2014_09.25 CC Packet ic
KENNEDALE
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www.cityofkennedale.com
KENNEDALE CITY COUNCIL
AGENDA
REGULAR MEETING
September 25, 2014
CITY HALL COUNCIL CHAMBERS, 405 MUNICIPAL DRIVE
WORK SESSION - 5:30 PM
REGULAR SESSION - 5:30 PM
I. CALL TO ORDER
II.WORK SESSION
*NOTE: Pursuant to Section 551.071, Texas Government Code, the City Council reserves the
right to adjourn into Executive Session at any time during the work session or the regular
session to discuss posted executive session items or to seek legal advice from the City Attorney
on any item posted on the agenda.
III. REGULAR SESSION
IV. ROLL CALL
V. INVOCATION
VI. UNITED STATES PLEDGE
VII. TEXAS PLEDGE
"Honor the Texas Flag; I Pledge Allegiance to Thee, Texas, One State under God; One and Indivisible."
VIII.VISITOR/CITIZENS FORUM
At this time, any person with business before the Council not scheduled on the agenda may speak to
the Council. No formal action can be taken on these items at this meeting.
IX. REPORTS/ANNOUNCEMENTS
In addition to any specific matters listed below, the city council may receive a report about items of
community interest, including but not limited to recognition of individual officials, citizens or departments,
information regarding holiday schedules, upcoming or attended events, etc.
X. CONSENT ITEMS
All matters listed under consent agenda have been previously discussed, require little or no deliberation,
or are considered to be routine by the council. If discussion is desired, then an item will be removed
from the consent agenda and considered separately.
405 Municipal Drive, Kennedale, TX 76060 1 Telephone: 817-985-2100 1 Fax: 817-478-7169
XI. REGULAR ITEMS
A. DISCUSS AND CONSIDER AN ORDINANCE OF THE CITY OF KENNEDALE, TEXAS
ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2014, AND
ENDING SEPTEMBER 30, 2015; AMENDING BUDGET FIGURES FOR THE PRIOR FISCAL YEAR
BEGINNING OCTOBER 1, 2013, AND ENDING SEPTEMBER 30, 2014; APPROPRIATING
RESOURCES FOR EACH DEPARTMENT, PROJECT, OPERATION, ACTIVITY, PURCHASE,
ACCOUNT AND OTHER EXPENDITURES; PROVIDING FOR EMERGENCY EXPENDITURES
AND EXPENDITURES AS ALLOWED BY APPLICABLE STATE LAW; PROVIDING FOR THE
FILING OF THE BUDGET AS REQUIRED BY STATE LAW; PROVIDING THAT THIS ORDINANCE
SHALL BE CUMULATIVE OF ALL ORDINANCES; PROVIDING A SEVERABILITY CLAUSE AND
PROVIDING AN EFFECTIVE DATE.
B. DISCUSS AND CONSIDER AN ORDINANCE FIXING AND LEVYING MUNICIPAL AD VALOREM
TAXES FOR THE CITY OF KENNEDALE, TEXAS, FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2014 AND ENDING SEPTEMBER 30, 2015; DIRECTING THE ASSESSMENT AND
COLLECTION THEREOF; PROVIDING A SEVERABILITY CLAUSE; AND AN EFFECTIVE DATE
CLAUSE.
C. Discuss and consider approval for ratification of property tax increase in FY2014-15 Adopted
Budget.
XII. EXECUTIVE SESSION
XIII. RECONVENE INTO OPEN SESSION,AND TAKE ACTION NECESSARY PURSUANT TO
EXECUTIVE SESSION, IF NEEDED
XIV.ADJOURNMENT
In compliance with the Americans with Disabilities Act, the City of Kennedale will provide for reasonable
accommodations for persons attending City Council meetings. This building is wheelchair accessible, and
parking spaces for disabled citizens are available. Requests for sign interpreter services must be made
forty-eight (48) hours prior to the meetings. Please contact the City Secretary at 817.985.2104 or (TDD)
1.800.735.2989
CERTIFICATION
I certify that a copy of the September 25, 2014, agenda was posted on the City Hall bulletin board next to the main entrance of the
City Hall building,405 Municipal Drive, of the City of Kennedale,Texas, in a place convenient and readily accessible to the general
public at all times and said agenda was posted at least 72 hours preceding the schedule time of said meeting, in accordance with
Chapter 551 of the Texas Government Code.
Kelly Coo e , City tecretary
Page 2 of 2
KENNEDALE
You're Here,Your Home
www.cityofkennedale.com Staff Report to the Honorable Mayor and City Council
Date: September 25, 2014
Agenda Item No: REGULAR ITEMS-A.
