COA Annual Budget (2023-2024)

City of Amarillo, Texas

Texas Local Government Code Section 102.007 Notice This budget will raise more revenue from property taxes than last year’s budget by an amount of $4,026,731 which is a 6.46 percent increase from last year’s budget. The property tax revenue to be raised from new property added to the tax roll this year is $1,388,601. The record vote of each member of the governing body by name voting on the adoption of the budget as follows: FOR: Mayor Cole Stanley, Councilmember Josh Craft, Councilmember Don Tipps, Councilmember Tom Scherlen, and Councilmember Les Simpson AGAINST: None PRESENT and not voting: None ABSENT: None The municipal property tax rates for the preceding year and current year are as follows: Preceding Current Fiscal Year Fiscal Year Property Tax Rate $0.40628 $0.39195 No-New-Revenue Tax Rate $0.39694 $0.37598 No-New-Revenue Maintenance and Operations Tax Rate $0.32565 $0.30654 Voter-Approval Tax Rate $0.49086 $0.39867 Debt Tax Rate $0.07549 $0.07751 The total amount of debt obligation as follows: City of Amarillo Debt Obligation 2010 Certificate of Obligation 2017 Refunded General Obligation 2017 General Obligation 2017 Certificate of Obligation 2018 General Obligation 2020 Certificate of Obligation 2020 General Obligation 2020 Tax Notes 2021 General Obligation 2022 Tax & Revenue Notes 2022 Certificate of Obligation 2022B Tax Notes

Principal $75,000 1,565,000 660,000 565,000 650,000 140,000 140,000 500,000 1,555,000 2,350,000 100,000 540,000 8,840,000

Fiscal Agent Fees Debt Service Reserve Funds Total Debt Obligation i

Interest $18,996 265,600 631,819 114,425 698,944 205,844 204,419 52,700 1,249,350 170,200 231,126 166,300 4,009,723 13,000 (1,140,000) $11,722,723

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ANNUAL BUDGET

October 1, 2023 – September 30, 2024

CITY OF AMARILLO, TX MAYOR

Cole Stanley

CITY COUNCIL

Josh Craft Tom Scherlen

Don Tipps Les Simpson

INTERIM CITY MANAGER Andrew Freeman

iii

GOVERNMENT FINANCE OFFICERS ASSOCIATION

Distinguished Budget Presentation Award PRESENTED TO

City of Amarillo Texas

For the Fiscal Year Beginning

October 01, 2022

Executive Director

iv

CITY OF AMARILLO, TEXAS Fiscal Year 2023-2024 Annual Budget TABLE OF CONTENTS DIV/DEPT. NO.

Reader's Guide ..................................................................................................................................... City Manager's Budget Message. ...................................................................................................... Policies ...................................................................................................................................................

PAGE NO

1 2 8

COMMUNITY PROFILE Budget Calendar ................................................................................................................................... City Organization Chart ....................................................................................................................... Community Statistics............................................................................................................................ Profile of Amarillo ..................................................................................................................................

77 78 79 83

SUMMARY Summaries - All Funds......................................................................................................................... Summary of Resources and Expenditures, All Funds .................................................................... General Fund Revenue and Expenditure Graph ............................................................................. General Fund Revenue Detail ............................................................................................................ Sales and Property Tax Collections ................................................................................................... Ratio of Tax Collections to Current Year Levy.................................................................................. Assessed Property Values .................................................................................................................. General Fund Summary of Expenditures ......................................................................................... Summary of Resources and Expenditures - Enterprise Funds ..................................................... Water and Sewer Utility Revenue and Expenditure Graph............................................................ Water and Sewer Utility Revenue Detail ........................................................................................... Water and Sewer Utility Expenditure Summary Graph .................................................................. Airport Revenue and Expenditure Graph.......................................................................................... Airport Revenue Detail......................................................................................................................... Drainage Utility Revenue and Expenditure Graph .......................................................................... Drainage Utility Revenue Detail ......................................................................................................... Summary of Resources and Expenditures - Internal Service Funds ........................................... Fleet Services Revenue Detail ........................................................................................................... Information Technology Revenue Detail ........................................................................................... Risk Management Revenue Detail .................................................................................................... Employee Insurance Revenue Detail ................................................................................................ Employee Flexible Spending Revenue Detail .................................................................................. Special Revenue Funds, Estimated Receipts, Expenditures, Available Cash............................ Revenue Summary............................................................................................................................... Expense Summary ............................................................................................................................... Relationship Between ..........................................................................................................................

99 100 103 105 113 115 116 117 118 120 122 124 125 127 129 131 132 134 135 135 136 137 139 145 152 163

FUND OVERVIEW General Fund – Cash Flow, Revenue and Summary of Expenditures ........................................ Water and Sewer Fund – Cash Flow, Revenue and Summary of Expenditures........................ Airport Fund – Cash Flow, Revenue and Summary of Expenditures........................................... Drainage Fund – Cash Flow, Revenue and Summary of Expenditures ...................................... Fleet Services Fund – Cash Flow, Revenue and Summary of Expenditures .............................

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165 191 199 207 213

CITY OF AMARILLO, TEXAS Fiscal Year 2023-2024 Annual Budget TABLE OF CONTENTS DIV/DEPT. NO.

Information Technology Fund – Cash Flow, Revenue and Summary of Expenditures ............. Risk Management Fund – Cash Flow, Revenue and Summary of Expenditures ...................... Employee Insurance Fund – Cash Flow, Revenue and Summary of Expenditures .................. Special Revenue Fund – Cash Flow, Revenue and Summary of Expenditures ........................

PAGE NO

219 225 229 233

PUBLIC SAFETY Police ............................................................................................ Fire ................................................................................................ Animal Management & Welfare................................................ Amarillo Emergency Communications Center (AECC) ........ Emergency Management Services .......................................... Municipal Court ........................................................................... Judicial..........................................................................................

1610-1680,22150-22160,2610, 2620,26610 1910,1940 1710 1270 1232,2400,2430,26710 1305, 1306, 20800 1040,20910

293 319 333 341 349 361 371

1011 1020,1030 1023 1210 1220

381 385 391 397 403

1251-1253 1315 1325 1345 1350 61110-61120 6200 1110 1120,6300 1340,6400,6500

411 421 433 439 445 450 460 484 490 509

1241-1249 1260 1811 1820 1830 1840 1850 1855 1861 1862-1863 1870-1877 1880

524 540 548 554 562 568 574 582 588 594 602 614

ADMINISTRATION Mayor & City Council.................................................................. City Manager ............................................................................... Engagement and Innovation ..................................................... City Attorney (Legal)................................................................... City Secretary .............................................................................. SUPPORT SERVICES Facilities ....................................................................................... Finance......................................................................................... Purchasing ................................................................................... Central Stores ............................................................................. General Fund Transfers............................................................. Fleet Services.............................................................................. Information Technology.............................................................. Human Resources ...................................................................... Risk Management (Self-Insurance) ......................................... Benefits (Employee Insurance) ................................................ LEISURE SERVICES Civic Center ................................................................................. Library........................................................................................... Golf Courses................................................................................ Parks and Recreation - Administration .................................... Parks and Recreation - Tennis ................................................. Parks and Recreation - Aquatics .............................................. Parks and Recreation - Recreation Services (Programs) .... Parks and Recreation - Warford Activity Center .................... Parks and Recreation - Parks Maintenance........................... Parks and Recreation - Zoo ...................................................... Parks and Recreation - Athletics .............................................. Parks and Recreation - Senior Services ................................. vi

CITY OF AMARILLO, TEXAS Fiscal Year 2023-2024 Annual Budget TABLE OF CONTENTS DIV/DEPT. NO.

PAGE NO

TRANSPORTATION Transit ........................................................................................... Street ............................................................................................ Traffic ............................................................................................ Airport ...........................................................................................

1761-1764 1420 1731,24250 26630,5400

622 640 648 660

52100 52110,52120-52123 52200-52220 52230 52240 52260-52270 52281 1431 1432 56100-56200

682 690 700 712 718 724 732 740 748 754

1410 1415,52115 1720,24200 1740 1750 1930, 26620

766 770 780 790 800 808

1335 2010-2040,2065,2070,2075,23 Community Development .......................................................... 00 Public Health ............................................................................... 25011-25045 Women, Infants, and Children (WIC)....................................... 25311-25323

820

UTILITY SERVICES Utility Billing ................................................................................. Director of Utilities ...................................................................... Water Production ........................................................................ Water Distribution ....................................................................... Wastewater Collection ............................................................... Wastewater Treatment ............................................................... Laboratory Administration.......................................................... Solid Waste Collection ............................................................... Solid Waste Disposal ................................................................. Drainage Utility ............................................................................ DEVELOPMENT SERVICES Public Works................................................................................ Capital Projects & Development Engineering (CP&DE) ...... Planning & Development Services .......................................... Building Safety ............................................................................ Environmental Health................................................................. City Marshal.................................................................................

HEALTH AND HUMAN SERVICES Vital Statistics ..............................................................................

826 890 942

PUBLIC IMPROVEMENT DISTRICTS Public Improvement Districts Narrative ................................... Greenways Public Improvement District Budget ................... Pinnacle Public Improvement District Budget ........................ Heritage Hills Public Improvement District Budget................ Colonies Public Improvement District Budget ........................ Tutbury Public Improvement District Budget .......................... Point West Public Improvement District Budget .................... Quail Creek Public Improvement District Budget .................. Vineyards Public Improvement District Budget...................... Town Square Public Improvement District Budget ................ vii

2700-2790 2700 2705 2710 2730 2740 2750 2760 2770 2790

970 974 976 977 979 981 982 983 984 985

CITY OF AMARILLO, TEXAS Fiscal Year 2023-2024 Annual Budget TABLE OF CONTENTS DIV/DEPT. NO.

PAGE NO

DEBT SERVICE Statement of Total Debt Services ....................................................................................................... Statement of Bonded Indebtedness -Total ....................................................................................... Special Assessments Debt.................................................................................................................. Computation of Legal Debt Margin .................................................................................................... General Obligation Debt Service Fund ............................................................................................. Tax Supported Debt Interest and Redemption................................................................................. Special Assessments and Other Revenue Supported Debt ......................................................... Hotel Occupancy Tax Supported Debt .............................................................................................. Statement of Bonded Indebtedness and Expenditures by Issue - General Obligation Debt.... Schedule of Maturities: Interest and Redemption Fund - General Obligation Bonds ................ Schedule of Maturities: Tax and Revenue Certificates of Obligation ........................................... Schedule of Maturities: Tax Notes ..................................................................................................... Schedule of Maturities: Hotel Occupancy Tax Revenue Bonds .................................................... Provision for Compensated Absences .............................................................................................. Statement of Bonded Indebtedness and Expenditures by Issue - Water Revenue ................... Schedule of Maturities: Interest and Redemption Fund - Water Revenue .................................. Statement of Bonded Indebtedness and Expenditures by Issue - Drainage Utility ................... Schedule of Maturities: Interest and Redemption Fund - Drainage Utility .................................. Statement of Bonded Indebtedness and Expenditures by Issue - Fleet Services Fund ........... Schedule of Maturities: Interest and Redemption Fund - Fleet Services Fund .......................... Statement of Bonded Indebtedness and Expenditures by Issue - Airport Fund......................... Schedule of Maturities: Interest and Redemption Fund - All Outstanding...................................

974 981 984 985 986 987 988 989 990 991 997 1002 1003 1005 1007 1008 1017 1018 1023 1024 1025 1026

CAPITAL IMPROVEMENT PROGRAM Capital Improvements Summary ........................................................................................................ Summary of Resources and Expenditures - Capital Improvements ............................................ Capital Improvement Plan ...................................................................................................................

1028 1030 1036

PERSONNEL SUMMARY Human Resources Summary.............................................................................................................. Comparison of Actual Staffing for the Fiscal Year 2021/2022 to current 2022/2023 Budget and to proposed Staffing in the recommended Budget for Fiscal Year 2023/2024.................... Employees by Functional Group ........................................................................................................ Employees by Functional Group Chart ............................................................................................. General Salary Schedule .................................................................................................................... MGT Pay Schedule .............................................................................................................................. Fire Department Pay ............................................................................................................................ Police Department Pay ........................................................................................................................ APPENDIX Glossary of Terms ................................................................................................................................. Acronyms Used..................................................................................................................................... Ordinances ............................................................................................................................................

viii

1044 1045 1047 1048 1049 1062 1066 1065

1068 1071 1035

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City of Amarillo Reader’s Guide This reader’s guide describes the structure of the City of Amarillo’s annual budget book and outlines its content. The budget is designed to present budget information in a structured and engaging way. It is designed to help all users from residents, media, and city officials easily understand and participate in the budget deliberations. The budget is used by elected officials and city staff in the course of their regular job duties. The Budget’s foundation is the City of Amarillo’s Mission, Vision, and Core Value statements (included in the Entity and Basis of Account). The budget also is directly aligned to the City Counsel adopted 2023 Strategic Pillars that established a long-term strategic vision for the city. There are extensive details in the budget. To help mitigate the high level of detail, certain sections of the budget contain summary information. These summaries give a good overarching picture of the budget, the budget process, the organization, and the community. The 2023-2024 Budget This document is a description of the approved budget for 2023-2024 and contains introductory sections including the Transmittal Letter and Policy Statements, budget changes, and discussions on future priorities. That is followed by the Entity and Basis of Account which includes the City of Amarillo's Mission, Vision, and Core Values. Community Profile – Demographics – Profile – Geographic and climate information – Historic timeline

– – – –

Economic data Quality of life School districts and higher education Parks and recreation

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Municipal services and administration Enhancement projects

Summary Section – City organizational chart – Summary of funds including resources and expenditures – Data graphs including revenues, tax collections, property values, and expenditures – Three-year history of revenue by fund by revenue expenditure and category – Comparison of current and previous year budget – Comparison of last year’s actual expense listed by department by fund and by expenditure category by fund including narrative about those – Explanation table of the relationships of fund structure to organization structure – Budget comparison by organization by fund Capital Projects • Major capital acquisitions • Impact of projects on operating budget Debt Service • Current bond obligations • Future bond issues Department Budgets Budget appropriations are presented by department and program. Each section’s narrative includes the department’s mission followed by goals and objectives. Then the allocations are detailed by the program along with performance measures and how it aligns to the strategic pillars and initiatives.

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City of Amarillo City Manager's Budget Message

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October 1, 2023 Honorable Mayor Cole Stanley and Members of Amarillo City Council 601 S. Buchanan Street Amarillo, TX 79101 Dear Mayor Stanley and Members of the City Council: Transmitted herewith is the City of Amarillo Annual Budget for Fiscal Year 2023/2024 (Budget). The Budget is balanced in accordance with the Amarillo City Charter and laws of the State of Texas. The final Budget totals approximately $531.0 million, with $336.4 million approved for operation and maintenance functions, $135.5 million in capital, and $59.2 million for required debt service payments. The annual Budget is the most important policy document for consideration by the Council. It identifies required funding to deliver more than 250 programs and services to the citizens of Amarillo. The 2023/2024 Annual Operating Budget is presented to Council as a program-based budget, i.e., the various programs offered by City departments are presented with program descriptions and performance measures to define the level and quality of services delivered to Amarillo citizens. The Budget represents maintenance of current service levels for the more than 250 programs funded by the City. All programs have a demonstrated connection to the City Council pillars. The City has continued to experience economic growth in most areas; however, rising costs in several vital areas including commodities, materials, supplies, construction, and attracting and retaining personnel have placed continued challenges on the budget process. Key areas of focus in the 2023/2024 Budget include addressing increased funding for public safety, aging infrastructure throughout City operations, attracting and retaining a skilled labor force, and rising costs in most operational areas. The Budget reflects revenues in line with post-pandemic trends, with slight increases, and rate increases in certain areas to support the rising costs of doing business and aging infrastructure. On the expenditure side, the Budget includes enhancements that focus on funding for public safety, critical capital projects, pay enhancements for personnel to help in attracting and retaining employees, and amounts to cover increased costs of doing business. Details of the consolidated budget are as follows. CONSOLIDATED BUDGET Our 2023/2024 Budget is $531.0 million, which is an increase of 8.2%, or $40.2 million, as compared to our 2022/2023 Budget of $490.8 million. The areas of specific increase/decrease in the Budget are: 2

City of Amarillo City Manager's Budget Message

Budget Category General Fund Operating

FY 2022/2023 $

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FY 2023/2024

% Change

239,300,951 $

250,646,088

4.7%

Water & Sewer Operating

58,614,367

69,664,081

18.9%

Capital Improvement Projects

114,352,664

135,490,421

18.5%

Special Revenue Operating

39,875,546

35,972,058

(9.8%)

Fleet Services Operating

12,530,989

14,003,290

11.7%

Insurance Operating

39,801,333

39,440,725

(0.9%)

Debt Service

68,298,159

59,194,165

(13.3%)

Airport Operating

14,188,377

15,804,323

11.4%

Drainage Utility Operating

3,940,026

3,932,325

(0.2%)

Information Technology Operating

9,046,519

9,416,730

4.1%

Capital Improvement Transfers

3,216,767

3,724,936

15.8%

(112,335,250)

(106,245,847)

(5.4%)

490,830,448 $

531,043,295

8.2%

LESS: Interfund Transfers TOTAL BUDGET

$

Municipal government is a service business and the predominant expense category in the Budget is always personnel and the associated salary and benefit expenses. Personnel costs comprise 40.4%, or $214.5 million, of the 2023/2024 net Budget. Personnel costs in the Budget are 8.0% more than the prior year budget due to salary increases and reclassifications described below. The increase in personnel costs accounts for most of the increase in each operating budget noted above. The largest category in the Budget is Capital Improvement Projects at $135.5 million, or 25.5% of the Budget. Capital Improvement Projects reflect an 18.5% increase from the prior year and include public safety projects, major street and traffic administration projects, funding for matching amounts on projects with large Federal/State assistance, a dedicated dumpster replacement program, funding for Parks and Recreation assets and facilities, water and sewer system projects, drainage utility system projects, airport projects that are eligible for additional federal funding, and more. The Capital Improvement Program section provided in the budget document provides more details of the proposed projects.

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City of Amarillo City Manager's Budget Message

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Debt Service accounts for just over 11.1%, or $59.2 million, of the net Budget. Debt service expenditures include all funds with outstanding debt. The Debt Service category includes a (13.3)% decrease which is due to the debt rolling off. Special Revenue operating costs have decreased (9.8)% due to additional grant/relief funding availability from the CARES Act and American Rescue Plan ending. Property and Sales Taxes Taxable property values remain strong with an estimated over 9% increase for the 2023 tax year, when comparing 2023 estimated values to the 2022 certified values. The total 2023/2024 proposed tax rate is $0.39867 per $100 taxable value versus the 2022/2023 rate of $0.40628. A historical review of the rate reflects that the City Council increased the property tax rate by $0.01 to $0.32009 for the 2011/2012 and 2012/2013 fiscal years after three years with the same property tax rate, by $0.02 in the 2013/2014 fiscal year, by $0.005 in the 2014/2015 fiscal year, and by $0.00563 to $0.35072 for the 2015/2016 and 2016/2017 fiscal years. The rate increases associated with 2017/2018 and 2018/2019 were directly related to the debt service portion of the tax rate. City Council increased the operations and maintenance portion of the tax rate in 2019/2020 by $0.01750 in addition to increasing the debt service portion of the tax rate. In 2020/2021, the debt service portion of the tax rate was the only portion of the tax rate increased. In 2021/2022, City Council increased the property tax rate by $0.047 to $0.44334 and then decreased it in 2022/2023 to $0.40628 due to increased taxable values. Sales tax is the City’s largest revenue source. Amarillo has long enjoyed a history of steadily increasing sales tax, which has offset the City’s low property tax rate. The City’s sales tax continues to remain strong. The Budget includes sales tax at an increase of $7.9 million over the current year original budget of $68.0 million. The sales tax revenue budget for next year has been normalized to sales tax collection experience for the past couple of years. Sales tax and property tax revenues make up the largest percentage of funding for General Fund operations. However, each revenue source alone, property tax or sales tax, is not sufficient to fund the budgets for Public Safety. Therefore, the City must rely on multiple revenue sources to support General Fund operations. Franchise Fees, User Fees and Charges During 2016, the City initiated a $140 million five-year Community Investment Program with corresponding rate increases for water and sewer and drainage. For water and sewer rates, there was a 3% rate increase in 2016/2017, 2017/2018, and 2018/2019 to fund the first three years of the program. The 2019/2020 Budget included a 7% water and sewer rate increase, which funded the addition of automated metering infrastructure (4%) and provided for an increase in operating and maintenance (3%). The 2020/2021 Budget included the fourth year of the planned 3% rate increases. The 2021/2022 Budget included the final year of the original five-year Community Investment Program with a 3% rate increase for water and sewer infrastructure and a 2% rate increase for maintenance and operations to cover increases in operational costs. The 2022/2023 budget included a 10% water and sewer rate increase to cover inflation and additional debt issuances described above. The 2023/2024 budget included a 6% water and sewer rate increase to cover inflation and the rising cost of attracting and retaining personnel. The water rate structure is designed so that customers who only use water for domestic purposes still have very reasonable rates. A residential 10,000-gallon water user 4

City of Amarillo City Manager's Budget Message

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will have a monthly water and sewer bill of approximately $83.33, an increase of $4.32, which is low compared to other Texas cities. For drainage rates, there were 4% rate increases for the five years for the capital costs related to the five-year Community Investment Program. The 2022/2023 budget included as 6% drainage fee increase to cover inflation and an additional debt issuance, while the 2023/2024 budget includes a 47.1% drainage fee increase to cover continued inflation and increase operational costs. The drainage fee increase will increase the average monthly residential charge by $1.08. The Budget also includes an increase in the Solid Waste rates of 8%. Residential customers will see a slight increase in their monthly bill, which for the average customer will be $1.07. The additional funding will be used to cover increased operational costs related to the solid waste program and a dedicated residential dumpster replacement program. Other areas with fee increases include Civic Center, Building Safety, Environmental Health, City Marshal, Parks and Recreation, and Golf. The fee increases in each area are needed to adjust for increases in the Consumer Price Index (CPI) to cover the related cost of providing goods or services. Employee Staffing The 2023/2024 Budget consists of 2,326 permanent and 355 part-time employee positions. Permanent positions have increased by 23 positions over the current year and part-time positions have decreased by 1. Several of the changes are reclassifications of current positions to better meet departmental needs. New positions include 3 district fire chief positions, 4 police officer positions and 5 police civilian positions for additional operations support, 4 Amarillo Emergency Communications Center (AECC) positions to offer additional support for the department, 2 additional Emergency Management positions, and a few other positions in various departments to support operations. Below is a summary of the staffing changes for permanent positions for the 2023/2024 Budget: Position Senior Telecommunications Supervisor Telecomms Shift Supervisor IT CAD Specialist Airport Landside/Fleet Mechanic III Airport Technology Specialist Deputy Operations Manager Technical Hazards Coordinator Environmental Technician Fire District Chief Application Specialist III Infrastructure Engineer IT Support Specialist I 311 Customer Service Supervisor

Department AECC AECC AECC/IT Airport Airport/IT City Marshal Emergency Management Emergency Management Environmental Health Fire Operations IT Enterprise Applications IT Infrastructure IT Support IT Telecom 5

Full Time 1.0 2.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 3.0 1.0 2.0 1.0 (1.0)

City of Amarillo City Manager's Budget Message Position Administrative Assistant I Librarian I Police Officer Assistant Property & Evidence Manager Building Mechanic Crime Scene Tech Evidence Technician Forensic Video Tech Deputy Registrar

Department Library Library Police Police Civilian Police Civilian Police Civilian Police Civilian Police Civilian Vital Statistics

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Full Time (2.0) 1.0 4.0 1.0 1.0 1.0 1.0 1.0 1.0 25.0

Employee Compensation 1. 4% pay increase for civilian employees as pay-for-performance 2. 4% pay increase for Police and Fire employees 3. an annual leave buy back option for eligible tenured employees The total cost of the pay plan improvements noted above and related benefits, along with funding to address specific positions throughout the organization, is what makes up the 8.0% overall increase in the costs associated with personnel. The budget also includes funding for discretionary retention pay, given to employees based on longevity during the holiday season. Capital Improvement Program The 2023/2024 capital improvement program budget is $135.5 million - $39.6 million in general government capital projects, $32.5 million in water and sewer system projects, $11.9 million in airport projects, $46.0 million in drainage system projects, and $5.0 million in fleet services projects, and $0.5 million in IT projects. The general government projects are funded from excess operational funds, grant funds, and solid waste collection fees related to the dumpster replacement project. The water and sewer and drainage system projects are funded through the rate increases and excess operational funds planned for capital improvements. The airport projects are funded with excess operational funds planned for capital projects, grant money received from the FAA, and a proposed debt issuance. The fleet services and IT projects are funded with excess operational funds planned for capital. Future Priorities The 2023/2024 Budget has prioritized enhancements to public safety, compensation to employees, funding of capital projects including rising construction costs, and increased costs of commodities, materials, and supplies. Going forward, the City will need to identify additional budget dollars to address the maintenance of aging city facilities and aging infrastructure throughout the City, including streets.

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City of Amarillo City Manager's Budget Message

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Conclusion Thank you each for your leadership of our City. I appreciate the extensive time and effort you undertake to study and understand the complexities of the varied operations of our organization. Your vision, guidance and service are invaluable and truly make Amarillo a great community! I want to thank you for the comprehensive review of the 2023/2024 Budget process and thank the entire management team for their hard work in preparing the annual Budget. Difficult choices were made to ensure we can efficiently and effectively manage our resources to address Council pillars and to continue our commitment to serve the citizens of Amarillo. Respectfully Submitted,

Andrew Freeman Deputy City Manager

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City of Amarillo Accounting Policies and Practices

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ENTITY AND BASIS OF ACCOUNTING DEFINITION AND SCOPE OF THE ENTITY The City of Amarillo was chartered in 1913 as authorized by a statute enacted by the Texas Legislature that year. It was the first city in Texas, and the fifth city in the United States, to adopt the commission-manager form of government. The principal governmental services of the City include: public safety and health, streets, sanitation, culture-recreation, mass transit operations, planning and zoning, and general administrative services. In addition, the City maintains the water and sewer system and the airport. For financial statement presentation, the City of Amarillo is considered the primary governmental unit for other reporting entities; however, none of those entities have been included in this budget presentation. MISSION Create the best environment possible for every Amarillo resident to find and achieve their potential for greatness. OUR VISION Building on our heritage, our vision for Amarillo is that of a community that is cohesive and competitive. These objectives will be met through developing the following: Healthy, Vibrant Community: Where people feel safe, basic human needs are met, diverse educational opportunities are available, diversity is cultivated, citizens are interested, informed, and involved, the environment is clean and aesthetically appealing, and the arts, culture and recreational offerings flourish. Sustainable, Diverse Economy: Where educational opportunities support and promote economic development, existing businesses are nurtured, the environment supports new business development, the community links globally and older neighborhoods remain vital. Orderly Growth: Where regular investment in existing infrastructure and neighborhoods sustain their vitality, proper planning for new infrastructure projects and strengthens our quality of life and promotes economic development, national resources are sustained, and the essential values and visions of the community remain intact. OUR CORE VALUES –

Honesty and Integrity: Commit to the highest standard of ethical and legal behavior.

–

Excellent Customer Service: Recognize that we exist for our customers.

–

High Performance: Instill pride and professionalism in the workplace and the community; demonstrate the quality and value of our work and results.

–

Openness and Teamwork: Work together toward common goals, building on each other’s strengths.

–

Respect for Diversity: Cultivate a public awareness and appreciation for diversity within our community and organization.

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City of Amarillo Accounting Policies and Practices

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– Forward Thinking: Identify trends, anticipate problems and develop innovative and cost-effective solutions; recognize that today’s public policy decisions will determine tomorrow’s community.

LONG RANGE GOALS AND ACTION STRATEGIES The goals and recommended action strategies that follow were created by City Council along with the City Managers. The Council Pillars were authorized by City Council in September 2023. These pillars for Amarillo sets the strategic direction the City of Amarillo will take in terms of focus, priorities and allocation of resources. By following a Community Engagement model, City staff will develop the processes to pursue the pillars for Amarillo’s objectives in a way that can be measured. Many of the pillars are already underway while others require further staff evaluation or participation with partners in the private sector, educational institutions and other community groups.

City Council Pillars: Vision for the Future of Amarillo – – – – – –

Business Friendly Community Communication Fiscal Responsibility Infrastructure Public Safety Technology and Innovation

BUSINESS FRIENDLY COMMUNITY Amarillo enjoys a robust economy with low unemployment rates. To continue on that trend, with an eye towards continued growth, we need to work with businesses and developers to collaboratively help both Amarillo and businesses thrive. The following strategic priorities are established to facilitate achieving a more business friendly community…. –

Fast turnaround on decisions.

–

Seek input from SBO and developers on how to become more business friendly.

–

Evaluate development standards.

–

Engage stakeholders.

–

Fiscally responsible incentives to grow tax revenue.

–

Collaboration with others who work with businesses, SBDC, Banks, etc. 9

City of Amarillo Accounting Policies and Practices

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. COMMUNICATION Amarilloans care about what their City Government does for them. Communicating in ways that reaches and accurately informs citizens via a multitude of channels bridges the information gap between citizens and leaders. The following strategic priorities are established to facilitate achieving the communication objective… –

Use all available channels to increase our audience.

–

Educate and inform with facts.

–

Share our problems and challenges.

–

Create our own source of current information in real time by proactively sharing news and updates.

–

Hold meetings with local media.

–

Improve and streamline communication within the organization.

–

Obtain feedback from the public and follow-up on their input.

–

Invest in boosting messages via social media channels. FISCAL RESPONSIBILITY

Amarillo responsibly manages its finances and resources with transparency. The following strategic priorities are established to facilitate achieving the fiscal responsibility objective… –

Enhance transparency and accountability in the stewardship of public funds.

–

The City budget serves as a policy document for the City Council. Annual review and revision by City Council allow the City to address Council priorities during the budget process.

–

Financial policies are the framework for the fiscal management of the City of Amarillo. The City of Amarillo strives for best practices in financial policies.

–

Budget process that ensures effective communication to the City of Amarillo citizens and engages the community in the budget process.

–

Budget process that addresses budget challenges and opportunities, allowing the City to adapt quickly to changing economic and financial conditions.

INFRASTRUCTURE Amarillo’s infrastructure is the backbone of our city. Properly maintaining and growing our infrastructure is necessary to ensure the city functions appropriately. The following strategic priorities are established to facilitate achieving the infrastructure objectives… –

Identify and prioritize the most pressing infrastructure needs. 10

City of Amarillo Accounting Policies and Practices –

Communicate and engage the community.

–

Explore all funding opportunities.

–

Partner with agencies, entities, and other stakeholders to facilitate growth.

–

Allocate immediate funds to priority needs.

–

Evaluate long term funding plan.

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PUBLIC SAFETY Amarillo is among the safest cities in the nation and our police, fire, emergency medical, and emergency management statistics demonstrate leadership in each discipline. Our first responders are recognized throughout the nation as some of the most professional, most highly trained, and best equipped, offering training to other first responders on the best practices to build safer communities. Our community is committed to enhancing public safety to ensure that Amarillo is regarded as one of the safest communities in the nation. To meet this objective, our community leaders have recognized that we must build innovative and enhanced public safety programs to address critical issues that are instrumental to building a safer community. Focus must be placed on addressing the City Council framework for public safety by… –

Attract and retain personnel.

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Improve investment into planning for the growth of the city.

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Expanding training and certification of personnel and invest in equipment to enhance our EMS capabilities.

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Improve communication with our citizens about future needs to maintain high levels of public safety excellence.

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Create a culture that promotes a partnership between our staff and the community.

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Adopt new technology as force-multipliers.

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Evaluate best practices on staffing and assignments in public safety.

In addition to the core elements of the public safety pillar, our community must continue to make strides in addressing the hub issue of poverty that contributes to health and disease issues, drug and alcohol abuse, domestic violence, and child abuse. Even though poverty rates have improved nationally and statewide, they continue to be a significant and generational issue for portions of our community. Addressing the hub issue of poverty through enhanced educational attainment, positive social programs, and living wage job opportunities will have a dramatic impact on enhancing public safety’s ability to address framework objectives. TECHNOLOGY AND INNOVATION The implementation of technology as a pillar is threefold…. –

Identify areas where technology can improve efficiency and customer service.

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Create a culture of innovation as it relates to community engagement, emphasizing codevelopment with the community.

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Create policies and procedures to create a safe environment for the use of technology.

BASIS OF PRESENTATION - FUND ACCOUNTING Fund Accounting: The City’s accounting and financial reporting are in accordance with methods prescribed by the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association (GFOA). The accounting policies of the City of Amarillo conform to generallyaccepted accounting principles applicable to governmental entities. Accordingly, the accounts of the City are organized on the basis of funds and account groups. Each fund is considered a separate accounting entity. Funds are used in governmental accounting to segregate sources and uses of monies. The operations of each fund are accounted for in a separate set of accounts. The fiduciary funds are not included in the budget since they are not subject to appropriation and are governed by a separate trust document or board. In addition to the above-described fund accounting structure, we make several adjustments to build the entitywide financial statements required by GASB statement 34 (GASB 34). Governmental Funds: General Fund: The General Fund is the general operating fund of the City and the City’s most significant fund. It is used to account for all financial resources except those that are required to be accounted for in another fund. Most common City functions such as public safety, parks, library and administration are contained in the General Fund. Temporary grant programs that will ultimately have to be funded by the General Fund are included in the General Fund. These temporary grant programs usually provide full or partial funding of the program for a few years and are then incorporated into their normal General Fund budget. Special Revenue Funds: Special Revenue Funds are used to account for the proceeds of specific revenue sources that are restricted for specified purposes. They are used mainly to budget and account for grants made to the City. Special Revenue Funds are also used to account for the transactions of the Public Improvement Districts (PID) organized in the city since those funds are earmarked for a specific purpose. The Court Technology Fund and the Court Security Fund are both Special Revenue Funds since their revenue can only be spent for a specific purpose. Special Revenue Funds also include our Housing Assistance Program, along with the Emergency Shelter and Supportive Housing, the Community Development Block Grant, the Summer Lunch Program, the Coming Home Program, the Police Seized Property Funds, other law enforcement grants, the law enforcement and firefighter training grants, the Home Program, Urban Transportation Planning Grants, Public Health and Women, Infants & Children grants, and the Emergency Management Pantex Agreement in Principle (AIP) grant. The above grant funds are not subject to appropriation. The budget will be negotiated with the granting agency and accepted by the governing body when they approve the grant contract. The grant budgets are estimates presented to gain a better understanding of the City’s entire financial picture. The PID budgets along with the 12

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Court Technology Fund, the Court Security Fund, the Coming Home Program, and the Police Seized Property Fund are subject to appropriation and approved by the City Council in the budget process. Debt Service Fund: The Debt Service Fund is used to account for accumulation of resources for, and the payment of, general long-term debt-related costs. The City has three debt service funds. The General Obligation Bonds and our 2010 and 2017 Certificates of Obligation are supported by annual property tax assessments. The Certificates of Obligation Bonds issued for Public Improvement District improvements are supported by annual PID assessments and are reported in the Debt Service Fund. This City has used Certificates of Obligations to rebuild a golf course. Annual debt service associated with this bond is supported by golf revenue. Enterprise Funds debt obligation are recorded in, and provided by, revenues from that fund’s business activities. Accordingly, Certificates of Obligation issued for Enterprise Fund activities are not budgeted in the Debt Service Fund. For additional information, we also include the payment schedule for the Enterprise Fund debt. However, Enterprise Fund bonded debt is budgeted and paid in the respective Enterprise Fund. In keeping with our policy of funding long-term obligations on an annual basis, we have a separate debt service fund to provide for our sick leave and annual leave obligation. Capital Projects Funds: Capital Projects Funds are used to account for financial resources to be used for the acquisitions or construction of major capital improvements and facilities. Approved Capital Projects are detailed in the Capital Projects section of the budget and include the General Construction Fund, the Street Improvement Fund, the Civic Center Improvement Fund, the Golf Course Improvement Fund, the Bivins Improvement Fund, the Animal Shelter Improvement Fund, and the Solid Waste Improvement Fund. Capital projects for Proprietary Funds (Enterprise and Internal Service Funds) would be budgeted in those individual funds.

Proprietary Funds: Enterprise Funds: Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business. The intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis are financed or recovered primarily through user charges, or where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income, if appropriate, should be accounted separately for capital maintenance, public policy, management control, accountability or other purposes. Enterprise Funds are used to account for the activities in the airport, the drainage utility, and the water and sewer system. Internal Service Funds: Internal Service Funds are used to account for the financing of goods or services, on a cost-reimbursement basis, for agencies of the City or for other governments. Internal Service Funds are used to account for the activities of the Fleet Services, Information Technology and the City’s self-insurance activities.

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Basis of Accounting/Budgeting: The basis of accounting refers to revenues, expenditures or expenses being recognized in accounts and reported in the financial statements. All governmental funds listed above are accounted for using the modified accrual basis for financial reporting and for budget purposes. With the modified accrual basis of accounting, revenues are recognized when they become measurable and available as current assets. For example, sales taxes are considered "measurable" when in the hands of the State Comptroller and are recognized as revenue at that time. Other major revenues that are subject to accrual include utility franchise taxes, intergovernmental revenues, interest, rentals, and intercity charges. Waste collection fees are recorded as revenue when billed. Major revenues that cannot be accrued include hotel occupancy taxes, licenses, permits, fines and forfeitures. Property taxes projected to be collected within 60 days after year-end are considered to be available in the current fiscal year. For a governmental fund, capital would be recorded as expenditure in the governmental fund and recorded as an asset in the general fixed assets group of accounts. On the entity-wide financial statements required by GASB 34, we would recognize the depreciation on the general fixed assets in their corresponding activity. GASB 34 requires several adjustments to full accrual accounting and has a consolidated view by activity without regard to fund type. In the governmental funds (above), expenditures are recognized when the related liability is incurred; however, budgets are encumbered when contracts are awarded. Governmental funds accumulated unpaid vacation and sick pay are recorded as liabilities on the entity-wide financial statements and not at the fund level. All proprietary funds listed above are accounted for using the accrual basis of accounting. Their revenues are recognized when they are earned, and their expenses are recognized when they are incurred. The liability for compensated absences is recorded as an operating expense when incurred and reported as a liability on the balance sheet for the applicable fund. In a proprietary fund, a capital expenditure would be recorded as an asset on the balance sheet of the proprietary fund and depreciated over its useful life. As previously mentioned, we used the modified accrual method for both accounting and budgeting in the governmental funds. However, we operate with two types of capital budgets: nominal capital and capital projects. Nominal capital is defined as capital items under $25,000. The nominal capital is budgeted in a department’s operational budget in both governmental and proprietary funds. For a governmental fund, nominal capital would be recorded as an expenditure in the governmental fund and recorded as an asset in the general fixed assets group of accounts. For the proprietary funds, we also budget nominal capital and depreciation in the operating budget of the department. The large capital purchases are budgeted in the capital projects budget. Depreciation is estimated on existing assets and large projects anticipated to be in service in the upcoming year. In determining proprietary funds available resources, both the nominal capital (which is included in the operating budgets) and capital projects would be shown as expenditures. However, depreciation would be shown as a reduction of expenditure since it is a non-cash item. As previously mentioned, all capital items (both nominal capital and capital projects) would be recorded as assets on the balance sheet of the proprietary fund and depreciated over their useful life for accounting purposes. 14

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It should be noted that the budget of a proprietary fund is a management tool as opposed to a legally adopted appropriation of funds. For lack of a better term, the budgets of the proprietary funds are a hybrid, using elements of full accrual and elements of modified accrual. Like the modified accrual, capital purchases are budgeted, but depreciation is also budgeted (full accrual). We feel this method of budgeting proprietary funds gives management the control to manage the departmental expenditures. Another important difference in our method of accounting and budgeting is in the fiduciary funds. We do not budget fiduciary funds since they are not available for appropriation by our governing body. A trust document or other governing body governs fiduciary funds. FINANCIAL POLICIES The purpose of the City of Amarillo’s financial policies is to establish and maintain effective long-term management of the City’s financial resources. As a result of the City’s financial policies, the City should be able to retain a sound financial condition, retain favorable bond rating to provide future generations with the ability to borrow capital at favorable interest rates, and balance the needs of communities with their ability to pay. A more detailed explanation of the City of Amarillo’s Financial Policies will follow the summary below.

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SUMMARY OF FINANCIAL POLICIES Maintain a balanced budget

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Maintain an adequate tax rate comparable with similar cities

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Maintain budgetary control over revenue and expenditures

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Stabilize rates and fees

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Charge user fees to cover at least a portion of the cost of a service

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Provide reserves for unforeseen items

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Charge administrative services to grants and proprietary funds

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Process General Fund payments from the Water and Sewer System

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Only request grant funding when the purpose of the grant is consistent with the goals of the City of Amarillo

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Plan and make capital acquisitions in an orderly fashion

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Provide debt financing when needed

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Adhere to a prudent Investment Policy

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Make annual provisions of long-term obligations

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Maintain a minimum number of funds to report the activities of the City of Amarillo

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Balanced Budget: The City of Amarillo will develop a balanced budget for all funds subject to appropriation. Current resources (current revenues plus appropriated reserves) will equal or exceed budgeted expenditures. Long-term debt will not be used to fund current operating expenses. Moreover, non-recurring resources will only be used to fund non-recurring expenditures. Tax Rate: The tax rate should be comparable with similarly sized Texas cites and should be adequate to produce the revenues needed for traditional City services included in the City of Amarillo’s General Fund. Also, the City strives not to exceed the rollback rate as computed in the Truth in Taxation calculations. The City grants an $8,600 / age 65 exemption or disability exemption. Moreover taxes are frozen for age 65 or disability. Annual Budget and Budgetary Control: The City will prepare a detailed budget for public hearings that delineates the sources and uses of funds. The City will be prudent in preparing the annual budget. The City will seek to prepare a conservative budget where revenue estimates are reasonably attainable and not aggressive. Expense budgets should also be reasonable, but should also provide for unforeseen expenditures. Year-end excess of revenue over expenditures not needed for reserve requirements will be used to finance the City’s capital requirements in subsequent years in accordance with the City’s pay-as-you-go financing of capital. The City will establish and maintain a traditional line-item budget as one of management’s means of monitoring both revenue and expenditures throughout the fiscal year. Rate Stability: The City strives to not have large rate increases in taxes or other user fees and charges. When possible, large rate increases should be anticipated and phased-in gradually to be less burdensome on our constituents. User Fees: In order to minimize the cost of services to our citizens in the form of property taxes, user fees will be used to recoup the cost of services to the extent economically possible where the levels of desired city services are beyond basic city services. When it is not practical to offset the entire cost of a service with user fees, the City will charge a fee for the service to partially offset the cost. The City will also consider annual CPI adjustments in order to minimize the impact of changes to user fees. While not restricted to the budget process, user fees are reviewed as a part of the budget process. The City will adopt annual utility rates that will generate revenues adequate to provide for operations of the system including depreciation, legal requirements of bond covenants, capital replacement and expansion of the system.

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Reserves: The City seeks to maintain reserves, which should be sufficient to provide financing for capital or special projects and meet unforeseen contingencies such as lawsuits, tax roll tie-ups, fluctuations in sales tax, receipts from the city-owned utilities, and other fiscal emergencies. While many cities enjoy the stability of the majority of the revenues being generated by property taxes, most of the City of Amarillo’s revenues are heavily dependent on the local economy (e.g., sales tax) and/or are weather-related (utility charges and franchise taxes). The City of Amarillo has enjoyed overall growth in its revenues. However, due to the potential volatility of the City’s major revenue sources, the overall revenue and corresponding fund balances are more vulnerable than that of a city that is more dependent on property taxes as its major revenue source. Accordingly, the target reserve balance for the General Fund would be about three months of the current operating budget. For proprietary funds, the target reserve balance would be three months of the operating budget plus at least one year’s capital. If large capital needs are anticipated in the near future, reserves may be accumulated to provide for at least a portion of the needed financing. For the Public Improvement Districts maintained by the City, the long-term reserve would also be at least three months operating expenses and could also have a capital replacement reserve. General Fund balances greater than needed for the purposes stated above are transferred to Capital Projects funds in our normal budgetary process to provide for current and future capital needs. In calculating reserves, the City of Amarillo uses “Available Funds” as opposed to Fund Balance. With Available Funds, the City only includes those items readily convertible to cash, less liabilities and encumbrances. The main items excluded from Available Funds would be inventories and unrealized changes in the value of investments. Inventories should remain at about the same levels from year to year and would not be available for appropriation. The City generally holds investments to maturity and temporary increases or decreases in the value of these investments are not germane to the budget process. Since the calculation is different from Fund Balance, the actual beginning of the year calculation is included on the “Summary of Resources and Expenditures” presentation. General and Administrative Charges: The General Fund should be compensated by all enterprise funds and internal services funds for the administrative services provided, such as management, finance, personnel and other general administrative costs. Also, to the extent allowable by the granting agency, the City will recoup all allowable indirect costs to compensate the City for administration of the various grant programs. For grants, the administrative fee takes the form of indirect costs. These costs are derived from our indirect cost allocation plan, which is developed in accordance with Federal Cost Principals for allocating overhead costs. For City functions, the administrative fees are derived from a modified version of our Indirect Cost Allocation Plan. The Indirect Cost Plan is modified to recognize the General Government Expense, which is mainly the Mayor and City Council portion, along with the administrative costs associated with the Mayor and City Council. The Mayor and City Council set policy for the entire organization and these costs are recognized in our modified Indirect Cost Plan.

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General Fund Payments from the Water and Sewer Utility and the Drainage Utility: The Water and Sewer Utility is operated in a manner similar to a Public Utility. Accordingly, the Water and Sewer Utility makes corresponding payments to the City of Amarillo General Fund that a private utility would be required to make. The Water and Sewer Utility makes payments in lieu of tax payments for property taxes and franchise taxes. Consistent with our above policy on administrative charges, the Water and Sewer Utility also reimburses the City for administrative costs associated with the Water and Sewer Utility. The payment in lieu of property tax is calculated on the estimated property value of the Water and Sewer System at the current tax rate including the half percent sales tax in lieu of property tax rate. The payment in lieu of franchise tax is calculated in a similar manner as our telephone franchise tax, which is a per line charge. The Water and Sewer Utility pays the General Fund a per account charge on each water and sewer account monthly. The rate is adjusted annually for increases in inflation as measured by the Consumer Price Index and any increase in water and sewer rates. The account charge reduces weather-related fluctuations in payments and makes the payment more predicable for both the General Fund and the Water and Sewer Utility. It should be noted that the Drainage Utility pays an administrative fee to the City as well. Grant-in-Aid Policy: The securing and/or approval of federal and state assistance will be based on the following criteria: –

What benefit does the project have to the community?

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What will be the future impact to the city due to acceptance of the funding, and what is the level of local funding?

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How does the project relate to current operations and/or other future plans of the organization?

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With very few exceptions, grants are expected to pay their fair share of overall City administrative costs in the form of the indirect cost rate.

Capital Acquisition/Improvement Policy: The City will plan and budget for the replacement of equipment and capital assets as the need arises. Minor capital replacement items will be planned for and provided in the department’s operating budget. Capital replacements should be limited to items that are no longer functional, unable to be repaired, not economically repairable, or a safety hazard. Once the item is replaced, it is generally sold by auction. Planning for major capital improvements is on a five-year basis and is updated annually. The City uses pay-as-you-go financing of capital acquisitions where feasible. When debt is needed to finance capital assets, the City strives to schedule bond issues so that level payments are made each year over the life of the issue and the term of the financing does not exceed the useful life to the asset. The City of Amarillo prioritizes the funding of capital improvement projects on the basis of a five-year Capital Improvement Plan. A capital improvement is any expenditure for the purchase, construction, replacement, expansion, or major renovation of the physical assets of the city when the project is relatively expensive ($25,000 or greater), long-term and permanent. 18

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Some common examples are streets, libraries, traffic signal systems, fire stations, additional trucks, and water and sewer lines. Capital needs of less than $25,000 (minor replacement items) are provided for in the department's annual operating budget. The approved projects for the first year of the five-year capital improvement program are incorporated in the City's budget in the "Capital Projects" section of the budget. The functions of the Capital Improvement Program are as follows: 1. Planning for the eventual replacement of capital items and estimating the cost of replacement; 2. Scheduling all capital projects over a fixed period with appropriate planning and implementation; 3. Budgeting priority projects and developing revenue sources for proposed improvements; 4. Coordinating the activities of various departments in meeting project schedules; 5. Monitoring and evaluating the progress of capital projects; and 6. Informing the public of projected capital improvements. The following questions are considered when justifying a project: 1. What is the relationship of the project to the progress of the entire city? 2. Is this project part of a large program? How does the project relate to the goals of the program? 3. How many citizens will be helped by it? How many citizens will be harmed or inconvenienced if the project is not considered? 4. Will it add to the value of the surrounding area? Will it increase the valuations of local property? 5. Will it increase the efficiency of the performance of a service? Will it reduce the ongoing costs of a service or facility? 6. Will it provide a service required for economic development of the community? What improvements would be of the most value in attracting commercial and industrial firms? 7. Is this project required to complete a major public improvement? 8. Will rapid urban growth in the area of the proposed project increase the costs of land acquisition if the project is deferred? 9. Is the project well identified by the citizens? Does it have established voter appeal? 10. Is the project needed to protect public health or safety? Consistent with the City’s philosophy on user fees, the City passes a portion of the cost of extending utilities and improvements in subdivisions to developers of the subdivisions rather than to the general public. Additionally, where the levels of desired city services are beyond the

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norm for a subdivision, Public Improvement Districts have been created to provide enhanced services without burdening the entire community. Capitalization Policy: Factors to be considered in determining items to be capitalized are as follows: 1. The expected normal useful life is greater than one year. 2. The item has a unit cost of $5,000 or more. Unit cost should include any charges for freight or installation. 3. The capital cost of an integrated system, such as a personal computer, should be capitalized as one unit, including all the applicable costs to make the unit function properly. Debt Policies: The City of Amarillo prefers to finance capital acquisitions and improvements on a pay-as-yougo basis. Generally, year-end excess of revenue over expenditures are earmarked for future capital needs and transferred to capital project funds in our governmental funds during the budgetary process. For proprietary funds, the excess of current revenues over operating expenses and debt service will be used for capital expenditures. When capital needs exceed funding of a pay-as-you-go basis, debt will be issued. The City will not use long-term debt to finance current operations. The level of indebtedness the City can reasonably expect to incur is analyzed to make sure that the City's high credit standing is not jeopardized. Accordingly, longterm debt will be used only for capital projects (replacements, expansions, improvements, and acquisitions). Short-term debt will be used only as interim financing for projects that will result in capital improvements. When debt is issued, the City of Amarillo will employ competent financial advisors and bond counsel. The City shall use a competitive bidding process in the sale of debt unless the use of a negotiated process is warranted due to market timing requirements (refunding), or a unique pledge or debt structure. The City will award competitively issued debt on a true interest cost (TIC) basis. The general policy of the City is to establish debt repayment schedules that use level annual principal and interest payments. The City will not enter into derivative transactions. The financing of the project should not exceed the useful life of the improvement. However, maturity schedules can be modified in a refinancing to level out debt service payments, including extending maturities. The capital acquisition or improvement should benefit future citizens. Where possible, the City will use self-supporting bonds instead of General Obligations Bonds to finance projects. However, the City will issue combination tax and revenue Certificates of Obligations as a credit enhancement to what would otherwise be a revenue bond. All debt will be soundly financed by conservatively projecting revenue sources utilized to pay debt. For revenue bonds, the net revenues available for debt service should be at least 1.25 times the average annual principal and interest requirements of the revenue bonds. The City will structure debt repayment schedules to achieve level debt service payments and avoid debt that provides for balloon payments. The City of Amarillo maintains a good rapport and communication with bondholders and rating agencies at all times and follows a policy of full disclosure on every financial report. Currently, all bonded debt for the City’s Water and Sewer 20

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System and the Drainage Utility Fund is solely supported by the revenues of the Water and Sewer System and the Drainage Utility Fund respectively. The Certificates of Obligation debt issued for the Public Improvement Districts are fully supported by Public Improvement District assessments. The City prefers to maintain its records in its electronic document management system. The City will maintain the following records for as long as the bonds are outstanding plus three years after the final redemption date of the bonds: –

Basic records relating to the bond transaction (including the trust indenture, loan agreements, and bond counsel opinion);

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Documentation evidencing expenditure of bond proceeds;

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Documentation evidencing use of bond-financed property by public and private sources (i.e., copies of management contracts and research agreements);

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Documentation evidencing all sources of payment or security for the bonds; and

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Documentation pertaining to any investment of bond proceeds (including the purchase and sale of securities, SLGs subscriptions, yield calculations for each class of investments, actual investment income received the investment of proceeds, guaranteed investment contracts, and rebate calculations).

The City will issue debt so that the proceeds from the issuance reasonably match the amount needed to fund the project, including reserve requirements and issuance costs. Accordingly, the City will utilize premiums and/or discounts on various serial maturities to meet its funding goal. However, Recovery Zone Development Bonds and Recovery Zone Facilities Bonds will be issued at par. Other Build America Bonds (BABs) will be issued at par or at a discount. The limitation on premiums on Recovery Zones Bonds will be provided in all offering documents of the proposed bonds. Before a bond offer is presented to the City Council, the City Financial Advisor and Bond Counsel will review the offer for compliance with all applicable laws and regulation. Advance refunding and forward delivery refunding transactions for savings should be considered when the net present value savings as a percentage of the par amount of refunded bonds is at least 3%. Current refunding transactions issued for savings should be considered when the net present value savings as a percentage of the par amount of refunded bonds is at least 2%. From time to time, the City may also issue refunding debt for purposes of restructuring debt, changing covenants, and/or changing the repayment source of the bonds. Such purpose should be specifically recognized by City Council. Issuance costs, and a reasonably required reserve, can be paid from bond proceeds. In determining a reasonably required reserve fund for purposes of this provision, the rules under § 148(d)(2) will apply. The balance of bond proceeds can only be used for capital (as defined in Treas. Reg. § 1.150-1(b)). An eligible financing of capital expenditures includes a reimbursement of capital expenditures under the reimbursement rules contained in Treas. Reg. §1.150-2. Up to 2% of the proceeds from the Build America Bonds will be used for issuance costs and a reasonably required reserve fund could be funded from the bond proceeds. In determining a reasonably required reserve fund for purposes of this provision, the rules under §148(d)(2) will apply. The balance of the proceeds (100%) will only be used for capital improvements (as defined in Treas. Reg. §1.150-1(b)). An eligible financing of capital expenditures includes a

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reimbursement of capital expenditures under the reimbursement rules contained in Treas. Reg. §1.150-2. Bonds will only be issued in an amount that can reasonably be spent within the three-year temporary period. The project manager will receive monthly reports on the spending progress to comply with this rule. The City will hire a competent firm to calculate the arbitrage rebate annually and prepare timely filings with the IRS. The corresponding liability, if any, will be adjusted annually on the City’s financial statements for the proprietary funds and be recorded as a GASB 34 adjustment in the Government Wide Financial Statements, if material. The firm will also monitor the spending on all issues that still have bond proceeds for yield restriction. The refundable credit reported on Form 8038-CP will be prepared by the City and submitted to the IRS. The City intends to issue fixed rate debt. Accordingly, the 8038-CP will be filed at least 45 days before the applicable interest payment date, but not earlier than 90 days before the applicable interest payment date. The City will be listed in part 1 of the 8038-CP to receive the payment and will elect to have the funds electronically deposited into the debt service account. Deposits and Investment Policies: State statutes govern the City’s investment policies, as well as the City’s own written investment policy and strategy. In accordance with state law and the City Investment Policy, the City’s investment objectives are to preserve capital, provide liquidity, and maximize earnings within the constraints of capital preservation and liquidity. City funds are deposited in FDICinsured banks located within the city. All funds held at the City’s authorized depository are fully collateralized with securities held by a third party. Permissible investments include the following: 1. Time deposits, certificates of deposit, other interest bearing accounts, and bank money market accounts at the City of Amarillo's authorized depository, not to exceed the amount of collateral pledged by the depository. 2. Time deposits and certificates of deposit held outside the City depository with full FDIC insurance. 3. Certificates of deposits purchased through the Certificate of Deposit Account Registry Service (CDARS). 4. Obligations of the United States or its agencies and instrumentalities. The investment in agencies and instrumentalities is limited to 70% plus any unused portion of the taxable municipal securities limit below. 5. No-load money market mutual funds that are continuously rated AAA or AAAm by at least one nationally recognized rating agency, have a dollar-weighted average stated maturity of 90 days or less, and seek to maintain a stable net asset value of $1 per share.

