ORDINANCE # 21-24 AN ORDINANCE MAKING APPROPRIATIONS FOR THE SUPPORT OF THE CITY OF ROBERT LEE FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2024 AND ENDING SEPTEMBER 31, 2025; AND ADOPTING THE ANNUAL BUDGET OF THE CITY OF ROBERT LEE FOR THE 2024-2025 FISCAL YEAR. WHEREAS, the budget, appended here as Exhibit A, for the fiscal year beginning October 1, 2023 and ending September 30, 2024, was duly presented to the City Council and a Public Hearing was ordered by the City Council and public notice of said Hearing was caused to be given by the City and said notice was published in the Observer/Enterprise and said Public Hearing was held according to said notice; now therefore. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ROBERT LEE: SECTION 1 That the appropriations for the fiscal year beginning October 1, 2024, and ending September 30, 2025, for the support of the general government of the City of Robert Lee, Texas, be fixed and determined for said terms in accordance with the expenditures shown in the City's fiscal year 2024- 2025 budget, a copy of which is appended hereto as Exhibit A; SECTION 2 That the budget, as summarized below and shown in words and figures in Exhibit A is hereby approved in all respects and adopted as the City's budget for the fiscal year beginning October 1, 2024, and ending September 30, 2025. Income Revenue $1,799,130.00 Expense Payroll $460,039.00 M & O $1,339,091.00 Debt $0.00 PASSED AND APPROVED this 1974 day of Soer 2024. Steven Arens, Mayor ATTAET 1 Aaud Amanda lend za, City Administrator City of Robert Lee, Texas FY 2024-2025 Operating Budget EXHIBIT A Final Final Actual Proposed Final Proposed FY 2022 FY 2023 FY 2024 FY 2024 FY 2024-2025 General Fund Income Contributed Capital 11,740 50,335 27,612 53,922 19,424 CDBG 23-24 - 25,440 Loan/Bond Close-Out Funds 17,350 46,393 47,243 Property Abatements 1,000 4,445 2,000 2,000 2,000 Property Tax 176,375 152,158 159,968 173,000 178,872 Coke County- Property Bids 2,882 3,000 1,500 Sales Tax 192,000 195,548 195,000 220,000 235,000 Franchise Fees 25,700 28,100 28,000 28,800 28,800 Municipal Court Fines 2,500 2,130 2,000 250 250 Animal Facility Fees 710 100 200 500 500 Animal Fees 500 330 500 500 500 Interest Income 550 2,114 2,500 3,500 400 Office Services 325 150 150 270 270 Miscellaneous Income 100 50 50 1,200 1,200 Total General Income 414,382 452,810 464,373 559,625 468,716 Expense Payroll - Total 122,000 122,000 122,000 138,000 138,000 City Secretary 50% Asst City Secretary 50% City Superintendent 20% Works 1 (JM) 20% Works 2 (TB) 20% Works 3 (JT) 20% Payroll - Mayor 100% Animal Control Officer (Part-Time) 100% Code Enforcement Officer 70% Elected Officials 100% 1,300 1,220 1,500 1,520 1,200 Payroll Taxes - FICA 6,411 6,411 6,420 6,420 6,420 Payroll Taxes - Medicare 1,502 1,502 1,502 1,802 1,802 Payroll Taxes - Unemployment 120 120 120 500 500 Retirement City Contribution TMRS 5,000 5,245 5,245 6,345 6,345 Employee Health Insurance 11,800 13,650 26,920 23,320 23,320 Insurance: P &L 6,700 7,430 8,100 8,100 8,100 Insurance Workers