I. Subject:
DISCUSS AND CONSIDER AN ORDINANCE OF THE CITY OF KENNEDALE, TEXAS ADOPTING THE
BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2014, AND ENDING SEPTEMBER 30,
2015; AMENDING BUDGET FIGURES FOR THE PRIOR FISCAL YEAR BEGINNING OCTOBER 1,
2013, AND ENDING SEPTEMBER 30, 2014; APPROPRIATING RESOURCES FOR EACH
DEPARTMENT, PROJECT, OPERATION, ACTIVITY, PURCHASE, ACCOUNT AND OTHER
EXPENDITURES; PROVIDING FOR EMERGENCY EXPENDITURES AND EXPENDITURES AS
ALLOWED BY APPLICABLE STATE LAW; PROVIDING FOR THE FILING OF THE BUDGET AS
REQUIRED BY STATE LAW; PROVIDING THAT THIS ORDINANCE SHALL BE CUMULATIVE OF ALL
ORDINANCES; PROVIDING A SEVERABILITY CLAUSE AND PROVIDING AN EFFECTIVE DATE.
II. Originated by:
Sakura Moten-Dedrick, Director of Finance & IT
III. Summary:
According to Chapter 102, Municipal Budget, of the Local Government Code (LGC), a municipal budget
shall be prepared to cover the proposed expenditures of the municipal government for the succeeding
year. The proposed budget must be filed with the municipal clerk for public inspection, and a public
hearing conducted on the budget with special notice published in relation to the budget hearing. At the
conclusion of the public hearing, the governing body of the municipality shall take action on the proposed
budget (or table it for adoption at a later meeting), and it may make any changes in the budget that it
considers warranted by the law or by the best interest of the municipal taxpayers. A vote to adopt the
budget under this Chapter is in addition to and separate from the vote to set the tax rate required by
Chapter 26, Tax Code, or other law. The following timetable represents key dates during which notices
were published and meetings were conducted:
08/15/14 Provide Effective Tax Rate & Schedules To Council
08/15/14 Hold Council FY14/15 Budget Retreat
08/15/14 Vote To Place Proposal For Tax Increase On Future Agenda
08/29/14 Publish Notice of Public Hearing On Budget
08/29/14 Publish Notice of Tax Rates
09/11/14 Hold Public Hearing On Budget
1st Public Hearing On Tax Increase
09/18/14 2nd Public Hearing On Tax Increase
09/25/14 Adopt Budget, Adopt Tax Rate, Ratify Budget
Exhibit A represents a brief summary of the budget. A full softcopy version will be made available online
at the City's website beginning October 1, 2014.
IV. Fiscal Impact Summary:
V. Legal Impact:
VI. Recommendation:
Approve
VII.Alternative Actions:
VIII.Attachments:
1. Ordinance To Adopt FY2014-15 Budget jordinance To Adopt FY2014-15 Bud et.doc
P. Exhibit A- Budget Summary 115 Budget Summary.pdf
Page 2 of 2
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF KENNEDALE, TEXAS ADOPTING
THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2014,
AND ENDING SEPTEMBER 30, 2015; AMENDING BUDGET FIGURES
FOR THE PRIOR FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND
ENDING SEPTEMBER 30, 2014; APPROPRIATING RESOURCES FOR
EACH DEPARTMENT, PROJECT, OPERATION, ACTIVITY, PURCHASE,
ACCOUNT AND OTHER EXPENDITURES; PROVIDING FOR
EMERGENCY EXPENDITURES AND EXPENDITURES AS ALLOWED BY
APPLICABLE STATE LAW; PROVIDING FOR THE FILING OF THE
BUDGET AS REQUIRED BY STATE LAW; PROVIDING THAT THIS
ORDINANCE SHALL BE CUMULATIVE OF ALL ORDINANCES;
PROVIDING A SEVERABILITY CLAUSE AND PROVIDING AN
EFFECTIVE DATE.
