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Home My WebLink AboutORD 2021-07 - FY2021 Roll-forwardORDINANCE NO. 2021- 0-1 AN ORDINANCE OF THE CITY OF GEORGETOWN, TX, AMENDING THE FISCAL YEAR 2021 ANNUAL BUDGET DUE TO CONDITIONS THAT RESULTED IN NEW PROGRAM REQUIREMENTS IN THE CURRENT YEAR, AND DUE TO THE TIMING OF CAPITAL PROJECTS AND OTHER EXPENDITURES APPROVED IN THE PRIOR YEAR; APPROPRIATING THE VARIOUS AMOUNTS THEREOF; AND REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT THEREWITH. WHEREAS, certain mid -year adjustments are required to accommodate timing and changing conditions due to growth and capital improvements that occurred during FY 2020; and WHEREAS, certain appropriations among divisions and funds are required for personnel costs, programs, goods and services; and WHEREAS, the various budgets need to be amended in FY2021 for these revenue and expense adjustments and transfers; and WHEREAS, certain capital improvement and other planned projects budgeted in FY2020 were not completed in FY2020; and WHEREAS, these certain capital improvements and other planned projects need funds and related budget appropriations to be rolled forward into FY2021; and WHEREAS, the General Capital Projects, General, Streets Maintenance, Tourism, PEG, Permitting, Abandon Vehicle, GTEC, GEDCO, Joint Services, Fleet, Facilities, Village PID, Rivery TIRZ, Downtown TIRZ, Information Technology, Airport, Electric, Stormwater and Water funds have FY2020 fund balances in excess of amounts projected at the time of the FY2021 budget adoption; and WHEREAS, Certificates of Obligation, General Obligation, or Revenue bonds have been or will be issued to fund the capital improvements not already included in the adopted 2021 budget; and WHEREAS, the City Council of the City of Georgetown wishes to use those excess funds for these new conditions in FY2021; and WHEREAS, the changes were unknown and unforeseeable at the time the fiscal year 2021 budget was approved; and WHEREAS, the City Charter allows for changes in the Annual Operating Plan by a Council majority plus one for municipal purposes and in emergency situations; Ordinance Number: O-n-0 Description: Roll -forward Amendment Date Approved: Page 1 of 3 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GEORGETOWN, TEXAS, THAT: SFCTION 1 The facts and recitations contained in the preamble of this ordinance are hereby found and declared to be true and correct, and are incorporated by reference herein and expressly made a part hereof, as if copied verbatim. SFCTION 2 The amendment to the 2021 Annual Budget of the revenues of the City of Georgetown and expenses of conducting the affairs thereof, is in all things adopted and approved as an addition to the previously approved budget of the current revenues and expenses as well as fixed charges against said City for the fiscal year beginning October 1, 2020, and ending September 30, 2021. A copy of the amendments are attached hereto as Exhibits "A, B and C." SECTION 3. The total of $141,020,264 is hereby appropriated for payments of expenditures and payments of the funds and included in the Exhibit "A". SECTION 4 All ordinances and resolutions, or parts of ordinances and resolutions, in conflict with this Ordinance are hereby repealed, and are no longer of any force and effect. This ordinance complies with the vision statement of the Georgetown 2030 Plan. SFCTION 5_ If any provision of this ordinance or application thereof to any person or circumstance, shall be held invalid, such invalidity shall not affect the other provisions, or application thereof, of this ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are hereby declared to be severable. SFCTION 6 The Mayor is hereby authorized to sign this ordinance and the City Secretary to attest. This ordinance shall become effective upon adoption of its second and final reading by the City Council of the City of Georgetown, Texas. PASSED AND APPROVED on First Reading on the 12th day of January, 2021. PASSED AND APPROVED on Second Reading on the 26th day of January, 2021. Ordinance Number: Z021 -y1 Description: Roll -forward Amendment Date Approved: Page 2 of 3 ATTEST: TY OF GEORGETOWN: Robyn ❑e smore By. Josh 5 er City Secretary M APPROVED AS TO FORM. Skye ass n City Attorney Ordinance Number: 7-CrL1 —01 Description: Roll -forward Amendment Date Approved: Page 3 of 3 Exhibit A - FY2021 Operational and CIP Roll Forward Amendment 2021 Approved Impact of This ActionlCAFR 2021 Amended Budget Adjustment Budget Beginning Fund Balance S 7,266,408 S 35,694,171 $ 42,860,679 Bond proceeds and CIP expense are both increased by $35,000 for additional cardiac monitors at end of life that Revenues need to be replaced for the EMS program. Bond proceed Other Revenues $ 395,000 $ $ 395,000 revenue is reduced by $275,000. This amount was to be Bond Proceeds $ 24.033,278 5 (280,000) 5 73,753,278 issued for parks trail development; however, older existing bond proceeds from San Gabriel park are available and 1 allowable to use, resulting in a draw down on fund balance. ToUl Revenues S 24,428,218 $ 1280.000) $ 24.148,278 