Comp. 2,000 2,216 3,000 3,000 3,000 Insurance: Bonds 500 500 500 570 570 Municipal Judge 1,800 1,800 1,800 1,800 1,800 Office 35,653 30,083 63,554 73,500 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 3,500 4,000 Uniforms 310 420 500 2,000 1,000 Notices & Advertising 1,700 2,010 1,300 1,300 1,300 Elections 1,305 6,000 1,305 1,712 Animal Control Facility 18,413 1,500 4,000 3,000 4,880 Utilities 36,000 35,000 35,000 35,000 35,000 Property Abatements 34,750 R & M 14,000 24,486 10,000 14,500 15,000 Gas / Oil - Fuel 6,300 4,000 4,000 2,800 2,800 Accounting & Audit 6,250 16,475 12,000 16,700 16,700 Accounting & Audit FY 22-23 11,600 Legal/Retainer 8,000 7,000 5,000 15,000 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 27,612 37,708 9,424 Miscellaneous 100 100 100 100 100 Economic Sales Tax (A & B) 96,000 83,652 97,500 110,000 117,500 Capital Lease Cares Act Grant Grant Projects 25,440 10,024 Total General Expenses 403,109 449,260 460,823 559,620 468,716 GENERAL PROFIT/LOSS 11,273 3,550 3,550 5 Waterworks Fund Income Contributed Capital 18,958 Loan/Bond Close-out Funds 76,000 Grant Revenue Interest Income Water Receipts 478,950 499,000 513,970 525,000 542,482 Rural Water Receipts 66,950 61,308 63,147 63,147 65,250 Bulk Water 9,000 9,000 Late Charges 6,600 7,000 7,000 6,000 6,000 Reconnect Fee 1,600 2,000 2,000 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 Lease Rental Fees 1,800 CAPI 8,888 9,000 9,000 9,000 9,000 Miscellaneous 1,000 100 100 100 100 Total Water Income 620,138 693,949 604,217 641,863 644,290 Expense Payroll - Total 105,000 105,000 105,000 123,400 123,400 City Secretary 27% Asst. City Secretary 27% City Superintendent 57% Works 1 57% Works 2 57% Works 3 57% Code Enforcement Office 25% Payroll Taxes FICA 5,658 6,232 6,232 7,548 7,548 Payroll Taxes Medicare 1,324 1,439 1,439 1,785 1,785 Payroll Taxes Unemployment 400 400 400 400 400 Retirement City Contribution 5,184 6,400 6,400 9,239 9,239 Employee Health Insurance 16,563 16,563 24,950 19,000 19,000 Insurance P&L 8,200 9,850 10,100 10,100 10,100 Insurance Workers Comp. 5,100 5,650 6,200 6,200 6,200 Utility System Contractor Office 23,000 12,000 15,000 20,000 19,407 Dues 2,438 3,000 3,000 2,500 2,500 Training 1,500 5,500 5,000 3,500 3,500 Postage 5,200 4,400 4,500 5,800 5,800 Uniforms 1,500 2,805 3,000 4,000 4,000 Notices & Advertising 500 700 1,000 1,000 1,000 Bank Charges 1,000 600 7,000 750 750 Water Samples 6,000 10,500 10,000 10,000 10,000 Chemicals 6,000 9,500 8,000 9,182 9,182 Utilities 27,183 29,000 30,000 30,000 30,000 Gas & Oil - Fuel 6,300 5,450 6,000 5,500 5,500 R & M 61,500 178,861 60,000 58,000 58,000 Meter Replacement 1,799 2,564 1,500 Accounting & Audit 12,500 23,000 19,961 25,000 25,000 Accounting & Audit FY 22-23 12,987 12,987 TXWDB Bonds Payable Principal 51,813 TXWDB Bonds Payable Interest 24,813 - - Water Purchases 235,100 250,000 265,000 270,000 278,992 UCRA 1976 Loan & Lease Meter Deposit Refunds 7,150 Engineering Capital Projects 5,973 Grant Projects Water System Improvement Miscellaneous Total Water Expense 622,725 689,414 