City Council Workshop or Special Called Meeting

CITY COUNCIL WORKSHOP MEETING MONDAY - AUGUST 26, 2024 - 6:00 PM Notice of AGENDA Council Chamber/Municipal Court Building 2801 Ranch Road 1869 Liberty Hill, Texas 78642 Diane Williams Jacquetta Thayer Crystal Mancilla Wade Ashley Michael Helbing Amanda L Young LIVE VIDEO ACCESS AND RECORDINGS The live video link will be on the City's Facebook page. Following the meeting, the link for the live meeting will be removed. The recording of the meeting will be placed on the City's webpage: www.libertyhilltx.gov PLEASE SILENCE YOUR CELL PHONES 1) CALL TO ORDER AND ESTABLISH QUORUM 2) PUBLIC HEARING(S) a) Hold a public hearing and hear a report from City staff regarding the proposed Annual Budget for Fiscal Year 2024-2025 which begins October 1, 2024. This budget will raise more revenue from property taxes than last year's budget by an amount of $790,549—a 16% increase from last year. The property tax revenue to be raised from new property added to the tax roll this year is $403,080. Total debt obligation for the City secured by property taxes is $7,340,221. A copy of this Proposed Budget is available for public inspection at the office of the City Secretary, 926 Main Street, Liberty Hill, Texas 78642. 1.) Introduction and staff report. 1  2.) Hold Public Hearing 3.) Announce that this proposed City Budget for FY 2024-2025 will be discussed at a Special Meeting of City Council on Wednesday, September 4, 2024 at 5:00 PM. 4.) Announce that this proposed City Budget for FY 2024-2025 will be considered for possible adoption by City Council at their meeting on Wednesday, September 11, 2024. b) Hold a public hearing and hear a report from City staff regarding the proposed tax rate. The proposed rate is the voter-approved rate of 0.494851 per $100. The preceding year’s rate was 0.454559 per $100. The City Council proposes to use revenue attributable to the tax rate increase for the purpose of increased maintenance and operational expenditures, equipment, facilities, staff compensation and benefit increases, and additional personnel to enhance city services, including public safety. For assistance or information about tax calculations, contact Larry Gaddes with the contact information below. Larry Gaddes, PCAC, CTA Williamson County Tax Assessor-Collector 904 South Main Street Georgetown, Texas 512.943.1601 proptax@wilco.org www.wilco.org. 1.) Introduction and staff report. 2.) Hold Public Hearing 3.) Announce that this proposed City Tax Rate will be discussed at a Special Budget Meeting of City Council on Wednesday, September 4, 2024 at 5:00 PM. 4.) Announce that this proposed City Tax Rate will be considered for possible adoption by City Council at their meeting on Wednesday, September 11, 2024. 3) REGULAR AGENDA a) Review and action on Enterprise Fund Departments and Capital Funds. (P. Brandenburg/D. Thomison) FY25 Enterprise Funds 50-57.pdf FY25 Other Major Funds.pdf Terry McCord notes Worksheets for 8_26_24 meeting.pdf b) Review of Departmental Baseline Budgets, General Fund departments, including estimates of projected revenue. (P. Brandenburg/T. McCord) FY25 General Fund.pdf c) Discussion, consideration and possible action regarding budget requests for FY 2024-2025 including requests for new city personnel, equipment, supplies, projects and programs. (P. 2  Brandenburg/T. McCord) FY25 Updated FTE Supplemental.pdf 4) ADJOURNMENT The City Council, Boards, and Commissions reserve the right to reconvene, recess, realign, change the order of business, or adjourn into Execu ve Session at any me during the course of the mee ng, prior to adjournment, to discuss any item listed above, as authorized by Texas Government Code Sec on §551.071 (Consulta on with A orney), §551.072 (Delibera ons about Real Property), §551.073 (Delibera ons about Gi s and Dona ons), §551.074 (Personnel Ma ers), §551.076 (Delibera ons about Security Devices), and §551.087 (Development). In compliance with the Americans with Disabili es Act, the City of Liberty Hill will provide reasonable accommoda on for persons a ending mee ngs. To be er serve you, requests need to be received 48 hours prior to the meeting. Contact the City Secretary at 512-778-5449 – Extension 125. POSTING CERTIFICATION: I, ELAINE SIMPSON – CITY SECRETARY – CITY OF LIBERTY HILL certify that the attached notice of meeting was duly posted on the bulletin board at City Hall located at 926 Loop 332, Liberty Hill, Texas 78642 and on the City website (www.libertyhilltx.gov) on the ______ day of ____________________, 202_ at ______. Elaine Simpson – City Secretary. REMOVAL CERTIFICATION: I ELAINE SIMPSON – CITY SECRETARY – CITY OF LIBERTY HILL certify that the attached notice of meeting was removed from the bulletin board at City Hall located at 926 Loop 332, Liberty Hill, Texas 78642 on the ______ day of __________________, 202_ at _______. INITIALS _______ 3  CITY COUNCIL CITY COUNCIL WORKSHOP MEETING MONDAY - AUGUST 26, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 2.a Hold a public hearing and hear a report from City staff regarding the proposed Annual Budget for Fiscal Year 2024-2025 which begins October 1, 2024. This budget will raise more revenue from property taxes than last year's budget by an amount of $790,549—a 16% increase from last year. The property tax revenue to be raised from new property added to the tax roll this year is $403,080. Total debt obligation for the City secured by property taxes is $7,340,221. A copy of this Proposed Budget is available for public inspection at the office of the City Secretary, 926 Main Street, Liberty Hill, Texas 78642. 