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6. Taxable municipal securities rated not less than AA, or its equivalent, by a nationally recognized rating agency or rated AAA insured. The total investment in taxable municipal securities would be limited to 10% of the portfolio. The City will not employ any investment strategy that is inherently risky and will not invest in any securities that are inherently risky. Prohibited securities include mortgage-backed securities that pay only interest, mortgage-backed securities that pay only principal, obligations where the interest rate is determined by an index that adjusts opposite to changes in a market index, obligations related to foreign currency or foreign market interest rates or indices and obligations with maturities greater than 5 years. In accordance with GASB Statement 31, interest income will be recorded in the related fund that holds the investment. Accordingly, capital project funds will report interest income derived from investments in the capital project fund that holds the investment. However, capital project funds that rely solely on General Fund transfers for funding will transfer all interest income to the General Fund (the actual source of the funding) annually. Interfund Transfers: Departments within the same fund may not charge each other for work performed. However, the department requesting the work is responsible for buying the material. Interfund charges are only made if the charge is significant. Pension Plans and Other Long-term Liabilities: To insure there will be adequate funds available and future generations will not be overburdened, the City of Amarillo will provide funding on an annual basis for pension obligations and other long-term obligations. Pension costs will be provided for annually in the budget process based on actual actuarial estimates. The City will strive to amortize the Actuarial Accrued Unfunded Liability (AAUL) over no more than 30 years. However, the City could use the 40-year amortization period permitted under state law to amortize the AAUL in an effort to reduce significant rate fluctuations. The provision for pension cost is recorded on an accrual basis. The provision for accumulated unpaid vacation and sick pay will also be recognized and funded on an annual basis. The funds accumulated for the Governmental Funds’ portion of unpaid vacation and sick pay will be recorded in the Debt Service Funds. Amounts needed to fund the General Fund portion of the liability for sick and annual leave liability are transferred from the General Fund as a part of the budgetary process. For proprietary funds, the liability for unpaid vacation and sick leave will be reflected on the individual fund’s balance sheet and the proprietary fund will provide for the future obligation on an annual basis through the fund’s charge structure. The cost of both the pension and the obligation for unpaid vacation and sick leave would be funded over the career of the employee earning the benefit instead of at termination. The City of Amarillo administers a multi-employer agent, defined benefit post-employment health plan (Plan). The Plan provides for medical insurance of eligible retirees and their dependents through the City’s group health insurance plan, which covers both active and retired members. In January 2013, the City began prefunding a portion of its Other 23

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Postemployment Benefits (OPEB) liability via an irrevocable multi-employer agent OPEB trust (PEB Trust) in additional to pay-as-you-go costs. Assets in the PEB Trust can only be used to fund other postemployment benefits, such as medical costs for eligible retires and any eligible spouse or children. The City increased the rate of prefunding contributions for 2017 to 2.43% of payroll. The City continues to fund the PEB Trust at the same level for the 2023/2024 fiscal year. This contribution is budgeted at a department level. Number of Funds: The City seeks to have the minimum number of funds necessary to account for the financial activities of the City. Government resources are allocated to, and accounted for in, individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled. When possible, the City of Amarillo will separate activities into different departments within a fund as opposed to setting up a new fund. BUDGET PROCESS The City uses a traditional line item budget approach, giving the highest level of detail and accountability. The 2023/2024 Annual Operating Budget is presented to Council as a Program Budget, i.e. the various programs offered by City departments is presented with program descriptions and performance measures to define the level and quality of services delivered to Amarillo citizens. The proposed Budget represents maintenance of current service levels for the more than 250 programs funded by the City. All programs have a demonstrated connection to supporting Council Pillars. The Government Funds above are prepared on a modified accrual basis. The budgets of Proprietary Funds above are prepared on an accrual basis. In the budget process, City departments present a base budget and supplement to the base budget. The base budget is the funding needed to continue programs and departments at their current service level. Supplements to the base budget represent program additions, enhancements, or capital requests including new and replacement capital. The City Council adheres to the following procedures in establishing the budget: 1. Under the City Charter, the City Manager is responsible for preparing and recommending a budget for the City Council’s consideration. The City Manager, working with staff in all departments, reviews and evaluates the base budget and supplemental requests to determine whether they fulfill City Council’s goals and objectives, improve management effectiveness, improve service to our citizens or increase productivity. The proposed budget that the City Manager submits to the City Council includes recommendations for the program of services the City should provide and which can be financed by the City's projected revenue for the budget year. 2. The proposed 2023/2024 budget was filed July 19, 2023, which was more than 30 days prior to the scheduled adoption of the property tax rate. The proposed budget is available for public inspection. The City Council considers the City Manager's recommended budget in multiple work sessions and public hearings. The media is always represented and the public is welcome at all the budget work sessions. Public 24

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hearings are conducted to provide for citizen comments. Additional or supplemental information is available upon request. 3. The budget for the next fiscal year is legally enacted by the City Council through passage of an ordinance prior to October 1. Annual budgets are legally adopted for all governmental funds. The budgets for the Capital Project Funds and other special projects are adopted for specific projects rather than on a fiscal year basis. The proprietary funds budgets are not legal appropriations, but instead they are a financial plan for management purposes. The grant budgets are not formally adopted until the City Council approves the granting agency’s contract. Estimates of grant funding are included to present an estimate of all funds available to the City of Amarillo in the budget. 4. Expenditures may not legally exceed appropriations at the fund level for each legally adopted annual operating budget. The City Manager may transfer appropriation balances from one expenditure account to another within a department or fund. The City Manager may also increase revenue and expenditure budgets by a corresponding amount when unanticipated outside funding is received. This adjustment must have no net effect on a fund’s budget. The City Council must approve revisions that alter total expenditures of a fund. Under the City's budget ordinance, the City Council has authority to make such changes in the budget as it deems warranted 5. At the close of each fiscal year, any unencumbered appropriation balance will lapse or revert to the undesignated fund balance. However, the encumbered appropriation balance in the Capital Projects Funds does not lapse at a year-end. At the end of each project, Capital Project budgets lapse. BUDGET POLICIES AND GUIDELINES Annual budgets are prepared for all funds except trust funds. Trust fund revenues and expenditures are governed by the trust requirements. The City of Amarillo utilizes a decentralized operating and capital budget process in preparing the budget. All departments have an opportunity to participate in the budget process. In conjunction with the preparation of the operating budget, all departments also submit a five-year capital plan of anticipated capital needs. The first year of the capital plan becomes the approved capital budget. In preparing the budget, the City will identify major policy issues and provide for the City Council to annually review and determine the budget policies. Such policies will be incorporated by management in preparing the annual budget and determining the City’s financial policies. The following are those policies and guidelines: 1. The City will consider the long-term aspirational goals of the Council approved Pillars of Success when prioritizing each department’s mission and budget needs. 2. The City will annually undergo a detailed analysis of departmental budgets focusing on each department’s mission and operational programs. 3. The City will consider innovative changes and other methods to offer services to the citizens and to increase efficiencies in its operations and the budget. 25

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4. The City will annually review its current level of service to the citizens. 5. The City will maintain a diversified revenue system with a stable source of income. 6. The City will maintain a property tax rate adequate to produce the revenues for City services included in the City of Amarillo’s General Fund according to best practices. 7. To the extent economically possible, services that are based on a user-fee concept should make every effort to be self-supported by those fees. The City will adopt an annual balanced budget in the context of a long-term financial plan and maintain adequate reserve levels. REVENUE/EXPENDITURE PROJECTIONS All department heads are required to carefully monitor departmental expenditures and revenues throughout the year. The applicable department heads are very familiar with the revenues and expenditures related to their operations and are in the best position to make the revenue/expenditure estimate. All revenue sources are examined annually and individual department heads are responsible for revenue projections on revenue sources under their control. The goal in revenue estimates is that the estimate must be reasonably attainable based on historic data and trends. Department heads receive a three-year history by month and are required to estimate the revenue for the balance of the current year and next year on a monthby-month basis. All revenue estimates are reviewed by the Finance Department for reasonableness and are subject to revision. Department heads are also responsible for expenditure estimates of their departments. Salary information and three years' historical expenditure data are provided to the department head at budget preparation. In estimating departmental expenses, department heads base their estimate on historical data adjusted for trends and possible rate increases. All expenditure projections are reviewed by the Finance Department for mathematical accuracy and by the City Manager for propriety. AVAILABLE FUNDS OR FUNDS AVAILABLE FOR APPROPRIATION Not all of the fund balance is available for appropriation. A portion of fund balance may be in inventories or prepaid expenses. If these assets were expected to remain at about the same level at the end of the year, they would not be available for appropriation. Since the City historically holds investments to maturity, temporary gains or losses from investment activity are excluded from available funds. Accordingly, we make a separate calculation of the available funds for every fund. The calculation includes cash, investments, and other assets which expect to be converted to cash during the next fiscal year. All liabilities that the above calculated assets will be used to satisfy are deducted along with any outstanding encumbrances at year-end to arrive at the funds available for appropriation. For 26

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capital projects funds, we also reduce available funds for the estimated remaining expenditure balances of all construction in progress. For each fund we have included a separate calculation of the available funds. Citizen Input to the Budget: In addition to individual citizen input, the City uses various citizen boards as a means of obtaining direct citizen involvement. These citizen boards participate in the budget process of their respective functional area. Before actual budget hearings, the City prepares and files with the City Secretary, a detailed line-item budget as a means of providing our citizens with budgetary information. The proposed budget is also available on the City’s website. The City has multiple budget workshops with the City Council that are open to the public. State law requires the City to publish various tax rates and fund balances in the local newspapers before any public hearings on the budget. During the 86th Texas Legislative Session, Senate Bill 2 was passed bringing extensive changes to the truth-in-taxation process. If a proposed tax rate is an increase over the no-new-revenue rate (the rate that would produce the same amount of taxes if applied to the same properties taxed in both years, formerly known as the effective tax rate), the City Council must have a meeting to discuss the proposed tax rate and have a public hearing on the tax rate. If a proposed tax rate is greater than the voter-approval rate, formally known as the rollback rate, the City is required to hold an election on the tax rate. Since the City of Amarillo budget and tax rate are formally approved by ordinance, the City Council must have two meetings to consider the ordinances on the budget and tax rate. The City also publishes two public notices in the local newspaper and includes the notices on the City’s website. Moreover, the City Council directly solicits citizen input on the budget and other matters of interest through a monthly Council Connect session. Many of the citizen’s requests and concerns are incorporated in the budget. BUDGET PRIORITIES AND SHORT-TERM INITIATIVES Service Levels/Demands and Staffing Changes: The Budget includes dollars to fund 4% raises for the Police and Fire Department and 4% raises for civilian employees as pay-for-performance, based on annual evaluations. It also provides for the continuation of longevity, holiday vouchers, and discretionary retention pay for civilian employees. The total cost of the pay plan improvements and benefits, along with funding to address specific positions throughout the organization, is 8.0% overall increase in the costs associated with personnel. Most of the cost ($4.6 million) is in the General Fund. Of the total $7.5 million, $3.2 million will address wages for positions that have been historically hard-to-fill, require a skilled trade, commercial driving positions and a minimum wage increase. The 2023/2024 Budget consists of 2,325 permanent and 358 part-time employee positions. Permanent positions have increased by 22 positions over the current year and part-time positions have decreased by 2. Several of the changes are reclassifications of current positions to better meet departmental needs. New positions include Building Safety employees to enhance customer service and to address the increased construction in our area, 4 police officer positions for additional operations support, and a few other positions in various departments to support operations. 27

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On the next page is a summary of the staffing changes for the 2023/2024 Budget: Position SENIOR TELECOMS SUPERVISOR TELECOMS SHIFT SUPERVISOR AIRPORT LANDSIDE/FLEET MECHANIC III CRIME SCENE TECHNICIAN ASST. PROPERTY & EVIDENCE MANAGER FORENSIC VIDEO TECHNICIAN EVIDENCE TECHNICIAN BUILDING MECHANIC III OPERATIONS MANAGER TECHNICAL HAZARDS COORDINATOR ENVIRONMENTAL TECHNICIAN DEPUTY APPLICATION SPECIALIST III IT SUPPORT SPECIALIST I IT PUBLIC SAFETY ADMIN IT CAD SPECIALIST CAD ADMINISTRATOR INFRASTRUCTURE ENGINEER I INFRASTRUCTURE ENGINEER III 311 CUSTOMER SERVICE SUPERVISOR POLICE OFFICER DEPUTY REGISTRAR

Department AECC AECC AIRPORT OPERATIONS CIVILIAN PERSONNEL (POLICE) CIVILIAN PERSONNEL (POLICE) CIVILIAN PERSONNEL (POLICE) CIVILIAN PERSONNEL (POLICE) CIVILIAN PERSONNEL (POLICE) EMERGENCY MANAGEMENT SERVICES EMERGENCY MANAGEMENT SERVICES ENVIRONMENTAL HEALTH FIRE MARSHAL INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY POLICE VITAL STATISTICS

Full Time 1 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 -1 1 1 -1 4 1 22

In total, staffing has increased by 148 positions from 2,539 in 2016/2017 to 2,687 in 2023/2024. Over the past several years, Public Safety has been a priority for the City Council. Of the 148 new positions graphed below, fifteen are additional Fire personnel, fourteen are Animal Management & Welfare, and twelve are sworn and civilian staff for the Police Department. Below is a graph of total staffing:

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Employee Compensation: Employee compensation is always a budgetary issue. The City of Amarillo is a service-based organization and must recruit and retain dependable employees to accomplish its mission. For 2023/2024 compensation changes include: 4.0% pay increase for Fire and Police sworn positions and 4.0% pay increase for civilian employees as pay-for-performance, based on annual evaluations. Below is a recap of prior budget year pay increases 2023/2024 2022/2023 2021/2022 2020/2021 2019/2020 2018/2019 2017/2018 2016/2017 2015/2016 2014/2015 2013/2014 public safety 2013/2014 civilians 2012/2013 2011/2012 2010/2011 2009/2010

4.00% 5.00% 2.00% 2.00% 2.00% 1.00% Employees were eligible for a 1% lump sum payment 1.00% 0.00% Employees were eligible for a 1% lump sum payment 2.00% 2.75% 3.75% 3.50% 2.75% 2.00% 2.00% 0.00% 29

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For 2016/2017 & 2018/2019, the City identified one-time dollars to fund a 1% pay adjustment for all employees. This adjustment was in the form of a lump sum payment and did not increase the base pay rates. The additional increases in 2013/2014 above the 2012/2013 rate were funded by a 1 cent property tax increase approved by the City Council. In 2010/2011 and 2011/2012, the City approved a 2% employee pay raise. Moreover, top management was excluded from the 2010/2011 increases. The City had to forgo employee raises in the 2009/2010 budget. The only way the City could afford raises in the 2010/2011 budget was to revise the TMRS benefit. The City dropped the retiree COLA in the 2010/2011 budget, which saved the City about $2.1 million in the 2010/2011 budget and helped fund a 2% pay raise. Through all the challenging years, the City was able to maintain all current incentive pays such as CDL driver pay, welder certification pay, and bilingual pay, giving employees opportunities to earn additional money. With the implementation of a new pay schedule, the City has adjusted the current incentive pays to only include those pays that are over and above the requirement of the positions. The City has also kept the Discretionary Retention Pay (DRP) for civilian employees, which is similar to longevity pay for police officers and firefighters. The City has shift differential pay for evenings, nights and weekend shifts. Employees that work on holidays can also receive double-time pay. Benefits: The City has a valuable benefit package. Police officers and firefighters start their career with three weeks paid vacation and can earn up to five weeks. Civilian employees start their career with two weeks of vacation time and can earn up to five weeks. Employees will earn additional vacation days for each year of service. Moreover, employees are allowed to use up to three days per year of their accumulated sick leave for personal time off. The City also recognizes ten holidays per year as well as a “floating holiday” that can be used at an employee’s discretion with supervisory approval. Civilian employees receive 12 sick days per year. Unused sick days can be banked and used in the future. Civilian employees can accumulate up to 60 sick days. Police officers and firefighters receive 15 sick days per year and can bank unused days without limit. All full-time employees are covered by very good retirement plans. Firefighters have their own plan and other full-time employees are covered in the Texas Municipal Retirement System (TMRS). The City was notified that the annual required contribution to TMRS would be over 23% in January 2010. Most of the over 800 TMRS cities saw similar increases. TMRS was allowing cities to phase-in the new rates over an eight-year phase-in period. The City’s TMRS rate was scheduled to increase from 17.83% in 2010 to 18.83% in 2011. The City estimated that it would cost approximately an additional $2.1 million. The City dropped the repeating COLA and the repeating Updated Service Credit in 2011 causing the City’s TMRS rate to drop to 14.09%. The repeating COLA was a great benefit for retirees; however, the City does not believe dropping the repeating COLA will significantly hurt efforts to attract and retain employees. Amarillo is isolated in terms of competing TMRS cities and attracts most employees from the private sector. The City’s benefit package is still appealing compared to the private sector. 30

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In 2011, the Texas Legislature combined the three TMRS funds into one fund with a resulting decrease in contributions. The City’s 2012 rate would have decreased to less than 10%; however, the City kept the rate at 14% in the budget to be able to provide for future enhancements. The TMRS rate was scheduled to drop again in 2013 to 8.75%. With the decrease in TMRS rate in 2013 the City added five-year vesting and restored the repeating updated service credits, helping active employees. The City believes these changes will help attract and retain active employees. These revisions increased the TMRS rate to 12.04% of pay, which left 1.96% of pay to start funding a post-retirement health care benefit in 2013. The 2014 TMRS rate dropped slightly to 11.57% leaving 2.43% for the post-retirement healthcare benefit. In 2021 the TMRS rate was 12.32%. For calendar year 2023, the City’s TMRS rate decreased slightly to 11.85% and the City continues to fund 2.43% for the post-retirement healthcare benefit (OPEB). The City has historically provided subsidized health insurance to retirees. The City has funded this benefit on a pay-as-you-go basis. The GASB Statement 45 calculation forced cities to cost this benefit, but not fund it. However, there are obvious benefits to prefunding of the benefit. Any benefit that is prefunded is less costly since earnings can be used to offset the cost of the benefit. With the funded option, a city can use a higher discount rate in calculating the benefit, which reflects the decreased cost of funding the benefit. In January 2013, the City began prefunding a portion of its Other Postemployment Benefits (OPEB) liability via an irrevocable multi-employer agent OPEB trust (PEB Trust) in additional to pay-as-you-go costs. Assets in the PEB Trust can only be used to fund other postemployment benefits, such as medical costs for eligible retires and any eligible spouse or children. The City increased the rate of prefunding contributions for 2017 to 2.43% of payroll. The City continues to fund the PEB Trust at the same level for the 2023/2024 fiscal year. Part-time employees contribute to a deferred compensation plan in lieu of social security. Fulltime employees also have the option of contributing to a deferred compensation plan in addition to their retirement. All full-time employees, except police and fire, are covered by social security. Full-time employees are covered by the City’s health plan. The health insurance plan is one of the better plans offered in the community. A $1,500 deductible is one of the lower deductibles in the area. Moreover, the City has always strived to keep the plan affordable to the employees. The City started a safety footwear program the same year as the clinic. The City a has large selfinsurance retention ($1.5 million) on Worker’s Compensation claims and slip-and-fall injuries had been significant in number. The safety footwear program ensures field employees have the proper footwear for their job. Slip-and-fall injuries have decreased, and the City feels it is directly attributable to the safety footwear program. The cost of the safety footwear program is funded by the City’s Self-Insurance Fund and is estimated to cost approximately $103,500 in 2022/2023. Insurance and Self-Insurance: The City is self-insured for many lines of coverage and usually has large self-insurance retentions and high deductibles when insurance is purchased. Health insurance, including 31

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dental, is in one fund (Employee Insurance Fund) and other exposures are accounted for in a separate fund (Risk Management Fund). The strategy is to manage cost and assume some of the risk while being self-insured. While we do have large deductibles and self-insurance retentions, we do have sufficient coverage to protect the organization. Historically, the City has made significant changes to control costs that has shifted some of the medical cost to the employee that included raising the employee’s annual deductible, increasing the annual out-of-pocket maximum amount, increasing insurance premiums, and conducting dependent eligibility audits. In addition, the City has negotiated and put in place cost-saving contracts with local facilities/providers for hospital, physician and lab services and pharmacy. Beginning in July 2014, the City entered into a wrap network that implemented lower negotiated rates for healthcare services outside of the City’s local network. Through 2015, the City continued to see claims increasing on average by 10% in the last four years. The Employee Insurance Fund ended the 2014/2015 budget year with approximately $31,060 in reserves. This amount was well below the targeted reserve balance of $5 million. In addition to the premiums assessed to City departments, employees, and retirees; the City transferred additional funds into the Health Insurance Fund during the 2014/2015 year. As a result of the rising claims costs, the City reviewed the financial stability of the Employee Insurance Fund in 2015. The outcome of the review resulted in the City deciding to issue a Request for Proposal (RFP) in July 2015 in search of a third-party administrator (TPA) for the medical, dental, and flexible spending plans. The City anticipated that a national carrier would have more favorable discounts with network providers and offer other cost saving measures in the City’s efforts to control rising costs to the medical plan. The RFP was awarded to Aetna Life Insurance Company for the administration of the medical and dental plans with an effective date of January 1, 2016. This change moved the administration of these benefits from being performed in-house by the Benefits Department to an outside vendor. The Flexible Spending Accounts began being managed with the same effective date by ASI in 2016. Administration of the pharmacy benefit continued with Maxor Pharmacy through this transition to Aetna. At the end of the 2015/2016 fiscal year, which was the first year with Aetna, the City had a $5.1 million net reduction in health plan costs. This reduction was primarily driven by a decrease in medical claims from $24.2 to $18 million and the onset of the contract with Aetna. Claims have remained consistent since the initial reduction corresponding with the beginning of the Aetna contract. Nevertheless, the total claims are increasing year-over-year, with the everincreasing cost of healthcare. For the 2018/2019 fiscal year, medical claims rose to $21 million due to an increase of high cost claims that year. Extracting these high cost claims, total expenses have remained flat as compared to previous years. To fund these increases the City included a seven percent employer health plan increase as well as a two percent employee premium increase. The City ended the 2018/2019 fiscal year with $8 million in reserves, well over the $5 million target. For the 2019/2020 fiscal year, the City’s claims decreased slightly from the previous year to $20.8 million, down $190,000. Due to the COVID-19 Pandemic, the City experienced lower than expected medical claims due to medical procedures and/or regular medical care being delayed or cancelled in 2020/2021, which resulted in the City coming in under the budget of $23.4 million.

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Overall, the City is pleased with the cost saving measures resulting from the change to Aetna during the last five years. However, as the City was in the last extension on the Aetna contract for calendar year 2020, the City was aware of the realities of healthcare costs in the current market. The City worked with a healthcare consultant to ensure that the next contract was negotiated fairly and with cost control and savings in mind. The City also evaluated the current benefit plans to ensure any recommended changes meet the needs of employees, pre-65 retirees and their family members while controlling healthcare costs. After, an extensive search, the City approved a three-year contract (starting in 2022 and ending in 2024) with a renewal option for two additional one-year term with Aetna. In keeping with our general philosophy of an incremental approach to medical rate increases, the City increased the employer contribution by 15% in October 2014 and the employee/retiree portion by 15% in January 2015. Deductibles and out-of-pocket amounts remained the same for fiscal year 2015/2016 and increased to $1,500 for the 2017 year. On January 1, 2015, all Medicare eligible retirees and their eligible spouses enrolled in the medical plan (age 65 and older) were moved off the City’s medical plan and onto a Medicare Supplemental plan. This benefit provides an annual amount into the retiree and eligible spouse’s Health Reimbursement Account (HRA) to use for reimbursement of Medicare premiums and eligible healthcare expenses. For 2019, the employer contribution was increased by 7% and the employee premiums by 2%. For 2020/2021 and 2022/2023, the budget did not include a cost increase on either the employee or employer side. The City is pleased that the 2023/2024 budget does not include a cost increase on the employee side. Beginning in 2022, the City will offer a second option (buy up plan) to employees for medical coverage. The new medical plan option features a co-pay for outpatient services that are not subject to the $1,500 deductible associated with the original plan. Employees opting for the medical buy up plan will have a cost increase from 5% for employee-only benefits, to 20% for employee plus spouse, children, or family. The employer contribution will increase by 5%, which is the same for both plan options. To protect against catastrophic claims under the medical plan, the City has stop loss coverage with a $750,000 deductible that must be met each calendar year. Thus, if a claim crossed into the next year, two deductibles would apply. Therefore, the specific stop loss would only protect the plan for catastrophic claims. The City does not have aggregate stop loss coverage, which would attach after total claims reached a certain point. The dental plan is entirely employee funded. Like the medical plan, rates increased by 15% for the 2015/2016 fiscal year and again by 10% in 2017. However, premiums for 2017/2018 through 2021/2022 remained flat. Beginning in 2022, the City will offer a second option (buy up plan) to employees for dental coverage. The buy up plan option for dental coverage includes orthodontia benefits for adults. Employees opting for the dental buy up plan will see a cost increase of 10%. For employees who chose the original plan option, there is no increase in cost over the previous year. As with other health related costs, the City believes that the long-term trend is related to higher costs. Since 2005/2006 fiscal year, there had not been the need to transfer monies from the General Fund to the Risk Management Fund. In 2021/2022, the Risk Management Fund had revenues of $11.8 million and expenditures of $8.4 million. For the 2022/2023 budget, the City had revenues of $10.2 million and expenditure of $10.4 million. The largest line of coverage in the 33

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Risk Management Fund is workers compensation. The City budgeted $3.0 million for workers compensation claims in 2022/2023 plus another $1.1 million for insurance, protective clothing, safety, and other costs. The workers comp rates multiplied by the workers comp payroll should produce revenues of about $3.0 million in 2023/2024. The City has a self-insurance retention of $1.5 million per worker’s comp occurrence with full statutory limits. Therefore, the City should not receive a workers comp claim back once it has been transferred to the insurance carrier. During 2017, the City transferred the administration of the workers compensation claims to a third-party administrator (TPA); however, the City will remain self-insured for funding purposes. The insurance coverage, along with healthy reserves, should be sufficient for workers comp claims. General Liability, Auto Liability, and Auto Physical Damage combined are budgeted at $1.8 million in 2023/2024, slightly up from 1.7 million in 2022/2023. The City has purchased police officer and cyber liability insurance. The police liability coverage protects both the City and the officer. Most of the insurance purchased is for property insurance. Property insurance has a $250,000 per occurrence deductible. During the 2018 renewal, the City’s deductible for wind and/or hail damage was adjusted to 5% of the total insured value of the property per location, subject to a minimum $1,000,000 deductible per occurrence. During the 2020 renewal, the premium increased 120% from the last renewal. This is the reality of the current property insurance market and the City is cognizant of the increased cost of coverage. The City is currently reviewing the property carried on the policy and is working towards bolstering reserves in the case of a catastrophic loss. The City is also working with a dedicated broker to evaluate policy renewal dates to increase opportunities to secure more favorable coverage premiums. Street Maintenance: Street maintenance came to the forefront as a major budgetary issue in 2011/2012. In fact, most of the tax increase in the 2011/2012 budget was for streets. The Council became increasingly concerned that deferred maintenance of streets would result in spending significantly more for street repairs in the future. This increased funding was maintained in the Street Department budgets for the subsequent years. During November 2016 the City voters approved $89 million in bond funding to address street infrastructure and improvements. Moreover, in the 2019/2020 budget, part of the property tax increase was allocated to be used to increase funding for street maintenance. This funding continued in the 2020/2021 budget, but due to budgetary restraints brought about by the COVID-19 Pandemic, the street overlay project for 2019/2020 was cancelled. Going forward with the end of the voter approved bond issuances for street improvements in 2021, the City has budgeted $3.4 million in 2023/2024 for various street resurfacing. Capital Improvement Program: The Capital Improvement Program is one of the most important parts of the budget and the budgetary process. The City has historically funded capital projects on a pay-as-you-go basis, with budgetary surpluses being earmarked to fund the Capital Improvement Program. With the pay-as-you-go philosophy of capital improvements, it is very important to identify and anticipate future capital needs so that they can be provided for in an orderly fashion. In 34

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conjunction with the budget, we update the five-year capital program. The first year of the fiveyear program becomes the capital budget. As more fully discussed in the Capital Improvement section, the Capital Improvement Program addresses various needs in the community. Like most cities, we have an aging infrastructure and many of the projects in the Capital Projects Budgets are much needed replacements. In the short-term, we should see some reduced maintenance costs, as they relate to the infrastructure that was replaced. However, with the continued deterioration of the aging system, there will not be any staff or budget reductions from the replacement of the aging infrastructure. Any savings in staff time or materials will be utilized on other aging infrastructure. In 2016 the Council called for a $340 million general obligation bond election on November 8, 2016. The bond election included seven propositions: Streets, Public Safety, Municipal Facilities, Neighborhood Parks, Civic Center improvements, Fleet Services, and Athletic Facilities. This was the first general obligation election since 2001 when the voters approved expansion to the City library facilities. Voters approved Propositions 1 and 2 for Streets and Public Safety with $109 million. The ability to issue voter approved debt has allowed the City to begin addressing aging infrastructure and will provide budgetary relief to future budgets. General Capital – The General Construction fund includes $8.9 million in projects. The City’s ability to fund pay-as-you-go capital has been severely limited in the last several fiscal years due to budgetary constraints in the General Fund. Of the $8.9 million, $3.8 million is covered by State or Federal Grants, $0.1 is covered by other outside sources, $0.4 million from the Photo Traffic Enforcement Fund, and the remaining $4.6 million from General Fund cash funding. Projects approved include funding of $1.5 million for various Park Maintenance projects, 4.6 million for the Fire Department, which includes an Aircraft Rescue Training Center, $0.8 million for Police vehicle purchases and improvements, and $0.3 million for Animal Management and Welfare improvements. With voter approval of $109.5 million to address street and public safety infrastructure, the City will issue these bonds over a five-year period with the first issue in April 2017 of $21.2 million, the second issue in July 2018 of $22.1 million, and the third issue in May 2020 of $8.1 million. The City made the final issuance of $52.9 million in January 2021 and it provided the final funding for Proposition 1 for street infrastructure. Water and Sewer Capital - The Utilities Fund includes $33.0 million in capital projects. Most notable of the projects includes $4.6 million to replace the Utility Billing software with a more efficient and user-friendly software, and $17.1 million to begin the process of replacing/ repairing the Hollywood Road Wastewater Treatment Facility. The aging facility was severely damaged during the floods in the spring of 2023. Amarillo now has nearly 1,400 miles of water mains in the City and an additional 1,030 miles of wastewater mains. The City’s water and wastewater systems are very robust and have excellent capacity. Efforts will continue to focus on addressing aging infrastructure and ensuring future capacity. Airport Capital – The Airport includes $11.8 million to address infrastructure and other Airport operation’s needs. FAA Grants and bond proceeds will cover $6.8 million. The largest project is $4.0 million for Parking Facility Expansion and Rehabilitation Phase II. The three-phase project 35

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will expand the preferred parking lot, create new employee parking, a new exit plaza, and a new long-term parking lot. Drainage Utility Capital – City Council worked to address the drainage issues that came to light during the flooding that took place in spring of 2023. The $46.0 million in drainage improvement projects will take extensive steps to relieve some of the City’s most pressing drainage needs. Of the $46.0 million, $42.8 million will be funded through bond proceeds. Projects include the dredging of area lakes, and various storm sewer repairs/improvements around the city. Other Capital - Projects include $1.6 million to fund the dumpster replacement program, and $5.5 million for routine replacements of rolling stock and computer equipment. COMMENTARY ON MAJOR REVENUE CATEGORIES Property Taxes: The maximum tax rate provided by City Charter is $1.80, of which $1.30 may be levied for general purposes; the remaining $.50 may be used only for waterworks purposes. The PotterRandall Appraisal District assesses taxes. The City of Amarillo has contracted with both Potter and Randall Counties to collect taxes. Taxes are due October 1, and become delinquent February 1. Delinquent taxes are subject from 12% to 18% per annum interest plus a penalty of 5% to 10% and attorney fees in accordance with statutes. In the 2019 Legislative Session the Texas Legislature passed Senate Bill 2. This legislation reformed the system of property taxation in Texas in three primary ways: 1) lowering the tax rate the City can adopt without voter approval and requiring a mandatory election to go above the lowered rate; 2) making numerous changes to the procedures by which the City adopts a tax rate; and 3) making several changes to the property tax appraisal process. These changes did not affect the 2019/2020 budget or tax rate setting process but did affect the 2020/2021 and 2021/2022 budget and tax rate setting processes. The property tax implementation process begins with the calculation of and publication of tax rates. A taxing entity in Texas must calculate their no-new-revenue tax rate (formerly the effective tax rate) and voter-approval tax rate (formerly the rollback rate). The no-new-revenue tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year, based on a tax rate that would produce the same amount of taxes if applied to the same properties in both years. Although the actual calculation is more complex, a taxing unit’s no-new-revenue tax rate generally is equal to the last year’s taxes divided by the current taxable value of properties that were also on the tax roll last year. The resulting tax rate, used for comparison only, shows relation between the last year’s revenue and the current year’s values. Generally, if property values rise, the no-new-revenue tax rate will decrease; however, there are other factors affecting the no-new-revenue tax rate calculation. Changes in the tax status of property, tax refunds, and changes in exemption will also affect the rate. The voterapproval tax rate is a calculated maximum rate allowed by law without voter approval. The rate divides the overall property taxes into two categories, maintenance and operation (M&O) and debt service. The tax rate provides cities with about the same amount of tax revenue it spent 36

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the previous year for day-to-day operations plus and extra three and a half percent for operations and sufficient funds to pay debts in the coming year. The debt rate portion of the rate is the current year’s debt payments divided by the current year’s property values. Taxing units are required to publish and file their calculated no-new-revenue and voterapproval tax rates along with the proposed tax rate. After the taxing unit publishes the required notice, taxpayers must have the opportunity to express their views on tax increases at hearings. A public hearing is required, and notice of the hearing must be published in the newspaper and on the City’s website. The tax rate ordinance requires two readings to pass. After the second reading, the governing body must ratify the tax rate. A taxing unit must adopt its tax rate before September 30 or the 60th day after the taxing unit receives the certified appraisal roll. The taxing unit is required to hold an election to approve the tax rate on the next uniform election date if it adopts a tax rate that exceeds the voter-approval rate. If the proposal passes, the tax rate for the current year is the rate that was adopted. If it fails, the taxing unit may not adopt a tax rate that exceeds the voter-approval tax rate. In addition to being a significant revenue source, property taxes have been the most stable revenue source. Property tax has a very high collection rate on the current role. Over the last ten years, collection rates have varied from 98% to 99% of the current role. Combining the delinquent collections with the current collections, total collections approach 100%. Property taxes are also received early in the fiscal year; most of property tax is collected by the end of December or early January. Property taxes increased in 2011/2012 to $0.32009. In 2012/2013, the City kept the same tax rate of $0.32009. For 2013/2014, the City Council approved a 2 cent property tax increase bringing the rate up to $0.34009. In 2014/2015, the rate was increased to $0.34509. In 2015/2016, the rate was increased to $0.35072. This increase helped fund additional police officers. For the 2016/2017 fiscal year the City tax rate remained the same as the prior year at $0.35072. For the 2017/2018 fiscal year the tax rate increased to $0.36364 with the increase in the rate related to $21.2 million General Obligation Bonds issued in April 2017. This bond issue was the first of five planned annual bond issues related to the November 2016 bond election where the voters approved $109 million in projects to address streets and public safety. For the 2018/2019 fiscal year the tax rate increased to $0.36838 with the increase in the rate related to a $22.1 million General Obligation Bonds issued in July 2018. For the 2019/2020 fiscal year the tax rate increased to $0.38851 with the increase in the rate related to a 1.75 cent increase in the operations and maintenance (O&M) rate and a 0.263 cent increase in the interest and sinking (I&S) rate for a total increase of 2.013 cents. The increased O&M rate funded additional personnel in the Fire and Animal Management and Welfare departments directly related to the voter-approved Proposition 2 Public Safety projects. Additionally, the increased O&M rate also provides for more funding for street improvement and maintenance. The increase in the I&S rate is directly related to the City’s debt service on the voter-approved bond projects. For the 2020/2021 fiscal year the tax rate increased to $0.39681 with the increase again related to debt service on the voter-approved bond projects as well as debt service on the Thompson Pool replacement project and the South Johnson Street property purchase. For the 2021/2022 the tax rate increased to $0.4433 (voter-approval tax rate), after a failed election to approve the City’s proposed rate of $0.48404. In 2022/2023 the tax rate decreased to $0.40628. For 2023/2024, the approved property tax rate will decrease to 37

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$0.39195 and will raise more than $4.0 million in revenue over the previous year revenues. The goal is to stage increases over time to be less burdensome on the citizens. However, it should be noted that even with the increase in the current year, Amarillo residents still enjoy one of the lowest tax rates as compared to major cities in Texas. The citizens voted in a tax freeze for taxpayers age 65 and above and disabled taxpayers. The first year of the freeze was 2007, which set a cap on the amount of taxes the individual will pay for the rest of their life so long as they remain in their home. The freeze also transfers to a surviving spouse for the rest of their life so long as they remain in the same home and are at least age 55 at the time of the death of their spouse. For 2023/2024, the taxable property value subject to tax levy is $15.1 billion. The amount subject to levy excludes the property value of homes that have frozen taxes since they are not subject to levy. The total taxable value is $18.4 billion, which is up over last year’s value of $16.6 billion. The tax rate of $0.39195 per $100 valuation will produce a total levy of $67.0 million in 2023/2024 including the frozen taxes of $7.8 million. The City should collect $66.0 million with a collection rate of 98.5%. Also, based on a tax rate $0.39195, the City will transfer taxes of $613,851 to the Tax Increment Reinvestment Zone (TIRZ) Number 1, $163,092 to TIRZ #2, and $3,141 to TIRZ #3. Sales Taxes: On November 7, 1989, the Amarillo voters approved a 1% increase in the local sales tax. Onehalf percent (1/2%) of the increase took effect April 1, 1990. The 1/2% increase from April 1, 1990 is to promote economic development in the City of Amarillo. The Amarillo Economic Development Corporation was created to manage the 1/2% sales tax for economic development. The 1/2% sales tax for economic development is not included in the City of Amarillo's budget. The other 1/2% increase in the sales tax was approved by the voters to reduce property taxes in the City of Amarillo. The 1/2% sales tax increase to reduce property taxes was effective October 1, 1990. The 1/2% increase in sales tax used to offset property taxes is reflected in the City's 1990/1991 Budget. Currently, the total sales tax rate in Amarillo is 8.25%, which is the maximum sales tax rate allowed in the State of Texas. The State of Texas' portion of the sales tax is 6.25%, and the local portion of the sales tax is 2%. Sales tax is the City’s most significant single revenue source and provides 30.2% of the General Fund’s revenue. Unfortunately, the sales tax is not as predictable as the property tax. Sales tax is a more volatile revenue source. Because of the size of sales tax revenue, small percentage changes in collection can make significant changes in overall General Fund total revenue. While the sales tax has been a relatively consistent increasing revenue source for the City, it decreased with the recession during 2008 and 2009. Since that time sales tax revenue seems to have stabilized. The 2014/2015 and 2015/2016 years were record years in terms of sales tax receipts while 2016/2017 experienced a slight dip. The 2017/2018 year experienced a rebound coming in approximately 3.3% above 2016/2017 and at a new record. The 2018/2019 year set yet another record coming in 3.1% above 2017/2018. Going into the 2019/2020 fiscal year the City budgeted a 2.5% increase in sales tax bringing the budget up to $60.3 million. However, with the onset of the COVID-19 Pandemic the City saw year-over-year decreases in each month starting in April 2020 with the largest decrease being 8.95% in June 2020. The City is pleased to report that sales tax receipts began to rebound, and August 2020 receipts were 6.87% over the prior year. The City revised the 2019/2020 estimate down from the original budget to $58.9 million. With the future still uncertain, the City decided to leave the 2020/2021 budget flat with 38

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the revised estimate for 2019/2020 at $58.9 million. The actual sales tax receipts for 2019/2020 came in higher than anticipated at $60.5 million, and 2020/2021 receipts were at $67.5 million. The 2021/2022 budget for sales tax had receipts of $75.6 million. The 2022/23 budget for sales tax was $69.0 million, while revised estimates have receipts around $76.5 million. The 2023/2024 budget has estimated sales tax receipts at $75.9 million. The City will closely monitor the monthly receipts and will be able to quickly react to budget versus actual performance as the fiscal year progresses. As Sales Tax is our largest single source of revenue in the General Fund any changes in collections versus budget can have sweeping effects on our ability to provide city services. A graph of the sales tax collections follows below.

Gross Receipts Business Taxes: Gross receipts business taxes are franchise fees imposed on the various public utilities and the hotel occupancy tax revenue. The revenues are based on a three-year average of receipts adjusted for current trends. The current franchise taxes on the gas, electricity and cable television are 5% of gross receipts. The franchise tax on cable television does not include installation charges. The City receives a per-line fee on land line telephone service. The hotel occupancy tax is a 7% room tax on non-permanent residents with an additional 2% tax for the Amarillo-Potter Events Venue District. The Amarillo-Potter Events Venue District portion of the Hotel Tax Revenue is not reflected in the City of Amarillo’s budget. Another legislative change during the 2019 Texas Legislative Session negatively affected the City’s Franchise fee revenues. Senate Bill 1152 is related to telecommunications and cable television providers. The legislation authorizes a cable or phone company to stop paying the lesser of its state cable franchise or telephone access line fees. The 2023/24 budgeted amount of $32.9 million is a 5% increase over the budgeted 2022/23 amount of $31.2 million. The revised estimate of 2022/23 increased gross business taxes to 39

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$32.0 million, from the budgeted amount of $31.2 million. This increase compared to the actual 2021/2022 amount of $29.8 million shows an increase of 4.7%. Electric Utility franchise tax is budgeted for 2023/24 to be $12.9 million, up 4% from the 2022/23 revised estimate of $12.4 million. The $12.4 million amount was a significant increase over the 2021/22 actual amount of $10.2 million. We are expecting the franchise tax on the natural gas utility to increase to $4.5 million for 2023/2024 compared to a revised 2022/2023 estimate of $4.3 million. A payment in lieu of franchise tax is imposed on the City’s Water and Sewer Utility. The payment in lieu of franchise tax is a monthly per account charge. The $3.96 monthly water payment in lieu of franchise fee will generate about $3.8 million in 2023/2024; the $3.68 monthly sewer payment in lieu of franchise fee will generate about $1.6 million in 2023/2024. We had increased our 2019/2020 budget for the telephone utility franchise tax slightly to $0.9 million. 2022/2023 revenues are estimated at $0.7 million and the 2023/2024 budget will remain flat. Overall, we have been experiencing decreases in the number of phone lines as customers switch to cell phones as well as new limitations on collections due to recent State legislative actions. However, the decrease in collections was less than anticipated. We are also concerned with the Cable TV franchise tax as satellite TV and streaming services gain in popularity. Receipts for 2021/2022 franchise tax on the Cable TV trailed the prior of $1.6 million by $0.2 million. For the 2022/2023 year revenue was forecasted at $1.2 million, with revised estimates coming in lower at $1.0 million. For the 2023/2024 budget, we continued to project lower revenues with a budgeted amount of $0.9 million. Below is a breakdown of the City’s gross receipt business tax revenues by category:

In 1998, the City’s telephone franchise tax revenue calculation was changed. The assessment method changed from a gross receipts charge to a per line charge for business and residential lines. The net result of the change was a decrease in expected revenues of about $462,000. This 40

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decrease is permanent and future telephone franchise tax revenue will mainly increase with additional lines. Unfortunately, the line count has dropped with the shift towards and the growth in wireless communications. Moreover, as discussed earlier legislative changes during the 2019 Texas Legislative Session have further limited our ability to collect telephone franchise tax. The changes allow a cable company to pay only the greater of their cable TV or telephone utility franchise tax. Due to these changes, we adjusted our assumptions going forward. This decrease is permanent. The electricity franchise tax would also be handled in a similar manner to the per line charge for telephone utility beginning in 2002; however, the Texas Panhandle was exempted from the change for five years. The exemption was extended due to the lack of competing electric companies in the Panhandle. However, our citizens enjoy better rates in the regulated environment than most of the State in the deregulated environment. We expect that eventually, the electricity franchise tax revenue will be converted to a per kilowatt-hour charge. While the full effect of the change in the electric franchise tax has not been determined, the resulting franchise tax receipts should not change significantly. Consistent with the above fixed unit franchise tax, the City has also modified its franchise fee on the Water and Sewer Utility. Beginning in the 2001/2002 fiscal year, the City changed to a per account charge. The 2023/2024 franchise tax will be $3.96 for each water account and $3.68 for each sewer account. The change in franchise tax for water and sewer resulted in a more predictable revenue stream for the General Fund and a more predictable expense estimate for the Water and Sewer Utility. The water and sewer franchise tax is no longer weather related; however, two of the more significant franchise taxes are still weather related. Both the electric franchise tax and the gas franchise tax is weather dependent and also vary with the fuel costs. Hotel occupancy tax (HOT) revenue has been steadily increasing and more hotel properties have been added to our city. Actual 2012/2013 revenue was up to $5.7 million, $5.9 million for 2013/2014, $6.3 million for 2014/2015, and $6.8 million for 2015/2016. We experienced a slight dip in hotel tax revenue for 2016/2017 at $6.6 million but saw a rebound in 2017/2018 to $6.9 million and a continued increase into 2018/2019 to $7.2 million. Going into 2019/2020 we had budgeted a 3.0% increase over the prior year as we had been experiencing year-over-year increases. However, with the onset of the COVID-19 Pandemic we began to see the occupancy rates and HOT receipts decline. Beginning in February 2020, the City experienced year-overyear declines in each month’s receipts. These declines hit hard through the normally busy summer months, with the low point in occupancy percentages hitting in April 2020. Since that point we have seen occupancy rates and receipts rebound and even begin exceeding prepandemic levels in early 2020/2021. With this unprecedented decrease in HOT revenues the City had to make cuts to programs funded through these revenues to maintain proper funding of debt service supported by HOT revenues. These include the subsidy to the City’s Civic Center, additional capital for the Civic Center, and funding for the Convention and Visitors Council (CVC). The City went from an original HOT budget of $6.4 million down to $4.7 million with most cuts being made to additional capital for the Civic Center and the CVC’s budget. As the pandemic continued and events were cancelled, the subsidy required for the Amarillo Civic Center increased. While the City did see a significant decrease in HOT revenue, we are pleased to say that we are still able to make all required bond payments for the multi-purpose events venue and downtown parking garage using HOT receipts and debt service reserves as originally planned. HOT evenues rebounded in 2020/2021 with a total of $7.8 million. We recognize the 41

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uncertainty still surrounding the COVID-19 Pandemic and are closely monitoring both receipts and occupancy rates for local hotels. For 2022/2023 the City budgeted $9.1 million, with revised estimates coming in around $8.3 million. For 2023/24, the we are keeping our revenues flat with the revised estimate at $8.3 million. Budgets for the use of HOT revenues have been reset and can be quickly scaled back based on budget versus actual performance if needed. We are cognizant of our annual debt service requirements using the HOT receipts in addition to other needs for the funds going forward for continued CVC and Civic Center operations. The Hotel Occupancy Tax is a significant single revenue source, but as discussed above, its use is limited. Hotel Occupancy Tax receipts can only be spent on items related to convention and tourist-type activities. The HOT funds are used for our contract with the Chamber of Commerce for promoting convention and tourism in the city (CVC). Beginning in 2020/2021, the contact with the Chamber of Commerce for convention and tourism activities was not renewed. Instead, the City is creating a standalone entity that will handle the promotion of convention and tourism in the city, the Convention and Visitor’s Bureau (CVB). The HOT also offsets the operating loss at our Civic Center complex and provides funds for capital at the complex. The City has an incentive agreement with the developer of the Convention Center Hotel to rebate local hotel occupancy taxes; the City anticipates $929,333 in rebates for the 2023/2024 fiscal year. Our current estimates are that the City still should be able to cover any operating loss at the Civic Center Complex, but the revenue source would have to grow to provide additional capital. Business and Non-Business Licenses and Permits: Most of the revenues recorded in the business and non-business licenses and permits relate to the construction industry and food and beverage industry. We experienced a record breaking year in 2012/2013 in construction due to a hail storm that damaged thousands of roofs in the City. In years since the peak, revenue has been returning to a more normal level. Overall, we expect business and non-business licenses and permits to decrease compared to our revised estimates for 2021/2022. The construction industry has remained strong since the onset of the COVID-19 Pandemic. All these fees combined are not a significant source of revenue for the City. There were a few minor rate increases in Building Safety fees but no significant revenue changes. In recent years, with other budget challenges, the City Council has made cost recovery a priority for developmental services departments. These rate increases are related to the implementation of this strategy and the City’s focus on improving the customer service experience. Governmental Revenues: Government revenues are a significant revenue source to the City. Our governmental revenues include grants and cost sharing activities with other governmental entities. For the General Fund, the most significant governmental revenue is federal and state assistance for our Transit Department. State funding is expected to be at $518,226. Federal transit assistance is expected to increase to $3.4 million. Under our normal cost sharing arrangement, we continue to receive about 80% of those funds through our operating assistance grant. However, beginning in the 2019/2020 fiscal year in response to the COVID-19 Pandemic, the Federal Transit Administration allowed us to receive 100% reimbursement for operating and maintenance 42

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costs during the pandemic. In the past, the transit system was accounted for in an enterprise fund. After further review, the transit system was merged into the General Fund. The transit system did not truly belong in an enterprise fund; the transit system was not self-supporting and it is the City’s policy to only have the minimum number of funds necessary to account for the City’s financial activities. Another governmental revenue for the General Fund is from the school districts using a total of 16 officers in the School Liaison Program, this is up two from last fiscal year at the request of Amarillo ISD. With this program, the schools pay the officers’ salary during the school year and the City pays the salaries during the summer. The School Districts’ share of the program is expected to be $1.5 million in 2023/2024. Most of the Public Health Department is grant funded. The Amarillo Hospital District (AHD) provides the local portion of the Public Health funding. Next year, we do not expect any reimbursement from the Hospital District. The Hospital District will instead be providing intergovernmental transfers as a match for the Public Health Delivery System Reform Incentive Payments (DSRIP) program. We anticipate these dollars will fund both the DSRIP program and the local portion of Public Health costs. For the 2021/2022 fiscal year, Public Health received $2.9 million and for the 2022/2023 fiscal year, Public Health received $2.9 million. We anticipate that Public Health will receive around $3.0 million for the 2023/24 fiscal year. These dollars are directly related to the expected deliverables of the DSRIP program. Public Health has seen increasing reserves with funding from the DSRIP project, however we are entering the last year of funding for this project. Going forward these reserves will be used to continue this project. Most of our governmental revenues are grant funds contained in the Special Revenue Funds. The grant funding is for a variety of different programs and activities including Housing, Community Development, Public Health, and special police initiatives. Our most significant grants are from the Department of Housing and Urban Development (HUD). The HUD grants include our Community Development Block Grant Program (CDBG), HOME Investment Partnership program, and various Housing programs. Overall, revenues recorded in the Special Revenue Funds are anticipated to decrease from $41.7 million in 2022/2023 to $36.0 million in 2023/2024. Several of the increases seen previously were related to additional funding awarded by the Federal and State government in response to the COVID-19 Pandemic. Law enforcement grants are expected to remain flat at $175,947 in 2022/2023 to $187,084,376 in 2023/2024. Our Women, Infant, and Children (WIC) nutrition grant includes a slight increase from $2.4 million in 2022/2023 to $2.7 million in 2023/2024. While not a significant portion of the Special Revenue Fund budget, we currently have eight Public Improvement Districts with a combined 2023/2024 budget of $3.1 million. These districts were created to provide special landscaping amenities to the residents of these subdivisions. The assessments fund the operation and maintenance of the PIDs along with any related debt service. The Court Security Fund was created in 2003/2004 to pay for the Municipal Court bailiffs; a three-dollar fee, which is added to offenses, funds these positions. The fee was intended to produce some surplus over the cost of bailiffs, which would be used for security improvements at the Court; however, in the past few fiscal years, the fee has not produced enough to cover the costs of the bailiffs. The Court Technology Fund collects a four-dollar fee on offenses and is 43

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used to fund technology improvements at the Court. These revenues are estimated to be mostly flat for 2023/2024. The Police Department’s Seized Property Fund is being used for the operations portion of our local narcotics task force. The salaries and officers are included in the Police Department budget in the General Fund; the other operating costs are funded from seized property. Seized funds are received from the courts and are difficult to estimate. A graph of the budgeted governmental revenues included in the Special Revenue Funds follows.

Public Safety and Health: We are anticipating Public Safety and Health revenue to be around $2.9 million for 2023/2024. The reimbursement from the Airport to the General Fund for fire protection, which is the largest single revenue source in this category and makes up over half the revenue, will remain flat at $2.2 million in 2023/2024. The reimbursement is calculated from our Cost Allocation Plan. Warrant fees are expected to remain flat at $0.2 million. Warrant production has been one of the priorities of our Municipal Court and Police Department. In 2003/2004, we outsourced warrant collection. A 30% collection fee is added to the cost of the warrant and paid by the defendant, which covers the cost of collection. During 2014/2015 the City moved the warrant collection in house, warrant collections have remained strong and the cost to the defendants is reduced as there is no associated 30% collection fee. The Vital Statistics function (maintenance of birth and death 44

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records) is the third largest revenue source in the Public Safety and Health category. Our revised current year estimate is $292,000 and we are expecting Vital Statistics revenues to increase slightly to $294,000 for 2023/2024. The Vital Statistics revenue is one of our best revenue sources because of the low cost associated with collecting this revenue. Warrant fees are very labor intensive to process and collect. Sanitation: The sanitation revenues represent user charges for collection and disposal of solid waste. Sanitation revenues also provide for the budgetary transfer to our Solid Waste Improvement Fund to provide for ongoing capital costs at the city landfill. Over the next five years, these annual landfill improvements are expected to average close to $1.0 million. In 2006/2007, we budgeted $8.0 million to begin opening a new cell at our landfill and making improvements in our transfer station. In 2007/2008, another $2.5 million was budgeted for the liner at the new cell. With the 2016/2017 $5.5 million gas collection and control system project; the City’s ability to support this level of capital expenditure will necessitate larger transfers in the future. For 2017/2018 through 2018/2019 the City has been allocating approximately $1.0 million a year for additional improvements and expansion. With the budget constraints brought about by the COVID-19 Pandemic, the transfer for the 2019/2020 through 2022/2023 fiscal years have been reallocated to address other needs. While this deferral allowed us to free up funds for other uses in the General Capital funds, we will still have to come up with additional funding for future landfill expansion. The City is currently looking into alternative options for funding future expansions including the issuance of debt. Sanitation charges are billed along with the water and sewer charges to residential and commercial customers. Residential customers receive twice-a-week service year-round. Service varies with commercial accounts and can be as much as six pick-ups per week. Landfill charges are collected at the landfill or are separately billed. Sanitation revenues decreased from 2014/2015 to 2015/2016 due to landfill revenues going back to a normal level after the 2013 hailstorm. Since monthly billing is fixed, the revenue is very predictable. The 2023/2024 budget includes a 9% rate increase for tipping fees which will be used to fund the residential dumpster replacement program and increased operating costs. The graph that follows shows the trend of sanitation collections:

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Culture and Recreation: The culture and recreation revenue category consists of revenues from City-sponsored activities. Civic Center charges and various golf course revenues are the major sources of revenue in this category. The City owns and operates a convention center complex, which includes the Civic Center and the Globe News Center, as well as two 36-hole golf courses. The balance of this culture and recreation category is made up of participant fees and library late charges. Prior to 2019/2020 we had been experiencing slight annual decreases. However, with the onset of the COVID-19 Pandemic and the related stay-at-home orders, we had to shut down all our culture and recreation facilities including our golf courses and Civic Center Complex. In addition to these closures, due to the budget restraints brought about by the Pandemic as well as social distancing requirements, we did not open any of our outdoor swimming pools for the 2020 Summer season. The golf courses and Civic Center complex, as well as libraries and other recreation facilities, reopened in 2020/2021 at full capacity. Revenues in 2022/2023 came in at $7.5 million and in 2023/2024, revenues are anticipated to reach $8.2 million. A graph of culture and recreation revenue follows.

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The combined golf fees make up the largest portion of culture and recreation revenue. In 2017/2018, the City focused on reducing the General Fund subsidy to the golf course program. The City took over direct operation of the Golf Courses from our contractors in the 2017/2018 fiscal year, in this process several changes to the fee structure have been made and the impact these changes would have were difficult to project. The City has been working with a committee to revamp the Golf Courses offerings and fee structure. As discussed above, with the onset of the COVID-19 Pandemic and the associated stay-at-home orders, the City had to shut down operations at both of our golf courses in 2020. Both complexes have since reopened at full capacity and have been experiencing higher than normal rounds and attendance. We believe this is due to the outside nature of golf and several initiatives introduced by the City to help drive interest in non-peak times including “happy hour” specials. We have also made important changes to the structure of the golf operations, especially on the maintenance side, moving to utilize more seasonal staff than permanent at significant savings to the City. With these changes in mind, we expect golf revenue in 2022/2023 to increase to $4.02 million and to remain mostly flat in 2023/2024 with a slight increase to $4.10 million.

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Civic Center revenue is the next largest revenue source in culture and recreation revenue. The Civic Center complex revenue is comprised of revenues from the Globe News Center for the Performing Arts, Auditorium, Coliseum and exhibit area rentals at the Civic Center, commissions on novelties and concessions, box office charges and advertising revenue. Again, as mentioned above, the Civic Center operations are another area that has had significant impacts from the COVID-19 Pandemic. The Amarillo Civic Center complex was closed for approximately four months in 2020 and several events were cancelled or postponed as a result. We do anticipate the collections to slightly increase in 2023/2024 to $2.4 million, but not to reach pre-pandemic levels. Rental rates were increased by 20% in both 2011/2012 and 2012/2013. The purpose of these increases was to free up hotel tax to be used for a proposed ball park, which will also host other events. A graph of Civic Center revenue follows.

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Fines and Forfeitures: Fines and forfeitures for 2020/2021 are estimated to increase slightly over 2019/2020 but come in lower than the previous years. Most of the fines and forfeitures are related to traffic violations with the major revenue source being traffic fines. The City has an internal collection program. In 2003/2004, we added $3 to each ticket for the Court Security Fund; this fee should generate about $112,300 next year. The Court Security Fund will partially pay for the bailiffs at the court. In addition to the $3 Court Security Fund, we added $4 on each ticket for the Court Technology Fund. The Court purchased and installed new court software in 2009/2010. The Court Technology Fund paid for the upgrade and the ongoing maintenance. The Court Technology Fund generates about $200,000 from the $4 fee on each ticket. Both the Security Fund and Court Technology Fund are accounted for in the Special Revenue Funds. We have been experiencing a year-over-year decline in fines and forfeitures collected through our Municipal Court over the last several fiscal years. Due to legislative changes and an increased emphasis on criminal justice reform our ability to collect revenue on tickets and violations has been decreasing each year. We expect this trend to continue. As the revenues collected by our Municipal Court decrease, we anticipate continuing to find ways to streamline our collections and reduce related operating costs as needed. A graph of the court-related revenue excluding the Security Fund and Court technology Fund follows.

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Forfeited discounts are the next largest single revenue source in the Fines and Forfeitures category. Water, sewer, sanitation, and drainage charges incur a late fee if they are not paid on time. If a payment is three or more days late a 10% late fee is added to the account. Once an account reaches 63 days delinquent a $25 penalty is added to the account and then another once it is 93 days delinquent. After 93 days, the City reserves the right to disconnect service for non-payment. Payment arrangements can be made before this occurs and customers are always encouraged to reach out if they are having trouble paying their bills. The purpose of these late fees is to encourage prompt payment of the bill and reduce bad debt losses. For 2023/2024, we are anticipating $1.16 million in forfeited discounts, compared to $0.51 million in 2022/2023. A graph of forfeited discounts revenue follows.

Interest Earnings: In the past, interest earnings were a significant revenue source to all funds. In 2018/2019, $8.0 million was generated in investment income. The City portfolio has a short-weighted average maturity and is dependent on short-term interest rates which have been very low but were 50

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showing signs of increase until the onset of the COVID-19 Pandemic. Thus, interest earnings were beginning to see an increase. In investing City funds, our objectives are to preserve capital, to provide liquidity, and maximize return within the constraints of capital preservation and liquidity. We are anticipating interest income of $737,346 in 2022/2023, compared to our revised estimate of $657,485.00 in 2020/2021.

Interest earnings for the 2018/2019 fiscal year are higher than earnings in 2019/2020 and beyond, because the City had significant bond proceeds during this time period and as the funds are spent the earnings are decreasing with the lower amount of investments. The abovementioned investment income projections can be seen in the graph below.

General Fund Administrative Charges, Miscellaneous and Other Revenue: General Fund administrative charges consist mainly of charges to internal operations like water, sewer, airport, drainage, and grants, but also include charges for the administration of our weed enforcement program and collection fees for state court costs. The most significant revenue items in the administrative charges are the revenues derived from the City’s Indirect Cost Allocation Plan. The administrative charge to Water and Sewer, Airport, and Drainage are derived from the Indirect Cost Plan. The actual indirect cost reimbursement to the General Fund represents the various grant portion of General Fund overhead. Airport administrative charges will increase to $261,198 in 2023/2024. Water and Sewer administrative fees will decrease to at $1,601,920 in 2023/2024. Indirect costs charged to City activities and grants will slightly increase from $2,146,493 in 2022/2023 to $2,322,809 in 2023/2024. As a general rule, indirect cost changes are exacerbated by annual carryover adjustments. If an over or under recovery occurs, the indirect cost is adjusted to the new calculated cost and the over or under recovery is also applied. Applying the carryover adjustment results in full cost recovery, but it can also cause large variations in recoveries on an annual basis. 51

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The payment in lieu of property tax imposed on the Water and Sewer Utility is a significant revenue source in this category. The payment in lieu of property tax is increasing due to the increase in the plant and equipment in our Water and Sewer Fund; the payment in lieu of property tax will decrease to $5,400,911 next year. The Event District has agreed to pay the City a management fee for the operation of the Venue District addition to the Civic Center. The Event District operating revenue is budgeted at $4,109,924 for 2023/2024, which includes Vehicle Rental Tax of $1,178,266 and Hotel Occupancy Tax of $2,655,238 Operating Transfers: An equity transfer involves the closing of a fund and the transfer of the closed fund’s entire fund balance to another fund. Operating transfers involve the transfer of assets from one fund to another in the normal course of the fund’s operations. Historically, the interest income from Capital Project Funds that relied on the General Fund for support was recorded as General Fund Income. The City adopted GASB Statement 31, which requires investment income to be reported in the fund that held the investment. Utility Sales and Service: Utility sales and service is a major revenue source to the City of Amarillo. Water meter sales and sewer charges make up 95% of total water and sewer revenue. Water and sewer revenues are very difficult to predict because they are so weather dependent. With the exception of the minimum or base charge, water sales are completely based on consumption. Moreover, we utilize an increasing block structure to encourage water conservation. The increasing block structure creates additional consumption-based revenue, which makes it more difficult to estimate. Sewer revenue is somewhat more predictable since the residential charge is set for the year based on the winter water consumption. However, sewer commercial accounts are based on water consumption each month, usually with a separate meter for irrigation. When estimating water and sewer charges, we use a normal year of about 16 billion gallons in sales as opposed to trying to anticipate high or low consumption. Water and sewer charges are billed monthly and are very collectable. However, since the revenue is consumption-driven, it can vary significantly. Our water and sewer system has a great deal of needs. We are in the process of upgrading our aging water and sewer infrastructure. Moreover, we added a new water supply to the City in 2010/2011; the first new supply in about 50 years. Consistent with our incremental approach, we have been raising water and sewer rates over the last several years. In 2001/2002 and 2003/2004, Water and Sewer Utility revenue had a 5% increase in water and sewer rates. Our 2006/2007 rate increase was expected to generate about an 8% increase in water and sewer revenue. The 2006/2007 rate increase had two components. First, all water and sewer rates would increase by 6% effective October 1, 2006. Also effective October 1, 2006, we added a third tier to our residential-rate structure and commercial irrigation meters were put under the residential rate structure to encourage conservation. However, both components of the rate increase were very volume dependent. 52

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The 2007/2008 rate structure was designed to generate a 10% water and sewer increase in a normal year. The third tier rate (added in 2006/2007) had been effective in deterring large consumption and was left alone. However, a new rate structure was put in place to be less sensitive to changes in volumes. Like 2007/2008, the 2008/2009 rate structure was also designed to generate a 10% water and sewer increase in a normal year and encourage conservation. In fact, many residential customers did not even see an increase. For 2008/2009, we also redesigned our sewer structure. The new sewer minimum charge was raised but included the treatment of the first 3 thousand gallons of wastewater. The new sewer rate structure was very comparable to our new water rate structure where the minimum bill also includes the first 3 thousand gallons of water. Another change in the rate structure was that we began having a commercial and residential rate for treating wastewater. Treating commercial wastewater is more difficult and more corrosive on our system than treating household wastewater. Therefore, beginning in 2008/2009, the rate was $1.35 per thousand gallons for commercial wastewater and $1.25 per thousand gallons for residential wastewater after the first 3 thousand gallons. Commercial accounts are billed for their sewer volume based on their water consumptions. Residential customer’s sewer usage is estimated from a winter average of water usage. As with water, the low volume customers saw less of an increase. Water and sewer customers that use more water, incurred most of the rate increase in 2008/2009. While the new structure encouraged conservation, our revenue system became more volume dependent. The paradox of conservation is that if conservation actually works, the system has revenue shortfalls and additional rate increases are needed. The 2008/2009 rate increase was only a portion of the rate increase needed for the new well field project and to provide more internal capital for infrastructure improvements. We were able to obtain favorable financing from the Texas Water Development Board and issued $38,885,000 in bonds for a portion of the well field project. The average interest rate was $2.09%. However, the sheer size of the issue called for a 10% rate increase. The rate increase was applied across the board in 2009/2010 and all customers saw the 10% increase. The City was successful in obtaining the balance of the Potter County Well Field project ($47.4 million) from Texas Water Development Board (TWDB) at a very attractive interest rate (1.97%) for twenty-year debt. Moreover, the City obtained another $18 million in funding from the Texas Water Development Board for improvements at the Osage Treatment Plant at 0%, again for twenty-year debt. While the interest rates are very attractive, the borrowing still has to be repaid. Therefore, we had another 10% rate increase in 2010/2011.

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We had a great opportunity in 2010/2011. The Canadian River Municipal Water Authority (CRMWA) purchased over 213 thousand acres in water rights from Mesa water. Most of the water rights were contiguous with CRMWA’s holdings in Roberts County. Since the holdings are contiguous, future development of the holdings can take advantage of existing infrastructure. While purchasing water rights is expensive, developing the rights is even more costly. However, the portion in Ochiltree County was contiguous with the City of Amarillo’s water rights. In fact, CRMWA would have to cross the City of Amarillo’s water rights to develop the field. Thus, it made more sense for the City of Amarillo to own the Ochiltree County water rights than CRMWA and the City purchased the rights from CRMWA. The City issued $16.3 million in Water and Sewer bonds to purchase the Ochiltree County water rights from CRMWA and the City’s portion of the CRMWA debt is another $38.1 million. This transaction necessitated another rate increase. In total, we needed an 11% rate increase to service the debt. In order to avoid another double-digit rate increase, the debt was structured so that we could have a 6% increase in 2011/2012 and another 5% increase in 2012/2013. We included a 2% increase in water rates for the 2013/2014 year. The City issued approximately $8.4 million in bonds through the TWDB to fund the Lift Station #7 reconstruction and improvement project. This rate increase will be used to fund the debt service. During the 2015/2016 fiscal year the City implemented at 3% rate increase to fund additional debt associated with the Arden Road transmission line project. For the 2016/2017, 2017/2018, and 2018/2019 fiscal years the City has increased rates by 3% anticipating approximately $28 million in bond issues to fund capital projects. In the 2019/2020 fiscal year the City increased rates by 7%. Of that, 4% of the increase was to issue bonds for the implementation of the Advanced Metering Infrastructure (AMI) project to modernize the City’s metering infrastructure by purchasing radio-read meters and constructing the related infrastructure. The remaining 3% was a general operations and maintenance increase to help offset increased operating costs of the system. In 2021/2022 the City has increased rates by 3% anticipating $28.5 million in bond issues to fund capital projects. While the rate increases have been substantial, we are still staging the increases in an attempt to be less burdensome on our customers. Even with the above rate increases, our citizens enjoy some of the lowest water and sewer rates in the State. The following chart graphs the actual water and sewer sales for 2019/2020 and 2020/2021 as well as the sales for 2021/2022 and 2022/2023. Rainfall has a significant impact on the water usage. Actual precipitation for the 2017/2018 year is the 12th driest year on record (records go back to 1892), whereas the rainfall for the 2018/2019 fiscal year is the 21st wettest on record. The change in revenue was $78.8 million to $72.7 million for these two years. The 2019/2020 year had a hot, dry summer driving increases in revenue as opposed to 2018/2019. However, because of the COVID-19 Pandemic and the related stay-at-home orders, we experienced lower than normal commercial demand. This lower demand on the commercial side was partially offset by increased residential consumption but not totally. 2023/2024 revenues are projected to be $105.3 million, up from 2022/2023 revenues of $90.3 million.