599,682 641,864 644,290 WATER PROFIT/LOSS (2,587) 4,535 4,535 (0) Sewer Fund Income Contributed Capital 19,320 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 127,950 126,000 136,080 141,000 152,280 Total Sewer Income 369,130 370,280 380,260 404,500 407,528 Expense Payroll - Total 57,000 59,275 59,275 61,500 61,500 City Secretary 22% Asst. City Secretary 22% City Superintendent 22% Works 1 22% Works 2 22% Works 3 22% Works Part Time 22% Code Enforcement Officer 4% Payroll Taxes FICA 3,287 3,675 3,675 3,675 3,675 Payroll Taxes Medicare 769 862 870 870 870 Payroll Taxes Unemployment 450 100 100 200 200 TMRS City Contribution 3,011 3,950 3,950 5,500 5,500 Employee Health Insurance 8,281 8,400 17,530 9,200 9,200 Insurance P & L 3,500 2,450 3,000 3,000 3,000 Insurance Workers Comp 2,750 900 1,100 1,100 1,100 Utility System Contractor Office 2,600 2,600 2,600 6,500 8,000 Training 1,400 650 1,000 1,000 2,000 Uniforms 250 690 1,000 2,000 2,000 R & M 9,101 9,900 9,500 10,755 17,035 Soil Analysis - Samples 8,500 10,257 10,000 12,000 13,000 Chemicals 7,000 4,790 4,500 6,500 8,000 Transporter Fees 2,250 1,700 1,800 2,150 2,150 TCEQ Fees 2,000 1,450 1,929 1,800 1,800 Utilities 8,000 8,500 8,000 8,000 8,000 Gas & Oil - Fuel 2,800 2,400 2,500 3,650 3,650 Audit 3,750 5,300 5,500 5,600 5,600 Accounting & Audit 22-23 1,970 Capital Projects - 17,350 11,068 Miscellaneous Capital Lease Grant Projects - American Rescue Plan 240,180 240,180 240,180 240,180 240,180 Total Sewer Expense 366,879 368,029 378,009 404,500 407,528 SEWER PROFIT/LOSS 2,251 2,251 2,251 Sanitation Fund Income Contributed Capital 10,000 10,000 10,000 11,690 10,000 Grant Revenue Interest Income Trash Receipts 206,000 230,000 238,050 241,550 250,005 Tax on Trash 13,760 16,500 19,639 19,639 19,639 Convenience Center Funds 500 500 500 500 500 Late Fees 3,265 3,200 3,200 3,200 Demolition Revenue 15,711 15,000 15,000 1,500 15,000 Misc. Income 100 100 100 100 100 Total Sanitation Income 246,071 275,365 286,489 278,179 298,444 Expense Payroll Total 3,000 3,000 3,000 6,350 6,350 City Secretary 1% Asst. City Secretary 1% City Superintendent 1% Works 1 1% Works 2 1% Works 3 1% Code Enforcement Officer 1% Payroll Taxes - FICA 200 200 200 200 200 Payroll Taxes - Medicare 100 100 100 100 100 Payroll Taxes - Unemployment 100 100 100 300 300 Retirement City Cont. - TMRS 175 175 175 175 175 Employee Health Insurance 600 600 710 710 710 Insurance P & L Workers Comp 1,500 1,662 2,000 2,000 2,000 Office 2,500 1,300 2,500 3,800 5,279 Notices & Advertisement 300 100 100 100 100 R & M 500 5,754 1,000 Convenience Center Disposal Fee 3,000 3,500 3,500 3,500 4,500 Gas & Oil - Fuel 1,400 1,400 1,600 1,600 1,600 Demolition Expense 15,711 15,000 15,000 1,500 15,000 Trash Service 198,935 216,183 224,659 222,000 238,000 Tax on Trash 14,470 17,145 17,745 18,000 18,630 Audit 2,500 3,800 4,000 4,500 4,500 Accounting & Audit FY 22-23 - 1,690 Capital Projects = 10,000 10,000 5,900 Grant Projects - Total Sanitation Expense 244,991 274,265 285,389 278,179 298,444 SANITATION PROFIT/LOSS 1,080 1,100 1,100