(1) Carryover of 2021-22 Incomplete Projects
(a) Rolled-Forward Funds in the TIF #1 Fund for the Downtown TIF Project and Financing Plan
The FY 2021-22 Revised Budget for the TIF #1 Fund included $543,844 for the Downtown Development Office that was not spent or committed prior to the end of FY 2021-22. Budget Amendment No. 1 proposes to increase FY 2022-23 operating appropriation by $543,844 in the TIF #1 Fund to continue implementing the Downtown TIF Project and Financing Plan.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(b) Rolled-Forward Funds in the Economic Development Fund for the “Make Your Mark” Campaign
The FY 2021-22 Revised Budget for the Economic Development Fund included $91,193 for the “Make Your Mark” campaign that was not spent or committed prior to the end of FY 2021-22. Budget Amendment No. 1 proposes to increase the FY 2022-23 operating appropriation by $91,193 in the Economic Development Fund to continue the “Make Your Mark” campaign.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(c) Rolled-Forward Funds in the IT Replacement Fund for IT, Library, and GP&L Equipment Replacement
The FY 2021-22 Revised Budget for the IT Replacement Fund included funding for equipment replacements in IT, Library, Police, and GP&L that was not spent or committed prior to the end of FY 2021-22. Budget Amendment No. 1 proposes to increase FY 2022-23 operating appropriation by $739,900 in the IT Replacement Fund to complete the equipment purchases.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(d) Rolled-Forward Funds in the IT Project Fund for Prior Year Projects
The FY 2021-22 Revised Budget for the IT Project Fund included funding for various projects that were not completed in FY 2021-22. Budget Amendment No. 1 proposes to increase FY 2022-23 operating appropriation by $6,702,431 in the IT Project Fund to complete the outstanding projects.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(e) Rolled-Forward Funds in the General Fund for PRCAD Vehicle
The FY 2021-22 Revised Budget for the General Fund included $33,250 in funding for a Ford F-150 truck. Supply chain challenges prevented the purchase of the vehicle in FY 2021-22. The cost has escalated since the initial request. Budget Amendment No. 1 proposes to increase the FY 2022-23 operating appropriation by $47,350 in the General Fund to complete the purchase of this vehicle.
A Budget Amendment is required due to the timing of the expenditures. There is an additional financial impact of $14,100 due to cost escalation, which will come from excess, one-time fund balance reserves in the General Fund.
(f) Rolled-Forward Funds in the General Fund for Home Improvement Incentive Program
The FY 2021-22 Approved Budget for the General Fund included $500,000 in funding for the Home Improvement Incentive Program (HIIP). Of this amount, $23,995 is committed to a project, but not yet spent, and $85,578 has not yet been committed. Budget Amendment No. 1 proposes to increase the FY 2022-23 operating appropriation by $109,573 in the General Fund to complete the FY 2021-22 HIIP.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(g) Rolled-Forward Funds in the Customer Service Fund for Itron Meter Reading Equipment
The FY 2021-22 Revised Budget for the Customer Service Fund included $130,336 in funding for essential daily meter reading equipment, including both handheld units and drive-by laptop computer hardware, that was not spent or committed prior to the end of FY 2021-22. The cost has escalated since the initial request. Budget Amendment No. 1 proposes to increase FY 2022-23 operating appropriation by $151,101 in the Customer Service Fund to complete the purchase of this meter reading equipment.
A Budget Amendment is required due to the timing of the expenditures. There is an additional financial impact of $20,765 due to cost escalation, which will come from fund balance reserves in the Customer Service Fund.
(h) Rolled Forward Funds in General Fund for Emergency Response Generators
The FY 2021-22 Revised Budget for the General Fund included $720,000 in funding for emergency response generators and the retrofitting of recreation centers that was not spent or committed prior to the end of FY 2021-22. Budget Amendment No. 1 proposes to increase FY 2022-23 operating appropriation by $720,000 in the General Fund to purchase and install the emergency generators at recreation centers.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(i) Rolled Forward Funds in General Fund for the Emergency Operations Center (EOC)
The FY 2021-22 Revised Budget for the General Fund included funding for the Emergency Management Department to make purchases of equipment, furnishings, and supplies for the EOC. Budget Amendment No. 1 proposes to increase FY 2022-23 operating appropriations by $225,000 in the General Fund for the Emergency Management Department to outfit the EOC following the completion of the renovation.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(2) Rolled-Forward Encumbrances from Fiscal Year 2021-22
When an order is placed for goods or services, a Purchase Order is issued that encumbers the budgeted funds. This has the effect of reserving the funds for future payment of the items covered in the Purchase Order. Every year on September 30, when the fiscal year ends, there are open Purchase Orders related to goods or services that have been ordered but not yet received. Accordingly, the funds reserved for these open Purchase Orders are still in the year-end fund balances since the transactions are not yet completed.
