FY 2022-23
Annual Operating
and Capital Budget
Part I
City Council Budget Work Session
August 1-4, 2022
Part I
o FY22 Year-in-Review
o FY23 Executive Overview
o Property Taxes
o Debt & Investments
o General Fund Operating & Capital Budgets
Part II
o Enterprise Funds Operating & Capital Budgets
o Internal Services Operating & Capital Budgets
o Special Revenue Funds Summary
Part III
o Component Units
o Council Follow-Up & Guidance
2
Fiscal Year 2023 Workshop Schedule
August 1-4, 2022
Current Fiscal
Year Review
FY 2022
Adopted Operating Budget
& Capital Program
3
Property Taxes
Tax rate set to capture the full value of new properties added to the tax roll
Established a Maintenance & Operations (M&O) rate to account for inflationary increase to fund ongoing
needs
Continued management and reduction of Interest & Sinking (I&S, or “Debt”) rate
Proposed tax rate was a total reduction of 1.83 cents
Sales Tax
FY21 budgeted collections set at $74.8 million with actual collections at $82.3 million due to very strong
June-September collections (16.5% over budget)
FY22 budgeted collections set before knowing June-September actuals
o FY22 budget set at $80.9 million, an 8.1% increase to FY21 budget
o FY22 actual collections currently forecasted to end the year at $88.2 million, or 9.1% over budget
4
Fiscal Year 2022 Year-in-Review
Keeping Services to Citizens in line with Lubbock’s Growth and Development
FY 2020 FY 2021 FY 2022 Tax Rate Δ
Maintenance & Operations $ 0.403090 $ 0.398672 $ 0.381257 $ (0.017415)
Economic Development 0.023150 0.022468 0.021707 (0.000761)
Interest & Sinking 0.131780 0.120433 0.120266 (0.000167)
Total COL Tax Rate $ 0.558020 $ 0.541573 $ 0.523230 $ (0.018343)
Notable Rate Changes
Storm Water: No Rate Change
Water: ↑ $0.50 base rate to ¾” meter (pro-rated)
Wastewater: ↑ $0.05 base rate to ¾” meter (pro-rated)
Solid Waste Collection: ↑ $0.50 residential rate (pro-rated)
Solid Waste Landfill: ↑ $0.50 tipping fee (WTRDF & per ton special waste)
Staffing Growth to Meet Residential and Business Demand
5
Fiscal Year 2022 Year-in-Review
Keeping Services to Citizens in line with Lubbock’s Growth and Development
1 – HR Generalist
1 – Building Safety Development Tech
1 – Codes Inspector
1 – Codes Administrative Assistant
1 – Environmental Specialist
1 – Parks Marketing Coordinator
3 – Solid Waste Equipment Operators
1 – Emergency Planner
1 – LFR Public Information Officer
1 – Civic Center Assistant Director
2 – Water/Wastewater Hydrant Crew
1 – Water Environmental Compliance Specialist
1 – Wastewater Administrative Assistant
1 – CD Project Specialist
1 – CD Housing Inspection Specialist
1 – Assistant Director of Community Development
1 – Economic Development Specialist
10 – LP&L Employees
Street Maintenance Program
$11.0 million programmed for FY22; $1.0M increase over FY21
Capital Program, Vehicles, and Equipment
$89.8 million in capital improvements
o 74 total projects – 95% of projects cash funded
o 4 projects proposed for debt financing
• Public Safety CAD: $4.0 million (7-year Tax Note)
• Solid Waste Vehicles: $1.1 million (7-year Tax Note)
• Pump Station 2 Improvements: $6.0 million (Water/Wastewater Revenue Bond)
• South Lubbock Sanitary Sewer Extension: $2.2 million (Water/Wastewater Revenue Bond)
o $14.0 million in ARPA funding programmed for FY22
• 1 – Public Health Facility: $8.1 million
• 3 – Fire Rescue Vehicles: $3.1 million
• 52 – Police Patrol Vehicles: $2.8 million
$89.3 million in capital improvements
o Purchasing 102 vehicles – 99% Cash Funded
• Tax Note proposed for 1 Compactor for Solid Waste ($1.1 million)
• First year without Master Lease Take-Out
6
Fiscal Year 2022 Year-in-Review
Keeping Services to Citizens in line with Lubbock’s Growth and Development
Fiscal Year 2022 Year-in-Review
6.13
6.43
6.91
7.91
5.93
6.12
6.84
7.67
5.00
6.00
7.00
8.00
9.00
10.00
11.00
5/1/2019
6/1/2019
7/1/2019
8/1/2019
9/1/2019
10/1/2019
11/1/2019
12/1/2019
1/1/2020
2/1/2020
3/1/2020
4/1/2020
5/1/2020
6/1/2020
7/1/2020
8/1/2020
9/1/2020
10/1/2020
11/1/2020
12/1/2020
1/1/2021
2/1/2021
3/1/2021
4/1/2021
5/1/2021
6/1/2021
7/1/2021
8/1/2021
9/1/2021
10/1/2021
11/1/2021
12/1/2021
1/1/2022
2/1/2022
3/1/2022
4/1/2022
5/1/2022
Millions
COL and LEDA 12-Month Average Collections - All Industries
12-mo Avg Mo Total
12-month average collections
through May 2022 up 14.4% over
May 2021 – 1.2%/month increase
7
Local Economic Highlights – Sales Tax Collections
Total from the Texas Comptroller includes both City of Lubbock 1.375% and LEDA 0.125% sales tax collections; does not include City of Lubbock Utility Retainage
Industry FYTD 2021 FYTD 2022 % Δ
Retail 28,101,915 31,298,406 11.4%
Food 7,500,458 8,579,885 14.4%
General Services 7,068,325 8,483,396 20.0%
Wholesale 4,845,937 6,031,172 24.5%
Professional Services 4,301,154 4,716,664 9.7%
Manufacturing 2,351,413 2,766,630 17.7%
Miscellaneous 774,592 811,659 4.8%
Agricultural 112,118 258,731 130.8%
Accomodation 42,589 81,806 92.1%
Total Collections 55,098,502 63,028,348 14.4%
251.2
276.8
282.4
372.6
442.3
292.2
359.1
504.7
607.9
625.1
121.9
204.2
274.7
239.7
326.9
171.9
337.2
142.6
221.1
464.5
97.2
56.3
58.2
132.7
137.0
66.6
89.0
143.9
76.9
81.7
$470.2
$537.3
$615.3
$745.1
$906.3
$530.7
$785.4
$791.2
$905.9
$1,171.2
-
200
400
600
800
1,000
1,200
1,400
FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FYTD 2022
Millions
Total New Res Total New Non-Res Total Add/Reno
8
Fiscal Year 2022 Year-in-Review
Local Economic Highlights – Building Stats
FY 2023
Executive
Overview
Proposed Operating Budget
& Capital Program
9
Proposed FY23 budget is balanced and fully funded. Current economic indicators are strong,
yet current and projected economic factors create challenges to operations
Inflation impacting every aspect of the City’s operations
Fleet challenges
o Many FY 22 vehicles ordered and not yet received, including Public Safety vehicles and large
equipment
o Inventory remains low for replacements; most FY23 Public Safety vehicles pre-purchased in FY22
o Significant cost escalations for vehicles, parts, and supplies
Property/Liability and Health insurance escalations
o City is experiencing significant escalations in property and liability insurance related to external
events (Winter Storm Uri, US wildfires, effects of the pandemic), new properties, and claims
o For FY23, City is moving from October 1 to April 1 renewal periods
• Will save money in the long-run but does cause City to pay an 18-month premium up-front (Oct 1, 2022
through March 31, 2024)
• Allows the City to go into the budget with actual insurance costs
• FY24 will return to 12-month renewals
10
Fiscal Year 2023 Economic Conditions
Current Economic Challenges Leading into Fiscal Year 2023
Fiscal Year 2023 Economic Conditions
US Consumer Price Index (Inflation) Pressure Lubbock Unemployment
11
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
2.4%
9.1%
3.0%
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
8.0%
9.0%
10.0%
Pre-Pandemic Pandemic Restriction Pandemic Recovery
1.8%
2.3%
1.5%
2.6%
4.2%
9.1%
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
8.0%
9.0%
10.0%
Jul-19
Sep-19
Nov-19
Jan-20
Mar-20
May-20
Jul-20
Sep-20
Nov-20
Jan-21
Mar-21
May-21
Jul-21
Sep-21
Nov-21
Jan-22
Mar-22
May-22
CPI Pre-Pandemic SMA Pandemic Restriction SMA Pandemic Recovery SMA
Fiscal Year 2023 Economic Conditions
WTI Spot Price Natural Gas Futures
12
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
$-
$20
$40
$60
$80
$100
$120
$140
7/1/2019
9/1/2019
11/1/2019
1/1/2020
3/1/2020
5/1/2020
7/1/2020
9/1/2020
11/1/2020
1/1/2021
3/1/2021
5/1/2021
7/1/2021
9/1/2021
11/1/2021
1/1/2022
3/1/2022
5/1/2022
7/1/2022
Pre-Pandemic Pandemic Restriction Pandemic Recover
$-
$1
$2
$3
$4
$5
$6
$7
$8
$9
Pre-Pandemic Pandemic Restriction Pandemic Recovery WS Uri
Natural Gas, Fuel, and Electric Costs
Inflation is driving FY23 budget increases by $4.5 million over FY22 budget for fuel, electric, and natural gas
o Unleaded and diesel price increases drive the FY23 budget higher by $2.5 million, a 57% one-year increase
o Electric costs, led by higher natural gas, is up $1.7 million over FY22, a 20.0% increase
$2.7 million increase, or 48%, in the General Fund, led by a 62% fuel cost increase of $2.2 million
Other Maintenance and Operations Inflationary Costs
$5.1 million increase City-wide for supplies, equipment, and professional services
$1.7 million increase to General Fund for supplies, equipment, and professional services
13
Fiscal Year 2023 Economic Conditions
Inflation Summary
Actual Budget Forecast Budget Budget Budget
City-wide FY 2021 FY 2022 FY 2022 FY 2023 $ Increase Increase %
Electric 8,598,675$ 8,439,076 9,083,441 10,129,800 1,690,724 20.0%
Natural Gas 841,840 966,854 1,103,726 1,268,029 301,175 31.1%
Unleaded Fuel 1,637,943 2,121,946 2,799,716 3,358,389 1,236,443 58.3%
Diesel 1,659,864 2,338,511 3,147,824 3,656,365 1,317,854 56.4%
Total City of Lubbock 12,738,323$ 13,866,387 16,134,707 18,412,582 4,546,195 32.8%
Actual Budget Forecast Budget Budget 3-Year
General Fund FY 2021 FY 2022 FY 2022 FY 2023 Increase Increase %
Electric 1,629,284$ 1,635,673 1,722,207 2,205,600 569,927 34.8%
Natural Gas 421,718 451,239 331,408 374,382 (76,857) -17.0%
Unleaded Fuel 1,314,492 1,710,510 2,265,915 2,718,069 1,007,559 58.9%
Diesel 1,408,846 1,914,198 2,713,662 3,152,062 1,237,864 64.7%
Total General Fund 4,774,340$ 5,711,620 7,033,192 8,450,113 2,738,493 47.9%
Total cost increase in property insurance of 78.5% ($4.8 million)
o 6.9% cost year-over-year increase in same property on a 12-month basis
