G-13-11-14-F2 - 11/14/2013ORDINANCE NO. %I�'I I 2 --
AN ORDINANCE ADOPTING AMENDMENT NO. 2 TO THE
OPERATING BUDGET OF THE CITY OF ROUND ROCK, TEXAS FOR
FISCAL YEAR 2012-2013.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ROUND ROCK,
TEXAS:
That the operating budget for the City of Round Rock, Texas for Fiscal Year 2012-2013
is hereby revised for municipal purposes pursuant to § 102.010, Local Government Code and in
accordance with the proposal submitted to the Council by the City Manager, which proposal is
attached hereto as Exhibit "A" and is incorporated into this ordinance by reference for all
purposes.
The City Clerk is directed to file a certified copy of this ordinance along with a true copy
of the attached revised budget with the County Clerk of Williamson County, Texas.
The City Council hereby finds and declares that written notice of the date, hour, place
and subject of the meeting at which this Ordinance was adopted was posted and that such
meeting was open to the public as required by law at all times during which this Ordinance and
the subject matter hereof were discussed, considered and formally acted upon, all as required by
the Open Meetings Act, Chapter 551, Texas Government Code, as amended.
READ and APPROVED on first reading this the 24 day of
2013.
READ, APPROVED and ADOPTED on second reading this the 111- day of
1\10VeP , 2013.
ATTEST:
�' 14.0651
SARA L. WHITE, City Clerk
0112 1304 00284561
ALAN MCGRAW, Mayor
City of Round Rock, Texas
Budget Revision #2
Fiscal Year 2012-2013
GENERAL FUND
EXHIBIT
nA»
City of Round Rock, Texas
J
2012-2013 2012-2013 2012-2013
Original Revised Revised Revision #2
Budget Budget #1 Budget #2 Variance
Revenues $ 87,716,936 $ 87,668,436 $ 92,190,236 $ 4,521,800
Expenditures (87,716,328) (87,667,828) (92,189,628) (4,521,800)
Total Change in Fund Balance $ 608 $ 608 $ 608 $
DRAINAGE FUND
Revenues $ 1,789,000 $ 1,789,000 $ 1,789,000 $
Operating Expenditures (1,725,118) (1,725,118) (1,725,118)
Change in Working Capital $ 63,882 $ 63,882 $ 63,882 $
UTILITY FUND
Revenues $ 40,002,641 $ 40,002,641 $ 40,002,641 $
Operating Expenditures (40,001,601) (40,001,601) (40,001,601)
Change in Working Capital $ 1,040 $ 1,040 $ 1,040 $
Page 1
City of Round Rock, Texas
Budget Revision #2
Fiscal Year 2012-2013
GENERAL FUND
2012-2013 2012-2013 2012-2013
Original Revised Revised Revision #2
Budget Budget #1 Budget #2 Variance
Revenues $ 87,716,936 $ 87,668,436 $ 92,190,236 $ 4,521,800
DEPARTMENT
Administration - 12 $ (2,160,114) $ (2,179,614) $ (2,146,800) $ 32,814
DSO - 31 (622,054) (636,554) (542,554) 94,000
Finance - 17 (1,742,441) (1,750,941) (1,710,941) 40,000
Fire - 22 (14,306,223) (14,483,223) (14,323,223) 160,000
Fiscal Support Services - 19 (10,472,400) (9,865,300) (9,714,800) 150,500
Gen. Srvcs. - Bldng Const. & Facility Main. - 35 (1,679,655) (1,689,655) (1,616,355) 73,300
Gen. Srvcs.- Vehicle Main. Facility - 28 (1,148,110) (1,151,610) (1,132,610) 19,000
Human Resources - 24 (1,088,962) (1,095,462) (966,562) 128,900
Information Technology- 15 (3,825,116) (3,845,616) (3,738,616) 107,000
Inspection Services - 16 (904,304) (905,304) (920,304) (15,000)
