Annual Budget Of the City of Gonzales Fiscal Year

Transcription

1 Annual Budget Of the City of Gonzales Fiscal Year For the Year Ending May 31, 2018

2 CITY OF GONZLAES BUDGET TABLE OF CONTENTS Budget Address 1 Fund Balance Worksheet 7 Sales Tax Budget 9 General Fund Budget 13 Utility Fund Budget 38 Utility Rate Tables 50 Capital Outlay Budget 53 Capital Outlay Expenditure Chart 54 Streets & Drainage Equipment 55 Capital Road Improvement Project 56 Recreation Capital Outlay 57 Building and Grounds 58 Code Enforcement Capital Outlay 59 Administration Capital Outlay 60 City Room Capital Outlay 61 Civic Center Capital Outlay 62 Fire Department Capital Outlay 63 Police Department Capital Outlay 64 Wastewater Capital Outlay 65 Water Department Capital Outlay 66 Gas Department Capital Outlay 67 Municipal Park Inter-Departmental Project 68 Wastewater Impact FeeFund 70 Tanger Mall Economic Development District Fund 72 Industrial Development Board 74 Liability Insurance Summary 76 Workers Compensation Insurance Summary 77 Health Insurance Summary 78 Property Insurance Summary 79

3 BUDGET ADDRESS These budgets reflect a projection of the requirements necessary to ensure that the City of Gonzales continues to provide the level of services it currently provides. There are some assumptions that must be set forth that are relative to the overall operation of the city. Those assumptions are detailed below. SALES TAX BUDGET Sales taxes account for 70% of the revenues in the General Fund and a substantial portion of the revenues in the Capital Outlay Fund. The administration watches sales tax revenue as an important indicator of the city s ability to provide services in the future. The administration projects that the city will collect $14,551,000 in sales taxes in the current fiscal year compared to $14,180,000 in the previous year. This represents a 2.5% increase in sales tax revenue. Fiscal Year Sales Tax Collections % Increase from Prior Year FY 2017 $ 14,800, % FY 2016 $ 14,180, % FY 2015 $ 14,065, % FY 2014 $ 13,757, % FY 2013 $ 12,920, % The increase in sales tax can be attributed solely to the jump in retail sales related to flood recovery efforts. This is not an increase that we expect will last indefinitely. Outside of flood recovery, sales tax collections in the city began to stagnate early in the past year despite the opening of many new business and fast food restaurants. We believe this is the result of two primary trends. The first is the shifting of retail sales from the city to the parish. Ascension Parish has seen an accelerated growth of retail that was once much more prevalent in the city. There are now two Walmarts open in the parish outside of Donaldsonville and Gonzales, with a third soon to open, along with a new Frais Marche grocery in Prairieville, and several drug stores (CVS & Walgreens) which are huge sales tax generators. The recent closing of the K-Mart in Gonzales will also have an effect on the pharmacy sector. Additionally, the current uptick in online sales is really cutting into sales of our more traditional brick and mortar retailers. This is a trend that the administration is watching closely. During the latter part of the year sales taxes rebounded. We believe this was caused mostly by sales related to August 2016 flood recovery purchases. The administration has decided to take a conservative approach and set the projected sales tax revenues for the upcoming fiscal year at $14,400,000. 1

4 OTHER REVENUES Other significant sources of revenues in the General Fund include: Revenue FY 2018 Budget Property Taxes $ 1,100, License & Permit Fees $ 1,369, Franchise Fees $ 962, PERSONNEL AND HUMAN RESOURCES Retirement The Municipal Employees Retirement System (MERS) employer portion of the retirement premium will increase by 1.5% percentage points to 24.75%, representing a $73,000 increase. The employer portion of the Municipal Police Employees Retirement System (MPERS) will decrease by 1.0 percentage point to 30.75%, or $28,300. GONZALES PERSONNEL RELATED COST 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 10,721,229 10,293,349 11,113,547 11,514,840 12,051,445 12,453,497 4,000,000 2,000,