o 53.4% cost increase in existing property attributable to 6-month addition
o New property coverage accounts for 18.1% cost increase (12.1% 12-month, 6.0% 6-month)
14
Fiscal Year 2023 Economic Conditions
Insurance Summary
FY 2022
Budget
FY 2023
Proposed
Variance to
Adopted
% Variance
to Adopted
Existing
Property
Existing Prop
% Inc/(Dec)
New Property
New Prop
% Inc/(Dec)
Existing
Property
Existing Prop
% Inc/(Dec)
New
Property
New Prop
% Inc/(Dec)
General Fund 890,737$ 1,386,711$ 495,974$ 55.7% 884,630$ -0.7% 39,844$ 4.5% 442,315$ 49.7% 19,922$ 2.2%
Lake Alan Henry 11,284 16,338 5,054 44.8% 10,892 -3.5% - 0.0% 5,446 48.3% - 0.0%
Electric 3,048,000 6,277,477 3,229,477 106.0% 3,635,289 19.3% 549,696 18.0% 1,817,644 59.6% 274,848 9.0%
Water 745,313 1,055,214 309,901 41.6% 690,413 -7.4% 13,063 1.8% 345,206 46.3% 6,532 0.9%
Wastewater 651,564 918,577 267,013 41.0% 612,385 -6.0% - 0.0% 306,192 47.0% - 0.0%
Aviation 492,386 878,344 385,958 78.4% 441,823 -10.3% 143,740 29.2% 220,911 44.9% 71,870 14.6%
Transit 32,622 47,235 14,613 44.8% 31,490 -3.5% - 0.0% 15,745 48.3% - 0.0%
Civic Center 246,129 364,369 109,462 44.5% 242,913 -1.3% - 0.0% 121,456 49.3% - -3.6%
Cemetery 4,854 7,028 2,174 44.8% 4,685 -3.5% - 0.0% 2,343 48.3% - 0.0%
Fleet 11,252 16,292 5,040 44.8% 10,861 -3.5% - 0.0% 5,431 48.3% - 0.0%
Warehouse 5,170 7,486 2,316 44.8% 4,991 -3.5% - 0.0% 2,495 48.3% - 0.0%
Radio Shop 26,086 37,770 11,684 44.8% 25,180 -3.5% - 0.0% 12,590 48.3% - 0.0%
Total City of Lubbock 6,171,016$ 11,012,841$ 4,841,825$ 78.5% 6,595,551$ 6.9% 746,343$ 12.1% 3,297,775$ 53.4% 373,172$ 6.0%
12-Month Renewal Effect
6-Month Renewal Effect
FY22 General Fund Beginning Excess Reserve Balance $ 42,564,895
Planned use of Excess Reserves for CIP in FY22 Budget $ 6,739,998
Unplanned uses of Excess Reserves, largely due to Inflation
o Budget Amendment #13 – 114
th
Street, Slide to Quaker 1,800,000
o Budget Amendment #21
• Avenue Q TAP 500,000
• 114
th
Street, Quaker to Indiana 3,000,000
o Budget Amendment #28 – Pre-Purchase of Vehicles 2,769,721
o Budget Amendment #32 – Electric, Unleaded Fuel, Diesel 1,449,639
Total use of Excess Reserves for FY22 $ 16,259,358
Planned use of Excess Reserves for CIP in FY23 Budget $ 10,514,587
FY23 General Fund Projected Ending Excess Reserve Balance $ 21,857,762
15
Fiscal Year 2023 Economic Conditions
Importance for Carrying Reserves
Property Taxes
Tax rate captures the full value of new growth and development
Maintenance & Operations (M&O) rate captures 2.31% of the 3.50% allowable increase
Continued management and reduction of Interest & Sinking (I&S, or “Debt”) rate
Proposed tax rate is a total reduction of 4.00 cents, totaling a 7.48 cent reduction over the last 3 years
Sales Tax
FY22 collections budgeted at $80.9 million, an 8.1% increase over FY21 budget
o FY21 collections ended the year at $82.3 million, 10.1% over budget and greater than FY22 budget
FY22 collections forecasted to end the year at $88.2 million, 9.1% over budget
FY23 collections budgeted at $90.1 million, 11.4% over FY22 budget. Equals 2.1% over FY22 EOY forecast
16
Fiscal Year 2023 Executive Overview
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
FY 2021 FY 2022 FY 2023 Tax Rate Δ
Maintenance & Operations $ 0.398672 $ 0.381257 $ 0.354866 $ (0.026361)
Economic Development 0.022468 0.021707 0.020047 (0.001660)
Interest & Sinking 0.120433 0.120266 0.108317 (0.011949)
Total COL Tax Rate $ 0.541573 $ 0.523230 $ 0.483230 $ (0.040000)
Notable Rate Schedule
Storm Water: No Rate Change
Water: No Rate Change
Wastewater: No Rate Change
Solid Waste General Collection: No Rate Change
Solid Waste WTRDF Tipping Fee: ↑$0.75/ton
Solid Waste Special Waste Tipping Fee: ↑$1.44/ton
17
Fiscal Year 2023 Executive Overview
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
Staffing Changes to Meet Service Demands
18
Fiscal Year 2023 Executive Overview
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
1 – Finance Revenue/Capital Analyst
1 – Building Safety Development Technician
1 – Engineering Development Construction Coordinator
2 – Animal Services Officers
1 – Fire Marshal Plans Examiner
2 – Fire Training Personnel
o 1 – Firefighter
o 1 – Equipment Operator
2 – Fire Suppression Medical Personnel
o 1 – Firefighter
o 1 – Equipment Operator
1 – IT Security & Compliance Analyst
1 – IT System Administrator
1 – Radio Shop Technician
1 – Water Meter Technician
1 – Water Pipeline Admin Assistant
2 – LP&L Transmission System Operators
Eliminated
Positions
(2) – 311 Call Takers
(1) – Water Industrial Electrician
(1) – Wastewater Industrial Electrician
Positions Moved
1 – Storm Water Utility Accounts Coordinator from
Engineering to Storm Water
Net Changes to Personnel (+13 Total Employees)
7 – General Fund
2 – Information Technology
1 – Radio Shop
2 – LP&L
1 – Storm Water
Street Maintenance Program
$12.0 million proposed for FY23; $1.0 million increase over FY22
Capital Program, Vehicles, and Equipment
$109.2 million in capital improvements planned for FY23
o 119 total projects – 95% of projects cash funded
o 6 projects proposed for debt financing – all but one fee supported
• Solid Waste Transfer Station $17.1 million (20-year Cert of Obligation)
• Fire Engines & Solid Waste Heavy Equip. $4.8 million (7-year Tax Notes)
• Downtown Sewer Line Replacement $6.5 million (10-year Revenue Bond)
• North Water Treatment Terminal Storage Reservoir $6.0 million (10-year Revenue Bond)
• Southeast Lubbock Water System Expansion $1.5 million (10-year Revenue Bond)
• West Lubbock Water System Expansion $1.9 million (10-year Revenue Bond)
o $7.8 million of ARPA/CARES funding for 4 projects
• Employee Education Assistance Program $0.5 million
• 3 – Splash Pads $5.1 million
• Airport Property Improvements $1.2 million
• Airport Roof Repair $1.0 million
19
Fiscal Year 2023 Executive Overview
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
Capital Program, Vehicles, and Equipment (continued)
o Purchasing 72 vehicles – 93% of vehicles cash funded
o Tax Notes proposed for 5 vehicles/equipment
• 3 – Fire Suppression E-1 Pumpers ($900k each; $2.7 million total)
• 1 – Solid Waste Track Dozer ($974k)
• 1 – Solid Waste Landfill Compactor ($1.1 million)
o 72 vehicles in FY23 budget does not include the 53 pre-purchased vehicles added during FY22 – all
vehicles were cash funded
• 39 – Police Patrol SUVs
• 1 – Police Special Operations vehicle
• 2 – Police Investigations vehicles
• 10 – Water/Wastewater vehicles
• 1 – Storm Water Maintenance vehicle
20
Fiscal Year 2023 Executive Overview
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
21
Proposed Compensation Adjustments
Lubbock Police Department – Civil Service; 17.3% Total Raise between FY22 and FY23
RANK STEP
FY22
COUNT
CURRENT SALARY
FY23
COUNT
FY23
SALARY FY23 RAISE SALARY IMPACT BENEFIT IMPACT
GEN FUND
COMP & BEN IMPACT
Cadet 30 52,127$ - 52,127$ 0.00% -$ -$ -$
Recruit 13 60,002 30 60,002 0.00% - - -
Officer Step A 29 62,972 12 65,853 4.57% 52,391 12,673 65,064
Officer Step B 33 66,121 57 69,145 4.57% 241,488 58,416 299,904
Officer Step C 52 69,426 45 72,602 4.57% 146,232 35,374 181,606
Officer Step D 34 73,592 35 76,594 4.08% 155,045 37,505 192,550
Officer Step E 14 76,536 21 82,339 7.58% 157,186 38,023 195,209
Officer Step F 70 81,128 75 88,514 9.10% 576,919 139,557 716,476
Corporal Step A 25 82,345 72 89,844 8.03% 480,580 116,252 596,832
Corporal Step B 50 83,581 - -
Sergeant Step A 18 90,268 13 94,334 4.50% 52,863 12,788 65,651
Sergeant Step B 14 92,749 16 99,052 6.80% 120,690 29,195 149,885
Sergeant Step C 36 95,299 39 104,994 10.17% 388,301 93,930 482,231
Lieutenant Step A 6 100,065 7 107,619 7.55% 52,882 12,792 65,674
Lieutenant Step B 5 102,816 4 113,000 9.90% 46,238 11,185 57,423
Lieutenant Step C 6 106,673 8 119,215 11.76% 108,052 26,138 134,190
Captain Step A 2 112,006 2 122,196 9.10% 20,380 4,930 25,310
Captain Step B 2
116
,486 1 125,251 7.52% 13,245 3,204 16,450
Captain Step C 2 121,145 4 129,008 6.49% 40,768 9,862 50,630
Asst Police Chief Step A 1 125,992 - 135,458 7.51% - - -
Asst Police Chief Step B - 132,481 1 142,232 7.36% 16,241 3,929 20,169
Asst Police Chief Step C 2 143,994 2 147,210 2.23% 6,431 1,381 7,812
TOTAL LPD CIVIL SERVICE 444 444 7.00% 2,675,932$ 647,134$ 3,323,066$
22
Proposed Compensation Adjustments
Lubbock Fire Rescue – Civil Service; 16.0% Total Raise between FY22 and FY23
# by Grade Current Avg New Avg % Avg Increase Current Total New Total $ Increase
FCS2 Equipment Operator 4 79,561 89,108 12.0% 445,754 492,733 46,979
FCS3 Lieutenant 7 88,252 98,842 12.0% 856,498 947,696 91,198
FCS4 Captain 3 96,926 108,557 12.0% 398,942 441,868 42,926
FCS5 Battalion Chief 2 110,237 123,466 12.0% 298,752 331,300 32,548
FCS6 Division Chief 3 123,535 138,360 12.0% 498,314 553,027 54,712
FCS7 Deputy Fire Chief 2 137,905 154,454 12.0% 367,688 408,403 40,716
21 12.0% 2,865,948 3,175,028 309,079
# by Grade Current Avg New Avg % Avg Increase Current Total New Total $ Increase
FNCS1 Probationary Fire Fighter 1 52,006 58,246 12.0% 76,695 84,372 7,677
FCS1 Fire Fighter 217 62,641 70,081 12.0% 19,412,175 21,577,870 2,165,696
FCS2 Equipment Operator 76 76,782 85,932 12.0% 7,992,577 9,062,360 1,069,783
FCS3 Lieutenant 58 83,605 93,638 12.0% 6,763,385 7,479,220 715,835
FCS4 Captain 26 94,201 105,505 12.0% 3,374,796 3,736,363 361,566
FCS5 Battalion Chief 9 107,815 120,753 12.0% 1,320,277 1,463,520 143,243
387 12.0% 38,939,905 43,403,705 4,463,800
408 41,805,853 46,578,733 4,772,879
TOTAL CIVIL SERVICE
Total 40-Hour Shift
Total Kelly Shift
Total Compensation Cost
Salary
Salary
Total Compensation Cost
