Sewer Admin Program Supervisor Water Utility Clerk Total Administrative Support TOTAL WATER/SEWER FUND SENIOR CENTER FUND Senior Center Executive Director Bus Driver Administrative Assistant TOTAL SENIOR CENTER FUND Total City Positions (FTE & PTE)  2022-23  2023-24  2024-25  1 1 0.75 2.75 2 2 2 2 52.85  1 1 0.75 2.75 2 2 2 2 52.85  1 1 0 2 2 2 2 2 52.1  TOTAL ANIMAL SERVICES  1 1 4 6 0.5 1 1.5 7.5  1 1 4 6 0.5 2 2.5 8.5  1 4 6 0.5 1 1.5 7.5  0 0 0 0 60.35  0 0 0 0 60.35  1 0.5 2.5 63.1    CITY OF KIRBY PROPOSED FY 2024/25 BUDGET SUMMARY-, 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 Servicel 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  9    AIRB  GENERAL  FUND    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL REVENUES TAXES  2023-2024 ACTUAL  2024-2025 APPROVED BUDGET BUDGET pR WORKSPACE_ 75,000 570,000 140,000 17,000 325,000 62,000 1,000 500 388,500 70,000 6,000 500 10,000 0 20,000 3,000 15,000 12,000 2,000 2,000 600 200 100,000 2,250 2,000 245,550 11,000 0 11,000 125,000 15,000 4,000 4,000 0 50 148,050  2021-2022 ACTUAL 2,466,355 72,322 542,066 118,043 15,992 3,044,360 355,638 71,738 4,046 189 431,611 66,518 8,669 360 6,970 500 18,920 3,019 10,610 11,670 2,415 876 747 50 131,551 3,240 0 266,115 10,649 250,915 162,873 21,161 4,474 4,136 1,300 72 194,016  2022-2023 ACTUAL  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET  YEAR END  10-4000 PROPERTY TAXES CURRENT 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 DOMATIONS/LICENSE FEE 10-4215 PARK 6 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 6 FEES INTERSOVERAMENTAL 10-4300 SCHOOL CROSSING GUARD REV. 10-4310 AMERICAN RESCUE PLAN ACT FUNDS 240,267 10-4315 OPIOID SETTLEMENT TOTAL INTERGOVERIENTAL 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  2,599,594 2,790,000 2,792,730 2,790,000 2,982,751  10-4001 PROPERTY TAXES CURRENT -COSA ( 170,419) ( 171,372) ( 160,000) ( 147,126) ( 147,126) ( 150,000)  71,550 628,076 157,019 18,391 330,640 65,503 2,529 471 399,143 58,063 5,353 315 6,295 0 14,472 1,688 11,987 11,645 1,851 853 729 170 131,551 1,850 0 246,821 12,584 0 0 12,584 99,323 14,346 3,954 3,452 0 72 121,146  67,000 616,000 154,000 17,000 335,000 70,000 4,000 500 409,500 70,000 6,000 500 10,000 5,000 20,000 3,000 10,000 12,000 3,000 1,000 1,000 200 100,000 1,750 2,000 245,450 12,700 0 0 12,700 125,000 17,000 4,000 4,000 100 75 150,175  73,975 512,078 127,602 14,852 320,473 58,453 1,416 471 380,812 44,471 5,002 0 3,195 0 16,750 1,360 7,878 10,625 1,730 605 579 25 68,214 1,620 162,055 9,195 0 534 9,729 68,088 7,536 2,461 2,157 0 44 80,288  75,000 560,000 140,000 17,000 320,500 62,000 1,500 500 384,500 50,000 5,000 0 3,500 0 16,750 1,500 8,000 10,650 1,800 650 650 50 68,214 1,700 0 168,464 10,000 0 534 10,534 70,000 9,000 2,750 2,500 0 50 84,300  3,303,258 3,484,000 3,374,111 3,434,874 3,634,751  10    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL REVENUES CHARGES FOR SERVICES 10-4510 EMS FEES 10-4520 POLICE - COPIES 6 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 GRANF-SOADAH/SMAB: 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 10-4718 LEASE PAYMENT-SENIOR CENTER 10-4719 LEASE PYMT BEXAR cO ANIMAL TOTAL MISCELLANEOUS TOTAL REVENUES  2023-2024 ACTUAL 273,749 789 0 10,641 285,178 0 0 0 5,764 22,500 0 3,481 31,745 20,586 85,060 0 0 0 0 105,646  (- 2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 300,000 800 0 20,000 30,000 350,800 258,000 219,000 76,000 6,000 0 0 1,500 560,500 10,000 75,000 0 150 0 0 85,150  2021-2022 ACTUAL 250,514 2,522 1,820) 14,190 0 265,405 0 0 0 9,210 0 84,937 1,282 95,429 14,657 17,652 0 0 32,311 4,580,162  2022-2023 CURRENT YEAR-TO-DATE PROJECTED REQUESTED  ACTUAL 258,254 646 0 15,818 0 274,719 300,000 0 0 0 0 832 300,832 11,434 66,226 0 0 0 0 77,660  BUDGET 250,000 2,000 75,000 20,000 0 347,000 258,031 0 0 9,200 0 0 1,200 268,431 8,000 70,000 5,000 200 0 0 83,200  YEAR END 280,000 800 0 12,000 292,800 0 0 0 5,764 22,500 0 3,481 31,745 23,000 95,000 0 25 0 0 118,025  4,736,162 5,000,456 4,429,563 4,525,242 5,424,301  11    AIRB  CITY OF KIRBY  GENERAL FUND-10 CITY COUNCIL-510  2024/25 PROPOSED ANNUAL BUDGET  The City Council is the legislative and government body for the City and is composed of a mayor and six council members. The Mayor and Council are elected at-large. All serve two year terms. City Council  enacts ordinances, which ensure the health, safety, and welfare of residents.  Council meetings are scheduled for 7:00 P.M. the second and fourth Thursday ofe each month.  COUNCIL SCHEDULE  22/23 6 7  23/24 1 6 = 7  24/25 1 6 = 7  Mayor Council Members  12    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL CITY COUNCIL DEPARTMENTAL 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 10-510-1000 AWARDS & MISCELLANEOUS TOTAL SUPPLIES MISCELLANEOUS 10-510-4000 TRAINING 6 TRAVEL EXPEN 8,892 10-510-4001 EDUCATION AND TRAINING 10-510-4005 CITY COUNCIL EVENTS TOTAL MISCELLANEOUS TOTAL CITY COUNCIL  2023-2024 ACTUAL  2024-2025 BUDGET DR 3,300 12,600 600 16,500 5,000 5,000 12,000 5,000 2,100 19,100 40,600  2021-2022 ACTUAL  2022-2023 ACTUAL  CURRENT YEAR-TO-DATE PROJECTED REQUESTED APPROVED  BUDGET 2,400 5,400 600 8,400 3,000 3,000 7,000 5,000 2,100 14,100 25,500  YEAR END  BUDGET WORKSPACE  0 3,842 287 4,129 2,839 2,839 0 0 8,892 15,860  65 5,275 386 5,726 3,391 3,391 11,693 0 1,674 13,367 22,484  2,311 6,650 480 9,442 4,799 4,799 1,590 65 2,100 3,755 17,996  2,400 7,700 600 10,700 5,000 5,000 2,000 1,000 2,100 5,100 20,800  13    AIRB  CITY OF KIRBY  GENERAL FUND-10  2024/25 PROPOSED ANNUAL BUDGET  CITY ADMINISTRATION-S20  The City Manager is appointed by and reports to the Mayor and City Council, advising City Council on present conditions and future City requirements. The City Manager is ultimately responsible for all services provided by the city. The City Manager's Office creates and presents the City budget, administers policies established by the City Council, appoints City employees, and has administrative oversight ofa all City departments, programs, and projects. 