Legal Services - 13 (999,350) (1,099,350) (1,139,350) (40,000)
Library - 20 (2,320,748) (2,337,248) (2,292,248) 45,000
Municipal Court - 29 (785,814) (812,814) (778,314) 34,500
Parks & Recreation - 23 (9,361,321) (9,418,821) (9,143,435) 275,386
Planning & Development Services - 14 (1,375,046) (1,377,046) (1,272,546) 104,500
Police - 21 (25,697,686) (25,743,686) (24,869,686) 874,000
Purchasing -18 (466,168) (466,168) (457,168) 9,000
Recycling - 36 (133,932) (145,432) (134,432) 11,000
Transportation - Administration - 27 (2,431,362) (2,444,462) (2,299,462) 145,000
Transportation - Operate & Maintain - 34 (6,195,522) (6,219,522) (5,790,222) 429,300
General Govemment - Transfer (7,200,000) (7,200,000)
Total Expenditures $ (87,716,328) $ (87,667,828) $ (92,189,628) $ (4,521,800)
Page 2
City of Round Rock, Texas
Budget Revision #2
Fiscal Year 2012-2013
DRAINAGE FUND
2012-2013 2012-2013 2012-2013
Original Revised Revised Revision #2
Budget Budget #1 Budget #2 Variance
Revenues $ 1,789,000 $ 1,789,000 $ 1,789,000 $
DEPARTMENT
Drainage -86 $ (1,725,118) $ (1,725,118) $ (1,725,118) $
Total Expenditures $ (1,725,118) $ (1,725,118) $ (1,725,118) $
Page 3
City of Round Rock, Texas
Budget Revision #2
Fiscal Year 2012-2013
UTILITY FUND
2012-2013 2012-2013 2012-2013
Original Revised Revised Revision #2
Budget Budget #1 Budget #2 Variance
Revenues $ 40,002,641 $ 40,002,641 $ 40,002,641 $
DEPARTMENT
Utility Administration -40 $ (1,196,406) $ (1,198,406) $ (1,198,406) $
Utility Billings & Collections - 81 (1,401,939) (1,411,439) (1,411,439)
Utility Environmental Services - 64 (566,328) (569,328) (569,328)
Wastewater Line Maintenance - 63 (1,901,382) (1,918,882) (1,918,882)
Wastewater Systems Support - 62 (1,948,513) (1,949,513) (1,949,513)
Wastewater Treatment Plant - 61 (4,345,542) (4,328,792) (4,328,792)
Water Line Maintenance - 43 (2,313,220) (2,350,220) (2,350,220)
Water Systems Support - 42 (3,602,758) (3,612,758) (3,612,758)
Water Treatment Plant - 41 (8,827,813) (8,815,563) (8,815,563)
Transfers - 95 (13,897,700) (13,846,700) (13,846,700)
General Govemment - Other
Total Expenditures $ (40,001,601) $ (40,001,601) $ (40,001,601) $
Page 4
City of Round Rock, Texas
Budget Revision #2
Fiscal Year 2012-2013
General Fund - Effect of the revision on fund balance:
Fund Balance 10/01/12 $ 41,247,931
Less PPA: Sales tax payback to State Comptroller (4,014,507)
Adjusted beginning fund balance as of 10/01/12 37,233,424
Less Reserves ( *1) (30,422,577)
Estimated Revenue (FY 2012-2013) 89,357,386
Interfund Transfers 2,832,850
Total Funds Available 99,001,083
Budgeted Expenditures (92,189,628)
Estimated Unreserved Fund Balance 9/30/13 $ 6,811,455
* 1 Reserve requirements established in accordance with operating reserve policies.
Page 5
City of Round Rock, Texas
Budget Revision #2
Fiscal Year 2012-2013
Drainage Fund - Effect of the revision on fund balance:
Fund Balance 10/01/12 $ 1,179,777
Less Reserves ( *1) (544,093)
Estimated Revenue (FY 2012-2013) 1,789,000
Interfund Transfers (76,350)
Total Funds Available 2,348,334
Budgeted Expenditures (1,648,768)
Estimated Working Capital 9/30/13 $ 699,566
* 1 Reserves are established in accordance with operating reserve policies.