Expenses Transfer Out- Fleet $ 180,000 $ 180,000 Bond proceed revenue is reduced by $120,000 for the Capital Expense - Cardiac Monitors $ 225,000 $ 35,000 S 260,000 Teen/Rec Center Renovations due to use of prior issued Capital Expense - HVAC Natatorium $ (100,000) S 1100,0001 Parks CO bond interest. The next amendment is to reduce Capital Expense - Current Projects $ 28,238,944 $ - $ 28,238,944 bond proceed revenue and project expense by $100,000 CIP Expense - Roll Forward Projects $ 36,594,171 5 35,452,783 each for the HVAC replacement at the Recreation Center Natatorium, The bid came in lower than expected. Bond Proceed revenue and Transfer out to Fleet expense are both increased $180,000 for a bucket truck for the Signal Technician positions and a truck for the additional Inspectors added to the General Fund. TOW Expenses S 28,463.944 $ 15,709,111 S 64.031.727 Ending Fund Balance $ 3,230,742 $ (395,000) $ 2,977,130 TIA Reserve S 2,100,000 $ 2.100,000 This amendment also rolls forward CIP projects started, but not completed, by the end of fiscal year 2020 which have ongoing encumbrances and bond proceeds to be spent in FY2021. $ 1.130,742 S 30 2021 Approvad Impact of This AcIlonfCAFR 2021 Amended Budget Adjustment Bud r r Beglarking Fund Blanca $ 16,443,733 $ 106,190 $ 15,548,923 The first proposed amendment is to recognize $15,000 in beginning balance from available one-time funds from Revenues FY2020, and to appropriate the same amount in expense in Other Revenues $ 40,263,562 $ 7,900 $ 40,271,462 Administrative Services for a required increase in the Sales Tax $ 17,859,375 $ 714,375 $ 18,573,750 mobility bond program expenditures. Transfers In - Downtown TIRZ $ 9,326,677 $ 100,000 $ 9,426,677 Fire/EMS $ 7,477,004 $ 535,091 $ 8,012,095 Mlseellaneous Revenue and Administrative Services Permlts/Development $ 4,205,500 $ 2,293,8i5 $ 6,499,32$ expense are amended $7,900 each for the cost and reimbursement of printing the Atmos Franchise Agreement The next amendment recognizes $535K in additional Total Revenues S 70,132.110 S 3,051.191 $ aZ783,309 Expenses Non -Dept/ Transfers Out $ 839,000 $ 514,191 $ 1,353,191 revenue from the contract with Emergency Services District Library $ 2,820,601 $ 17,303 $ 2,837,904 8, Fire Department expenses for maintaining held back Administrative Services $ 1,863,118 $ 30,765 $ 1,893,883 vehicles increases by $41,900. The remaining amount of Fire Emergency Services $ 15,820,814 $ 98,265 $ 15,919,079 $493K is transferred out to the Fleet Fund to be used to Fire Administration $ 4,246,201 $ 21,926 $ 4,268,127 offset future vehicle purchases for Fire, EMS $ 2,454,520 $ 124,586 $ 2,579,106 Police Administration $ 2,549,296 $ 10,470 $ 2,559,766 The next amendment recognizes revenue of $SOCK as a Police Operations $ 14,292,279 $ 43,554 $ 14,335,833 transfer in from the Downtown TIRZ fund and appropriates Planning $ 1,719,727 $ 141,062 $ 1,860,789 the same amount in Environmental Services expense forthe Communications and Engagement $ 799,280 $ 45,324 $ 844,604 Downtown Concierge Service Pilot. Environmental Services Community Services $ 332,577 $ 21,312 $ 353,889 expenses are increased by $25,000 for a one-time expense Parks Administration $ 654,507 $ 7,718 $ 662,225 to relocate dumpsters to City owned property in the Parks $ 2,706,481 $ 14,944 $ 2,721,425 downtown square. Environmental Services is also increased Recreation $ 2,879,945 $ 15,730 $ 2,895,675 $15,000 for a sanitation contract consultant,$12,000 for Tennis Center $ 440,557 $ 2,360 $ 442,917 recycling program, as well as $50,000 to provide Hazardous Recreation Programs $ 1,236,490 $ 3,146 $ 1,239,636 Wiistii collection programming. Garey Park $ 974,063 $ 5,899 $ 979,962 Arts and Culture $ 57,857 $ $ 57,857 The next amendment increases appropriation in Inspections Municipal Court $ 581,191 $ 3,933 $ 585,124 and Public Works by approximately $5K each for their share City Council $ 185,734 $ _ $ 185,734 of the annual cost of utilities at the Georgetown Municipal City Secretary $ 995,328 $ 4,719 $ 1,000,047 Complex; Savings is already reflected in the Electric Fund, General Government Contracts $ 4,770,618 $ 4,190 $ 4,774,808 which previously covered these costs, Public Works cost Animal Services $ 1,098,443 $ 8,258 $ 1,106,701 cerder expenses are increased by $40,000 for one-time Streets $ 2,948,520 $ 137,605 $ 3,086,125 Right of Way cleaning, Public Works is also increased $50K Code Compliance $ 558,651 $ 3,933 $ 562,584 for the reimbursement of paratransit bus service. Environmental Services $ 9,431,924 $ 202,000 $ 9,633,924 Inspection Services $ 1,386,971 $ 132,563 $ 1,519,534 during the recent software conversion process, the Streets Public Works 5 1,389,108 $ 1D2,184 $ 2.491.292 department lost a heavy equipment operator position count budget in General Fund for FY2021. To account for this position, the next amendment increases the Streets Department budget at a pro -rated salary of $38,525. The Streets department expenses increase to recognize two additional Sign and Signal Technicians. The total cost of these two Sign and Signal Technicians pro -rated to start 