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, ordinances, resolutions, and other related business; maintaining official city records and overseeing records management. In essence, the purpose of the department is to maintain and enhance the partnership among citizens, elected officials and city employees through efficient and effective management and delivery of all public services. The Finance Director is responsible for monitoring and accounting for all financial transactions of the City. In addition, the department is accountable for establishing, monitoring, and updating the City's fiscal and purchasing policies to ensure they are both responsive in the current environment and in compliance with applicable 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 of Financial Services is to maintain the financial integrity of the City and provide comprehensive and integrated financial management, administration, and support 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  services to City departments and other customers sO that they can accomplish their missions.  compensation. Policy is determined by the City Manager.  PERSONNEL SCHEDULE 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 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  14    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL CITY ADMINISTRATION  2023-2024 ACTUAL 354,471 5,875 686 0 10,305 20,339 14,374 651 406,701 12,185 12,185 7,537 1,585 3,241 1,663 14,026 5,641 50 0 5,691 438,603  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 385,000 0 2,880 0 41,400 58,182 5,624 526 493,612 13,000 13,000 8,000 10,000 3,500 2,000 23,500 10,000 3,000 0 13,000 543,112  2021-2022 ACTUAL 231,085 0 7,097 7,000 22,159 36,312 3,687 27 307,368 15,344 15,344 2,347 5,298 27,174 1,988 0 10,705 360,591  2022-2023 ACTUAL 249,156 3,258 5,929 0 12,418 29,889 9,517 21 310,188 11,114 11,114 3,192 13,319 2,756 1,376 20,643 4,499 325 27 4,851 346,796  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET 283,139 3,000 2,261 0 36,000 45,798 4,182 405 374,785 16,000 16,000 7,500 15,000 5,000 2,500 30,000 10,000 3,000 0 13,000 433,785  YEAR END  SALARIES & BENEFITS 10-520-0000 SALARIES ADMIN. 10-520-0005 ADMIN OVERTIME 10-520-0007 ADMIN LONGEVITY 10-520-0008 ADMIN PREMIUM PAY 10-520-0010 INSURANCE ADMIN 10-520-0015 RETIREMENI-ADMIN 10-520-0020 FICA TAX ADMIN 10-520-0030 TWC TAXES-ADMIN TOTAL SALARIES 6 BENEFITS MAINTENANCE 10-520-2400 SOFTWARE MAINTENANCE TOTAL MAINTENANCE CONTRACT SERVICES 10-520-3100 RECRUITING EXPENSE ADMI 5,530 10-520-3110 PUBLICATION EXPENSE ADM 13,999 10-520-3130 RECODIFICATION 10-520-3140 WEB SERVICES TOTAL CONTRACT SERVICES MISCELLANEOUS  370,000 6,000 686 0 13,000 23,000 14,500 800 427,986 12,185 12,185 8,000 7,000 3,500 2,000 20,500 6,000 500 0 6,500 467,171  10-520-4000 TRAINING & TRAVEL ADMIN B,717 10-520-4010 MEMBERSHIP EXPENSE ADMI 10-520-4011 CLEARING ACCOUNT TOTAL MISCELLANEOUS TOTAL CITY ADMINISTRATION  15    AIRB  CITY OF KIRBY  GENERAL FUND-10 POLICE-530  202425PROPOSED ANNUAL BUDGET  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 SWAT 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 3 1.5 0.1 1 23.6  23/24 1  24/25 1 1 1 1 1 1 9 1 1 1 3 1.5 0.1 1 - 23.6  Chiefo of Police 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  9 1 1 3 1.5 0.1 1 23.6  * Part' Time Police Officers are budgeted as 1 full time position **Part Time Dispatchers are budgeted as 1.5 full time positions ***School Crossing Guard is budgeted at 1/10 ofay position  16    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL POLICE  2023-2024 ACTUAL 880,305 64,195 11,918 0 120,738 109,562 17,724 2,822 22,532 270 633 30,296 3,650 57,381 46,475 1,633 29,013 47,085 1,626 10,305 136,137 0 0 82 0 6,500 6,582 8,056 240 0 8,296 89,133 0 89,133  (------- 2024-2025 BUDGET  2021-2022 ACTUAL  2022-2023 CURRENT YEAR-TO-DATE PROJECTED REQUESTED  APPROVED BUDGET WORKSPACE_  DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 10-530-0000 SALARIES POLICE DEPT. 696,521 10-530-0005 POLICE OVERTIME 10-530-0007 POLICE LONGEVITY 10-530-0008 POLICE PREMIUM PAY 10-530-0010 INSURANCE PD 10-530-0015 RETIREMENT PD 10-530-0020 FICA TAX PD 10-530-0030 TWC TAXES PD TOTAL SALARIES & BENEFITS 10-530-1000 OPERATIONAL SUPPLIES PD 9,811 10-530-1003 PD SPECIAL EXPENSES 10-530-1100 FUEL & LUBRICANTS PD 10-530-1200 UNIFORMS PD TOTAL SUPPLIES MAINTENANCE 10-530-2100 BUILDING MAINTENANCE 10-530-2200 EQUIPMENT MAINTENANCE P 3,400 10-530-2300 VEHICLE MAINTENANCE PD 10-530-2400 SOFTWARE MAINTENANCE 10-530-2600 RADIO MAINTENANCE PD 10-530-2601 RADIO ACCESS FEE TOTAL MAINTENANCE CONTRACT SERVICES 10-530-3150 CRIME LAB TESTING 10-530-3170 PRISONERS 10-530-3180 FIREARMS QUALIFICATIONS 10-530-3185 RACIAL PROFILING CONSUL TOTAL CONTRACT SERVICES MISCELLANEOUS 10-530-4000 TRAINING & TRAVEL PD 10-530-4010 MEMBERSHIPS PD 10-530-4015 K-9 OFFICER TOTAL MISCELLANEOUS CAPITAL OUTLAY 10-530-5002 VEHICLES 10-530-5020 SOUTHWEST BORDER GRANT TOTAL CAPITAL OUTLAY TOTAL POLICE  ACTUAL  BUDGET  YEAR END  795,897 1,146,248 110,174 13,347 0 125,743 132,095 17,014 40 7,923 176 0 19,524 35,604 63,229 21,416 3,331 26,839 45,429 1,886 10,218 109,118 0 0 1,782 8,500 6,500 16,782 8,380 370 0 8,750 5 832 836  960,000 1,146,248 65,000 11,918 0 140,000 144,000 18,500 3,000 25,000 500 633 35,000 7,000 68,133 48,000 15,000 32,000 48,000 2,000 11,000 156,000 0 0 500 0 6,500 7,000 9,000 500 9,500 90,000 0 90,000  91,155 11,875 31,000 121,574 111,654 13,824 477 1,078,081 0 0 38,963 17,247 66,020 11,461 24,030 15,603 0 9,510 64,004 500 0 3,000 8,500 6,500 18,500 5,085 240 10,330 15,655 0 20,811 20,811 1,263,070  85,099 17,843 0 168,000 181,633 18,113 2,728 11,000 1,500 0 35,000 12,000 59,500 15,000 4,850 25,000 36,901 3,100 10,500 95,351 0 500 4,000 8,500 6,500 19,500 12,000 1,000 0 13,000 112,000 0 112,000  85,099 17,843 0 168,000 181,633 18,113 2,728 25,000 1,500 0 35,000 12,000 73,500 20,000 4,850 30,000 36,901 3,100 10,500 105,351 0 500 2,000 0 6,500 9,000 12,000 1,000 13,000  1,194,310 1,619,664 1,207,264 1,342,418 1,619,664  SUPPLIES  CRIME PREVENTION  S.W.A.T.  1,393,024 1,919,015 1,504,793 1,673,051 1,820,515  17    IRB  CITY OF KIRBY  GENERAL FUND-10 MUNICIPAL COURT-540  2024/25 PROPOSED ANNUAL BUDGET  The Municipal Court represents the judicial branch oft the City's government and has jurisdiction over all Class Cmisdemeanors and City Ordinances. The staff is responsible for ensuring all court papers are accurate, orderly, and complete. The staff also directly interacts with the public, providing all services needed including  explaining to defendants the court procedures and their options. Court sessions are held on the third Wednesday of each month.  