WHEREAS, the City of Kennedale, is a home rule city acting under its charter adopted by
the electorate pursuant to Article X1, Section 5 of the Texas Constitution and Chapter 9 of the Local
Government Code; and
WHEREAS, the City Manager of the City has filed with the City Secretary a budget
outlining all proposed expenditures of the Government of the City for the fiscal year beginning
October 1, 2014, and ending September 30, 2015, (hereinafter referred as the "Budget"); and
WHEREAS, the Budget, a copy of which is attached hereto as Exhibit "A" and
incorporated herein for all purposes, specifically sets forth each of the various projects for which
appropriations are delineated, and the estimated amount of money carried in the Budget for each of
such projects; and
WHEREAS, the Budget has been filed with the City Secretary for at least thirty (30) days
before the date the City Council makes its tax levy for the fiscal year and such Budget has been
available for inspection by any taxpayer; and
WHEREAS, the public notice of public hearings on the proposed Budget, stating the date,
time, place and subject matter of said public hearings, was given as required by the laws of the State
of Texas; and
WHEREAS, such public hearings were held on September 11, 2014, prior approval of such
date being hereby ratified and confirmed by the City Council, and those wishing to speak on the
Budget were heard; and
WHEREAS, the City Council has studied the Budget and listened to the comments of the
taxpayers at the public hearings held thereon and has determined that the Budget attached hereto is
in the best interest of the City and that same should be approved and adopted.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF KENNEDALE TEXAS, THAT:
SECTION 1. All of the above premises are found to be true and correct and are
incorporated into the body of this Ordinance as if copied in their entirety.
SECTION 2. The Budget as set forth in Exhibit "A," of the revenue of the City and the
expenses of conducting the affairs thereof for the ensuing fiscal year beginning October 1, 2014 and
ending September 30, 2015, is hereby adopted and approved, and there is hereby appropriated from
the funds indicated therein such sums for the projects, operations, activities, purchases, accounts
and other expenditures proposed in the Budget.
SECTION 3. That the revised figures, prepared and submitted by the City Manager for the
prior fiscal year beginning October 1, 2013 and ending September 30, 2014, be, and the same are
hereby, in all things, approved and appropriated, and any necessary transfers between accounts and
departments are hereby authorized, approved and appropriated.
SECTION 4. No expenditure of the funds of the City of Kennedale shall hereafter be made
except in compliance with the budget and applicable state law; provided, however, that in case of
grave public necessity to meet unusual and unforeseen conditions, which could not by reasonable,
diligent thought and attention have been include in the original budget, may from time to time be
authorized by the City Council as amendments to the original Budget.
SECTION 5. The City Manager shall file or cause to be filed a true and correct copy of this
ordinance, along with the approved Budget attached hereto, with the City Secretary. The City
Manager shall file or cause to be filed a true and correct copy of this ordinance, along with the
approved Budget attached hereto, and any amendments thereto, in the office of the County Clerk of
Tarrant County, Texas, as required by State law.
SECTION 6. Any and all ordinances, resolutions, rules, regulations, policies or provisions
in conflict with the provisions of this ordinance are hereby repealed and rescinded to the extent of
conflict therewith.
SECTION 7. It is hereby declared to be the intention of the City Council that the phrases,
clauses, sentences, paragraphs and sections of this ordinance are severable, and if any phrase,
clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional by the
valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not
affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this ordinance,
since the same would have been enacted by the City Council without the incorporation in this
ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section.
SECTION 8. That this ordinance be in full force and effect from and after its adoption.
PASSED, ADOPTED AND APPROVED by the City Council of the City of Kennedale,
Texas, this the 25th day of September, 2014.