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Airfield Revenues: Airfield revenues include fees charged for use of the airfield. Landing fee revenue is the now the second largest revenue source in this category. Landing fees are based on the number of flights and the weight of the aircraft. Overall, we are estimating an increase in landing fees from $1.01 million in 2022/2023 to $1.3 million in 2023/2024. In 2008/2009, we began charging a Passenger Facility Charge (PFC) of $4.50. The PFC is one of the Airport’s most significant revenues. The PFC generated about $0.8 million in 2019/2020, $978,215 in 2020/2021, and $1,327,703 in 2021/2022. The PFC is expected to generate $1.4 million in 2023/2024, up slightly from $1.384 million in 2022/2023. The PFC will be used to service the debt on the $17.4 million bond issue in 2008/2009 for terminal improvements. The 2021/2022 and 2022/2023 numbers for both landing fees and PFC collections are trending up towards pre-pandemic numbers. Decreased revenues in 2019/2020 and 2020/2021 were due to the decrease in air travel caused by the COVID-19 Pandemic. Flight schedules by the major carriers in and out of Amarillo’s airport and airports worldwide decreased significantly as demand decreased due to government restrictions and passenger comfort levels. We expect it to take several years for activity to increase back to pre-pandemic levels. The Federal Aviation Administration, as part of the CARES Act, awarded the City of Amarillo $7.8 million to help maintain the operations and maintenance of the airport though the COVID-19 Pandemic. Terminal Building Revenue: Terminal building revenue is the Airport’s most significant revenue source and contains terminal rentals and commissions for the vendors that utilize the airport terminal. The auto parking concession is included in terminal building revenue. The airline rental revenue also includes the cost of Airport Security Service. The Airport has negotiated an increase in fees to 55

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reflect increases in cost. Historically, the parking concession has been our most significant single source of operating income. Depending on the year, either airline rental income or airport parking revenue is the number one revenue source. Next year, we expect airline rentals to be $3.960 million. With the construction (during 2014/2015) of a common facility to service all the rental cars, and car rental customers are charged $3 on car rentals to pay for the facility. We estimate Customer Facility Charge revenue at approximately $582,000 for 2023/2024. Parking revenue is budgeted at $4.7 million for 2023/2024 which is a slight increase from the 2022/2023 revised estimate of $4.2 million. The restaurant and bar located inside the terminal generate about $300,000 in revenue. Car rental revenue is expected to be $1.5 million in 2023/2024 which is flat from the revised estimate of $1.6 million 2022/2023. Again, as mentioned above due to the decrease in travel demand from the COVID-19 Pandemic, these revenue sources have increased as compared to prior years. We do anticipate that it will take several years to return to pre-pandemic levels of demand. A graph of terminal building revenue follows.

Other Building and Grounds Revenue: Other building and grounds revenue is a significant airport revenue source. Most leases have provisions to increase with the Consumer Price Index on some periodic basis. Grounds rental revenue is from various ground lease agreements with car rental companies, charter aircraft companies, corporate hangars, grazing leases, tower leases, and farming leases. As mentioned above, these leases have an annual increase built into the lease agreements and the projected amounts are based on the individual leases. Similar to the ground leases 56

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revenue above, other building rental revenue is from building leases with various tenants and the projected revenue is based on the individual leases and occupancy. We are estimating Airport other building and ground rentals to remain flat from 2022/2023 at $2.2 million for 2023/2024. Fleet Services and Information Services Interdepartmental: The equipment rental revenue source represents the departmental user charge for fleet owned vehicles, trucks, and rolling stock. The revenue source is calculated from departmental budgetary estimates. The fleet user rate has two components: an operating rate and a replacement rate. In conjunction with converting to a new automated fleet system, rental rates were converted from a per mile rate to a monthly rate. Since anticipated usage in miles can be difficult to estimate, the monthly rate is easier to budget. During 2010/2011, fleet rental rates were lowered 10%, even though the City continued to experience increased cost in repair parts and erratic fuel prices. The decrease in rates was to give some much needed budgetary relief in other areas. While individual department budgets can vary, we increased rates by 5% overall in 2011/2012 and 2012/2013 and by 7% in 2013/2014 and 2014/2015 to help make up for the decrease. During 2013/2014, we also restructured the rates charged to Enterprise Funds, including Solid Waste which is located in our General Fund, in order to align the rates with actual costs. We increased fleet rental rates again in 2015/2016 and 2016/2017. In 2019/2020 we increased fleet rental rates by 2% on both the operating and replacement side. In 2020/2021 we did not directly increase Fleet Rates, but we did update several replacement cost projections to be more in line with recent experience. This caused several fluctuations in the replacement rate but did not increase rates significantly overall. In 2021/2022 we increased fleet rental rates again by 2% on both the operating and replacement side. We expect Fleet Services interdepartmental charges to increase from $19.4 million in 2022/2023 to $20.95 million in 2023/2024. Our Information Technology Fund operates similar to our Fleet Services Fund. We have developed a charge-out system based on the hardware, software, and services utilized by the various user departments. We increased rates overall by 3% in 2013/2014, 4% in 2014/2015 and 3% in 2015/2016. Beginning in 2013/2014, our telecommunications department and related user fees have been moved into our Information Technology Fund. For 2019/2020 and 2020/2021 we increased rates by 2%. User fee revenue is expected to increase to $8.9 million for 2023/2024. As with the Fleet Services Fund, we expect future rate increases in the Information Technology Fund. COMMENTARY ON AVAILABLE FUNDS General Fund: The General Fund began the year with $69,067,249 in available funds. We anticipate ending the 2023/2024 fiscal year with $55,162,826. We had targeted the 2019/2020 fund balance at $41,970,146 and budgeted $4.5 million in transfers to capital projects funds. However, with 57

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the onset of the COVID-19 Pandemic, the City reacted quickly and implemented several cost saving measures in order to reduce expenses to offset expected revenue shortfalls. The City’s fiscal response plan identified around $12.0 million in expense reductions to help offset revenue losses and build-up reserves in order to be better positioned to weather the storm. The bulk of these reductions were related to personnel expense, they General Fund’s largest expense area. A hiring freeze was implemented, including public safety positions, that saved the City $6.0 million in 2019/2020. In addition to this, the City deferred capital transfers and capital expenditures for the remainder of the 2019/2020 fiscal year. With these measures in place, even with the revenue shortfalls (over $7.0 million) we experienced, we were able to grow our fund balance almost $14 million above our original budget projection for 2020/2021. This put us in a better position going into the 2021/2022 fiscal year and allowed flexibility in response to further budget challenges in the future related to COVID-19 or any other unexpected situation. Historically, year-end surpluses have been earmarked mainly for capital projects. However, as we discussed the surplus at the end of 2020/2021 was left in reserves in order to bolster our fund balance and ability to offset further revenue reductions related to COVID-19 or any other unexpected situation. The 2023/2024 transfer to the Street Improvement Fund is $2.51 million, $4.6 million to the General Construction Fund, and $2.9 million is budgeted as a transfer to the Civic Center Improvement Fund. After the 2023/2024 transfers, the City should have $55.16 million in available funds. The 2023/2024 available fund balance is consistent with our targeted reserve ($55.52 million) of three months operating expenditures excluding dollars allocated as “one-time” expenditures. Moreover, due to our conservative budgeting practices, we generally end the year with a reserve that is more than three months operating expenditures. The transfer to the Compensated Absences Fund was eliminated in 2010/2011 and not budgeted for 2011/2012 or thereafter. The balance in the compensated absences fund was depleted during the 2018/2019 fiscal year; however, the City located unspent budget allocations to fund the remainder of 2018/2019 and 2019/2020. The funding again ran out during the 2020/2021 budget year further stressing the General Fund. The City was able to reallocate funding from other sources and transfer $1.0 million in 2020/2021 to cover the deficit and establish a small fund balance. The 2023/2024 budget includes a $1.25 million transfer comparable to 2022/2023 to further bolster the fund. Going forward, the City will have to continue to locate dedicated funding for this benefit or operating budgets will need to begin funding the unused sick and annual leave benefit. Many cities target a two-month operating reserve. We target a three-month operating reserve because of the volatility in our revenue sources. Sales tax is our main revenue source and even small percentage changes amount to significant differences in revenue. Franchise fees are also important revenue sources to the General Fund, and many of these fees are weather dependent. This became especially apparent building the budget during the COVID19 pandemic. We were able to react quickly to the revenue shortfalls we experienced and by freezing positions and deferring capital and transfers along with our strong reserve policies we have been able to grow our fund balance and create a 2023/2024 budget without having to cut service levels or programs. We feel that we stand in a sound financial position in case

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of further revenue challenges created by the continued COVID-19 pandemic or other unforeseen events. General Interest and Redemption: The General Interest and Redemption Fund is used to accumulate funds for the payment of the general long- term obligations of the City. Relatively speaking, the City of Amarillo still has very little tax supported debt. Our tax supported debt consists of a bond issue for library improvements that was refunded with the 2020 General Obligation Refunding Bonds. The 2017 General Obligation Refunding Bonds refunded the 2007 Certificates of Obligation that funded various improvements for fire stations, libraries, and streets. The 2010 Certificates of Obligation were issued for the Grand Street Bridge project. During 2017 the City issued the 2017 Certificates of Obligation to fund public safety radios. The City issued the 2017 General Obligation Bonds and the 2018 General Obligation Bonds for the first two years of the November 2016 voter approved debt to fund streets and public safety. During 2020 the City issued the 2020 General Obligation Bonds for final issuance of the November 2016 voter approved debt to fund public safety and the 2020 General Obligation Refunding Bonds to refinance existing obligations at a lower interest rate. Moreover, we issued the 2020 Certificates of Obligation for the replacement of the Thompson Park pool and the 2020 Tax Notes to finance the purchase of a property downtown on South Johnson Street. Our tax supported debt will require a property tax of $0.04403 per $100 valuation in 2019/2020, $0.05233 in 2020/2021, $0.44334 in 2021/2022, and $0.40628 in 2022/2023. This rate will decrease to $0.39195 per $100 in 2023/24. We anticipate that we should end 2023/2024 with $768,311 in our General Interest and Redemption Fund. Since property taxes are both highly collectable and predictable, we target a modest amount of available funds in the General Interest and Redemption Fund. The City has historically used the Certificates of Obligation structure when issuing selfsupporting debt to obtain more attractive interest rates. In 2010/2011, the City had issued two Certificates of Obligation for self- supporting debt. The City issued $3.7 million for golf course improvements and $2.2 million in a TIRZ streetscape project. The golf course debt will be paid from golf related revenues and the TIRZ debt will be paid by participation of the TIRZ taxing entities. Both issuances were refunded with the 2020 General Obligation Refunding Bonds. The City has had six Certificates of Obligation issues for improvements at the Greenways Public Improvement District and for improvements at the Colonies Public Improvement District. The Certificates of Obligation issued for Greenways and Colonies improvements are funded by special assessments on the property owners of those subdivisions and do not require the levy of a property tax. All but two of these issuances were refunded with the 2020 General Obligation Refunding Bonds. Historically, most of the funds accumulated in our debt service funds are to satisfy the City’s obligation to pay accumulated vacation, sick pay, and comp time. State law allows police officers and firefighters to accumulate unused sick leave without limit and requires that they be paid for up to 90 days of unused sick leave at termination. In addition to accumulating unused sick leave, all full-time employees can also accumulate up to 65 days 59

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of unused vacation pay. Traditionally, the City of Amarillo personnel rules had extended the 90-day payment of unused sick leave provision to full-time civilian employees with at least 10 years of service. However, beginning in 2007, the City of Amarillo changed its sick leave and vacation leave policy for new civilian employees. Civilian new hires after 2007 will be allowed to accumulate up 60 days of unused sick leave and 30 days of unused vacation pay. The new sick leave and vacation policy should slow the accumulation of accrued sick leave and vacation pay. While the new policy is clearly not as good as the old policy, it is still an attractive benefit. The new policy does not apply to police officers or firefighters, which still represent a great deal of liability. It is the City’s policy to identify and prefund liabilities as opposed to a pay-as-you-go funding. In the past, the City has prefunded the liability for sick leave and vacation so that funds are available at termination to pay the benefit. The City only partially funded the sick leave and vacation benefit in 2009/2010 and has not funded the benefit since then until we transferred surplus from the General Fund over to the Compensated Absences fund in 2018/2019. The initial funding and the additional transfer in 2018/2019 were completely depleted in the 2019/2020 fiscal year. We transferred $1.2 million from the General Fund 2019/2020, and $1.7 million in 2020/2021 to cover expenses and create a small fund balance. The 2021/2022 fiscal year allowed for $1.9 million transfer to the Compensated Absences Fund to fund the ongoing expense on a pay-as-you-go basis. The transfer for 2023/2024 will be the same as 2022/2023, $1,250,000. One of the best reasons to prefund a benefit is that the earnings from the accumulated funds can be used to reduce the cost. We will have to continue funding this obligation annually on a pay-as-you-go basis unless we can identify sufficient funding to prefund these expenses. While we have accrued the cost, we have not funded the liability for closure and postclosure costs at our landfill. Moreover, we have historically not prefunded the cost of our other post-retirement benefits, other than pensions. City employees can keep their City health coverage after retirement at very attractive rates that do not reflect the total cost of the benefit. The landfill costs are insignificant compared to the cost of post- retirement health coverage. Beginning January 1, 2013, we funded a trust dedicated to the costs associated with our other post-retirement healthcare benefits. We allocated 1.96% of all full-time salaries to the new trust for calendar year 2013. The rate increased to 2.43% beginning January 1, 2014 and will remain the same through fiscal year 2023/2024. Enterprise Funds: The Enterprise Funds are business-like activities that sell a product or service to the general public. The City of Amarillo Enterprise Funds consists of the Water and Sewer Fund, the Airport Fund, and the Drainage Utility Fund. All of these funds are self-sustaining and do not require any assistance from another fund. An enterprise fund provides for both operating and capital funding of their respective activities. Thus, the reserve of an enterprise fund consists of an operating reserve and a capital reserve. By policy, we target

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three months operating expenditures as an operating reserve plus about one year’s normal capital expenditures as a capital reserve. In total, Enterprise Funds will begin the year with $63.65 million in available funds. Ending the 2023/2024 fiscal year, available funds are estimated to be $40.01 million, a decrease of $23.64 million. Most of the above change in available funds would be attributable to the Water and Sewer Fund. Of the above $63.65 million in beginning available Enterprise Funds, the Water and Sewer Fund represents $50.33 million. At the end of 2023/2024, we expect the Water and Sewer Fund to decrease to $30.64 million. After considering our reserve for sick and annual leave of $0.9 million and our legal reserves of $3.1 million, our net operating reserve would be $26.56 million. We will be well over the three-month operating reserve of $17.42 million and a oneyear capital reserve of $9.0 million in our Water and Sewer Fund. We have very conservative methods of budgeting. For capital projects, we consider the funds are no longer available when they are budgeted for a project instead of projecting the future cash outflows of these projects. The Water and Sewer Fund had cash, investments, and other current assets at the beginning of the year of approximately $163.7 million, but after subtracting liabilities and capital project budgets of $133.1 million, we consider available funds to be $30.64 million. Please refer to the Enterprise Fund Summary of Resources and Expenditures for more detail on the available funds calculation. The Airport Fund began the year with approximately $9.88 million in available funds. We expect the available funds to decrease to $5.9 million by the end of 2023/2024. The above $5.9 million of estimated available funds in 2023/2024 is in line with our target of three months operating expenditures plus one year’s normal capital expenditures of $5.9 million. The target balance of $5.9 million consists of: $3.95 million for a three-month operating reserve and $2.0 million for a one-year capital reserve. We anticipate using these dollars to fund future capital needs. The Drainage Utility Fund began the year with approximately $3.44 million in available funds and we expect available funds to decrease to $3.01 million by the end of 2023/2024. During the 2020/2021 fiscal year the Drainage Division made it a priority to streamline the billing process of the assessment and we are pleased to see this hard work, along with a rate increase, resulted in increased revenues for the fund. The drainage assessments began October 1, 2012. Our targeted reserve is $2.983 million: $983,081 for a three-month operating reserve and $2.0 million for a one-year capital reserve. Internal Service Funds: Internal Service Funds are similar to enterprise funds above in that they are used for business-like activities. However, the Internal Service Fund’s customer is the sponsoring governmental entity. Internal Service Funds are used for activities where it is important to 61

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recognize the full cost of a function on the accrual basis. The City of Amarillo Internal Service Funds consists of the Fleet Services Fund, the Information Technology Fund, the Risk Management Fund, and the Employee Insurance Fund. Like an Enterprise Fund, an Internal Service Fund provides for both operating and capital funding of their respective activities. Thus, the reserve of an Internal Service Fund consists of an operating reserve and a capital reserve. By policy, we target three months operating expenditures as an operating reserve plus one year’s normal capital expenditures as a capital reserve. The Risk Management Fund and the Employee Insurance Fund do not generally have capital expenditures; therefore, these funds would not need to provide for a capital reserve. However, we need available funds for large, out-of- ordinary claims that may occur. In total, the Internal Service Funds began the year with approximately $21.4 million in available funds. We are estimating that by the end of 2023/2024 fiscal year available funds will increase to $22.8 million. In sum, our targeted reserve for the Internal Service Funds should be about $20.35 million: Fleet Services $6.5 million, Information Technology $2.35 million, Risk Management Fund $5.5 million, and $6 million for the Employee Insurance Fund. During 2016, 2017 and 2018 the City successfully reduced the upward trending claims costs in the Employee Insurance Fund and was able to rebuild reserves. Current year projections and going forward the City anticipates that the claims will trend upward and continues to monitor health provider networks and plan design; however, this is an area that will continue to see funding increases. The Fleet Services Fund started with $4.49 million in available funds. We increased fleet rental rates by 7% and restructured Enterprise Fund rates, including Solid Waste, in 2013/2014, 2014/2015 and 2015/2016. In 2016/2017 we increased fleet rental rates by another 7% and in 2019/2020 we increased rates by another 2%. In 2020/2021 we adjusted the replacement costs of several vehicle and equipment types which did results in a small effective increase in some rates. In 2020/2021 rates were increased again by 2%. We expect 2023/2024 fleet available funds at $6.4 million. All capital purchases for 2019/2020 were postponed to help address revenue shortfalls in other areas of the City’s budget due to COVID-19. This left the fund in a healthy condition and allowed us to budget for additional capital above normal in 2020/2021 at $8.6 million. The 2022/2023 available funds of $6.1 million, after sick and annual leave reserves, is below the targeted reserve of $6.5 million. Like the Fleet Services Fund, the Information Technology Fund has experienced abnormally large capital expenditures in the past few years, which has depleted their available funds. Beginning available funds for the Information Technology Fund were approximately $3.3 million. We expect Information Technology’s available funds to decrease to $2.3 million for the 2023/2024 fiscal year. Our estimated 2023/2024 available funds of $2.3 million after subtracting a reserve for sick and annual leave are in line with the threemonth operating and one-year capital reserve of $2.3 million. The Risk Management Fund (sometimes referred to as the Self-Insurance Fund) provides coverage for most of the City’s exposures including general liability, worker’s compensation, employer’s liability, police officer liability, public official liability, auto liability and auto 62

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physical damage. The Risk Management Fund purchases property insurance including boiler and machinery, police office liability, malpractice insurance for our clinic and carries excess worker’s compensation insurance. We generally have very high deductibles or self-insurance reserves with our purchased coverage. State law protects the City with an overall liability limit of $250 thousand per occurrence; therefore, the City has not purchased excess coverage for auto or general liability. The City’s main liability exposure would be in Federal Court. Our greatest exposure in Federal Court would be involving a police officer, thus we have purchased police officer liability coverage that protects both the officer and the City. Overall, our claims experience has been improving. The Risk Management Fund began the year with $5.13 million in available funds. We expect to end 2023/2024 with available funds of $5.89 million. All known claims are fully funded at their estimated value based on an actuarial study. Additional available funds are necessary for incurred but not reported (IBNR) claims and for catastrophic claims. Obviously, IBNR claims and catastrophic claims are very difficult to predict and with changes in our property insurance policy deductibles we would like to have about $5.5 million in available funds for these claims. Therefore, we will end 2023/2024 over our targeted reserves. With the ever-increasing cost of insurance and claims, this fund will be monitored going forward to determine if funding increases are necessary. The City is also working a dedicated broker to evaluate policy renewal dates to increase opportunities to secure more favorable coverage premiums. The Employee Insurance Fund provides life and employee medical coverage, including dental, to City employees and retirees along with their dependents. The Employee Insurance Fund purchases life coverage, but is self- insured for medical and dental. However, we have individual stop-loss coverage, which resets annually, if a claim is more than $750 thousand. Dental is entirely employee/retiree funded. Employee healthcare is largely employerfunded, but employees and retirees are also required to make contributions. During 2013, 2014 and 2015 the Health Plan saw a significant increase in claims. In order to reduce the possibility of a large rate increase, and in keeping with our general philosophy of an incremental approach to rate increases, deductibles and out of pocket amounts were increased as of January 2014. Plan deductibles are currently $1,500 per person, and the maximum out-of-pocket expense is $5,000. The maximum out-of-pocket is all an employee/ retiree would be required to pay in a calendar year before the plan pays at 100%. We would rather make smaller incremental changes to the Plan in an effort to refrain from having to make more drastic changes in plan design. However, the federal healthcare reform bill has and will continue to add future costs to the Plan. The City completed a dependent eligibility audit to ensure that all members are eligible for coverage on the Plan. Effective January 2015 the Medicare eligible members were transitioned off of the Plan and provided a stipend to supplement insurance costs. We increased the employer contribution by 5% in October 2014, the employee/retiree portion by 3% in January 2015, and the employer contribution by 5% in October 2018. The 2019/2020 budget included 7% employer increase in October 2019 and a 2% employee increase in January 2020. While there was no increase in the 2021/2022 budget, there was 5% increase on the employer side for health insurance in 2022/2023. Employees will not see 63

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and increase unless they opt for the medical or dental buy-up-plan. We do anticipate that future increases will be necessary to maintain adequate reserve levels going forward. We have four drug tiers with progressively larger co-pays where generic drugs make up the first tier. The tiers and the co-pay increase corresponding to the cost of the drug. Participants are required to pay the entire plan cost for drugs that have an over-the-counter equivalent; such as proton pump inhibitors and non-sedating antihistamines. The plan cost is still a substantial discount compared to the retail pharmacy price of the drug. Even when we have had to increase drug co-pays, we have kept the generic co-pay at the same level for several years to encourage more generic utilization. We currently have high generic utilization, over 80%. During 2015 the City reviewed the financial stability of the Fund. Since 2013 the City has made significant changes to control costs, deductible increases, out of pocket increases, dependent eligibility audits and premium increases. Historically, the City has very favorable contracts in place for Amarillo hospital services, physician’s services, lab, and pharmacy. Beginning in July 2014, the City entered into a wrap network that has lower negotiated rates for healthcare services outside of the City’s local network. The measures taken did not produce the anticipated results in lowered claims experience. During July 2015 the City issued a request for proposals (RFP) for the third party administration of the medical, dental, and flex plans. The City anticipated that a national carrier will have more favorable discounts with network providers. Effective January 1, 2016 Aetna Life Insurance Company began to provide the plan administration for the medical and dental programs. For the 2015/2016 the city saw $5.1 million net reduction in health plan costs driven by a reduction in claims from $24.2 million to $18.0 million, we believe directly related to the Aetna contract. For the 2019/2020 fiscal year claims were $21.7 million, which includes a decrease over the prior years related to decreased utilization of the plan during the COVID19 Pandemic. The plan saw fewer procedures and routine visits during 2019/2020 which we believe to be caused by the ongoing pandemic. For 2023/2024 we budgeted claims at $24.79 million. Employer health plan premiums for the 2023/2024 fiscal year will decrease to $20.9 million and we anticipate ending the 2023/2024 fiscal year with $8.49 million in reserves, above the $6 million target. Overall, the City is very pleased in the cost saving measures experienced by the Health Plan during the last several years. And, will continue to monitor claims and funding levels in future budget years. We estimate the liability for IBNR claims in the Employee Insurance Fund based on a claims lag report. The Employee Insurance Fund’s IBNR claims are calculated by the City’s health plan consultant based on actual claims. We target a $6.0 million reserve for catastrophic claims. We are estimating that we will end 2023/2024 with available funds of $8.49 million. During the 2018/2019 audit process, the City changed the estimate, as recommended by the City’s health plan consultant, used to calculate the IBNR liability resulting in the reduction of the liability by approximately $3.8 million.

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Special Revenue Funds: With the exception of the Public Improvement Districts, the Special Revenue Funds do not have a target reserve balance. Most of the Special Revenue Funds are grant funds that are bound by the grant agreement and operate on a pay-as-you-go basis. If funds are accumulated in a grant fund, they will usually be spent the following year(s). Funds accumulated in the Housing Assistance Program and the Home Program are rolled over to future years in the budget process. Monies in the Court Technology Fund will be used to upgrade the software at the court. The Court Security Fund is used to pay the salary and benefits of the court’s bailiffs and security improvements at the court. The accumulated funds in the APD (Amarillo Police Department) Seized Property Fund are used for the operating expenses of our Narcotics division, excluding salaries. The Narcotics officers’ salaries and benefits are included in the Police Department’s budget. APD Seized Property is derived from court ordered forfeitures. At the current rate of expenditures, the seized funds would be sufficient through 2023/2024. LEOSE Fund is a Law Enforcement Training grant and available funds will be spent in future budgets. The target reserve for the Public Improvement District is three months operating expenditures, unless funds are being accumulated for some type of improvement. Public Health has seen increasing reserves with funding from the DSRIP project; however, we are entering the last year of funding for this project. Going forward these reserves will be used to continue operations. Capital Improvement Funds: Capital Improvement Funds are set up to provide for the addition, improvement, and renovation of the City’s fixed assets and infrastructure. Like most Cities, we have an aging infrastructure and most of our capital spending is for replacement capital. While there may be some incremental improvement in operating costs for the particular improvement, it most likely will not be noticed with our aging infrastructure. Generally, our target reserve for a capital improvement fund is one year’s capital spending. Our main capital improvement fund is the General Construction Fund, which can be used for any general government purpose such as buildings, street improvements, libraries, and parks. The estimated ending available funds of $10.4 million are consistent with our targeted balance. One year of capital expenditures in this fund are typically between $5.0 million and $6.0 million. Traditionally, the Golf Improvement Fund was funded by $1 of the green fee being set aside for course improvement. Beginning in 2011, the fee was raised to $2 to help pay the Certificates of Obligation issued for course improvements. We also implemented a premium green fee to pay for the renovated courses. The increase in the premium green fee goes to the Golf Improvement Fund for debt service. The Golf Improvement Fund is expected to end 2022/2023 with approximately $201,934 in available funds. We would like to accumulate at least a half year of debt service, $125,000 before any golf improvement funds are used for the courses.

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The Civic Center Improvement Fund is funded by the hotel occupancy tax (HOT). The HOT is first used to pay the outstanding debt service associated with the multi-purpose events venue and downtown parking garage, then to offset the net operating cost of the Civic Center complex including the Civic Center and the Globe News Center. The remaining funds are transferred to the Civic Center Improvement Fund to be used for future improvements. The City anticipates ending 2023/2024 with about $460,836 in available funds. During the COVID-19 Pandemic, HOT collections were one of the hardest hit revenue sources. In response to decreased HOT receipts, every open project in the Civic Center Improvement fund was reevaluated and several were closed to bolster available fund balance to cover the debt service of the downtown multi- purpose events venue and parking garage. Moreover, all the 2019/2020 planned capital was cancelled. We are pleased to say we were able to make the 2019/2020 debt service payments using the available fund balance and HOT receipts as planned. Capital funding for 2020/2021 was greatly reduced in the fund with only $884,000 approved. While we hope to be able to dedicate more funding to capital in the future, we believe this conservative approach will be used to make our required debt service payments and still maintain adequate reserves for the future. The Bivins Improvement Fund is specifically set aside for improvements of the historic Bivins home that houses our Chamber of Commerce and several not-for-profit organizations. The Bivins Improvement Fund should have about $189,340 in available funds at the end of 2023/2024, which should be sufficient for any major expenditure. We have been accumulating funds in our Solid Waste Improvement Fund for some major improvements at our landfill and improvements to our transfer station, which began in 2006/2007. Funds have been transferred annually from the General Fund, representing part of the sanitation charge for improvements at the landfill. Due to the budget constraints brought about by the COVID-19 Pandemic, the planned 2019/2020 and the 2020/2021 transfer were eliminated. At the end of 2023/2024 we anticipate having a fund balance of roughly $0.65 million. We recognize that future capital needs will require more funding in the future. If continued General Fund transfers cannot be made, we will have to investigate alternative funding methods including the possible issuance of debt. BUDGET CHANGES AND HIGHLIGHTS An important change for the 2016/2017 Annual Operating Budget was that the budget was presented as a Program Budget. The programs offered by City departments were presented with program descriptions and performance measures to define the level and quality of services delivered to Amarillo citizens. The City hopes that the reader will find a programmatic presentation useful in facilitating a review of City departmental programs. Development of the 2017/2018 Budget was a challenge with flattening sales tax revenues. The City continued the funding of the Pay and Compensation Study implemented in the prior year, funded dollars towards addressing compression caused by implementation of the Pay Study, and funding for year one of the Amarillo Police Officer Association (APOA) Meet and Confer agreement. These challenges continued in the development of the 2018/2019 66

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Budget. However, we did get slight relief with a trend of increased sales tax and strong property values. Going into the 2019/2020 Budget the City continued to see sales tax revenue projections increase slightly (2.5%) over the prior year numbers. Taxable property values remained strong with a 3% increase for 2019. These sources of revenue make up the largest percentage of our funding for general government expenses. However, with the onset of the COVID-19 Pandemic in early 2020 we saw our major sources of revenue begin to decline. The City reacted quickly to project the impact the COIVD-19 Pandemic would have on the City’s 2019/2020 budget. We quickly identified $12.0 million in expense reductions to respond to the projected revenue shortfalls while protecting our reserves. The largest measure in this toolbox was an immediate hiring freeze on all positions, including public safety. This measure is estimated to have saved the City $6.0 million. Other measures taken include the deferral of capital purchases and transfers and the cancellation of all travel. While the impacts of COVID were felt throughout the City’s operations, the General Fund remains the hardest hit as it is dependent on sales tax as its largest revenue source. In addition to the measures taken above, the City cancelled all summer 2020 recreation activities through our Parks Department as well as deciding to keep our public swimming pools closed for the 2020 season. With the help of these and the other measures mentioned above, as well as re-openings in 2021. We believe we have set the City up for success going into the 2023/2024 budget year. This Budget represents a $40.2 million increase from the prior year. The current Budget addresses infrastruture challenges created by flooding this past spring with an increase in drainage funding, but also includes increased Solid Waste funding, COLA adjustment for retirees, and increased compensation to employees. The Budget includes dollars to fund 4.0% raises for the Police and Fire Department and civilian employees and continuation of longevity and discretionary retention pay. Additionally, wages were increased for skilled labor, commercial drivers and entry level positions. The current Budget includes the addition of 23 positions in areas where resources are needed. The City continues to provide our current basic programs. However, there is little, if any flexibility left in the Budget to address unanticipated needs. Our current financial constraints limit the City in the ability to deliver new programs and services. This Budget allows us to take care of what we have at current service levels, with limited flexibility to address other needs. The City tax rate decreased over the prior year to $0.39867 per $100 of valuation from $0.40628 per $100 of valuation. With increasing property values and new properties added to the roll, we estimate an increase of $4.0 million for the property tax related to the General Fund. Sales tax collections from 2016/2017 were down from record levels in the prior fiscal years. However, 2017/2018 increased slightly by 3.3% with collections at $57.4 million. The 2018/2019 year saw yet another increase of 3.1% with collections at $59.2 million. Going into 2019/2020 we projected a 2.5% increase over the prior year. However, with the onset of the COVID-19 Pandemic in early 2020 we began to experience year-over67

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year monthly declines in sales tax receipts. 2019/2020 sales tax revenues came in $49.9 million, under our original budget at $58.9 million. 2020/2021 sales tax revenues were $68.4 million and in 2022/2023 they are estimated to come in at $77.67 million. We have estimated sales tax revenues of $77 million for 2023/2024. Unfortunately, we had to drop the TMRS Cost of Living Adjustment (COLA) for retirees in 2010/2011. We would like to restore a COLA benefit, but under current law, a city has to make up for all the COLAs that were skipped. This provision makes it very expensive and difficult to restore the current COLA benefit. We are happy to say that the 2023/2024 budget includes a 30% COLA adjustment for retirees. We continue to address rising health care costs. While we have some excess coverage, we are largely self- insured on employee health. The City continues to monitor all costs of the Health Plan. For the 2014 Plan year, the City increased the amount of deductibles and out of pocket cost for the covered members. The City completed a dependent eligibility audit to ensure that all members are eligible for coverage on the Plan. Effective January 2015 the Medicare eligible members will be transitioned off of the Plan and provided a stipend to supplement insurance costs. During 2015 the City completed a financial review of the stability of the Health Plan and made the decision to complete an RFP process for medical, pharmacy, dental, stop loss and flexible spending administration. Effective January 1, 2016 Aetna Life Insurance Company began provide the plan administration for the medical and dental programs. The City was able to take advantage of better discounts by contracting with a national carrier. For the 2015/2016 the city saw $5.1 million net reduction in health plan costs driven by a reduction in claims from $24.2 million to $18.0 million, we believe directly related to the Aetna contract. For the 2017/2018 fiscal year we recorded claims at $20.1 million. The 2018/2019 claims increased slightly to $22.1 million. For the 2019/2020 we had expected to see another increase in claims but due to the COVID-19 Pandemic we saw a decrease in claims to $21.7 million. We saw claims increase in the 2020/2021 fiscal year as plan members resume procedures and routine care that had been put off because of the pandemic. We are expecting claims to increase to $24.8 million in the 2023/2024 fiscal year. Overall, the City is very pleased in the cost saving measures experienced by the Health Plan during the last few years. The City has a significant investment in streets, parks, buildings, rolling stock, our solid waste collection system and landfill, our Water and Sewer Utility, and other infrastructure. Historically, a great deal of our capital budget is for replacement of our infrastructure. During the summer of 2016 the City completed a three month long community engagement program titled Wise Investment. In November 2016 the voters approved $109 million in tax supported debt to fund street and public safety infrastructure. This approval allowed the City to begin addressing aging infrastructure and will provide budgetary relief to future budgets.

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FUTURE OUTLOOK Amarillo is the 14th-largest city, by population, in the state of Texas and the largest in the Texas Panhandle. Amarillo was originally known for agriculture and oil and gas production, and these activities are still very important to our economy. However, Amarillo now has a more diversified local economy. Amarillo is a regional trade center and medical center for a vast area including the Panhandle of Texas, parts of New Mexico, Colorado, Oklahoma and even southern Kansas. Amarillo also has diverse major industries in the defense industry, aviation/aerospace, food production, traffic and transportation, medical & health care and business and financial services. Amarillo started as a railroad town and the railroad is still important. The Burlington Northern Santa Fe (BNSF) Railway complex in Amarillo moves hundreds to thousands of cars daily, carrying different types of merchandise including coal, chemicals, agricultural and consumer products. The Union Pacific Railroad also sends substantial shipments to or through Amarillo. Due to our central location, we expect travel and transportation to remain major industries in Amarillo. Amarillo is located on Historic Route 66. Traffic and transportation have historically been an important industry in Amarillo. Amarillo is centrally located in the United States and well connected by highway, air, and rail systems. Interstate 40 runs through Amarillo, making for easy access from California all the way to North Carolina. Interstate 27 bisects the city from north to south. Amarillo is the only major city between Albuquerque and Oklahoma City going east-west. Also, Amarillo is the only major city to the ski resorts of New Mexico and Colorado from the Dallas/Fort Worth Metroplex. The large traffic volume from Interstate 40, Interstate 27, and State Highway 287 helps support our hotel industry along with restaurants and tourism. A large portion of our hotel tax is allocated to support and encourage travel and tourism in our community through our newly created Convention and Visitors Bureau (CVB). Amarillo also serves as a regional airport for the area. The Rick Husband Amarillo International Airport has an average of 36 flights daily, with destinations to major airline hubs including Dallas, Ft. Worth, Denver, and Houston. In 2011, our remodeled air terminal was in service. The remodeled terminal is a big improvement over the previous terminal. Before the remodel, we were not able to use one of the concourses. Moreover, food and beverage service and retail sales were inadequate on the secure side of the terminal before the remodel. For 2022/2023 we saw a slight increase in airline boardings of 369,000, compared to 2021/2022 airline boardings of 357,598. Prior to this, continuous decreases were due in large to the expiration of the Wright Amendment and Southwest restructuring their service network, which resulted in a decrease of flights from AMA. We expect to see continued increases in enplanements as the industry recovers.

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Amarillo serves as a regional medical center for our area and the medical community is very important to Amarillo’s economy. Amarillo is home to a Veteran’s Hospital, which includes a 120-bed veteran’s nursing home. Amarillo’s two major hospitals are Baptist Saint Anthony’s Hospital (BSA) and Northwest Texas Hospital (NWTH). Baptist Saint Anthony’s Hospital rated in the top 100 hospitals in the United States for several years. Northwest Texas Hospital is home to the area’s only level III designated trauma center. As the population continues to age, we expect the medical community to become more important in the future. Texas Tech University has a consolidated 20-acre medical center comprising the schools of pharmacy, medicine and allied health located in west Amarillo. The allied health school trains students in physical therapy. The medical school produces family physicians, pediatricians, obstetrics and gynecology doctors and doctors specializing in internal medicine. Historically, oil and gas production were major industries in the Panhandle. According to the September 2023 Amarillo Economic Analysis, we now have three active drilling rigs in the Panhandle. Oil prices have been increasing, compared to this time last year, oil is up at $89.93 per barrel compared to $85.08 for the same month last year. Natural gas is at $2.76 per mcf compared to $8.27 last year. The Texas Panhandle is one of the most unique and diversified agricultural areas in the world. The temperate weather conditions and the availability of irrigation water have made the area well suited to a number of agricultural enterprises. According to the AgriLife Extension Office, the area consists of 14 million acres of agricultural land with 9 million acres in pasture and 5 million acres in crops. Agriculture is still an important industry in the Panhandle have gone from drought conditions in 2011 (driest year on record), 2012 and 2013 to 2015 when the City received 34.63 inches of precipitation and the 4th wettest year on record. Principal crops are corn, wheat, cotton, and sorghum. However, more than 25 crops are grown commercially in our trade area according to AgriLife Extension Office. Most local commodity prices are down compared to last year. According to the September 2023 Amarillo Economic Analysis, area wheat was at $6.81 per bushel down from $9.05 the year before; corn is at $4.63 per bushel compared to $6.78 last year. Cotton is $73.30 per pound, compared to $91.30 last year. In recent years, the Panhandle has also become a major hog and dairy production area. Milk prices are down slightly at $17.75 compared to $20.25 the year before. The Texas Panhandle is often referred to as the Cattle Feeding Capital of the World. The Texas Cattle Feeders Association is located in Amarillo and represents cattle feeders in Texas, Oklahoma and New Mexico, an area known as Cattle Feeding Country. According to the Texas Cattle Feeders Association, the above cattle feeding area is the largest in the nation. Also according to the Texas Cattle Feeders Association, this cattle feeding area produces about 6 million fed cattle annually, which is about 28% of the nation’s beef. Our area has an ample harvest of locally grown feed grains, a mild climate, and large major meat packers with modern plants in our area. The meat packing industry is a major employer in Amarillo. The September 2023 Amarillo Economic Analysis reported fed cattle at $187.87 per hundred weight which 70

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increased from $142.00 per hundred weight for the prior year. One of our largest employers is Tyson Foods, which operates a beef processing plant in Amarillo. We have seen steady growth in our tax base since 1993. However, over the last few years, additions to the tax roll were at a decreasing rate. We still expect additions to the tax roll in the near-term. As previously mentioned, sales tax is our largest single revenue source. 2018/2019 year was a record year for sales tax receipts surpassing our 2017/2018 previous record. We had expected sales tax for 2019/2020 to be another record year, but due to the COVID19 Pandemic we did experience a slight decrease in collections. We have since seen increases in our collections and project 2023/2024 to collect $75.9 million. Historically, sales tax receipts have done well. Our unemployment rate is still one of the lowest in the State. Due to the COVID-19 Pandemic, our unemployment rate increased in July 2020 coming in at a preliminary rate of 5.1%. In July 2021, that rate fell to 4.5%. As of 2023, the Amarillo unemployment rate is 3.60%, below the state of Texas average of 4.1% and US average of 3.7%. Amarillo has experienced continued growth in population. We expect the population to continue to grow by 1.5% to 2% annually. Amarillo’s census population for the year 2000 was 173,627 compared to 157,615 in 1990. The 2023 population is estimated to be 202,434. Construction during the last ten years has remained strong. The new residential construction for the ten-year period has fluctuated from a high $161 million to a low of $76 million with average new residential of $132 million for the ten-year period. Likewise, new commercial building as fluctuated with a high $193 million to a low of $48 million with average new commercial of $113 million for the ten-year period. Building slowed down slightly for 2019 with new residential permits of $76 million and new commercial permits of $97 million, with both areas below the ten-year average. The 2022/2023 fiscal year reflects revenue of $2.36 million in building permits, up from the prior year. The estimate for the 2023/2024 fiscal year reflects stable projections of $2.31 million. The City has taken a multi-pronged approach to redevelop downtown. One of the most important steps was the creation of a downtown Tax Increment Reinvestment Zone #1 (TIRZ #1). Taxes from the increase in property value in the TIRZ #1 are earmarked for, and reinvested in, the TIRZ #1. Since three other taxing entities participate in the TIRZ #1, more funds will be invested in the TIRZ #1. Ever since the creation of the TIRZ #1 we have seen steady increase in the TIRZ #1 property values. In 2006, the base year, TIRZ property values were $139 million. In 2021, TIRZ values were $254.1 million. In 2022, TIRZ values increased to $269.7 million. For 2023, TIRZ values continued to increase to $292.7 million. The TIRZ #1 has helped with funding for downtown projects, which were some of the anchors identified in our Downtown Strategic Action Plan, as well as residential housing, convention hotel(s), more retail, commercial and office development, and family venue(s). We engaged a developer for a convention hotel, parking garage and multi-purpose event center. The Amarillo Local Government Corporation was created in 2011 to oversee the project. Construction improvements to downtown are in process with the 2017 completion 71

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of 373,000 square foot building for Southwestern Public Service at an estimated value of $42.7 million was completed in April 2017. The convention hotel (226 rooms) opened in August 2017. The LGC completed the parking garage and retail space of $15 million during April 2017. The City secured the funding of $45.4 million multipurpose event venue (MPEV). The MPEV project completed during 2019 and is the home of the Amarillo Sod Poodles who ended their first season as the 2019 Texas League Champions (Double-A). The ballpark was also selected as the Best Double-A Ballpark by Ballpark Digest. The Sod Poodles most recently won their second Texas League Championship in September 2023. The construction of the ballpark was the final piece of the City’s downtown initiative that also included the construction of a convention hotel and parking garage. The City has contracted with Center City of Amarillo Inc. for several years. Center City Inc. is dedicated to the revitalization of Downtown Amarillo by focusing on community, social, recreational, and economic interests. Center City is a nationally recognized member of both the Texas and National Main Street programs. The City contracted with Center City Inc. for $185,000 to provide administration and facade improvements downtown. During the summer months, Center City's “High Noon on the Square” provides live music and their annual Block Party which is always well attended. While these events were cancelled for 2020 due to the COVID-19 Pandemic, they returned beginning in 2021. The Amarillo Economic Development Corporation (Amarillo EDC) was created to foster economic development in the City and to manage the revenues from the 0.5% City sales tax increase that Amarillo voters approved in 1989. The mission of Amarillo EDC is to attract businesses to Amarillo which offer highly skilled, highly paid positions; to expand and retain existing local primary businesses in Amarillo; and to create a business environment conducive to entrepreneurship. The Amarillo EDC targets companies whose primary function is to produce goods or services that are then sold outside of the immediate trade area, thereby introducing new monies into the local economy. Economic development strategies are met by implementing aggressive business recruitment programs, local business retention and expansion programs, and promoting the Amarillo EDC and Amarillo, Texas, brands worldwide. The corporation consists of a fivemember board appointed by the City Council. Amarillo EDC Operating Fund expenses consist of all administrative, promotional, and marketing costs associated with operating the entity. The Amarillo EDC’s Project Fund invests in capital projects, issues job creation grants, loans, and other incentives to local and outside industry to create primary jobs and capital investment in the Amarillo community. The Amarillo EDC has been instrumental in bringing new business and industry to Amarillo and assisting existing companies via a variety of incentive programs that provide grants and loans. In FY2021, Amarillo EDC approved a location incentive agreement which included a job creation incentive of up to $750,000 with MWI Veterinary Supply Co. for the expansion of up to 50 full-time employees. Amarillo EDC also approved a $2.5 million location incentive 72

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agreement with Amazon.com Services LLC to locate in Amarillo and provide up to 500 fulltime jobs. Amazon.com Services LLC will have a minimum capital investment of $50,000,000 under this agreement to build and equip the distribution facility. Amarillo EDC approved a $8.775 million location incentive agreement with Cacique Foods LLC to locate a dairy products manufacturing facility in Amarillo. This agreement includes land conveyance, job creation incentive on up to 500 jobs, and job relocation reimbursements. Amarillo EDC also approved a total of $50,000 for matching funds to access the Texas Workforce Commission High Demand Job Training grant program designed to assist school districts with Career and Technical education programs. Amarillo EDC approved a location incentive agreement of $3,000,000 with American Quarter Horse Association to maintain and retain Amarillo operations with an annual payroll of at least $9 million. Amarillo EDC approved a $250,000 location incentive agreement with North Heights Linen Service, LLC to locate their laundry operations in Amarillo. Amarillo EDC also approved a $1,022,500 location incentive agreement with Torkworx, L.P. to locate their wind power generator service and repair operations in Amarillo. This agreement includes job creation incentive on up to 80 jobs and potential job relocation reimbursements. Lastly, Amarillo EDC approved a location incentive agreement of up to $550,000 with Roberson Cartridge Co., LLC to expand Amarillo operations and provide additional employment of up to 50 full-time employees. Roberson Cartridge Co., LLC manufactures high-quality reloading brass cartridges for vintage, obsolete, hard to find, and wildcat calibers. In addition to these efforts to attract new business to Amarillo, Amarillo EDC assisted Encompass Health Texas Real Estate, LLC and NX Amarillo MOB LLC locate new facilities in Amarillo through the property tax abatement process with local taxing jurisdictions. By contractual agreement, Texas Panhandle Regional Development Corporation (TPRDC) acts as the small business financing arm of Amarillo EDC. TPRDC provides small business financing for owner-occupied commercial real estate. This Certified Development Company approved three Small Business Administration 504 loans totaling over $4.4 million, which leveraged $2.2 million in bank financing and $633,739 in owner equity. For the year, this program was responsible for the creation of 24 new jobs. TPRDC also funded two loans in FY2021 totaling $3.035 million. In addition to employment and business opportunities, Amarillo offers a high quality of life for our citizens. The arts are well represented in Amarillo. The Globe-News Center for the Performing Arts is home to the Amarillo Symphony, Amarillo Opera and the Lone Star Ballet, while also hosting a variety of concerts, touring shows and special performances. Located in downtown Amarillo, the 10-story, 70,000 square-foot facility has a 1,300-seat auditorium with state-of-the-art acoustics. The theater has a full proscenium stage and stage equipment. The Center also serves as an education center, has a large rehearsal hall and support facilities such as offices, dressing rooms, and wardrobe rooms.

The Globe News Center serves as an education center for a five-state region of Texas, Oklahoma, New Mexico, Colorado, and Kansas. The Center’s ‘Window on a Wider World’ works with arts, science, cultural organizations, and educational institutions to promote 73

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excellence in interdisciplinary arts, science, and cultural programs. Its primary goal is to integrate arts, science, and cultural programming into the core curriculum of math, science, language arts and social studies. The Globe News Center above is a part of our Civic Center Complex. Our Civic Center has a coliseum, auditorium, and meeting room space. The coliseum has 4,870 permanent seats and an additional 1,800 seats can be added to the floor. The auditorium seats 2,500. The Civic Center has conventions, concerts, musicals, and plays; and is home to our hockey team and arena football team. In February 2020, the City Council called for a bond election to be held in May 2020 on a $275 million bond issue to fund a proposed $319 million Civic Center expansion and renovation project. The project was for an expanded, and up-to-date facility that would meet the demands and needs that have changed significantly over the past five decades. However, with the onset of the COVID-19 Pandemic, the City Council, with authorization from the State, postponed the May 2020 election to November 2020. Unfortunately, this project was not approved by voters in November 2020. The fairground is also home to the Amarillo National Center (ANC). The ANC is an 113,400 square foot livestock area with approximately 4,900 fixed seats. The ANC has attracted and hosted several large livestock events, the American Quarter Horse Association’s Adequan Select Championship, the West Texas Futurity Cutting and the Tri-State Fair Rodeo. The ANC has made us very competitive in attracting new events to Amarillo. The American Quarter Horse Association’s home is in Amarillo. The American Quarter Horse Association is the world’s largest equine bread registry and membership organization. The American Quarter Horse Association hosts the Quarter Horse Museum, which is adjacent to their headquarters on Interstate 40. The Amarillo Museum of Art is located on the Amarillo College campus and features painting, prints and sculptures. The Panhandle Plains Historical Museum, which is located in nearby Canyon, Texas is the largest museum in the State of Texas. The Panhandle Plains Museum has archeology, paleontology and geology exhibits, an art collection and hosts traveling exhibits. For the children, we have the Don Harrington Discovery Center and Space Theater, which has several hands-on exhibits and a planetarium. In 2020 the Discovery Center also finished the construction of an outdoor science park that includes dinosaurs, hands-on learning, and engineering marvels. There are several outdoor activities in the Amarillo area. We now have 64 parks in Amarillo. The Palo Duro Canyon State Park, Caprock Canyon State Park and the Alibates Flint Quarries National Monument are all in the Amarillo area. The outdoor musical drama, Texas, is held each summer at Palo Duro Canyon State Park. We have a zoo, an amusement park, a water park, two skate parks, and the Amarillo Botanical Gardens. Amarillo has a state-of-the-art shooting complex facility located on 34.8 acres of land. The site includes a 5,000 square-foot building, 36 high-power rifle-shooting positions and 20 74

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pistol-shooting positions. The complex is intended for joint public use and police training. Other area law enforcement agencies also utilize the facility. Amarillo is well represented by higher education. Texas Tech University has a medical and pharmacy school here in Amarillo, along with a graduate engineering program. The Texas Tech School of Medicine trains third- and fourth-year medical students and offers residency training in family and community medicine, obstetrics and gynecology, internal medicine and pediatrics. The Texas Tech School of Allied Health Sciences currently offers a master's degree in physical therapy. The School of Pharmacy has a four-year Doctor of Pharmacy degree. Amarillo’s community college is Amarillo College. West Texas A & M University (WTAMU) is located in nearby Canyon. With help from the AEDC, WTAMU now has a campus in downtown Amarillo. Both Amarillo College and West Texas A & M University are known for producing high quality graduates. Additionally, in September 2019, Texas Tech broke ground on a new Veterinary School in Amarillo in the medical center area. The school opened in the fall of 2021 with an initial enrollment of approximately 60 students. The project could not have been accomplished without the help of AEDC and other generous donors raising more than $90 million toward infrastructure, construction, and scholarships. We believe the future for Amarillo is bright. Amarillo has an ample workforce, low taxes and utilities, and the best-funded economic development corporation in the State. Amarillo has a diverse economy, business and employment opportunities, and education and recreation opportunities.

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City of Amarillo 2023/24 Budget

CALENDAR FOR BUDGET PREPARATION

April 24, 2023

Budget training begins.

May 5, 2023

Division Directors submit operating and capital budget requests to Finance.

May 26, 2023

Audit of Departmental operating and capital budgets are complete.

May 30, 2023

Finance submits operating and capital budgets with cash flows to City Manager for review.

July 14, 2023

City Manager submits operating and capital budgets with related budget material to City Council. Operating and capital budgets filed with City Secretary for public inspection.

July 17, 2022 – July 19, 2023

City Manager reviews operating and capital budgets with City Council.

August 2023

Various hearings on the operating and capital budgets and the adoption by the City Council.

October 1, 2023

Budget goes into effect.

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CITY OF AMARILLO COMMUNITY STATISTICS DEMOGRAPHICS

POPULATION

AGE

RACE/*ETHNICITY

1890

482 Under 18

27.9% White

48.35%

1900

1,442 18 thru 64

56.5% Black

5.37%

1950

74,246 65 and older

15.7% Hispanic

32.42%

1990

157,615

2000

173,627

2010

190,695

2023 (projected)

202,434

Other

ZONING PROPORTIONS

LABOR FORCE

Agriculture

20.8%

Residential

41%

Office

2%

September 2023 Employment

13.86%

HOUSING UNITS 137,008 Single Family

66,580

132,075 (96.4%) Multi-Family

19,582

Unemployment:

Mobile Homes

Retail

4.7% Amarillo MSA

3.6% Total

Commercial

11.8% Texas

5.6%

Industrial

19.7% United States

4.8%

PUBLIC SAFETY

3,950 90,112

PHYSICAL INFRASTRUCTURE

Annual calls for Police services

95,995 Miles of streets

1,050.16

Annual calls for all Fire services

22,883 Miles of alleys

507.87

Number of fire stations

13 Number of street lights

10,888

Number of fire hydrants

4,978 Signalized intersections

273

76 Miles of storm sewers

161.57

Number of outdoor warning sirens

AMARILLO INTERNATIONAL AIRPORT

SOLID WASTE MANAGEMENT Number of solid waste customers (residential and commercial)

Number of passenger airlines

3

Scheduled flights (weekday commercial flights)

16 Landfill acreage

68,440 662

Annual number of passengers

349,294 Tons of waste collected

157,716

Annual Aircraft Operations

41,030 Tons of waste landfilled

281,096

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CITY OF AMARILLO COMMUNITY STATISTICS

Number of libraries

5 Rounds of golf played annually (2 courses)

Total library holdings

413,250 Municipal swimming pools

Library items loaned annually

602,770 Annual swimming pool attendance

Civic Center (auditorium, coliseum, Grand Plaza and Globe News Center) Civic Center event days Civic Center annual attendance Number of Parks and Playgrounds Park acreage

410,000 SF Tennis Courts

83,000 4 48,129 30

1,391 Tennis Center attendance 420,107 Soccer fields

10,889 17

55 Jogging trail mileage

37.76

2,403 Baseball and softball fields

31

MUNICIPAL SEWER UTILITY

TRANSIT SYSTEM

Number of wastewater treatment plants

2 Number of fixed route buses

17

Daily average of sewage treated (gallons)

16,958,153 Miles of fixed route service (annual)

444,500

Daily average of reclaimed water sold to industries (gallons)

9,413,825 Fixed route passengers (annual)

203,000

Wastewater collection mains (miles)

1,034.88 Spec-Trans passengers (annual)

48,000

MUNICIPAL WATER UTILITY Active water accounts Daily average water production (gallons)

72,151 Water distribution mains (miles) 43,299,000 Number of water wells

1,397 129

Surface water allocation (gallons) Maximum daily production capacity (gallons)

121,000,000 (Lake Meredith) Roberts County (CRMWA) water

2,415,080,000

allocation (gallons)

9,131,110,000

CLIMATE Annual Average Temperature

57° Annual Average Snowfall

18"

Annual Average Rainfall

20" Average Wind Speed (miles per hour)

13

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CITY OF AMARILLO COMMUNITY STATISTICS PROFESSIONAL SPORTS Amarillo Bombers – US Arena Pro Soccer League Amarillo Wranglers – North American Hockey League Amarillo Sod Poodles – Texas League (Double A Baseball) Amarillo Venom – Champions Indoor Football League PUBLIC SCHOOLS Intermediate/ Middle Schools

Elementary Schools

High Schools

Amarillo Independent School District

37

12

6

Canyon Independent School District

10

5

3

River Road Independent School District

1

1

1

Bushland Independent School District

1

1

1

Highland Park School District (same facility)

1

1

1

HIGHER EDUCATION FACILITIES West Texas A & M University Amarillo College Texas Tech University Health Sciences Center - School of Medicine Texas Tech University Health Sciences Center - School of Allied Health Texas Tech University Health Sciences Center - School of Pharmacy Texas A & M Research and Extension Center Wayland Baptist University Amarillo Campus

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CITY OF AMARILLO COMMUNITY STATISTICS Taxpayer

TEN LARGEST TAXPAYERS (2023 TAX ROLL) Type of Business Taxable Value Percent of Total

Southwestern Public Service

Electric Utility

$297,429,797

1.616%

Bell Helicopter Textron

Aerospace

$180,345,810

0.980%

BSA Hospital

Hospital

$135,111,350

0.734%

Atmos Energy

Natural Gas Utility

$128,056,490

0.696%

BNSF Railway Company

Railroad

$101,943,810

0.554%

UHS of Amarillo INC

Hospital

$61,874,273

0.336%

Bell Textron INC

Aerospace

$51,495,960

0.280%

Amarillo National Bank

Bank

$47,499,695

0.258%

Walmart

Retail

$49,457,211

0.269%

Jamal Enterprises LP

Convenience Stores

$44,805,774

0.243%

MAJOR EMPLOYERS IN AMARILLO Taxpayer

Type of Business

Estimated Number of Employees

Amarillo Independent School District

Public School

4,500

Tyson Foods Inc.

Meat Packing

4,300

CNS Pantex

Department of Energy Contractor

3,844

BSA Health System

Hospital

3,100

City of Amarillo

Municipality

2,326

Northwest Texas Hospital

Hospital

2,150

Xcel Energy

Power

1,431

Canyon Independent School District

Public School

1,168

Texas Department of Criminal Justice

Prisons

850

Bell Helicopter

Aerospace

900

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CITY OF AMARILLO SNAPSHOT

Location The City of Amarillo (COA) is located on the boundary of Potter and Randall counties in the Texas Panhandle and is the largest city in the Texas Panhandle. COA is located at the crossroads of I-40 and I-27 with the Burlington Northern and Santa Fe Railway intersecting the heart of the city. Amarillo is approximately 120 miles north of Lubbock, 360 miles northwest of Dallas-Fort Worth, 285 miles east of Albuquerque, N.M. and 265 miles west of Oklahoma City, Oklahoma. Underneath Amarillo and the Texas Panhandle is the Ogallala Aquifer, a primary water source for the Texas Panhandle, providing irrigation for industry and municipal water for the area.

Climate Amarillo is known for its spacious skies and clean air. Amarillo has a dry, semi-arid climate with four distinct seasons. Temperatures vary depending on the season. Temperatures range from an average low of 23 degrees (in January) to an average high of 91 degrees (in July). Humidity averages are low, occasionally dropping below 15 percent in the spring. Low humidity moderates high summer afternoon temperatures and provides many pleasant evenings and nights. The average annual precipitation for Amarillo is 20.36 inches. Measurable precipitation falls on an average of 72 days per year. Snowfall averages 18 inches annually. Snow has fallen as early as September and as late as May. The Texas Panhandle is one of the windiest regions in the United States. Westerly winds flow over the Rocky Mountains and low-pressure forms to the east of the mountains. This persistent low pressure leads to strong average wind speeds of 13.1 mph from predominately south and southwest directions.

History The City of Amarillo has its beginnings in 1887, near a bend in the Fort Worth and Denver (FW&D) Railroad, then under construction. This railroad was the first in the Texas Panhandle, opening the way for settlers. The local economy was based on cattle. The location became one of the largest cattle shipping points in the world. The point where the FW&D Railroad crossed the Santa Fe Railroad (completed in 1898) was a logical site for what was to become Amarillo. Amarillo was incorporated in 1899 and grew quickly. The early 1900s were a time of growth when the discovery of natural gas made the city the heart of the Panhandle’s oil and gas business. By 1910, telephone services, along with water, gas, and electric systems were in place. New churches, schools, and a library were built. Three new railroad depots were built as the city became linked to a new transcontinental rail line. In 1913, following state legislation, Amarillo wrote its own charter and became one of the first cities in the United States to adopt the commission-manager form of government. This was considered quite progressive and was part of a movement to clean up government. From cattle trails and railroads, to highways and airports, transportation has always been the cornerstone of Amarillo’s economy. In the 1920s, the city boomed when the construction of Route 66

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passed through Amarillo, connecting Chicago to Los Angeles. West Sixth Street was paved as part of Route 66 in 1921. The interstate highway system allowed Americans to become more mobile, and since the early days of automobile travel, Amarillo has been an important stopping point for travelers. During the 1930s, the city was significantly influenced by a growing reliance on automobiles. Oil and gas production kept Amarillo from feeling the full effects of the Depression. With increased traffic, the downtown area became congested and more parking was needed. The opening of Wolflin Village Shopping Center drew retail trade out of downtown and into the southwest portion of the city. Downtown became the financial heart of the city with banks and office buildings. Amarillo’s next link to the world was heralded by the opening of the Amarillo Army Air Base in 1942 (later known as the Amarillo Air Force Base). With the Air Base closing in 1968, Amarillo’s population decreased by approximately 11,000 people by 1970. Strong leadership helped the city survive and thrive despite this setback. The base would become what is now Rick Husband Amarillo International Airport. In the 1950s, due to the increase in traffic along Route 66, the highway moved from Sixth Street to Amarillo Boulevard. I-40 opened in 1976, continuing Amarillo’s tradition as a respite for travelers and further connecting the region. Other changes in the 1960s included a bond election to build a new Civic Center, the start of the Amarillo Medical Center, and construction of the new international airport terminal. The 1960s provided the building blocks for Amarillo’s future as a regional center with cultural, medical, and transportation services. The 1970s were a period of recovery for Amarillo, as population and development grew. The late 1980s and early 1990s were a period of moderate growth. Downtown Amarillo saw major private investments in buildings (predominately banking facilities and offices), a new regional mall in western Amarillo was constructed as well as numerous apartment complexes. A maximum-security prison located east of the city, named the Clements Unit, became operational in 1990. In 1994, the Neal Unit, a new women’s prison was completed. In 1997, this unit was changed to a men’s facility. In 2008, Amarillo finalized a Downtown Strategic Action Plan. Key goals include maintaining downtown as a financial, government, and public center with an urban-type lifestyle, including quality hotels to draw a wide array of conventions and conferences. In 2006, a Tax Increment Reinvestment Zone was established to support downtown efforts. Amarillo has a population average increase of one percent to two percent each year. The conversion of Amarillo from a local to regional urban service center over the past several decades reflects a nationwide trend toward dominant urban centers and COA’s commitment to meeting the needs of surrounding communities.

