Adopted Budget FY 2018-2019

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City of McAllen, Texas Fund Structure by Budgetary Basis ALL FUNDS Governmental Fund Types (Modified Accrual) Proprietary Fund Types (Accrual Basis) GENERAL FUND (Major) • City Commission • Special Service • City Manager • Hotel Occupancy Tax • City Secretary • Hotel Venue Project • Water (Major) • Audit Office • Development Corporation • Sewer (Major) • Vital Statistics of McAllen, Inc (Major) • Sanitation (Major) • Passport Facility • EB-5 • Palm View Golf Course • Municipal Court • Parkland Zones 1, 2, & 3 • McAllen Convention Center (Major) • Finance • Public Education Grant Fund • Performing Arts Center • Office of Management & Budget • Friends of Quinta • McAllen Int'l Airport (Major) • Tax Office • Community Development Block Grant • Metro McAllen Transit • Purchasing and Contracting • Police Department Seized • Bus Terminal • Legal • Downtown Service Parking • McAllen Int'l Toll Bridge (Major) • Grants Administration • Drainage Fee Fund • Anzalduas Int'l Crossing (Major) • Human Resources • Employee Benefits & General Ins. • Planning • Information Technology • Office Of Communication • General Obligation • McAllen 311 Call Center • Sales Tax Revenue Bonds • Inter-Departmental Service • City Hall • Water Revenue Bonds • General Depreciation • Building Maintenance • Sewer Revenue Bonds • Health Insurance • Development Center • Airport PFC C.O. Series 2011 • Retiree Health Insurance • Police • Anzalduas Int'l Crossing Debt Service 2007 A • Workmen's Compensation • Animal Control • Anzalduas Int'l Crossing Debt Service 2007 B • Property & Casualty Insurance • Radio Shop • Fire • Traffic Operations • Building Permits & Inspection • Engineering • Street Maintenance • Street Lighting • Sidewalk Construction • Drainage • Environmental & Health Code Compliance • Graffiti Cleaning • Parks & Recreation Administration • Parks • Recreation Center • Pools • Las Palmas Community Center • Recreation Centers - Lark & Palm View • Quinta Mazatlan • Library • Library Branches - Lark & Palm View • Agencies SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS CAPITAL PROJECT FUNDS ENTERPRISE FUNDS INTERNAL SERVICE FUNDS • Capital Improvement (Major) • Parks Facility / Fire Station #2 Construction • Street Improvements Construction • Sports Facility Construction • Certificate of Obligation Series 2014 Performing Arts Facility • Information Technology • Traffic / Drainage Bond Fund • Water and Sewer Depreciation • Water and Sewer Capital Improvement • Sanitation Depreciation • Palm View Golf Course Depreciation • Convention Center Depreciation • Performing Arts Center Depreciation • Airport Construction Fund • Passenger Facility Charge • Airport Capital Improvement • Bridge Capital Improvement • Anzalduas Capital Improvement - 305 -
Budget-Related Policies and Procedures Estimating Revenues and Factors Affecting Budgeted Expenditures/Expenses The budget shall be developed on a conservative basis. Budgeted revenues are to be estimated, using a reasonable and objective basis, deferring to conservatism. In the development of budgeted expenditures/expenses, estimating the factors that determine their outcome will be estimated with conservative overtones. The Budget Process – Original Budget The budget process for developing, adopting, and implementing the budget includes the following: At the inception of the budget process, a budget calendar is prepared, which presents, in chronological order, specific events that take place during the process as well as the timing of each. The budget calendar for this year’s process immediately follows this discussion of policies and procedures. During April and May of each year, department heads prepare departmental/fund budget requests for which those departments/funds for which each is responsible. During the month of June the City Manager holds budget hearings with the department heads. Following the budget hearings with the department heads, the City Manager makes any changes to the department heads’ requests, which he deems appropriate. The result is the City Manager’s recommended budget. During the mid-to-latter part of July, the City Manager presents his recommended budget to the City Commission in budget workshops. As a result of the City Commission’s comments during these workshops, changes are made to the City Manager’s recommended budget. The budget reflecting these changes is the proposed budget. The MPU process is similar to the City’s, whereby the MPU General Manager presents a recommended budget to the MPU Board of Trustees. Prior to August 1 st of each year, or as soon thereafter as possible the City Manager will submit to the City Commission a recommended budget for the fiscal year beginning on the following October 1 st . The target due date for submitting the proposed budget, resulting from budget workshop hearings with the City Commission and MPUB, shall be no later than six weeks before the end of the fiscal year. The final budget, which is to be considered for adoption, shall be submitted no later than one week before the end of the fiscal year. Prior to October 1 st , the budget is legally enacted by the City Commission through passage of an ordinance. The budget will be implemented on October 1 st . The Ordinance approving and adopting the budget appropriates spending limits at the departmental level. - 306 -
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ANNUAL BUDGET Fiscal Year Ending Se
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McAllen Board of Commissioners JIM
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TA B L E O F C O N T E N T S INTROD
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TA B L E O F C O N T E N T S ENTERP
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As an indication of economic activi
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Health Insurance This year, the Cit
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increasing to last year’s level.
