Port Arthur BUDGET 2016-2017

City of Port Arthur, Texas
Fiscal Year 2017

Annual Operating Budget
October 1, 2016 September 30, 2017
Prepared by
The City Manager
And
The Finance Department
This budget will raise more total property taxes than last year' s budget by$ 974,434 or
5. 18%,
and of that amount$ 325,355 is tax revenue to be raised from new property added to
the tax roll this year.
II. The record vote adopting the FY2017 Budget:
For: Derrick Ford Freeman Mayor; Raymond Scott, Jr.

District 1; Tiffany L.
Hamilton District 2; Morris Albright, III
District 3; Keith McCurry Richard
District 4; Willie" Bae" Lewis, Jr.District 5; Osman Swati District 6; Charlotte
Moses Position 7; Kaprina Richardson FrankPosition 8
Against: None
Absent: None
HI. Tax Rates:
2015 Tax 2016 Tax

Rates Rates Per
Type of Tax Rate Per$ 100 100
Adopted 0. 792000 $ 0. 792000

Effective 0. 771998 0. 787306
Effective Maintenance & Operations 0. 499866 0. 486463
Rollback 0. 787892 0. 842039
Debt 0. 292134 0. 305537
IV. Total Amount City Debt Obligations Secured

of
by Property Taxes: $ 48, 695, 000
The above information is provided, pursuant to 83( R) S. B. 656,

effective for budgets adopted after September 1, 2013.
CITY OF PORT ARTHUR 2016-2017 BUDGET
TABLE OF CONTENTS
Introductory Section
Transmittal Letter i
Executive Summary vii
Organization Chart xi
City Officials xii
Financial Section
All Funds Summary 1
General Fund
General Fund Summary 3
Summary of expenditures by category and department 5
Administration Department Summary 6
Mayor and Council 7
City Manager 8
Special Purpose- Non- Departmental 9
City Secretary Department Summary 10
City Secretary 11
Municipal Court 12
Elections 13
City Attorney Department Summary 14
City Attorney 15
Finance Department Summary 16
Administration 17
Accounting 18
Purchasing 19
Information Systems 20
Utility Billing and Collections 21
Grants Management 22
Human Resources Department Summary 23
Human Resources 24
Civil Service 25
Development Services Department Summary 26
Planning 27
Geographic Information System( GIS) 28
Neighborhood Revitalization 29
Code Enforcement 30
Animal Control 31
Environmental Health 32
Civic Center Department Summary 33
Civic Center 34
Parks and Recreation Department Summary 35
Recreation 36
Parks and Right of Way( ROW) Maintenance 37
Library Department Summary 38
Library 39
Police Department Summary 40
Police 41
Fire Department Summary 42
Fire 43
Health Department Summary 44
Health Unit 45
Employee Health Services Clinic 46
CITY OF PORT ARTHUR 2016- 2017 BUDGET
TABLE OF CONTENTS
Public Works Department Summary 47

Administration 48
Engineering 49
Streets 50
Drainage 51
Electrical 52
Equipment Services 53
City Hall 54
Debt Service Fund

Debt Service Fund Summary 55
Schedule of Current Debt Service Requirements 56
Summary of Annual Debt Service Requirements to Maturity 58
Water and Sewer Fund

Water& Sewer Fund Summary 59
Summary of Expendituresby Category& Division 60
Administration 61
Customer Service 62
Water Purification 63
Water Distribution 64
Wastewater Conveyance 65
Wastewater Treatment 66
Solid Waste Fund

Solid Waste Fund Summary 67
Summary of Expenditures
by Category& Division 68
Administration 69
Trash Collection 70
Residential Collection 71
Container Service 72
Landfill Operation 73
Pleasure Island Fund

Pleasure Island Fund Summary 74
Summary of Expenditures
by Category& Division 75
Administration 76
RV Park 77
Marina 78
Parks 79
Transit Fund
Transit Fund Summary 80
Summary of Expenditures by Category& Division 81
Administration 82
Vehicle Operations 83
Vehicle Maintenance 84
Non- Vehicle Maintenance 85
Other Transit 86
Para- Transit 87
Other Funds
Equipment Replacement Fund Summary 88

Capital Equipment Schedule 89
TABLE OF CONTENTS
Employee Benefit Funds

Hospitalization Insurance Fund Summary 90
Workers Compensation Fund Summary 91
Other Employee Benefits Fund Summary 92
General Liability Fund Summary 93
Hotel Occupancy Fund Summary 94
Library Special Fund Summary 95
Police Special Funds Summary 96
Commercial Traffic Enforcement Fund Summary 97
Golf Course Fund Summary 98
Municipal Court Technology Fund Summary 99
Street Maintenance Fund Summary 100
Economic Development Corporation

Economic Development Corporation Fund Summary 101
Summary of Expenditures by Category& by Division 102
Department Detail 103
Economic Development Corporation 2003 Sales Tax Bond Debt Service 104
Summary of Annual Debt Service Requirements to Maturity- 2003 Sales Tax Bond 105
Appendix
Appendix A: Personnel Schedules 106
Appendix B: Authorizing Documents 117
Appendix C: Financial Policy 132
Appendix D: Investment Policy 136

City of
Ort rthrir
October 1, 2016
Honorable Mayor
Members of the City Council

Citizens of Port Arthur
City of Port Arthur
Port Arthur, Texas 77641
We are pleased to present the Official Budget for the City of Port Arthur for fiscal year ending September 30, 2017,
which was adopted on September 29, 2016. Copies are available for inspection at the City Secretary' s Office, the Port
Arthur Public Library, the Jefferson County Clerk' s Office as well as the City' s web site, www.portarthurtx.gov.
LOCATION AND ECONOMY
The City of Port Arthur ( City), incorporated May 30, 1898, is located in Southeastern Texas, on the Gulf Coast.
Bordered by Lake Sabine, an inland bay, the City has access to the Gulf of Mexico through Sabine Pass. Port Arthur is
spread over 100+ square miles and has a population of 54, 548. Southeast Texas is one of the principal oil refining and
petro- chemical manufacturing areas in the world and the City's economy is tightly tied to these industries. The
Spindletop gusher blew in on January 10, 1901 at Gladys City, near Beaumont and just north of Port Arthur. This event,
coupled with our proximity to the Gulf of Mexico, drove the development of oil refming in Port Arthur. For more than
100 years, the country's major oil and chemical refming companies have maintained major facilities here. The local
facilities, including TOTAL Petrochemicals, BASF, Motiva, Valero, Flint Hills Resources, Chevron-Phillips, and Golden
Pass LNG, located in the City' s ETJ, currently represent nearly $ 9 billion in property value. These industries have
provided a steady employment base, and in recent years, significant infusions of capital have dramatically increased
economic activity in Port Arthur.
The City' s national significance is evidenced by these investments in energy in the immediate area, whichcontribute to
the following facts. It is the home of the No. 1 refiner of jet fuel in the nation and the majority of military jet-fuel.
Refining production amounts to a minimum of 13% of American' s daily fuel consumption. Fifty- five percent( 55%) of
the nation' s strategic petroleum reserves are located here. Finally, it is worth noting that Motiva Port Arthur is the largest
refinery in North America.( Source: Sabine Neches Navigation District)
GOVERNMENT STRUCTURE
The City has all the powers granted to a home rule city by Texas law including: the power to levy tax on real and
personal property within its boundaries, the right to extend its boundaries by annexation, and the power to block
annexation or incorporation in areas considered within its extra-territorial jurisdiction.
The City has operated under the Council-Manager form of government since March 8, 1932.
Policy making and
legislative authority rests with the City Council, which consists of a mayor and an eight-member council. Two council
members and the mayor are elected at large. Six council members are elected to staggered terms; two from combined
districts, and four council members from their respective districts. All terms are three years. The City Council is
responsible, among other things, for passing ordinances, adopting the budget, appointing committees and hiring the City's
manager, Attorney, and Secretary. The City Manager is responsible for carrying out the policies and ordinances of the
City Council, for overseeing the day to day operations of the City, and for appointing the heads of the City's departments.
The City provides a full range of municipal services including police and fire protection, solid waste removal and
disposal, water and sanitary sewer, the construction of streets, drainage and other infrastructure, recreational activities,
library and other cultural activities. Component units are legally separate entities for which the City is financially
accountable. The budget of the Port Arthur Economic Development Corporation has been included with that ofthe City.
This organization, although legally separate, is in substance, part of the City's operations.
The annual budget serves as the foundation for the City' s financial planning and control. The City Manager presents his
proposed budget to the City Council for review on or before August 31 of each year. The Council holds a public hearing
and a fmal budget is adopted by September 30. The City maintains extensive budgetary controls. The objective ofthese
controls is to ensure compliance with legal provisions embodied in the annual appropriated budget approved by City
Council. Activities of the general fund, certain special revenue funds and the proprietary funds, are included in the
annual appropriated budget. Project-length budgets are prepared for the capital projects fund. The level of budgetary
control( i.e. the level at which expenditures cannot legally exceed the appropriated amount) is the department level within
each fund.
STATUS OF PRIOR YEAR ISSUES
Last year during the budget process for the FY 15- 16 budget, several issues were identified and reported in the Official
Budget Document, for which City management has made significant progress in addressing and which are discussed
below.
General Fund
Last year the City began reporting spendable fund balance rather than fund balance in the aggregate, which would include
the non-spendable component. This resulted in reporting estimated beginning Fund Balance at$ 8M rather than$ 54M,
which included$ 46M currently unspendable due it comprising a long-term advance to the Water Fund. At this restated
level the City did not meet its policy requirement of 60-days of expenditures plus$ 1. 5M. Using the more appropriate
measure of fund balance, we are pleased to report that actual ending fund balance for FY 14- 15 had grown to$ 19.5M and
is expected to amount to $27M as of FYE 15- 16, not only meeting but exceeding the City' s minimum fund balance
policy.
Proprietary Funds( Enterprise and Internal Service Funds)

Fund equity of these funds, which were previously presented as net position was changed to a more appropriate
measure working capital. This measure answers the most relevant question of all stakeholders in the budget process,
How much is available to currently appropriate?" Both the Water Fund and the Solid Waste Fund were expected to
finish FY 15- 16 with little or no working capital. FYE 2016 is expected to end the year with a working capital balance of
1. 7M, which the budget for FY 16- 17 is expected to maintain that level or 35 days of expenditures.
Structural DeficitSolid Waste Fund

Last year the General Fund budget provided for a$ 4. 1M transfer to the Solid Waste fund to relieve the structural deficit
in that fund, which had been developing over the last few preceding years, becoming more pronounced at the end of FY
14- 15, and expected to accelerate in FY 15- 16 to almost$ 6M-- and in urgent need of an immediate turn around. In order
to prescribe the most appropriate course of action, it seemed advisable to first discover all of the relevant facts of the
circumstance and then make a careful assessment of those facts, which we believed would lead to the best solution for
restoring fmancial health to this fund in order to avoid possible disruption of this vital service to the community. Last
year' s budget provided for a comprehensive study be performed to include laying out the facts relative to the cost-
effectiveness and cost-efficiency of each activity, the appropriateness ofthe current rate structure, obstacles that have and
are preventing a more acceptable collection rate and opportunities to increase revenues through regionalization. During
FY 15- 16 it was discovered several years ago, the City' s landfill had lost a major customer, which had significantly
contributed to the deficit. City management vigorously pursued that customer and was able to restore the relationship. In
addition, the rate for Commercial solid waste collection was increased. As a result, the General Fund was able to reduce
the planned transfer from$ 4. 1M to$ 1. 9M, leaving working capital in the Solid Waste Fund of$1. 4M. The budget for
FY 16- 17 is expected to increase it to$ 1. 7M or 81 days of expenditures.
ii
CURRENT YEAR ISSUES
During the budget process several issues were raised which are discussed below:
Industrial District Revenues( IDA)

Late in the budget process it became known that after 2 consecutive years of$ 3M increases, this year IDA revenue is
expected to experience a decline of$2. 8M in FY 16- 17. The major portion ofthe decline related to one company, whose
values declined 43%-- almost$ 1B, resulting from a court settlement.
Streets
The single most significant issue to our residents is improving streets within the City. The budget has addressed this
community-wide concern by providing $ 8. 3M of its own money with an additional $ 2.3M from grants provided by
CDBG and GLO for a total of$ 10. 6M, as follows:
500K with a$ 353K CDBG grant for 4th Street,

7th&
1. 7M with a$ 1. 9M GLO grant for Bluebonnet, Woodworth, 8th Streets

6. 1M for streets to be determined, which includes $ 1. 1M from the new 1/ 8c sales tax from the EDC' s
allocation for street maintenance accounted for in the new special revenue fund
As noted below, if the City moves forward with a debt issue to be repaid with the new 1/ 8c sales tax for street
maintenance, the amount of funding for streets will increase to$ 13. 8M.
New One-Stop Permitting Facility( Rehabilitation of County- Building Donated to the City)
This budget has provided$ 1. 4M to rehabilitate the building next to City Hall, which was donated by the County, to
facilitate the City' s permitting process. Currently the City permitting process is not easy to navigate, confusing the
development community. This facility will allow builders/developers/ citizens to get all of their development and
permitting needs handled in one place.
Other Post-Employee Benefits( OPEB) Retiree Health Insurance
According to the most recent Actuarial Valuation of the OPEB as of December 2013, the Unfunded Actuarial Accrued
Liability( UAAL), consistent with the rate of return on prior portfolios, amounted to$ 27M with an Annual Required Cost
ARC) of$2.2M. During FY 15- 16 the City changed administrators and allocated/ balanced the portfolio. With this
change the UAAL was decreased by$ 9M to$ 18M and the ARC was decreased by$ 500K to$ 1. 7M. Toward the end of
FY 15- 16 the City made another change, moving the coverage to a Medicare Advantage Plan through Blue Cross Blue
Shield. With this change, which was approved by the City Council effective November 1, 2016, the City' s Actuary has
calculated that the City' s UAAL will be reduced by another 12M to$ 6M and the ARC, another$ 1M to$ 655K. This
change was a win/win for both the City as well as its retirees as Blue Cross Blue Shield has advised that the retiree will
now have as good if not better benefits than before the change at a premium equal to or less than the current premium.
These changes have been reflected in this budget.
Personnel-Related Issues
New Positions
Net new employee positions provided for in this budget include 18 in the General Fund, 5 in the Water Fund and 1 in the
Solid Waste Fund a total of 24.
The more significant positions added in the General Fund by Department include:
City Manager
o 2 Positions an additional Assistant City Manager and a Public Information Officer. These positions
were approved last year, however, not included in last year' s budget.
iii
Finance Department
o 4 Positions an Assistant Finance Director, added for succession planning and 3 Accountants,
addressing deficiencies noted by the City' s independent auditor' s Letter to Management on Internal
Control in the areas of cash reconciliation, capital assets accounting and for redundancy in the payroll
function. A Grant Manager position and Assistant was provided in last year' s budget and has been
included in the current year' s expecting to be filled this year.
Inspections Department
o 1 Position Building Official. This position was placed back in the budget after it was removed in
2014.
Health and Welfare Department

o 1 Position Public Health Nurse II, which previously has been funded by CDBG
Public Works Engineering Department

o 2 Positions A Roadway Inspector and a Construction Inspector
There were also 15 new support positions included for the General Fund.
The Water Fund added 4 Treatment Plant Operators and a Wastewater Maintenance Supervisor as the City ramps up for
the full implementation ofthe Chenier contract, which significantly increases production levels at the Water Purification
Plant.
The Solid Waste Fund added 1 new Landfill Attendant to its operation.
Employee Pay Raises

In addition to the 3% retroactive pay raise for the City' s police officers under the Collective Bargaining Agreement, all
City employees were granted a 3% pay raise as well.
City Retirement Plan( TMRS) Funding

The City' s contribution rate for the City of Port Arthur for calendar year 2017 has increased marginally from 13. 86% in
2016 to 13. 88%. According to the latest actuarial valuation performed as of December 31, 2014, the funded ratio has
increased to 84. 5%. The unfunded actuarially accrued liability is$ 32M. During fiscal year 2017, the City is expected to
contribute$ 4. 8M to the plan.
Health Insurance
For the last two budget years ending FY 16- 17 health insurance premium has increased 5% in each year while funding
from the City departments as well as the employee share has remained. The Health Insurance Fund has built up a rather
substantial working capital balance which will be used to absorb the increases. Claims have been budgeted at$ 7. 6M
against an aggregate stop loss of$9. 1M. Fund balance is expected to settle in at$ 3. 9M at the end of FY 16- 17
Debt Issues
Although no debt issuances have been reflected in the budget, the City is contemplating the refunding of certain issues,
which are estimated to save approximately$ 1. 5M net present value in interest costs as well as issuing a sales revenue tax
note for approximately$ 4M to be repaid by the 1/ 8c sales tax for street maintenance over a 4-year period. In addition to
that provided in the budget, leveraging the estimated 1/ 8c sales tax receipts over the next 4 years, the City would be able
to fund$ 13. 8M in street projects.
Rate Increases
A rate increase has been provided in the Solid Waste Fund, increasing the Commercial category to match the City' s least-
cost competition.
The property tax rate adopted and included in this year' s budget remains at 79. 20 per$ 100 valuation.
iv
THE FY 2015- 16 BUDGET AS A WHOLE
Overall Budget Basis ofAccounting

The budget basis that the City has adopted by past practice is the modified accrual basis for all governmental fund types.
The accrual basis has been adopted for the proprietary fund types, with some modifications; principally the inclusion of
debt principal payments and capital outlay as expenses and not making provision for depreciation expense. Under
accrual accounting, transactions and events are recognized as revenues/ gains or expenses/ losses when they occur,
regardless of the timing of related cash flows. On the other hand, under the modified accrual basis, not only must the
underlying revenue transaction have occurred but also the related cash flow must take place within a short-enough period
to have an effect on current spendable resources. Therefore, revenues must be both measurable and available to liquidate
liabilities of the current period. Likewise, expenditures generally are recognized when an event or transaction is
expected to draw upon current spendable resources. This budget has been prepared in accordance with this legal basis of
accounting.
The City' s overall budgeted resources, including transfers- in, estimated to be generated this year aggregate$ 133M.
Expenditures and transfers- out are budgeted at$ 136M, leaving an estimated$ 38M in City fund balances and/ or working
capital for those funds included in the appropriation at the end of FY 2016- 17 after the adjustment for the increase to the
long-term advance from the General Fund to the Water Fund.
An Executive Summary has been developed to further discuss this year' s budget in more detail following this message.
We recommend that you read it in conjunction this discussion.
LONG-TERM CONCERNS AND ISSUES
Adequacy/Minimum Policy- Fund Balance in General Fund

It is estimated that fund balance will be within the 60- day minimum policy requirement. However, this is too close for
comfort and short ofthe$ 1. 5M additional reserve for extraordinary events- requirement. We believe that it will begin to
rise to over the minimum policy requirement when the Chenier Project is fully implemented and the Water& Sewer
Fund will be able to begin repaying the long-term receivable to the General Fund.
Continuing the Restoration of Financial Health Water& Sewer Fund and Solid Waste Fund
Great strides were made last year in restoring the financial health to the Water Fund and Solid Waste Fund. Yet there is
still much work to be done to assure adequate resources are generated to fund operations, provide for repair and
replacement and capital improvements as well as an adequate working capital. A comprehensive study of the Solid
Waste Fund has been budgeted, which will guide the cure.
Meeting Infrastructure Needs and Beautification

The City Council has shown significant interest in meeting the number one request of its citizens streets. It has not
been able to address this need in a very meaningful way due to the restraint imposed by available resources. Solutions
developed following the comprehensive studies of the Water Fund as well as the progressive implementation of the
Chenier contract are expected to enable it to reimburse the General Fund each year for management services and debt
service costs incurred for its projects and thus free up between$ 5- 7M annually to meet these needs as well as to begin
repaying the long-term advance payable to the General Fund, which we expect to grow to$ 48M by the end of FY 16- 17.
Development of City Employees

There is a significant need to develop the City' s Staff and Mid-Management Groups in order to provide not only growth
opportunities, but also for succession planning. Some of the City' s Staff are unqualified or underqualified for the
positions they hold. As such, the City' s management team will work to focus on identifying the appropriate training
needed so our staff can provide the best services possible to our citizens.
While all of these issues are indeed challenges, we remain enthusiastically optimistic about the future of our City.
v
SUMMARY
We believe that this budget is realistic, attainable and cost-effectively meets the existing level of services and also
addresses the issues that arose during the budget process. It will be closely monitored as to the performance ofrevenues
and compliance with appropriation limits, with periodic reports provided to the City Council and management.
Immediately following is an Executive Summary, which includes a detailed discussion ofthe budget by individual fund.
We recommend that you read it in conjunction with this message as well as the financial schedules.
In closing, I want to thank Jerry W. Dale, Finance Director, Kandy Daniel, Consultant, Earl Hearn, Budget Analyst and
Compliance Officer and James Polk, Administrative Aide to the Finance Director for their contribution and efforts
during the budget process and preparation of this document. Additionally, I would like to thank the Mayor and City
Council for their continued support of management and staff. I consider it an honor to serve you, our staff and the
citizens of Port Arthur.
RespectfullSubmitted,
ri., ,
City".
Doug.
a_-
vi
EXECUTIVE SUMMARY
This Executive Summary has been prepared to assist the reader in gaining a more complete understanding of the
City' s budget by supplementing, in narrative form, the budget schedules that follow as well as the City Manager' s
Budget Message that precedes it. We recommend that it be read in conjunction with the other information.
Overview
This year' s adopted appropriation, comprised of 18 Funds, including the new Street Maintenance Fund is$ 135. 7M.
This is $ 2.4M more than last year' s Amended Budget with the increase coming largely from the General Fund, to a
lesser extent from the Water Fund, as well as the new Street Maintenance Fund all of which were offset to some
extent by decreases in other funds.
This budget provides for a 3% pay increase, which affects all operating Funds, Departments and Divisions, for all
City employees and 24 Full Time Equivalent new employee positions- 18 of which are in the General Fund.
Of the$ 135. 7M appropriated 5 Funds account for$ 125M or 92% of the total-- the General Fund, Debt Service Fund,
Water& Sewer Fund, Solid Waste Fund and the Hospitalization Fund. Due to their significance in relation to all
funds presented, the focus of this discussion will be on these 5 funds.
GENERAL FUND
Unassigned fund balance, the spendable portion that is not restricted, committed or assigned, is expected to settle in
at FYE 15- 16 at$ 26.6M or 170 days of expenditures. This is significant improvement over FYE 13- 14, which was
reported at$ 6. 7M or 43 days of expenditures within 2 fiscal years spendable fund balance has almost quadrupled.
At FYE 16- 17, although estimated revenues are budgeted at $ 190K under expenditures, it is estimated that
unassigned fund balance will decline by $2. 5M to $ 24. 1M or 127 days of expenditures. This is largely due to the
expectation that the Water Fund will again not be able to fully reimburse the General Fund for debt service being
supported by property taxes for Water Fund- related projects. At this level, however, it is well in excess of the
minimum fund balance requirement of 60 days plus an additional$ 1. 5M or$ 12. 9M.
Major Revenues
Only three revenue line items account for 80% of total General Fund revenues Industrial District Agreement
Revenue, Property Tax and Sales Tax in that order of significance. Next year total revenues are expected to
increase 2. 3%
or$ 1. 5M over the FY 15- 16 Amended Budget with the increase substantially attributable to Franchise
Taxes and Property Taxes offset by a decrease in Sales Tax. Industrial District Agreement Revenue is expected to
remain generally at FY 15- 16 Amended Budget levels.
Property Tax Revenue

Property Values
Taxable property values this year grew by 5%, increasing by$ 122M resulting in total taxable values being reported
3rd
at$ 2. 5B. The increase in values attributable to new improvements was$ 41M( 1/ of the increase or 1. 67% of the
5%) with the balance of$ 81M( 2/ 3rds or 3. 3% of the 5%) due to revaluation. Of the total growth in values, almost
50%
occurred in the Business Personal Property category with the remaining increase spread somewhat evenly
among Multifamily, Single Family and Utilities.
vii
Tax Rate, Including Allocation between General Fund( M&O) and Debt Service( I&S)
The total property tax rate of$ 0. 792000/$ 100 remained the same as last year. However, the portion dedicated to
repay general obligation debt increased ever so slightly to$ 0.305537/$ 100 from$ 0.292134/$ 100, which is referred
to as the Interest and Sinking ( I& S) portion and reported in the Debt Service Fund. The balance, amounting to
0.486463 is referred to as the Maintenance and Operations( M& O) portion of the overall tax rate and is reported in
the General Fund.
Through the use of$ 850K in excess fund balance in the Debt Service Fund the I& S tax rate needed to provide for
general obligation debt service requirements was reduced, which had the effect of increasing the M& O tax rate to be
used in the General Fund. Also, it is noteworthy that about 40% of the overall tax rate is dedicated to repay debt
taken out for water and sewer capital projects, which is not currently being fully reimbursed back to the General
Fund due to the Water Fund' s lack of net operating revenues and working capital to do so. As the Water Fund
becomes increasingly able to fully support its debt service requirements, funding will be freed up for road and
drainage infrastructure and beautification improvements.
Tax Levy/Revenue
Property Tax Revenue has been included in the General Fund budget using the certified taxable values at the M& O
rate of$. 486463/$ 100, assuming 95. 5%.
a collection rate of As a result, current property tax revenue estimated in
the General Fund for FY 16- 17 amounting to$ 11. 9M is a$ 529K increase over last year' s budget estimate.
Benchmarked against the cities of Beaumont, Groves, Nederland and Port Neches, considering the Homestead
Exemption, those City of Port Arthur homeowner' s tax bills are lower than 2 and greater than 2 of the cities.
Considering the Homestead Exemption as well as the Over 65 and Disability Exemptions, the homeowners tax bill .
for homes in the City of Port Arthur are the lowest among the other 4 cities.
Industrial District Agreement( IDA) Revenue

Although IDA Revenue for FY 16- 17 is over the previous year' s Amended Budget by$ 139K, it is under the amount
estimated to be realized in that year by $ 2. 7M. Preliminary evaluation indicates that the property values, which
forms the base for revenue determination, have decreased about 14% overall. Of that amount, one company' s
values declined$ 826K or 43% with the remaining companies as a whole declining$ 674K or 6%. As a result, of the
2. 7M total decline, $
2.3M is attributable to that one company. IDA Revenue has been provided in this budget
based upon an actual calculation rather than an estimate.
Sales Tax
The sales tax revenue estimate is based upon last year' s actual trend for the first 11 months of that fiscal year and an
estimate for the final month plus a 2. 5%
increase. Inclusive in that calculation, the State Comptroller is deducting
14K per month or $ 168K annually for 4 years in order to repay sales tax paid in error which was' discovered by
audit. As a result it was estimated that sales tax for FY 2016- 17 would approximate$ 8. 7M. Our initial discussions
have indicated that repayment, if imposed, would be over a 10- year period of time. Further, we need in the future to
monitor anomalies in our revenue sources more carefully to identify them early.
More Significant Increases in Expenditures

By Department/Division/ Object
Expenditures, as shown on Page 4, are budgeted to increase 10% or$ 6. 3M over the Amended Budget for last year
largely due to the amount provided for street projects. Other significant increases by Departments, most of which is
attributable to 5 Departments as well as a City-wide 3% pay increase include the following:
Finance Department budgeted to increase$ 319K over last year due to including 4 new employee positions,
which was discussed in the City Manager' s Budget Message.
Development Services budget increased$ 871K due to provision to rehabilitate the County building donated
to the City to be used for a permitting facility offset by a net decrease in other line items.
viii
Fire Department increased$ 309K, due to funding for a new fire truck offset by net decrease in other line
items.
Public Works Department$ 6. 2M, which in large part is attributable to street infrastructure.
3% City-Wide Pay Increase at a cost of$ 1M
DEBT SERVICE FUND
The total property tax rate being proposed is the same as last year--$. 792000/$ 100 valuation. The total rate has 2
components namely, the I& S ( Interest& Sinking Fund) Rate, which is dedicated to the Debt Service Fund and
the M& 0 Rate( Maintenance& Operations) Rate, which is dedicated to the General Fund. Since" The Bankers are
always paid first", the I& S Rate is determined first and whatever is left over is, by default, the M& 0 Rate. The I
S Rate for the last 2 years has hovered around 30c of the 79c rate or about 40% of the total rate, which at this
year' s taxable property values will raise about$ 7M with a collection rate of 95. 5%. Most of the debt being serviced
by the I& S Rate is for general obligation debt, in which property taxes are pledged to the bondholders, issued for
capital projects related to the Water Fund. The intent was for the Water Fund to reimburse the General Fund each
year for the amount of property taxes used to pay for the Water Fund- related debt. However, the Water Fund
revenues have not been sufficient to do so and an advance receivable/payable has been recorded on the books each
year, which will increase to$ 46M at the end of FY 15- 16 and we expect will amount to$ 48M at the end of FY 16-
17. The Chenier contract is expected to reach full implementation in FY 17- 18, which should go a long way in
enabling the Water Fund to begin reimbursing its annual share of debt service however, repayment of the advance
to the General Fund appears will be over a long period of time.
Funds cannot be taken from the Debt Service Fund, however, in setting the property tax rate, excess fund balance
can be used to pay the
following year' s requirements thereby, lowering the requirement to be raised by current
year property taxes. And, this we did by using$ 850K excess fund balance to continue providing, at a lesser amount,
a" soft landing" to the General Fund in the current year. Fund balance in the Debt Service Fund can accumulate for
various reasons, including the collection of delinquent property taxes. In the absence of that move the I & S Rate
would have increased from $. 305537 an additional $. 040486 to $. 346023 and,

thereby reduce the M & 0 Rate
from $.486463 to $. 445977. With that move, we expect fund balance in the Debt Service Fund to decrease from
1. 6MinFY 15- 16to$ 716K in FY 16- 17.
WATER FUND
Focusing on Total Operating Revenues, Total Operating Expenses, Other Uses, Total Expenses and Other Uses, and
Net Revenue ( Expenses) it becomes apparent that the revenues generated by the Water & Sewer Fund are
sufficient to pay operating expenses and some transfers although not the most significant one, reimbursement to
the General Fund for covering its debt service requirements as well as the establishment of Capital Projects Fund for
pay as you go and Repair& Replacement Funds, and an adequate working capital. You will note at the bottom that
the measurement of equity was changed last year from Net Position to Working Capital, which we believe to be the
more relevant measure
that narrows the overall equity measurement to its equivalent liquidity and answers the
most relevant question," how much is available to appropriate?"
You will note that the amount of working capital is
short of the 60- day policy. Estimated revenues and transfers- in result in an increase of$ 6M over the FY 15- 16
Amended Budget and is almost entirely due to sales to Chenier. The $ 1M increase in expenses reflects the cost of
providing the increase in volume for Chenier. The Chenier Contract will help assist in restoring health to this fund;
however, it is advisable not to rely solely on this source, but rather to develop a balanced approach, whereby all of
the users pay their fair share of the cost of providing potable water at an amount that is deemed cost-effective and
A all-inclusive cure for these conditions has not been proposed until a study is completed to
cost- efficient.
determine whether the operation is performing cost-effectively and cost-efficiently, revenues/rates are adequate,
including potential opportunities for regionalization. A water and sewer rate study is included in the fund for this
budget year.
The results of the study should provide the information necessary in order to prescribe the most
appropriate measures to take in the circumstances.
ix
SOLID WASTE FUND
The measurement of equity has been changed from Net Position to Working Capital to focus on liquidity like the
Water& Sewer Fund. Revenues and transfers- in are budgeted$ 4.4M under FY 15- 16 Amended Budget and almost
entirely due to the one-time transfer-in from the General Fund in order to cure the anticipated deficit. Residential
service revenues have been reduced to be more in line with historical levels while Commercial container revenues
have been increased to reflect the rate increase implemented at midyear in the prior year with plans to implement
another increase again at midyear during FY 16- 17. With these 2 successive increases, the City' s Commercial rate
will match that of the lowest competitor as of 2 years ago. Landfill charges are estimated to increase by$ 740K due
to the return of a rather significant user, which was lost a few years ago. At the budgeted level of expenditures and
transfers- out, we expected this fund to have a working capital deficit of$ 761K.
HEALTH INSURANCE
Finally, some thoughts on health insurance. Health insurance costs continue to rise for every City. Since
personnel service costs represents about 50% of the total appropriated budget, it becomes significant. Combined
with the fact that the City' s fringe benefit rate is currently at 41%-- and of that 18% is due to health insurance. This
year represents the second year of 5%
premium increases, which have been absorbed by fund balance. To mitigate
this cost, beginning November 1, 2016, all Medicare-eligible retirees will be covered under a new Medicare
advantage plan in which the retiree will be responsible for the premium and the insurance carrier will be responsible
for all costs of the program. This alternative was a win-win for the City as well as the retirees. The City' s unfunded
actuarial accrued liability will be reduced from $ 28M to $ 6M and the annual required cost will be reduced from
2. 2M to$ 600K. Coverage to the retiree is substantially equal to or better than they had under the previous plan at a
cost that generally is equal to or less than previously paid.
Last year the process of restoring fmancial health to the City was begun. This year the process will continue,
building on the success of last year and reaching for the next level, which will enable the City to continue to
improve upon service delivery to the community on the issues that matter most to it.
x
Citizens/ Residents
i
City Council
Secretary L
City Manager I I
City Attorney___._______.
Municipal
Finance
Court
Human Resources
Development Services
Elections
Civic Center
Parks and Recreation
Library
Police
Fire
Health
Public Works
1
Civic Center
1 Pleasure Island
1
1_
IHotel Tax
Water Utilities Solid Waste Hospital Insurance

