HomeMy WebLinkAboutFY 2013-2014 -- Approved Annual Budget2013Ę2014 APPROVED ANNUAL BUDGET
City of College Station, Texas
Approved Budget for Fiscal Year 2014
October 1, 2013 to September 30, 2014
Principal City Officials, October 2013
Elected Officials
Mayor ....................................................................................................................................................................... Nancy Berry
City Council Place 1 ................................................................................................................................................ Blanche Brick
City Council Place 2 ..................................................................................................................................................... Jess Fields
City Council Place 3/Mayor Pro Tem ....................................................................................................................... Karl Mooney
City Council Place 4 ................................................................................................................................................. John Nichols
City Council Place 5 .................................................................................................................................................. Julie Schultz
City Council Place 6 ............................................................................................................................................. James Benham
City Administration
Interim City Manager ............................................................................................................................................. Kathy Merrill
Deputy City Manager ....................................................................................................................................................... Vacant
Deputy City Manager ....................................................................................................................................................... Vacant
Executive Director, Business Services ...................................................................................................................... Jeff Kersten
Executive Director, Development Services .......................................................................................................... Bob Cowell, Jr.
Director of Public Communications .............................................................................................................................. Jay Socol
Director of Water Services Department ............................................................................................................. David Coleman
Director of Electric Utility .................................................................................................................................... Timothy Crabb
Chief of Police ........................................................................................................................................................ Jeffrey Capps
Interim Fire Chief .......................................................................................................................................................... Eric Hurt
Director of Public Works ..................................................................................................................................... Charles Gilman
Director of Parks and Recreation .......................................................................................................................... David Schmitz
Director of Information Technology .......................................................................................................................... Ben Roper
Director of Human Resources .................................................................................................................................. Alison Pond
City Attorney ....................................................................................................................................................... Carla Robinson
City Secretary .................................................................................................................................................. Sherry Mashburn
Internal Auditor ............................................................................................................................................................. Ty Elliott
Source: Public Communications Dept. 2013
Community Profile
City of College Station –
Home of Texas A&M University
Growing City Retains Small-Town Feel
Ranked No. 3 on Kiplinger magazine’s list of 10
Great Places to Live in 2013, College Station has
also been recognized as one of the nation’s best
places for business, jobs, families and retirees. In
addition, the City has been named America’s No.
1 college town and was a finalist for the nation’s
friendliest. With a population closing in on
100,000, it is the largest city in the metropolitan
area and boasts the fifth lowest property tax
rate in the state among similar‐sized
communities.
College Station is home to Texas A&M University,
one of the country’s largest public universities
and a member of the powerful Southeastern
Conference, making college sports a major local
attraction. A&M’s international influence
supplies a healthy diversity of race, culture and
nationality that reflects much of the vibrancy,
tradition and spirit that make the community a
special place.
College Station is located in the heart of central Texas within a
three‐hour drive of five of the nation’s 20 largest cities. A
network of well‐maintained highways and a regional airport
served by major airlines provides convenient access from just
about anywhere. College Station is one of only two cities in the
country with nationally accredited departments in parks,
public works, water, police and police communications, and in
2011 was ranked as the No. 4 best‐performing small metro in
the U.S.
Source: Public Communications Dept. 2013
Quality Resources for Quality Living
Education is a major focus of the College Station community. The College Station Independent School
District has received many state and national awards, including more than 100 national merit
semifinalists in the last decade.
The George Bush Presidential Library and
Museum is one of the region's most popular
tourist attractions with more than 125,000
annual visitors. Former President George H. W.
Bush and Barbara make College Station their
second home and are often seen around town.
In addition, College Station is among the
safest and most family‐friendly places in Texas,
consistently maintaining one of the lowest
crime rates in the state. Kiplinger’s has ranked
College Station among the nation’s 10 best
places to raise a family.
Wisdom of Simple Pleasures
College Station’s 55 public parks cover more than
1,337 acres, with many providing amenities such
as tennis and basketball courts, swimming pools,
hiking trails, dog parks, playgrounds, picnic
pavilions, walking/jogging and nature trails, along
with a competition‐quality skate park and a large
outdoor amphitheater and festival site.
The City offers a variety of adult and youth
recreational programs such as softball, basketball,
volleyball and kickball leagues, summer swim
lessons, and a competitive swim team, just to name a few.
Bright Business Future
College Station is ranked No. 5 nationally and No. 1 in Texas on Forbes magazine’s list of the Best Small
Places for Business and Careers. The City has worked closely with Texas A&M and the City of Bryan to
develop the One Health Plus Bio‐corridor, a high‐tech research area that will spark the area’s economic
growth for years to come.
George Bush Presidential Library and Museum
on the campus of Texas A&M University
G. Hysmith Skate Park opened 2011
Information as of July, 2013
In early 2013, pharmaceutical giant GlaxoSmithKline announced plans for a $91 million influenza
vaccine‐manufacturing facility that will anchor the Center for Innovation in Advanced Development and
Manufacturing. In the next 25 years, the center is expected to create about 7,000 jobs across Texas.
College Station History
In 2013, College Station celebrates the 75th anniversary of its
incorporation as a city. The City’s origins go back to the
founding of Texas A&M College, which opened in 1876 as Texas'
first state institution of higher education.
Because of the school's isolation, school administrators
provided facilities for those who were associated with the
college. The campus became the focal point of community
development. The area was designated "College Station, Texas"
by the Postal Service in 1877. The name was derived from the
train station located to the west of the campus.
Growth of both the community and college influenced
residents' desire to create a municipal government, and the City
of College Station was incorporated in 1938. The incorporation
was a result of a petition by 23 men, representing on and off
campus interests, to the board of directors of the college. The board of directors had no objection to the
annexation and suggested that a belt around the campus be included in the proposed city.
Citizens voted 217 to 39 on Oct. 19, 1938 to
incorporate. The first City Council meeting
was held on Feb. 25, 1939 in the
Administration Building on the A&M
campus.
The City Council became interested in
adopting a governmental structure similar to
the council‐manager form of government. At
the time of incorporation, state law did not
allow a general law city to hire a city
manager. As a result, College Station
employed a business manager until 1943,
when state law was changed to permit general
law cities to make use of the council‐manager form of government. In fact, College Station was the first
general law city in the State of Texas to employ a city manager. When College Station's population
exceeded 5,000 in 1952, College Station voters approved a home rule charter that provided for the
council‐manager form of government.
The first College Station City Council in 1938
TABLE OF CONTENTS
Coversheet - Statement Required by Texas House Bill 3195 ........................................ i
Transmittal Letter ............................................................................................................. iii
Executive Summary
Executive Summary ................................................................................................. 1
Budget Overview ................................................................................................... 15
Fiscal Year Comparison Summary ........................................................................ 40
Graph of Net Budget .............................................................................................. 41
Combined Summary of Revenue & Expenditures ................................................. 42
All Funds Operations & Maintenance Summary .................................................... 44
Analysis of Tax Rate .............................................................................................. 45
Analysis of Property Valuations ............................................................................. 46
City Organization Chart ......................................................................................... 47
Strategic Planning and Budget Process ................................................................ 48
Governmental Funds
General Fund ......................................................................................................... 49
Police Department ...................................................................................... 54
Fire Department .......................................................................................... 58
Public Works ............................................................................................... 62
Parks and Recreation ................................................................................. 66
Library ......................................................................................................... 70
Planning and Development Services .......................................................... 74
Information Technology .............................................................................. 78
Fiscal Services ............................................................................................ 82
General Government .................................................................................. 86
Debt Service Fund ................................................................................................. 94
Economic Development Fund................................................................................ 98
TABLE OF CONTENTS
Efficiency Time Payment Fee Fund ..................................................................... 100
Chimney Hill Fund ............................................................................................... 101
Governmental Capital Improvement Projects ...................................................... 102
Streets Projects Fund ............................................................................... 108
Parks and Recreation Projects Fund ........................................................ 112
Gen’l Gov’t (Facilities & Technology) Projects Fund ................................. 114
Estimated Operations and Maintenance Costs ......................................... 116
Enterprise Funds
Utility Funds ......................................................................................................... 117
Electric Utility ....................................................................................................... 120
Water Services Department................................................................................. 126
Water Fund ............................................................................................... 127
Wastewater Fund ...................................................................................... 131
Sanitation Fund ................................................................................................... 135
Northgate Parking Fund ...................................................................................... 138
Utility Capital Improvement Projects .................................................................... 142
Electric Projects ........................................................................................ 146
Water Projects .......................................................................................... 148
Wastewater Projects ................................................................................. 152
Estimated Operations and Maintenance Costs ......................................... 156
Special Revenue Services
Hotel Tax Fund .................................................................................................... 157
Community Development Fund ........................................................................... 159
Recreation Fund .................................................................................................. 162
Wolf Pen Creek TIF Fund .................................................................................... 166
TABLE OF CONTENTS
West Medical District TIRZ No. 18 Fund ............................................................. 167
East Medical District TIRZ No. 19 Fund .............................................................. 168
Municipal Court Fee Funds ................................................................................. 169
Court Technology Fee Fund ..................................................................... 170
Court Security Fee Fund ........................................................................... 172
Juvenile Case Manager Fee Fund ............................................................ 174
Police Seizure Fund ............................................................................................ 176
Memorial Cemetery Fund .................................................................................... 178
Memorial Cemetery Endowment Fund ................................................................ 180
Texas Avenue Cemetery Endowment Fund ........................................................ 181
Public, Educational and Governmental (PEG) Access Channel Fee Fund .......... 182
Special Revenue Capital Improvement Projects .................................................. 184
Park Land Dedication Funds ..................................................................... 186
Drainage Fund .......................................................................................... 188
Estimated Operations and Maintenance Costs ......................................... 191
Internal Service Funds
Insurance Funds .................................................................................................. 193
Property & Casualty Fund ......................................................................... 194
Employee Benefits Fund ........................................................................... 196
Workers’ Compensation Fund .................................................................. 198
Unemployment Compensation Fund ........................................................ 200
Equipment Replacement Fund ............................................................................ 202
Utility Customer Service Fund ............................................................................. 206
Fleet Maintenance Fund ...................................................................................... 209
TABLE OF CONTENTS
Appendices
Budget Ordinances .............................................................................................. A-1
Service Level Adjustments List ............................................................................ B-1
Personnel ............................................................................................................ C-1
Revenue History and Budget Estimates .............................................................. D-1
Budget Provision Stated in Charter ..................................................................... E-1
Fiscal and Budgetary Policy Statements .............................................................. F-1
Miscellaneous Statistical Data ............................................................................. G-1
Debt Service Schedules ...................................................................................... H-1
General Fund Transfers and Other (Sources) Uses .............................................. I-1
Outside Agency Funding ...................................................................................... J-1
Glossary .............................................................................................................. K-1
City of College Station
Fiscal Year 2013-2014
Budget Cover Page
This budget will raise more revenue from property taxes than last year's
budget by an amount of $789,148, which is a 3.33 percent increase from
last year's budget. The property tax revenue to be raised from new property
added to the tax roll this year is $840,569.
The members of the governing body voted on the proposal to consider the budget as
follows:
FOR: Mayor Nancy Berry Council Member John Nichols
Council Member Blanche Brick Council Member James Benham
Council Member Karl Mooney
AGAINST: Council Member Jess Fields
PRESENT and not voting:
ABSENT: Council Member Julie Schultz
Property Tax Rate Comparison 2013-2014 2012-2013
Property Tax Rate: $0.425958/100 $0.430687/100
Effective Tax Rate: $0.425958/100 $0.430687/100
Effective Maintenance & Operations Tax Rate: $0.236861/100 $0.235719/100
Rollback Tax Rate: $0.458758/100 $0.459757/100
Debt Rate: $0.193053/100 $0.195635/100
Total debt obligation for City of College Station secured by property taxes:
$23,647,428
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Executive Summary
City of College Station Mission Statement
On behalf of the citizens of College Station, home of Texas A&M University, we will continue to promote
and advance the community’s quality of life.
The following is a summary of key elements included in the Fiscal Year 2013-2014 Approved Budget for
the City of College Station. The 2014 fiscal year begins October 1, 2013 and ends September 30, 2014.
This budget provides the framework to implement the mission and vision of the City as outlined by City
Council.
The budget is prepared in the context of the Financial Forecast. The forecast predicts the fiscal impact of
current and future budgetary decisions in a five-year forecast based on a set of assumptions regarding
revenues and expenditures. The budget also continues the implementation of decisions made by Council.
The budget is submitted to Council approximately 45 days prior to the end of the fiscal year. Copies are
placed with the City Secretary and in the Larry J. Ringer Library for citizen review. The budget is also
available on the City’s website at www.cstx.gov.
The budget document is presented by fund and is designed to provide decision makers with an overview
of City resources and how resources are utilized to accomplish the policy direction of Council. The budget
shows the City’s commitments and how the City meets the financial policies approved by Council. The
document is also designed to show services provided and associated costs.
Below is a summary of the Fiscal Year 2013-2014 Approved Net Budget.
Budget Format
The budget is presented in three sections: the Budget Summary, Fund Sections, and Appendices.
Budget Summary Section
The Budget Summary section provides a general overview of the approved budget and identifies key
changes from the prior year. This section includes the Transmittal Letter, Executive Summary and Budget
Overview.
FY14 Approved Net Budget Summary
Fund Type Approved Net Budget
Governmental Funds 71,256,655$
Enterprise Funds 134,891,336
Special Revenue Funds 9,646,011
Subtotal O&M 215,794,002$
9,937,839
Capital Projects 29,701,420
Total Approved Net Budget 255,433,261$
Fund Balance/Working Cap Transfer to CIP
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Fund Sections
The Fund sections of the budget provide a view of various services provided by the City and are
organized around the Governmental, Enterprise, Special Revenue, and Internal Service funds. This part
of the budget is designed to show services provided and the budget resources available.
Performance expectations are shown in the form of performance measures reports for each department.
The measures reflect the primary services that departments provide and ties those to specific elements
from the City’s Strategic Plan as directed by the City Council. Performance measures are specific
measures that illustrate how well levels of service are being met.
Also included in these sections are summary reports including fund summaries and department
summaries. Fund summaries include operational and non-departmental expenditure details for prior year
(FY12) actual revenues and expenditures, revised FY13 budget revenues and expenditures, FY13 year-
end estimates, FY14 approved base budget and the total FY14 approved budget. Department summaries
include only the operations and maintenance expenditures within a fund. The financial details of each
division within a department, a summary of expenditures by classification type (salaries, supplies,
maintenance, purchased services, capital outlay, purchased power, other purchased services and indirect
costs), as well as a summary of personnel are included on each department summary.
Appendices
The final section of the budget is the Appendix, which includes supplemental information to meet specific
Charter requirements and provide an overview of the community. The appendices include a detailed
schedule of positions in the budget, the Fiscal and Budgetary Policies, and other schedules necessary for
a comprehensive budget document.
Budget Basis
The City organization is composed of various departments or general service areas. In some cases,
departments are represented within more than one fund. Each department consists of one or more
divisions and each division may have one or more activity (cost) centers. Routine budget controls are
exercised within activity centers at the category level (groupings of accounting objects into the categories:
salaries and benefits, supplies, maintenance, purchased services, and capital outlay). On an annual
basis, fiscal control is at the department level in the General Fund and at the fund level for other funds.
Also included in the budget is a summary of the approved Capital Improvement Projects Budget for FY14.
This includes the General Government Capital Projects, Utility Capital Projects and Special Revenue
Capital Projects.
Budgetary Management
The strategic planning and budget processes are integrated to ensure that policy direction is implemented
through the budget cycle. The development of the budget begins early in the calendar year with Budget
staff preparing salary and benefit information based on Council pay policy for the upcoming budget year.
The process continues through the spring and summer as departments prepare budget requests.
Salary and benefit amounts for regular full and part-time positions are budgeted approximately three
percent lower than actual salary costs to account for anticipated vacancies that may occur during the
fiscal year.
The Budget staff evaluated the FY13 budget prior to developing target budgets for FY14. Part of the
analysis involved identifying and removing budgets for all “one-time” expenditures (expenditure budgets
for one-time capital, special studies and other like items) that were included in the FY13 budget. Only
budgets for one-time items not anticipated to be completed in FY13 were included in the FY14 target
base budget. The target budgets were distributed to the departments to determine any changes that were
needed to reflect the department’s ability to provide services at the same level as the prior year.
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A detailed review of departmental submissions was conducted to ensure that requests were complete
and within the guidelines set forth by City Council. The Budget and Financial Reporting Office prepared
and provided budget estimates to departments for many costs including salaries and benefits, equipment
replacement, utilities, and other operating costs. Certain costs within the budget were adjusted for
inflationary factors.
The base budgets were prepared by the departments and were designed to provide the resources
needed to maintain or expand current service levels. This year, in light of improved economic conditions,
department base budgets were not reduced to balance the budget. However, the budget was prepared
conservatively and most reductions made in previous years were carried forward into the FY14 budget, to
maintain organizational efficiency. Any material changes in services were submitted as a Ser vice Level
Adjustment (SLA) and were considered by Council during the budget workshops.
SLAs – for increases and reductions - are added to the budget based on several criteria: a) mandates
due to federal or state statutes or regulations, contractual agreements, local policies and capital projects;
b) items directly related to the strategic goals of Council; c) other items of general value to the City, either
as additions or replacements of efficiencies or improved services; d) items that maintain or expand
existing service levels in light of fluctuating demands for service. The approved SLA list is included in
Appendix B. Many of the approved SLAs are for one-time expenditures rather than for programs that
have on-going costs.
Fiscal and Budgetary Policies
Each year as part of the budget process, Fiscal and Budgetary Policies are reviewed. All Fiscal and
Budgetary policies are included in Appendix F in this document. The Fiscal and Budgetary Policies serve
as the framework for preparing the budget as well as for the financial management of the City. During the
budget preparation process these policies are reviewed with Council.
Strategic Plan
In College Station, we continually strive for excellence. We conduct daily business as a City aiming to
provide our citizens with the best quality of life possible. The City Council and City staff work hard to
ensure that we are moving in a direction that is best for the overall character and betterment of our
community based on the voices and opinions of those living in College Station. A highly qualified
workforce, an extremely engaged citizenry and a set of focused goals are the cornerstones of what make
this a successful community.
This is a one-of-a-kind community with a unique set of service demands from our citizens. As such, we
demand a higher degree of innovation, technology and overall performance from our employees and
staff. We have some of the most motivated and highly productive employees in their respective fields and
they focus on forward thinking policies that retain the integrity and standard of service to which our
citizens have become accustomed.
The Strategic Plan is a collaboration of the City Council and the numerous City departments working
together to create a cohesive forward direction for College Station in the upcoming years. Updates were
made to the plan as a result of the City Council’s annual strategic planning retreat. The following is an
outline for the goals and practices we have set to achieve in the near future so that each citizen may
enjoy a greater quality of life than ever before.
Mission Statement
ON BEHALF OF THE CITIZENS OF COLLEGE STATION, HOME OF TEXAS A&M UNIVERSITY, WE WILL CONTINUE TO
PROMOTE AND ADVANCE THE COMMUNITY'S QUALITY OF LIFE.
Community Vision
College Station, the proud home of Texas A&M University and the heart of the Brazos Valley, will be a
vibrant, progressive, knowledge-based community which promotes the highest quality of life by…
• ensuring safe, tranquil, clean, and healthy neighborhoods with enduring character;
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• increasing and maintaining the mobility of College Station citizens through a well planned and
constructed inter-modal transportation system;
• expecting sensitive development and management of the built and natural environment;
• supporting well planned, quality and sustainable growth;
• valuing and protecting our cultural and historical community resources;
• developing and maintaining quality cost-effective community facilities, infrastructure and services
which ensure our city is cohesive and well connected; and
• pro-actively creating and maintaining economic and educational opportunities for all citizens
College Station will remain among the friendliest and most responsive of communities and a
demonstrated partner in maintaining and enhancing all that is good and celebrated in the Brazos Valley. It
will forever be a place where Texans and the world come to learn.
City of College Station Core Values
To promote:
• The health, safety, and general well being of the community
• Excellence in customer service
• Fiscal responsibility
• Involvement and participation of the citizenry
• Collaboration and cooperation
• Regionalism: active member of the Brazos Valley community and beyond
• Activities that promote municipal empowerment
Organizational Values:
• Respect everyone
• Deliver excellent service
• Risk, Create, Innovate
• Be one city, one team
• Be personally responsible
• Do the right thing - act with integrity and honesty
• Have fun
Using the community vision, mission statement, and values as a spring board, the College Station City
Council has set the strategic direction for the city government through development of six goals with
supporting action agendas. The Strategic Plan focuses organizational resources and identifies those
intentional actions to be undertaken by city government to achieve the desired outcomes.
I. Good Governance
Governing the City in a transparent, efficient, accountable, and responsive manner on behalf of its
citizens.
II. Financially Sustainable City
Wise stewardship of the financial resources provided to the City resulting in its ability to meet service
demands and obligations without compromising the ability of future generations to do the same
III. Core Services and Infrastructure
Efficiently, effectively, and strategically placed and delivered core services and infrastructure that
maintains citizens health, safety, and general welfare and enables the City’s economic growth and
physical development
IV. Neighborhood Integrity
Long-term viable, safe, and appealing neighborhoods
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V. Diverse Growing Economy
Diversified economy generating quality, stable full-time jobs bolstering the sales and property tax
base and contributing to a high-quality of life
VI. Improving Mobility
Safe, efficient and well-connected multi-modal transportation system designed to contribute to a high-
quality of life and be sensitive to surrounding uses
VII. Sustainable City
Conservation and environmental awareness that is fiscally responsible and results in a real and
tangible return on investment to the City
College Station Growth Trends
The 1990 Census reported the population of College Station to be 52,456. The 2000 Census reported the
population to be 67,890. In 2010 the population Census count was 93,583. The current estimated
population, provided by Planning & Development Services, through September 2013, is 99,755. This is a
47% increase in population since 2000, and a 90% increase since 1990. The population is projected to
grow by approximately two percent per year over the next five years.
*The above graph shows population growth in College Station over the last several years and projects an average 2%
growth from 2014 - 2017. 2013 reflects actual through September 2013 (source: Planning and Development Services Department).
1. Building Permits and Development: In 2012, the value of total building permits issued was
approximately $217.2 million. Single family residential permit activity has decreased so far this year
from last year while commercial and apartment permitting has increased. From January through
September 2013, 428 single family home permits, 49 new commercial permits and 9 apartment
permits were issued; whereas, 468 single family home permits, 34 new commercial permits and 7
apartment permits were issued for this period last year.
From January through September 2013, the City issued permits with a total value of approximately
$178.9 million. Of this amount, $62 million in commercial construction was permitted and $116.9
million in residential construction was permitted. Much of this permitted value will likely turn into new
taxable assessed value in the next 1-2 years.
45,000
55,000
65,000
75,000
85,000
95,000
105,000
115,000
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013* 2014* 2015* 2016* 2017*
College Station Population
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2. Unemployment Rate: The most recent statistics available from the Texas Work Force Commission
show an average local unemployment rate of 5.6% through August of 2013. This rate is below the
state average of 6.3% and the national average of 7.3%.
3.Ad Valorem Valuations: The certified taxable assessed values for 2013 are $6,231,119,010. This
represents an increase of $286,806,023 or 4.82% over 2012. $197,336,049, or 3.31% is due to new
value being added to the tax rolls, and 1.51% or $89,469,974 is due to increases in existing values.
Increases in ad valorem value this year are directly related to new construction and increases in
existing value in the City. Current residential and commercial projects underway are anticipated to
add to the ad valorem tax base in 2014. As taxable ad valorem value increases, particularly through
growth, it provides additional resources for both capital projects and operating and maintenance
costs. This increase provides additional revenues needed to meet increasing service demands
associated with growth in the City.
The approved ad valorem tax rate FY14 is 42.5958 cents per $100 valuation. This is the effective tax
rate, which is the tax rate needed to generate the same revenues on the same properties this year as
last year.
4. Sales Tax Revenues: Sales tax is the largest single revenue source for the General Fund,
accounting for approximately 41% of General Fund revenues. College Station saw sales tax numbers
decline in FY09 and FY10, and increase in FY11 and FY12. The FY13 year-end estimated sales tax
revenues included in the approved budget were projected to increase approximately 6.5% over sales
tax received in FY12 to $22,895,000. In FY14, sales tax revenues are projected to grow by 2.6% or
$600,000 over the FY13 estimate. Moderate growth is projected for future years.
The above chart gives an overview of development over the last 10 years as well
as the year to date actual through September 2013.
138 101 127 126 161 165
83 93 124 150 117
49 115 31 57
75
154
46
162 124 67
62
0
50
100
150
200
250
300
350
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
YTD Millions Value of New Development
Residential Commercial
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Economic Conditions
Economic conditions were more positive than they have been in several years. Sales tax revenues have
seen stronger growth in the past year, and property values have increased as well. Growth has
continued in the northern part of the City with construction taking place along the University Drive Corridor
area. This includes the construction of a number of multi-family complexes in the Northgate area. There
also continues to be activity in the Bio-Corridor area. Growth also continues in the southern part of the
City with the progress of new and expanded medical facilities including the opening of the Scott & White
Hospital and associated medical building off of Rock Prairie Road. There also continues to be retail
development in the Tower Point area and other areas of the City. Texas A&M University also continues
to see significant growth and development. This includes the coming redevelopment of Kyle Field, along
with other initiatives including the long term increase in engineering students that has been announced.
Financial Forecast
The financial forecast is a tool used to indicate the actual and possible results of decisions made by
Council over a number of years. The forecast has become an integral part of the planning and budget
preparation processes. The forecast provides an opportunity to think strategically about the best ways to
address growing service demand issues in the next several years. It also serves as the foundation for
continued financial planning in the next 12 to 18 months. An overview of the financial forecast will be
reviewed with Council as part of the budget review process, and Council will continue to be updated
throughout FY14.
Revenues and expenditures will be monitored closely in FY14 to ensure any unexpected decreases in
revenues or increases in expenditures can be proactively addressed. Although the economy has
continued to improve, the City will continue to be mindful of the impact of future economic hardships and
will proactively address budgetary concerns to continue providing core services to the citizens of College
Station.
$13.8 $15.0 $15.4 $16.7 $18.0 $19.8 $19.4 $19.3 $20.3 $21.5 $22.9 $23.5 $24.4
0.0
2.0 4.0
6.0 8.0
10.0 12.0
14.0 16.0
18.0 20.0 22.0
24.0
FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13* FY14* FY15* Millions of $ Sales Tax Revenue
This chart reflects sales tax revenues received and
estimated (*) to be received by the City of College Station.
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Property Tax Rate
The approved ad valorem tax rate of 42.5958 cents per $100 (a net decrease of 0.4729 cents compared
to FY13) of valuation allows the City to fund growing demands for service. This rate provides for a
diversified revenue stream for the City of College Station, which continues to have one of the lowest tax
rates among surveyed Texas cities. The chart below reflects the FY14 approved rates.
Utility Rates
The approved budget does not include rate increases for the Electric, Water, Wastewater, or Drainage
Funds for FY14. The budget does include a rate increase in commercial Sanitation rates of 15%. This
rate increase is needed to provide the resources needed to provide Sanitation services to commercial
customers. It is anticipated a similar increase will be needed next year. This will be the first increase in
commercial sanitation rates since 2006.
Positions in the FY14 Budget
As a service providing organization, salaries and benefits account for the largest percentage of City
operating expenses. College Station is similar to other cities in this respect. Human resources are also
one of the primary assets of the City. When the cost of purchased power is excluded, personnel
expenditures account for approximately 64.1% of total City operating and maintenance expenditures. The
$0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90
Tyler -0.220000
Sugarland -0.308950
The Woodlands -0.294000
Round Rock -0.419490
College Station -0.425958
Lewisville -0.440210
Midland -0.431927
Frisco -0.461910
Longview -0.500900
Odessa -0.512750
Mission -0.528800
Allen -0.550000
League City -0.597000
Carrollton -0.617875
Bryan -0.62999
Edinburg -0.635000
Wichita Falls -0.635260
Beaumont -0.690000
Abilene -0.681400
Denton -0.689750
Pearland -0.705100
San Angelo -0.77600
Waco -0.786232
FY2014 Ad Valorem Tax Rate Comparison of Texas Cities with a
Population 75,000 to 125,000
O&M DEBT
College Station continues to have one of the lowest tax rates among surveyed Texas cities with a population of 75,000 to 125,000.
8
FY14 Approved Budget, including SLAs, funds 902.25 Full Time Equivalent (FTE) positions. This is a net
increase of 5.5 positions over the FY13 position count.
From FY09 through FY13, significant organizational restructuring was implemented that led to budget
reductions each year and the elimination of a number of positions. These reductions provided resources
that were utilized for public safety priorities during this time. There are additional changes being
implemented this year, the result of continued review of the organization’s structure and services
provided.
The organizational changes this year include the elimination of 6.5 budgeted Full-Time Equivalent
positions. Within the Parks and Recreation Department, the 3 positions responsible for the operations of
the Conference Center were eliminated (the budget for these positions was reallocated in FY13, so the
only impact on the FY14 budget was in the FTE count). A part-time Community Development Project
Specialist was included for FY13 only, and was removed in FY14. Also, as part of the City’s continuing
review of processes and cost savings, 3 positions were removed from the Cemetery operations, with the
functions being outsourced with a current landscape service provider resulting in a net budget reduction
of $52,217. All positions eliminated for FY14 were vacant.
The FY14 Approved Budget includes recommended funding for 12 new positions. This includes the
addition of 4 new positions in the Police Department. These positions are 1 Sergeant, 1 School Resource
Officer (costs shared with CSISD), 1 Crime Scene Technician and 1 Detention Officer. Also included in
the approved budget is an EMS Supervisor/Safety Officer in the Fire Department, a Facility Maintenance
Technician and a Traffic Engineer in Public Works, a part-time Code Enforcement Officer in Planning and
Development Services, a Technology Services Specialist in IT, an additional Assistant Director in the
Electric Fund, a Regulatory Compliance Coordinator in the Water Fund, a Human Resources Specialist in
the Benefits Fund and the upgrade of a part-time Meter Services Field Representative position to full-time
in the Utility Customer Service Fund.
The City budgets for temporary/seasonal and part-time/non-benefitted employees by calculating the
number of hours worked and approximating the number of FTE positions. The approved budget includes
56.75 FTE temporary/seasonal and part-time non-benefitted positions. The Parks and Recreation
Department makes extensive use of these funds for seasonal programs and other departments also
utilize these resources.
The above graph is based on Full-Time Equivalents (FTEs) which include full and part-time
positions, as well as temporary/seasonal and part-time non-benefitted positions, over the last 10 years.
832.75
867.25
886.75
904.00
935.50 941.00 935.50
916.25
896.75 902.25
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Approved
Full Time Equivalents
9
Approved Budget Changes (From Proposed)
The FY14 Approved Budget includes several changes from the FY14 Proposed Budget. These changes
were approved by City Council to be incorporated into the FY14 Approved Budget and result in a net
increase of $25,000 across all funds from the FY14 Proposed Budget to the FY14 Approved Budget.
The FY14 Proposed Budget included $75,000 from the General Fund for the Operations and
Maintenance (O&M) funding of the Arts Council of the Brazos Valley (ACBV). At the direction of City
Council, the total O&M funding for the ACBV included in the FY14 Approved Budget has been increased
to $100,000 and $50,000 of this amount is budgeted in the Hotel Tax Fund. This resulted in a net budget
increase of $25,000, with the budget in the Hotel Tax Fund increasing from $0 to $50,000 and the budget
in the General Fund decreasing from $75,000 to $50,000.
In addition, the FY14 Proposed Budget included funding in the amount of $65,000 in the Hotel Tax Fund
for the George Bush Presidential Library and funding in the amount of $300,000 for the ACBV Affiliate
Funding. At the direction of City Council, the $65,000 that was budgeted for the George Bush Presidential
Library has been included as part of the ACBV Affiliate Funding in the FY14 Approved Budget. This
change increased the total ACBV Affiliate funding to $365,000 for FY14, but had no net impact on the
Hotel Tax Fund budget.
The FY14 Proposed Budget included funding in the Hotel Tax Fund in the amount of $25,000 for the
Brazos Valley Bowl and $3,000 for the Northgate District Association advertising. Also included was
$100,000 for the CVB Grant Program funding. At the direction of City Council, the amounts that were
budgeted for the Brazos Valley Bowl and the Northgate District Association advertising have been
included as part of the CVB Grant Program funding in the FY14 Approved Budget. This increased the
amount budgeted for CVB Grant Program funding from $100,000 to $128,000, but had no net impact on
the Hotel Tax Fund budget.
In addition to the above changes, at the direction of City Council, two additional positions that were not in
the FY14 Proposed Budget were included in the General Fund approved budget. One part-time (non-
benefitted) Code Enforcement Officer was added in the Planning and Development Services Department.
This position will assist in strategic code enforcement for the following: targeted parking enforcement,
number of unrelated individuals living in a single-family home and commercial properties. The ongoing
cost of this position will be $16,510. In addition, one full-time Traffic Engineer position was added in the
Public Works Department to assist the Traffic Division in responding to citizen complaints, reviewing the
development of construction drawings, conducting field reviews of traffic control installations and
proactively evaluating the City’s transportation system plans. This position will have an ongoing cost of
$97,106. The additional budget for these positions totaling $113,616 will be offset by a reduction in the
General Fund contingency budget.
Approved Compensation and Benefits Changes
Maintaining a competitive pay and benefit structure allows the City to attract and retain well qualified
employees who are on the front lines of providing services to the citizens and visitors of College Station.
The FY14 Approved Budget includes a 3.0% increase in pay for eligible City personnel. This pay plan
increase is projected to cost $1,085,856.
The budget also includes continued funding for the step plan in the College Station Police Department.
Continuing the implementation of the step pay plan will allow the Police Department to be more
competitive in recruiting and retaining officers. Also included in the base budget are career advancement
and skill pay plans for Fire and Electric employees. Continuing the implementation of these programs will
allow these departments to remain competitive in hiring and retaining Police Officers, Firefighters and
Electric personnel.
No increases in health benefit costs are budgeted in FY14. The FY14 employee health benefit package
will include one Preferred Provider Organization (PPO) option and one High Deductible option. The
10
impact of changes in health care at the national level is still unknown. Also, there are no changes in the
retirement benefit managed by Texas Municipal Retirement System (TMRS) approved in FY14.
Capital Improvement Projects
The approved Capital Improvements Program Budget for FY14 totals $39,639,259 for all funds that
include capital projects. This budget amount does not, however, reflect all projected capital expenditures
for FY14. In the case of projects for which funds have already been approved and budgeted, the City may
continue to spend money to complete these projects without including the projected FY14 expense as a
new appropriation. The project budgets that have been appropriated carry forward until the project is
complete. Only portions of the projects that have not been previously appropriated are included as new
appropriations in the FY14 budget. The total projected to be spent on capital projects including both new
appropriations as well as existing appropriations is approximately $58 million.
In FY14, it is anticipated that capital project expenditures for general government, special revenue and
utility capital projects will be significant. Infrastructure rehabilitation and improvement projects are also
scheduled in FY14. Projects underway include a number of street projects from 2008 bond authorizations,
such as street rehabilitation and extension projects, facility projects, and park projects.
There are also a number of Electric, Water and Wastewater capital projects that will incur expense in
FY14. Projects underway include the construction of an electric substation, water line extensions,
rehabilitation projects, and plant improvements. These projects are discussed in greater detail later in the
budget overview and in the capital projects section of this document.
The capital plan directly addresses the Core Services and Infrastructure strategy.
Financial Fund Structure
The accounts of the City are organized by fund, each of which operates separately and independently of
one another. The operations of each fund are accounted for with a separate set of self-balancing
accounts that are comprised of assets, liabilities, fund equity, revenues, and expenditures.
Major funds are any governmental fund that has revenues, expenditures, assets and/or liabilities that
constitute more than 10% of the revenues, expenditures, assets, or liabilities of the total governmental
funds budget. Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or
liabilities for the combined governmental funds and enterprise funds budget. Any fund the government
feels is of considerable importance to financial statement readers may also be designated as a major
fund.
Governmental Funds
Governmental funds focus on near-term inflows and outflows of spendable resources. The budgets for
the Governmental Funds are prepared using the current financial resources measurement focus and the
modified accrual basis of accounting. This is the same measurement focus and basis of accounting used
for governmental fund financial statement reporting. Revenues are recognized as soon as they are both
measurable and available. Revenues are considered to be available when they are collectible within the
current period. The City considers revenues to be available if they are collected within 30 days of the end
of the fiscal year. Expenditures are recognized when the related fund liability is incurred, with the
exception of several items. The full listing of these items can be found in the Financial Policies beginning
on Appendix page F-1.
Major Governmental Funds
The General Fund is the City’s primary operating fund. All general tax revenues and other receipts that
are not restricted by law or contractual agreement to some other fund are accounted for in this fund.
General operating expenditures, fixed charges, and capital improvement costs that are not paid through
other funds are paid from the General Fund.
The Debt Service Fund accounts for the financial resources accumulated for the payment of principal,
interest and related costs on long-term debt paid primarily from taxes levied by the City. The fund balance
11
of the Debt Service Fund is reserved to signify that the amounts are restricted exclusively for debt service
expenditures.
The Streets Capital Projects Fund accounts for the costs of street construction and improvements and
traffic signalization made with funds primarily provided by proceeds from the sale of long term debt
(General Obligation Bonds and Certificates of Obligation) and by investing those proceeds.
Non-Major (General) Governmental Funds
Non-major governmental funds include the Economic Development Fund, Efficiency Time Payment Fee
Fund and the Chimney Hill Fund. For financial statement reporting purposes, these funds are reported as
a part of the Governmental Funds. These funds are budgeted as distinct funds. They are prepared using
the current financial resources measurement focus and the modified accrual basis of accounting.
Non-Major Governmental Capital Projects Funds
Non-major governmental capital projects funds are used to account for financial resources to be used for
the acquisition or construction of significant capital facilities. Funds include the Parks and Recreation
Capital Projects Fund and the Facilities and Technology (General Government) Capital Projects Fund.
These funds, combined with the Special Revenue Funds, are reported as Non-Major Governmental
Funds for financial statement purposes.
Special Revenue Funds
Special revenue funds are used to account for the proceeds of specific revenue sources that are legally
restricted to expenditures for specific purposes. Funds include the Hotel Tax Fund ; Community
Development Fund; Wolf Pen Creek (WPC) Tax Increment Financing (TIF) District Fund; Court
Technology Fee Fund; Court Security Fee Fund; Juvenile Case Manager Fee Fund; Police Seizure Fund;
Recreation Fund; Park Land Dedication (Parks Escrow) Funds; the Memorial Cemetery Fund; the
Memorial Cemetery Endowment Fund; the Texas Avenue Cemetery Endowment Fund; the Public,
Educational and Governmental Access Channel Fees Fund (PEG); the West Medical District TIRZ No. 18
Fund; the East Medical District TIRZ No. 19 Fund; and the Drainage Fund. All special revenue funds are
considered non-major and are prepared using the current financial resources measurement focus and the
modified accrual basis of accounting.
Enterprise Funds
Enterprise funds account for the acquisition, operation and maintenance of government facilities and
services that are self-supported by user fees. The budgets for these funds are also prepared using the
modified accrual basis of accounting and the current financial resources measurement focus. The budget
measures the net change in working capital (current assets less current liabilities). Enterprise Fund
financial statements are prepared using the economic resources measurement focus and the accrual
basis of accounting, where revenues are recorded when earned. Expenses are recorded when a liability
is incurred, regardless of the timing of related cash flows. Thus, a measurement focus adjustment is
necessary to arrive at Actual Working Capital because the enterprise funds’ working capital results from
using the economic resources measurement focus and the accrual basis of accounting for financial
statement purposes. The City’s enterprise funds are listed below.
Major Enterprise Funds
The Electric Fund accounts for the activities necessary to provide electric services to the residents of the
City. These activities include administration, distribution system operations and maintenance,
transmission system operations and maintenance, capital improvements, financing, and related debt
service. Billing and collection services are accounted for separately as an internal service fund.
The Water Fund accounts for the activities necessary to provide water services to the residents of the
City. These activities include administrative services, water production and distribution system operations
and maintenance, capital improvements, financing, and related debt service. Billing and collection
services are accounted for as an internal service fund. The Wastewater Fund accounts for the activities
necessary to provide sewer collection and treatment services to the residents of the City. These activities
12
include administrative services, wastewater system operations and maintenance, capital improvements,
financing, and related debt service. Billing and collection services are accounted for as an internal service
fund.
Non-Major Enterprise Funds
The City’s Sanitation Fund and Northgate Parking Fund are non-major enterprise funds. Additionally, the
City has several impact fee funds that are not budgeted. These include the Harley Davidson Area,
Service Area 92-01, Spring Creek Area, Alum Creek Area, and Steeplechase Area Funds.
Internal Service Funds
Internal service funds account for services and/or commodities furnished by a designated program to
other programs within the City. Funds include the Insurance Funds (Property and Casualty, Employee
Benefits, Workers’ Compensation, and Unemployment), Equipment Replacement Fund, Utility Customer
Service Fund, and the Fleet Maintenance Fund. The funds are considered non-major and are budgeted
on the modified accrual basis of accounting.
All Funds
Governmental
Funds Enterprise Funds
Special Revenue Funds
Hotel Tax Fund
Community
Development Fund
Wolf Pen Creek
TIF Fund
Court Technology
Fee Fund
Court Security Fee
Fund
Juvenile Case
Manger Fee fund
Police Seizure
Fund
Park Land
Dedication Funds
Memorial
Cemetery
Endowment Fund
Tx Ave Cemetery
Endowment Fund
Memorial
Cemetery Fund
Drainage Fund
Recreation Fund
PEG Access
Channel Fee Fund
West Medical
District TIRZ
No. 18 Fund
East Medical
District TIRZ
No. 19 Fund
General Fund
(Major Fund)
Debt Service Fund
(Major Fund)
Economic
Development Fund
Efficiency Time
Payment Fee
Fund
Chimney Hill Fund
Capital Projects
Funds
Streets, Traffic,
Sidewalks, and
Trails (Major Fund)
Parks &
Recreation
Projects
Facilities &
Technology
Electric Fund
(Major Fund)
Water Fund
(Major Fund)
Sanitation Fund
Wastewater Fund
(Major Fund)
Northgate Parking
Fund
Capital Projects
Funds
Electric
Water
Wastewater
Internal Service
Funds
Insurance Funds
Utility Customer
Services
Equipment
Replacement
Fleet Maintenance
Fund
City of College Station Fund Structure
13
Net Budget Expenditure Comparison
The table below shows the approved net budgeted expenditures for FY14. Total expenditures are
budgeted to be $255,433,261, which is a 0.80% increase from the FY13 Approved Budget. Transfers
from the fund balance for capital projects in FY14 are budgeted to be $9,937,839 and the net approved
capital budget is $29,701,420. The latter two items will provide a total of $39,639,259 of new budget
appropriation for capital projects.
Fund Approved
FY13 Budget
Approved
FY14 Budget
Percent
Change
General Fund 57,275,844 58,724,217 2.53%
Utility Funds 124,256,773 125,212,639 0.77%
Sanitation Fund 8,143,537 8,221,686 0.96%
Drainage Fund (O&M) 1,392,248 1,648,562 18.41%
Debt Service Fund 12,042,517 12,399,455 2.96%
Hotel Tax Fund 2,239,926 2,963,507 32.30%
Northgate Parking Fund 1,215,654 1,457,011 19.85%
Recreation Fund 1,029,100 1,037,750 0.84%
Police Seizure Fund 40,000 40,000 0.00%
Wolf Pen Creek TIF Fund 1,334,038 1,235,044 -7.42%
West Medical District TIRZ #18 - - N/A
East Medical District TIRZ #19 - - N/A
PEG Access Channel Fee Fund - - N/A
Municipal Court Funds 278,558 260,509 -6.48%
Chimney Hill Fund 725,000 128,983 -82.21%
Community Development Fund 2,934,419 2,258,581 -23.03%
Internal Service Funds - - N/A
TX Ave Cemetery Endowment Fund - - N/A
Memorial Cemetery Endowment Fund 10,000 10,000 0.00%
Memorial Cemetery Fund - 196,058 N/A
Total O&M Expenditures 212,917,614 215,794,002 1.35%
Utilities Transfer to CIP - Utility CIP 7,500,000 6,850,000 -8.67%
Utilities Transfer to CIP - Gen'l Gov't CIP - 752,500 N/A
CD Transfer to CIP 1,078,514 870,790 -19.26%
Equipment Repl Fund Transfer to CIP - 475,000 N/A
Park Land Dedication Transfer to CIP - 400,000 N/A
Gen'l Fund Transfer to CIP 936,229 589,549 -37.03%
Fund Balance/Working
Transfers to CIP 9,514,743 9,937,839 4.45%
General Gov’t CIP 8,103,567 16,176,460 99.62%
Utilities CIP 15,422,623 9,234,273 -40.13%
Community Dev. CIP 633,208 966,272 52.60%
Special Revenue CIP 3,116,061 3,324,415 6.69%
Hotel Tax CIP 3,700,000 - -100.00%
Total Capital Expenditures 30,975,459 29,701,420 -4.11%
TOTAL $ 253,407,816 $ 255,433,261 0.80%
14
Budget Overview
The following sections provide an overview of the Governmental Funds, Enterprise Funds (including
Capital Project Funds), Special Revenue Funds, and Internal Service Funds. The text below focuses on
the various City departments and functions provided by each department. Descriptions of changes to the
base budget and service level increase or decrease requests are included in the text.
Governmental Funds
Police Department
The Police Department provides a number of
services that help keep the community safe.
Services provided include: 1) police patrol with
certified police officers who are assigned to
specific areas of the City and who are
equipped with police vehicles and all
necessary equipment; 2) criminal investigation
for the investigation of reported crimes; 3)
animal control; 4) communications and
emergency medical dispatch support for
police, fire and EMS; 5) short term
jail/detention facilities that reduce the
processing time of arrests; and 6) a recruiting and
training division that serves as a support and
training function for the Department.
The figure above shows the number of major crimes committed in College Station in each year since
2009 and an estimate for 2013. The expected decrease is attributable to the Police Department
concentrating efforts on reducing the number of major crimes.
The Police Department FY14 Approved Budget includes eleven service level adjustments (SLAs). The
first SLA is for a School Resource Officer (SRO) and patrol vehicle for College Station High School in the
amount of $168,698. $82,906 will be used to fund one-time purchases such as the patrol vehicle and
supplies, while $85,792 will cover recurring costs. CSISD will reimburse the City for 75% of all costs
associated with the SRO and this reimbursement is expected to be $126,523 in FY14. The second SLA is
for one Patrol Sergeant position in the amount of $118,678 ($21,378 for one-time expenses and $97,300
recurring). This Patrol Sergeant position will complete the current squad system and ensure each squad
has a designated supervisor. The third SLA will provide the budget needed to retain four patrol vehicles
for one additional year beyond their current replacement schedule for use by the Northgate unit. This is a
more cost effective alternative to purchasing additional vehicles. The impact of this SLA will be a one-time
cost of $4,582 to outfit the vehicles and an ongoing cost of $2,240 for vehicle maintenance. The fourth
SLA will fund one Crime Scene Technician to assist in processing evidence to help to ease the backlog to
ensure action can be taken as quickly as possible. The estimated cost of this position will be $64,151 in
FY14 which includes a recurring cost of $57,635 for salary, benefits, supplies and purchased services.
The fifth SLA will fund the one-time cost of a light remodeling and supplies for a Northgate Satellite Office
in the amount of $21,855. The officers assigned to work the Northgate area do not have an office area to
conduct business and are faced with having to return to the police department for that purpose. Saint
Mary’s Church in Northgate has offered the police department office space in an existing building to use
as a satellite office at no charge. The sixth SLA will add $35,000 to the tactical team’s budget for training,
supplies and equipment needed on a recurring basis. The seventh SLA will add one Detention Officer
position in the amount of $45,385 ($1,586 of which will cover one-time expenses and $43,799 will be
recurring). An overall increase in workload and a Department of Justice facility assessment conducted in
2012 recommended increasing holding facility staffing to allow for a minimum staffing of two detention
officers at all times. The additional position will also aid in the Police Department’s goal of having
detention officers handle all transports to the County Jail to further free up patrol officers for patrol duties.
The above graph illustrates major crime committed in
each year. A “major crime” includes any of the
following: Murder, Sexual Assault, Robbery, Aggravated
Assault, Vehicle Theft and Burglary.
3,420
2,888 3,202
2,581 2,266
2009 2010 2011 2012 2013 est.
Major Crimes
15
The last four SLAs will provide recurring funds for Criminal Investigations operations costs ($4,500),
additional tasers and related maintenance ($15,200), bicycle equipment maintenance ($4,000) and
Recruiting and Training Division operations cost increases for ammunition, targets, etc. ($10,000).
Fire Department
The Fire Department provides services to
College Station and the City of Bryan—through
an automatic aid program—and to rural areas
around College Station through mutual aid
agreements. The Fire Department currently
operates six stations located throughout the
City. The basic services provided by the Fire
Department include: 1) fire response; 2)
emergency medical response; 3) fire
prevention services, including commercial fire
safety inspections and fire prevention training
at local schools and various functions; and 4)
hazardous material response.
The Fire Department opened Fire Station No. 6 in December 2012 to provide improved Fire and EMS
services to the northern part of College Station. Funding for the operations and maintenance costs of the
new fire station, including staffing, training, supplies and equipment has been phased in over several
years. Included in the FY14 approved base budget is one-time funding for Fire Station No. 6 training
needs in the amount of $18,500, and $12,500 for an accreditation site evaluation to be completed in
FY14. This funding was approved in FY13, but was not completed and is therefore included in the FY14
approved base budget.
One SLA is included in the FY14 Approved Budget. The SLA is for funding for one Safety Officer/EMS
Supervisor. In recent years, the staff of the Fire Department has grown with the addition of 18 positions
for the opening of Station No. 6. Adding this position begins a safety program that will help ensure the
safety of fire personnel. The addition of this position will cost $140,108 in FY14, including salary, benefits,
training and supplies, with a recurring cost of $121,241. Ultimately, a new Fire Chief will determine how to
fully implement the safety program. The Fire Department also requested funding for a new Hazardous
Materials Vehicle. This vehicle is not in the approved budget, but is one of the items proposed to be
added mid-year if additional resources become available as the result of pending real estate sales that
are expected to occur.
Public Works Department
The Public Works Department consists of the following divisions: Capital Projects, Facilities Maintenance,
Streets Maintenance, Traffic Signals, Traffic Signs, Irrigation Maintenance and Administration. It is also
responsible for refuse collection as well as fleet and drainage maintenance. Public Works
Administration Division is responsible for the daily administrative functions of the department.
The Traffic Engineering Division conducts and reviews traffic engineering studies and plans and
evaluates on-street parking throughout the City. Additionally, the Traffic Engineering Division engages in
public education, special programs, and project management of related capital projects. Two SLAs are
included in the FY14 Approved Budget. The first SLA for $50,000 is for traffic studies to be completed at
intersections and along roadways in the City. These studies will include signal warrant studies, multi-way
stop warrant studies, sight distance studies, traffic counts, etc. The second SLA, in the amount of
$97,106, is for the addition of a Traffic Engineer position. The Traffic Engineer will assist with responding
to citizen complaints, reviewing the development of construction drawings, conducting field reviews of
traffic control installations and proactively evaluating the City’s transportation system plans.
The Facilities Maintenance Division provides support services to City departments through the
maintenance of City facilities. This includes heating, ventilation and cooling systems. Additionally,
Facilities Maintenance personnel perform minor building construction and remodeling activities. The
Division also repairs and/or replaces equipment in a timely manner. An SLA in the amount of $51,816 is
included for the addition of one Facility Maintenance Technician. Over the last few years, numerous
5,367 5,646 6,090 6,039 5,969
2,008 2,301 1,813 2,175 2,143
2009 2010 2011 2012 2013 est.
Incidents Dispatched
EMS FIRE
16
facilities, parking lot lighting, trail lighting, ball field/soccer field lighting have been added to the Facility
Maintenance staff’s workload, as well as an increase in total building square footage. This position is
needed to help maintain this increase, and to begin the transition from reactive maintenance to
preventative maintenance. In addition, an SLA in the amount of $40,000 is included for City building roof
replacements where the 15 year roof warranties are expiring during 2014. Also included in the Facilities
Maintenance budget is $150,000 that will be used for building repairs that may result from the facilities
study that is currently in progress.
The Capital Projects Division is responsible for the administration of the City’s capital improvement
plan. This includes the management of projects approved with bond elections such as streets, fire
stations, libraries, and others. Several of the capital projects for public utilities such as Electric, Water,
Wastewater, and Drainage are also handled in this division.
The Streets Maintenance Division of the Public Works
Department strives to ensure that the street system within the
City of College Station is properly maintained. This is done
through a number of programs, including a street
rehabilitation program that addresses street repair before
more expensive reconstruction measures are needed. The
Streets Maintenance Division coordinates with the
Engineering and Capital Projects Divisions to plan and
develop major street projects. The Streets Maintenance
Division also provides other routine maintenance services
such as pothole patching and crack sealing. The
effectiveness of this service is measured by the average
pavement rating of the City’s streets. The citywide average
pavement rating for 2013 is an 86 out of 100, which means that city streets are in good condition overall.
A decision matrix is used to determine the maintenance strategy for a particular roadway and is based
upon the type of distresses present, the density of the distresses, and the roadway classification. Funding
is included in the FY14 budget for the Division’s pavement maintenance and rehabilitation plan that was
developed in 2013.
Three SLAs are included in the approved budget for the Streets Maintenance Division. One SLA, in the
amount of $100,000, is for additional funding to rehabilitate and upgrade streets to City standards as
identified in the City’s Annual Street Maintenance Plan. This will provide additional funds for corrective
and preventative maintenance. The second SLA for $45,250 is for additional funding for the replacement
and upgrade of a 2005 Leeboy 7000 asphalt paver. The current asphalt paver is starting to become a
safety concern as well as requiring increased maintenance. The upgraded paver will allow street crews to
operate more efficiently and better meet the paving needs identified in the Streets Maintenance Plan. The
current asphalt paver is scheduled for replacement in FY14 and the funds that have been set aside for its
replacement are available in the Equipment Replacement Fund. This SLA will provide budget for the
additional funds needed for the upgrade to an 8515-C Leeboy asphalt paver. Lastly, an SLA was
approved for a GPS vehicle tracking system that will allow real time vehicle tracking, maintenance
notification and alerts with anticipated reduced operational costs, maximized route efficiency and higher
productivity gains. It is estimated that the total cost of the GPS vehicle tracking system will be $32,841.
The cost will be split between the Streets Maintenance Division, the Traffic Signals Division, and the
Sanitation Fund.
The Irrigation Maintenance Division is responsible for the city-wide maintenance and repair of all
irrigation lines and equipment outside of those maintained by Parks and Recreation. This division’s
primary goal is to implement water conservation efforts consistent with the Green College Station Action
Plan.
The Traffic Signs & Markings and Traffic Signals divisions in College Station service and maintain
integral traffic flow control mechanisms throughout the City. The system is critical to City operations, most
notably during peak traffic times such as the very busy Texas A&M football season. These divisions are
also responsible for maintaining and repairing traffic signals and school warning devices in order to
provide safe and efficient movement of vehicles and pedestrians. An SLA in the amount of $15,000 is
969,806
489,008
683,884 770,849
616,940
2009 2010 2011 2012 2013
Streets Maintenance Division:
Number of Asphalt Failure Repairs (square feet)
17
included in the Traffic Signs and Markings Division for additional signs and marking equipment. Pavement
markings, especially thermoplastic materials such as stop bars, crosswalks, arrows, etc. require a clean
and primed surface particularly on concrete streets. The division needs equipment that can prepare the
roadway surface for these types of markings. This additional equipment will allow the workers to do small
pavement markings projects and larger signs projects, minimizing the chance for safety-related issues.
Lastly, an SLA was approved for the Traffic Signals Division’s portion of the GPS vehicle tracking system
described above in the Streets Maintenance Division section of this summary.
Parks and Recreation Department
The Parks and Recreation Department (PARD) is responsible for College Station park facilities and
recreational programs. The PARD budget is split between the Recreation Fund and the General Fund.
The Recreation Fund includes Sports Programs, Aquatics, Xtra Education programs and Teen and Senior
programs. The remaining Parks and Recreation activities, such as maintenance of park facilities,
heritage programs, athletic tournaments, special events at the Wolf Pen Creek Amphitheater and other
park locations throughout the City, and cemetery maintenance and operations are budgeted in the
General Fund.
Recreation Fund Divisions:
Each program within the Recreation Fund has a fully costed budget, which not only includes revenue and
direct costs, but also includes indirect administrative costs, field costs, General and Administrative
transfers, as well as the subsidy provided by the General Fund.
The Sports Division includes programs such as Adult Softball, Adult Volleyball, Youth Basketball, Youth
Football, Youth Volleyball, Adult Kickball, Challenger Sports, Tennis, Summer Track and several non-fee
programs.
The Instruction Division is comprised of the Xtra Education Program which provides citizens of all ages
the opportunity to enhance their quality of life through various continuing education programs that are
offered at various sites throughout the City.
The Southwood Center and Lincoln Center Division - Several teen and senior activities take place
daily at the Southwood Center and the Lincoln Center is a community/recreation center that provides
positive programming and serves as a satellite center for social services.
The Conference Center Division was closed on July 6, 2012 due to the discovery of significant
structural damage that threatened public safety. All costs associated with maintaining the Conference
Center facility were moved to the General Fund Parks Operations budget. The 3 full-time Conference
Center positions have been eliminated in the FY14 Approved Budget; however the funding for these
positions was removed in the FY13 Revised Budget. All positions were vacant in FY13 as two employees
transferred to other positions within the department and one retired.
The Aquatics Division supports three City pools,
programs at the CSISD Natatorium, the splash pad at
the Lincoln Center, swim lessons, water fitness, the
swim team and the stroke clinic.
The PARD Recreation Fund budget includes one
approved SLA which will increase the budget by
$13,600. These funds will be used for one-time
equipment and amenities replacements at Adamson
Lagoon and Southwood pool.
The base budget also includes a one-time payment
of $30,000 to College Station Independent School
District (CSISD) to true-up costs for the FY13
operations of the CSISD Natatorium.
The above graph illustrates the attendance
at City pool facilities.
138,785
93,302
114,458
144,059 142,074
FY09 FY10 FY11 FY12 FY13
Pool Attendance
18
General Fund Divisions:
The Parks and Recreation Department (PARD) Administration Division serves as the primary point of
contact for customers and provides administrative support to the rest of the department. This division
also provides coordination, design and administration of some of the parks and recreation capital
improvement projects, graphics support, marketing development, emergency shelter operations and
website administration.
The PARD Recreation Division oversees Youth and Adult Athletics, Aquatics, Instruction programs,
Tournament events and Kids Klub. The Kids Klub is an after school care program, operated in
collaboration with the College Station Independent School District (CSISD).
The PARD Special Facilities Division includes the coordination of Heritage events. Additional budget
for Heritage Programs, including a 0.5 FTE, is a component of the City Secretary’s Office budget.
The Parks Operations and Cemetery Division is responsible for maintenance and operations of the
City park facilities, athletic facilities, selected streetscape areas, the City Cemetery and the Memorial
Cemetery. This division also provides support for special events, programs and other City activities. In
FY13, the Parks and Recreation Department outsourced cemetery mowing. This included in the
elimination of 3 full-time vacant positions and resulted in a net savings of approximately $52,217.
The PARD General Fund budget includes eight approved SLAs, seven of which are for one-time
expenditures. The first SLA will increase the Parks Operations and Cemetery operations and
maintenance budget, on a recurring basis, by $50,000. The $50,000 will cover significant increases in the
cost of pesticides and other chemical supplies as well as some maintenance, crew uniforms and safety
boots. The next five SLAs will fund one-time improvements and replacements at various parks and
include court resurfacing ($50,000), playground equipment and resurfacing ($75,000), park amenities
replacements and improvements ($35,000), pavilion repairs and replacements ($25,000) and athletic field
maintenance equipment ($20,000). The final two SLAs will fund one-time expenditures that will be
reimbursed with Hotel Tax Funds. In 2014 and 2015 College Station will host the Texas Amateur Athletic
Federation (TAAF) Games of Texas. The first SLA, for $50,000, will fund the TAAF Games of Texas for
2014. Funds for the 2015 games are expected to be proposed for the FY15 budget year. The final SLA,
for $105,000, will fund a part-time tournament crew for FY14 to cover the large number of tournaments
being hosted at PARD facilities.
Larry J. Ringer Library
The Larry J. Ringer Library facility is overseen by the
City’s Parks and Recreation Department. This facility is
operated in collaboration with City of Bryan, which
provides staffing for the College Station facility. The graph
to the right illustrates the circulation of the College Station
Library over the last several years. The Library FY14
Approved Budget is $1,085,099.
Planning and Development Services
Department
The Planning and Development Services Department provides oversight for development planning within
the City of College Station. Planning and Development Services consists of the following components:
Planning & Development Administration, Community Development, Engineering, Code Enforcement,
Neighborhood Services, Northgate District, and Strategic Planning. Planning and Development Services
reinforces compliance with zoning, subdivision, and drainage regulations as well as other City ordinances.
This department works with citizens and other City departments to ensure City development in a manner
consistent with policies established by Council. Planning and Development Services continues to identify
and implement opportunities for streamlining processes within the department.
The FY14 Approved Budget for Planning and Development Services includes four SLAs. $50,000 is
included for City’s Comprehensive Plan update. The City's Comprehensive Plan calls for a Five-Year
Update/Evaluation and Appraisal Report to identify the successes and shortcomings of the Plan, consider
424,490 435,730 438,128
389,904 386,159
FY09 FY10 FY11 FY12 FY13
Library Circulation
19
changing conditions, and recommend appropriate modifications. Preparation of the Report will include
public engagement and the creation of a task force to review and recommend any modifications. The
Report and process should result in an amended Comprehensive Plan, including an assessment of any
new information which led to updating any of the goals, strategies and/or action recommendations. This
SLA includes funds for an updated traffic demand model, meeting supplies, public notification, and
printing costs to complete the five-year update.
The second SLA, in the amount of $25,000, is for the implementation of components of some of the
Neighborhood Plans. As part of the effort to implement the Comprehensive Plan, several neighborhood
plans have been adopted by Council that involved the input of hundreds of residents and property owners
to address the particular needs and opportunities of their area of the City. Additional funding resources
are necessary to facilitate the implementation of these plans to achieve the objectives anticipated by the
plans and expected from residents and property owners.
The third approved SLA, in the amount of $100,000, is for the development of an Americans with
Disabilities Act (ADA) transition plan. This SLA would provide the funding to hire a consultant to perform a
self-evaluation of the City's programs and services to determine compliance with the non-discrimination
regulations established by Title II of the ADA. These regulations mandate that each public entity is
required to examine activities and services, identify problems or physical barriers that limit accessibility by
the disabled. Additionally, the City is required to prepare an ADA Transition plan that provides a detailed
description of any structural or physical changes required to make programs accessible. Examples
include buildings, ramps, sidewalks, parking spaces, and signage.
The fourth SLA, in the amount of $16,510, will fund a part-time (non-benefitted) Code Enforcement Officer
for strategic code enforcement activities (such as targeted parking enforcement, number of unrelated
individuals in a single family home, and commercial properties). This position will also be used to address
code enforcement issues identified in various neighborhood plans.
Information Technology Department
Information Technology (IT) implements and maintains the technology and computer based information
systems used by all City Departments. The IT department includes IT Administration, Technology
Services (formerly Management Information Services (MIS)), Business Services, Network Services,
Geographic Information Services (GIS), E-Government, Mail, and Communication Services. IT has
implemented several organizational changes to help streamline operations within the department.
Three SLAs were approved for the IT Department. The first SLA was created in conjunction with the
department’s reorganization and streamlining plan, where it was determined an additional Technology
Services Specialist position was needed. The Technology Services Specialists provide direct support to
City staff for all desktop hardware and software requirements. This includes, but is not limited to, desktop
computers, laptop computers, printers, scanners, monitors, all desktop/laptop software applications and
programs. Approximately $25,000 in salary and benefits savings was achieved in the reorganization that
was used toward the funding of this position, resulting in a net FY14 budget increase of only $37,057. The
second approved SLA in the amount of $13,000 is for a one-time expenditure for Advanced
Authentication software for users to access city network resources from unsecure or remote locations.
The Criminal Justice Information System (CJIS) requires that Advanced Authentication be implemented
for Police Department patrol vehicles by September 2014. Additionally, the Payment Card Industry Data
Security Standard 8.3 requires the incorporation of two-factor authentication for remote access (network-
level access originating from outside the network) to the network by employees, administrators, and third
parties. The recurring cost for this SLA will be $1,000. The final SLA for the IT Department is a reduction
SLA in the amount of $4,000 resulting from the decrease in cost of annual maintenance required for the
IT Service Management Software Solution (ITSM) system implemented in FY13.
Also included in the FY14 IT budget is $29,286 for the upgrade of the TeleWorks (TWI) interface. The
City’s Court online payments and Utility phone payments are facilitated by this interface and the current
system is at its end-of-life. The upgrade includes transitioning the system to a vendor hosted (i.e. cloud)
solution. Lastly, $147,301 is included in the IT budget for the replacement of most of the Audio/Visual
electronic equipment in the Council Chambers. This includes projectors, the audio system and potentially
20
the installation of additional capability such as electronic voting. One third of this cost will be covered with
Public, Educational and Governmental (PEG) Channel Access Fees that have been collected.
Fiscal Services Department
The Fiscal Services Department provides fiscal administration, accounting, treasury, purchasing,
budgeting and financial reporting services to the City. This department also oversees the operations of
the Municipal Court and Utility Customer Service.
Treasury handles cash and debt issues for the City while ensuring all funds are prudently invested. The
Accounting and Purchasing Divisions work closely together to ensure that purchases are properly made
and recorded. Municipal Court collects fines and fees for the City while providing the City with
administration for cases filed for enforcement of Class C misdemeanors. The Office of Budget and
Financial Reporting prepares, monitors, and reviews the annual budget, coordinates the annual audit and
prepares financial reports.
The FY14 Approved Budget for Fiscal Services includes two SLAs. The first SLA is for the addition of a
Municipal Court Clerk certification pay, which will be an ongoing cost of $8,304. The second SLA is for
one-time funds, in the amount of $25,170, to update or replace the Purchasing Online Bidding System.
The FY14 Approved Budget for Fiscal Services is $3,085,697.
General Government Department
The General Government Department includes many of the administrative functions of the City.
The Mayor and Council Division accounts for expenditures related to Council functions such as
education and training.
The City Secretary Division is responsible for elections, records management, City Council support and
other activities.
The Internal Auditor Division conducts independent financial and performance audits to provide City
Council and the Mayor with objective information to assist in determining whether governmental
operations are adequately controlled and to assure that a high degree of public accountability is
maintained.
The City Manager Division is responsible for the day to day operations of the City, making
recommendations to the City Council, and providing short and long-term direction to the organization.
$13,772 was added to the FY14 base budget to cover relocation expenses, computer hardware and data
plans for the new City Manager.
The Legal Division provides legal services and support to City Council and City staff. Among the
services provided by this office are legal advice, contract writing, and litigation.
The Public Communications (PC) Division provides for the dissemination of City information through
various media outlets. The PC budget includes the allocation of resources used for media and marketing
related services. The PC Division currently works with all city departments to develop many media-related
items. In FY13, the PC Division took the lead on the City’s 75th Anniversary awareness and exhibit.
The Human Resources Division consists of Human Resources and Risk Management (which is funded
by the Insurance Funds). The Human Resources Division is responsible for the strategy and
implementation of the compensation and benefits program for all employees. The division also manages
the recruiting and hiring of qualified candidates for City positions. In addition, policy interpretation and
performance management programs are coordinated through Human Resources. The Risk Management
function seeks to limit the exposure of the City to physical and financial losses through a number of
programs that address worker safety. The Human Resources FY14 Approved Budget includes two SLAs.
The first SLA will increase the budget by $30,000 for the City-wide training program. The second SLA, in
the amount of $3,837, will be used to purchase supplies and professional services for an HR Specialist
position. This position is approved to be added in FY14 and will be budgeted in the Employee Benefits
Fund. Also included in the base budget is the reclassification of the Employee Benefits Coordinator
21
position (in the Employee Benefits Fund) to an HR Administrator in the General Fund Human Resources
Division.
Other General Fund Expenditures
There are a number of expenditures budgeted in the General Fund that do not fall under the purview of
any one department. Miscellaneous expenditures within the General Fund include $1,192,046 for public
agency funding, $46,667 for consulting services and $316,943 for contingency. Also included in the
General Fund approved budget is a $589,549 transfer for capital projects. These capital projects are
discussed in more detail in the General Government Capital Projects section of this overview. In addition,
$233,840 is included and reflects the transfer of Public, Educational and Governmental (PEG) Channel
Access Fee funds from the General Fund to the newly established PEG Fund. Legislative changes now
require that the PEG fee be accounted in a separate fund. Lastly, a net total of $1,650,326 in additional
interfund transfers is included in the FY14 Approved Budget. This includes an interfund transfer of
$2,215,560 from the General Fund the Recreation Fund for the Recreation Fund subsidy. A detailed list of
the non-departmental budgeted expenditures can be found in Appendix I.
Debt Service Fund
The Debt Service Fund is used to account for ad valorem tax revenue collected to pay for authorized
general government debt. The approved debt service portion of the ad valorem tax totals 19.3053 cents
per $100 valuation, which accounts for approximately 45.3% of the tax levy. This reflects a reduction of
approximately 0.3 cents from the FY13 debt service portion of the tax rate.
Economic Development Fund
The City created an Economic Development Fund to account for resources and expenditures directed at
providing incentives for businesses and industries that are planning to locate in College Station.
Resources set aside for economic development purposes will be transferred into this fund and remain in
the fund until expended. General Fund dollars in the amount of $400,000 are budgeted to be transferred
into the Economic Development Fund in FY14. Expenditures in the amount of $998,900 are approved in
this fund for economic development cash assistance incentives.
Efficiency Time Payment Fee Fund
The Efficiency Time Payment Fee can be used for the purpose of improving the efficiency of the
administration of justice in College Station. Anticipated revenues in FY14 total $8,251. Total approved
expenditures are $4,000 for the printing and distribution of collection notices, as well as for the purchase
of software to interface with TxDOT.
Chimney Hill Fund
The Chimney Hill Fund accounts for the receipt and expenditure of funds received by the City for the
operation and maintenance of the City’s Chimney Hill property. Revenues from all rents and royalties are
estimated to be $410,327 in FY14. The City currently receives rent revenue from several businesses that
are renting spaces in the Chimney Hill property. Investment earnings are anticipated to be approximately
$4,421. The total approved FY14 revenue budget is $414,748. Budgeted expenditures in the Chimney Hill
fund include $80,000 for facilities maintenance in FY14. This includes funds for utilities and building
maintenance costs of the Chimney Hill property. Property taxes paid out of this fund are anticipated to be
$48,983. Total approved FY14 expenditures are $128,983.
Enterprise Funds
Electric Fund
College Station's Electric Utility provides for the construction of new facilities needed to extend electrical
service to new consumers, performs repairs and maintenance as needed to maintain the electric system,
and installs and maintains street lights and rental lights. Electric Utility personnel maintain over 20 miles
of electric transmission lines, 6 electrical substations, and over 450 miles of overhead and underground
electric distribution lines.
Three Service Level Adjustments (SLAs) are included in the FY14 Approved Budget. The first SLA, in the
amount of $183,788 is for the addition of an Assistant Director position. Power supply, long and short
22
range planning, reliability, and complex growth and service issues have increased the complexity of the
requirements on the management team for the Electric Utility and the addition of a second Assistant
Director position is needed to help manage these critical functions. The second SLA, in the amount of
$33,000, is for support agreement related to the Dispatch Facility’s Siemen’s SiPass System. This system
consists of hardware and software that monitors and controls physical access to critical facilities. This
protection is required by the Federal Energy Regulatory Commission (FERC)/North American Electric
Reliability Corporation (NERC) Critical Infrastructure Protection regulations. The third SLA, in the amount
of $16,500, is for a Network Firewall Maintenance Agreement. This agreement is required to support and
maintain the multiple network firewall devices that protect the Electric Division operational networks.
In addition to the SLAs outlined above, several items with no net budget impact were incorporated into
the FY14 Approved Budget. Budget to cover the costs associated with these items was reallocated from
various existing budgeted line items. The first of these is for a Cyber Vulnerability Assessment. The City
of College Station is required by FERC/NERC Critical Infrastructure Protection regulations to perform a
Cyber Vulnerability Assessment at least annually. This third party assessment evaluates the vulnerability
of Electric Division operational networks to accidental or directed cyber attacks. The second item is for a
Network Support Agreement. This agreement is necessary to support the City of College Station's
Dispatch Operations/SCADA group's responsibility to maintain and upgrade its operational networks. The
FY14 Approved Budget also includes the reallocation of budget from the Solar Photovoltaic Rebate
Program to the Energy Back II and Good Cents Homes programs. The Energy Back II and Good Cents
Homes programs provide a higher rate of return for the Electric Utility by reducing demand, particularly
during very hot and very cold weather. The programs will be revamped with slightly higher rebate
amounts for the purchase of energy efficient air conditioning systems and the building of energy efficient
homes in order to encourage even higher participation. Again, the budget for these items was reallocated
from existing line items and there is no net impact on the budget related to these changes. No rate
increase is included for the Electric Fund in FY14.
Water Fund
The City of College Station has the capacity to produce approximately 30 million gallons per day of
potable water. The Water Division has developed high standards of reliability that assures customers’
needs are met with a water supply that meets or exceeds all federal and state mandated standards. As a
City enterprise, the full cost of service for water production, transmission and distribution is recovered by
charging customers for consumption on a per unit basis.
Eight SLAs are included for the Water Fund in the FY14 Approved Budget. The first SLA, in the amount of
$250,000, is for a five year update to the Water Master Plan as approved by Council in 2010. Due to the
significant changes in the City’s water growth patterns, the update is needed to re-evaluate growth
projections/demands, convert the City's current steady-state water model to an extended-period
simulation water model, and develop a capital improvements outlay that will increase system capacity for
the future. The second SLA is for the purchase of a heavy duty truck and trailer that will be used to haul
excavation equipment to various points within the service area on a daily basis. The trucks and trailers
currently used are not adequate for the weight of the items being hauled. The cost of this SLA is $61,407.
The third SLA, in the amount of $12,480, is for the addition of Operator Certification pay. The
establishment of this pay program will provide an incentive for Operators to earn a license in an area not
required by their job description. This will allow Operators to be cross-trained in another division and to
legally contribute in other areas of the Water Services Department (WSD) thus increasing the personnel
available in an emergency and reducing the total number of personnel needed to assure an appropriate
response. The fourth SLA is for the addition of a Regulatory Compliance Coordinator position. The
incumbent in this position will assist the Environmental Manager in developing plans and strategies to
meet present and future federal and state regulations and programs and will coordinate and monitor
compliance with local, state and federal regulatory requirements for the WSD.
In addition to the above, several SLAs have been approved for facility improvements. These include an
SLA in the amount of $105,000 for gate and fence improvements at well field sites. These improvements
will result in increased security at remote sites. The next SLA is for the purchase and installation of a new
Audio/Video (AV) system at the Carters Creek Wastewater Treatment Plant. Replacement of the old
system is recommended due to the difficulty in switching between source feeds for the projection system.
These improvements should eliminate the need for having a technician available to assist in setting up for
the various presentations made at this facility. Also included is an SLA for the replacement of security
23
cameras at various water and wastewater facilities. Existing analog cameras and recording devices have
reached their end of life expectancy. This project is for the purchase and installation of new devices by a
qualified installation firm and configuration of the system to achieve optimal results. Lastly, an SLA is
included for the installation of multiple power monitoring devices throughout plant operations in order to
correlate actual usage to production and overhead facilities to help reduce electrical cost. The monitors
will be connected to the SCADA System to export data to a database that can be integrated with
CityWorks to allow for easier analysis.
No rate increase is included for residential or commercial users in the Water Fund in FY14. However,
updates to the City’s water tap fees have been included. The revised fees are intended to cover the
actual cost of making a new service connection. Phasing in of the new water tap fees over a three year
period is being projected. The changes have been discussed with and are supported by the Home
Builders’ Association. The impact on the revenue is projected to be minimal.
Wastewater Fund
Effective sanitary sewer collection and treatment is essential to public health in an urban environment.
Over the last several decades, standards have increased for this infrastructure. Past upgrades to the
Carters Creek Wastewater Treatment Plant were directly related to changing standards. As the system
continues to grow, additional capital will be needed. The existing system will have to be maintained with
line replacements and plant enhancements and expansions. Wastewater services are provided as an
enterprise function with service related fees paying for the cost of service.
The FY14 Approved Budget includes six SLAs in the Wastewater Fund. The first, in the amount of
$80,000, is for a contract with a firm to aid in the Texas Pollutant Discharge Elimination System discharge
permit renewal for Carters Creek, Lick Creek, and Carter Lake Wastewater Treatment Plants. The
objective is to identify operational changes and facility upgrades to meet a future anticipated permit
restrictions on total phosphorus, total nitrogen, whole effluent toxicity, and total dissolved solids and to
coordinate these changes with future capacity expansion. This portion of the evaluation is for the creation
of the documentation needed by the Texas Commission on Environmental Quality (TCEQ) for the Texas
Pollutant Discharge Elimination System (TPDES) Permit renewal packages, and defining potential
process alternatives that could contribute to both nutrient removal processes and overall plant
expansions. This evaluation will aid the WSD in determining capital budgets and future plant layouts. The
second SLA, in the amount of $10,400, is for the addition of Operator Certification pay. The establishment
of this pay program will provide an incentive for Operators to earn a license in an area not required by
their job description. This will allow Operators to be cross-trained in another division and to legally
contribute in other areas of the Water Services Department (WSD) thus increasing the personnel
available in an emergency and reducing the total number of personnel needed to assure an appropriate
response. A third SLA is included for an evaluation of the current state of reclaimed water in College
Station and to provide recommendations for build-out of a complete system. This evaluation is to help
develop an overall strategic plan for maximizing College Station's reclaimed water services.
Consistent with the Water Fund, several Wastewater SLAs have been approved for facility improvements.
These include the purchase and installation of a new Audio/Video (AV) system at the Carters Creek
Wastewater Treatment Plant. Replacement of the old system is recommended due to the difficulty in
switching between source feeds for the projection system. These improvements should eliminate the
need for having a technician available to assist in setting up for the various presentations made at this
facility. Also included is an SLA for the replacement of security cameras at various water and wastewater
facilities. Existing analog cameras and recording devices have reached their end of life expectancy. This
project is for the purchase and installation of new devices by a qualified installation firm and configuration
of the system to achieve optimal results. Lastly, included in the approved budget is an SLA for the
installation of multiple power monitoring devices throughout plant operations in order to correlate actual
usage to production and overhead facilities to help reduce electrical cost. The monitors will be connected
to the SCADA System to export data to a database that can be integrated with CityWorks to allow for
easier analysis. No rate increase is included for the Wastewater Fund in FY14.
24
Sanitation Fund
The Sanitation Division of Public Works
provides services that meet the City’s solid
waste collection needs. These services
include providing residential containers,
curbside recycling, brush and grass clipping
collection, street sweeping and the removal
of waste. Commercial services are also
provided to local businesses and includes
collection in small and large containers.
Customers with greater volumes have the
option of using roll-off containers that are
serviced by front load collection equipment.
Revenues for FY14 in the fund are estimated to be $8,266,598. This reflects a 7.13% increase over the
FY13 Revised Budget. This is due primarily to the inclusion of a 15% rate increase for commercial
customers. This rate increase is necessary to provide the resources needed to provide Sanitation
services to commercial customers. It is anticipated a similar increase will be needed next year as well.
This will be the first increase in commercial sanitation rates since 2006.
The budget for residential and commercial Sanitation operations for FY14 is $6,532,371. Included in this
amount are two approved SLAs. The first SLA will fund the maintenance and on-going costs associated
with a Brush Roll-off Truck that will be purchased for residential collection. Continuous growth in the City
and further trips to the landfill have generated a level of demand that requires an additional truck to be
added in order to continue providing customers with once per week residential heavy brush collection.
The total estimated cost of the vehicle is $138,108. The amount included in the Sanitation budget,
$23,108, primarily reflects the on-going costs associated with the vehicle. In an effort to mitigate the initial
financial impact on the Sanitation Fund, the actual purchase of the vehicle will occur out of the Equipment
Replacement Fund. The Sanitation Fund will reimburse the Equipment Replacement Fund for the cost of
this vehicle in future years. The second SLA is for a residential and commercial collections vehicle GPS
tracking system. The GPS tracking system uses satellite monitoring technology, along with wireless
networking, to allow the effective management of the fleet from any internet-connected computer. This
system will be beneficial to the City with its many features such as: real time vehicle tracking, history
tracking, maintenance notification and alerts, various reporting features to include speed reports, stop
reports, idle reports and event reports.
Budgeted non-operating expenditures are $909,012. Included in this amount is $722,034 for the utility
transfer to the General Fund as well as $400,960 for the Twin Oaks Landfill debt service payment. The
expenditure for the debt service payment will be offset by reimbursement received from the Brazos Valley
Solid Waste Management Agency, Inc. (BVSWMA, Inc.). The non-operating expenditure budget also
includes street-sweeping costs. Beginning with FY14, this cost will be offset by transfers from the General
Fund and the Drainage Fund. Additionally funding in the amount of $46,240 is included in the Sanitation
Fund for Keep Brazos Beautiful (KBB). KBB is dedicated to beautification and litter abatement. The total
FY14 approved expenditures for the Sanitation Fund are $8,221,686.
Northgate Parking Fund
The Northgate Parking Fund accounts for parking operations in the Northgate district of the City. This
includes the surface parking lot on Patricia Street, the College Main Parking Garage and on-street
parking in the district. FY14 estimated revenues from parking fees are $1,138,752 and estimated
revenues from fines are $205,303. FY14 parking fee revenue is anticipated to increase over the FY13
Revised Budget in part due to the updated Northgate parking rate fee schedule that was implemented in
August of 2013. The rate adjustments focus on peak rates and special events and are intended to raise
the revenue needed to support the Northgate Parking Fund while having a minimal impact on Northgate
businesses. Other revenues in this fund include investment earnings, miscellaneous revenue, and a one-
time transfer from the General Fund. This transfer is needed to offset the cost of the capital project
expenditures anticipated to occur in FY14.
22,191 21,406
28,451
22,775
28,991
25,614
38,709 36,245 36,558 35,133 34,608
26,859
2008 2009 2010 2011 2012 2013 est.In TonsRefuse Collected
Residential Commercial
25
Budgeted expenditures for Northgate District operations are $540,514. Also included in the Northgate
Parking Fund is budget related to non-parking costs in the amount of $193,001. This budget is included in
the Northgate Parking Fund as these functions are handled by the Northgate Parking staff. However,
funds are budgeted to be transferred from the General Fund to offset this cost. Two SLAs are included in
the FY14 Approved Budget. The first, in the amount of $15,000, is parking garage signage that is needed
to help patrons successfully navigate the various levels of the garage. The parking garage is over ten
years old and many of the original signs have been damaged or removed. The second SLA is for the
installation of eight new parking meters and vehicle sensors on the new section of Church Street (near its
intersection with University Drive). These street meters will have a one-time cost of $9,400 and an
ongoing cost of $1,560.
The Northgate Parking Fund began to fully cover the Parking Garage debt service in FY10. Included in
the Northgate Parking Fund approved budget is $462,463 for the debt service payment related to the
College Main Parking Garage. Budget is also included for two projects at the Parking Garage. The first is
for the installation of Thermal and Moisture Protection and the second is for the Resurfacing of the
Northgate Parking Lot. The Thermal and Moisture Protection project is for the repair and/or replacement
of joint sealants at critical locations and the installation of a new traffic membrane on the 4th floor (roof) of
the parking garage. The Resurfacing project consists of a new asphalt surface for the Northgate Parking
Lot. Total approved Northgate Parking Fund expenditures are $1,457,011.
Special Revenue Funds
Hotel Tax Fund
The City receives a tax of 7% on room rental rates from persons staying in hotels within the City. The
City’s use of Hotel Tax funds is limited by State law to be used for the promotion of tourism in the City of
College Station. The approved FY14 budget includes $966,167 for City Operations including Wolf Pen
Creek event operations and other PARD programs and events that are eligible for Hotel Tax Funds. This
includes annual funding in the amount of $200,000 for soliciting and hosting of sports tournaments in
College Station.
A total of $1,947,340 of Hotel Tax funding is included in the FY14 Approved Budget for Outside Agencies.
This includes $1,379,340 for the Bryan/College Station Convention & Visitors Bureau (CVB) for
operational, sales/marketing, promotional, servicing and business development elements; $25,000 for the
Bryan/College Station Chamber of Commerce; and $128,000 for the CVB Grant Program. At the direction
of City Council, the amounts that were budgeted for the Brazos Valley Bowl and the Northgate District
Association advertising have been included as part of the CVB Grant Program funding in the FY14
Approved Budget. Also included in the FY14 Approved Budget for Outside Agencies is $100,000 for the
Arts Council of the Brazos Valley (ACBV) operations and maintenance. At the direction of City Council,
$50,000 of the O&M funding for the ACBV is budgeted in the Hotel Tax Fund and $50,000 of the ACBV
O&M funding is budgeted in the General Fund. Also included in the Hotel Tax Fund is $365,000 for ACBV
Affiliate Funding. At the direction of City Council, the $65,000 that was budgeted for the George Bush
Presidential Library has been included as part of the ACBV Affiliate Funding in the FY14 Approved
Budget.
Two service level adjustments were approved with the FY14 budget; the first is for $105,000 to be used
for part-time staff to work tournaments throughout the year. The second SLA, in the amount of $50,000, is
for expenses related to the Texas Amateur Athletic Federation (TAAF) Games of Texas.
Community Development Fund
Community Development helps provide low cost housing and other public assistance through Community
Development Block Grant (CDBG) and Home Grant funds from the federal government. These funds are
used to assist low to moderate-income residents of College Station. Assistance is provided through
housing services, public agency funding, public facility improvements, and community development
activities.
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Wolf Pen Creek (WPC) TIF Fund
The Wolf Pen Creek Tax Increment Finance (TIF) Zone generates revenues that must be utilized within
the Wolf Pen Creek District. The TIF expired December 31st, 2009. A total of $1,235,044 has been
estimated for a payment in FY14 to College Station Independent School District for the balance of the
school district's portion of unspent WPC TIF funds. The WPC TIF Fund will be closed following the
expenditure of the balance of the funds, which is estimated in FY14.
West Medical District TIRZ No. 18 Fund & East Medical District TIRZ No. 19 Fund
In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to
include the College Station Medical District Master Plan. To realize the vision and economic development
opportunities included in the Master Plan, significant barriers to development must be overcome. These
barriers include, but are not limited to lack of basic infrastructure (potable water, fire flow, sanitary sewer,
etc) to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc) to
meet the mobility needs present in the area.
The approved Master Plan identified a series of financial and management tools necessary to overcome
these barriers and to maximize the development potential of the area. A key tool identified in the Master
Plan is the use of Tax Increment Reinvestment Zones (TIRZ). Staff proposed the establishment of two
TIRZ in the District.
A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax
increment financing. TIRZs are special zones created to attract new investment to an area. TIRZ help
finance the cost of redevelopment and encourage development in an area. Taxes attributable to new
improvements (tax increments) are set-aside in a fund to finance public improvements within the
boundaries of the zone.
Established in December 2012, the West Medical District TIRZ #18 encompasses the area near the
State Highway 6/Rock Prairie Road Bridge and includes both The Med Hospital and the Scott & White
Hospital. Development projects in this area include Rock Prairie Road (East and West), Normand Drive
Extension, and other public works. It is projected that new development in this portion of the District will
meet or exceed $117 million over a twenty year period. This development activity would yield an
increment of approximately $8.4 million in tax proceeds. These proceeds would be used to fund the
required improvement projects, either through repayment of debt or on a “pay as you go” cash basis.
The City of College Station is the only participant in this TIRZ at this time. In FY14, an estimated $73,652
in ad valorem tax will be collected in the West Medical District TIRZ #18. Interest earnings in the amount
of $1,000 are also estimated. No expenditures are projected for FY14.
Established in December 2012, the East Medical District TIRZ #19 encompasses the area east of the
State Highway 6/Rock Prairie Road Bridge and includes most of the undeveloped properties within the
District. Development projects in this area include Rock Prairie Road (East), Barron Road, Lakeway
Drive, potable water, fire flow water supply, greenway trails, sanitary sewer service, and other public
works. It is projected that new development in this portion of the District will meet or exceed $283 million
over a twenty year period. This development activity would yield an increment of approximately $30.8
million in tax proceeds. These proceeds would be used to fund the required improvement projects, either
through reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a
combination of these and others.
The City of College Station is the only participant in this TIRZ at this time. In FY14, an estimated $1,037
in ad valorem tax will be collected in the East Medical District TIRZ #19. No expenditures are projected for
FY14.
Drainage Fund (O&M)
The Drainage Maintenance Division is part of the Public Works Department, but is funded from the
Drainage Fund. The Drainage Maintenance Division is responsible for the care and maintenance of the
drainage ways throughout the City. Mowing rights-of-way and creek cleaning are the primary activities of
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this division, as are taking steps to mitigate the impact of drainage-related issues that may impact the
health and public safety of the City’s residents.
Two SLAs are included in the Drainage Fund approved budget. The first SLA will fund a one-time cost, in
the amount of $35,000, for Unified Stormwater Design Guidelines. The second SLA will fund Floodplain
Management for the Streamflow Stations in the amount of $100,000. Total approved operating
expenditures for this fund are $1,225,534. No rate increase is approved in the Drainage Fund for FY14.
Court Technology Fee Fund
The Court Technology Fee Fund can be used to fund technology projects at the Municipal Court Facility.
Approved expenditures of $79,707 will be used for technology related purchases such as computer
hardware and software for court facilities.
Court Security Fee Fund
The Court Security Fee Fund is used to fund security projects at the Municipal Court building. Approved
expenditures of $67,814 are included for court security personnel in this fund. Approved revenues in the
amount of $61,205 are included for FY14.
Juvenile Case Manager Fee Fund
The Juvenile Case Manager Fee Fund is used to fund the salary and benefits of a Juvenile Case
Manager, as well as cover the salary and benefits of staff time spent administering Teen Court. The total
approved budget of $108,988 includes travel and training funds for the Juvenile Case Manager allowed
and implemented as a result of action taken by the 81st Texas Legislature.
Police Seizure Fund
The Police Seizure Fund accounts for revenues and expenditures related to property seized by the
College Station Police Department. Expenditures for FY14 are budgeted at $40,000. These funds are
used for one-time equipment and other purchases to assist in police activities.
Memorial Cemetery Fund
This fund accounts for two thirds of the proceeds from sale of cemetery lots as well as other revenue that
is collected through the Memorial Cemetery and Aggie Field of Honor. The fund also accounts for
expenditures on projects that take place at this location. A transfer to the Debt Service Fund, in the
amount of $196,058, is included in the FY14 Approved Budget for the Memorial Cemetery Fund. This
transfer reflects one-fourth of the annual debt service payment. The balance of the Memorial Cemetery
related debt service will be paid from the Debt Service Fund. The portion of the debt service to be
covered by the Memorial Cemetery Fund is forecasted to increase in future years, but the Memorial
Cemetery Fund will continue to be monitored in future years to ensure that this can be supported. The
maintenance and operations for this cemetery are budgeted in the General Fund in the Parks and
Recreation Department.
Memorial Cemetery Endowment Fund
This fund accounts for the remaining one-third of the proceeds from sale of cemetery lots at the Memorial
Cemetery, which includes the Aggie Field of Honor. FY14 approved expenditures include $10,000 for the
continued marketing efforts of the cemetery.
Texas Avenue Cemetery Endowment Fund
This fund accounts for the proceeds from sale of cemetery lots at the Texas Avenue Cemetery. The fund
also accounts for expenditures on projects that take place in the cemetery. There are no expenditures
anticipated in this fund in FY14. The maintenance and operations for this cemetery are budgeted in the
General Fund in the Parks and Recreation Department.
Public, Educational and Governmental (PEG) Access Channel Fee Fund
While the PEG Fee has been collected for a number of years, the PEG Fee Fund will be established in
FY14 due to changes in legislative requirements. The balance of the PEG fees collected in prior years
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($233,840) will be transferred into the PEG Fee Fund at the beginning of FY14. The PEG Fee Fund
revenues are estimated to be $44,000. Expenditures of $114,383 are approved in FY14, which include
upgrades to the audio/video capabilities of the city council chambers.
Internal Service Funds
The City has established several internal service funds for areas where goods and services are provided
to City departments on a cost-reimbursement basis. The Internal Service Funds include the Insurance
Funds, the Equipment Replacement Fund, the Utility Customer Service Fund, and Fleet Maintenance
Fund. Each of these funds receives revenues from City departments to which services are provided.
Internal Service funds have revenues transferred from departmental budgets on a monthly basis to
ensure that funds are available for related expenses.
Insurance Funds
The City of College Station has four funds for insurance purposes, all of which are self-funded.
Property and Casualty Fund
The Property and Casualty Fund ensures that the City can adequately cover potential property and
liability losses. The FY14 estimated departmental premiums for the Property and Casualty Fund are
$1,038,561. Approved investment earnings are $2,846 and other revenues, including subrogation, are
estimated at $30,000. Approved expenditures including claims, defense costs, premiums, and other
expenditures total $963,098 for FY14 and include a one-time SLA, in the amount of $6,452, for security
cameras for City Hall. Contributions to this fund fluctuate based on anticipated expenditures.
Employee Benefits Fund
The Employee Benefits Fund is self-funded and provides medical coverage to covered City employees
and dependents. Estimated revenues for the employee benefits fund total $9,103,777 for FY14, and
budgeted expenditures total $8,292,666. Expanded choices for coverage, including a high deductible
plan, continue to be offered to offset rising health care costs. In addition, $50,000 for wellness and
education programs has been included in the budget in an effort to mitigate future claims. Fit Life testing
for police officers and health assessments for firefighters are included in this budget and will be
transferred as actual expenses are incurred. The FY14 Approved Budget also includes two SLAs. The
first SLA will cover the salary and benefits of a HR Specialist position, in the amount of $61,027. The
second SLA will fund the annual cost of a new Benefits Enrollment System, in the amount of $26,275.
