ORONARD CITY OF LEONARD, FANNIN COUNTY, TEXAS Fiscal Year Budget 2022-2023 Ordinance 0-092022-2 AN ORDINANCE MAKING APPROPRIATIONS FOR THE SUPPORT OF THE CITY OF LEONARD, TEXAS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2022, AND ENDING SEPTEMBER 30, 2023; ADOPTINGTHE ANNUAL BUDGET OF THE CITY OF LEONARD, TEXAS FOR THE 2022- 2023 FISCAL YEAR FUNDING YEAR BUDGET; FUNDING MUNICIPAL PURPOSES; AUTHORIZING EXPENDITURES; PROVIDING FOR A SEVERABILTY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Council ofthe City of Leonard, Texas has theretofore filed with the City Secretary a proposed budget for the city for the fiscal year October 1, 2022 through September 30, 2023; and WHEREAS, the governing body ofthe City has by this date concluded the Public Hearing on said budget as required by Local Government Code Chapter 102; and WHEREAS, the City Council seeks to adopt and otherwise approve the City's proposed budget for the Fiscal Year 2022-2023; and WHEREAS, the City Council finds that the proposed budget is for legitimate municipal purposes; and WHEREAS, pursuant to Texas Local Government Code Section 101.00, the City Council may manage and control the finances of the municipality; and WHEREAS, the City Council finds that it is necessary and proper for good government, peace and order of the City ofLeonard to adopt an ordinance establishing a budget for the fiscal year 2022-2023; and WHEREAS, the City Council has satisfied all statutory requirements for public notices and public hearings regarding the attached budget. NOW THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF LEONARD, TEXAS THAT: 1 FINDINGS OF FACT / ORONARD The foregoing recitals are incorporated into this Ordinance by reference as finding of: fact and set expressly forth herein: SECTION 1: That the appropriations for the Fiscal year beginning October 1, 2022 and ending September 30, 2023, for the support of the general government of the City of Leonard, Texas be fixed and determined for said terms in accordance with the expenditures shown in the City's Fiscal Year 2022-2023 Budget, attachment "A" of which is appended hereto: SECTION 2: That the budget is hereby approved in all respects and adopted as the City's Budget for the Fiscal year beginning October 1, 2022 and ending September 30, 2023. The approved balanced budget total is $2,692,025. Administrative Fund $ 1,592,612 Revenue Fund $ 996,467 Debt Fund $ 102,946 2 ENACTMENT The City ofLeonard" S budget for Fiscal Year 2022-2023 shall read in accordance with Attachment "A", which is attached hereto and incorporated into this Ordinance for all intents and purpose. 