Page 23 - City of McAllen - Approved Annual Budget Book FY 24-25

Adopted Budget 2025 City of McAllen, Texas

Increase in Expenditures – By Function
Allocation of Increase in Expenditures by Function
(000’s Omitted)

The following table distributes the overall increase in expenditures, over last year’s amended budget, among the
various functions of the City:

Fiscal Year Increase (Decrease)
2024-25 2023-24 Amount Percentage
General Government $29,315 $26,151 $3,164 12�10%
Public Safety 78,674 76,103 2,571 3�38%
Highways and Streets 15,244 14,731 514 3�49%
Health and Welfare 3,810 4,071 (261) -6�40%
Culture and Recreation 25,761 25,722 39 0�15%
Total $152,805 $146,777 $6,027 12�71%

General Government
Appropriations for the General Government function increased by $3�2M� The increase is mostly attributed to a Cost-
of-Living Adjustment of 3�5% given to all non-civil personnel� Three authorized positions were added in this function,
which consists of one Assistant Director in the Tax Office department, one Grants Compliance Officer in the Grants
Administration department, and one Journeyman Electrician in the Building Maintenance department� �
Public Safety

Departmental budgets comprising the Public Safety function have increased by $2�6M� The increase can be attributed
to contractual obligations for the Collective Bargaining Agreements to the Police and Fire civil service personnel;
as well as various capital outlay requests with the most significant requests attributable to the Police and Fire
departments, amounting to $487K and $1�1M, respectively� Three authorized positions were added in this function�
This includes one Radio Communication Technician I in the Radio Shop department, and two positions in the Fire
Department, which are a Receptionist / Administration Clerk and a Custodian�

Highways and Streets

Highways and Streets departments are budgeted with an increase of $514K� The increase is mostly attributed to an
anticipated increase in electricity costs of street lights for $277K� One position was added to this function, which is
a Recordkeeper / Accounting Clerk in the Engineering department� A total of $239K of capital outlay was awarded
for this function�

Health and Welfare
The Health and Welfare function was budgeted with a decrease by $261K� This decrease is due to the reduction to the
contribution for the Humane Society following a one time additional payment of $250K in last year’s adjusted budget�

Culture and Recreation
The Culture and Recreation function is budgeted with an increase of $39K� Two authorized positions were added to
this function� These positions are one Aquatics Supervisor in the Pools department and one Manager of Operations
in the Quinta Mazatlan department� In addition, a total of $479K of capital outlay has been approved for departments
within this function� The increase of personnel and capital outlay is offset by an adjustment made in last year’s
budget to account for expenses made for insurance claims related to a windstorm that damaged numerous Parks
and Recreation amenities�
Fund Balance

Revenues and transfers-in are budgeted to exceed expenditures and transfers-out, increasing unassigned fund
balance by $6�8M� The resulting fund balance amounts to $94�4M and represents 232 days of operating expenditures,
surpassing the minimum fund balance policy of 140 days�

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