14-Second reading of an ord. amending the 2008-09 budget ordCITY CAUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date:
Originating Departrnent
Presented By:
Agenda Item No.:
10/OS/2009
Council Date:
Finance
Gene Anderson
14.
] 0/ 12/2009
RECOMMENDED MOTION:
Second reading and move to approve an ordinance amending the 2008-09 budget ordinance to cover necessary
departmental expenses.
PoLicY IssvE(s):
Fiscal Management
This is the second reading of an ordinance that increases certain departmental budgets to cover
anticipated annual expenditures. These increases are offset by decreasing other line items which have an
appropriation excess. The sole exception is the transfer of funds from the General Fund Reserve to cover
the repayinent of a Rural Community Affairs grant which has been pointed out in the monthly financial
reports. See the attached explanation for details of the proposed amendments.
BOARD/COMMISSION RECOMMENDATION:
NONE
E XHIBITS:
Amendment Ordinanee and Explanation of the Amendments.
ACI'ION:
BUDGET INFO:
❑ Financial Report ❑ Minute Order
Expense
$NA
❑ Depariment Repart ❑ Resolution
Budgeted Amt
$NA
❑ Presentation E Ondinance
Y7'D Actual
$NA
❑ Public Hearing ❑ Other
Acct Name
NA
Acct Number
NA
Fisc.AL NoTES:
None
REVIEWED AND APPROVED BY:
Z Administxation Z City Clerk ❑ Community Development ❑ EMS/IT Z Finance ❑ Fire
❑ Municipal Court E Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Utilities
City of Paris 5"1 Revised 2/04/08
DRAFT
ORDINANCE N0.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
AUTHORIZING AND DIRECTING THE DIRECTOR OF FINANCE TO
TRANSFER FUNDS FROM UIVENCUMBERED APPROPRIATION BALANCES
TO OVER-EXPENDED ACCOUNTS; MAKING OTHER FINDINGS AND
PROVISIONS RELATED TO THE SUB]ECT; PROVIDING A REPEALER
CLAUSE, A SEVERABILITY CLAUSE, A SAVINGS CLAUSE; AND PROVIDING
AN EFFECTIVE DATE.
WHEREAS, certain expense outlay accounts in the 2008-2009 fiscal year budget
have experienced expenditures in excess of budget appropriations in the amounts shown
therein as follows:
GENERAL FUND
1.
City Council
01-0307-11-00
Public Notices
$15,000
2.
City Manager
01-0104-12-00
Insurance
$ 8,000
3.
Municipal Court
01-0350-14-00
Assoc. Municipal Judge
$ 6,000
4.
Community Dev.
01-0355-40-00
Bureau Veritas
$100,000
5.
EMS
01-0107-54-00
Overtime
$50,000
6.
EMS
01-0504-54-00
Vehicle Maintenance
$ 20,000
7.
Municipal Band
01-0350-62-00
Contract Services
$ 500
8.
Contingency
01-0000-91-00
Contingency
$ 343,520
WATER & SEWER FUND
9.
Water Billing
10-0319-81-00
Pat Mayse Study
$25,000
9.
Water Production
10-0211-82-00
Chemicals
$ 145,000
TOTAL
$713,020
WHEREAS, the following accounts have unencumbered appropriation balances in
the amounts shown therein as follows: and,
GENERAL FUND
1. Line Item Account No. 01-0205-31-00 Gasoline $99,500
2. Line Item Account Na. 01-0915-61-98 Grant Match $100,000
3. General Fund Reserves $343,520
. 55
Water & Sewer Fund
4. Line Item Account No. 10-0408-$3-00 Water Main Repairs
$42,500
5. Line Item Account No. 10-0412-83-00 Service Line Repairs
$42,500
6. Line Item Account No.10-0412-85-00 Service Line Repairs
$85,000
TOTAL
$713,020
WHEREAS, in accordance with Section 70 of the Paris City Charter at the request of
the City Manager, the City Council may approve transfer of an unencumbered
appropriation balance or portion thereof from one office, department, or agency to
another;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE C1TY OF PARIS,
TEXAS:
Section 1. That the findings set out in the preamble to this ordinance are hereby
in all things approved.
Section 2. That the Director of Finance be, and he is hereby, authorized and
directed to transfer unencumbered appropriation balances from the following accounts in
the amounts shown as follows:
GENERAL FUND
1. Line Item Account No. 01-0205-31-00 Gasoline $ 99,500
2. Line Item Account No. 01-0915-61-98 Grant Match $100,000
3. General Fund Reserves $343,520
Water & Sewer Fund
4. Line Item Account No. 10-0408-83-00 Water Main Repairs $42,500
5. Line Item Account No. 10-0412-83-00 Service Line Repairs $42,500
6. Line Item Account No. 10-0412-85-00 Service Line Repairs $85,000
TOTAL $713,020
to be credited, respectively, to the following accounts:
GENERAL FUND
1.
City Council
01-0307-11-00
Public Notices
$15,000
2.
City Manager
01-0104-12-00
Insurance
$ 8,000
3.
Municipal Court
01-0350-14-00
Assoc. Municipal Judge
$ 6,000
4.
Community Dev.
01-0355-40-00
Bureau Veritas
$100,000
5.
EMS
01-0107-54-00
Overtime
$50,000
"
56
6.
EMS
01-0504-54-00
Vehicle Maintenance
$ 20,000
7.
Municipal Band
01-0350-62-00
Contract Services
$ 500
8.
Contingency
01-0000-91-00
Contingency
$ 343,520
WATER & SEWER FUND
9.
Water Billing
10-0319-81-00
Pat Mayse
$25,000
10.
Water Production
10-0211-82-00
Chemicals
$145,000
TOTAL
$713,020
Section 3. That all provisions of the ordinances of the Ciry 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. 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 5. 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 6. That the City Council voted by a supermajority vote of five to suspend
the required two readings before adoption of ordinances _ ayes and _ nays.
Section 7. That this ordinance shall become effective from and after its passage of
the first reading and publication as required by law.
READ, ADOPTED, AND APPROVED BY THE CITY COUIVCIL at a regular meeting
duly called and held at the City Council Chamber, 107 E. Kaufman in the City of Paris on this
the 28th day of September, 2009.
jesse James Freelen, Mayor
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
W. Kent Mctlyar, City Attorney
5~
EXPLANATION OF BUDGET AMENDMENT AMOUNTS
1. City Council "Public Notices" are for notices published in the Paris News for ardinances,
elections, public hearings, etc. The budget appropriation was not adequate for the required
notices.
2. The City Manager "Insurance" line item was under budgeted since it should have included
dependent coverage for the Manager's dependents. This was previously indicated on a
monthly financial report.
3. An associate municipal judge fills in for Judge Hunt when he is out. There was inadequate
budget allocation for this item in the 2008-09 budget.
4. Salary savings from open positions was not enough to offset fees charged by Bureau Veritas
when these services were outsourced. There were major projects in Paris which contributed
to the high BV fees.
5. There were unexpected maintenance issues with the EMS emergency vehicles this year.
6. Overtime in the EMS department is linked in part to the call volume experienced.
7. "Contract Services" includes payments to the band members and transportation costs.
8. The contingency appropriation was overwhelmed by the necessity of repaying an Office of
Rural Community Affairs grant.
9. The Water Billing Office absorbed the expenses related to the Pat Mayse Study Committee.
10. The Water Treatment Plant expense for chemicals was affected by a mid-year rate increase.
5a