HomeMy WebLinkAboutFY 1996-1997 Citizens' BudgetAPPROVED BY
THE COLLEGE STATION CITY COUNCIL
ON SEPTEMBER i2, 1996.
APPROVED BUDGET
FOR FISCAL YEAR
OCTOBER 1, 1996 TO SEPTEMBER 30, 1997
HUBBARD KENNADY, MAYOR PRO -TEM
DICK BIRDWELL, COUNCILMAN
BILL FOX, COUNCILMAN
DAVID HICKSON, COUNCILMAN
LARRY MARIOTT, COUNCILMAN
BRAD MARTIN, COUNCILMAN
The Government . Finance Officers Association of the United States and
Canada (GFOA) presented an award for Distinguished Budget Presentation to
the City of College Station for its annual budget for the fiscal year beginning
October 1, 1995..; In order to receive this award, a governmental 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 communications device.
The 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.
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
Award
PRESENTED TO
City of College Station,
Texas
For the Fiscal Year Beginning
October 1, 1995
Presi
i
Executive Director
ELECTED OFFICIALS:
MAYOR
COUNCIL MEMBERS HUBBARD KENNADY, MAYOR PRO -TEM
DICK BIRDWELL
BILL FOX
DAVID HICKSON
LARRY MARIOTT
BRAD MARTIN
CITY OF COLLEGE STATION, TEXAS
PRINCIPAL CITY OFFICIALS
September 1996
LYNN R. MCILHANEY
CITY ADMINISTRATION:
CITY MANAGER GEORGE K. NOE
ASSISTANT CITY MANAGER THOMAS E. BRYMER
DIRECTOR OF PUBLIC UTILITIES JOHN. C. WOODY
POLICE CHIEF EDGAR R. FELDMAN
FIRE CHIEF WILLIAM L. KENNEDY
DIRECTOR' OF MANAGEMENT AND BUDGET CHARLES CRYAN
DIRECTOR OF PUBLIC WORKS MARK SMITH
DIRECTOR OF PARKS AND
RECREATION STEPHEN C. BEACHY
INTERIM DIRECTOR OF DEVELOPMENT
SERVICES JIM CALLAWAY
DIRECTOR OF ECONOMIC AND COMMUNITY
DEVELOPMENT ELREY B. ASH
DIRECTOR OF THE OFFICE OF TECHNOLOGY
AND INFORMATION SERVICES LINDA S. PIWONKA
DIRECTOR OF FINANCIAL SERVICES GLENN SCHROEDER
DIRECTOR OF HUMAN RESOURCES KAREN N. PAVLINSKI
ACTING CITY ATTORNEY ROXANNE NEMCIK
CITY SECRETARY CONNIE L. HOOKS
TABLE OF CONTENTS PAGE
Transmittal Letter 1
Executive Summary
Executive Summary 1
City Organization Chart 29
Fiscal Year Comparison Summary ....... .................. ..., 30
Graph of Net Operating Budget 31
Combined Fund Summary.................'..........32
Analysis of Tax' Rate... 33
Analysis of Property Evaluations........................................................... 34
Financial Summaries
General Fund.......................... .......:37
Public Utilities
Combined Utility Fund....... ... . ............. ... . . . .. .............. .. ........
Electric Fund . .46
Water Fund..... 48
WastewaterFund..................... . ................................................... ............ 50
Other Funds
UtilityBilling Fund ........... . ...................................... ....................................53
Solid Waste Fund..
..57
Hotel/Motel Fund......... . ... . ............ . . . ... .......... . . ... . . . . .......... ... . ............61
Community Development Fund......................................................................65
WolfPen Creek TIF...........................................................:................,..........68
Self Insurance Funds 71
Equipment Replacement/Maintenance Fund 75
TABLE OF CONTENTS
Debt Service Fund 79
Brazos Valley Solid Waste Management Agency 83
Appendices
Budget Ordinances 86
Service Level Adjustments ... .. ......... .. . .... . . . . ............ .. .. ............. . . . . 88
Glossary. . . . ........... . . . . .. ... . ... . . ......... . . . ......... . .. 91
1. Transportation/Mobility
Citizens benefit from the ability to move into, out of, and within
College Station in a safe and efficient manner.
