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1)
Carryover of 2022-23 Incomplete Projects
(a) Rolled-forward Funds in the TIF #1 Fund for the TIF #1 Project and Financing Plan
The FY 2022-23 Revised Budget for the TIF #1 Fund included $188,319 in funding for the Downtown Development Office and Public Art Program that was not spent or committed prior to the end of FY 2022-23. Budget Amendment No. 1 proposes to increase the TIF #1 Fund's FY 2023-24 operating appropriation by $188,319 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 IT Replacement Fund for IT and Police Equipment Replacement
The FY 2022-23 Revised Budget for the IT Replacement Fund included $894,500 in funding for equipment replacements for the IT and Police Departments that was not spent or committed prior to the end of FY 2022-23. Budget Amendment No. 1 proposes to increase the IT Replacement Fund's FY 2023-24 operating appropriation by $894,500 to complete the equipment purchases.
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 Project Fund for Prior Year Projects
The FY 2022-23 Revised Budget for the IT Project Fund included $9,690,220 in funding for various projects that were not spent or committed prior to the end of FY 2022-23. Budget Amendment No. 1 proposes to increase the IT Project Fund's FY 2023-24 operating appropriation by $9,690,220 to complete outstanding projects.
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 General Fund for the Home Improvement Incentive Program
The FY 2022-23 Revised Budget for the General Fund included $34,031 in funding for the Home Improvement Incentive Program that was not spent or committed prior to the end of FY 2022-23. Budget Amendment No. 1 proposes to increase the General Fund's FY 2023-24 operating appropriation by $34,031 to continue implementing the Home Improvement Incentive Program.
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 Police Flock Safety System
The FY 2022-23 Revised Budget for the General Fund included $192,000 in funding for additional cameras and the renewal of the Flock Safety System subscription. The contract was signed, but the funding was not spent or committed prior to the end of FY 2022-23. Budget Amendment No. 1 proposes to increase the General Fund's FY 2023-24 operating appropriation by $192,000 to complete the Flock Safety System subscription renewal and purchase additional cameras.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(f) Rolled-Forward Funds in the Infrastructure Repair & Replacement Fund for Traffic Markings
The FY 2022-23 Revised Budget for the Infrastructure Repair & Replacement Fund included $9,269 in funding for traffic marking maintenance and replacement that was not spent or committed prior to the end of FY 2022-23. Budget Amendment No. 1 proposes to increase the Infrastructure Repair & Replacement Fund's FY 2023-24 operating appropriation by $9,269 to utilize these savings to support the Signs and Markings program approved in the FY 2023-24 Approved Budget.
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 General Fund for Library Tech-Logic Service Agreement
The FY 2022-23 Revised Budget for the General Fund included $141,750 in funding for the renewal of a Tech-Logic service agreement. The vendor extended the existing service agreement for an additional year, pushing the renewal of the service agreement to FY 2023-24. Budget Amendment No. 1 proposes to increase the General Fund's FY 2023-24 operating appropriation by $141,750 to complete the Tech-Logic service agreement renewal.
A Budget Amendment is required due to the timing of the expenditures only. There is no additional financial impact.
(h) Rolled-Forward Funds in the Economic Development Fund for the "Make Your Mark"
Campaign
The FY 2022-23 Revised Budget for the Economic Development Fund included $346,130 in funding for the "Make Your Mark" campaign that was not spent or committed prior to the end of FY 2022-23. Budget Amendment No. 1 proposes to increase the Economic Development Fund's FY 2023-24 operating appropriation by $346,130 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.
(2) Rolled-Forward Encumbrances from Fiscal Year 2022-23
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 (2022-23), the City's practice has been to roll these encumbrances forward into the current fiscal year (2023-24). 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 2023-24 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 2023-24 year-end balance.
Budget Amendment No. 1 proposes that encumbrances totaling $13,790,749 be rolled forward to 2023-24. Of the total rollover amount, $2,568,103 is related to the General Fund. 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 2023-24 Adopted Budget
(I) General Fund
(a) Cultural Arts - Events and Equipment
Cultural Arts requests $15,000 to hold a Cinco de Mayo event, $160,000 to hold a July 4th event, and $50,000 to purchase event equipment. The new Cinco de Mayo event will be held in conjunction with the May 3rd "Music Made Here" event. The July 4th "Red, White, and You" event will be held on July 3rd in the Downtown Square with an expanded pedestrian-only footprint and a contribution by Garland Power & Light for a drone show. Additionally, Cultural Arts requests to purchase production, audio, and lighting equipment due to the rising cost of renting equipment.
Budget Amendment No. 1 proposes to increase the General Fund's FY 2023-24 operating appropriation by $225,000 for the two (2) events and event equipment. Funding for this request will come from excess, one-time balance reserves in the General Fund.
