HomeMy WebLinkAboutFY 2012-2013 -- Approved Annual Budget
City of College Station, Texas
Approved Budget for Fiscal Year 2013
October 1, 2012 to September 30, 2013
Principal City Officials, October 2012
Elected Officials
Mayor ....................................................................................................................................................................... Nancy Berry
City Council Place 1 ................................................................................................................................................ Blanche Brick
City Council Place 2 ..................................................................................................................................................... Jess Fields
City Council Place 3 ................................................................................................................................................. Karl Mooney
City Council Place 4 ........................................................................................................................................... Katy‐Marie Lyles
City Council Place 5 .................................................................................................................................................. Julie Schultz
City Council Place 6/Mayor Pro Tem ...................................................................................................................... Dave Ruesink
City Administration
City Manager .......................................................................................................................................................... David Neeley
Deputy City Manager ............................................................................................................................................. Kathy Merrill
Deputy City Manager ........................................................................................................................................... Frank Simpson
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
Interim Director of Electric Utility ....................................................................................................................... Timothy Crabb
Chief of Police ........................................................................................................................................................ Jeffrey Capps
Fire Chief ............................................................................................................................................................. Robert B. Alley
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
The Government Finance Officers Association of the United States and Canada (GFOA)
presented a Distinguished Budget Presentation Award to City of College Station, Texas
for its annual budget for the fiscal year beginning October 1, 2011.
In order to receive this award, a government unit must publish a budget document that
meets program criteria as a policy document, as an operations guide, as a financial plan,
and as a communication device. This award is valid for a period of one year only. We
believe our current budget continues to conform to program requirements, and we are
submitting it to GFOA to determine its eligibility for another award.
Source: Public Communication 2012
Community Profile
City of College Station –
Home of Texas A&M University
Small-Town Feel, Big-City Features
A finalist for America’s friendliest small town
in 2012, College Station has also been
recognized as one of the nation’s best places
for business, jobs, family and retirement.
With a population of about 97,000 in 2012, 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, which makes 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 to College
Station 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 is ranked as the
No. 4 best‐performing small metro in the United States by the
Milken Institute.
Aggie Yell Leader at Kyle field
Source: Public Communication 2012
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. In 2010‐2011, it was honored with 11 National
Merit Finalists, 24 students recognized as commended, two national team winners of SkillsUSA, and
Superior Award in Newspaper Coverage.
The George Bush Presidential Library and
Museum is one of the region's most popular
tourist attractions with approximately 150,000
visitors annually. Former President George H.
W. Bush and Barbara make College Station
their second home and are often seen around
town. In addition, it is among the
safest and most family‐friendly places in Texas,
consistently maintaining one of the lowest
crime rates in the state. Kiplingers magazine
ranked College Station as one of the nation’s
top 10 places to raise a family.
Wisdom of Simple Pleasures
College Station’s 52 public parks cover more than
1,400 acres, with many providing tennis and
basketball courts, swimming pools, hiking trails,
dog parks and more than 60 miles of bike trails.
The city offers adult and youth recreational sports
leagues in softball, basketball, volleyball and
kickball, along with a competition‐quality skate
park.
Bright Business Future
College Station is ranked No. 6 nationally and No. 1 in Texas on Forbes magazine’s 2012 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 Research Valley Bio‐corridor, a high‐tech research area that is expected to 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 2012
Source: Public Communication 2012
Brief College Station History
The City of College Station is a young municipality, with its
beginnings in 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. 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 Texas A&M 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 October 19, 1938
to incorporate the City of College Station.
The first City Council meeting was held on
February 25, 1939 in the Administration
Building on the A&M campus.
The 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. College Station became the first
general law city in the State of Texas to employ a city manager. In 1952, once College Station's
population exceeded 5,000, College Station voters approved a home rule charter that provided for the
council‐manager form of government.
The first College Station City Council, 1938‐1939
TABLE OF CONTENTS
Coversheet - Statement Required by Texas House Bill 3195 ........................................................ i
Transmittal Letter .......................................................................................................................... iii
Executive Summary
Executive Summary ................................................................................................................1
Budget Overview ..................................................................................................................14
Fiscal Year Comparison Summary .......................................................................................36
Graph of Net Budget .............................................................................................................37
Combined Summary of Revenue & Expenditures ................................................................38
All Funds Operations & Maintenance Summary ..................................................................40
Analysis of Tax Rate .............................................................................................................41
Analysis of Property Valuations ...........................................................................................42
City Organization Chart ........................................................................................................43
Strategic Planning and Budget Process.................................................................................44
Governmental Funds
General Fund .......................................................................................................................45
Police Department .....................................................................................................50
Fire Department ........................................................................................................54
Public Works .............................................................................................................58
Parks and Recreation.................................................................................................62
Library.......................................................................................................................66
Planning and Development Services ........................................................................68
Information Technology ...........................................................................................72
Fiscal Services ..........................................................................................................76
General Government .................................................................................................80
Debt Service Fund.................................................................................................................88
Economic Development Fund ...............................................................................................92
TABLE OF CONTENTS
Efficiency Time Payment Fund ............................................................................................94
Chimney Hill Fund ...............................................................................................................96
Governmental Capital Improvement Projects .......................................................................98
Street Fund ..............................................................................................................104
Parks and Recreation Projects Fund .......................................................................108
Facilities & Technology Fund ................................................................................110
Estimated Operations and Maintenance Costs ........................................................112
Enterprise Funds
Combined Utility Funds ......................................................................................................113
Electric Utility .....................................................................................................................115
Water Services Department ................................................................................................120
Water .....................................................................................................................121
Wastewater ..............................................................................................................125
Sanitation ............................................................................................................................129
Northgate Parking Enterprise Fund ....................................................................................132
Utility Capital Improvement Projects .................................................................................136
Electric ....................................................................................................................140
Water .......................................................................................................................142
Wastewater ..............................................................................................................146
Estimated Operations and Maintenance Costs ........................................................150
Special Revenue Services
Hotel Tax Fund ...................................................................................................................151
Community Development Fund ..........................................................................................153
Recreation Fund ..................................................................................................................156
Wolf Pen Creek TIF ............................................................................................................160
TABLE OF CONTENTS
Municipal Court Fee Funds ................................................................................................162
Court Technology Fee Fund ...................................................................................163
Court Security Fee Fund .........................................................................................164
Juvenile Case Manager Fee Fund ...........................................................................166
Police Seizure Fund ............................................................................................................168
Memorial Cemetery Fund ...................................................................................................169
Memorial Cemetery Endowment Fund ...............................................................................170
Texas Avenue Cemetery Endowment Fund .......................................................................171
Special Revenue Capital Improvement Projects .................................................................172
Parkland Dedication ................................................................................................174
Drainage Fund .........................................................................................................176
Estimated Operations and Maintenance Costs ........................................................178
Internal Service Funds
Insurance Funds ..................................................................................................................179
Property & Casualty Insurance Fund ......................................................................180
Employee Benefits Fund .........................................................................................182
Workers’ Compensation Insurance Fund................................................................184
Unemployment Insurance Fund ..............................................................................186
Equipment Replacement Fund ............................................................................................187
Utility Customer Service Fund ...........................................................................................192
Fleet Maintenance Fund ......................................................................................................195
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 and Administrative Transfers ................................................................................. I-1
Outside Agency Funding ..................................................................................................... J-1
Glossary ............................................................................................................................. K-1
Cover Page
City of College Station
Statement Required by Texas House Bill 3195
This budget will raise more total property taxes than last
year's budget by $593,795, or 2.55%, and of that amount
$625,855.19 is tax revenue to be raised from new property
added to the tax roll this year.
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CITY OF COLLEGE STATION
October I , 2012
Honorable Mayor and City Council:
The 2012 -2013 approved budget is about aligning our resources and priorities for the long tenn future of College
Station. The following are key points used in the preparation of this budget:
• Modest economic recovery resulting in positive property values and sales tax revenues .
• Continued organization restructuring and streamlining. The savings resulting from this will help to provide
funding for Public Safety needs and other core services .
• Continuing implementation ofreductions in Electric Utility transfer.
• Providing competitive and sustainable pay and benefits within available funds .
• Maintaining priority service levels.
• Continuing to invest in capital infrastructure .
This was again a challenging budget to prepare, but I believe it reflects the policy and strategic direction of this City
Council.
The Fiscal Year 2012 -2013 approved net budget for the City of College Station totals $253,407 ,816 for all funds.
Of this amount $212,917 ,614 is approved for the operations and maintenance budget, and $40,490,202 is approved
for the capital budget.
The FY13 Approved Budget was put together using policy parameters provided by the City Council through the
Strategic Plan, the Fiscal and Budgetary Policies, and previous policy direction from the City Council.
The following are the City Council strategic initiatives that provide direction in budget preparation. As the budget
was prepared, resources are allocated to address these initiatives:
• Financially Sustainable City
• Core Services and Infrastructure
• Neighborhood Integrity
• Diverse Growing Economy
• Improving Mobility
• Sustainable City
Economic Conditions
Economic conditions have been a bit 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 been seen in the
northern part of the City with all of the activity planned in the University DrivelNorthgate area, as well as the
anticipated 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, and continued retail development in the Tower Point area . However, there
is still a great deal of uncertainty in the economy. Decisions on important issues such as the future renovation or
replacement of Kyle Field at Texas A&M University could have significant impacts on the local economy
depending on the decisions that get made.
the hear t ofth e Resea rch Va lley
P.O. BOx 9960
1l0! TEXAS AVENUE
COLLEGE STATI ON · T EXAS · 77842
979.76 4.3 5 10
www.cstx.gov
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Continued Reorganization and Streamlining
Last year a significant organization restructuring was implemented. There are additional changes that are being
implemented this year after further review of the organization structure and services that are provided. The
reorganization impacts several departments and will result in recurring cost savings to the City, as well as
significantly improve efficiency by refocusing resources on core services.
These reductions will result in savings of a little over $500,000 in FY13. The reductions included the elimination of
10 budgeted Full Time Equivalent positions throughout the organization; 7 of the positions were filled, with 2 of the
employees in the filled positions being transferred to other positions while one may continue to work on a contract
basis. While these are again difficult decisions to make, I believe they are in the best interest of the city, as the
savings generated will provide additional resources for strategic priorities including public safety.
Over the last several years, a total of $7.6 million has been removed from the budget through efficiency
improvements with no major reduction in services. This includes the elimination of 53.75 Full Time Equivalent
positions. The FY13 base budget included the elimination of the 10.0 positions discussed earlier. During this same
period (FY09 – FY13), 43 public safety positions have been added to the budget. This includes the staffing for the
new Fire Station on University Drive opening this fall, as well as additional Police staff in the Police Department.
We continue to look for and implement efficiencies in the way services are provided in order to meet service
demands.
Continued Utility Transfer Policy Changes
Last year we began a multi-year plan to reduce the transfer from the Electric Utility to the General Fund. This policy
change was made to ensure that the transfer from the Electric Utility is reasonable, and not a significant burden on
the electric utility and electric rates. We have transitioned from a policy that capped the transfer at 10.5% of electric
operating revenues, to an in lieu of franchise fee based on KWH electric sales. The new policy has the transfer
capped at 6% of electric operating revenues. The transfer was reduced in FY12 by $2.0 million, and the FY13
transfer is approved to be reduced by an additional $1.0 million. This results in a total reduction in the transfer to the
General Fund of $3.0 million. This reduction is necessary to ensure the long term financial health of the Electric
Utility, which has seen rate increases in recent years due to increases in purchased power costs. A 4% rate increase
was forecast in FY12, but was postponed to FY13. This increase has been postponed again, resulting in no rate
increase for FY13.
Provide Competitive Compensation and Benefits
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 FY13 Approved
Budget includes pay increases next year for City personnel. A 2.5% performance based increase in pay is included
in the budget. This pay plan increase is projected to cost $1,373,137.
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 is $230,000 in the Electric Fund for salary and benefits related to Electric Fund pay
structure changes that were under review at the time the proposed budget was developed.
The approved budget also includes changes to the City’s retirement plan through the Texas Municipal Retirement
System (TMRS). The retirement plan is a key component of the City’s total compensation and benefit package.
Staff recommended changes to 2 provisions in the retirement plan - reductions in the Updated Service Credits and
the Cost Of Living Adjustment provisions. These reductions will result in savings of approximately $1.4 million
over what it would have cost in FY13 to retain these provisions at FY12 levels. These revisions will not impact the
core components of the retirement plan which include the 7% employee contribution and the 2 to 1 match from the
City; and will allow the City to continue to have a competitive benefit package.
One of the components of the of the Updated Service Credits provision change that was recommended by staff was
the removal of the costs associated with offering the transfer of TMRS service credits for new employees that had
previously worked for an entity that participated in TMRS. The City Council requested this component of the
provision not be changed and the transfer of service credits option continue to be included in the benefits offered to
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employees. It was indicated this could have a positive impact on employee recruitment. Budget for this component
of the provision has been included in the approved budget.
The savings generated by the overall reduction in TMRS funding will be used to fund the 2.5% pay plan increase
outlined above.
We also anticipate continued increases in health benefit costs in FY13. The FY13 employee health benefit package
will include one PPO and one High Deductible Option. Employee premiums will increase by approximately 10%. It
is unknown what the impacts of changes in health care policy at the national level will have on the healthcare costs
and services locally and for the cost of employee healthcare to the City.
Increased Service Levels
Core Services and Infrastructure – Police Department
To address increased congestion and crime in the Northgate Entertainment District, the approved Police Department
budget includes $895,681 for the addition of 1 Sergeant, 6 officers and associated vehicles and equipment. The
approved budget also includes funding in the amount of $62,423 for the addition of a Police Assistant in the
Criminal Investigation Division to allow Police Officers to focus on tasks that require a sworn officer.
Core Services and Infrastructure - Public Works
Funds in the amount of $280,700 are approved in the Public Works budget for traffic and transportation projects.
This includes $45,000 for a traffic signal synchronization and timing project, $50,000 for an upgrade to fiber optic
traffic signal communication $100,000 for a Traffic Operations Master Plan, and $35,700 for an Asset Management
and Work Order System for Traffic. Also included is $50,000 for an Intersection Operational Improvement
Analysis.
A full listing of the budget service level adjustments can be found in Appendix B of this document.
Capital Projects
The approved Capital Improvements Budget for FY13 totals $40,490,202 for all funds that include capital projects.
This budget amount does not, however, reflect all projected capital expenditures for FY13. The total projected to be
spent on capital projects, including both new appropriations as well as existing appropriations, is approximately $65
million. These capital funds come from various sources including General Obligation bonds authorized by the
voters, certificates of obligation supported by the tax rate or utility rates, and existing cash reserves from the General
Fund and the Utility funds. Associated operating and maintenance costs needed for those projects that will be
operational in FY13 have been included in the approved budget. The approved capital plan directly addresses the
Core Services and Infrastructure strategy. Below are some of the key capital projects in the FY13 approved capital
plan.
Key Street and Transportation Capital Projects:
Bird Pond Road and Cooner Street rehabilitation, Royder/Live Oak Improvements
Rock Prairie Road improvement projects (Design, Right of Way Acquisition)
Health Science Center Parkway per the bio-corridor agreement with the City of Bryan
Traffic Signal Projects at Wellborn/F&B and SH 30/Copperfield
Hike and Bike Trails
University Drive Pedestrian Improvements Ph II
Key Parks and Recreation Capital Projects:
Creek View Park Development
Lick Creek Park Trail Projects
Lick Creek Nature Center
Veteran’s Park Maintenance Shop Expansion
Electrical Improvements at Wolf Pen Creek
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Key Technology Capital Projects:
Wireless Infrastructure and Fiber Optic Infrastructure
Network and Data Security Upgrade
Timekeeping System
Phone System Replacement
Key Utility Capital Projects:
Northgate Substation – Electric
Cooling Tower Expansion and 3 million gallon ground storage reservoir rehabilitation – Water
Health Science Center Parkway Water Line Extension – Water
East Side FM 158 Sewer Line Project - Wastewater
South Knoll/ The Glade Rehabilitation – Water/Wastewater
Bee Creek Parallel Trunkline – Wastewater
Royder/Live Oak Sewer Line – Wastewater
Wastewater Plant Improvements – Wastewater
Utility Technology projects – Electric/Water/Wastewater
Erosion Control along Wolf Pen Creek - Drainage
The approved budget also reflects delaying some capital projects in order to avoid having to take on additional
operations and maintenance costs.
Tax Rate
The total certified value of property in the City of College Station for 2012 is $5,944,312,987. This is an increase
over last year of 3.6%. This increase was due in part to new property values from new construction of $119,411,912
added to the tax rolls. Existing property values increased by approximately 1.5% in 2012.
Based on the final property value numbers received from the Brazos County Appraisal District – the effective tax
rate for FY13 is calculated to be 43.0687 cents. The effective tax rate is the rate that will raise the same revenues on
the same properties this year as last year. The rollback tax rate is 45.9757 cents. This is the highest rate that can be
adopted before citizens can initiate a petition to rollback the tax rate to the rollback rate.
The FY13 approved budget includes the effective tax rate of 43.0687 cents per $100 assessed valuation. This is a
net decrease of 0.7308 cents over the FY12 tax rate of 43.7995 cents. The approved debt service portion of the tax
rate is 19.5635 cents, which is what is necessary to meet the tax supported debt obligations of the City. The
approved operations and maintenance portion of the tax rate is 23.5052 cents. This will provide the necessary
property tax revenue needed to support the approved General Fund budget.
The following chart shows the two components of the tax rate and the impact of the approved tax rate for FY13 as
compared to the FY12 tax rate.
Approved
FY 12 Change FY 13
Debt Service Fund 20.1536 (0.5901) 19.5635
General Fund 23.6459 (0.1407) 23.5052
43.7995 (0.7308) 43.0687
Each cent on the tax rate will generate approximately $554,000 in additional property tax revenue.
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FY 2013 Utilities
Electric Fund
The approved budget does not include an increase in electric rates. The rate increase forecasted for FY13 has been
postponed to FYI4. This is the second year that it has been possible to defer an electric rate increase . The rate
increase can be deferred in part due to the change in the electric transfer policy to the General Fund which reduced
the transfer in FY 13 by an additional $1 .0 million.
Wastewater Fund
As the City continues to age and grow, there are pressures on the wastewater system to keep up to date and meet the
increased demands placed on it. In the past, the City has decided not to use impact fees to help offset some of the
costs of the Wastewater system. The approved budget includes a 5% increase in wastewater rates. This rate
increase has been forecast and is needed to fund the projected operating debt service, and capital costs for the
wastewater utility system.
The approved budget does not include rate increases for the Water, Sanitation , or Drainage funds.
Conclusion
This budget focuses on aligning the City organization for the future. While this was again a budget that was
extremely challenging to prepare, I do believe we are now strategically positioned to better address the future
challenges that the community will face. While the local economy is more positive than it has been in several years,
future slowdowns could have an impact on the City and the ability to provide services at current levels.
In closing, I would like to thank all of the staff who worked hard to put this approved budget together . I especially
want to thank the budget team who have put many hours into the preparation of this document.
Sincerely,
David Neeley
City Manager
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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 2012-2013 Approved Budget for the City of
College Station. The 2013 fiscal year begins October 1, 2012 and ends September 30, 2013. 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 2012-2013 Approved Net Budget.
FY13 Approved Net Budget Summary
Fund Type Approved Net Budget
Governmental Funds 70,090,861$
Enterprise Funds 133,615,964
Special Revenue Funds 9,210,789
Subtotal O&M 212,917,614$
9,514,743
Capital Projects 30,975,459
Total Approved Net Budget 253,407,816$
Fund Balance/Working Cap Transfer to CIP
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.
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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 and division.
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 (FY11) actual revenues and
expenditures, revised FY12 budget revenues and expenditures, FY12 year-end estimates, FY13 approved base
departmental requests, and the total FY13 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, and other purchased services), 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 FY13. 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.
All 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 FY12 budget prior to developing target budgets for FY13. 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 FY12 budget. Only budgets for one-time items
not anticipated to be completed in FY12 were included in the FY13 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.
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.
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The base budgets were prepared by the departments and were designed to provide the resources needed to maintain
current service levels. This year, a number of the department base budgets were reduced to reflect organizational
restructuring needed to ensure a balanced budget. While it is recognized that these reductions will have an impact on
the services provided by the City of College Station, the intent in developing these budgets was to minimize this
impact as much as possible. Any material changes in services were submitted as a Service Level Adjustment (SLA)
and were approved 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 reduce 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. Included in the FY13 Approved
Budget are two changes to these policies. The User-Based Fees and Service Charges policy has been changed to
reflect the partial cost recovery for youth programs and activities. Also, the Enterprise Fund Rates policy has been
updated to reflect the Utility Transfer calculation change for the Electric Fund. All Fiscal and Budgetary policies,
along with the details of these two policy changes, 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;
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
3
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. Financially Sustainable City
Wise stewardship of the financial resources provided to the City resulting in its ability to meet current service
demands and obligations without compromising the ability of future generations to do the same
II. 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
III. Neighborhood Integrity
Long-term viable and appealing neighborhoods
IV. 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
V. 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
VI. Sustainable City
Conservation and environmental awareness that is fiscally responsible and results in a real and tangible return
on investment to the City
4
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 2012, is 97,462. This is a 44% increase in population since
2000, and an 86% 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 2013 - 2015. 2012 reflects actual through September 2012 (source: Planning and Development Services Department).
1. Building Permits and Development: In 2011, the value of building permits issued was approximately $247.9
million. Single family residential and commercial permit activity has increased so far this year from last year
while apartment permitting has decreased. From January through September 2012, 468 single family home
permits, 34 new commercial permits and 5 apartment permits were issued; whereas, 348 single family home
permits, 53 new commercial permits and 49 apartment permits were issued for this period last year. These
permits have a value of approximately $184.4 million. Of this amount, $56.7 million in commercial
construction was permitted and $127.7 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.
20,000
40,000
60,000
80,000
100,000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012*2013*2014*2015*
College Station Population
108 138 101 127 126 161 165
83 93 124 128
38
49 115 31 57
75
154
46
162 124
57
0
50
100
150
200
250
300
350
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
YTDMillionsValue of New Development
Residential Commercial
The above chart gives an overview of development over the last 10 years as well as the year to date actual through September 2012.
5
2. Unemployment Rate: The most recent statistics available from the Texas Work Force Commission show an
average local unemployment rate of 5.4% through September of 2012. This rate is below the state average of
6.3% and the national average of 7.6%.
3. Ad Valorem Valuations: Beginning in 1995, total taxable assessment rose from approximately $1.5 billion to
approximately $5.5 billion in 2011. The certified values for 2012 are $5,944,312,987. This represents an
increase of $205,697,985 or 3.58% over 2011. Of this increase, 58% or $119,411,912 is due to new value being
added to the tax rolls, and 42% or $86,286,073 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 2013. 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 ad valorem tax rate approved for FY13
totals 43.0687 cents per $100 valuation. The approved tax rate is equal to 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 39% of General Fund revenues. College Station saw sales tax numbers decline in FY09 and
FY10, and increase in FY11. The FY12 year-end estimated sales tax revenues that were included in the
approved budget were projected to increase approximately 5% over sales tax received in FY11 to $21,300,000.
In FY13, sales tax revenues are projected to grow by 2% or $400,000 over the FY12 estimate. Moderate growth
is projected for future years.
Economic Conditions
Economic conditions have been a bit 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 been seen in the
northern part of the City with all of the activity planned in the University Drive/Northgate area, as well as the
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, and continued retail development in the Tower Point area. However, there is still a
great deal of uncertainty in the economy. Decisions on important issues such as the future renovation or
replacement of Kyle Field at Texas A&M University could have significant impacts on the local economy
depending on what decisions get made.
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
$13.8 $15.0 $15.4 $16.7 $18.0
$19.8 $19.4 $19.3 $20.3 $21.3 $21.7 $22.2 $23.0
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.
6
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 FY13.
It will be critical to monitor revenues and expenditures closely in FY13 to ensure that any slowdown in revenues can
be proactively addressed. If revenues flatten out or decline, it will be necessary to consider additional budget
reductions. Also, alternatives on how services are delivered, as well as how some of these additional needs are
funded in the future, are being reviewed. Efforts continue to examine new and different revenue streams.
Property Tax Rate
The approved ad valorem tax rate of 43.0687 cents per $100 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 FY13 approved rates.
Utility Rates
The approved budget includes a 5% increase in the Wastewater rates (effective October 1, 2012) to cover operating
and capital costs. No rate increases are included for the Electric, Water, Drainage and Sanitation Funds for FY13.
$0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 $0.70 $0.80 $0.90
Tyler - 0.207700
Sugarland - 0.308950
The Woodlands - 0.317300
Round Rock - 0.420350
College Station - 0.430687
Lewisville - 0.440210
Midland - 0.461088
Frisco - 0.461910
Longview - 0.500900
Odessa - 0.512750
Mission - 0.528800
Allen - 0.552000
League City - 0.597000
Carrollton - 0.617875
Bryan - 0.633308
Edinburg - 0.635000
Wichita Falls - 0.635260
Beaumont - 0.640000
Abilene - 0.686000
Denton - 0.689750
Pearland - 0.705100
San Angelo - 0.781000
Waco - 0.786232
FY2013 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.
7
Positions in the FY13 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 64.5%
of total City operating and maintenance expenditures. The FY13 Approved Budget, including SLAs, funds 894.75
Full Time Equivalent (FTE) positions.
Last year a significant organization restructuring was implemented. There are additional changes that are being
implemented this year after further review of the organization structure and services that are provided. The
reorganization impacts several departments and will result in recurring cost savings to the City, as well as
significantly improve efficiency by refocusing resources on core services.
These reductions will result in savings of a little over $500,000 in FY13. The reductions included the elimination of
10 budgeted Full Time Equivalent positions throughout the organization; 7 of the positions were filled, with 2 of the
employees in the filled positions being transferred to other positions while one may continue to work on a contract
basis.
The FY13 Approved Budget includes recommended funding for several new positions. This includes the addition of
eight new positions in the Police Department. These positions are one new Sergeant, six Patrol Officers and one
Police Assistant. In addition, the approved budget includes the addition of one Electric Utilities Compliance Officer
and one SCADA IT Analyst in the Electric Fund. One Drainage Foreman position was also added in the Drainage
Fund for FY13.
The City budgets for temporary/seasonal employees by calculating the number of hours worked and approximating
the number of FTE positions. The approved budget includes approximately 57.75 FTE temporary/seasonal positions.
The Parks and Recreation Department makes extensive use of these funds for seasonal programs and other
departments also utilize these resources.
Approved Budget Changes (from Proposed)
The FY13 Approved Budget includes several changes from the FY13 Proposed Budget. These changes were
approved by City Council to be incorporated into the FY13 Approved Budget and result in a net increase of
$274,205 across all funds from the FY13 Proposed Budget to the FY13 Approved Budget.
804.75
832.75
867.25
886.75
904.00
935.50 941.00 935.50
916.25
894.75
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Approved
Full Time Equivalent Positions
The above graph is based on Full-Time Equivalents (FTEs) which include full and part-time
positions, as well as temporary/seasonal positions, over the last 10 years.
8
Of this increase, a net change of $30,933 is included in the General Fund budget. Changes include a $16,851
reduction from the Mayor/Council budget to remove budget for professional speakers, National League of Cities
(NLC) membership fees and conference travel and reduce sponsorship funding from the FY13 Approved Budget.
An addition of $250,000 to the Public Works budget was approved for a city-wide facilities study to ensure the
structural integrity of City facilities. Funding for this was offset by a reduction of $250,000 from the Parks and
Recreation Department Conference Center Division budget. This resulted in no net overall budget impact. An
addition of $47,784 was approved throughout all General Fund department budgets to add back in budget for Texas
Municipal Retirement System (TMRS) transfer credits (see below).
One of the components of the of the Updated Service Credits provision change that was recommended by staff was
the removal of the costs associated with offering the transfer of TMRS service credits for new employees that had
previously worked for an entity that participated in TMRS. The City Council requested this component of the
provision not be changed and the transfer of service credits option continue to be included in the benefits offered to
employees. It was indicated this could have a positive impact on employee recruitment. Budget for this component
of the provision has been included in the approved budget. This will increase all fund budgets with personnel by a
total of $61,056, including the aforementioned General Fund portion of $47,784.
Also included in the FY13 Approved Budget is an addition of $230,000 in the Electric Fund. This additional budget
is for salary and benefits related to Electric Fund pay structure changes that were under review at the time the
proposed budget was developed.
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 FY13 Approved
Budget includes pay increases for City personnel. A 2.5% average performance based increase in pay is included in
the FY13 budget. This pay plan increase is projected to cost $1,373,137.
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.
The approved budget also includes changes to the City’s retirement plan through the Texas Municipal Retirement
System (TMRS). The retirement plan is a key component of the City’s total compensation and benefit package.
Staff recommended changes to 2 provisions in the retirement plan - reductions in the Updated Service Credits and
the Cost Of Living Adjustment provisions. These reductions will result in savings of approximately $1.4 million
over what it would have cost in FY13 to retain these provisions at FY12 levels. These revisions will not impact the
core components of the retirement plan which include the 7% employee contribution and the 2 to 1 match from the
City; and will allow the City to continue to have a competitive benefit package.
The savings generated by the overall reduction in TMRS funding will be used to fund the 2.5% pay plan increase
outlined above.
Also anticipated are continued increases in health benefit costs in FY13. The FY13 employee health benefit package
will include one PPO and one High Deductible Option. Employee premiums will increase by approximately 10%. It
is unknown what the impacts of changes in health care policy at the national level will have on the healthcare costs
and services locally and for the cost of employee healthcare to the City.
Capital Improvement Projects
The approved Capital Improvements Program Budget for FY13 totals $40,490,202 for all funds that include capital
projects. This budget amount does not, however, reflect all projected capital expenditures for FY13. 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 FY13 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 FY13 budget. The total projected to be spent
9
on capital projects including both new appropriations as well as existing appropriations is approximately
$65 million.
In FY13, 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 FY13.
Projects underway include a number of street projects from the 2003 and 2008 bond authorizations, such as street
rehabilitation and extension projects, facility projects, and park and fire station projects.
There are also a number of Water and Wastewater capital projects that will incur expense in FY13. Projects
underway include water line extensions, rehabilitation projects, and plant improvements. In addition, a number of
Electric capital projects are included in the FY13 Approved Budget. These projects are discussed in greater detail
later in the budget overview and in the capital projects section of this document.
The approved budget also reflects delaying some capital projects in order to avoid having to take on additional
operations and maintenance costs.
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 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.
10
For financial statement reporting purposes, the funds listed above are reported as a part of the Governmental Funds.
They are combined into the Governmental Funds in the Summaries of Revenues and Other Financing Sources, and
Expenditures and Other Financing Uses for the FY11 actual, FY12 revised budget, FY12 estimated year-end actual,
and FY13 approved budget contained in the Executive Summary section of this budget document. The above listed
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. They are displayed in this format in the Summaries of Revenues and Other Financing
Sources, and Expenditures and Other Financing Uses for the FY11 actual, FY12 revised budget, FY12 estimated
year-end actual and FY13 approved budget contained in the Executive Summary section of this budget document.
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, Parkland Dedication (Parks Escrow) Fund,
the Memorial Cemetery Fund, the Memorial Cemetery Endowment Fund, the Texas Avenue Cemetery Endowment
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 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.
11
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
Capital Projects Funds
Streets, Traffic, Sidewalks,
and Trails (Major Fund)
Parks & Recreation Projects
Facilities & Technology
Water Fund
(Major Fund)
Wastewater Fund
(Major Fund)
Sanitation Fund
Northgate Parking Fund
Capital Projects Funds
Electric
Water
Wastewater
Electric Fund
(Major Fund)
Enterprise Funds
Memorial Cemetery Fund
Drainage Fund
Hotel Tax Fund
Community Development Fund
Wolf Pen Creek TIF Fund
Court Technology Fee Fund
Court Security Fee Fund
Juvenile Case Manager Fee Fund
Police Seizure Fund
Parkland Dedication Fund
Memorial Cemetery
Endowment Fund
TX Ave Cemetery
Endowment Fund
City of College Station Fund Structure
General Fund
(Major Fund)
Debt Service Fund
(Major Fund)
Economic Development Fund
Efficiency Time Payment Fee Fund
Recreation Fund
Chimney Hill Fund
Special Revenue Funds
Internal Service Funds
Insurance Funds
Equipment Replacement Fund
Utility Customer Service Fund
Fleet Maintenance Fund
12
Net Budget Expenditure Comparison
The table below shows the approved net operating and maintenance expenditures for FY13. Expenditures are
budgeted to be $253,407,816, which is a 2.78% increase from the FY12 Approved Budget. Transfers from the fund
balance for capital projects in FY13 are budgeted to be $9,514,743 and the net approved capital budget is
$30,975,459. The latter two items will provide a total of $40,490,202 of new budget appropriation for capital
projects.
Fund Approved FY12
Budget
Approved FY13
Budget
Percent
Change
General Fund 54,898,894 57,275,844 4.33%
Combined Utilities 122,670,715 124,256,773 1.29%
Sanitation 7,430,014 8,143,537 9.60%
BVSWMA 1,393,401 - -100.00%
Drainage 1,367,058 1,392,248 1.84%
General Debt Service 12,649,002 12,042,517 -4.79%
Hotel Tax 2,123,142 2,239,926 5.50%
Parking Fund 1,085,775 1,215,654 11.96%
Parks Xtra Education - - N/A
Recreation Fund 1,198,016 1,029,100 -14.10%
Police Seizure 40,000 40,000 0.00%
Wolf Pen Creek TIF (non-CIP) - 1,334,038 N/A
Municipal Court Funds 296,820 278,558 -6.15%
Business Park Fund 112,150 - -100.00%
Chimney Hill Fund 125,000 725,000 480.00%
Community Development 3,667,138 2,934,419 -19.98%
Traffic Safety Fund 72,959 - -100.00%
Internal Services Fund - - N/A
TX Ave Cemetery Endowment
Fund - - N/A
Memorial Cemetery
Endowment Fund 10,000 10,000 0.00%
Memorial Cemetery Fund - - N/A
ARRA Fund 65,000 - -100.00%
Total O&M Expenditures 209,205,084 212,917,614 1.77%
Utilities Xfer to CIP 3,070,000 7,500,000 144.30%
CD Xfer to CIP 275,000 1,078,514 292.19%
Gen'l Fund Xfer to CIP - 936,229 N/A
Fund Balance/Working
Xfers to CIP 3,345,000 9,514,743 184.45%
General Gov’t CIP 10,707,214 8,103,567 -24.32%
Utilities CIP 19,881,562 15,422,623 -22.43%
Community Dev. CIP 1,070,634 633,208 -40.86%
Special Revenue CIP 2,345,383 3,116,061 32.86%
Wolf Pen TIF CIP - - N/A
Hotel Tax CIP - 3,700,000 N/A
Total Capital Expenditures 34,004,793 30,975,459 -8.91%
TOTAL $ 246,554,877 $ 253,407,816 2.78%
13
4,718
5,367 5,646 6,090 6,039
1,992 2,008 2,301
1,813 2,175
2008 2009 2010 2011 2012
Incidents Dispatched
EMS FIRE
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 Police Department FY13 Approved Budget includes
three service level adjustments (SLAs). To address
increased congestion and crime in the Northgate Entertainment District, one SLA will add 1 Sergeant, 6 Police
Officers and 3 vehicles to the Police Department in FY13. A total of $895,681 was approved to be added to the
FY13 budget for this new unit. This includes budget for salaries, benefits, training, supplies and maintenance costs.
The estimated annual recurring cost is $571,978. The second SLA will add a Police Assistant to the Criminal
Investigation Division to allow Police Officers to focus on tasks which require a sworn officer. The addition of this
position will cost $62,423 in FY13, including salaries, benefits, training and supplies, with a recurring cost of
$51,707. The third SLA will add back in maintenance and operations costs for FY13 that were previously reduced
from the Police Department, totaling $24,150. This will be used for annual software fees and maintenance in the
Criminal Investigation Division.
Fire Department
The Fire Department provides services to College
Station, City of Bryan—through an automatic aid
program—and to rural areas around College
Station through mutual aid agreements. The Fire
Department currently operates five 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 is opening Fire Station No. 6 in late 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 have been phased in over several years. Included in the FY13 base budget
The above graph illustrates calls for service. A “call for service” is
defined as any event or situation, reported by a citizen that
requires a response from the Police Department.
63,987
75,109 77,230 83,051 82,266
2008 2009 2010 2011 2012
Calls for Service
14
is one-time funding for Fire Station No. 6 overtime and training needs in the amount of $127,390. This funding was
approved to be spent in FY12, but was not completed and is therefore included in the FY13 base budget.
The FY13 budget also includes $80,000 in funds for capital maintenance costs at Fire Station No. 4 (located at
Easterwood Airport) that were approved as a FY12 SLA, but were unable to be completed in FY12. This
maintenance will include the replacement of flooring in high travel areas, the cleaning of the HVAC system, and a
major overhaul of bay doors which is needed to address ongoing issues with delays to emergency response. Half of
the cost will be reimbursed by Texas A&M University.
Two SLAs are included in the FY13 Approved Budget. The first SLA is for funding in the amount of $15,000 to
pursue National Accreditation for fire and emergency services. The cornerstone of the accreditation process is the
role of self-assessment and performance evaluation. This process increases the efficiency and effectiveness of local
emergency services, provided that the findings from self-assessment are applied to local planning and
implementation activities. Another major component is a comprehensive community risk, hazard, vulnerability and
value assessment. This better identifies staffing needs and use of department resources. The second SLA is for
$6,000 and will fund the increase in cost for the upgrade of a Crown Victoria to a full size Chevy Tahoe. This is
necessary for the transport of training aids and equipment used for Fire and EMS training. This vehicle will also
serve as a back up vehicle for the Battalion Chief.
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. One SLA was approved for the reduction of Public Works
staff vehicles in the amount of $14,669. This reduction impacts the Streets Maintenance and Traffic Signals
divisions by streamlining the department’s fleet.
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.
One SLA for $50,000 was approved in this division for an Intersection Operational Improvement Analysis and the
resultant recommendations.
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 performs
minor building construction and remodeling activities. The Division also repairs and/or replaces equipment in a
timely manner. One SLA was approved for the Facilities Maintenance division for $20,000 to reduce the contract
amount for janitorial services and pest control. Additionally, due to the closure of the Conference Center, City
Council requested a study be conducted to ensure the structural integrity of all City facilities. To fund this study,
$250,000 was added to the FY13 Approved Budget in this Division. This was offset by a reduction of $250,000
from the Parks and Recreation Department Conference Center Division budget.
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.
Some 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
500,000
969,806
489,008
683,884
770,849
2008 2009 2010 2011 2012
Streets Maintenance Division:
Number of Asphalt Failure Repairs (square feet)
15
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 2012 is an 85 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 FY13
Approved Budget for the Division’s pavement maintenance and rehabilitation plan that was developed in 2012.
Two SLAs were approved for the liquidation of three (3) pieces of heavy equipment. The first is for the liquidation
of one motorgrader, which will result in an estimated savings of $15,944. The motorgrader is used primarily to
maintain unpaved roads. As all of the City’s roads will soon be paved, the motorgrader can be liquidated. The other
SLA is for the reduction of one chip spreader and one asphalt spreader, which result in an estimated savings of
$32,770. The Department is no longer doing in-house chip seal for street repairs (however, this may be contracted
out for preventative maintenance), thus the chip spreader and asphalt spreader are no longer a necessary part of the
City’s fleet. The asphalt spreader will be replaced by two trailers that will fulfill the emulsified asphalt and tack oil
transport functions currently handled by the asphalt spreader. These trailers will be purchased using equipment
replacement funds previously set aside for the liquidated heavy equipment.
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. One-time SLA funding in the amount of $45,000 is included in the FY13 Approved
Budget for traffic signal synchronization and timing, as is $50,000 for an upgrade to fiber-optic traffic signal
communication along three major traffic arteries and $100,000 for a Traffic Operations Master Plan. An additional
SLA for $35,700 was approved for the implementation of the Asset Management and Work Order System in the
Traffic Signs and Signals Divisions.
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, Teen and Senior programs and Conference Center
operations. 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. The Parks and
Recreation Department has implemented a management reorganization that resulted in the net elimination of 5 full-
time positions.
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 approved budget is $1,431,557 and includes programs such as Adult Softball, Adult
Volleyball, Youth Basketball, Youth Football, Youth Volleyball, Adult Kickball, Challenger Sports, Tennis, and
several non-fee programs. For FY13, Youth Girls Softball will no longer be coordinated by the City of College
Station; it will be coordinated by the Brazos Valley Girls Softball Association with which the City currently partners
to facilitate the program.
The Instruction Division is comprised of the Xtra Education Program which has an approved budget of $231,310
and 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.
16
The budget for the Southwood Center and Lincoln Center Division totals $693,494. 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 provides meeting space for various groups and organizations and the approved
budget for FY13 is $108,328. Due to the discovery of significant structural damage that threatened public safety,
the Conference Center was closed on July 6, 2012 and operations were moved to the Central Park offices. The
Conference Center staff will continue to coordinate events at other City venues. Additionally, due to the closure of
the Conference Center, City Council requested a study be conducted to ensure the structural integrity of all City
facilities. To fund this study, $250,000 was added to the Public Works FY13 Approved Budget. This was offset by a
reduction of $250,000 from the Parks and Recreation Department Conference Center Division budget.
The Aquatics Division approved budget of $1,256,152 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 $115,000. These funds will be
used for one-time repairs at Adamson Lagoon pool.
The PARD Recreation Fund base budget includes personnel
reorganization and position eliminations that will result in salary
and benefits savings as well as increase Recreation Fund
organizational efficiency by streamlining processes and
operations. 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 FY12 operations of the CSISD Natatorium.
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 approved budget
for this division in FY13 is $309,507.
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 FY13 Approved Budget for the Recreation Division is $864,825.
The PARD Special Facilities Division included both Heritage Programs and Special Facilities Administration in
FY12. However, in FY13 the Administration functions and budget will be shifted to the Parks Operations division.
In FY13 this division will only provide coordination of Heritage events. The approved PARD budget for Heritage
Programs is $6,628. Additional budget for Heritage Programs, including a 0.5 FTE, is a component of the City
Secretary’s 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 FY12, this division included budget
for Urban Landscape, however, in FY13, the Urban Landscape division will be consolidated into Parks Operations.
The approved budget for Parks Operations is $3,242,146 and the budget for Cemetery operations is $457,709.
The PARD General Fund budget includes one approved revenue SLA that will increase FY13 revenue by $50,000
by charging a post-burial fee to users of College Station cemeteries. The FY13 Approved Budget also includes four
SLAs which will result in an expenditure increase of $177,776. One approved SLA will increase the budget by
$59,776 for the one-time purchase of field equipment for the Recreation Division. One approved SLA will increase
The above graph illustrates the fluctuation in attendance at
City pool facilities.
142,605 138,785
93,302
114458
144059
2008 2009 2010 2011 2012
Pool Attendance
17
the budget by $100,000 for one-time maintenance and resurfacing at several park facilities. In FY13, one approved
SLA, in the amount of $10,000, will be used to fund advertising, promotional activities and facility rentals for the
FY14 and FY15 Texas Amateur Athletics Federation (TAAF) Games of Texas that will be hosted by College
Station. One approved SLA will add $8,000 to the budget for advertising and promotional materials to bring a
Texas Senior Games Competition to College Station. Both the TAAF Games of Texas and Texas Senior Games
expenditures will be reimbursed by the Hotel Tax Fund. The FY13 PARD base budget includes personnel
reorganization and position eliminations that will result in salary and benefits savings as well as increase PARD
organizational efficiency by streamlining processes and operations.
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 FY13 Approved Budget includes
one SLA of $7,025 which will be used to upgrade the
Library’s primary management software. There are no
recurring costs associated with this SLA.
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 FY13 Approved Budget for Planning and Development Services includes three SLAs. The first SLA is an
increase SLA in the amount of $36,160. This SLA will shift 25% of the salary and related benefits to the General
Fund from the Community Development Fund for two out of the three Community & Development Analysts in
Planning and Development Services. With a portion of the salaries coming from the General Fund, these analysts
will be able to dedicate a portion of their time and expertise to assist with long and mid-range community planning
and the implementation of the Comprehensive Plan and existing neighborhood plans.
The second SLA is for the reduction in annual replacement and recurring fuel costs of one Engineering vehicle in
the amount of $2,512. In conjunction with an approved Drainage Foreman position increase in the Drainage Fund,
this vehicle will be transferred to the Drainage Fund for this new position to use.
The final approved SLA is for $26,800 in one-time funds to provide an accessibility entrance for the Community
Development office located at 1207 Texas Avenue.
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, Management Information Services
(MIS), Geographic Information Services (GIS), E-Government, Mail, and Communication Services. IT has
implemented several organizational changes to help streamline efficiency within the department.
The MIS division implements and supports computing platforms and applications for all City Departments,
including Computer Aided Dispatch (911) for Public Safety, and connectivity to the Internet. The GIS division is
responsible for the coordination of all geographic data and its presentation to the public. The E-Government division
is responsible for the City website, interactive web service provision, and the City’s Intranet. Communications
provides connectivity within the city for cable and fiber.
372,000
424,490
574,454
405,970 389,904
2008 2009 2010 2011 2012
Library Circulation
18
Funding in the amount of $211,904 is included in the approved budget for the Brazos Valley Wide Area
Communications System (BVWACS) which provides a wide area communications system that promotes radio
system interoperability for public safety and emergency management operations. One SLA was approved, in the
amount of $164,983, for the BVWACS budget. This SLA would fund two projects using Equipment Replacement
funds. The first project is for upgrading the public safety and utilities dispatch radio consoles. The second project
includes the replacement of all radio controller hardware and software for seven (7) dispatch consoles at the Brazos
911 Dispatch Center.
Several SLAs are included in IT’s FY13 Approved Budget. The first is an increase SLA in the amount of $143,532
for funding half of the upgrade cost of Microsoft applications. This project will upgrade the current Microsoft Office
2007 application suite to the most recent version, currently called "Office 15" by Microsoft. This application suite is
scheduled for release in late 2012. This project would fund one half of the upgrade cost in FY13, and half in FY14,
as has been done in previous fiscal years. The total cost of this project is estimated to be $287,064.
The second approved SLA is shared with the Human Resources division. This SLA is for the purchase of a new
Human Resources recruiting module that is compatible with the City’s current data management system. This
software will allow for a faster, easier and more reliable recruiting process for the City. This SLA includes initial
one-time funding for the software cost in the amount of $9,500, to be added to the Human Resources budget and
ongoing maintenance costs of $18,000, to be added to the MIS budget.
The FY13 Approved Budget includes SLAs for three capital outlay projects including an Electronic Agenda
Manager, in the amount of $63,050; an Enterprise Resource Planning (ERP) system upgrade and replacement study,
in the amount of $103,550; and a new Identixx Fingerprint System, in the amount of $100,750. These approved
SLAs are for one-time expenditures only.
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, and coordinates the annual audit and prepares the annual financial reports.
In order to improve departmental management and efficiency, the FY13 base budget for the Fiscal Services
department included significant restructuring among the divisions. Fiscal Administration was realigned to include
only the Executive Director of Business Services and a Staff Assistant, while the Accounting Operations and
Treasury functions were combined into one divison. Additionally, two Staff Accountants combined with Budget
staff to form the Budget and Financial Reporting division. Although several positions changed divisons, there was
no FTE change reflected for the department, and no SLAs were submitted for Fiscal Services.
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 approved budget for this division is $33,347. Included in the approved budget were one-time
reductions for sponsorships and for professional services. The budget for the City’s membership to the National
League of Cities (NLC) and related travel costs for NLC conference was also removed for FY13. A total of $16,851
in one-time budget was reduced from the FY13 Mayor and Council budget.
The City Secretary Division is responsible for elections, records management, City Council support and other
activities. As part of Budget Amendment #1 in FY12 the records keeping portion (which includes one part-time 0.5
FTE employee) of the Heritage Programs budget was transferred from Parks and Recreation to the City Secretary’s
19
budget. The FY13 Approved Budget is $451,003. This includes one approved SLA in the amount of $40,000 for
increased election costs associated with charter Election.
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 Internal Audit approved FY13
budget is $198,289 and includes no SLAs.
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. The FY13 City Manager’s
approved budget is $882,142. No SLAs were submitted for the FY13 budget.
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 Legal Office approved budget is $943,902 which
includes an additional $3,234 in the base approved budget for travel and training funds.
The Public Communications (PC) Division provides for the dissemination of City information through various
media outlets. The total FY13 Approved Budget is $659,039, which includes the reallocation of resources used for
media-related services. The PC budget also includes one approved SLA for the reduction of printing services in the
amount of $17,472. The PC Division currently funds twelve issues of the Inside College Station newsletter that is
distributed in utility bills. This printing would be scaled back to six issues per year and shift from full color to black
and white. In conjunction with this SLA, a one-time increase in funds in the same amount is approved to help offset
the cost of printing commemorative posters and other keepsakes for the City’s 75th Anniversary celebration that is
anticipated to occur in FY13.
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
FY13 Approved Budget is $586,689 and includes two SLAs. The first SLA will increase the budget by $25,000 for
the development of a City-wide training program. The second SLA, in the amount of $9,500, will be used for the
replacement of recruiting module software used in Human Resources.
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 $957,013 for public agency funding,
$250,000 for contingency transfers and $2,691,741 for the General Fund Subsidy Transfer to the Recreation Fund.
An additional $1,975,671 is included for other expenditures and transfers. These include the transfer of funds from
the General Fund to the Capital Projects Funds for several capital projects that are approved to be funded with
general funds. Also included in this amount is the City’s estimated payment to the Appraisal District as well as a
transfer to the Economic Development Fund, transfers to the Utility Funds (for repayment of an interfund loan) and
a transfer to the Northgate Parking Fund. Finally, budget is included for State Legislative Consulting services and
other various payments.
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 19.5635 cents per $100 valuation,
which accounts for approximately 45.4% of the tax levy. This reflects a reduction of approximately 0.6 cents from
the FY12 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. Only
20
General Fund dollars in the amount of $300,000 will be transferred into this fund in FY13. Expenditures in the
amount of $305,000 are budgeted 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 FY13 total $8,105. The majority of approved expenditures for
this fund are through a SLA in the amount of $43,500 for the purchase of License Plate Recognition software for the
City Marshal vehicles. The remaining $4,000 is for the printing and distribution of collection notices, as well as for
the purchase of software to interface with TxDOT information.
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 $430,825
in FY13. 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 $7,000. The total approved FY13 revenue
budget is $437,825. Approved expenditures in the Chimney Hill fund include $80,000 for facilities maintenance in
FY13. This includes funds for utilities, street, and building maintenance costs of the Chimney Hill property.
Property taxes paid out of this fund are anticipated to be $45,000. In addition, a one-time transfer in the amount of
$600,000 to the Electric Fund is included in the FY13 budget. These funds are from Certificates of Obligation (COs)
issued in 2009 for the design of a new convention center project. As this project will not occur, this debt will be
transferred to the Electric Fund to be used in lieu of the issuance of additional debt in that fund.
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.
Two SLAs are included in the FY13 Approved Budget. The first SLA, in the amount of $107,500, is for the addition
of a Compliance Officer position. This position will be responsible for tracking and keeping current with all
compliance related regulations and will be the primary contact for all of the regulatory authorities associated with
compliance. A second SLA, in the amount of $104,500, has been approved for the addition of a SCADA Analyst
position. This position will provide the IT support needed to meet the cyber and physical security compliance
requirements set forth by the North American Electric Reliability Corporation (NERC) and the Texas Reliability
Entity (Texas RE).
In addition to the SLAs, two additions were made to the base budget in order to ensure compliance with regulatory
authorities. The first base budget addition, in the amount of $25,000, is for NERC required transmission operator
training. The additional budget is for the Dispatch Operations personnel to attend the annual Electric Reliability
Council of Texas (ERCOT) Operations Seminar and ERCOT Black Start Training and Simulation. The budget will
also be used for the System Operations Success Standards Always Current, which is an internet based training
program that focuses on the NERC Reliability Standards. A second addition to the base budget, in the amount of
$54,000, is to offset an increase in ERCOT Wide Area Network (WAN) charges. To maintain system connectivity
with the ERCOT, CSU connects through T1 data circuits to the Wide Area Network (WAN) that ERCOT supports.
As of December 2011, ERCOT increased the WAN fees associated with each T1 connection. In addition to this
increase, CSU was also required to build a backup Operations center to meet Federal requirements which
necessitated the installation of another T1/WAN connection to ERCOT. As a result, the monthly ERCOT WAN fees
have increased and budget has been added to account for this increase.
Also included in the Electric Fund approved budget is an addition of approximately $230,000 that was not included
in the proposed budget. This additional budget is for salary and benefits related to Electric Fund pay structure
changes that were under review at the time the proposed budget was developed.
No rate increase was approved in the Electric Fund for FY13.
21
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.
Three SLAs were included the FY13 Water Fund approved budget. The first SLA, in the amount of $100,000, is for
the removal, inspection, refurbishment (as needed) and re-installation of three transfer pumps located at the Sandy
Point Pump Station. This is consistent with an approximate 8-10 year cycle for routine maintenance of the transfer
pumps. The second SLA is for the recoating of a large section of the Park Place Elevated Storage Tank. While the
type of coating used on the interior and exterior normally has a 20+ year service life, the annual inspection has
indicated that a large section of the center column coating, which is immersed in the tank, has failed. Allowing the
failed area to corrode until it is appropriate to replace the entire coating would result in unacceptable structural
damage. This repair, estimated to cost $50,000, will extend the existing coating for its full service life without the
likelihood of structural damage to the tank. Finally, the third SLA, in the amount of $21,500, is to cover the cost of
street repairs that are needed following water utility repairs. Historically, these repairs have been paid for by the
Public Works Department. In FY12, it was determined that these costs should be paid by the appropriate utility, and
the budget in the Water Fund was increased accordingly. The costs, however, are estimated to exceed the amount
budgeted. This increase is to provide for the additional budget needed for these repairs.
No rate increase was approved in the Water Fund for FY13.
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 is
needed for line extensions. 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.
Two SLAs are included in the FY13 Approved Budget. The first, in the amount of $90,000, is for a nutrient removal
evaluation of the Carters Creek and Lick Creek Wastewater Treatment Plants. This study will evaluate the liquid and
solid streams at the treatment plants to identify operational changes and facility upgrades needed to meet a future
anticipated total phosphorus and nitrogen discharge limits. The results of this report will aid the Water Services
Department in determining capital budgets and future plant layouts. The second SLA, in the amount of $21,500, is
to cover the cost of street repairs that are needed following wastewater utility repairs. Historically, these repairs have
been paid for by the Public Works Department. In FY12, it was determined that these costs should be paid by the
appropriate utility, and the budget in the Wastewater Fund was increased accordingly. The costs, however, are
estimated to exceed the amount budgeted. This increase is to provide for the additional budget needed for these
repairs.
A 5% rate increase was approved in the Wastewater Fund for FY13.
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 FY13 in the fund are estimated to be $7,716,293. Residential and commercial Sanitation operations for
FY13 are approved to be $7,023,793, or 1.33% higher than the FY12 Revised Budget. A portion of this is due to an
increase in forecasted fuel costs for travel to the new landfill. Also included is $68,301 for an approved SLA related
to the outsourcing of route optimization services.
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Approved non-operating expenditures are
$1,119,744, and include the fund’s Utility
Transfer to the General Fund in the
amount of $722,034 as well as $397,710
for the Twin Oaks Landfill debt service
payment. The expenditure for the debt
service payment will be offset by revenue
received from the Brazos Valley Solid
Waste Management Agency, Inc.
(BVSWMA, Inc.). Additionally, the
Sanitation Fund has historically provided
funding for Keep Brazos Beautiful
(KBB), an Outside Agency dedicated to
beautification and litter abatement.
Funding in the amount of $46,240 is
included for the KBB. The total FY13
approved expenditures for the Sanitation
Fund are $8,143,537.
No rate increase was approved in the Sanitation Fund for FY13.
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. FY13
approved revenues from parking fees are $948,707 and fines are $186,229. Other revenues in this fund include
investment earnings, miscellaneous revenue, and a one-time General Fund transfer in. This transfer is needed to
offset the cost of the capital project expenditures anticipated to occur in FY12 and FY13.
Approved expenditures for Northgate District operations are $686,192. This amount includes expenditures related to
non-parking activities in the amount of $227,252, which will be covered by a transfer from the General Fund.
Additionally, $4,600 was added to the FY13 Approved Base Budget to provide a $0.50 differential in shift pay for
employees working the night shift. Two parking garage improvement projects are included in the FY13 Approved
Budget. The first is for the hydrojetting and repair of underground storm drain lines in the garage. $10,615 is
included in the Northgate District operational budget for this purpose. The second parking garage project included in
the approved budget is for thermal and moisture protection repair and replacement in an effort to repair and prevent
water damage. This project is estimated to cost $214,925. Total approved Northgate Parking Fund expenditures are
$1,215,654.
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 FY13 budget includes $559,773 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. In addition, $3,700,000 is budgeted for
the construction of synthetic fields at Veteran’s Park.
A total of $1,630,153 of Hotel Tax funding is included in the FY13 Approved Budget for the Bryan/College Station
Convention and Visitors Bureau (CVB), the Arts Council of the Brazos Valley, the George Bush Presidential
Library Foundation, the Brazos Valley Veterans Memorial, Northgate advertising through the Northgate District
Association, and the Bryan-College Station Chamber of Commerce. This includes $100,000 in Hotel Tax Fund
funding for the creation of a grant program administered in partnership with the CVB.
21,800 22,191 21,406
28,451
22,775
28,991
38,402 38,709
36,245 36,558 35,133 34,608
2007 2008 2009 2010 2011 2012In TonsRefuse Collected
Residential Commercial
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Community Development Fund
Community Development helps provide low cost housing and other public assistance through Community
Development Block Grant 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. The FY13 budget includes one
approved SLA which will decrease the budget by $36,160 to move 25% of two Community Development Analysts’
salaries and benefits to the Planning and Development Services Department.
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 $1,186,298 has been estimated in FY13 for the
completion of the Wolf Pen Creek Festival Site. A total of $1,845,992 has been budgeted for this project. In
addition, a total of $1,235,044 has been budgeted for a payment to College Station Independent School District for
the balance of the school district's portion of unspent WPC TIF funds. The estimated balance of the WPC TIF funds
in the amount of $98,994 will be expended in accordance with the restrictions for the use of the funds. The WPC
TIF Fund will be closed following the expenditure of the balance of the funds, which is estimated for the end of
FY13.
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 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.
Funding was approved for the addition of a Drainage Foreman in this division through an SLA for $72,551, which
includes all associated costs for fuel, fleet maintenance, and equipment replacement. The additional Foreman will be
responsible for scheduling daily/weekly work, ordering materials for specific jobs, investigating citizen concerns,
conducting appropriate QA/QC testing after rehabilitation/reconstruction and managing work orders. In addition,
SLA funding in the amount of $3,787 reallocates the costs associated with the existing Drainage Foreman’s vehicle
(currently budgeted in Public Works) to the Drainage Fund. Total approved operating expenditures for this fund are
$1,392,248.
No rate increase was approved in the Drainage Fund for FY13.
Court Technology Fee Fund
The Court Technology Fee Fund can be used to fund technology projects at the Municipal Court Facility. Approved
expenditures of $60,707 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 $66,943 are included for court security personnel in this fund. Approved estimated revenues in the
amount of $68,027 are included for FY13.
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 $103,408
includes travel and training funds for the Juvenile Case Manager allowed and implemented as a result of action
taken by the 81st Texas Legislature.
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Police Seizure Fund
The Police Seizure Fund accounts for revenues and expenditures related to property seized by the College Station
Police Department. Expenditures for FY13 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 cemetery lot sales 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. No expenditures have been included in the FY13 Approved Budget for the Memorial Cemetery
Fund. 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 sales of cemetery lots that are accrued through the Memorial
Cemetery Fund, which includes the Aggie Field of Honor. FY13 approved expenditures include $10,000 for the
continued marketing efforts of the cemetery.
Texas Avenue Cemetery Endowment Fund
This fund accounts for the sale of cemetery lots and other revenues that are collected through the College Station
cemetery. The fund also accounts for expenditures on projects that take place in the cemetery. There are no
expenditures anticipated in this fund in FY13. The maintenance and operations for this cemetery are budgeted in the
General Fund in the Parks and Recreation Department.
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 FY13 estimated departmental premiums for the Property and Casualty Fund are $985,762. Approved
investment earnings are $2,525 and other revenues, including subrogation, are $30,000 in this fund. Approved
expenditures including claims, defense costs, premiums, and other expenditures total $988,090 for FY13.
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 $9,182,719 for FY13, and budgeted
expenditures total $9,656,053. 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.
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 $802,466; expenditures total $434,642.
Currently, as part of a worker safety initiative, funds in the amount of $22,500 are included to provide city workers
25
with reimbursement for the purchase of safety boots. 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 $30,728. Expenditures in this fund are
anticipated to be $60,600. Claims costs are projected to decrease in FY13. The ending fund balance is anticipated to
be sufficient to meet unemployment compensation needs.
Equipment Replacement Fund
The City has a fund that serves 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 FY13 total $3,350,388; expenditures total $2,773,813. Of that total,
$1,920,900 is included for approved fleet replacement and new fleet purchases. Approved funding for new fleet
purchases in the amount of $176,900 is included in that total, which is reflected in the budgets of the various
departments incurring the approved replacement costs through their own SLA submissions.
Approved SLA funding in FY13 includes $200,000 for phone system replacement. An additional approved SLA in
the amount of $164,983 would cover College Station’s portion of capital infrastructure improvements related to
Brazos Valley Wide Area Communications System (BVWACS). Funding is also included for mobile data terminals,
mobile video cameras, virtual storage devices and uninterruptible power supplies.
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.
FY13 approved expenditures are $2,273,444. Included in
the base budget was a reduction in the amount of
$49,276 to remove two part-time Customer Service
Representative positions. One of the reduced positions is
in the billing group and has been vacant since 2011.
Duties assigned to this position have been distributed and
reassigned among the remaining Customer Service
Representatives. The other reduced position is in the
collections group. Since the closure of the drive-through facility at the beginning of FY12, the workload has been
assessed to determine if staffing could be reduced in that work group. Lobby traffic has not increased enough to
justify maintaining the part time position. Eliminating these positions will likely affect customer service delivery but
this will be primarily during rush times.
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. Some of these services include Police and Fire response, Solid Waste
Collection, Public Utilities, Building Inspection, and Parks operations. In FY13, revenues in the Fleet Maintenance
Fund are estimated to be $1,672,140. FY13 budgeted expenditures are $1,681,490. This includes one approved SLA
for $25,000 to fund an alternative fuel study which will analyze the feasibility of utilizing alternative fuel sources for
the City’s fleet and investigate any related environmental and economic impact.
The chart above illustrates the number of meters
read annually over the last several years.
670,913
694,270
708,672
719,749
732,631
2008 2009 2010 2011 2012
Number of Meters Read Annually
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Capital Project 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.
For FY13, operating funds from both the Water and Wastewater Funds in the amount of $7,375,000 are approved to
be used to fund capital projects in lieu of the issuance of additional debt.
Other resources to fund capital projects include the Wolf Pen Creek Tax Increment Financing District, the Drainage
Utility 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 FY13 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.
STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS
Street Rehabilitation Projects
In FY13, funds in the amount of $1,614,158 are estimated for the Bird Pond Rehabilitation project. This project is
for the rehabilitation of Bird Pond Road from the city limits to Rock Prairie Road. Funding for this project will come
from the authorization related to the Barron Road Widening Phase II project. The construction of Barron Road
Widening Phase II is complete and came in well below the amount authorized through the GOB. An additional
rehabilitation project included in the FY13 Approved Budget is the Cooner Street Rehabilitation project. This
project includes the rehabilitation of paving and water and wastewater lines along Cooner Street. The project may
include concrete 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. $100,000 is estimated in FY13
for the design of the Rehabilitation of Rock Prairie Road from Bird Pond to W.D. Fitch Parkway. This project
is for the pavement rehabilitation of two sections of Rock Prairie Road between Bird Pond Road 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 anticipated that this project will be funded with CO’s to be issued in FY13 and FY14. Finally,
$125,000 is included for Improvements on Royder/Live Oak in connection with the annexation of Wellborn.
Several streets in this vicinity will be improved. The funding for this project will come from funds transferred into
the Streets Capital Fund from the General Fund.
Street Extension Projects
$8,995,372 is the estimated expenditure included for various street extension and widening projects. Included in this
is an estimate of $318,510 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, $218,510 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 $2,536,000 will be spent
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 may include an equestrian crossing. An additional
$3,696,609 is projected in FY13 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
27
and 2A. Phase 1B includes the reconstruction of the existing two lane roadway west of Traditions Drive, the
connection to SH 47 and the reconstruction of the Traditions Drive intersection. Phase 2A includes the
reconstruction 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 will
come 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 will come from the Victoria Avenue Extension project which is also complete and came in
under budget. Also included in the FY13 estimate for the Bio-Corridor projects is $472,500 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. Funds for Phase 1A will come from the General Fund as debt cannot be used
for this reimbursement.
The FY13 estimate includes $1,444,998 for several projects along Rock Prairie Road. $611,812 is included for the
continuing 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. $311,937 is the projected FY13 expenditure for the Rock
Prairie Road West Right-of-Way project. This project includes the purchase of additional right-of-way from State
Highway 6 to just past the Longmire/Rock Prairie Road intersection to provide for the future widening of that
section of Rock Prairie Road. The design for the construction of Widening of Rock Prairie Road West is also
estimated for FY13 with construction anticipated for 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 will come from the balance of the Victoria Avenue Extension project, a portion from the
balance of the Tauber and Stasney Rehabilitation project and it is proposed that the remaining portion come from
CO’s projected to be issued in FY14. Funds have also been estimated for the design of the Rock Prairie Road
Bridge Widening project. The City of College Station will design the bridge widening and TxDOT will construct
the project. 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 will be 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. Design began late FY11 with construction estimated to begin in FY13.