Transit Library Special
Workers Compensation
Police Special
Other Employee Benefits
General Commercial Traffic
Liability
NNW Golf Course
Municipal Court Technology

Street Maintenance
xi
City Officials
City Council
Derrick Ford Freeman Mayor
Raymond Scott Jr. Mayor Pro- Tern

District One
Tiffany L. Hamilton District Two
Morris Albright, III District Three
Keith McCurry Richard District Four
Willie " Bae" Lewis , Jr. District Five
Osman Swati District Six
Charlotte Moses Position Seven
Kaprina Richardson Frank Position Eight
Appointed Officials
Brian McDougal City Manager
Sherri Bellard City Secretary
Valencia R. Tizeno City Attorney
xii
FINANCIAL SECTION
All Fund Summary

ALL FUNDS SUMMARY
FY 2015- 16
Fund Balance
Amended Budget Working Capital Estimated
Revenues Expenditures 09/ 30/ 16 Revenues Expenditures
GOVERNMENTAL FUNDS
General Fund( Note 1) 69,902, 556 $ 69, 426, 787 $ 73, 774, 167 $ 62,366, 010
Debt Service Fund 8, 310, 027 9, 498, 665 1, 372, 655 8, 273, 112 9, 498, 664
GOVERNMENTAL FUNDS 78, 212, 583 78, 925, 452 1, 372, 655 82, 047, 279 71, 864, 674
ENTERPRISE FUNDS
Water and Sewer Fund( Note 2) 16, 177, 950 23, 374,667 390,488 19, 161, 200 23,505,234
Solid Waste Fund( Note 2) 12, 598,496 9, 085, 151 832, 192 9, 093, 596 8, 427, 144
Pleasure Island Fund 1, 758, 032 1, 020, 739 905) 1, 847, 937 900, 839
ENTERPRISE FUNDS 30,534,478 33,480, 557 _ 1, 221, 775 30, 102, 733 32, 833, 217
INTERNAL SERVICE FUNDS
Equipment Replacement Fund 2, 642,632 2,712, 632 182, 048 2, 643, 232 2,712, 632
Hospitalization Insurance Fund 9, 825, 500 11, 032, 142 3, 972, 540 10, 210, 500 11, 032, 142
Worker' s Compensation Fund 1, 400,000 876,585 1, 367, 630 1, 400,000 876, 585
Other Employee Benefits Fund 600,000 744, 500 352, 196 1, 159, 837 1, 419, 500
General Liability Insurance Fund 1, 846, 700 1, 788, 585 3, 153, 731 1, 846, 700 1, 402, 881
INTERNAL SERVICE FUNDS 16, 314, 832 17, 154, 444 9, 028, 145 17, 260,269 17, 443, 740
SPECIAL REVENUE FUNDS
Transit Fund 2,445, 704 2, 431, 950 146, 351 2,323, 533 2, 355, 735
Hotel Occupancy Tax Fund 1, 112, 066 1, 094, 136 747, 793 1, 226,066 1, 028, 136
Library Special Fund 128, 216 3, 630

Police Special Fund 48, 935 111, 011 881
Commercial Traffic Enforcement 92, 967 117, 750 113, 890 78,685
Golf Course Fund 50, 000 29, 338 40,000
Municipal Court
Technology Fund 41, 000 204, 616 41, 012

Street Maintenance Fund
SPECIAL REVENUE FUNDS 3, 691, 737 3, 742, 771 1, 367, 325 3, 708, 131 3, 503, 437
ALL OPERATING FUNDS 128, 753, 630 $ 133, 303, 224 $ 12, 989, 900 $ 133, 118, 412 $ 125, 645, 068
Note 1- Fund Balance is presented eliminating the non- current advance from the Water& Sewer Fund.
Note 2- Working Capital is presented rather than Net Position with related Capital Projects Funds excluded.
1
FY 2016- 17
Estimated Estimated
Fund Balance Fund Balance
Working Capital Projected Note 1) Working Capital

09/ 30/ 16 Revenues Expenditures Adjustment 09/ 30/ 17
26, 584, 576 $ 71, 406, 342 $ 71, 596,000 $ ( 2, 308, 628) $ 24, 086, 290
1, 604,624 8, 633, 485 9,521, 524 716, 585
28, 189,200 80, 039, 827 81, 117,524 _ ( 2, 308, 628) 24, 802, 875
2,517, 366 22, 381, 100 24, 820, 852 2, 308, 628 2,386,242
1, 087, 674) 8, 164, 596 7, 837, 968 761, 046)
219, 696 1, 043, 000 904,753 357, 943
1, 649, 388 31, 588, 696 33, 563, 573 2, 308, 628 1, 983, 139
423, 562 1, 906, 993 1, 906, 993 423, 562

4, 652, 496 9, 956, 500 10, 698, 606 3, 910, 390
1, 298, 400 1, 521, 015 876, 585 1, 942, 830
146, 265 659, 837 744,500 61, 602
2, 411, 677 1, 846, 700 1, 788, 585 2, 469, 792
8, 932, 400 15, 891, 045 16, 015, 269 8, 808, 176
2, 697, 839 2, 476, 692 221, 147

1, 347, 210 1, 112,066 1, 272, 136 1, 187, 140
135, 910 3, 630 139, 540
163, 644 48, 935 114, 709
111, 975 113, 890 81, 150 144, 715
39, 355 39,355
214, 192 41, 010 255, 202

1, 081, 293 1, 081, 293
2,012,286 5, 049, 728 4,999, 561 2, 062,453
40,783, 274 $ 132, 569, 296 $ 135, 695, 927 $ 37,656, 643
2
Chy f
cert rthu
Texas
GENERAL FUND
Administration
City Secretary
City Attorney
Finance
Human Resources
Development Services
Civic Center
Library
Police
Fire
Health
Public Works
GENERAL FUND
Amended
Actual Actual Budget Estimated Adopted
13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES AND OTHER SOURCES
Taxes
Property taxes 9, 209, 326 $ 10, 638, 433 $ 11, 346, 523 $ 11, 346, 523 $ 11, 875, 734
Industrial payments 27, 985, 013 30, 952, 606 31, 000, 000 33, 875, 392 31, 139,294
Sales Tax 9,285, 891 9, 053, 682 9,400,000 8, 439,361 8, 650, 345
Other Taxes
Mixed Beverage 142, 545 161, 055 105, 000 150, 000 150, 000
Gross receipts taxes
Electric 7, 507, 610 7, 482, 510 6, 500, 000 7, 500, 000 7, 500, 000
Gas 383, 246 376, 551 325, 000 400,000 400,000
Telephone 359, 452 362, 047 390, 000 360, 000 360,000
Cable 448, 116 461, 084 400, 000 450,000 _ 450, 000
Total Taxes 55, 321, 199 59, 487,968 59, 466, 523 62, 521, 276 60, 525, 373
Licenses and permits
Beer, Liquor, Wine Licenses 6, 465 4, 736 8, 000 8, 000 8, 000
Gaming Machine Permits 414, 600 397, 600 397, 600 397, 600
Electrical Licenses 5, 020 5, 175 5, 000 5, 000 5, 000
Other Licenses 2, 452 1, 247 1, 500 1, 500 1, 500
Ambulance& Wrecker Permits 2, 020 3, 770 1, 500 1, 500 1, 500
Building Permits 378, 023 554, 020 300,000 300, 000 300,000
Electrical Permits 60, 672 87, 651 58, 000 58,000 58, 000
Other Permits 73, 881 90; 610 55, 000 65, 000 65, 000
User fees
General Government 5, 316 16, 066 19, 000 19, 000 19, 000
Police and Fire Departments 39, 582 27,414 31, 500 31, 500 31, 500
Health Department 143, 294 163, 234 147, 400 227, 400 227,400
Community Services 71, 294 51, 019 15, 000 15, 000 15, 000
Recreation 1, 610 976 50, 000 50, 000 50, 000
Civic Center 64, 505 93, 361 90, 000 90, 000 90,000
Library 15, 372 10, 159 11, 000 11, 000
Fuel 1, 053
Fines and forfeits
Court Fines 1, 470, 080 1, 568, 137 1, 500, 000 1, 580, 000 1, 580,000
P& Ion Property Tax 374, 057 380, 757 350,000 350, 000 350,000
Other Penalties and Interest 16, 077 28, 129 15, 000
Intergovernmental
Streets 240, 191 333, 159 333, 159 353, 000
Community Development 309, 652
Auto Theft Task Force 64, 114 86, 190 25, 000 70,000 70,000
PAISD 25, 953 30, 000 30, 000 30,000
Other Grants 14, 541 9, 777 50, 000 50,000
Interest 18, 991 20, 143 20, 000 20,000
Miscellaneous 498, 079 1, 321, 441 96,000 96, 000
Total Revenues 59,222, 440 64, 427, 633 62, 899, 182 66, 330, 935 64, 354, 873
Transfers in from other funds

Water and Sewer 7, 466, 748 6, 878, 332 6, 197, 665 6, 637, 523 6, 659, 802
Solid Waste 607, 169 632, 000 291, 667 291, 667 291, 667
Health Insurance Fund 325, 300 334, 042 334, 042 334,042
Hotel Occupancy Tax Fund 100, 000 100, 000 100,000 100, 000 100, 000
Economic Development Corp. 80, 000 80, 000 80, 000
TOTAL REVENUES AND TRANSFERS 67, 721, 657 72, 452, 007 69, 902, 556 73, 774, 167 71, 406, 342
3
GENERAL FUND
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
EXPENDITURES AND OTHER USES

Administration 1, 515, 228 1, 377, 593 1, 622,915 1, 409, 260 1, 688, 672
City Secretary 1, 481, 616 1, 061, 810 1, 654, 274 1, 493, 650 1, 531, 370
City Attorney 721, 453 714, 081 870,292 718, 573 780, 938
Finance 3, 481, 853 3, 257, 593 3, 111, 590 2, 698, 017 3, 430,311
Human Resources 606, 470 621, 932 896, 631 543, 720 725, 234
Development Services 3, 751, 831 3, 510, 482 4, 978, 427 3, 993, 150 5, 849, 679
Civic Center 668, 699 681, 206 726, 034 697, 990 795, 848
Parks and Recreation 2, 348, 200 2, 064, 886 2, 536, 434 2, 410, 271 2,486,208
Library 1, 178, 466 1, 135, 282 1, 319, 151 1, 197, 052 1, 270, 867
Police 19, 126, 871 18, 887, 142 19, 739, 934 19, 108, 982 18, 674,415
Fire 12, 115, 351 11, 883, 601 12, 823, 816 12, 412, 877 13, 132, 811
Health 1, 207, 457 1, 080, 196 1, 367, 327 1, 226, 874 1, 327,698
Public Works 9, 515, 849 7, 936,474 11, 272, 912 9,223, 545 17, 515, 149
TOTAL EXPENDITURES 57, 719, 344 54,212, 278 62,919, 737 57, 133, 961 69, 209, 200
Transfers to Other Funds

to General Liability Fund 850, 000 $ 1, 300, 000 $ 1, 300, 000 $ 1, 300, 000 $ 1, 300, 000
to Other Employee Benefits Fund 500, 000
to Transit Fund 1, 352, 000 1, 285, 638 453, 061 787, 749
to Solid Waste Fund 4, 103, 062 1, 875, 000
to Pleasure Island Fund 804, 937 804, 937
to Commercial Traffic Fund 92, 967 92, 967 92,967
to Grant Funds 51, 685 60, 000 60, 000 60, 000 60,000
to Special Revenue Funds 1, 023, 870 49, 000 49, 000 49, 000 49, 000
to Capital Improvement Fund 97, 084 97, 084 97, 084 97, 084
TOTAL EXPENDITURES
AND TRANSFERS OUT 60, 996, 899 57, 004, 000 69,426, 787 62, 366, 010 71, 596, 000
Net Excess( Deficiency) of Revenue

Expenditures) 6, 724, 758 15, 448, 007 475, 769 11, 408, 157 189, 658)
Fund Balance, Beginning of Year 36, 231, 847 44, 565, 546 59, 577, 244 61, 262, 098 72, 670,255
Prior Period Adj- Accruals 1, 608, 940 1, 250,879
Fund Balance, End of Year 44, 565, 545 $ 61, 264, 432 $ 60, 053, 013 $ 72, 67.0, 255 $ 72, 480, 597
Unlocated Difference 1 2,334)
Fund Balance, As Adjusted 44, 565, 546 $ 61, 262, 098 $ 60, 053, 013 $ 72, 670, 255 $ 72, 480, 597
Adjustment-- to Conform to GAAP
Less: Non- Spendable 37, 843, 103) ( 41, 741, 645) 46, 085, 679) ( 48, 394,307)
Unassigned Fund Balance, As Adjusted $ 6, 722, 443 $ 19,520, 453 N/ A 26, 584, 576 $ 24, 086,290
No. Days 43 131 170 127
Advance from Water Fund- Beg 37, 772, 204 41, 690, 870 $ 46, 034,904
Increase 3, 918, 666 4,344, 034 2, 308, 628
Advance from Water Fund- End 37, 772, 204 $ 41, 690, 870 46,034, 904 $ 48,343, 532
4
GENERAL FUND
Expenditures by Cateeory
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits 43, 391, 134 $ 42, 642, 793 $ 46, 580,208 $ 43, 550, 270 $ 44, 805,473
Supplies and Materials 1, 658, 991 1, 882, 957 1, 928, 606 1, 366, 691 1, 432,560
Maintenance 3, 102, 301 2, 219,090 3, 398, 708 2, 928,650 3, 467,917
Contractual Service 6, 340, 711 5, 251, 241 7, 560, 432 6, 813, 260 7, 667, 552
Capital Outlay 2, 890, 919 2, 181, 614 3, 163, 939 2, 463, 090 11, 744,698
Other, 335, 288 34, 583 287, 844 12, 000 91, 000
TOTAL EXPENDITURES $ 57, 719, 344 $ 54, 212, 278 $ 62, 919, 737 $ 57, 133, 961 $ 69, 209, 200
Expenditures by Department
Administration 1, 515, 228 $ 1, 377, 593 $ 1, 622, 915 $ 1, 409,260 $ 1, 688, 672
City Secretary 1, 481, 616 1, 061, 810 1, 654, 274 1, 493, 650 1, 531, 370
City Attorney 721, 453 714, 081 870, 292 718, 573 780, 938
Finance 3, 481, 853 3, 257, 593 3, 111, 590 2, 698, 017 3, 430, 311
Human Resources 606, 470 621, 932 896, 631 543, 720 725, 234
Development Services 3, 751, 831 3, 510, 482 4, 978, 427 3, 993, 150 5, 849, 679
Civic Center 668, 699 681, 206 726,034 697, 990 795, 848
Parks and Recreation 2, 348,200 2, 064, 886 2, 536, 434 2, 410,271 2, 486,208
Library 1, 178, 466 1, 135, 282 1, 319, 151 1, 197, 052 1, 270, 867
Police 19, 126, 871 18, 887, 142 19, 739, 934 19, 108, 982 18, 674,415
Fire 12, 115, 351 11, 883, 601 12, 823, 816 12, 412, 877 13, 132, 811
Health 1, 207, 457 1, 080, 196 1, 367,327 1, 226, 874 1, 327, 698
Public Works 9, 515, 849 7, 936,474 11, 272, 912 9, 223, 545 17, 515, 149
Authorized Positions
Administration 3 3 4 6
City Secretary 15 15 17 17
City Attorney 5 6 6 6
Finance 23 22 22 27
Human Resources 8 8 8 8
Development Services 29 38 38 41
Civic Center 7 6 6 6
Parks and Recreation 15 15 15 21
Library 14 13 14 15
Police 167 167 167 167

Fire 108 108 108 108
Health 33 33 32 33
Public Works 73 73 76 77
TOTAL POSITIONS 500 507 513 532

Grant Funded Positions 23) 23) 22) 22)
TOTAL GENERAL FUND 477 484 491 510
5
ADMINISTRATION
Mayor and Council
City Manager
Special Purpose/ Non- Departmental
DEPARTMENT SUMMARY
ADMINISTRATION
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits 676, 166 $ 699, 239 $ 809, 715 $ 627, 710 $ 908, 122
Supplies and Materials 5, 667 9, 857 18, 900 12, 750 11, 750
Maintenance 1, 154 907 2, 500 2, 500 2, 500
Contractual Service 832, 217 667, 402 789, 700 762, 400 762, 400
Capital Outlay 1, 900 3, 900 3, 900

Other 24 188 200
Expenditures by Division
Mayor and Council 320, 282 $ 331, 995 $ 325, 057 $ 337, 310 $ 334, 973
City Manager 428, 568 455, 184 611, 158 385, 250 666, 999
Special Purpose 766, 378 590, 414 686, 700 686, 700 686, 700
Mayor and Council 1 1 1 1
City Manager 2 2 3 5
6
DETAIL EXPENDITURES- BY DIVISION
MAYOR AND COUNCIL
Amended
001- 1001- 512 13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits
Regular Earnings 150,967 $ 157, 513 $ 161, 434 $ 162, 500 $ 162, 884
Overtime 3, 399 2, 162 2, 700 3, 000
Allowances 60, 808 54, 105 55, 801 55, 800 55, 800
Extra Help 1, 724 1, 263 5, 000 5, 000
Social Security 15, 697 15, 683 16, 007 16, 500 16, 531
Retirement 7,742 7, 392 968 7, 200 7, 000
Health Insurance 17, 895 17, 064 15, 616 15, 800 15, 953
Worker' s Compensation 247 248 251 260 258
Terminating Pay 1, 024 1, 002 968 1, 000 997
Other Benefits 3, 712 5, 300
Total Salaries and Benefits 259, 503 256,432 262, 457 267, 060 264,723
Supplies and Materials
Office Supplies 771 2, 135 2, 500 2, 500 2, 500

Minor Equipment 876 200 900 900
Uniforms and Cleaning 10 2, 000 2, 000
Council Meeting Expenses 50 500 250 250
Other Supplies and Material 355 898 9, 700 1, 100 1, 100
Total Supplies and Materials 1, 136 3, 959 12, 900 6,750 6, 750
Maintenance
Equipment Maintenance 966 900 1, 000 1, 000 1, 000
Total Maintenance 966 900 1, 000 1, 000 1, 000
Contractual Service
Advertising 798 756 1, 000 1, 000 1, 000

Travel and Education 36, 343 48, 226 27, 400 39, 000 39, 000
Computer Programs 300 500 500
Other Contractual Services 183
Communications 21, 536 21, 491 20, 000 20, 000 20, 000
Total Contractual Services 58, 677 70, 656 48, 700 60, 500 60, 500
Furniture and Fixtures 2,000 2, 000

Capital Outlay 2, 000 2, 000
Other Expenses 48
TOTAL EXPENDITURES $ 320, 282 $ 331, 995 $ 325, 057 $ 337, 310 $ 334,973
7
CITY MANAGER
Amended
001- 1002- 512 13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 304, 586 $ 309,234 $ 409,036 $ 232, 000 $ 425, 854
Overtime Earnings 423 400 400
Allowances 6,621 8, 756 9, 000 9,000 10, 140
Extra Help 3, 820 5, 218 9, 000 5, 000
Social Security 20, 159 19, 401 11, 055 14, 350 26,604
Retirement 49, 445 46, 216 32, 938 33, 600 62, 970
Workers Compensation 1, 124 1, 242 1, 133 1, 900 2, 326
Terminating Pay 4, 351 4, 787 4, 378 4, 600 8, 983
Deferred Compensation 8, 571 10, 000 6, 300 10,000
Total Salaries and Benefits 416, 663 442, 807 547, 258 360, 650 643, 399
Office Supplies 4,354 3, 530 4, 000 4, 000 4, 000

Other Supplies and Materials 177 2, 368 2, 000 2, 000 1, 000
Total Supplies and Materials 4, 531 5, 898 6, 000 6, 000 5, 000
Maintenance
Building Maintenance 7 1, 000 1, 000 1, 000

Equipment Maintenance 188 500 500 500
Total Maintenance 188 7 1, 500 1, 500 1, 500
Contractual Service
Professional Services 113 39, 100

Advertising 1, 609 3, 000 3, 000 3, 000
Communications 424 190 500 500 500
Furniture and Fixtures 1, 500 1, 500 1, 500

Equipment 400 400 400
Capital Outlay 1, 900 1, 900 1, 900
Other Expenses 24 140 200
TOTAL EXPENDITURES $ 428, 568 $ 455, 184 $ 611, 158 $ 385, 250 $ 666, 999
8
SPECIAL PURPOSE
Amended
001- 1003- 512. 59- 00 13- 14 14- 15 15- 16 15- 16 16- 17
Detail of Non- Departmental Activities
Community Calendar 7, 500 $ 7, 500 $ 7, 500

Youth
Activity Council( YAC) 100, 300 5, 000 5, 000 5, 000
LSI Incentive 20 30, 000 30, 000 30, 000
Other Outside Legal Services 24, 460 50, 000 50, 000 50, 000
Christmas Parade 1, 785 1, 500 1, 500 1, 500
LBE Consultant 30, 108 20, 000 20, 000 20, 000
Other Consulting Services 80 25, 000 25, 000 25, 000
TML Activities 500 500 500
Best Buy Sales Tax Rebate 2, 060 100, 000 100, 000 100, 000
Entergy( GM) 56, 705
Citibank( PC) 23, 137
Dues( TML, NLC, etc.) 632 46, 000 46, 000 46, 000
Contingency 274, 139 80, 000 80, 000 80, 000
Drug Task Force 400 400 400
Legal Consultant 14, 158 72, 000 72, 000 72, 000
City- Wide Training 5, 000 5, 000 5, 000
SETCAST 36 23, 000 23, 000 23, 000
July 4th Celebration 169 14, 800 14, 800 14, 800
MPW Water Rebate 61, 900 100, 000 100, 000 100, 000
Employee Appreciation 1, 000 1, 000 1, 000
Bees Foundation 724
Lamar Video Production 766, 378 25, 000 25, 000 25, 000
Hobby Lobby Incentive 80, 000 80, 000 80, 000
TOTAL 766, 378 $ 590, 414 $ 686, 700 $ 686, 700 $ 686, 700
9
Pi/
City of
ort rtit r "
Texas
CITY SECRETARY
Municipal Court
Elections
DEPARTMENT SUMMARY
CITY SECRETARY
Expenditures by Category
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits 1, 055, 420 $ 969, 700 $ 1, 256, 274 $ 1, 187, 650 $ 1, 258, 370
Maintenance 1, 794 1, 363 6, 000 6, 000 6, 000
Capital Outlay 11, 224 23, 000 22, 500 11, 000
City Secretary 654, 077 $ 370, 563 $ 601, 588 $ 505, 190 $ 449, 825
Municipal Court 696, 994 622, 098 803, 862 739, 800 774, 147
Elections 130, 545 69, 149 248, 824 248, 660 307, 398
City Secretary 5 5 5 5
Municipal Court 10 10 12 12
Elections
10
CITY SECRETARY
Amended
001- 1011- 513 13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 209, 442 $ 219, 584 $ 276, 139 $ 253, 840 $ 250, 797
Overtime Earnings 14, 069 13, 081 15, 000
Allowances 8, 160 7, 958 8, 160 8, 100 8, 160
Extra Help 15, 000
Social Security 16, 962 17, 615 18, 534 21, 250 18, 926
Retirement 34, 637 35, 075 36, 555 40,200 33, 736
Terminating Pay 4, 437 4, 575 4, 878 5, 200 4, 976
Office Supplies 6, 272 3, 336 8, 000 8, 000 6, 000

Minor Equipment 2, 613 2,500 2, 500 2,500
Other Supplies and Material 500 500 500
Maintenance
Equipment Maintenance 2, 500 2, 500 2, 500
Total Maintenance 2, 500 2, 500 2, 500
Contractual Service
Professional Services 181, 465 4, 006 120, 500 40, 500 40, 500
Advertising 119, 680 5, 178 25, 000 25, 000 2, 500
Travel and Education 7, 223 4, 562 3, 526 10, 000 10,000
Computer Programs 1, 181 3, 500 3, 500 3, 500
Communications 1, 500 1, 500 1, 500
Equipment 1, 645 0 11, 500 11, 500

Capital Outlay 1, 645 11, 500 11, 500
11
MUNICIPAL COURT
Amended
001- 1012- 513 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime 1, 086 109 2, 000 2, 500
Allowances 3, 209
Extra Help 27, 651 21, 646 30, 430 30, 000
Social Security 31, 656 28, 889 25, 763 32, 000 36,083
Retirement 63, 262 57, 034 53, 951 61, 000 61, 060
Terminating Pay 8, 084 7, 635 7,284 8, 300 9, 978
Other Benefits 12, 328 2, 000 16, 500
Office Supplies 19, 891 16, 357 18, 000 18, 000 18, 000
Minor Equipment 659 2, 800 1, 500 1, 500
Maintenance
Building Maintenance 536

Equipment Maintenance 1, 794 827 3, 500 3, 500 3, 500
Total Maintenance 1, 794 1, 363 3, 500 3, 500 3, 500
Contractual Service

Computer Programs 1, 000 1, 000 1, 000
Communications 500 500 _ 500
Furniture and Fixtures 257 3, 000 2, 500 2, 500

Equipment
Capital Outlay 257 3, 000 2, 500 2, 500
12
ELECTIONS
Amended
001- 1013- 513 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime 9, 713 $ 3, 778 $ 15, 000 $ 15, 000 $ 15, 000

Allowances 325 250 1, 500 1, 500 1, 500
Extra Help 52, 254 22, 086 55, 000 68, 000 102, 960
Health Insurance 60
Social Security 4, 761 1, 996 5, 500 15, 753
Retirement 65 26 100
Workers Compensation 2 1 1, 067
Terminating Pay 9 4 4, 118
Other Benefits 350 500
Office Supplies 8, 465 5, 816 10, 000 10, 000 8, 000

Minor Equipment 3, 173 3, 500 3, 500 3, 500
Contractual Service
Advertising 5, 785 3, 171 7, 000 15, 000 7,000
Communications 1, 500 1, 500 1, 500
Equipment 9,322 8, 500 8, 500 8, 500

Capital Outlay 9,322 8, 500 8, 500 8, 500
13
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CITY ATTORNEY
DEPARTMENT SUMMARY
CITY ATTORNEY
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance 2, 241 2, 618 2, 900 1, 795 3, 000
Capital Outlay 1, 160 1, 000 9, 000
City Attorney 721, 453 $ 714, 081 $ 870, 292 $ 718, 573 $ 780, 938
City Attorney 5 6 6 6
14
CITY ATTORNEY
Amended
001- 1021- 514 13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 332, 954 $ 337, 254 $ 431, 098 $ 345, 000 $ 426,688
Overtime 6,238 3, 718 4, 000 3, 000
Allowances 4, 300 5, 351 5, 401 4, 500 4,200
Extra Help 52, 550 44, 287 50, 000 50, 000
Social Security 27, 242 27, 937 30, 099 32, 500 29, 457
Retirement 50, 988 50, 471 62, 783 54, 000 40, 214
Terminating Pay 6, 661 6, 773 8, 581 6, 100 8, 492

Office Supplies 8, 614 4, 191 4, 000 1, 169 4, 500

Fuel and Lubrication 7 150
Minor Equipment 977 2, 106 1, 500 1, 220 1, 500
Maintenance
Equipment Maintenance 2, 241 2, 497 3, 000 1, 795 3, 000

Motor Vehicle Maintenance 121 100)
Total Maintenance 2, 241 2, 618 2,900 1, 795 3, 000
Contractual Service
Contract Prosector 51, 264 47, 019 52, 000 52, 000 52, 000
Advertising 500 500 500
Computer Programs 328 500 500 500
Dues& Subscriptions 4, 686 11, 475 12,000 7, 000 8, 000
Communications 1, 309 1, 428 1, 400 924 1, 400
Books 15, 167 12, 869 12, 000 6, 514 13, 000
Total Contractual Services 149, 427 150, 581 159, 500 149, 289 170,400
Equipment 1, 160 1, 000 9, 000

Capital Outlay 1, 160 1, 000 9, 000
TOTAL EXPENDITURES $ 721, 453 $ 714, 081 $ 870,292 $ 718, 573 $ 780, 938
15
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FINANCE
Administration
Accounting
Purchasing
Information Systems
Utility Billing and Collections
Grants Management
DEPARTMENT SUMMARY
FINANCE
Amenaea

13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits 2, 220, 987 $ 2, 116, 539 $ 1, 801, 584 $ 1, 548, 283 $ 1, 842, 099
Maintenance 48, 157 23, 842 27, 250 5, 500 21, 067
Contractual Service 786, 437 840, 635 1, 181, 456 1, 061, 784 1, 376, 245
Capital Outlay 39, 873 76, 983 33, 000 22, 000 53, 000
Other Expenses 177, 132 70, 000
Administration 699, 823 $ 802, 807 $ 1, 138, 869 $ 809, 242 $ 1, 094, 324
Accounting 473, 684 395, 685 551, 027 511, 500 812, 363
Purchasing 321, 417 275, 469 333, 830 245, 548 298, 412
Information Systems 630, 281 634, 569 726, 524 713, 827 811, 372
Utility Billing and Collections 1, 179, 516 1, 149, 063 195, 449 227, 900 209, 840
Grants Management 177, 132 165, 891 190, 000 204, 000
TOTAL EXPENDITURES $ 3, 481, 853 $ 3, 257, 593 $ 3, 111, 590 $ 2, 698, 017 $ 3, 430,311
Accounting 7 7 7 10
Purchasing 4 4 4 4
Information Systems 3 3 3 5
Utility Billing and Collections 3 3 3 4
Grants Management 2 2 2 2
16
ADMINISTRATION
Amended
001- 1031- 515 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime 607 166 3, 000
Allowances 5, 160 4, 260 5, 161 1, 000 960.
Extra Help 931 24, 296 30, 000 12, 830
Social Security 12, 437 12, 587 6, 905 8, 600 8, 753
Retirement 24,972 23, 267 15, 366 13, 900 15, 941
Workers Compensation 828 696 519 476 590
Terminating Pay 3, 213 2, 637 2, 003 1, 836 2, 279
Office Supplies 6, 537 7, 675 9, 000 8, 000 8, 000

Minor Equipment 1, 473 392 3, 000
Other Supplies 34
Maintenance
Building Maintenance 19, 268