Because the purchase of these open items was authorized by Council in the previous fiscal year (2021-22), the City’s practice has been to roll these encumbrances forward into the current fiscal year (2022-23). This has the effect of increasing the current year’s appropriation by the amount of the open Purchase Orders or encumbrances. The funding to cover the expenditures is available in the fund balance since payment was not made before the close of the fiscal year.
The projected fund balance for the current fiscal year is unaffected by the “roll forward” because it was assumed in the 2022-23 Adopted Budget that the expenditures would be completed in the prior year. The presence of the funds in the fund balance is above and beyond what the Budget assumes for the 2022-23 year-end balance.
Budget Amendment No. 1 proposes that encumbrances totaling $17,416,911 be rolled forward to 2022-23. Of the total rollover amount, $2,815,395 is related to the General Fund. Attachment A provides a detailed listing by fund of individual outstanding encumbrances over $25,000.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(3) Expenditures Not Anticipated in the 2022-23 Adopted Budget
(I) General Fund
(a) Parks, Recreation & Cultural Arts Events
PRCAD requests $4,000 to cover additional costs incurred for the Martin Luther King Day parade float, $15,000 in additional funding for the second annual Juneteenth event, and $40,000 to hold an Asian American Heritage Festival. The Asian American Heritage Festival would be held at Winters Park Amphitheater on May 20, 2023, and would feature live music, food vendors, and performances. Additionally, the City has the opportunity to host a traveling exhibit from NASA’s Johnson Space Center in Houston at City Hall from May 1 through September 2. PRCAD is requesting $20,000 to host the NASA Exhibit.
Budget Amendment No. 1 proposes to increase the General Fund’s FY 2022-23 operating appropriation by a total of $79,000 for these PRCAD events. Funding for these events will come from excess, one-time fund balance reserves in the General Fund.
(b) Christmas Tree & Décor
PRCAD requests additional funding to purchase holiday décor for the Downtown Square. Planned elements of the decorations include a large Christmas tree, dimensional displays, and lights for the broader streetscapes.
Budget Amendment No. 1 proposes to increase the General Fund’s FY 2022-23 operating appropriation by a total of $520,000 to purchase the décor. Funding for the tree and décor will come from excess, one-time fund balance reserves in the General Fund.
(c) Repairs and Maintenance to City Properties
PRCAD requests additional repair and maintenance funding to address landscaping upgrades at the Main Street Municipal Building ($15,000), tennis court repairs at Rick Oden ($17,500), fence repairs at the Old Marina ($5,500), and repair of the lake wall at John Paul Jones Park ($72,100). Additionally, $30,000 is requested for drainage and sidewalk improvements at the Granger Recreation Center. These maintenance and repair items are one-time needs outside the typical scope of the annual Park Operations’ maintenance budget.
Budget Amendment No. 1 proposes to increase the General Fund’s FY 2022-23 operating appropriation by $140,100 to provide funding for additional repair and maintenance. Funding for the projects will come from excess, one-time fund balance reserves in the General Fund.
(d) Four (4) Additional Animal Services Positions
This request is for the addition of the following positions to the Animal Services Department: three (3) Animal Care Technicians and one (1) Adoption Specialist. The increased size of the new Animal Shelter, the design of the new kennels, and the recent increase in intakes and surrenders the Animal Services Department has experienced have all made daily maintenance of the 220 dog kennels and 140 cat kennels unsustainable at current staffing levels.
Budget Amendment No. 1 proposes to increase the General Fund’s FY 2022-23 operating appropriation by $128,500 for these new positions. Funding for these positions will come from excess, one-time fund balance reserves in the General Fund. The new positions will be funded with an ongoing revenue source in the FY 2023-24 Operating Budget.
(e) Roll-Off Containers for Homeless Task Group Initiative
In FY 2019-20, the Police Department implemented the Homeless Task Group to address the health and safety concerns related to the growing number of homeless camps within the city. The purpose of the task group is to bring a balanced approach, offering compassion and support through area support groups to provide shelter, clothing, identification, and services to reduce homeless encampments. The Sanitation Department assists with cleanup, utilizing their roll-off trucks to collect and store property. In order to maintain service levels while assisting with this program, an additional
four (4) roll-off containers are requested to be dedicated to this initiative.