PERSONNEL SCHEDULE  22/23 1 1  23/24  24/25 1 - 1  Municipal Court Clerk  1  18    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL COURT  2023-2024 ACTUAL  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 41,600 1,350 0 0 9,200 6,275 623 117 59,165 1,000 1,000 13,000 13,000 9,000 6,000 500 3,000 11,000 29,500 1,500 1,500 - 104,165  2021-2022 ACTUAL 21,774 539 422 2,000 2,847 3,522 381 15 31,500 440 440 401 8,502 11,550 6,500 126 ( 2,038 6,885 27,099  2022-2023 CURRENT YEAR-TO-DATE PROJECTED REQUESTED  DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 10-540-0000 SALARIES-COURT 10-540-0005 COURT OVERTIME 10-540-0007 COURT LONGEVITY 10-540-0008 COURT PREMIUM PAY 10-540-0010 INSURANCE COURT 10-540-0015 RETIREMENT-COURF 10-540-0030 TWC TAXES-COURT TOTAL SALARIES & BENEFITS SUPPLIES 10-540-1000 COURT SUPPLIES TOTAL SUPPLIES MAINTENANCE 10-540-2400 COMPUTER SOFTWARE COURT 8,101 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 SECURITY EXPENSE 10-540-3230 IMPOUND YARD EXPENSE TOTAL CONTRACT SERVICES MISCELLANEOUS 10-540-4000 TRAINING & TRAVEL TOTAL MISCELLANEOUS CAPITAL OUTLAY 10-540-5001 COMPUTER TECH COURT TOTAL CAPITAL OUTLAY TOTAL COURT  ACTUAL 34,751 3,203 468 0 7,773 5,873 555 27 52,649 393 393 3,812 0 3,812 9,750 3,000 18) 2,718 7,941 23,391  BUDGET 35,360 1,350 530 0 8,000 5,914 540 90 51,784 1,000 1,000 8,150 800 8,950 9,000 13,000 1,500 3,600 10,000 37,100 1,500 1,500 1,000 1,000 101,334  YEAR END  28,510 2,020 530 0 5,485 2,743 316 163 39,768 452 452 12,739 12,739 9,000 6,500 0 262 9,525 25,287 1,172 1,172  32,000 1,700 530 0 6,500 3,200 325 200 44,455 1,000 1,000 12,739 12,739 9,000 7,000 0 500 11,000 27,500 1,172 1,172 0 0 86,866  FICA TAX COURT  0 80,244  67,541  79,417  19    IRB  CITY OF KIRBY  GENERAL FUND-10  2024/25 PROPOSED ANNUAL BUDGET  FIRE-550  The Kirby Fire Department is dedicated toj providing excellent services with fire suppression, rescue and medical services that consist of basic life support with mobile intensive care to all citizens and visitors of Kirby. These services are accomplished through the following divisions: Administration, Fire Suppression and EMS Operations. The Kirby Fire Department is dedicated to improving the ISO rating for the City of Kirby. This is accomplished with the starting of a Fire Enforcement Program. Having in-house Fire Inspectors, instead of outsourcing inspectors, we can develop annual fire inspection programs, to ensure safety of all citizens and visitors. With improvement oft the ISO rating, property owners could see a decrease in insurance rates.  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 Firefighter/EMT Firefighter/EMT Part Time * Paramedic  *] Part Time Firefighter/EMT position is budgeted as 11 full time position  20    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL FIRE  2023-2024 ACTUAL 780,433 89,542 15,452 0 120,275 106,225 16,701 2,527. 9,826 50,460 43,386 18,166 7,246 10,791 139,874 8,444 14,356 34,850 0 720 4,268 62,638 13,000 0 13,000 8,942 5,275 45,261 59,478 0 6,460 0 0 6,460  2024-2025 BUDGET DR 875,215 58,105 18,019 0 128,000 135,817 16,755 2,478 10,000 50,000 47,000 21,000 8,000 18,000 154,000 15,000 27,000 40,000 4,000 1,000 6,000 93,000 2,000 12,000 14,000 10,000 5,275 100,000 115,275 6,000 0 0 0 6,000  2021-2022 ACTUAL 576,703 70,298 8,523 29,000 91,692 88,183 14,429 859 879,688 10,161 33,523 50,034 7;317 9,960 132,548 8,120 26,756 3,585 840 5,468 89,750 2,646 9,000 4,914 68,300 7,955 4,406 70,589 82,950 18 9,159 ( 10,485 22,309 22,328 64,299 1,317,535  2022-2023 ACTUAL 668,173 94,896 10,580 0 104,919 108,912 15,105 38 5,344 40,472 10,086 14,498 5,000 6,087 81,486 14,594 10,635 45,416 4,540 548 5,012 80,745 3,893 12,000 56,654 0 72,547 7,985 5,185 103,873 117,043 6,449) 0 0 0 6,449)  CURRENT YEAR-TO-DATE PROJECTED REQUESTED APPROVED  DEPARTMENTAL EXPENDITURES SALARIES 6 BENEFITS 10-550-0000 SALARIES - FIRE DEPT. 10-550-0005 FIRE OVERTIME 10-550-0007 FIRE LONGEVITY 10-550-0010 INSURANCE FD 10-550-0015 RETIREMENT - FD 10-550-0020 FICA TAX FD 10-550-0030 TWC TAXES FD TOTAL SALARIES & BENEFITS 10-550-1000 OPERATIONAL SUPPLIES 10-550-1001 MEDICAL SUPPLIES EMS 10-550-1002 EMS BILLING SERVICE 10-550-1100 FUEL 6 LUBRICANTS FD 21,553 10-550-1200 UNIFORMS FD 10-550-1250 BUNKER GEAR TOTAL SUPPLIES MAINTENANCE 10-550-2100 BUILDING MAINTENANCE 10-550-2200 EQUIPMENT MAINTENANCE 10-550-2300 VEHICLE MAINTENANCE F 44,981 10-550-2400 SOFTWARE MAINTENANCE 10-550-2600 RADIO MAINTENANCE - FD 10-550-2601 RADIO ACCESS FEE - FD TOTAL MAINTENANCE CONTRACT SERVICES 10-550-3240 MEDICAL WASTE DISPOSAL- 10-550-3250 MEDICAL DOCTOR 10-550-3260 FIRE PUMPER LEASE PURCH 51,739 10-550-3265 INTEREST ON LEASES TOTAL CONTRACT SERVICES MISCELLANEOUS 10-550-4000 TRAINING 6 TRAVEL FD 10-550-4010 MEMBERSHIPS FD 10-550-4015 AMBULANCE SUPPLEMENTAL TOTAL MISCELLANEOUS CAPITAL OUTLAY 10-550-5001 CHIEF'S TRUCK 10-550-5002 STRACC EQUIPMENT 10-550-5007 TOUGHBOOKS 10-550-5008 STRYKER POWER LOADS 10-550-5014 AED CR2 TOTAL CAPITAL OUTLAY TOTAL FIRE  BUDGET 819,550 58,105 15,580 0 128,000 141,846 12,952 1,848 10,000 40,000 35,000 20,000 8,000 18,000 131,000 15,000 27,000 40,000 4,000 1,000 6,000 93,000 2,000 12,000 54,966 1,688 70,654 10,000 6,000 100,000 116,000 0 9,200 0 0 9,200  YEAR END 815,000 95,000 15,452 0 130,000 135,000 18,000 3,000 11,000 54,000 47,000 23,000 8,000 15,000 158,000 10,000 18,000 40,000 4,000 1,000 6,000 79,000 2,000 12,000 54,996 68,996 9,000 5,275 50,000 64,275 0 6,460 0 0 0 6,460  BUDGET WORKSPACE_  FIRE PREMIUM PAY  1,002,623 1,177,881 1,131,155 1,211,452 1,234,389  SUPPLIES  1,347,994 1,597,735 1,412,606 1,588,183 1,616,664  21    RB  CITY OF KIRBY  GENERAL FUND-10 ANIMAL SERVICES-560  2024/25 PROPOSED ANNUAL BUDGET  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 responding to calls related to animal welfare, such as neglect, abuse, or cruelty, as well as managing the population of stray and feral animals through capture, impoundment and adoption programs. The Department is also responsible for providing education and outreach to the community on issues related to responsible pet ownership, animal  health and safety and wildlife management.  