Equipment Maintenance 640
Total Maintenance 19, 908
Contractual Service
Professional Services 328, 659 393, 299 654, 370 518, 000 570,500
Bank Fees 21, 110 65, 514 35, 000 30, 000 30, 000
Credit Card/ On Line Fees 74, 298 77, 320 98, 000 90, 000 90, 000
Advertising 840 702 1, 500 2, 000 2, 000
Training- Travel and Education 3, 015 4, 521 5, 000 5, 000 18, 500
Other Contractual Service 1, 305 23, 000 219, 050
Computer Programs 1, 000
Total Contractual Services 427, 922 542, 661 794, 870 668,000 930,050
Equipment 959
Capital Outlay 959
TOTAL EXPENDITURES $ 699, 823 $ 802, 807 $ 1, 138, 869 $ 809, 242 $ 1, 094, 324
17
ACCOUNTING
Amended
001- 1032- 515 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime Earnings 2, 124 6,337 3, 000 16, 500
Allowances 3, 429
Extra Help 15, 233 15, 000 15, 000
Social Security 20, 423 18, 435 24, 684 26, 000 39,492
Retirement 40, 466 37, 542 49, 103 49, 100 43, 580
Terminating Pay 5, 173 5, 065 6, 712 6, 900 10, 600
Other Benefits 7, 775 400 17, 800
Office Supplies 15, 772 22, 346 18, 000 17, 800
Minor Equipment 816 1, 882 2, 000 1, 000 1, 000
Other Supplies 500 500 500
Maintenance
Equipment Maintenance 424 3, 000 3, 000 1, 500
Total Maintenance 424 3, 000 3, 000 1, 500
Contractual Service

Penalties 17, 198 2,347
Advertising 2, 000 1, 000 1, 000
Travel and Education 5, 088 856 2, 000 2, 000 7, 000
Computer Programs 7, 500 8, 000
Equipment 10, 413

Capital Outlay 10,413
Other Expenses 70, 000
18
PURCHASING
Amended
001- 1033- 515 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime Earnings 126 1, 000 5, 000
Allowances 5, 640 4,036 5, 641 500 480
Extra Help 27, 198 15, 000 30, 000
Social Security 14,257 11, 960 11, 765 11, 600 13, 501
Retirement 28, 687 23, 572 28, 082 18, 000 20,418
Workers Compensation 951 1, 155 965 2, 500 3, 045
Terminating Pay 3, 677 2, 806 3, 727 2, 500 3, 627
Office Supplies 19, 652 12,487 15, 600 12, 000 15, 000
Minor Equipment 637 812 2, 000 1, 000 1, 000
Total Supplies and Materials 20,289 13, 299 17, 600 13, 000 16, 000
Maintenance
Equipment Maintenance 3, 112 2,032 2, 300 2, 000 3, 000
Contractual Service
Rent 5, 972 4, 941 6, 000 5, 268 5, 300

Professional Services 1, 456 265 600 600
Advertising 579 1, 271 1, 000 1, 500 1, 500
Computer Programs 482 _ 600 570 600
Equipment 1, 600 1, 000 1, 000

Capital Outlay 1, 600 1, 000 1, 000
19
INFORMATION SYSTEMS
Amended
001- 1034- 515 13- 14 14- 15 15- 16 15- 16 16- 17
Allowances 5, 560 5,538 5, 641 5, 641 6, 120
Extra Help 8, 771 7, 776 19, 800 15, 300
Social Security 15, 060 15,243 15, 045 17, 000 17, 479
Retirement 29, 301 28, 927 30, 373 30, 300 29,512
Health Insurance 42, 081 33, 611 35, 402 36, 000 36,089
Workers Compensation 1, 095 990 1, 050 1, 100 1, 222
Terminating Pay 3, 781 3, 806 4, 056 4, 100 4, 721

Other Benefits 4,623 7, 700
Office Supplies 786 1, 041 1, 800 1, 800 1, 800

Minor Equipment 6, 077 1, 198 3, 900 2, 600 2, 600
Other Supplies 2, 232 957 1, 300 1, 300 2,600
Maintenance
Equipment Maintenance 9, 699 7,602 16, 950 16, 067
Total Maintenance 9, 699 7, 602 16, 950 16, 067
Contractual Service
Computer Programs 36, 584 12, 526 44,700 44, 700 52, 320
Communications 15, 626 15, 941 17, 135 17, 135 18, 650
Equipment 9,746 62, 458 32, 000 22, 000 52, 000
Capital Outlay 9,746 62, 458 32, 000 22, 000 52, 000
20
UTILITY BILLING AND COLLECTIONS
Amended
001- 1035- 515 Actual Actual Budget Estimated Adopted
13- 14 14- 15 15- 16 15- 16 16- 17
Overtime 42,999 42, 225 5, 000 5, 000
Allowances 960 960 600
Extra Help 38, 109 47, 741 7, 000 40, 000
Social Security 48,488 46, 679 8, 278 8, 300 10, 627
Retirement 96, 520 90, 617 16, 135 16, 100 15, 568
Workers Compensation 16, 728 16, 304 571 600 746
Terminating Pay 12,713 12, 263 2, 207 2, 200 2, 884
Total Salaries and Benefits 986,378 961, 275 171, 249 201, 000 197, 840
Office Supplies 116,263 118, 224 8, 000 7, 200 8, 000

Fuel and Lubrication 25, 374 18, 187 16, 150
Minor Equipment 12, 830 13, 613 2, 000 1, 250 1, 500
Uniforms and Cleaning 817 746 1, 150 1, 100
Other Supplies 1, 200
Maintenance
Building Maintenance
Motor Vehicle Maintenance 5, 426 9, 100
Contractual Service
Professional Services 4, 724 5, 700 5, 000 300 500
Advertising 1, 000
Travel and Education 50 2, 230 1, 000 850 900
Communications 486 779
Equipment 1, 808
Equipment Replacement 15, 347 14,525
Capital Outlay 17, 155 14,525
TOTAL EXPENDITURES $ 1, 179, 516 $ 1, 149, 063 $ 195, 449 $ 227, 900 $ 209, 840
21
GRANTS MANAGEMENT
001- 1036- 515 Amended

13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 111, 598 $ 118, 700 $ 121, 000

Overtime 1, 000 1, 000
Social Security 7, 329 7, 644 8, 000
Retirement 16, 112 16, 094 17, 000
Health Insurance 25, 567 26, 650 27, 500
Workers Compensation 568 624 700
Terminating Pay 2, 195 2,288 2, 300

Total Salaries and Benefits 165, 891 173, 000 181, 500
Office Supplies 6, 000 6, 000

Minor Equipment 500 1, 000
Total Supplies and Materials 6, 500 7, 000
Maintenance
Equipment Maintenance 500 500
Total Maintenance 500 500
Contractual Service
Professional Services 3, 000 4,000

Rent 2, 000 3, 000
Advertising 2, 000 3, 000
Travel and Education 2, 000 3, 000
Communications 500 1, 000
Computer Programs 500 1, 000
Total Contractual Services 10. 000 15, 000
Equipment
Capital Outlay
TOTAL EXPENDITURES $ 177, 132 $ 165, 891 $ 190, 000 $ 204, 000
22
HUMAN RESOURCES
Human Resources
Civil Service
DEPARTMENT SUMMARY
HUMAN RESOURCES
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Supplies and Materials 12, 895 8, 159 12, 700 15, 500 19,400
Maintenance 1, 701 3, 418 2, 500 3, 000 2, 000
Capital Outlay 9, 749 909 4, 500 2, 800 3, 500
Human Resources 590, 068 $ 611, 674 $ 869, 421 $ 516, 720 $ 690, 134
Civil Service 16, 402 10, 258 27, 210 27, 000 35, 100
Human Resources 8 8 8 8
23
HUMAN RESOURCES
Amended
001- 1041- 516 13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 325, 348 $ 376,971 $ 464, 270 $ 260,000 $ 440,553

Overtime 26, 625 7, 730 12, 500 12, 500 12, 500
Allowances 5, 640 4,681 5, 641 15, 120 480
Extra Help 26, 476 24, 223 15, 000 30, 000
Social Security 27, 000 27, 415 31, 227 20, 700 34, 688
Retirement 53, 364 52, 895 67, 846 35, 000 32, 339
Workers Compensation 1, 692 1, 695 2, 589 1, 300 2,910
Terminating Pay 6, 909 6, 525 1, 954 4, 800 9,534
Total Salaries and Benefits 548, 633 575, 566 718, 521 434,420 601, 034
Office Supplies 9, 389 6, 943 9, 700 10,000 10, 000

Other Supplies and Materials 609
Minor Equipment 2, 186 35 1, 000 3, 500 7,400
Maintenance

Motor Vehicle Maintenance 1, 162 500 1, 000
Contractual Service
Advertising 454 471 1, 000 1, 000 1, 000
Travel and Education 9,245 4, 826 12, 000 12, 000 12, 000
Computer Programs 441 828 1, 000 1, 000 4,200
Furniture and Fixtures 1, 650 2, 500 800 2, 500

Equipment 8, 099 2, 000 2, 000 1, 000
Equipment Replacement 909
Capital Outlay 9, 749 909 4, 500 2, 800 3, 500
24
CIVIL SERVICE
Amended
001- 1042- 516 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime 366 $ 2, 500 $ 10, 000 $ 2, 000

Extra Help 1, 473
Social Security 102 25
Retirement 218 43
Health Insurance 335 68
Terminating Pay 29 1
Worker' s Comp 6 6
Other Benefits 210 100
Total Salaries and Benefits 2, 163 509 2, 710 10, 000 2, 100
Office Supplies 579 412 500 500 500

Minor Equipment 741 160 1, 500 1, 500 1, 500
Total Supplies and Materials 1, 320 572 2, 000 2, 000 2, 000
Contractual Service
Capital Outlay
25
DEVELOPMENT SERVICES
Planning
Geographic Information Systems ( GIS)
Neighborhood Revitalization
Code Enforcement
Animal Control
Environmental Health
DEPARTMENT SUMMARY
DEVELOPMENT SERVICES
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance 46, 721 25, 530 28, 350 19, 475 28, 350
Contractual Service 865, 063 775, 983 1, 619, 334 1, 397, 026 1, 475, 753
Capital Outlay 141, 948 61, 029 83, 950 91, 010 1, 532, 600
Other Expenses 132, 870 10, 395 287,644
TOTAL EXPENDITURES 3, 751, 831 $ 3, 510, 482 $ 4, 978, 427 $ 3, 993, 150 $ 5, 849, 679
Planning 433, 763 $ 518, 597 $ 897, 258 $ 737, 255 $ 2, 098,206
GIS 246,436 213, 893 359, 187 296, 195 360, 998
Neighborhood Revitalization 469, 642 272,959 576, 740 278, 540 355, 738
Code Enforcement 1, 401, 509 1, 279,414 1, 628, 448 1, 475, 060 1, 644, 100
Animal Control 426, 019 359, 147 422, 351 380, 850 395, 254
Environmental Health 774,462 866,472 1, 094,443 825, 250 995, 383
TOTAL EXPENDITURES 3, 751, 831 $ 3, 510,482 $ 4, 978, 427 $ 3, 993, 150 $ 5, 849, 679
Planning/ Administration 3 3 3 4
GIS 1 1 1 I
Neighborhood Revitalization* 6 6 6 5
Code Enforcement 14 14 14 16
Animal Control 5 5 5 5
Environmental Health 9 9 10
Grant Fund 1 1 1 1
General Fund 28 37 37 40
26
PLANNING
Amended
001- 1051- 517 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime 22, 906 40,312 35, 700 55, 081 36, 771
Allowances 4, 680 4, 561 4, 681 4, 476 4, 680
Extra Help 3, 570 22, 718 17, 540 3, 488
Social Security 15, 739 17, 264 14, 523 18, 916 16, 670
Retirement 32, 462 34, 566 30, 229 37, 981 28, 453
Workers Compensation 974 987 1, 051 1, 060 1, 235
Terminating Pay 4,225 4, 577 4, 062 5, 499 4, 768
Office Supplies 12, 054 13, 130 13, 964 10, 005 12, 215
Minor Equipment 2, 745 900 1, 200 1, 163 1, 236
Uniforms and Cleaning 1, 470 556 800
Other Supplies and Material 3, 507 5, 003 2, 770 4, 283 5, 177
Contractual Service
Advertising 9, 924 10, 228 18, 690 21, 781 13, 230
Computer Programs 1, 990 1, 257 1, 224 1, 200 3, 000
Other Contractual Services 5, 000 7, 585 8, 952 7,242 21, 984
Communications 1, 087 1, 450 3, 368 10, 710 1, 368
Equipment 21, 526 3, 410 10, 710 3, 000

Building Improvements 1, 400, 000
Capital Outlay 21, 526 _ 3, 410 10, 710 1, 403, 000
Other Expenses 350
TOTAL EXPENDITURES 433, 763 $ 518, 597 $ 897, 258 $ 737, 255 $ 2, 098, 206
27
GEOGRAPHIC INFORMATION SYTEM( GIS)
Amended
001- 1050- 517 13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 519 $ 5, 978 $ 64, 648 $ 69, 613 $ 70, 240
Overtime 19, 582 898
Social Security 1, 330 423 2, 358 4, 449 4, 946
Retirement 2, 956 864 5, 495 10, 648 9, 735
Workers Compensation 63 56 438 648 643
Terminating Pay 113 761 1, 332 1, 332
Other Benefits 392 1, 471 2, 300
Office Supplies 2, 671 70 4, 590 4, 500 2, 500

Minor Equipment 487 3, 410 1, 020 1, 000 500
Uniforms and Cleaning 250 255 500 265
Other Supplies and Material 1, 530 1, 500 1, 576
Contractual Service
Professional Services 208, 381 189, 339 230,637 149, 790 215, 000
Advertising 5, 790 2, 550 2, 500 2, 627
Travel and Education 4, 692 5, 610 5, 600 4, 000
Other Contractual Services 800 5, 400 25, 704 25, 704 26, 475
Communications 456 190 456
Equipment 2, 040 2, 000 2, 100

Capital Outlay 2, 040 2, 000 2, 100
TOTAL EXPENDITURES 246, 436 $ 213, 893 $ 359, 187 $ 296, 195 $ 360, 998
28
NEIGHBORHOOD REVITALIZATION
001- 1053- 517. Amended

13- 14 14- 15 15- 16 15- 16 16- 17
Overtime Earnings 867 291 1, 000 1, 000 1, 000
Allowances 960 1, 400 3, 560 5, 160 5, 160
Extra Help 112, 115 75, 127 78, 300 85, 050
Social Security 18, 432 14, 517 6,833 9, 100 14, 806
Retirement 20, 823 17, 815 15, 359 14, 000 16, 953
Workers Compensation 954 867 805 700 2, 622
Terminating Pay 2, 112 2, 000 3, 909
Other Benefits 2, 739 2, 395 2, 452 6, 400

Office Supplies 2, 901 1, 929 2, 200 2, 000 2,000
Fuel and Lubrication 780 4, 423 3, 797 500 510
Minor Equipment 1, 997 701 1, 000 1, 000 1, 000
Uniforms and Cleaning 800 300 500
Other Supplies and Material 738 2, 521 20, 000 20, 000 20,000
Maintenance
Motor Vehicle Maintenance 440 373 2, 000 2, 000 2, 000
Contractual Service
Rent 2, 520 1, 339 2, 450 1, 800 1, 800
Professional Services 809 218 1, 700 200 500
Travel and Education 337 1, 530 1, 530 1, 530
Other Contractual Services 210 9, 000 13, 000 47, 000
Communications 403 342 500 500
Furniture and Fixtures 2, 310

Equipment Replacement 1, 650 1, 561 2, 000 2, 000 3, 000
Capital Outlay 3, 960 1, 561 2, 000 2, 000 3, 000
Other Expenses 132, 520 287, 644
29
CODE ENFORCEMENT
Amended
001- 1052- 517 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime Earnings 3, 955 11, 516 5, 000 3, 300 5, 000
Allowance 13, 240 13, 309 13, 201 8, 100 7, 560
Extra Help 23, 206 52, 857 36,400 30, 000
Social Security 53, 695 57, 571 54, 451 48, 400 57, 564
Retirement 106, 359 105, 675 107, 837 88, 000 81, 671
Terminating Pay 13, 697 13, 954 14, 475 12, 100 15, 202
Total Salaries and Benefits 1, 074, 279 1, 129,062 1, 156, 948 1, 010, 200 1, 102, 250
Office Supplies 12, 571 21, 052 15, 500 6, 500 15, 500
Fuel and Lubrication 9, 681 15, 570 13, 500 6, 160 6,350
Minor Equipment 5, 059 2, 123 5, 500 5, 000 5, 500
Uniforms and Cleaning 1, 139 887 2, 000 500 2, 000
Total Supplies and Materials 34, 726 41, 791 42,500 21, 160 35, 350
Maintenance
Equipment Maintenance 178 250 250 250

Motor Vehicle Maintenance 4,385 9, 527 6, 500 2, 000 6, 500
Contractual Service
Rent 15, 690 14, 290 18, 000 9,200 18, 000
Advertising 2, 639 3, 958 10,000 8, 000 15, 000
Other Contractual Services 213, 131 23, 186 325, 000 300, 000 250, 000
Motor Vehicles 22, 432 60, 000

Capital Outlay 33, 731 12, 008 20, 000 20, 000 80, 000
30
ANIMAL CONTROL
Amended
001- 1401- 551 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime Earnings 12, 076 12, 568 13, 500 12, 000 14,000
Allowances 480 488 480 480 480
Extra Help 13, 518 4, 118 8, 000 8, 000
Social Security 14, 801 13, 832 14, 776 15, 100 15, 005
Retirement 28, 479 27, 267 28, 991 28, 400 23, 212
Workers Compensation 7, 696 8, 341 10,305 10, 300 12, 048
Terminating Pay 3, 746 3, 666 3, 957 4, 000 4,060
Office Supplies 799 2, 370 800 735 800

Fuel and Lubrication 12, 969 7, 230 14, 000 8, 260 8, 500
Minor Equipment 2, 857 391 3, 500 1, 500 5, 000
Uniforms and Cleaning 370 1, 958 2, 000 1, 950 2, 000
Medical Supplies 2, 831 989 4, 000 3, 500 4, 000
Maintenance
Building Maintenance 22, 047 8, 849 9,000 6,000 9, 000

Equipment Maintenance 200 200 200
Motor Vehicle Maintenance 3, 600 3, 657 4, 000 3, 125 4,000
Contractual Service
Professional Services 2, 811 1, 898 400 100 500
Computer Programs 748 200 200 200
Other Contractual Services 6, 549
Utilities 6, 487 3, 330 8, 500 5, 750 8, 500
Communications 2, 939 3, 000 1, 250 4,500
Total Contractual Services 15, 560 14, 187 15, 100 10,300 16, 700
Equipment 33, 753 10,000 10, 000 10, 000

Motor Vehicles 16, 607 34, 800 40, 000 40, 000 28, 000
Equipment Replacement 15, 723 5, 109
Capital Outlay 66, 083 39, 909 50, 000 50,000 38, 000
31
ENVIRONMENTAL HEALTH
Amended
001- 1304- 541 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime Earnings 1, 925 815 2, 500 2, 500 2, 500
Allowances 2, 200 2, 850 3, 360 1, 600 2,400
Extra Help 31, 246 18, 565 35, 000 20, 000
Social Security 19, 740 22, 126 26, 442 18, 000 26, 434
Retirement 36, 754 43, 822 51, 769 34, 000 34, 714
Terminating Pay 4, 811 5, 838 7, 032 4, 700 6, 913
Office Supplies 37, 884 $ 42, 505 $ 26, 500 $ 9, 000 $ 26, 500
Fuel and Lubrication 9,205 7, 500
Minor Equipment 850 3, 373 9, 200 4, 000 9,200
Uniforms and Cleaning 2, 484 1, 097 2, 800 950 2, 800
Maintenance
Equipment Maintenance 201 2, 000 2, 000 2, 000

Motor Vehicle Maintenance 14, 030 2, 320 3, 200 2, 700 3, 200
Contractual Service
Professional Services 439 1, 802 2, 600 2,200 2,600
Advertising 1, 241 3, 171 4, 000 4, 000 4,000
Other Contractual Services 268, 158 294, 343 400, 000 375, 000 400,000
Communications 4, 105 4, 883 4, 000 2, 000 4, 000
Equipment 16, 648 6, 500 6, 300 6, 500

Equipment Replacement 7, 551
Capital Outlay 16, 648 7, 551 6, 500 6, 300 6, 500
TOTAL EXPENDITURES 774, 462 $ 866, 472 $ 1, 094, 443 $ 825, 250 $ 995, 383
32
CIVIC CENTER
DEPARTMENT SUMMARY
CIVIC CENTER
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance 63, 491 94, 895 115, 500 95, 250 187, 250
Capital Outlay 9, 392 20, 000 10, 000
Other Expenses 129 1, 000
Civic Center 668, 699 $ 681, 206 $ 726, 034 $ 697, 990 $ 795, 848
Civic Center 7 6 6 6
33
CIVIC CENTER
Amended
001- 1061- 518 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime 57, 247 55, 240 43, 000 45, 000 45, 000
Allowances 4, 680 4, 561 4, 681 4,600 4, 680
Extra Help 13, 342 7, 134 10, 000 9, 000
Social Security 21, 704 21, 406 18, 203 21, 200 19, 436
Retirement 45, 238 43, 713 37, 951 43, 100 33, 276
Workers Compensation 8,243 8, 385 8, 607 9, 800 11, 802
Terminating Pay 5, 767 5, 860 5, 107 5, 700 5, 318
Office Supplies 3, 893 2, 329 3, 700 2, 500 2, 750

Fuel and Lubrication 690 943 1, 000 440 450
Minor Equipment 5, 718 1, 564 3, 750 3, 700 3, 750
Uniforms and
Cleaning 11, 955 13, 231 13, 000 13, 000 15, 000
Maintenance
Land Maintenance 30, 442 27, 775 33, 000 32, 000 34, 000
Building Maintenance 30,216 64, 171 78, 500 60, 000 150, 000
Contractual Service

Advertising 964 1, 026 750 750 750
Computer Programs 500 500
Electricity 78, 617 74, 185 77, 300 90, 500 80,000
Gas 11, 743 7,253 7, 500 7, 500
Communications 30, 190 30, 910 31, 000 31, 000 31, 000
Equipment 9,392 20, 000 10, 000

Capital Outlay 9, 392 20, 000 10, 000
Other Expenses 129 1, 000
34
s'
S \
i e
nerg
Cily Of lr "
ort rthur
PARKS AND RECREATION
Recreation
Parks and Right of Way ( ROW) Maintenance

DEPARTMENT SUMMARY
PARKS AND RECREATION
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits 1, 469, 535 $ 1, 279, 320 $ 1, 467,926 $ 1, 465, 560 $ 1, 270, 183
Supplies and Materials 96, 818 98, 576 151, 750 100, 810 109,785
Maintenance 417,987 318, 506 523, 713 479, 213 410, 110
Contractual Service 295, 789 281, 855 326,888 323, 388 412, 905
Capital Outlay 68, 071 86, 629 66, 157 41, 300 283, 225
Recreation 1, 180, 618 $ 1, 003, 617 $ 1, 295, 000 $ 1, 251, 738 $ 1, 042, 588
Parks and ROW Maintenance 1, 167, 582 1, 061, 269 1, 241, 434 1, 158, 533 1, 443, 620
TOTAL EXPENDITURES $ 2,348, 200 $ 2, 064, 886 $ 2, 536, 434 $ 2, 410, 271 $ 2,486, 208
Recreation 7 7 7 8
Parks and ROW Maintenance 8 8 8 13
35
RECREATION
Amended
001- 1402- 551 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime Earnings 155, 411 123, 962 100, 000 100, 000
Allowances 3, 480 3, 397 3, 480 7, 000 9,240
Extra Help 248, 204 218, 086 200, 000 200, 000
Social Security 47, 298 42, 887 24, 489 34, 500 28, 305
Retirement 49,603 46, 407 49, 146 50, 100 50, 374
Terminating Pay 6, 501 6, 232 6,663 6, 600 7, 570
Other Benefits 9,946 12,400

Office Supplies 6, 472 5, 242 6, 500 6, 500 6, 700
Fuel and Lubrication 45 2, 000
Minor Equipment 1, 165 7,021 10, 000 10, 000 15, 100
Uniforms and Cleaning 350 475 1, 000 1, 000 1, 030
Maintenance
Building Maintenance 117, 421 26, 780 170, 000 170, 000 120, 000
Equipment Maintenance 4, 848 3, 456 5, 750 4, 250 7,400
Total Maintenance 122, 516 - 30, 566 176, 750 175, 250 128, 430
Contractual Service
Rent 19, 828 29,571 19, 190 19, 190 19, 800
Advertising 641 1, 649 1, 850 1, 850 5, 910
Travel and Education 6, 151 2, 857 6, 000 . 5, 000 7, 000
Computer Programs 60 697 1, 000 1, 000 1, 030
Recreation Programs 47, 901 40, 851 65, 300 70, 300 72, 410
Electricity 68, 918 71, 282 83, 836 83, 836 86,355
Gas 15, 049 12, 538 13, 000
Communications 20,331 30, 186 24, 412 24, 412 25, 150
Total Contractual Services 217,437 194, 621 209, 588 223, 588 244, 195
Equipment 33, 657 13, 800 27, 000

Equipment Replacement 137 129
Capital Outlay 137 129 33, 657 13, 800 27, 000
36
PARKS AND ROW MAINTENANCE
Amended
001- 1207- 531 13- 14 14- 15 15- 16 15- 16 16- 17

Regular Earnings 297, 217 $ 277, 319 $ 319, 766 $ 316,700 $ 484,307
Overtime Earnings 29, 406 18, 942 35, 000 35, 000
Allowances 800 1, 367 960 960 960
Extra Help 171, 441 95, 571 127, 000 160, 000
Social Security 25, 900 22, 126 22, 680 26,800 35, 450
Retirement 51, 490 44, 094 46,290 45, 100 46, 508
Terminating Pay 6, 389 5, 966 6, 328 6, 400 9, 621
Total Salaries and Benefits 664, 106 539,265 654, 421 670, 960 690, 050

Office Supplies 488 500 500 515
Fuel and Lubrication 16, 989 23, 936 44,750 10, 810 11, 140
Minor Equipment 6, 597 7, 009 7,500 7, 500 7,725
Uniforms and Cleaning 345 1, 631 2, 000 2, 000 2,060
Medical Supplies 500 500 515
Maintenance
Land Maintenance 105, 244 111, 750 136, 620 136, 620 140,720
Building Maintenance 167 4,460 1, 000 1, 000 1, 030
Other Maintenance 150, 597 129, 338 118, 000 30, 000 50, 000
Equipment Maintenance 9, 883 9,616 56,240 56, 240 57, 930
Contractual Service
Rent 17, 170 13, 438 21, 000 13, 500 50, 000
Advertising 760 682 1, 200 1, 200 1, 240
Beautification Commission 2, 161 1, 332 6, 100 6, 100 36, 100
Utilities 50, 771 57, 014 50,000 50, 000 51, 500
Communications 154
Total Contractual Services 78, 352 87, 234 117, 300 99,800 168, 710
Equipment 22,205 32, 500 27,500 256, 225

Capital Outlay 67, 934 86, 500 32, 500 27, 500 256,225
37
LIBRARY
DEPARTMENT SUMMARY
LIBRARY
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance 148, 777 176, 550 227, 000 185, 000 151, 400
Capital Outlay 23, 139 5, 087 26, 000 26, 000 18, 000
Library 1, 178, 466 $ 1, 135, 282 $ 1, 319, 151 $ 1, 197, 052 $ 1, 270, 867
Library 14 13 14 15
38
LIBRARY
Amended
001- 1403- 551 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime Earnings 409 6 1, 000 1, 000 1, 000
Allowances 4, 680 4,561 4, 681 4, 500 4, 680
Extra Help 102, 044 117, 874 120, 000 120, 000 90, 000
Social Security 47, 372 45, 246 41, 547 46, 500 46, 888
Retirement 77, 967 70, 556 79,242 71, 000 72, 181
Terminating Pay 10, 050 9, 421 10, 696 10, 000 12, 167
Office Supplies 22,467 14, 825 21, 000 21, 000 21, 000
Fuel and Lubrication 82 450 50 60
Minor Equipment 5, 659 17, 908 5, 500 5, 500 5, 200
Uniforms and Cleaning 7, 088 5, 422 9,000 5, 000 5,000
Other Supplies and Material 7, 717 7,590 9, 500 9, 500 8, 800
Maintenance
Other Maintenance 1, 754
Books 88, 993 96, 524 115, 000 85, 000 85, 000
Periodicals 15, 396 19, 568 20, 000 16, 000 17, 000
Audio Visual 8, 870 9, 248 13, 000 5, 000 5, 000
On Line Databases 16, 027 18, 831 20, 000 20, 000 20, 000
Contractual Service
Rent 2, 344 1, 416 3, 500 3, 500 3, 528

Advertising 2, 689 3, 754 4, 200 4, 200 4, 200
Computer Programs 2, 043 34 2,000 1, 500 1, 500
Electricity 36, 544 31, 157 32, 000 32, 000 32, 000
Gas 1, 938 1, 602 2, 000 2, 000 2, 000
Communications 10, 462 8, 971 11, 300 11, 300 11, 300
Equipment 23, 139 5, 087 26, 000 26, 000 18, 000
Capital Outlay 23, 139 5, 087 26, 000 26, 000 18, 000
39
91111/
City of t
c-
ort
Texas
POLICE
DEPARTMENT SUMMARY
POLICE
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits 16, 523, 408 $ 16, 476, 378 $ 17,240, 501 $ 17, 293, 644 $ 16, 791, 775
Maintenance 327, 925 362, 120 378, 500 344, 600 314, 100
Capital Outlay 859, 700 817, 359 757, 025 457, 938 370, 490
Other Expenses 24, 858 24, 000 12, 000 20, 000
Police 19, 126, 871 $ 18, 887, 142 $ 19, 739, 934 $ 19, 108, 982 $ 18, 674, 415
Police 167 167 167 167
40
POLICE
Adopted Budget
Actual Actual as Amended Estimated Adopted
001- 1101- 521 13- 14 14- 15 14- 15 15- 16 16- 17
Regular Earnings 9, 976, 286 $ 10, 095, 506 $ 10, 714, 317 $ 10, 756, 167 $ 10, 483, 762
Overtime Earnings 1, 052, 204 957,043 644, 000 994, 000 644, 000
Training 154, 917 128, 697 125, 000 97, 000 100, 000
Step Grant 3, 748
Other Grant Overtime 208
Allowances 16, 946 15, 620 30, 360 14, 880 13, 920
Extra Help 106, 654 104, 195 85, 000 60, 330
Social Security 821, 663 822, 661 838, 492 881, 571 756,216
Retirement 1, 680, 727 1, 638, 261 1, 678, 608 1, 611, 851 1, 393, 555
Health Insurance 2, 158, 711 2, 153, 364 2, 279, 650 2, 258, 344 2, 138, 857
Workers Compensation 360,097 368, 904 382, 593 416,374 396, 162
Terminating Pay 191, 247 192, 127 201, 846 203, 127 195, 203
Total Salaries and Benefits 16, 523, 408 16, 476, 378 17, 240, 501 17, 293, 644 16, 791, 775
Office Supplies 37, 037 30, 067 35, 000 35, 000 35, 000
Fuel and Lubrication 269,300 373, 030 314, 400 171, 410 176, 550
Minor Equipment 24, 212 56, 077 24, 000 21, 500 18, 000
Uniforms and Cleaning 113, 118 78, 479 100, 000 100,000 100, 000
Total Supplies and Materials 505, 289 582,522 555, 400 387,910 373, 550
Maintenance
Motor Vehicle Maintenance 185, 070 230, 789 200, 000 200,000 160, 000
Contractual Service
Rent 16, 066 19, 394 24, 000 24, 000 170, 000
Task Force Vehicle Lease 83, 619 76, 216 83, 255 83, 255 75, 000
Insurance 2, 000 1, 113 1, 600 1, 400 1, 600
Advertising 6, 620 2, 249 4, 000 1, 000 4,000
LEOSE 6, 625 7, 610 8, 675
Support of Prisoners 392, 280 128, 849 137, 000 96, 700 125, 000
Electric 84, 654 68, 957 79, 800 71, 000 75, 000
Gas 1, 622 2, 219 3, 135 3, 500
Communications 52, 218 69, 766 78, 400 70, 400 78, 400
Radio System CO- OP 128, 399 200, 832 281, 087