Budget Amendment No. 1 proposes to increase the General Fund’s FY 2022-23 operating appropriation by $25,232 for additional four (4) roll-off containers. Funding for this request will come from excess, one-time fund balance reserves in the General Fund.
(f) PRCAD Automated External Defibrillator (AED) Replacement
PRCAD requests one-time funding to replace the Automated External Defibrillator (AED) Lifepark CP 2 machines in all PRCAD facilities. The units currently in place are obsolete, making it difficult to find replacement pads and batteries. Replacing all of the units at once ensures the department can obtain parts as needed and interoperability between facilities.
Budget Amendment No. 1 proposes to increase the General Fund’s FY 2022-23 operating appropriation by $23,100 to increase the PRCAD Operations budget. Funding for this replacement will come from excess, one-time balance fund reserves in the General Fund.
(g) Transfer Station Permit Amendment – Administrative Review and Comment Response
Funding was approved as part of the FY 2021-22 Operating Budget to cover a new TCEQ permit amendment for the Transfer Station, which would allow the site to continue to meet growing service demands. The current permit limits the Transfer Station to 223 tons per day, while the site receives over 500 tons per day at least 4 days per week. The submission of the TCEQ permit amendment has entered Administrative Review and Comment Response, which has led to additional unanticipated costs.
Budget Amendment No. 1 proposes to increase the General Fund’s FY 2022-23 operating appropriation by $60,000 for this increased permit amendment cost. Funding for this request will come from excess, one-time fund balance reserves in the General Fund.
(h) Citywide Strategic Plan Development and Management Consulting
One-time funding request of $100,000 from the City Manager for the development of a Citywide strategic plan and management consulting.
Budget Amendment No. 1 proposed to increase the General Fund's FY 2022-23 Non-Departmental operating appropriation by $100,000 for this request. Funding for this request will come from excess, one-time fund balance reserves in the General Fund.
(II) Other Funds
(a) Additional Athletic Maintenance in Recreation Performance Fund
Due to increased participation in athletics activities, additional maintenance needs have been identified. Participation in athletics activities determines the wear and replacement schedules for athletic fields and equipment.
Budget Amendment No. 1 proposes to increase the Recreation Performance Fund’s FY 2022-23 operating appropriation by $65,000 to maintain AA athletics fields, bases for baseball leagues, and soccer nets. Funding for the program will come from additional Recreation Performance Fund revenue, maintaining the projected fund balance near the FY 2022-23 approved ending balance.
(b) Wastewater Transfer to Parks CIP Duck Creek Greenbelt Trail - South Extension Project
Wastewater requests funding to increase its participation in the Parks Duck Creek Greenbelt Trail - South Extension project in the Capital Improvement Program (CIP). This transfer is reflected in the 2023 CIP, and the project is anticipated to be completed in 2023.
Budget Amendment No. 1 proposes to increase the Wastewater Utility Fund’s FY 2022-23 operating appropriation by $212,000 for the completion of the Parks Duck Creek Greenbelt Trail - South Extension CIP project. Funding for this request will come from fund balance reserves in the Wastewater Utility Fund.
(c) Evaluation for Streambank Erosion/Stabilization
The Stormwater Management Department requests approval of an additional $770,000 to evaluate streams within the city, which will allow for stream repair recommendations, priorities, and cost estimates. This amount will be expensed across FY 2022-23 and FY 2023-24 but encumbered in FY 2022-23.
Budget Amendment No. 1 proposes to increase the Stormwater Management Fund’s FY 2022-23 operating appropriation by $770,000 to perform these stream evaluations. Funding for the program will come from fund balance reserves in the Stormwater Management Fund.
(d) Audit of Customer Service Billing Statements
With the recent "go live" of the new CIS and Billing System, the Customer Service Department seeks to secure the services of an outside party to conduct a billing statement audit. The focus of the audit will be on the rates and fees charged to customers, with the goal of confirming the integrity and accuracy of the customer bills processed and delivered to customers each month.
Budget Amendment No. 1 proposes to increase the Customer Service Fund’s FY 2022-23 operating appropriation by $93,000 for the audit. Funding for this request will come from excess fund balance reserves in the Customer Service Fund.