PERSONNEL SCHEDULE  22/23 1 I 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  22    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL ANIMAL SERVICES DEPARIMENTAL EXPENDITURES SALARIES 6 BENEFITS 10-560-0000 SALARIES ANIMAL SHELT 43,973 10-560-0005 AN.SHELTER OVERTIME 10-560-0007 AN.SHELTER LONGEVITY 10-560-0008 AS PREMIUM PAY 10-560-0010 INSURANCE AS 10-560-0015 RETIREMENT AS 10-560-0020 FICA TAX AS 10-560-0030 TWC TAXES AS TOTAL SALARIES & BENEFITS 10-560-1000 OPERATIONAL SUPPLIES - 10-560-1001 MEDICAL SUPPLIES - AS 10-560-1100 FUEL & LUBRICANTS AS TOTAL SUPPLIES MAINTENANCE 10-560-2100 BUILDING MAINTENANCE 10-560-2300 VEHICLE MAINTENANCE A 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 ÇAPITAL OUTLAY TOTAL CAPITAL OUTLAY TOTAL ANIMAL SERVICES  2023-2024 ACTUAL  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 80,240 8,550 1,200 0 18,400 13,496 1,305 234 123,425 7,000 13,000 2,000 900 22,900 15,000 2,500 650 18,150 15,000 1,500 16,500 4,000 4,000  2021-2022 ACTUAL  2022-2023 ACTUAL 64,400 4,493 517 0 7,774 7,156 2,419 9 86,767 5,759 4,473 1,273 665 12,170 7,184 1,530 594 9,308 8,945 0 8,945 500 500  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET 100,166 8,006 580 0 16,000 17,270 1,215 270 143,507 7,000 9,000 2,000 900 18,900 14,860 2,500 650 18,010 15,000 o 15,000 4,000 4,000  YEAR END  58,586 6,071 580 0 6,217 7,086 1,375 292 80,207 3,659 11,694 1,279 220 16,852 17,490 146 486 18,123 6,716 0 6,716 1,730 1,730  62,000 6,300 580 0 8,000 9,500 1,500 300 88,180 5,000 13,000 2,000 500 20,500 18,000 650 650 19,300 9,000 9,000 2,000 2,000  6,444 374 2,000 7,570 6,408 1,344 153 68,267 4,731 8,752 2,497 578 16,558 3,661 698 648 5,007 10,467 10,467 1,049 1,049 11,500 112,848  SUPPLIES  UNIFORMS - AS  10-560-5001 INSULATION IN SHELTER B_ 11,500  117,691  199,417  123,627  138,980  184,975  23    AIRB  CITY OF KIRBY  GENERAL FUND-10 PARKS-570  2024/25 PROPOSED ANNUAL BUDGET  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  24    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL PARKS  2023-2024 ACTUAL  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 73,840 7,000 1,605 0 18,400 12,033 1,268 234 114,380 13,000 7,000 2,000 1,200 3,000 26,200 12,000 6,000 30,000 8,000 500 56,500 64,000 64,000 261,080  2021-2022 ACTUAL 45,682 1,630 676 2,000 10,724 6,471 702 21 67,905 3,690 3,538 0 1,144 2,400 10,772 8,998 651 4,172 42,181 156 56,158 46,217 46,217 181,052  2022-2023 ACTUAL 65,614 1,766 1,295 0 12,979 10,565 991 3 93,213 3,828 2,515 0 1,503 1,090 8,935 8,840 2,253 9,359 4,986 25,440 55,059 55,059 182,647  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  DEPARTMENTAL EXPENDITURES SALARIES 6 BENEFITS 10-570-0000 SALARIES PARKS 10-570-0005 PARKS OVERTIME 10-570-0007 PARKS LONGEVITY 10-570-000B PARKS PREMIUM PAY 10-570-0010 INSURANCE PARKS 10-570-0020 FICA TAX PARKS 10-570-0030 TWC TAXES-PARKS TOTAL SALARIES 6 BENEFITS 10-570-1000 SUPPLIES PARKS 10-570-1001 SUPPLIES POOL 10-570-1110 CHEMICALS POOL & PARK 10-570-1200 UNIFORMS PARKS 10-570-1300 SMALL TOOLS PARKS TOTAL SUPPLIES MAINTENANCE 10-570-2200 EQUIPMENT MAINTENANCE 10-570-2300 VEHICLE MAINTENANCE 10-570-2500 PARK MAINTENANCE 10-570-2510 POOL MAINTENANCE 10-570-2900 EQUIPMENT RENTAL PSP TOTAL MAINTENANCE ÇONTRACT SERVICES 10-570-3000 POOL MANAGMENT Co TOTAL CONTRACT SERVICES TOTAL PARKS  BUDGET 73,840 11,981 1,638 0 16,000 13,389 1,268 180 118,296 5,000 5,000 0 1,200 3,000 14,200 10,000 0 15,000 10,000 0 35,000 64,000 64,000 231,496  YEAR END  68,020 3,969 2,149 0 17,299 9,563 1,027 261 102,288 11,288 7,706 0 1,225 3,033 23,254 16,896 3,321 29,422 2,721 352 52,711 53,495 53,495 231,748  73,840 5,000 2,149 0 19,000 12,000 1,100 300 113,389 13,000 8,500 0 1,500 3,033 26,033 18,000 3,500 30,000 4,000 352 55,852 60,000 60,000 255,274  RETIREMENT-PARKS  SUPPLIES  25    IRB  CITY OF KIRBY  GENERAL FUND-10 STREETS-580  2024/25 PROPOSED ANNUAL BUDGET  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  26    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: 2022-2023 ACTUAL 68,700 3,602 2,046 0 15,591 11,437 1,061 2 102,439 10,149 983 392 8,803 1,673 978 7,488 910 7,358 38,732 1,322 5,865 854 49,280 92,142 0 149,463 28,034 0 47,292 75,326  30TH, 2025 2023-2024 BUDGET ACTUAL 76,523 12,417 2,296 0 16,000 14,488 1,323 180 123,227 8,000 2,000 3,000 12,000 1,300 2,000 10,000 6,000 8,000 52,300 5,000 4,000 9,000 74,000 100,000 2,000 194,000 25,000 0 50,172 75,172 5,000 5,000 258,031 0 0 258,031 707,730  10 -GENERAL STREETS  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 76,523 12,417 2,296 0 18,400 13,330 1,323 234 124,523 8,000 2,000 3,000 12,000 2,000 2,000 14,000 6,000 8,000 57,000 5,000 4,000 9,000 74,000 100,000 2,000 194,000 25,000 0 47,292 72,292 5,000 5,000 258,000 0 219,000 477,000 929,815  2021-2022 ACTUAL 60,661 5,207 1,797 4,000 15,140 10,272 1,015 18 98,110 5,049 313 11,000 1,299 1,745 1,377 3,946 49,687 4,969 - S 2,592 4,262 0 34,400 506 46,729 24,771 634 0 25,405 97 97 0 9,791 0 9,791 229,820  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 10-580-0000 SALARIES STREET 10-580-0005 STREETS OVERTIME 10-580-0007 STREETS LONGEVITY 10-580-0008 STREETS PREMIUM PAY 10-580-0010 INSURANCE STREET 10-580-0020 FICA TAX 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 STR 12,383 10-580-1200 UNIFORMS STREET 10-580-1300 SMALL TOOLS STREET 10-580-1400 BASE/STREET OIL/ASPHALT 12,576 10-580-1401 AD/CAVE/OIL/CONCN: 10-580-1402 TRAFFIC CONTROLS/SIGNS TOTAL SUPPLIES MAINTENANCE 10-580-2200 EQUIPMENT MAINTENANCE - 10-580-2300 VEHICLE 10-580-2815 SIDEWALK/DRAINAGE REPAI 10-580-2851 STREET RECONSTRUCTION 10-580-2900 EQUIPMENT RENTAL - STRE_ TOTAL MAINTENANCE ÇONTRACT SERVICES 10-580-3280 BLDG INSPECTION FEES 10-580-3290 ROLL OFF FEES 10-580-3296 ASPHALT ZIPPER TOTAL