2. `Parks and Recreation
Citizens benefit from parks and recreational activities that are
geographically and demographically accessible and serve a
diversity of interests.
3. Health and Public Safety
Citizens benefit from available health and human services and a
reasonably safe and secure environment.
4. Education/Information
Citizens benefit from access to broad-based information and knowledge.
Quality Service
Citizens benefit from value and quality of service delivered at a
reasonable tax rate.
6. Cultural Arts
Citizens benefit from availability and development of visual and
performing arts.
7. Employment/Prosperity
Citizens benefit from an environment that is conducive to providing
diverse employment opportunities.
8. Civic Pride
Citizens benefit from well-planned, attractive residential and commercial
areas, and from preserving historic areas.
`t CITY OF COLLEGE STATION
®® Post Office Box 9960 1101 Texas Avenue
College Station, Texas 77842-9960
(409) 764-3500
October 1, 1996
Honorable Mayor and members of the City Council,
I am pleased to transmit to you the Approved City of College Station 1996-97 Budget.
The annual budget represents the City's blueprint of programs and services it will provide
to the citizens of our community. As such, the budget process is more than an exercise of
balancing revenues and expenditures but also an opportunity for the City organization to
evaluate its services and to plan its activities for the year to come.
The past fiscal year has been marked by a number of significant accomplishments. We
implemented a new city-wide organizational structure which reduced the number of
layers in our organization and established the foundation for fostering teamwork and
improving productivity. We successfully secured a new purchase power contract that has
saved our customers a significant amount and allowed for an important reduction in
electric rates. We have completed a number of major capital projects (e.g. Carter Creek
Waste Water Treatment Plant and College Station Business Park) and have begun work
on a number of the projects approved by the voters in 1995. We have funded a number of
projects from current revenues without the issuance of debt and have implemented new
programs to provide for the routine maintenance and repair of segments of our
infrastructure such as park roads and parking lots.
The Approved Budget for FY 1996-97 represents another significant step in the
development of our budget system and process. For the past several years, the Council
has created the vision of an organization focused on the ends or outcomes of the City
organization. This has been manifest in the adoption of the Governance Policy which
tracks the Carver Governance Model. As Council has directed in the past, the approved
budget is now designed to support that vision of governance and that change can be
readily seen in the budget document itself.
The Approved Budget Document is organized around the eight City Council Ends
Statements to illustrate the budget allocations and programs approved to address the
vision the Council has established for the community. Activities under each Ends
Statement are described regardless of organizational structure or the technicalities of
accounting and funds structure. This will give Council the most complete picture
possible of our efforts to create the community it has envisioned. Further, the FY 97
Approved Budget includes an enhancement to the service level and performance measure
reporting system that was initiated in the current year. Each program has a statement of
Home of Texas A&M University
its service level objective along with measurements that address four key aspects of
performance -- inputs, outputs, efficiency and effectiveness -- covering a three year
period. Since this program is still new, there will be some gaps in the data. I am
confident, however, that we now have a sound system in place to measure what we do for
the Council as well as for our customers, the citizens of College Station.
The adoption of the FY 97 Approved Budget also represents a continuation of the
organization's effort to find ways to be more efficient and more effective in delivering its
services. The approved budget includes reduced fleet costs, reduced travel expenditures
and the elimination of six positions -- a total of $232,000 in budget reductions without
any impact on the level of service provided. This represents the first results of our
organization -wide effort to "re-engineer" and to apply creative approaches to service
delivery. In addition to budget reductions, a number of service level adjustments that
have been approved will result in productivity improvement and enhanced customer
service through automation of existing operations. Finally, in keeping with the results of
the Five Year Financial Forecast, the Approved Budget limits most service adjustments to
those which are one-time in nature to prevent any increase in the financial problems that
have been identified for the City in the mid-term. The specifics of our long-term budget
strategy are explained in the budget document.
Overall, the Approved FY 97 Budget totals $107,756,497 which is 4.1 percent higher
than the FY 96 Budget. Of this amount, the operating budget totals $84,990,637, which
is 1.2 percent over the FY 96 budget; capital funds of $22,765,860, a 16.6 percent
increase. This spending level will enable us to maintain our current service level, provide
the mandated costs of operating new facilities approved by the voters in the 95 Bond
Election, and continue to implement the Strategic Issues as outlined in the Action Plans
approved by City Council in early 1996. Service level improvements are proposed in
community policing, the development process, youth services and economic
development/redevelopment activities. The six Service Level Adjustments totaling
402,000 that were not approved for FY 97 are as follows: $50,000 for the TAMU Train
Station, $3,100 for the Parks and Recreation Youth Program, $110,000 for the proposed
work order system, $207,000 for Imaging, $31,900 for Solid Waste Four Plex Recycling.