Equipment 71, 117 18, 000 55, 490
CVE 23
Capital Outlay 859, 700 817, 359 757, 025 457, 938 370,490
Other Expenses 24, 858 24, 000 12, 000 20, 000
41
1/ I
ih
Clty of
FIRE
DEPARTMENT SUMMARY
FIRE
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance 318, 500 346, 132 373, 975 375, 075 479, 520
Capital Outlay 355, 930 271, 607 156, 550 166, 150 914, 845
Other Expenses 275
Fire 12, 115, 351 $ 11, 883, 601 $ 12, 823, 816 $ 12, 412, 877 $ 13, 132, 811
Fire 108 108 108 108
42
FIRE
Amended
001- 1121- 522 13- 14 14- 15 15- 16 15- 16 16- 17
Overtime 552, 854 552, 124 618, 000 618, 000 618, 000
Allowances 23, 160 22, 090 22,080 20, 070 19, 680
Extra Help 3, 294 300 243
Social Security 79, 175 84, 535 127, 768 94, 362 94, 940
Retirement 1, 157, 826 1, 144, 180 1, 174, 349 1, 174, 349 996, 820
Health Insurance 1, 540, 426 1, 516, 125 1, 616, 120 1, 593, 000 1, 546, 954
Terminating Pay 141, 169 135, 931 144, 427 143, 222 140, 758
Other Benefits 186, 179 254,200
Office Supplies 7, 056 7, 180 7, 650 9,650 8, 500

Minor Equipment 7, 643 27, 335 8, 500 9,000 37, 586
Uniform and Bunker 95,348 89, 587 119, 220 143, 125 119, 220
Cleaning 12, 480 10,453 12, 240 12, 240 12,240

Medical Supplies 25, 363 31, 139 35, 300 40, 300 41, 300
Other Supplies and Material 11, 675 8, 197 7, 100 7, 100 26,000
Fire Prevention Supplies 11, 802 8, 310 13, 545 13, 545 12, 700
Maintenance
Furniture Maintenance 3, 208 929 3, 900 5, 000 5, 000
Equipment Maintenance ' 55, 331 90,048 94, 075 94, 075 94, 000
Contractual Service
Rent 4, 062 3, 417 5, 100 5, 100 5, 400

Advertising 1, 917 1, 305 2, 800 2, 800 2, 800

LEOSE 12, 116 7, 791 9, 751 10, 751 16,460
Boot Strap Program 3, 696 5, 055) 1
Electric 45, 328 43, 934 47, 000 42, 700 47, 000
Gas 16, 682 13, 450 16, 800 13, 100 16, 800
Communications 61, 531 52, 451 51, 000 51, 000 51, 000
Total Contractual Services 297, 556 186, 925 240,971 252,472 286,462
Equipment 121, 975 51, 908 75, 400 85, 000 116, 000
Equipment Replacement 233, 955 219,699 81, 150 81, 150 798, 845
Capital Outlay 355, 930 271, 607 156, 550 166, 150 914,845
Other Expenses 275
43
City, of
orf rthrcr
Texas
HEALTH
Health Unit
Employee Services Health Clinic

DEPARTMENT SUMMARY
HEALTH
Expenditures by Category Amended

13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits 826, 896 $ 754, 808 $ 951, 932 $ 876,032 $ 976, 309
Maintenance 63, 553 51, 673 61, 020 51, 442 58, 320
Capital Outlay 5, 857 2, 139 3, 700 2,650 8, 700
Health Unit 879, 841 $ 782, 966 $ 1, 029, 317 $ 918, 450 $ 995, 214
Employee Health Services Clinic 327, 616 297,230 338, 010 308, 424 332, 484
1, 207, 457 $ 1, 080, 196 $ 1, 367, 327 $ 1, 226, 874 $ 1, 327, 698
Health Unit 8 8 8 9
Employee Health Services Clinic 3 3 3 3
Total General Fund 11 11 11 12
Women, Infants and Children 10 10 10 10

Primary Health Program 1 1 1 1
Immunizations 3 3 3 3
Bioterrorism 1 1 1 1
Nurse Family Partnership 7 7 6 6
Total Grant Fund 22 22 21 21
44
HEALTH UNIT
Adopted Budget
001- 1301- 541 13- 14 14- 15 14- 15 15- 16 16- 17
Overtime 8, 258 158 1, 500 1, 255 1, 000
Allowances 7, 062 8, 224 9, 037 9,037 9,996
Extra Help 44, 330 63, 652 69, 000 30, 360
Social Security 27, 325 24, 226 30, 129 30, 400 35, 208
Retirement 49, 441 42, 811 60, 035 56, 300 59, 745
Terminating Pay 5, 919 4, 753 7, 221 7, 200 8, 531
Office Supplies 17, 763 14, 227 25, 000 25, 000 10, 800
Fuel and Lubrication 1, 469 1, 101 940 960
Minor Equipment 1, 667 170 2, 000 1, 000 1, 000
Uniforms and Cleaning 6, 979 5, 287 6, 000 5, 388 4, 500
Maintenance
Building Maintenance 33, 723 32, 251 42, 050 28,007 26, 850
Equipment Maintenance 28, 535 18, 980 18,470 21, 435 29, 470
Motor Vehicle Maintenance 1, 295 442 500 2, 000 2, 000
Contractual Service
Rent 1, 500 2, 000 2, 400 2, 445 2, 500
Insurance 19, 100
Advertising 450 1, 000 1, 000 1, 000
Other Contractual Service 16, 673 16, 086 16, 430 15, 536 15, 930
Electricity 39, 211 40, 723 28, 000 25, 892 33, 000
Gas 4, 067 3, 596 3, 500 2, 820 5, 000
Communications 46, 678 41, 921 51, 540 50, 876 47, 017
Equipment 2, 753 100 3, 700 2,650 3, 700

Equipment Replacement 3, 104 2, 039 5, 000
Capital Outlay 5, 857 2, 139 3, 700 2,650 8, 700
TOTAL EXPENDITURES 879, 841 $ 782, 966 $ 1, 029, 317 $ 918, 450 $ 995, 214
45
EMPLOYEE HEALTH SERVICES CLINIC
Adopted Budget
001- 1303- 541 13- 14 14- 15 14- 15 15- 16 16- 17
Allowances 480 440 480 480 480
Social Security 12, 041 11, 743 12, 387 13, 000 12, 513
Retirement 26, 067 24, 914 27, 857 24, 600 26, 804
Workers Compensation 2, 415 2, 365 2, 670 2,500 2, 679
Terminating Pay 3, 365 3, 397 3, 837 3, 600 3, 850

Office Supplies 3, 815 3, 006 2, 700 3, 992 4, 000

Contractual Service
Professional Services 30, 003 24,982 30, 100 26, 300 19, 100
Travel and Education 521 1, 333 500 2, 000 2, 000
Communications 776 1, 000 2, 000 2, 000
TOTAL EXPENDITURES 327, 616 $ 297, 230 $ 338, 010 $ 308, 424 $ 332,484
46
PUBLIC WORKS
Administration
Engineering
Streets
Drainage
Electrical
Equipment Services
City Hall
DEPARTMENT SUMMARY
PUBLIC WORKS
Expenditures by Catezory
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance 1, 660, 300 811, 536 1, 649, 500 1, 359, 800 1, 804, 300
Capital Outlay 1, 364, 876 859, 872 1, 988, 157 1, 615, 842 8, 536, 438
TOTAL EXPENDITURES 9,515, 849 $ 7, 936, 474 $ 11, 272, 912 $ 9, 223, 545 $ 17, 515, 149
Administration 697, 545 $ 612, 938 $ 946, 073 $ 617, 325 $ 667, 049
Engineering 408, 680 387, 382 511, 732 356, 219 791, 355
Streets 2, 700, 757 2, 323, 385 3, 666, 858 2, 946, 972 9, 711, 385
Drainage 1, 983, 217 1, 941, 141 2, 320, 189 2, 159, 885 2, 822,289
Electrical 1, 740, 885 1, 601, 301 1, 997, 896 2, 111, 310 1, 888, 242
Equipment Services 1, 468, 278 598, 090 1, 248, 958 462, 380 1, 122, 360
City Hall 516, 487 472, 237 581, 206 569, 454 512,469
Engineering 4 4 4 7
Streets 22 22 22 21
Drainage 27 27 27 27
Electrical 8 8 8 6
Equipment Services 6 6 10 10
City Hall 1 1 1 2
47
ADMINISTRATION
Amended
001- 1201- 531 13- 14 14- 15 14- 15 15- 16 16- 17

Regular Earnings 259, 074 $ 259, 652 $ 415,297 $ 160, 000 $ 165, 894
Allowances 5, 378 3, 482 6,420 500 480
Extra Help 132, 526 52, 784 50, 000 34, 000
Social Security 25, 270 20, 741 25, 874 14, 000 11, 655
Retirement 41, 755 40, 968 57, 277 25, 700 23, 059
Terminating Pay 5, 372 5, 354 7, 732 3, 575 3, 259

Office Supplies 5, 842 3, 301 5, 000 5, 000 5, 000
Fuel and Lubrication 608 403 1, 200 390 400
Minor Equipment 786 2, 090 1, 000 1, 000 1, 000
Uniforms and Cleaning 769 546 500 500 500
Medical Supplies 232 40 100 200 200
Other Supplies and Material 1, 467 630 1, 000 1, 000 2, 000
Maintenance
Building Maintenance 8, 557 13, 180 50, 000 50, 000 200,000
Motor Vehicle Maintenance 188 1, 451 3, 000 3, 000 3, 000
GPS Service Costs 58, 635 77, 320 70, 000 70, 000 70, 000
Total Maintenance 68, 458 92, 236 141, 000 141, 000 274,000
Contractual Service
Rent 2, 170 2, 265 3, 500 3, 500 3, 000
Professional Services 3, 192 189 500 500 500
Advertising 3, 748 1, 877 3, 500 3, 500 10, 000
Other Contractual Services 5, 288 70 3, 500 63, 500 29,000
Electricity 14, 990 15, 283 23, 500 23, 500 18,000
Gas 4, 557 3, 976 240 4, 000
Communications 26, 907 24, 534 30, 000 30, 000 30, 000
Total Contractual Services 72, 449 54, 020 70,500 130, 740 99, 500
Equipment 13, 043 0 51, 500 51, 500 11, 000

Capital Outlay 17, 019 3, 763 51, 500 51, 500 31, 000
48
ENGINEERING
Amended
001- 1202- 531 13- 14 14- 15 14- 15 15- 16 16- 17

Allowances 5, 940 5, 783 12, 612 6, 200 6,900
Social Security 16, 700 16, 383 12, 612 13, 600 34,203
Retirement 34, 722 32, 928 26, 058 26, 100 25, 040
Health Insurance 50, 560 49,401 39, 553 41, 100 40, 175
Terminating Pay 4, 427 4, 313 3, 395 3, 600 9, 151

Office Supplies 1, 843 8, 014 11, 000 6, 000 11, 000
Minor Equipment 603 1, 500 500 500
Uniforms and
Cleaning 423 574 1, 000 1, 000 1, 500
Medical Supplies 200
Other Supplies and Material 727 778 1, 000 1, 000 2, 000
Total Supplies and Materials _ 5, 450 13, 228 19, 500 10, 060 16, 810
Maintenance
Equipment Maintenance 599 105 300 300 300
Contractual Service
Advertising 378 1, 235 3, 000 3, 000 3, 000
Communications 1, 066 988 1, 100 1, 100 1, 100
Equipment 5, 500
Capital Outlay 7, 349 6, 955 5, 500
49
STREETS
Amended
001- 1203- 531 13- 14 14- 15 14- 15 15- 16 16- 17

Regular Eamings 748, 528 $ 750, 891 $ 899, 511 $ 680, 000 $ 847, 760
Allowances 480 488 480 480
Extra Help 2, 125 14, 493 40, 000 40,000
Social Security 59, 549 57, 423 65, 375 52, 200 79, 123
Retirement 119, 130 112, 969 129, 897 100, 000 88, 588
Terminating Pay 15, 061 15, 263 17, 747 13, 700 21, 130
Total Salaries and Benefits 1, 211, 358 1, 221, 364 1, 526, 876 1, 128, 880 1, 364,447

Minor Equipment 3, 673 5, 951 5, 000 5, 000 5, 000
Other Supplies and Material 3, 124 11, 354 10, 000 10,000 10, 000
Maintenance
Streets 265, 008 192, 047 250, 000 250, 000 305, 000
Total Maintenance 346,904 286, 292 385, 000 385, 000 400, 000
Contractual Service
Rent 6, 083 12, 983 12, 200 12, 200 7, 000
Professional Services 1, 649 659 3, 700 3, 700 2,700
Advertising 2, 804 1, 636 6, 000 6, 000 3, 000
Travel and Education 449 4, 519 4, 800 4, 800 4, 000
Communication 220 250 250
Capital Outlay
City Streets Program 169, 179 209,264 713, 300 500, 000 7, 139,438
CDBG Streets Program 577,485 109, 311 333, 159 333, 159 353, 000
Sidewalks and Ramps 24, 437 24, 753 75, 200 50, 000 55, 000
Equipment 16, 028 447, 373 447, 373 305, 000
Total Capital Outlay 1, 032, 172 574, 260 1, 569,032 1, 330, 532 7, 852, 438
50
DRAINAGE
Amended
001- 1204- 531 13- 14 14- 15 14- 15 15- 16 16- 17

Regular Earnings 953, 090 $ 931, 053 $ 1, 078, 729 $ 1, 055, 000 $ 1, 245, 755
Overtime Earnings 25, 493 14, 385 40,000 40, 000 25, 000
Allowances 360 508 480 480 480
Extra Help 32, 000 32, 000
Social Security 71, 818 69, 324 69, 165 77, 000 90, 469
Retirement 146, 368 137, 851 137, 452 149, 300 153, 319
Health Insurance 191, 505 208, 001 219,264 233, 500 254, 849
Terminating Pay 19,095 18, 626 18,822 20,900 24,674
Total Salaries and Benefits 1, 476, 105 1, 442, 612 1, 683, 854 1, 672, 180 1, 905,529

Minor Equipment 692 1, 006 7, 525 7, 525 5, 000
Other Supplies and Material 1, 172 5, 426 6, 000 6,000 3, 000
Maintenance
Building Maintenance 4, 797 658 3, 000 3, 000 3, 000
Drainage Maintenance 21, 096 54, 160 44, 000 48, 000 40, 000
Streets Maintenance 1, 326 301 10,000 10, 000 5, 000
Contractual Service
Rent 5, 748 2,250 7, 000 7, 000 5, 000
Professional Services 624 1, 523 2, 000 2, 000 2, 000
Advertising 1, 000 7, 500 1, 000
Travel and Education 314 823 3, 500 11, 500 4,000
Regulatory Costs 26, 944 22, 512 35, 000 35, 000 50,000
Electricity 13, 283 14, 734 9, 000 9, 000 12, 000
Communications 556 6)
Drainage 8, 543
Equipment 70, 000 608, 000
Equipment Replacement 220,411 192, 890 163, 810 163, 810
Capital Outlay 220,411 201, 433 233, 810 163, 810 608, 000
TOTAL EXPENDITURES 1, 983, 217 $ 1, 941, 141 $ 2, 320, 189 $ 2, 159, 885 $ 2, 822,289
51
ELECTRICAL
Amended
001- 1205- 531 13- 14 14- 15 14- 15 15- 16 16- 17

Regular Earnings 409,343 $ 399,988 $ 409, 034 $ 418, 500 $ 320, 647
Allowances 480 488 480 480 480
Social Security 33, 114 32, 733 29, 929 34, 400 23, 235
Retirement 66, 982 64, 590 59, 120 64, 500 44, 508
Terminating Pay 8, 753 8, 721 8, 032 9, 100 6, 300


Office Supplies 979 329 1, 000 1, 000 1, 000
Fuel and Lubrication 11, 207 14, 916 20,000 7, 130 7, 350
Minor Equipment 2, 283 718 2, 000 2, 000 2, 000
Uniforms and Cleaning 2, 618 2, 387 2, 500 2, 500 2,500
Medical Supplies 250
Maintenance
Equipment Maintenance 1, 034 91 500 500 500
Signal Systems 31, 542 18, 793 398, 854 400, 000 400,000
Contractual Service
Professional Services 287 120 500 500 500
Advertising 185 170 500 500
Computer Programs 200
Electricity 836, 599 811, 317 800, 000 800,000 800,000
Gas 1, 324 1, 206 1, 200 1, 200 1, 200
Communications 2, 321 2,306 2, 000 2, 000 2, 000
Total Contractual Services 909,347 826, 328 865, 400 926, 700 866, 200
Equipment 975 60, 000 35, 000

Capital Outlay 57, 842 46, 391 60, 000 35, 000
52
EQUIPMENT SERVICES
Amended
001- 1281- 531 13- 14 14- 15 14- 15 15- 16 16- 17

Overtime 31, 015 29, 797 40,000 40,000
Allowances 2, 230 1, 755 5, 761 5, 700 5, 280
Extra Help 53, 455 40, 322 50, 000 50, 000
Social Security 24, 555 20, 652 38, 278 17, 700 34, 669
Retirement 41, 868 35, 013 75, 160 29, 800 48, 720
Terminating Pay 5, 460 4, 587 10, 185 4,210 9, 217

Office Supplies 2, 480 1, 167 2, 000 2, 000 2,000
Fuel& Lubrication 8, 586 7, 491 20, 000 5, 470 5, 630
Minor Equipment 3, 012 9, 980 7,500 7, 500 7, 500
Maintenance
Building Maintenance 679 1, 472 345, 500 400, 000
FuelHolding Charges 875, 889 45, 044
Holding Charges 16, 874 65, 269
Contractual Service
Rent 1, 824 2, 313 5, 000 5, 000 5, 000
Professional Services 710 211
Travel and Education 350 2, 000 2, 000 2, 000
Other Contractual Services 279
Electricity 13, 926 13, 770 15, 000 15, 000 15, 000
Gas 3, 164 2, 765 2, 500 2, 500 2, 500
Communications 2, 047 1, 683 2, 000 2, 000 2, 000
Equipment 723 10, 000 10, 000 10, 000

Capital Outlay 22, 275 19, 680 10, 000 10, 000 10, 000
TOTAL EXPENDITURES 1, 468, 278 $ 598, 090 $ 1, 248, 958 $ 462, 380 $ 1, 122, 360
53
DETAIL EXPENDITURES - BY DIVISION
CITY HALL
Amended
001- 1206- 531 13- 14 14- 15 14- 15 15- 16 16- 17
Overtime 71, 461 66, 393 54, 000 54, 000
Allowances 480 488 480 480 480
Social Security 8, 108 7, 909 2, 742 7, 200 3, 882
Retirement 16,217 15, 373 5, 274 13, 200 5, 203
Terminating Pay 2, 044 2, 070 697 1, 800 995
Office Supplies 1 7
Minor Equipment 44 1, 000 100 100
Uniforms and Cleaning 223 400 400 200
Maintenance
Equipment Maintenance 25
Contractual Service
Professional Services 177 154 100 100 100

Advertising 2, 802 1, 724 3, 000 3, 000 3, 000
Travel and Education 92
Other Contractural Service 54, 862 7,748 7, 100 8, 000 100, 000
Electricity 119, 946 118, 923 136, 000 136, 000 136, 000
Gas 6, 001 8, 709 500 3, 000
Communications 83, 342 81, 936 80, 000 100, 000 100, 000
Buildings 118, 315

Equipment Replacement 7, 808 7, 390.
Capital Outlay 7, 808 7, 390 118, 315
54
I
on
City of
lio
ort rtht
Tcxas
DEBT SERVICE FUND
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Tax Revenue 8, 001, 956 $ 7, 060, 712 $ 6, 631, 188 $ 6, 631, 188 $ 7, 035, 970
Delinquent Tax Revenue 227, 275 231, 014 260,000 260, 000 225, 000
Proceeds of Bond Issuance
Interest 1, 217 1, 114 1, 500 1, 500
Other
Economic Development Corporation 662, 000 650, 193 651, 264 614, 349 616, 112
Transfers- In-- for Lease Pymts

Water& Sewer Fund 627, 217 627, 217 617, 542
Solid Waste Fund 138, 858 138, 858 138, 861
TOTAL REVENUES 8, 892, 448 7, 943, 033 8, 310, 027 8, 273, 112 8, 633, 485
EXPENDITURES
Principal Retirements 6, 615, 000 5, 765, 000 6, 365, 000 6, 365, 000 6, 585, 000
Interest 2, 197, 477 2, 016,387 1, 912, 584 1, 912, 584 1, 722, 831
Fiscal Charges 3, 550 5, 075 8, 750 8, 750 8, 750
Lease Payments
Principal 406, 499 106, 418 703, 398 703, 398 925, 150
Interest 508, 933 508, 932 279,793
TOTAL EXPENDITURES 9, 222, 526 7, 892,880 9,498, 665 9,498, 664 9, 521, 524
EXCESS( DEFICIENCY) OF
REVENUES OVER EXPENDITURES 330, 078) 50, 153 ( 1, 188, 638) 1, 225, 552) 888, 039)
Fund Balance-- Beginning of the year 3, 110, 101 2, 780, 023 2, 561, 293 2, 830, 176 1, 604,624
Fund Balance-- End of the year 2, 780, 023 $ 2, 830, 176 $ 1, 372, 655 $ 1, 604, 624 S 716,585
55
Schedule of Current Debt Service Requirements
Original
Issue
Issue Purpose Amount
General Obligation Bonds

2013 General Obligation Refunding Bonds Series 2013 GO 8, 395, 000
2012 General Obligation Refunding Bonds( 1) Series 2002B CO, 2002A CO, 2002C CO 9,595, 000
2011 General Obligation Refunding Bonds Series 2002B CO, 2002A CO, 2001 9,530, 000
2010 General Obligation Bonds Water, Parks, Public Safety, Public Works 8, 000, 000
2008 General Obligation Bonds( 2) Water, Parks, EDC, Public Works 9,000, 000
2006 General Obligation Refunding Bonds Series 2002B CO, Water, Other 8, 585, 000
2005 General Obligation Refunding Bonds Series 1997 GO, Water Treatment Plant 11, 280, 000
Total General Obligation Bonds 64, 385, 000
Certificates of Obligation
2015 A Certificates of Obligation PAD Waste Water Treatment Plant 6, 995, 000
2015 B Certificates of Obligation PAD Water System Improvements 2, 080, 000
2012 Certificates of Obligation
Energy Performance Contract 3, 230,000
2007 Certificates of Obligation Sanitary Sewer Rehab, Phase II 10, 000,000
Total Certificates of Obligation 22, 305, 000
Total Bonded Debt

86,690, 000
Capital Leases Obligations
2014 Seimen' s Financial Phase II Police Department HVAC 895, 573

2012 Chase Equipment Leasing/ Rolling Equipment 1, 466,292
2008 Chase Equipment Leasing/ Fire Apparatus 449, 144
2015 Seimen' s Financial Phase III Water Fund 8, 021, 021
2015 Catepillar Financial PW Equipment-Trash Compactor 640, 807
Total Capital Lease Obligations 11, 472,837
TOTAL 98, 162, 837
1)$ 245, 000 of the 2012 General Obligation Refunding Bond is funded by the PAEDC
2) $
3 million of the 2008 General Obligation Bond is funded by the PAEDC
56
Balance Balance
Outstanding Fiscal Year 2017
Outstanding
09/ 30/ 16 Principal Interest Fees Total 09/ 30/ 17
4, 430, 000 $ 1, 080, 000 $ 70, 020 $ 750 $ 1, 150, 770 $ 3, 350,000
5, 360, 000 825, 000 172, 750 500 998, 250 4, 535, 000
2, 775, 000 1, 300, 000 72, 950 500 1, 373, 450 1, 475, 000
6, 220, 000 330,000 246, 106 500 576, 606 5, 890, 000
6, 370, 000 415, 000 234, 440 500 649, 940 5, 955, 000
7, 305, 000 215, 000 287,900 500 503, 400 7, 090,000
5, 025, 000 900, 000 228, 750 500 1, 129,250 4. 125. 000
37, 485. 000 5, 065, 000 1, 312, 916 3, 750 6, 381, 666 32, 420, 000
6, 315, 000 690, 000 47, 005 2, 000 739, 005 5, 625, 000
1, 875, 000 205, 000 13, 218 2, 000 220,218 1, 670, 000
2, 670,000 170,000 78, 038 500 248, 538 2, 500, 000.
6, 935, 000 455, 000 271, 654 500 727, 154 6,480, 000
17, 795, 000 1, 520, 000 409. 915 5, 000 1, 934, 915 16, 275, 000
55, 280,000 6,585,000 1, 722, 831 8, 750 8, 316, 581 48, 695, 000
783, 761 54, 184 24, 300 78, 484 729,578

308, 004 308, 004 7, 748 315, 752
103, 001 50, 587 3, 718 54, 306 52, 414
7, 838, 539 386, 709 230, 833 617, 541 7, 451, 830
469, 517 125, 667 13, 194 138, 862 343, 850
9, 502, 822 925. 150 279.793 1, 204, 945 8, 577, 672
64, 782, 822 $ 7, 510, 150 $ 2, 002, 624 $ 8, 750 $ 9, 521, 526 $ 57, 272. 672
57
Summary of Annual Debt Service Requirements to Maturity
Bonded Debt
Fiscal
Year Principal Interest Total
2017 6, 585, 000 1, 722, 831 8, 307, 831

2018 6, 790, 000 1, 533, 693 8, 323, 693
2019 7, 005, 000 1, 323, 267 8, 328, 267
2020 7, 265, 000 1, 091, 353 8, 356, 353
2021 6, 375, 000 855, 266 7,230, 266
2022 5, 460, 000 644, 995 6, 104, 995
2023 2,720, 000 511, 455 3, 231, 455
2024 2, 820, 000 428, 543 3, 248, 543
2025 2, 920, 000 339, 953 3, 259, 953
2026 2, 070, 000 254, 091 2, 324, 091
2027 2, 175, 000 170, 911 2, 345, 911
2028 1, 925, 000 89, 044 2, 014, 044
2029 570, 000 37, 913 607, 913
2030 600, 000 12, 900 612, 900
55, 280, 000 $ 9, 016, 215 $ 64, 296, 215
Capital Leases
Fiscal
2017 925, 150 279, 793 1, 204, 943

2018 657, 647 252, 422 910, 069
2019 645, 733 231, 538 877,271
2020 629, 964 211, 602 841, 566
2021 589, 073 193, 687 782,760
2022 630, 167 175, 422 805, 589
2023 673, 176 155, 894 829, 070
2024 718, 190 135, 043 853, 233
2025 765, 252 112, 809 878, 061
2026 803, 611 89, 171 892, 782
2027 800, 825 64, 713 865, 538
2028 807, 367 40, 895 848, 262
2029 856, 667 16, 123 872, 790
9, 502, 822 $ 1, 959, 112 $ 11, 461, 934
58
WATER AND SEWER FUND
Adopted Budget
Actual Actual As Amended Estimated Adopted
13- 14 14- 15 15- 16 15- 16 16- 17

Water Service 8, 527, 339 $ 10, 695, 565 $ 8, 800, 000 $ 9,000, 000 $ 9, 100,000
Water Service- Cheniere 3, 000, 000 $ 6,000, 000
Sewer Service 6, 306,963 6,636, 810 6, 275, 000 5, 900, 000 6,000, 000
Other Charges for Services 282,469 415, 789 282, 000 530, 000 547, 600
Late Fees 389, 846 389, 057 392,000 310, 000 312,000
Miscellaneous Revenues 9,916 46,450 18, 950 11, 200 11, 500
Transfer-In from Solid Waste 410, 000 410, 000 410,000
Total Operating Revenues 15, 516, 533 $ 18, 183, 671 $ 16, 177, 950 $ 19, 161, 200 $ 22, 381, 100
EXPENSES AND OTHER USES

Administration 816, 647 755, 106 1, 393, 309 1, 435, 050 1, 551, 677
Customer Service 6, 724 1, 290, 149 1, 014, 560 1, 096,910
Water Purification 4, 548, 005 4,401, 512 4, 646, 642 4,891, 798 5, 703, 936
Water Distribution 3, 402, 560 2,931, 849 3, 420, 948 3, 381, 234 3, 376,471
Wastewater Conveyance 3, 169, 894 2, 958, 000 3, 346, 912 3, 193, 500 3, 335,209
Wastewater Treatment 1, 877, 040 1, 814, 143 2,201, 825 2,074, 352 2,229,305
Total Operating Expenses 13, 814, 146 12, 867, 334 16, 299, 785 15, 990,494 17, 293, 508
OTHER USES
Transfers to:
General Fund
Administration 462, 400 462, 400 464, 000 464, 000 464,000
Billing and Collection 775, 658 815, 600 133, 333 133, 333 133, 333
Debt Service 6, 228, 690 5, 600, 332 5, 600, 332 6, 040, 190 6, 062, 469
Debt Sery Fund-Lease Pymts 627,217 627, 217 617,542
General Liability Fund 250,000 250,000 250,000 250, 000 250, 000
Total Other Uses 7, 716, 748 7, 128, 332 7, 074, 882 7, 514, 740 7, 527, 344
TOTAL EXPENSES
AND OTHER USES 21, 530, 894 19, 995, 666 23, 374, 667 23, 505, 234 24, 820, 852
NET REVENUE( EXPENSES) 6,014, 361) ( 1, 811, 995) ( 7, 196, 717) ( 4,344, 034) ( 2, 439,752)
Net Position-- Beginning of the year 17, 365, 297 8, 802, 299 6,038, 213 220, 955 ( 4, 123, 079)
Other Items Affecting Net Position 2, 548, 637) ( 3, 889, 949)
Prior Period Adjustment 2,879, 400)
Net Position-- End of the year 8, 802, 299 $ 220, 955 $ ( 1, 158, 504) $ ( 4, 123, 079) $ ( 6, 562, 831)
Adjustment-- FOR CONVERSION TO WORKING CAPITAL AND RECLASS OF ADVANCE FROM GENERAL FUND
Beginning Working Capital 1, 713, 102) 1, 925, 585 2, 517,366 2, 517, 366
Ending Working Capital 7, 916,283)
Adjustment- Long- Term Advance 6, 203, 181 3, 918, 666 5, 600, 332 4,344, 034 2,308, 628
Other Items Affecting W/ C 2, 123, 797 61, 230
Ending Adjusted Working Capital 1, 713, 102) $ 2, 517, 366 $ 390, 430 $ 2,517, 366 $ 2,386,242
No. Days 45) 71 9 57 50-
59
DEPARTMENT SUMMARY
WATER AND SEWER FUND
Amended

13- 14 14- 15 15- 16 15- 16 16- 17
Supplies and Materials 3, 512, 581 3, 479, 494 3, 774, 342 3, 841, 380 4, 355, 783
Maintenance 1, 640, 158 1, 367, 841 1, 665, 540 1, 365, 322 1, 329, 300
Contractual Service 1, 634,616 1, 528, 246 1, 797, 470 1, 960, 008 2, 170, 243
Capital Outlay 555, 304 328, 978 915, 304 1, 052, 204 1, 534,400
TOTAL OPERATING
EXPENDITURES 13, 814, 146 $ 12, 867, 334 $ 16, 299, 785 $ 15, 990, 494 $ 17, 293, 508
Administration 816, 647 $ 755, 106 $ 1, 393, 309 $ 1, 435, 050 $ 1, 551, 677
Customer Service 6, 724 1, 290, 149 1, 014,560 1, 096, 910
Water Purification 4, 548, 005 4,401, 512 4, 646, 642 4, 891, 798 5, 703, 936
Water Distribution 3, 402, 560 2, 931, 849 3, 420, 948 3, 381, 234 3, 376, 471
Wastewater Conveyance 3, 169, 894 2, 958, 000 3, 346, 912 3, 193, 500 3, 335, 209
Wastewater Treatment 1, 877, 040 1, 814, 143 2, 201, 825 2,074, 352 2,229, 305
TOTAL OPERATING
EXPENDITURES 13, 814, 146 $ 12, 867, 334 $ 16, 299, 785 $ 15, 990, 494 $ 17, 293, 508
Customer Service 14 14 16 15
Water Purification 13 13 13 16
Water Distribution 24 24 24 24
Wastewater Conveyance 29 29 29 30
Wastewater Treatment 11 11 11 11
Prior to FY 15- 16 Customer Service was reported as a Division of the Finance Department( General Fund)
60
ADMINISTRATION
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 334, 785 $ 440, 000 $ 674, 683 $ 709,600 $ 737, 609
Allowance 9,437 13, 962 10, 300 5, 520
Extra Help 4, 009 7, 500 7, 900
Social Security 27, 377 34, 916 38, 201 56, 500 52, 015
Retirement 52, 009 70, 683) 78, 080 106, 100 103, 690
Workers Compensation 12, 918 17,035 17, 455 22, 600 22, 670
Terminating Pay 77, 067) 12, 799 10, 445 13, 900 14, 664
Other Benefits 17,273 27,094
Total Salaries and Benefits 460, 124 549, 145 959, 409 1, 068, 300 1, 096,467