(b) Cultural Arts - One (1) Full-Time Special Events Manager Position and One (1) Full-Time
Department Coordinator Position
Cultural Arts requests $93,795 for the addition of a Full-Time Special Events Manager position and a Full-Time Department Coordinator position. The Special Events Manager is needed to produce the increasing number of events held each year, including one-time events such as GP&L's 100th anniversary event and Heritage Museum's 50th anniversary event. The Department Coordinator is needed to respond promptly to non-profit special event applications as the number of applicants has significantly increased. The Department Coordinator will oversee the communication with various City departments to garner appropriate approvals. The Department Coordinator will also assist Special Events Managers with purchase orders, invoicing, contracts, and other assigned duties, allowing Event Managers to focus on City-produced events. One-time purchases for new employee equipment are included in the request.
Budget Amendment No. 1 proposes to increase the General Fund's FY 2023-24 operating appropriation by $93,795 for the two (2) new full-time positions. Funding for this request will come from excess, one-time fund balance reserves in the General Fund and ongoing revenue sources in the FY 2024-25 Operating Budget.
(c) Animal Services - Two (2) Temporary Veterinary Technician Positions
Animal Services requests $77,500 for the addition of two (2) temporary Veterinary Technician positions. The new Technicians are required to handle increased surgeries and other medical services as the number of intakes and surrenders to the Shelter continues to grow.
Budget Amendment No. 1 proposes to increase the General Fund's FY 2023-24 operating appropriation by $77,500 for the two (2) new temporary positions. Funding for this request will come from excess, one-time fund balance reserves in the General Fund and ongoing revenue sources in the FY 2024-25 Operating Budget.
(d) Police - Conversion of Two (2) Full-Time Civil Service Positions to Four (4) Full-Time
Non-Civil Service Positions
At the January 9, 2024, Regular Session, Council approved the conversion of two (2) Full-Time Police Officer positions to four (4) Full-Time Non-Civil Service positions. Two (2) of the Non-Civil Service positions will be funded from the conversion of the Police Officer positions. The remaining two (2) will require additional funding. The Police Department does not intend to fill these positions immediately so they will be budgeted at minimum for 75% of the year and a total of $60,435.
Budget Amendment No. 1 proposes to increase the General Fund's FY 2023-24 operating appropriation by $60,435 for two (2) new full-time positions. Funding for this request will come from excess, one-time fund balance reserves in the General Fund and ongoing revenue sources in the FY 2024-25 Operating Budget.
(e) Heritage Crossing - Events
Heritage Crossing requests $25,000 for the Summer 2024 City Hall Traveling Exhibit, MUMENTUS, and $48,000 to celebrate the Landmark Museum's 50th anniversary. The Landmark Museum's 50th-anniversary event includes marketing, pole banners, signage, a free community event, and a "Party at the Pullman" for the public to celebrate this special milestone.
Budget Amendment No. 1 proposes to increase the General Fund's FY 2023-24 operating appropriation by $73,000 for the two (2) events. Funding for this request will come from excess, one-time balance reserves in the General Fund.
(II) Other Funds
(a) Sanitation - Additional Costs for Studies and Models
Sanitation requests $30,000 for Sanitation studies and models. Funding was approved as part of the FY 2023-24 Operating Budget to cover a Commercial division feasibility study. Additional costs are required to fully assess the revenue-earning potential of the Commercial services division. The Sanitation Department maintains a Cost-of-Service model with the assistance of consultants and proposes to update the model for recent Commercial growth as part of this feasibility assessment.
Budget Amendment No. 1 proposes to increase the Sanitation Fund's FY 2023-24 operating appropriation by $30,000 to assess the Cost-of-Service of running the Commercial division and assess the division's revenue growth potential. Funding for this request will come from excess, one-time fund balance reserves in the Sanitation Fund.
(b) Sanitation - Asphalt Overlay for the Employee Parking Lots
Sanitation requests $80,000 for the demolition, excavation, disposal, and asphalt overlay of approximately 38,000 square feet consisting of three (3) severely damaged employee parking lots. An Overall Condition Index (OCI) assessment conducted in October of 2023 showed a score of 0 in one parking lot, and a score of 40 in the other two parking lots, supporting the need for immediate repair of these parking lots.
Budget Amendment No. 1 proposes to increase the Sanitation Fund's FY 2023-24 operating appropriation by $80,000 to perform the asphalt overlay. Funding for this request will come from excess, one-time fund balance reserves in the Sanitation Fund.
(c) Stormwater - Transfer to Two (2) Stormwater Capital Improvement Program (CIP)
Projects
At the February 6, 2024, Regular Session, Council approved the 2024 CIP which included transfers from the Stormwater Management Fund of $150,000 to the Duck Creek Erosion Engineering CIP project and $500,000 to the Flood Detection Devices and Automated Gates CIP project.