CONTRACT SERVICES MISCELLANEOUS 10-580-4000 TRAINING 6 TRAVEL- STRE_ TOTAL MISCELLANEOUS ÇAPITAL OUTLAY 10-580-5008 CDBG FOXCROSS 10-580-5012 CDBG ALAN SHEPARD 10-580-5016 CDBG BOATMAN/SWANN TOTAL CAPITAL OUTLAY TOTAL STREETS  YEAR END  68,192 6,256 1,208 0 12,479 9,863 1,022 255 99,275 6,374 996 0 5,925 1,781 1,237 12,283 0 3,193 31,789 4,101 1,999 593 52,694 0 59,388 18,378 0 18,378  72,000 6,500 1,208 0 15,000 11,000 1,300 300 107,308 8,000 2,000 1,500 8,000 2,000 2,000 14,000 3,000 5,000 45,500 5,000 3,000 2,000 70,000 0 0 80,000 25,000 0 0 25,000 0 30,000 0 0 30,000 287,808  RETIREMENT-SIREET  SUPPLIES  STREET MAINT/REPAIRS  38,600 784,667 0 823,267 1,189,227  24,200 0 24,200 233,029  27    KIRB  CITY OF KIRBY  GENERAL FUND-10  2024/25 PROPOSED ANNUAL BUDGET  GENERAL OPERATIONS-590  The General Operations Department provides for expenses not specific to any department. Examples include  auditing services, tax collections, utilities, etc.  28    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  10 -GENERAL GENERAL OPERATIONS DEPARTMENTAL EXPENDITURES SUPPLIES  2023-2024 ACTUAL  (-- 2024-2025 BUDGET DR 11,500 12,000 30,000 3,000 4,000 2,000 62,500 20,000 12,000 32,000 10,000 3,000 1,000 5,000 55,000 87,000 60,000 125,000 100,000 76,000 30,000 40,000 8,700 75,000 58,000 8,000 6,000 14,000 6,000 3,800 12,000 783,500 6,000 0 1,000 30,222 37,222 915,222  2021-2022 ACTUAL 2,285 15,659 15,333 0 5,000 3,167 41,443 3,737 5,451 9,188 0 768 35,564 37,682 0 0 24,600 43,514 8,271 67,300 59,533 6,693 6,125 705 3,400 14,775 486,098 3,759 0 0 0 3,759 540,488  2022-2023 CURRENT YEAR-TO-DATE PROJECTED REQUESTED APPROVED  ACTUAL 3,931 18,113 16,613 0 3,914 182 42,754 28,926 7,475 36,401 1,035 0 723 13,949 38,718 85,581 62,468 70,629 0 0 26,000 42,245 7,371 69,720 57,694 8,952 5,885 15,004 4,215 3,400 17,040 530,629 6,110 0 2,186 81 8,376 618,160  BUDGET 6,000 15,000 20,000 0 5,000 2,000 48,000 16,700 5,500 22,200 8,000 0 1,000 10,000 37,000 87,000 58,000 75,000 10,000 0 37,000 40,000 8,700 64,000 57,000 7,000 6,500 13,300 10,000 3,400 13,500 546,400 7,000 o 1,000 10,000 18,000 634,600  YEAR END  BUDGET WORKSPACE-  10-590-1000 OPERATIONAL EXPENSE 10-590-1001 OFFICE SUPPLIES 10-590-1029 CITY PROGRAMS 10-590-1030 POSTAGE 10-590-1050 COMPUTERS TOTAL SUPPLIES MAINTENANCE 10-590-2100 BUILDING MAINTENANCE 10-590-2200 EQUIPMENT MAINTENANCE TOTAL MAINTENANCE ÇONTRACT SERVICES 10-590-3120 ECONOMIC DEVELOPMENT Co 1,500 10-590-3121 BEAUTIFICATION & RECYCL 10-590-3220 SECURITY SERVICES 10-590-3310 EMPLOYEE SUPPLEMENTAL B 9,123 10-590-3320 PROFESSIONAL FEES-IT 10-590-3330 VEBICLE/LIABILITY INSUR 95,123 10-590-3340 LEGAL FEES 10-590-3350 ENGINEER 10-590-3355 COMP LAND USE PLAN 10-590-3360 ACCOUNTING/ACDITOR 10-590-3380 TELEPHONE 10-590-3390 ELECTRICITY 6 GAS 10-590-3395 ELECTRICITY - STREET 10-590-3400 WATER 10-590-3410 TAX COLLECTOR FEES 10-590-3430 BEXAR APPRAISAL DISTRIC 12,725 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 AC 10-590-4900 MISCELLANEOUS 10-590-4905 SENIOR CENTER CONTRIBUT TOTAL MISCELLANEOUS TOTAL GENERAL OPERATIONS  6,541 10,108 33,383 150 3,092 10,409 63,683 19,777 10,998 30,774 0 0 935 3,896 53,931 86,958 57,523 118,149 22,892 0 13,103 36,351 8,209 58,246 45,708 7,571 5,521 13,089 5,461 3,708 7,775 549,026 3,469 16,663 44,577 10,000 74,708 718,192  7,000 12,000 34,000 500 4,000 11,000 68,500 20,000 12,000 32,000 0 0 1,000 5,000 55,000 87,000 58,000 125,000 25,000 0 37,000 40,000 8,700 64,000 57,000 9,000 6,000 13,089 5,461 3,708 10,000 609,958 6,000 16,663 50,000 10,000 82,663 793,121  CITY FESTIVAL  WORKMAN'S COMP INSURANC 58,695  MOBILES & AIR CARDS  ELECTION EXPENSE  29    IRB  GENERAL  FUND  SUMMARY    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: 2022-2023 ACTUAL  30TH, 2025 2023-2024 BUDGET ACTUAL  10 -GENERAL  2024-2025 BUDGET DR  2021-2022 ACTUAL 4,088,807 491,355  CURRENT YEAR-TO-DATE PROJECTED REQUESTED APPROVED  YEAR END  BUDGET WORKSPACE_  TOTAL EXPENDITURES  5,298,267 5,850,612 4,760,010 5,311,254 6,416,148 562,105) ( 850,156) ( 330,447) ( 786,012) ( 991,847)  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 TOTAL OTHER USES NET OTHER SOURCES 6 USES REVENUES 6 OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER USES  600,000 0 600,000 12,309) 612,309  550,000 U 550,000  600,000 0 600,000  450,000 0 450,000  600,000 0 600,000  600,000 100,000 700,000 0 0 700,000  10-590-7000 TRANSFERS TO DEBT SERVICE 12,309)  550,000  600,000  450,000  600,000  1,103,664 ( 12,105) ( 250,156)  119,553 ( 186,012) ( 291,847)  30    IRB  WATER/SEWER  FUND    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 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 20-4725 AMERICAN RESCUE PLAN ACT REV 20-4730 CASH SHORT/OVER TOTAL MISCELLANEOUS TOTAL REVENUES  2023-2024 ACTUAL  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE 840,000 124,000 70,000 105,000 6,000 100 300 0 110,000 0 110,300  2021-2022 2022-2023 CURRENT YEAR-TO-DATE PROJECTED REQUESTED  ACTUAL 562,048 1,325,060 0 125,500 76,095 106,668 40,880 100 2,236,351 1,256 1,761 17,787 183,075 5) 203,874 2,440,225  ACTUAL 787,007 843,493 124,628 51,802 105,913 22,950 75 637 2,077 90,023 0 60 92,797  BUDGET  YEAR END 800,000 845,000 1,045,000 124,000 70,000 106,000 6,000 100 300 0 110,000 0 U 110,300  760,000 1,056,546 845,000 124,000 70,000 106,000 25,000 100 200 0 85,000 0 0 85,200  1,326,363 1,330,000 1,715,883 1,330,000 1,542,000  765,866 112,757 24,954 95,796 5,243 100 319 0 101,134 0 374 101,827  3,262,232 3,260,100 3,777,146 3,281,100 3,732,100  3,355,029 3,345,300 3,878,973 3,391,400 3,842,400  31    AIRB  CITY OF KIRBY  WATER/SEWER FUND-20 WATERSEWER-S00  2024/25 PROPOSED ANNUAL BUDGET  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 halfin General Fund and halfin Utility Fund  32    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  20 -WATER NONDEPARTMENTAL DEPARTMENTAL EXPENDITURES SALARIES & BENEFITS 20-500-0000 WATER SALARIES 20-500-0005 WATER OVERTIME 20-500-0008 WATER PREMIUM PAY 20-500-0010 INSURANCE 20-500-0015 RETIREMENT 20-500-0020 FICA TAX 20-500-0030 TWC UNEMPLOYMENT TAX TOTAL SALARIES & BENEFITS SUPPLIES 20-500-1000 OPERATIONAL SUPPLIES 20-500-1030 OFFICE SUPPLIES/POSTAGE 18,350 20-500-1100 FUEL & LUBRIÇANTS 20-500-1110 CHEMICALS 20-500-1200 UNIFORMS 20-500-1300 SMALL TOOLS 20-500-1400 ASPHALT 20-500-1401 TOPOTH/AAGE/ND/CDNCR 20-500-1402 TRAFFIC CONTROLS TOTAL SUPPLIES MAINTENANCE 20-500-2100 BLDG. MAINT. 