5 Reorganization of Recreation Department and the Creation of Buildings and Grounds The city has seen steady growth in the number of buildings that it must manage and maintain to run city operations, including several facilities that the city rents for events. In the current fiscal year the city acquired the building at 320 E. Ascension Street which it rents to the Office of Motor Vehicles and other tenants. This has created a new revenue stream that we will circulate back into building maintenance. We have traditionally handled many of these tasks using public works employees within the Recreation Department. In light of the increased maintenance requirements, the city will reorganize the Recreation Department into a Buildings and Grounds Department and a Recreation Department, with the majority of the employees moving to Buildings and Grounds. A few of the employees will be considered swing employees who may do work in both departments, depending on the amount of labor needed at the ballfields during the busy sports seasons. With this reorganization, we are also recommending the elimination of one position. We have included organizational charts within this budget illustrating the positions allocated to each department. Athletic Fields Maintenance Services In the current year, the city has successfully experimented with contracting within the Recreation Department for athletic field maintenance services. The city intends to extend this contract. Recreation Management The city has realized steady growth in its athletic programs. The city manages boys and girls leagues for both baseball and basketball, provides several facilities to the Gonzales Soccer Club, provides facilities for a swimming league and public swim, and will soon be providing facilities for a youth football league. The city currently has an $18,000 contract with Allsport Recreation to manage its baseball leagues. We are recommending increasing this contract to $48,000 to handle all facets of our sports leagues, which will include league management, handling on-line registrations, insurance, and league sponsorships. Allsport will be responsible for recruiting, training, and supervising all seasonal employees for the sports leagues. Most importantly, Allsport will be responsible for consistently administering all applicable laws, rules, and regulations set forth by the Mayor, City Council, and Recreation Commission. Personnel Requests As part of the reorganization, we are requesting the upgrade of one laborer position (Range 1) in the Recreation Department to a Field Maintenance Apprentice position (Range 3). This position will be a full time employee tasked with working with the field maintenance contractor to learn all elements of athletic field maintenance, and to ensure that all related facilities, such as concession stands, bathrooms, bleachers, scoreboards 3

6 and speaker systems are all kept in clean working order. This employee may direct other employees who will be needed in the Recreation Department during the busy sports seasons. In anticipation of the retirement of the current City Clerk in the upcoming fiscal year, we have included additional funds in this budget to hire a new City Clerk. We expect that the incumbent in this position will spend several months paralleling the existing City Clerk and training in all aspects of the position. INSURANCE Worker s Compensation, Liability and Property Insurance Accounts The city s general insurance accounts, which include liability, property, and worker s compensation insurance, total $995,412. In the upcoming budget we have broken out separate line items for each of these insurance types within each department. This will give department heads a better idea of how insurance expense is allocated across the city departments. Health Insurance The city s health insurance budget will increase from $1,587,800 to $1,625,100 in the upcoming year, or $37,300, which represents a 2.35% increase over last year. Monthly budgeted health insurance premiums are listed below: Health Insurance Table Coverage Monthly Rate UTILITY FUND BUDGET Natural Gas Family 1, Employee - Spouse 1, Employee - Child 1, Single We are projecting that the city will spend approximately $535,000 purchasing natural gas on a budget of $560,000. The city s gas sales are expected to exceed $1,270,000. The city s cost of operating the Gas Department last year was $969,475, bringing the total cost of the gas system to $1,334,396. The natural gas rate charged by the city is a 4

7 function of the price paid by the city for gas and the cost of operating the city s gas department broken down by MCF. The city sold 136,683 MCF of natural gas in The amount charged to customers for direct city gas costs will remain at $7.09 per MCF in the coming Fiscal Year. Utility Rates Water and sewer rates will increase 3% to keep up with inflation and the increased costs of operating the system. Personnel Request We are requesting to elevate one position in the Wastewater Department from a Wastewater Operator (Range 8) to a Wastewater Pump Technician (Range 9), amounting to a five percent adjustment. This adjustment will ensure that the city maintains at least one position with the proper pump technician training to maintain the city s complicated array of wastewater pumps. DEQ STATE REVOLVING LOAN The city currently has one outstanding $15,000,000 line of credit with the DEQ State Revolving Loan Fund for Wastewater Improvements. The current loan balance is $4,205,414. In the coming Fiscal year, the city expects to borrow $5,000,000 against this line of credit for wastewater facilities enhancements. In accordance with bond covenants, the city has established a Series 2014 Bond Reserve Fund and a Utility Fund Investment Account, both serving the purpose of securing future loan payments in case of impending default. Current balances in these accounts total $944,324. CAPITAL OUTLAY BUDGET The city is proposing a Capital Outlay Budget of $12,949,920. The proposed Capital Outlay Budget is highlighted by $5,642,000 in proposed wastewater projects, including the completion of two regional lift stations in preparation for economic growth on the southern limits of the city. The Wastewater Department will also begin construction on a major expansion of the city s wastewater plant. Up to $5,000,000 of this work will be financed through the DEQ State Revolving Loan Program. The city is planning an extensive rehabilitation project at Rome Street and Municipal Park. The aging and leaking two inch water line that services the homes along the south side of Rome Street will be abandoned, and those homes will be connected to the eight 5