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Current Property Tax Current proper
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Millions Sales Tax Receipts - 1-1/2
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Public Safety Departmental budgets
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P.D. Seized Fund The P.D. Seized Fu
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proceeds to subsidize the construct
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Airport Capital Improvement Fund Th
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Operating revenues are budgeted to
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City of McAllen, Texas Mission Stat
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Time- Total Project Estimate Budget
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Num Dept. / Time- Total Project Est
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Num 3.3.1 3.3.2 3.3.3 3.3.4 Objecti
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Num 5.1.1 5.1.2 5.1.3 5.1.4 5.1.5 5
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Num. 6.2.19 Objective Ware Road: 5
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Strategic Business Plan Goal 7: Imp
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City of McAllen's Location in Relat
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McALLEN PUBLIC UTILITY Organization
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18-19 Fund Balance Analysis Cont. C
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2018-2019 Summary of Major Revenues
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SUMMARY OF MAJOR REVENUES - ALL FUN
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CITY OF McALLEN, TEXAS APPROPRIATED
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CITY OF McALLEN, TEXAS APPROPRIATED
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City of McAllen, Texas Personnel Su
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CITY OF McALLEN DEPARTMENTAL/ FUND
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CITY OF McALLEN DEPARTMENTAL/FUND R
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The General Fund is a major fund us
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GENERAL FUND REVENUES $110,533,511
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GENERAL FUND REVENUES BY SOURCE (co
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City of McAllen, Texas General Fund
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BUDGET SUMMARY BY DEPARTMENT (Conti
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City of McAllen, Texas General Gove
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General Fund City Manager www.mcall
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General Fund City Secretary www.mca
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General Fund Vital Statistics www.m
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General Fund Municipal Court www.mc
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General Fund Management& Budget www
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Mission Statement: To ensure fair a
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General Fund Legal www.mcallen.net/
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General Fund Human Resources www.mc
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Department Summary General Fund Emp
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General Fund Information Technology
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General Fund Office Of Communicatio
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General Fund City Hall www.mcallen.
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Mission Statement: Our mission is t
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General Fund Police www.mcallen.net
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General Fund Radio Shop www.mcallen
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Fire www.mcallen.net/fire Performan
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Mission Statement: To establish bui
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General Fund Engineering www.mcalle
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General Fund Street Maintenance www
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General Fund Sidewalk Construction
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City of McAllen, Texas Health & Wel
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Environmental and Health Code Compl
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General Fund Other Agencies Health
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General Fund Parks Administration w
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General Fund Recreation www.mcallen
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General Fund Las Palmas Community C
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General Fund Recreation Palmview ww
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General Fund Library www.mcallenlib
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General Fund Library Lark www.mcall
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General Fund Library Palmview www.m
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General Fund Other Agencies Culture
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CITY OF McALLEN, TEXAS GENERAL FUND
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Hotel Occupancy Tax Fund is a non m
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City of McAllen, Texas Venue Tax Fu
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City of McAllen, Texas Development
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City of McAllen, Texas EB - 5 Worki
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City of McAllen, Texas Parklands Zo
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City of McAllen, Texas P.E.G. Fund
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City of McAllen, Texas Community De
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CITY OF McALLEN, TEXAS COMMUNITY DE
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City of McAllen, Texas Downtown Ser
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City of McAllen, Texas Drainage Fee
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CITY OF McALLEN, TEXAS COMBINED DEB
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City of McAllen, Texas General Obli
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WATER AND SEWER REVENUE BONDS Withi
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City of McAllen, Texas Hotel Tax Ve
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City of McAllen, Texas Sewer Debt S
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City of McAllen, Texas Anzalduas In
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The Capital Improvement Fund is a m
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City of McAllen, Texas Capital Impr
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City of McAllen, Texas Parks Facili
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City of McAllen, Texas Sports Facil
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City of McAllen, Texas Information
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City of McAllen, Texas Water Deprec
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City of McAllen, Texas Water Revenu
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City of McAllen, Texas Sewer Capita
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City of McAllen, Texas Sewer Revenu
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City of McAllen, Texas Palm View Go
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City of McAllen, Texas Performing A
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City of McAllen, Texas Passenger Fa
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City of McAllen, Texas McAllen Inte
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Capital Improvement Projects Summar
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Significant Nonroutine Capital Proj
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Sports Facility Construction Fund S
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Traffic and Drainage Bond Fund Sign
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Airport Capital Improvements Fund S
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0.2% 3.4% CAPITAL PROJECTS FUNDS AP
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CITY OF McALLEN, TEXAS CAPITAL PROJ
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CITY OF McALLEN, TEXAS CAPITAL PROJ
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City of McAllen, Texas Water Fund W
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City of McAllen, Texas Water Fund E
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Mission Statement: To provide a saf
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Water Fund Water Lab www.mcallen.ne
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Water Fund Meter Readers www.mcalle
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Water Fund Treasury Management www.