02101/2021, is $73,355, Revenue for sales tax is amended for an increase of $714K, or 4% of the adopted budget, due to continued strong sales Csal Expenses S 5O,033,a01 $ 1.717,937 S 81,751,73E :nding Fund Balance S 14,542,060 S 2,038,444 S 16,580,494 :onlfngency $ 12,629.782 $ 12,626,752 lenefit Pa out Reserve $ 340,000 S $ 340,000 Iconomic Stability Reserve S 1.467,563 $ 1.467.563 mailable Fund Balance S 107.735 S 2,038,444 S 2,140,179 tax trends despite the COVI D-19 pandemic economic conditions. Revenue for permits/development is amended for an increase of $2,293,825. This is an increase of $500,000 for commecda:l permit revenue, $1,350,000 for residential permits, $190,000 for developer applications revenue, and recognition a one-time MUD/MDF payment of $253,825. Inspections expenses are proposed to increase $132,563 wish the addition of two positions and associated operational costs, Two Inspectors will help offset the Impact of the current workload in the department. Planning expenses increase to recognize two additional positions, a Senior Planner and a Planning Assistant These positions are pro -rated anticipating a February 1, 2022 start date. Total increase to planning expense is $94,630. Expenses are increased for salary market survey results for Fire, Police, Parks, Planning, Communications, Community Servkes and Public Works. Personnel expenses across multiple cost centers are increased a total of $158,000 for a one-time merit compensation for employees. Transfers out to IT Fund are increased by $3,000 for each new position Wed to the fund to cover their IT equipment and subscriptions ($21K total). Fire Operations and EMS expenses are increased by $1 V.WO for one-time payments for paramedic overtime and promotions reviews. Fire Operations Is increased $56K, ■nd Police Operations Increased $21K to move civil service public safety personnel from SOY to 100%of market. amendment recognizes encumbrances released into balance at the end of FY2020 due to projects not being to be completed by the end of the fiscal year and re- oprlates the expenses in FY2021. These Include OW for a Clty branding study, $4,190 for the fiscal ict model, $30,000 to complete the Downtown and Old n design guidelines, and $16,000 for mitlgatlon plan actable ending fund balance shows as $2.1 million. It is prxtant for Finance team and external auditors to finalize A year-end 2020. The team will then come back to until with recommendatlonsfor the available funds, such increasing the Economic Stability Reserve or other !Eons as allowable under fiscal and budgetary policy. 2021 Approved Bud Impact of This Action/CAFR 2021 Arno dsd A ualment Bud Beginning Fund Balance Revenues Sales Tax $ S 2,386,894 $ 3.977,250 $ - S 1561750 $ 2.386.894 4,136,000 The amendment'recognizes a 4% increase in the budget for sales tax revenue due to strong growth experienced in the part few months despite the pandemic economic canditlnru. Total Revenues S 3,9T7,269 $ 158,760 S 4,136,000 Expenses Street Maintenance S 4,375.000 $ - $ 4.375,000 :Total Expenses $ 4,376.000 $ - $ 4.375.000 Ending Fund Balance S 1.909.144 S 160.750 S 2,147,894 Arlarlal Reserve S 750,000 S 760,000 Available Fund Balance S 1,239,144 S 168,750 S 1,397,004 2021 Approved Budget Impact of This Action/CAFR 2021 Amended Adjualmoint ou 201 Bdgfnning Fund Balance Revenues Current Revenues $ $ 1,276,917 $ 1.050.000 $ 6,000 $ $ S 1,24217 - 1.050.000 Thisamendment re-appropriates$6.000begimmng balance and expenses for artist murals commissioned in FY2020 that warenot completed. The amendment also includes $3,500 for one-time merit compensation for employees. Total Revenues S 1,660,000 $ S t,06%000 Expenses $ Current Expenses $ 1.458,636 5 9,539 S 1.478.175 Total Expenses S 1,468,636 $ 9,539 $ 1,478,175 Ending Fund Balance S 868,281 S (3,639) $ 864,742 2021 Approved Impact or This RctionlCRFR 2021 Amended Budget Adjustmant @ud at Baglnning Fund Balance $ 220,957 S 16,867 $ 256,824 Thisamendment re -appropriates construction of a video studio in the art center building that was budgeted but not Revenues able to be completed in FY2020. Current Revenues S 125,250 $ - $ 125,250 Total Revenue& $ 126,250 S - S 125,258 Expenses Other Expenses 5 66,500 $ 35,867 $ 102,367 Transfer Out - Fleet Fund S 33,500 S - S 33,500 Total Expenses $ 100,000 $ 36.867 $ 138,867 Ending Fund Balance $ 246,207 S $ 248,207 2021 Approved Bud of Impact of This ActloWCAFR Adjustment 2021 Amended Budge,! Beginning Fund Balance Revenues Current Revenues $ S 290,001 105.500 80.000 $ 290,001 $ 185.500 This amendment recognizes an increase in permit activity and the resulting increase in revenue from permit lechnoiogy fee. Total Revenues ; 105.500 S 80,000 S 165,500 Expenses Currentfxpenses $ 191,700 $ S 191.700 Total Expanses $ 191,700 $ - $ 191.700 Ending Fund Balance S 203.801 $ $0,000 S 263,801 2021 Approved Bud et Impact of This ActlonlCAFR Ad ustment 2021 Amended Bud of Beginning Fund Balance Revenues Current Revenues $ 2,345 5 $ 9,043 $ S M386 S This amendment re -appropriates expenses for equipment ordered in FY2020 that was not received until