Workers’ Compensation Fund
The Workers’ Compensation Fund provides coverage against losses sustained through on the job injuries
to employees. Revenues anticipated in the Workers’ Compensation Fund are $530,500; expenditures
total $646,352. Budget for the safety boot program was removed from the FY14 Workers’ Compensation
base budget. This program is no longer being funded from the Workers’ Compensation Fund, instead it
will be funded directly by the departments. The ending fund balance is anticipated to be sufficient to meet
workers’ compensation needs.
Unemployment Compensation Fund
Revenues in the Unemployment Compensation Fund are estimated to be $31,100. Expenditures in this
fund are anticipated to be $61,200. Claims costs are projected to increase slightly in FY14. The ending
fund balance is anticipated to be sufficient to meet unemployment compensation needs.
Equipment Replacement Fund
This fund is used to accumulate resources for the replacement of vehicles and large motorized
equipment, the replacement of copiers, and to provide replacement assets for the existing major
technological infrastructure. Anticipated revenues for FY14 total $3,617,286. Fleet replacement and new
purchases are estimated at $5,114,007. In FY14 $253,407 is included for new fleet purchases. The
Police Department will purchase a new patrol vehicle at an expected cost of $44,000; $40,000 is included
for the Public Works-Streets Division to upgrade the asphalt paver that is scheduled for replacement in
FY14; $115,000 is estimated for the purchase of a brush roll-off truck for Sanitation; and $54,407 is
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included for the purchase of a heavy duty truck and trailer for the Water department. Also included in the
Equipment Replacement Fund is $73,461 that will cover the City’s portion of the capital infrastructure
improvements related to Brazos Valley Area Wide Communications System (BVWACS).
Utility Customer Service Fund
The Utility Customer Service Division is the primary
interface with the City’s utility customers.
Responsibilities include setting up customer
accounts, connecting and disconnecting utility
services, reading meters, billing and collecting utility
customer accounts and addressing customer
concerns.
FY14 approved expenditures are $2,231,533. Two
SLAs are included in the approved budget. The first
SLA, in the amount $10,500, is for increased costs
related to billing collections. The amount paid to the
City’s external collections company is based on the
amount the company collects for bad debt. The company
has been collecting more than anticipated and because
the City’s cost is based on a percentage of what is collected, the City’s cost has increased. The second
SLA will fund the transition of one part-time Meter Services Field Representative to one full-time Meter
Services Field Representative. This will increase the total FTE count in the Utility Customer Service fund
by 0.5 FTE and increase the FY14 budget by $14,289.
Fleet Maintenance Fund
The Public Works Fleet Services Division manages the vehicle and equipment fleet. The division also
performs preventive maintenance and vehicle repair. The City maintains a fleet of vehicles and heavy
equipment to provide services to the citizens of College Station. These services include Police and Fire
response, Solid Waste Collection, Public Utilities, Building Inspection, and Parks operations. In FY14,
revenues in the Fleet Maintenance Fund are estimated to be $1,891,484. FY14 budgeted expenditures
are $1,924,915. This includes an approved SLA for $70,000 to purchase a heavy truck lift and
accessories need to continue to perform maintenance and repairs on heavy trucks and equipment in a
safe and timely manner. A second SLA is included for $9,931 diagnostic scanner
replacement/enhancement that will perform daily diagnostic on vehicles.
Capital Projects Funds
The City has a number of capital project funds. General Obligation Bonds (GOB) form the basic resource
for general government projects such as streets, parks, traffic, public facilities and other such needs.
However, the City has several other resources that may be used to supplement those resources and help
to hold down the ad valorem taxes necessary to pay for GOBs.
In addition to the general government projects, the City has bond funds for each of the utilities operated
by the City. Also, for FY14, operating funds from the Electric, Water and Wastewater Funds in the amount
of $6,850,000 are estimated to be used to fund capital projects in lieu of the issuance of additional debt.
Other resources to fund capital projects include the Utility Funds, the Drainage Fund and Parkland
Dedication Funds. Each provides resources that will be used to complete a number of projects over the
next five years.
General Government Capital Projects
The following is a brief summary of some of the key general government projects included in the FY14
Approved Budget. More details of these projects can be found in the capital project summaries preceding
each capital projects section in the budget document. The funds expended on these projects are
considered significant and nonroutine.
The chart above illustrates the number of meters read
annually over the last few years.
694,270
708,672
719,749
732,631
744,298
FY09 FY10 FY11 FY12 FY13
Number of Meters Read Annually
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STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS
Street Rehabilitation Projects
In FY14, funds in the amount of $3,405,624 are estimated to be spent on Street Rehabilitation projects.
Included in this amount is the Cooner Street Rehabilitation project. This project includes the
rehabilitation of paving and water and wastewater lines along Cooner Street. The project will include new
asphalt pavement, curb, gutter and storm drainage. The majority of the funding for the $1,203,000 Streets
portion of the budget for this project will come from Community Development Block Grant (CDBG) funds.
The balance of the budget will come from Barron Road Widening Phase II authorization. In addition,
$2,074,500 is estimated to be spent in FY14 for the Rehabilitation of Rock Prairie Road from
Stonebrook Drive to W.D. Fitch Parkway. This project is for the pavement rehabilitation of two sections
of Rock Prairie Road between Stonebrook Drive and William D. Fitch Parkway. The roadway will be
reconstructed with widened pavement and will include a shoulder adjacent to the travel lane. It is
expected that this project will be funded primarily with Certificates of Obligation (COs) issued in FY14.
Estimates have also been included for the design of the Luther Street Rehabilitation project and the
design of the Munson Street Rehabilitation project. It is anticipated that funding for the Luther and
Munson Street Rehabilitation projects will come from several sources. A portion of the funding will come
from proceeds from a Fire Department ladder truck that was sold in FY12. A portion of the funding for the
replacement ladder truck came from the budget balances of street and transportation projects. These
projects had been funded with CO debt and it was legally permissible to use the balance on the purchase
of the ladder truck. As a portion of the funding for the replacement ladder truck originated from the budget
balances of street projects, the proceeds from the sale of the truck that was sold will now be used to fund
a portion of the cost of these two street rehabilitation projects. In addition, $1,000,000 of the funds
needed for the Munson and Luther Rehabilitation projects will come from the anticipated Health Science
Center Parkway budget balance. The bids for this project came in more favorable than expected and a
portion of the budget is available for use on the rehabilitation projects. The budget for the Health Science
Center Parkway originated from Barron Road Phase II authorization. It is anticipated that the balance of
the funds needed for the two rehabilitation projects come from CO debt estimated to be issued in FY15.
Street Extension Projects
$6,457,252 is the estimated expenditure included for various street extension and widening projects.
Included in this is an estimate of $592,415 for Oversize Participation (OP) projects that may arise
throughout the fiscal year. These funds are used for building increased capacity on the streets that are
being constructed by developers. Of this amount, $492,415 is from OP funds authorized as part of the
2003 GOB. An additional $100,000 of OP funds is budgeted and reflects assessments expected to be
received as a result of the Holleman Extension project. It is estimated that $500,000 in assessments will
be received over the next five years as the area adjacent to Holleman Drive develops. As a significant
portion of the Holleman Extension project budget was funded using OP funds, the received assessments
will be earmarked for future OP projects. These funds will not be available for expenditure until they are
received.
Other street extension projects include the Extension of Jones-Butler Drive. An estimated $1,405,695
will be spent in FY14 toward the construction of this project. This project includes the design and
construction of a major collector from the intersection of Luther Street and Jones-Butler to the intersection
of George Bush Drive and Penberthy Boulevard. The project will also include sidewalks, bike lanes and
an equestrian crossing. An estimated $912,899 is projected in FY14 for the construction of several
projects that are the result of the Bio-Corridor Agreement. Two of these projects are for the construction
of Health Science Center (HSC) Parkway Phase 1B and 2A. Phase 1B includes the expansion of the
existing two lane roadway west of Traditions Drive, the connection to State Highway 47 and the
reconstruction of the Traditions Drive intersection. Phase 2A includes the expansion of the existing HSC
Parkway or Melrose Parkway, a two lane roadway east of Traditions Drive, the intersections with both
Turkey Creek and Traditions Drive, and a portion of the existing HSC Parkway west of Traditions Drive.
Both projects will include drainage with curb and gutter, median, landscaping and irrigation, street lighting,
and a multi-use path and sidewalk. The majority of the budget for HSC Parkway Phases 1B and 2A came
from the authorization related to the Barron Road Widening Phase II project. The Barron Road Widening
Phase II project is complete and came in well below the amount authorized through the GOB. The
balance of the budget for these projects came from the Victoria Avenue Extension project which is also
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complete and came in under budget. Also included in the FY14 estimate for the Bio-Corridor projects is
$189,000 for reimbursement to the City of Bryan for the City of College Station’s portion of the already
constructed HSC Parkway Phase 1A. As outlined in the Interlocal Agreement, the City of College Station
will reimburse the City of Bryan for a portion of the construction costs already incurred (total estimate of
$472,500). Funds for Phase 1A will come from the General Fund as debt cannot be used for this
reimbursement. Also included for FY14 is the conceptual design of the Extension of Eisenhower Street
from Ash Street to Lincoln Avenue. This project is for the construction of a two-lane major collector with
center turn lane from Ash Street to Lincoln Avenue on existing City-owned property. Funding for this
project is budgeted to come from General Funds that will be transferred into the Streets Capital
Improvement Projects Fund.
The FY14 estimate includes $3,030,243 for several projects along Rock Prairie Road. $618,154 is
projected in FY14 for the continued land acquisition effort related to the Rock Prairie Road East
Widening project. These funds will be used for design and right-of-way acquisition costs related to the
future widening of Rock Prairie Road East. Construction funds are not included in the project budget.
$25,351 is projected in FY14 for the remaining expenditures related to the Rock Prairie Road West
Right-of-Way project. This project includes the purchase of additional right-of-way from State Highway 6
to west of the Longmire/Rock Prairie Road intersection to provide for the future widening of that section of
Rock Prairie Road. The construction of Widening of Rock Prairie Road West is estimated to begin in
FY14. This project is for the reconstruction of Rock Prairie Road from approximately State Highway 6 to
Longmire. This project will improve the capacity of this street segment and align additional travel lanes
with the future reconfigured Rock Prairie Road overpass. A portion of the budget for this project came
from the balance of the Victoria Avenue Extension project, a portion from the balance of the Tauber and
Stasney Rehabilitation project and it is anticipated that the remaining portion come from COs projected to
be issued in FY14. In addition, funds have been estimated related to the Rock Prairie Road Bridge
Widening project. The City of College Station designed the bridge widening and TxDOT will construct
the project. The design is now complete and TxDOT anticipates that the project will begin in the fall of
2013. The bridge will be widened to six lanes with U-Turn lanes constructed at the north and south ends
of the existing bridge. The bridge will include a 10 foot wide multi-use path and a 14 foot wide outside
travel lane. In addition, acceleration/deceleration lanes will be added along the frontage roads. The
design was paid for by the City of College Station using the remaining unallocated Barron Road Widening
Phase II authorization (2008 GOB). The construction will be paid for by TxDOT using Proposition 12
funds received from the State that must be used on bridges and overpasses.
Lastly, $441,000 is projected in FY14 for design work on the Barron Road East/Lakeway Extension
project. This project will extend Barron Road from State Highway 6 East at the existing Barron Road to a
future intersection with the extension of Lakeway Drive. The Barron Road extension will be combined with
the Lakeway Drive extension.
Street TxDOT Projects
Projected expenditures include $154,800 for the Wellborn Widening Reimbursement project. As part
of an Advanced Funding Agreement (AFA) with TxDOT, the City is required to reimburse 10% of the right-
of-way costs associated with the Wellborn Widening project. The majority of the reimbursement was paid
in prior years, but it is anticipated that a final payment will need to be made in FY14. In addition, funds
have been included in the budget for the design of two projects that may be eligible in the future for
TxDOT funding. The first of these two projects is for the Design of U-Turns at State Highway 6 and FM
60. This project will provide design funds for the future construction of U-Turns at the interchange in order
to increase capacity and improve mobility. The design of this project is estimated to be $600,000. A
portion of the budget ($200,000) for this project will come from the unrestricted funds that were
transferred in FY13 from the Wolf Pen Creek TIF Fund to the Streets Capital Improvement Projects Fund
for use on capital projects. $350,000 of the budget is anticipated to come from CO debt projected to be
issued in FY14. The remaining budget came from a portion the balance of the Discovery Drive Extension
project, which is complete. The second project is for the Design of Raised Medians along University
Drive. This project is for the construction of raised medians and the installation of other pedestrian
improvements from Eisenhower to Tarrow. The design of this project is estimated to be $240,000.
Funding for a portion of the budget for this project came from the balance of the Discovery Drive
Extension project and a portion came from the remaining unallocated Barron Road Widening Phase II
authorization.
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Traffic Projects
The FY14 Approved Budget includes an estimated $746,516 for traffic projects throughout the City. This
includes $257,500 for the completion of the upgrade of the signal at FM 2818 and Rio Grande. This
project is for the addition of pedestrian signals, pushbuttons and crosswalks to the signalized intersection;
the upgrade of support structures; the addition of ADA compliant ramps; and the addition of an upgraded
signal cabinet. $45,000 is projected in FY14 for the design of an upgrade of the signal at Texas
Avenue and Deacon. This project is for the construction of a new signal with upgraded equipment, ADA
ramps and pedestrian countdown signals. Also included in the estimated expenditures for traffic projects
is $300,000 for future signal projects that may be needed as determined by the results of a traffic
warrant study that is being completed in FY14. In addition, $39,300 is included for traffic signal
communication projects. These projects support traffic signal connectivity as well as other City data and
voice services. Lastly, estimates are included for Intersection Improvements at George Bush at
Timber/Bizzell and Intersection Improvements at Holleman and Eleanor. Funding for these
intersection improvement projects will come from the General Fund.
Sidewalk and Trail Projects
The City of College Station has worked over the years to ensure adequate transportation infrastructure is
constructed for pedestrians and bicyclists. The City has an adopted Bicycle, Pedestrian and Greenways
Master Plan. $2,091,000 is estimated to be spent on the construction of the Lick Creek Hike and Bike
Trail. This project is for the construction of sidewalk improvements and a hike and bike trail along Lick
Creek between Creek View Park on Eagle Avenue and Lick Creek Park. The trail and improved sidewalks
will connect residential neighborhoods and CSISD property. In addition, $1,962,000 is estimated to be
spent toward the design and construction of Phase II of the University Drive Pedestrian Improvements
project. This project consists of implementing the remaining phases (2 through 5) of the Pedestrian
Improvements on University Drive. The project is designed to improve pedestrian safety in the Northgate
area of College Station while preserving vehicular mobility. The improvements included in this phase of
the project will extend from College Main to South College Avenue.
Sidewalk Improvement projects estimated for FY14 include the construction of Sidewalks on Guadalupe
Drive. This project is for the design and construction of a sidewalk on one side of Guadalupe Drive from
Langford Street to Nueces Drive. The project was identified in the Bicycle, Pedestrian and Greenways
Master Plan and is also an ADA request. Also included is an estimate of $50,000 for the design of
Sidewalk Improvements on Langford Street. This project is for the reconstruction of an existing
sidewalk on one side of Langford Street from Haines Drive to Guadalupe Drive. This project was also an
ADA request. Funds have also been included for Bike and Pedestrian Improvements at George
Bush/Dexter. This project will improve connectivity to an existing trail at the southwest corner of the
intersection. The project will remove an existing step and replace it with an ADA ramp. Funding for these
projects will come from the General Fund. In addition, a number of sidewalk projects will be completed
using Community Development Block Grant Funds (CDBG). These projects are described in more detail
in the CDBG section of this budget document.
PARKS AND RECREATION CAPITAL PROJECTS
In FY14, expenditures in the amount of $4,292,068 are estimated for Parks and Recreation capital
improvement projects. Included is $190,500 for Field Redevelopment projects. A portion of the funds
will be used for replacement and repairs to numerous athletic facilities and parks throughout the City. The
funds for these projects are collected from the fees paid by players and teams from both City leagues and
outside user groups. The funds are used to pay for replacement items and facility upgrades at City
athletic facilities.
An estimated expenditure in the amount of $689,922 is included for the purchase of park land throughout
the City as part of the Neighborhood Parks Revolving Fund project. These funds are used for acquiring
properties for neighborhood parks in Park Land Zones that do not have sufficient funds to use to
purchase the land in advance of development. As the development occurs and funds get contributed, the
Park Land Zones will reimburse the Neighborhood Parks Revolving Fund so more park land can be
purchased. By purchasing land ahead of development, the City is able to acquire land that is more
suitable for neighborhood parks and at a lower cost than may be available after development occurs. In
FY09 and FY11, funds from the Neighborhood Parks Revolving Fund project were used to purchase park
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land in Northgate, which is in Park Land Zone 1. At that time, Park Land Zone 1 did not have sufficient
funds to purchase the land. As the recent development has occurred in Northgate, contributions have
been received in Park Land Zone 1 for the purchase of neighborhood park land. As the purchase of the
Park Land has already occurred with funds from the Neighborhood Parks Revolving Fund, $400,000 will
be transferred into the Parks Capital Improvement Projects Fund from Park Land Zone 1 to reimburse the
Neighborhood Parks Revolving Fund for funds that were expended previously on the park land in
Northgate. The Parks and Recreation staff is currently exploring options for the next Neighborhood Park
Revolving Funds park land purchase.
In addition, $635,200 has been included for the design of the Lincoln Center Addition. This project is for
the expansion of the Lincoln Center building to include additional space for programming and storage.
$296,835 has been included for the completion of the East District Maintenance Shop Replacement.
Current plans for the use of these funds are to expand the shop at Veterans Park in order to
accommodate the needs of the Parks and Recreation Department. Funds in the amount of $2,260,375
are included to be used toward the construction of the Lick Creek Nature Center. This center, to be built
at Lick Creek Park, will serve as an informational education center for visitors who want to learn more
about the park. Lastly, $200,000 has been included for the installation of pre-fabricated Restrooms and
for remaining items to be completed at the site at the Wolf Pen Creek Festival Site. The restrooms will
serve the recently completed festival site.
GENERAL GOVERNMENT AND CAPITAL EQUIPMENT CAPITAL PROJECTS
General government and capital equipment projects are planned assets that have value to more than one
specific area of City operations. The two main divisions within this category are public facilities and
technology projects. In public facilities, $9,623 is estimated for the purchase of library books. The funds
for the purchase of these books come from donations collected for this purpose. The FY14 expenditure
reflects the balance of the funds that were collected for the purchase of library books. In addition,
$231,920 is the estimated FY14 expenditure for the Library Expansion project. The next phase of the
project will be for consulting services that will better define the project scope.
The FY14 Approved Budget also includes a projected expenditure of $4,608,003 for technology projects.
Included is $65,000 for the Fiber Optic Infrastructure project. This project will support the installation of
fiber optic cable to continue expansion of the City's network to new buildings and facilities, and to permit
the connection of existing facilities that are not currently on the network. $53,399 has been estimated in
FY14 for the completion of the Network and Data Security Upgrade project. This project will examine
city wide data security standards, policies and procedures and will result in establishing guidelines and
business practices that will bring the City more closely in alignment with industry best practices for
information security. This project has been funded with a portion of the balance of the Radio System
Replacement project, which is complete and came in under budget. An estimate of $2,150,000 has been
included in the approved budget for the needs analysis and implementation work related to the public
safety CAD/RMS (Computer Aided Dispatch/Records Management System) Replacement project.
This project is for the replacement of all software and hardware based systems managing the information
resources of the College Station Police Department. The acquisition of a newer and more enhanced
system will allow for a more efficient and productive department; as well as provide the opportunity to
accomplish more robust and advanced tasks. The total budget for this project is $2,250,000 and funding
for this project will come from several sources. These sources include debt in the amount of $430,766
that remains from what was issued previously for a New City Hall. The use of these funds is limited, but
they may be used toward this project. In addition, a portion of the balance of the Radio System
Replacement project and the balance of the E-Mail and File System Migration project will also be used to
fund the project. In addition, CO debt in the amount of $1,540,000 is anticipated to be issued FY14 for the
remaining needed budget.
Funds are also expected to be expended in FY14 on a Time Keeping System project. This project is for
the implementation of an electronic Time Keeping System at the City. It is anticipated that the timing of
this project will coincide with the Enterprise Resource Planning System Replacement project. The funds
for this project will be transferred into the Facilities and Technology Capital Fund from the General Fund.
In addition, $237,000 has been included for an Electronic Storage Upgrade project. This project is for
the upgrade and expansion of the City’s electronic storage. It is expected that this project be funded with
COs projected to be issued in FY14. Lastly, an estimated FY14 expenditure of $1,778,875 has been
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included for the Enterprise Resource Planning (ERP) System Replacement project. This project is for
the replacement of the City’s primary financial and management software system. The project is
anticipated to occur in several phases over the course of several years. The total project estimate is
$5,185,000.
Utility Capital Projects
Below are descriptions of the utility capital projects included in the FY14 Approved Budget. The funds
expended on these projects are considered significant and nonroutine.
ELECTRIC CAPITAL PROJECTS
$6,342,188 is the approved budgeted appropriation for electric capital projects in FY14. $50,000 is
included for General Plant projects. These include enhancements to the SCADA, the mapping system,
and dispatch; as well as general plant upgrades. Funds in the amount of $1,370,000 are estimated for
Overhead System Improvement projects. These funds will be used for the construction of overhead
feeder extensions and upgrades of existing overhead electric infrastructure. This includes the annual
utility pole replacement program. Funds in the amount of $1,550,000 are estimated for Underground
System Improvement projects. These funds will be used for the construction of new underground
electric projects and for conversion of overhead power lines to underground. Included in this estimate are
various underground feeders in the Northgate area. $1,615,000 is included in the approved budget for
New Service and System Extension projects. These funds will be used to provide electrical system
services for new customer additions (residential, commercial, apartments and subdivisions). $95,000 is
included in the approved budget for Residential Street Lighting projects. These funds are used for new
residential street lighting projects and improvement to existing residential street lighting. Funds in the
amount of $450,000 are estimated for Thoroughfare Street Lighting projects. These funds will be used
for new thoroughfare street lighting projects and improvements to existing thoroughfare street lights. The
thoroughfare lighting project planned for FY14 is Harvey Mitchell Parkway from Luther to University Drive.
$915,000 is included in the budget for Distribution projects and $245,000 is included for Transmission
projects. Transmission/Distribution projects planned for FY14 include the connection of a second
transformer at the Switch Station Substation, the installation of additional breakers for Northgate, the
installation of additional breakers to complete Arcflash, and the completion of various SCADA
enhancements. These funds will also be used for the construction of electric transmission and distribution
projects to provide electric capacity to the City of College Station. Major substation replacement
equipment is included in this funding. In addition, it is anticipated that the Northgate Substation will be
completed in early to mid FY14. A debt issue of $5,150,000 is projected in FY14 for Electric Utility capital
projects.
WATER CAPITAL PROJECTS
In FY14, $2,617,403 is the approved new appropriation included for water capital projects. Appropriations
from prior years carry forward on capital projects. Therefore, the FY14 projected expenditures exceed the
new appropriations included for FY14. Total expenditures in FY14 for Water capital projects are projected
to be $7,861,687. Water Production projects include an estimated FY14 expenditure of $6,153,967. A
total of $1,000,000 is included for the purchase of Land for Future Well Sites. As capacity needs grow,
the City is preparing for the construction of new wells. A component of this is the land acquisition for new
future wells. An estimate of $247,900 is included in FY14 for the Well Field Collection System Loop
project. This project is for the design, construction, and easement acquisition of a well field collection line
along West OSR. This line connection will incorporate a redundant well field collection system and will
also allow flow to be diverted during maintenance/outages in the well field. An estimated $856,312 is
included in FY14 for the Sandy Point Chemical System Replacement project. The chemical feed and
storage facilities at Sandy Point Pump Station require upgrading to accommodate current expansion of
the water production infrastructure and to be in compliance with current fire codes. As part of the project,
the existing chlorine disinfection system will be replaced to improve personnel safety, operating reliability
and cost efficiency. $3,142,755 is the FY14 estimate included in the approved budget for the Cooling
Tower Expansion project. This project is for the design and construction of an additional water cooling
tower and all of the associated appurtenances to connect this new equipment into the existing system.
The additional tower is needed to meet the increased production capacity of the water system. $635,000
is included for the completion of the 5 Million Gallon Ground Storage Reservoir (MG GSR)
Rehabilitation project. This project is for the replacement of the interior and exterior coating systems
and modifications to the fill pipe of the tank. An estimate of $272,000 is included in FY14 for the Water
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Well Soft Starters project. This project is for the replacement of the existing motor starters and motor
protection relays on Water Wells 1, 2, and 3. The existing components are old technology and have
exceeded their service life.
Funds in the amount of $1,006,791 are projected to be expended on Water Distribution projects in FY14.
This includes $100,000 of general Oversize Participation (OP) funds. These funds are used to help
meet future capacity needs by oversizing water lines above the minimum size required to serve a
development. In addition, $265,350 has been included for the Area 2 Water Line Extension project. This
project is for land acquisition, design and construction of water distribution lines along Greens Prairie
Road and Arrington Road in accordance with a Certificate of Convenience and Necessity (CCN)
settlement agreement between City of College Station and Wellborn Special Utility District. $466,441 is
included as the FY14 estimated expenditure for the Reinstallation of a 30 Inch Water Transmission
Line at Villa Maria and FM 2818. The existing water transmission line from Sandy Point Pump Station to
Dowling Road Pump Station was in conflict with TxDOT’s grade separation of Villa Maria and FM 2818.
TxDOT agreed to install an encasement pipe during construction of their project that would be located in
a non-conflicting location. This project is for the installation of approximately 1,500 ft of the 30 inch water
line that was in conflict with the grade separation. Expenditures in the amount of $50,000 are projected in
the FY14 Approved Budget for the Southland Waterline project. This project will be completed in
conjunction with the Southland Drainage project which is for the design of flood mitigation measures
along Bee Creek Tributary B. As part of the project, a waterline will be extended from the boundary of the
Copper Creek development and connected to the existing 6" waterline in the Parkway Circle Apartments
complex. Lastly, $125,000 is estimated for Miscellaneous Water Rehabilitation projects that may arise
throughout the fiscal year.
Rehabilitation projects included in the FY14 Approved Budget include $295,415 for the design of the
Eastgate Rehabilitation project. Construction is estimated for FY15. This project will involve the
replacement of water and sewer lines in the area bounded by Lincoln Avenue to the north, Walton Drive
to the east, Francis Drive to the south, and Texas Avenue to the west. The water distribution lines are in
need of replacement due to an increase in service disruptions caused by deteriorating materials and
inadequate fire protection. The project also includes the milling/overlaying of all existing aging streets in
the respective project area. Also estimated for FY14 is the completion of the Cooner Street
Rehabilitation project. The Cooner Street Rehabilitation project includes the rehabilitation of water and
wastewater lines and paving along Cooner Street from Texas Avenue to the street terminus. The water
distribution lines are in need of replacement due to an increase in service disruptions caused by
deteriorating lines. Funding for the majority of the cost of the project design came from Community
Development Block Grant funds. Construction of the water portion of the project will be paid for with water
utility revenue.
Contingency in the amount of $150,000 has been included in the FY14 Approved Budget. These funds
will be available for use on unanticipated projects as well as to offset project overruns. $150,000 has
been included for the meter replacement program that was implemented in FY08. This program is for the
replacement of water meters on a routine basis to ensure efficient water readings. The FY14 Approved
Budget includes an estimated $2,375,000 in current revenues that will be transferred from operations to
fund Water capital projects. Additionally, a debt issue of $5,525,000 is projected in FY14 for Water capital
projects.
WASTEWATER CAPITAL PROJECTS
The FY14 Approved Budget includes $6,868,774 in new appropriations for numerous wastewater capital
projects. Appropriations from prior years carry forward on capital projects. Therefore, the FY14 projected
expenditures exceed the new appropriations included for FY14. Total expenditures in FY14 for
Wastewater capital projects are projected to be $12,222,557. Wastewater Collection projects include
$100,000 for oversize participation and planning. These funds are available to meet future anticipated
capacity in the construction of wastewater lines above the minimum size needed to serve the
development. An estimate of $1,320,000 is included for the East Side FM 158 Sewer Line project. As
part of the Sanitary Sewer CCN swap with the City of Bryan associated with the Bio-Corridor
Infrastructure Project and ILA, the East Side FM 158 Sewer Line project will provide sewer service to the
service area within the City of Bryan Corporate Limits acquired as College Station Sewer Service area.
36
The total cost of this project is estimated to be $1,632,000 and the City of College Station will be
reimbursed by the City of Bryan for half of the cost of design and construction. This project is for the
construction of gravity sewer, a lift station and force main to serve properties along State Highway 30
southeast of the intersection with FM 158 within the City of Bryan's corporate limits and upgrade the
gravity sewer that currently services property along State Highway 30 within the City of College Station in
order to convey flows from the City of Bryan to the Carters Creek Wastewater Treatment Plant
(CCWWTP). Design of the line began in FY12 with construction expected for FY14. Also included in the
approved budget is an estimate of $52,710 for the completion of the West Side Sewer project. This
project is also part of the Sanitary Sewer CCN swap associated with the City of Bryan and the Bio-
Corridor Infrastructure Project and ILA. The West Side Sewer Project will be completed by the City of
Bryan to provide sewer service to an area within the College Station Corporate Limits acquired as Bryan
Sewer Service area. The FY14 estimate reflects the remaining City of College Station’s reimbursement to
the City of Bryan for half of the cost of design and construction. This project consists of a temporary Lift
Station, 6 inch Force Main, and 12 inch Gravity Sewer Lines to serve the initial development of Bio-
Corridor area to convey flows to the Bryan Municipal Sanitary Sewer System. Design of the line began in
FY12 with construction expected to be completed in FY14.
Other Collection projects included in the FY14 Approved Budget include Lick Creek Parallel Trunk Line
Phases I and II. Phase I of this project is for the design and construction of a parallel or replacement
trunkline from the southern boundary of Pebble Creek Subdivision to the Lick Creek Wastewater
Treatment Plant. Phase II of the project will consist of design and construction of a parallel or
replacement trunkline from the southern boundary of Pebble Creek Subdivision to William D. Fitch
Parkway. It is anticipated that both phases will be designed in FY14. Construction of phase I is projected
for FY15 and construction of phase II is projected for FY16. $1,462,391 is estimated in FY14 for the
design of these two phases. An estimate of $5,397,500 is included in FY14 for the Bee Creek Parallel
Trunkline project. The existing Bee Creek Trunkline sub-basin currently serves areas along FM 2818,
from areas north of Wellborn Road to the Carters Creek Wastewater Treatment Plant. This project will
install a gravity line to increase the system capacity of the Bee Creek Trunkline sub-basin to accept the
ultimate build-out demand anticipated in this respective area. This project is being completed in phases,
with the final phase expected to be completed in FY17. Phase 1 construction is in progress and phase II
is expected to begin in FY14. Also included is $1,399,625 for the construction of the Royder/Live Oak
Sewer Line. This project is the design, easement acquisition and construction of a gravity sanitary sewer
line along Royder Road and Live Oak Street with laterals on Madison Street, Church Street and
McCullough Road.
Rehabilitation projects included in the FY14 Approved Budget include Eastgate Rehabilitation. Design is
estimated for FY14 and construction is estimated for FY15. This project will involve the replacement of
water and sewer lines in the area bounded by Lincoln Avenue to the north, Walton Drive to the east,
Francis Drive to the south, and Texas Avenue to the west. The sewer lines are in need of replacement
due to an increase in service disruptions caused by deteriorating materials, shallow lines, and poor
access to mains located near back lot lines. It is anticipated that, as part of the project, rear serving sewer
mains will be moved to the front lot lines. The project also includes the milling/overlaying of all existing
aging streets in the respective project area. Also included in the FY14 Approved Budget is the Cooner
Street Rehabilitation project. The Cooner Street Rehabilitation project includes the rehabilitation of
water and wastewater lines and paving along Cooner Street. The sanitary sewer lines are in need of
replacement due to an increase in service disruptions caused by deteriorating lines. Funding for the
majority of the cost of the project design came from Community Development Block Grant funds.
Construction of the water portion of the project will be paid for with wastewater utility revenue.
Funds in the amount of $1,432,650 have been estimated in FY14 for Treatment and Disposal projects.
$15,200 is the FY14 estimate for the completion of the Carters Creek Headworks Improvements
project. This project is for the replacement or refurbishment of components of the existing headworks
that have become unserviceable. The project is currently underway and is expected to be completed by
early FY14. $381,000 is included for the Lick Creek Sludge Blower Replacement project. This project
will replace the current blower units which are at the end of their service life. New blowers are needed to
maintain quality of sludge during storage prior to dewatering. In addition, $177,000 is estimated in FY14
for the Carter Creek Digested Sludge Aerator Replacement project. This project is for the replacement
of the current aeration diffusers in Digested Sludge Holding Tanks (DSHTs) #1 and #2 at the Carters
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Creek Wastewater Treatment Plant (CCWWTP). Also included in the estimated expenditures for FY14 is
$734,450 for CCWWTP #4 and #5 Blower Improvements. This project is for the installation of aerations
blowers that have operating characteristics that better support process control to meet regulatory criteria
and reduce odor emissions. The existing blowers were installed new in 1985 and were not replaced when
the aeration system was converted to fine bubble diffusion. Lastly, $125,000 is estimated for
Miscellaneous Wastewater Rehabilitation projects that may arise throughout the fiscal year.
Contingency in the amount of $150,000 has been included in the FY14 Approved Budget. These funds
will be available for use on unanticipated projects as well as to offset project overruns. A total of
$3,775,000 in current revenues from operations is estimated to be used to fund Wastewater capital
projects. Additionally, a debt issue of $7,350,000 is projected in FY14 for Wastewater capital projects.
UNFUNDED WATER AND WASTEWATER PROJECTS
Each year, as part of the budget process, projects are submitted for consideration of inclusion in the
upcoming CIP. A number of projects were considered for the Water and Wastewater CIP, but were not
added because the variables surrounding when and how they will proceed are still undetermined.
However, there are potential projects that could significantly alter future CIPs. Several projects in the
Medical District and the Northgate area have been identified that may be needed depending upon
how/when those areas develops. This is currently being evaluated and may result in future significant CIP
projects. In addition, future Texas Commission on Environmental Quality (TCEQ) requirements resulting
from the Clean Water Act may result in significant nutrient removal projects at the LCWWTP and
CCWWTP. The need for these projects is under review and will be determined in the future.
Special Revenue Capital Projects
Below are descriptions of the special revenue capital projects included in the FY14 Approved Budget. The
funds expended on these projects are considered significant and nonroutine.
PARK LAND DEDICATION CAPITAL IMPROVEMENT PROJECTS
The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City
from residential land developers who dedicate land, or money in lieu of land, for use in the development
of neighborhood parks in residential areas. The projects in the Park Land Dedication Capital Improvement
Projects Funds are funded using the dedicated park land funds. Park Land dedication funds must be used
for the development of parks within the zone to which the funds are dedicated. In FY14, expenditures for
Park Land Dedication projects are estimated at $3,062,500 for projects that are anticipated to be
completed in the various park zones.
In Park Land Zone 1, funds in the amount of $400,000 are budgeted to be transferred to the
Neighborhood Parks Revolving Fund project within the Parks Capital Improvement Projects Fund. Funds
in the Neighborhood Parks Revolving Fund project are used for acquiring properties for neighborhood
parks in advance of development in park land zones that do not have sufficient funds to use to purchase
the land. As the development occurs and funds get contributed to a particular Park Land Zone, the Park
Land Zone will reimburse the Neighborhood Parks Revolving Fund so more park land can be purchased.
By purchasing land ahead of development, the City is able to acquire land that is more suitable for
neighborhood parks and at a lower cost than may be available after development occurs. In FY09 and
FY11, funds from the Neighborhood Parks Revolving Fund project were used to purchase park land
Northgate, which is in Park Land Zone 1. At that time, Park Land Zone 1 did not have sufficient funds to
purchase the land. As the recent development has occurred in Northgate, contributions have been
received in Park Land Zone 1 for the purchase of neighborhood park land. As the purchase of the Park
Land has already occurred with funds from the Neighborhood Parks Revolving Fund, it is projected that
$400,000 be transferred from Park Land Zone 1 to reimburse the Neighborhood Parks Revolving Fund for
funds that were expended previously on the park land in Northgate.
Other specific projects for which FY14 Park Land Dedication estimates are projected include $30,000 for
the purchase of a playscape at Parkway Park; $10,000 for the installation of four exercise stations at
Sandstone Park; an additional $21,000 in Community Park Land Zone B for the purchase of two swing
sets and the surfacing replacement at Bee Creek Park; and $16,500 is included for the purchase of a
swing set and the surfacing replacement at Thomas Park. Additional funds are budgeted in a number
of Park Land zones but these funds have not yet been obligated to specific projects. These funds are
38
available to be used for projects that arise throughout the year within the applicable zones. Funds not
used in the fiscal year will carry over to future fiscal years.
DRAINAGE CAPITAL IMPROVEMENT PROJECTS
Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected
from residential and commercial utility users. Significant projects include a projected FY14 estimate of
$376,735 for Greenways Land Acquisition throughout the City. The City’s Greenways Master Plan calls
for future trail development in urban and suburban greenways. The funds for this project were from prior
years’ debt issue and the FY14 projected expenditures account for the use of the balance of this debt.
$200,000 is included for Minor Drainage Improvement projects. These funds are used for minor
unscheduled drainage projects that may arise throughout the fiscal year. An estimated $251,000 is
included in FY14 for Phase II of Erosion Control in the Wolf Pen Creek Trail Area. Bank stabilization
measures will be designed and constructed to protect the trails, irrigation, benches and other
improvements in the upper trails area from erosion. Expenditures in the amount of $255,250 are included
in the FY14 Approved Budget for the Southland Drainage Improvements project. This project is for the
design of flood mitigation measures along Bee Creek Tributary B. Reshaping of the existing channel will
prevent localized flooding that occurs at the east end of Southland Street. As part of the project, a
waterline will be extended from the boundary of the Copper Creek development and connected to the
existing 6" waterline in the Parkway Circle Apartments complex. It is anticipated that the Drainage
Master Plan will be completed in the near future. The results of the study will be an inventory of existing
infrastructure and a twenty (20) year maintenance and infrastructure improvement plan for those portions
of the drainage basins that lie within the city limits. The plan will form the foundation for future
infrastructure projects.
ADDITIONAL O&M COSTS
The FY14 Approved Budget includes a number of capital projects that have been recently completed and
have added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been
and will continue to be impacted by capital projects as they come online. In some situations, the O&M
cost of a project is minimal and can be absorbed by the City department that is benefiting the most from
the project. In other situations, the O&M cost is more significant and funding for these additional
expenses is addressed through the SLA process. In these situations, SLAs are submitted for the O&M
needs of the capital projects and funding is considered as part of the budget process.
Departments are expected to consider the impact of current and planned capital improvement projects on
operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic
Business Plans that are completed by all City departments. Projections as to the impact of capital projects
on O&M budgets that are included in the Strategic Business Plans are used by the Finance Office in
financial forecasting.
Conclusion
The previous discussion provided an overview of the FY14 Approved Budget and key changes from the
FY13 budget. The following sections of the budget document provide additional discussion of the
approved budget by fund.
39
City of College Station
Fiscal Year Comparison Summary
FY14 Approved FY14 Approved Net Operating % Change
Fiscal Year 2013-2014 Total Funds Total Appropriation Net and Capital from Prior
Approved Budget Available of Funds Transfers Budget Fiscal Year
General Fund 68,397,976$ 61,412,903$ (2,688,686)$ 58,724,217$ 2.53%
Debt Service Fund 15,739,116 12,399,455 - 12,399,455 2.96%
Economic Development Fund 1,007,171 998,900 (998,900) - N/A
Recreation Fund 1,037,750 3,253,310 (2,215,560) 1,037,750 0.84%
Municipal Court Funds 1,107,711 260,509 - 260,509 -6.48%
Police Seizure Fund 101,656 40,000 - 40,000 0.00%
Utility Funds 144,174,375 125,212,639 - 125,212,639 0.77%
Sanitation Fund 8,670,044 8,221,686 - 8,221,686 0.96%
Northgate Parking Fund 1,566,713 1,457,011 - 1,457,011 19.85%
Hotel Tax Fund 6,202,447 2,963,507 - 2,963,507 32.30%
Community Development Fund 3,682,919 2,258,581 - 2,258,581 -23.03%
Wolf Pen Creek TIF 1,235,044 1,235,044 - 1,235,044 -7.42%
West Medical District TIRZ #18 74,652 - - - N/A
East Medical District TIRZ #19 1,037 - - - N/A
PEG Fee Fund 278,290 114,383 (114,383) - N/A
Insurance Funds 20,661,356 9,963,316 (9,963,316) - N/A
Utility Customer Service Fund 2,409,067 2,231,533 (2,231,533) - N/A
Internal Services Funds 12,547,094 7,590,712 (7,590,712) - N/A
Drainage Fund (O&M)3,732,529 1,648,562 - 1,648,562 18.41%
Chimney Hill Fund 1,959,466 128,983 - 128,983 -82.21%
TX Ave Cemetery Endowment Fund 1,783,079 - - - N/A
Memorial Cemetery Endowment Fund 823,699 10,000 - 10,000 0.00%
Memorial Cemetery Fund 1,894,376 196,058 - 196,058 N/A
Subtotal of Operations & Maintenance 299,087,567$ 241,597,092$ (25,803,090)$ 215,794,002$ 1.35%
Utility Funds Transfer to CIP - Utility CIP 6,850,000 6,850,000 - 6,850,000 -8.67%
Utility Funds Transfer to CIP - Gen'l Gov't CIP 752,500 752,500 - 752,500 N/A
Community Development Transfer to CIP 870,790 870,790 - 870,790 -19.26%
General Fund Transfer to CIP 589,549 589,549 - 589,549 N/A
Equipment Replacement Transfer to CIP 475,000 475,000 - 475,000 N/A
Park Land Dedication Transfer to CIP 400,000 400,000 - 400,000 N/A
Capital Transfers to CIP 9,937,839$ 9,937,839$ -$ 9,937,839$ 4.45%
General Government Capital Imp. Proj.28,589,065$ 19,264,299$ (3,087,839)$ 16,176,460$ 99.62%
Utility Capital Improvement Projects 26,755,509 16,084,273 (6,850,000) 9,234,273 -40.13%
Community Development Capital Imp Proj.966,272 966,272 - 966,272 52.60%
Special Revenue Capital Imp. Proj.3,355,017 3,324,415 - 3,324,415 6.69%
Wolf Pen Creek TIF Capital Imp. Proj.- - - - N/A
Hotel Tax Capital Imp Proj - - - - -100.00%
Subtotal of Capital Expenditures 59,665,863$ 39,639,259$ (9,937,839)$ 29,701,420$ -4.11%
Totals 368,691,269$ 291,174,190$ (35,740,929)$ 255,433,261$ 0.80%
FY13 Approved FY13 Approved Net Operating % Change
Fiscal Year 2012-2013 Total Funds Total Appropriation Net and Capital from Prior
Approved Budget Available of Funds Transfers Budget Fiscal Year
General Fund 66,685,579$ 62,723,714$ (5,447,870)$ 57,275,844$ 4.33%
Debt Service Fund 15,691,965 12,042,517 - 12,042,517 -4.79%
Economic Development Fund 988,665 306,057 (306,057) - N/A
Recreation Fund 1,029,100 3,720,841 (2,691,741) 1,029,100 -14.10%
Municipal Court Funds 1,146,484 278,558 - 278,558 -6.15%
Police Seizure Fund 76,407 40,000 - 40,000 0.00%
Utility Funds 135,842,842 124,256,773 - 124,256,773 1.29%
Sanitation Fund 8,590,330 8,143,537 - 8,143,537 9.60%
Parking Enterprise Fund 1,232,745 1,215,654 - 1,215,654 11.96%
Hotel Tax Fund 4,215,596 2,239,926 - 2,239,926 5.50%
Community Development Fund 4,775,895 2,934,419 - 2,934,419 -19.98%
Wolf Pen Creek TIF (non-CIP)1,334,038 1,334,038 - 1,334,038 N/A
West Medical District TIRZ #18 - - - - N/A
East Medical District TIRZ #19 - - - - N/A
PEG Fee Fund - - - - N/A
Insurance Funds 17,452,141 11,139,385 (11,139,385) - N/A
Utility Customer Service Fund 2,376,047 2,273,444 (2,273,444) - N/A
Internal Services Funds 11,562,933 4,455,303 (4,455,303) - N/A
Drainage Fund 2,871,460 1,392,248 - 1,392,248 1.84%
Chimney Hill Fund 2,159,651 725,000 - 725,000 N/A
TX Ave Cemetery Endowment Fund 1,765,626 - - - N/A
Memorial Cemetery Endowment Fund 646,577 10,000 - 10,000 0.00%
Memorial Cemetery Fund 1,540,629 - - - N/A
Subtotal of Operations & Maintenance 281,984,710$ 239,231,414$ (26,313,800)$ 212,917,614$ 1.77%
Utility Funds Transfer to CIP - Utility CIP 7,500,000 7,500,000 - 7,500,000 144.30%
Utility Funds Transfer to CIP - Gen'l Gov't CIP - - - - N/A
Community Development Transfer to CIP 1,078,514 1,078,514 - 1,078,514 292.19%
General Fund Transfer to CIP 936,229 936,229 - 936,229 N/A
Equipment Replacement Transfer to CIP - - - - N/A
Park Land Dedication Transfer to CIP - - - - N/A
Capital Transfers to CIP 9,514,743$ 9,514,743$ -$ 9,514,743$ 184.45%
General Government Capital Imp. Proj.26,428,791$ 9,998,310$ (1,894,743)$ 8,103,567$ -24.32%
Utility Capital Improvement Projects 33,702,370 23,042,623 (7,620,000) 15,422,623 -22.43%
Community Development Capital Imp Proj.633,208 633,208 - 633,208 -40.86%
Special Revenue Capital Imp. Proj.4,394,837 3,116,061 - 3,116,061 32.86%
Wolf Pen Creek TIF Capital Imp. Proj.1,186,298 - - - N/A
Hotel Tax Capital Imp Proj 3,700,000 3,700,000 - 3,700,000 N/A
Subtotal of Capital Expenditures 70,045,504$ 40,490,202$ (9,514,743)$ 30,975,459$ -8.91%
Totals 361,544,957$ 289,236,359$ (35,828,543)$ 253,407,816$ 2.78%
10/7/2013 12:06
40
Debt Service Fund4.85%Recreation Fund0.41%Other Gov'l Funds0.05%Hotel Tax Fund1.16%Community Development Fund0.88%Other Special Revenue Funds1.25%Utility Funds49.02%Sanitation Fund3.22%Parking Enterprise Fund0.57%City of College StationNet Budget ‐$255,433,261General Fund22.99%Cemetery Funds0.08%Utility Funds Xfer to CIP ‐Utility CIP2.68%Utility Funds Xfer to CIP ‐Gen'l Gov't CIP0.29%CD Xfer to CIP0.34%Gen'l Fund Xfer to CIP0.23%Equipment Replacement Xfer to CIP0.19%Park Land Dedication Xfer to CIP0.16%Gen'l Gov't CIP6.33%Utilities CIP3.62%Other CIP1.68%41
2013‐2014 Approved Annual Budget
Combined Summary of Revenues & Expenditures
With Comparisons to 2012‐13 Budget
Governmental Funds Enterprise Funds
General Fund Debt Service (1) Other (2) Utilities Sanitation
Parking
Enterprise Hotel Tax
Community
Development
Recreation
Fund
(3) Court
Funds
Police
Seizure
Parkland
Dedication
Memorial
Cemetery Drainage
BEGINNING BALANCE 11,418,222$ 3,476,532$ 2,203,566$ 24,647,986$ 403,446$ 153,825$ 1,944,947$ 1,424,338$ -$ 813,103$ 79,446$ 2,803,144$ 1,590,523$ 2,320,202$
REVENUES:
Ad Valorem Tax 14,513,579 12,041,492 - - -
Sales Tax 23,495,000 - - -
Other Taxes 2,513,025 - - 4,246,000 -
Licenses & Permits 1,075,376 - - -
Intergovernmental 236,200 - - 4,095,643 -
Charges for Services 2,822,969 - 124,790,689 7,862,228 1,138,752 1,037,750 - 2,000 2,047,200
Fines, Forfeits & Penalties 3,263,792 8,131 - 205,303 230,680 20,000
Investment Earnings 76,500 25,034 6,055 80,000 2,010 1,335 11,500 2,486 210 10,000 5,000 7,000
Other 345,937 410,327 2,258,200 402,360 7,498 - 300,000 298,853
Return on Investment 9,226,925 - - -
Transfers In 1,299,304 196,058 400,000 - 213,982 60,000 -
Long Term Debt Issuance - - -
Total Revenues 58,868,607$ 12,262,584$ 824,513$ 127,128,889$ 8,480,580$ 1,412,888$ 4,257,500$ 4,095,643$ 1,037,750$ 233,166$ 22,210$ 310,000$ 303,853$ 2,054,200$
TOTAL AVAILABLE RESOURCES 70,286,829 15,739,116 3,028,079 151,776,875 8,884,026 1,566,713 6,202,447 5,519,981 1,037,750 1,046,269 101,656 3,113,144 1,894,376 4,374,402
EXPENDITURES:
General Government 3,849,852 - - -
Fiscal Services 3,085,697 - - -
Police 17,236,201 - - -
Fire 13,532,961 - - -
Planning & Development Services 3,752,133 - - -
Public Works 7,666,020 - - -
Parks & Recreation 5,069,707 - - 3,104,028 -
Information Services 4,345,737 - - -
Library 1,085,099 - - -
Utilities - 96,131,863 -
CIP Department - - -
Projects/Direct Capital - 562,465 -
Sanitation - - 6,532,371 -
Parking Enterprise - - 1,099,033 -
BVSWMA - - -
Community Development - - 2,181,846 -
Outside Agency Funding 1,192,046 - - 46,240 1,947,340 123,394 -
Debt Service 12,349,455 - 15,380,803 400,960 462,463 -
Return on Investment - 8,505,401 722,034 -
Contingency 316,943 - 250,000 41,000 50,000 - 7,200
Internal Services
Special Revenue Funds
Internal Services - - -
Self-Insurance - - -
Other/Other Transfers 3,230,137 50,000 1,131,883 1,836,828 143,603 (193,001) 966,167 (870,790) (2,215,617) 256,509 40,000 - 196,058 1,524,318
General & Administrative Transfers (4,339,012) - 2,545,279 549,460 88,516 149,339 - 20,042 303,667
CIP Expenditures Less G&A Xfers*- - 1,790,403 - 2,662,500 455,250
Transfers to CIP Funds 589,549 - 7,602,500 870,790 - 400,000
Total Expenditures 60,613,070$ 12,399,455$ 1,131,883$ 132,815,139$ 8,435,668$ 1,457,011$ 2,963,507$ 4,095,643$ 1,037,750$ 256,509$ 40,000$ 3,082,542$ 196,058$ 2,290,435$
Measurement Focus Incr (Decr)
Change in Fund Balance (1,744,463) (136,871) (307,370) (5,686,250) 44,912 (44,123) 1,293,993 - - (23,343) (17,790) (2,772,542) 107,795 (236,235)
ENDING FUND BALANCE 9,673,759$ 3,339,661$ 1,896,196$ 18,961,736$ 448,358$ 109,702$ 3,238,940$ 1,424,338$ -$ 789,760$ 61,656$ 30,602$ 1,698,318$ 2,083,967$
(1) Other Governmental Funds comprised of the Economic Development, Chimney Hill, and Efficiency Time Payment Funds.
(2) Utilities comprised of the Electric, Water and Wastewater Funds
(3) Court Funds comprised of Court Technology, Court Security and Juvenile Case Manager Funds
(4) TIF Funds comprised of Wolf Pen Creek TIF, West Medical District TIRZ #18, and East Medical District TIRZ #19
(5) Governmental Capital Funds comprised of Streets, Parks, Facilities & Technology Funds
(6) Utility Capital Funds comprised of Electric, Water and Wastewater
(7) Internal Services Funds comprised of Fleet Maintenance, Utility Customer Service, and Equipment Replacement
(8) Self-Insurance Funds comprised of Workers Compensation, Employee Benefits, Property Casualty and Unemployment Funds
*Total CIP expenditures reflected does not include General and Administative transfers. General and Administrative transfers are reflected on a separate line.
42
FY 2013-2014 FY 2012-2013 FY 2011-2012
Capital Projects Funds Internal Services Funds Total Less Transfers Net Total Adopted Amended Actual
(4) TIF Funds PEG Fund
Cemetery
Perpetual
Mem
Cemetery
Endowment
(5) Governmental
Funds
(6) Utility
Funds
(7) Internal
Services
(8) Self
Insurance All Funds All Funds 2013-2014 2012-2013 2012-2013
2011-2012
(Budget Basis
Actuals)
1,234,461$ -$ 1,776,579$ 674,502$ 11,349,706$ 905,509$ 7,685,833$ 9,924,572$ 86,830,442$ (17,610,405)$ 69,220,037$ 80,226,767$ 80,226,767$ 102,346,083$
74,689 - - - - 26,629,760 - 26,629,760 25,725,199 25,725,199 24,978,388
- - - - - 23,495,000 - 23,495,000 21,726,000 21,726,000 21,498,319
- 44,000 - - - - 6,803,025 - 6,803,025 6,298,314 6,298,314 6,194,902
- - - - - 1,075,376 - 1,075,376 997,932 997,932 1,481,743
- - 660,000 - - 4,991,843 - 4,991,843 6,286,832 6,352,447 2,114,785
- 78,000 - 184,000 - 139,963,588 - 139,963,588 138,836,351 138,836,351 136,657,608
- 187,020 - - - 3,914,926 - 3,914,926 3,954,273 4,056,273 4,228,547
1,583 450 4,000 2,000 37,000 15,000 16,075 23,696 326,934 - 326,934 898,576 898,576 887,353
- 2,500 147,197 100,000 300,000 175,000 1,662,116 6,409,988 - 6,409,988 5,985,371 6,167,271 7,694,219
- - - - - 9,226,925 - 9,226,925 9,148,925 9,148,925 10,060,270
- 233,840 3,087,839 6,850,000 7,370,253 9,050,972 28,762,248 (28,762,248) - 26,606,417 27,456,715 22,887,632
- 14,149,500 18,025,000 - - 32,174,500 - 32,174,500 34,825,000 34,825,000 29,876,265
76,272$ 278,290$ 6,500$ 149,197$ 17,639,359$ 25,850,000$ 7,745,328$ 10,736,784$ 283,774,113$ (28,762,248)$ 255,011,865$ 281,289,190$ 282,489,003$ 268,560,030$
1,310,733 278,290 1,783,079 823,699 28,989,065 26,755,509 15,431,161 20,661,356 370,604,555 (46,372,653) 324,231,902 361,515,957 362,715,770 370,906,113
- - - - - 3,849,852 - 3,849,852 3,754,411 3,832,863 3,766,152
- - - - - 3,085,697 - 3,085,697 2,990,012 3,023,764 2,871,676
- - - - - 17,236,201 - 17,236,201 16,505,367 17,123,395 15,483,397
- - - - - 13,532,961 - 13,532,961 13,171,632 13,555,297 12,578,394
- - - - - 3,752,133 - 3,752,133 3,629,777 3,687,018 3,523,748
- - - - - 7,666,020 - 7,666,020 7,428,331 7,643,516 6,655,625
- - - - - 8,173,735 - 8,173,735 8,414,087 8,455,321 7,978,546
- - - - - 4,345,737 - 4,345,737 4,412,057 4,550,814 3,844,098
- - - - - 1,085,099 - 1,085,099 1,013,116 1,013,116 1,072,552
- - - - - 96,131,863 - 96,131,863 95,956,852 96,055,473 89,388,934
- - - - - - - - -
- - - - - 562,465 - 562,465 522,235 522,235 218,615
- - - - - 6,532,371 - 6,532,371 6,305,489 6,330,756 6,386,084
- - - - - 1,099,033 - 1,099,033 901,117 937,678 730,932
- - - - - - - - -
- - - - - 2,181,846 - 2,181,846 2,591,942 2,591,942 903,975
- - - - - 3,309,020 - 3,309,020 2,749,179 2,865,679 2,482,060
- - - - - 28,593,681 - 28,593,681 27,690,325 27,690,325 26,086,261
- - - - - 9,227,435 - 9,227,435 9,148,925 9,148,925 10,060,270
- - - - - 665,143 - 665,143 540,000 435,860 -
10 297 245 10 297 245 (10 297 245)6 728 747 7 356 904 8 932 354- - - 10,297,245 - 10,297,245 (10,297,245) - 6,728,747 7,356,904 8,932,354
- - - - 9,963,316 9,963,316 (9,963,316) - 11,077,010 11,708,640 8,677,907
- 114,383 10,000 - - (475,000) - 5,745,478 (2,151,569) 3,593,909 2,924,681 3,433,616 19,160,205
- 477,415 205,294 - - - - - - 0
1,235,044 18,786,884 15,878,979 - - 40,809,060 (9,937,839) 30,871,221 43,126,713 44,612,638 30,953,636
- - - 475,000 - 9,937,839 - 9,937,839 9,514,743 9,514,743 1,750,000
1,235,044$ 114,383$ -$ 10,000$ 19,264,299$ 16,084,273$ 10,297,245$ 9,963,316$ 287,783,230$ (32,349,969)$ 255,433,261$ 281,096,748$ 286,090,518$ 263,505,425$
4,668,889
(1,158,772) 163,907 6,500 139,197 (1,624,940) 9,765,727 (2,551,917) 773,468 (4,009,117) 3,587,721 (421,396) 192,442 (3,601,515) 5,054,606
75,689$ 163,907$ 1,783,079$ 813,699$ 9,724,766$ 10,671,236$ 5,133,916$ 10,698,040$ 82,821,325$ (14,022,684)$ 68,798,641$ 80,419,209$ 76,625,252$ 112,069,578$
Total Revenues 222,837,365$ -$ 222,837,365$
Transfers In 28,762,248 (28,762,248) -
Long Term Debt Issuance 32,174,500 - 32,174,500
Decrease in Fund Balance 4,009,117 (3,587,721) 421,396
Total Appropriations 287,783,230$ (32,349,969)$ 255,433,261$
43
City of College Station
All Funds Operations & Maintenance
Summary
EXPENDITURE BY FUND
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
FUND Actual Budget Estimate Base Budget Budget FY13 to FY14
General Fund 54,107,739$ 59,333,277$ 58,605,210$ 57,857,045$ 59,623,407$ 0.49%
Court Security Fee Fund 65,798 67,758 69,705 67,814 67,814 0.08%
Juvenile Case Mgr. Fee Fund 94,564 104,871 104,708 108,988 108,988 3.93%
Recreation Fund 3,819,749 3,725,396 3,608,048 3,239,710 3,253,310 -12.67%
Community Development Fund 246,508 272,128 272,128 355,309 355,309 30.57%
Northgate Parking Fund 510,303 710,426 517,440 865,660 891,620 25.50%
Electric Fund 80,129,261 86,299,674 82,260,470 85,301,211 85,534,499 -0.89%
Water Fund 4,260,566 4,838,877 4,761,314 4,643,920 5,317,760 9.90%
Wastewater Fund 5,217,733 5,564,157 5,545,067 5,565,615 5,842,069 4.99%
Sanitation Fund 6,386,085 6,330,756 6,207,426 6,493,337 6,532,371 3.18%
Property & Casualty Ins. Fund 77,627 96,107 97,800 95,177 95,177 -0.97%
Employee Benefits Fund 78,251 77,550 88,115 432 87,734 13.13%
Workers' Comp Ins. Fund 102,140 117,792 100,995 94,652 94,652 -19.64%
Utility Customer Service Fund 2,227,153 2,262,190 2,233,836 2,206,744 2,231,533 -1.36%
Fleet Maintenance Fund 1,826,420 1,802,901 1,785,097 1,844,984 1,924,915 6.77%
Drainage Maintenance Fund 919,049 1,075,426 1,025,535 1,090,534 1,225,534 13.96%
COMBINED FUND TOTAL 160,068,946$ 172,679,286$ 167,282,894$ 169,831,132$ 173,186,692$ 0.29%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
CLASSIFICATION Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 58,221,736$ 61,652,334$ 61,075,781$ 61,307,129$ 62,304,646$ 1.06%
Supplies 6,106,369 6,825,563 6,751,985 6,419,738 6,975,431 2.20%
Maintenance 4,797,692 5,438,744 5,432,243 5,808,320 5,913,808 8.73%
Purchased Services 16,924,229 19,152,074 18,368,008 18,460,959 19,656,774 2.64%
Capital Outlay 704,123 1,817,914 1,309,355 1,205,016 1,636,063 -10.00%
Purchased Power/Wheeling Charges 72,603,527 77,104,000 73,700,000 76,000,000 76,000,000 -1.43%
Other Purchased Services 536,202 496,088 484,137 475,688 545,688 10.00%
Indirect Costs 175,068 192,569 161,385 154,282 154,282 -19.88%
COMBINED FUND TOTAL 160,068,946$ 172,679,286$ 167,282,894$ 169,831,132$ 173,186,692$ 0.29%
PERSONNEL SUMMARY BY FUND
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
FUND Actual Actual Budget Base Budget Budget FY13 to FY14
General Fund 611.55 587.80 591.65 586.65 595.15 0.59%
Court Security Fee Fund 2.00 1.00 1.00 1.00 1.00 0.00%
Juvenile Case Mgr. Fee Fund 1.75 1.75 1.75 1.75 1.75 0.00%
Recreation Fund 51.70 49.70 48.85 45.85 45.85 -6.14%
ARRA of 2009 Fund 1.00 1.00 - - - N/A
Community Development Fund 4.50 4.50 4.00 5.50 5.50 37.50%
Northgate Parking Fund 8.00 8.00 8.00 8.00 8.00 0.00%
Electric Fund 68.50 67.50 69.50 69.50 70.50 1.44%
Water Fund 29.50 28.00 28.00 28.00 29.00 3.57%
Wastewater Fund 50.00 49.00 49.00 49.00 49.00 0.00%
Sanitation Fund 35.50 35.50 35.50 35.50 35.50 0.00%
Property & Casualty Ins. Fund 1.50 1.00 1.00 1.00 1.00 0.00%
Employee Benefits Fund 1.00 1.00 - - 1.00 N/A
Workers' Comp Ins. Fund 1.50 1.00 1.00 1.00 1.00 0.00%
Utility Customer Service Fund 28.50 28.50 27.50 27.50 28.00 1.82%
Fleet Maintenance Fund 15.00 15.00 15.00 15.00 15.00 0.00%
Drainage Maintenance Fund - 14.00 15.00 15.00 15.00 0.00%
BVSWMA Fund 24.00 22.00 - - - N/A
COMBINED FUND TOTAL 935.50 916.25 896.75 890.25 902.25 0.61%
44
Analysis of Tax Rate
Fiscal Year 2013‐2014
Approved Approved
FY13 FY14
Assessed Valuation of Real and Exempt Property 6,974,141,123$ 7,388,066,097$
(Based on 100% of Market Value)
Less: Exempt Property 816,344,015 939,293,301
Less: Agricultural Loss 112,516,988 109,732,538
Less: Over 65 and Veterans Exemptions 85,548,372 89,657,918
Less: House Bill 366 164,493 153,971
Less: Abatements 00
Less: Proration 293,977 305,320
Less: CHDO 4,651,299 7,953,100
Less: Freeport 10,308,992 9,850,939
Taxable Assessed Value 5,944,312,987$ 6,231,119,010$
Freeze Taxable 402,197,623 470,756,248
Freeze Adjusted Taxable 5,542,115,364$ 5,760,362,762$
O&M and Debt Service Portion 5,944,312,987$ 6,213,584,665$
TIF Captured Value 0 17,534,345
Total 5,944,312,987$ 6,231,119,010$
Apply Tax Rate per/$100 Valuation 0.430687/$100 0.425958/$100
Freeze Actual Tax 1,649,028$ 1,886,034$
Amount lost to Tax Freeze 83,184 119,190
Total Tax Levy 25,518,199$ 26,422,760$
Estimate 100% Collection 25,518,199$ 26,422,760$
Tax Rate Per Percent Estimated
$100 Valuation Of Levy Collections
Debt Service 0.193053 45.3%11,941,492$
General Fund 0.232905 54.7%14,406,579
TIRZ 18 0.425958 100.0%73,652
TIRZ 19 0.425958 100.0%1,037
Approved Tax Rate 0.425958 100.0%26,422,760$
45
Analysis of Property ValuationsAnalysis of Property Valuationsypy
Data comes from Brazos CAD website with certified annual historical totalsData comes from Brazos CAD website with certified annual historical totals
Appraisal Total Market Exempt Total Taxableppp
Y Vl ti Vl Vl *Year Valuation Value Value *
2004 3 847 854 578$556 723 136$3 291 131 442$2004 3,847,854,578$ 556,723,136$ 3,291,131,442$
2005 4 260 094 126 614 609 545 3 645 484 58120054,260,094,126 614,609,545 3,645,484,581
2006 4 698 557 824 643 387 278 4 055 170 54620064,698,557,824 643,387,278 4,055,170,546
2007 5 223 363 290 677 645 842 4 545 717 44820075,223,363,290 677,645,842 4,545,717,448
2008 5,726,153,143 701,998,930 5,024,154,21320085,726,153,143 701,998,930 5,024,154,213
2009 6,235,564,687 844,182,607 5,391,382,080,,,,,,,,
2010 6 325 818 517 870 386 056 5 455 432 46120106,325,818,517 870,386,056 5,455,432,461
2011 6 537 436 940 798 821 938 5 738 615 00220116,537,436,940 798,821,938 5,738,615,002
2012 6 861 624 135 917 311 148 5 944 312 98720126,861,624,135 917,311,148 5,944,312,987
2013 7 278 333 559 1 047 214 549 6 231 119 01020137,278,333,559 1,047,214,549 6,231,119,010
City of College Station Ad Valorem Tax ValuationCity of College Station Ad Valorem Tax Valuation
7 0007,000
6 0006,000
5,000 $4 000S $4,000 NS3 000ON3,000 LLIMIL2,000 M1,0001,000
00
2004 2005 2006 2007 2008 2009 2010 2011 2012 20132004200520062007200820092010201120122013
* Assessed value is 100% of the estimated value Assessed value is 100% of the estimated value.
46
Citizens of College StationMayorandCITY ORGANIZATION City ManagerMayor andCouncilCity AttorneyCity SecretaryMunicipalJudgesInternal AuditorAppointed Boardsand CommissionsExecutive Director Business ServicesDeputyCity ManagerDeputyCity ManagerPublic CommunicationsExecutive DirectorDevelopment ServicesFire / EOClPublic WorksPlanning & DevelopmentFiscalServicesInformation TechnologyPoliceParks and RecreationHuman Water ServicesElectric UtilityCommunity DevelopmentEngineeringBudget & FinancialAccounting & Treasury OperationsE‐GOVBusiness ServicesGISResourcesIntergov’tRelationsTAMU, C BEconomic DevelopmentLegislative AffairsCode EnforcementNeighborhood Utility Customer Financial ReportingPurchasingTechnologyServicesServicesCommunicationsNetworkCounty, Bryan, CSISDgServicesNorthgate DistrictServicesMunicipal CourtStrategicNetwork ServicesAdminStrategic Planning47
Strategic Planning and Budget Process – FY 2013‐2014
January Budget staff meets to go over general action plans for the upcoming budget season and assign
duties and responsibilities.
Preliminary work begins on upcoming fiscal year budget for the Operating and Capital Improvement
Program (CIP) budgets.
Personnel summaries and salary data is sent to City departments to begin preparation of the Salary
and Benefits portion of the budget.
February Requests for fixed cost information as well as vehicle and equipment replacement data are sent out
to the City departments.
City Council participates in a Strategic Planning Retreat to review mission and vision statements and
identify strategic priorities for the upcoming fiscal year.
Budget Staff prepares and distributes 1st quarter financial reports and departmental forecasts.
March Budget analysts prepare Department and Fund summaries, prepare and update the computer
system, and finalize budget amounts for fixed costs.
Budget analysts develop and analyze forecasts and preliminary rate models.
Budget Staff meets with City Departments to review/discuss/revise CIP budget submissions.
April Budget department kicks off new budget year with City departments.
Analysts begin preliminary work with Departments and assist Departments in preparing their
budget submittal.
Continue analysis and preparation of the CIP budget.
May Department budgets are due back to the Budget Office.
Budget Analysts analyze and review base budget requests, requests for increases in funding via
service level adjustments (SLAs), as well as budget reduction submittals with departments.
Budget Staff prepares and distributes 2nd quarter financial reports and departmental forecasts.
Budget Staff and Capital Projects Department meet with City Manager to review proposed CIP.
June Budget Staff prepares Proposed Budgets and meets with Department Directors and City Manager to
discuss budget requests and service levels.
Budget Staff and Capital Project Department present the proposed CIP to the Planning and Zoning
Commission and Parks and Recreation Board.
July Budget Staff prepares Proposed Budget Document.
City Council participates in a Mid‐Year Strategic Plan Review.
August Present Proposed Budget to City Council.
Conduct budget workshops during scheduled Council meetings to review Proposed Operating and
Capital Improvement Program budgets.
Budget Staff prepares and distributes 3rd quarter financial reports and departmental forecasts.
September Publish required Tax Notices.
Conduct required Public Hearings.
Council adoption of Budget and Tax Rate.
October Prepare Approved Budget Document and Approved Capital Improvement Programs Document.
November‐
December
Budget Staff prepares and distributes 4th quarter financial reports and departmental forecasts.
Conduct Departmental Reviews and Special Projects.
Monitor Budget.
Request for CIP budget submissions sent out to Departments.
48
General Fund
The General Fund accounts for all activities typically considered governmental functions of the City. These
include Public Safety, Public Works, Parks and Recreation, as well as Planning and Development Services. Also
included are the primary support services for these areas such as Fiscal Services, Information Technology, and
administrative services in General Government.
The General Fund is budgeted using the current financial resources measurement focus and the modified accrual
basis of accounting. This is the same measurement focus and basis of accounting used for governmental fund
financial statement reporting. Revenues are recognized when they become measurable and available to finance
expenditures of the current period. Expenditures are recognized when the related fund liability is incurred with the
exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1.
The General Fund is influenced by current policies and approved policy changes. The policies include inter-fund
equity, maintaining a balance between revenues and expenditures, and maintaining the level of service currently
provided as the City experiences residential and commercial growth.
The FY13 revised General Fund revenue budget is $55,511,225 and the FY13 year-end estimate is projected to
be $56,111,971. The FY13 year-end estimate for General Fund revenue is anticipated to be approximately
$600,000 over the FY13 revised budget. A significant portion of this is due to the year-end estimate for sales tax.
The FY13 sales tax budget was anticipated to be at or near the FY12 actual sales tax collected. However, FY13
sales tax is projected to come in higher than budgeted by a little more than $1,000,000. In addition, license and
permit revenues are projected to be higher than budgeted.
Total approved FY14 General Fund revenues are $57,569,303. This represents a 2.6% increase over the FY13
year-end estimate. A large portion of this increase is due to an increase in estimated sales tax revenue as a result
of recent trending and a positive economy. Revenue projections are based on historical trends and consider
economic variables that affect the City’s revenue stream. Appendix D provides historical data on all General Fund
revenue categories. Major revenue estimates and assumptions are explained below.
1. Property Taxes in FY14 are estimated to be $14,513,579. The anticipated revenues are based on the
approved operations and maintenance (O&M) tax rate of 23.2905 cents per $100 valuation. The FY14 O&M
portion of the tax rate reflects a net decrease of 0.2147 cents from the FY13 approved O&M portion of the tax
rate. This represents the effective tax rate for FY14. The effective tax rate is the rate that will raise the same
revenues on the same properties this year as last year.
2. Sales Tax is estimated to be $23,495,000 in FY14; this projection reflects a 2.6% increase over the FY13
year-end estimate. The FY13 year-end estimate is projected to come in approximately $1.0 million higher
than budget. Sales tax revenue estimates are based on analysis of historical revenues and expected future
retail sales and employment. Sales tax is the largest revenue stream in the General Fund, and is estimated
to be approximately 40.81% of overall General Fund revenues.
3. Mixed Drink and Franchise Taxes are projected to be $2,513,025, which is 1.0% above the FY13 revised
budget. Mixed Drink Tax revenue decreased in FY13 due to state budget changes which reduce the City
portion of the State’s mixed drink tax. Franchise taxes include phone, cable, and natural gas.
4. Licenses and Permit Revenue in FY13 is anticipated to be higher than budgeted primarily due to the
number and value of permits issued in the Northgate District. Revenues for FY14 are anticipated to be back
in line with FY11. The past two years have been particularly high due to strong new development. The FY14
revenue is estimated to be $1,075,376.
5. Intergovernmental Revenues for FY13 are anticipated to be higher than budgeted, $441,500. The FY13
year-end estimate includes grant funds received in FY13 - grant funds are not budgeted until they are
approved or received. Among the intergovernmental revenues the City anticipates receiving in FY13 are
reimbursements from TAMU and CSISD for traffic control, escorts and various other services provided by the
Police Department, and reimbursement from City of Bryan, TAMU, and Brazos County for a portion of the
Staff Assistant position for the Joint Emergency Operations Center.
49
6. Parks and Recreation estimated revenues are $158,450 in FY14. This amount includes an increase in
revenue of $25,000 for tournament fees due to the anticipated increase in field availability as larger
tournaments will be using the new synthetic turf fields at Veteran’s Park. Most of the Parks and Recreation
revenue is recorded in the Recreation Fund.
7. Other Service Charges include miscellaneous charges and fees from various departments within the
General Fund, including Development Services, Police, Fire, and Municipal Court. The approved revenues
are projected to be $2,664,519 in FY14, which includes an SLA for the reimbursement (estimated to be
$126,523 from CSISD) of an additional School Resource Officer in the Police Department. The FY14
estimated revenue reflects a slight increase over the estimated FY13 year-end revenue of $2,473,525.
8. Fines, Forfeits, and Penalties are mostly ticket and court fines from Municipal Court. These fines are
generated primarily through traffic citations. Fines, forfeits, and penalties are estimated to be $3,263,792 in
FY14.
9. Investment earnings are estimated at $76,500 in the FY14 Approved Budget. Investment earnings in FY13
were adjusted down from the FY12 actual revenue to reflect very low interest rates. FY14 earnings are
anticipated to remain relatively flat throughout FY14.
10. Miscellaneous Revenues include such items as rents and royalties, various donations, collection service
fees, sale of abandoned property, sale of fixed assets, etc. FY14 estimated revenue is $345,937.
11. Utility Transfers to the General Fund are approved to be $9,226,925 for FY14. These transfers reflect in-
lieu of franchise fees revenue for the General Fund since the City owns the utilities.
12. Approved Net Expenditures for FY14 are $59,313,766 or 0.9% lower than the FY13 revised budget. The
approved General Fund budget includes additional funds for public safety, street maintenance, and funds for
salary increases.
Several cash funded capital projects are included in the non-departmental portion of the General Fund budget.
These one-time expenditures are expected to be incurred in FY14. These include a transfer of $121,777 to the
Streets Projects Fund for intersection improvement projects; a transfer of $75,000 to the Streets Projects Fund for
street rehabilitation projects; a transfer of $192,772 to the Streets Projects Fund for sidewalk improvement
projects; and a transfer of $200,000 to the General Government Projects Fund for the training associated with the
first year implementation of the City’s new Enterprise Resource Planning (ERP) System.
Also included in the non-departmental expenditures portion of the General Fund budget is the transfer out of the
accumulated revenues received from the Public, Educational and Governmental (PEG) Access Channel Fees
over the last several years. The PEG Fee has been collected for a number of years in the General Fund, but due
to changes in legislative requirements, the PEG Fee Fund will be established in FY14. The transfer of
accumulated revenues to the new PEG Fund will make tracking of the expenditures easier as use of the funds is
restricted. Other non-departmental expenditures include general and administrative (G&A) transfers into the
General Fund from various operating funds to pay for the services provided such as Accounting, Budget,
Purchasing, Human Resources, Legal, etc. Interfund transfers (in and out), Public Agency Funding and
Consulting services are also included in this section. A full listing of the non-departmental expenditures can be
found in Appendix I of this document.
Several Service Level Adjustments (SLAs) are included in the FY14 Approved Budget. The detailed SLAs by
department are included in each Department Summary. A full listing of these one-time and recurring SLAs can be
found in Appendix B of this document.
A total of 595.15 positions are included in the approved General Fund budget. This includes 583.40 full-time
employees (FTEs) in the General Fund. Some employees, both full-time and part-time, code a portion of their
time to other funds. The approved budget also includes 11.75 temporary/seasonal and part-time non-benefitted
FTEs. Requests for increases in personnel were submitted as SLAs as part of the budget process. A full listing of
personnel can be found in Appendix C.
50
FY12 Actual
FY13 Revised
Budget
FY13 Year-
End Estimate
FY14
Approved
Base Budget
FY14
Approved
Budget
% Change
Budget
FY13 to FY14
Beginning Fund Balance 11,319,965$ $ 13,930,040 $ 13,930,040 $ 11,418,222 $ 11,418,222
REVENUES:
Ad Valorem Tax 13,477,878$ 14,033,828$ 13,913,828$ 14,513,579$ 14,513,579$ 3.4%
Sales Tax 21,498,319 21,726,000 22,895,000 23,495,000 23,495,000 8.1%
Mixed Drink & Franchise 2,551,014 2,487,314 2,534,743 2,513,025 2,513,025 1.0%
Licenses & Permits 1,481,742 997,932 1,162,200 1,075,376 1,075,376 7.8%
Intergovernmental 520,948 306,920 441,500 236,200 236,200 -23.0%
Parks & Recreation 95,965 151,800 99,800 158,450 158,450 4.4%
Other Charges for Services 2,472,769 2,757,885 2,473,525 2,537,996 2,664,519 -3.4%
Fines, Forfeits & Penalties 3,370,391 3,571,560 2,979,600 3,263,792 3,263,792 -8.6%
Investment Earnings 75,071 67,686 75,000 76,500 76,500 13.0%
Miscellaneous 491,164 261,375 387,850 345,937 345,937 32.4%
Utility Transfer 10,060,270 9,148,925 9,148,925 9,226,925 9,226,925 0.9%
TOTAL REVENUES 56,095,531$ 55,511,225$ 56,111,971$ 57,442,780$ 57,569,303$ 3.7%
TOTAL FUNDS AVAILABLE 67,415,496$ 69,441,265$ 70,042,011$ 68,861,002$ 68,987,525$ -0.7%
EXPENDITURES:
Police Department 15,465,611$ 17,123,395$ 17,063,576$ 16,741,912$ 17,236,201$ 0.7%
Fire Department 12,578,396 13,555,297 13,483,303 13,392,853 13,532,961 -0.2%
Public Works Department 6,655,631 7,629,516 7,409,100 7,249,933 7,666,020 0.5%
Parks & Recreation Department 4,329,869 4,917,494 4,825,223 4,659,707 5,069,707 3.1%
Public Library 1,072,551 1,013,116 1,008,205 1,085,099 1,085,099 7.1%
Planning & Development Services 3,523,742 3,687,018 3,651,082 3,560,623 3,752,133 1.8%
Information Technology 3,844,107 4,550,814 4,446,857 4,298,680 4,345,737 -4.5%
Fiscal Services 2,871,677 3,023,764 3,021,918 3,052,223 3,085,697 2.0%
General Government 3,766,155 3,832,863 3,695,946 3,816,015 3,849,852 0.4%
Total Operating Expenditures 54,107,739$ 59,333,277$ 58,605,210$ 57,857,045$ 59,623,407$ 0.5%
TRANSFERS:
General & Administrative (Source) Use (4,721,577)$ (4,838,218)$ (4,838,218)$ (4,339,012)$ (4,339,012)$ -10.3%
Interfund Transfers (Source) Use 2,612,330 2,669,341 2,331,207 1,791,726 1,650,326 -38.2%
Total Transfers (Sources) Uses (2,109,247)$ (2,168,877)$ (2,507,011)$ (2,547,286)$ (2,688,686)$ 24.0%
OTHER:
Public Agency Funding 1,178,085$ 1,233,870$ 1,232,870$ 1,217,046$ 1,192,046$ -3.4%
Consulting Services 47,498 78,333 48,333 46,667 46,667
Capital Projects 164,870 1,033,527 1,084,527 589,549 589,549
Other 230,967 200,248 - 233,840 233,840 16.8%
Contingency - 159,860 159,860 430,559 316,943 98.3%
Total Other (Sources) Uses 1,621,420$ 2,705,838$ 2,525,590$ 2,517,661$ 2,379,045$ -12.1%
TOTAL EXPENDITURES 53,619,912$ 59,870,238$ 58,623,789$ 57,827,420$ 59,313,766$ -0.9%
Increase (Decrease) In Fund Balance 2,475,619$ (4,359,013)$ (2,511,818)$ (384,640)$ (1,744,463)$ -60.0%
Measurement Focus Increase (Decrease)134,456$
Ending Fund Balance 13,930,040$ 9,571,027$ 11,418,222$ 11,033,582$ 9,673,759$ 1.1%
City of College Station
General Fund
Fund Summary
51
Ad Valorem Tax
25.21%
Sales Tax
40.81%
Mixed Drink & Franchise
4.37%
Licenses & Permits
1.87%
Intergovernmental
0.41%
Parks & Recreation
0.27%Other Charges for Services
4.63%
Fines, Forfeits & Penalties
5.67%
Investment Earnings
0.13%
Miscellaneous
0.60%
Utility Transfer
16.03%
General Fund - Revenues
Fire Department
General Fund - Department Expenditures
Police Department
28.91%
22.70%
Public Works Department
12.84%
Parks & Recreation
Department
8.50%
Public Library
1.82%Planning & Development
Services
6.29%
Information Technology
7.29%
Fiscal Services
5.18%
General Government
6.47%
52
City of College Station
General Fund
Operations & Maintenance Summary
EXPENDITURE BY DEPARTMENT
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Police 15,465,611$ 17,123,395$ 17,063,576$ 16,741,912$ 17,236,201$ 0.66%
Fire 12,578,396 13,555,297 13,483,303 13,392,853 13,532,961 -0.16%
Public Works 6,655,631 7,629,516 7,409,100 7,249,933 7,666,020 0.48%
Parks and Recreation 4,329,869 4,917,494 4,825,223 4,659,707 5,069,707 3.10%
Library 1,072,551 1,013,116 1,008,205 1,085,099 1,085,099 7.11%
Planning and Development Services 3,523,742 3,687,018 3,651,082 3,560,623 3,752,133 1.77%
Information Technology 3,844,107 4,550,814 4,446,857 4,298,680 4,345,737 -4.51%
Fiscal Services 2,871,677 3,023,764 3,021,918 3,052,223 3,085,697 2.05%
General Government 3,766,155 3,832,863 3,695,946 3,816,015 3,849,852 0.44%
TOTAL 54,107,739$ 59,333,277$ 58,605,210$ 57,857,045$ 59,623,407$ 0.49%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 41,207,261$ 43,764,524$ 43,412,786$ 43,479,895$ 44,146,638$ 0.87%
Supplies 2,532,852 2,960,515 2,895,574 2,490,071 2,728,756 -7.83%
Maintenance 3,618,478 4,180,074 4,181,021 4,441,676 4,503,256 7.73%
Purchased Services 7,575,944 8,605,240 8,289,749 7,985,719 8,503,091 -1.19%
Capital Outlay 338,714 921,638 860,727 412,498 694,480 -24.65%
Indirect Costs* (1,165,510) (1,098,714) (1,034,647) (952,814) (952,814) -13.28%
TOTAL 54,107,739$ 59,333,277$ 58,605,210$ 57,857,045$ 59,623,407$ 0.49%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Police 184.50 182.50 192.50 192.50 196.50 2.08%
Fire 130.00 139.00 139.00 139.00 140.00 0.72%
Public Works 67.00 49.50 50.50 50.50 52.50 3.96%
Parks and Recreation 72.30 67.30 62.65 59.65 59.65 -4.79%
Library - - - - - N/A
Planning and Development Services 47.50 46.00 44.50 42.00 42.50 -4.49%
Information Technology 32.25 30.50 29.50 29.50 30.50 3.39%
Fiscal Services 38.50 38.50 38.50 39.00 39.00 1.30%
General Government 39.50 34.50 34.50 34.50 34.50 0.00%
TOTAL 611.55 587.80 591.65 586.65 595.15 0.59%
*Indirect Costs include administrative Parks and Recreation costs allocated to the Recreation Fund.
53
City Manager
Deputy City
Manager
Chief of Police
Policy &
Accreditation
Internal
Affairs
Joint Terrorism
Task Force
Field Operations
Bureau Chief
Uniform Patrol
Division
Crime Analyst
Northgate Unit
Operational
Support Bureau
Chief
Criminal
Investigations
Training &
Recruiting
Special
Operations
Administrative
Services Bureau
Chief
Information
Services
Technical
Coordinator
Communications
Holding Facility
Support Services
Property/Purchasing
Community
Services/
Volunteers
Staff
Assistant
POLICE DEPARTMENT
CITY OF COLLEGE STATION
54
City of College Station
Police
Department Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Police Administration 1,035,050$ 1,159,530$ 1,069,736$ 1,170,496$ 1,170,496$ 0.95%
Uniform Patrol 7,506,788 7,473,399 7,749,881 7,286,926 7,381,990 -1.22%
Criminal Investigation 1,857,997 1,827,778 1,813,007 1,830,991 1,899,642 3.93%
Recruiting and Training 480,354 632,517 630,802 487,255 513,831 -18.76%
Support Services* 1,796,736 2,494,696 2,400,549 2,383,975 2,536,330 1.67%
Communication / Jail 1,801,794 1,855,538 1,905,287 1,904,244 1,948,973 5.04%
Special Operations* 647,222 1,293,371 1,136,992 1,301,692 1,408,606 8.91%
Information Services 339,670 386,566 357,322 376,333 376,333 -2.65%
TOTAL 15,465,611$ 17,123,395$ 17,063,576$ 16,741,912$ 17,236,201$ 0.66%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 13,234,574$ 14,279,412$ 14,213,073$ 14,185,714$ 14,441,383$ 1.13%
Supplies 591,243 1,059,663 1,072,919 700,746 809,668 -23.59%
Maintenance 233,952 276,729 263,943 324,014 340,119 22.91%
Purchased Services 1,376,698 1,430,675 1,444,631 1,531,438 1,618,219 13.11%
Capital Outlay 29,144 76,916 69,010 - 26,812 -65.14%
TOTAL 15,465,611$ 17,123,395$ 17,063,576$ 16,741,912$ 17,236,201$ 0.66%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Police Administration 10.00 10.00 11.00 11.00 11.00 0.00%
Uniform Patrol 96.50 96.50 93.00 93.00 94.00 1.08%
Criminal Investigation 20.00 20.00 21.00 21.00 22.00 4.76%
Recruiting and Training 4.00 4.00 4.00 4.00 4.00 0.00%
Support Services*1.00 1.00 5.00 5.00 5.00 0.00%
Communication / Jail 35.00 35.00 35.00 35.00 36.00 2.86%
Special Operations*9.00 9.00 16.50 16.50 17.50 6.06%
Information Services 9.00 7.00 7.00 7.00 7.00 0.00%
TOTAL 184.50 182.50 192.50 192.50 196.50 2.08%
Service Level Adjustments One-Time Recurring Total Revenue**Net Total
School Resource Officer 82,906$ 85,792$ 168,698$ (126,523)$ 42,175$
Patrol Sergeant 21,378 97,300 118,678 - 118,678
Retention of 4 Patrol Fleet Vehicles 4,582 2,240 6,822 - 6,822
Crime Scene Technician 6,516 57,635 64,151 - 64,151
Northgate Satellite Office 21,855 - 21,855 - 21,855
Tactical Budget - 35,000 35,000 - 35,000
Detention Officer 1,586 43,799 45,385 - 45,385
Criminal Investigations Operations & Maintenance - 4,500 4,500 - 4,500
Tasers - 15,200 15,200 - 15,200
Bicycle Equipment Maintenance - 4,000 4,000 - 4,000
Recruiting & Training Operations & Maintenance - 10,000 10,000 - 10,000
Police SLA Total 138,823$ 355,466$ 494,289$ (126,523)$ 367,766$
**Revenue is not reflected on the financial portion of this schedule because this schedule only reflects the operations and maintenance budget and
department expenditures.
*During FY13 the Police Department reorganized personnel and budget to align more closely with organizational needs. This reorganization included
renaming two divisions, Support Services (formerly Quartermaster) and Special Operations (formerly Special Services).
55
PERFORMANCE MEASURES - POLICE DEPARTMENT
DEPARTMENT DESCRIPTION
↑ at or above expectations Comments (if
applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Effectiveness Yes Yes Yes Yes
II and V
Effectiveness No Yes Yes Yes
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Output **Yes Yes Yes
Effectiveness **Yes Yes Yes
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II and III
Output Yes Yes Yes Yes
Output Yes Yes Yes Yes
Output 15 45 45 25
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
The Police Department, in partnership with our community strives to reduce crime, the fear of crime and improve the quality of life by
upholding laws, protecting lives and property, and providing a safe and secure environment.
Provide effective intelligence based and geographically oriented Police Services designed to improve
citizen's safety, foster neighborhood integrity, and maintain a positive environment for the continued
development of the City.
While our Major crime is down from the same time
period compared to last year, our motor vehicle
crashes are up slightly.
Reduce the fear of crime and disorder perceived
by citizens through education.
Decrease the number of part 1 crimes that
occur within the city annually through
preventive patrol, education and enforcement.
Reduce the number of motor vehicle crashes
occurring in the city annually through education
and enforcement.
Reduce the amount of crime and disorder that
occurs in the city.
Improve safety on public roadways.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Quarterly
Increase the number of presentations and
public service announcements related to public
safety.
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Type of
Measure
Reduce the fear of crime and disorder perceived by citizens through education.
** New measure
Offer Citizens Police Academy twice annually
to provide insight and education related to the
policing profession.
Track the number of Community Oriented
Policing Projects addressed and resolved.
Increase the number of citizen and business
contacts made by officers in their assigned
geographical areas.
Provide feedback to the community through
various means as it relates to crime patterns
and or the lack of crime in their particular
geographical area.
Develop and maintain partnerships with citizen,
business and community organizations.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Develop and maintain effective partnerships between the community and the police department to identify
concerns and provide opportunities for shared problem solving.
56
57
City Manager
Deputy
City Manager
Fire Chief
Research & Planning
Public Information
Accreditation
Assistant Fire Chief
Training
Division
Quartermaster
"A" Shift
"B" Shift
"C" Shift
Emergency
Management
Coordinator
Staff Assistant
Fire Marshal
Fire Prevention
Deputy Fire Marshal
Pubic Education Officer
Staff Assistant
Secretary
FIRE DEPARTMENT
CITY OF COLLEGE STATION
58
City of College Station
Fire
Department Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Fire Administration 507,791$ 532,863$ 543,353$ 530,590$ 530,590$ -0.43%
Emergency Management 226,275 249,144 243,600 251,359 251,359 0.89%
Fire Suppression 7,929,012 8,362,538 8,433,029 8,368,954 8,368,954 0.08%
Fire Prevention 697,694 699,416 686,447 681,798 681,798 -2.52%
Emergency Medical Services 3,217,624 3,711,336 3,576,874 3,560,152 3,700,260 -0.30%
TOTAL 12,578,396$ 13,555,297$ 13,483,303$ 13,392,853$ 13,532,961$ -0.16%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 10,526,033$ 11,627,156$ 11,670,398$ 11,482,286$ 11,596,260$ -0.27%
Supplies 799,980 606,935 587,226 582,741 596,108 -1.78%
Maintenance 199,521 220,531 218,567 227,049 227,049 2.96%
Purchased Services 1,033,581 1,100,675 1,007,112 1,100,777 1,113,544 1.17%
Capital Outlay 19,281 - - - - N/A
TOTAL 12,578,396$ 13,555,297$ 13,483,303$ 13,392,853$ 13,532,961$ -0.16%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Fire Administration 5.00 5.00 5.00 5.00 5.00 0.00%
Emergency Management 2.00 2.00 2.00 2.00 2.00 0.00%
Fire Suppression 78.00 87.00 86.00 86.00 86.00 0.00%
Fire Prevention 6.00 6.00 6.00 6.00 6.00 0.00%
Emergency Medical Services 39.00 39.00 40.00 40.00 41.00 2.50%
TOTAL 130.00 139.00 139.00 139.00 140.00 0.72%
Service Level Adjustments One-Time Recurring Total
EMS Supervisor/Safety Officer 18,867$ 121,241$ 140,108$
Fire SLA Total 18,867$ 121,241$ 140,108$
59
PERFORMANCE MEASURES ‐ FIRE DEPARTMENT
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I
Efficiency 100% 97% 97% 97%
II
Efficiency 100% 100% 100% 100%
II
Effectiveness 100% 100% 100% 100%
STRATEGIC GOAL:
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Effectiveness 80% 85% 85% 85%
% of time first arriving unit is on scene within
Council adopted drive time of 5.5 minutes
Reporting Frequency:
Trend:
Complete all planning, training and exercise
requirements
Type of
Measure
Provide timely, effective and efficient response and mitigation for Fire, EMS, Rescue and Hazardous
Materials Emergencies.
The Fire Department focuses on the delivery of emergency services to ensure public safety in the areas of Fire Administration,
Emergency Management, Fire Suppression, Fire Prevention and Emergency Medical Services.
Manage consistent with City Manager direction, Council Strategic Plan, approved budget, department
service business plan.
First arriving unit is on scene within 5.5
minutes
Expenditures are within budget
% of time department is compliant with state
and federal reporting requirements
% of time all planning, training and exercise
requirements are met
Remain at or above approved budget
Compliant with all state and federal reporting
requirements
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
II
Effectiveness 99% 98% 98% 98%
II
Effectiveness 100% 100% 100% 100%
STRATEGIC GOAL:
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Effectiveness 2169 2000 2000 2000
II
Effectiveness 100% 100% 100% 100%
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
Type of
Measure
Reporting Frequency:
Trend:
Provide quality Fire Inspections, Systems Tests, Plan Reviews, Public Education and Fire Investigations
in a professional and timely manner.
