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CITY OF VICTORIA_ TEXAS

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					               CITY OF VICTORIA, TEXAS

                            Fiscal Year

                             2010-2011


                 Environmental Services Fund


The City owns and operates a residential solid waste collection service,
recycling, brush and bulky item, and yard waste and small bundle
collection services, and owns a landfill that services all public and
private haulers in the County. Since Fiscal Year 1993, the City has
been contracting out the management of the landfill to a private
operator. Council approved regionalization of the landfill in 1992-93
also. Departments accounted for in this fund include:
                      Environmental Services – Air Quality
                      Residential Collections Department
                      Brush & Bulky Item Collections
                      Yard Waste Collections
                      Recycling
                      Closure/Post Closure Fund
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
Staff has assembled the proposed budget for Fiscal Year 2011 that is financially sound and adequately addresses a wide range of
priorities: (1) addressing various environmental issues (air-quality and recycling), (2) ensuring adequate landfill capacity, (3)
evaluating the performances of the “once-a-week” residential refuse pickup with fully automatic garbage trucks and carts program, (4)
continue to evaluate the cost & efficiency of the brush & bulky collection program, yard waste collection program, and recycling
center collection program, (5) continue exploring the possibility of implementing new monthly rates for the yard waste collection
program, (6) continue to monitor and evaluate the brush composting site, (7) implement, evaluate, and monitor City‟s landfill methane
gas contract, and (8) ensuring an adequate level of working capital reserve.
The attached budget highlights and assumptions are presented in two sections. The first section is an executive summary of the
Environmental Services Fund overall which consists of the Operating Fund and Restricted Fund (Closure/Post-Closure Fund). The
second section includes major budgetary assumptions made on revenues and departmental expenses.
    Section I – Environmental Services Fund Executive Summary:
        Fiscal Year 2010 - recap:
                 Fiscal Year 2010 Ending Operating Working Capital Balance (Operating Fund) - is projected to be $1,906,475
                 compared to the original Fiscal Year 2010 ending operating working capital balance of $1,528,298. The difference
                 represents an increase in operating working capital balance of $378,177 which consists of the following items:
                              FY ‟09 garbage revenue came in higher than expected:                            $ 90,155
                              FY ‟09 extra cart revenue came in higher than expected:                            23,500
                              FY ‟09 salvage/auction sales (old rear-loaders) came in higher than expected      234,082
                              FY ‟09 expenses came in lower than expected                                        22,592
                              FY ‟09 year-end encumbrances                                                        9,928
                              FY ‟10 projected revenues (net) are expected to come in lower                   ( 129,400)
                              FY ‟10 projected expenses (net) are expected to come in lower                     127,320
                                                                                                               $378,177

                 Fiscal Year 2010 Ending Closure and Post-closure Working Capital Balance (Restricted Fund) - is projected to
                 be $4,729,307 compared to the original Fiscal Year 2010 closure and post-closure ending working capital balance of
                 $4,595,682. The difference represents an increase in closure and post-closure working capital balance of $133,625
                 which consists of the following items:
                              FY ‟09 transfer to the Operating Fund came in less than expected               $ 94,228
                              FY ‟09 year-end encumbrances                                                    1,128,427
                              FY ‟10 projected revenues (net) are expected to come in lower                  ( 72,906)
                              FY ‟10 budget amendments – encumbrances                                        (1,128,427)
                              FY ‟10 projected expenses (net) are expected to come in higher                    112,303
                                                                                                              $ 133,625

                 Fiscal Year 2010 Budget Amendments – Fiscal Year 2010 Budget was amended for a net difference of $1,050,053
                 consisting of: (1) adding $127,000 for replacing a brush truck, (2) adding $1,138,355 for FY ‟09 carried over
                 encumbrances, and (3) reducing various yard waste department expense accounts for a net reduction of $215,302, in
                 order to continue the same level of yard waste operations as before.
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section I – Environmental Services Fund Executive Summary:
      Fiscal Year 2011 Assumptions:
             Operating Fund – The Operating Fund accounts for the all financial operations of the Residential Collection
             Department, Brush & Bulky Item Collection Department, Yard Waste Collection Department, Recycling Center
             Collection Department, Administration Department, and Non-Departmental. Note: for FY ‟11, the Administration
             Department operating budget is allocated 75% to the Residential Collection Department, 12% to the Brush & Bulky
             Collection Department and Yard Waste Collection Department, and 1% to the Recycling Center Collection
             Department. The Non-Departmental operating budget is allocated 97.87% to the Residential Collection Department,
             1.02% to the Brush & Bulky Collection Department and Yard Waste Collection Department, and .09% to the
             Recycling Center Collection Department.

             FY 2011 Proposed Rate Increase – In prior years, the City of Victoria Environmental Services Fund has been able
             to provide yard waste collection services at no cost to the public. In the past, the City of Victoria was able to absorb
             these operating costs with the landfill closure & post-closure fees. However, due to economic conditions and
             changes made to the landfill in order to make it more marketable (i.e. adjusting the landfill tipping fees which
             includes the closure & post-closure fees), the Closure & Post-closure Fund cannot continue the trend of financing
             the operations of yard waste. As a result, in FY ‟10, management proposed a new monthly fee for yard waste
             services but only $0.15/month was approved by Council. For FY ‟11, management is proposing the following
             increase in its monthly residential collection fees:

                                                                   FY 2010             FY 2011            Increase in
                             Residential Collection Fees            Rates               Rates                Rates
                         Residential Collection Services            $13.75              $13.75               $   -
                        Brush & Bulky Collection Services             1.85                1.85                   -
                         Yard Waste Collection Services               0.15                1.27                1.12
                         Recycling Center Collection Services         0.50                 .50                   -
                                                       Total:       $16.25              $17.37               $1.12


             Fiscal Year 2011 Ending Operating Working Capital Balance (Operating Fund) - is projected to be $2,448,387
             which consists of approximately 3 months of operating working capital balance and a reserve balance for replacing
             automatic garbage trucks, garbage carts, vehicles (pick-ups), rear-loader garbage trucks, and brush-trucks.

             Closure and Post-Closure Fund (Restricted Fund) – The Closure and Post-Closure Fund accounts for all financial
             transactions associated to the City‟s landfill closure cost (landfill maintenance & infrastructure cost) and post-
             closure cost (maintenance cost associated to the landfill after it ceases operations).
             The City of Victoria owns and operates a landfill site. State and federal laws and regulations require the City to
             place a final cover on its landfill site when it stops accepting waste and to perform certain maintenance and
             monitoring functions at the site for thirty years after closure. Although closure and post-closure care cost will be
             paid only near or after the date that the landfill stops accepting waste, the City reports a portion of these closure and
             post-closure care costs as an operating expense in each period based on landfill capacity used as of each balance
             sheet date. As of September 30, 2009, the present value of the closure and post-closure care cost liability is
             $5,040,753 ($1,937,508 for closure care cost and $3,103,245 post-closure care cost). The closure and post-closure
             care cost liability represents the accumulative amount based on the use of 100% of the estimated capacity of the
             landfill.
             In prior years, the Closure and Post-Closure Fund was used to help finance some of the Operating Fund operations
             or activities. For Fiscal Year 2010, $260,614 was transferred to the Operating Fund in order to offset the yard waste
             operating cost. For Fiscal Year 2011, $0 will be transferred.
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section I – Environmental Services Fund Executive Summary:
      Fiscal Year 2011 Assumptions:
          Fiscal Year 2011 Ending Closure and Post-Closure Working Capital Balance (Restricted Fund) - is projected to be
          $4,944,835. The Closure and Post-Closure working capital balance will be used to finance the City‟s landfill closure
          and post-closure care cost. Over the next four fiscal years, approximately $4.2 million will be spent on closure cost
          ranging from capping approximately 47.5 acres, purchasing more land, installing new landfill gas collection system,
          and minor cell maintenance.
          Health and Dental Insurance Premiums - for Fiscal Year 2011, management is not proposing any increase in the
          City‟s over-all health insurance premiums; and, as for Council‟s policy of moving towards a health insurance premium
          cost split of 80%/20% (City pay 80% and Employee pay 20%), management is proposing to set the FY 2011 health
          insurance premium cost split at 82%/18%, the same ratio split as FY 2010.
          As a result of these management proposals, employees‟ health insurance premium cost will remain the same as FY
          2010; and, any health care cost increase associated to employees will be absorbed by the City for FY 2011. (see Health
          Fund for all health insurance premiums).
          As to retiree health insurance premium cost, management is expecting a possible rate increase in its Medicare
          Supplement Insurance Program. The current proposed budget does not include any increase for those retirees age 65
          and over who are on the Medicare Supplement Insurance Program. Information regarding the increase in supplemental
          insurance will not be available until November 2010, at which time management will evaluate the data and come back
          to Council to report its findings and recommendations for any increase for those retirees age 65 and over on the
          Medicare Supplement Insurance Program.
          In addition, management will monitor Federal Health Care Reform information to determine the effect it will have on
          future health insurance premiums. All premiums will be reevaluated as additional information is available.
          FY 2011 Pay Program – The Dallas Fed reports that economic conditions in Texas remain weak, but stable and
          confirms that a mild recovery is taking hold in Texas; however, many companies remain wary and cautious of how to
          proceed in this economy. Consequently, employment levels may remain stagnant and many firms, including City of
          Victoria, have implemented certain types/levels of a hiring freeze. Personnel related expenditures are our largest
          category of expenses and, as such, one of the most significant impacts that can be made to align our expenditures with
          our available resources. As a result, management is proposing no pay program for FY 2011, in light of the current
          economy.
          Note: the FY 2010 pay program consisted of a merit pay program of 0% – 3% with an average of 2% merit pay for all
          employees except fire fighters and police officers who received a $1,500 across the board pay raise. All police captains,
          police lieutenants, fire captains, fire battalion chiefs, and fire marshall received $2,000 across the board pay raise.
          FY 2011 Internal Service Charges - the Proposed Fiscal Year 2010-11 Budget includes various increases/ (decreases)
          from different Internal Service Funds‟ charges. Internal Service Funds are used to account for the financial goods and
          services provided to the Environmental Services Fund. These increases/(decreases) in internal service charges
          (excluding Health Fund) are as follows:
                                                                                                                 Cost
                               Internal Service Fund                Fiscal Year 2010   Fiscal Year 2011   Increase/(Decrease)
                   a. Purchasing Fund                                    $ 30,494           $ 23,564          ($    6,930)
                   b. Vehicle Equipment Services Fund – Services         278,385            291,213                12,828
                   c. Vehicle Equipment Services Fund - Vehicles         240,000            127,000           ( 113,000)
                   d. Communications Fund                                   5,677              5,677                    -
                   e. Print Shop Fund                                     13,559             13,559                     -
                   f. Information Technology Fund                         34,470             28,565            (    5,905)
                   g. Safety Management Fund                              16,791             16,791                     -
                   h. Workers‟ Compensation Fund                          42,452             34,513            (    7,939)
                                                           Total:       $661,828           $540,882           ($120,946)
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section I – Environmental Services Fund Executive Summary:
     Fiscal Year 2011 Assumptions:
             FY 2011 700 Main Center Rent - the Proposed Fiscal Year 2010-11 Budget includes an increase in 700 Main
             Center rent for the Administration Department in the amount of $1,511. The 700 Main Center rental charges are
             used to fund operational and capital cost of the 700 Main Center Fund.

             FY 2011 Personnel Staffing & Payroll Cost Effect - the table below lists all of the new/deleted personnel positions
             and pay adjustments made to various Environmental Services Fund departments, compared to Fiscal Year 2010
             amended budgeted positions and pay:

                                                                    Personnel     Personnel        Personnel           Cost
                  Environmental Services Fund Department             Frozen       Eliminated        Added              Effect
              Residential Collection Services                             -            -                -              $        -
              Brush & Bulky Collection Services                           -            -                -                       -
              Yard Waste Collection Services                              -           2                 -              66,565
              Recycling Collection Services                               -            -                -
                                                       Total:             -           2                 -             $66,565


             FY 2011 Transfers – the Environmental Services Fund has two types of transfer accounts – (1) transfer to General
             Fund, and (2) transfer to Closure and Post-Closure Fund.
                  Transfer to General Fund - the City has a policy of transferring approximately 13% of the Environmental
                  Services Fund operating revenues (excluding transfer to closure/post-closure fund and one-time revenues) to
                  the General Fund for internal administration support and in lieu of a franchise/ad valorem tax (as private sector
                  does). Note: the transfer percentage amount for the Environmental Services Fund is higher than the
                  Water/Wastewater Fund because the Environmental Services Fund vehicles (brush trucks and garbage trucks)
                  place a higher usage demand on the City‟s streets. For FY ‟11 the transfer to the General Fund is $506,300.
                  Transfer to Closure & Post-Closure Fund – in order to address the City‟s closure & post-closure liability, the
                  FY ‟11 Environmental Services Fund - Operating Fund Budget includes transfer of approximately $150,000 to
                  the Closure & Post-Closure Fund. Note: the annual amortization cost for the closure & post-closure liability is
                  approximately $150,000 annually.
             FY 2011 Fuel Expense - the Environmental Services Fund Proposed Fiscal Year 2011 Budget includes fuel
             expenses for various departments of $198,600, compared to Fiscal Year 2010 Budget of $172,930. The net effect is
             an increase of $25,670. The proposed budgeted fuel expense for various departments is as follows:

                                                       Fiscal Year 2010         Fiscal Year 2011
               Environmental Services Fund Dept.        Budgeted Fuel            Budgeted Fuel              Increase/(Decrease)
              a. Residential Collection Department         $122,835                 $134,000                      $11,165
              b. Brush & Bulky Collection Dept.                 25,336                33,500                        8,164
              c. Yard Waste Collection Department               24,759                28,500                        3,741
              d. Recycling Collection Department                     -                 2,600                        2,600
                                              Total:       $172,930                 $198,600                      $25,670
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section I – Environmental Services Fund Executive Summary:
     Fiscal Year 2011 Assumptions:
             FY 2011 Light & Power Expense - the Environmental Services Fund Proposed Fiscal Year 2011 Budget includes
             light & power expense for various departments of $16,700, compared to Fiscal Year 2010 Budget of $14,700. The
             net effect is an increase of $2,000.

             FY 2011 Insurance Premium Expense – the Environmental Services Fund Proposed Fiscal Year 2011 Budget
             includes insurance premiums of $20,834, compared to Fiscal Year 2010 of $20,831. The proposed insurance
             premiums budgeted for FY 2011 are as follow:

                                                        Fiscal Year 2010     Fiscal Year 2011             Increase /
               Environmental Services Insurance              Budget               Budget                 (Decrease)
              a. General Liability Insurance                  $4,938               $4,938                    $-
              b. Public Official Insurance                     6,714                 6,717                    3
              c. Comprehensive Property Insurance              7,055                 7,055                    -
              d. Crime Coverage Insurance                        386                  386                     -
              e. Contractor Equipment Insurance                1,738                 1,738                    -
                                               Total:        $20,831              $20,834                   $3

             FY 2011 Educational Development & Subscriptions/Memberships Expense – the Environmental Services Fund
             Proposed Fiscal Year 2011 Budget includes educational development & subscriptions/memberships expense for
             various departments of $9,352, compared to Fiscal Year 2010 Budget of $19,652. The net effect is a decrease of
             $10,300. The proposed educational development & subscriptions/memberships budgets for various departments are
             as follow:

                                                         Fiscal Year 2010       Fiscal Year 2011
                                                        Ed Dev & Subs/Mem      Ed Dev & Subs/Mem            Increase/
                 Environmental Services Dept.                Budgeted               Budgeted               (Decrease)
              a. Residential Collection Department          $10,085                   $8,397                 ($1,688)
              b. Brush & Bulky Collection Dept.                3,478                     458                  ( 3,020)
              c. Yard Waste Collection Department               728                      458                  ( 270)
              d. Recycling Collection Department               5,361                      39                  ( 5,322)
                                               Total:       $19,652                   $9,352                ($10,300)

             FY 2011 Tipping Fees – Tipping fees are fees charged to an individual or entity in order to have access to the
             landfill or composting sites for disposal of refuge. The operations of the City‟s landfill and composting sites have
             been contracted out to Republic, Inc. and TLM, Inc, respectively. The FY ‟11 budget includes the following tipping
             fees:

                                                                                                            Increase/
                          Tipping Fees                   Fiscal Year 2010        Fiscal Year 2011          (Decrease)
              a. Landfill Tipping Fees                     $730,000                $650,000                 ( $80,000)
              b. Composting Tipping Fees                    155,000                   78,000                ( 77,000)
                                               Total:      $885,000                $728,000                ($157,000)
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section I – Environmental Services Fund Executive Summary:
             FY 2011 Public Service Program – the Environmental Services Fund Proposed Fiscal Year 2011 includes
             approximately $25,000 for Keep Victoria Beautiful, Inc. in order to perform various environmental service
             programs.