APPROVED:
MAYOR, BRIAN JOHNSON
ATTEST:
KELLY COOPER, INTERIM CITY SECRETARY
FY12-13 FY13-14 FY13-14 FY13-14 FY13-14 FY14-15 CY -
NUES ACTUAL BUDGET AMENDED YTD MAY ESTIMATE PROPOSED CHAN
=RAL FUND 5,337,298 5,438,568 5,438,568 4,136,275 5,802,446 5,577,828 139
TAL REPLACEMENT FUND 147,999 70,002 70,002 65,829 138,107 157,007 87
RT TECHNOLOGY FUND 8,270 7,926 7,926 4,496 7,126 7,151
RT SECURITY FUND 74,475 79,806 79,806 3,371 81,451 85,275
:T IMPROVEMENT FUND 819,183 828,048 828,048 574,905 1,121,956 858,911 3C
NILE CASE MANAGER FUND 10,202 9,911 9,911 5,735 9,179 9,204
REC/OTHER DONATION FUND 4,479 4,519 4,519 2,924 4,506 4,506
REFORESTATION FUND 24 30 30 6 9 9
.AIMED PROPERTY FUND - - - - - -
:RAL FUND 6,401,929 6,438,810 6,438,810 4,793,541 7,164,780 6,699,891 261
:RAL DEBT SERVICE FUND 1,291,588 1,346,629 1,346,629 1,122,971 1,345,643 1,359,183 12
:R/SEWER FUND 3,033,404 3,543,268 3,543,268 1,768,106 3,584,595 3,477,955 (6�
MWATER UTILITY FUND 155,649 177,078 177,078 108,237 177,375 265,525 8E
:R IMPACT FUND 114,962 58,030 58,030 114,042 220,010 116,010 57
R IMPACT FUND 10,989 3,343 3,343 17,474 43,002 6,682
:R IMPROVEMENT FUND 996 - - - - -
;R/SEWER FUND 3,316,000 3,781,719 3,781,719 2,007,858 4,024,982 3,866,171 84
IB FUND 657,231 1,104,525 1,104,525 535,224 1,503,426 901,669 (20,-
IB CAPITAL BOND FUND 100 - - 14 20 20
IB BOND RESERVE FUND 41 52 52 10 16 16
•B FUND 657,373 1,104,577 1,104,577 535,249 1,503,462 901,705 (202
TAL PROJECTS FUND 109,184 92,409 92,409 20,743 76,001 76,001 (1E
TAL BOND FUND 532,021 - - 0 115,057 1,037,264 1,037
DEDICATION FUND 33,525 165,288 165,288 753 879 91,972 (71�
,RY BUILDING FUND 2,963 3,133 3,133 1,855 3,064 3,133
)WAY IMPACT FEE FUND 50,179 20,160 20,160 51,234 85,020 40,260 2C
I'AL FUND 727,872 280,990 280,990 74,586 280,021 1,248,630 967
(NEW HOPE) FUND - - - 121 1,157 178,843 17E
L/MOTEL TAX FUND - - - - - -
-E SEIZURE FUND 8,344 - - 10,153 10,153 1
E FUND 155 - - 1,808 1,808 1,800 1
IAL REVENUE FUND 8,499 - - 12,082 13,118 180,644 180
L REVENUES $12,403,261 $12,952,726 $12,952,726 $8,546,287 $14,332,006 $14,256,224 $ 1,303
FY12-13 FY13-14 FY13-14 FY13-14 FY13-14 FY14-15 CY - I
NDITURES ACTUAL BUDGET AMENDED YTD MAY ESTIMATE PROPOSED CHAN
=RAL FUND 5,546,995 5,568,299 5,568,299 3,230,200 5,522,938 5,825,825 257
TAL REPLACEMENT FUND 152,951 24,220 24,220 22,408 22,408 267,370 24?,
RT TECHNOLOGY FUND 16,912 13,397 13,397 2,411 5,711 10,711 (�
RT SECURITY FUND 74,802 80,431 80,431 46,223 78,995 85,275 4
:T IMPROVEMENT FUND 738,223 847,625 847,625 376,260 1,081,819 905,676 5E
NILE CASE MANAGER FUND 1,867 3,681 3,681 1,008 2,145 30,939 27
REC/OTHER DONATION FUND - - - - - -
REFORESTATION FUND - 2,000 2,000 3,414 3,414 - (�
.AIMED PROPERTY FUND - - - - - -
:RAL FUND 6,531,749 6,539,653 6,539,653 3,681,923 6,717,431 7,125,796 586
:RAL FUND DEBT SERVICE 1,359,481 1,369,470 1,369,470 1,152,174 1,369,471 1,343,107 (26
:R/SEWER FUND 3,398,578 3,800,061 3,800,061 2,172,826 3,925,842 4,554,239 754
MWATER UTILITY FUND 3,582 260,049 260,049 107,881 232,372 572,227 31�
:R IMPACT FUND 161,560 58,030 58,030 181,085 181,085 174,916 116
R IMPACT FUND 14,710 3,343 3,343 - 29,115 22,396 19
:R IMPROVEMENT FUND - - - - - -
