Page 24 - Pantego FY22 Operating Budget

OTHER REVENUE SOURCES – Transfers In. Other revenue sources include total inter-fund transfers
to the General Fund budgeted at $802,896 for Fiscal Year 2021-2022. The inter-fund transfers include
$428,962 from the Enterprise Fund (Water and Sewer Fund), $261,276 from the Pantego Economic
Development Corporation and $112,658 from the Street Improvement Fund. The Court Security Fund
has not been making a transfer the past few years as funds were depleted in FY2019. Once the Fund has
sufficient balances it will again make a transfer, but this is expected to take some time. These transfers
are made to the General Fund to recover labor cost and other associated administrative expenses
related to the activities of these funds.

EXPENDITURES – Proposed total operating expenditures for the General Fund are $5,173,648 4.0% or
$199,654 more than current adopted Budget expenditures of $4,973,994.

General Fund expenditures are divided into functions/departments and categories.

The six (6) major functions/departments are:

- General and Administrative (City Manager, City Secretary, Finance, and Human Resources)
- Public Works (Utility Billing, Streets/Drainage, Parks and Recreation, Animal Services,
Planning, Zoning, Permits, Licenses, Code Enforcement)
- Police Department (Public Safety)
- Fire Department (Public Safety)
- Municipal Court
- Non-Departmental (Community Relations Board and Special Events)

The six (6) categories include:

- Personnel Services
- Contractual Agreements
- Supplies and Maintenance
- Utilities and Gasoline
- Training, Dues and Miscellaneous
- Capital

Expenditure – Highlights

The following notable changes were made in this year’s General Fund proposed expenditure Budget:

Personnel: This category increased 5.1% or $197,849 compared to FY21.

Contractual Agreements: This category increased by 7.5% or $29,398 mainly due to an increase to our
IT programming and maintenance expenditure.

Supplies and Maintenance: This category decreased by 6.7% or $20,088 mainly due to cost savings
projected due to replacing half of our vehicle fleet with newer, more efficient vehicles through the
Enterprise Fleet Leasing Program.

18