Finally, $899,255 is included 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 $91,562 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 FY13. In addition, funds have been included in the approved
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 for this project will come from a portion the
balance of the Discovery Drive Extension project, which is complete and came in under budget. The remaining
budget will come from debt that has been issued for Oversized Participation (OP). These funds were authorized as
part of the 03 GOB and can be used for street and transportation projects throughout the City. Generally, these funds
are used toward building increased capacity into the streets that are being constructed by developers. As there are no
immediate OP projects for which these funds are needed, these funds will be used on a project for which funding has
not yet been identified. If the need arises for OP funds in excess of the balance of OP funds available, the issue of
CO debt will be considered. The second project is for the Design of Raised Medians along University Drive. This
28
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 will come from the balance of the Discovery Drive Extension project and a portion will come from
the remaining unallocated Barron Road Widening Phase II authorization.
Traffic Projects
The FY13 Approved Budget includes an estimated $1,043,830 for traffic projects throughout the City. This includes
$250,000 for the construction of a new traffic signal at the intersection of Wellborn and F&B. Also included is
$406,294 for the completion of a signal at the intersection of State Highway 30 and Copperfield and $150,000 is
included for 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. Also included in the estimated expenditures
for traffic projects is $200,000 for future signal projects that may be needed in FY13. Finally, $37,536 is included
for traffic signal communication projects. These projects support traffic signal connectivity as well as other City
data and voice services.
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. A number
of sidewalk and trail projects have been included in the FY13 Approved Budget. An estimated $158,716 is included
in FY13 for the completion of Sidewalks on Lincoln Avenue. This project is for the construction of sidewalks on
the north side of Lincoln Avenue extending from Avenue A to University Drive. $208,919 is estimated to be spent
on the completion of Phase II of the Hike and Bike Trail Completion project. This project will continue the 10
foot wide multi-use trail from Welsh Avenue to the Campus Village trail to the west. The trail will also be extended
from the northern connection of the Campus Village Trail through Southwest Park as part of the Southwest Park
development. In addition, $97,000 is estimated to be spent toward the completion of the Hike and Bike Trail
through Southwest Park. This project is for the construction of a 10 foot wide hike and bike trail through
Southwest Park. The budget for this portion of the project will come from budget balance remaining in the Hike and
Bike Trail – Longmire Improvements project. Funds are also budgeted in the Parks and Recreation Capital Fund for
the completion of the trail through Southwest Park. These two hike and bike trail projects will provide a continuous
trail from Texas Avenue to Southwest Parkway. $762,000 is projected to be used toward the construction of the
Lick Creek Hike and Bike Trail. This project is for the construction of approximately three miles of hike and bike
trails along Lick Creek between Westfield Park and Lick Creek Park. The trails will connect residential
neighborhoods and CSISD property. An estimated $784,000 will 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 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. Finally, funds in the amount of
$188,524 are estimated for the completion of the construction of the College Main Plaza Improvements. This
project is for the construction of a pedestrian plaza with bike lane from University Drive to Patricia Street. In
addition, intersection improvements will be made along Lodge Street and Patricia Street. Funding for this project
came from several sources. A portion came from the balance of the Discovery Drive project, which is complete and
came in under budget. The balance of the budget came from Certificates of Obligation (CO’s) issued in prior years
for the Police Station Improvements project ($208,707) and the completion of the 2nd floor of the Municipal Court
building ($18,376). Use of these funds was limited to certain types of projects, but they could be used for the
College Main Plaza Improvements project.
PARKS AND RECREATION CAPITAL PROJECTS
In FY13, expenditures in the amount of $4,390,276 are estimated for Parks and Recreation capital improvement
projects. Included is $116,765 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.
29
An estimated expenditure of $488,226 is included in the approved budget for the construction of Creek View Park.
This park is adjacent to Creek View Elementary and planned improvements may include a playground, picnic
pavilion, lighting, bridges, landscaping, practice ball fields and sidewalks. Funds in the amount of $289,001 are
estimated 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 advance of development. An
estimated $100,000 is included for the Lick Creek Park Iron Bridge Trail Completion and an additional $76,020
is included for the Lick Creek Park Raccoon Run Trail. A grant has been received from the Texas Parks and
Wildlife Commission (TPWC) for the completion of the Lick Creek Iron Bridge Trail. The grant requires 20%
matching funds toward the project. Bond funds authorized as part of the 08 GOB will be used to initially pay for the
project, as well as to pay for the City’s matching portion of the project. The funds received from the TPWC for the
Iron Bridge Trail expenditure reimbursement will then be used for the Raccoon Run Trail project. These projects
will result in the construction of compacted gravel trails over the existing dirt trails in Lick Creek Park. In addition,
$305,000 has been included for the design of the Lincoln Center Addition. This project is for the expansion of the
Lincoln Center building. $1,427,922 has been included for the construction 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. Finally, funds in the amount of $1,587,342 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 a nature center for visitors who want to learn more about the park.
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.
Estimated expenditures for public facility projects in FY13 include $215,149 for initial planning related to the
Library Expansion project. These funds will be used to determine how to best use the funds authorized for the
Library Expansion project. In addition, $20,000 is included for the purchase of library books. The funds for the
purchase of these books come from donations collected for this purpose.
The FY13 Approved Budget also includes a projected expenditure of $810,134 for technology projects. Included is
$78,427 for the completion of the Wireless Infrastructure project. This project will allow the use of Wireless
Fidelity (WiFi), by city employees in selected areas of the city, both internal to buildings and externally in
designated "hot zones." The project is expected to be completed in FY13. $55,000 is also included 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. $125,000 has been estimated in FY13 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 $210,168 has been
included in the approved budget for the engineering work related to the 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
$1,250,000 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. Finally, CO
debt in the amount of $540,000 is proposed to be issued FY14 for the remaining needed budget. Also included in the
approved technology projects is the implementation of a Time Keeping System. This project is for the
implementation of an Electronic Time Keeping System at the City. The funding for this project will come from
funds transferred into the Facilities and Technology Capital Fund from the General Fund.
Utility Capital Projects
Below are descriptions of the utility capital projects included in the FY13 Approved Budget. The funds expended on
these projects are considered significant and nonroutine.
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ELECTRIC CAPITAL PROJECTS
$12,297,914 is the approved budgeted appropriation for electric capital projects in FY13. Funds in the amount of
$3,000,000 are included for Production projects in FY13. It is anticipated that these funds will be used for a
methane gas production project at the Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.)
landfill. $200,000 is included for General Plant projects. These include the replacement of the mapping system;
enhancements to the SCADA, dispatch and security systems; and plant upgrades. Funds in the amount of $1,150,000
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 $1,300,000 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. $1,466,000 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 $150,000 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. $2,431,000 is included in the approved budget for Distribution
projects and $2,300,000 is included for Transmission projects. The major Transmission/Distribution project to be
completed in FY13 is the construction of the Northgate Substation. 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.
The FY13 Approved Budget includes an estimated $125,000 in current revenues that will be transferred from
operations to offset direct capital that is included in the capital projects expenditure estimates. Additionally, a
projected debt issue of $11,125,000 is included for Electric Utility capital projects.
WATER CAPITAL PROJECTS
In FY13, $2,759,649 is the approved new appropriation included for water capital projects. Appropriations from
prior years carry forward on capital projects. Therefore, the FY13 projected expenditures exceed the new
appropriations included for FY13. Total expenditures in FY13 for Water capital projects are projected to be
$8,167,493. Water Production projects include an estimated FY13 expenditure of $3,316,492. A total of $998,610 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 estimated $570,040
is included 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. $157,982
is included for High Service Water Pump Improvements. This project will increase the pumping capacity of the
Dowling Road Pump Station. This project is in response to analysis of the water system capacities in relation to
Texas Commission on Environmental Quality (TCEQ) requirements. It is anticipated that these improvements will
be completed in FY13. $958,565 is 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. $371,295 is included for the completion of the 3 Million Gallon
Ground Storage Reservoir (MG GSR) Rehabilitation project. As part of this project, the interior coating of the
reservoir will be replaced and some structural upgrades will be made to ensure that it meets TCEQ guidelines.
Finally, $260,000 is included for the Water Redundant Communications project. This project is for data
communication improvements. These improvements will allow for built-in redundancy, wireless communications,
mobile work force and unforeseen communication plans not related to construction projects. The main focus is to
construct fiber loops which provide multiple paths to all facilities.
Funds in the amount of $2,680,076 are projected to be expended on Water Distribution projects in FY13. 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. An estimated $988,200
will be expended in FY13 for the completion of the Health Science Center Parkway Water Line Extension. This
project is for the design and construction of water infrastructure to service the Bio-Corridor area along the existing
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and proposed Health Science Center Parkway within the City of College Station. Approximately 6,800 linear feet of
12 inch waterline along Health Science Center Pkwy from FM 47 to Turkey Creek Road and 16 inch waterline along
F&B Road from Turkey Creek Road to FM 2818 will be constructed. An interconnect between the City of College
Station and City of Bryan water systems will also be included in the project. An estimated expenditure of $159,500
has been included in the approved budget for land acquisition related to the State Highway 40 Water Line –
Graham to Barron. This project consists of an extension of a water distribution line that will complete a section of
an existing 24 inch water distribution line. This portion will connect the existing 24 inch water distribution line at
Barron Road to a future 24 inch water distribution line near the intersection of Wellborn Road and Graham Road. In
addition, $102,540 has been included for land acquisition related to the State Highway 40 Water Line – Sonoma
to Victoria. This project consists of an extension of water distribution line that will complete part of an existing 24
inch water distribution line. This portion will connect the existing 24 inch water distribution line at the Sonoma
Subdivision to the 24 inch water distribution line at Victoria Avenue. These last two projects will assist in proper
operation of the distribution system by increasing connectivity between Dowling Road Pump Station and the Greens
Prairie Elevated Storage Tank. In addition, $100,000 has been included for land acquisition related to the Area 2
Water Line Extension project. This project is for the 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. The design and
construction of this project is not expected to start until FY18, but the land will be acquired in FY13. Finally,
$1,229,836 is included as the FY13 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.
Rehabilitation projects included in the FY13 Approved Budget include $948,027 for the South Knoll/The Glade
project. This project is for the replacement of water lines in the area bounded by Haines, Southwest Parkway, Glade
and Langford. These aging lines were identified in a 2003 water study as in need of replacement. Other
rehabilitation projects include the Cooner Street Rehabilitation project and the Plantation Oaks Water Line
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. The FY13
estimate is for the construction of the project. 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. The Plantation Oaks Water Line Rehabilitation project is for the rehabilitation of a 12-inch
water line along Harvey Rd, between Scarlett O’Hara Drive and Munson Avenue. This segment of the line is being
replaced due to continuing failures that are causing service disruptions to customers in this area.
Contingency in the amount of $150,000 has been included in the FY13 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 FY13 Approved Budget includes an estimated $3,600,000 in
current revenues that will be transferred from operations to fund water capital projects. Additionally, a debt issue of
$3,900,000 is projected in FY13 for Water capital projects.
WASTEWATER CAPITAL PROJECTS
The FY13 Approved Budget includes $7,740,186 in new appropriations for numerous wastewater capital projects.
Appropriations from prior years carry forward on capital projects. Therefore, the FY13 projected expenditures
exceed the new appropriations included for FY13. Total expenditures in FY13 for Wastewater capital projects are
projected to be $12,812,527. 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 $1,299,000 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
32
Bryan for half of the cost of design and construction. This project will construct gravity sewer, lift station and force
main to serve properties along SH 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 SH 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 FY13. Also included in the approved budget is an
estimate of $614,340 for 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 FY13 estimate reflects the 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 for FY13.
Other Collection projects included in the FY13 Approved Budget include the Bee Creek Parallel Trunkline. 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 expected to be completed in phases, with the final phase being completed in FY16. Phase 1
construction is expected to begin in FY13. Also included is $2,138,523 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 FY13 Approved Budget include South Knoll/The Glade. This project is for
the replacement of wastewater lines in the area bounded by Haines, Southwest Parkway, Glade and Langford. These
aging lines were identified in a 2003 water study as in need of replacement. Also included in the FY13 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 water utility revenue. Finally, funds in the amount of $309,029 are included in
the approved budget for the Northeast Trunkline Rehabilitation. A study conducted in 2010 identified major
defects within the Northeast Trunkline. The intent of this project is to repair/replace the most critical segments of
this interceptor.
Funds in the amount of $2,740,171 have been estimated for Treatment and Disposal projects. $283,699 is included
for the Carters Creek Headworks Improvements project. This project will replace or refurbish components of the
existing headworks that have become unserviceable. $236,000 is the projected expenditure for the construction of
catwalks around the Lick Creek clarifiers. The catwalks will provide safe access for the operators to operate and
maintain the clarifiers. An estimated $155,450 is included for centrifuge improvements at the Lick Creek
Wastewater Treatment Plant (LCWWTP). Improvements include installing a larger sludge discharge hopper, a
sludge conveyor and a work platform around the centrifuge. $252,500 is included for completion of the Lick Creek
Sludge Holding Tank Improvements. This project will ultimately expand the size of the waste sludge holding tank
at the Lick Creek Wastewater Treatment Plant. An additional $262,500 is estimated for the completion of the Lick
Creek Return Activated Sludge Modifications project. The Return Activated Sludge Pumps are not consistently
pumping return activated sludge at an appropriate rate. This is a critical function essential to meeting TCEQ
mandated treatment requirements. This project will reconfigure the sludge piping so that the pumps will perform
acceptably. $204,655 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. $804,000 is included for the Lick Creek Centrifuge
Replacement project. This project will replace the sludge dewatering centrifuge at the LCWWTP. The current
centrifuge has exceeded its useful life. An estimated $10,500 will be expended in FY13 for the Lick Creek
Guiderails. These funds will be used for the construction of an upgraded lift station guiderail system at the
LCWWTP.
Funds in the amount of $155,232 are estimated for Process Control Improvements at LCWWTP. This project
will be for the purchase and installation of improved process control instrumentation at the Plant. An additional
33
$94,150 has been included in FY13 for the installation of SCADA at the new lift stations. This will allow for
monitoring and alarming of the new lift stations. $160,000 is included for the Carters Creek Fiber Ring project.
This project will provide for data communication improvements that will allow for built-in redundancy, wireless
communications, mobile work force, and unforeseen communication plans not related to construction projects. The
main focus is to construct fiber loops which provide multiple paths to all facilities. Finally, $121,485 is included for
the Aggie Acres Fiber Optic Conduit project. This project will connect the Aggie Acres lift station in the Extra
Territorial Jurisdiction (ETJ) to the City's sewer system.
Contingency in the amount of $150,000 has been included in the FY13 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
$8,250,000 is projected in FY13 for wastewater capital projects.
UNFUNDED 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 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 Northgate area have been identified
depending upon how that area 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 FY13 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 FY13, expenditures for Park Land Dedication projects are estimated at $2,524,923 for projects that are
anticipated to be completed in the various park zones. Funds in the amount of $180,000 are included for Electrical
Improvements at Wolf Pen Creek. The budget for this project is approved to come from Park Land Zone 3 funds
as well as Community Park Zone B funds. This project will include additional electrical infrastructure to support all
events at WPC. The additional infrastructure will allow for greater diversity and size of the events hosted at the
facility. $18,000 is included in the approved budget for the Replacement of the Pier at Cy Miller Park. This
project is for the replacement of the pier decking and handrails as well as staining and sealing the new structure. An
estimated $30,000 is included for Improvements at Carter Crossing Park. The park will be constructed in phases
as funds become available and is planned to ultimately include sidewalks, an entry plaza, a tot playground, creek
crossings, benches and trees with irrigation. $201,923 is the FY13 estimated expenditure for Improvements at
Southwest Park. This phase of the project will be the construction of a 10 foot wide hike and bike trail through
Southwest Park. The trail will connect with the north end of the Campus Village Trail and will continue to
Southwest Parkway. The project will include a bridge crossing, retaining wall, and box culverts. The project will be
designed in-house by Public Works staff. Funds for this project are also budgeted in the Streets Capital
Improvement Projects Fund. Finally, $34,500 is budgeted for the Arboretum Bridge Replacement. This project is
for the engineering and construction related to the removal and reinstallation of the existing bridge, piers and
footings. Additional funds are projected 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.
34
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 $735,931 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 FY13 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 arise throughout the
fiscal year. $370,000 is included 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. An estimated $67,070 is included in the approved budget for
GIS Mapping of the Drainage System. These funds were previously allocated to Storm Water Mapping, but the
mapping of the drainage system has been determined to be a higher priority. Finally, $157,594 is included for the
completion of a Drainage Master Plan. 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.
HOTEL TAX FUND CAPITAL PROJECTS
Included in the FY13 Approved Budget is an estimate of $3,700,000 for the construction of Synthetic Fields at
Veterans Park. The project will include the construction of two synthetic turf fields at Veterans Park along with
parking and lighting to support the new fields. The synthetic turf fields will provide an all weather playing surface
that can be used immediately following a rain event. Design of this project was approved in FY12. This project will
be funded using Hotel Tax funds as the project is anticipated to result in a significant number of individuals coming
from outside of the community to play in tournaments held on these fields. The fields will be able to facilitate sports
such as soccer, football, 7 on 7 flag football, lacrosse, rugby, cricket and ultimate frisbee.
WOLF PEN CREEK TIF CAPITAL PROJECTS
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 district. The TIF expired on
December 31, 2009. An estimate of $1,186,298 is included in FY13 for the completion of the Wolf Pen Creek
Festival Site project. This project will include a new driveway from Dartmouth to Colgate, parking, additional
lighted trails, as well as water and power pedestals for vendors.
ADDITIONAL O&M COSTS
The FY13 Approved Budget includes a number of capital projects that have been recently completed and have
added operations and maintenance (O&M) expense. In particular, the City’s General Fund has been and will
continue to be impacted by capital projects as they come online. In some situations, the O&M cost of a project is
minimal and can be absorbed by the City department that is benefiting the most from the project. In other situations,
the O&M cost is more significant and funding for these additional expenses is addressed through the SLA process.
In these situations, SLAs are submitted for the O&M needs of the capital projects and funding is considered as part
of the budget process.
Departments are expected to consider the impact of current and planned capital improvement projects on operations
and maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are
completed by all City departments. Projections as to the impact of capital projects on O&M budgets that are
included in the Strategic Business Plans are used by the Finance Office in financial forecasting.
Conclusion
The previous discussion provided an overview of the FY13 budget and key changes from the FY12 budget. The
following sections of the budget document provide additional discussion of the approved budget by fund.
35
City of College Station
Fiscal Year Comparison Summary
FY13 Approved FY13 Approved Net Operating % Change
Fiscal Year 2012-2013 Total Funds Total Appropriation Transfers and Capital from Prior
Approved Budget Available of Funds in Budget Fiscal Year
General Fund 66,685,579$ 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%
BVSWMA Fund - - - N/A
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
Traffic Safety 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%
Business Park Fund - - - - N/A
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
ARRA of 2009 Fund - - - - 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 7,500,000 7,500,000 - 7,500,000 144.30%
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
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%
FY12 Approved FY12 Approved Net Operating % Change
Fiscal Year 2011-2012 Total Funds Total Appropriation Transfers and Capital from Prior
Approved Budget Available of Funds in Budget Fiscal Year
General Fund 64,170,592$ 60,567,249$ (5,668,355)$ 54,898,894$ 0.52%
Debt Service Fund 16,861,615 12,649,002 - 12,649,002 0.53%
Economic Development Fund 1,061,818 728,454 (728,454) - N/A
Recreation Fund 1,198,016 3,811,342 (2,613,326) 1,198,016 194.11%
Municipal Court Funds 1,116,423 296,820 - 296,820 -4.38%
Police Seizure Fund 82,278 40,000 - 40,000 91.87%
Utility Funds 132,359,370 122,670,715 - 122,670,715 0.14%
Sanitation Fund 9,189,929 7,430,014 - 7,430,014 5.92%
Parking Enterprise Fund 1,469,188 1,085,775 - 1,085,775 -37.91%
BVSWMA Fund 1,393,401 1,393,401 1,393,401 -4.39%
Hotel Tax Fund 8,233,195 2,123,142 - 2,123,142 -3.51%
Community Development Fund 6,521,698 3,667,138 - 3,667,138 3.04%
Wolf Pen Creek TIF (non-CIP)- - - - N/A
Traffic Safety Fund 72,959 72,959 - 72,959 21.60%
Insurance Funds 16,579,857 11,784,578 (11,784,578) - N/A
Utility Customer Service Fund 2,475,366 2,342,713 (2,342,713) - N/A
Internal Services Funds 11,799,461 5,743,975 (5,743,975) - N/A
Drainage Fund 2,690,722 1,367,058 - 1,367,058 7.63%
Business Park Fund 112,150 112,150 - 112,150 -55.14%
Chimney Hill Fund 2,291,054 125,000 - 125,000 N/A
TX Ave Cemetery Endowment Fund 1,733,982 - - - N/A
Memorial Cemetery Endowment Fund 505,785 10,000 - 10,000 0.00%
Memorial Cemetery Fund 1,254,713 - - - N/A
ARRA of 2009 Fund 66,999 65,000 - 65,000 0.00%
Subtotal of Operations & Maintenance 283,240,571$ 238,086,485$ (28,881,401)$ 209,205,084$ 0.47%
Utility Funds Transfer to CIP 3,070,000 3,070,000 - 3,070,000 -49.47%
Community Development Transfer to CIP 275,000 275,000 - 275,000 N/A
General Fund Transfer to CIP - - - - N/A
Capital Transfers to CIP 3,345,000$ 3,345,000$ -$ 3,345,000$ -44.94%
General Government Capital Imp. Proj.27,735,901$ 10,862,214$ (155,000)$ 10,707,214$ 9.79%
Utility Capital Improvement Projects 27,064,909 23,071,562 (3,190,000) 19,881,562 323.04%
Community Development Capital Imp Proj.1,070,634 1,070,634 - 1,070,634 90.67%
Special Revenue Capital Imp. Proj.3,444,428 2,345,383 - 2,345,383 111.10%
Wolf Pen Creek TIF Capital Imp. Proj.3,240,548 - - - -100.00%
Hotel Tax Capital Imp Proj - - - - -100.00%
Subtotal of Capital Expenditures 62,556,420$ 37,349,793$ (3,345,000)$ 34,004,793$ 77.50%
Totals 349,141,991$ 278,781,278$ (32,226,401)$ 246,554,877$ 5.61%
11/1/2012 10:52
36
General Fund 22.60%Sanitation Fund 3.21%Northgate Parking Fund 0.48%Utility Funds Transfer to CIP 2.96%CD Xfer to CIP 0.43%Gen'l Fund Xfer to CIP 0.37%General Government CIP 3.20%Utilities CIP 6.09%Other CIP 2.94%City of College StationNet Budget ‐$253,407,816Debt Service Fund 4.75%Recreation Fund 0.41%Other Governmental Funds 0.29%Hotel Tax Fund 0.88%Community Development Fund 1.16%Other Special Revenue Funds 1.20%Utility Funds 49.03%37
2012‐2013 Approved Annual Budget
Combined Summary of Revenues & Expenditures
With Comparisons to 2011‐12 Budget
Governmental Funds Enterprise Funds
General Fund Debt Service (1) Other (2) Utilities Sanitation
Parking
Enterprise Hotel Tax
Community
Development
Recreation
Fund
(3) Court
Funds
Police
Seizure
Parkland
Dedication
Memorial
Cemetery
BEGINNING BALANCE 12,205,098$ 3,950,594$ 2,456,006$ 16,488,886$ 830,037$ 29,154$ 4,081,596$ 1,841,476$ -$ 821,530$ 49,617$ 2,417,808$ 1,271,949$
REVENUES:
Ad Valorem Tax 14,033,828 11,691,371 - - -
Sales Tax 21,726,000 - - -
Other Taxes 2,487,314 - - 3,811,000 -
Licenses & Permits 997,932 - - -
Intergovernmental 241,305 - - 4,646,141 -
Charges for Services 2,880,785 - 124,383,276 7,311,523 950,767 1,029,100 -
Fines, Forfeits & Penalties 3,469,560 7,905 - 186,229 264,079 26,500
Investment Earnings 67,686 50,000 10,899 115,000 403,770 2,595 23,000 3,556 290 10,000 7,500
Other 363,375 430,825 2,235,680 1,000 4,000 - 300,000 261,180
Return on Investment 9,148,925 - - -
Transfers In 300,000 120,000 60,000 -
Long Term Debt Issuance - - -
Total Revenues 55,416,710$ 11,741,371$ 749,629$ 126,853,956$ 7,716,293$ 1,203,591$ 3,834,000$ 4,646,141$ 1,029,100$ 267,635$ 26,790$ 310,000$ 268,680$
TOTAL AVAILABLE RESOURCES 67,621,808 15,691,965 3,205,635 143,342,842 8,546,330 1,232,745 7,915,596 6,487,617 1,029,100 1,089,165 76,407 2,727,808 1,540,629
EXPENDITURES:
General Government 3,754,411 - - -
Fiscal Services 2,990,012 - - -
Police 16,505,367 - - -
Fire 13,171,632 - - -
Planning & Development Services 3,629,777 - - -
Public Works 7,428,331 - - -
Parks & Recreation 4,880,815 - - 3,533,272 -
Information Services 4,412,057 - - -
Library 1,013,116 - - -
Utilities - 95,956,852 -
CIP Department - - -
Projects/Direct Capital - 522,235 -
Sanitation - - 6,305,489 -
Parking Enterprise - - 901,117 -
BVSWMA - - -
Community Development - - 2,591,942 -
Outside Agency Funding 957,013 - - 46,240 1,630,153 115,773 -
Debt Service 11,992,517 - 14,833,798 397,710 466,300 -
Rt I t t 8 426 891 722 034
Special Revenue Funds
Return on Investment - 8,426,891 722,034 -
Contingency 250,000 - 200,000 40,000 50,000 -
Internal Services - - -
Self-Insurance - - -
Other/Other Transfers 3,604,495 50,000 1,078,557 1,740,786 146,427 (227,252) 559,773 (2,691,741) 231,058 40,000 (24,627)
General & Administrative Transfers (4,384,953) - 2,456,211 485,637 75,489 106,504 187,569 - 24,627
CIP Expenditures Less G&A Xfers*- - 3,700,000 1,831,922 - 2,392,627
Transfers to CIP Funds - 7,620,000 -
Total Expenditures 58,212,073$ 12,042,517$ 1,078,557$ 131,756,773$ 8,143,537$ 1,215,654$ 5,939,926$ 4,646,141$ 1,029,100$ 231,058$ 40,000$ 2,392,627$ -$
Change in Fund Balance (2,795,363) (301,146) (328,928) (4,902,817) (427,244) (12,063) (2,105,926) - - 36,577 (13,210) (2,082,627) 268,680
ENDING FUND BALANCE 9,409,735$ 3,649,448$ 2,127,078$ 11,586,069$ 402,793$ 17,091$ 1,975,670$ 1,841,476$ -$ 858,107$ 36,407$ 335,181$ 1,540,629$
(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) Governmental Capital Funds comprised of Streets, Parks, Facilities & Technology Funds
(5) Internal Services Funds comprised of Fleet Maintenance, Utility Customer Service, and Equipment Replacement
(6) 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.
38
FY 2012-2013 FY 2011-2012 FY 2010-2011
Capital Projects Funds Internal Services Funds Total Less Transfers Net Total Adopted Amended Actual
Drainage
Wolf Pen
Creek TIF
Cemetery
Perpetual
Mem
Cemetery
Endowment
(4) Governmental
Funds
(2) Utility
Funds
(5) Internal
Services
(6) Self
Insurance All Funds All Funds 2012-2013 2011-2012 2011-2012
2010-2011
(Budget Basis
Actuals)
2,519,089$ 2,510,336$ 1,752,626$ 514,936$ 12,685,408$ 727,004$ 6,655,676$ 6,417,941$ 80,226,767$ (13,073,617)$ 67,153,150$ 78,021,009$ 78,021,009$ 104,257,494$
- - - - 25,725,199 - 25,725,199 25,250,897 25,250,897 24,333,373
- - - - 21,726,000 - 21,726,000 20,350,000 20,350,000 20,291,966
- - - - 6,298,314 - 6,298,314 5,794,980 5,794,980 6,233,251
- - - - 997,932 - 997,932 968,866 968,866 1,054,986
76,020 1,323,366 - - 6,286,832 - 6,286,832 6,251,827 6,998,050 2,143,939
2,009,400 76,500 - 195,000 - 138,836,351 - 138,836,351 137,964,994 137,964,994 142,380,392
- - - - 3,954,273 - 3,954,273 3,860,228 3,860,228 3,942,545
10,000 10,000 8,000 3,000 84,000 27,000 31,850 30,430 898,576 - 898,576 611,493 1,010,728 1,086,174
5,000 128,641 100,000 250,000 75,000 1,730,670 5,885,371 - 5,885,371 7,889,733 7,900,433 10,920,375
- - - - 9,148,925 - 9,148,925 10,060,270 10,060,270 10,478,499
1,856,863 8,100,000 6,996,454 9,273,100 26,706,417 (26,706,417) - 21,481,846 23,989,652 23,290,400
11,550,000 23,275,000 - - 34,825,000 - 34,825,000 30,650,000 30,650,000 22,249,400
2,019,400$ 10,000$ 13,000$ 131,641$ 13,743,383$ 32,975,366$ 7,298,304$ 11,034,200$ 281,289,190$ (26,706,417)$ 254,582,773$ 271,135,134$ 274,799,098$ 268,405,301$
4,538,489 2,520,336 1,765,626 646,577 26,428,791 33,702,370 13,953,980 17,452,141 361,515,957 (39,780,034) 321,735,923 349,156,143 352,820,107 372,662,795
-
- - - - 3,754,411 - 3,754,411 3,674,203 3,838,190 4,008,518
- - - - 2,990,012 - 2,990,012 3,054,633 3,054,633 2,996,459
- - - - 16,505,367 - 16,505,367 14,974,044 15,473,288 14,913,235
- - - - 13,171,632 - 13,171,632 13,555,824 13,559,281 11,439,900
- - - - 3,629,777 - 3,629,777 3,761,302 3,769,887 3,297,094
- - - - 7,428,331 - 7,428,331 6,823,880 6,868,841 7,388,520
- - - - 8,414,087 - 8,414,087 8,684,949 8,692,873 8,902,477
- - - - 4,412,057 - 4,412,057 3,975,499 3,982,625 3,900,813
- - - - 1,013,116 - 1,013,116 1,071,654 1,074,423 1,061,580
- - - - 95,956,852 - 95,956,852 94,275,494 94,776,439 95,473,209
- - - - - - - - - -
- - - - 522,235 - 522,235 575,735 575,735 415,803
- - - - 6,305,489 - 6,305,489 5,962,610 6,174,259 5,798,020
- - - - 901,117 - 901,117 749,230 844,439 944,329
- - - - - - - 1,393,401 1,393,401 1,377,039
- - - - 2,591,942 - 2,591,942 2,877,123 2,877,123 885,283
- - - - 2,749,179 - 2,749,179 2,407,598 2,673,355 2,113,729
- - - - 27,690,325 - 27,690,325 27,075,771 31,883,619 40,332,851
9 148 925 9 148 925 10 060 270 10 060 270 10 478 499- - - - 9,148,925 - 9,148,925 10,060,270 10,060,270 10,478,499
- - - - 540,000 - 540,000 552,747 493,789 -
- - 6,728,747 - 6,728,747 (6,728,747) - 8,086,688 9,706,141 7,351,973
- - - 11,077,010 11,077,010 (11,077,010) - 11,722,203 11,722,203 8,592,823
778,296 10,000 (2,220,303) (150,788) - - 2,924,681 (368,432) 2,556,249 3,688,727 5,774,015 7,367,584
375,193 460,560 150,788 - 62,375 - - - - -
962,193 1,334,038 9,863,310 23,042,623 - - 43,126,713 (9,514,743) 33,611,970 38,151,012 39,134,964 27,526,972
1,894,743 - - - 9,514,743 - 9,514,743 3,345,000 3,345,000 3,750,000
2,115,682$ 1,334,038$ -$ 10,000$ 9,998,310$ 23,042,623$ 6,728,747$ 11,139,385$ 281,096,748$ (27,688,932)$ 253,407,816$ 270,499,597$ 281,748,793$ 270,316,712$
(96,282) (1,324,038) 13,000 121,641 3,745,073 9,932,743 569,557 (105,185) 192,442 982,515 1,174,957 635,537 (6,949,695) (1,911,411)
2,422,807$ 1,186,298$ 1,765,626$ 636,577$ 16,430,481$ 10,659,747$ 7,225,233$ 6,312,756$ 80,419,209$ (12,091,102)$ 68,328,107$ 78,656,546$ 71,071,314$ 102,346,083$
Total Revenues 219,757,773$ -$ 219,757,773$
Transfers In 26,706,417 (26,706,417) -
Long Term Debt Issuance 34,825,000 - 34,825,000
Decrease in Fund Balance (192,442) (982,515) (1,174,957)
Total Appropriations 281,096,748$ (27,688,932)$ 253,407,816$
39
City of College Station
All Funds Operations & Maintenance
Summary
EXPENDITURE BY FUND
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
FUND Actual Budget Year-End Base Budget Budget FY12 to FY13
General Fund 53,991,294$ 56,670,989$ 55,615,529$ 55,550,531$ 57,785,518$ 1.97%
Court Security Fee Fund 123,517 65,040 65,671 66,876 66,943 2.93%
Juvenile Case Mgr. Fee Fund 84,626 97,900 93,100 103,313 103,408 5.63%
Recreation Fund 3,874,223 3,811,339 4,024,855 3,855,841 3,720,841 -2.37%
Community Development Fund 247,271 288,263 242,904 308,288 272,128 -5.60%
Northgate Parking Fund 945,895 844,439 786,559 900,916 901,117 6.71%
Electric Fund 85,870,741 85,438,115 85,200,214 85,807,986 86,255,661 0.96%
Water Fund 4,523,750 4,527,876 4,630,040 4,644,372 4,817,686 6.40%
Wastewater Fund 5,215,197 5,386,183 5,408,066 5,416,406 5,530,740 2.68%
Sanitation Fund 5,798,622 6,174,259 6,174,259 6,235,315 6,305,489 2.13%
Property & Casualty Ins. Fund 131,954 91,161 67,900 95,292 95,292 4.53%
Employee Benefits Fund 75,769 74,808 77,958 76,735 76,735 2.58%
Workers' Comp Ins. Fund 157,908 114,185 94,386 117,792 117,792 3.16%
Utility Customer Service Fund 2,276,303 2,342,713 2,317,877 2,243,444 2,243,444 -4.24%
Fleet Maintenance Fund 1,709,158 1,807,576 1,827,297 1,641,490 1,666,490 -7.81%
Drainage Maintenance Fund 1,539,576 1,036,213 943,246 1,003,224 1,080,275 4.25%
COMBINED FUND TOTAL 166,565,804$ 168,771,059$ 167,569,861$ 168,067,821$ 171,039,559$ 1.34%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
CLASSIFICATION Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 57,714,044$ 59,301,945$ 58,703,181$ 59,760,394$ 60,585,142$ 2.16%
Supplies 5,605,488 6,445,012 6,331,619 6,099,322 6,450,645 0.09%
Maintenance 4,961,023 5,138,000 5,074,556 5,099,428 5,424,718 5.58%
Purchased Services 18,154,530 19,234,818 18,869,537 18,503,547 19,433,583 1.03%
Capital Outlay 1,070,987 1,200,758 1,155,335 1,009,042 1,549,383 29.03%
Purchased Power/Wheeling Charges 78,576,996 76,952,438 76,952,945 77,104,000 77,104,000 0.20%
Other Purchased Services 482,736 498,088 482,688 492,088 492,088 -1.20%
COMBINED FUND TOTAL 166,565,804$ 168,771,059$ 167,569,861$ 168,067,821$ 171,039,559$ 1.34%
PERSONNEL SUMMARY BY FUND
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
FUND Actual Actual Budget Base Budget Budget FY12 to FY13
General Fund 664.75 611.55 587.80 579.65 588.15 0.06%
Court Security Fee Fund 2.50 2.00 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 0.00 51.70 49.70 49.35 49.35 -0.70%
ARRA of 2009 Fund 1.00 1.00 1.00 0.00 0.00 -100.00%
Traffic Safety Fund 1.00 0.00 0.00 0.00 0.00 N/A
Community Development Fund 4.50 4.50 4.50 4.50 4.00 -11.11%
Northgate Parking Fund 8.00 8.00 8.00 8.00 8.00 0.00%
Electric Fund 68.50 68.50 67.50 67.50 69.50 2.96%
Water Fund 29.00 29.50 28.00 28.00 28.00 0.00%
Wastewater Fund 49.00 50.00 49.00 49.00 49.00 0.00%
Sanitation Fund 35.25 35.50 35.50 35.50 35.50 0.00%
Property & Casualty Ins. Fund 1.50 1.50 1.00 1.00 1.00 0.00%
Employee Benefits Fund 1.00 1.00 1.00 1.00 1.00 0.00%
Workers' Comp Ins. Fund 1.50 1.50 1.00 1.00 1.00 0.00%
Utility Customer Service Fund 29.50 28.50 28.50 27.50 27.50 -3.51%
Fleet Maintenance Fund 15.00 15.00 15.00 15.00 15.00 0.00%
Drainage Maintenance Fund 0.00 0.00 14.00 14.00 15.00 7.14%
BVSWMA Fund 27.25 24.00 22.00 0.00 0.00 -100.00%
COMBINED FUND TOTAL 941.00 935.50 916.25 883.75 894.75 -2.35%
40
Analysis of Tax Rate
Fiscal Year 2012‐2013
Approved Approved
FY12 FY13
Assessed Valuation of Real and Exempt Property $6,645,750,780 $6,974,141,123
(Based on 100% of Market Value)
Less: Exempt Property $710,703,184 $816,344,015
Less: Agricultural Loss $108,313,840 $112,516,988
Less: Over 65 and Veterans Exemptions $79,342,785 $85,548,372
Less: House Bill 366 $167,256 $164,493
Less: Abatements $0 $0
Less: Proration $236,525 $293,977
Less: CHODO $127,100 $4,651,299
Less: Freeport $8,245,088 $10,308,992
Taxable Assessed Value $5,738,615,002 $5,944,312,987
Freeze Taxable $404,589,120 $402,197,623
Freeze Adjusted Taxable $5,334,025,882 $5,542,115,364
O&M and Debt Service Portion $5,738,615,002 $5,944,312,987
TIF Captured Value $0 $0
Total $5,738,615,002 $5,944,312,987
Apply Tax Rate per/$100 Valuation 0.437995/$100 0.430687/$100
Freeze Actual Tax $1,680,416 $1,649,028
Amount lost to Tax Freeze $91,664 $83,184
Total Tax Levy $25,043,183 $25,518,199
Estimate 100% Collection $25,043,183 $25,518,199
Tax Rate Per Percent
$100 Valuation Of Levy
Debt Service 0.195635 45.4%Estimate
General Fund 0.235052 54.6%Estimate
Approved Tax Rate 0.430687 100%Estimate
41
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 *
2002 3 151 961 166 428 395 713 2 723 565 45320023,151,961,166 428,395,713 2,723,565,453
2003 3 522 272 128 493 364 734 3 028 907 39420033,522,272,128 493,364,734 3,028,907,394
2004 3 847 854 578 556 723 136 3 291 131 44220043,847,854,578 556,723,136 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 4,545,717,448,,,,,,,,
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 08020096,235,564,687 844,182,607 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
i f ll i d l liCity of College Station Ad Valorem Tax Valuationy g
7,000 7,000
6 000
6,000
5 0005,000 $4,000S $4,000 NS3 000IO3,000 LLI2 000MIL2,000 M1,0001,000
00
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
* Assessed value is 100% of the estimated value.
42
CCITYITYOORGANIZATIONRGANIZATIONCity ManagerExecutive Director BusinessServicesDeputyCity ManagerDeputyCity ManagerExecutive DirectorDevelopmentServicesBusiness Servicesy gy gPublic CommunicationsDevelopment ServicesFire / EOCPolicePublic WorksWater ServicesPlanning & DevelopmentCommunityAccounting & FiscalServicesInformation TechnologyParks and RecreationHuman ResourcesElectric UtilityEconomic DevelopmentCommunity DevelopmentEngineeringTreasury OperationsBudget & Financial ReportingResourcesIntergov’tRelationsTAMU, CountyBryanDevelopmentLegislative AffairsCode EnforcementNeighborhood ServicesUtility Customer ServicesPurchasingCounty, Bryan, CSISDNorthgate DistrictServicesMunicipal CourtStrategic Planning43
Strategic Planning and Budget Process – FY 2012‐2013
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.
44
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 FY12 revised General Fund revenue budget is $54,274,314 and the FY12 year-end estimate is projected to be
$55,761,829. The FY12 year-end estimate for General Fund revenue is anticipated to be approximately $1,500,000 over the
FY12 revised budget. A significant portion of this is due to the year-end estimate for sales tax. The FY12 sales tax budget
was anticipated to be at or near the FY11 actual sales tax collected. However, FY12 sales tax is projected to come in higher
than budgeted by nearly $1,000,000. In addition, license and permit revenues are projected to be higher than budgeted.
Total approved FY13 General Fund revenues are $55,416,710. This represents a 0.6% decrease from the FY12 year-end
estimate. This is due primarily to a reduction in the transfer from the Electric Fund by $1.0 million for FY13. Revenue
projections are realistic estimates relative to historical trends and consider economic variables that affect the City’s revenue
stream. Appendix D provides historic data on all General Fund revenue categories. Major revenue estimates and assumptions
are explained below.
1. Property Taxes in FY13 are estimated to be $14,033,828. The anticipated revenues are based on the approved
operations and maintenance (O&M) tax rate of 23.5052 cents per $100 valuation. The FY13 O&M portion of the tax rate
reflects a net decrease of 0.1407 from the FY12 approved O&M portion of the tax rate. This represents the effective tax
rate for FY13. 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 $21,726,000 in FY13; this projection reflects a 2.0% increase over the FY12 year-end
estimate. The FY12 year-end estimate is projected to come in approximately $1.0 million higher than budget. Sales Tax
revenue estimates are based on analysis of historic 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 39.2% of overall General Fund
revenues.
3. Mixed Drink and Franchise Taxes are projected to be $2,487,314, which is 2.7% above the FY12 revised budget.
Mixed Drink Tax revenue decreased in FY12 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 FY12 is anticipated to be higher than budgeted primarily due to the number and value
of permits issued in the Northgate District. Revenues for FY13 are anticipated to be more in line with the FY11 actuals
and are therefore estimated to be $997,932.
5. Intergovernmental Revenues for FY13 are anticipated to remain the same as the FY12 revised budget, $241,305. The
FY12 year-end estimate includes grant funds received in FY12 - grant funds are not budgeted until they are approved or
received. Among the intergovernmental revenues the City anticipates receiving in FY13 are reimbursement from TAMU
for staffing Fire Station #4, and reimbursement from City of Bryan, TAMU, and Brazos County for a portion of the staff
assistant position for the Joint Emergency Operations Center.
6. Parks and Recreation approved revenues are $151,800 in FY13. This amount includes an increase in revenue of
$50,000 for the cemetery post-burial fee, which was submitted as a cost recovery service level adjustment by the Parks
45
and Recreation department. With the creation of a separate Recreation Fund, 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 $2,728,985 in FY13.
This reflects a slight decrease of the estimated year-end of $2,766,510.
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 $3,469,560 in FY13, which represents
a 2.0% increase over the FY12 year-end estimate.
9. Investment earnings are $67,686 in the FY13 approved budget. Investment earnings in FY12 were adjusted down over
the FY11 budget to reflect very low interest rates. FY13 earnings are anticipated to remain flat throughout fiscal year
2013.
10. Miscellaneous Revenues include such items as rents and royalties, various donations, collection service fees, sale of
abandoned property, sale of fixed assets, etc. FY13 approved revenue is $363,375.
11. Utility Transfers to General Fund are $9,148,925 for FY13. The FY12 and FY13 budgets include a reduction in the
transfer from the Electric Fund of $2.0 million and $1.0 million, respectively.
Approved Net Expenditures for FY13 are $58,212,073 or 3.8% higher than the FY12 revised budget. The approved General
Fund budget includes additional funds for public safety, street maintenance, and funds for salary increases.
Several approved Service Level Adjustments (SLAs) are included in the non-departmental portion of the General Fund
budget. These items are for one-time expenditures that are expected to be incurred in FY13. The first SLA, in the amount of
$338,729, is for the implementation of an electronic time keeping system. This project will be budgeted in the Facilities and
Technology Capital Projects Fund, but will be funded with one-time General Funds. The second SLA, in the amount of
$474,500, is for the reimbursement to the City of Bryan for the City of College Station’s portion of the already constructed
Health Science Center Parkway Phase 1A. This reimbursement is a component of the Bio-Corridor Interlocal Agreement. A
third SLA, in the amount of $125,000, is approved for street improvements that will be needed in connection with the
annexation of Wellborn. Several streets in the vicinity will need to be improved. These last two projects will be budgeted in
the Streets Capital Projects Fund, but will be funded with one-time General Funds. The General Fund budgets for these three
SLAs reflect the transfer from the General Fund to the applicable capital fund out of which the expenditures will occur.
Three additional SLAs are included as one-time expenditures in the General Fund non-departmental approved budget. The
first, in the amount of $60,000, reflects a transfer to the Northgate Parking Enterprise Fund to offset the cost of capital
improvements at the garage. The second SLA, in the amount of $150,000, is for an increase in the FY13 General Fund
contribution to the Economic Development Fund. The third SLA, in the amount of $115,000, is approved for a one-time
increase in the subsidy to the Recreation Fund. These funds will be used for swimming pool improvements at Adamson
Lagoon.
Finally, an SLA in the amount of $18,000, which is reflected as part of the General and Administrative (G&A) transfer, is
approved. This reflects the funds that will come from the Hotel Tax Fund to the General Fund to offset the expenditures
incurred in the General Fund for the Senior Games Competition ($8,000) and the TAAF Games of Texas ($10,000).
A total of 588.15 positions are included in the approved General Fund budget. This includes 576.40 full-time employees
(FTEs) in the General Fund. Some employees, both full-time and part-time, may code a portion of their time to other funds as
appropriate. The approved budget also includes 11.75 temporary / seasonal FTEs. Requests for increases in personnel were
submitted as SLAs as part of the budget process. A full listing of personnel can be found in Appendix C.
46
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Beginning Fund Balance 10,051,288$ $ 11,319,987 $ 11,319,987 $ 12,205,098 $ 12,205,098
REVENUES:
Ad Valorem Tax 12,365,096$ 13,627,371$ 13,627,371$ 14,033,828$ 14,033,828$ 3.0%
Sales Tax 20,291,966 20,350,000 21,300,000 21,726,000 21,726,000 6.8%
Mixed Drink & Franchise 2,675,209 2,422,300 2,468,840 2,487,314 2,487,314 2.7%
Licenses & Permits 1,054,988 968,866 1,352,891 997,932 997,932 3.0%
Intergovernmental 573,712 254,657 274,107 241,305 241,305 -5.2%
Parks & Recreation 111,931 80,500 80,500 101,800 151,800 88.6%
Other Charges for Services 2,640,478 2,679,010 2,766,510 2,728,985 2,728,985 1.9%
Fines, Forfeits & Penalties 3,474,445 3,401,529 3,401,529 3,469,560 3,469,560 2.0%
Investment Earnings 87,648 67,016 67,016 67,686 67,686 1.0%
Miscellaneous 480,603 362,795 362,795 363,375 363,375 0.2%
Utility Transfer 10,478,499 10,060,270 10,060,270 9,148,925 9,148,925 -9.1%
TOTAL REVENUES 54,234,575$ 54,274,314$ 55,761,829$ 55,366,710$ 55,416,710$ 2.1%
TOTAL FUNDS AVAILABLE 64,285,863$ 65,594,301$ 67,081,816$ 67,571,808$ 67,621,808$ 3.1%
EXPENDITURES:
Police Department 14,897,650$ 15,473,288$ 15,459,936$ 15,506,097$ 16,505,367$ 6.7%
Fire Department 11,439,899 13,559,281 12,981,384 13,138,818 13,171,632 -2.9%
Public Works Department 7,395,294 6,868,841 6,840,260 6,977,583 7,428,331 8.1%
Parks & Recreation Department 4,974,885 5,052,590 4,902,299 4,699,100 4,880,815 -3.4%
Public Library 1,061,581 1,071,654 1,071,654 1,006,091 1,013,116 -5.5%
Planning & Development Services 3,297,388 3,769,887 3,657,031 3,566,039 3,629,777 -3.7%
Information Technology 3,900,819 3,982,625 3,959,977 3,980,863 4,412,057 10.8%
Fiscal Services 2,996,923 3,054,633 2,904,330 2,987,378 2,990,012 -2.1%
General Government 4,026,855 3,838,190 3,838,658 3,688,562 3,754,411 -2.2%
Total Operating Expenditures 53,991,294$ 56,670,989$ 55,615,529$ 55,550,531$ 57,785,518$ 2.0%
General & Administrative Transfers (6,219,706)$ (5,668,355)$ (5,668,355)$ (5,429,870)$ (5,447,870)$ -3.9%
Public Agency Funding 736,192$ 938,813$ 932,563$ 957,013$ 957,013$ 1.9%
Subsidy to Rec Fund 2,759,158 2,613,726 2,613,726 2,826,741 2,691,741 3.0%
Other/Other Transfers Out 2,009,715 1,324,146 1,112,157 827,442 1,975,671 49.2%
Contingency - 214,909 271,098 250,000 250,000 16.3%
Total Other Financing (Sources) Uses 5,505,065$ 5,091,594$ 4,929,544$ 4,861,196$ 5,874,425$ 15.4%
TOTAL EXPENDITURES 53,276,653$ 56,094,228$ 54,876,718$ 54,981,857$ 58,212,073$ 3.8%
Increase (Decrease) In Fund Balance 957,922 (1,819,914) 885,111 384,853 (2,795,363)
Adjust to tie to CAFR 310,777
Ending Fund Balance 11,319,987$ 9,500,073$ 12,205,098$ 12,589,951$ 9,409,735$
City of College Station
General Fund
Fund Summary
47
Ad Valorem Tax
25.32%Sales Tax
39.20%
Mixed Drink &
Franchise
4.49%
Licenses & Permits
1.80%Intergovernmental
0.44%
Parks &
Recreation
0.27%
Other Charges
for Services
4.92%
Fines, Forfeits &
Penalties
6.26%
Investment Earnings
0.12%
Miscellaneous
0.66%
Utility Transfer
16.51%
General Fund ‐Sources
Police Department
25.93%Fire Department
20.69%
Public WorksContingency
General Fund ‐Uses
Public Works
Department
11.67%
Parks & Recreation
Department
7.67%Public Library
1.59%Planning &
Development Services
5.70%
Information
Technology
6.93%
Fiscal Services
4.70%
General Government
5.90%
Public Agency Funding
1.50%
Subsidy to Rec Fund
4.23%
Other/Other
Transfers Out
3.10%
gy
0.39%
48
City of College Station
General Fund
Operations & Maintenance Summary
EXPENDITURE BY DEPARTMENT
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Police 14,897,650$ 15,473,288$ 15,459,936$ 15,506,097$ 16,505,367$ 6.67%
Fire 11,439,899 13,559,281 12,981,384 13,138,818 13,171,632 -2.86%
Public Works 7,395,294 6,868,841 6,840,260 6,977,583 7,428,331 8.15%
Parks and Recreation 4,974,885 5,052,590 4,902,299 4,699,100 4,880,815 -3.40%
Library 1,061,581 1,071,654 1,071,654 1,006,091 1,013,116 -5.46%
Planning and Development Services 3,297,388 3,769,887 3,657,031 3,566,039 3,629,777 -3.72%
Information Technology 3,900,819 3,982,625 3,959,977 3,980,863 4,412,057 10.78%
Fiscal Services 2,996,923 3,054,633 2,904,330 2,987,378 2,990,012 -2.12%
General Government 4,026,855 3,838,190 3,838,658 3,688,562 3,754,411 -2.18%
TOTAL 53,991,294$ 56,670,989$ 55,615,529$ 55,550,531$ 57,785,518$ 1.97%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 40,095,566$ 41,981,532$ 41,372,546$ 42,265,800$ 42,870,436$ 2.12%
Supplies 2,426,271 2,852,186 2,740,692 2,528,606 2,686,097 -5.82%
Maintenance 3,732,414 4,008,495 3,921,634 3,965,153 4,167,048 3.96%
Purchased Services 7,348,530 7,428,962 7,153,999 6,647,205 7,374,714 -0.73%
Capital Outlay 388,513 399,814 426,658 143,767 687,223 71.89%
TOTAL 53,991,294$ 56,670,989$ 55,615,529$ 55,550,531$ 57,785,518$ 1.97%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Police 181.50 184.50 182.50 182.50 190.50 4.38%
Fire 122.00 130.00 139.00 139.00 139.00 0.00%
Public Works 74.00 67.00 49.50 50.50 50.50 2.02%
Parks and Recreation 133.00 72.30 67.30 62.15 62.15 -7.65%
Library - - - - - N/A
Planning and Development Services 39.50 47.50 46.00 44.00 44.50 -3.26%
Information Technology 33.25 32.25 30.50 29.50 29.50 -3.28%
Fiscal Services 40.50 38.50 38.50 38.50 38.50 0.00%
General Government 41.00 39.50 34.50 33.50 33.50 -2.90%
TOTAL 664.75 611.55 587.80 579.65 588.15 0.06%
49
City Manager
Deputy City
Manager
Chief of Police
Policy &
Accreditation
Internal
Affairs
Staff
Assistant
Field Operations
Bureau Chief
Uniform Patrol
Division
Special
Operations
Support
Services
Property/
Purchasing
Operational
Support Bureau
Chief
Criminal
Investigations
Training &
Recruiting
Community
Services
Administrative
Services Bureau
Chief
Information
Services
Technical
Coordinator
Communications
POLICE DEPARTMENT
CITY OF COLLEGE STATION
50
City of College Station
Police
Department Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Police Administration 995,814$ 1,003,779$ 1,053,147$ 1,031,157$ 1,032,243$ 2.84%
Uniform Patrol* 7,143,471 7,299,367 7,401,672 7,440,029 7,941,913 8.80%
Criminal Investigation 1,699,953 1,806,294 1,830,860 1,827,695 1,885,326 4.38%
Recruiting and Training 502,705 496,420 506,900 506,040 562,916 13.40%
Quartermaster Division 1,974,596 1,901,091 1,776,104 1,758,921 2,136,887 12.40%
Communication / Jail 1,624,197 1,811,699 1,874,232 1,828,365 1,831,086 1.07%
Special Services 646,137 792,596 644,814 732,585 733,321 -7.48%
Information Services 310,777 362,042 372,207 381,305 381,675 5.42%
TOTAL 14,897,650$ 15,473,288$ 15,459,936$ 15,506,097$ 16,505,367$ 6.67%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 12,315,034$ 13,094,734$ 13,210,248$ 13,396,370$ 13,935,955$ 6.42%
Supplies 606,220 675,357 608,352 673,970 831,859 23.17%
Maintenance 239,104 241,609 234,858 241,609 275,504 14.03%
Purchased Services* 1,655,470 1,429,316 1,403,345 1,194,148 1,406,276 -1.61%
Capital Outlay 81,822 32,272 3,133 - 55,773 72.82%
TOTAL 14,897,650$ 15,473,288$ 15,459,936$ 15,506,097$ 16,505,367$ 6.67%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Police Administration 10.00 10.00 10.00 10.00 10.00 0.00%
Uniform Patrol 97.50 96.50 96.50 96.50 103.50 7.25%
Criminal Investigation 19.00 20.00 20.00 21.00 22.00 10.00%
Recruiting and Training 4.00 4.00 4.00 4.00 4.00 0.00%
Quartermaster Division 1.00 1.00 1.00 1.00 1.00 0.00%
Communication / Jail 33.00 35.00 35.00 35.00 35.00 0.00%
Special Services 9.00 9.00 9.00 8.00 8.00 -11.11%
Information Services 8.00 9.00 7.00 7.00 7.00 0.00%
TOTAL 181.50 184.50 182.50 182.50 190.50 4.38%
* Funding for Brazos Valley Animal Shelter moved from Police Department to Other Expenditures in the General Fund in FY12
Service Level Adjustments One-Time Recurring Total
Add 1 Sergeant, 6 Officers and 3 Vehicles for Northgate Unit 323,703$ 571,978$ 895,681$
Add 1 Police Assistant to CID 10,716 51,707 62,423
Add Maintenance and Operations expenses - 24,150 24,150
Police SLA TOTAL 334,419$ 647,835$ 982,254$
51
PERFORMANCE MEASURES ‐ POLICE DEPARTMENT
DEPARTMENT DESCRIPTION
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Effectiveness No Yes Yes Yes
II and V
Effectiveness Yes Yes No Yes
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Output ****** Yes
Effectiveness ****** Yes
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II and III
Output ** ** ** Yes
Output Yes Yes Yes Yes
Output 35 45 40 45
*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
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.
Develop and maintain effective partnerships between the community and the police department to identify
concerns and provide opportunities for shared problem solving.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
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.
Increase the number of presentations and
public service announcements related to public
safety.
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Reduce the fear of crime and disorder perceived by citizens through education.
Type of
Measure
Reduce the amount of crime and disorder that
occurs in the city.
Improve safety on public roadways.
Type of
Measure
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.
STRATEGIC GOAL:
Reporting Frequency:
Trend:While our Major crime is down from the
same time period compared to last
year, our motor vehicle crashes are up
slightly.
Quarterly
52
53
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 Inspection
Fire
Investigation
Public
Education
Staff Assistant
Secretary
FIRE DEPARTMENT
CITY OF COLLEGE STATION
54
City of College Station
Fire
Department Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Fire Administration 486,293$ 504,973$ 518,846$ 513,314$ 528,788$ 4.72%
Emergency Management 225,585 246,899 250,037 247,372 247,513 0.25%
Fire Suppression 7,164,865 8,400,201 8,055,826 8,008,588 8,021,737 -4.51%
Fire Prevention 728,211 689,244 706,369 686,854 687,525 -0.25%
Emergency Medical Services 2,834,945 3,717,964 3,450,306 3,682,690 3,686,069 -0.86%
TOTAL 11,439,899$ 13,559,281$ 12,981,384$ 13,138,818$ 13,171,632$ -2.86% *
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 9,635,293$ 11,033,505$ 10,525,051$ 11,248,350$ 11,260,164$ 2.05%
Supplies 535,553 938,250 914,585 590,262 590,262 -37.09%
Maintenance 176,498 225,531 220,817 220,531 220,531 -2.22%
Purchased Services 1,045,157 1,269,495 1,228,431 1,079,675 1,100,675 -13.30%
Capital Outlay 47,398 92,500 92,500 - - -100.00%
TOTAL 11,439,899$ 13,559,281$ 12,981,384$ 13,138,818$ 13,171,632$ -2.86% *
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Fire Administration 5.00 5.00 5.00 5.00 5.00 0.00%
Emergency Management 3.00 2.00 2.00 2.00 2.00 0.00%
Fire Suppression 78.00 78.00 87.00 86.00 86.00 -1.15%
Fire Prevention 6.00 6.00 6.00 6.00 6.00 0.00%
Emergency Medical Services 30.00 39.00 39.00 40.00 40.00 2.56%
TOTAL 122.00 130.00 139.00 139.00 139.00 0.00%
* The FY13 Approved Budget is 2.86% less than the FY12 Revised Budget. The FY12 Revised Budget included one-time expenditures in the amount of $719,070 for the purchase of
equipment and supplies related to the opening of Fire Station #6. The FY13 Approved Budget includes $207,390 for items that were not able to be purchased in FY12. The result of
the removal of the budget for these one-time FY12 expenditures is a net decrease in the FY13 Approved Budget.
Service Level Adjustments One-Time Recurring Total
Accreditation Evaluation 12,500$ 2,500$ 15,000$
Training vehicle upgrade 6,000 - 6,000
Fire SLA TOTAL 18,500$ 2,500$ 21,000$
55
PERFORMANCE MEASURES ‐ FIRE DEPARTMENT
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I
Efficiency 97% 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 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Effectiveness 83% 83% 83% 85%
II
Effectiveness 99% 96% 99% 98%
II
Effectiveness 100% 100% 100% 100%
STRATEGIC GOAL:
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Effectiveness 2400 1680 1920 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
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
Provide quality Fire Inspections, Systems Tests, Plan Reviews, Public Education and Fire Investigations
in a professional and timely manner.
Type of
Measure
Reporting Frequency:
Trend:
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
% 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
Provide timely, effective and efficient response and mitigation for Fire, EMS, Rescue and Hazardous
Materials Emergencies.
Type of
Measure
Remain at or above approved budget
Compliant with all state and federal reporting
requirements
Type of
Measure
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.STRATEGIC GOAL:
Reporting Frequency:
Trend:
56
57
City Manager
Deputy City
Manager
Director
Assistant Director
Facilities
Maintenance
Sanitation
Streets , Drainage
& Irrigation
Traffic
Systems
Fleet Services
Assistant Director
Capital
Projects
Land
Acquisition
Traffic
Engineering
Management
Support Analyst
Administration
PUBLIC WORKS
CITY OF COLLEGE STATION
58
City of College Station
Public Works
Department Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Public Works Administration 437,040$ 416,792$ 434,227$ 492,484$ 492,953$ 18.27%
Traffic Engineering 105,952 111,157 114,352 109,827 159,933 43.88%
Facilities Maintenance 1,205,362 1,339,726 1,305,341 1,292,119 1,522,594 13.65%
Capital Projects 795,570 804,573 811,071 812,215 813,048 1.05%
Streets Maintenance 3,041,492 3,063,888 3,067,162 3,140,902 3,081,817 0.59%
Drainage Maintenance 815,790 - - - - N/A
Traffic Signs and Markings 351,996 341,102 328,599 339,505 339,668 -0.42%
Irrigation Maintenance 74,697 106,842 113,641 112,884 112,967 5.73%
Public Works Engineering 250 - - - - N/A
Traffic Signals 567,145 684,761 665,867 677,647 905,351 32.21%
TOTAL 7,395,294$ 6,868,841$ 6,840,260$ 6,977,583$ 7,428,331$ 8.15%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 3,610,639$ 3,182,326$ 3,233,610$ 3,361,160$ 3,364,591$ 5.73%
Supplies 406,746 307,565 321,338 338,879 335,481 9.08%
Maintenance 1,906,393 1,886,636 1,877,281 1,905,871 1,955,871 3.67%
Purchased Services 1,466,516 1,450,042 1,365,759 1,371,673 1,762,388 21.54%
Capital Outlay 5,000 42,272 42,272 - 10,000 -76.34%
TOTAL 7,395,294$ 6,868,841$ 6,840,260$ 6,977,583$ 7,428,331$ 8.15%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Public Works Administration 4.00 4.00 3.50 4.50 4.50 28.57%
Traffic Engineering 2.00 2.00 1.00 1.00 1.00 0.00%
Facilities Maintenance 7.00 7.00 7.00 7.00 7.00 0.00%
Capital Projects*10.00 10.00 9.00 9.00 9.00 0.00%
Streets Maintenance 22.00 19.00 18.00 18.00 18.00 0.00%
Drainage Maintenance**12.00 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 0.00%
Public Works Engineering***9.00 - - - - N/A
Traffic Signals 5.00 5.00 6.00 6.00 6.00 0.00%
TOTAL 74.00 67.00 49.50 50.50 50.50 2.02%
* 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 into the Drainage Fund in FY12.
*** The Public Works Engineering Division moved to the Planning & Development Services Department in FY11.
Service Level Adjustments One-Time Recurring Total
Liquidate in-house chip seal equipment -$ (32,770)$ (32,770)$
Liquidate motorgrader (equip repl & fuel)- (15,944) (15,944)
Reduction of PW staff vehicles (equip repl & fuel)- (14,669) (14,669)
Reduction of facilities contract services (janitorial & pest control)- (20,000) (20,000)
Implement Asset Mgmt & Work Order System 35,700 - 35,700
Traffic signal synchronization & timing 45,000 - 45,000
Traffic systems fiber optics 50,000 - 50,000
Traffic Operations Master Plan 100,000 - 100,000
Intersection Improvement Analysis 50,000 - 50,000
Public Works SLA TOTAL 280,700$ (83,383)$ 197,317$
59
PERFORMANCE MEASURES ‐ PUBLIC WORKS
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II, III, V
Effectiveness ****** 100%
Effectiveness ****** 100%
Effectiveness ****** 100%
I, II, III
Effectiveness ** 100% 100% 100%
Output 79,931 16,000 23,758 20,000
I, II
Efficiency 1.09:1 1.14:1 1.17:1 1.20:1
Output Yes Yes Yes Yes
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II, III, IV, V
Output ** ** ** 8
Output ** ** ** 14
Output ** ** ** 18
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II, III, V
Effectiveness 95% 100% 100% 100%
Output 48 50 45 50
Output 1600 1500 1475 1575
** This is a new measure for FY13. Public Works has not tracked this data in this format prior to FY13.
** Tracking of scheduled drainage improvement projects began in FY12.
Linear miles of pavement markings installed or
replaced
% of traffic signal cabinets/intersections
inspected and tested monthly
Implement a comprehensive pavement
management plan
Protect infrastructure through a proactive
drainage maintenance plan
Type of
Measure
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 scheduleSTRATEGIC GOAL:
Reporting Frequency:
Trend:
% of scheduled Corrective Maintenance
completed
% of scheduled Preventative Maintenance
completed
** This is a new measure for FY13. Public Works is implementing a comprehensive pavement management plan that will go into effect beginning in FY13.