Completion of Citizen's Fire Academy
Total number of activities completed
Conduct Citizen's Fire Academy
Ensure patient's condition remains the same
or improves during transport to medical
facility
% of time patients condition remained the
same or improved during transport to medical
facility
Maintain ISO rating of 2 or better
% of time ISO rating is 2 or better
Fire Marshal's Office Activities
60
61
City Manager
Dir ec tor
A ssistant Dir ec tor
Fac ilities
Maintenanc e
Sanitation
Str eets , Dr ainage
& I r r igation
Tr affic
Sy stems
Fleet Ser vic es
A ssistant Dir ec tor
Capital
Pr oj ec ts
L and
A c quisition
Tr affic
Engineer ing
B usiness Ser vic es
Manager
A d ministr ation
G I S & A sset
Management
PU B L I C W O RK S
CITY OF COLLEGE STATION
62
City of College Station
Public Works
Department Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Public Works Administration 433,187$ 497,028$ 492,771$ 548,704$ 548,704$ 10.40%
Traffic Engineering 112,509 260,748 166,405 112,794 259,900 -0.33%
Facilities Maintenance 1,211,155 1,594,444 1,543,202 1,396,128 1,487,944 -6.68%
Capital Projects 788,032 818,754 779,677 795,778 795,778 -2.81%
Streets Maintenance 3,037,480 3,093,219 3,083,904 3,243,556 3,402,815 10.01%
Traffic Signs and Markings 317,931 341,299 320,911 348,925 363,925 6.63%
Irrigation Maintenance 111,901 114,598 110,535 114,604 114,604 0.01%
Traffic Signals 643,436 909,426 911,695 689,444 692,350 -23.87%
TOTAL 6,655,631$ 7,629,516$ 7,409,100$ 7,249,933$ 7,666,020$ 0.48%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 3,191,022$ 3,398,817$ 3,313,489$ 3,425,679$ 3,561,121$ 4.78%
Supplies 311,721 335,481 337,084 315,733 350,890 4.59%
Maintenance 1,813,910 1,955,871 1,954,723 2,175,736 2,215,986 13.30%
Purchased Services 1,326,120 1,862,388 1,726,845 1,332,785 1,538,023 -17.42%
Capital Outlay 12,858 76,959 76,959 - - -100.00%
TOTAL 6,655,631$ 7,629,516$ 7,409,100$ 7,249,933$ 7,666,020$ 0.48%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Public Works Administration 4.00 3.50 4.50 5.50 5.50 22.22%
Traffic Engineering 2.00 1.00 1.00 1.00 2.00 100.00%
Facilities Maintenance 7.00 7.00 7.00 7.00 8.00 14.29%
Capital Projects*10.00 9.00 9.00 8.00 8.00 -11.11%
Streets Maintenance 19.00 18.00 18.00 18.00 18.00 0.00%
Drainage Maintenance**15.00 - - - - N/A
Traffic Signs and Markings 3.00 3.00 3.00 3.00 3.00 0.00%
Irrigation Maintenance 2.00 2.00 2.00 2.00 2.00 0.00%
Public Works Engineering - - - - - N/A
Traffic Signals 5.00 6.00 6.00 6.00 6.00 0.00%
TOTAL 67.00 49.50 50.50 50.50 52.50 3.96%
* The Capital Projects Department moved back into the Public Works Department in FY12. FY11 Actuals are reported on this summary as well.
** The Drainage Maintenance Division moved out of Public Works and into the Drainage Fund in FY12.
Service Level Adjustments One-Time Recurring Total
Facility Maint Tech 2,500$ 49,316$ 51,816$
Street Rehabilitation 100,000 - 100,000
Building Roof Replacements 40,000 - 40,000
Asphalt Paver Upgrade 40,000 5,250 45,250
Signs and Marking Equipment 15,000 - 15,000
Traffic Systems Studies (Signal Warrant Study)50,000 - 50,000
Traffic Engineering Position 7,080 90,026 97,106
GPS Vehicle Tracking 6,377 10,538 16,915
Public Works SLA Total 260,957$ 155,130$ 416,087$
63
PERFORMANCE MEASURES ‐ PUBLIC WORKS
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II, III, V
Effectiveness ** 100% 100% 100%
Effectiveness ** 100% 100% 100%
Effectiveness ** 100% 100% 100%
I, II, III
Effectiveness 100% 100% 100% 100%
Output 41,674 20,000 20,000 20,000
I, II
Efficiency 1.04:1 1.20:1 1.20:1 2.50:1
Output Yes Yes Yes Yes
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II, III, IV, V
Output ** ** 8 20
Output ** ** 14 11
Output ** ** 18 16
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II, III, V
Effectiveness 100% 100% 100% 100%
Output 102 50 50 50
Output 1352 1575 1575 1500
** This is a new measure for FY13. Public Works has not tracked this data in this format prior to FY13.
Invest in, maintain, and rehabilitate the City’s traffic system to minimize traffic congestion and maximize
efficiency
# of traffic signs installed or replaced
Maintain and repair traffic signals, traffic
signs, and pavement markings
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
# of projects completed
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Maintain clean, safe and comfortable City
facilities for employees and citizens
Ratio of reactive maintenance labor hours to
preventative maintenance labor hours
# of projects scheduled to be under
construction
# of projects scheduled to be in planning or
design
Plan for and invest in infrastructure, facilities, services, and equipment necessary to meet projected
growth and future needs
Deliver quality capital projects within the
defined scope, timeline and budget
Type of
Measure
% of scheduled Corrective Maintenance
completed
% of scheduled Preventative Maintenance
completed
% of scheduled Pavement Rehabilitation
completed
Linear feet of system cleaned or improved
Current service contracts for janitorial service,
pest control, elevator maintenance, fire
inspections and monitoring
% of scheduled drainage improvement
projects completed
** Tracking of scheduled drainage improvement projects began in FY12.
The Public Works Department provides maintenance of the City's streets, drainage infrastructure and traffic system. It is also
responsible for managing the City's capital improvement plan, solid waste collection services, as well as fleet and facilities
maintenance.
Maintain and rehabilitate equipment, facilities, and infrastructure on a strategic schedule
** This is a new measure for FY13. Public Works is implementing a comprehensive pavement management plan that will go into effect beginning in FY13.
Implement a comprehensive pavement
management plan
Protect infrastructure through a proactive
drainage maintenance plan
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Linear miles of pavement markings installed or
replaced
% of traffic signal cabinets/intersections
inspected and tested monthly
64
II, III, IV, V
Output ** 25 10 10
Output ** 100 80 100
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II, III, VI
Efficiency $119.02 $145.21 $145.21 $148.84
Output 1,705 2,133 1,957 1,965
Efficiency $64.28 $72.95 $72.95 $79.80
Output 121 121 121 123
I, II, VI
Effectiveness 20% 17% 19% 20%
Output 17 20 20 20
I, VI
Efficiency 4.84 7 7 7
Effectiveness 19 20 20 20
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
** New measure
** This is a new measure for FY13. Public Works has not tracked this data prior to FY13.
Study transportation issues proactively in
advance of growth
# of external transportation issues studied
Increase solid waste landfill diversion through
recycling programs/education
# of educational programs/seminars
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Provide affordable and reliable services with an emphasis on sustainability of our natural resources and
infrastructure
Type of
Measure
Implement a cost-effective and energy-
efficient fleet
Total number of hybrid or alternative fuel
vehicles in City fleet
# of internal transportation issues studied
Cost per ton of Residential collection
% of landfill diversion due to recycling or clean,
green programs
# of Preventative Maintenance work orders per
day
Cost per ton of Commercial collection
# of Commercial customers per Route
Manager
Maintain affordable and competitive Sanitation
rates
# of Residential customers per Route Manager
65
City Manager
Deputy City
Manager
Dir ec tor
Assistant Director
Operations
S enior P ark
P lanner
P ark
Operations
W est District
East District
S ou th District
Cemetery
W P C
S pecial Events
Assistant Director
P rog rams
S pecial
Facilities
L incoln
Center
S ou th w ood
Center
Recreation
Aq u atics
Ath letics
I nstru ction
K ids K lu b
X tra Ed Administration
PA RK S A ND RECREA TI O N
CITY OF COLLEGE STATION
66
City of College Station
Parks and Recreation
Department Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Administration 496,808$ 313,582$ 294,651$ 282,646$ 282,646$ -9.87%
Recreation 745,954 869,716 957,817 860,106 1,015,106 16.72%
Special Facilities 52,374 6,628 3,375 6,628 6,628 0.00%
Parks Operations 2,011,169 3,265,784 3,091,762 3,087,505 3,341,015 2.30%
Cemetery*1,023,564 461,784 477,618 422,822 424,312 -8.11%
TOTAL 4,329,869$ 4,917,494$ 4,825,223$ 4,659,707$ 5,069,707$ 3.10%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits**3,289,803$ 3,316,861$ 3,244,293$ 3,117,739$ 3,222,739$ -2.84%
Supplies 281,020 384,928 369,439 379,132 443,022 15.09%
Maintenance 479,341 696,673 690,153 662,949 671,174 -3.66%
Purchased Services 1,356,725 1,538,782 1,427,763 1,452,701 1,480,586 -3.78%
Capital Outlay 88,490 78,964 128,222 - 205,000 159.61%
Indirect Costs (1,165,510) (1,098,714) (1,034,647) (952,814) (952,814) -13.28%
TOTAL 4,329,869$ 4,917,494$ 4,825,223$ 4,659,707$ 5,069,707$ 3.10%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Administration 10.50 9.50 6.50 6.50 6.50 0.00%
Recreation**9.30 9.30 9.40 9.40 9.40 0.00%
Special Facilities 2.00 1.00 - - - N/A
Parks Operations 35.00 34.00 39.75 39.75 39.75 0.00%
Cemetery*15.50 13.50 7.00 4.00 4.00 -42.86%
TOTAL 72.30 67.30 62.65 59.65 59.65 -4.79%
Service Level Adjustments One-Time Recurring Total
Parks Operations and Cemetery O&M -$ 50,000$ 50,000$
Court Resurfacing 50,000 - 50,000
Playground Equipment & Resurfacing 75,000 - 75,000
Park Amenities Replacement/Improvements 35,000 - 35,000
Pavillion Repairs and Replacements 25,000 - 25,000
Athletic Field Maintenance Equipment 20,000 - 20,000
TAAF Games of Texas (reimbursed with HOT Funds)50,000 - 50,000
Tournament Crew Part-Time Staff (reimbursed with HOT Funds)105,000 - 105,000
Parks and Recreation SLA Total 360,000$ 50,000$ 410,000$
* The decrease from the FY13 budget to the FY14 budget is due to outsourcing mowing for cemeteries.
** In both FY11 and FY12, certain PARD positions were moved from the General Fund to the Recreation Fund
67
PERFORMANCE MEASURES - PARKS AND RECREATION DEPARTMENT
DEPARTMENT DESCRIPTION
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II and III
Measure: Effectiveness 97,888 98,171 98,171 101,001
Measure: Effectiveness 346.06 361.26 361.26 355.54
Measure: Effectiveness 299.31 316.31 316.31 316.31
Measure:Effectiveness 6.59 7 7 6.65
Measure: Effectiveness 54 54 54 55
Measure: Effectiveness 12 11 11 8
Measure: Effectiveness
Measure:Effectiveness 27 125 125 6
II
Measure:
Population Efficiency **Per Ea.
Program
Per Ea.
Program 17
Measure:Effectiveness **90%90%90%
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II and III
Measure: Efficiency 932 1,032 1,032 927
Measure: Efficiency 44 55 55 55
Measure: Effectiveness 89%92%89%90%
II and III
Measure: Effectiveness 12 16 16 16
Measure: Effectiveness 39 39 39 42
Measure: Effectiveness 835.85 835.85 835.85 835.85
Measure: Effectiveness 373.81 373.81 373.81 383.29
Measure: Effectiveness 106.71 106.71 106.71 106.71
II and III
Measure: Effectiveness 20 85 65 70
Measure: Effectiveness 90 40 40 35
II
Measure: Effectiveness 19 50 84 100
Measure: Efficiency 1051 350 890 950
Measure: Efficiency 116 80 29 29
# of Acres per 1,000 Citizens
Customer Overall Satisfaction
R ti
Objective: Maintain Urban Forest and
Landscaping
# of Citizen Satisfaction Surveys Conducted
Objective: Provide High Quality Services to Citizens II
# of Programs Offered
# of Special Events Supported
Objective: Support Programs and Events
# of Horticulture Beds Maintained
# of Trees Planted
# of Trees Removed
Objective: Maintain 90% Park Maintenance
Standard Score
# of Inspections Conducted
Park Maintenance Standard Score
Objective: Number of Acres Maintained
# of Athletic Events Supported
# of Acres Undeveloped
# of Parks Maintained In-house
# of Parks Contracted Out
# of Acres Maintained In-house
# of Acres Contracted Out
# of Sites Inspected
Type of
Measure
Population
Total # of Parks
# CIP Projects Completed
# Acres of Neighborhood
# Acres of Community Park Land
To provide a diversity of facilities and leisure services to our citizens.
To Provide Facilities and Programs as per the 2011- 2020 Parks and Recreation Master Plan.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Quarterly
To Provide and Maintain Quality Parks, Facilities and Urban Landscaping
See Recreation Fund Performance Measures
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Quarterly
# of Special Events &
Tournaments Held
Objective: Maintain 7 Acres of Parkland per
1000 Citizens
Objective: Conduct Citizen Satisfaction
Surveys
68
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II and III
Measure: Effectiveness 18.5 18.5 18.5 18.5
Measure: Effectiveness 36.57 36.57 36.57 36.57
Measure:
Effectiveness 20 20 20 20
II
Measure: Effectiveness 114 91 91 99
Measure:Effectiveness 3,153 2,969 2,969 2,574
Measure: Effectiveness 1,976 1,866 1,866 1,827
Measure:Effectiveness 582 506 506 476
II
Measure:Effectiveness 40 15 15 10
Measure:Effectiveness 128 135 135 100
Measure:Effectiveness 67 102 102 100
Measure:Effectiveness 62 70 70 30
Measure: Effectiveness 114 125 125 170
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
**New Measure
Total Burials in all Cemeteries
# Columbarium Niches Sold
# Spaces Sold College Station
Ct# Spaces Sold in Memorial
Ct# Spaces Sold in Aggie Field of
H
Aggie Field of Honor Acreage
College Station Cemetery
A
Quarterly
Objective: Actual Acreage Maintained
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Provide City Cemetery Spaces, Grounds Maintenance, and Customer Service
Memorial Cemetery Acreage
Objective: Facilitate Space Sales and Burials
Objective: Provide Cemetery Space (Regular,
Infant, Niche)
# Spaces Available College Station Cemetery
# Spaces Available in Memorial Cemetery
# Spaces Available in Aggie Field of Honor
# Columbarium Niches Available
69
City Manager
Deputy
City Manager
Par k s and Rec r eation
Dir ec tor
Community L ib r ar ian
CO L L EG E STA TI O N L I B RA RY
CITY OF COLLEGE STATION
70
City of College Station
Library
Department Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Library 1,072,551$ 1,013,116$ 1,008,205$ 1,085,099$ 1,085,099$ 7.11%
TOTAL 1,072,551$ 1,013,116$ 1,008,205$ 1,085,099$ 1,085,099$ 7.11%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits -$ -$ -$ -$ -$ N/A
Supplies 4,541 1,341 1,301 1,322 1,322 -1.42%
Maintenance 2,764 1,900 1,740 2,007 2,007 5.63%
Purchased Services 1,022,886 962,850 957,483 1,041,770 1,041,770 8.20%
Capital Outlay 42,360 47,025 47,681 40,000 40,000 -14.94%
TOTAL 1,072,551$ 1,013,116$ 1,008,205$ 1,085,099$ 1,085,099$ 7.11%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Library - - - - - N/A
TOTAL - - - - - N/A
71
PERFORMANCE MEASURES - LIBRARY
DEPARTMENT DESCRIPTION
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Measure:Effectiveness 90%90%90%90%
Measure:Effectiveness 4.18 5 5 6
II
Measure:Efficiency $11.08 $12.54 $12.54 $12.75
Measure:Efficiency 4.03 4.95 4.95 5
Measure:Efficiency 389,404 450,000 450,000 520,000
Measure:Efficiency 93,235 88,000 88,000 88,000
Measure: Efficiency 20,886 15,000 15,000 16,000
Measure:Efficiency 227,310 234,000 234,000 185,000
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
The Community Library System is responsible for library services in Brazos County. The Larry J. Ringer Library serves as the College Station
component of that system.
Provide helpful, friendly, customer-oriented library services to Brazos County residents.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Quarterly
Objective: Conduct Program Surveys
Customer Overall Satisfaction Rating
Collection Turnover rate
Circulation
Collection Size
Reference Transactions
Number of Library Visits
Objective: Provide Efficient Library Services
Circulation Per Capita
Library Cost Per Capita (96,921 in May 2012
= $1,071,654)
72
73
City Manager
Executive Director
Planning and Development Services
Assistant Director
Development
Coordination
Building
Northgate Operations
Assistant Director
(CD & NS)
Planning
Neighborhood Services
(NS)
Community Development
(CD)
Code Enforcement
City Engineer
Transportation
Greenways
GIS
PLANNING & DEVELOPMENT
SERVICES
CITY OF COLLEGE STATION
74
City of College Station
Planning and Development Services
Department Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Administration 550,699$ 564,054$ 578,635$ 550,300$ 550,300$ -2.44%
Civil Engineering 765,260 792,497 770,031 806,911 806,911 1.82%
Building 505,775 524,556 542,281 534,199 534,199 1.84%
Development Coordination 490,981 510,822 511,133 520,017 520,017 1.80%
Code Enforcement 336,514 262,674 255,827 147,462 163,972 -37.58%
Planning 527,680 637,794 577,068 606,449 681,449 6.84%
Neighborhood Services 83,946 88,976 86,856 88,982 188,982 112.40%
Transportation 112,267 115,649 138,917 116,838 116,838 1.03%
Greenways 89,701 118,324 119,430 119,275 119,275 0.80%
Geographic Info. Services 60,919 71,672 70,904 70,190 70,190 -2.07%
TOTAL 3,523,742$ 3,687,018$ 3,651,082$ 3,560,623$ 3,752,133$ 1.77%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 3,130,578$ 3,179,877$ 3,177,389$ 3,095,795$ 3,111,005$ -2.17%
Supplies 71,597 95,944 91,063 89,999 93,299 -2.76%
Maintenance 48,240 45,567 49,539 54,740 54,740 20.13%
Purchased Services 273,327 338,830 306,291 320,089 468,089 38.15%
Capital Outlay - 26,800 26,800 - 25,000 -6.72%
TOTAL 3,523,742$ 3,687,018$ 3,651,082$ 3,560,623$ 3,752,133$ 1.77%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Administration 3.00 4.00 4.00 4.00 4.00 0.00%
Civil Engineering 9.00 9.00 9.00 9.00 9.00 0.00%
Building 7.00 7.00 7.00 7.00 7.00 0.00%
Development Coordination 9.00 9.50 8.50 8.50 9.00 5.88%
Code Enforcement 6.00 5.00 4.00 2.00 2.00 -50.00%
Planning 8.25 7.50 8.00 7.50 7.50 -6.25%
Neighborhood Services 1.00 1.00 1.00 1.00 1.00 0.00%
Transportation 1.00 1.00 1.00 1.00 1.00 0.00%
Greenways 1.00 1.00 1.00 1.00 1.00 0.00%
Geographic Info. Services 2.25 1.00 1.00 1.00 1.00 0.00%
TOTAL 47.50 46.00 44.50 42.00 42.50 -4.49%
Service Level Adjustments One-Time Recurring Total
Neighborhood Plan Implementation 25,000$ -$ 25,000$
5 year Comprehensive Plan Update 50,000 - 50,000
Part-Time Code Enforcement Officer - 16,510 16,510
Greenways - ADA Eval/Implementation 100,000 - 100,000
Planning and Development Services SLA Total 175,000$ 16,510$ 191,510$
75
PERFORMANCE MEASURES ‐ PLANNING & DEVELOPMENT SERVICES
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I
Effectiveness ** Yes Yes Yes
Effectiveness ** Yes Yes Yes
I, II, III, IV, V, VI
Efficiency ** Yes Yes Yes
Efficiency ** Yes Yes Yes
Efficiency ** Yes Yes Yes
Efficiency ** Yes Yes Yes
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II, III, IV, V, VI
Effectiveness ** 2% 2 2
Effectiveness ** 6% 6 9
Efficiency ** 75% 75% 75%
I, II, III, IV, V, VI
Effectiveness ** 100% 100% 100%
Effectiveness ** 90% 90% 90%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II, III, V
Effectiveness $8.6 mil. $10 Million $10 Million $10 Million
Effectiveness $19.9 mil. $15 Million $25 Million $20 Million
Effectiveness 1101 1400 1400 1200
Effectiveness ** 110 110 100
Type of
Measure
Develop, implement, and maintain community plans through the use of highly qualified professional staff
and strategic use of outside consulting assistance
Ensure all new construction is designed, built
and constructed in accordance with adopted
City codes
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Review and inspect all construction and building activities to ensure safe construction practices through the
use of highly qualified professional staff
Neighborhood, District, and Corridor Plans
Completed
% of plans completed by staff versus
consultant
STRATEGIC GOAL:
Reporting Frequency:
Trend:
# of plans being implemented
# of plans in progress
Trend:
Remain at or below approved budget
Maintain and implement Department Service
Plan
Projected Department annual expenditures at
or below annual budget
Current Department expenditures at or below
equivalent quarterly expectations
The Department of Planning and Development Services focuses on helping keep College Station a great and safe community, with a
special emphasis on creating places of lasting value that enrich people's lives. The Department does this through the delivery of timely
and professional planning, community development, development review, development and construction inspection, environmental
protection, and special district management services.
Manage consistent with City Manager direction, Council Strategic Plan, approved budget, and Department
Service Plan.
# of development projects approved
Completed annual update of Department
Service Plan
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Quarterly submittal of Performance Measures
to Fiscal
Making successful progress on plan
implementation
Plans implemented and maintained
% of Programmed updates completed
% of programmed implementation actions
completed
Quarterly submittal of Department level
Performance Measures to P&DS Management
Valuation of development permits issued
Valuation of public infrastructure inspected
# of building permits issued
76
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II, III
Efficiency ** 4600 4600 4800
Efficiency ** 90% 90% 90%
II, III
Effectiveness ** Yes Yes Yes
I, II, III, IV, V
Effectiveness ** 7 7 7
Effectiveness ** 150 150 150
Efficiency ** 50% 50% 75%
Efficiency ** 90% 90% 90%
II, III, VI
Effectiveness 0 10 10 10
Effectiveness ** 5 5 5
Effectiveness ** 200 200 1200
Effectiveness ** 90% 90% 90%
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
Type of
Measure
Provide proactive code enforcement in the
most vulnerable neighborhoods, responsive
code enforcement elsewhere
% of cases reported, resolved in less than 30
days
Assist neighborhoods in solving problems and
addressing issues
# of proactive cases initiated and resolved
within 30 days
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Enable high quality and sustainable neighborhoods, natural environment, districts and corridors through the
actions of highly qualified professional staff
% of parking operations (O&M, debt service,
and capital needs) covered by fees and fines
collected
Protect vulnerable natural areas from unsafe
development practices
# acres acquired for greenways annually
# acres of floodplain preserved (private or
public)
# of water quality inspections conducted
Manage and operate Northgate
comprehensively as an Entertainment District
** New Measure
Assist individuals in securing and retaining
safe, affordable, decent housing in strong
neighborhoods
# of home buyers assisted
Assist residential associations in addressing
neighborhood issues
# of Tenant-Based Rental Assistance (TBRA)
applications processed
% of available HOME Investment Partnerships
Program (HOME) funds disbursed
% of available Community Development Block
Grant (CDBG) funds disbursed
77
GIS
E-GOV
Business
Services
Tech. Svcs.
GIS
Coordinator
GIS Tech
GIS Intern
E-Gov
Coordinator
Systems
Analyst
Tech Svc.
Coordinator
Tech. Svc.
Specialist
Lead Tech. Svc
Speialist
Tech Svc. Rep
Comm.
Services
Coordinator
Senior
Comm
Technician
Comm
Technician
Network
Analyst
Network
Administrator
Network
Analyst
Tech Admin
Support
Specialist
Business System
Manager
Mail
Postal Svc. Asst
Mail Clerk
CITY OF COLLEGE STATION
Communications
Network Services
Admin
City Manager
Executive Director
Business Services
Director
Assistant Director
78
City of College Station
Information Technology
Department Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Information Technology Administration 481,881$ 548,784$ 530,056$ 549,088$ 441,785$ -19.50%
E-Government 57,259 97,602 93,135 95,182 95,182 -2.48%
Geographic Information Services 166,684 183,666 184,299 182,407 190,545 3.75%
Mail 88,548 92,762 94,557 94,194 94,194 1.54%
Technology Services* 2,277,609 2,854,876 2,772,623 1,023,524 1,169,746 -59.03%
Business Services* - - - 1,342,563 1,342,563 0.00%
Network Services* - - - 274,064 274,064 0.00%
Communication Services 772,126 773,124 772,187 737,658 737,658 -4.59%
TOTAL 3,844,107$ 4,550,814$ 4,446,857$ 4,298,680$ 4,345,737$ -4.51%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 2,205,937$ 2,244,338$ 2,234,209$ 2,234,212$ 2,267,356$ 1.03%
Supplies 304,437 263,353 259,829 243,867 254,679 -3.29%
Maintenance 830,148 973,099 993,842 985,300 982,300 0.95%
Purchased Services 448,230 503,144 493,516 462,803 468,904 -6.81%
Capital Outlay 55,355 566,880 465,461 372,498 372,498 -34.29%
TOTAL 3,844,107$ 4,550,814$ 4,446,857$ 4,298,680$ 4,345,737$ -4.51%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Information Technology Administration 5.00 5.00 5.00 3.00 3.00 -40.00%
E-Government 1.00 1.00 1.00 1.00 1.00 0.00%
Geographic Information Services 2.50 2.25 2.25 2.25 2.25 0.00%
Mail 1.75 1.25 1.25 1.25 1.25 0.00%
Technology Services*16.00 15.00 15.00 8.00 9.00 -40.00%
Business Services*- - - 6.00 6.00 0.00%
Network Services*- - - 3.00 3.00 0.00%
Communication Services 6.00 6.00 5.00 5.00 5.00 0.00%
TOTAL 32.25 30.50 29.50 29.50 30.50 3.39%
Service Level Adjustments One-Time Recurring Total
Technology Services Specialist**1,812$ 35,245$ 37,057$
Advanced Authentication Software 13,000 1,000 14,000
IT Service Management (ITSM) Software Solution***- (4,000) (4,000)
Information Technology SLA Total 14,812$ 32,245$ 47,057$
*
(Business Services and Network Services) were created due to organizational restructuring.
**
***This SLA reflects a reduction in the amount budgeted for this service in FY13.
In FY14 the Management Information Services (MIS) division was renamed to Technology Services and 2 new divisions
The Technology Services Specialist position will have an estimated recurring cost of $60,245, however budget was reallocated within IT to cover $25,000 of this position -
$37,057 is the net total addition to the FY14 Approved Budget.
79
PERFORMANCE MEASURES ‐ INFORMATION TECHNOLOGY
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Effectiveness ** 99.9% 99.9% 99.9%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II, IV, VI
Effectiveness ** 85% 85% 85%
Output ** 6000 6000 6000
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II
Effectiveness ** 100% 100% 100%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II, III, IV, V
Efficiency ** $75,000 $75,000 50,000$
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
The Department of Information Technology plans, designs, manages, and implements all aspects of information technology
capabilities, programs, and supporting infrastructure that enables City departments to effectively deliver services and information to
internal staff, citizens and the community. The Department's mission also includes providing enterprise-wide leadership, process
governance, architecture resources and expertise to support delivery of core services and business value and to improve
government efficiency and effectiveness.
The IT Department supports the delivery of core services and other Council Initiatives through
development and maintenance of critical technology infrastructure.
The IT Department supports the delivery of Council's Strategic initiatives by providing support to City
staff for technical services
The IT Department supports the Council's Strategic Initiatives by planning for aligned technology needs
among all City Departments.
The IT Department delivers business value to Departments by improving efficiency and automating
manual processes enabling the City to effectively implement Council's Strategic initiatives
STRATEGIC GOAL:
Tech Plan annually aligned with Council
Strategic Plan
Reporting Frequency:
Trend:
** New measure
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Critical System Up-time at or above 99.9%
(excl planned downtime)
Up-time percentage
Type of
Measure
Technology Plan
Total number of IT requests completed
Annual IT Satisfaction survey
Provide great customer service to City Staff
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Type of
Measure
Provide great customer service to City Staff
Savings value (man-hours saved x salary)
STRATEGIC GOAL:
Reporting Frequency:
Trend:
80
81
City Manager
Executive Director
Business Services
Assistant Finance
Director
Purchasing
Municipal Court
Budget & Financial
Reporting Manager
Budget Operations
Financial Reporting
Accounting/Treasury
Operations Manager
Accounting
Operations
Treasury Operations
Utility Customer
Service Manager
Billing/Collections
Meter Services
FISCAL SERVICES
CITY OF COLLEGE STATION
82
City of College Station
Fiscal Services
Department Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Fiscal Administration 318,841$ 248,053$ 239,255$ 265,897$ 265,897$ 7.19%
Accounting / Treasury Operations 633,159 496,137 499,993 490,121 490,121 -1.21%
Purchasing 317,247 322,260 328,900 322,912 348,082 8.01%
Budget and Financial Reporting 437,757 705,158 705,985 723,172 723,172 2.55%
Municipal Court 1,005,970 1,082,642 1,079,125 1,071,398 1,079,702 -0.27%
Judiciary 158,703 169,514 168,660 178,723 178,723 5.43%
TOTAL 2,871,677$ 3,023,764$ 3,021,918$ 3,052,223$ 3,085,697$ 2.05%
EXPENDITURES BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 2,456,440$ 2,584,770$ 2,600,182$ 2,612,706$ 2,621,010$ 1.40%
Supplies 37,315 32,634 28,848 31,087 31,087 -4.74%
Maintenance 5,620 6,212 5,606 6,282 6,282 1.13%
Purchased Services 372,302 400,148 387,282 402,148 402,148 0.50%
Capital Outlay - - - - 25,170 N/A
TOTAL 2,871,677$ 3,023,764$ 3,021,918$ 3,052,223$ 3,085,697$ 2.05%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Fiscal Administration 4.00 3.00 2.00 2.50 2.50 25.00%
Accounting / Treasury Operations 8.00 8.00 6.00 6.00 6.00 0.00%
Purchasing 4.00 4.00 4.00 4.00 4.00 0.00%
Budget and Financial Reporting 5.00 5.00 8.00 8.00 8.00 0.00%
Municipal Court 16.00 17.00 17.00 17.00 17.00 0.00%
Judiciary 1.50 1.50 1.50 1.50 1.50 0.00%
TOTAL 38.50 38.50 38.50 39.00 39.00 1.30%
Service Level Adjustments One-Time Recurring Total
Municipal Court - Municipal Court Clerk Certification Pay -$ 8,304$ 8,304$
Purchasing - Update/Replace Online Bidding System 25,170 - 25,170
Fiscal Services SLA Total 25,170$ 8,304$ 33,474$
83
PERFORMANCE MEASURES - FISCAL SERVICES
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I
Effectiveness Yes Yes Yes Yes
I
Output Yes Yes Yes Yes
Output Yes Yes Yes Yes
Efficiency Yes Yes Yes Yes
Output Yes Yes Yes Yes
Output Yes Yes Yes Yes
I
Effectiveness 95%95%95%95%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I
Output 27,016 29,110 29,110 27,772
Output 25,572 26,667 26,667 27,322
Effectiveness 95%92%92%98%
I, II
Output 3,485 4,000 4,000 5,590
Output 3,526 2,300 2,300 4,328
I
Effectiveness 40%100%100%100%
Report collection, conviction, and statistical data to
appropriate State agencies
Monthly reports submitted to Office of Court
Administration on or before due date
STRATEGIC GOAL:
Reporting Frequency:
Trend:
The Fiscal Services Department provides effective and efficient financial management services to internal and external customers. We
promote and support fiscal responsibility through education and training, asset protection, accurate record keeping and reporting, quality
purchasing practices and sound cash management through short and long range budget, financial and strategic planning.
FINANCE will set a standard of excellence by providing timely and accurate financial information to our
internal departments, citizens and business community.
Type of
Measure
Maintain the standard for customer service
excellence during the collection of fines, fees and
State costs
Receipt of Certificate of Excellence in Financial
Reporting; Budget Preparation and Public
Procurement
Accounts Payable/Expenditures posted on the City
website weekly
Percent of City's total expenditures handled
through Fiscal Services with quotes, bids or
proposals obtained whenever feasible
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Obtain the best possible price for quality goods
and services
Type of
Measure
Vendor invoices paid within 30 days of invoice date
Revenue & expenditure forecasts prepared
quarterly
Prepare balanced budget annually and provide
routine budget updates to management
Provide monthly investment report
Number of cases filed
Disposition Rate
Number of warrants cleared
Maintain the Standard of Excellence in Financial
Reporting, Accounting and Purchasing
Provide transparent, timely and useful financial
and expenditure reporting
Number of cases disposed by payment, deferred
disposition or judicial hearing
Efficiently and effectively issue/clear warrants for
persons with outstanding fines and fees due Court
Number of warrants activated
MUNICIPAL COURT ensures compliance with all federal and state laws and local ordinances while providing
efficient, uniform and fair administration of Court business
84
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I
Efficiency 0.05%3.00%3%2%
Efficiency 3.01%3.00%3%3%
Efficiency 13.01%10.00%10%11%
Efficiency 24.91%20.00%20%20%
Efficiency 57.19%65.00%65%64%
I
Effectiveness 99.96%99.95%99.95%99.95%
I
Efficiency 42,693 45,000 45,000 43,000
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
Percent of read accuracy
Provide timely connection and disconnection of
electric and water meters
Number of service orders completed per technician
Number of utility payments processed by customer
service representatives
Obtain and record accurate and timely readings for
all electric and water meters
Percent over the counter
Percent over the phone
Percent by electronic means (EFT,
automated check and/or website)
Percent in the night deposit
Percent in the mail
Maintain the standard for customer service
excellence during the collection of utility
payments.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
UTILITY CUSTOMER SERVICE is responsible for connecting water and electric meters, capturing utility
consumption and providing accurate billing and efficient collection services for electric, water, sewer,
sanitation and drainage operations.
85
City Counc il
I nter nal A ud itor City Manager ' s O ffic e
P u b lic Commu nications
& Mark eting
H u man Resou rces
City Sec r etar y L egal
G ENERA L G O VERNMENT
CITY OF COLLEGE STATION
86
City of College Station
General Government
Department Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Mayor & Council 27,415$ 51,441$ 49,424$ 31,501$ 31,501$ -38.76%
City Secretary’s Office 396,016 491,799 454,655 428,402 428,402 -12.89%
Internal Auditor 167,604 199,104 197,818 195,774 195,774 -1.67%
City Manager’s Office 889,386 886,217 855,030 956,327 956,327 7.91%
Legal 962,039 949,608 887,502 962,379 962,379 1.34%
Public Communications 665,255 663,114 666,498 582,402 582,402 -12.17%
Human Resources 658,440 591,580 585,019 659,230 693,067 17.16%
TOTAL 3,766,155$ 3,832,863$ 3,695,946$ 3,816,015$ 3,849,852$ 0.44%
EXPENDITURES BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 3,172,874$ 3,133,293$ 2,959,753$ 3,325,764$ 3,325,764$ 6.14%
Supplies 130,998 180,236 147,865 145,444 148,681 -17.51%
Maintenance 4,982 3,492 2,908 3,599 3,599 3.06%
Purchased Services 366,075 467,748 538,826 341,208 371,808 -20.51%
Capital Outlay 91,226 48,094 46,594 - - -100.00%
TOTAL 3,766,155$ 3,832,863$ 3,695,946$ 3,816,015$ 3,849,852$ 0.44%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Mayor & Council - - - - - N/A
City Secretary’s Office 5.00 5.50 5.50 5.50 5.50 0.00%
Internal Auditor 1.00 2.00 2.00 2.00 2.00 0.00%
City Manager’s Office 5.50 6.00 6.00 6.00 6.00 0.00%
Legal 9.00 9.00 9.00 9.00 9.00 0.00%
Economic Development*6.50 - - - - N/A
Public Communications 6.50 6.00 5.00 5.00 5.00 0.00%
Human Resources 6.00 6.00 7.00 7.00 7.00 0.00%
TOTAL 39.50 34.50 34.50 34.50 34.50 0.00%
* The Economic Development division was eliminated in FY12 and the function was reassigned to the City Manager's Office.
Service Level Adjustments One-Time Recurring Total
Human Resources City-Wide Organizational Training -$ 30,000$ 30,000$
Human Resources HR Specialist (salary & benefits are budgeted in the Benefits Fund)2,737 1,100 3,837
General Government SLA Total 2,737$ 31,100$ 33,837$
87
PERFORMANCE MEASURES ‐ CITY SECRETARY'S OFFICE
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Efficiency 100% 100% 100% 100%
II
Efficiency 100% 100% 100% 100%
II
Efficiency 100% 100% 100% 100%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Output **100%
Complete
100%
Complete ***
II
Efficiency ** 100% 100% 100%
II
Efficiency ** 100% 100% 100%
STRATEGIC GOAL:
Reporting Frequency:
Trend:
The Office of the City Secretary provides services to the citizens of College Station and administrative support to the
City Council in fulfilling its duties and responsibilities.
Support, facilitate and strengthen the City of College Station legislative process.
Type of
Measure
Provide timely administrative support to the
Mayor and Council
Provide accurate transcription of City Council
meeting minutes that meet legal requirements
Type of
Measure
Preserve and maintain legislative documents that are 100% accurate and in accordance
with applicable laws to promote an informed public and enhance City operation efficiency.
Improve access to municipal records and
other information through the implementation
of an organizational policy for scanning to
standardize templates/field to facilitate
searches
% of time the agenda packets are ready for
review the Friday before the meeting
% of time the draft minutes are submitted for
Council review within one business day of the
meeting
% of application processes coordinated to
culminate in the efficient yearly appointments
made by Council to all city boards,
commissions and committees
Develop and implement policy by end of
FY2013
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Facilitate the board and commission
appointment process
Scan all records into Laserfiche
% of time City records are scanned and
indexed into Laserfiche within two days of
receipt
Ensure prompt response to Open Records
Requests
% of time open records requests are
responded to within 10 business days
88
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Efficiency ** 100% 100% 100%
II
Efficiency ** 100% 100% 100%
II
Output **100%
Complete
100%
Complete ***
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Proper recordation and filing of birth and death records
% of time Death Certificates are provided
within 1 day of request and Abstracts of
Death are provided no later than the 10th of
the month
Receive Vital records (birth and death) from
the State
Timely process requests for Death
Certificates and Abstracts of Death to Voter
Registrar
*** Completed measure
** New measure
% of time maintain less than 1% rate of errors
with Vitals
Maintain state required certifications for
Vitals
Schedule mandated training so that all
personnel are certified
89
PERFORMANCE MEASURES - INTERNAL AUDITOR
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if
applicable):
Strategic Plan FY 12 FY13 FY13 FY14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I Output 90%100%100%100%
I Effectiveness 95%100%100%100%
I Input 1.5 2.0 2.0 2.0
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
**New measure
Measure: Percentage of annual audit plan
completed
Measure: Percentage of audit
recommendations accepted
Measure: Ratio of professional certifications to
employees
Objective: Maintain the necessary skills to
perform efficient and effective audits
Objective: Perform audits in accordance with
city needs
Objective: Produce valuable audit
recommendations
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
The City Internal Auditor is responsible for conducting audits of all departments, offices, boards, activities, and agencies of the City to
independently determine if indications of fraud, abuse, or illegal acts are present; management has established adequate internal
controls to safeguard city assets; and city resources and public funds are utilized economically, efficiently, and effectively. The Internal
Auditor also determines if financial and other reports are being provided that disclose fairly, accurately, and fully all information that is
required by law.
Provide an independent, objective audit and attestation activity designed to add value and improve city
operations.
Everything is on schedule
90
PERFORMANCE MEASURES ‐ PUBLIC COMMUNICATIONS
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
All
Output 299 280 280 280
All
Effectiveness 96% 93% 93% 93%
Effectiveness Yes (2) Yes (2) Yes (2) Yes (2)
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
All
Effectiveness Yes Yes Yes Yes
Effectiveness Yes Yes Yes Yes
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
Type of
Measure
Expose a wide variety of audiences to city messaging.
Increase the amount of positive news
coverage about the City of College Station
Maintain a strong, effective working
relationship with local media
** New measure
Proactive "101" sessions to explain
complicated issues
Participation in programs, services, meetings
and events specifically marketed by Public
Communications
Increase number of people who consume city
information
# of positive news stories strategically pitched
to media
Media satisfaction survey results
Increase number of social media likes,
followers, shares, views, comments, etc.
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
The Office of Public Communications makes information useful. Through media relations, marketing (traditional and non-traditional
techniques), public relations, social media, crisis communications and more, Public Communications assists the College Station
City Council and city staff with developing and delivering valuable messages to a variety of internal and external audiences.
Elevate the image of the City of College Station
91
PERFORMANCE MEASURES - HUMAN RESOURCES
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Effectiveness **Annual Annual Annual
II
Effectiveness **Annual Annual Annual
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I
Output 39 12 47 50
Output 4 5 5 8
Output **50%75%85%
Efficiency ****72 hours 36 hours
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
Safety council participation
** New measure
Labor Market Surveys completed on a regular
basis to ensure salaries & benefits align with
kt
Measure: Training classes, promotions and
certifications achieved
Ensure the City has the ability to remain
competitive in the market through the total
Training and developing employees for current
& future positions
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Create safe behavior culture through regulatory
compliance, training & safe work practices
# of training classes facilitated
Reduce claims processing costs & improve
customer service
Liability claim response time
# of inspections conducted
Minimize the City's exposure to physical and financial loss through effective risk practices, including safety training,
hazard assessments, claim investigation & case management.
Type of
Measure
The Human Resources and Risk Management Department works in partnership with all City departments related to human resource matters.
The risk function serves the city in ensuring citizen claims are efficiently handled and employees are aligning with all appropriate safety
guidelines. The department seeks to be strategic to ensure that the workforce continues to maintain a high level of skill and excellent citizen
service.
Employer of Choice: Attract and retain a highly skilled workforce
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
92
93
Debt Service Fund
The City’s basic debt management policies are explained in the Financial Policy Statements included in the appendix
to this document. The City continues to review its debt management policies and to address the particular concerns
and needs of the citizens. The City strives to issue debt only to meet capital needs. This fund is prepared on the
modified accrual basis of accounting. Under this basis, revenues are recognized when they become measurable and
available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is
incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies
on page F-1.
State law in Texas sets the maximum ad valorem tax rate, including all obligations of the City, for a home rule city,
such as College Station, at $2.50 per $100 valuation. The approved FY14 tax rate to finance general governmental
services, including debt service, is 42.5958 cents per $100 of valuation. The FY14 debt service portion of the tax rate
is 19.3053 cents per $100 of valuation. Current policy is to maintain at least 8.33% of annual appropriated
expenditures as the Debt Service Fund balance at fiscal year end. The fund is in compliance with that policy. The
most recent debt issued by the City of College Station has earned ratings* from Moody’s and Standard & Poor’s as
shown below:
Bond Type Standard & Poor's Moody's
General Obligation AA Aa2
Utility Revenue A+Aa2
Certificates of Obligation AA Aa2
Revenues in the Debt Service Fund are projected to increase in FY14 by 4.44% from the FY13 revised budget. A
portion of this is due to the transfer in of funds from the Memorial Cemetery Fund to cover a portion of the debt
service payment related to the construction of the Memorial Cemetery. The FY14 total debt service payment for the
Memorial Cemetery is $784,232. In FY14, one-quarter of this debt service, $196,058, will come from the Memorial
Cemetery Fund and three-quarters of the payment will come from the Debt Service Fund. FY14 will be the first year
that a portion of the Memorial Cemetery debt service payment is covered by the Memorial Cemetery Fund. The
portion of the debt service to be covered by the Memorial Cemetery Fund is forecasted to increase in future years, but
the Memorial Cemetery Fund will continue to be monitored in future years to ensure that this can be supported.
For FY14, ad valorem taxes are projected to increase by 2.99%. Total revenues projected to pay on the City’s existing
debt in FY14 are estimated to be $12,262,584. Total expenditures out of the Debt Service Fund are estimated to be
$12,399,455. Of that total, budget for the General Obligation (GO) and Certificates of Obligation (CO) debt service
expenditure is $12,349,455. An additional $50,000 is included for agent fees associated with issuing debt.
In November of 2008, voters approved $76,950,000 in GOB authorization for streets, traffic, a new fire station, the
Library expansion project, and parks and recreation projects including an addition at the Lincoln Center and the Lick
Creek Park Nature Center. In FY13, $9,250,000 in General Obligation debt was issued. In FY14, it is projected that
$7,415,000 in General Obligation Bonds will be issued. It is anticipated that funds are estimated be used as follows:
$4,100,000 for Street and Transportation projects; $350,000 for Traffic Signals projects; $2,715,000 for Parks and
Recreation projects; and $250,000 for Facility projects.
It is also anticipated that the City will issue $6,984,500 in CO debt for General Government Capital projects. Streets
and transportation projects for which this debt is expected to be issued include the Design of U-Turns at University
and State Highway 6, the Rehabilitation of Rock Prairie Road East from Bird Pond to W. D. Fitch Parkway, and the
Rock Prairie Road West Widening project. CO’s are also expected to be issued for several technology projects
including the Enterprise Resource Planning (ERP) System Replacement, the Electronic Storage System, and the
Public Safety Computer Aided Dispatch (CAD)/Records Management System (RMS) Replacement.
Each year, an analysis is done to determine what resources are needed and if refunding and call options are available
and in the best interest of the City. It is not known at this time whether refunding will be done in FY14. The following
section contains a schedule of requirements and a summary of requirements for all GOBs and COs. The detailed
information for each individual GOB and CO is found in Appendix H. The schedule of requirements and the individual
detailed information for all Utility Revenue Bonds are also found in Appendix H.
* The ratings are standard ratings of Moody’s and S&P. The highest rating available on S&P is AAA and the lowest “investment grade”
debt issue is BBB. In contrast, Moody’s highest rating is Aaa and the lowest “investment grade" is Bbb.
94
City of College Station
Debt Service
Fund Summary
10/4/13 10:56 AM
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13-FY14
Beginning Fund Balance 4,304,596$ 3,802,443$ 3,802,443$ 3,476,532$ 3,476,532$
REVENUES
Ad Valorem Taxes 11,500,510$ 11,691,371$ 11,691,607$ 12,041,492$ 12,041,492$ 2.99%
Investment Earnings 24,842 50,000 25,000 25,034 25,034 -49.93%
Other 1,596 - - - - N/A
Transfers 2,921,317 - - 196,058 196,058 N/A
Proceeds/Long Term Debt 8,416,306 - - - - N/A
Total Revenues 22,864,571$ 11,741,371$ 11,716,607$ 12,262,584$ 12,262,584$ 4.44%
Total Funds Available 27,169,167$ 15,543,814$ 15,519,050$ 15,739,116$ 15,739,116$ 1.26%
EXPENDITURES & TRANSFERS
Debt Service 11,816,245$ 11,992,517$ 11,992,518$ 12,349,455$ 12,349,455$ 2.98%
Agent Fees, Other Costs 118,171 50,000 50,000 50,000 50,000 0.00%
Defeasance 2,704,099 - - - - N/A
Advance Refunding 8,728,209 - - - - N/A
Total Operating Expenses/Transfers 23,366,724$ 12,042,517$ 12,042,518$ 12,399,455$ 12,399,455$ 2.96%
Increase in Fund Balance (502,153)$ (301,146)$ (325,911)$ (136,871)$ (136,871)$
Measurement Focus Increase (Decrease)-$
Ending Fund Balance 3,802,443$ 3,501,297$ 3,476,532$ 3,339,661$ 3,339,661$
Ad Valorem
Debt Service Fund ‐Sources Debt Service Fund ‐Uses
Ad Valorem
Taxes
98.20%
Investment
Earnings
0.20%
Transfers
1.60%
Debt Service
99.60%
Agent Fees,
Other Costs
0.40%
95
DEBT SERVICE
SUMMARY OF REQUIREMENTS
CERTIFICATES OF OBLIGATION & GENERAL OBLIGATION BONDS
ALL SERIES
FY 2013-2014
GENERAL OBLIGATION BONDS
ISSUE - PRINCIPAL
GENERAL
DEBT
ASSOCIATED
PARKING
ENTERPRISE
ASSOCIATED
ELECTRIC
FUND
ASSOCIATED
WATER FUND
ASSOCIATED
WASTE WATER
FUND
ASSOCIATED
NEW
MUNICIPAL
CEMETERY
ASSOCIATED TOTAL
G.O. Series 2005 230,000$ -$ -$ -$ -$ -$ 230,000$
G.O. Series 2006 280,000 - - - - - 280,000
G.O. Series 2006 Refunding 1,505,000 - - - - - 1,505,000
G.O. Series 2007 115,000 - - - - - 115,000
G.O. Series 2008 320,000 - - - - - 320,000
G.O. Series 2009 120,000 - - - - - 120,000
G.O. Series 2009 Refunding 445,000 395,000 - - - - 840,000
G.O. Series 2010 695,000 - - - - - 695,000
G.O. Series 2010 Refunding 1,205,000 - 240,000 1,055,000 910,000 - 3,410,000
G.O. Series 2011 190,000 - - - - - 190,000
G.O. Series 2012 120,000 - - - - - 120,000
G.O. Series 2012 Refunding 790,000 - 705,000 15,000 645,000 - 2,155,000
G.O. Series 2013 1,275,000 - - - 1,275,000
G.O. Series 2013 Refunding - - - - - - -
TOTAL PRINCIPAL 7,290,000$ 395,000$ 945,000$ 1,070,000$ 1,555,000$ -$ 11,255,000$
ISSUE - INTEREST
G.O. Series 2005 4,600$ -$ -$ -$ -$ -$ 4,600$
G.O. Series 2006 228,606 - - - - - 228,606
G.O. Series 2006 Refunding 257,225 - - - - - 257,225
C.O. Series 2007 100,369 - - - - - 100,369
G.O. Series 2008 293,568 - - - - - 293,568
G.O. Series 2009 117,058 - - - - - 117,058
G.O. Series 2009 Refunding 75,287 67,463 - - - - 142,750
G.O. Series 2010 509,056 - - - - - 509,056
G.O. Series 2010 Refunding 395,650 - 104,750 431,700 372,700 - 1,304,800
G.O. Series 2011 12,625 - - - - - 12,625
G.O. Series 2012 297,650 - - - - - 297,650
G.O. Series 2012 Refunding 120,481 - 235,775 225 110,625 - 467,106
G.O. Series 2013 337,486 - - - - - 337,486
G.O. Series 2013 Refunding 229,564 - 105,310 144,896 22,761 3,542 506,073
TOTAL INTEREST 2,979,225$ 67,463$ 445,835$ 576,821$ 506,086$ 3,542$ 4,578,972$
TOTAL PAYMENT 10,269,225$ 1 462,463$ 2 1,390,835$ 2 1,646,821$ 2 2,061,086$ 2 3,542$ 2/3 15,833,972$
1. This portion of the General Obligation Bond (GOB) debt will be paid out of the debt service fund.
2. The bonds for the projects in these funds were originally issued as Certificates of Obligation (CO's). When the CO's were refunded,
all refunded bonds were reissued as GO bonds as a cost saving measure. To have reissued as both GO bonds and CO bonds would have resulted in increased
debt issuance costs. The Utility portion of the GO debt will be paid directly out of the Utility fund with which the debt is associated.
3. This portion of the GO debt will be paid out of the debt service fund, but one-quarter of the funds for the debt service payment will be transferred into the
Debt Service Fund from Memorial Cemetery Fund.
ISSUE - PRINCIPAL
GENERAL
DEBT
ASSOCIATED
ELECTRIC
FUND
ASSOCIATED
WATER FUND
ASSOCIATED
WASTE WATER
FUND
ASSOCIATED
NEW
MUNICIPAL
CEMETERY
ASSOCIATED
BVSWMA, INC.
ASSOCIATED TOTAL
C.O. Series 2005 145,000$ -$ -$ -$ 70,000$ -$ 215,000$
C.O. Series 2006 275,000 - - - 115,000 - 390,000
C.O. Series 2007 95,000 - - - 20,000 - 115,000
C.O. Series 2008 125,000 260,000 265,000 85,000 260,000 - 995,000
C.O. Series 2009 160,000 540,000 325,000 - 20,000 230,000 1,275,000
C.O. Series 2010 75,000 90,000 - 10,000 - - 175,000
C.O. Series 2011 - 165,000 - 110,000 - - 275,000
C.O. Series 2012 - 285,000 110,000 215,000 - - 610,000
C.O. Series 2013 - 295,000 - 70,000 - - 365,000
TOTAL PRINCIPAL 875,000$ 1,635,000$ 700,000$ 490,000$ 485,000$ 230,000$ 4,415,000$
ISSUE - INTEREST
C.O. Series 2005 4,379$ -$ -$ -$ 190$ -$ 4,569$
C.O. Series 2006 225,316 - - - 13,234 - 238,550
C.O. Series 2007 78,605 - - - 22,426 - 101,031
C.O. Series 2008 89,437 239,101 245,941 78,566 240,825 - 893,870
C. O. Series 2009 16,899 434,219 255,866 - 19,015 170,960 896,959
C. O. Series 2010 6,363 66,931 - 7,900 - - 81,194
C.O. Series 2011 - 122,220 - 79,763 - - 201,983
C.O. Series 2012 - 260,606 97,619 195,388 - - 553,613
C.O. Series 2013 - 303,231 - 73,456 - - 376,687
TOTAL INTEREST 420,999$ 1,426,308$ 599,426$ 435,073$ 295,690$ 170,960$ 3,348,456$
TOTAL PAYMENT 1,295,999$ 1 3,061,308$ 2 1,299,426$ 2 925,073$ 2 780,690$ 3 400,960$ 4 7,763,456$
1. This portion of the Certificates of Obligation (CO) debt will be paid out of the debt service fund.
2. The Utility portion of the CO debt will be paid directly out of the Utility fund with which the debt is associated.
3. This portion of the CO debt will be paid out of the debt service fund, but one-quarter of the funds for the debt service payment will be transferred into the
Debt Service Fund from Memorial Cemetery Fund.
4. Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.) associated debt will be paid out of the Sanitation Fund, but funds for the debt service payment
will be transferred into the Sanitation Fund from BVSWMA, Inc.
CERTIFICATES OF OBLIGATION BONDS
96
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY 14 8,528,750$ 3,624,647$12,153,397$ 93,621,067$
FY 15 7,551,473 3,302,634 10,854,108 85,092,317
FY 16 7,386,434 2,968,466 10,354,900 77,540,844
FY 17 7,532,570 2,686,748 10,219,318 70,154,410
FY 18 6,701,184 2,424,944 9,126,128 62,621,840
FY 19 5,881,657 2,191,019 8,072,676 55,920,656
FY 20 6,159,314 1,938,483 8,097,797 50,038,999
FY 21 5,226,268 1,702,954 6,929,222 43,879,685
FY 22 5,046,382 1,491,037 6,537,419 38,653,417
FY 23 5,306,594 1,269,721 6,576,315 33,607,035
FY 24 5,151,424 1,042,840 6,194,264 28,300,441
FY 25 4,964,017 824,933 5,788,950 23,149,017
FY 26 4,540,000 625,153 5,165,153 18,185,000
FY 27 3,625,000 459,942 4,084,942 13,645,000
FY 28 3,355,000 321,813 3,676,813 10,020,000
FY 29 2,355,000 211,273 2,566,273 6,665,000
FY 30 2,160,000 127,719 2,287,719 4,310,000
FY 31 770,000 72,931 842,931 2,150,000
FY 32 800,000 41,475 841,475 1,380,000
FY 33 580,000 12,688 592,688 580,000
GOB & CO SERIES
ALL DEBT SERVICE FUND SUPPORTED
SCHEDULE OF REQUIREMENTS
DEBT SERVICE
$‐
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000 FY 14FY 16FY 18FY 20FY 22FY 24FY 26FY 28FY 30FY 32DEBT SERVICE FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
97
Economic Development Fund
The Economic Development Fund is utilized to account for funds that are to be used for business attraction and
retention.
This fund is prepared on the modified accrual basis of accounting. Using this method, revenues are recognized
when they become measurable and available to finance expenditures of the current period. Expenditures are
recognized when the related fund liability is incurred with the exception of several items. The full listing of these
exceptions can be found in the Financial Policies in the Appendix.
Revenue for the Economic Development Fund is collected from the General Fund. The approved funding level is
$400,000 for FY14. Investment earnings of $1,514 are also included.
The Economic Development Fund expenditure budget is comprised of “Cash Assistance” payments to various
business prospects. This assistance is aimed at providing prospective businesses with start-up resources and
provides existing businesses the opportunity to expand operations. A total of $998,900 is projected in the FY14
Approved Budget for cash assistance.
Expenditures in the amount of $250,000 are included for the Texas A&M Institute for Preclinical Studies (TIPS).
The total incentive payment will be $1,250,000 over five years ($250,000 per year) and will continue through
FY14.
Radakor, LLC has a remaining incentive of $693,900 from its 2006 economic development agreement with the
City. The agreement provides incentives for the redevelopment of the Northgate District following the developer’s
performance. To receive the full payment, Radakor must construct 25,000 SF of a non-residential project with a
minimum of a $15,000,000 building permit value and construct a residential project in excess of $9,000,000. The
City’s total incentive for this agreement will not exceed $900,000.
Reynolds & Reynolds will be eligible for an incentive payment of $55,000 each year through FY17. To receive
payment, they must maintain a property valuation of $24,000,000 per year and annual payroll of at least
$18,000,000 per year. The FY14 budget includes $55,000 for this payment.
If uncommitted at year-end, these funds will contribute to the fund balance carried over from year to year. This
flexibility allows the City to recruit new and existing business, and ensures that College Station has a diverse and
vibrant economy. Total approved expenditures for FY14 are $998,900.
Organization FY13 Year
End Est.
FY14
Approved
TIPS 250,000 250,000
Northgate Radakor - 693,900
Reynolds & Reynolds 40,000 55,000
Total $290,000 $998,900
Economic Development Cash Assistance
98
City of College Station
Economic Development Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
BEGINNING BALANCE 1,127,665$ 720,707$ 720,707$ 605,657$ 605,657$
REVENUES
Operating transfers
General Fund 150,000$ 300,000$ 300,000$ 400,000$ 400,000$ 33.33%
Business Park Fund 111,016 - - - - N/A
Investment Earnings 5,858 3,699 3,699 1,514 1,514 -59.07%
Total Revenues 266,874$ 303,699$ 303,699$ 401,514$ 401,514$ 32.21%
Total Funds Available 1,394,539$ 1,024,406$ 1,024,406$ 1,007,171$ 1,007,171$ -1.68%
EXPENDITURES & TRANSFERS
Cash Assistance 295,000$ 305,000$ 290,000$ 998,900$ 998,900$ 227.51%
Professional Services 128,482 22,692 22,692 - - -100.00%
Contributions - Medical District - 105,000 105,000 - - -100.00%
Transfers Out 250,000 - - - - N/A
Other 350 1,057 1,057 - - -100.00%
Total Operating & Transfers 673,832$ 433,749$ 418,749$ 998,900$ 998,900$ 130.29%
Increase/Decrease in Fund Balance (406,958)$ (130,050)$ (115,050)$ (597,386)$ (597,386)$ 359.35%
Measurement Focus Increase (Decrease)-$
Ending Fund Balance 720,707$ 590,657$ 605,657$ 8,271$ 8,271$
Cash
Assistance
100.00%
Economic Development Fund -
Uses
General
Fund
99.62%
Invest.
Earnings
0.38%
Economic Development Fund -
Sources
99
City of College Station
Efficiency Time Payment Fee Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Beginning Fund Balance 41,186$ 48,901$ 48,901$ 53,191$ 53,191$
REVENUES
Efficiency Time Payment Fees 7,515$ 7,905$ 8,050$ 8,131$ 8,131$ 2.86%
Interest Earnings 200 200 240 120 120 -40.00%
Total Revenues 7,715$ 8,105$ 8,290$ 8,251$ 8,251$ 1.80%
EXPENDITURES
Operating Expenditures -$ 47,500$ 4,000$ 4,000$ 4,000$ -91.58%
Total Expenditures -$ 47,500$ 4,000$ 4,000$ 4,000$ -91.58%
Increase (Decrease) in Fund Balance 7,715$ (39,395)$ 4,290$ 4,251$ 4,251$ -110.79%
Measurement Focus Increase (Decrease)-$
Ending Fund Balance 48,901$ 9,506$ 53,191$ 57,442$ 57,442$
Efficiency
Time Payment
Fees
98.55%
Interest
Earnings
1.45%
Efficiency Time Payment Fee Fund -
Sources
Operating
Expenditures
100.00%
Efficiency Time Payment Fee Fund -
Uses
The Efficiency Time Payment Fee Fund can be used for the purpose of improving the efficiency of the administration of justice
in College Station. The City retains ten percent of the total fee collected from defendants who are delinquent in payment for
more than thirty days for a misdemeanor offense, which amounts to $2.50. Approved revenues in FY14 total $8,251.
Approved expenditures in FY14 include $4,000 for the printing and distribution of collection notices and computer software.
100
City of College Station
Chimney Hill Fund
Fund Summary
10/7/2013 14:56
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
BEGINNING BALANCE 1,793,451$ 1,793,045$ 1,793,045$ 1,544,718$ 1,544,718$
REVENUES
Rents and Royalties 445,955$ 430,825$ 469,930$ 410,327$ 410,327$ -4.76%
Investment Earnings 7,305 7,000 8,842 4,421 4,421 -36.84%
Total Revenues 453,260$ 437,825$ 478,772$ 414,748$ 414,748$ -5.27%
Total Funds Available 2,246,711$ 2,230,870$ 2,271,817$ 1,959,466$ 1,959,466$ -12.17%
EXPENDITURES & TRANSFERS
Facilities Maintenance 52,080$ 80,000$ 80,000$ 80,000$ 80,000$ 0.00%
Property Taxes 45,197 45,000 47,099 48,983 48,983 8.85%
Transfers Out - 600,000 600,000 - - -100.00%
Debt Service 423,320 - - - - N/A
Total Operating Expenses & Trsf 520,597$ 725,000$ 727,099$ 128,983$ 128,983$ -82.21%
Increase/Decrease in Fund Balance (67,337)$ (287,175)$ (248,327)$ 285,765$ 285,765$ -199.51%
Measurement Focus Increase (Decrease)66,931$
Ending Fund Balance 1,793,045$ 1,505,870$ 1,544,718$ 1,830,483$ 1,830,483$
Rents and
Royalties
98.93%
Chimney Hill Fund - Sources
Facilities
Maintenance
62.02%
Chimney Hill Fund - Uses
Investment
Earnings
1.07%
Property
Taxes
37.98%
This fund is prepared on the modified accrual basis of accounting. Using this method, revenues are recognized when they
become measurable and available to finance expenditures of the current period. Expenditures are recognized when the
related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the
Financial Policies in the Appendix. The budget measures the net change in working capital.
Revenues from all rents and royalties are estimated to be $410,327 in FY14. The City currently receives rent revenue from
several businesses that are renting spaces in the Chimney Hill property. Investment earnings are anticipated to be
approximately $4,421. The total FY14 revenue budget is $414,748. Expenditures in the Chimney Hill fund include $80,000
for facilities maintenance in FY14. This includes funds for utilities and building maintenance costs of the Chimney Hill
property. Property taxes paid out of this fund are anticipated to be $48,983.
FY14 estimated ending fund balance is anticipated to increase 18.50% when compared to the FY13 estimated ending fund
balance. In FY13 a one-time transfer in the amount of $600,000 was made to the Electric Fund. As this was a one-time FY13
transfer, no transfer is budgeted for FY14 and, therefore, the FY14 ending fund balance is anticipated to increase.
101
Governmental
Capital Improvement Project Budgets
On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The
CIP is presented for City Council review as part of the annual budget process. The program consolidates all
anticipated capital needs for which funding authorization exists. The program is divided into several sections
depending on the services provided and the funding source.
Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for
major capital projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or
equipment that has a useful life of three years or more. The second category of capital expenditure is for minor
capital projects. Minor capital projects are projects that cost more than $5,000 and less than $50,000 and provide
a fixed asset or equipment that has a useful life of three years or more.
The City only has legal authority to issue General Obligation (GO) debt after a successful citizen referendum. GO
debt is debt that obligates the City to repay the issue with ad valorem tax revenues. The City uses GO debt for the
acquisition and development of parks and recreation facilities; rights-of-way acquisition; construction and
reconstruction of streets; and for public buildings such as City offices, libraries, fire stations and other general use
facilities.
The most recent General Obligation bond election was held in November of 2008. Voters approved $76,950,000
in General Obligation Bond (GOB) authorization to be issued over 7 years for streets, traffic, and fire station
projects, the Library expansion project, and parks projects including an addition at the Lincoln Center and the Lick
Creek Park Nature Center.
In FY13, the City issued $9,250,000 in GOB debt for various General Government capital projects. This included
$2,375,000 for the extension of Jones Butler and $600,000 for the design of the extension of Barron Road
East/Lakeway. Also included in the FY13 GOB debt issue was $2,000,000 for the construction of the Health
Science Center Parkway, which is a component of the Bio-Corridor project. These funds reflected the balance of
the remaining Barron Road Widening Phase II authorization. $500,000 was issued for the University Drive
Pedestrian Improvements Phase II project and $400,000 was issued for the Lick Creek Hike and Bike Trail
project. An additional $650,000 was issued for traffic signal projects. GOB debt was also issued in FY13 for Parks
and Recreation projects. These included $480,000 for Creek View Park, $350,000 for the Lick Creek Nature
Center, $250,000 for the Lincoln Center Addition and $1,645,000 for the replacement of the East District
Maintenance Shop.
The FY14 Approved Budget includes the projected issuance $4,450,000 in GOB debt for traffic and transportation
projects. This includes $350,000 for new traffic signal projects throughout the City that may be identified as a
result of the traffic signal warrant study expected to be completed in FY14. An estimated $2,000,000 is projected
to be issued for the University Drive Pedestrian Improvements project. This project consists of implementing the
remaining phases (2 through 5) of the pedestrian improvements on University Drive. The project is to improve
pedestrian travel in the Northgate area of College Station, especially to facilitate pedestrian movement across and
along University Drive between Boyett Street and South College Avenue. In addition, an estimated $2,100,000
will be issued for the design work related to the Lick Creek Hike and Bike Trail. The Lick Creek Hike and Bike
Trail project will construct about 4.5 miles of hike and bike trails along Lick Creek between Westfield Park and
Lick Creek Park connecting residential neighborhoods and College Station Independent School District property.
GOB debt in the amount of $2,715,000 is projected for Parks and Recreation projects. An estimated $220,000 is
included for the purchase of land for neighborhood parks. $450,000 is projected for the design of the Lincoln
Center Addition. Also included is $2,045,000 for the construction of the Lick Creek Nature Center.
The City has statutory authority, and City Council policy allows for the use of non-voter authorized debt
instruments such as Certificates of Obligation and Contract Obligations (generally referred to as COs). City
Council policy allows the City to use such instruments for capital items such as the following:
The purchase and replacement of major computer systems and other technology-based items that have
useful lives of not more than ten years.
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The purchase and replacement of major equipment items such as fire-fighting equipment. The City has,
however, developed policies and procedures to provide almost all of this equipment without issuing debt.
The purchase of land and development of land for economic development uses.
Over the past 6 years, at the recommendation of the City’s financial advisors, the City has issued COs in
lieu of Utility Revenue Bonds (URB’s), for the Electric, Water and Wastewater utilities.
In FY13, the City did not issue any CO debt for General Government projects. $10,250,000 in CO debt was
issued in FY13 for Utility projects. Prior to FY08, URB debt had been used for the Utility projects. However, based
on the recommendations from the City’s financial advisors, and due to the marketability of the bonds as well as
the volatility of the bond market, CO debt has been issued for utility projects from FY08 forward. In FY13,
$8,250,000 was issued for Electric projects and $2,000,000 for Wastewater projects.
The FY14 Approved Budget includes the issuance of $6,984,500 in CO debt for General Government projects.
CO funding for several street and transportation projects is projected in the FY14 budget. The projects for which
this debt is expected to be issued include the Design of U-Turns at University Drive and State Highway 6, the
rehabilitation of Rock Prairie Road from Bird Pond to W.D. Fitch Parkway, and the Rock Prairie Road West
Widening project. The issue of CO debt is also anticipated for several Information Technology projects. These
include the Replacement of the Enterprise Resource Planning (ERP) System, the upgrade and expansion of the
Electronic Storage System, and the replacement of the Public Safety Computer Aided Dispatch (CAD)/Records
Management System (RMS).
In addition, it is anticipated that COs will be issued in FY14 for Utility capital projects. Funds in the amount of
$5,150,000 are projected to be issued for Electric capital projects, $5,525,000 is projected for Water capital
projects and $7,350,000 is projected for Wastewater capital projects.
GOVERNMENTAL CAPITAL PROJECTS
Below are descriptions of the governmental capital projects included in the FY14 Approved Budget. The funds
expended on these projects are considered significant and nonroutine.
STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS
Street Rehabilitation Projects
In FY14, funds in the amount of $3,405,624 are estimated to be spent on Street Rehabilitation projects. Included
in this amount is the Cooner Street Rehabilitation project. This project includes the rehabilitation of paving and
water and wastewater lines along Cooner Street. The project will include new asphalt pavement, curb, gutter and
storm drainage. The majority of the funding for the $1,203,000 Streets portion of the budget for this project will
come from Community Development Block Grant (CDBG) funds. The balance of the budget will come from
Barron Road Widening Phase II authorization. In addition, $2,074,500 is estimated to be spent in FY14 for the
Rehabilitation of Rock Prairie Road from Stonebrook Drive to W.D. Fitch Parkway. This project is for the
pavement rehabilitation of two sections of Rock Prairie Road between Stonebrook Drive and William D. Fitch
Parkway. The roadway will be reconstructed with widened pavement and will include a shoulder adjacent to the
travel lane. It is expected that this project will be funded primarily with COs issued in FY14.
Estimates have also been included for the design of the Luther Street Rehabilitation project and the design of
the Munson Street Rehabilitation project. It is anticipated that funding for the Luther and Munson Street
Rehabilitation projects will come from several sources. A portion of the funding will come from proceeds from a
Fire Department ladder truck that was sold in FY12. A portion of the funding for the replacement ladder truck
came from the budget balances of street and transportation projects. These projects had been funded with CO
debt and it was legally permissible to use the balance on the purchase of the ladder truck. As a portion of the
funding for the replacement ladder truck originated from the budget balances of street projects, the proceeds from
the sale of the truck that was sold will now be used to fund a portion of the cost of these two street rehabilitation
projects. In addition, $1,000,000 of the funds needed for the Munson and Luther Rehabilitation projects will come
from the anticipated Health Science Center Parkway budget balance. The bids for this project came in more
favorable than expected and a portion of the budget is available for use on the rehabilitation projects. The budget
for the Health Science Center Parkway originated from Barron Road Phase II authorization. It is anticipated that
the balance of the funds needed for the two rehabilitation projects come from CO debt estimated to be issued in
FY15.
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Street Extension Projects
$6,457,252 is the estimated expenditure included for various street extension and widening projects. Included in
this is an estimate of $592,415 for Oversize Participation (OP) projects that may arise throughout the fiscal
year. These funds are used for building increased capacity on the streets that are being constructed by
developers. Of this amount, $492,415 is from OP funds authorized as part of the 2003 GOB. An additional
$100,000 of OP funds is budgeted and reflects assessments expected to be received as a result of the Holleman
Extension project. It is estimated that $500,000 in assessments will be received over the next five years as the
area adjacent to Holleman Drive develops. As a significant portion of the Holleman Extension project budget was
funded using OP funds, the received assessments will be earmarked for future OP projects. These funds will not
be available for expenditure until they are received.
Other street extension projects include the Extension of Jones-Butler Drive. An estimated $1,405,695 will be
spent in FY14 toward the construction of this project. This project includes the design and construction of a major
collector from the intersection of Luther Street and Jones-Butler to the intersection of George Bush Drive and
Penberthy Boulevard. The project will also include sidewalks, bike lanes and an equestrian crossing. An
estimated $912,899 is projected in FY14 for the construction of several projects that are the result of the Bio-
Corridor Agreement. Two of these projects are for the construction of Health Science Center (HSC) Parkway
Phase 1B and 2A. Phase 1B includes the expansion of the existing two lane roadway west of Traditions Drive,
the connection to State Highway 47 and the reconstruction of the Traditions Drive intersection. Phase 2A includes
the expansion of the existing HSC Parkway or Melrose Parkway, a two lane roadway east of Traditions Drive, the
intersections with both Turkey Creek and Traditions Drive, and a portion of the existing HSC Parkway west of
Traditions Drive. Both projects will include drainage with curb and gutter, median, landscaping and irrigation,
street lighting, and a multi-use path and sidewalk. The majority of the budget for HSC Parkway Phases 1B and 2A
came from the authorization related to the Barron Road Widening Phase II project. The Barron Road Widening
Phase II project is complete and came in well below the amount authorized through the GOB. The balance of the
budget for these projects came from the Victoria Avenue Extension project which is also complete and came in
under budget. Also included in the FY14 estimate for the Bio-Corridor projects is $189,000 for reimbursement to
the City of Bryan for the City of College Station’s portion of the already constructed HSC Parkway Phase 1A. As
outlined in the Interlocal Agreement, the City of College Station will reimburse the City of Bryan for a portion of the
construction costs already incurred (total estimate of $472,500). Funds for Phase 1A will come from the General
Fund as debt cannot be used for this reimbursement. Also included for FY14 is the conceptual design of the
Extension of Eisenhower Street from Ash Street to Lincoln Avenue. This project is for the construction of a
two-lane major collector with center turn lane from Ash Street to Lincoln Avenue on existing City-owned property.
Funding for this project is budgeted to come from General Funds that will be transferred into the Streets Capital
Improvement Projects Fund.
The FY14 estimate includes $3,030,243 for several projects along Rock Prairie Road. $618,154 is projected in
FY14 for the continued land acquisition effort related to the Rock Prairie Road East Widening project. These
funds will be used for design and right-of-way acquisition costs related to the future widening of Rock Prairie Road
East. Construction funds are not included in the project budget. $25,351 is projected in FY14 for the remaining
expenditures related to the Rock Prairie Road West Right-of-Way project. This project includes the purchase of
additional right-of-way from State Highway 6 to west of the Longmire/Rock Prairie Road intersection to provide for
the future widening of that section of Rock Prairie Road. The construction of Widening of Rock Prairie Road
West is estimated to begin in FY14. This project is for the reconstruction of Rock Prairie Road from approximately
State Highway 6 to Longmire. This project will improve the capacity of this street segment and align additional
travel lanes with the future reconfigured Rock Prairie Road overpass. A portion of the budget for this project came
from the balance of the Victoria Avenue Extension project, a portion from the balance of the Tauber and Stasney
Rehabilitation project and it is anticipated that the remaining portion come from COs projected to be issued in
FY14. In addition, funds have been estimated related to the Rock Prairie Road Bridge Widening project. The
City of College Station designed the bridge widening and TxDOT will construct the project. The design is now
complete and TxDOT anticipates that the project will begin in the fall of 2013. The bridge will be widened to six
lanes with U-Turn lanes constructed at the north and south ends of the existing bridge. The bridge will include a
10 foot wide multi-use path and a 14 foot wide outside travel lane. In addition, acceleration/deceleration lanes will
be added along the frontage roads. The design was paid for by the City of College Station using the remaining
unallocated Barron Road Widening Phase II authorization (2008 GOB). The construction will be paid for by
TxDOT using Proposition 12 funds received from the State that must be used on bridges and overpasses.
Lastly, $441,000 is projected in FY14 for design work on the Barron Road East/Lakeway Extension project.
This project will extend Barron Road from State Highway 6 East at the existing Barron Road to a future
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intersection with the extension of Lakeway Drive. The Barron Road extension will be combined with the Lakeway
Drive extension.
Street TxDOT Projects
Projected expenditures include $154,800 for the Wellborn Widening Reimbursement project. As part of an
Advanced Funding Agreement (AFA) with TxDOT, the City is required to reimburse 10% of the right-of-way costs
associated with the Wellborn Widening project. The majority of the reimbursement was paid in prior years, but it is
anticipated that a final payment will need to be made in FY14. In addition, funds have been included in the budget
for the design of two projects that may be eligible in the future for TxDOT funding. The first of these two projects is
for the Design of U-Turns at State Highway 6 and FM 60. This project will provide design funds for the future
construction of U-Turns at the interchange in order to increase capacity and improve mobility. The design of this
project is estimated to be $600,000. A portion of the budget ($200,000) for this project will come from the
unrestricted funds that were transferred in FY13 from the Wolf Pen Creek TIF Fund to the Streets Capital
Improvement Projects Fund for use on capital projects. $350,000 of the budget is anticipated to come from CO
debt projected to be issued in FY14. The remaining budget came from a portion the balance of the Discovery
Drive Extension project, which is complete. The second project is for the Design of Raised Medians along
University Drive. This project is for the construction of raised medians and the installation of other pedestrian
improvements from Eisenhower to Tarrow. The design of this project is estimated to be $240,000. Funding for a
portion of the budget for this project came from the balance of the Discovery Drive Extension project and a portion
came from the remaining unallocated Barron Road Widening Phase II authorization.
Traffic Projects
The FY14 Approved Budget includes an estimated $746,516 for traffic projects throughout the City. This includes
$257,500 for the completion of the upgrade of the signal at FM 2818 and Rio Grande. This project is for the
addition of pedestrian signals, pushbuttons and crosswalks to the signalized intersection; the upgrade of support
structures; the addition of ADA compliant ramps; and the addition of an upgraded signal cabinet. $45,000 is
projected in FY14 for the design of an upgrade of the signal at Texas Avenue and Deacon. This project is for
the construction of a new signal with upgraded equipment, ADA ramps and pedestrian countdown signals. Also
included in the estimated expenditures for traffic projects is $300,000 for future signal projects that may be
needed as determined by the results of a traffic warrant study that is being completed in FY14. In addition,
$39,300 is included for traffic signal communication projects. These projects support traffic signal connectivity
as well as other City data and voice services. Lastly, estimates are included for Intersection Improvements at
George Bush at Timber/Bizzell and Intersection Improvements at Holleman and Eleanor. Funding for these
intersection improvement projects will come from the General Fund.
Sidewalk and Trail Projects
The City of College Station has worked over the years to ensure adequate transportation infrastructure is
constructed for pedestrians and bicyclists. The City has an adopted Bicycle, Pedestrian and Greenways Master
Plan. $2,091,000 is estimated to be spent on the construction of the Lick Creek Hike and Bike Trail. This project
is for the construction of sidewalk improvements and a hike and bike trail along Lick Creek between Creek View
Park on Eagle Avenue and Lick Creek Park. The trail and improved sidewalks will connect residential
neighborhoods and CSISD property. In addition, $1,962,000 is estimated to be spent toward the design and
construction of Phase II of the University Drive Pedestrian Improvements project. This project consists of
implementing the remaining phases (2 through 5) of the Pedestrian Improvements on University Drive. The
project is designed to improve pedestrian safety in the Northgate area of College Station while preserving
vehicular mobility. The improvements included in this phase of the project will extend from College Main to South
College Avenue.
Sidewalk Improvement projects estimated for FY14 include the construction of Sidewalks on Guadalupe Drive.
This project is for the design and construction of a sidewalk on one side of Guadalupe Drive from Langford Street
to Nueces Drive. The project was identified in the Bicycle, Pedestrian and Greenways Master Plan and is also an
ADA request. Also included is an estimate of $50,000 for the design of Sidewalk Improvements on Langford
Street. This project is for the reconstruction of an existing sidewalk on one side of Langford Street from Haines
Drive to Guadalupe Drive. This project was also an ADA request. Funds have also been included for Bike and
Pedestrian Improvements at George Bush/Dexter. This project will improve connectivity to an existing trail at
the southwest corner of the intersection. The project will remove an existing step and replace it with an ADA
ramp. Funding for these projects will come from the General Fund.
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In addition, a number of sidewalk projects will be completed using Community Development Block Grant Funds
(CDBG). These projects are described in more detail in the CDBG section of this budget document.
PARKS AND RECREATION CAPITAL PROJECTS
In FY14, expenditures in the amount of $4,292,068 are estimated for Parks and Recreation capital improvement
projects. Included is $190,500 for Field Redevelopment projects. A portion of the funds will be used for
replacement and repairs to numerous athletic facilities and parks throughout the City. The funds for these projects
are collected from the fees paid by players and teams from both City leagues and outside user groups. The funds
are used to pay for replacement items and facility upgrades at City athletic facilities.
An estimated expenditure in the amount of $689,922 is included for the purchase of park land throughout the City
as part of the Neighborhood Parks Revolving Fund project. These funds are used for acquiring properties for
neighborhood parks in Park Land Zones that do not have sufficient funds to use to purchase the land in advance
of development. As the development occurs and funds get contributed, the Park Land Zones will reimburse the
Neighborhood Parks Revolving Fund so more park land can be purchased. By purchasing land ahead of
development, the City is able to acquire land that is more suitable for neighborhood parks and at a lower cost than
may be available after development occurs. In FY09 and FY11, funds from the Neighborhood Parks Revolving
Fund project were used to purchase park land in Northgate, which is in Park Land Zone 1. At that time, Park Land
Zone 1 did not have sufficient funds to purchase the land. As the recent development has occurred in Northgate,
contributions have been received in Park Land Zone 1 for the purchase of neighborhood park land. As the
purchase of the Park Land has already occurred with funds from the Neighborhood Parks Revolving Fund,
$400,000 will be transferred into the Parks Capital Improvement Projects Fund from Park Land Zone 1 to
reimburse the Neighborhood Parks Revolving Fund for funds that were expended previously on the park land in
Northgate. The Parks and Recreation staff is currently exploring options for the next Neighborhood Park
Revolving Funds park land purchase.
In addition, $635,200 has been included for the design of the Lincoln Center Addition. This project is for the
expansion of the Lincoln Center building to include additional space for programming and storage. $296,835 has
been included for the completion of the East District Maintenance Shop Replacement. Current plans for the
use of these funds are to expand the shop at Veterans Park in order to accommodate the needs of the Parks and
Recreation Department. Funds in the amount of $2,260,375 are included to be used toward the construction of
the Lick Creek Nature Center. This center, to be built at Lick Creek Park, will serve as an informational
education center for visitors who want to learn more about the park. Lastly, $200,000 has been included for the
installation of pre-fabricated Restrooms and for remaining items to be completed at the site at the Wolf Pen
Creek Festival Site. The restrooms will serve the recently completed festival site.
GENERAL GOVERNMENT AND CAPITAL EQUIPMENT CAPITAL PROJECTS
General government and capital equipment projects are planned assets that have value to more than one specific
area of City operations. The two main divisions within this category are public facilities and technology projects. In
public facilities, $9,623 is estimated for the purchase of library books. The funds for the purchase of these
books come from donations collected for this purpose. The FY14 expenditure reflects the balance of the funds
that were collected for the purchase of library books. In addition, $231,920 is the estimated FY14 expenditure for
the Library Expansion project. The next phase of the project will be for consulting services that will better define
the project scope.
The FY14 Approved Budget also includes a projected expenditure of $4,608,003 for technology projects. Included
is $65,000 for the Fiber Optic Infrastructure project. This project will support the installation of fiber optic cable
to continue expansion of the City's network to new buildings and facilities, and to permit the connection of existing
facilities that are not currently on the network. $53,399 has been estimated in FY14 for the completion of the
Network and Data Security Upgrade project. This project will examine city wide data security standards,
policies and procedures and will result in establishing guidelines and business practices that will bring the city
more closely in alignment with industry best practices for information security. This project has been funded with a
portion of the balance of the Radio System Replacement project, which is complete and came in under budget.
An estimate of $2,150,000 has been included in the approved budget for the needs analysis and implementation
work related to the public safety CAD/RMS (Computer Aided Dispatch/Records Management System)
Replacement project. This project is for the replacement of all software and hardware based systems managing
the information resources of the College Station Police Department. The acquisition of a newer and more
enhanced system will allow for a more efficient and productive department; as well as provide the opportunity to
accomplish more robust and advanced tasks. The total budget for this project is $2,250,000 and funding for this
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project will come from several sources. These sources include debt in the amount of $430,766 that remains from
what was issued previously for a New City Hall. The use of these funds is limited, but they may be used toward
this project. In addition, a portion of the balance of the Radio System Replacement project and the balance of the
E-Mail and File System Migration project will also be used to fund the project. In addition, CO debt in the amount
of $1,540,000 is anticipated to be issued FY14 for the remaining needed budget.
Funds are also expected to be expended in FY14 on a Time Keeping System project. This project is for the
implementation of an electronic Time Keeping System at the City. It is anticipated that the timing of this project will
coincide with the Enterprise Resource Planning System Replacement project. The funds for this project will be
transferred into the Facilities and Technology Capital Fund from the General Fund. In addition, $237,000 has
been included for an Electronic Storage Upgrade project. This project is for the upgrade and expansion of the
City’s electronic storage. It is expected that this project be funded with COs projected to be issued in FY14.
Lastly, an estimated FY14 expenditure of $1,778,875 has been included for the Enterprise Resource Planning
(ERP) System Replacement project. This project is for the replacement of the City’s primary financial and
management software system. The project is anticipated to occur in several phases over the course of several
years. The total project estimate is $5,185,000.
ADDITIONAL O&M COSTS
The FY14 Approved Budget includes a number of governmental capital projects that have been recently
completed and have added operations and maintenance (O&M) expense. In particular, the City’s General Fund
has been and will continue to be impacted by capital projects as they come on line. In some situations, the O&M
cost of a project is minimal and can be absorbed by the City department that is benefiting the most from the
project. In other situations, the O&M cost is more significant and funding for these additional expenses is
addressed through the Service Level Adjustment (SLA) process. In these situations, SLAs are submitted for the
O&M needs of the capital projects and funding is considered as part of the budget process (i.e. for additional
personnel). In some situations, the anticipated O&M cost is added to the base budget (i.e. additional budget for
utility costs).
Departments are expected to consider the impact of current and planned capital improvement projects on
operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans
that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that
are included in the Strategic Business Plans are used by the Budget and Financial Reporting division in financial
forecasting.
The FY14 Approved Budget includes $42,385 for new O&M costs related to General Government CIP projects
are anticipated to be completed in FY14. Street projects for which O&M budget has been included in the budget
include Bird Pond Rehabilitation and the Hike and Bike Completion Phase II project. Budget has also been
included for the traffic signal that is expected to be installed at Wellborn Road and F&B Road.
Also included in the FY14 Approved Budget is budget for the O&M costs associated with several Parks and
Recreation capital projects. These include budget for supplies maintenance and utilities associated with Creek
View Park, the Lick Creek Iron Bridge Trail project and the Raccoon Run Trail project.
IT projects for which O&M budget has been included in the FY14 Approved Budget include the Electronic Agenda
Manager project and the New Identixx Fingerprint System project. The O&M budget included for these projects is
for the anticipated cost of the annual software maintenance.
In addition to the budget included for FY14, O&M estimates are included in the financial forecasts for projects that
are expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the
estimated O&M costs associated with the governmental capital projects. It is anticipated that the availability of
funding for the O&M costs will be limited in upcoming years. Therefore, departments will continue to evaluate
current operations before increases in budget will be approved. Recommendations may also be made to delay
projects for which O&M funding does not exist.
107
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 12 - 13 FY 13 - 14
NUMBER AMOUNT THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:10,612,785$ 7,860,589$
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (03 GOB)-$ -$
GENERAL OBLIGATION BONDS (08 GOB)6,925,000 4,450,000
CERTIFICATES OF OBLIGATIONS 125,000 4,330,000
INTRAGOVERNMENTAL TRANSFERS 1,818,134 1,735,339
INTERGOVERNMENTAL TRANSFERS - 187,020
INVESTMENT EARNINGS 65,000 25,000
OTHER 100,000 100,000
SUBTOTAL ADDITIONAL RESOURCES 9,033,134$ 10,827,359$
TOTAL RESOURCES AVAILABLE 19,645,919$ 18,687,948$
STREET REHABILITATION PROJECTS
3 BIRD POND ROAD REHABILITATION ST1112 1,800,000 1,800,000 - -
1/3 COONER STREET REHAB ST1201 1,203,000 291,366 911,634 -
4 ROCK PRAIRIE RD E REHAB (STONEBROOK TO FITCH)ST1301 2,170,000 115,000 125,000 1,930,000
4 LUTHER STREET REHABILITATION ST1401 2,220,000 - - 300,000
3/4 MUNSON STREET REHABILITATION ST1402 1,450,000 1,000,000 - -
CLOSED PROJECTS 175,000
SUBTOTAL 3,206,366$ 1,211,634$ 2,230,000$
STREET EXTENSION PROJECTS
2 OVERSIZE PARTICIPATION (OP)ST0519 492,416 492,415 - -
** OP (HOLLEMAN ASSESSMENT)ST1204 500,000 100,000 - -
6 NORMAND DRIVE OP ST1308 300,000 165,000 135,000 -
2 CHURCH AVE OP ST1311 111,095 111,095 - -
3 JONES BUTLER (PENBERTHY) EXTENSION ST0905 3,375,092 3,375,092 - -
3 HEALTH SCIENCE CENTER PARKWAY - PH 1B ST1205 1,710,109 1,710,109 - -
*** HSC PARKWAY COB REIMB for PH 1A ST1303 472,500 - 472,500 -
3 HEALTH SCIENCE CENTER PARKWAY - PH 2A ST1210 792,000 792,000 - -
*EISENHOWER STREET EXT (LINCOLN TO ASH)ST1403 681,831 - - 75,000
BUDGET APPROPRIATIONS
SO S (COOS)S03 68 ,83 5,000
ROCK PRAIRIE ROAD PROJECTS -
2 ROCK PRAIRIE RD EAST - DESIGN & ROW ST0417 2,854,000 2,854,000 - -
3 ROCK PRAIRIE RD WEST ROW ST1025 740,000 365,000 375,000 -
4 ROCK PRAIRIE ROAD WEST WIDENING ST1304 2,407,427 - 427,427 1,980,000
3 ROCK PRAIRIE RD BRIDGE WIDENING DESIGN ST1118 567,000 567,000 - -
BARRON ROAD PROJECTS
3 BARRON ROAD EAST/LAKEWAY ST1101 15,135,000 1,310,000 -
**** CLOSED PROJECTS -
SUBTOTAL 11,841,711$ 1,409,927$ 2,055,000$
Note: Footnotes reflected on page 110 of this document.
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GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
13,578,972$ 12,114,922$ 7,860,589$ 2,558,618$ 684,306$ 549,383$ 449,122$ 276,622$
440,000$ -$ -$ -$ -$ -$ -$ -$
3,820,000 6,525,000 4,450,000 11,365,000 6,085,000 4,000,000 - -
9,120 - 4,330,000 2,200,000 - - - -
288,355 980,840 1,735,339 899,375 - - - -
340,870 205,332 187,020 - - - - -
54,788 50,000 25,000 25,000 5,000 2,500 2,500 2,500
26,966 5,022 100,000 100,000 100,000 132,879 - -
4,980,099$ 7,766,194$ 10,827,359$ 14,589,375$ 6,190,000$ 4,135,379$ 2,500$ 2,500$
18,559,071$ 19,881,116$ 18,687,948$ 17,147,993$ 6,874,306$ 4,684,762$ 451,622$ 279,122$
24,120 95,786 1,680,094 - - - - - -
- 66,876 215,000 921,124 - - - - -
- - 95,500 2,074,500 - - - - -
- - - 205,000 2,015,000 - - - -
- - - 205,000 1,245,000 - - - -
609,014 153,638
24,120$ 771,676$ 2,144,232$ 3,405,624$ 3,260,000$ -$ -$ -$ -$
- - - 492,415 - - - - -
- - - 100,000 100,000 100,000 100,000 100,000 -
- - 300,000 - - - - - -
- - 111,095 - - - - - -
243,389 70,495 1,655,513 1,405,695 - - - - -
- 102,605 1,367,894 239,610 - - - - -
- - 283,500 189,000 - - - - -
- 68,981 238,730 484,289 - - - - -
- - - 75,000 606,831 - - - -
PROJECTED EXPENDITURES
5,000 606,83
827,724 568,122 840,000 618,154 - - - - -
81,127 52,293 581,229 25,351 - - - - -
- 110,000 2,297,427 - - - - -
629 300,060 177,000 89,311 - - - - -
6,745 44,590 485,600 441,000 4,598,500 5,547,925 4,010,640 - -
3,094,292 103,468
1,159,614$ 4,301,438$ 6,254,029$ 6,457,252$ 5,305,331$ 5,647,925$ 4,110,640$ 100,000$ -$
109
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 12 - 13 FY 13 - 14
NUMBER AMOUNT THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
STREET TXDOT PROJECTS
5 WELLBORN WIDENING REIMBURSEMENT ST0510 887,966 780,633 - 107,333
4 DESIGN OF U-TURNS AT SH 6 AND FM 60 ST1305 600,000 - 600,000 -
5 DESIGN OF RAISED MEDIANS AT UNIVERSITY ST1306 240,000 - 240,000 -
CLOSED TXDOT PROJECTS
SUBTOTAL 780,633$ 840,000$ 107,333$
TRAFFIC PROJECTS
3 NEW TRAFFIC SIGNAL PROJECTS (2008 GOB)ST1027 1,046,998 40,698 174,800 384,502
3 SIGNAL @ WELLBORN/F&B ST1031 250,000 250,000 - -
3 INTERSECTION IMP @2818/FM 60 ST1207 380,000 380,000 - -
3 SIGNAL UPGRADE - RIO GRANDE @ 2818 ST1307 364,500 19,300 345,200 -
3 SIGNAL UPGRADE - TEXAS @ DEACON ST1414 300,000 - - -
3 SCHOOL ZONE SIGNALIZATION ST1313 60,000 - 60,000 -
2 TRAFFIC SIGNAL COMMUNICATIONS ST0411 66,855 66,855 - -
*INTERSEC IMP - HOLLEMAN/ELEANOR ST1404 40,644 - - 40,644
*INTERSEC IMP - GEORGE BUSH @ TIMBER/BIZZELL ST1405 64,072 - - 64,072
CLOSED PROJECTS
SUBTOTAL 756,853$ 580,000$ 489,218$
SIDEWALKS & TRAILS
3 SIDEWALK IMPROVEMENTS (2008 GOB)ST1028 40,025 40,025 - -
3 DEXTER SIDEWALKS ST1208 200,000 200,000 - -
PL 3 HIKE AND BIKE TRAIL COMPLETION PHASE II ST1103 403,524 403,524 - -
PL 2 HIKE AND BIKE TRAIL - SOUTHWEST PARK ST1213 97,000 97,000 - -
3 LICK CREEK HIKE AND BIKE TRAIL ST1104 4,410,000 663,000 3,747,000 -
3 UNIVERSITY DR PEDESTRIAN IMP Ph II ST1206 7,055,000 829,500 662,500 5,563,000
*BIKE/PEDESTRIAN IMP GEORGE BUSH/DEXTER ST1406 17,061 - - 17,061
*GUADALUPE DR SIDEWALK IMPROVEMENTS ST1407 142,772 - - 142,772
*LANGFORD ST SIDEWALK IMPROVEMENTS ST1408 342,544 - - 50,000
CLOSED PROJECTS
SUBTOTAL 2,233,049$ 4,409,500$ 5,772,833$
CAPITAL PROJECTS SUBTOTAL 18,818,612$ 8,451,061$ 10,654,384$
OTHER - -
DEBT ISSUANCE COSTS 45,000 40,000
GENERAL & ADMIN. CHARGES 342,132 359,428
TOTAL EXPENDITURES 8,838,193$ 11,053,812$
Measurement Focus Increase (Decrease)
ENDING FUND BALANCE:10,807,726$ 7,634,136$
Funded with General Funds to be transferred in to the Streets Capital Projects Fund.