40-HR
KELLY
Proposed 5.0% average raise for all City employees
Tiered to provide higher percentage raises at lower pay grades
o Lower bounds of pay grades increased by 4.0%
o Upper bounds of pay grades increased by tiered raise
23
Proposed Compensation Adjustments
City of Lubbock Tiered Raise Structure
Pay Grade Range FY22
Raise %
Number of
Employees
% of Non-CS
Employees
FY23 Proposed
Raise %
2-Year Total
Raise %
105 – 116 7.00% 370 29.4% 8.00% 15.00%
117 – 121 6.00% 524 41.5% 6.75% 12.75%
122 – 126 5.00% 210 16.6% 5.50% 10.50%
127 – 138 4.00% 131 10.4% 5.00% 9.00%
139 – 150 3.25% 27 2.1% 4.75% 8.00%
Health Benefits
City absorbing the majority of the health care cost increase
o City Allocation increasing by 10%
o Employee and Retiree Allocation increasing by 2%
Employee Education Assistance Program
City is allocating $500k of ARPA funds to assist employees wishing to advance their knowledge
and skills in a manner that will benefit the employee and the City of Lubbock
o Priority is for high school GED programs and job-specific certifications
o Associates, bachelors, and masters degrees eligible as well
24
Investments in Employees
FY22 Rate FY23 Rate $ Change % Change
City Allocations Medical 915.33$ 1,006.87 91.53 10.0%
Employee Medical
Employee Only 10.12 10.32 0.20 2.0%
Employee and Spouse 167.53 170.88 3.35 2.0%
Employee and Children 131.31 133.93 2.63 2.0%
Employee and Family 229.34 233.92 4.59 2.0%
25
Fiscal Year 2023 Summary of All Funding Sources
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
Actual Actual Actual Amended Budget % Change $ Change
(Values in $000s) FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 from Budget from Budget
General Fund
Property Taxes 64,428$ 69,939 73,245 74,288 78,463 5.6% 4,175
Sales Taxes 71,647 73,978 82,500 80,864 90,077 11.4% 9,212
Other Taxes 1,743 1,471 1,772 1,734 1,760 1.5% 26
Franchise Fees 26,978 25,857 29,116 30,352 33,064 8.9% 2,711
Fees for Services 27,711 26,818 30,202 29,436 30,945 5.1% 1,509
Fees and Fines 7,663 7,116 7,492 7,184 8,077 12.4% 892
Other Revenue 13,627 21,606 14,689 13,960 14,431 3.4% 472
Transfers 6,254 16,592 7,027 7,355 8,164 11.0% 809
Excess Reserves (for CIP) 554 - - 16,259 10,515 -35.3% (5,745)
Total General Fund 220,606 243,378 246,042 261,433 275,495 5.4% 14,062
Internal Service Funds 61,397 65,983 70,986 75,937 84,751 11.6% 8,814
Enterprise Funds
Airport 15,569 13,689 13,766 12,341 14,667 18.8% 2,325
Lubbock Power & Light 219,113 223,756 278,599 312,390 346,075 10.8% 33,685
Storm Water 28,637 28,404 28,306 26,186 25,102 -4.1% (1,085)
Water/Wastewater 137,669 144,687 142,624 157,679 156,174 -1.0% (1,506)
Other Enterprise Funds 18,066 19,538 19,532 19,854 24,295 22.4% 4,441
Total Enterprise Funds 419,054 430,074 482,827 528,451 566,312 7.2% 37,861
Special Revenue Funds 45,876 51,273 66,904 56,656 58,297 2.9% 1,641
Debt Service Funds 54,061 64,549 69,646 43,127 41,285 -4.3% (1,842)
Total All Funding Sources 800,995$
855,258 936,403 965,606 1,
026,141 6.3% 60,535
Fiscal Year 2023 Summary of All Funding Sources
26
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
73
82
90
14
279
28
143
20
67
71
70
74
81
106
12
312
26
158
20
57
76
43
78
90
107
15
346
25
156
24
58
85
41
-
50
100
150
200
250
300
350
400
Millions
FY 2020-21 FY 2021-22 FY 2022-23
Prop Tax
78,462,506
Sales Tax
90,076,721
Other GF
106,955,756
Airport
14,666,596
LP&L
346,075,224
Storm Water
25,101,858
Water/Sewer
156,173,761
Other EF
24,294,703
Spec Rev
58,297,146
Int Svc
84,751,406
Debt Svc
41,285,452
FY 2022-23
27
Fiscal Year 2023 Summary of All Expenses
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
Actual Actual Actual Budget Budget % Change $ Change
(Values in $000s) FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 from Budget from Budget
General Fund
Administrative Services 17,643$ 18,907 20,802 19,595 19,097 -2.5% (498)
Cultural & Recreation Services 15,165 14,304 14,909 17,483 18,118 3.6% 635
Development Services 6,183 6,153 6,743 7,719 8,014 3.8% 294
Public Works / Solid Waste 24,300 25,687 27,220 34,743 37,762 8.7% 3,019
Public Safety 127,658 122,344 130,861 144,560 151,176 4.6% 6,616
Other Expenses 29,658 26,622 32,174 37,333 30,996 -17.0% (6,337)
GF Compensation Adjustment 2,235 5.0% 2,235
Lubbock Fire Rescue Comp Adj 4,773 12.0% 4,773
Lubbock Police Comp Adj 3,323 7.0% 3,323
Total General Fund 220,606 214,018 232,709 261,433 275,495 5.4% 14,062
Internal Service Funds 59,763 64,930 67,487 75,720 84,641 11.8% 8,921
Enterprise Funds
Airport 12,774 13,515 13,486 12,341 13,434 8.9% 1,093
Lubbock Power & Light 216,530 223,756 259,343 312,390 346,075 10.8% 33,685
Storm Water 23,025 23,476 24,770 26,186 24,480 -6.5% (1,707)
Water/Wastewater 137,669 139,454 135,548 157,679 156,174 -1.0% (1,506)
Other Enterprise Funds 17,826 18,982 18,214 19,854 24,295 22.4% 4,441
Total Enterprise Funds 407,823 419,183 451,361 528,451 564,458 6.8% 36,006
Special Revenue Funds 42,661 48,451 63,623 54,281 55,535 2.3% 1,254
Debt Service Funds 50,747 64,549 69,646 43,127 41,285 -4.3% (1,842)
Total Expense Summary 781,601$ 811,131 884,826 963,013 1,021,414 6.1% 58,401
Fiscal Year 2023 Summary of All Expenses
28
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
233
13
259
25
136
18
64
67
70
261
12
312
26
158
20
54
76
43
275
13
346
24
156
24
56
85
41
-
50
100
150
200
250
300
350
400
Millions
FY 2020-21 FY 2021-22 FY 2022-23
General Fund
275,494,983
Airport
13,434,383
LP&L
346,075,224
Storm Water
24,479,646
Water/Sewer
156,173,761
Other EF
24,294,703
Spec Rev
55,535,289
Int Svc
84,640,672
Debt Svc
41,285,452
FY 2022-23
29
Fiscal Year 2023 Excess Reserves
Maintaining Services and Improving Efficiencies Amidst Economic Uncertainty
Fund
Available Cash as of
9/30/21
FY22 Net Change to
Excess Reserves
Policy Level
Reserves
FY22 Year End
Forecasted Excess
Reserves
FY23 Budgeted
Change to Excess
Reserves
FY23 Year End
Budgeted Excess
Reserves
Policy Level %
General Fund 90,080,772$ (8,978,489) 48,729,934 32,372,349 (10,514,587) 21,857,762 20%
Enterprise Funds
Airport Fund 14,335,058 (40,187) 2,396,588 11,898,283 - 11,898,283 25%
Water/Wastewater 56,570,293 (13,315,397) 35,353,040 7,901,856 (4,703,469) 3,198,387 25%
Civic Centers 1,833,740 (327,360) 79,557 1,426,823 (269,163) 1,157,660 15%
Storm Water 3,400,415 4,860,189 4,798,055 3,462,549 - 3,462,549 20%
Cemetery 886,872 (100,736) 37,070 749,066 (363,491) 385,575 10%
Lake Alan Henry 445,399 (21,264) 63,430 360,705 (66,422) 294,283 10%
Internal Service Funds
Fleet (1,915,104) 102,796 839,672 (2,651,980) - (2,651,980) 10%
Health Benefits 2,847,008 (1,562,166) 7,342,694 (6,057,852) (437,293) (6,495,145) 20%
Information Technology 5,336,946 (201,253) 1,020,688 4,115,005 (133,768) 3,981,237 10%
Radio Shop 1,413,840 125,214 257,815 1,281,239 - 1,281,239 10%
Investment Pool - - - - - -
Print Shop 96,674 (15,258) 17,447 63,969 (39,381) 24,588 8%
Central Warehouse 1,148,287 (166,049) 66,300 915,938 (68,303) 847,635 8%
Risk Management 9,633,248 (582,131) 5,000,000 4,051,117 (159,754) 3,891,363 Fixed
Special Revenue Funds
Gateway Streets 8,006,867 (397,778) 6,627,809 981,280 - 981,280
75% of revenue
Cable Services Fund 3,817,854 357,148 - 4,175,002 - 4,175,002
None
Debt Service Fund 6,296,056 (2,305,058) - 3,990,998 (853,812) 3,137,186
None
Hotel Occupancy Tax Fund 443,121 - - 443,121 - 443,121
None
Economic Development Fund 409,818 (587) - 409,231 - 409,231
None
Central Business District TIF 593,525 - - 593,525 - 593,525
Debt Svc Reserve
Lubbock Business Park TIF 671,890 619,798 - 1,291,688 - 1,291,688
None
North Overton TIF 6,782,283 1,591,886 - 8,374,169 (918,096) 7,456,073
Debt Svc Reserve
North & East Lubbock N&I Fund 514,507 - - 514,507 - 514,507
None
Total 213,649,369$ (20,356,682) 112,630,099 80,662,588 (18,527,539) 62,135,049
Tax Year 2022
Property Tax
Summary
Proposed Operating Budget
& Capital Program
30
31
Current Year Property Tax Rate Comparison
Top 15 Comparable Large Cities– FY 2022 Rates
0.36403
0.44820
0.44660
0.39681
0.51560
0.54157
0.59045
0.58750
0.59410
0.63400
0.62250
0.64626
0.74750
0.77623
0.78770
0.36719
0.44650
0.44660
0.48404
0.49766
0.52323
0.56582
0.58250
0.59410
0.61537
0.61980
0.64626
0.73250
0.76728
0.78510
0.578264
0.00
0.05
0.10
0.15
0.20
0.25
0.30
0.35
0.40
0.45
0.50
0.55
0.60
0.65
0.70
0.75
0.80
0.85
Midland
Plano
Frisco
Amarillo
McKinney
Lubbock
Denton
Carrollton
Irving
Laredo
Arlington
Corpus Christi
Fort Worth
Waco
Abilene
Ad Valorem Tax Rates Adopted FY 2021-22
FY21 Tax Rate FY22 Tax Rate FY22 Average
32
20-Year Property Tax Rate History
FY 2023 Operating and Capital Budget
0.415
0.335
0.356
0.361
0.354
0.325
0.332
0.332
0.342
0.357
0.361
0.385
0.392
0.378
0.388
0.388
0.403
0.399
0.381
0.355
0.101
0.095
0.061
0.071
0.071
0.091
0.084
0.094
0.102
0.106
0.117
0.114
0.123
0.137
0.127
0.137
0.132
0.120
0.120
0.108
0.030
0.030
0.030
0.030
0.030
0.030 0.030
0.030
0.030
0.029
0.027
0.023
0.023 0.023 0.023
0.023
0.023
0.022
0.022
0.020
0.545700
0.459700
0.447200
0.461990
0.455050
0.446400
0.446400
0.456170
0.474000
0.492110
0.504410
0.522400
0.538020
0.538020
0.538020
0.548020
0.558020
0.541573
0.523230
0.483230
$-
$0.1
$0.2
$0.3
$0.4
$0.5
$0.6
$0.7
FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023
PROPERTY TAX RATE (PER $100 VALUATION)
Maintenance & Operation Interest & Sinking Fund Economic Development
State Required Language (Revenue Year-over-Year Increase)
This budget will raise more
total property taxes than last year’s budget by $4,720,457, or 4.87%, and of
that amount, $2,969,882 is tax revenue to be raised from new property added to the roll this year.