;R/SEWER FUND 3,578,430 4,121,483 4,121,483 2,461,792 4,368,414 5,323,778 1,202
IB FUND 1,248,239 767,775 767,775 601,513 724,819 748,712 (15
IB CAPITAL BOND FUND 16,871 25,000 25,000 - - 25,000
IB BOND RESERVE FUND - - - - - -
-B FUND 1,265,109 792,775 792,775 601,513 724,819 773,712 (19
TAL PROJECTS FUND 122,809 125,655 125,655 - 76,297 76,001 (45
TAL BOND FUND 562,465 - - 64,830 71,830 1,080,625 1,08C
DEDICATION FUND 45 - - 125 215 -
,RY BUILDING FUND 3,975 4,000 4,000 - 6,000 2,000 (�
)WAY IMPACT FEE FUND - - - - - 178,843 17E
I'AL FUND 689,294 129,655 129,655 64,955 154,342 1,337,469 1,207
(NEW HOPE) FUND - - - - - 180,000 18C
L/MOTEL TAX FUND - - - - - -
-E SEIZURE FUND 18,007 - - - 407 -
E FUND 545 - - - 1,808 1,800 1
IAL REVENUE FUND 18,552 - - - 2,215 181,800 181
L EXPENDITURES $13,442,614 $12,953,036 $12,953,036 $7,962,358 $13,336,692 $16,085,662 $ 3,132
ANNUAL PROGRAM OF SERVICES
EXPENDITURE SUMMARY BY DEPARTMENT
FY12-13 FY13-14 FYI 3-14 FY13-14 FY13-14 FY14-15 CY - PY
GENERAL FUND ACTUAL BUDGET AMENDED YTD MAY ESTIMATE PROPOSED CHANGE
CITY MANAGER 285,121 271,723 271,723 148,769 257,034 281,920 10,197
MAYOR/CITY COUNCIL 87,054 82,188 82,188 38,194 67,344 94,106 11,918
CITY SECRETARY 148,162 144,973 144,973 68,603 144,484 148,344 3,371
MUNICIPAL COURT 151,868 152,174 152,174 90,657 149,782 138,817 (13,356)
HUMAN RESOURCES 109,038 97,522 97,522 55,048 97,060 117,842 20,321
FINANCE 274,159 274,810 274,810 181,367 266,955 420,400 145,590
POLICE 1,807,642 1,956,721 1,956,721 1,201,950 1,896,888 2,052,195 95,474
FIRE 1,603,892 1,615,924 1,615,924 859,138 1,579,300 1,648,768 32,844
COMMUNITY DEVELOPMENT 308,833 302,659 302,659 171,029 340,157 382,427 79,768
STREETS/PARKS - - - - - - -
SENIOR CITIZEN CENTER 50,919 53,308 53,308 28,569 53,941 54,109 801
LIBRARY 215,265 243,446 243,446 142,224 227,532 229,090 (14,356)
NONDEPARTMENTAL 505,041 372,851 372,851 244,652 442,462 257,807 (115,044)
TOTAL EXPENDITURES $ 5,546,995 $ 5,568,299 $5,568,299 $3,230,200 $5,522,938 $ 5,825,825 $ 257,526
FY12-13 FY13-14 FY13-14 FY13-14 FY13-14 FY14-15 CY - PY
WATER/SEWER FUND ACTUAL BUDGET AMENDED YTD MAY ESTIMATE PROPOSED CHANGE
UTILITY BILLING 1,099,982 1,106,645 1,106,645 674,552 1,278,284 1,346,157 239,512
WATER OPERATIONS 907,987 1,293,991 1,293,991 632,573 1,367,931 1,781,412 487,421
DEBT 190,513 506,196 506,196 441,446 506,196 504,100 (2,096)
NONDEPARTMENTAL 1,200,095 893,228 893,228 424,255 773,432 922,569 29,341
TOTAL EXPENDITURES $ 3,398,578 $ 3,800,061 $3,800,061 $2,172,826 $3,925,842 $ 4,554,239 $ 754,178
FY12-13 FY13-14 FY13-14 FY13-14 FY13-14 FY14-15 CY - PY
STREET IMPROVEMENT FUND ACTUAL BUDGET AMENDED YTD MAY ESTIMATE PROPOSED CHANGE
STREETS 647,403 775,625 775,625 337,649 1,005,319 828,676 53,051
PARKS MAINTENANCE 90,820 72,000 72,000 38,611 76,500 77,000 5,000
TOTAL EXPENDITURES $ 738,223 $ 847,625 $ 847,625 $ 376,260 $ 1,081,819 $ 905,676 $ 58,051
FY12-13 FY12-13 FY13-14 FY13-14 FY13-14 FY13-14
BUDGET ACTUAL BUDGET AMENDED YTD MAY ESTIMATE P
IND 14.3% 10.0% 6.1% 7.6% 45.1% 15.1%
'LACEMENT FUND 0.0% 15.8% 227.1% 289.1% 302.0% 624.5%
dNOLOGY FUND 42.9% 41.9% 0.7% 12.0% 380.1% 148.7%
JRITY FUND 0.0% -3.3% -0.8% -3.8% -98.0% 0.0%