Estimated $500,000 to be received through future assessments related to Holleman Extension project. Funds will not be available for expenditure until they are received.
HSC Parkway COB Reimbursment for Phase 1A funded with General Funds transferred in to the Streets Capital Projects Fund in FY13.
Funded through CDBG Funds.
Indicates projects funded through 2003 G.O. Bond Authorization
Indicates projects funded through 2008 G.O. Bond Authorization
Funded with Certificates of Obligation (CO) debt or a combination of CO debt and budget balance from closed projects
Funded with budget balance from completed projects
Funded with funds received from The Med for the extension of Normand Drive ($135,000) and ST0519 OP funds ($165,000).
Project funded through a combination of sources. Project sheet reflected in the Park Land Dedication Capital Projects section of this CIP document.PL
5
6
***
1
2
3
*
**
4
110
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
PROJECTED EXPENDITURES
689,071 - 44,094 154,800 - - - - -
- - - 600,000 - - - - -
- - 178,000 62,000 - - - - -
3,875
689,071$ -$ 225,969$ 816,800$ -$ -$ -$ -$ -$
- - - 300,000 200,000 546,998 - - -
- - 250,000 - - - - - -
- - - - 380,000 - - - -
- - 107,000 257,500 - - - - -
- - - 45,000 255,000 - - - -
- - 60,000 - - - - - -
27,555 - - 39,300 - - - - -
- - - 40,644 - - - - -
- - - 64,072 - - - - -
299,411 717,764
27,555$ 299,411$ 1,134,764$ 746,516$ 835,000$ 546,998$ -$ -$ -$
- - - 40,025 - - - - -
- 15,736 184,264 - - - - - -
24,605 3,459 375,460 - - - - - -
- - 97,000 - - - - - -
6,647 78,254 479,288 2,091,000 1,754,812 - - - -
- 46,608 330,392 1,962,000 4,716,000 - - - -
- - - 17,061 - - - - -
- - - 142,772 - - - - -
- - - 50,000 292,544 - - - -
736,569 215,325 852
31,252$ 880,626$ 1,681,729$ 4,303,710$ 6,763,356$ -$ -$ -$ -$
1,931,612$ 6,253,151$ 11,440,724$ 15,729,902$ 16,163,687$ 6,194,923$ 4,110,640$ 100,000$ -$
4,546 - - - - - - -
9,120 40,000 40,000 50,000 30,000 25,000 - -
368,924 342,132 359,428 250,000 100,000 100,000 75,000 50,000
6,635,741$ 11,822,856$ 16,129,330$ 16,463,687$ 6,324,923$ 4,235,640$ 175,000$ 50,000$
191,592 (197,671)
12,114,922$ 7,860,589$ 2,558,618$ 684,306$ 549,383$ 449,122$ 276,622$ 229,122$
111
GENERAL GOVERNMENT
PARKS AND RECREATION PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 12 - 13 FY 13 - 14
NUMBER AMOUNT THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:496,964$ 1,587,843$
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (2008 GOB)4,250,000$ 2,715,000$
CERTIFICATES OF OBLIGATIONS - -
INTERGOVERNMENTAL TRANSFERS 76,020 -
INTRAGOVERNMENTAL TRANSFERS 200,000 400,000
INVESTMENT EARNINGS 5,000 5,000
OTHER 76,500 78,000
SUBTOTAL ADDITIONAL RESOURCES $4,607,520 $3,198,000
TOTAL RESOURCES AVAILABLE $5,104,484 $4,785,843
PARK PROJECTS
*FIELD REDEVELOPMENT PK0300 ANNUAL - 86,772 190,500
1 CREEK VIEW NEIGHBORHOOD PARK PK0906 515,000 515,000 - -
1 NEIGHBORHOOD PARKS REVOLVING FUND PK0912 1,000,000 1,000,000 - 400,000
1/2 LICK CREEK PK IRON BRIDGE TRAIL COMPL PK1201 100,000 100,000 - -
2 LICK CREEK PK RACCOON RUN TRAIL PK1302 76,020 - 76,020
1 LINCOLN CENTER ADDITION PK1213 4,285,000 75,000 350,000 360,000
1 EAST DISTRICT MAINTENANCE SHOP REP PK1101 1,645,000 1,645,000 -
1 LICK CREEK NATURE CENTER PK1102 2,495,000 2,495,000 -
3 WOLF PEN CREEK RESTROOMS/MISC WP1401 200,000 - - 200,000
CLOSED PROJECTS -
CAPITAL PROJECTS SUBTOTAL 512,792$ 1,150,500$
MISCELLANEOUS - -
BUDGET APPROPRIATIONS
DEBT ISSUANCE COST 25,000 15,000
GENERAL & ADMIN. CHARGES 40,182 32,700
TOTAL EXPENDITURES 577,974$ 1,198,200$
Measurement Focus Increase (Decrease)
ENDING FUND BALANCE:4,526,510$ 3,587,643$
*Project funded with Field Redevelopment fees from field users
**FY14 Closed Projects includes balance of PK1001 - Beachy Central Pk Improvements ($19,236)
1 Indicates projects funded through 2008 G.O. Bond Authorization
2 To be funded with reimbursement from TX Parks and Wildlife Commission for grant rec'd for LC Iron Bridge Trail
3 Funded from portion of balance of WPC TIF Funds from WP0901.
112
GENERAL GOVERNMENT
PARKS AND RECREATION PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
1,863,949$ 991,060$ 1,587,843$ 446,075$ 365,820$ 239,520$ 189,820$ 141,820$
175,000$ 2,725,000$ 2,715,000$ 3,510,000$ -$ -$ -$ -$
380 - - - - - - -
- 76,020 - - - - - -
950 200,000 400,000 - - - - -
7,121 5,000 5,000 2,500 2,500 2,500 2,500 2,500
90,204 76,500 78,000 79,600 81,200 82,800 84,500 86,200
$273,655 $3,082,520 $3,198,000 $3,592,100 $83,700 $85,300 $87,000 $88,700
$2,137,604 $4,073,580 $4,785,843 $4,038,175 $449,520 $324,820 $276,820 $230,520
401,288 32,114 105,000 190,500 26,100 190,000 125,000 125,000 125,000
26,275 785 487,940 - - - - - -
706,730 3,348 - 689,922 - - - - -
- 1,321 98,679 - - - - - -
- - 76,020 - - - - - -
- 3,545 60,000 635,200 3,586,255 - - - -
2,078 2,087 1,344,000 296,835 - - - - -
5,658 52,967 176,000 2,260,375 - - - - -
- - - 200,000 - - - - -
1,121,708 1,059,098 30,914 19,236
2,263,737$ 1,155,265$ 2,378,553$ 4,292,068$ 3,612,355$ 190,000$ 125,000$ 125,000$ 125,000$
- - - - - - - -
PROJECTED EXPENDITURES
380 15,000 15,000 20,000 - - - -
43,029 40,182 32,700 40,000 20,000 10,000 10,000 10,000
1,198,674$ 2,433,735$ 4,339,768$ 3,672,355$ 210,000$ 135,000$ 135,000$ 135,000$
52,130$ (52,002)$
$991,060 $1,587,843 446,075$ 365,820$ 239,520$ 189,820$ 141,820$ 95,520$
113
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT REVISED APPROVED
BUDGET APPROPRIATIONS FY12-13 FY13-14
AMOUNT THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:1,575,659$ 1,901,274$
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (08 GOB)250,000$ -$
CERTIFICATES OF OBLIGATIONS - 2,654,500
INTERGOVERNMENTAL TRANSFERS 45,298 -
INTRAGOVERNMENTAL TRANSFERS 338,729 952,500
INVESTMENT EARNINGS 14,000 7,000
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 648,027$ 3,614,000$
TOTAL RESOURCES AVAILABLE 2,223,686$ 5,515,274$
PUBLIC FACILITIES
1 LIBRARY BOOK DONATIONS GG9901 291,348 291,348 - -
3 LIBRARY EXPANSION GG1010 8,385,000 932,000 - -
CLOSED PROJECTS - 210,168
FACILITY PROJECTS SUBTOTAL 210,168$ -$
TECHNOLOGY PROJECTS
2 WIRELESS INFRASTRUCTURE CO0704 200,000 200,000 - -
2 FIBER OPTIC INFRASTRUCTURE CO0902 475,000 400,924 - -
4 NETWORK & DATA SECURITY UPGRADE CO1202 185,000 185,000 - -
5 CAD/RMS SYSTEM REPLACEMENT CO1301 2,250,000 710,000 - 1,540,000
6 TIME KEEPING SYSTEM CO1302 338,729 - 338,729 -
4 PHONE SYSTEM UPGRADE CO1303 48,967 48,967 - -
2 ELECTRONIC STORAGE UPGRADE CO1401 237,000 - - 237,000
7 ERP SYSTEM REPLACEMENT CO1204 5,185,000 - 50,000 5,135,000
*MISC IT PROJECTS CO0801 7,911 7,911 - -
CLOSED PROJECTS
IT PROJECTS SUBTOTAL 388,729$ 6,912,000$
CAPITAL PROJECTS SUBTOTAL 598,897$ 6,912,000$
DEBT ISSUANCE COSTS 5,000$ 15,000$
TRANSFERS - -
OTHER - -
GENERAL & ADMIN. CHARGES 78,246 85,287
TOTAL EXPENDITURES 682,143$ 7,012,287$
Measurement Focus Increase (Decrease)
ENDING FUND BALANCE:1,541,543$ (1,497,013)$
1 Funded with donations received for the purchase of library books
2 Funded primarily with Certificates of Obligation debt
3 Indicates projects funded through 2008 G.O. Bond Authorization
4 Funded with a portion of the balance of the Radio System Replacement project
5 Funded with 03 GOB debt issued for a New City Hall ($430,766), a portion of the balance of the Radio System Replacement project ($272,321),
Misc IT project balances ($6,913) and proposed CO debt ($540,000)
6 Time Keeping System funded with General Funds to be transferred in to the Facilities and Technology Capital Projects Fund in FY13
7 Funded with General Funds ($410,000); Water, WW and Electric Utility funds ($867,500) and CO debt ($3,907,500)
* Miscellaneous Information Technology Projects includes balances from closed projects
BUDGET APPROPRIATIONS
114
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY16-17 FY17-18 FY18-19
10,082,615$ 2,935,884$ 1,901,274$ 358,029$ 1,419,742$ 378,899$ 71,274$ 48,774$
-$ 250,000$ -$ 750,000$ 3,685,000$ 3,700,000$ -$ -$
- - 2,654,500 3,030,000 - - - -
164,870 45,298 - - - - - -
- 338,729 952,500 324,500 - - - -
30,964 14,000 7,000 7,000 5,000 5,000 2,500 2,500
186 - - - - - - -
196,020$ 648,027$ 3,614,000$ 4,111,500$ 3,690,000$ 3,705,000$ 2,500$ 2,500$
10,278,635$ 3,583,911$ 5,515,274$ 4,469,529$ 5,109,742$ 4,083,899$ 73,774$ 51,274$
238,230 19,364 24,130 9,623 - - - - -
6,919 - - 231,920 654,287 3,745,936 3,745,938 - -
5,868,435 986,886 207,412
245,149$ 5,887,799$ 1,011,016$ 448,955$ 654,287$ 3,745,936$ 3,745,938$ -$ -$
81,573 - 118,427 - - - - - -
242,876 31,155 55,000 65,000 65,000 15,969 - - -
- 3,648 127,953 53,399 - - - - -
- - 100,000 2,150,000 - - - - -
- - 15,000 323,729 - - - - -
- - 48,967 - - - - - -
- - - 237,000 - - - - -
- - 50,000 1,778,875 2,235,500 898,938 221,687 - -
- - 7,911 - - - - - -
394,780 13,500
324,449$ 429,583$ 536,758$ 4,608,003$ 2,300,500$ 914,907$ 221,687$ -$ -$
6,317,382$ 1,547,774$ 5,056,958$ 2,954,787$ 4,660,843$ 3,967,625$ -$ -$
-$ 2,500$ 15,000$ 20,000$ 20,000$ 20,000$ -$ -$
990,369 - - - - - - -
- - - - - - - -
89,118 78,246 85,287 75,000 50,000 25,000 25,000 25,000
7,396,869$ 1,628,520$ 5,157,245$ 3,049,787$ 4,730,843$ 4,012,625$ 25,000$ 25,000$
54,118$ (54,117)$
2,935,884$ 1,901,274$ 358,029$ 1,419,742$ 378,899$ 71,274$ 48,774$ 26,274$
PROJECTED EXPENDITURES
115
Projected Projected Projected Projected Projected Projected
FY14 FY15 FY16 FY17 FY18 FY19 Comments
Recently Completed Projects
Beachy Central Park Improvements -$ -$ -$ 8,000$ -$ -$
Concessions supplies (every 5 yrs);
$1,200 utility costs, $2,500 for
temp/seasonal staff, and $7,800 for
maintenance (included in base
budget)
E-mail and File System Migration - - - - 6,000 - Server Replacement (every 5 years)
Completed Projects Subtotal -$ -$ -$ 8,000$ 6,000$ -$
Street/Traffic Projects
Bird Pond Rehab 5,000$ 5,150$ 5,305$ 5,464$ 5,628$ 5,796$ General street maintenance
Cooner Street Rehab - 1,880 1,936 1,994 2,054 2,116 General street maintenance
Jones Butler Extension - 2,983 3,072 3,165 3,260 3,357 General street maintenance
Health Science Center Parkway Ph 1B - 2,083 2,145 2,210 2,276 2,344 General street maintenance
Health Science Center Parkway Ph 2A - 1,042 1,073 1,105 1,139 1,173 General street maintenance
Barron Road East/Lakeway Drive - - - - 11,175 11,511 General street maintenance
Eisenhower Street Ext (Lincoln to Ash)- 2,393 2,465 2,539 2,615 2,693 General street maintenance
New Traffic Signals (2008 GOB)- 4,090 6,258 10,536 10,852 11,178 Utility costs
Signal at Wellborn/F&B 2,045 2,106 2,170 2,235 2,302 2,371 Utility costs
Intersection Imp at 2818/FM 60 - 4,090 6,258 10,536 10,852 11,178 Utility costs
Signal Upgrade - Rio Grande @ 2818 - 2,725 2,807 2,891 2,978 3,067 Utility costs and Maintenance
Intersection Imp at Holleman/Eleanor - 3,100 3,193 3,289 3,387 3,489 Utility costs and Maintenance
Hike and Bike Trail Completion Phase II 2,000 2,060 2,122 2,185 2,251 2,319 General path and drainage
maintenance
Lick Creek Hike and Bike Trail - - 25,000 32,250 26,718 28,159 Trail Maintenance costs
University Drive Pedestrian Improvements Ph II - - 2,700 2,781 2,864 2,950 Signal maintenance
Guadalupe Drive Sidewalk Improvements - 725 747 769 792 816 General Sidewalk Maintenance
Langford Drive Sidewalk Improvements - 1,656 1,706 1,757 1,810 1,864 General Sidewalk Maintenance
Street/Traffic Project Subtotal 9,045$ 36,083$ 68,957$ 85,706$ 92,953$ 96,380$
Parks Projects
Creek View Neighborhood Park 8,140$ 8,384$ 8,636$ 8,895$ 9,162$ 9,436$ Supplies, maintenance and utility
costs
Lick Creek Park Iron Bridge Trail Completion 1,350 1,391 1,432 1,475 1,519 1,565 Trail supply and maintenance costs
Lick Creek Park Raccoon Run Trail 1,350 1,391 1,432 1,475 1,519 1,565 Trail supply and maintenance costs
Lincoln Center Addition - - 98,050 100,992 104,021 107,142 Personnel, supplies, utility costs and
facilities maintenance
East District Maintenance Shop - 10,200 10,506 10,821 11,146 11,480 Maintenance and utility costs
Lick Creek Nature Center - 160,425 165,238 170,195 175,301 180,560
Personnel (2 FT + temp/seasonal);
supplies; utility costs; facilities
maintenance; and other services
Parks Project Subtotal 10,840$ 181,791$ 285,294$ 293,853$ 302,668$ 311,748$
Facility and Technology Projects
Library Expansion -$ -$ -$ -$ 206,000$ 212,180$
Personnel (3 positions), supplies,
utility costs, book replacement and
facilities maintenance
Electronic Time Keeping System - 25,000 25,750 26,523 27,318 28,138 Computer software maintenance
Electronic Agenda Manager 12,100 12,463 12,837 13,222 13,619 14,027 Computer software maintenance
New Identixx Fingerprint System 10,400 10,712 11,033 11,364 11,705 12,056 Computer hardware and software
maintenance
Electronic Storage Upgrade - 14,000 14,420 14,853 15,299 15,758 Computer hardware and software
maintenance
Enterprise Resource Planning System Repl - 100,000 220,000 226,600 233,398 240,400 Computer software maintenance
Teleworks Upgrade - 30,600 31,518 32,464 33,437 34,441 Computer software maintenance
Facilities and Technology Project Totals $ 22,500 $ 192,775 $ 315,558 $ 325,026 $ 540,776 $ 556,999
Total Estimated O&M Costs 42,385$ 410,649$ 669,809$ 712,585$ 942,397$ 965,128$
Governmental Funds Capital Improvement Projects
Estimated Operations and Maintenance Costs*
*The Operations and Maintenance costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of a
project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and funding
for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates may be
revised.
116
Utility Funds
The utility funds account for revenues and expenditures in the Electric, Water and Wastewater funds. The
Electric, Water and Wastewater Funds’ budgets are prepared using the modified accrual basis of accounting and
the current financial resources measurement focus. The budget measures the net change in working capital. The
measurement focus adjustment to arrive at Actual 2012 Working Capital is necessary because the proprietary
funds’ financial statements are prepared using the economic resources measurement focus and the accrual basis
of accounting.
The Electric Fund, the Water Fund and the Wastewater Fund account for the operation and maintenance of these
Utility services that are self-supported by user fees.
Utility Revenue Bonds (URBs) were historically issued to provide for capital expansion and replacements for the
various utility services. However, based on the recommendations from the City’s financial advisors, and due to the
marketability of the bonds as well as the volatility of the bond market, Certificates of Obligation (CO) debt has
been issued for utility projects from FY08 forward. In FY13, COs were issued in lieu of utility revenue bonds. In
FY14, it is anticipated that COs will be issued for Utility capital projects. Funds in the amount of $5,150,000 are
projected to be issued for Electric capital projects, $5,525,000 is projected for Water capital projects and
$7,350,000 is projected for Wastewater capital projects.
Electric Fund
The FY14 Electric Fund revenue is estimated to be $98,170,676. This is a 1.98% increase from the FY13 year
end estimate of $96,269,223. The FY14 revenue estimate is intended to reflect the growth that is expected to
impact the system in FY14. No rate increase is included in the Electric Fund in FY14.
FY14 operating expenditures in the Electric Fund are projected to be $87,029,590. The operating expenditures
reflect a 0.84% decrease from the FY13 revised budget. Three Service Level Adjustments (SLAs) are included in
the FY14 Approved Budget. The first SLA, in the amount of $183,788 is for the addition of an Assistant Director
position. Power supply, long and short range planning, reliability, and complex growth and service issues have
increased the complexity of the requirements on the management team for the Electric Utility and the addition of a
second Assistant Director position is needed to help manage these critical functions. The second SLA, in the
amount of $33,000, is for support agreement related to the Dispatch Facility’s Siemen’s SiPass System. This
system consists of hardware and software that monitors and controls physical access to critical facilities. This
protection is required by the Federal Energy Regulatory Commission (FERC)/North American Electric Reliability
Corporation (NERC) Critical Infrastructure Protection regulations. The third SLA, in the amount of $16,500, is for a
Network Firewall Maintenance Agreement. This agreement is required to support and maintain the multiple
network firewall devices that protect the Electric Division operational networks.
In addition to the SLAs outlined above, several items with no net budget impact were incorporated into the FY14
Approved Budget. Budget to cover the costs associated with these items was reallocated from various existing
budgeted line items. The first of these is for a Cyber Vulnerability Assessment. The City of College Station is
required by FERC/NERC Critical Infrastructure Protection regulations to perform a Cyber Vulnerability
Assessment at least annually. This third party assessment evaluates the vulnerability of Electric Division
operational networks to accidental or directed cyber attacks. The second item is for a Network Support
Agreement. This agreement is necessary to support the City of College Station's Dispatch Operations/SCADA
group's responsibility to maintain and upgrade its operational networks. The FY14 Approved Budget also includes
the reallocation of budget from the Solar Photovoltaic Rebate Program to the Energy Back II and Good Cents
Homes programs. The Energy Back II and Good Cents Homes programs provide a higher rate of return for the
Electric Utility by reducing demand, particularly during very hot and very cold weather. The programs will be
revamped with slightly higher rebate amounts for the purchase of energy efficient air conditioning systems and the
building of energy efficient homes in order to encourage even higher participation. Again, the budget for these
items was reallocated from existing line items and there is no net impact on the budget related to these changes.
The FY14 estimated non-operating expenditures are $12,907,705 or 14.41% above the FY13 revised non-
operating budget. A portion of this is due to funds being budgeted in FY14 to be transferred to the capital budget
for capital projects. These funds are transferred in lieu of additional debt issuance. A total of $700,000 is projected
to be transferred in FY14 for this purpose. No such transfer was budgeted in FY13. Also included in the FY14
non-operating expenditures is $376,250 to be used toward the Electric Fund’s portion of the FY14 estimated
Enterprise Resource Planning (ERP) System Replacement cost.
117
The FY14 estimated ending working capital is anticipated to decrease 10.59% when compared to the FY13
estimated ending working capital. This is due, in part, to the aforementioned increase in the amount budgeted to
be transferred for capital projects as well as the FY14 one-time cost associated with the ERP System
Replacement. The working capital is projected to meet the 15% working capital requirement as outlined in the
Fiscal and Budgetary Policy Statements.
Water Fund
Water Fund revenue for FY14 is estimated to be $14,763,042. This is a 2.83% increase from the FY13 year end
estimate of $14,356,788. The FY14 revenue estimate is intended to reflect the growth that is expected to impact
the system in FY14. Customer growth is projected based on historical trends, overall economic indicators and
population projections; however, weather conditions impact water consumption considerably. No rate increase is
included for residential or commercial users in the Water Fund in FY14. However, updates to the City’s water tap
fees have been included. The revised fees are intended to cover the actual cost of making a new service
connection. Phasing in of the new water tap fees over a three year period is being projected. The changes have
been discussed with and are supported by the Home Builders’ Association. The impact on the revenue is
projected to be minimal.
FY14 operating expenditures in the Water Fund are $7,083,665 or 7.38% above the FY13 revised budget. This
increase is due to the addition of several approved SLAs. The first SLA, in the amount of $250,000, is for a five
year update to the Water Master Plan as approved by Council in 2010. Due to the significant changes in the City’s
water growth patterns, the update is needed to re-evaluate growth projections/demands, convert the City's current
steady-state water model to an extended-period simulation water model, and develop a capital improvements
outlay that will increase system capacity for the future. The second SLA is for the purchase of a heavy duty truck
and trailer that will be used to haul excavation equipment to various points within the service area on a daily
basis. The trucks and trailers currently used are not adequate for the weight of the items being hauled. The cost
of this SLA is $61,407. The third SLA, in the amount of $12,480, is for the addition of Operator Certification pay.
The establishment of this pay program will provide an incentive for Operators to earn a license in an area not
required by their job description. This will allow Operators to be cross-trained in another division and to legally
contribute in other areas of the Water Services Department (WSD) thus increasing the personnel available in an
emergency and reducing the total number of personnel needed to assure an appropriate response. The fourth
SLA is for the addition of a Regulatory Compliance Coordinator position. The incumbent in this position will assist
the Environmental Manager in developing plans and strategies to meet present and future federal and state
regulations and programs and will coordinate and monitor compliance with local, state and federal regulatory
requirements for the WSD.
In addition to the above, several SLAs have been approved for facility improvements. These include an SLA in the
amount of $105,000 for gate and fence improvements at well field sites. These improvements will result in
increased security at remote sites. The next SLA is for the purchase and installation of a new Audio/Video (AV)
system at the Carters Creek Wastewater Treatment Plant. Replacement of the old system is recommended due
to the difficulty in switching between source feeds for the projection system. These improvements should
eliminate the need for having a technician available to assist in setting up for the various presentations made at
this facility. Also included is an SLA for the replacement of security cameras at various water and wastewater
facilities. Existing analog cameras and recording devices have reached their end of life expectancy. This project is
for the purchase and installation of new devices by a qualified installation firm and configuration of the system to
achieve optimal results. Lastly, an SLA is included for the installation of multiple power monitoring devices
throughout plant operations in order to correlate actual usage to production and overhead facilities to help reduce
electrical cost. The monitors will be connected to the SCADA System to export data to a database that can be
integrated with CityWorks to allow for easier analysis.
The FY14 budgeted non-operating expenditures are $9,120,519 or 9.81% lower the FY13 revised non-operating
budget. This is primarily due to a decrease from $3,600,000 to $2,375,000 in the amount budgeted to be
transferred in FY14 to the capital budget for capital projects. These funds are transferred in lieu of additional debt
issuance. Also included in the FY14 non-operating expenditures is $188,125 to be used toward the Water Fund’s
portion of the FY14 estimated Enterprise Resource Planning (ERP) System Replacement cost.
The FY14 estimated ending working capital is anticipated to decrease 40.74% when compared to the FY13
estimated ending working capital. This is due primarily to the anticipated $2,375,000 transfer to the Water capital
projects fund. Fund balance above the required 15% reserve is transferred to the capital fund to be used in lieu of
the issuance of additional debt for Water capital projects.
118
Wastewater Fund
The total Wastewater Fund revenue for FY14 is estimated to be $14,195,171. This is a 1.39% increase over the
FY13 year end estimate of $14,000,632. No rate increase is included for residential or commercial users in the
Wastewater Fund in FY14.
FY14 Wastewater Fund budgeted operating expenditures are $6,963,180 or 4.58% higher than the FY13 revised
budget of $6,658,429. The majority of this is due to the addition of several approved SLAs. The first, in the
amount of $80,000, is for a contract with a firm to aid in the Texas Pollutant Discharge Elimination System
discharge permit renewal for Carters Creek, Lick Creek, and Carter Lake Wastewater treatment plants. The
objective is to identify operational changes and facility upgrades to meet a future anticipated permit restrictions on
total phosphorus, total nitrogen, whole effluent toxicity, and total dissolved solids and to coordinate these changes
with future capacity expansion. This portion of the evaluation is for the creation of the documentation needed by
the Texas Commission on Environmental Quality (TCEQ) for the Texas Pollutant Discharge Elimination System
(TPDES) Permit renewal packages, and defining potential process alternatives that could contribute to both
nutrient removal processes and overall plant expansions. This evaluation will aid the WSD in determining capital
budgets and future plant layouts. The second SLA, in the amount of $10,400, is for the addition of Operator
Certification pay. The establishment of this pay program will provide an incentive for Operators to earn a license
in an area not required by their job description. This will allow Operators to be cross-trained in another division
and to legally contribute in other areas of the Water Services Department (WSD) thus increasing the personnel
available in an emergency and reducing the total number of personnel needed to assure an appropriate response.
A third SLA is included for an evaluation of the current state of reclaimed water in College Station and to provide
recommendations for build-out of a complete system. This evaluation is to help develop an overall strategic plan
for maximizing College Station's reclaimed water services.
Consistent with the Water Fund, several Wastewater SLAs have been approved for facility improvements. These
include the purchase and installation of a new Audio/Video (AV) system at the Carters Creek Wastewater
Treatment Plant. Replacement of the old system is recommended due to the difficulty in switching between
source feeds for the projection system. These improvements should eliminate the need for having a technician
available to assist in setting up for the various presentations made at this facility. Also included is an SLA for the
replacement of security cameras at various water and wastewater facilities. Existing analog cameras and
recording devices have reached their end of life expectancy. This project is for the purchase and installation of
new devices by a qualified installation firm and configuration of the system to achieve optimal results. Lastly,
included in the approved budget is an SLA for the installation of multiple power monitoring devices throughout
plant operations in order to correlate actual usage to production and overhead facilities to help reduce electrical
cost. The monitors will be connected to the SCADA System to export data to a database that can be integrated
with CityWorks to allow for easier analysis.
FY14 budgeted Wastewater Fund non-operating expenditures are $9,710,480 or 2.85% above the FY13 revised
non-operating budget. Included in the FY14 non-operating expenditures is $188,125 to be used toward the
Wastewater Fund’s portion of the FY14 estimated Enterprise Resource Planning (ERP) System Replacement
cost.
The FY14 estimated ending working capital is anticipated to decrease 55.88% when compared to the FY13
estimated ending working capital. This is due primarily to the anticipated $3,775,000 transfer to the Wastewater
capital projects fund. These funds are transferred in lieu of additional debt issuance. Fund balance above the
required 15% reserve is transferred to the capital fund to be used in lieu of the issuance of additional debt for
Wastewater capital projects.
119
ELECTRIC UTILITY
CITY OF COLLEGE STATION
City Manager
Deputy
City Manager
Electric
Utility Director
Admin/Budget
Superintendent
Work Orders
Warehouse
Support Staff
Compliance Officer
Compliance
Assistant Director
Utility Dispatch
Superintendent
Dispatch
SCADA
Substation Metering
Superintendent
Substations
Meters
Assistant Director
Energy
Coordinator
Energy
Design Supervisor
Design
Transmission &
Distribution
Superintendent
Transmission &
Distribution
120
City of College Station
Electric Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Residential 52,109,478$ 53,179,940 51,962,086$ 53,001,164$ 53,001,164$ -0.34%
Commercial/Industrial 37,548,598 39,350,980 37,959,570 38,718,520 38,718,520 -1.61%
TDA 4,617,477 4,141,880 3,973,006 4,052,872 4,052,872 -2.15%
Other Sales 120,680 123,930 121,000 123,420 123,420 -0.41%
Other Operating 2,146,088 2,115,680 2,107,338 2,160,200 2,160,200 2.10%
Investment Earnings 57,624 40,000 75,000 40,000 40,000 0.00%
Other Nonoperating 1,231,282 117,000 71,223 74,500 74,500 -36.32%
Total Revenues 97,831,227$ 99,069,410$ 96,269,223$ 98,170,676$ 98,170,676$ -0.91%
EXPENDITURES AND TRANSFERS
Administration*1,663,898$ 1,976,877$ 1,951,805$ 1,938,959$ 1,990,059$ 0.67%
Transmission/Distribution*5,679,846 6,725,297 6,501,081 7,025,252 7,203,440 7.11%
Purchased Power/Wheeling Charges*72,603,527 77,104,000 73,600,000 76,000,000 76,000,000 -1.43%
Direct Capital*181,983 493,500 308,008 337,000 341,000 -30.90%
Net Gen/Admin Transfers 1,592,098 1,464,786 1,464,786 1,495,091 1,495,091 2.07%
Total Operating, Expenditures and Transfers 81,721,352$ 87,764,460$ 83,825,680$ 86,796,302$ 87,029,590$ -0.84%
NONOPERATING EXPENDITURES
Debt Service 4,630,497$ 5,371,823$ 5,315,167$ 5,871,564$ 5,871,564$ 9.30%
Contingency - 100,000 - 150,000 150,000 50.00%
Transfer to Gen'l Fund (In Lieu of Franchise Fees) 6,809,891 5,809,891 5,809,891 5,809,891 5,809,891 0.00%
ERP System Replacement - - - 376,250 376,250 N/A
Capital Projects Funding - - - 700,000 700,000 N/A
Total Non Operating Expenditures 11,440,388$ 11,281,714$ 11,125,058$ 12,907,705$ 12,907,705$ 14.41%
Total Expenditures and Transfers 93,161,740$ 99,046,174$ 94,950,738$ 99,704,007$ 99,937,295$ 0.90%
Increase/Decrease in Working Capital, modified
accrual budgetary basis 4 669 487$23 236$1 318 485$(1 533 331)$(1 766 619)$acc ua budgeta y bas s 4,669,487$ 23,236$ 1,318,485$ (1,533,331)$ (1,766,619)$
Measurement Focus Increase (Decrease)2,156,425$
Beginning Working Capital, accrual basis of
accounting 8,530,959$ 15,356,871$ 15,356,871$ 16,675,356$ 16,675,356$
Ending Working Capital, accrual basis of
accounting 15,356,871$ 15,380,107$ 16,675,356$ 15,142,025$ 14,908,737$
*Administration, Transmission/Distribution, Purchased Power/Wheeling Charges and Direct Capital make up the Operations & Maintenance portion of the Electric Budget.
Residential
53.99%
Commercial/
Industrial
39.44%
TDA
4.13%
Other Sales
0.13%
Other
Operating
2.20%
Investment
Earnings
0.04%
Other
Nonoperating
0.08%
Electric Fund ‐Sources
Administration*
2.01%
Transmission/
Distribution*
7.29%
Purchased
Power/
Wheeling
Charges*
76.88%
Direct Capital*
0.34%
Net
Gen/Admin
Transfers
1.51%
Debt Service
5.94%
Contingency
0.15%
Transfer to
Gen'l Fund
(In Lieu of
Franchise Fees)
5.88%
Electric Fund ‐Uses
121
City of College Station
Electric Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Warehouse 232,117$ 246,587$ 249,576$ 251,116$ 251,116$ 1.84%
Operations Administration 1,431,788 1,701,290 1,501,805 1,687,843 1,738,943 2.21%
Substations 112,416 287,874 280,722 349,736 349,736 21.49%
Utility Dispatch 44,968 58,273 59,927 58,399 58,399 0.22%
Electric Compliance*- 65,000 65,000 53,260 53,260 -18.06%
Engineering & Design 208,240 258,591 254,424 208,591 208,591 -19.34%
Energy Conservation 240,800 332,371 291,783 315,807 315,807 -4.98%
Tranmission / Distribution 5,073,422 5,752,188 5,549,225 6,039,459 6,217,647 8.09%
Purchased Power/Wheeling Charges 72,603,527 77,104,000 73,700,000 76,000,000 76,000,000 -1.43%
Direct Capital 181,983 493,500 308,008 337,000 341,000 -30.90%
TOTAL 80,129,261$ 86,299,674$ 82,260,470$ 85,301,211$ 85,534,499$ -0.89%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 5,070,872$ 5,735,388$ 5,500,048$ 5,840,912$ 6,011,800$ 4.82%
Supplies 442,783 541,335 487,022 512,505 513,505 -5.14%
Maintenance 162,789 186,038 191,172 254,839 271,339 45.85%
Purchased Services 1,423,342 1,951,325 1,799,532 2,088,267 2,129,167 9.11%
Direct Capital 181,983 493,500 308,008 337,000 341,000 -30.90%
Purchased Power/Wheeling Charges 72,603,527 77,104,000 73,700,000 76,000,000 76,000,000 -1.43%
Oth P h d S i 243 965 288 088 274 688 267 688 267 688 7 08%Other Purchased Services 243,965 288,088 274,688 267,688 267,688 -7.08%
TOTAL 80,129,261$ 86,299,674$ 82,260,470$ 85,301,211$ 85,534,499$ -0.89%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Warehouse /
Operations Administration 10.50 9.50 10.50 10.50 10.50 0.00%
Transmission / Distribution
Administration 58.00 58.00 59.00 59.00 60.00 1.69%
TOTAL 68.50 67.50 69.50 69.50 70.50 1.44%
*The Electric Compliance Division was added in FY13.
Service Level Adjustments One- Time Recurring Total
Assistant Director Position 6,000$ 177,788$ 183,788$
Siemens SiPass System Support Agreement - 33,000 33,000
Network Firewall Maintenance Agreement - 16,500 16,500
Electric SLA Total 6,000$ 227,288$ 233,288$
122
PERFORMANCE MEASURES ‐ ELECTRIC FUND
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II, VI
Efficiency MET MEET MEET MEET
I, II, VI
Effectiveness MET MEET MEET MEET
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II, IV, VI
Effectiveness MET MEET MEET MEET
I, II, III, VI
Effectiveness MET MEET MEET MEET
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
I, II, III, VI
Effectiveness MET MEET MEET MEET
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
Quarterly Review
Meet energy efficiency goals.
Quarterly review
Provide effective safety programs and
maintain safe facilities.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Ensure safety of the public and employees.
Meet reliability indices.
Over/Under Budget
Quarterly review
Over/Under Guidelines
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Type of
Measure
Provide customers with a reliable, energy efficient electric system.
Meet budget requirements and provide
projections.
Meet compliance goals and requirements.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
The Electric Utility Services department provides for the timely expansion of the electric distribution and transmission system to
meet the growth needs within its certification area; ensures the safety of the public and employees by providing a highly reliable
power delivery system, maintaining and upgrading the electric system, and providing education and training; and provides value to
our customers by providing excellent customer service, quick response to outages, a competitive cost for services, and various
energy related services and programs.
Meet budgetary and regulatory goals and requirements.
123
Debt Service Requirements
Electric Fund
All Electric URB, GO and CO Series
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY14 3,571,067$ 2,300,498$ 5,871,565$ 59,614,754$
FY15 3,429,338 2,182,080 5,611,418 56,043,687
FY16 3,576,752 2,061,905 5,638,657 52,614,349
FY17 3,523,920 1,930,088 5,454,008 49,037,597
FY18 3,504,189 1,793,434 5,297,623 45,513,677
FY19 3,466,515 1,653,842 5,120,357 42,009,488
FY20 3,628,071 1,509,892 5,137,962 38,542,973
FY21 3,801,309 1,360,148 5,161,457 34,914,902
FY22 3,920,886 1,203,192 5,124,078 31,113,592
FY23 3,858,537 1,040,350 4,898,887 27,192,706
FY24 3,670,674 883,854 4,554,528 23,334,169
FY25 3,510,101 735,584 4,245,685 19,663,496
FY26 3,400,956 591,471 3,992,427 16,153,395
FY27 2,902,439 462,854 3,365,293 12,752,439
FY28 2,825,000 347,448 3,172,448 9,850,000
FY29 2,420,000 242,214 2,662,214 7,025,000
FY30 1,530,000 165,743 1,695,743 4,605,000
FY31 1 395 000 107 259 1 502 259 3 075 000FY311,395,000 107,259 1,502,259 3,075,000
FY32 1,095,000 51,600 1,146,600 1,680,000
FY33 585,000 13,162 598,162 585,000
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000 FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33ELECTRIC FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
124
125
City Manager
Deputy City Manager
Director
Assistant
Director
Environmental &
Training Manager
Lead
Environmental
Technician
Environmental
Technicians
Water Resources
Coordinator
Plant Operations
Superintendent
Support Staff
Water
Production
Supervisor
Operators
SCADA Systems
Analyst
Technicians
Lead Electrician
Electrician
Wastewater
Treatment
Supervisor
Lead Operators
Operators
Asset Mgmt
Coordinator
Utilities
Engineer
Field Operations
Superintendent
Supervisors
Crew Leader
Operators
GIS Analyst
WATER SERVICES
CITY OF COLLEGE STATION
126
City of College Station
Water Fund
Fund Summary
10/4/13 11:19 AM FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Residential 8,697,441$ 8,337,650$ 8,282,547$ 8,531,023$ 8,531,023$ 2.32%
Commercial/ Industrial 5,993,306 5,370,580 5,694,241 5,865,068 5,865,068 9.21%
Other Operating 366,006 340,000 315,000 324,450 324,450 -4.57%
Investment Earnings 37,635 40,000 35,000 20,000 20,000 -50.00%
Other Non-Operating 148,445 82,000 30,000 22,500 22,500 -72.56%
Total Revenues 15,242,833$ 14,170,230$ 14,356,788$ 14,763,042$ 14,763,042$ 4.18%
EXPENDITURES AND TRANSFERS
Production*2,130,905$ 2,586,070$ 2,572,753$ 2,440,788$ 2,442,868$ -5.54%
Distribution*2,112,109 2,159,782 2,148,561 2,153,132 2,705,927 25.29%
Direct Capital*17,550 93,025 40,000 50,000 168,965 81.63%
General & Administrative Transfers 1,818,031 1,757,939 1,757,939 1,765,905 1,765,905 0.45%
Total Operating Expenditures & Transfers 6,078,595$ 6,596,816$ 6,519,253$ 6,409,825$ 7,083,665$ 7.38%
NONOPERATING EXPENDITURES
Debt Service 4,795,897$ 5,088,691$ 5,010,741$ 5,092,174$ 5,092,174$ 0.07%
Capital Projects 1,750,000 3,600,000 5,400,000 2,375,000 2,375,000 -34.03%
Contingency - 50,000 - 50,000 50,000 0.00%
ERP System Replacement - - - 188,125 188,125 N/A
Utility Transfer to General Fund 1,333,850 1,374,000 1,374,000 1,415,220 1,415,220 3.00%
Total Nonoperating Expenditures 7,879,747$ 10,112,691$ 11,784,741$ 9,120,519$ 9,120,519$ -9.81%
Total Expenditures & Transfers 13,958,342$ 16,709,507$ 18,303,994$ 15,530,344$ 16,204,184$ -3.02%
Increase/Decrease in Working Capital, modified
accrual budgetary basis 1,284,491$ (2,539,277)$ (3,947,206)$ (767,302)$ (1,441,142)$
Measurement Focus Increase (Decrease)(463,089)$
Beginning Working Capital, accrual basis ofBeginning Working Capital, accrual basis of
accounting 6,662,956$ 7,484,358$ 7,484,358$ 3,537,152$ 3,537,152$
Ending Working Capital, accrual basis of
accounting 7,484,358$ 4,945,081$ 3,537,152$ 2,769,850$ 2,096,010$
*Production, Distribution and Direct Capital make up the Operations & Maintenance portion of the Water Budget.
Residential
57.79%
Commercial/
Industrial
39.73%Other
Operating
2.20%
Investment
Earnings
0.14%
Other Non‐
Operating
0.15%
Water Fund ‐Sources
Production*
15.08%
Distribution*
16.70%
Direct Capital*
1.04%
General &
Administrative
Transfers 10.90%Debt Service
31.43%
Capital Projects
14.66%
Contingency
0.31%ERP System
Replacement
1.16%
Utility Transfer
to General Fund
8.73%
Water Fund ‐Uses
127
City of College Station
Water Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Production 2,130,905$ 2,586,070$ 2,572,753$ 2,440,788$ 2,442,868$ -5.54%
Distribution 2,112,111 2,159,782 2,148,561 2,153,132 2,705,927 25.29%
Direct Capital 17,550 93,025 40,000 50,000 168,965 81.63%
TOTAL 4,260,566$ 4,838,877$ 4,761,314$ 4,643,920$ 5,317,760$ 9.90%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 1,775,228$ 1,839,594$ 1,854,834$ 1,853,060$ 1,927,230$ 4.76%
Supplies 566,283 682,344 686,635 554,685 711,483 4.27%
Maintenance 75,577 85,419 76,609 85,947 87,947 2.96%
Purchased Services 1,597,019 1,934,495 1,897,787 1,896,228 2,218,135 14.66%
Other Purchased Services 228,909 204,000 205,449 204,000 204,000 0.00%
Direct Capital 17,550 93,025 40,000 50,000 168,965 81.63%
TOTAL 4,260,566$ 4,838,877$ 4,761,314$ 4,643,920$ 5,317,760$ 9.90%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Production 5.00 5.00 5.00 5.00 5.00 0.00%
Distribution 24.50 23.00 23.00 23.00 24.00 4.35%
TOTAL 29.50 28.00 28.00 28.00 29.00 3.57%
Service Level Adjustments One -Time Recurring Total
Water Master Plan 250,000$ -$ 250,000$
Heavy Duty Truck and Trailer 54,407 7,000 61,407
Operator Certification Pay - 12,480 12,480
Regulatory Compliance Coordinator 1,965 61,690 63,655
Well Field Fence and Gate Improvements 105,000 - 105,000
Carter Creek Wastewater Treatment Plant Audio/Visual Upgrades 12,500 - 12,500
W/WW Security Camera Replacement 96,670 - 96,670
Electrical Power Monitoring 72,128 - 72,128
Water Services SLA Total 592,670$ 81,170$ 673,840$
128
PERFORMANCE MEASURES ‐ WATER OPERATIONS
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVE:Priority*Actual Approved Estimate Approved
II Effectiveness
Full Full Full Full
Quarterly
↑ at or above expectations
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II Effectiveness
100% 100% 100% 100%
II Effectiveness
100% 100% 100% 100%
II Effectiveness
4% 4% 10% 10%
Quarterly
↑ at or above expectations
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II Efficiency
150 140 150 140
II Output
85% 85% 85% 85%
II Output
70% 70% 70% 70%
Quarterly
↑ at or above expectations
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority* Actual Approved Estimate Approved
II Effectiveness
Best Best Best Best
II Efficiency
14% 17% 14% 20%
II Effectiveness
92% 92% 92% 90%
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
As a percent of max day
Annual Water demands below 85%
Percent demand hits of 22,626 af/yr Max
Gallons Per Capita Daily over past 12 month
period
Peak-Day water demands below 90%
Compliance with all Reporting Requirements
Percent of reports filed timely
Minimize Non-Revenue Water
Percent should be below 10%
Average per capita daily water usage below 140
gallons
Core Services and Infrastructure - Plan for and invest in infrastructure, facilities, services, personnel, and
equipment necessary to meet projected needs and opportunities.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Compliance with all Water Quality requirements
Full or Partial Accreditation vs. None
Percent of water sold meeting standards
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Core Services and Infrastructure - Meet or exceed all State/Federal standards
Type of
Measure
Full accreditation from the American Public
Works Association (APWA)
Type of
Measure
The Water Services Department's licensed professional staff provides safe, dependable, and palatable drinking water to all customers in
the City's service area. The water system includes water wells, cooling towers, transfer pump station, transmission lines, ground storage
reservoirs, high service pump station, elevated storage tanks, water distribution lines and meters.
Core Services and Infrastructure - Maintain program accreditationsSTRATEGIC GOAL:
Reporting Frequency:
Trend:
STRATEGIC GOAL:Core Services and Infrastructure - Continued use of technology to more effectively and efficiently deliver
service to citizens.
Reporting Frequency:
Trend:
Provide Excellent Customer Service
Citizen Survey Quality Rating Excellent/Good
Type of
Measure
American Water Works Association (AWWA)
status best technology practices
Top rating is "Best in Class"
100% electronic iPerl meters installed
Actual percentage of iPerl meters
129
Debt Service Requirements
Water Fund
All Water URB, GO and CO Series
FISCAL
YEAR PRINICIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY14 3,231,870$ 1,860,303$ 5,092,174$ 44,508,635$
FY15 3,368,789 1,719,081 5,087,870 41,276,765
FY16 3,518,761 1,577,193 5,095,955 37,907,975
FY17 3,501,166 1,420,874 4,922,040 34,389,214
FY18 3,388,561 1,265,668 4,654,229 30,888,048
FY19 3,281,463 1,121,224 4,402,687 27,499,487
FY20 3,444,065 982,344 4,426,409 24,218,024
FY21 3,559,978 836,848 4,396,826 20,773,959
FY22 2,682,282 705,238 3,387,520 17,213,981
FY23 2,386,779 594,295 2,981,074 14,531,698
FY24 2,508,600 485,488 2,994,088 12,144,919
FY25 2,652,509 368,780 3,021,289 9,636,320
FY26 2,409,822 254,039 2,663,860 6,983,811
FY27 2,023,989 155,752 2,179,741 4,573,989
FY28 1,240,000 84,026 1,324,026 2,550,000
FY29 735,000 41,236 776,236 1,310,000
FY30 185,000 22,506 207,506 575,000
FY31 190,000 14,750 204,750 390,000
FY32 200,000 5,000 205,000 200,000
WATER FUND PRINCIPAL AND INTEREST
$‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000 FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32INTEREST PRINICIPAL
130
City of College Station
Wastewater Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Residential 10,760,968$ 11,112,980$ 11,472,864$ 11,644,957$ 11,644,957$ 4.79%
Commercial/ Industrial 2,200,734 2,250,336 2,320,408 2,355,214 2,355,214 4.66%
Other Operating 233,817 175,000 171,260 174,000 174,000 -0.57%
Investment Earnings 30,906 35,000 35,000 20,000 20,000 -42.86%
Other Non-Operating 136,155 41,000 1,100 1,000 1,000 -97.56%
Total Revenues 13,362,580$ 13,614,316$ 14,000,632$ 14,195,171$ 14,195,171$ 4.27%
EXPENDITURES AND TRANSFERS
Sewer Treatment*3,335,448$ 3,388,098$ 3,530,003$ 3,459,337$ 3,718,091$ 9.74%
Sewer Collection*1,863,204 2,115,349 1,990,064 2,066,278 2,071,478 -2.07%
Direct Capital*19,083 60,710 25,000 40,000 52,500 -13.52%
Gen/Admin Transfer 1,150,749 1,094,272 1,094,272 1,121,111 1,121,111 2.45%
Total Operating Expeditures and Transfers 6,368,484$ 6,658,429$ 6,639,339$ 6,686,726$ 6,963,180$ 4.58%
NONOPERATING EXPENDITURES
Debt Service 3,980,386$ 4,373,284$ 4,361,119$ 4,417,065$ 4,417,065$ 1.00%
Capital Projects - 3,775,000 7,000,000 3,775,000 3,775,000 0.00%
Contingency - 50,000 - 50,000 50,000 0.00%
ERP System Replacement - - - 188,125 188,125 N/A
Utility Transfer to General Fund 1,206,542 1,243,000 1,243,000 1,280,290 1,280,290 3.00%
Total Nonoperating Expenditures 5,186,928$ 9,441,284$ 12,604,119$ 9,710,480$ 9,710,480$ 2.85%
Total Expenditures and Transfers 11,555,412$ 16,099,713$ 19,243,458$ 16,397,206$ 16,673,660$ 3.56%
Increase/Decrease in Working Capital,
modified accrual budgetary basis 1,807,168$ (2,485,397)$ (5,242,826)$ (2,202,035)$ (2,478,489)$
MFI(D)1 936 66$Measurement Focus Increase (Decrease)1,936,566$ -
Beginning Working Capital, accrual basis of
accounting 5,934,570$ 9,678,304$ 9,678,304$ 4,435,478$ 4,435,478$
Ending Working Capital, accrual basis of
accounting 9,678,304$ 7,192,907$ 4,435,478$ 2,233,443$ 1,956,989$
* Sewer Treatment, Sewer Collection and Direct Capital make up the Operations & Maintenance portion of the Wastewater Budget.
Residential
82.03%
Commercial/
Industrial
16.59%
Other
Operating
1.23%
Investment
Earnings
0.14%
Other Non‐
Operating
0.01%
Wastewater Fund ‐Sources
Sewer
Treatment*
22.30%
Sewer
Collection*
12.42%
Direct Capital*
0.31%Gen/Admin
Transfer
6.72%
Debt Service
26.49%
Capital Projects
22.64%
Contingency
0.30%
ERP System
Replacement
1.13%
Utility Transfer
to General Fund
7.68%
Wastewater Fund ‐Uses
131
City of College Station
Wastewater Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Sewer Treatment 3,335,446$ 3,388,098$ 3,530,003$ 3,459,337$ 3,718,091$ 9.74%
Sewer Collection 1,863,204 2,115,349 1,990,064 2,066,278 2,071,478 -2.07%
Direct Capital 19,083 60,710 25,000 40,000 52,500 -13.52%
TOTAL 5,217,733$ 5,564,157$ 5,545,067$ 5,565,615$ 5,842,069$ 4.99%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 2,782,168$ 2,899,216$ 2,982,278$ 2,895,019$ 2,905,419$ 0.21%
Supplies 690,882 697,306 765,255 803,914 934,968 34.08%
Maintenance 149,670 156,978 150,288 172,001 172,001 9.57%
Purchased Services 1,562,585 1,745,947 1,618,246 1,650,681 1,773,181 1.56%
Other Purchased Services 13,345 4,000 4,000 4,000 4,000 0.00%
Direct Capital 19,083 60,710 25,000 40,000 52,500 -13.52%
TOTAL 5,217,733$ 5,564,157$ 5,545,067$ 5,565,615$ 5,842,069$ 4.99%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Sewer Treatment 26.00 26.00 26.00 26.00 26.00 0.00%
Sewer Collection 24.00 23.00 23.00 23.00 23.00 0.00%
TOTAL 50.00 49.00 49.00 49.00 49.00 0.00%
Service Level Adjustments One -Time Recurring Total
TX Pollutant Discharge Elimination System Permit Renewal Evaluation 80,000$ -$ 80,000$
Operator Certification Pay - 10,400 10,400
Reclaimed Water Evaluation 25,000 - 25,000
Carter Creek Wastewater Treatment Plant Audio/Visual Upgrades 12,500 - 12,500
W/WW Security Camera Replacement 85,470 - 85,470
Electrical Power Monitoring 63,084 - 63,084
Wastewater Total 266,054$ 10,400$ 276,454$
132
PERFORMANCE MEASURES ‐ WASTEWATER OPERATIONS
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVE:Priority*Actual Approved Estimate Approved
II Effectiveness
Full Full Full Full
Quarterly
↑ at or above expectations
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II Effectiveness
100% 100% 100% 100%
II Effectiveness
100% 100% 100% 100%
Quarterly
↑ at or above expectations
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II Output
57%/48% 60%/50% 60%/50% 60%/50%
II Efficiency
- 43 43 60
II Output
376 400 400 400
Quarterly
↑ at or above expectations
Strategic Plan FY 12 FY 13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II Effectiveness
Best Best Best Best
II Effectiveness
92% 92% 92% 90%
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
Provide Excellent Customer Service
Citizen Survey Quality Rating Excellent/Good
Trend:
Type of
Measure
American Water Works Association (AWWA)
status best technology practices
Top rating is "Best in Class"
Reporting Frequency:
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Type of
Measure
Compliance with all Effluent Quality
requirements
Percent discharged meeting standards
Compliance with all Permit Reporting
Requirements
Track new service connections
New connections, past 12 months
Type of
Measure
Trend:
Core Services and Infrastructure - Meet or exceed all State/Federal standards
Core Services and Infrastructure - Plan for and invest in infrastructure, facilities, services, personnel, and
equipment necessary to meet projected needs and opportunities.
Core Services and Infrastructure - Continued use of technology to more effectively and efficiently deliver
service to citizens.
Million Gallons reclaimed, past 12 months
STRATEGIC GOAL:
Full accreditation from the American Public
Works Association (APWA)
Full or Partial Accreditation vs. None
Type of
Measure
Maximize use of Reclaimed water systems
Percent of permit reports filed timely
STRATEGIC GOAL:
Reporting Frequency:
Track actual flow vs. Treatment capacity
Percent of capacity used at CC/LC. Expansion
planning must start at 75%
STRATEGIC GOAL:
Reporting Frequency:
Trend:
The Water Services Department licensed, professional staff collects and treats all wastewater from the City's defined service area.
This includes all collection lines, manholes, lift stations, treatment plants, outfalls, and reclaimed water systems.
Core Services and Infrastructure - Maintain program accreditations
133
Debt Service Requirements
Wastewater
All Wastewater URB, GO and CO Series
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY14 3,072,063$ 1,345,002$ 4,417,065$ 34,152,191$
FY15 2,680,798 1,255,748 3,936,547 31,080,128
FY16 2,810,552 1,140,018 3,950,570 28,399,330
FY17 2,834,844 1,011,797 3,846,641 25,588,778
FY18 2,631,067 877,824 3,508,890 22,753,934
FY19 2,415,364 755,741 3,171,105 20,122,868
FY20 2,528,550 657,628 3,186,178 17,707,503
FY21 2,594,944 555,138 3,150,082 15,178,953
FY22 1,785,449 466,344 2,251,793 12,584,009
FY23 1,510,590 397,969 1,908,559 10,798,560
FY24 1,569,303 334,397 1,903,700 9,287,970
FY25 1,365,873 276,166 1,642,039 7,718,668
FY26 1,424,223 221,221 1,645,444 6,352,795
FY27 1,233,571 169,045 1,402,616 4,928,572
FY28 845,000 129,939 974,939 3,695,000
FY29 705,000 102,581 807,581 2,850,000
FY30 730,000 77,630 807,630 2,145,000
FY31 740,000 48,440 788,440 1,415,000
FY32 535,000 19,169 554,169 675,000
FY33 140 000 3 150 143 150 140 000FY33140,000 3,150 143,150 140,000
$‐
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000 FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32FY33WASTEWATER FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
134
Sanitation Fund
The Sanitation Fund is a user-fee self-supported enterprise fund that accounts for the activities of collecting and
disposing of residential and commercial refuse in the City. This service includes once a week residential
collection, once a week bulky item pickup, once a week brush/yard clippings pick up, and once per week recycling
pick up. The recycling program and Clean Green activities are designed to help reduce the amount of solid waste
deposited into the landfill. This fund is budgeted using the modified accrual basis of accounting and the current
financial resources measurement focus. The budget measures the net change in working capital. The
measurement focus adjustment to arrive at Actual 2012 Working Capital is necessary because the proprietary
fund’s financial statements are prepared using the economic resources measurement focus and the accrual basis
of accounting.
Revenues for FY14 in the fund are estimated to be $8,266,598. This is a 7.13% increase over the FY13 Revised
Budget. This is due primarily to a 15% rate increase for commercial customers. This rate increase is necessary to
provide the resources needed to provide Sanitation services to commercial customers. It is anticipated a similar
increase will be needed next year as well. This is the first increase in commercial sanitation rates since 2006.
The budget for residential and commercial Sanitation operations for FY14 is $6,532,371. Included in this amount
are two SLAs. The first SLA will fund the maintenance and on-going costs associated with a Brush Roll-off Truck
that is approved to be purchased for residential collection. Continuous growth in the City and further trips to the
landfill have generated a level of demand that requires an additional truck to be added in order to continue
providing customers with once per week residential heavy brush collection. The total estimated cost of the vehicle
is $138,108. The $23,108 included in the Sanitation budget reflects the on-going costs associated with the
vehicle. In an effort to mitigate the initial financial impact on the Sanitation Fund, the actual purchase of the
vehicle will occur in the Equipment Replacement Fund. The Sanitation Fund will reimburse the Equipment
Replacement Fund for the cost of this vehicle in future years. The second SLA is for a residential and commercial
collections vehicle GPS tracking system. The GPS tracking system uses satellite monitoring technology, along
with wireless networking, to allow the effective management of the fleet from any internet-connected computer.
This system will be beneficial to the City with its many features such as: real time vehicle tracking, history
tracking, maintenance notification and alerts, various reporting features to include speed reports, stop reports, idle
reports and event reports.
Non-operating expenditures are budgeted for $909,012. Included is $722,034 for the utility transfer to the General
Fund as well as $400,960 for the Twin Oaks Landfill debt service payment. The expenditure for the debt service
payment will be offset by reimbursement received from the Brazos Valley Solid Waste Management Agency, Inc.
(BVSWMA, Inc.). The non-operating expenditure budget includes street-sweeping costs which beginning in FY14
will be offset by transfers from the General Fund and the Drainage Fund. Additionally, funding in the amount of
$46,240 is included in the Sanitation Fund for Keep Brazos Beautiful (KBB). KBB is dedicated to beautification
and litter abatement. The total FY14 expenditures for the Sanitation Fund are $8,221,686.
The FY13 Sanitation ending working capital is expected to increase by 11.13% from the estimated FY13 ending
working capital due to an increase in the estimated revenue in the Fund.
*Beginning in FY13, Performance Measures for the Sanitation Fund were consolidated into the Public Works Performance Measures as
reported in the Governmental Funds section.
135
City of College Station
Sanitation Fund
Fund Summary
last reviewed: 07/16/13 at 7:45am
FY13 FY13 FY14 FY14 % Change in
10/4/13 11:25 AM FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Residential 4,838,913$ 4,936,636$ 4,966,236$ 5,065,565$ 5,065,565$ 2.61%
Commercial / Industrial 2,316,791 2,318,331 2,356,121 2,391,462 2,744,880 18.40%
Other Operating 56,309 56,556 51,270 51,783 51,783 -8.44%
Investment Earnings 3,610 6,060 2,000 2,010 2,010 -66.83%
Payment from BVSWMA, Inc. for Debt Service 388,089 397,710 397,710 400,960 400,960 0.82%
Other Non Operating (56,713) 1,000 2,382 1,400 1,400 40.00%
Total Revenues 7,546,999$ 7,716,293$ 7,775,719$ 7,913,180$ 8,266,598$ 7.13%
EXPENDITURES AND TRANSFERS
Residential*3,660,366$ 3,604,505$ 3,696,669$ 3,878,656$ 3,911,320$ 8.51%
Commercial*2,725,719 2,726,251 2,510,757 2,614,681 2,621,051 -3.86%
General & Admin Transfers 627,177 632,064 632,064 693,063 693,063 9.65%
Outside Agency Funding 46,240 46,240 46,240 46,240 46,240 0.00%
Contingency - 40,000 - 41,000 41,000 2.50%
Total Operating Expenditures & Transfers 7,059,502$ 7,049,060$ 6,885,730$ 7,273,640$ 7,312,674$ 3.74%
NONOPERATING EXPENDITURES/TRANSFERS
Utility Transfer to General Fund 709,987$ 722,034$ 722,034$ 722,034$ 722,034$ 0.00%
Transfers In - Street Sweeping - - - (213,982) (213,982) N/A
Debt Service 399,235 397,710 397,710 400,960 400,960 0.82%
Total Non Operating Expenditures 1,109,222$ 1,119,744$ 1,119,744$ 909,012$ 909,012$ -18.82%
Total Operating & Non Operating Expenditures 8,168,724$ 8,168,804$ 8,005,474$ 8,182,652$ 8,221,686$ 0.65%
Increase/Decrease in Working Capital, modified
accrual budgetary basis (621,725)$ (452,511)$ (229,755)$ (269,472)$ 44,912$
Measurement Focus Increase (Decrease)14,723$
Beginning Working Capital, accrual basis of
accounting 1,240,203$ 633,201$ 633,201$ 403,446$ 403,446$
Ending Working Capital, accrual basis of 633,201$ 180,690$ 403,446$ 133,974$ 448,358$
*Residential and Commercial Operations make up the O&M portion of the Sanitation Fund budget
Residential
61.28%
Commercial /
Industrial
33.20%
Other
Operating
0.63%
Investment
Earnings
0.02%
Payment from
BVSWMA, Inc.
for Debt
Service
4.85%
Other Non
Operating
0.02%
Sanitation Fund - Sources
Residential*
46.39%
Commercial*
31.06%
General &
Admin
Transfers
8.21%
Outside
Agency
Funding
0.55%
Contingency
0.48%
Utility Transfer
to General
Fund
8.56%
Debt Service
4.75%
Sanitation Fund - Uses
136
City of College StationCity of College Station
Sanitation FundSanitation Fund
Operations & Maintenance Summary Operations & Maintenance Summarypy
EXPENDITURE BY DIVISIONEXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change inFY13FY13FY14FY14% Change in
FY12 Revised Year-End Approved Approved Budget fromppppg
Actual Budget Estimate Base Budget Budget FY13 to FY14ActualBudgetEstimateBase Budget Budget FY13 to FY14
Residential Collection 3 660 366$3 604 505$3 696 669$3 878 656$3 911 320$8 51%Residential Collection 3,660,366$ 3,604,505$ 3,696,669$ 3,878,656$ 3,911,320$ 8.51%
C i l C ll ti 2 725 719 2 726 251 2 510 757 2 614 681 2 621 051 3 86%Commercial Collection 2,725,719 2,726,251 2,510,757 2,614,681 2,621,051 -3.86%,,,,,,,,,,
TOTAL 6 386 085$6 330 756$6 207 426$6 493 337$6 532 371$3 18%TOTAL 6,386,085$ 6,330,756$ 6,207,426$ 6,493,337$ 6,532,371$ 3.18%
EXPENDITURE BY CLASSIFICATIONEXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change inFY13FY13FY14FY14% Change in
FY12 Revised Year-End Approved Approved Budget fromFY12RevisedYear-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14ActualBudgetEstimateBase Budget Budget FY13 to FY14
Salaries & Benefits 2,029,623$ 1,998,067$ 2,047,256$ 1,986,171$ 1,986,171$ -0.60%Salaries & Benefits 2,029,623$ 1,998,067$ 2,047,256$ 1,986,171$ 1,986,171$ 0.60%
Supplies 610 029 649 558 644 463 709 088 727 313 11 97%Supplies 610,029 649,558 644,463 709,088 727,313 11.97%
Maintenance 478 535 479 725 473 909 607 285 617 693 28 76%Maintenance 478,535 479,725 473,909 607,285 617,693 28.76%
Ph dSi 3 267 898 3 203 406 3 041 798 3 190 793 3 201 194 0 07%Purchased Services 3,267,898 3,203,406 3,041,798 3,190,793 3,201,194 -0.07%,,,,,,,,,,
Capital Outlay - - - - - N/ACapital Outlay N/A
TOTAL 6 386 085$6 330 756$6 207 426$6 493 337$6 532 371$3 18%TOTAL 6,386,085$ 6,330,756$ 6,207,426$ 6,493,337$ 6,532,371$ 3.18%
PERSONNELPERSONNEL
FY13 FY14 FY14 % Change inFY13FY14FY14% Change in
FY11 FY12 Revised Approved Approved Budget fromFY11FY12RevisedApprovedApprovedBudget from
Actual Actual Budget Base Budget Budget FY13 to FY14ggg
Residential Collection 23 25 23 25 23 25 23 25 23 25 0 00%Residential Collection 23.25 23.25 23.25 23.25 23.25 0.00%
Commercial Collection 12 25 12 25 12 25 12 25 12 25 0 00%Commercial Collection 12.25 12.25 12.25 12.25 12.25 0.00%
TOTAL 35.50 35.50 35.50 35.50 35.50 0.00%TOTAL 35.50 35.50 35.50 35.50 35.50 0.00%
Service Level Adjustments One-Time Recurring TotalService Level Adjustments One Time Recurring Total
2 408$20 700$23 108$Residential: Brush Roll-off Truck (Joint with Equipment Replacement Fund)2,408$ 20,700$ 23,108$
5 525 10 401 15 926
Residential: Brush Roll-off Truck (Joint with Equipment Replacement Fund)
GPS Vehicle Tracking (Residential $9 556; Commercial $6 370)5,525 10,401 15,926
S itti SLATtl 7 933$31 101$39 034$
GPS Vehicle Tracking (Residential $9,556; Commercial $6,370)
Sanitation SLA Totals 7,933$ 31,101$ 39,034$ ,,,
137
Northgate Parking Fund
The Northgate Parking Fund accounts for revenues and expenditures from the City’s Northgate parking facilities.
These revenues come from the Patricia Street Promenade Surface Lot, the College Main Parking Garage, and
metered street parking in the Northgate area.
This fund is budgeted using the modified accrual basis of accounting and the current financial resources
measurement focus. The budget measures the net change in working capital. The measurement focus
adjustment to arrive at Actual 2012 Working Capital is necessary because the proprietary fund’s financial
statements are prepared using the economic resources measurement focus and the accrual basis of accounting.
FY14 parking fee revenue is anticipated to increase over the FY13 Revised Budget in part due to the updated
Northgate parking rate fee that was implemented in August of 2013. The rate adjustments focus on peak rates
and special events and are intended to raise the revenue needed to support the Northgate Parking Fund while
having a minimal impact on Northgate businesses. Other revenues in this fund include investment earnings,
miscellaneous revenue, and a one-time transfer from the General Fund. This transfer is needed to offset the cost
of the capital project expenditures anticipated to occur in FY14.
Approved expenditures for Northgate District operations are $540,514. Also included in the Northgate Parking
Fund is budget related to non-parking costs in the amount of $193,001. This budget is included in the Northgate
Parking Fund as these functions are handled by the Northgate Parking staff. However, funds are budgeted to be
transferred from the General Fund to offset this cost. Two SLAs are included in the FY14 budget. The first, in the
amount of $15,000, is parking garage signage that is needed to help patrons successfully navigate the various
levels of the garage. The parking garage is over ten years old and many of the original signs have been damaged
or removed. The second SLA is for the installation of eight new parking meters and vehicle sensors on the new
section of Church Street (near its intersection with University Drive). These street meters will have a one-time cost
of $9,400 and an ongoing cost of $1,560.
The Northgate Parking Fund began to fully cover the Parking Garage debt service in FY10. Included in the
Northgate Parking Fund is budget of $462,463 for the debt service payment related to the College Main Parking
Garage. Budget is also included for two projects at the Parking Garage. The first is for the installation of Thermal
and Moisture Protection and the second is for the Resurfacing of the Northgate Parking Lot. The Thermal and
Moisture Protection project is for the repair and/or replacement of joint sealants at critical locations and the
installation of a new traffic membrane on the 4th floor (roof) of the parking garage. The Resurfacing project
consists of a new asphalt surface for the Northgate Parking Lot. Total approved Northgate Parking Fund
expenditures are $1,457,011.
The FY14 estimated ending working capital is anticipated to decrease 28.68% when compared to the FY13
estimated ending working capital. This is due primarily to capital outlay needs in FY14.
*Beginning in FY13, Performance Measures for the Northgate Parking Fund were consolidated into the Planning & Development Services
Performance Measures as reported in the Governmental Funds section.
138
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Parking Fees 939,350$ 948,707$ 949,112$ 1,138,752$ 1,138,752$ 20.03%
Parking Fines 193,572 186,229 203,270 205,303 205,303 10.24%
Investment Earnings 2,362 2,595 2,644 1,335 1,335 -48.55%
Other 16,974 6,060 7,424 7,498 7,498 23.73%
General Fund Transfer In - 60,000 - 60,000 60,000 0.00%
Total Revenues 1,152,258$ 1,203,591$ 1,162,450$ 1,412,888$ 1,412,888$ 17.39%
EXPENDITURES
Northgate District Operations 363,510$ 461,385$ 441,820$ 514,554$ 540,514$ 17.15%
Non Parking Costs 220,633 227,252 227,252 193,001 193,001 -15.07%
Non Parking Transfer (220,633) (227,252) (227,252) (193,001) (193,001) -15.07%
General & Administrative Transfers 91,529 75,489 75,489 88,516 88,516 17.26%
Transfers / Debt Service 464,000 466,300 466,300 462,463 462,463 -0.82%
Capital Outlay 146,793 249,041 75,620 365,518 365,518 46.77%
Other 235 - 46,000 - - N/A
Contingency - - - - N/A
Total Expenditures 1,066,067$ 1,252,215$ 1,105,229$ 1,431,051$ 1,457,011$ 16.35%
Increase/Decrease in Working Capital 86,191$ (48,624)$ 57,221$ (18,163)$ (44,123)$
Measurement Focus Increase (Decrease)(7,930)$
Beginning Working Capital 18,343$ 96,604$ 96,604$ 153,825$ 153,825$
Ending Working Capital 96,604$ 47,980$ 153,825$ 139,514$ 109,702$
City of College Station
Northgate Parking Fund
Fund Summary
Parking Fees
77.76%
Parking Fines
16.65%
Investment
Earnings
0.11%
Other
0.61%
General Fund
Transfer In
4.87%
Northgate Parking Enterprise Fund - Sources
Net Parking
Operations
36.87%
General &
Administrative
Transfers
6.21%Capital Outlay
18.56%
Transfers / Debt
Service
38.36%
Northgate Parking Enterprise Fund - Uses
139
City of College Station
Northgate Parking Fund
Operations and Maintenance Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Parking 510,303$ 710,426$ 517,440$ 880,072$ 906,032$ 27.53%
TOTAL 510,303$ 710,426$ 517,440$ 880,072$ 906,032$ 27.53%
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 286,778$ 325,074$ 313,459$ 327,936$ 327,936$ 0.88%
Supplies 18,510 17,354 17,982 18,809 18,809 8.38%
Maintenance 18,797 36,242 39,477 34,989 49,989 37.93%
Purchased Services 39,425 82,715 70,902 132,820 143,780 73.83%
General Capital 146,793 249,041 75,620 365,518 365,518 46.77%
TOTAL 510,303$ 710,426$ 517,440$ 880,072$ 906,032$ 27.53%
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Parking 8.00 8.00 8.00 8.00 8.00 0.00%
TOTAL 8.00 8.00 8.00 8.00 8.00 0.00%
Service Level Adjustments One-Time Recurring Total
Parking Garage Signage 15,000$ -$ 15,000$
Street Meters (8)9,400 1,560 10,960
Parking SLA Total 24,400$ 1,560$ 25,960$
EXPENDITURE BY DIVISION
EXPENDITURE BY CLASSIFICATION
PERSONNEL
140
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY 14 395,000$ 67,463$ 462,463$ 2,300,000$
FY 15 410,000 56,375 466,375 1,905,000
FY 16 420,000 43,925 463,925 1,495,000
FY 17 440,000 30,475 470,475 1,075,000
FY 18 205,000 19,738 224,738 635,000
FY 19 210,000 12,475 222,475 430,000
FY 20 220,000 4,400 224,400 220,000
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
NORTHGATE PARKING FUND SUPPORTED
GOB SERIES
$‐
$100,000
$200,000
$300,000
$400,000
$500,000
NG PARKING FUND PRINCIPAL AND INTEREST
$FY 14FY 16FY 18FY 20PRINCIPAL INTEREST
141
Utilities
Capital Projects Budget
On an annual basis, the City of College Station prepares a five-year Capital Improvements Program (CIP). The
CIP is presented for City Council review as part of the annual budget process. The program consolidates all
anticipated capital needs for which funding authorization exists. The program is divided into several sections
depending on the services provided and the funding source.
Two categories of capital expenditures are defined by the City. The first category of capital expenditure is for
major capital projects. Major capital projects are projects that cost more than $50,000 and provide a fixed asset or
equipment that has a useful life of three years or more. The second category of capital expenditure is for minor
capital projects. Minor capital projects are projects that cost more than $5,000 and less than $50,000 and provide
a fixed asset or equipment that has a useful life of three years or more.
Historically, Utility Revenue Bonds (URBs) were issued when there was a need for financing capital construction
or acquisition and when the asset would reside in one or more of the City's enterprise funds. The City's enterprise
funds include Electric, Water, Wastewater and Sanitation. Based on the recommendations from the City’s
financial advisors, and due to the marketability of the bonds as well as the volatility of the bond market,
Certificates of Obligation (CO) debt has been issued for utility projects since FY08. In FY13, COs were issued in
lieu of URBs. In FY14, it is anticipated that COs will be issued for Utility capital projects. Generally, COs and
URBs do not require voter approval. The debt will be repaid from revenues generated by the utilities. Funds in the
amount of $5,150,000 are projected to be issued for Electric capital projects, $5,525,000 is projected for Water
capital projects and $7,350,000 is projected for Wastewater capital projects.
Among the decisions and proposals that accompany capital project recommendations is an analysis of potential
ongoing costs and any potential impact on utility rates that a project may have.
UTILITY CAPITAL PROJECTS
Below are descriptions of the utility capital projects included in the FY14 Approved Budget. The funds expended
on these projects are considered significant and nonroutine.
Electric Capital Projects
$6,342,188 is the approved budgeted appropriation for electric capital projects in FY14. $50,000 is included for
General Plant projects. These include enhancements to the SCADA, the mapping system, and dispatch; as well
as general plant upgrades. Funds in the amount of $1,370,000 are estimated for Overhead System
Improvement projects. These funds will be used for the construction of overhead feeder extensions and
upgrades of existing overhead electric infrastructure. This includes the annual utility pole replacement program.
Funds in the amount of $1,550,000 are estimated for Underground System Improvement projects. These
funds will be used for the construction of new underground electric projects and for conversion of overhead power
lines to underground. Included in this estimate are various underground feeders in the Northgate area.
$1,615,000 is included in the approved budget for New Service and System Extension projects. These funds
will be used to provide electrical system services for new customer additions (residential, commercial, apartments
and subdivisions). $95,000 is included in the approved budget for Residential Street Lighting projects. These
funds are used for new residential street lighting projects and improvement to existing residential street lighting.
Funds in the amount of $450,000 are estimated for Thoroughfare Street Lighting projects. These funds will be
used for new thoroughfare street lighting projects and improvements to existing thoroughfare street lights. The
thoroughfare lighting project planned for FY14 is Harvey Mitchell Parkway from Luther to University Drive.
$915,000 is included in the budget for Distribution projects and $245,000 is included for Transmission
projects. Transmission/Distribution projects planned for FY14 include the connection of a second transformer at
the Switch Station Substation, the installation of additional breakers for Northgate, the installation of additional
breakers to complete Arcflash, and the completion of various SCADA enhancements. These funds will also be
used for the construction of electric transmission and distribution projects to provide electric capacity to the City of
College Station. Major substation replacement equipment is included in this funding. In addition, it is anticipated
that the Northgate Substation will be completed in early to mid FY14.
A debt issue of $5,150,000 is projected in FY14 for Electric Utility capital projects.
142
Water Capital Projects
In FY14, $2,617,403 is the approved new appropriation included for water capital projects. Appropriations from
prior years carry forward on capital projects. Therefore, the FY14 projected expenditures exceed the new
appropriations included for FY14. Total expenditures in FY14 for Water capital projects are projected to be
$7,861,687. Water Production projects include an estimated FY14 expenditure of $6,153,967. A total of
$1,000,000 is included for the purchase of Land for Future Well Sites. As capacity needs grow, the City is
preparing for the construction of new wells. A component of this is the land acquisition for new future wells. An
estimate of $247,900 is included in FY14 for the Well Field Collection System Loop project. This project is for
the design, construction, and easement acquisition of a well field collection line along West OSR. This line
connection will incorporate a redundant well field collection system and will also allow flow to be diverted during
maintenance/outages in the well field. An estimated $856,312 is included in FY14 for the Sandy Point Chemical
System Replacement project. The chemical feed and storage facilities at Sandy Point Pump Station require
upgrading to accommodate current expansion of the water production infrastructure and to be in compliance with
current fire codes. As part of the project, the existing chlorine disinfection system will be replaced to improve
personnel safety, operating reliability and cost efficiency. $3,142,755 is the FY14 estimate included in the
approved budget for the Cooling Tower Expansion project. This project is for the design and construction of an
additional water cooling tower and all of the associated appurtenances to connect this new equipment into the
existing system. The additional tower is needed to meet the increased production capacity of the water system.
$635,000 is included for the completion of the 5 Million Gallon Ground Storage Reservoir (MG GSR)
Rehabilitation project. This project is for the replacement of the interior and exterior coating systems and
modifications to the fill pipe of the tank. An estimate of $272,000 is included in FY14 for the Water Well Soft
Starters project. This project is for the replacement of the existing motor starters and motor protection relays on
Water Wells 1, 2, and 3. The existing components are old technology and have exceeded their service life.
Funds in the amount of $1,006,791 are projected to be expended on Water Distribution projects in FY14. This
includes $100,000 of general Oversize Participation (OP) funds. These funds are used to help meet future
capacity needs by oversizing water lines above the minimum size required to serve a development. In addition,
$265,350 has been included for the Area 2 Water Line Extension project. This project is for land acquisition,
design and construction of water distribution lines along Greens Prairie Road and Arrington Road in accordance
with a Certificate of Convenience and Necessity (CCN) settlement agreement between City of College Station
and Wellborn Special Utility District. $466,441 is included as the FY14 estimated expenditure for the
Reinstallation of a 30 Inch Water Transmission Line at Villa Maria and FM 2818. The existing water
transmission line from Sandy Point Pump Station to Dowling Road Pump Station was in conflict with TxDOT’s
grade separation of Villa Maria and FM 2818. TxDOT agreed to install an encasement pipe during construction of
their project that would be located in a non-conflicting location. This project is for the installation of approximately
1,500 ft of the 30 inch water line that was in conflict with the grade separation. Expenditures in the amount of
$50,000 are projected in the FY14 Approved Budget for the Southland Waterline project. This project will be
completed in conjunction with the Southland Drainage project which is for the design of flood mitigation measures
along Bee Creek Tributary B. As part of the project, a waterline will be extended from the boundary of the Copper
Creek development and connected to the existing 6" waterline in the Parkway Circle Apartments complex. Lastly,
$125,000 is estimated for Miscellaneous Water Rehabilitation projects that may arise throughout the fiscal
year.
Rehabilitation projects included in the FY14 Approved Budget include $295,415 for the design of the Eastgate
Rehabilitation project. Construction is estimated for FY15. This project will involve the replacement of water and
sewer lines in the area bounded by Lincoln Avenue to the north, Walton Drive to the east, Francis Drive to the
south, and Texas Avenue to the west. The water distribution lines are in need of replacement due to an increase
in service disruptions caused by deteriorating materials and inadequate fire protection. The project also includes
the milling/overlaying of all existing aging streets in the respective project area. Also estimated for FY14 is the
completion of the Cooner Street Rehabilitation project. The Cooner Street Rehabilitation project includes the
rehabilitation of water and wastewater lines and paving along Cooner Street from Texas Avenue to the street
terminus. The water distribution lines are in need of replacement due to an increase in service disruptions caused
by deteriorating lines. Funding for the majority of the cost of the project design came from Community
Development Block Grant funds. Construction of the water portion of the project will be paid for with water utility
revenue.
Contingency in the amount of $150,000 has been included in the FY14 Approved Budget. These funds will be
available for use on unanticipated projects as well as to offset project overruns. $150,000 has been included for
the meter replacement program that was implemented in FY08. This program is for the replacement of water
143
meters on a routine basis to ensure efficient water readings. The FY14 Approved Budget includes an estimated
$2,375,000 in current revenues that will be transferred from operations to fund Water capital projects. Additionally,
a debt issue of $5,525,000 is projected in FY14 for Water capital projects.
Wastewater Capital Projects
The FY14 Approved Budget includes $6,868,774 in new appropriations for numerous wastewater capital projects.
Appropriations from prior years carry forward on capital projects. Therefore, the FY14 projected expenditures
exceed the new appropriations included for FY14. Total expenditures in FY14 for Wastewater capital projects are
projected to be $12,222,557. Wastewater Collection projects include $100,000 for oversize participation and
planning. These funds are available to meet future anticipated capacity in the construction of wastewater lines
above the minimum size needed to serve the development. An estimate of $1,320,000 is included for the East
Side FM 158 Sewer Line project. As part of the Sanitary Sewer CCN swap with the City of Bryan associated
with the Bio-Corridor Infrastructure Project and ILA, the East Side FM 158 Sewer Line project will provide sewer
service to the service area within the City of Bryan Corporate Limits acquired as College Station Sewer Service
area. The total cost of this project is estimated to be $1,632,000 and the City of College Station will be reimbursed
by the City of Bryan for half of the cost of design and construction. This project is for the construction of gravity
sewer, a lift station and force main to serve properties along State Highway 30 southeast of the intersection with
FM 158 within the City of Bryan's corporate limits and upgrade the gravity sewer that currently services property
along State Highway 30 within the City of College Station in order to convey flows from the City of Bryan to the
Carters Creek Wastewater Treatment Plant (CCWWTP). Design of the line began in FY12 with construction
expected for FY14. Also included in the approved budget is an estimate of $52,710 for the completion of the West
Side Sewer project. This project is also part of the Sanitary Sewer CCN swap associated with the City of Bryan
and the Bio-Corridor Infrastructure Project and ILA. The West Side Sewer Project will be completed by the City of
Bryan to provide sewer service to an area within the College Station Corporate Limits acquired as Bryan Sewer
Service area. The FY14 estimate reflects the remaining City of College Station’s reimbursement to the City of
Bryan for half of the cost of design and construction. This project consists of a temporary Lift Station, 6 inch Force
Main, and 12 inch Gravity Sewer Lines to serve the initial development of Bio-Corridor area to convey flows to the
Bryan Municipal Sanitary Sewer System. Design of the line began in FY12 with construction expected to be
completed in FY14.
Other Collection projects included in the FY14 Approved Budget include Lick Creek Parallel Trunk Line Phases
I and II. Phase I of this project is for the design and construction of a parallel or replacement trunkline from the
southern boundary of Pebble Creek Subdivision to the Lick Creek Wastewater Treatment Plant. Phase II of the
project will consist of design and construction of a parallel or replacement trunkline from the southern boundary of
Pebble Creek Subdivision to William D. Fitch Parkway. It is anticipated that both phases will be designed in FY14.
Construction of phase I is projected for FY15 and construction of phase II is projected for FY16. $1,462,391 is
estimated in FY14 for the design of these two phases. An estimate of $5,397,500 is included in FY14 for the Bee
Creek Parallel Trunkline project. The existing Bee Creek Trunkline sub-basin currently serves areas along FM
2818, from areas north of Wellborn Road to the Carters Creek Wastewater Treatment Plant. This project will
install a gravity line to increase the system capacity of the Bee Creek Trunkline sub-basin to accept the ultimate
build-out demand anticipated in this respective area. This project is being completed in phases, with the final
phase expected to be completed in FY17. Phase 1 construction is in progress and phase II is expected to begin in
FY14. Also included is $1,399,625 for the construction of the Royder/Live Oak Sewer Line. This project is the
design, easement acquisition and construction of a gravity sanitary sewer line along Royder Road and Live Oak
Street with laterals on Madison Street, Church Street and McCullough Road.
Rehabilitation projects included in the FY14 Approved Budget include Eastgate Rehabilitation. Design is
estimated for FY14 and construction is estimated for FY15. This project will involve the replacement of water and
sewer lines in the area bounded by Lincoln Avenue to the north, Walton Drive to the east, Francis Drive to the
south, and Texas Avenue to the west. The sewer lines are in need of replacement due to an increase in service
disruptions caused by deteriorating materials, shallow lines, and poor access to mains located near back lot lines.
It is anticipated that, as part of the project, rear serving sewer mains will be moved to the front lot lines. The
project also includes the milling/overlaying of all existing aging streets in the respective project area. Also
included in the FY14 Approved Budget is the Cooner Street Rehabilitation project. The Cooner Street
Rehabilitation project includes the rehabilitation of water and wastewater lines and paving along Cooner Street.
The sanitary sewer lines are in need of replacement due to an increase in service disruptions caused by
deteriorating lines. Funding for the majority of the cost of the project design came from Community Development
Block Grant funds. Construction of the water portion of the project will be paid for with wastewater utility revenue.
144
Funds in the amount of $1,432,650 have been estimated in FY14 for Treatment and Disposal projects. $15,200 is
the FY14 estimate for the completion of the Carters Creek Headworks Improvements project. This project is
for the replacement or refurbishment of components of the existing headworks that have become unserviceable.
The project is currently underway and is expected to be completed by early FY14. $381,000 is included for the
Lick Creek Sludge Blower Replacement project. This project will replace the current blower units which are at
the end of their service life. New blowers are needed to maintain quality of sludge during storage prior to
dewatering. In addition, $177,000 is estimated in FY14 for the Carter Creek Digested Sludge Aerator
Replacement project. This project is for the replacement of the current aeration diffusers in Digested Sludge
Holding Tanks (DSHTs) #1 and #2 at the Carters Creek Wastewater Treatment Plant (CCWWTP). Also included
in the estimated expenditures for FY14 is $734,450 for CCWWTP #4 and #5 Blower Improvements. This project
is for the installation of one or two aerations blowers that have operating characteristics that better support
process control to meet regulatory criteria and reduce odor emissions. The existing blowers were installed new in
1985 and were not replaced when the aeration system was converted to fine bubble diffusion. Lastly, $125,000 is
estimated for Miscellaneous Wastewater Rehabilitation projects that may arise throughout the fiscal year.
Contingency in the amount of $150,000 has been included in the FY14 Approved Budget. These funds will be
available for use on unanticipated projects as well as to offset project overruns. A total of $3,775,000 in current
revenues from operations is estimated to be used to fund Wastewater capital projects. Additionally, a debt issue
of $7,350,000 is projected in FY14 for Wastewater capital projects.
UNFUNDED WATER AND WASTEWATER PROJECTS
Each year, as part of the budget process, projects are submitted for consideration of inclusion in the upcoming
CIP. A number of projects were considered for the Water and Wastewater CIP, but were not added because the
variables surrounding when and how they will proceed are still undetermined. However, there are potential
outstanding projects that could significantly alter future CIP’s. Several projects in the Medical District and the
Northgate area have been identified that may be needed depending upon how/when those areas develops. This
is currently being evaluated and may result in future significant CIP projects. In addition, future Texas
Commission on Environmental Quality (TCEQ) requirements resulting from the Clean Water Act may result in
significant nutrient removal projects at the LCWWTP and CCWWTP. The need for these projects is under review
and will be determined in the future.
ADDITIONAL O&M COSTS
The City of College Station strives to provide superior electric, water, and wastewater services to its citizens. Part
of this effort includes investment in the capital that makes up the infrastructure. These investments take place in
the form of capital improvement projects. Some of these improvements require additional operating and
maintenance (O&M) costs. These costs are identified and ultimately become part of the cost of providing these
utility services. In some situations, the O&M cost of a project is minimal and can be absorbed by the City
department that is benefiting the most from the project.
Departments are expected to consider the impact of current and planned capital improvement projects on
operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans
that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that
are included in the Strategic Business Plans are used by the Budget and Financial Reporting division in financial
forecasting. No additional budget was included in the FY14 Approved Budget O&M costs related to recently
completed Utility Capital projects. Projections for O&M are included in the financial forecasts for projects that are
expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the
estimated O&M costs associated with the utility capital projects. The departments will continue to evaluate current
operations before increases in budget will be approved.