(e) Additional Hardware and Software for Customer Service
With the recent "go live" of the new CIS and Billing System, the Customer Service Department seeks to procure new hardware and software that would allow employees to perform their job duties remotely, enabling the department to remain open and functional during emergencies that may prevent on-site work.
Budget Amendment No. 1 proposes to increase the Customer Service Fund’s FY 2022-23 operating appropriation by $90,000 for the new hardware and software. Funding for this request will come from transfers of $45,000 each from the Water Utility Fund and Electric Utility Fund.
(f) Transfer to Firewheel CIP Facility Improvements Project
Funding was requested as part of the 2023 Capital Improvement Program (CIP) for various facility improvements to the Old/Lakes interiors, the Pavilion, and the Bridges Clubhouse.
Budget Amendment No. 1 proposes to increase the Firewheel Fund’s FY 2022-23 operating appropriation by $500,000 for a transfer to the CIP in order to complete this proposed project. Funding for this request will come from one-time fund balance reserves in the Firewheel Golf Fund.
(g) Information Technology Project Fund – HR/Payroll Workday
This request is for the continuation of the implementation of Human Resources' new Workday system.
Budget Amendment No. 1 proposes to increase the Information Technology Project Fund’s FY 2022-23 operating appropriation by $3.0 million to complete this project. This request will be funded by increased transfers from the General Fund, Electric Utility Fund, Water and Wastewater Utility Funds, Sanitation Fund, Stormwater Management Fund, Group Health Insurance Fund, Self Insurance Fund, Information Technology Fund, Facilities Management Fund, Fleet Services Fund, and Customer Service Fund in the FY 2022-23 Revised Budget.
(h) Economic Development Small Area Plans
Funding was approved in the FY 2022-23 Budget for planning and implementation efforts in Catalyst Areas and other strategic areas for redevelopment. Additional funding is requested to expand this effort to study additional areas in FY 2022-23.
Budget Amendment No. 1 proposes to increase the Economic Development Fund’s FY 2022-23 operations appropriation by $100,000 to fund the increased cost for outside consulting services. Funding for this request will come from the fund balance reserve of the Economic Development Fund.
(i) Conversion of Eleven (11) Public Health Temporary Employees to Full-Time Employees
This request is for the conversion of the following positions in the Public Health / Immunization Grant Fund from temporary labor to full-time, grant-funded employees: two (2) Outreach/Audit Coordinators, one (1) Accounting Representative II, one (1) Outreach/Event Coordinator, six (6) Medical Assistants, and one (1) Department Representative II.
There is no anticipated financial impact to the Public Health / Immunization Grant Fund since this request proposes the conversion of positions that are fully grant-funded in the FY 2022-23 Operating Budget.
(j) Repair and Maintenance of Bomb Unit's Total Containment Vehicle
The Garland Police Bomb Unit’s Total Containment Vessel (TCV) is approximately 15 years old and requires maintenance and possible repair. The TCV is a large, self-opening/closing containment trailer that the Bomb Unit uses to safely contain and transport explosive devices, biochemical devices and/or other hazardous materials. The TCV plays a vital role in responding to hazardous devices as it allows the Bomb Technicians to remotely secure and safely contain the devices for transport or disposal. The TCV was originally purchased with funds through a Department of Homeland Security grant.
Budget Amendment No. 1 proposes to increase the Narcotic Seizure Fund’s FY 2022-23 operations appropriation by $20,000 to fund this maintenance. Funding for this request will come from higher-than-projected FY 2022-23 revenue in the Narcotic Seizure Fund.
(k) 2023 Bullet-Resistant Shield Grant Program
The Office of the Governor Public Safety Office (PSO) Criminal Justice Division (CJD) has awarded a grant to the Police Department in the amount of $200,000 under the 2023 Bullet-Resistant Shield Grant Program to obtain bullet-resistant shields compliant with the National Institute of Justice (NIJ) Level III, III+, or IV. Grant funds may only be used to equip peace officers (as defined by Article 2.12, Texas Code of Criminal Procedure) directly employed by a law enforcement agency operated by the City. State funding priorities included equipping peace officers directly employed by school districts, contracted by school districts, and other peace officers that may respond to school safety emergencies.
Budget Amendment No. 1 proposes to increase the Public Safety Grant Fund’s FY 2022-23 operations appropriation by $200,000 to fund the purchase of bullet-resistant shields. Funding for this request will come from the 2023 Bullet-Resistant Shield Grant award revenue in the Public Safety Grant Fund.
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