FY2021. Total Revenues $ - $ S - Expenses Current Expenses $ - $ 9,043 $ 0.043 Total Expenses $ - $ 0.043 S 9,443 Ending Fund Balance 2,345 $ - S 2,345 2021 Approved Budget Impact of This ActlonlCAFR 2021 Amended Adjustment Budget The amendment recognizes a 4% increase in the budget for sales tax revenue due to strong growth experienced in the past few months despite the pandemic economic conditions. This amendment also re -appropriates CIP projects started but not completed by the end of fiscal year 2020 which have ongoing encumbrances and bond proceeds to be spent in FY2021. Baginning Fund Balance $ 13,646,669 12,476.813 $ Revenues Current Revenue $ 10,660,000 $ $ Sales Tax S 7,937.500 $ 317,500 $ 26,022.4112 10.660,000 a,255,000 Total Revenues S 18.697.600 S 317.600 S 18,915,000 Expenses Current Expenses $ 16,803,629 $ - $ CIP Projects- Roll Forward 5 5 12.476.813 $ 16,803.629 12.47SA13 Total Expenses $ 14.803,629 5 12,476.813 S 29.280,442 Ending Fund Balance S 16.339,640 $ 317,600 S 16,667,040 Contingency S 1,984,376 S 1,984,375 Debt Service Reserve S 3,464,232 $ 3.494,232 Avallable Fund Balance $ 0,060,933 $ 317.500 $ 10.178,433 2021 Approved bud [ Impact of This ActfonlCAFR Adjustment 2021 Amended Bud al en,r Beginning Fund balance Revenues Current Revenue Sales Tax $ $ $ 8,846,777 $ 19,000 $ 1.984.375 $ - - 79,375 $ 8.846.777 $ 19,000 S 2.053,750 The amendment recognizes a 4% increase in the budget for sales tax revenue due to strong growth experienced in the past few months despite the pandemic economic conditions. The next amendment reduced funds available for Economic Development Projects by $1M and increases the Transfer Out by $1M fortheTitan project. The transfer is to the Electric Fund to cover its costs for the project. Total Revenues $ 2,003.376 $ 791376 $ 2,Q62,769 Expenses Other Expenses $ 684,355 $ $ Economic Development Projects 5 9,256,391 $ (1,000,000) $ Transfer Out S 200,169 $ 1,000,000 $ 684,355 8,256,391 1.2DD.169 Total Expenses $ 10,140,916 $ $ 10.140.915 Ending Fund Balance $ 7011,237 S 79,375 S 787,912 contingency $ 606,498 S 606.A66 Debt Service Reserve S 202,769 S 202,762 Available Fund balance S - $ 79,376 S 79,375 2021 Approved Impact of This AcfiosuCAFR 2021 Amended Budget Ad uslmont Bud 540 - Joint Services Fund Beginning Fund Balance $ 2,032,470 $ 2,0321470 Thu firstamendment restores $d,000 to the Legal Department's training budget. The second amendment Revenues appropriates $65K through Customer Care, Purchasing and Depa rtment ARoca[ions $ 18,2A730 5 - $ 1$230,730 Systems Engineering for their share ofthe annual cost of utilities to operate the Georgetown Municipal Complex facility. The savings is already reflected in the Electric f rids 'Total Revenues $ 18,230,730 $ $ 16,230,730 Expenses Legal $ 1,040,801 $ 7,146 $ 1,047,947 budget, which was previously covering the bills for all Customer Care $ 5,815,418 $ 170,995 $ 5,986,413 departments in the building. The amendment also includes Purchasing $ 957,623 $ 44,346 $ 1,001,969 expenses of$3,500 in Purchasing for an Amazon Business Systems Engineering $ 2,700,649 $ 52,262 $ 2,752,911 Prime subscription for the City. This will save shipping costs Finance Administration $ 1,246,039 $ 7,870 $ 1,253,909 across all funds throughout the City, as well as staff time Accounting $ 1,255,046 $ 9,438 $ 1,264,484 administering change orders for shipping. Organizational Development $ 339,650 $ 2,360 $ 342,010 Conservation $ 803,853 $ 2,360 $ 806,213 Finance Administration and Systems Engineering are Economic Development $ 565,544 $ 3,146 $ 568,690 Increased for salary market survey results. Personnel costs Human Resources $ 1,493,902 $ 8,652 $ 1,502,554 are increased $80K across multiple cost centers for a one - Citywide HR $ 1,219,444 $ - $ 1,219,444 time merit compensation to employees. Customer care is Non -Dept / Transfers Out $ 606,999 $ 3,000 $ 609,999 amended $69K for billing printing services, $59,747 for a new FTE; Business Systems Analyst, and a transfer out to the IT Fund are increased by $3K for the IT equipment and software subscriptions for the new position in Customer Care. Systems Engineering is increased $25,000 for continued consulting on implementing a Transportation Impact Fee. The Joint Services Fund contingency reserve is reduced. The Total Expe[ses S 113,044.909 S 311,674 $ 18,311 Endfng Fund balance S 2,218.232 S 1311,674) S 1,006,6611 Contingency $ 2,218,232 $ 1311.674) S 1,906,658 Avallahle Fund Balance S $ 0 $ 0 cost allocation model will have to increase rates in future years to recover the fund balance required to meet policy, 2021 Approved Impact of This Budget Adjust Beginning Fund Balance S 4,268,083 S Revenues Other Revenues S 5,217,079 5 Vehicle Lease Allocation S 1,909,346 S Insurance Proceeds Transfers In - GCP Transfers In - General Fund $ $ Transfers In - Electric $ 274,500 S Total Revenues S 7.400.926 $ Expenses Vehicle Purchases - New Replacements $ $ Vehicle Purchases - New Vehicles $ $ Vehicle Body Repair $ $ Vehicle Maintenance $ 558,280 $ Other Expenses $ 6,849,668 $ Capital Equipment- Roll Forward 8 $ Ending Fund Balance $ 4 Conling_oncy_ S Non Operatlnu Reserve 3 1 Balance S 2.317.084 $ 1,576,740 $ 5,844,823 This amendme ni roffs forward S1.1 million inbeglnning balance and In capital equ 1pment expense for pu re hoses started but not completed by the end of flscal year 2020. • $ 5,217,079 The next proposed amendment includes increasing Vehicle (339,217) $ 1,570,129 Lease Al local k)n Reve nue and Vehicle W knen a nce 128,602 $ 128,602 Expense for 541,900each for the maintenance of held back 180,000 $ 180,000 vehicles for the Fire Department. The second amendment It 493,191 $ 493,191 to recogniza a ire War In from the General Fund for Saga 475,875 S 750.375 to hold In fund balance for future Fire vehicle purchases. This comes from the ESO 8 contract revenue. The next amendment is to recognize $283,140 in beginning 938,461 $ 8.339,376 154,757 $ 154,757 202,875 $ 202,875 balance from insurance proceeds booked In the prior year, 327,141 $ 327,141 as well as $129,603 of insurance proceeds revenue pending 45,400 $ 603,680 in this fiscal year, and to appropriate $327K for repair 7,865 $ 6,856,533 expenses of hail damaged vehicles. The next amendment 1,113,863 $ 1.113.863 appropriates $134K in expense to purchase replacement vehicles that were totaled in a hail storm, The next amendment is to recognize $179,738 of beginning fund balance for insurance proceeds posted in the prior year, FY2020, for the 2 totaled electric trucks. There is also a transfer in of $81K from Electric Fund for bond proceeds to cover the remaining cost of replacing the 2 totaled 1,851,99t $ 9,258,849 663.290 S 4,925,350 S 519,975 439,191 S 1.864,151 electric trucks and a transfer in of $22,875 to cover the remaining cost of two trailers that were approved in the budget process. Vehicle purchases expense is increased to buy the new replacements for these 2 units, 224,099 S 2.641,183 There is also an amendment to recognize $180K of revenue transfer in from other funds, and $180K of expenses to purchase the 2 vehicles to support the new Inspector position and the new Sign and Signal positions added to the General Fund in this amendment. Finally, personnel costs are increased $7,865 for one-time merit compensation for employees. 2021 Approved Budget Impact of This ActionlCAFR 2021 Amended AciJustment Bud I Beginning Fund Balance Revenues Current Revenues $ S 2,060,773 $ 3.74Q,380 S 128,619 $ - $ 2,179,392 3-740,380 Expenses are amended for salary market survey results, as well as for one-time merit compensation for employees. This also re -appropriates $128K of funds for HVAC- maintenance projects not completed in FY2020- ;Tnlaf Revenues S 3,740.300 S - $ 3,740,380 Expenses Current Expenses $ 3,976,296 $ 137,19S 8 4.113.491 Total Expenses $ 3,976,29g S 137,196 $ 4,113,01 Ending Fund Balance S 1,614,857 S 18,570) $ 1,606,201 Coniingoncy Reserve S 473.S82 $ 473,982 Capital Reserve $ 1,340,876 S i8,576) $ 11332,299 Available Fund Balanca $ _ 0 S 0 2021 Approved Imp8C1 of This Actlon1CAFR 2021 Amended Budget Adjustment Bud t r + Beginning Fund Balance $ 394,229 $ 190,368 $ 584,697 Thls amendment re -appropriates expenses for sidewalk mainlenan[e and park improvements not completed in Revenues $ - Fy2020. Current Revenues S 456,100 S - S 456,100 Toot Revenues $ 459,109 S S 46S,100 Current Expense$ $ 311.018 S 190,368 5 501,386 Total Expanses S 311,018 $ 19e,398 $ 601.386 Ending Fund Balance $ 639,311 S S 639.311 2e21 Approved Budgal: Impact of This Action/CAFR 2021 Amended Adjustment Budget + rr Beginning Fund Balance Revenues Current Revenues $ S 433,376 $ 794,742 $ - $ - $ 433,375 794.742 This fund is increasing appropriation try $5,000 for expenditures for an economic feasibility study for the TIRZ as previously approved by Council. The fund will need to rebuild the debt service reserve in future years. Total Revenues S 794,742 S - S 794,742 Expenses Current Expenses $ 623,3W S 5,900 S 628,368 Total Expanses S 623,368 S 6,000 $ 979,369 Ending Fund Balance S 604,749 S [5.000) S 699,742 Debt Service Reserve S 610,820 S (11.071) $ 599,749 Available Fund Balance S 16,071) $ 6,071 $ - 2021 Approved Impact of This ACtlpn/CAFR 2021 Amended Sudg2t Adjustment Budget Beginning Fund Balance S 337.828 S 156,760 $ 493,686 This amendment recognizes savings in the fund in FY2020 and rolls forward $100,000 of available beginning balance. Revenues !t then appropriates a transfer out to the General Fund of Current Revenues 5 346, 58D $ - S U6,560 $100K to cover the cost of a one-year pilot program for concierge garbage and recycling services in the defined downtxnvn area as previously approved by Council. This ii s Total Revenues S 340.680 S $ 34S.680 Expenses fe-appropriates the remaining landscaping design contract Current Expenses $ 600,000 $ 55,760 $ 655.760 for City Center of $55,760. TransferOut- GeneralFund S 5 IDD.DDO $ 100-000 Total Expenses S 600.000 $ 166.760 S 766,760 Ending Fund Balance S 84,d(IS $ S 84,408 2021 Approved Budget Impact of Tills Actlon7CAFR 2021 Amended Adjustment Bud t Revenue from Transfers In and Expenses for IT equipment and software are each increased by $27,000 for the 9 new positions added in the