145
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2017-2018
FY12-13 FY13-14
FY 11-12 REVISED FY12-13 APPROVED
ACTUAL BUDGET ESTIMATE BUDGET
BEGINNING FUND BALANCE:581,987$ 2,521,877$ 2,521,877$ 190,696$
UTILITY REVENUE BONDS/CO's 8,007,269$ 11,125,000$ 8,250,000$ 5,150,000$
INTEREST ON INVESTMENTS 4,932 2,000 5,000 2,500
INTERGOVERNMENTAL TRANSFERS - - - 300,000
TRANSFER IN FOR DIRECT CAPITAL - 125,000 - -
INTRAGOVERNMENTAL TRANSFERS - 600,000 600,000 700,000
SUBTOTAL ADDITIONAL RESOURCES 8,012,201$ 11,852,000$ 8,855,000$ 6,152,500$
TOTAL RESOURCES AVAILABLE 8,594,188$ 14,373,877$ 11,376,877$ 6,343,196$
CAPITAL PROJECTS:
PRODUCTION - 3,000,000 -
GENERAL PLANT 749,452 200,000 126,388 50,000
OVERHEAD SYSTEM IMPROV.948,068 1,150,000 918,845 1,370,000
UNDERGROUND SYSTEM IMPROV.596,274 1,300,000 857,568 1,550,000
NEW SERVICES & SYSTEM EXT.2,294,256 1,466,000 1,465,530 1,615,000
RES. STREET LIGHTING 75,842 95,000 81,878 95,000
THOR. STREET LIGHTING 36,735 150,000 149,734 450,000
DISTRIBUTION 609,247 2,444,300 4,270,724 915,000
TRANSMISSION 771,844 3,220,225 3,253,973 245,000
DIRECT CAPITAL 125,000
GENERAL AND ADMINISTRATIVE 22,100 20,914 21,541 34,386
DEBT ISSUANCE COST 4,465 60,000 40,000 17,802
TOTAL EXPENDITURES 6,108,283$ 13,231,439$ 11,186,181$ 6,342,188$
35,972$
ENDING FUND BALANCE:2,521,877$ 1,142,438$ 190,696$ 1,008$
MEASUREMENT FOCUS INCREASE (DECREASE)
146
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2017-2018
PROJECTED PROJECTED PROJECTED PROJECTED
FY14-15 FY15-16 FY16-17 FY17-18
1,008$ 20,508$ 10,008$ 14,508$
-$ -$ -$ -$
2,500 2,500 2,500 2,500
- - - -
- - - -
6,760,000 7,150,000 9,000,000 7,700,000
6,762,500$ 7,152,500$ 9,002,500$ 7,702,500$
6,763,508$ 7,173,008$ 9,012,508$ 7,717,008$
- - - -
50,000 300,000 1,800,000 1,050,000
1,150,000 1,000,000 950,000 1,050,000
1,500,000 1,550,000 1,300,000 1,300,000
1,615,000 1,710,000 1,805,000 1,900,000
95,000 95,000 235,000 95,000
450,000 270,000 150,000 150,000
1,520,000 1,470,000 730,000 1,697,000
340,000 745,000 2,005,000 443,000
23,000 23,000 23,000 23,000
- - - -
6,743,000$ 7,163,000$ 8,998,000$ 7,708,000$
20,508$ 10,008$ 14,508$ 9,008$
147
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
FY14 REVISED APPROVED
WORK REQUEST APPROVED APPROPRIATIONS FY12 - 13 FY13 - 14
NUMBER BUDGET THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:169,524$ 98,012$
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 3,900,000$ 5,525,000$
INTEREST ON INVESTMENTS 10,000 5,000
TRANSFERS FROM OPERATIONS 3,600,000 2,375,000
OTHER 673,866 -
SUBTOTAL ADDITIONAL RESOURCES 8,183,866$ 7,905,000$
TOTAL RESOURCES AVAILABLE 8,353,390$ 8,003,012$
PRODUCTION PROJECTS
SOURCE AND SUPPLY PLANT - WSWOC
LAND ACQUISITION - WELLS WF0377324 (WT0206) 5,950,024 6,667,217 - -
WELL #9 TBD 3,903,195 - - -
WELL #9 COLLECTION LINE WF1249597 1,919,647 25,000 - -
WELL FIELD COLLECTION SYSTEM LOOP WF1656029 900,000 - - 247,900
WATER PUMPING AND TREATMENT PLANT - WPWOC -
SANDY POINT CHEMICAL SYS REPLACEMENT WF1440357 1,057,369 1,733,400 30,859 -
COOLING TOWER EXPANSION WF1440344 3,390,099 3,182,000 - 208,099
5 MG GSR REHAB WF1440668 685,000 80,000 - 605,000
WATER WELL SOFT STARTERS WF1656095 272,000 0 - 272,000
VARIABLE FREQUENCY DRIVE REPLACEMENT TBD 1,216,500 - - -
WATER GENERAL PLANT - WGWOC -
UTILITY SERVICE CENTER RENOVATIONS WF1441516 360,689 37,500 - -
WATER REDUNDANT COMMUNICATIONS WF1440364 295,000 295,000 - -
CLOSED PROJECTS 115,000
SUBTOTAL
DISTRIBUTION PROJECTS
TRANSMISSION AND DISTRIBUTION PLANT - WTWOC
OVERSIZED PARTICIPATION WF1366201 100,000 - 19,838 100,000
CASTLEGATE II, SECTION 200 WF1366201/001 29,730 29,730 - -
PLAZA REDEVELOPMENT OP TBD 67,102 67,102 - -
CASTLEGATE II, SECTION 100 TBD 26,810 - 26,810 -
CASTLEGATE II, SECTION 101 TBD 12,592 - 12,592 -
TRADITIONS 23 - CIADM WF1658199 40,760 - 40,760 -
BUDGET APPROPRIATIONS
148
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
782,565$ 882,132$ 98,012$ 15,871$ 24,437$ 28,722$ 12,056$ 18,226$
3,002,761$ -$ 5,525,000$ 3,825,000$ 3,725,000$ 10,100,000$ 2,575,000$ 2,950,000$
- 10,000 5,000 5,000 5,000 5,000 5,000 5,000
1,750,000 5,400,000 2,375,000 1,425,000 1,250,000 1,425,000 1,150,000 1,575,000
15,524 553,598 - - - - - -
4,768,285$ 5,963,598$ 7,905,000$ 5,255,000$ 4,980,000$ 11,530,000$ 3,730,000$ 4,530,000$
5,550,850$ 6,845,730$ 8,003,012$ 5,270,871$ 5,004,437$ 11,558,722$ 3,742,056$ 4,548,226$
4,863,897 86,127 - 1,000,000 - - - - -
- - - - - 2,066,978 1,836,217 - -
16,709 273 - - - 1,150,131 752,534 - -
- - - 247,900 - - 652,100 - -
- 67,596 133,461 856,312 - - - - -
- 74,906 172,438 3,142,755 - - - - -
- - 50,000 635,000 - - - - -
- - - 272,000 - - - - -
- - - - 1,216,500 - - - -
- 38,189 - - - 57,500 265,000 - -
- 22,261 - - - 272,739 - - -
37,450 2,126,177 2,228,187
4,918,056$ 2,415,529$ 2,584,086$ 6,153,967$ 1,216,500$ 3,547,348$ 3,505,851$ -$ -$
2,078 - 19,838 100,000 100,000 100,000 100,000 100,000 100,000
- - 29,730 - - - - - -
- - 67,102 - - - - - -
- - 26,810 - - - - - -
- - 12,592 - - - - - -
- - 40,760 - - - - - -
PROJECT EXPENDITURES
149
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
FY14 REVISED APPROVED
WORK REQUEST APPROVED APPROPRIATIONS FY12 - 13 FY13 - 14
NUMBER BUDGET THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
RAYMOND STOTZER WEST WATER LINE WF1111167 1,111,642 1,000,000 - -
HSC PARKWAY WATER LINE WF1440674 1,125,200 1,125,200 - -
SH 40 WATER LINE - GRAHAM TO BARRON WF1544834 2,535,000 25,000 134,500 -
SH 40 WATER LINE - Sonoma Subdivision to Victoria WF1544835 643,000 - 102,540 -
AREA 2 WATER LINE EXTENSION WF1544836 1,224,780 - 100,000 225,780
30" WATER TRANS LINE REINSTALLATION WF13344704 788,671 150,000 1,229,836 -
SPRING MEADOWS WATER LINE IMP TBD 239,558 - - -
TAMU/NORTHGATE WATER LINE IMPROVEMENTS TBD 6,236,150 - - -
SOUTHLAND WATER LINE WF1656673 50,000 - - 50,000
MISCELLANEOUS REHAB MISC 125,000 - - 125,000
DONATED WATER NA - -
CLOSED PROJECTS
SUBTOTAL
REHABILITATION PROJECTS:
EASTGATE REHAB WF1656023 2,642,030 - - 370,415
COLLEGE HEIGHTS REHAB TBD 2,423,844 - - -
McCULLOCH UTILITY REHAB TBD 2,789,947 - - -
COONER UTILITY REHAB WF1440709 559,209 65,000 381,000 113,209
CLOSED PROJECTS 380,914
SUBTOTAL
CAPITAL PROJECTS CONTINGENCY TBD 35,000 150,000
METER REPLACEMENT PROGRAM WF1128579 150,000 150,000
CAPITAL PROJECTS SUBTOTAL 2,759,649$ 2,617,403$
GENERAL AND ADMINISTRATIVE 64,937 85,454
DEBT ISSUANCE COST 35,000 40,000
TOTAL EXPENDITURES 2,859,586$ 2,742,857$
MEASUREMENT FOCUS INCREASE (DECREASE)
ENDING FUND BALANCE:5,493,804$ 5,260,155$
150
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
PROJECT EXPENDITURES
25,202 - - - - 93,440 993,000 - -
- 65,624 1,059,576 - - - - - -
- - - - 227,700 388,500 1,918,800 - -
- - - - 21,619 178,000 443,381 - -
- - 30,430 265,350 929,000 - - - -
159,233 85,070 77,927 466,441 - - - - -
- - - - - - - - 239,558
- - - - - - 1,522,050 912,050 3,802,050
- - - 50,000 - - - - -
117,489 125,000 125,000 - - - - -
738
1,345,432 14,049
186,513$ 1,614,353$ 1,503,814$ 1,006,791$ 1,278,319$ 759,940$ 4,977,231$ 1,012,050$ 4,141,608$
- - - 295,415 2,346,615 - - - -
- - - - - 263,427 2,160,417 - -
- - - - - - 468,167 2,321,780 -
- 16,195 437,500 105,514 - - - - -
- 417,420 1,972,381
-$ 433,615$ 2,409,881$ 400,929$ 2,346,615$ 263,427$ 2,628,584$ 2,321,780$ -$
- 35,000 150,000 150,000 150,000 150,000 150,000 150,000
21,744 150,000 150,000 150,000 150,000 150,000 150,000 150,000
5,104,569$ 4,485,241$ 6,682,781$ 7,861,687$ 5,141,434$ 4,870,715$ 11,411,666$ 3,633,830$ 4,441,608$
69,294 64,937 85,454 75,000 75,000 75,000 75,000 75,000
20,000 - 40,000 30,000 30,000 60,000 15,000 20,000
4,574,535$ 6,747,718$ 7,987,141$ 5,246,434$ 4,975,715$ 11,546,666$ 3,723,830$ 4,536,608$
(94,183)$
882,132$ 98,012$ 15,871$ 24,437$ 28,722$ 12,056$ 18,226$ 11,618$
151
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
FY14 REVISED APPROVED
WORK REQUEST APPROVED APPROPRIATIONS FY12-13 FY13-14
NUMBER BUDGET THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:45,835$ 616,801$
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 8,250,000$ 7,350,000$
INTEREST ON INVESTMENTS 15,000 7,500
TRANSFERS FROM OPERATIONS 3,775,000 3,775,000
INTERGOVERNMENTAL - -
OTHER 899,500 660,000
SUBTOTAL ADDITIONAL RESOURCES 12,939,500$ 11,792,500$
TOTAL RESOURCES AVAILABLE 12,985,335$ 12,409,301$
COLLECTION PROJECTS
COLLECTION PLANT - SCWOC
OVERSIZE PARTICIPATION TBD 100,000 - 100,000 100,000
EAST SIDE FM 158 SEWER LINE WF1382208 1,632,000 635,000 997,000 -
WEST SIDE SEWER WF1479220 687,540 100,000 587,450 -
LICK CREEK PARALLEL TRUNK LINE - PH I WF0912284 3,550,572 395,496 - 329,492
LICK CREEK PARALLEL TRUNK LINE - PH II WF1656094 5,366,000 - - 1,095,253
BEE CREEK PARALLEL TRUNK LINE WF1369909 14,293,611 2,106,997 3,134,056 3,148,558
MEDICAL DISTRICT TRUNKLINE PH I TBD 5,934,000 - - -
ROYDER/LIVE OAK SEWER SERVICE WF1369908 2,369,923 500,000 2,077,342 -
SUBTOTAL
BUDGET APPROPRIATIONS
REHABILITATION PROJECTS
EASTGATE REHAB WF1656024 2,805,830 - - 370,415
COLLEGE HEIGHTS REHAB TBD 1,302,844 - - -
COONER UTILITY REHAB WF1440708 1,285,961 92,000 565,000 628,961
McCULLOCH UTILITY REHAB TBD 2,381,515 - - -
CLOSED PROJECTS 39,364
SUBTOTAL
TREATMENT & DISPOSAL PROJECTS
TREATMENT & DISPOSAL/PUMPING PLANT - SPWOC
CARTERS CREEK HEADWORKS IMP WF1223116 2,027,620 2,027,620 -
152
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
913,909$ 3,447,570$ 616,801$ 56,290$ 35,744$ 34,341$ 5,669$ 6,159$
6,005,429$ 2,000,000$ 7,350,000$ 11,250,000$ 5,425,000$ 7,575,000$ 10,650,000$ 2,850,000$
5,877 15,000 7,500 5,000 5,000 5,000 5,000 2,500
- 7,000,000 3,775,000 1,650,000 1,535,000 1,420,000 1,325,000 900,000
- - - - - - - -
296,799 180,662 660,000 - - - - -
6,308,105$ 9,195,662$ 11,792,500$ 12,905,000$ 6,965,000$ 9,000,000$ 11,980,000$ 3,752,500$
7,222,014$ 12,643,232$ 12,409,301$ 12,961,290$ 7,000,744$ 9,034,341$ 11,985,669$ 3,758,659$
- - 100,000 100,000 100,000 100,000 100,000 100,000 100,000
- 62,754 249,246 1,320,000 - - - - -
- 48,241 586,589 52,710 - - - - -
10,422 - - 624,511 2,915,639 - - - -
- - - 837,880 - 4,528,120 - - -
233 500,933 2,097,945 5,397,500 3,542,750 132,500 2,621,750 - -
- - - - - - 1,189,925 4,744,075 -
261 196,274 773,763 1,399,625 - - - - -
10,916$ 808,202$ 3,807,543$ 9,732,226$ 6,558,389$ 4,760,620$ 3,911,675$ 4,844,075$ 100,000$
PROJECT EXPENDITURES
- - - 295,415 2,510,415 - - - -
- - - - - 263,427 1,039,417 - -
- 16,195 657,500 612,266 - - - - -
- - - - - - 468,167 1,913,348 -
1,356,942 2,826,839
-$ 1,373,137$ 3,484,339$ 907,681$ 2,510,415$ 263,427$ 1,507,584$ 1,913,348$ -$
255,728 102,696 1,653,996 15,200 - - - - -
153
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
FY14 REVISED APPROVED
WORK REQUEST APPROVED APPROPRIATIONS FY12-13 FY13-14
NUMBER BUDGET THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
SLUDGE TREATMENT & DISPOSAL/PUMPING PLANT - SSWOC
CC CENTRIFUGE IMPROVEMENTS TBD 2,206,685 - - -
LICK CREEK SLUDGE BLOWER REPLACEMENT WF1440712 403,000 200,000 4,655 198,345
TBD 369,735 - - -
LICK CREEK DIGESTION FACILITY TBD 4,152,000 - - -
LICK CREEK CAPACITY EXPANSION TBD 7,127,000 - - -
CC DIGESTED SLUDGE AERATOR REPL WF1590910 200,000 311,605 - -
LIFT STATION FORCE MAIN REHAB TBD 71,797 - - -
VARIABLE FREQUENCY DRIVE REPLACEMENT TBD 178,500 - - -
CCWWTP PLANTS 4&5 BLOWER IMPR WF1611278 773,925 51,175 - 722,750
LICK CREEK GENERATOR REPLACEMENT TBD 755,000 - - -
CLOSED PROJECTS -
SEWER GENERAL PLANT - SGWOC
SCADA - NEW LIFT STATIONS WF1359125 220,656 275,000 - -
CC FIBER RING WF1440366 160,000 120,000 40,000 -
CC ELECTRICAL IMPROVEMENTS TBD 1,395,700 - - -
UTILITY SERVICE CENTER RENOVATIONS WF1441517 357,616 37,500 - -
AGGIE ACRES FIBER OPTIC CONDUIT WF1440367 214,181 111,172 45,319 -
MISCELLANEOUS REHAB MISC - - 125,000
CLOSED PROJECTS -
SUBTOTAL
CAPITAL PROJECTS CONTINGENCY TBD - 150,000 150,000
CC TREATMENT STRUCTURE COATINGS REPL
CAPITAL PROJECTS SUBTOTAL 7,740,186$ 6,868,774$
GENERAL AND ADMINISTRATIVE 64,937 85,454
DEBT ISSUANCE COST 80,000 45,000
TOTAL EXPENDITURES 7,885,123$ 6,999,228$
MEASUREMENT FOCUS INCREASE (DECREASE)
ENDING FUND BALANCE:5,100,212$ 5,410,073$
154
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
PROJECT EXPENDITURES
- - - - 2,129,340 77,345 - - -
- - 22,000 381,000 - - - - -
- - - - 369,735 - - - -
- - - - - - 2,539,413 1,612,587 -
- - - - - - 540,000 3,169,500 3,417,500
- - 23,000 177,000 - - - - -
- - - - - 71,797 - - -
- - - - 178,500 - - - -
- - 39,475 734,450 - - - - -
- - - - 111,500 643,500 - - -
39,145 1,158,497
9,247 12,638 198,771 - - - - - -
- - - - - - - 160,000 -
- - - - 727,475 668,225 - - -
- 35,116 - - - 57,500 265,000 - -
- - - - 50,192 163,989 - - -
131,935 125,000 125,000 - - - - -
1,185,051 1,283,873
264,975$ 1,506,581$ 4,504,612$ 1,432,650$ 3,566,742$ 1,682,356$ 3,344,413$ 4,942,087$ 3,417,500$
- 150,000 150,000 150,000 150,000 150,000 150,000 150,000
275,891$ 3,687,920$ 11,946,494$ 12,222,557$ 12,785,546$ 6,856,403$ 8,913,672$ 11,849,510$ 3,667,500$
69,294 64,937 85,454 70,000 70,000 70,000 70,000 70,000
3,325 15,000 45,000 70,000 40,000 45,000 60,000 20,000
3,760,539$ 12,026,431$ 12,353,011$ 12,925,546$ 6,966,403$ 9,028,672$ 11,979,510$ 3,757,500$
(13,905)$
3,447,570$ 616,801$ 56,290$ 35,744$ 34,341$ 5,669$ 6,159$ 1,159$
155
Projected Projected Projected Projected Projected Projected
FY14 FY15 FY16 FY17 FY18 FY19 Comments
Water Projects
Well #9 -$ -$ -$ -$ 94,600$ 97,438$ Personnel, supplies, maintenance
and utility costs
Well #9 Collection Line - - - - 1,600 1,648 Line Maintenance
Wellfield Collection System Loop - - - - 240 240 Line Maintenance
SPPS Chemical System Replacement - 41,200 42,436 43,709 45,020 46,371 Supplies (chlorine gas) and
maintenance
Cooling Tower Expansion - 67,000 69,010 71,080 73,213 75,409 Supplies, maintenance and utility
costs
5 MG Ground Storage Reservoir Rehab - 500 515 530 546 563 Annual inspection
Variable Frequency Drive Replacement - - 2,800 2,884 2,971 3,060 General Maintenance
TAMU/Northgate Water Line Impr - - - - - - TBD
Water Project Totals -$ 108,700$ 114,761$ 118,204$ 218,190$ 224,728$
Wastewater Projects
East Side FM 158 Sewer Service -$ 10,000$ 10,300$ 10,609$ 10,927$ 11,255$ Supplies and maintenance costs
Medical District Truknline Phase I - - - - - - TBD
Carters Creek Centrifuge Improvements - - - 10,500 10,815 11,139 Supplies and maintenance
Lick Creek Sludge Blower Replacement - 7,000 7,210 7,426 7,649 7,879 Supplies and maintenance
Lick Creek Digestion Facility - - - - - 85,750 O&M to begin in FY19. Personnel,
maintenance and utility costs
Lick Creek Capacity Expansion - - - - - -
O&M to begin in FY20. Estimated at
$407,500 annually. Personnel,
supplies, maintenance and utility
costs
Wastewater Project Totals -$ 17,000$ 17,510$ 28,535$ 29,391$ 116,023$
Total Estimated O&M Costs -$ 125,700$ 132,271$ 146,739$ 247,581$ 340,752$
*The Operations and Maintenance costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of
a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and
funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates
may be revised.
Enterprise Funds Capital Improvement Projects
Estimated Operations and Maintenance Costs*
156
Hotel Tax Fund
The primary funding source for the Hotel Tax Fund is the Hotel tax, a consumption type tax authorized under state
statute. This tax allows the City to collect up to its current tax rate of 7% on rental income of hotels and motels
within the city limits.
Funds derived from the Hotel Tax Fund can only be spent if the following two-part test is met:
I. Every expenditure must directly enhance and promote tourism and the convention and hotel industry.
II. Every expenditure must clearly fit into one of eight statutorily provided categories for expenditure of local
hotel occupancy tax revenues.
1. Funding the establishment, improvement, or maintenance of a convention or visitor information
center.
2. Paying for the administrative costs for facilitating convention registration.
3. Paying for tourism related advertising, and promotion of the city or its vicinity.
4. Funding programs that enhance the arts.
5. Funding historical restoration or preservation projects.
6. Sporting events where the majority of participants are tourists in cities located in a county with a
population of 290,000 or less.
7. Enhancing and upgrading existing sport facilities or fields for certain municipalities.
8. Funding transportation systems for tourists.
9. Signage directing the public to sights and attractions that are visited frequently by hotel guest in the
municipality.
This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized
when they become measurable and available to finance expenditures of the current period. Expenditures are
recognized when the related fund liability is incurred with the exception of several items. The full listing of these
exceptions can be found in the Financial Policies on page F-1.
The FY14 budgeted Hotel Tax revenue is $4,246,000 which reflects an increase of 4% over FY13 year-end
estimate of $4,082,419. Investment earnings of $11,500 are estimated for FY14. Revenues are forecasted to
increase due to a stronger tourism economy.
Total City operating expenditures in the Hotel Tax Fund are $966,167. This is an 80.25% decrease from the FY13
revised budget due to the decrease in budgeted capital expenditures related to the construction of synthetic fields
at Veteran’s Park scheduled to be completed in early 2014. $442,000 is included in the budget for expenditures
related to Parks and Recreation Programs & Events. Programs in the budget include items such as the Starlight
Music Series, National & Regional Athletic Tournaments, and other events that are eligible for Hotel Tax funds.
$229,167 is budgeted for the FY14 preferred access payment. The City of College Station will provide Hotel Tax
revenue to the Convention & Visitors Bureau (CVB) in order to secure preferred access to certain Texas A&M
University facilities at preferred rates for the purpose of enhancing and promoting tourism and the convention and
hotel industry in College Station and Brazos County. $200,000 is included for soliciting and hosting of sports
tournaments in College Station. Two service level adjustments were approved with the FY14 budget; the first is
for $105,000 to be used for part-time staff to work tournaments throughout the year. The second SLA, in the
amount of $50,000, is for expenses related to the Texas Amateur Athletic Federation (TAAF) Games of Texas.
A total of $1,947,340 of Hotel Tax funding is included in the FY14 Approved Budget for Outside Agencies. This
includes $1,379,340 for the Bryan/College Station Convention & Visitors Bureau (CVB) for operational,
sales/marketing, promotional, servicing and business development elements; $25,000 for the Bryan/College
Station Chamber of Commerce; and $128,000 for the CVB Grant Program. At the direction of City Council, the
amounts that were budgeted for the Brazos Valley Bowl and the Northgate District Association advertising have
been included as part of the CVB Grant Program funding in the FY14 Approved Budget. Also included in the
FY14 Approved Budget for Outside Agencies is $50,000 for the Arts Council of the Brazos Valley (ACBV)
operations and maintenance and $365,000 for ACBV Affiliate Funding. At the direction of City Council, the
$65,000 that was budgeted for the George Bush Presidential Library has been included as part of the ACBV
Affiliate Funding in the FY14 Approved Budget.
There is a 66.53% increase projected in the ending fund balance of the Hotel Tax Fund from the FY13 year-end
estimate to the FY14 Approved Budget. This is primarily due to the decrease in budgeted capital expenditures
related to the construction of synthetic fields at Veteran’s Park.
157
City of College Station
Hotel Tax Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Beginning Fund Balance 5,194,593$ 4,450,354$ 4,450,354$ 1,944,947$ 1,944,947$
REVENUES
Taxes 3,644,137$ 3,811,000$ 4,082,419$ 4,246,000$ 4,246,000$ 11.41%
Investment Earnings 18,622 23,000 23,000 11,500 11,500 -50.00%
Total Revenues 3,662,759$ 3,834,000$ 4,105,419$ 4,257,500$ 4,257,500$ 11.05%
Total Funds Available 8,857,352$ 8,284,354$ 8,555,773$ 6,202,447$ 6,202,447$ -25.13%
EXPENDITURES & TRANSFERS
City Operations:
Parks Programs & Events 214,100$ 340,773$ 340,773$ 337,000$ 442,000$ 29.71%
Sports Tournament Revolving Funds 77,348 200,000 200,000 200,000 200,000 0.00%
Veteran's Park Synthetic Fields 97,500 4,317,400 4,317,400 - - -100.00%
Preferred Access Payment - - - 229,167 229,167 N/A
Audit Services - 15,000 15,000 45,000 45,000 200.00%
Conv. Cntr Land Debt Serv/Defeasance 2,497,997 - - - - N/A
Miscellaneous Programs & Events 22,046 19,000 19,000 - 50,000 163.16%
Total City Operations Expenditures 2,908,991$ 4,892,173$ 4,892,173$ 811,167$ 966,167$ -80.25%
Outside Agency Funding Expenditures:
B/CS CVB 936,000$ 1,191,153$ 1,191,153$ 1,127,153$ 1,379,340$ 15.80%
B/CS CVB Grant Program - 100,000 100,000 100,000 128,000 28.00%
B/CS CVB Wayfinding 256,000 - - - - N/A
Arts Council of Brazos Valley - - - - 50,000
Arts Council of Brazos Valley Affiliate Funding 203,507 266,648 266,648 300,000 365,000 36.88%
Bush Presidential Library Foundation 50,000 69,852 69,852 50,000 - -100.00%
Veterans Memorial 25,000 38,500 38,500 - - -100.00%
Brazos Valley Bowl - 25,000 25,000 25,000 - -100.00%
Northgate Advertising 2,500 5,500 2,500 3,000 - -100.00%
B/CS Chamber of Commerce 25,000 25,000 25,000 25,000 25,000 0.00%
Total Outside Agency Expenditures 1,498,007$ 1,721,653$ 1,718,653$ 1,630,153$ 1,947,340$ 13.11%
Contingency -$ 50,000$ -$ 50,000$ 50,000$ 0.00%
Total Operating Expenses & Transfers 4,406,998$6,663,826$6,610,826$2,491,320$2,963,507$-55.53%Total Operating Expenses & Transfers 4,406,998$ 6,663,826$ 6,610,826$ 2,491,320$ 2,963,507$ 55.53%
Measurement Focus Increase (Decrease)-$
Increase (Decrease) in Fund Balance (744,239)$ (2,829,826)$ (2,505,407)$ 1,766,180$ 1,293,993$
Ending Fund Balance 4,450,354$ 1,620,528$ 1,944,947$ 3,711,127$ 3,238,940$
Outside Agency
Funding
65.71%
Parks Programs
& Events
14.91%
Sports
Tournament
Revolving Funds
6.75%
Preferred Access
Payment
7.73%Audit Services
1.52%
Miscellaneous
Programs &
Events
1.69%
Contingency
1.69%
Hotel Tax Fund - Uses
Taxes
99.73%
Investment
Earnings
0.27%
Hotel Tax Fund - Sources
158
Community Development Fund
The Community Development Fund is used to account for grants received from the U. S. Department of Housing
and Urban Development (HUD) by the City for use in revitalizing low and moderate income areas and addressing
the needs of low and moderate income citizens.
The City has submitted an action plan to HUD for FY14 to receive the Community Development Block Grant
(CDBG) and the Home Investment Partnership Program Grant (HOME). The CDBG program is a federal
entitlement program that provides basic funding for general programs and administration. The grant allows
administrators flexibility in the use of funds for a wide variety of eligible activities. The Home program is a yearly
entitlement grant that can only be used for housing programs that assist income-eligible individuals and
households. Both CDBG and HOME allocations are based on a formula that includes criteria such as the age and
condition of a community’s housing stock, incidents of overcrowding, and the demographic characteristics of the
City.
Community Development Block Grant funds are allocated to projects including public service agency funding,
public facility activities, capital projects, owner-occupied housing rehabilitation, and Code Enforcement activities.
Other eligible expenditures include grant administration, interim assistance, demolition, and acquisition.
The City currently uses Home Grant funds for owner-occupied rehabilitation assistance and down payment
assistance. Funds are also approved for Community Housing Development Organizations (CHDO) activities,
construction, rental rehabilitation, and Tenant Based Rental Assistance (TBRA).
This fund is prepared on the modified accrual basis of accounting. Under this basis revenues are recognized
when they become measurable and available to finance expenditures of the current period. Expenditures are
recognized when the related fund liability is incurred with the exception of several items. The full listing of these
exceptions can be found in the Financial Policies on page F-1.
For FY14, the City anticipates receiving $4,095,643 in total authorizations from the federal government. This
amount is comprised of new and unspent authorizations from the prior fiscal year. The City anticipates receiving
$2,403,349 in CDBG funds. Approved FY14 HOME authorizations total $1,662,530 and an additional $29,764 in
recaptured funds and program income. Total approved appropriations for FY14 are $4,095,643.
Approved CDBG appropriations include Public Facility projects that are intended to expand, improve and/or add
public facilities and infrastructure when and where needed for designated low to moderate income areas of the
city. Approved improvements for FY14 include streets and sidewalk projects. Approved FY14 expenditures for
ongoing Public Facility projects include $870,790 for the Cooner Street Rehab and Reconstruction project. This
project includes the rehabilitation of water lines, wastewater lines and pavement along Cooner Street. Additional
funds for this project will come from the Streets Capital Improvements Fund, Water Capital Improvements Fund,
and Wastewater Capital Improvements Fund. In addition, approved expenditures in the amount of $884,019 are
estimated for several sidewalk projects including FM 2154 Sidewalk Improvements, Dominik #1 – George
Bush to Regency, Southland Street Sidewalks, Westridge & San Pedro Sidewalks, Dominik #2 –Texas to
George Bush, Dominik #3 – Stallings to Munson and Park Place ADA Sidewalk. $82,253 is also included for
the Nimitz Street Rehabilitation project. FY14 funds for this project will be used for the design of a standard two-
lane local street with sidewalks. Funds for construction of this project are expected to be approved in later years.
Overall, approved FY14 Public Facility appropriations total $1,837,062.
*Beginning with the FY13 budget, the Performance Measures for the Community Development Fund are consolidated with the Planning and
Development Services Performance Measures.
159
City of College Station
Community Development Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
BEGINNING FUND BALANCE 1,524,236$ 1,633,400$ 1,633,400$ 1,424,338$ 1,424,338$
REVENUES
Grants
Community Development Block Grant 848,640$ 2,224,747$ 966,839$ 2,403,349$ 2,403,349$ 8.03%
Home Grant 738,011 2,401,394 803,986 1,662,530 1,662,530 -30.77%
Recaptured Funds & Program Income 2,054 20,000 209,061 29,764 29,764 48.82%
Total Revenues 1,588,705$ 4,646,141$ 1,979,886$ 4,095,643$ 4,095,643$ -11.85%
TOTAL FUNDS AVAILABLE 3,112,941$ 6,279,541$ 3,613,286$ 5,519,981$ 5,519,981$ -12.10%
EXPENDITURES AND TRANSFERS
Community Development Block Grant
Housing Assistance/Rehab -$ 30,000$ -$ 30,000$ 30,000$ 0.00%
Clearance/Demolition - 10,000 5,500 24,500 24,500 145.00%
Interim Assistance - 5,000 - 5,000 5,000 0.00%
Housing Services 10,158 26,252 16,323 31,698 31,698 20.75%
Public Service Agency Funding 154,395 146,723 116,773 184,293 184,293 25.61%
Code Enforcement 98,177 109,200 99,857 112,771 112,771 3.27%
Administrative Fees 185,421 185,850 185,850 178,025 178,025 -4.21%
Public Facilities Projects 3,829 - 3,332 - - N/A
Dominik #1 - George Bush to Gables (ST1409)- - - 20,255 20,255 N/A
Southland Street Sidewalks - - - 84,987 84,987 N/A
Westridge & San Pedro Sidewalks (ST1410)- - - 137,707 137,707 N/A
Nimitz Street Rehabilitation (ST1315)- - - 82,253 82,253 N/A
Dominik #2 - Texas to George Bush (ST1411)- - - 20,929 20,929 N/A
Dominik #3 - Stallings to Munson (ST1412)- - - 19,857 19,857 N/A
Park Place ADA Sidewalks (ST1413)- - - 48,275 48,275 N/A
Cooner Street Rehab (ST1201)152,021 1,078,514 197,174 870,790 870,790 -19.26%
FM 2154 Sidewalks (ST1203)62,092 316,158 16,309 552,009 552,009 74.60%
Completed Projects 366,198 317,050 325,722 - - -100.00%
Total CDBG Expenditures 1,032,291$ 2,224,747$ 966,840$ 2,403,349$ 2,403,349$ 8.03%
Home Grant
Housing Assistance/Rehab 17,328$ 180,000$ 127,725$ 226,959$ 226,959$ 26.09%
Optional Relocation 102,672 - - - - N/A
CHDO Operating Expenses 79,664 13,478 - 18,966 18,966 40.72%
New Construction (81,182) 1,579,926 760,718 667,334 667,334 -57.76%
Homebuyer’s Assistance 153,134 176,870 137,833 200,276 200,276 13.23%
Tenant Based Rental Assistance 12,000 149,466 25,050 125,816 125,816 -15.82%
CHDO 292,115 204,110 114,750 205,253 205,253 0.56%
Administrative Fees 62,176 40,887 56,032 37,932 37,932 -7.23%
Rental Rehabilitation 76,657 - 209,758 209,758 173.63%
Total Home Expenditures 637,907$ 2,421,394$ 1,222,108$ 1,692,294$ 1,692,294$ -30.11%
Other (216,194)$ -$ -$ -$ -$ N/A
Total Other Expenditures (216,194)$ -$ -$ -$ -$ N/A
Total Operating Expenses & Transfers 1,454,004$ 4,646,141$ 2,188,948$ 4,095,643$ 4,095,643$ -11.85%
Expenditures Under (Over) Revenues 134,701$ -$ (209,062)$ -$ -$
Measurement Focus Increase (Decrease)(25,537)$
ENDING FUND BALANCE 1,633,400$ 1,633,400$ 1,424,338$ 1,424,338$ 1,424,338$
Community
Development
Block Grant
58.68%
Home Grant
40.59%
Recaptured
Funds &
Program
Income
0.73%
Community Development Fund -Sources
Total CDBG
Expenditures
58.68%
Total Home
Expenditures
41.32%
Community Development Fund -Uses
160
City of College Station
Community Development Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Community Development 246,508$ 272,128$ 272,128$ 355,309$ 355,309$ 30.57%
TOTAL 246,508$ 272,128$ 272,128$ 355,309$ 355,309$ 30.57%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 209,501$ 236,560$ 236,560$ 317,258$ 317,258$ 34.11%
Supplies 3,767 3,017 3,017 2,547 2,547 -15.58%
Maintenance - - - - - N/A
Purchased Services 33,240 32,551 32,551 35,504 35,504 9.07%
Capital Outlay - - - - - N/A
TOTAL 246,508$ 272,128$ 272,128$ 355,309$ 355,309$ 30.57%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Community Development 4.50 4.50 4.00 5.50 5.50 37.50%
TOTAL 4.50 4.50 4.00 5.50 5.50 37.50%
161
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Sports Programs 329,153$ 326,600$ 333,100$ 356,700$ 356,700$ 9.22%
Aquatics 489,075 535,300 495,600 502,900 502,900 -6.05%
Instruction 87,015 80,000 80,000 80,000 80,000 0.00%
SW Center, Lincoln Center 83,271 87,200 87,034 98,150 98,150 12.56%
Conference Center 111,344 - - - - N/A
Grants 280 - - - - N/A
Total Revenues 1,100,138$ 1,029,100$ 995,734$ 1,037,750$ 1,037,750$ 0.84%
EXPENDITURES
Sports Programs 1,283,847$ 1,431,557$ 1,328,616$ 1,250,935$ 1,250,935$ -12.62%
Aquatics 1,244,253 1,256,967 1,271,893 1,111,209 1,124,809 -10.51%
Concessions - - - - - N/A
Instruction 226,359 231,310 186,720 179,290 179,290 -22.49%
SW Center, Lincoln Center 733,811 697,234 758,978 698,276 698,276 0.15%
Conference Center 331,479 108,328 61,841 - - -100.00%
Total Expenditures 3,819,749$ 3,725,396$ 3,608,048$ 3,239,710$ 3,253,310$ -12.67%
GENERAL FUND SUBSIDY (2,719,612)$ (2,696,295)$ (2,612,313)$ (2,201,960)$ (2,215,560)$ -17.83%
Increase/(Decrease) in Working Capital 1$ (1)$ (1)$ -$ -$
Beginning Working Capital -$ 1$ 1$ -$ -$
Ending Working Capital 1$ -$ -$ -$ -$
City of College Station
Recreation Fund
Fund Summary
Established in FY11, the Recreation Fund is designed to help the City identify costs and revenues associated with various recreational
sports, aquatics, Senior/Teen Centers, Lincoln Center and various instruction programs. Ultimately the fund will help identify how much
the General Fund is subsidizing these programs. For FY14, the City will no longer operate the Conference Center due to a FY13 City
Council decision to sell the facility because of structural damage. Budget for Conference Center utilities has been moved to General Fund
Parks Operations until the facility is sold. This change is reflected in the Program Budget Report. The FY14 Approved Budget also
includes a one-time SLA in the amount of $13,600 for Southwood and Adamson Lagoon Pools amenities replacements.
This fund is prepared on the modified accrual basis of accounting. Under this basis revenues are recognized when they become
measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is
incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies in the Appendix F.
Sports
Programs
34.37%
Aquatics
48.46%
Instruction
7.71% SW Center,
Lincoln Center
9.46%
Recreation Fund -Sources
Sports
Programs
38.45%
Aquatics
34.57%
Instruction
5.52%
SW Center,
Lincoln Center
21.46%
Recreation Fund -Uses
162
PROGRAM REVENUE
DIRECT
COST
INDIRECT
COST
FIELD
COST G&A
TOTAL
COST
% OF REV
RECOVERY SUBSIDY
Adult Softball 201,500$ 172,902$ 53,592$ 40,734$ 12,103$ 279,331$ 72.14%(77,831)$
Adult Volleyball 19,000 36,993 14,486 - 2,590 54,069 35.14%(35,069)
Youth Basketball 60,200 55,023 14,486 - 3,852 73,361 82.06%(13,161)
Youth Football 20,000 34,046 26,759 10,184 2,383 73,372 27.26%(53,372)
Youth Volleyball 21,000 34,207 14,486 - 2,394 51,087 41.11%(30,087)
Adult Kickball 21,000 17,415 24,719 12,220 1,219 55,573 37.79%(34,573)
Challenger Sports 1,000 17,537 18,234 679 1,228 37,678 2.65%(36,678)
Tennis 10,000 43,613 14,486 - 3,053 61,152 16.35%(51,152)
No-Fee Programs - 10,097 350,216 177,872 707 538,892 0.00%(538,892)
Summer Track 3,000 13,520 11,954 - 946 26,420 11.36%(23,420)
TOTAL SPORTS 356,700$ 435,353$ 543,418$ 241,689$ 30,475$ 1,250,935$ 28.51%(894,235)$
Xtra Ed 80,000$ 140,815$ 28,618$ -$ 9,857$ 179,290$ 44.62%(99,290)$
TOTAL INSTRUCT 80,000$ 140,815$ 28,618$ -$ 9,857$ 179,290$ 44.62%(99,290)$
SW Pool 66,400$ 214,924$ 12,830$ -$ 15,045$ 242,799$ 27.35%(176,399)$
Thomas Pool 44,000 164,634 12,830 - 11,524 188,988 23.28%(144,988)
Adamson Lagoon 246,500 333,904 12,830 - 23,373 370,107 66.60%(123,607)
CSISD Natatorium 12,000 56,416 7,766 - 3,949 68,131 17.61%(56,131)
Splash Pads - 19,466 10,298 - 1,363 31,127 0.00%(31,127)
Swim Lessons 98,000 110,917 15,363 - 7,764 134,044 73.11%(36,044)
Water Fitness 3,500 14,649 6,500 - 1,025 22,174 15.78%(18,674)
Swim Team 27,000 19,331 11,564 - 1,353 32,248 83.73%(5,248)
Stroke Clinic 5,500 10,554 10,298 - 739 21,591 25.47%(16,091)
TOTAL AQUATICS 502,900$ 944,795$ 100,279$ -$ 66,135$ 1,111,209$ 45.26%(608,309)$
SW Center-Senior 11,250$ 124,780$ 11,649$ -$ 8,735$ 145,164$ 7.75%(133,914)$
SW Center-Teen 35,800 131,707 11,649 - 9,219 152,575 23.46%(116,775)
Lincoln Center 51,100 355,164 20,512 - 24,861 400,537 12.76%(349,437)
TOTAL CENTERS 98,150$ 611,651$ 43,810$ -$ 42,815$ 698,276$ 14.06%(600,126)$
SUBTOTAL 1,037,750$ 2,132,614$ 716,125$ 241,689$ 149,282$ 3,239,710$ 32.03%(2,201,960)$
1X EXPENDITURES
Pools Amenities -$ 13,600$ -$ -$ -$ 13,600$ 0.00%(13,600)$
TOTAL 1X EXP'S -$ 13,600$ -$ -$ -$ 13,600$ 0.00%(13,600)$
TOTAL 1,037,750$ 2,146,214$ 716,125$ 241,689$ 149,282$ 3,253,310$ 31.90%(2,215,560)$
CITY OF COLLEGE STATION
FY14 APPROVED BUDGET - RECREATION PROGRAMS
163
City of College Station
Recreation Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Sports Programs 1,283,847$ 1,431,557$ 1,328,616$ 1,250,935$ 1,250,935$ -12.62%
Aquatics 1,244,253 1,256,967 1,271,893 1,111,209 1,124,809 -10.51%
Instruction 226,359 231,310 186,720 179,290 179,290 -22.49%
SW Center, Lincoln Center 733,811 697,234 758,978 698,276 698,276 0.15%
Conference Center 331,479 108,328 61,841 - - -100.00%
TOTAL 3,819,749$ 3,725,396$ 3,608,048$ 3,239,710$ 3,253,310$ -12.67%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 1,684,212$ 1,425,444$ 1,421,634$ 1,328,848$ 1,328,848$ -6.78%
Supplies 216,715 274,285 280,738 269,927 269,927 -1.59%
Maintenance 149,538 179,010 184,043 60,645 60,645 -66.12%
Purchased Services 428,706 555,374 525,601 473,194 473,194 -14.80%
Capital Outlay - - - - 13,600 N/A
Indirect Costs 1,340,578 1,291,283 1,196,032 1,107,096 1,107,096 -14.26%
TOTAL 3,819,749$ 3,725,396$ 3,608,048$ 3,239,710$ 3,253,310$ -12.67%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Sports Programs 2.00 1.00 2.10 2.10 2.10 0.00%
Aquatics 3.00 3.00 1.25 1.25 1.25 0.00%
Concessions 0.20 0.20 - - - N/A
Instruction 1.00 1.00 0.50 0.50 0.50 0.00%
SW Center, Lincoln Center 4.50 3.50 4.00 4.00 4.00 0.00%
Conference Center 3.00 3.00 3.00 - - -100.00%
Temp/Seasonal 38.00 38.00 38.00 38.00 38.00 0.00%
TOTAL 51.70 49.70 48.85 45.85 45.85 -6.14%
Service Level Adjustments One-Time Recurring Total
Pools Amenities Replacement 13,600$ -$ 13,600$
Recreation Fund SLA Total 13,600$ -$ 13,600$
164
PERFORMANCE MEASURES - RECREATION FUND
DEPARTMENT DESCRIPTION
↓ below expectations Comments (if
applicable):
Strategic Plan FY 12 FY13 FY 13 FY 14
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Approved
II
Measure: Effectiveness 12,376 12,607 12,607 12,600
Measure: Effectiveness 311,180$ 326,600$ 326,600$ 356,700$
Measure: Efficiency 1,254,682$ 1,431,557$ 1,431,557$ 1,250,935$
Measure: Effectiveness 24.80%22.81%22.81%28.51%
II
Measure: Effectiveness 1,835 1,600 1,600 1,600
Measure:Effectiveness 86,947$ 80,000$ 80,000$ 80,000$
Measure: Efficiency 213,461$ 231,310$ 231,310$ 179,290$
Measure: Effectiveness 40.73%34.59%34.59%44.62%
II
Measure: Effectiveness 138,885 137,859 137,859 137,000
Measure:Effectiveness 467,669$ 535,300$ 535,300$ 502,900$
Measure: Efficiency 1,177,069$ 1,111,151$ 1,111,151$ 1,124,809$
Measure: Effectiveness 39.73%48.18%48.18%45.26%
II
Measure: Effectiveness 920 1,380 1,380 950
Measure:Effectiveness 71,191$ 87,200$ 87,200$ 98,150$
Measure:Efficiency 693,022$ 693,494$ 693,494$ 698,276$
Measure: Effectiveness 10.27%12.57%12.57%14.06%
II
Measure: Effectiveness 936,987$ 1,029,100$ 1,029,100$ 1,037,750$
Measure: Effectiveness 3,338,234$ 3,825,840$ 3,825,840$ 3,253,310$
Measure: Efficiency 2,401,247$ 2,796,740$ 2,796,740$ 2,215,560$
Measure:Effectiveness 28.07%26.90%26.90%31.90%
*STRATEGIC PLAN PRIORITIES (Detailed explanation available in Executive Summary)** Memberships sold
I. Financially Sustainable City IV. Diverse Growing Economy
II. Providing Core Services and Infrastructure V. Improving Mobility
III. Neighborhood Integrity VI. Sustainable City
To provide a diversity of facilities and leisure services to our citizens.
The Recreation Fund will identify the costs and revenues associated with Sports, Instruction, Aquatics, the Southwood
Community Center (SWCC) and the Lincoln Center.
FY13 Conference Center Closure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Quarterly
Objective: Aquatics Programs
# of Participants
# of Participants**
Objective: Sports Programs
Type of
Measure
# of Participants
% of Recovery
Expenses
% of Recovery
Objective: Recreation Centers
Revenue
Revenue
% of Recovery
Objective: RECREATION FUND TOTAL
Revenue
Expenses
Subsidy
Revenue
Expenses
% of Recovery
Expenses
Revenue
Objective: Instruction
# of Participants
Expenses
% of Recovery
165
City of College Station
Wolf Pen Creek TIF Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
BEGINNING BALANCE 3,256,991$ 2,415,625$ 2,415,625$ 1,234,461$ 1,234,461$
REVENUES
Investment Earnings 13,591$ 10,000$ 8,400$ 583$ 583$ -100%
Total Revenues 13,591$ 10,000$ 8,400$ 583$ 583$ -100%
TOTAL FUNDS AVAILABLE 3,270,582 2,425,625 2,424,025 1,235,044 1,235,044 -100%
EXPENDITURES & TRANSFERS
WPC Festival Site 284,173$ -$ 739,564$ -$ -$ N/A
Reimbursement to CSISD/Brazos Co. 570,784 1,235,044 - 1,235,044 1,235,044 -100%
Transfer Out to CIP - 98,994 450,000 - - -100%
Total Expenditures & Transfers 854,957$ 1,334,038$ 1,189,564$ 1,235,044$ 1,235,044$ -100%
Increase (Decrease) in Fund Balance (841,366)$ (1,324,038)$ (1,181,164)$ (1,234,461)$(1,234,461)$ -100%
Measurement Focus Increase (Decrease)-$
ENDING FUND BALANCE 2,415,625$ 1,091,587$ 1,234,461$ -$ -$
The Wolf Pen Creek (WPC) TIF Fund accounts for ad valorem tax and other revenues that are accrued to
the WPC TIF District. The fund also accounts for expenditures on projects that take place in the WPC
District.
This fund is prepared on the modified accrual basis of accounting Under this basis revenues are recognizedThis fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized
when they become measurable and available to finance expenditures of the current period. Expenditures are
recognized when the related fund liability is incurred with the exception of several items. The full listing of
these exceptions can be found in the Financial Policies on page F-1.
The TIF expired on December 31, 2009. Therefore, no ad valorem revenue is estimated to be received in
FY14. In years past, the TIF received ad valorem taxes from the City of College Station, College Station
Independent School District and Brazos County on the incremental increase in assessed valuation (captured
value) over the base year (1989).
The FY13 year-end estimate includes expenditures of $739,564 for costs associated with the construction of
the Festival Site in the Wolf Pen Creek area. The project is complete and came in under budget. A portion of
the remaining budget balance will be transferred to the Parks and Recreation Capital Projects Fund in FY13
to be used for the installation of a pre-fabricated restroom facility at the Festival Site. The remaining balance
will be transferred to the Streets Capital Improvement Projects Fund in FY13 for use on capital projects for
which debt would have otherwise been issued.
A total of $1,235,044 has been estimated for a payment in FY14 to College Station Independent School
District for the balance of the school district's portion of unspent WPC TIF funds. The WPC TIF Fund will be
closed following the expenditure of the balance of the funds, which is estimated in FY14.
The FY14 ending fund balance for this fund is projected to be 100% lower than the FY13 year-end estimate
due to the anticipated expenditure of the balance remaining in this fund.
166
City of College Station
West Medical District TIRZ No. 18 Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
BEGINNING BALANCE -$ -$ -$ -$ -$
REVENUES
Ad Valorem Tax COCS -$ -$ -$ 73,652$ 73,652$ N/A
Ad Valorem Tax Brazos County - - - - - N/A
Investment Earnings - - - 1,000 1,000 N/A
Total Revenues -$ -$ -$ 74,652$ 74,652$ N/A
TOTAL FUNDS AVAILABLE - - - 74,652 74,652 N/A
EXPENDITURES & TRANSFERS
TIRZ #18 Expenditures -$ -$ -$ -$ -$ N/A
Total Expenditures & Transfers -$ -$ -$ -$ -$ N/A
Increase (Decrease) in Fund Balance -$ -$ -$ 74,652$ 74,652$ N/A
Measurement Focus Increase (Decrease)-$
ENDING FUND BALANCE -$ -$ -$ 74,652$ 74,652$
In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include
the College Station Medical District Master Plan. To realize the vision and economic development
opportunities included in the Master Plan, significant barriers to development must be overcome. These
barriers include, but are not limited to lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc)
to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc) to meet the
mobility needs present in the area.
The approved Master Plan identified a series of financial and management tools necessary to overcome
these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan
is the use of Tax Increment Reinvestment Zones (TIRZ). Staff proposed the establishment of two TIRZ in the
District.
A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax
increment financing. TIRZs are special zones created to attract new investment to an area. TIRZ help finance
the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements
(tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone.
Established in December 2012, the West Medical District TIRZ #18, encompasses the area near the State
Highway 6/Rock Prairie Road Bridge and includes both The Med Hospital and the Scott & White Hospital.
Development projects in this area include Rock Prairie Road (East and West), Normand Drive Extension, and
other public works.
It is projected that new development in this portion of the District will meet or exceed $117 million over a
twenty year period. This development activity would yield an increment of approximately $8.4 million in tax
proceeds. These proceeds would be used to fund the required improvement projects, either through
repayment of debt or on a “pay as you go” cash basis.
The City of College Station is the only participant in this TIRZ at this time. In FY14, an estimated $73,652 in
ad valorem tax will be collected in the West Medical District TIRZ #18. Interest earnings in the amount of
$1,000 are also estimated. No expenditures are projected for FY14.
167
City of College Station
East Medical District TIRZ No. 19 Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
BEGINNING BALANCE -$ -$ -$ -$ -$
REVENUES
Ad Valorem Tax COCS -$ -$ -$ 1,037$ 1,037$ N/A
Ad Valorem Tax Brazos County - - - - - N/A
Investment Earnings - - - - - N/A
Total Revenues -$ -$ -$ 1,037$ 1,037$ N/A
TOTAL FUNDS AVAILABLE -$ -$ -$ 1,037$ 1,037$ N/A
EXPENDITURES & TRANSFERS
TIRZ #19 Expenditures -$ -$ -$ -$ -$ N/A
Total Expenditures & Transfers -$ -$ -$ -$ -$ N/A
Increase (Decrease) in Fund Balance -$ -$ -$ 1,037$ 1,037$ N/A
Measurement Focus Increase (Decrease)-$
ENDING FUND BALANCE -$ -$ -$ 1,037$ 1,037$
In October of 2012, the City Council approved an amendment of the City’s Comprehensive Plan to include
the College Station Medical District Master Plan. To realize the vision and economic development
opportunities included in the Master Plan, significant barriers to development must be overcome. These
barriers include, but are not limited to lack of basic infrastructure (potable water, fire flow, sanitary sewer, etc)
to serve development in the area and lack of transportation capacity (vehicular, pedestrian, etc) to meet the
mobility needs present in the area.
The approved Master Plan identified a series of financial and management tools necessary to overcome pp g y
these barriers and to maximize the development potential of the area. A key tool identified in the Master Plan
is the use of Tax Increment Reinvestment Zones (TIRZ). Staff proposed the establishment of two TIRZ in the
District.
A TIRZ is a political subdivision of a municipality or county in the state of Texas created to implement tax
increment financing. TIRZs are special zones created to attract new investment to an area. TIRZ help finance
the cost of redevelopment and encourage development in an area. Taxes attributable to new improvements
(tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone.
Established in December 2012, the East Medical District TIRZ #19, encompasses the area east of the State
Highway 6/Rock Prairie Road Bridge and includes most of the undeveloped properties within the District.
Development projects in this area include Rock Prairie Road (East), Barron Road, Lakeway Drive, potable
water, fire flow water supply, greenway trails, sanitary sewer service, and other public works.
It is projected that new development in this portion of the District will meet or exceed $283 million over a
twenty year period. This development activity would yield an increment of approximately $30.8 million in tax
proceeds. These proceeds would be used to fund the required improvement projects, either through
reimbursement to private developers, repayment of issued debt, “pay as you go” basis, or a combination of
these and others.
The City of College Station is the only participant in this TIRZ at this time. In FY14, an estimated $1,037 in ad
valorem tax will be collected in the East Medical District TIRZ #19. No expenditures are projected for FY14.
168
Municipal Court Fee Funds
The College Station Municipal Court collects a number of special fees that are authorized by the Texas
State Legislature. These fees are the Court Technology Fee, Court Security Fee, Efficiency Time
Payment Fee, and Juvenile Case Manager Fee. Other fees collected specifically for child safety are
collected in the General Fund and are used to pay for school crossing guards. These fees are paid by
those who pay tickets at College Station Municipal Court.
These funds are prepared using the modified accrual basis of accounting. This accounting method
realizes revenues when they become measurable and available to finance expenditures for the current
period. Expenditures are recognized when the related fund liability is incurred with the exception of
several items. The full listing of these exceptions can be found in the Financial Policies on page F-1.
Court Technology Fee Fund
The Court Technology Fee Fund revenues can be used to fund technology projects at the Municipal
Court Facility. Projects can include enhancements and improvements to the Municipal Court computer
system and other improvements that involve technology. Defendants convicted of a misdemeanor
offense in the municipal court shall pay a municipal court technology fee of $4.00 in addition to any other
fines, penalties, or court costs required by city ordinance, state, or federal law.
The Court Technology Fee Fund generates revenues from Court Technology fees. Total approved
revenues are $78,118 in FY14. Approved expenditures in the amount of $79,707 will be used for
technology related purchases such as computer hardware and software for court facilities as well as
software training for Municipal Court employees.
Court Security Fee Fund
The Court Security Fee Fund revenues can be used to fund security personnel, security devices and
security services for any building housing a municipal court of the city. Defendants convicted of a
misdemeanor offense in the municipal court shall pay a municipal court building security fee of $3.00 in
addition to any other fines, penalties, or court costs required by city ordinance, state, or federal law.
Approved FY14 fund revenues are $61,205. Approved expenditures are $67,814 for court security
personnel.
Efficiency Time Payment Fee Fund
The Efficiency Time Payment Fee Fund can be used for the purpose of improving the efficiency of the
administration of justice in College Station. The City retains ten percent of the total fee collected from
defendants who are delinquent in payment for more than thirty days for a misdemeanor offense, which
amounts to $2.50. Approved revenues in FY14 total $8,251. Approved expenditures in FY14 include
$4,000 for the printing and distribution of collection notices and computer software. The Efficiency Time
Payment Fee Fund summary is located in the Governmental Funds section of this book.
Juvenile Case Manager Fee Fund
The Juvenile Case Manager Fee Fund revenues are used to fund Juvenile Case Management and the
City’s Teen Court Program. As of June 2011, the Texas legislature has approved the use of these funds
for training, travel, office supplies, and other necessary expenses relating to the position of the juvenile
case manager to be paid from the Juvenile Case Manager Fee Fund. Defendants convicted of a
misdemeanor offense in the municipal court shall pay a juvenile case manager fee of $5.00 in addition to
any other fines, penalties, or court costs required by city ordinance, state, or federal law.
Revenues in the Juvenile Case Manager Fee Fund are estimated to be $93,843 in FY14. Approved FY14
expenditures in the amount of $108,988 will provide funding for the salary and benefits of the Juvenile
Case Manager and the Teen Court Coordinator positions, as well as for related supplies, travel and
training.
169
City of College Station
Court Technology Fee Fund
Fund Summary
9/6/2013 13:47
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Beginning Fund Balance 377,728$ 410,896$ 410,896$ 424,313$ 424,313$
REVENUES
Court Technology Fees 100,676$ 83,500$ 76,500$ 77,265$ 77,265$ -7.47%
Investment Interest 1,718 1,705 1,705 853 853 -49.97%
Total Revenues 102,394$ 85,205$ 78,205$ 78,118$ 78,118$ -8.32%
EXPENDITURES
Court Technology Projects 69,226$ 60,707$ 64,788$ 79,707$ 79,707$ 31.30%
Total Expenditures 69,226$ 60,707$ 64,788$ 79,707$ 79,707$ 31.30%
Increase (Decrease) in Fund Balance 33,168$ 24,498$ 13,417$ (1,589)$ (1,589)$
Ending Fund Balance 410,896$ 435,394$ 424,313$ 422,724$ 422,724$
Court
Technology
Projects
100.00%
Court Technology Fee Fund -Uses
Court
Technology
Fees
98.91%
Investment
Interest
1.09%
Court Technology Fee Fund -
Revenues
170
171
City of College Station
Court Security Fee Fund
Fund Summary
10/4/2013 11:04
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
BEGINNING FUND BALANCE 93,549$ 88,129$ 88,129$ 75,833$ 75,833$
REVENUES
Court Security Fees 59,955$ 67,618$ 57,000$ 61,000$ 61,000$ -9.79%
Investment Interest 423 409 409 205 205 -49.88%
Other - - - - - N/A
Total Revenues 60,378$ 68,027$ 57,409$ 61,205$ 61,205$ -10.03%
EXPENDITURES
Court Security 65,798$ 67,758$ 69,705$ 67,814$ 67,814$ 0.08%
Total Expenditures 65,798$ 67,758$ 69,705$ 67,814$ 67,814$ 0.08%
Increase (Decrease) in Fund Balance (5,420)$ 269$ (12,296)$ (6,609)$ (6,609)$
Measurement Focus Increase (Decrease)-$
Ending Fund Balance 88,129$ 88,398$ 75,833$ 69,224$ 69,224$
Court Security
Fees
99.67%
Investment
Interest
0.33%
Court Security Fee Fund -Sources
Court
Security
100.00%
Court Security Fee Fund -Uses
172
City of College Station
Court Security Fee Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Court Security 65,798$ 67,758$ 69,705$ 67,814$ 67,814$ 0.08%
TOTAL 65,798$ 67,758$ 69,705$ 67,814$ 67,814$ 0.08%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 65,677$ 67,593$ 69,680$ 67,814$ 67,814$ 0.33%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services 121 165 25 - - -100.00%
Capital Outlay - - - - - N/A
TOTAL 65,798$ 67,758$ 69,705$ 67,814$ 67,814$ 0.08%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Court Security 2.00 1.00 1.00 1.00 1.00 0.00%
TOTAL 2.00 1.00 1.00 1.00 1.00 0.00%
173
City of College Station
Juvenile Case Manager Fee Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Beginning Fund Balance 318,202$ 324,723$ 324,723$ 312,957$ 312,957$
REVENUES
Juvenile Case Manager Fees 99,637$ 112,961$ 91,500$ 92,415$ 92,415$ -18.19%
Interest Earnings 1,448 1,442 1,442 1,428 1,428 -0.97%
Total Revenues 101,085$ 114,403$ 92,942$ 93,843$ 93,843$ -17.97%
EXPENDITURES
Operating Expenditures 94,564$ 104,871$ 104,708$ 108,988$ 108,988$ 3.93%
Total Expenditures 94,564$ 104,871$ 104,708$ 108,988$ 108,988$ 3.93%
Increase (Decrease) in Fund Balance 6,521$ 9,532$ (11,766)$ (15,145)$ (15,145)$
Measurement Focus Increase (Decrease)-$
Ending Fund Balance 324,723$ 334,255$ 312,957$ 297,812$ 297,812$
Juvenile Case
Manager Fees
98.48%
Interest
Earnings
1.52%
Juvenile Case Manager Fee Fund -
Sources
Operating
Expenditures
100.00%
Juvenile Case Manager Fee Fund -
Uses
174
City of College Station
Juvenile Case Manager Fee Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Juvenile Case Manager 94,564$ 104,871$ 104,708$ 108,988$ 108,988$ 3.93%
TOTAL 94,564$ 104,871$ 104,708$ 108,988$ 108,988$ 3.93%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 93,192$ 95,371$ 95,508$ 99,488$ 99,488$ 4.32%
Supplies - 1,000 1,000 1,000 1,000 0.00%
Maintenance - - - - - N/A
Purchased Services 1,372 8,500 8,200 8,500 8,500 0.00%
Capital Outlay - - - - - N/A
TOTAL 94,564$ 104,871$ 104,708$ 108,988$ 108,988$ 3.93%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Juvenile Case Manager 1.75 1.75 1.75 1.75 1.75 0.00%
TOTAL 1.75 1.75 1.75 1.75 1.75 0.00%
175
City of College Station
Police Seizure
Fund Summary
10/4/2013 11:08
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Beginning Fund Balance 63,153$ 92,026$ 92,026$ 79,446$ 79,446$
REVENUES
Police Seizure Revenues 46,720$ 26,500$ 20,000$ 20,000$ 20,000$ -24.53%
Investment Earnings 316 290 420 210 210 -27.59%
Other 11,975 - 2,000 2,000 2,000 N/A
Total Revenues 59,011$ 26,790$ 22,420$ 22,210$ 22,210$ -17.10%
EXPENDITURES
Police Seizure Programs 30,138$ 40,000$ 35,000$ 40,000$ 40,000$ 0.00%
Total Expenditures 30,138$ 40,000$ 35,000$ 40,000$ 40,000$ 0.00%
Increase (Decrease) in Fund Balance 28,873$ (13,210)$ (12,580)$ (17,790)$ (17,790)$
Measurement Focus Increase (Decrease)-$
Ending Fund Balance 92,026$ 78,816$ 79,446$ 61,656$ 61,656$
This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues when they become
measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is
incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1.
The Police Seizure Fund accounts for items received by the City through the Police Department as a result of criminal investigations.
These funds are used for one-time equipment and other purchases to assist in police activities.
Police Seizure Fund revenues are estimated to be $22,210 in FY14. Expenditures of $40,000 are approved in FY14. The FY14 ending
fund balance is anticipated to decrease 22.4% when compared to the FY13 estimated ending fund balance. This is due to an increase in
the FY12 and FY13 Approved Budgets and FY14 Approved Budget for one-time equipment purchases. In the future, annual expenditure
estimates are anticipated to decrease to approximately $27,000.
Police Seizure
Revenues
98.96%
Investment
Earnings
1.04%
Police Seizure Fund -Sources
Police Seizure
Programs
100.00%
Police Seizure Fund -Uses
176
177
=now()
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget From
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Lot Sales 277,121$ 261,180$ 268,167$ 298,853$ 298,853$ 14.42%
Investment Earnings 5,159 7,500 7,500 5,000 5,000$ (33.33%)
Total Revenues 282,280$ 268,680$ 275,667$ 303,853$ 303,853$ 13.09%
EXPENDITURES
Debt Service Transfer -$ -$ -$ 196,058$ 196,058$ N/A
Total Expenditures -$ -$ -$ 196,058$ 196,058$ N/A
Increase/Decrease in Fund Balance 282,280$ 268,680$ 275,667$ 107,795$ 107,795$
Beginning Fund Balance 1,032,576$ 1,314,856$ 1,314,856$ 1,590,523$ 1,590,523$
Ending Fund Balance 1,314,856$ 1,583,536$ 1,590,523$ 1,698,318$ 1,698,318$
City of College Station
Memorial Cemetery Fund
Fund Summary
Lot Sales
98.35%
Memorial Cemetery Fund -
Sources
This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when they become
measurable and available to finance expenditures of the current period. Expenditures are recognized when the related fund liability is
incurred with the exception of several items. The full listing of these exceptions can be found in the Financial Policies on page F-1.
The Memorial Cemetery Fund is a Special Revenue Fund that accounts for two thirds of the sales of cemetery lots and other revenues
that are accrued through the new Memorial Cemetery, which includes the Aggie Field of Honor. For FY14, approved revenue earnings
are $303,853. Revenues are from the sale of lots at the new site and from investment earnings. The revenue estimates include an
increase in the plot costs of both the Aggie Field of Honor plots and the Municipal plots.
A transfer to the Debt Service Fund, in the amount of $196,058, is included in the FY14 approved expenditure budget. This represents
one-quarter of the total debt service related to the Memorial Cemetery. In FY14, one-quarter of the Memorial Cemetery debt service will
come from the Memorial Cemetery Fund and three-quarters of the payment will come from the Debt Service Fund. FY14 will be the first
year that a portion of the Memorial Cemetery debt service payment is covered by the Memorial Cemetery Fund. The portion of the debt
service to be covered by the Memorial Cemetery Fund is forecasted to increase in future years, but the Memorial Cemetery Fund will
continue to be monitored in future years to ensure that this can be supported. The Operations and Maintenance costs associated with
the Memorial Cemetery Fund are included in the General Fund Parks and Recreation Department budget.
Investment
Earnings
1.65%
178
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY 14 121,250$ 74,808$ 196,058$ 3,363,352$
FY 15 169,602 93,131 262,733 3,242,102
FY 16 232,500 129,281 361,781 3,072,500
FY 17 177,500 119,746 297,246 2,840,000
FY 18 185,000 111,958 296,958 2,662,500
FY 19 195,000 104,367 299,367 2,477,500
FY 20 205,000 96,225 301,225 2,282,500
FY 21 217,500 87,484 304,984 2,077,500
FY 22 230,000 78,089 308,089 1,860,000
FY 23 237,500 68,133 305,633 1,630,000
FY 24 250,000 57,598 307,598 1,392,500
FY 25 267,500 46,064 313,564 1,142,500
FY 26 280,000 33,702 313,702 875,000
FY 27 295,000 20,623 315,623 595,000
FY 28 280,000 7,383 287,383 300,000
FY 29 20,000 460 20,460 20,000
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
MEMORIAL CEMETERY FUND SUPPORTED*
GOB & CO SERIES
$300,000
$350,000
$400,000
DEBT SERVICE FUND PRINCIPAL AND INTEREST
*These amounts do not reflect all of the Memorial Cemetery related debt service. The
above amounts reflect one-quarter of the debt service as being paid from the
Memorial Cemetery Fund in FY14, one-third in FY15 and and one-half of the debt
service as being paid from the Memorial Cemetery Fund through FY16 - FY29. The
balance of the debt service is projected to be paid out of the Debt Service Fund. This
will be evaluated on a annual basis and will be adjusted accordingly based on the
financial condition of the Memorial Cemetery Fund and Debt Service Fund.
$‐
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000 FY 14FY 16FY 18FY 20FY 22FY 24FY 26FY 28PRINCIPAL INTEREST
179
=(now)
9/6/13 1:49 PM
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget From
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Lot Sales 133,022$ 128,641$ 132,083$ 147,197$ 147,197$ 14.42%
Investment Earnings 2,070 3,000 2,500 2,000 2,000 -33.33%
Total Revenues 135,092$ 131,641$ 134,583$ 149,197$ 149,197$ 13.34%
EXPENDITURES
Advertising -$ 10,000$ 1,000$ 10,000$ 10,000$ 0.00%
Other 1,672 - - - - N/A
Total Expenditures 1,672$ 10,000$ 1,000$ 10,000$ 10,000$ 0.00%
Increase/Decrease in Fund Balance 133,420$ 121,641$ 133,583$ 139,197$ 139,197$
Beginning Fund Balance 407,499$ 540,919$ 540,919$ 674,502$ 674,502$
Ending Fund Balance 540,919$ 662,560$ 674,502$ 813,699$ 813,699$
City of College Station
Memorial Cemetery Endowment Fund
Fund Summary
This fund is prepared on the modified accrual basis of accounting. Under this basis, revenues are recognized when
they become measurable and available to finance expenditures of the current period. Expenditures are recognized
when the related fund liability is incurred with the exception of several items. The full listing of these exceptions can
be found in the Financial Policies on page F-1.
The Memorial Cemetery Endowment Fund is Special Revenue Fund that accounts for one third of cemetery lot sales
that are accrued through the Memorial Cemetery. For FY14, approved revenues are $149,197. The revenue
estimates include an increase in the plot costs of both the Aggie Field of Honor plots and the Municipal plots.
Revenues are projected to come from the sale of lots at the new site and from interest earnings. FY14 approved
expenditures are $10,000 for continuing marketing efforts of the cemetery.
Lot Sales
98.66%
Investment
Earnings
1.34%
Memorial Cemetery Endowment
Fund -Sources
Advertising
100.00%
Memorial Cemetery Endowment
Fund -Uses
180
9/9/2013 8:57
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Beginning Fund Balance 1,709,165$ 1,762,579$ 1,762,579$ 1,776,579$ 1,776,579$
REVENUES
Sale of Cemetery Lots 45,454$ 5,000$ 7,000$ 2,500$ 2,500$ -50.00%
Investment Income 7,714 8,000 8,000 4,000 4,000 -50.00%
Other 338 - (1,000) - - N/A
Total Revenues 53,506$ 13,000$ 14,000$ 6,500$ 6,500$ -50.00%
Total Funds Available 1,762,671$ 1,775,579$ 1,776,579$ 1,783,079$ 1,783,079$ 0.42%
EXPENDITURES & TRANSFERS
Other 92$ -$ -$ -$ -$ N/A
Total Expenditures & Transfers 92$ -$ -$ -$ -$ N/A
Increase in Fund Balance 53,414$ 13,000$ 14,000$ 6,500$ 6,500$
Ending Fund Balance 1,762,579$ 1,775,579$ 1,776,579$ 1,783,079$ 1,783,079$
City of College Station
Texas Avenue Cemetery Endowment Fund
Fund Summary
This fund is budgeted using the modified accrual basis of accounting. Under this basis, revenues are recognized when they
become measurable and available to finance expenditures of the current period. Expenditures are recognized when the
related fund liability is incurred with the exception of several items. The full listing of these exceptions can be found in the
Financial Policies on page F-1.
The Texas Avenue Cemetery Endowment Fund is a Special Revenue Fund that accounts for sales of cemetery lots and other
revenues that are accrued through the College Station Cemetery on Texas Avenue. No expenditures are budgeted in this
fund for FY14. The Operations and Maintenance costs associated with the Texas Avenue Cemetery are included in the
General Fund Parks and Recreation Department budget.
For FY14, revenues are budgeted at $6,500. The College Station Cemetery on Texas Avenue has few spaces remaining for
sale and, therefore, revenues are projected to decrease.
Sale of Cemetery
Lots
38.46%
Investment Income
61.54%
Texas Avenue Cemetery Endowment Fund -Sources
181
City of College Station
Public, Educational and Governmental (PEG) Access Channel Fee Fund
Fund Summary
10/7/2013 15:01
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Beginning Fund Balance -$ -$ -$ -$ -$
REVENUES
Cable Franchise Fees -$ -$ -$ 44,000$ 44,000$ 0.00%
Trsf from Gen'l Fund (EG Fee Balance)- - - 233,840 233,840
Investment Earnings - - - 450 450
Total Revenues -$ -$ -$ 278,290$ 278,290$ 0.00%
Total Funds Available -$ -$ -$ 278,290$ 278,290$
EXPENDITURES & TRANSFERS
City Secretary - Broadcasting -$ -$ -$ 4,980$ 4,980$ 0.00%
Public Comm. - Prof Services - - - 10,140 10,140 0.00%
Public Comm. - Broadcasting - - - 30,000 30,000 0.00%
Public Comm.- Projects - - - 20,000 20,000 0.00%
Trsf Out-Council Chambers AV Upgr - - - 49,263 49,263 0.00%
Total Expenditures & Transfers -$ -$ -$ 114,383$ 114,383$ 0.00%
Increase (Decrease) in Fund Balance -$ -$ -$ 163,907$ 163,907$
Measurement Focus Increase (Decrease)-$
Ending Fund Balance -$ -$ -$ 163,907$ 163,907$
Trsf from
Gen'l Fund
(EG F
PEG Fee Fund - Sources
PC Projects
17 49%
Council
Chambers AV
Upgr
43.07%
PEG Fee Fund - Uses
Cable
Franchise
Fees
15.81%
(EG Fee
Balance)
84.03%
Investment
Earnings
0.16%
City Secretary
Broadcasting
4.35%
PC Prof
Services
8.86%
PC
Broadcasting
26.23%
17.49%
Public, Education and Government (PEG) Access Channel funds are collected in an amount equal to $0.15 per cable
services customer, per month. These funds may be used for educational and governmental broadcasting on Channel
19. Channel 19 provides unique programming that addresses the needs and interests of the citizens of College
Station and its surrounding community. This includes information on City Council and Planning & Zoning meetings,
development projects, special events, job opportunities, and many other pertinent issues and notices.
This fund is prepared using the modified accrual basis of accounting. This accounting method recognizes revenues
when they become measurable and available to finance expenditures of the current period. Expenditures are
recognized when the related fund liability is incurred with the exception of several items. The full listing of these
exceptions can be found in the Financial Policies on page F-1.
While the PEG Fee has been collected for a number of years in the General Fund, the PEG Fee Fund will be
established in FY14 due to changes in legislative requirements. The balance of the PEG fees collected in prior years
($233,840) will be transferred from the General Fund into the PEG Fee Fund at the beginning of FY14. Approved
FY14 PEG Fee Fund revenues are $44,000. Expenditures of $114,383 are approved in FY14. These expenditures
include various broadcasting upgrades as well as upgrades to the audio/video capabilities in the city council
chambers.
182
183
Special Revenue
Capital Improvement Projects
These funds are budgeted using the modified accrual basis of accounting. Under this basis, revenues are
recognized when they become measurable and available to finance expenditures of the current period.
Expenditures are recognized when the related fund liability is incurred with the exception of several items. The full
listing of these exceptions can be found in the Financial Policies.
SPECIAL REVENUE CAPITAL PROJECTS
Below are descriptions of the special revenue capital projects included in the FY14 Approved Budget. The funds
expended on these projects are considered significant and non-routine.
Park Land Dedication Capital Improvement Projects
The Park Land Dedication Funds account for the receipt and expenditure of funds received by the City from
residential land developers who dedicate land, or money in lieu of land, for use in the development of
neighborhood parks in residential areas. The projects in the Park Land Dedication Capital Improvement Projects
Funds are funded using the dedicated park land funds. Park Land dedication funds must be used for the
development of parks within the zone to which the funds are dedicated. In FY14, expenditures for Park Land
Dedication projects are estimated at $3,062,500 for projects that are anticipated to be completed in the various
park zones.
In Park Land Zone 1, funds in the amount of $400,000 are budgeted to be transferred to the Neighborhood Parks
Revolving Fund project within the Parks Capital Improvement Projects Fund. Funds in the Neighborhood Parks
Revolving Fund project are used for acquiring properties for neighborhood parks in advance of development in
park land zones that do not have sufficient funds to use to purchase the land. As the development occurs and
funds get contributed to a particular Park Land Zone, the Park Land Zone will reimburse the Neighborhood Parks
Revolving Fund so more park land can be purchased. By purchasing land ahead of development, the City is able
to acquire land that is more suitable for neighborhood parks and at a lower cost than may be available after
development occurs. In FY09 and FY11, funds from the Neighborhood Parks Revolving Fund project were used
to purchase park land Northgate, which is in Park Land Zone 1. At that time, Park Land Zone 1 did not have
sufficient funds to purchase the land. As the recent development has occurred in Northgate, contributions have
been received in Park Land Zone 1 for the purchase of neighborhood park land. As the purchase of the Park Land
has already occurred with funds from the Neighborhood Parks Revolving Fund, it is projected that $400,000 be
transferred from Park Land Zone 1 to reimburse the Neighborhood Parks Revolving Fund for funds that were
expended previously on the park land in Northgate.
Other specific projects for which FY14 Park Land Dedication estimates are projected include $30,000 for the
purchase of a playscape at Parkway Park; $10,000 for the installation of four exercise stations at Sandstone
Park; an additional $21,000 in Community Park Land Zone B for the purchase of two swing sets and the
surfacing replacement at Bee Creek Park; and $16,500 is included for the purchase of a swing set and the
surfacing replacement at Thomas Park. Additional funds are budgeted in a number of Park Land zones but
these funds have not yet been obligated to specific projects. These funds are available to be used for projects that
arise throughout the year within the applicable zones. Funds not used in the fiscal year will carry over to future
fiscal years.
Drainage Capital Improvement Projects
Drainage capital projects are funded by revenue generated through a drainage utility fee that is collected from
residential and commercial utility users. Significant projects include a projected FY14 estimate of $376,735 for
Greenways Land Acquisition throughout the City. The City’s Greenways Master Plan calls for future trail
development in urban and suburban greenways. The funds for this project were from prior years’ debt issue and
the FY14 projected expenditures account for the use of the balance of this debt. $200,000 is included for Minor
Drainage Improvement projects. These funds are used for minor unscheduled drainage projects that may arise
throughout the fiscal year. An estimated $251,000 is included in FY14 for Phase II of Erosion Control in the
Wolf Pen Creek Trail Area. Bank stabilization measures will be designed and constructed to protect the trails,
irrigation, benches and other improvements in the upper trails area from erosion. Expenditures in the amount of
$255,250 are included in the FY14 Approved Budget for the Southland Drainage Improvements project. This
project is for the design of flood mitigation measures along Bee Creek Tributary B. Reshaping of the existing
channel will prevent localized flooding that occurs at the east end of Southland Street. As part of the project, a
184
waterline will be extended from the boundary of the Copper Creek development and connected to the existing 6"
waterline in the Parkway Circle Apartments complex. It is anticipated that the Drainage Master Plan will be
completed in the near future. The results of the study will be an inventory of existing infrastructure and a twenty
(20) year maintenance and infrastructure improvement plan for those portions of the drainage basins that lie
within the city limits. The plan will form the foundation for future infrastructure projects.
Additional O&M Costs
In some situations, the O&M cost of a project is minimal and can be absorbed by the City department that is
benefiting the most from the project. In other situations, the O&M cost is more significant and funding for these
additional expenses is addressed through the Service Level Adjustment (SLA) process. In these situations, SLAs
are submitted for the O&M needs of the capital projects and funding is considered as part of the budget process
(i.e. for additional personnel). In some situations, the anticipated O&M cost is added to the base budget (i.e.
additional budget for utility costs).
Funds have been included in the FY14 Approved Parks and Recreation base budget for estimated O&M costs
associated with the new synthetic fields that are planned for construction at Veterans Park. These funds will be
used for utility costs associated with the lighting of the fields and for costs associated with maintaining the fields.
The estimated annual O&M for these fields is $25,000. In addition, budget is included for O&M costs that are
anticipated for Southwest Park.
Departments are expected to consider the impact of current and planned capital improvement projects on
operations and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans
that are completed by all City departments. Projections as to the impact of capital projects on O&M budgets that
are included in the Strategic Business Plans are used by the Finance Office in financial forecasting.
In addition to the budget included for FY14, O&M estimates are included in the financial forecasts for projects that
are expected to be completed in the next five years. A more detailed sheet at the end of this section reflects the
estimated O&M costs associated with the special revenue capital projects. It is anticipated that the availability of
funding for the O&M costs will be limited in upcoming years. Therefore, departments will continue to evaluate
current operations before increases in budget will be approved. Recommendations may also be made to delay
projects for which O&M funding does not exist.
185
GENERAL GOVERNMENT
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 12-13 FY 13-14
NUMBER AMOUNT THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:2,417,808$ 2,803,144$
ADDITIONAL RESOURCES:
CONTRIBUTIONS 300,000$ 300,000$
INVESTMENT EARNINGS 10,000 10,000
INTRAGOVERNMENTAL TRANSFERS - -
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 310,000$ 310,000$
TOTAL RESOURCES AVAILABLE 2,727,808$ 3,113,144$
PARK LAND DEDICATION FUND
ZONE 1 PARK PK0051 400,000 - - 400,000
ZONE 2 PARK PK0052 12,000 - 42,000 12,000
PARKWAY PARK PLAYSCAPE PK1401 30,000 30,000
ZONE 3 PARK PK0053 84,000 - - 84,000
ZONE 4 PARK PK0054 - - - -
CARTER CROSSING PARK PK1202 30,000 36,000 - -
ZONE 5 PARK PK0055 - - -
ZONE 6 PARK PK0056 15,000 - - 15,000
SOUTHWEST PARK DEVELOPMENT PK0806 343,000 268,000 75,000
ZONE 7 PARK PK0057 200,000 - 180,000 200,000
ZONE 8 PARK PK0058 14,000 - 20,000 14,000
SANDSTONE PARK EXERCISE STATIONS PK1402 10,000 - 10,000
ZONE 9 PARK PK0059 22,000 - 2,000 22,000
ZONE 10 PARK PK0060 348,000 - 340,000 348,000
ZONE 11 PARK PK0061 - - - -
ZONE 12 PARK PK0824 24,000 - 24,000 24,000
ZONE 13 PARK PK0807 89,000 - 60,000 89,000
ZONE 14 PARK PK0717 77,000 - 77,000 77,000
BUDGET APPROPRIATIONS
ZONE 15 PARK PK0808 725,000 - 700,000 725,000
ZONE 24 PARK PK1205 15,000 - 15,000 15,000
COMMUNITY PARK ZONE A PK1304 165,000 - 110,000 165,000
COMMUNITY PARK ZONE B PK1203 400,000 - 300,850 400,000
BEE CREEK PK SWING SET & RESURFACE PK1403 21,000 - 21,000
COMMUNITY PARK ZONE C PK1204 395,000 - 23,000 395,000
THOMAS PARK SWING SET & RESURFACE PK1404 16,500 - - 16,500
CLOSED PROJECTS 399,150 -
CAPITAL PROJECTS SUBTOTAL 2,368,000$ 3,062,500$
OTHER - -
GENERAL & ADMIN. CHARGES 24,627 20,042
TOTAL EXPENDITURES 2,392,627$ 3,082,542$
Measurement Focus Increase (Decrease)
ENDING FUND BALANCE:335,181$ 30,602$
186
GENERAL GOVERNMENT
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
2,257,091$ 3,175,217$ 2,803,144$ 30,602$ 65,602$ 50,602$ 35,602$ 20,602$
1,217,580$ 300,000$ 300,000$ 50,000$ -$ -$ -$ -$
12,500 10,000 10,000 5,000 5,000 5,000 5,000 5,000
- - - - - - - -
18 - - - - - - -
1,230,098$ 310,000$ 310,000$ 55,000$ 5,000$ 5,000$ 5,000$ 5,000$
3,487,189$ 3,485,217$ 3,113,144$ 85,602$ 70,602$ 55,602$ 40,602$ 25,602$
- - - 400,000 - - - - -
- - - 12,000 - - - - -
- - - 30,000 - - - - -
- - - 84,000 - - - - -
- - - - - - - - -
- - 30,000 - - - - - -
- - - - - - - - -
- - - 15,000 - - - - -
38,677 24,743 279,580 - - - - - -
- - - 200,000 - - - - -
- - 14,000 - - - - -
- - - 10,000
- - - 22,000 - - - - -
- - - 348,000 - - - - -
- - - - - - - - -
- - - 24,000 - - - - -
- - - 89,000 - - - - -
- - - 77,000 - - - - -
PROJECTED EXPENDITURES
- - - 725,000 - - - - -
- - - 15,000 - - - - -
- - - 165,000 - - - - -
- - - 400,000 - - - - -
- - - 21,000 - - - - -
- - - 395,000 - - - - -
- - - 16,500 - - - - -
269,645 339,257
38,677$ 294,388$ 648,837$ 3,062,500$ -$ -$ -$ -$ -$
- - - - -
26,373 24,627 20,042 20,000 20,000 20,000 20,000 20,000
320,761$ 673,464$ 3,082,542$ 20,000$ 20,000$ 20,000$ 20,000$ 20,000$
8,789$ (8,609)$
3,175,217$ 2,803,144$ 30,602$ 65,602$ 50,602$ 35,602$ 20,602$ 5,602$
187
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY12-13 FY13-14
NUMBER AMOUNT THROUGH FY12 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:2,519,089$ 2,320,202$
ADDITIONAL RESOURCES:
UTILITY REVENUES 2,009,400$ 2,047,200$
INTEREST ON INVESTMENTS 10,000 7,000
BOND PROCEEDS - -
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS - -
TRANSFERS OUT - -
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 2,019,400$ 2,054,200$
TOTAL RESOURCES AVAILABLE 4,538,489$ 4,374,402$
DRAINAGE CAPITAL
GREENWAYS PROJECTS SD9903 3,640,000$ 3,640,000 - -
MINOR DRAINAGE IMPROVEMENTS SD1401 ANNUAL - 110,000 200,000
WOLF PEN CREEK EROSION CONTROL - PH II SD1302 370,000$ - 370,000 -
SOUTHLAND DRAINAGE IMPROVEMENTS SD1402 255,250$ - - 255,250
CLOSED PROJECTS 107,000
CAPITAL G&A 136,434 186,623
CAPITAL PROJECTS SUBTOTAL 723,434$ 641,873$
DRAINAGE OPERATIONS
DRAINAGE INSPECTION (PLANNING & DEV SERVICES) ANNUAL 77,714 75,517
DRAINAGE MAINTENANCE OPERATIONS (PUBLIC WORKS)ANNUAL 990,512 1,015,017
SLA's - 135,000
STREET SWEEPING 113 982
BUDGET APPROPRIATIONS
STREET SWEEPING - 113,982
MOSQUITO ABATEMENT 7,200 7,200
BEE CREEK MITIGATION MONITORING/REPORTING (SD0902)28,268 13,000
-
TRANSFERS OUT - 100,000
OTHER - -
GENERAL & ADMIN. 311,973 188,846
TOTAL EXPENDITURES 2,139,101$ 2,290,435$
Measurement Focus Increase (Decrease)
ENDING FUND BALANCE: 2,399,388$ 2,083,967$
188
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2013-2014 THROUGH FISCAL YEAR 2018-2019
PROJECT
EXPENDITURES FY 11-12 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY11 ACTUAL FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18 FY 18-19
2,880,450$ 3,204,513$ 2,320,202$ 1,456,232$ 1,595,247$ 1,748,540$ 1,916,511$ 2,099,514$
1,951,924$ 1,987,554$ 2,047,200$ 2,108,600$ 2,171,900$ 2,237,100$ 2,304,200$ 2,373,300$
13,115 14,000 7,000 5,000 6,000 7,000 8,000 8,000
- - - - - - - -
- - - - - - - -
13,473 - - - - - - -
- - - - - - - -
23 - - - - - - -
1,978,535$ 2,001,554$ 2,054,200$ 2,113,600$ 2,177,900$ 2,244,100$ 2,312,200$ 2,381,300$
4,858,985$ 5,206,067$ 4,374,402$ 3,569,832$ 3,773,147$ 3,992,640$ 4,228,711$ 4,480,814$
2,851,076 35,454 376,735 376,735 - - - - -
- - 110,000 200,000 200,000 200,000 200,000 200,000 200,000
- - 119,000 251,000 - - - - -
- - 255,250 - - - - -
205,927 752,933
160,510 136,434 186,623 192,222 197,989 203,929 210,047 216,348
401,891$ 1,495,102$ 1,269,608$ 392,222$ 397,989$ 403,929$ 410,047$ 416,348$
76,615 79,458 75,517 77,783 80,116 82,519 84,995 87,545
842,434 946,077 1,015,017 1,045,468 1,076,832 1,109,136 1,142,411 1,176,683
- - 135,000 40,000 41,200 42,436 43,709 45,020
113 982 117 401 120 924 124 551 128 288 132 136
PROJECTED EXPENDITURES
- - 113,982 117,401 120,924 124,551 128,288 132,136
- 7,200 7,200 7,200 7,200 7,200 7,200 7,200
12,732 28,268 13,000 - - - - -
- - 100,000 100,000 100,000 100,000 100,000 100,000
454 - - - - - - -
330,845 311,973 188,846 194,511 200,347 206,357 212,548 218,924
1,664,971$ 2,868,078$ 2,918,170$ 1,974,585$ 2,024,607$ 2,076,129$ 2,129,197$ 2,183,857$
$10,499 ($17,787)
3,204,513$ 2,320,202$ 1,456,232$ 1,595,247$ 1,748,540$ 1,916,511$ 2,099,514$ 2,296,957$
189
City of College Station
Drainage Utility Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Civil Engineering 76,615$ 77,714$ 79,458$ 75,517$ 210,517$ 170.89%
Drainage Maintenance 842,434 997,712 946,077 1,015,017 1,015,017 1.73%
TOTAL 919,049$ 1,075,426$ 1,025,535$ 1,090,534$ 1,225,534$ 13.96%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 603,403$ 755,875$ 703,994$ 759,752$ 759,752$ 0.51%
Supplies 87,058 95,797 97,550 92,991 92,991 -2.93%
Maintenance 107,928 99,515 99,515 109,299 109,299 9.83%
Purchased Services 120,660 124,239 124,476 128,492 263,492 112.08%
Capital Outlay - - - - - N/A
TOTAL 919,049$ 1,075,426$ 1,025,535$ 1,090,534$ 1,225,534$ 13.96%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Civil Engineering*- 1.00 1.00 1.00 1.00 0.00%
Drainage Maintenance*- 13.00 14.00 14.00 14.00 0.00%
TOTAL - 14.00 15.00 15.00 15.00 0.00%
*Drainage Civil Engineering and Drainage Maintenance began being paid directly out of the Drainage Fund in FY12.
Service Level Adjustments One-Time Recurring Total
35,000$ -$ 35,000$
60,000 40,000 100,000
Drainage SLA Totals 95,000$ 40,000$ 135,000$
Unified Stormwater Design Guidelines
Floodplain Mgmt/Streamflow Stations
190
Projected Projected Projected Projected Projected Projected
FY14 FY15 FY16 FY17 FY18 FY19 Comments
Parkland Dedication Projects
Southwest Park 6,342$ 6,532$ 6,728$ 6,930$ 7,138$ 7,352$ Maintenance, supplies and utility
costs
Parkland Projects Totals 6,342$ 6,532$ 6,728$ 6,930$ 7,138$ 7,352$
Hotel Tax Fund Projects
Veterans Park Synthetic Fields 25,000$ 25,750$ 26,523$ 27,318$ 28,138$ 28,982$ $10,000 for field maintenance and
$15,000 for electric utility costs
Hotel Tax Fund Projects Totals 25,000$ 25,750$ 26,523$ 27,318$ 28,138$ 28,982$
Community Development (CD) Fund Projects
Dominik #1 - George Bush to Gables -$ 227$ 234$ 241$ 248$ 255$ General Sidewalk Maintenance
Southland Street Sidewalks - 492 507 522 538 554 General Sidewalk Maintenance
Westridge & San Pedro Sidewalks - 342 352 363 374 385 General Sidewalk Maintenance
Dominik #2 - Texas to George Bush - 494 509 524 540 556 General Sidewalk Maintenance
Dominik #3 - Stallings to Munson - 508 523 539 555 572 General Sidewalk Maintenance
Park Place ADA Sidewalks - 150 155 159 164 169 General Sidewalk Maintenance
CD Fund Projects Totals -$ 2,213$ 2,279$ 2,348$ 2,418$ 2,491$
Total Estimated O&M Costs 31,342$ 34,495$ 35,530$ 36,596$ 37,694$ 38,825$
Special Revenue Funds Capital Improvement Projects
Estimated Operations and Maintenance Costs*
*The Operations and Maintenance costs reflected above are estimates based on anticipated costs associated with each project. In some situations, the O&M cost of
a project is minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations, the O&M cost is more significant and
funding for these additional expenses is addressed through the Service Level Adjustment (SLA) process. As the projects become better defined, the O&M estimates
may be revised.
191
192
Insurance Funds
The City of College Station is partially self-insured for property casualty and general liability, workers’
compensation and unemployment compensation. The City became self-funded for employee and dependent
health care in January 2004. The current program is administered by Blue Cross/Blue Shield. These Insurance
Funds are accounted for as Internal Service Funds.
Actuarially-based charges are made to each of the operating funds using relevant bases (i.e., health insurance is
charged monthly per full-time participating employee, while unemployment and worker’s compensation are
charged as a percentage of gross salary). This method of funding allows the City to more accurately reflect the
costs of claims against the various funds and to minimize potential risks.
For financial statement reporting, Insurance Funds (Internal Service Funds) are reported using the economic
resources measurement focus and the accrual basis of accounting. The Insurance Funds (Internal Service
Funds) are budgeted using the modified accrual basis of accounting and the current financial resources
measurement focus. The budget measures the net change in working capital (current assets less current
liabilities). The measurement focus adjustment to arrive at Actual 2012 Working Capital is necessary because the
insurance funds’ (internal service funds’) working capital results from using the economic resources measurement
focus and the accrual basis of accounting for financial reporting purposes.
Property & Casualty Insurance Fund
Budgeted premiums are based on the actual amounts charged to departments to cover the C ity’s Property and
Casualty costs. $1,038,561 is approved in FY14 for premium revenue. Approved investment earnings are $2,846
and other revenues, including subrogation, are projected to be $30,000. The total approved revenues for the
Property & Casualty Insurance Fund are $1,071,407. Approved expenditures in this fund are $963,098 and
include a one-time SLA, in the amount of $6,452, for security upgrades to City Hall. The costs associated with
this SLA are non-departmental expenditures; therefore the SLA is not reflected on the Department Summary.
Employee Benefits Fund
Approved revenues in the Employee Benefits Fund are $9,103,777. Increased City and employee contributions
have been necessary over the last few years to help offset rising claims costs. As a result, the City began offering
two health care plan options. Each plan has a unique deductible and copayment. These plan changes were put
in place to help control rising health care costs. FY14 expenditures are based on estimates of future claims,
premiums, and other miscellaneous costs. The approved expenditures for the Employee Benefits Fund are
$8,292,666. The FY14 Approved Budget includes two SLAs. The first SLA is for the addition of one full-time
Human Resources Specialist position in the amount of $64,864. Only the recurring costs for salary and benefits
are included in the Benefits Funds, in the amount of $61,027. The second SLA, in the amount of $26,275, will be
used to fund the recurring costs related to the new online Benefits Enrollment System – this was purchased in
FY13 for employee benefits enrollment for calendar-year 2014.
Workers’ Compensation Insurance Fund
Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Workers
Compensation costs. In FY14, approved revenues are $530,500 and approved expenditures are $646,352.