3 REPEALER To the extent reasonable possible, ordinances are to be read together in harmony. However, all ordinances, or parts thereof, that are in conflict or inconsistent with any provisions of this ordinance are hereby repealed to the extent of such conflict, and the provisions of this ordinance shall be and remain controlling as to the matters regulated, herein. 4 SEVERABILITY Should any of the clauses, sentences, paragraphs, sections, or parts of this ordinance be deemed invalid, unconstitutional, or unenforceable by a court of law or administrative agency with jurisdiction over this matter, such action shall not be construed to affect any other valid portion of this ordinance. 5 FILING The City Secretary is hereby directed to file the attached rules, regulations and policies in the City's official records. 6 EFFECTIVE DATE This Ordinance shall be effective immediately upon passage and publications as provided by law. 7 PROPER NOTICE AND MEETING It is hereby officially found and determined that the meeting at which this ordinance was passed was open to the public, and that public notice of the time, place, and purpose of said meeting was V - CITYOF RONARD given as required by the Open Meetings Act, Texas Government Code Chapter 551. Notice was also provided as required by Chapter 52 ofthe Texas Local Government Code. PASSED AND APPROVED this, the 20th day of September 2022 by the Council of the City ofLeonard, Fannin County, Texas; AYE NAY ABSTAIN MOTION SECOND GARRY DOYLE NOEL NIXON BILLY WAYNE MARTIN AL: STEPHENS DEBRA WILCOX APPROVE: LRV ATTEST: Michael Pye, Mayor uflisa uda Melissa Verde, City Secretary ORONARD City of Leonard, Texas Fiscal Year 2022-2023 Proposed Budget Pursuant to Texas Local Government Code Section 102 and Texas Tax Code Chapter 26 This budget will raise more total property taxes than last year's budget by $36,227, which is a 5.32% increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $10,069. The property tax revenue to be raised for debt service is $102,946, and will pay the city's debt obligations for the ensuing year, which are $100,743. CITY OF LEONARD 2022-2023 FISCAL BUDGET GENERAL FUND (01)- Administrative Fund *This budget assumes an! M&O tax rate of $0.427593/5100, the voter approval rate. ADMINISTRATION REVENUE 2023 BUDGET PROPOSED YTD ACTUAL 8/29 2022 BUDGET Advalorem $ 613,658 $ 529,817 $ 659,966 Transfer to 02-60 $ $ $ Transfer to 02-70 $ $ $ Franchise- TNMPC $ 66,000 $ 67,558 $ 71,000 Franchise- ATMOS $ 16,000 $ 19,249 $ 16,000 Franchise- Verizon (Frontier) $ 1,956 $ 1,980 $ 2,000 Franchise- Telecommunications $ 402 $ 447 $ 250 Sales Tax Merchant $ 320,188 $ 276,063 $ 269,000 Sales Tax Mixed Beverage $ 1,877 $ 1,851 $ 2,000 Rent Income Post Office $ 54,378 $ 