8 inch water line that runs beneath the parking lot in Municipal Park. Sewer connections for those same homes will also be rehabilitated into the sewer line that runs beneath the ditch along the boundary at Municipal Park. The drainage in the ditch will then be improved with subsurface drainage, and the aging parking lot in Municipal Park will be resurfaced once the infrastructure work beneath it is complete. The cost of the entire project is projected to be $1.25 million, and will involve work for five different city departments. The project has been budgeted as a stand-alone project within the Capital Outlay Budget. The city has budgeted $2,940,000 in proposed road improvement projects, which includes continuing with the Local Road Maintenance Program overlays, concrete patching, construction match for several DOTD projects, and improvements on Burnside both downtown and to the south of the city along the Conway Development. The city is planning $880,000 in water and gas system projects. We have also budgeted $350,000 in both the Gas Department and Water Department to accelerate the program currently underway to replace all manual read water and gas meters with remote radio read meters. This will eliminate the need for contracted meter reading services. SUMMARY The city administration has prepared this presentation to the best of our ability with the knowledge of the financial circumstances of the city at this time. We feel that we have herein fairly represented revenues and expenditures and the overall positive impact they will have on present and future endeavors of this administration. It is the intent of this presentation to hereby grant the Mayor the power to administer these budgets within a margin of plus or minus 5%, this being presented in the interest of expediency, legality, and/or unforeseen and unplanned emergencies. 6

9 BEGINNING FUND BALANCE General Fund Capital Outlay Fund Wastewater Impact Fee Fund Tanger Mall Economic Development Fund Self Insurance Fund Police Federal Equitable Sharing Fund Police Asset Seizure Fund Friends of the Museum Fund Beautification Fund General - Committed - Road Improvements - Committed - Vehicle Self Insurance - Committed - Museum & Beautification 14, , , Committed - Wastewater Improvements 524, City of Gonzales FUND BALANCE WORKSHEET Fiscal Year Restricted - Police Seizure Funds 172, , , Restricted - Road Improvements 1,319, ,319, Unassigned 12,021, ,880, ,901, Total Funds Beginning Fund Balance 12,021, ,880, , ,319, , , , , ,447, NET CHANGE IN FUND BALANCE Total Revenues 15,735, ,936, , ,083, , , ,557, Total Expenditures (15,122,709.98) (4,943,901.00) (758,722.00) (38,500.00) (6,294.74) (3,968.96) (3,211,223.10) Change in Fund Balance 613, (7,191.00) 224, , , (6,294.74) 5, (1,653,653.63) TRANSFERS IN AND OUT Transfer to Capital Outlay (2,000,000.00) - (2,000,000.00) Transfer to Self Insurance Fund (166,412.67) (166,412.67) Transfer from General Fund 2,000, , ,166, Change in Fund Balance (2,166,412.67) 2,000, , ENDING FUND BALANCE General - Committed - Road Improvements - Committed - Vehicle Self Insurance 167, , Committed - Wastewater Improvements 749, , Committed - Museum & Beautification 14, , , Restricted - Police Seizure Funds 165, , , Restricted - Road Improvements 1,644, ,644, Unassigned 10,467, ,873, ,341, Ending Fund Balance 10,467, ,873, , ,644, , , , , , ,128,

10 City of Gonzales Sales Tax Budget

11 SALES TAX REVENUE BUDGET REVENUES: Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget Sales Tax Collections 14,200, ,391, ,408, ,800, % 14,400, % TOTAL: 14,200, ,391, ,408, ,800, % 14,400, % EXPENDITURES: Appropriate To General Fund 7,100, ,630, ,690, ,320, % 7,200, % Appr. to Fire, Police & Sanitation (Series 2001 Tax) 3,550, ,803, ,690, ,659, % 3,600, % Appropriate To Capital Outlay Fund 2,840, ,220, , ,839, % 2,880, % Appropriate To Utility Fund 710, , , , % 720, % TOTAL: 14,200, ,215, ,336, ,551, % 14,400, % Budget Notes: The city has a 1% perpetual sales tax that was passed in 1959 and reaffirmed in 1966 to provide for the general operations of the city. An additional 0.5% sales tax was passed in 1989 for the purpose of providing sewer, water, drainage, streets and gas operations. This tax was originally set to expire in 2009, but will remain in affect untill all indebtedness related to utility services has been paid in full or defeased. An additional 0.5% perpetual sales tax was passed in 2001 for the purpose of providing Police, Fire and Sanitation services. An additional 1% sales tax was passed in the Tanger Mall Economic Development District only in This tax is part of a TIF arrangement for Tanger Mall and is portioned 70% to the Tanger Mall Economic Development District and 30% to the City of Gonzales. This tax will expire on May 31,