Economy Although Amarillo was built on agriculture and energy production, Amarillo’s economic base has diversified significantly. Today’s economy is comprised of business and industry ranging from energy research and development, beef processing, agriculture, copper refining, wholesale distribution, fiberglass production, defense contracting, aviation maintenance, metal machining, and finishing to oil and gas production. The economy consists of all the manufacturing and service tools necessary for the operation of the city and the region. Amarillo’s business attitude, central location, and low cost of living make it an attractive destination for new businesses. The Amarillo Metropolitan Statistical Area or City of Amarillo was ranked by the following companies:

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148 of 201 large cities (2023 Milken Institute Best Performing Cities Index) 131 of 384 Metropolitan Statistical Areas economic strength ranking (2023 POLICOM Corporation)

COA adheres to a policy of a balanced budget and conservative management of resources. COA has maintained a strong financial condition for the benefit of taxpayers. Another indicator of the city’s traditionally stable and strong economy is total sales tax collections. In 1980, the city’s tax receipts for retail sales were $7.7 million. In 1989, the citizens of Amarillo displayed their pro-business attitude by approving a one percent sales tax increase. Half of this total is dedicated to property tax relief and half is dedicated to economic development, bringing the total city sales tax rate to two percent. Tax receipts for retail sales remain strong. Not including the half-cent Economic Development sales tax, city collections for 2012-13, 2013-14 and 2014-15 fiscal years were at an all-time high of $48.01 million, $51.68 million, and $54.42 million, consecutively. City sales tax collections for 2015-16, 2016-17, and 2017-18 fiscal years were well over $55 million. Collections for the 2018-19, 2019-20, 2020-21, and 2021-22 fiscal years were $59.0 million, $60.5 million, 66.8 million, and 73.8 million (a new record high). Currently, sales tax collections for 2022/2023 are estimated at $75.1 million – potentially, a new record high for the city. More than 25 crops are grown commercially in the Amarillo area, including over half of the state’s ensilage production. Other major crops in this area include corn, wheat, grain sorghum, hay, and cotton. A number of industries in Amarillo are related to agriculture, including grain storage and distribution, livestock feed companies, meat and cheese processing, packaging and distributing, and fertilizer and pesticide distribution. Amarillo is also an important hub for natural resource storage and/or extraction. Mined resources include oil, gas, and helium. Although Amarillo is not located directly in a major oil-producing field, it benefits heavily from the region’s petroleum industry. Despite stabilization and cutbacks in petroleum development, the industry will remain a significant element of the Amarillo economy. Amarillo is known as the “Helium Capital of the World” because a large percentage of the world’s helium supply is located within 250 miles of Amarillo. Amarillo has become a strong leader in the aviation manufacturing industry. The Bell Helicopter Amarillo Assembly Center is a leader in the latest vertical lift aircraft technology. Bell’s facility in Amarillo is the final assembly and delivery site for the V-22 Osprey, the UH-1Y Yankee, and the AH-1Z Zulu — all destined for the Armed Forces of the United States. Because of numerous attractions, tourism is a major industry in Amarillo. Some of the more prominent tourist attractions are Palo Duro Canyon State Park, which hosts the annual production of TEXAS Outdoor Musical in the Pioneer Amphitheater, Amarillo Sod Poodles Double A Baseball at Hodgetown, Panhandle-Plains Historical Museum, Don Harrington Discovery Center, Amarillo Museum of Art, Amarillo Little Theatre, Amarillo Symphony, the Lone Star Ballet, and American Quarter Horse Hall of Fame and Museum. Also, annual events such as the World Championship Ranch Rodeo, the July 4 fireworks show, Tri-State Fair and Rodeo, Good Times Celebration Barbeque Cook-off, and various professional sporting events bring numerous visitors to Amarillo each year. The variety of attractions in this portion of Texas not only adds to the economy but also to Amarillo’s quality of life.

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Cost-of-Living The cost-of-living index measures relative price levels for consumer goods and services in many cities. The cost-of-living index does not measure inflation, but it does compare relative prices at a single point in time using a national average of 100 as a base. The following table shows the differences between Amarillo’s overall cost of living and that of other Texas cities. Cost-of-Living Comparison City Amarillo Abilene Austin Corpus Christi Dallas Lubbock Midland Odessa San Antonio Waco

Composite Index 85.9 91.9 98.8 92.1 102.5 92.2 96.3 92.6 91.2 93.7

Percent Difference* Base +6.0% +12.9% +6.2% +16.6% +6.3% +10.4% +6.7% +5.3% +7.8%

*Between Amarillo and other cities Source: C2ER Cost-of-Living Index (COLI), 2nd Quarter, 2023.

Consumer Price Index The consumer price index (CPI) represents price changes for items individuals purchase for living such as food, clothing, automobiles, homes, home furnishings, fuel, etc. This index measures only prices and does not consider changes due to quantity or quality differences. Many times, CPI is used by economists to determine whether prices are increasing or decreasing from month to month. A variation of this national index has been developed for the Southern Region to measure the prices of a fixed basket of goods and services representing consumption patterns of the region. It is realized that in a dynamic economy, measures such as CPI are complicated by the fact that many factors vary including price levels, employment, output, value of assets and demographic patterns. The Regional CPI is an individual region index which measures the change in prices in a particular region. It does not determine whether prices or living costs are higher or lower compared to other locations.

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The South Region’s CPI is as follows: Annual Average CPI for South Region Year South Urban CPI 2009 207.845 2010 211.338 2011 218.618 2012 223.242 2013 226.721 2014 230.552 2015 230.147 2016 232.692 2017 237.456 2018 242.737 2019 246.265 2020 248.639 2021 261.259 2022 283.666 2023 295.041

*2023 CPI only reflects average through August 2023 Source: Consumer Price Index, South Region — August 2023 : Southeast Information Office : U.S. Bureau of Labor Statistics (bls.gov)

Quality of Life The City of Amarillo has a high quality of life that makes living and working in the area very attractive. Educational institutions in Amarillo, from public elementary schools to higher learning institutions, are highly valued symbols of community identity and achievement. Amarillo is well represented on every educational level. Texas Tech has medical and pharmacy schools located in Amarillo, in addition to a new veterinary school. Amarillo is home to Amarillo College (AC) and Wayland Baptist University. West Texas A&M University is less than 20 miles from Amarillo with a satellite campus located in downtown Amarillo. Within the city limits, there are five independent school districts. The Amarillo Independent School District (AISD) is made up of 37 elementary schools including one magnet school centering on mathematics, science, and the arts; three 6th grade campuses; nine middle schools including one middle school focusing on mathematics, science, and technology; four high schools and two specialty campuses. Amarillo Area Center for Advanced Learning (AACAL) is an extension of the home high school campuses and offers classes in the following specialized areas: Animal Science, Arts, Audio-Visual Technology and Communications, Automotive Technology, Engineering, and Health Sciences. North Heights Alternative School focuses on credit recovery and preparing students to become self-directed learners. In addition to AISD, Amarillo is served by the Canyon Independent School District, River Road Independent School District, Highland Park Independent School District, and Bushland Independent School District. There are also several private, religious, and vocational schools that meet the educational needs of the community.

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Amarillo College (AC) is an accredited community college offering 143 degree and certificate programs, instruction on six campuses as well as one outreach center. AC’s Washington Street campus is 24 acres in size and is located adjacent to S.W. 24th Avenue and Washington Street. The West Campus, being 41 acres in size, is located north of the Amarillo Medical Center and is the primary location for Allied Health, Nursing, and Criminal Justice training. An 8-acre downtown campus houses the Business and Industry Center while the East Campus, located near the Amarillo International Airport, mainly focuses on Industrial and Transportation Technologies. Amarillo is also home to the Texas Tech University Health Sciences Center (TTUHSC). In 2007, the Laura W. Bush Institute for Women’s Health (LWBIWH) was established at TTUHSC. The institute was first launched in Amarillo and has grown to serve communities in Lubbock, El Paso, the Permian Basin and San Angelo. The institute builds research, education and outreach programs to improve the lives of women and their families. TTUHSC at Amarillo is also home to InfantRisk Center, the Amarillo Breast Center of Excellence, SiMCentral and the West Texas Influenza Center. On top of being a teaching facility, TTUHSC at Amarillo also provides care to area residents offering firstclass medical services in family medicine, internal medicine, surgery, obstetrics and gynecology, pediatrics, psychiatry and geriatrics. Medical care is open to all. TTUHSC is committed to providing topnotch training for future medical professionals while offering first-class medical treatment to its neighbors. In 2019, the 86th Legislature earmarked the operating dollars necessary to establish a veterinary medicine school in Amarillo as part of the Texas Tech University System. Through donations and a pledge from the Amarillo Economic Development Corporation, Texas Tech raised the estimated $90 million needed for the construction of the new facility in the Amarillo Medical District near the existing TTUHSC. Texas Tech broke ground on the new facility in September 2019. The Texas AgriLife Research and Extension Center, located at 6500 W. Amarillo Boulevard, provides information, technology, and assistance in the areas of agriculture, community development, and family and consumer sciences. This is one of 13 research centers within the Texas A&M System. Texas AgriLife Research in Amarillo is dedicated to science that will help make crop and livestock production in the region more efficient. Also housed at the AgriLife Center is the district office of the Texas AgriLife Extension Service, which has a network of agents and specialists trained to aid producers, homeowners and families. The Texas A&M Veterinary Diagnostic Laboratory, located next door, assists veterinarians, feed yard managers and cattlemen in diagnosing the causes of diseases and other health problems affecting livestock in the region. In Spring 2019, COA welcomed back affiliated baseball for the first time since 1982. The Amarillo Sod Poodles are affiliated with the Arizona Diamondbacks and play in the $45.5 million MPEV – nicknamed “Hodgetown.” The new state-of-the-art facility is located in downtown Amarillo and offers yet another affordable family entertainment option for the community and surrounding area. In their inaugural season, the Sod Poodles claimed the Texas League Championship. In 2023, they claimed their second Texas League Championship. Parkland, open space, and recreational facilities serve an important function. The park system improves the quality of life by providing recreational opportunities for the community as well as protecting the natural environment. The location and design of parkland and open space can be beneficial to Amarillo’s image by providing a visual improvement to a neighborhood. Park and open space facilities in Amarillo

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are comprised of school playgrounds, school parks, linear and ornamental parks, neighborhood, community, and regional parks. Amarillo currently has 64 parks and two golf complexes that combined with areas of developed recreation open space total 2,168 acres which is 74 percent of the 2,935 acres of dedicated open space. Amarillo’s municipal golf courses include Ross Rogers and Comanche Trail Golf Complexes, both with 36 holes. Other areas of recreational opportunity include three public swimming pools (one indoor, two outdoor, and one aqua park, two concrete skate parks, 15 water spray grounds, the Warford Activity Center, the Amarillo National Tennis Center, and the Amarillo Zoo. In addition to Amarillo’s parks system, recreational areas of the community are supplemented by the various improvements found on elementary, middle school, and high school sites. These sites are located throughout the city and provide athletic-type facilities for students. Middle school sites contributing to Amarillo’s open space include Austin, Bonham, Bowie, Crockett, Fannin, Houston, Mann, Travis, De Zavala, and Westover. Facilities for recreational activities such as baseball, soccer, track events, and football are also found at high schools such as Amarillo, Caprock, Palo Duro, Tascosa, Randall, River Road, and Highland Park. Privately owned recreational facilities such as the Maverick Club, Amarillo Netplex, numerous health clubs, as well as the Amarillo Country Club and Tascosa Golf Club also provide community recreation and leisure services. As of September 2023, 20 murals have been installed through the Mural Grant Program and one statue through the Art Pad Program.

Numerous major recreational areas are located in the Texas Panhandle and provide Amarillo citizens the opportunity to participate in outdoor activities such as boating, fishing, camping, hunting, etc. Even though the regional facilities may be up to 55 miles from Amarillo, they are considered supplemental to Amarillo’s park system due to the type, size, and quality of recreational opportunities. Area lakes, such as Greenbelt Reservoir located north of Clarendon, Lake McClellan south of Pampa, Lake Mackenzie east of Tulia, and Lake Meredith near Fritch, offer public fishing and boating recreation. The Canadian River, located north of Amarillo, provides areas for hunting and off-road driving and riding. Buffalo Lake Conservation area, a wildlife refuge near Canyon, and Wildcat Bluff Nature Center, west of Amarillo, provide both active and passive recreational areas from hiking trails to picnic areas. Palo Duro Canyon State Park, located southeast of Amarillo, is one of Texas’ most spectacular scenic features. The park offers camping, hiking, picnicking, mountain biking, and horseback riding. An amphitheater is also situated within the park where the nation’s best-attended outdoor drama TEXAS The Musical is performed during the summer months.

Municipal Administration Municipal administration services are housed in Amarillo City Hall, the Simms Municipal Building, and associated public buildings known as the Municipal Complex. The Complex is located in the vicinity of S.E. 7th Ave. and Buchanan Street and includes City Hall, the Amarillo Civic Center, Simms Municipal

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Building, Centennial Plaza, Central Library, Globe News Performing Arts Center, Facilities Administration Building, and associated parking areas.

City Hall The Amarillo Sunday News-Globe, on Sunday, January 8, 1967, announced the grand opening of the new Municipal Building and estimated the attendance to be more than 8,000 people. The article read: “First Jewel in the setting that will become the Civic Center Complex in 1968 is the new Municipal Building completed last month. It is now the home of 21 city governmental offices and has four levels that incorporate 84,000 square feet of floor space. The Municipal Building, like the Auditorium-Coliseum combination being constructed to the north, was financed through the sale of bonds authorized by the voters in 1964. It cost $2,126,427, including the land, architect fees, paving, lighting, and storm sewer relocation. The outside finish consists of pre-cast concrete panels in which marble chips have been mingled and it will conform architecturally with the Auditorium-Coliseum.” The Municipal Building today is known as the Amarillo City Hall Building and is currently home to over ten city departments. The building has several of its original design features; however, one notable change has been the removal of the water fountain and pool adjacent to the main entrance to make room for the installation of a ramp and steps, making the building more accessible for all community members. City Hall is home to the Mayor’s office, City Council, City Manager, Finance, Purchasing, Public Communications, Utility Billing, Vital Statistics, Parks and Recreation Administration, Human Resources, Risk Management, Benefits, Information Technology, City Secretary, and the City Attorney offices. As established in 1968, the City Hall building remains a focal point for the citizens to access their city officials and services.

Simms Municipal Building On January 22, 2016, the City of Amarillo hosted the grand opening of the Jim Simms Municipal Building. The opening of the Simms Municipal Building represented a $4.25 million renovation project and provided an addition of 62,000 in square footage for municipal office space. The Simms Municipal Building is home to Amarillo Emergency Communications Center (AECC), Office of Emergency Management (OEM), Community Development, Environmental Health, Building Safety, Public Works, Engineering, Traffic, Planning, and Utilities Engineering departments. The remodeled municipal building was named after the late Councilman Jim Simms, who passed away November 12, 2014, at the age of 73 following a lengthy illness. In a unanimous vote by a previous Amarillo City Council, the new facility was renamed in his honor, marking his accomplishments and efforts as a public servant.

Amarillo Civic Center Complex When the Amarillo Civic Center opened in 1968, it housed a coliseum (7,000 capacity) and an auditorium (2,324 capacity). In 1978, the first expansion of the Civic Center added what is now known as the South Exhibit Hall and Regency Room. In 1989, the coliseum was renamed the Cal Farley Coliseum in memory of Mr. Farley. In 1990, the Grand Plaza was added. This unique venue for banquets, parties, and dances enclosed an outdoor area, giving the Civic Center its first indoor ballroom complete with Texas shaped terrazzo floor and Gulf of Mexico fountain. In 2003, the most recent expansion was completed, adding the North Exhibit Hall and the Heritage Ballroom.

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A jewel in the heart of downtown Amarillo, the Globe-News Center for the Performing Arts houses a 1,300-seat auditorium and the Gilliland Education Center. Opened in January 2006, the facility is owned by the City of Amarillo and operated as part of the Amarillo Civic Center Complex. The idea behind the facility was birthed in 1999 when Caroline Bush Emeny opened fundraising for the Center with a very generous donation. The overall project cost was approximately $32 million. The acoustically sound, state-of-the-art facility was designed by Holzman Moss Architects and hosts an average of 100 ticketed performances annually. The Amarillo Civic Center and the Globe-News Center of the Performing Arts are the centers of cultural activity in Amarillo; including symphonies, concerts, ballets, Broadway shows, and sporting events. Totaling over 400,000 square feet, nine separate events can be accommodated at any one time within the complex.

Amarillo Police Department and Municipal Courts Building In 1992, the Police Department and Municipal Courts relocated to a newly renovated building located at S.E. 3rd Avenue and Taylor Street in downtown Amarillo. This facility was purchased from private owners who absorbed the entire cost of renovation. The facility allows for most police department functions to be in one building. In 2019, the Police Annex at 116 S. Fillmore and Police Vehicle Parking Lot projects were completed. These expansions provided for secure parking of police vehicles and additional indoor space for law enforcement equipment and evidence processing. During this same time period, a new employee fitness facility was created in the basement of the main building. Regardless of the aging building, the ongoing improvements to the police facility has improved the working conditions for police employees and enhances the quality of work being done to keep Amarillo a safe place to live work and play.

Solid Waste Collection The COA Solid Waste Collection division provides for the safe and efficient collection of residential and commercial solid waste within the City limits. The Solid Waste Collection division ensures the health, safety, and welfare of residents, commercial customers and employees while acting in compliance with state regulations and Amarillo Municipal Ordinances. The City Solid Waste Collection division utilizes a fully automated, containerized trash collection system for the majority of residential and commercial customers. The City of Amarillo also has a curbside big/ bulky collection program and a roll off container program that is being used for large cleanup events.

Amarillo Sanitary Landfill The Sanitary Landfill for the City of Amarillo is five miles west of the city limits in Potter County. Sanitary landfilling is a method of disposing solid waste on land without creating nuisances or hazards to public health or safety. Principles of engineering are used to confine the waste to the smallest practical volume and to cover it with layers of earth at pre-set intervals. The current landfill site is permitted by the Texas Commission of Environmental Quality to include 662 acres, of which 486 acres are suitable for disposing of solid waste. The existing site is ideal and is expected to be utilized for over 100 years. Amarillo, therefore, has a long-term commitment to burying its solid waste at this location. The landfill disposes of approximately 250,000 tons of waste per year.

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Amarillo Animal Management and Welfare Department The following services are provided by Amarillo’s Animal Management and Welfare Department (AAMW): – – – – – – – – – – – – – – –

Open admissions animal shelter (158 dog kennels/80 cat kennels) Veterinarian services provided to all animals in custody Impoundment of stray and citizen surrendered animals 24-Hour Public Safety/Animal Management field services Enforcement of City ordinances and state laws Investigation of cruelty and welfare cases Capture and relocation of wild animals Investigation of animal bites/attacks Quarantine for rabies observation Deceased animals pick up services Pet owner education and awareness programs Community Outreach and Engagement Shelter animals’ adoption services Animal Rescue outreach/placement Response to citizen complaints

Rick Husband Amarillo International Airport The Rick Husband Amarillo International Airport became a public-use airport in 1941 when COA purchased the current airfield portion of the airport in order to receive development assistance from the federal government. The military utilized the airport in World War II and the airport became the Amarillo Air Force Base in 1951. The airport operated as a joint-use facility through 1968. In February of 2003, Amarillo City Council voted to change the name of the Amarillo International Airport to Rick Husband Amarillo International Airport in memory of Astronaut Col. Rick Husband, who was born and raised in Amarillo. Col. Husband was the commander of the space shuttle Columbia and died alongside his entire crew, ironically over Texas, on Feb. 1, 2003, as the shuttle disintegrated upon reentry after their 16-day mission in space. In 2011, the Rick Husband Amarillo International Airport completed a multi-million-dollar air terminal rehabilitation project. The project included a major renovation of the existing terminal building consisting of a dedicated meet-and-greet area, a consolidated gate area, a spacious security screening checkpoint, new passenger boarding bridges and a new inline baggage screening system. In 2012, the terminal building storm water drainage system was significantly upgraded, and the upper-level terminal drive roadway was rebuilt. The airport is served by three airlines: American Airlines, United Airlines, and Southwest Airlines.

Amarillo Public Library Amarillo citizens have enjoyed library service since 1902, when a group of women known as the JUG (Just Us Girls) Club formed a lending library of 123 books. The Amarillo Public Library System consists of the Downtown Library and four branches, serving over 1,000 people a day. The library collection includes over 400,000 books, magazines, and media materials which circulate 600,000 times per year. The library maintains 64 public computers and provides free Wi-Fi access to cardholders, both of which supply over 19,000 hours of internet access per year. Non-profit organizations from across the state take advantage of meeting facilities available for a small fee at all five library locations.

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Amarillo Public Library (APL) also offers many other resources and services: – APL’s Community Reading Program, AMARILLO READS, offers English as a Second Language and citizenship classes, adult reading skills tutoring, a summer reading club for all ages, and the annual Community Reads. – A MakerSpace where cardholders can create new items or repair old ones with supplies and tools for sewing, paper crafts, leather working, jewelry making, and metal working. – The Seed Library, a partnership between APL, Canyon Area Library, and Randall County Master Gardeners, provides seeds for planting vegetables, herbs and flowers appropriate for the area, along with information on how to garden successfully. – Multiple Storytimes for young children are available each week at various times and locations. – Additional activities take place each month for school-age kids and teens, including science, music, art and social activities. – Programs for adults include book discussion groups, film series, craft programs, fraud prevention classes, technology workshops and health and financial literacy programs. – Self-check kiosks are available at all five APL locations. – Family passes can be checked out for free admittance to Wildcat Bluff Nature Center, Don Harrington Discovery Center and the Amarillo Zoo. – APL cardholders may check out mobile hotspots for broadband internet access. The Amarillo Public Library System is a member of, and serves as the headquarters for, the Harrington Library Consortium (HLC). HLC is a multi-institutional cooperative library network serving close to 140 libraries in Texas and Oklahoma. HLC membership allows public, school, academic and special libraries to share resources and provide additional services to patrons. The consortium also offers member libraries consulting services, continuing education opportunities, support for literacy, English as a Second Language, and automation projects. HLC membership enables APL to increase the quality and quantity of resources available to the citizens of Amarillo and to serve as a leader in library innovations.

Amarillo Fire Department In the 2021/2022 fiscal year, the Amarillo Fire Department (AFD) had 22,883 emergency responses. This call total was a 4.8 percent increase from the 21,838 responses made in the year prior. Of these incidents, 15,675 (68.5 percent) were Emergency Medical Services (EMS) responses. The AFD is also responsible for mitigating emergencies involving structural and wildland fires, vehicle accidents, hazardous materials, heavy & technical rescue, aircraft emergencies, and various non-emergency assistance calls. Prompt fire department response times are emphasized organizationally by the layout and location of fire stations throughout Amarillo. In the last 50 years, Amarillo has experienced significant growth geographically — from 38 square miles to 103 square miles. During that time, the population also increased by 74,000 (36 percent). Until 2009, the City had not opened a new fire station to keep up with this growth. City leaders addressed this problem by adding Fire Station #11 (2009) in the Westcliff subdivision, Fire Station #12 (2011) near The Shores subdivision, and Station #13 (2013) in John Stiff Park. COA has approved the construction of Fire Station #14, to be located in the hospital district. To support this new station, COA also authorized the hiring of fifteen additional firefighters. In addition, crews will staff a new ladder truck as part of this undertaking. These projects help ensure firefighters will continue to arrive quickly at the scene of emergency incidents.

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Major Medical Facilities Amarillo is a major health care center for five states and includes three acute care hospitals, several medical-education facilities, long-term health care facilities, and medical clinics. The major hospitals and their respective locations are identified below: Hospital Baptist Saint Anthony’s Hospital Northwest Texas Health Care System Veterans Affairs Health Care System

Location 1600 Wallace Blvd. (Medical Center) 1501 S Coulter St. (Medical Center) 6010 W Amarillo Blvd. (Medical Center)

Amarillo Medical Center In 1959, Amarillo began developing into a regional health care center and continues to be committed to providing an array of health care services to a large geographic area. Under the sponsorship of the Amarillo Area Foundation and other generous supporters, the medical center is the product of cooperation and interaction among private enterprises, local and county governments, and voluntary nonprofit groups. This multi-purpose medical complex — consisting of facilities that provide hospital and health care, medical research, and vocational and professional training — is designed to promote the development of a coordinated program of health care by concentrating a full range of services in a single location. Significant institutions include Texas Tech University, VA Hospital, Baptist Saint Anthony’s Hospital, and Northwest Texas Healthcare System. Texas Tech University has a consolidated 20-acre medical center comprising the schools of pharmacy, medicine, allied health, and school of veterinary medicine. Amarillo is home to a Veteran’s Hospital with 55 beds. The VA also houses a veteran’s nursing home. Baptist Saint Anthony’s Hospital (BSA) is a general medical and surgical hospital in Amarillo with 445 beds. BSA has the region’s first designated level three neonatal intensive care unit, was listed as one of the nation’s 100 Top Hospitals® by IBM Watson Health, and is a Certified Primary Stroke Center. Northwest Texas Healthcare System is also a major general medical and surgical hospital in Amarillo with 431 beds. Northwest Texas Healthcare System is the area’s Designated Advanced Level 3 Trauma Facility and home to LIFESTAR. NWTHS is also a Certified Primary Stroke Center and an Accredited Wound and Hyperbaric Oxygen Therapy provider.

Amarillo Economic Development Corporation The Amarillo Economic Development Corporation (AEDC) was created to foster economic development and to manage revenues from the 0.5 percent sales tax increase that Amarillo voters approved in 1989. Amarillo EDC operating fund expenses consist of all administrative, promotional, and marketing costs associated with operation. The AEDC’s Project Fund invests in capital projects, issues grants, loans, and other incentives to local and outside industries to create jobs and capital investment. The corporation consists of a five-member board appointed by City Council.

Center City of Amarillo, Inc. In 1989, a group of community leaders began to share their concerns about the decline of Amarillo’s historic downtown. Center City of Amarillo, Inc. grew out of this process. Center City is a nonprofit organization dedicated to the historic preservation and revitalization of Downtown Amarillo Center City spearheaded the application and designation of the Amarillo Cultural District of the Texas Commission

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on the Arts in 2016. Since 2016, art organizations within the district have received more than $100,000 in grants from the Texas Commission on the Arts. Center City’s vision is that Amarillo’s historic downtown will be a destination neighborhood that bridges the past and the future. Center City projects include: – High Noon on the Square, a series of free outdoor summer concerts on the grounds of the historic Potter County Courthouse. – Jazztober, a downtown music event held weekly during the month of October. – Center City Electric Light Parade, a holiday parade in downtown. – Center City Mural Run to raise funds and promote downtown murals. – Amarillo Community Market, a downtown market with fresh produce, baked goods, arts and crafts all produced within a 150-mile radius of Amarillo. – Hoof Prints of the Great American Quarter Horse, an art in public places project. The project places full-size fiberglass horses throughout Amarillo to celebrate Amarillo’s western heritage. – Design Review, a partnership with COA to provide façade grants. The cumulative façade grants since 1996 topped $1.5 million in fiscal year 2022-2023. – Restoration of historical signs along Polk Street including the Paramount sign, the Braceros sign and the Kress sign. – The Imagine the Possibilities Tour with Texas Main Street and DowntownTX to emphasize Historic Preservation Month in May with tours of downtown properties. – Partnerships with other downtown organizations including the Center City Tax Increment Reinvestment Zone and Downtown Amarillo, Inc. – Partnerships with other nonprofit organizations and city departments for events downtown, including the Amarillo Museum of Art, the Coors Cowboy Club Rodeo and Longhorn Cattle Drive, the Working Ranch Cowboy Association, Amarillo Convention & Visitor Bureau, the Beautification Committee of the Parks and Recreation Department, Hoodoo Mural Festival, and the Amarillo Chamber of Commerce. – Historical preservation efforts with the Amarillo Historical Preservation Foundation, the Texas Historical Commission, the Texas Downtown Association and Preservation Texas. The Barfield hotel was a finalist in the Texas Downtown Association Presidential Awards for Best Restoration. – Site visits from the Texas Historical Commission, Texas Main Street program, and the Friends of the Texas Historical Commission. – A banner program to promote downtown partners and a seasonal banner program to congratulate graduates . – A membership drive to retain and recruit new business to the downtown area and to support Center City projects.

Enhancement Projects Neighborhood Planning Initiative This initiative was created through an interlocal agreement in 2016 by the COA and Potter County to help revitalize Amarillo’s older neighborhoods through the development of area-specific plans. Throughout the planning process, the city and neighborhoods collaborate to identify concerns, opportunities, a vision, goals and project priorities. Completed plans are adopted as amendments to the Amarillo Comprehensive Plan and neighborhood planning staff continue to assist neighborhood associations with project implementation after adoption. The four participating neighborhoods are North Heights (2017), Barrio (2018), San Jacinto (2020), and Eastridge (2022).

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Plans are primarily developed in-house by staff and implementation funding is provided through a variety of sources. A number of programs have been created or are in the process of being created where funding can be directed when available. This includes Community Building Grants, Projects in Motion, Capital Improvement Program (CIP), a new Business Improvement Grant (BIG Program), and sidewalk construction. The 23/24 budget includes $240,000/$60,000 per neighborhood for these programs. Strategic Action Plan for Downtown In 2008, the COA adopted the Strategic Action Plan for Downtown Amarillo after almost two years of research and community meetings. The plan accounts for nearly a 116-square block area. Recommendations in the Plan included the formation of a Tax Increment Reinvestment Zone, which was established in 2006 and a proposed Business Improvement District for downtown. Other goals in the plan include developing approximately 400 to 600 new housing units in downtown, attract multiple retail centers, draw family-friendly venues, develop one or more quality hotels with at least 300 rooms to support and meet needs of the revitalized downtown area, and retain and grow downtown as a financial, business, and government center. An update to the Strategic Action Plan was completed and approved by City Council on December 17, 2019. Much has been accomplished since the plan was first adopted – the completion of Hodgetown, construction of a convention center hotel, the adoption of urban design standards and the reactivation are achieved goals. Encouraging residential development will continue to be an important focus. New goals include relocation of bus services, renovation and expansion of the Civic Center including rehabilitation of the Santa Fe Depot Complex and implementation of the downtown wayfinding plan. Related to the above, COA adopted the Downtown Amarillo Urban Design Standards (DAUDS), an overlay zoning district, in 2010 to provide guidance for modifications to building exteriors, walkways, landscaping and signage within downtown. These standards are to aid in protecting downtown property owners’ investments by providing for quality redevelopment in a safe, attractive, pedestrian-friendly environment. Amendments to DAUDS were proposed as part of the 2019 Downtown Strategic Action Plan update. There were two primary changes to the standards: 1) requiring walkway improvements for the construction of new parking lots; and 2) providing some language to assist the LHD&DD in reviewing requests for exceptions to the light pole style requirements. The amended standards were approved by City Council on Tuesday, January 7, 2020. A Local Government Corporation Board was formed to encourage, implement, and manage downtown projects. This board explores the feasibility of potential projects. These have included the Embassy Suites Convention Center Hotel, City Multi-level Parking Garage and retail space and the Multi-Purpose Entertainment Venue known as Hodgetown. Completed downtown development/redevelopment projects include: – – – – – – – – – – –

Courtyard by Marriott near Polk St. and 8th Ave. Ellwood Park near Washington St. and Park Pl. Happy State Bank near Pierce St. and 10th Ave. Cal Farley’s Alumni Housing near Monroe St. and 11th Ave. Toot ‘n Totum Convenience Store near Buchanan St. and 9th Ave. Potter County Courthouse near Fillmore St. & 6th Ave. Amarillo College parking lot near the Downtown Campus. The Lofts on 10th Ave. near Tyler St. and 10th Ave. Multi-level parking garage and retail space near Buchanan St. and 7th Ave. Buchanan St. walkway improvements from 10th Ave. to 6th Ave. Xcel Energy Amarillo Headquarters Office near Buchanan St. and 7th Ave.

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Embassy Suites Convention Center Hotel near Pierce St. and 6th Ave. Herring Bank near Pierce St. and 6th Ave. Woolworth Building at 636 S. Polk St. Levine’s Building at 800 S. Polk Street Firestone Building at 1004 S. Tyler St. West Texas A&M University Downtown Amarillo Campus near Tyler St. and 7th Ave. Dubs Development restaurant space near Polk St. and 7th Ave. Multi-Purpose Entertainment Venue near Buchanan St. and 7th Ave. - now known as Hodgetown. Police Department improvements as part of the 2016 bond election. The Barfield Hotel, 600 S. Polk St.

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CITY OF AMARILLO SUMMARIES - ALL FUNDS 2023/24

$ 621,698,581 TOTAL REVENUE (Before Interfund Transfers) 106,245,847 INTERFUND TRANSFERS 515,452,734 NET REVENUE

$629,560,250 106,245,847 $523,314,403

TOTAL EXPENDITURES (Before Interfund Transfers) INTERFUND TRANSFERS NET EXPENDITURES

Budgeted expenditures exceed estimated revenues by $7.9 million for the 2022/2023 fiscal year. Excess reserves will be used to fund capital projects in the General Fund, the Water and Sewer Fund, the Internal Service Funds, and the Capital Projects Funds. Total expenditures do not include non-cash budgeted items such as depreciation.

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CITY OF AMARILLO SUMMARY OF RESOURCES AND EXPENDITURES ALL BUDGETED FUNDS - FISCAL YEAR 2023/24

Description

Fiscal Year 2022/2023 Available Funds at 10/01/22 Revenues: Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues Total Available Resources Expenditures: M & O Expenditures Less: Depreciation Capital Expenditures Debt Service Payments Total Expenditures Fiscal Year 2023/2024 Available Funds at 10/01/2023 Revenues: Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues Total Available Resources Expenditures: M & O Expenditures Less: Depreciation Capital Expenditures Debt Service Payments Total Expenditures Available Funds at 10/01/24 Detail of Available Balances at 10/01/24 Reserves for S/L & A/L Debt Service Reserves* Committed for Future Capital/Projects Available Funds at 10/01/24

General

$ 77,278,029

$

3,239,849

Enterprise Funds

$

$

Special Revenue

Capital Improvements

Budget Total before Interfunds

20,836,418

$ 15,905,485

$ 30,770,827

$ 221,386,388

Interfund Transfers

$

Net Budgeted Funds

-

$ 221,386,388

(109,216,844)

363,735,241 66,625,000 37,746,052 468,106,293 689,492,681

19,835,615 19,835,615 23,075,464

122,171,986 51,500,000 4,327,615 177,999,601 251,355,382

68,416,365 68,416,365 89,252,783

7,484,163 4,250,000 29,972,495 41,706,658 57,612,143

29,107,537 10,875,000 39,982,537 70,753,364

472,952,085 66,625,000 37,746,052 577,323,137 798,709,525

237,593,141 237,593,141

1,461,962 18,976,094 20,438,056

105,305,252 (23,052,358) 74,384,949 31,060,708 187,698,551

74,342,206 (7,111,549) 620,281 67,850,938

37,167,266 5,934,683 43,101,949

5,354,648 55,000,341 60,354,989

461,224,475 (30,163,907) 135,319,973 50,657,083 617,037,624

(109,216,844)

352,007,631 (30,163,907) 135,319,973 50,657,083 507,820,780

21,401,845

$ 14,510,195

$ 10,398,375

$ 181,671,902

$

-

$ 181,671,902

(106,245,847) (106,245,847)

398,476,371 79,100,000 37,876,363 515,452,734 697,124,636

$

2,637,408

$

63,656,830

$

(109,216,844) (109,216,844) (109,216,844)

232,625,931 4,115,734 236,741,665 305,808,914

20,918,810 20,918,810 23,556,218

141,640,148 65,800,000 5,352,245 212,792,393 276,449,223

71,017,278 71,017,278 92,419,123

7,548,184 28,408,384 35,956,568 50,466,763

30,971,867 13,300,000 44,271,867 54,670,242

504,722,218 79,100,000 37,876,363 621,698,581 803,370,483

250,646,088 250,646,088

1,270,001 20,636,664 21,906,665

112,596,653 (23,195,924) 108,864,745 38,165,500 236,430,974

71,712,598 (8,851,853) 5,500,000 622,000 68,982,745

35,972,058 35,972,058

3,724,936 39,625,676 43,350,612

475,922,334 (32,047,777) 153,990,421 59,424,164 657,289,142

(106,245,847)

11,319,630

$ 146,081,341

$

55,162,826

$

1,649,553

$

786,638 54,376,188 $ 55,162,826

$

1,649,553 1,649,553

$

$

73,355,781

Internal Service Funds

225,936,419 3,445,942 229,382,361 306,660,390

$ 69,067,249

$

General Interest & Redemption

$

40,018,249

$

23,436,378

$

1,376,512 3,161,222 35,480,515 $ 40,018,249

$

634,164 22,802,214 $ 23,436,378

$

100

14,494,705

$

14,494,705 $ 14,494,705

$

11,319,630 $ 11,319,630

2,010,676 5,597,413 138,473,252 $ 146,081,341

(106,245,847)

(106,245,847)

369,676,487 (32,047,777) 153,990,421 59,424,164 551,043,295 -

$

$ 146,081,341

$

$

-

2,010,676 5,597,413 138,473,252 $ 146,081,341

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CITY OF AMARILLO SUMMARY OF RESOURCES AND EXPENDITURES ALL BUDGETED FUNDS - FISCAL YEAR 2023/24

General

Description

General Interest & Redemption

Calculation of Available Funds at 10/01/2022: Cash & Investments (Appreciation) Depreciation in Investments Assets to be converted to Cash Less: Liabilities & Encumbrances Less: Construction in Progress Balances Available Funds at 10/01/22

$

70,330,245 1,582,803 16,110,451 (10,745,470) $ 77,278,029

$

3,229,724 36,370 (26,245) 3,239,849

$

Enterprise Funds

Internal Service

$ 261,189,939 1,228,578 17,966,863 (53,648,967) (153,380,632) $ 73,355,781

Capital

Special Revenue

Funds

$

60,559,170 26,359 4,037,993 (37,857,220) (5,929,885) $ 20,836,418

Improvements

$ 25,694,230 6,573,320 (16,362,065) $ 15,905,485

*The Debt Service Reserve in the General Fund is an appropriation of the maximum potential lease payment to the Venue District.

Tie Back Revised Estimate Tie Back Department Request

(0) (0)

-

(0) -

0 -

-

101

$ 138,311,295 250,649 (2,815,966) (104,975,151) $ 30,770,827

Budget Total before Interfunds

Interfund Transfers Net Budgeted Funds

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CITY OF AMARILLO GENERAL FUND 2023/2024

$236,741,665

TOTAL REVENUE

$250,645,985

TOTAL EXPENDITURES

Public Safety, which includes Police, Fire, Animal Management and Welfare and Municipal Court departments, requires the greatest funding, which is over three times the next largest category of General Fund Transfers. No single revenue source will fund Public Safety, although the sales tax comes nearest. Of the $113,042,162 budgeted for Public Safety, Police is $53,590,190 and Fire is $41,233,352.

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The above graph compares actual 2021/2022 revenues to budgeted 2022/2023 and budgeted 2023/2024. Sales tax makes up the largest portion of General Fund revenue for the 2023/2024 fiscal year at 33%, followed by property taxes at 23%. Actual sales tax receipts, including mixed beverage sales tax, for the 2021/2022 fiscal year were up to $75.6 million, and are projected to increase to approximately $77 million for the 2023/2024 fiscal year. Business receipts and sanitation receipts account for approximately 27% of total General Fund budgeted revenue for the 2023/2024 fiscal year. All other revenue categories make up approximately 17% of total revenue.

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City of Amarillo General Fund

2023/2024

Actual 2020

Actual 2021

Rev Es 2022

Budget 2023

Ad Valorem Tax Collections 30300 Current Year's Levy 30320 Prior Year's levy 30330 Penalty and Int-Delinquent Tax 30200 Ad Valorem Tax Collections

45,178,459 388,929 354,459 45,921,847

48,732,771 327,444 453,680 49,513,895

49,738,632 302,003 360,580 50,401,215

53,529,689 314,722 407,131 54,251,542

Gross Recepits Business Taxes 30410 Electricity Utility 30420 Gas Utility 30430 Water Utility 30435 Sewer Utility 30440 Telecommunications Utility 30450 Cable TV 30460 Ambulance Services 30470 Hotel Occupancy Tax 30471 HOT Rebate 30400 Gross Receipts Business Taxes

8,971,532 3,326,621 3,126,240 1,333,901 751,520 1,577,610 8,545,313 (686,747) 26,945,990

10,261,180 4,292,852 3,146,818 1,336,332 705,481 1,305,317 37 9,585,539 (753,112) 29,880,444

12,444,142 4,361,985 3,607,664 1,533,459 784,892 1,046,258 9,111,110 (821,319) 32,068,191

12,941,908 4,536,465 3,751,971 1,594,798 753,548 959,550 9,293,332 (929,333) 32,902,239

Sales Tax 30610 General Sales Tax 30611 Sales Tax Rebate 30620 Mixed Beverage Sales Tax 30600 Sales Tax

67,507,499 950,948 68,458,447

74,488,831 (21,046) 1,124,346 75,592,131

76,564,621 (55,528) 1,164,177 77,673,270

75,900,000 (56,000) 1,210,744 77,054,744

104,529 762,455 75,590 36,278 6,905 8,288

93,743 942,655 79,697 56,435 16,626 7,188

92,000 925,683 78,577 57,062 17,209 9,000

10,000 961,630 138,600 38,350

Description

Total Revenue

Business License and Permits 31510 Alcoholic Beverages 31520 Beer & Wine Licenses 31610 Retail Food Permits 31620 Food Safety Trainings 31630 Public Pool Permits 31640 Pool Safety Trainings 31650 Group Care

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Description

Actual 2020

Actual 2021

Rev Es 2022

Budget 2023

31710 Electrical Contractors License 31720 Plumber's License & Reg 31725 Irrigation License & Reg 31730 Dance Hall License 31740 Heating & Air Conditioning License 31745 Insulation Regulation 31750 Roofer's License

10,348 204 2,292 8,612 153 4,277

9,840 220 2,349 208 171

9,379 348 3,477 1,044

9,856 2,706 1,000

31755 Commercial Roofer's Registration 31760 Builders/Contractors License 31765 Glass/Glazing Registration 31770 Taxicab License 31773 OCH Permits 31775 Tire Shop Registration 31780 Right Of Way License 31790 Right Of Way License Application 31795 Certifcate of Appropriateness 31797 FMV Pmts - Vacated Property 31800 Other Business Licenses 31400 Business License and Permits

8,513 42,850 1,734 775 3,958 78,284 505 3,135 3,826 1,163,511

10,732 39,410 913 1,629 41,528 990 4,930 1,309,264

6,957 (1,703) 1,948 20 1,325 59,114 2,185 3,525 1,267,150

8,734 38,303 1,500 1,477 77,000 5,620 1,622 8,992 1,305,390

Non-Business License & Permits 31910 Building Permits 31920 Electrical Permits 31930 Plumbing and Gas Permits 31940 Heating & Air Conditioning Permits 31945 Inusulation Permits 31950 Sewage Disposal Permits 31960 Mobile Home Park Permits 31970 Transient Business Permits 31980 Solicitation Permits 31990 After Hour Inspection Fees 32000 Right of Way Permits 32010 Flood Plain Development Permit 32020 Commercial Sidewalk Waivers 32030 Residential Sidewalk Waivers 32035 Subdivision Improvement

2,688,116 71,556 334,353 141,563 300 332,244 30,991 930 851 31,015 1,030 200 800 80 -

2,559,023 78,215 377,325 177,553 378,261 14,981 1,099 574 724 770 810 1,600 80 -

2,363,962 84,558 323,077 116,291 348,700 38,883 1,095 713 2,760 260 410 800 800 -

2,313,380 85,000 333,720 146,000 577,800 29,000 1,100 700 2,800 2,024 1,496 3,867 844 1,596

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Rev Es 2022

Description

Actual 2020

Actual 2021

32040 Drainage Report Fees 32050 Construction Plan Fees 32060 Construction Permit App Fee 32070 Network Nodes App Fee 32080 Annual Network Node Site Rent 31900 Non-Business License & Permits

9,857 162,853 8,130 25,000 250 3,840,119

11,197 222,443 3,000 2,000 3,829,655

12,401 190,817 8,750 3,494,277

11,461 188,700 6,065 13,496 375 3,719,424

518,225 4,388,172 35,250

518,225 3,658,123 47,000

518,224 2,878,914 58,750

518,226 3,396,508 47,000

286,565

294,437

294,437

606,904

1,339,235 2,146 88,984 6,658,577

1,462,095 2,702 92,261 6,074,843

2,559,332 2,104 104,299 6,416,060

1,560,000 2,200 205,815 6,336,653

General Government 33210 Zoning Platting Fees 33220 Zoning Board App Fees 33227 Credit Access Business App Fee 33230 Sale of City Publications 33200 General Government

81,384 10,000 350 91,734

20,078 5,500 440 26,018

(7,649) 5,389 200 114 (1,946)

91,266 5,000 400 96 96,762

Public Safety and Health 33310 Fire Inspection Fees 33320 Traffic Accident report 33330 Warrant Fees 33335 Preparation Appeal Fee 33339 Microchipping Fee 33340 Animal Shelter Fee 33342 Euthanasia Fee 33343 Dog Vaccination on Intake 33347 Surrender Fee 33349 Adoption Fee 33350 Vital Statistic Fees

93,702 12,406 236,583 5,180 34,296 1,450 16,465 20,380 238,103

57,156 8,651 274,513 27 10,550 34,200 5,070 25,050 41,990 263,009

60,523 7,008 285,245 7,564 36,630 3,545 20,737 41,163 291,771

60,000 12,000 265,400 6,000 42,000 3,500 20,004 55,000 285,000

Other Governmental Revenues 32825 TxDOT Assistance 32830 Transit Oper/Cap Assistance 32840 Highway Signal Maintenance Reimbursement 32860 County Emergency Mgmt Participation 32870 Police School Liason Par 32880 Arrest Fee Collection 32900 Fiscal Agent Fees 32800 Other Govenmental Revenues

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Rev Es 2022

Description

Actual 2020

Actual 2021

33360 DSC Admin Fee 33370 Water Sample Collection 33380 Vet Clinic Disposal Fee 33381 Medical Reclaim Fees 33400 Fire Service Fee -Airport 33410 Parking Fees 33300 Public Safety and Health

19,689 1,242 857 2,071,368 26,655 2,778,376

13,273 288 20 2,112,423 59,857 2,906,077

10,381 145 (105) 2,112,423 55,787 2,932,817

10,400 2,231,113 55,800 3,046,217

Sanitation 33510 Collection and Disposal 33512 Comm Ceollection & Disposal Fee 33515 SW Commercial Permit Fees 33520 Landfill Charges 33530 Recyclable 33500 Sanitation

13,874,727 5,622,819 275,978 3,652,746 75,919 23,502,189

14,442,045 5,642,430 257,784 3,307,057 92,120 23,741,436

16,557,583 6,492,735 213,893 3,433,333 62,728 26,760,272

18,020,437 7,712,852 224,699 3,814,999 64,854 29,837,841

Operating Revenues 33610 Passenger Fees 33615 Organization-Paid Fares 33620 Demand Response Fee 33640 Miscellaneous Bus Revenues 33600 Operating Revenues

17,478 17,478

64 112,841 552 113,457

107,500 264,700 12,200 24,800 409,200

223,502 72,000 13,795 309,297

Culture and Recreation 33410 Parking Fees 33710 Civic Center Rentals 33711 Civic Center Facility Fee

316,951 47,945

1,036,976 274,180

1,096,986 275,000

1,176,078 375,000

33715 Extra Charge 33720 Civic Center Concessions 33725 Equipment Charges 33730 Civic Center Advertising 33735 Civic Center Novelties 33740 Box Office Fees 33750 Library Late Charges 33760 Library Copy Charges 33765 No Res Lib Fee 33780 Golf Green Fees TOM

3,571 102,565 38,943 9,409 42,538 41,083 17,721 12,166 228,928

9,657 391,629 96,266 1,834 47,151 281,213 51,580 24,082 11,104 226,306

16,772 415,926 129,064 8,382 35,439 355,000 52,933 24,610 11,462 266,609

13,072 383,825 126,764 8,000 36,000 330,000 51,500 26,000 10,999 257,816

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Rev Es 2022

Description

Actual 2020

Actual 2021

33785 Golf Green Fees WH 33790 Golf Green Fees ARR 33795 Golf Green Fees MUS 33800 Golf Annual Pass 33803 Golf Food/Beverage Sales 33804 Golf Merchandise Sales 33805 Golf Cart Sales 33806 Golf Beverage Sales 33807 Driving Range Sales 33810 League Entry Fees 33815 Tournament Revenue 33820 Admission Fees 33830 Player Membership Fees 33850 Swimming Pool Revenue 33855 Swimming Lessons 33856 Group Fitness Fes 33860 Field Rentals 33861 Soccer Field Rentals 33865 WAC Rental Fees 33870 Shooting Complex Revenue 33880 Shooting Merchandise Sales 33890 Tennis Center Fees 33900 Tennis Memberships 33920 Adult Zoo Admission 33930 Child Zoo Admission 33940 Senior Zoo Admission 33970 Group Zoo Admission 33980 Season Pass Zoo Admission 33990 Special Zoo Event 33991 Birthday Parties Revenue 34686 Special Event Application Fees 37160 Concessions 33700 Culture and Recreation

350,076 241,456 331,469 252,184 202,938 540,231 1,005,115 297,478 80,591 96,484 6,577 33,018 20,286 144,588 36,137 785 18,330 10,140 7,270 29,465 1,909 29,647 17,599 154,122 45,396 7,913 3,684 1,560 12,649 6,500 1,900 180,300 5,029,617

349,105 224,365 340,612 275,778 239,131 625,361 1,015,647 307,196 83,051 131,152 445 30,249 27,855 223,604 7,785 17,504 100,704 1,440 26,067 46,126 1,483 40,734 19,022 147,162 41,498 8,016 6,713 (55) 35,520 11,450 3,320 185,011 7,025,029

395,151 263,813 413,826 313,619 271,761 701,206 1,095,352 335,410 89,653 134,500 2,500 5,000 25,951 223,604 14,965 10,000 38,730 3,010 34,006 47,039 1,452 37,346 18,915 141,312 39,441 7,853 5,873 33,114 11,150 2,225 171,961 7,577,921

389,977 243,846 408,219 331,922 293,980 796,105 1,124,976 344,305 90,445 117,851 17,500 1,500 30,000 568,853 34,000 10,600 13,100 5,000 30,000 45,000 1,500 49,715 19,548 215,000 60,000 11,200 2,657 2,500 3,500 15,000 170,634 8,243,487

-

-

-

-

Interdepart Rental & User Charges 34910 Fleet Equipment Rental

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Description

Actual 2020

34900 Interdepart Rental & User Charges

Rev Es 2022

Actual 2021

Budget 2023

-

-

-

-

Fines and Forfeitures 35105 Admin Fee - Defensive Driving 35106 Teen Court 35110 Traffic Fines 35115 Other Traffic Court Costs 35120 Misdemeanor Fees 35130 Parking Fines 35133 Auto Theft Investment Fee 35135 Violation of City Ordinance 35140 Court Technology Fee 35142 Local Truancy Prevention 35144 Municipal Jury Fund 35145 Misdemeanor Probation R 35146 Traffic Probation 35157 MC Assessed - Child Safe 35175 Judicial Fund Local 35210 Bond Forfeiture 35215 Forfeited Disct-Sanitation 35220 Expunction Fees 35000 Fines and Forfeitures

2,170 2,270,292 38,170 232,427 124,203 82,881 87,590 1,769 100 8,881 1,852 1,819 459,921 90 3,312,165

1,850 2,300,427 32,605 233,521 115,672 16 80,606 (791) 89,973 1,800 5 11,598 2,986 5,756 299,810 105 3,175,939

1,884 2,370,062 33,311 207,379 35,837 99,548 90,896 1,832 12,148 1,886 2,450 120,561 2,977,794

1,900 2,313,600 33,300 207,400 90,600 87,200 89,500 1,800 201,700 1,900 1,888 275,726 3,306,514

Construction Partcipation 35430 State Participation 35435 Potter County Participation 35436 Randall County Participation 35300 Construction Participation

158,526 14,000 14,000 186,526

12,480 12,480 24,960

11,143 15,000 15,000 41,143

15,000 15,000 30,000

Other Governmental Revenues 35510 AECC - AMR Rate 35515 Medical Director Services 35520 AECC - Potter Randall 911 35530 AECC - BSA Participation 35610 Grant in Aid Federal 35500 Other Governmental Revenues

890,358 75,900 45,623 88,681 40,172 1,140,734

824,325 79,200 138,259 93,086 46,067 1,180,937

808,348 79,200 100,000 99,451 48,804 1,135,803

836,024 79,200 184,996 103,202 201,000 1,404,422

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Description

Contract Income 36520 Contract Income 36520 Contract Income

Actual 2020

Actual 2021

Rev Es 2022

Budget 2023

8,876 8,876

31,888 31,888

36,333 36,333

36,333 36,333

Interest Earnings 37110 Interest Income 37115 Unrealized G/L 37125 Other Interest Income 37109 Interest Earnings

142,200 (116,549) 228,756 254,407

524,380 (1,592,593) 222,200 (846,013)

2,953,000 193,083 3,146,083

2,800,000 214,680 3,014,680

Rent 37151 Amusement Park Lease 37152 Municipal Building Rent 37153 Polk Street Rental 37154 Other Rental Income 37155 Surface Land Rental 37170 Payment in Lieu of Property Tax 37150 Rent

126,967 26,892 510,382 40,160 4,652,331 5,356,732

106,931 33,349 537,032 41,064 4,823,547 5,541,923

108,727 39,461 466,095 41,993 5,596,484 6,252,760

125,000 39,461 451,329 42,945 5,400,911 6,059,646

Administrative Charges 37210 Water and Sewer Utility 37220 Airport 37225 Weed Collection 37230 Weed Mowing Services 37231 Bad Debt Exp/Recovery 37240 State Court Cost 37245 Court Cost-Arrest Fees 37246 Dismissal Fee - Driver's License 37247 Municipal Court Time Pmt Fee 37248 Judicial Admin Efficiency 37250 Indirect Cost Reimbursement 37265 Technology Fee 37199 Administrative Charges

1,801,974 124,197 103,893 103,985 (199,123) 154,711 96,399 5,740 57,988 2,514 2,183,700 176,139 4,612,117

1,851,075 144,784 103,197 87,024 (140,916) 151,047 94,832 9,880 78,810 1,279 2,805,832 (251,171) 4,935,673

1,851,075 144,784 119,092 92,934 (55,569) 115,480 95,239 9,880 75,926 835 2,146,493 155,530 4,751,699

1,601,920 261,198 275,000 150,000 (187,500) 146,400 95,200 8,500 70,900 800 2,322,809 125,196 4,870,423

10,919 232

9,877 840

9,414 1,000

8,000 500

Miscellaneous Revenue 37130 Discounts Earned 37140 Returned Check Fees

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Description

Actual 2020

Actual 2021

Rev Es 2022

Budget 2023

(229,723) 9,307 268,494 7,670 9,036 42,630 30,294 83,626 161 1,173 4 9,479 40,963

(125,326) 294,796 6,090 5,910 45,028 68,834 100,891 127 9,822 75 7,880 13,946

(185,673) 395,118 4,680 80,000 45,766 30,391 115,000 1,652 600 7,322 8,250 6,081

(186,660) 237,061 6,900 10,000 46,000 66,000 100,000 250 13,000 -

37455 Events Dist Oper Asst 37460 G/L on Property Disposal 37463 Parks Tree Workshop 37465 NBV Asset Disposal

398,004 4,630 559 2,150

398,004 2,753 3,100

398,004 -

398,004 -

37462 Store Sales Non-taxable 37467 Special Events 37466 Education 37400 Miscellaneous Revenue

15,619 1,865 707,092

789 25,571 869,007

29,714 947,319

21,996 30,000 751,051

14,792 78 57 85,000 99,927 200,086,461

778,144 4,920 3,676 25,518,919 26,305,659 241,232,222

1,000,000 75,000 20,000 1,095,000 229,382,361

150,000 5,000 10,000 165,000 236,741,665

37141 Merchant Service Fees 37145 - Insurance Recoveries 37410 Miscellaneous Revenue 37412 Auction Expense Recovery 37413 Seized Property or Cash 37417 Wrecker Service Contract 37420 Donations 37428 Procurement Card Rebate 37430 Sale of Property 37435 Sale of Scrap 37441 Unclaimed Property or Cash 37442 Sponsorships 37445 Sales to Outside Utilites 37448 Private Development/ETJ Engineering Charges

Operating Transfers In 39350 Tsf In from Gen Construction 39370 Tsf In from St & Drainage 39390 Tsf In from Park Improvements 39594 Tsf in from Court Security 39635 Tsf in from 2450 39100 Operating Transfers In TREVENUE Total Revenue

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During the 1990/1991 fiscal year a ½ cent sales tax increase was implemented. After implementing the additional ½ cent, sales tax revenue became one of the most significant revenue source compromising 15% of total City funds and 38% of the General Fund revenue. Sales tax revenue has remained extremely strong for the City with yearover-year increases until the onset of the COVID-19 Pandemic. Projections for the 2023/2024 fiscal year have increased approximately 2.1% over 2022/2023.

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From 1990 to 1994 the City’s tax base eroded. However, during this period other revenue sources, especially the sales tax revenue, mitigated this decrease in property values. During 1995, the tax base increased over the previous high 1991 level by 2.6%. Annually from 1995, the City has seen modest increases in the tax base, which is reflected in the above graph with slight yearly property tax collection increases. We expect this trend towards higher tax base values to continue and expect to see a modest increase in property values next year. During May of 2000, City of Amarillo voters approved a 12% pay increase for Police Officers and Fire Fighters and a corresponding 20% property tax increase, which will be used to fund the 12% salary increase. Also during the 2000 fiscal year, voters approved the issuance of General Obligation bonds to pay for the construction of a new library branch. During 2007 the City Council approved the 2007 Certificates of Obligation bonds. During 2016 City of Amarillo voters approved two propositions to fund $109 million in capital improvements to City streets and public safety departments over a five-year period. Due to the 2016 election, the debt service property tax rate increased from $0.04140 to $0.05921 during 2020/2021. During 2021/2022, the debt service property tax rate will go from $0.05921 to $0.07911. This increase is related to three debt issuances, the first related to the 2016 bond election, second related to the construction of the new Thompson Pool, and the third for downtown property purchased by the City. For 2021/2022, the M&O rate will increase to $0.44334. The tax rate for the 2023/2024 fiscal year is $0.39195 per $100 property value with a maintenance and operating rate of $0.31444 and a debt service rate of $0.07751.

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Property taxes decreased during the 1990/1991 fiscal year from 40.40 cents per $100 of assessed property value, to 27.20 cents. In that same fiscal year an additional ½ cent sales tax was implemented to offset the property tax decrease. Assessed values have annually increased from $20.1 billion in the 2022/2023 fiscal year to $22.6 billion for the 2023/2024 fiscal year. For the current fiscal year, the tax rate is $0.39195 cents per $100 of property value. The debt service portion of the property tax rate is $0.07751 cents per $100 of property values for the 2023/2024 fiscal year.

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The above graph compares actual 2020/2021 and 2021/2022 expenditures to budgeted 2022/2023 and budgeted 2022/2024 expenditures. Public Safety expenditures are the most significant portion of the total budget, representing 46% of total budgeted expenditures. Public Safety budgeted expenditures for the 2023/2024 fiscal year include $53.7 million for the Police department and $42.6 million for the Fire department. Leisure services represents 11% of the General Fund total budgeted by expenditures with the majority of the expenditures going towards the Parks and Recreation ($17.7 million) and Library departments ($4.4 million).

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CITY OF AMARILLO SUMMARY OF RESOURCES AND EXPENDITURES ENTERPRISE FUNDS - FISCAL YEAR 2023/2024 Description Fiscal Year 2022/2023 Available Funds at 10/01/22 Revenues: Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues Total Available Resources Expenditures: M & O Expenditures, less depreciation Capital Expenditures Debt Service Payments Total Expenditures

WATER & SEWER UTILITY

TOTAL

AIRPORT

DRAINAGE UTILITY

$ 73,355,781

$ 57,407,826

$ 11,253,479

$ 4,694,476

122,171,986 51,500,000 4,327,615 177,999,601 251,355,382

98,469,077 46,500,000 144,969,077 202,376,903

14,856,681 4,327,615 19,184,296 30,437,775

8,846,228 5,000,000 13,846,228 18,540,704

82,252,894 74,384,949 31,060,708 187,698,551

64,055,912 59,200,000 28,790,678 152,046,590

14,220,997 6,334,949 20,555,946

3,975,986 8,850,000 2,270,030 15,096,016

$ 63,656,830

$ 50,330,313

$ 9,881,829

$ 3,444,688

141,640,148 65,800,000 5,352,245 212,792,393 276,449,223

113,403,611 20,000,000 133,403,611 183,733,924

15,966,888 3,000,000 5,352,245 24,319,133 34,200,962

12,269,649 42,800,000 55,069,649 58,514,337

89,400,729 108,864,745 38,165,500 236,430,974

69,664,081 51,000,000 32,428,409 153,092,490

15,804,323 11,864,745 256,146 27,925,214

3,932,325 46,000,000 5,480,945 55,413,270

Available Funds at 10/01/24

$ 40,018,249

$ 30,641,434

$ 6,275,748

$ 3,101,067

Detail of Available Balances at 10/01/24 Reserves for S/L & A/L Debt Service Reserves* Committed for Future Capital/Projects

$ 1,376,512 3,161,222 35,480,515

$ 922,578 3,161,222 26,557,635

$ 363,924 5,911,824

$ 90,011 3,011,056

Available Funds at 10/01/23

$ 40,018,249

$ 30,641,434

$ 6,275,748

$ 3,101,067

Fiscal Year 2023/2024 Available Funds at 10/01/2023 Revenues: Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues Total Available Resources Expenditures: M & O Expenditures, less depreciation Capital Expenditures Debt Service Payments Total Expenditures

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Calculation of Available Funds at 10/01/2022: Cash & Investments (Appreciation) Depreciation in Investments Assets to be converted to Cash Less: Liabilities & Encumbrances Less: Construction in Progress Balances Available Funds at 10/01/22

$ 261,189,939 1,228,578 17,966,863 (53,648,967) (153,380,632) $ 73,355,781

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$ 214,368,829 1,213,075 15,320,982 (48,333,480) (125,161,580) $ 57,407,826

$ 21,921,406 15,503 1,718,607 (2,659,533) (9,742,504) $ 11,253,479

$ 24,899,704 927,274 (2,655,954) (18,476,548) $ 4,694,476

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CITY OF AMARILLO WATER AND SEWER UTILITY 2023/2024

$113,403,611

TOTAL REVENUE

$186,942,904

TOTAL EXPENDITURES

Water sales and sewer charges of $102.7 million account for 90.1% of the Water and Sewer Fund revenues.