Office Supplies 8, 549 15, 881 15, 000 15, 000 15, 000
Minor Equipment 1, 694 1, 695 1, 500 1, 500 1, 500
Uniforms& Cleaning 176 83
Other Supplies& Materials 2, 125 10, 899 2, 000 2, 000 2, 000
Total Supplies and Materials 15, 913 31, 724 22, 500 20, 650 20,710
Maintenance

Contractual Service
Advertising 19, 509 10, 392 9, 300 8, 000 8, 000
Other Contractual Services 2, 645
Electricity 10, 416 10, 413 10, 000 10, 000 10, 000
Gas 3, 574 2, 341 2, 800 2, 800 3, 200
Communications 4, 257 5, 562 8, 500 4, 500 6, 000
Contractual Services 304, 974 153, 663 264, 100 258,800 409, 700
Equipment 11, 582 80, 500 20, 500

Capital Outlay 29,225 15, 323 140, 500 80, 500 18, 000
TOTAL EXPENDITURES $ 816, 647 $ 755, 106 $ 1, 393, 309 $ 1, 435, 050 $ 1, 551, 677
61
CUSTOMER SERVICE
Amended
410- 1254- 532 13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 3, 917 $ 651, 403 $ 437, 500 $ 463, 344

Overtime Earnings 256 48, 000 48, 000 48, 000
Allowances 17 960 960
Extra Help 60, 000
Social Security 301 41, 520 36, 000 34,068
Retirement 606 83, 077 67, 700 53, 363
Health Insurance 907 132, 246 90, 000 81, 262
Workers Compensation 133 17, 500 13, 500 13,459
Terminating Pay 82 11, 352 9, 100 8, 496
Total Salaries and Benefits 6, 219 1, 003, 499 762, 760 720, 160
Office Supplies 193 112, 000 108, 000 108, 000

Fuel and Lubrication 25, 000 1, 000 1, 000
Minor Equipment 243 8, 500 10, 000 10,000
Uniforms and
Cleaning 1, 250 1, 250 1, 250
Total Supplies and Materials 436 146, 750 120, 250 120, 250
Maintenance
Building Maintenance 40, 000 40, 000 20, 000

Vehicle Maintenance 18, 200 6, 250 12, 000
Contractual Service
Professional Services 23, 000 20, 100 108, 000

Travel and Education 1, 500 1, 500 2, 000
Computer Programs 1, 500 1, 500 39, 500
Communications 69 1, 500 1, 500 1, 500
Contractual Services 69 27, 500 24, 600 151, 000
Equipment 1, 500 1, 500 1, 500

Equipment Replacement 70, 000
Capital Outlay 1, 500 1, 500 71, 500
TOTAL EXPENDITURES $ 6, 724 $ 1, 290, 149 $ 1, 014, 560 $ 1, 096, 910
62
WATER PURIFICATION
Amended

13- 14 14- 15 15- 16 15- 16 16- 17
Allowances 6,283 5, 143 5, 280 5, 280 5, 280
Social Security 46,066 45, 396 43, 343 44, 200 55, 556
Retirement 93, 114 90, 511 87, 763 85, 800 62, 714
Terminating Pay 5, 319) 11, 550 11, 970 11, 800 13, 335
Total Salaries and Benefits 914,621 907, 332 1, 016, 205 863, 480 1, 127, 423
Office Supplies 3, 621 3, 132 3, 500 4, 000 4, 000

Fuel& Lubrication 6, 804 11, 208 11, 000 4, 330 4,460
Minor Equipment 2, 273 220 1, 000 1, 000 1, 000
Uniforms& Cleaning 3, 993 1, 878 3, 000 3, 000 3, 000
Other Supplies& Material 18, 670 21, 178 26, 000 23, 500 26, 000
Raw Water 1, 215, 482 1, 278, 312 1, 325, 000 1, 325, 000 1, 747, 303
Treatment Chemicals 1, 739, 372 1, 552, 930 1, 572, 887 1, 850, 000 1, 934, 650
Total Supplies and Materials 2, 990,215 2, 868, 858 2, 942, 387 3, 210,830 3, 720,413
Maintenance
Building Maintenance 2, 357 6,422 6, 000 6, 000 12, 000
Contractual Service
Rent 1, 000 1, 000

Other Contractual Service 10
Regulatory Fees 57, 148 51, 830 63, 000 60,000 60, 000
Electricity 374, 204 308, 812 300, 000 350, 000 350, 000
Gas 6, 739 37, 836 6, 000 77, 948 6, 000
Communications 11, 552 11, 886 11, 000 11, 000 11, 000
Contractual Services 468, 565 437, 204 443, 010 550,448 479, 500
Equipment 7, 383 99, 000 106, 000 205, 600

Capital Outlay 23, 442 15, 199 99, 000 106, 000 205, 600
TOTAL EXPENDITURES $ 4, 548, 005 $ 4,401, 512 $ 4, 646, 642 $ 4, 891, 798 $ 5, 703, 936
63
WATER DISTRIBUTION
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings S 999, 876 $ 985, 672 $ 1, 015, 157 5 1, 041, 700 $ 951, 483
Overtime Earnings 383, 771 270, 779 400,000 450,000 400, 000
Allowances 480 440 480 480 960
Extra Help 15, 000
Social Security 101, 212 92, 412 72, 700 105, 600 67, 957
Retirement 207, 079 183, 574 146, 594 203, 400 127, 495
Health Insurance 244,621 229,690 225, 622 253, 900 211, 358
Terminating Pay 63, 947 35, 106) 20, 031 28, 500 18, 794
Office Supplies 1, 615 687 1, 500 1, 500 1, 500

Minor Equipment 10, 277 20, 920 6,500 6, 500 6, 500
Total Supplies and Materials 64, 712 80, 664 77, 000 50, 230 50,410
Maintenance
Building Maintenance 371 30 1, 500 1, 500 43, 500

Water System Maintenance 825, 670 588, 473 500,000 400, 000 400,000
Streets 82, 445 88, 017 255, 000 75, 000 75, 000
Equipment Maintenance 13, 740 7, 370 25, 000 25, 000 20,000
Contractual Service
Rent 12, 406 2,038 6, 000 4, 000 5, 000

Advertising 9, 000 1, 500 2, 000

Travel and Education 5, 258 5, 732 9,420 9, 420 9,420
Other Contractual Services 99, 963 108, 000 158, 000 150, 000
Electricity 53, 898 63, 260 83, 000 123, 000 83, 000
Communications 110 90 500 500
Contractual Services 73, 626 172, 987 217,420 298, 920 271, 920
Land 3, 300 1, 000 1, 000

Water System 86, 387 20, 175 50, 000 50, 000 40, 000
Streets 79, 984 60, 000 60, 000 60, 000
Equipment 59, 308 0 181, 000 181, 000 290,500
Capital Outlay 207, 685 159, 208 318, 204 318,204 580, 500
64
WASTEWATER CONVEYANCE
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Allowances 960 977 960 960 960
Extra Help 36, 502 30, 000
Social Security 105, 831 105, 209 87, 628 104, 700 88, 066
Retirement 214, 570 208, 317 177, 627 192, 800 155, 092
Health Insurance 245, 898 242, 616 261, 105 216,200 235, 281
Terminating Pay 125, 466 15, 014 24, 282 27, 000 24, 053
Office Supplies 1, 776 2,287 2, 000 2, 500 2, 000

Minor Equipment 9,054 15, 022 8, 000 8, 000 8, 000
Maintenance

Sewer System Maintenance 108, 392 156, 103 225, 000 200, 000 190, 000
Vehicle Maintenance 106, 319 81, 995 76, 500 76,500 76, 500
Contractual Service
Rent 17, 151 2, 758 10, 000 5, 000 5, 000
Electricity 218, 068 230, 713 230,000 230, 000 230,000
Gas 7, 095 7, 425 6, 000 9, 000 7, 500
Communications 385 596 3, 500 3, 500 3, 500
Contractual Services 315, 927 310, 827 333, 740 334, 740 367,200
Fines and Penalties 57, 000 57, 000 20,000

Equipment 37, 117 132, 000 299, 000 305, 000
Equipment Replacement 147,300 120, 985
Capital Outlay 184, 417 120, 985 189, 000 356,000 325, 000
65
WASTEWATER TREATMENT
Amended
410- 1256- 532 13- 14 14- 15 15- 16 15- 16 16- 17
Allowances 5, 760 5, 981 5, 761 6, 000 5, 760
Extra Help 38, 310 38, 556 39, 000 39, 000
Social Security 43, 005 45, 302 38, 278 43, 400 40,358
Retirement 80, 766 85, 305 75, 160 84, 900 68, 563
Terminating Pay 16, 442) 8, 418 10, 185 10, 700 10, 565
Office Supplies 1, 710 1, 673 1, 850 2, 000 5, 500

Minor Equipment 8, 756 18, 760 6, 000 6,000 6, 000
Other Supplies& Material 316,402 342, 472 435, 855 350, 000 350, 000
Maintenance

Sewer System Maintenance 3
Vehicle Maintenance 9, 631 8, 667 20, 000 15, 232 13, 500
Contractual Service
Rent 2, 344 2, 099 2, 500 2, 500 3, 000

Regulatory Fees 85, 907 85, 911 93, 000 93, 000 90, 923
Electricity 303, 855 300, 084 290,000 290, 000 290,000
Communications 5, 113 6, 339 6, 000 6, 000 6, 000
Contractual Services 471, 524 453, 496 511, 700 492, 500 490, 923
Equipment 90, 291 167, 100 190, 000 333, 800

Capital Outlay 110,535 18,263 167, 100 190, 000 333, 800
66
SOLID WASTE FUND
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Residential Service 3, 897, 057 $ 4,072, 136 $ 5, 817, 146 $ 4, 000, 000 $ 4, 200, 000
Commercial Containers 1, 500, 530 1, 493, 632 1, 500, 098 1, 750, 000 2, 100, 000
Landfill Charges 674, 390 818, 615 814, 470 1, 192, 596 1, 554, 596
Municipal Landfill Contracts 222,214 198, 722 203, 720 116, 000 150, 000
Late Fees 155, 297 164, 146 160, 000 160, 000 160, 000
Transfer from General Fund 4, 103, 062 1, 875,000
TOTAL REVENUE 6, 449,488 6, 747, 251 12, 598, 496 9, 093, 596 8, 164, 596
Administration 195, 603 178, 687 307, 538 152, 510 210, 196
Trash Collection 1, 333, 526 1, 078, 227 1, 212,265 944, 770 1, 539, 435
Residential Collection 1, 501, 389 1, 360, 957 1, 758, 236 1, 895, 069 1, 145, 902
Container Service 881, 561 908, 298 867, 935 710, 410 802, 084
Landfill Operation 2, 794, 890 2, 478, 384 3, 928, 652 3, 713, 860 2, 769, 823
TOTAL OPERATING EXPENSES 6, 706, 969 6, 004, 553 8, 074, 626 7, 416, 619 6, 467,440
OTHER USES
Lease Payment- 6 New Trucks 360,000
Transfer to General Liability Fund 90, 000 170, 000 170, 000 170, 000 170, 000
Transfer to Debt Service Fund 138, 858 138, 858 138, 861
Transfer to Water& Sewer Fund 410, 000 410, 000 410, 000
Transfer to General Fund
Administration 219, 340 225, 000 225, 000 225, 000 225, 000
Billing and Collection 387, 829 407, 000 66, 667 66, 667 66, 667
TOTAL OTHER USES 697, 169 802, 000 1, 010, 525 1, 010, 525 1, 370, 528
TOTAL EXPENSES AND

OTHER USES 7, 404, 138 6, 806, 553 9, 085, 151 8, 427, 144 7, 837. 968
REVENUES
EXPENDITURES) 954, 650) 59, 302) 3, 513, 345 666, 452 326, 628
Other Items Affecting Net Position 351, 606) 277, 039)
Landfill Closure Adj/ Bad Debt

Prior Period Adjustment 1, 172, 300)
Net Position-- Beginning of the year 4, 055, 253) ( 5, 361, 509) ( 6, 835, 597) ( 6, 870, 150) ( 6,203, 698)
Net Position-- End of the year 5, 361, 509) $ ( 6, 870, 150) $ ( 3, 322, 252) $ ( 6,203, 698) $ ( 5, 877, 070)
CONVERSION TO WORKING CAPITAL

Working Capital-- Beginning Balance 283, 474) 497, 327 ( 2, 681, 153) ( 1, 754, 126) ( 1, 087, 674)
Other Items Affecting Working Capi 1, 735, 451 2, 192, 151)
Working Capital-- Ending Balance $ 497,327 $ ( 1, 754, 126) $ 832, 192 $ ( 1, 087, 674) $ ( 761, 046)
67
DEPARTMENT SUMMARY
SOLID WASTE FUND
Hmenueu

13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance 1, 067, 700 1, 037, 887 1, 469, 300 958, 100 459, 100
Capital Outlay 946, 363 813, 011 385, 629 620, 629 914, 148
TOTAL EXPENDITURES 6,706, 969 $ 6, 004, 553 $ 8, 074, 626 $ 7, 416, 619 $ 6, 467, 440
Administration 195, 603 $ 178, 687 $ 307, 538 $ 152, 510 $ 210, 196
Trash Collection 1, 333, 526 1, 078, 227 1, 212, 265 944, 770 1, 539,435
Residential Collection 1, 501, 389 1, 360, 957 1, 758, 236 1, 895, 069 1, 145, 902
Container Service 881, 561 908, 298 867, 935 710, 410 802, 084
Landfill Operation 2, 794, 890 2, 478, 384 3, 928, 652 3, 713, 860 2, 769, 823
Trash Collection 12 13 13 13
Residential Collection 14 14 14 14
Container Service 6 6 6 6
Landfill Operation 10 9 9 10
TOTAL 44 44 44 45
68
DETAIL EXPENDITURES - BY DIVISION
ADMINISTRATION
Amended
403- 1275- 533 13- 14 14- 15 15- 16 15- 16 16- 17

Overtime Earnings 1, 000 1, 000
Allowances 880 688 960 960 480
Extra Help 25, 000 25, 000
Social Security 8,482 7, 504 9, 889 5, 100 10, 084
Retirement 17, 672 15, 055 19, 772 10, 000 10, 134
Terminating Pay 769 11, 538 2, 687 1, 300 2,617

Office Supplies 467 862 500 600 1, 500
Uniforms& Cleaning 297 160 600 600 600
Other Supplies& Material 796 1, 586 1, 000 1, 000 1, 000
Maintenance
Equipment Maintenance
Equipment
Total Maintenance 560 970 3, 700 2, 500 2,500
Contractual Service
Advertising 1, 560 664 1, 700 1, 700 1, 700
Communications 46 600 600
Equipment
69
TRASH COLLECTION
Amended
403- 1271- 533 13- 14 14- 15 15- 16 15- 16 16- 17
Allowances 480 488 480 480
Extra Help 65, 533 35, 000 35, 000
Social Security 38, 876 43, 507 36, 846 39, 700 36, 793
Retirement 78, 872 83, 221) 73, 209 68, 800 54, 626
Terminating Pay 36, 163 28, 341) 10, 015 9, 300 9, 155
Minor Equipment 1, 500 1, 500 1, 500
Other Supplies 1, 992 1, 390 2, 000 2, 000 2, 000
Maintenance
Contractual Service
Rent 3, 024
Contractual Services 3, 312 2, 864 1, 500 1, 500 - 62, 500
Equipment 325, 000

Capital Outlay 227,721 215, 525 536, 281
TOTAL EXPENDITURES 1, 333, 526 $ 1, 078, 227 $ 1, 212, 265 $ 944, 770 $ 1, 539, 435
70
RESIDENTIAL COLLECTION
Amended
403- 1272- 533 13- 14 14- 15 15- 16 15- 16 16- 17
Allowances 520 488 480 480
Extra Help 98, 021 5, 514 60, 000 60, 000
Social Security 37, 673 33, 818 35, 962 44, 500 40, 177
Retirement 71, 532 66, 543 74, 737 84, 230 63, 237
Terminating Pay 3, 546) 10, 989 10, 277 11, 960 11, 190
Minor Equipment 57, 399 1, 900 2, 500 2, 500
Other Supplies 1, 293 593 1, 500 1, 500 1, 500
Maintenance
Equipment Maintenance 10, 000
Contractual Service
Equipment 58, 333 60, 000 300, 000 60, 000

Equipment Replacement 274, 176 253, 631 258, 629 258,629
Capital Outlay 332, 509 253, 631 318, 629 558, 629 60, 000
71
CONTAINER SERVICE
Amended
403- 1273- 533 13- 14 14- 15 15- 16 15- 16 16- 17
Social Security 19, 487 21, 695 22, 456 22, 100 19, 303
Retirement 39, 744 42, 530 46,652 41, 750 36, 309
Health Insurance 52, 852 58, 619 57,560 59, 200 60,201
Workers Compensation 17,035 19, 220 16,489 21, 400 23, 141
Terminating Pay 5, 180 5, 750 4, 941 5, 700 5, 168
Minor Equipment 1, 500 1, 500 1, 500
Uniforms& Cleaning 832 642 1, 000 1, 000 1, 000
Other Supplies 720 2, 125 2, 950 2, 950 2, 950
Maintenance
Equipment Maintenance 3, 477 7, 500 3, 500 3, 500

Contractual Service
Professional Services 129 147 1, 000 1, 000 16, 000

Other Contractural Service 96, 111 95, 512 125, 000 100, 000 100, 000
Equipment 42, 000 42, 000 42, 000

Capital Outlay 161, 115 152, 486 42, 000 42, 000 93, 000
72
LANDFILL OPERATION
Amended
403- 1274- 533 13- 14 14- 15 15- 16 15- 16 16- 17

Regular Earnings 333, 907 $ 332,962 $ 382, 170 $ 379, 400 $ 469,461
Allowances 1, 035 977 960 960 480
Extra Help 16, 173 21, 191 30, 000 19,000
Social Security 26, 644 28, 418 26, 663 29, 600 33, 261
Retirement 55, 455 56, 739 55, 300 59, 000 47,232
Terminating Pay 2, 066 6, 279 7, 563 8, 000 9, 322
Total Salaries and Benefits 566,242 610, 021 709, 102 676, 860 756, 326

Office Supplies 1, 078 629 750 750 750
Minor Equipment 286 760 1, 200 1, 200 1, 200
Uniforms& Cleaning 1, 574 421 2, 000 2, 000 2, 000
Maintenance
Building Maintenance 990 868 1, 100 1, 100 1, 100
Drainage 224 1, 000 1, 000 1, 000
Streets 304, 851 169, 681 270,000 180, 000 180, 000
Contractual Service
Rent 10, 000 10, 000 10, 000
Equipment Rental 7, 008 3, 473
Professional Services 106, 703 112, 301 134, 000 260, 000 260,000
Advertising 688 369 500 500 700
Other Contractual Services 76, 882 58, 291 52, 000 175, 000 200,000
Regulatory Fees& Fines 107, 425 106, 758 140,000 140,000 180, 000
Landfill Construction 1, 076, 461 788,238 1, 850, 000 1, 850,000 800,000
Utilities 2, 000 2, 000 1, 000
Electricity 1, 172 1, 095 4, 000
Communications 2, 786 2, 996 5, 000 3, 500 3, 500
Contractual Services 1, 380, 862 1, 075, 885 2, 195, 700 2, 443, 200 1, 461, 400
Equipment 11, 213 25, 000 20, 000 20, 000

Capital Outlay 216, 997 183, 777 25, 000 20, 000 224, 867
73
r
j,,
City of
r
di
a r t rt h re
Teacts
PLEASURE ISLAND FUND
Amended
13- 14 14- 15 15- 16 15- 16 16- 17

Land Lease& Sales 312, 731 $ 450, 897 $ 479,400 $ 560,000 $ 560, 000
Dry Storage Rentals 16, 840 22, 578 23, 000 25, 000 25, 000
RV Park 272, 556 289, 439 290,285 295, 000 295, 000
Boat Slip Rentals 119, 359 170, 501 149, 410 150, 000 150, 000
Fuel Facility 7, 104 18, 734 11, 000 13, 000 13, 000
Transfer from General Fund 804, 937 804, 937
Interest Income 162
Total Operating Revenues 728, 752 $ 952, 149 $ 1, 758, 032 $ 1, 847, 937 $ 1, 043, 000

Administration 898, 049 495, 211 568, 539 540, 430 560, 243
RV Park 159, 868 154, 668 158, 000 146, 160 144, 160
Marina 114,025 474, 706 154, 300 91, 349 77, 450
Parks 99, 842 82, 851 99, 900 82, 900 82, 900
Total Operating Expenses 1. 271, 784 1, 207, 436 980, 739 860, 839 864, 753
OTHER USES
Transfers to:
General Liability Fund 42, 000 40, 000 40,000 40, 000 40, 000
Total Other Uses 42, 000 40,000 40,000 40,000 40, 000
TOTAL EXPENSES
AND OTHER USES 1, 313, 784 1, 247, 436 1, 020, 739 900, 839 904, 753
NET REVENUE( EXPENSES) 585, 032) ( 295, 287) 737,293 947, 098 138, 247
Working Capital-- Beginning of the ye 152, 917 432, 115) ( 738, 198) ( 727, 402) 219, 696
Working Capital-- End of the year $ ( 432, 115) $ ( 727, 402) $ 905) $ 219,696 $ 357, 943
74
DEPARTMENT SUMMARY
PLEASURE ISLAND FUND
Amended

13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance 123, 287 60, 554 71, 000 70, 500 67, 500
Capital Outlay 4, 231 406, 012 75, 000 23, 869 10, 000
TOTAL OPERATING
EXPENDITURES 1, 271, 784 $ 1, 207, 436 $ 980, 739 $ 860, 839 $ 864, 753
Administration 898, 049 495, 211 568, 539 540,430 560, 243
RV Park 159, 868 154, 668 158, 000 146, 160 144, 160
Marina 114, 025 474, 706 154, 300 91, 349 77, 450
Parks 99, 842 82, 851 99, 900 82, 900 82, 900
TOTAL EXPENDITURES $ 1, 271, 784 $ 1, 207, 436 $ 980, 739 $ 860, 839 $ 864, 753
Administration 5 5 5
TOTAL POSITIONS 5 5 5
75
ADMINISTRATION
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 277, 429 $ 278,351 $ 294, 770 $ 293, 200 $ 303, 548
Allowances 4, 492 4, 654 4, 801 4, 800 4, 800
Social Security 21, 451 21, 462 21, 901 22, 550 22,358
Retirement 34, 155 37, 906 39, 674 38, 700 39,207
Terminating Pay 66, 264 4, 346 5, 391 5, 450 5, 552

Office Supplies 2, 487 2, 559 3, 000 3, 000 2, 000
Minor Equipment 1, 300 1, 439 3, 000 3, 000 3, 000
Maintenance
Building Maintenance 30, 807 18,208 21, 000 18, 000 18, 000
Contractual Service

Advertising 1, 576 2, 000 2, 000 1, 000
Travel and Education 1, 734 930 2, 000 2,000 2, 000
Electricity 21, 440 12, 591 12, 000 15, 000 15, 000
Communications 3, 539 3, 900 6, 000 6,000 6, 000
Water 234 528 1, 000 1, 000 1, 000
Equipment 4,231
Capital Outlay 4, 231
76
RV PARK
Amended
13- 14 14- 15 _ 15- 16 15- 16 16- 17
Extra Help 3, 080
Total Salaries and Benefits 3, 080
Office Supplies 166 121 300 600 600

Fuel& Lubrication 84 27 200 60 60
Total Supplies and Materials 250 504 900 1, 060 1, 060
Maintenance

Equipment Maintenance 8, 240 12,204 13, 500 13, 500 13, 500
Contractual Service
Advertising 250 300 300 300

Travel and Education 353 352 300 300 300
Electricity 48, 770 48, 242 38, 000 27, 000 27,000
Communications 16, 143 17, 652 19, 000 21, 000 21, 000
Water 31, 674 17,091 28, 000 28, 000 28, 000
77
MARINA
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Total Supplies and Materials 14, 417 18, 051 20,000 9, 180 9,450
Maintenance
Building Maintenance 62, 879 7, 905 16, 000 16, 000 16,000
Contractual Service
Advertising 2, 098 300 300

Electricity 9, 004 17, 903 15, 000 15, 000 15, 000
Water 927 1, 435 2, 000 2, 000 2, 000
Equipment 406, 012 75, 000 23, 869 10, 000
Capital Outlay 406, 012 75, 000 23, 869 10,000
TOTAL EXPENDITURES $ 114, 025 $ 474,706 $ 154, 300 $ 91, 349 $ 77, 450
78
PARKS
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance
Contractual Service
Electricity 2, 575 3, 319 4, 000 4,000 4, 000
Water 11, 663 1, 761 1, 900 1, 900 1, 900
79
TRANSIT FUND
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Charges for Service

Fixed Route 92, 030 $ 89, 617 $ 94, 000 $ 94, 000 $ 94, 000
Planning 240, 000

Paratransit 41, 648 39, 934 25, 992 26, 000 28, 000
Federal and State Grants
Federal operating 1, 079, 150 1, 720,254 1, 652, 567 1, 317, 327 1, 479, 025
State operating 142, 508 306, 360 299, 065 299,065 299, 065
Federal capital 57, 449 124, 080 124, 080
Miscellaneous 1, 142 10, 000 10, 000 10, 000
TOTAL REVENUES 1, 356,478 2, 213, 614 2, 445, 704 1, 870, 472 1, 910, 090
TRANSFER IN- General Fund 1, 352, 000 1, 285, 638 453, 061 787,749
TOTAL REVENUES&
TRANSFERS IN 2, 708, 478 3, 499, 252 2, 445, 704 2, 323, 533 2, 697, 839
EXPENDITURES
Transit Operations 2, 417, 588 2, 356, 337 2, 431, 950 2, 355, 735 2,396, 692
Transit Capital/ Grants 290, 895 1, 085, 365
TOTAL EXPENDITURES 2, 708, 483 3, 441, 702 2, 431, 950 2,355, 735 2, 396, 692
TRANSFER OUT- Gen Liability Fund 80, 000 80, 000
TOTAL EXPENDITURES&
TRANSFERS- OUT 2, 708, 483 3, 521, 702 2, 431, 950 2, 355, 735 2, 476, 692
NET REVENUE
EXPENDITURES) 5) 22, 450) 13, 754 32, 202) 221, 147
FUND BALANCES
Fund Balance-- Beginning 54, 657 54, 652 132, 597 32, 202
Fund Balance-- Ending 54, 652 $ 32, 202 $ 146, 351 $ 221, 147
80
DEPARTMENT SUMMARY
TRANSIT FUND
Amended

13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits 1, 718, 890 $ 1, 834, 708 $ 1, 886, 508 $ 1, 882,463 $ 1, 690, 839
Supplies and Materials 214, 555 220,458 245, 516 141, 255 140,401
Maintenance 339, 911 185, 729 144, 189 206, 009 449, 192
Contractual Service- Other 144, 232 115, 442 154, 737 124, 006 112, 860
Capital Outlay 1, 000 2, 002 3, 400
Administration 461, 339 $ 544, 466 $ 561, 064 $ 518, 028 $ 602,200
Vehicle Operations 1, 144, 054 1, 011, 875 927, 232 1, 029, 339 986,561
Vehicle Maintenance 367, 543 382, 673 424, 669 389, 367 441, 365
Non- Vehicle Maintenance 23, 398 10, 084 13, 095 11, 902 13, 357
Other Transit 33, 013 16, 306 38, 908 36, 477 37, 311
Para- Transit 388, 241 390,933 466, 982 370,622 315, 898
Vehicle Operations 9 9 9 13
Vehicle Maintenance 5 5 5 5
Para-Transit 7 7 7 5
81
ADMINISTRATION
Amended
401- 1504- 561 13- 14 14- 15 15- 16 15- 16 16- 17
Allowances 2, 905 1, 269 6, 961 2, 300 1, 800
Extra Help 11, 008 8, 845 6, 000 17, 000

Social Security 17, 596 23, 334 25, 370 24, 000 18, 581
Retirement 34, 292 45, 245 52, 049 42, 900 29, 748
Health Insurance 45, 627 53, 837 44, 500 28, 076
4,204 6,049 6, 994 6, 100 4, 196
Terminating Pay
Total Salaries and Benefits 352, 190 460,999 490,450 446, 571 384,223
Office Supplies 4, 706 4, 345 5, 464 5, 573 5, 573

Minor Equipment 1, 086 777 2, 420 1, 020 1, 040
Medical Supplies 462 1
Other Supplies& Material 3, 751 4, 367 5, 541 7, 141
Maintenance
Contractual Service
Rent 4, 853 757 900 918 918

Insurance 55, 500 1
Advertising 4,640 9, 376 5, 280 5, 386 5, 386

Travel and Education 6,468 11, 245 12, 666 12, 919 12, 919
Computer Programs 1
Electricity 10, 075 13, 197 1

Gas 5, 191 5, 488 9, 500 11, 730 11, 730
Communications 1, 482 2, 854 150 153 153
Equipment 1, 000 1, 000 2, 400
Capital Outlay 1, 000 1, 000 2, 400
82
VEHICLE OPERATIONS
Amended
401- 1501- 561 13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 419,894 $ 402, 032 $ 350, 800 $ 430,500 $ 442,383

Extra Help 67, 410 76, 551 78, 749 81, 111
Social Security 38, 322 37, 294 26, 145 40, 300 32, 877
Retirement 65, 380 60, 836 50, 615 63, 000 51, 365
Terminating Pay 8, 479 8, 250 6, 907 8, 750 8, 766
Total Salaries and Benefits 752, 711 725, 547 646, 453 781, 461 682,846
Minor Equipment 422 1, 182 400 408 608
Maintenance
Contractual Service
Rent 6, 856 5, 471 9, 000 6,500

Professional Services 2, 037 3, 858 2, 876 4,974 4, 884
Furniture and Fixtures 1, 000 1, 000

TOTAL EXPENDITURES 1, 144, 054 $ 1, 011, 875 $ 927, 232 $ 1, 029, 339 $ 986, 561
83
DETAIL EXPENDITURES-BY DIVISION
VEHICLE MAINTENANCE
Amended
401- 1502- 561 13- 14 14- 15 15- 16 15- 16 16- 17
Allowance 1, 400 1, 400 1, 400
Extra Help 32, 664 25, 494 28, 000 28, 840
Social Security 15, 149 15, 847 15, 922 17, 100 18, 305
Retirement 24, 461 30, 435 30, 820 26, 800 29, 584
Terminating Pay 3, 212 4, 105 4, 223 3, 800 4, 222
Total Salaries and Benefits 287, 666 340, 186 372, 146 331, 170 390,319
Fuel and Lubrication 909 2, 712 3, 100 580 600

Minor Equipment 4,442 4, 338 4, 600 4, 692 4, 692
Uniforms and
Cleaning 24, 196 3, 664 5, 000 5, 100 5, 450
Maintenance

Contractual Service
Rent 2, 017 1, 826 2, 500 1, 000 1, 020

Professional Services 167 94 167 170
Total Contractual Services 3, 284 2, 555 4,022 2, 552 2,402
Equipment 1
Capital Outlay 1
84
NON-VEHICLE MAINTENANCE
Amended
401- 1503- 561 13- 14 14- 15 15- 16 15- 16 16- 17
Maintenance
Building Maintenance 19, 269 $ 7, 903 $ 8, 597 $ 8, 769 $ 8, 769

Contractual Service
Capital Outlay 1
85
OTHER TRANSIT
Amended
401- 1505- 561 13- 14 14- 15 15- 16 15- 16 16- 17
Uniforms and Cleaning 4, 020 688 5, 172 1, 672 5, 172

Other Supplies and Material 495 $ 115 $ 1 $
Total Supplies and Materials 4, 515 803 5, 172 1, 673 5, 172
Maintenance
Land Maintenance 141 33 1, 579 1, 579 1, 611

Equipment Maintenance 254 230 400 400 408
Motor Vehicle Maintenance 1
Contractual Service
Professional Services 404 63 2, 796 6,005

Electricity 11, 619 9, 039 12, 225 12,225 12,470
Communications 183 153 2, 143 1 146
Water 2,211 921 _ 11, 054 11, 054 11, 054
86
PARA-TRANSIT
Amended
401- 1506- 561 13- 14 14- 15 15- 16 15- 16 16- 17
Extra Help 45, 313 34, 711 36, 649 37, 748
Social Security 16,232 15, 123 13, 952 15, 600 9, 149
Retirement 27, 758 25, 636 28, 964 26, 000 18, 451
Health Insurance 38, 055 36, 731 46,424 30, 000 30, 728
Workers Compensation 15, 119 16, 605 20,070 17, 400 13, 285
Terminating Pay 3, 630 3, 459 3, 986 3, 600 2, 637
Others Benefits 7, 157 5, 962
Office Supplies 1, 288 819 708 1, 708 722

Minor Equipment 931 248 739 754 754
Uniforms and
Cleaning 1, 040 1, 852 515 525 525
Other Supplies& Material 631 862 940 959 959
Maintenance
Building Maintenance 286 1

Equipment Maintenance 386 1
Tires 1
Contractual Service
Rent 2, 611 599 1

Insurance 1
Other Contractual Service 7,673 400 408 408
Electricity 1
Gas 1
Water 1
87
OTHER FUNDS
Equipment Replacement Fund
Capital Equipment Schedule
Employee Benefits Funds

Hospitalization Insurance Fund
Workers Compensation Fund
Other Employee Benefit Fund
General Liability Fund
Hotel Occupancy Tax Fund
Special Funds
Library Special Fund
Police Special Funds
Commercial Traffic Enforcement Fund
Golf Course Fund
Municipal Court Technology Fund
Street Maintenance Fund
Economic Development Corporation-[ Component Unit]

Energy
ch
City of
ort rth tc r
Texas
EQUIPMENT REPLACEMENT FUND
Amended
1344 14- 15 15- 16 15- 16 16- 17
REVENUES
User Charges 2, 753, 143 $ 2, 810, 500 $ 1, 069, 731 $ 1, 069, 731 $ 1, 906, 993
Interest 282 812
Miscellaneous Income 1, 572, 901 1, 573, 501
TOTAL REVENUES 2, 753, 425 2, 811, 312 2, 642, 632 2, 643, 232 1, 906, 993
EXPENDITURES
Capital Outlay 3, 268, 513 1, 528, 913 2, 712, 632 2, 712, 632 1, 906, 993
Debt Service 370, 056
TOTAL EXPENDITURES 3, 268, 513 1, 898, 969 2,712, 632 2, 712, 632 1, 906, 993
NET REVENUE
EXPENDITURES) 515, 088) 912, 343 70, 000) 69, 400)
Working Capital-- Beginning of year 95, 707 419, 381) 252, 048 492, 962 423, 562
Working Capital-- End of Year 419, 381) $ 492, 962 $ 182, 048 $ 423, 562 $ 423, 562
88
CAPITAL EQUIPMENT SCHEDULE
Department- Division Account No. Amount Description
General Fund
Inspections 1- 1052- 517. 98 20, 000
Housing Programs 1- 1053- 517. 98 3, 000 ( 3) Computers.
Police 1- 1101- 521. 98 315, 000 ( 6) Tahoes at$ 52, 500 each
Fire 1- 1121- 522. 98 798, 845 Fire Engine replacement( Pierce/ Saber) and( 1) Vehicle$ 23, 845
Public Works- Admin. 1- 1201- 531. 98 20, 000 ( 1) Small SUV for Operations Center.
Health Unit 1- 1301- 541. 98 5, 000 Replace Lab Refrigerator, Printer Replacement, and Computer.
Total General Fund: 1, 161, 845
Solid Waste Fund
Trash Service 403- 1271- 533. 98 211, 281 (

1) EZ- PAC Commercial Truck to aide in dumpster pick- up routes.
Purchase additional Toters( trash bins) and lids.