OVEMENT FUND 35.2% 39.1% 9.7% 31.7% 129.4% 30.4%
\SE MANAGER FUND 1396.6% 1675.5% 1061.9% 1019.1% 3573.4% 1786.0%
)THEIR DONATION FUND N/A N/A N/A N/A N/A N/A
STATION FUND 3463.2% N/A 3460.8% 3460.4% 1985.1% 1985.2%
PROPERTY FUND N/A N/A N/A N/A N/A N/A
ND 17.8% 15.1%, 9.2% 13.5% 56.9% 21.3%
:BT SERVICE FUND 1.5170 1.8% 0.0% 0.1170 -0.570 0.0%
ER FUND* 14.0% 71.9% 12.3% 57.5% 93.8% 53.5%
=R UTILITY FUND 42.6% 10299.5% 80.0% 109.9% 342.3% 135.1%
ACT FUND 0.0% 12.4% 0.0% 34.4% -26.0% 32.5%
.CT FUND 0.0% 12.4% 0.0% 54.7% N/A 54.0%
'OVEMENT FUND N/A N/A N/A N/A N/A N/A
ER FUND 15.7% 80.1% 16.4% 60.5% 96.6% 57.0%
0.0% -44.5% 4.0% -28.4% -103.3% 30.8%
ITAL BOND FUND N/A 174.3% 53.4% 17.6% N/A N/A
D RESERVE FUND N/A N/A N/A N/A N/A N/A
10.9% -32.1% 20.6% -11.9% -78.5% 51.4%
DJECTS FUND 0.0% 0.2% 0.0% -26.2% N/A 0.0%
ND FUND 0.0% 0.0% N/A N/A -99.8% 60.4%
:ATION FUND N/A 74533.6% N/A N/A 27334.3% 15908.9%
_DING FUND 18.7% 111.6% 91.9% 89.2% N/A 25.0%
MPACT FEE FUND N/A N/A N/A N/A N/A N/A
JD 5.6% 32.8% 248.3% 259.8% 300.4% 201.67o
HOPE) FUND 0.0% N/A N/A N/A N/A N/A
EL TAX FUND 0.0% N/A N/A N/A N/A N/A
JRE FUND 0.0% 0.0% N/A N/A N/A 2392.6%
0.0% 0.0% N/A N/A N/A 0.0%
FENUE FUND 0.070 0.070 N/A #DIV/0! #DIV/0! 440.0%
S 14.2% 27.5% 13.6% 27.9% 52.8% 34.6%
NCE IN TERMS OF WORKING CAPITAL. REPRESENTS TOTAL NET ASSETS. BALANCES WATER/SEWER FUND TO CAFR.
ER FUND - - - - - -
FY12-13 FY12-13 FY13-14 FY13-14 FY13-14 FY13-14
BUDGET ACTUAL BUDGET AMENDED YTD MAY ESTIMATE P
IND 807,447 552,056 341,407 422,326 1,458,131 831,564
'LACEMENT FUND - 24,242 55,008 70,024 67,664 139,941
dNOLOGY FUND 7,416 7,079 98 1,608 9,163 8,494
JRITY FUND (1) (2,457) (625) (3,082) (45,308) (0)
OVEMENT FUND 244,901 288,401 82,238 268,824 487,046 328,537
SSE MANAGER FUND 30,616 31,282 39,088 37,512 36,009 38,315
)THEIR DONATION FUND 10,576 11,911 16,570 16,430 14,835 16,417
STATION FUND 69,263 71,179 69,215 69,209 67,770 67,774
PROPERTY FUND 304 304 304 304 304 304
ND 1,170,522 983,996 603,303 883,154 2,095,614 1,431,346
:BT SERVICE FUND 20,643 23,828 33 987 (5,375) 0
ER FUND* 483,365 2,442,243 469,029 2,185,451 2,037,523 2,100,997
=R UTILITY FUND 108,525 402,458 207,919 285,922 369,249 313,896
ACT FUND - 19,981 - 19,981 (47,062) 58,906
,CT FUND - 1,828 - 1,828 19,302 15,715
'OVEMENT FUND - (0) - (0) (0) (0)
ER FUND 591,890 2,866,511 676,948 2,493,183 2,379,012 2,489,514
(510) (555,081) 30,350 (218,331) (621,370) 223,526
ITAL BOND FUND - 29,411 13,357 4,411 29,426 29,431
D RESERVE FUND 120,066 119,903 119,966 119,955 119,913 119,919
119,556 (405,767) 163,673 (93,965) (472,032) 372,876
DJECTS FUND - 40,599 - (32,950) 21,040 0
ND FUND - 134 - 134 (64,696) 43,361
:ATION FUND 60 33,540 165,453 198,828 34,168 34,204
_DING FUND 1,495 4,436 3,676 3,569 6,291 1,500
MPACT FEE FUND 54,354 147,108 152,854 167,268 198,342 232,128
JD 55,909 225,817 321,983 336,849 195,145 311,193
HOPE) FUND - - - - - -
EL TAX FUND - - - - - -
JRE FUND - 3 4 3 10,156 9,749
- (0) (155) (0) 1,808 (0)
'ENUE FUND - 3 (151) 3 11,964 9,748
S 1,958,520 3,694,389 1,765,788 3,620,212 4,204,329 4,614,678
NCE IN TERMS OF WORKING CAPITAL. REPRESENTS TOTAL NET ASSETS. BALANCES WATER/SEWER FUND TO CAFR.