1.) Introduction and staff report. 2.) Hold Public Hearing 3.) Announce that this proposed City Budget for FY 2024-2025 will be discussed at a Special Meeting of City Council on Wednesday, September 4, 2024 at 5:00 PM. 4.) Announce that this proposed City Budget for FY 2024-2025 will be 4 considered for possible adoption by City Council at their meeting on Wednesday, September 11, 2024. 5  CITY COUNCIL CITY COUNCIL WORKSHOP MEETING MONDAY - AUGUST 26, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 2.b Hold a public hearing and hear a report from City staff regarding the proposed tax rate. The proposed rate is the voter-approved rate of 0.494851 per $100. The preceding year’s rate was 0.454559 per $100. The City Council proposes to use revenue attributable to the tax rate increase for the purpose of increased maintenance and operational expenditures, equipment, facilities, staff compensation and benefit increases, and additional personnel to enhance city services, including public safety. For assistance or information about tax calculations, contact Larry Gaddes with the contact information below. Larry Gaddes, PCAC, CTA Williamson County Tax Assessor-Collector 904 South Main Street Georgetown, Texas 512.943.1601 proptax@wilco.org www.wilco.org. 1.) Introduction and staff report. 2.) Hold Public Hearing 3.) Announce that this proposed City Tax Rate will be discussed at a 6 Special Budget Meeting of City Council on Wednesday, September 4, 2024 at 5:00 PM. 4.) Announce that this proposed City Tax Rate will be considered for possible adoption by City Council at their meeting on Wednesday, September 11, 2024. 7  CITY COUNCIL CITY COUNCIL WORKSHOP MEETING MONDAY - AUGUST 26, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 3.a Review and action on Enterprise Fund Departments and Capital Funds. (P. Brandenburg/D. Thomison) 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 From: Terry McCord To: Crystal Mancilla; Officials; Paul Brandenburg Cc: Rebecca Harness; Elaine Simpson; Aaron Eger; Stephan Zaparolli Subject: Updated Budget Worksheets for 8/26/24 meeting Date: Thursday, August 22, 2024 4:41:46 PM Attachments: FY25 Updated FTE & Supplemental CC 082224.xlsx FY25 Enterprise Funds 50-57 - for CC 082224.xlsx FY25 General Fund - for CC 082224.xlsx FY25 Other Major Funds - for CC 082224.xlsx Dear Mayor and Council members, Attached are the updated Budget worksheets for the General Fund, the Enterprise funds and all other funds. I have also attached the updated FTE summary. The general fund had the following changes: The new Interim Police Chief stated different priorities from the original budget. He has requested we remove the selected 2 FTE, the traffic/patrol officers for $353,362 and replace them with the Evidence Tech/Records Manager $60,263 and the Police Detective $180,296 for a total of $240,559, a difference of $112,803. New positions were budgeted at 75% costs due to delayed hiring and the UDC Plan rewrite of $200K was added. Enterprise Funds The enterprise funds are as such: 50-WasteWater; 51-Sewer; 52-Water. Those funds will pay for CIP projects that are 100% funded by those types of water funds. Funds 53- Wastewater Impact Fees; 56-Sewer Impact Fees; 57-Water Impact Fees; those funds will pay for CIP projects that are 100% funded by Impact fees within the water types. Fund 55 Utility Capital Projects are for CIP projects that are funded by more than one funding source and the transfer ins from the funding source will supplement the revenue. Project costs cannot be split by invoices across different funding sources, so all projects stay here in one fund. Fund 27,28, and 29 are Bond funds and the only revenue coming in is from interest income. Those CIP projects that are 100% funded by that bond are in the bond funds. Note: I understand the methodology that funds should not be budgeted leaving the fund balance negative within the year, but this is how funds that have low annual revenue like bond funds get budgeted with their projects. The system will not allow a transfer of money into itself (that would be a one-sided entry). The system will automatically deduct the negative amount from the fund balance at the time of year end close to cover the exceeded expenditures. Funds with bond proceeds are designed to accept the bond proceeds in the year debt was issued and continue to carry the balance. The CIP projects are paid over one or more fiscal years, hence the negative balance within the year. This is also the case with designated funds as they carry a fund balance over the years and then at a later time, a project expense is incurred to the fund. See attached worksheets. 73 Thank you Terry McCord Contract Accountant City of Liberty Hill Office: 512-548-5530 PO Box 1920 Liberty Hill, TX 78642 74  CITY COUNCIL CITY COUNCIL WORKSHOP MEETING MONDAY - AUGUST 26, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 3.b Review of Departmental Baseline Budgets, General Fund departments, including estimates of projected revenue. (P. Brandenburg/T. McCord) 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106  CITY COUNCIL CITY COUNCIL WORKSHOP MEETING MONDAY - AUGUST 26, 2024 2801 Ranch Road 1869 - Liberty Hill AGENDA ITEM 3.c Discussion, consideration and possible action regarding budget requests for FY 2024-2025 including requests for new city personnel, equipment, supplies, projects and programs. (P. Brandenburg/T. McCord) 107 108