12 - Adopting the Proposed 2024-25 City BudgetItem No. 12
TO: Mayor, Mayor Pro -Tem & City Council
Robert Vine, Interim City Manager
FROM: Gene Anderson, Finance Director
SUBJECT: ORDINANCE ADOPTING THE PROPOSED 2024-25 CITY BUDGET
DATE: September 9, 2024
BACKGROUND: The proposed FY2024-25 City budget was filed with the City Clerk on August
12th and presented to the City Council on August 12th. On August 19th and August 22nd, the City
Council held budget workshops and discussed the proposed budget and changes were made to the
document. This budget ordinance summarizes revenues and expenses for all budgeted city funds
and departments as amended by the City Council. It also provides for certain transfers to be made
between various city funds.
STATUS OF ISSUE: The proposed City budget has been reviewed by the City Council and a
public hearing was held in accordance with City charter requirements. The proposed budget now
awaits the City Council's formal adoption through this ordinance.
BUDGET: N/A
RECOMMENDATION: Motion to approve the 2024-25 City budget ordinance.
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
ADOPTING A BUDGET FOR THE ENSUING FISCAL PERIOD BEGINNING
OCTOBER 1, 2024 AND ENDING SEPTEMBER 30, 2025 IN ACCORDANCE
WITH THE CHARTER OF THE CITY OF PARIS; APPROPRIATING THE
VARIOUS AMOUNTS THEREOF; 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, the Interim City Manager of the City of Paris has submitted to the City
Council a proposed budget of the revenues of the City and the expenses of conducting the
affairs thereof and providing a complete financial plan for the ensuing fiscal period, beginning
October 1, 2024, and ending September 30, 2025, and which said proposed budget has been
compiled from detailed information obtained from the several departments, divisions, and
offices of the City; and,
WHEREAS, the City Council has received the Interim City Manager's proposed budget, a
copy of which proposed budget and all supporting schedules has been on file with the City
Clerk of the City of Paris, since August 12, 2024; and,
WHEREAS, a public hearing was held on September 9, 2024 on the annual budget for
the City of Paris, Texas for Fiscal Year 2024-2025 to allow proponents and opponents of the
Budget an opportunity to be heard as required by Article V, Section 48, of the Charter of the
City of Paris, Texas, and in accordance with Section 102.006(a) of the Local Government Code
of the State of Texas, and the City Council is of the opinion that said proposed budget, should
be approved and adopted;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
PARIS, TEXAS:
Section 1. That the findings set out in the preamble to this ordinance are hereby in all
things approved and incorporated herein for all purposes.
Section 2. That the proposed budget of the revenues of the City of Paris and the
expenses of conducting the affairs thereof, providing a complete financial plan for the ensuing
fiscal period beginning October 1, 2024, and ending September 30,202S, as submitted to the
City Council by the Interim City Manager and as amended by the City Council, be, and the same
is in all things, approved, adopted, and incorporated herein by reference for all purposes as the
budget of all of the current expenses as well as the fixed charges against the City for the fiscal
period beginning October 1, 2024, and ending September 30, 2025.
Section 3. That the sum of $35,833,869.00 is hereby appropriated out of the General
Fund for the payment of operating expenses and capital outlay of the City Government as
follows:
GENERAL GOVERNMENT:
City Council
$
200,500.00
City Manager
$
860,494.00
City Attorney
$
410,911.00
Judicial
$
303,718.00
City Clerk
$
237,983.00
Sub -Total $ 2,013,606.00
FINANCE:
Accounting & Auditing $ 676,723.00
Sub -Total $ 676,723.00
EMERGENCY SERVICES:
Police $ 9,379,340.00
Fire $ 6,135,310.00
Emergency Medical Service $ 5,445,777.00
Sub -Total $ 20,960,427.00
PUBLIC WORKS:
Community Development
$
1,850,490.00
Engineering
$
766,017.00
Public Works
$
263,392.00
Parks & Recreation
$
1,551,260.00
Sanitation
$
1,852,793.00
Streets & Highways
$
1,600,511.00
Traffic & Public Lighting
$
534,160.00
Garage
$
490,023.00
Sub -Total
$ 8,908,646.00