20-500-2200 EQUIPMENT MAINTENANCE 20-500-2400 SOFTWARE MAINTENANCE 20-500-2800 MELLS/PUMPS/PTORS 20-500-2805 SEWER LINES/MAOLES/LI 34,986 20-500-2810 WATER LINES/MAINS 20-500-2815 REPAIRS DRIVEWAZ,SIDEWA 20-500-2820 DAMAGES 20-500-2900 EQUIPMENT RENTAL TOTAL MAINTENANCE CONTRACT SERVICES 20-500-3310 GYM EMPLOYEE SUPPLEME 20-500-3350 STORMWATER ENGINEERING 20-500-3390 ELECTRIC FOR WELLS 20-500-3400 WATER PURCHASE/LEASE 20-500-3405 EDWARDS AQUIFER PAYMENT 108,611 20-500-3450 UTILITY BILLING SERVICE 8,084 20-500-3460 WATER CONSERVATION EDUC 20-500-3465 WATER CONSERVATION REBA 20-500-34B0 PERMITS 20-500-3500 SEWAGE TREATMENT  2023-2024 ACTUAL 278,663 19,261 1,085 0 25,063 28,893 3,200 866 357,032 39,995 16,881 0 12,295 8,040 1,681 B,657 17,600 5,951 1,596 112,695 4,221 30,748 B,625 28,078 63,871 15,307 48,800 18,910 0 218,560 169 30,176 46,239 13,195 75,856 8,406 0 0 100 477,605  2024-2025 ---) APPROVED BUDGET BUDGET DR WORKSPACE_ 372,722 59,277 3,711 0 69,200 78,200 6,315 994 590,419 25,000 22,000 1,000 16,000 9,000 3,500 9,000 25,000 10,000 2,500 123,000 5,000 40,000 10,000 30,000 200,000 20,000 20,000 20,000 0 2,000 347,000 300 35,000 56,000 13,195 108,611 10,000 1,000 500 500 680,000  2021-2022 ACTUAL 204,562 20,119 3,502 9,000 39,841 6,453 4,093 74 287,644 37,433 0 16,668 6,161 2,232 3,354 560 2,821 592 88,171 1,498 16,531 4,403 30,765 17,828 12,539 8,612 81 104 127,346 0 17,522 49,429 13,195 0 150 100 635,139  2022-2023 ACTUAL 246,490 21,118 3,267 0 43,730 42,965 4,322 20 361,913 71,880 14,278 0 10,306 6,862 3,148 9,369 12,705 4,388 3,741 136,676 2,196 9,959 7,393 21,684 129,943 7,253 18,257 1,420 0 198,106 29,100 51,836 13,195 108,611 16,171 0 100 100 696,157  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET 319,014 58,077 1,085 0 60,000 60,054 5,484 675 504,389 40,000 22,000 1,000 16,000 7,000 3,500 7,000 25,000 10,000 1,000 132,500 2,000 30,000 10,000 30,000 200,000 20,000 20,000 10,000 0 2,000 324,000 200 21,000 56,000 13,195 108,611 10,000 1,000 500 500 670,000  YEAR END 295,000 23,000 1,085 0 30,000 35,000 3,600 900 388,585 42,000 22,000 0 16,000 9,000 2,000 9,000 20,000 7,000 2,000 129,000 5,000 34,000 9,000 29,000 75,000 17,000 65,000 19,000 0 2,000 255,000 200 35,000 56,000 13,195 108,611 10,000 0 0 100 625,000  WATER LONGEVITY 6 INCEN  COMPUTER- WATER  VEHICLE MAINTENANCE  33    CITY OF KIRBY PROPOSED AS OF: SEPTEMBER 30TH, 2025 2021-2022 2022-2023 ACTUAL ACTUAL 0 921,470 104 82,987 832,336 5,723 559 7,265 7,386 1,367 534 27,296 12,920 273 167 313,252 0 2,654 619) 357,831 20,945 273,003 0 45,000 0 0 0 0 788 0 318,003 788 2,011,331  20 -WATER NONDEPARTMENTAL DEPARTMENTAL EXPENDITURES 20-500-3520 GARBAGE CONTRACTOR 20-500-3521 WELL SITE MONITORING TOTAL CONTRACT SERVICES MISCELLANEOUS 20-500-4000 TRAINING 6 TRAVEL 20-500-4010 MEMBERSHIP 6 LICENSE 20-500-4020 MOBILE 6 AIR TIME 20-500-4100 BAD DEBT EXPENSE 20-500-4101 BAD DEBT EXP COLLECTION 20-500-4200 DEPRECIATION EXPENSE 20-500-4900 MISCELLANEOUS EXP. TOTAL MISCELLANEOUS CAPITAL OUTLAY 20-500-5002 WELL #3 REPAIRS 20-500-5004 DRAINAGE ASSESSMENT 20-500-5006 ACKERMAN SEWER 20-500-5012 WATER PIPE REPL BLUE 20-500-5027 CAPITAL OUTLAY MOWER TOTAL CAPITAL OUTLAY TOTAL NONDEPARIMENTAL  2023-2024 ACTUAL YEAR END 773,615 900,000 777 1,000 1,224 2,000 6,758 7,000 0 500 0 0 0 500 0 0 1,505 2,000 9,487 12,000 0 0 0 0 552,702 552,702 0 0 3,675 3,675 556,377 556,377  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 900,000 1,000 10,000 12,000 1,500 0 500 0 1,000 25,000 0 0 250,000 0 250,000  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET 845,000 1,000 6,000 10,000 1,500 0 500 0 500 18,500 0 0 0 0 0 0  1,919,728 1,727,006 1,426,137 1,749,106 1,806,106  2,638,156 2,706,395 2,680,287 3,090,068 3,141,525  34    IRB  WATER/SEWER  FUND  SUMMARY    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  20 -WATER  2023-2024 ACTUAL  2024-2025 BUDGET DR  2021-2022 ACTUAL 2,011,331 428,895  2022-2023 ACTUAL  CURRENT YEAR-TO-DATE PROJECTED REQUESTED APPROVED  BUDGET  YEAR END  BUDGET WORKSPACE_  TOTAL EXPENDITURES  2,638,156 2,706,395 2,680,287 3,090,068 3,141,525  REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES & USES OTHER USES 20-500-7000 XFERS IN LIEU OF TAXES 20-500-7001 TRANSFER TO TOTAL OTHER USES NET OTHER SOURCES & USES REVENUES 6 OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER USES  716,873  638,905 1,198,686  301,332  700,875  600,000 MAI 0 600,000  550,000 0 550,000  600,000 0 600,000  450,000 450,000  600,000 0 600,000  600,000 100,000 700,000  600,000) ( 550,000) ( 600,000) ( 450,000) ( 600,000) ( 700,000)  171,105)  166,873  38,905  748,686 ( 298,668)  875  35    AIRB  DEBT  SERVICE  FUND    CITY OF KIRBY PROPOSED BUDGET AS OF: SEPTEMBER 30TH, 2025 2022-2023 ACTUAL 482,995 482,995 196 196 483,191  30 -DEBT SERVICE REVENUES TAXES TOTAL TAXES MISCELLANEOUS 30-4705 INTEREST TOTAL MISCELLANEOUS TOTAL REVENUES  2023-2024 ACTUAL 480,917 480,917 240 240 481,156  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE 483,525 483,525 200 200 483,725  2021-2022 ACTUAL 522,280 214 214 522,494  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET 487,725 487,725 200 200 487,925  YEAR END 485,000 485,000 250 250 485,250  30-4000 PROPERTY TAXES DEBT SERVICE 522,280  36    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  30 -DEBT SERVICE NONDEPARTMENTAL DEPARTMENTAL EXPENDITURES DEBT SERVICE  2023-2024 ACTUAL 290,000 193,525 1,500 485,025 485,025  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 300,000 181,725 2,000 483,725 483,725  2021-2022 ACTUAL 270,000 215,925 1,900 487,825 487,825  2022-2023 ACTUAL 280,000 105,263 1,900 387,163 387,163  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET 280,000 204,925 3,000 487,925 487,925  YEAR END 290,000 204,925 3,000 497,925 497,925  30-500-6000 BOND PRINCIPAL 30-500-6010 BOND INTEREST 30-500-6020 BOND PAYING AGENT TOTAL DEBT SERVICE TOTAL NONDEPARIMENTAL  37    