In addition, $102,000 was reprogrammed in the Wolf Pen Creek TIF from lake cleanout
to capital projects.
The program of services approved for FY 97 can be supported with the effective ad
valorem tax rate, resulting in a reduction of the rate from $0.445 to $0.4427. The
implementation of the Drainage Utility is included in the Approved Budget at the rates
that have been discussed by Council over the last several months with the proceeds of the
fee dedicated to capital improvements. The other anticipated revenue issue is an
approved increase in the wastewater utility fee. As we discussed in last year's budget
process, we were able to defer the rate increase of 10 percent that was planned for this
year. Unfortunately, that increase cannot be delayed beyond FY 97. Staff is analyzing
the exact increase necessary but we assume an increase of just below 10 percent will be
necessary effective February 1, 1997. The need for this increase is driven by debt service
requirements to support the capital improvement program; debt service represents almost
45 percent of wastewater fund expenditures. All other funds in the approved budget are
projected to meet or exceed the fund balance/working capital guidelines under our
existing Financial and Budget policies without the need for a fee or rate increase.
The development of this approved budget represents a significant effort on the part of
both the staff and Council. I appreciate very much the time and effort the Council has put
into identifying priorities and creating a clear vision for our organization and community.
I also want to express my sincere appreciation to the Department Heads and their staffs
for their dedicated support and effort to create a sound plan of services for your
consideration. I especially want to thank the staff of the Office of Management and
Budget for their tireless efforts to transform the budget system and document to a true
outcome focus.
Respectfully submitted,
eor K. Noe
City anager
CITY OF COLLEGE STATION
1996-97 BUDGET
EXECUTIVE SUMMARY
The City of College Station 1996-97 fiscal year
(FY 97) budget has taken on a new focus that better
represents the "ends" that the City Council has set
out to achieve. In order to reinforce this objective,
this budget document is presented by function or
program as it serves one of the eight Ends
Statements established by the City Council rather
than using a traditional fund accounting structure.
This new organization will allow the reader to review
changes in programs as they relate to goals the City
Council has set for the City through its Ends
Statements.
The City Council also annually updates a set of
shorter term goals that are designated as Strategic
Issues. The Strategic Issues define specific goals that
may be accomplished or at least become a part of the
College Station organizational culture within one to
three years. Examples of the Strategic Issues that
have additional resources devoted for FY 97 are the
Development Process (Issue 1) software to improve
the tracking and business side of the process. The
budget provides for implementation of the Drainage
Utility District (Issue 2) and has capital projects
anticipated to use the first year and subsequent years
of revenues. Several projects are planned as a part
of the Northgate Revitalization (Issue 3) including a
parking lot and reconstruction of a portion of Patricia
Street.
New Budget Format
The Ends Statement section of the Executive
Summary is prepared to give the reader a view of the
various services of the City and to provide indicators
of performance and what City Council End
Statement each service meets. Staff has spent the
last year and a half working to develop useful
indicators that will help the City Council in its
decision making. The results of this effort should also
help citizens to better understand the relative
complexity of this particular city organization.
The Financial Section of this document provides a
more traditional "fund accounting" view of the City's
budget. It provides readers with fund summaries and
department summaries with prior year actuals,
revised budget, year end estimate, initial
departmental requests, service level adjustments
(SLA's--additional resources based on mandates,
expansion of services to meet council objectives or
other issues) and total approved budget. The
departmental summaries show views of costs by
division and by category. The basis used for the fund
summaries is modified accrual with a focus on effect
on unobligated fund balance for governmental fund
types and effect on working capital for enterprise
fund types. The intent of the budget document is not
to create a full set of financial statements as are
provided at year end with the financial audit but to
provide decision makers a view of the ability to
accomplish the desires of the Council, meet the city's
near term commitments and to meet the financial
policies approved by the City Council. In order to
more fully explain the effects of various decisions
made by the City Council, a financial forecast is
presented to the City Council prior to the
development of the next fiscal year budget.