LIBRARY SERVICES:
Library $ 891,085.00
Sub -Total $ 891,085.00
MISCELLANEOUS:
Paris Band Fund $ 23,050.00
General Expenses $ 2,310,332.00
Sub -Total $ 2,333,382.00
z
CONTINGENT APPROPRIATION: $ 50,000.00
Grand Total $ 35,833,869.00
Section 4. That the sum of $3,812,626.00 is hereby appropriated out of the respective
Interest and Sinking Funds for the purpose of paying accrued interest and making the principal
payments on and creating the prescribed contingent and reserve funds for outstanding
General Obligation Bonded Indebtedness as follows:
G. O. BONDS REQUIREMENTS:
General Obligation Bonds 2017
$
633,836.00
General Obligation Refunding
$
553,410.00
Bonds -2020
$
208,995.00
Tax Notes -2020
$
199,095.00
Tax & Revenue COs 2021
$
1,303,250.00
GO Refunding Bonds 2023
$
1,467,450.00
Total
$ 3,812,626.00
Section 5. That the sum of $22,079,097.00 based on the estimated Water and Sewer
Budget, is hereby authorized out of utility fund revenues for the payment of operating
expenses and capital outlay of Water and Sewer Utility Departments, as hereinafter
itemized:
C�i�lell li �1.�
Warehouse $ 138,232.00
Billing & Collecting $ 3,066,710.00
Water Production $ 4,264,574.00
Water Distribution $ 2,039,113.00
Sub -Total $ 9,508,629.00
SEWER:
Sewer Maintenance $ 1,048,316.00
Waste Water Treatment $ 2,704,207.00
Lift Station $ 599,430.00
Contingency $ 178,593.00
Sub -Total $ 4,530,546.00
Total Operating Expense $14,039,175.00
REVENUE BOND REQUIREMENTS FOR DEBT SERVICE:
TWDB Loan 2013
$
165,748.00
G.O. Bonds 2016
$
553,410.00
G.O. Bonds 2018
$
143,668.00
Tax & Revenue COs 2021
$
1,811,650.00
Revenue Bonds 2022
$
1,717,688.00
GO Pension Bonds 2022
$
1,303,175.00
WWTP Phase 2 Bonds 2024
$
2,344,583.00
3
Total Bond Requirements
Grand Total
$ 8,039,922.00
$22,079,097.00
Section 6. That the sum of $8,039,922.00 is hereby appropriated out of the Water and
Sewer Interest & Sinking Funds for the purpose of paying accrued interest and making the
principal payments as the same mature on the Water and Sewer Revenue Bonds, and creating
the prescribed contingent and reserve fund therefore.
Section 7. That the sum of $1,065,845.00 is hereby appropriated out of the Cox Field
Airport Fund for the payment of operating expenses and capital outlay of the Cox Field
Airport as follows:
Cox Field $ 1,065,845.00
Total $1,065,845.00
Section 8. That the sum of $798,000.00 is hereby appropriated out of the American
Rescue Plan Fund for the payment of operating expenses and capital outlay as hereby
itemized:
Police
$
15,000.00
Fire
$
38,000.00
Parks
$
10,000.00
Streets
$
245,000.00
EMS
$
15,000.00
Airport
$
120,000.00
WWTP
$
355,000.00
Total
$ 798,000.00
Section 9. That the sum of $127,438.00 is hereby appropriated out of the Capital
Projects Fund for payment of capital projects as hereby itemized:
City Council $ 127,438.00
Total $127,438.00
Section 10. That the sum of $ 366,830.00 is hereby appropriated out of the Special
Revenue Funds for payment of miscellaneous legally restricted fees and costs, as hereby
itemized:
SPECIAL REVENUE FUNDS:
$ 366,830.00
Total $ 366,830.00
4
Section 11. That the sum of $664,168.00 is hereby appropriated out of the Grant Fund
for payment of operating expenses and capital outlay as hereby itemized:
GRANT FUND:
Police $ 486,730.00
Community Development $ 75,000.00
Streets $ 102,438.00
Total $ 664,168.00
Section 12. That the sum of $8,039,922.00 is hereby authorized to be transferred from
one city fund to another in accordance to the 2024-2025 Budget as hereby itemized:
INTERFUND TRANSFERS:
Water & Sewer Fund to I & S Funds
Total
$ 8,039,922.00
$8,039,922.00
Section 13. That 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 14. That 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 15. That 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 16. That this ordinance shall become effective after its passage and publication
as required by law.
PASSED AND ADOPTED BY THE CITY COUNCIL at a regular City Council meeting duly
called and held at the City Council Chamber, 107 E. Kaufman in the City of Paris on this the 9th
day of September, 2024.
Mihir Pankaj, Mayor
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
Stephanie H. Harris, City Attorney