Deliver quality capital projects within the
defined scope, timeline and budget
% 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 projects completed
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Maintain clean, safe and comfortable City
facilities for employees and citizens
Plan for and invest in infrastructure, facilities, services, and equipment necessary to meet projected
growth and future needs
Type of
Measure
% of scheduled drainage improvement
projects completed
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
# of traffic signs installed or replaced
Maintain and repair traffic signals, traffic
signs, and pavement markings
Invest in, maintain, and rehabilitate the City’s traffic system to minimize traffic congestion and maximize
efficiency
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
60
II, III, IV, V
Output ** ** ** 25
Output ** ** ** 100
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II, III, VI
Efficiency $146.39 $148.93 $149.87 $145.21
Output 1,959 2,018 2,088 2,133
Efficiency $69.76 $71.47 $70.30 $72.95
Output 119 120 120 121
I, II, VI
Effectiveness 15% 15% 15% 17%
Output 14 16 17 20
I, VI
Efficiency 7 6 7 7
Effectiveness 18 19 19 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
** This is a new measure for FY13. Public Works has not tracked this data prior to FY13.
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
Type of
Measure
Maintain affordable and competitive Sanitation
rates
# of Residential customers per Route Manager
Increase solid waste landfill diversion through
recycling programs/education
# of educational programs/seminars
STRATEGIC GOAL:Provide affordable and reliable services with an emphasis on sustainability of our natural resources and
infrastructure
Reporting Frequency:
Trend:
Study transportation issues proactively in
advance of growth
# of external transportation issues studied
61
City Manager
Deputy City
Manager
Director
Assistant Director
Operations
Senior Park
Planner
Park
Operations
West District
East District
South District
Cemetery
WPC
Special Events
Assistant Director
Programs
Special
Facilities
Conference
Center
Lincoln
Center
Southwood
Center
Recreation
Aquatics
Athletics
Instruction
Kids Klub
Xtra Ed
Administration
PARKS AND RECREATION
CITY OF COLLEGE STATION
62
City of College Station
Parks and Recreation
Department Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Administration 444,058$ 509,996$ 519,558$ 309,033$ 309,507$ -39.31%
Recreation 871,525 895,213 898,340 845,446 864,825 -3.39%
Special Facilities 112,994 64,715 63,720 6,628 6,628 -89.76%
Parks Operations 2,123,076 2,408,518 2,301,892 3,080,590 3,242,146 34.61%
Cemetery 1,423,232 1,174,148 1,118,789 457,403 457,709 -61.02%
TOTAL 4,974,885$ 5,052,590$ 4,902,299$ 4,699,100$ 4,880,815$ -3.40% *
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits**3,687,352$ 3,485,439$ 3,402,048$ 3,276,243$ 3,280,182$ -5.89%
Supplies 326,425 361,184 351,587 380,928 384,928 6.57%
Maintenance 454,381 660,923 591,298 596,673 696,673 5.41%
Purchased Services 423,792 499,550 462,910 426,068 440,068 -11.91%
Capital Outlay 82,935 45,494 94,456 19,188 78,964 73.57%
TOTAL 4,974,885$ 5,052,590$ 4,902,299$ 4,699,100$ 4,880,815$ -3.40% *
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Administration 10.50 10.50 9.50 7.50 7.50 -21.05%
Recreation**17.50 9.30 9.30 8.40 8.40 -9.68%
Special Facilities 45.50 2.00 1.00 - - -100.00%
Parks Operations 40.00 35.00 34.00 39.25 39.25 15.44%
Cemetery 19.50 15.50 13.50 7.00 7.00 -48.15%
TOTAL 133.00 72.30 67.30 62.15 62.15 -7.65% *
Service Level Adjustments One-Time Recurring Revenue*** Net Total
Revenue - Cemetery post-burial fee (cost recovery)-$ -$ (50,000)$ (50,000)$
Athletic field maintenance equipment (operations)59,776 - - 59,776
Playground/Court resurfacing/maintenance 100,000 - - 100,000
Texas Senior Games Competition (reimb with HOT funds)- 8,000 - 8,000
TAAF Games of Texas preliminary expenses (reimb HOT funds)10,000 - - 10,000
Parks and Recreation SLA TOTAL 169,776$ 8,000$ (50,000)$ 127,776$
* The decrease from the FY12 budget to the FY13 budget is due primarily to the departmental restructuring. More detail is included in the Budget Overview.
** In both FY11 and FY12, certain PARD positions were moved from the General Fund to the Recreation Fund
*** Revenue is not reflected on the financial portion of this schedule because this schedule only reflects the operations and maintenance budget and expenditures of the department.
63
PERFORMANCE MEASURES ‐ PARKS AND RECREATION DEPARTMENT
DEPARTMENT DESCRIPTION
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II and III
Measure: Effectiveness 94,640 96,603 96,921 98,171
Measure: Effectiveness 272.06 346.26 346.26 361.26
Measure: Effectiveness 232.63 316.31 316.31 316.31
Measure:Effectiveness 5.35 6.85 6.85 7
Measure: Effectiveness 52 52 52 54
Measure: Effectiveness 21 16 14 11
Measure: Effectiveness
Measure:Effectiveness 86 75 125 125
II
Measure:
Population Efficiency N/A N/A 6
Per Ea.
Program
Measure:Effectiveness N/A N/A 96% 90%
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II and III
Measure: Efficiency 1,000 1,000 1,000 1,032
Measure: Efficiency 52 52 52 55
Measure: Effectiveness 87% 90% 90% 92%
II and III
Measure: Effectiveness 15 15 13 16
Measure: Effectiveness 37 37 39 39
Measure: Effectiveness 858.7 858.7 826.77 835.85
Measure: Effectiveness 341.88 341.88 373.81 373.81
Measure: Effectiveness 97.63 97.63 97.63 106.71
II and III
Measure: Effectiveness 48 50 87 85
Measure: Effectiveness 38 25 38 40
II
Measure: Effectiveness 107 N/A 75 50
Measure: Efficiency 310 N/A 500 350
Measure: Efficiency N/A N/A 80 80
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
To Provide and Maintain Quality Parks, Facilities and Urban Landscaping
Quarterly
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. STRATEGIC GOAL:
Reporting Frequency:
Trend:
Quarterly
See Recreation Fund Performance Measures
# of Special Events &
Objective: Maintain 7 Acres of Parkland per
1000 Citizens
Objective: Conduct Citizen Satisfaction
Surveys
Type of
Measure
Population
Total # of Parks
# CIP Projects Completed
# Acres of Neighborhood
# Acres of Community Park Land
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
# of Horticulture Beds Maintained
# of Trees Planted
# of Trees Removed
# of Acres per 1,000 Citizens
Customer Overall Satisfaction
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
64
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
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 137 N/A 111 91
Measure:Effectiveness 3,267 N/A 3,104 2,969
Measure: Effectiveness 2,041 N/A 1,968 1,866
Measure:Effectiveness 643 N/A 581 506
II
Measure:Effectiveness 14 16 38 15
Measure:Effectiveness 82 87 140 135
Measure:Effectiveness 85 86 99 102
Measure:Effectiveness 0 32 48 70
Measure: Effectiveness 116 130 92 125
*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
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
Objective: Actual Acreage Maintained
Provide City Cemetery Spaces, Grounds Maintenance, and Customer Service
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Total Burials in all Cemeteries
# Columbarium Niches Sold
# Spaces Sold College Station
C# Spaces Sold in Memorial
C# Spaces Sold in Aggie Field of
Aggie Field of Honor Acreage
College Station Cemetery
Quarterly
65
City of College Station
Library
Department Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Library 1,061,581$ 1,071,654$ 1,071,654$ 1,006,091$ 1,013,116$ -5.46%
TOTAL 1,061,581$ 1,071,654$ 1,071,654$ 1,006,091$ 1,013,116$ -5.46%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits -$ -$ -$ -$ -$ N/A
Supplies 2,425 1,152 1,152 1,341 1,341 16.41%
Maintenance 1,951 1,900 2,484 1,900 1,900 0.00%
Purchased Services 1,022,311 1,028,602 1,028,018 962,850 962,850 -6.39%
Capital Outlay 34,894 40,000 40,000 40,000 47,025 17.56%
TOTAL 1,061,581$ 1,071,654$ 1,071,654$ 1,006,091$ 1,013,116$ -5.46%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Library - - - - - N/A
TOTAL - - - - - N/A
Service Level Adjustments One-Time Recurring Total
Software Replacement for Ringer Public Library 7,025$ -$ 7,025$
Library SLA TOTAL 7,025$ -$ 7,025$
66
PERFORMANCE MEASURES ‐ LIBRARY
DEPARTMENT DESCRIPTION
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Measure: Effectiveness N/A 90% N/A 90%
Measure: Effectiveness 4.61 5 3.15 5
II
Measure: Efficiency $10.96 $12.54 $8.19 $12.54
Measure: Efficiency 4.2 4.95 4.95 4.95
Measure: Efficiency 405,970 450,000 395,200 450,000
Measure: Efficiency 88,000 88,000 88,000 88,000
Measure: Efficiency 19,647 15,000 17,524 15,000
Measure: Efficiency 228,122 234,000 210,135 234,000
*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
Type of
Measure
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.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
= $1,071,654)
67
City Manager
Executive Director
Planning and Development Services
Assistant Director (DS)
Development
Coordination Building
Code
Enforcement
Northgate
Operations
Assistant Director
(CD & NS)
Planning
Neighborhood
Services
Community
Development
City Engineer
Transportation
Greenways
GIS
PLANNING & DEVELOPMENT
SERVICES
CITY OF COLLEGE STATION
68
City of College Station
Planning and Development Services
Department Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Administration 345,171$ 556,741$ 549,324$ 533,436$ 560,794$ 0.73%
Civil Engineering*712,195 781,422 755,756 787,745 785,977 0.58%
Building 480,719 527,780 509,786 519,188 519,665 -1.54%
Development Coordination 476,695 546,804 510,079 503,031 503,487 -7.92%
Code Enforcement 336,825 333,390 336,368 260,048 260,229 -21.94%
Planning 583,469 634,312 603,600 571,558 608,264 -4.11%
Neighborhood Services 82,930 90,927 88,719 88,085 88,161 -3.04%
Transportation 108,783 113,170 115,918 114,727 114,834 1.47%
Greenways 110,652 115,502 116,160 117,421 117,509 1.74%
Geographic Info. Services 59,949 69,839 71,321 70,800 70,857 1.46%
TOTAL 3,297,388$ 3,769,887$ 3,657,031$ 3,566,039$ 3,629,777$ -3.72%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 2,885,029$ 3,222,028$ 3,132,977$ 3,108,072$ 3,145,645$ -2.37%
Supplies 83,166 94,038 87,804 96,944 95,944 2.03%
Maintenance 36,308 45,452 44,777 45,567 45,567 0.25%
Purchased Services 292,885 408,369 391,473 315,456 342,621 -16.10%
Capital Outlay - - - - - N/A
TOTAL 3,297,388$ 3,769,887$ 3,657,031$ 3,566,039$ 3,629,777$ -3.72%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Administration 3.00 3.00 4.00 4.00 4.00 0.00%
Civil Engineering*- 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 9.00 9.50 8.50 8.50 -10.53%
Code Enforcement 7.00 6.00 5.00 4.00 4.00 -20.00%
Planning 8.50 8.25 7.50 7.50 8.00 6.67%
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 2.00 2.25 1.00 1.00 1.00 0.00%
TOTAL 39.50 47.50 46.00 44.00 44.50 -3.26%
* In FY11, the Civil Engineering Division moved from the Public Works Department to the Planning & Development Services Department.
Service Level Adjustments One-Time Recurring Total
Shift 25% of 2 CD Analysts from CD to GF -$ 36,160$ 36,160$
Reduction of 1 Engineering Division vehicle and fuel - (2,512) (2,512)
One-Time Funds for Accessibility for 1207 Texas 26,800 - 26,800
Planning and Development Services SLA Total 26,800$ 33,648$ 60,448$
69
PERFORMANCE MEASURES ‐ PLANNING & DEVELOPMENT SERVICES
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I
Effectiveness * * * Yes
Effectiveness *** Yes
I, II, III, IV, V, VI
Efficiency *** Yes
Efficiency *** Yes
Efficiency *** Yes
Efficiency *** Yes
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II, III, IV, V, VI
Effectiveness * * * 2
Effectiveness * * * 6
Efficiency * * * 75%
I, II, III, IV, V, VI
Effectiveness * * * 100.00%
Effectiveness * * * 90.00%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II, III, V
Effectiveness * * * 70
Effectiveness * * * $10 Million
Effectiveness * * * $15 Million
Effectiveness * * * 1,400
Effectiveness * * * 110
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
Valuation of development permits inspected
annually
Valuation of capital improvements inspected
annually
# of building permits issued annually
# of development projects approved annually
# of development permits issued annually
Completed annual update of Department
Service Plan
Type of
Measure
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.STRATEGIC GOAL:
Reporting Frequency:
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
Ensure all new construction is designed, built
and constructed in accordance with adopted
City codes
Review and inspect all construction and building activities to ensure safe construction practices through
the use of highly qualified professional staff
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Neighborhood, District, and Corridor Plans
Completed
Quarterly submittal of Department level
Performance Measures to P&DS
Management
% of plans completed by staff versus
consultant
STRATEGIC GOAL:
Reporting Frequency:
Trend:
# of plans being implemented
# of plans in progress
Develop, implement, and maintain community plans through the use of highly qualified professional staff
and strategic use of outside consulting assistance
Type of
Measure
70
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II, III
Efficiency * * * 85%
Efficiency * * * 90%
II, III
Effectiveness * * * Yes
I, II, III, IV, V
Effectiveness * * * 7
Effectiveness * * * 150
Efficiency * * * 50%
Efficiency * * * 90%
II, III, VI
Effectiveness * * * 10
Effectiveness * * * 5
Effectiveness * * * 200
Effectiveness * * * 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
% 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 Measurement
Assist individuals in securing and retaining
safe, affordable, decent housing in strong
neighborhoods
# of home buyers assisted
# 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
# of proactive cases initiated and resolved
within 30 days
Assist residential associations in addressing
neighborhood issues
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
STRATEGIC GOAL:Enable high quality and sustainable neighborhoods, natural environment, districts and corridors through
the actions of highly qualified professional staff
Reporting Frequency:
Trend:
71
City Manager
Executive Director
Business Services
Director
Assistant
Director
GIS
GIS
Coordinator
GIS
Technician
GIS Intern
E‐GOV
Business
Systems
Manager
Systems
Analyst
Microcomputer
Coordinator
Microcomputer
Specialist
MIS Network
Analyst
Network
Admin
Communications
Communications
Services
Coordinator
Senior
Communications
Technician
Communications
Technician
IT Support
Center
Mail
INFORMATION TECHNOLOGY
CITY OF COLLEGE STATION
72
City of College Station
Information Technology
Department Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Information Technology Administration 465,350$ 465,154$ 479,009$ 545,058$ 545,524$ 17.28%
E-Government 70,097 79,871 61,204 96,714 96,787 21.18%
Geographic Information Services 165,359 184,384 184,060 181,884 182,035 -1.27%
Mail 108,966 91,144 98,136 91,421 91,466 0.35%
Management Information Services 2,461,581 2,356,436 2,370,622 2,296,260 2,726,381 15.70%
Communication Services 629,466 805,636 766,946 769,526 769,864 -4.44%
TOTAL 3,900,819$ 3,982,625$ 3,959,977$ 3,980,863$ 4,412,057$ 10.78%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 2,244,398$ 2,246,460$ 2,232,967$ 2,220,353$ 2,222,665$ -1.06%
Supplies 272,011 278,934 270,191 263,353 263,353 -5.59%
Maintenance 886,599 933,815 940,377 943,298 961,298 2.94%
Purchased Services 361,347 467,366 460,952 499,280 499,280 6.83%
Capital Outlay 136,464 56,050 55,490 54,579 465,461 730.44%
TOTAL 3,900,819$ 3,982,625$ 3,959,977$ 3,980,863$ 4,412,057$ 10.78%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Information Technology Administration 5.00 5.00 5.00 5.00 5.00 0.00%
E-Government 2.00 1.00 1.00 1.00 1.00 0.00%
Geographic Information Services 2.50 2.50 2.25 2.25 2.25 0.00%
Mail 1.75 1.75 1.25 1.25 1.25 0.00%
Management Information Services 16.00 16.00 15.00 15.00 15.00 0.00%
Communication Services 6.00 6.00 6.00 5.00 5.00 -16.67%
TOTAL 33.25 32.25 30.50 29.50 29.50 -3.28%
Service Level Adjustments One-Time Recurring Total
Upgrade Microsoft applications (over 2 years FY13 & FY14)143,532$ -$ 143,532$
Human Resources recruiting module replacement maintenance cost - 18,000 18,000
Electronic Agenda Manager 63,050 - 63,050
Enterprise Resource Planning (ERP) System Upgrade / Replacement Study 103,550 - 103,550
New Identixx Fingerprint System 100,750 - 100,750
Information Technology SLA TOTAL 410,882$ 18,000$ 428,882$
73
PERFORMANCE MEASURES ‐ INFORMATION TECHNOLOGY
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Effectiveness ** ** ** 99.9%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II, IV, VI
Effectiveness ** ** ** 85%
Output ** **** 6,000
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II
Effectiveness ** **** 100.0%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II, III, IV, V
Efficiency ** **** $75,000
*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
STRATEGIC GOAL:
Type of
Measure
Provide great customer service to City Staff
Savings value (man-hours saved x salary)
STRATEGIC GOAL: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
Reporting Frequency:
Trend:
Tech Plan annually aligned with Council
Strategic Plan
The IT Department supports the Council's Strategic Initiatives by planning for aligned technology needs
among all City Departments.
Reporting Frequency:
Trend:
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
** New measure
Type of
Measure
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.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
The IT Department supports the delivery of Council's Strategic initiatives by providing support to City
staff for technical services
74
75
City Manager
Executive Director
Business Services
Assistant Finance
Director
Administration
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
76
City of College Station
Fiscal Services
Department Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Fiscal Administration* 548,416$ 310,624$ 320,781$ 247,008$ 247,238$ -20.41%
Accounting / Treasury Operations 656,742 749,599 676,837 491,696 492,062 -34.36%
Purchasing 317,247 339,637 316,742 318,671 319,000 -6.08%
Budget and Financial Reporting 360,876 411,212 410,734 698,022 698,638 69.90%
Municipal Court 966,510 1,090,851 1,018,356 1,068,450 1,069,375 -1.97%
Judiciary 147,132 152,710 160,880 163,531 163,699 7.20%
TOTAL 2,996,923$ 3,054,633$ 2,904,330$ 2,987,378$ 2,990,012$ -2.12%
EXPENDITURES BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 2,347,001$ 2,584,334$ 2,469,431$ 2,549,425$ 2,552,059$ -1.25%
Supplies 32,950 35,003 33,819 31,593 31,593 -9.74%
Maintenance 11,524 6,212 6,372 6,212 6,212 0.00%
Purchased Services*605,448 429,084 394,708 400,148 400,148 -6.74%
Capital Outlay - - - - - N/A
TOTAL 2,996,923$ 3,054,633$ 2,904,330$ 2,987,378$ 2,990,012$ -2.12%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Fiscal Administration 4.50 4.00 3.00 2.00 2.00 -33.33%
Accounting / Treasury Operations 9.00 8.00 8.00 6.00 6.00 -25.00%
Purchasing 4.00 4.00 4.00 4.00 4.00 0.00%
Budget and Financial Reporting 5.00 5.00 5.00 8.00 8.00 60.00%
Municipal Court 16.50 16.00 17.00 17.00 17.00 0.00%
Judiciary 1.50 1.50 1.50 1.50 1.50 0.00%
TOTAL 40.50 38.50 38.50 38.50 38.50 0.00%
*Appraisal District fees moved from Fiscal Services to General Fund Non-Departmental beginning in FY12.
77
PERFORMANCE MEASURES ‐ FISCAL SERVICES
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
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% 92% 95% 95%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I
Output 29,102 28,000 30,226 29,110
Output 24,113 27,000 28,887 26,667
Effectiveness 83% 96% 95% 92%
I, II
Output 4,563 3,995 3,427 4,000
Output 2,355 2,277 2,199 2,300
I
Effectiveness 100% 100% 40% 100%
Report collection, conviction, and statistical data
to appropriate State agencies
Monthly reports submitted to Office of Court
Administration on or before due date
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.STRATEGIC GOAL:
Reporting Frequency:
Trend:
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
MUNICIPAL COURT ensures compliance with all federal and state laws and local ordinances while
providing efficient, uniform and fair administration of Court business
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
78
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I
Efficiency 3% 3% 3%
Efficiency 3% 3% 3%
Efficiency 10% 13% 10%
Efficiency 25% 25% 20%
Efficiency 54% 57% 65%
I
Effectiveness 99.97% 99.95% 99.97% 99.95%
I
Efficiency 41,486 44,500 44,500 45,000
*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.
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.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
79
City Council
Internal Auditor City Manager's Office
Public Communications
& Marketing
Human Resources
City Secretary Legal
GENERAL GOVERNMENT
CITY OF COLLEGE STATION
80
City of College Station
General Government
Department Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Mayor & Council 32,610$ 30,276$ 30,509$ 45,346$ 33,347$ 10.14%
City Secretary’s Office 412,265 416,267 424,212 410,678 451,003 8.34%
Internal Auditor 119,935 177,379 165,442 198,086 198,289 11.79%
City Manager’s Office 773,897 909,284 901,332 881,211 882,142 -2.98%
Legal 926,568 944,591 951,561 943,002 943,902 -0.07%
Economic Development*504,898 - - - - N/A
Public Communications 626,685 700,806 706,981 658,548 659,039 -5.96%
Human Resources 629,997 659,587 658,621 551,691 586,689 -11.05%
TOTAL 4,026,855$ 3,838,190$ 3,838,658$ 3,688,562$ 3,754,411$ -2.18%
EXPENDITURES BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 3,370,820$ 3,132,706$ 3,166,214$ 3,105,827$ 3,109,175$ -0.75%
Supplies 160,775 160,703 151,864 151,336 151,336 -5.83%
Maintenance 19,656 6,417 3,370 3,492 3,492 -45.58%
Purchased Services 475,604 447,138 418,403 397,907 460,408 2.97%
Capital Outlay - 91,226 98,807 30,000 30,000 -67.11%
TOTAL 4,026,855$ 3,838,190$ 3,838,658$ 3,688,562$ 3,754,411$ -2.18%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Mayor & Council - - - - - N/A
City Secretary’s Office 5.00 5.00 5.50 5.50 5.50 0.00%
Internal Auditor 1.00 1.00 2.00 2.00 2.00 0.00%
City Manager’s Office 5.50 5.50 6.00 6.00 6.00 0.00%
Legal 10.00 9.00 9.00 9.00 9.00 0.00%
Economic Development*7.00 6.50 - - - N/A
Public Communications 6.50 6.50 6.00 5.00 5.00 -16.67%
Human Resources 6.00 6.00 6.00 6.00 6.00 0.00%
TOTAL 41.00 39.50 34.50 33.50 33.50 -2.90%
* The Economic Development Division was eliminated in FY12 and the function was reassigned to the City Manager's Division as part of a restructuring of the City's departments.
Service Level Adjustments One-Time Recurring Total
Mayor / Council Reinstate travel/training (removed as 1X in FY12)-$ 4,852$ 4,852$
City Secretary Election expense 40,000 - 40,000
Public Comm Reduce printing expense 17,472 (17,472) -
Human Resources Recruiting module replacement 9,500 - 9,500
Human Resources City Wide Training plan 25,000 - 25,000
General Government SLA TOTAL 91,972$ (12,620)$ 79,352$
81
PERFORMANCE MEASURES ‐ CITY SECRETARY'S OFFICE
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Efficiency 100% 100% 100% 100%
II
Efficiency 100% 100% 100% 100%
II
Efficiency ** ** ** 100%
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Output ** ** **
100%
Complete
II
Efficiency ** ** ** 100%
II
Efficiency ** ** ** 100%
Provide timely administrative support to the
Mayor and Council
Provide accurate transcription of City Council
meeting minutes that meet legal requirements
Type of
Measure
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.STRATEGIC GOAL:
Reporting Frequency:
Trend:
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
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.
Type of
Measure
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
82
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Efficiency ** ** ** 100%
II
Efficiency ** ** ** 100%
II
Output ** ** **
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
Timely process requests for Death
Certificates and Abstracts of Death to Voter
Registrar
Proper recordation and filing of birth and death records
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
** 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
% 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
83
PERFORMANCE MEASURES ‐ INTERNAL AUDITOR
DEPARTMENT DESCRIPTION
Quarterly
↓ below expections Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I Output ** ** 50% 100%
I Effectiveness ** ** 90% 100%
I Input ** ** 1.5 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
Type of
Measure
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.STRATEGIC GOAL:
Reporting Frequency:
Trend:Time spent on hiring addl auditor put
us a little behind, however, should
catch up now that the auditor has
started.
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
84
PERFORMANCE MEASURES ‐ PUBLIC COMMUNICATIONS
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Output ** ** 276 280
II
Effectiveness 97.14% 93% 93% 93%
Effectiveness Yes (2) ** Yes (1) Yes (2)
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Effectiveness ** ** Yes Yes
Effectiveness ** ** 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
** 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:
Expose a wide variety of audiences to city messaging.
Type of
Measure
Increase the amount of positive news
coverage about the City of College Station
Maintain a strong, effective working
relationship with local media
Type of
Measure
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 StationSTRATEGIC GOAL:
Reporting Frequency:
Trend:
85
PERFORMANCE MEASURES ‐ HUMAN RESOURCES
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Effectiveness ** **** Annual
II
Effectiveness ** **** Annual
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I
Output ** **** 12.00
Output ** **** 5.00
Output ** **** 0.50
Effectiveness ** **** reduce 10%
Effectiveness ** **** reduce 10%
Effectiveness ** **** reduce 10%
Effectiveness ** **** reduce 10%
Output ** **** 0.90
Output ** ****increase
10%
*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
# of claims investigated
Amount of restitution & subrogation revenue
collected
Safety council participation
# of lost-time days
# of property damage claims
# of claims against City
Reduce injury & property damage costs
** 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:Minimize the City's exposure to physical and financial loss through effective risk practices, including
safety training, hazard assessments, claim investigation & case management.
Reporting Frequency:
Trend:
Type of
Measure
Create safe behavior culture through
regulatory compliance, training & safe work
# of training classes facilitated
Prevent line-of-duty deaths, reduce work-
related injuries & property damage claims
# of work-related injuries
# of inspections conducted
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 workforceSTRATEGIC GOAL:
Reporting Frequency:
Trend:
86
87
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 FY13 tax rate to finance general governmental services, including
debt service, is 43.0687 cents per $100 of valuation. The approved FY13 debt service portion of the tax rate is 19.5635 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 anticipated to decrease in FY13 by 19.52% from the FY12 revised budget. The
majority of this is due to the defeasance of Certificates of Obligation (CO) debt in FY12. In FY12, Council approved the
defeasance of the FY09 debt that was originally issued for the purchase of land for a future convention center. As it is no
longer the intent of Council to build a convention center on the purchased property, the defeasance of the CO debt removed
the federal tax limitations that were placed on the use of the property. In FY12, funds in the amount of $2,921,317 were
transferred into the Debt Service Fund from the Hotel Tax Fund and the Chimney Hill Fund for the payment of the
defeasance. In FY13, no such transfer is budgeted.
For FY13, ad valorem taxes are projected to increase by 0.58%. Total revenues projected to pay on the City’s existing debt in
FY13 are estimated to be $11,741,371. Total expenditures out of the Debt Service Fund are estimated to be $12,042,517. Of
that total, budget for the General Obligation (GO) and CO debt service expenditure is $11,992,517. An additional $50,000 is
included for agent fees associated with issuing debt.
In November 2003, the citizens of College Station approved $38,405,000 in General Obligation Bond (GOB) authorization
for streets, traffic, police and fire station projects, and parks projects including the second phase of Veterans Park. In
November of 2008, voters approved $76,950,000 in future 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 FY12, $4,435,000 in General Obligation debt was issued. In FY13, it is projected that $11,425,000 in
General Obligation Bonds will be issued. These funds are estimated be used as follows:
$6,325,000 for Street and Transportation projects
$600,000 for Traffic Signals projects
$4,250,000 for Parks and Recreation projects
$250,000 for Facility projects
It is also anticipated that the City will issue $125,000 in Certificates of Obligation for General Government Capital projects.
This amount is for the design of the rehabilitation of Rock Prairie Road East from Bird Pond to W.D. Fitch Parkway. It is
anticipated that CO’s will be issued for this project in FY13 and FY14.
Each year, an analysis is done to determine what resources are needed and if refunding and call options are available and in
the best interest of the City. It is not known at this time whether refunding will be done in FY13.
The following section contains a schedule of requirements and a summary of requirements for all General Obligation Bonds
and Certificates of Obligation. The detailed information for each individual GOB and CO is found in Appendix H. The
schedule of requirements and the individual detailed information for all Utility Revenue Bonds are also found in Appendix H.
* The ratings are standard ratings of Moody’s and S&P. The highest rating available on S&P is AAA and the lowest “investment grade” debt issue is
BBB. In contrast, Moody’s highest rating is Aaa and the lowest “investment grade" is Bbb.
88
City of College Station
Debt Service
Fund Summary
##############
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12-FY13
Beginning Fund Balance 4,119,966$ 4,304,594$ 4,304,594$ 3,950,594$ 3,950,594$
REVENUES
Ad Valorem Taxes 11,968,277$ 11,623,526$ 11,623,526$ 11,691,371$ 11,691,371$ 0.58%
Investment Earnings 54,139 45,000 45,000 50,000 50,000 11.11%
Other 2,939 - - - - N/A
Transfers 222,519 2,921,317 2,921,317 - - -100.00%
Proceeds/Long Term Debt 12,422,234 - - - - N/A
Total Revenues 24,670,108$ 14,589,843$ 14,589,843$ 11,741,371$ 11,741,371$ -19.52%
Total Funds Available 28,790,074$ 18,894,437$ 18,894,437$ 15,691,965$ 15,691,965$ -16.95%
EXPENDITURES & TRANSFERS
Debt Service 11,783,736$ 12,035,742$ 12,189,743$ 11,992,517$ 11,992,517$ -0.36%
Agent Fees, Other Costs 379,174 44,221 50,000 50,000 50,000 13.07%
Advance Refunding 12,322,570 2,704,099 2,704,099 - - -100.00%
Total Operating Expenses/Transfers 24,485,480$ 14,784,062$ 14,943,842$ 12,042,517$ 12,042,517$ -18.54%
Increase in Fund Balance 184,628$ (194,219)$ (353,999)$ (301,146)$ (301,146)$
Measurement Focus Adjustment
Ending Fund Balance 4,304,594$ 4,110,375$ 3,950,594$ 3,649,448$ 3,649,448$
Ad Valorem
Taxes
99.57%
Investment
Earnings
0.43%
Debt Service Fund - Sources
Debt Service
99.58%
Agent Fees,
Other Costs
0.42%
Debt Service Fund - Uses
89
DEBT SERVICE
SUMMARY OF REQUIREMENTS
CERTIFICATES OF OBLIGATION & GENERAL OBLIGATION BONDS
ALL SERIES
FY 2012-2013
GENERAL OBLIGATION BONDS
ISSUE - PRINCIPAL
GENERAL
DEBT
ASSOCIATED
PARKING
ENTERPRISE
ASSOCIATED
ELECTRIC
FUND
ASSOCIATED
WATER FUND
ASSOCIATED
WASTE
WATER FUND
ASSOCIATED TOTAL
G.O. Series 2003 230,000 - - - - 230,000
G.O. Series 2004 895,000 - - - - 895,000
G.O. Series 2005 220,000 - - - - 220,000
G.O. Series 2006 265,000 - - - - 265,000
G.O. Series 2006 Refunding 1,430,000 - - - - 1,430,000
G.O. Series 2007 110,000 - - - - 110,000
G.O. Series 2008 305,000 - - - - 305,000
G.O. Series 2009 120,000 - - - - 120,000
G.O. Series 2009 Refunding 430,000 390,000 - - - 820,000
G.O. Series 2010 665,000 - - - - 665,000
G.O. Series 2010 Refunding 1,150,000 - 230,000 1,005,000 870,000 3,255,000
G.O. Series 2011 180,000 - - - - 180,000
G.O. Series 2012 910,000 - - - - 910,000
G.O. Series 2012 Refunding - - 285,000 15,000 510,000 810,000
TOTAL PRINCIPAL 6,910,000$ 390,000$ 515,000$ 1,020,000$ 1,380,000$ 10,215,000$
ISSUE - INTEREST
G.O. Series 2003 3,450 - - - - 3,450
G.O. Series 2004 17,900 - - - - 17,900
G.O. Series 2005 166,063 - - - - 166,063
G.O. Series 2006 240,528 - - - - 240,528
G.O. Series 2006 Refunding 325,450 - - - - 325,450
C.O. Series 2007 106,556 - - - - 106,556
G.O. Series 2008 309,194 - - - - 309,194
G.O. Series 2009 121,258 - - - - 121,258
G.O. Series 2009 Refunding 85,150 76,300 - - - 161,450
G.O. Series 2010 522,656 - - - - 522,656
G.O. Series 2010 Refunding 442,750 - 114,150 472,900 408,300 1,438,100
G.O. Series 2011 13,890 - - - - 13,890
G.O. Series 2012 157,917 - - - - 157,917
G.O. Series 2012 Refunding 367,961 - 296,809 742 150,050 815,562
TOTAL INTEREST 2,880,722$ 76,300$ 410,959$ 473,642$ 558,350$ 4,399,973$
TOTAL PAYMENT 9,790,722$ 1 466,300$ 2 925,959$ 2 1,493,642$ 2 1,938,350$ 2 14,614,973$
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.
CERTIFICATES OF OBLIGATION BONDS
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 2002 - - - - - - -
C.O. Series 2003A 40,000 - - - - - 40,000
C.O. Series 2004 - 225,000 - 190,000 - - 415,000
C.O. Series 2005 135,000 - - - 70,000 - 205,000
C.O. Series 2006 260,000 - - - 110,000 - 370,000
C.O. Series 2007 90,000 - - - 20,000 - 110,000
C.O. Series 2008 120,000 245,000 255,000 80,000 245,000 - 945,000
C.O. Series 2009 155,000 510,000 310,000 - 20,000 220,000 1,215,000
C.O. Series 2010 70,000 90,000 - 10,000 - - 170,000
C.O. Series 2011 - 160,000 - 105,000 - - 265,000
C.O. Series 2012 - 230,000 85,000 175,000 - - 490,000
TOTAL PRINCIPAL 870,000$ 1,460,000$ 650,000$ 560,000$ 465,000$ 220,000$ 4,225,000$
ISSUE - INTEREST
C.O. Series 2002 - - - - - - -
C.O. Series 2003A 640 - - - - - 640
C.O. Series 2004 - 4,500 - 3,800 - - 8,300
C.O. Series 2005 104,324 - - - 7,001 - 111,325
C.O. Series 2006 237,019 - - - 18,156 - 255,175
C.O. Series 2007 83,693 - - - 23,526 - 107,219
C.O. Series 2008 93,723 247,939 255,041 81,454 249,663 - 927,820
C. O. Series 2009 21,624 449,969 265,391 - 19,615 177,710 934,309
C. O. Series 2010 7,813 68,731 - 8,100 - - 84,644
C.O. Series 2011 - 125,470 81,913 - - 207,383
C.O. Series 2012 - 316,389 118,537 237,261 - - 672,187
TOTAL INTEREST 548,836$ 1,212,998$ 638,969$ 412,528$ 317,961$ 177,710$ 3,309,002$
TOTAL PAYMENT 1,418,836$ 1 2,672,998$ 2 1,288,969$ 2 972,528$ 2 782,961$ 1 397,710$ 3 7,534,002$
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. 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.
90
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY 13 8,245,000 3,747,517 11,992,517 96,510,000
FY 14 7,375,000 3,379,925 10,754,925 88,265,000
FY 15 7,455,000 3,104,831 10,559,831 80,890,000
FY 16 7,330,000 2,824,085 10,154,085 73,435,000
FY 17 7,420,000 2,534,280 9,954,280 66,105,000
FY 18 6,600,000 2,257,000 8,857,000 58,685,000
FY 19 5,805,000 2,007,142 7,812,142 52,085,000
FY 20 6,070,000 1,764,923 7,834,923 46,280,000
FY 21 5,140,000 1,533,669 6,673,669 40,210,000
FY 22 4,960,000 1,326,252 6,286,252 35,070,000
FY 23 5,210,000 1,115,095 6,325,095 30,110,000
FY 24 5,045,000 898,339 5,943,339 24,900,000
FY 25 4,850,000 690,727 5,540,727 19,855,000
FY 26 4,380,000 498,635 4,878,635 15,005,000
FY 27 3,465,000 338,246 3,803,246 10,625,000
FY 28 3,160,000 205,477 3,365,477 7,160,000
FY 29 1,880,000 107,724 1,987,724 4,000,000
FY 30 1,650,000 44,757 1,694,757 2,120,000
FY 31 230,000 12,281 242,281 470,000
FY 32 240,000 4,200 244,200 240,000
GOB & CO SERIES
ALL DEBT SERVICE FUND SUPPORTED
SCHEDULE OF REQUIREMENTS
DEBT SERVICE
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
FY 13FY 15FY 17FY 19FY 21FY 23FY 25FY 27FY 29FY 31DEBT SERVICE FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
91
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 $300,000 for FY13. Investment earnings of approximately $3,699 are also included in the FY13 approved
budget.
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. $305,000 is projected in the FY13 approved budget for cash assistance. This
includes expenditures in the amount of $250,000 for the Research Valley Partnership Texas A&M Institute for Pre-Clinical
Studies (TIPS). The total incentive payment will be $1,250,000 over five years ($250,000 per year) and will continue through
FY14.
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
FY13 budget includes $55,000 for this payment.
Organization FY12 Year
End Est.
FY13
Approved
RVP TIPS 250,000 250,000
Reynolds & Reynolds 55,000 55,000
Total $305,000 $305,000
Economic Development Cash Assistance
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.
Also included in the FY13 expenditure budget is $1,057 for maintenance expenditures related to the First Street property in
the Northgate District. Total approved expenditures for FY13 are $306,057.
92
City of College Station
Economic Development Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
BEGINNING BALANCE 1,754,418$ 1,127,666$ 1,127,666$ 684,966$ 684,966$
REVENUES
Operating transfers
General Fund 200,000$ 150,000$ 150,000$ 300,000$ 300,000$ 100.00%
Water Fund 12,500 - - - - N/A
Wastewater Fund 20,000 - - - - N/A
Sanitation Fund 12,500 - - - - N/A
Business Park Fund 250,000 112,150 112,150 - - -100.00%
Investment Earnings 9,844 16,000 5,638 3,699 3,699 -76.88%
Total Revenues 504,844$ 278,150$ 267,788$ 303,699$ 303,699$ 9.19%
Total Funds Available 2,259,262$ 1,405,816$ 1,395,454$ 988,665$ 988,665$ -29.67%
EXPENDITURES & TRANSFERS
Cash Assistance 295,000$ 398,900$ 305,000$ 305,000$ 305,000$ -23.54%
Other 628,586 4,554 5,857 1,057 1,057 -76.79%
Transfers Out - 250,000 250,000 - - -100.00%
Professional Services 206,174 149,348 149,631 - - -100.00%
Total Operating Expenses & Xfers 1,129,760$ 802,802$ 710,488$ 306,057$ 306,057$ -61.88%
Increase/Decrease in Fund Balance (624,916)$ (524,652)$ (442,700)$ (2,358)$ (2,358)$ -99.55%
Measurement Focus Adjustment (1,836)$
Ending Fund Balance 1,127,666$ 603,014$ 684,966$ 682,608$ 682,608$
Cash
Assistance
99.65%
Other
0.35%
Economic Development Fund - Uses
General Fund
98.78%
Investment
Earnings
1.22%
Economic Development Fund - Sources
93
City of College Station
Efficiency Time Payment Fee Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Beginning Fund Balance 33,136$ 41,185$ 41,185$ 49,214$ 49,214$
REVENUES
Efficiency Time Payment Fees 7,893$ 7,750$ 7,827$ 7,905$ 7,905$ 2.00%
Interest Earnings 200 212 202 200 200 -5.66%
Total Revenues 8,093$ 7,962$ 8,029$ 8,105$ 8,105$ 1.80%
Total Funds Available 41,229$ 49,147$ 49,214$ 57,319$ 57,319$
EXPENDITURES
Operating Expenditures -$ -$ -$ 4,000$ 47,500$ N/A
Total Expenditures -$ -$ -$ 4,000$ 47,500$ N/A
Increase (Decrease) in Fund Balance 8,093$ 7,962$ 8,029$ 4,105$ (39,395)$ -594.79%
Measurement Focus Adjustment (44)$
Ending Fund Balance 41,185$ 49,147$ 49,214$ 53,319$ 9,819$
Efficiency Time Payment Fee Fund ‐
Sources
Operating
Expenditures
Efficiency Time Payment Fee Fund ‐Uses
Efficiency
Time
Payment
Fees
97.53%
Interest
Earnings
2.47%
The Efficiency Time Payment Fee can be used for the purpose of improving the efficiency of the administration of justice in
College Station. Approved revenues in FY13 total $8,105. The majority of approved expenditures for this fund in FY13 are
through an SLA for the purchase of License Plate Recognition hardware and software for City Marshal vehicles in the amount of
$43,500. The remaining $4,000 in approved expenditures is for the printing and distribution of collection notices, as well as for
the purchase of software to interface with TxDOT information. The FY13 ending fund balance in this fund is expected to
decrease 80% when compared to the FY12 ending fund balance primarily due to the one-time expenditure in FY13 for the
License Plate Recognition hardware and software.
100.00%
94
95
Chimney Hill Fund
The Chimney Hill Fund accounts for revenues and expenditures related to the City’s Chimney Hill property.
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 $430,825 in FY13. 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 $7,000. The total approved FY13 revenue budget is $437,825.
Approved expenditures in the Chimney Hill fund include $80,000 for facilities maintenance in FY13. This includes funds for
utilities, street, and building maintenance costs of the Chimney Hill property. Property taxes paid out of this fund are
anticipated to be $45,000. In addition, a one-time transfer in the amount of $600,000 to the Electric Fund is included in the
FY13 budget. These funds are from Certificates of Obligation (COs) issued in 2009 for the design of a new convention center
project. As this project will not occur, this debt will be transferred to the Electric Fund to be used in lieu of the issuance
additional debt in that fund.
The FY13 estimated ending fund balance is anticipated to decrease 16.68% when compared to the FY12 estimated ending
fund balance. This is a result of the aforementioned transfer of the CO debt to the Electric Fund.
96
City of College Station
Chimney Hill Fund
Fund Summary
10/29/2012 12:18
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
BEGINNING BALANCE 1,563,332$ 1,793,452$ 1,793,452$ 1,721,826$ 1,721,826$
REVENUES
Rents and Royalties 429,661$ 423,890$ 454,363$ 430,825$ 430,825$ 1.64%
Investment Earnings 9,434 9,000 7,331 7,000 7,000 -22.22%
Total Revenues 439,095$ 432,890$ 461,694$ 437,825$ 437,825$ 1.14%
Total Funds Available 2,002,427$ 2,226,342$ 2,255,146$ 2,159,651$ 2,159,651$ -3.00%
EXPENDITURES & TRANSFERS
Facilities Maintenance 157,185$ 80,000$ 65,000$ 80,000$ 80,000$ 0.00%
Property Taxes 44,882 45,000 45,000 45,000 45,000 0.00%
Transfers Out - - - 600,000 600,000 N/A
Fiscal Agents Fees 50 - - - - N/A
Debt Service - 423,320 423,320 - - -100.00%
Total Operating Expenses & Xfers 202,117$ 548,320$ 533,320$ 725,000$ 725,000$ 32.22%
Increase/Decrease in Fund Balance 236,978$ (115,430)$ (71,626)$ (287,175)$ (287,175)$ 148.79%
Measurement Focus Adjustment (6,858)
Ending Fund Balance 1,793,452$ 1,678,022$ 1,721,826$ 1,434,651$ 1,434,651$
Rents and
Royalties
98.40%
Investment
Earnings
1.60%
Chimney Hill Fund - Sources
Facilities
Maintenance
11.03%
Property
Taxes
6.21%
Transfers
Out
82.76%
Chimney Hill Fund - Uses
97
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
November 2003, the citizens of College Station approved $38,405,000 in GOB authorization for street, traffic, police and fire
station projects, the City Center project, and parks projects including the second phase of Veterans Park. A small amount of
the 03 GOB debt remains to be issued.
In FY12, the City issued $4,435,000 in GOB debt for various General Government capital projects. Of this, $4,260,000 was
issued for street, traffic and sidewalk projects. This included $440,000 in Oversized Participation (OP). These funds were
authorized as part of the 03 GOB and can be used for street and transportation projects throughout the City. Generally, these
funds are used toward building increased capacity into the streets that are being constructed by developers. As there are no
immediate OP projects for which these funds are needed, it is anticipated that these funds will be used on a project for which
funding has not yet been identified. The project on which it is expected these funds be used is the design of U-Turns at State
Highway 6 and FM 60. Also included in the FY12 GOB debt issue was $990,000 of the remaining Barron Road Widening
Phase II authorization. These funds will be used on the Bird Pond Rehabilitation project and the design of the Rock Prairie
Road Bridge Widening project. An additional $500,000 was issued for the extension of Jones Butler. $500,000 was issued for
the Health Science Center Parkway design which is a component of the Bio-Corridor project. $630,000 was issued for the
purchase of right-of-way along Rock Prairie Road West. $250,000 was issued for the University Drive Pedestrian
Improvements Phase II project and $100,000 was issued for the Lick Creek Hike and Bike Trail project. In addition,
$200,000 was issued for sidewalk projects. These funds will be used for sidewalks on Dexter Avenue. An additional
$650,000 was issued for traffic signal projects. Finally, $175,000 of GOB was issued for Parks and Recreation project. This
included $100,000 for the construction of a trail in Lick Creek Park and $75,000 for an initial engineering of the Lincoln
Center Addition.
The FY13 Approved Budget includes the projected issuance of $11,425,000 in GOs. Included is $6,925,000 for street,
sidewalk, traffic and transportation projects. This includes $2,375,000 projected to be used toward the construction of the
Jones Butler extension. This project includes the design and construction of a major collector from the intersection of Luther
Street & Jones-Butler to the intersection of George Bush & Penberthy Road. An additional $600,000 has been included for
new traffic signal projects throughout the City. An estimated $2,000,000 is projected to be issued for the Health Science
Center Parkway projects. These funds will come 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. $600,000 is projected to be used toward the design of the Barron Road East/Lakeway project which will extend Barron
Road from State Highway 6 East at the existing Barron Road to a future intersection with the extension of Lakeway Drive. It
is estimated that $700,000 will be issued for the design work related to the Lick Creek Hike and Bike Trail. Finally, $650,000
is projected 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.
98
GOB debt in the amount of $4,250,000 is projected for Parks and Recreation projects. An estimated $480,000 is projected to
be issued for the Creek View Neighborhood Park construction. $220,000 is included for the purchase of land for
neighborhood parks. $305,000 is projected for the design of the Lincoln Center Addition. $1,645,000 has been projected for
the East District Maintenance Shop Replacement. These funds will be used to replace the existing shop. Finally, $1,600,000
is included for design and construction work on 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.
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 5 years, at the recommendation of the City’s financial advisors, the City has issued CO’s in lieu of
Utility Revenue Bonds, for the Electric, Water and Wastewater utilities.
In FY12, the City did not issue any CO debt for General Government projects. $17,000,000 in CO debt was issued in FY12
for Utility projects. Prior to FY08, Utility Revenue Bond 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. $8,000,000 was issued for Electric projects,
$3,000,000 for Water projects and $6,000,000 for Wastewater projects. In addition, $215,000 was issued to cover debt
issuance costs.
The FY13 Approved Budget includes the issuance of $125,000 in CO debt for General Government projects. This amount is
for the design of the rehabilitation of Rock Prairie Road from Bird Pond to W.D. Fitch Parkway. It is anticipated that the
construction of this project will be funded with additional CO’s issued in FY14.
In addition, it is anticipated that CO’s will be issued in FY13 for Utility capital projects. Funds in the amount of $11,125,000
are projected to be issued for Electric capital projects, $3,900,000 is projected for Water capital projects and $8,250,000 is
projected for Wastewater capital projects.
GOVERNMENTAL CAPITAL PROJECTS
Below are descriptions of the governmental capital projects included in the FY13 Approved Budget. The funds expended on
these projects are considered significant and nonroutine.
STREETS, TRAFFIC, SIDEWALKS AND TRAIL CAPITAL PROJECTS
Street Rehabilitation Projects
In FY13, funds in the amount of $1,614,158 are estimated for the Bird Pond Rehabilitation project. This project is for the
rehabilitation of Bird Pond Road from the city limits to Rock Prairie Road. Funding for this project will come from the
authorization related to the Barron Road Widening Phase II project. The construction of Barron Road Widening Phase II is
complete and came in well below the amount authorized through the GOB. An additional rehabilitation project included in
the FY13 Approved Budget is the Cooner Street Rehabilitation project. This project includes the rehabilitation of paving
and water and wastewater lines along Cooner Street. The project may include concrete 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. $100,000 is estimated in FY13 for the design of the Rehabilitation of Rock Prairie Road from Bird
Pond to W.D. Fitch Parkway. This project is for the pavement rehabilitation of two sections of Rock Prairie Road between
Bird Pond Road 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 proposed that this project be funded with CO’s issued in FY13 and FY14. Finally,
$125,000 is included for Improvements on Royder/Live Oak in connection with the annexation of Wellborn. Several
streets in this vicinity will be improved. The funding for this project will come from funds transferred into the Streets Capital
Fund from the General Fund.
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Street Extension Projects
$8,995,372 is the estimated expenditure included for various street extension and widening projects. Included in this is an
estimate of $318,510 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, $218,510 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 $2,536,000 will be spent 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 may include an equestrian crossing. An additional $3,696,609 is projected in FY13 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 reconstruction of the
existing two lane roadway west of Traditions Drive, the connection to SH 47 and the reconstruction of the Traditions Drive
intersection. Phase 2A includes the reconstruction 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
will come 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 will come from the Victoria Avenue Extension project which is also complete and came in under budget. Also
included in the FY13 estimate for the Bio-Corridor projects is $472,500 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. Funds for
Phase 1A will come from the General Fund as debt cannot be used for this reimbursement.
The FY13 estimate includes $1,444,998 for several projects along Rock Prairie Road. $611,812 is included for the continuing
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. $311,937 is the projected FY13 expenditure for the Rock Prairie Road West Right-of-Way project.
This project includes the purchase of additional right-of-way from State Highway 6 to just past the Longmire/Rock Prairie
Road intersection to provide for the future widening of that section of Rock Prairie Road. The design for the construction of
Widening of Rock Prairie Road West is also estimated for FY13 with construction anticipated for 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 will come from the balance of the Victoria Avenue Extension project, a portion from the
balance of the Tauber and Stasney Rehabilitation project and it is proposed that the remaining portion come from CO’s
projected to be issued in FY14. Funds have also been estimated for the design of the Rock Prairie Road Bridge Widening
project. The City of College Station will design the bridge widening and TxDOT will construct the project. 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 will be 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. Design began late FY11 with construction
estimated to begin in FY13.
Finally, $899,255 is included 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 $91,562 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 FY13. In addition, funds have been included in the approved 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
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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 for this project will come from a portion the balance of the Discovery Drive Extension project, which is
complete and came in under budget. The remaining budget will come from debt that has been issued for Oversized
Participation (OP). These funds were authorized as part of the 03 GOB and can be used for street and transportation projects
throughout the City. Generally, these funds are used toward building increased capacity into the streets that are being
constructed by developers. As there are no immediate OP projects for which these funds are needed, these funds will be used
on a project for which funding has not yet been identified. If the need arises for OP funds in excess of the balance of OP
funds available, the issue of CO debt will be considered. 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 will come from the balance of the Discovery Drive Extension project and a portion will come from the remaining
unallocated Barron Road Widening Phase II authorization.
Traffic Projects
The FY13 Approved Budget includes an estimated $1,043,830 for traffic projects throughout the City. This includes
$250,000 for the construction of a new traffic signal at the intersection of Wellborn and F&B. Also included is $406,294
for the completion of a signal at the intersection of State Highway 30 and Copperfield and $150,000 is included for 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. Also included in the estimated expenditures for traffic projects is $200,000 for future
signal projects that may be needed in FY13. Finally, $37,536 is included for traffic signal communication projects. These
projects support traffic signal connectivity as well as other City data and voice services.
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. A number of sidewalk
and trail projects have been included in the FY13 Approved Budget. An estimated $158,716 is included in FY13 for the
completion of Sidewalks on Lincoln Avenue. This project is for the construction of sidewalks on the north side of Lincoln
Avenue extending from Avenue A to University Drive. $208,919 is estimated to be spent on the completion of Phase II of
the Hike and Bike Trail Completion project. This project will continue the 10 foot wide multi-use trail from Welsh
Avenue to the Campus Village trail to the west. The trail will also be extended from the northern connection of the Campus
Village Trail through Southwest Park as part of the Southwest Park development. In addition, $97,000 is estimated to be
spent toward the completion of the Hike and Bike Trail through Southwest Park. This project is for the construction of a
10 foot wide hike and bike trail through Southwest Park. The budget for this portion of the project will come from budget
balance remaining in the Hike and Bike Trail – Longmire Improvements project. Funds are also budgeted in the Parks and
Recreation Capital Fund for the completion of the trail through Southwest Park. These two hike and bike trail projects will
provide a continuous trail from Texas Avenue to Southwest Parkway. $762,000 is projected to be used toward the
construction of the Lick Creek Hike and Bike Trail. This project is for the construction of approximately three miles of
hike and bike trails along Lick Creek between Westfield Park and Lick Creek Park. The trails will connect residential
neighborhoods and CSISD property. An estimated $784,000 will 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 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. Finally, funds in the amount of $188,524 are estimated for the completion of the
construction of the College Main Plaza Improvements. This project is for the construction of a pedestrian plaza with bike
lane from University Drive to Patricia Street. In addition, intersection improvements will be made along Lodge Street and
Patricia Street. Funding for this project came from several sources. A portion came from the balance of the Discovery Drive
project, which is complete and came in under budget. The balance of the budget came from Certificates of Obligation (CO’s)
issued in prior years for the Police Station Improvements project ($208,707) and the completion of the 2nd floor of the
Municipal Court building ($18,376). Use of these funds was limited to certain types of projects, but they could be used for
the College Main Plaza Improvements project.
PARKS AND RECREATION CAPITAL PROJECTS
In FY13, expenditures in the amount of $4,390,276 are estimated for Parks and Recreation capital improvement projects.
Included is $116,765 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
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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 of $488,226 is included in the approved budget for the construction of Creek View Park. This
park is adjacent to Creek View Elementary and planned improvements may include a playground, picnic pavilion, lighting,
bridges, landscaping, practice ball fields and sidewalks. Funds in the amount of $289,001 are estimated 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 advance of development. An estimated $100,000 is included for the Lick
Creek Park Iron Bridge Trail Completion and an additional $76,020 is included for the Lick Creek Park Raccoon Run
Trail. A grant has been received from the Texas Parks and Wildlife Commission (TPWC) for the completion of the Lick
Creek Iron Bridge Trail. The grant requires 20% matching funds toward the project. Bond funds authorized as part of the 08
GOB will be used to initially pay for the project, as well as to pay for the City’s matching portion of the project. The funds
received from the TPWC for the Iron Bridge Trail expenditure reimbursement will then be used for the Raccoon Run Trail
project. These projects will result in the construction of compacted gravel trails over the existing dirt trails in Lick Creek
Park. In addition, $305,000 has been included for the design of the Lincoln Center Addition. This project is for the
expansion of the Lincoln Center building. $1,427,922 has been included for the construction 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. Finally, funds in the amount of $1,587,342 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 a nature center for visitors who want to learn more about the park.
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. Estimated expenditures
for public facility projects in FY13 include $215,149 for initial planning related to the Library Expansion project. These
funds will be used to determine how to best use the funds authorized for the Library Expansion project. In addition, $20,000
is included for the purchase of library books. The funds for the purchase of these books come from donations collected for
this purpose.
The FY13 Approved Budget also includes a projected expenditure of $810,134 for technology projects. Included is $78,427
for the completion of the Wireless Infrastructure project. This project will allow the use of Wireless Fidelity (WiFi), by city
employees in selected areas of the city, both internal to buildings and externally in designated "hot zones." The project is
expected to be completed in FY13. $55,000 is also included 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. $125,000 has been estimated in FY13 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
$210,168 has been included in the approved budget for the engineering work related to the 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 $1,250,000 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. Finally, CO debt in the amount of $540,000 is proposed to be issued
FY14 for the remaining needed budget. Also included in the approved technology projects is the implementation of a Time
Keeping System. This project is for the implementation of an Electronic Time Keeping System at the City. The funding for
this project will come from funds transferred into the Facilities and Technology Capital Fund from the General Fund.
ADDITIONAL O&M COSTS
The FY13 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
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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 FY13 Approved Budget includes $62,688 for new O&M costs related to General Government CIP projects that were
completed or are anticipated to be completed in FY12 or that are anticipated to be completed in FY13. Street projects for
which O&M budget has been included in the approved budget include Barron Road Widening Phase II, Tauber and Stasney
Rehabilitation, Victoria Avenue Extension and Royder Road. Budget has also been included for a number of traffic signal
projects, such as the Signal at SH30 and Copperfield and the Signal at Wellborn and F&B. Budget has also been included in
the approved budget for water utility costs related to landscaping on Wellborn Road.
Also included in the FY13 Approved Budget is budget for the O&M costs associated with several Parks and Recreation
capital projects. These include Emerald Forest Park, Georgie K. Fitch Park and University Park. In addition, budget has been
included for the new Concession facility at Beachy Central Park and for the trail projects at Lick Creek Park.
Funds have also been included in the FY13 Approved Budget for O&M costs related to the opening of Fire Station #6. This
includes budget for an ambulance crew (nine personnel) and an engine crew (nine personnel) as well as budget for various
supplies, maintenance and utility costs. The budgeting for Fire Station #6 began in FY11 in an effort to have the personnel on
staff and trained in time for the opening of Fire Station #6, which is estimated for late 2012.
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.
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GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 11 - 12 FY 12 - 13
NUMBER AMOUNT THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:13,578,973 10,612,785
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (03 GOB)440,000 -
GENERAL OBLIGATION BONDS (08 GOB)4,890,000 6,925,000
CERTIFICATES OF OBLIGATIONS - 125,000
INTRAGOVERNMENTAL TRANSFERS 382,083 1,518,134
INTERGOVERNMENTAL TRANSFERS 300,000 -
INVESTMENT EARNINGS 25,000 65,000
OTHER 100,000 100,000
SUBTOTAL ADDITIONAL RESOURCES 6,137,083$ 8,733,134$
TOTAL RESOURCES AVAILABLE 19,716,056$ 19,345,919$
STREET REHABILITATION PROJECTS
3 BIRD POND ROAD REHABILITATION ST1112 1,800,000 1,800,000 - -
1/3 COONER STREET REHAB ST1201 1,203,000 127,366 164,000 911,634
4 ROCK PRAIRIE RD E REHAB (BIRD POND TO FITCH)ST1301 2,055,000 - - 125,000
4 LUTHER STREET REHABILITATION TBD 2,250,000 - - -
4 MUNSON STREET REHABILITATION TBD 1,450,000 - - -
* ROYDER/LIVE OAK IMPROVEMENTS ST1302 125,000 - - 125,000
CLOSED PROJECTS
SUBTOTAL 1,927,366$ 164,000$ 1,161,634$
STREET EXTENSION PROJECTS
2 OVERSIZE PARTICIPATION (OP)ST0519 218,510 218,510 - -
** OP (HOLLEMAN ASSESSMENT)ST1204 500,000 - 100,000 -
3 JONES BUTLER (PENBERTHY) EXTENSION ST0905 3,331,118 3,331,118 - -
3 HEALTH SCIENCE CENTER PARKWAY - PH 1B ST1205 2,310,109 - 2,310,109 -
*** HSC PARKWAY COB REIMB for PH 1A ST1303 472,500 - - 472,500
3 HEALTH SCIENCE CENTER PARKWAY - PH 2A ST1210 1,192,000 1,002,109 189,891 -
ROCK PRAIRIE ROAD PROJECTS -
2 ROCK PRAIRIE RD EAST - DESIGN & ROW ST0417 2,969,000 2,969,000 - -
3 ROCK PRAIRIE RD WEST ROW ST1025 740,000 115,000 250,000 375,000
4 ROCK PRAIRIE ROAD WEST WIDENING ST1304 2,407,427 - - 427,427
3 ROCK PRAIRIE RD BRIDGE WIDENING DESIGN ST1118 567,000 567,000 - -
BARRON ROAD PROJECTS -
3 BARRON ROAD EAST/LAKEWAY ST1101 15,135,000 210,000 1,100,000 -
**** CLOSED PROJECTS - -
SUBTOTAL 8,412,737$ 3,950,000$ 1,274,927$
BUDGET APPROPRIATIONS
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GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES FY 10-11 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 ACTUAL FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18
21,886,547 13,578,973 10,612,785 2,715,272 848,443 540,443 327,455 109,955
- 440,000 - - - - - -
700,000 3,820,000 6,925,000 6,215,000 9,200,000 6,085,000 4,000,000 -
5,000 - 125,000 4,320,000 3,260,000 - - -
- 382,083 1,518,134 - - - - -
460,500 300,000 - - - - - -
85,657 100,000 65,000 20,000 10,000 5,000 2,500 2,500
101,990 100,000 100,000 100,000 100,000 44,210 - -
1,353,147$ 5,142,083$ 8,733,134$ 10,655,000$ 12,570,000$ 6,134,210$ 4,002,500$ 2,500$
23,239,694$ 18,721,056$ 19,345,919$ 13,370,272$ 13,418,443$ 6,674,653$ 4,329,955$ 112,455$
- 24,121 161,721 1,614,158 - - - - -
- - 126,806 1,076,194 - - - - -
- - - 100,000 1,955,000 - - - -
- - - - 205,000 2,045,000 - - -
- - - - 205,000 1,245,000 - - -
- - - 125,000 - - - - -
1,401,918 609,015
-$ 1,426,039$ 897,542$ 2,915,352$ 2,365,000$ 3,290,000$ -$ -$ -$
- - - 218,510
- - - 100,000 100,000 100,000 100,000 100,000 -
66,458 176,932 232,000 2,536,000 319,728 - - - -
- - 164,000 2,146,109 - - - - -
- - - 472,500 - - - - -
- - 114,000 1,078,000 - - - - -
751,633 76,091 611,812 611,812 917,652 - - - -
34,721 46,406 346,936 311,937 - - - -
- - 324,889 2,082,538 - - - -
- 629 196,360 196,360 173,651 - - - -
- 6,745 94,000 899,255 - 4,600,000 5,535,000 4,000,000 -
4,794,139 3,134,111 100,000
852,812$ 5,100,941$ 4,893,219$ 8,995,372$ 3,593,569$ 4,700,000$ 5,635,000$ 4,100,000$ -$
PROJECTED EXPENDITURES
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GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 11 - 12 FY 12 - 13
NUMBER AMOUNT THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
STREET TXDOT PROJECTS
5 WELLBORN WIDENING REIMBURSEMENT ST0510 780,633 780,633 - -
5 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$
TRAFFIC PROJECTS
2 TRAFFIC SYSTEM SAFETY IMPR.ST0511 11,703 11,703 - -
3 NEW TRAFFIC SIGNAL PROJECTS (2008 GOB)ST1027 1,602,198 40,698 - 580,000
3 SIGNAL @ WELLBORN/F&B ST1031 250,000 250,000 - -
2/3 SIGNAL @ SH30/COPPERFIELD ST1106 777,000 777,000 - -
3 INTERSECTION IMP @2818/FM 60 ST1207 380,000 - - -
3 SIGNAL UPGRADE - RIO GRANDE @ 2818 ST1307 150,000 - - -
2 TRAFFIC SIGNAL COMMUNICATIONS ST0411 65,091 65,091 - -
CLOSED PROJECTS
SUBTOTAL 1,144,492$ -$ 580,000$
SIDEWALKS & TRAILS
5 MISC. BIKE TRAILS - BIKE LOOP COMPLETION ST9803 80,828 80,828 - -
2/3 LINCOLN SIDEWALKS ST0910 283,285 283,285 - -
3 DEXTER SIDEWALKS ST1208 200,000 - 200,000 -
3 HIKE AND BIKE TRAIL COMPLETION PHASE II ST1103 379,024 379,024 - -
2 HIKE AND BIKE TRAIL - SOUTHWEST PARK ST1213 97,000 97,000 - -
3 LICK CREEK HIKE AND BIKE TRAIL ST1104 4,410,000 100,000 563,000 3,747,000
3 UNIVERSITY DR PEDESTRIAN IMP Ph II ST1206 7,055,000 - 829,500 662,500
5 COLLEGE MAIN PLAZA IMPROVEMENTS ST1113 692,000 692,000 - -
CLOSED PROJECTS
SUBTOTAL 1,632,137$ 1,592,500$ 4,409,500$
CAPITAL PROJECTS SUBTOTAL 13,897,365$ 5,706,500$ 8,266,061$
6 OTHER - 135,000
DEBT ISSUANCE COSTS 35,000 45,000
GENERAL & ADMIN. CHARGES 368,924 342,132
TOTAL EXPENDITURES 6,110,424$ 8,788,193$
Measurement Focus Adjustment
ENDING FUND BALANCE:13,605,632$ 10,557,726$
Royder/Live Oak Improvements funded with General Funds to be transferred in to the Streets Capital Projects Fund in FY13.
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 to be transferred in to the Streets Capital Projects Fund in FY13.