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The above graph compares actual 2021/2022 revenues to revised estimate 2022/2023 and budgeted 2023/2024 revenues. Water and Sewer sales account for 63.7% of the total revenue budgeted in the Water and Sewer Fund for the 2023/2024 fiscal year.

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City Of Amarillo Water and Sewer Fund

2023/2024

Description

Actual 2020

Actual 2021

Rev Est 2022

Budget 2023

Total Revenue Business Licenses and Permits 31615 Grease Trap Permits 31400 Business License and Permits

94,426 94,426

110,520 110,520

127,953 127,953

184,585 184,585

Utility Sales & Service 34010 Water Metered Sales 34030 Sewer Charge 34040 Ind Waste Sewer Surcharge 34045 Liq. Waste Disp. Fee 34060 Sale of Reclaimed Water 34070 Water Service Charges 34080 Door Tag Fees 3400 Utility Sales and Services

54,937,272 25,528,454 349,419 158,175 693,094 1,310,474 140,945 83,117,833

63,382,534 27,652,251 281,104 151,730 612,496 1,290,809 154,088 93,525,012

61,069,304 27,536,683 373,496 159,652 643,132 280,690 205,667 90,268,624

72,196,818 30,453,278 315,000 164,849 615,300 1,365,673 200,000 105,310,918

Tap Fees and Frontage Charges 34210 Water Tap Fees 34220 Sewer Tap Fees 34230 Water Frontage Charges 34240 Sewer Frontage Charges 34266 Lab Fees 34200 Tap Fees and Frontage Charges

165,448 81,235 23,683 104,930 375,296

272,483 128,726 7,480 14,723 98,700 522,112

77,104 27,553 7,000 7,000 94,000 212,657

75,000 24,998 6,000 6,000 103,950 215,948

Fines and Forfeitures 35216 Forfeited Disc.-Water&Sewer 35000 Fines and Forfeitures

1,283,633 1,283,633

827,234 827,234

360,294 360,294

824,000 824,000

Construction Participation 35420 Owner Participation 35300 Construction Participation

174,892 174,892

94,784 94,784

-

-

Interest Earnings 37110 Interest Income

271,051

1,065,662

8,000,000

7,500,000

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Description

Actual 2020

Actual 2021

Rev Est 2022

Budget 2023

37115 Unrealized G/L 37125 Other Interest Income 37109 Interest Earnings

(201,652) 823 70,222

(1,245,539) 9,974 (169,903)

8,000,000

7,500,000

Rent 37154 Other Rental Income

64,056

66,485

67,956

68,000

37155 Surface Land Rent 37150 Rent

126,826 190,882

122,615 189,100

128,195 196,151

130,160 198,160

Miscellaneous Revenue 37130 Discounts Earned 37140 Returned Check Fee 37141 Merchant Service Fee 37410 Miscellaneous Revenue 37418 Non City Damage Claim 37435 Sale of Scrap 37465 - NBV Asset Disposal 37143 - Rain Sensor Rebate 37406 - Sampling Survey Permits 37400 Miscellaneous Revenue

30,419 23,220 (702,332) 500 63,265 24,898 (89,636) (143) (649,809)

2,159 33,150 (881,300) 7,010 47,516 32,694 50 (758,721)

32,496 (790,627) 35 15,000 32,694 13,800 (696,602)

2,000 31,000 (890,000) 27,000 (830,000)

-

180,000 180,000

-

-

84,657,375

94,520,138

98,469,077

113,403,611

Operating Transfers In 39110 - Transfer in from General Fund 39100 - Operating Transfers In Proceeds from LT Debt 39810 Proceeds from LTerm Debt 39800 Proceeds from LT Debt Total Revenue

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The above graph compares actual 2021/2022 expenses to budgeted 2022/2023 and budgeted 2023/2024 operating expenses. The Wastewater Treatment line includes the River Road Water Reclamation Plant ($4.6 million), the Hollywood Road Wastewater Treatment Plant ($6.4 million), and Laboratory Administration ($2 million) for the 2023/2024 fiscal year.

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CITY OF AMARILLO AIRPORT 2023/2024

$21,319,133

$27,925,214

TOTAL REVENUE

TOTAL EXPENDITURES

Terminal building related revenues of $11.6 million account for 54% of the Airport Fund revenues. Grants in Aid of $3.95 million, or 19% of the total Airport Fund revenues, will be used to partially fund capital purchases. Total expenditures do not include non-cash budgeted items such as depreciation.

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The above graph compares actual 2021/2022 revenues to revised estimate 2022/2023 and budgeted 2023/2024 revenues. Revenue budgeted from the terminal building area accounts for approximately 54% of total receipts budgeted for the Airport during the 2023/2024 fiscal year. The airfield revenue represents 14% of total budgeted funds, while hanger and grounds, interest, and other revenue account for 11% of total revenue. For the 2023/2024 fiscal year, grant revenues of $3.95 million (15% of total revenue) will be used to partially fund capital projects.

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City Of Amarillo Airport/PFC Fund

2023/2024

Description

Actual 2020

Actual 2021

Rev Est 2022

Budget 2023

Other Governmental Revenues 32825 TxDOT Assistance 32800 Other Governmental Revenues

-

-

37,500 37,500

37,500 37,500

Airfield Fees and Commissions 34310 Landing Fees 34315 Passenger Facility Charge 34320 Fuel Flowage Comm 34340 Fuel & Oil Commission 34350 Cargo Landing Fees 34360 Gen Av and Military Landing Fee 34300 Airfield Fees and Commissions

611,719 978,215 125,815 4,295 84,291 1,804,335

767,822 1,327,703 128,479 4,233 88,990 2,317,227

1,012,000 1,384,000 150,000 4,225 100,000 2,650,225

1,286,216 1,400,000 150,000 100,000 2,936,216

Terminal Building Area Rental 34410 Airline Rentals 34420 Restaurant Commissions 34460 Other Terminal Building 34470 Car Rental Commissions 34471 Customer Facility Charge 34472 CONRAC Fuel Revenue 34480 Auto Parking Commission 34400 Terminal Building Area Rental

2,795,071 157,161 112,596 526,859 411,816 146,068 2,258,155 6,407,726

2,854,184 210,955 111,660 1,127,026 518,049 223,155 3,303,904 8,348,933

3,200,000 300,000 300,000 1,600,000 568,000 272,600 4,200,000 10,440,600

3,960,000 336,964 130,000 1,500,000 582,000 348,000 4,700,000 11,556,964

Other Building and Ground Rental 34620 Arden Companies Lease 34630 Intl Aerospace Coatings Lease 34631 Wilmax Lease 34632 Marcee Properties Lease 34640 Bell Helicopter Rents 34650 Fixed Base Operator Lease 34660 Other Building Rentals 34665 PRANA Master Lease 34670 Fuel Storage Rentals 34680 Ground Rentals 34715 Ground Transportation Fees 34600 Other Building and Ground Rental

332,838 399,771 15,000 45,000 503,978 189,203 39,809 174,757 188,730 35,249 26,800 1,951,135

329,859 499,240 14,264 45,000 521,779 76,336 47,786 134,339 233,701 18,337 31,958 1,952,599

345,545 500,000 15,004 45,000 536,283 220,000 48,000 167,456 250,799 22,420 32,475 2,182,982

332,836 540,942 15,000 45,000 559,044 220,000 49,650 167,456 259,350 18,000 30,180 2,237,458

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Description

Actual 2020

Actual 2021

Rev Est 2022

Budget 2023

Other 34700 Advertising Commissions

-

17,500

21,000

42,000

34800 Other

-

17,500

21,000

42,000

Other Governmental Revenues 35610 Grant in Aid - Federal 35700 Grants - State 35500 Other Governmental Revenues

4,496,777 44,038 4,540,815

4,389,174 49,585 4,438,759

2,856,115 50,000 2,906,115

3,864,745 50,000 3,914,745

Interest Earnings 37110 Interest Income 37115 Unrealized G/L 37125 - Other Interest Income 37109 Interest Earnings

45,335 (35,742) 9,593

90,701 (1,119) 309,845 399,427

860,000 860,000

505,000 505,000

Rent 37155 Surface Land Rental 37150 Rent

2,500.00 2,500.00

1,500.00 1,500.00

1,500.00 1,500.00

2,900.00 2,900.00

Miscellaneous Revenue 37130 Discounts Earned 37140 Returned Check Fee 37141 Merchant Service Fee 37410 Miscellaneous Revenue 37440 Asset Sale Proceeds 37451 TSA LEO Reimbursements 37465 NBV Asset Disposal 37400 Miscellaneous Revenue

(41,380) 50,496 109,500 (23,197) 95,419

8 60 (65,504) 79,999 1,645,360 109,500 (1,106,917) 662,506

142 (75,268) 50,000 109,500 84,374

(100,350) 76,000 110,700 86,350

Operating Transfers 39595 Transfer in From AHFC 39676 Tsf in fr Airport PFC 39100 Operating Transfers Total Revenue

930,000 930,000 15,741,523

1,115,000 1,115,000 19,253,451

19,184,296

21,319,133

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CITY OF AMARILLO DRAINAGE UTILITY 2023/2024

$12,269,649

TOTAL REVENUE

$55,413,270

TOTAL EXPENDITURES

Drainage Utility Fund recurring revenues are entirely composed of $11.4 million in drainage assessment fees. Additionally, the fund will receive $1 million in interest income in fiscal year 23/24. The other category in the revenue section is forfeited discounts for the yar. Total expenditures do not include non-cash budgeted items such as depreciation.

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The above graph compares actual 2021/2022 revenues to revised estimate 2022/2023 and budgeted 2023/2024 revenues. The Drainage Utility Fund began collecting assessments on October 1, 2012. Drainage assessments account for 91% of the total revenue budgeted in the Drainage Utility Fund for the 2023/2024 fiscal year. The 2023/2024 budget includes a 47.1% increase in drainage assessments which will be used to help fund capital improvements to the drainage system.

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City Of Amarillo Drainage Fund

2023/2024

Actual 2020

Actual 2021

Other 34755 Drainage Assessments 34800 Other

6,428,931 6,428,931

6,836,305 6,836,305

7,619,719 7,619,719

11,209,022 11,209,022

Fines and Forfeitures 35218 Forfeited Disc.-Drainage 35000 Fines and Forfeitures

100,032 100,032

65,686 65,686

26,509 26,509

60,627 60,627

Construction Participation 35420 Owner Participation 35300 Construction Participation

618,463 618,463

107,921 107,921

-

-

Interest Earnings 37110 Interest Income 37115 Unrealized G/L 37109 Interest Earnings

22,653 (13,319) 9,334

163,170 163,170

1,200,000 1,200,000

1,000,000 1,000,000

Proceeds From LT Debt 39810 Proceeds from LT Debt 39810 Proceeds from LT Debt Total Revenue

7,156,760

7,173,082

8,846,228

12,269,649

Description

Rev Est 2022

Budget 2023

Total Revenue

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CITY OF AMARILLO SUMMARY OF RESOURCES AND EXPENDITURES INTERNAL SERVICE FUNDS - FISCAL YEAR 2023/2024 FLEET INFORMATION RISK TOTAL SERVICES TECHNOLOGY MANAGEMENT

Description Fiscal Year 2022/2023 Available Funds at 10/01/22 $ Revenues: Sales, Receipts and Revenues $ Bond Proceeds $ Other Sources $ Total Revenues $ Total Available Resources $ Expenditures: M & O Expenditures, less depreciation $ Capital Expenditures $ Debt Service Payments $ Total Expenditures $ Fiscal Year 2023/2024 Available Funds at 10/01/2023 Revenues: Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues Total Available Resources Expenditures: M & O Expenditures Capital Expenditures Debt Service Payments

20,836,418 $

EMPLOYEE INSURANCE

4,923,663 $

3,157,374 $

5,900,545 $

68,416,365 $ 21,299,360 $ — $ — $ — $ — $ 68,416,365 $ 21,299,360 $ 89,252,783 $ 26,223,023 $

9,071,033 $ — $ — $ 9,071,033 $ 12,228,407 $

9,441,820 $ 28,604,152 — $ — — $ — 9,441,820 $ 28,604,152 15,342,365 $ 35,458,987

67,230,657 $ 21,116,410 $ — $ — $ 620,281 $ 620,281 $ 67,850,938 $ 21,736,691 $

8,956,100 $ — $ — $ 8,956,100 $

10,206,138 $ 26,952,009 — $ — — $ — 10,206,138 $ 26,952,009

4,486,332 $

3,272,307 $

5,136,227 $

$ 71,017,278 $ 21,538,251 $ $ — $ — $ $ — $ — $ $ 71,017,278 $ 21,538,251 $ $ 92,419,123 $ 26,024,583 $

9,301,067 $ — $ — $ 9,301,067 $ 12,573,374 $

10,731,680 $ 29,446,280 — $ — — $ — 10,731,680 $ 29,446,280 15,867,907 $ 37,953,258

$ 62,860,745 $ 14,003,290 $ $ 5,500,000 $ 5,000,000 $ $ 622,000 $ 622,000 $

9,416,730 $ 500,000 $ — $

9,973,892 $ 29,466,833 — $ — — $ —

$ 21,401,845 $

132

6,854,835

8,506,978

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Total Expenditures

$ 68,982,745 $ 19,625,290 $

9,916,730 $

9,973,892 $ 29,466,833

$ 23,436,378 $

6,399,293 $

2,656,644 $

5,894,015 $

8,486,425

Detail of Available Balances at 10/01/24 Reserves for S/L & A/L $ 634,164 $ Debt Service Reserves* $ — $ Committed for Future Capital/Projects $ 22,802,214 $ Available Funds at 10/01/24 $ 23,436,378 $

274,105 $ — $ 6,125,189 $ 6,399,293 $

360,059 $ — $ 2,296,585 $ 2,656,644 $

— $ — $ 5,894,015 $ 5,894,015 $

— — 8,486,425 8,486,425

$ 60,559,170 $ 21,043,275 $ $ 26,359 $ — $

8,240,741 $ — $

22,791,150 $ 26,359 $

8,484,004 —

$ 4,037,993 $ 10,122 $ $ (37,857,220) $ (14,601,708) $ $ (5,929,885) $ (1,528,026) $ $ 20,836,418 $ 4,923,663 $

16,008 $ (697,516) $ (4,401,859) $ 3,157,374 $

2,832,950 $ 1,178,913 (19,749,914) $ (2,808,082) — $ — 5,900,545 $ 6,854,835

Available Funds at 10/01/24

Calculation of Available Funds at 10/01/2022: Cash & Investments (Appreciation) Depreciation in Investments Assets to be converted to Cash Less: Liabilities & Encumbrances Less: Construction in Progress Balances Available Funds at 10/01/22

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City Of Amarillo Fleet Services Fund

2023/2024

Actual 2020

Actual 2021

Rev Est 2022

Budget 2023

17,681,149 17,681,149

18,172,664 18,172,664

19,396,947 19,396,947

20,951,538 20,951,538

Interest Earnings 37110 Interest Income 37115 Unrealized G/L 37109 Interest Earnings

37,317 (17,908) 19,409

102,118 (1,371) 100,747

1,200,000 1,200,000

250,000 250,000

Miscellaneous Revenue 37130 Discounts Earned 37145 Insurance Recoveries 37410 Miscellaneous Revenue 37435 Sale of Scrap 37460 Gn/Loss on Prop Disposal 37465 NBV Asset Disposal 37400 Miscellaneous Revenue

43,158 1,889 3,154 302,611 (47,765) 303,047

12,731 188,676 (80,654) 120,753

3,935 463,488 467,423

13 11,700 325,000 336,713

466,969 1,800 949,419 48,640 26,523 1,600 19,891 1,514,842 19,518,447

1,488 83,266 84,754 18,478,918

44,990 190,000 234,990 21,299,360

-

Description Total Revenue Interdepart Rental & User Charges 34910 Fleet Equipment Rental 34900 Interdepart Rental & User Charges

Operating Transfers In 39110 Tsf In from General Fund 39350 Tsf In from Gen Construction 39420 Tsf In from CO Bond Proceeds 39555 Tsf In Fr Summer Lunch 2300 39500 Tsf In from Risk Management 39530 Tsf In from Airport 39650 Tsf In from Emergency Mgt Grant 39470 Tsf In From Water & Sewer 39100 Operating Transfers In Total Revenue

134

21,538,251

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City Of Amarillo Information Technology Fund

2023/2024

Actual 2020

Actual 2021

7,048,123 7,048,123

7,173,765 7,173,765

8,535,154 8,535,154

8,939,259 8,939,259

Interest Earnings 37110 Interest Income 37115 Unrealized G/L 37125 Other Interest Income 37109 Interest Earnings

13,295 (6,877) 6,418

52,976 1,289 54,265

200,000 200,000

100,000 100,000

Rent 37154 Other Rental Income 37150 Rent

-

2,271 2,271

-

-

(8,094) (8,094)

63,363 900 64,263

77,653 900 78,553

77,600 77,600

124,249 63,803 188,052 7,234,499

120,903 63,654 184,557 7,479,121

121,694 71,978 63,654 257,326 9,071,033

120,554 63,654 184,208 9,301,067

Description

Rev Est 2022

Budget 2023

Total Revenue Interdepart Rental & User Charges 34920 Interdepartmental Chg 34900 Interdepart Rental & User Charges

Miscellaneous Revenue 37410 Miscellaneous Revenue 37435 Sale of Scrap 37465 NBV Asset Disposal 37400 Miscellaneous Revenue Operating Transfers In 39110 Tsf In from General Fund 39555 - Tsf In fr Summer Lunche 2300 39530 Tsf In from Airport 39470 Trsf In from Water & Sewer 39100 Operating Transfers In Total Revenue

135

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City Of Amarillo Risk Management Fund

2023/2024

Description

Actual 2020

Actual 2021

Rev Est 2022

Budget 2023

Total Revenue Interest Earnings 37110 Interest Income 37115 Unrealized G/L 37109 Interest Earnings

75,237 (48,894) 26,343

111,287 (32,304) 78,983

726,536 726,536

700,000 700,000

Administrative Charges 37310 Self Insurance Premium 37315 W/C Premium City Pay 37199 Administrative Charges

4,474,908 2,774,593 7,249,501

5,750,948 2,762,893 8,513,841

5,818,031 2,897,253 8,715,284

7,018,537 3,013,143 10,031,680

Miscellaneous Revenue 37465 NBV Asset Disposal 37400 Miscellaneous Revenue

(1,382) (1,382)

-

-

-

Operating Transfers 39110 Tsf in from General Fund 39100 Operating Transfers In Total Revenue

7,274,462

3,500,000 3,500,000 12,092,824

9,441,820

10,731,680

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City Of Amarillo Employee Insurance Fund

2023/2024

Description

Actual 2020

Actual 2021

Rev Est 2022

Budget 2023

3,158,834 1,281,697 55,425 1,318,140 19,818,334 151,113 2,064,680 27,848,223

3,128,931 1,230,676 51,469 1,304,620 19,974,824 46,743 1,986,854 27,724,117

2,920,000 1,215,000 17,500 1,345,000 20,615,000 1,700,000 27,812,500

3,000,000 1,215,000 48,900 1,496,400 20,900,000 1,900,000 28,560,300

32,557 (19,930) 12,627

33,795 (970) 32,825

350,000 350,000

340,000 340,000

60 86 146 27,860,996

120 1,475 1,595 27,758,537

180 1,472 1,652 28,164,152

180 180 28,900,480

Total Revenue Other 34810 Employee Health Ins Premium 34820 Retiree Health Ins Premium 34830 Cobra Health Ins Premium 34840 Dental Insurance Premium 34850 City Paid Health Premium 34865 City Health Stop Loss 34890 Drug Rebate Revenue 34800 Other Interest Earnings 37110 Interest Income 37115 Unrealized G/L 37109 Interest Earnings Miscellaneous Revenue 37140 Returned Check Fees 37410 Miscellaneous Revenue 37400 Miscellaneous Revenue Total Revenue

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City Of Amarillo Employee Flexible Spending Fund 2023/2024 Description

Actual 2020

Actual 2021

Rev Est 2022

Budget 2023

Total Revenue Other 34875 Day Care Contributions 34880 Flex Plan Health 34800 Other

30,885 404,954 435,839

42,036 411,571 453,607

36,000 400,000 436,000

52,800 490,000 542,800

Interest Earnings 37110 Interest Income 37109 Interest Earnings Total Revenue

345 345 436,184

480 480 454,087

4,000 4,000 440,000

3,000 3,000 545,800

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City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash

Available Funds 10/01/2022 (see below)

$

Total

Community Development 2010

15,905,485

$

64,118

Housing Assistance Payments Program 2020 $

1,355,211

HOME Investment Partnership 2030 $

Transformation Park 2035 2

$

—

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

7,484,163 4,250,000 29,972,495 41,706,658

80,416 — 2,464,408 2,544,824

92,456 — 12,731,217 12,823,673

274,019 — 701,511 975,530

347,000 — — 347,000

M & O Expenditures

37,167,266

2,559,081

12,470,543

975,530

100,800

Capital Expenditures Total Expenditures

5,934,683 43,101,949

— 2,559,081

— 12,470,543

— 975,530

— 100,800

Available Funds 10/01/2023

14,510,194

49,861

1,708,341

2

246,200

Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

7,548,184 — 28,408,384 35,956,568

85,000 — 1,930,839 2,015,839

55,000 — 12,060,094 12,115,094

156,271 — 1,988,546 2,144,817

347,004 — — 347,004

35,657,058 315,000 35,972,058

1,912,389 — 1,912,389

11,506,643 — 11,506,643

2,144,817 — 2,144,817

278,299 — 278,299

M & O Expenditures Capital Expenditures Total Expenditures

Available Funds 10/01/2024

$

14,494,704

$

153,311

$

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

25,694,230 6,573,320 (16,362,065)

$

567,054 $ 418,929 (921,865)

Balance 10/01/22

$

15,905,485

$

64,118

2,316,792

$

2

$

314,905

1,425,459 $ 21,501 (91,749)

83,936 136,426 (220,360)

$

— — —

2

$

—

Available Funds Calculation:

139

$

1,355,211

$

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City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued)

Available Funds 10/01/2022 (see below)

Shelter Plus Care

Housing Stability Svcs Fund

COC Planning

Coming Home Project

TX Emergency Solution

2040

2045

2050

2065

2070

$

—

$

1

$

—

$

10,924

$

—

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

— — 77,479 77,479

— — 617,870 617,870

— — 49,555 49,555

185,487 — 179,976 365,463

— — 237,487 237,487

M & O Expenditures

77,479

617,870

49,555

376,387

237,487

Capital Expenditures Total Expenditures

— 77,479

— 617,870

— 49,555

— 376,387

— 237,487

—

1

—

—

—

— — 76,849 76,849

162,153 — 691,962 854,115

— — 35,882 35,882

522,014 — 175,109 697,123

— — 111,164 111,164

76,849 — 76,849

854,115 — 854,115

35,882 — 35,882

697,123 — 697,123

111,164 — 111,164

Available Funds 10/01/2023 Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

M & O Expenditures Capital Expenditures Total Expenditures

Available Funds 10/01/2024

$

—

$

1

$

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

4,739 $ 25,262 (30,001)

575 $ 11,425 (11,999)

Balance 10/01/22

$

—

1

—

$

—

$

—

347 $ 2,652 (2,999)

6,463 $ 160,027 (155,566)

38,149 218,740 (256,889)

—

10,924

Available Funds Calculation:

$

$

140

$

$

—

Return to Table of Contents

City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued) Court Technology Fund 2080

HMIS 2075 Available Funds 10/01/2022 (see below)

$

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

4

$

7,184

Police Safe&Sober TXDOT Grant 2210

Court Security Fund 2090 $

(7) $

(1)

— — 163,232 163,232

95,029 — — 95,029

196,847 — — 196,847

47,640 — 175,947 223,587

163,236 — 163,236

102,213 — 102,213

196,847 — 196,847

223,587 — 223,587

—

—

(7)

(1)

Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

42,789 — 164,655 207,444

112,300 — — 112,300

200,005 — — 200,005

50,880 — 187,084 237,964

M & O Expenditures

207,444

112,300

200,005

237,964

Capital Expenditures Total Expenditures

— 207,444

— 112,300

— 200,005

— 237,964

M & O Expenditures Capital Expenditures Total Expenditures Available Funds 10/01/2023

Available Funds 10/01/2024

$

—

$

—

$

(7) $

(1)

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

4,908 $ 82,262 (87,166)

7,184 — —

$

4,449 $ — (4,456)

552 47,447 (48,000)

Balance 10/01/22

$

4

7,184

$

(7) $

(1)

Available Funds Calculation:

$

141

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City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued)

Available Funds 10/01/2022 (see below)

Photo Traffic Enforcement

Homeland Security

COVID 19

PREP Program

Public Health

2425

2430

2450

2470

2500

$

1,349,683

$

190,884

$

207,425

$

1

$

7,551,456

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

127,815 — — 127,815

— — 56,580 56,580

450,000 — 2,000,000 2,450,000

68,693 — — 68,693

2,363,776 — 7,846,579 10,210,355

M & O Expenditures

1,073,847

214,734

2,000,000

68,693

10,197,879

Capital Expenditures Total Expenditures

— 1,073,847

31,846 246,580

— 2,000,000

— 68,693

12,475 10,210,354

403,651

884

657,425

1

7,551,457

— — — —

— — 104,522 104,522

200,000 — 2,000,000 2,200,000

308,403 — — 308,403

2,142,128 — 5,831,816 7,973,944

M & O Expenditures

400,000

104,522

2,000,000

308,403

8,315,623

Capital Expenditures Total Expenditures

— 400,000

— 104,522

— 2,000,000

— 308,403

— 8,315,623

Available Funds 10/01/2023 Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

Available Funds 10/01/2024

$

3,651

$

884

$

1,711,562

$

$

857,425

$

1

$

7,209,778

153,086

$ 10,846,556

$

2,551

$

5,591,189

50,277 (12,479)

1,555,406 (12,194,537)

Available Funds Calculation: Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

Balance 10/01/22

— (361,879) $

1,349,683

$

142

190,884

$

207,425

— (2,550) $

1

3,177,800 (1,217,533) $

7,551,456

Return to Table of Contents

City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued) Women, Infants and Children 2530 Available Funds 10/01/2022 (see below)

$

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

8,569

Police Justice Assistance Grant 2610 $

APD Seized Property 2620

(2) $

252,260

Texas Narcotics Seizure Fund 2630

Federal APD Seizure Fund 2640

$

$

656

1,421,413

495 — 2,371,962 2,372,457

— — 136,519 136,519

110,000 — — 110,000

300 — — 300

80,000 — — 80,000

2,371,962 — 2,371,962

136,519 — 136,519

38,177 43,761 81,938

— — —

217,209 117,720 334,929

9,064

(2)

280,322

956

1,166,484

Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

— — 2,721,559 2,721,559

— — 50,000 50,000

— — — —

— — — —

— — — —

M & O Expenditures

2,721,559

50,000

—

—

—

Capital Expenditures Total Expenditures

— 2,721,559

— 50,000

— —

— —

— —

M & O Expenditures Capital Expenditures Total Expenditures Available Funds 10/01/2023

Available Funds 10/01/2024

$

9,064

$

(2) $

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

2,853 $ 537,198 (531,482)

1,105 $ 75,425 (76,532)

Balance 10/01/22

$

8,569

280,322

$

956

$

1,166,484

20,270 $ 602 (20,216)

1,440,085 — (18,672)

656

1,421,413

Available Funds Calculation:

$

(2) $

254,147 $ — (1,887) 252,260

143

$

$

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City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued) LEOSE Training Program 2660 Available Funds 10/01/2022 (see below)

$

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

31,561

AIP Pantex Project 2670

Public Improvement Districts Summary 27PID

$

$

—

3,454,143

18,006 — — 18,006

— — 162,173 162,173

2,946,184 4,250,000 — 7,196,184

36,162 — 36,162

162,173 — 162,173

2,499,296 5,728,881 8,228,177

Available Funds 10/01/2023

13,405

—

2,422,150

Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

17,850 — — 17,850

10,000 — 278,303 288,303

3,136,387 — — 3,136,387

M & O Expenditures

17,100

238,303

3,126,554

Capital Expenditures Total Expenditures

— 17,100

50,000 288,303

265,000 3,391,554

M & O Expenditures Capital Expenditures Total Expenditures

Available Funds 10/01/2024

$

14,155

$

—

$

2,166,983

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

31,561 — —

$

467 $ 36,533 (37,000)

3,494,361 14,030 (54,248)

Balance 10/01/22

$

31,561

$

—

3,454,143

Available Funds Calculation:

$

144

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145

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146

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147

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148

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149

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150

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151

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City of Amarillo 2022 Summary of Expenditures by Activity Classification Description

2021 Actual

2022 Budget

2023 Budget

1270 - AECC

471,930 513,132 4,672,865

569,212 683,558 6,277,263

569,572 1,021,229 6,421,295

1305 - Municipal Court

1,074,559

1,571,518

1,545,980

1306 - Office of Civil Hearings 1610 - Police 1640 - Civilian Personnel 1710 - Animal Management & Welfare 1910 - Fire Operations 1940 - Fire Civilian Personnel

50,208 46,637,622 5,270,926 3,087,465 35,776,868 621,027

124,263 48,504,435 6,155,492 3,990,813 38,178,081 823,661

159,056 53,672,910 6,411,292 4,086,606 41,688,823 880,681

Administration 1011 - Mayor and Council 1020 - City Manager 1023 - Office of Innovation and Engagement 1030 - Tourism & Economic Development 1210 - Legal 1220 - City Secretary

57,342 1,791,512 598,266 2,695,994 1,933,732 391,609

83,620 2,092,738 748,137 5,267,286 1,499,413 484,636

138,552 2,229,823 1,019,681 4,234,066 1,769,026 534,660

Support Services 1110 - Human Resources 1120 - Risk Management 1251 - Custodial Services 1252 - Facilities Maintenance 1253 - MPEV 1315 - Finance 1320 - Accounting 1325 - Purchasing 1340 - Health Plan Administration 1345 - Central Stores 1350 - General Fund Transfers

1,185,758 308,991 1,312,324 3,343,560 246,600 1,475,574 1,327,682 627,342 275,465 358,768 49,512,467

1,288,786 377,682 1,856,391 4,264,769 400,000 2,368,979 1,461,828 677,427 307,968 400,021 28,453,059

1,371,827 405,338 1,935,470 4,423,247 400,000 4,169,342 719,735 190,988 393,027 26,096,275

Leisure Services 1241 - Civic Center Administration 1243 - Civic Center Operations

472,221 2,177,621

670,555 2,417,089

625,593 2,949,099

Public Safety 1040 - Judicial 1232 - Emergency Management Services

152

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1245 - Civic Center Sports 1247 - Santa Fe Pavillion 1248 - Box Office Operations 1249 - Globe News Center 1260 - Library 1811 - Golf Operations 1820 - Parks & Rec Administration 1825 - Beautification and Public Arts 1830 - Tennis Center 1840 - Swimming Pools 1850 - Parks & Recreation Program 1855 - Warford Activity Center 1861 - Park Maintenance 1862 - Zoo Maintenance 1870 - Athletic Administration 1871 - Softball Program 1872 - Basketball Program 1874 - Volleyball Program 1876 - Baseball 1880 - Senior Services

349,992 292,924 358,245 4,063,111 4,249,344 748,813 237,665 693,453 359,162 319,529 7,113,742 631,380 122,642 68,564 3,062 64,812 38,450

411,439 416,942 542,411 4,435,327 4,515,054 820,449 131,177 268,228 1,049,427 428,276 500,763 8,757,834 668,553 165,955 172,857 11,272 102,362 1,061 91,650

543,797 43,200 439,089 1,634,935 4,370,189 4,957,932 1,012,952 136,559 263,263 1,127,377 540,981 447,480 8,180,797 709,536 196,458 172,817 11,272 102,362 1,061 112,077

Transportation 1420 - Street Department 1731 - Traffic Administration 1732 - Traffic Field Operation 1761 - Transit Fixed Route 1762 - Transit Demand Response 1763 - Transit Maintenance 1764 - Transit Administration

8,489,094 4,676,697 2,427,127 1,021,058 793,098 569,881

11,108,668 5,545,268 -5 3,118,807 1,638,453 1,203,032 774,765

11,910,741 5,718,702 2,971,671 1,433,723 1,095,266 823,639

Utility Services 1431 - Solid Waste Collection 1432 - Solid Waste Disposal

12,673,611 4,787,698

14,497,062 5,802,808

15,130,994 5,777,761

Development Services 1410 - Public Works 1415 - Capital Projects & Development 1720 - Planning and Development Svcs 1740 - Building Safety 1745 - Code Enforcement 1750 - Environmental Health 1930 - Fire Marshal

466,914 1,460,795 768,623 3,028,781 1,679,236 1,052,497

556,828 1,326,811 991,060 3,013,071 938,191 1,956,591 1,262,283

528,736 1,731,857 1,173,017 3,639,838 2,333,406 2,768,462

153

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Health and Human Services 1335 - Vital Statistics

150,568

136,596

217,785

232,029,998

239,360,006

252,322,925

02010 - CDBG Fund Health and Human Services 20110 - Program Management 20115 - Code Enforcement 20116 - Code Inspector 20125 - Rehab Support 20130 - Housing Rehab 20140 - Public Services 20145 - TEMAP (CARES) 20150 - Emergency Shelter 20155 - Neighborhood Facilities 20165 - CARES Round 1 20180 - CARES Round 3 2010 CDBG Fund

329,429 116,029 137,032 141,705 604,566 508,156 391,385 134,219 62,371 19,093 2,443,985

291,162 68,414 145,338 112,515 295,148 237,668 55,113 203,000 1,408,358

318,498 200,000 256,292 297,126 244,237 117 387,641 16,448 192,030 1,912,389

2020 - Housing Health and Human Services 20210 - Housing Assistance 20230 - Housing Vouchers 20240 - SRO Rehab 20250 - 5 Year Mainstream Voucher Prog 20255 - Mainstream CARES Funding 20265 - HOUSING EHV 2020 Housing Fund

926,926 9,308,320 903,389 172,405 11,311,040

1,019,638 10,525,998 11,545,636

980,645 10,525,998 11,506,643

69,644 21,217 233,417 324,278

47,805 892,706 940,511

87,344 156,271 778,706 67,636 1,054,860 2,144,817

-

-

278,299

1000 General Fund

2030 - Home Investment Partnership Health and Human Services 20310 - Home Administration 20315 - Home Match 20320 - Home Projects 20335 - HOME - ARP Admin 20340 - HOME - ARP Project 2030 Home Investment Partnership 2035 - Transformation Park Health and Human Services 20350 - Transformation Park 154

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2035 - Transformation Park

-

-

278,299

2040 Shelter Plus Care Fund Health and Human Services 20400 - SHELTER PLUS CARE 2040 Shelter Plus Care

57,762 57,762

70,261 70,261

76,849 76,849

2050 - COC - Planning Fund Health and Human Services 20500 - COC - Planning 2050 COC Planning

14,243 14,243

35,272 35,272

35,882 35,882

2065 - Coming Home Project Health and Human Services 20650 - Coming Home Project 20651 - Coming Home Project 20652 - Coming Home United Way 20653 - AAF Cpacity Grant 20655 - Ending Homelessness 2065 Coming Home Project

170,599 168,260 625 51,022 390,506

789,880 131,456 921,336

469,264 227,859 697,123

2070 - TX Emergency Solutions Grants Health and Human Services 20700 - TX Emergency Solutions Grant 20710 - TX ESG CARES 20715 - TX ESG CARES 2 2070 TX Emergency Solutions Grants

141,564 9,120 668,008 818,692

106,000 106,000

111,164 111,164

2075 - HMIS Health and Human Services 20750 - HMIS Capacity Building Project 20755 - HMIS 2075 HMIS

27,884 132,693 160,577

163,232 163,232

193,444 193,444

2080 - Court Technology Fund Public Safety 20800 - Court Technology 2080 Court Technology Fund

97,218 97,218

106,621 106,621

112,300 112,300

2090 - Court Security Fund Public Safety 20910 - Court Security Fund

174,262

191,284

200,005

155

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2090 Court Security Fund

174,262

191,284

200,005

2210 Safe and Sober TXDOT Program Public Safety 22150 - Safe and Sober TXDOT Pr 22160 - Click It or Tickit 22170 - STEP - CMV 2210 Safe and Sober TXDOT Program

191,441 59,082 250,523

157,275 157,275

175,048 62,916 237,964

2425 - Photographic Traffic Enforcement Transportation 24250 - Photographic Traffic Enforceme 2425 Photographic Traffic Enforcement

1,100,064 1,100,064

1,000,000 1,000,000

400,000 400,000

2430 - Homeland Security Grant Fund Public Safety 24300 - Homeland Security Grant 24310 - Homeland Security Grant 24320 - Homeland Security Grant 24330 - Homeland Security Grant 24340 - Homeland Security Grant 24350 - Homeland Security Grant 24370 - Homeland Security Grant 24380 - Homeland Security Grant 24390 - Homeland Security Grant 24395 - CJD - Regional Real Time Crime 2430 Homeland Security Grant

87,402 87,402

104,522 104,522

-

12,72 7,942 5,494 842 27,050

60,103 60,103 369,735 489,941

27,684,223 27,684,223

-

2045 - Housing Stability Services Health and Human Services 20450 - HSS - Admin 20451 - Coming Home Project 20452 - HSS-Housing Navigation 20453 - HSS - Social Services 2045 Housing Stability Services 2450 - COVID-19 Health and Human Services 24510 - COVID-19 Response 24520 - COVID-19 CD Housing 24530 - COVID-19 ARP 2450 COVID-19

156

26,012 57,949 129,427 625,622 839,010

2,000,000 2,000,000

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2470 - PREP Program Health and Human Services 24710 - Prep Program 2470 PREP Program

73,894 73,894

-

308,403 308,403

2500 - Public Health Fund Health and Human Services 25011 - AHD Public Health 25012 - Refugee Health 25013 - IMM/Locals 25014 - HIV Prevention 25015 - Core Public Health 25016 - Hansen's 25017 - Healthy Texas Babies 25018 - DIS 25019 - Health Equity 25020 - Bioterrorism Grant 25021 - CMHG Grant 25022 - Workforce 25023 - DSHS/LIDS-IMM/COVID-19 25024 - DSRIP Immunizations 25026 - Harrington CHF 25027 - Clinical Health Bridge Grant 25028 - CPS/COVID-19 25029 - COVID-19 25030 - Epidemiology 25035 - Local Tuberculosis - Federal 25045 - Local Tuberculosis - State 25055 - COVD-19 Non-Grant 25070 - Public Health Infrastructure Grant 2500 Public Health

1,444,560 388,007 529,105 189,727 167,271 9,845 127,838 88,680 131,356 397,921 102,832 396,513 4,457,269 24,566 266,561 250,335 115,575 122,432 163,223 14,997 9,388,613

1,752,122 672,041 537,155 363,983 146,648 35,743 112,613 378,057 457,125 391,036 99,380 511,919 5,093,290 197,544 102,778 323,525 273,440 116,188 60,371 215,915 11,840,873

1,728,332 823,992 457,621 279,084 129,329 18,545 86,869 343,369 204,288 391,803 99,380 183,104 2,554,171 151,421 88,695 256,776 33,659 110,613 99,845 156,634 118,093 8,315,623

2530 - WIC Grant Fund Health and Human Services 25311 - WIC Administration 25312 - WIC Nutrition Education 25313 - WIC Breastfeeding 25314 - WIC Client Services 25315 - WIC IT 25316 - WIC Special-Extra 25317 - WIC Lactation Consultant 25318 - WIC Peer Counselor

316,895 414,066 65,842 1,378,611 9,026 2,953 18,600 20,863

542,587 732,129 87,816 827,199 15,857 58,872 17,081 102,195

425,767 881,865 103,910 993,249 1,250 1,093 6,245 118,849

157

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25319 - WIC Vendor Operations 25320 - WIC Mentor 25321 - WIC Obesity 25322 - WIC R D Grant 25323 - WIC Summer Feeding 25324 - WIC Virtual Classes 25325 - WIC Cooking Matters 25326 - WIC IPE 25327 - WIC Outreach Campaign 25328 - WIC Extra Funding Other 2530 WIC Grant Fund

19,555 33,446 71,959 79,954 9,117 118,388 8,883 2,568,158

15,108 40,398 31,320 70,045 183,057 18,488 2,742,152

49,900 36,763 72,668 30,000 2,721,559

2610 - Justice Asssistance Grant Fund Public Safety 26110 - JAG Grant 26120 - JAG Grant 26130 - JAG Grant 26140 - JAG Grant 26150 - JAG Grant 26160 - JAG Grant 26170 - JAG Grant 26180 - JAG Grant 2610 Justice Assistance Grant

48,106 119,812 5,836 26,335 200,089

50,000 50,000

50,000 50,000

2620 - APD Seized Property Fund Public Safety 26200 - APD Seized Property 26210 - Narcotics Unit 2620 APD Seized Property

52,023 40,708 92,731

90,350 90,350

-

2660 - Leose Training Program Fund Public Safety 26610 - Leose Training-Police 26630 - Leose Training- Airport Securi 2660 Leose Training Program Fund

32,643 32,643

21,140 1,500 22,640

16,000 1,100 17,100

2670 - AIP Pantex Project Fund Public Safety 26710 - AIP Pantex Project Fund 2670 AIP Pantex Project

177,788 177,788

205,670 205,670

288,303 288,303

2700 - Greenways at Hillside Fund

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Public Improvement Districts 27100 - Greenways at Hillside 2700 Greenways at Hillside

766,038 766,038

825,813 825,813

546,439 546,439

2705 Pinnacle PID Fund Public Improvement Districts 27050 - Pinnacle PID 2705 Pinnacle PID

3,667 3,667

65,276 65,276

76,090 76,090

2710 - Heritage Hills PID Fund Public Improvement Districts 27110 - Heritage Hills PID 2710 Heritage Hills PID

588,115 588,115

1,415,626 1,415,626

282,474 282,474

2730 - Colonies Fund Public Improvement Districts 27300 - Colonies 2730 Colonies

812,510 812,510

4,843,735 4,843,735

1,591,979 1,591,979

2740 Tutbury Public Imprv District Fund Public Improvement Districts 27400 - Tutbury Imprv Dist 2740 Tutbury Public Imprv District

15,659 15,659

31,659 31,659

27,444 27,444

2750 - Points West PID Fund Public Improvement Districts 27510 - Points West PID 2750 Points West PID

15,910 15,910

54,242 54,242

74,442 74,442

2760 - Quail Creek Public Imprv District Fund Public Improvement Districts 27610 - Quail Creek PID 2760 Quail Creek Public Imprv District Fund

9,877 9,877

11,474 11,474

15,720 15,720

2770 - Vineyards PID Fund Public Improvement Districts 27710 - Vineyards PID 2770 Vineyards PID

8,750 8,750

10,567 10,567

26,758 26,758

2790 - Town Square PID Public Improvement Districts 27900 - Town Square PID

1,652

559,189

392,310

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2790 Town Square PID

1,652

559,189

392,310

3000 - Debt Service Funds Debt Service 03100 - Compensated Absences Fund 03200 - General Obligation Debt 04100 - General Construction Fund 04150 - Street Assessments Fund 04200 - Street Improvement 04250 - Golf Course Improvement Fund 04300 - Solid Waste Disposal Improvement Fund 04400 - Convention Annex Improvement 04550 - Park Improvement Fund 04600 - General Obligation Projects 3000 Debt Service Funds

1,903,691 13,962,559 11,787,891 5,924,851 4,920 201,544 242,799 5,561,492 3,676 20,553,111 60,146,534

1,175,883 28,460,160 12,000 120 203,593 3,000,934 120 32,852,810

-

5200 - Water and Sewer System Fund Utility Services 52100 - Utilities Office 52110 - Director of Utilities 52120 - Water & Sewer General 52121 - Sewer General 52122 - Water General 52123 - Water & Sewer - Transfer 52200 - Water Production 52210 - Water Transmission 52220 - Surface Water Treatment 52230 - Water Distribution 52240 - Waste Water Collection 52260 - River Road Water Reclamation 52270 - Hollywood Road Waste Water Tre 52281 - Laboratory Admin

3,989,359 929,523 5,276,612 7,794,767 7,201,531 71,099 7,579,269 5,728,386 11,422,885 10,287,409 10,181,663 3,428,891 5,125,501 1,637,030

5,332,054 758,614 1,894,599 11,548,469 9,548,100 63,654 7,981,136 5,823,192 12,197,091 8,340,020 6,204,506 3,955,365 5,385,906 2,101,178

5,732,907 1,199,517 2,199,668 14,922,472 9,027,668 63,654 9,021,762 7,418,393 15,802,215 8,699,535 7,150,528 4,554,271 6,439,177 2,010,565

Development Services 52115 - Capital Projects & Development 5200 Water and Sewer System

403,180 81,057,105

1,498,764 82,632,648

1,470,294 95,712,626

176,670,944 703,137 1,115,000 178,489,081

19,529,036 631,225 1,360,000 21,520,261

20,718,732 737,673 1,405,000 22,861,405

5400 - Airport Fund Transportation 54110 - Department of Aviation 54170 - Rental Car Facility 54200 - Airport PFC fund 5400 Airport 160

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5600 - Drainage Utility Fund Utility Service 56100 - Drainage Utility 5600 Drainage Utility

5,277,829 5,277,829

5,307,722 5,307,722

7,002,405 7,002,405

6100 Fleet Services Fund Support Services 61110 - Fleet Services Operations 61120 - Equipment Replacement 6100 Fleet Services

11,164,126 7,232,667 18,396,793

11,270,321 8,998,703 20,269,024

15,956,914 8,812,186 24,769,100

6200 Information Technology Fund Support Services 62010 - IT Administration 62021 - IT Enterprise Applications 62022 - IT Support 62023 - IT Print Services 62024 - IT GIS 62031 - IT Public Safety 62032 - IT Infrastructure 62033 - IT Telecom 62034 - Radio Communications 62150 - IT Capital 6200 Information Technology

722,096 2,058,469 493,307 91,085 275,713 169,803 2,936,516 785,225 1,028,715 69,868 8,630,797

865,208 2,251,855 686,038 120,818 376,058 204,954 3,883,092 726,782 912,165 10,026,970

787,379 2,472,222 607,957 122,321 441,704 196,410 4,187,137 691,370 812,256 206,017 10,524,773

6300 Risk Management Fund Support Services 63110 - Self Insurance General 63115 - Unemployment Claims 63120 - Fire & Extended Coverage 63125 - Workers Compensation 63160 - General Liability 63170 - Police Professional 63185 - Automobile Liability 63190 - Auto Physical Damage 63195 - City Property 6300 Risk Management

478,758 -55,370 2,967,138 2,456,627 728,340 151,541 909,175 635,117 740,724 9,012,050

680,134 90,077 3,097,317 3,213,395 658,032 166,465 502,732 574,205 8,982,357

708,902 91,325 4,150,301 3,038,593 667,604 179,545 508,756 908,866 10,253,892

6400 Employee Insurance Fund Support Services 64100 - Health Plan

26,858,724

28,280,486

27,481,332

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64200 - Dental Plan 64300 - City Care Clinic 6400 Employee Insurance

1,236,910 28,095,634

1,220,288 29,500,774

1,434,201 28,915,533

6500 Employee Flexible Spending Fund Support Services 65100 - Employee Flex Plan 6500 Employee Flexible Spending

453,602 453,602

551,300 551,300

551,300 551,300

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RELATIONSHIP BETWEEN CITY ORGANIZATION, BUDGET, AND FUND STRUCTURE USE OF FUNDS BY DIVISION DIVISION

GENERAL

ACCOUNTING AECC AIRPORT ANIMAL MGMT AND WELFARE ATHLETICS BENEFITS BUILDING SAFETY CAPITAL PROJECTS DEVELOPMENT AND ENGINEERING

X X

CENTRAL STORES CITY ATTORNEY CITY MANAGER CITY SECRETARY CIVIC CENTER COMMUNITY DEVELOPMENT DIRECTOR OF UTILITIES DRAINAGE UTILITY EMERGENCY MANAGEMENT ENVIRONMENTAL HEALTH FACILITIES FINANCE FIRE FIRE MARSHALL FLEET SERVICES GF TRANSFERS GOLF COURSE HUMAN RESOURCES INFORMATION TECHNOLOGY JUDICIAL

X X X X X

LABORATORY ADMINISTRATION LIBRARY MAYOR AND COUNCIL MUNICIPAL COURT PARK MAINTENANCE PARKS AND REC AD PARKS AND RECREATION PLANNING AND DEVELOPMENT SERVICES

FUND ENTERPRISE INTERNAL SERVICE

X X X X X X

SPECIAL REVENUE

X

X X

X X X X X X X X X

X

X X

X X X X X

X X

X X X X X X X

X

X

SECTIONS: PS - PUBLIC SAFETY AD - ADMINISTRATION SS - SUPPORT SERVICES LS - LEISURE SERVICES TR - TRANSPORTATION UT - UTILITY SERVICES DS - DEVELOPMENT SERVICES HH - HEALTH AND HUMAN SERVICES PD - PUBLIC IMPROVEMENT DISTRICTS

163

SECTION IN BUDGET SS PS TR PS LS SS DS DS SS AD AD AD LS HH UT UT PS DS SS SS PS DS SS SS LS SS SS PS UT LS AD PS LS LS LS DS

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RELATIONSHIP BETWEEN CITY ORGANIZATION, BUDGET, AND FUND STRUCTURE (CONT) USE OF FUNDS BY DIVISION DIVISION POLICE PUBLIC COMMUNICATIONS PUBLIC HEALTH PUBLIC IMPROV DISTRICT PUBLIC WORKS PURCHASING RADIO COMMUNICATION RISK MANAGEMENT SOLID WASTE COLLECTION SOLID WASTE DISPOSAL STREET TRAFFIC TRANSIT UTILITY BILLING VITAL STATISTICS WASTEWATER COLLECTION WASTEWATER TREATMENT WATER DISTRIBUTION WATER PRODUCTION WOMEN, INFANTS AND CHILD ZOO

GENERAL

FUND ENTERPRISE INTERNAL SERVICE

X X

SPECIAL REVENUE X X X

X X X X X X X X X

X

X X

X X X X X X X

SECTIONS: PS - PUBLIC SAFETY AD - ADMINISTRATION SS - SUPPORT SERVICES LS - LEISURE SERVICES TR - TRANSPORTATION UT - UTILITY SERVICES DS - DEVELOPMENT SERVICES HH - HEALTH AND HUMAN SERVICES PD - PUBLIC IMPROVEMENT DISTRICTS

164

SECTION IN BUDGET PS AD HH PD DS SS SS SS UT UT TR TR TR UT HH UT UT UT UT HH LS

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CITY OF AMARILLO General Fund Estimated Receipts, Expenditures & Available Cash 2022/23 Original Budget Available Funds, beginning of year

$

72,563,925

2023/24 Proposed Budget

Revised Estimate $

77,278,029

$

69,067,249

Add Revenues: Operating Income Grant Income

213,094,983 4,308,058

225,936,419 3,445,942

232,625,931 4,115,734

Total Revenues

217,403,041

229,382,361

236,741,665

Total Available Resources

289,966,966

306,660,390

305,808,914

Deduct Expenditures: Operating Budget Requests Nominal Capital

217,188,383 105,738

214,899,656 90,574

235,706,191 649,669

Transfers to Grants or Projects: Other Grant Funds AIP Pantex STEP Grant HOME Investment Partnership Solid Waste Improvement Street Improvement Civic Center Improvement Liability for Compensated Absences Information Technology Fleet Services General Construction Debt Service Court Security Court Technology Total Transfers to Grants or Projects

168,225 — 36,542 147,294 — 2,337,000 3,887,473 1,250,000 120,554 — 13,790,000 175,000 94,742 — 22,006,830

168,225 — 47,640 147,294 — 2,337,000 3,713,218 1,258,098 121,694 44,990 14,471,000 175,000 103,537 15,215 22,602,911

168,224 10,000 50,880 156,271 1,471,990 2,510,000 2,959,342 1,250,000 120,554 — 4,647,000 806,462 106,705 32,800 14,290,228

239,300,951

237,593,141

250,646,088

Total Expenditures Available Funds, end of year Calculation of reserve: Total Expenditures Less One Time Expenditures Total Ongoing Expenditures

$

50,666,015 $239,300,951 (13,830,000) $225,470,951

$

69,067,249

$

$237,593,141 (15,519,098) $222,074,043

55,162,826 $250,646,088 (5,668,082) $244,978,006

Three Months Operating Reserve

$

55,518,511

Available Cash Flow Over (Under) Reserve

$

(355,685)

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General Fund (1000) Description

2020 Actual

2021 Actual

2022 Budget

2022 Revised Estimate

2023 Dept Request

Dept Request Variance

Revenues Operating Revenues Current Year's Levy 30310 - Collec Potter County As 30311 - Collec Randall County A 30312 - Potter TIRZ #1 Participation 30300 - Current Year's Levy

21,317,283 24,366,673 (505,497) 45,178,459

22,950,666 26,365,990 (583,885) 48,732,771

23,158,208 27,025,402 (712,596) 49,471,014

23,260,226 27,132,560 (654,154) 49,738,632

24,734,690 29,575,083 (780,084) 53,529,689

1,576,482 2,549,681 (67,488) 4,058,675

Prior Year's Levy 30321 - Prior Year Collec Potte 30322 - Prior Year Collec Randa 30320 - Prior Year's Levy

281,146 107,784 388,930

222,908 104,537 327,445

242,791 108,135 350,926

221,771 80,232 302,003

222,339 92,383 314,722

(20,452) (15,752) (36,204)

Penalty and Int-Delinquent Tax 30331 - Potter County Assessor 30332 - Randall County Assessor 30330 - Penalty and Int-Delinquent Tax

235,139 119,320 354,459

293,732 159,948 453,680

281,792 140,903 422,695

219,684 140,896 360,580

256,708 150,423 407,131

(25,084) 9,520 (15,564)

Gross Receipts Business Taxes 30410 - Electricity Utility 30420 - Gas Utility 30430 - Water Utility 30435 - Sewer Utility 30440 - Telecommunications Util 30450 - Cable TV 30460 - Ambulance Services 30400 - Gross Receipts Business Taxes

8,971,532 3,326,621 3,126,240 1,333,901 751,520 1,577,610 — 19,087,424

10,261,180 4,292,852 3,146,818 1,336,332 705,481 1,305,317 37 21,048,017

10,714,297 4,403,056 3,594,106 1,530,810 647,952 1,235,341 — 22,125,562

12,444,142 4,361,985 3,607,664 1,533,459 784,892 1,046,258 — 23,778,400

12,941,908 4,536,465 3,751,971 1,594,798 753,548 959,550 — 24,538,240

2,227,611 133,409 157,865 63,988 105,596 (275,791) — 2,412,678

Hotel Occupancy Tax 30471 - HOT Rebate 30470 - Hotel Occupancy Tax 30469 - Hotel Occupancy Tax

(686,747) 8,545,313 7,858,566

(753,112) 9,585,539 8,832,427

(1,009,872) 10,098,721 9,088,849

(821,319) 9,111,110 8,289,791

(929,333) 9,293,332 8,363,999

80,539 (805,389) (724,850)

Sales Tax 30610 - General Sales Tax

67,507,499

74,488,831

68,002,701

76,564,621

75,900,000

7,897,299

30611 - Sales Tax Rebate 30620 - Mixed Beverage Sales Ta 30600 - Sales Tax

— 950,948 68,458,447

(21,046) 1,124,346 75,592,131

(50,000) 1,069,528 69,022,229

(55,528) 1,164,177 77,673,270

(56,000) 1,210,744 77,054,744

(6,000) 141,216 8,032,515

104,529 762,455 75,590 36,278 6,905 8,288 10,348 204 2,292 8,612 153 4,277 8,513

93,743 942,655 79,697 56,435 16,626 7,188 9,840 220 2,349 208 — 171 10,732

92,000 921,904 74,700 48,234 19,382 9,000 9,756 — 2,428 8,008 279 9,009 5,084

92,000 925,683 78,577 57,062 17,209 9,000 9,379 348 3,477 — — 1,044 6,957

10,000 961,630 — 138,600 — 38,350 9,856 — 2,706 — — 1,000 8,734

(82,000) 39,726 (74,700) 90,366 (19,382) 29,350 100 — 278 (8,008) (279) (8,009) 3,650

Licenses and Permits 31510 - Alcoholic Beverages 31610 - Retail Food Permits 31620 - Food Safety Trainings 31630 - Public Pool Permits 31640 - Pool Safety Trainings 31650 - Group Care 31710 - Electrical Contractors License 31720 - Plumbers License & Reg 31725 - Irrigation License & Reg 31740 - Heating & Aircondng Lic 31745 - Insulation Registration 31750 - Roofers License 31755 - Commercial Roofers Registratio

166

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General Fund (1000) 2020 Actual 42,850 1,734 775 3,958 78,284 505 3,135 3,826 1,163,511

2021 Actual 39,410 913 — 1,629 41,528 — 990 4,930 1,309,264

2022 Budget 41,836 2,570 — 3,292 77,000 5,620 1,622 9,303 1,341,027

2022 Revised Estimate (1,703) 1,948 20 1,325 59,114 — 2,185 3,525 1,267,150

Non-Business License & Permits 31910 - Building Permits 31920 - Electrical Permits 31930 - Plumbing and Gas Permit 31940 - Heating & Aircondng Per 31945 - Insulation Permits 31950 - Sewage Disposal Permits

2,688,116 71,556 334,353 141,563 300 332,244

2,559,023 78,215 377,325 177,553 — 378,261

2,500,000 113,282 396,165 150,125 1,405 350,000

2,363,962 84,558 323,077 116,291 — 348,700

2,313,380 85,000 333,720 146,000 — 577,800

(186,620) (28,282) (62,445) (4,125) (1,405) 227,800

31960 - Mobile Home Park Permit 31970 - Transient Business Perm 31980 - Solicitation Permits 31990 - After Hour Inspection Fees 32000 - Right of Way Permit 32010 - Flood Plain Development Permit 32020 - Commercial Sidewalk Waivers 32030 - Residential Sidewalk Waivers 32035 - Subdivision Improvement 32040 - Drainage Report Fees 32050 - Construction Plan Fees 32060 - Construction Permit App Fee 32070 - Network Nodes App Fee 32080 - Annual Network Node Site Rent 31900 - Non-Business License & Permits

30,991 930 851 31,018 1,030 200 800 80 — 9,857 162,853 8,130 25,000 250 3,840,122

14,981 1,099 574 724 770 810 1,600 80 — 11,197 222,443 3,000 2,000 — 3,829,655

39,391 928 5,144 33,539 2,024 1,496 3,867 844 1,596 11,461 188,700 6,065 13,496 375 3,819,903

38,883 1,095 713 2,760 260 410 800 800 — 12,401 190,817 — 8,750 — 3,494,277

29,000 1,100 700 2,800 2,024 1,496 3,867 844 1,596 11,461 188,700 6,065 13,496 375 3,719,424

(10,391) 172 (4,444) (30,739) — — — — — — — — — — (100,479)

Intergovernmental Revenues 32825 - TxDOT Assistance 32830 - Transit Oper/Cap Assista

518,225 4,388,172

518,225 3,658,123

527,498 3,354,881

518,224 2,878,914

518,226 3,396,508

(9,272) 41,627

32840 - Hiway Signal Maint Reim 32860 - County Emrg Mgmt Participation 32870 - Police School Liason Par 32880 - Arrest Fee Collection 32900 - Fiscal Agent Fees 32800 - Intergovernmental Revenues

35,250 286,565 1,339,235 2,146 88,984 6,658,577

47,000 294,437 1,462,095 2,702 92,261 6,074,843

47,000 258,335 1,437,848 2,700 112,776 5,741,038

58,750 294,437 2,559,332 2,104 104,299 6,416,060

47,000 606,904 1,560,000 2,200 205,815 6,336,653

— 348,569 122,152 (500) 93,039 595,615

General Government 33210 - Zoning Platting Fees 33220 - Zoning Board Appl Fees 33227 - Credit Access Business App Fee 33230 - Sale of City Publicatio 33200 - General Government

81,384 10,000 350 — 91,734

20,078 5,500 440 — 26,018

91,266 3,000 400 96 94,762

(7,649) 5,389 200 114 (1,946)

91,266 5,000 400 96 96,762

— 2,000 — — 2,000

Public Safety and Health 33310 - Fire Inspection Fees 33320 - Traffic Accident Report

93,702 12,406

57,156 8,651

217,959 30,000

60,523 7,008

60,000 12,000

(157,959) (18,000)

Description 31760 - Builders/Contractors Li 31770 - Taxicab Licenses 31773 - OCH Permits 31775 - Tire Shop Registration 31780 - Right of Way License 31790 - Right of Way License Ap 31797 - FMV Pmts - Vacated Property 31800 - Other Business Licenses 31400 - Licenses and Permits

167

2023 Dept Dept Request Request Variance 38,303 (3,533) 1,500 (1,070) — — 1,477 (1,815) 77,000 — 5,620 — 1,622 — 8,992 (311) 1,305,390 (35,637)

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General Fund (1000) 2020 Actual 236,583 — 5,180 34,296 1,450 16,465 20,380 238,103 19,689 1,242 857 2,071,368 26,655 — 2,778,376

2021 Actual 274,513 27 10,550 34,200 5,070 25,050 41,990 263,009 13,273 288 20 2,112,423 59,857 — 2,906,077

2022 Budget 365,750 — 8,000 42,000 3,500 20,004 55,000 285,000 20,060 — — 2,112,423 52,016 — 3,211,712

2022 Revised Estimate 285,245 — 7,564 36,630 3,545 20,737 41,163 291,771 10,381 145 (105) 2,112,423 55,787 — 2,932,817

13,874,727 5,622,819 275,978 3,652,746 75,919 23,502,189

14,442,045 5,642,430 257,784 3,307,057 92,120 23,741,436

16,685,589 6,427,378 200,000 3,851,163 71,802 27,235,932

16,557,583 6,492,735 213,893 3,433,333 62,728 26,760,272

18,020,437 7,712,852 224,699 3,814,999 64,854 29,837,841

1,334,848 1,285,474 24,699 (36,164) (6,948) 2,601,909

Transit Operating Revenues 33610 - Passenger Fees 33615 - Organization-Paid Fares 33620 - Demand Response Fee 33640 - Miscellaneous Bus Reven 33600 - Transit Operating Revenues