12 Gonzales Sales Tax Budgeted vs. Collected Budgeted Actual $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY

13 SALES TAX COLLECTIONS FY FY FY FY FY % Over Difference % Change BUDGET Budget Year Ago Year Ago May Sales Tax 1,155, ,189, ,179, ,159, Auto S. Tax 36, , , , Sub-Total 1,191, ,227, ,217, ,207, IDB Portion (73,607.45) (69,479.44) (73,805.18) (73,878.28) Total 1,118, ,158, ,143, ,133, ,183, % (9,576.56) -0.84% June Sales Tax 1,186, ,223, ,228, ,218, Auto S. Tax 35, , , , Sub-Total 1,221, ,259, ,272, ,280, IDB Portion (61,999.88) (62,125.07) (67,570.91) (75,255.74) Total 1,159, ,197, ,205, ,205, ,183, % (134.62) -0.01% July Sales Tax 1,123, ,202, ,193, ,232, Auto S. Tax 38, , , (34,466.49) Sub-Total 1,162, ,241, ,234, ,197, IDB Portion (63,827.55) (94,513.15) (74,611.19) (70,250.81) Total 1,098, ,147, ,159, ,127, ,183, % (31,709.52) -2.73% August Sales Tax 1,146, ,110, ,173, ,080, Auto S. Tax 41, , , , Sub-Total 1,188, ,150, ,232, ,124, IDB Portion (76,324.63) (78,903.61) (87,379.67) (76,639.32) Total 1,111, ,071, ,144, ,048, ,183, % (96,633.72) -8.44% September Sales Tax 1,137, ,206, ,212, ,338, Auto S. Tax 33, , , , Sub-Total 1,171, ,271, ,263, ,381, IDB Portion (64,994.00) (65,666.84) (71,471.05) (77,994.74) Total 1,106, ,206, ,191, ,303, ,183, % 111, % October Sales Tax 1,178, ,193, ,199, ,352, Auto S. Tax 54, , , , Sub-Total 1,232, ,232, ,250, ,398, IDB Portion (64,452.47) (69,332.90) (77,076.46) (79,197.86) Total 1,168, ,163, ,173, ,318, ,183, % 145, % November Sales Tax 1,335, ,274, ,305, ,423, Auto S. Tax 27, , , , Sub-Total 1,363, ,308, ,338, ,475, IDB Portion (97,285.42) (102,068.81) (96,808.36) (121,076.56) Total 1,266, ,206, ,241, ,353, ,183, % 112, % December Sales Tax 1,467, ,464, ,523, ,642, Auto S. Tax 43, , , , Sub-Total 1,510, ,502, ,576, ,693, IDB Portion (116,169.21) (103,510.09) (128,554.04) (101,890.74) Total 1,394, ,398, ,447, ,591, ,183, % 143, % January Sales Tax 961, ,075, ,040, ,130, Auto S. Tax 30, , , , Sub-Total 992, ,113, ,080, ,178, IDB Portion (62,588.51) (62,976.56) (72,223.80) (65,236.07) Total 929, ,050, ,007, ,113, ,183, % 105, % February Sales Tax 1,072, ,110, ,134, ,221, Auto S. Tax 38, , , , Sub-Total 1,110, ,143, ,173, ,270, IDB Portion (75,606.32) (73,807.16) (83,281.62) (75,032.57) Total 1,034, ,069, ,089, ,195, ,183, % 105, % March Sales Tax 1,267, ,283, ,351, Auto S. Tax 40, , , Sub-Total 1,308, ,324, ,405, IDB Portion (68,942.77) (71,397.44) (78,333.77) Total 1,239, ,252, ,326, ,183, April Sales Tax 1,149, ,161, ,145, Auto S. Tax 41, , , Sub-Total 1,191, ,208, ,197, IDB Portion (62,266.58) (64,307.55) (64,240.26) Total 1,129, ,144, ,133, ,183, Total FY Collections 13,757, ,065, ,264, ,391, ,199, % 586, % 11

14 City of Gonzales General Fund Budget

15 GENERAL FUND BUDGET BUDGET SUMMARY Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget BEGINNING FUND BALANCE 12,021, ,021, ,634, % Increase 2018 Budget vs. FY 2017 Budget REVENUES: 15,245, ,174, ,561, ,735, % 15,456, % TOTAL GENERAL FUND REVENUE 15,245, ,174, ,561, ,735, ,456, % EXPENSES: Fire Department 3,309, ,565, , ,344, % 3,371, % Administration 1,045, , , , % 946, % Police Department 5,620, ,240, ,439, ,575, % 5,670, % Code Enforcement 537, , , , % 388, % Sanitation 963, , , , % 973, % Streets & Drainage 1,358, , , ,280, % 1,421, % General Government 1,468, ,050, , ,309, % 1,111, % Civic Center 74, , , , % 40, % City Room 22, , , , % 22, % Recreation 1,219, , , ,136, % 648, % Buildings and Grounds , Tourism & Cultural Development 53, , , , % 58, % TOTAL EXPENDITURES: 15,674, ,712, ,122, ,456, % GENERAL FUND SURPLUS 613, LESS TXFR OUT TO CAPITAL OUTLAY 5,000, ,000, ,000, LESS TXFR OUT TO DEBT SERVICE ENDING FUND BALANCE 6,592, ,634, ,634,