48,552 $ 48,552 Rent Income JP's Office $ 4,200 $ 3,850 $ 4,200 Spring Bash Income $ $ 150 $ Municipal Court Time Payment $ $ $ Municipal Court Bldg Security Fund $ $ (122) $ Municipal Court Technology Fund $ $ (100) $ MunCourt Revenue $ 23,880 $ 28,340 $ 55,200 Municipal Court Child Safety Fund $ $ $ P&ZF Fees $ 1,636 $ 1,467 $ 500 Permits (Covers Inspections 01-15-5164) $ 20,000 $ 39,359 $ 18,000 INSPECTIONS FEES ONLY $ 20,472 $ $ TRASH SERVICE REVENUE $ 264,000 $ 246,230 $ 276,000 FD County Runs $ 11,938 $ 11,938 $ 11,940 Insurance Reimbursement $ $ 27,920 $ Transfer from Reserve Fund $ $ $ HUD Pilot $ 10,457 $ 10,458 $ 10,000 City Dump/ / Brush Revenue / Open Top Rentals $ 6,968 $ 7,515 $ 18,000 Other Income $ $ 99,023 $ Interest $ $ 2,556 $ Credit Card Fee Income $ $ $ 5,400 Library Income $ $ 56 $ 300 Code Enforcement Fines $ $ $ 600 Donations- Police Dept $ $ $ Donations- Fire Dept $ $ 500 $ NORTH TEXAS MUNICIPAL WATER DISTRICT $ 30,000 $ $ Animal Registration Fees $ 60 $ 95 $ 360 Proceeds $ $ $ Local Truancy Prevention Fund $ $ 380 $ Municipal Jury Fund $ $ 8 $ Time Payment Fee $ $ 255 $ 2022-2023 FISCAL BUDGET GENERAL FUND (01)- Administrative Fund *This budget assumes an M&O tax. rate of $0.427593/S100, the voter approval rate. Omnibase Reimbursement Fee $ $ $ Grant Revenue $ $ 503 $ RVF Park Revenue $ 43,200 $ 35,899 $ 45,540 Pavilion Revenue $ $ 500 $ 600 PDI Records Revenue $ $ 84 $ CULVERT REVENUE $ $ $ ROLLOVER EXCESS REV-2022 $ 81,779 $ $ ENGINEERING FEES INCOME $ $ $ TOTAL GENERAL FUND REVENUES $ 1,593,050 $ 1,462,379 $ 1,515,408 ADMINISTRATION EXPENDITURES 2023 BUDGET PROPOSED YTD ACTUAL 8/29 2022 BUDGET PURCHASE EQUIPMENT $ 1,000 $ 1,628 $ 1,000 R&MI BUILDING $ 5,000 $ 6,902 $ 5,000 R&M EQUIPMENT $ 1,000 $ 1,119 $ 500 TECH CONTRACTS/IT $ 1,200 $ 3,784 $ 2,040 MAINT. AGREEMENTS CONTRACTS $ 10,000 $ 14,753 $ 5,262 FUEL $ 1,000 $ 1,019 $ 120 POSTAGE $ 1,500 $ 1,472 $ 120 OFFICE SUPPLIES $ 3,500 $ 3,149 $ 2,000 JANITORIAL: SUPPLIES $ 1,000 $ 887 $ 180 UTILITIES $ 14,400 $ 12,497 $ 14,050 SALARIES $ 219,787 $ 157,671 $ 194,627 TMRS $ 9,079 $ 3,872 $ 3,893 HEALTH INSURANCE $ 48,074 $ 27,031 $ 39,016 OPERATING SUPPLIES $ 1,200 $ 2,194 $ 600 FANNIN CO CHILDREN'S CENTER $ 2,092 $ $ 2,092 TELEPHONE $ 2,400 $ 831 $ 660 CELLI PHONES $ 1,800 $ 3,033 $ 4,200 INSURANCE BUILDINGS $ 1,467 $ 2,501 $ 2,300 INSURANCE GENERAL LIABILITY $ 451 $ 809 $ 1,500 INSURANCE WORKERS COMP $ 4,349 $ 3,957 $ 1,100 INSURANCE E&0 $ 1,670 $ 3,763 $ 2,775 CONTRACTI LABOR $ 6,540 $ 20,200 $ 5,040 PEST CONTROL $ 600 $ 927 $ TRAINING/ SEMIARS/Meas/Tavel $ 1,000 $ 673 $ 1,000 TRAINING/: SEMINARS - COUNCIL $ 1,000 $ $ 1,000 DUES/ SUBSCRIPTIONS $ 2,500 $ 3,025 $ 6,375 