— 17,478 — — 17,478

64 112,841 — 552 113,457

223,502 72,000 13,795 — 309,297

107,500 264,700 12,200 24,800 409,200

223,502 72,000 13,795 — 309,297

— — — — —

Culture and Recreation 33710 - Civic Center Rentals 33711 - Civic Center Facility Fee 33715 - Extra Charge 33720 - Civic Center Concessions

316,951 47,945 3,571 102,565

1,036,976 274,180 9,657 391,629

1,168,574 250,000 12,943 309,041

1,096,986 275,000 16,772 415,926

1,176,078 375,000 13,072 383,825

7,504 125,000 129 74,784

33725 - Equipment Charges 33730 - Civic Center Advertising 33735 - Civic Center Novelties 33740 - Box Office Fees 33750 - Library Late Charges 33760 - Library Copy Charges 33765 - No Res Lib Fee 33780 - Golf Green Fees TOM 33785 - Golf Green Fees WH 33790 - Golf Green Fees ARR 33795 - Golf Green Fees MUS 33800 - Golf Annual Passes 33803 - Golf Food/Beverage Sales 33804 - Golf Merchandise Sales 33805 - Golf Cart Sales 33806 - Golf Beverage Sales 33807 - Driving Range Sales

38,943 — 9,409 42,538 41,083 17,721 12,166 228,928 350,076 241,456 331,469 252,184 202,938 540,231 1,005,115 297,478 80,591

96,266 1,834 47,151 281,213 51,580 24,082 11,104 226,306 349,105 224,365 340,612 275,778 239,131 625,361 1,015,647 307,196 83,051

122,601 — 26,236 325,000 51,500 26,000 10,999 253,424 381,574 269,478 368,051 266,225 212,000 572,002 1,038,401 310,000 87,437

129,064 8,382 35,439 355,000 52,933 24,610 11,462 266,609 395,151 263,813 413,826 313,619 271,761 701,206 1,095,352 335,410 89,653

126,764 8,000 36,000 330,000 51,500 26,000 10,999 257,816 389,977 243,846 408,219 331,922 293,980 796,105 1,124,976 344,305 90,445

4,163 8,000 9,764 5,000 — — — 4,392 8,403 (25,632) 40,168 65,697 81,980 224,103 86,575 34,305 3,008

Description 33330 - Warrant Fees 33335 - Preparation Appeal Fee 33339 - Microchipping Fees 33340 - Animal Shelter Fees 33343 - Dog Vaccination on Intake 33347 - Surrender Fee 33349 - Adoption Fee 33350 - Vital Statistic Fees 33360 - DSC Admin Fee 33370 - Water Sample Collection 33381 - Medical Reclaim Fees 33400 - Fire Service Fee - Airport 33410 - Parking Fees 33365 - Vector Program Mgmt Fee 33300 - Public Safety and Health

2023 Dept Dept Request Request Variance 265,400 (100,350) — — 6,000 (2,000) 42,000 — 3,500 — 20,004 — 55,000 — 285,000 — 10,400 (9,660) — — — — 2,231,113 118,690 55,800 3,784 — — 3,046,217 (165,495)

Sanitation 33510 - Collection and Disposal 33512 - Comm Collection & Disposal Fee 33515 - SW Commercial Permit Fees 33520 - Landfill Charges 33530 - Recyclable 33500 - Sanitation

168

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General Fund (1000) 2020 Actual 96,484 6,577 33,018 20,286 144,588 36,137 785 18,330 10,140 7,270 29,465 1,909 29,647 17,599 154,122 45,396 7,913

2021 Actual 131,152 445 30,249 27,855 223,604 7,785 17,504 100,704 1,440 26,067 46,126 1,483 40,734 19,022 147,162 41,498 8,016

2022 Budget 117,851 17,500 31,500 30,000 551,468 34,006 21,600 23,500 5,000 30,000 78,540 5,000 24,715 12,548 140,000 39,000 7,200

2022 Revised Estimate 134,500 2,500 5,000 25,951 223,604 14,965 10,000 38,730 3,010 34,006 47,039 1,452 37,346 18,915 141,312 39,441 7,853

33970 - Group Zoo Admission 33980 - Season Pass Zoo Admission 33990 - Special Zoo Event 33991 - Birthday Parties Revenue 34686 - Special Event Application Fees 37160 - Concession 33700 - Culture and Recreation

3,684 1,560 12,649 6,500 1,900 180,300 5,029,617

6,713 (55) 35,520 11,450 3,320 185,011 7,025,029

2,657 2,500 3,500 — 15,000 169,494 7,424,065

5,873 — 33,114 11,150 2,225 171,961 7,577,921

2,657 2,500 3,500 — 15,000 170,634 8,243,487

— — — — — 1,140 819,422

Fines & Forfeitures 35105 - Admin Fee--Defensive Dr 35110 - Traffic Fines 35115 - Other Traffic Court Cos 35120 - Misdemeanor Fees 35130 - Parking Fines 35133 - Auto Theft Invest Fee 35135 - Violation City Ordinanc 35140 - Court Technology Fee 35142 - Local Truancy Prevention 35144 - Municipal Jury Fund

2,170 2,270,292 38,170 232,427 124,203 — 82,881 — 87,590 1,769

1,850 2,300,427 32,605 233,521 115,672 16 80,606 (791) 89,973 1,800

2,407 2,264,982 26,561 233,820 122,000 — 325,175 — 34,200 798

1,884 2,370,062 33,311 207,379 35,837 — 99,548 — 90,896 1,832

1,900 2,313,600 33,300 207,400 90,600 — 87,200 — 89,500 1,800

(507) 48,618 6,739 (26,420) (31,400) — (237,975) — 55,300 1,002

35145 - Misdemeanor Probation R 35146 - Traffic Probation 35157 - MC Assessed - Child Safe 35175 - Judicial Fund Local 35210 - Bond Forfeitures 35215 - Forfeited Disct-Sanitat 35220 - Expunction Fees 35000 - Fines & Forfeitures

— 100 8,881 1,852 1,819 459,921 90 3,312,165

5 — 11,598 2,986 5,756 299,810 105 3,175,939

— — 11,700 13,641 2,121 404,999 — 3,442,404

— — 12,148 1,886 2,450 120,561 — 2,977,794

— — 201,700 1,900 1,888 275,726 — 3,306,514

— — 190,000 (11,741) (233) (129,273) — (135,890)

Construction Participations 35430 - State Participation 35435 - Potter County Participation 35436 - Randall County Participation 35300 - Construction Participations

158,526 14,000 14,000 186,526

— 12,480 12,480 24,960

— 15,000 15,000 30,000

11,143 15,000 15,000 41,143

— 15,000 15,000 30,000

— — — —

Revenue from Other Agencies 35510 - AECC - AMR Rate

890,358

824,325

881,292

808,348

836,024

(45,268)

Description 33810 - League Entry Fees 33815 - Tournament Revenue 33820 - Admission Fees 33830 - Player Membership Fees 33850 - Swimming Pool Revenues 33855 - Swimming Lessons 33856 - Group Fitness Fees 33860 - Field Rentals 33861 - Soccer Field Rentals 33865 - WAC Rental Fees 33870 - Shooting Complex Revenu 33880 - Shooting Merchandise Sales 33890 - Tennis Center Fees 33900 - Tennis Memberships 33920 - Adult Zoo Admission 33930 - Child Zoo Admission 33940 - Senior Zoo Admission

169

2023 Dept Dept Request Request Variance 117,851 — 17,500 — 1,500 (30,000) 30,000 — 568,853 17,385 34,000 (6) 10,600 (11,000) 13,100 (10,400) 5,000 — 30,000 — 45,000 (33,540) 1,500 (3,500) 49,715 25,000 19,548 7,000 215,000 75,000 60,000 21,000 11,200 4,000

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General Fund (1000) 2020 Actual 75,900 45,623 88,681 40,172 1,140,734

2021 Actual 79,200 138,259 93,086 46,067 1,180,937

2022 Budget 79,200 174,996 87,960 425,679 1,649,127

2022 Revised Estimate 79,200 100,000 99,451 48,804 1,135,803

8,876 8,876

31,888 31,888

48,600 48,600

36,333 36,333

36,333 36,333

(12,267) (12,267)

189,056,187

204,425,973

204,829,142

213,189,500

221,880,865

17,051,723

Non-Oper Revenues Interest Earnings 37110 - Interest Income 37115 - Unrealized G/L 37125 - Other Interest Income

142,200 (116,549) 228,756

524,380 (1,592,593) 222,200

232,707 — 229,999

2,953,000 — 193,083

2,800,000 — 214,680

2,567,293 — (15,319)

37109 - Interest Earnings

254,407

(846,013)

462,706

3,146,083

3,014,680

2,551,974

Rent 37151 - Amusement Park Lease 37153 - Polk Street Rental 37154 - Other Rental Income 37155 - Surface Land Rental 37170 - Payment in Lieu of Property Tx 37150 - Rent

126,967 26,892 510,382 40,160 4,652,331 5,356,732

106,931 33,349 537,032 41,064 4,823,547 5,541,923

125,000 33,350 448,996 41,400 5,579,008 6,227,754

108,727 39,461 466,095 41,993 5,596,484 6,252,760

125,000 39,461 451,329 42,945 5,400,911 6,059,646

— 6,111 2,333 1,545 (178,097) (168,108)

Non-Oper Revenues

5,611,139

4,695,910

6,690,460

9,398,843

9,074,326

2,383,866

Other Financing Sources Administrative Charges 37210 - Water & Sewer Utility 37220 - Airport 37225 - Weed Collection 37230 - Weed Mowing Services

1,801,974 124,197 103,893 103,985

1,851,075 144,784 103,197 87,024

1,851,075 144,784 275,000 150,000

1,851,075 144,784 119,092 92,934

1,601,920 261,198 275,000 150,000

(249,155) 116,414 — —

37231 - Bad Debt Exp/Recovery 37240 - State Court Cost 37245 - Court Cost-Arrest Fees 37246 - Dismissal Fee-Drivers Li 37247 - Municipal Court Time Pmt Fee 37248 - Judicial Admin Efficiency 37250 - Indirect Cost Reimbursem 37265 - Technology Fee 37200 - Administrative Charges

(199,123) 154,711 96,399 5,740 57,988 2,514 2,183,700 176,139 4,612,117

(140,916) 151,047 94,832 9,880 78,810 1,279 2,805,832 (251,171) 4,935,673

(250,000) 190,884 99,443 10,977 59,733 10,441 2,493,123 198,195 5,233,655

(55,569) 115,480 95,239 9,880 75,926 835 2,146,493 155,530 4,751,699

(187,500) 146,400 95,200 8,500 70,900 800 2,322,809 125,196 4,870,423

62,500 (44,484) (4,243) (2,477) 11,167 (9,641) (170,314) (72,999) (363,232)

Miscellaneous Revenue 37130 - Discounts Earned 37140 - Returned Check Fees 37141 - Merchant Service Fees 37145 - Insurance Recoveries 37410 - Miscellaneous Revenue 37412 - Auction Expense Recovery

10,919 232 (229,723) 9,307 268,494 7,670

9,877 840 (125,326) — 294,796 6,090

4,001 504 (222,261) — 190,048 14,000

9,414 1,000 (185,673) — 395,118 4,680

8,000 500 (186,660) — 237,061 6,900

3,999 (4) 35,601 — 47,013 (7,100)

Description 35515 - Medical Director Services 35520 - AECC - Potter Randall 911 35530 - AECC - BSA Participation 35610 - Grant In Aid – Federal 35500 - Revenue from Other Agencies Contract Income 36522 - City Contract Income 36520 - Contract Income Operating Revenues

170

2023 Dept Dept Request Request Variance 79,200 — 184,996 10,000 103,202 15,242 201,000 (224,679) 1,404,422 (244,705)

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General Fund (1000) 2020 Actual 9,036 42,630 30,294 83,626 — 161 1,173 4 9,479 40,963 398,004 4,630 559 2,150 15,619 1,865 —

2021 Actual 5,910 45,028 68,834 100,891 — 127 9,822 75 7,880 13,946 398,004 2,753 — 3,100 789 — 25,571

2022 Budget — 53,004 65,000 100,000 — 250 — — 13,000 — 398,002 — — — 21,996 — —

2022 Revised Estimate 80,000 45,766 30,391 115,000 1,652 600 7,322 — 8,250 6,081 398,004 — — — — — 29,714

707,092

869,007

637,544

947,319

751,051

113,507

5,319,209

5,804,680

5,871,199

5,699,018

5,621,474

(249,725)

Transfers In Operating Transfers In 39350 - Tsf In from Gen Construc 39370 - Tsf In fr St & Drainage 39390 - Tsf In fr Park Improveme 39594 - Tran in from Court Security 39635 - Tsf in Frm 2450 39100 - Operating Transfers In

14,792 78 57 85,000 — 99,927

778,144 4,920 3,676 — 25,518,919 26,305,659

12,000 120 120 — — 12,240

1,000,000 75,000 20,000 — — 1,095,000

150,000 5,000 10,000 — — 165,000

138,000 4,880 9,880 — — 152,760

Transfers In

99,927

26,305,659

12,240

1,095,000

165,000

152,760

Total Revenues

200,086,462

241,232,222

217,403,041

229,382,361

236,741,665

19,338,624

80,470,360 551,838 1,867,395 — 15,055,242 (2,944) 89,201 2,183,855 180,130 471,990 12,803 30,470 127,884 25,639 1,242,881 2,133,797

83,144,710 549,766 1,775,096 — 15,211,239 — 88,494 2,212,388 182,769 471,344 — 27,482 124,903 36,927 1,306,876 2,195,636

100,628,406 623,193 2,377,258 — 19,421,679 — 100,765 3,078,468 254,416 498,134 — 27,300 146,792 42,499 1,515,297 2,941,898

94,868,255 652,507 1,898,729 — 17,305,474 — 110,116 2,676,192 227,377 549,923 — 28,302 129,091 44,122 1,472,094 2,601,947

106,203,620 626,351 2,200,238 1,270,757 17,970,324 — 154,841 3,167,089 249,336 508,800 — 35,550 151,211 68,659 1,591,767 3,034,261

5,575,214 3,158 (177,020) 1,270,757 (1,451,355) — 54,076 88,621 (5,080) 10,666 — 8,250 4,419 26,160 76,470 92,363

Description 37413 - Seized Property or Cash 37417 - Wrecker Service Contract 37420 - Donations 37428 - Procurement Card Rebate 37430 - Sale of Property 37435 - Sale of Scrap 37441 - Unclaimed Property or Cash 37442 - Sponsorships 37445 - Sales to Outside Utiliti 37448 - Private Develop/ETJ Engr Chrgs 37455 - Events Dist Oper Asst 37460 - Gn/Lss on Prop Disposal 37463 - Parks Tree Workshop 37465 - NBV Asset Disposal 37462 - Store Sales Non-taxable 37467 - Special Events 37466 - Education 37400 - Miscellaneous Revenue Other Financing Sources

2023 Dept Dept Request Request Variance 10,000 10,000 46,000 (7,004) 66,000 1,000 100,000 — — — 250 — — — — — 13,000 — — — 398,004 2 — — — — — — 21,996 — — — 30,000 30,000

Expenditures Personal Services Personal Services 41100 - Salaries and Wages 41200 - Longevity 41300 - Incentive 41500 - PFP 41820 - Health Insurance 42200 - Tuition Reimbursement 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance 42520 - Uniform/Clothing Allowan 42530 - Moving Expense 42540 - Tool Allowance 42550 - Communications Allowance 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI

171

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General Fund (1000) 2020 Actual 8,166,083 2,139,562 4,390,889 119,137,075

2021 Actual 8,266,997 2,235,684 4,746,675 122,576,986

2022 Budget 9,723,275 2,471,686 4,568,719 148,419,785

2022 Revised Estimate 9,187,567 2,486,560 5,119,555 139,357,811

535,898 5,629,007 6,164,905

566,277 7,194,353 7,760,630

554,713 3,659,979 4,214,692

555,233 7,485,953 8,041,186

554,713 4,094,056 4,648,769

— 434,077 434,077

Contract Labor 41710 - League Umpires 41715 - Tournament Umpires 41720 - League Site Coordinators 41725 - Tournament Site Coordinators 41740 - Off Duty Police 41760 - Scheduling

65,455 204 6,883 — — 2,998

90,852 — 7,290 — — 3,150

159,116 17,092 9,841 2,210 2,000 3,100

146,938 16,572 9,800 2,000 1,482 2,700

159,116 17,092 9,841 2,210 1,960 3,100

— — — — (40) —

41700 - Contract Labor

75,540

101,292

193,359

179,492

193,319

(40)

125,377,520

130,438,908

152,827,836

147,578,489

162,163,128

9,335,292

Supplies General Supplies 51110 - Office Expense 51115 - Employee Recognition Program 51118 - Amarillo 101 51120 - Safety Program 51125 - Training 51200 - Operating 51205 - Operating Merchand COGS 51210 - Operating Concessions COGS 51215 - Operating Alcohol COGS 51250 - Janitor 51300 - Clothing and Linen 51310 - New Officer Equipment 51350 - Chemical and Medical

628,883 51,517 — 36,262 88,704 1,291,749 426,385 190,790 144,328 235,653 834,960 — 146,221

654,391 89,493 — 19,409 85,322 1,192,677 495,107 252,593 152,388 273,936 787,466 (2,253) 139,354

688,392 101,213 7,500 45,803 141,972 1,071,512 459,401 237,500 155,000 269,202 688,958 — 220,168

655,507 102,271 7,500 41,094 138,154 1,289,740 559,868 289,586 164,558 316,113 696,974 — 218,005

634,335 119,549 7,500 39,183 197,378 989,359 508,367 264,431 158,325 276,232 883,113 — 217,387

(54,057) 18,336 — (6,620) 55,406 (82,153) 48,966 26,931 3,325 7,030 194,155 — (2,781)

51400 - Photographic 51410 - Vaccines 51450 - Botany & Agrigulture 51454 - B & A - Trees 51456 - B & A - Bedding Plants 51458 - B & A - Fertilizer 51460 - B & A - Grass 51462 - B & A - Chemicals 51500 - Animal Purchases 51510 - Animal Traps 51520 - Microchipping Supplies 51550 - Animal Feed and Medical 51555 - Animal Medicine 51610 - Recreation Supplies 51620 - League Awards 51700 - Education 51710 - Special Events

13,667 20,553 199,049 3,934 3,409 75,949 7,232 7,117 9,096 4,858 22,798 148,495 190,933 43,160 7,678 85,807 9,796

28,937 12,416 278,783 — — 87,234 258 4,800 18,540 — 24,994 170,537 185,626 68,847 6,955 115,738 24,068

16,347 54,289 250,501 9,600 4,820 61,600 10,000 23,001 12,065 2,500 40,000 186,990 170,001 67,405 21,550 144,620 10,000

58,865 33,566 247,226 9,600 — 65,000 10,000 19,000 5,001 — 26,561 201,428 157,638 69,155 21,360 115,166 24,538

61,455 58,587 263,001 9,600 4,820 61,600 10,000 23,001 10,565 500 43,200 198,528 182,001 72,157 21,550 126,936 9,600

45,108 4,298 12,500 — — — — — (1,500) (2,000) 3,200 11,538 12,000 4,752 — (17,684) (400)

Description 42110 - TMRS 42115 - OPEB Funding 42120 - FRRF Total 41000 - Personal Services Overtime Pay 41610 - Scheduled 41620 - Unscheduled 41600 - Overtime Pay

Personal Services

172

2023 Dept Dept Request Request Variance 12,246,739 2,523,464 2,612,374 140,688 5,229,123 660,404 157,321,040 8,901,255

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General Fund (1000) 2020 Actual 187,793 127,462 88,801 22,803 — 25,688 16,333 61,143 739,848 4,766 73,165 — — 3,175 — 6,279,960

2021 Actual 161,449 81,273 170,332 70,339 — 15,847 44,699 256,510 810,046 39,279 116,830 296 — 2,236 — 6,936,752

2022 Budget 50,900 160,000 83,965 — — 33,450 13,670 191,623 891,015 50,375 70,604 10,903 5,000 3,500 — 6,736,915

2022 Revised Estimate 208,003 210,000 145,508 47,874 — 20,424 70,077 301,265 945,398 — 151,165 296 — 2,512 121,664 7,767,660

Energy 51800 - Fuel & Oil 53100 - Natural Gas 53150 - Electricity 53200 - Water and Sewer 53000 - Energy

612,239 527,651 3,965,393 288,868 5,394,151

1,002,056 675,840 4,552,808 285,901 6,516,605

1,236,907 897,114 5,660,268 308,487 8,102,776

935,362 667,547 5,547,943 351,953 7,502,805

1,000,839 714,275 5,936,298 376,608 8,028,020

(236,068) (182,839) 276,030 68,121 (74,756)

Books and Periodicals 55100 - Publications 55210 - Library Books 55220 - Grant Expense 55230 - Library Periodicals 55250 - Library Non-Print 55000 - Books and Periodicals

51,542 236,853 5,088 44,609 102,157 440,249

81,678 202,028 — 51,294 77,528 412,528

51,848 240,000 — 54,000 58,192 404,040

61,581 235,000 — 86,000 57,000 439,581

69,902 240,000 — 86,995 58,192 455,089

18,054 — — 32,995 — 51,049

12,114,360

13,865,885

15,243,731

15,710,046

20,648,128

5,404,397

240,235 151,759 114,056 4,400 92,227 — 123,145 123,776 3,136 10,800 2,268 — 2,366,845 452,364 8,450 3,693,461

253,791 220,274 141,673 4,400 116,644 — 125,901 109,163 2,936 3,018 183 — 5,845,437 — 1,000 6,824,420

191,378 241,394 168,377 4,800 125,229 — 268,355 124,725 — 9,353 2,000 5,001 5,123,008 4,000 — 6,267,620

216,296 262,932 135,876 4,400 145,011 — 162,736 79,440 1,086 10,433 280 — 6,669,803 3,444 1,000 7,692,737

234,177 251,677 159,782 6,000 207,019 700 261,834 117,012 2,936 9,353 280 5,001 5,066,497 4,000 1,000 6,327,268

42,799 10,283 (8,595) 1,200 81,790 700 (6,521) (7,713) 2,936 — (1,720) — (56,511) — 1,000 59,648

Description 51850 - Minor Tools 51900 - Election Supplies 51950 - Minor Office Equipment 51955 - Furniture 51960 - Printers 51970 - Software 51980 - IT Hardware 52000 - Ammunition 52050 - Auto Parts 52110 - Tires and Tubes Buses 52120 - Tires and Tubes Other 52200 - Trash Bags 52300 - Unassigned 54000 - Food 52050.LABOR - Auto Parts Labor 51100 - General Supplies

Supplies

2023 Dept Dept Request Request Variance 368,200 317,300 160,000 — 61,070 (22,895) 52,016 52,016 2,500 2,500 43,230 9,780 88,650 74,980 257,639 66,016 1,021,903 130,888 40,375 (10,000) 103,761 33,157 10,903 — 4,500,000 4,495,000 2,512 (988) — — 12,165,019 5,428,104

Contractual Services Contractual Services 61100 - Communications Billing 61200 - Postage 61300 - Advertising 61355 - Golf Tee Time Booking Fee 61400 - Dues 61405 - Subscriptions 61410 - Tuition 61412 - Training 61414 - Recruitment Expense 61415 - Safety Training 61420 - Employee Reimbursement 61600 - Unassigned 62000 - Professional 62010 - Service Agreements 62030 - Vehicle Towing Expense 60000 - Contractual Services

173

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General Fund (1000) 2020 Actual

2021 Actual

2022 Budget

2022 Revised Estimate

529,257 — — 544 138,650 58,261 1,850,550 3,846 — 190,919 215,150 35,275 877,750 268,590 — 4,168,792

581,563 — — — 141,800 52,619 1,850,550 2,885 — 234,916 149,500 3,500 1,284,780 470,714 — 4,772,827

640,000 3,800 9,375 12,180 152,250 69,285 1,850,000 4,000 300 160,383 190,750 270,000 4,187,333 649,203 15,000 8,213,859

580,000 — — 35 152,000 64,237 1,850,550 3,846 300 215,931 190,750 242,500 4,187,333 649,203 15,000 8,151,685

640,000 3,800 9,375 12,180 166,000 65,967 2,000,000 4,000 300 405,408 120,750 270,000 3,275,888 597,428 15,000 7,586,096

— — — — 13,750 (3,318) 150,000 — — 245,025 (70,000) — (911,445) (51,775) — (627,763)

Cleaning Services 67110 - Demolition Condemned Pro 67310 - Janitorial Service Cont 67320 - Extermination 67400 - Weed Contractor Expense 67500 - Laundry 67600 - Temporary Labor 67000 - Cleaning Services

14,250 5,770 57,104 117,809 19,465 — 214,398

8,713 — 41,342 110,651 21,256 — 181,962

60,000 16,500 50,169 120,000 20,476 5,200 272,345

34,554 16,500 62,048 105,652 25,693 5,200 249,647

260,000 16,500 92,962 120,000 20,721 5,200 515,383

200,000 — 42,793 — 245 — 243,038

Repair and Maint Services 68100 - R & M - Building 68110 - R & M Building Rent Aba 68210 - Traffic Pavement Marker 68220 - Street Lights 68300 - R & M - Improvements 68310 - R & M Other Improvements 68312 - Other Improvement 68316 - Sand, Gravel, Concrete

404,074 6,248 90,744 109,452 2,258,647 41,289 51,663 900

536,738 — 58,129 98,473 2,776,631 73,250 20,876 16,814

586,307 18,325 107,001 140,000 3,232,837 120,000 (1) 29,520

628,771 — 56,443 81,319 3,476,564 76,550 25,668 29,520

643,855 18,325 107,000 140,000 4,018,994 120,000 — 29,520

57,548 — (1) — 786,157 — 1 —

68318 - Lighting 68322 - Playground Equipment 68400 - R & M - Irrigation 68610 - Office Equipment 68615 - Misc. Fuel Powered Equi 68620 - Computer Equipment 68630 - Dumpster Boxes 68640 - Machinery 68650 - Shop Equipment 68660 - Audio/Video Equipment 68670 - Communications Equipmen 68680 - Other Equipment 68710 - Auto Repair & Maint 68720 - Auto Accident Repair 68900 - Repair & Maint Other 68000 - Repair and Maint Services

15,590 9,528 153,573 51,904 908 220,035 961,751 68,779 3,654 11,043 20,306 328,010 362,991 — 11,437 5,182,526

12,744 34,118 206,222 56,459 66 202,367 1,169,149 94,534 3,545 7,389 105 171,004 351,415 78 14,503 5,904,609

25,000 20,001 140,000 16,735 876 280,600 1,130,988 63,800 10,192 21,783 1,000 237,230 259,191 1,000 10,000 6,452,385

25,000 30,609 305,197 62,091 566 222,939 1,472,520 60,594 8,160 11,921 699 274,226 207,494 1,000 8,000 7,065,851

5,000 20,001 198,159 66,099 942 231,567 1,130,988 63,801 10,193 12,181 1,499 513,356 210,324 1,000 10,000 7,552,804

(20,000) — 58,159 49,364 66 (49,033) — 1 1 (9,602) 499 276,126 (48,867) — — 1,100,419

Description Other Professional 63100 - Appraisal District Service 63120 - TAAF Affiliates 63130 - USSSA Affiliates 63135 - Tournament Costs 63140 - Audit Fee 63210 - Armored Car Service 63215 - Contract Jailor Expense 63220 - Security Service Contra 63350 - Credit Card Fees 63400 - Employee Medical 63500 - Center City Inc. 63525 - Neighborhood Plan Funds 63600 - Convention and Visitors Bureau 63700 - Civic Center Activity 63900 - Event Development 63000 - Other Professional

174

2023 Dept Request

Dept Request Variance

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General Fund (1000) 2022 Budget

2022 Revised Estimate

2023 Dept Request

30,098 14,931,150 501,920 (759) 977,931 16,440,340

48,001 15,844,786 283,121 — 1,663,156 17,839,064

31,361 15,788,689 355,767 — 1,730,944 17,906,761

48,601 17,027,086 373,705 — 2,635,416 20,084,808

600 1,182,300 90,584 — 972,260 2,245,744

29,588,279

34,124,158

39,045,273

41,066,681

42,066,359

3,021,086

Other Charges Other Charges 72000 - Communication 74000 - Printing and Binding 74100 - Community Outreach 75100 - Travel 75200 - Mileage

14,302 20,867 53,176 171,930 5,538

12,011 24,285 6,690 328,310 7,534

13,324 49,325 1,500 473,426 25,253

14,166 38,936 4,973 372,823 6,190

14,630 52,197 6,909 542,881 11,114

1,306 2,872 5,409 69,455 (14,139)

75300 - Meals and Local 70000 - Other Charges

21,526 287,339

37,048 415,878

42,533 605,361

50,862 487,950

60,110 687,841

17,577 82,480

Insurance 71250 - Paid Claims 71100 - Insurance and Bonds 71000 - Insurance

1,355 2,262,984 2,264,339

2,910 2,487,763 2,490,673

4,124 2,754,559 2,758,683

5,855 2,755,150 2,761,005

5,855 3,402,253 3,408,108

1,731 647,694 649,425

Charges - Other 77100 - Court Costs 77110 - Filing Fees 77200 - License and Permits 77430 - Administrative - Labora 77450 - Administrative Other 77610 - Information Technology - City 77620 - Data Processing - Other 77900 - Other Agencies 78100 - Contingencies 78210 - Cash Over/Short

18,490 6,000 339,236 40,954 316,211 5,380,269 41,666 115,756 294 2,846

20,665 8,000 481,646 19,890 234,519 5,350,188 49,464 116,381 — (8,980)

34,797 8,001 462,487 20,000 334,052 6,571,873 55,000 84,253 1,500 105

18,972 8,000 471,229 21,139 253,598 6,581,232 73,000 119,240 — (6,166)

34,797 8,001 461,487 20,000 305,108 6,910,292 55,000 118,417 1,500 106

— — (1,000) — (28,944) 338,419 — 34,164 — 1

78230 - Loss on Bad Debt 78250 - Inventory Over/Short 78255 - Inventory Credit Card 77000 - Charges - Other

267,934 (2,153) 3,099 6,530,602

607,748 (22,571) (5,270) 6,851,680

3,134 3,500 — 7,578,702

617,364 — (7,117) 8,150,491

44,458 — — 7,959,166

41,324 (3,500) — 380,464

Other Charges

9,082,280

9,758,231

10,942,746

11,399,446

12,055,115

1,112,369

Capital Outlay Improve Other than Building 83100 - Improve other than Build 83200 - Improvement 83000 - Improve Other than Building

14,766 106,688 121,454

— — —

— — —

— — —

— — —

— — —

Machinery & Equipment 84100 - Auto-Rolling Stock & Equ 84310 - Shop Equipment

53,353 —

3,895 5,324

105,738 —

25,050 5,324

525,780 —

420,042 —

Description

2020 Actual

Rentals 69100 - Rental Land & Buildings 69210 - Rental City Equipment 69220 - Rental Other Equipment 69230 - Pedestrian Lighting 69300 - Leased Computer Software 69000 - Rentals

765 14,538,152 529,988 759 1,259,438 16,329,102

Contractual Services

2021 Actual

175

Dept Request Variance

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General Fund (1000) 2020 Actual — — 201,334 — 254,687

2021 Actual 21,815 — 81,574 — 112,608

2022 Budget — — — — 105,738

2022 Revised Estimate 200 — 25,000 35,000 90,574

376,141

112,608

105,738

90,574

649,669

543,931

—

—

—

(88,840)

—

—

(78,002) (16,233) (12,162) (18,000) (20,162)

(76,593) (16,233) (12,162) (20,004) (40,035)

(76,594) (16,233) (12,162) (18,000) (17,752)

(76,592) (16,233) (12,162) (25,000) (43,856)

(76,593) (16,233) (12,162) (25,000) (17,752)

1 — — (7,000) —

90180 - Sales to Other Department 90190 - Payroll Reimbursements 90195 - Warranty Reimbursements 90000 - Inter Reimbursements

(540,021) (310,460) — (995,040)

(449,052) (354,678) (280) (969,037)

(931,926) (260,536) — (1,333,203)

(345,446) (226,260) (280) (834,669)

(773,790) (262,006) — (1,183,536)

158,136 (1,470) — 149,667

Wreck Damage 90155 - Damage to Infrastructure 90150 - Wreck Damage

(12,561) (12,561)

(95,668) (95,668)

(78,000) (78,000)

(20,337) (20,337)

(43,000) (43,000)

35,000 35,000

Inter Reimbursements

(1,007,601)

(1,064,705)

(1,411,203)

(855,006)

(1,226,536)

184,667

Operating Transfers Operating Transfers 92010 - Other Grant Funds 92013 - Comp Step 2210 92015 - Home Investments 92030 - Criminal Justice Grants 92040 - Solid Waste 92045 - Street Improvement

370,144 41,137 — — — 1,387,000

169,225 53,723 29,737 660 — 2,337,000

168,225 36,542 147,294 — — 2,337,000

168,225 47,640 147,294 — — 2,337,000

168,224 50,880 156,271 — 1,471,990 2,510,000

(1) 14,338 8,977 — 1,471,990 173,000

92060 - Civic Center Improv 92065 - Golf Course Impr Fund 92075 - Emerg Mgmt Svc - 2430 92105 - Water & Sewer System 92110 - Liab for Comp Absences 92120 - Information Services 92125 - Municipal Garage 92130 - General Construction 92145 - Transfer to Self Ins Tru 92150 - Cert of Obligation 92170 - Trsf to Debt Service 92195 - Trf to 2090 Court Security 92011 - AIP Pantex 2670 92196 - Trf to 2080 Court Technology 92000 - Operating Transfers

2,144,921 12,975 1,150 — 1,703,296 3,568,604 466,969 8,838,719 — 300,000 233,333 78,545 — — 19,146,793

4,660,567 — — 180,000 1,903,691 1,775,549 1,488 28,917,800 3,500,000 1,010,000 175,000 81,378 — — 44,795,818

3,887,473 — — — 1,250,000 120,554 — 13,790,000 — 540,000 175,000 94,742 — — 22,546,830

3,713,218 — — — 1,258,098 121,694 44,990 14,471,000 — — 175,000 103,537 — 15,215 22,602,911

2,959,342 — — — 1,250,000 120,554 — 4,647,000 — — 806,462 106,705 10,000 32,800 14,290,228

(928,131) — — — — — — (9,143,000) — (540,000) 631,462 11,963 10,000 32,800 (8,256,602)

Operating Transfers

19,146,793

44,795,818

22,546,830

22,602,911

14,290,228

(8,256,602)

Description 84610 - Info Tech Equipt - PCs 84900 - Office Furniture & Fixtu 84910 - Other Equipment 84800 - Communications Equipment 84000 - Machinery & Equipment Capital Outlay Inter Reimbursements Inter Reimbursements 90180.LABOR - Sales to Other Departments 90030 - Municipal Garage 90080 - Water Distribution 90110 - Sewer System 90140 - Airport 90160 - Other Departments

176

2023 Dept Dept Request Request Variance 21,815 21,815 5,000 5,000 62,074 62,074 35,000 35,000 649,669 543,931

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General Fund (1000) Description

Total Expenditures Net Total Description

2020 Actual

2021 Actual

2022 Budget

2022 Revised Estimate

2023 Dept Request

Dept Request Variance

194,677,775

232,030,900

239,300,951

237,593,141

250,646,091

11,345,140

5,408,687

9,201,322

(21,897,910)

(8,210,780)

(13,904,426)

7,993,484

2020 Actual

2021 Actual

2022 Budget

2022 Revised Estimate

2023 Dept Request

Dept Request Variance

Expenditures 1011 - Mayor and Council 1020 - City Manager 1023 - Office of Innovation and Engagement

57,374 1,464,174 414,215

57,342 1,791,512 598,266

83,620 2,092,738 748,137

89,985 2,145,098 835,679

138,552 2,229,823 1,019,681

54,932 137,085 271,544

1030 - Tourism & Economic Development 1040 - Judicial 1110 - Human Resources 1120 - Risk Management 1210 - Legal 1220 - City Secretary 1231 - Radio Communications 1232 - Emergency Management Services 1241 - Civic Center Administration 1243 - Civic Center Operations 1245 - Civic Center Sports 1247 - Santa Fe Pavilion 1248 - Box Office Operations 1249 - Globe News Center 1251 - Custodial Services 1252 - Facilities Maintenance 1253 - MPEV 1260 - Library 1270 - AECC 1305 - Municipal Court 1306 - Office of Civil Hearings 1315 - Finance 1320 - Accounting 1325 - Purchasing 1335 - Vital Statistics 1340 - Health Plan Administration 1345 - Central Stores 1350 - General Fund Transfers 1410 - Public Works 1415 - Capital Projects & Development 1420 - Street Department 1431 - Solid Waste Collection 1432 - Solid Waste Disposal 1610 - Police 1640 - Civilian Personnel 1680 - TSU Tobacco Enforcement Progr 1710 - Animal Management & Welfare

1,396,765 467,586 1,003,374 329,217 1,276,568 425,912 797,030 497,972 524,276 1,403,135 518,758 — 308,165 321,412 1,259,343 2,691,111 260,440 3,881,976 4,456,453 1,004,600 79,851 1,335,933 1,210,872 590,440 93,955 272,194 356,223 23,730,345 449,224 1,165,596 8,090,377 12,170,053 4,819,745 44,203,760 5,242,324 — 2,802,243

2,695,994 471,930 1,185,758 308,991 1,933,732 391,609 900 513,132 472,221 2,177,621 349,992 — 292,924 358,245 1,312,324 3,343,560 246,600 4,063,111 4,672,865 1,074,559 50,208 1,475,574 1,327,682 627,342 150,568 275,465 358,768 49,512,467 466,914 1,460,795 8,489,094 12,673,611 4,787,698 46,637,622 5,270,926 — 3,087,465

5,267,286 569,212 1,288,786 377,682 1,499,413 484,636 — 683,558 670,555 2,417,089 411,439 — 416,942 483,356 1,856,391 4,264,769 400,000 4,435,327 6,277,263 1,571,518 124,263 2,368,979 1,461,828 677,427 136,596 307,968 400,021 28,453,059 556,828 1,326,811 11,108,668 14,497,062 5,802,808 48,504,435 6,155,492 — 3,990,813

5,267,286 504,930 1,266,017 287,082 2,643,704 538,367 — 531,317 522,143 2,422,947 467,145 8,000 378,030 427,449 1,751,144 4,047,462 428,000 4,262,388 5,786,458 1,334,999 75,823 3,176,355 — 600,291 133,883 168,653 347,550 28,509,140 488,542 1,685,849 10,565,559 15,448,207 5,338,071 50,289,670 5,572,767 17,670 3,472,195

4,234,066 569,572 1,371,827 405,338 1,769,026 534,660 — 1,021,229 625,593 2,949,399 543,797 43,200 439,089 542,411 1,935,470 4,422,948 400,000 4,370,189 6,421,295 1,545,980 159,056 4,169,342 — 719,735 217,785 190,988 393,027 26,096,275 528,736 1,731,857 11,883,202 15,130,994 5,777,686 53,590,190 6,411,292 — 4,085,448

(1,033,220) 360 83,041 27,656 269,613 50,024 — 337,671 (44,962) 532,310 132,358 43,200 22,147 59,055 79,079 158,179 — (65,138) 144,032 (25,538) 34,793 1,800,363 (1,461,828) 42,308 81,189 (116,980) (6,994) (2,356,784) (28,092) 405,046 774,534 633,932 (25,122) 5,085,755 255,800 — 94,635

1720 - Planning and Development Svcs 1731 - Traffic Administration 1732 - Traffic Field Operation 1740 - Building Safety

765,984 4,434,727 — 3,093,565

768,623 4,676,697 — 3,028,781

991,060 5,545,268 (5) 3,013,071

867,970 5,350,231 — 3,708,363

1,173,017 5,716,103 — 3,639,588

181,957 170,835 5 626,517

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Return to Table of Contents Description 1745 - Code Enforcement 1750 - Environmental Health 1761 - Transit Fixed Route 1762 - Transit Demand Response 1763 - Transit Maintenance 1764 - Transit Administration 1811 - Golf Operations 1820 - Parks & Rec Administration 1825 - Beautification and Public Arts 1830 - Tennis Center 1840 - Swimming Pools 1850 - Parks & Recreation Program 1855 - Warford Activity Center 1861 - Park Maintenance 1862 - Zoo Maintenance 1870 - Athletic Administration 1871 - Softball Program 1872 - Basketball Program 1874 - Volleyball Program 1876 - Baseball 1880 - Senior Services 1910 - Fire Operations 1930 - City Marshal 1940 - Fire Civilian Personnel

Total Expenditures

2020 Actual

2021 Actual

2022 Budget

2022 Revised Estimate

2023 Dept Request

Dept Request Variance

— 1,467,420 2,285,827 1,169,641 912,098 563,352 4,243,091 770,033 — 240,350 714,382 294,878 329,747 5,572,985 547,062 80,792 64,316 530 25,564

— 1,679,236 2,427,127 1,021,058 793,098 569,881 4,249,344 748,813 — 237,665 693,453 359,162 319,529 7,113,742 631,380 122,642 68,564 3,062 64,812

938,191 1,956,591 3,118,807 1,638,453 1,203,032 774,765 4,515,054 820,449 131,177 268,228 1,049,427 428,276 500,763 8,757,834 668,553 165,955 172,857 11,272 102,362

— 1,961,795 2,747,141 1,199,952 1,003,110 627,420 4,653,627 890,155 54,730 253,438 792,917 420,471 385,799 8,075,590 706,006 137,933 140,112 5,326 86,645

— 2,333,406 2,971,671 1,433,723 1,095,266 823,639 4,958,432 1,012,952 136,559 263,263 1,127,377 540,981 447,480 8,163,299 709,536 196,458 172,817 11,272 102,362

(938,191) 376,815 (147,136) (204,730) (107,766) 48,874 443,378 192,503 5,382 (4,965) 77,950 112,705 (53,283) (594,535) 40,983 30,503 (40) — —

— 68,816 33,988,809 1,001,823 668,994 194,677,775

— 38,450 35,776,868 1,052,497 621,027 232,030,900

1,061 91,650 38,178,081 1,262,283 823,661 239,300,951

282 95,451 39,299,173 1,575,539 718,110 237,593,141

1,061 112,077 41,233,352 2,770,961 880,681 250,646,091

— 20,427 3,055,271 1,508,678 57,020 11,345,140

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GENERAL FUND ADOPTED FEE CHANGES 1420 Street Department The Street Department will see an increase in the rates charged to other City departments to cover operational costs.

90180 – Sales to Other Departments Asphalt Only Concrete Only Base (Unpaved)

Previous Fee

Adopted Fee

Increase (Decrease)

$40.00 $110.00 $45.00

$100.00 $150.00 $60.00

$60.00 $40.00 $15.00

Total Budgetary Impact

Budgetary Impact

$249,340 $249,340

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GENERAL FUND ADOPTED FEE CHANGES 1431 Solid Waste Collection Solid Waste Collection will see an eight percent (8%) increase in residential solid waste collection fee rates. The majority of this increase, 5%, is to cover increases in operation costs, the remaining 3% is to partially fund a residential dumpster replacement program placing dumpsters on a 13-year life cycle. Previous Fee 33510 – Residential Collection and Disposal (1) One-Family Residence $21.20 (2) Two-Family Residence with $41.59 1 water meter (3) Three-Family Residence $62.39 with 1 water meter (4) Four-Family Residence with $83.10 1 water meter (5) Two-Family Residence, each $41.59 unit on separate water meter, each unit (6) One-Family Residence and $21.20 single apartment on 1 water meter (7) One-Family Residence and $21.20 single apartment on 1 water meter, each unit (8) One-family unit or single$37.00 family unit, without alley entrance, where it is necessary to carry out municipal solid waste for more than ten feet but less than 50 feet from the curb, each unit (9) One-family unit or single$46.00 family unit, without alley entrance, where it is necessary to carry out municipal solid waste for more than 50 feet but less than 100 feet from the curb, each unit (10) One-family unit or single$54.00 family unit, without alley entrance, where it is necessary to carry out the municipal solid waste more than 100 feet from the curb but less than 150 feet, each unit

Adopted Fee

Increase (Decrease)

$22.90 $44.92

$1.70 $3.33

$67.38

$4.99

$89.75

$6.65

$44.92

$3.33

$22.90

$1.70

$22.90

$1.70

$39.96

$2.96

$49.68

$3.68

$58.32

$4.32

Budgetary Impact

$1,334,847

Total Budgetary Impact

$1,334,847

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GENERAL FUND ADOPTED FEE CHANGES 1431 Solid Waste Collection Solid Waste Collection will see a twenty percent (20%) increase in commercial solid waste collection fee rates. The majority of this increase, 15%, is to partially fund a residential dumpster replacement program placing residential dumpsters on a 13-year life cycle, the remaining 5% is to cover increased operating costs. 33512 – Commercial Collection and Disposal Containers Picked Container up per Week Not Volume Previous More Than (in Cu. Yds) Fee 2 $78.95 3 $107.97 4 $142.94 3 5 $177.90 6 $212.85 2 3 $181.98 4 4 5 6 $360.28 2 $133.36 3 $198.03 4 $262.59 6 5 $327.54 6 $392.05 2 $144.17 3 $214.08 4 $284.01 8 5 $353.92 6 $423.94

Adopted Fee $94.74 $129.56 $171.53 $213.48 $255.42 $218.38 $432.34 $160.03 $237.64 $315.11 $393.05 $470.46 $173.00 $256.90 $340.81 $424.70 $508.73

Total Budgetary Impact

Increase (Decrease)

Budgetary Impact

$15.79 $21.59 $28.59 $35.58 $42.57 $36.40 $72.06 $26.67 $39.61 $52.52 $65.51 $78.41 $28.83 $42.82 $56.80 $70.78 $84.79

$1,285,476 $1,285,476

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GENERAL FUND ADOPTED FEE CHANGES 1432 Solid Waste Disposal Solid Waste Disposal will see a nine percent (9%) increase in the landfill tipping fee. The majority of this increase, 15%, is to partially fund a residential dumpster replacement program placing residential dumpsters on a 13-year life cycle, the remaining 5% is to cover increased operating costs.

33520 – Landfill Charges Landfill Charges

Previous Fee

Adopted Fee

Increase (Decrease)

$35.17

$38.34

$3.17

Total Budgetary Impact

Budgetary Impact $315,000 $315,000

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GENERAL FUND ADOPTED FEE CHANGES 1750 Environmental Health Environmental Health will see changes in four (4) program areas.

31610 – Retail Food Permits Retail Food Permits 31630 – Public Pool Permits Public Pool Permits 31650 – Group Care Group Care 31950 – Sewage Disposal Permits Sewage Disposal Permits

Previous Fee

Adopted Fee

Increase (Decrease)

Varies

Varies

Varies

$39,726

Varies

$325.00

Varies

$90,366

Varies

Varies

Varies

$29,350

Varies

Varies

Varies

$227,800

Total Budgetary Impact

Budgetary Impact

$387,242

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GENERAL FUND ADOPTED FEE CHANGES 1811 Golf Golf will see a new fee schedule in order to better serve its customer base and establish cost recovery.

33800 – Golf Annual Passes Mini Golf Pass Ultimate Annual Premium Pass Annual Premium Pass Ultimate Senior Premium Pass Senior Premium Pass Ultimate Super Senior Premium Pass Super Senior Premium Pass Ultimate Old Timer Premium Pass Old Timer Premium Pass Add Spouse Add Family 33780 – Golf Green Fees Ross Rogers – Weekend Fee Ross Rogers – Daily Fee Ross Rogers – Twilight Fee Ross Rogers – Twilight Fee Ross Rogers – Junior/Senior Fee Comanche Trail – Weekend Fee Comanche Trail – Daily Fee Comanche Trail – Twilight Fee Comanche Trail – Twilight Fee Comanche Trail – Junior/ Senior Fee

Previous Fee

Adopted Fee

Increase (Decrease)

$440.00

$460.00

$20.00

$305.00

$315.00

$10.00

$180.00 $265.00 $140.00

$190.00 $275.00 $150.00

$10.00 $10.00 $10.00

$185.00

$190.00

$10.00

$95.00

$105.00

$10.00

$125.00

$135.00

$10.00

$55.00 $25.00 $40.00

$65.00 $35.00 $50.00

$10.00 $10.00 $10.00

$31.00 $28.00 $23.00 $20.00

$33.00 $30.00 $25.00 $22.00

$2.00 $2.00 $2.00 $2.00

$23.00

$25.00

$2.00

$28.00

$30.00

$2.00

$25.00 $20.00 $17.00

$27.00 $22.00 $19.00

$2.00 $2.00 $2.00

$20.00

$22.00

$2.00

Total Budgetary Impact

Budgetary Impact

$42,000

$118,084 $160,084

*The fees included in this table are listed at the monthly rate. **All Ultimate annual passes include golf carts.

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GENERAL FUND ADOPTED FEE CHANGES 1830 TENNIS CENTER The Tennis Center will see a fee increase to five dollars ($5.00) for all Outdoor Court fees and an increase to seven dollars ($7.00) for all Indoor Court fees to help cover costs.

33890 – Tennis Center Fees Outdoor Court Fees before 5:30 PM Outdoor Court Fees after 5:30 PM Outdoor Court Fees – Senior (50 & up) Indoor Court Fees before 5:30 PM Indoor Court Fees after 5:30 PM Indoor Court Fees – Senior (50 & up) Annual Permits – Junior (17 & under) Annual Permits – Adult (18+) Annual Permits – Additional Family Member Annual Permits – Adult Combo (Indoor/ Outdoor) Annual Permits – Additional Family Member Combo (Indoor/Outdoor)

Previous Fee

Adopted Fee

Increase (Decrease)

$3.00 $3.50 $2.00 $5.00 $5.50 $4.00 $75.00 $150.00

$5.00 $5.00 $5.00 $7.00 $7.00 $7.00 $78.00 $153.00

$2.00 $1.50 $3.00 $2.00 $1.50 $3.00 $3.00 $3.00

$50.00

$53.00

$3.00

$200.00

$203.00

$3.00

$100.00

$103.00

$3.00

Total Budgetary Impact

Budgetary Impact

$15,000 $15,000

*Indoor/Outdoor Court fees are for 90 minutes per person. **Senior rates are only Monday through Friday from 9:00 AM to 3:00 PM.

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GENERAL FUND ADOPTED FEE CHANGES 1840 AQUATICS Aquatics will see a fee increase to five dollars ($5.00) for all admission fees at Southeast & Southwest pools and an increase to seven dollars ($7.00) for all admission fees at Thompson pool to help cover costs. Previous Fee

Adopted Fee

Increase (Decrease)

33850 – Swimming Pool Revenues Southeast & Southwest Pools Under 1 Year Old before 4:00 PM Youth (1-12) before 4:00 PM Adults (13-54) before 4:00 PM Seniors (55 & up) before 4:00 PM Non-Swimmer before 4:00 PM Under 1 Year Old after 4:00 PM Youth (1-12) after 4:00 PM Adults (13-54) after 4:00 PM Seniors (55 & up) after 4:00 PM Non-Swimmer after 4:00 PM Full Day Admission Family Night (all ages)

Free $3.00 $4.00 $3.00 $2.00 Free $2.00 $3.00 $2.00 $2.00 N/A $2.00

Free $5.00 $5.00 $5.00 N/A N/A N/A N/A N/A N/A $5.00 Program Fee set by Director with City Manager Approval

$0.00 $2.00 $1.00 $2.00 N/A N/A N/A N/A N/A N/A $5.00 TBD

Thompson Pool Half Day Admission (Mon. – Thurs.) Half Day Admission (Fri. – Sun.) Evening Admission

$6.00 $8.00 $6.00

$7.00 $7.00 $7.00

$1.00 ($1.00) $1.00

Total Budgetary Impact

Budgetary Impact

$17,385 $17,385

* Eliminating the non-swimmer and after 4:00 PM fees at the Southeast and Southwest pools to streamline the admission categories.

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GENERAL FUND ADOPTED FEE CHANGES 1862 ZOO MAINTENANCE Zoo will see a three dollar ($3.00) increase on all fees to help cover costs.

33920 – Adult Zoo Admission Adults (13-61) 33930 – Child Zoo Admission Children (3-12) 33940 – Senior Zoo Admission Seniors (62+)

Previous Fee

Adopted Fee

Increase (Decrease)

$4.50

$7.50

$3.00

$75,000

$2.50

$5.50

$3.00

$21,000

$3.50

$6.50

$3.00

$4,000

Total Budgetary Impact

Budgetary Impact

$100,000

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GENERAL FUND ADOPTED FEE CHANGES 1870 – 1877 ATHLETICS Athletics will see a ten dollar ($10.00) increase on all field rental fees and imposing fees for specific field services to help cover costs.

33860 – Field Rentals Game Field Rentals for Associations (Youth) Game Field Rentals for Associations (Youth) with Lights Game Field Rentals for Associations (Adults) Game Field Rentals for Associations (Adults) with Lights Practice Field Rentals for Associations (Youth) Practice Field Rentals for Associations (Youth) with Lights Practice Field Rentals for Associations (Adults) Practice Field Rentals for Associations (Adults) with Lights Temporary Fence Installation (per field) Temporary Fence Removal (per field) Extra Field Drag Extra Field Chalking

Previous Fee

Adopted Fee

Increase (Decrease)

$20.00

$30.00

$10.00

$30.00

$40.00

$10.00

$30.00

$40.00

$10.00

$40.00

$50.00

$10.00

$20.00

$30.00

$10.00

$30.00

$40.00

$10.00

$20.00

$30.00

$10.00

$30.00

$40.00

$10.00

N/A

$100.00

N/A

N/A

$100.00

N/A

N/A N/A

$20.00 $5.00

N/A N/A

Total Budgetary Impact

Budgetary Impact

$11,200 $11,200

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1930 CITY MARSHAL

GENERAL FUND ADOPTED FEE CHANGES

The City Marshal’s Office will see a new fee schedule that is aligned with the industry standards. It is necessary to establish partial cost recovery so that we can better serve our community.

Increase Budgetary (Decrease) Impact

Previous Fee

Adopted Fee

$60.00 $65.00 $75.00 $85.00 $95.00 $50.00 $55.00 $65.00 $75.00 $85.00

$70.00 $75.00 $85.00 $95.00 $105.00 $60.00 $65.00 $75.00 $85.00 $95.00

$10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00

$100.00 $110.00 $120.00 $130.00 $140.00 $75.00 $85.00 $95.00 $105.00 $115.00

$110.00 $120.00 $130.00 $140.00 $150.00 $85.00 $95.00 $105.00 $115.00 $125.00

$10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00

$200.00 $225.00 $250.00 $275.00 $300.00 $150.00 $200.00 $250.00 $275.00 $300.00

$210.00 $235.00 $260.00 $285.00 $310.00 $160.00 $210.00 $260.00 $285.00 $310.00

$10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00 $10.00

$100.00 $65.00

$120.00 $75.00

$20.00 $10.00

37230 – Weed Mowing Services

Mowing – 1 Through 2 ft. Height Developed Lots Up to 10,000 sq. ft. Developed Lots 10,001 – 15,000 sq. ft. Developed Lots 15,001 – 20,000 sq. ft. Developed Lots 20,001 – 30,000 sq. ft. Developed Lots 30,001 sq. ft. – 1 acre Undeveloped Lots Up to 10,000 sq. ft. Undeveloped Lots 10,001 – 15,000 sq. ft. Undeveloped Lots 15,001 – 20,000 sq. ft. Undeveloped Lots 20,001 – 30,000 sq. ft. Undeveloped Lots 30,001 sq. ft. – 1 acre

Mowing – 2 Through 4 ft. Height Developed Lots Up to 10,000 sq. ft. Developed Lots 10,001 – 15,000 sq. ft. Developed Lots 15,001 – 20,000 sq. ft. Developed Lots 20,001 – 30,000 sq. ft. Developed Lots 30,001 sq. ft. – 1 acre Undeveloped Lots Up to 10,000 sq. ft. Undeveloped Lots 10,001 – 15,000 sq. ft. Undeveloped Lots 15,001 – 20,000 sq. ft. Undeveloped Lots 20,001 – 30,000 sq. ft. Undeveloped Lots 30,001 sq. ft. – 1 acre

Mowing – 4 Through 88 ft. Height Developed Lots Up to 10,000 sq. ft. Developed Lots 10,001 – 15,000 sq. ft. Developed Lots 15,001 – 20,000 sq. ft. Developed Lots 20,001 – 30,000 sq. ft. Developed Lots 30,001 sq. ft. – 1 acre Undeveloped Lots Up to 10,000 sq. ft. Undeveloped Lots 10,001 – 15,000 sq. ft. Undeveloped Lots 15,001 – 20,000 sq. ft. Undeveloped Lots 20,001 – 30,000 sq. ft. Undeveloped Lots 30,001 sq. ft. – 1 acre

Acreage Mowing (Developed & Undeveloped Lots) 1-3 Acres (price per acre) Greater Than 3 Acres Perimeter Mow (price per hour)

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GENERAL FUND ADOPTED FEE CHANGES 1930 CITY MARSHAL (cont’d.) The City Marshal’s Office will see a new fee schedule that is aligned with the industry standards. It is necessary to establish partial cost recovery so that we can better serve our community.

Increase Budgetary (Decrease) Impact

Previous Fee

Adopted Fee

$40.00 $45.00 $55.00

$50.00 $55.00 $65.00

$10.00 $10.00 $10.00

$30.00 $35.00 $40.00

$40.00 $45.00 $50.00

$10.00 $10.00 $10.00

$200.00

$210.00

$10.00

$5.00 $10.00

$7.00 $20.00

$2.00 $10.00

$75.00

$150.00

$75.00

37230 – Weed Mowing Services

Light Mowing/Weed Eating (Developed & Undeveloped Lots) Up to 10,000 sq. ft. 10,001 – 15,000 sq. ft. 15,001 – 20,000 sq. ft.

Mowing Alleys/Easements Up to 60 ft. 61 – 100 ft. Greater Than 100 ft.

Junk and Debris Taken to Landfill All items taken to landfill and weighed together (price per ton) * Tires (price per tire) + Disposal Fee Trip Charge (per no charge work order)

$23,000

Administrative Fee Inspection, re-inspection(s), certified notification(s), bookkeeping, etc.

Total Budgetary Impact

$172,500

$195,500

*Will be charged a minimum fee of $35.00 (proposing this be raised to $45.00) or the price per ton, whichever is greater.