             FY 2011 Capital Outlay Expenses - the Environmental Services Fund Proposed Fiscal Year 2011 Budget includes
             approximately $181,610 of capital expenses, such as equipment, vehicles, and office equipment, a decrease of
             $173,620 from last year‟s budget. The proposed capital expenditures for Fiscal Year 2011 are as follow:

                       Department                         Description of Capital Outlay Expenses                     Amount
              Residential Collection          Replacing one computer                                                  $  1,080
                                              Adding one lawn mower and weed-eater                                       1,000
                                              Adding 1,000 garbage carts                                                52,530
                                                                                                   Sub-total:         $ 54,610
              Brush & Bulky Collection        Replacing one brush truck                                               $127,000
                                                                                                   Sub-total:         $127,000

                                                               Total Capital Outlay Expense for FY 2011:              $181,610


             FY 2011 Closure & Post-closure Capital Improvement Program - the Environmental Services Fund – Closure &
             Post-closure Fund Capital Improvement Program (CIP) for the next five fiscal years is as follows:


                                                                                  Total CIP            Republic           City’s
                                    Project Description                         Estimated Cost      Estimated Cost    Estimated Cost
              Alternative final cover mod                                         $  40,000           $  20,000           $   20,000
              Installation of 7 new wells                                            48,300              13,800               34,500
              Leachate storage tanks relocation                                      55,200                   -               55,200
              Correcting waste/soil overfill                                         61,511                   -               61,511
              Correcting trench 12 overfill excavation                              120,750                   -              120,750
              Capping 18 acres of landfill cell                                   1,824,995                   -            1,824,995
              Connect electrical service for leachate sump trench 12                 25,000              25,000                    -
              Build perimeter ditch and drainage for trench 12                       45,000              45,000                    -
              GPS                                                                    15,000              15,000                    -
                                                  Fiscal Year 2011 Sub-total:    $2,235,756           $ 118,800           $2,116,956
              Maintenance area – fuel island relocation                          $ 156,000             $      -           $ 156,000
              Backfill over excavation in unconstructed cell areas                  55,084                    -              55,084
              Landfill gas system construction – trench 12 (6 acres)               147,618              147,618                   -
              Capping 13.2 acres of landfill cell                                  625,703                    -             625,703
                                                  Fiscal Year 2012 Sub-total:    $ 984,405            $ 147,618           $ 836,787
              8 acre cell construction – trench 6W                               $1,548,640           $1,548,640          $       -
              5.2 acre closure cost                                                 493,152              493,152                  -
              Construct cell access road – trench 6E                                 40,000               40,000                  -
              Construct ditches – trench 6E                                           3,150                3,150                  -
              Capping 16.2 acres of landfill cell                                   762,135                    -            762,135
              Site access road – trench 6E                                            3,150                3,150                  -
              Land acquisition                                                      200,000                    -            200,000
              Electrical service to leachate sump – trench 6                         25,000               25,000                  -
                                                  Fiscal Year 2013 Sub-total:    $3,075,227           $2,113,092          $ 962,135
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section I – Environmental Services Fund Executive Summary:
             FY 2011 Closure & Post-closure Capital Improvement Program - the Environmental Services Fund – Closure &
             Post-closure Fund Capital Improvement Program (CIP) for the next five fiscal years is as follows - continued:


                                                                                    Total CIP         Republic          City’s
                                    Project Description                           Estimated Cost   Estimated Cost   Estimated Cost
              Maintenance building improvements                                     $ 75,000         $ 75,000         $      -
              Landfill gas system flare                                              160,000          160,000                -
              Landfill gas system construction – north footprint area (6 acres)      133,246                -          133,246
              Landfill gas system construction – 10 acres                            246,030          246,030                -
              Leachate storage tanks & secondary containments                         65,000           65,000                -
                                                 Fiscal Year 2014 Sub-total:       $ 679,276        $ 546,030        $ 133,246
              6” water pump                                                         $ 27,500        $ 27,500          $      -
              6.2 acre cell construction – trench 6E                                 1,200,196       1,200,196               -
              Electrical service for leachate sump – trench 10                          25,000          25,000               -
              Landfill gas system construction – trench 5 and 11 (6.2 acres)           148,791               -         148,791
              Installation of a leachate forceman – including manhole                   50,875          50,875               -
                                                   Fiscal Year 2015 Sub-total:     $1,452,362       $1,303,571       $ 148,791

                                                                   Total CIP:      $8,427,026       $4,229,111       $4,197,915



             FY 2011 Residential Refuse, Brush & Bulky, Yard Waste, and Recycling Center Operating Cost per Customer -
             the following table reflects the operating cost per customer for each Environmental Services department:

                                                                                  Fiscal Year      Fiscal Year
                         Environmental Services Departments                       2009-2010        2010-2011
              1. Residential Refuse Collection Department:
                     Operating Service Cost per Customer                            $12.45           $12.95
                     Monthly Residential Collection Fee                                 13.75            13.75
                     Monthly Net Income / (Deficit) per Customer                     $ 1.30           $ 0.80
              2. Brush & Bulky Item Collection Department:
                     Operating Service Cost per Customer                                $1.93            $1.50
                     Monthly Brush & Bulky Collection Fee                               $1.85            $1.85
                     Monthly Net Income / (Deficit) per Customer                     ($0.08)             $0.35
              3. Yard Waste Collection Department:
                     Operating Service Cost per Customer                                $1.36            $1.27
                     Monthly Yard Waste Collection Fee                                  $0.15            $0.15
                     Monthly Net Income / (Deficit) per Customer                     ($1.21)          ($1.12)
              4. Recycling Center Collection Department:
                     Operating Service Cost per Customer                                $0.64            $0.36
                     Monthly Yard Waste Collection Fee                                  $0.50            $0.50
                     Monthly Net Income / (Deficit) per Customer                     ($0.14)             $0.14
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section II – Environmental Services Fund Revenue Assumptions for FY 2011 - the total net decrease in revenue for Fiscal Year
  2011 Proposed Budget compared to Fiscal Year 2010 Original Budget is $98,808.

                                                                                                                            Increase /
       Environmental Services Fund Revenues:           FY 2010                                 FY 2011                     (Decrease)
      Operating Fund – Revenues:
      Garbage Fees                                   $3,329,000             82.95%       $3,172,310         79.48%         ($156,690)
      Extra Cart Fees                                              -         0.0%              200,280       5.02%             200,280
      Brush & Bulky Collection Variable Fees                  20,000         0.50%              20,000       0.50%                       -
      Brush & Bulky Collection Fixed Fees                 421,800           10.51%             422,111      10.58%                    311
      Yard Waste Collection Fixed Fees                        34,200         0.85%              34,200        .86%                       -
      Yard Waste Collection Cart Fees                         68,400         1.70%                   -       0.00%         ( 68,400)
      Recycling Center Collection Fixed Fees              114,000            2.84%             114,084       2.85%                     84
      Recycling Services – Paper & Metal                      14,000         0.35%               8,000        .20%         (        6,000)
      Interest Income Revenue                                  6,000         0.15%               2,500       0.06%         (        3,500)
      Miscellaneous Revenue                                    6,000         0.15%              18,000       0.45%                 12,000
      Operating Fund – Revenues:                     $4,013,400             93.21%       $3,991,485         94.88%         ( $21,915)
      Closure & Post-Closure Fund – Revenues:
      TLM Composting Royalty Payment                  $            -         0.00%         $     4,500       2.09%                 $ 4,500
      Transfer from Workers‟ Compensation                     25,000         8.55%                   -       0.00%          ( 25,000)
      Transfer from Health Fund                               21,101         7.22%              40,428      18.76%                 19,327
      Transfer from Operating Fund                        150,000           51.30%             150,000      69.60%                       -
      Interest Income Revenue                                 90,000        30.77%              15,000       6.96%          ( 75,000)
      Lease Income                                             6,320         2.16%               5,600       2.59%             (      720)
      Closure & Post-Closure Fund – Revenues:         $ 292,421              6.79%        $ 215,528          5.12%          ($76,893)

      Environmental Services Fund – Revenues:        $4,305,821            100.00%       $4,207,013        100.00%          ($98,808)


    The tables below list the Environmental Services Fund revenue sources, revenue increase and (decrease), and revenue
    highlights/assumptions, compared to Fiscal Year 2010 Budget:

                                                 Revenue
                                            Increase/(Decrease)
                                              From Original
            Major Revenue Sources             FY 2010 Budget                      Major Highlights/Assumptions Of Revenue
       1.   Garbage Fees                        ($156,690)             The decrease is mainly due to an accounting adjustment. Starting
                                                                       in FY ‟11, the extra cart revenue fee, which was once included in
                                                                       the garbage revenue fee account, will be accounted for separately.
       2.   Extra Cart Fees                     $200,280               The increase is mainly due to an accounting adjustment. Starting
                                                                       in FY ‟11, the extra cart revenue fee, which was once included in
                                                                       the garbage revenue fee account, will be accounted for separately.
       3.   Brush & Bulky Variable Fees         $         -            No change.
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011

  Section II – Environmental Services Fund Revenue Assumptions for FY 2011 - continued

    The tables below list the Environmental Services Fund revenue sources, revenue increase and (decrease), and revenue
    highlights/assumptions, compared to Fiscal Year 2010 Budget:

                                                Revenue
                                           Increase/(Decrease)
                                             From Original
            Major Revenue Sources            FY 2010 Budget                 Major Highlights/Assumptions Of Revenue
       4.   Brush & Bulky Fixed Fees           $     311         Increase is due to historical revenue trend.
       5.   Yard Waste Fixed Fees              $       -         No change.
       6.   Yard Waste Cart Fees               ($ 68,400)        The FY ‟10 budget assumed that a new yard waste program would
                                                                 be implemented in 2010 whereby a $5 yard waste cart fee would
                                                                 be charged to each resident who was using the new yard waste
                                                                 program; however, it was decided not to start any new yard waste
                                                                 program.
       7.   Recycling Center Fixed Fees        $      84         Increase is due to historical revenue trend.
       8.   Recycling Services – Paper &      ($   6,000)        Decrease is due to historical and market trend.
            Metal
       9.   Interest Income -operating        ($   3,500)        Decrease is mainly due to adjusting the interest income account to
                                                                 reflect the historical trend of low interest rates.
       10. Miscellaneous - operating           $ 12,000          Increase is mainly due to an assumed increase in salvage/auction
                                                                 sales.
       11. TLM Royalty Payment                 $   4,500         Increase is due to historical revenue trend.
       12. Transfer from Workers‟             ($ 25,000)         FY 2010 Budget included a one-time return of capital transfer
           Compensation Fund                                     from the Workers‟ Compensation Fund, as a result of an excess
                                                                 Workers‟ Compensation Fund Working Capital Balance. No
                                                                 transfer was included in the FY 2011 Proposed Budget.
       13. Transfer from Health Fund           $ 19,327          Throughout the fiscal year, the City‟s share of the employees‟
                                                                 health insurance premiums is paid based on budgeted positions
                                                                 and not actual filled positions. As a result, Environmental Services
                                                                 Fund has over paid its share of FY 2010 health insurance
                                                                 premiums, at a lesser rate than FY 2009.
       14. Transfer from Environmental         $       -         No change.
           Services - Operating Fund
       15. Interest Income –                  ($ 75,000)         As a result of less closure/post-closure revenue proceeds and a
           closure/post-closure                                  decline in interest rates, interest income account was reduced.
       16. Lease Income                       ($     720)        Decrease is due to lease contract changes.

             Total Decrease in Revenue:       ($ 98,808)
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section II – Environmental Services Fund Expense Assumptions for FY 2011 - the total net decrease in expenses for Fiscal
  Year 2011 Proposed Budget compared to Fiscal Year 2010 Original Budget is $127,986. The table below lists the increases and
  decreases per department and by expense category:

                                                    FY 2010                            FY 2011
     Environmental Services Fund                    Budget                             Budget                     Increase/(Decrease)
       Residential Collection Dept.                $2,078,283         58.09%         $2,014,159       58.39%            ($ 64,124)
       Brush & Bulky Collection Dept.                 359,210         10.04%            395,647       11.47%                 36,437
       Yard Waste Collection Dept.                    454,246         12.70%            233,826        6.78%            ( 220,420)
       Recycling Center Collection Dept.              122,439         3.42%              85,065        2.47%            ( 37,374)
       Environmental Administration Dept.             126,600         3.54%             132,171        3.83%                  5,571
       Non-Departmental                               436,782         12.21%            588,706       17.06%                151,924

                                      Total:       $3,577,560                        $3,449,574                        ($127,986)


                                                     FY 2010                           FY 2011
      Environmental Services Expenses:               Budget                            Budget                      Increase/(Decrease)
        Personnel Services                         $1,054,505         29.48%          $1,076,087      31.19%                $ 21,582
        Materials & Supplies                          208,556          5.83%             246,244        7.14%                 37,688
        Professional Services                          46,000          1.29%              27,100        0.79%            ( 18,900)
        Internal Service Charges                      619,376         17.31%             506,369      14.68%             ( 113,007)
        Tipping Fees                                  885,000         24.74%             728,000      21.10%             ( 157,000)
        Keep Victoria Beautiful                        20,000          0.56%              25,000        0.72%                  5,000
        Transfer to General Fund                      356,300          9.96%             506,300      14.68%                 150,000
        Transfer to Closure & Post-Closure            150,000          4.19%             150,000        4.35%                      -
        Capital Outlays – Other Equipment             115,230          3.22%              54,610        1.58%           (     60,620)
        Other Expenses                                122,593          3.42%             129,864        3.77%                  7,271

                                      Total:       $3,577,560                         $3,449,574                        ($127,986)


     The table below lists the Environmental Services Fund departments‟ expenditure increase and (decrease) and
     departments‟ highlights/assumptions, compared to Fiscal Year 2010 Budget:

                                                     Expense
                                               Increase /(Decrease)
                                                  From Original
                Department                       FY 2010 Budget                    Major Highlights/Assumptions Of Department
       1. Residential Collection Dept.            ($ 64,124)                   Personnel services account was decreased by $3K - mainly
                                                                               due to net result of a decrease in workers‟ compensation
                                                                               premiums and increase in TMRS rate;
                                                                               Small tools & supplies account was increased by $12K;
                                                                               Fuel account was increased by $11K;
                                                                               Professional services account was decreased by $24K;
                                                                               Cellular phone account was increased by $5K;
                                                                               Purchasing internal charges account was decreased by $6K;
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section II – Environmental Services Fund Expense Assumptions for FY 2011 -continued
     The table below lists the Environmental Services Fund departments‟ expenditure increase and (decrease) and
     departments‟ highlights/assumptions, compared to Fiscal Year 2010 Budget:

                                               Expense
                                         Increase /(Decrease)
                                            From Original
               Department                  FY 2010 Budget           Major Highlights/Assumptions Of Department
          Residential Collection Dept.                          VES internal charges account was increased by $10K;
          - continued                                           IT internal charges account was decreased by $4K;
                                                                Contract labor account was increased by $21K;
                                                                Tipping fee account was decreased by $80K;
                                                                Capital outlay – computer equipment hardware account
                                                                was decreased by $4K;
                                                                Net decreased in various expense accounts is $2K.
       2. Brush & Bulky Collection            $ 36,437          Personnel services account was decreased by $19K -
          Dept.                                                 mainly due to payroll adjustments in order to reflect the
                                                                correct payroll budget cost in the correct cost
                                                                center/operation;
                                                                Fuel account was increased by $8K;
                                                                Education and development account was decreased by
                                                                $3K;
                                                                Capital replacement charges (vehicles) account was
                                                                increased by $127K;
                                                                Tipping fee account was decreased by $77K.
       3. Yard Waste Collection Dept.        ($220,420)         Personnel services account was increased by $74K - mainly
                                                                due to a change in Council policy. The FY ‟10 budget
                                                                assumed implementing a new type of yard waste collection
                                                                process whereby it would be done with one automatic side-
                                                                loader garbage truck, yard waste carts, and one employee.
                                                                However, during FY ‟10, Council decided to continue with
                                                                the current process of pickup yard waste with two rear-
                                                                loader garbage trucks and a staff of 5.
                                                                Fuel account was increased by $4K;
                                                                Capital replacement charges (automatic side-loader garbage
                                                                truck) account was decreased by $240K;
                                                                Capital outlay – other equipment (carts) was decreased by
                                                                $57K;
                                                                Net decreased in various expense accounts is $1K.
       4. Recycling Center Collection        ($ 37,374)         Personnel services account was decreased by $34K -
          Dept.                                                 mainly due to eliminating two staff positions;
                                                                Fuel account was increased by $3K;
                                                                Professional services account was increased by $5K;
                                                                Educational development account was decreased by $5K;
                                                                Public relations account was decreased by $4K;
                                                                Net decreased in various expense accounts is $2K.
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER HIGHLIGHTS/ASSUMPTIONS
FOR FISCAL YEAR 2010-2011
  Section II – Environmental Services Fund Expense Assumptions for FY 2011 -continued
     The table below lists the Environmental Services Fund departments‟ expenditure increase and (decrease) and
     departments‟ highlights/assumptions, compared to Fiscal Year 2010 Budget:

                                              Expense
                                        Increase /(Decrease)
                                           From Original
               Department                 FY 2010 Budget           Major Highlights/Assumptions Of Department
       5. Recycling Center Collection        $   5,571         Personnel services account was increased by $6K - mainly
          Dept.                                                due to minor payroll adjustments and increase in TMRS
                                                               rate.
       6. Non-Departmental Dept.             $151,924          Retiree health care premium account was decreased by
                                                               $3K;
                                                               Keep Victoria Beautiful account was increased by $5K;
                                                               Transfer to General Fund account was increased by $150K.

         Total Decreased in Expenses:       ($127,986)
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
BUDGET WORKPAPER DEFINITIONS
FOR FISCAL YEAR 2010-2011


The attached financial data is presented in various columns. Below are definitions that will be helpful while reviewing the
attached budget workpapers.



Fiscal Year 2008-2009 Actual/Encumb: Actual audited revenues and expenditures for the most recently completed
fiscal year, plus encumbrances outstanding at year-end.


Fiscal Year 2009-2010 Original Budget: Amounts originally adopted by City Council.


Fiscal Year 2009-2010 Amended Budget: Adjusted for actual audited amounts, encumbrances and Council approved
budget amendments.


Fiscal Year 2009-2010 Projected Actual: Based on actual activity during Fiscal Year 2010, these are amounts estimated
to be received/expensed by the end of Fiscal Year 2010.


Fiscal Year 2010-2011 Proposed Budget: Proposed revenues and expenditures for Fiscal Year 2010-2011 to be
considered for adoption by City Council in September 2010.