Unemployment Insurance Fund
Revenues in this fund are collected based as a percentage of each employee’s salary. Total FY14 approved
revenues, including premium costs and investment earnings, are $31,100. Claims costs are anticipated to slightly
increase in FY14 and approved expenditures are $61,200.
193
City of College Station
Property & Casualty Insurance Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Premiums 1,449,680$ 985,762$ 989,106$ 1,038,561$ 1,038,561$ 5.36%
Investment Earnings 4,285 2,525 5,527 2,846 2,846 12.71%
Other (including Subrogation)241,298 285,000 340,000 30,000 30,000 -89.47%
Total Revenues 1,695,263$ 1,273,287$ 1,334,633$ 1,071,407$ 1,071,407$ -15.86%
EXPENDITURES AND TRANSFERS
Administration 60,765$ 85,082$ 87,000$ 83,627$ 83,627$ -1.71%
Professional Services 16,862 11,025 10,800 11,550 11,550 4.76%
Defense Costs 442,928 350,000 225,000 225,000 225,000 -35.71%
Third Party Administration Fees 29,499 27,300 30,000 28,600 28,600 4.76%
Claims 272,378 250,000 250,000 125,000 125,000 -50.00%
Legal Settlements 70,000 - 385,000 100,000 100,000 N/A
Premiums 237,650 249,533 239,000 361,800 361,800 44.99%
Other Non-Operating 18,550 320,965 325,965 21,069 27,521 -91.43%
Total Operating Expenses & Transfers 1,148,632$ 1,293,905$ 1,552,765$ 956,646$ 963,098$ -25.57%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 546,631$ (20,618)$ (218,132)$ 114,761$ 108,309$
Measurement Focus Increase (Decrease)28,633$
Beginning Working Capital, accrual basis of
accounting 190,554$ 765,818$ 765,818$ 547,686$ 547,686$
Ending Working Capital, accrual basis of
accounting 765,818$ 745,200$ 547,686$ 662,447$ 655,995$
Premiums
96.93%
Investment
Earnings
0.27%
Other
(including
Subrogation)
2.80%
Property & Casualty Insurance Fund -
Sources
Administration
8.68%
Professional
Services
1.20%
Defense Costs
23.36%
Third Party
Administration
Fees
2.97%
Claims
12.98%
Legal
Settlements
10.38%
Premiums
37.57%
Other Non-
Operating
2.86%
Property & Casualty Insurance Fund -
Uses
194
City of College Station
Property & Casualty Insurance Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Property & Casualty 77,627$ 96,107$ 97,800$ 95,177$ 95,177$ -0.97%
TOTAL 77,627$ 96,107$ 97,800$ 95,177$ 95,177$ -0.97%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 60,765$ 85,082$ 87,000$ 83,627$ 83,627$ -1.71%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services 16,862 11,025 10,800 11,550 11,550 4.76%
Capital Outlay - - - - - N/A
TOTAL 77,627$ 96,107$ 97,800$ 95,177$ 95,177$ -0.97%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Property & Casualty 1.5 1.0 1.0 1.0 1.0 0.00%
TOTAL 1.5 1.0 1.0 1.0 1.0 0.00%
195
City of College Station
Employee Benefits Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
City Contribution 6,750,823$ 7,491,674$ 7,379,765$ 7,353,812$ 7,353,812$ -1.84%
Employee Contribution 1,496,449 1,631,169 1,689,515 1,689,515 1,689,515 3.58%
COBRA Premiums 27,935 10,201 25,000 25,000 25,000 145.07%
Other Operating Revenues 25,603 32,000 20,000 20,000 20,000 -37.50%
Investment Earnings 26,370 17,675 30,000 15,450 15,450 -12.59%
Total Revenues 8,327,180$ 9,182,719$ 9,144,280$ 9,103,777$ 9,103,777$ -0.86%
EXPENDITURES & TRANSFERS
Administration 78,251$ 77,550$ 88,115$ 432$ 87,734$ 13.13%
Administration Fees 533,499 559,244 560,156 587,905 587,905 5.12%
Claims 5,176,182 7,625,193 5,907,085 6,379,651 6,379,651 -16.33%
Premiums 973,349 1,181,130 989,186 1,030,911 1,030,911 -12.72%
General & Administrative Transfers 54,320 62,375 62,375 62,375 62,375 0.00%
Professional Services 52,269 70,376 63,750 65,590 65,590 -6.80%
Wellness 26,703 50,000 45,000 50,000 50,000 0.00%
Other Operating 898 6,000 3,500 3,500 3,500 -41.67%
Contingency - 25,000 25,000 25,000 25,000 0.00%
Total Operating Expenses & Transfers 6,895,471$ 9,656,868$ 7,744,167$ 8,205,364$ 8,292,666$ -14.13%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 1,431,709$ (474,149)$ 1,400,113$ 898,413$ 811,111$
Measurement Focus Increase (Decrease)78,010$
Beginning Working Capital, accrual basis
of accounting 4,090,188$ 5,599,907$ 5,599,907$ 7,000,020$ 7,000,020$
Ending Working Capital, accrual basis of
accounting 5,599,907$ 5,125,758$ 7,000,020$ 7,898,433$ 7,811,131$
City
Contribution
80.78%
Employee
Contribution
18.56%
COBRA
Premiums
0.27%
Other Operating
Revenues
0.22%
Investment
Earnings
0.17%
Employee Benefits Fund -Sources
Administration
1.06%
Administration
Fees
7.09%
Claims
76.93%
Premiums
12.43%
G&A Transfers
0.76%
Professional
Services
0.79% Wellness
0.60%
Other Operating
0.04%
Contingency
0.30%
Employee Benefits Fund -Uses
196
City of College Station
Employee Benefits Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Employee Benefits Admin 78,251$ 77,550$ 88,115$ 432$ 87,734$ 13.13%
TOTAL 78,251$ 77,550$ 88,115$ 432$ 87,734$ 13.13%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 77,963$ 77,118$ 82,683$ -$ 61,027$ -20.87%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services 288 432 5,432 432 26,707 6082.18%
Capital Outlay - - - - - N/A
TOTAL 78,251$ 77,550$ 88,115$ 432$ 87,734$ 13.13%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Employee Benefits Admin 1.00 1.00 0.00 0.00 1.00 N/A
TOTAL 1.00 1.00 0.00 0.00 1.00 N/A
Service Level Adjustments One-Time Recurring Total
HR Specialist Position -$ 61,027$ 61,027$
Benefits Enrollment System - 26,275 26,275
Employee Benefits Fund SLA Total -$ 87,302$ 87,302$
197
City of College Station
Workers' Compensation Insurance Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Premiums 783,345$ 791,817$ 721,890$ 525,000$ 525,000$ -33.70%
Other Operating Revenues 496 1,000 500 500 500 -50.00%
Investment Earnings 9,162 9,149 9,000 4,500 4,500 -50.81%
Reimbursed Expenses 287 500 500 500 500 0.00%
Total Revenues 793,290$ 802,466$ 731,890$ 530,500$ 530,500$ -33.89%
EXPENDITURES AND TRANSFERS
Administration 60,764$ 84,267$ 84,695$ 83,627$ 83,627$ -0.76%
Safety Boots 24,543 22,500 5,500 - - -100.00%
Professional Services 16,833 11,025 10,800 11,025 11,025 0.00%
Administration Fee 28,167 26,280 26,000 27,300 27,300 3.88%
Claims 196,547 500,000 500,000 325,000 325,000 -35.00%
Premiums 102,187 113,070 102,187 196,900 196,900 74.14%
Other Operating Expenses - 2,500 2,500 2,500 2,500 0.00%
Transfers Out 200,000 - - - - N/A
Total Operating Expenses & Xfers 629,041$ 759,642$ 731,682$ 646,352$ 646,352$ -14.91%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 164,249$ 42,824$ 208$ (115,852)$ (115,852)$
Measurement Focus Increase (Decrease)46,088$
Beginning Working Capital, accrual basis of
accounting 1,811,500$ 2,021,837$ 2,021,837$ 2,022,045$ 2,022,045$
Ending Working Capital, accrual basis of
accounting 2,021,837$ 2,064,661$ 2,022,045$ 1,906,193$ 1,906,193$
Premiums
98.96%
Other
Operating
Revenues
0.09%
Investment
Earnings
0.86%
Reimbursed
Expenses
0.09%
Workers Compensation Insurance
Fund -Sources
Administration
12.94%
Professional
Services
1.71%
Administration
Fee
4.22%
Claims
50.28% Premiums
30.46%
Other
Operating
Expenses
0.39%
Workers Compensation Insurance
Fund -Uses
198
City of College Station
Workers' Compensation Insurance Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Workers' Compensation 102,140$ 117,792$ 100,995$ 94,652$ 94,652$ -19.64%
TOTAL 102,140$ 117,792$ 100,995$ 94,652$ 94,652$ -19.64%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 60,764$ 84,267$ 84,695$ 83,627$ 83,627$ -0.76%
Supplies 24,543 22,500 5,500 - - -100.00%
Maintenance - - - - - N/A
Purchased Services 16,833 11,025 10,800 11,025 11,025 0.00%
Capital Outlay - - - - - N/A
TOTAL 102,140$ 117,792$ 100,995$ 94,652$ 94,652$ -19.64%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Workers' Compensation 1.50 1.00 1.00 1.00 1.00 0.00%
TOTAL 1.50 1.00 1.00 1.00 1.00 0.00%
199
City of College Station
Unemployment Insurance Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Premiums 27,267$ 29,647$ 29,647$ 30,200$ 30,200$ 1.87%
Investment Earnings 1,805 1,081 1,823 900 900 -16.74%
Other Transfers In 200,000 - - - - N/A
Total Revenues 229,072$ 30,728$ 31,470$ 31,100$ 31,100$ 1.21%
EXPENDITURES
Claims 59,081$ 60,600$ 60,600$ 61,200$ 61,200$ 0.99%
Total Operating Expenses & Transfers 59,081$ 60,600$ 60,600$ 61,200$ 61,200$ 0.99%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 169,991$ (29,872)$ (29,130)$ (30,100)$ (30,100)$
Measurement Focus Increase (Decrease)-$
Beginning Working Capital, accrual basis of
accounting 213,960$ 383,951$ 383,951$ 354,821$ 354,821$
Ending Working Capital, accrual basis of
accounting 383,951$ 354,079$ 354,821$ 324,721$ 324,721$
Premiums
97.11%
Investment
Earnings
2.89%
Unemployment Insurance Fund -
Sources
Claims
100.00%
Unemployment Insurance Fund -Uses
200
201
Equipment Replacement Fund
The Equipment Replacement Fund is an internal service fund that provides equipment and fleet replacements
within the City of College Station. In an effort to better control costs, the fund receives rental charges from
departments based on the economic life of their equipment and vehicles. The equipment and vehicle
replacements are then purchased out of this fund as scheduled and/or as conditions warrant. This fund is
prepared on the modified accrual basis where cash transactions are included in the budget presentation in lieu of
non-cash transactions such as depreciation. The focus is on the net change in working capital.
Specific rental charges are based upon the estimated replacement price of the individual items. Approved
replacement policies include the following:
1. All qualified existing fleet equipment will be replaced through the Equipment Replacement Fund. Other
equipment will be replaced through the budget process.
2. Each department will be charged an annual replacement fee based on the useful life and anticipated
replacement cost of each vehicle assigned to that department. Each year, the fleet superintendent meets with
various departments and determines what items need to be replaced. The list is then submitted to the Budget
Office for funding recommendations and inclusion in the annual budget after it has been approved by the
director of each department.
3. Police, Fire, and Emergency Management are charged for Mobile Data Terminals (MDTs). The Information
Technology department evaluates the hardware and software required to operate the system each year to
determine what hardware may need to be replaced. The anticipated life of the MDT units is five years.
4. Each department will be charged an annual copier replacement fee based upon the number of authorized
copiers. Each year, the company that has been contracted to maintain copiers evaluates each copier and
determines which copiers need to be replaced. The approved replacement list is then further evaluated by
Budget and IT representatives based on the availability of funds. New (additions to the inventory) copiers are
funded through the department’s operating budget.
5. Uninterruptible Power Supplies (UPS) provide temporary battery power to run critical equipment in the event
of a power interruption. These units generally serve equipment that supports all departments. The UPS’s at
approved locations are funded from the equipment replacement fund and each department contributes to their
replacement and maintenance.
6. Other equipment, not specifically detailed above, will be handled in a similar manner. Representatives of
affected departments will be responsible for meeting with Fiscal Services to determine if inclusion in the
Equipment Replacement Fund is warranted.
In FY14, $253,407 is approved for new fleet purchases. Included is $44,000 for a new Police Department vehicle
to be used by the new School Resource Officer; $40,000 for the upgrade of a Public Works asphalt paver that is
scheduled for replacement in FY14; $115,000 for the purchase of a brush roll-off truck for Sanitation; and $54,407
for the purchase of a heavy duty truck and trailer for the Water department.
On some vehicle purchases, a trade-in is anticipated and the trade-in value is used to offset the expected cost of
the vehicle. A list outlining the vehicles to be replaced is included on the following pages.
The FY14 Equipment Replacement ending working capital is expected to decrease by 34% from the estimated
FY13 ending working capital. The working capital in the Equipment Replacement Fund fluctuates from year to
year based on the vehicles that are up for replacement. A five-year fund forecast is prepared to ensure that the
Fund has sufficient working capital to accommodate the scheduled replacements.
202
10/4/2013 11:25
10/4/2013 11:25 FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
REVENUES
Fleet Rentals 3,230,831$ 2,985,116$ 2,485,116$ 3,125,154$ 3,263,561$ 9.33%
Mobile Data Terminal Rentals 87,945 104,415 104,415 103,726 103,726 -0.66%
Mobile Video Camera Systems - 65,000 65,000 66,581 66,581 2.43%
Copier Rentals 67,386 63,586 61,725 61,725 61,725 -2.93%
Uninterruptible Power Supply Rentals 26,755 27,271 27,271 31,693 31,693 16.22%
Investment Income 29,171 30,000 30,000 15,000 15,000 -50.00%
Transfers In - 305,000 305,000 - - -100.00%
Other Non Operating Revenues 301,429 75,000 75,000 75,000 75,000 0.00%
Total Revenues 3,743,517$ 3,655,388$ 3,153,527$ 3,478,879$ 3,617,286$ -1.04%
EXPENDITURES
Fleet Purchase & Replacement 4,448,224$ 2,408,900$ 2,091,358$ 4,860,600$ 5,114,007$ 112.30%
Mobile Data Terminal Replacement 51,252 38,689 38,689 353,980 353,980 814.94%
BVWACS Capital Outlay - 164,983 91,522 73,461 73,461 -55.47%
Uninterruptible Power Supply Replacement 4,911 40,676 40,676 33,016 33,016 -18.83%
Virtual Storage Devices - 46,600 46,600 32,083 32,083 -31.15%
Copier Replacement 50,240 83,503 83,503 19,250 19,250 -76.95%
Mobile Video Camera Systems - 238,462 210,521 - - -100.00%
Phone System Replacement - 200,000 200,000 - - -100.00%
Transfer to Streets Projects Fund - - - 475,000 475,000 N/A
Contingency - 40,000 - 40,000 40,000 0.00%
Other 321,912 - - - - N/A
Total Expenditures 4,876,539$ 3,261,813$ 2,802,869$ 5,887,390$ 6,140,797$ 88.26%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (1,133,022)$ 393,575$ 350,658$ (2,408,511)$ (2,523,511)$
Measurement Focus Increase (Decrease)475 000$
City of College Station
Equipment Replacement Fund
Fund Summary
Measurement Focus Increase (Decrease)475,000$
Beginning Working Capital, accrual basis of
accounting 7,661,698$ 7,003,676$ 7,003,676$ 7,354,334$ 7,354,334$
Ending Working Capital, accrual basis of
accounting 7,003,676$ 7,397,251$ 7,354,334$ 4,945,823$ 4,830,823$
Fleet Rentals
90.22%
Mobile Data
Terminal
Rentals
2.87%
Mobile Video
Camera
Systems
1.84%
Copier Rentals
1.71%UPS Rentals
0.88%
Investment
Income
0.41%
Other Non
Operating
Revenues
2.07%
Equipment Replacement Fund -
Sources
Fleet Purchase
& Replace
83.28%
Tf to Streets
Projects Fund
7.74%
MDT Replace
5.76%
BVWACS
1.20%Contingency
0.65%
UPS Replace
0.54%
Virtual Storage
0.52%
Copier
Replace
0.31%
Equipment Replacement
Fund - Uses
203
Department Ref #Year Description Replacement
Cost
Police 4145 2006 Expedition 44,000
Police 4170 2008 Crown Victoria Police Interceptor(replace with SUV)44,100
Police 4182 2010 Crown Victoria Police Interceptor(replace with SUV)44,100
Police 4183 2010 Crown Victoria Police Interceptor(replace with SUV)44,100
Police 4184 2010 Crown Victoria Police Interceptor(replace with SUV)44,100
Police 4185 2010 Crown Victoria Police Interceptor(replace with SUV)44,100
Police 4193 2010 Crown Victoria Police Interceptor(replace with SUV)44,100
Police 4220 2004 Crown Victoria 24,000
Police 4811 2007 F150 Truck 25,000
357,600$
Fire 5117 1996 Dodge 3500 30,000
Fire 5146 1996 E-1 Pumper 575,000
Fire 5215 2002 F350 Truck 24,000
Fire 5124 2006 FRD ambulance 155,000
784,000$
Judiciary 4401 2005 Crown Victoria 35,000
35,000$
Public Works / Fac. Maint.1912 2003 F150 Truck 24,000
Public Works / Streets 3178 2005 Leeboy Paver 160,000
Public Works / Streets 3185 2003 Chevy 1500 Truck 24,000
208,000$
Parks and Recreation 8309 2001 F150 Truck 24,000
Parks and Recreation 8313 1998 John Deere 770 Tractor 20,000
Parks and Recreation 8334 2000 John Deere Loader 40,000
Parks and Recreation 8342 2000 John Deere 5210 Tractor 40,000
Parks and Recreation 8350 2002 John Deere 790 Tractor 20,000
Parks and Recreation 8351 2002 John Deere 5220 Tractor 40,000
Parks and Recreation 8372 2011 Toro Z580D Mower 15,000
Parks and Recreation 8317 2003 F150 24,000
Parks and Recreation 8419 2002 Chevy 1500 24,000
247,000$
Information Technology 1806 2000 Chevy Van 1500 (replace with splicing trailer)24,000
24,000$
General Fund Total 1,655,600$
Recreation Fund 8425 2003 F150 Truck 24,000
Recreation Fund 8206 2003 E350 Shuttle Bus 50,000
Recreation Fund Total 74,000$
Electric 9201 2004 Chevy 1500 Truck 24,000
Electric 9213 2000 Bucket truck 160,000
Electric 9230 2003 F150 Truck 24,000
Electric 9238 2003 F150 Truck 24,000
Electric 9272 2005 Tahoe 30,000
Electric 9273 2005 Chevy 1500 Truck 24,000
Electric 9908 2002 Toyota Prius 30,000
Electric Fund Total 316,000$
Water 9403 1994 BCT Skidsteer (replace with Bobcat excavator)30,000
Water 9415 2008 F250 truck (replace with extended cab)37,000
Water 9433 2006 F450 (replace with F350 Crew Cab)42,000
Water Fund Total 109,000$
Wastewater 9539 2006 F250 truck (replace with extended cab)29,000
Wastewater 9551 2008 F350 Truck 41,000
Wastewater 9565 2001 GMC Dump Truck 100,000
Wastewater 9566 2003 F150 Truck 24,000
Wastewater 9582 2002 Vac-Con Sewer Truck 270,000
Wastewater 9509 2003 F150 Truck 24,000
Wastewater 9535 2003 Honda ATV 5,000
Wastewater Fund Total 493,000$
FY14 Approved Fleet Replacement Schedule
204
Department Ref #Year Description Replacement
Cost
FY14 Approved Fleet Replacement Schedule
Sanitation 3101 2007 Tymco Sweeper 225,000
Sanitation 3102 2007 Tymco Sweeper 225,000
Sanitation 7101 2001 F150 Truck 24,000
Sanitation 7108 2007 F750 Roll off Truck 234,000
Sanitation 7109 2008 F350 Truck 40,000
Sanitation 7111 2008 F750 Boom Truck 200,000
Sanitation 7140 2007 Rear Loader 240,000
Sanitation 7204 2007 WX64 Roll off 255,000
Sanitation 7205 2007 WX64 Roll off 255,000
Sanitation 7225 2008 Front End Loader 305,000
Sanitation Total 2,003,000$
Utility Customer Service 2712 2002 F150 Truck 24,000
Utility Customer Service 2713 2003 F150 Truck 24,000
Utility Customer Service 2714 2003 Ranger (replace with 1/2 ton truck)23,000
Utility Customer Service 2715 2003 Ranger (replace with 1/2 ton truck)23,000
Utility Customer Service 2716 2003 Ranger (replace with 1/2 ton truck)23,000
Utility Customer Service 2717 2003 Ranger (replace with 1/2 ton truck)23,000
Utility Customer Service 2719 2006 Ranger (replace with 1/2 ton truck)23,000
Utility Customer Service 2720 2008 Ranger (replace with 1/2 ton truck)23,000
Sanitation Total 186,000$
Drainage 3250 2003 F150 Truck 24,000
Drainage Total 24,000$
Total Vehicle Replacement Costs (All Funds)4,860,600$
Department Description Replacement
Cost
Police Patrol SUV 44,000
Public Works - Streets Asphalt Paver upgrade 40,000
Sanitation Brush Roll-Off Truck 115,000
Water Heavy Duty Truck & Trailer 54,407
Total New Fleet Purchases 253,407$
Total Vehicle Replacement Costs and New Fleet Purchases 253,407$
Department Description Replacement
Cost
Police IR2535 5,905
Police IR5050N 7,650
CSU – Admin IR2545 5,695
Total Copier Replacement Costs 19,250$
Department Description Replacement
Cost
Police Toughbooks 183,631
Police Ticket writers 76,136
Police Zebra Printers 26,996
Fire Toughbooks 67,217
Total MDT Replacement Costs 353,980$
FY14 Approved New Fleet Purchases
FY14 Approved Copier Replacement Schedule
FY14 Approved Mobile Data Terminal (MDT) Replacement Schedule
205
Utility Customer Service Fund
The Utility Customer Service Fund is an Internal Service Fund used to account for expenses associated with
reading electric and water meters within the city limits of College Station, completing connect and disconnect work
requests, and providing customer service activities including billing and collections for Electric, Water,
Wastewater, Sanitation, and Drainage utilities. For financial statement reporting, Internal Service Funds are
reported using the economic resources measurement focus and the accrual basis of accounting.
The Utility Customer Service Fund (Internal Service Fund) is budgeted using the modified accrual basis of
accounting and the current financial resources measurement focus. The budget measures the net change in
working capital (current assets less current liabilities). The measurement focus adjustment to arrive at Actual
2012 Working Capital is necessary because the (internal service) fund’s working capital results from using the
economic resources measurement focus and the accrual basis of accounting for financial reporting purposes.
Revenues in the Utility Customer Service Fund are received as service charges from the various enterprise funds
and the Drainage Fund. Revenues of $2,236,558 are approved for FY14.
FY14 approved expenditures are $2,231,533. Two SLAs are included in the approved budget. The first SLA, in
the amount $10,500, is for increased costs related to billing collections. The amount paid to the City’s external
collections company is based on the amount the company collects for bad debt. The company has been collecting
more than anticipated and because the City’s cost is based on a percentage of what is collected, the City’s cost
has increased. The second SLA will fund the transition of one part-time Meter Services Field Representative to
one full-time Meter Services Field Representative. This will increase the total FTE count in the Utility Customer
Service fund by 0.5 FTE and increase the FY14 budget by $14,289.
*Beginning in FY13, Performance Measures for the Utility Customer Service Fund were consolidated into the Fiscal Services Performance
Measures as reported in the Governmental Funds section.
206
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
BEGINNING WORKING CAPITAL 80,191$ 171,269$ 171,269$ 172,509$ 172,509$
REVENUES & SERVICE CHARGES
Service Charges 2,146,964$ 2,080,426$ 2,080,426$ 2,052,233$ 2,052,233$ -1.36%
Other Operating Revenues 185,502 195,000 184,000 184,000 184,000 -5.64%
Investment Income 419 350 650 325 325 -7.14%
Non Operating 91 - - - - N/A
Total Revenues 2,332,976$ 2,275,776$ 2,265,076$ 2,236,558$ 2,236,558$ -1.72%
Total Funds Available 2,413,167$ 2,447,045$ 2,436,345$ 2,409,067$ 2,409,067$ -1.55%
EXPENDITURES
Collections*1,611,291$ 1,649,366$ 1,622,399$ 1,605,216$ 1,615,716$ -2.04%
Meter Service*615,862 612,824 611,437 601,528 615,817 0.49%
Other 2,473 30,000 30,000 - - -100.00%
Total Expenditures 2,229,626$ 2,292,190$ 2,263,836$ 2,206,744$ 2,231,533$ -2.65%
Increase/Decrease in Working Capital 103,350$ (16,414)$ 1,240$ 29,814$ 5,025$
Measurement Focus Increase (Decrease)(12,272)$
ENDING WORKING CAPITAL 171,269$ 154,855$ 172,509$ 202,323$ 177,534$
* Collections and Meter services make up the Operations & Maintenance portion of the Utility Customer Service Budget.
Utility Customer Service Fund
City of College Station
Service
Charges
91.76%
Other
Operating
Revenues
8.23% Investment
Income
0.01%
Utility Customer Service Fund -
Sources
Collections*
72.40%
Meter
Service*
27.60%
Utility Customer Service Fund -
Uses
207
City of College Station
Utility Customer Service Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Billing/Collections 1,611,291$ 1,649,366$ 1,622,399$ $1,605,216 1,615,716$ -2.04%
Meter Services 615,862 612,824 611,437 601,528 615,817 0.49%
TOTAL 2,227,153$ 2,262,190$ 2,233,836$ 2,206,744$ 2,231,533$ -1.36%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 1,375,395$ 1,390,814$ 1,321,967$ 1,339,106$ 1,353,395$ -2.69%
Supplies 77,871 66,690 59,621 63,457 63,457 -4.85%
Maintenance 22,072 21,955 21,195 23,768 23,768 8.26%
Purchased Services 751,815 782,731 831,053 780,413 790,913 1.05%
Capital Outlay - - - - - N/A
TOTAL 2,227,153$ 2,262,190$ 2,233,836$ 2,206,744$ 2,231,533$ -1.36%
PERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Billing/Collections 18.00 18.00 17.00 17.00 17.00 -5.56%
Meter Services 10.50 10.50 10.50 10.50 11.00 4.76%
TOTAL 28.50 28.50 27.50 27.50 28.00 -1.75%
Service Level Adjustments One-Time Recurring Total
Collections Service Cost Increase -$ 10,500$ 10,500$
Upgrade Part-Time Meter Service Rep to Full-Time - 14,289 14,289
Utility Customer Service SLA Totals -$ 24,789$ 24,789$
208
Fleet Maintenance Fund
The Fleet Maintenance Fund is an Internal Service Fund which receives revenue based on expected
costs of departmental transportation and uses those funds to pay for maintaining the City’s fleet of
vehicles.
Internal Service Funds are budgeted using the modified accrual basis of accounting and the current
financial resources measurement focus. The budget measures the net change in working capital (current
assets less current liabilities) to arrive at Actual 2012 Working Capital. This is necessary because the
internal service fund’s working capital results from using the economic resources measurement focus and
the accrual basis of accounting for financial reporting purposes.
Estimates for annual funding levels have been developed using a number of techniques that forecast fleet
maintenance costs. Each department with assigned vehicles will be charged an annual maintenance fee
to cover inspections and maintenance. The revenues are transferred from departmental budgets on a
monthly basis to ensure that sufficient funds will be available to fund all expenses related to the specific
functions.
In FY14, total estimated revenues in the Fleet Maintenance Fund are forecasted to be $1,891,484. FY14
revenue includes $17,990 in SLAs for fleet additions.
The approved FY14 Fleet Maintenance expenditures are $1,924,915. This includes a $70,000 SLA to
purchase a heavy truck lift and accessories needed to continue to perform maintenance and repairs on
heavy trucks and equipment in a safe and timely manner. A second SLA in the amount of $9,931 is for
diagnostic scanner replacement/enhancement that will perform daily testing on vehicles.
*Beginning in FY13, Performance Measures for the Fleet Maintenance Fund were consolidated into the Public Works Performance
Measures as reported in the Governmental Funds section.
209
City of College Station
Fleet Maintenance Fund
Fund Summary
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 To FY14
REVENUES
Fleet Charges 1,695,843$ 1,670,640$ 1,670,640$ 1,872,744$ 1,890,734$ 13.17%
Interest Earnings 1,433 1,500 1,500 750 750 -50.00%
Other 377 - - - - N/A
Total Revenues 1,697,653$ 1,672,140$ 1,672,140$ 1,873,494$ 1,891,484$ 13.12%
EXPENDITURES
Parts 98,679$ 102,471$ 105,627$ 109,260$ 109,260$ 6.63%
Fleet Maintenance 1,737,174 1,685,430 1,679,470 1,720,724 1,800,655 6.84%
Contingency - 15,000 - 15,000 15,000 0.00%
Other (9,433) - - - - N/A
Total Expenditures 1,826,420$ 1,802,901$ 1,785,097$ 1,844,984$ 1,924,915$ 6.77%
Increase (Decrease) in Working Capital,
Modified Accrual Basis of Accounting $ (128,767) $ (130,761) $ (112,957) $ 28,510 $ (33,431)
Measurement Focus Increase (Decrease)(4,127)$
Beginning Working Capital, Accrual Basis
of Accounting $ 404,841 $ 271,947 $ 271,947 $ 158,990 $ 158,990
Ending Working Capital, Accrual Basis of
Accounting $ 271,947 $ 141,186 $ 158,990 $ 187,500 $ 125,559
Fleet Maintenance Fund - Sources Fleet Maintenance Fund - Uses
Fleet Charges
99.96%
Interest
Earnings
0.04%Parts
5.68%
Fleet
Maintenance
93.54%
Contingency
0.78%
210
City of College Station
Fleet Maintenance Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Parts 98,679$ 102,471$ 105,627$ 109,260$ 109,260$ 6.63%
Administration 1,727,741 1,700,430 1,679,470 1,735,724 1,815,655 6.78%
TOTAL 1,826,420$ 1,802,901$ 1,785,097$ 1,844,984$ 1,924,915$ 6.77%
EXPENDITURE BY CLASSIFICATION
FY13 FY13 FY14 FY14 % Change in
FY12 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY13 to FY14
Salaries & Benefits 838,934$ 872,347$ 861,399$ 842,616$ 842,616$ -3.41%
Supplies 835,076 813,862 807,628 900,744 910,675 11.90%
Maintenance 14,308 13,788 15,014 17,871 17,871 29.61%
Purchased Services 88,119 102,904 101,056 83,753 83,753 -18.61%
General Capital 49,983 - - - 70,000 N/A
TOTAL 1,826,420$ 1,802,901$ 1,785,097$ 1,844,984$ 1,924,915$ 6.77%
PERSONNELPERSONNEL
FY13 FY14 FY14 % Change in
FY11 FY12 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY13 to FY14
Parts 2.00 2.00 2.00 2.00 2.00 0.00%
Administration 13.00 13.00 13.00 13.00 13.00 0.00%
TOTAL 15.00 15.00 15.00 15.00 15.00 0.00%
Service Level Adjustments One-Time Recurring Total
Heavy Truck Lift 70,000$ -$ 70,000$
Diagnostic Scanner Replacement/Enhance 7,732 2,199 9,931
Fleet SLA Total 77,732$ 2,199$ 79,931$
211
212
A-1 Budget Ordinances
A-2 Budget Ordinances
Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal
agreements as provided by Chapter 271, Subcapters (D) and (F) of the Texas Local Government Code.
Estimated Projected
ITEM Quantity Unit Cost Total
Scheduled Replacement/Repair/Additions
Replacement PCs 120 950 114,000
Replacement Monitors 50 145 7,250
Replacement Printers 27 650 17,550
Replacement Laptops 35 800 28,000
Replacement Copiers 20,000
Replacement Scanners 8,000
Printer replacement Parts 5,000
PC Replacement Parts (Video Cards, Hard Drive & Memory) 7,000
Replace virtual servers 1 15,000 15,000
Replace single server 3 7,000 21,000
Server replacement parts 10,000
Server OS replacement/upgrade 7,000
Replacement UPS battery/units 65,000
Estimated Additional Desktop Software 35,000
Includes but not limited to New & Upgrade
versions of Adobe Acrobat, PageMaker,
Photoshop Illustrator, Premier, Audition,
Microsoft Publisher, Windows 7/8,
Frontpage, Project, Visio, Vstudio.net,
AutoCAD, Crystal, Corel Draw, Cognos,
Novell ZenWorks and Asset Management
Computer Network Maint and Equipment Replacement 30,000
Motorola Radio Repair/Replacement 32,000
Telephone Repair/Replacement 25,000
Fiber ring expansion 50,000
Communications Infrastructure Improvements - Wastewater 30,000
Fiber to Lift Stations -Wastewater 64,000
Dowling Road High Service Improvements - Wastewater 388,250
Sandy Point Cooling Tower Expansion - Wastewater 76,000
Professional Services - Wastewater 14,400
Public Safety Toughbook Replacement 250,847
ECitations and printer Replacement 103,133
Subtotal - Scheduled Replacement 1,423,430
Service Level Adjustments
SLA - new position equipment 10 2,104 21,040
includes desktop pc, extended warranty,
network card, added memory, monitor,
laptop, printer, standard software, additional
phones and radios
SLA - Brazos Valley Wide Area Communication System (BVWACS) $210,732
Capital Infrastructure Improvements $73,480
SLA - Microsoft Office Suite Upgrade $145,000
SLA- Storage Hardware $250,000
Subtotal - Service Level Adjustments 700,252
Attachment "A"
A-3 Budget Ordinances
Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal
agreements as provided by Chapter 271, Subcapters (D) and (F) of the Texas Local Government Code.
Estimated Projected
ITEM Quantity Unit Cost Total
Attachment "A"
Unscheduled Replacements/Additions
Estimated Additional PC setups 14 1,500 21,000
not identified specifically in budget
includesbut not limited to: Monitor, network card,
extended warranty, added memory
Estimated Standard Desktop Software 14 604 8,456
not identified specifically in budget
Includes but not limited to: Microsoft
Office , Trend, Microsoft Windows
client access license, Novell ZenWorks
Estimated Additional Desktop Software 15,000
Includes but not limited to New & Upgrade versions of
Adobe Acrobat, PageMaker, Photoshop
Illustrator, Premier, Audition
Microsoft Publisher, Windows 7
Frontpage, Project, Visio, Vstudio.net
AutoCAD, ESRI ArcGIS, Crystal
Corel Draw, Cognos
Estimated Additional Printers/Plotters 20,000
Estimated Memory upgrades 3,000
includes: desktop pcs, printers
laptops
Estimated PC misc parts 10,000
includes: CD Burners, harddrives
modems, network cards, DVD Burner
mice, network cables
Estimated Monitor upgrades 15,000
includes: Flat Panel and larger
than 19" monitor
Estimated Additional Scanners 10 1,500 15,000
Estimated Additional Laptops/Toughbooks 12 4,000 48,000
Estimated Network Upgrades 20,000
Estimated Motorola Radio Repair/Replacement 15,000
Sub-Total Unscheduled Replacement/Additions 190,456
Phone System Maintenance
Cisco_SmartNet Maintenance 50,000
Subtotal - Phone System Maintenance 50,000
A-4 Budget Ordinances
Potential Technology Purchases made through a variety of Cooperative Purchasing Interlocal
agreements as provided by Chapter 271, Subcapters (D) and (F) of the Texas Local Government Code.
Estimated Projected
ITEM Quantity Unit Cost Total
Attachment "A"
Network Software on Master License Agreement (MLA)
Microsoft Enterprise Agreement 35,000
CommVault 17,000
ZenWorks Configuration Management - 904 nodes 9,700
ZenWorks Asset Management -904 nodes 4,500
ZenWorks Patch Management - 904 nodes 8,000
Subtotal - Network Software on MLA 74,200
PC Hardware and Software Maintenance
HP Printer Maintenance 5,000
AutoCAD 15,225
Barracuda Spam/Spyware 5,500
Siemens Access Control System 26,000
Subtotal - PC Software Maintenance 51,725
IBM Hardware and Software Maintenance
Hardware Maintenance (2 power 7's)2,100
Power 7 Software Subscription and Support 2 7,700
Subtotal - IBM Hardware and Software Maintenance 9,800
Grand Total 2,499,863
A-5 Budget Ordinances
A-6 Budget Ordinances
A-7 Budget Ordinances
FY2014 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) LISTING
Fund Dept Description
One-Time
Cost
Recurring
Cost Total Revenue Net Total
Increase
FTE Vehicle
GENERAL FUND
Police School Resource Officer 82,906 85,792 168,698 (126,523) 42,175 1.00 1.00
Police Patrol Sergeant 21,378 97,300 118,678 - 118,678 1.00 -
Police Retention of 4 Patrol Fleet Vehicles 4,582 2,240 6,822 - 6,822 - -
Police Crime Scene Technician 6,516 57,635 64,151 - 64,151 1.00 -
Police Northgate Satellite Office 21,855 - 21,855 - 21,855 - -
Police Tactical Budget - 35,000 35,000 - 35,000 - -
Police Detention Officer 1,586 43,799 45,385 - 45,385 1.00 -
Police CID O&M - 4,500 4,500 - 4,500 - -
Police Tasers - 15,200 15,200 - 15,200 - -
Police Bicycle Equipment Maintenance - 4,000 4,000 - 4,000 - -
Police Recruiting & Training O&M - 10,000 10,000 - 10,000 - -
TOTAL POLICE 138,823 355,466 494,289 (126,523) 367,766 4.00 1.00
Fire Safety Officer/EMS Supervisor 18,867 121,241 140,108 - 140,108 1.00 -
TOTAL FIRE 18,867 121,241 140,108 - 140,108 1.00 -
Public Works Facility Maint Tech 2,500 49,316 51,816 - 51,816 1.00 -
Public Works Street Rehab Contract Funds 100,000 - 100,000 - 100,000 - -
Public Works Building Roof Replacements 40,000 - 40,000 - 40,000 - -
Public Works Asphalt Paver Upgraded Replacement 40,000 5,250 45,250 - 45,250 - -
Public Works Signs and Markings Equipment 15,000 - 15,000 - 15,000 - -
Public Works Traffic Systems Studies (Signal Warrant Study)50,000 - 50,000 - 50,000 - -
Public Works Traffic Engineering Position 7,080 90,026 97,106 - 97,106 1.00 -
Public Works GPS Vehicle Tracking 6,377 10,538 16,915 - 16,915 - -
TOTAL PUBLIC WORKS 260,957 155,130 416,087 - 416,087 2.00 -
PARD Parks Operations/Cemetery O&M - 50,000 50,000 - 50,000 - -
PARD Court Resurfacing 50,000 - 50,000 - 50,000 - -
PARD Playground Equipment & Resurfacing 75,000 - 75,000 - 75,000 - -
PARD Park Amenities Replace/Improve 35,000 - 35,000 - 35,000 - -
PARD Pavillion Repairs/Replacements 25,000 - 25,000 - 25,000 - -
PARD Athletic Field Maintenance Equipment 20,000 - 20,000 - 20,000 - -
PARD - HOT Fund TAAF Games of Texas (2014/2015) 50,000 - 50,000 - 50,000 - -
PARD - HOT Fund Tournament Crew Part-Time Staff 105,000 - 105,000 - 105,000 - -
TOTAL PARD 360,000 50,000 410,000 - 410,000 - -
P&DS Neighborhood Plan Implementation 25,000 - 25,000 - 25,000 - -
P&DS 5 yr Comprehensive Plan Update 50,000 - 50,000 - 50,000 - -
P&DS P/T Code Officer - 16,510 16,510 - 16,510 0.50 -
P&DS Portion of ADA Evaluation 100,000 - 100,000 - 100,000 - -
TOTAL P&DS 175,000 16,510 191,510 - 191,510 0.50 -
IT Tech Services Specialist*1,812 35,245 37,057 - 37,057 1.00 -
IT Advanced Authentication 13,000 1,000 14,000 - 14,000 - -
IT ITSM Software - (4,000) (4,000) - (4,000) - -
TOTAL IT 14,812 32,245 47,057 - 47,057 1.00 -
Fiscal - Municipal Court Municipal Court Clerk Certification Pay - 8,304 8,304 - 8,304 - -
Fiscal - Purchasing Update/Replace Online Bidding System 25,170 - 25,170 - 25,170 - -
TOTAL FISCAL SERVICES 25,170 8,304 33,474 - 33,474 - -
Human Resources Organizational Training - 30,000 30,000 - 30,000 - -
Human Resources HR (Benefits) Specialist Position 2,737 1,100 3,837 - 3,837 - -
TOTAL GENERAL GOVERNMENT 2,737 31,100 33,837 - 33,837 - -
Parks & Recreation G&A Transfer for TAAF Games of Texas (2014/2015)(50,000) - (50,000) - (50,000) - -
Parks & Recreation G&A Transfer for Tournament Crew Part-Time Staff (105,000) - (105,000) - (105,000) - -
Parks & Recreation Subsidy Transfer for Aquatics Equipment/Amenities Replacement 13,600 - 13,600 - 13,600 - -
TOTAL TRANSFERS (141,400) - (141,400) - (141,400) - -
TOTAL GENERAL FUND 854,966 769,996 1,624,962 (126,523) 1,498,439 8.50 1.00
RECREATION FUND
Aquatics Aquatics Equipment/Amenities Replacement 13,600 - 13,600 - 13,600 - -
TOTAL RECREATION FUND 13,600 - 13,600 - 13,600 - -
HOTEL TAX FUND
Hotel Tax - PARD TAAF Games of Texas (2014/2015)50,000 - 50,000 - 50,000 - -
Hotel Tax - PARD Tournament Crew Part-Time Staff 105,000 - 105,000 - 105,000 - -
Hotel Tax George Bush Presidential Library Advertising/Marketing - 15,000 15,000 - 15,000 - -
Hotel Tax B/CS Convention & Visitors Bureau Operations - 252,187 252,187 - 252,187 - -
TOTAL HOTEL TAX FUND 155,000 267,187 422,187 - 422,187 - -
PARKLAND DEDICATON FUNDS - -
Parkland Dedication Playground Equip & Surfacing Replacements 77,500 - 77,500 - 77,500 - -
TOTAL PARKLAND DEDICATION FUNDS 77,500 - 77,500 - 77,500 - -
PARKS PROJECTS FUND
Parks Projects Fund WPC Festival Site - Pre-fabricated Restroom 142,000 - 142,000 - 142,000 - -
TOTAL PARKS PROJECTS FUND 142,000 - 142,000 - 142,000 - -
NORTHGATE PARKING FUND
Northgate Parking Garage Signage 15,000 - 15,000 - 15,000 - -
Northgate Street Meters (8)9,400 1,560 10,960 - 10,960 - -
TOTAL NORTHGATE PARKING FUND 24,400 1,560 25,960 - 25,960 - -
B-1 Service Level Adjustments
FY2014 APPROVED SERVICE LEVEL ADJUSTMENTS (SLAs) LISTING
Fund Dept Description
One-Time
Cost
Recurring
Cost Total Revenue Net Total
Increase
FTE Vehicle
ELECTRIC FUND
Electric - Admin Assistant Director Position 6,000 177,788 183,788 - 183,788 1.00 -
Electric - Dispatch Siemens SiPass System Support Agreement - 33,000 33,000 - 33,000 - -
Electric - Dispatch Network Firewall Maintenance Agreement - 16,500 16,500 - 16,500 - -
TOTAL ELECTRIC FUND 6,000 227,288 233,288 - 233,288 1.00 -
WATER FUND
Water Water Plan Master Update 250,000 - 250,000 - 250,000 - -
Water Heavy Duty Truck and Trailer 54,407 7,000 61,407 - 61,407 - 1.00
Water Operator Certification Pay Plan - 12,480 12,480 - 12,480 - -
Water Regulatory Compliance Coordinator 1,965 61,690 63,655 - 63,655 1.00 -
Water Well-Field Fence & Gate Improvements 105,000 - 105,000 - 105,000 - -
Water Carters Creek Waste Treatment Plant Audio Video Upgrades 12,500 - 12,500 - 12,500 - -
Water Security Camera Replacement 96,670 - 96,670 - 96,670 - -
Water Electrical Power Monitoring 72,128 - 72,128 - 72,128 - -
TOTAL WATER FUND 592,670 81,170 673,840 - 673,840 1.00 1.00
WASTEWATER FUND
Wastewater TPDES Permit Renewal Evaluation 80,000 - 80,000 - 80,000 - -
Wastewater Operator Certification Pay Plan - 10,400 10,400 - 10,400 - -
Wastewater Reclaimed Water Evaluation 25,000 - 25,000 - 25,000 - -
Wastewater Carters Creek Waste Treatment Plant Audio Video Upgrades 12,500 - 12,500 - 12,500 - -
Wastewater Security Camera Replacement 85,470 - 85,470 - 85,470 - -
Wastewater Electrical Power Monitoring 63,084 - 63,084 - 63,084 - -
TOTAL WASTEWATER FUND 266,054 10,400 276,454 - 276,454 - -
SANITATION FUND
Sanitation Brush Roll-Off Truck (Joint with Equip Repl Fund)2,408 20,700 23,108 - 23,108 - 1.00
Sanitation GPS Vehicle Tracking 5,525 10,401 15,926 - 15,926 - -
TOTAL SANITATION FUND 7,933 31,101 39,034 - 39,034 - 1.00
EMPLOYEE BENEFITS FUND
Benefits Fund HR (Benefits) Specialist Position - 61,027 61,027 - 61,027 1.00 -
Benefits Fund Benefits Enrollment System**- 26,275 26,275 - 26,275 - -
TOTAL EMPLOYEE BENEFITS FUND - 87,302 87,302 - 87,302 1.00 -
PROPERTY & CASUALTY INSURANCE FUND
Property/Casualty Fund Security for City Hall (CSO & PC) (Non-Deptmntl)6,452 - 6,452 - 6,452 - -
TOTAL PROPERTY & CASUALTY INSURANCE FUND 6,452 - 6,452 - 6,452 - -
EQUIPMENT REPLACEMENT FUND
Equipment Repl Fund Brush Roll-Off Truck (Joint with Sanitation)115,000 - 115,000 - 115,000 - 1.00
TOTAL EQUIPMENT REPLACEMENT FUND 115,000 - 115,000 - 115,000 - 1.00
UTILITY CUSTOMER SERVICE FUND
Fiscal - UCS Billing Collections Service Cost Increase - 10,500 10,500 - 10,500 - -
Fiscal - UCS Meter Serv Move PT Meter Service Field Rep to FT - 14,289 14,289 - 14,289 0.50 -
TOTAL UTILITY CUSTOMER SERVICE FUND - 24,789 24,789 - 24,789 0.50 -
FLEET MAINTENANCE FUND
Fleet Heavy Truck Lift 70,000 - 70,000 - 70,000 - -
Fleet Diagnostic Scanner Replacement/Enhance 7,732 2,199 9,931 - 9,931 - -
TOTAL FLEET MAINTENANCE FUND 77,732 2,199 79,931 - 79,931 - -
DRAINAGE FUND
Drainage Engineering Floodplain Mgmt / Streamflow Stations 60,000 40,000 100,000 - 100,000 - -
Drainage Engineering Unified Stormwater Design Guidelines 35,000 - 35,000 - 35,000 - -
TOTAL DRAINAGE FUND 95,000 40,000 135,000 - 135,000 - -
TOTAL ALL FUNDS 2,434,307 1,542,992 3,977,299 (126,523) 3,850,776 12.00 4.00
*The Tech Services Specialist position will have an estimated recurring cost of $60,245, however budget was reallocated within IT to cover $25,000 of this position - $35,245 is the net total
addition to the FY14 Approved Budget.
**The new Benefits Enrollment System will have an estimated recurring cost of $32,275, however the budget allocated for the Benefits Enrollment System currently utilized by the City was
used to cover $6,000 of the new system - $26,275 is the net total addition to the FY14 Approved Budget.
B-2 Service Level Adjustments
FY2014 SERVICE LEVEL ADJUSTMENTS (SLAs) NOT RECOMMENDED LISTING
B-3 Service Level Adjustments
Fund Dept Description
One-Time
Cost
Recurring
Cost Total Revenue Net Total
Increase
FTE Vehicle
GENERAL FUND
Police CIP: New Building Consultant 80,000 - 80,000 - 80,000 - -
Police Information Services Supervisor 4,477 60,152 64,629 - 64,629 1.00 -
Police Tactical Budget - 34,214 34,214 - 34,214 - -
Police Corporal Intermediate Rank - 15,600 15,600 - 15,600 - -
Police Communications Operator 1,055 46,150 47,205 - 47,205 1.00 -
Police CID O&M - 4,500 4,500 - 4,500 - -
Police Police Asst./Civilian Training Coor.5,116 57,203 62,319 - 62,319 1.00 -
Police Recruiting & Training O&M - 2,320 2,320 - 2,320 - -
Police Department Training Budgets - 11,100 11,100 - 11,100 - -
Police Interior Patrol Car Cleaning 4,800 - 4,800 - 4,800 - -
Police Internal Affairs Software 14,000 2,500 16,500 - 16,500 - -
TOTAL POLICE 109,448 233,739 343,187 - 343,187 3.00 -
Fire EMS Supervisors 37,733 242,481 280,214 - 280,214 2.00 -
Fire Hazmat Response Vehicle 682,500 8,800 691,300 - 691,300 - 1.00
Fire Station 6 Ladder Co Staffing 1/2 82,550 478,572 561,122 - 561,122 7.00 -
TOTAL FIRE 802,783 729,853 1,532,636 - 1,532,636 9.00 1.00
Public Works Facility Maint Techs & Bucket Truck 136,000 53,316 189,316 - 189,316 1.00 1.00
Public Works Facilities Cityworks Asset Mgmt System 28,817 - 28,817 - 28,817 - -
Public Works Transportation Project Selection & Rank 112,000 - 112,000 - 112,000 - -
Public Works Pothole Program Equipment Operator - 84,373 84,373 - 84,373 1.00 -
Public Works Engineer in Training Position 5,867 84,774 90,641 - 90,641 1.00 -
Public Works Street Rehab Contract Funds - 300,000 300,000 - 300,000 - -
Public Works Utility Locate Coordinator 1,377 42,236 43,613 - 43,613 1.00 -
Public Works Building Roof Replacements - 40,000 40,000 - 40,000 - -
Public Works Asphalt Paver Upgraded Replacement 96,000 - 96,000 - 96,000 - -
Public Works Concrete Joint Sealant Replace Program - 150,000 150,000 - 150,000 - -
Public Works Traffic Signal Service Vehicle 31,407 4,500 35,907 - 35,907 - -
Public Works Cityworks AMS Upgrade (Portion of Water SLA)24,833 9,000 33,833 - 33,833 - -
Public Works Traffic Signal/Intersection PER 50,000 - 50,000 - 50,000 - -
Public Works Texas Ave Planterbox replacement 80,000 - 80,000 - 80,000 - -
TOTAL PUBLIC WORKS 566,301 768,199 1,334,500 - 1,334,500 4.00 1.00
PARD Parks Operations/Cemetery O&M - 26,964 26,964 - 26,964 - -
PARD Playground Equipment & Resurfacing 65,500 - 65,500 - 65,500 - -
PARD Forestry Bucket Truck 89,900 - 89,900 - 89,900 - 1.00
PARD Park Amenities Replace/Improve 33,100 - 33,100 - 33,100 - -
PARD Veteran's Park Turf & Irrigation Improve 157,250 - 157,250 - 157,250 - -
PARD Pavillion Repairs/Replacements 95,000 - 95,000 - 95,000 - -
PARD Athletic Field Maintenance Equipment 20,000 - 20,000 - 20,000 - -
PARD Additional Recreational Programming - 48,827 48,827 - 48,827 - -
TOTAL PARD 460,750 75,791 536,541 - 536,541 - 1.00
P&DS Neighborhood Plan Implementation 149,000 - 149,000 - 149,000 - -
TOTAL P&DS 149,000 - 149,000 - 149,000 - -
PC Add MultiMedia Coord 4,000 77,866 81,866 - 81,866 1.00 -
TOTAL GENERAL GOVERNMENT 4,000 77,866 81,866 - 81,866 1.00 -
- - -
TOTAL GENERAL FUND 2,092,282 1,885,448 3,977,730 - 3,977,730 17.00 3.00
- - -
RECREATION FUND
Aquatics Aquatics Equipment/Amenities Replace 53,965 - 53,965 - 53,965 - -
Aquatics Repairs to Thomas Pool Bath House 15,000 - 15,000 - 15,000 - -
Centers Splash Pads Replacement - Lincoln Center 270,000 - 270,000 - 270,000 - -
TOTAL RECREATION FUND 338,965 - 338,965 - 338,965 - -
WATER FUND
Water Upgrade Asset Mmgt Software 28,473 18,000 46,473 - 46,473 - -
TOTAL WATER FUND 28,473 18,000 46,473 - 46,473 - -
WASTEWATER FUND
Wastewater Upgrade Asset Mmgt Software 28,473 18,000 46,473 - 46,473 - -
TOTAL WASTEWATER FUND 28,473 18,000 46,473 - 46,473 - -
DRAINAGE FUND
Drainage-Maint Herbicide Program - Equipment Operator - 53,823 53,823 - 53,823 1.00 -
TOTAL DRAINAGE FUND - 53,823 53,823 - 53,823 1.00 -
TOTAL ALL FUNDS 2,488,193 1,975,271 4,463,464 - 4,463,464 18.00 3.00
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-1 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Police Department
Administration Division
Police Chief 1.00 1.00 1.00 1.00 123,337$ 127,038$ 130,491$ -$ 130,491$
Assistant Chief 3.00 3.00 3.00 3.00 284,253 294,565 290,582 - 290,582
Lieutenant 1.00 2.00 2.00 2.00 71,540 81,811 87,616 - 87,616
Accreditation Manager 1.00 1.00 1.00 1.00 63,000 65,162 74,790 - 74,790
Tech. Services. Coordinator 1.00 1.00 1.00 1.00 65,116 65,116 66,561 - 66,561
Staff Assistant 1.00 1.00 1.00 1.00 38,481 38,481 39,520 - 39,520
Secretary 2.00 2.00 2.00 2.00 54,517 54,562 48,950 - 48,950
Total 10.00 11.00 11.00 0.00 11.00 700,244$ 726,737$ 738,510$ -$ 738,510$
Uniform Patrol Division
Lieutenant 4.00 3.00 3.00 3.00 266,074$ 327,245$ 259,271$ -$ 259,271$
Sergeant 12.00 12.00 12.00 1.00 13.00 659,443 951,371 849,103 63,960 913,063
Police Officer 72.00 75.00 75.00 75.00 3,251,206 3,634,697 3,671,979 - 3,671,979
Criminal Intelligence Analyst 0.00 1.00 1.00 1.00 - - 53,089 - 53,089
Civilian Enforcement Supervisor 1.00 0.00 0.00 0.00 41,392 43,591 - - -
Animal Control Officer 3.00 0.00 0.00 0.00 78,166 80,592 - - -
Parking Enforcement Officer 0.00 0.00 0.00 0.00 - - - - -
Police Assistant 2.00 2.00 2.00 2.00 60,445 62,363 57,241 - 57,241
*School Crossing Guard 2.50 0.00 0.00 0.00 42,338 42,454 - - -
Total 96.50 93.00 93.00 1.00 94.00 4,399,064$ 5,142,314$ 4,890,683$ 63,960$ 4,954,643$
Criminal Investigation Division
Lieutenant 1.00 1.00 1.00 1.00 72,696$ 81,811$ 87,616$ -$ 87,616$
Sergeant 2.00 2.00 2.00 2.00 133,432 140,629 146,858 - 146,858
Police Officer 13.00 14.00 14.00 14.00 664,518 695,883 792,022 - 792,022
Criminal Intelligence Analyst 1.00 0.00 0.00 0.00 54,138 55,780 - - -
Civilian Forensic Specialist 1.00 1.00 1.00 1.00 47,199 46,290 46,164 - 46,164
Crime Scene Technician 0.00 0.00 0.00 1.00 1.00 - 33,904 33,904
Victim Advocate 1.00 1.00 1.00 1.00 53,875 55,779 43,471 - 43,471
Police Assistant 0.00 1.00 1.00 1.00 - 27,435 31,096 - 31,096
Secretary 1.00 1.00 1.00 1.00 23,317 24,027 24,441 - 24,441
Total 20.00 21.00 21.00 1.00 22.00 1,049,175$ 1,127,636$ 1,171,668$ 33,904$ 1,205,572$
Recruiting and Training Division
Lieutenant 1.00 1.00 1.00 1.00 74,069$ 81,811$ 87,616$ -$ 87,616$
Sergeant 1.00 1.00 1.00 1.00 60,715 68,943 73,226 - 73,226
Police Officer 2.00 2.00 2.00 2.00 111,613 113,774 97,635 - 97,635
Total 4.00 4.00 4.00 0.00 4.00 246,397$ 264,529$ 258,477$ -$ 258,477$
Support Services Division
Support Services Manager 0.00 1.00 1.00 1.00 -$ -$ 46,797$ -$ 46,797$
Animal Control Officer 0.00 3.00 3.00 3.00 - - 82,444 - 82,444
Assistant Buyer / Quartermaster 1.00 1.00 1.00 1.00 29,931 30,994 30,826 - 30,826
Total 1.00 5.00 5.00 0.00 5.00 29,931$ 30,994$ 160,067$ -$ 160,067$
Communication/Jail Division
Communication Manager 1.00 1.00 1.00 1.00 71,228$ 71,424$ 65,624$ -$ 65,624$
Communication Supervisor 3.00 3.00 3.00 3.00 153,379 155,156 161,328 - 161,328
Sr. Communications Operator 4.00 4.00 4.00 4.00 146,460 134,966 146,131 - 146,131
Communications Operator 16.00 16.00 16.00 16.00 470,112 470,767 512,361 - 512,361
Detention Officer 9.00 9.00 9.00 1.00 10.00 264,627 245,176 272,875 26,000 298,875
Holding Facility Supervisor 1.00 1.00 1.00 1.00 41,392 41,506 43,570 - 43,570
Dispatch Assistant 1.00 1.00 1.00 1.00 22,692 22,693 23,783 - 23,783
Total 35.00 35.00 35.00 1.00 36.00 1,169,890$ 1,141,686$ 1,225,672$ 26,000$ 1,251,672$
Special Operations Division
Lieutenant 1.00 1.00 1.00 1.00 68,370$ 81,811$ 86,576$ -$ 86,576$
Sergeant 1.00 2.00 2.00 2.00 67,475 67,640 144,372 - 144,372
Police Officer 6.00 10.00 10.00 1.00 11.00 333,516 326,794 577,206 42,037 619,243
Police Assistant 1.00 1.00 1.00 1.00 28,267 29,117 29,835 - 29,835
*School Crossing Guard 0.00 2.50 2.50 2.50 - - 42,454 - 42,454
Total 9.00 16.50 16.50 1.00 17.50 497,628$ 505,362$ 880,443$ 42,037$ 922,480$
Information Services Division
Information Services Manager 1.00 1.00 1.00 1.00 63,564$ 65,491$ 66,945$ -$ 66,945$
Evidence Technician 2.00 2.00 2.00 2.00 69,264 78,047 65,181 - 65,181
Sr. Records Technician 1.00 1.00 1.00 1.00 34,632 35,853 36,738 - 36,738
Records Technician 3.00 3.00 3.00 3.00 68,806 71,248 72,708 - 72,708
Police Assistant 0.00 0.00 0.00 0.00 - - - - -
Total 7.00 7.00 7.00 0.00 7.00 236,266$ 250,640$ 241,572$ -$ 241,572$
Police Position Totals
Full Time Total 180.00 190.00 190.00 4.00 194.00 8,286,257$ 9,147,443$ 9,524,638$ 165,901$ 9,690,539$
*Temp/Seasonal & Part-Time Non-Benefitted Total 2.50 2.50 2.50 0.00 2.50 42,338 42,454 42,454 - 42,454
Police Department Totals 182.50 192.50 192.50 4.00 196.50 8,328,595$ 9,189,897$ 9,567,092$ 165,901$ 9,732,993$
Fire Department
Fire Administration Division
Fire Chief 1.00 1.00 1.00 1.00 134,500$ 138,915$ 141,998$ -$ 141,998$
Planning and Research Coordinator 1.00 1.00 1.00 1.00 69,514 71,623 73,213 - 73,213
Assistant Buyer / Quartermaster 0.00 1.00 1.00 1.00 - 37,605 39,335 - 39,335
Staff Assistant 2.00 1.00 1.00 1.00 74,443 38,481 38,627 - 38,627
Secretary 1.00 1.00 1.00 1.00 26,728 27,468 28,215 - 28,215
Total 5.00 5.00 5.00 0.00 5.00 305,185$ 314,092$ 321,388$ -$ 321,388$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-2 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Emergency Management Division
Emergency Management Coordinator 1.00 1.00 1.00 1.00 59,704$ 61,515$ 62,880$ -$ 62,880$
Staff Assistant 1.00 1.00 1.00 1.00 32,926 33,851 34,602 - 34,602
Total 2.00 2.00 2.00 0.00 2.00 92,630$ 95,366$ 97,482$ -$ 97,482$
Fire Suppression Division
Asst. Fire Chief 1.00 1.00 1.00 1.00 100,120$ 103,123$ 105,927$ -$ 105,927$
Battalion Chief 3.00 3.00 3.00 3.00 243,556 250,477 255,663 - 255,663
Captain 4.00 4.00 4.00 4.00 281,988 291,464 298,269 - 298,269
Lieutenant 11.00 14.00 14.00 14.00 669,612 864,923 876,546 - 876,546
Apparatus Operator 18.00 21.00 21.00 21.00 943,160 1,095,018 1,167,422 - 1,167,422
Firefighter I 29.00 33.00 43.00 43.00 1,383,258 1,416,017 2,002,759 - 2,002,759
Firefighter II 8.00 0.00 0.00 0.00 320,032 200,016 - - -
Firefighter III 13.00 10.00 0.00 0.00 522,850 328,230 - - -
Total 87.00 86.00 86.00 0.00 86.00 4,464,576$ 4,549,268$ 4,706,586$ -$ 4,706,586$
Fire Prevention Division
Fire Marshal 1.00 1.00 1.00 1.00 103,569$ 106,676$ 109,044$ -$ 109,044$
Deputy Fire Marshal 4.00 4.00 4.00 4.00 252,809 256,623 262,477 - 262,477
Public Education Officer 1.00 1.00 1.00 1.00 60,255 61,382 43,471 - 43,471
Total 6.00 6.00 6.00 0.00 6.00 416,633$ 424,681$ 414,992$ -$ 414,992$
EMS Division
Fire/EMS Training Coordinator 1.00 1.00 1.00 1.00 72,958$ 75,670$ -$ -$ -$
Safety Officer/EMS Supervisor (Captain)0.00 0.00 0.00 1.00 1.00 - - - 76,392 76,392
Lieutenant - Fire 4.00 4.00 4.00 4.00 245,717 311,648 256,382 - 256,382
Apparatus Operator 6.00 6.00 6.00 6.00 330,222 389,319 340,401 - 340,401
Firefighter I 16.00 18.00 28.00 28.00 754,029 712,153 1,275,901 - 1,275,901
Firefighter II 11.00 2.00 1.00 1.00 80,008 80,006 40,157 - 40,157
Firefighter III 1.00 9.00 0.00 0.00 396,353 364,700 - - -
Total 39.00 40.00 40.00 1.00 41.00 1,879,287$ 1,933,704$ 1,990,782$ 76,392$ 2,067,174$
Fire Position Totals
Full Time Total 139.00 139.00 139.00 1.00 140.00 7,158,311$ 7,317,111$ 7,531,230$ 76,392$ 7,607,622$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
Fire Department Totals 139.00 139.00 139.00 1.00 140.00 7,158,311$ 7,317,111$ 7,531,230$ 76,392$ 7,607,622$
Public Works Department
Public Works Administration Division
Director of Public Works 1.00 1.00 1.00 1.00 121,332$ 126,185$ 130,244$ -$ 130,244$
Assistant Public Works Director 0.75 0.50 0.50 0.50 67,203 45,527 46,764 - 46,764
Public Works Business Services Manager 0.00 1.00 1.00 1.00 - - 59,602 - 59,602
Asset & Infrastructure Management Coordinator 0.00 1.00 1.00 1.00 - - 45,645 - 45,645
Public Works Analyst 0.75 0.00 0.00 0.00 27,281 58,025 - - -
Environmental Program Coordinator 0.00 0.00 0.00 0.00 - 56,782 - - -
Staff Assistant 0.00 0.00 1.00 1.00 - - 39,335 - 39,335
Customer Service Representative 1.00 1.00 1.00 1.00 26,979 30,576 31,408 - 31,408
Total 3.50 4.50 5.50 0.00 5.50 242,795$ 317,095$ 352,998$ -$ 352,998$
Traffic Engineering Division
Assistant City Engineer 1.00 1.00 1.00 1.00 73,422$ 73,429$ 75,425$ -$ 75,425$
Traffic Engineer 0.00 0.00 0.00 1.00 1.00 -$ -$ - 63,710 63,710
Total 1.00 1.00 1.00 1.00 2.00 73,422$ 73,429$ 75,425$ 63,710$ 139,135$
Facilities Maintenance Division
Facility Maint. Superintendent 1.00 1.00 1.00 1.00 73,429$ 73,429$ 75,059$ -$ 75,059$
Sr. Facility Maint. Technician 1.00 1.00 1.00 1.00 50,391 50,390 51,750 - 51,750
Facility Maint. Technician 5.00 5.00 5.00 1.00 6.00 191,405 194,406 198,075 32,887 230,962
Total 7.00 7.00 7.00 1.00 8.00 315,225$ 318,225$ 324,884$ 32,887$ 357,771$
Capital Projects Division
Assistant Director of PW/Capital Projects 1.00 1.00 1.00 1.00 90,000$ 92,493$ 95,007$ -$ 95,007$
Assistant City Engineer 4.00 4.00 4.00 4.00 257,799 266,587 289,425 - 289,425
Graduate Civil Engineer 1.00 1.00 1.00 1.00 60,270 61,039 62,394 - 62,394
Land Agent 1.00 1.00 1.00 1.00 67,000 68,702 70,569 - 70,569
Assistant Land Agent 1.00 1.00 1.00 1.00 39,522 44,436 45,866 - 45,866
Staff Assistant 1.00 1.00 0.00 0.00 38,376 38,481 - - -
Total 9.00 9.00 8.00 0.00 8.00 552,967$ 571,738$ 563,261$ -$ 563,261$
Streets Maintenance Division
Street Superintendent 1.00 1.00 1.00 1.00 70,492$ 72,254$ 58,240$ -$ 58,240$
Crew Leader 2.00 2.00 2.00 2.00 74,251 76,754 80,706 - 80,706
Equipment Operator 13.00 12.00 12.00 12.00 373,087 363,446 382,649 - 382,649
Light Equipment Operator 2.00 3.00 3.00 3.00 19,957 76,398 74,558 - 74,558
Total 18.00 18.00 18.00 0.00 18.00 537,787$ 588,852$ 596,153$ -$ 596,153$
Traffic Signs/ Markings Division
Sr. Signs Technician 0.00 0.00 1.00 1.00 -$ -$ 34,557$ -$ 34,557$
Signs Technician 3.00 3.00 2.00 2.00 95,713 100,989 72,604 - 72,604
Total 3.00 3.00 3.00 - 3.00 95,713$ 100,989$ 107,161$ -$ 107,161$
Irrigation Maintenance Division
Irrigation Specialist 2.00 2.00 2.00 2.00 54,228$ 57,064$ 59,530$ -$ 59,530$
Total 2.00 2.00 2.00 0.00 2.00 54,228$ 57,064$ 59,530$ -$ 59,530$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-3 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Traffic Signal Systems Division
Traffic Systems Superintendent 1.00 1.00 1.00 1.00 73,429$ 73,429$ 75,059$ -$ 75,059$
Traffic Systems Foreman 1.00 1.00 1.00 1.00 53,269 48,388 52,949 - 52,949
Traffic Signal Technician 4.00 4.00 4.00 4.00 160,381 156,132 167,308 - 167,308
Total 6.00 6.00 6.00 0.00 6.00 287,079$ 277,949$ 295,316$ -$ 295,316$
Public Works Position Totals
Full Time Total 49.50 50.50 50.50 2.00 52.50 2,159,216$ 2,305,341$ 2,374,728$ 96,597$ 2,471,325$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 - - - - -
Public Works Department Totals 49.50 50.50 50.50 2.00 52.50 2,159,216$ 2,305,341$ 2,374,728$ 96,597$ 2,471,325$
Parks & Recreation Department
Parks & Recreation Administration Division
Director of Parks & Recreation 1.00 1.00 1.00 1.00 113,000$ 118,975$ 122,210$ -$ 122,210$
Asst. Director of Parks & Recreation 1.00 0.00 0.00 0.00 86,100 - - - -
Sr. Parks Planner 1.00 0.00 0.00 0.00 67,582 - - - -
Special Events & Marketing Coordinator 1.00 0.00 0.00 0.00 43,500 39,899 - - -
Administrative Support Supervisor 1.00 1.00 1.00 1.00 45,645 48,058 50,323 - 50,323
Staff Assistant 2.00 2.00 2.00 2.00 62,774 62,487 59,332 - 59,332
Secretary 2.00 2.00 2.00 2.00 53,082 49,473 48,403 - 48,403
*Secretary 0.50 0.50 0.50 0.50 1,845 1,850 1,850 - 1,850
Total 9.50 6.50 6.50 0.00 6.50 473,528$ 320,742$ 282,118$ -$ 282,118$
Administration Division Total 9.50 6.50 6.50 0.00 6.50 473,528$ 320,742$ 282,118$ -$ 282,118$
Hotel Tax Fund (HOT) Programs - Athletics
Lead Athletic Supervisor 0.00 0.50 0.50 0.50 -$ -$ 29,651$ -$ 29,651$
Recreation Supervisor 1.00 0.20 0.20 0.20 61,209 50,328 10,156 - 10,156
Athletic Activities Assistant 0.00 0.20 0.20 0.20 - - 6,219 - 6,219
*Special Events Workers 0.50 0.50 0.50 0.50 9,173 9,198 9,198 - 9,198
Total 1.50 1.40 1.40 0.00 1.40 70,382$ 59,526$ 55,224$ -$ 55,224$
Recreation - Administration
Asst. Director of Parks & Rec.0.00 1.00 1.00 1.00 -$ 90,247$ 85,000$ -$ 85,000$
Recreation Superintendent 1.00 0.00 0.00 0.00 73,151 - - - -
Recreation Supervisor 1.00 1.00 1.00 1.00 61,209 63,218 46,164 - 46,164
Event Marketing & Development Supervisor 0.80 0.00 0.00 0.00 39,038 - - - -
Assistant Recreation Supervisor - School Age Care 1.00 1.00 1.00 1.00 41,246 42,068 30,826 - 30,826
*Custodian 0.50 0.50 0.50 0.50 827 829 829 - 829
Total 4.30 3.50 3.50 0.00 3.50 215,471$ 196,362$ 162,819$ -$ 162,819$
Recreation - Programs and Special Events
Recreation Supervisor 1.00 1.00 1.00 1.00 61,209$ 63,218$ 66,884$ -$ 66,884$
Special Events and Marketing Coordinator 0.00 1.00 1.00 1.00 - - 43,035 - 43,035
*Recreation Assistant/ Special Events 1.50 1.50 1.00 1.00 62,908 60,017 37,546 - 37,546
*Special Events Workers 1.00 1.00 1.00 1.00 36,910 40,011 37,546 - 37,546
Total 3.50 4.50 4.00 0.00 4.00 161,027$ 163,246$ 185,011$ -$ 185,011$
Hotel Tax Fund (HOT) Programs - Special Events
*Special Events Workers 0.00 0.00 0.50 0.50 - - 13,608 - 13,608
Total 0.00 0.00 0.50 0.00 0.50 -$ -$ 13,608$ -$ 13,608$
Recreation Division Total 9.30 9.40 9.40 0.00 9.40 446,880$ 419,134$ 416,662$ -$ 416,662$
Special Facilities Administration
Recreation Superintendent 1.00 0.00 0.00 0.00 70,813$ -$ -$ -$ -$
Total 1.00 0.00 0.00 0.00 0.00 70,813$ -$ -$ -$ -$
Special Facilities Division Total 1.00 0.00 0.00 0.00 0.00 70,813$ -$ -$ -$ -$
Parks Operations - Administration
Assistant Director of Parks & Recreation 0.00 1.00 1.00 1.00 -$ 90,247$ 94,500$ -$ 94,500$
Parks Superintendent 0.00 0.00 0.00 0.00 - - - - -
Sr. Parks Planner 0.00 1.00 1.00 1.00 - 68,702 70,227 - 70,227
Total 0.00 2.00 2.00 0.00 2.00 -$ 158,949$ 164,727$ -$ 164,727$
Parks Operations - East District
Parks Operations Supervisor 1.00 1.00 1.00 1.00 46,114$ 43,987$ 46,061$ -$ 46,061$
Parks Crew Leader 3.00 3.00 3.00 3.00 111,842 113,211 115,724 - 115,724
Light Equipment Operator 4.00 5.00 5.00 5.00 111,634 144,224 138,028 - 138,028
Irrigation Specialist 0.00 2.00 2.00 2.00 - 61,132 62,489 - 62,489
Grounds Worker 4.00 4.00 4.00 4.00 93,122 69,057 86,985 - 86,985
*Grounds Worker 2.00 2.00 2.00 2.00 26,042 26,113 28,351 - 28,351
Total 14.00 17.00 17.00 0.00 17.00 388,754$ 457,724$ 477,638$ -$ 477,638$
Parks Operations - South District
Parks Operations Supervisor 1.00 1.00 1.00 1.00 41,787$ 39,553$ 41,409$ -$ 41,409$
Forestry Crew Leader 0.00 1.00 1.00 1.00 - 34,518 35,801 - 35,801
Parks Crew Leader 2.00 1.00 1.00 1.00 76,752 38,481 39,335 - 39,335
Light Equipment Operator 2.00 0.00 0.00 0.00 56,638 29,554 - - -
Forestry/Horticulture Worker 0.00 2.00 2.00 2.00 - 54,765 50,544 - 50,544
Grounds Worker 5.00 4.00 4.00 4.00 115,856 101,927 99,685 - 99,685
Maintenance Specialist 0.00 0.75 0.75 0.75 - 6,500 32,252 - 32,252
*Grounds Worker 1.00 1.00 1.00 1.00 20,007 20,061 20,062 - 20,062
Total 11.00 10.75 10.75 0.00 10.75 311,040$ 325,359$ 319,088$ -$ 319,088$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-4 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Parks Operations - West District
Parks Operations Supervisor 1.00 1.00 1.00 1.00 43,285$ 44,696$ 46,051$ -$ 46,051$
Parks Crew Leader 1.00 2.00 2.00 2.00 35,776 75,439 69,312 - 69,312
Light Equipment Operator 2.00 2.00 2.00 2.00 57,803 59,692 55,333 - 55,333
Grounds Worker 4.00 4.00 4.00 4.00 104,749 125,204 107,473 - 107,473
*Grounds Worker 1.00 1.00 1.00 1.00 15,097 15,138 15,139 - 15,139
Total 9.00 10.00 10.00 0.00 10.00 256,710$ 320,169$ 293,308$ -$ 293,308$
Parks Operations Division Total 34.00 39.75 39.75 0.00 39.75 956,504$ 1,262,201$ 1,254,761$ -$ 1,254,761$
Cemetery
Cemetery Sexton 1.00 1.00 1.00 1.00 44,782$ 46,261$ 47,749$ -$ 47,749$
Cemetery Crew Leader 1.00 1.00 0.00 0.00 31,949 33,162 - - -
Horticulture Crew Leader 0.00 1.00 1.00 1.00 - 30,806 31,797 - 31,797
Forestry/Horticulture Worker 0.00 1.00 2.00 2.00 - 30,576 58,804 - 58,804
Grounds Worker 3.00 3.00 0.00 0.00 71,011 67,201 - - -
Total 5.00 7.00 4.00 0.00 4.00 147,742$ 208,006$ 138,350$ -$ 138,350$
Urban Landscape
Urban Landscape Manager 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
Urban Landscape Supervisor 0.00 0.00 0.00 0.00 - - - - -
Horticulture Crew Leader 2.00 0.00 0.00 0.00 71,469 - - - -
Urban Landscape Crew Leader 1.00 0.00 0.00 0.00 33,092 - - - -
Urban Landscape / Horticulture Worker 4.00 0.00 0.00 0.00 117,228 - - - -
Irrigation Specialist 1.00 0.00 0.00 0.00 28,392 - - - -
*Urban Landscape / Horticulture Worker 0.50 0.00 0.00 0.00 - - - - -
Total 8.50 0.00 0.00 0.00 0.00 250,181$ -$ -$ -$ -$
Cemetery Division Total 13.50 7.00 4.00 0.00 4.00 397,923$ 208,006$ 138,350$ -$ 138,350$
Parks & Recreation Position Totals
Full Time Total 58.80 54.65 51.65 0.00 51.65 2,187,399$ 2,036,866$ 1,927,762$ -$ 1,927,762$
*Temp/Seasonal & Part-Time Non-Benefitted Total 8.50 8.00 8.00 0.00 8.00 172,809 173,217 164,129 - 164,129
Parks & Recreation Department Totals 67.30 62.65 59.65 0.00 59.65 2,345,648$ 2,210,083$ 2,091,891$ -$ 2,091,891$
Planning & Development Services Department
Administration Division
Executive Director of Development Services 1.00 1.00 1.00 1.00 122,850$ 123,187$ 127,150$ -$ 127,150$
Asst. Dir. Planning & Development Services 2.00 2.00 2.00 2.00 184,986 171,702 175,744 - 175,744
Community Development Manager 1.00 1.00 1.00 1.00 70,989 74,539 76,193 - 76,193
Total 4.00 4.00 4.00 0.00 4.00 378,825$ 369,428$ 379,087$ -$ 379,087$
Engineering Division
City Engineer 1.00 1.00 1.00 1.00 92,494$ 92,493$ 94,546$ -$ 94,546$
Senior Asst. City Engineer 1.00 1.00 1.00 1.00 75,951 78,230 79,966 - 79,966
Assistant City Engineer 1.00 1.00 2.00 2.00 67,113 69,294 121,493 - 121,493
Graduate Civil Engineer 1.00 1.00 0.00 0.00 53,191 54,786 - - -
Construction Inspector 5.00 4.00 4.00 4.00 211,094 174,469 178,333 - 178,333
Programs Specialist 0.00 1.00 1.00 1.00 - 35,957 37,975 - 37,975
Total 9.00 9.00 9.00 0.00 9.00 499,843$ 505,229$ 512,313$ -$ 512,313$
Building Inspection Division
Building Official 1.00 1.00 1.00 1.00 76,957$ 79,226$ 81,025$ -$ 81,025$
Plans Examiner 2.00 2.00 2.00 2.00 100,782 100,780 103,018 - 103,018
Combination Building Inspector 4.00 4.00 4.00 4.00 150,920 145,435 155,572 - 155,572
Total 7.00 7.00 7.00 0.00 7.00 328,659$ 325,441$ 339,615$ -$ 339,615$
Development Coordination Division
Development Coordinator 1.00 1.00 1.00 1.00 70,294$ 72,578$ 74,190$ -$ 74,190$
Staff Assistant 4.50 3.50 3.50 3.50 155,627 127,332 129,727 - 129,727
Administrative Support Specialist 1.00 1.00 1.00 1.00 35,666 37,084 38,462 - 38,462
CSR/Permit Technician 2.00 2.00 2.00 2.00 59,401 58,462 58,499 - 58,499
Customer Service Representative 1.00 1.00 1.00 1.00 24,966 25,779 24,898 - 24,898
Total 9.50 8.50 8.50 0.00 8.50 345,954$ 321,235$ 325,776$ -$ 325,776$
Code Enforcement Division
Code Enforcement Supervisor 1.00 0.00 0.00 0.00 47,824$ -$ -$ -$ -$
Code Enforcement Officer 4.00 4.00 2.00 2.00 132,755 136,091 60,872 - 60,872
*Code Enforcement Officer 0.00 0.00 0.00 0.50 0.50 - - - 14,000 14,000
Total 5.00 4.00 2.00 0.50 2.50 180,579$ 136,091$ 60,872$ 14,000$ 74,872$
Planning Division
Principal Planner 0.00 2.00 2.00 2.00 -$ 124,183$ 127,559$ -$ 127,559$
Sr. Planner 4.00 1.00 1.00 1.00 223,449 48,879 50,280 - 50,280
Staff Planner 2.00 3.00 3.00 3.00 91,037 136,929 133,872 - 133,872
Planning Technician 1.00 1.00 1.00 1.00 35,457 36,354 37,125 - 37,125
CD Analyst 0.00 0.50 0.50 0.50 - 23,838 24,113 - 24,113
*Development Review-Intern 0.50 0.50 0.00 0.00 1,601 1,604 - - -
Total 7.50 8.00 7.50 0.00 7.50 351,544$ 371,787$ 372,949$ -$ 372,949$
Community and Neighborhood Services
Neighborhood & Community Relations Coordinator 1.00 1.00 1.00 1.00 50,951$ 52,480$ 53,383$ -$ 53,383$
Transportation Planning Coordinator 1.00 1.00 1.00 1.00 71,110 73,243 75,052 - 75,052
Greenways Program Manager 1.00 1.00 1.00 1.00 58,616 60,960 62,344 - 62,344
GIS Technician 1.00 1.00 1.00 1.00 34,946 39,524 40,401 - 40,401
Total 4.00 4.00 4.00 0.00 4.00 215,623$ 226,207$ 231,180$ -$ 231,180$
Planning & Development Services Position Totals
Full Time Total 45.50 44.00 42.00 0.50 42.50 2,299,426$ 2,253,814$ 2,221,792$ -$ 2,221,792$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 0.00 0.00 0.00 1,601 1,604 - 14,000 14,000
Planning & Development Services Dept. Totals 46.00 44.50 42.00 0.50 42.50 2,301,027$ 2,255,418$ 2,221,792$ 14,000$ 2,235,792$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-5 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Information Technology
IT Administration Division
Director of Information Technology 1.00 1.00 1.00 1.00 108,297$ 111,545$ 114,021$ -$ 114,021$
Asst. Director of Information Technology 1.00 1.00 1.00 1.00 82,420 85,716 88,474 - 88,474
Technical Administrative Support Specialist 0.00 0.00 1.00 1.00 - - 33,551 - 33,551
IT Support Supervisor 1.00 1.00 0.00 0.00 50,391 52,414 - - -
IT Support Representative 2.00 2.00 0.00 0.00 61,612 60,047 - - -
Total 5.00 5.00 3.00 0.00 3.00 302,720$ 309,722$ 236,046$ -$ 236,046$
E-Government Division
E-Government Coordinator 0.00 1.00 1.00 1.00 -$ 49,452$ 47,780$ -$ 47,780$
E-Government Technician 1.00 0.00 0.00 0.00 35,165 - - - -
Total 1.00 1.00 1.00 0.00 1.00 35,165$ 49,452$ 47,780$ -$ 47,780$
Geographic Information Services Division
GIS Coordinator 1.00 1.00 1.00 1.00 62,902$ 64,474$ 65,906$ -$ 65,906$
GIS Analyst 0.00 0.00 1.00 1.00 - - 46,164 - 46,164
GIS Technician 1.00 1.00 0.00 0.00 38,002 38,961 - - -
*GIS Intern 0.25 0.25 0.25 0.25 11,716 11,747 11,779 - 11,779
Total 2.25 2.25 2.25 0.00 2.25 112,620$ 115,182$ 123,849$ -$ 123,849$
Mail Division
Postal Services Assistant 0.75 0.75 0.75 0.75 17,160$ 17,473$ 17,794$ -$ 17,794$
Mail Clerk 0.50 0.50 0.50 0.50 13,536 13,536 11,825 - 11,825
Total 1.25 1.25 1.25 0.00 1.25 30,696$ 31,009$ 29,619$ -$ 29,619$
Management Information Systems Division
Business Systems Manager 1.00 1.00 0.00 0.00 66,788$ 68,457$ -$ -$ -$
Systems Analyst 5.00 5.00 0.00 0.00 301,092 293,865 - - -
Network Systems Analyst 2.00 2.00 0.00 0.00 130,232 130,232 - - -
Network Systems Administrator 1.00 1.00 0.00 0.00 50,391 50,390 - - -
Microcomputer Coordinator 1.00 1.00 0.00 0.00 61,132 62,660 - - -
Microcomputer Specialist 5.00 5.00 0.00 0.00 212,888 218,351 - - -
Total 15.00 15.00 0.00 0.00 0.00 822,523$ 823,955$ -$ -$ -$
Technology Services
Technology Services Coordinator 0.00 0.00 1.00 1.00 -$ -$ 57,495$ -$ 57,495$
Lead Technology Services Specialist 0.00 0.00 1.00 1.00 - - 47,549 - 47,549
Technology Services Specialist 0.00 0.00 4.00 1.00 5.00 - - 162,105 40,643 202,748
Technology Services Representative 0.00 0.00 2.00 2.00 - - 56,534 - 56,534
Total 0.00 0.00 8.00 1.00 9.00 -$ -$ 323,683$ 40,643$ 364,326$
Business Services
Business Systems Manager 0.00 0.00 1.00 1.00 -$ -$ 69,977$ -$ 69,977$
Systems Analyst 0.00 0.00 5.00 5.00 - - 289,963 - 289,963
Total 0.00 0.00 6.00 0.00 6.00 -$ -$ 359,940$ -$ 359,940$
Network Services
Network Systems Analyst 0.00 0.00 2.00 2.00 -$ -$ 133,252$ -$ 133,252$
Network Systms Administrator 0.00 0.00 1.00 1.00 - - 51,635 - 51,635
Total 0.00 0.00 3.00 0.00 3.00 -$ -$ 184,887$ -$ 184,887$
Communication Services Division
Communication Services Coordinator.1.00 1.00 1.00 1.00 49,431$ 51,161$ 53,210$ -$ 53,210$
Sr. Communications Technician 1.00 1.00 1.00 1.00 51,037 52,309 52,424 - 52,424
Communications Technician 4.00 3.00 3.00 3.00 167,149 129,063 123,389 - 123,389
Total 6.00 5.00 5.00 0.00 5.00 267,617$ 232,533$ 229,023$ -$ 229,023$
Information Technology Position Totals
Full Time Total 30.25 29.25 29.25 1.00 30.25 1,559,625$ 1,550,106$ 1,523,047$ 40,643$ 1,563,690$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.25 0.25 0.25 0.00 0.25 11,716 11,747 11,779 - 11,779
Information Technology Department Totals 30.50 29.50 29.50 1.00 30.50 1,571,341$ 1,561,853$ 1,534,826$ 40,643$ 1,575,469$
Fiscal Services Department
Fiscal Administration Division
Executive Director of Business Services 1.00 1.00 1.00 1.00 122,850$ 123,187$ 127,150$ -$ 127,150$
Treasurer 1.00 0.00 0.00 0.00 59,276 - - - -
Staff Assistant 1.00 1.00 1.00 1.00 29,012 29,888 30,160 - 30,160
*Quality Assurance Records Assistant 0.00 0.00 0.50 0.50 - - 8,340 - 8,340
Total 3.00 2.00 2.50 0.00 2.50 211,138$ 153,075$ 165,650$ -$ 165,650$
Accounting / Treasury Operations Division
Accounting / Treasury Operations Manager 0.00 1.00 1.00 1.00 -$ 65,962$ 67,755$ -$ 67,755$
Assistant Fiscal Services Director 1.00 0.00 0.00 0.00 79,740 - - - -
Staff Accountant 2.00 0.00 0.00 0.00 102,328 - - - -
Accounting Customer Service Supervisor 1.00 1.00 1.00 1.00 51,164 52,699 53,869 - 53,869
Accounting Assistant 1.00 1.00 1.00 1.00 36,875 37,980 38,918 - 38,918
Acct. Customer Service Rep.2.00 2.00 2.00 2.00 51,371 51,595 52,228 - 52,228
Payroll Assistant 1.00 1.00 1.00 1.00 38,481 38,481 39,431 - 39,431
Total 8.00 6.00 6.00 0.00 6.00 359,959$ 180,755$ 184,446$ -$ 184,446$
Purchasing Division
Asst. Fiscal Services Director 1.00 1.00 1.00 1.00 81,235$ 84,484$ 87,202$ -$ 87,202$
Buyer 2.00 2.00 2.00 2.00 112,780 101,871 107,016 - 107,016
Assistant Buyer 1.00 1.00 1.00 1.00 34,039 35,060 33,488 - 33,488
Total 4.00 4.00 4.00 0.00 4.00 228,054$ 221,415$ 227,706$ -$ 227,706$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-6 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Budget & Financial Reporting Division
Budget & Strategic Planning Manager 1.00 0.00 0.00 0.00 65,157$ -$ -$ -$ -$
Budget & Financial Reporting Manager 0.00 1.00 1.00 1.00 - 71,152 73,086 - 73,086
Budget Supervisor 0.00 1.00 1.00 1.00 - 67,233 69,061 - 69,061
Financial Reporting Supervisor 0.00 1.00 1.00 1.00 - 55,477 55,477
Sr. Budget Analyst 0.00 1.00 1.00 1.00 - 53,369 54,820 - 54,820
Budget Analyst 4.00 1.00 1.00 1.00 215,511 96,883 48,410 - 48,410
Staff Accountant 0.00 2.00 2.00 2.00 - 107,338 109,992 - 109,992
Financial Support Specialist 0.00 1.00 1.00 1.00 - 34,965 36,014 - 36,014
Total 5.00 8.00 8.00 0.00 8.00 280,668$ 430,940$ 446,860$ -$ 446,860$
Municipal Court Division
Municipal Court Administrator 1.00 1.00 1.00 1.00 73,239$ 62,023$ 64,947$ -$ 64,947$
Court Operations Supervisor 1.00 1.00 1.00 1.00 56,038 45,123 46,800 - 46,800
Collections Services Coordinator 1.00 1.00 1.00 1.00 44,905 39,553 38,234 - 38,234
Customer Services Coordinator 1.00 1.00 1.00 1.00 35,269 35,957 37,403 - 37,403
Asst. Collections Coordinator 1.00 1.00 1.00 1.00 35,248 36,312 36,575 - 36,575
Docket Coordinator 1.00 1.00 1.00 1.00 31,807 27,510 28,621 - 28,621
Payment Compliance Representative 2.00 2.00 2.00 2.00 57,503 58,566 58,618 - 58,618
Deputy Court Clerk 6.00 6.00 6.00 6.00 156,574 158,719 153,532 - 153,532
City Marshal 1.00 1.00 1.00 1.00 51,100 67,639 72,186 - 72,186
Deputy City Marshal 2.00 2.00 2.00 2.00 91,134 96,339 102,264 - 102,264
Total 17.00 17.00 17.00 0.00 17.00 632,817$ 627,741$ 639,180$ -$ 639,180$
Municipal Court Judges Division
Municipal Court Judge 1.00 1.00 1.00 1.00 99,597$ 110,302$ 110,000$ -$ 110,000$
*Municipal Court Judge 0.50 0.50 0.50 0.50 6,212 6,228 6,229 - 6,229
Total 1.50 1.50 1.50 0.00 1.50 105,809$ 116,530$ 116,229$ -$ 116,229$
Fiscal Services Position Totals
Full Time Total 38.00 38.00 38.00 0.00 38.00 1,812,233$ 1,724,228$ 1,765,502$ -$ 1,765,502$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.50 0.50 1.00 0.00 1.00 6,212 6,228 14,569 - 14,569
Fiscal Services Department Totals 38.50 38.50 39.00 0.00 39.00 1,818,445$ 1,730,456$ 1,780,071$ -$ 1,780,071$
General Government
City Secretary Division
City Secretary 1.00 1.00 1.00 1.00 77,713$ 80,219$ 82,500$ -$ 82,500$
Deputy City Secretary 1.00 1.00 1.00 1.00 40,922 42,548 43,281 - 43,281
Deputy Local Registrar 1.00 1.00 1.00 1.00 30,264 31,473 32,329 - 32,329
Records Management Coordinator 1.00 1.00 1.00 1.00 33,517 30,263 30,181 - 30,181
Secretary 1.00 1.00 1.00 1.00 24,966 22,692 23,783 - 23,783
Historical Records Coordinator 0.50 0.50 0.50 0.50 - 15,131 15,543 - 15,543
Total 5.50 5.50 5.50 0.00 5.50 207,382$ 222,326$ 227,617$ -$ 227,617$
Internal Audit Division
Internal Auditor 1.00 1.00 1.00 1.00 79,779$ 85,233$ 85,000$ -$ 85,000$
Assistant Internal Auditor 1.00 1.00 1.00 1.00 45,000 49,436 47,000 - 47,000
Total 2.00 2.00 2.00 0.00 2.00 124,779$ 134,669$ 132,000$ -$ 132,000$
City Manager Division
City Manager 1.00 1.00 1.00 1.00 165,453$ 165,453$ 215,000$ -$ 215,000$
Deputy City Manager 2.00 2.00 2.00 2.00 287,794 292,525 299,368 - 299,368
Assistant to the City Manager 1.00 2.00 2.00 2.00 50,137 51,641 101,523 - 101,523
Economic Development Analyst 1.00 0.00 0.00 0.00 44,902 47,216 - - -
Executive Assistant to the City Manager 1.00 1.00 1.00 1.00 44,864 47,116 49,338 - 49,338
*Internship 0.00 0.00 0.00 0.00 - - - - -
Total 6.00 6.00 6.00 0.00 6.00 593,150$ 603,951$ 665,229$ -$ 665,229$
Legal Division
City Attorney 1.00 1.00 1.00 1.00 137,877$ 137,877$ 145,000$ -$ 145,000$
First Assistant City Attorney 1.00 1.00 1.00 1.00 117,296 121,401 125,000 - 125,000
Senior Assistant City Attorney 1.00 1.00 1.00 1.00 72,189 81,521 87,129 - 87,129
Assistant City Attorney 2.00 2.00 2.00 2.00 106,372 111,305 111,200 - 111,200
Legal Assistant/Office Manager 1.00 1.00 1.00 1.00 49,390 49,389 49,254 - 49,254
Legal Assistant 2.00 2.00 2.00 2.00 77,004 76,857 79,478 - 79,478
Legal Secretary 1.00 1.00 1.00 1.00 29,012 24,966 26,018 - 26,018
Total 9.00 9.00 9.00 0.00 9.00 589,140$ 603,316$ 623,079$ -$ 623,079$
Public Communications
Public Communications Director 1.00 1.00 1.00 1.00 103,283$ 110,302$ 112,750$ -$ 112,750$
Communications & Marketing Specialist 1.00 1.00 1.00 1.00 73,642 75,482 77,534 - 77,534
Broadcast Media Specialist 2.00 1.00 1.00 1.00 114,394 62,538 62,406 - 62,406
Multi-Media Coordinator 1.00 1.00 1.00 1.00 56,657 58,073 59,651 - 59,651
Marketing Coordinator 0.00 1.00 1.00 1.00 - - 40,976 - 40,976
Public Communications Assistant 1.00 0.00 0.00 0.00 33,100 34,748 - - -
Total 6.00 5.00 5.00 0.00 5.00 381,076$ 341,143$ 353,317$ -$ 353,317$
Human Resources Division
Human Resources Director 1.00 1.00 1.00 1.00 110,302$ 113,611$ 116,132$ -$ 116,132$
Human Resources Administrator 0.00 1.00 1.00 1.00 - - 70,000 70,000
Human Resources Analyst 1.00 1.00 1.00 1.00 53,810 59,787 61,115 - 61,115
Human Resources Advisor 1.00 1.00 1.00 1.00 50,639 51,904 52,798 - 52,798
Human Resources Recruiter 1.00 1.00 1.00 1.00 43,026 48,097 49,644 - 49,644
Staff Assistant 1.00 2.00 2.00 2.00 34,831 36,041 67,393 - 67,393
Secretary 1.00 0.00 0.00 0.00 27,510 27,510 - - -
Total 6.00 7.00 7.00 0.00 7.00 320,118$ 336,950$ 417,082$ -$ 417,082$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-7 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
General Government Position Totals
Full Time Total 34.50 34.50 34.50 0.00 34.50 2,215,645$ 2,242,355$ 2,418,324$ -$ 2,418,324$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
General Government Department Totals 34.50 34.50 34.50 0.00 34.50 2,215,645$ 2,242,355$ 2,418,324$ -$ 2,418,324$
General Fund Position Totals
Full Time Total 575.55 579.90 574.90 8.50 583.40 27,678,112$ 28,577,263$ 29,287,023$ 379,533$ 29,666,556$
*Temp/Seasonal & Part-Time Non-Benefitted Total 12.25 11.75 11.75 0.00 11.75 234,676 235,250 232,931 14,000 246,931
GENERAL FUND TOTALS 587.80 591.65 586.65 8.50 595.15 27,912,788$ 28,812,513$ 29,519,954$ 393,533$ 29,913,487$
Court Security Fee Fund
Court Security Division
Deputy City Marshal 1.00 1.00 1.00 1.00 41,205$ 43,403$ 47,141$ -$ 47,141$
Total 1.00 1.00 1.00 0.00 1.00 41,205$ 43,403$ 47,141$ -$ 47,141$
Court Security Fee Fund Position Totals
Full Time Total 1.00 1.00 1.00 0.00 1.00 41,205$ 43,403$ 47,141$ -$ 47,141$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
COURT SECURITY FEE FUND TOTALS 1.00 1.00 1.00 0.00 1.00 41,205$ 43,403$ 47,141$ -$ 47,141$
Juvenile Case Manager Fee Fund
Juvenile Case Manager Division
Juvenile Case Manager 1.00 1.00 1.00 1.00 35,394$ 37,751$ 38,401$ -$ 38,401$
Teen Court Coordinator 0.75 0.75 0.75 0.75 28,861 28,861 29,430 - 29,430
Total 1.75 1.75 1.75 0.00 1.75 64,255$ 66,612$ 67,831$ -$ 67,831$
Juvenile Case Manager Fee Fund Position Totals
Full Time Total 1.75 1.75 1.75 0.00 1.75 64,255$ 66,612$ 67,831$ -$ 67,831$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
JUVENILE CASE MANAGER FEE FUND TOTALS 1.75 1.75 1.75 0.00 1.75 64,255$ 66,612$ 67,831$ -$ 67,831$
Recreation Fund
Recreation Sports Admin - Recreation Supervisor 1.00 0.80 0.80 0.80 61,377$ 132,113$ 40,624$ -$ 40,624$
Recreation Sports Admin - Lead Athletic Supervisor 0.00 0.50 0.50 0.50 - - 29,651 - 29,651
Recreation Sports Admin - Athletic Activities Assistant 0.00 0.80 0.80 0.80 - - 24,877 - 24,877
Concessions - Supervisor 0.20 0.00 0.00 0.00 39,291 - - - -
SW Center - Recreation Supervisor 0.00 0.25 0.25 0.25 - 31,250 15,920 - 15,920
SW Center - Assistant Supervisor 0.00 0.50 0.50 0.50 - - 18,250 - 18,250
SW Center - Senior Services Coordinator 0.50 0.50 0.50 0.50 25,790 26,436 27,023 - 27,023
Aquatics - Pools Supervisor 1.00 1.00 1.00 1.00 61,377 62,911 64,308 - 64,308
Aquatics - Asst. Pools Supervisor 1.00 0.00 0.00 0.00 42,048 - - - -
Aquatics - Asst. Recreation Supervisor 1.00 0.00 0.00 0.00 42,069 - - - -
Aquatics - Maintenance Specialist 0.00 0.25 0.25 0.25 - - 10,751 - 10,751
Instruction - Recreation Supervisor 1.00 0.00 0.00 0.00 61,377 - - - -
Instruction(Xtra Education) - Recreation Supervisor 0.00 0.50 0.50 0.50 61,377 62,911 31,840 - 31,840
SW Center (Teen) - Recreation Supervisor 1.00 0.25 0.25 0.25 60,602 31,513 15,920 - 15,920
SW Center (Teen) - Assistant Supervisor 0.00 0.50 0.50 0.50 - - 18,250 - 18,250
Lincoln Center - Supervisor 1.00 1.00 1.00 1.00 61,377 62,911 64,308 - 64,308
Lincoln Center - Assistant Supervisor 1.00 1.00 1.00 1.00 21,034 42,068 43,002 - 43,002
Conference Center - Supervisor 1.00 1.00 0.00 0.00 61,377 62,911 - - -
Conference Center - Asst. Supervisor 1.00 1.00 0.00 0.00 34,831 35,707 - - -
Conference Center - Secretary 1.00 1.00 0.00 0.00 26,030 26,676 - - -
*Temp/Seasonal & Part-Time Non-Benefitted 38.00 38.00 38.00 38.00 748,887 692,260 662,598 - 662,598
Total 49.70 48.85 45.85 0.00 45.85 1,347,468$ 1,269,667$ 1,067,322$ -$ 1,067,322$
Recreation Fund Position Totals
Full Time Total 11.70 10.85 7.85 0.00 7.85 598,581$ 577,407$ 404,724$ -$ 404,724$
*Temp/Seasonal & Part-Time Non-Benefitted Total 38.00 38.00 38.00 0.00 38.00 748,887 692,260 662,598 - 662,598
RECREATION FUND TOTALS 49.70 48.85 45.85 0.00 45.85 1,347,468$ 1,269,667$ 1,067,322$ -$ 1,067,322$
ARRA of 2009 Fund
ARRA of 2009 Division
Sustainability Coordinator**1.00 0.00 0.00 0.00 47,793$ -$ -$ -$ -$
Total 1.00 0.00 0.00 0.00 0.00 47,793$ -$ -$ -$ -$
ARRA of 2009 Fund Position Totals
Full Time Total 1.00 0.00 0.00 0.00 0.00 47,793$ -$ -$ -$ -$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