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CITY OF AMARILLO Water & Sewer Utility Estimated Receipts, Expenditures & Available Cash

2022/23

2023/24

Original Budget

Revised Estimate

Proposed Budget

Available Funds, beginning of year

$47,325,026

$57,407,826

$50,330,313

Add Revenues: Operating Income Bond Proceeds

100,425,015 46,500,000

98,469,077 46,500,000

113,403,611 —

Total Revenues

146,925,015

144,969,077

113,403,611

Total Available Resources

194,250,041

202,376,903

163,733,924

Deduct Expenditures: Operating, less depreciation Nominal Capital Capital Debt Service Pmts - Principal Debt Service Pmts - Interest

58,564,511 49,856 59,200,000 27,532,632 8,528,570

64,055,912 — 59,200,000 22,289,651 6,501,027

69,109,081 555,000 32,500,000 21,861,069 9,067,340

153,875,569

152,046,590

133,092,490

Available Funds, end of year

40,374,472

50,330,313

30,641,434

Less Reserves: Sick Leave and Annual Leave Legal Reserves Future Water Rights Purchases

897,436 2,416,032 12,311,644

904,488 3,161,222 —

922,578 3,161,222 —

Adjusted Available Funds, end of year

$24,749,360

$46,264,603

$26,557,634

Total Expenditures

Three Months Operating Reserve Capital Reserve Target Reserve

$17,416,020 9,000,000 $26,416,020

Available Cash Flow Over (Under) Reserve

$141,614

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5200 - Water & Sewer Fund

2020 Actual

2021 Actual

2022 Budget

2022 Revised Estimate

2023 Dept Request

Dept Request Variance

94,426 94,426

110,520 110,520

116,600 116,600

127,953 127,953

184,585 184,585

67,985 67,985

54,937,272 25,528,454 349,419

63,382,534 27,652,251 281,104

66,594,783 29,800,112 286,520

61,069,304 27,536,683 373,496

72,196,818 30,453,278 315,000

5,602,035 653,166 28,480

158,175 693,094 1,310,474 140,945

151,730 612,496 1,290,809 154,088

157,000 527,000 1,435,000 68,000

159,652 643,132 280,690 205,667

164,849 615,300 1,365,673 200,000

7,849 88,300 (69,327) 132,000

83,117,832

93,525,012

98,868,415

90,268,624

105,310,918

6,442,503

165,448 81,235 23,683 — 104,930 375,296

272,483 128,726 7,480 14,723 98,700 522,111

193,000 92,000 15,000 3,000 106,000 409,000

77,104 27,553 7,000 7,000 94,000 212,657

75,000 24,998 6,000 6,000 103,950 215,948

(118,000) (67,002) (9,000) 3,000 (2,050) (193,052)

Fines & Forfeitures 35216 - Forfeited Disc.-Water&S 35000 - Fines & Forfeitures

1,283,633 1,283,633

827,234 827,234

1,240,000 1,240,000

360,294 360,294

824,000 824,000

(416,000) (416,000)

Construction Participations 35420 - Owner Participation 35300 - Construction Participations

174,892 174,892

94,784 94,784

147,000 147,000

— —

— —

(147,000) (147,000)

Interest Earnings 37110 - Interest Income 37115 - Unrealized G/L 37125 - Other Interest Income 37109 - Interest Earnings

271,051 (201,652) 823 70,221

1,065,662 (1,245,539) 9,974 (169,903)

192,000 — 500 192,500

8,000,000 — — 8,000,000

7,500,000 — — 7,500,000

7,308,000 — (500) 7,307,500

37154 - Other Rental Income 37155 - Surface Land Rental 37150 - Rent

64,056 126,826 190,882

66,485 122,615 189,100

66,000 86,000 152,000

67,956 128,195 196,151

68,000 130,160 198,160

2,000 44,160 46,160

Miscellaneous Revenue 37130 - Discounts Earned 37140 - Returned Check Fees 37141 - Merchant Service Fees 37410 - Miscellaneous Revenue 37418 - Non City Damage Claim 37435 - Sale of Scrap 37465 - NBV Asset Disposal 37143 - Rain Sensor Rebate

30,419 23,220 (702,332) 500 63,265 24,898 (89,636) (143)

2,159 33,150 (881,300) 7,010 47,516 32,694 — 50

30,000 31,000 (850,000) — 61,500 27,000 — —

— 32,496 (790,627) 35 15,000 32,694 — —

2,000 31,000 (890,000) — — 27,000 — —

(28,000) — (40,000) — (61,500) — — —

Revenues 5200 - Water & Sewer Fund Licenses and Permits 31615 - Grease Trap Permits 31400 - Licenses and Permits

Utility Sales & Services 34010 - Water Metered Sales 34030 - Sewer Charges 34040 - Ind Waste Sewer Surchar 34045 - Liq. Waste Disp. Fee 34060 - Sale of Reclaimed Water 34070 - Water Service Charges 34080 - Door Tag Fees 34000 - Utility Sales & Services Tap Fees and Frontage Charges 34210 - Water Tap Fees 34220 - Sewer Tap Fees 34230 - Water Frontage Charges 34240 - Sewer Frontage Charges 34266 - Lab Fees 34200 - Tap Fees and Frontage Charges

Rent

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5200 - Water & Sewer Fund

2020 Actual

2021 Actual

2022 Budget

2022 Revised Estimate

2023 Dept Request

Dept Request Variance

—

—

—

13,800

—

—

(649,810)

(758,721)

(700,500)

(696,602)

(830,000)

(129,500)

Operating Transfers In 39110 - Tsf In fr General Fund 39100 - Operating Transfers In

— —

180,000 180,000

— —

— —

— —

— —

Proceeds from LTerm Debt 39810 - Proceeds from LT Debt 39800 - Proceeds from LTerm Debt

— —

— —

46,500,000 46,500,000

— —

— —

(46,500,000) (46,500,000)

84,657,372

94,520,138

146,925,015

98,469,077

113,403,611

(33,521,404)

8,615,011 323,385 — 2,383,203 — 14,460 217,038 10,499 4,214 11,174

8,998,326 214,043 — 2,340,423 — 14,287 218,906 12,839 — 13,992

12,537,605 328,099 — 3,450,783 — 16,860 499,248 15,120 — 14,918

10,486,570 219,766 — 2,582,974 — 21,154 323,267 14,904 15,000 11,709

13,272,478 210,202 81,409 2,846,411 4,000 26,535 514,226 17,880 — 14,880

734,873 (117,897) 81,409 (604,372) 4,000 9,675 14,978 2,760 — (38)

42560 - Change in Sick and Annua

(33,141)

24,649

—

—

—

—

41900 - Life 42010 - Social Security Medicare

4,282 128,857

6,162 135,490

7,942 184,665

7,768 157,698

12,331 195,950

4,389 11,285

42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled 41000 - Personal Services

549,283 253,484 (112,573) 416,899 12,786,073

576,523 (588,420) (146,913) 545,046 12,365,352

786,918 1,544,729 309,119 350,000 20,046,006

670,766 1,311,520 268,174 628,979 16,720,249

828,031 1,925,381 325,309 299,000 20,574,023

41,113 380,652 16,190 (51,000) 528,017

Supplies 51110 - Office Expense 51115 - Employee Recognition Program

159,867 5,071

78,877 826

160,279 8,100

167,650 5,749

158,079 8,100

(2,200) —

51120 - Safety Program 51125 - Training 51200 - Operating 51250 - Janitor 51300 - Clothing and Linen 51350 - Chemical and Medical 51400 - Photographic 51450 - Botany & Agrigulture 51452 - B & A - General 51560 - Conservation Expenditures

55,235 2,258 416,630 15,655 75,088 878,438 — — 6,593 11,750

31,377 4,271 3,046,962 19,521 184,471 1,205,967 — 1,111 4,301 40,401

40,600 23,750 295,445 15,175 102,930 1,419,265 600 1,600 4,675 53,627

33,070 12,000 793,442 16,926 179,593 1,655,184 100 1,110 3,195 24,459

40,600 23,750 295,445 15,175 103,930 2,122,265 500 1,600 4,675 53,627

— — — — 1,000 703,000 (100) — — —

51700 - Education 51850 - Minor Tools 51950 - Minor Office Equipment

4,357 72,166 9,340

7,322 57,397 13,812

38,950 49,900 13,713

17,870 52,427 12,308

38,950 54,900 9,013

— 5,000 (4,700)

37406 - Sampling Survey Payments 37400 - Miscellaneous Revenue

Total Revenues Expenditures Personal Services 41100 - Salaries and Wages 41300 - Incentive 41500 - PFP 41820 - Health Insurance 42200 - Tuition Reimbursement 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance 42530 - Moving Expense 42550 - Communications Allowance

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5200 - Water & Sewer Fund

2020 Actual

2021 Actual

2022 Budget

2022 Revised Estimate

2023 Dept Request

Dept Request Variance

51970 - Software 51980 - IT Hardware 52050 - Auto Parts 52120 - Tires and Tubes Other 52050.LABOR - Auto Parts Labor 51800 - Fuel & Oil 53100 - Natural Gas 53150 - Electricity 53200 - Water and Sewer 55100 - Publications 51100 - Supplies

— 4,304 19,200 12,954 — 60,658 116,072 3,946,766 77,028 — 5,949,428

17 12,148 31,395 6,555 — 153,478 126,778 5,116,570 88,662 114 10,232,333

— 11,500 7,900 17,625 5,802 117,222 325,999 5,395,002 84,295 1,000 8,194,954

83 12,108 21,783 5,136 1,951 111,185 138,541 6,637,655 73,939 114 9,977,578

1,000 30,500 62,400 17,625 5,802 118,968 148,239 7,102,292 79,113 1,000 10,497,548

1,000 19,000 54,500 — — 1,746 (177,760) 1,707,290 (5,182) — 2,302,594

Contractual Services 61100 - Communications Billing 61200 - Postage 61300 - Advertising 61400 - Dues

14,474 370,601 3 32,284

15,102 384,925 6,014 42,229

15,400 517,040 7,000 54,525

16,880 483,942 102 36,994

15,400 517,040 7,000 54,525

— — — —

61410 - Tuition 61412 - Training 61415 - Safety Training 62000 - Professional 62025 - Blackridge Contract 63140 - Audit Fee 63210 - Armored Car Service 63300 - Collection Expense 67320 - Extermination 67500 - Laundry 68100 - R & M - Building 68300 - R & M - Improvements 68312 - Other Improvement 68500 - R & M - Streets 68610 - Office Equipment 68615 - Misc. Fuel Powered Equi 68620 - Computer Equipment 68630 - Dumpster Boxes 68640 - Machinery 68650 - Shop Equipment 68660 - Audio/Video Equipment 68670 - Communications Equipmen

60,843 — 2,652 2,322,847 120,000 5,143 7,671 35,376 2,070 3,295 212,875 1,630,407 532,559 198,722 950 5,237 49,487 203 15,123 71,697 — —

62,448 — 4,513 7,440,018 180,000 5,200 7,919 14,597 1,914 2,631 184,230 2,145,877 1,203,859 310,442 2,641 6,943 29,188 1,347 22,957 39,619 — —

80,500 35,000 7,000 506,001 120,000 5,000 8,016 70,000 3,540 2,850 249,250 1,960,421 1,158,802 287,000 8,000 10,300 96,000 10,000 23,450 119,212 — 1,000

62,417 30,000 3,800 2,941,527 300,000 5,720 7,469 15,000 3,181 2,873 263,409 2,836,634 1,310,939 357,106 10,991 6,908 95,200 1,189 22,328 77,833 — 200

78,500 35,000 8,000 985,001 300,000 5,000 7,615 70,000 3,540 2,850 449,250 2,317,294 1,563,802 287,000 8,200 10,300 96,000 10,000 23,450 161,212 5,000 1,000

(2,000) — 1,000 479,000 180,000 — (401) — — — 200,000 356,873 405,000 — 200 — — — — 42,000 5,000 —

68680 - Other Equipment 68710 - Auto Repair & Maint 69100 - Rental Land & Buildings 69210 - Rental City Equipment 69220 - Rental Other Equipment 69300 - Leased Computer Software

136,083 25,880 633 2,111,995 12,291 408,994

157,109 16,631 677 2,143,481 3,924 689,046

160,175 17,180 1,100 2,400,910 9,225 890,851

144,601 20,606 677 2,361,814 7,430 496,423

300,175 17,180 1,100 2,583,720 9,225 890,851

140,000 — — 182,810 — —

60000 - Contractual Services

8,390,398

15,125,481

8,834,748

11,924,193

10,824,230

1,989,482

Other Charges 72000 - Communication 74000 - Printing and Binding 75100 - Travel 75200 - Mileage 75300 - Meals and Local 76000 - Depreciation

21,014 6,810 3,183 — 6,287 14,492,284

19,021 8,457 10,419 — 10,382 15,141,662

27,000 16,000 69,300 — 9,728 15,011,275

26,153 8,609 38,228 71 12,327 15,695,410

27,000 15,000 69,300 — 9,728 16,446,768

— (1,000) — — — 1,435,493

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5200 - Water & Sewer Fund

2020 Actual

2021 Actual

2022 Budget

2022 Revised Estimate

2023 Dept Request

Dept Request Variance

71240 - HRA Funding 71250 - Paid Claims 71100 - Insurance and Bonds 76500 - Amortization of Water Rights

5,417 — 788,721 478,439

— — 1,169,206 478,439

— 9,500 951,043 478,439

— — 951,043 478,439

— 9,500 1,390,445 478,439

— — 439,402 —

77200 - License and Permits 77215 - Tax Payments on Leased L

214,515 1,571

345,080 11

248,234 27

388,557 1,427

247,234 27

(1,000) —

77300 - Water System Inspections

170,084

193,443

200,000

195,000

200,000

—

77470 - Service Charges - Other 77610 - Information Technology City

28,395 861,192

28,395 815,762

28,395 873,199

28,395 873,199

28,395 916,859

— 43,660

77730 - Solid Waste 77810 - Administrative Water 77820 - Pymnt Lieu of Franch Tx 77830 - Pymnt Lieu of Prop Tx 77840 - Administrative Sewer

13,025 913,395 3,126,240 2,891,587 888,579

155,805 998,810 3,146,818 2,955,635 852,265

143,000 998,810 3,594,106 3,406,819 852,265

438,345 998,810 3,607,664 3,409,071 852,265

143,000 865,037 3,751,971 3,280,085 736,883

— (133,773) 157,865 (126,734) (115,382)

77850 - Pymnt Lieu of Franch Tx 77860 - Pymnt Lieu of Prop Tx 78000 - Pymnt to CRMWA - M and O

1,333,901 1,760,744 4,358,958

1,336,332 1,867,912 6,273,564

1,530,810 2,172,189 6,580,344

1,533,459 2,187,413 6,880,000

1,594,798 2,120,826 9,446,000

63,988 (51,363) 2,865,656

5,016 720 1,322,614 33,692,691

15,930 — 1,428,532 37,251,882

13,000 500 480,000 37,693,983

28,605 (64) 480,000 39,112,426

13,000 500 480,000 42,270,795

— — — 4,576,812

Capital Outlay 84000 - Machinery & Equipment 83200 - Improvement 84100 - Auto-Rolling Stock & Equ 84910 - Other Equipment 80000 - Capital Outlay

— — — — —

— — — — —

— — 49,856 — 49,856

— — — — —

260,000 100,000 190,000 5,000 555,000

260,000 100,000 140,144 5,000 505,144

Debt Service 89200 - Bond Interest Payments 89350 - Bond Issuance Costs 89000 - Debt Service

3,086,513 203,163 3,289,676

3,496,940 325,655 3,822,595

8,528,570 — 8,528,570

6,501,027 162,628 6,663,655

9,067,340 — 9,067,340

538,770 — 538,770

(394,819)

(302,409)

(500,000)

(240,878)

(500,000)

—

90160 - Other Departments 90180 - Sales to Other Department

(39,780) (361,581)

(19,890) (415,223)

(49,049) (230,074)

(19,890) (401,933)

(49,049) (230,074)

— —

90000 - Inter Reimbursements

(796,180)

(737,522)

(779,123)

(662,701)

(779,123)

—

Operating Transfers 92120 - Information Services 92125 - Municipal Garage 92130 - General Construction 92170 - Trsf to Debt Service 92000 - Operating Transfers

90,499 48,640 150,000 — 289,139

66,599 83,266 2,847,118 — 2,996,983

63,654 — — — 63,654

63,654 — 416,400 2,515,333 2,995,387

63,654 — — 2,520,200 2,583,854

— — — 2,520,200 2,520,200

Total Expenditures

63,601,224

81,057,104

82,632,648

86,730,787

95,593,667

12,961,019

Net Total

21,056,148

13,463,034

64,292,367

11,738,290

17,809,944

(46,482,423)

78010 - Fiscal Agent Fees 78210 - Cash Over/Short 78230 - Loss on Bad Debt 70000 - Other Charges

Inter Reimbursements 90100 - Work-order Reimbursement

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Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

3,814,440 589,737 616,903 2,308,949 7,650,430 6,559,652 289,139 6,518,830 5,285,715 8,564,608 6,260,193 6,662,816 2,889,857 4,153,083 1,436,871

3,989,359 929,523 403,180 5,276,612 7,794,767 7,201,531 71,099 7,579,269 5,728,386 11,422,885 10,287,409 10,181,663 3,428,891 5,125,501 1,637,030

5,332,054 758,614 1,498,764 1,894,599 11,548,469 9,548,100 63,654 7,981,136 5,823,192 12,197,091 8,340,020 6,204,506 3,955,365 5,385,906 2,101,178

4,791,833 895,144 770,532 2,075,319 12,333,576 9,462,635 63,654 8,699,705 6,350,767 12,600,435 9,980,203 6,144,365 4,293,964 6,347,659 1,920,996

5,732,407 1,199,517 1,470,295 2,199,668 14,922,472 9,027,668 63,654 9,021,762 7,418,393 15,800,715 8,680,535 7,115,028 4,554,272 6,440,177 2,010,065

400,353 440,903 (28,469) 305,069 3,374,003 (520,432) — 1,040,626 1,595,201 3,603,624 340,515 910,522 598,907 1,054,271 (91,113)

63,601,224

81,057,104

82,632,648

86,730,787

95,656,628

13,023,980

Expenditures 52100 - Utilities Office 52110 - Director of Utilities 52115 - Capital Projects & Development 52120 - Water & Sewer General 52121 - Sewer General 52122 - Water General 52123 - Water & Sewer - Transfer 52200 - Water Production 52210 - Water Transmission 52220 - Surface Water Treatment 52230 - Water Distribution 52240 - Waste Water Collection 52260 - River Road Water Reclamation 52270 - Hollywood Road Waste Water Tre 52281 - Laboratory Admin

Total Expenditures

196

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WATER AND SEWER FUND ADOPTED FEE CHANGES 52121 - Sewer General We will see no increase on 5/8” and 1” meters and a six percent (6%) increase on all 1 ½” and above meters on the base rate usage and a six percent (6%) increase on all meters with usage above the base rate for increased operation costs. The amounts estimated below were calculated based on a meter providing 10,000 gallons of sewer usage. Description 34030 – Sewer Charges 5/8" Meter 1" Meter 1 1/2" Meter 2" Meter 3" Meter 4" Meter 6" Meter 8" Meter

Previous Fee

Adopted Fee

Increase (Decrease)

$37.88 to $41.31 $38.56 to $41.99 $39.12 to $42.55 $40.99 to $44.42 $44.10 to $47.53 $56.50 to $59.93 $75.04 to $78.47 $93.63 to $97.06

$38.93 to $42.57 $39.61 to $43.25 $41.49 to $45.13 $43.47 to $47.11 $46.77 to $50.41 $59.91 to $63.55 $79.56 to $83.20 $99.26 to $102.90

$1.05 to $1.26 $1.05 to $1.26 $2.37 to $2.58 $2.48 to $2.69 $2.67 to $2.88 $3.41 to $3.62 $4.52 to $4.73 $5.63 to $5.84

Total Budgetary Impact

Budgetary Impact

$1,450,155 $1,450,155

*The minimum of each range represents the residential fee, and the maximum of each range represents the commercial fee. ** The base rate is applied to usage of 3,000 gallons or less.

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WATER AND SEWER FUND ADOPTED FEE CHANGES 52122 - Water General We will see no increase on 5/8” and 1” meters and a six percent (6%) increase on all 1 ½” and above meters on the base rate usage and a six percent (6%) increase on all meters with usage above the base rate for increased operation costs. The amounts estimated below were calculated based on a meter providing 10,000 gallons of sewer usage. Previous Description Fee 34010 – Water Metered Sales 5/8" Meter $41.13 to $57.37 1" Meter $47.37 to $63.61 1 1/2" Meter $54.27 to $70.51 2" Meter $71.63 to $87.87 3" Meter $202.18 to $218.42 4" Meter $250.41 to $266.65 6" Meter $363.08 to $379.32 8" Meter $491.89 to $508.13

Adopted Fee

Increase (Decrease)

Budgetary Impact

$42.46 to $59.68 $48.70 to $65.92 $57.48 to $74.70 $75.88 to $93.10 $214.27 to $231.49 $265.39 to $282.61 $384.82 to $402.04 $521.36 to $538.58

$1.33 to $2.31 $1.33 to $2.31 $3.21 to $4.19 $4.25 to $5.23 $12.09 to $13.07 $14.98 to $15.96 $21.74 to $22.72 $29.47 to $30.45

$3,449,610

Total Budgetary Impact

$3,449,610

*The minimum of each range represents the residential fee, and the maximum of each range represents the commercial fee. ** The base rate is applied to usage of 3,000 gallons or less.

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CITY OF AMARILLO Airport Fund Estimated Receipts, Expenditures & Available Cash

2022/23

2023/24

Original Budget

Revised Estimate

Proposed Budget

Available Funds, beginning of year

$9,161,597

$11,253,479

$9,881,829

Add Revenues: Operating Income Bond Proceeds Grant Income

13,596,782 — 5,323,354

14,856,681 — 4,327,615

15,966,888 3,000,000 5,352,245

Total Revenues

18,920,136

19,184,296

24,319,133

Total Available Resources

28,081,733

30,437,775

34,200,962

Deduct Expenditures: Operating, less depreciation Capital Debt Service Pmts - Principal Debt Service Pmts - Interest

15,548,377 6,334,939 — —

14,220,997 6,334,949 — —

15,804,323 11,864,745 30,000 226,146

21,883,316

20,555,946

27,925,214

Available Funds, end of year

6,198,417

9,881,829

6,275,748

Less Reserves: Sick Leave and Annual Leave

319,726

356,788

363,924

$5,878,691

$9,525,041

$5,911,824

Total Expenditures

Adjusted Available Funds, end of year Three Months Operating Reserve Capital Reserve Target Reserve

$3,951,081 2,000,000 $5,951,081

Available Cash Flow Over (Under) Reserve

$(39,257)

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5400- Airport - Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

5400 - Airport Fund Intergovernmental Revenues 32825 - TxDOT Assistance

—

—

37,500

37,500

37,500

—

32800 - Intergovernmental Revenues

—

—

37,500

37,500

37,500

—

Airfield Fees and Commissions 34310 - Landing Fees 34315 - Passenger Facility Charge 34320 - Fuel Flowage Comm 34350 - Cargo Landing Fees 34360 - Gen Av and Military Landing Fe 34300 - Airfield Fees and Commissions

611,719 978,215 125,815 4,295 84,291 1,804,334

767,822 1,327,703 128,479 4,233 88,990 2,317,226

750,000 1,360,000 150,000 4,200 93,120 2,357,320

1,012,000 1,384,000 150,000 4,225 100,000 2,650,225

1,286,216 1,400,000 150,000 — 100,000 2,936,216

536,216 40,000 — (4,200) 6,880 578,896

Terminal Building Area Rental 34410 - Airline Rentals 34420 - Restaurant Commissions 34460 - Other Terminal Building 34470 - Car Rental Commissions 34471 - Customer Facility Charge 34472 - CONRAC Fuel Revenue 34480 - Auto Parking Commission 34400 - Terminal Building Area Rental

2,795,071 157,161 112,596 526,859 411,816 146,068 2,258,155 6,407,727

2,854,184 210,955 111,660 1,127,026 518,049 223,155 3,303,904 8,348,933

2,856,000 225,000 110,000 1,300,000 582,000 232,800 4,000,000 9,305,800

3,200,000 300,000 300,000 1,600,000 568,000 272,600 4,200,000 10,440,600

3,960,000 336,964 130,000 1,500,000 582,000 348,000 4,700,000 11,556,964

1,104,000 111,964 20,000 200,000 — 115,200 700,000 2,251,164

Other Building & Ground Rental 34620 - Arden Companies Lease 34630 - Intl Aerospace Coatings Lease 34631 - Wilmax Lease 34632 - Marcee Properties Lease 34640 - Bell Helicopter Rents 34650 - Fixed Base Operator Lea 34660 - Other Build Rentls – Ai 34665 - PRANA Master Lease 34670 - Fuel Storage Rentals

332,838 399,771 15,000 45,000 503,978 189,203 39,809 174,757 188,730

329,859 499,240 14,264 45,000 521,779 76,336 47,786 134,339 233,701

345,545 444,000 15,004 45,000 533,000 220,000 48,000 117,977 —

345,545 500,000 15,004 45,000 536,283 220,000 48,000 167,456 250,799

332,836 540,942 15,000 45,000 559,044 220,000 49,650 167,456 259,350

(12,709) 96,942 (4) — 26,044 — 1,650 49,479 259,350

34680 - Ground Rentals 34715 - Ground Transportation Fees 34600 - Other Building & Ground Rental

35,249 26,800 1,951,135

18,337 31,958 1,952,599

22,420 30,180 1,821,126

22,420 32,475 2,182,982

18,000 30,180 2,237,458

(4,420) — 416,332

— —

17,500 17,500

2,000 2,000

21,000 21,000

42,000 42,000

40,000 40,000

4,496,777 44,038 4,540,814

4,389,174 49,585 4,438,758

3,875,854 50,000 3,925,854

2,856,115 50,000 2,906,115

3,864,745 50,000 3,914,745

(11,109) — (11,109)

44,888 (35,742) — 9,146

89,845 (1,119) 309,845 398,572

5,171 — — 5,171

850,000 — — 850,000

500,000 — — 500,000

494,829 — — 494,829

Revenues

Other 34700 - Advertising Commission 34800 - Other Revenue from Other Agencies 35610 - Grant In Aid – Federal 35700 - Grants - State 35500 - Revenue from Other Agencies Interest Earnings 37110 - Interest Income 37115 - Unrealized G/L 37125 - Other Interest Income 37109 - Interest Earnings

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5400- Airport - Description

2020 Actual

2021 Actual

2,500 2,500

1,500 1,500

2,125 2,125

1,500 1,500

2,900 2,900

775 775

Miscellaneous Revenue 37130 - Discounts Earned 37140 - Returned Check Fees 37141 - Merchant Service Fees 37410 - Miscellaneous Revenue 37440 - Asset Sale Proceeds 37451 - TSA LEO Reimbursement 37465 - NBV Asset Disposal 37400 - Miscellaneous Revenue

— — (41,380) 50,496 — 109,500 (23,197) 95,419

8 60 (65,504) 79,999 1,645,360 109,500 (1,106,917) 662,506

— — (58,000) 50,000 — 110,700 — 102,700

142 — (75,268) 50,000 — 109,500 — 84,374

— — (100,350) 76,000 — 110,700 — 86,350

— — (42,350) 26,000 — — — (16,350)

Operating Transfers In 39595 - Transfer In From AHFC

930,000

—

(1,360,000)

—

—

1,360,000

39676 - Tsf in fr Airport PFC Fu 39100 - Operating Transfers In

— 930,000

1,115,000 1,115,000

1,360,000 —

— —

— —

(1,360,000) —

15,741,075

19,252,594

17,559,596

19,174,296

21,314,133

3,754,537

2,303,397 73,170 — 522,415 2,859 55,386 10,027 7,270 4,283 15,321 58,820 914 34,342 146,842 92,246 (12,200) 3,315,092

2,624,720 75,951 — 571,606 3,008 62,335 10,614 6,358 3,955 15,451 66,289 1,462 39,200 167,340 (81,545) (13,494) 3,553,250

3,389,562 71,940 — 721,670 3,442 138,656 12,000 8,316 4,200 15,602 — 1,613 50,595 216,021 428,355 84,669 5,146,641

3,338,577 81,224 330 697,123 4,092 96,142 17,772 7,688 5,286 16,203 — 1,873 49,802 213,080 418,277 85,750 5,033,219

4,010,223 86,681 20,555 790,404 5,966 142,815 12,000 8,712 6,600 16,560 — 2,952 60,042 256,638 616,974 100,617 6,137,739

620,661 14,741 20,555 68,734 2,524 4,159 — 396 2,400 958 — 1,339 9,447 40,617 188,619 15,948 991,098

76,466 76,466

93,426 93,426

80,000 80,000

92,802 92,802

80,000 80,000

— —

3,391,558

3,646,676

5,226,641

5,126,021

6,217,739

991,098

8,398 1,784 1,279 7,708

10,268 4,798 837 8,596

12,000 4,000 5,000 15,428

12,000 4,000 5,000 12,000

13,300 7,800 2,100 —

1,300 3,800 (2,900) (15,428)

Rent 37155 - Surface Land Rental 37150 - Rent

Total Revenues

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Expenditures Personal Services Personal Services 41100 - Salaries and Wages 41300 - Incentive 41500 - PFP 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance 42520 - Uniform/Clothing Allowan 42540 - Tool Allowance 42550 - Communications Allowance 42560 - Change in Sick and Annua 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41000 - Personal Services Overtime Pay 41620 - Unscheduled 41600 - Overtime Pay Personal Services Supplies General Supplies 51110 - Office Expense 51115 - Employee Recognition Program 51120 - Safety Program 51200 - Operating

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5400- Airport - Description

2020 Actual

2021 Actual

51220 - Badge Office Supplies 51250 - Janitor 51300 - Clothing and Linen 51350 - Chemical and Medical 51400 - Photographic 51410 - Vaccines 51420 - Snow Removal Supplies 51425 - Terminal Equipment 51760 - WHMP Program Management 51810 - CONRAC Fuel Expense 51850 - Minor Tools 51950 - Minor Office Equipment 51955 - Furniture 51970 - Software 51980 - IT Hardware 52000 - Ammunition 52050 - Auto Parts

12,334 126 18,487 17,067 — — 70,687 1,001 2,681 163,677 1,531 470 4,414 286,405 20,945 239 20,270

3,518 47,786 17,792 18,212 159 — 81,254 59 86,167 243,490 2,317 641 5,790 114,217 35,325 5,796 15,403

6,000 70,150 42,039 5,000 — 200 161,000 — 65,000 200,000 2,500 1,500 43,500 103,999 152,200 17,351 18,000

6,000 51,395 42,039 5,000 — — 81,387 — 65,000 235,000 2,500 1,500 33,792 103,999 133,510 10,000 18,000

6,000 81,000 600 5,000 — 100 120,000 — 35,000 300,000 2,000 250 9,600 209,000 75,000 — 24,000

— 10,850 (41,439) — — (100) (41,000) — (30,000) 100,000 (500) (1,250) (33,900) 105,001 (77,200) (17,351) 6,000

52120 - Tires and Tubes Other 51116 - Employee Recognition Program Airport FAC

10,294 —

4,742 —

35,000 —

35,000 —

15,000 500

(20,000) 500

51121 - Employee Recognition Program Airport Operations

—

—

—

—

500

500

51122 - Employee Recognition Program Airport Police

—

—

—

—

500

500

51201 - Operating Airport FAC 51203 - Operating Airport Police 51301 - Clothing and Linen Airport Info Tech 51302 - Clothing and Linen Airport Operations

— — — —

— — — —

— — — —

— — — —

1,000 16,219 500 2,000

1,000 16,219 500 2,000

51303 - Clothing and Linen Airport FAC 51304 - Clothing and Linen Airport Police 51851 - Minor Tools Airport Airside 51852 - Minor Tools Info Tech 51853 - Minor Tools L/F 52001 - Ammunition Airport Operations 52002 - Ammunition Airport Police 51100 - General Supplies

— — — — — — — 649,798

— — — — — — — 707,169

— — — — — — — 959,867

— — — — — — — 857,122

9,000 25,024 2,000 2,000 2,000 1,800 17,350 986,143

9,000 25,024 2,000 2,000 2,000 1,800 17,350 26,276

Energy 51800 - Fuel & Oil 53100 - Natural Gas 53150 - Electricity 53200 - Water and Sewer 53000 - Energy

44,298 137,388 375,939 59,047 616,672

52,216 225,775 456,388 59,155 793,534

42,893 229,532 476,340 65,573 814,338

120,623 195,306 622,238 57,358 995,525

129,067 208,977 665,795 61,373 1,065,212

86,174 (20,555) 189,455 (4,200) 250,874

Books and Periodicals 55100 - Publications 55000 - Books and Periodicals

2,050 2,050

2,995 2,995

200 200

550 550

200 200

— —

1,268,521

1,503,698

1,774,405

1,853,197

2,051,555

277,150

986 235,547 —

844 359,688 —

700 350,000 —

1,000 350,000 —

800 74,000 225,000

100 (276,000) 225,000

Supplies Contractual Services Contractual Services 61200 - Postage 61300 - Advertising 61327 - Miscellaneous

202

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

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5400- Airport - Description

2020 Actual

2021 Actual

5,832 2,050 50 501,386 455,027 208,489 15,449 9,766 — — — — — — — — 1,434,582

6,238 9,167 595 604,777 894,270 218,885 17,925 939 — — — — — — — — 2,113,327

7,725 15,880 1,000 500,000 555,000 414,500 16,000 1,200 — — — — — — — — 1,862,005

7,725 15,000 500 712,000 555,000 414,500 16,000 1,200 — — — — — — — — 2,072,925

1,150 3,800 11,100 394,767 409,255 103,000 18,000 1,000 175,000 1,500 — 1,375 950 560 1,100 2,280 1,424,637

(6,575) (12,080) 10,100 (105,233) (145,745) (311,500) 2,000 (200) 175,000 1,500 — 1,375 950 560 1,100 2,280 (437,368)

Other Professional 63140 - Audit Fee 63000 - Other Professional

8,020 8,020

8,100 8,100

9,000 9,000

9,000 9,000

9,000 9,000

— —

Cleaning Services 67310 - Janitorial Service Cont 67320 - Extermination 67000 - Cleaning Services

— 24,043 24,043

5,005 25,536 30,541

26,000 25,000 51,000

— 25,000 25,000

20,000 30,000 50,000

(6,000) 5,000 (1,000)

Repair and Maint Services 68100 - R & M - Building 68101 - R&M - Bldg - Terminal 68102 - R&M - Bldg - Airfield 68103 - R&M - Bldg - FS #10 & Tr 68300 - R & M - Improvements 68301 - R&M - Impr - Terminal 68302 - R&M - Impr - Airfield 68303 - R&M - Impr - FS #10 & Tr 68304 - R&M - Impr - Inline System 68305 - R&M Boarding Bridges 68306 - R&M Fire and Security Systems 68307 - R&M Elevator/Escalator 68308 - R&M HVAC 68309 - R&M Parking Garage 68310 - R & M Other Improvements 68311 - R&M SRE Shop 68400 - R & M - Irrigation 68500 - R & M - Streets 68615 - Misc. Fuel Powered Equi 68640 - Machinery 68650 - Shop Equipment 68660 - Audio/Video Equipment 68670 - Communications Equipmen 68680 - Other Equipment 68710 - Auto Repair & Maint 68104 - R & M - Terminal Lighting 68105 - R & M - Terminal Plumbing

781 50,450 611,310 3,351 15,551 33,499 88,104 2,245 33,817 13,072 16,805 — 38,761 4,441 1,085 5,294 1,846 — 195 805 4,446 23,363 47,157 13,202 10,298 — —

33 81,058 56,570 33,298 77,628 12,990 5,104 2,786 35,367 28,529 27,446 — 52,007 362 3,782 9,757 5,184 2,986 4,143 7,016 3,663 21,764 8,938 14,756 9,533 — 8,898

— 95,000 387,000 7,000 80,000 45,000 100,000 45,000 55,000 60,000 66,000 28,000 58,001 5,000 4,000 12,000 10,000 4,000 3,000 6,000 3,000 30,000 88,001 25,000 30,000 20,000 10,000

— 95,000 387,000 7,000 50,000 45,000 100,000 45,000 50,000 60,000 60,000 28,000 58,000 5,000 3,618 12,000 10,000 4,000 3,000 34,000 3,517 30,000 38,000 15,000 30,000 20,000 40,000

— 50,000 150,000 7,000 88,000 60,000 100,000 20,000 60,000 90,000 30,000 77,000 55,000 4,000 3,000 7,000 10,000 3,000 2,000 5,000 3,000 10,000 64,000 5,000 30,000 25,000 45,000

— (45,000) (237,000) — 8,000 15,000 — (25,000) 5,000 30,000 (36,000) 49,000 (3,001) (1,000) (1,000) (5,000) — (1,000) (1,000) (1,000) — (20,000) (24,001) (20,000) — 5,000 35,000

61400 - Dues 61410 - Tuition 61415 - Safety Training 61500 - Administrative Service Charge 62000 - Professional 62010 - Service Agreements 62020 - TSA Background Checks 62040 - SICP ACM Program Management 62220 - Leased Equipment Expense 61401 - Dues Airport FAC 61402 - Dues Airport Info Tech 61403 - Dues Airport Operations 61404 - Dues Airport Police 61411 - Tuition Airport Operations 61413 - Tuition Airport FAC 61416 - Tuition Airport Police 60000 - Contractual Services

203

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

5400- Airport - Description

2020 Actual

2021 Actual

— —

— —

16,100 —

16,100 —

40,000 35,000

23,900 35,000

68319 - R&M Plumbing Airport L/F 68321 - R&M HVAC Airport L/F 68323 - R&M Lighting Airport L/F 68641 - Machinery Airport L/F 68000 - Repair and Maint Services

— — — — 1,019,879

— — — — 513,598

— — — — 1,292,102

— — — — 1,249,235

8,000 4,000 4,000 3,000 1,097,000

8,000 4,000 4,000 3,000 (195,102)

Rentals 69100 - Rental Land & Buildings 69220 - Rental Other Equipment 69300 - Leased Computer Software 69000 - Rentals

16,573 560 — 17,133

90,671 3,109 — 93,780

50,000 4,000 148,000 202,000

50,000 4,000 100,000 154,000

65,000 4,000 425,000 494,000

15,000 — 277,000 292,000

Contractual Services

2,503,657

2,759,347

3,416,107

3,510,160

3,074,637

(341,470)

Other Charges Other Charges 74000 - Printing and Binding 75100 - Travel 75300 - Meals and Local 76000 - Depreciation 75101 - Travel Airport Operations 75102 - Travel Airport Police 75103 - Travel Airport Info Tech 75104 - Travel Airport FAC 75301 - Meals and Local Airport FAC 75302 - Meals and Local Airport Operations 70000 - Other Charges

186 16,451 4,767 6,264,994 — — — — — — 6,286,398

155 4,870 5,577 6,698,760 — — — — — — 6,709,362

400 134,000 7,000 5,971,881 — — — — — — 6,113,281

2,000 40,000 7,175 6,503,693 — — — — — — 6,552,868

150 64,000 3,000 5,652,082 25,000 10,000 5,000 20,000 1,800 1,000 5,782,032

(250) (70,000) (4,000) (319,799) 25,000 10,000 5,000 20,000 1,800 1,000 (331,249)

400,578 400,578

815,966 815,966

874,334 874,334

874,334 874,334

984,545 984,545

110,211 110,211

Charges - Other 77450 - Administrative Other 77460 - Admin Other Governments 77470 - Service Charges - Other 77610 - Information Technology - City 78210 - Cash Over/Short 78230 - Loss on Bad Debt 78030 - Concession Relief Expense 77000 - Charges - Other

124,197 76,674 2,071,368 313,999 11 159,626 40,030 2,785,905

144,784 76,627 2,112,423 327,165 — (50,165) — 2,610,835

144,784 74,741 2,112,423 350,067 — 1,500 — 2,683,515

144,784 74,741 2,112,423 350,067 117 6,000 — 2,688,132

261,198 74,741 2,231,113 367,570 — — — 2,934,622

116,414 — 118,690 17,503 — (1,500) — 251,107

Other Charges

9,472,881

10,136,163

9,671,130

10,115,334

9,701,199

30,069

— — — — —

— — — — —

— — — — —

— — — — —

2,000 3,000 3,000 3,000 11,000

2,000 3,000 3,000 3,000 11,000

68106 - R & M - Terminal Water Treatment 68317 - R&M Fire and Security Sys Airport L/ F

Insurance 71100 - Insurance and Bonds 71000 - Insurance

Capital Outlay Machinery & Equipment 84111 - Misc. Fuel Powered Equip Airport L/F 84311 - Shop EquipmentAirport L/F 84911 - Other Equipment Airport Airside 84912 - Other Equipment Airport L/F 84000 - Machinery & Equipment

204

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

5400- Airport - Description

2020 Actual

2021 Actual

—

—

—

—

11,000

11,000

Operating Transfers Operating Transfers 92115 - Airport 92120 - Information Services 92125 - Municipal Garage 92130 - General Construction 92000 - Operating Transfers

930,000 1,445 1,600 — 933,045

1,115,000 — — 328,198 1,443,198

1,360,000 71,978 — — 1,431,978

— 71,978 — 48,000 119,978

— — — 400,000 400,000

(1,360,000) (71,978) — 400,000 (1,031,978)

Operating Transfers

933,045

1,443,198

1,431,978

119,978

400,000

(1,031,978)

Total Expenditures

17,569,662

19,489,081

21,520,261

20,724,690

21,456,130

(64,131)

Net Total

(1,828,587)

(236,487)

(3,960,665)

(1,550,394)

(141,997)

3,818,668

Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

16,099,649 540,013 930,000 17,569,662

17,670,944 703,137 1,115,000 19,489,081

19,529,036 631,225 1,360,000 21,520,261

20,718,732 737,673 — 21,456,405

Capital Outlay

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Expenditures 54110 - Department of Aviation 54170 - Rental Car Facility 54200 - Airport PFC fund

Total Expenditures

205

20,104,308 620,382 — 20,724,690

1,189,696 106,448 — 1,296,144

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206

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CITY OF AMARILLO Drainage Utility Estimated Receipts, Expenditures & Available Cash

2022/23

2023/24

Original Budget

Revised Estimate

Proposed Budget

Available Funds, beginning of year

$5,958,623

$4,694,476

$3,444,688

Add Revenues: Operating Income Bond Proceeds

7,509,602 5,000,000

8,846,228 5,000,000

12,269,649 42,800,000

Total Revenues

12,509,602

13,846,228

55,069,649

Total Available Resources

18,468,225

18,540,704

58,514,337

Deduct Expenditures: Operating, less depreciation Nominal Capital Capital Debt Service Pmts - Principal Debt Service Pmts - Interest

3,940,026 — 8,850,000 1,440,109 860,805

3,975,986 — 8,850,000 1,485,000 785,030

3,932,325 — 46,000,000 3,030,000 2,450,945

15,090,940

15,096,016

55,413,270

Available Funds, end of year

3,377,285

3,444,688

3,101,067

Less Reserves: Sick Leave and Annual Leave

53,712

88,246

90,011

$3,323,573

$3,356,442

$3,011,056

Total Expenditures

Adjusted Available Funds, end of year Three Months Operating Reserve Capital Reserve Target Reserve

$983,081 2,000,000 $2,983,081

Available Cash Flow Over (Under) Reserve

$27,975

207

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Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Other 34755 - Drainage Assessment 34800 - Other

6,428,931 6,428,931

6,836,305 6,836,305

7,403,572 7,403,572

7,619,719 7,619,719

11,209,022 11,209,022

3,805,450 3,805,450

Fines & Forfeitures 35218 - Forfeited Disc.-Drainage 35000 - Fines & Forfeitures

100,032 100,032

65,686 65,686

102,000 102,000

26,509 26,509

60,627 60,627

(41,373) (41,373)

Construction Participation 35420 - Owner Participation 35300 - Construction Participation

618,463 618,463

107,921 107,921

— —

— —

— —

— —

Interest Earnings 37110 - Interest Income 37115 - Unrealized G/L 37109 - Interest Earnings

22,653 (13,319) 9,334

163,170 — 163,170

4,030 — 4,030

1,200,000 — 1,200,000

1,000,000 — 1,000,000

995,970 — 995,970

— —

— —

5,000,000 5,000,000

— —

— —

(5,000,000) (5,000,000)

7,156,760

7,173,082

12,509,602

8,846,228

12,269,649

(239,953)

725,071 12,324 — 194,123 1,454 35,588 5,784 5,000 2,314 7,775 385 10,423 44,567 28,471 (15,035) 9,540 1,067,785

581,931 7,756 — 165,380 904 27,659 5,784 — 2,314 35,587 410 8,469 36,213 (51,969) (22,667) 22,039 819,811

1,275,126 21,557 — 371,968 1,894 102,850 5,772 — 2,308 — 824 18,694 79,930 157,782 31,328 2,500 2,072,533

1,002,822 8,054 — 234,994 1,382 65,144 5,776 — 2,309 — 708 14,557 62,169 122,228 25,062 18,256 1,563,461

1,333,810 8,400 4,603 307,440 2,514 105,936 6,000 — 2,400 — 1,312 19,585 83,733 201,240 32,822 12,500 2,122,295

58,684 (13,157) 4,603 (64,528) 620 3,086 228 — 92 — 488 891 3,803 43,458 1,494 10,000 49,762

4,714 550 1,114 39,879 — 5,962

3,005 566 480 973,984 25 5,521

4,260 1,280 750 39,640 500 8,600

3,373 697 183 39,640 25 4,139

4,260 1,280 750 39,640 500 8,600

— — — — — —

Revenues

Proceeds from LTerm Debt 39810 - Proceeds from LT Debt 39800 - Proceeds from LTerm Debt

Total Revenues Expenditures Personal Services Personal Services 41100 - Salaries and Wages 41300 - Incentive 41500 - PFP 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance 42530 - Moving Expense 42550 - Communications Allowance 42560 - Change in Sick and Annua 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled 41000 - Personal Services General Supplies 51110 - Office Expense 51115 - Employee Recognition Program 51120 - Safety Program 51200 - Operating 51250 - Janitor 51300 - Clothing and Linen

208

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Description

2020 Actual

2021 Actual

168 2,769 8,010 547 506 — 11,186 9,933 67,763 3,987 157,089

742 2,353 839 6,328 106 — 7,340 11,808 62,985 2,838 1,078,919

200 — — 2,500 100 — 36,782 14,212 144,629 5,509 258,962

532 2,368 1,067 323 106 200 7,643 14,065 31,111 3,373 108,845

200 1,300 — 2,500 100 — 8,178 15,050 33,289 3,609 119,256

— 1,300 — — — — (28,604) 838 (111,340) (1,900) (139,706)

436 276 8,836 —

— 260 51 194

50 500 22,000 —

8 461 7,303 336

50 500 22,000 —

— — — —

68300 - R & M - Improvements 68310 - R & M Other Improvements 68500 - R & M - Streets 68610 - Office Equipment 68615 - Misc. Fuel Powered Equi 68650 - Shop Equipment 68660 - Audio/Video Equipment 68680 - Other Equipment 69100 - Rental Land & Buildings 69210 - Rental City Equipment 69300 - Leased Computer Software 60000 - Contractual Services

4,357 — 19,400 — — — — — 1,242 857,862 — 892,408

366 — — 45 — — 190 — 2,334 874,531 — 877,972

40,819 2,000 10,000 1,500 2,000 1,000 39,686 15,900 500 960,254 54,000 1,150,209

763 — — 45 — — 31,233 — 844 973,159 — 1,014,152

40,819 2,000 10,000 1,500 2,000 1,000 39,686 15,900 500 1,030,181 54,000 1,220,136

— — — — — — — — — 69,927 — 69,927

Other Charges 72000 - Communication 75100 - Travel 75300 - Meals and Local 76000 - Depreciation 71100 - Insurance and Bonds 77200 - License and Permits 77450 - Administrative Other 77610 - Information Technology - City 78210 - Cash Over/Short 78230 - Loss on Bad Debt 70000 - Other Charges

1,316 — — 319,530 16,000 — 105,518 32,090 33 972,095 1,446,581

1,368 — — 371,901 23,652 — 111,572 40,845 — 938,585 1,487,923

1,000 4,000 — 506,891 21,935 900 111,572 43,627 — 322,788 1,012,713

1,367 — 195 374,816 21,935 1,112 111,572 43,693 — 964,514 1,519,204

1,000 4,000 — 618,635 13,940 900 129,632 45,878 — 322,788 1,136,773

— — — 111,744 (7,995) — 18,060 2,251 — — 124,060

690,447 (378) 690,070

639,783 4,340 644,123

860,805 2,500 863,305

785,030 91,140 876,170

2,450,945 2,500 2,453,445

1,590,140 — 1,590,140

Inter Reimbursements 90180 - Sales to Other Department 90000 - Inter Reimbursements

— —

(540) (540)

(50,000) (50,000)

— —

(50,000) (50,000)

— —

Operating Transfers 92120 - Information Services 92130 - General Construction

36 —

400 369,222

— —

— 54,000

— —

— —

51350 - Chemical and Medical 51850 - Minor Tools 51950 - Minor Office Equipment 52050 - Auto Parts 52120 - Tires and Tubes Other 52050.LABOR - Auto Parts Labor 51800 - Fuel & Oil 53100 - Natural Gas 53150 - Electricity 53200 - Water and Sewer 51100 - General Supplies Contractual Services 61200 - Postage 61410 - Tuition 62000 - Professional 68100 - R & M - Building

Debt Service 89200 - Bond Interest Payments 89300 - Fiscal Agent Bond Fees 89000 - Debt Service

209

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

Description

2020 Actual

2021 Actual

36

369,622

—

54,000

—

—

Total Expenditures

4,253,970

5,277,829

5,307,722

5,135,832

7,001,905

1,694,183

Net Total

2,902,790

1,895,253

7,201,880

3,710,396

5,267,744

(1,934,136)

Description

2020 Actual

2021 Actual

4,253,970 4,253,970

5,277,829 5,277,829

92000 - Operating Transfers

2022 Budget 2022 Revised Estimate

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

2023 Dept Dept Request Request Variance

Expenditures 56100 - Drainage Utility

Total Expenditures

210

5,307,722 5,307,722

5,135,832 5,135,832

7,001,905 7,001,905

1,694,183 1,694,183

Return to Table of Contents

DRAINAGE UTILITY FUND ADOPTED FEE CHANGES 56100 – Drainage Utility The Drainage Utility Fund will see a forty-seven point one percent (47.1%) increase in drainage utility fee rates to fund drainage utility capital needs and increased operation costs. Description 34755 – Drainage Assessment Small Residential Typical Residential Large Residential Commercial (ERU Rate – cost per ERU per month)

Previous Fee

Adopted Fee

Increase (Decrease)

$2.29 $3.36 $5.08

$3.37 $4.94 $7.47

$1.08 $1.58 $2.39

$3.36

$4.94

$1.58

Total Budgetary Impact

Budgetary Impact

$3,589,022 $3,589,022

211

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212

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CITY OF AMARILLO Fleet Services Fund Estimated Receipts, Expenditures & Available Cash

2022/23

2023/24

Original Budget

Revised Estimate

Proposed Budget

Available Funds, beginning of year

$7,679,180

$4,923,663

$4,486,332

Add Revenues: Operating Income

19,813,477

21,299,360

21,538,251

Total Revenues

19,813,477

21,299,360

21,538,251

Total Available Resources

27,492,657

26,223,023

26,024,583

Deduct Expenditures: Operating, less depreciation Nominal Capital Capital Debt Service Pmts - Principal Debt Service Pmts - Interest

12,530,989 — 7,000,000 176,000 124,000

14,116,410 7,000,000 — 470,000 150,281

14,003,290 — 5,000,000 475,000 147,000

19,830,989

21,736,691

19,625,290

Available Funds, end of year

7,661,668

4,486,332

6,399,293

Less Reserves: Sick Leave and Annual Leave

265,363

268,730

274,105

$7,396,305

$4,217,602

$6,125,188

Total Expenditures

Adjusted Available Funds, end of year Three Months Operating Reserve Capital Reserve Target Reserve

$3,500,823 3,000,000 $6,500,823

Available Cash Flow Over (Under) Reserve

$(375,635)

213

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Fleet - 6100 - Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Interdepart Rental & User Chgs 34910 - Fleet Equipment Rental 34900 - Interdepart Rental & User Chgs

17,681,149 17,681,149

18,172,664 18,172,664

19,468,709 19,468,709

19,396,947 19,396,947

20,951,538 20,951,538

1,482,829 1,482,829

Operating Revenues

17,681,149

18,172,664

19,468,709

19,396,947

20,951,538

1,482,829

Non-Oper Revenues Interest Earnings 37110 - Interest Income 37115 - Unrealized G/L 37109 - Interest Earnings

37,317 (17,908) 19,410

102,118 (1,371) 100,747

8,055 — 8,055

1,200,000 — 1,200,000

250,000 — 250,000

241,945 — 241,945

Non-Oper Revenues

19,410

100,747

8,055

1,200,000

250,000

241,945

Other Financing Sources Miscellaneous Revenue 37130 - Discounts Earned 37145 - Insurance Recoveries 37410 - Miscellaneous Revenue 37435 - Sale of Scrap 37460 - Gn/Lss on Prop Disposal 37465 - NBV Asset Disposal 37400 - Miscellaneous Revenue

— 43,158 1,889 3,154 302,611 (47,765) 303,047

— — — 12,731 188,676 (80,654) 120,754

13 — — 11,700 325,000 — 336,713

— — — 3,935 463,488 — 467,423

13 — — 11,700 325,000 — 336,713

— — — — — — —

Other Financing Sources

303,047

120,754

336,713

467,423

336,713

—

Transfers In Operating Transfers In 39110 - Tsf In fr General Fund 39350 - Tsf In from Gen Construc 39420 - Tsf In Fr CO Bond Proceeds 39555 - Tsf In fr Summer Lunch 2300 39500 - Tsf In fr Risk Managemen 39530 - Tsf In fr Airport 39650 - Tsf In fr Emergency Mgt Grant 39470 - Tsf in from Water & Sewe 39100 - Operating Transfers In

466,969 1,800 949,419 48,640 26,523 1,600 19,891 — 1,514,842

1,488 — — — — — — 83,266 84,754

— — — — — — — — —

44,990 — — — — — 190,000 — 234,990

— — — — — — — — —

— — — — — — — — —

Transfers In

1,514,842

84,754

—

234,990

—

—

Total Revenues

19,518,448

18,478,919

19,813,477

21,299,360

21,538,251

1,724,774

1,426,971 38,693 — 342,812 1,965 69,167

1,450,656 32,618 — 331,579 1,954 69,721

1,855,270 40,382 — 477,406 2,240 86,477

1,737,811 29,977 — 369,596 3,055 79,186

2,258,657 34,500 — 428,820 3,985 89,071

403,387 (5,882) — (48,586) 1,745 2,594

Revenues

Expenditures Personal Services Personal Services 41100 - Salaries and Wages 41300 - Incentive 41500 - PFP 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation

214

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Fleet - 6100 - Description

2020 Actual

2021 Actual

6,016 39,385 2,407 (969) 619 21,266 90,715 32,399 (21,617) 2,049,829

6,016 36,023 2,407 8,570 879 21,380 90,088 (125,370) (29,621) 1,896,900

6,000 42,000 2,400 — 1,158 27,937 119,454 229,367 46,819 2,936,910

6,726 40,034 2,403 — 1,077 26,281 110,568 217,158 44,502 2,668,374

6,000 48,000 2,400 — 1,845 34,098 145,786 350,374 57,142 3,460,678

— 6,000 — — 687 6,161 26,332 121,007 10,323 523,768

33,621 33,621

24,155 24,155

20,000 20,000

64,559 64,559

20,000 20,000

— —

Personal Services

2,083,449

1,921,055

2,956,910

2,732,933

3,480,678

523,768

Supplies General Supplies 51110 - Office Expense 51115 - Employee Recognition Program 51120 - Safety Program 51200 - Operating 51250 - Janitor 51300 - Clothing and Linen 51350 - Chemical and Medical 51850 - Minor Tools 51950 - Minor Office Equipment 52050 - Auto Parts 52120 - Tires and Tubes Other 54000 - Food 52050.LABOR - Auto Parts Labor 51100 - General Supplies

3,863 112 354 69,051 — 7,031 28 8,102 — 3,609,278 599,891 1,369 — 4,299,079

1,974 229 — 62,392 3 9,409 — 10,035 — 4,218,410 467,839 3,622 — 4,773,913

3,000 1,800 1,000 80,000 — 10,250 180 12,000 3,500 3,775,002 480,000 5,000 — 4,371,732

3,000 1,800 1,000 80,000 — 10,250 180 12,000 942 3,330,000 480,000 5,000 1,410,001 5,334,173

3,000 1,800 1,000 80,000 — 10,250 180 12,000 — 4,275,002 480,000 5,000 — 4,868,232

— — — — — — — — (3,500) 500,000 — — — 496,500

Energy 51800 - Fuel & Oil 53000 - Energy

2,157,617 2,157,617

3,324,145 3,324,145

3,517,979 3,517,979

3,685,009 3,685,009

3,942,960 3,942,960

424,981 424,981

Supplies

6,456,696

8,098,058

7,889,711

9,019,182

8,811,192

921,481

Contractual Services Contractual Services 61200 - Postage 61410 - Tuition 62000 - Professional 62220 - Leased Equipment Expense 60000 - Contractual Services

27 12,459 96,264 — 108,750

37 6,756 154,360 8,630 169,783

216 30,500 21,000 1,310,310 1,362,026

216 30,500 21,000 1,310,310 1,362,026

216 30,500 21,000 1,310,310 1,362,026

— — — — —

Other Professional 63200 - Auto Part Contractual Services 63000 - Other Professional

236,640 236,640

265,499 265,499

265,000 265,000

265,000 265,000

265,000 265,000

— —

1,213

753

1,100

1,100

1,100

—

42510 - Car Allowance 42540 - Tool Allowance 42550 - Communications Allowance 42560 - Change in Sick and Annua 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41000 - Personal Services Overtime Pay 41620 - Unscheduled 41600 - Overtime Pay

Cleaning Services 67500 - Laundry

215

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

Fleet - 6100 - Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

67000 - Cleaning Services

1,213

753

1,100

1,100

1,100

—

Repair and Maint Services 68650 - Shop Equipment 68000 - Repair and Maint Services

68,862 68,862

40,547 40,547

50,000 50,000

50,000 50,000

50,000 50,000

— —

Rentals 69210 - Rental City Equipment 69220 - Rental Other Equipment 69300 - Leased Computer Software 69000 - Rentals

73,764 139,368 — 213,132

76,646 53,345 — 129,991

77,485 140,000 12,000 229,485

87,142 155,000 — 242,142

92,471 230,000 12,000 334,471

14,986 90,000 — 104,986

Contractual Services

628,595

606,572

1,907,611

1,920,268

2,012,597

104,986

— 681 — 6,341,192 6,341,873

— 1,640 — 6,190,961 6,192,601

2,000 3,000 — 7,146,909 7,151,909

— 3,000 146 5,521,268 5,524,414

2,000 3,000 — 7,498,691 7,503,691

— — — 351,782 351,782

865,161 865,161

914,035 914,035

859,987 859,987

859,987 859,987

782,366 782,366

(77,621) (77,621)

695,071 695,071

1,125,076 1,125,076

422,126 422,126

422,126 422,126

245,119 245,119

(177,007) (177,007)

62,142 248,166 15,860 74,002 38,406 23,568 462,144

60,733 242,953 15,860 67,470 40,193 — 427,209

60,733 242,953 15,860 72,224 — — 391,770

60,732 242,953 15,860 72,224 40,193 — 431,962

60,733 239,029 15,860 75,835 — — 391,457

— (3,924) — 3,611 — — (313)

Other Charges Capital Outlay Machinery & Equipment 84100 - Auto-Rolling Stock & Equ 84200 - Machinery General 84310 - Shop Equipment 84000 - Machinery & Equipment

8,364,248

8,658,920

8,825,792

7,238,489

8,922,633

96,841

— — — —

— — — —

— — 45,000 45,000

5,000,000 2,000,000 — 7,000,000

— — — —

— — (45,000) (45,000)

Capital Outlay Debt Service Debt Service 89200 - Bond Interest Payments 89000 - Debt Service

—

—

45,000

7,000,000

—

(45,000)

— —

— —

124,000 124,000

150,281 150,281

147,000 147,000

23,000 23,000

Debt Service

—

—

124,000

150,281

147,000

23,000

Other Charges Other Charges 72000 - Communication 75100 - Travel 75300 - Meals and Local 76000 - Depreciation 70000 - Other Charges Insurance 71100 - Insurance and Bonds 71000 - Insurance Depreciation 76600 - Amortization of Leased Assets 76000 - Depreciation Charges - Other 77420 - Administrative - Direct 77450 - Administrative Other 77470 - Service Charges - Other 77610 - Information Technology - City 78020 - Interest Expense 78250 - Inventory Over/Short 77000 - Charges - Other

216

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Fleet - 6100 - Description

2020 Actual

2021 Actual

(930,971) — (930,971)

(887,812) — (887,812)

(1,480,000) — (1,480,000)

(400,947) (450,121) (851,068)

(1,480,000) — (1,480,000)

— — —

(930,971)

(887,812)

(1,480,000)

(851,068)

(1,480,000)

—

1,007 58,736 59,743

— — —

— — —

— — —

— — —

— — —

59,743

—

—

—

—

—

Total Expenditures

16,661,761

18,396,793

20,269,024

27,210,085

21,894,100

1,625,076

Net Total

2,856,687

82,126

(455,547)

(5,910,725)

(355,849)

99,698

Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

9,510,699 7,151,062 16,661,761

11,164,126 7,232,667 18,396,793

11,270,321 8,998,703 20,269,024

13,086,914 8,807,186 21,894,100

Inter Reimbursements Inter Reimbursements 90180.LABOR - Sales to Other Departments 90180 - Sales to Other Department 90000 - Inter Reimbursements Inter Reimbursements Operating Transfers Operating Transfers 92120 - Information Services 92130 - General Construction 92000 - Operating Transfers Operating Transfers

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Expenditures 61110 - Fleet Services Operations 61120 - Equipment Replacement

Total Expenditures

217

13,087,520 14,122,565 27,210,085

1,816,593 (191,517) 1,625,076

Return to Table of Contents

218

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CITY OF AMARILLO Information Technology Fund Estimated Receipts, Expenditures & Available Cash

2022/23

2023/24

Original Budget

Revised Estimate

Proposed Budget

Available Funds, beginning of year

$2,866,438

$3,157,374

$3,272,307

Add Revenues: Operating Income

8,852,834

9,071,033

9,301,067

Total Revenues

8,852,834

9,071,033

9,301,067

Total Available Resources

11,719,272

12,228,407

12,573,374

Deduct Expenditures: Operating, less depreciation Nominal Capital Capital

9,046,519 — —

8,946,841 9,259 —

9,416,730 — 500,000

9,046,519

8,956,100

9,916,730

Available Funds, end of year

2,672,753

3,272,307

2,656,644

Less Reserves: Sick Leave and Annual Leave

366,591

352,999

360,059

$2,306,162

$2,919,308

$2,296,585

Total Expenditures

Adjusted Available Funds, end of year Three Months Operating Reserve Capital Reserve Target Reserve

$2,354,183 — 2,354,183

Available Cash Flow Over (Under) Reserve

$(57,598)

219

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IT - 6200 - Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Interdepart Rental & User Chgs 34920 - Interdepartmental Charg 34900 - Interdepart Rental & User Chgs

7,048,123 7,048,123

7,173,765 7,173,765

8,528,204 8,528,204

8,535,154 8,535,154

8,939,259 8,939,259

411,055 411,055

Operating Revenues

7,048,123

7,173,765

8,528,204

8,535,154

8,939,259

411,055

Non-Oper Revenues Interest Earnings 37110 - Interest Income 37115 - Unrealized G/L 37125 - Other Interest Income 37109 - Interest Earnings

13,295 (6,877) — 6,418

52,976 — 1,289 54,265

3,444 — — 3,444

200,000 — — 200,000

100,000 — — 100,000

96,556 — — 96,556

Rent 37154 - Other Rental Income 37150 - Rent

— —

2,271 2,271

— —

— —

— —

— —

Non-Oper Revenues

6,418

56,536

3,444

200,000

100,000

96,556

Other Financing Sources Miscellaneous Revenue 37410 - Miscellaneous Revenue 37435 - Sale of Scrap 37465 - NBV Asset Disposal 37400 - Miscellaneous Revenue

— — (8,094) (8,094)

63,363 900 — 64,263

65,000 — — 65,000

77,653 900 — 78,553

77,600 — — 77,600

12,600 — — 12,600

Other Financing Sources

(8,094)

64,263

65,000

78,553

77,600

12,600

Transfers In Operating Transfers In 39110 - Tsf In fr General Fund 39555 - Tsf In fr Summer Lunch 2300 39530 - Tsf In fr Airport 39470 - Tsf in from Water & Sewe 39100 - Operating Transfers In

124,249 63,803 — — 188,052

120,903 — — 63,654 184,557

120,554 63,654 71,978 — 256,186

121,694 — 71,978 63,654 257,326

120,554 — — 63,654 184,208

(63,654) (71,978) 63,654 (71,978)

Transfers In

188,052

184,557

256,186

257,326

184,208

(71,978)

Total Revenues

7,234,499

7,479,120

8,852,834

9,071,033

9,301,067

448,233

2,353,096 644 — 356,000 1,920 12,925 5,549

2,497,267 602 — 392,873 2,255 14,852 4,212

2,868,308 67,232 — 480,099 2,217 21,266 8,999

2,427,706 19,805 — 394,115 2,729 15,439 3,003

2,844,860 1,200 — 434,748 3,543 21,211 3,000

(23,448) (66,032) — (45,351) 1,326 (55) (5,999)

Revenues

—

Expenditures Personal Services Personal Services 41100 - Salaries and Wages 41300 - Incentive 41500 - PFP 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance

220

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IT - 6200 - Description

2020 Actual

2021 Actual

— 17,600 19,657 619 33,308 139,099 47,882 6,633 2,994,932

2,630 18,994 (6,403) 987 35,244 147,215 (177,418) 3,660 2,936,970

3,870 22,813 — 1,106 42,528 178,945 353,625 70,927 4,121,935

1,802 17,112 — 1,018 34,893 149,170 293,390 60,141 3,420,323

1,800 20,400 — 1,599 41,674 177,646 428,213 69,838 4,049,732

(2,070) (2,413) — 493 (854) (1,299) 74,588 (1,089) (72,203)