The proposed tax rate decrease is still considered a tax increase
Tax Year 2022 Rates
o No-New-Revenue Rate: $0.476762
o Voter-Approval Tax Rate: 0.488963
o Unused Increment (UI): 0.003632
o Voter-Approval Tax Rate w/ UI: $0.492595
o FY 2023 Proposed Rate: $ 0.483230
o Tax Year 2022 Preliminary Values: $ 21,702,000,000
o Tax Year 2022 Certified Values: $ 23,609,040,118
o Tax Year 2021 Over-65 Exemption Levy: $ 8,166,705
o Tax Year 2022 Over-65 Exemption Levy: $ 7,640,820
Certified Net Taxable Value of the City of Lubbock rose to $23.6 billion, a 13.1% increase over prior
year, or $2.7 billion
33
FY23 Ad Valorem Taxes
FY 2023 Operating and Capital Budget
Ad Valorem Revenue Increase Breakdown
34
FY 2023 Operating and Capital Budget
$ 4,720,457
General Fund Economic Development Debt
$4,042,172 $195,718 $482,568
$2,180,970 $665,705$1,861,202 $72,511
$(183,137)
$123,207
Existing Property
New Property
Existing Property
New Property
Existing Property
New Property
FY22 – SFR Avg Taxable Value: $168,814 FY23 – SFR Avg Taxable Value: $191,081
35
Tax Rate and Appraisal Effect on Average Home
Average Single Family Residential Home will see a $40.07 increase in Property Taxes
SFR Taxable
Value Increase
13.2%
FY22 COL Taxes
$883.29
Appraisal Growth
$56.03
Tax Rate Decrease
($30.97)
FY23 COL Taxes
$923.36
COL Tax Increase: $40.07
Appraisal Growth
$116.50
Tax Rate Decrease
($76.43)
FY 2022-23
Debt &
Investments
Proposed Operating Budget
& Capital Program
36
Total Governmental Debt Comparison
37
Based on FY21 Comprehensive Annual Financial Reports
127
133
146
175
159
144
201
236
236
267
305
370
382
483
557
545
711
710
1,263
1,470
126
132
138
162
178
196
204
238
272
331
332
367
405
513
527
540
737
802
1,207
1,545
Average
448
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
$1,800
Abilene
McAllen
Odessa
Killeen
Midland
Amarillo
Carrollton
Mesquite
Laredo
Denton
McKinney
Lubbock
Waco
Plano
Corpus Christi
Irving
Frisco
Fort Worth
Arlington
El Paso
MILLIONS
Total Governmental Debt FYE 2021
Total Governmental Debt per Capita Comparison
38
Based on FY21 Comprehensive Annual Financial Reports
762
879
688
1,032
1,146
901
872
1,168
1,388
1,457
1,624
1,705
1,561
1,680
2,250
2,125
1,891
2,756
3,233
3,508
842
857
973
1,003
1,026
1,031
1,160
1,169
1,381
1,460
1,585
1,659
1,673
1,781
2,196
2,227
2,241
2,897
3,068
3,481
Average
1,686
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
Fort Worth
McAllen
Amarillo
Abilene
Killeen
Laredo
Midland
Odessa
Lubbock
Carrollton
Mesquite
Corpus Christi
McKinney
Plano
Irving
El Paso
Denton
Waco
Arlington
Frisco
Governmental Debt per Capita FYE 2021
39
City of Lubbock Debt Profile
Tax and Fee Supported Debt Year-over-Year Comparison
FY 2022
Tax Supported
FY 2023
Tax Supported
Year over Year Change
% Increase /
(Decrease)
General Government
General Fund 287,590,907$ 263,233,716$ (24,357,191)$ -8.5%
Enterprise Funds
Civic Centers 3,986,752 3,536,577 (450,175) -11.3%
Subtotal Tax Supported 291,577,659$ 266,770,293$ (24,807,366)$
FY 2022
Fee Supported
FY 2023
Fee Supported
Year over Year Change % Total
Debt
General Government
Solid Waste 15,766,971$ 12,291,244$ (3,475,726)$ -22.0%
Enterprise Funds
Water / Wastewater 581,632,513 532,308,888 (49,323,625) -8.5%
Stormwater 118,430,223 106,240,110 (12,190,113) -10.3%
Airport 56,756,369 53,048,435 (3,707,933) -6.5%
Citibus 1,353,896 949,086 (404,810) -29.9%
Cemetery 308,545 232,805 (75,740) -24.5%
Lubbock Power & Light 672,238,519 733,621,703 61,383,184 9.1%
Internal Services 14,517,844 11,555,126 (2,962,718) -20.4%
Special Revenue Funds
Gateway 78,832,468 70,048,855 (8,783,613) -11.1%
Other SR Funds 30,481,966 26,337,040 (4,144,926) -13.6%
Subtotal Fee Supported 1,570,319,315$ 1,546,633,295$ (23,686,020)$ -1.5%
Total Debt 1,861,896,974$ 1,813,403,588$ (48,493,387)$ -2.6%
Tax Supported Debt Principal & Interest
Usage Fee Supported Debt Principal & Interest
FY 2023 Lubbock Power & Light total includes the proposed issuance to be considered at the August 9
th
Regular Council Meeting
$638.3
$532.3
$263.2
$106.2
$70.0
$53.0
$13.6
$12.3
$12.3
$3.7
$4.1
$3.8
$3.5
$0.9
$0.4
$0.2
-
100
200
300
400
500
600
700
TOTAL DEBT ($ MILLIONS)
City of Lubbock - Total Debt (P+I) by Fund
As of October 1, 2022
40
City of Lubbock Debt Profile
Total Debt by Fund
LP&L
37%
Water /
Wastewater
31%
General Fund
16%
Stormwater
6%
Gateway
4%
Airport
3%
Other
3%
User Fee
Supported
82.5%
Tax Supported
17.5%
City of Lubbock Investment Earnings
0.7
0.8
0.8
1.0
2.4
4.8
8.3
14.4
14.8
4.3
3.1 1.9
11.0
0.0%
0.3%
0.6%
0.9%
1.2%
1.5%
1.8%
2.1%
2.4%
-
2
4
6
8
10
12
14
16
FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22 FY23
BENCHMARK TREASURY YIELD
PORTFOLIO EARNINGS ($MM)
Actual Earnings Estimated Earnings Treasury Yield
FY21 Investment Earnings per Capita
41
FY 2021 actuals based on ACFR; FY 2022 and 2023 projected on current market
Earnings down significantly due to portfolio
allocation relative to market yields
o Heavy weighting towards overnight pools
due to lack of investment opportunities
Lubbock portfolio continues to outperform
cities across Texas
17.84
17.29
14.19
14.11
12.86
12.10
10.97
10.54
7.95
4.69
3.05
3.03
2.39
1.77
-
2
4
6
8
10
12
14
16
18
20
INVESTMENT EARNINGS PER CAPITA ($)
General
Fund
Proposed FY 2022-23
Operating and Capital
Budget
42
43
General Fund Revenue
FY 2023 Operating and Capital Budget
Actual Actual Actual Amended Budget % Change $ Change
(Values in $000s) FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 from Budget from Budget
General Fund
Property Taxes 64,428$ 69,939 73,245 74,288 78,463 5.6% 4,175
Sales Taxes 71,647 73,978 82,500 80,864 90,077 11.4% 9,212
Other Taxes 1,743 1,471 1,772 1,734 1,760 1.5% 26
Franchise Fees 26,978 25,857 29,116 30,352 33,064 8.9% 2,711
Fees for Services 27,711 26,818 30,202 29,436 30,945 5.1% 1,509
Fees and Fines 7,663 7,116 7,492 7,184 8,077 12.4% 892
Other Revenue 13,627 21,606 14,689 13,960 14,431 3.4% 472
Transfers 6,254 16,592 7,027 7,355 8,164 11.0% 809
Excess Reserves (for CIP) 554 - - 16,259 10,515 -35.3% (5,745)
Total General Fund 220,606$ 243,378 246,042 261,433 275,495 5.4% 14,062
General Fund Revenue
GF Revenue Highlights
Overall revenue increase of $14.1 million, or 5.4%
Property tax increase of $4.2 million
o $3.0 million for new property added to the tax rolls
o $1.2 million for existing property
Sales tax increase of $9.2 million over FY22 budget; $1.9 million, or 2%, over FY22 forecast
Franchise fees increasing due to higher projected natural gas prices
Fees for services increasing as a result of the City’s growth
Use of excess reserves for CIP programmed for $10.5 million, lower than the $16.2 million
used in FY22
GF Revenue Changes
44
45
City of Lubbock – General Fund Fee Changes
FY 2023 Operating and Capital Budget
Account Rate Budget Budget $ Change
Department Account Description Number Details 2021-22 2022-23 from Amended
Animal Services HLTH-ANIMAL SHELTER RECEIPTS 6502
Dangerous Animal License 100.00 150.00 50.00
Dangerous Wild Animal License 100.00 300.00 200.00
Multi - Pet Permit Application Fee 25.00 40.00 15.00
Multi - Pet Bi- Yearly Permit Fee (NEW) - 200.00 200.00
HLTH - QUARANTINE PROCESSING 6533
Rabies Specimen Fee-City residents (NEW) - 150.00 150.00