General, Joint and Water funds in the amendment. Personnel expenses are increased $25K for the one-time merit compensation, and Reserve forcapital Is reduced by the same amount. _ Beginning Fund Balance $ 1,726,216 S - $ Revenues Current Revenues $ 9,622,591 $ - S Transfer In $ 54,000 5 27ADD S 1,726,215 9,622,591 81-000 Total Revenues S %67%691 $ 27,000 S 9.703,591 Expenses Current Expenses $ 9,179,384 $ 25,168 $ Computer Hardware $ 808.542 S 27,000 S 9,204,552 835,542 Total Expenses S 9,907,926 S 6$168 S 10,040,094 Ending Fund Balance $ 1,413,860 S 126,169} S 1,388,712 Contingency S 1,083,441) S $ 1.063,4 % Reserve for Capitol S 360,431 S (25,1691 S 336,263 Available Fund Balance 2021 Approved Budget Impact of This Action/CAFR 2021 Amended Adjustment Budge Beginning Fund Balance Revenues Current Revenues $ S 1,219,047 $ 4,166.500 $ 209,087 S - $ 1,428,114 4.156,500 This amendment re -appropriates ongoing construction 10% match costs associated with TXDot Aviation grants. Legal expenses are increased $95,000 for rate review. Personnel expenses are increased for a one-time merit compensation to employees. Additional appropriation of $70K is needed for equipment ifpm ACTC Communication CARES. Total Revenues $ 4,1MIM 4 - S 4,1S6,500 lxpenses Current Expenses S 4452,051 S 378,393 $ 4,83D,444 Total Expenses S 4,452,051 S 371,393 S 4493fi_ Ending Fund Balance $ 923,496 S (160,326) $ 764,1170 Contingency 3 332,9f7 $ Molill7 Ream* for Debt service S 141,470 S 141,478 Available Fund Balance S 449.101 S (102.3261 S 278,776 2021 Approved Impact of This ActionlCAFR 2021 Amended Budget Adjustment Brrd Bt Beginning Fund Balance $ 18,892,253 $ 810,462 $ 19,702,705 Several amendments are proposed for the Electric Fund in contlnued effort to improve the fund's financial position Revenues and to benefit electric customers. First, $BOOK of beginning Other Revenues $ 6,131,560 $ - $ 6,131,560 fund balance and $1.2 million of CIP expense are rolling Electric Charges $ 83,982,278 $ (5,000,000) $ 78,982,278 forward from FY2020, These funds are to complete multi - Bond Proceeds $ 5,648,625 $ 1,000,000 $ 6,648,625 year projects and to continue to use available bond Transfers In $ 379,308 $ 1,000,000 $ 1,379,308 proceeds. Electric Charges revenue budget is reduced by $5 million for the 1 cent reduction in the Power Cost Adjustment- The Non -Operating Reserve is lowered but still Total Revenues S 96,141,771 $ (3,000,000) $ 93,141,771 xpenses within bounds of financial policy. Non-Dept/Debt Service S 4,152,805 $ - S 4,152,805 Non -Dept / Transfer Out S 4,756,000 $ - S 4,756,000 Expenses for salary and benefits are reduced by $500K in Transfer Out - Fleet Fund S 274,500 $ 475,875 S 750,375 Electric Engineering and by $1.5M in Transmission and Capital Improvement Projects - Current $ 5,351,250 $ 1,547,000 5 6,898,250 Distribution cost centers. These labor costs will be CIP Projects- Roll Forward S $ 1,267,893 S 1,267,693 capitalized to the Capital Improvement Projects. The Electric Technical Services 5 722.419 $ (10,654) S 711,765 ransmtsalon and Distribution operations budget for Electric Administration 5 9,026,647 $ (288,598) S 8,738,050 replacement meters is reduced by $130,000, Metering Services 5 2.042,512 $ (33,133) S 2,009,379 Electric Resource Management $ 60,332,820 $ 1,573 S 60,334,393 Bond Proceed revenue is increased by $372,000 for the Electric Engineering - Operations 5 1,151,223 $ (514,354) S 636,869 purpose.ofdebt-funding vehicles on the replacement Transmission and Distribution -Operations $ 4,527,761 $ (1,478,765) S 3,048,997 schedule, and the funds are transferred out to Fleet Fund Electric Systems Operations 5 1,584,011 $ (135,109) S 1.448,903 where the units are purchased, Proceeds are further Increased $81,000 for totaled vehicles needing replacement that were not on the planned schedule. Insurance proceeds do not cover the full replacement cost. There is a corresponding increase in Transfer Out to Fleet Fund where vehicles are purchased on behalf of Electric. The Fleet Lease Allocation expense is reduced $396,617 as part of the transition to debt -funding replacement vehicles. The reduction is spread across 5 cost centers. Debt payments will increase for Electric in subsequent fiscal years, but the debt coverage ratio will be affected minimally. Total Expenses $ W21,948 S 831,729 S 114,753,677 inding Fund Balance S 21.112,076 $ 13.021.277) $ 111,0905-9 :Ontingency S 4.018,794 $ 4.018.754 loft Operating Reserve S 16.847.362 $ 16,262,3631 $ 10,694,909 reserved Bond Proceeds S 1.246.960 $ 2,231,086 $ 3,477,646 tvallabie Fund Balance S $ 10) $ (a) Bond Proceed revenue and Capital Improvement Project Expense are both increased by $100,000 for consulting engineer services. There is also a $200K increase in bond proceed revenue and CIP expense for the upgrade ofthe GeoDilgltaI software. The next amendment includes revenue from Transfer- In from GEDCO for $1 million, and increase to CIP Expense of $1 million, both for the Titan economic development project approved by Council, lectric Administration costs are increased for the market dary study. Personnel expenses