Budget Amendment No. 1 proposes to increase the Stormwater Management Fund's FY 2023-24 operating appropriation by $650,000 to complete the two (2) CIP projects. Funding for this request will come from excess, one-time fund balance reserves in the Stormwater Management Fund.
(d) Firewheel - Transfer to Firewheel CIP Project
At the February 6, 2024, Regular Session, Council approved the 2024 CIP which included a transfer from the Firewheel Golf Fund of $350,000 to the Firewheel Golf Park Improvements CIP project.
Budget Amendment No. 1 proposes to increase the Firewheel Fund's FY 2023-24 operating appropriation by $350,000 to complete the CIP project. Funding for this request will come from excess, one-time fund balance reserves in the Firewheel Golf Fund.
(e) Information Technology Fund - Dillon Morgan Consulting for Process Improvements
At the December 12, 2023, Regular Session, Council approved a $2.0 million contract to continue work with the Dillon Morgan Consulting (DMC) firm on process improvements throughout the City.
Budget Amendment No. 1 proposes to increase the Information Technology Fund's FY 2023-24 operating appropriation by $2.0 million to complete the process of improvements. Funding for this request will come from one-time transfers from the General Fund, Electric Utility Fund, Water Utility Fund, Wastewater Utility Fund, Sanitation Fund, Stormwater Fund, Group Health Insurance Fund, Self Insurance Fund, Information Technology Fund, Facilities Management Fund, Fleet Services Fund, and Customer Service Fund in the FY 2023-24 Revised Budget.
(f) Information Technology Fund - Two (2) Full-time PC Technician I Positions
Information Technology requests $110,725 for the addition of two (2) Full-Time PC technicians to help manage Information Technology Systems within the City. One-time purchases for new employee equipment are included in the request.
Budget Amendment No. 1 proposes to increase the Information Technology Fund's FY 2023-24 operating appropriation by $110,725 for the three (2) full-time positions. Funding for this request will come from excess, one-time fund balance reserves in the Information Technology Fund and increased ongoing transfers from various funds in the FY 2024-25 Operating Budget.
(g) Information Technology Fund - Two (2) Contractors for Workday Implementation
Information Technology requests $382,200 for the services of two (2) contractors to help with the new Workday System. The contractors will assist staff with further improvements to the HR/Payroll functionality of the system as well as the implementation of the Financial functionality of the system.
Budget Amendment No. 1 proposes to increase the Information Technology Fund's FY 2023-24 operating appropriation by $382,200 for contract labor related to the new Workday System. Funding for this request will come from one-time transfers from the General Fund, Electric Utility Fund, Water Utility Fund, Wastewater Utility Fund, Sanitation Fund, Stormwater Fund, Group Health Insurance Fund, Self Insurance Fund, Information Technology Fund, Facilities Management Fund, Fleet Services Fund, and Customer Service Fund in the FY 2023-24 Revised Budget.
(h) Parks Grant Fund - One (1) Full-Time Urban Forester
Parks requests $211,462 for the addition of one (1) Full-Time Urban Forester, funded by $1,000,000 U.S. Forest Service Grant over the next five (5) years. The City's match for the grant will come from Tree Mitigation funding. The position will oversee the Cities Urban Forest including maintaining and keeping the tree inventory up to date, assisting periodically with landscape/tree survey plan reviews, overseeing the grant to help the city become more resilient to climate change, increasing the urban tree canopy, and improve the overall forest health conditions to create safer access to tree benefits, especially in underserved communities. One-time purchases for new employee equipment and operational costs are included in the request.
Budget Amendment No. 1 proposes to create a Parks Grant Fund and appropriate $211,462 in operating expenditures for the full-time position. Funding for this request will come from the U.S. Forest Service Grant.
(i) Public Health Grant Fund - Opioid Abatement Settlement
In late FY 2022-23, Garland received $131,923 in funding from the Opioid Abatement Local Operating Trust Fund. The state of Texas participated in settlement agreements with different companies to resolve legal claims against them for their role in the opioid crisis. The proceeds from the settlements were then distributed to participating counties and municipalities to address opioid-related harms in their communities. Due to the timing of the receipt of the funds, the funds were not appropriated in the FY 2022-23 Revised Budget. $114,308 of the funding was not spent or committed prior to the end of FY 2022-23.
Budget Amendment No. 1 proposes to increase the Public Health Grant Fund's FY 2023-24 operating appropriation by $114,308 for the use of Opioid Abatement Settlement funds by Fire, Police, and Public Health, including $50,000 for Police mass casualty trauma kits. Funding for this request will come from the Opioid Abatement Local Operating Trust Fund distribution.
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