Page 6
City of Round Rock, Texas
Budget Revision #2
Fiscal Year 2012-2013
Utility Fund - Effect of the revision on working capital:
Estimated Working Capital 10/01/12
Less Reserves (*1)
Estimated Revenue (FY 2012-2013)
Interfund Transfers
Total Funds Available
Budgeted Expenditures
Estimated Working Capital 9/30/13
$ 36,910,669
(14,400,576)
40,002,641
(8,671,700)
53,841,034
(31,329,901)
$ 22,511,133 (` 2)
*1 Reserves are established in accordance with operating reserve policies.
*2 Funds are designated for Capital Improvements to the Utility System.
Page 7
City of Round Rock
Operating Budget Revision 62 Detail for Fiscal 2012-2013
Budget
Increase
Department
Account Title
(Decrease)
General Fund
Administration -12
5244-100-12000
Election Expenses
(39,000)
Givebacks
6112-100-12000
Capital Outlay
6,186
Savings on Equip.
(32,814)
DSO-31
5110-100-31000
Salaries
(83,000)
Givebacks
5167-100-31000
Texas Municipal Retirement Sys
(11000)
Givebacks
(94,000)
Finance -17
5110-100-17000
Salaries
(20,000)
Givebacks
5167-100-17000
Texas Municipal Retirement Sys
(10,000)
Givebacks
5216-100-17000
Professional Services
(10,000)
Givebacks
(40,000)
Fire - 22
5119-100-22011
Overtime
(100,000)
Givebacks
5165-100-22011
Insurance
(30,000)
Givebacks
5167-100-22011
Texas Municipal Retirement Sys
(10,000)
Givebacks
5360-100-22011
Fire Protective Gear
(20,000)
Givebacks
(160,000)
Fiscal Supp. Srvcs -19
5216-100-19000
Professional Services
(106,000)
Givebacks
5274-100-19000
Tax District Expense
(24,000)
Givebacks
5316-100-19000
Supplies - Office
(15,500)
Givebacks
5324-100-19000
R & M - Buikding
(17,000)
Givebacks
5445-100-19000
Dell Revenue Sharing PT
30,000
Givebacks
6121-100-19000
Buildings & Improvements
(18,000)
Givebacks
(150,500)
GS-BCFM.-35
5110-100-35000
Market Study
(50,500)
Givebacks
5214-100-35000
Power & Lights
(8,500)
Givebacks
5217-100-35000
Building Security
(800)
Givebacks
5314-100-35000
Fuel & Lubricants
(6,000)
Givebacks
5321-100-35000
Supplies- Janitorial
(7,500)
Givebacks
(73,300)
GS.-VMF-28
5110-100-28000
Salaries
(11,000)
Givebacks
5119-100-28000
Overtime
(8,000)
Givebacks
(19,000)
HR-24
5110-100-24000
Salaries
(58,000)
Givebacks
5167-100-24000
Texas Municipal Retirement Sys
(10,000)
Givebacks
5216-100-24000
Professional Services
(51,000)
Givebacks
5224-100-24000
Wellness Program Expenditures
(9,900)
Givebacks
(128,900)
IT - 15
5211-100-15000
Telephone Landlines
(66,000)
Givebacks
5240-100-15000
Maintenance Contract -Compute
(18,000)
Givebacks
5317-100-15000
R & M - Computer
(23,000)
Givebacks
(107,000)
Inspection Services -16
5110-100-16000
Salaries
10,000
Cleanup
5216-100-16000
Professional Services
5,000
Cleanup
15,000
Legal Services -13
5250-100-13000
Legal Fees
20,000
Cleanup
5251-100-13000
Litigation Expense
20,000
Cleanup
40,000
Library - 20
5167-100-20008
Texas Municipal Retirement Sys
(10,000)
Givebacks
5239-100-20008
Maintenance Contract-Off Equip
(8,500)
Givebacks
5316-100-20000
Supplies - Office
(10,000)
Givebacks
5328-100-20000
R&M Equipment
(9,300)
Givebacks
5366-100-20008
NonFiction/Reference Materials
(7,200)
Givebacks
(45,000)
Municipal Court - 29
5110-100-29000
Salaries
(15,000)
Givebacks
5214-100-29000
Power &Light
(10,500)
Givebacks
5235-100-29000
Lease Contract
(9,000)
Givebacks
(34,500)
PARD - 23
5110-100-23000
Salaries
(77,000)
Givebacks
5114-100-23006
Seasonal Hire