FY13 Closed Projects includes balance of ST0804 ($6,021) - Discovery Drive Extension and balance of ST1026 ($100,000) - Barron Road Widening Phase II.
Funded through CDBG Funds.
Indicates projects funded through 2003 G.O. Bond Authorization
Indicates projects funded through 2008 G.O. Bond Authorization
Funded with Certificates of Obligation (CO) debt or a combination of CO debt and budget balance from closed projects
Funded with budget balance from closed projects
FY13 appropriation and estimate reflect funds received from The Med to be used toward the future extension of Normand Drive.
*
**
4
5
6
***
****
1
2
3
106
GENERAL GOVERNMENT
STREETS, TRAFFIC, SIDEWALKS, AND TRAILS CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES FY 10-11 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 ACTUAL FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18
PROJECTED EXPENDITURES
453,680 235,391 - 91,562 - - - - -
- - - 600,000 - - - - -
- - - 240,000 - - - - -
373,817 3,875
453,680$ 609,208$ -$ 935,437$ -$ -$ -$ -$ -$
- - 11,703 - - - - - -
- - 200,000 220,000 600,000 582,198 - -
- - - 250,000 - - - - -
- 451 370,255 406,294 - - - - -
- - - - 380,000 - - - -
- - - 150,000 - - - - -
27,555 - - 37,536 - - - - -
314,389 266,908 - - - - - -
27,555$ 314,840$ 648,866$ 1,043,830$ 600,000$ 600,000$ 582,198$ -$ -$
59,063 21,415 350 - - - - - -
336 33,781 90,452 158,716 - - - - -
- - 200,000 - - - - - -
- 24,605 145,500 208,919 - - - - -
- - - 97,000 - - - - -
- 6,647 148,093 762,000 3,493,260 - - - -
- - 128,000 784,000 2,155,000 3,988,000 - - -
- 28,956 474,520 188,524 - - - - -
833,960 97,805 19,364 - - - - -
59,399$ 949,362$ 1,284,720$ 2,218,523$ 5,648,260$ 3,988,000$ -$ -$ -$
1,393,446$ 8,400,389$ 7,724,348$ 16,108,514$ 12,206,829$ 12,578,000$ 6,217,198$ 4,100,000$ -$
784,190 - 135,000 - - - - -
5,022 15,000 45,000 40,000 50,000 30,000 20,000 -
377,517 368,924 342,132 275,000 250,000 100,000 100,000 100,000
9,567,119$ 8,108,272$ 16,630,646$ 12,521,829$ 12,878,000$ 6,347,198$ 4,220,000$ 100,000$
(93,602)
13,578,973$ 10,612,785$ 2,715,272$ 848,443$ 540,443$ 327,455$ 109,955$ 12,455$
107
GENERAL GOVERNMENT
PARKS AND RECREATION PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 11 - 12 FY 12 - 13
NUMBER AMOUNT THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:$1,863,949 $496,964
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (2003 GOB)- -
GENERAL OBLIGATION BONDS (2008 GOB)2,715,000 4,250,000
CERTIFICATES OF OBLIGATIONS - -
INTERGOVERNMENTAL TRANSFERS - 76,020
INTRAGOVERNMENTAL TRANSFERS - -
INVESTMENT EARNINGS 15,000 5,000
OTHER 81,600 76,500
SUBTOTAL ADDITIONAL RESOURCES $2,811,600 $4,407,520
TOTAL RESOURCES AVAILABLE $4,675,549 $4,904,484
PARK PROJECTS
*FIELD REDEVELOPMENT PK0300 ANNUAL - 68,384 86,772
1 CREEK VIEW NEIGHBORHOOD PARK PK0906 515,000 515,000 - -
1 NEIGHBORHOOD PARK IMP PROJECTS PK0910 18,325 18,325 - -
1 NEIGHBORHOOD PARKS REVOLVING FUND PK0912 1,000,000 1,000,000 - -
1 BEACHY CENTRAL PARK IMPROVEMENTS PK1001 930,000 930,000 - -
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
1 EAST DISTRICT MAINTENANCE SHOP REP PK1101 1,645,000 1,645,000 - -
1 LICK CREEK NATURE CENTER PK1102 2,495,000 100,000 2,395,000 -
CLOSED PROJECTS
CAPITAL PROJECTS SUBTOTAL $2,638,384 $512,792
MISCELLANEOUS - -
DEBT ISSUANCE COST 20,000 25,000
GENERAL & ADMIN. CHARGES 43,029 40,182
TOTAL EXPENDITURES $2,701,413 $577,974
Measurement Focus Adjustment
ENDING FUND BALANCE:$1,974,136 $4,326,510
*Project funded with Field Redevelopment fees from field users
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
BUDGET APPROPRIATIONS
108
GENERAL GOVERNMENT
PARKS AND RECREATION PROJECTS
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 FY10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18
$1,796,539 $1,863,949 $496,964 $434,026 $231,605 $209,397 $188,102 $137,080
- - - - - - - -
1,260,000 175,000 4,250,000 4,700,000 - -
10,000 - - - - - - -
- - 76,020 - - - - -
235,910 - - - - - - -
6,819 10,000 5,000 5,000 2,500 2,500 2,500 2,500
73,320 75,000 76,500 78,000 79,600 81,200 82,800 84,500
$1,586,049 $260,000 $4,407,520 $4,783,000 $82,100 $83,700 $85,300 $87,000
$3,382,588 $2,123,949 $4,904,484 $5,217,026 $313,705 $293,097 $273,402 $224,080
354,423 46,865 23,888 116,765 235,421 64,308 84,995 126,322 90,000
18,958 7,316 500 488,226 - - - - -
- - 18,325 - - - - - -
429,934 276,796 4,269 289,001 - - - - -
70,193 44,475 815,332 - - - - - -
- - - 100,000 - - - - -
- - - 76,020 - - - - -
- - 75,000 305,000 3,905,000 - - - -
- 2,078 215,000 1,427,922 - - - - -
- 5,658 152,000 1,587,342 750,000 - - - -
1,121,708 274,642 - - - - - -
$873,508 $1,504,897 $1,578,956 $4,390,276 $4,890,421 $64,308 $84,995 $126,322 $90,000
2,100 - - - - - - -
9,884 5,000 40,000 45,000 - - - -
52,759 43,029 40,182 50,000 40,000 20,000 10,000 10,000
$1,569,640 $1,626,985 $4,470,458 $4,985,421 $104,308 $104,995 $136,322 $100,000
51,001
$1,863,949 $496,964 $434,026 $231,605 $209,397 $188,102 $137,080 $124,080
PROJECTED EXPENDITURES
109
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT REVISED APPROVED
BUDGET APPROPRIATIONS FY11-12 FY12-13
AMOUNT THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:10,082,614$ 1,575,659$
ADDITIONAL RESOURCES:
GENERAL OBLIGATION BONDS (08 GOB)-$ 250,000$
CERTIFICATES OF OBLIGATIONS 100,000 -
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS 210,168 338,729
INVESTMENT EARNINGS 25,000 14,000
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 335,168$ 602,729$
TOTAL RESOURCES AVAILABLE 10,417,782$ 2,178,388$
PUBLIC FACILITIES
1 LIBRARY BOOK DONATIONS GG9901 291,348 291,348 - -
2 NORTHGATE IMPROVEMENTS GG0803 180,495 180,495 - -
3 FIRE STATION #6 GG0903 6,990,000 6,990,000 - -
4 FIRE EMERGENCY RESPONSE ALERTING GG1201 599,000 - 599,000 -
3 LIBRARY EXPANSION GG1010 8,385,000 932,000 - -
CLOSED PROJECTS - - -
FACILITY PROJECTS SUBTOTAL -$ 599,000$ -$
TECHNOLOGY PROJECTS
2 MDT SYSTEM REPLACEMENT CO0701 300,000 300,000 - -
2 WIRELESS INFRASTRUCTURE CO0704 200,000 200,000 - -
2 FIBER OPTIC INFRASTRUCTURE CO0902 1,000,000 364,534 36,390 -
5 E-MAIL AND FILE SYSTEM MIGRATION CO1201 224,500 - 224,500 -
5 NETWORK & DATA SECURITY UPGRADE CO1202 185,000 - 185,000 -
6 CAD/RMS SYSTEM REPLACEMENT CO1301 1,250,000 - - 210,168
7 TIME KEEPING SYSTEM CO1302 338,729 - - 338,729
*MISC IT PROJECTS CO0801 2,810 2,810 - -
CLOSED PROJECTS
IT PROJECTS SUBTOTAL 867,344$ 445,890$ 548,897$
CAPITAL PROJECTS SUBTOTAL 867,344$ 1,044,890$ 548,897$
DEBT ISSUANCE COSTS 1,000$ 5,000$
TRANSFERS 990,369 -
OTHER - -
GENERAL & ADMIN. CHARGES 89,118 78,246
TOTAL EXPENDITURES 2,125,377$ 632,143$
Measurement Focus Adjustment
ENDING FUND BALANCE:8,292,405$ 1,546,245$
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 grant funds ($210,168), the balance of the Fire Station #3 Relocation ($239,409) and a portion of the balance of the Radio System Replacement project ($149,423)
5 Funded with a portion of the balance of the Radio System Replacement project
6 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 ($540,000)
7 Time Keeping System funded with General Funds to be transferred in to the Facilities and Technology Capital Projects Fund in FY13
* Miscellaneous Information Technology Projects includes balances from closed projects
BUDGET APPROPRIATIONS
110
GENERAL GOVERNMENT
FACILITIES AND TECHNOLOGY CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES FY 10-11 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 ACTUAL FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY16-17 FY17-18
13,351,649$ 10,082,614$ 1,575,659$ 1,049,859$ 464,409$ 389,942$ 282,442$ 226,477$
-$ -$ 250,000$ -$ 750,000$ 3,685,000$ 3,700,000$ -$
- - - 640,000 100,000 50,000 100,000 175,000
6,900 - - - - - - -
95,838 210,168 338,729 - - - - -
53,145 35,000 14,000 10,000 5,000 2,500 2,500 2,500
2,404 - - - - - - -
158,287$ 245,168$ 602,729$ 650,000$ 855,000$ 3,737,500$ 3,802,500$ 177,500$
13,509,936$ 10,327,782$ 2,178,388$ 1,699,859$ 1,319,409$ 4,127,442$ 4,084,942$ 403,977$
197,488 40,742 20,000 20,000 13,118 - - - -
88,798 35,605 56,092 - - - - - -
235,735 346,625 6,407,640 - - - - - -
- - 599,000 - - - - - -
6,919 - - 215,149 - 744,467 3,710,000 3,708,465
568,417 -
528,940$ 991,389$ 7,082,732$ 235,149$ 13,118$ 744,467$ 3,710,000$ 3,708,465$ -$
- - 300,000 - - - - - -
80,980 593 40,000 78,427 - - - - -
92,079 150,798 26,558 55,000 100,000 100,000 50,000 90,000 335,565
- - 162,347 - - - - - -
- - 60,000 125,000 - - - - -
- - - 210,168 1,039,832 - - - -
- - - 338,729 - - - - -
- - - 2,810
871,302 - -
173,059$ 1,022,692$ 588,905$ 810,134$ 1,139,832$ 100,000$ 50,000$ 90,000$ 335,565$
2,014,082$ 7,671,637$ 1,045,283$ 1,152,950$ 844,467$ 3,760,000$ 3,798,465$ 335,565$
(191)$ 1,000$ 5,000$ 7,500$ 10,000$ 35,000$ 35,000$ 5,000$
1,331,832 990,369 - - - - - -
757 - - - - - - -
92,942 89,118 78,246 75,000 75,000 50,000 25,000 25,000
3,439,422$ 8,752,124$ 1,128,529$ 1,235,450$ 929,467$ 3,845,000$ 3,858,465$ 365,565$
12,100$
10,082,614$ 1,575,659$ 1,049,859$ 464,409$ 389,942$ 282,442$ 226,477$ 38,411$
PROJECTED EXPENDITURES
111
Projected Projected Projected Projected Projected Projected
FY13 FY14 FY15 FY16 FY17 FY18 Comments
Recently Completed Projects
Tauber and Stasney Rehab 4,112 4,235 4,362 4,493 4,628 4,767 Water for landscaping (maintenance added in FY12)
Victoria Avenue Extension 2,425 2,498 2,573 2,650 2,729 2,811 Water for landscaping (maintenance added in FY12)
Barron Road Widening Phase II 14,000 14,420 14,853 15,298 15,757 16,230 General street maintenance and water for landscaping
Royder Road 1,886 1,943 2,001 2,061 2,123 2,186 Water for landscaping (maintenance added in FY12)
TxDOT 2818 Grade Separation Landscaping - 6,500 6,695 6,896 7,103 7,316 Water for landscaping
TxDOT Wellborn Rd Landscaping 6,500 6,501 6,696 6,897 7,104 7,317 Water for landscaping
New Traffic Signals 3,680 3,790 3,904 4,021 4,142 4,266 Utility costs
Emerald Forest Park 500 515 530 546 563 580 Electric for lighting (maintenance added in FY12)
Georgie K Fitch Park 500 515 530 546 563 580 Electric for lighting (maintenance added in FY12)
University Park 200 206 212 219 225 232 Maintenance and utility costs
Merry Oaks Area Lights 1,750 1,803 1,857 1,912 1,970 2,029 Electric for lighting (maintenance added in FY12)
Completed Projects Subtotal 35,553$ 42,926$ 44,213$ 45,540$ 46,906$ 48,313$
Street/Traffic Projects
Bird Pond Rehab - 5,000 5,150 5,305 5,464 5,628 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 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 - - - - - 11,543 General street maintenance
New Traffic Signals (2008 GOB)2,045 8,241 14,624 19,152 19,727 20,319 Utility costs
Signal at Wellborn/F&B 2,045 2,106 2,170 2,235 2,302 2,371 Utility costs
Signal at SH30/Copperfield 2,045 2,106 2,170 2,235 2,302 2,371 Utility costs
Intersection Imp at 2818/FM 60 - 2,045 2,106 2,170 2,235 2,302 Utility costs
Lick Creek Hike and Bike Trail - - 50,266 54,774 66,480 58,412 Trail Maintenance costs
University Drive Pedestrian Improvements Ph II - - - 2,700 2,781 2,864 Signal maintenance
Street/Traffic Project Subtotal 6,135$ 24,504$ 84,623$ 96,952$ 109,923$ 114,701$
Parks Projects
Creek View Neighborhood Park - 11,140 11,474 11,818 12,173 12,538 Personnel, supplies, maintenance, landscaping and
utility costs
Beachy Central Park Improvements 18,300 10,849 11,174 11,510 11,855 20,211 Personnel, maintenance & concessions supplies
(every 5 yrs). Utility costs in FY13 base.
Lick Creek Park Iron Bridge Trail Completion 1,350 1,391 1,432 1,475 1,519 1,565 Trail Maintenance costs
Lick Creek Park Raccoon Run Trail 1,350 1,391 1,432 1,475 1,519 1,565 Trail 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 19,146 Maintenance and utility costs
Lick Creek Nature Center - - 160,425 165,238 170,195 175,301 Personnel (2 FT + temp/seasonal); supplies; utility
costs; facilities maintenance; and other services
Parks Project Subtotal 21,000$ 24,770$ 294,188$ 303,014$ 312,104$ 337,467$
Facility and Technology Projects
Fire Station #6 1,348,130 1,382,470 1,417,837 1,454,265 1,491,783 1,536,536
Personnel: ambulance company (9 FTE), engine
company (9 FTE); vehicle maintenance and
replacement; utility and landscaping service costs; and
supplies
Library Expansion - - - 206,000 212,180 218,545 Personnel (3 positions), supplies, utility costs, book
replacement and facilities maintenance
E-mail and File System Migration - - - - - 6,000 Server Replacement (every 5 years)
Facilities and Technology Project Totals $ 1,348,130 $ 1,382,470 $ 1,417,837 $ 1,660,265 $ 1,703,963 $ 1,761,082
Total Estimated O&M Costs 1,410,818$ 1,474,670$ 1,840,862$ 2,105,770$ 2,172,897$ 2,261,563$
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.
112
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 2011 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 are traditionally issued to provide for capital expansion and replacements for the various utility
services. In FY12, Certificates of Obligation were issued in lieu of utility revenue bonds. In FY13, either Utility Revenue
Bonds or Certificates of Obligation will be issued for Utility capital projects. Funds in the amount of $11,125,000 are
projected to be issued for Electric capital projects, $3,900,000 is projected for Water capital projects and $8,250,000 is
projected for Wastewater capital projects.
Electric Fund
The FY13 Electric Fund revenue is estimated to be $99,069,410. This is a 1.75% increase from the FY12 year end estimate
of $97,369,322. While hot and dry weather was seen in the early part of FY12, more mild weather occurred in the winter and
spring. The FY13 revenue estimate is slightly higher than the FY12 year-end estimate and is intended to reflect more typical
weather patterns. No rate increase is included in the Electric Fund in FY13.
FY13 operating expenditures in the Electric Fund are projected to be $87,720,447. This includes approximately $230,000 that
was not included in the FY13 operating expenditures that were reflected in the proposed budget. This additional budget is for
salary and benefits related to Electric Fund pay structure changes that were under review at the time the proposed budget was
developed. The operating expenditures reflect a 0.79% increase over the FY12 revised budget. Two Service Level
Adjustments (SLAs) are included in the FY13 Approved Budget. The first SLA, in the amount of $107,500, is for the
addition of a Compliance Officer position. This position will be responsible for tracking and keeping current with all
compliance related regulations and will be the primary contact for all of the regulatory authorities associated with
compliance. A second SLA, in the amount of $104,500, has been approved for the addition of a SCADA Analyst position.
This position will provide the IT support needed to meet the cyber and physical security compliance requirements set forth by
the North American Electric Reliability Corporation (NERC) and the Texas Reliability Entity (Texas RE).
In addition to the SLAs, two additions were made to the base budget in order to ensure compliance with regulatory
authorities. The first base budget addition, in the amount of $25,000, is for the addition of budget for NERC required
transmission operator training. The additional budget is for the Dispatch Operations personnel to attend the annual Electric
Reliability Council of Texas (ERCOT) Operations Seminar and ERCOT Black Start Training and Simulation. The budget
will also be used for the System Operations Success Standards Always Current, which is an internet based training program
that focuses on the NERC Reliability Standards. A second addition to the base budget, in the amount of $54,000, is to offset
an increase in ERCOT Wide Area Network (WAN) charges. To maintain system connectivity with the Electric Reliability
Council of Texas (ERCOT), CSU connects through T1 data circuits to the WAN that ERCOT supports. As of December
2011, ERCOT increased the WAN fees associated with each T1 connection. In addition to this increase, CSU was also
required to build a backup Operations center to meet Federal requirements which necessitated the installation of another T1 /
WAN connection to ERCOT. As a result, the monthly ERCOT WAN fees have increased and budget has been added to
account for this increase.
The FY13 estimated non-operating expenditures are $11,281,714 or 3.63% below the FY12 revised non-operating budget.
This is primarily due to a decrease in the transfer that is made from the Electric Fund to the General Fund. For FY13, this
transfer has been reduced by $1,000,000. The transfer was reduced an additional $2,000,000 in FY12. The FY13 estimated
ending working capital is anticipated to increase 0.88% when compared to the FY12 estimated ending working capital. This
is due, in part, to the aforementioned reduction in the transfer to the General Fund. In addition, the working capital is
projected to increase over the next several years in order to meet the 15% reserve policy.
Water Fund
Water Fund revenue for FY13 is estimated to be $14,170,230. This is a 3.91% decrease from the FY12 year end estimate of
$14,746,598. The FY12 year end estimate reflects the drought conditions that remained in the early part of FY12. The
estimates for the latter part of the year reflect more typical water usage. Customer growth in FY13 is projected to be 3%
based on historical trends, overall economic indicators and population projections; however, as mentioned above, weather
113
conditions impact water consumption. No rate increase is included for residential and commercial users the Water Fund in
FY13.
FY13 operating expenditures in the Water Fund are projected to be $6,575,625 or 3.62% above the FY12 revised budget. A
portion of this is related to increased costs in Production and Distribution, which includes the addition of three approved
SLAs. The first SLA, in the amount of $100,000, is for the removal, inspection, refurbishment (as needed) and re-installation
of three transfer pumps located at the Sandy Point Pump Station. This is consistent with an approximate 8-10 year cycle for
routine maintenance of the transfer pumps. The second SLA is for the recoating of a large section of the Park Place Elevated
Storage Tank. While the type of coating used on the interior and exterior normally has a 20+ year service life, the annual
inspection has indicated that a large section of the center column coating, which is immersed in the tank, has failed.
Allowing the failed area to corrode until it is appropriate to replace the entire coating would result in unacceptable structural
damage. This repair, estimated to cost $50,000, will extend the existing coating for its full service life without the likelihood
of structural damage to the tank. Finally, the third SLA, in the amount of $21,500, is to cover the cost of street repairs that are
needed following water utility repairs. Historically, these repairs have been paid for by the Public Works Department. In
FY12, it was determined that these costs should be paid by the appropriate utility, and the budget in the Water Fund was
increased accordingly. The costs, however, are estimated to exceed the amount budgeted. This increase is to provide for the
additional budget needed for these repairs.
The FY13 non-operating expenditures are $10,112,691 or 24.38% higher the FY12 revised non-operating budget. This is
primarily due to an increase from $1,950,000 to $3,600,000 in the amount budgeted to be transferred in FY13 to the capital
budget for capital projects. These funds are transferred in lieu of additional debt issuance. A portion of this is due to the
additional revenue that was received due to the drought conditions in FY11 and the beginning of FY12. The FY13 estimated
ending working capital is anticipated to decrease 54.97% when compared to the FY12 estimated ending working capital. This
is due primarily to the anticipated $3,600,000 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.
Wastewater Fund
The total Wastewater Fund revenue for FY13 is estimated to be $13,614,316. This is a 5.63% increase over the FY12 year
end estimate of $12,888,346. A rate increase of 5% is included for the Wastewater Fund in the FY13 Approved Budget to
meet the operating, non-operating, capital and debt service coverage requirements in the Fund.
Wastewater Fund Approved operating expenditures in FY13 are $6,625,012 or 1.35% greater than the FY12 revised budget
of $6,536,932. The majority of this is due to the addition of two approved SLAs. The first, in the amount of $90,000, is for a
nutrient removal evaluation of the Carters Creek and Lick Creek Wastewater Treatment Plants. This study will evaluate the
liquid and solid streams at the treatment plants to identify operational changes and facility upgrades needed to meet a future
anticipated total phosphorus and nitrogen discharge limits. The results of this report will aid the Water Services Department
in determining capital budgets and future plant layouts. The second SLA, in the amount of $21,500, is to cover the cost of
street repairs that are needed following wastewater utility repairs. Historically, these repairs have been paid for by the Public
Works Department. In FY12, it was determined that these costs should be paid by the appropriate utility, and the budget in
the Wastewater Fund was increased accordingly. The costs, however, are estimated to exceed the amount budgeted. This
increase is to provide for the additional budget needed for these repairs.
FY13 Approved Wastewater Fund non-operating expenditures are budgeted at $9,441,284 or 45.45% above the FY12 revised
non-operating budget. This is primarily due to an increase from $1,120,000 to $3,775,000 in the amount budgeted to be
transferred in FY13 to the capital budget for capital projects. These funds are transferred in lieu of additional debt issuance.
The FY13 estimated ending working capital is anticipated to decrease 56.98% when compared to the FY12 estimated ending
working capital. This is due primarily to the anticipated $3,775,000 transfer to the Wastewater capital projects fund. Fund
balance above the required 15% reserve is transferred to the capital fund to be used in lieu of the issuance of additional debt
for Wastewater capital projects.
114
ELECTRIC UTILITY
CITY OF COLLEGE STATION
City Manager
Deputy
City Manager
Electric
Utility Director
Utility Dispatch
Operations
Superintendent
Utility Dispatch
Operations
Supervisors
Utility Dispatch System
Operators
Substation Metering
Superintendent
SCADA
System Analyst
SCADA
Technician
Substation
Supervisor
Substation
Technicians
Metering
Supervisor
Metering
Technicians
Energy Coordinator
Key Accounts
Representative
Energy Auditor
Utility Administration
Manager
Electric
Compliance/Records
Coordinator
Administrative
Support Staff
Warehouse
Supervisor
Warehouse Assistants
Warehouse Clerk
Electric Transmission
& Distribution
Superintendent
ET&D Supervisors
ET&D
Foremen
ET&D
Line Techs
Assistant Director
Line Locators /
Inspectors
Workorders / Property
Records Coordinator
Electric Project
Coordinators
115
City of College Station
Electric Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12-FY13
REVENUES
Residential 55,084,652$ 53,410,000$ 51,646,562$ 53,179,940$ 53,179,940$ -0.43%
Commercial/Industrial 38,201,186 38,527,000 37,599,150 39,350,980 39,350,980 2.14%
TDA 5,335,105 5,156,000 4,754,029 4,141,880 4,141,880 -19.67%
Other Sales 116,712 126,000 121,499 123,930 123,930 -1.64%
Other Operating 2,003,442 2,190,000 2,074,196 2,115,680 2,115,680 -3.39%
Investment Earnings 23,547 90,500 40,000 40,000 40,000 -55.80%
Other Nonoperating 1,135,555 1,124,286 1,133,886 117,000 117,000 -89.59%
Total Revenues 101,900,199$ 100,623,786$ 97,369,322$ 99,069,410$ 99,069,410$ -1.54%
EXPENDITURES AND TRANSFERS
Administration*1,673,550$ 1,837,294$ 1,762,199$ 1,849,225$ 1,970,517$ 7.25%
Transmission/Distribution*5,445,990 6,226,383 6,123,312 6,368,761 6,687,644 7.41%
Purchased Power/Wheeling Charges*78,576,996 76,952,438 76,952,945 77,104,000 77,104,000 0.20%
Direct Capital*174,205 422,000 361,758 486,000 493,500 16.94%
Net Gen/Admin Transfers 1,516,959 1,592,098 1,592,098 1,464,786 1,464,786 -8.00%
Other 183,662 - - - - N/A
Total Operating, Expenditures and Transfers 87,571,362$ 87,030,213$ 86,792,312$ 87,272,772$ 87,720,447$ 0.79%
NONOPERATING EXPENDITURES
Debt Service 4,429,572$ 4,847,213$ 4,643,662$ 5,371,823$ 5,371,823$ 10.82%
Contingency - 50,000 50,000 100,000 100,000 100.00%
Utility Transfer to General Fund 7,309,891 6,809,891 6,809,891 5,809,891 5,809,891 -14.68%
Capital Projects Funding 886,953 - - - -
Total Non Operating Expenditures 12,626,416$ 11,707,104$ 11,503,553$ 11,281,714$ 11,281,714$ -3.63%
Total Expenditures and Transfers 100,197,778$ 98,737,317$ 98,295,865$ 98,554,486$ 99,002,161$ 0.27%
Increase/Decrease in Working Capital, modified
accrual budgetary basis 1,702,421$ 1,886,469$ (926,543)$ 514,924$ 67,249$
Measurement Focus Adjustment 2,544,114$
Beginning Working Capital, accrual basis of
accounting 4,284,424$ 8,530,959$ 8,530,959$ 7,604,416$ 7,604,416$
Ending Working Capital, accrual basis of
accounting 8,530,959$ 10,417,428$ 7,604,416$ 8,119,340$ 7,671,665$
*Administration, Transmission/Distribution, Purchased Power/Wheeling Charges and Direct Capital make up the Operations & Maintenance portion of the Electric Budget.
Residential
53.68%Commercial/
Industrial
39.72%
TDA
4.18%
Other Sales
0.13%
Other Operating
2.14%
Investment
Earnings
0.04%
Other
Nonoperating
0.12%
Electric Fund ‐Sources
Administration*
1.99%
Transmission/
Distribution
6.55%
Purchased
Power/Wheelin
g Charges*
77.88%
Direct
Capital*
0.50%
Net
Gen/Admin
Transfers
1.48%
Debt Service
5.43%
Contingency
0.10%
Utility
Transfer to
General Fund
5.87%
Electric Fund ‐Uses
116
City of College Station
Electric Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Warehouse 245,359$ 250,046$ 238,225$ 243,910$ 244,142$ -2.36%
Operations Administration 1,428,191 1,587,248 1,523,974 1,605,315 1,726,215 8.76%
Substations 70,683 231,374 226,197 285,374 287,874 24.42%
Utility Dispatch 33,138 33,273 31,995 58,273 58,273 75.14%
Engineering & Design 203,833 208,591 203,884 258,591 258,591 23.97%
Energy Conservation 311,880 332,371 293,014 332,371 332,371 0.00%
Tranmission / Distribution 4,826,456 5,420,774 5,368,222 5,434,152 5,750,695 6.09%
Purchased Power/Wheeling Charges 78,576,996 76,952,438 76,952,945 77,104,000 77,104,000 0.20%
Direct Capital 174,205 422,000 361,758 486,000 493,500 16.94%
TOTAL 85,870,741$ 85,438,115$ 85,200,214$ 85,807,986$ 86,255,661$ 0.96%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 4,872,014$ 5,143,129$ 5,113,996$ 5,260,700$ 5,691,375$ 10.66%
Supplies 342,221 541,561 496,242 564,335 565,835 4.48%
Maintenance 182,137 185,038 172,032 185,038 185,038 0.00%
Purchased Services 1,427,501 1,905,861 1,835,553 1,919,825 1,927,825 1.15%
Direct Capital 174,205 422,000 361,758 486,000 493,500 0.00%
Purchased Power/Wheeling Charges 78,576,996 76,952,438 76,952,945 77,104,000 77,104,000 0.20%
Other Purchased Services 295,667 288,088 267,688 288,088 288,088 0.00%
TOTAL 85,870,741$ 85,438,115$ 85,200,214$ 85,807,986$ 86,255,661$ 0.96%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Warehouse /
Operations Administration 10.50 10.50 9.50 9.50 10.50 10.53%
Transmission / Distribution
Administration 58.00 58.00 58.00 58.00 59.00 1.72%
TOTAL 68.50 68.50 67.50 67.50 69.50 2.96%
Service Level Adjustments One- Time Recurring Total
Electric Utilities Compliance Officer 5,400$ 102,100$ 107,500$
Electric Utilities SCADA IT Analyst 5,000 99,500 104,500
Electric Total 10,400$ 201,600$ 212,000$
117
PERFORMANCE MEASURES ‐ ELECTRIC FUND
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II, VI
Efficiency MEET MEET MEET MEET
I, II, VI
Effectiveness MEET MEET MEET MEET
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II, IV, VI
Effectiveness N/A MEET MEET MEET
I, II, III, VI
Effectiveness N/A MEET MEET MEET
Quarterly
↑ at or above expectations Comments (if applicable):
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
I, II, III, VI
Effectiveness N/A 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
Meet budget requirements and provide
projections.
Meet compliance goals and requirements.
Type of
Measure
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.STRATEGIC GOAL:
Reporting Frequency:
Trend:
Meet reliability indices.
Over/Under Budget
Quarterly review
Over/Under Guidelines
STRATEGIC GOAL:
Reporting Frequency:
Trend:
Provide customers with a reliable, energy efficient electric system.
Type of
Measure
Quarterly Review
Meet energy efficiency goals.
Quarterly review
Provide effective safety programs and
maintain safe facilities.
Ensure safety of the public and employees.
Type of
Measure
STRATEGIC GOAL:
Reporting Frequency:
Trend:
118
Debt Service Requirements
Electric Fund
All Electric URB, GO and CO Series
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY13 3,153,296 2,218,527 5,371,823 54,727,174
FY14 3,276,067 2,005,378 5,281,445 51,573,878
FY15 3,146,972 1,886,778 5,033,750 48,297,811
FY16 3,293,550 1,763,693 5,057,243 45,150,839
FY17 3,237,552 1,637,114 4,874,666 41,857,289
FY18 3,205,141 1,511,648 4,716,789 38,619,737
FY19 3,149,069 1,388,794 4,537,863 35,414,596
FY20 3,294,638 1,261,062 4,555,700 32,265,527
FY21 3,452,646 1,123,962 4,576,608 28,970,889
FY22 3,558,325 979,857 4,538,182 25,518,243
FY23 3,480,011 833,125 4,313,136 21,959,918
FY24 3,276,023 691,877 3,967,900 18,479,907
FY25 3,105,489 558,165 3,663,654 15,203,884
FY26 2,965,956 430,402 3,396,358 12,098,395
FY27 2,447,439 319,585 2,767,024 9,132,439
FY28 2,350,000 222,779 2,572,779 6,685,000
FY29 1,925,000 137,255 2,062,255 4,335,000
FY30 1,015,000 81,936 1,096,936 2,410,000
FY31 860,000 45,765 905,765 1,395,000
FY32 535 000 13 375 548 375 535 000FY32535,000 13,375 548,375 535,000
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32ELECTRIC FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
119
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 System
Administrator
Graduate Civil
Engineer
Field Operations
Superintendent
Supervisors
Crew Leader
Operators
GIS Analyst
WATER SERVICES
CITY OF COLLEGE STATION
120
City of College Station
Water Fund
Fund Summary
10/29/12 12:19 PM FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Residential*10,210,875$ *8,081,000$ 8,633,956$ 8,337,650$ 8,337,650$ 3.18%
Commercial/ Industrial*6,632,105 *5,214,000 5,662,642 5,370,580 5,370,580 3.00%
Other Operating 285,376 330,000 330,000 340,000 340,000 3.03%
Investment Earnings 36,465 75,000 40,000 40,000 40,000 -46.67%
Other Non-Operating 138,020 80,000 80,000 82,000 82,000 2.50%
Total Revenues 17,302,841$ 13,780,000$ 14,746,598$ 14,170,230$ 14,170,230$ 2.83%
EXPENDITURES AND TRANSFERS
Production**2,388,198$ 2,403,768$ 2,410,239$ 2,482,498$ 2,582,809$ 7.45%
Distribution**2,073,750 2,031,083 2,144,801 2,068,849 2,141,852 5.45%
Direct Capital**61,802 93,025 75,000 93,025 93,025 0.00%
General & Administrative Transfers 1,664,893 1,818,031 1,818,031 1,757,939 1,757,939 -3.31%
Other 66,190 - - - - N/A
Total Operating Expenditures & Transfers 6,254,833$ 6,345,907$ 6,448,071$ 6,402,311$ 6,575,625$ 3.62%
NONOPERATING EXPENDITURES
Economic Development 12,500$ -$ -$ -$ -$ N/A
Debt Service 4,935,251 4,796,645 4,796,645 5,088,691 5,088,691 6.09%
Capital Projects 4,343,660 1,950,000 4,250,000 3,600,000 3,600,000 84.62%
Other 1,650 - - - - N/A
Contingency - 50,000 - 50,000 50,000 0.00%
Utility Transfer to General Fund 1,295,000 1,333,850 1,333,850 1,374,000 1,374,000 3.01%
Total Nonoperating Expenditures 10,588,061$ 8,130,495$ 10,380,495$ 10,112,691$ 10,112,691$ 24.38%
Total Expenditures & Transfers 16,842,894$ 14,476,402$ 16,828,566$ 16,515,002$ 16,688,316$ 15.28%
Increase/Decrease in Working Capital, modified
accrual budgetary basis 459,947$ (696,402)$ (2,081,968)$ (2,344,772)$ (2,518,086)$
Measurement Focus Adjustment 641,722$
Beginning Working Capital, accrual basis of
accounting 5,561,287$ 6,662,956$ 6,662,956$ 4,580,988$ 4,580,988$
Ending Working Capital, accrual basis of
accounting 6,662,956$ 5,966,554$ 4,580,988$ 2,236,216$ 2,062,902$
*In FY11, the account coding for multi-family customers was changed from residential to commercial/industrial, which resulted in a shift from residential to commercial/industrial in the
categorization of the revenue.
**Production, Distribution and Direct Capital make up the Operations & Maintenance portion of the Water Budget.
Residential*
58.84%
Commercial/
Industrial*
37.90% Other
Operating
2.40%
Investment
Earnings
0.28%
Other Non-
Operating
0.58%
Water Fund - Sources
Production**
15.48% Distribution**
12.83%
Direct Capital**
0.56%
General &
Administrative
Transfers
10.53%
Debt Service
30.49%
Capital Projects
21.57%
Contingency
0.30%
Utility Transfer
to General Fund
8.23%
Water Fund - Uses
121
City of College Station
Water Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Production 2,388,198$ 2,403,768$ 2,410,239$ 2,482,498$ 2,582,809$ 7.45%
Distribution 2,073,750 2,031,083 2,144,801 2,068,849 2,141,852 5.45%
Direct Capital 61,802 93,025 75,000 93,025 93,025 0.00%
TOTAL 4,523,750$ 4,527,876$ 4,630,040$ 4,644,372$ 4,817,686$ 6.40%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 1,720,614$ 1,773,534$ 1,796,604$ 1,816,589$ 1,818,403$ 2.53%
Supplies 580,208 486,642 573,000 510,844 682,344 40.21%
Maintenance 75,322 85,419 72,882 85,419 85,419 0.00%
Purchased Services 1,898,735 1,879,256 1,897,554 1,934,495 1,934,495 2.94%
Other Purchased Services 187,069 210,000 215,000 204,000 204,000 0.00%
Direct Capital 61,802 93,025 75,000 93,025 93,025 0.00%
TOTAL 4,523,750$ 4,527,876$ 4,630,040$ 4,644,372$ 4,817,686$ 6.40%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Production 5.00 5.00 5.00 5.00 5.00 0.00%
Distribution 24.00 24.50 23.00 23.00 23.00 0.00%
TOTAL 29.00 29.50 28.00 28.00 28.00 0.00%
Service Level Adjustments One -Time Recurring Total
Park Place Elevated Storage Tank Coating 50,000$ -$ 50,000$
Pump Rehab at Sandy Point Pump Station 100,000 - 100,000
Utility Cut Street Repairs - 21,500 21,500
Water Services Total 150,000$ 21,500$ 171,500$
122
PERFORMANCE MEASURES ‐ WATER OPERATIONS
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVE:Priority*Actual Approved Estimate Estimate
II Effectiveness
None Full Full Full
Quarterly
↑ at or above expectations
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II Effectiveness
100% 100% 100% 100%
II Effectiveness
100% 100% 100% 100%
II Effectiveness
5% 4% 4% 4%
Quarterly
↑ at or above expectations
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II Efficiency
150 140 140 140
II Output
94% 85% 85% 85%
II Output
72% 70% 70% 70%
Quarterly
↑ at or above expectations
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II Effectiveness
Best Best Best Best
II Efficiency
11% 14% 14% 17%
II Effectiveness
NA 92% 92% 92%
*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
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
STRATEGIC GOAL:Core Services and Infrastructure - Continued use of technology to more effectively and efficiently deliver
service to citizens.
Reporting Frequency:
Trend:
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:
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
Compliance with all Reporting Requirements
Percent of reports filed timely
Minimize Unaccounted 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:
As a percent of max day
Annual Water demands below 85%
Percent demand hits of 22,626 af/yr Max
GPCD over past 12 month period
Peak-Day water demands below 90%
123
Debt Service Requirements
Water Fund
All Water URB, GO and CO Series
FISCAL
YEAR PRINICIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY13 3,063,463 2,025,228 5,088,691 47,840,449
FY14 3,231,870 1,871,465 5,103,335 44,776,986
FY15 3,386,607 1,727,433 5,114,040 41,545,116
FY16 3,549,241 1,573,235 5,122,476 38,158,509
FY17 3,534,123 1,413,558 4,947,681 34,609,268
FY18 3,417,609 1,258,719 4,676,328 31,075,145
FY19 3,305,566 1,117,202 4,422,768 27,657,536
FY20 3,466,812 979,480 4,446,292 24,351,970
FY21 3,582,409 834,216 4,416,625 20,885,158
FY22 2,706,226 702,297 3,408,523 17,302,749
FY23 2,409,399 592,192 3,001,591 14,596,523
FY24 2,529,675 484,327 3,014,002 12,187,124
FY25 2,673,638 368,369 3,042,007 9,657,449
FY26 2,409,822 254,039 2,663,861 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
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32WATER FUND PRINCIPAL AND INTEREST
INTEREST PRINICIPAL
124
City of College Station
Wastewater Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Residential 10,322,129$ 10,406,594$ 10,503,033$ 10,591,244$ 11,112,980$ 6.79%
Commercial/ Industrial 2,083,072 2,110,257 2,132,713 2,144,687 2,250,336 6.64%
Other Operating 167,990 165,000 176,600 175,000 175,000 6.06%
Investment Earnings 27,418 52,000 35,000 35,000 35,000 -32.69%
Other Non-Operating 81,073 41,000 41,000 41,000 41,000 0.00%
Total Revenues 12,681,682$ 12,774,851$ 12,888,346$ 12,986,931$ 13,614,316$ 6.57%
EXPENDITURES AND TRANSFERS
Sewer Treatment*3,244,672$ 3,263,994$ 3,276,212$ 3,278,654$ 3,370,166$ 3.25%
Sewer Collection*1,887,984 2,061,479 2,071,144 2,077,042 2,099,864 1.86%
Direct Capital*82,541 60,710 60,710 60,710 60,710 0.00%
Gen/Admin Transfer 1,026,513 1,150,749 1,150,749 1,094,272 1,094,272 -4.91%
Other 58,906 - - - - N/A
Total Operating Expeditures and Transfers 6,300,616$ 6,536,932$ 6,558,815$ 6,510,678$ 6,625,012$ 1.35%
NONOPERATING EXPENDITURES
Economic Development 20,000$ -$ -$ -$ -$ N/A
Debt Service 4,116,600 4,114,467 4,004,077 4,373,284 4,373,284 6.29%
Capital Projects - 1,120,000 2,700,000 3,775,000 3,775,000 237.05%
Other - - - - - N/A
Contingency - 50,000 50,000 50,000 50,000 0.00%
Utility Transfer to General Fund 1,171,400 1,206,542 1,206,542 1,243,000 1,243,000 3.02%
Total Nonoperating Expenditures 5,308,000$ 6,491,009$ 7,960,619$ 9,441,284$ 9,441,284$ 45.45%
Total Expenditures and Transfers 11,608,616$ 13,027,941$ 14,519,434$ 15,951,962$ 16,066,296$ 23.32%
Increase/Decrease in Working Capital,
modified accrual budgetary basis 1,073,066$ (253,090)$ (1,631,088)$ (2,965,031)$ (2,451,980)$
Measurement Focus Adjustment 1,041,072$ -
Beginning Working Capital, accrual basis of
accounting 3,820,432$ 5,934,570$ 5,934,570$ 4,303,482$ 4,303,482$
Ending Working Capital, accrual basis of
accounting 5,934,570$ 5,681,480$ 4,303,482$ 1,338,451$ 1,851,502$
* Sewer Treatment, Sewer Collection and Direct Capital make up the Operations & Maintenance portion of the Wastewater Budget.
Residential
81.63%
Commercial/
Industrial
16.53%
Other
Operating
1.29%
Investment
Earnings
0.26% Other Non-
Operating
0.30%
Wastewater Fund - Sources
Sewer
Treatment*
20.98%
Sewer
Collection*
13.07%
Direct Capital*
0.38%
Gen/Admin
Transfer
6.81%
Debt Service
27.22%
Capital Projects
23.50% Contingency
0.31% Utility Transfer
to General Fund
7.74%
Wastewater Fund - Uses
125
City of College Station
Wastewater Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Sewer Treatment 3,244,672$ 3,263,994$ 3,276,212$ 3,278,654$ 3,370,166$ 3.25%
Sewer Collection 1,887,984 2,061,479 2,071,144 2,077,042 2,099,864 1.86%
Direct Capital 82,541 60,710 60,710 60,710 60,710 0.00%
TOTAL 5,215,197$ 5,386,183$ 5,408,066$ 5,416,406$ 5,530,740$ 2.68%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 2,752,077$ 2,840,775$ 2,846,290$ 2,862,965$ 2,865,799$ 0.88%
Supplies 697,347 629,063 635,270 675,806 697,306 10.85%
Maintenance 155,605 156,978 151,136 156,978 156,978 0.00%
Purchased Services 1,527,627 1,698,657 1,714,660 1,659,947 1,749,947 3.02%
Direct Capital 82,541 60,710 60,710 60,710 60,710 0.00%
TOTAL 5,215,197$ 5,386,183$ 5,408,066$ 5,416,406$ 5,530,740$ 2.68%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Sewer Treatment 25.00 26.00 26.00 26.00 26.00 0.00%
Sewer Collection 24.00 24.00 23.00 23.00 23.00 0.00%
TOTAL 49.00 50.00 49.00 49.00 49.00 0.00%
Service Level Adjustments One -Time Recurring Total
LCWWTP & CCWWTP Nutrient Removal Evaluation 90,000$ -$ 90,000$
Utility Cut Street Repairs - 21,500 21,500
Wastewater Total 90,000$ 21,500$ 111,500$
126
PERFORMANCE MEASURES ‐ WASTEWATER OPERATIONS
DEPARTMENT DESCRIPTION
Quarterly
↑ at or above expectations
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVE:Priority*Actual Approved Estimate Estimate
II Effectiveness
None Full Full Full
Quarterly
↑ at or above expectations
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II Effectiveness
100% 100% 100% 100%
II Effectiveness
100% 100% 100% 100%
Quarterly
↑ at or above expectations
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II Output
58%-46% 58%-46% 58%-46% 60%-50%
II Efficiency
12 23 23 43
II Output
301 1,140 348 400
Quarterly
↑ at or above expectations
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II Effectiveness
Best Best Best Best
II Effectiveness
NA 92% 92% 92%
*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"
Million Gallons reclaimed, past 12 months
STRATEGIC GOAL:Core Services and Infrastructure - Continued use of technology to more effectively and efficiently deliver
service to citizens.
Reporting Frequency:
STRATEGIC GOAL:Core Services and Infrastructure - Meet or exceed all State/Federal standards
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
Trend:
Type of
Measure
Maximize use of Reclaimed water systems
Percent of permit reports filed timely
STRATEGIC GOAL:Core Services and Infrastructure - Plan for and invest in infrastructure, facilities, services, personnel, and
equipment necessary to meet projected needs and opportunities.
Reporting Frequency:
Track actual flow vs. Treatment capacity
Percent of capacity used at CC/LC. Expansion
planning must start at 75%
Type of
Measure
Full accreditation from the American Public
Works Association (APWA)
Full or Partial Accreditation vs. None
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.
STRATEGIC GOAL:Core Services and Infrastructure - Maintain program accreditations
Reporting Frequency:
Trend:
127
Debt Service Requirements
Wastewater
All Wastewater URB, GO and CO Series
FISCAL
YEAR PRINCIPAL INTEREST
FISCAL YEAR
PAYMENT
PRINCIPAL
OUTSTANDING
OCT. 1
FY13 2,923,241 1,450,043 4,373,284 35,217,376
FY14 3,002,063 1,273,300 4,275,363 32,294,135
FY15 2,646,421 1,155,891 3,802,312 29,292,072
FY16 2,777,208 1,035,593 3,812,801 26,645,651
FY17 2,798,325 911,119 3,709,444 23,868,443
FY18 2,572,251 793,339 3,365,590 21,070,118
FY19 2,335,364 692,291 3,027,655 18,497,867
FY20 2,443,550 597,878 3,041,428 16,162,503
FY21 2,504,944 498,438 3,003,382 13,718,953
FY22 1,695,449 412,795 2,108,244 11,214,009
FY23 1,415,590 348,119 1,763,709 9,518,560
FY24 1,469,303 288,073 1,757,376 8,102,970
FY25 1,260,873 233,304 1,494,177 6,633,667
FY26 1,319,223 182,296 1,501,519 5,372,794
FY27 1,123,571 134,420 1,257,991 4,053,571
FY28 730,000 99,814 829,814 2,930,000
FY29 585,000 77,231 662,231 2,200,000
FY30 605,000 57,411 662,411 1,615,000
FY31 610,000 33,640 643,640 1,010,000
FY32 400,000 10,000 410,000 400,000
0
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24FY25FY26FY27FY28FY29FY30FY31FY32WASTEWATER FUND PRINCIPAL AND INTEREST
PRINCIPAL INTEREST
128
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. The Sanitation Fund
also funds the street sweeping operations of the City.
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 2011
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 the Sanitation Fund are forecasted to be $7,716,293 in FY13. This is an increase of 0.84% from the FY12
revised budget and reflects growth projections for Residential and Commercial collections. Also included is revenue to be
received from the Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.) which will be used to offset the
debt service payment that will be made out of the Sanitation Fund. In FY09, the City issued Certificates of Obligation for the
construction of the Twin Oaks Landfill. The debt was booked to the Sanitation Fund and the debt service payments for this
debt are paid out of the Sanitation Fund. Revenue is received from BVSWMA, Inc. to offset these debt service payments.
Operating expenditures for FY13 are expected to increase by 1.33% from the FY12 revised budget. A portion of this is due to
an increase in forecasted fuel costs for travel to the new landfill. Also included in the approved Sanitation operating budget is
$68,301 for a Service Level Adjustment (SLA) related to the outsourcing of route optimization services. Currently, the
Sanitation division does not have routing software to assist in updating route maps and route balancing for sanitation
collections. This SLA will be for services that utilize geographic information system-based modeling software for high
density residential routing, point-to-point commercial/special waste routing and districting/analytics/area routing. The
software balances route times, service days and districts; optimizes travel paths; and reduces the time and cost associated
with updating routes.
The total FY13 approved expenditures for the Sanitation Fund are $8,143,537. The approved Utility Transfer to the General
Fund of $722,034 for FY13 is included. Additionally, the Sanitation Fund has historically provided funding for Keep Brazos
Beautiful, an Outside Agency dedicated to community enhancement and litter abatement. Funding in the amount of $46,240
for Keep Brazos Beautiful is included in the FY13 Sanitation approved budget.
The FY13 Sanitation ending working capital is expected to decrease 51.47% from the estimated FY12 ending working capital
due to expenditures in this fund exceeding revenue.
*Beginning in FY13, Performance Measures for the Sanitation Fund are consolidated into the Public Works Performance Measures as reported in the
Governmental Funds section.
129
City of College Station
Sanitation Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
11/15/12 1:04 PM FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Residential 4,732,843$ 4,860,839$ 4,863,680$ 4,936,635$ 4,936,635$ 1.56%
Commercial / Industrial 2,344,755 2,281,984 2,295,378 2,318,332 2,318,332 1.59%
Other Operating 55,865 86,600 55,720 56,556 56,556 -34.69%
Investment Earnings 5,941 12,000 6,000 6,060 6,060 -49.50%
Payment from BVSWMA, Inc. for Debt Service 395,535 399,235 399,235 397,710 397,710 -0.38%
Other Non Operating 17,158 11,700 10,719 1,000 1,000 -91.45%
Total Revenues 7,552,097$ 7,652,358$ 7,630,732$ 7,716,293$ 7,716,293$ 0.84%
EXPENDITURES AND TRANSFERS
Residential*3,347,867$ 3,593,413$ 3,629,185$ 3,518,671$ 3,588,202$ -0.15%
Commercial*2,450,755 2,580,846 2,629,074 2,716,644 2,717,287 5.29%
General & Admin Transfers 590,199 627,177 627,177 632,064 632,064 0.78%
Outside Agency Funding 50,240 50,240 46,240 46,240 46,240 -7.96%
Contingency - 80,000 - 40,000 40,000 -50.00%
Inventory Loss 11,850 - - - - N/A
Total Operating Expenditures & Transfers 6,450,911$ 6,931,676$ 6,931,676$ 6,953,619$ 7,023,793$ 1.33%
NONOPERATING EXPENDITURES
Economic Development 12,500$ -$ -$ -$ -$ N/A
Utility Transfer to General Fund 702,208 709,987 709,987 722,034 722,034 1.70%
Debt Service 395,535 399,235 399,235 397,710 397,710 -0.38%
Total Non Operating Expenditures 1,110,243$ 1,109,222$ 1,109,222$ 1,119,744$ 1,119,744$ 0.95%
Total Operating & Non Operating Expenditures 7,561,154$ 8,040,898$ 8,040,898$ 8,073,363$ 8,143,537$ 1.28%
Increase/Decrease in Working Capital, modified
accrual budgetary basis (9,057)$ (388,540)$ (410,166)$ (357,070)$ (427,244)$
Measurement Focus Adjustment (259,091)$
Beginning Working Capital, accrual basis of
accounting 1,508,351$ 1,240,203$ 1,240,203$ 830,037$ 830,037$
Ending Working Capital, accrual basis of accounting 1,240,203$ 851,663$ 830,037$ 472,967$ 402,793$
*Residential and Commercial Operations make up the O&M portion of the Sanitation Fund budget
Residential
63.98%
Commercial /
Industrial
30.04%
Other
Operating
0.73%
Investment
Earnings
0.08%
Payment
from
BVSWMA,
Inc. for Debt
Service
5.15%
Other Non
Operating
0.01%
Sanitation Fund ‐Sources
Residential*
44.06%
Commercial*
33.37%
General &
Admin
Transfers
7.76%
Outside
Agency
Funding
0.57%
Contingency
0.49%
Utility Transfer
to General
Fund
8.87%
Debt Service
4.88%
Sanitation Fund ‐Uses
130
City of College Station
Sanitation Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Residential Collection 3,347,867$ 3,593,413$ 3,570,843$ 3,518,671$ 3,588,202$ -0.15%
Commercial Collection 2,450,755 2,580,846 2,603,416 2,716,644 2,717,287 5.29%
TOTAL 5,798,622$ 6,174,259$ 6,174,259$ 6,235,315$ 6,305,489$ 2.13%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Salaries & Benefits 1,916,066$ 2,017,196$ 2,045,013$ 1,970,927$ 1,972,800$ -2.20%
Supplies 464,298 638,842 599,435 649,558 649,558 1.68%
Maintenance 458,751 479,725 478,637 479,725 479,725 0.00%
Purchased Services 2,959,507 3,038,496 3,051,174 3,135,105 3,203,406 5.43%
Capital Outlay - - - - - N/A
TOTAL 5,798,622$ 6,174,259$ 6,174,259$ 6,235,315$ 6,305,489$ 2.13%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Residential Collection 24.15 23.25 23.25 23.25 23.25 0.00%
Commercial Collection 11.10 12.25 12.25 12.25 12.25 0.00%
TOTAL 35.25 35.50 35.50 35.50 35.50 0.00%
Service Level Adjustments One-Time Recurring Total
59,811$ 8,490$ 68,301$
Sanitation SLA Totals 59,811$ 8,490$ 68,301$
Residential: Sanitation Route Optimization Outsourcing Services
131
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 2011
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 from all parking fees are estimated to be $948,707 and fines are projected to be $186,229 in FY13. A one-time
transfer from the General Fund is approved in the FY13 budget in the amount of $60,000. This transfer is needed to offset the
cost of the capital project expenditures discussed below. Interest earnings in the amount $2,595 and other revenues in the
amount of $6,060 are included in the approved budget. Total revenues in FY13 are estimated to be $1,203,591.
Approved expenditures for Northgate District operations are $686,192. This amount includes expenditures related to non-
parking activities in the amount of $227,252, which will be covered by a transfer from the General Fund. Additionally,
$4,600 was added to the FY13 Approved Base Budget to provide a $0.50 differential in shift pay for employees working the
night shift. Two projects are included in the FY13 budget. The first approved project in the FY13 budget is for thermal and
moisture protection and is estimated to cost $214,925. The second project included in the approved budget is for the
rehabilitation of storm drain lines for an estimated $10,615. The total cost of these two projects is $225,540. Of this amount,
the $10,615 for the storm drain lines project was shifted from a capital expense account to a maintenance expense account
and is accounted for in the operations and maintenance portion of the Northgate District budget. Beginning in FY10, the
Northgate Parking Enterprise Fund began to fully cover the debt service related to the College Main Parking Garage. The
FY13 debt service payment is $466,300. Total approved fund expenditures are $1,215,654.
The FY13 estimated ending working capital is anticipated to decrease 41.38% when compared to the FY12 estimated ending
working capital. This is due primarily to capital outlay needs in FY13.
*Beginning in FY13, Performance Measures for the Northgate Parking Fund are consolidated into the Planning & Development Services Performance
Measures as reported in the Governmental Funds section.
132
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Parking Fees 951,397$ 997,394$ 939,314$ 948,707$ 948,707$ -4.88%
Parking Fines 165,885 144,949 184,382 186,229 186,229 28.48%
Investment Earnings 3,627 11,346 2,570 2,595 2,595 -77.13%
General Fund Transfer In - - - 60,000 60,000 N/A
Other 89,615 6,000 6,000 6,060 6,060 1.00%
Total Revenues 1,210,524$ 1,159,689$ 1,132,266$ 1,203,591$ 1,203,591$ 3.79%
EXPENDITURES
Northgate District Operations 600,543$ 669,230$ 605,350$ 675,376$ 686,192$ 2.53%
Non Parking Costs - (220,633) (220,633) (227,252) (227,252) 3.00%
General & Administrative Transfers 98,736 91,529 91,529 75,489 75,489 -17.52%
Capital Outlay 345,353 175,209 181,209 225,540 214,925 22.67%
Transfers / Debt Service 863,000 464,000 464,000 466,300 466,300 0.50%
Other 4,517 - - - - N/A
Contingency - 1,649 - - - -100.00%
Total Expenditures 1,912,149$ 1,180,984$ 1,121,455$ 1,215,453$ 1,215,654$ 2.94%
Increase/Decrease in Working Capital (701,625)$ (21,295)$ 10,811$ (6,478)$ (12,063)$
Measurement focus adjustment 302,571$
Beginning Working Capital 417,397$ 18,343$ 18,343$ 29,154$ 29,154$
Ending Working Capital 18,343$ (2,952)$ 29,154$ 22,676$ 17,091$
City of College Station
Northgate Parking Fund
Fund Summary
Parking Fees
78.82%
Parking
Fines
15.47%
Investment
Earnings
0.22%
General Fund
Transfer In
4.99%
Other
0.50%
Northgate Parking Fund - Sources
Net Parking
Operations
36.87%
General &
Administrative
Transfers
6.21%
Capital Outlay
18.56%
Transfers /
Debt Service
38.36%
Northgate Parking Fund - Uses
133
City of College Station
Northgate Parking Fund
Operations and Maintenance Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Parking 945,895$ 844,439$ 786,559$ 900,916$ 901,117$ 6.71%
TOTAL 945,895$ 844,439$ 786,559$ 900,916$ 901,117$ 6.71%
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 269,684$ 316,133$ 277,594$ 322,428$ 322,629$ 2.05%
Supplies 24,582 19,064 13,526 17,354 17,354 (8.97%)
Maintenance 42,831 25,627 21,669 25,627 36,242 41.42%
Purchased Services 263,445 308,406 292,561 309,967 309,967 0.51%
General Capital 345,353 175,209 181,209 225,540 214,925 22.67%
TOTAL 945,895$ 844,439$ 786,559$ 900,916$ 901,117$ 6.71%
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
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%
EXPENDITURE BY DIVISION
EXPENDITURE BY CLASSIFICATION
PERSONNEL
134
FISCAL
YEAR PRINCIPAL INTEREST
TOTAL DUE
ANNUALLY
PRINCIPAL
OUTSTANDING AS
OF OCTOBER 1
FY 13 390,000 76,300 466,300 2,690,000
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
0
FY 13FY 15FY 17FY 19PRINCIPAL INTEREST
135
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.
Traditionally, Utility Revenue Bonds (URBs) are issued when there is a need for financing capital construction or acquisition
and when the asset will reside in one or more of the City's enterprise funds. The City's enterprise funds include Electric,
Water, Wastewater and Sanitation. In FY12, based on the recommendations from the City’s financial advisors, Certificates of
Obligation (COs) were issued in lieu of URBs. In FY13, either URBs or 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 $11,125,000 are projected to be issued for Electric capital projects, $3,900,000 is projected for Water
capital projects and $8,250,000 is projected for Wastewater capital projects in FY13.
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 FY13 Approved Budget. The funds expended on these
projects are considered significant and nonroutine.
Electric Capital Projects
$12,297,914 is the approved budgeted appropriation for electric capital projects in FY13. Funds in the amount of $3,000,000
are included for Production projects in FY13. It is anticipated that these funds will be used for a methane gas production
project at the Brazos Valley Solid Waste Management Agency, Inc. (BVSWMA, Inc.) landfill. $200,000 is included for
General Plant projects. These include the replacement of the mapping system; enhancements to the SCADA, dispatch and
security systems; and plant upgrades. Funds in the amount of $1,150,000 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 $1,300,000 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. $1,466,000 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 $150,000 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. $2,431,000 is included in the approved budget for Distribution projects and $2,300,000
is included for Transmission projects. The major Transmission/Distribution project to be completed in FY13 is the
construction of the Northgate Substation. 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.
The FY13 Approved Budget includes an estimated $125,000 in current revenues that will be transferred from operations to
offset direct capital that is included in the capital projects expenditure estimates. Additionally, a projected debt issue of
$11,125,000 is included for Electric Utility capital projects.
Water Capital Projects
In FY13, $2,759,649 is the approved new appropriation included for water capital projects. Appropriations from prior years
carry forward on capital projects. Therefore, the FY13 projected expenditures exceed the new appropriations included for
FY13. Total expenditures in FY13 for Water capital projects are projected to be $8,167,493. Water Production projects
136
include an estimated FY13 expenditure of $3,316,492. A total of $998,610 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 estimated $570,040 is included 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.
$157,982 is included for High Service Water Pump Improvements. This project will increase the pumping capacity of the
Dowling Road Pump Station. This project is in response to analysis of the water system capacities in relation to Texas
Commission on Environmental Quality (TCEQ) requirements. It is anticipated that these improvements will be completed in
FY13. $958,565 is 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.
$371,295 is included for the completion of the 3 Million Gallon Ground Storage Reservoir (MG GSR) Rehabilitation
project. As part of this project, the interior coating of the reservoir will be replaced and some structural upgrades will be
made to ensure that it meets TCEQ guidelines. Finally, $260,000 is included for the Water Redundant Communications
project. This project is for data communication improvements. These improvements will allow for built-in redundancy,
wireless communications, mobile work force and unforeseen communication plans not related to construction projects. The
main focus is to construct fiber loops which provide multiple paths to all facilities.
Funds in the amount of $2,680,076 are projected to be expended on Water Distribution projects in FY13. 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. An estimated $988,200 will be expended in
FY13 for the completion of the Health Science Center Parkway Water Line Extension. This project is for the design and
construction of water infrastructure to service the Bio-Corridor area along the existing and proposed Health Science Center
Parkway within the City of College Station. Approximately 6,800 linear feet of 12 inch waterline along Health Science
Center Pkwy from FM 47 to Turkey Creek Road and 16 inch waterline along F&B Road from Turkey Creek Road to FM
2818 will be constructed. An interconnect between the City of College Station and City of Bryan water systems will also be
included in the project. An estimated expenditure of $159,500 has been included in the approved budget for land acquisition
related to the State Highway 40 Water Line – Graham to Barron. This project consists of an extension of a water
distribution line that will complete a section of an existing 24 inch water distribution line. This portion will connect the
existing 24 inch water distribution line at Barron Road to a future 24 inch water distribution line near the intersection of
Wellborn Road and Graham Road. In addition, $102,540 has been included for land acquisition related to the State Highway
40 Water Line – Sonoma to Victoria. This project consists of an extension of water distribution line that will complete part
of an existing 24 inch water distribution line. This portion will connect the existing 24 inch water distribution line at the
Sonoma Subdivision to the 24 inch water distribution line at Victoria Avenue. These last two projects will assist in proper
operation of the distribution system by increasing connectivity between Dowling Road Pump Station and the Greens Prairie
Elevated Storage Tank. In addition, $100,000 has been included for land acquisition related to the Area 2 Water Line
Extension project. This project is for the 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. The design and construction of this project is not expected to start until
FY18, but the land will be acquired in FY13. Finally, $1,229,836 is included as the FY13 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.
Rehabilitation projects included in the FY13 Approved Budget include $948,027 for the South Knoll/The Glade project.
This project is for the replacement of water lines in the area bounded by Haines, Southwest Parkway, Glade and Langford.
These aging lines were identified in a 2003 water study as in need of replacement. Other rehabilitation projects include the
Cooner Street Rehabilitation project and the Plantation Oaks Water Line 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. The FY13 estimate is for the construction of the project. 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. The Plantation Oaks Water Line Rehabilitation project is for the rehabilitation of a
12-inch water line along Harvey Rd, between Scarlett O’Hara Drive and Munson Avenue. This segment of the line is being
replaced due to continuing failures that are causing service disruptions to customers in this area.
137
Contingency in the amount of $150,000 has been included in the FY13 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 FY13 Approved Budget includes an estimated $3,600,000 in current revenues that will be
transferred from operations to fund water capital projects. Additionally, a debt issue of $3,900,000 is projected in FY13 for
Water capital projects.
Wastewater Capital Projects
The FY13 Approved Budget includes $7,740,186 in new appropriations for numerous wastewater capital projects.
Appropriations from prior years carry forward on capital projects. Therefore, the FY13 projected expenditures exceed the
new appropriations included for FY13. Total expenditures in FY13 for Wastewater capital projects are projected to be
$12,812,527. 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 $1,299,000 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 will
construct gravity sewer, lift station and force main to serve properties along SH 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 SH 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 FY13. Also included in the approved budget is
an estimate of $614,340 for 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 FY13 estimate reflects the 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 for FY13.
Other Collection projects included in the FY13 Approved Budget include the Bee Creek Parallel Trunkline. 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 expected to be
completed in phases, with the final phase being completed in FY16. Phase 1 construction is expected to begin in FY13. Also
included is $2,138,523 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 FY13 Approved Budget include South Knoll/The Glade. This project is for the
replacement of wastewater lines in the area bounded by Haines, Southwest Parkway, Glade and Langford. These aging lines
were identified in a 2003 water study as in need of replacement. Also included in the FY13 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 water utility revenue.
Finally, funds in the amount of $309,029 are included in the approved budget for the Northeast Trunkline Rehabilitation.