16 GENERAL FUND BUDGET REVENUES Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget PROPERTY TAXES 700, , , , % 680, % APPRO. FM SALES TAX 7,100, ,630, ,690, ,320, % 7,200, % APPRO. FM SALES TAX (SER-2001) 3,550, ,803, , ,659, % 3,600, % BEER TAX 31, , , , % 40, % INSURANCE PREMIUM TAX 370, , , , % 370, % CONTRACTOR'S LICENSE 30, , , , % 30, % OCCUPATIONAL LICENSE 800, , , , % 800, % BUILDING PERMITS 120, , , , % 120, % LIQUOR & BEER PERMITS 9, , , % 9, % FINES, FORFEITURES, CRT COST, & BOND FEE 150, , , , % 125, % GARBAGE COLLECTIONS 12, , , , % 12, % FORFEITED CASH BONDS % ENTERGY FRANCHISE 800, , , , % 760, % CABLE/TELEPHONE FRANCHISE 220, , , , % 195, % NATURAL GAS FRANCHISE 7, , , , % 7, % INSURANCE REIMBURSEMENTS 2, , , % 5, INTEREST EARNED 40, , , , % 40, % STATE CONTRACTS 14, , , % 14, % FIRE DEPT. PROPERTY TAX 440, , , , % 420, % FIRE DISTRICT NO. 1 REVENUE 120, , , , % 120, % FIRE DEPT. REVENUE 31, , , % 28, % AMBULANCE REVENUES 323, , , , % 276, % GRANTS - POLICE - APSB 50, , , , % 55, % GRANTS - POLICE OVERTIME 40, , , , % 40, % GRANTS - GENERAL STATE 110, , , % 65, % GRANTS - VISITORS ENTERPRISE FUND , , , GRANTS - PRIVATE , , RENTALS - DMV , , , , RENTALS - RIVERCHURCH , , , , RENTALS - CIVIC CENTER 58, , , % % RENTALS - CITY ROOM 14, , , , % 16, % RENTALS - CITY ROOM ANNEX 6, , , , % 6, RENTALS - AMPHITHEATRE 1, , , % 1, % RENTALS - SPRAYGROUND 3, , , % 3, % RENTALS - CARVER PLANNING & ZOINING FEES 6, , , , % 6, % ALL OTHER REVENUES , , % % SURPLUS SALES REVENUE 10, , , , % 15, % RECREATION PROGRAM CONC. 5, , , , % 15, % RECREATION REGISTRATION 45, , , , % 45, % BASEBALL TOURNAMENT REVENUE 4, , , % 4, % MAYOR'S PRAYER BREAKFAST 2, % 2, % FALL BASEBALL 20, , , % 20, % TOTAL GENERAL FUND REVENUE 15,245, ,174, ,561, ,735, % 15,456, % 14

17 City of Gonzales Mayor Chief of Police Police Department Administration Fire Department Streets, Drainage and Sanitation Department Recreation Department Buildings and Grounds Department Code Enforcement Department Utility Department Water, Wastewater and Gas 15

18 GENERAL FUND BUDGET FIRE DEPARTMENT Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget FIRE DEPARTMENT (10) SALARIES 1,652, ,284, , ,700, % 1,640, % FIRE CONTRACT LABOR 185, , , , % 185, % OVERTIME 150, , , , % 150, % RETIREMENT EXPENSE 380, , , , % 402, % MEDICARE 41, , , , % 41, % WORKER'S COMP INSURANCE 155, , , , % 157, % HEALTH INSURANCE 294, , , , % 289, % GAS & OIL 40, , , , % 40, % SUPPLIES & MAINTENANCE 70, , , , % 70, % EMS SUPPLIES 60, , , , % 60, % UNIFORMS 50, , , , % 50, % DRUG TESTING/PHYSICALS 9, , , % 9, % VEHICLE MAINTENANCE 65, , , , % 65, % UTILITIES 47, , , , % 47, % GENERAL INSURANCE 42, , , , % 14, % LIABILITY INSURANCE , PROPERTY INSURANCE , EDUCATION 35, , , , % 35, % FIRE PREVENTION EDUCATION 3, % 3, % DATA PROCESSING 29, , , % 29, % TOTAL FIRE DEPARTMENT 3,309, ,565, , ,344, % 3,371, % 16

19 City of Gonzales Fire Department Fire Chief 20 Asst. Fire Chief 16 Secretary to Fire Chief 5 Fire Medical Director District Chief 14 District Chief 14 District Chief 14 EMS Director 14 Captain 9 Firefighter 8 Firefighter 8 Firefighter 8 Firefighter 8 Firefighter 8 Captain 9 Captain 9 Firefighter 8 Firefighter 8 Firefighter 8 Firefighter 8 Firefighter 8 Captain 9 Captain 9 Firefighter 8 Firefighter 8 Firefighter 8 Firefighter 8 Firefighter 8 Captain 9 Contract Worker Contract Worker Contract Worker 17

