23 - 2022-23 Year End Budget AmendmentItem No. 23
TO: Mayor, Mayor Pro -Tem, and City Council
Grayson Path, City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: 2022-23 YEAR END BUDGET AMENDMENT
DATE: November 13, 2023
BACKGROUND:
In September, the City did its annual year end "housekeeping" ordinance increasing certain departmental
budgets (while decreasing others) in the General Fund to cover expenditures. The overall General Fund
budget did not increase from that ordinance.
STATUS OF ISSUE:
In making the estimates used in the September amendment ordinance, I overlooked the payroll accrual of
the September work days that were not paid until October. The way the pay periods fell this year, the payroll
accrual included a whole pay period. In short, the pay period occurred in FY22/23, was paid in FY23/24 to
the employees, but accrual requires it be charged back against FY22/23. We missed it this year. Also for
those departments that have shifts (Police, Fire, EMS, and both Treatment Plants), Saturday September 30'x'
was included and added another day to the accrual. The computer budgets 26 pay periods in each year
which is what actually happens within the year. The accrued pay period amounted to a 27"' pay period in
the 2022-23 budget year. In the general fund that amounts to $752,679 of the $899,740 adjustment being
requested. The remainder was departments attempting to utilize unspent budget to accomplish various tasks,
goals and projects.
The City is fortunate that 2022-23 General Fund revenues exceeded budget by 11.87% which is more than
enough to cover the requested amendment and still add to the General Fund reserve. Therefore, while on
paper we exceeded our expenditure budget for the General Fund, in reality so did revenue which means our
reserve was not touched other than to add additional funding to it.
An ordinance has been prepared that authorizes the Finance Director to make the necessary budget
amendments pursuant to City Code and Charter.
BUDGET: Please see the attached ordinance.
RECOMMENDATION:
Motion to approve an ordinance amending the Fiscal Year 2022-23 budget.
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
AUTHORIZING AND DIRECTING THE DIRECTOR OF FINANCE TO DIRECT
REVENUES COLLECTED IN EXCESS OF THE 2022-23 BUDGET AMOUNT
AND IN EXCESS OF ACTUAL EXPENDITURES FOR FISCAL YEAR 2022-23
TO VARIOUS DEPARTMENTS INCREASING THEIR EXPENDITURE
BUDGETS FOR FISCAL YEAR 2022-23 IN AN AMOUNT SUFFICIENT TO
COVER ALL OPERATING EXPENSES; MAKING OTHER FINDINGS AND
PROVISIONS RELATED TO THE SUBJECT; PROVIDING A REPEALER
CLAUSE, A SEVERABILITY CLAUSE, A SAVINGS CLAUSE; AND PROVIDING
AN EFFECTIVE DATE.
WHEREAS, certain departments in the 2022-23 fiscal year budget have expenditures
in excess of the amended budget appropriations in the amounts shown therein as follows:
GENERAL FUND
1.
City Manager
$ 17,700.00
2.
City Clerk
$ 3,500.00
3.
Finance
$ 5,600.00
4.
Police
$ 360,000.00
5.
Fire
$ 222,000.00
6.
Community Dev.
$ 27,200.00
7.
Engineering
$ 17,605.00
8.
Parks
$ 32,000.00
9.
EMS
$ 181,505.00
10.
Library
$ 32,630.00
TOTAL
$ 899,740.00
WHEREAS, there were excess General Fund revenues collected during the 2022-23
fiscal year
GENERAL FUND
1. General Fund Revenues $ 899,740.00
TOTAL
$ 899,740.00
WHEREAS, in accordance with Section 63 of the Paris City Charter at the request of
the City Manager, the City Council may increase the budget of any department;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
PARIS, TEXAS:
Section 1. The findings set out in the preamble to this ordinance are hereby in all
things approved.
Section 2. The Director of Finance be, and he is hereby, authorized and directed
to move excess revenues from the 2022-23 fiscal year in the amounts shown as follows:
GENERAL FUND
1. General Fund Revenues $899,740.00
TOTAL
to be credited, respectively, to the following accounts:
GENERAL FUND
1. City Manager
$
17,700.00
2. City Clerk
$
3,500.00
3. Finance
$
5,600.00
4. Police
$ 360,000.00
S. Fire
$
222,000.00
6. Community Dev.
$
27,200.00
7. Engineering
$
17,605.00
8. Parks
$
32,000.00
9. EMS
$
181,505.00
10. Library
$
32,630.00
TOTAL
$ 899,740.00
$ 899,740.00
Section 3. All provisions of the ordinances of the City of Paris, Texas in conflict with
the provisions of this ordinance are hereby repealed, and all other provisions of the
ordinances of the City of Paris not in conflict with the provisions of this ordinance shall
remain in full force and effect.
Section 4. The repeal of any ordinance or part of ordinances affected by the
enactment of this ordinance shall not be construed as abandoning any action now pending
under or by virtue of such ordinance or as discontinuing, abating, modifying, or altering any
penalty accruing or to accrue, or as affecting any rights of the municipality under any section
or provisions of any ordinance at the time of passage of this ordinance.
Section S. It is the intention of the City Council of the City of Paris that this
ordinance, and every provision hereof, shall be considered severable, and the invalidity or
partial invalidity of any section, clause, or provisions of this ordinance shall not affect the
validity of any other portion of this ordinance.
Section 6. That this ordinance shall become effective after its passage and
publication as required by law.
PASSED AND ADOPTED this 13th day of November, 2023.
Reginald B. Hughes, Mayor
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
Stephanie H. Harris, City Attorney