A study conducted in 2010 identified major defects within the Northeast Trunkline. The intent of this project is to
repair/replace the most critical segments of this interceptor.
Funds in the amount of $2,740,171 have been estimated for Treatment and Disposal projects. $283,699 is included for the
Carters Creek Headworks Improvements project. This project will replace or refurbish components of the existing
headworks that have become unserviceable. $236,000 is the projected expenditure for the construction of catwalks around
the Lick Creek clarifiers. The catwalks will provide safe access for the operators to operate and maintain the clarifiers. An
estimated $155,450 is included for centrifuge improvements at the Lick Creek Wastewater Treatment Plant (LCWWTP).
Improvements include installing a larger sludge discharge hopper, a sludge conveyor and a work platform around the
centrifuge. $252,500 is included for completion of the Lick Creek Sludge Holding Tank Improvements. This project will
ultimately expand the size of the waste sludge holding tank at the Lick Creek Wastewater Treatment Plant. An additional
$262,500 is estimated for the completion of the Lick Creek Return Activated Sludge Modifications project. The Return
138
Activated Sludge Pumps are not consistently pumping return activated sludge at an appropriate rate. This is a critical function
essential to meeting TCEQ mandated treatment requirements. This project will reconfigure the sludge piping so that the
pumps will perform acceptably. $204,655 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. $804,000 is included for the Lick Creek Centrifuge Replacement project. This
project will replace the sludge dewatering centrifuge at the LCWWTP. The current centrifuge has exceeded its useful life. An
estimated $10,500 will be expended in FY13 for the Lick Creek Guiderails. These funds will be used for the construction of
an upgraded lift station guiderail system at the LCWWTP.
Funds in the amount of $155,232 are estimated for Process Control Improvements at LCWWTP. This project will be for
the purchase and installation of improved process control instrumentation at the Plant. An additional $94,150 has been
included in FY13 for the installation of SCADA at the new lift stations. This will allow for monitoring and alarming of the
new lift stations. $160,000 is included for the Carters Creek Fiber Ring project. This project will provide for data
communication improvements that will allow for built-in redundancy, wireless communications, mobile work force, and
unforeseen communication plans not related to construction projects. The main focus is to construct fiber loops which
provide multiple paths to all facilities. Finally, $121,485 is included for the Aggie Acres Fiber Optic Conduit project. This
project will connect the Aggie Acres lift station in the Extra Territorial Jurisdiction (ETJ) to the City's sewer system.
Contingency in the amount of $150,000 has been included in the FY13 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 $8,250,000 is projected in FY13 for
wastewater capital projects.
UNFUNDED 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 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 Northgate area have been identified depending upon how that area 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. An estimated
$7,500 for O&M related to the SCADA Man Machine Interface (MMI) project will be handled in this manner. In other
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). Finally, in some situations, the anticipated O&M cost is added to the base budget (i.e.
additional budget for utility costs). Funds in the amount of $20,000 were included in the Water Production O&M base budget
for the electric utility costs related to phase I of the Water Reclamation project. This project was completed in FY12.
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. 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.
139
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2016-2017
FY11-12 FY12-13
FY 10-11 REVISED FY11-12 APPROVED
ACTUAL BUDGET ESTIMATE BUDGET
BEGINNING FUND BALANCE:$831,557 $581,987 $581,987 $511,645
UTILITY REVENUE BONDS/CO's $4,741,524 $8,825,000 $7,000,000 $11,125,000
INTEREST ON INVESTMENTS (372) 6,000 2,000 2,000
INTERGOVERNMENTAL TRANSFERS - - - 600,000
TRANSFER IN FOR DIRECT CAPITAL 886,953 - - 125,000
INTRAGOVERNMENTAL TRANSFERS - - - -
SUBTOTAL ADDITIONAL RESOURCES $5,628,105 $8,831,000 $7,002,000 $11,852,000
TOTAL RESOURCES AVAILABLE $6,459,662 $9,412,987 $7,583,987 $12,363,645
CAPITAL PROJECTS:
PRODUCTION - 3,000,000 - 3,000,000
GENERAL PLANT 383,659 957,000 1,019,768 200,000
OVERHEAD SYSTEM IMPROV.1,393,060 1,160,000 1,047,000 1,150,000
UNDERGROUND SYSTEM IMPROV.980,060 1,150,000 743,000 1,300,000
NEW SERVICES & SYSTEM EXT.1,416,758 1,380,000 1,473,474 1,466,000
RES. STREET LIGHTING 83,093 95,000 59,000 95,000
THOR. STREET LIGHTING 241,512 150,000 132,000 150,000
DISTRIBUTION 822,406 759,000 1,353,000 2,431,000
TRANSMISSION 396,103 1,175,000 1,188,000 2,300,000
DIRECT CAPITAL 125,102 - 125,000
GENERAL AND ADMINISTRATIVE 23,215 22,100 22,100 20,914
DEBT ISSUANCE COST 5,426 30,000 35,000 60,000
TOTAL EXPENDITURES 5,870,394$ 9,878,100$ 7,072,342$ 12,297,914$
CAFR ADJUSTMENT (7,281)$
ENDING FUND BALANCE:581,987$ (465,113)$ 511,645$ 65,731$
140
ELECTRIC SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2016-2017
PROJECTED PROJECTED PROJECTED PROJECTED
FY13-14 FY14-15 FY15-16 FY16-17
$65,731 $61,731 $57,731 $57,731
$5,810,000 $4,475,000 $925,000 $7,000,000
2,000 2,000 2,000 2,000
- - - -
125,000 125,000 3,625,000 125,000
- - - -
$5,937,000 $4,602,000 $4,552,000 $7,127,000
$6,002,731 $4,663,731 $4,609,731 $7,184,731
- - - -
50,000 50,000 300,000 1,050,000
1,000,000 1,000,000 950,000 950,000
1,100,000 1,100,000 1,050,000 1,050,000
1,466,000 1,466,000 1,552,000 1,639,000
95,000 95,000 95,000 235,000
450,000 450,000 270,000 150,000
1,305,000 75,000 75,000 75,000
300,000 200,000 100,000 1,800,000
125,000 125,000 125,000 125,000
25,000 25,000 25,000 25,000
25,000 20,000 10,000 35,000
5,941,000$ 4,606,000$ 4,552,000$ 7,134,000$
61,731$ 57,731$ 57,731$ 50,731$
141
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
FY13 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY11 - 12 FY12 - 13
NUMBER NUMBER BUDGET THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:782,566$ 169,524$
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 6,100,000$ 3,900,000$
INTEREST ON INVESTMENTS 10,000 10,000
TRANSFERS FROM OPERATIONS 1,950,000 3,600,000
OTHER 48,000 673,866
SUBTOTAL ADDITIONAL RESOURCES 8,108,000$ 8,183,866$
TOTAL RESOURCES AVAILABLE 8,890,566$ 8,353,390$
PRODUCTION PROJECTS
SOURCE AND SUPPLY PLANT - WSWOC
LAND ACQUISITION - WELLS WT0206 WF0377324 5,862,507 6,667,217 - -
WELL #9 TBD 3,903,195 - - -
WELL #9 COLLECTION LINE WF1249597 1,919,647 25,000 - -
WELL FIELD COLLECTION SYSTEM LOOP TBD 900,000 - - -
WATER PUMPING AND TREATMENT PLANT - WPWOC -
SANDY POINT CHEMICAL SYS REPLACEMENT -WF1440357 1,764,259 - 1,733,400 30,859
HIGH SERVICE WATER PUMP IMPROVEMENTS -WF1223117 3,553,000 2,500,000 1,053,000 -
COOLING TOWER EXPANSION -WF1440344 3,182,000 - 3,182,000 -
3 MG GSR REHAB WF1330166 408,745 400,000 8,745 -
5 MG GSR REHAB WF1440668 650,000 - 80,000 -
WATER WELL SOFT STARTERS TBD 272,000 - - -
WATER GENERAL PLANT - WGWOC -
UTILITY SERVICE CENTER RENOVATIONS -WF1441516 348,000 37,500 - -
SCADA MAN MACHINE INTERFACE WF1442533 525,000 320,000 205,000 -
WELL #7 FIBER WF1440359 50,000 - 50,000
WATER REDUNDANT COMMUNICATIONS WF1440364 295,000 - 295,000 -
CLOSED PROJECTS
SUBTOTAL
BUDGET APPROPRIATIONS
142
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18
2,658,750$ 782,566$ 169,524$ 85,960$ 51,904$ 6,844$ 7,356$ 26,762$
-$ 3,000,000$ 3,900,000$ 4,425,000$ 7,875,000$ 2,700,000$ 3,275,000$ 1,800,000$
4,147 10,000 10,000 10,000 10,000 10,000 10,000 5,000
4,343,660 4,250,000 3,600,000 1,100,000 1,375,000 800,000 1,075,000 1,250,000
- 48,000 673,866 - - - - -
4,347,807$ 7,308,000$ 8,183,866$ 5,535,000$ 9,260,000$ 3,510,000$ 4,360,000$ 3,055,000$
7,006,557$ 8,090,566$ 8,353,390$ 5,620,960$ 9,311,904$ 3,516,844$ 4,367,356$ 3,081,762$
4,862,507 1,390 - 998,610 - - - - -
- - - - - 2,066,978 1,836,217 - -
2,612 14,097 - - - 1,167,094 735,844 - -
- - - - - - 87,000 813,000 -
- - 77,539 570,040 1,116,680 - - - -
98,355 293,311 3,003,352 157,982 - - - - -
- - 87,714 958,565 2,135,721 - - - -
- 37,450 - 371,295 - - - - -
- - - - 650,000 - - - -
- - - - 272,000 - - - -
- - 37,500 - - - 50,000 260,500 -
- - 525,000 - - - - - -
- - 50,000 - - - - - -
- - 35,000 260,000 - - - - -
528,802 129,216
4,963,474$ 875,050$ 3,945,321$ 3,316,492$ 4,174,401$ 3,234,072$ 2,709,061$ 1,073,500$ -$
PROJECT EXPENDITURES
143
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
FY13 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY11 - 12 FY12 - 13
NUMBER NUMBER BUDGET THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
DISTRIBUTION PROJECTS
TRANSMISSION AND DISTRIBUTION PLANT - WTWOC
OVERSIZED PARTICIPATION -WF1366201 ANNUAL - 32,898 100,000
CASTLEGATE II, SECTION 200 -WF1366201/001 29,730 29,730 - -
PLAZA REDEVELOPMENT OP -WF1504575 67,102 - 67,102 -
RAYMOND STOTZER WEST WATER LINE -WF1111167 882,855 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
30" WATER TRANS LINE REINSTALLATION WF1344704 1,379,836 150,000 - 1,229,836
SPRING MEADOWS WATER LINE IMP TBD 180,510 - - -
DONATED WATER NA - -
CLOSED PROJECTS
SUBTOTAL
REHABILITATION PROJECTS:
SOUTH KNOLL/THE GLADE -WF1044480 2,265,192 2,246,738 18,454 -
EASTGATE REHAB -TBD 2,642,029 - - -
COLLEGE HEIGHTS REHAB -TBD 2,423,844 - - -
McCULLOCH UTILITY REHAB -TBD 2,789,947 - - -
COONER UTILITY REHAB -WF1440709 446,000 - 65,000 381,000
PLANTATION OAKS WATER LINE -WF1433732 621,232 - 240,318 380,914
CLOSED PROJECTS - - -
SUBTOTAL
CAPITAL PROJECTS CONTINGENCY -TBD 150,000 150,000
METER REPLACEMENT PROGRAM -WF1128579 140,000 150,000 150,000
CAPITAL PROJECTS SUBTOTAL 8,456,117$ 2,759,649$
GENERAL AND ADMINISTRATIVE 69,294 64,937
DEBT ISSUANCE COST 50,000 35,000
TOTAL EXPENDITURES 8,575,411$ 2,859,586$
MEASUREMENT FOCUS ADJUSTMENT
ENDING FUND BALANCE:315,155$ 5,493,804$
144
WATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18
PROJECT EXPENDITURES
- 2,078 32,898 100,000 100,000 100,000 100,000 100,000 100,000
- - 29,730 - - - - - -
- - 67,102 - - - - - -
24,905 297 - - - 857,653 - - -
- - 137,000 988,200 - - - - -
- - - 159,500 481,700 1,893,800 - - -
- - - 102,540 102,540 437,920 - - -
- - - 100,000 - - - - 229,615
- - 150,000 1,229,836 - - - - -
- - - - - - 42,000 138,510 -
- 23,970 - - - - - - -
2,715,281 1,476,976
24,905$ 2,741,626$ 1,893,706$ 2,680,076$ 684,240$ 3,289,373$ 142,000$ 238,510$ 329,615$
179,692 1,473 1,136,000 948,027 - - - - -
- - - - 295,415 2,346,615 - - -
- - - - - - 263,427 2,160,417 -
- - - - - - - 468,167 2,321,780
- - 49,102 396,898 - - - - -
- 232 95,000 526,000 - - - - -
- 2,010,331 412,618 - - - - - -
179,692$ 2,012,036$ 1,692,720$ 1,870,925$ 295,415$ 2,346,615$ 263,427$ 2,628,584$ 2,321,780$
- - 150,000 150,000 150,000 150,000 150,000 150,000 150,000
- 169,497 150,000 150,000 150,000 150,000 150,000 150,000 150,000
5,168,071$ 5,798,209$ 7,831,747$ 8,167,493$ 5,454,056$ 9,170,060$ 3,414,488$ 4,240,594$ 2,951,395$
70,269 69,294 64,937 75,000 75,000 75,000 75,000 75,000
3,135 20,000 35,000 40,000 60,000 20,000 25,000 15,000
5,871,613$ 7,921,041$ 8,267,430$ 5,569,056$ 9,305,060$ 3,509,488$ 4,340,594$ 3,041,395$
(352,379)$
782,566$ 169,524$ 85,960$ 51,904$ 6,844$ 7,356$ 26,762$ 40,367$
145
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
FY13 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY11-12 FY12-13
NUMBER NUMBER BUDGET THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:913,909$ 45,835$
ADDITIONAL RESOURCES:
UTILITY REVENUE BONDS/CERTIFICATES OF OBLIGATION 7,580,000$ 8,250,000$
INTEREST ON INVESTMENTS 10,000 15,000
TRANSFERS FROM OPERATIONS 1,120,000 3,775,000
INTERGOVERNMENTAL - -
OTHER 72,000 899,500
SUBTOTAL ADDITIONAL RESOURCES 8,782,000$ 12,939,500$
TOTAL RESOURCES AVAILABLE 9,695,909$ 12,985,335$
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 - PHASE I WF0912284 2,825,000 395,496 - -
BEE CREEK PARALLEL TRUNK LINE WF1369909 14,703,625 2,000,000 106,997 3,134,056
ROYDER/LIVE OAK SEWER SERVICE WF1369908 2,577,342 500,000 - 2,077,342
SUBTOTAL
REHABILITATION PROJECTS
SOUTH KNOLL / THE GLADE - WF1044485 3,045,047 2,052,223 953,460 39,364
EASTGATE REHAB - TBD 2,805,830 - - -
COLLEGE HEIGHTS REHAB - TBD 1,302,844 - - -
COONER UTILITY REHAB - WF1440708 657,000 - 92,000 565,000
McCULLOCH UTILITY REHAB TBD 2,381,515 - - -
NORTHEAST TRUNK LINE REHAB WF1440716 309,029 - 309,029 -
CLOSED PROJECTS
SUBTOTAL
BUDGET APPROPRIATIONS
146
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18
1,184,794$ 913,909$ 45,835$ 27,871$ 6,578$ 20,999$ 21,615$ 5,973$
3,104,123$ 6,000,000$ 8,250,000$ 2,475,000$ 8,350,000$ 6,650,000$ 5,075,000$ 6,225,000$
2,503 10,000 15,000 10,000 10,000 5,000 7,500 7,500
- 2,700,000 3,775,000 650,000 1,150,000 1,130,000 925,000 1,000,000
- - - - - - - -
500,000 238,500 899,500 - - - - -
3,606,626$ 8,948,500$ 12,939,500$ 3,135,000$ 9,510,000$ 7,785,000$ 6,007,500$ 7,232,500$
4,791,420$ 9,862,409$ 12,985,335$ 3,162,871$ 9,516,578$ 7,805,999$ 6,029,115$ 7,238,473$
- - 100,000 100,000 100,000 100,000 100,000 100,000 100,000
- - 333,000 1,299,000 - - - - -
- - 73,200 614,340 - - - - -
10,422 - - - - - 1,683,747 1,130,831
- 233 1,267,050 3,612,770 2,520,878 3,296,817 4,005,877 - -
- 261 438,558 2,138,523 - - - - -
10,422$ 494$ 2,211,808$ 7,764,633$ 2,620,878$ 3,396,817$ 5,789,624$ 1,230,831$ 100,000$
119,790 55,985 1,609,750 1,259,522 - - - - -
- - - - 295,415 2,510,415
- - - - - - 263,427 1,039,417
- - 67,828 589,172 - - - - -
- - - - - - - 468,167 1,913,348
- - - 309,029 - - - - -
2,948,271 1,426,909
119,790$ 3,004,256$ 3,104,487$ 2,157,723$ 295,415$ 2,510,415$ 263,427$ 1,507,584$ 1,913,348$
PROJECT EXPENDITURES
147
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
FY13 REVISED APPROVED
PROJECT WORK REQUEST APPROVED APPROPRIATIONS FY11-12 FY12-13
NUMBER NUMBER BUDGET THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BUDGET APPROPRIATIONS
TREATMENT & DISPOSAL PROJECTS
TREATMENT & DISPOSAL/PUMPING PLANT - SPWOC
CARTERS CREEK HEADWORKS IMP WF1223116 1,740,400 731,850 1,008,550 -
LICK CREEK CLARIFIER CATWALKS WF1042497 413,470 387,500 25,970 -
SLUDGE TREATMENT & DISPOSAL/PUMPING PLANT - SSWOC
LICK CREEK CENTRIFUGE IMPROVEMENTS WF1142617 308,461 308,461 - -
LICK CREEK SLUDGE HOLDING TANK IMP WF1142618 452,739 452,739 - -
LICK CREEK RETURN ACTIVATED SLUDGE MODIFICATIONS WF1142623 433,144 250,000 183,144 -
CC CENTRIFUGE IMPROVEMENTS TBD 2,206,685 - - -
LICK CREEK SLUDGE BLOWER REPLACEMENT WF1440712 204,655 - 200,000 4,655
CC TREATMENT STRUCTURE COATINGS REPLACEMENT TBD 369,735 - - -
LICK CREEK DIGESTION FACILITY TBD 4,174,430 - - -
LICK CREEK CAPACITY EXPANSION TBD 7,127,000 - - -
LICK CREEK CENTRIFUGE REPLACEMENT WF1433858 1,235,000 1,235,000 - -
CC DIGESTED SLUDGE AERATOR REPLACEMENT WF1441829 650,000 - 650,000 -
LIFT STATION FORCE MAIN REHAB TBD 71,797 - - -
LICK CREEK GUIDERAILS WF1142843 27,000 27,000 - -
CLOSED PROJECTS -
SEWER GENERAL PLANT - SGWOC
SCADA REPLACEMENT -WF0742950 454,882 545,340 - -
CARTERS CREEK LAB AND SCADA BUILDING WF1129844 1,267,000 1,267,000 - -
LICK CREEK PROCESS CONTROL IMPROVEMENTS WF1142624 278,435 203,000 75,435 -
SCADA - NEW LIFT STATIONS WF1359125 220,656 160,000 115,000 -
CC FIBER RING WF1440366 160,000 120,000 - 40,000
CC ELECTRICAL IMPROVEMENTS -TBD 1,395,700 - - -
UTILITY SERVICE CENTER RENOVATIONS WF1441517 348,000 37,500 - -
AGGIE ACRES FIBER OPTIC CONDUIT -WF1440367 156,491 - 111,172 45,319
CLOSED PROJECTS --
SUBTOTAL
CAPITAL PROJECTS CONTINGENCY TBD - 150,000 150,000
CAPITAL PROJECTS SUBTOTAL 4,815,757$ 7,740,186$
GENERAL AND ADMINISTRATIVE 69,294 64,937
DEBT ISSUANCE COST 40,000 80,000
TOTAL EXPENDITURES 4,925,051$ 7,885,123$
MEASUREMENT FOCUS ADJUSTMENT
ENDING FUND BALANCE:4,770,858$ 5,100,212$
148
WASTEWATER SERVICE
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18
PROJECT EXPENDITURES
52,402 203,326 1,200,973 283,699 - - - - -
26,251 2,413 148,806 236,000 - - - - -
55,044 7,252 90,715 155,450 - - - - -
38,669 5,333 156,237 252,500 - - - - -
31,756 5,073 133,815 262,500 - - - - -
- - - - - 2,129,340 77,345 - -
- - - 204,655 - - - - -
- - - - - 369,735 - - -
- - - - - - 665,763 2,229,227 1,279,440
- - - - - - - 540,000 3,669,500
- 2,024 428,976 804,000 - - - - -
- - 650,000 - - - - - -
- - - - - 71,797 - - -
5,630 1,533 9,337 10,500 - - - - -
5,652
197,664 179,218 78,000 - - - - - -
129,944 79,781 1,057,275 - - - - - -
27,364 3,753 92,086 155,232 - - - - -
- 9,247 117,259 94,150 - - - - -
- - - 160,000 - - - - -
- - - - - 727,475 668,225 - -
- - 37,500 - - - 50,000 260,500 -
- - 35,006 121,485 - - - - -
205,527
564,724$ 710,132$ 4,235,985$ 2,740,171$ -$ 3,298,347$ 1,461,333$ 3,029,727$ 4,948,940$
- 150,000 150,000 150,000 150,000 150,000 150,000 150,000
694,936$ 3,714,882$ 9,702,280$ 12,812,527$ 3,066,293$ 9,355,579$ 7,664,384$ 5,918,142$ 7,112,288$
70,299 69,294 64,937 70,000 70,000 70,000 70,000 70,000
5,929 45,000 80,000 20,000 70,000 50,000 35,000 45,000
3,791,110$ 9,816,574$ 12,957,464$ 3,156,293$ 9,495,579$ 7,784,384$ 6,023,142$ 7,227,288$
(86,402)$
913,909$ 45,835$ 27,871$ 6,578$ 20,999$ 21,615$ 5,973$ 11,185$
149
Projected Projected Projected Projected Projected Projected
FY13 FY14 FY15 FY16 FY17 FY18 Comments
Water Projects
Well #9 - - - - 92,800 95,584 Personnel, supplies, maintenance and utility costs
Well #9 Collection Line - - - - 1,600 1,648 Line Maintenance
Wellfield Collection System Loop - - - - - 240 Line Maintenance
SPPS Chemical System Replacement - - 41,200 42,436 43,709 45,020 Supplies (chlorine gas) and maintenance
High Service Water Pump Improvements - 75,300 77,559 79,886 82,282 84,751 Maintenance, utility costs and instrument calibration
Cooling Tower Expansion - - 67,000 69,010 71,080 73,213 Supplies, maintenance and utility costs
SCADA MMI 7,500 7,725 7,957 8,195 8,441 8,695 Annual maintenance contract
Water Project Totals 7,500$ 83,025$ 193,716$ 199,527$ 299,913$ 309,150$
Wastewater Projects
East Side FM 158 Sewer Service - 10,000 10,300 10,609 10,927 11,255 Supplies and maintenance costs
Royder/Live Oak Sewer Imp - 200 206 212 219 225 Utility costs
Carters Creek Centrifuge Improvements - - - - 10,500 10,815 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 - - - - - - O&M to begin in FY19. Personnel, maintenance
and utility costs
Lick Creek Capacity Expansion - - - - - - O&M to begin in FY19. Personnel, supplies,
maintenance and utility costs
Lick Creek Centrifuge Replacement - 10,000 10,300 10,609 10,927 11,255 Maintenance costs
Wastewater Project Totals -$ 27,200$ 28,016$ 28,856$ 40,222$ 41,429$
Total Estimated O&M Costs 7,500$ 110,225$ 221,732$ 228,384$ 340,135$ 350,579$
*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*
150
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
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 FY13 approved Hotel Tax revenue is $3,811,000, which is an increase of 3.00% from the FY12 year-end estimate of
$3,700,000. Investment earnings of $23,000 are estimated for FY13. Revenues are forecasted to be increase slightly due to a
recovering economy.
Total approved city operating expenditures out of the Hotel Tax Fund are $4,259,773. This is a 28.16% increase from the
FY12 Revised Budget due to the addition of capital funds in the amount of $3,700,000 for the Veteran’s Park Synthetic
Fields project. In addition $340,773 is included in the approved 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. $200,000 is included for soliciting and hosting of sports
tournaments in College Station. Two service level adjustments were approved with the FY13 budget, the first is for $8,000
to be used in hosting the Texas Senior Games Competition. The second SLA, in the amount of $10,000, is for preliminary
expenses related to the Texas Amateur Athletic Federation (TAAF) Games of Texas.
The Hotel Tax Fund also includes $1,630,153 in Outside Agency funding expenditures. Outside Agencies receiving funding
from the Hotel Tax Fund include the Bryan/College Station Convention & Visitors Bureau (CVB), the Arts Council of
Brazos Valley, the George Bush Presidenial Library Foundation, the Brazos Valley Veterans Memorial, the Northgate
District Association, and the Bryan-College Station Chamber of Commerce. Funds are included for Northgate advertising to
attract visitors to the district during the annual fire school at the TEEX Brayton Fire Training Field. Increase SLAs were
approved for outside agency funding in the amount of $127,153 for the CVB budget and $100,000 for the Arts Council
budget.
There is a 51.6% decrease projected in the ending fund balance of the Hotel Tax Fund from the FY12 Year-End Estimate to
the FY13 Approved Budget. This is primarily due to the $3,700,000 captial expenditure included in the FY13 budget for the
construction of synthetic fields at Veteran’s Park.
151
City of College Station
Hotel Tax Fund
Fund Summary
11/7/12 11:22 AM
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Beginning Fund Balance 3,241,579$ 5,194,593$ 5,194,593$ 4,081,596$ 4,081,596$
REVENUES
Taxes 3,558,042$ 3,372,680$ 3,700,000$ 3,811,000$ 3,811,000$ 13.00%
State Government - Grant Proceeds 249,243 - - - - N/A
Investment Earnings 17,801 28,000 23,000 23,000 23,000 -17.86%
Total Revenues 3,825,086$ 3,400,680$ 3,723,000$ 3,834,000$ 3,834,000$ 12.74%
Total Funds Available 7,066,665$ 8,595,273$ 8,917,593$ 7,915,596$ 7,915,596$ -7.91%
EXPENDITURES & TRANSFERS
City Operations:
Parks Programs & Events 246,528$ 326,698$ 305,000$ 322,773$ 340,773$ 4.31%
Sports Tournament Revolving Funds 45,113 200,000 200,000 200,000 200,000 0.00%
Miscellaneous Programs & Events 27,615 19,000 19,000 19,000 19,000 0.00%
Veteran's Park Synthetic Fields 280,000 205,000 3,700,000 3,700,000 1221.43%
Convention Center Land Debt Service/Defeasance 222,519 2,497,997 2,497,997 - - -100.00%
Total City Operations Expenditures 541,775$ 3,323,695$ 3,226,997$ 4,241,773$ 4,259,773$ 28.16%
Outside Agency Funding Expenditures:
B/CS Convention & Visitors Bureau (CVB)1,057,000$ 1,256,000$ 1,256,000$ 1,000,000$ 1,127,153$ -10.26%
B/CS Convention & Visitors Bureau Grant Pgm - - - 100,000 100,000 N/A
Arts Council of Brazos Valley 273,297 203,507 200,000 200,000 300,000 47.42%
George Bush Presidential Library Foundation - 50,000 50,000 50,000 50,000 0.00%
Brazos Valley Veterans Memorial - 25,000 25,000 25,000 25,000 0.00%
Northgate District Assoc (Northgate Advertising)- 3,000 3,000 3,000 3,000 0.00%
B/CS Chamber of Commerce - 25,000 25,000 25,000 25,000 0.00%
Total Outside Agency Funding Expenditures 1,330,297$ 1,562,507$ 1,559,000$ 1,403,000$ 1,630,153$ 4.33%
Contingency -$ 50,000$ 50,000$ 50,000$ 50,000$ 0.00%
Total Operating Expenses & Transfers 1,872,072$ 4,936,202$ 4,835,997$ 5,694,773$ 5,939,926$ 20.33%
Measurement Focus Adjustment -
Increase (Decrease) in Fund Balance 1,953,014$ (1,535,522)$ (1,112,997)$ (1,860,773)$ (2,105,926)$
Ending Fund Balance 5,194,593$ 3,659,071$ 4,081,596$ 2,220,823$ 1,975,670$
Parks Programs
& Events
5.74%
Sports
Tournament
Revolving Funds
3.37%
Miscellaneous
Programs &
Events
0.32%
Veteran's Park
Synthetic Fields
62.29%
Total Outside
Agency Funding
Expenditures
27.44%Contingency
0.84%
Hotel Tax Fund ‐Uses
Taxes
99.40%
Investment
Earnings
0.60%
Hotel Tax Fund ‐Sources
152
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 FY13 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 FY13, the City anticipates receiving $6,487,617 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 $2,224,747 in CDBG
funds. Approved FY13 HOME authorizations total $2,401,394 and an additional $20,000 in recaptured funds. Total
appropriations for FY13 are $4,646,141. One reduction SLA of $36,160 is included in the FY13 Approved Budget which will
move 25% of two Community Development Analysts’ salaries, benefits and some supplies to the General Fund.
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. Improvements
include streets, parks, neighborhood centers, community centers, and sidewalk projects. Approved FY13 expenditures for
ongoing Public Facility projects include $1,078,514 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 Improvments Fund, and Wastewater Capital
Improvement Fund. $316,158 of public facility funds are included for the FM 2154 Sidewalk Improvements. This project
is for the design and construction of a sidewalk along one side of FM 2154 from Luther Street to Southwest Parkway. In
addition, funds in the amount of $232,213 are included for University Drive Sidewalk Improvements project. This project
includes the design and construction of a sidewalk on the south side of University Drive from Texas Avenue to Lions Park.
Finally, funds in the amount of $84,837 have been approved for the Southwest Park Improvements project. This project is
for the addition of lighting, a picnic plaza, furniture, signs and exercise equipment at Southwest Park. Approved FY13 Public
Facility appropriations total $1,711,722.
*Beginning with the FY13 budget, the Performance Measures for the Community Development Fund are consolidated with the Planning and Development
Services Performance Measures.
153
City of College Station
Community Development Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
BEGINNING FUND BALANCE 2,204,561$ 1,524,237$ 1,524,237$ 1,841,476$ 1,841,476$
REVENUES
Grants
Community Development Block Grant 571,785$ 2,303,828$ 943,622$ 2,224,747$ 2,224,747$ -3.43%
Home Grant 364,334 2,708,944 703,863 2,401,394 2,401,394 -11.35%
Recaptured Funds (3,101) 377,500 313,320 20,000 20,000 -94.70%
Total Revenues 933,018$ 5,390,272$ 1,960,805$ 4,646,141$ 4,646,141$ -13.81%
TOTAL FUNDS AVAILABLE 3,137,579$ 6,914,509$ 3,485,042$ 6,487,617$ 6,487,617$ -6.17%
EXPENDITURES AND TRANSFERS
Community Development Block Grant
Housing Assistance/Rehab -$ 15,000$ -$ 30,000$ 30,000$ 100.00%
Clearance/Demolition - 10,000 - 10,000 10,000 0.00%
Acquisitions 1,340 - - - - N/A
Interim Assistance - 5,000 - 5,000 5,000 0.00%
Housing Services - - 10,158 26,252 26,252 N/A
Public Service Agency Funding 200,348 154,395 154,395 146,723 146,723 -4.97%
Code Enforcement - Planning & Dev.78,587 85,416 98,177 109,200 109,200 27.84%
Administrative Fees 190,133 205,864 185,365 203,930 185,850 -9.72%
Public Facilities Projects 1,272 - - - - N/A
College Main Rehab 43,221 348,890 191,549 - - -100.00%
George K Fitch Park Improvements 6,247 103,629 98,920 - - -100.00%
W.A. Tarrow Park Improvements 61,795 - - - - N/A
Cooner Street Rehab - 1,195,634 90,750 1,078,514 1,078,514 -9.80%
University Drive Sidewalks - 75,000 62,092 232,213 232,213 209.62%
FM 2154 Sidewalks - 75,000 48,387 316,158 316,158 321.54%
Housing Services 7,291 30,000 - - - -100.00%
Southwest Park - - - 84,837 84,837 N/A
Total CDBG Expenditures 590,234$ 2,303,828$ 939,793$ 2,242,827$ 2,224,747$ -3.43%
Home Grant
Housing Assistance/Rehab -$ 107,159$ -$ 180,000$ 180,000$ 67.97%
Optional Relocation - - 120,000 - - N/A
CHDO Operating Expenses 14,522 69,071 34,500 13,478 13,478 -80.49%
New Construction 6,730 1,726,720 80,435 1,579,926 1,579,926 -8.50%
Homebuyer’s Assistance 36,745 200,000 108,630 176,870 176,870 -11.57%
Tenant Based Rental Assistance 5,700 88,016 12,000 149,466 149,466 69.82%
CHDO 211,773 454,802 286,032 204,110 204,110 -55.12%
Administrative Fees 69,407 63,176 62,176 58,967 40,887 -35.28%
Rental Rehabilitation - - - 76,657 76,657 N/A
Total Home Expenditures 344,877$ 2,708,944$ 703,773$ 2,439,474$ 2,421,394$ -10.61%
Other 168,524$ -$ -$ -$ -$ N/A
Acquisitions 1,907 - - - - N/A
Total Other Expenditures 170,431$ -$ -$ -$ -$ N/A
Total Operating Expenses & Transfers 1,105,542$ 5,012,772$ 1,643,566$ 4,682,301$ 4,646,141$ -7.31%
Expenditures Under (Over) Revenues (172,524)$ 377,500$ 317,239$ (36,160)$ -$
Measurement Focus Adjustment (507,800)$
ENDING FUND BALANCE 1,524,237$ 1,901,737$ 1,841,476$ 1,805,316$ 1,841,476$
Community
Development
Block Grant
47.88%
Home Grant
51.69%
Recaptured
Funds
0.43%
Community Development Fund - Sources
Total CDBG
Expenditures
47.88%
Total Home
Expenditures
52.12%
Community Development Fund - Uses
154
City of College Station
Community Development Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 FY12 to FY13
FY11 Revised Year-End Approved Approved % Change in
Actual Budget Estimate Base Budget Budget Budget from
Community Development 247,271$ 288,263$ 242,904$ 308,288$ 272,128$ -5.60%
TOTAL 247,271$ 288,263$ 242,904$ 308,288$ 272,128$ -5.60%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 FY12 to FY13
FY11 Revised Year-End Approved Approved % Change in
Actual Budget Estimate Base Budget Budget Budget from
Salaries & Benefits 209,273$ 251,375$ 213,262$ 270,843$ 236,560$ -5.89%
Supplies 2,330 4,792 1,788 3,017 3,017 -37.04%
Maintenance - - - - - N/A
Purchased Services 35,668 32,096 27,854 34,428 32,551 1.42%
Capital Outlay - - - - - N/A
TOTAL 247,271$ 288,263$ 242,904$ 308,288$ 272,128$ -5.60%
PERSONNEL
FY12 FY13 FY13 FY12 to FY13
FY10 FY11 Revised Approved Approved % Change in
Actual Actual Budget Base Budget Budget Budget from
Community Development 4.50 4.50 4.50 4.50 4.00 0.00%
TOTAL 4.50 4.50 4.50 4.50 4.00 0.00%
Service Level Adjustments One-Time Recurring Total
Move 25% of 2 CD Analysts' Salaries & Benefits to General Fund -$ (36,160)$ (36,160)$
Community Development SLA TOTAL -$ (36,160)$ (36,160)$
155
City of College Station
Recreation Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Sports Programs 273,410$ 358,663$ 358,663$ 326,600$ 326,600$ -8.94%
Aquatics 510,065 467,669 467,669 535,300 535,300 14.46%
Concessions 140,005 - - - - N/A
Instruction 141,309 96,654 96,654 80,000 80,000 -17.23%
SW Center, Lincoln Center 75,197 51,780 51,780 87,200 87,200 68.40%
Conference Center 151,045 222,850 222,850 - - -100.00%
Investment Earnings 1,000 400 400 - - -100.00%
Grants 9,890 - - - - N/A
Total Revenues 1,301,921$ 1,198,016$ 1,198,016$ 1,029,100$ 1,029,100$ -14.10%
EXPENDITURES
Sports Programs 1,312,040$ 1,365,850$ 1,412,057$ 1,431,557$ 1,431,557$ 4.81%
Aquatics 1,250,441 1,137,813 1,005,726 1,141,152 1,256,152 10.40%
Concessions 131,341 - 126,557 - - N/A
Instruction 164,257 244,156 427,911 231,310 231,310 -5.26%
SW Center, Lincoln Center 703,568 704,846 734,900 693,494 693,494 -1.61%
Conference Center 312,576 358,674 317,704 358,328 108,328 -69.80%
Total Expenditures 3,874,223$ 3,811,339$ 4,024,855$ 3,855,841$ 3,720,841$ -2.37%
GENERAL FUND SUBSIDY (2,572,302)$ (2,613,323)$ (2,826,839)$ (2,826,741)$ (2,691,741)$ 3.00%
Increase/Decrease in Working Capital -$ -$ -$ -$ -$
Beginning Working Capital -$ -$ -$ -$ -$
Ending Working Capital -$ -$ -$ -$ -$
Established in FY11, the Recreation Fund is designed to help the City identify costs and revenues associated with various recreational
sports, Senior/Teen Centers, Lincoln Center, Conference Center, and various instruction programs. Ultimately the fund will help
identify how much the General Fund is subsidizing these programs. For FY13, the City will no longer be coordinating the Girls
Softball program. The activity is now coordinated by the Brazos Valley Girls Softball Association. Remaining costs associated with this
activity were included in no-fee programs. This change is reflected in the Program Budget Report.
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
31.74%
Aquatics
52.02%
Instruction
7.77%
SW Center,
Lincoln
Center
8.47%
Conference
Center
0.00%
Recreation Fund Sources
Sports
Programs
38.47%
Aquatics
33.76%Instruction
6.22%
SW Center,
Lincoln
Center
18.64%
Conference
Center
2.91%
Recreation Fund Uses
156
PROGRAM REVENUE
DIRECT
COST
INDIRECT
COST
FIELD
COST G&A
TOTAL
COST
% OF REV
RECOVERY SUBSIDY
Adult Softball 170,225$ 183,826$ 57,573$ 51,000$ 12,868$ 305,267$ 55.76%(135,042)$
Adult Volleyball 21,500 40,935 17,178 - 2,865 60,978 35.26%(39,478)
Youth Basketball 53,200 65,703 17,177 - 4,599 87,479 60.81%(34,279)
Youth Football 18,600 41,243 29,857 17,250 2,887 91,237 20.39%(72,637)
Youth Volleyball 25,000 41,595 17,178 - 2,912 61,685 40.53%(36,685)
Adult Kickball 20,000 28,127 27,743 6,800 1,969 64,639 30.94%(44,639)
Challenger Sports 1,200 30,426 21,022 920 2,130 54,498 2.20%(53,298)
Tennis 16,875 40,934 17,178 - 2,865 60,977 27.67%(44,102)
No-Fee Programs - 24,228 362,670 256,200 1,699 644,797 0.00%(644,797)
TOTAL SPORTS 326,600$ 497,017$ 567,576$ 332,170$ 34,794$ 1,431,557$ 22.81%(1,104,957)$
Xtra Ed 80,000$ 186,288$ 31,982$ - 13,040$ 231,310$ 34.59%(151,310)$
TOTAL INSTRUCT 80,000$ 186,288$ 31,982$ - 13,040$ 231,310$ 34.59%(151,310)$
SW Pool 86,400$ 224,602$ 12,593$ - 15,722$ 252,917$ 34.16%(166,517)$
Thomas Pool 44,000 172,079 12,593 - 12,046 196,718 22.37%(152,718)
Adamson Lagoon 255,900 329,310 12,593 - 31,102 373,005 68.60%(117,105)
CSISD Natatorium 9,000 26,835 8,589 - 3,978 39,403 22.84%(30,403)
Splash Pads - 20,535 11,258 - 1,437 33,230 0.00%(33,230)
Swim Lessons 110,000 111,871 15,262 - 7,831 134,964 81.50%(24,964)
Water Fitness 1,500 14,861 8,589 - 1,040 24,490 6.12%(22,990)
Swim Team 23,000 19,693 12,593 - 1,378 33,664 68.32%(10,664)
Stroke Clinic 5,500 10,751 11,258 - 752 22,761 24.16%(17,261)
TOTAL AQUATICS 535,300$ 930,537$ 105,328$ - 75,286$ 1,111,152$ 48.18%(575,852)$
SW Center-Teen 29,500$ 134,364$ 12,884$ - 9,405$ 156,653$ 18.83%(127,153)$
SW Center-Senior 10,600 105,058 11,549 - 7,354 123,961 8.55%(113,361)
Lincoln Center 47,100 366,345 20,891 - 25,644 412,880 11.41%(365,780)
TOTAL CENTERS 87,200$ 605,767$ 45,324$ - 42,403$ 693,494$ 12.57%(606,294)$
SUBTOTAL 1,029,100$ 2,219,609$ 750,210$ 332,170$ 165,523$ 3,467,513$ 29.68%(2,438,413)$
Conference Center -$ 64,948$ 21,334$ - 22,046$ 108,328$ 0.00%(108,328)$
TOTAL CONF CTR -$ 64,948$ 21,334$ - 22,046$ 108,328$ 0.00%(108,328)$
1X EXPENDITURES
Adamson Lagoon Repairs 115,000$ -$ -$ -$ 115,000$ 0.00%(115,000)$
Natatorium True-Up for FY12 30,000 - - `30,000 0.00%(30,000)
TOTAL 1X EXP'S -$ 145,000$ -$ -$ -$ 145,000$ 0.00%(145,000)$
TOTAL 1,029,100$ 2,429,557$ 771,544$ 332,170$ 187,569$ 3,720,841$ 27.66%(2,691,741)$
CITY OF COLLEGE STATION
FY13 APPROVED BUDGET - RECREATION PROGRAMS
157
City of College Station
Recreation Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Sports Programs 1,312,040$ 1,365,850$ 1,412,057$ 1,431,557$ 1,431,557$ 4.81%
Aquatics 1,250,441 1,137,813 1,005,726 1,141,152 1,256,152 10.40%
Concessions 131,341 - 126,557 - - N/A
Instruction 164,257 244,156 427,911 231,310 231,310 -5.26%
SW Center, Lincoln Center 703,568 704,846 734,900 693,494 693,494 -1.61%
Conference Center 312,576 358,674 317,704 358,328 108,328 -69.80%
TOTAL 3,874,223$ 3,811,339$ 4,024,855$ 3,855,841$ 3,720,841$ -2.37%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Salaries & Benefits 1,787,673$ 1,608,797$ 1,757,301$ 1,663,063$ 1,420,889$ -11.68%
Supplies 232,411 281,201 299,660 285,334 274,285 -2.46%
Maintenance 109,080 60,745 124,232 68,015 179,010 194.69%
Purchased Services 1,745,059 1,860,596 1,843,662 1,839,429 1,846,657 -0.75%
Capital Outlay - - - - - N/A
TOTAL 3,874,223$ 3,811,339$ 4,024,855$ 3,855,841$ 3,720,841$ -2.37%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Sports Programs - 2.00 1.00 2.10 2.10 110.00%
Aquatics - 3.00 3.00 1.75 1.75 -41.67%
Concessions - 0.20 0.20 - - -100.00%
Instruction - 1.00 1.00 1.00 1.00 0.00%
SW Center, Lincoln Center - 4.50 3.50 3.50 3.50 0.00%
Conference Center - 3.00 3.00 3.00 3.00 0.00%
Temp/Seasonal - 38.00 38.00 38.00 38.00 0.00%
TOTAL - 51.70 49.70 49.35 49.35 -0.70%
NOTE: The FY10 Actual for personnel is zero because the Recreation Fund was created in FY11. The following programs were removed from
the Recreation Fund for FY13: Youth Girls Softball
Service Level Adjustments One-Time Recurring Total
Adamson Lagoon Repairs 115,000 - 115,000
Recreation Fund SLA TOTAL 115,000$ -$ 115,000$
158
PERFORMANCE MEASURES ‐ RECREATION FUND
DEPARTMENT DESCRIPTION
↓ below expectations
Strategic Plan FY 11 FY 12 FY 12 FY 13
OBJECTIVES AND MEASURES:Priority*Actual Approved Estimate Estimate
II
Measure: Effectiveness 9,052 11,163 11,500 12,607
Measure: Effectiveness 413,752$ 358,663$ 360,000$ 326,600$
Measure: Efficiency 1,479,109$ 1,365,850$ 1,365,000$ 1,431,557$
Measure: Effectiveness 27.97% 26.26% 26.37% 22.81%
II
Measure: Effectiveness 2,175 2,500 1,800 1,600
Measure:Effectiveness 141,380$ 96,654$ 90,000$ 80,000$
Measure: Efficiency 175,849$ 244,156$ 225,000$ 231,310$
Measure: Effectiveness 80.40% 39.59% 40.00% 34.59%
II
Measure: Effectiveness 141,725 138,885 140,000 137,859
Measure:Effectiveness 510,479$ 467,669$ 475,000$ 535,300$
Measure: Efficiency 1,324,420$ 1,137,816$ 1,140,000$ 1,111,151$
Measure: Effectiveness 38.54% 41.10% 41.67% 48.18%
II
Measure: Effectiveness 1,020 1,100 1,150 1,380
Measure:Effectiveness 85,143$ 51,780$ 53,000$ 87,200$
Measure:Efficiency 747,849$ 704,846$ 700,000$ 693,495$
Measure: Effectiveness 11.39% 7.35% 7.57% 12.57%
II
Measure: Effectiveness 1,994 2,000 1,750 -
Measure: Effectiveness 151,169$ 222,850$ 150,000$ -$
Measure: Efficiency 333,854$ 358,674$ 340,000$ 358,327$
Measure:Effectiveness 45.28% 62.13% 44.12% 0.00%
II
Measure: Effectiveness 1,301,923$ 1,197,616$ 1,128,000$ 1,029,100$
Measure: Effectiveness 4,061,081$ 3,811,342$ 3,770,000$ 3,825,840$
Measure: Efficiency 2,759,158$ 2,613,726$ 2,642,000$ 2,796,740$
Measure:Effectiveness 32.06% 31.42% 29.92% 26.90%
*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
# of Participants
Expenses
Comments (if applicable): FY13 Conference Center Closure
% of Recovery
% of Recovery
Objective: RECREATION FUND TOTAL
Revenue
Expenses
Subsidy
# of Rentals
Expenses
Objective: Conference Center
% of Recovery
Expenses
Revenue
Expenses
Objective: Instruction
% of Recovery
Expenses
% of Recovery
Objective: Recreation Centers
Revenue
Revenue
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) & Lincoln Center, and the Conference Center.STRATEGIC GOAL:
Reporting Frequency:
Trend:
Quarterly
Objective: Aquatics Programs
# of Participants
# of Participants
Objective: Sports Programs
Type of
Measure
# of Participants
Revenue
% of Recovery
Revenue
159
City of College Station
Wolf Pen Creek TIF Fund
Fund Summary
4121151%
FY12 FY12 FY13 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Year-End Budget from
Actual Budget Estimate Base Budget Budget Estimate FY12-FY13
BEGINNING BALANCE 3,256,768$ 3,256,991$ 3,256,991$ 2,510,336$ 2,510,336$ 2,510,336$
REVENUES
Ad Valorem Taxes COCS -$ -$ -$ -$ -$ -$ N/A
Ad Valorem Taxes CSISD - - - - - - N/A
Ad Valorem Taxes Brazos County - - - - - - N/A
Investment Earnings 14,154 10,000 10,000 10,000 10,000 10,000 0%
Other - - - - - - N/A
Total Revenues 14,154$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$ 0%
TOTAL FUNDS AVAILABLE 3,270,922 3,266,991 3,266,991 2,520,336 2,520,336 2,520,336 -23%
EXPENDITURES & TRANSFERS
WPC Festival Site 13,646$ -$ 185,871$ -$ -$ 1,186,298$ N/A
Reimbursement to CSISD/Brazo Co.285 570,784 570,784 1,235,044 1,235,044 1,235,044 116%
Other - 98,994 98,994 98,994 N/A
Total Expenditures & Transfers 13,931$ 570,784$ 756,655$ 1,334,038$ 1,334,038$ 2,520,336$ 134%
Increase (Decrease) in Fund Balance 223$ (560,784)$ (746,655)$ (1,324,038)$ (1,324,038)$ (2,510,336)$ 136%
Measurement Focus Adjustment -$
ENDING FUND BALANCE 3,256,991$ 2,696,207$ 2,510,336$ 1,186,298$ 1,186,298$ -$
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 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 FY12 or FY13. 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 FY12 year end estimate includes expenditures of $185,871 for engineering and initial construction work related to the
construction of a Festival Site in the Wolf Pen Creek area. A total of $1,845,992 was budgeted in prior years for this project.
Appropriations for capital projects carry forward from year to year until the project is complete. The balance of the total budget
is estimated to be expended in FY13 and is reflected above in the FY13 Year-End Estimate. In addition, a total of $1,235,044
has been budgeted for a payment to College Station Independent School District for the balance of the school district's portion
of unspent WPC TIF funds. The estimated balance of the WPC TIF funds in the amount of $98,994 will be expended in
accordance with the restrictions for the use of the funds. The WPC TIF Fund will be closed following the expenditure of the
balance of the funds, which is estimated for the end of FY13.
The FY13 ending fund balance for this fund is projected to be 100% lower than the FY12 year-end estimate due to the
expenditure of the of the balance remaining in this fund.
160
161
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
$85,205 in FY13. Revenues in this fund are anticipated to decrease significantly in FY13 due to a change in how
credit card fees are being collected. Revenue and expenditures for credit card fees related to applicable fines will
now be reflected in the General Fund. Approved expenditures in the amount of $60,707 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 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 revenues in the fund are $68,027 in FY13.
Approved expenditures are $66,943 for court security personnel.
Efficiency Time Payment Fund
The Efficiency Time Payment 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
FY13 total $8,105. Approved expenditures in FY13 include $4,000 for the printing and distribution of collection
notices. Also included is an approved service level adjustment in the amount of $43,500 for the purchase and
installation of License Plate Recognition software in two City Marshal vehicles. For Financial Statement purposes,
the Efficiency Time Payment 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 $114,403 in FY13. FY13 expenditures in the
amount of $103,408 will provide funding for the salary and benefits of the Juvenile Case Manager and the Teen
Court Coordinator positions, as well as for related supplies, travel and training.
162
City of College Station
Court Technology Fee Fund
Fund Summary
10/29/2012 12:15
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Beginning Fund Balance 332,433$ 377,729$ 377,729$ 390,468$ 390,468$
REVENUES
Court Technology Fees 97,766$ 100,000$ 103,956$ 83,500$ 83,500$ -16.50%
Investment Interest 1,776 1,750 1,729 1,705 1,705 -2.57%
Other 29 - 25 - - N/A
Total Revenues 99,571$ 101,750$ 105,710$ 85,205$ 85,205$ -16.26%
Total Funds Available 432,004$ 479,479$ 483,439$ 475,673$ 475,673$
EXPENDITURES
Court Technology Projects 53,864$ 133,880$ 92,971$ 60,707$ 60,707$ -54.66%
Total Expenditures 53,864$ 133,880$ 92,971$ 60,707$ 60,707$ -54.66%
Increase (Decrease) in Fund Balance 45,707$ (32,130)$ 12,739$ 24,498$ 24,498$
Measurement Focus Adjustment (411)$
Ending Fund Balance 377,729$ 345,599$ 390,468$ 414,966$ 414,966$
Court
Technology
Fees
98.00%
Investment
Interest
2.00%
Court Technology Fee Fund - Sources
Court
Technology
Projects
100.00%
Court Technology Fee Fund - Uses
163
City of College Station
Court Security Fee Fund
Fund Summary
10/29/2012 12:14
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
BEGINNING FUND BALANCE 156,611$ 93,552$ 93,552$ 95,285$ 95,285$
REVENUES
Court Security Fees 61,714$ 58,000$ 66,651$ 67,618$ 67,618$ 16.58%
Investment Interest 669 750 445 409 409 -45.47%
Other 118 - 308 - - N/A
Total Revenues 62,501$ 58,750$ 67,404$ 68,027$ 68,027$ 15.79%
Total Funds Available 219,112$ 152,302$ 160,956$ 163,312$ 163,312$
EXPENDITURES
Court Security 123,517$ 65,040$ 65,671$ 66,876$ 66,943$ 2.93%
Total Expenditures 123,517$ 65,040$ 65,671$ 66,876$ 66,943$ 2.93%
Increase (Decrease) in Fund Balance (61,016)$ (6,290)$ 1,733$ 1,151$ 1,084$
Measurement Focus Adjustment (2,043)$
Ending Fund Balance 93,552$ 87,262$ 95,285$ 96,436$ 96,369$
Court
Security
Fees
99.40%
Investment
Interest
0.60%
Court Security Fee Fund - Sources
Court
Security
100.00%
Court Security Fee Fund - Uses
164
City of College Station
Court Security Fee Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Court Security 123,517$ 65,040$ 65,671$ 66,876$ 66,943$ 2.93%
TOTAL 123,517$ 65,040$ 65,671$ 66,876$ 66,943$ 2.93%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Salaries & Benefits 123,355$ 64,836$ 65,551$ 66,711$ 66,778$ 3.00%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services 162 204 120 165 165 -19.12%
Capital Outlay - - - - - N/A
TOTAL 123,517$ 65,040$ 65,671$ 66,876$ 66,943$ 2.93%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Court Security 2.50 2.00 1.00 1.00 1.00 0.00%
TOTAL 2.50 2.00 1.00 1.00 1.00 0.00%
*One full-time Marshal position was moved into the General Fund Court budget beginning in FY12.
165
City of College Station
Juvenile Case Manager Fee Fund
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Beginning Fund Balance 290,800$ 318,203$ 318,203$ 335,777$ 335,777$
REVENUES
Juvenile Case Manager Fees 112,035$ 128,000$ 109,177$ 112,961$ 112,961$ -11.75%
Interest Earnings 1,620 1,689 1,497 1,442 1,442 -14.62%
Other 27 - - - - N/A
Total Revenues 113,682$ 129,689$ 110,674$ 114,403$ 114,403$ -11.79%
Total Funds Available 404,482$ 447,892$ 428,877$ 450,180$ 450,180$
EXPENDITURES
Operating Expenditures 84,626$ 97,900$ 93,100$ 103,313$ 103,408$ 5.63%
Other Non-Operating Expenditures 1,305 - - - - N/A
Total Expenditures 85,931$ 97,900$ 93,100$ 103,313$ 103,408$ 5.63%
GAAP Adjustment -
Increase (Decrease) in Fund Balance 27,751$ 31,789$ 17,574$ 11,090$ 10,995$
Measurement Focus Adjustment (348)$
Ending Fund Balance 318,203$ 349,992$ 335,777$ 346,867$ 346,772$
Juvenile
Case
Manager
Fees
98.74%
Interest
Earnings
1.26%
Juvenile Case Manager Fee Fund ‐
Sources
Operating
Expenditures
100.00%
Juvenile Case Manager Fee Fund ‐Uses
166
City of College Station
Juvenile Case Manager Fee Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Juvenile Case Manager 84,626$ 97,900$ 93,100$ 103,313$ 103,408$ 5.63%
TOTAL 84,626$ 97,900$ 93,100$ 103,313$ 103,408$ 5.63%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Salaries & Benefits 84,626$ 92,995$ 91,100$ 93,813$ 93,908$ 0.98%
Supplies - - - 1,000 1,000 N/A
Maintenance - - - - - N/A
Purchased Services - 4,905 2,000 8,500 8,500 73.29%
Capital Outlay - - - - - N/A
TOTAL 84,626$ 97,900$ 93,100$ 103,313$ 103,408$ 5.63%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
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%
167
City of College Staiton
Police Seizure
Fund Summary
11/7/2012 11:29
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Beginning Fund Balance 62,100$ 63,154$ 63,154$ 49,617$ 49,617$
REVENUES
Police Seizure Revenues 24,431$ 20,000$ 33,190$ 26,500$ 26,500$ 32.50%
Investment Earnings 338 525 287 290 290 -44.76%
Other - - 24 - - N/A
Total Revenues 24,769$ 20,525$ 33,501$ 26,790$ 26,790$ 30.52%
Total Funds Available 86,869$ 83,679$ 96,655$ 76,407$ 76,407$ -8.69%
EXPENDITURES
Police Seizure Programs 23,646$ 40,000$ 47,038$ 40,000$ 40,000$ 0.00%
Total Expenditures 23,646$ 40,000$ 47,038$ 40,000$ 40,000$ 0.00%
Increase (Decrease) in Fund Balance 1,123$ (19,475)$ (13,537)$ (13,210)$ (13,210)$
Measurement Focus Adjustment (69)$
Ending Fund Balance 63,154$ 43,679$ 49,617$ 36,407$ 36,407$
Police Seizure
Revenues
Police Seizure Fund ‐Sources Police
Seizure
Programs
100%
Police Seizure Fund ‐Uses
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 $26,790 in FY13. Expenditures of $40,000 are budgeted in FY13. The FY13
ending fund balance is anticipated to decrease 26.6% when compared to the FY12 estimated ending fund balance. This is due to
an increase in the FY12 and FY13 budget for some one-time equipment purchases. In the future, annual expenditure estimates
are anticipated to return to approximately $20,000.
98.92%
Investment
Earnings
1.08%
168
=now()########
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget From
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Lot Sales 229,501$ 227,293$ 234,373$ 261,180$ 261,180$ 14.91%
Investment Earnings 3,827 5,000 5,000 7,500 7,500$ 50.00%
Total Revenues 233,328$ 232,293$ 239,373$ 268,680$ 268,680$ 15.66%
EXPENDITURES
General & Administrative Transfers 2,764$ -$ -$ -$ -$ N/A
Total Expenditures 2,764$ -$ -$ -$ -$ N/A
Increase/Decrease in Fund Balance 230,564$ 232,293$ 239,373$ 268,680$ 268,680$
Beginning Fund Balance 802,012$ 1,032,576$ 1,032,576$ 1,271,949$ 1,271,949$
Ending Fund Balance 1,032,576$ 1,264,869$ 1,271,949$ 1,540,629$ 1,540,629$
City of College Station
Memorial Cemetery 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 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 FY13, approved
revenue earnings are $268,680. Revenues are from the sale of lots at the new site and from investment earnings. The revenue
estimates include an increase in the plot costs of both the Aggie Field of Honor plots and the Municipal plots. No expenditures
are included in the FY13 Approved Budget in the Memorial Cemetery Fund. The Operations and Maintenance costs associated
with the Memorial Cemetery Fund are included in the General Fund Parks and Recreation Department budget.
The FY13 ending fund balance is anticipated to increase 21.12% when compared to the FY12 ending fund balance. The
expected increase in fund balance is due to the increase in plot sale and investment earning revenue estimated to be received in
the fund in FY13.
Lot Sales
97.21%
Investment
Earnings
2.79%
Memorial Cemetery Fund - Sources
169
=(now)
############
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget From
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Lot Sales 113,732$ 111,951$ 115,437$ 128,641$ 128,641$ 14.91%
Investment Earnings 1,439 2,000 2,000 3,000 3,000 50.00%
Total Revenues 115,171$ 113,951$ 117,437$ 131,641$ 131,641$ 15.52%
EXPENDITURES
Advertising 3,395$ 10,000$ 10,000$ 10,000$ 10,000$ 0.00%
Other 72 - - - - N/A
Total Expenditures 3,467$ 10,000$ 10,000$ 10,000$ 10,000$ 0.00%
Increase/Decrease in Fund Balance 111,704$ 103,951$ 107,437$ 121,641$ 121,641$
Beginning Fund Balance 295,795$ 407,499$ 407,499$ 514,936$ 514,936$
Ending Fund Balance 407,499$ 511,450$ 514,936$ 636,577$ 636,577$
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 FY13, approved revenues are $131,641. 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. FY13 budgeted expenditures are
$10,000 for continuing marketing efforts of the cemetery.
The FY13 estimated ending fund balance is anticipated to increase approximately 23.62% when compared to the
FY12 estimated ending fund balance. The expected increase in fund balance is due to the plot sale and investment
earnings revenue estimated to be received in the fund in FY13.
Lot Sales
97.72%
Investment
Earnings
2.28%
Memorial Cemetery Endowment Fund -
Sources Advertising
100.00%
Memorial Cemetery Endowment
Fund - Uses
170
#############
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Beginning Fund Balance 1,683,022$ 1,709,166$ 1,709,166$ 1,752,626$ 1,752,626$
REVENUES
Sale of Cemetery Lots 18,196$ 15,000$ 35,500$ 5,000$ 5,000$ -66.67%
Investment Income 7,246 8,000 8,000 8,000 8,000 0.00%
Other 792 - - - - N/A
Total Revenues 26,234$ 23,000$ 43,500$ 13,000$ 13,000$ -43.48%
Total Funds Available 1,709,256$ 1,732,166$ 1,752,666$ 1,765,626$ 1,765,626$ 1.93%
EXPENDITURES & TRANSFERS
Other 90$ -$ 40$ -$ -$ N/A
Total Expenditures & Transfers 90$ -$ 40$ -$ -$ N/A
Increase in Fund Balance 26,144$ 23,000$ 43,460$ 13,000$ 13,000$
Ending Fund Balance 1,709,166$ 1,732,166$ 1,752,626$ 1,765,626$ 1,765,626$
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 FY13. The Operations and Maintenance costs associated with the Texas Avenue Cemetery are included in
the General Fund Parks and Recreation Department budget.
For FY13, revenues are budgeted at $13,000. The College Station Cemetery on Texas Avenue has a limited number of
lots 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
171
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 FY13 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
FY13, expenditures for Park Land Dedication projects are estimated at $2,524,923 for projects that are anticipated to be
completed in the various park zones. Funds in the amount of $180,000 are included for Electrical Improvements at Wolf
Pen Creek. The budget for this project is approved to come from Park Land Zone 3 funds as well as Community Park Zone
B funds. This project will include additional electrical infrastructure to support all events at WPC. The additional
infrastructure will allow for greater diversity and size of the events hosted at the facility. $18,000 is included in the approved
budget for the Replacement of the Pier at Cy Miller Park. This project is for the replacement of the pier decking and
handrails as well as staining and sealing the new structure. An estimated $30,000 is included for Improvements at Carter
Crossing Park. The park will be constructed in phases as funds become available and is planned to ultimately include
sidewalks, an entry plaza, a tot playground, creek crossings, benches and trees with irrigation. $201,923 is the FY13
estimated expenditure for Improvements at Southwest Park. This phase of the project will be the construction of a 10 foot
wide hike and bike trail through Southwest Park. The trail will connect with the north end of the Campus Village Trail and
will continue to Southwest Parkway. The project will include a bridge crossing, retaining wall, and box culverts. The project
will be designed in-house by Public Works staff. Funds for this project are also budgeted in the Streets Capital Improvement
Projects Fund. Finally, $34,500 is budgeted for the Arboretum Bridge Replacement. This project is for the engineering and
construction related to the removal and reinstallation of the existing bridge, piers and footings. Additional funds are projected
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 $735,931 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 FY13 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 arise throughout the fiscal year. $370,000 is included 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. An estimated $67,070 is included in the approved budget for
GIS Mapping of the Drainage System. These funds were previously allocated to Storm Water Mapping, but the mapping of
the drainage system has been determined to be a higher priority. Finally, $157,594 is included for the completion of a
Drainage Master Plan. 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.
Hotel Tax Fund Capital Projects
Included in the FY13 Approved Budget is an estimate of $3,700,000 for the construction of Synthetic Fields at Veterans
Park. The project will include the construction of two synthetic turf fields at Veterans Park along with parking and lighting
to support the new fields. The synthetic turf fields will provide an all weather playing surface that can be used immediately
172
following a rain event. Design of this project was approved in FY12. This project will be funded using Hotel Tax funds as the
project is anticipated to result in a significant number of individuals coming from outside of the community to play in
tournaments held on these fields. The fields will be able to facilitate sports such as soccer, football, 7 on 7 flag football,
lacrosse, rugby, cricket and ultimate frisbee.
Wolf Pen Creek TIF Capital Projects
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 district. The TIF expired on December 31,
2009. An estimate of $1,186,298 is included in FY13 for the completion of the Wolf Pen Creek Festival Site project. This
project will include a new driveway from Dartmouth to Colgate, parking, additional lighted trails, as well as water and power
pedestals for vendors.
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 FY13 Approved Parks and Recreation base budget for estimated O&M costs associated with
the Wolf Pen Creek Festival Site. Budget has been included for utility costs as well as supplies that will be needed upon
completion of the project. In addition, $25,000 has been included for the annual O&M costs that are estimated for the new
synthetic fields that are approved to be constructed at Veterans Park. These funds will be used for utility costs associated with
the lighting of the fields and for costs associated with maintaining the fields.
Departments are expected to consider the impact of current and planned capital improvement projects on operations and
maintenance (O&M) budgets. This analysis is a component of the 5-year Strategic Business Plans that are completed by all
City departments. Projections as to the impact of capital projects on O&M budgets that are included in the Strategic Business
Plans are used by the Finance Office in financial forecasting.
A more detailed sheet at the end of this section reflects the estimated O&M costs associated with the special revenue capital
projects. It is anticipated that the availability of funding for the O&M costs will be limited in upcoming years. Therefore,
departments will continue to evaluate current operations before increases in budget will be approved. Recommendations may
also be made to delay projects for which O&M funding does not exist.