Note: Expenses for each cost center are presented first in summary format, and immediately following, in line item
      detail format.
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND
COMBINED PRO FORMA SCHEDULE OF WORKING CAPITAL POSITION
FOR THE CORRESPONDING FISCAL YEAR PRESENTED

                                                      Fiscal Year    Fiscal Year    Fiscal Year        Fiscal Year
                                                        2009-10       2009-10         2009-10            2010-11
                                                       Original       Amended        Projected          Proposed
                                                        Budget         Budget          Actual            Budget

BEGINNING WORKING CAPITAL
 Undesignated Working Capital - Operating Fund        $   719,541    $ 1,089,871    $ 1,089,871    $      1,906,476
 Reserved Working Capital - Operating Fund                      -          9,928          9,928                   -
 Designated Working Capital - Closure Fund              4,676,178      5,898,833      5,898,833           4,729,307
TOTAL WORKING CAPITAL , OCTOBER 1                     $ 5,395,719    $ 6,998,632    $ 6,998,632    $      6,635,783

OPERATING REVENUES
 Closure / Post-Closure Fund                          $   292,421    $   292,421    $   219,515    $        215,528
 Operating Fund                                         4,013,400      3,945,000      3,996,303           3,991,485
                                         Sub-Total:   $ 4,305,821    $ 4,237,421    $ 4,215,818    $      4,207,013
 Transfer from Closure / Post-Closure Fund                372,917        316,566        260,614                      -
Total Revenues                                        $ 4,678,738    $ 4,553,987    $ 4,476,432    $      4,207,013

TOTAL FUNDS AVAILABLE                                 $ 10,074,457   $ 11,552,619   $ 11,475,064   $ 10,842,796

OPERATING EXPENSES
 Residential Collection Department                    $ 2,597,350    $ 2,597,350    $ 2,513,267    $      2,689,478
 Brush & Bulky Item Collection Department                 380,481        507,481        509,029             417,515
 Yard Waste Collection Department                         475,517        316,566        274,849             255,694
 Recycling Center Department                              124,212        134,140        153,095              86,887
 Closure / Post-Closure - Landfill Improvements                 -      1,128,427      1,128,427                   -
                                                      $ 3,577,560    $ 4,683,964    $ 4,578,667    $      3,449,574
 Transfer to Operating Fund - Departments                 372,917        316,566        260,614                      -
Total Expenses                                        $ 3,950,477    $ 5,000,530    $ 4,839,281    $      3,449,574

ENDING WORKING CAPITAL
 Undesignated Working Capital - Operating Fund        $ 1,528,298    $ 1,805,827    $ 1,906,475    $      2,448,387
 Designated Working Capital - Restricted Fund           4,595,682      4,746,261      4,729,307           4,944,835
TOTAL WORKING CAPITAL, September 30                   $ 6,123,980    $ 6,552,089    $ 6,635,783    $      7,393,222
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - OPERATING FUND
PRO FORMA SCHEDULE OF WORKING CAPITAL POSITION
FOR THE CORRESPONDING FISCAL YEAR PRESENTED

                                                  Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                                    2009-10       2009-10       2009-10       2010-11
                                                   Original      Amended       Projected     Proposed
                                                    Budget        Budget         Actual       Budget

BEGINNING WORKING CAPITAL
 Undesignated Working Capital                     $   719,541   $ 1,089,871   $ 1,089,871   $ 1,906,476
 Reserved Working Capital                                   -         9,928         9,928             -
TOTAL WORKING CAPITAL , OCTOBER 1                 $   719,541   $ 1,099,799   $ 1,099,799   $ 1,906,476

DEPARTMENTAL REVENUES
 Residential Collection Department                $ 3,341,000   $ 3,341,000   $ 3,402,552   $ 3,393,090
 Brush & Bulky Item Collection Department             441,800       441,800       442,000       442,111
 Yard Waste Collection Department                     102,600        34,200        14,235        34,200
 Recycling Center Department                          128,000       128,000       137,516       122,084
                                     Sub-total:   $ 4,013,400   $ 3,945,000   $ 3,996,303   $ 3,991,485
 Transfer from Closure/Post-Closure Fund              372,917       316,566       260,614             -
Total Revenues                                    $ 4,386,317   $ 4,261,566   $ 4,256,917   $ 3,991,485
TOTAL FUNDS AVAILABLE                             $ 5,105,858   $ 5,361,365   $ 5,356,716   $ 5,897,961

DEPARTMENTAL EXPENSES
 Residential Collection Department                $ 2,597,350   $ 2,597,350   $ 2,513,267   $ 2,689,478
 Brush & Bulky Item Collection Department             380,481       507,481       509,029       417,515
 Yard Waste Collection Department                     475,517       316,566       274,849       255,694
 Recycling Center Department                          124,212       134,140       153,095        86,887
Total Expenses                                    $ 3,577,560   $ 3,555,538   $ 3,450,240   $ 3,449,574

ENDING WORKING CAPITAL
 Undesignated Working Capital                     $ 1,528,298   $ 1,805,827   $ 1,906,475   $ 2,448,387
TOTAL WORKING CAPITAL, SEPTEMBER 30               $ 1,528,298   $ 1,805,827   $ 1,906,475   $ 2,448,387
CITY OF VICTORIA, TEXAS
OPERATING FUND - RESIDENTIAL COLLECTIONS DEPARTMENT
PRO FORMA SCHEDULE OF WORKING CAPITAL POSITION
FOR THE CORRESPONDING FISCAL YEAR PRESENTED

                                                    Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                                      2009-10       2009-10       2009-10       2010-11
                                                     Original      Amended       Projected     Proposed
                                                      Budget        Budget         Actual       Budget

BEGINNING WORKING CAPITAL
 Undesignated Working Capital                       $   719,541   $ 1,089,871   $ 1,089,871   $ 1,979,156
 Reserved Working Capital                                     -             -             -             -
TOTAL WORKING CAPITAL , OCTOBER 1                   $   719,541   $ 1,089,871   $ 1,089,871   $ 1,979,156

REVENUES
 Garbage Fees                                       $ 3,329,000   $ 3,329,000   $ 3,195,423   $ 3,172,310
 Extra Cart Fees                                              -             -       188,000       200,280
 Interest Income from Operating Fund                      6,000         6,000         1,900         2,500
 Miscellaneous revenue                                    6,000         6,000        17,229        18,000
                                       Sub-total:   $ 3,341,000   $ 3,341,000   $ 3,402,552   $ 3,393,090
 Transfer from Closure/Post-Closure Fund                      -             -             -             -
Total Revenues                                      $ 3,341,000   $ 3,341,000   $ 3,402,552   $ 3,393,090
TOTAL FUNDS AVAILABLE                               $ 4,060,541   $ 4,430,871   $ 4,492,423   $ 5,372,246

EXPENSES
 Personnel Services                                 $   618,212   $   609,312   $   671,550   $   615,319
 Operations & Maintenance                             1,401,841     1,402,791     1,256,315     1,344,230
 Capital Outlay                                          58,230        66,180        66,180        54,610
 Administration Overhead Cost Allocation                 94,950        94,950        94,101        99,128
 Non-Departmental Overhead Cost Allocation              424,117       424,117       425,121       576,191
                                     Sub-total:     $ 2,597,350   $ 2,597,350   $ 2,513,267   $ 2,689,478
 Transfer to Closure/Post-Closure Fund                        -             -             -             -
Total Expenses                                      $ 2,597,350   $ 2,597,350   $ 2,513,267   $ 2,689,478

ENDING WORKING CAPITAL
 Undesignated Working Capital                       $ 1,463,191   $ 1,833,521   $ 1,979,156   $ 2,682,768
 Reserved Working Capital                                     -             -             -             -
TOTAL WORKING CAPITAL, SEPTEMBER 30                 $ 1,463,191   $ 1,833,521   $ 1,979,156   $ 2,682,768
CITY OF VICTORIA, TEXAS
OPERATING FUND - BRUSH & BULKY ITEM COLLECTIONS DEPARTMENT
PRO FORMA SCHEDULE OF WORKING CAPITAL POSITION
FOR THE CORRESPONDING FISCAL YEAR PRESENTED

                                                   Fiscal Year   Fiscal Year    Fiscal Year    Fiscal Year
                                                     2009-10       2009-10        2009-10        2010-11
                                                    Original      Amended        Projected      Proposed
                                                     Budget        Budget          Actual        Budget

BEGINNING WORKING CAPITAL
 Undesignated Working Capital                      $         -   $         -    $         -    $   (67,029)
 Reserved Working Capital                                    -             -              -              -
TOTAL WORKING CAPITAL , OCTOBER 1                  $         -   $         -    $         -    $   (67,029)

REVENUES
 Brush & Bulky Collection Variable Fees            $    20,000   $    20,000    $    15,000    $    20,000
 Brush & Bulky Collection Fixed Fees                   421,800       421,800        427,000        422,111
                                      Sub-total:   $   441,800   $   441,800    $   442,000    $   442,111
 Transfer from Closure/Post-Closure Fund                     -             -              -              -
Total Revenues                                     $   441,800   $   441,800    $   442,000    $   442,111
TOTAL FUNDS AVAILABLE                              $   441,800   $   441,800    $   442,000    $   375,082

EXPENSES
 Personnel Services                                $   135,616   $   135,616    $   166,155    $   116,452
 Operations & Maintenance                              223,594       350,594        321,811        279,195
 Capital Outlay                                              -             -              -              -
 Administration Overhead Cost Allocation                15,192        15,192         15,056         15,861
 Non-Departmental Overhead Cost Allocation               6,079         6,079          6,007          6,007
                                     Sub-total:    $   380,481   $   507,481    $   509,029    $   417,515
 Transfer to Closure/Post-Closure Fund                       -             -              -              -
Total Expenses                                     $   380,481   $   507,481    $   509,029    $   417,515

ENDING WORKING CAPITAL
 Undesignated Working Capital                      $    61,319   $   (65,681)   $   (67,029)   $   (42,433)
 Reserved Working Capital                                    -             -              -              -
TOTAL WORKING CAPITAL, SEPTEMBER 30                     61,319       (65,681)       (67,029)       (42,433)
CITY OF VICTORIA, TEXAS
OPERATING FUND - YARD WASTE COLLECTIONS DEPARTMENT
PRO FORMA SCHEDULE OF WORKING CAPITAL POSITION
FOR THE CORRESPONDING FISCAL YEAR PRESENTED

                                                  Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                                    2009-10       2009-10       2009-10       2010-11
                                                   Original      Amended       Projected     Proposed
                                                    Budget        Budget         Actual       Budget

BEGINNING WORKING CAPITAL
 Undesignated Working Capital                     $         -   $         -   $         -   $          -
 Reserved Working Capital                                   -             -             -              -
TOTAL WORKING CAPITAL , OCTOBER 1                 $         -   $         -   $         -   $          -

REVENUES
 Yard Waste Collection Fixed Fees                 $    34,200   $    34,200   $    14,235   $    34,200
 Yard Waste Collection Cart Fees                       68,400             -             -             -
                                     Sub-total:   $   102,600   $    34,200   $    14,235   $    34,200
 Transfer from Closure/Post-Closure Fund              372,917       316,566       260,614              -
Total Revenues                                    $   475,517   $   350,766   $   274,849   $    34,200
TOTAL FUNDS AVAILABLE                             $   475,517   $   350,766   $   274,849   $    34,200

EXPENSES
 Personnel Services                               $    92,741   $   187,569   $   197,802   $   166,841
 Operations & Maintenance                             304,505       107,726        55,984        66,985
 Capital Outlay                                        57,000             -             -             -
 Administration Overhead Cost Allocation               15,192        15,192        15,056        15,861
 Non-Departmental Overhead Cost Allocation              6,079         6,079         6,007         6,007
                                     Sub-total:   $   475,517   $   316,566   $   274,849   $   255,694
 Transfer to Closure/Post-Closure Fund                      -             -             -              -
Total Expenses                                    $   475,517   $   316,566   $   274,849   $   255,694

ENDING WORKING CAPITAL
 Undesignated Working Capital                     $         -   $    34,200   $         -   $   (221,494)
 Reserved Working Capital                                   -             -             -              -
TOTAL WORKING CAPITAL, SEPTEMBER 30               $         -   $    34,200   $         -   $   (221,494)
CITY OF VICTORIA, TEXAS
OPERATING FUND - RECYCLING CENTER DEPARTMENT
PRO FORMA SCHEDULE OF WORKING CAPITAL POSITION
FOR THE CORRESPONDING FISCAL YEAR PRESENTED

                                                       Fiscal Year   Fiscal Year   Fiscal Year    Fiscal Year
                                                         2009-10       2009-10       2009-10        2010-11
                                                        Original      Amended       Projected      Proposed
                                                         Budget        Budget         Actual        Budget

BEGINNING WORKING CAPITAL
 Undesignated Working Capital                          $         -   $         -   $         -    $    (5,651)
 Reserved Working Capital                                        -         9,928         9,928              -
TOTAL WORKING CAPITAL , OCTOBER 1                      $         -   $     9,928   $     9,928    $    (5,651)

REVENUES
 Recycling Services - Paper & Metal                    $    14,000   $    14,000   $    10,574    $     8,000
 Recycling Center Collection Fixed Fees                    114,000       114,000       126,942        114,084
                                          Sub-total:   $   128,000   $   128,000   $   137,516    $   122,084
 Transfer from Closure/Post-Closure Fund                         -             -             -              -
Total Revenues                                         $   128,000   $   128,000   $   137,516    $   122,084
TOTAL FUNDS AVAILABLE                                  $   128,000   $   137,928   $   147,444    $   116,433

EXPENSES
 Personnel Services                                    $    86,077   $    86,077   $    99,501    $    51,795
 Operations & Maintenance                                   36,362        46,291        51,839         33,270
 Capital Outlay                                                  -             -             -              -
 Administration Overhead Cost Allocation                     1,266         1,266         1,255          1,322
 Non-Departmental Overhead Cost Allocation                     507           507           501            501
                                     Sub-total:        $   124,212   $   134,140   $   153,095    $    86,887
 Transfer to Closure/Post-Closure Fund                           -             -             -              -
Total Expenses                                         $   124,212   $   134,140   $   153,095    $    86,887

ENDING WORKING CAPITAL
 Undesignated Working Capital                          $     3,788   $     3,788   $    (5,651)   $    29,545
 Reserved Working Capital                                        -             -             -              -
TOTAL WORKING CAPITAL, SEPTEMBER 30                    $     3,788   $     3,788   $    (5,651)   $    29,545
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - CLOSURE / POST-CLOSURE FUND
PRO FORMA SCHEDULE OF WORKING CAPITAL POSITION
FOR THE CORRESPONDING FISCAL YEAR PRESENTED

                                                                 Fiscal Year   Fiscal Year     Fiscal Year     Fiscal Year
                                                                   2009-10       2009-10         2009-10         2010-11
                                                                  Original      Amended         Projected       Proposed
                                                                   Budget        Budget          Actual          Budget

BEGINNING WORKING CAPITAL
 Designated Working Capital                                      $ 4,676,178   $ 5,898,833     $ 5,898,833     $ 4,729,307
TOTAL WORKING CAPITAL , OCTOBER 1                                $ 4,676,178   $ 5,898,833     $ 5,898,833     $ 4,729,307

REVENUES
 Republic, Inc. Landfill Royalty                                 $         -   $          -    $          -    $         -
 TLM Royalty Payment                                                       -              -           4,300          4,500
 Transfer from Workers' Compensation                                  25,000         25,000          25,000              -
 Transfer from Health Fund                                            21,101         21,101          21,115         40,428
 Transfer from Operating Fund                                        150,000        150,000         150,000        150,000
 Interest Income from Restricted Fund                                 90,000         90,000          13,500         15,000
 Lease Income                                                          6,320          6,320           5,600          5,600
Total Revenues                                                   $   292,421   $    292,421    $    219,515    $   215,528

TOTAL FUNDS AVAILABLE                                            $ 4,968,599   $ 6,191,254     $ 6,118,348     $ 4,944,835

EXPENSES
 Transfer to Operating Fund - Residential Collection Dept.       $         -   $          -    $          -    $         -
 Transfer to Operating Fund - Brush & Bulky Coll. Dept.                    -              -               -              -
 Transfer to Operating Fund - Yard Waste Collection Dept.            372,917        316,566         260,614              -
 Transfer to Operating Fund - Recycling Center Dept.                       -              -               -              -
                                          Sub-total Transfers:   $   372,917   $    316,566    $    260,614    $         -
 Closure / Post-Closure - Landfill Improvements                            -       1,128,427       1,128,427             -
Total Expenses                                                   $   372,917   $ 1,444,993     $ 1,389,041     $         -

ENDING WORKING CAPITAL
 Designated Working Capital                                      $ 4,595,682   $ 4,746,261     $ 4,729,307     $ 4,944,835
TOTAL WORKING CAPITAL, SEPTEMBER 30                              $ 4,595,682   $ 4,746,261     $ 4,729,307     $ 4,944,835
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - REVENUES
FOR THE CORRESPONDING FISCAL YEAR PRESENTED


                                             Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                               2008-09       2009-10       2009-10       2009-10       2010-11
                                                Actual      Original      Amended      Projected      Proposed
                                              Revenues       Budget        Budget         Actual       Budget
OPERATING FUND -
Charges For Services
 Garbage Fees                                $ 3,392,655   $ 3,329,000   $ 3,329,000   $ 3,195,423   $ 3,172,310
 Extra Cart Fees                                       -             -             -       188,000       200,280
 Brush & Bulky Collection Variable Fees           12,734        20,000        20,000        15,000        20,000
 Brush & Bulky Collection Fixed Fees                   -       421,800       421,800       427,000       422,111
 Yard Waste Collection Fixed Fees                      -        34,200        34,200        14,235        34,200
 Yard Waste Collection Cart Fees                       -        68,400             -             -             -
 Recycling Center Collection Fixed Fees                -       114,000       114,000       126,942       114,084
 Recycling Services - Paper & Metal                7,405        14,000        14,000        10,574         8,000
 Interest Income from Operating Fund               5,500         6,000         6,000         1,900         2,500
 Miscellaneous Revenue                             7,815         6,000         6,000        17,229        18,000
                                Sub-Total    $ 3,426,108   $ 4,013,400   $ 3,945,000   $ 3,996,303   $ 3,991,485

CLOSURE & POST-CLOSURE FUND -
Charges For Services
 Republic, Inc. Landfill Royalty             $   400,000   $         -   $         -   $         -   $         -
 Auction Sales - Garbage Trucks                  391,136             -             -             -             -
 Landfill Closure/Post-Closure Fee                47,513             -             -             -             -
 TLM Royalty Payment                               1,492             -             -         4,300         4,500
 Transfer from Workers' Compensation             150,116        25,000        25,000        25,000             -
 Transfer from Health Fund                             -        21,101        21,101        21,115        40,428
 Transfer from Operating Fund                          -       150,000       150,000       150,000       150,000
 Interest Income from Restricted Fund             86,448        90,000        90,000        13,500        15,000
 Lease Income                                      5,600         6,320         6,320         5,600         5,600
                                 Sub-Total   $ 1,082,306   $ 292,421     $ 292,421     $ 219,515     $ 215,528
                                     Total   $ 4,508,414   $ 4,305,821   $ 4,237,421   $ 4,215,818   $ 4,207,013
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - TOTAL EXPENSES BY CLASSIFICATION
FOR THE CORRESPONDING FISCAL YEARS PRESENTED

                                           Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                             2008-09       2009-10       2009-10       2009-10       2010-11
                                              Actual      Original      Amended       Projected     Proposed
                                            Expenses       Budget        Budget       Expenses       Budget

