Page 25 - Pantego FY22 Operating Budget

Utilities and Gasoline: This category decreased by 22.4% or $42,350 primarily due to a newly
negotiated phone and internet plan, as well as the previously mentioned replacement of
several older vehicles.

Training, Dues and Miscellaneous: This category decreased by 11.9% or $14,368 due to some
memberships that were budgeted in the prior year that are no longer necessary, as well as several training
opportunities that have become virtual, as opposed to requiring travel and accommodations.

Capital: This category increased by 81.9% or $49,214. The increase is due largely to an increase
in the IT Budget to needed replacement of aging and inadequate technology.

Expenditures by Function

The largest expenditure by function is Public Safety (Police and Fire departments) 31.8%
and 26.3% respectively. Total Public Safety expenditures in the General Fund are budgeted
at $3,009,301 in Fiscal Year 2021-22 (Police [$1,644,470] and Fire [$1,364,831]) Expenditures in these
two departments increased by $96,464 or 3.3% combined from the prior year’s adopted Budget.

The General and Administrative department constitutes the third largest group of expenditures by
function, at 17.2%. Total expenditures for the General and Administrative function (City Manager, City
Secretary, Finance and Human Resources, Economic Development Coordinator, as well as IT) are
budgeted at $889,391 in FY 2021-2022, an increase of $133,769 or 17.7% from the current adopted
Budget of $755,622.

Public Works is the fourth largest function. The department has budgeted expenditures for FY 2021-22 of
$849,081 1.4% or $11,794 lower than the current Fiscal Year.

Expenditures for Municipal Court (7.8%), and non-Divisional (.4%) account for the remainder of General
Fund expenditures by function in the FY 2021-2022 proposed Budget. Municipal Court’s proposed Budget
of $404,685 represents an 3.8% decrease from current year’s adopted Budget. non-Divisional includes
Community Relations Board (CRB) and Special Event expenditures Budgeted at $21,190 a decrease of
11.7%.

DEBT SERVICE FUND

Revenues for the Debt Service Fund are allocated from Ad Valorem (Property) tax collections and a
small amount of interest income. The Debt Service fund supports one outstanding debt issuance: the
2019 Certificates of Obligation (CO’s) Bonds, which were issued in the Spring of 2019. The Debt Service
payment, principal, and interest, for FY 2021-2022 will be $175,450 a 1.7% decrease from FY 2020-2021
due to lower interest expenditures.

SPECIAL REVENUE FUNDS

The Special Revenue Funds account for the accumulation and disbursement of restricted resources.
Special Revenue Funds consist of the Shamburger Fund, Municipal Court Security Fund, and Municipal
Court Technology Fund.

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