Rabies Specimen Fee - Outside City (NEW) - 200.00 200.00
Athletics & Aquatics FEE-KICK BALL LEAGUE REGISTRATION 6442
Late Fee 30.00 - (30.00)
Withdrawal/No Show Fee 50.00 - (50.00)
PR-SWIMMING INSTRUCTION 6542
Recertification - CPR, First Aid & Lifeguarding 50.00 70.00 25.00
PR-SWIM POOL CONCESSIONS 6543
Pool Concession Items (Packaged Food and Beverages) 0.25 -2 0.25-6 4.00
PR-SWIM POOL RENTAL 6544
Additional Lifeguard 30.00 - (30.00)
Rental fee for 1-75 people 175.00 - (175.00)
Rental fee for 76-125 people 275.00 - (275.00)
Rental fee for 126-200 people 325.00 - (325.00)
Rental Fee for 1-75 people, Clapp Pool - 300.00 300.00
Rental Fee for 76-200 people, Clapp Pool - 375.00 375.00
PR-VOLLEYBALL LEAGUE 6559
Youth League -Individual Fee/Individual Late Fee
(NEW)
- 40-50 40-50
PR-GYM RENTAL 6560
Rogers Gym Rental 60.00
$30/hr (2hr min)
N/A
PR-SOFTBALL ENTRY FEE 6561
Withdrawal/No Show 50.00 - (50.00)
Softball Sales 7-21 7-60 39.00
KICKBALL ENTRY FEE 6561.11123
Withdrawal Fee - 50.00 50.00
PR-FIELD RESERVATION 6562
Field Rental - Professional Services - Site Supervisor (if
required)
25.00 - (25.00)
Field Rental - Litter Deposit 500.00 100.00 (400.00)
46
City of Lubbock – General Fund Fee Changes
FY 2023 Operating and Capital Budget
Account Rate Budget Budget $ Change
Department Account Description Number Details 2021-22 2022-23 from Amended
Athletics & Aquatics PR-FIELD RESERVATION 6562
League Rental Non-Food Sales/ Concession Sales- Non-
Profit
25-50 - (50.00)
League Rental - Field Preparation Fee & Temporary
Fence
50-100 25-100 (25.00)
Camps/Clinic 75.00
$25/hr (3hr min)
N/A
Tournament Reservation Fee - Soccer Field
(grass/synthetic turf )
100-200 - (200.00)
Reservation fee - practice/other games
(grass/synthetic turf)
25-50 - (50.00)
Field Rental - Berl Huffman Athletic Complex
(Tournament/Practice/Other Games) 16 hrs-30 hrs
booked each reservation (NEW)
- 38.00 38.00
Field Rental - Berl Huffman Athletic Complex
(Tournament/Practice/Other Games) 31-50hrs booked
each reservation (NEW)
- 36.00 36.00
Field Rental - Berl Huffman Athletic Complex
(Tournament/Practice/Other Games) 51+ hours booked
each reservation (NEW)
- 34.00 34.00
Tournament Litter Fee (NEW) - 75-250 75-250
PR-USER FEES 6563
Non-Resident (Paid On Time/Paid Late) 7.5-15 8-15.5 0.50
Resident (Paid On Time/Paid Late) 5-10 5.5-10.5 0.50
PR-TENNIS INSTRUCTION 6565
Junior Development Group Lesson 55-100 60-105 5.00
Camp 26-29 40-50 14-21
Pro 1 Lesson 19-40 50-55 26-15
Pro 2 Lesson 15-30 40-50 25-20
Pro 3 Lesson 29-32 - (32.00)
47
City of Lubbock – General Fund Fee Changes
FY 2023 Operating and Capital Budget
Account Rate Budget Budget $ Change
Department Account Description Number Details 2021-22 2022-23 from Amended
Athletics & Aquatics PR-TENNIS TOURNAMENTS 6566
Entry fee (Tennis & Pickleball) 10-30 20-50 10-20
PR-BALL MACHINE RENTAL 6568
Members/ Non-Members (Hourly) 2.5-3.75 7.5-10 5-6.25
Members/ Non-Members (Annual) 75-100 100-125 25.00
PR-LEAGUES Member 6569
Member/Non-Member entry fees 15-25 20-30 5.00
PR-COURT FEES 6570
Non Member (Tennis & Pickleball) 2.00 3.00 1.00
Tournament Court Fee (non-BRTC) - singles/doubles
Tennis & Pickleball
2-4 3-5 1.00
League Court Fee (non-BRTC) - singles/doubles Tennis
& Pickleball
3-6 5-8 2.00
PR-MEMBERSHIPS 6571
Tennis Center Youth/Senior 50.00 75.00 25.00
Tennis Center Adult 100.00 125.00 25.00
Tennis Center Family 150.00 175.00 25.00
PR-FLAG FOOTBALL 6576
Withdrawal/No Show 50.00 - (50.00)
Entry fee 375.00 400.00 25.00
Youth League - Individual Fee/Individual Late Fee
(NEW)
- 60-80 60-80
PR-SOFTBALL TOURNAMENT 6579
Gate Fee 5 - 20 - (20.00)
Entry fee 176 - 300 - (300.00)
PR OUTDOOR REC ADVERTISING 6625
Field Signs (Berl Fields 1/2/3/4) 250-300 250-400 100.00
Scoreboards/ Bulletin Board 500.00 500-2200 1,700.00
Berl Entrance Gate 1,500.00
3,000/ year or
12,000/5 years
n/a
Line-up Cards 1,000.00 - (1,000.00)
City Secretary LIC-COIN OPERATED MACHINE PERMIT 6214
Background Check 50.00 75.00 25.00
Late Fee 100.00 150.00 50.00
LIC-PUBLIC RIGHT OF WAY PERMITS 6235
Banner 520.00 550.00 30.00
48
City of Lubbock – General Fund Fee Changes
FY 2023 Operating and Capital Budget
Account Rate Budget Budget $ Change
Department Account Description Number Details 2021-22 2022-23 from Amended
City Secretary LIC-PUBLIC RIGHT OF WAY PERMITS 6235
Carnival - Late Fee (NEW) - 100.00 100.00
FEE-SALE OF ORDIN BOOKS 6405
Revenue from the sale of photocopies of ordinances,
minutes, and other City documents: 100+ Pages
0.10 - (0.10)
Community Recreation PR-BUILDING RENT 6548
Party Houses - Clapp Party House 150.00 200.00 50.00
PR-INSTRUCTIONS/CLASSES 6549
Safety City Birthday Party w/ Cars 150.00 200.00 50.00
Trejo After School Program (ASP) Fee 10.00 15.00 5.00
Safety City Meeting/Classroom Reservation Per Hour 20.00 40.00 20.00
Safety City Camp 100.00 150.00 50.00
Safety City Birthday Party w/o Cars 100.00 150.00 50.00
Safety City Car Sponsorship Renewal - 2 Years 250.00 - (250.00)
Safety City Car Sponsorship New - 2 Years 500.00 - (500.00)
Engineering Inspection Services LIC - Right of Way Permit 6231
Application cost to process Right-of-Way construction
permit (NEW)
- 25.00 25.00
FEE - WIRELESS COMMUNICATIONS 6472
Annual cost to process permit for right of way
construction per node - Small cell (NEW)
- 298.00 298.00
Commercial Driveway Cut Inspection Fee 7505
Inspection fee Commercial Approach (NEW) - 150.00 150.00
Environmental Health LIC-CAFE PERMITS 6206
Sample Permit Maximum of 14 Days 7.00 10.00 3.00
Temporary Food Establishment Maximum of 14 Days 20.00 25.00 5.00
Food Risk Category 1 225.00 300.00 75.00
Food Manufacturing/Warehousing 0-1,000 Sq. Ft. 225.00 300.00 75.00
Food Manufacturing/Warehousing 1,001-5,000 Sq. Ft. 325.00 400.00 75.00
Food Risk Category 2 325.00 400.00 75.00
Food Manufacturing/Warehousing 5,001-10,000 Sq. Ft. 425.00 500.00 75.00
Food Manufacturing/Warehousing >10,000 Sq. Ft. 525.00 600.00 75.00
Food Risk Category 3 425.00 500.00 75.00
49
City of Lubbock – General Fund Fee Changes
FY 2023 Operating and Capital Budget
Account Rate Budget Budget $ Change
Department Account Description Number Details 2021-22 2022-23 from Amended
Environmental Health LIC-CAFE PERMITS 6206
Food Risk Category 4 525.00 600.00 75.00
LIC-REINSPEC. FEE/CAFE PMT 6210
Reinspection fee for Café Permit 150.00 175.00 25.00
LIC-GREASE HAULER PERMITS 6243
Grease Hauling Permit 125.00 150.00 25.00
Grease Facility Permit 175.00 200.00 25.00
LIC-TATTOO SHOP PERMITS 6244
Piercing 200.00 250.00 50.00
Body Art 200.00 250.00 50.00
LIC-SMOKING PERMITS 6248
Permit to allow on-premises smoking within city limits 125.00 200.00 75.00
LIC- HEALTH PLAN REVIEW 6252
Fee for initial plan review of a new food facility, pool,
spa, or public interactive water feature.
250.00 300.00 50.00
FEE-ANNUAL POOL SCHOOL 6429
The Health Department offers an annual pool school
for area pool operators.
35.00 45.00 10.00
FEE-HEALTH DEPARTMENT DUPLICATE PERMIT 6432
Fee for duplicate permit requests 15.00 20.00 5.00
FEE-FOSTER HOME INSPECTION 6433
Foster Home Inspection 60.00 70.00 10.00
FEE-GROUP HOUSING INSPECTION 6434
Group Housing Inspection 125.00 175.00 50.00
FEE-LATE PAYMENT 6435
Penalty fee for all health permit payments more than
10 days late.