are increased $50K rroughout the cost centers for a one-time merit zmpensetion for employees. Ina6y, the Reserve for Bond proceeds is increased by $2.2 dilion to pay off the remaining debt services on the ansformer assets sold to LCRA. The original $1.2 million as an estimate, and since the sale is completed the assets are finalized, 2021 Approved Bud at Impact of This ActionlCAFR 2021 Amended uslrnant Bud at r . :1330 Beginning Fund Balance Revenues Current Revenues Bond Proceeds $ $ 1,617,677 $ 4,351,000 $ $ 722,749 $ - $ (500,000) $ 24340,42S 4,351,000 1500,000J This fund is amended to recognize it's share of the annual cost of utilities at the Georgetown Municipal Complex. Savings in the Electric Fund is already accounted. The amendment reduces bond proceeds revenue of $500,000. Available proceeds will be used for existing projects. This amendment also re -appropriates $722K of beginning balance and CIP expense for projects started but not completed by the end of fiscal year 2020. Personnel costs are increased $6,300 for a one-time merit compansation.to employees. Total Revenues S 41761,000 S (600.000) S 3,861,000 Expenses Current Expenses $ 4.368,436 $ 11,058 $ CIP Prolectz - Roll Forward $ 722,749 S 4,379,494 722.749 Total Expenses $ 4.368,436 S 733.807 S 5,102.243 Ending Fund Balance $ 1,600.241 S (611.068) S 11089,183 Contingency $ 309.470 S 389,470 Reserve for Debt service S 480,862 S 480,692 Avollablo Fund Balance S 736,109 $ 1511,OSS1 S 219,061 2021 Approved Impact of This ActlonfCAFR 2021 Amended Budget Ad uatment Budge 660 - Water Fund The amendment recognizes the fund'sshareof utility costs Beginning Fund Balance S 31,137,205 $ 84,374,613 $ 115,511,818 at the Georgetown Municipal Complex facility. Savings are Revenues already accounted in the Electric Fund. Water Current Revenues $ 88.324,750 $ S 88.324,750 Administration is amended to add an additional FTE, an Operations Engineer. This position is an additional $93,750 plus an increase in the transfer out to IT by $3,000 for the Total Revenues S 89,324.760 $ 5 88,324,750 Expenses new position's cost of equipment and software. Personnel Other Expenses $ 58,565,256 $ 53,336 $ 58,618.594 Casts are increased by $50K for one-time merit Water Administration $ 26,277,319 $ 105,714 $ 26,383,033 compensation for employees. CIP Projects- Roll Forward $ S6,254,949 5 BS_254,949 This amendment rolls forward $86.2 million in capital project expense for numerous projects that span multiple years and were not completed in FY2020. The beginning balance roll forward is $2 million less because some of the available funds are already in the approved beginning balance. Total Expenses S 84,842,677 S 86,4134999 S 171.260,676 Ending Fund Balance $ 34161%376 S 12,039,306j S 32,579,932 Contingency S 9,127,142 $ 9,127.742 Non -Operating Resurva $ 10,000,000 S 10,000.000 Available Fund Balance $ 16,491.036 $ (2.039,386) S 13.452.250 TOTAL CHANGE IN EXPENSE APPROPRIATION $ 141,020,264 POSITION CONTROL SCHEDULE - FTE 775.50 1.00 Heavy Equipment Operator, General Fund - Streets 2.00 Sign and Signal Tech, General Fund - Streets 2.00 Building Inspector, General Fund - Inspections 1.00 Senior Planner, General Fund - Planning 1.00 Planning Assistant, General Fund - Planning 1.00 Business Systems Analyst, Joint Services Fund - Customer Car 1.00 Engineer, Water Fund - Water Admin 9.00 784.50 Exhibit B - CIP Roll Forward Detail by Fund, Cost Center, and Project Name Roll Forward BudgetsRoll 120 CCO211 Forward ADA FACILITIES 650,000 GAREY PARK 254,874 KATY CROSSING TRAIL 17,780 NEIGHBORHOOD PARK DEV 72,078 SAN GABRIEL PARK IMPR 115,404 TRAIL DEVELOPMENT 268,341 CCO211 Total 1,378,476 CC0302 ERP PROJECT 769,466 CC0302 Total 769,466 CC0319 HVAC REPLACEMENT 800,000 CC0319 Total 800,000 CC0402 FIRE SCBA 290,000 PUBLIC SAFETY EQUIP(CARDIAC MONITORS) 225,000 515,000 1,754,588 1,754,588 CC0402 Total CC0526 SW BYPASS/WOLF RANCH CC0526 Total CC0533 TRANSFER STATION/LAND 5,089,556 CC0533 Total 5,089,556 CC0602 DOWNTOWN LANDSCAPING & PUBLIC ART 50,960 DOWNTOWN PARKING EXPA 21,059 DOWNTOWN PARKING GARA 297,205 DOWNTOWN WEST SIGNAGE 125,000 EOC SIREN SYSTEM 15,525 FIRE STATION 6 287,109 FIRE STATION 7 718,073 FUEL STATION 1,100,000 GMC REMODEL 250,000 CC0602 Total 2,864,930 CC0702 DIGITAL MOBILE VIDEO (Body Cameras) 62,588 CC0702 Total 62,588 CC0802 AUSTIN AVE. (SH29-FM2243) 47,984 AUSTIN AVENUE BRIDGE 12,630 DOWNTOWN SIDEWALK 1,103,959 FM 1460 948,982 INTERSECTION IMPROVEM 1,157,908 LEANDER RD(SW BYPASS) 6,459,279 SE INNER LOOP ROCKRIDE 115,000 SHELL ROAD SIDEWALK 26,070 SOUTHWESTERN BLVD 3,586,323 WESTINGHOUSE/SCENIC TRAFFI 568,051 CC0802 Total 14,026,186 CC0846 FM 971 3,832,303 NORTHWEST BLVD BRIDGE 4,185,787 SOUTHEAST INNER LOOP 315,290 CC0846 Total 8,333,380 120 Total 35,594,171 402 CC0500 FM971/Fontana 48,657 Rabbit Hill Rd _ 4,386,209 Riuery Ext (Williams Dr) 251,123 SE Inner Loop Widening 6,250,000 SH29 1,540,824 CC0500 Total 12,476,813 12,476,813 i 4Tdtal'' 520 CC0320 Fire Vehicles Police Vehicles 755,829 178,715 Vehicles CC0320 Total 179,319 1,113,862 Mw Tom ,+l - 1,113, 862 612 CC0557 DB Wood 1,612 IH35 Mobility Project 