ER FUND 10,719,084 11,175,570 10,786,196 10,918,778 10,770,849 10,834,323
KENNEDALE
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www.cityofkennedale.com Staff Report to the Honorable Mayor and City Council
Date: September 25, 2014
Agenda Item No: REGULAR ITEMS- B.
I. Subject:
DISCUSS AND CONSIDER AN ORDINANCE FIXING AND LEVYING MUNICIPAL AD VALOREM
TAXES FOR THE CITY OF KENNEDALE, TEXAS, FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2014 AND ENDING SEPTEMBER 30, 2015; DIRECTING THE ASSESSMENT AND COLLECTION
THEREOF; PROVIDING A SEVERABILITY CLAUSE; AND AN EFFECTIVE DATE CLAUSE.
II. Originated by:
Sakura Moten-Dedrick, Director of Finance & IT
III. Summary:
According to the Texas Constitution and Property Tax Code, which both embody the concept of truth-in-
taxation, a municipality is required to comply with certain steps in adopting their tax rate in an effort to
make taxpayers aware of tax rate proposals and allow taxpayers, in certain cases, roll back or limit a tax
increase. A vote to set the tax rate required by Chapter 26, Tax Code, is in addition to and separate from
the vote to adopt the budget. The following timetable represents key dates during which notices were
published and meetings were conducted:
08/15/14 Provide Effective Tax Rate & Schedules To Council
08/15/14 Hold Council FY14/15 Budget Retreat
08/15/14 Vote To Place Proposal For Tax Increase On Future Agenda
08/29/14 Publish Notice of Public Hearing On Budget
08/29/14 Publish Notice of Tax Rates
09/11/14 Hold Public Hearing On Budget
1st Public Hearing On Tax Increase
09/18/14 2nd Public Hearing On Tax Increase
09/25/14 Adopt Budget, Adopt Tax Rate, Ratify Budget
IV. Fiscal Impact Summary:
V. Legal Impact:
VI. Recommendation:
Approve
VII.Alternative Actions:
Vote on tax rate must be a record vote.
REQUIRED WORDING FOR A MOTION BY A GOVERNING BODY TO SET THE TAX RATE:
I MOVE THAT THE PROPERTY TAX RATE BE INCREASED BY THE ADOPTION OF A TAX RATE OF
$0.747500, WHICH IS EFFECTIVELY A 0.85 PERCENT INCREASE IN THE TAX RATE.
VIII.Attachments:
1. Ordinance To Adopt FY2014-15 Tax Rate 10rdinance To Adopt FY2014-15 Tax Rate.doc
Page 2 of 2
ORDINANCE NO.
AN ORDINANCE FIXING AND LEVYING MUNICIPAL AD
VALOREM TAXES FOR THE CITY OF KENNEDALE,
TEXAS, FOR THE FISCAL YEAR BEGINNING OCTOBER 1,
2014 AND ENDING SEPTEMBER 30, 2015; DIRECTING THE
ASSESSMENT AND COLLECTION THEREOF; PROVIDING
A SEVERABILITY CLAUSE; AND AN EFFECTIVE DATE
CLAUSE.