ARRA OF 2009 FUND TOTALS 1.00 0.00 0.00 0.00 0.00 47,793$ -$ -$ -$ -$
** Sustainability Coordinator funded from FY10 - FY12.
Community Development Fund
Community Development Division
CD Analyst - Housing 1.00 1.00 1.00 1.00 42,788$ 44,942$ 47,087$ -$ 47,087$
CD Analyst 2.00 1.50 1.50 1.50 93,275 74,462 38,340 - 38,340
Staff Assistant 0.50 0.50 0.50 0.50 23,982 24,048 23,982 - 23,982
Code Enforcement Officer 0.00 0.00 2.00 2.00 - - 71,867 - 71,867
CD Project Specialist 0.00 0.50 0.00 0.00 - 18,875 - - -
*CD Project Specialist 1.00 0.50 0.50 0.50 16,286 10,718 10,718 - 10,718
Total 4.50 4.00 5.50 0.00 5.50 176,332$ 173,045$ 191,994$ -$ 191,994$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-8 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Community Development Fund Position Totals
Full Time Total 3.50 3.50 5.00 0.00 5.00 160,046$ 162,327$ 181,276$ -$ 181,276$
*Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 0.50 0.50 0.00 0.50 16,286 10,718 10,718 - 10,718
COMMUNITY DEVELOPMENT FUND TOTALS 4.50 4.00 5.50 0.00 5.50 176,332$ 173,045$ 191,994$ -$ 191,994$
Northgate Parking Fund
Northgate Parking Division
District Supervisor 1.00 1.00 1.00 1.00 45,334$ 46,694$ 47,265$ -$ 47,265$
District Sr. Coordinator 1.00 1.00 1.00 1.00 34,654 32,662 34,305 - 34,305
District Coordinator 2.00 3.00 3.00 3.00 51,913 52,705 58,556 - 58,556
*District Specialist 4.00 3.00 3.00 3.00 101,559 101,277 98,207 - 98,207
Total 8.00 8.00 8.00 0.00 8.00 233,460$ 233,338$ 238,333$ -$ 238,333$
Northgate Parking Fund Position Totals
Full Time Total 4.00 5.00 5.00 0.00 5.00 131,901$ 132,061$ 140,126$ -$ 140,126$
*Temp/Seasonal & Part-Time Non-Benefitted Total 4.00 3.00 3.00 0.00 3.00 101,559 101,277 98,207 - 98,207
NORTHGATE PARKING FUND TOTALS 8.00 8.00 8.00 0.00 8.00 233,460$ 233,338$ 238,333$ -$ 238,333$
Electric Fund
Operations Administration Division
Warehouse Operations Activity Center
Warehouse Supervisor 1.00 1.00 1.00 1.00 60,319$ 62,154$ 63,544$ -$ 63,544$
Warehouse Assistant 3.00 3.00 3.00 3.00 105,912 99,884 104,394 - 104,394
*Warehouse Clerk 0.50 0.50 0.50 0.50 6,493 6,510 6,510 - 6,510
Total 4.50 4.50 4.50 0.00 4.50 172,724$ 168,548$ 174,448$ -$ 174,448$
Administration Activity Center
Utilities Admin. Mgr.1.00 1.00 1.00 1.00 77,735$ 79,678$ 81,526$ -$ 81,526$
Electric Utilities Compliance Officer 0.00 1.00 0.00 0.00 52,817 129,929 - - -
Electric Compliance/Records Coordinator 1.00 1.00 0.00 0.00 52,817 54,929 - - -
Accounting Assistant 0.00 1.00 1.00 1.00 - 30,576 32,011 - 32,011
Staff Assistant 0.00 1.00 1.00 1.00 - 28,219 29,619 - 29,619
Secretary 2.00 1.00 1.00 1.00 54,854 28,282 28,987 - 28,987
Customer Service Rep 1.00 0.00 0.00 0.00 30,576 - - - -
Total 5.00 6.00 4.00 0.00 4.00 215,982$ 351,613$ 172,143$ -$ 172,143$
Operations Admin. Division Totals 9.50 10.50 8.50 0.00 8.50 388,706$ 520,161$ 346,591$ -$ 346,591$
Electrical Transmission & Distribution Division
Director of Electric Utility 1.00 1.00 1.00 1.00 136,875$ 140,981$ 145,425$ -$ 145,425$
Assistant Director of Electric Utility 1.00 1.00 1.00 1.00 2.00 110,553 114,975 121,500 128,000 249,500
Elec. Sub/ Metering Superintendent 1.00 1.00 1.00 1.00 71,110 73,599 105,000 - 105,000
Elect Trans/Dist Foreman 6.00 6.00 6.00 6.00 367,992 342,347 375,274 - 375,274
Elect Trans/Dist Supervisor 3.00 3.00 3.00 3.00 201,882 208,188 230,000 - 230,000
Electric Compliance/Records Coordinator 0.00 0.00 1.00 1.00 - - 68,000 - 68,000
Electric Projects Coordinator 4.00 3.00 3.00 3.00 207,465 155,677 159,890 - 159,890
Electric Projects Coordinator Supervisor 0.00 1.00 1.00 1.00 - 57,649 68,000 - 68,000
Electric Utilities Compliance Officer 0.00 0.00 1.00 1.00 - - 86,142 - 86,142
Electrical Inspector Lead 1.00 1.00 1.00 1.00 52,748 54,061 55,266 - 55,266
Electrical Meters Technician 3.00 2.00 2.00 2.00 164,750 111,085 113,818 - 113,818
Electrical Substation Technician 3.00 4.00 4.00 4.00 154,947 206,860 220,437 - 220,437
Electrical Systems Operator 4.00 0.00 0.00 0.00 188,193 - - - -
Electrical Trans/Dist Superintendent 1.00 1.00 1.00 1.00 86,938 90,415 105,000 - 105,000
Energy Auditor 1.00 1.00 1.00 1.00 52,769 57,065 58,614 - 58,614
Energy Coordinator 1.00 1.00 1.00 1.00 68,167 70,552 72,189 - 72,189
Key Accounts Rep 1.00 1.00 1.00 1.00 56,544 58,274 59,862 - 59,862
Line Locator 1.00 1.00 1.00 1.00 38,627 39,399 36,920 - 36,920
Line Technician 13.00 13.00 13.00 13.00 592,320 523,112 595,237 - 595,237
Metering Supervisor 1.00 1.00 1.00 1.00 65,584 66,994 74,000 - 74,000
SCADA IT Analyst 0.00 1.00 1.00 1.00 - 75,000 71,495 - 71,495
SCADA Systems Analyst 1.00 1.00 0.00 0.00 72,666 74,119 - - -
SCADA Systems Analyst - Lead 0.00 0.00 1.00 1.00 - - 80,000 - 80,000
SCADA Systems Technician 1.00 1.00 1.00 1.00 46,240 48,200 46,842 - 46,842
Substation Supervisor 1.00 1.00 1.00 1.00 65,689 67,134 74,000 - 74,000
Utility Dispatch Operator 4.00 8.00 8.00 8.00 160,808 344,724 478,080 - 478,080
Utility Dispatch Ops Superintendent.1.00 1.00 1.00 1.00 80,000 66,181 91,311 - 91,311
Utility Dispatch Ops Supervisor 2.00 2.00 2.00 2.00 98,821 110,250 137,723 - 137,723
Work Order/Prop. Rec. Coordinator.1.00 1.00 1.00 1.00 51,913 53,728 54,912 - 54,912
*Electric Utility Asst 1.00 1.00 1.00 1.00 9,212 9,237 9,237 - 9,237
Total 58.00 59.00 61.00 1.00 62.00 3,204,919$ 3,219,806$ 3,794,174$ 128,000$ 3,922,174$
Electric Fund Position Totals
Full Time Total 66.00 68.00 68.00 1.00 69.00 3,577,920$ 3,724,220$ 4,125,018$ 128,000$ 4,253,018$
*Temp/Seasonal & Part-Time Non-Benefitted Total 1.50 1.50 1.50 0.00 1.50 15,705 15,747 15,747 - 15,747
ELECTRIC FUND TOTALS 67.50 69.50 69.50 1.00 70.50 3,593,625$ 3,739,967$ 4,140,765$ 128,000$ 4,268,765$
Water Fund
Water Production Activity Center
Water Production Supervisor 1.00 1.00 1.00 1.00 42,319$ 43,461$ 45,210$ -$ 45,210$
Lead Water Production Operator 1.00 1.00 1.00 1.00 36,625 34,289 35,897 - 35,897
Water Production Operator 3.00 3.00 3.00 3.00 104,369 107,893 113,877 - 113,877
Total 5.00 5.00 5.00 0.00 5.00 183,313$ 185,643$ 194,984$ -$ 194,984$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-9 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Water Distribution Activity Center
Director of Water/Wastewater Utility 1.00 1.00 1.00 1.00 116,820$ 120,324$ 122,395$ -$ 122,395$
Field Operations Superintendent 1.00 1.00 1.00 1.00 71,557 72,587 73,837 - 73,837
Regulatory Compliance Coordinator 0.00 0.00 0.00 1.00 1.00 - - - 43,472 43,472
Water Services Program Coordinator 1.00 1.00 1.00 1.00 61,157 61,377 62,433 - 62,433
Assistant City Engineer 0.00 1.00 1.00 1.00 - 65,338 67,114 - 67,114
Graduate Civil Engineer 1.00 0.00 0.00 0.00 57,978 - - - -
Maintenance Supervisor 2.00 2.00 2.00 2.00 103,576 106,108 108,835 - 108,835
GIS Analyst 1.00 1.00 1.00 1.00 50,162 51,642 53,046 - 53,046
Crew Leader 6.00 6.00 6.00 6.00 221,127 227,361 232,038 - 232,038
Environmental Technician 1.00 1.00 1.00 1.00 37,480 38,210 39,077 - 39,077
W/WW Systems Operator 8.00 8.00 8.00 8.00 239,982 242,461 247,306 - 247,306
*Environmental Technician 0.50 0.50 0.50 0.50 5,199 5,213 5,213 - 5,213
*GIS Technician 0.50 0.50 0.50 0.50 5,199 5,213 5,213 - 5,213
Total 23.00 23.00 23.00 1.00 24.00 970,237$ 995,834$ 1,016,507$ 43,472$ 1,059,979$
Water Fund Position Totals
Full Time Total 27.00 27.00 27.00 1.00 28.00 1,143,152$ 1,171,051$ 1,201,065$ 43,472$ 1,244,537$
*Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 1.00 1.00 0.00 1.00 10,398 10,426 10,426 - 10,426
WATER FUND TOTALS 28.00 28.00 28.00 1.00 29.00 1,153,550$ 1,181,477$ 1,211,491$ 43,472$ 1,254,963$
Wastewater Fund
Wastewater Collection Activity Center
Asst Director of Water/Wastewater Utility 1.00 1.00 1.00 1.00 80,896$ 82,514$ 84,099$ -$ 84,099$
Environmental Compliance Manager 1.00 1.00 1.00 1.00 73,429 73,429 74,985 - 74,985
Lead Environmental Technician 1.00 1.00 1.00 1.00 45,823 45,823 46,863 - 46,863
Environmental Technician 1.00 1.00 1.00 1.00 36,229 37,125 38,061 - 38,061
Asset Management Coordinator 0.00 1.00 1.00 1.00 - - 45,820 - 45,820
Asset System Administrator 1.00 0.00 0.00 0.00 43,758 43,758 - - -
Maintenance Supervisor 1.00 1.00 1.00 1.00 56,064 57,443 58,890 - 58,890
Crew Leader 5.00 5.00 5.00 5.00 158,681 194,511 199,197 - 199,197
W/WW Systems Operator 12.00 12.00 12.00 12.00 334,536 341,591 349,890 - 349,890
Total 23.00 23.00 23.00 0.00 23.00 829,416$ 876,194$ 897,805$ -$ 897,805$
Wastewater Treatment Activity Center
Plant Operations Superintendent 1.00 1.00 1.00 1.00 64,789$ 66,454$ 68,128$ -$ 68,128$
WWTP Supervisor 1.00 1.00 1.00 1.00 56,064 57,504 59,068 - 59,068
SCADA Systems Analyst 1.00 1.00 1.00 1.00 62,509 64,115 65,858 - 65,858
SCADA Systems Technician 2.00 2.00 2.00 2.00 96,944 86,535 88,037 - 88,037
Lead WWTP Operator 3.00 3.00 3.00 3.00 132,171 134,173 130,182 - 130,182
W/W Plant Operator 12.00 12.00 12.00 12.00 384,732 385,144 379,459 - 379,459
Lead Plant Operations Electrician 1.00 1.00 1.00 1.00 43,696 44,822 46,040 - 46,040
Plant Operations Electrician 1.00 1.00 1.00 1.00 33,288 34,518 32,947 - 32,947
Staff Assistant 1.00 1.00 1.00 1.00 28,678 29,408 30,061 - 30,061
Lead Lab Technician 1.00 1.00 1.00 1.00 38,085 38,877 39,644 - 39,644
Lab Technician 2.00 2.00 2.00 2.00 62,196 63,801 65,243 - 65,243
Total 26.00 26.00 26.00 0.00 26.00 1,003,152$ 1,005,351$ 1,004,667$ -$ 1,004,667$
Wastewater Fund Position Totals
Full Time Total 49.00 49.00 49.00 0.00 49.00 1,832,568$ 1,881,545$ 1,902,472$ -$ 1,902,472$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
WASTEWATER FUND TOTALS 49.00 49.00 49.00 0.00 49.00 1,832,568$ 1,881,545$ 1,902,472$ -$ 1,902,472$
Water Services Position Totals
Full Time Total 76.00 76.00 76.00 1.00 77.00 2,975,720$ 3,052,596$ 3,103,537$ 43,472$ 3,147,009$
*Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 1.00 1.00 0.00 1.00 10,398 10,426 10,426 - 10,426
Water Services Department Total 77.00 77.00 77.00 1.00 78.00 2,986,118$ 3,063,022$ 3,113,963$ 43,472$ 3,157,435$
Sanitation Fund
Residential Collection Activity Center
Assistant Director of Public Works 0.25 0.25 0.25 0.25 22,100$ 22,763$ 23,382$ -$ 23,382$
Sanitation Superintendent 1.00 1.00 1.00 1.00 65,185 67,467 69,974 - 69,974
Sanitation Foreman 1.00 1.00 1.00 1.00 50,391 50,390 51,750 - 51,750
Route Manager 15.00 16.00 16.00 16.00 475,333 513,005 519,276 - 519,276
Light Equipment Operator 1.00 0.00 0.00 0.00 29,826 - - - -
Equipment Operator 2.00 2.00 2.00 2.00 65,658 67,305 68,800 - 68,800
Recycling Coordinator 1.00 1.00 1.00 1.00 45,334 46,467 47,731 - 47,731
Customer Service Representative 1.00 1.00 1.00 1.00 30,576 30,576 31,408 - 31,408
*Public Works Intern 1.00 1.00 1.00 1.00 9,406 9,431 9,432 - 9,432
Total 23.25 23.25 23.25 0.00 23.25 793,809$ 807,404$ 821,753$ -$ 821,753$
Commercial Collection Activity Center
Assistant Director of Public Works 0.25 0.25 0.25 0.25 22,100$ 22,763$ 23,382$ -$ 23,382$
Sanitation Foreman 1.00 1.00 1.00 1.00 50,036 50,390 51,750 - 51,750
Container Coordinator 2.00 2.00 2.00 2.00 68,870 70,830 72,756 - 72,756
Route Manager 9.00 9.00 9.00 9.00 271,413 282,297 289,159 - 289,159
Total 12.25 12.25 12.25 0.00 12.25 412,419$ 426,280$ 437,047$ -$ 437,047$
Sanitation Fund Position Totals
Full Time Total 34.50 34.50 34.50 0.00 34.50 1,196,823$ 1,224,254$ 1,249,368$ -$ 1,249,368$
*Temp/Seasonal & Part-Time Non-Benefitted Total 1.00 1.00 1.00 0.00 1.00 9,406 9,431 9,432 - 9,432
SANITATION FUND TOTALS 35.50 35.50 35.50 0.00 35.50 1,206,229$ 1,233,685$ 1,258,800$ -$ 1,258,800$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-10 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Property & Casualty Insurance Fund
Property & Casualty Insurance Division
Risk Manager 0.50 0.50 0.50 0.50 35,798$ 31,011$ 35,700$ -$ 35,700$
Risk Claims Coordinator 0.50 0.50 0.50 0.50 23,830 26,517 25,456 - 25,456
Total 1.00 1.00 1.00 0.00 1.00 59,628$ 57,528$ 61,156$ -$ 61,156$
Property & Casualty Insurance Fund Position Totals
Full Time Total 1.00 1.00 1.00 0.00 1.00 59,628$ 57,528$ 61,156$ -$ 61,156$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
PROPERTY CASUALTY FUND TOTALS 1.00 1.00 1.00 0.00 1.00 59,628$ 57,528$ 61,156$ -$ 61,156$
Employee Benefits Fund
Employee Benefits Division
Employee Benefits Coordinator 1.00 0.00 0.00 0.00 55,458$ 57,121$ -$ -$ -$
HR Specialist 0.00 0.00 0.00 1.00 1.00 - - - 43,000 43,000
Total 1.00 0.00 - 1.00 1.00 55,458$ 57,121$ -$ -$ -$
Employee Benefits Fund Position Totals
Full Time Total 1.00 0.00 0.00 1.00 1.00 55,458$ 57,121$ -$ -$ -$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
EMPLOYEE BENEFITS FUND TOTALS 1.00 0.00 0.00 1.00 1.00 55,458$ 57,121$ -$ -$ -$
Worker's Compensation Insurance Fund
Worker's Compensation Insurance Division
Risk Manager 0.50 0.50 0.50 0.50 35,798$ 31,011$ 35,700$ -$ 35,700$
Risk Claims Coordinator 0.50 0.50 0.50 0.50 23,830 26,517 25,456 - 25,456
Total 1.00 1.00 1.00 0.00 1.00 59,628$ 57,528$ 61,156$ -$ 61,156$
Worker's Compensation Insurance Fund Position Totals
Full Time Total 1.00 1.00 1.00 0.00 1.00 59,628$ 57,528$ 61,156$ -$ 61,156$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
WORKER'S COMPENSATION FUND TOTALS 1.00 1.00 1.00 0.00 1.00 59,628$ 57,528$ 61,156$ -$ 61,156$
Utility Customer Service Fund
Utility Customer Service Activity Center
Utilities Office Manager 1.00 1.00 1.00 1.00 72,905$ 73,429$ 56,000$ -$ 56,000$
Customer Service Supervisor 1.00 1.00 1.00 1.00 47,601 49,029 47,818 - 47,818
Senior Customer Serv. Rep.3.00 3.00 3.00 3.00 115,444 115,443 118,197 - 118,197
Customer Service Rep.12.00 12.00 12.00 12.00 348,376 350,394 339,724 - 339,724
Customer. Service Rep.1.00 0.00 0.00 0.00 25,487 - - - -
Total 18.00 17.00 17.00 0.00 17.00 609,813$ 588,295$ 561,739$ -$ 561,739$
Meter Services Activity Center
Meter Services Supervisor 1.00 1.00 1.00 1.00 54,958$ 54,958$ 54,808$ -$ 54,808$
Meter Tech Crew Leader 1.00 1.00 1.00 1.00 61,654 38,481 39,431 - 39,431
Meter Services Technician 2.00 2.00 2.00 2.00 73,104 73,959 75,698 - 75,698
Meter Services Crew Leader 2.00 2.00 2.00 2.00 38,481 61,548 57,666 - 57,666
Meter Services Field Rep.4.00 4.00 4.00 1.00 5.00 92,021 89,727 90,258 22,385 112,643
Meter Services Field Rep 0.50 0.50 0.50 -0.50 0.00 10,606 10,814 10,822 (10,822) -
Total 10.50 10.50 10.50 0.50 11.00 330,824$ 329,487$ 328,683$ 11,563$ 340,246$
Utility Customer Service Position Totals
Full Time Total 28.50 27.50 27.50 0.50 28.00 940,637$ 917,782$ 890,422$ 11,563$ 901,985$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
UTILITY CUSTOMER SERVICE FUND TOTALS 28.50 27.50 27.50 0.50 28.00 940,637$ 917,782$ 890,422$ 11,563$ 901,985$
Fleet Maintenance Fund
Fleet Services Parts Activity Center
Assistant Buyer 1.00 1.00 1.00 1.00 36,229$ 37,125$ 37,960$ -$ 37,960$
Warehouse Assistant 1.00 1.00 1.00 1.00 30,138 30,889 31,575 - 31,575
Total 2.00 2.00 2.00 0.00 2.00 66,367$ 68,014$ 69,535$ -$ 69,535$
Fleet Services Admin. Activity Center
Fleet Services Superintendent 1.00 1.00 1.00 1.00 73,268$ 73,429$ 58,240$ -$ 58,240$
Shop Foreman 1.00 1.00 1.00 1.00 46,470 47,867 40,186 - 40,186
Mechanic 10.00 10.00 10.00 10.00 358,804 367,872 372,945 - 372,945
Customer Service Rep.1.00 1.00 1.00 1.00 29,534 30,263 31,237 - 31,237
Total 13.00 13.00 13.00 0.00 13.00 508,076$ 489,168$ 471,371$ -$ 471,371$
Fleet Maintenance Fund Position Totals
Full Time Total 15.00 15.00 15.00 0.00 15.00 574,443$ 557,182$ 540,906$ -$ 540,906$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
FLEET MAINTENANCE FUND TOTALS 15.00 15.00 15.00 0.00 15.00 574,443$ 557,182$ 540,906$ -$ 540,906$
Drainage Utility Fund
Engineering Division
Drainage Inspector 1.00 1.00 1.00 1.00 45,823$ 45,698$ 46,612$ -$ 46,612$
Total 1.00 1.00 1.00 0.00 1.00 45,823$ 45,698$ 46,612$ -$ 46,612$
Drainage Division
Foreman 1.00 2.00 2.00 2.00 50,495$ 119,296$ 86,819$ -$ 86,819$
Crew Leader 1.00 1.00 1.00 1.00 37,480 38,794 40,040 - 40,040
Equipment Operator 7.00 7.00 7.00 7.00 188,011 201,513 219,713 - 219,713
GIS Technician 1.00 1.00 1.00 1.00 35,812 37,250 38,459 - 38,459
Light Equipment Operator 3.00 3.00 3.00 3.00 74,668 76,311 77,038 - 77,038
Total 13.00 14.00 14.00 0.00 14.00 386,466$ 473,164$ 462,069$ -$ 462,069$
Personnel List
* Temporary / Seasonal or Part-Time Non-Benefitted Position C-11 Personnel
Revised Revised Base Approved Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY12 FY13 FY14 FY14 FY14 FY12 FY13 FY14 FY14 FY14
Drainage Utility Fund Position Totals
Full Time Total 14.00 15.00 15.00 0.00 15.00 432,289$ 518,862$ 508,681$ -$ 508,681$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
DRAINAGE UTILITY FUND TOTALS 14.00 15.00 15.00 0.00 15.00 432,289$ 518,862$ 508,681$ -$ 508,681$
Brazos Valley Solid Waste Management Agency Fund
Operations Activity Center
Sanitary Landfill Manager 1.00 0.00 0.00 0.00 73,429$ -$ -$ -$ -$
Landfill Operations Supervisor 1.00 0.00 0.00 0.00 50,391 - - - -
Landfill Crew Leader 2.00 0.00 0.00 0.00 83,428 - - - -
Equipment Operator 8.00 0.00 0.00 0.00 255,624 - - - -
Environmental Compliance Officer 1.00 0.00 0.00 0.00 58,174 - - - -
Spotter 1.00 0.00 0.00 0.00 25,320 - - - -
Secretary/Office Asst./Scale Operator 3.00 0.00 0.00 0.00 83,324 - - - -
Mechanic 2.00 0.00 0.00 0.00 71,373 - - - -
Landfill Grounds worker 1.00 0.00 0.00 0.00 24,757 - - - -
Waste Screener 1.00 0.00 0.00 0.00 32,683 - - - -
Total 21.00 0.00 0.00 0.00 0.00 758,503$ -$ -$ -$ -$
Administration Activity Center
Asst Dir Public Works/BVSWMA 0.00 0.00 0.00 0.00 - - -$ -$ -$
BVSWMA Program Coordinator 1.00 0.00 0.00 0.00 55,128 - - - -
*BVSWMA Intern 0.00 0.00 0.00 0.00 - - - - -
Total 1.00 0.00 0.00 0.00 0.00 55,128$ -$ -$ -$ -$
BVSWMA Fund Position Totals
Full Time Total 22.00 0.00 0.00 0.00 0.00 813,631$ -$ -$ -$ -$
*Temp/Seasonal & Part-Time Non-Benefitted Total 0.00 0.00 0.00 0.00 0.00 - - - - -
BVSWMA FUND TOTALS 22.00 0.00 0.00 0.00 0.00 813,631$ -$ -$ -$ -$
All Funds Full-time Total 857.50 840.00 833.50 12.00 845.50 39,408,067$ 39,726,145$ 40,668,365$ 562,568$ 41,230,933$
All Funds Temp/Seasonal & Part-Time Non-Benefitted Total 58.75 56.75 56.75 0.00 56.75 1,136,917$ 1,075,109$ 1,040,059$ 14,000$ 1,054,059$
ALL FUNDS TOTAL 916.25 896.75 890.25 12.00 902.25 40,544,984$ 40,801,254$ 41,708,424$ 576,568$ 42,284,992$
Description FY08 Actual FY09 Actual FY10 Actual FY11 Actual FY12 Actual
FY13 Revised
Budget
FY13 Year-End
Estimate
FY14 Approved
Budget
General Fund Revenues
Current taxes 8,554,331 9,459,010 11,068,594 12,271,788 13,371,060 13,926,828 13,806,828 14,406,579
Delinquent taxes 51,408 68,757 58,032 49,933 64,620 65,000 65,000 65,000
Penalty and interest 46,250 43,843 46,281 43,375 42,198 42,000 42,000 42,000
Ad Valorem Taxes 8,651,989$ 9,571,610$ 11,172,907$ 12,365,096$ 13,477,878$ 14,033,828$ 13,913,828$ 14,513,579$
Local Sales Tax 19,824,512 19,436,672 19,328,577 20,291,966 21,498,319 21,726,000 22,895,000 23,495,000
Local Sales Tax 19,824,512$ 19,436,672$ 19,328,577$ 20,291,966$ 21,498,319$ 21,726,000$ 22,895,000$ 23,495,000$
Mixed drink tax 419,067 435,034 422,426 521,381 379,737 365,156 395,000 398,950
Natural gas franchise taxes 442,205 477,833 475,280 386,791 347,335 387,638 342,241 345,663
Telecable franchise taxes 830,216 1,003,111 1,100,979 1,086,319 1,027,842 1,060,500 1,024,418 994,662
Telephone franchise taxes 756,412 661,884 584,159 556,849 610,826 541,500 586,526 586,526
Oil & gas franchise taxes 41,567 43,755 35,131 33,823 27,573 34,340 30,000 30,300
Use of streets 20,379 31,035 15,353 20,566 43,786 18,180 36,558 36,924
BTU Franchise Taxes - - - 69,480 113,915 80,000 120,000 120,000
Mixed Drink & Franchise 2,509,846$ 2,652,652$ 2,633,328$ 2,675,209$ 2,551,014$ 2,487,314$ 2,534,743$ 2,513,025$
Mixed drink 27,682 34,055 32,923 34,423 36,960 33,990 35,000 36,050
Bldg contractors license 17,933 18,194 17,076 17,822 18,508 16,995 17,000 17,510
Electrical licenses 2,550 2,650 3,386 5,004 4,126 5,150 4,000 4,120
Itinerant vendor licenses 312 462 613 450 542 515 500 515
Irrigation licenses 950 1,000 1,112 1,036 1,144 927 1,000 1,030
Mechanical licenses 2,250 2,346 3,328 3,782 3,384 3,708 3,500 3,605
Plumbing licenses 2,050 2,150 100 - - - - -
Grave Openers - - - 100 75 103 100 103
Ambulance licenses 830 825 1,775 1,000 1,050 1,030 1,100 1,133
Wrecker licenses 7,280 8,585 7,705 8,745 9,020 7,210 5,000 5,150
Builders permits 716,576 578,988 543,352 592,070 871,671 566,500 650,000 590,000
Electrical permits 93,905 55,454 58,743 55,001 79,376 50,393 75,000 64,260
Plumbing permits 124,355 92,542 82,411 99,687 117,666 79,568 120,000 107,100
Mechanical permits 65,980 56,220 58,066 71,092 162,946 63,654 75,000 76,500
Rental Registration Fees - 63,194 60,525 71,021 76,545 74,263 75,000 76,500
Irrigation permits 10,320 8,800 11,060 9,240 5,920 7,957 5,000 5,100
Child safety programs 81,805 81,511 82,136 84,515 92,619 85,933 95,000 86,700
Livestock 125 175 35 - 190 37 -
Licenses and Permits 1,154,903$ 1,007,151$ 964,345$ 1,054,988$ 1,481,742$ 997,932$ 1,162,200$ 1,075,376$
General government grants 136,689 182 147,366 156,820 76,366 - - -
Fiscal Grants - 3,860 - - - - - -
Public Works Grants - 7,792 - - - - - -
Federal Parks grants - - 7,000 - - - - -
Federal Police grants 69,731 6,089 33,835 24,372 - 15,615 30,000 -
Planning grants - - - 8,000 - - - -
Federal Fire grants - 80,676 257,367 56,643 173,430 - 45,300 -
State Parks grants - 278,417 (914) 340 (340) - - -
State Police grants - - - - - - 110,000 -
State Fire department 251,894 319,936 176,305 176,305 196,200 176,305 196,200 196,200
Reimbursed costs 39,386 106,926 71,395 91,055 61,085 90,000 60,000 40,000
Fiscal Reimb Costs - - - 60,177 14,207 25,000 - -
Other - - - - - - - -
Intergovernmental Revenue 497,700$ 803,878$ 692,354$ 573,712$ 520,948$ 306,920$ 441,500$ 236,200$
Concessions 100,933 118,110 119,991 - - - - -
Non-taxable - - 6,503 - - - - -
Adamson pool revenues 171,601 154,253 198,830 - - - - -
Cs jr high natatorium 4,628 7,409 6,635 - - - - -
Southwood pool revenues 91,140 88,254 84,192 - - - - -
Thomas pool revenues 30,787 36,720 31,514 - - - - -
Swimming 116,651 116,429 105,669 - - - - -
Tennis program 39,099 30,796 19,954 - - - - -
Misc sports instruction 6,404 4,886 6,124 - - - - -
Sports programs 286,683 306,231 313,396 - 208 - - -
Tournament Fees 70,796 64,307 204,164 76,814 55,011 75,000 50,000 75,000
Post Burial Fees - - - - 150 50,000 25,000 40,000
WPC ticket sales (nt)- 1,367 7,562 4,463 9,969 9,000 4,000 10,000
Reimbursed expenses 7,365 27,575 5,094 25,750 10,619 8,800 1,800 10,000
Senior services programs 285 240 160 - - - - -
Heritage programs - - 4,305 4,594 1,425 5,000 - 4,000
Teen center admissions - - 374 - - - - -
Teen center memberships 1,860 2,410 1,884 - - - - -
Lincoln center passes 17,583 21,758 15,480 - - - - -
Other parks revenue (nt)4,777 7,341 9,085 - 3,901 - - -
Wolf Pen Creek - - - - 14,682 - 15,000 15,450
Misc parks revenue 12,036 18,019 2,160 310 - 4,000 4,000 4,000
Parks and Recreation 962,628$ 1,006,105$ 1,143,076$ 111,931$ 95,965$ 151,800$ 99,800$ 158,450$
Revenue for Major Funds
D-1 Revenue History and Budget Estimates
Description FY08 Actual FY09 Actual FY10 Actual FY11 Actual FY12 Actual
FY13 Revised
Budget
FY13 Year-End
Estimate
FY14 Approved
Budget
Revenue for Major Funds
Fingerprinting 6,362 7,924 6,822 6,326 5,326 5,722 5,000 5,100
Police reports 10,114 12,673 9,681 13,966 9,363 15,086 10,500 10,710
Records checks 382 320 344 581 448 520 500 510
Arrest fees 110,185 107,323 128,999 120,000 93,763 119,646 85,000 101,700
Escort services 28,316 28,394 28,846 34,755 33,900 31,212 30,000 30,600
False alarms 15,925 11,325 11,025 11,725 12,265 7,803 10,000 10,200
Credit Card Convenience 249 785 153 500 510
Restitution 810 - 28 1,628 2,267 1,457 1,000 1,020
Other 337,143 302,448 305,353 207,961 211,522 131,869 264,000 395,803
Police Department 509,237$ 470,407$ 491,098$ 397,191$ 369,639$ 313,468$ 406,500$ 556,153$
EMS transport (ambulance)198,070 306,946 283,949 218,595 161,711 260,100 150,000 153,000
EMS transport - NRS 602,521 580,492 38,483 2,133 60 1,561 - -
EMS Transport - Emergicon - 3,712 1,356,971 1,306,168 1,244,239 1,456,560 1,250,000 1,275,000
EMS Athletic Standbys 500 400 2,800 2,275 13,850 703 15,000 15,300
EMS reports 82 54 39 7 - 10 - -
Hazard materials response - 31,011 - - - - - -
Auto hood test 1,050 800 550 1,400 1,350 1,509 1,350 1,377
Auto fire alarm 4,246 7,890 3,113 8,761 11,200 5,202 5,000 5,100
Day care centers 640 927 850 850 900 832 850 867
Foster homes 300 405 630 540 561 520 550 561
Health care facilities 100 300 600 1,200 1,200 1,248 1,200 1,224
Nursing homes 550 300 150 150 300 157 300 306
Fire sprinkler/standpipe 8,262 11,585 4,236 14,400 12,775 8,323 12,500 12,750
Fuel line leak 100 - 600 7,000 2,600 1,248 1,200 1,224
Administration fee 960 720 360 480 2,040 260 1,000 1,020
Mowing charges 2,036 1,703 535 5,316 4,155 5,202 3,500 3,570
Restitution 388 202,121 5,222 36,770 93,358 6,242 4,600 4,692
Fire Reports - - 44 - - - - -
Other 885 - - - - 48,400 - -
Fire Department 820,690$ 1,149,366$ 1,699,132$ 1,606,045$ 1,550,299$ 1,798,077$ 1,447,050$ 1,475,991$
Accident Fees - (5) (5) - - - - -
General admin fees 44,875 46,510 65,200 54,248 52,596 54,101 52,500 53,550
Notary Fees - - - 342 24 128 200 204
Expungement Fee - - - 30 240 31 200 204
Court dismissal fees 12,410 17,680 26,100 22,330 21,200 20,808 20,000 20,400
Time pmt fee/unreserved 34,158 29,491 32,270 31,573 30,043 31,212 30,000 30,600
City omni 22,989 22,994 23,663 20,907 18,525 19,768 18,500 18,870
Warrant service fees 146,367 131,625 146,372 136,229 112,761 124,848 115,000 117,300
FTA Warrant service fees - - - 1,478 778 1,224 750 765
General admin fees 1,278 1,210 1,320 1,455 1,027 1,353 1,000 1,020
Credit Card Convenience - - - 15,022 20,753 8,160 50,000 51,000
Judicial/Courts 262,077$ 249,505$ 294,921$ 283,614$ 257,947$ 261,631$ 288,150$ 293,913$
Lot mowing - - - - - - - -
Miscellaneous charges 19,773 17,576 12,945 11,160 6,696 9,364 7,500 7,650
Filing fees 135,856 78,973 199,966 295,441 244,493 301,716 280,000 285,600
Zoning letters 1,198 640 1,200 (19) - - - -
Misc planning charges 6,097 3,985 2,235 3,066 2,329 2,861 2,500 2,550
O & G pipeline admin fees 42,312 5,725 9,202 8,600 8,300 8,772 8,300 8,466
Maps/plans/ordinances 330 279 244 72 126 20 125 128
Misc engineering charges 1,679 6,747 1,757 - - - - -
Miscellaneous - - - 501 - 510 500 510
Development Services 207,245$ 113,925$ 227,549$ 318,821$ 261,944$ 323,243$ 298,925$ 304,904$
Certificate searches 30,599 34,245 34,957 33,554 32,139 31,212 32,000 32,640
Xerox/repro charges 520 1,712 2,217 749 97 936 250 255
Postage/Certificate Mail - - 109 287 328 210 300 306
Notary Fees - - - 45 46 52 50 51
CSO Miscellaneous - - - 172 330 156 300 306
General Government 31,119$ 35,957$ 37,283$ 34,807$ 32,940$ 32,566$ 32,900$ 33,558$
Charges for Services 1,830,368$ 2,019,160$ 2,749,983$ 2,640,478$ 2,472,769$ 2,728,985$ 2,473,525$ 2,664,519$
Child safety seat 44,626 30,600 41,778 38,729 42,464 41,616 42,000 42,840
Child Safety Fund - - - 13,495 25,090 6,120 25,000 25,500
City parking fines 316 1,194 3,364 680 99 780 100 102
Civil parking fines 4,612 3,267 2,073 1,455 1,680 1,248 1,000 1,020
Traffic fines 41,243 35,676 44,672 40,611 40,215 38,495 40,000 40,800
Other mun court fines 3,322,030 3,204,096 3,353,090 3,378,615 3,112,012 3,381,300 2,770,000 3,050,000
Bond Forfeits - - - 860 2,024 - 1,500 1,530
Misc fines and penalties - - 175 - 146,807 102,000 100,000 102,000
Fines and Forfeits 3,412,827$ 3,274,833$ 3,445,152$ 3,474,445$ 3,370,391$ 3,571,560$ 2,979,600$ 3,263,792$
D-2 Revenue History and Budget Estimates
Description FY08 Actual FY09 Actual FY10 Actual FY11 Actual FY12 Actual
FY13 Revised
Budget
FY13 Year-End
Estimate
FY14 Approved
Budget
Revenue for Major Funds
Interest on investments 458,641 208,072 98,191 86,462 75,071 66,510 75,000 76,500
Realized gain/loss 25,269 74 696 1,186 - 1,176 - -
Net Inc/Dec in FMV 10,939 - (43,798) - - - - -
Other 753 - - - - - - -
Investment Income 495,602$ 208,146$ 55,089$ 87,648$ 75,071$ 67,686$ 75,000$ 76,500$
Capital imprvmnts assmnts 914 - - - - - - -
Ballfield rentals 29,153 35,480 38,255 55,075 59,268 50,000 75,000 60,000
Lincoln rentals 16,382 14,572 16,783 - - - - -
Park pavilion rentals 27,703 32,558 35,500 36,525 40,065 28,000 35,000 40,000
Teen center rentals 725 350 2,765 - - - - -
Mineral royalty interests 1,836 513 - 1,801 3,081 1,836 2,500 2,550
Conf ctr rent (taxable)10,691 5,228 4,225 - - - - -
Conf Ctr rent (nontaxable)132,539 134,590 151,209 - - - - -
WPC amphitheatre 5,096 16,320 10,346 13,717 11,002 6,000 10,000 12,000
Equip rental (nontaxable)- - - - 955 1,000 1,000 1,020
Misc rents and royalties 54,880 53,049 53,392 52,749 68,473 46,818 60,000 61,200
Police 5,001 4,841 3,326 1,975 6,468 281 5,000 5,100
Fire 2,000 70 - 5,000 - 5,100 5,100 5,202
Parks and recreation 1,545 1,254 540 11,520 500 - 500 510
Library 16,500 16,500 11,500 15,500 13,200 13,200 4,200 4,284
Miscellaneous - 60 - - - 28,900 - -
Damage reimbursement 426 - - - 4,287 - - -
Fire 23,789 24,424 103,396 14,600 15,332 15,300 30,000 30,600
Maintenance Reimb 1,014 - 1,122 1,000 1,020
Other reimbursed expenses - - - 14,857 15,742 15,300 15,300 15,606
Other misc revenue 817 6 - 1 - - 20,000 20,400
Cash over/short (297) 1,105 (2,511) 3,829 1,490 - 5,000 1,530
Collection service fees 889 615 445 649 356 408 300 306
Municipal court 116,082 105,486 135,494 128,550 450 - 450 459
Sale of abandoned proprty - - - - 52,757 - - -
Sale of scrap 2,455 3,090 7,928 3,454 8,696 2,550 7,500 7,650
Other 32,555 58,722 63,784 44,004 166,175 30,600 85,000 51,000
Other misc rev/taxable - - - - - - - -
Other misc rev/nontaxable 7,000 21,429 20,000 23,388 22,867 43,860 25,000 25,500
Community development 8,200 16,624 13,800 10,705 - - - -
Red Light Camera Fund 28,233 - - - - - -
Utility Billing 33,000 - - - -
Sale of gen fixed assets 13,621 5,606 5,615 8,690 - - - -
Miscellaneous 538,735$ 552,492$ 675,792$ 480,603$ 491,164$ 290,275$ 387,850$ 345,937$
Electric 7,641,082 8,244,343 8,909,891 7,309,891 6,809,891 5,809,891 5,809,891 5,809,891
Water 1,107,238 1,109,573 1,408,505 1,295,000 1,333,850 1,374,000 1,374,000 1,415,000
Sewer 1,092,115 1,125,885 1,219,722 1,171,400 1,206,542 1,243,000 1,243,000 1,280,000
Solid Waste collection 463,000 487,000 716,644 702,208 709,987 722,034 722,034 722,034
Utility Transfers to General Fund 10,303,435$ 10,966,801$ 12,254,762$ 10,478,499$ 10,060,270$ 9,148,925$ 9,148,925$ 9,226,925$
General Fund Total $ 50,182,545 $ 51,499,500 $ 55,115,362 $ 54,234,575 $ 56,095,531 $ 55,511,225 $ 56,111,971 $ 57,569,303
Recreation Fund Revenues
Sports - - - 273,410 329,153 326,600 333,100 356,700
Aquatics - - - 510,065 489,075 535,300 495,600 502,900
Concessions - - - 140,005 - - - -
Instruction - - - 141,309 87,015 80,000 80,000 80,000
SW Center/Lincoln Center - - - 75,197 83,271 87,200 87,034 98,150
Conference Center - - - 151,045 111,344 - - -
Interest - - - 1,000 - - - -
Grants 9,890 280 - - -
Rec Fund Total -$ -$ -$ 1,301,921$ 1,100,138$ 1,029,100$ 995,734$ 1,037,750$
Hotel Tax Fund Revenues
Hotel/motel tax revenue 3,585,512 3,574,649 3,416,685 3,558,042 3,643,454 3,811,000 4,082,419 4,246,000
Penalty and interest - - 28 - 433 - - -
State Gov't: Parks Projects - - - 249,243 - - - -
Interest on investments 263,489 12,683 24,767 23,147 18,622 23,000 23,000 11,500
Realized gain/loss 13,111 16 206 330 - - - -
Net Inc/Dec in FMV 7,454 - - (5,676) - - - -
Hist pres proj revenue 2,025 - - - 250 - - -
Hotel Tax Fund Total 3,871,591$ 3,587,348$ 3,441,686$ 3,825,086$ 3,662,759$ 3,834,000$ 4,105,419$ 4,257,500$
Debt Service Fund Revenues
Current taxes 10,917,976 12,001,683 12,064,837 11,864,300 11,391,564 11,591,371 11,591,607 11,941,492
Delinquent taxes 46,365 85,729 73,859 60,597 69,466 58,280 63,762 61,021
Penalty and interest 48,099 51,325 52,917 43,380 39,480 41,720 36,238 38,979
Interest on investments 284,105 111,370 50,259 34,555 24,842 50,000 25,000 25,034
Realized gain/loss 9,344 1,102 250 597 - - - -
D-3 Revenue History and Budget Estimates
Description FY08 Actual FY09 Actual FY10 Actual FY11 Actual FY12 Actual
FY13 Revised
Budget
FY13 Year-End
Estimate
FY14 Approved
Budget
Revenue for Major Funds
Net Inc/Dec in FMV 3,658 - - (4,700) - - - -
Accrued bond interest 53,637 - 1,317 23,687 - - - -
Proceeds/Long Term Debt - - 4,265,000 11,250,000 7,283,494 - - -
Premiums on Bonds Sold - - 75,183 1,172,234 1,132,812 - - -
Wolf Pen Creek TIF Fund *1,042,475 - - - - - - -
Ngate Parking Garage Fund *- (285,548) - - - - - -
Equipment replacement *379,688 180,350 - - - - - -
Convention Center Fund*- - - - 423,320 - - -
Hotel Tax Fund*- - 223,615 222,519 2,497,997 - - -
Memorial Cemetery Fund*- - - - - - - 196,058
Other - - 30 2,939 1,596 - - -
Debt Service Fund Total 12,785,347$ 12,146,011$ 16,807,267$ 24,670,108$ 22,864,571$ 11,741,371$ 11,716,607$ 12,262,584$
* Transfers in from other funds
Electric Fund Revenues
Residential/taxable 42,727,931 46,465,656 51,954,211 57,985,006 54,548,781 55,560,390 54,257,925 55,343,084
Commer-industrial/taxable 24,374,504 25,289,099 27,280,846 30,288,034 29,380,212 30,698,640 29,337,654 29,924,407
Comm-ind sales/nontaxable 7,909,696 8,628,692 9,536,882 10,347,903 10,346,560 10,413,770 10,299,083 10,505,065
Security lights 92,328 90,758 98,581 95,397 96,941 97,620 98,000 99,960
Other electric sales 30,830 25,500 28,210 21,315 23,739 26,310 23,000 23,460
Electric property rental 20,783 - - - - - - -
Pole Contact and Use - 189,926 193,146 (27,823) 168,228 171,590 252,038 170,000
Forf/discounts/penalties 1,296,292 1,386,323 1,440,802 1,613,399 1,539,062 1,530,470 1,400,000 1,530,000
Connect fees 248,215 231,690 220,540 225,086 257,192 228,380 260,000 265,200
Misc operating revenues 72,520 126,060 182,124 192,780 181,606 185,240 195,300 195,000
Interest on investments 451,283 278,399 89,484 41,206 57,624 40,000 75,000 40,000
Realized gain/(loss) 25,152 124 770 655 - - - -
Net Incr/Decr in FMV 14,921 - - (18,314) - - - -
Reimbursed Exp/UG Const - - - 886,953 - - - -
Damage reimbursement 17,953 20,478 5,765 - 7,079 - 7,223 7,500
Other reimbursed expenses 156,125 255,153 26,434 101,421 73,829 18,000 12,000 15,000
Cash over/short (254) (357) (0) (32) (169) - - -
Collection service fees 7,988 8,276 9,644 8,795 9,860 9,000 10,000 10,000
Mineral royalty interest 199 43 - 37 40 - - -
Sale of scrap 3,404 25,036 41,922 30,633 36,833 30,000 32,000 32,000
Gain on sale of property - 127,440 (15,823) - - - -
Misc nonoperating revenue 40,892 10,740 7,907 5,401 50,524 20,000 10,000 10,000
General Fund - 40,000 - 40,000 40,000 40,000 - -
Other Misc Revenue 55 - 136 784 - - - -
Transfers In: Equipment Replacement - 164,408 - - - - - -
Transfers In: Economic Development Fun - - - 77,386 250,000 - - -
Intergovernmental Revenue: Grants - 18,941 - - - - - -
Other Transfers In - Gen'l Gov't Projects - - - - 763,286 - - -
Electric Fund Total 77,490,817$ 83,254,945$ 91,244,844$ 101,900,199$ 97,831,227$ 99,069,410$ 96,269,223$ 98,170,676$
Water Fund Revenues
Residential 8,667,800 10,473,028 9,361,705 10,210,875 8,697,441 8,337,650 8,282,547 8,531,024
Commercial 2,593,545 3,408,045 2,950,130 6,632,105 5,993,306 5,370,580 5,694,241 5,865,068
Connect fees 82,490 74,130 71,680 74,035 93,742 80,000 95,000 97,850
Water taps 412,900 242,472 247,140 208,076 271,164 260,000 220,000 226,600
Misc operating revenues 2,610 1,700 2,215 3,265 1,101 - - -
Interest on investments 230,729 162,528 73,182 43,358 37,635 40,000 35,000 20,000
Realized gain/(loss)11,705 86 387 731 - - - -
Net Incr/Decr in FMV 7,414 - - (7,624) - - - -
Damage reimbursement 28,859 - - - - - - -
Subrogation recovered 3,287 27,582 (163) - - - - -
Other reimbursed expenses 55,607 13,084 - 15,175 - - - -
Land Rentals/Leases 20,000 28,269 31,269 19,269 7,269 22,000 7,500 7,500
Sale of Scrap 34,795 8,090 28,486 21,353 16,903 20,000 15,000 15,000
Gain on sale of property - - 15,763 20,500 - - - -
Misc nonoperating revenue 294 - 10,800 19,180 84,272 - 7,500 -
Other revenue - - 49 2,543 - - - -
General Fund - 40,000 - 40,000 40,000 40,000 - -
Other Transfers In / Equipment Replacem - 127,880 - - - - - -
Water Fund Total 12,152,034$ 14,606,894$ 12,792,643$ 17,302,841$ 15,242,833$ 14,170,230$ 14,356,788$ 14,763,042$
Wastewater Fund Revenues
Residential 8,966,761 9,515,950 9,424,604 10,322,129 10,760,968 11,112,980 11,472,864 11,644,957
Commercial 2,004,960 1,962,868 1,892,613 2,083,072 2,200,734 2,250,336 2,320,408 2,355,214
Sewer taps 197,965 203,055 173,560 142,815 167,645 175,000 170,000 173,000
Misc operating revenues 6,719 7,152 - 25,175 5,998 - 1,260 1,000
Interest on investments 248,558 156,881 64,686 34,963 30,906 35,000 35,000 20,000
Realized gain/(loss)12,575 80 339 522 - - - -
Net Incr/Decr in FMV 7,554 - - (8,067) - - - -
Capital Improvements - - - - 60,174 - - -
Other reimbursed expenses - - - 100 - - 1,100 -
Sale of scrap - 128 1,550 645 - - - -
Gain on sale of property - - 23,183 20,100 - - - -
Misc nonoperating revenue 7,711 80 5,818 1,665 96,155 - - -
Other revenue - - - 18,563 - 1,000 - 1,000
D-4 Revenue History and Budget Estimates
Description FY08 Actual FY09 Actual FY10 Actual FY11 Actual FY12 Actual
FY13 Revised
Budget
FY13 Year-End
Estimate
FY14 Approved
Budget
Revenue for Major Funds
General Fund - 40,000 - 40,000 40,000 40,000 - -
Other Transfers In / Equipment Replacem - 605,314 - - - - - -
Wastewater Fund Total 11,452,803$ 12,491,508$ 11,586,353$ 12,681,682$ 13,362,580$ 13,614,316$ 14,000,632$ 14,195,171$
Sanitation Fund Revenues
Residential/taxable 4,312,679 4,549,527 4,671,826 4,702,103 4,807,181 4,901,884 4,947,825 5,046,787
Residential sales/nontax 18,592 20,806 21,469 30,740 31,732 34,752 18,411 18,778
Commercial/taxable 2,010,993 1,961,770 1,858,658 2,009,264 1,953,793 1,967,310 1,937,551 2,257,246
Commercial/nontaxable 314,591 323,801 311,689 335,491 362,998 351,021 418,569 487,634
State surcharge/taxable 2,797 1,667 1,771 1,463 1,096 1,624 1,021 1,030
State surcharge/nontax 3 - 7 13 3 - - -
Rolloff rental/taxable 20,534 18,628 17,355 15,631 17,702 17,630 14,200 14,342
Rolloff rental/nontaxable 1,554 1,966 1,275 1,663 1,419 1,472 1,450 1,465
Misc fees for servcs/tax 12,341 17,489 23,448 17,811 22,090 20,605 20,600 20,806
Misc fees for servcs/ntax 999 1,094 1,904 2,068 3,493 3,045 3,000 3,030
Dumpster sales 30 - - - 41 - - -
Other operating: recycling 86,452 46,462 48,182 17,216 10,465 12,180 11,000 11,110
BVSWMA payment for debt service - - 212,352 395,535 388,089 397,710 397,710 400,960
Interest on investments 15,315 59,450 64,052 5,854 3,610 6,060 2,000 2,010
Realized gain/(loss)846 99 189 87 - - - -
Net Incr/Decr in FMV 349 - - - - - - -
Other reimbursed expenses 85 - - - - - - -
State Grants - 17,792 - 3,746 9,718 - 982 -
Collection service fees 2,184 2,065 1,472 1,602 2,909 1,000 1,400 1,400
Sale of scrap - 6,657 - - 1,439 - - -
Gain on Sale of Property (632) - (25,394) 11,850 (58,431) - - -
Misc nonoperating revenue (27) 3,940 175,000 (40) - - - -
Other Misc Revenue - - - - (12,348) - - -
Sanitation Fund Total 6,799,685$ 7,033,213$ 7,385,255$ 7,552,097$ 7,546,999$ 7,716,293$ 7,775,719$ 8,266,598$
Drainage Fund Revenues
Other reimbursed expenses 6,680 - - 13,473 - - -
Residential 1,001,871 1,480,027 1,529,287 1,535,706 1,567,322 1,611,540 1,600,774 1,648,800
Commercial 251,370 313,147 365,976 382,436 384,602 397,860 386,780 398,400
Interest on investments 120,152 58,652 24,372 13,931 13,115 10,000 14,000 7,000
Realized gain/loss 6,025 25 159 223 - - - -
Net Incr/Decr in FMV 2,895 (1,850) (9,616) (2,936)- - - -
Other 648 - - 23 - - -
Drainage Fund Total 1,389,641$ 1,850,002$ 1,910,178$ 1,929,360$ 1,978,535$ 2,019,400$ 2,001,554$ 2,054,200$
Major Funds Revenue Total 176,124,462$ 186,469,421$ 200,283,588$ 226,699,790$ 318,616,538$ 308,803,854$ 304,598,604$ 311,785,249$
D-5 Revenue History and Budget Estimates
12th Edition City Charter Amended November 6, 2012
E‐1 Budget Provisions Stated in Charter
ARTICLE V
THE BUDGET
Fiscal Year
Section 45. The fiscal year of the City of College Station shall be determined by ordinance of
the Council. Such fiscal year shall also constitute the budget and accounting year.
Preparation and Submission of Budget
Section 46. The City Manager, between thirty (30) and ninety (90) days prior to the beginning of
each fiscal year, shall submit to the City Council a proposed budget which shall provide a
complete financial plan for the fiscal year.
Proposed Expenditures Compared With Other Years
Section 47. The City Manager shall, in the preparation of the budget, place in parallel columns
opposite the various items of expenditures the actual amount of such items of expenditures for
the last completed fiscal year, the estimated for the current fiscal year, and the proposed amount
for the ensuing fiscal year.
Budget a Public Record
Section 48. The budget and all supporting schedules shall be filed with the City Secretary when
submitted to the City Council and shall be a public record for inspection by anyone. The City
Manager shall cause copies to be made for distribution to all interested persons.
Notice of Public Hearing on Budget
Section 49. At the meeting at which the budget is submitted, the City Council shall fix the time
and place of a public hearing on the budget and shall cause to be published a notice of the
hearing setting forth the time and place thereof at least five (5) days before the date of the
hearing.
Public Hearing on Budget
Section 50. At the time and place set for a public hearing on the budget, or at any time and place
to which such public hearing shall from time to time be adjourned, the City Council shall hold a
public hearing on the budget submitted, and all interested persons shall be given an opportunity
to be heard for or against any item or the amount of any item therein contained.
Proceedings on Budget After Public Hearing Amending or Supplementing Budget
Section 51. After the conclusion of such public hearing, the City Council may insert new items
or may increase or decrease the items of the budget, except items in proposed expenditures fixed
by law. Before inserting any additional item or increasing any item of appropriation which will
increase the total budget by three (3%) percent or more, it must cause to be published a notice
setting forth the nature of the proposed increases and fixing a place and time, not less than five
(5) days after publication, at which the City Council will hold a public hearing thereon.
Proceedings on Adoption of Budget
Section 52. After such further hearing, the City Council may insert the additional item or items,
and make the increase or increases, to the amount in each case indicated by the published notice,
12th Edition City Charter Amended November 6, 2012
E‐2 Budget Provisions Stated in Charter
or to a lesser amount; but where it shall increase the total proposed expenditures, it shall also
provide for an increase in the total anticipated revenue to at least equal such total proposed
expenditures.
Vote Required for Adoption
Section 53. The budget shall be adopted by the favorable vote of a majority of the members of
the entire City Council.
Date of Final Adoption; Failure to Adopt
Section 54. The budget shall be finally adopted not later than the twenty-seventh day of the last
month of the fiscal year. Should the City Council take no final action on or prior to such day, the
budget as submitted by the City Manager shall be deemed to have been finally adopted.
Effective Date of Budget; Certification; Copies Made Available
Section 55. Upon final adoption, the budget shall be filed with the City Secretary and such other
officials as may be designated by state law. The final budget shall be printed, or otherwise
reproduced, and a reasonable number of copies shall be made available for the use of all offices,
departments and agencies, and for the use of interested persons and civic organizations.
Budget Establishes Appropriations
Section 56. From the effective date of the budget, the several amounts stated therein as proposed
expenditures shall be and become appropriated to the several objects and purposes therein
named.
Budget Establishes Amount to be Raised by Property Tax
Section 57. From the effective date of the budget, the amount stated therein as the amount to be
raised by property tax shall constitute a determination of the amount of the levy for the purposes
of the City in the corresponding tax year.
Contingent Appropriation
Section 58. Provision shall be made in the annual budget and in the appropriation ordinance for
a contingent appropriation in an amount not more than three (3) percent of the total budget
expenditure, to be used in case of unforeseen items of expenditures. Such contingent
appropriation shall be under the control of, and distributed by, the City Manager, after approval
by the City Council. Expenditures from this appropriation shall be made only in case of
established emergencies and a detailed account of such expenditures shall be recorded and
reported. The proceeds of the contingent appropriation shall be disbursed only by transfer to
other departmental appropriation, the spending of which shall be charged to the departments or
activities for which the appropriations are made.
Estimated Expenditures Shall Not Exceed Estimated Resources
Section 59. The total estimated expenditures of the general fund and debt fund shall not exceed
the total estimated resources of each fund.
12th Edition City Charter Amended November 6, 2012
E‐3 Budget Provisions Stated in Charter
The City Council may by ordinance amend the budget during a fiscal year if one of the following
conditions exists:
1. If during the fiscal year the City Manager certifies that there are available for appropriation
revenues in excess of those estimated in the budget, the City Council, by ordinance, may
make supplemental appropriations for the year up to the amount of such excess. Before
approval, the Council shall hold a public hearing on the proposed budget amendment. A
notice of the time and place of a public hearing on the supplemental appropriation shall be
published in the official newspaper of the City of College Station. The notice shall be
placed in the newspaper at least five (5) business days before the date of the hearing.
2. To meet a public emergency affecting life, health and property of the public peace, the City
Council may make emergency appropriations. Such appropriations may be made by
emergency ordinance. To the extent that there are no available unappropriated revenues or
a sufficient fund balance to meet such appropriations, the Council may by such emergency
ordinance authorize the issuance of emergency notes, which may be renewed from time to
time, but the emergency notes and renewals of any such notes made during a fiscal year
shall be paid not later than the last day of the fiscal year next succeeding that in which the
emergency appropriation was made.
3. If at any time during the fiscal year it appears probable to the City Manager that the
revenues or fund balances available will be insufficient to meet the amounts appropriated,
the City Manager shall report to the City Council without delay, indicating the estimated
amount of the deficit, any remedial action taken and recommendations as to any other
steps to be taken. The Council shall then take such further action as it deems necessary to
prevent or reduce any deficit and for that purpose it may by ordinance reduce one or more
appropriations.
Lapse of Appropriation
Section 60. All appropriations shall lapse at the end of the fiscal year to the extent that they shall
not have been expended or lawfully encumbered.
F-1 Fiscal and Budgetary Policy Statements
FISCAL AND BUDGETARY
POLICY STATEMENTS
I. STATEMENT OF PURPOSE
The broader intent of the following Fiscal and Budgetary Policy Statements is to enable the City to achieve a long-term
stable and positive financial condition. The watchwords of the City’s financial management include integrity, prudent
stewardship, planning, accountability, and full disclosure.
The more specific purpose is to provide guidelines to the Chief Financial Officer in planning and directing the City’s day-
to-day financial affairs and in developing recommendations to the City Manager and City Council.
The scope of these policies generally spans, among other issues, accounting, purchasing, auditing, financial reporting,
internal controls, operating and capital budgeting, revenue management, cash and investment management, expenditure
control, asset management, debt management, and planning concepts, in order to:
A. Present fairly and with full disclosure the financial position and results of the financial operations of the City in
conformity with generally accepted accounting principles (GAAP), and
B. Determine and demonstrate compliance with finance related legal and contractual issues in accordance with
provisions of the Texas Local Government Code and other pertinent legal documents and mandates.
The City Council will annually review and approve the Fiscal and Budgetary Policy Statements as part of the budget
process.
II. OPERATING BUDGET
A. PREPARATION. Budgeting is an essential element of the financial planning, control, and evaluation process of
municipal government. The “operating budget” is the City’s annual financial operating plan. The budget includes all
of the operating departments of the City, the debt service fund, all capital projects funds, and the internal service
funds of the City. The budgets for the General Funds and Special Revenue Funds are prepared in the Office of
Budget and Strategic Planning on the modified accrual basis of accounting. Under this basis, revenues are
recognized when they become measurable and available to finance expenditures of the current period. Expenditures
are recognized when the related fund liability is incurred with the exception of: unmatured interest on long term debt
which is recognized when due and certain compensated absences and claims and judgments such as accrued
vacation leave which are recognized when the obligations are expected to be liquidated with expendable resources.
The budgets for the Enterprise and Internal Service Funds are similarly prepared on the modified accrual basis of
accounting where cash transactions are included in the budget presentation in lieu of non cash transactions such as
depreciation. The focus is on the net change in working capital (current assets less current liabilities).
The budget is prepared with the cooperation of all City Departments, and is submitted to the City Manager who
makes any necessary changes and transmits the document to the City Council. The budget shall be presented to the
City Council no later than six weeks prior to fiscal year end, and shall be enacted by the City Council on or before
the twenty-seventh day of the last month of the preceding fiscal year.
1. APPROVED BUDGET. An approved budget shall be prepared by the Manager with the participation of all of
the City’s Department Directors within the provisions of the City Charter.
a. The budget shall include four basic segments for review and evaluation: (1) personnel costs, (2) base budget
for operations and maintenance costs, (3) service level adjustments for increases or decreases to existing
service levels, and (4) revenues.
F-2 Fiscal and Budgetary Policy Statements
b. The budget review process shall include Council participation in the development of each of the four segments
of the approved budget and a public hearing to allow for citizen participation in the budget preparation.
c. The budget process shall span sufficient time to address policy and fiscal issues by the Council.
d. A copy of the approved budget shall be filed with the City Secretary when it is submitted to the City Council in
accordance with the provisions of the City Charter.
2. ADOPTION. Upon the presentation of an approved budget document to the Council, the Council shall call and
publicize a public hearing. The Council will subsequently adopt by ordinance such budget as it may have been
amended as the City’s Annual Budget, effective for the fiscal year beginning October 1.
3. BUDGET AWARD. The operating budget will be submitted annually to the Government Finance Officers
Association (GFOA) for evaluation and consideration for the Award for Distinguished Budget Presentation.
B. BALANCED BUDGET. The operating budget will be balanced with current revenues, exclusive of beginning
resources, greater than or equal to current expenditures/expenses. Excess balances shall be used as capital funds or
other non-recurring expenditures.
C. PLANNING. The budget process will be coordinated so as to identify major policy issues for City Council. The
budget process will be a part of an overall strategic planning process for the City.
D. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to assess their
budgetary and operational performance and to enable the Office of Budget and Strategic Planning to monitor and
control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council
quarterly within thirty (30) working days after the end of each quarter. Such reports will be in a format appropriate to
enable the City Council to understand the big picture budget status.
E. CONTROL. Operating expense control is addressed in Section IV. of these Policies.
F. CONTINGENT APPROPRIATION. Pursuant to Section 58 of the Charter of the City of College Station, the City
will establish an adequate contingent appropriation in each of the operating funds. The expenditure for this
appropriation shall be made only in cases of emergency, and a detailed account shall be recorded and reported. The
proceeds shall be disbursed only by transfer to departmental appropriation. The transfer of this budget appropriation
shall be under the control of the City Manager and may be distributed by him in amounts not exceeding $15,000. Any
transfer involving more than such amounts must be expressly approved in advance by the City Council.
All transfers from the contingent appropriation will be evaluated using the following criteria:
1. Is the request of such an emergency nature that it must be made immediately?
2. Why was the item not budgeted in the normal budget process?
3. Why can’t the transfer be made within the division or department?
III. REVENUE MANAGEMENT.
A. OPTIMUM CHARACTERISTICS. The City will strive for the following optimum characteristics in its revenue
system:
1. SIMPLICITY. The City, where possible and without sacrificing accuracy, will strive to keep the revenue system
simple in order to reduce compliance costs for the taxpayer or service recipient. A corresponding decrease in the
F-3 Fiscal and Budgetary Policy Statements
City’s cost of collection and a reduction in avoidance to pay will thus result. The City will avoid nuisance taxes or
charges as revenue sources.
2. CERTAINTY. A knowledge and understanding of revenue sources increases the reliability of the revenue system.
The City will understand its revenue sources and enact consistent collection policies to provide assurances that the
revenue base will materialize according to budgets and plans.
3. EQUITY. The City shall make every effort to maintain equity in its revenue system; i.e., the City shall seek to
minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customer classes.
4. REVENUE ADEQUACY. The City shall require that there be a balance in the revenue system; i.e., the revenue
base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and
ability to pay.
5. ADMINISTRATION. The benefits of a revenue source will exceed the cost of levying and collecting that
revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost and
cost of service analysis. Where appropriate, the City will use the administrative processes of State or Federal
collection agencies in order to reduce administrative costs.
6. DIVERSIFICATION AND STABILITY. A diversified revenue system with a stable source of income shall be
maintained. This approach will help avoid instabilities in particular revenue sources due to factors such as
fluctuations in the economy and variations in the weather. Stability is achieved by a balance between elastic and
inelastic revenue sources.
B. OTHER CONSIDERATIONS. The following considerations and issues will guide the City in its revenue policies
concerning specific sources of funds:
1. COST/BENEFIT OF INCENTIVES FOR ECONOMIC DEVELOPMENT. The City will use due caution in
the analysis of any tax or fee incentives that are used to encourage development. Ideally, a cost/benefit (fiscal
impact) analysis will be performed as part of such evaluation.
2. NON-RECURRING REVENUES. One-time or non-recurring revenues will not be used to finance ongoing
operations. Non-recurring revenues should be used only for one-time expenditures such as long-lived capital
needs. They will not be used for budget balancing purposes.
3. PROPERTY TAX REVENUES. All real and business personal property located within the City shall be valued
at 100% of the fair market value for any given year based on the current appraisal supplied to the City by the
Brazos County Appraisal District. Reappraisal and reassessment shall be done at a minimum of once every three
years.
A ninety-six and one half percent (96.5%) collection rate shall serve each year as a minimum goal for tax
collections. The City Manager may, for budget and forecasting purposes, use up to the tax rate in effect for the
current year’s budget. This policy will require that the City Manager justify a tax rate that is different from the
current tax rate. The justification will be based on City Council directions, needs arising from voter authorized
bonds, or other extraordinary conditions as may arise from time to time.
4. INVESTMENT INCOME. Earnings from investment (both interest and capital gains) of available monies,
whether pooled or not, will be distributed to the funds in accordance with the equity balance of the fund from
which monies were provided to be invested.
5. USER-BASED FEES AND SERVICE CHARGES. For services associated with a user fee or charge, the direct
and indirect costs of that service will be offset by a fee where possible. There will be a review of fees and charges
no less than once every three years to ensure that fees provide adequate coverage of costs of services. User charges
F-4 Fiscal and Budgetary Policy Statements
may be classified as “full cost recovery,” “partial cost recovery I,” “partial cost recovery II” and “minimal cost
recovery,” based upon City Council policy.
a. Full fee support (80-100%) will be obtained from enterprise operations such as utilities, sanitation service,
landfill, cemetery and licenses and permits.
b. Partial fee support I (50-80%) will be generated by charges for emergency medical services, miscellaneous
licenses and fines, and all adults’ sports programs.
c. Partial fee support II (20%-50%) will be generated by charges for youth programs and activities.
d. Minimum fee support (0-20%) will be obtained from other parks, recreational and cultural programs and
activities.
6. ENTERPRISE FUND RATES. The City will review and adopt utility rates as needed to generate revenues
required to fully cover operating expenses, meet the legal restrictions of all applicable bond covenants, and
provide for an adequate level of working capital.
Additionally, enterprise activity rates will include transfers to and receive credits from other funds as follows:
a. General and Administrative (G&A) Charges. G&A costs will be charged to all funds for services of general
overhead, such as administration, finance, customer billing, personnel, technology, engineering, legal counsel,
and other costs as appropriate. The charges will be determined through an indirect cost allocation study
following accepted practices and procedures.
b. Utility Transfer to General Fund. The intent of this transfer is to provide a benefit to the citizens for their
ownership of the various utility operations. An in-lieu-of-franchise fee is included as part of the rate
computation of the transfer and is consistent with the franchise rates charged to investor owned utilities
franchised to operate within the City.
(1) Electric Fund
Starting in FY12, the City began to reduce the total transfer from the Electric Fund. It is estimated that the
reduction in the transfer amount will occur in FY12 and FY13. Starting in FY14, the Utility Transfer to the
General Fund will be calculated based on kWh usage at a rate of that would equate to an approximate 6%
franchise fee. Currently, this rate is estimated to be $0.007/kWh. The final total transfer amount will not
exceed 6% of total estimated operating revenues.
(2) Water, Wastewater and Sanitation Funds
This transfer will be made in accordance with the following two methods, not to exceed 10% of the total
estimated operating revenues for the Water and Wastewater Funds, and 10% for the Sanitation Fund:
(1) In-Lieu-of-Franchise Fee. In-lieu-of-franchise fee will be included as part of the rate computation at
6% of gross sales consistent with the franchise rates charged to investor owned utilities franchised to
operate within the City.
(2) Utility Transfer to the General Fund. This transfer will be calculated at 8% of total Fund Equity.
7. INTERGOVERNMENTAL REVENUES. Reliance on intergovernmental revenues (grants) will be eliminated
or reduced. Any potential grants will be examined for matching and continuation of program requirements. These
revenue sources should be used only for projects and programs where operating and maintenance costs that have
been included in the financial forecast and their ultimate effect on operations and revenue requirements are
anticipated.
F-5 Fiscal and Budgetary Policy Statements
8. REVENUE MONITORING. Revenues as they are received will be regularly compared to budgeted revenues and
variances will be investigated. This process will be summarized in the appropriate budget report.
IV. EXPENDITURE CONTROL
A. APPROPRIATIONS. The point of budgetary control is at the department level in the General Fund and at the fund
level in all other funds. When budget adjustments among Departments and/or funds are necessary, they must be
approved by the City Council and must meet other requirements as outlined in the City Charter. Budget appropriation
amendments at lower levels of control shall be made in accordance with the applicable administrative procedures.
B. AMENDMENTS TO THE BUDGET. In accordance with the City Charter, the budget may be amended after the
following conditions are met:
1. The City Manager certifies that there are available revenues in excess of those estimated in the Budget.
2. The City Council holds a public hearing on the supplemental appropriation.
3. The City Council approves the supplemental appropriation.
C. CENTRAL CONTROL. Modifications within the operating categories (salaries, supplies, maintenance, services,
capital etc.) can be made with the approval of the City Manager. Modifications to reserve categories and
interdepartmental budget totals will be done only by City Council consent with formal briefing and council action.
D. PURCHASING. The City shall make expenditures to promote the best interests of the citizens of College Station.
The City shall encourage free and unrestricted competition on bids and purchases, ensuring the taxpayers the best
possible return on and use of their tax dollars. It shall be the policy of the City to fully comply with and make
purchases or expenditures pursuant to the City’s Purchasing Manual which includes policies, rules, regulations,
procedures, state and federal law.
The Purchasing office, a division of Fiscal Services, is the central authority for all purchasing activity $3,000 and
greater. The City Manager or his designee, in consultation with appropriate City Departments, may determine the
procurement method for goods and services that provides the best value to the City. The purchase of goods or
services by the City at a total cost of less than $3,000 may be approved by the applicable department in accordance
with the department’s internal control procedures.
E. PROMPT PAYMENT. All invoices approved for payment by the proper City authorities shall be paid within thirty
(30) calendar days of receipt of goods or services or invoice date, whichever is later, in accordance with the provisions
of Chapter 2251 of the Local Government Code.
The Chief Financial Officer shall establish and maintain proper procedures which will enable the City to take
advantage of all purchase discounts, when possible, except in the instance where payments can be reasonably and
legally delayed in order to maximize the City’s investable cash.
F. RISK MANAGEMENT. The City will aggressively pursue every opportunity to provide for the Public’s and City
employees’ safety and to manage its risks. The goal shall be to minimize the risk of loss of resources through liability
claims with an emphasis on safety programs. All reasonable options will be investigated to finance risks. Such options
may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based upon
actuarial determinations and not be used for purposes other than for financing losses.
G. REPORTING. Summary reports will be prepared showing actual expenditures as compared to the original budget
and prior year expenditures.
V. CAPITAL BUDGET AND PROGRAM
A. PREPARATION. The City’s capital budget will include all capital projects funds and all capital resources. The
budget will be prepared annually on a project basis. The capital budget will be prepared by the Office of Budget and
Strategic Planning with the involvement of responsible departments.
F-6 Fiscal and Budgetary Policy Statements
B. CONTROL. All capital project expenditures must be appropriated in the capital budget. The Chief Financial Officer
must certify the availability of resources before any capital project contract is presented to the City Council for
approval.
C. PROGRAM PLANNING. The capital budget will be taken from the capital improvements project plan for future
years. The planning time frame for the capital improvements project plan should normally be five years, with a
minimum of at least three years. The replacement and maintenance for capital items should also be projected for the
next five years. Future maintenance and operational costs will be considered so that these costs can be included as
appropriate in the annual budget.
D. FINANCING PROGRAMS. Where applicable, assessments, impact fees, pro-rata charges, or other fees should be
used to fund capital projects which have a primary benefit to specific, identifiable property owners.
Recognizing that long-term debt is usually a more expensive financing method, alternative financing sources will be
explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which
equal or exceed the average life of the debt issue.
E. REPORTING. Periodic financial reports will be prepared to enable the Department Directors to manage their capital
budgets and to enable the Office of Budget and Strategic Planning to monitor and control the capital budget as
authorized by the City Manager. Summary capital project status reports will be presented to the City Council monthly.
VI. CAPITAL MAINTENANCE & REPLACEMENT
The City recognizes that deferred maintenance and not anticipating capital replacements increases future capital costs. In
order to address these issues, the City Council has approved a number of policies to address these issues.
A. STREETS CAPITAL MAINTENANCE AND REPLACEMENT. It is the policy of the City to annually provide
significant funding for the Streets Division within the Public Works Department to use for a residential street
maintenance program.
B. BUILDING CAPITAL MAINTENANCE AND REPLACEMENT. It is the policy of the City to annually
provide significant funding for major maintenance on its buildings such as roof air conditioning, flooring and other
replacements.
C. PARKING LOTS AND INTERNAL ROADWAYS. It is the policy of the City to annually provide significant
funding to pay for major maintenance of parking lots and internal roadways.
D. TECHNOLOGY. It is the policy of the City to fund the maintenance and replacement of its personal computers and
network servers. The funding is 10% of the original cost of the equipment and the software. Additionally, funding
for integration solutions and upgrades to the mid-range systems is $90,000 annually.
Major replacements for the computer systems including hardware and software will be anticipated for a five-year
period and included with the capital projects lists presented in the annual budget.
E. FLEET REPLACEMENT. The City has a major investment in its fleet of cars, trucks, tractors, backhoes, and
other equipment. The City will anticipate replacing existing equipment, as necessary and will establish charges that
are assigned to departments to account for the cost of that replacement. The replacement fund may be used to
provide funding for new equipment providing a charge to departments that recovers the initial investment and lost
opportunity costs and maintains the ability of the fund to provide for replacement of all covered equipment.
F. RADIOS, COPIERS, OTHER EQUIPMENT, AND TELEPHONES. The City has a major investment in its
radios, copiers, and telephone equipment. As a part of the on-going infrastructure maintenance and replacement, the
F-7 Fiscal and Budgetary Policy Statements
City has anticipated the useful life of such equipment and established a means of charging the cost of replacement of
that equipment to the various departments in order to recognize the city’s continuing need.
VII. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
A. ACCOUNTING. The City is solely responsible for the recording and reporting of its financial affairs, both internally
and externally. The Chief Financial Officer is the City’s Chief Fiscal Officer and is responsible for establishing the
structure for the City’s Chart of Accounts and for assuring that procedures are in place to properly record financial
transactions and report the City’s financial position.
B. AUDITING.
1. QUALIFICATIONS OF THE AUDITOR. In conformance with the City’s Charter and according to the
provisions of Texas Local Government Code, Title 4, Chapter 103, the City will be audited annually by outside
independent accountants (“auditor”). The auditor must be a CPA firm of regional reputation and must demonstrate
that it has the breadth and depth of staff to conduct the City’s audit in accordance with generally accepted auditing
standards (GAAS) and contractual requirements. The auditor must be registered as a partnership or corporation of
certified public accountants, holding a license under Chapter 901 Texas Occupations Code, capable of
demonstrating that it has sufficient staff which will enable it to conduct the City’s audit in accordance with
generally accepted auditing standards as required by the City Charter and applicable state and federal laws. The
auditor’s report on the City’s financial statements will be completed and filed with the City Secretary within 120
days of the City’s fiscal year end, and the auditor will jointly review the management letter with the City Council
within 30 days of its receipt by the staff.
In conjunction with their review, the Chief Financial Officer shall respond in writing to the City Manager and City
Council regarding the auditor’s Management Letter, addressing the issues contained therein. The Council shall
schedule its formal acceptance of the auditor’s report upon the resolution of any issues resulting from the joint
review.
2. RESPONSIBILITY OF AUDITOR TO CITY COUNCIL. The auditor is retained by and is accountable
directly to the City Council and will have access to direct communication with the City Council if the City Staff is
unresponsive to auditor recommendations or if the auditor considers such communication necessary to fulfill its
legal and professional responsibilities.
3. SELECTION OF AUDITOR. The City will not require a periodic rotation of outside auditors, but will circulate
requests for proposal for audit services at least every five years. Authorization for the City’s annual audit shall
occur no less than 30 days prior to the end of the fiscal year.
4. CITY INTERNAL AUDITOR. Pursuant to Article III, Section 30 of the City Charter, the City map appoint an
officer of the City to be the City Internal Auditor. The internal auditor will assist management in preventing,
detecting and deterring fraud by monitoring the design and proper functioning of internal control policies and
procedures. The internal auditor may conduct performance audits, special investigations, and special studies under
the direction of the City Council or Audit Committee.
C. FINANCIAL REPORTING.
1. EXTERNAL REPORTING. The City shall prepare a written Comprehensive Annual Financial Report (CAFR)
that shall be presented to the Council within 120 calendar days of the City’s fiscal year end. Accuracy and
timeliness of the CAFR are the responsibility of City staff. The CAFR shall be prepared in accordance with GAAP
and shall be presented annually to the Government Finance Officer’s Association (GFOA) for evaluation and
consideration for the Certificate of Achievement for Excellence in Financial Reporting. If City staffing limitations
preclude such timely reporting, the Chief Financial Officer will inform the City Council of the delay and the
reasons therefore.
F-8 Fiscal and Budgetary Policy Statements
2. INTERNAL REPORTING. The Fiscal Services Department will prepare internal financial reports, sufficient to
plan, monitor, and control the City’s financial affairs. Internal financial reporting objectives are addressed
throughout these policies.
VIII. ASSET MANAGEMENT
A. INVESTMENTS. The Chief Financial Officer or the designee shall promptly invest all City funds with the
depository bank in accordance with the provisions of the current Bank Depository Agreement or in any negotiable
instrument authorized by the City Council under the provisions of the Public Funds Investment Act of 1987 as
amended, and in accordance with the City Council’s approved Investment Policies.
An investment report will be provided to the City Council quarterly. This report shall provide both summary and
detailed information on the City’s investment portfolio.
B. CASH MANAGEMENT. The City’s cash flow will be managed to maximize the cash available to invest. Such cash
management will entail the centralization of cash collections, where feasible, including utility bills, building and
related permits and licenses, fines, fees, and other collection offices as appropriate.
Periodic review of cash flow position will be performed to determine performance of cash management and
conformance to investment policies. The underlying theme will be that idle cash will be invested with the intent to 1)
safeguard assets, 2) maintain liquidity, and 3) maximize return. Where legally permitted, pooling of investments will
be done.
C. FIXED ASSETS AND INVENTORY. These assets will be reasonably safeguarded and properly accounted for, and
prudently insured.
A fixed asset of the City shall be defined as a purchased or otherwise acquired piece of equipment, vehicle, furniture,
fixture, capital improvement, addition to existing capital investments, land, buildings or accessioned Library materials
which has an original cost or value of at least $5,000 and a useful life of more than three years. All expenditures
related to specific capital projects are exceptions to the rule. Assets owned by the electric utility will be capitalized in
accordance with Federal Energy Regulatory Commission (FERC) guidelines. Furthermore, assets owned by either the
water or wastewater utilities will be capitalized in accordance with the National Association of Regulatory Utility
Commissioners (NARUC) guidelines.
The City’s fixed assets shall be reasonably safeguarded and properly accounted for and sufficiently insured.
Responsibility for the safeguarding of the City’s fixed assets lies with the department director in whose department the
fixed asset is assigned. The Fiscal Services Department shall maintain the permanent records of the City’s fixed assets
including description, cost, department of responsibility, date of acquisition, depreciation and expected useful life.
D. COMPUTER SYSTEM/DATA SECURITY. The City shall provide security of its computer/network system and
data files through physical and logical security systems that will include, but not limited to, double back-to-back
firewalls and a two-tier spam/virus protection system. The physical location of computer/network systems shall be in
locations inaccessible to unauthorized personnel.
IX. DEBT MANAGEMENT
A. DEBT ISSUANCE. The City will issue debt only for the purpose of acquiring or constructing capital assets for the
general benefit of its citizens and to allow it to fulfill its various missions as a city. Debt may be issued for the
purposes of purchasing land or rights-of-way and/or improvements to land, for construction projects to provide for the
general good, and for capital equipment.
1. GENERAL OBLIGATION BONDS (GO’s). GO’s will be used only to fund capital assets of the general
government and are not to be used to fund operating needs of the City. GO’s are backed by the full faith and credit
of the City as well as the ad valorem tax authority of the City, to the extent allowed by law. The term of a bond
F-9 Fiscal and Budgetary Policy Statements
issue will not exceed the useful life of the asset(s) funded by the bond issue and will generally be limited to no
more than twenty (20) years. General obligation bonds must be authorized by a vote of the citizens of the City of
College Station.
2. REVENUE BONDS (RB’s). RB’S will be issued to provide for the capital needs of any activities where the
capital requirements are necessary for continuation or expansion of a service which produces a revenue and for
which the asset may reasonably be expected to provide for a revenue stream to fund the debt service requirements.
The term of the obligation should not exceed the useful life of the asset(s) to be funded by the bond issue and will
generally be limited to no more than twenty (20) years.
3. CERTIFICATES OF OBLIGATION, Contract Obligations, etc. (CO’s). CO’s will be used in order to fund
capital requirements that are not otherwise covered under either revenue bonds or general obligation bonds. Debt
service for CO’s may be either from general revenues or backed by a specific revenue stream or streams or by a
combination of both. Generally CO’s will be used to fund capital assets when GO’s and RB’s are not appropriate
and when authorized under law. The term of the obligation may not exceed the useful life of the asset(s) to be
funded by the proceeds of the debt issue and will generally be limited to no more than ten (10) years, but may
extend to twenty (20) years when the asset is of a nature that its anticipated useful life exceeds 20 years.
B. METHOD OF ISSUANCE AND BIDDING PARAMETERS.
1. METHOD OF SALE. The City will use a competitive bidding process in the sale of bonds unless the nature of
the issue warrants a negotiated bid. In situations where a competitive bidding process is not elected, the City will
publicly present the reasons why, and the City will participate with the financial advisor in the selection of the
underwriter or direct purchaser.
2. BIDDING PARAMETERS. The notice of sale will be carefully constructed so as to ensure the best possible bid
for the City, in light of the existing market conditions and other prevailing factors.
C. ANALYSIS OF FINANCING ALTERNATIVES. Staff will explore alternatives to the issuance of debt for capital
acquisitions and construction projects. These alternatives will include, but not be limited to, 1) grants in aid, 2) use of
reserves, 3) use of current revenues, 4) contributions from developers and others, 5) leases, and 6) impact fees.
D. DISCLOSURE. Full disclosure of operating costs along with capital costs will be made to the bond rating agencies
and other users of financial information. The City staff, with the assistance of financial advisors and bond counsel,
will prepare the necessary materials for presentation to the rating agencies, will aid in the production of Preliminary
Official Statements, and will take responsibility for the accuracy of all financial information released.
E. FEDERAL REQUIREMENTS. The City will maintain procedures to comply with arbitrage rebate and other Federal
requirements.
F. DEBT STRUCTURING. The City will issue bonds for 20 years or less, not to exceed the life of the asset acquired.
The structure should approximate level annual debt service unless operational matters dictate otherwise or if market
conditions indicate potential savings could result from modifying the level payment stream.
Consideration of market factors, such as the tax-exempt qualification, minimum tax alternative, and so forth will be
given during the structuring of long-term debt instruments.
X. FINANCIAL CONDITIONS, RESERVES, AND STABILITY RATIOS
A. OPERATIONAL COVERAGE. (NO OPERATING DEFICITS). The City will maintain an operational coverage
of 1.00, such that current operating revenues will at least equal or exceed current operating expenditures.
F-10 Fiscal and Budgetary Policy Statements
Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be
used only for emergencies or non-recurring expenditures, except when balances can be reduced because their levels
exceed guideline minimums as stated in Paragraph B, following.