Expenditures:
 Personnel Services                        $ 1,449,053   $ 1,054,505   $ 1,140,433   $ 1,260,567   $ 1,076,087
 Materials & Supplies                          212,975       208,556       204,891       230,823       246,244
 Building Maintenance                              966         1,300         1,300         1,300         1,300
 Equipment Maintenance                             539         1,072         1,072           488           488
 Other Structure Maintenance                         -             -             -             -             -
 Professional Services                          91,148        46,000        52,641        29,966        27,100
 Education & Professional Development           13,674        18,100        17,392        13,642         8,200
 Subscriptions & Memberships                       964         1,552         1,552         1,452         1,152
 Communication Expenditures                      5,458         4,491         4,491        11,095        11,035
 Electricity & Heating                          16,865        15,300        15,300        17,000        17,000
 Internal Service Charges                      841,921       619,376       506,776       474,706       506,369
 Advertising Expenditures                            -         1,900         1,174           250           250
 Commercial Equipment Rental                    52,058         7,259        11,985        10,059         2,190
 Employee & Public Relations                     4,258         5,384         1,765           281           600
 700 Main Rental                                 9,573         5,304         5,304         5,304         6,815
 Insurance                                      20,831        20,831        20,831        20,831        20,834
 Contract Labor                                161,246        14,000       129,400       110,400        35,000
 Tipping Fees                                  611,675       885,000       820,650       664,596       728,000
 Leachate Haul & Disposal                          551        25,000        25,000         5,000        25,000
 Landfill Maintenance                                -             -             -             -             -
 Bank Charges                                      449           600           600             -             -
 Keep Victoria Beautiful                             -        20,000        20,000        20,000        25,000
 Court Cost, Damages                                 -           500           500             -             -
 Transfer to General Fund                      356,300       356,300       356,300       356,300       506,300
 Transfer to Closure & Post-Closure Fund             -       150,000       150,000       150,000       150,000
 Capital Outlay - Building Improvements              -             -             -             -             -
 Capital Outlay - Carts                        717,762        52,530        52,530        52,530        52,530
 Capital Outlay - Other Equipment               13,025        57,200           200           200         1,000
 Capital Outlay - Computer Hardware              2,317         5,500         5,500         5,500         1,080
 Capital Outlay - Computer Software                  -             -             -             -             -
 Capital Outlay - Communication                      -             -         7,950         7,950             -
 Capital Outlay - Landfill Engineering         173,416             -        87,618        87,618             -
 Capital Outlay - Landfill Improvements        288,774             -     1,040,809     1,040,809             -
Total Expenditures:                        $ 5,045,796   $ 3,577,560   $ 4,683,964   $ 4,578,667   $ 3,449,574
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - TOTAL EXPENSES BY DEPARTMENT
FOR THE CORRESPONDING FISCAL YEARS PRESENTED

                                                 Fiscal Year  Fiscal Year    Fiscal Year   Fiscal Year   Fiscal Year
                                                   2008-09      2009-10        2009-10       2009-10       2010-11
                                                Actual/Encum. Original        Amended       Projected     Proposed
                                                  Expenses      Budget         Budget         Actual       Budget

Expenditures:
 Residential Collection Department               $ 3,297,759   $ 2,078,283   $ 2,078,283   $ 1,994,045   $ 2,014,159
 Brush & Bulky Item Collection Department            383,862       359,210       486,210       487,966       395,647
 Yard Waste Collection Department                    231,837       454,246       295,295       253,786       233,826
 Recycling Center Department                         108,096       122,439       132,368       151,340        85,065
 Environmental Administration Department             140,467       126,600       126,600       125,468       132,171
 Non-Departmental                                    421,585       436,782       436,782       437,636       588,706
 Closure/Post-Closure - Landfill Improvements        462,190             -     1,128,427     1,128,427             -
Total Expenditures:                              $ 5,045,796   $ 3,577,560   $ 4,683,964   $ 4,578,667   $ 3,449,574
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - RESIDENTIAL COLLECTIONS DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED

                                            Fiscal Year     Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                              2008-09         2009-10       2009-10       2009-10       2010-11
                                           Actual/Encum.     Original      Amended       Projected     Proposed
                                             Expenses         Budget        Budget         Actual       Budget

Expenditures:
 Personnel Services                        $     936,903    $   618,212   $   609,312   $   671,550   $   615,319
 Materials & Supplies                            171,869        150,750       153,350       159,100       172,177
 Building Maintenance                                966            800           800           800           800
 Equipment Maintenance                               488            738           738           488           488
 Professional Services                            28,985         46,000        42,775        20,100        22,100
 Education & Professional Development              8,280          5,000         5,225         5,025         5,000
 Subscriptions & Memberships                         300            532           532           532           532
 Communication Expenditures                        2,956          2,883         2,883         8,530         8,550
 Electricity & Heating                            15,230         13,600        13,600        15,200        15,300
 Internal Service Charges                        704,704        256,888       257,288       246,840       257,683
 Advertising Expenditures                              -            900           900             -             -
 Commercial Equipment Rental                       6,894          3,000         3,000         1,500         1,000
 Employee & Public Relations                         808          1,250         1,250           200           600
 Contract Labor                                   84,298         14,000        38,000        40,000        35,000
 Tipping Fees                                    604,551        730,000       706,950       603,000       650,000
 Leachate Haul & Disposal                            551         25,000        25,000         5,000        25,000
 Landfill Maintenance
 Court Cost, Damages                                    -           500           500             -             -
 Transfer to Closure & Post-Closure Fund                -       150,000       150,000       150,000       150,000
 Capital Outlay - Building Improvements                 -             -             -             -             -
 Capital Outlay - Carts                           717,762        52,530        52,530        52,530        52,530
 Capital Outlay - Other Equipment                   9,900           200           200           200         1,000
 Capital Outlay - Computer Equipment                2,317         5,500         5,500         5,500         1,080
 Capital Outlay - Computer Software                     -             -             -             -             -
 Capital Outlay - Communication                         -             -         7,950         7,950             -
Total Expenditures:                        $    3,297,759   $ 2,078,283   $ 2,078,283   $ 1,994,045   $ 2,014,159
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - RESIDENTIAL COLLECTIONS DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED
                                        Fiscal Year Fiscal Year     Fiscal Year   Fiscal Year   Fiscal Year
                                          2008-09     2009-10         2009-10       2009-10       2010-11
                                       Actual/Encum. Original        Amended       Projected     Proposed
                                         Expenses     Budget          Budget         Actual       Budget

Expenditures:
  COV1/500105   REGULAR PAYROLL         $   552,864   $   402,730   $   393,830   $   392,389   $   403,287
  COV1/500115   EXTRA STRAIGHT TIME          18,381             -             -        12,543             -
  COV1/500125   PREMIUM PAYROLL              72,725         7,200         7,200        49,941         7,200
  COV1/500130   LONGEVITY PAY                 8,636         4,032         4,032         4,080         4,560
  COV1/500200   TMRS                         95,439        64,868        64,868        72,641        69,188
  COV1/500300   SOCIAL SECURITY              46,274        31,668        31,668        32,276        31,751
  COV1/500400   HEALTH & ACC INSUR           93,831        55,855        55,855        55,855        55,855
  COV1/500410   RETIREE HEALTH & ACC         12,379        16,351        16,351        16,351        14,698
  COV1/500450   DENTAL INSURANCE              2,386         1,742         1,742         1,718         1,742
  COV1/500500   EMPLOYEES LIFE INS              731           508           508           498             -
  COV1/500600   WORKERS' COMP                33,258        33,258        33,258        33,258        27,038
  COV1/510005   OFFICE SUPPLIES               5,241        13,210        11,715         9,500        13,317
  COV1/510010   SMALL TOOLS & SUPPL          25,981         7,875        11,970        11,970        19,390
  COV1/510015   FUEL                        133,926       122,835       122,835       131,000       134,000
  COV1/510025   CHEM, MED, SURG SUP             249         1,200         1,200         1,000         1,070
  COV1/510045   UNIFORMS & CLOTHING           1,465         5,630         5,630         5,630         4,400
  COV1/520005   BUILDING MAINTENANCE            966           800           800           800           800
  COV1/520020   OFF EQPT,INST MAINTN            488           488           488           488           488
  COV1/520025   MACHINERY TOOLS                   -           250           250             -             -
  COV1/530000   PROFESSIONAL SVCS            28,985        46,000        42,775        20,100        22,100
  COV1/540005   EDUCATIONAL DEVELOP           5,197         2,000         2,225         2,225         2,000
  COV1/540020   MILEAGE REIMBURSE             3,083         3,000         3,000         2,800         3,000
  COV1/550010   SUBSCRIPS & MEMBR               300           532           532           532           532
  COV1/560010   LOCAL TEL EXPENSES            1,030           900           900         1,300         1,300
  COV1/560012   LONG DIST TEL EXP                43           150           150            30            50
  COV1/560014   CELLULAR TEL EXP              1,883         1,833         1,833         7,200         7,200
  COV1/570010   LIGHTS & POWER               15,042        13,000        13,000        15,000        15,000
  COV1/570020   HEATING                         188           600           600           200           300
  COV1/580010   LAUNDRY                       5,007             -             -             -             -
  COV1/590010   PURCH HANDLING FEES          23,040        25,344        25,344        25,344        19,584
  COV1/590020   CAPITAL REPLC CHRG          451,092             -             -             -             -
  COV1/590030   REPAIR CHARGES                6,238        33,154        33,154        45,000        33,154
  COV1/590040   VES OVERHEAD                 42,254             -             -             -             -
  COV1/590045   VES FLEET SERVICES          139,116       107,894       107,894       136,000       166,911
  COV1/590046   VES O/H FLEET-AUTOMA              -        50,000        50,000             -             -
  COV1/590050   INSURANCE CHG-FLEET          13,968        13,968        13,968        13,968        15,190
  COV1/590070   COMM EQUIP LSE CHG            4,039         4,525         4,525         4,525         4,525
  COV1/590080   PRINT SHOP FEES                 523           500           900           500           500
  COV1/590090   INFO TECH CHARGES            24,434        21,503        21,503        21,503        17,819
  COV1/600010   ADVER & PUBLICATIONS              -           900           900             -             -
  COV1/610010   COMM EQUIP RENT               6,894         3,000         3,000         1,500         1,000
  COV1/620016   OTHER EMPL RELATIONS            808         1,000         1,000           100           500
  COV1/620020   PUBLIC RELATIONS                  -           250           250           100           100
  COV1/650010   CONTRACT LABOR               84,298        14,000        38,000        40,000        35,000
  COV1/650520   TIPPING FEES                604,551       730,000       706,950       603,000       650,000
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - RESIDENTIAL COLLECTIONS DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED
                                      Fiscal Year Fiscal Year     Fiscal Year   Fiscal Year   Fiscal Year
                                        2008-09     2009-10         2009-10       2009-10       2010-11
                                     Actual/Encum. Original        Amended       Projected     Proposed
                                       Expenses     Budget          Budget         Actual       Budget

Expenditures:
  COV1/650550 LEACHATE HAUL/DISPSL            551        25,000        25,000         5,000        25,000
  COV1/700220 CRT COST, JUDG, DMGS              -           500           500             -             -
  COV1/721600 TRANSFER-OTHER FUNDS              -       150,000       150,000       150,000       150,000
  COV1/900110 BUILDINGS & IMPROVMT              -             -             -             -             -
  COV1/950120 OF EQ, INSTR, APPARA          9,900           200           200           200         1,000
  COV1/950500 COMP EQUIP-HARDWARE           2,317         5,500         5,500         5,500         1,080
  COV1/950510 COMP EQUIP-SOFTWARE               -             -             -             -             -
  COV1/950530 CABLING & CONDUIT                 -             -         7,950         7,950             -
  COV1/950900 OTHER EQUIPMENT             717,762        52,530        52,530        52,530        52,530
Total Expenditures:                   $ 3,297,759   $ 2,078,283   $ 2,078,283   $ 1,994,045   $ 2,014,159
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - BRUSH & BULKY ITEM COLL. DEPT. EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                         Fiscal Year    Fiscal Year       Fiscal Year       Fiscal Year        Fiscal Year
                                           2008-09        2009-10           2009-10           2009-10            2010-11
                                        Actual/Encum.    Original          Amended           Projected          Proposed
                                          Expenses        Budget            Budget             Actual            Budget

Expenditures:
 Personnel Services                     $     179,736   $   135,616   $       135,616   $        166,155   $       116,452
 Materials & Supplies                          27,103        27,869            31,202             36,899            36,770
 Equipment Maintenance                              -           167               167                  -                 -
 Professional Services                         62,163             -                 -                  -                 -
 Education & Professional Development             724         2,750             1,817              1,817                 -
 Subscriptions & Memberships                       33             -                 -                  -                 -
 Communication Expenditures                       178           209               209                  -                 -
 Internal Service Charges                      50,095        37,532           164,532            151,495           164,425
 Commercial Equipment Rental                   21,679             -             3,000              3,000                 -
 Employee & Public Relations                    1,123            67                67                  -                 -
 Contract Labor                                30,779             -            91,400             70,400                 -
 Tipping Fees                                   7,124       155,000            58,200             58,200            78,000
 Capital Outlay - Other Equipment               3,125             -                 -                  -                 -
Total Expenditures:                     $     383,862   $   359,210   $       486,210   $        487,966   $       395,647
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - BRUSH & BULKY ITEM COLL. DEPT. EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                        Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
                                          2008-09     2009-10     2009-10     2009-10     2010-11
                                       Actual/Encum. Original    Amended     Projected   Proposed
                                         Expenses     Budget      Budget       Actual     Budget

Expenditures:
  COV1/500105   REGULAR PAYROLL          $   91,947   $   92,872   $    92,872   $    86,404   $    79,163
  COV1/500115   EXTRA STRAIGHT TIME           2,338            -             -         2,612             -
  COV1/500125   PREMIUM PAYROLL              28,534            -             -        28,750             -
  COV1/500130   LONGEVITY PAY                   694        1,088         1,088         1,088           576
  COV1/500200   TMRS                         18,471       14,723        14,723        18,275        13,292
  COV1/500300   SOCIAL SECURITY               9,189        7,188         7,188         9,310         6,100
  COV1/500400   HEALTH & ACC INSUR           22,428       15,516        15,516        15,516        13,964
  COV1/500450   DENTAL INSURANCE                560          338           338           320           290
  COV1/500500   EMPLOYEES LIFE INS              122          119           119           108             -
  COV1/500600   WORKERS' COMP                 5,453        3,772         3,772         3,772         3,067
  COV1/510005   OFFICE SUPPLIES                 509          500           500           250         1,350
  COV1/510010   SMALL TOOLS & SUPPL             100          625         3,958         3,958         1,504
  COV1/510015   FUEL                         25,278       25,336        25,336        31,500        33,500
  COV1/510020   OTHER LUBRICANTS                  -          150           150             -             -
  COV1/510025   CHEM, MED, SURG SUP               -           67            67             -             -
  COV1/510045   UNIFORMS & CLOTHING             392        1,191         1,191         1,191           416
  COV1/520025   MACHINERY TOOLS                   -          167           167             -             -
  COV1/530000   PROFESSIONAL SVCS            62,163            -             -             -             -
  COV1/540005   EDUCATIONAL DEVELOP             724        2,750         1,817         1,817             -
  COV1/550010   SUBCRIPS & MEMBR                 33            -             -             -             -
  COV1/560010   LOCAL TEL EXPENSES              114          117           117             -             -
  COV1/560012   LONG DIST TEL EXP                 5           17            17             -             -
  COV1/560014   CELLULAR TEL EXP                 59           75            75             -             -
  COV1/580010   LAUNDRY                         824            -             -             -             -
  COV1/590010   PURCH HANDLING FEES           1,756        1,717         1,717         1,717         1,327
  COV1/590020   CAPITAL REPLC CHRG                -            -       127,000       127,000       127,000
  COV1/590030   REPAIR CHARGES                5,843       13,822        13,822             -        13,822
  COV1/590040   VES OVERHEAD                  8,888            -             -             -             -
  COV1/590045   VES FLEET SERVICES           25,722       14,965        14,965        15,750        15,820
  COV1/590050   INSURANCE CHG-FLEET           2,938        1,937         1,937         1,937         2,106
  COV1/590070   COMM EQUIP LSE CHG                -          560           560           560           560
  COV1/590080   PRINT SHOP FEES                  37          208           208           208           208
  COV1/590090   INFO TECH CHARGES             4,911        4,323         4,323         4,323         3,582
  COV1/610010   COMM EQUIP RENT              21,679            -         3,000         3,000             -
  COV1/620016   OTHER EMPL RELATIONS             42           67            67             -             -
  COV1/620020   PUBLIC RELATIONS              1,081            -             -             -             -
  COV1/650010   CONTRACT LABOR               30,779            -        91,400        70,400             -
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - BRUSH & BULKY ITEM COLL. DEPT. EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                 Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
                                   2008-09     2009-10     2009-10     2009-10     2010-11
                                Actual/Encum. Original    Amended     Projected   Proposed
                                  Expenses     Budget      Budget       Actual     Budget

Expenditures:
  COV1/650520 TIPPING FEES            7,124     155,000      58,200      58,200      78,000
  COV1/950900 OTHER EQUIPMENT         3,125           -           -           -           -
Total Expenditures:               $ 383,862   $ 359,210   $ 486,210   $ 487,966   $ 395,647
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - YARD WASTE COLLECTION DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                         Fiscal Year    Fiscal Year       Fiscal Year       Fiscal Year        Fiscal Year
                                           2008-09        2009-10           2009-10           2009-10            2010-11
                                        Actual/Encum.    Original          Amended           Projected          Proposed
                                          Expenses        Budget            Budget             Actual            Budget

Expenditures:
 Personnel Services                     $     181,488   $    92,741   $       187,569   $        197,802   $       166,841
 Materials & Supplies                          12,659        26,064            14,785             28,155            29,655
 Equipment Maintenance                              -             -                 -                  -                 -
 Education & Professional Development             724             -                 -                  -                 -
 Subscriptions & Memberships                       33             -                 -                  -                 -
 Communication Expenditures                       178             -                 -                  -                 -
 Internal Service Charges                      35,632       277,441            37,441             24,433            37,330
 Commercial Equipment Rental                        -         1,000                 -                  -                 -
 Employee & Public Relations                    1,123             -                 -                  -                 -
 Tipping Fees                                       -             -            55,500              3,396                 -
 Capital Outlay - Other Equipment                   -        57,000                 -                  -                 -
Total Expenditures:                     $     231,837   $   454,246   $       295,295   $        253,786   $       233,826
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - YARD WASTE COLLECTION DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                      Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
                                        2008-09     2009-10     2009-10     2009-10     2010-11
                                     Actual/Encum. Original    Amended     Projected   Proposed
                                       Expenses     Budget      Budget       Actual     Budget