55.00 65.00 10.00
HLTH-MISC FEES Smoking Signs 6514
Fee for costs associated with replacement smoking
signs
3.00 8.00 5.00
Fire Rescue LIC-FIRE WORKS PERMITS 6236
Fire Works Permit 115.00 500.00 385.00
Annual fire works permit 500.00 750.00 250.00
FEE-OPEN BURNING 6437
Open burn permit fee 350.00 500.00 150.00
Tent permit fee TBD
Fee collected for tent permit (NEW) - 15.00 15.00
Mobile Food Vendor fee TBD
Fee collected for annual fire inspection required to
obtain permit for operation (NEW)
- 30.00 30.00
Garden & Arts MEMBERSHIPS/DONATIONS 6599
Annual for non-profit groups 35.00 45.00 10.00
50
City of Lubbock – General Fund Fee Changes
FY 2023 Operating and Capital Budget
Account Rate Budget Budget $ Change
Department Account Description Number Details 2021-22 2022-23 from Amended
Garden & Arts PR-BUILDING RENT 6548.00516
Garden & Arts White Furniture Chairs - Outdoor 1.00 - (1.00)
Garden & Arts White Furniture Tables - Rounds 6.00 - (6.00)
Garden & Arts Wedding Packet 8 Hours Indoor/Outdoor 1,000.00 1,200.00 200.00
Garden & Arts Wedding Packet 4 Hours Indoor/Outdoor 500.00 700.00 200.00
Libraries FINE-LIBRARY FINE 6702
Fines charged for overdue library materials. 0.25 - (0.25)
Parks&Recreation PR-PARK USAGE 6550
Special Event usage fee for 50 people or fewer 50.00 - N/A
Special Event usage fee for Micro Event (51-200
people)\ For Profit/Non Profit
200-500 - N/A
Special Event usage fee for Micro Event (51-200
people) - For Non-Profit
100-200 - N/A
Special Event usage fee for Small Event (201+ people) -
For Profit
200-500 - N/A
Special Event usage fee for Small Event (201+ people) -
For Non-Profit
100-200 - N/A
Special Event usage fee (50 people or less) * - 50.00 50.00
Special Event usage fee (51-300 people) - For Profit /
Non-Profit *
- 100-500 N/A
Special Event usage fee (300-500 people) - For Profit /
Non-Profit *
- 500-1000 N/A
Special Event usage fee (501+ people) - For Profit / Non-
Profit *
- 750-1500 n/a
PR-PARK VENDOR COMMISSIONS 6555
NEW - Special Vendors (Serving Alcohol) - 200.00 200.00
NEW - Late Fee Special Vendors (Serving Alcohol) - 50.00 50.00
Vendor fee (6+) 50.00 150-300 n/a
51
City of Lubbock – General Fund Fee Changes
FY 2023 Operating and Capital Budget
Account Rate Budget Budget $ Change
Department Account Description Number Details 2021-22 2022-23 from Amended
Planning ZONING - PETITION ANNEXATION FEE 6412
Voluntary/Petition Annexation Requests 500.00 1,500.00 1,000.00
Solid Waste SW-GEN CONSUMER METERED 7523
Monthly commercial garbage charge for 6 cubic yard
dumpster.
128.62 - (128.62)
SW-MUN DISPOSAL FEE 6630
Per Ton Regular Trash Tipping Fee 37.25 38.00 0.75
Per Ton Special Waste Tipping Fee 71.42 72.86 1.44
Traffic Engineering LIC-LOADING ZONE PERMITS 6234
Initial Sign Cost - Installation for new permit fee 200.00 240.00 40.00
LIC- BARRICADE PERMITS 6250
Barricade permit fee 30.00 50.00 20.00
FEE-PARKING SIGNS 6439
Residential Parking Sign fee 200.00 240.00 40.00
Parking Control Sign fee 200.00 240.00 40.00
FEE-RESIDENTIAL PARKING SIGNS 6441
Resident Sign fee for parking within a specified
parameter
200.00 240.00 40.00
DEPT-STREET NAME MARKERS 7581
Street name sign fee 200.00 240.00 40.00
52
General Fund Expenditures
FY 2023 Operating and Capital Budget
Actual Actual Actual Budget Budget % Change $ Change
(Values in $000s) FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 from Budget from Budget
General Fund
Administrative Services 17,643$ 18,907 20,802 19,595 19,097 -2.5% (498)
Cultural & Rec Services 15,165 14,304 14,909 17,483 18,118 3.6% 635
Development Services 6,183 6,153 6,743 7,719 8,014 3.8% 294
Public Works / Solid Waste 24,300 25,687 27,220 34,743 37,762 8.7% 3,019
Public Safety 127,658 122,344 130,861 144,560 151,176 4.6% 6,616
Other Expenses 29,658 26,622 32,174 37,333 30,996 -17.0% (6,337)
GF Non-CS Comp Adj - - - - 2,235 5.0% 2,235
LFR Comp Adj - - - - 4,773 12.0% 4,773
LPD Comp Adj - - - - 3,323 7.0% 3,323
Total General Fund 220,606$ 214,018 232,709 261,433 275,495 5.4% 14,062
General Fund Expenditures
GF Expenditure Highlights
Administrative, Cultural & Recreational, and Development Services departments remained largely
unchanged
Costs of supplies, materials, and equipment are the largest drivers of the increase in Public Works
Public Safety base increase of $6.6 million is primarily due to addition of personnel, mid-FY22
reclassifications, healthcare expenses, and inflationary increases for supplies and equipment
Less programmed use of excess reserves for CIP is the $6.3 million drop in Other category
General Fund Non-Civil Service proposed raise pool of 5% adds $2.2 million
LFR and LPD Civil Service raises at the proposed amount increases the GF budget by $8.1 million
GF Expenditure Changes
53
City of Lubbock – General Fund Analysis
GF Spending per Capita,
2022 Inf Adjusted
GF Staffing per 1,000
Population
54
FY 2014
6.28
FY 2023
6.05
1,400
1,450
1,500
1,550
1,600
1,650
1,700
5.7
5.8
5.9
6.0
6.1
6.2
6.3
6.4
TOTAL GENERAL FUND
EMPLOYEES
EMPLOYEES PER 1,000
POPULATION
GF Staff per 1,000 Population General Fund Staffing
FY 2014
$833.63
FY 2023
$859.58
150
170
190
210
230
250
270
760
780
800
820
840
860
880
TOTAL GENERAL FUND SPEND
($ MM)
COST/CAPITA ADJ FOR INFLATION
Cost / Capita - Inflation Adj (2022 Basis) General Fund Spending
Administrative Services Departments
City Attorney
City Council
City Manager
City Secretary
Facilities Management
Finance
Human Resources
Internal Audit
Non-Departmental
Communications & Marketing/311 Call Center
55
General Fund Administrative Services
FY 2023 Operating and Capital Budget
City Attorney
Budget Variance Explanation
Comp and benefits increases due to FY22
salary adjustments and health premiums
Professional services increasing for outside
legal counsel services but offset by
reductions in other line items
Scheduled charges increases are due to IT
charges and liability insurance
56
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 1,410,269$ 1,540,907 1,549,591 0.6%
Benefits 489,081 518,281 541,768 4.5%
Supplies 8,573 9,091 9,280 2.1%
Maintenance - - -
Professional Services/Training 37,326 52,905 56,905 7.6%
Other Charges 19,901 23,855 23,400 -1.9%
Scheduled Charges 162,662 166,762 177,353 6.4%
Capital Outlay/Reimbursements - - -
Total City Attorney 2,127,812$ 2,311,801 2,358,297 2.0%
* Total FY 2022-23 does not include proposed compensation adjustment
City Council
Budget Variance Explanation
Decrease in comp and benefits associated
with staff turnover of long tenured
employee
Professional services increase resulting from
higher costs associated with council
meetings
Scheduled charges increasing due to
increases in internal service charges
57
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 207,546$ 230,270 191,838 -16.7%
Benefits 138,274 165,041 161,988 -1.8%
Supplies 13,033 17,268 17,457 1.1%
Maintenance - - -
Professional Services/Training 107,751 67,300 70,800 5.2%
Other Charges 45,517 87,098 85,300 -2.1%
Scheduled Charges 74,962 92,291 96,129 4.2%
Capital Outlay/Reimbursements - - -
Total City Council 587,083$ 659,268 623,512 -5.4%
* Total FY 2022-23 does not include proposed compensation adjustment
City Manager
Budget Variance Explanation
Increase in comp and benefits resulting from
personnel reorganization and health
insurance increases
58
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 1,246,162$ 1,262,840 1,270,869 0.6%
Benefits 378,591 389,990 402,519 3.2%
Supplies 24,969 17,995 18,957 5.3%
Maintenance - - -
Professional Services/Training 46,178 43,600 40,500 -7.1%
Other Charges 8,080 9,800 10,500 7.1%
Scheduled Charges 95,570 104,946 106,347 1.3%
Capital Outlay/Reimbursements - - -
Total City Manager 1,799,551$ 1,829,171 1,849,692 1.1%
* Total FY 2022-23 does not include proposed compensation adjustment
City Secretary
Budget Variance Explanation
Increase in comp and benefits due to the
addition of an intern and health insurance
Supplies increase is for permeant books and
paper for historical resolutions and
ordinances, privacy blinds, and general office
supplies
Decrease in professional services due to only
budgeting for one special election
Increase in scheduled charges relates to
increases in IT services and liability insurance
59
FY 2023 Operating and Capital Budget
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 664,651$ 705,486 715,751 1.5%
Benefits 259,681 281,710 293,285 4.1%
Supplies 13,083 13,268 22,623 70.5%
Maintenance 2,397 1,690 1,690 0.0%
Professional Services/Training 651,516 862,493 461,022 -46.5%
Other Charges 6,194 13,075 14,025 7.3%
Scheduled Charges 172,584 190,809 215,386 12.9%
Capital Outlay/Reimbursements - - -
Total City Secretary 1,770,106$ 2,068,531 1,723,782 -16.7%
* Total FY 2022-23 does not include proposed compensation adjustment
Facilities Management
Budget Variance Explanation
Comp and benefits decreasing due to staff
turnover and elimination of one Field
Maintenance Tech position
Maintenance increase accounts for increase
in elevator service contract
Increase in scheduled charges is due to
changes in electric and natural gas costs and
property insurance premium increase
Capital outlay decrease is due to a one-time
expense in the prior year
60
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 779,587$ 933,999 924,971 -1.0%
Benefits 358,886 424,145 430,417 1.5%
Supplies 27,646 26,874 28,460 5.9%
Maintenance 700,348 331,301 368,355 11.2%
Professional Services/Training 1,211,470 1,261,486 1,457,344 15.5%
Other Charges 1,022,824 52,800 56,800 7.6%
Scheduled Charges 977,490 985,076 1,596,463 62.1%
Capital Outlay/Reimbursements 19,092 1,474,471 19,340 -98.7%
Total Facilities Management 5,097,344$ 5,490,152 4,882,150 -11.1%
* Total FY 2022-23 does not include proposed compensation adjustment
Finance
Budget Variance Explanation
Increase in comp and benefits is due to the
addition of one Finance Revenue Analyst and
one Senior Accountant position
Professional services increase is primarily
due to the annual increase in out external
audit contract and moving the GL expense
for purchasing contract management
software subscription
Decrease in capital outlay relates to the
move of the purchasing software to
professional services
61
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 1,671,702$ 1,826,474 2,011,035 10.1%
Benefits 707,448 782,411 888,895 13.6%
Supplies 27,513 38,436 35,977 -6.4%
Maintenance 384 - -
Professional Services/Training 218,219 324,196 349,525 7.8%
Other Charges 27,076 10,561 14,046 33.0%
Scheduled Charges 185,627 192,060 197,841 3.0%
Capital Outlay/Reimbursements - 7,400 - -100.0%
Total Finance 2,837,970$ 3,181,538 3,497,319 9.9%
* Total FY 2022-23 does not include proposed compensation adjustment
Human Resources
Budget Variance Explanation