B. OPERATING RESERVES/FUND BALANCES
1. The unobligated fund balance in the General Fund should be at least 15% of the annual budgeted General Fund
expenses. This percentage is the equivalent of 55 days expenditures. An additional amount of up to 3.0% should be
maintained for extraordinary items or contingencies. Cash and investments alone should be equivalent to 30 days
of operating expenditures.
2. The working capital (current assets less current liabilities) in the enterprise funds should be maintained at 15% of
total operating expenses or the equivalent of 55 days. Cash and Investments alone should be equivalent to 30 days
of operations.
3. The Hotel Tax Fund fund balance should be at least 15% of the annual budgeted expenditures. Adequate reserves
are essential due to the nature of this revenue source and the reliance organizations have on this revenue source to
maintain ongoing operations.
4. The Internal Service Funds will attain and retain fund balance/working capital balances appropriate for the fund.
(a) Some funds such as Fleet Maintenance and Utility Customer Service need only a minimal working capital
balance in order to meet the needs of the fund.
(b) Other funds-such as the various insurance funds where risk is retained by the City in a self-insurance mode, a
reserve will be established based upon an actuarial determination. Such reserve will be used for no other
purposes than for financing losses under the insurance program.
(c) The Replacement Fund will have a working capital balance that will provide resources to replace covered
equipment when it is necessary to be replaced. The funds will be replenished based on anticipated life of
equipment and adjusted based on changes in the costs the covered equipment.
C. LIABILITIES AND RECEIVABLES. Procedures will be followed to maximize discounts and reduce penalties
offered by creditors. Current liabilities will be paid within 30 days of the invoice date or on receipt of the goods or
services, whichever is later. Accounts Receivable procedures will target collection for a maximum of 30 days from
service, with any receivables aging past 90 days to go to a collection agency. The Chief Financial Officer is authorized
to write-off uncollectible accounts that are delinquent for more than 365 days, if the proper delinquency procedures
have been followed.
D. CAPITAL AND DEBT SERVICE FUNDS.
1. Monies in the capital projects funds will be used within 36 months of receipt. Balances will be used to generate
interest income to offset increases in construction costs or other associated costs. Capital project funds are
intended to be expended.
2. Revenues in the General Debt Service Fund are stable, based on property tax revenues and transfers from other
funds. Remaining balances are maintained to meet contingencies and to make certain that the next year’s debt
service payments may be met in a timely manner. The fund balance should not fall below 81/3% (one month) of
average budgeted expenditures (in line with IRS guidelines).
XI. INTERNAL CONTROLS
A. WRITTEN PROCEDURES. Wherever possible, written procedures will be established and maintained by the
Chief Financial Officer for all functions involving purchasing, cash handling and/or accounting throughout the City.
These procedures will embrace the general concepts of fiscal responsibility set forth in this policy statement.
F-11 Fiscal and Budgetary Policy Statements
B. DEPARTMENT DIRECTORS’ RESPONSIBILITIES. Each department Director is responsible for ensuring that
good internal controls are followed throughout his or her Department, that all Fiscal Services Department directives
or internal controls are implemented, and that all independent auditor internal control recommendations are
addressed. Departments will develop and periodically update written internal control procedures.
C. INTERNAL REVIEWS/AUDITS. The Accounting Division will complete a review/audit of any department or
procedure as directed by the Chief Financial Officer. Audits of petty cash and cash receipts will be randomly
scheduled and conducted on an annual basis.
City of College Station
Land Area and Public Safety Statistics
(as of September 2013)
Date incorporated:October, 1938
Date first charter adopted:October, 1938
Date present charter adopted:May, 1992
Date of last charter amendment:November, 2012
Form of government:Council-Manager
Elections:
Number of registered voters in last municipal election: 41,409
Number of votes cast in last municipal election: 24,904
Percentage of registered voters voting in last
municipal election: 60.14%
Miles of streets
Centerline Miles (CoCS, TXDoT, TAMU, Private & County) 486
Centerline Miles maintained by City 303
Miles of Sanitary Sewer Line:325 linear miles
Fire Protection
Number of stations: 6
Number of full-time employees: 140
Police Protection
Number of full-time employees: 194
Number of patrol units: 35
One jail facility with a capacity of: 17
Year Square Miles
1938 2.00
1940 2.51
1950 2.91
1960 6.34
1970 16.00
1980 24.01
1984 28.47
1994 32.55
1995 38.14
1996 40.69
2003 47.22
2004 47.23
2008 49.60
2009 49.60
2010 49.60
2011 50.60
2012*50.80
*Square miles have not changed since 2012.
Area in Square Miles
G-1 Miscellaneous Statistical Data
City of College Station
Population and Demographic Estimates
Census 2013 * 99,755
Count 2012 97,462
2010 93,583
2000 67,890
1990 52,456
1980 37,296
1970 17,676
1960 11,396
Sex and Age
Male 52.1%
Female 47.9%
Under 5 years ##4.4%
5 to 9 years ##4.0%
10 to 14 years ##4.0%
15 to 19 years ##16.5%
20 to 24 years ##32.9%
25 to 34 years ##14.8%
35 to 44 years ##7.9%
45 to 54 years ##6.4%
55 to 59 years ##2.3%
60 to 64 years ##2.3%
65 to 74 years ##2.8%
75 to 84 years ##1.3%y %
85 years and older ##0.6%
Median Age 22.5
Race
White ##68.1%
Black or African American ##6.6%
Hispanic or Latino ##13.8%
American Indian and Alaska Native ##0.1%
Asian ##9.6%
Native Hawaiian and Other Pacific Islander ##0.0%
Some other race 52 0.2%
Two or more races ##1.6%
Source for Above: Source: U.S. Census Bureau, 2009-2011 American Community Survey
* Estimate based upon Certificates of Occupancies. Source: City of College Station, Department of Planning and
Development Services as of September 2013.
G-2 Miscellaneous Statistical Data
(as of August 2013)
TOTAL NUMBER NUMBER PERCENT
YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED
2003 33,566 32,906 660 2.0
2004 36,745 35,116 1,629 4.4
2005 39,927 38,233 1,694 4.2
2006 40,182 38,490 1,692 4.2
2007 41,099 39,521 1,578 3.8
2008 43,729 41,888 1,841 4.2
2009 46,102 43,648 2,454 5.3
2010 47,301 44,488 2,813 5.9
2011 49,136 46,048 3,088 6.3
2012 47,347 44,792 2,555 5.4
2013* 47,140 44,492 2,648 5.6
Primary Labor Force for College Station
2002 ‐ 2013
20
3.0
4.0
5.0
6.0
7.0
25 000
30,000
35,000
40,000
45,000
50,000
Source: Texas Workforce Commission
*2013 represents labor force and employment through August.
**In 2005, the Bureau of Labor Statistics introduced a new methodology for calculating the unemployment
rate. Along with the new calculation method, Robertson and Grimes county were added to the
Bryan/College Station MSA.
0.0
1.0
2.0
15,000
20,000
25,000
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Total Labor Force % Unemployed
G-3 Miscellaneous Statistical Data
City of College Station
Economic Characteristics
Civilian Labor Force Occupations for College Station
Civilian employed population 16 years and over:##
Management, professional, and related occupations ##46.4%
Service occupations ##16.5%
Sales and office occupations ##26.3%
Construction, extraction, maintenance and repair occupations ##5.6%
Production, transportation, and material moving occupations ##5.2%
Source: U.S. Census Bureau, 2009-2011 American Community Survey 3-year Estimate
Income and Benefits for College Station
(in 2010 Inflation-Adjusted Dollars)
Households
Less than $10,000 ##24.7%
$10,000 to $14,999 ##7.1%
$15,000 to $24,999 ##11.8%
$25,000 to $34,999 ##8.8%
$35,000 to $49,999 ##10.3%
$50,000 to $74,999 ##11.9%
$75,000 to $99,999 ##8.8%
$100,000 to $149,999 ##8.7%
$150,000 to $199,999 ##3.9%
$200,000 or more ##4.1%
Median household income (dollars)$29,906
Mean household income (dollars)$55,026
Families
Less than $10,000 ##10.3%
$10,000 to $14,999 ##3.4%
$15,000 to $24,999 ##7.8%
$25,000 to $34,999 ##7.7%
$35,000 to $49,999 ##10.6%
$50,000 to $74,999 ##17.0%
$75,000 to $99,999 ##12.6%
$100,000 to $149,999 ##15.4%
$150,000 to $199,999 ##7.4%
$200,000 or more ##7.8%
Median household income (dollars)$65,846
Mean household income (dollars)$83,908
Non-family Households
Median household income (dollars)$15,917
Mean household income (dollars)$29,179
Mean travel time to work 17.6 minutes
Source: U.S. Census Bureau, 2009-2011 American Community Survey 3-year Estimate
G-4 Miscellaneous Statistical Data
UNIVERSITY
YEAR ENROLLMENT
2003 44,813
2004 44,435
2005 44,578
2006 45,380
2007 46,542
2008 48,036
2009 48,787
2010 49,129
2011 49 861
Texas A&M University Enrollment
2002 ‐ 2013
40,000
42,000
44,000
46,000
48,000
50,000
52,000
54,000
TAMU Enrollment
Established in 1876, Texas A&M
University became the first public
higher education institution in Texas.
Today, more than 53,672 students are
enrolled in one of 10 colleges and 75
departments. Texas A&M has the
largest engineering school in the U.S.
Research spending at the University
recently topped $600 million per year.
With such a unique past, Texas A&M
University gives College Station great
tradition.
2011 49,861
2012 50,227
2013 53,672
Source: Texas A&M News & Information, TAMU OISP,
G-5 Miscellaneous Statistical Data
City of College Station
Principal Taxpayers
(as of September 2013)
Percent of
2012 Total Assessed
College Station - Top 10 Taxpayers Type of Business Assessed Valuation Valuation
Post Oak Mall - College Station LLC Retail Mall $57,078,010 0.92%
College Station Hospital LP Medical 55,074,030 0.88%
SHP-The Callaway House Apartments 48,001,150 0.77%
SW Meadows Point LP Apartments 41,401,080 0.66%
Wal-Mart Real Estate Business Trust Retail 39,708,580 0.64%
BVP 2818 Place LP Apartments 39,422,730 0.63%
JamesPoint Management Housing 39,240,330 0.63%
Weinberg, Isreal & David Alkosser Housing 38,977,930 0.63%
Woodlands of College Station Apartments 38,632,380 0.62%
CVCS LLC Retail 37,192,140 0.60%
$434,728,360 6.98%
Top 5 Commercial Taxpayers *Type of Business Assessed Valuation Valuation
Post Oak Mall - College Station LLC Retail Mall $57,078,010 0.92%
College Station Hospital LP Medical 53,961,720 0.87%
Wal-Mart Real Estate Business Trust Retail 39,432,180 0.63%
HEB;H E Butt Store Prop CO #1 Retail 28,508,370 0.46%
Adam Development Properties LP Retail 24,634,910 0.40%
$203,615,190 3.27%
Top 5 Industrial Taxpayers *Type of Business Assessed Valuation Valuation
Dealer Computer Services Inc Retail $23,732,420 0.38%
AT&T Mobility LLC Telecommunications 8,138,820 0.13%
Lawson Properties II LLC Retail 3,072,800 0.05%
O I Corporation Retail 3,052,010 0.05%
Dallas MTA LP Telecommunications 2,920,990 0.05%
$40,917,040 0.66%
Source: Brazos County Appraisal District
*Taxpayers may own additional land that is not classified as commercial or industrial therefore the value is not picked up on the commercial and industrial
value report.
G-6 Miscellaneous Statistical Data
City of College Station
Construction Permits
Last Ten Calendar Years
Residential Commercial
Construction Construction Total
Year Value Value Value
2003 1,127 138,484,780$ 315 49,408,634$ 1,442 187,893,414$
2004 985 100,504,006$ 366 114,543,138$ 1,351 215,047,144$
2005*1,991 127,265,816$ 419 31,169,195$ 2,410 158,435,011$
2006 1,048 126,249,768$ 410 57,162,203$ 1,458 183,411,971$
2007 990 161,466,990$ 413 74,683,795$ 1,403 236,150,785$
2008 1,131 164,494,779$ 346 154,313,994$ 1,477 318,808,773$
2009 792 82,316,558$ 243 46,947,099$ 1,035 129,263,657$
2010 860 93,158,066$ 309 162,053,510$ 1,169 255,211,576$
2011 971 124,132,135$ 359 123,779,052$ 1,330 247,911,187$
2012 1,208 149,737,218$ 325 67,478,910$ 1,533 217,216,128$
2013**765 116,998,623$ 264 61,995,855$ 1,029 178,994,478$
** Reflects January through September 2013
* NOTE:
Source:The City of College Station, Planning and Development Services
* Overall in 2005, residential and commercial construction permits are higher than other years due to an increase in roofing permits
because of a hailstorm in CS.
Commercial Construction includes: Commercial new construction, slab, remodel, and addition, as well as Hotel/Motel/Inn, demolition,
storage/accessory and sign permits.
Number
of Permits
Number
of Permits
Number
of Permits
Residential Construction includes: Single family dwellings, Duplexes and Apartments as well as residential remodels and additions,
slabs, roofs, and swimming pools.
$-
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
$300,000,000
$350,000,000
0
500
1,000
1,500
2,000
2,500
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Total Value $ # Permits Issued Res. Permits Comm. Permits Total Permit Value
G-7 Miscellaneous Statistical Data
Revised September 13, 2013
Park System Inventory 2013
PARK NAME PARK TYPE ACREAGE PARK ZONE DEVELOPMENT RESTROOMS SHELTER / GAZEBO PAVILION PICNIC UNITS PLAY UNITS OPEN PLAY AREA WATER FEATUR E OR POND NATURE TRAIL JOGGING WALKI NG TRAIL EXERCISE STATION BASKETBALL COURT SOCCER FIELDS SOFTBALL FIELDS BASEBALL FIELDS TENNIS COURTS VOLLEYBALL SWIMMING POOL PARKING SPACES PUBLIC ART
OTHER
ANDERSON N 8.94 6 D o o 6 1 1/3 2 5 30
BARRACKS N 3.88 15 U
BEE CREEK C
43.5
B D o o 1 4 3 1/2 o2 O4 o
237
Batting Cage
D.A. “ANDY” ANDERSON
ARBORETUM IN BEE CREEK
A
6
D
o 1
P 1/3
Arboretum
BILLIE MADELEY N 5.14 2 D
BRISON N 9.20 6 D 1/3 10 Bonfire
Memorial Lights
BROTHERS POND N 16.12 5 D 3 2 FP o 1/2 1/2 F F
BRIAN BACHMANN
COMMUNITY PARK C 44.70 B D o o 2 o 2 O23 O 6 O 4 o 544
Skate Park
SWC Center
CARTER’S CROSSING N 7.34 4 U
CASTLEGATE N 8.26 13 D 2 2 o 3P 1/3 1 o 2
CASTLEGATE II A N 1.84 13 U
CASTLEGATE II B N 3.76 13 U
CASTLEROCK N 5.86 10 D 1 1 2 O1/3 F F
CEMETERY, COLLEGE STA. 18.50 D State Historic
CEMETERY, MEMORIAL OF CS 56.50 D Aggie Field of
Honor
CONFERENCE CENTER 2.30 D o 76
COVE OF NANTUCKET N 3.92 12 D 1/3
CREEK VIEW N 14.01 10 U School
CRESCENT POINTE N 5.00 4 D 1/3
CY MILLER M 2.50 3 D 1 FP 1/3 o Police Dept.
EASTGATE M 1.80 2 D o
EDELWEISS N 12.30 5 D 2 1/2 1 F F F 10
EDELWEISS GARTENS N 13.60 10 D o 2 O 1/2 1
EMERALD FOREST N 4.59 8 D 2 O 1 O 1/3 o 1/2
GABBARD N 10.67 6 D 1 1 FP O 1/3 F F F
GEORGIE K. FITCH N 11.30 5 D 2 1 O 1/3 o 1 F F
HENSEL (TAMU) C 29.70 B D o 2 o 3 4 2 1/3 70 TAMU
JACK & DOROTHY MILLER N 10.00 5 D o 3 2 1/3 1 School
JOHN CROMPTON N 15.26 7 D o o o 1 1 P 1 50
LEMONTREE N 15.40 6 D o 3 1 3/4 1/2 o 1 30
LICK CREEK RN 515.54 D D 1.8 60
LIONS M 1.50 2 D 3 o 2 o 1 10
LONGMIRE N 4.16 5 D 2 1/3
LUTHER JONES M 1.80 6 D 1
MERRY OAKS N 4.60 2 D 2 2 O 1/3 1
NORTHGATE PARK M 1.59 1 U
OAKS N 7.50 2 D o o 7 1 1/4 o 1 Disc Golf
PARKWAY M 1.90 2 D 1 2 6
PEBBLE CREEK N 10.20 11 D 2 4 1/2 1 F F F School
RAINTREE N 13.00 4 D 2 2 1/3 F
REATTA MEADOWS N 3.00 10 U
RICHARD CARTER N 7.14 2 D 1/3 State Historic
SANDSTONE N 15.21 8 D 1 1/3 1 F F F 48
SMITH TRACT N 11.80 4 U
G-8 Miscellaneous Statistical Data
Revised September 13, 2013
Park System Inventory, Continued
PARK NAME PARK TYPE ACREAGE PARK ZONE DEVELOPMENT RESTROOMS SHELTER / GAZEBO PAVILION PICNIC UNITS PLAY UNITS OPEN PLAY AREA WATER FEATUR E OR POND NATURE TRAIL JOGGING WALKI NG TRAIL EXERCISE STATION BASKETBALL COURT SOCCER FIELDS SOFTBALL FIELDS BASEBALL FIELDS TENNIS COURTS VOLLEYBALL SWIMMING POOL PARKING SPACES PUBLIC ART
OTHER
SONOMA N 7.16 10 U
SOUTHEAST C 66.68 C U
SOUTHERN OAKS N 14.49 10 D 2 2 1/3 1 Disc Golf
SOUTHWEST N 9.42 6 U
STEEPLECHASE N 9.00 5 D 2 o1 o
1/2
o 1 Dog Park
STEPHEN C. BEACHY
CENTRAL
C 47.20 C D o 2 o 1 10 O 1 2FP o 1 1 O 3 O 4 o 2 297 PARD Office
SUMMIT CROSSING N 8.81 4 U
THOMAS C 16.10 C D o o 5 4 o 3/4 2 F o 2 o 27
UNIVERSITY N 10.20 2 D 1 O 2 P O .4 9 Dog Park
VETERANS ATHLETIC RA 150.00 C D o o 1 1 O 9 O 5 835 o
Veterans
Memorial,
History Mile
W.A. TARROW (W. Smith)
C
21.26
B
D
o
o
o
2
O 3
1/3
o 2
F
F
O
3
SP
319
o
Batting Cage
Lincoln Center &
State Historic
WINDWOOD M 1.37 4 D 1 2 2
WOLF PEN CREEK
C
47.17
C
D
o
o
1
O 1
P
1.9
66
o
Amphitheater,
Green Room,
Plaza, Disc
Golf, & Festival
Site
WOODCREEK N 6.60 8 D 2 O 1 1/3 1/2 o
WOODLAND HILLS N 14.40 9 D 1 o 3 O 1/4
QUANTITY
PARK TYPE
TOTAL
ACREAGE*
7 Mini 12.46
38 Neighborhood 343.08
8 Community 299.31
1 Arboretum** 17.00
1 Regional Nature 515.54
1 Regional Athletic 150.00
55 Total Parks ~ 1,337.39 Acres
Developed Parks: 43 Parks
Undeveloped Parks: 12 Parks
* The Conference Center and both Cemeteries
are not included in acreage totals.
2 Municipal Cemeteries 75 Acres
1 Conference Center 2.3
* Mini parks are neighborhood parks, and as such, are included in the totals for Neighborhood Parks.
**The Arboretum as part of Bee Creek Park is included in the total acreage for Community Parks.
KEY
A - Arboretum RN - Regional Nature Park
C - Community Park RA - Regional Athletic Park
D - Developed SP - Spray/Splash Park
FP - Fishing Pond State Historic - State Marker on site
F - Open Practice Fields U - Undeveloped
M - Mini Park N - Neighborhood Park
P - Pond (Non-fishing) O - Lighted Facilities
- Unlighted Facilities
PARK ACREAGE PER 1,000 RESIDENTS
Neighborhood Park Acres per 1,000 3.58
Community Park Acres per 1,000 3.02
Total Acreage per 1,000 Residents 6.61
Based on August 2013 Population Estimate of 99,239
received from the
Office of Planning & Development Services.
G-9 Miscellaneous Statistical Data
City of College Station
College Station Utilities Statistics
(as of June 2013)
Utility Funds:
Electric System:
Connected Meters 36,146
Annual System Energy Sales 807,810 MWH
Peak Demand 206 megawatts
Number of Substations 6
Miles of Distribution Lines 450
Overhead 199
Underground 239
Water System:
Water Connections 38,315
Gallons Per Capita Per Day:152 gal/day
Number of Wells 9
Water Production Capacity 29,000,000
Number of Ground Storage Tanks 2
Total capacity (gallons)8,000,000
Number of Elevated Storage Tanks 2
Total capacity (gallons)5,000,000
Miles of Water Lines 412
Average Daily Water Use 12.11 Million Gallons
Sanitation Fund:
Number of Residential Tons Collected 20,485
Number of Commercial Tons Collected 37,751
Recycling Tonnage 1,019
Clean/Green Tonnage 4,723
Landfill size 20 acres at Twin Oaks Landfill
Number of Employees:
Electric 70.5
Water 29
Sewer 49
G-10 Miscellaneous Statistical Data
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2005*
PRINCIPAL - $5,710,000
Streets - $2,997,000; Traffic Signals and Safety System Improvements - $553,000;
Veteran's Park Phase II Development - $690,000; Park Facility Upgrades - $160,000;
Fire Station #3 Relocation - $1,310,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
5,710,000
2-15-14 230,000 4.00% 4,600 234,600
8-15-14 0 0 234,600 0
*These bonds were included in the FY13 GOB Refunding.
H-1 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2006
PRINCIPAL - $7,375,000
Streets - $1,300,000; Traffic Signals and Safety System Improvements - $240,000;
Veteran's Park Phase II Development - $5,735,000; Park Facility Upgrades - $100,000;
DATE
PRINCIPAL
AMOUNT
ESTIMATED
INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 280,000 4.375% 117,366 397,366
8-15-14 111,241 111,241 508,606 4,895,000
2-15-15 295,000 4.375% 111,241 406,241
8-15-15 104,788 104,788 511,028 4,600,000
2-15-16 315,000 4.375% 104,788 419,788
8-15-16 97,897 97,897 517,684 4,285,000
2-15-17 330,000 4.375% 97,897 427,897
8-15-17 90,678 90,678 518,575 3,955,000
2-15-18 350,000 4.375% 90,678 440,678
8-15-18 83,022 83,022 523,700 3,605,000
2-15-19 370,000 4.500% 83,022 453,022
8-15-19 74,697 74,697 527,719 3,235,000
2-15-20 390,000 4.500% 74,697 464,697
8-15-20 65,922 65,922 530,619 2,845,000
2-15-21 410,000 4.500% 65,922 475,922
8-15-21 56,697 56,697 532,619 2,435,000
2-15-22 435,000 4.500% 56,697 491,697
8-15-22 46,909 46,909 538,606 2,000,000
2-15-23 460,000 4.625% 46,909 506,909
8-15-23 36,272 36,272 543,181 1,540,000
2-15-24 485,000 4.625% 36,272 521,272
8-15-24 25,056 25,056 546,328 1,055,000
2-15-25 515,000 4.750% 25,056 540,056
8-15-25 12,825 12,825 552,881 540,000
2-15-26 540,000 4.750% 12,825 552,825 552,825 0
Interest 3,778,792
H-2 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. 2006 Refunding
PRINCIPAL - $10,255,000
Refunding of Series 1996 (GOB & Refunding), 1998 (GOB) and 2000 (GOB & CO)
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 1,505,000 5.000%147,425 1,652,425
8-15-14 109,800 109,800 1,762,225 5,070,000
2-15-15 1,580,000 4.250%109,800 1,689,800
8-15-15 76,225 76,225 1,766,025 3,490,000
2-15-16 1,285,000 5.000%76,225 1,361,225
8-15-16 44,100 44,100 1,405,325 2,205,000
2-15-17 1,340,000 4.000%44,100 1,384,100
8-15-17 17,300 17,300 1,401,400 865,000
2-15-18 865,000 4.000%17,300 882,300
8-15-18 0 0 882,300 0
Interest 3,412,086
H-3 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. Series 2007
PRINCIPAL - $3,930,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 115,000 5.500% 51,766 166,766
8-15-14 48,603 48,603 215,369 2,180,000
2-15-15 120,000 5.000%48,603 168,603
8-15-15 45,603 45,603 214,206 2,060,000
2-15-16 125,000 4.250%45,603 170,603
8-15-16 42,947 42,947 213,550 1,935,000
2-15-17 135,000 4.250%42,947 177,947
8-15-17 40,078 40,078 218,025 1,800,000
2-15-18 140,000 4.250%40,078 180,078
8-15-18 37,103 37,103 217,181 1,660,000
2-15-19 150,000 4.250%37,103 187,103
8-15-19 33,916 33,916 221,019 1,510,000
2-15-20 155,000 4.375%33,916 188,916
8-15-20 30,525 30,525 219,441 1,355,000
2-15-21 165,000 4.375%30,525 195,525
8-15-21 26,916 26,916 222,441 1,190,000
2-15-22 175,000 4.500%26,916 201,916
8-15-22 22,978 22,978 224,894 1,015,000
2-15-23 185,000 4.500%22,978 207,978
8-15-23 18,816 18,816 226,794 830,000
2-15-24 190,000 4.500%18,816 208,816
8-15-24 14,541 14,541 223,356 640,000
2-15-25 200,000 4.500%14,541 214,541
8-15-25 10,041 10,041 224,581 440,000
2-15-26 215,000 4.500%10,041 225,041
8-15-26 5,203 5,203 230,244 225,000
2-15-27 225,000 4.625%5,203 230,203 230,203 0
Interest 1,554,288
Streets Projects: $2,700,000; Parks Projects: $1,230,000
H-4 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2008
PRINCIPAL - $9,455,000
Streets - $8,813,000; Traffic Signals and Safety System Improvements - $602,000;
Park Projects $40,000;
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 320,000 5.000%150,784 470,784
8-15-14 142,784 142,784 613,569 6,680,000
2-15-15 340,000 4.000%142,784 482,784
8-15-15 135,984 135,984 618,769 6,340,000
2-15-16 355,000 4.000%135,984 490,984
8-15-16 128,884 128,884 619,869 5,985,000
2-15-17 375,000 4.000%128,884 503,884
8-15-17 121,384 121,384 625,269 5,610,000
2-15-18 395,000 4.000%121,384 516,384
8-15-18 113,484 113,484 629,869 5,215,000
2-15-19 410,000 4.000%113,484 523,484
8-15-19 105,284 105,284 628,769 4,805,000
2-15-20 435,000 4.125%105,284 540,284
8-15-20 96,313 96,313 636,597 4,370,000
2-15-21 455,000 4.125%96,313 551,313
8-15-21 86,928 86,928 638,241 3,915,000
2-15-22 480,000 4.250%86,928 566,928
8-15-22 76,728 76,728 643,656 3,435,000
2-15-23 505,000 4.250%76,728 581,728
8-15-23 65,997 65,997 647,725 2,930,000
2-15-24 530,000 4.375%65,997 595,997
8-15-24 54,403 54,403 650,400 2,400,000
2-15-25 555,000 4.500%54,403 609,403
8-15-25 41,916 41,916 651,319 1,845,000
2-15-26 585,000 4.500%41,916 626,916
8-15-26 28,753 28,753 655,669 1,260,000
2-15-27 615,000 4.500%28,753 643,753
8-15-27 14,916 14,916 658,669 645,000
2-15-28 645,000 4.625%14,916 659,916 659,916 0
Interest 4,273,914
H-5 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2009
PRINCIPAL - $3,335,000
Streets - $595,000; Traffic Signals and Safety System Improvements - $455,000;
Park Projects $1,535,000; Fire Station #6 - $750,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 120,000 3.500% 59,579 179,579
8-15-14 57,479 57,479 237,058 2,785,000
2-15-15 130,000 3.500%57,479 187,479
8-15-15 55,204 55,204 242,683 2,655,000
2-15-16 130,000 3.500%55,204 185,204
8-15-16 52,929 52,929 238,133 2,525,000
2-15-17 140,000 3.500%52,929 192,929
8-15-17 50,479 50,479 243,408 2,385,000
2-15-18 155,000 3.500%50,479 205,479
8-15-18 47,766 47,766 253,245 2,230,000
2-15-19 155,000 3.700%47,766 202,766
8-15-19 44,899 44,899 247,665 2,075,000
2-15-20 160,000 3.900%44,899 204,899
8-15-20 41,779 41,779 246,678 1,915,000
2-15-21 175,000 4.000%41,779 216,779
8-15-21 38,279 38,279 255,058 1,740,000
2-15-22 180,000 4.050%38,279 218,279
8-15-22 34,634 34,634 252,913 1,560,000
2-15-23 195,000 4.050%34,634 229,634
8-15-23 30,685 30,685 260,319 1,365,000
2-15-24 200,000 4.300%30,685 230,685
8-15-24 26,385 26,385 257,070 1,165,000
2-15-25 210,000 4.300%26,385 236,385
8-15-25 21,870 21,870 258,255 955,000
2-15-26 220,000 4.500%21,870 241,870
8-15-26 16,920 16,920 258,790 735,000
2-15-27 225,000 4.500%16,920 241,920
8-15-27 11,858 11,858 253,778 510,000
2-15-28 250,000 4.650%11,858 261,858
8-18-28 6,045 6,045 267,903 260,000
2-15-29 260,000 4.650%6,045 266,045 266,045 0
Interest 1,646,531
H-6 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2009 (Refunding)
PRINCIPAL - $8,095,000
Refunding of Series 1998 (GOB), 1999 (GOB), 2000 (GOB) and 2000A (CO)
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 840,000 2.500%76,625 916,625
8-15-14 66,125 66,125 982,750 4,030,000
2-15-15 865,000 3.000%66,125 931,125
8-15-15 53,150 53,150 984,275 3,165,000
2-15-16 895,000 3.000%53,150 948,150
8-15-16 39,725 39,725 987,875 2,270,000
2-15-17 930,000 3.250%39,725 969,725
8-15-17 24,613 24,613 994,338 1,340,000
2-15-18 430,000 3.500%24,613 454,613
8-15-18 17,088 17,088 471,700 910,000
2-15-19 445,000 3.500%17,088 462,088
8-15-19 9,300 9,300 471,388 465,000
2-15-20 465,000 4.000%9,300 474,300 474,300 0
Interest 1,053,475
H-7 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2010
PRINCIPAL - $19,635,000
Streets - $12,525,000; Park Projects $870,000; Fire Station #6 - $6,240,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 695,000 2.000%258,003 953,003
8-15-14 251,053 251,053 1,204,056 16,620,000
2-15-15 725,000 2.000%251,053 976,053
8-15-15 243,803 243,803 1,219,856 15,895,000
2-15-16 760,000 2.000%243,803 1,003,803
8-15-16 236,203 236,203 1,240,006 15,135,000
2-15-17 795,000 2.000%236,203 1,031,203
8-15-17 228,253 228,253 1,259,456 14,340,000
2-15-18 830,000 3.000%228,253 1,058,253
8-15-18 215,803 215,803 1,274,056 13,510,000
2-15-19 870,000 3.000%215,803 1,085,803
8-15-19 202,753 202,753 1,288,556 12,640,000
2-15-20 910,000 3.000%202,753 1,112,753
8-15-20 189,103 189,103 1,301,856 11,730,000
2-15-21 950,000 3.000%189,103 1,139,103
8-15-21 174,853 174,853 1,313,956 10,780,000
2-15-22 995,000 3.000%174,853 1,169,853
8-15-22 159,928 159,928 1,329,781 9,785,000
2-15-23 1,040,000 3.000%159,928 1,199,928
8-15-23 144,328 144,328 1,344,256 8,745,000
2-15-24 1,090,000 3.000%144,328 1,234,328
8-15-24 127,978 127,978 1,362,306 7,655,000
2-15-25 1,135,000 3.125%127,978 1,262,978
8-15-25 110,244 110,244 1,373,222 6,520,000
2-15-26 1,190,000 3.250%110,244 1,300,244
8-15-26 90,906 90,906 1,391,150 5,330,000
2-15-27 1,245,000 3.250%90,906 1,335,906
8-15-27 70,675 70,675 1,406,581 4,085,000
2-15-28 1,300,000 3.375%70,675 1,370,675
8-18-28 48,738 48,738 1,419,413 2,785,000
2-15-29 1,360,000 3.500%48,738 1,408,738
8-15-29 24,938 24,938 1,433,675 1,425,000
2-15-30 1,425,000 3.500%24,938 1,449,938 1,449,938 0
Interest 6,848,276
H-8 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2010 (Refunding)
PRINCIPAL - $37,150,000
Refunding of Series 2000 (URB), 2001 (GOB, CO & URB) and 2002 (GOB, CO & URB)
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 3,410,000 4.000%686,500 4,096,500
8-15-14 618,300 618,300 4,714,800 28,010,000
2-15-15 3,575,000 4.000%618,300 4,193,300
8-15-15 546,800 546,800 4,740,100 24,435,000
2-15-16 3,750,000 5.000%546,800 4,296,800
8-15-16 453,050 453,050 4,749,850 20,685,000
2-15-17 3,965,000 5.000%453,050 4,418,050
8-15-17 353,925 353,925 4,771,975 16,720,000
2-15-18 3,905,000 5.000%353,925 4,258,925
8-15-18 256,300 256,300 4,515,225 12,815,000
2-15-19 4,115,000 4.000%256,300 4,371,300
8-15-19 174,000 174,000 4,545,300 8,700,000
2-15-20 4,290,000 4.000%174,000 4,464,000
8-15-20 88,200 88,200 4,552,200 4,410,000
2-15-21 3,375,000 4.000%88,200 3,463,200
8-15-21 20,700 20,700 3,483,900 1,035,000
2-15-22 1,035,000 4.000%20,700 1,055,700 1,055,700 0
Interest 9,856,613
H-9 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2011
PRINCIPAL - $1,960,000
Streets/Transportation Projects - $700,000; Parks and Recreation Projects - $1,260,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 190,000 1.000% 6,788 196,788
8-15-14 5,838 5,838 202,625 840,000
2-15-15 195,000 1.000% 5,838 200,838
8-15-15 4,863 4,863 205,700 645,000
2-15-16 205,000 1.250% 4,863 209,863
8-15-16 3,581 3,581 213,444 440,000
2-15-17 215,000 1.500% 3,581 218,581
8-15-17 1,969 1,969 220,550 225,000
2-15-18 225,000 1.750% 1,969 226,969
8-15-18 0 0 226,969 0
Interest 75,193
H-10 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2012
PRINCIPAL - $4,435,000
Streets - $4,260,000; Park Projects $175,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 120,000 3.000%61,141 181,141
8-15-14 59,341 59,341 240,481 3,405,000
2-15-15 125,000 3.000%59,341 184,341
8-15-15 57,466 57,466 241,806 3,280,000
2-15-16 130,000 3.000%57,466 187,466
8-15-16 55,516 55,516 242,981 3,150,000
2-15-17 135,000 4.000%55,516 190,516
8-15-17 52,816 52,816 243,331 3,015,000
2-15-18 140,000 4.000%52,816 192,816
8-15-18 50,016 50,016 242,831 2,875,000
2-15-19 145,000 5.000%50,016 195,016
8-15-19 46,391 46,391 241,406 2,730,000
2-15-20 150,000 5.000%46,391 196,391
8-15-20 42,641 42,641 239,031 2,580,000
2-15-21 160,000 5.000%42,641 202,641
8-15-21 38,641 38,641 241,281 2,420,000
2-15-22 165,000 3.000%38,641 203,641
8-15-22 36,166 36,166 239,806 2,255,000
2-15-23 170,000 5.000%36,166 206,166
8-15-23 31,916 31,916 238,081 2,085,000
2-15-24 180,000 5.000%31,916 211,916
8-15-24 27,416 27,416 239,331 1,905,000
2-15-25 185,000 3.000%27,416 212,416
8-15-25 24,641 24,641 237,056 1,720,000
2-15-26 195,000 3.000%24,641 219,641
8-15-26 21,716 21,716 241,356 1,525,000
2-15-27 205,000 3.125%21,716 226,716
8-15-27 18,513 18,513 245,228 1,320,000
2-15-28 210,000 3.125%18,513 228,513
8-18-28 15,231 15,231 243,744 1,110,000
2-15-29 215,000 3.250%15,231 230,231
8-15-29 11,738 11,738 241,969 895,000
2-15-30 225,000 3.250%11,738 236,738
8-15-30 8,081 8,081 244,819 670,000
2-15-31 230,000 3.375%8,081 238,081
8-15-31 4,200 4,200 242,281 440,000
2-15-32 240,000 3.500%4,200 244,200 244,200 200,000
Interest 1,423,938
H-11 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2012 Refunding
PRINCIPAL - $16,850,000
Refunding of Series 2003 (GOB & URB Refunding), 2004 (GOB and Refunding), 2003A (CO & URB) and 2004 (CO)
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 2,155,000 3.000%338,300 2,493,300
8-15-14 305,975 305,975 2,799,275 13,885,000
2-15-15 1,195,000 3.000%305,975 1,500,975
8-15-15 288,050 288,050 1,789,025 12,690,000
2-15-16 1,230,000 3.000%288,050 1,518,050
8-15-16 269,600 269,600 1,787,650 11,460,000
2-15-17 1,285,000 4.000%269,600 1,554,600
8-15-17 243,900 243,900 1,798,500 10,175,000
2-15-18 1,335,000 4.000%243,900 1,578,900
8-15-18 217,200 217,200 1,796,100 8,840,000
2-15-19 1,410,000 5.000%217,200 1,627,200
8-15-19 181,950 181,950 1,809,150 7,430,000
2-15-20 1,485,000 5.000%181,950 1,666,950
8-15-20 144,825 144,825 1,811,775 5,945,000
2-15-21 1,565,000 5.000%144,825 1,709,825
8-15-21 105,700 105,700 1,815,525 4,380,000
2-15-22 1,645,000 *105,700 1,750,700
8-15-22 68,375 68,375 1,819,075 2,735,000
2-15-23 1,735,000 5.000%68,375 1,803,375
8-15-23 25,000 25,000 1,828,375 1,000,000
2-15-24 1,000,000 5.000%25,000 1,025,000
8-15-24 0 1,025,000 0
Interest 4,855,012
*Denotes bifurcated maturity.
H-12 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2013
PRINCIPAL - $9,020,000*
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
9,020,000
2-15-14 1,275,000 2.000%172,652 1,447,652
8-15-14 164,834 164,834 1,612,486 7,745,000
2-15-15 270,000 3.000%164,834 434,834
8-15-15 160,784 160,784 595,619 7,475,000
2-15-16 280,000 3.000%160,784 440,784
8-15-16 156,584 156,584 597,369 7,195,000
2-15-17 290,000 4.000%156,584 446,584
8-15-17 150,784 150,784 597,369 6,905,000
2-15-18 305,000 4.000%150,784 455,784
8-15-18 144,684 144,684 600,469 6,600,000
2-15-19 315,000 5.000%144,684 459,684
8-15-19 136,809 136,809 596,494 6,285,000
2-15-20 335,000 5.000%136,809 471,809
8-15-20 128,434 128,434 600,244 5,950,000
2-15-21 345,000 *128,434 473,434
8-15-21 123,259 123,259 596,694 5,605,000
2-15-22 360,000 5.000%123,259 483,259
8-15-22 114,259 114,259 597,519 5,245,000
2-15-23 375,000 5.000%114,259 489,259
8-15-23 104,884 104,884 594,144 4,870,000
2-15-24 395,000 5.000%104,884 499,884
8-15-24 95,009 95,009 594,894 4,475,000
2-15-25 420,000 5.000%95,009 515,009
8-15-25 84,509 84,509 599,519 4,055,000
2-15-26 440,000 4.000%84,509 524,509
8-15-26 75,709 75,709 600,219 3,615,000
2-15-27 455,000 4.000%75,709 530,709
8-15-27 66,609 66,609 597,319 3,160,000
2-15-28 475,000 4.000%66,609 541,609
8-18-28 57,109 57,109 598,719 2,685,000
2-15-29 495,000 4.125%57,109 552,109
8-15-29 46,900 46,900 599,009 2,190,000
2-15-30 510,000 4.250%46,900 556,900
8-15-30 36,063 36,063 592,963 1,680,000
2-15-31 540,000 4.250%36,063 576,063
8-15-31 24,588 24,588 600,650 1,140,000
2-15-32 560,000 4.250%24,588 584,588
8-15-32 12,688 12,688 597,275 580,000
2-15-33 580,000 4.375%12,688 592,688 592,688 0
Interest 3,941,658
*Denotes bifurcated maturity.
Streets Capital Projects - $6,525,000 and Parks Capital Projects - $2,725,000
*Due to the premium and discount received on this debt issue, the City only had to issue $9,020,000 in bonds.
Total debt proceeds received were $9,250,000. A premium of $230,000 was paid to the City.
H-13 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2013 Refunding
PRINCIPAL - $11,740,000
Refunding of Series 2005 (GOB, CO & URB) and portion of 2005A (URB)
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
11,740,000
2-15-14 0 0.000% 249,472 249,472
8-15-14 256,600 256,600 506,072 11,740,000
2-15-15 1,130,000 3.000% 256,600 1,386,600
8-15-15 239,650 239,650 1,626,250 10,610,000
2-15-16 1,090,000 3.000% 239,650 1,329,650
8-15-16 223,300 223,300 1,552,950 9,520,000
2-15-17 1,090,000 4.000% 223,300 1,313,300
8-15-17 201,500 201,500 1,514,800 8,430,000
2-15-18 990,000 4.000% 201,500 1,191,500
8-15-18 181,700 181,700 1,373,200 7,440,000
2-15-19 880,000 5.000% 181,700 1,061,700
8-15-19 159,700 159,700 1,221,400 6,560,000
2-15-20 935,000 5.000% 159,700 1,094,700
8-15-20 136,325 136,325 1,231,025 5,625,000
2-15-21 1,000,000 * 136,325 1,136,325
8-15-21 115,625 115,625 1,251,950 4,625,000
2-15-22 1,055,000 5.000% 115,625 1,170,625
8-15-22 89,250 89,250 1,259,875 3,570,000
2-15-23 1,120,000 5.000% 89,250 1,209,250
8-15-23 61,250 61,250 1,270,500 2,450,000
2-15-24 1,190,000 5.000% 61,250 1,251,250
8-15-24 31,500 31,500 1,282,750 1,260,000
2-15-25 1,260,000 5.000% 31,500 1,291,500
8-15-25 0 1,291,500 0
Interest 3,642,272
*Denotes bifurcated maturity.
H-14 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2005*
Principal- $7,595,000
Street Projects $1,150,000; Park Projects $975,000; Northgate Projects $625,000
Technology Projects $950,000; Fire Ladder Truck $850,000; Business Park $500,000
Wolf Pen Creek Projects $1,860,000; Cemetery Projects $600,000; Issuance Costs $85,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
7,595,000
2-15-14 215,000 4.25%4,569 219,569
8-15-14 0 0 219,569 0
*These bonds were included in the FY13 GOB Refunding.
H-15 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2006
PRINCIPAL - $8,325,000
Street Projects $6,200,000; Park Projects $400,000; Wolf Pen Creek Projects $300,000;
Cemetery Projects $1,000,000; Police Station Addition/Renovation $300,000; Issuance Costs $125,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
8,325,000
2-15-14 390,000 4.375% 123,541 513,541
8-15-14 115,009 115,009 628,550 5,070,000
2-15-15 410,000 4.375% 115,009 525,009
8-15-15 106,041 106,041 631,050 4,660,000
2-15-16 435,000 4.375% 106,041 541,041
8-15-16 96,525 96,525 637,566 4,225,000
2-15-17 325,000 4.375% 96,525 421,525
8-15-17 89,416 89,416 510,941 3,900,000
2-15-18 345,000 4.375% 89,416 434,416
8-15-18 81,869 81,869 516,284 3,555,000
2-15-19 365,000 4.500% 81,869 446,869
8-15-19 73,656 73,656 520,525 3,190,000
2-15-20 385,000 4.500% 73,656 458,656
8-15-20 64,994 64,994 523,650 2,805,000
2-15-21 405,000 4.500% 64,994 469,994
8-15-21 55,881 55,881 525,875 2,400,000
2-15-22 430,000 4.500% 55,881 485,881
8-15-22 46,206 46,206 532,088 1,970,000
2-15-23 450,000 4.625% 46,206 496,206
8-15-23 35,800 35,800 532,006 1,520,000
2-15-24 480,000 4.625% 35,800 515,800
8-15-24 24,700 24,700 540,500 1,040,000
2-15-25 505,000 4.750% 24,700 529,700
8-15-25 12,706 12,706 542,406 535,000
2-15-26 535,000 4.750% 12,706 547,706 547,706 0
Interest 3,967,899
H-16 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
C.O. Series 2007
PRINCIPAL - $3,960,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 115,000 5.500% 52,097 167,097
8-15-14 48,934 48,934 216,031 2,195,000
2-15-15 120,000 5.000%48,934 168,934
8-15-15 45,934 45,934 214,869 2,075,000
2-15-16 130,000 4.250%45,934 175,934
8-15-16 43,172 43,172 219,106 1,945,000
2-15-17 135,000 4.250%43,172 178,172
8-15-17 40,303 40,303 218,475 1,810,000
2-15-18 140,000 4.250%40,303 180,303
8-15-18 37,328 37,328 217,631 1,670,000
2-15-19 150,000 4.250%37,328 187,328
8-15-19 34,141 34,141 221,469 1,520,000
2-15-20 155,000 4.375%34,141 189,141
8-15-20 30,750 30,750 219,891 1,365,000
2-15-21 165,000 4.375%30,750 195,750
8-15-21 27,141 27,141 222,891 1,200,000
2-15-22 175,000 4.500%27,141 202,141
8-15-22 23,203 23,203 225,344 1,025,000
2-15-23 185,000 4.500%23,203 208,203
8-15-23 19,041 19,041 227,244 840,000
2-15-24 195,000 4.500%19,041 214,041
8-15-24 14,653 14,653 228,694 645,000
2-15-25 205,000 4.500%14,653 219,653
8-15-25 10,041 10,041 229,694 440,000
2-15-26 215,000 4.500%10,041 225,041
8-15-26 5,203 5,203 230,244 225,000
2-15-27 225,000 4.625%5,203 230,203 230,203 0
Interest 1,566,714
General Government Projects: $3,466,000; Parks Projects: $405,000; debt issuance costs: $89,000
H-17 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2008
PRINCIPAL - $26,440,000
Street Projects $1,800,000; Park Projects $1,427,000; Cemetery Project $6,748,000; Municipal Facility Improvements $250,000; Wireless
Infrastructure $200,000; Electric Projects $6,700,000; Water Projects $6,900,000; WW Projects $2,200,000; Issuance Costs $215,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 995,000 3.500% 455,641 1,450,641
8-15-14 438,229 438,229 1,888,870 20,015,000
2-15-15 1,045,000 4.000% 438,229 1,483,229
8-15-15 417,329 417,329 1,900,558 18,970,000
2-15-16 1,060,000 5.000% 417,329 1,477,329
8-15-16 390,829 390,829 1,868,158 17,910,000
2-15-17 1,115,000 4.750% 390,829 1,505,829
8-15-17 364,348 364,348 1,870,176 16,795,000
2-15-18 1,170,000 4.000% 364,348 1,534,348
8-15-18 340,948 340,948 1,875,295 15,625,000
2-15-19 1,235,000 4.000% 340,948 1,575,948
8-15-19 316,248 316,248 1,892,195 14,390,000
2-15-20 1,300,000 4.125% 316,248 1,616,248
8-15-20 289,435 289,435 1,905,683 13,090,000
2-15-21 1,360,000 4.125% 289,435 1,649,435
8-15-21 261,385 261,385 1,910,820 11,730,000
2-15-22 1,435,000 4.250% 261,385 1,696,385
8-15-22 230,891 230,891 1,927,276 10,295,000
2-15-23 1,510,000 4.250% 230,891 1,740,891
8-15-23 198,804 198,804 1,939,695 8,785,000
2-15-24 1,585,000 4.375% 198,804 1,783,804
8-15-24 164,132 164,132 1,947,936 7,200,000
2-15-25 1,670,000 4.500% 164,132 1,834,132
8-15-25 126,557 126,557 1,960,689 5,530,000
2-15-26 1,750,000 4.500% 126,557 1,876,557
8-15-26 87,182 87,182 1,963,739 3,780,000
2-15-27 1,845,000 4.600% 87,182 1,932,182
8-15-27 44,747 44,747 1,976,929 1,935,000
2-15-28 1,935,000 4.625% 44,747 1,979,747 1,979,747 0
Interest 12,741,094
H-18 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2009
PRINCIPAL - $29,010,000
Cemetery Project - $540,000; Technology Projects - $2,710,000; Convention Center - $915,000*;
Landfill - $5,120,000; Electric Projects - $12,095,000; Water Projects - $7,500,000; Debt Issuance Cost - $150,000
*$2,305,000 of Convention Center debt was defeased in FY12 thereby reducing the prinicpal
outstanding to $600,000 (payments of $315,000 made prior to defesance). The $600,000 Convention Center
debt balance was transferred to the Electric Fund in FY13 in lieu of additional debt issuance in that fund.
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 1,275,000 3.000% 458,042 1,733,042
8-15-14 438,917 438,917 2,171,959 21,515,000
2-15-15 1,350,000 3.000% 438,917 1,788,917
8-15-15 418,667 418,667 2,207,584 20,165,000
2-15-16 1,420,000 3.000% 418,667 1,838,667
8-15-16 397,367 397,367 2,236,034 18,745,000
2-15-17 1,050,000 3.500% 397,367 1,447,367
8-15-17 378,992 378,992 1,826,359 17,695,000
2-15-18 1,105,000 3.500% 378,992 1,483,992
8-15-18 359,654 359,654 1,843,646 16,590,000
2-15-19 1,165,000 3.750% 359,654 1,524,654
8-15-19 337,811 337,811 1,862,465 15,425,000
2-15-20 1,220,000 4.000% 337,811 1,557,811
8-15-20 313,411 313,411 1,871,221 14,205,000
2-15-21 1,285,000 4.000% 313,411 1,598,411
8-15-21 287,711 287,711 1,886,121 12,920,000
2-15-22 1,345,000 4.000% 287,711 1,632,711
8-15-22 260,811 260,811 1,893,521 11,575,000
2-15-23 1,415,000 4.125% 260,811 1,675,811
8-15-23 231,626 231,626 1,907,437 10,160,000
2-15-24 1,485,000 4.250% 231,626 1,716,626
8-15-24 200,070 200,070 1,916,696 8,675,000
2-15-25 1,570,000 5.000% 200,070 1,770,070
8-15-25 160,820 160,820 1,930,890 7,105,000
2-15-26 1,645,000 4.500% 160,820 1,805,820
8-15-26 123,808 123,808 1,929,628 5,460,000
2-15-27 1,730,000 4.500% 123,808 1,853,808
8-15-27 84,883 84,883 1,938,690 3,730,000
2-15-28 1,815,000 4.500% 84,883 1,899,883
8-15-28 44,045 44,045 1,943,928 1,915,000
2-15-29 1,915,000 4.600% 44,045 1,959,045 1,959,045 0
Interest 10,439,466
H-19 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2010
PRINCIPAL - $3,900,000
Arts Council of Brazos Valley Building - $520,000; Electric Projects - $2,530,000;
Information Technology Projects - $410,000; Wastewater Projects - $300,000; Debt Issuance Cost - $140,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 175,000 2.000%41,472 216,472
8-15-14 39,722 39,722 256,194 2,695,000
2-15-15 180,000 2.250%39,722 219,722
8-15-15 37,697 37,697 257,419 2,515,000
2-15-16 190,000 2.250%37,697 227,697
8-15-16 35,559 35,559 263,256 2,325,000
2-15-17 205,000 2.500%35,559 240,559
8-15-17 32,997 32,997 273,556 2,120,000
2-15-18 125,000 2.500%32,997 157,997
8-15-18 31,434 31,434 189,431 1,995,000
2-15-19 130,000 2.500%31,434 161,434
8-15-19 29,809 29,809 191,244 1,865,000
2-15-20 135,000 2.500%29,809 164,809
8-15-20 28,122 28,122 192,931 1,730,000
2-15-21 140,000 3.000%28,122 168,122
8-15-21 26,022 26,022 194,144 1,590,000
2-15-22 145,000 3.000%26,022 171,022
8-15-22 23,847 23,847 194,869 1,445,000
2-15-23 155,000 3.000%23,847 178,847
8-15-23 21,522 21,522 200,369 1,290,000
2-15-24 160,000 3.000%21,522 181,522
8-15-24 19,122 19,122 200,644 1,130,000
2-15-25 170,000 3.125%19,122 189,122
8-15-25 16,466 16,466 205,588 960,000
2-15-26 175,000 3.250%16,466 191,466
8-15-26 13,622 13,622 205,088 785,000
2-15-27 185,000 3.375%13,622 198,622
8-15-27 10,500 10,500 209,122 600,000
2-15-28 190,000 3.500%10,500 200,500
8-15-28 7,175 7,175 207,675 410,000
2-15-29 200,000 3.500%7,175 207,175
8-15-29 3,675 3,675 210,850 210,000
2-15-30 210,000 3.500%3,675 213,675 213,675 0
Interest 1,054,355
H-20 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2011
PRINCIPAL - $7,935,000
Electric Projects - $4,790,000; Wastewater Projects - $3,130,000; Gen'l Gov't Debt Issuance Costs - $15,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 275,000 2.000% 102,366 377,366
8-15-14 99,616 99,616 476,983 7,100,000
2-15-15 280,000 2.000% 99,616 379,616
8-15-15 96,816 96,816 476,433 6,820,000
2-15-16 300,000 2.000% 96,816 396,816
8-15-16 93,816 93,816 490,633 6,520,000
2-15-17 315,000 2.000% 93,816 408,816
8-15-17 90,666 90,666 499,483 6,205,000
2-15-18 325,000 2.000% 90,666 415,666
8-15-18 87,416 87,416 503,083 5,880,000
2-15-19 340,000 2.250% 87,416 427,416
8-15-19 83,591 83,591 511,008 5,540,000
2-15-20 355,000 2.250% 83,591 438,591
8-15-20 79,598 79,598 518,189 5,185,000
2-15-21 370,000 2.200% 79,598 449,598
8-15-21 75,528 75,528 525,125 4,815,000
2-15-22 390,000 2.400% 75,528 465,528
8-15-22 70,848 70,848 536,375 4,425,000
2-15-23 405,000 2.600% 70,848 475,848
8-15-23 65,583 65,583 541,430 4,020,000
2-15-24 430,000 2.800% 65,583 495,583
8-15-24 59,563 59,563 555,145 3,590,000
2-15-25 445,000 3.000% 59,563 504,563
8-15-25 52,888 52,888 557,450 3,145,000
2-15-26 465,000 3.100% 52,888 517,888
8-15-26 45,680 45,680 563,568 2,680,000
2-15-27 490,000 3.200% 45,680 535,680
8-15-27 37,840 37,840 573,520 2,190,000
2-15-28 510,000 3.300% 37,840 547,840
8-15-28 29,425 29,425 577,265 1,680,000
2-15-29 535,000 3.400% 29,425 564,425
8-15-29 20,330 20,330 584,755 1,145,000
2-15-30 560,000 3.500% 20,330 580,330
8-15-30 10,530 10,530 590,860 585,000
2-15-31 585,000 3.600% 10,530 595,530 595,530 0
Interest 2,509,214
H-21 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2012
PRINCIPAL - $16,415,000*
Electric Projects - $8,000,000; Water Projects - $3,000,000; Wastewater Projects - $6,000,000; Debt Issuance Costs - $215,000
*Due to the premium and discount received on this debt issue, the City only had to issue $16.415 million in bonds.
Total Debt proceeds received = $17.215 million. Premium of $800,000 was paid to the City.
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 610,000 2.000% 279,856 889,856
8-15-14 273,756 273,756 1,163,613 15,315,000
2-15-15 625,000 5.000% 273,756 898,756
8-15-15 258,131 258,131 1,156,888 14,690,000
2-15-16 655,000 3.000% 258,131 913,131
8-15-16 248,306 248,306 1,161,438 14,035,000
2-15-17 680,000 3.000% 248,306 928,306
8-15-17 238,106 238,106 1,166,413 13,355,000
2-15-18 700,000 3.000% 238,106 938,106
8-15-18 227,606 227,606 1,165,713 12,655,000
2-15-19 725,000 3.000% 227,606 952,606
8-15-19 216,731 216,731 1,169,338 11,930,000
2-15-20 740,000 3.000% 216,731 956,731
8-15-20 205,631 205,631 1,162,363 11,190,000
2-15-21 765,000 4.000% 205,631 970,631
8-15-21 190,331 190,331 1,160,963 10,425,000
2-15-22 795,000 4.000% 190,331 985,331
8-15-22 174,431 174,431 1,159,763 9,630,000
2-15-23 830,000 4.000% 174,431 1,004,431
8-15-23 157,831 157,831 1,162,263 8,800,000
2-15-24 860,000 3.000% 157,831 1,017,831
8-15-24 144,931 144,931 1,162,763 7,940,000
2-15-25 885,000 3.000% 144,931 1,029,931
8-15-25 131,656 131,656 1,161,588 7,055,000
2-15-26 910,000 3.000% 131,656 1,041,656
8-15-26 118,006 118,006 1,159,663 6,145,000
2-15-27 935,000 3.125% 118,006 1,053,006
8-15-27 103,397 103,397 1,156,403 5,210,000
2-15-28 965,000 3.125% 103,397 1,068,397
8-15-28 88,319 88,319 1,156,716 4,245,000
2-15-29 1,000,000 3.250% 88,319 1,088,319
8-15-29 72,069 72,069 1,160,388 3,245,000
2-15-30 1,035,000 3.250% 72,069 1,107,069
8-15-30 55,250 55,250 1,162,319 2,210,000
2-15-31 1,075,000 5.000% 55,250 1,130,250
8-15-31 28,375 28,375 1,158,625 1,135,000
2-15-32 1,135,000 5.000% 28,375 1,163,375 1,163,375 0
Interest 6,817,775
H-22 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2013
PRINCIPAL - $10,230,000*
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
10,230,000
2-15-14 365,000 2.000% 187,490 552,490
8-15-14 189,197 189,197 741,687 9,865,000
2-15-15 365,000 2.000% 189,197 554,197
8-15-15 185,547 185,547 739,744 9,500,000
2-15-16 380,000 2.000% 185,547 565,547
8-15-16 181,747 181,747 747,294 9,120,000
2-15-17 385,000 3.000% 181,747 566,747
8-15-17 175,972 175,972 742,719 8,735,000
2-15-18 400,000 4.000% 175,972 575,972
8-15-18 167,972 167,972 743,944 8,335,000
2-15-19 415,000 5.000% 167,972 582,972
8-15-19 157,597 157,597 740,569 7,920,000
2-15-20 435,000 4.000% 157,597 592,597
8-15-20 148,897 148,897 741,494 7,485,000
2-15-21 455,000 3.000% 148,897 603,897
8-15-21 142,072 142,072 745,969 7,030,000
2-15-22 470,000 4.000% 142,072 612,072
8-15-22 132,672 132,672 744,744 6,560,000
2-15-23 490,000 4.000% 132,672 622,672
8-15-23 122,872 122,872 745,544 6,070,000
2-15-24 510,000 3.250% 122,872 632,872
8-15-24 114,584 114,584 747,456 5,560,000
2-15-25 525,000 3.500% 114,584 639,584
8-15-25 105,397 105,397 744,981 5,035,000
2-15-26 540,000 4.000% 105,397 645,397
8-15-26 94,597 94,597 739,994 4,495,000
2-15-27 565,000 4.000% 94,597 659,597
8-15-27 83,297 83,297 742,894 3,930,000
2-15-28 590,000 4.000% 83,297 673,297
8-15-28 71,497 71,497 744,794 3,340,000
2-15-29 615,000 4.125% 71,497 686,497
8-15-29 58,813 58,813 745,309 2,725,000
2-15-30 640,000 4.250% 58,813 698,813
8-15-30 45,213 45,213 744,025 2,085,000
2-15-31 665,000 4.250% 45,213 710,213
8-15-31 31,081 31,081 741,294 1,420,000
2-15-32 695,000 4.250% 31,081 726,081
8-15-32 16,313 16,313 742,394 725,000
2-15-33 725,000 4.500% 16,313 741,313 741,313 0
Interest
4,638,159
Electric Projects - $8,250,000 and Wastewater Projects - $2,000,000
*Due to the premium and discount received on this debt issue, the City only had to issue $10,230,000 in bonds.
Total debt proceeds received were $10,250,000. A premium of $20,000 was paid to the City.
H-23 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2005*
PRINCIPAL - $8,035,000
Electric Projects 3,350,000; Water Projects $4,600,000, Issuance Costs $85,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
8,035,000
2-15-14 355,000 5.00% 8,875 363,875
8-15-14 0 0 363,875 0
*These bonds were included in the FY13 GOB Refunding.
H-24 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. REFUNDING SERIES 2005 A*
PRINCIPAL - $12,995,000
Electric Projects $3,196,770; Water Projects $4,459,884; Wastewater Projects $5,338,346
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
12,995,000
2-15-14 1,680,000 5.00%161,156 1,841,156
8-15-14 119,156 119,156 1,960,313 4,840,000
2-15-15 1,405,000 5.25%119,156 1,524,156
8-15-15 82,275 82,275 1,606,431 3,435,000
2-15-16 1,465,000 5.00%82,275 1,547,275
8-15-16 45,650 45,650 1,592,925 1,970,000
2-15-17 1,290,000 5.00%45,650 1,335,650
8-15-17 13,400 13,400 1,349,050 680,000
2-15-18 670,000 4.00%13,400 683,400
8-15-18 0 0 683,400 10,000
*A portion of these bonds was included in the FY13 GOB Refunding.
H-25 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2006
PRINCIPAL - $16,950,000
Electric Projects $7,850,000; Water Projects $6,000,000;
Wastewater Projects $3,000,000; debt issuance costs $100,000
PAYMENT
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
16,950,000
2-15-14 705,000 4.375% 295,038 1,000,038
8-15-14 279,616 279,616 1,279,653 12,280,000
2-15-15 745,000 4.375% 279,616 1,024,616
8-15-15 263,319 263,319 1,287,934 11,535,000
2-15-16 785,000 4.375% 263,319 1,048,319
8-15-16 246,147 246,147 1,294,466 10,750,000
2-15-17 830,000 4.375% 246,147 1,076,147
8-15-17 227,991 227,991 1,304,138 9,920,000
2-15-18 875,000 4.500% 227,991 1,102,991
8-15-18 208,303 208,303 1,311,294 9,045,000
2-15-19 925,000 4.500% 208,303 1,133,303
8-15-19 187,491 187,491 1,320,794 8,120,000
2-15-20 975,000 4.500% 187,491 1,162,491
8-15-20 165,553 165,553 1,328,044 7,145,000
2-15-21 1,035,000 4.500% 165,553 1,200,553
8-15-21 142,266 142,266 1,342,819 6,110,000
2-15-22 1,090,000 4.500% 142,266 1,232,266
8-15-22 117,741 117,741 1,350,006 5,020,000
2-15-23 1,155,000 4.625% 117,741 1,272,741
8-15-23 91,031 91,031 1,363,772 3,865,000
2-15-24 1,220,000 4.625% 91,031 1,311,031
8-15-24 62,819 62,819 1,373,850 2,645,000
2-15-25 1,285,000 4.750% 62,819 1,347,819
8-15-25 32,300 32,300 1,380,119 1,360,000
2-15-26 1,360,000 4.750% 32,300 1,392,300 1,392,300 0
Total Interest: 9,437,445
H-26 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2007
PRINCIPAL - $18,665,000
Water Projects $10,750,000; Electric $2,500,000; WW $5,300,000; issuance costs: $115,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
2-15-14 740,000 5.75%336,845 1,076,845
8-15-14 315,570 315,570 1,392,415 14,175,000
2-15-15 780,000 5.75%315,570 1,095,570
8-15-15 293,145 293,145 1,388,715 13,395,000
2-15-16 825,000 4.00%293,145 1,118,145
8-15-16 276,645 276,645 1,394,790 12,570,000
2-15-17 865,000 4.10%276,645 1,141,645
8-15-17 258,913 258,913 1,400,558 11,705,000
2-15-18 915,000 4.20%258,913 1,173,913
8-15-18 239,698 239,698 1,413,610 10,790,000
2-15-19 965,000 4.30%239,698 1,204,698
8-15-19 218,950 218,950 1,423,648 9,825,000
2-15-20 1,015,000 4.30%218,950 1,233,950
8-15-20 197,128 197,128 1,431,078 8,810,000
2-15-21 1,070,000 4.40%197,128 1,267,128
8-15-21 173,588 173,588 1,440,715 7,740,000
2-15-22 1,125,000 4.40%173,588 1,298,588
8-15-22 148,838 148,838 1,447,425 6,615,000
2-15-23 1,190,000 4.50%148,838 1,338,838
8-15-23 122,063 122,063 1,460,900 5,425,000
2-15-24 1,250,000 4.50%122,063 1,372,063
8-15-24 93,938 93,938 1,466,000 4,175,000
2-15-25 1,320,000 4.50%93,938 1,413,938
8-15-25 64,238 64,238 1,478,175 2,855,000
2-15-26 1,390,000 4.50%64,238 1,454,238
8-15-26 32,963 32,963 1,487,200 1,465,000
2-15-27 1,465,000 4.50%32,963 1,497,963 1,497,963 0
Interest 9,822,342
H-27 Debt Service Schedules
I-1 General Fund Transfers and Other (Sources) Uses
General Fund Transfers and Other (Sources) Uses
The General Fund has several different types of transfers and other sources and uses of funds as
reported in the bottom sections of the General Fund Fund Summary. This appendix provides the
details within the categories of General & Administrative Transfers, Interfund Transfers, Public
Agency Funding, Consulting Services, Capital Projects and Other.
The General and Administrative (G&A) Transfers are used to reflect the recovery of the costs
associated with the administrative services provided by service departments within the General
Fund to other funds. Administrative services within the General Fund include accounting,
purchasing, technology, budgeting, legal, human resources, etc. These costs are allocated
based on the results of an annual cost allocation plan done in the early part of the budget process
by an outside consulting firm.
The Interfund Transfers section includes both transfers into the General Fund as well as
transfers out of the General Fund to other funds. The transfers into the General Fund are
primarily to reimburse operating expenses that were incurred during the course of business that
may be funded from a different source of revenue. For example, many of the sports tournaments
that are run by the Parks and Recreation Department can be funded with Hotel Tax funds if they
meet the criteria for the use of hotel taxes. There are two SLAs included for the General Fund
Parks and Recreation Department that will be funded from the Hotel Tax Fund. The expenditures
for these items will be incurred in the General Fund, so a transfer is included from the Hotel Tax
Fund to the General Fund. One of the SLAs is for $50,000 to cover the costs associated with
hosting the Texas Amateur Athletic Federation (TAAF) Games of Texas, and the other SLA in the
amount of $105,000 is to cover the expenditures related to having a tournament crew available
for many of the large sporting tournaments that are anticipated in FY14.
The transfers out of the General Fund are primarily to cover expenditures incurred in other funds
for purposes such as economic development agreements where separate funds were set up for
ease of tracking purposes. Transfers out also include the subsidy transferred to the Recreation
Fund to cover the recreation programs that are partially covered by fees collected from the
participants. An SLA is included in the approved budget for aquatics equipment and amenities
replacement for the Recreation Fund in the amount of $13,600, which would increase the subsidy
transfer from the General Fund.
The Public Agency Funding section details the agencies that are funded from the General
Fund. These agencies provide services for the citizens of College Station. Each year, the
amount of funding received by each agency depends on the request made by the agency,
Council direction, and the availability of funds.
The Consulting Services section details the consulting firms that represent the various interests
that the Council has determined benefit the citizens. An example is the state legislative
consulting firm that keeps City staff and Council aware of legislation that may impact the City of
College Station.
The Capital Projects section details the projects that are funded with cash from the General
Fund (instead of issuing debt). Depending on the General Fund balance (after meeting the
required reserve) there may be funds available that can be used for one-time purchases – such
as capital projects.
The Other section covers items that are transferred out of the General Fund for purposes not
mentioned above. Included in the FY14 budget is the transfer of restricted Public, Educational
and Governmental Access Channel fees out of the General Fund into a new fund to be used
solely for the tracking of these fees and allowed expenditures. Historically, these funds were kept
as restricted funds in the General Fund.
FY12 Actual
FY13 Revised
Budget
FY13 Year End
Estimate
FY14 Approved
Base Budget
FY14 Approved
Budget
GENERAL & ADMINISTRATIVE TRANSFERS
Electric Fund (1,245,677)$ (1,151,989)$ (1,151,989)$ (1,216,267)$ (1,216,267)$
Water Fund (743,491) (705,778) (705,778) (711,519) (711,519)
Wastewater Fund (652,861) (598,444) (598,444) (617,493) (617,493)
Sanitation Fund (475,100) (485,637) (485,637) (549,460) (549,460)
Parking Enterprise Fund (91,529) (75,489) (75,489) (88,516) (88,516)
Recreation Fund (171,059) (187,569) (187,569) (149,339) (149,339)
Street Projects Fund (707,335) (1,064,276) (1,064,276) (359,428) (359,428)
Parks Projects Fund (43,029) (40,182) (40,182) (32,700) (32,700)
General Government Projects Fund (89,118) (78,246) (78,246) (85,287) (85,287)
Parks Escrow Projects Fund (26,373) (24,627) (24,627) (20,042) (20,042)
Electric Projects Fund (22,100) (20,914) (20,914) (34,386) (34,386)
Water Projects Fund (69,294) (64,937) (64,937) (85,454) (85,454)
Wastewater Projects Fund (69,294) (64,937) (64,937) (85,454) (85,454)
Drainage Fund (315,317) (275,193) (275,193) (303,667) (303,667)
GENERAL FUND TOTAL (4,721,577)$ (4,838,218)$ (4,838,218)$ (4,339,012)$ (4,339,012)$
INTERFUND TRANSFERS
Trsf in - CD for 2 code enforce (98,202)$ (106,504)$ (106,504)$ -$ -$
Trsf in - HOT Fund Tournaments (140,614) (264,981) (264,981) (238,443) (238,443)
Trsf in - HOT Fund Sp Events (73,486) (75,792) (75,792) (75,633) (75,633)
Trsf in - HOT Fund Tournaments (1X SLA)- - - - (105,000)
Trsf in - HOT Fund TAAF Games of Texas (1X SLA)- - - - (50,000)
Trsf in - Benefits Fund - Fitlife (54,320) (62,375) (62,375) (62,375) (62,375)
Trsf in - Drainage Fund - Streets (100,000) (100,000) (100,000) (100,000) (100,000)
Trsf in - CIP Funds Trsf for PW S&B - - (338,134) (618,590) (618,590)
Trsf in - EG Fund for Council A/V (1X)- - - (49,263) (49,263)
Trsf out - Econ Dev Fund 150,000 150,000 150,000 150,000 150,000
Trsf out - Econ Dev Fund (1X)- 150,000 150,000 250,000 250,000
Trsf out - NG Parking 220,633 287,252 287,252 234,070 234,070
Trsf out - Sanitation (street sweeping)- - - 100,000 100,000
Trsf out - Rec Fund Subsidy 2,708,319 2,691,741 2,691,741 2,201,960 2,215,560
INTERFUND TRANSFERS TOTAL 2,612,330$ 2,669,341$ 2,331,207$ 1,791,726$ 1,650,326$
PUBLIC AGENCY FUNDING:
Lions Club (Fireworks)10,000$ 10,000$ 10,000$ 10,000$ 10,000$
Brazos Valley Council of Governments - 1,000 - - -
Research Valley Partnership 325,000 375,000 375,000 350,000 350,000
Arts Council of Brazos Valley 106,800 100,000 100,000 75,000 50,000
Health District 326,500 326,500 326,500 326,500 326,500
Appraisal District 240,272 251,857 251,857 260,607 260,607
Animal Shelter 169,513 169,513 169,513 194,939 194,939
PUBLIC AGENCY FUNDING TOTAL 1,178,085$ 1,233,870$ 1,232,870$ 1,217,046$ 1,192,046$
CONSULTING SERVICES
Tex 21 -$ 5,000$ -$ -$ -$
Tx High Speed Rail 25,000 25,000 - - -
Gulf Coast Strategic Hiway Coalition 5,000 5,000 5,000 5,000 5,000
St Leg Consult (Shelley)17,498 43,333 43,333 36,667 36,667
Atmos Steering - - - 5,000 5,000
CONSULTING SERVICES TOTAL 47,498$ 78,333$ 48,333$ 46,667$ 46,667$
CAPITAL PROJECTS
Trsf to CIP for Fire Alerting Project 164,870$ 45,298$ 45,298$ -$ -$
Trsf - Timekeeping system - 338,729 338,729 - -
Trsf - Royder/Live Oak Rehab - 175,000 175,000 - -
Trsf - HSC Pkwy reimb to COB - 474,500 474,500 - -
Phase II of Berry Dunn - ERP - 101,000 101,000 - -
Intersection improv GB @ Timber/Bizzell - - - 64,072 64,072
Bike/Ped Intersection Impr GB @ Dexter - - - 17,061 17,061
Intersection improv Holleman crosswalks - - - 40,644 40,644
Trsf - Eisenhower St Ext fr Lincoln Ave to Ash - - - 75,000 75,000
Trsf - Guadalupe Drive sidewalk impr - - - 142,772 142,772
Trsf - Langford Street sidewalk impr - - - 50,000 50,000
Trsf - ERP System - - - 200,000 200,000
CAPITAL PROJECTS TOTAL 164,870$ 1,134,527$ 1,134,527$ 589,549$ 589,549$
OTHER
Repay Interfund Loan - Electric 40,000$ 40,000$ -$ -$ -$
Repay Interfund Loan - Water 40,000 40,000 - - -
Repay Interfund Loan - Wastewater 40,000 40,000 - - -
Misc (bad debt, sale of cap)12,711 80,248 - - -
Correct acctg on vacation accrual (201,565)- - - -
Transfer to ARRA fund 299,821 - - - -
Move restricted funds to the PEG Fund - - - 233,840 233,840
OTHER TOTAL 230,967$ 200,248$ -$ 233,840$ 233,840$
City of College Station
General Fund Transfers and Other (Sources) Uses
I-2 General Fund Transfers and Other (Sources) Uses
Outside Agency Funding
The City funds a number of outside agencies each fiscal year that provide services for the citizens of
College Station. The amount of funding received by each agency depends on Council direction and the
availability of funds. Agencies have been funded from various funds, including: General Fund, Community
Development Fund, Hotel Tax Fund, and Sanitation Fund.
City Council approved a resolution adopting a new Outside Agency Funding Policy in February 2007. This
policy established four categories of Outside Agencies: Contract Partners, Department Budget Agencies,
non-CDBG eligible Agencies, and CDBG eligible Agencies. Contract Partners are agencies that have been
identified based on their economic impact and the community services provided to the City. The Contract
Partner agencies are: the Bryan/College Station Convention and Visitors Bureau (CVB), The Research
Valley Partnership (RVP) and the Arts Council of the Brazos Valley (ACBV). Department Budget Agencies
are Agencies whose work directly supports the goals of a City Department. Department Budget Agencies
include the College Station Noon Lions Club and Keep Brazos Beautiful (KBB).
Funding in the amount of $350,000 from the General Fund is included for the RVP in the FY14 Approved
Budget. The RVP is an organization established to promote economic development in the area and is
funded by the Cities of College Station and Bryan, and Brazos County. Additionally, $50,000 from the
General Fund is included for funding of the ACBV operations and maintenance and $10,000 is included for
Noon Lions Club for costs associated with the annual community 4th of July celebration. General Fund
Outside Agency funding also includes $194,939 for the Aggieland Humane Society, $326,500 for the
Brazos County Health District and $260,607 for payments to Brazos County Appraisal District for funding
allotments based on 2013 levies. Total budgeted FY14 Outside Agency funding from the General Fund is
$1,192,046.
A total of $1,947,340 of Hotel Tax funding is included in the FY14 Approved Budget for Outside Agencies.
This includes $1,379,340 for the CVB for operational, sales/marketing, promotional, servicing and business
development elements; $25,000 for the Bryan/College Station Chamber of Commerce; and $128,000 for
the CVB Grant Program. At the direction of City Council, the amounts that were budgeted for the Brazos
Valley Bowl and the Northgate District Association advertising have been included as part of the CVB
Grant Program funding in the FY14 Approved Budget. Also included in the FY14 Approved Budget for
Outside Agencies is $50,000 for the Arts Council of the Brazos Valley (ACBV) operations and
maintenance. At the direction of City Council, this portion of the total O&M funding for the ACBV was
moved from the General Fund to the Hotel Tax Fund. Also included in the Hotel Tax Fund is $365,000 for
ACBV Affiliate Funding. At the direction of City Council, the $65,000 that was budgeted for the George
Bush Presidential Library has been included as part of the ACBV Affiliate Funding in the FY14 Approved
Budget.
Funding from the Sanitation Fund in the amount of $46,240 is for Keep Brazos Beautiful. This funding
includes $34,240 for operations and maintenance and $12,000 for beautification grants and sponsorships.
KBB promotes litter abatement and beautification programs throughout the Brazos Valley thus supporting
one of the Sanitation Department’s primary objectives.
Community Development Block Grant (CDBG) eligible agencies have a selection process via the Joint
Relief Funding Review Committee (JRFRC). This committee is made up of members from College Station
and Bryan. The JRFRC reviews all requests for CDBG Funds available for public agencies and makes
recommendations to both cities for agencies funding. A total of $123,394 is for CDBG eligible organizations
listed on the following page.
Total FY14 Outside Agency funding by the City of College Station is $3,309,020.
J-1 Outside Agency Funding
FY12 FY13 FY14 FY14
Total Total Approved Total
Revised Revised Base Approved
GENERAL FUND
RESEARCH VALLEY PARTNERSHIP 325,000$ 375,000$ 350,000$ 350,000$
ARTS COUNCIL OPERATIONS AND MAINTENANCE 106,800 100,000 75,000 50,000
NOON LIONS CLUB - 4TH OF JULY 10,000 10,000 10,000 10,000
AGGIELAND HUMANE SOCIETY 169,513 169,513 194,939 194,939
BRAZOS CO. HEALTH DISTRICT 326,500 326,500 326,500 326,500
BRAZOS COUNTY APPRAISAL DISTRICT 251,857 251,857 260,607 260,607
BRAZOS VALLEY COUNCIL OF GOVERNMENTS 1,000 1,000 - -
1,190,670$ 1,233,870$1,217,046$ 1,192,046$
HOTEL TAX FUND
ARTS COUNCIL AFFILIATE FUNDING 203,507$ 266,648$ 300,000$ 365,000$
ARTS COUNCIL OPERATIONS AND MAINTENANCE - - - 50,000
CONVENTION AND VISITORS BUREAU (CVB)1,256,000 1,191,153 1,127,153 1,379,340
CONVENTION AND VISITORS BUREAU GRANT PROGRAM - 100,000 100,000 128,000
BUSH PRESIDENTIAL LIBRARY FOUNDATION 50,000 69,852 50,000 -
B/CS CHAMBER OF COMMERCE 25,000 25,000 25,000 25,000
BRAZOS VALLEY BOWL - 25,000 25,000 -
NORTHGATE DISTRICT ASSOCIATION 3,000 5,500 3,000 -
VETERANS MEMORIAL 25,000 38,500 - -
1,562,507$ 1,721,653$1,630,153$ 1,947,340$
SANITATION FUND
KEEP BRAZOS BEAUTIFUL 50,240$ 46,240$ 46,240$ 46,240$
50,240$ 46,240$ 46,240$ 46,240$
COMMUNITY DEVELOPMENT
BIG BROTHERS BIG SISTERS OF CENTRAL TEXAS -$ 10,000$ -$ -$
BRAZOS VALLLEY COUNSELING SERVICES - 12,958 - -
BRAZOS VALLEY REHABILITATION CENTER 26,891 26,000 - -
BRAZOS MATERNAL & CHILD HEALTH CLINIC - - 30,905 30,905
MHMR AUTHORITY OF BRAZOS VALLEY 25,961 24,606 25,213 25,213
PROJECT UNITY 9,583 21,000 -
SCOTTY'S HOUSE - - 16,113 16,113
TCM - THE BRIDGE 29,934 - - -
VOICES FOR CHILDREN 29,426 21,209 21,178 21,178
BVCASA*- - 4,659 4,659
TWIN CITY MISSION - - 25,326 25,326
121,795$ 115,773$ 123,394$ 123,394$
TOTAL AGENCY FUNDING 2,925,212$ 3,117,536$3,016,833$ 3,309,020$
* Brazos Valley Counsel on Alcohol and Sustance Abuse
City of College Station
FY14 Approved Outside Agency Funding
J-2 Outside Agency Funding
K-1 Glossary
Glossary of Terms
ADA: Americans with Disability Act
ARRA: American Recovery and Reinvestment Act of
2009
CAFR: Comprehensive Annual Financial Report
CCWWTP: Carter Creek Wastewater Treatment
Plant
CDBG: Community Development Block Grant
CHDO: Community Housing Development
Organizations
CIP: Capital Improvement Program
CSISD: College Station Independent School District
CO: Certificates of Obligation
COB: City of Bryan
COCS: City of College Station
ERP: Enterprise Resource Planning
FTE: Full-time equivalent
FY: Fiscal Year
GAAP: Generally Accepted Accounting Principles
GASB: Governmental Accounting Standards Board
GFOA: Government Finance Officers Association of
the United States and Canada
GIS: Geographical Information System
GOB: General Obligation Bonds
HSA: Health Savings Account
ILA: Interlocal Agreement
ISO: Insurance Services Organization
LCWWTP: Lick Creek Wastewater Treatment Plant
MMD: Municipal Management District
O&M: Operations and Maintenance
PARD: Parks and Recreation Department
PEG Fee: Public, Educational and Governmental
Access Channel Fee
PPO: Preferred Provider Organization
SCADA: Supervisory Control and Data Acquisition
SLA: Service Level Adjustment
SRO: School Resource Officer
TAAF: Texas Amateur Athletic Federation
TBRA: Tenant Based Rental Assistance
TDA: Transmission Delivery Adjustment
TIF: Tax Increment Financing
TIRZ: Tax Increment Reinvestment Zone
UCS: Utility Customer Services
W/WW: Water/Wastewater
A
Account: A separate financial reporting unit for budgeting, management, or accounting purposes.
Accrual Basis of Accounting: A method of accounting in which revenues are recorded when measurable and
earned, and expenses are recognized when a good or service is used.
Activity Center: The lowest level at which costs for operations are maintained.
Ad Valorem Tax: A tax based on the value of property.
Appropriation: A legal authorization granted by the Council to make or incur expenditures/expenses for specific
purposes.
Audit: An examination, usually by an official or private accounting firm retained by the council, which reports on
the accuracy of the annual financial report prepared by the accounting department.
B
Balanced Budget: A balanced budget indicates that there is no budget shortage or budget surplus present
during a specific time period.
Base Budget: A budget process in which departments are provided with a maximum level for their annual budget
requests. The budget office requires separate justification for proposed spending levels that exceed the target
which are submitted as Service Level Adjustments (SLAs).
Bond: A promise to repay borrowed money on a particular date, often ten or twenty years into the future,
generally to obtain long-term financing for capital projects.
K-2 Glossary
Budget: A plan, approved by the Council, of financial operation embodying an estimate of proposed
expenditures/expenses for the fiscal year and the proposed means of funding these expenditure estimates.
Budget Amendment: A revision of the adopted budget that, when approved by the council, replaces the original
budget appropriation.
Budget Calendar: A timetable showing when particular tasks must be completed in order for the council to
approve the spending plan before the beginning of the next fiscal year.
Budgetary Control: The control or management of a government or enterprise in accordance with an approved
budget to keep expenditures within the limitations of available appropriations and available revenues.
C
Capital Budget: A spending plan for improvements to or acquisition of land, facilities, and infrastructure.
Capital Improvement Program (CIP): A multi-year program of projects that addresses repair and replacement of
existing infrastructure, as well as development of new facilities to accommodate future growth.
Capital/Major Project Expenditure/Expense: An expenditure/expense that results in the acquisition or addition
of a fixed asset or the improvement to an existing fixed asset. Major capital expenditures are more than $50,000
and provide a fixed asset or equipment that has a useful life of three years or more. Minor capital expenditures
are more than $5,000 and less than $50,000 and provide a fixed asset or equipment that has a useful life of three
years or more.
Capital Outlay: A disbursement of money which results in the acquisition or addition to fixed assets.
Capital Projects Funds: Funds used to account for and report financial resources that are restricted, committed,
or assigned to expenditure for capital outlays including the acquisition or construction of capital facilities and other
capital assets.
Cash Basis: Method of accounting and budgeting that recognizes revenues when received and expenditures
when paid.
Certificates of Obligation (CO): Long-term debt that is authorized by the City Council and does not require prior
voter approval.
Chart of Accounts: A chart detailing the system of general ledger accounts.
Community Housing Development Organizations (CHDO): A certified, private nonprofit, community-based
service organization whose primary purpose is to provide and develop decent, affordable housing for the
community it serves and receives HOME program funds.
City Council: The current elected officials of the City as set forth in the City's Charter.
City Manager: The individual appointed by City Council who is responsible for the administration of City affairs.
Comprehensive Annual Financial Report (CAFR): The published results of the City’s annual audit.
Competitive Procurement: Before the City may enter into a contract that requires an expenditure of more than
$50,000 from one or more municipal funds, the City must comply with Local Government Code Chapter 252.
Typically this involves competitive bidding or competitive proposals that are advertised, posted online, and
publicly opened. The City Council must approve all contracts/expenditures greater than $50,000.
Contingency: A budgeted appropriation within a fund for unanticipated expenditure requirements.
Contract Obligation Bonds: Long-term debt that places the assets purchased or constructed as a part of the
security for the issue.
Current Expense: An obligation as a result of an incurred expenditure/expense due for payment within a twelve
(12) month period.
Current Revenue: The revenues or resources of a City convertible to cash within a twelve (12) month period.
D
Debt Service: The annual amount of money necessary to pay the interest and principal (or sinking fund
contribution) on outstanding debt.
K-3 Glossary
Deficit: The excess of expenditures over revenues during an accounting period.
Department: Separate branch of operation in the organization structure.
Division: Unit of a department.
E
Economic Resources Measurement Focus: This measure accounts for the assets related to the inflow, outflow
and balance of goods and services that affect the City’s net assets.
Effective Tax Rate: The effective tax rate is the rate that will raise the same revenues on the same properties this
year as last year.
Effectiveness Measure: Measure that demonstrates whether a program is accomplishing its intended results.
These should show the impact of the program.
Efficiency Measure: This is a ratio of inputs to outputs. For example: cost per inspection, calls for service per
officer.
Emergency: An unexpected occurrence, i.e., damaging weather conditions that require the unplanned use of City
funds.
Encumbrance: Obligation to expend appropriated monies as a result of a processed purchase order or a contract
for purchases legally entered on behalf of the City.
Enterprise Funds: Funds that are used to represent the economic results of activities that are maintained similar
to those of private business, where revenues are recorded when earned and expenses are recorded as resources
are used.
Equity: See Fund Balance.
Expenditure/Expense: Decrease in net financial resources for the purpose of acquiring goods or services. The
General Fund recognizes expenditures and the Proprietary Funds recognize expenses.
F
Fiscal Year: A twelve month reporting period, for the City of College Station, the fiscal year is from October 1st
through the following September 30th.
Fixed Assets: Asset of a long-term nature which is intended to continue to be held or used, such as land,
building, and improvements other than buildings, machinery, and equipment.
Full-Time Equivalent: A position that is equivalent to a full-time 40 hour work week. This is the method by which
full-time, part-time, and temporary/seasonal employees are accounted for.
Freeport Goods: Property that under Article VIII, Section1-J, of the Texas Constitution is not taxable.
Fund: An independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or
other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the
purpose of carrying on specific activities or attaining certain objectives.
Fund Balance (Equity): The excess of fund assets over liabilities. Accumulated balances are the result of
continual excess of revenues over expenditures/expenses. A negative fund balance is a deficit balance.
G
General and Administrative Costs (G&A): Costs associated with the administration of City services.
General Fund: The City fund used to account for all financial resources and expenditures of the City except those
required to be accounted for in another fund.
General Ledger: The collection of accounts reflecting the financial position and results of operations for the City.
Generally Accepted Accounting Principles (GAAP): Uniform minimum standards of and guidelines to financial
accounting and reporting as set forth by the Governmental Accounting Standards Board (GASB).
General Obligation (GO) Bonds: Bonds for whose payment the full faith and credit of the City has been pledged.
K-4 Glossary
Governmental Accounting Standards Board (GASB): The authoritative accounting and financial reporting
standard-setting body of government agencies.
Governmental Funds: Funds that are maintained on a modified accrual basis with an emphasis on when cash is
expended or obligated and revenues are recorded when measurable and available.
Grant: A payment of money from one governmental unit to another or from a governmental unit to a not-for-profit
agency for a specific program or purpose.
I
Interfund Borrowing: A transfer of money from a fund that has a surplus to a fund that has a temporary revenue
shortfall.
Interfund Transfer: The transfer of money from one fund to another in a governmental unit.
Internal Service Funds: Generally accounted for similar to enterprise funds. These funds are used to account for
enterprise types of activities for the benefit of city departments such as fleet maintenance, self insurance, and
print/mail.
Implementation Plan: The specific actions that will be taken to implement a strategy within the City’s strategic
plan.
Investments: Securities held for the production of income, generally in the form of interest.
L
Line Item Budget: The presentation of the City's adopted budget in a format presenting each Department's
approved expenditure/expense by specific account.
Long-Term Debt: Obligation of the City with a remaining maturity term of more that one (1) year.
M
Major Funds: Any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute
more than 10% of the revenues, expenditures, assets, or liabilities of the total governmental funds budget.
Additionally, the fund must be 5% of the total revenues, expenditures, assets and/or liabilities for the combined
governmental funds and enterprise funds budget. Any fund the government feels is of considerable importance to
financial statement readers may also be designated as a major fund.
Mission Statement: Purpose of the organization; why the organization exists and whom it benefits.
Measurement Focus Adjustment: The standard that determines: (1) the assets and liabilities that are included
on the balance sheet for the governmental unit; and (2) if the operating statement shows “financial flow” or “capital
maintenance” information relating to revenues and expenditures.
Modified Accrual Basis of Accounting: The basis of accounting in which revenues are recognized when they
become measurable and available to finance expenditures of the current period. Expenditures are recognized
when the goods or services are received.
Municipal Management District: a self-governed district that is used to fund costs with a special district.
N
Net Working Capital: Current Assets less Current Liabilities in an enterprise or internal service fund.
Non-Recurring Revenues: Resources recognized by the City that are unique and occur only one time or without
pattern.
O
Official Budget: The budget as adopted by Council.
One-Time Revenues: See Non-Recurring Revenues.
Operating Budget: A plan, approved by the Council, of financial operations embodying an estimate of proposed
expenditures/expenses for the fiscal year and the proposed means of financing them.
K-5 Glossary
Output Measure: This is the quantity of work produced or generated.
P
Performance Measure: Tool to determine the levels of service are being provided by the organization.
Proprietary Funds: See Enterprise Funds.
Public Hearing: An open meeting regarding proposed operating or capital budget allocations, which provides the
citizens with an opportunity to voice their views on the merits of the proposals.
R
Reserves: An account used to designate a portion of the fund balance (equity) as legally segregated for a specific
future use.
Retained Earnings: The equity account reflecting the accumulated earnings of the Utility Funds.
Revenues (Resources): An increase in assets due to the performance of a service or the sale of goods. In the
General Fund, revenues are recognized when earned, measurable, and reasonably assured to be received within
60 days.
Risk: The liability, either realized or potential, related to the City's daily operations.
Rollback rate: The rollback rate is the highest rate that can be adopted before citizens can initiate a petition to
rollback the tax rate to the rollback rate.
S
Service Level: The current outcomes and services provided to citizens and customers by the City as approved in
the annual budget.
Service Level Adjustment (SLA): Request for additional resources requiring a decision by management and
council and justified on the basis of adding to or reducing services and/or performance improvements.
Sinking Fund: A fund which is accumulated through periodic contributions which must be placed in the sinking
fund so that the total contributions plus their compounded earnings will be sufficient to redeem the sinking fund
bonds when they mature.
Special Revenue Fund: A fund used to account for revenues legally earmarked for a specific purpose used to
account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure
for specific purposes other than debt service or capital projects.
Strategy: A policy choice that identifies purposes, policies, programs, actions, decisions, or resource allocations
that define what path the City will take to move toward the visions and why that path has been chosen.
T
Tax Levy: The total amount of taxes imposed by the City on taxable property, as determined by the Brazos
County Appraisal District, within the City's corporate limits.
Transfers: A legally authorized funding transfer between funds in which one fund is responsible for the initial
receipt and the other fund is responsible for the actual disbursement.
Tax Increment Financing (TIF): Financing procedure utilitzed by local goverements for redevelopment and
improvement projects on existing structures.
Tax Increment Financing Reinvestment Zone (TIRZ): Taxes attributable to new improvements (tax
increments) are set-aside in a fund to finance public improvements within the boundaries of the zone.
U
Undesignated Fund Balance: The portion of the fund balance that is unencumbered from any obligation of the
City.
User-Based Fee/Charge: A monetary fee or charge placed upon the user of services of the City.
K-6 Glossary
Utility Funds: The funds used to account for the operations of the City's electric, water, sanitary sewer, and solid
waste disposal activities.
Utility Revenue Bond: Debt issued by the City and approved by the Council for which payment is secured by
pledged utility revenue.
W
Working Capital: The difference between current assets and current liabilities.
2013Ę2014 PROPOSED ANNUAL BUDGET