(46,500)
Givebacks
5119-100-23003
Overtime
(14,500)
GWebacks
5163-100-23000
FICA
(18,000)
Givebacks
5167-100-23000
Texas Municipal Retirement Sys
(10,000)
Givebacks
5214-100-23003
Power & Light
(125,000)
Givebecics
5356-100-23000
Equipment - Tools
15,614
Savings on Purchases
(275,386)
Planning & Devel. Srvcs -14
5110-100-14000
Salaries
(70,000)
Givebacks
5183-100-14000
FICA
(8,000)
Givebacks
5167-100-14000
Texas Municipal Retirement Sys
(12,000)
Givebacks
5283-100-14000
Contract Labor
(14,500)
Givebacks
(104,500)
Police - 21
Page 8
City of Round Rock I
Operating Budget Revision 62 Detail for Fiscal 2012-2013
Budget
Increase
Department
Account Titre
(Decrease)
5110-100-21000
Market Study
(600,000)
Givebacks
5163-100-21000
FICA
(80,000)
Givebacks
5171-100-21002
Workers Compensation
(50,000)
Givebacks
5209-100-21000
Telephone - Wireless
(10,000)
Givebacks
8113-100.21002
Communications Equipment
(35,000)
Givebacks
8114-100-21002
Mobile EquipmentNehicles
(20,000)
Givebacks
6115-100-21002
AudioNisual Equipment
(15,000)
Givebacks
6116-100-21002
Computer Equipment
(51,000)
Givebacks
6127-100-21002
Computer Software
(13,000)
Givebacks
(874,000)
Purchasing -18
5110-100-17001
Salaries
(9,000)
Givebacks
(9,000)
Recycling - 36
5110-100-36000
Market Study
5165-100-36000
Insurance
5210-100-36000
Printing, Binding & Reproduct
(2,000)
Givebacks
5283-100-36000
Contract Labor
(2,000)
Givebacks
5316-100-36000
Supplies - Office
(2,000)
Givebacks
5324-100.36000
R&M Building
(2,500)
Givebacks
5328-100-36000
R&M Equipment
(2,500)
Givebacks
(11,000)
Trans. - Administration - 27
5110-100-27000
Market Study
(110,000)
Givebacks
5163-100-27000
FICA
(15,000)
Givebacks
5167-100-27000
Texas Municipal Retirement Sys
(20,000)
Givebacks
(145,000)
Trans. - Operate & Maint. - 34
5110-100-34000
Market Study
(32,000)
Givebacks
5119-100-34002
Overtime
(10,000)
Givebacks
5163-100-34000
FICA
(6,000)
Givebacks
5167-100-34000
Texas Municipal Retirement Sys
(12,000)
Givebacks
5171-100-34000
Workers Compensation
(8,300)
Givebacks
5216-100-34000
Professional Services
(80,000)
Givebacks
5226-100-34002
Seal Coat Contract
(1,899,000)
Givebacks
5228-100-34002
Striping Contract
(92,000)
Givebacks
8550-100-34002
Transfer to Seal Coat Bucket
1,791,000
Givebacks
5272-100-34000
Street Lighting
(59,500)
Givebacks
5276-100-34000
Traffic Signal Electricity
(19,500)
Givebacks
5283-100-34002
Contract Labor
(39,500)
Givebacks
5287-100-34002
Refuse & Waste Disposal
(25,000)
Givebacks
5316-100-34001
Supplies - Office
(32,000)
Givebacks
5356-100-34001
Traffic Signs & Street Lightin
(8,000)
Givebacks
5414-100-34001
Subscriptions & Publications
(4,500)
Givebacks
5434-100-34001
Training & Education
(10,000)
Givebacks
5434-100-34002
Training & Education
(15,000)
Givebacks
5436-100-34001
Travel Expenditures
(2,000)
Givebacks
5438-100-34002
Travel Expenditures
(3,000)
Givebacks
6112-100-34002
Equipment and Machinery
(48,000)
Givebacks
6117-100-34001
School Crosswalk Signals
(15,000)
Givebacks
(429,300)
Transfers
8550-100-95000
Xfer to Self Financed Construction
7,200,000
7,200,000
Total General Fund Expenses
4,521,800
General Fund Revenue
4120-100-00000
Sales Tax
4,500,000
7551-100-00000
Transfer from Fund 551
21,800
Total General Fund Revenue
4,521,800
Page 9
City of Round Rock
Budget Revision #2
Fiscal Year 2012-2013
Summary of Significant Adjustments