173
GENERAL GOVERNMENT
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY 11-12 FY 12-13
NUMBER AMOUNT THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:2,257,088$ 2,417,808$
ADDITIONAL RESOURCES:
CONTRIBUTIONS 300,000$ 300,000$
INVESTMENT EARNINGS 5,000 10,000
INTRAGOVERNMENTAL TRANSFERS - -
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 305,000$ 310,000$
TOTAL RESOURCES AVAILABLE 2,562,088$ 2,727,808$
PARKLAND DEDICATION FUND
ZONE 1 PARK PK0051 - - - -
NORTHGATE PARK BLDG DEMO PK1212 15,000 - 15,000 -
ZONE 2 PARK PK0052 42,000 - 20,000 42,000
ZONE 3 PARK PK0053 - - 65,000 -
WPC ELELECTRICAL IMPROVEMENTS PK1217 140,000 - 20,000 120,000
CY MILLER PIER REPLACEMENT PK1303 18,000 - - 18,000
ZONE 4 PARK PK0054 - - - -
CARTER CROSSING PARK PK1202 30,000 - 36,000 -
ZONE 5 PARK PK0055 - - - -
ZONE 6 PARK PK0056 - - - -
SOUTHWEST PARK DEVELOPMENT PK0806 343,000 268,000 - 75,000
ZONE 7 PARK PK0057 180,000 - 10,000 180,000
ZONE 8 PARK PK0058 20,000 - - 20,000
ZONE 9 PARK PK0059 2,000 - - 2,000
WOODLAND HILLS IMPROVEMENTS PK0523 20,000 - 20,000 -
ZONE 10 PARK PK0060 340,000 - 285,000 340,000
ZONE 11 PARK PK0061 - - - -
ZONE 12 PARK PK0824 24,000 - 24,000 24,000
ZONE 13 PARK PK0807 60,000 - - 60,000
ZONE 14 PARK PK0717 77,000 - 77,000 77,000
ZONE 15 PARK PK0808 700,000 - 325,000 700,000
ZONE 24 PARK PK1205 15,000 - 15,000 15,000
COMMUNITY PARK ZONE A PK1304 110,000 - - 110,000
COMMUNITY PARK ZONE B PK1203 405,500 - 155,000 405,500
ARBORETUM BRIDGE REPLACEMENT PK1305 34,500 - - 34,500
WPC ELELECTRICAL IMPROVEMENTS PK1217 60,000 - - 60,000
COMMUNITY PARK ZONE C PK1204 85,000 - 35,000 85,000
CLOSED PROJECTS 126,168 -
CAPITAL PROJECTS SUBTOTAL 1,228,168$ 2,368,000$
OTHER - -
GENERAL & ADMIN. CHARGES 26,373 24,627
TOTAL EXPENDITURES 1,254,541$ 2,392,627$
Measurement Focus Adjustment
ENDING FUND BALANCE:1,307,547$ 335,181$
BUDGET APPROPRIATIONS
174
GENERAL GOVERNMENT
PARK LAND DEDICATION
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES FY 10-11 PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 ACTUAL FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18
1,669,186$ 2,257,088$ 2,417,808$ 178,258$ 178,258$ 178,258$ 178,258$ 178,258$
791,537$ 600,000$ 300,000$ -$ -$ -$ -$ -$
7,768 10,000 10,000 10,000 10,000 10,000 10,000 10,000
- - - - - - - -
- - - - - - - -
799,305$ 610,000$ 310,000$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$
2,468,491$ 2,867,088$ 2,727,808$ 188,258$ 188,258$ 188,258$ 188,258$ 188,258$
- - - - - - - - -
- - 15,000 - - - - - -
- 728 - 42,000 - - - - -
- - - - - - - - -
- - 20,000 120,000 - - - - -
- - - 18,000 - - - - -
- - - - - - - - -
- - - 30,000 - - - - -
- 650 - - - - - - -
- 2,366 - - - - - - -
220 38,458 102,400 201,923 - - - - -
- 190 - 180,000 - - - - -
- - 20,000 - - - - -
- - - 2,000 - - - - -
- - 20,000 - - - - - -
- - - 340,000 - - - - -
- - - - - - - - -
- - - 24,000 - - - - -
- - - 60,000 - - - - -
- - - 77,000 - - - - -
- - - 700,000 - - - - -
- - - 15,000 - - - - -
- - - 110,000 - - - - -
- - - 405,500 - - - - -
- - - 34,500 - - - - -
- - - 60,000 - - - - -
- - - 85,000 - - - - -
161,705 265,507
220$ 204,097$ 422,907$ 2,524,923$ -$ -$ -$ -$ -$
- - - - - -
19,513 26,373 24,627 10,000 10,000 10,000 10,000 10,000
223,610$ 449,280$ 2,549,550$ 10,000$ 10,000$ 10,000$ 10,000$ 10,000$
12,207$
2,257,088$ 2,417,808$ 178,258$ 178,258$ 178,258$ 178,258$ 178,258$ 178,258$
PROJECTED EXPENDITURES
175
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT REVISED APPROVED
PROJECT BUDGET APPROPRIATIONS FY11-12 FY12-13
NUMBER AMOUNT THROUGH FY11 APPROPRIATIONS APPROPRIATIONS
BEGINNING FUND BALANCE:2,880,450$ 2,519,089$
ADDITIONAL RESOURCES:
UTILITY REVENUES 1,976,200$ 2,009,400$
INTEREST ON INVESTMENTS 8,100 10,000
BOND PROCEEDS - -
INTERGOVERNMENTAL TRANSFERS - -
INTRAGOVERNMENTAL TRANSFERS 13,473 -
TRANSFERS OUT - -
OTHER - -
SUBTOTAL ADDITIONAL RESOURCES 1,997,773$ 2,019,400$
TOTAL RESOURCES AVAILABLE 4,878,223$ 4,538,489$
DRAINAGE CAPITAL
GREENWAYS PROJECTS SD9903 3,640,000$ 3,640,000 - -
MINOR DRAINAGE IMPROVEMENTS SD1301 ANNUAL - - 200,000
EMERALD FOREST DRAINAGE IMP SD1006 257,120$ 257,120 - -
RIO GRANDE VALLEY GUTTER SD1203 78,000$ - 78,000 -
WOLF PEN CREEK EROSION CONTROL SD1102 312,000$ 50,500 261,500 -
WOLF PEN CREEK EROSION CONTROL - PH II SD1302 370,000$ - - 370,000
STORMWATER MAPPING - GIS SERVICES SD1303 67,070$ 50,070 - 17,000
DRAINAGE MASTER PLAN SD1202 500,000$ - 500,000 -
CLOSED PROJECTS 122,000 -
CAPITAL G&A 160,510 136,434
CAPITAL PROJECTS SUBTOTAL 1,122,010$ 723,434$
DRAINAGE OPERATIONS
DRAINAGE INSPECTION (PLANNING & DEV SERVICES) ANNUAL 74,300 76,899
DRAINAGE MAINTENANCE OPERATIONS (PUBLIC WORKS)ANNUAL 941,713 906,838
SERVICE LEVEL ADJUSTMENTS (SLAs)*- 76,338
MOSQUITO ABATEMENT 7,200 7,200
BEE CREEK MITIGATION MONITORING/REPORTING (SD0902)13,000 13,000
TRANSFERS OUT - -
GENERAL & ADMIN. 330,845 311,973
TOTAL EXPENDITURES 2,489,068$ 2,115,682$
Measurement Focus Adjustment
ENDING FUND BALANCE: 2,389,155$ 2,422,807$
*FY13 Drainage approved SLAs include the following:One Time Cost Recurring Cost Total Cost
Drainage Foreman Position (inc xfer of vehicle from P&DS)3,750$ 68,801$ 72,551$
Reallocation of PW staff vehicles - 3,787 3,787
3,750$ 72,588$ 76,338$
BUDGET APPROPRIATIONS
176
DRAINAGE UTILITY
CAPITAL IMPROVEMENT PROJECTS
FISCAL YEAR 2012-2013 THROUGH FISCAL YEAR 2017-2018
PROJECT
EXPENDITURES ACTUAL PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED PROJECTED
THROUGH FY10 FY 10-11 FY 11-12 FY 12-13 FY 13-14 FY 14-15 FY 15-16 FY 16-17 FY 17-18
2,505,270$ 2,880,450$ 2,519,089$ 1,479,212$ 1,556,495$ 1,894,725$ 2,251,064$ 2,625,975$
1,918,142$ 1,950,830$ 2,009,400$ 2,069,700$ 2,131,800$ 2,195,800$ 2,261,700$ 2,329,600$
11,218 10,000 10,000 10,000 10,000 12,000 14,000 14,000
- - - - - - - -
- - - - - - - -
- 13,473 - - - - - -
- - - - - - - -
- - - - - - - -
1,929,360$ 1,974,303$ 2,019,400$ 2,079,700$ 2,141,800$ 2,207,800$ 2,275,700$ 2,343,600$
4,434,630$ 4,854,753$ 4,538,489$ 3,558,912$ 3,698,295$ 4,102,525$ 4,526,764$ 4,969,575$
2,849,507 1,569 52,993 735,931 - - - - -
- - - 200,000 200,000 200,000 200,000 200,000 200,000
41,192 19,268 196,660 - - - - - -
- - 78,000 - - - - - -
- 6,716 305,284 - - - - - -
- - - 370,000 - - - - -
- - - 67,070 - - - - -
- - 105,063 157,594 237,343 - - - -
158,552 127,863
212,922 160,510 136,434 140,527 144,743 149,085 153,558 158,164
399,028$ 1,026,373$ 1,667,029$ 577,870$ 344,743$ 349,085$ 353,558$ 358,164$
- 73,901 76,899 79,206 81,582 84,030 86,551 89,147
812,396 869,345 906,838 934,043 962,064 990,926 1,020,654 1,051,274
- - 76,338 74,766 77,009 79,319 81,698 84,149
248 7,200 7,200 7,200 7,200 7,200 7,200 7,200
- 28,000 13,000 8,000 - - - -
27,738 - - - - - - -
315,451 330,845 311,973 321,332 330,972 340,901 351,128 361,662
1,554,861$ 2,335,664$ 3,059,277$ 2,002,417$ 1,803,570$ 1,851,461$ 1,900,789$ 1,951,597$
681
2,880,450$ 2,519,089$ 1,479,212$ 1,556,495$ 1,894,725$ 2,251,064$ 2,625,975$ 3,017,978$
PROJECTED EXPENDITURES
177
Projected Projected Projected Projected Projected Projected
FY13 FY14 FY15 FY16 FY17 FY18 Comments
Parkland Dedication
Southwest Park - 15,000 15,450 15,914 16,391 16,883 Maintenance and utility costs
WPC Electrical Improvements - 2,000 2,060 2,122 2,185 2,251 Electric utility costs
Parkland Projects Totals -$ 17,000$ 17,510$ 18,035$ 18,576$ 19,134$
Hotel Tax Fund Projects
Veterans Park Synthetic Fields 25,000 25,750 26,523 27,318 28,138 28,982 Field Maintenance and electric utility costs
Hotel Tax Fund Projects Totals 25,000$ 25,750$ 26,523$ 27,318$ 28,138$ 28,982$
Wolf Pen Creek (WPC) TIF Projects
Wolf Pen Creek Festival Site 17,000 17,510 18,035 18,576 19,134 19,708 Temporary/seasonal personnel, supplies and utility
costs
WPC Projects Totals 17,000$ 17,510$ 18,035$ 18,576$ 19,134$ 19,708$
Total Estimated O&M Costs 42,000$ 60,260$ 62,068$ 63,930$ 65,848$ 67,823$
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.
178
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
2011 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 City’s Property and Casualty costs.
$985,762 is approved in FY13 for premium revenue. Approved investment earnings are $2,525 and other revenues, including
subrogation, are projected to be $30,000. The total approved revenues for the Property & Casualty Insurance Fund are
$1,018,287. Approved expenditures in this fund are $988,090. Administration, professional services and third party
administration fees are anticipated to increase in FY13 over the amount budgeted in FY12, while claims and litigation costs
are projected to decrease. Several large litigation and claims have settled, resulting in lower projections for FY13.
Employee Benefits Fund
Approved revenues in the Employee Benefits Fund are $9,182,719. 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. FY13 expenditures are based on estimates of future claims, premiums, and other miscellaneous costs. The
approved expenditures for the Employee Benefits Fund are $9,656,053.
Workers’ Compensation Insurance Fund
Budgeted premiums are based on the actual amounts charged to departments to cover the City’s Workers Compensation
costs. In FY11, premiums were reduced in this fund to allow for a one-time increase in the contributions to the Property
Casualty Fund. In FY12 the premiums were restored to FY10 contribution levels and a one-time contribution to the
Unemployment Insurance Fund was made. In FY13, approved revenues are $802,466 and approved expenditures are
$434,642. The FY13 ending working capital is projected to increase by 19.37% due to the revenues exceeding expenditures.
Unemployment Insurance Fund
Revenues in this fund are collected based as a percentage of each employee’s salary. The total FY13 revenues, including
premium costs and investment earnings, are $30,728. Claims costs are anticipated to level off in FY13 and approved
expenditures in this fund are $60,600.
179
City of College Station
Property & Casualty Insurance Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Premiums 1,721,218$ 1,461,910$ 1,449,680$ 985,762$ 985,762$ -32.57%
Investment Earnings 2,528 1,000 2,500 2,525 2,525 152.50%
Other (including Subrogation)65,210 30,000 150,000 30,000 30,000 0.00%
Total Revenues 1,788,956$ 1,492,910$ 1,602,180$ 1,018,287$ 1,018,287$ -31.79%
EXPENDITURES AND TRANSFERS
Administration 121,454$ 80,661$ 57,400$ 84,267$ 84,267$ 4.47%
Professional Services 10,500 10,500 10,500 11,025 11,025 5.00%
Third Party Administration Fees 23,833 26,000 28,167 27,300 27,300 5.00%
Claims 409,369 346,500 350,000 250,000 250,000 -27.85%
Defense Costs 557,102 924,000 550,000 350,000 350,000 -62.12%
Premiums 236,283 248,000 237,650 249,533 249,533 0.62%
Other Non-Operating 67 1,500 20,530 15,965 15,965 964.33%
Reimbursed Administration 12,000 - - - - N/A
Other Operating 2,424 - - - - N/A
Total Operating Expenses & Xfers 1,373,032$ 1,637,161$ 1,254,247$ 988,090$ 988,090$ -39.65%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 415,924$ (144,251)$ 347,933$ 30,197$ 30,197$
Measurement Focus Adjustment (952)$
Beginning Working Capital, accrual basis of
accounting (224,418)$ 190,554$ 190,554$ 538,487$ 538,487$
Ending Working Capital, accrual basis of
accounting 190,554$ 46,303$ 538,487$ 568,684$ 568,684$
Premiums
96.81%
Investment
Earnings
0.25%
Other
(including
Subrogation)
2.95%
Property & Casualty Insurance
Fund - Sources
Admin
8.54%
Professional
Services
1.12%
Third Party
Administration
Fees
2.76%
Claims
25.30%
Defense Costs
35.42%
Premiums
25.25%
Other Non-
Operating
1.62%
Property & Casualty Insurance
Fund - Uses
180
City of College Station
Property & Casualty Insurance Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Property & Casualty 131,954$ 91,161$ 67,900$ 95,292$ 95,292$ 4.53%
TOTAL 131,954$ 91,161$ 67,900$ 95,292$ 95,292$ 4.53%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 121,454$ 80,661$ 57,400$ 84,267$ 84,267$ 4.47%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services 10,500 10,500 10,500 11,025 11,025 5.00%
Capital Outlay - - - - - N/A
TOTAL 131,954$ 91,161$ 67,900$ 95,292$ 95,292$ 4.53%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Property & Casualty 1.5 1.5 1.0 1.0 1.0 0.00%
TOTAL 1.5 1.5 1.0 1.0 1.0 0.00%
181
City of College Station
Employee Benefits Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
City Contribution 6,034,428$ 7,390,188$ 6,829,514$ 7,491,674$ 7,491,674$ 1.37%
Employee Contribution 1,485,466 1,513,800 1,484,146 1,631,169 1,631,169 7.75%
COBRA Premiums 10,908 10,100 10,100 10,201 10,201 1.00%
Other Operating Revenues 33,552 74,566 32,000 32,000 32,000 -57.08%
Investment Earnings 23,912 14,590 17,500 17,675 17,675 21.14%
Intergovernmental 5,350 - - - - N/A
Total Revenues 7,593,616$ 9,003,244$ 8,373,260$ 9,182,719$ 9,182,719$ 1.99%
Total Funds Available 10,946,405$ 13,093,432$ 12,463,448$ 12,799,068$ 12,799,068$ -2.25%
EXPENDITURES & TRANSFERS
Administration 75,769$ 74,808$ 77,958$ 76,735$ 76,735$ 2.58%
Administration Fees 502,979 533,038 533,038 559,244 559,244 4.92%
Claims 5,364,005 7,259,389 6,931,993 7,625,193 7,625,193 5.04%
Premiums 845,233 1,029,863 1,117,325 1,181,130 1,181,130 14.69%
General & Administrative Transfers 40,000 62,375 62,375 62,375 62,375 0.00%
Professional Services 61,367 63,860 63,860 65,776 65,776 3.00%
Wellness 26,974 80,000 50,000 50,000 50,000 -37.50%
Other Operating 9,173 10,610 10,550 10,600 10,600 -0.09%
Contingency - 25,000 - 25,000 25,000 0.00%
Total Operating Expenses & Transfers 6,925,500$ 9,138,943$ 8,847,099$ 9,656,053$ 9,656,053$ 5.66%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 668,116$ (135,699)$ (473,839)$ (473,334)$ (473,334)$
Measurement Focus Adjustment 69,283$
Beginning Working Capital, accrual basis
of accounting 3 352 789$4 090 188$4 090 188$3 616 349$3 616 349$of accounting 3,352,789$ 4,090,188$ 4,090,188$ 3,616,349$ 3,616,349$
Ending Working Capital, accrual basis of
accounting 4,090,188$ 3,954,489$ 3,616,349$ 3,143,015$ 3,143,015$
City
Contribution
81.58%
Employee
Contribution
17.76%COBRA
Premiums
0.11%
Other
Operating
Revenues
0.35%
Investment
Earnings
0.19%
Employee Benefits Fund ‐Sources
Administration
0.79%
Administration
Fees
5.79%
Claims
78.97%
Premiums
12.23%
General &
Administrative
Transfers
0.65%
Professional
Services
0.68%
Wellness
0.52%Other
0.11%
Contingency
0.26%
Employee Benefits Fund ‐Uses
182
City of College Station
Employee Benefits Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Employee Benefits 75,769$ 74,808$ 77,958$ 76,735$ 76,735$ 2.58%
TOTAL 75,769$ 74,808$ 77,958$ 76,735$ 76,735$ 2.58%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 74,088$ 74,376$ 77,526$ 76,303$ 76,303$ 2.59%
Supplies - - - - - N/A
Maintenance - - - - - N/A
Purchased Services 1,681 432 432 432 432 0.00%
Capital Outlay - - - - - N/A
TOTAL 75,769$ 74,808$ 77,958$ 76,735$ 76,735$ 2.58%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Employee Benefits 1.0 1.0 1.0 1.0 1.0 0.00%
TOTAL 1.0 1.0 1.0 1.0 1.0 0.00%
183
City of College Station
Workers' Compensation Insurance Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Premiums 398,594$ 794,416$ 794,416$ 791,817$ 791,817$ -0.33%
Other Operating Revenues 1,580 2,000 1,000 1,000 1,000 -50.00%
Investment Earnings 11,338 8,622 9,058 9,149 9,149 6.11%
Reimbursed Expenses 17,971 500 500 500 500 0.00%
Total Revenues 429,483$ 805,538$ 804,974$ 802,466$ 802,466$ -0.38%
EXPENDITURES AND TRANSFERS
Administration 121,450$ 80,660$ 61,386$ 84,267$ 84,267$ 4.47%
Safety Boots 25,958 22,500 22,500 22,500 22,500 0.00%
Professional Services 10,500 11,025 10,500 11,025 11,025 0.00%
Administration Fee 23,833 27,300 25,025 26,280 26,280 -3.74%
Claims 244,435 288,000 288,000 175,000 175,000 -39.24%
Premiums 112,367 117,985 107,687 113,070 113,070 -4.17%
Other Operating Expenses 2,294 404 2,300 2,500 2,500 518.81%
Transfers Out - 200,000 200,000 - - -100.00%
Total Operating Expenses & Xfers 540,837$ 747,874$ 717,398$ 434,642$ 434,642$ -41.88%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (111,354)$ 57,664$ 87,576$ 367,824$ 367,824$
Measurement Focus Adjustment 27,212$
Beginning Working Capital, accrual basis of
accounting 1,895,642$ 1,811,500$ 1,811,500$ 1,899,076$ 1,899,076$
Ending Working Capital, accrual basis of
accounting 1,811,500$ 1,869,164$ 1,899,076$ 2,266,900$ 2,266,900$
Premiums
98.67%
Other
Revenues
0.12%
Investment
Earnings
1.14%
Reimbursed
Expenses
0.06%
Workers' Compensation
Insurance Fund ‐Sources
Admin
19.40%Safety Boots
5.18%
Professional
Services
2.54%
Admin Fee
6.05%
Claims
40.26%
Premiums
26.01%
Other
Operating
Expenses
0.58%
Workers' Compensation
Insurance Fund ‐Uses
184
City of College Station
Workers' Compensation Insurance Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Workers' Compensation 157,908$ 114,185$ 94,386$ 117,792$ 117,792$ 3.16%
TOTAL 157,908$ 114,185$ 94,386$ 117,792$ 117,792$ 3.16%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Estimated Approved Approved Budget from
Actual Budget Year-End Base Budget Budget FY12 to FY13
Salaries & Benefits 121,450$ 80,660$ 61,386$ 84,267$ 84,267$ 4.47%
Supplies 25,958 22,500 22,500 22,500 22,500 0.00%
Maintenance - - - - - N/A
Purchased Services 10,500 11,025 10,500 11,025 11,025 0.00%
Capital Outlay - - - - - N/A
TOTAL 157,908$ 114,185$ 94,386$ 117,792$ 117,792$ 3.16%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Workers' Compensation 1.50 1.50 1.00 1.00 1.00 0.00%
TOTAL 1.50 1.50 1.00 1.00 1.00 0.00%
185
City of College Station
Unemployment Insurance Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Premiums 35,914$ 28,999$ 28,999$ 29,647$ 29,647$ 2.23%
Investment Earnings 1,220 1,043 1,070 1,081 1,081 3.64%
Other Transfers In - 200,000 200,000 - - -100.00%
Total Revenues 37,134$ 230,042$ 230,069$ 30,728$ 30,728$ -86.64%
EXPENDITURES
Claims 56,958$ 260,600$ 80,000$ 60,600$ 60,600$ -76.75%
Total Operating Expenses & Transfers 56,958$ 260,600$ 80,000$ 60,600$ 60,600$ -76.75%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis (19,824)$ (30,558)$ 150,069$ (29,872)$ (29,872)$
Measurement Focus Adjustment (236)$
Beginning Working Capital, accrual basis of
accounting 234,020$ 213,960$ 213,960$ 364,029$ 364,029$
Ending Working Capital, accrual basis of
accounting 213,960$ 183,402$ 364,029$ 334,157$ 334,157$
Premiums
96.48%
Investment
Earnings
3.52%
Unemployment Insurance
Fund - Sources
Claims
100.00%
Unemployment Insurance
Fund - Uses
186
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 fund then purchases replacements 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 and if funds are available to replace needed equipment. The list is then
submitted to the Budget Office for inclusion in the annual budget after it has been approved by the director of each
department.
3. Historically, each department has been charged for the phone system based on the number of phone lines assigned.
Charges for the 800 MHz radio system were charged based on the number of radio units (portable and mobile combined)
assigned to the department. The phone system is scheduled to be replaced in FY13, through a Service Level Adjustment
(SLA) in the amount of $200,000. Due to economic conditions, contributions for phone system and radio system
replacement have not been received into the fund since FY11. However, contributions received into the fund prior to that
time will cover the cost of the phone system replacement.
4. 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 approximately five years.
5. 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.
6. 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.
7. 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.
The revenues are automatically transferred from departmental budgets on a monthly basis to ensure that sufficient funds will
be available to fund expenses related to the specific functions. Budgeted revenues for the fund reflect the Equipment
Replacement policies, with the exception of item number three.
An approved SLA in the amount of $164,983 has been included in the approved budget for capital infrastructure
improvements related to Brazos Valley Wide Area Communications System (BVWACS). One part of this two-part project
would include upgrading the public safety and utilities dispatch radio consoles at three sites, including College Station, as
well as changing radio controller software and hardware. The other part of this project would include the replacement of all
radio controller hardware and software for seven (7) dispatch consoles at the Brazos 911 Dispatch Center. The SLA reflects
College Station’s portion of the cost of these improvements. It is anticipated that the other impacted entities will also
contribute.
The departmental restructuring and reductions that took place in FY11, FY12 and that are approved for FY13 have allowed
several departments in the City to reduce the number of replacement vehicles that will need to be purchased in FY13. The
187
Police Department has postponed the replacement of three (3) vehicles and three (3) patrol motorcycles, which will result in
$69,000 in savings for FY13. Public Works has approved the reduction of three (3) pieces of heavy road maintenance
equipment as well as three (3) office vehicles for a total of $59,536 in savings. Planning and Development Services has also
approved eliminating three (3) Code Enforcement vehicles and one (1) Engineering vehicle for $6,728 in savings. Rather
than being sold, the Engineering vehicle from Planning and Development Services will be moved to the Drainage Fund to be
used by the approved Drainage Foreman position, thereby eliminating the immediate need to buy a new vehicle for that
position.
On some vehicle purchases, a trade-in is anticipated and the trade-in value is used to offset the expected cost of the vehicle. A
list outlining the vehicles to be replaced is included on the following pages.
188
11/8/2012 7:10
11/8/2012 7:10 FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year‐End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
REVENUES
Fleet Rentals 2,987,256$ 3,230,844$ 3,230,844$ 2,897,878$ 2,985,116$ -7.61%
Phone System Rentals 2,643 - - - - N/A
Radio System Rentals 3,000 - - - - N/A
Mobile Data Terminal Rentals 64,768 87,945 87,945 87,945 104,415 18.73%
Mobile Video Camera Systems 65,000 65,000 - 65,000 65,000 0.00%
Copier Rentals 66,328 67,382 67,386 63,586 63,586 -5.63%
Uninterruptible Power Supply Rentals 26,732 26,755 26,755 27,271 27,271 1.93%
Investment Income 35,241 40,000 30,000 30,000 30,000 -25.00%
Transfers In 1,999,150 - - - - N/A
Other Non Operating Revenues 49,172 75,000 275,000 75,000 75,000 0.00%
Total Revenues 5,299,290$ 3,592,926$ 3,717,930$ 3,246,680$ 3,350,388$ -6.75%
EXPENDITURES
Fleet Purchase & Replacement 3,545,188$ 5,061,905$ 4,668,402$ 1,744,000$ 1,920,900$ -62.05%
Phone System Replacement - - - - 200,000 N/A
BVWACS Capital Outlay - - - - 164,983 N/A
Copier Replacement 54,340 35,445 50,240 83,503 83,503 135.58%
Mobile Data Terminal Replacement 86,609 45,461 51,251 38,689 38,689 -14.90%
Mobile Video Camera Systems - - - 238,462 238,462 N/A
Uninterruptible Power Supply Replacement 3,378 30,920 2,100 40,676 40,676 31.55%
Virtual Storage Devices - - - 46,600 46,600 N/A
Contingency - 40,000 - 40,000 40,000 0.00%
Other (363,403) 321,912 321,912 - - -100.00%
Total Expenditures 3,326,112$ 5,535,643$ 5,093,905$ 2,231,930$ 2,773,813$ -49.89%
Increase (Decrease) in Working Capital,
modified accrual budgetary basis 1,973,178$ (1,942,717)$ (1,375,975)$ 1,014,750$ 576,575$
City of College Station
Equipment Replacement Fund
Fund Summary
Measurement Focus Adjustment 50,486$
Beginning Working Capital, accrual basis of
accounting 5,638,034$ 7,661,698$ 7,661,698$ 6,285,723$ 6,285,723$
Ending Working Capital, accrual basis of
accounting 7,661,698$ 5,718,981$ 6,285,723$ 7,300,473$ 6,862,298$
Fleet Rentals
89.10%
Mobile Data
Terminal
Rentals
3.12%
Mobile Video
Camera
Systems
1.94%
Copier
Rentals
1.90%
UPS Rentals
0.81%Investment
Income
0.90%
Other Non
Operating
Revenues
2.24%
Equipment Replacement Fund ‐Sources
Fleet Purchase
& Replacement
69.25%
Phone System
Replacement
7.21%
BVWACS
5.95%Copier
Replacement
3.01%
MDT
Replacement
1.39%
MVC Systems
8.60%UPS
Replacement
1.47%
Virtual Storage
Devices
1.68%
Contingency
1.44%
Equipment Replacement Fund ‐Uses
189
Department Ref #Year Description Replacement
Cost
Police 4173 2009 Ford Police Interceptor 44,000$
Police 4174 2009 Ford Police Interceptor 44,000
Police 4170/4175 2009 Ford Police Interceptor 44,000
Police 4176 2009 Ford Police Interceptor 44,000
Police 4178 2009 Ford Police Interceptor 44,000
Police 4179 2010 Ford Police Interceptor 44,000
Police 4181 2010 Ford Police Interceptor 44,000
Police 4195 2010 Harley Davidson Motorcycle 29,000
Police 4197 2010 Harley Davidson Motorcycle 29,000
Police 4198 2010 Harley Davidson Motorcycle 29,000
Police 4199 2010 Harley Davidson Motorcycle 29,000
Police 4603 2003 Ford Crown Vic Sedan 31,000
Police 4808 2006 Ford F150 SC 4x2 31,000
Police 4810 2006 Ford F150 SC 4x2 31,000
517,000$
Fire 5106 2004 Ford Crown Vic (upgrade to 2wd Tahoe)*28,000
28,000$
Plannng & Dev. Services 6104 2005 Ford F150 SC 4x4 26,000$
Plannng & Dev. Services 6107 2003 Ford 1/2 Ton Pickup 26,000
Plannng & Dev. Services 6108 2003 Ford 1/2 Ton Pickup 26,000
Plannng & Dev. Services 6309 2003 Ford 1/2 Ton Pickup 26,000
104,000$
Public Works / Fac. Maint.1911 2003 Ford F350 Truck 41,000$
Public Works / Streets 3111 2004 Sterling Dump Truck 110,000
Public Works / Streets 3192 2005 Ford F250 SD 4x4 Reg Cab 32,000
Public Works / Streets 3201 2004 Ford F250 SD SC 29,000
Public Works / Traffic 3412 2004 Ford F250 SD SC 29,000
241,000$
Parks and Recreation 8102 2003 Ford Windstar (repl. w/4dr 1/2 ton PU)26,000$
Parks and Recreation 8202 2003 Ford 1/2 Ton Pickup 26,000
Parks and Recreation 8322 2001 Ford Crew Cab 1 Ton w/Utility 41,000
93,000$
General Fund Total 983,000$
Electric 9214 2000 John Deere Mini Excavator (repl. w/trailer)30,000$
Electric 9223 2003 Ford 1/2 Ton Pickup 26,000
Electric 9261 1997 TSE Utility Trailer w/Cable Puller 146,000
Electric 9274 2005 Ford F350 CC 4x2 Reg. Chassis 41,000
Electric 9275 2005 Ford F350 CC 4x2 Reg. Chassis 41,000
Electric Fund Total 284,000$
Water 9418 2006 Ford F150 SC 4x2 26,000$
Water 9424 2003 Ford F350 CC Crew Cab 41,000
Water 9453 2002 Chevy 1/2 Ton Pickup 26,000
Water Fund Total 93,000$
Wastewater 9512 2003 Ford 1/2 Ton Pickup 26,000
Wastewater 9513 2003 Ford Explorer 28,000
Wastewater 9514 2008 Ford F150 SC 4x2 SS 26,000
Wastewater 9516 2003 Ford 1/2 Ton Pickup 26,000
Wastewater 9532 1998 Bobcat Tract‐Hoe 60,000
Wastewater 9537 2005 Ford F350 Crew Cab 41,000
Wastewater 9553 2001 Ford Ext. Cab 1/2 Ton 4x4 29,000
Wastewater 9560 2003 Ford 1/2 Ton Pickup 26,000
Wastewater 9579 1998 John Deere 310E Backhoe 90,000
Wastewater Fund Total 352,000$
Sanitation 7117 2004 Ford F250 SD 32,000$
Sanitation Total 32,000$
Total Vehicle Replacement Costs (All Funds)1,744,000$
*Additional funds for upgrade to Tahoe included on the FY13 Approved New Fleet Purchases List
FY13 Approved Fleet Replacement Schedule
190
Department Description Replacement
Cost
Police Ford Crown Vic Police Interceptor 44,000$
Police Ford Crown Vic Police Interceptor 44,000
Police Ford Crown Vic Police Interceptor 44,000
Public Works ‐ Streets 1000‐gallon Liquid Storage Trailer 26,000
Public Works ‐ Streets 250‐gallon Liquid Tack Oil Trailer 12,900
Fire Upgrade to 2WD Chevy Tahoe 6,000
Total New Fleet Purchases 176,900$
Total Vehicle Replacement Costs and New Fleet Purchases 1,920,900$
Department Description Replacement
Cost
Legal C 5000 16,852$
Finance MP500SP 12,541
Police MP3550SP 7,442
Public Works MP3550SP 7,442
PARD ‐ Conference Center MP3550SP 7,442
PARD ‐ Lincoln Center MP3550SP 7,442
CSU ‐ Carters Creek MP3550SP 9,458
PARD ‐ Adamson Lagoon MP3550SP 7,442
Public Works ‐ Fleet MP3550SP 7,442
Total Copier Replacement Costs 83,503$
Department Description Replacement
Cost
Police RW620 Zebra Printers $ 23,630
Police Symbol Card Readers for TW 4,991
Police Symbol Cradles for TW 4,061
Fire PDRC 1,932
Fire EOC Truck 4,075
Total MDT Replacement Costs 38,689$
Department Description Replacement
Cost
Police Mobile Video Camera Replacement $ 238,462
Total MVC Replacement Costs 238,462$
Department Description Replacement
Cost
Capital Improvements Phone System Replacement $ 200,000
Total Phone Replacement Costs 200,000$
FY13 Approved Mobile Data Terminal (MDT) Replacement Schedule
FY13 Approved Copier Replacement Schedule
FY13 Approved New Fleet Purchases
FY13 Approved Phone System Replacement Schedule
FY13 Approved Mobile Video Camera (MVC) Replacement Schedule
191
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 2011 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 $2,275,776 are approved for FY13.
FY13 approved expenditures are $2,273,444. Included in the base budget was a reduction in the amount of $49,276 for the
reduction of two part-time Customer Service Representative positions. One of the reduced positions is in the billing group
and has been vacant since 2011. Duties assigned to this position have been distributed and reassigned among the remaining
Customer Service Representatives. The other reduced position is in the collections group. Since the closure of the drive
through facility at the beginning of FY12, the workload has been assessed to determine if staffing could be reduced in that
work group. Lobby traffic has not increased enough to justify maintaining the part time position. Eliminating these positions
may affect customer service delivery but this will be primarily during rush times.
*Beginning in FY13, Performance Measures for the Utility Customer Service Fund are consolidated into the Fiscal Services Performance Measures as
reported in the Governmental Funds section.
192
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
BEGINNING WORKING CAPITAL 192,414$ 80,191$ 80,191$ 100,271$ 100,271$
REVENUES & SERVICE CHARGES
Service Charges 2,037,889$ 2,146,963$ 2,146,964$ 2,080,426$ 2,080,426$ -3.10%
Other Operating Revenues 184,460 195,000 190,688 195,000 195,000 0.00%
Investment Income 885 750 305 350 350 -53.33%
Non Operating 3,575 - - - - N/A
Total Revenues 2,226,809$ 2,342,713$ 2,337,957$ 2,275,776$ 2,275,776$ -2.86%
Total Funds Available 2,419,223$ 2,422,904$ 2,418,148$ 2,376,047$ 2,376,047$ -1.93%
EXPENDITURES
Collections*1,650,688$ 1,716,676$ 1,686,996$ 1,637,142$ 1,637,142$ -4.63%
Meter Service*625,615 626,037 630,881 606,302 606,302 -3.15%
Contingency - - - 30,000 30,000 N/A
Other 57,520 - - - - N/A
Total Expenditures 2,333,823$ 2,342,713$ 2,317,877$ 2,273,444$ 2,273,444$ -2.96%
Increase/Decrease in Working Capital (107,014)$ -$ 20,080$ 2,332$ 2,332$
Measurement Focus Adjustment (5,209)$
ENDING WORKING CAPITAL 80,191$ 80,191$ 100,271$ 102,603$ 102,603$
* 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
91.42%
Other
Operating
Revenues
8.57%
Investment
Income
0.02%
Utility Customer Service Fund - Sources
Collections*
72.01%
Meter
Service*
26.67% Contingency
1.32%
Utility Customer Service Fund - Uses
193
City of College Station
Utility Customer Service Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Billing/Collections 1,650,688$ 1,716,676$ 1,686,996$ $1,637,142 1,637,142$ -4.63%
Meter Services 625,615 626,037 630,881 606,302 606,302 -3.15%
TOTAL 2,276,303$ 2,342,713$ 2,317,877$ 2,243,444$ 2,243,444$ -4.24%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Salaries & Benefits 1,392,273$ 1,409,188$ 1,411,393$ 1,372,068$ 1,372,068$ -2.63%
Supplies 53,696 88,626 78,907 66,690 66,690 -24.75%
Maintenance 21,524 24,455 22,931 21,955 21,955 -10.22%
Purchased Services 790,237 820,444 804,646 782,731 782,731 -4.60%
Capital Outlay 18,573 - - - - N/A
TOTAL 2,276,303$ 2,342,713$ 2,317,877$ 2,243,444$ 2,243,444$ -4.24%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
Billing/Collections 19.00 18.00 18.00 17.00 17.00 -5.56%
Meter Services 10.50 10.50 10.50 10.50 10.50 0.00%
TOTAL 29.50 28.50 28.50 27.50 27.50 -3.51%
194
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 2011 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 FY13, total estimated revenues in the Fleet Maintenance Fund are forecasted to be $1,672,140. The approved
appropriations for Fleet Maintenance expenditures in FY13 are $1,681,490. This includes one approved SLA for
$25,000 to fund an alternative fuel study which will analyze the feasibility of utilizing alternative fuel sources for
the City’s fleet and investigate any related environmental and economic impact.
*Beginning in FY13, Performance Measures for the Fleet Maintenance Fund are consolidated into the Public Works Performance Measures as
reported in the Governmental Funds section.
195
City of College Station
Fleet Maintenance Fund
Fund Summary
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 To FY13
REVENUES
Fleet Charges 1,679,676$ 1,574,210$ 1,690,638$ 1,670,640$ 1,670,640$ 6.13%
Interest Earnings 2,233 3,200 1,500 1,500 1,500 -53.13%
Other 47 - - - - N/A
Total Revenues 1,681,956$ 1,577,410$ 1,692,138$ 1,672,140$ 1,672,140$ 6.01%
EXPENDITURES
Parts 147,717$ 99,951$ 98,562$ 100,842$ 100,842$ 0.89%
Fleet Maintenance 1,561,441 1,707,625 1,728,735 1,540,648 1,565,648 -8.31%
Contingency - 15,000 15,000 15,000 0.00%
Other 9,778 5,209 - - - -100.00%
Total Expenditures 1,718,936$ 1,827,785$ 1,827,297$ 1,656,490$ 1,681,490$ -8.00%
Increase (Decrease) in Working Capital,
Modified Accrual Basis of Accounting $ (36,980) $ (250,375) $ (135,159) $ 15,650 $ (9,350)
Measurement Focus Adjustment (24,008)$
Beginning Working Capital, Accrual Basis
of Accounting $ 465,829 $ 404,841 $ 404,841 $ 269,682 $ 269,682
Ending Working Capital, Accrual Basis of
Accounting $ 404,841 $ 154,466 $ 269,682 $ 285,332 $ 260,332
Fleet
Charges
99.91%
Interest
Earnings
0.09%
Fleet Maintenance Fund -
Sources
Parts
6.00%
Fleet
Maintenance
93.11%
Contingency
0.89%
Fleet Maintenance Fund - Uses
196
City of College Station
Fleet Maintenance Fund
Operations & Maintenance Summary
EXPENDITURE BY DIVISION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Parts 147,717$ 99,951$ 98,562$ 100,842$ 100,842$ 0.89%
Administration 1,561,441 1,707,625 1,728,735 1,540,648 1,565,648 -8.31%
TOTAL 1,709,158$ 1,807,576$ 1,827,297$ 1,641,490$ 1,666,490$ -7.81%
EXPENDITURE BY CLASSIFICATION
FY12 FY12 FY13 FY13 % Change in
FY11 Revised Year-End Approved Approved Budget from
Actual Budget Estimate Base Budget Budget FY12 to FY13
Salaries & Benefits 833,062$ 845,610$ 876,378$ 860,936$ 860,936$ 1.81%
Supplies 756,108 805,015 791,240 688,862 688,862 -14.43%
Maintenance 12,538 13,788 13,672 13,788 13,788 0.00%
Purchased Services 107,450 93,163 96,007 77,904 102,904 10.46%
General Capital - 50,000 50,000 - - N/A
TOTAL 1,709,158$ 1,807,576$ 1,827,297$ 1,641,490$ 1,666,490$ -7.81%
PERSONNEL
FY12 FY13 FY13 % Change in
FY10 FY11 Revised Approved Approved Budget from
Actual Actual Budget Base Budget Budget FY12 to FY13
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
Alternative Fuel Study 25,000$ -$ 25,000$
Fleet SLA TOTAL 25,000$ -$ 25,000$
197
198
A-1 Budget Ordinances
A-2 Budget Ordinances
ORDINANCE NO.
Potential Technology Purchases through GSA Schedule 70, HGAC, TXMAS, Texas Department
of Information Resources, TAMU Master Agreement M100299, TCPN or Buy Board Purchases
Estimated Projected
ITEM Quantity Unit Cost Total
Scheduled Replacement/Repair/Additions
Replacement PCs 100 1,000 100,000
Replacement Monitors 40 160 6,400
Replacement Printers 8 2,200 17,600
Replacement Laptops 30 1,200 36,000
Replacement Copiers 83,503
Replacement Scanners 15,000
Printer replacement Parts 20,000
PC Replacement Parts (Video Cards, Hard Drive & Memory) 25,000
Replace virtual servers 2 15,000 30,000
Replace single server 3 5,500 16,500
Server replacement parts 20,000
Server OS replacement/upgrade 10,000
Replacement UPS battery/units 35,000
Estimated Additional Desktop Software 60,000
Includes but not limited to New & Upgrade
versions of Adobe Acrobat, PageMaker,
Photoshop Illustrator, Premier, Audition,
Microsoft Publisher, Windows XP,
Frontpage, Project, Visio, Vstudio.net,
AutoCAD, ESRI ArcGIS, Crystal, Corel
Draw, Cognos, Novell Asset Management
Computer Network Maint and Equipment Replacement 30,000
Motorola Radio Repair/Replacement 20,000
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
Subtotal - Scheduled Replacement 1,172,653
Service Level Adjustments
SLA - new position equipment 115,635
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) 164,983
Capital Infrastructure Improvements
Subtotal - Service Level Adjustments 280,618
A-3 Budget Ordinances
ORDINANCE NO.
Potential Technology Purchases through GSA Schedule 70, HGAC, TXMAS, Texas Department
of Information Resources, TAMU Master Agreement M100299, TCPN or Buy Board Purchases
Estimated Projected
ITEM Quantity Unit Cost Total
Unscheduled Replacements/Additions
Estimated Additional PC setups 10 2,100 21,000
not identified specifically in budget
includesbut not limited to: Monior, network card,
extended warranty, added memory
Estimated Standard Desktop Software 10 604 6,040
not identified specifically in budget
Includes but not limited to: Microsoft
Office 2010, Vipre, Microsoft Windows
client access license, Novell
Estimated Additional Desktop Software 45,000
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, Novell
Estimated Additional Printers/Plotters 20,000
Estimated Memory upgrades 100 100 10,000
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 20,000
includes: Flat Panel and larger
than 19" monitor
Estimated Additional Scanners 10 1,200 12,000
Estimated Additional Laptops/Toughbooks 10 4,000 40,000
Estimated Network Upgrades 80,000
Sub-Total Unscheduled Replacement/Additions 264,040
Phone System Maintenance
Cisco_SmartNet Maintenance 45,000
Subtotal - Phone System Maintenance 45,000
A-4 Budget Ordinances
ORDINANCE NO.
Potential Technology Purchases through GSA Schedule 70, HGAC, TXMAS, Texas Department
of Information Resources, TAMU Master Agreement M100299, TCPN or Buy Board Purchases
Estimated Projected
ITEM Quantity Unit Cost Total
Network Software on Master License Agreement (MLA)
Novell Open Workgroup Suite (1Zen/1Groupwise/1 ODS) -927 65,000
CommVault 16,000
ZenWorks Asset Management -904 nodes 4,500
ZenWorks Patch Management - 904 nodes 8,000
Subtotal - Network Software on MLA 93,500
PC Hardware and Software Maintenance
HP Printer Maintenance 2,818
AutoCAD 15,225
Barracuda Spam/Spyware 5,500
Siemens Access Control System 10,000
Subtotal - PC Software Maintenance 33,543
IBM Hardware and Software Maintenance
Hardware Maintenance (2 power 7's)-
Power 7 Software Subscription and Support 2 7,700
Subtotal - IBM Hardware and Software Maintenance 7,700
GIS Software Maintenance
Enterprise Maintenance for ESRI software
Subtotal - GIS Software Maintenance 50,000
Grand Total 1,947,054
A-5 Budget Ordinances
A-6 Budget Ordinances
FY2013 SERVICE LEVEL ADJUSTMENTS (SLAs) RECOMMENDED LISTING
One-Time Recurring Net Increase Increase
Fund Department Description Cost Cost Total Revenue Total FTE Vehicle
GENERAL FUND
Police Add 1 Sgt, 6 Officers and 3 vehicles 323,703 571,978 895,681 - 895,681 7.00 3.00
Police Add Police Asst - CID 10,716 51,707 62,423 - 62,423 1.00 -
Police Addl supplies & maint items - 24,150 24,150 - 24,150 - -
TOTAL POLICE 334,419 647,835 982,254 - 982,254 8.00 3.00
Fire Accreditation Evaluation 12,500 2,500 15,000 - 15,000 - -
Fire Training vehicle upgrade 6,000 - 6,000 - 6,000 - -
TOTAL FIRE 18,500 2,500 21,000 - 21,000 - -
Public Works Liquidate in-house chip seal equipment (equip repl & fuel)- (32,770) (32,770) - (32,770) - (2.00)
Public Works Liquidate motor grader (equip repl & fuel)- (15,944) (15,944) - (15,944) - (1.00)
Public Works Reduction of PW staff vehicles (equip repl & fuel)- (14,669) (14,669) - (14,669) - (3.00)
Public Works Reduction of facilities contract services (janitorial & pest ctrl)- (20,000) (20,000) - (20,000) - -
Public Works Implement Asset Mgmt & Work Order System 35,700 - 35,700 - 35,700 - -
Public Works Traffic signal synchronization & timing 45,000 - 45,000 - 45,000 - -
Public Works Traffic systems fiber optics 50,000 - 50,000 - 50,000 - -
Public Works Traffic Operations Master Plan 100,000 - 100,000 - 100,000 - -
Public Works Intersection Operational Improvement Analysis 50,000 - 50,000 - 50,000 - -
TOTAL PUBLIC WORKS 280,700 (83,383) 197,317 - 197,317 - (6.00)
SLA FoPARD Revenue - Cemetery post-burial fee (cost recovery)- - - (50,000) (50,000) - -
PARD Athletic field maintenance equipment (operations)59,776 - 59,776 - 59,776 - -
PARD Playground/Court resurfacing/maintenance 100,000 - 100,000 - 100,000 - -
PARD Texas Senior Games Competition - 8,000 8,000 - 8,000 - -
PARD TAAF Games of Texas preliminary expenses 10,000 - 10,000 - 10,000 - -
TOTAL PARKS & RECREATION 169,776 8,000 177,776 (50,000) 127,776 - -
PARD General & Administrative Transfer for Texas Senior Games - (8,000) (8,000) - (8,000) - -
PARD General & Administrative Transfer for TAAF Games of Texas (10,000) - (10,000) - (10,000) - -
PARD Subsidy Transfer for Repairs at Adamson Lagoon 115,000 - 115,000 - 115,000 - -
CIP Transfer Out - Timekeeping System 338,729 - 338,729 - 338,729 - -
CIP Transfer Out - Funding for 1/2 of HSC Parkway 474,500 - 474,500 - 474,500 - -
CIP Transfer Out - Royder / Live Oak (excluding WW component)125,000 - 125,000 - 125,000 - -
Parking Fund One-time Transfer Out to Parking Fund 60,000 - 60,000 - 60,000 - -
ED Fund One-time Transfer Out to ED Fund 150,000 - 150,000 - 150,000 - -
TOTAL TRANSFERS 1,253,229 (8,000) 1,245,229 - 1,245,229 - -
Library Polaris software replacement for Library (split with COB)7,025 - 7,025 - 7,025 - -
TOTAL LIBRARY 7,025 - 7,025 - 7,025 - -
P&DS Shift 25% of 2 CD Analysts from CD to GF - 36,160 36,160 - 36,160 0.50 -
P&DS Engineering vehicle reduction (transfer to PW Drainage SLA)- (2,512) (2,512) - (2,512) - (1.00)
P&DS Accessibility for 1207 Texas 26,800 - 26,800 - 26,800 - -
TOTAL PLANNING & DEVELOPMENT SERVICES 26,800 33,648 60,448 - 60,448 0.50 (1.00)
IT Upgrade Microsoft applications (over 2 years FY13 & FY14)143,532 - 143,532 - 143,532 - -
IT Recruiting module replacement (1X costs in HR)- 18,000 18,000 - 18,000 - -
IT Electronic Agenda Manager 63,050 - 63,050 - 63,050 - -
IT Enterprise Resource Planning (ERP) System Upgrade /
Replacement Study 103,550 - 103,550 - 103,550 - -
IT New Identixx Fingerprint System 100,750 - 100,750 - 100,750 - -
TOTAL INFORMATION TECHNOLOGY 410,882 18,000 428,882 - 428,882 - -
Mayor / Council Reinstate travel/training (removed as 1X last year)- 4,852 4,852 - 4,852 - -
City Secretary Election expense 40,000 - 40,000 - 40,000 - -
Human Resources Recruiting module replacement (recur costs in IT)9,500 - 9,500 - 9,500 - -
Human Resources City Wide Training plan 25,000 - 25,000 - 25,000 - -
Public Comm Reduce printing expense 17,472 (17,472) - - - - -
TOTAL GENERAL GOVERNMENT 91,972 (12,620) 79,352 - 79,352 - -
TOTAL GENERAL FUND 2,593,303 605,980 3,199,283 (50,000) 3,149,283 8.50 (4.00)
RECREATION FUND
Aquatics Repairs at Adamson Lagoon 115,000 - 115,000 - 115,000 - -
TOTAL RECREATION FUND 115,000 - 115,000 - 115,000 - -
HOTEL TAX FUND
PARD Tex Senior Games Competition (reimb GF)- 8,000 8,000 - 8,000 - -
PARD TAAF Games of Texas preliminary expenses (reimb GF)10,000 - 10,000 - 10,000 - -
Outside Agency Funding increase for the C/CS Convention & Visitors Bureau - 127,153 127,153 - 127,153 - -
Outside Agency Funding increase for the Arts Council of Brazos Valley - 100,000 100,000 - 100,000 - -
TOTAL HOTEL TAX FUND 10,000 235,153 245,153 - 245,153 - -
COMMUNITY DEVELOPMENT FUND
Community Dev Shift 25% of 2 CD Analysts from CD to GF - (36,160) (36,160) - (36,160) (0.50) -
TOTAL COMMUNITY DEVELOPMENT FUND - (36,160) (36,160) - (36,160) (0.50) -
ELECTRIC FUND
Electric Add SCADA IT analyst position 5,000 99,500 104,500 - 104,500 1.00 -
Electric Add Compliance Officer position 5,400 102,100 107,500 - 107,500 1.00 -
TOTAL ELECTRIC FUND 10,400 201,600 212,000 - 212,000 2.00 -
B-1 Service Level Adjustments
FY2013 SERVICE LEVEL ADJUSTMENTS (SLAs) RECOMMENDED LISTING
One-Time Recurring Net Increase Increase
Fund Department Description Cost Cost Total Revenue Total FTE Vehicle
WATER FUND
Water Reimburse PW for street cuts - 21,500 21,500 - 21,500 - -
Water Park Place elevated storage tank coating 50,000 - 50,000 - 50,000 - -
Water Pump rehab at Sandy Point pump station 100,000 - 100,000 - 100,000 - -
TOTAL WATER FUND 150,000 21,500 171,500 - 171,500 - -
WASTEWATER FUND
Waste Water Reimburse PW for street cuts - 21,500 21,500 - 21,500 - -
Waste Water Nutrient removal evaluation 90,000 - 90,000 - 90,000 - -
TOTAL WASTEWATER FUND 90,000 21,500 111,500 - 111,500 - -
EQUIPMENT REPLACEMENT FUND
Equip Repl BVWACS Capital Infrastructure improvements 164,983 - 164,983 - 164,983 - -
Equip Repl Phone system replacement 200,000 - 200,000 - 200,000 - -
TOTAL EQUIPMENT REPLACEMENT FUND 364,983 - 364,983 - 364,983 - -
DRAINAGE FUND
Drainage Reallocation of PW staff vehicles - 3,787 3,787 - 3,787 - 1.00
Drainage Drainage Foreman Position (tfr vehicle from P&DS Engineering) 3,750 68,801 72,551 - 72,551 1.00 1.00
TOTAL DRAINAGE FUND 3,750 72,588 76,338 - 76,338 1.00 2.00
SANITATION FUND
Sanitation Route optimization outsourcing services 59,811 8,490 68,301 - 68,301 - -
TOTAL SANITATION FUND 59,811 8,490 68,301 - 68,301 - -
FLEET MAINTENANCE FUND
Fleet Maint Alternative fuel study 25,000 - 25,000 - 25,000 - -
TOTAL FLEET MAINTENANCE FUND 25,000 - 25,000 - 25,000 - -
EFFICIENCY TIME PAYMENT FUND
Court License Plate Recognition Hardware & Software 40,000 3,500 43,500 - 43,500 - -
TOTAL EFFICIENCY TIME PAYMENT FUND 40,000 3,500 43,500 - 43,500 - -
TOTAL ALL FUNDS 3,462,247 1,134,151 4,596,398 (50,000) 4,546,398 11.00 (2.00)
B-2 Service Level Adjustments
FY2013 SERVICE LEVEL ADJUSTMENTS (SLA) NOT RECOMMENDED LISTING
One-Time Recurring Net Increase Increase
Fund Department Description Cost Cost Total Revenue Total FTE Vehicle
GENERAL FUND
Police Add 1 Sgt 19,614 97,395 117,009 - 117,009 1.00 -
TOTAL POLICE 19,614 97,395 117,009 - 117,009 1.00 -
SLA Fo Fire Add 3 Safety Officer/EMS Supervisor positions 55,500 130,735 186,235 - 186,235 3.00 -
Fire Incr replace costs for Hazardous Materials Resp vehicle 516,200 8,800 525,000 - 525,000 - -
Transfer in from Equip Repl Fund for 1996 Dodge contrib (60,000) - (60,000) - (60,000) - -
Fire Insurance Services Org (ISO) survey consulting svcs 30,000 30,000 - 30,000 - -
TOTAL FIRE 541,700 139,535 681,235 - 681,235 3.00 -
Public Works Add traffic engineer position 2,000 88,580 90,580 - 90,580 1.00 -
Public Works Reorg streets & drainage - add streets foreman 3,750 60,797 64,547 - 64,547 1.00 -
Public Works Reorg streets & drainage - move all mowing to GF - 145,857 145,857 - 145,857 3.00 2.00
TOTAL PUBLIC WORKS 5,750 295,234 300,984 - 300,984 5.00 2.00
IT Add Micro Computer Specialist position 1,700 52,204 53,904 - 53,904 1.00 -
TOTAL INFORMATION TECHNOLOGY 1,700 52,204 53,904 - 53,904 1.00 -
TOTAL GENERAL FUND 568,764 584,368 1,153,132 - 1,153,132 10.00 2.00
DRAINAGE FUND
Drainage Reorg streets & drainage - move all mowing to GF - (145,857) (145,857) - (145,857) (3.00) (2.00)
TOTAL DRAINAGE FUND - (145,857) (145,857) - (145,857) (3.00) (2.00)
TOTAL ALL FUNDS 568,764 438,511 1,007,275 - 1,007,275 7.00 -
B-3 Service Level Adjustments
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Police Department
Administration Division
Police Chief 1.00 1.00 1.00 1.00 123,337$ 123,337$ 127,038$ -$ 127,038$
Assistant Chief 3.00 3.00 3.00 3.00 285,033 284,253 294,565 - 294,565
Lieutenant 1.00 1.00 1.00 1.00 71,540 71,540 81,811 - 81,811
Accreditation Manager 1.00 1.00 1.00 1.00 62,000 63,000 65,162 - 65,162
Tech. Services. Coordinator 1.00 1.00 1.00 1.00 65,116 65,116 65,116 - 65,116
Staff Assistant 1.00 1.00 1.00 1.00 38,481 38,481 38,481 - 38,481
Secretary 2.00 2.00 2.00 2.00 53,959 54,517 54,562 - 54,562
Total 10.00 10.00 10.00 0.00 10.00 699,466$ 700,244$ 726,737$ -$ 726,737$
Uniform Patrol Division
Lieutenant 4.00 4.00 4.00 4.00 276,335$ 266,074$ 327,245$ -$ 327,245$
Sergeant 12.00 12.00 12.00 1.00 13.00 785,291 659,443 888,243 63,128 951,371
Police Officer 72.00 72.00 72.00 6.00 78.00 3,240,329 3,251,206 3,425,447 209,250 3,634,697
Civilian Enforcement Supervisor 1.00 1.00 1.00 1.00 39,900 41,392 43,591 - 43,591
Animal Control Officer 3.00 3.00 3.00 3.00 78,736 78,166 80,592 - 80,592
Parking Enforcement Officer 2.00 0.00 0.00 0.00 30,853 - - - -
Police Assistant 0.00 2.00 2.00 2.00 - 60,445 62,363 - 62,363
*School Crossing Guard (temp/seasonal) 2.50 2.50 2.50 2.50 42,222 42,338 42,454 - 42,454
Total 96.50 96.50 96.50 7.00 103.50 4,493,666$ 4,399,064$ 4,869,936$ 272,378$ 5,142,314$
Criminal Investigation Division
Lieutenant 1.00 1.00 1.00 1.00 84,012$ 72,696$ 81,811$ -$ 81,811$
Sergeant 2.00 2.00 2.00 2.00 85,556 133,432 140,629 - 140,629
Police Officer 13.00 13.00 14.00 14.00 688,077 664,518 695,883 - 695,883
Criminal Intelligence Analyst 1.00 1.00 1.00 1.00 52,706 54,138 55,780 - 55,780
Civilian Forensic Specialist 1.00 1.00 1.00 1.00 76,057 47,199 46,290 - 46,290
Victim Advocate 1.00 1.00 1.00 1.00 52,433 53,875 55,779 - 55,779
Police Assistant 0.00 0.00 0.00 1.00 1.00 - - - 27,435 27,435
Secretary 1.00 1.00 1.00 1.00 22,693 23,317 24,027 - 24,027
Total 20.00 20.00 21.00 1.00 22.00 1,061,534$ 1,049,175$ 1,100,201$ 27,435$ 1,127,636$
Recruiting and Training Division
Lieutenant 1.00 1.00 1.00 1.00 72,812$ 74,069$ 81,811$ -$ 81,811$
Sergeant 1.00 1.00 1.00 1.00 67,765 60,715 68,943 - 68,943
Police Officer 2.00 2.00 2.00 2.00 111,127 111,613 113,774 113,774
Total 4.00 4.00 4.00 0.00 4.00 251,704$ 246,397$ 264,529$ -$ 264,529$
Quartermaster Division
Assistant Buyer / Quartermaster 1.00 1.00 1.00 1.00 27,010$ 29,931$ 30,994$ -$ 30,994$
Total 1.00 1.00 1.00 0.00 1.00 27,010$ 29,931$ 30,994$ -$ 30,994$
Communication/Jail Division
Communication Manager 1.00 1.00 1.00 1.00 72,023$ 71,228$ 71,424$ -$ 71,424$
Communication Supervisor 3.00 3.00 3.00 3.00 167,691 153,379 155,156 - 155,156
Sr. Communications Operator 4.00 4.00 4.00 4.00 148,983 146,460 134,966 - 134,966
Communications Operator 16.00 16.00 16.00 16.00 473,979 470,112 470,767 - 470,767
Detention Officer 9.00 9.00 9.00 9.00 281,117 264,627 245,176 - 245,176
Holding Facility Supervisor 1.00 1.00 1.00 1.00 39,900 41,392 41,506 - 41,506
Dispatch Assistant 1.00 1.00 1.00 1.00 30,577 22,692 22,693 - 22,693
Total 35.00 35.00 35.00 0.00 35.00 1,214,270$ 1,169,890$ 1,141,686$ -$ 1,141,686$
Special Services Division
Lieutenant 1.00 1.00 1.00 1.00 67,223$ 68,370$ 81,811$ -$ 81,811$
Sergeant 1.00 1.00 1.00 1.00 65,053 67,475 67,640 - 67,640
Police Officer 6.00 6.00 5.00 5.00 306,676 333,516 326,794 - 326,794
Police Assistant 1.00 1.00 1.00 1.00 27,511 28,267 29,117 - 29,117
Total 9.00 9.00 8.00 0.00 8.00 466,463$ 497,628$ 505,362$ -$ 505,362$
Information Services Division
Information Services Manager 1.00 1.00 1.00 1.00 62,489$ 63,564$ 65,491$ -$ 65,491$
Evidence Technician 2.00 2.00 2.00 2.00 78,856 69,264 78,047 - 78,047
Records Technician 3.00 3.00 3.00 3.00 71,352 68,806 71,248 - 71,248
Sr. Records Technician 1.00 1.00 1.00 1.00 33,392 34,632 35,853 - 35,853
Police Assistant 2.00 0.00 0.00 0.00 59,339 - - - -
Total 9.00 7.00 7.00 0.00 7.00 305,428$ 236,266$ 250,640$ -$ 250,640$
Police Position Totals
Full Time Total 182.00 180.00 180.00 8.00 188.00 8,477,319$ 8,286,257$ 8,847,630$ 299,813$ 9,147,443$
*Temp/Seasonal Total 2.50 2.50 2.50 0.00 2.50 42,222$ 42,338$ 42,454$ -$ 42,454$
Police Department Totals 184.50 182.50 182.50 8.00 190.50 8,519,541$ 8,328,595$ 8,890,084$ 299,813$ 9,189,897$
Fire Department
Fire Administration Division
Fire Chief 1.00 1.00 1.00 1.00 134,870$ 134,500$ 138,915$ -$ 138,915$
Planning and Research Coordinator 1.00 1.00 1.00 1.00 67,684 69,514 71,623 - 71,623
Assistant Buyer / Quartermaster 0.00 0.00 1.00 1.00 - - 37,605 - 37,605
Staff Assistant 2.00 2.00 1.00 1.00 73,250 74,443 38,481 - 38,481
Secretary 1.00 1.00 1.00 1.00 25,529 26,728 27,468 - 27,468
Total 5.00 5.00 5.00 0.00 5.00 301,333$ 305,185$ 314,092$ -$ 314,092$
* Temporary / Seasonal Position C-1 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Emergency Management Division
Emergency Management Coordinator 1.00 1.00 1.00 1.00 58,124$ 59,704$ 61,515$ -$ 61,515$
Staff Assistant 1.00 1.00 1.00 1.00 31,745 32,926 33,851 - 33,851
Total 2.00 2.00 2.00 0.00 2.00 89,869$ 92,630$ 95,366$ -$ 95,366$
Fire Suppression Division
Asst. Fire Chief 1.00 1.00 1.00 1.00 100,120$ 100,120$ 103,123$ -$ 103,123$