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  30 -DEBT SERVICE  2023-2024 ACTUAL 485,025  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 483,725 0  2021-2022 ACTUAL 487,825 34,669  2022-2023 CURRENT YEAR-TO-DATE PROJECTED REQUESTED  ACTUAL 387,163 96,028  BUDGET 487,925 0  YEAR END 497,925  TOTAL EXPENDITURES REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES & USES OTHER SOURCES 30-4805 GEN FOND TRANSFER IN TOTAL OTHER SOURCES NET OTHER SOURCES 6 USES REVENUES 6 OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER USES  3,869) ( 12,675)  12,309) 12,309) 12,309) 22,360  0 0 96,028  0  0  0  0(  3,869) ( 12,675)  38    IRB  DEBT  SCHEDULE    Hillépsecurities  BONDI DEBTSERVICE City of Kirby, TX $6,715,000 General Obligation Bonds, Series 2018 *FINALI NUMBERS-Revised" Principal 250,000 260,000 226,525.00 270,000 280,000 290,000 300,000 315,000 169,425.00 325,000 340,000 350,000 365,000 375,000 385,000 400,000 410,000 425,000 440,000 460,000 475,000  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 Debts Service 252,468.34 236,725.00 215,925.00 204,925.00 193,525.00 181,725.00 156,625.00 145,025.00 132,925.00 120,450.00 109,350.00 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  6,715,000 2,737,505.84 9,452,505.84  Augs 9, 2018 1:13 pm Prepared by Milltop Securities (CF)  39  (Finance 7.0171 Kirbyl Texas18.PRICAB,RESL, Page4    A  AIRB  SENIOR CENETER  FUND    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  40 -KIRBY SENIOR CENTER REVENUES CHARGES FOR SERVICES 40-4501 BUS FARES (TRANS TO SITES) 40-4502 SHUTTEL 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  2023-2024 ACTUAL  (---- 2024-2025 BUDGET DR 4,000 4,000 5,000 13,000 63,000 68,000 131,000 20,000 600 20,600 164,600  2021-2022 ACTUAL  2022-2023 CURRENT YEAR-TO-DATE PROJECTED REQUESTED APPROVED  ACTUAL  BUDGET  YEAR END  BUDGET WORKSPACE_  0 0 0  0  0 0  0  40    KIRB  CITY OF KIRBY  SENIOR CENTER FUND-40 SENIOR CENTER-500  2024/25 PROPOSED ANNUAL BUDGET  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 VIofthe Civil Rights Act of1964, 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 the highest quality ofs services. The Senior Center's personnel will report directly to the City Manager and provide regular reports ofall requirements related to the management oft the facility, the well-being The center's programs are: funded by various community grants which will be partially supported by City of  oft 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    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  40 -KIRBY SENIOR CENTER NONDEPARTMENTAL  2023-2024 ACTUAL  2024-2025 BUDGET DR 101,600 18,400 13,680 2,118 325 136,123 33,000 3,800 36,800 4,000 500 4,500 1,000 599 15,800 17,399 194,822  2021-2022 ACTUAL  2022-2023 ACTUAL  CURRENT YEAR-TO-DATE PROJECTED REQUESTED APPROVED  EXPENDITURES  BUDGET  YEAR END  BUDGET WORKSPACE  SALARIES & BENEFITS  40-500-0000 SALARIES SENIOR CENTE 40-500-0010 INSURANCE SENIOR CENTER 40-500-0015 RETIREMENI-SENIOR CENTE 40-500-0020 FICA TAX SENIOR CENTER 40-500-0030 TWC TAXES SENIOR CENT_ TOTAL SALARIES & BENEFITS SUPPLIES 40-500-1045 PRE-MADE MEALS 40-500-1101 KSC - FUEL TOTAL SUPPLIES MAINTENANCE 40-500-2300 VEHICLE MAINTENANCE 40-500-2320 VAN OTHER INSPECTION/ TOTAL MAINTENANCE CONTRACT SERVICES MISCELLANEOUS 40-500-4000 STAFF TRAINING 40-500-4010 DUES 6 MEMBERSHIPS 40-500-4900 MISC EXPENSE TOTAL MISCELLANEOUS TOTAL NONDEPARTMENTAL  0 0 0  0 0 0 0 0 0 0 0 0 0  0 0 0  0  0 0 0 0 0  42    AIRB  SENIOR CENTER  FUND SUMMARY    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  40 -KIRBY SENIOR CENTER  2023-2024 ACTUAL  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 194,822 ( 30,222)  2021-2022 ACTUAL  2022-2023 ACTUAL  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET  YEAR END  TOTAL EXPENDITURES REVENUE OVER/(UNDER) EXPENDITURES OTHER FINANCING SOURCES 6 USES OTHER SOURCES 40-4800 TRANSFERS IN COK TOTAL OTHER SOURCES NET OTHER SOURCES 6 USES REVENUES 6 OTHER SOURCES OVER  0  30,222 30,222 30,222  0  0  0  43    IRB  CAPITAL PROJECTS  FUND    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  50 -CAPITAL PROJECTS REVENUES MISCELLANEOUS 50-4705 INTEREST TOTAL MISCELLANEOUS TOTAL REVENUES  2023-2024 ACTUAL 75,128 75,128 75,128  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 15,000 15,000 15,000  2021-2022 ACTUAL 44,893 44,893 44,893  2022-2023 ACTUAL 282,939 282,939 282,939  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET 100,000 100,000 100,000  YEAR END 77,000 77,000 77,000  44    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  50 -CAPITAL PROJECTS NONDEPARTMENTAL DEPARTMENTAL EXPENDITURES SUPPLIES CONTRACT SERVICES 50-500-3350 ENGINEERING FEES 50-500-3700 CONSTRUCTION COSTS TOTAL CONTRACT SERVICES MISCELLANEOUS DEBT SERVICE TOTAL NONDEPARTMENTAL  2023-2024 ACTUAL  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_  2021-2022 ACTUAL  2022-2023 ACTUAL  CURRENT BUDGET  PROJECTED REQUESTED YEAR END  4,916 0 4,916  72,225  0  117,965  121,630  857,890 5,350,000 1,880,830 2,250,000 4,000,000 930,115 5,350,000 1,998,795 2,371,630 4,000,000  4,916  930,115 5,350,000 1,998,795 2,371,630 4,000,000  45    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  50 -CAPITAL PROJECTS  2023-2024 ACTUAL  ( 2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_  2021-2022 ACTUAL 4,916 39,977  2022-2023 ACTUAL  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET  YEAR END  TOTAL EXPENDITURES REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES 6 USES OTHER SOURCES OTHER USES  930,115 5,350,000 1,998,795 2,371,630 4,000,000 647,177) ( 5,250,000) ( 1,923,667) ( 2,294,630) ( 3,985,000)  REVENUES 6 OTHER SOURCES OVER (UNDER) EXPENDITURES 6 OTHER USES  39,977 ( 647,177) ( 5,250,000) ( 1,923,667) ( 2,294,630) ( 3,985,000)  46    IRB  ARPAFUND    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  70 -ARPA REVENUES MISCELLANEOUS 70-4700 MISCELLANEOUS INCOME 70-4720 INTEREST INCOME TOTAL MISCELLANEOUS TOTAL REVENUES  2023-2024 BUDGET ACTUAL 0 16,673 1,000 912 1,000 17,584 1,000 17,584  (---- 2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 0 750 750 750  2021-2022 