20 GENERAL FUND BUDGET ADMINISTRATION Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget ADMINISTRATION (12) SALARIES 654, , , , % 550, % OVERTIME 2, % 2, % RETIREMENT EXPENSE 146, , , , % 132, % MEDICARE 9, , , , % 7, % WORKERS COMP INSURANCE 3, , , % 3, % HEALTH INSURANCE 106, , , , % 108, % SUPPLIES & MAINTENANCE 15, , , , % 15, % UNIFORMS 7, , , % 7, % GENERAL INSURANCE 4, , , , % % LIABILITY INSURANCE , PROPERTY INSURANCE , EDUCATION 6, , , % 6, % SOFTWARE/HARDWARE ADMIN 30, , , , % 30, % DATA PROCESSING 50, , , , % 50, % BILLING - GF 10, , , % 9, % TOTAL ADMINISTRATION: 1,045, , , , % 946, % 18

21 City of Gonzales Administration City Clerk 22 Central Services Director 13 Human Resources 13 Accountant 10 Asst. Office Manager 10 Meter Reader 7 Admin Clerk 7 AP Clerk 7 Permit Technician 7 Receptionist 4 Utility Clerk 7 Utility Clerk 7 19

22 GENERAL FUND BUDGET POLICE DEPARTMENT Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget POLICE DEPARTMENT (14) SALARIES 2,836, ,144, , ,834, % 2,850, % POLICE CONTRACT LABOR 80, , , , % 80, % OVERTIME 210, , , , % 210, % RETIREMENT EXPENSE 894, , , , % 870, % MEDICARE 46, , , , % 48, % WORKERS COMP INSURANCE 196, , , , % 200, % HEALTH INSURANCE 554, , , , % 580, % GAS & OIL 125, , , , % 105, % SUPPLIES & MAINTENANCE 120, , , , % 125, % UNIFORMS 23, , , , % 23, % VEHICLE MAINTENANCE 55, , , , % 60, % AMMUNITION 37, , , , % 37, % UTILITIES 125, , , , % 125, % GENERAL INSURANCE 108, , , , % % LIABILITY INSURANCE , PROPERTY INSURANCE , EDUCATION 50, , , , % 55, % DATA PROCESSING 145, , , , % 130, % MOUNTED POSSE 12, , , , % 12, % JUNIOR POLICE 3, , , , % 3, % TOTAL POLICE DEPT. 5,620, ,240, ,439, ,575, % 5,670, % 20

23 City of Gonzales Police Department Chief of Police 24 Chief Secretary 8 Warrants officer 10 Detective Sergeant 14 Detective 10 Assistant Chief 19 Captain 17 Records Clerk 5 Records Clerk Supervisor 7 Records Clerk 5 Records Clerk 5 Warrants officer 10 Detective 10 Detective 10 SRO 10 Juvenile Officer 10 Sergeant 14 Patrolman 10 Lieutenant 16 Corporal 12 Sergeant 14 Patrolman 10 Sergeant 14 Patrolman 10 Lieutenant 16 Corporal 12 Sergeant 14 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 Patrolman 10 MC Patrolman 10 MC Patrolman MC Patrolman 10 MC Patrolman 10

24 GENERAL FUND BUDGET CODE ENFORCEMENT Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget CODE ENFORCEMENT (15) SALARIES 271, , , , % 179, % OVERTIME 5, , , , % 5, % RETIREMENT EXPENSE 63, , , , % 44, % MEDICARE 5, , , % 3, % WORKERS COMP INSURANCE 21, , , , % 15, % HEALTH INSURANCE 46, , , , % 22, % SUPPLIES & MAINTENANCE 35, , , , % 35, % UNIFORMS 3, , % 3, % VEHICLE MAINTENANCE 5, , % 5, % CLEAN CITY PROJECT 30, , , , % 30, % UTILITIES 27, , , , % 32, % GENERAL INSURANCE 20, , , , % % LIABILITY INSURANCE , PROPERTY INSURANCE , EDUCATION 4, , , % 4, % TOTAL CODE ENFORCEMENT 537, , , , % 388, % 22

25 City of Gonzales Code Public Works Director 21 Building Official 14 23

26 GENERAL FUND BUDGET SANITATION Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget SANITATION: (16) SALARIES 68, , , , % 69, % OVERTIME 1, , , % 1, % RETIREMENT EXPENSE 16, , , , % 17, % MEDICARE 1, % 1, % WORKERS COMP INSURANCE 5, , , , % 7, % HEALTH INSURANCE 10, , , , % 12, % UNIFORMS 3, , , % 3, % VEHICLE MAINTENANCE 10, , , , % 10, % GENERAL INSURANCE 16, , , , % % LIABILITY INSURANCE , PROPERTY INSURANCE , LANDFILL CONTRACT 830, , , , % 830, % TOTAL SANITATION 963, , , , % 973, % 24