Battalion Chief 3.00 3.00 3.00 3.00 238,780 243,556 250,477 - 250,477
Captain 4.00 4.00 4.00 4.00 273,378 281,988 291,464 - 291,464
Lieutenant 11.00 11.00 14.00 14.00 669,585 669,612 864,923 - 864,923
Apparatus Operator 18.00 18.00 20.00 21.00 982,171 943,160 1,095,018 - 1,095,018
Firefighter I 29.00 29.00 30.00 33.00 1,358,764 1,383,258 1,416,017 - 1,416,017
Firefighter II 8.00 8.00 5.00 0.00 320,032 320,032 200,016 - 200,016
Firefighter III 4.00 13.00 9.00 10.00 152,774 522,850 328,230 - 328,230
Total 78.00 87.00 86.00 0.00 86.00 4,095,604$ 4,464,576$ 4,549,268$ -$ 4,549,268$
Fire Prevention Division
Fire Marshal 1.00 1.00 1.00 1.00 103,570$ 103,569$ 106,676$ -$ 106,676$
Deputy Fire Marshal 4.00 4.00 4.00 4.00 245,091 252,809 256,623 - 256,623
Public Education Officer 1.00 1.00 1.00 1.00 58,500 60,255 61,382 - 61,382
Total 6.00 6.00 6.00 0.00 6.00 407,161$ 416,633$ 424,681$ -$ 424,681$
EMS Division
Fire/EMS Training Coordinator 1.00 1.00 1.00 1.00 70,831$ 72,958$ 75,878$ -$ 75,670$
Lieutenant - Fire 3.00 4.00 5.00 4.00 177,586 245,717 311,648 - 311,648
Apparatus Operator 6.00 6.00 7.00 6.00 323,770 330,222 389,319 - 389,319
Firefighter I 14.00 16.00 15.00 18.00 650,138 754,029 712,153 - 712,153
Firefighter II 14.00 11.00 2.00 2.00 688,512 80,008 80,006 - 80,006
Firefighter III 1.00 1.00 10.00 9.00 38,194 396,353 364,700 - 364,700
Total 39.00 39.00 40.00 0.00 40.00 1,949,031$ 1,879,287$ 1,933,704$ -$ 1,933,704$
Fire Position Totals
Full Time Total 130.00 139.00 139.00 0.00 139.00 6,842,998$ 7,158,311$ 7,317,111$ -$ 7,317,111$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
Fire Department Totals 130.00 139.00 139.00 0.00 139.00 6,842,998$ 7,158,311$ 7,317,111$ -$ 7,317,111$
Public Works Department
Public Works Administration Division
Director of Public Works 1.00 1.00 1.00 1.00 129,856$ 121,332$ 126,185$ -$ 126,185$
Assistant Public Works Director 1.00 0.75 0.50 0.50 92,494 67,203 45,527 - 45,527
Public Works Analyst 0.00 0.75 1.00 1.00 - 27,281 58,025 - 58,025
Environmental Program Coordinator 0.00 0.00 1.00 1.00 - - 56,782 - 56,782
Customer Service Representative 2.00 1.00 1.00 1.00 53,269 26,979 30,576 - 30,576
Total 4.00 3.50 4.50 0.00 4.50 275,619$ 242,795$ 317,095$ -$ 317,095$
Traffic Engineering Division
Assistant City Engineer 1.00 1.00 1.00 1.00 71,982$ 73,422$ 73,429$ -$ 73,429$
*Public Works Intern 0.50 0.00 0.00 0.00 8,112 - - - -
*Engineering Intern (temp/seasonal)0.50 0.00 0.00 0.00 8,112 - - - -
Total 2.00 1.00 1.00 0.00 1.00 88,205$ 73,422$ 73,429$ -$ 73,429$
Facilities Maintenance Division
Facility Maint. Superintendent 1.00 1.00 1.00 1.00 73,209$ 73,429$ 73,429$ -$ 73,429$
Sr. Facility Maint. Technician 1.00 1.00 1.00 1.00 50,399 50,391 50,390 - 50,390
Facility Maint. Technician 5.00 5.00 5.00 5.00 198,289 191,405 194,406 - 194,406
Total 7.00 7.00 7.00 0.00 7.00 321,897$ 315,225$ 318,225$ -$ 318,225$
Capital Projects Division
Assistant Director of Capital Projects 0.00 1.00 1.00 1.00 -$ 90,000$ 92,493$ -$ 92,493$
Assistant City Engineer 0.00 4.00 4.00 4.00 - 257,799 266,587 - 266,587
Graduate Civil Engineer 0.00 1.00 1.00 1.00 - 60,270 61,039 - 61,039
Land Agent 0.00 1.00 1.00 1.00 - 67,000 68,702 - 68,702
Assistant Land Agent 0.00 1.00 1.00 1.00 - 39,522 44,436 - 44,436
Staff Assistant 0.00 1.00 1.00 1.00 - 38,376 38,481 - 38,481
Total 0.00 9.00 9.00 0.00 9.00 -$ 552,967$ 571,738$ -$ 571,738$
Streets Maintenance Division
Street Superintendent 1.00 1.00 1.00 1.00 69,110$ 70,492$ 72,254$ -$ 72,254$
Crew Leader 2.00 2.00 2.00 2.00 78,486 74,251 76,754 - 76,754
Equipment Operator 15.00 13.00 12.00 12.00 430,699 373,087 363,446 - 363,446
Light Equipment Operator 1.00 2.00 3.00 3.00 25,164 19,957 76,398 - 76,398
Total 19.00 18.00 18.00 0.00 18.00 603,459$ 537,787$ 588,852$ -$ 588,852$
Drainage Division
Foreman 1.00 0.00 0.00 0.00 50,495$ -$ -$ -$ -$
Crew Leader 1.00 0.00 0.00 0.00 36,041 - - - -
Equipment Operator 8.00 0.00 0.00 0.00 195,139 - - - -
Drainage Inspector 1.00 0.00 0.00 0.00 45,823 - - - -
GIS Technician 1.00 0.00 0.00 0.00 34,769 - - - -
Light Equipment Operator 3.00 0.00 0.00 0.00 83,919 - - - -
Total 15.00 0.00 0.00 0.00 0.00 446,186$ -$ -$ -$ -$
* Temporary / Seasonal Position C-2 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Traffic Signs/ Markings Division
Signs Technician 3.00 3.00 3.00 3.00 105,203$ 95,713$ 100,989$ -$ 100,989$
Total 3.00 3.00 3.00 0.00 3.00 105,203$ 95,713$ 100,989$ -$ 100,989$
Irrigation Maintenance Division
Irrigation Specialist 2.00 2.00 2.00 2.00 -$ 54,228$ 57,064$ -$ 57,064$
Total 2.00 2.00 2.00 0.00 2.00 -$ 54,228$ 57,064$ -$ 57,064$
Traffic Signal Systems Division
Traffic Systems Superintendent 1.00 1.00 1.00 1.00 73,429$ 73,429$ 73,429$ -$ 73,429$
Traffic Systems Foreman 1.00 1.00 1.00 1.00 57,816 53,269 48,388 - 48,388
Traffic Signal Technician 3.00 4.00 4.00 4.00 191,646 160,381 156,132 - 156,132
Total 5.00 6.00 6.00 0.00 6.00 322,891$ 287,079$ 277,949$ -$ 277,949$
Public Works Position Totals
Full Time Total 56.00 49.50 50.50 0.00 50.50 2,147,237$ 2,159,216$ 2,305,341$ -$ 2,305,341$
*Temp/Seasonal Total 1.00 0.00 0.00 0.00 0.00 16,223$ -$ -$ -$ -$
Public Works Department Totals 57.00 49.50 50.50 0.00 50.50 2,163,460$ 2,159,216$ 2,305,341$ -$ 2,305,341$
Capital Projects Department
Director of Capital Projects 1.00 0.00 0.00 0.00 115,316$ -$ -$ -$ -$
Assistant Director of Capital Projects 1.00 0.00 0.00 0.00 90,247 - - - -
Assistant City Engineer 2.00 0.00 0.00 0.00 128,860 - - - -
Graduate Civil Engineer 3.00 0.00 0.00 0.00 174,055 - - - -
Land Agent 1.00 0.00 0.00 0.00 65,866 - - - -
Assistant Land Agent 1.00 0.00 0.00 0.00 36,860 - - - -
Staff Assistant 1.00 0.00 0.00 0.00 38,481 - - - -
Total 10.00 0.00 0.00 0.00 0.00 649,685$ -$ -$ -$ -$
Capital Projects Department
Full Time Total 10.00 0.00 0.00 0.00 0.00 649,685$ -$ -$ -$ -$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
Capital Projects Department Totals 10.00 0.00 0.00 0.00 0.00 649,685$ -$ -$ -$ -$
Parks & Recreation Department
Parks & Recreation Administration Division
Director of Parks & Rec.1.00 1.00 1.00 1.00 126,346$ 113,000$ 118,975$ -$ 118,975$
Asst. Director of Parks & Rec.1.00 1.00 0.00 0.00 82,225 86,100 - - -
Sr. Parks Planner 1.00 1.00 0.00 0.00 66,439 67,582 - - -
Parks Planner 2.00 0.00 0.00 0.00 117,451 - - - -
Marketing Coordinator 0.00 1.00 1.00 1.00 - 43,500 39,899 - 39,899
Administrative Support Supervisor 1.00 1.00 1.00 1.00 44,437 45,645 48,058 - 48,058
Staff Assistant 2.00 2.00 2.00 2.00 60,841 62,774 62,487 - 62,487
Secretary 2.00 2.00 2.00 2.00 53,289 53,082 49,473 - 49,473
*Secretary (temp/seasonal)0.50 0.50 0.50 0.50 1,840 1,845 1,850 - 1,850
Total 10.50 9.50 7.50 0.00 7.50 670,319$ 473,528$ 320,742$ -$ 320,742$
Administration Division Total 10.50 9.50 7.50 0.00 7.50 670,319$ 473,528$ 320,742$ -$ 320,742$
Hotel Tax Fund Programs Activity Center
Recreation Supervisor 1.00 1.00 0.90 0.90 60,003$ 61,209$ 50,328$ -$ 50,328$
*Special Events Workers (temp/seasonal)0.50 0.50 0.50 0.50 9,148 9,173 9,198 - 9,198
Total 1.50 1.50 1.40 0.00 1.40 69,151$ 70,382$ 59,526$ -$ 59,526$
Recreation Administration Activity Center
Asst. Director of Parks & Rec.0.00 0.00 1.00 1.00 -$ -$ 90,247$ -$ 90,247$
Recreation Superintendent 1.00 1.00 0.00 0.00 71,914 73,151 - - -
Recreation Supervisor 1.00 1.00 1.00 1.00 60,079 61,209 63,218 - 63,218
Event Marketing & Development Supervisor 0.80 0.80 0.00 0.00 - 39,038 - - -
Assistant Recreation Supervisor - School Age Care 1.00 1.00 1.00 1.00 39,775 41,246 42,068 - 42,068
*Custodian (temp/seasonal)0.50 0.50 0.50 0.50 825 827 829 - 829
Total 4.30 4.30 3.50 0.00 3.50 172,593$ 215,471$ 196,362$ -$ 196,362$
Special Events Activity Center
Recreation Supervisor 1.00 1.00 1.00 1.00 61,377$ 61,209$ 63,218$ -$ 63,218$
*Recreation Assistant/ Special Events (temp/seasonal 1.50 1.50 1.50 1.50 28,406 62,908 60,017 - 60,017
*Special Events Workers (temp/seasonal)1.00 1.00 1.00 1.00 52,753 36,910 40,011 - 40,011
Total 3.50 3.50 3.50 0.00 3.50 142,536$ 161,027$ 163,246$ -$ 163,246$
Recreation Division Total 9.30 9.30 8.40 0.00 8.40 384,280$ 446,880$ 419,134$ -$ 419,134$
Hotel Tax Programs - Heritage Programs
Heritage Programs Staff Assistant 1.00 0.00 0.00 0.00 27,495$ 14,560$ -$ -$ -$
Total 1.00 0.00 0.00 0.00 0.00 27,495$ 14,560$ -$ -$ -$
Special Facilities Administration Activity Center
Recreation Superintendent 1.00 1.00 0.00 0.00 69,615$ 70,813$ -$ -$ -$
Total 1.00 1.00 0.00 0.00 0.00 69,615$ 70,813$ -$ -$ -$
Special Facilities Division Total 2.00 1.00 0.00 0.00 0.00 97,110$ 85,373$ -$ -$ -$
* Temporary / Seasonal Position C-3 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Operations Administration Activity Center
Parks Superintendent 1.00 0.00 0.00 0.00 70,480$ -$ -$ -$ -$
Asst. Director of Parks & Rec. 0.00 0.00 1.00 1.00 - - 90,247 - 90,247
Sr. Parks Planner 0.00 0.00 1.00 1.00 - - 68,702 - 68,702
Total 1.00 0.00 2.00 0.00 2.00 70,480$ -$ 158,949$ -$ 158,949$
East District Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 1.00 44,467$ 46,114$ 43,987$ -$ 43,987$
Parks Crew Leader 3.00 3.00 3.00 3.00 109,916 111,842 113,211 - 113,211
Light Equipment Operator 4.00 4.00 5.00 5.00 109,978 111,634 144,224 - 144,224
Irrigation Specialist 0.00 0.00 2.00 2.00 - - 61,132 - 61,132
Grounds Worker 4.00 4.00 3.00 3.00 115,109 93,122 69,057 - 69,057
*Part-time Grounds worker (temp/seasonal) 2.00 2.00 2.00 2.00 39,533 26,042 26,113 - 26,113
Total 14.00 14.00 16.00 0.00 16.00 419,003$ 388,754$ 457,724$ -$ 457,724$
South District Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 1.00 41,735$ 41,787$ 39,553$ -$ 39,553$
Forestry Crew Leader 0.00 0.00 1.00 1.00 - - 34,518 34,518
Parks Crew Leader 2.00 2.00 1.00 1.00 76,191 76,752 38,481 - 38,481
Light Equipment Operator 2.00 2.00 1.00 1.00 54,083 56,638 29,554 - 29,554
Forestry/Horticulture Worker 0.00 0.00 2.00 2.00 - - 54,765 - 54,765
Grounds Worker 5.00 5.00 4.00 4.00 117,069 115,856 101,927 - 101,927
Maintenance Specialist 0.00 0.00 0.25 0.25 - - 6,500 - 6,500
*Part-time Grounds worker (temp/seasonal)1.00 1.00 1.00 1.00 15,043 20,007 20,061 - 20,061
Total 11.00 11.00 11.25 0.00 11.25 304,121$ 311,040$ 325,359$ -$ 325,359$
West District Parks Operations Activity Center
Parks Operations Supervisor 1.00 1.00 1.00 1.00 43,175$ 43,285$ 44,696$ -$ 44,696$
Parks Crew Leader 1.00 1.00 2.00 2.00 71,728 35,776 75,439 - 75,439
Light Equipment Operator 2.00 2.00 2.00 2.00 55,209 57,803 59,692 - 59,692
Grounds Worker 4.00 4.00 4.00 4.00 124,662 104,749 125,204 - 125,204
*Part-time Grounds worker (temp/seasonal)1.00 1.00 1.00 1.00 15,056 15,097 15,138 - 15,138
Total 9.00 9.00 10.00 0.00 10.00 309,830$ 256,710$ 320,169$ -$ 320,169$
Parks Operations Division Total 35.00 34.00 39.25 0.00 39.25 1,103,434$ 956,504$ 1,262,201$ -$ 1,262,201$
Cemetery Activity Center
Cemetery Sexton 1.00 1.00 1.00 1.00 43,174$ 44,782$ 46,261$ -$ 46,261$
Cemetery Crew Leader 1.00 1.00 1.00 1.00 30,806 31,949 33,162 - 33,162
Horticulture Crew Leader 0.00 0.00 1.00 1.00 - - 30,806 - 30,806
Forestry/Horticulture Worker 0.00 0.00 1.00 1.00 - - 30,576 - 30,576
Grounds worker 3.00 3.00 3.00 3.00 69,476 71,011 67,201 - 67,201
Total 5.00 5.00 7.00 0.00 7.00 143,456$ 147,742$ 208,006$ -$ 208,006$
Urban Landscape Activity Center
Urban Landscape Manager 1.00 0.00 0.00 0.00 76,425$ -$ -$ -$ -$
Urban Landscape Supervisor 1.00 0.00 0.00 0.00 49,536 - - - -
Horticulture Crew Leader 2.00 2.00 0.00 0.00 68,182 71,469 - - -
Urban Landscape Crew Leader 1.00 1.00 0.00 0.00 31,911 33,092 - - -
Urban Landscape / Horticulture Worker 4.00 4.00 0.00 0.00 136,968 117,228 - - -
Irrigation Specialist 1.00 1.00 0.00 0.00 90,040 28,392 - - -
Total 10.50 8.50 0.00 0.00 0.00 453,062$ 250,181$ -$ -$ -$
Cemetery Division Total 15.50 13.50 7.00 0.00 7.00 596,518 397,923 208,006 -
Parks & Recreation Position Totals
Full Time Total 63.80 58.80 54.15 0.00 54.15 3,257,416$ 2,187,399$ 2,036,866$ -$ 2,036,866$
*Temp/Seasonal Total 8.50 8.50 8.00 0.00 8.00 830,032$ 172,809$ 173,217$ -$ 173,217$
Parks & Recreation Department Totals 72.30 67.30 62.15 0.00 62.15 4,087,448$ 2,360,208$ 2,210,083$ -$ 2,210,083$
Planning & Development Services Department
Administration Division
Executive Director of Development Services 1.00 1.00 1.00 1.00 117,321$ 122,850$ 123,187$ -$ 123,187$
Asst. Dir. Planning & Development Services 2.00 2.00 2.00 2.00 182,741 184,986 171,702 - 171,702
Community Development Manager 0.00 1.00 1.00 1.00 - 70,989 74,539 - 74,539
Total 3.00 4.00 4.00 0.00 4.00 300,062$ 378,825$ 369,428$ -$ 369,428$
Engineering Division
City Engineer 1.00 1.00 1.00 1.00 92,494$ 92,494$ 92,493$ - 92,493$
Senior Asst. City Engineer 1.00 1.00 1.00 1.00 75,952 75,951 78,230 - 78,230
Assistant City Engineer 1.00 1.00 1.00 1.00 65,798 67,113 69,294 - 69,294
Graduate Civil Engineer 1.00 1.00 1.00 1.00 51,642 53,191 54,786 - 54,786
Construction Inspector 5.00 5.00 4.00 4.00 215,954 211,094 174,469 - 174,469
Programs Specialist 0.00 0.00 1.00 1.00 - - 35,957 - 35,957
Total 9.00 9.00 9.00 0.00 9.00 501,840$ 499,843$ 505,229$ -$ 505,229$
Building Inspection Division
Building Official 1.00 1.00 1.00 1.00 76,957$ 76,957$ 79,226$ -$ 79,226$
Plans Examiner 2.00 2.00 2.00 2.00 98,904 100,782 100,780 - 100,780
Combination Building Inspector 4.00 4.00 4.00 4.00 143,788 150,920 145,435 - 145,435
Total 7.00 7.00 7.00 0.00 7.00 319,649$ 328,659$ 325,441$ -$ 325,441$
* Temporary / Seasonal Position C-4 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Development Coordination Division
Development Coordinator 1.00 1.00 1.00 1.00 68,916$ 70,294$ 72,578$ -$ 72,578$
Staff Assistant 4.00 4.50 3.50 3.50 128,937 155,627 127,332 - 127,332
Administrative Support Specialist 1.00 1.00 1.00 1.00 34,289 35,666 37,084 - 37,084
CSR/Permit Technician 1.00 2.00 2.00 2.00 28,574 59,401 58,462 - 58,462
Customer Service Representative 2.00 1.00 1.00 1.00 49,201 24,966 25,779 - 25,779
Total 9.00 9.50 8.50 0.00 8.50 309,917$ 345,954$ 321,235$ -$ 321,235$
Code Enforcement Division
Code Enforcement Supervisor 1.00 1.00 0.00 0.00 46,887$ 47,824$ -$ -$ -$
Code Enforcement Officer 5.00 4.00 4.00 4.00 160,391 132,755 136,091 - 136,091
Total 6.00 5.00 4.00 0.00 4.00 207,278$ 180,579$ 136,091$ -$ 136,091$
Planning Division
Planning Administrator 1.00 0.00 0.00 0.00 75,438$ -$ -$ -$ -$
Principal Planner 0.00 0.00 2.00 2.00 - - 124,183 - 124,183
Sr. Planner 3.00 4.00 1.00 1.00 120,068 223,449 48,879 - 48,879
Staff Planner 3.00 2.00 3.00 3.00 182,901 91,037 136,929 - 136,929
Planning Technician 1.00 1.00 1.00 1.00 28,538 35,457 36,354 - 36,354
Community Development Analyst 0.00 0.00 0.00 0.50 0.50 - - - 23,838 23,838
*Development Review-Intern (temp/seasonal) 0.25 0.50 0.50 0.50 1,597 1,601 1,604 - 1,604
Total 8.25 7.50 7.50 0.50 8.00 408,542$ 351,544$ 347,949$ 23,838$ 371,787$
Community and Neighborhood Services
Neighborhood & Community Relations Coordinator. 1.00 1.00 1.00 1.00 49,467$ 50,951$ 52,480$ -$ 52,480$
Transportation Planning Coordinator 1.00 1.00 1.00 1.00 69,716 71,110 73,243 - 73,243
Greenways Program Manager 1.00 1.00 1.00 1.00 57,467 58,616 60,960 - 60,960
GIS Technician 2.00 1.00 1.00 1.00 57,467 34,946 39,524 - 39,524
*GIS Intern 0.25 0.00 0.00 0.00 20,000 - - -
Total 5.25 4.00 4.00 0.00 4.00 254,117$ 215,623$ 226,207$ -$ 226,207$
Planning & Development Services Position Totals
Full Time Total 47.00 45.50 43.50 0.50 44.00 2,279,808$ 2,299,426$ 2,229,976$ 23,838$ 2,253,814$
*Temp/Seasonal Total 0.50 0.50 0.50 0.00 0.50 21,597$ 1,601$ 1,604$ -$ 1,604$
Planning & Development Services Dept. Totals 47.50 46.00 44.00 0.50 44.50 2,301,405$ 2,301,027$ 2,231,580$ 23,838$ 2,255,418$
Information Technology
IT Administration Division
Director of Information Technology 1.00 1.00 1.00 1.00 108,297$ 108,297$ 111,545$ -$ 111,545$
Asst. Director of Information Technology 1.00 1.00 1.00 1.00 82,420 82,420 85,716 - 85,716
IT Support Supervisor 1.00 1.00 1.00 1.00 50,391 50,391 52,414 - 52,414
IT Support Representative 2.00 2.00 2.00 2.00 59,402 61,612 60,047 - 60,047
Total 5.00 5.00 5.00 0.00 5.00 300,510$ 302,720$ 309,722$ -$ 309,722$
E-Government Division
E-Government Coordinator 0.00 0.00 1.00 1.00 -$ -$ 49,452$ -$ 49,452$
E-Government Technician 1.00 1.00 0.00 0.00 33,976 35,165 - - -
Total 1.00 1.00 1.00 0.00 1.00 33,976$ 35,165$ 49,452$ -$ 49,452$
Geographic Information Services Division
GIS Coordinator 1.00 1.00 1.00 1.00 61,669$ 62,902$ 64,474$ -$ 64,474$
GIS Technician 1.00 1.00 1.00 1.00 37,751 38,002 38,961 - 38,961
*GIS Intern (temp/seasonal)0.50 0.25 0.25 0.25 17,976 11,716 11,747 - 11,747
Total 2.50 2.25 2.25 0.00 2.25 117,396$ 112,620$ 115,182$ -$ 115,182$
Mail Division
Postal Services Assistant (Part time regular)0.75 0.75 0.75 0.75 17,207$ 17,160$ 17,473$ -$ 17,473$
Mail Clerk (Part time regular)1.00 0.50 0.50 0.50 24,830 13,536 13,536 - 13,536
Total 1.75 1.25 1.25 0.00 1.25 42,037$ 30,696$ 31,009$ -$ 31,009$
Management Information Systems Division
Business Systems Manager 1.00 1.00 1.00 1.00 65,801$ 66,788$ 68,457$ -$ 68,457$
Systems Analyst 6.00 5.00 5.00 5.00 357,721 301,092 293,865 - 293,865
Network Systems Analyst 2.00 2.00 2.00 2.00 129,398 130,232 130,232 - 130,232
Network Systems Administrator 1.00 1.00 1.00 1.00 50,391 50,391 50,390 - 50,390
Microcomputer Coordinator.1.00 1.00 1.00 1.00 59,359 61,132 62,660 - 62,660
Microcomputer Specialist 5.00 5.00 5.00 5.00 210,114 212,888 218,351 - 218,351
Total 16.00 15.00 15.00 0.00 15.00 872,784$ 822,523$ 823,955$ -$ 823,955$
Communication Services Division
Communication Services Coordinator.1.00 1.00 1.00 1.00 56,690$ 49,431$ 51,161$ -$ 51,161$
Sr. Communications Technician 1.00 1.00 1.00 1.00 49,077 51,037 52,309 - 52,309
Communications Technician 4.00 4.00 3.00 3.00 166,335 167,149 129,063 - 129,063
Total 6.00 6.00 5.00 0.00 5.00 272,102$ 267,617$ 232,533$ -$ 232,533$
Information Technology Position Totals
Full Time Total 31.75 30.25 29.25 0.00 29.25 1,620,829$ 1,559,625$ 1,550,106$ -$ 1,550,106$
*Temp/Seasonal Total 0.50 0.25 0.25 0.00 0.25 17,976$ 11,716$ 11,747$ -$ 11,747$
Information Technology Department Totals 32.25 30.50 29.50 0.00 29.50 1,638,805$ 1,571,341$ 1,561,853$ -$ 1,561,853$
* Temporary / Seasonal Position C-5 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Fiscal Services Department
Fiscal Administration Division
Executive Director of Business Services 1.00 1.00 1.00 1.00 115,316$ 122,850$ 123,187$ -$ 123,187$
Treasurer 1.00 1.00 0.00 0.00 58,400 59,276 - - -
Staff Assistant 1.00 1.00 1.00 1.00 31,160 29,012 29,888 - 29,888
Secretary 1.00 0.00 0.00 0.00 26,322 - - - -
Total 4.00 3.00 2.00 0.00 2.00 231,198$ 211,138$ 153,075$ -$ 153,075$
Accounting / Treasury Operations Division
Accounting / Treasury Operations Manager 0.00 0.00 1.00 1.00 -$ -$ 65,962$ -$ 65,962$
Assistant Fiscal Services Director 1.00 1.00 0.00 0.00 77,044 79,740 - - -
Staff Accountant 2.00 2.00 0.00 0.00 101,784 102,328 - - -
Accounting Customer Service Supervisor 1.00 1.00 1.00 1.00 49,674 51,164 52,699 - 52,699
Accounting Assistant 1.00 1.00 1.00 1.00 35,457 36,875 37,980 - 37,980
Acct. Customer Service Rep. 2.00 2.00 2.00 2.00 49,389 51,371 51,595 - 51,595
Payroll Assistant 1.00 1.00 1.00 1.00 38,481 38,481 38,481 - 38,481
Total 8.00 8.00 6.00 0.00 6.00 351,829$ 359,959$ 180,755$ -$ 180,755$
Purchasing Division
Asst. Fiscal Services Director 1.00 1.00 1.00 1.00 81,235$ 81,235$ 84,484$ -$ 84,484$
Buyer 2.00 2.00 2.00 2.00 111,231 112,780 101,871 - 101,871
Assistant Buyer 1.00 1.00 1.00 1.00 33,705 34,039 35,060 - 35,060
Total 4.00 4.00 4.00 0.00 4.00 226,171$ 228,054$ 221,415$ -$ 221,415$
Budget & Financial Reporting Division
Budget & Strategic Planning Manager 1.00 1.00 0.00 0.00 64,195$ 65,157$ -$ -$ -$
Budget & Financial Reporting Manager 0.00 0.00 1.00 1.00 - - 71,152 - 71,152
Budget Supervisor 0.00 0.00 1.00 1.00 - - 67,233 - 67,233
Sr. Budget & Management Analyst 0.00 0.00 1.00 1.00 - - 53,369 - 53,369
Budget & Management Analyst 4.00 4.00 2.00 2.00 211,612 215,511 96,883 - 96,883
Staff Accountant 0.00 0.00 2.00 2.00 - - 107,338 - 107,338
Financial Specialist 0.00 0.00 1.00 1.00 - - 34,965 - 34,965
Total 5.00 5.00 8.00 0.00 8.00 275,807$ 280,668$ 430,940$ -$ 430,940$
Municipal Court Division
Municipal Court Administrator 1.00 1.00 1.00 1.00 73,239$ 73,239$ 62,023$ -$ 62,023$
Court Operations Supervisor 1.00 1.00 1.00 1.00 54,406 56,038 45,123 - 45,123
Collections Coordinator 1.00 1.00 1.00 1.00 43,174 44,905 39,553 - 39,553
Customer Service Coordinator 1.00 1.00 1.00 1.00 33,914 35,269 35,957 - 35,957
Asst. Collections Coordinator 1.00 1.00 1.00 1.00 34,060 35,248 36,312 - 36,312
Docket Coordinator 1.00 1.00 1.00 1.00 30,723 31,807 27,510 - 27,510
Payment Compliance Representative 2.00 2.00 2.00 2.00 55,146 57,503 58,566 - 58,566
Deputy Court Clerk 6.00 6.00 6.00 6.00 150,273 156,574 158,719 - 158,719
City Marshal 1.00 1.00 1.00 1.00 57,733 51,100 67,639 - 67,639
Deputy City Marshal 1.00 2.00 2.00 2.00 47,241 91,134 96,339 - 96,339
Total 16.00 17.00 17.00 0.00 17.00 579,909$ 632,817$ 627,741$ -$ 627,741$
Municipal Court Judges Division
Municipal Court Judge 1.00 1.00 1.00 1.00 99,597$ 99,597$ 110,302$ -$ 110,302$
*Part-time Municipal Court Judge (temp/seasonal) 0.50 0.50 0.50 0.50 6,195 6,212 6,228 - 6,228
Total 1.50 1.50 1.50 0.00 1.50 105,792$ 105,809$ 116,530$ -$ 116,530$
Fiscal Services Position Totals
Full Time Total 38.00 38.00 38.00 0.00 38.00 1,764,511$ 1,812,233$ 1,724,228$ -$ 1,724,228$
*Temp/Seasonal Total 0.50 0.50 0.50 0.00 0.50 6,195$ 6,212$ 6,228$ -$ 6,228$
Fiscal Services Department Totals 38.50 38.50 38.50 0.00 38.50 1,770,706$ 1,818,445$ 1,730,456$ -$ 1,730,456$
General Government
City Secretary Division
City Secretary 1.00 1.00 1.00 1.00 77,445$ 77,713$ 80,219$ -$ 80,219$
Deputy City Secretary 1.00 1.00 1.00 1.00 39,733 40,922 42,548 - 42,548
Deputy Local Registrar 1.00 1.00 1.00 1.00 28,887 30,264 31,473 - 31,473
Records Management Coordinator 1.00 1.00 1.00 1.00 32,224 33,517 30,263 - 30,263
Secretary 1.00 1.00 1.00 1.00 27,135 24,966 22,692 - 22,692
Heritage Programs Staff Assistant 0.00 0.50 0.50 0.50 - - 15,131 - 15,131
Total 5.00 5.50 5.50 0.00 5.50 205,425$ 207,382$ 222,326$ -$ 222,326$
Internal Audit Division
Internal Auditor 1.00 1.00 1.00 1.00 79,779$ 79,779$ 85,233$ -$ 85,233$
Assistant Internal Auditor 0.00 1.00 1.00 1.00 - 45,000 49,436 - 49,436
Total 1.00 2.00 2.00 0.00 2.00 -$ 124,779$ 134,669$ -$ 134,669$
City Manager Division
City Manager 1.00 1.00 1.00 1.00 172,927$ 165,453$ 165,453$ -$ 165,453$
Deputy City Manager 0.00 2.00 2.00 2.00 - 287,794 292,525 - 292,525
Assistant City Manager 2.00 0.00 0.00 0.00 289,500 - - - -
Assistant to the City Manager 1.00 1.00 1.00 1.00 46,739 50,137 51,641 - 51,641
Economic Development Analyst 0.00 1.00 1.00 1.00 - 44,902 47,216 - 47,216
Executive Assistant to the City Manager 1.00 1.00 1.00 1.00 43,133 44,864 47,116 - 47,116
*Internship (temp/seasonal)0.50 0.00 0.00 0.00 - - - - -
Total 5.50 6.00 6.00 0.00 6.00 552,298$ 593,150$ 603,951$ -$ 603,951$
* Temporary / Seasonal Position C-6 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Legal Division
City Attorney 1.00 1.00 1.00 1.00 142,350$ 137,877$ 137,877$ -$ 137,877$
First Assistant City Attorney 2.00 1.00 1.00 1.00 236,100 117,296 121,401 - 121,401
Senior Assistant City Attorney 1.00 1.00 1.00 1.00 62,217 72,189 81,521 - 81,521
Assistant City Attorney 1.00 2.00 2.00 2.00 62,518 106,372 111,305 - 111,305
Legal Assistant/Office Manager 1.00 1.00 1.00 1.00 48,910 49,390 49,389 - 49,389
Legal Assistant 2.00 2.00 2.00 2.00 75,086 77,004 76,857 - 76,857
Legal Secretary 1.00 1.00 1.00 1.00 27,406 29,012 24,966 - 24,966
Total 9.00 9.00 9.00 0.00 9.00 654,586$ 589,140$ 603,316$ -$ 603,316$
Economic Development Division
Director of Economic Dev. 1.00 0.00 0.00 0.00 113,801$ -$ -$ -$ -$
Asst. Dir. Economic and Community Dev 1.00 0.00 0.00 0.00 68,860 - - - -
Economic Development Analyst 3.00 0.00 0.00 0.00 133,629 - - - -
Staff Assistant 0.50 0.00 0.00 0.00 27,992 - - - -
*Economic Development Specialist 1.00 0.00 0.00 0.00 22,211 - - - -
Total 6.50 0.00 0.00 0.00 0.00 366,493$ -$ -$ -$ -$
Public Communications
Public Communications Director 1.00 1.00 1.00 1.00 97,768$ 103,283$ 110,302$ -$ 110,302$
Communications & Marketing Specialist 1.00 1.00 1.00 1.00 70,000 73,642 75,482 - 75,482
Broadcast Media Specialist 2.00 2.00 1.00 1.00 112,665 114,394 62,538 - 62,538
Multi-Media Coordinator 1.00 1.00 1.00 1.00 55,007 56,657 58,073 - 58,073
Public Communications Assistant 1.00 1.00 1.00 1.00 23,000 33,100 34,748 - 34,748
*College Intern 0.50 0.00 0.00 0.00 8,681 - - - -
Total 6.50 6.00 5.00 0.00 5.00 367,121$ 381,076$ 341,143$ -$ 341,143$
Human Resources Division
Human Resources Director 1.00 1.00 1.00 1.00 113,609$ 110,302$ 113,611$ -$ 113,611$
Human Resources Analyst 1.00 1.00 1.00 1.00 52,242 53,810 59,787 - 59,787
Human Resources Advisor 1.00 1.00 1.00 1.00 49,441 50,639 51,904 - 51,904
Recruiter 1.00 1.00 1.00 1.00 53,707 43,026 48,097 - 48,097
Staff Assistant 1.00 1.00 1.00 1.00 33,809 34,831 36,041 - 36,041
Secretary 1.00 1.00 1.00 1.00 27,511 27,510 27,510 - 27,510
Total 6.00 6.00 6.00 0.00 6.00 330,319$ 320,118$ 336,950$ -$ 336,950$
General Government Position Totals
Full Time Total 37.50 34.50 33.50 0.00 33.50 2,445,351$ 2,215,645$ 2,242,355$ -$ 2,242,355$
*Temp/Seasonal Total 2.00 0.00 0.00 0.00 0.00 30,892$ -$ -$ -$ -$
General Government Department Totals 39.50 34.50 33.50 0.00 33.50 2,476,243$ 2,215,645$ 2,242,355$ -$ 2,242,355$
General Fund Position Totals
Full Time Total 596.05 575.55 567.90 8.50 576.40 29,485,152$ 27,678,112$ 28,253,612$ 323,651$ 28,577,263$
*Temp/Seasonal Total 15.50 12.25 11.75 0.00 11.75 965,137$ 234,676$ 235,250$ -$ 235,250$
GENERAL FUND TOTALS 611.55 587.80 579.65 8.50 588.15 30,450,289$ 27,912,788$ 28,488,862$ 323,651$ 28,812,513$
Court Security Fee Fund
Court Security Division
Deputy City Marshal 2.00 1.00 1.00 1.00 85,535$ 41,205$ 43,403$ -$ 43,403$
Bailiff 0.00 0.00 0.00 0.00 - - - - -
Total 2.00 1.00 1.00 0.00 1.00 85,535$ 41,205$ 43,403$ -$ 43,403$
Court Security Fee Fund Position Totals
Full Time Total 2.00 1.00 1.00 0.00 1.00 85,535$ 41,205$ 43,403$ -$ 43,403$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
COURT SECURITY FEE FUND TOTALS 2.00 1.00 1.00 0.00 1.00 85,535$ 41,205$ 43,403$ -$ 43,403$
Juvenile Case Manager Fee Fund
Juvenile Case Manager Division
Juvenile Case Manager 1.00 1.00 1.00 1.00 34,039$ 35,394$ 37,751$ -$ 37,751$
Teen Court Coordinator 0.75 0.75 0.75 0.75 38,481 28,861 28,861 - 28,861
Total 1.75 1.75 1.75 0.00 1.75 72,520$ 64,255$ 66,612$ -$ 66,612$
Juvenile Case Manager Fee Fund Position Totals
Full Time Total 1.75 1.75 1.75 0.00 1.75 72,520$ 64,255$ 66,612$ -$ 66,612$
*Temp/Seasonal 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 72,520$ 64,255$ 66,612$ -$ 66,612$
Recreation Fund
Recreation - Supervisor 1.00 1.00 2.10 2.10 61,377$ 61,377$ 132,113$ -$ 132,113$
Recreation - Asst. Supervisor 1.00 0.00 0.00 0.00 41,860 - - - -
No Fee Sports - Recreation Supervisor 0.00 0.00 0.00 0.00 - - - - -
Concessions - Supervisor 0.20 0.20 0.00 0.00 48,151 39,291 - - -
SW Center - Recreation Supervisor 0.00 0.00 0.50 0.50 - - 31,250 - 31,250
SW Center - Senior Services Coordinator. (PT Regula 0.50 0.50 0.50 0.50 25,039 25,790 26,436 - 26,436
Aquatics - Pools Supervisor 1.00 1.00 1.00 1.00 - 61,377 62,911 - 62,911
Aquatics - Asst. Pools Supervisor 1.00 1.00 0.00 0.00 - 42,048 42,068 (42,068) -
Aquatics - Asst. Recreation Supervisor 1.00 1.00 0.00 0.00 - 42,069 42,068 (42,068) -
Aquatics - Maintenance Specialist 0.00 0.00 0.75 0.75 - - - - -
Instruction - Recreation Supervisor 1.00 1.00 0.00 0.00 - 61,377 - - -
Instruction(Xtra Education) - Recreation Supervisor 0.00 0.00 1.00 1.00 - 61,377 62,911 - 62,911
SW Center (Teen) - Rec. Supervisor 1.00 1.00 0.50 0.50 25,039 60,602 31,513 - 31,513
* Temporary / Seasonal Position C-7 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Lincoln Center - Supervisor 1.00 1.00 1.00 1.00 - 61,377 62,911 - 62,911
Lincoln Center - Assistant Supervisor 2.00 1.00 1.00 1.00 - 21,034 42,068 - 42,068
Conference Center - Supervisor 1.00 1.00 1.00 1.00 - 61,377 62,911 - 62,911
Conference Center - Asst. Supervisor 1.00 1.00 1.00 1.00 - 34,831 35,707 - 35,707
Conference Center - Secretary 1.00 1.00 1.00 1.00 - 26,030 26,676 - 26,676
*Temp / Seasonal 38.00 38.00 38.00 38.00 142,088 748,887 692,260 - 692,260
Total 51.70 49.70 49.35 0.00 49.35 343,554$ 1,347,468$ 1,353,803$ (84,136)$ 1,269,667$
Recreation Fund Position Totals
Full Time Total 13.70 11.70 11.35 0.00 11.35 201,466$ 598,581$ 661,543$ (84,136)$ 577,407$
*Temp/Seasonal Total 38.00 38.00 38.00 0.00 38.00 142,088$ 748,887$ 692,260$ -$ 692,260$
RECREATION FUND TOTALS 51.70 49.70 49.35 0.00 49.35 343,554$ 1,347,468$ 1,353,803$ (84,136)$ 1,269,667$
ARRA of 2009 Fund
ARRA of 2009 Division
Sustainability Coordinator**1.00 1.00 0.00 0.00 46,359$ 47,793$ -$ -$ -$
Total 1.00 1.00 0.00 0.00 0.00 46,359$ 47,793$ -$ -$ -$
ARRA of 2009 Fund Position Totals
Full Time Total 1.00 1.00 0.00 0.00 0.00 46,359$ 47,793$ -$ -$ -$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
ARRA OF 2009 FUND TOTALS 1.00 1.00 0.00 0.00 0.00 46,359$ 47,793$ -$ -$ -$
** Sustainability Coordinator funded from FY10 - FY12.
Community Development Fund
Community Development Division
CD Housing Analyst 1.00 1.00 1.00 1.00 45,616$ 42,788$ 44,942$ 44,942$
Community Development Analyst 2.00 2.00 2.00 -0.50 1.50 89,884 93,275 98,300 (23,838) 74,462
Staff Assistant 0.50 0.50 0.50 0.50 24,048 23,983 24,048 - 24,048
CD Project Specialist 0.00 0.00 0.50 0.50 - - 18,875 - 18,875
*CD Project Specialist 1.00 1.00 0.50 0.50 42,224 16,286 10,718 - 10,718
Total 4.50 4.50 4.50 -0.50 4.00 201,772$ 176,332$ 196,883$ (23,838)$ 173,045$
Community Development Fund Position Totals
Full Time Total 3.50 3.50 4.00 -0.50 3.50 159,548$ 160,046$ 186,165$ (23,838)$ 162,327$
*Temp/Seasonal Total 1.00 1.00 0.50 0.00 0.50 42,224$ 16,286$ 10,718$ -$ 10,718$
COMMUNITY DEVELOPMENT FUND TOTALS 4.50 4.50 4.50 -0.50 4.00 201,772$ 176,332$ 196,883$ (23,838)$ 173,045$
Northgate Parking Fund
Northgate Parking Division
District Supervisor 1.00 1.00 1.00 1.00 44,014$ 45,334$ 46,694$ -$ 46,694$
District Sr. Coordinator 1.00 1.00 1.00 1.00 33,809 34,654 32,662 - 32,662
District Coordinator 2.00 2.00 2.00 2.00 39,865 51,913 52,705 - 52,705
*District Specialist (temp/seasonal) 4.00 4.00 4.00 4.00 101,281 101,559 101,277 - 101,277
Total 8.00 8.00 8.00 0.00 8.00 218,969$ 233,460$ 233,338$ -$ 233,338$
Northgate Parking Fund Position Totals
Full Time Total 4.00 4.00 4.00 0.00 4.00 117,688$ 131,901$ 132,061$ -$ 132,061$
*Temp/Seasonal Total 4.00 4.00 4.00 0.00 4.00 101,281$ 101,559$ 101,277$ -$ 101,277$
NORTHGATE PARKING FUND TOTALS 8.00 8.00 8.00 0.00 8.00 218,969$ 233,460$ 233,338$ -$ 233,338$
Electric Fund
Operations Administration Division
Warehouse Operations Activity Center
Warehouse Supervisor 1.00 1.00 1.00 1.00 58,004$ 60,319$ 62,154$ -$ 62,154$
Warehouse Assistant 3.00 3.00 3.00 3.00 99,804 105,912 99,884 - 99,884
*Warehouse Clerk (temp/seasonal)0.50 0.50 0.50 0.50 6,475 6,493 6,510 - 6,510
*Facility Attendant (temp/seasonal)0.50 0.00 0.00 0.00 6,475 - - - -
Total 5.00 4.50 4.50 0.00 4.50 170,758$ 172,724$ 168,548$ -$ 168,548$
Administration Activity Center
Utilities Admin. Mgr.1.00 1.00 1.00 1.00 76,211$ 77,735$ 79,678$ -$ 79,678$
Electric Utilities Compliance Officer 0.00 0.00 0.00 1.00 1.00 51,278 52,817 54,929 75,000 129,929
Electric Compliance/Records Coordinator 1.00 1.00 1.00 1.00 51,278 52,817 54,929 - 54,929
Accounting Assistant 0.00 0.00 0.00 1.00 - - - - 30,576
Staff Assistant 0.00 0.00 0.00 1.00 - - - - 28,219
Secretary 2.00 2.00 2.00 1.00 52,602 54,854 56,501 - 28,282
Customer Service Rep 1.00 1.00 1.00 0.00 30,285 30,576 30,576 - -
*PUD Intern (temp/seasonal)0.50 0.00 0.00 0.00 7,108 - - - -
Total 5.50 5.00 5.00 1.00 6.00 217,484$ 215,982$ 276,613$ 75,000$ 351,613$
Operations Adm. Division Totals 10.50 9.50 9.50 1.00 10.50 388,242$ 388,706$ 445,161$ 75,000$ 520,161$
Electrical Transmission & Distribution Division
Director of Electric Utility 1.00 1.00 1.00 1.00 136,875$ 136,875$ 140,981$ -$ 140,981$
Assistant Director of Electric Utility 1.00 1.00 1.00 1.00 110,553 110,553 114,975 - 114,975
Elect Trans/Dist Foreman 6.00 6.00 6.00 6.00 316,097 367,992 342,347 - 342,347
Elect Trans/Dist Supervisor 3.00 3.00 3.00 3.00 196,262 201,882 208,188 - 208,188
Electric Projects Coordinator Supervisor 0.00 0.00 1.00 1.00 - - 57,649 - 57,649
Electric Projects Coordinator 4.00 4.00 3.00 3.00 206,924 207,465 155,677 - 155,677
Electrical Inspector Lead 1.00 1.00 1.00 1.00 51,329 52,748 54,061 - 54,061
Electrical Meters Technician 3.00 3.00 2.00 2.00 294,670 164,750 111,085 - 111,085
* Temporary / Seasonal Position C-8 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Elec. Sub/ Metering Superintendent 1.00 1.00 1.00 1.00 69,725 71,110 73,599 - 73,599
Electrical Substation Technician 3.00 3.00 4.00 4.00 294,670 154,947 206,860 - 206,860
Electrical Systems Operator 4.00 4.00 0.00 0.00 172,885 188,193 - - -
Electrical Trans/Dist Superintendent 1.00 1.00 1.00 1.00 85,234 86,938 90,415 - 90,415
Energy Auditor 1.00 1.00 1.00 1.00 52,769 52,769 57,065 - 57,065
Energy Coordinator 1.00 1.00 1.00 1.00 66,181 68,167 70,552 - 70,552
Key Accounts Rep 1.00 1.00 1.00 1.00 36,141 56,544 58,274 - 58,274
Line Locator 1.00 1.00 1.00 1.00 37,543 38,627 39,399 - 39,399
Line Technician 13.00 13.00 13.00 13.00 557,178 592,320 523,112 - 523,112
Metering Supervisor 1.00 1.00 1.00 1.00 127,450 65,584 66,994 - 66,994
SCADA IT Analyst 0.00 0.00 0.00 1.00 1.00 - - - 75,000 75,000
SCADA System Analyst 1.00 1.00 1.00 1.00 71,436 72,666 74,119 - 74,119
SCADA Systems Technician 1.00 1.00 1.00 1.00 57,169 46,240 48,200 - 48,200
Substation Supervisor 1.00 1.00 1.00 1.00 127,450 65,689 67,134 - 67,134
Utility Dispatch Ops Superintendent.1.00 1.00 1.00 1.00 79,720 80,000 66,181 - 66,181
Utility Dispatch Ops Supervisor 2.00 2.00 2.00 2.00 101,574 98,821 110,250 - 110,250
Utility Dispatch Operator 4.00 4.00 8.00 8.00 156,512 160,808 344,724 - 344,724
Work Order/Prop. Rec. Coordinator.1.00 1.00 1.00 1.00 50,203 51,913 53,728 - 53,728
*Electric Utility Asst (temp/seasonal)1.00 1.00 1.00 1.00 9,187 9,212 9,237 - 9,237
Total 58.00 58.00 58.00 1.00 59.00 3,465,736$ 3,204,919$ 3,144,806$ 75,000$ 3,219,806$
Electric Fund Position Totals
Full Time Total 66.00 66.00 66.00 2.00 68.00 3,824,734$ 3,577,920$ 3,574,220$ 150,000$ 3,724,220$
*Temp/Seasonal Total 2.50 1.50 1.50 0.00 1.50 29,245$ 15,705$ 15,747$ -$ 15,747$
ELECTRIC FUND TOTALS 68.50 67.50 67.50 2.00 69.50 3,853,979$ 3,593,625$ 3,589,967$ 150,000$ 3,739,967$
Water Fund
Water Production Activity Center
Water Production Supervisor 1.00 1.00 1.00 1.00 51,851$ 42,319$ 43,461$ -$ 43,461$
Lead Water Production Operator 1.00 1.00 1.00 1.00 36,625 36,625 34,289 - 34,289
Water Production Operator 3.00 3.00 3.00 3.00 102,283 104,369 107,893 - 107,893
Total 5.00 5.00 5.00 0.00 5.00 190,759$ 183,313$ 185,643$ -$ 185,643$
Water Distribution Activity Center
Director of Water/Wastewater Utility 1.00 1.00 1.00 1.00 116,820$ 116,820$ 120,324$ -$ 120,324$
Regulatory Compliance Assistant 0.50 0.00 0.00 0.00 42,875 - - - -
Field Operations Superintendent 1.00 1.00 1.00 1.00 70,155 71,557 72,587 - 72,587
Water Services Program Coordinator 1.00 1.00 1.00 1.00 59,376 61,157 61,377 - 61,377
Assistant City Engineer 0.00 0.00 1.00 1.00 - - 65,338 - 65,338
Graduate Civil Engineer 1.00 1.00 0.00 0.00 56,293 57,978 - - -
Maintenance Supervisor 2.00 2.00 2.00 2.00 100,573 103,576 106,108 - 106,108
GIS Analyst 1.00 1.00 1.00 1.00 48,701 50,162 51,642 - 51,642
Water Auditor 1.00 0.00 0.00 0.00 37,126 - - - -
Crew Leader 6.00 6.00 6.00 6.00 220,668 221,127 227,361 - 227,361
Environmental Technician 1.00 1.00 1.00 1.00 36,041 37,480 38,210 - 38,210
W/WW Systems Operator 8.00 8.00 8.00 8.00 241,129 239,982 242,461 - 242,461
*Part-time Environmental Technician (temp/seasonal) 0.50 0.50 0.50 0.50 5,185 5,199 5,213 - 5,213
*Part-time GIS Technician (temp/seasonal)0.50 0.50 0.50 0.50 5,185 5,199 5,213 - 5,213
Total 24.50 23.00 23.00 0.00 23.00 1,040,126$ 970,237$ 995,834$ -$ 995,834$
Water Fund Position Totals
Full Time Total 28.50 27.00 27.00 0.00 27.00 1,220,516$ 1,143,152$ 1,171,051$ -$ 1,171,051$
*Temp/Seasonal Total 1.00 1.00 1.00 0.00 1.00 10,369$ 10,398$ 10,426$ -$ 10,426$
WATER FUND TOTALS 29.50 28.00 28.00 0.00 28.00 1,230,885$ 1,153,550$ 1,181,477$ -$ 1,181,477$
Wastewater Fund
Wastewater Collection Activity Center
Asst Director of Water/Wastewater Utility 1.00 1.00 1.00 1.00 80,896$ 80,896$ 82,514$ -$ 82,514$
Environmental Compliance Manager 1.00 1.00 1.00 1.00 73,423 73,429 73,429 - 73,429
Utilities Analyst 1.00 0.00 0.00 0.00 49,100 - - - -
Lead Environmental Technician 1.00 1.00 1.00 1.00 45,030 45,823 45,823 - 45,823
Environmental Technician 1.00 1.00 1.00 1.00 36,041 36,229 37,125 - 37,125
Asset System Administrator 1.00 1.00 1.00 1.00 43,758 43,758 43,758 - 43,758
Maintenance Supervisor 1.00 1.00 1.00 1.00 54,437 56,064 57,443 - 57,443
Crew Leader 5.00 5.00 5.00 5.00 196,140 158,681 194,511 - 194,511
W/WW Systems Operator 12.00 12.00 12.00 12.00 342,349 334,536 341,591 - 341,591
Total 24.00 23.00 23.00 0.00 23.00 921,174$ 829,416$ 876,194$ -$ 876,194$
Wastewater Treatment Activity Center
Plant Operations Superintendent 1.00 1.00 1.00 1.00 63,518$ 64,789$ 66,454$ -$ 66,454$
WWTP Supervisor 1.00 1.00 1.00 1.00 54,437 56,064 57,504 - 57,504
SCADA Systems Analyst 1.00 1.00 1.00 1.00 60,694 62,509 64,115 - 64,115
SCADA Systems Technician 2.00 2.00 2.00 2.00 95,145 96,944 86,535 - 86,535
Lead WWTP Operator 3.00 3.00 3.00 3.00 127,333 132,171 134,173 - 134,173
W/W Plant Operator 12.00 12.00 12.00 12.00 379,328 384,732 385,144 - 385,144
Lead Plant Operations Electrician 1.00 1.00 1.00 1.00 42,423 43,696 44,822 - 44,822
Plant Operations Electrician 1.00 1.00 1.00 1.00 33,037 33,288 34,518 - 34,518
Staff Assistant 1.00 1.00 1.00 1.00 32,913 28,678 29,408 - 29,408
Lead Lab Technician 1.00 1.00 1.00 1.00 36,625 38,085 38,877 - 38,877
Lab Technician 2.00 2.00 2.00 2.00 58,692 62,196 63,801 - 63,801
Total 26.00 26.00 26.00 0.00 26.00 984,145$ 1,003,152$ 1,005,351$ -$ 1,005,351$
* Temporary / Seasonal Position C-9 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Wastewater Fund Position Totals
Full Time Total 50.00 49.00 49.00 0.00 49.00 1,905,319$ 1,832,568$ 1,881,545$ -$ 1,881,545$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
WASTEWATER FUND TOTALS 50.00 49.00 49.00 0.00 49.00 1,905,319$ 1,832,568$ 1,881,545$ -$ 1,881,545$
Water Services Position Totals
Full Time Total 78.50 76.00 76.00 0.00 76.00 3,125,835$ 2,975,720$ 3,052,596$ -$ 3,052,596$
*Temp/Seasonal Total 1.00 1.00 1.00 0.00 1.00 10,369 10,398 10,426 - 10,426
Water Services Department Total 79.50 77.00 77.00 0.00 77.00 3,136,204$ 2,986,118$ 3,063,022$ -$ 3,063,022$
Sanitation Fund
Residential Collection Activity Center
Assistant Director of Public Works 0.25 0.25 0.25 0.25 21,438$ 22,100$ 22,763$ -$ 22,763$
Sanitation Superintendent 1.00 1.00 1.00 1.00 63,908 65,185 67,467 - 67,467
Sanitation Foreman 1.00 1.00 1.00 1.00 50,391 50,391 50,390 - 50,390
Route Manager 15.00 15.00 16.00 16.00 515,401 475,333 513,005 - 513,005
Light Equipment Operator 1.00 1.00 0.00 0.00 28,679 29,826 - - -
Equipment Operator 2.00 2.00 2.00 2.00 64,157 65,658 67,305 - 67,305
Recycling Coordinator 1.00 1.00 1.00 1.00 44,014 45,334 46,467 - 46,467
Customer Service Representative 1.00 1.00 1.00 1.00 30,577 30,576 30,576 - 30,576
*Part-time Public Works Intern (temp/seasonal)1.00 1.00 1.00 1.00 9,406 9,406 9,431 - 9,431
Total 23.25 23.25 23.25 0.00 23.25 827,970$ 793,809$ 807,404$ -$ 807,404$
Commercial Collection Activity Center
Assistant Director of Public Works 0.25 0.25 0.25 0.25 21,438$ 22,100$ 22,763$ -$ 22,763$
Sanitation Foreman 1.00 1.00 1.00 1.00 48,117 50,036 50,390 - 50,390
Container Coordinator 2.00 2.00 2.00 2.00 65,992 68,870 70,830 - 70,830
Route Manager 9.00 9.00 9.00 9.00 250,995 271,413 282,297 - 282,297
Total 12.25 12.25 12.25 0.00 12.25 386,542$ 412,419$ 426,280$ -$ 426,280$
Sanitation Fund Position Totals
Full Time Total 34.50 34.50 34.50 0.00 34.50 1,205,106$ 1,196,823$ 1,224,254$ -$ 1,224,254$
*Temp/Seasonal Total 1.00 1.00 1.00 0.00 1.00 9,406$ 9,406$ 9,431$ -$ 9,431$
SANITATION FUND TOTALS 35.50 35.50 35.50 0.00 35.50 1,214,512$ 1,206,229$ 1,233,685$ -$ 1,233,685$
Property & Casualty Insurance Fund
Property & Casualty Insurance Division
Risk Manager 0.50 0.50 0.50 0.50 27,844$ 35,798$ 31,011$ -$ 31,011$
Risk Claims Coordinator 0.50 0.50 0.50 0.50 23,141 23,830 26,517 - 26,517
Safety Officer 0.50 0.00 0.00 0.00 25,216 - - - -
Total 1.50 1.00 1.00 0.00 1.00 76,202$ 59,628$ 57,528$ -$ 57,528$
Property & Casualty Insurance Fund Position Totals
Full Time Total 1.50 1.00 1.00 0.00 1.00 76,202$ 59,628$ 57,528$ -$ 57,528$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
PROPERTY CASUALTY FUND TOTALS 1.50 1.00 1.00 0.00 1.00 76,202$ 59,628$ 57,528$ -$ 57,528$
Employee Benefits Fund
Employee Benefits Division
Employee Benefits Coordinator 1.00 1.00 1.00 1.00 53,842$ 55,458$ 57,121$ -$ 57,121$
Total 1.00 1.00 1.00 0.00 1.00 53,842$ 55,458$ 57,121$ -$ 57,121$
Employee Benefits Fund Position Totals
Full Time Total 1.00 1.00 1.00 0.00 1.00 53,842$ 55,458$ 57,121$ -$ 57,121$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
EMPLOYEE BENEFITS FUND TOTALS 1.00 1.00 1.00 0.00 1.00 53,842$ 55,458$ 57,121$ -$ 57,121$
Worker's Compensation Insurance Fund
Worker's Compensation Insurance Division
Risk Manager 0.50 0.50 0.50 0.50 27,844$ 35,798$ 31,011$ -$ 31,011$
Risk Claims Coordinator 0.50 0.50 0.50 0.50 23,141 23,830 26,517 - 26,517
Safety Officer 0.50 0.00 0.00 0.00 25,216 - - - -
Total 1.50 1.00 1.00 0.00 1.00 76,202$ 59,628$ 57,528$ -$ 57,528$
Worker's Compensation Insurance Fund Position Totals
Full Time Total 1.50 1.00 1.00 0.00 1.00 76,202$ 59,628$ 57,528$ -$ 57,528$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
WORKER'S COMPENSATION FUND TOTALS 1.50 1.00 1.00 0.00 1.00 76,202$ 59,628$ 57,528$ -$ 57,528$
Utility Customer Service Fund
Utility Customer Service Activity Center
Utilities Office Manager 1.00 1.00 1.00 1.00 71,828$ 72,905$ 73,429$ -$ 73,429$
Customer Service Supervisor 1.00 1.00 1.00 1.00 46,214 47,601 49,029 - 49,029
Utilities Analyst 0.00 0.00 0.00 0.00 - - - - -
Senior Customer Serv. Rep.3.00 3.00 3.00 3.00 115,443 115,444 115,443 - 115,443
Customer Service Rep.12.00 12.00 12.00 12.00 326,098 348,376 350,394 - 350,394
Part-time Customer. Serv. Rep. (PT Regular)1.00 1.00 0.00 0.00 24,621 25,487 24,684 (24,684) -
Total 18.00 18.00 17.00 0.00 17.00 584,204$ 609,813$ 612,979$ (24,684)$ 588,295$
Meter Services Activity Center
Meter Services Supervisor 1.00 1.00 1.00 1.00 52,852$ 54,958$ 54,958$ -$ 54,958$
Meter Tech Crew Leader 1.00 1.00 1.00 1.00 38,210 61,654 38,481 - 38,481
* Temporary / Seasonal Position C-10 Personnel
Personnel List
Revised Revised Base Approved
Budget Budget Budget SLAs Budget Revised Revised Base Approved Approved
FTE FTE FTE FTE FTE Budget Budget Budget SLAs Budget
FY11 FY12 FY13 FY13 FY13 FY11 FY12 FY13 FY13 FY13
Meter Services Technician 2.00 2.00 2.00 2.00 71,789 73,104 73,959 - 73,959
Meter Services Crew Leader 2.00 2.00 2.00 2.00 59,421 38,481 61,548 - 61,548
Meter Services Field Rep.4.00 4.00 4.00 4.00 88,559 92,021 89,727 - 89,727
Meter Services Field Rep- (PT Regular)0.50 0.50 0.50 0.50 10,293 10,606 10,814 - 10,814
Total 10.50 10.50 10.50 0.00 10.50 321,124$ 330,824$ 329,487$ -$ 329,487$
Utility Customer Service Position Totals
Full Time Total 28.50 28.50 27.50 0.00 27.50 905,328$ 940,637$ 942,466$ (24,684)$ 917,782$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
UTILITY CUSTOMER SERVICE FUND TOTALS 28.50 28.50 27.50 0.00 27.50 905,328$ 940,637$ 942,466$ (24,684)$ 917,782$
Fleet Maintenance Fund
Fleet Services Parts Activity Center
Assistant Buyer 1.00 1.00 1.00 1.00 34,831$ 36,229$ 37,125$ -$ 37,125$
Warehouse Assistant 1.00 1.00 1.00 1.00 28,699 30,138 30,889 - 30,889
Total 2.00 2.00 2.00 0.00 2.00 63,530$ 66,367$ 68,014$ -$ 68,014$
Fleet Services Admin. Activity Center
Fleet Services Superintendent 1.00 1.00 1.00 1.00 71,832$ 73,268$ 73,429$ -$ 73,429$
Shop Foreman 1.00 1.00 1.00 1.00 44,676 46,470 47,867 - 47,867
Mechanic 10.00 10.00 10.00 10.00 349,732 358,804 367,872 - 367,872
Customer Service Rep.1.00 1.00 1.00 1.00 28,136 29,534 30,263 - 30,263
Total 13.00 13.00 13.00 0.00 13.00 494,376$ 508,076$ 489,168$ -$ 489,168$
Fleet Maintenance Fund Position Totals
Full Time Total 15.00 15.00 15.00 0.00 15.00 557,906$ 574,443$ 557,182$ -$ 557,182$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
FLEET MAINTENANCE FUND TOTALS 15.00 15.00 15.00 0.00 15.00 557,906$ 574,443$ 557,182$ -$ 557,182$
Drainage Utility Fund
Engineering Division
Drainage Inspector 0.00 1.00 1.00 1.00 -$ 45,823$ 45,698$ -$ 45,698$
Total 0.00 1.00 1.00 0.00 1.00 -$ 45,823$ 45,698$ -$ 45,698$
Drainage Division
Foreman 0.00 1.00 1.00 1.00 2.00 -$ 50,495$ 50,495$ 68,801$ 119,296$
Crew Leader 0.00 1.00 1.00 1.00 - 37,480 38,794 - 38,794
Equipment Operator 0.00 7.00 7.00 7.00 - 188,011 201,513 - 201,513
GIS Technician 0.00 1.00 1.00 1.00 - 35,812 37,250 - 37,250
Light Equipment Operator 0.00 3.00 3.00 3.00 - 74,668 76,311 - 76,311
Total 0.00 13.00 13.00 1.00 14.00 -$ 386,466$ 404,363$ 68,801$ 473,164$
Drainage Utility Fund Position Totals
Full Time Total 0.00 14.00 14.00 1.00 15.00 -$ 432,289$ 450,061$ 68,801$ 518,862$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 -$ -$ -$ -$ -$
DRAINAGE UTILITY FUND TOTALS 0.00 14.00 14.00 1.00 15.00 -$ 432,289$ 450,061$ 68,801$ 518,862$
Brazos Valley Solid Waste Management Agency Fund
Operations Activity Center
Sanitary Landfill Manager 1.00 1.00 0.00 0.00 73,429$ 73,429$ -$ -$ -$
Landfill Operations Supervisor 1.00 1.00 0.00 0.00 50,390 50,391 - - -
Landfill Crew Leader 2.00 2.00 0.00 0.00 82,406 83,428 - - -
Equipment Operator 10.00 8.00 0.00 0.00 312,978 255,624 - - -
Environmental Compliance Officer 1.00 1.00 0.00 0.00 50,408 58,174 - - -
Spotter 1.00 1.00 0.00 0.00 26,634 25,320 - - -
Secretary/Office Asst./Scale Operator 3.00 3.00 0.00 0.00 74,563 83,324 - - -
Mechanic 2.00 2.00 0.00 0.00 63,259 71,373 - - -
Landfill Grounds worker 1.00 1.00 0.00 0.00 23,568 24,757 - - -
*Temp. Landfill Grounds worker (temp/seasonal)0.00 0.00 0.00 0.00 14,799 - - - -
*Part-time Equip. Operator (temp/seasonal)0.00 0.00 0.00 0.00 14,799 - - - -
*Field Service Person (temp/seasonal)0.00 0.00 0.00 0.00 14,799 - - - -
Waste Screener 1.00 1.00 0.00 0.00 31,431 32,683 - - -
Total 23.00 21.00 0.00 0.00 0.00 833,463$ 758,503$ -$ -$ -$
Administration Activity Center
Asst Dir Public Works/BVSWMA 0.00 0.00 0.00 0.00 - - -$ -$ -
BVSWMA Program Coordinator 1.00 1.00 0.00 0.00 54,048 55,128 - - -
*BVSWMA Intern (temp/seasonal)0.00 0.00 0.00 0.00 14,573 - - - -
Total 1.00 1.00 0.00 0.00 0.00 68,621$ 55,128$ -$ -$ -$
BVSWMA Fund Position Totals
Full Time Total 24.00 22.00 0.00 0.00 0.00 843,114$ 813,631$ -$ -$ -$
*Temp/Seasonal Total 0.00 0.00 0.00 0.00 0.00 58,970$ -$ -$ -$ -$
BVSWMA FUND TOTALS 24.00 22.00 0.00 0.00 0.00 902,084$ 813,631$ -$ -$ -$
All Funds Full-time Total 872.50 857.50 826.00 11.00 837.00 40,878,760$ 39,424,353$ 39,316,351$ 409,794$ 39,726,145$
ALL FUNDS TOTAL 935.50 916.25 883.75 11.00 894.75 42,195,256$ 40,544,984$ 40,391,460$ 409,794$ 40,801,254$
* Temporary / Seasonal Position C-11 Personnel
Description FY07 Actual FY08 Actual FY09 Actual FY10 Actual FY11 Actual
FY12 Revised
Budget
FY12 Year-End
Estimate
FY13 Approved
Budget
General Fund Revenues
Current taxes 7,580,859 8,554,331 9,459,010 11,068,594 12,271,788 13,520,371 13,520,371 13,926,828
Delinquent taxes 70,432 51,408 68,757 58,032 49,933 65,000 65,000 65,000
Penalty and interest 46,649 46,250 43,843 46,281 43,375 42,000 42,000 42,000
Ad Valorem Taxes 7,697,940$ 8,651,989$ 9,571,610$ 11,172,907$ 12,365,096$ 13,627,371$ 13,627,371$ 14,033,828$
Local Sales Tax 18,068,595 19,824,512 19,436,672 19,328,577 20,291,966 20,350,000 21,300,000 21,726,000
Local Sales Tax 18,068,595$ 19,824,512$ 19,436,672$ 19,328,577$ 20,291,966$ 20,350,000$ 21,300,000$ 21,726,000$
Mixed drink tax 371,758 419,067 435,034 422,426 521,381 315,000 361,540 365,156
Natural gas franchise taxes 396,620 442,205 477,833 475,280 386,791 383,800 383,800 387,638
Telecable franchise taxes 724,901 830,216 1,003,111 1,100,979 1,086,319 1,050,000 1,050,000 1,060,500
Telephone franchise taxes 796,149 756,412 661,884 584,159 556,849 541,500 541,500 541,500
Oil & gas franchise taxes - 41,567 43,755 35,131 33,823 34,000 34,000 34,340
Use of streets 13,525 20,379 31,035 15,353 20,566 18,000 18,000 18,180
BTU Franchise Taxes - - - - 69,480 80,000 80,000 80,000
Mixed Drink & Franchise 2,302,954$ 2,509,846$ 2,652,652$ 2,633,328$ 2,675,209$ 2,422,300$ 2,468,840$ 2,487,314$
Mixed drink 28,035 27,682 34,055 32,923 34,423 33,000 33,000 33,990
Bldg contractors license 19,830 17,933 18,194 17,076 17,822 16,500 16,500 16,995
Electrical licenses 3,750 2,550 2,650 3,386 5,004 5,000 5,000 5,150
Taxi licenses - - - - - - - -
Itinerant vendor licenses 115 312 462 613 450 500 500 515
Irrigation licenses 700 950 1,000 1,112 1,036 900 900 927
Mechanical licenses 2,950 2,250 2,346 3,328 3,782 3,600 3,600 3,708
Plumbing licenses 2,200 2,050 2,150 100 - - - -
Grave Openers - - - - 100 100 100 103
Ambulance licenses 1,550 830 825 1,775 1,000 1,000 1,000 1,030
Wrecker licenses 5,875 7,280 8,585 7,705 8,745 7,000 7,000 7,210
Builders permits 771,350 716,576 578,988 543,352 592,070 550,000 820,000 566,500
Electrical permits 81,276 93,905 55,454 58,743 55,001 48,925 66,000 50,393
Plumbing permits 119,941 124,355 92,542 82,411 99,687 77,250 111,000 79,568
Mechanical permits 61,229 65,980 56,220 58,066 71,092 61,800 125,000 63,654
Rental Registration Fees - - 63,194 60,525 71,021 72,100 72,100 74,263
Street cut permits - - - - -
Irrigation permits 10,320 10,320 8,800 11,060 9,240 7,725 7,725 7,957
Child safety programs 81,954 81,805 81,511 82,136 84,515 83,430 83,430 85,933
Bicycle permits - - - -
Livestock 30 125 175 35 - 36 36 37
Licenses and Permits 1,191,105$ 1,154,903$ 1,007,151$ 964,345$ 1,054,988$ 968,866$ 1,352,891$ 997,932$
General government grants 350,229 136,689 182 147,366 156,820 - 24,242 -
Fiscal Grants - - 3,860 - - - - -
Public Works Grants - - 7,792 - - - - -
Federal Parks grants - - - 7,000 - - - -
Federal Police grants 28,899 69,731 6,089 33,835 24,372 - - -
Planning grants - - - - 8,000 - - -
Federal Fire grants - - 80,676 257,367 56,643 - 8,560 -
State Parks grants - - 278,417 (914) 340 - - -
State Police grants - - - - - - - -
State Fire department 185,077 251,894 319,936 176,305 176,305 176,305 176,305 176,305
Police grants - - - - - 13,352 - -
Reimbursed costs 23,147 39,386 106,926 71,395 91,055 40,000 40,000 40,000
Fiscal Reimb Costs - - - - 60,177 25,000 25,000 25,000
Other 17,000 - - - - - - -
Intergovernmental Revenue 604,352$ 497,700$ 803,878$ 692,354$ 573,712$ 254,657$ 274,107$ 241,305$
Concessions 70,834 100,933 118,110 119,991 - - - -
Non-taxable - - - 6,503 - - - -
Adamson pool revenues 159,315 171,601 154,253 198,830 - - - -
Cs jr high natatorium 7,364 4,628 7,409 6,635 - - - -
Southwood pool revenues 79,874 91,140 88,254 84,192 - - - -
Thomas pool revenues 21,781 30,787 36,720 31,514 - - - -
Swimming 91,456 116,651 116,429 105,669 - - - -
Tennis program 34,637 39,099 30,796 19,954 - - - -
Misc sports instruction 5,333 6,404 4,886 6,124 - - - -
Sports programs 284,209 286,683 306,231 313,396 - - - -
Tournament Fees 141,420 70,796 64,307 204,164 76,814 55,000 55,000 75,000
Post Burial Fees - - - - - - - 50,000
WPC ticket sales (nt)3,820 - 1,367 7,562 4,463 2,000 2,000 9,000
Reimbursed expenses 17,637 7,365 27,575 5,094 25,750 18,000 18,000 8,800
Senior services programs 220 285 240 160 - - - -
Heritage programs - - - 4,305 4,594 2,500 2,500 5,000
Teen center admissions 320 - - 374 - - - -
Teen center memberships 1,360 1,860 2,410 1,884 - - - -
Miscellaneous - - - - - - - -
Lincoln center passes 21,525 17,583 21,758 15,480 - - - -
Revenue for Major Funds
D-1 Revenue History and Budget Estimates
Description FY07 Actual FY08 Actual FY09 Actual FY10 Actual FY11 Actual
FY12 Revised
Budget
FY12 Year-End
Estimate
FY13 Approved
Budget
Revenue for Major Funds
Other parks revenue (nt)23,576 4,777 7,341 9,085 - - - -
Misc parks revenue 12,344 12,036 18,019 2,160 310 3,000 3,000 4,000
Parks and Recreation 977,024$ 962,628$ 1,006,105$ 1,143,076$ 111,931$ 80,500$ 80,500$ 151,800$
