Page 10 - Pantego Adopted Budget FY21

Supplies and Maintenance: This category decreased by 14.8% or $52,348. Although there were
significant decreases in expense line items within this category, the overall decrease is notably due to
the following:

- Vehicle/Equipment maintenance in the Fire Department. The Ambulance was involved in
an accident and the repairs hit this category while the offsetting insurance funds are an
“other revenue” source.

Utilities and Gasoline: This category decreased by .4% or $792 primarily due to reduced fuel cost
and additional units in operation that are more fuel efficient.

Training, Dues and Miscellaneous: This category increased by .9% or $1,100 driven by an increase in
budgeted training in the Fire Department.

Capital: This category decreased by 70.8% or $145,678. The largest part of this decrease is last
year the Police department obtained two new vehicles and Public works acquired a new dump
truck. In addition, the Town purchased all new Audio-Visual Equipment for the Council
Chambers. However, this category is where a large portion of the Supplemental Budget
Requests come from; thus, this decrease could change dependent upon the approval of certain
items.

Expenditures by Function

The largest expenditure by function is Public Safety (Police and Fire departments) 31.7%
and 26.9% respectively. Total Public Safety expenditures in the General Fund are budgeted
at $2,912,837 in Fiscal Year 2020-21 (Police [$1,576,176] and Fire [$1,336,661]) Expenditures in these
two departments increased by $19,768 or .7% combined from the prior year’s adopted Budget.

The General and Administrative department constitutes the fourth largest group of expenditures by
function, at 15.2%. Total expenditures for the General and Administrative function (City Manager, City
Secretary, Finance and Human Resources) are budgeted at $755,624 in FY 2020-2021, a decrease of
$70,358 8.5% from the current adopted Budget of $825,982. Much of this decrease is attributable to the
Capital Expenditures in the current year for the Audio-Visual Equipment and a reduction to onsite training
due to the pandemic.

Public Works is the third largest function. For this Budget the department is showing significant increases
due to the reabsorption of the Community Development Department which includes Code Enforcement,
Building Inspections, Planning and Development etc. All of these functions are traditionally part of Public
Works but were spun out into their own department in FY 2014-2015. Community Development Director
Cody Payne will continue in his role of completing the tasks previously mentioned but will also be taking
on the duties of Operations Manager for Public Works. Due to this change an “apples to apples comparison
cannot be clearly presented but the department has budgeted expenditures for FY 2020-21 of $860,874
11.3% or $87,368 higher than the current Fiscal Year.