Expenditures:
  COV1/500105 REGULAR PAYROLL          $   92,843   $    64,264   $ 127,916   $ 117,668   $ 115,233
  COV1/500115 EXTRA STRAIGHT TIME           2,361             -           -       3,194           -
  COV1/500125 PREMIUM PAYROLL              28,813             -           -      15,422           -
  COV1/500130 LONGEVITY PAY                   701         1,424       2,720       2,720       2,448
  COV1/500200 TMRS                         18,651        10,294      20,471      21,634      19,617
  COV1/500300 SOCIAL SECURITY               9,278         5,027       9,994      10,767       9,003
  COV1/500400 HEALTH & ACC INSUR           22,647         9,698      20,170      20,170      18,618
  COV1/500450 DENTAL INSURANCE                565           302         629         586         581
  COV1/500500 EMPLOYEES LIFE INS              123            82         163         135           -
  COV1/500600 WORKERS' COMP                 5,506         1,650       5,506       5,506       1,341
  COV1/510005 OFFICE SUPPLIES                 509           150         250         250         250
  COV1/510010 SMALL TOOLS & SUPPL             100           150         250         250         250
  COV1/510015 FUEL                         10,834        24,759      12,970      26,500      28,500
  COV1/510020 OTHER LUBRICANTS                  -             -           -           -           -
  COV1/510025 CHEM, MED, SURG SUP               -           100           -           -           -
  COV1/510045 UNIFORMS & CLOTHING             392           905         655         655         655
  COV1/520025 MACHINERY TOOLS                   -             -           -           -           -
  COV1/540005 EDUCATIONAL DEVELOP             724             -           -           -           -
  COV1/550010 SUBSCRIPS & MEMBR                33                                                 -
  COV1/560010 LOCAL TEL EXPENSES              114             -           -           -           -
  COV1/560012 LONG DIST TEL EXP                 5             -           -           -           -
  COV1/560014 CELLULAR TEL EXP                 59                                                 -
  COV1/580010 LAUNDRY                         824             -         660         500           -
  COV1/590010 PURCH HANDLING FEES           1,756         1,717       1,717       1,717       1,327
  COV1/590020 CAPITAL REPLC CHRG                -       240,000           -           -           -
  COV1/590030 REPAIR CHARGES                3,895        13,823      13,823           -      13,823
  COV1/590040 VES OVERHEAD                  5,926             -           -           -           -
  COV1/590045 VES FLEET SERVICES           17,148        14,885      14,885      15,700      15,735
  COV1/590050 INSURANCE CHG-FLEET           1,959         1,927       1,927       1,927       2,096
  COV1/590070 COMM EQUIP LSE CHG                -           560         560         560         560
  COV1/590080 PRINT SHOP FEES                  37           207         207         207         207
  COV1/590090 INFO TECH CHARGES             4,911         4,322       4,322       4,322       3,582
  COV1/610010 COMM EQUIP RENT                             1,000           -           -           -
  COV1/620016 OTHER EMPL RELATIONS            42              -           -           -           -
  COV1/620020 PUBLIC RELATIONS             1,081                                                  -
  COV1/650520 TIPPING FEES                     -            -        55,500       3,396           -
  COV1/950900 OTHER EQUIPMENT                  -       57,000             -           -           -
Total Expenditures:                    $ 231,837    $ 454,246     $ 295,295   $ 253,786   $ 233,826
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - RECYCLING COLLECTION DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                           Fiscal Year        Fiscal Year       Fiscal Year       Fiscal Year        Fiscal Year
                                             2008-09            2009-10           2009-10           2009-10            2010-11
                                          Actual/Encum.        Original          Amended           Projected          Proposed
                                            Expenses            Budget            Budget            Actual             Budget

Expenditures:
 Personnel Services                       $      11,827   $        86,077   $        86,077   $         99,501   $        51,795
 Materials & Supplies                               609             1,873             3,636              5,169             6,142
 Building Maintenance                                 -               500               500                500               500
 Equipment Maintenance                               51               167               167                  -                 -
 Professional Services                                -                 -             9,866              9,866             5,000
 Education & Professional Development               724             4,900             4,900              4,900                 -
 Subscriptions & Memberships                         33               400               400                300                 -
 Communication Expenditures                         178               209               209                785               785
 Electricity & Heating                            1,635             1,700             1,700              1,800             1,700
 Internal Service Charges                        22,262            18,287            18,287             22,710            17,703
 Advertising Expenditures                             -             1,000               274                250               250
 Commercial Equipment Rental                     23,485             3,259             5,985              5,559             1,190
 Employee & Public Relations                      1,123             4,067               367                  -                 -
 Contract Labor                                  46,169                 -                 -                  -                 -
 Tipping Fees                                         -                 -                 -                  -                 -
 Capital Outlay - Machinery & Equipment               -                 -                 -                  -                 -
 Capital Outaly - Other Equipment                     -                 -                 -                  -                 -
Total Expenditures:                       $     108,096   $       122,439   $       132,368   $        151,340   $        85,065
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - RECYCLING COLLECTION DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                        Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
                                          2008-09     2009-10     2009-10     2009-10     2010-11
                                       Actual/Encum. Original    Amended     Projected   Proposed
                                         Expenses     Budget      Budget       Actual     Budget

Expenditures:
  COV1/500105   REGULAR PAYROLL          $    6,050   $   55,474   $   55,474   $   56,007   $   34,327
  COV1/500115   EXTRA STRAIGHT TIME             154            -            -        1,846            -
  COV1/500125   PREMIUM PAYROLL               1,877            -            -       10,320            -
  COV1/500130   LONGEVITY PAY                    46          608          608          608        1,008
  COV1/500200   TMRS                          1,215       10,042       10,042       11,250        5,890
  COV1/500300   SOCIAL SECURITY                 605        4,902        4,902        4,433        2,703
  COV1/500400   HEALTH & ACC INSUR            1,476       10,861       10,861       10,861        4,655
  COV1/500450   DENTAL INSURANCE                 37          339          339          349          145
  COV1/500500   EMPLOYEES LIFE INS                8           79           79           55            -
  COV1/500600   WORKERS' COMP                   359        3,772        3,772        3,772        3,067
  COV1/510005   OFFICE SUPPLIES                 509          500          500          500          600
  COV1/510010   SMALL TOOLS & SUPPL             100          500        2,200        2,200        2,197
  COV1/510015   FUEL                              -            -            -        1,600        2,600
  COV1/510020   OTHER LUBRICANTS                  -            -            -            -            -
  COV1/510025   CHEM, MED, SURG SUP               -           67           67            -            -
  COV1/510045   UNIFORMS & CLOTHING               -          806          869          869          745
  COV1/520005   BUILDING MAINTENANCE              -          500          500          500          500
  COV1/520025   MACHINERY TOOLS                  51          167          167            -            -
  COV1/530000   PROFESSIONAL SVCS                 -            -        9,866        9,866        5,000
  COV1/540005   EDUCATIONAL DEVELOP             724        4,900        4,900        4,900            -
  COV1/550010   SUBSCRIPS & MEMBR                33          400          400          300            -
  COV1/560010   LOCAL TEL EXPENSES              114          117          117          450          450
  COV1/560012   LONG DIST TEL EXP                 5           17           17           10           10
  COV1/560014   CELLULAR TEL EXP                 59           75           75          325          325
  COV1/570010   LIGHTS & POWER                1,635        1,700        1,700        1,800        1,700
  COV1/590010   PURCH HANDLING FEES           1,171        1,716        1,716        1,716        1,326
  COV1/590020   CAPITAL REPLC CHRG           15,112            -            -            -            -
  COV1/590030   REPAIR CHARGES                    -        3,000        3,000        7,000        3,000
  COV1/590040   VES OVERHEAD                      -            -            -            -            -
  COV1/590045   VES FLEET SERVICES                -        7,977        7,977        8,400        8,433
  COV1/590050   INSURANCE CHG-FLEET               -        1,033        1,033        1,033        1,123
  COV1/590060   MOTOR POOL VEH LSE                -            -            -            -            -
  COV1/590070   COMM EQUIP LSE CHG            1,029           32           32           32           32
  COV1/590080   PRINT SHOP FEES                  38          207          207          207          207
  COV1/590090   INFO TECH CHARGES             4,912        4,322        4,322        4,322        3,582
  COV1/600010   ADVER & PUBLICATIONS              -        1,000          274          250          250
  COV1/610010   COMM EQUIP RENT              23,485        3,259        5,985        5,559        1,190
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - RECYCLING COLLECTION DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                      Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year
                                        2008-09     2009-10     2009-10     2009-10     2010-11
                                     Actual/Encum. Original    Amended     Projected   Proposed
                                       Expenses     Budget      Budget       Actual     Budget

Expenditures:
  COV1/620016 OTHER EMPL RELATIONS            42          67          67           -            -
  COV1/620020 PUBLIC RELATIONS             1,081       4,000         300           -            -
  COV1/650010 CONTRACT LABOR              46,169           -           -           -            -
  COV1/650520 TIPPING FEES                     -           -           -           -            -
  COV1/950600 MACHINERY & EQUIP                -           -           -           -            -
  COV1/950900 OTHER EQUIPMENT                  -           -           -           -            -
Total Expenditures:                    $ 108,096   $ 122,439   $ 132,368   $ 151,340   $   85,065
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - ADMINISTRATION DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED

                                         Fiscal Year    Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                           2008-09        2009-10       2009-10       2009-10       2010-11
                                        Actual/Encum.    Original      Amended       Projected     Proposed
                                          Expenses        Budget        Budget        Actual        Budget

Expenditures:
 Personnel Services                      $    124,323   $   112,036   $   112,036   $   114,283   $   118,336
 Materials & Supplies                             735         2,000         1,919         1,500         1,500
 Education & Professional Development           3,222         5,450         5,450         1,900         3,200
 Subscriptions & Memberships                      565           620           620           620           620
 Communication Expenditures                     1,968         1,190         1,190         1,780         1,700
 Public Relations                                  81             -            81            81             -
 700 Main Rental                                9,573         5,304         5,304         5,304         6,815
Total Expenditures:                      $    140,467   $   126,600   $   126,600   $   125,468   $   132,171


Administration Over-head Cost Allocation:
 Residential Collection Department        $   105,350   $    94,950   $    94,950   $    94,101   $    99,128
 Brush & Bulky Item Collection Dept.           16,856        15,192        15,192        15,056        15,861
 Yard Waste Collection Department              16,856        15,192        15,192        15,056        15,861
 Recycling Center Department                    1,405         1,266         1,266         1,255         1,322
                                          $   140,467   $   126,600   $   126,600   $   125,468   $   132,171
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - ADMINISTRATION DEPARTMENT EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED

                                                 Fiscal Year Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                                   2008-09     2009-10       2009-10       2009-10       2010-11
                                                Actual/Encum. Original      Amended       Projected     Proposed
                                                  Expenses     Budget        Budget         Actual       Budget

Expenditures:
  COV1/500105 REGULAR PAYROLL                    $   85,824   $  85,645    $  85,645     $  87,445     $  89,836
  COV1/500130 LONGEVITY PAY                             528         312          312           720           391
  COV1/500200 TMRS                                   12,656      13,469       13,469        13,698        15,041
  COV1/500300 SOCIAL SECURITY                         6,153       6,576        6,576         6,357         6,902
  COV1/500400 HEALTH & ACC INSUR                     18,618       5,817        5,817         5,849         6,050
  COV1/500450 DENTAL INSURANCE                          435         109          109           109           116
  COV1/500500 EMPLOYEES LIFE INS                        108         108          108           105             -
  COV1/510005 OFFICE SUPPLIES                           735       2,000        1,919         1,500         1,500
  COV1/540005 EDUCATIONAL DEVELOP                     2,026       3,000        3,000         1,000         2,000
  COV1/540020 MILEAGE REIMBURSE                       1,197       2,450        2,450           900         1,200
  COV1/550010 SUBSCRIPS & MEMBR                         565         620          620           620           620
  COV1/560012 LONG DIST TEL EXP                          59           -            -            80             -
  COV1/560014 CELLULAR TEL EXP                        1,909       1,190        1,190         1,700         1,700
  COV1/620016 OTHER EMPL RELATIONS                       81           -           81            81             -
  COV1/640010 700 MAIN RENTAL                         9,573       5,304        5,304         5,304         6,815
Total Expenditures:                               $ 140,467   $ 126,600    $ 126,600     $ 125,468     $ 132,171




Residential Collection Department - 75%          $ 105,350    $  94,950    $  94,950     $  94,101     $  99,128
Brush & Bulky Item Collection Department -12%       16,856       15,192       15,192        15,056        15,861
Yard Waste Collection Department -12%               16,856       15,192       15,192        15,056        15,861
Recycling Center Department - 1%                     1,405        1,266        1,266         1,255         1,322
                                                 $ 140,467    $ 126,600    $ 126,600     $ 125,468     $ 132,171
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - NON-DEPARTMENTAL EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                    Fiscal Year    Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                      2008-09        2009-10       2009-10       2009-10       2010-11
                                   Actual/Encum.    Original      Amended      Projected      Proposed
                                     Expenses        Budget        Budget         Actual       Budget

Expenditures:
 Personnel Services                 $    14,777    $     9,823   $     9,823   $    11,277   $     7,344
 Internal Service Charges                29,228         29,228        29,228        29,228        29,228
 Insurance                               20,831         20,831        20,831        20,831        20,834
 Bank Charges                               449            600           600             -             -
 Keep Victoria Beautiful                      -         20,000        20,000        20,000        25,000
 Transfer to General Fund               356,300        356,300       356,300       356,300       506,300
Total Expenditures:                 $   421,585    $   436,782   $   436,782   $   437,636   $   588,706


Non-Department Over-head Cost Allocation:
 Residential Collection Department  $ 408,937      $   424,117   $   424,117   $   425,121   $   576,191
 Brush & Bulky Item Collection Dept       4,216          6,079         6,079         6,007         6,007
 Yard Waste Collection Department         4,216          6,079         6,079         6,007         6,007
 Recycling Center Department              4,216            507           507           501           501
                                    $ 421,585      $   436,782   $   436,782   $   437,636   $   588,706
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - NON-DEPARTMENTAL EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                      Fiscal Year    Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                        2008-09        2009-10       2009-10       2009-10       2010-11
                                     Actual/Encum.    Original      Amended      Projected      Proposed
                                       Expenses        Budget        Budget         Actual       Budget

Expenditures:
  COV1/500410 RETIREE HEALTH & ACC    $   8,393      $   9,823     $   9,823     $   9,823     $   7,344
  COV1/500700 STATE UNEMPL TAX            6,384              -             -         1,454             -
  COV1/590085 PRINT SHOP OVERHEAD        12,437         12,437        12,437        12,437        12,437
  COV1/630105 GEN LIAB FROM MULT          4,938          4,938         4,938         4,938         4,938
  COV1/630120 PUBLIC OFFICIALS E&O        6,714          6,714         6,714         6,714         6,717
  COV1/630130 COMPREH PROP INS            7,055          7,055         7,055         7,055         7,055
  COV1/630160 RISK MGMT O/H FEES         16,791         16,791        16,791        16,791        16,791
  COV1/630190 CRIME COVERAGE                386            386           386           386           386
  COV1/630200 CONTRACTORS EQUIP           1,738          1,738         1,738         1,738         1,738
  COV1/660040 BANK CHARGES                  449            600           600             -             -
  COV1/670130 KEEP VICTORIA BEAUTI            -         20,000        20,000        20,000        25,000
  COV1/720100 TRANS-GENERAL FUND        356,300        356,300       356,300       356,300       506,300
Total Expenditures:                   $ 421,585      $ 436,782     $ 436,782     $ 437,636     $ 588,706
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - CLOSURE & POST-CLOSURE OPERATING EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED

                                           Fiscal Year    Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                             2008-09        2009-10       2009-10       2009-10       2010-11
                                          Actual/Encum.    Original      Amended       Projected     Proposed
                                            Expenses        Budget        Budget         Actual       Budget

Expenditures:
 Capital Outlay - Landfill Engineering     $   173,416    $         -   $    87,618   $    87,618   $         -
 Capital Outlay - Landfill Improvements        288,774              -     1,040,809     1,040,809             -
Total Expenditures:                        $   462,190    $         -   $ 1,128,427   $ 1,128,427   $         -
CITY OF VICTORIA, TEXAS
ENVIRONMENTAL SERVICES FUND - CLOSURE & POST-CLOSURE OPERATING EXPENSES
FOR THE CORRESPONDING FISCAL YEARS PRESENTED

                                      Fiscal Year    Fiscal Year   Fiscal Year   Fiscal Year   Fiscal Year
                                        2008-09        2009-10       2009-10       2009-10       2010-11
                                     Actual/Encum.    Original      Amended       Projected     Proposed
                                       Expenses        Budget        Budget         Actual       Budget

Expenditures:
  COV1/650560 LANDFILL CONTRCT EXP    $   146,033    $         -   $         -   $         -   $         -
  COV1/970020 AUC-ENGINEERING              27,383              -        87,618        87,618             -
  COV1/970030 AUC-CONSTRUCTION            288,774              -     1,040,809     1,040,809             -
Total Expenditures:                   $   462,190    $         -   $ 1,128,427   $ 1,128,427   $         -
CITY OF VICTORIA, TEXAS
PERSONNEL CHART
FOR THE CORRESPONDING FISCAL YEARS PRESENTED


                                                          Fiscal     Fiscal     Fiscal     Fiscal     Fiscal       Fiscal
                                                           Year       Year       Year       Year       Year         Year
                                                          2005-06    2006-07    2007-08    2008-09    2009-10      2010-11

ENVIRONMENTAL SERVICES FUND:

Air Quality (Administration)                                    2          4           4          4           4           4
Brush & Bulky Collections                                       0          0           0      3 1/3       3 1/3           3
Yard Waste Collections                                          0          0           0      4 1/3       4 1/3           4
Residential Collections                                        38         38          33         29          12          12
                                                                                                                              3
Recycling Center                                                6          6           6      2 1/3       2 1/3           1

    ENVIRONMENTAL SERVICES FUND TOTAL                          46           48        43          43          26         24
3
    Due to budget constraints these departments have one or more positions on hold which are not included in budgeted numbers.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF REVENUES BY CODE
 FOR FISCAL YEAR 2010-2011

         REVENUES: This classification includes all items which have been identified as sources of income to the City. In
         governmental funds, revenues are defined as increases in net current assets from sources other than expenditure refunds
         and residual equity transfers. Accounting for governmental funds requires that general long-term debt proceeds and
         operating transfers be classified as "other financing sources." In proprietary funds, revenues are defined as net total assets
         from sources other than expense refunds, capital contributions and residual equity transfers. Operating transfers,
         however, are classified separately from revenues.