ACTUAL  2022-2023 ACTUAL 0 1,234 1,234 1,234  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  YEAR END  0 580 580 580  0 1,100 1,100 1,100  47    CITY OF KIRBY PROPOSED BUDGET WORKSHEET ASOF: 2022-2023 ACTUAL 17,665 652,765 0 12,100 0 682,530 682,530  30TH, 2025 2023-2024 BUDGET ACTUAL  70 -ARPA NONDEPARTMENTAL DEPARTMENTAL EXPENDITURES CAPITAL OUTLAY  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 0 0 0 0 900,000 900,000 900,000  2021-2022 ACTUAL  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  YEAR END  70-500-5000 GENERATORS POLICE GC 70-500-5002 ALAN SHEPARD SEWER 70-500-5005 RESIDENTIAL WATER CREDI 183,075 70-500-5006 VINECREST SEWER TOTAL CAPITAL OUTLAY TOTAL NONDEPARTMENTAL  0 0 0 183,075 183,075  0 498,360 0 0 302,640 801,000 801,000  12,591 104,018 0 8,200 0 124,809 124,809  12,591 104,018 0 8,200 0 124,809 124,809  FOXCROSS STREET PROJECT_  48    CITY OF KIRBY PROPOSED BUDGET WORKSHEET AS OF: SEPTEMBER 30TH, 2025  70 -ARPA  2023-2024 ACTUAL 124,809  2024-2025 APPROVED BUDGET BUDGET DR WORKSPACE_ 900,000  2021-2022 ACTUAL 183,075 182,495)  2022-2023 ACTUAL 682,530 681,295)  CURRENT YEAR-TO-DATE PROJECTED REQUESTED  BUDGET 801,000  YEAR END 124,809  TOTAL  REVENUE OVER/ (UNDER) EXPENDITURES OTHER FINANCING SOURCES 6 USES OTHER USES REVENUES 6 OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER USES  800,000) ( 107,224) ( 123,709) ( 899,250)  182,495) ( 681,295) ( 800,000) ( 107,224) ( 123,709) ( 899,250)  49    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 ofa an entity. The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at the time) and expenditure that are recorded when goods and services are received (whether or not cash A 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. Iti 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 ofa 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 to pay a specified sum oft money  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 oft time.  interchangeable with expenditures".  Assessed Valuation:  Bexar County Appraisal District.  Asset: Audit:  for which a monetary value has been set.  results of operation.  Balance Sheet: Balanced Budget: Base Budget:  authorized by the City Council.  Bond:  50    (principal) at a specified future date (maturity date), as well as periodic interest paid at a specified percentage oft 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: Budget (Operating):  agencies.  Budget Ordinance: Capital Asset:  for officials to obligate and expend resources. useful life of more than one year.  Capital Improvement Program: A plan for capital expenditures tol be incurred each year over a fixed period  ofseveral 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. Basisofaccounting: 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 to 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 ofc obligation 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 ofreservei funds for future allocation in the event specific budget allotments have expired and additional funds are needed.  voter approved.  Certified Tax Rolls: Chart of Accounts: Contingency:  various funds.  51    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 ofr related operations within a functional area. Expiration in the service life of capital assets, attributable to wear and tear through use and lapse oft time, obsolescence, inadequacy, or other physical or functional cause. The portion of 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 toi meet all necessary expenses including debt service The incurring ofliability, 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 1sand ends on September 30 the following year. A pledge of the general taxing power of a government to repay debt Ameasure ofauthorized personnel calculatedi by dividing hours ofwork per year by the number ofh 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 aj 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 ini reference to bonds).  Full-Time Equivalent (FTE):  Fund:  52    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 betweeni the revenues and the expenditures reportedi in a 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 oft 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 ofi income in the form ofi interest, dividends, rentals, or base payments received.  Fund Balance:  GAAP:  GASB is a private, non-govermental 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:  53    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 bel liquidated renewed, or refunded at some future date. Al liability does not 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 iti is related.  Long-Term Debt: Maturities:  Debt amount with a maturity ofmore than one year. obligations mature and may be reclaimed.  The dates on which the principal or stated values of investments or debt A basis ofaccounting 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, ifi measurable. 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 A 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 to indicate that aj portion of fund equity is legally restricted for a specific purpose or not available for appropriation and spending. An ownership account reflecting the accumulated earnings ofap proprietary-  Modified Accrual Accounting:  received or disbursed.  OPEB:  insurance benefits.  Operating Budget: Ordinance:  ofr revenue to finance them.  fees and fines are normally established by an ordinance.  Reserve:  Retained Earnings:  type fund.  54    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 ofall real and personal property in the City as ofJanuary 1st ofeach year, as certified by the Appraisal Review Board. The total amount to be raised by general property taxes for purposes The amount of tax levied for each $100 of assessed valuation. Therate earned on ani investment based on the price paid for thei investment.  receives into the treasure forj public use.  enterprise funds.  Special Revenue Fund:  restricted to expenditure for specified purposes.  Tax Base: TaxI Levy: Tax Rate: Yield:  specified in the tax levy ordinance.  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  55