Fingerprinting 6,684 6,362 7,924 6,822 6,326 5,610 5,610 5,722
Police reports 9,706 10,114 12,673 9,681 13,966 14,790 14,790 15,086
Records checks 354 382 320 344 581 510 510 520
Arrest fees 104,030 110,185 107,323 128,999 120,000 117,300 117,300 119,646
Warrant service fees - - - - - - - -
Escort services 27,725 28,316 28,394 28,846 34,755 30,600 30,600 31,212
False alarms 14,235 15,925 11,325 11,025 11,725 7,650 7,650 7,803
Credit Card Convenience 249 150 150 153
Restitution 7,808 810 - 28 1,628 1,428 1,428 1,457
Other 320,677 337,143 302,448 305,353 207,961 131,869 131,869 131,869
Police Department 491,217$ 509,237$ 470,407$ 491,098$ 397,191$ 309,907$ 309,907$ 313,468$
EMS transport (ambulance)421,894 198,070 306,946 283,949 218,595 255,000 255,000 260,100
EMS transport - NRS 405,704 602,521 580,492 38,483 2,133 1,530 1,530 1,561
EMS Transport - Emergicon - - 3,712 1,356,971 1,306,168 1,428,000 1,428,000 1,456,560
EMS Athletic Standbys - 500 400 2,800 2,275 689 689 703
Other EMS standbys 713 - - - - - - -
EMS reports 269 82 54 39 7 10 10 10
Hazard materials response 4,231 - 31,011 - - - - -
Fire inspection fees - - - - - - - -
Auto hood test 630 1,050 800 550 1,400 1,479 1,479 1,509
Auto fire alarm 431 4,246 7,890 3,113 8,761 5,100 5,100 5,202
Day care centers 360 640 927 850 850 816 816 832
Foster homes 300 300 405 630 540 510 510 520
Health care facilities 200 100 300 600 1,200 1,224 1,224 1,248
Nursing homes 100 550 300 150 150 153 153 157
Fire sprinkler/standpipe 8,557 8,262 11,585 4,236 14,400 8,160 8,160 8,323
Natural gas system 4 - - - - - - -
Fuel line leak - 100 - 600 7,000 1,224 1,224 1,248
Fuel tank leak - - - - - - - -
Administration fee 1,320 960 720 360 480 255 255 260
Mowing charges 3,126 2,036 1,703 535 5,316 5,100 5,100 5,202
Restitution - 388 202,121 5,222 36,770 6,120 93,620 6,242
Fire Reports 4 - - 44 - - - -
Other - 885 - - - 48,400 48,400 48,400
Fire Department 847,842$ 820,690$ 1,149,366$ 1,699,132$ 1,606,045$ 1,763,770$ 1,851,270$ 1,798,077$
Accident Fees 3 - (5) (5) - - - -
General admin fees 55,714 44,875 46,510 65,200 54,248 53,040 53,040 54,101
Notary Fees 342 125 125 128
Expungement Fee 30 30 30 31
Court dismissal fees 7,730 12,410 17,680 26,100 22,330 20,400 20,400 20,808
Time pmt fee/unreserved 34,993 34,158 29,491 32,270 31,573 30,600 30,600 31,212
City omni 22,335 22,989 22,994 23,663 20,907 19,380 19,380 19,768
Warrant service fees 157,306 146,367 131,625 146,372 136,229 122,400 122,400 124,848
FTA Warrant service fees 1,478 1,200 1,200 1,224
General admin fees 1,627 1,278 1,210 1,320 1,455 1,326 1,326 1,353
Credit Card Convenience 15,022 8,000 8,000 8,160
Judicial/Courts 279,707$ 262,077$ 249,505$ 294,921$ 283,614$ 256,501$ 256,501$ 261,631$
Lot mowing - - - - -
Miscellaneous charges 25,175 19,773 17,576 12,945 11,160 9,180 9,180 9,364
Filing fees 134,977 135,856 78,973 199,966 295,441 295,800 295,800 301,716
Zoning letters 1,711 1,198 640 1,200 (19) - - -
Misc planning charges 2,828 6,097 3,985 2,235 3,066 2,805 2,805 2,861
O & G pipeline admin fees 4,880 42,312 5,725 9,202 8,600 8,600 8,600 8,772
Maps/plans/ordinances 490 330 279 244 72 20 20 20
Misc engineering charges 2,177 1,679 6,747 1,757 - - - -
Miscellaneous - - - - 501 500 500 510
Development Services 172,238$ 207,245$ 113,925$ 227,549$ 318,821$ 316,905$ 316,905$ 323,243$
Certificate searches 31,344 30,599 34,245 34,957 33,554 30,600 30,600 31,212
Preservation fee - - - - - - - -
Xerox/repro charges 222 520 1,712 2,217 749 918 918 936
Postage/Certificate Mail - - - 109 287 205 205 210
Notary Fees - - - - 45 51 51 52
CSO Miscellaneous - - - - 172 153 153 156
General Government 31,566$ 31,119$ 35,957$ 37,283$ 34,807$ 31,927$ 31,927$ 32,566$
Charges for Services 1,822,571$ 1,830,368$ 2,019,160$ 2,749,983$ 2,640,478$ 2,679,010$ 2,766,510$ 2,728,985$
Child safety seat 43,906 44,626 30,600 41,778 38,729 40,800 40,800 41,616
D-2 Revenue History and Budget Estimates
Description FY07 Actual FY08 Actual FY09 Actual FY10 Actual FY11 Actual
FY12 Revised
Budget
FY12 Year-End
Estimate
FY13 Approved
Budget
Revenue for Major Funds
Child Safety Fund - - - - 13,495 6,000 6,000 6,120
City parking fines 1,038 316 1,194 3,364 680 765 765 780
Civil parking fines 2,917 4,612 3,267 2,073 1,455 1,224 1,224 1,248
City pedestrian fines - - - - - - - -
Traffic fines 39,974 41,243 35,676 44,672 40,611 37,740 37,740 38,495
Other mun court fines 3,168,653 3,322,030 3,204,096 3,353,090 3,378,615 3,315,000 3,315,000 3,381,300
Misc fines and penalties - - - 175 860 - - -
Forfeited deposits - - - - - - - -
Fines and Forfeits 3,256,488$ 3,412,827$ 3,274,833$ 3,445,152$ 3,474,445$ 3,401,529$ 3,401,529$ 3,469,560$
Bank account interest - - - - - - - -
Interest on investments 604,901 458,641 208,072 98,191 86,462 65,852 65,852 66,510
Realized gain/loss 398 25,269 74 696 1,186 1,164 1,164 1,176
Net Inc/Dec in FMV 92,113 10,939 - (43,798) - - - -
Other - 753 - - - - - -
Investment Income 697,412$ 495,602$ 208,146$ 55,089$ 87,648$ 67,016$ 67,016$ 67,686$
Capital imprvmnts assmnts - 914 - - - - - -
Ballfield rentals 32,583 29,153 35,480 38,255 55,075 45,900 45,900 50,000
Lincoln rentals 13,148 16,382 14,572 16,783 - - - -
Park pavilion rentals 23,460 27,703 32,558 35,500 36,525 34,680 34,680 28,000
Teen center rentals 938 725 350 2,765 - - - -
Mineral royalty interests 3,700 1,836 513 - 1,801 1,800 1,800 1,836
Conference center rentals - - - - - - - -
Conf ctr rent (taxable)9,494 10,691 5,228 4,225 - - - -
Conf Ctr rent (nontaxable)128,165 132,539 134,590 151,209 - - - -
WPC amphitheatre 3,000 5,096 16,320 10,346 13,717 12,240 12,240 6,000
Equip rental (nontaxable)- - - - - - - 1,000
Misc rents and royalties 46,738 54,880 53,049 53,392 52,749 45,900 45,900 46,818
Police 7,199 5,001 4,841 3,326 1,975 275 275 281
Fire - 2,000 70 - 5,000 5,000 5,000 5,100
Parks and recreation 7,906 1,545 1,254 540 11,520 - - -
Library 16,500 16,500 16,500 11,500 15,500 10,000 10,000 13,200
Miscellaneous - - 60 - - - - -
Damage reimbursement 266 426 - - - - - -
Animal control services 11,400 - - - - - - -
Fire 20,231 23,789 24,424 103,396 14,600 15,000 15,000 15,300
Maintenance Reimb 1,014 1,100 1,100 1,122
Other reimbursed expenses (13,824) - - - 14,857 15,000 15,000 15,300
Other misc revenue 215 817 6 - 1 - -
Cash over/short 400 (297) 1,105 (2,511) 3,829 - -
Collection service fees 1,401 889 615 445 649 400 400 408
Municipal court 120,749 116,082 105,486 135,494 128,550 100,000 100,000 102,000
Sale of abandoned proprty - - - - - - - -
Sale of scrap 13,851 2,455 3,090 7,928 3,454 2,500 2,500 2,550
Other 72,411 32,555 58,722 63,784 44,004 30,000 30,000 30,600
Other misc rev/taxable - - - - - - - -
Other misc rev/nontaxable 7,000 7,000 21,429 20,000 23,388 43,000 43,000 43,860
Thoroughfare rehab fund - - - - - - - -
Police Seizure fund - - - - - - - -
General fund (contra)- - - - - - - -
Community development 9,868 8,200 16,624 13,800 10,705 - -
Red Light Camera Fund - 28,233 - - - -
Utility Billing 33,000 - -
General Govt. Proj. fund 32,000 - - - - -
Sale of gen fixed assets 11,080 13,621 5,606 5,615 8,690 - -
Miscellaneous 579,879$ 538,735$ 552,492$ 675,792$ 480,603$ 362,795$ 362,795$ 363,375$
Electric 6,556,620 7,641,082 8,244,343 8,909,891 7,309,891 6,809,891 6,809,891 5,809,891
Water 1,039,600 1,107,238 1,109,573 1,408,505 1,295,000 1,333,850 1,333,850 1,374,000
Sewer 1,021,900 1,092,115 1,125,885 1,219,722 1,171,400 1,206,542 1,206,542 1,243,000
Solid Waste collection 409,000 463,000 487,000 716,644 702,208 709,987 709,987 722,034
Utility Transfers to General Fund 9,027,120$ 10,303,435$ 10,966,801$ 12,254,762$ 10,478,499$ 10,060,270$ 10,060,270$ 9,148,925$
General Fund Total $ 46,225,440 $ 50,182,545 $ 51,499,500 $ 55,115,362 $ 54,234,575 $ 54,274,314 $ 55,761,829 $ 55,416,710
Recreation Fund Revenues
Sports - - - - 273,410 358,663 358,663 326,600
Aquatics - - - - 510,065 467,669 467,669 535,300
Concessions - - - - 140,005 - - -
Instruction - - - - 141,309 96,654 96,654 80,000
SW Center/Lincoln Center - - - - 75,197 51,780 51,780 87,200
Conference Center - - - - 151,045 222,850 222,850 -
Interest - - - - 1,000 400 400 -
Grants 9,890 - - -
Rec Fund Total -$ -$ -$ -$ 1,301,921$ 1,198,016$ 1,198,016$ 1,029,100$
D-3 Revenue History and Budget Estimates
Description FY07 Actual FY08 Actual FY09 Actual FY10 Actual FY11 Actual
FY12 Revised
Budget
FY12 Year-End
Estimate
FY13 Approved
Budget
Revenue for Major Funds
Hotel Tax Fund Revenues
Hotel/motel tax revenue 2,980,250 3,585,512 3,574,649 3,416,685 3,558,042 3,372,680 3,700,000 3,811,000
Penalty and interest - - - 28 - - - -
State Gov't: Parks Projects - - - - 249,243 - - -
Interest on investments 246,468 263,489 12,683 24,767 23,147 28,000 23,000 23,000
Realized gain/loss 136 13,111 16 206 330 - - -
Net Inc/Dec in FMV 46,487 7,454 - - (5,676) - - -
Hist pres proj revenue 500 2,025 - - - - - -
Other - - - - - - - -
Hotel Tax Fund Total 3,273,841$ 3,871,591$ 3,587,348$ 3,441,686$ 3,825,086$ 3,400,680$ 3,723,000$ 3,834,000$
Debt Service Fund Revenues
Current taxes 9,896,134 10,917,976 12,001,683 12,064,837 11,864,300 11,523,526 11,523,526 11,591,371
Delinquent taxes 78,354 46,365 85,729 73,859 60,597 58,260 58,260 58,280
Penalty and interest 56,265 48,099 51,325 52,917 43,380 41,740 41,740 41,720
Interest on investments 246,286 284,105 111,370 50,259 34,555 45,000 45,000 50,000
Realized gain/loss 305 9,344 1,102 250 597 - - -
Net Inc/Dec in FMV 27,757 3,658 - - (4,700) - - -
Accrued bond interest 39,503 53,637 - 1,317 23,687 - - -
Proceeds/Long Term Debt - - - 4,265,000 11,250,000 - - -
Premiums on Bonds Sold - - - 75,183 1,172,234 - - -
Wolf Pen Creek TIF Fund *1,078,776 1,042,475 - - - - - -
Electric Fund *376,014 - - - - - - -
Wastewater Fund *318,656 - - - - - - -
Ngate Parking Garage Fund *- - (285,548) - - - - -
Equipment replacement *551,625 379,688 180,350 - - - - -
Convention Center Fund*- - - - - 423,320 423,320 -
Hotel Tax Fund*- - - 223,615 222,519 2,497,997 2,497,997 -
BVSWMA, Inc*- - - - - - - -
Other 10,628,648 - - 30 2,939 - - -
Debt Service Fund Total 23,298,321$ 12,785,347$ 12,146,011$ 16,807,267$ 24,670,108$ 14,589,843$ 14,589,843$ 11,741,371$
* Transfers in from other funds
Electric Fund Revenues
Residential/taxable 36,779,268 42,727,931 46,465,656 51,954,211 57,985,006 56,400,500 54,118,657 55,560,390
Commer-industrial/taxable 21,468,912 24,374,504 25,289,099 27,280,846 30,288,034 30,308,370 29,831,500 30,698,640
Comm-ind sales/nontaxable 6,783,500 7,909,696 8,628,692 9,536,882 10,347,903 10,384,130 10,049,584 10,413,770
Security lights 82,774 92,328 90,758 98,581 95,397 98,000 95,707 97,620
Other electric sales 40,100 30,830 25,500 28,210 21,315 28,000 25,792 26,310
Electric property rental 20,783 20,783 - - - - - -
Pole Contact and Use 9,110 - 189,926 193,146 (27,823) 212,000 168,228 171,590
Forf/discounts/penalties 1,177,828 1,296,292 1,386,323 1,440,802 1,613,399 1,545,000 1,500,460 1,530,470
Connect fees 235,765 248,215 231,690 220,540 225,086 243,000 223,902 228,380
Misc operating revenues 38,388 72,520 126,060 182,124 192,780 190,000 181,606 185,240
Interest on investments 653,687 451,283 278,399 89,484 41,206 90,500 40,000 40,000
Realized gain/(loss) 305 25,152 124 770 655 - - -
Net Incr/Decr in FMV 98,917 14,921 - - (18,314) - - -
Reimbursed Exp/UG Const - - - - 886,953 - - -
Street lighting - - - - - - - -
Damage reimbursement 15,186 17,953 20,478 5,765 - 5,000 - -
Other reimbursed expenses 132,331 156,125 255,153 26,434 101,421 4,000 17,423 18,000
Customers/taxable - - - - - - - -
Cash over/short (353) (254) (357) (0) (32) - - -
Collection service fees 7,151 7,988 8,276 9,644 8,795 10,000 9,272 9,000
Mineral royalty interest 473 199 43 - 37 - - -
Sale of scrap 11,030 3,404 25,036 41,922 30,633 32,000 28,023 30,000
Gain on sale of property - - 127,440 (15,823) - - -
Misc nonoperating revenue 30,104 40,892 10,740 7,907 5,401 20,000 25,882 20,000
Other revenue - - - - - - - -
General Fund - - 40,000 - 40,000 40,000 40,000 40,000
Other Misc Revenue - 55 - 136 784 - - -
Transfers In: Equipment Replacement - - 164,408 - - - - -
Transfers In General Gov't Fund - - - - - - - -
Transfers In: Economic Development Fun - - - - 77,386 250,000 250,000 -
Intergovernmental Revenue: Grants - - 18,941 - - - - -
Other Transfers In - Gen'l Gov't Projects - - - - - 763,286 763,286 -
Electric Fund Total 67,585,260$ 77,490,817$ 83,254,945$ 91,244,844$ 101,900,199$ 100,623,786$ 97,369,322$ 99,069,410$
Water Fund Revenues
Residential 7,240,159 8,667,800 10,473,028 9,361,705 10,210,875 8,081,000 8,633,956 8,337,650
Commercial 2,017,945 2,593,545 3,408,045 2,950,130 6,632,105 5,214,000 5,662,642 5,370,580
Connect fees 83,996 82,490 74,130 71,680 74,035 75,000 75,000 80,000
Water taps 577,798 412,900 242,472 247,140 208,076 253,000 255,000 260,000
Misc operating revenues 134,702 2,610 1,700 2,215 3,265 2,000 - -
Interest on investments 150,007 230,729 162,528 73,182 43,358 75,000 40,000 40,000
Realized gain/(loss) 88 11,705 86 387 731 - - -
Net Incr/Decr in FMV - 7,414 - - (7,624) - - -
Damage reimbursement 40,801 28,859 - - - - - -
Subrogation recovered - 3,287 27,582 (163) - - - -
D-4 Revenue History and Budget Estimates
Description FY07 Actual FY08 Actual FY09 Actual FY10 Actual FY11 Actual
FY12 Revised
Budget
FY12 Year-End
Estimate
FY13 Approved
Budget
Revenue for Major Funds
Other reimbursed expenses - 55,607 13,084 - 15,175 - - -
Developers - - - - - - -
Land Rentals/Leases - 20,000 28,269 31,269 19,269 25,000 20,000 22,000
Sale of Scrap - 34,795 8,090 28,486 21,353 15,000 20,000 20,000
Gain on sale of property - - - 15,763 20,500 -
Misc nonoperating revenue 10,778 294 - 10,800 19,180 -
Other revenue - - - 49 2,543 -
General Fund - - 40,000 - 40,000 40,000 40,000 40,000
Other Transfers In / Equipment Replacem - - 127,880 - - -
Water Fund Total 10,256,274$ 12,152,034$ 14,606,894$ 12,792,643$ 17,302,841$ 13,780,000$ 14,746,598$ 14,170,230$
Wastewater Fund Revenues
Residential 8,370,414 8,966,761 9,515,950 9,424,604 10,322,129 10,406,594 10,503,033 11,112,980
Commercial 1,913,339 2,004,960 1,962,868 1,892,613 2,083,072 2,110,257 2,132,713 2,250,336
Sewer taps 237,080 197,965 203,055 173,560 142,815 160,000 176,600 175,000
Misc operating revenues (17,738) 6,719 7,152 - 25,175 5,000 - -
Interest on investments 239,756 248,558 156,881 64,686 34,963 52,000 35,000 35,000
Realized gain/(loss) 118 12,575 80 339 522 - - -
Net Incr/Decr in FMV 63,292 7,554 - - (8,067) - - -
Subrogation recovered 2,986 - - - - - - -
Other reimbursed expenses - - - - 100 1,000 - -
Developers - - - - - - - -
Sale of scrap - - 128 1,550 645 - - -
Gain on sale of property - - - 23,183 20,100 - - -
Misc nonoperating revenue 18,804 7,711 80 5,818 1,665 - - -
Other revenue 6,968 - - - 18,563 - 1,000 1,000
General Fund - - 40,000 - 40,000 40,000 40,000 40,000
Other Transfers In / Equipment Replacem - - 605,314 - - - - -
Wastewater Fund Total 10,835,019$ 11,452,803$ 12,491,508$ 11,586,353$ 12,681,682$ 12,774,851$ 12,888,346$ 13,614,316$
Sanitation Fund Revenues
Residential/taxable 4,094,400 4,312,679 4,549,527 4,671,826 4,702,103 4,829,280 4,829,442 4,901,884
Residential sales/nontax 17,930 18,592 20,806 21,469 30,740 31,559 34,238 34,752
Commercial/taxable 1,930,969 2,010,993 1,961,770 1,858,658 2,009,264 1,967,496 1,947,832 1,967,310
Commercial/nontaxable 300,923 314,591 323,801 311,689 335,491 314,488 347,546 351,021
State surcharge/taxable 3,505 2,797 1,667 1,771 1,463 1,600 1,600 1,624
State surcharge/nontax 4 3 - 7 13 - - -
Dead animal pickup - - - - - - - -
Rolloff rental/taxable 21,379 20,534 18,628 17,355 15,631 14,000 17,370 17,630
Rolloff rental/nontaxable 1,796 1,554 1,966 1,275 1,663 1,600 1,450 1,472
Misc fees for servcs/tax 11,304 12,341 17,489 23,448 17,811 21,000 20,300 20,605
Misc fees for servcs/ntax 498 999 1,094 1,904 2,068 2,400 3,000 3,045
Dumpster sales 74 30 - - - - - -
Other operating: recycling 64,584 86,452 46,462 48,182 17,216 46,000 12,000 12,180
Misc operating revenues - - - - - - - -
BVSWMA payment for debt service - - - 212,352 395,535 399,235 399,235 397,710
Interest on investments 9,427 15,315 59,450 64,052 5,854 12,000 6,000 6,060
Realized gain/(loss) 1 846 99 189 87 - - -
Net Incr/Decr in FMV 1,353 349 - - - - - -
Other reimbursed expenses 2,280 85 - - - - - -
State Grants - - 17,792 - 3,746 10,700 9,719 -
Collection service fees 2,061 2,184 2,065 1,472 1,602 1,000 1,000 1,000
Sale of scrap - - 6,657 - - - - -
Gain on Sale of Property - (632) - (25,394) 11,850 - - -
Misc nonoperating revenue 4,509 (27) 3,940 175,000 (40) - - -
Other revenue - - - - - - -
Other Misc Revenue (37,737)- - - - - -
Sanitation Fund Total 6,429,259$ 6,799,685$ 7,033,213$ 7,385,255$ 7,552,097$ 7,652,358$ 7,630,732$ 7,716,293$
Drainage Fund Revenues
Other reimbursed expenses - 6,680 - - 13,473 13,473 -
Residential 956,378 1,001,871 1,480,027 1,529,287 1,535,706 1,584,060 1,564,588 1,611,540
Commercial 243,187 251,370 313,147 365,976 382,436 392,140 386,242 397,860
Interest on investments 227,207 120,152 58,652 24,372 13,931 8,100 10,000 10,000
Realized gain/loss - 6,025 25 159 223 - - -
Net Incr/Decr in FMV - 2,895 (1,850) (9,616) (2,936) - - -
Other - 648 - - - -
Drainage Fund Total 1,426,772$ 1,389,641$ 1,850,002$ 1,910,178$ 1,929,360$ 1,997,773$ 1,974,303$ 2,019,400$
Major Funds Revenue Total 169,330,186$ 176,124,462$ 186,469,421$ 200,283,588$ 226,699,790$ 265,763,951$ 308,449,327$ 308,709,339$
D-5 Revenue History and Budget Estimates
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, 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.
11th Edition College Station City Charter Amended 11042008 Page 2
E-1 Budget Provisions Stated in Charter
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. 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 the City Manager
and distributed by him, 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. 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) working 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.
11th Edition College Station City Charter Amended 11042008 Page 3
E-2 Budget Provisions Stated in Charter
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, he shall report to the City
Council without delay, indicating the estimated amount of the deficit, any remedial action taken by him and
his 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.
11th Edition College Station City Charter Amended 11042008 Page 4
E-3 Budget Provisions Stated in Charter
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 2012)
Date incorporated:October, 1938
Date first charter adopted:October, 1938
Date present charter adopted:May, 1992
Date of last charter amendment:November, 2008
Form of government:Council-Manager
Elections:
Number of registered voters in last municipal election: 43,371
Number of votes cast in last municipal election: 6,175
Percentage of registered voters voting in last
municipal election: 14.24%
Miles of streets
Centerline Miles (CoCS, TXDoT, TAMU, Private & County) 481.5
Centerline Miles maintained by City 298.5
Miles of Sanitary Sewer Line:324 linear miles
Fire Protection
Number of stations: 6*
Number of full-time employees: 139
Police Protection
Number of full-time employees: 188
Number of patrol units: 33
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
* The City plans to open Fire Station #6 in Fall of 2012
Area in Square Miles
G-1 Miscellaneous Statistical Data
City of College Station
Population and Demographic Estimates
Census 2012 * 97,462
Count 2010 93,583
2000 67,890
1990 52,456
1980 37,296
1970 17,676
1960 11,396
1950 7,925
Sex and Age
Male 51.9%
Female 48.1%
Under 5 years ##4.7%
5 to 9 years ##4.2%
10 to 14 years ##3.6%
15 to 19 years ##16.8%
20 to 24 years ##31.9%
25 to 34 years ##15.2%
35 to 44 years ##7.6%
45 to 54 years ##6.6%
55 to 59 years ##2.3%
60 to 64 years ##2.4%
65 to 74 years ##2.7%
75 to 84 years ##1.3%y %
85 years and older ##0.7%
Median Age 22.6
Race
White ##67.7%
Black or African American ##6.2%
Hispanic or Latino ##14.6%
American Indian and Alaska Native ##0.2%
Asian ##9.6%
Native Hawaiian and Other Pacific Islander ##0.1%
Some other race 52 0.3%
Two or more races ##1.5%
Source for Above: Source: 2010 U.S. Census Bureau
* Estimate based upon Certificates of Occupancies. Source: City of College Station, Department of Planning and
Development Services as of September 2012.
G 2 Miscellaneouse Statistical Data
(as of September 2012)
TOTAL NUMBER NUMBER PERCENT
YEAR LABOR FORCE EMPLOYED UNEMPLOYED UNEMPLOYED
2002 31,941 31,315 626 2.0
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 46,545 44,050 2,495 5.4
Primary Labor Force for College Station
2002 ‐ 2012
3.0
4.0
5.0
6.0
7.0
30,000
35,000
40,000
45,000
50,000
Source: Texas Workforce Commission
*2012 represents labor force and employment through September.
**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
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
Total Labor Force % Unemployed
G 3 Miscellaneouse 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 ##45.6%
Service occupations ##16.3%
Sales and office occupations ##25.9%
Construction, extraction, maintenance and repair occupations ##6.3%
Production, transportation, and material moving occupations ##5.9%
Source: U.S. Census Bureau, 2008-2010 American Community Survey 3-year Estimate
Income and Benefits for College Station
(in 2010 Inflation-Adjusted Dollars)
Households
Less than $10,000 ##25.2%
$10,000 to $14,999 ##7.2%
$15,000 to $24,999 ##11.4%
$25,000 to $34,999 ##7.7%
$35,000 to $49,999 ##10.4%
$50,000 to $74,999 ##12.8%
$75,000 to $99,999 ##9.1%
$100,000 to $149,999 ##8.1%
$150,000 to $199,999 ##4.8%
$200,000 or more ##3.3%
Median household income (dollars)$32,297
Mean household income (dollars)$54,467
Families
Less than $10,000 ##11.8%
$10,000 to $14,999 ##3.8%
$15,000 to $24,999 ##6.7%
$25,000 to $34,999 ##6.9%
$35,000 to $49,999 ##10.3%
$50,000 to $74,999 ##17.0%
$75,000 to $99,999 ##14.2%
$100,000 to $149,999 ##14.1%
$150,000 to $199,999 ##9.2%
$200,000 or more ##6.0%
Median household income (dollars)$66,947
Mean household income (dollars)$81,696
Non-family Households
Median household income (dollars)$15,655
Mean household income (dollars)$29,772
Mean travel time to work 17.0 minutes
Source: U.S. Census Bureau, 2008-2010 American Community Survey 3-year Estimate
G 4 Miscellaneouse Statistical Data
UNIVERSITY
YEAR ENROLLMENT
2002 45,083
2003 44,813
2004 44,435
2005 44,578
2006 45,380
2007 46,542
2008 48,036
2009 48,787
2010 49 129
Texas A&M University Enrollment
2002 ‐ 2012
40,000
42,000
44,000
46,000
48,000
50,000
52,000
TAMU Enrollment
Established in 1876, Texas A&M
University became the first public higher
education institution in Texas. Today,
more than 50,227 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.
2010 49,129
2011 49,861
2012 50,227
Source: Texas A&M News & Information, TAMU OISP,
G 5 Miscellaneouse Statistical Data
City of College Station
Principal Taxpayers
(as of September 2012)
Percent of
2012 Total Assessed
College Station - Top 10 Taxpayers Type of Business Assessed Valuation Valuation
Post Oak Mall - College Station LLC Retail Mall $57,025,440 0.96%
College Station Hospital LP Medical 56,167,890 0.94%
SHP - The Callaway House Apartments 48,525,670 0.82%
BVP 2818 Place LP Apartments 41,197,320 0.69%
Wal-Mart Real Estate Business Trust Retail 40,765,700 0.69%
SW Meadows Point LP Apartments 40,102,200 0.67%
Woodlands of College Station Apartments 39,816,500 0.67%
Jefferson Enclave LP Apartments 39,607,120 0.67%
JamesPoint Management Housing 39,165,800 0.66%
Weinberg, Isreal & David Alkosser Housing 38,103,080 0.64%
$440,476,720 7.41%
Top 5 Commercial Taxpayers *Type of Business Assessed Valuation Valuation
Post Oak Mall - College Station LLC Retail Mall $57,025,440 0.96%
College Station Hospital LP Medical 56,167,890 0.94%
Wal-Mart Real Estate Business Trust Retail 40,765,700 0.69%
Adam Development Properties LP Retail 30,443,785 0.51%
H-E-B Retail 30,140,860 0.51%
$214,543,675 3.61%
Top 5 Industrial Taxpayers *Type of Business Assessed Valuation Valuation
Dealer Computer Services Inc Retail $30,880,274 0.52%
AT&T Mobility LLC Telecommunications 7,449,190 0.13%
O I Corporation Retail 3,191,790 0.05%
Dallas MTA LP Telecommunications 2,974,170 0.05%
Lawson Properties II LLC Retail 2,834,020 0.05%
$47,329,444 0.80%
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 Miscellaneouse Statistical Data
City of College StationCity of College Station
Construction PermitsConstruction Permits
Last Ten Calendar Years
Residential Commercial
Construction Construction TotalConstructionConstructionTotal
Number Number Number
Year Value Value Valueof Permits of Permits of PermitsYearValueValue Valueof Permits of Permits of Permits
2001 975 101 703 574$313 44 592 967$1 288 146 296 541$2001 975 101,703,574$ 313 44,592,967$ 1,288 146,296,541$
2002 1 207 107 907 265$307 38 926 808$1 514 146 834 073$2002 1,207 107,907,265$ 307 38,926,808$ 1,514 146,834,073$
2003 1 127 138 484 780$315 49 408 634$1 442 187 893 414$2003 1,127 138,484,780$ 315 49,408,634$ 1,442 187,893,414$
2004 985 100 504 006$366 114 543 138$1 351 215 047 144$2004 985 100,504,006$ 366 114,543,138$ 1,351 215,047,144$
2005*1 991 127 265 816$419 31 169 195$2 410 158 435 011$2005 1,991 127,265,816$ 419 31,169,195$ 2,410 158,435,011$
2006 1 048 126 249 768$410 57 162 203$1 458 183 411 971$2006 1,048 126,249,768$ 410 57,162,203$ 1,458 183,411,971$
2007 990 161 466 990$413 74 683 795$1 403 236 150 785$2007 990 161,466,990$ 413 74,683,795$ 1,403 236,150,785$
2008 1 131 164 494 779$346 154 313 994$1 477 318 808 773$2008 1,131 164,494,779$ 346 154,313,994$ 1,477 318,808,773$
2009 792 82 316 558$243 46 947 099$1 035 129 263 657$2009 792 82,316,558$ 243 46,947,099$ 1,035 129,263,657$
2010 860 93 158 066$309 162 053 510$1 169 255 211 576$2010 860 93,158,066$ 309 162,053,510$ 1,169 255,211,576$
2011 971 124 132 135$359 123 779 052$1 330 247 911 187$2011 971 124,132,135$ 359 123,779,052$ 1,330 247,911,187$
$$350,000,000 2,500
$300 000 000$300,000,000
2,000
$250 000 000$250,000,000 $d$200 000 000
1,500 e $ue$200,000,000 aluIssVats $150 000 000 tal mi$150,000,000 1,000 TotPerT# P$100,000,000#$100,000,000
500
$50,000,000 $, ,
$‐0
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 201120012002200320042005200620072008200920102011
Res. Permits Comm. Permits Total Permit Value
* NOTE:
Residential Construction includes: Single family dwellings Duplexes and Apartments as well as residential remodels and additionsResidential Construction includes: Single family dwellings, Duplexes and Apartments as well as residential remodels and additions,
slabs roofs and swimming poolsslabs, roofs, and swimming pools.
Commercial Construction includes: Commercial new construction, slab, remodel, and addition, as well as Hotel/Motel/Inn, demolition, ,, , ,, ,
storage/accessory and sign permits.gygp
* Overall in 2005 residential and commercial construction permits are higher than other years due to an increase in roofing permits 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 CSbecause of a hailstorm in CS.
Source:The City of College Station, Planning and Development Services
G 7 Miscellaneouse Statistical Data
City of College Station
Park and Recreation Facilities
As of July 2012
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
BEE CREEK C
43.5
B D o o 1 4 3 1/4 o
2
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
CARTER’S CROSSING N 7.34 4 U
CASTLEGATE N 8.26 13 D 2 2 O 3P 1/3 1 o
2
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 1/3 o 1/2
GABBARD N 10.67 6 D 1 1 FP 1/3 F F F
GEORGIE K. FITCH N 11.30 5 D 2 1 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 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
LUTHER JONES M 1.80 6 D 1
MERRY OAKS N 4.60 2 D 2 2 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 3 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
G 8 Miscellaneouse Statistical Data
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
SMITH TRACT N 11.80 4 U
SONOMA N 7.16 10 U
SOUTHEAST C 66.68 C U
SOUTHERN OAKS N 14.49 10 D 2 1/3 1 Disc Golf
SOUTHWEST N 9.42 6 U
SOUTHWOOD ATHLETIC C 44.70 B D o o 2 o 2 O23 O 6 O 4 o 544
Batting Cage
SW Center
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 O 9 O 5 835 o Vet Memorial
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 Batting Cage
Lincoln Center &
State Historic
WINDWOOD M 1.37 4 D 2 1
WOLF PEN CREEK C 47.17 C D o o 1 O 1 P 3/4
36
o Amphitheater,
Green Room,
Plaza, Disc Golf
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
** The Arboretum as part of Bee Creek Park is included in the total acreage for Community Parks.
Mini parks are neighborhood parks, and as such, are included in the totals for Neighborhood Parks.
QUANTITY
PARK TYPE
TOTAL
ACREAGE*
7 Mini 12.46
35 Neighborhood 333.60
8 Community 299.31
1 Arboretum** 17.00
1 Regional Nature 515.54
1 Regional Athletic 150.00
52 Total Parks ~ 1,327.91 Acres
Developed Parks: 43 Parks @ 1198.10 Acres
Undeveloped Parks: 9 Parks @ 129.81 Acres
* The Conference Center and both Cemeteries
are not included in acreage totals.
2 Municipal Cemeteries 75 Acres
1 Conference Center 2.3
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 Acres
Community Park Acres per 1,000 3.27 Acres
Based on June 2012 Population Estimate of 96,900
G 9 Miscellaneouse Statistical Data
City of College Station
College Station Utilities Statistics
(as of September 2012)
Utility Funds:
Electric System:
Connected Meters 36,146
Annual System Energy Sales 807,810 MWH
Peak Demand 204 megawatts
Number of Substations 6
Miles of Distribution Lines 450
Overhead 199
Underground 239
Water System:
Water Connections 37,565
Gallons Per Capita Per Day:145 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 402
Average Daily Water Use 11.4 Million Gallons
Sanitation Fund:
Number of Residential Tons Collected 23,748
Number of Commercial Tons Collected 34,608
Recycling Tonnage 1,124
Clean/Green Tonnage 5,243
Landfill size 20 acres at Twin Oaks Landfill
Number of Employees:
Electric 69.5
Water 28
Sewer 49
G 10 Miscellaneouse Statistical Data
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2003*
PRINCIPAL - $4,790,000 AT 3.75% INTEREST
Streets - $973,000; Traffic Management - $720,000; City Facilities - $780,000
Fire Station 5 - $1,317,000; and Drainage - $1,000,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
4,790,000
2-15-13 230,000 3.000% 3,450 233,450
8-15-13 0 0 233,450 2,960,000
*These bonds were included in the FY12 GOB Refunding.
H -1 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
G.O.B. SERIES 2004 AND REFUNDING*
PRINCIPAL - $12,940,000
Streets - $1,050,000; Traffic Signals and Safety System Improvements - $550,000;
Police Station New addditon/Renovations - $3,310,000; City Centre Building $645,000
Park Facility Upgrades - $150,000; Fire Station #3 Relocation - $400,000
Drainage - $855,000; Refund Series 1991 - $750,000; Refund Series 1994 - $2,750,000; Refund Series 1995 - $2,650,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
12,940,000
2-15-13 895,000 4.00%17,900 912,900
8-15-13 0 0 912,900 0
*These bonds were included in the FY12 GOB Refunding.
H -2 Debt Service Schedules
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
2-15-13 220,000 4.00% 85,231 305,231
8-15-13 80,831 80,831 386,063 3,810,000
2-15-14 230,000 4.00% 80,831 310,831
8-15-14 76,231 76,231 387,063 3,580,000
2-15-15 245,000 4.00% 76,231 321,231
8-15-15 71,331 71,331 392,563 3,335,000
2-15-16 255,000 4.00% 71,331 326,331
8-15-16 66,231 66,231 392,563 3,080,000
2-15-17 270,000 4.00% 66,231 336,231
8-15-17 60,831 60,831 397,063 2,810,000
2-15-18 285,000 4.13% 60,831 345,831
8-15-18 54,953 54,953 400,784 2,525,000
2-15-19 305,000 4.13% 54,953 359,953
8-15-19 48,663 48,663 408,616 2,220,000
2-15-20 320,000 4.25% 48,663 368,663
8-15-20 41,863 41,863 410,525 1,900,000
2-15-21 340,000 4.25% 41,863 381,863
8-15-21 34,638 34,638 416,500 1,560,000
2-15-22 360,000 4.38% 34,638 394,638
8-15-22 26,763 26,763 421,400 1,200,000
2-15-23 380,000 4.38% 26,763 406,763
8-15-23 18,450 18,450 425,213 820,000
2-15-24 400,000 4.50% 18,450 418,450
8-15-24 9,450 9,450 427,900 420,000
2-15-25 420,000 4.50% 9,450 429,450 429,450 0
Total Interest: 2,778,135
H -3 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
7,375,000
2-15-13 265,000 4.375% 123,163 388,163
8-15-13 117,366 117,366 505,528 5,175,000
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 -4 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
10,255,000
2-15-13 1,430,000 4.280%178,025 1,608,025
8-15-13 147,425 147,425 1,755,450 6,575,000
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 -5 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
3,930,000
2-15-13 110,000 5.500%54,791 164,791
8-15-13 51,766 51,766 216,556 2,295,000
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 -6 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
9,455,000
2-15-13 305,000 5.000% 158,409 463,409
8-15-13 150,784 150,784 614,194 7,000,000
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 -7 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
3,335,000
2-15-13 120,000 3.500% 61,679 181,679
8-15-13 59,579 59,579 241,258 2,905,000
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 -8 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
8,095,000
2-15-13 820,000 2.000% 84,825 904,825
8-15-13 76,625 76,625 981,450 4,870,000
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 -9 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
19,635,000
2-15-13 665,000 2.000% 264,653 929,653
8-15-13 258,003 258,003 1,187,656 17,315,000
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 -10 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
37,150,000
2-15-13 3,255,000 4.000% 751,600 4,006,600
8-15-13 686,500 686,500 4,693,100 31,420,000
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 -11 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
1,960,000
2-15-13 180,000 0.350% 7,103 187,103
8-15-13 6,788 6,788 193,890 1,030,000
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 -12 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
16,850,000
2-15-13 810,000 2.000% 477,262 1,287,262
8-15-13 338,300 338,300 1,625,562 16,040,000
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 -13 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
4,235,000
2-15-13 910,000 2.000% 96,776 1,006,776
8-15-13 61,141 61,141 1,067,916 3,325,000
2-15-14 120,000 3.000% 61,141 181,141
8-15-14 59,341 59,341 240,481 3,205,000
2-15-15 125,000 3.000% 59,341 184,341
8-15-15 57,466 57,466 241,806 3,080,000
2-15-16 130,000 3.000% 57,466 187,466
8-15-16 55,516 55,516 242,981 2,950,000
2-15-17 135,000 4.000% 55,516 190,516
8-15-17 52,816 52,816 243,331 2,815,000
2-15-18 140,000 4.000% 52,816 192,816
8-15-18 50,016 50,016 242,831 2,675,000
2-15-19 145,000 5.000% 50,016 195,016
8-15-19 46,391 46,391 241,406 2,530,000
2-15-20 150,000 5.000% 46,391 196,391
8-15-20 42,641 42,641 239,031 2,380,000
2-15-21 160,000 5.000% 42,641 202,641
8-15-21 38,641 38,641 241,281 2,220,000
2-15-22 165,000 3.000% 38,641 203,641
8-15-22 36,166 36,166 239,806 2,055,000
2-15-23 170,000 5.000% 36,166 206,166
8-15-23 31,916 31,916 238,081 1,885,000
2-15-24 180,000 5.000% 31,916 211,916
8-15-24 27,416 27,416 239,331 1,705,000
2-15-25 185,000 3.000% 27,416 212,416
8-15-25 24,641 24,641 237,056 1,520,000
2-15-26 195,000 3.000% 24,641 219,641
8-15-26 21,716 21,716 241,356 1,325,000
2-15-27 205,000 3.125% 21,716 226,716
8-15-27 18,513 18,513 245,228 1,120,000
2-15-28 210,000 3.125% 18,513 228,513
8-18-28 15,231 15,231 243,744 910,000
2-15-29 215,000 3.250% 15,231 230,231
8-15-29 11,738 11,738 241,969 695,000
2-15-30 225,000 3.250% 11,738 236,738
8-15-30 8,081 8,081 244,819 470,000
2-15-31 230,000 3.375% 8,081 238,081
8-15-31 4,200 4,200 242,281 240,000
2-15-32 240,000 3.500% 4,200 244,200 244,200 0
Interest 1,423,938
H -14 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
Certificates of Obligation, Series 2003 A*
July 9, 2003 - Principal $780,000
Streets Project $750,000
Debt Issuance Cost $30,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
780,000
2-15-13 40,000 3.200% 640 40,640
8-15-13 0 0 40,640 0
*These bonds were included in the FY12 GOB Refunding.
H -15 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
CERTIFICATES OF OBLIGATION SERIES 2004*
PRINCIPAL - $9,415,000
Electric Projects $4,720,000; Wastewater Projects $4,000,000 Business Park $500,000, Debt Issuance $195,000
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
9,415,000
2-15-13 415,000 4.00%8,300 423,300
8-15-13 423,300 0
*These bonds were included in the FY12 GOB Refunding.
H -16 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 $85,000
PAYMENT
DATE
PRINCIPAL
AMOUNT
INTEREST
RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE EACH
FISCAL YEAR
PRINCIPAL
AMOUNT
OUTSTANDING
7,595,000
2-15-13 205,000 3.50%57,456 262,456
8-15-13 53,869 53,869 316,325 2,535,000
2-15-14 215,000 4.25%53,869 268,869
8-15-14 49,300 49,300 318,169 2,320,000
2-15-15 230,000 4.00%49,300 279,300
8-15-15 44,700 44,700 324,000 2,090,000
2-15-16 160,000 4.00%44,700 204,700
8-15-16 41,500 41,500 246,200 1,930,000
2-15-17 170,000 4.00%41,500 211,500
8-15-17 38,100 38,100 249,600 1,760,000
2-15-18 180,000 4.13% 38,100 218,100
8-15-18 34,388 34,388 252,488 1,580,000
2-15-19 190,000 4.13% 34,388 224,388
8-15-19 30,469 30,469 254,856 1,390,000
2-15-20 200,000 4.25% 30,469 230,469
8-15-20 26,219 26,219 256,688 1,190,000
2-15-21 215,000 4.25% 26,219 241,219
8-15-21 21,650 21,650 262,869 975,000
2-15-22 225,000 4.38% 21,650 246,650
8-15-22 16,728 16,728 263,378 750,000
2-15-23 235,000 4.38% 16,728 251,728
8-15-23 11,588 11,588 263,316 515,000
2-15-24 250,000 4.50% 11,588 261,588
8-15-24 5,963 5,963 267,550 265,000
2-15-25 265,000 4.50% 5,963 270,963 270,963 0
Net Interest: 2,129,607$
H -17 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
2-15-13 370,000 4.375% 131,634 501,634
8-15-13 123,541 123,541 625,175 5,460,000
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 -18 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
3,960,000
2-15-13 110,000 5.500%55,122 165,122
8-15-13 52,097 52,097 217,219 2,310,000
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 -19 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
26,440,000
2-15-13 945,000 3.500% 472,179 1,417,179
8-15-13 455,641 455,641 1,872,820 21,010,000
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 -20 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 will be 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
28,540,000
2-15-13 1,215,000 3.000% 476,267 1,691,267
8-15-13 458,042 458,042 2,149,309 22,790,000
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 -21 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
3,900,000
2-15-13 170,000 2.000%43,172 213,172
8-15-13 41,472 41,472 254,644 2,870,000
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 -22 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
7,935,000
2-15-13 265,000 2.000% 105,016 370,016
8-15-13 102,366 102,366 472,383 7,375,000
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 -23 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
16,415,000
2-15-13 490,000 2.000% 392,331 882,331
8-15-13 279,856 279,856 1,162,187 15,925,000
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 -24 Debt Service Schedules
DEBT SERVICE
SCHEDULE OF REQUIREMENTS
U.R.B. SERIES 2003 A *
JULY 9, 2003 - PRINCIPAL $4,850,000
Electric Projects $4,850,000
DATE
PRINCIPAL
AMOUNT INTEREST RATE
INTEREST
AMOUNT
TOTAL DUE ON
PAYMENT DATE
TOTAL DUE
EACH YEAR
PRINCIPAL AMOUNT
OUTSTANDING
4,850,000
2-15-13 235,000 4.000% 4,700 239,700
8-15-13 0 0 239,700 0
*These bonds were included in the FY12 GOB Refunding.
H -25 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
2-15-13 1,615,000 5.00%231,369 1,846,369
8-15-13 190,994 190,994 2,037,363 7,720,000
2-15-14 1,680,000 5.00%190,994 1,870,994
8-15-14 148,994 148,994 2,019,988 6,040,000
2-15-15 1,755,000 5.25%148,994 1,903,994
8-15-15 102,925 102,925 2,006,919 4,285,000
2-15-16 1,830,000 5.00%102,925 1,932,925
8-15-16 57,175 57,175 1,990,100 2,455,000
2-15-17 1,615,000 5.00%57,175 1,672,175
8-15-17 16,800 16,800 1,688,975 840,000
2-15-18 840,000 4.00%16,800 856,800
8-15-18 0 0 856,800 0
Total Interest: 5,100,609
H -26 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
2-15-13 335,000 5.00% 134,409 469,409
8-15-13 126,034 126,034 595,444 5,885,000
2-15-14 355,000 5.00% 126,034 481,034
8-15-14 117,159 117,159 598,194 5,530,000
2-15-15 375,000 4.00% 117,159 492,159
8-15-15 109,659 109,659 601,819 5,155,000
2-15-16 395,000 4.00% 109,659 504,659
8-15-16 101,759 101,759 606,419 4,760,000
2-15-17 420,000 4.00% 101,759 521,759
8-15-17 93,359 93,359 615,119 4,340,000
2-15-18 445,000 4.00% 93,359 538,359
8-15-18 84,459 84,459 622,819 3,895,000
2-15-19 470,000 4.13% 84,459 554,459
8-15-19 74,766 74,766 629,225 3,425,000
2-15-20 495,000 4.13% 74,766 569,766
8-15-20 64,556 64,556 634,322 2,930,000
2-15-21 525,000 4.25% 64,556 589,556
8-15-21 53,400 53,400 642,956 2,405,000
2-15-22 555,000 4.38% 53,400 608,400
8-15-22 41,259 41,259 649,659 1,850,000
2-15-23 585,000 4.38% 41,259 626,259
8-15-23 28,463 28,463 654,722 1,265,000
2-15-24 615,000 4.50% 28,463 643,463
8-15-24 14,625 14,625 658,088 650,000
2-15-25 650,000 4.50% 14,625 664,625 664,625 0
Total Interest: 4,303,414
H -27 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
2-15-13 665,000 5.250% 312,494 977,494
8-15-13 295,038 295,038 1,272,531 12,985,000
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 -28 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
18,665,000
2-15-13 705,000 5.00% 354,470 1,059,470
8-15-13 336,845 336,845 1,396,315 14,915,000
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 -29 Debt Service Schedules
I-1 General and Administrative Transfers
General and Administrative Transfers
The General and Administrative (G&A) transfers are used to reflect the cost of two types of activities,
reimbursed administration costs and cost recovery.
The first is to recover the costs of administrative services to the areas which are using those services. For
example, transfers are used to reflect the cost of services received from administrative activities in the
General Fund, such as accounting, purchasing, technology, and human resources services.
Costs are allocated based on the results of an annual cost allocation plan done in the early part of the budget
process.
The transfers are also used as a mechanism to recover the cost of projects that may be budgeted in an
operating fund, but are being funded from a different source. For example, the Parks and Recreation
Department budgets for a number of activities that are funded from the Hotel Tax Fund through the General
and Administrative transfer. The following page includes the schedule for the General and Administrative
transfers for FY13. Most of the transfers come into the General Fund from other operating funds receiving
General Fund services.
Approximately $5.45 million is budgeted to be allocated to the General Fund from various other funds.
This includes $106,504 for Community Development and $340,773 for parks related projects and special
events funded out of the Hotel Tax Fund.
Approximately $2.08 million is budgeted to be allocated to the Utility Customer Service Fund from the five
utility funds. Funds are also transferred from the Water and Wastewater Funds to the Electric Fund for
administrative services provided by the Electric Fund.
11/8/2012 7:22
FY12 FY13 FY13
Revised Base Approved
Budget Budget Budget
To General Fund:
Community Development 121,808$ 106,504$ 106,504$
Hotel Tax 326,698 322,773 340,773
Drainage Operations 254,807 238,759 238,759
Electric 1,245,677 1,151,989 1,151,989
Water 743,491 705,778 705,778
Wastewater 652,861 598,444 598,444
Sanitation 475,100 485,637 485,637
Parking Enterprise 91,529 75,489 75,489
Recreation Fund 171,059 187,569 187,569
Insurance Funds
Employee Benefits 62,375 62,375 62,375
General Capital Projects
Street Projects 368,924 342,132 342,132
Parks Projects 43,029 40,182 40,182
General Government 89,118 78,246 78,246
Parks Escrow Projects 26,373 24,627 24,627
Project Management 674,308 722,144 722,144
Utility Capital Projects
Electric Projects 22,100 20,914 20,914
Water Projects 69,294 64,937 64,937
Wastewater Projects 69,294 64,937 64,937
Drainage 160,510 136,434 136,434
General Fund Total 5,668,355$ 5,429,870$ 5,447,870$
To Utility Customer Service:
Electric 1,066,325$ 1,034,777$ 1,034,777$
Water 700,447 679,582 679,582
Wastewater 152,077 146,427 146,427
Drainage 76,038 73,214 73,214
Sanitation 152,077 146,427 146,427
Utility Customer Service 2,146,963$ 2,080,426$ 2,080,426$
To Electric Fund:
Water 374,093$ 372,579$ 372,579$
Wastewater 345,811 349,401 349,401
Electric Fund Total 719,904$ 721,980$ 721,980$
Total All Funds 8,535,222$ 8,232,276$ 8,250,276$
FY13 Approved General and Administrative Transfer Worksheet
I-2 General and Administrative Transfers
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 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: College Station Noon Lions Club, George Bush Presidential Library
Foundation, the Memorial for All Veterans of the Brazos Valley, and Keep Brazos Beautiful (KBB).
Community Development Block Grant (CDBG) eligible agencies go through a selection process through 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 on which agencies should receive funding. A total of $115,773 is included for CDBG eligible
organizations listed on the following page.
During the preparation of the FY09 budget, agencies that were not eligible for CDBG funding went through an
application process. These applications were reviewed by the Outside Agency Funding Review Committee (OAFRC)
and the Committee’s recommendations were presented to Council for consideration. Since then, the City has not
funded any new non-CDBG eligible agencies through the OAFRC process, and no OAFRC agency funding is
included in the FY13 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. Funding for the RVP in the amount of $350,000 is budgeted for FY13
from the General Fund. Additionally, $100,000 is included for ACBV operations and maintenance funding. $10,000
is budgeted for agency funding from the General Fund for the Noon Lions Club. This $10,000 will be provided to the
Noon Lions Club for the costs associated with the annual community 4th of July celebration. General Fund Outside
Agency funding also includes $326,500 for the Brazos County Health District, $169,513 for the Aggieland Humane
Society and $1,000 for the Brazos Valley Council of Governments.
Outside Agency funding from the Hotel Tax Fund is approved in the amount of $1,630,153. Agencies receiving
funding from the Hotel Tax Fund include the Bryan/College Station Convention & Visitors Bureau, the Arts Council
of the Brazos Valley, the George Bush Presidential Library Foundation, the Bryan-College Station Chamber of
Commerce, the Northgate District Association and the Memorial for all Veterans of the Brazos Valley. Also included
in this total is $100,000 for the creation of a grant program administered in partnership with the CVB. SLA funding
in the amount of $227,153 is included for Outside Agency expenditures. Of this SLA amount, funding for the CVB
will increase over FY12 by $127,153 for operational, sales/marketing, promotional, servicing and business
development elements, and funding for the ACBV will increase by $100,000 for additional affiliate funding.
Funding from the Sanitation Fund in the amount of $46,240 is approved for Keep Brazos Beautiful. This funding
includes $31,000 for operations and maintenance and $15,240 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.
Total Outside Agency funding by the City of College Station is $2,749,179 in FY13.
J 1 Outside Agency Funding
City of College Station
FY13 Approved Outside Agency Funding
FY11 FY12 FY13 FY13
Total Total Approved Total
Revised Revised Base Approved
GENERAL FUND
Dispute Resolution Center 2,500$ ** -$ -$ -$
Research Valley Partnership 300,000 325,000 350,000 350,000
Texas Cooperative Wildlife Collection 1,192 **- - -
Arts Council - Operations & Maintenance 75,000 100,550 100,000 100,000
Childrens Museum of the Brazos Valley - **- - -
College Station Noon Lions Club 10,000 10,000 10,000 10,000
Aggieland Humane Society (formerly Brazos Animal Shelter)169,513 169,513 169,513 169,513
Sister Cities 1,250 **- - -
Brazos County Health District 351,500 326,500 326,500 326,500
Brazos Valley Council of Governments 1,000 1,000 1,000 1,000
911,955$ 932,563$ 957,013$ 957,013$
HOTEL TAX FUND
Arts Council - Operations & Maintenance 89,000$ -$ -$ -$
Arts Council - Affiliate Funding 200,000 200,000 200,000 300,000
Convention and Visitors Bureau 1,057,000 1,000,000 1,000,000 1,127,153
Convention and Visitors Bureau - Grant Program - - 100,000 100,000
George Bush Presidential Library Foundation - 50,000 50,000 50,000
Bryan/College Station Chamber of Commerce - 25,000 25,000 25,000
Northgate District Association - 3,000 3,000 3,000
Brazos Valley Veterans Memorial - 25,000 25,000 25,000
1,346,000$ 1,303,000$ 1,403,000$ 1,630,153$
SANITATION FUND
Keep Brazos Beautiful 50,240$ 50,240$ 46,240$ 46,240$
50,240$ 50,240$ 46,240$ 46,240$
COMMUNITY DEVELOPMENT
Big Brothers/Big Sisters of Central Texas 12,000$ -$ 10,000$ 10,000$
Brazos Food Bank 22,325 - - -
Brazos Valley Counseling Services - - 12,958 12,958
Brazos Valley Rehabilitation Center - 26,891 26,000 26,000
Brazos Maternal & Child Health Clinic 25,000 - - -
City of College Station Department Programs 38,800 - - -
Health for All - - - -
MHMR Authority of Brazos Valley 29,873 25,961 24,606 24,606
Project Unity - 9,583 21,000 21,000
Rape Crisis Center 12,380 - - -
Scotty's House - - - -
TCM - The Bridge - 29,934 - -
Voices for Children 23,716 29,426 21,209 21,209
164,094$ 121,795$ 115,773$ 115,773$
TOTAL AGENCY FUNDING 2,472,289$ 2,407,598$ 2,522,026$ 2,749,179$
** Recommendations from FY09 Outside Agency Funding Review
Committee (OAFRC)
J 2 Outside Agency Funding
K-1 Glossary
Glossary of Terms
CAFR: Comprehensive Annual Financial Report
CDBG: Community Development Block Grant
CIP: Capital Improvement Program
CO: Certificates of Obligation
FTE: Full-time equivalent
FY: Fiscal Year
GAAP: Generally Accepted Accounting Principles
GFOA: Government Finance Officers Association of the
United States and Canada.
GIS: Geographical Information System
GASB: Governmental Accounting Standards Board
GOB: General Obligation Bonds
ARRA: American Recovery and Reinvestment Act of
2009
SLA: Service Level Adjustment
O&M: Operations and Maintenance
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.
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.
K-2 Glossary
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.
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 bidding process: The process following Until August 31, 2007, state law requiring that for purchases of
$15,000 or more, a city must advertise, solicit, and publicly open sealed bids from prospective vendors. After a review
period, the Council then awards the bid to the successful bidder. Effective September 1, 2007, the statutory limit increased
to $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.
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.
K-3 Glossary
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,
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.
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: Costs associated with the administration of City services.
General Fund: The City fund used to account for all financial resource 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.
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.
K-4 Glossary
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.
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.
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.
K-5 Glossary
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.
User-Based Fee/Charge: A monetary fee or charge placed upon the user of services of the City.
U
Utility Funds: The funds used to account for the operations of the City's electric, water, sanitary sewer, and solid waste
disposal activities.
Undesignated Fund Balance: The portion of the fund balance that is unencumbered from any obligation of the City.
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: Current Assets – Current Liabilities = Working Capital.
2012Ę2013 APPROVED ANNUAL BUDGET