401100 Current Ad Valorem Taxes: Property taxes levied and collected during the current fiscal year. These are budgeted at
       ninety-eight percent (98%) of levy. A one hundred percent (100%) assessment ratio is used.

401200 Delinquent Taxes: Property taxes levied during a prior fiscal year and collected during the current fiscal year.

401110 Penalties and Interest: Amounts added to delinquent ad valorem tax accounts, both to offset costs associated with the
       City's collection efforts and to replace lost interest income. The provisions of the current Texas Property Tax Code,
       Chapter 33, Subchapter A, which apply to the penalties and interest charges associated with delinquent taxes are quoted as
       follows:

         Section 33.01 - Penalties and Interest:

         (a) A delinquent tax incurs a penalty of six percent of the amount of the tax for the first calendar month it is delinquent
         plus one percent for each additional month or portion of a month the tax remains unpaid prior to July 1 of the year in
         which it becomes delinquent. However, a tax delinquent on July 1 incurs a total penalty of twelve percent of the amount
         of the delinquent tax without regard to the number of months the tax has been delinquent.
         (b) If a person who exercises the split-payment option provided by Section 31.03 of this code fails to make the second
         payment before July 1, the second payment is delinquent and incurs a penalty of twelve percent of the amount of unpaid
         tax.

         A delinquent tax accrues interest at a rate of one percent for each month or portion of a month the tax remains unpaid.

         Section 33.07 - Additional Penalty for Collection Costs:

         (a) A taxing unit or appraisal district may provide, in the manner required by law for official action by the body, that taxes
         that remain delinquent on July 1 of the year in which they become delinquent incur an additional penalty to defray costs of
         collection, if the unit or district or another unit that collects taxes for the unit has contracted with an attorney pursuant to
         Section 6.30 of this code. The amount of the penalty may not exceed fifteen percent of the amount of taxes, penalty, and
         interest due.
         (b) A tax lien attaches to the property on which the tax is imposed to secure payment of the penalty.
         (c) If a penalty is imposed pursuant to this section, a taxing unit may not recover attorney's fees in a suit to collect
         delinquent taxes subject to the penalty.
         (d) If a taxing unit or appraisal district provides for a penalty under this section, the collector shall deliver a notice of
         delinquency and of the penalty to the property owner at least thirty and not more than sixty days before July 1.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF REVENUES BY CODE
 FOR FISCAL YEAR 2010-2011

         Section 33.48 - Recovery of Costs and Expenses:

         (a) In addition to other costs authorized by law, a taxing unit is entitled to recover the following costs and expenses in a
         suit to collect a delinquent tax:
            (1) all usual court costs, including the cost of serving process;
            (2) expenses of foreclosure sale;
            (3) reasonable expenses, subject to approval by the court, that are incurred by the taxing unit in determining the name,
         identity, and location of necessary parties and in procuring necessary legal descriptions of the property on which a
         delinquent tax is due; and
             (4) reasonable attorney's fees approved by the court and not exceeding fifteen percent of the total amount of taxes,
         penalties, and interest adjudged due the unit.
         (b) Each item specified by Subsection (a) of this section is a charge against the property subject to foreclosure in the suit
         and shall be collected out of the proceeds of the sale of the property or, if the suit is for personal judgment, charged
         against the defendant.
         (c) Fees collected for attorneys and other officials are fees of office, except that fees for contract attorneys representing a
         taxing unit that is joined or intervenes shall be applied toward the compensation due the attorney under the contract.

401120 Sales Tax: The portion of sales tax revenue collected by the State equal to one percent of the gross sales of taxable items
       made within the city limits of Victoria. The sales tax checks are received monthly, with every third month (February,
       May, August and November) being considerably larger than the other monthly checks. This is due to the fact that many
       businesses remit their sales tax quarterly.

401300 Franchise Fees: Includes both taxes levied in proportion to the gross receipts earned by City-franchised businesses and
       the City's portion of the tax revenue collected by the State on the taxable capital of local banks.

401301 AEP: Four percent of gross receipts, paid monthly.

401304 Telecommunications: Two percent of gross receipts, paid quarterly.

401306 Reliant: Two percent of gross receipts, paid in October and April.

401305 Suddenlink Communications: Two percent of gross receipts, paid in April.

401307 Victoria County Electric Co-op: Two percent of gross receipts, paid in January and July.

401302 Landfill Franchise Fee: Percentage of operator's gross revenue, paid monthly.

401303 Waste Management - Commercial: Fifteen percent of gross billings, paid monthly.

401130 Bingo Tax: A State levied and collected tax of which the City's portion is equal to one percent of the gross receipts of the
       bingo operations within the city limits of Victoria. Bingo tax is received quarterly, in February, May, August and
       November.

401207 Motel Tax: Revenue received monthly from all motels operating within the City limits, based on gross receipts of hotel
       occupancy. The current tax rate is seven percent of gross receipts.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF REVENUES BY CODE
 FOR FISCAL YEAR 2010-2011

         FINES AND FORFEITURES: Monies derived from fines and penalties imposed for the commission of statutory offenses
         and the violation of lawful administrative rules, and monies derived from the forfeiture of deposits held as performance
         guarantees.

405010 Criminal and Traffic Violations: Revenues derived from fines resulting from the violation of the penal code and motor
       vehicle laws.

405030 Parking Violations: Revenues derived from fines for violations of the parking ordinances. Fines range from $6.00 for
       over-parking in a timed zone to $78.00 for parking in an area reserved for use by the handicapped.

404045 Time Payment - Revenues derived from fines for various violations that have been set up on a payment plan.

404082 Defensive Driving: Revenues derived from fees paid to Municipal Court for defensive driving registration.

405020 Court Costs: The State tax on each fine assessed by the Municipal Court with the exception of those involving parking
       and pedestrian violations. The State receives ninety percent and the City receives ten percent of the court cost amounts
       collected. Court cost amounts vary according to the type of offense committed.

         LICENSES AND PERMITS: Revenues derived from the granting of City licenses and permits to those who wish to
         engage in certain regulated businesses, trades, and/or non-commercial activities.

402012 Garage Sale Permits: The $8.00 fee charged to conduct a garage sale at a residence, limited to one permit per residence in
       each six-month period.

402010 Liquor Licenses: Revenues derived from the collection of one-half of the amount of the fee charged by the State for a
       license to sell liquor. The amount charged varies according to the type of license.

402014 Amusement Machine Permits: The $15.00 annual fee charged for each coin-operated game of skill, i.e., pinball machines,
       video games, etc., located within the City.

402016 Pool Hall Permits: Revenues obtained from the sale of $15.00 annual permits required for business locations which have
       one or more pool tables available for public use.

402028 Wrecker Permits: Revenues derived from the sale of permits required to operate a tow truck within the City limits. The
       permit fee is $15.00 per year for each tow truck. An additional biennial administrative fee shall be charged to each
       wrecker company placed on the wrecker rotation list depending on the number of tow trucks.

402020 Taxicab Operator's Licenses: Revenues obtained from the sale of permits required to operate taxicabs within the City.
       The permit fee is $8.00 per operator per annum.

402023 Trash Hauler's Permits: Revenues derived from the sale of permits required to haul trash commercially. The permit fee is
       $35.00 per commercial trash hauling company per year.

402025 Limousine Permits: Revenues derived from the sale of permits required to engage in the business of providing limousine
       service to the citizen's of Victoria. The permit is $25.00 plus $10.00 per vehicle per year.

402019 Itinerant Licenses: Revenues collected to cover the cost of investigating, and revenues derived from issuing permits, for
       transient persons who make tangible and/or intangible sales in Victoria but live outside the county. The permit fee is
       $80.00 and the investigation fee is $40.00.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF REVENUES BY CODE
 FOR FISCAL YEAR 2010-2011


402011 Vital Statistics: Revenues derived from the sale of certified copies of birth and death certificates. Birth certificates are
       $23.00 each. Death certificates are $21.00 for the first copy and $4.00 for each additional copy purchased at the same
       time.

402021 Sexually Oriented Business Licenses: Revenues derived from the sale of permits required to operate adult-oriented
       businesses. The permit fee is $150.00 per year.

402015 Transfer Ambulance Service Permits: Revenues derived from the sale of permits to operate a non-emergency transfer
       ambulance service. The fee is $150.00 per year per company and $35.00 per year per vehicle.

402026 Taxicab Business Licenses: Revenues derived from the sale of permits to operate a taxicab service. The permit fee is
       $15.00 per vehicle.

402017 Commercial Outdoor Sales Permits: Revenues derived from the sale of permits to sell any goods or services from place to
       place or from a fixed location. The permit fee is $80.00 per person. There is a re-registration fee of $5.00 for a new fixed
       location during the same calendar year.

402013 Remote Certification: Revenues collected for remote certification of birth facts for persons born anywhere in the State of
       Texas. These certificates are $23.00 each.

402040 Building Licenses: Revenues derived from the granting of licenses required to engage in the business of residential and/or
       commercial construction contracting. The license fee is $200.00.

402041 Building Permits: Revenues resulting from the sale of permits to allow the construction of residential and/or commercial
       structures and signs. Fees vary according to the type and value of project being constructed.

402042 Electrical Permits: Revenues resulting from the sale of permits to allow the installation of electrical fixtures and wiring.
       Fees vary with the number of electrical fixtures installed, the size of the service & the number of circuits used.

402046 Mechanical Permits: Revenues resulting from the sale of permits to allow the installation of heating, ventilation,
       refrigeration and air conditioning equipment. Fees vary with the number of tons of air conditioning capacity installed.

402044 Plumbing Permits: Revenues resulting from the sale of permits to allow the installation of plumbing fixtures, and water,
       sanitary and gas piping. Fees vary with the number of plumbing fixtures and gas line outlets installed.

         CHARGES FOR SERVICES: Charges for services provided by the City.

404010 Building Plan Review Fees: Revenues resulting from charges for Inspection Department review of construction plans to
       ensure compliance with construction codes. The plan review fee is $20.00 or 50% of the building permit fee (for other
       than one- & two-family residential) or 100% of the building permit fee (for one- & two-family residential), whichever is
       greater. The plan review fee is applied to the total permit fee at the time such permit is issued.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF REVENUES BY CODE
 FOR FISCAL YEAR 2010-2011

404012 Maps & Copy Sales: Revenues derived from the sale of City maps and copies. The costs are as follows:
       Standard City Maps:
       $5.00 - Size A (8.5"x11")
       $7.00 - Size B (11"x17")
       $9.00 - Size C (17"x22")
       $12.00 - Size D (22"x34")
       $15.00 - Size E (35"x44")
       $30.00 Digital File(s) - for each disk required
       $225.00 - set of aerial photos or planametrics

404013 Flood Plain Development Permits: Revenues resulting from the Engineering Department providing floodplain
       determinations and permits. The fee charged for a floodplain determination is $20.00 and the fee related to a floodplain
       development permit is $45.00. If there are no special provisions or if an inspection is not required to review the permit
       documents, the administrative fee charged for a floodplain development permit is $10.00.

404030 Plat Vacation Review Fee: Revenues resulting from the vacation of a plat or portion of a plat. The plat vacation fee is
       $75.00.

404030 Major Plat Fees: Revenues derived from plats and replats of land for development. Public notice is required. The review
       fee is $155 for plats of less than one acre, $310 for plats of one to five acres, and $460 for plats of over five acres. The
       fee is due when the preliminary plat is submitted.

404031 Minor Plat Fees: Revenues derived from plats and replats of land for development. There is no public notice required.
       The review fee is $150 for plats of less than one acre, $225 for plats of one to five acres, and $330 for plats of over five
       acres. The fee is due when the final plat is submitted.

404032 Variance Request Fees: Revenues resulting from a fee charged to all citizens requesting a variance from a City ordinance;
       said fee being $150 for the first request and $50 thereafter.

404037- Construction Plan and Site Plan Review Fees: Revenues derived from Construction Plans and Site Plans submitted for
404038 review by the Planning Department. The review fee is $180.00 for property less than 1 acre, $285.00 for 1 to 5 acres, and
        $390.00 for property over 5 acres.

404031 Category 4 Plat Fees: Revenues derived from Minor Plats submitted for review by the Planning Department. There is a
       $125 review fee for single-lot minor plats and $150 for multi-lot minor plats.

404035 Deed Approval Review Fee: Revenues derived from deed approval applications. The fee is $45.00.

404036 Subdivision and Development Ordinance: Revenues derived from the sale of the Subdivision and Development
       Ordinance booklet. The cost of the ordinance is $15.00.

404043 Ambulance Fees: Fees charged for the use of City E.M.S. ambulance service.

         $787 - $900 - Basic Charge (non-inclusive of Supplies & Procedures)
         $175 - Service Refused
         $ 15 - Mileage (Inside and Outside City Limits Per Mile Fee)

404050 Victoria Public Library: Revenues generated from fines on overdue books, records and tapes, charges for damages to
       library items, and a $22 non-state borrower fee.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF REVENUES BY CODE
 FOR FISCAL YEAR 2010-2011


404051 Yearly Alarm Fees: Fees charged for alarm system monitoring by the Police Department. The monitoring fee is $500 per
       year, plus $100 for each additional device on the same premises.

404053 False Alarm Fees: Fees charged for each false alarm after the first eight in any calendar year. The fee is $60 per false
       alarm.

404056 Escort Fees: Fees charged for escorting funeral processions, wide loads and convoys within City limits. Each escort fee
       is $60.00.

404052 Accident Report Fees: Fees charged for making copies of accident reports for insurance purposes. There is a charge of
       $6.00 per copy.

404061 Recreation Programs: Revenues generated by the City's recreation programs.

         Basketball: The basketball program covers a twelve-week period. Each team entering the basketball program is charged
         $225.00 for the team entry fee; $300 team entry fee for winter basketball.

         Volleyball: The volleyball program has a team league fee of $175.00.

         Flag Football: The flag football program has a team league fee of $300.00.

         Baseball: The Fall Hardball League has a team league fee of $300.00.

         Softball: The Softball program has a league team fee of $25 per game per team.

403018 Youth Sports Complex: Revenues generated by the City's youth sports complex for concession lease, gate fees, field
       rental, league fees, etc.

404062 Swimming Pool: Revenues generated by the City's swimming pool. The daily admission fee is $1.00 per person. The
       pool can be reserved for swimming parties from 7:00 p.m. through 10:00 p.m. for a $125.00 party fee for up to sixty
       people. Swimming lessons are given during a three-week session for a fee of $25.00 per session/per person. Season
       memberships are available for $30.00 per person.

404060 R.V. Park: Monies collected from campers at the City's Recreational Vehicle Park. There is a $12.00 per night fee.
       There is also a weekly rate available for $60.00 per week. A camper may use the dump station for a fee of $2.00.

404064 Market Days: Monies collected for vendor booth rental.

404065 Pavilions and Gazebos: Monies collected for rental of pavilions and gazebos in the various City-owned parks.

404071 Evergreen Cemetery #1: Revenues derived from grave site sales. The purchase price is $350.00 for a 5'x10' grave site, or
       $100.00 for a 2'x3' grave site.

404070 Evergreen Cemetery #2: Revenues derived from grave site sales. The purchase price is $50.00 per 5'x10' grave site or
       $25 for a 2'x3' grave site.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF REVENUES BY CODE
 FOR FISCAL YEAR 2010-2011

420010 Garbage Fees: Revenues generated by residential garbage pick-up service. The fee is currently $16.25 per account per
       month ($13.75 residential collection; $1.85 brush & bulky item collection; $0.15 yard waste collection; and $.50 recycling
       center collection).

420020 Landfill Closure Fund: Revenues collected from landfill operator to be used for closure and post closure costs after the
       landfill has reached its capacity.

420050 Additional Garbage Cart Fee: Revenues collected from citizens wishing to utilize yard waste recycling carts @ $5.00 per
       cart per month.

404080 Street Improvements: Revenues resulting from assessments for curb and gutter and strip paving.

421000 Water Sales: Revenues derived from charges for water service. The base monthly water service charge is a function of
       both the meter size and the corresponding gallonage allowed for that size meter, as follows:
                                                                        Gallonage Allowance
       Water Meter Size             Monthly Base Charge                Included in Base Charge
        3/4"                               17.49                             2,000
          1"                               43.73                             2,000
        1.5"                               87.45                             2,000
          2"                              139.93                             2,000
          3"                              279.85                             2,000
          4"                              437.26                             2,000
          6"                              874.51                             2,000
          8"                            2,798.43                             2,000
         10"                            4,372.55                             2,000

         Variable rates for water consumed in excess of the amount allowed by the base charge, in 1,000 gallon increments, are as
         follows:

         Gallonage Level           0-2k       3-7k     8-18k       19-50k        51k-75k        76k-100k        >100,000k
         Rate/1,000 gallons    incl. in base $1.67/k   $1.83/k      $2.15/k       $2.40/k         $2.55/k         $2.70/k

421100 Water Applications (Tap fees): City water system connection fees, based upon the size of the water meter required, are as
       follows:
       (A) The fee for connecting a meter to a line that has been prestubbed at no expense to the City shall be based on meter
       size as follows:
       Meter Size                   Connection Fee
       3/4"                              175.00
       1"                                225.00
       1½"                               395.00
       2"                                620.00
       3"                              2,300.00
       4"                              2,875.00
       6"                              7,540.00
       8"                             10,500.00
       10"                            15,150.00
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF REVENUES BY CODE
FOR FISCAL YEAR 2010-2011

    For meters larger than 2 inches the price is for furnishing and delivering the meter and meter strainer to customer.
    Customer shall install meter and strainer and shall furnish and install required meter box or vault, valves, bypasses, and all
    other required appurtenances.

    (B) The fee for connecting a meter to a line that has not been prestubbed, or has been prestubbed by the City shall be
    based on meter size, as follows:
    Meter Size                    Connection Fee
    3/4"                              1,325.00
    1"                                1,365.00
    1½"                               1,685.00
    2"                                2,670.00
    3"                                5,025.00
    4"                                5,780.00
    6"                               13,000.00
    8"                               16,720.00
    10"                              22,740.00

    For meters larger than 2 inches the City shall tap main and stub-out new service to customer's property line and furnish
    and deliver the meter and meter strainer to the customer. Customer shall install meter and strainer and shall furnish and
    install required meter box or vault, valves, bypasses, and all other required appurtenances.