CARDCONNECT MONTHLY PF FEE $ 180 $ $ CC- TRANSACTIONS $ $ (346) $ ACCOUNTING & AUDIT $ 14,750 $ 20,006 $ 14,000 BANK CHARGES $ 300 $ 30 $ 2022-2023 FISCAL BUDGET GENERAL FUND (01)- Administrative Fund *This budget assumes an M&O tax rate of $0.427593/5100, the voter approval rate. ATTORNEYS FEE $ 12,000 $ 12,093 $ 12,000 PUBLICATIONS $ 2,000 $ 4,053 $ 1,000 TAX COLL/APPR FEES $ 33,238 $ 29,780 $ 29,314 TRASHSERVICE EXPENSE $ 241,908 $ 210,060 $ 232,636 ENGINEERINGI FEES (DVLPMT&ENG) $ $ $ ELECTION EXPENSE $ 2,100 $ $ 2,100 CHRISTMAS PARTY $ $ $ 100 PAYROLL TAXES $ 16,486 $ 11,827 $ 11,054 TWC UNEMPLOYMENT $ 45 $ (24) $ ORDINANCE CODIFICATION $ 1,425 $ 1,425 $ 395 TOTAL ADMINISTRATION: EXPENDITURES $ 668,041 $ 566,600 $ 599,049 PARKS EXPENDITURES 2023 BUDGET PROPOSED YTD ACTUAL 8/29 2022 BUDGET PURCHASE EQUIPMENT $ 350 $ 339 $ 500 R&M BUILDING $ 1,000 $ 14,974 $ 500 R&M EQUIPMENT $ 1,000 $ 984 $ 500 PARKI MAINTENANCE $ 5,000 $ 21,795 $ 500 FUEL & OIL $ 50 $ 56 $ 500 JANITORIAL SUPPLIES $ 250 $ 177 $ 500 UTILITIES $ 15,000 $ 12,172 $ 15,000 OPERATING SUPPLIES $ 500 $ 502 $ 500 INSURANCE BUILDINGS $ 1,467 $ $ TOTALI PARKS- EXPENDITURES $ 24,617 $ 50,998 $ 18,500 CODE ENFORCEMENT EXPENDITURES 2023 BUDGET PROPOSED YTD, ACTUAL 8/29 2022 BUDGET PURCHASE EQUIPMENT $ $ $ 500 POSTAGE $ 500 $ $ 500 OFFICE SUPPLIES $ 200 $ $ 200 INSPECTIONS-, AMERICA'S (CODE ENF) $ 8,400 $ 2,800 $ 10,000 INSPECTIONS- BUREAU VERITAS (B&P) $ 20,472 $ 18,976 $ OTHER EXPENSE $ $ $ TOTAL CODE ENFORCEMENT EXPENDITURES; $ 29,572 $ 21,776 $ 11,200 ANIMAL CONTROL EXPENDITURES 2023 BUDGET PROPOSED YTD ACTUAL 8/29 2022 BUDGET PURCHASE EQUIPMENT $ 100 $ 21 $ 1,000 OPERATING SUPPLIES $ 100 $ 403 $ 1,000 ANIMAL CONTROL CONTRACT $ 18,000 $ 6,595 $ TOTAL ANIMAL CONTROL EXPENDITURES; $ 18,200 $ 7,019 $ 2,000 POLICE DEPARTMENT EXPENDITURES 2023 BUDGET PROPOSED YTD ACTUAL 8/29 2022 BUDGET PURCHASE EQUIPMENT $ 8,000 $ 6,200 $ 10,000 2022- 2023 FISCAL BUDGET GENERAL FUND (01)- Administrative Fund *This budget assumes an M&O: tax rate of $0.427593/5100, the voter approval rate. PURCHASE VEHICLES $ $ 69,919 $ 25,000 R&MY VEHICLES $ 6,000 $ 5,744 $ 6,000 R&ME EQUIPMENT $ 250 $ 660 $ 250 MAINT. AGREEMENTS/ CONTRACTS $ $ 5,831 $ 6,500 KOLOGIC $ 2,223 $ $ LEXIS NEXIS $ 1,451 $ $ GREATAMERICA/ PRINTERLEASE $ 1,665 $ $ UNIFORMS $ 4,000 $ 3,325 $ 4,000 FUEL & OIL $ 15,000 $ 16,450 $ 13,000 POSTAGE $ 200 $ 39 $ 12 OFFICE SUPPLIES $ 500 $ 1,469 $ 250 JANITORIAL: SUPPLIES $ 150 $ 155 $ SALARIES $ 386,093 $ 271,970 $ 368,067 TMRS- EMPLOYERI EXPENSE ONLY $ 15,736 $ 6,760 $ 7,361 HEALTH INSURANCE $ 84,130 $ 50,199 $ 74,478 OPERATING: SUPPLIES $ 3,000 $ 2,269 $ 500 TELEPHONE $ $ $ 650 CELL PHONES $ 6,672 $ 4,887 $ 3,200 INSURANCE. AUTOS LIABILITY $ 1,358 $ 6,369 $ 6,000 INSURANCE. AUTO PHYSICALI DAMAGE $ 1,153 $ 1,735 $ 2,500 INSURANCE LAW ENFORCEMENT LIAB $ 3,273 $ 800 $ 3,000 INSURANCE WORKERS COMP $ 4,349 $ 3,957 $ 11,000 INSURANCE ERRORS & OMISSIONS $ $ $ INSURANCE AUTOMOBILE LIAB $ $ $ TRAINING/ SEMINARS $ 7,000 $ 2,948 $ 7,000 INVESTIGATIONI FEES $ 1,500 $ $ PAYROLL TAXES $ 27,359 $ 20,850 $ 27,228 TWC UNEMPLOYMENT $ 63 $ 35 $ 1,000 POLICE CAR PRINCIPAL $ $ 23,349 $ POLICE CAR INTEREST $ $ 1,026 $ TOTAL POLICE DEPTI EXPENDITURES $ 581,124 $ 506,945 $ 576,996 MUNICIPAL COURT EXPENDITURES 2023 BUDGET PROPOSED YTD ACTUAL 8/29 2022 BUDGET MAINT. AGREEMENTS/ CONTRACTS $ $ 291 $ 4,399 SUBSCRIPTIONS/ LICENSES $ $ $ POSTAGE $ 300 $ 261 $ 120 OFFICE SUPPLIES $ 100 $ $ OPERATING SUPPLIES $ $ 55 $ 300 TRAINING/ SEMIMASSAMANTME-LAW $ 1,500 $ 944 $ 1,500 STATE CRIMINAL COST $ $ $ MUNCOURT. JUDGE CONTRACT $ 6,000 $ 4,050 $ 5,400 2022-2023 FISCAL BUDGET GENERAL FUND (01)- Administrative Fund *This budget assumes an M&O tax rate of $0.427593/5100, the voter approval rate. MUNCOURT PROSECUTOR CONTRACT $ 5,400 $ 4,400 $ 4,800 JURY FEES $ $ $ MUNCOURT OMNIBASE FTA $ $ 6 $ 120 TOTAL MUNICIPAL COURT EXPENDITURES $ 13,300 $ 10,007 $ 16,639 FIRE DEPARTMENT EXPENDITURES 2023 BUDGETE PROPOSED YTD ACTUAL 8/29 2022 BUDGET PURCHASE EQUIPMENT $ 10,000 $ 2,883 $ 10,000 R&M VEHICLES $ 22,000 $ 20,490 $ 20,000 R&MI BUILDING (Ambulance) $ 24,000 $ 18,137 $ 24,000 R&MI EQUIPMENT $ 2,500 $ 2,673 $ 1,000 MAINTENANCE, / INSPECTIONS $ $ $ 1,200 FUEL & OIL $ 2,600 $ 2,398 $ 700 INSURANCE AUTOS LIABILITY $ 1,358 $ $ INSURANCE GENERAL LIABILITY $ 451 $ $ INSURANCE WORKERS COMP $ 4,349 $ 3,807 $ 5,635 INSURANCE AUTO PHYSICAL DAMAGE $ 1,153 $ TRAINING $ 7,500 $ 7,674 $ 3,000 PENSIONS FIRE $ 1,080 $ 1,080 $ 1,200 FIRE TRUCK - PRINCIPAL $ $ $ FIRE TRUCK INTEREST $ $ $ TOTALI FIRE EXPENDITURES $ 76,991 $ 59,143 $ 66,735 LIBRARY EXPENDITURES 2023 BUDGET PROPOSED YTD ACTUAL 8/29 2022 BUDGET R&MI BUILDING $ 8,000 $ 58 $ 5,000 MAINT. AGREEMENTS/ CONTRACTS $ $ 2,164 $ 1,498 RICOH $ 893 $ $ TOSHIBA $ 900 $ $ BOOK SYSTEMS $ 695 $ $ OFFICE SUPPLIES $ 240 $ 27 $ 180 JANITORIAL SUPPLIES $ $ $ 180 UTILITIES $ 3,500 $ 3,445 $ 2,500 SALARIES $ 26,552 $ 25,875 $ 26,140 OPERATING. SUPPLIES $ $ $ 180 TELEPHONE $ $ $ 600 INSURANCE WORKERS COMP $ 4,349 $ 150 $ 150 PROPERTYI INSURANCE $ 1,467 $ $ PAYROLL TAXES $ 169 $ 1,986 $ 1,931 TWC UNEMPLOYMENT $ 2 $ 14 $ 100 TOTAL LIBRARY EXPENDITURES $ 46,767 $ 33,718 $ 38,459 2023 BUDGETI PROPOSED YTD. ACTUAL 8/29 2022 BUDGET 2022-2023 FISCAL BUDGET GENERAL FUND (01)- Administrative Fund *This budget assumes an M&O tax rate of $0.427593/5100, the voter approval rate. CULVERT REPAIRS $ 4,000 $ $ PURCHASE EQUIPMENT $ $ 1,012 $ 5,000 R&MSTREETS In Addition to Dedicated: Sales Tax Fund $ 110,000 $ 16,684 $ 100,000 R&ME EQUIPMENT $ 2,500 $ 1,782 $ 1,200 UTILITIES (Street Lights) $ 5,000 $ 3,390 $ 30,000 OPERATING SUPPLIES $ 10,000 $ 1,648 $ 10,000 SIGNAGE $ 2,500 $ $ 1,000 PRIOR PERIOD ADJUSTMENT $ $ $ TOTAL STREETS EXPENDITURES $ 134,000 $ 24,518 $ 147,200 TOTAL GENERAL FUNDI EXPENDITURES $ 1,592,612 $ 1,280,723 $ 1,476,778 NETF PROFIT /( (LOSS) $ 438 $ 181,656 $ 38,630 CITY OF LEONARD 2022-2023 FISCAL BUDGET UTILITY FUND (02)- Revenue Fund *This budget is assuming a water, rate increase andi restructuring of the rate tiers. WATER & SEWER REVENUES 2023 BUDGET PROPOSED YTD ACTUAL 8/31 2022 BUDGET APPROVED TRANSFER. FROM GENERAL FUND $ $ $ 36,713 MONTHLY BILLING $ 664,440 $ 381,773 $ 433,252 LATE CHARGES WATER $ $ 17,985 $ 18,465 TAP FEES $ 18,000 $ 25,000 $ 6,000 Undistributed Water Revenue $ $ (3,760)! $ Other Income $ $ 7,591 $ INTEREST INCOME - WATER $ $ 48 $ BULK WATER: SALES $ $ 200 $ 500 DISCONNECTI FEES $ $ 4,650 $ 1,800 TRANSFER FROM GENERAL FUND $ $ $ MONTHLY BILLING $ 318,000 $ 294,165 $ 301,621 Late Charges Sewer $ $ (30) $ TAPI FEES $ 15,000 $ 15,000 $ 6,000 TOTAL UTILITY FUND REVENUES $ 1,015,440 $ 742,622 $ 804,351 WATER EXPENSES 2023 BUDGET PROPOSED YTD. ACTUAL 8/31 2022 BUDGET APPROVED PURCHASE EQUIPMENT $ 24,900 $ 14,168 $ 10,000 R&M VEHICLES $ 4,200 $ 3,574 $ 2,500 R&M BUILDING $ $ $ R&M EQUIPMENT $ 18,000 $ 16,683 $ 5,000 MAINT. AGREEMENTS/ CONTRACTS $ $ (800) $ 6,950 R&M SYSTEMS WATER $ 25,000 $ 44,081 $ 40,000 R&M TOWER $ 1,500 $ $ 1,500 WELL REPAIRS WATER $ 15,000 $ 58,137 $ INSPECTIONI FEES $ $ 2,363 $ 1,500 CHLORINE & TANK $ 10,000 $ 10,168 $ 7,200 UNIFORMS $ 1,750 $ 1,772 $ 3,000 LAB FEES $ 3,600 $ 3,616 $ 3,000 FUEL & OIL $ 24,000 $ 21,510 : $ 7,000 POSTAGE $ 3,500 $ 3,834 $ 4,348 UTILITY BILLING PROCESS $ 3,000 $ 2,822 $ 3,000 UTILITIES $ 66,000 $ 51,524 $ 45,000 SALARIES $ 214,784 $ 141,155 $ 142,584 TMRS $ 8,591 $ 3,129 $ 2,852 CITY OF LEONARD 2022-2023 FISCAL BUDGET UTILITY FUND (02)- Revenue Fund *This budget is assuming a water rate increase andi restructuring of the rate tiers. HEALTH INSURANCE $ 60,093 $ 27,832 $ 21,279 OPERATING SUPPLIES $ 24,000 $ 20,819 $ 10,000 TELEPHONE (to become an Air Card) $ $ $ 648 CELL PHONES $ 4,272 $ 3,501 $ 3,545 INSURANCE BUILDINGS $ 1,467 $ 2,501 $ 2,255 INSURANCE AUTO LIABILITY $ 1,358 $ $ INSURANCE AUTO PHYSICAL DAMAGE $ 1,153 $ 1,735 $ 2,080 INSURANCE EQUIPMENT $ 1,264 $ 1,478 $ 1,356 INSURANCE GENERAL LIABILITY $ 451 $ $ INSURANCE WORKERS COMP $ 4,349 $ 3,957 $ 4,774 Mosquito! Spraying $ 1,925 $ 1,895 $ 5,975 TRAINING/ SEMINARS $ $ 45 $ TRAINING/ SEMINARS/ MEALS/ TRAVEL $ 2,000 $ 193 $ 3,000 CONSULTING SERVICES $ 1,500 $ 398 $ 1,500 TRANSFER TO GENERAL FUND $ $ $ RED RIVER GWC $ 6,000 $ 14,799 $ 250 PERMIT RENEWAL $ 1,500 $ 232 $ PAYROLL TAXES $ 59,423 $ 10,354 $ 7,702 TWC EMPLOYMENT $ 62 $ 349 $ 20 NEW LINES $ $ $ 10,000 TOTAL WATER EXPENSES $ 594,641 $ 467,821 $ 359,818 SEWER EXPENSES 2023 BUDGET PROPOSED YTD. ACTUAL 8/31 2022 BUDGET APPROVED SSOI EXPENSE $ 10,000 $ 8,855 $ 2,500 PURCHASE EQUIPMENT $ 10,000 $ 8,905 $ 5,000 R&M VEHICLES $ 5,000 $ 3,019 $ 1,000 R&M BUILDING $ $ 932 $ 1,500 R&MI EQUIPMENT $ 5,000 $ 5,154 $ 10,000 R&M: SYSTEMS SEWER $ 45,000 $ 44,964 $ 50,000 INSPECTION FEES $ 500 $ 440 $ 500 CHLORINE & TANK $ 6,000 $ 5,892 $ 3,500 UNIFORMS $ 1,000 $ 868 $ 2,500 LAB FEES $ 9,000 $ 8,559 $ 6,500 FUELE & OIL $ 9,000 $ 7,225 $ 7,000 UTILITIES $ 22,200 $ 18,584 $ 13,000 SALARIES $ 181,383 $ 175,262 $ 250,271 2 CITY OF LEONARD 2022-2023 FISCAL BUDGET UTILITY FUND (02)- Revenue Fund *This budget is assuming a water rate increase and restructuring of the rate tiers. TMRS $ 7,255 $ 3,971 $ 5,005 HEALTH INSURANCE $ 36,056 $ 31,963 $ 42,559 OPERATING SUPPLIES $ 15,000 $ 15,748 $ 5,000 TELEPHONE $ $ $ CELL PHONES $ 1,000 $ 730 $ 1,932 INSURANCE BUILDINGS $ 1,467 $ 2,501 $ 2,250 INSURANCE. AUTO LIABILITY $ 1,358 $ $ INSURANCE. AUTO PHYSICAL DAMAGE $ 1,153 $ 1,735 $ 1,400 INSURANCE EQUIPMENT $ 1,264 $ 1,478 $ 1,600 INSURANCE GENERAL LIABILITY $ 451 $ $ INSURANCE WORKERS COMP $ 4,349 $ 3,957 $ 2,200 TRAINING/ SEMINARS $ 750 $ 616 $ 2,500 ACCOUNTING & AUDIT $ $ $ BANK CHARGES $ $ $ CONSULTING SERVICES $ $ $ 1,500 ENGINEERING SERVICES $ 10,000 $ 97,454 $ PERMIT RENEWAL TCEQ $ 5,000 $ 4,637 $ PAYROLL TAXES $ 12,614 $ 13,439 $ 15,218 TWC UNEMPLOYMENT $ 27 $ (12) $ 99 GTUA $ $ $ NEW LINES $ $ $ 10,000 TOTAL! SEWER EXPENDITURES; $ 401,826 $ 466,875 $ 444,534 TOTAL UTILITY FUND EXPENDITURES 996,467 934,696 804,352 NETI PROFIT / (LOSS) $ 18,973 $ (192,074) $ (1) CITY OF LEONARD 2022-2023 FISCAL BUDGET DEBT SERVICE FUND (03) *This budget assumes a debt rate of $0.071732/S100. DEBT SERVICE REVENUES 2023 BUDGET PROPOSED YTD ACTUAL 8/29 2022 BUDGET ADVALOREM ADMINISTRATION REVENUE) 102,946 126,646.38 129,899.00 OTHER INCOME 12.00 INTEREST 90.84 ADVALOREM (DEBT SERVICE REVENUE) TOTAL DEBT SERVICE REVENUES 102,946 126,749.22 129,899.00 DEBT SERVICE EXPENDITURES 2023 BUDGET PROPOSED YTD ACTUAL 8/29 2022 BUDGET 11. 2016 REFUNDING BONDS- PAID 54,325.00 54,325.00 14. 2018 POLICE VEHICLE DEBT- PAID 14,555.67 14,546.00 12. 2018 Fire Truck Loan & Pipe Bursting Equipment 33,558 33,558.00 33,558.00 10. 2022 FORD INTERCEPTOR- PD 24,375 23. 2022. ASHPHALT ZIPPER 42,650 TOTAL DEBT: SERVICE EXPENDITURES 100,583 68,880.67 68,871.00