Decrease in compensation related to
elimination of Assistant Director position,
offset by mid-year increases in three
positions’ salaries
Increase in supplies due to costs for new hire
orientation and increase in ERI software
costs
Professional services increase is for
compensation software services
Other charges increasing for Employee
Engagement Committee and updated
computer equipment
Scheduled charges primarily due to increase
in costs for IT services
62
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 429,543$ 540,257 520,463 -3.7%
Benefits 192,330 251,968 259,955 3.2%
Supplies 12,079 25,453 38,033 49.4%
Maintenance 3,934 - -
Professional Services/Training 17,493 27,287 35,560 30.3%
Other Charges 18,548 16,746 24,259 44.9%
Scheduled Charges 139,889 141,549 148,310 4.8%
Capital Outlay/Reimbursements - - -
Total Human Resources 813,816$ 1,003,260 1,026,580 2.3%
* Total FY 2022-23 does not include proposed compensation adjustment
Internal Audit
Budget Variance Explanation
Increase in comp and benefits due to
addition of a part-time intern position and
healthcare costs
63
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 138,962$ 256,361 273,087 6.5%
Benefits 62,479 96,583 100,867 4.4%
Supplies 1,356 3,068 3,957 29.0%
Maintenance - - -
Professional Services/Training 30,286 17,045 16,195 -5.0%
Other Charges 98 600 600 0.0%
Scheduled Charges 21,184 22,046 21,802 -1.1%
Capital Outlay/Reimbursements - - -
Total Internal Audit 254,365$ 395,703 416,508 5.3%
* Total FY 2022-23 does not include proposed compensation adjustment
Non-Departmental
Budget Variance Explanation
Professional services increase due primarily
to an increase in appraisal and collection
fees for LCAD
64
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 3,216$ - -
Benefits 1,710 500 500 0.0%
Supplies - - -
Maintenance - - -
Professional Services/Training 3,394,849 1,645,493 1,764,810 7.3%
Other Charges 1 167,500 167,500 0.0%
Scheduled Charges 892 1,371 1,629 18.8%
Capital Outlay/Reimbursements 1,353,383 - -
Total Non-Departmental 4,754,051$ 1,814,864 1,934,439 6.6%
* Total FY 2022-23 does not include proposed compensation adjustment
Communications & Marketing / 311 Call Center
Budget Variance Explanation
Decrease in comp and benefits due to
elimination of one 311 call taker position
and one Customer Service Supervisor, offset
partially by addition of temp and part-time
services
Increase in scheduled charges primarily ties
to increased IT service costs
65
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 435,886$ 452,910 422,525 -6.7%
Benefits 217,577 232,083 204,414 -11.9%
Supplies 3,286 6,736 7,034 4.4%
Maintenance 3,874 5,972 5,182 -13.2%
Professional Services/Training 11,054 38,700 35,000 -9.6%
Other Charges 1,348 - -
Scheduled Charges 87,007 104,264 110,843 6.3%
Capital Outlay/Reimbursements - - -
Total Comm & Marketing / 311 760,032$ 840,665 784,998 -6.6%
* Total FY 2022-23 does not include proposed compensation adjustment
Cultural & Recreational Services Departments
Libraries
Museums
Parks & Recreation
66
Cultural & Recreational Services
FY 2023 Operating and Capital Budget
Libraries
Budget Variance Explanation
Compensation decreasing due to
reorganizing one employee position to IT
Other charges increase related to Godeke
Library scheduled rent increase
Scheduled charges increase is for IT services,
liability insurance, and electric and natural
gas charges
67
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 1,668,458$ 1,742,125 1,690,429 -3.0%
Benefits 743,717 809,554 818,400 1.1%
Supplies 42,222 50,230 51,603 2.7%
Maintenance 110,082 164,625 166,700 1.3%
Professional Services/Training 38,380 70,519 70,569 0.1%
Other Charges 195,522 182,123 191,312 5.0%
Scheduled Charges 576,157 629,006 723,255 15.0%
Capital Outlay/Reimbursements 331,587 333,176 333,175 0.0%
Total Libraries 3,706,124$ 3,981,358 4,045,443 1.6%
* Total FY 2022-23 does not include proposed compensation adjustment
Museums
Budget Variance Explanation
Comp and benefits increase for part time
hours at Garden & Arts as well as health
premiums
Scheduled charges increase is a result of
increased IT services, property and liability
insurance, electric, and natural gas costs
68
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 502,140$ 623,218 627,711 0.7%
Benefits 193,807 228,391 238,296 4.3%
Supplies 25,313 36,374 40,537 11.4%
Maintenance 1,487 1,661 1,965 18.3%
Professional Services/Training 85,539 119,017 119,817 0.7%
Other Charges 13,513 24,650 25,010 1.5%
Scheduled Charges 218,715 250,625 291,576 16.3%
Capital Outlay/Reimbursements - - -
Total Museums 1,040,513$ 1,283,936 1,344,912 4.7%
* Total FY 2022-23 does not include proposed compensation adjustment
Parks & Recreation
Budget Variance Explanation
Compensation decrease is a result of reducing
part time hours and reclassifying one position
from pay grade 124 to a 122
Benefits increase is for health premiums
Supplies decrease is a reduction in pesticide and
botanical supplies
Maintenance increase is due to fleet
maintenance costs and increased costs for parks
street lighting, fences, and walkways
Professional services increase is for higher costs
for mowing contracts and litter disposal/removal
Scheduled charges increase relates to IT services,
property and liability insurance and utility costs
Decrease in capital outlay due to roll-off of tax
note debt
69
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 3,424,664$ 4,236,031 4,012,099 -5.3%
Benefits 1,627,431 1,884,279 1,974,064 4.8%
Supplies 806,127 1,078,735 1,006,632 -6.7%
Maintenance 1,018,830 1,061,012 1,234,417 16.3%
Professional Services/Training 1,567,741 2,309,661 2,800,853 21.3%
Other Charges 75,163 75,547 74,947 -0.8%
Scheduled Charges 1,137,847 1,210,404 1,424,771 17.7%
Capital Outlay/Reimbursements 504,997 361,657 199,828 -44.7%
Total Parks & Recreation 10,162,801$ 12,217,326 12,727,611 4.2%
* Total FY 2022-23 does not include proposed compensation adjustment
Development Services Departments
Building Safety
Codes Enforcement
Environmental Health
Planning
70
Development Services
FY 2023 Operating and Capital Budget
Building Safety
Budget Variance Explanation
Increase to comp and benefits relates to
additional certification/education pay and
health care costs
Supplies and maintenance increases are for
higher fuel prices and increased fleet
maintenance charges
Professional services expenses are due to
increased credit card fees
Scheduled charges increase is for IT and
liability insurance
71
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 1,398,360$ 1,524,412 1,542,827 1.2%
Benefits 652,764 724,020 780,259 7.8%
Supplies 40,017 61,802 67,241 8.8%
Maintenance 41,248 41,339 46,515 12.5%
Professional Services/Training 86,509 85,868 112,026 30.5%
Other Charges 1,767 8,801 3,470 -60.6%
Scheduled Charges 234,387 230,122 250,630 8.9%
Capital Outlay/Reimbursements 6,494 6,435 - -100.0%
Total Building Safety 2,461,545$ 2,682,799 2,802,968 4.5%
* Total FY 2022-23 does not include proposed compensation adjustment
Codes Enforcement
Budget Variance Explanation
Compensation decreased due to a move of
an employee to Environmental Health offset
by individual adjustments
Supplies and schedule charges increases
relate to inflationary costs for fuel and
liability insurance
Decrease in maintenance is due to less usage
of fleet maintenance
Professional services decrease is for
reduction in advertisements
Other charges decreased due to one-time
expenses from the prior year
72
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 880,717$ 1,036,935 1,034,688 -0.2%
Benefits 479,603 575,385 580,770 0.9%
Supplies 45,481 69,227 81,083 17.1%
Maintenance 116,651 124,641 114,365 -8.2%
Professional Services/Training 82,381 138,988 115,538 -16.9%
Other Charges 602,469 682,163 675,000 -1.1%
Scheduled Charges 316,879 315,179 340,628 8.1%
Capital Outlay/Reimbursements 3,483 3,502 - -100.0%
Total Codes Enforcement 2,527,665$ 2,946,020 2,942,072 -0.1%
* Total FY 2022-23 does not include proposed compensation adjustment
Environmental Health
Budget Variance Explanation
Increase in comp and benefits is due to the
move of an FTE from Codes
73
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 445,625$ 570,780 643,438 12.7%
Benefits 222,683 276,858 334,075 20.7%
Supplies 21,169 42,057 44,940 6.9%
Maintenance 18,776 22,787 24,306 6.7%
Professional Services/Training 17,760 28,745 32,115 11.7%
Other Charges 4,411 7,410 4,521 -39.0%
Scheduled Charges 105,399 108,535 108,110 -0.4%
Capital Outlay/Reimbursements 6,330 6,354 6,353 0.0%
Total Environmental Health 842,154$ 1,063,526 1,197,858 12.6%
* Total FY 2022-23 does not include proposed compensation adjustment
Planning
Budget Variance Explanation
Benefits increase is due to health premiums
Professional services increase to recover
costs for public hearing notices and
annexation notices
Scheduled charges increases for liability
insurance coverage
74
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 511,209$ 590,161 591,876 0.3%
Benefits 254,995 269,879 284,195 5.3%
Supplies 15,078 8,760 7,957 -9.2%
Maintenance - - -
Professional Services/Training 49,518 58,150 78,650 35.3%
Other Charges 3,343 16,304 14,373 -11.8%
Scheduled Charges 77,091 83,877 93,855 11.9%
Capital Outlay/Reimbursements - - -
Total Planning 911,234$ 1,027,131 1,070,906 4.3%
* Total FY 2022-23 does not include proposed compensation adjustment
Public Works Departments
Engineering
Solid Waste
Streets
Traffic
75
Public Works
FY 2023 Operating and Capital Budget
Engineering
Budget Variance Explanation
Addition of one Development Construction
Coordinator is the primary driver for
increases to comp and benefits
Supplies increase is due to increased costs
for PPE, small tools, and fuel
Maintenance increase is to cover costs for
additional vehicle and communication
equipment
Scheduled charges are up due to increased
IT usage charges/asset management
Reimbursements are down as a result of less
expenses charged to capital projects
76
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 1,726,061$ 1,978,041 2,124,681 7.4%
Benefits 751,868 869,101 928,588 6.8%
Supplies 68,222 98,773 114,527 15.9%
Maintenance 60,098 77,410 87,837 13.5%
Professional Services/Training 105,147 146,722 150,495 2.6%
Other Charges 59,494 36,093 38,253 6.0%
Scheduled Charges 286,702 316,027 333,010 5.4%
Capital Outlay/Reimbursements (2,400,377) (2,706,224) (2,816,392) 4.1%
Total Engineering 657,216$ 815,943 960,999 17.8%
* Total FY 2022-23 does not include proposed compensation adjustment
Solid Waste
Budget Variance Explanation
Primary increase in comp and benefits is for
additional part-time funding as well as
healthcare costs
Supply increase is due to inflationary costs
for fuel, PPE, and uniforms