    The following fees shall be charged for the installation by the City of taps on existing water mains for the connection of
    new water mains:

    Existing Main Size                   New Main Size                     Connection Fee

           24"                              16"                          Based on Actual Cost
                                            12"                             6,375
                                            10"                             5,490
                                             8"                             4,280
                                             6"                             3,670
                                             4"                             3,560

           20"                              16"                          Based on Actual Cost
                                            12"                             6,130
                                            10"                             4,890
                                             8"                             4,560
                                             6"                             3,610
                                             4"                             3,240

           16"                              16"                          Based on Actual Cost
                                            12"                             5,720
                                            10"                             4,560
                                             8"                             3,930
                                             6"                             3,400
                                             4"                             3,040
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF REVENUES BY CODE
FOR FISCAL YEAR 2010-2011

               12"                            12"                            5,200
                                              10"                            4,020
                                               8"                            3,430
                                               6"                            2,970
                                               4"                            2,780

               10"                             10"                           3,600
                                               8"                            2,990
                                               6"                            2,520
                                               4"                            2,140

               8"                              8"                            2,440
                                               6"                            2,080
                                               4"                            1,720

               6"                              6"                            2,100
                                               4"                            1,720

        Reconnection Fees: The fee charged for reconnecting water service after it has been turned off for non-payment is $25.00
        during regular working hours and $30.00 after regular working hours. In addition, a fee of $25.00 is charged whenever a
        meter must be either locked or removed.

421110 Turn On Charges: The fee charged to turn on water service for new utility accounts is $25.00 during regular hours and
       $30.00 after hours.

421200 Sewer Rents: Revenues derived from charges for sewer service. The monthly sewer service charge is based upon water
       meter size and with allowed gallonage, is established as follows:
                                                                         Gallonage Allowance
       Meter Size                      Monthly Base Charge               Included in Base Charge
        3/4"                                    21.85                           2,000
          1"                                    54.64                           2,000
        1½"                                    109.30                           2,000
          2"                                   174.86                           2,000
          3"                                   349.73                           2,000
          4"                                   546.45                           2,000
          6"                                1,092.89                            2,000
          8"                                3,497.26                            2,000
         10"                                5,464.47                            2,000
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF REVENUES BY CODE
FOR FISCAL YEAR 2010-2011


        A monthly sewer service consumption charge shall be assessed and billed to each sewer system user in addition to the
        base charge. The consumption charge shall be computed by averaging the metered monthly water consumption during the
        computation period. The computation period shall consist of the last complete three-month period of December, January,
        and February that preceded the billing date. The sum of 2,000 gallons shall be deducted from the average monthly
        consumption in order to compute the adjusted average. The adjusted average shall be multiplied by 90% to compute the
        net billing average. The net billing average charge shall be computed and billed to each customer, in addition to the base
        charge, according to the following schedule, in 1,000 gallon increments, subject to the gallonage included in the base rate:

        Gallonage Level           0-2k       3-7k       8-18k        19-50k        51k-75k         76k-100k            >100,000k
        Rate/1,000 gallons    incl. in base $2.22/k     $2.27/k       $2.32/k       $2.37/k          $2.52/k             $2.67/k

421220 Sewer Applications (Tap Fees): City sewer system connection fees are as follows:

        (a) $100 for each individual 4" connection where such connection is made to a pre-existing stub installed at no expense to
        the City.
        (b) $1,150 for each individual 4" connection where such connection is not made to a pre-existing stub.
        (c) $1,375 for each individual 6" connection where such connection is not made to a pre-existing stub.
        (d) $2,250 for each individual 8" connection where such connection is not made to a pre-existing stub.

421210 Industrial pretreatment charges/permits:

        Notice of violation (per notice)                       $ 50.00
        Administrative order (per order)                       $100.00
        Show cause hearing (per hearing)                       $500.00
        Submittal deficiency reports (per report)              $ 50.00
        Compliance inspection due to violation (per inspection)$ 50.00
        Minor (annual renewal)                                $125.00
        Significant (annual renewal)                           $200.00
        Categorical (annual renewal)                           $500.00

        Fee for clearing grease stoppages that can be traced to a commercial facility is based upon actual cost.

        Out-of-City water and sewer service charge - 50% of water service charge and sewer service charge (to be added to
        ordinary water and sewer charges) (not applicable to customers whose charges are calculated otherwise by contract).

        Industrial Wastewater Surcharge: Section 13-110 definitions shall apply to this subsection. The additional monthly
        industrial wastewater surcharge shall increase the monthly sewer service charge for a user who has had a sampled BOD
        concentration greater than 200 mg/l and a TSS concentration greater than 250 mg/l by multiplying the charge factor by the
        wastewater use charge, and adding it to the sewer service charge as shown below:

        Charge factor = [.3 x (sampled                BOD     concentration/200     mg/l   BOD)]     +    [.3      x   (sampled    TSS
        concentration/250 mg/l TSS)] +.04

        Sewer rate per 1,000 gallons = the rate that the City charges per 1,000 gallons discharged above the monthly minimum

        Wastewater Use Charge = (sewer rate per 1,000 gallons x gallons discharged) / 1,000

        Industrial Wastewater Surcharge = Charge factor x Wastewater Use Charge
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF REVENUES BY CODE
FOR FISCAL YEAR 2010-2011


        Total monthly wastewater charge for surcharged user = industrial wastewater surcharge + sewer service charges per
        Section 24-122

        This industrial wastewater surcharge shall apply to grease or grit generators that are deemed to be "users" pursuant to
        Section 13-131 of the City Code.

421230 Sewage Dump Fees: Revenues derived from companies using the sewage dump facilities at the City's wastewater
       treatment plant.

404081 Weedy Lot Mowing: Revenues derived from charges associated with the mowing of weedy lots. Fees vary according to
       the size of the lot. A lien may be placed on the property to recover uncollected charges.

440011 Community Center Concession Rental: Revenues collected from those who rent the concession stand in conjunction with
       other Community Center facilities.

440010 Community Center Rental: Revenues collected from those who rent the Community Center facilities. Fees are based on
       the area and length of time rented.

404020 Rental Revenue for 700 Main Center: Revenues derived from the rental of portions of 700 Main Center, a City owned
       and maintained office building.

        INTERNAL SERVICE FUND REVENUES: Revenues generated by the cost reimbursement for services provided by
        one City department to other City departments.

450100 Health Plan Premiums: Revenues to the Health Plan Fund which are collected from other City Funds for City-paid
       employee and retired employee insurance premiums. Health premiums are $387.88 per month per employee; dental
       premiums are $12.10 per month per employee electing coverage; retired employee health premiums vary based on the
       retiree's longevity with the City as well as the retirement date. (plan details available in Health Plan Fund section).

450120 Health Plan Dependent Premiums: Revenues to the Health Plan Fund which are collected as a result of employee payroll
       deductions to pay for dependent health coverage. Dependent health premiums for an employee covering spouse and/or
       family vary based on the plan option chosen by the employee (plan details available in Health Plan Fund section).

450140 Retired Employee's Dependent Coverage Premiums: Revenues to the Health Plan Fund which are collected from retired
       employees to pay for dependent health coverage. Dependent health premiums vary based on the plan option chosen by the
       employee (plan details available in Health Plan Fund section).

450160 Dental Insurance Premiums: Revenues to the Health Plan Fund which are collected from as a result of employee payroll
       deductions to pay for dental insurance, an optional coverage. Dental premiums vary based on the plan option chosen by
       the employee (plan details available in Health Plan Fund section).

454900 Workers' Compensation Premium Charges: Revenues collected from City funds for payment to the City's self-insured
       Workers' Compensation Fund.

460010 Handling Fee/Purchasing Overhead: Revenues derived from a percentage factor applied to each departmental budget and
       collected to offset the cost of the Purchasing Internal Service Fund.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF REVENUES BY CODE
 FOR FISCAL YEAR 2010-2011

460070 Communications Equipment Lease Charges: Revenues collected from City user departments for the rental of
       communications and vehicular emergency equipment which is owned and maintained by the Communications Fund. Each
       class of communications equipment is assigned a rental rate which is billed on a monthly basis to all user departments for
       each piece of communications equipment that is leased. The rental charges are used to offset a portion of the cost of the
       Communications Department.

460060 Motorpool Lease Charges: Revenues collected from City user departments for the rental of vehicles, communications and
       vehicular emergency equipment which is owned by the Vehicle and Equipment Services Motorpool. The rental charges
       are used to offset a part of the cost of the V.E.S. Division.

460020 Capital Replacement Charges: Revenues collected from City user departments for the reimbursement of vehicles and
       equipment purchased by the Vehicle and Equipment Services Fund.

460030 Non-Target Repair Charges: Revenues collected from City user departments for repairs to vehicles and equipment that do
       not fall within the normal coverage of the fleet services contract.

460045 Fleet Services Charges: Revenues collected from City user departments for the operation of City-owned vehicles and
       equipment. The charges are based on a percentage factor applied based on the number of vehicles and equipment
       operated by user departments.

460090 Information Technology Lease Charges: Revenues collected from City user departments for the use of technology
       equipment. The rental charges are used to defray the cost of the Information Technology Internal Service Fund.

460080 Direct Charges to Departments: Charges to City departments for printing by the Print Shop. The charge is the cost of the
       supplies used plus $22.50 per hour for labor.

460120 Outside Agency Payments: Charges to non-City entities for maintenance of vehicles and equipment.

460130 Warehouse Stock Sales: Revenues collected from the sale of goods to City departments on warehouse requisitions.

460140 Fuel Sales: Revenues generated by the sale of fuel to City departments and outside agencies.

         INTERGOVERNMENTAL REVENUES: Revenues from other governments in the form of grants, entitlements, shared
         revenues, direct payments and payments in lieu of taxes.

403011 Victoria County - Fire: Annual contract payment to the City from the County to compensate for the extension of fire
       protection to County residents.

403025 In Lieu of Taxes - Housing Authority: An annual payment made to the City in lieu of taxes by the Victoria Housing
       Authority. To determine the amount of the payment, the Housing Authority takes its beginning accounts receivable
       amount plus total dwelling rent revenues and other operating receipts minus its utility expense, collection loss and ending
       accounts receivable amounts to arrive at its net revenue for the fiscal year. The net revenue amount is then multiplied by
       ten percent and the resulting amount is divided among all the local taxing entities on the basis of their tax rates.

403014 VISD School Resource Officers - Annual contract payment to the City from Victoria Independent School District to
       compensate for the expense of providing police officers for the on-campus School Resource Program.

403017 Sales Tax Services Reimbursement - Annual payment to the City from the Victoria Sales Tax Development Corporation
       for providing administrative services to the Corporation.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF REVENUES BY CODE
 FOR FISCAL YEAR 2010-2011

         MISCELLANEOUS REVENUES: Revenues derived from interest, rents and other sources.

480010 Interest Revenue: Interest is earned on the collected balance at a set rate under the depository contract with Wells Fargo,
       and on investments based on market rates.

490010 Rents and Royalties: Revenues derived from rents collected on City properties, royalties on oil and gas production, and
       oil and gas leases.

490020 Oil Leases and Royalties: Revenues resulting from the leasing of City property for oil and gas exploration, bonus
       payments, and royalties paid to the City for oil and gas produced on its property.

490111 Private Donations: Revenues from donations to the City by individuals or groups.

490110 Evergreen Cemetery Endowment: Interest on funds belonging to the Evergreen Cemetery Association which is given to
       the City on a quarterly basis to help defray the cost of maintaining Evergreen Cemetery. This revenue account also
       includes interest on City-held funds generated from the sale of cemetery lots.

453003 Employee Insurance Reimbursements: Payments to the City from employees who wish to maintain their insurance
       coverages while on leaves of absence.

453200 Refunds and Drug Rebates: Payments to the City from prescription benefit manager as a result of rebates on prescription
       medications purchased by participants in the City's health plan. Rebates vary based on the tier of prescription purchased.

490026 Insurance Refunds: Refunds of insurance premiums from prior periods based upon audits performed by insurers. Also
       included are reimbursements for individual health insurance claims which exceed the annual $125,000 specific stop loss
       limits.

490001 Other Miscellaneous Revenues: Revenues from prior fiscal years and those revenues which are of a non-recurring nature
       and therefore have no established accounts.

490033 Restitution From Judicial System: Revenues resulting from judicially mandated payments for damages to City property.

490034 Abandoned Vehicle Wrecker Contract: Revenues generated as a result of the contract removal of abandoned vehicles
       from streets, public right-of-ways, and private property.

490036 Returned Check Fees: Revenues derived from the $30.00 fee charged for processing returned checks.

         OTHER FINANCING SOURCES: Revenues generated by sales and operating transfers.

490040 Salvage and Material Sales: Revenues derived from the sale of salvage and scrap materials.

490045 Online Auction Sales: Revenues derived from the sale of surplus City property through an online auction process.

460050 Proceeds From Insurance Claims: Revenues resulting from insurance claims for damages to City property.

490300 Interfund Operating Transfers: Revenues resulting from operating transfers between funds. These transfers only
       represent revenues to individual City Funds, not actual revenue to the City.

490510 Proceeds From Bond Sales: Monies realized from the sale of Revenue Bonds.
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF EXPENDITURES BY CODE
FOR FISCAL YEAR 2010-2011

         EXPENSES: This classification includes all items of expenditures incurred for current administration, operations and
         maintenance, and for materials and equipment in the nature of renewals or replacements, which do not add to the capital
         assets of the City.

         CAPITAL OUTLAY: This classification includes expenditures of every character which increase the capital assets of
         the City in the way of land, buildings, structures, improvements, equipment, etc.


         PERSONAL SERVICES

500105   Regular Payroll: The regular straight-time salaries paid to employees who hold budgeted positions within the City.

500110   Temporary Hourly Payroll: Payments of straight time wages to employees who are hired by the City on a temporary
         basis.

500115   Additional Straight Time Pay: Payments made to an employee who works overtime during a week and who took either
         vacation, sick leave, or holiday leave during the same week. Under FLSA regulations, true overtime pay is given to an
         employee only if he works more than forty hours per week. In the case of an employee taking time off during the week
         and working extra hours during the same week, the employee is compensated for the extra hours at his/her normal
         regular hourly pay rate.

500125   Premium Pay: Payments made to non-exempt City employees for hours worked in excess of the prescribed maximum
         number of hours allowed in their work weeks - usually forty (40) hours. Employees are remunerated at their individual
         overtime pay rates - generally, one and one half (1½) times their regular hourly pay rate.

500130   Stability Pay: Payments made to all full-time employees to recognize the value of their longevity of service. Stability
         pay is earned at the rate of four dollars ($4.00) per month for each full year of service up to and including a maximum of
         twenty-five (25) years.

500135   Higher Classification Pay: Payments made to an employee at a salary level higher than the normal salary level. To be
         eligible for higher classification pay, an employee must perform the duties of a position higher than his own position for
         an entire shift. Higher classification pay is calculated to be the difference between the base rates of the two pay grades
         affected and is available in public safety departments only.

500140   Certification Pay: Pay given to police officers who receive certification through the Texas Commission of Law
         Enforcement Officer Standards and Education and to firefighters who receive certification through the Texas
         Commission on Fire Protection Standards and Education. There are two levels of certification pay for police officers
         and three levels of certification pay for firefighters.

500145   Field Training Pay: Program wherein the City pays $50.00 per month to senior patrol officers who provide training
         instruction to new police cadets.

500200   Texas Municipal Retirement System (TMRS): Contributions to the Texas Municipal Retirement System (TMRS) made
         by the City to help provide for the retirement needs of its personnel. All budgeted employees working 1,000 hours per
         year or more must join TMRS. For all covered employees, the City makes a monthly contribution to the TMRS equal to
         15.88 percent of gross wages. This contribution represents a two for one match against a six percent contribution on
         total gross wages made by each employee.
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF EXPENDITURES BY CODE
FOR FISCAL YEAR 2010-2011

500300   Federal Insurance Contribution Act (FICA): Contributions made by the City to the Social Security system. The current
         contribution rate for both the City and the employee is an amount equal to 7.65 percent of gross wages.

500400   Health and Accident Insurance: City-paid employee health and accident insurance premiums equal to $387.88 per
         month per employee. The City pays health and accident insurance premiums for all budgeted employees who work at
         least thirty (30) hours per week. The individual employees have the option to insure their dependents under the City's
         health plan. Dependent health premiums for an employee covering spouse and/or family vary based on the plan option
         chosen by the employee (plan details available in Health Plan Fund section).

500410   Retired Employees' Health and Accident Insurance: City-paid health and accident insurance premiums for retired
         employees range from $204 to $544 per month per employee, based on the number of years employed by the City.

500450   Dental Insurance: City-paid employee dental insurance premiums equaling $12.10 per month per employee who elects
         dental coverage. Employees have the option of dental coverage for themselves and/or their dependents.

500500   Employees' Life Insurance: City-paid employee term life insurance premiums equaling 11¢ per $1,000 of annual salary
         per month. The City supplies life insurance coverage to each employee equal in value to his or her gross annual salary.

500600   Workers' Compensation: The City provides workers' compensation insurance to cover the medical costs and lost wages
         of employees who are injured while on the job.

500700   State Unemployment Tax: Monies paid by the City to reimburse the State for payments made to unemployed former
         City workers. The State requires an initial fee of $30.00 for each claim plus reimbursement for payments made to each
         claimant.

500705   ICMA: City-paid contributions to the International City/County Management Association retirement savings plan on
         behalf of the city manager and deputy city manager per contract terms.

500900   Auto Allowance: Allowance to City employees for use of their personal cars.

500910   Uniform and Clothing Allowance: A monthly allowance paid to print shop employees to help offset their cost of
         uniforms.

         MATERIALS AND SUPPLIES: Articles and materials which are subject to rapid consumption or deterioration and are
         of small value. This category also includes tools, equipment and accessories which are too inexpensive to be capitalized.


510005   Office Supplies: All supplies necessary for the operation of an office, such as pencils, stationery, mini-blinds, postage,
         printing costs, etc. Office equipment such as calculators and furniture which are too inexpensive to capitalize are also
         included in this account. (Does not include the repair or rental of office equipment, membership fees or subscriptions.)