27 City of Gonzales Sanitation Streets and Drainage Supervisor 14 Laborer 5 Laborer 1 25

28 GENERAL FUND BUDGET STREETS AND DRAINAGE Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget STREETS AND DRAINAGE: (17) SALARIES 665, , , , % 663, % OVERTIME 5, , , % 5, % RETIREMENT EXPENSE 144, , , , % 153, % MEDICARE 9, , , , % 12, % WORKERS COMP INSURANCE 52, , , , % 67, % HEALTH INSURANCE 122, , , , % 128, % SUPPLIES & MAINTENANCE 75, , , , % 75, % STORMWATER MANAGEMENT 5, % 5, % RIGHT OF WAY CLEARING % 50, % UNIFORMS 13, , , , % 13, % VEHICLE MAINTENANCE 40, , , , % 40, % STREET LIGHTING 168, , , , % 168, % GENERAL INSURANCE 57, , , , % % LIABILITY INSURANCE , PROPERTY INSURANCE , TOTAL STREETS 1,358, , , ,280, % 1,421, % 26

29 City of Gonzales Streets and Drainage Streets and Drainage Supervisor 14 Mechanic 13 Purchasing Officer 7 Operator II 7 Operator 5 Equipment Operator 10 Street Operator 5 Equipment Operator 5 Operator 5 Laborer 1 Laborer 1 Laborer 1 Laborer 1 Laborer 1 27

30 GENERAL FUND BUDGET GENERAL GOVERNMENT Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget GENERAL GOVERNMENT: (18) SALARIES 91, , , , % 155, % RETIREMENT EXPENSE 17, , , , % 30, % UNEMPLOYMENT COMPENSATION % % MEDICARE TAX 1, , , % 3, % LASERS RETIREMENT EXPENSE 3, , , % 3, % WORKERS COMP INSURANCE 1, , , % % LEGAL FEES 25, , , , % 25, % AUDIT & ACCOUNTING FEES 22, , , % 22, % ENGINEERING FEES 10, % 10, % CONSULTING FEES 30, , , , % 30, % GAS & OIL 85, , , , % 75, % SUPPLIES & MAINTENANCE 100, , , , % 100, % VEHICLE MAINT. 5, , , % 5, % GENERATOR MAINTENANCE 18, , , % 18, % DRUG SCREENING 5, , , % 5, % UTILITIES 49, , , , % 49, % GENERAL INSURANCE 15, , , , % % LIABILITY INSURANCE , PROPERTY INSURANCE HEALTH INSURANCE 220, , , , % 135, % EDUCATION 17, , , , % 17, % SAFETY PROGRAM 2, % 2, % PUBLIC PRINTING 13, , , , % 13, % MOSQUITO CONTROL 10, % 10, % ANIMAL CONTROL CONTRACT 50, , , , % 50, % COMMUNITY DEVELOPMENT 35, % 35, % ASCENSION COMMUNITY THEATRE 7, , , % 10, % ASCENSION ECONOMIC DEVELOPMENT 100, , , , % 100, % ASCENSION BALLOON FESTIVAL 10, , , % 10, % MAYOR'S PRAYER BREAKFAST 3, % 3, % JAMBALAYA FESTIVAL ASSOCIATION 50, , , % 50, % GRASS CUTTING 2, % 2, % SELF INSURANCE FUND EXPENSE 5, % % EMERGENCY AND CONTINGENCY 465, , , , % 117, % TOTAL GENERAL 1,468, ,050, , ,309, % 1,111, % 28

31 City of Gonzales Executive Mayor 26 City Court Judge City Engineer 20 Public Information Officer 29

32 GENERAL FUND BUDGET CIVIC CENTER Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget CIVIC CENTER: (22) SUPPLIES & MAINTENANCE 39, , , , % 22, % UTILITIES 25, , , , % 10, % GENERAL INSURANCE 10, , , % % LIABILITY INSURANCE PROPERTY INSURANCE , TOTAL CIVIC CENTER 74, , , , % 40, % 30

33 GENERAL FUND BUDGET CITY ROOM Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget CITY ROOM: (23) SUPPLIES & MAINTENANCE 17, , , , % 19, % UTILITIES 1, % 1, % GENERAL INSURANCE 3, , , % % LIABILITY INSURANCE PROPERTY INSURANCE , TOTAL CITY ROOM 22, , , , % 22, % 31