Container Service 403- 1273- 533. 98 51, 000
1) D6 Dozer
Landfill Operations 403- 1274- 533. 98 204,867 (
Total Solid Waste Fund: 467, 148
Water and Sewer Fund

Administration 410- 1251- 532. 98 18, 000 ( 1) F- 150 truck to replace unit# 1592.
3) F- 150 Crew Cab trucks to replace unit# 1981, 1982, and 1943-
90, 000( 2) John Deer 35 Mini- Excavators to replace unit# 1547
and 1991-$ 100, 000

Water Distribution 410- 1253- 532. 98 190, 000
Replace( 2) Trucks.
Customer Service 410- 1254- 532. 98 70, 000
Total Water& Sewer Fund: 278, 000
Total All Funds: 1, 906,993
89
L 1ty' of
ryr
ort rth ur
Texas
EMPLOYEE BENEFITS FUNDS
HOSPITALIZATION INSURANCE FUND
Amended
614- 1701- 583 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Contributions from:
City Departments 7, 344,021 $ 7,443, 757 $ 7, 500, 000 $ 7,500, 000 $ 7, 500,000
Employees 1, 140, 772 1, 204, 148 1, 200,000 1, 200,000 1, 200, 000
Retirees 547, 947 682, 526 650, 000 650, 000 60, 000
Retirees- Medicare Advantage 321, 000
Retiree Drug Subsidy 79, 998 75, 000 110, 000 75, 000
Early Retiree Program Subsidy 63, 959
Stop loss reimbursements 1, 426,439 630, 846 400,000 750, 000 800,000
Interest Revenue 1, 403 2, 418 500 500 500
TOTAL REVENUE 10, 524, 541 10,043, 693 9, 825, 500 10,210, 500 9, 956,500
EXPENDITURES
Health Insurance Benefits 8, 839, 435 8, 009,260 8, 132,546 8, 132, 546 7, 601, 315
Retiree Premiums- Medicare Advantage 321, 000
Claims Administration 503, 832 561, 415 554, 378 554, 378 284, 004
Stop Loss Insurance Cost 843, 325 824, 216 1, 217,213 1, 217,213 1, 375, 282
ACA Compliance Fees 75, 338 110,000 110, 000 110, 000
Dental Insurance Premiums 300, 849 333, 016 331, 005 331, 005 331, 005
Group Life Insurance 23, 569 18, 441 23, 000 23, 000 23, 000
Employee/Retiree Health Clinic 11, 000 11, 000
Contribution to OPEB Trust 600,000 600,000 600,000 600, 000 600,000
Transfer to General Fund 325, 300 334,042
TOTAL EXPENDITURES 11, 481, 035 10,808,398 11, 032, 142 11, 032, 142 10, 698, 606
NET REVENUE
EXPENDITURES) 956,494) 764, 705) ( 1, 206, 642) ( 821, 642) 742, 106)
Working Capital-- Beginning of the year 7, 195, 337 6, 238, 843 5, 179, 182 5, 474, 138 4,652,496
Working Capital--End of the year 6, 238, 843 $ 5, 474, 138 $ 3, 972, 540 $ 4, 652, 496 $ 3, 910,390
90
WORKERS COMPENSATION FUND
Amended
610- 1701- 583 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Contributions from City

Departments-
Worker' s Compensation 1, 374, 865 $ 1, 391, 875 $ 1, 400, 000 $ 1, 400, 000 $ 1, 521, 015
Interest Revenue 151 301
Miscellaneous Income
Employee Reimbursements 87, 679 14, 106
TOTAL REVENUE 1, 462, 695 1, 406, 282 1, 400, 000 1, 400, 000 1, 521, 015
EXPENDITURES
Worker' s Compensation 1, 117, 297 672, 165 876, 585 876, 585 876, 585
TOTAL EXPENDITURES 1, 117, 297 672, 165 876, 585 876, 585 876, 585
TRANSFERS- OUT 279,932
TOTAL EXP& TRANSFERS- OUT 1, 397, 229 672, 165 876, 585 876, 585 876, 585
NET REVENUE
EXPENDITURES) 65, 466 734, 117 523, 415 523, 415 644, 430
Working Capital-- Beginning of the year ( 24, 598) 40, 868 844, 215 774, 985 1, 298, 400
Working Capital-- End of the year $ 40, 868 $ 774, 985 $ 1, 367, 630 $ 1, 298, 400 $ 1, 942, 830
91
OTHER EMPLOYEE BENEFITS FUND
Amended
620- 1701- 583 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Contributions from City

Departments-
Terminating pay charges 694, 809 $ 707, 047 $ 600, 000 $ 659, 837 $ 659, 837
Transfer In- General Fund 500, 000
TOTAL OTHER REVENUE 694,993 707, 233 600, 000 1, 159, 837 659, 837
EXPENDITURES
Unemployment Compensation 56, 592 34, 361 120, 000 120, 000 120, 000
Accrued Employee Absences 583, 850 914, 269 525, 000 1, 200, 000 525, 000
Employee Safety Awards 24, 980 27, 180 29, 000 29, 000 29, 000
Employee Service Awards 14, 413 19, 426 25, 000 25, 000 25, 000
Safe Driver Awards 3, 135 8, 000 8, 000 8, 000
Safety Shoe Program 3, 497 3, 616 6, 000 6, 000 6, 000
Random Drug Screening 705 630 25, 000 25, 000 25, 000
TOTAL EXPENDITURES 693, 490 1, 006, 166 744, 500 1, 419, 500 744,500
NET REVENUE
EXPENDITURES) 1, 503 ( 298, 933) ( 144, 500) ( 259, 663) 84, 663)
Working Capital-- Beginning of the year 703, 358 704, 861 496, 696 405, 928 146, 265
Working Capital-- End of the year $ 704, 861 $ 405, 928 $ 352, 196 $ 146, 265 $ 61, 602
92
GENERAL LIABILITY FUND
GENERAL LIABILITY FUND
Amended
612- 1702- 581 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Transfers From:
General Fund 850,000 $ 1, 300,000 $ 1, 300,000 $ 1, 300, 000 $ 1, 300, 000
Water and Sewer Fund 250, 000 250, 000 250, 000 250, 000 250, 000
Solid Waste Fund 90, 000 170, 000 170, 000 170, 000 170, 000
Pleasure Island 42, 000 40, 000 40, 000 40, 000 40, 000
Transit Fund 55, 500 80, 000 80, 000 80, 000 80, 000
Economic Development 6,600 6, 600 6, 600 6,600 6, 600
Interest Revenue 531 595 100 100 100
TOTAL REVENUES 1, 294, 631 1, 847, 195 1, 846, 700 1, 846, 700 1, 846, 700
EXPENDITURES
Professional Services
Damage Claims and Premiums 919, 881 2, 430, 161 1, 788, 585 1, 402, 881 1, 788, 585
TOTAL EXPENDITURES 919, 881 2, 430, 161 1, 788, 585 1, 402, 881 1, 788, 585
NET REVENUE
EXPENDITURES) 374, 750 582, 966) 58, 115 443, 819 58, 115
Working Capital-- Beginning of year 2, 176, 074 2, 550, 824 3, 095, 616 1, 967, 858 2,411, 677
Working Capital-- End of Year 2, 550, 824 $ 1, 967, 858 $ 3, 153, 731 $ 2, 411, 677 $ 2, 469, 792
93
HOTEL OCCUPANCY TAX FUND
HOTEL OCCUPANCY TAX FUND SUMMARY
Amended
140- 1405- 551 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Hotel Occupancy Tax 1, 031, 447 $ 1, 407, 164 $ 1, 100, 000 $ 1, 214, 000 $ 1, 100, 000
Penalty and Interest 4, 275 13, 280 12, 000 12, 000 12, 000
Interest Revenue 121 347 66 66 66
TOTAL REVENUE 1, 035, 843 1, 420, 791 1, 112, 066 1, 226,066 1, 112, 066
EXPENDITURES
Convention and Visitors Bureau 515, 000 515, 000 570, 000 570, 000 625, 000
Transfer To General Fund-
Civic Center Operations) 123, 331 100, 000 100, 000 100, 000 100, 000
Professional Services 20, 000 20, 000 20, 000
SETAC 45, 000 45, 000 45, 000 45, 000 30, 000
TAMS 8, 000 8, 000 8, 000 8, 000 8, 000
Museum of the Gulf Coast 144, 336 144, 336 236, 336 236, 336 246, 336
Rose Hill 694 694 12, 000 16, 000 153, 000
Other 11, 751 45, 281 13, 000 13, 000
Wayfmding 70, 000 70, 000
Pompeiian Villa 19, 800 19, 800 19, 800 19, 800 19, 800
TOTAL EXPENDITURES 867, 912 878, 111 1, 094, 136 1, 028, 136 1, 272, 136
NET REVENUE
EXPENDITURES) 167, 931 542, 680 17,930 197, 930 160, 070)
Fund Balance-- Beginning of year 438, 669 606, 600 729, 863 1, 149, 280 1, 347, 210
Fund Balance-- End of Year $ 606, 600 $ 1, 149, 280 $ 747, 793 $ 1, 347,210 $ 1, 187, 140
94
SPECIAL FUNDS
LIBRARY SPECIAL FUND
Amended
102- 1421- 553 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Interest Income 25 $ 43 $ 30 $ 30
Donations& Gifts 3, 170 4,720 3, 600 3, 600
TOTAL REVENUE 3, 195 4, 763 3, 630 3, 630
EXPENDITURES
Equipment
TOTAL EXPENDITURE
NET REVENUE
EXPENDITURES) 3, 195 4, 763 3, 630 3, 630
Fund Balance-- Beginning 124, 322 127, 517 128, 216 132, 280 135, 910
Fund Balance-- Ending $ 127, 517 $ 132, 280 $ 128, 216 $ 135, 910 $ 139, 540
95
POLICE SPECIAL FUND
Amended
125/ 126/ 127- 1118- 521 13- 14 14- 15 15- 16 15- 16 15- 16
REVENUES
Confiscations 33, 767 $ 15, 224 $

Federal Grants 26, 330
Donations 3, 200 4, 175
Sale of Assets
Interest 49 87
TOTAL REVENUES 37, 016 45, 816
EXPENDITURES
Public Safety 1, 935 43, 176 48, 935 881 48, 935
TOTAL EXPENDITURES 1, 935 43, 176 48, 935 881 48, 935
NET REVENUE
EXPENDITURES) 35, 081 2, 640 48, 935) 881) ( 48, 935)
Adjustment- Capital Assets
Fund Balance-- Beginning-- As Adjusted 126, 804 161, 885 159, 946 164, 525 163, 644
Fund Balance-- Ending 161, 885 $ 164, 525 $ 111, 011 $ 163, 644 $ 114, 709
96
COMMERCIAL TRAFFIC ENFORCEMENT FUND
Amended
115- 1101- 521 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Traffic Fine Revenue 49, 860 $ 43, 695 $ - $ 20, 923 $ 20, 923
Transfer from General Fund 92, 967 92, 967 92, 967
Interest 21 25
TOTAL REVENUES 49, 881 43, 720 92, 967 113, 890 113, 890
EXPENDITURES
Public Safety
Office Supplies 45 $ 2, 500 $ 50
Minor Equipment 250 17, 833 2, 500 500 500
Fuel and Lubrication 25, 000
Uniforms and Cleaning 2, 500 108 100
Equipment Maintenance 60 2, 500 100
Motor Vehicle Maintenance 326 2, 540 5, 000 113 2, 500
Advertising 750 308 400
Travel and Education 1, 736 5, 000 7, 683 7, 500
CVE 18, 365 20, 900 18, 894 19, 000
Motor Vehicles 45, 032 51, 100 51, 079 51, 000
TOTAL EXPENDITURES 18, 986 67, 201 117, 750 78, 685 81, 150
NET REVENUE
EXPENDITURES) 30, 895 ( 23, 481) ( 24, 783) 35, 205 32, 740
Fund Balance-- Ending 100, 251 $ 76, 770 $ - $ 111, 975 $ 144, 715
97
GOLF COURSE FUND
Amended
103- 2001- 601 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Fees, Services and Sales

Interest Income 17 26
Transfer from General Fund
TOTAL REVENUE 17 26
EXPENDITURES
Golf Course Improvements 50, 000 40, 000 39, 355
TOTAL EXPENDITURES 50, 000 40, 000 39, 355
NET REVENUE
EXPENDITURES) 17 26 50, 000) ( 40, 000) ( 39, 355)
Fund Balance-- Ending 79,329 $ 79, 355 $ 29,338 $ 39, 355 $ -
98
MUNICIPAL COURT TECHNOLOGY FUND
Amended
104- 1012- 513 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Court Fines 40, 103 $ 43, 667 $ 41, 000 $ 41, 000 $ 41, 000
Interest Income 24 53 10 12 10
TOTAL REVENUE 40, 127 43, 720 41, 010 41, 012 41, 010
EXPENDITURES
Municipal Court 6, 866
TOTAL EXPENDITURES 6, 866
NET REVENUE
EXPENDITURES) 33, 261 43, 720 41, 010 41, 012 41, 010
Fund Balance-- Ending 12% 460 $ 173, 180 $ 204, 616 $ 214, 192 $ 255, 202
99
STREET MAINTENANCE FUND
Amended
Acutal Actual Budget Estimated Adopted
146- 1429- 582 13- 14 14- 15 15- 16 15- 16 16- 17
REVENUES
Sales Tax Revenue 1, 081, 293
TOTAL REVENUES 1, 081, 293
EXPENDITURES
Street Maintenance Projects 1, 081, 293
TOTAL EXPENDITURES 1, 081, 293
NET REVENUE
EXPENDITURES)
FUND BALANCES
Beginning of the year
End of the year
100
City of
ort rth u
7r Yc1.)
ECONOMIC DEVELOPMENT
CORPORATION
ECONOMIC DEVELOPMENT CORPORATION FUND
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Sales Tax 4, 642, 704 $ 4,593, 708 $ 4, 700, 000 $ 4, 219, 681 $ 3, 243, 880
Miscellaneous revenue 38, 174 40,330 10, 000 38, 958 39, 000
Rental Income 29, 460 29, 460
Sale of land 108,655 562, 775 287, 500 181, 934 287, 500
Interest on investments 43, 234 12, 758 17, 000 12, 500 12, 500
Other- Sale of Capital Assets 100
TOTALREVENUES 4, 832, 767 5, 209, 671 5, 014, 500 4, 482, 533 3, 612, 340
EXPENDITURES
EDC Operating Expenditures 7, 113, 167 3, 336, 371 10, 388, 798 9, 379,814 5, 526, 130
Debt Service
2013 Sales Tax Refunding 662, 000 577,283 545, 308 545, 308 544,303
Debt Service- payable to City

2012 GO Refunding- Business Park 25, 004 24, 978 24, 978 25, 796
2008 GO Bond- Business Park 217, 759 217, 926 217,926 216, 480
2011 GO Refunding 407,430 408, 360 371, 445 373, 837
TOTAL EXPENDITURES 7, 775, 167 4, 563, 847 11, 585, 370 10, 539, 471 6, 686, 545
Transfers to:
General Liability Fund 6, 600 6, 600
General Fund 80,000
TOTAL EXPENDITURES
AND TRANSFERS OUT 7, 775, 167 4, 650, 447 11, 585, 370 10, 539, 471 6, 693, 145
Net Excess( Deficiency) of Revenue

Expenditures) 2,942, 400) 559, 224 ( 6, 570, 870) ( 6, 056, 938) ( 3, 080, 805)
Fund Balance-- Beginning of the year 11, 741, 744 9, 603, 814 9, 254, 945 10, 163, 038 4, 106, 100
Prior Period Adjustment 804, 470
Fund Balance-- Beginning Restated 12, 546, 214 9, 603, 814 9, 254, 945 10, 163, 038 4, 106, 100
Fund Balance-- End of the year 9, 603, 814 $ 10, 163, 038 $ 2, 684, 075 $ 4, 106, 100 $ 1, 025, 295
Reserves
Operating 9, 603, 814 $ 10, 163, 038 $ 2,684, 075 $ 4, 106, 100 $ 1, 025,295
Development
9,603, 814 $ 10, 163, 038 $ 2, 684, 075 $ 4, 106, 100 $ 1, 025, 295
101
DEPARTMENT SUMMARY
ECONOMIC DEVELOPMENT CORPORATION
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Salaries and Benefits 541, 491 $ 543, 359 $ 618, 382 $ 520, 800 S 577,080
Maintenance 3, 864 5, 807 6, 300 2, 914 3, 750
Contractual Services 2, 665, 959 2, 226, 802 8, 629, 941 7, 784, 745 4,791, 500
Capital Outlay 3, 886, 742 536, 631 1, 121, 775 1, 063, 475 145, 500
Economic Development Corp. 7, 113, 167 $ 3, 336,371 $ 10, 388, 798 $ 9, 379, 814 $ 5, 526, 130
Economic Development Corp. 6 6 6 6
102
Amended
13- 14 14- 15 15- 16 15- 16 16- 17
Regular Earnings 357, 884 $ 365, 352 $ 408,241 $ 349, 100 $ 380, 890
Overtime 455 1, 087 100
Allowances 8, 460 8, 698 8, 334 9, 250 9, 240
Social Security 26, 676 27, 096 34, 592 25,400 25, 663
Retirement 54, 837 54, 687 59, 244 50, 100 48, 514
Health Insurance 82, 631 75, 880 95, 102 76,400 78, 844
Terminating Pay 7, 121 7, 108 8, 133 6, 750 7, 570

Other Benefits 22, 500

Office Supplies 4, 558 4,741 5, 000 2,000 3, 500
Fuel& Lubrication 2,337 1, 686 1, 500 800 750
Minor Equipment 1, 517 13, 032 1, 000 400 500
Uniforms andCleaning 272 230 400 380 350
Board Meeting Expense 4, 043 1, 992 2, 500 2, 500 2,000
Other Supplies 2,384 2, 091 2, 000 1, 800 1, 200
Maintenance

Equipment Maintenance 2, 688 2, 575 2, 000 500 750
Motor Vehicle Maintenance 74 1, 000 200 500
Contractual Service
Rent 33, 339 51, 000 48, 545 52, 000
Insurance 8, 012 1, 361 5, 000 1, 580 3, 000

Contingency 89, 600 100, 000 100, 000
City Admin. Fee 100, 000
Consultant 72, 000 72, 000 75, 000 79,000 105, 000
Travel 38,369 47, 260 38, 000 35, 000 32,000
Dues 7,370 6, 940 7,000 1, 600 6,000
Subscription 406 277 400 200 500
Software 10, 432 16, 798 12, 500 12, 000 12, 500
Education and
Training 11, 738 11, 247 17, 000 15, 000 12, 000
Development 931, 862 3, 559, 925 3, 400, 000 1, 400,000
Business Park Development 146, 017 172, 251 531, 516 235, 000 235, 000
4B Development 756, 019 1, 226,295 2,936, 100 2,780, 000 1, 780, 000
Promotional Programs 342, 789 93, 074 140, 000 130, 000 110, 000
Job Training Programs 135, 514 278, 205 795, 900 750, 000 750, 000
Water Utilities 867 222) 3, 000 1, 950 1, 500
Electricity 9, 136 33, 970 45, 000 35, 000 30, 000
Gas 1, 893 1, 525 6,000 870 2,000
Communications 15, 004 16, 674 22, 000 15, 000 15, 000
Contractual Services 2, 665, 959 2,226,802 8, 629,941 7, 784, 745 4, 791, 500
Land 128, 464 1, 020,475 1, 020, 475

Building 3, 741, 100 29,665 89,300 35, 000 35, 000
Streets 490, 058 100,000
Furniture and Fixtures 2, 000 500 3, 000
Equipment 17, 178 16, 908 10, 000 7, 500 7,500
Capital Outlay 3, 886, 742 536, 631 1, 121, 775 1, 063, 475 145, 500
TOTAL EXPENDITURES $ 7, 113, 167 $ 3, 336,371 $ 10, 388, 798 $ 9, 379, 814 $ 5, 526, 130
103
2003 SALES TAX BOND
DEBT SERVICE FUND
Amenfe(
13- 14 14- 15 15- 16 15- 16 16- 17
Transfer from operations 577, 283 $ 545, 308 $ 545, 308 $ 544, 303
Other
Bond Issuance Proceeds 5, 205, 000
TOTAL REVENUES 5, 205, 350 577, 520 545, 308 545, 308 544, 303
EXPENDITURES
Principal Retirements 425, 000 420, 000 435, 000 435, 000 445, 000
Interest 114, 128 120, 934 110, 308 110, 308 99, 303
Fiscal Charges 2, 730 750 750 750
Bond Issuance Cost 5, 200,629
TOTAL EXPENDITURES 5,739, 757 543, 664 546,058 546, 058 545, 053
REVENUES OVER EXPENDITURES 534, 407) 33, 856 750) 750) 750)
OPERATING FUND BALANCE
Beginning of the year 709, 058 174, 651 174, 020 208, 507 207, 757
End of the year 174, 651 $ 208, 507 $ 173, 270 $ 207, 757 $ 207, 008
Reserves
Debt Service
Interest& Sinking 174, 651 208, 507 173, 270 207, 757 207, 008
174, 651 $ 208, 507 $ 173, 270 $ 207, 757 $ 207, 008
104
Summary of Annual Debt Service Requirements to Maturity
Bonded Debt- Series 2003, Sales Tax Bond
Fiscal
2016 435, 000. 00 110, 308. 00 545, 308. 00

2017 445, 000. 00 99, 302. 50 544, 302. 50
2018 455, 000. 00 88, 044. 00 543, 044. 00
2019 470, 000. 00 76, 532. 50 546, 532. 50
2020 480, 000. 00 64, 641. 50 544, 641. 50
2021 500, 000. 00 52, 497. 50 552, 497. 50
2022 510, 000. 00 39, 847. 50 549, 847. 50
2023 525, 000. 00 26, 944. 50 551, 944.50
2024 540, 000. 00 13, 662. 00 553, 662.00
4, 360, 000 $ 571, 780 $ 4, 931, 780
105
APPENDIX
Personnel Schedules
Authorizing Documents
Financial Policy
Investment Policy
4
City of
14
c-
ort rthur
7r ka; 1
PERSONNEL SCHEDULES
PERSONNEL SCHEDULE
Ranac 1344 1445 15- 16 1617
GENERAL FUND
Administration
Mayor and Council- 001- 1001- 512
Secretary 28 1 1 1 1
City Manager 001- 1002- 512

City Manager 106 1 1 1 1
Public Information Officer 53 1
Assistant City Manager-Administration 67 1
Executive Secretary 30 1 1 1 1
City Manager Intern P/ T 99 1 1
City Manager' s Office 2 2 3 5

Total Administration 3 3 4 6
Assistant City Manager-Operations funded by Water and Sewer Fund-410
City Secretary- 001- 1011- 513

City Secretary
City Secretary 55 1 1 1 1
Assistant City Secretary 47 1 1 1 1
Administrative Aide 28 1 1 1 1
Administrative Clerk II 17 1 1 1 1
Administrative Clerk II P/ T 17 1 1 1 1
City Secretary' s Office 5 5 5 5
Municipal Court- 001- 1012- 513

Municipal Court Judge P/ T 63 I 1 1 1
Municipal Court Clerk 40 1 1 1 1
Deputy Municipal Court Clerk 21 6 6 8 8
Warrant Officer 210 1 1 1 1
Juvenile Case Manager 21 1 1 1 1
Municipal Court 10 10 12 12
Total City Secretary 15 15 17 17
City Attorney- 001- 1021- 514

City Attorney 72 1 1 1 1
Assistant City Attorney P/ T 55 1 1 1 1
Collection Officer 36 1 1 1 1
Legal Assistant 32 2 2 2 2
Legal Secretary 28 1 1 1
Total City Attorney 5 6 6 6
Finance
Administration- 001- 1031- 515

Director of Finance 62 1 1 1
Budget and Compliance Analyst 47 1 1 1 1
Finance Administrative Aide 28 1 1 1 1
Administrative Clerk II 17 1
106
PERSONNEL SCHEDULE
Ranee 13- 14 14- 15 15- 16 16- 17
Accounting- 001- 1032- 515

Assistant Director of Finance 59 1
Comptroller 53 1 1 1 I
Grants Accountant 36 1 I 1
Accountant 35 1 1 1 1
Accountant I 33 3
Payroll Analyst 28 1 1 1 1
Senior Account Clerk 24 3 3 3 3
Accounting 7 7 7 10
Purchasing- 001- 1033- 515

Purchasing Manager 47 1 1 1 1
Sr. Purchasing Assistant 28 1 1 1 1
Purchasing Assistant 20 1 1 1 1
Purchasing 4 4 4 4
Information Systems- 001- 1034- 515

Information Technology Manager 53 I 1 1 1
MIS Coordinator 41 1 1 1 1
P C Specialist 36 1 1 1 1
Information Technology Intern P/ T 19 2
Information Systems 3 3 3 5
Utility Billing and Collections- 001- 1035- 515

Senior Cashier 24 1 1 1 1
Cashier 20 2 2 2 3
Utility Billing and Collections 3 3 3 4
Grants Management- 001- 1036- 515. 99

Grants Program Administrator 42 1 1 1 1
Grants Management 2 2 2 2
Total Finance 23 22 22 27
Human Resources- 001- 1041- 516
Director of Human Resources 63 1 1 1 1

Assistant Director of Human Resources 51 1 1 1 1
Safety and Risk Mgmt Coordinator 42 1 1 1 1

Senior Human Resource Analyst 32 1 1 1 1
Human Resource Administrative Assistant 28 1 1 1 1
Human Resource Analyst 28 2 2 2 2
Human Resource Assistant II 23 1 1 1 1

Total Human Resources 8 8 8 8
107
PERSONNEL SCHEDULE
Range 13- 14 14- 15 15- 16 16- 17
Development Services- 001- 1051- 517

Director of Development Services 61 I 1 1 1
Sr. Engineering Tech 27 1
Geographic Information Systems 001- 1050- 517

GIS Coordinator 49 1 1 1 1
GIS 1 1 1 1
Planning.- 001- 1051- 517

Planner 39 1 1 1 1
Planning 2 2 2 2
Housing and Neighborhood Revitalization- 001- 1053- 517

Dir. of Housing& Neighborhood Revitalization 50 1 I 1 1
Housing Inspector 24 1 1 1 1
Housing Programs- 001- 1053- 517. 99

Director of Housing 44 1 1 1
Loan Specialist* Funded from CDBG- 105 27 1 1 1 1
Grant Accountant 36 1 1 1 1
Housing& Neighborhood Revitalization 6 6 6 5
Code Enforcement- 001- 1052- 517
Director of Community Services 57 1 1 1 1
Environmental Health Supervisor 40 1 1 1 1
Sr. Building Inspector 36 1 1 1 1
Building Official 48 1
Plumbing Inspector 34 1 1 1 1
Building Inspector II 34 4 4 4 4
Housing Inspector II 34 2 2 2 2
Sr. Permit Technician 29 1 1 1 1
Permit Technician 18 2 2 2 2
Code Enforcement 14 14 14 16
Animal Control- 001- 1401- 551

Animal Control Supervisor 36 1 1 1 1
Senior Animal Control Officer 22 1 1 1 1
Animal Control Officer 20 3 3 3 3
Animal Control 5 5 5 5
108
PERSONNEL SCHEDULE
Range 13- 14 14- 15 15- 16 16- 17
Environmental and Consumer Health- 001- 1304- 541
Environmental Health Supervisor 40 1 1 1
Sr. Environmental Inspector 34 1 1 1
Secretary 21 1 1 1
Environmental Inspector I 20 5 5 6
Administrative Clerk II 17 1 1 1
Environmental and Consumer Health 9 9 10
Total Code Enforcement 19 28 28 31
Total Developmental Services 29 38 38 41
Civic Center- 001- 1061- 518

Civic Center Director 50 1 1 1 1
Facilities Maintenance Supervisor 30 1 1 1 1
Facilities Maintenance Worker 19 4 3 3 3
Total Civic Center 7 6 6 6
Recreation- 001- 1402- 551
Director of Parks and Recreation 56 1 1 1 1
Recreation Coordinator 40 1 1 1 1
Aquatics Specialist 22 1 1 1 1
Recreation Tech. II 20 3 3 3 3
Custodian 14 1
Recreation 7 7 7 8
Parks and Right of Way Maintenance- 001- 1207- 531

Parks Maintenance Supervisor 36 1 1 1 1
Maintenance Crew Supervisor 30 1 1 1 1
Equipment Operator II 25 2 2 2 2
Equipment Operator I 21 3 3 3 3
Maintenance Worker II 19 1 1 1 1
Equipment Operator IA 22 1
Maintenance Worker I 14 4
Parks Maintenance 8 8 8 13
Total Parks and Recreation 15 15 15 21
109
PERSONNEL SCHEDULE
Ran a 1344 14- 15 15- 16 16- 17
Library- 001- 1403- 551