28,822 New Development 1,237,180 Shell Rd Feeders 279 CC0557 Total 1,267,893 612 Fatal 1,267 893 i 642 CC0845 18th and Hutto Drainage 158,824 Curb & Gutter 263,925 Drainage Improvements 300,000 CC0845 Total 722,749 642 Total 1 722,749 662 CC0526 BERRY CREEK INTER (BC 4 25,777,976 CEDAR BREAKS CR 255 (WD14-2) DB WOOD/ PASTOR 24 DEDI EARZ 236,730 1,817,359 2,420,842 2,337,127 _ GATLIN/TERA VISTA IMPRO 450,000 LEANDER INTERCONNECT 192,038 LIFT STATION UPGRADE 1,173,593 LWTP RAW WATER INTAKE 16,300,817 MISC LINE UPGRADES 410,263 PARK LIFT STATION & FOR 2,981,039 PUMPS & STORAGE 1,000,000 RABBIT HILL WATERLINE RONALD REAGAN/DANIELS M ROUND ROCK SUPPLY LINE SAN GABRIEL BELT PRESS 1,050,000 201,411 989,063 261,450 SAN GABRIEL INTER SGI-2 4,375,055 SAN GABRIEL WWTP 1,240,262 SHELL ROAD WATER LINE 6,111,101 SOUTH LAKE WTP 8,308,615 SW BYPASS WATER H24-1 339,689 TANK REHABILITATION 1,931,688 WATER MAINS 1,173,749 WEST LOOP (H-1A) 1,671,615 WW INTERCEPTORS 608,431 WWTP UPGRADE/EXP 1,150,000 PARK WTP CLEARWELL (TANK DEMO) CCO526 Total 992,279 85,502,192 CCO527 AM SYSTEM 750,000 CCO527 Total 750,000 CCO529 PLANT UPGRADE CCO529 Total 662 Totaf -immmcmmmr- 2,757 2,757 86,254,949 Grand Total 137,430,437 Exhibit C - Position Control Schedule 100 General Fund CCO107 Planning CCO202 Parks Administration _ 000210 -Library CCO211 Porky CCO212 Recreation CCO213 Tennis Center CCO214 Recreation Programs CCO215 Gorey Park CCO218 Arts and Culture _CCO316 Municipal Court C0402 Fire Support Services/Adminlstratlon T CC0422 Fire Emer�Services CC0448 EMS CC05361nspection Services OMWI AdmirlistratlVe Services CC0605 Community Services 000635 Clty Secretary Services 00655 Commu_nications/PublicEngagement CC0702 Police Administration 000742 Police Operations. CC0744 Animal Services CCO745 Code Compliance _ 000802 Public Works CCO846 Streets _ 1Gildlal 201 Tourism CCO208 CVB 201 Tourism Total 244 Paramedic Fund _CC0448 EMS 244 Paramedic fundTolal 500 Fatlllties Maintenance Fund CEO 319 Facilities 500 Fatilltles Maintenance Fund Total 520 Fleat Services Fund CC0320 Fie e t 520 Fleet Services Fund Total 54D Joint Service Fund CC0302 Finance Admltl_ls_trat_ion CC0315 Accounting CCO317Puri; hasing CCO321 Customer Care CC0502.Gedrgetown utility Adminiaratitin _ CC0503 ftanitaUonal and Operational Excellence 000526$ystems@r+ TTring _W.. CCO534 Conservation_ _ _ _ CCO547 Business Spasm Services _ CC0637 Economic DoWopment CC0639 Human Resources _� CC0654tegal S4D Joint Service Fund Total 570 f &matlon Technology Fund 000652 IT Infrastructure CC0662 Appllcat Ions_ CC0672 Fiber CC0682 IT Ad�m-5t rat ion CC0692 IT Public Satety 5701nformatTon Technology Fund Total 600 Airport Opera I ions ... .............. .... CC0636 Airpor t 600 Airport Operations Total 610 E€ectric Services CCO521 Electric Tech n Ica l Services CCO522 Electric AdministratIon CC0524 Metering Services CCO525 T&O Services 12.00 13.00 13.00 13.00 2.00 15.00 2.00 2.00 2.00 2.00 _ _ _ 2.00 23.50 23.501 23.50 23.50 - 23.50 20.00 21.00 20.00 20 00 20.00 _ 21.00 21.00 22.00 2200 3.50 3.50 3.50 3.50 _ _2_2.00 3.50 5.00 5.00 5.00 5.00 _ 7.50 7.50 _ 7.50 7.50 _5.00 7.50 0.50 0.50 0.50 0.50 6.50 6.50 0.50 6.50 6.50 6.50 14.00 15.00 15.00 T 15.00 15.t10 112.00 23.00 17.00 87.50 106.00 106.00 112.00 23.00 23.00 T 15.00 15.00 2.00 23.00 14.00 15.00 9.00 , _ 9.00 _ 12.00 11.00 . _ _ - 2.00 2.00 _14.00 2.00 _ 6.00 , 6.00 6.00 6.00� 6.00 3.00 3.00 4.00 5.00 5.00 i 4.00 4.00 4.00 4.00 4.00 _ _ 109.50 110.50 116.50 118.50 118.50 _ 10.50 11.5oT 11.50 12.00 12.00 5.00 _ 5.00 6.001 6.00 &.07 4.00 4.00 5.001 5.00 500 _ 19.75 19.75 1900 19.00 300 22.00 387.75 435.25 448.50 457.00 7.00 464.00 4.50 4.50 5.01. 5.00 5.00 4.50 4.5D 5.06 5.0 5.00 22-50 - 22.50 6.00 6.00 600 7.00 7.00 Coo 6.00 6.00 7.09 7.00 9.00 10.00 1000 1000 10.00 9.00 10.00 10.90 10.00 10.00 F 6.00 6.00 6.00 6.00 6.00 12.00 12.00 11.00 11.00 _ 12.00 8.00 8.00 9.00 9.00 9.00 24.00 , 24.00 25.00 _ 26.00 1.00 27.00 10.00 9.00 - - - - 400 3.00 3.00 3.00 moo 19.00 20.00 21.00 _ _ 21.00 3.00 - 5.00 4.00 4.00 3.00 10.00 10.00 10.00 - 4.00 4.00 4.00 4.00 4.00 8.00 8.00 12.00 12.00 12.00 5.00 5-00 5.00 5,00 5.00 22.50 25.00 25.00 11.00 • 11.00 13.00 2.00 8.00 44D 13.00 2.00 - - 8.00 - - 4.00 22,50.� 25.40 25.00 39.00 5.50 600 600 600 1 6.00 5.50 6.00 6,DD 6.00 6.00 _ 5.00 5.00 _ 5.00 4.00 4.00 _ - - 3.00 4.00 4.00 12.00 12.00 12.00 11.00 11.00 33.00 33.00 33.00 33.00 33,00 CCO537 Electric Resource Management 3.00 3.00 CC0555 Electric Systems Operatians 16.50 16.50 14.00 16.00 !` CC0557Electr1cal Cnglneering_ 700 _ 7.00 7.00 800 _16,00 8.00 610 Electric Services To 76.50 76.50 74.00 76.00 76.00 640 5tormwater 5ervlces CCO845 5tormwater 850 8.50 8.50 8.50 8.50 640 5tormwater Services Total, _ - 8.50 8.50 8.50 8.50 8.50 660 Water Services CCO527 Water Services Administration 0.50 1.00 3.00 4.00 1.00 5.00 � CC0529 Water Plant Managome nt _ 8.00 9.00 9.00 9.00 9.00 _ CCO531 Wastewater Plant Management 7.00 7.00 7.00 7.00 7.00 000553 Water Operations 4300 _ 47.00 48.00 47.00 47.00 660 Water servlcesTotal 58.50 64.00 67.00 67.00 1.00 68.00 Grand Total 710.25 745.75 760.00 775.50 9.00 784.50