Maintenance increase is due to historical
costs for Fleet maintenance and dumpster
repairs
Other charges increase is for purchase of
dumpsters for new development
Transfers for debt service increase is
captured under Capital Outlay line
77
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 4,244,620$ 5,243,501 5,441,854 3.8%
Benefits 1,995,963 2,357,751 2,480,287 5.2%
Supplies 1,223,891 2,204,420 2,543,667 15.4%
Maintenance 3,989,021 4,269,525 4,859,834 13.8%
Professional Services/Training 598,310 685,292 680,838 -0.6%
Other Charges 1,426,233 1,917,258 2,438,378 27.2%
Scheduled Charges 527,476 571,777 620,482 8.5%
Capital Outlay/Reimbursements 4,492,772 7,275,620 7,654,166 5.2%
Total Solid Waste 18,498,285$ 24,525,144 26,719,506 8.9%
* Total FY 2022-23 does not include proposed compensation adjustment
Streets
Budget Variance Explanation
Compensation decrease is due to a
reduction in temporary employee positions
Benefits increasing for healthcare
Supplies increase due to inflationary
adjustments in fuel and herbicides
Maintenance increase is also due to
inflationary increases in asphalt and
concrete prices
Scheduled charges increase relates to IT
charges due to new software added in FY22
– asset management
78
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 1,648,392$ 2,272,560 2,212,702 -2.6%
Benefits 903,573 1,097,941 1,140,509 3.9%
Supplies 178,876 274,167 316,775 15.5%
Maintenance 1,160,885 1,255,536 1,592,592 26.8%
Professional Services/Training 2,811 13,964 12,650 -9.4%
Other Charges 16,944 14,622 7,672 -47.5%
Scheduled Charges 188,065 200,233 334,401 67.0%
Capital Outlay/Reimbursements 295,335 224,789 228,935 1.8%
Total Streets 4,394,880$ 5,353,812 5,846,236 9.2%
* Total FY 2022-23 does not include proposed compensation adjustment
Traffic
Budget Variance Explanation
Compensation increase is due to a mid-year
reclassification and realignment of an
existing position
Benefits increase is for healthcare costs
Supplies and maintenance are both related
to inflationary increases in the cost of traffic
control materials
Scheduled charges increased due to IT audit
to assign charges to actual usage of services
Decrease in capital outlay is from a one-time
expense in FY22
79
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 1,489,388$ 1,669,155 1,687,127 1.1%
Benefits 726,587 809,458 850,868 5.1%
Supplies 62,445 105,880 119,177 12.6%
Maintenance 703,894 836,494 924,662 10.5%
Professional Services/Training 26,913 34,133 40,333 18.2%
Other Charges 4,580 2,531 2,521 -0.4%
Scheduled Charges 369,258 335,074 381,671 13.9%
Capital Outlay/Reimbursements 286,691 255,522 229,339 -10.2%
Total Traffic 3,669,757$ 4,048,247 4,235,698 4.6%
* Total FY 2022-23 does not include proposed compensation adjustment
Public Safety Departments
Animal Services
Lubbock Fire Rescue
Lubbock Police
Municipal Court
Public Health
80
Public Safety
FY 2023 Operating and Capital Budget
Animal Services
Budget Variance Explanation
Comp and benefits increasing for a
reclassification of a Customer Service Rep to
a Customer Service Lead and the addition of
2 new Animal Control Officers
Supplies increase is due to a State-mandated
change for rabies sample shipping
Professional services increase is for a
proposed Community Outreach Program and
additional costs related to facility
maintenance
Scheduled charges increase is for IT services,
property and liability insurance, and natural
gas increases
81
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 964,276$ 1,143,274 1,224,170 7.1%
Benefits 545,109 636,379 712,356 11.9%
Supplies 270,845 384,364 405,012 5.4%
Maintenance 72,721 72,585 81,446 12.2%
Professional Services/Training 60,266 111,267 187,570 68.6%
Other Charges (220) - -
Scheduled Charges 230,091 266,652 304,435 14.2%
Capital Outlay/Reimbursements 39,641 36,127 21,174 -41.4%
Total Animal Services 2,182,730$ 2,650,648 2,936,163 10.8%
* Total FY 2022-23 does not include proposed compensation adjustment
Lubbock Fire Rescue
Budget Variance Explanation
Increase in comp and benefits relates to addition
of two Firefighters, two Equipment Operators,
and a Fires Plan Examiner, in addition to an
increase for overtime
Supplies are increasing due to inflationary costs
increases for medical supplies, fuel, chemicals,
and uniforms
Maintenance increase is primarily for EOC UPS
battery replacements as well as increased
maintenance costs for vehicles
Professional services increase is due to an annual
contract for a Psychological Services Coordinator
Increase in other charges in order to increase the
number of medical certifications within the
department
Scheduled charges increasing due to IT charges,
property and liability increases, and electric costs
82
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 36,856,879$ 37,739,335 38,678,777 2.5%
Benefits 13,647,203 14,215,854 15,079,895 6.1%
Supplies 1,119,897 1,511,750 1,949,464 29.0%
Maintenance 852,100 954,422 1,063,670 11.4%
Professional Services/Training 332,971 381,724 497,942 30.4%
Other Charges 235,309 275,180 346,803 26.0%
Scheduled Charges 1,960,956 2,155,186 2,290,974 6.3%
Capital Outlay/Reimbursements 2,374,508 2,505,008 2,576,076 2.8%
Total Lubbock Fire Rescue 57,379,823$ 59,738,459 62,483,601 4.6%
* Total FY 2022-23 does not include proposed compensation adjustment
Municipal Court
Budget Variance Explanation
Benefits increase is due to healthcare
increases
Professional services increased for required
additional training and continuing education
for Magistrates
83
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 785,629$ 895,270 887,588 -0.9%
Benefits 405,268 459,675 480,678 4.6%
Supplies 37,613 41,210 41,873 1.6%
Maintenance 14,016 14,718 12,283 -16.5%
Professional Services/Training 134,625 193,600 206,130 6.5%
Other Charges 173,069 175,000 175,000 0.0%
Scheduled Charges 169,892 176,106 175,138 -0.5%
Capital Outlay/Reimbursements 2,626 2,636 2,635 0.0%
Total Municipal Court 1,722,739$ 1,958,215 1,981,325 1.2%
* Total FY 2022-23 does not include proposed compensation adjustment
Lubbock Police
Budget Variance Explanation
Increase in comp and benefits to reclassification
and realignment of positions, increases to
overtime and terminal pay, and increased
education and certification pay
Inflationary increases in price of fuel is driving
increase in supplies
Maintenance increase is for charges related to
Radio Shop for communication equipment
Professional services increase relates to Lexipol
annual licensing fees
Other charges are increasing due to a change in
coding for replacement of wrecked vehicles (no
longer in Capital Outlay line)
Scheduled charges increasing for IT service
charges, new patrol divisions being added to
property insurance, and electric costs
84
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 38,583,103$ 45,634,919 46,788,723 2.5%
Benefits 16,742,222 18,463,869 19,129,034 3.6%
Supplies 2,565,557 3,262,067 3,653,939 12.0%
Maintenance 2,976,770 3,280,512 3,432,894 4.6%
Professional Services/Training 822,988 813,423 942,805 15.9%
Other Charges 650,124 581,021 1,567,661 169.8%
Scheduled Charges 4,571,577 5,258,462 5,482,986 4.3%
Capital Outlay/Reimbursements 502,889 900,126 607,232 -32.5%
Total Lubbock Police Department 67,415,231$ 78,194,399 81,605,274 4.4%
* Total FY 2022-23 does not include proposed compensation adjustment
Public Health
Budget Variance Explanation
Increase in comp and benefits largely the
result of a portion of existing positions no
longer being covered by grant funding
Supplies increase is due to inflationary costs
related to medication purchases and fuel
costs for Vector Control
Maintenance costs decreasing due to lower
historical usage of internal services
Professional services increase is for Medicaid
Administration Claims
Scheduled charges increase because of IT
service charges and liability insurance
increase
85
FY 2023 Operating and Capital Budget
Actual Budget Budget % Change
FY 2020-21 FY 2021-22 FY 2022-23 from Budget
Compensation 1,035,256$ 828,642 852,649 2.9%
Benefits 391,586 389,358 413,428 6.2%
Supplies 183,237 150,000 179,590 19.7%
Maintenance 59,371 105,039 78,229 -25.5%
Professional Services/Training 175,173 110,968 123,218 11.0%
Other Charges 80,124 83,033 85,872 3.4%
Scheduled Charges 215,969 331,400 418,363 26.2%
Capital Outlay/Reimbursements 19,752 19,758 18,506 -6.3%
Total Public Health 2,160,467$ 2,018,198 2,169,855 7.5%
* Total FY 2022-23 does not include proposed compensation adjustment
General
Fund
Capital
Program
Proposed FY 2022-23
Operating and Capital
Budget
86
87
General Fund Capital Program
FY 2023 Operating and Capital Budget
Total Funding
to Date
FY23 Proposed
Funding
New Cash Old Cash Other ARPA Bonds
Unallocated
Bonds
Admin Services
92238 Facility Maintenance Fund 1,509,500 99,000 99,000
92359 Facility Roof Replacements 1,893,300 258,400 258,400
92706
Neighborhood Plan Development and
Implementation
250,000 250,000 250,000
2022298 City Facilities to Retail Electric - 200,000 200,000
2022340 Employee Education Assistance Program - 500,000 500,000
Total Admin Services 3,652,800 1,307,400 807,400 - - 500,000 - -
Culture and Recreation
8550 Golf Course Improvements 890,549 53,400 53,400
8630 Park Amenities 752,386 173,880 173,880
92567 Dock and Bridge Replacement 443,836 376,618 376,618
92624 Pickleball Facility A&E 320,260 47,395 47,395
2022175 Mae Simmons / Cross Country Trail - 210,000 210,000
2022232 Water Slide Refurbishing - 15,345 15,345
2022341 Splash Pads - ARPA - 5,144,259 - 5,144,259
Total Culture and Recreation 2,407,031 6,020,897 823,238 - 53,400 5,144,259 - -
FUNDING SOURCE
88
General Fund Capital Program
FY 2023 Operating and Capital Budget
Total Funding
to Date
FY23 Proposed
Funding
New Cash Old Cash Other ARPA Bonds
Unallocated
Bonds
Public Safety and Health Services
92705 Outdoor Warning Siren System 1,960,872 30,000 30,000
2022184 LAS Security Fence - 90,000 90,000
1,960,872 120,000 120,000 - - - -
Public Works
92569 Backup Power at Signalized Intersections 300,000 100,000 100,000
92570 American Disability Act Ramp and Sidewalk Project 775,000 300,000 300,000
92698 Transfer Station 1,505,000 17,195,000 17,050,014 144,986
92739 Iola Avenue From 122nd St. to FM 1585 75,000 1,200,000 1,200,000
92741 Fiber Optic Expansion Continuation 82,871 75,000 75,000
92742 Traffic Signal FY21-22 through FY25-26 370,235 400,000 400,000
2022171 Street Maintenance 2023 - 12,000,000 12,000,000
2022196 Next Generation Traffic Signal Detection - 100,000 100,000
2022219 Shop Renovation - 30,000 30,000
2022223 WTRDF Cell Construction - 290,900 290,900
Total Public Works 3,108,106 31,690,900 14,495,900 - - 17,050,014 144,986
TOTAL GENERAL FUND 11,128,809 39,139,197 16,246,538 - 53,400 5,644,259 17,050,014 144,986
FUNDING SOURCE