510007   Office Supplies - Licenses: Individual computer software packages which cost less than $1,000 each are charged to this
         account.

510010   Accessories, Equipment, Small Tools and Supplies: Articles of small unit value (under $1,000.00) subject either to loss
         or rapid deterioration such as calipers, compasses, drafting instruments, bits, saw blades, hand tools, thermometers,
         engineer's stakes, handcuffs, tool racks, cleaning and sanitary supplies, ammunition, flashlight batteries, cameras and
         supplies, telephone equipment, circuits and lines, film developing, non-V.E.S. vehicle accessories, return freight,
         cleaners and sharpening of blades.
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF EXPENDITURES BY CODE
FOR FISCAL YEAR 2010-2011

510012   Hazardous Materials - Chemicals: All materials, equipment and services used in hazardous materials incidents
         responded to by the City's fire department.

510015   Fuels and Lubricants: All fuels, fluids and lubricants consumed in the regular operation of either City or outside agency
         vehicles and equipment.

510025   Chemical, Medical and Surgical: Medicine, prescriptions, aspirin, first aid kits, soda ash, alum chlorine, sodium
         hexametaphosphate, and other chemical, medical, and surgical supplies.

510030   Botanical and Agricultural: Disinfectants, fertilizers, seeds, bulbs, trees, plants, poisons, insecticides, herbicides, etc.

510031   Mosquito Spraying: Supplies necessary for periodic mosquito spraying.

510035   Household Furnishings: Bedding, tableware, kitchen-ware, etc., for fire stations.

510040   Dog Supplies: Supplies necessary for the care of the K-9 unit of the Police Department.

510045   Uniforms and Clothing: All pieces of clothing and badges bought by the City, including hand guns with a unit value of
         less than $1,000, whether later reimbursed by employees or not.

510060   Softball Supplies: All equipment and sundry supplies used in the softball programs.

510065   Recreational Supplies: All equipment and sundry supplies used in the summer recreational programs.

510070   Traffic Markers: Material for signs (paint, sign blanks, lumber, metal posts, etc.) for marking lanes, directing traffic, etc.

510075   Fireworks: Fireworks purchased for the July 4th celebrations as a result of private donations.


         MAINTENANCE OF BUILDINGS, STRUCTURES AND EQUIPMENT: This classification includes expenditures for
         materials or replacement parts used in the renewal, repair or improvement of any City-owned building, structure, land or
         equipment. Note: Replacement of parts or structures resulting from extensive storm or accident damage may be treated
         as capital expenditures. Please refer to the Capitalization Policy in this document for guidance. When maintenance from
         an outside source is required, a purchase order must be issued and the costs of both materials and labor must be charged
         to the appropriate maintenance account.

520005   Building Maintenance: Materials used in the repair or improvement of existing City-owned buildings.

520010   Heating, Ventilation and Air Conditioning Equipment Maintenance: Costs associated with the repair and maintenance
         of HVAC central and window-type units.

520015- Computer and Software Maintenance: Costs associated with the repair and maintenance of computer equipment as well
520017 as maintenance agreements on software.

520020   Office Equipment, Instruments and Apparatus Maintenance: The cost of maintaining desks, chairs, filing cabinets,
         refrigerators, stoves, hot water heaters, chemical apparatus, surgical instruments, recreational or educational apparatus,
         cameras, tape recorders, computers, printers, electronic automotive and/or radio test equipment, and maintenance
         agreements on all office equipment.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF EXPENDITURES BY CODE
 FOR FISCAL YEAR 2010-2011

520025    Machinery and Tool Maintenance: Maintenance costs associated with non-V.E.S. equipment such as stationary
          machinery, shop and plant equipment, aerator equipment, major tools, fire hoses, sharpening of saw blades, lawn
          mowers (except riding mowers), boats, trailers, etc.

520030    Miscellaneous Equipment Maintenance.

520035    Book Maintenance: The cost of book binding and repair.

520105    Streets and Roadways Maintenance: All costs involved with the maintenance and repair of streets, sidewalks and curbs
          and gutters.

520107    Streets-Crack Seal: All costs involved with the maintenance and repair of streets using the crack-seal process.

520115    Storm Sewer Maintenance: All costs associated with the repair and maintenance of drainage ditches.

520116    Drainage Mowing Maintenance: All costs associated with the mowing of drainage ditches.

520120    Traffic Signal Maintenance: Materials and parts used to repair existing City-owned traffic signals.

520125    Street Light Maintenance: Materials and parts used to repair existing City-owned street lights.

520130    Mains and Hydrants Maintenance: The cost of repairing and maintaining water and wastewater mains and fire hydrants.

520135    Meter and Meter Box Maintenance: Expenditures for the repair and maintenance of water meters and meter boxes.

520140    Softball Complex Light Maintenance: Expenditures for the repair and maintenance of lights at the softball complex.

520210    Lift Station Maintenance: Materials and parts used to repair and maintain wastewater lift stations.

520220    Park and Playground Light Maintenance: The cost of repairing lighting fixtures around the ball fields, tennis courts,
          swimming pool, etc.

520230    Reservoir and Elevated Tank Maintenance: Expenditures involving the repair and maintenance of ground storage tanks,
          elevated tanks and standpipes.

520250    Other Structures Maintenance: The cost of repairing and maintaining fences, fire hose racks, pistol range, fire drill
          tower, ball field stadiums, swimming pool, etc.

530000 - Professional Services: Payments for the costs of electing judges, legal, outside auditing, engineering services, surveys
530150 and appraisals, psychological testing and analysis, recording and filing fees, special investigations and witness fees,
         third party administrator fees for the City's health plan, and microfilming of City records and documents.

530080    Guadalupe-Blanco River Authority: Contract payments made to G.B.R.A. for wastewater treatment.

540005    Education and Professional Development: Payments made for conference registration, transportation, meals, lodging
          and other costs incurred by employees while attending schools and educational seminars.

540010    Computer Training: Payments for registration for training on various software packages..
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF EXPENDITURES BY CODE
FOR FISCAL YEAR 2010-2011

540015   City-wide Training: Payments for the costs associated to various in-house training programs made available to City
         employees.

540020   Mileage Reimbursement: Payment made to employees for costs incurred for use of a personal vehicle for City business.

550010   Subscriptions and Memberships: Expenditures for subscriptions to newspapers, magazines and professional journals,
         and membership fees to professional organizations such as the Texas Municipal League.

560010- Communications: Payments made for telephone services, including dedicated telephone lines for the transmission of
560020 computer information, cell phones, local telephone and long distance.

570010   Lights and Power: Payments made for electricity consumed by City departments.

570020   Heating: Payments made for natural gas, diesel and butane consumed for heating City workplaces.

580010   Laundry: Expenditures for the laundering of employee uniforms.

590010   Purchasing Overhead Fee: A fee charged to all departments to recover the cost of running the Purchasing Department.
         Each department is charged an amount based on the relation of their expenditure budget to the total budget.

590020   Capital Replacement Charges: A fee charged to City departments for the reimbursement of vehicles and equipment
         purchased by the Vehicle and Equipment Services Fund.

590030   Repair Charges: Charges collected from City user departments for repairs to vehicles and equipment that do not fall
         within the normal coverage of the fleet services contract.

590040   V.E.S. Overhead Fee: A fee charged to all departments to recover the cost of running the Vehicle and Equipment
         Services Department. Each department is charged an amount based on the relation of their expenditure budget to the
         total budget.

590045   VES Fleet Services: A fee charged to City user departments for the operation of City-owned vehicles and equipment.
         The charges are based on a percentage factor applied based on the number of vehicles and equipment operated by user
         departments.

590060   Motorpool Lease Charge: The rental charge assessed to any department which rents a vehicle, a motorized, self-
         propelled piece of equipment, a communications devise or a piece of emergency equipment from the Motorpool.

590070   Communications Equipment Lease Charge: The monthly rental charge collected from each department to which
         communications and/or emergency equipment (lights and sirens) are assigned. Each piece of communications and
         emergency equipment has been assigned a monthly lease charge, the value of which is based on a discounted rate to
         recover the maintenance and operations costs and replacement depreciation of the communications equipment. The
         monthly lease amount for each department is equal to the sum of the lease charges for all the communications and/or
         emergency equipment assigned to that department.

590080   Print Shop Fees: A fee charged to all departments to recover the cost of labor performed by the Print Shop Department
         for printing projects. Each department is charged $22.50 per hour for all printing performed by this department.

590085   Print Shop Overhead Fee: A fee charged to City funds to recover the cost of running the Print Shop Department. Each
         department is charged an amount based on the relation of their expenditure budget to the total budget.
 CITY OF VICTORIA, TEXAS
 CLASSIFICATION OF EXPENDITURES BY CODE
 FOR FISCAL YEAR 2010-2011

590090    I.T. Lease Charge: The rental charge assessed to each City department which uses C.P.U. time.

600010    Advertising and Publications: The costs associated with printing advertisements, public notices, etc.

610010    Commercial Equipment Rental: The cost of renting equipment such as dump trucks, bulldozers, draglines, office
          equipment, etc. from commercial sources.

620010 - Public and Employee Relations: Expenditures related to the Annual Holiday Banquet and for items such as mementos,
620020 flowers, and retirement gifts.

630010- Medical Claim Payments: Monies used to pay medical claims arising as a result of the operation by the City of a self-
630040 insured health plan.

630080- Insurance payments paid to cover risks for general liability, police/professional liability, public officials' errors and
630200 omissions, boiler & machinery, fleet liability, contractors equipment, radio towers, computer equipment, worker's
        compensation, etc.

640010    700 Main Center Building Rental: The cost to City departments for the rental of portions of 700 Main Center, a City
          owned and maintained office building.

640020    Land and Building Rental: The cost of renting land and/or buildings for City use.

650010    Contract Labor: Monies used to pay non-City workers for jobs performed on a contract basis.

650020    Tournaments and Programs: Monies used to pay the cost of referees, etc. who provide contract services for the City's
          recreation programs.

650510- Landfill Fees: Fees associated to dumping waste at the landfill, including sludge disposal fees, tipping fees, leachate
650550 hauling/disposal, etc.

660010    Principal: Payments made to reduce the principal amount of outstanding bonds.

660020    Interest: The annual amount required to pay for the use of outstanding bond principal.

660030    Agents Fees: Fees charged by banks who, as designated paying agents, redeem bond coupons from bondholders.

660040- Bank Charges - Service charges for banking services as well as fees paid for use of credit card machines.
660045

660050    Arbitrage Rebate Payment - Payment to the US Treasury equal to all interest earned on bond proceeds in excess of the
          bond yield.

690020    Appraisal District.

690010    County Tax Assessor/Collector.

670015    County Emergency Management - Payment to Victoria County for the City's portion of the interlocal agreement for the
          operation of an emergency management office.

670050    South Texas Zoological Society.
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF EXPENDITURES BY CODE
FOR FISCAL YEAR 2010-2011


670040- Various Local Organizations: Disbursements made to various local organizations of hotel occupancy taxes collected
670240 from lodging establishments located within the City limits.

700070   Refund Contracts.

700080   Refund of Collected Revenues.

700220   Court Costs, Judgments and Damages.

710010   Fuel Stock: All fuels, fluids and lubricants intended for consumption in normal vehicle or motorized equipment
         operations.

710020   Warehouse Stock: The goods carried in the warehouse inventory.

710030   Garage Consumables: Hose-building replacement parts.

710050   V.E.S. Communications Equipment Parts: All parts used to maintain and/or repair V.E.S. communications and/or
         emergency (lights and sirens) equipment.

720100- Operating Transfers: Operating transfers between funds. These transfers only represent expenses to individual City
721700 funds, not actual expense to the City.


         CAPITAL OUTLAY

900110   Buildings.

900120   Heating, Ventilation and Air Conditioning Equipment: Purchase of central mechanical heating, ventilation and air
         conditioning equipment and window air conditioners. (Does not include duct work and air registers.)

900130   Land.

900150   Other Structures: Includes fences, hose racks, etc.

900200   Streets and Roadways: Improvements to streets, parking lots, culverts and bridges.

900210   Sidewalks.

900220   Street Lights.

900230   Traffic Signals.

900240   Mains and Hydrants: Construction of new water and wastewater lines.

900300   Storm Sewers: Construction of new storm sewers.

900400   Meters and Meter Boxes.
CITY OF VICTORIA, TEXAS
CLASSIFICATION OF EXPENDITURES BY CODE
FOR FISCAL YEAR 2010-2011

900600   Reservoirs and Elevated Tanks.

950100   V.E.S. Motor Vehicles: Purchase of automobiles, trucks, motorcycles, draglines, bulldozers, and all other motorized,
         self-propelled rolling stock.

950120   Office Equipment, Instruments and Apparatus: Purchase of desks, chairs, typewriters, filing cabinets, beds,
         refrigerators, stoves, hot water heaters, recreational or educational apparatus, cameras, electric hand dryers, tape
         recorders, computers, printers, surveying instruments, scales, electronic, automotive and/or radio test equipment, etc.
         which have a unit of value of $1,000.00 or greater.

950300   V.E.S. Communications Equipment: Purchase of communications and biotelemetry equipment, vehicle emergency lights
         and sirens.

950500   Computer Hardware.

950510   Computer Software.

950530   Cabling and Conduit: Fiber installations.

950600   Machinery and Tools: Purchase of shop and plant equipment, major tools, stationary machinery, bullet-proof vests,
         motors, trailers, boats, training films or tapes, etc.

950700   Books: Purchase of books for the public library. All books purchased for the library are considered capital outlay even
         though their unit value is less than $1,000.00.

950900   Other Equipment.
                                                                  CITY OF VICTORIA, TEXAS
                                                                   FISCAL YEAR 2010-2011
                                                       REQUESTS - RECOMMENDED/NOT RECOMMENDED

** Note: Other items have been requested, however, they are not listed below due to the fact that the amount requested is in line
   for normal operating funding. What is listed here are changes in funding or new funding requests.



           Fund/                                                                                                                Amount             Amount
         Department                                              Description/Explanation                                       Requested        Recommended


ENVIRONMENTAL SERVICES
        FUND

   45ADM - Administration
                                    No major items to note
                                                                                                                           $               -    $         -

                                    Subtotal - Environmental Administration                                                $               -    $         -


   45BRU - Brush & Bulky
                                    Personnel: - 3 budgeted positions

                                    Vehicles:
                                    2 replacement knucklebooms (#317 & #384)                                               $        272,000     $    127,000

                                    Other:
                                    Educational Development-eliminated in FY 2010-2011 (funded $2,750 FY 09-10)                           -
                                    Tipping Fees                                                                                    155,000           78,000

                                    Subtotal - Brush & Bulky                                                               $        427,000     $    205,000


 45NON - NonDepartmental
                                    Other:
                                    Keep Victoria Beautiful - $5,000 increase over prior year Env. Svcs. funding           $         25,000     $     25,000
                                    Transfer to General Fund- increase of $150,000 over prior year                                  506,300          506,300

                                    Subtotal - Environmental NonDepartmental                                               $        531,300     $    531,300

      45RCY - Recycling
                                    Personnel: - 1 budgeted position
                                    1 laborer position on hold                                                             $         (29,193)   $     (29,193)
                                    1 light equipment operator position on hold                                                      (37,372)         (37,372)

                                    Other Capital Outlay:
                                    Machinery & Equipment:
                                    Grabber for bobcat                                                                                 5,000              -
                                    Bailer                                                                                            85,000              -
                                    Other Equipment:
                                    HHW facility                                                                                     200,000              -

                                    Other:
                                    Educational Development - eliminated in FY 10-11 (funded $4,900 prior year)                            -               -
                                    Commercial Equip Rental - request is $2,069 less than prior year funded                            1,190           1,190
                                    Small Tools & Supplies - request is $1,697 higher than prior year funded                           2,197           2,197
                                    Professional Services - none funded in FY 2010
                                    Move portable building from landfill to Huvar St. (includes hookups)                                  -            5,000
                                    Public Relations                                                                                   4,000             -

                                    Subtotal - Recycling                                                                   $        230,822     $     (58,178)
                                                                  CITY OF VICTORIA, TEXAS
                                                                   FISCAL YEAR 2010-2011
                                                       REQUESTS - RECOMMENDED/NOT RECOMMENDED

** Note: Other items have been requested, however, they are not listed below due to the fact that the amount requested is in line
   for normal operating funding. What is listed here are changes in funding or new funding requests.



           Fund/                                                                                                                Amount             Amount
         Department                                              Description/Explanation                                       Requested        Recommended

     45SOL - Solid Waste
                                    Computer Hardware/Software:
                                    1 replacement PC                                                                                   1,080           1,080
                                    IIT GPS Mapping/routing Software                                                                  95,000             -

                                    Other Capital Outlay:
                                    Other Equipment:
                                    Lawn mower and weedeater                                                                           1,750           1,000
                                    1,000 additional carts                                                                            52,530          52,530

                                    Other:
                                    Professional Services - request is $6,100 higher than prior year funded:
                                    8,000 tags for Solid Waste                                                                         8,000             -
                                    2 to 4 dial outs for the holidays                                                                  2,100           2,100
                                    Landfill engineering oversite                                                                     30,000          20,000
                                    Routing audits with IIT                                                                           12,000             -
                                    Office Supplies - request is $7,893 less than prior year funded                                    5,317          13,317
                                    Small Tools & Supplies - request is $11,515 higher than prior year funded                         19,390          19,390
                                    Uniforms & Clothing - request is $1,230 less than prior year funded                                4,400           4,400
                                    Commercial Equipment Rental - request is $2,000 less than prior year funded                        1,000           1,000
                                    Contract Labor - request is $21,000 higher than prior year funded                                 35,000          35,000
                                    Leachate Haul/Disposal - request is $6,250 higher than prior year funded                          31,250          25,000
                                    Tipping Fees                                                                                     730,000         650,000

                                    Subtotal - Solid Waste                                                                 $        1,028,817   $    824,817


     45YRD - Yard Waste
                                    Personnel: - 4 budgeted positions

                                    Other
                                    Office Supplies - request is $1,150 higher than prior year funded                      $           1,300    $        250
                                    Small Tools & Supplies - request is $1,142 higher than requested                                   1,292             250
                                    Advertising - none requested in 10-11 - funded at $1,000 in FY 09-10                                   -               -

                                    Subtotal - Yard Waste                                                                  $           2,592    $        500


                                    ENVIRONMENTAL SERVICES FUND TOTAL                                                      $        2,220,531   $   1,503,439

				
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