34 GENERAL FUND BUDGET RECREATION Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget RECREATION DEPARTMENT: (24) SALARIES 434, , , , % 112, % OVERTIME 7, , , % 7, % SALARIES BASEBALL 30, , , , % 25, % SALARIES BASKETBALL 23, , , , % 23, % RETIREMENT EXPENSE 92, , , , % 16, % MEDICARE 12, , , , % 4, % WORKERS COMP INSURANCE 23, , , , % 6, % HEALTH INSURANCE 69, , , , % 16, % SUPPLIES & MAINTENANCE 185, , , , % 150, % JAMBALAYA PARK MAINTENANCE 65, , , , % % UNIFORMS 7, , , , % 1, % VEHICLE MAINTENANCE 10, , , , % 5, % UTILITIES 90, , , , % 55, % GENERAL INSURANCE 56, , , , % % LIABILITY INSURANCE , PROPERTY INSURANCE , SENIOR CITIZENS 5, , , % 5, % SPRING SPORTS 60, , , , % 40, % COACHES PITCH EXPENSE 7, , , % 7, % T-BALL EXPENSE 3, % 3, % REC. CONCESSION PURCHASES 12, , , , % 12, % BASKETBALL PROGRAM 2, , % 2, % FALL BASEBALL 7, , , % 7, % YOUTH SOCCER 6, , , % 6, % SWIMMING POOL EXPENSE 12, , % 10, % ATHLETIC FIELD MAINTENANCE CONTRACT , , , , RECREATION LEAGUE MANAGEMENT , TOTAL RECREATION DEPT. 1,219, , , ,136, % 648, % 32

35 City of Gonzales Recreation Field Maintenance Apprentice 3 Laborer 1 Laborer 1 Laborer 1 Laborer 1 Employees shown in yellow are used in both the Recreation and Buildings and Grounds Department 33

36 GENERAL FUND BUDGET BUILDINGS AND GROUNDS Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget BUILDINGS & GROUNDS (25) SALARIES , OVERTIME , RETIREMENT EXPENSE , MEDICARE , WORKERS COMP INSURANCE , HEALTH INSURANCE , SUPPLIES & MAINTENANCE , JAMBALAYA PARK MAINTENANCE , UNIFORMS , VEHICLE MAINTENANCE , UTILITIES , LIABILITY INSURANCE , PROPERTY INSURANCE , TOTAL BLDGS & GROUNDS DEPT #DIV/0! 803, #DIV/0! 34

37 City of Gonzales Buildings and Grounds Buildings and Grounds Supervisor 14 Carpenter 10 Maintenance/Electrician 10 Laborer 1 Laborer 1 Laborer 1 Laborer 1 Laborer 1 Laborer 1 Laborer 1 Employees shown in yellow are used in both the Recreation and Buildings and Grounds Department 35

38 GENERAL FUND BUDGET TOURISM Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget TOURISM AND CULTURAL DEVELOPMENT: (31) SUPPLIES & MAINTENANCE 12, , , , % 12, % UTILITIES 4, , , % 4, % GENERAL INSURANCE 2, , , % % LIABILITY INSURANCE , PROPERTY INSURANCE , TANGER TOURIST INFO CENTER 15, , , % 15, % CHRISTMAS TREE LIGHTING 9, , , % 9, % COMMITTEE ON CULTURAL AFFAIRS 10, , , % 15, % TOTAL TOURISM & CULTURAL DEV. 53, , , , % 58, % 36

39 City of Gonzales Utility Fund Budget

40 UTILITY FUND BUDGET SUMMARY BUDGET REVENUES: Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget UTILITY FUND REVENUES 4,456, ,828, ,171, ,999, % 4,711, % TOTAL REVENUES 4,456, ,828, ,171, ,999, % 4,711, % EXPENDITURES: GAS DEPARTMENT 1,170, , , ,149, % 1,172, % METER READERS 140, , , , % 136, % WATER DEPARTMENT 999, , , , % 1,000, % WASTEWATER DEPARTMENT 725, , , , % 765, % UTILITY FUND ADMINISTRATIVE EXP 248, , , , % 337, % UTILITY FUND GENERAL GOVT EXP 353, , , , % 587, % DEQ LOAN EXPENSES 60, , , % 60, % TOTAL EXPENDITURES: 3,697, ,473, , ,402, % 4,060, % REVENUES IN EXCESS OF EXPENDITURES 758, ,596, , TRANSFER TO DEBT SERVICE

41 UTILITY FUND BUDGET REVENUES REVENUES: Final Budget Actual As of 02/28/17 Additional Projected thru 05/31/17 Total Projected for FY 2017 % Increase FY 2017 Projected vs. FY 2017 Budget Proposed Budget % Increase 2018 Budget vs. FY 2017 Budget INSTALLATION FEES 42, , , , % 50, % NSF CHECK FEES 2, , , , % 2, % GAS SALES (RESIDENTIAL) 510, , , , % 550, % GAS SALES (COMMERCIAL) 648, , , , % 720, % WATER SALES (RESIDENTIAL) 700, , , , % 750, % WATER SALES (COMMERCIAL) 600, , , , % 625, % SEWER SALES (RESIDENTIAL) 650, , , , % 700, % SEWER SALES (COMMERCIAL) 490, , , , % 490, % PENALTY REVENUE 60, , , , % 60, % RECONNECT FEES 40, , , , % 40, % INTEREST EARNED 4, , , % 4, % SALES TAX REVENUES 710, , , , % 720, % TOTAL REVENUES 4,456, ,828, ,171, ,999, % 4,711, % 39