Library Director 53 1 1 1 1
Assistant Library Director 41 1 1 1 1
Librarian II 38 1 1 1 1
Librarian I 36 1 1 1 1
Library Assistant 27 1 1 1 1
Senior Library Clerk 24 1 1 1
Library Administrative Assistant 30 1 1 1
Library Clerk 20 1 1 1 3
Maintenance Worker I 14 1 1 1 1
Library Page P/ T 98 1 1 1 1
Library Aide 9 1 1 1 1
Library Aide P/ T 9 1 1 1 1
Total Library 14 13 14 15
Police- 001- 1011- 521
Chief of Police 64 1 1 1 1
Deputy Chief of Police 54 3 3 3 3
Lieutenant 230 8 8 8 8
Sergeant 220 13 13 13 13
Police Officer 210 102 102 102 102
Coordinator of Police and Fire Support 42 1 1 1 1
IT Technician 36 2 2 2 1
IT Specialist 36 1
Police Records Supervisor 35 1 1 1 1
Telecommunications Operator 26 17 17 17 17
Telecommunications Operator II 28 3 3 3 3
Forensic Specialist 25 3 3 3 3
Evidence Technician 25 2 2 2 1
Administrative Secretary 23 1 1 1 1
Police Aide 20 6 6 6 7
Senior Equipment Service Worker 23 1 1 1 1
Total Police 167 167 167 167
Fire- 001- 1121- 522
Fire Chief 60 1 1 1 1
Deputy Chief 360 1 1 1 1
Battalion Chief 350 4 4 4 4
Fire Marshal 340 1 1 1 1
Assistant Fire Marshal 330 1 1 1
Fire Captain 320 30 30 30 31
Fire Engineer 310 30 30 30 30
Fire Fighter 300 38 38 38 38
Total Fire 108 108 108 108
110
PERSONNEL SCHEDULE
Range 13- 14 14- 15 15- 16 16- 17
Health And Welfare
Health Unit- 001- 1301- 541
Director of Health 56 1 1 1 1
Assistant Director of Health Services 47 1 1 1 1
Senior Sanitarian 36 1 1 1 1
Public Health Nurse II 39 1
Sanitarian 34 1 1 1 1
Vital Records Registrar 28 1 1 1 1
Registrar 17 1 1 1 1
Deputy
Custodian 14 1 1 1 1
Health Unit 8 8 8 9
Women. Infants and Children- 101- 1331- 542[ HG 16031

WIC Director 43 1 1 1 1
WIC Clinical Supervisor 37 1 1 1 1
LVN II 28 2 2 1 1
WIC Certified Specialist P?T 20 1 1
Data Entry Operator 18 1 1 1 1
Certified Nurse' s Assistant 17 1 1 1 1
Breastfeeding Peer Counselor 15 1 1 1 1
WIC 10 10 10 10
Primary Health Program- 101- 1331- 542[ HG 15051

Grants Billing Clerk 17 1 1 1 1
Primary Health Program 1 1 1 1
Immunizations- 101- 1331- 542[ HG 1609]
LVN III 30 1 1 I 1
Community Service Aide II 17 1 1 1 1
Immunizations 3 3 3 3
Bioterrorism- 101- 1331- 542[ HG 16151

Epidemiologist 39 1 1 1 1
Bioterrorism 1 1 1 1
Nurse Family Partnership- 101- 1331- 542[ HG 16041

NFP Nurse Supervisor 98 1 1 1 1
NFP Nurse Home Visitor 98 5 5 4 4
Data Entry Operator 18 1 1 1 1
Nurse Family Partnership 7 7 6 6
111
PERSONNEL SCHEDULE
Range 13- 14 14- 15 15- 16 16- 17
Employee Health Services Clinic- 001- 1303- 541
Family Nurse Practitioner 60 1 1 1 1
Municipal Medical Assistant II 28 1 1 1 1
Medical Radiologic Tech 28 1 1 1 1
Employee Health Services Clinic 3 3 3 3
Total Health and Welfare 33 33 32 33
Public Works
Public Works Administrative Assistant 31 1 1 1 1
Engineering- 001- 1202- 531

Director of Public Works 62 1 1 1 1
Asst. City Engineer 51 1 1 1 1
Senior Engineering Technician 27 2
Engineering Technician II 23 2 2 2
Roadway Inspector 58 1
Construction Inspector 39 1
Administrative Assistant 28 1
Engineering 4 4 4 7
Streets- 001- 1203- 531
Streets Superintendent 47 1 1 1 1
Construction Specialist 26 2 2 2 2
Equipment Operator/ Maintenance Worker I 14 1
Streets 22 22 22 21
Drainage- 001- 1204- 531
Drainage Superintendent 47 1 1 1 1
Drainage 27 27 27 27
Electrical- 001- 1205- 531
Electrical Superintendent 44 1 1 1 1
Electrician II 32 5 5 5 3
Painter II 23 2 2 2 2
Electrical 8 8 8 6
112
PERSONNEL SCHEDULE
Ranee 13- 14 14- 15 1546 1647
City Hall- 001- 1206- 531

Custodian P/ T 14 1
City Hall 1 1 1 2
Equipment Services - 001- 1281- 531
Equipment Maintenance Superintendent 57- H 1 1

Equipment Services Supervisor 33 1 1 1 1
Senior Equipment Mechanic 28 1 1 1 1
Sr. Equipment Service Worker 23 1 1 1 1
Equipment Mechanic II 26 I l 3 3
Equipment Mechanic I 24 1 1 2 2
Equipment Services Clerk 21 1 1 1 1
Equipment Services 6 6 10 10
Total Public Works 73 73 76 77
TOTAL 500 507 513 532
Less Grant Funded Positions 23 23 22 22
TOTAL GENERAL FUND 477 484 491 510
WATER AND SEWER FUND- 410
Assistant City Manager/ Operations 67 1 I
Director of Utility Operations 61 1 I 1 1
Assistant Water Utilities Director 54 1 1 1 1
Utility Office Manager 50 1 1

Manager, Water Utilities Compliance Engineer 45 1 1 1 1
Engineering Designer II 45 1
Pre- Treatment Coordinator 31 1 1
Analyst- Inspector 17 1 1
Utility Store Supervisor 32 1 1 1 l

Senior Engineering Technician 27 1 1 1 1
Utility Stores Clerk 19 1 1 1 1
Utility Dispatcher 18 1 1 1 1
Water Purification- 410- 1252- 532

Treatment Plant Superintendent 47 1 1 1 1
Treatment Plant Supervisor 43 . 1 1 1 1
Water Quality Analyst 34 1 1 1 1
Treatment Plant Operator II 32 3 4 4 3
Treatment Plant Operator I 29 3 2 2 6
Treatment Plant Operator Trainee II 24 3
Treatment Plant Operator Trainee 20 1 4 4 4
Purification 13 13 13 16
113
PERSONNEL SCHEDULE
Range 13- 14 14- 15 15- 16 16- 17

Water Distribution- 410- 1253- 532
Water Utilities Superintendent 47 1 1 1 1

Water System Maintenance Supervisor 34 6 6 6 6
Distribution 24 24 24 24
Utility Billing/Customer Service- 410- 1254- 532

Utility Operations Manager 45 1 1
Assistant Utility Office Manager 32 1 1 1 1

Water Meter Service Crew Supervisor 30 1 1 1 1
Water Meter Reader/ Service Worker 20 5 5 5 5
Utility Account Clerk 21 3 3 4 3
Utility Service Representative 18 4 4 4 4
Utility Billing/Customer Service 14 14 16 15
Wastewater Conveyance- 410- 1255- 532
Water Utilities Superintendent 47 1 1 1 1

Wastewater Maintenance Supervisor 34 4 4 4 5
Sr. Plant Mechanic 34 1 1 1 1
Plant Mechanic 32 3 3 3 3
Stationary Equipment Operator 25 2 2 2 2

Conveyance 29 29 29 30
Wastewater Treatment- 410- 1256- 532

Treatment Plant Superintendent 47 1 1 1 1
Treatment Plant Supervisor 43 1 1 1 1
Treatment Plant Operator II 32 4 3 3 3
Treatment Plant Operator I 29 2 3 3 3
Treatment Plant Operator Trainee II 24 1
Treatment Plant Operator Trainee 20 2 3 3 3
Treatment 11 11 11 11
TOTAL WATER FUND 100 100 106 110
SOLID WASTE FUND- 403

Trash Collection- 403- 1271- 533
Sanitation Crew Supervisor 30 1 1 1 1
Trash Collection 12 13 13 13
Residential Collection- 403- 1272- 533

Sanitation Crew Supervisor 30 1 1 1 1
Residential Collection 14 14 14 14
114
PERSONNEL SCHEDULE
Range 13- 14 14- 15 15- 16 16- 17
Container Service- 403- 1273- 533
Container Service 6 6 6 6
Landfill Operation- 403- 1274- 533

Landfill Superintendent 40 1 1 1 1
Landfill Crew Supervisor 30 1 1 1 1
Landfill Attendant 16 2 2 2 3
Refuse Collector 14 1 1 1 1
Landfill Operation 10 9 9 10

Sanitation Superintendent 47 1 1 1 1
Assistant Sanitation Superintendent 44 1 1 1 1
TOTAL SOLID WASTE FUND 44 44 44 45
PLEASURE ISLAND FUND- 450
Director of Pleasure Island 57 1 1 1
Management Analyst/ A 98 1 1 1
Administrative Clerk II 17 1 1 1
Maintenance Worker If/A 98 2 2 2
Administration 5 5 5
TOTAL PLEASURE ISLAND FUND 5 5 5
TRANSIT FUND- 401
Vehicle Operation- 401- 1501- 561

Transit Operator( FT) 18 7 7 7 9
Transit Operator( PT) 18 2 2 2 4
Vehicle Operation 9 9 9 13
Vehicle Maintenance- 401- 1502- 561

Transit Maintenance Supervisor 33 1 1 1 1
Sr. Equipment Mechanic II 28 1 1 1 1
Equipment Mechanic II 26 1 1 1 1
Sr. Equipment Service Worker 23 2 2 2 2
Vehicle Maintenance 5 5 5 5

General Manager of Transit 59 1 1 1 1
Transit Planner 39 1 1 1
Transit Operations Supervisor 30 1 1 1 1
Supervisor 30 1 1 1
Administrative Clerk H 17 1 1 1 1
115
PERSONNEL SCHEDULE
Range 13- 14 14- 15 15- 16 16- 17

Para- Transit- 401- 1506- 561
Transit System Dispatcher 24 2 2 2 2

Transit Operator 18 5 5 5 3
Para- Transit 7 7 7 5
TOTAL TRANSIT FUND 27 27 27 27
TOTAL AUTHORIZED CITY POSITIONS 671 683 695 719
PORT ARTHUR ECONOMIC DEVELOPMENT CORPORATION- 120

EDC- Administration- 120- 1429- 582
Chief Executive Officer 69 1 1 1 1

EDC Financial Operations Officer 38 1 1 1 1
Business Development Marketing/ Recruitment Mgr. 42 1 1 1 1
EDC Employment/ Training Specialist 36 1 1 1 1
Custodian 14 1 1 1 I
TOTAL ECONOMIC DEVELOPMENT CORP. 6 6 6 6
116
Authorizing Documents
t,
P. O. No. 6584
JWD 9120716
ORDINANCE NO. C4,0w690

AN APPROPRIATION ORDINANCE ADOPTING
A BUDGET FOR THE ENSUING FISCAL YEAR
BEGINNING OCTOBER 1, 2016 AND ENDING
SEPTEMBER 30, 2017, IN ACCORDANCE
WITH SECTION 7, ARTICLE XII OF THE
CHARTER OF THE CITY OF PORT ARTHUR.
WHEREAS, the City Council desires to adopt the Budget Fiscal Year 2016- 2017;
and
WHEREAS, this Ordinance is necessary for municipal purposes as delineated
under Section 102. 009 Local Government Code; and
WHEREAS, in accordance with Article XII, Section 5, of the City Charter, at least
thirty ( 30) days prior to October 1, 2016 the beginning of the 2016-2017 fiscal year, the
City Manager submitted to the City Council a proposed Budget for said fiscal year; and
WHEREAS, pursuant to Section 102.007 ( c) of the Texas Local Government
Code, the City Council has moved for the adoption of the Budget for Fiscal Year 2016-
2017 as it will raise more revenue from property taxes than last year's budget by an
amount of $ 974, 434, 5. 18%, and of that amount $325, 355 is tax revenue to be raised
from new property added to the tax roll this year as delineated in Exhibit" A"; and
WHEREAS, pursuant to Section 102. 007 ( c) of the Texas Local Government
Code, the City Council has complied by taking a separate vote to ratify the adoption of
said Budget for Fiscal Year 2016- 2017 as it will raise total property tax revenue as
delineated in Exhibit" A"; and
117
WHEREAS, said vote on the increase in total property tax revenue, as
prescribed in Section 102. 007 ( c) of the Texas Local Government Code, was taken
separate from the vote to adopt the budget or a vote to set the tax rate required by
Chapter 26 of the Tax Code, or other law; and
WHEREAS, in accordance with Sections 102, 006 and 102. 065 of the Texas
Local Government Code, and Article XII, Section 6, of the City Charter, after notice was
published not more than 30 days nor less than 10 days prior to the Public Hearing, said
Public Hearing was held by the City Council on the proposed Budget on September 27,
2016, and continued for further public comment on September 29, 2016, said Budget
having been on file with the City Secretary more than 15 days before the date of said
hearing and more than 30 days before the City Council makes its tax levy for said fiscal
year, as required by Sections 102. 006 and 102. 005, respectively, of the Local
Government Code; now therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR;
Section 1. That the facts and opinions in the preamble are true and correct.
Section 2. That the City Manager's Proposed Budget is hereby adopted and
approved.
Section 3. That the City Council has taken a separate ratification vote for the
adoption of the Budget for Fiscal Year 2016- 2017, as it will raise more revenue from
property taxes than last year' s budget by an amount of $ 974, 434, 5. 18%, and of that
amount $ 325, 355 is tax revenue to be raised from new property added to the tax roll
this year and the result of said Motion as delineated in Exhibit" A".
118
t 1
Section 4. That there be and is hereby appropriated the sum of Seventy One
Million, Five Hundred Ninety- Six Thousand Dollars ($ 71, 596,000) to the General Fund
for the payment of the Operating Expenses, and necessary Capital Outlay for the City
Government for the following Departments and uses:
Department or Use
Administration 1, 688, 672
City Secretary 1, 531, 370

City Attorney 780, 938
Finance 3, 430. 311
Human Resources 725, 234
Development Services 5, 849, 679
Civic Center 795, 848
Parks and Recreation 2,486,208
Library 1, 270. 867
Police 18, 674.415
Fire 13, 132, 811
Health 1, 327, 698
Public Works 17, 515, 149
Transfers to Other Funds 2, 386, 800
Total 71, 596, 000
Section 5. That there be and is hereby appropriated the sum of Nine Million,
Five Hundred Twenty One Thousand, Five Hundred Twenty Four Dollars ($ 9, 521, 524)
to the Debt Service Fund for the payment of Principal, Interest and Fiscal Agent Fees
necessary to service the City's Long- Term Debt,

Section 6. That there be and is hereby appropriated the sum of Twenty Four
Million, Eight Hundred Twenty Thousand, Eight Hundred Fifty Two Dollars
24, 820, 852) to the Water and Sewer Fund for the payment of the Operating
Expenses, and necessary Capital Outlay for the Water and Sewer Department.
119
S #
Section 7. That there be and is hereby appropriated the sum of Seven Million,
Eight Hundred Thirty Seven Thousand, Nine Hundred Sixty Eight Dollars ($ 7, 837, 968)
to the Solid Waste Fund for the payment of the Operating Expenses and necessary
Capital Outlay for the Solid Waste Department.
Section 8. That there be and is hereby appropriated the sum of Nine Hundred
Four Thousand, Seven Hundred Fifty Three Dollars ($ 904, 753) to the Pleasure Island
Fund for the payment of the Operating Expenses and necessary Capital Outlay for
Pleasure Island.
Section 9. That there be and is hereby appropriated the sum of One Million,
Nine Hundred Six Thousand, Nine Hundred Ninety Three Dollars ($ 1, 906, 993) to the
Equipment Replacement Fund for the purchase of capital equipment.
Section 10. That there be and is hereby appropriated the sum of Ten Million, Six
Hundred Ninety Eight Thousand, Six Hundred Six Dollars ($ 10, 698,606) to the
Hospitalization Insurance Fund for the payment of Health Benefits.
Section 11. That there be and is hereby appropriated the sum of Eight Hundred
Seventy Six Thousand, Five Hundred Eighty Five Dollars ($ 876,585) to the Workers
Compensation Fund for the payment of Workers Compensation Claims.
Section 12. That there be and is hereby appropriated the sum of Seven
Hundred Forty Four Thousand, Five Hundred Dollars ($ 744, 500) to the Other Employee
Benefits Fund for the payment of Accrued Absences and Other Employee Benefits.
Seven Hundred Eighty Eight Thousand, Five Hundred Eighty Five Dollars ($ 1, 788, 585)
to the General Liability Fund for the payment of claims arising from torts and other
causes of action against the City.
120
Section 14. That there be and is hereby appropriated the sum of Two Million,
Four Hundred Seventy Six Thousand, Six Hundred Ninety Two Dollars ($ 2, 476,692) to
the Transit fund for the payment of the Operating Expenses and necessary Capital
Outlay for the Transit System.
Two Hundred Seventy Two Thousand, One Hundred Thirty Six Dollars ($ 1, 272, 136) to
the Hotel Occupancy Tax Fund for the payment of eligible expenses.
Section 16.
That there be and is hereby appropriated the sum of Forty Eight
Thousand, Nine Hundred Thirty Five Dollars ($ 48, 935) to the Police Special Fund for
the payment of the Operating Expenses and necessary Capital Outlay for the Police
Department.
Section 17.
That there be and is hereby appropriated the sum of Eighty One
Thousand, One Hundred Fifty Dollars ($ 81, 150) to the Commercial Traffic Enforcement
Fund for the payment of the Operating Expenses and necessary Capital Outlay for the
Police Department Commercial Vehicle Enforcement Unit.
Section 18.
That there be and is hereby appropriated the sum of Thirty Nine
Thousand, Three Hundred Fifty Five Dollars ($ 39, 355) to the Golf Course Fund for
improvements to the City's Babe Zaharias Golf Course.

Section 19. That there be and is hereby appropriated the sum of Zero Dollars
0) to the Municipal Court Technology Fund for the payment of Operating Expenses
and necessary Capital Outlay for the Municipal Court.
Section 20. That there be and is hereby appropriated the sum of One Million.
Eighty One Thousand, Two Hundred Ninety Three Dollars ($ 1, 081, 293) to the Street
Maintenance Fund for the payment of Improvements to the City's Streets.
121
READ, ADOPTED, AND APPROVED, this day of September, 2016,
A. D., at a Regular Meeting of the City Council of the City of Port Arthur, Texas by the
following vote:
AYES: 4.10PA
Mayor:' ,.
Councilmembers: C ur-Lt.
SdaZigilji ! r
L1:..
0 & 4) . a
NOES: kora)
Derr r- man, Mayor

ATTEST:
er. Bellard, City Secretary
APPROVED AS TO FORM:
44.
Val Tizeno, C Attorney
APPROVED FOR A s' INISTRATION:

f
Brian McDougal/ Manager
APPROVE' FOR AVAILABILITY OF FUNDS:
Jerry W. Dale, Finance Director
122
Exhibit " A"
It has been moved that City of Port Arthur adopt and ratify the Budget for Fiscal Year
2016- 2017 as it will raise more revenue from property taxes than last year's budget by
an amount of $ 974, 434, 5. 18%, and of that amount $ 325, 355 is tax revenue to be
raised from new property added to the tax roll this year.
That said increase has been ratified by the following vote:
AYES: Mayor: c}Qf2/?,7Wll tiKetrit A)0

Councilmembers: 414,11.4111 i; da1,0-Lb 5k1
fneeJA) a/ 71d- J-
A,eurA,
NOES:
123
P. O. NO. 6585
JWD 9/20/2016
ORDINANCE NO. Rif 621

AN APPROPRIATION ORDINANCE APPROVING AND
ADOPTING A BUDGET FOR THE CITY OF PORT ARTHUR
SECTION 4A ECONOMIC DEVELOPMENT CORPORATION
FOR THE ENSUING FISCAL YEAR BEGINNING OCTOBER 1,
2016. AND ENDING SEPTEMBER 30, 2017 IN ACCORDANCE
WITH SECTION 12. 03 OF THE BYLAWS OF THE
CORPORATION.
WHEREAS, the City Council desires to approve and adopt the Budget for Fiscal Year
2016 2017 for the City of Port Arthur Section 4A Economic Development Corporation
PAEDC"); and
WHEREAS, this Ordinance is necessary for municipal/ corporation purposes as
delineated under Section 102. 009 Local Government Code; and
WHEREAS, the City of Port Arthur Section 4A Economic Development Corporation
Board approved a proposed budget; and
WHEREAS, the City of Port Arthur Section 4A Economic Development Corporation
Budget was included in the City Manager' s Budget as submitted to City Council; and
WHEREAS, the City Council conducted a Public Hearing on the proposed budget on
September 27. 2016. and continued for further public comment on September 29, 2016.
NOWTHEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF PORT ARTHUR:
Section 1. That the facts and opinions in the preamble are true and correct.
Section 2. That the budget of the City of Port Arthur Section 4A Economic
Development Corporation is hereby adopted and approved in the sum of Six Million, Six
Hundred Eighty Four Thousand, Six Hundred Forty Five Dollars($ 6,684,645).
124
f
Section 3; That the funding for a salary increase of 3% for PAEDC staff has been
approved by the PAEDC Board of Directors effective October 1, 2016 contingent on the City
Council approval of the same salary increase for City Staff.
Section 4. That the Executive Director of PAEDC shall file a true and correct copy of
the Ordinance and the budget with the County Clerk of Jefferson County, the County Clerk of
Orange County, and with the Texas Department of Economic Development.
Section 5. That this Ordinance is effective from and after its passage.
Section 6. That a copy of the caption of this Ordinance be spread upon the Minutes
of the City Council.
READ, ADOPTED, AND APPROVED, thi . Aay of September, 2016, A.D., at a
Special Meeting of the City Council of the City of Port Arthur. Texas by the following vote:
AYES:
Mayor: SAUffkain' t
A dink- 4/k01.- 1
Councilmembers: itt r f
il
172410
NOES: A3
.._
Derrick
At
il
ayor
i`
I : /.
AT100,
c. Bellard City ecretary
b..
125
N''
a I
APPRO 31; AS T i 1 ORM:
Guy N. Goodson, PAEDC Attorney
V. Ave
cv
Val Tizeno- Attorney
APPROVED AS T# DMINISTRATION:
Brian Mc P.,: ,
ity r
Floyd Batiste, ' AEDC CEO
APPROVED AS TO AVAILABILITY OF FUNDS:
Ikr
Jerry Dale, Director of Finance
126
r r
f 4
P. O. NO. 6586
IWD: 09120/ 16
r
ORDINANCE NO. (
AN ORDINANCE ADOPTING A TAX RATE

FOR THE TAX YEAR 2016( FISCAL YEAR
OCTOBER 1, 2016 SEPTEMBER 30, 2017)
WHEREAS, the Tax Assessor- Collector has calculated and submitted to the City Council,
pursuant to Section 26.04 of the Texas Property Tax Code, the effective tax rate of$0.787306 per One
Hundred and No/ 100 Dollar($ 100) valuation of property and the rollback rate of$0.842039 per One
Hundred dollar valuation($ 100); and
WHEREAS, on August 29, 2016, the City Manager has submitted to the City Council the
Budget for the Fiscal Year October 1, 2016 through September 30, 2017; and
WHEREAS, pursuant to 26.05( b) of the Texas Property Tax Code, the City Council hereby
moves that property taxes be increased by adoption of a tax rate of$0392 per$ 100 valuation, which is
effectively a. 5962 percent increase in the tax rate.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PORT ARTHUR:
THAT. the City Council has hereby moves that property taxes be increased by adoption
of a tax rate of$. 0792 per$ 100 valuation, which is effectively a. 5962 percent increase in the tax rate.
THAT, this year' s tax levy to fund maintenance and operations expenditures does not
exceed last year' s maintenance and operations tax levy. The ordinance setting this year' s tax rate does
not require the statements about " tax increase" as specified in 26.05( b) of the Texas Property Tax
Code.
THAT, pursuant to Section 26.05 of the Texas Property Tax Code, the City Council hereby
moves that property taxes be increased by the adoption of an Ad Valorem tax rate on One Hundred
and No/ 100 Dollar($ 100) valuation for tax year 201E as follows:
Tax Rate to Fund Interest and Sinking Fund 0. 305537

Tax Rate to Fund Maintenance and Operation Expenditures 0.486463
Total 2016 Tax Rate 0. 792000
127
THAT, a copy of the caption of this Ordinance be spread upon the Minutes of the City Council,
READ, ADOPTED, AND APPROVED, this day of September, 2016, A.D., at a
Special Meeting of the City Council of the City of Arthur, Texas by the following vote: AYES:
Mayor: 7V ja );
PoO
79
rtP deftSlC/
Councilmembers: 21004h1- Jkidtalei
2ity4-;(-)
t /
A.,
eat.4) J,4viL _
NOES:
Derrick F T ayor
ATT T:
f
410 -
Sherri Bellard- City Secretary
Val Tizeno ity Attorney
APPROVED F ? MINISTRATION:
e:
Brian ity Manager
MeV
Jerry W. Dale Director ofFinance
128
P.O. No. 6587
MD: 9/ 20/ 16
ORDINANCE NO. 161,03

AN ORDINANCE APPROVING THE 2016 TAX ROLL FOR THE
USE AND SUPPORT OF THE MUNICIPAL GOVERNMENT OF
THE CITY OF PORT ARTHUR; AND PROVIDING FOR THE
INTEREST AND SINKING FUND AND APPORTIONING EACH
LEVY FOR A SPECIFIC PURPOSE,
WHEREAS, pursuant to the provisions of Section 26.01 of the Texas Property Tax Code, the
Chief Appraiser of the Jefferson County and Orange County Appraisal Districts has certified their
approval of, and forwarded to the Tax Assessor- Collectors the appraisal roll to be used for the
captioned year; and,
WHEREAS, pursuant to Section 26.04 of the Texas Property Tax Code, the City Council of
the City of Port Arthur has approved said Appraisal Roll for the captioned year and the Jefferson
County Tax Assessor- Collector has calculated and publicized the effective tax rate and roll back tax
rate for 2016; and,
WHEREAS, pursuant to Section 102. 005 Local Government Code the City Manager filed the
proposed City Budget with the City Secretary ( Clerk) before the 30th day of this ordinance levying
taxes for fiscal year 2016- 2017; and,
WHEREAS, by Ordinance No. 16-12 the City Council adopted an Ad Valorem tax rate of
seventy- nine point two cents ($ 0. 792) per One Hundred and No/ 100 ($ 100) Dollars valuation of
property; and,
WHEREAS, pursuant to Section 26.09 of the Texas Property Tax Code, the Tax Assessor-
Collectors having applied the adopted Tax Rate of$ 0.792 to each listing on the approved Appraisal
Roll and having calculated the Tax Liability of each listing, and
WHEREAS, pursuant to Section 26.09( e) of the Texas Property Tax Code, the Appraisal Roll,
as approved in Ordinance 16-48, with amounts of tax entered as approved by the City of Port Arthur
City Council, constitutes the Tax Roll for the City of Port Arthur.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF PORT ARTHUR:
129
Section 1. That the Appraisal Rolls as approved by the Jefferson County and Orange County
Appraisal Districts with the tax amount entered shall become the Tax Roll of the City of Port Arthur
for the Tax Year 2016.
Section 2, That there is hereby levied for the current year 2016 and there shall be collected for
the use and support of the Municipal Government of the City of Port Arthur, and to provide interest
and sinking funds for the fiscal year ending September 30, 2017 upon all property; real, personal and
mixed, within the corporate limits of said City subject to taxation, tax of seventy nine point two cents
79.2) on each One Hundred and No/ 100 ($ 100) Dollars valuation of property, said tax being so
levied and apportioned to the specific purposes hereinafter set forth, and comprising the gross amount
of$ 19, 097, 739.
a) For the maintenance and support of the general government ( General Fund), a tax of forty
eight and six thousand, four hundred sixty- three ten thousandths cents ($ 0.486463) on each One
Hundred and No/ 100($ 100) Dollars valuation of property, comprising a tax amount of$ 11, 730, 232.
b) For the Interest and Sinking Fund, a tax of thirty and five thousand five hundred thirty-
seven ten thousandths cents ($ 0305537) on each One Hundred and No/ 100 ($ 100) Dollars valuation
of property, comprising a tax amount of$ 7, 367, 507.