General Fund FY 2013
Revenue Adjustments:
Explanation,
Sales Tax
$ 4,500,000
Increase in Sales Tax Revenues
Property Taxes
200,000 Revenues higher than anticipated
Franchise Fees
RRISD Reimbursement
Police Department Fines
Interest Income
200,000 Increase in Electric, Cable Franchise Fees
(180,000) Revenues lower than anticipated
(100,000) Revenues lower than anticipated
(120,000) Income less than anticipated
Transfer In 21,800 Savings from fund 551 reserves
Total Revenue Adjustments - General Fund $ 4,521,800
Expenditure Adjustments:
2013 Self Financed Construction $ 7,200,000 To be allocated by Council
Transfer funds to Pavement Management
Transfer to Pavement Management Program 1,791,000 Program
Salary Savings
(1,634,800) Departmental salary savings
Dell Payment
Increase due to increased Dell sales taxes
30,000 collections
Departmental savings (i.e. power & light,
Contractual Services Savings (2,529,200) professional services)
Other Services and Charges
School Crosswalk Upgrades
(34,500) Departmental savings (i.e. training, education)
Funded from Municipal Court Fund and General
(15,000) Fund
Vehicle Maintenance Facility Equipment
Materials & Supplies
(48,000) Savings on delaying purchase of equipment
Departmental supplies savings (i.e. fuel, R & M
(162,500) building)
Capital Outlay (130,200)
Departmental equipment savings
Legal Services
40,000 Legal costs higher than anticipated
Inspections Services 15,000
Total Expenditure Adjustments - General Fund $ 4,521,800
Inspection costs higher than anticipated
rMISIDCK, TEXAS
R PROSPERITY
City of Round Rock
Agenda Item Summary
Agenda Number: F.2
Title: Consider an ordinance adopting Amendment No. 2 to the FY 2012-2013
Operating Budget. (Second Reading)
Type: Ordinance
Governing Body: City Council
Agenda Date: 11/14/2013
Dept Director: Cheryl Delaney, Finance Director
Cost:
Indexes:
Attachments: Ordinance, Exhibit A
Department: Finance Department
Text of Legislative File 13-834
In September 2012, Council adopted the Operating Budget for the City for FY 2012-2013.
The Operating Budget consists of the General Fund, General Debt Service Fund,
Water/Wastewater Utility Fund, and the Drainage Fund.
Amendment No. 1 to the Operating Budget was approved in May, 2013. The amendment
allocated funding to the appropriate General Fund and Utility Fund departments as
determined by the employee compensation and classification study during FY2013. A
reallocation of funds to cover the projected legal expenditures for the fiscal year was also
included along with a reduction in the amount anticipated to be received from a County
reimbursement, reallocated funds to repair a fence damaged in FY2012, and recognized the
final expenditures and grant funding received through the UASI grant.
This Amendment No. 2 to the Operating Budget allocates available cash from this fiscal
year (2012-2013). These available funds are provided primarily due to the collection of
additional sales tax revenues, capitalized lease proceeds, other revenues, and
departmental savings.
Funds will be moved out of the General Fund to the Self -financed Construction Funds to be
allocated as directed by Council at a later date.
This amendment also recognizes the pay back to the State Comptroller for the sales and
use tax audit.
Staff recommends approval.
City of Round Rock Page 1 Printed on 11/12/2013