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<br />In the Taxes category, two Items account for the 10.24% Increase. Arst, ad valorem tax revenues are projected to
<br />Increase by 4.3%, or $240,335, which Is caused by an Increase In appraised values and a 2 cent shift In the tax rate.
<br />Secondly, In lieu payments are projected to Increase by 17.6%, or $805,000, which Is the direct result of the City
<br />renegotiating Its contract with companies located In Its Indu~al districts.
<br />
<br />The Increase in the Ucense & Permits category Is the result of the Increased activity we saw during the current fiscal
<br />year. Since one year does not make a trend, we have Increased this projection only slightly and will cautiously
<br />watch It during the year.
<br />
<br />In the Charges for Services category, our projection for Commercial Solid Waste Is up $70,000 and Is attributed to
<br />a rate Increase for certain customers and Increase service activity. The rate Increase was driven by Increased tipping
<br />fees required by the State of Texas. Also In this category, we have a new account for Tax BlIIlng Fees and It has
<br />an Initial revenue projectIon of $70,000. This new account wUl account for revenues received from the La Porte
<br />Independent School District and the Cities of Shoreacres and Morgan's Point The City has entered Into an
<br />agreement with these three entitles to blll and collect their ad valorem taxes.
<br />
<br />The reduction In the Parks and Recreation category Is to reflect the change In accounting for certain transactions,
<br />which was previously discussed.
<br />
<br />Finally, In the Other Revenue category, we have the removal of the Administrative Transfer from the Commercial
<br />Solid Waste Fund, since that fund was closed Into the General Fund. The amount of the budgeted transfer was
<br />$125,000 In the current fiscal year.
<br />
<br />A detailed listing of the revenue accounts can be found on page 3-4 and our revenue projection rationale can be
<br />found on page 3-7.
<br />
<br />General Fund expenditures
<br />
<br />The General Fund expenditures for fiscal year 93-94 are currently estimated at $17,200,556, which Is $746,529, or
<br />4.16%, lower than our original budget. The expenditures, by department, for the current fiscal year are shown below:
<br />
<br /> Budget Current Estimate
<br />Department 1993-94 1993-94 Variance Percent
<br />Fire $ 2,038,318 2,048,000 (9,682) -0.48%
<br />Police 4,109,834 4,067,825 42,009 1.02%
<br />Administration 1,652,752 1,591,286 61,466 3.72%
<br />Finance 3,672,099 3,383,496 288,603 7.86%
<br />Public Works , 3,565,314 3,388,148 177,166 4.97%
<br />Parks 2,139,945 2,003,962 135,983 6.35%
<br />Planning 768.823 717.839 50.984 6.63%
<br />Total Expenditures $ 17,947,085 17,200,556 746,529 4.16%
<br />
<br />Of the thirty General Fund divisions that comprise these seven departments, there are fIVe that are currently
<br />projected to exceed their budgeted amount. The Fire Suppression, Emergency Medical Services and Municipal
<br />Court Divisions are expected to exceed their budgeted amounts because of Increases In personal services,
<br />specifically overtime, or Judicial services costs for court. The City Council Division Is expected to be over budget
<br />In their travel/seminar account The fifth dJvlslon expected to be over budget Is the Commercial Solid Waste
<br />DJvlslon. This dJvlslon's Increase Is caused by Increased activity during the year and Is countered by an Increase
<br />revenues stream. Since the legal level for budget control Is at the fund level, the City Manager Is authorized to
<br />transfer budget amounts from the General Fund Contingency account (accounted for In the Finance Department),
<br />to cover these divisional overages.
<br />
<br />1-7
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