WHEREAS, the City Council of the City of Kennedale, Texas hereby finds that the tax for
the fiscal year beginning October 1, 2014, and ending September 30, 2015, hereinafter levied for
current expenses and the general improvements of the City and its property, must be levied to
provide the revenue requirements of the budget for the ensuing year; and
WHEREAS, the City Council has approved on the 25th day of September 2014, the budget
for the fiscal year beginning October 1, 2014, and ending September 30, 2015; and
WHEREAS, all statutory and constitutional requirements concerning the levying and
assessing of ad valorem taxes have been completed in due and correct time, including providing
notice of and conducting a public hearing regarding the ad valorem tax levied hereby.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF KENNEDALE TEXAS, THAT:
SECTION 1. For the current expense of the City of Kennedale and for the general
improvements of the City and its property, there is hereby levied and ordered to be assessed and
collected for the fiscal year beginning October 1, 2014 and ending September 30, 2015, and for
each fiscal year thereafter until it be otherwise provided and ordained, on all property situated
within the corporate limits of the City limits of the City of Kennedale, and not exempt from taxation
by valid laws, an ad valorem tax rate of $0.747500 cents on the One Hundred ($100.00) Dollars
valuation of such property.
$0.551216 For the purpose of maintenance and operation.
$0.196284 For the purpose of interest and sinking.
$0.747500 Total Tax Rate
THIS TAX RATE WILL RAISE MORE TAXES FROM MAINTENANCE
AND OPERATIONS THAN LAST YEAR'S TAX RATE.
SECTION 2. That the taxes herein are levied according to law and shall be due and
payable on October 1, 2014, and the same shall become delinquent on February 1, 2015. Should
any taxpayer fail to make payment before the date of delinquency, the penalty as provided by law
shall be assessed until the unpaid taxes and penalty have been satisfied.
SECTION 3. Pursuant to the authority granted by Section 33.07 of the Texas Tax Code, in
the event that 2013 taxes and taxes for all subsequent years become delinquent on or after February
1 but not later than May 1 of the year in which they become delinquent, and in the event such
delinquent taxes are referred to an attorney for collection, an additional amount of twenty percent
(20%) of the total amount of tax, penalty and interest then due shall be added as collection costs to
be paid by the taxpayer, for all taxes delinquent on or after July 1, 2015.
SECTION 4. Pursuant to the authority granted by Section 33.08 of the Texas Tax Code, the
City further provides that all 2013 taxes and taxes for all subsequent years that become delinquent
on or after June 1 of the year in which they become delinquent shall, in order to defray the costs of
collection, incur an additional 20% of the delinquent tax, penalty and interest.
SECTION 5. In the event any section, sub-section, clause, sentence, or phrase of this
ordinance shall be declared or adjudged invalid or unconstitutional, such adjudication shall in no
means affect any other section, sub-section, clause sentence, or phrase of this ordinance, but all the
rest thereof shall be in full force and effect just as though the section, sub-section, sentence, clause
or phrase so declared or adjudged invalid or unconstitutional was not originally a part thereof.
SECTION 6. This ordinance shall be in full force and effect from and after its passage and
publication as provided by law.
PASSED, ADOPTED AND APPROVED by the City Council of the City of Kennedale,
Texas, this the 25th day of September, 2014.
APPROVED:
MAYOR, BRIAN JOHNSON
ATTEST:
KELLY COOPER, INTERIM CITY SECRETARY
KENNEDALE
You're Here,Your Home
www.cityofkennedale.com Staff Report to the Honorable Mayor and City Council
Date: September 25, 2014
Agenda Item No: REGULAR ITEMS- C.
I. Subject:
Discuss and consider approval for ratification of property tax increase in FY2014-15 Adopted Budget.
II. Originated by:
Sakura Moten-Dedrick, Director of Finance & IT
III. Summary:
According to Chapter 102, Municipal Budget, of the Local Government Code (LGC), a municipal budget
shall be prepared to cover the proposed expenditures of the municipal government for the succeeding
year. In addition to the adoption of a budget, should that budget require raising more revenue from
property taxes than in the previous year, the governing body must conduct a separate vote to ratify the
property tax increase reflected in the budget. A vote under this subsection is in addition to and separate
from the vote to adopt the budget or a vote to set the tax rate required by Chapter 26, Tax Code, or other
law.
IV. Fiscal Impact Summary:
V. Legal Impact:
VI. Recommendation:
Approve
VII.Alternative Actions:
Required wording for a motion by a governing body to ratify a property tax increase in an approved
budget:
I MOVE THAT THIS BUDGET WILL RAISE MORE REVENUE FROM POPERTY TAXES THAN LAST
YEAR'S BUDGET BY AN AMOUNT OF$103,362,WHICH IS A 2.49 PERCENT INCREASE FROM
LAST YEAR'S BUDGET. THE PROPERTY TAX REVENUE TO BE RAISED FROM NEW PROPERTY
ADDED TO THE TAX ROLL THIS YEAR IS $72,755.
VIII.Attachments: