ORDINANCE # 28-24 AN ORDINANCE OF THE CITY OF ROBERT LEE FINDING THE NEED TO AMEND ORDINANCE #21-24 FY 2024 - 25 BUDGET FOR MUNICIPAL PURPOSES; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Council of the City of Robert Lee utilized diligent thought and attention to the preparation of the 2024 - 25 budget; and WHEREAS, circumstances have arisen during the fiscal year which have, or will require the expenditure of additional funds in some of the line items ofthe budget, and for which there is more than adequate funding in the line items of the budget; and WHEREAS, the City Council finds the amendments in the line items dentified in Exhibit A are reasonable, necessary, and for municipal purposes. NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Robert Lee as follows: SECTION 1 The City Council finds the statements made in the preamble above are true. SECTION 2 The City Council approves the budget amendments in the attached Exhibit A. SECTION 3 The City Council further finds the amended budget line items (Exhibit A) will not cause the total expenditures in the budget to exceed the total original budgeted amount. SECTION 4 The Amended Budget for 2024 - 25 is hereby approved by the City Council. SECTION 5 The Mayor is authorized to make the transfers as set forth above, and file, or cause to be filed, a true and correct copy of this Ordinance, with the attached amended budget, with the City Secretary. SECTION 6 It is the intent of the City Council that each sentence, paragraph, subdivision, clause, phrase or section of this Ordinance be deemed severable and, should any such sentence, paragraph, subdivision, clause, phrase or section be declared invalid or unconstitutional for any reason, such declaration of invalidity or unconstitutionality shall not be construed to affect the validity of those provisions oft the Ordinance left standing. SECTION 7 This ordinance is hereby passed by the affirmative vote, the "ayes" and "nays" being called, ofa majority of the members (3 of 5 votes) of the City Council of Robert Lee, Texas. This Ordinance shall take effect immediately from and after its passage. PASSED AND APPROVED this 2/ day of Awu 2035 AYES: 3 NAYS: ABSTANTIONS: ATTEST: Steven Arens, Mayor - lho - hiauals AL aley Amanda G. Mendgza City Administrator City of Robert Lee, Texas FY 2024-2025 Operating Budget EXHIBIT A Approved: Ist Final Final Final Original Amendment FY 2022 FY 2023 FY 2024 FY 2024-2025 FY 2024-2025 General Fund Income Contributed Capital 11,740 50,335 53,922 19,424 19,424 CDBG 23-24 25,440 6,960 Loan/Bond Close-Out Funds 17,350 47,243 Property Abatements 1,000 4,445 2,000 2,000 2,000 Property Tax 176,375 152,158 173,000 178,872 178,872 Coke County- Property Bids 2,882 3,000 1,500 1,500 Sales Tax 192,000 195,548 220,000 235,000 235,000 Franchise Fees 25,700 28,100 28,800 28,800 28,800 Municipal Court Fines 2,500 2,130 250 250 250 Animal Fees 710 100 500 500 500 Returned Check/Draft Fee 200 Interest Income 550 2,114 3,500 400 400 Office Services 325 150 270 270 270 Miscellaneous Income 100 50 1,200 1,200 1,200 Total General Income 413,882 452,480 559,125 468,216 475,376 Expense Payroll - Total 122,000 122,000 138,000 138,000 143,000 City Administrator (AM) 50% Asst City Administrator (KB) 50% City Superintendent (TB) 20% Public Works 1 (JM) 20% Public Works 2 (JC) 20% Public Works 3 (VAC) 20% Public Works PT (LS) 20% Mayor 100% PT-Animal Control Officer (GA) 100% Code Enforcement Officer (MG) 40% Elected Officials 100% 1,300 1,220 1,520 1,200 1,200 Payroll Taxes - FICA 6,411 6,411 6,420 6,420 9,400 Payroll Taxes - Medicare 1,502 1,502 1,802 1,802 2,800 Payroll Taxes - Unemployment 120 120 500 500 650 Retirement City Contribution TMRS 5,000 5,245 6,345 6,345 5,200 Employee Health Insurance 11,800 13,650 23,320 23,320 17,600 Insurance: P & L 6,700 7,430 8,100 8,100 6,670 Insurance Workers Comp. 2,000 2,216 3,000 3,000 2,470 Insurance: Bonds 500 500 570 570 570 Municipal Judge 1,800 1,800 1,800 1,800 1,800 Office 35,653 30,083 73,500 34,569 34,569 Events 2,200 7,500 7,500 7,500 7,500 Dues / Memberships 2,400 1,660 1,600 1,600 1,600 Training 11,150 8,655 3,500 4,000 4,000 Uniforms 310 420 2,000 1,000 1,600 Notices & Advertising 1,700 2,010 1,300 1,300 1,300 Elections 1,305 1,305 1,712 1,712 Animal Control Facility 18,413 1,500 3,000 4,880 6,000 Utilities 36,000 35,000 35,000 35,000 33,000 Property Abatements 34,750 R & M 14,000 24,486 14,500 15,000 17,877 Gas / Oil - Fuel 6,300 4,000 2,800 2,800 2,800 Accounting & Audit 6,250 16,475 16,700 16,700 13,500 Accounting & Audit FY 22-23 11,600 Legal/Retainer 8,000 7,000 15,000 10,000 10,000 Legal/Retainer FY 2022-2023 4,010 1,140 Appraisal Board 5,000 4,550 4,550 4,550 4,550 Tax Collector/Assessor 500 Contributed Capital Projects 20,010 37,708 9,424 9,424 Miscellaneous 100 100 100 100 100 Economic Sales Tax (A & B) 96,000 83,652 110,000 117,500 117,500 Capital Lease Cares Act Grant - - Grant Projects - 25,440 10,024 16,984 Total General Expenses 403,109 449,260 559,620 468,716 475,376 GENERAL PROFIT/LOSS 10,773 3,220 (495) (500) Waterworks Fund Income Contributed Capital 18,958 Loan/Bond Close-out Funds 76,000 Grant Revenue - Interest Income - Water Receipts 478,950 499,000 525,000 542,482 560,000 Rural Water Receipts 66,950 61,308 63,147 65,250 67,000 Bulk Water 9,000 9,000 7,800 Late Charges 6,600 7,000 6,000 6,000 6,000 Reconnect Fee 1,600 2,000 1,600 1,600 1,600 Water Tap Fees 1,500 500 1,000 1,000 1,000 Meter Deposits 7,150 7,000 7,000 7,000 7,000 Service Charge 1,500 1,041 1,000 1,000 1,000 Debt Service Revenue 46,000 31,000 58 58 58 Lease Rental Fees 1,800 1,800 CAPI 8,888 9,000 9,000 9,000 9,000 Miscellaneous 1,000 100 100 100 100 Total Water Income 620,138 693,949 641,863 644,290 662,358 Expense Payroll - Total 105,000 105,000 123,400 123,400 153,000 City Adminisrator (AM) 31% Asst. City Adminisrator (KB) 31% City Superintendent (TB) 60% Public Works 1 (JM) 60% Public Works 2 (JC) 60% Public Works 3 (VAC) 60% Public Works PT (LS) 60% Code Enforcement Officer (MG) 30% Payroll Taxes FICA 5,658 6,232 7,548 7,548 9,500 Payroll Taxes Medicare 1,324 1,439 1,785 1,785 2,750 Payroll Taxes Unemployment 400 400 400 400 550 Retirement City Contribution 5,184 6,400 9,239 9,239 6,750 Employee Health Insurance 16,563 16,563 19,000 19,000 25,800 Insurance P&L 8,200 9,850 10,100 10,100 6,650 Insurance Workers Comp. 5,100 5,650 6,200 6,200 3,310 Utility System Contractor Office 23,000 12,000 20,000 19,407 19,407 Dues 2,438 3,000 2,500 2,500 2,500 Training 1,500 5,500 3,500 3,500 3,500 Postage 5,200 4,400 5,800 5,800 5,800 Uniforms 1,500 2,805 4,000 4,000 4,000 Notices & Advertising 500 700 1,000 1,000 1,000 Bank Charges 1,000 600 750 750 750 Water Samples 6,000 10,500 10,000 10,000 10,000 Chemicals 6,000 9,500 9,182 9,182 9,182 Utilities 27,183 29,000 30,000 30,000 30,000 Gas & Oil - Fuel 6,300 5,450 5,500 5,500 5,500 R& M 61,500 178,861 58,000 58,000 59,469 Meter Replacement 1,799 2,564 Accounting & Audit 12,500 23,000 25,000 25,000 24,940 Accounting & Audit FY 22-23 12,987 12,987 TXWDB Bonds Payable Principal 51,813 - TXWDB Bonds Payable Interest 24,813 Water Purchases 235,100 250,000 270,000 278,992 278,000 Capital Projects 5,973 Miscellaneous Total Water Expense 615,575 689,414 641,864 644,290 662,358 WATER PROFIT/LOSS 4,563 4,535 (0) Sewer Fund Income Contributed Capital 19,320 11,068 11,068 Interest American Rescue Plan 240,180 240,180 240,180 240,180 240,180 Late Charges 3,100 3,000 3,000 3,000 Sewer Tap Fees 1,000 1,000 1,000 1,000 1,000 Sewer Receipts 127,950 126,000 141,000 152,280 148,000 Total Sewer Income 369,130 370,280 404,500 407,528 403,248 Expense Payroll - Total 57,000 59,275 61,500 61,500 58,750 City Administrator (AM) 17% Asst. City Administrator (KB) 17% City Superintendent (TB) 15% Public Works 1 (JM) 15% Public Works 2 (JC) 15% Public Works 3 (VAC) 15% Public Works PT (LS) 15% Code Enforcement Officer (MG) 25% Payroll Taxes FICA 3,287 3,675 3,675 3,675 4,000 Payroll Taxes Medicare 769 862 870 870 1,000 Payroll Taxes Unemployment 450 100 200 200 200 TMRS City Contribution 3,011 3,950 5,500 5,500 2,550 Employee Health Insurance 8,281 8,400 9,200 9,200 9,400 Insurance P & L 3,500 2,450 3,000 3,000 1,510 Insurance Workers Comp 2,750 900 1,100 1,100 1,140 Utility System Contractor Office 2,600 2,600 6,500 8,000 8,000 Dues 200 Training 1,400 650 1,000 2,000 2,000 Uniforms 250 690 2,000 2,000 2,000 R&I M 9,101 9,900 10,755 17,035 15,150 Soil Analysis - Samples 8,500 10,257 12,000 13,000 13,000 Chemicals 7,000 4,790 6,500 8,000 8,000 Transporter Fees 2,250 1,700 2,150 2,150 2,150 TCEQ Fees 2,000 1,450 1,800 1,800 1,800 Utilities 8,000 8,500 8,000 8,000 9,500 Gas & Oil - Fuel 2,800 2,400 3,650 3,650 3,650 Audit 3,750 5,300 5,600 5,600 8,000 Accounting & Audit 22-23 1,970 Capital Projects 17,350 11,068 11,068 Miscellaneous Capital Lease Grant Projects American Rescue Plan 240,180 240,180 240,180 240,180 240,180 Total Sewer Expense 366,879 368,029 404,500 407,528 403,248 SEWER PROFIT/LOSS 2,251 2,251 Sanitation Fund Income Contributed Capital 10,000 10,000 11,690 10,000 10,000 Grant Revenue Interest Income - Trash Receipts 206,000 230,000 241,550 250,005 255,000 Tax on Trash 13,760 16,500 19,639 19,639 19,000 Convenience Center Funds 500 500 500 500 500 Late Fees 3,265 3,200 3,200 3,200 Demolition Revenue 15,711 15,000 1,500 15,000 15,000 Misc. Income 100 100 100 100 100 Total Sanitation Income 246,071 275,365 278,179 298,444 302,800 Expense Payroll Total 3,000 3,000 6,350 6,350 14,500 City Administrator (AM) 2% Asst. City Administrator (KB) 2% City Superintendent (TB) 2% Public Works 1 (JM) 5% Public Works 2 (JC) 5% Public Works 3 (VAC) 5% Public Works PT (LS) 5% Code Enforcement Officer (MG) 5% Payroll Taxes - FICA 200 200 200 200 900 Payroll Taxes - Medicare 100 100 100 100 300 Payroll Taxes - Unemployment 100 100 300 300 100 Retirement City Cont. - TMRS 175 175 175 175 675 Employee Health Insurance 600 600 710 710 2,395 Workers Comp 1,500 1,662 2,000 2,000 785 Office 2,500 1,300 3,800 5,279 7,945 Notices & Advertisement 300 100 100 100 100 R & M 500 - 5,754 1,000 1,000 Convenience Center Disposal Fee 3,000 3,500 3,500 4,500 4,500 Gas & Oil - Fuel 1,400 1,400 1,600 1,600 1,600 Demolition Expense 15,711 15,000 1,500 15,000 15,000 Trash Service 198,935 216,183 222,000 238,000 225,000 Tax on Trash 14,470 17,145 18,000 18,630 20,000 Audit 2,500 3,800 4,500 4,500 8,000 Accounting & Audit FY 22-23 - 1,690 Capital Projects 10,000 5,900 Total Sanitation Expense 244,991 274,265 278,179 298,444 302,800 SANITATION PROFIT/LOSS 1,080 1,100