6,742 6,742

10,259 10,259

— —

8,528 8,528

— —

— —

3,001,673

2,947,228

4,121,935

3,428,851

4,049,732

(72,203)

5,655 130,108 — — 211 2,344 349 65,787 627,139 831,593

6,209 593,399 450 2,085 — 385 — 15,592 187,685 805,805

7,750 97,250 1,000 1,000 2,250 11,000 1,000 8,500 42,001 171,751

7,917 77,444 1,000 1,000 3,250 11,000 — 8,000 42,000 151,611

7,750 89,750 1,000 — 3,250 14,000 — 21,000 84,000 220,750

— (7,500) — (1,000) 1,000 3,000 (1,000) 12,500 41,999 48,999

— —

13,009 13,009

16,830 16,830

18,553 18,553

19,852 19,852

3,022 3,022

Supplies

831,594

818,814

188,581

170,164

240,602

52,021

Contractual Services Contractual Services 61100 - Communications Billing 61200 - Postage 61400 - Dues 61410 - Tuition 62000 - Professional 62010 - Service Agreements 62220 - Leased Equipment Expense 60000 - Contractual Services

449,422 62 — 17,401 65,010 — — 531,895

496,273 26 85 30,907 259,672 727,342 15,087 1,529,392

468,000 1,000 250 27,000 76,001 452,000 1,205,190 2,229,441

483,000 500 250 27,000 77,500 452,000 1,531,000 2,571,250

620,800 500 — 27,000 101,001 455,000 1,406,690 2,610,991

152,800 (500) (250) — 25,000 3,000 201,500 381,550

— —

144 144

500 500

500 500

500 500

— —

50,372 289 79,776

33,886 593 142,179

49,100 1,000 204,000

28,650 1,000 291,946

211,000 1,000 211,750

161,900 — 7,750

42540 - Tool Allowance 42550 - Communications Allowance 42560 - Change in Sick and Annua 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41000 - Personal Services Overtime Pay 41620 - Unscheduled 41600 - Overtime Pay Personal Services Supplies General Supplies 51110 - Office Expense 51200 - Operating 51300 - Clothing and Linen 51700 - Education 51850 - Minor Tools 51950 - Minor Office Equipment 51960 - Printers 51970 - Software 51980 - IT Hardware 51100 - General Supplies Energy 53150 - Electricity 53000 - Energy

Cleaning Services 67320 - Extermination 67000 - Cleaning Services Repair and Maint Services 68620 - Computer Equipment 68650 - Shop Equipment 68670 - Communications Equipmen

221

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

IT - 6200 - Description

2020 Actual

2021 Actual

130,437

176,658

254,100

321,596

423,750

169,650

Rentals 69210 - Rental City Equipment 69220 - Rental Other Equipment 69300 - Leased Computer Software 69000 - Rentals

22,276 28,862 2,001,832 2,052,970

32,238 28,974 1,739,666 1,800,878

35,464 30,000 2,053,000 2,118,464

34,495 30,000 2,124,760 2,189,255

37,192 30,000 1,841,700 1,908,892

1,728 — (211,300) (209,572)

Contractual Services

2,715,302

3,507,073

4,602,505

5,082,601

4,944,133

341,628

Other Charges Other Charges 75100 - Travel 75200 - Mileage 75300 - Meals and Local 76000 - Depreciation

— — 2,108 356,356

2,739 — 1,461 599,035

20,000 1,000 2,000 233,544

15,031 — 2,000 418,215

25,000 2,500 5,000 430,794

5,000 1,500 3,000 197,250

70000 - Other Charges

358,464

603,235

256,544

435,246

463,294

206,750

Insurance 71100 - Insurance and Bonds 71000 - Insurance

61,537 61,537

69,358 69,358

77,648 77,648

82,500 82,500

88,138 88,138

10,490 10,490

Depreciation 76600 - Amortization of Leased Assets 76000 - Depreciation

746,907 746,907

515,987 515,987

746,907 746,907

749,907 749,907

677,249 677,249

(69,658) (69,658)

Charges - Other 77450 - Administrative Other 78020 - Interest Expense 78250 - Inventory Over/Short 77000 - Charges - Other

242,426 105,333 — 347,759

230,429 45,315 (445) 275,299

214,850 — — 214,850

214,850 45,315 — 260,165

246,625 — — 246,625

31,775 — — 31,775

1,514,668

1,463,878

1,295,949

1,527,818

1,475,306

179,357

Capital Outlay Machinery & Equipment 84610 - Info Tech Equipt - PCs 84910 - Other Equipment 84000 - Machinery & Equipment

— — —

— — —

— 13,000 13,000

9,259 — 9,259

— — —

— (13,000) (13,000)

Capital Outlay

—

—

13,000

9,259

—

(13,000)

Inter Reimbursements Inter Reimbursements 90160 - Other Departments 90000 - Inter Reimbursements

(112,274) (112,274)

(106,198) (106,198)

(195,000) (195,000)

(94,471) (94,471)

(185,000) (185,000)

10,000 10,000

Inter Reimbursements

(112,274)

(106,198)

(195,000)

(94,471)

(185,000)

10,000

Total Expenditures

7,950,962

8,630,796

10,026,970

10,124,222

10,524,773

497,803

Net Total

(716,464)

(1,151,676)

(1,174,136)

(1,053,189)

(1,223,706)

(49,570)

68000 - Repair and Maint Services

Other Charges

222

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

633,546

722,096

865,208

784,573

787,379

(77,829)

Expenditures 62010 - IT Administration 62021 - IT Enterprise Applications

2,607,314

2,058,469

2,251,855

2,228,498

2,472,222

220,367

62022 - IT Support

487,404

493,307

686,038

585,198

607,957

(78,081)

62023 - IT Print Services

66,554

91,085

120,818

107,514

122,321

1,503

62024 - IT GIS

325,030

275,713

376,058

411,767

441,704

65,646

62031 - IT Public Safety

176,309

169,803

204,954

206,189

196,410

(8,544)

62032 - IT Infrastructure

2,962,918

2,936,516

3,883,092

4,129,217

4,187,137

304,045

691,889

785,225

726,782

720,935

691,370

(35,412)

—

1,028,715

912,165

767,357

812,256

(99,909)

62033 - IT Telecom 62034 - IT Radio Communications 62150 - IT Capital

—

69,868

—

182,974

206,017

206,017

Total Expenditures

7,950,962

8,630,797

10,026,970

10,124,222

10,524,773

497,803

223

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224

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CITY OF AMARILLO Risk Management Fund Estimated Receipts, Expenditures & Available Cash

2022/23

2023/24

Original Budget

Revised Estimate

Proposed Budget

Available Funds, beginning of year

$6,311,472

$5,900,545

$5,136,227

Add Revenues: Operating Income Transfer In

8,734,329 —

9,441,820 —

10,731,680 —

Total Revenues

8,734,329

9,441,820

10,731,680

Total Available Resources

15,045,801

15,342,365

15,867,907

Deduct Expenditures: Operating, less depreciation Nominal Capital

8,982,357 —

10,206,138 —

9,973,892 —

8,982,357

10,206,138

9,973,892

$6,063,444

$5,136,227

$5,894,015

Total Expenditures Available Funds, end of year Less Reserve *

5,500,000

Available Cash Flow Over (Under) Reserve

$394,015

* Target reserve is $5 to $6 million to cover any potential catastrophic claims

225

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Risk - 6300 - Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Non-Oper Revenues Interest Earnings 37110 - Interest Income 37115 - Unrealized G/L 37109 - Interest Earnings

75,239 (48,894) 26,345

111,287 (32,304) 78,983

17,592 — 17,592

726,536 — 726,536

700,000 — 700,000

682,408 — 682,408

Non-Oper Revenues

26,345

78,983

17,592

726,536

700,000

682,408

4,474,908 2,774,593 7,249,501

5,750,948 2,762,893 8,513,840

5,812,776 2,903,961 8,716,737

5,818,031 2,897,253 8,715,284

7,018,537 3,013,143 10,031,680

1,205,761 109,182 1,314,943

(1,382) (1,382)

— —

— —

— —

— —

— —

7,248,119

8,513,840

8,716,737

8,715,284

10,031,680

1,314,943

Transfers In Operating Transfers In 39110 - Tsf In fr General Fund 39100 - Operating Transfers In

— —

3,500,000 3,500,000

— —

— —

— —

— —

Transfers In

—

3,500,000

—

—

—

—

7,274,464

12,092,823

8,734,329

9,441,820

10,731,680

1,997,351

Personal Services Personal Services 41100 - Salaries and Wages 41300 - Incentive 41500 - PFP 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance 42550 - Communications Allowance 42560 - Change in Sick and Annua 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41000 - Personal Services

154,892 602 — 21,907 1,739 750 4,392 2,961 2,113 43 2,268 9,699 6,998 2,543 210,906

211,205 602 — 35,824 2,302 1,018 99 3,333 1,244 87 2,989 12,779 142 3,632 275,256

256,577 950 — 46,159 195 2,138 — 3,600 — 103 3,764 16,094 31,084 6,308 366,972

224,338 1,656 — 43,194 2,791 1,426 — 3,850 — 110 3,206 13,707 27,053 5,547 326,878

244,668 — 239 47,964 296 2,202 — 4,800 — 164 3,617 15,467 37,171 6,062 362,650

(11,909) (950) 239 1,805 101 64 — 1,200 — 61 (147) (627) 6,087 (246) (4,322)

Personal Services

210,906

275,256

366,972

326,878

362,650

(4,322)

Revenues

Other Financing Sources Admin Cost Alloc (Interfund) 37310 - Self Insurance Premium 37315 - W/C Premium City Pay 37300 - Admin Cost Alloc (Interfund) Miscellaneous Revenue 37465 - NBV Asset Disposal 37400 - Miscellaneous Revenue Other Financing Sources

Total Revenues Expenditures

Supplies 226

Return to Table of Contents

Risk - 6300 - Description

2020 Actual

2021 Actual

1,467 89,431 8,889 90,822 4,282 314,844 6,898 — 516,633

5,801 57,555 2,881 96,825 545 143,133 6,515 — 313,255

3,135 74,355 31,000 103,486 — 496,000 4,200 — 712,176

3,135 74,355 5,000 139,000 — 305,614 5,230 63,300 595,634

3,135 74,355 38,500 235,986 — 420,000 7,000 — 778,976

— — 7,500 132,500 — (76,000) 2,800 — 66,800

34 34

16 16

17 17

— —

— —

(17) (17)

— —

1,826 1,826

— —

— —

— —

— —

Supplies

516,667

315,097

712,193

595,634

778,976

66,783

Contractual Services Contractual Services 61400 - Dues 62000 - Professional 60000 - Contractual Services

425 266,488 266,913

— 587,733 587,733

— 222,760 222,760

190 214,941 215,131

690 273,812 274,502

690 51,052 51,742

Rentals 69210 - Rental City Equipment 69300 - Leased Computer Software 69000 - Rentals

6,362 84,450 90,812

20,764 16,524 37,288

22,242 106,023 128,265

22,218 138,000 160,218

23,329 130,000 153,329

1,087 23,977 25,064

Contractual Services

357,724

625,021

351,025

375,349

427,831

76,806

98 249 347

1,474 — 1,474

1,400 — 1,400

705 — 705

11,400 — 11,400

10,000 — 10,000

Insurance 71250 - Paid Claims 71290 - Comp Claims Paid 71320 - Risk Management Service 71330 - Incurred Claims 71100 - Insurance and Bonds 71000 - Insurance

1,176,643 1,884,318 — 3,926,912 2,458,985 9,446,858

1,847,701 1,716,975 — 330,527 2,749,115 6,644,318

1,507,086 2,325,374 63,000 — 3,245,989 7,141,449

2,632,468 1,775,194 63,000 — 3,261,661 7,732,323

1,608,287 1,886,787 66,150 — 4,439,211 8,000,435

101,201 (438,587) 3,150 — 1,193,222 858,986

Charges - Other 77450 - Administrative Other 77610 - Information Technology - City 78230 - Loss on Bad Debt 77000 - Charges - Other

465,083 4,093 (852,675) (383,499)

400,074 8,639 740,724 1,149,437

400,074 9,244 — 409,318

400,074 9,244 765,931 1,175,249

382,894 9,706 — 392,600

(17,180) 462 — (16,718)

General Supplies 51110 - Office Expense 51120 - Safety Program 51125 - Training 51300 - Clothing and Linen 51980 - IT Hardware 52050 - Auto Parts 52120 - Tires and Tubes Other 52050.LABOR - Auto Parts Labor 51100 - General Supplies Energy 51800 - Fuel & Oil 53000 - Energy

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Books and Periodicals 55100 - Publications 55000 - Books and Periodicals

Other Charges Other Charges 75100 - Travel 76000 - Depreciation 70000 - Other Charges

227

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Risk - 6300 - Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

Other Charges

9,063,706

7,795,230

7,552,167

8,908,277

8,404,435

852,268

Operating Transfers Operating Transfers 92120 - Information Services 92125 - Municipal Garage 92000 - Operating Transfers

— 26,523 26,523

1,446 — 1,446

— — —

— — —

— — —

— — —

Operating Transfers

26,523

1,446

—

—

—

—

Total Expenditures

10,175,526

9,012,051

8,982,357

10,206,138

9,973,892

991,535

Net Total

(2,901,062)

3,080,773

(248,028)

(764,318)

757,788

1,005,816

Description

2020 Actual

2021 Actual

63110 - Self Insurance General

651,473

478,758

680,134

723,764

708,902

28,768

63115 - Unemployment Claims

72,785

(55,370)

90,077

76,095

91,325

1,248

63120 - Fire & Extended Coverage

2,318,097

2,967,138

3,097,317

3,035,067

4,150,301

1,052,984

63125 - Workers Compensation

6,298,150

2,456,627

3,213,395

2,661,715

3,038,593

(174,802)

63160 - General Liability

389,801

728,340

658,032

280,378

667,604

9,572

63170 - Police Professional

157,224

151,541

166,465

152,182

179,545

13,080

63185 - Automobile Liability

(86,371)

909,175

502,732

603,436

508,756

6,024

63190 - Auto Physical Damage

1,227,041

635,117

574,205

1,907,417

628,866

54,661

63195 - City Property

(852,675)

740,724

—

765,931

—

—

63200 - Administration

—

—

—

153

—

—

10,175,526

9,012,051

8,982,357

10,206,138

9,973,892

991,535

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

2023 Dept Dept Request Request Variance

Expenditures

Total Expenditures

228

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CITY OF AMARILLO Employee Insurance Funds Estimated Receipts, Expenditures & Available Cash

2022/23

2023/24

Original Budget

Revised Estimate

Proposed Budget

Available Funds, beginning of year

$4,481,509

$6,854,835

$8,506,978

Add Revenues: Employer Contribution Employee Contribution Retiree Contribution COBRA Interest Income Employee Dental Contribution Drug Rebate Revenue Miscellaneous Flex Medical Flex Childcare

22,825,000 3,491,710 1,372,200 48,900 9,951 1,326,000 2,700,000 180 490,000 52,800

20,615,000 2,920,000 1,215,000 17,500 354,000 1,345,000 1,700,000 1,652 400,000 36,000

20,900,000 3,000,000 1,215,000 48,900 343,000 1,496,400 1,900,000 180 490,000 52,800

Total Revenues

32,316,741

28,604,152

29,446,280

Available Resources

36,798,250

35,458,987

37,953,258

Deduct Expenditures: Medical/Dental Claims Life Insurance Other Flex Medical Flex Childcare

25,756,000 130,000 4,390,176 490,000 52,800

22,727,579 109,688 3,693,742 385,000 36,000

24,798,500 130,000 3,995,533 490,000 52,800

Total Expenditures

30,818,976

26,952,009

29,466,833

Available Funds, end of year

$5,979,274

$8,506,978

$8,486,425

Less Reserve *

6,000,000

Available Cash Flow Over (Under) Reserve

$2,486,425

* Target reserve per healthcare consultants is three months average claims paid or $6 million 229

Return to Table of Contents

Health Plan - 6400 - Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Other 34810 - Employee Health Ins Pre 34820 - Retiree Health Ins Prem 34830 - Cobra Health Ins Premiu 34840 - Dental Insurance Premiu 34850 - City Paid Health Premiu 34865 - City Health Stop Loss 34875 - Day Care Contribuitons 34880 - Flex Plan Health 34890 - Drug Rebate Revenue 34800 - Other

3,158,834 1,281,697 55,425 1,318,140 19,818,334 151,113 30,885 404,954 2,064,680 28,284,063

3,128,931 1,230,676 51,469 1,304,620 19,974,824 46,743 42,036 411,571 1,986,854 28,177,725

3,491,710 1,372,200 48,900 1,326,000 22,825,000 — 52,800 490,000 2,700,000 32,306,610

2,920,000 1,215,000 17,500 1,345,000 20,615,000 — 36,000 400,000 1,700,000 28,248,500

3,000,000 1,215,000 48,900 1,496,400 20,900,000 — 52,800 490,000 1,900,000 29,103,100

(491,710) (157,200) — 170,400 (1,925,000) — — — (800,000) (3,203,510)

Operating Revenues

28,284,063

28,177,725

32,306,610

28,248,500

29,103,100

(3,203,510)

32,902 (19,930) 12,971

34,275 (970) 33,305

9,951 — 9,951

354,000 — 354,000

343,000 — 343,000

333,049 — 333,049

12,971

33,305

9,951

354,000

343,000

333,049

60 86 146

120 1,475 1,595

180 — 180

180 1,472 1,652

180 — 180

— — —

146

1,595

180

1,652

180

—

28,297,180

28,212,626

32,316,741

28,604,152

29,446,280

(2,870,461)

Personal Services 41100 - Salaries and Wages 41300 - Incentive 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42560 - Change in Sick and Annua 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled 41000 - Personal Services

219,565 1,203 46,184 195 1,672 1,653 69 3,031 12,961 (7,633) (858) 48 278,090

173,127 1,065 37,598 195 1,099 (17,770) 81 2,378 10,167 (47,335) (2,813) 46 157,837

272,762 1,900 63,939 244 2,325 — 129 3,972 16,986 33,296 6,657 4,000 406,210

40,942 — 5,882 49 129 — 11 575 2,459 4,854 995 — 55,896

— — — — — — — — — — — — —

(272,762) (1,900) (63,939) (244) (2,325) — (129) (3,972) (16,986) (33,296) (6,657) (4,000) (406,210)

Supplies General Supplies 51110 - Office Expense 51125 - Training

16,206 160

14,109 —

16,440 160

13,500 —

13,440 —

(3,000) (160)

Revenues

Non-Oper Revenues Interest Earnings 37110 - Interest Income 37115 - Unrealized G/L 37109 - Interest Earnings Non-Oper Revenues Other Financing Sources Miscellaneous Revenue 37140 - Returned Check Fees 37410 - Miscellaneous Revenue 37400 - Miscellaneous Revenue Other Financing Sources

Total Revenues Expenditures

230

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Health Plan - 6400 - Description

2020 Actual

2021 Actual

84 17,076 48 33,575

— 15,446 38 29,593

645 37,080 60 54,385

— 6,750 60 20,310

— — 60 13,500

(645) (37,080) — (40,885)

Contractual Services 61200 - Postage 61400 - Dues 61410 - Tuition 62000 - Professional 60000 - Contractual Services

2,017 1,612 48 2,299,276 2,302,953

10,027 1,271 18 1,819,295 1,830,611

10,025 2,400 60 2,374,699 2,387,184

10,000 675 — 2,210,249 2,220,924

10,000 1,875 — 2,178,743 2,190,618

(25) (525) (60) (195,956) (196,566)

Other Charges 74000 - Printing and Binding 75100 - Travel 75300 - Meals and Local

12,590 108 —

13,970 — 186

33,000 3,500 1,000

33,000 3,500 1,000

33,000 3,500 1,000

— — —

66 123,213 1,039,350 179,198 — 2 23,642,346 28,485 391,813 107,313 17,732 4,820 49,719 20,314 13,089 25,630,158

66 128,842 1,088,860 228,069 — — 24,848,014 43,620 402,455 77,619 2,013 5,100 51,206 20,161 16,856 26,927,035

66 130,000 1,075,000 200,000 12,750 — 25,756,000 52,800 490,000 — 130,450 5,553 51,206 21,572 8,300 27,971,197

33 109,688 1,022,220 197,613 12,300 — 22,727,579 36,000 385,000 72,995 22,626 5,553 — 21,572 4,200 24,654,879

— 130,000 1,075,000 200,000 12,750 — 24,798,500 52,800 490,000 — 153,076 — 304,789 — 8,300 27,262,715

(66) — — — — — (957,500) — — — 22,626 (5,553) 253,583 (21,572) — (708,482)

28,244,776

28,945,076

30,818,976

26,952,009

29,466,833

(1,352,143)

Net Total

52,404

(732,450)

1,497,765

1,652,143

(20,553)

(1,518,318)

Description

2020 Actual

2021 Actual

51200 - Operating 51350 - Chemical and Medical 51700 - Education 51100 - General Supplies

76000 - Depreciation 71210 - Life Insurance 71230 - Retiree Insurance Subsi 71240 - HRA Funding 71245 - Other Tax Expense 71250 - Paid Claims 71260 - Medical Insurance Claim 71270 - Flex Plan Daycare 71280 - Flex Plan Unreimbursed 71310 - Incurred Medical Claims 71360 - Wellness 71100 - Insurance and Bonds 77450 - Administrative Other 77610 - Information Technology - City 78230 - Loss on Bad Debt 70000 - Other Charges

Total Expenditures

2022 Budget 2022 Revised Estimate

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

2023 Dept Dept Request Request Variance

Expenditures 64100 - Health Plan 64200 - Dental Plan 64300 - City Care Clinic 65100 - Employee Flex Plan

Total Expenditures

26,071,480.12 26,858,724.11 28,280,486.00 25,091,732.00 27,481,332.00 1,208,607.53 1,236,909.88 1,220,288.00 1,265,288.00 1,434,201.00 536,932.33 395,839.55 766,902.00 165,989.00 — 427,755.68 453,602.44 551,300.00 429,000.00 551,300.00 28,244,775.66 28,945,075.98 30,818,976.00 26,952,009.00 29,466,833.00

231

(799,154.00) 213,913.00 (766,902.00) — (1,352,143.00)

Return to Table of Contents

232

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City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash

Available Funds 10/01/2022 (see below)

$

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

Total

Community Development 2010

15,905,485

$

64,118

Housing Assistance Payments Program 2020 $

1,355,211

HOME Investment Partnership 2030 $

Transformation Park 2035 2

$

—

7,484,163 4,250,000 29,972,495 41,706,658

80,416 — 2,464,408 2,544,824

92,456 — 12,731,217 12,823,673

274,019 — 701,511 975,530

347,000 — — 347,000

37,167,266 5,934,683 43,101,949

2,559,081 — 2,559,081

12,470,543 — 12,470,543

975,530 — 975,530

100,800 — 100,800

Available Funds 10/01/2023

14,510,194

49,861

1,708,341

2

246,200

Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

7,548,184 — 28,408,384 35,956,568

85,000 — 1,930,839 2,015,839

55,000 — 12,060,094 12,115,094

156,271 — 1,988,546 2,144,817

347,004 — — 347,004

35,657,058 315,000 35,972,058

1,912,389 — 1,912,389

11,506,643 — 11,506,643

2,144,817 — 2,144,817

278,299 — 278,299

M & O Expenditures Capital Expenditures Total Expenditures

M & O Expenditures Capital Expenditures Total Expenditures

Available Funds 10/01/2024

$

14,494,704

$

153,311

$

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

25,694,230 6,573,320 (16,362,065)

$

567,054 $ 418,929 (921,865)

Balance 10/01/22

$

15,905,485

$

64,118

2,316,792

$

2

$

314,905

1,425,459 $ 21,501 (91,749)

83,936 136,426 (220,360)

$

— — —

2

$

—

Available Funds Calculation:

233

$

1,355,211

$

Return to Table of Contents

City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued)

Available Funds 10/01/2022 (see below)

Shelter Plus Care 2040

Housing Stability Svcs Fund 2045

$

$

—

1

COC Planning 2050 $

—

Coming Home Project 2065

TX Emergency Solution 2070

$

$

10,924

—

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

— — 77,479 77,479

— — 617,870 617,870

— — 49,555 49,555

185,487 — 179,976 365,463

— — 237,487 237,487

M & O Expenditures

77,479

617,870

49,555

376,387

237,487

Capital Expenditures Total Expenditures

— 77,479

— 617,870

— 49,555

— 376,387

— 237,487

—

1

—

—

—

— — 76,849 76,849

162,153 — 691,962 854,115

— — 35,882 35,882

522,014 — 175,109 697,123

— — 111,164 111,164

76,849 — 76,849

854,115 — 854,115

35,882 — 35,882

697,123 — 697,123

111,164 — 111,164

Available Funds 10/01/2023 Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

M & O Expenditures Capital Expenditures Total Expenditures

Available Funds 10/01/2024

$

—

$

1

$

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

4,739 $ 25,262 (30,001)

575 $ 11,425 (11,999)

Balance 10/01/22

$

—

1

—

$

—

$

—

347 $ 2,652 (2,999)

6,463 $ 160,027 (155,566)

38,149 218,740 (256,889)

—

10,924

Available Funds Calculation:

$

234

$

$

$

—

Return to Table of Contents

City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued) Court Technology Fund 2080

HMIS 2075 Available Funds 10/01/2022 (see below)

$

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

M & O Expenditures Capital Expenditures Total Expenditures Available Funds 10/01/2023 Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

M & O Expenditures Capital Expenditures Total Expenditures

Available Funds 10/01/2024

4

$

7,184

Police Safe&Sober TXDOT Grant 2210

Court Security Fund 2090 $

(7) $

(1)

— — 163,232 163,232

95,029 — — 95,029

196,847 — — 196,847

47,640 — 175,947 223,587

163,236 — 163,236

102,213 — 102,213

196,847 — 196,847

223,587 — 223,587

—

—

(7)

(1)

42,789 — 164,655 207,444

112,300 — — 112,300

200,005 — — 200,005

50,880 — 187,084 237,964

207,444 — 207,444

112,300 — 112,300

200,005 — 200,005

237,964 — 237,964

$

—

$

—

$

(7) $

(1)

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

4,908 $ 82,262 (87,166)

7,184 — —

$

4,449 $ — (4,456)

552 47,447 (48,000)

Balance 10/01/22

$

4

7,184

$

(7) $

(1)

Available Funds Calculation:

$

235

Return to Table of Contents

City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued) Photo Traffic Enforcement 2425 Available Funds 10/01/2022 (see below)

$

1,349,683

Homeland Security 2430 $

190,884

PREP Program 2470

COVID 19 2450 $

207,425

$

Public Health 2500 1

$

7,551,456

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

127,815 — — 127,815

— — 56,580 56,580

450,000 — 2,000,000 2,450,000

68,693 — — 68,693

2,363,776 — 7,846,579 10,210,355

M & O Expenditures

1,073,847

214,734

2,000,000

68,693

10,197,879

Capital Expenditures Total Expenditures

— 1,073,847

31,846 246,580

— 2,000,000

— 68,693

12,475 10,210,354

403,651

884

657,425

1

7,551,457

— — — —

— — 104,522 104,522

200,000 — 2,000,000 2,200,000

308,403 — — 308,403

2,142,128 — 5,831,816 7,973,944

400,000 — 400,000

104,522 — 104,522

2,000,000 — 2,000,000

308,403 — 308,403

8,315,623 — 8,315,623

Available Funds 10/01/2023 Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

M & O Expenditures Capital Expenditures Total Expenditures

Available Funds 10/01/2024

$

3,651

$

884

$

1,711,562

$

$

857,425

$

1

$

7,209,778

153,086

$ 10,846,556

$

2,551

$

5,591,189

50,277 (12,479)

1,555,406 (12,194,537)

Available Funds Calculation: Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

Balance 10/01/22

— (361,879) $

1,349,683

$

236

190,884

$

207,425

— (2,550) $

1

3,177,800 (1,217,533) $

7,551,456

Return to Table of Contents

City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued) Women, Infants and Children 2530 Available Funds 10/01/2022 (see below)

$

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

M & O Expenditures Capital Expenditures Total Expenditures Available Funds 10/01/2023 Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

M & O Expenditures Capital Expenditures Total Expenditures

Available Funds 10/01/2024

8,569

Police Justice Assistance Grant 2610 $

APD Seized Property 2620

(2) $

252,260

Texas Narcotics Seizure Fund 2630

Federal APD Seizure Fund 2640

$

$

656

1,421,413

495 — 2,371,962 2,372,457

— — 136,519 136,519

110,000 — — 110,000

300 — — 300

80,000 — — 80,000

2,371,962 — 2,371,962

136,519 — 136,519

38,177 43,761 81,938

— — —

217,209 117,720 334,929

9,064

(2)

280,322

956

1,166,484

— — 2,721,559 2,721,559

— — 50,000 50,000

— — — —

— — — —

— — — —

2,721,559 — 2,721,559

50,000 — 50,000

— — —

— — —

— — —

$

9,064

$

(2) $

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

2,853 $ 537,198 (531,482)

1,105 $ 75,425 (76,532)

Balance 10/01/22

$

8,569

280,322

$

956

$

1,166,484

20,270 $ 602 (20,216)

1,440,085 — (18,672)

656

1,421,413

Available Funds Calculation:

$

237

(2) $

254,147 $ — (1,887) 252,260

$

$

Return to Table of Contents

City of Amarillo Special Revenue Funds Estimated Receipts, Expenditures Available Cash (continued) LEOSE Training Program 2660 Available Funds 10/01/2022 (see below)

$

Fiscal Year 2022/23 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

31,561

AIP Pantex Project 2670

Public Improvement Districts Summary 27PID

$

$

—

3,454,143

18,006 — — 18,006

— — 162,173 162,173

2,946,184 4,250,000 — 7,196,184

36,162 — 36,162

162,173 — 162,173

2,499,296 5,728,881 8,228,177

Available Funds 10/01/2023

13,405

—

2,422,150

Fiscal Year 2023/2024 Sales, Receipts and Revenues Bond Proceeds Other Sources Total Revenues

17,850 — — 17,850

10,000 — 278,303 288,303

3,136,387 — — 3,136,387

17,100 — 17,100

238,303 50,000 288,303

3,126,554 265,000 3,391,554

M & O Expenditures Capital Expenditures Total Expenditures

M & O Expenditures Capital Expenditures Total Expenditures

Available Funds 10/01/2024

$

14,155

$

—

$

2,166,983

Cash & Investments Assets to be converted to Cash Less: Liabilities & Encumbrances

$

31,561 — —

$

467 $ 36,533 (37,000)

3,494,361 14,030 (54,248)

Balance 10/01/22

$

31,561

$

—

3,454,143

Available Funds Calculation:

238

$

Return to Table of Contents

2010 - CDBG Fund Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Construction Participations 35420 - Owner Participation 35300 - Construction Participations

57,598 57,598

82,017 82,017

60,000 60,000

76,374 76,374

60,000 60,000

— —

Revenue from Other Agencies 35610 - Grant In Aid – Federal 35615 - Program Income 35500 - Revenue from Other Agencies

2,408,112 24,953 2,433,065

2,353,970 30,395 2,384,366

1,506,600 30,000 1,536,600

2,464,408 4,042 2,468,450

1,930,839 25,000 1,955,839

424,239 (5,000) 419,239

Operating Revenues

2,490,663

2,466,382

1,596,600

2,544,824

2,015,839

419,239

2,490,663

2,466,382

1,596,600

2,544,824

2,015,839

419,239

222,891 1,479 44,252 201 336 1,781 712 77 3,236 13,839 28,876 5,708 323,388

350,132 703 66,481 1,483 467 2,131 852 175 5,000 21,381 43,000 8,764 500,569

337,605 — 99,351 474 1,045 — — 257 4,895 20,933 40,007 8,204 512,771

473,633 — 95,079 1,533 570 1,894 760 301 6,697 28,614 56,412 11,560 677,053

441,255 150 82,767 720 816 1,500 600 392 6,414 27,419 65,894 10,746 638,673

103,650 150 (16,584) 246 (229) 1,500 600 135 1,519 6,486 25,887 2,542 125,902

Overtime Pay 41620 - Unscheduled

8,015

6,823

—

41

—

—

41600 - Overtime Pay

8,015

6,823

—

41

—

—

Personal Services

331,402

507,392

512,771

677,094

638,673

125,902

Supplies General Supplies 51110 - Office Expense 51200 - Operating 51950 - Minor Office Equipment 53250 - Project Utilities Supplies

5,928 525 — 6,046 12,499

9,573 75 355 — 10,002

8,237 — — — 8,237

46,735 25 — 50,000 96,760

8,237 — — — 8,237

— — — — —

Contractual Services 61200 - Postage 61300 - Advertising 61400 - Dues 61410 - Tuition 62000 - Professional 64700 - Neighborhood Facilities

— 2,509 2,338 — 94,718 —

96 4,180 1,695 4,865 56,539 —

— — — — 11,365 —

1,590 7,498 1,545 — 10,763 —

— — — — 11,365 387,641

— — — — — 387,641

Revenues

Total Revenues Expenditures Personal Services Personal Services 41100 - Salaries and Wages 41300 - Incentive 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance 42550 - Communications Allowance 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41000 - Personal Services

239

Return to Table of Contents

2010 - CDBG Fund Description

2020 Actual

2021 Actual

64010 - CCTXP 64020 - Family Support Services 64030 - Interfaith Hunger 64040 - Title 4-A Child Care 64041 - GSRC 64050 - Martha's Home 64060 - Food NET Program - PRPC 64070 - Emergency Repairs Grant 64080 - Owner Expenses 64175 - Wesley Sr Citizens Program 64177 - Coming Home 64044 - CCTXP CARES Round 3 64042 - GSRC helping the homeless 64055 - Don Harrington Discovery 64520 - Another Chance House 64525 - CARES TDHCA Rental Asst 64530 - Martha's Home

130,213 — — 85,000 54,617 — 25,000 270,101 72,695 — 115,477 — — — 395,445 363,824 23,790

114,174 — 15,000 82,000 59,864 — 25,000 286,659 59,621 11,000 113,769 53,294 — — 365,110 3,440 92,628

103,000 100,000 25,000 75,000 26,344 — 15,000 160,939 60,000 — 65,000 — — — — — —

24,000 100,000 25,000 75,000 35,316 — 15,000 156,397 76,374 — 65,000 — 26,344 5,000 155,886 — 230,000

3,000 (3,000) — — 26,344 49,431 — 154,250 60,000 — 138,566 — — — — — —

(100,000) (103,000) (25,000) (75,000) — 49,431 (15,000) (6,689) — — 73,566 — — — — — —

64540 - SMALL BUSINESS RELIEF 64630 - Salvation Army 64713 - Morning Star 64719 - Warford Activity Center 64724 - Maverick Club 64732 - Wesley Comm Center 64767 - Maverick Club-After School 64910 - Owner Rehab 67110 - Demolition Condemned Pro 69210 - Rental City Equipment Contractual Services

39,893 25,000 — 47,830 — 1,100 25,000 70,636 131,018 17,668 1,993,872

4,433 15,000 — — 35,400 2,350 — 216,341 116,029 23,528 1,762,016

— 5,000 — — 26,344 — — 25,000 68,414 25,738 792,144

— — 45,975 — 276,344 — — 146,299 170,000 16,605 1,665,936

— 20,000 — — 26,344 — — 25,000 200,000 20,247 1,119,188

— 15,000 — — — — — — 131,586 (5,491) 327,044

Other Charges 75100 - Travel 75300 - Meals and Local 71100 - Insurance and Bonds 77450 - Administrative Other 77610 - Information Technology - City 78230 - Loss on Bad Debt Other Charges

— — 2,780 96,024 44,231 — 143,035

11,105 921 2,825 98,641 51,084 — 164,576

1,907 — 3,491 35,168 54,660 — 95,226

21,523 1,063 2,909 40,622 53,096 78 119,291

1,907 — 4,115 85,779 55,751 — 147,552

— — 624 50,611 1,091 — 52,326

2,480,808

2,443,986

1,408,378

2,559,081

1,913,650

505,272

9,855

22,396

188,222

(14,257)

102,189

(86,033)

Total Expenditures Net Total

240

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

2020- Housing Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

721 721

— —

— —

214 214

— —

— —

12,083,181 — 12,083,181

11,094,008 — 11,094,008

11,492,979 15,000 11,507,979

12,731,217 — 12,731,217

12,060,094 15,000 12,075,094

567,115 — 567,115

2,866 2,866

4,069 4,069

2,823 2,823

40,000 40,000

5,000 5,000

2,177 2,177

Revenues Fines & Forfeitures 35217 - FSS Escrow Forfeitures 35000 - Fines & Forfeitures Revenue from Other Agencies 35610 - Grant In Aid – Federal 35631 - Portables - Certificate 35500 - Revenue from Other Agencies Interest Earnings 37110 - Interest Income 37109 - Interest Earnings Miscellaneous Revenue 37410 - Miscellaneous Revenue

—

—

—

—

—

—

37414 - HAP Fraud Recoveries 37400 - Miscellaneous Revenue

58,333 58,333

39,779 39,779

35,000 35,000

52,242 52,242

35,000 35,000

— —

12,145,101

11,137,856

11,545,802

12,823,673

12,115,094

569,292

Personal Services 41100 - Salaries and Wages 41300 - Incentive 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance 42550 - Communications Allowance 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled

380,998 870 78,944 570 167 1,227 491 178 5,494 23,492 48,996 9,679 14,749

382,171 622 80,230 317 310 877 351 252 5,306 22,686 45,917 9,332 —

451,329 — 105,607 585 1,399 — — 309 6,544 27,982 53,482 10,967 —

385,097 921 86,242 643 647 520 209 283 5,462 23,306 45,856 9,400 —

451,801 — 98,637 844 1,441 750 300 433 6,548 27,997 67,285 10,972 —

472 — (6,970) 259 42 750 300 124 4 15 13,803 5 —

Personal Services

565,854

548,372

658,204

558,586

667,008

8,804

Supplies 51110 - Office Expense 51100 - General Supplies

37,267 37,267

28,397 28,397

35,000 35,000

24,765 24,765

35,000 35,000

— —

20,326 220 899 155,004 10,466,772 5,889 10,649,110

21,028 — 300 68,524 10,346,365 6,007 10,442,223

10,000 — 300 59,500 10,508,998 6,436 10,585,234

21,093 — 300 58,137 11,606,417 6,428 11,692,375

10,000 — 300 59,500 10,508,998 6,749 10,585,547

— — — — — 313 313

(680)

654

1,000

1,194

1,000

—

Total Revenues Expenditures

Contractual Services 61200 - Postage 61300 - Advertising 61400 - Dues 62000 - Professional 64810 - Housing Assistance Payme 69210 - Rental City Equipment Contractual Services Other Charges Other Charges 75100 - Travel

241

Return to Table of Contents

2020- Housing Description 75300 - Meals and Local 71250 - Paid Claims 71100 - Insurance and Bonds 77450 - Administrative Other 77460 - Admin Other Governments 77610 - Information Technology - City Other Charges

Total Expenditures Net Total

2020 Actual

2021 Actual

140 (650) 6,523 91,046 14,584 60,194 171,156

2,005 — 6,613 223,153 16,586 43,037 292,048

— — 5,818 197,330 17,000 46,050 267,198

— — 5,818 122,268 18,689 46,848 194,817

— — 5,878 147,280 17,000 49,190 220,348

— — 60 (50,050) — 3,140 (46,850)

11,423,387

11,311,040

11,545,636

12,470,543

11,507,903

(37,733)

721,714

(173,184)

166

353,130

607,191

607,025

242

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

2030 - Home Investment Partnership Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

312,053 27,949 340,002

273,780 19,826 293,605

828,236 2,500 830,736

701,511 126,058 827,569

1,988,546 — 1,988,546

1,160,310 (2,500) 1,157,810

— —

29,737 29,737

147,294 147,294

147,294 147,294

156,271 156,271

8,977 8,977

— —

935 935

— —

667 667

— —

— —

Revenues

340,002

324,278

978,030

975,530

2,144,817

1,166,787

Total Revenues

340,002

324,278

978,030

975,530

2,144,817

1,166,787

31,947 19 5,932 61 18 2 — 13 442 1,888 3,937 777 — 45,035

46,934 391 1,915 86 33 — — 30 673 2,879 5,643 1,150 — 59,734

32,725 — — 49 101 — — 26 475 2,029 3,878 795 — 40,078

90,575 1 19,406 156 49 248 100 59 1,255 5,410 10,483 2,152 6,050 135,944

376,113 150 30,114 368 104 750 300 150 2,420 10,344 24,853 4,053 — 449,719

343,388 150 30,114 319 3 750 300 124 1,945 8,315 20,975 3,258 — 409,641

835 835

139 139

— —

8,610 8,610

30,000 30,000

30,000 30,000

— 7,611 — 26,583 49,118 191,555 274,867

— 10,604 — 32,000 32,343 169,074 244,022

— — — 32,000 124,235 736,471 892,706

969 45,405 589,177 32,000 124,235 — 791,786

— 32,871 — 32,000 129,785 616,921 811,577

— 32,871 — — 5,550 (119,550) (81,129)

— — — 556

— 1,617 — 565

— — — 582

— 26,617 503 582

100,000 10,094 1,379 588

100,000 10,094 1,379 6

Revenues Operating Revenues Revenue from Other Agencies 35610 - Grant In Aid – Federal 35615 - Program Income 35500 - Revenue from Other Agencies Operating Transfers In 39110 - Tsf In fr General Fund 39100 - Operating Transfers In Grant Funding 35616 - HP- recaptured funds 35600 - Grant Funding

Expenditures Personal Services 41100 - Salaries and Wages 41300 - Incentive 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance 42550 - Communications Allowance 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled Personal Services Supplies 51110 - Office Expense Supplies Contractual Services 61300 - Advertising 62000 - Professional 64900 - Home Projects 64913 - CHDO Admin 64914 - CHDO 64922 - Housing Rehab Assistance Contractual Services Other Charges Other Charges 74100 - Community Outreach 75100 - Travel 75300 - Meals and Local 71100 - Insurance and Bonds

243

Return to Table of Contents

2030 - Home Investment Partnership Description

2020 Actual

2021 Actual

14,389 4,320 19,265

14,748 3,452 20,383

3,451 3,694 7,727

7,794 3,694 39,190

33,221 3,879 149,161

29,770 185 141,434

— — —

— — —

— — —

— — —

553,732 150,628 704,360

553,732 150,628 704,360

Total Expenditures

340,002

324,278

940,511

975,530

2,144,817

1,204,306

Total Expenditures

340,002

324,278

940,511

975,530

2,144,817

1,204,306

—

—

37,519

—

—

(37,519)

77450 - Administrative Other 77610 - Information Technology - City Other Charges Operating Transfers 92010 - Other Grant Funds 92205 - Trf to 2470 92000 - Operating Transfers

Net Total

244

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

2035 - Transformation Park Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Construction Participations 35465 - Capital Contributions 35300 - Construction Participations

— —

— —

— —

167,000 167,000

167,004 167,004

167,004 167,004

Contract Income 36522 - City Contract Income 36520 - Contract Income

— —

— —

— —

180,000 180,000

180,000 180,000

180,000 180,000

Operating Revenues

—

—

—

347,000

347,004

347,004

—

—

—

347,000

347,004

347,004

Personal Services 41100 - Salaries and Wages 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41000 - Personal Services

— — — — — — — — — —

— — — — — — — — — —

— — — — — — — — — —

— — — — — — — — — —

131,112 12,240 48 5,335 24 1,896 8,124 15,540 3,192 177,511

131,112 12,240 48 5,335 24 1,896 8,124 15,540 3,192 177,511

Supplies General Supplies 51110 - Office Expense 51950 - Minor Office Equipment 51100 - General Supplies

— — —

— — —

— — —

11,800 19,500 31,300

11,796 19,500 31,296

11,796 19,500 31,296

Contractual Services Contractual Services 61200 - Postage 61300 - Advertising 61400 - Dues 62000 - Professional 63140 - Audit Fee Contractual Services

— — — — — —

— — — — — —

— — — — — —

500 1,000 1,000 25,000 5,000 32,500

504 996 996 24,996 5,004 32,496

504 996 996 24,996 5,004 32,496

Other Charges 74000 - Printing and Binding 75100 - Travel 75300 - Meals and Local 70000 - Other Charges

— — — —

— — — —

— — — —

2,500 3,000 12,000 17,500

2,496 3,000 12,000 17,496

2,496 3,000 12,000 17,496

Program Expenses 78540 - Appreciation Lunches 78535 - Program Expense - Job Training 78500 - Program Expenses

— — —

— — —

— — —

12,000 7,500 19,500

12,000 7,500 19,500

12,000 7,500 19,500

Revenues

Total Revenues Expenditures Personal Services

245

Return to Table of Contents

2035 - Transformation Park Description

2020 Actual

2021 Actual

Total Expenditures

—

—

—

100,800

278,299

278,299

Total Expenditures

—

—

—

100,800

278,299

278,299

Net Total

—

—

—

246,200

68,705

68,705

246

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

2040 - Shelter Plus Care Fund Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Revenue from Other Agencies 35610 - Grant In Aid – Federal 35500 - Revenue from Other Agencies

24,567 24,567

57,763 57,763

70,261 70,261

77,479 77,479

76,849 76,849

6,588 6,588

Operating Revenues

24,567

57,763

70,261

77,479

76,849

6,588

24,567

57,763

70,261

77,479

76,849

6,588

Personal Services Personal Services 41100 - Salaries and Wages 41820 - Health Insurance 42300 - State Unemployment

117 34 —

927 267 —

— — —

2,100 614 2

2,053 — —

2,053 — —

42400 - Workers Compensation 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41000 - Personal Services

— — 2 7 14 3 177

2 — 12 52 115 23 1,397

— — — — — — —

3 1 27 116 249 51 3,163

— — — — — — 2,053

— — — — — — 2,053

Contractual Services 64810 - Housing Assistance Payme 60000 - Contractual Services

24,390 24,390

56,365 56,365

70,261 70,261

74,316 74,316

74,796 74,796

4,535 4,535

Total Expenditures

24,567

57,762

70,261

77,479

76,849

6,588

Total Expenditures

24,567

57,762

70,261

77,479

76,849

6,588

—

1

—

—

—

—

Revenues

Total Revenues Expenditures

Net Total

247

Return to Table of Contents

2045 - Housing Stability Service Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Revenue from Other Agencies 35610 - Grant In Aid – Federal 35500 - Revenue from Other Agencies

— —

27,049 27,049

573,350 573,350

617,870 617,870

691,962 691,962

118,612 118,612

Transfers In 39131 - Tsf In fr Home 39100 - Operating Transfers In

— —

— —

— —

— —

162,153 162,153

162,153 162,153

Total Revenues

—

27,049

573,350

617,870

854,115

280,765

—

27,049

573,350

617,870

854,115

280,765

Personal Services 41100 - Salaries and Wages 41300 - Incentive 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled Personal Services

— — — — — — — — — — — —

10,027 — 2,023 41 — 6 142 606 1,188 244 — 14,277

326,883 — 89,291 428 1,435 219 4,741 20,267 38,736 7,941 — 489,941

367,939 306 80,462 7,853 — 276 5,195 22,201 43,744 8,966 5 536,942

539,456 600 134,916 1,108 1,478 533 7,829 33,485 80,469 13,124 — 812,998

212,573 600 45,625 680 43 314 3,088 13,218 41,733 5,183 — 323,057

Supplies General Supplies 51000 - Supplies 51110 - Office Expense 51100 - General Supplies

— — —

— 12,772 12,772

— — —

— 23,933 23,933

9,105 — 9,105

9,105 — 9,105

Contractual Services 60000 - Contractual Services 69210 - Rental City Equipment Contractual Services

— — —

— — —

— — —

— 23,975 23,975

6,000 25,174 25,174

6,000 25,174 25,174

Other Charges Charges - Other 77450 - Administrative Other 77610 - Information Technology - City 70000 - Other Charges

— — —

— — —

— — —

32,217 798 33,015

— 838 838

— 838 838

Total Expenditures

—

27,049

489,941

617,870

854,115

364,174

Total Expenditures

—

27,049

489,941

617,870

854,115

364,174

Net Total

—

—

83,409

—

—

(83,409)

Revenues

Total Revenues Expenditures Personal Services

248

Return to Table of Contents

2050 - COC - Planning Fund Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

35610 - Grant In Aid – Federal

26,862

14,243

35,272

49,555

35,882

610

35500 - Revenue from Other Agencies

26,862

14,243

35,272

49,555

35,882

610

Total Revenue

26,862

14,243

35,272

49,555

35,882

610

Total Revenues

26,862

14,243

35,272

49,555

35,882

610

41100 - Salaries and Wages

—

—

—

21,693

21,840

21,840

41300 - Incentive

—

—

—

29

—

—

41820 - Health Insurance

—

—

—

4,235

5,178

5,178

42300 - State Unemployment

—

—

—

7

37

37

42400 - Workers Compensation

—

—

—

24

—

—

42510 - Car Allowance

—

—

—

159

—

—

42550 - Communications Allowance

—

—

—

63

—

—

41900 - Life

—

—

—

13

21

21

42010 - Social Security - Medicare

—

—

—

305

317

317

42020 - Social Security - OASDI

—

—

—

1,310

1,354

1,354

42110 - TMRS

—

—

—

2,602

3,254

3,254

42115 - OPEB Funding

—

—

—

532

531

531

41000 - Personal Services

—

—

—

30,440

32,001

32,001

51110 - Office Expense

4,123

1,811

—

1,811

—

—

51100 - General Supplies

4,123

1,811

—

1,811

—

—

62000 - Professional

22,671

1,715

30,000

1,500

3,350

(26,650)

60000 - Contractual Services

22,671

1,715

30,000

1,500

3,350

(26,650)

75100 - Travel

—

10,346

5,272

15,272

—

(5,272)

75300 - Meals and Local

68

371

—

—

—

—

68

10,717

5,272

15,272

—

(5,272)

Total Expenditures

26,862

14,243

35,272

49,555

35,882

610

Total Expenditures

26,862

14,243

35,272

49,555

35,882

610

—

—

—

—

—

—

Revenues Operating Revenues Revenue from Other Agencies

Expenditures Personal Services Personal Services

Supplies

Contractual Services Contractual Services

Other Charges

70000 - Other Charges

Net Total

249

Return to Table of Contents

2065 - Coming Home Project Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Revenue from Other Agencies 35610 - Grant In Aid – Federal 35500 - Revenue from Other Agencies

170,412 170,412

219,282 219,282

704,930 704,930

179,976 179,976

175,109 175,109

(529,821) (529,821)

Miscellaneous Revenue 37420 - Donations 37400 - Miscellaneous Revenue

45,051 45,051

13,929 13,929

50,000 50,000

17,262 17,262

5,000 5,000

(45,000) (45,000)

Operating Transfers In 39110 - Tsf In fr General Fund 39131 - Tsf In fr Home 39100 - Operating Transfers In

147,208 — 147,208

168,224 — 168,224

168,224 — 168,224

168,225 — 168,225

168,224 348,790 517,014

— 348,790 348,790

Total Expenditures

362,671

401,434

923,154

365,463

697,123

(226,031)

362,671

401,434

923,154

365,463

697,123

(226,031)

Personal Services Personal Services 41100 - Salaries and Wages 41300 - Incentive 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled 41000 - Personal Services

139,441 — 35,333 3,382 — 68 1,912 8,177 17,111 3,390 53 208,867

172,689 6 36,422 4,278 (1) 108 2,359 10,087 20,606 4,201 190 250,944

464,306 — 111,162 536 1,439 283 6,732 28,787 55,020 11,283 — 679,548

136,882 — 25,833 2,225 496 101 1,968 8,409 16,287 3,334 487 196,022

211,787 — 41,424 589 1,482 205 3,071 13,131 31,556 5,146 — 308,391

(252,519) — (69,738) 53 43 (78) (3,661) (15,656) (23,464) (6,137) — (371,157)

Supplies General Supplies 51110 - Office Expense 51200 - Operating 51300 - Clothing and Linen 51950 - Minor Office Equipment 51100 - General Supplies

16,790 22 — — 16,811

11,042 440 (62) (70) 11,350

10,000 — — — 10,000

13,995 182 (62) (70) 14,045

2,115 — — — 2,115

(7,885) — — — (7,885)

Contractual Services Contractual Services 61300 - Advertising 62000 - Professional 64810 - Housing Assistance Payme 69210 - Rental City Equipment 60000 - Contractual Services

— 2,708 34,217 43,975 80,900

346 1,285 39,020 55,884 96,535

— 10,000 38,240 79,644 127,884

346 35,625 33,840 59,795 129,606

— 214,491 34,224 62,785 311,500

— 204,491 (4,016) (16,859) 183,616

Other Charges 74100 - Community Outreach

53,409

6,273

76,335

6,828

43,357

(32,978)

Revenues

Total Revenues Expenditures

250

Return to Table of Contents

2065 - Coming Home Project Description

2020 Actual

2021 Actual

1,572 1,112

12 4,520

— 5,237

— 5,237

— 5,878

— 641

77610 - Information Technology - City 70000 - Other Charges

— 56,093

20,871 31,676

22,332 103,904

24,649 36,714

25,882 75,117

3,550 (28,787)

Total Expenditures

362,671

390,505

921,336

376,387

697,123

(224,213)

Total Expenditures

362,671

390,505

921,336

376,387

697,123

(224,213)

—

10,929

1,818

(10,924)

—

(1,818)

75200 - Mileage 71100 - Insurance and Bonds

Net Total

251

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

2070 - TX Emergency Solutions Grants Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

781,377 781,377

818,692 818,692

106,000 106,000

237,487 237,487

111,164 111,164

5,164 5,164

8,151 8,151

— —

— —

— —

— —

— —

789,529

818,692

106,000

237,487

111,164

5,164

789,529

818,692

106,000

237,487

111,164

5,164

Personal Services 41100 - Salaries and Wages 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled 41000 - Personal Services

166,077 35,361 3,600 34 80 2,291 9,797 20,463 4,039 148 241,889

104,898 14,913 1,721 56 72 1,474 6,301 12,683 2,549 — 144,666

60,375 23,740 97 224 51 1,046 4,473 8,550 1,753 — 100,309

43,822 5,828 515 98 27 626 2,670 4,105 1,067 — 58,758

48,657 (1,230) 74 231 41 706 3,017 3,987 1,182 — 56,665

(11,718) (24,970) (23) 7 (10) (340) (1,456) (4,563) (571) — (43,644)

Supplies 51110 - Office Expense 51100 - General Supplies

20,818 20,818

3,729 3,729

— —

7,255 7,255

— —

— —

Contractual Services 62000 - Professional 64620 - Homelessness Prevention 64641 - Rapid Re-Housing-Direct Financ 64642 - Rapid Re-House-Direct Rental 64651 - Street Outreach 64658 - Rapid Re-Housing-CC Finance 64659 - Rapid Re-Housing-CC Rental 64663 - RR Financial 64662 - RR Rental 64660 - HP Rental 64661 - HP Financial 60000 - Contractual Services

15,012 82,647 1,000 5,400 12,427 18,668 79,132 39,593 212,228 56,631 4,005 526,742

5,143 40,259 — — — — — 45,906 343,928 223,267 7,398 665,901

— — — — — — — — — — — —

— 79,386 — — — — — 3,238 83,159 — — 165,783

— 49,158 — — — — — — — — — 49,158

— 49,158 — — — — — — — — — 49,158

79 — — 79

— 518 3,878 4,396

— 1,164 4,527 5,691

— 1,164 4,527 5,691

— 588 4,753 5,341

— (576) 226 (350)

789,529

818,692

106,000

237,487

111,164

5,164

Revenues Operating Revenues Revenue from Other Agencies 35610 - Grant In Aid – Federal 35500 - Revenue from Other Agencies Operating Transfers In 39110 - Tsf In fr General Fund 39100 - Operating Transfers In Total Revenues

Total Revenues Expenditures Personal Services

Other Charges 75200 - Mileage 71100 - Insurance and Bonds 77610 - Information Technology - City 70000 - Other Charges Total Expenditures

252

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2070 - TX Emergency Solutions Grants Description

Total Expenditures Net Total

2020 Actual

2021 Actual

789,529

818,692

106,000

237,487

111,164

5,164

—

—

—

—

—

—

253

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Return to Table of Contents

2075 - HMIS Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

235,669 235,669

160,576 160,576

163,232 163,232

163,232 163,232

164,655 164,655

1,423 1,423

— —

— —

— —

— —

42,789 42,789

42,789 42,789

235,669

160,576

163,232

163,232

207,444

44,212

235,669

160,576

163,232

163,232

207,444

44,212

85,696 574 21,491 90 138 — — 33 1,292 5,526 11,718 2,315 8,992 137,866

65,775 213 18,535 70 107 — — 39 880 3,762 7,998 1,621 735 99,736

92,093 — 23,740 97 285 — — 51 1,335 5,710 10,913 2,238 — 136,462

74,343 127 15,107 136 171 183 69 32 1,036 4,431 8,856 1,814 — 106,305

65,222 300 13,554 128 294 — — 50 948 4,062 9,764 1,593 — 95,915

(26,871) 300 (10,186) 31 9 — — (1) (387) (1,648) (1,149) (645) — (40,547)

Supplies 51110 - Office Expense 51200 - Operating 51100 - Supplies

9,765 118 9,883

2,530 — 2,530

— — —

832 — 832

1,165 — 1,165

1,165 — 1,165

Contractual Services 62000 - Professional 60000 - Contractual Services

79,083 79,083

42,020 42,020

10,082 10,082

38,345 38,345

84,218 84,218

74,136 74,136

Other Charges 75100 - Travel 71100 - Insurance and Bonds 77450 - Administrative Other 77610 - Information Technology - City 77000 - Charges - Other

883 556 — 7,395 8,834

7,196 1,130 — 7,966 16,292

7,000 1,164 — 8,524 16,688

7,268 1,164 — 9,322 17,754

7,000 588 8,770 9,788 26,146

— (576) 8,770 1,264 9,458

Total Expenditures

235,666

160,578

163,232

163,236

207,444

44,212

Total Expenditures

235,666

160,578

163,232

163,236

207,444

44,212

3

(2)

—

(4)

—

—

Revenues Operating Revenues Revenue from Other Agencies 35610 - Grant In Aid – Federal 35500 - Revenue from Other Agencies Operating Transfers In 39131 - Tsf In fr Home 39100 - Operating Transfers In Total Revenues

Total Revenues Expenditures Personal Services Personal Services 41100 - Salaries and Wages 41300 - Incentive 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42510 - Car Allowance 42550 - Communications Allowance 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled 41000 - Personal Services

Net Total 254

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2080 - Court Technology Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Fines & Forfeitures 35140 - Court Technology Fee 35000 - Fines & Forfeitures

80,542 80,542

78,271 78,271

85,506 85,506

79,814 79,814

79,500 79,500

(6,006) (6,006)

Transfers In Operating Transfers In 39110 - Tsf In fr General Fund 39100 - Operating Transfers In

— —

— —

— —

15,215 15,215

32,800 32,800

32,800 32,800

Total Revenue

80,542

78,271

85,506

95,029

112,300

26,794

Total Revenues

80,542

78,271

85,506

95,029

112,300

26,794

Supplies General Supplies 51200 - Operating 51100 - General Supplies

2,352 2,352

— —

1,200 1,200

— —

1,200 1,200

— —

Contractual Services 61100 - Communications Billing 69300 - Leased Computer Software 60000 - Contractual Services

2,073 96,264 98,337

— 97,218 97,218

3,600 101,821 105,421

— 102,213 102,213

3,600 107,500 111,100

— 5,679 5,679

Total Expenditures

100,690

97,218

106,621

102,213

112,300

5,679

Total Expenditures

100,690

97,218

106,621

102,213

112,300

5,679

Net Total

(20,148)

(18,947)

(21,115)

(7,184)

—

21,115

Revenues

Expenditures

255

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2090 - Court Security Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Fines & Forfeitures 35155 - Courthouse Security Fund 35000 - Fines & Forfeitures

93,691 93,691

92,883 92,883

87,003 87,003

93,310 93,310

93,300 93,300

6,297 6,297

Operating Transfers In 39110 - Tsf In fr General Fund 39100 - Operating Transfers In

78,545 78,545

81,378 81,378

94,742 94,742

103,537 103,537

106,705 106,705

11,963 11,963

Total Revenues

172,236

174,262

181,745

196,847

200,005

18,260

172,236

174,262

181,745

196,847

200,005

18,260

109,475 602 23,445 182 3,646 361 34 1,489 5,188 11,284 2,230 349 158,287

113,808 602 24,604 174 3,789 361 52 1,539 5,259 11,206 2,278 276 163,946

122,152 950 26,925 228 6,242 360 51 1,785 5,859 11,306 2,296 1,000 179,154

134,281 600 23,141 238 4,903 270 58 1,848 5,505 11,002 2,251 620 184,717

131,025 600 23,148 405 6,429 360 82 1,914 5,691 13,676 2,231 — 185,561

8,873 (350) (3,777) 177 187 — 31 129 (168) 2,370 (65) (1,000) 6,407

260 567 827

— 381 381

400 1,200 1,600

400 1,200 1,600

400 1,200 1,600

— — —

Other Charges 75100 - Travel 71100 - Insurance and Bonds 77610 - Information Technology - City 70000 - Other Charges

— 5,147 7,975 13,122

— 3,275 6,660 9,935

700 2,704 7,126 10,530

700 2,704 7,126 10,530

700 4,662 7,482 12,844

— 1,958 356 2,314

Total Expenditures

172,236

174,262

191,284

196,847

200,005

8,721

Total Expenditures

172,236

174,262

191,284

196,847

200,005

8,721

—

—

(9,539)

—

—

9,539

Revenues

Total Revenues Expenditures Personal Services Personal Services 41100 - Salaries and Wages 41300 - Incentive 41820 - Health Insurance 42300 - State Unemployment 42400 - Workers Compensation 42520 - Uniform/Clothing Allowan 41900 - Life 42010 - Social Security - Medicare 42020 - Social Security - OASDI 42110 - TMRS 42115 - OPEB Funding 41620 - Unscheduled 41000 - personal Services Supplies 51200 - Operating 51300 - Clothing and Linen 51100 - Supplies

Net Total

256

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2210 - Safe and Sober TXDOT Program Description

2020 Actual

2021 Actual

2022 Budget 2022 Revised Estimate

2023 Dept Dept Request Request Variance

Operating Revenues Revenue from Other Agencies 35610 - Grant In Aid – Federal 35500 - Revenue from Other Agencies

149,159 149,159

196,801 196,801

146,149 146,149

175,947 175,947

187,084 187,084

40,935 40,935

Operating Transfers In 39110 - Tsf In fr General Fund 39100 - Operating Transfers In

41,137 41,137

53,723 53,723

36,542 36,542

47,640 47,640

50,880 50,880

14,338 14,338

Transfers In

190,297

250,524

182,691

223,587

237,964

55,273