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The Sewer Fund is a major fund that
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SEWER FUND REVENUES $21,161,365 1.8
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Sewer Fund Administration www.mcall
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Sewer Fund Lab www.mcallen.net/mpu
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The Sanitation Fund is a major fund
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SANITATION FUND REVENUES By Source
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Sanitation Fund Composting www.mcal
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Sanitation Fund Commercial Box www.
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Sanitation Fund Brush www.mcallen.n
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Mission Statement: " The City of Mc
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The Palm View Golf Course Fund is a
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PALM VIEW GOLF COURSE FUND REVENUES
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Palm View Golf Course Fund Maintena
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Mission Statement: To provide those
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City of McAllen, Texas McAllen Conv
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Convention Center Fund Administrati
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City of McAllen, Texas McAllen Perf
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McAllen Performing Arts Center Fund
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Mission Statement: "To foster an av
Page 303 and 304: City of McAllen, Texas Metro McAlle
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Page 308 and 309: The Bus Terminal Fund is a non majo
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Page 314 and 315: The Bridge Fund is a major fund tha
Page 316: INTERNATIONAL TOLL BRIDGE FUND REVE
Page 319 and 320: International Toll Bridge Fund Toll
Page 322 and 323: The Anzalduas International Crossin
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Page 329 and 330: CITY OF McALLEN, TEXAS ENTERPRISE F
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Page 333 and 334: City of McAllen, Texas Inter-Depart
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Page 338 and 339: Inter-Departmental Service Fund Fle
Page 340 and 341: City of McAllen, Texas General Depr
Page 342 and 343: City of McAllen, Texas Health Insur
Page 344 and 345: Health Insurance Fund Administratio
Page 346 and 347: City of McAllen, Texas Workmen's Co
Page 348 and 349: Workmen's Compensation Fund www.mca
Page 350 and 351: Property & Casualty Insurance Fund
Page 353: Budget-Related Policies and Procedu
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Page 360: Budget Planning Calendar FY 2018-20
Page 363 and 364: Key Points The McAllen Area Economy
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Page 372 and 373: COMPUTATION OF LEGAL DEBT MARGIN SE
Page 374 and 375: MISCELLANEOUS STATISTICAL DATA Educ
Page 376 and 377: MISCELLANEOUS STATISTICAL DATA WATE
Page 378 and 379: City of McAllen, Texas Assessed Val
Page 380 and 381: RATIO OF NET GENERAL BONDED DEBT TO
Page 382 and 383: CITY OF McALLEN, TEXAS LARGEST 10 E
Page 384 and 385: B U D G E T G L O S S A R Y Accrual
Page 386: B U D G E T G L O S S A R Y account
Page 389: Acronym Definition Acronym Definiti
Page 392 and 393: City of McAllen, Texas Hotel Occupa
Page 394 and 395: City of McAllen, Texas Capital Impr
Page 396 and 397: City of McAllen, Texas Water Fund W
Page 398 and 399: City of McAllen, Texas Sanitation F
Page 400 and 401: City of McAllen, Texas McAllen Conv
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City of McAllen, Texas Bus Terminal
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City of McAllen, Texas Anzalduas In
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City of McAllen, Texas General Depr
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City of McAllen, Texas Workmen's Co
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City of McAllen 1300 W. Houston Ave
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Adopted Budget FY 2018-2019

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