Section 3. That pursuant to Resolution 04- 76 adopted by City Council on March 2, 2004, the
gross tax levy be reduced by $ 333, 060 to reflect the tax amount lost to frozen senior citizen and
disabled accounts.
Section 4. That the Jefferson County Tax Assessor-Collector( who, pursuant to contract, is the
Tax Assessor-Collector for the City of Port Arthur) and the Orange County Tax Assessor-Collector are
hereby directed to prepare Tax Statements and proceed with the Collections for the 2016 taxable year,
and the amounts collected shall be deposited in the Depository of the City of Port Arthur, to be
distributed in accordance with this Ordinance.
Section 5.. That there is hereby levied and there shall be collected in accordance with the
provisions of section 102- 111 of Article IV of Chapter 102 of the Code of Ordinances, City of Port
Arthur, Texas, from certain persons, firms, associations, or corporations, pursuing occupations taxed
by the General Laws, of the State of Texas, an annual Occupation Tax, provided by the State Laws,
which may be paid as provided the State Law.
130
Section 6. That this being an Ordinance not requiring publication it shall take effect
immediately and be in force from and after its passage.
READ, ADOPTED, AND APPROVED, this c day of September 2016, A. D., at a
Meeting of the City Council of the City of Port Arthur, Texas by the following vote: AYES
Mayor: d.
1 7?t
t Malin /2j4Dtir?
Councilmembers: 114 ri t...
tl .
j_
4
IAA. 1 .
NOES: A
l
1
Derri * an, Mayor
ATTEST:
erri Bellard- City Secretary
17;11,
Val Tizeki Attorney
APPROVED FOR MINISTRATION:
Brian City Manager

McDo9
Voir
Jerry W. Dale Director of Finance
jja\wordlordinaneettax levy 2010
131
FINANCIAL POLICY
STATEMENT OF FINANCIAL POLICIES
The following are the Financial Policies of the City Council of the City of Port Arthur, Texas. These
policies will remain in force deleted
until amended or
by City Council. City Staff will incorporate
these policies into future planning, budgets and financial operations.
I=
Policies will be in writing
The Financial Policies of the City of Port Arthur will be in writing and will be formally adopted
each year by the City Council as part of the Annual Budget.
IL Planning
We will prepare a Multi- Year Financial Plan which integrates our capital needs with our
operating needs.
This plan will be based on adopted financial policies, showing balances and
other measures of fiscal strength and stability.
The City Council will be presented financial plans as follows:
July 31 - Capital Improvement Plan, detailing the City' s future Capital Improvement
needs and the sources of funding to meet those needs.
May 31
Multi-Year Financial Plan which will provide details of anticipated revenue
and expenditures for the next five fiscal years. The five-year Financial Plan will
include the City' s General Fund, Water and Sewer Fund, Solid Waste Fund and any
other major operating Funds.
III. Balanced Budgets
The Annual Operating Budgets the Port Arthur

of City of will be balanced. We will make
each year' s operating expenditures match each year' s operating revenues without including
fund reserves as a funding source.
The Annual Operating Budgets will incorporate one-time revenue sources and excess fund
balances only for non-recurring expenditures in subsequent fiscal years.
IV. Fund Balance and Reserves
The City shall maintain adequate operating balances and reserves against extraordinary
events.
City Council will insure that operating fund balances are adequate to handle a reasonable drop
in current revenues or rise in current expenditures. The target for fund balance, expressed in
equivalent days of operations will be a minimum of sixty ( 60) days ( except the solid waste
fund shall be a minimum of forty-five( 45) days).
In addition, we will insure that there will be an adequate reserve for extraordinary events by
reserving$ 1. 5 million of the General Fund Balance.
132
V. Capital and Infrastructure Replacement
The City will replace existing capital equipment that is worn out, broken or costly to maintain
in a timely manner.
The assets ( infrastructure) of the City of Port Arthur represent a vital investment made by our
citizens.
We will preserve that investment by repairing, maintaining and safeguarding these
assets for future generations.
VI. Debt Issuance
The issuance of debt ( bonds, certificates and long-term leases) is costly and time-consuming.
Because of this, the issuance of debt should be scheduled no moreoften than once a year if
possible.
The maturity period for debt will be less than or equal to the life of the asset being financed.
Our annual payments for debt service will maintain a reasonable relationship to total
expenditures and assessed valuations.
We will carefully analyze the ratio of operating
expenditures to debt service; ratio of assessed valuation to net long-term debt; and per capita
debt prior to approving new debt.
VII. New Programs and Facilities
New programs will be implemented only whenwe know the full annual costs, have justified
the need, identified funding, and have prioritized the proposed new program along withall
other governmental services.
Before we vote or approve facilities( fire stations, libraries, etc.) we will know the full annual
costs of staffing, equipping, operating and insuring the facilities.
VIII. Mandated Services
We will review and preview state and federal legislation that has an impact on our services
environmental, etc.) and the resulting costs to our citizens. We will try to identify these
future costs and realize they have to be included as a part of our local service requirements.
IX. Program Operations
We will monitor those programs which are serving fewer citizens or costing more due to
inefficiency or lack of economies of scale, or are being duplicated. To the extent possible, the
budget resources will be reduced or eliminated and redirected to other areas of greater need.
This shift will be accomplished in an orderly manner, fully communicated to those affected.
133
The City will provide quality services. Those programs which are justified and serve the
needs of the community will be funded adequately to insure quality service. A program will
be discontinued if funding is not adequate to provide a quality service.
X. Utility Operations
Our utility rates should be adequate to cover the cost of operating the utility including the
capital requirements, however, all utilities will be accessible to all of our citizens.
Our utility cost subsidies ( between funds, between utilities, between customers and between
generations) should be minimized.
To the extent feasible, the General Fund will be adequately compensated by the Enterprise
Funds to cover services such as management, accounting, purchasing and facilities. This
charge should be supported by a cost allocation rationale.
Finally, to the extent possible, the General Fund may be compensated by the Enterprise Funds
to match those revenues that would be received from a private utility, such as property and
franchise taxes.
XI. Property Tax Rates
The City of Port Arthur will strive to maintain a property tax rate that is competitive with rates
established by nearby communities, communities of similar size and communities with similar
economic and social circumstances.
XII. Grants
The City of Port Arthur shall seek, apply for, obtain and effectively administer federal, state
and foundation grants-in-aid that address the City' s current and future priorities and policy
objectives. All grant submittals will be reviewed for their cash or in- kind match requirements,
their potential impact on the operating budget, and the extent which they meet the City' s
policy objectives. If there are cash match requirements, the source of funding will be
identified and approved prior to applications.
The City shall terminate grant-funded programs and associated positions as directed by the
City Council when grant funds are no longer available, unless alternative funding can be
secured.
XIII. Fiscal Monitoring
Reports shall be prepared on a regular basis that analyze, evaluate and forecast the City
financial performance and economic condition for the current year. Monthly reports will be
prepared comparing expenditures and revenues to current budget, for the month and fiscal
year-to- date, projecting expenditures and revenues through the end of the year; and outlining
any remedial actions necessary to maintain the City' s financial position.
134
XIV. Investments
The City' s cash shall be invested in such a manner to ensure the safety of principal, to meet
the liquidity needs of the City, comply with state and local laws, and to achieve the highest
possible yield consistent with the first three objectives. Interest earned from investments shall
be distributed to the operating, internal service and other City funds from which the money
was provided. Investments shall be made with judgment and care -- under the circumstances
then prevailing - - which persons of prudence, discretion and intelligence exercise in the
management of their own affairs, not for speculation, but for investment, considering the
probable safety of their capital as well as the probable income to be derived.
The City is authorized to invest in the following types of securities; obligations of United
States or its agencies and instrumentality' s which mature in less than three years, direct
obligations of the State of Texas or its agencies which mature in two years or less. TexPool,
certificates of deposit issued by state or national banks domiciled in Texas that are guaranteed
by federal deposit insurance which mature in one year or less, and SEC registered, no- load
money market mutual funds with a dollar weighed average portfolio maturity of 120 days or
less, whose asset consist exclusively of the obligations authorized by the Public Funds
Investment Act of 1987 as amended by article 842a-2, and whose investment objective
include seeking to maintain a stable net asset value of$ 1 per share.
135
City of
cert rthrrr
Teras
INVESTMENT POLICY
P. R. NO. 19522
JWD: 09/9116
RESOLUTION NO./ 6- oo
A RESOLUTION AFFIRMING THE INVESTMENT

POLICIES OF THE CITY OF PORT ARTHUR FOR THE
2016- 2017 FISCAL YEAR
WHEREAS, Chapter 2236 of the Government Code, V.T.C.A., commonly known as " The Public
Funds Investment Act'", requires that the City adopt an investment policy by rule, order, ordinance or
resolution stating that it has reviewed the investment policy and strategies and that the written instrument
so adopted shall record any changes made to either the investment policy or investment strategies; and
WHEREAS, the City Council shall review the City' s investment policy and strategies not less than
annually; and
WHEREAS, there were no substantial changes to the Public Funds Investment Act during the latest
legislative session; and
WHEREAS, The Public Funds Investment Act requires the chief financial officer and the
investment officer of the City to attend investment training; and

WHEREAS, the City of Port Arthur approves of the investment training courses sponsored by the
independent sources listed in the Investment Policy; and
WHEREAS. Director of Finance ( chief financial officer) and the Comptroller( investment officer)
of the City have complied with the investment training as required by the Public Funds Investment Act;
and
WHEREAS, the attached investment policy complies with the Public Funds Investment Act, as
amended, and authorizes the investment of City funds in safe and prudent investments.
NOW THEREFORE BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
PORT ARTHUR:
THAT, the City of Port Arthur has complied with the requirements of the Public Funds Investment
Act, and the Investment Policy, as amended, attached hereto as " Exhibit A" is hereby adopted as the
investment policy of the City effective this date.
THAT, a copy of the caption of this Resolution shall be spread upon the Minutes of the City
Council.
136
READ, ADOPTED, AND APPROVED, shirr
day of September, 2016, AD, at a Regular
Meeting of the City Council of the City of Port Arthur, Texas by the following vote:
AYES:
s
mayor: JiI.QWP./ YY)a 9. , 7! ztu t < ' f I i/

r
Co/unciilmembers: AP- de 1
utt..: 4 ,
NOES: A___
301.4.4._..
May+
ATLAS:
MAO AIL
S erri Bellard, City Secretary
APPROVED TO FORM:
Fter 401
Val Tizeno, City Att, f ey
APPROVED FOR ADMINISTRATION:
Brian McDougal, City Manager
APPROVAL AS TO AVAILABILITY OF FUNDS:
dif
Jerry W. Dale, Director of Finance
137
INVESTMENT POLICY
I. POLICY
It is the policy of the City of Port Arthur that after allowing for the anticipated cash flow requirements of
the City and giving due consideration to the safety and risk of investment, all available funds shall be
invested in conformance with these legal and administrative guidelines, seeking to optimize interest
earnings to the maximum extent possible.
Effective cash management is recognized as essential to good fiscal management. Investment interest is a
source of revenue to City funds. The City' s investment portfolio shall be designed and managed in a
manner designed to maximize this revenue source, to be responsive to public trust, and to be in
compliance with legal requirements and limitations.
Investments shall be made with the primary objectives of:
Safety and preservation of principal

Maintenance of sufficient liquidity to meet operating needs
Public trust from prudent investment activities
Optimization of interest earnings on the portfolio
II. PURPOSE
The purpose of investment policy is to comply with Chapter 2256 of the Government Code (" Public
this
Funds Investment Act"), which requires each City to adopt a written investment policy regarding the
investment of its funds and funds under its control. The Investment Policy addresses the methods,
procedures and practices that must be exercised to ensure effective and judicious fiscal management of
the City' s funds and the funds of the Port Arthur Section 4A Economic Development Council( PAEDC).
III. SCOPE
This Investment Policy shall govern the investment of all financial assets of the City. These funds are
accounted for in the City' s Comprehensive Annual Financial Report( CAFR) and include:
General Fund
Special Revenue Funds
Capital Projects Funds
Enterprise Funds
Internal Service Funds
Economic Development Corporation
Trust and Agency Funds, to the extent not required by law or existing contract to be kept
segregated and managed separately
Debt Service Funds, including reserves and sinking funds, to the extent not required by law or
existing contract to be kept segregated and managed separately
Any new fund created by the City, unless specifically exempted from this Policy by the City
Council( Council) or by law.
138
The City will consolidate cash balances from all funds and the Port Arthur Section 4A Economic
Development Corporation to maximize investment earnings. Investment income will be allocated to the
various funds based on their respective participation and in accordance with generally accepted
accounting principles.
This Investment Policy shall apply to all transactions involving the financial assets and related activity for
all the foregoing funds. However, this policy does not apply to the assets administered for the benefit of
the city employees by outside agencies under deferred compensation programs.
IV. INVESTMENT STRATEGY
The City of Port Arthur maintains portfolios that utilize two specific investment strategy considerations
designed to address the unique characteristics of the fund groups represented in the portfolios:
A. Investment strategies for operating funds and co- mingled pools containing operating funds have as
their primary objective to assure that anticipated cash flows are matched with adequate investment
liquidity. The secondary objective is to create a portfolio structure that will experience minimal volatility
during economic cycles.
This may be accomplished by purchasing high quality, short to medium term
securities that will complement each other in a laddered or barbell maturity structure. The dollar
weighted average maturity of 365 days or less will be calculated using the stated final maturity date of
each security.
B. Investment strategies for special projects or special purpose fund portfolios will have as their
primary objective to assure that anticipated cash flows are matched with adequate investment liquidity.
These portfolios should include at least 10%
in highly liquid securities to allow for flexibility and
unanticipated project outlays.
The stated final maturity dates of securities held should not exceed the
estimated project completion date or the necessary progress payments for construction projects.
V. INVESTMENT OBJECTIVES
The City shall manage and invest its cash with four primary objectives, listed in order of priority: safety,
liquidity, public trust, and yield expressed as optimization of interest earnings. The safety of the
principal invested always remains the primary objective. All investments shall be designed and managed
in a manner responsive to the public trust and consistent with state and local law.
The City shall maintain a comprehensive cash management program, which includes collection of
account receivables, vendor payments in accordance with invoice terms, and prudent investment of
available cash.
Cash management is defined as the process of managing monies in order to insure
maximum cash availability and maximum earnings on short-term investment of idle cash.
Safety [ PHA 2256. 005( b) ( 2)1
Safety of principal is the foremost objective of the investment program. Investments shall be undertaken
in a manner that seeks to ensure the preservation of capital in the overall portfolio. The objective will be
to mitigate credit and interest rate risk.
Credit Risk and Concentration of credit risk
The City will minimize credit risk, the risk of
loss due to the failure of the issuer or backer of the investment, by:
Limiting investments to the safest type of investments.
Diversifying the investment portfolio so that potential losses on individual issuers
will be minimized.
139
u Interest Rate Risk the City will minimize the risk that the interest earnings and the market
value of investments in the portfolio will fall due to changes in general interest rates, by:
Investing operating funds primarily in shorter-term securities, money market mutual
funds, or local government investment pools functioning as money market mutual
funds.
Diversifying maturities and staggering purchase dates to minimize the impact of

market movements over time.
Liquidity IPFIA 2256. 005( b) ( 2) 1
The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be
reasonably anticipated. This is accomplished by structuring the portfolio so that investments mature
concurrent with cash needs to meet anticipated demands. Because all possible cash demands cannot be
anticipated, a portion of the portfolio will be invested in shares of money market mutual funds or local
government investment pools that offer same- day liquidity. In addition, a portion of the portfolio will
consist of securities with active secondary or resale markets.
Public Trust
All participants in the City' s investment process shall seek to act responsibly as custodians of the public
trust. Investment officers shall avoid any transaction that might impair public confidence in the City' s
ability to govern effectively.
Yield( Optimization of Interest Earnings) 1PFIA 2256.005(b)( 3) 1
The investment portfolio shall be designed with the objective of attaining a market rate of return
throughout budgetary and economic cycles, taking into account the investment risk constraints and
liquidity needs. Return on investment is of secondary importance compared to the safety and liquidity
objectives described above.
VI. RESPONSIBILITY AND CONTROL
Delegation of Authority FPFIA 2256.005(1) 1
In accordance with the Public Funds Investment Act, the Council designates the Finance Director and the
Comptroller as the City' s Investment Officers. An Investment Officer is authorized to execute investment
transactions on behalf of the City. No person may engage in an investment transaction or the management
of City funds except as provided under the terms of this Investment Policy as approved by the Council.
The investment authority granted to the investing officers is effective until rescinded by the Council.
Quality and Capability of Investment Management FPFIA 2256.005( b)( 3)1
The City shall provide periodic training in investments for the designated investment officers and other
investment personnel through courses and seminars offered by professional organizations, associations,
and other independent sources in order to insure the quality and capability of investment management in
compliance with the Public Funds Investment Act.
140
Training Requirement( PFIA 2256.008)
In accordance with the Public Funds Investment Act, designated Investment Officers shall attend an
investment training session no less often than once every two years commencing September 1, 1997 and
shall receive not less than 10 hours of instruction relating to investment responsibilities. A newly
appointed Investment Officer must attend a training session of at least 10 hours of instruction within
twelve months of the date the officer took office or assumed the officer' s duties. The investment training
session shall be provided by an independent source ( Attachment A) approved by the Council ( Note: a
designated investment committee may approve the independent source of training). For purposes of this
policy, an " independent from which investment training shall be obtained shall include a
source"
professional organization, an institution of higher education or any other sponsor other than a business
organization with whom the City may engage in an investment transaction.
Internal Controls( Best Practice)
The Finance Director is responsible for establishing and maintaining an internal control structure
designed to ensure that the assets of the City are protected from loss, theft, or misuse. The internal
control structure shall be designed to provide reasonable assurance that these objectives are met. The
concept of reasonable assurance recognizes that ( 1) the cost of a control should not exceed the benefits
likely to be derived; and ( 2) the valuation of costs and benefits requires estimates and judgments by
management.
Accordingly, the Finance Director shall establish a process for annual independent review by an external
auditor to assure compliance with policies and procedures. The internal controls shall address the
following points:
Control of collusion
Separation of transaction authority from accounting and record keeping
Custodial safekeeping
Avoidance of physical delivery securities
Clear delegation of authority to subordinate staff members
Written confirmation for telephone( voice) transactions for investments and wire transfers
Development of a wire transfer agreement with the depository bank or third party custodian
Prudence( PFIA 2256.006)
The standard of prudence to be applied by the Investment Officer shall be the " prudent investor." rule.
This rule states that " Investments shall be made with judgment and care, under circumstances then
prevailing, which persons of prudence, discretion and intelligence exercise in the management of their
own affairs, not for speculation, but for investment, considering the probable safety of their capital as well
as the probable income to be derived." In determining whether an Investment Officer has exercised
prudence with respect to an investment decision, the determination shall be made taking into
consideration:
The investment of all funds, or funds under the City' s control, over which the officer had
responsibility rather than a consideration as to the prudence of a single investment.
Whether the investment decision was consistent with the written approved investment policy
of the City.
141
Indemnification (Best Practice)
The Investment Officer, acting in accordance with written procedures and exercising due diligence, shall
not be held personally responsible for a specific investment' s credit risk or market price changes,
provided that these deviations are reported immediately and the appropriate action is taken to control
adverse developments.
Ethics and Conflicts of Interest [PHA 2256.005(1) 1
Officers and employees involved in the investment process shall refrain from personal business activity
that would conflict with the proper execution and management of the investment program, or that would
impair their ability to make impartial decisions. Employees and Investment Officers shall disclose any
material interests in financial institutions with which they conduct business. They shall further disclose
any personal financial/ investment positions that could be related to the performance of the investment
portfolio.
Employees and officers shall refrain from undertaking personal investment transactions with
the same individual with whom business is conducted on behalf of the City.
An Investment Officer of the City who has a personal business relationship with an organization seeking
to sell an investment to the City shall file a statement disclosing that personal business interest. An
Investment Officer who is related within the second degree by affinity or consanguinity to an individual
seeking to sell an investment to the City shall file a statement disclosing that relationship. A statement
required under this subsection must be filed with the Texas Ethics Commission and the Council.
VII. SUITABLE AND AUTHORIZED INVESTMENTS
Portfolio Management
The City currently has a " buy and hold" portfolio strategy. Maturity dates are matched with cash flow
requirements and investments are purchased with the intent to be held until maturity. However,
investments may be liquidated prior to maturity for the following reasons:
An investment with declining credit may be liquidated early to minimize loss of principal.
Cash flow needs of the City require that the investment be liquidated.
Investments FPFIA 2256. 005( b)( 4) (A) 1
City funds governed by this policy will only be invested in the instruments described below, all of which
are authorized by Chapter 2256 of the Government Code ( Public Funds Investment Act). Investment of
City funds in any instrument or security not authorized for investment under the Act is prohibited. The
City will not be required to liquidate an investment that becomes unauthorized subsequent to its purchase.
I. Authorized
1. Obligations of the United States of America, its agencies and instrumentalities.
142
2. Certificates of Deposit issued by a depository institution organized under Texas law, the laws
of another state, or federal law, that has its main office or a branch office in Texas, and that is
guaranteed or insured by the Federal Deposit Insurance or its successor or secured by
obligations in a manner and amount provided by law for deposits of the City. The City may
also purchase Certificates of Deposits from depositories not having its main office or a
branch office in Texas as long as they are purchased through a broker/dealer on the City' s
approved broker/dealer list that has an office located in the state of Texas.
3. Fully collateralized direct repurchase agreements with a defined termination date secured by
obligations of the United States or its agencies and instrumentalities. These shall be pledged
to the City, held in the City' s name, and deposited at the time the investment is made with the
City or with a third party selected and approved by the City. Repurchase agreements must be
purchased through a primary government securities dealer, as defined by the Federal Reserve,
or a financial institution
doing business in Texas. A Master Repurchase Agreement must be
signed by the bank/ dealer prior to investment in a repurchase agreement. All repurchase
agreement transactions will be on a delivery vs. payment basis. Securities received for
repurchase agreements must have a market value greater than or equal to 102 percent at the
time funds are disbursed.
4. Money Market Mutual funds that are 1) registered and regulated by the Securities and
Exchange Commission, 2) have a dollar weighted average stated maturity of 90 days or less,
3) rated AAA by at least one nationally recognized rating service, and 4) seek to maintain a
net asset value of$ 1. 00 per share.
5. Local government investment pools, which 1) meet the requirements of Chapter 2256. 016 of
the Public Funds Investment Act, 2) are rated no lower than AAA or an equivalent rating by
at least one nationally recognized rating service, 3) seek to maintain a$ 1. 00 net asset value,
and 4) are authorized by resolution or ordinance by the Council.
All prudent measures will be taken to liquidate an investment that is downgraded to less than the required
minimum rating.( PFL4 2256.021)
II. Not Authorized fPFIA 2256.009(b)( 1- 4) 1
Investments including interest-only or principal- only strips of obligations with underlying mortgage-
backed security collateral, collateralized mortgage obligations with an inverse floating interest rate or a
maturity date of over 10 years are strictly prohibited.
VIII. INVESTMENT PARAMETERS
Maximum Maturities IPFL4 2256. 005( b) ( 4) ( B)1
The longer the maturity of investments, the greater their price volatility. Therefore, it is the City' s policy
to concentrate its investment portfolio in shorter-term securities in order to limit principal risk caused by
changes in interest rates.
The City attempts to match its investments with anticipated cash flow requirements. The City will not
directly invest in securities maturing more than three ( 3) years from the date of purchase; however, the
above described obligations, certificates, or agreements may be collateralized using longer dated
investments.
143
Because no secondary market exists for repurchase agreements, the maximum maturity shall be 120 days
except in the case of a flexible repurchase agreement for bond proceeds. The maximum maturity for such
an investment shall be determined in accordance with project cash flow projections and the requirements
of the governing bond ordinance.
The composite portfolio will have a weighted average maturity of 365 days or less. This dollar-weighted
average
maturity will be calculated using the stated final maturity dates of each security. [ PFIA
2256. 005( b)( 4)( C)]
Diversification [PFIA 2256 005(b)( 3) 1
The City recognizes that investment risks can result from issuer defaults, market price changes or various
technical complications leading to temporary illiquidity. Risk is controlled through portfolio
diversification that shall be achieved by the following general guidelines:
Limiting investments to avoid overconcentration in investments from a specific issuer or

business sector ( excluding U.S. Treasury securities and certificates of deposit that are fully
insured and collateralized in accordance with state and federal law),
Limiting investment in investments that have higher credit risks ( example: commercial
paper),
Investing in investments with varying maturities, and

Continuously investing a portion of the portfolio in readily available funds such as local
government investment pools ( LGIPs), money market funds or overnight repurchase
agreements to ensure that appropriate liquidity is maintained in order to meet ongoing
obligations.
The following maximum limits, by instrument, are established for the City' s total portfolio:
1. U. S. Treasury Securities 100%
2. Agencies and Instrumentalities 85%
3. Certificates of Deposit 100%
4. Repurchase Agreements 20%
5. Money Market Mutual Funds 50%
6. Authorized Pools 80%
IX. SELECTION OF BANKS AND DEALERS
Depository Sec 105. 011
At least every five ( 5) years a Depository shall be selected through the City' s banking services
procurement process. Before awarding a depository services contract to a depository, the City shall
receive applications for the performance of depository services from one or more banks, credit unions, or
savings associations ( RFA).
The selection of a depository will be determined by evaluation of the
applications and will be based on the following selection criteria:
The ability to qualify as a depository for public funds in accordance with state law.
The ability to provide requested information or fmancial statements for the periods specified.
The ability to meet all requirements in the banking RFA.
Complete response to all required items on the applications form
Lowest net banking service cost, consistent with the ability to provide an appropriate level of
service.
144
Authorized Brokers/ Dealers (PFIA 2256.025)
The City shall, at least annually, review, revise, and adopt a list of qualified broker/dealers and financial
institutions authorized to engage in securities transactions with the City. The existing list of qualified
broker/dealers is attached hereto as Attachment" B" which is herein adopted. Those firms that request to
become qualified brokers/dealers for securities transactions will be supplied a copy of this investment
policy. Additional authorized firms may include primary dealers or regional dealers that qualify under
Securities & Exchange Commission Rule 15C3- 1 ( Uniform Net Capital Rule), and qualified depositories.
All investment providers, including financial institutions, banks, money market mutual funds, and local
government investment pools, must sign a certification acknowledging that the organization has received
and reviewed the City' s investment policy and that reasonable procedures and controls have been
implemented to preclude investment transactions that are not authorized by the City' s policy. [ PFIA
2256. 005(k-1)]
Competitive Bids( Best Practice)
It is the policy of the City to require competitive bidding for all individual security purchases and sales
except for: a) transactions with money market mutual funds and local government investment pools and
b) treasury and agency securities purchased at issue through an approved broker/dealer or fmancial
institution. The Finance Director shall develop and maintain procedures for ensuring a competition in the
investment of the City' s funds.
Delivery vs. Payment IPFIA 2256. 005( b)( 4)( E)1
Securities shall be purchased using the delivery vs. payment method with the exception of investment
pools and mutual funds. Funds will be released after notification that the purchased security has been
received.
X. SAFEKEEPING OF SECURITIES AND COLLATERAL
Safekeeping and Custodian Agreements( Best Practice)
The City shall contract with a bank or banks for the safekeeping of securities either owned by the City as
part of its investment portfolio or held as collateral to secure demand or time deposits. Securities owned
by the City shall be held in the City' s name as evidenced by safekeeping receipts of the institution
holding the securities.
Collateral for deposits will be held by a third party custodian designated by the City and pledged to the
City as evidenced by safekeeping receipts of the institution with which the collateral is deposited.
Original safekeeping receipts shall be obtained.
Collateral may be held by the depository bank' s trust
department, a Federal Reserve Bank or branch of a Federal Reserve Bank, a Federal Home Loan Bank, or
a third party bank approved by the City.
Collateral Policy( PFCA 2257.023)
Consistent with the requirements of the Public Funds Collateral Act, it is the policy of the City to require
full collateralization of all City funds on deposit with a depository bank, other than investments. In order
to anticipate market changes and provide a level of security for all funds, the collateralization level will be
102% of market value of principal and accrued interest on the deposits or investments less an amount
insured by the FDIC. At its discretion, the City may require a higher level of collateralization for certain
investment securities. Securities pledged as collateral shall be held by an independent third party with
which the City has a current custodial agreement.
145
The Finance Director is responsible for entering into collateralization agreements with third party
custodians in compliance with this Policy. The agreements are to specify the acceptable investment
securities for collateral, including provisions relating to possession of the collateral, the substitution or
release of investment securities, ownership of securities, and the method of valuation of securities. A
clearly marked evidence of ownership ( safekeeping receipt) must be supplied to the City and retained.
Collateral shall be reviewed at least monthly to assure that the market value of the pledged securities is
adequate.
Collateral Defined
The City shall accept only the following types of collateral:
Obligations of the United States or its agencies and instrumentalities
Direct obligations of the state of Texas or its agencies and instrumentalities
Collateralized mortgage obligations directly issued by a federal agency or instrumentality of

the United States, the underlying security for which is guaranteed by an agency or
instrumentality of the United States
Obligations of states, agencies, counties, cities, and other political subdivisions of any state
rated as to investment quality by a nationally recognized rating firm not less than A or its
equivalent with a remaining maturity of ten( 10) years or less
A surety bond issued by an insurance company rated as to investment quality by a nationally

recognized rating firm not less than A
A letter of credit issued to the City by the Federal Home Loan Bank
Subject to Audit
All collateral shall be subject to inspection and audit by the Finance Director or the City' s independent
auditors.
XI. PERFORMANCE
Performance Standards
The City' s investment portfolio will be managed in accordance with the parameters specified within this
policy. The portfolio shall be designed with the objective of obtaining a rate of return through budgetary
and economic cycles, commensurate with the investment risk constraints and the cash flow requirements
of the City.
Performance Benchmark
It is the policy of the City to purchase investments with maturity dates coinciding with cash flow needs.
Through this strategy, the City shall seek to optimize interest earnings utilizing allowable investments
available on the market at that time. Market value will be calculated on a quarterly basis on all securities
owned and compared to current book value. The City' s portfolio shall be designed with the objective of
regularly meeting or exceeding the average rate of return on U.S. Treasury Bills at a maturity level
comparable to the City' s weighted average maturity in days.
146
XII. REPORTING (PFIA 2256. 023)
Methods
The Investment Officer shall prepare an investment report on a quarterly basis that summarizes
investment strategies employed in the most recent quarter and describes the portfolio in terms of
investment securities, maturities, and shall explain the total investment return for the quarter.
The quarterly investment report shall include a summary statement of investment activity prepared in
compliance with generally accepted accounting principles. This summary will be prepared in a manner
that will allow the City to ascertain whether investment activities during the reporting period have
conformed to the Investment Policy. The report will be provided to the Council. The report will include
the following:
A listing of individual securities held at the end of the reporting period.

Unrealized gains or losses resulting from appreciation or depreciation by listing the beginning
and ending book and market value of securities for the period.
Additions and changes to the market value during the period.
Average weighted yield to maturity of portfolio as compared to applicable benchmark.
Listing of investments by maturity date.
Fully accrued interest for the reporting period
The percentage of the total portfolio that each type of investment represents.
Statement of compliance of the City' s investment portfolio with state law and the investment
strategy and policy approved by the Council.
An independent auditor will perform a formal annual review of the quarterly reports with the results
reported to the governing body [PFIA 2256.023( d)].
Monitoring Market Value [PFIA 2256.005(b)( 4)( D)1
Market value of all securities in the portfolio will be determined on a quarterly basis. These values will
be' obtained from a reputable and independent source and disclosed to the governing body quarterly in a
written report.
XIII. INVESTMENT POLICY ADOPTION [PFIA 2256.005(e)]
The City' s investment policy shall be adopted by resolution of the Council. It is the City' s intent to
state laws and regulations.
comply with
The City' s investment policy shall be subject to revisions
consistent with
changing laws, regulations, and needs of the City. The Council shall adopt a resolution
stating that it has reviewed the policy and investment strategies annually, approving any changes or
modifications.
147
Attachment A:
Approved List of Independent Source of Training
Texas Institutions of Higher Learning

The Texas Society of CPA' s
Government Finance Officers Association
Government Treasurers Organization of Texas
Texas Municipal League
Center for Public Management at University of North Texas
Attachment B:
Qualified Broker/Dealers and Financial Institutions Authorized to Engage in Securities

Transactions with the City of Port Arthur
Cantella& Co., Inc. Coastal Securities

Anthony W. Brock Tony D. Sekaly
Financial Consultant Vice President
281- 679- 8900 800- 681- 4121
866- 521- 6900 713- 435- 4334
281- 679- 8909 FAX 713- 435- 4534 Fax
Capital One Bank J. P. Morgan Chase

John Taylor Doug Chase
Sr. Vice President Sr. Vice President
713- 435- 5273 409- 898- 5102
TexPool TexStar
1- 866- 839- 3291 1- 800- 839- 7827
148

Port Arthur BUDGET 2016-2017

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Port Arthur BUDGET 2016-2017

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City of Port Arthur, Texas

Fiscal Year 2017

II. The record vote adopting the FY2017 Budget:

For: Derrick Ford Freeman Mayor; Raymond Scott, Jr.

HI. Tax Rates:

2015 Tax 2016 Tax

Adopted 0. 792000 $ 0. 792000

IV. Total Amount City Debt Obligations Secured

The above information is provided, pursuant to 83( R) S. B. 656,

City Officials xii

Public Works Department Summary 47

Debt Service Fund

Water and Sewer Fund

Solid Waste Fund

Pleasure Island Fund

Equipment Replacement Fund Summary 88

Employee Benefit Funds

General Liability Fund Summary 93

Hotel Occupancy Fund Summary 94

Library Special Fund Summary 95

Police Special Funds Summary 96

Commercial Traffic Enforcement Fund Summary 97

Golf Course Fund Summary 98

Municipal Court Technology Fund Summary 99

Street Maintenance Fund Summary 100

Economic Development Corporation

Appendix B: Authorizing Documents 117

Appendix C: Financial Policy 132

Appendix D: Investment Policy 136

Members of the City Council

LOCATION AND ECONOMY

STATUS OF PRIOR YEAR ISSUES

Proprietary Funds( Enterprise and Internal Service Funds)

Structural DeficitSolid Waste Fund

Industrial District Revenues( IDA)

500K with a$ 353K CDBG grant for 4th Street,

1. 7M with a$ 1. 9M GLO grant for Bluebonnet, Woodworth, 8th Streets

Other Post-Employee Benefits( OPEB) Retiree Health Insurance

Health and Welfare Department

Public Works Engineering Department

Employee Pay Raises

City employees were granted a 3% pay raise as well.

City Retirement Plan( TMRS) Funding

Overall Budget Basis ofAccounting

LONG-TERM CONCERNS AND ISSUES

Adequacy/Minimum Policy- Fund Balance in General Fund

Meeting Infrastructure Needs and Beautification

Development of City Employees

Property Tax Revenue

Industrial District Agreement( IDA) Revenue

More Significant Increases in Expenditures

3% City-Wide Pay Increase at a cost of$ 1M

DEBT SERVICE FUND

would have increased from $. 305537 an additional $. 040486 to $. 346023 and,

Parks and Recreation

Water Utilities Solid Waste Hospital Insurance

Municipal Court Technology

Raymond Scott Jr. Mayor Pro- Tern

Tiffany L. Hamilton District Two

Morris Albright, III District Three

Keith McCurry Richard District Four

Willie " Bae" Lewis , Jr. District Five

Osman Swati District Six

Charlotte Moses Position Seven