The, City organization is composed of various
departments or general services. Several
departments are represented within more than one
fund, i.e., the Utilities Department encompasses the
Electric, Water, and Wastewater Funds. 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 items such as personnel,
supplies, maintenance, services, and capital). On an
annual basis the control is at the Department level in
the General Fund and the fund level for other funds.
Budget Reductions/Cost Savings
During the preparation of the 1995-96 annual
budget (FY 96) staff and council agreed to a number
of budget reductions that were included in the
FY 96 budget. As part of the continuing effort to
reduce costs, staff identified additional reductions that
are included in the approved FY 97 budget. Among
the savings that have been achieved are 1) changes
to the fleet which eliminated a number of pieces of
equipment and extended the anticipated life of other
equipment to save approximately $55,100 annually,
2) personnel reductions of six positions providing
total savings of approximately $128,100 annually
and 3) reduction of travel and training requests by
approximately $48,800 for FY 97. In addition, the
city is saving approximately $56,200 annually by
providing employees theopportunity to "flex" (pre
tax income) for medical costs, medical insurance, and
child care. Employees save even more since the
savings for the City is totally based on social security
and Medicare taxes. As has been a part of the
budget process in the past, staff also removed
approximately $2,034,300 of one time expenditures
(expenditures for capital, special studies and other
like items) included in the FY 96 budget before
preparing targets for the FY 97 budget.
The approved budget includes an ad valorem tax rate
at the effective tax rate of approximately $0.4427
per $100 valuation (down $0.0023 or 0.52% down
from the current tax rate of $0.4450) and will allow
for the implementation of the Wolf Pen Creek Tax
Increment Financing district approved in 1988. The
only planned increase in proposed revenues is for
wastewater rates. The Utilities Department will study
the Wastewater Fund requirements and will bring a
rate proposal to the City Council later in 1996 for
implementation in January 1997. It is anticipated
that the wastewater rate increase will be no more
than 10% and could be less as a result of the study.
The policy adopted by the City Council earlier this
year have allowed the City Manager to propose a
budget with a tax rate of 1.03 times the effective rate
or $0.4559. This higher rate would produce
approximately $220,000 more in General Fund
Revenues and would not require advertising an
increase in the ad valorem rate. Retaining the rate of
$0.4450 would have provided approximately
$64,000 in General Fund Revenues again without
advertising an increase in the ad valorem tax rate.
Citizen Services/Drainage Survey
The staff performed the second annual citizen survey
in 1996. This survey was conducted as a telephone
survey contacting 299 citizens and 45 businesses.
The survey had two basic focuses: a general focus on
perceived service delivery and a more specific focus
on drainage. The persons responding to the survey
overwhelmingly responded with a desire to either
maintain or increase current service levels ranging
from 82% to 100% of respondents. Only one
service (traffic enforcement with 18% indicating
support for reducing service) received more than 8%
of respondents preferring to decrease the current
service level. Most services had 5% or fewer
respondents indicating an opinion that services be
reduced.
A few services received relatively high percentages, of
respondents who wanted to increase services. The
services that received at least 25% of respondents
favoring an increase in service:
• recycling, 41%
• street maintenance,' 38%
• crime prevention/education, 37%
• long range planning, 36%
• street lighting, 35%
• neighborhood policing, 33%
• code enforcement, 25%.
Each of those items also had fairly high percentages
of citizens who would support increasing
expenditures. The results are consistent with the
1995 survey results.
The approved budget addresses directly several of the
major concerns of citizens as indicated by responses
to the survey. Below is a list of some of the ways the
budget addresses some of the issues raised:
•
Recycling. The City is continuing to explore
other recycling programs and the recycling of
additional materials to identify other cost effective
alternatives.
• Street Maintenance• Continuation of a fund that
will receive $200,000 each year from general
revenues for thoroughfare rehabilitation,
matching funds for state transportation projects,
and other uses to reduce future debt.
• Crime Prevention/Fducation, Neighborhood
Policing. The department has applied for and
received notification of a three year grant that
will fund $100,000 of the $212,034 estimated
first year cost of an expanded neighborhood
policing program. The program will add 3
officers and related equipment to this effort.
• Code Enforcement• Staff is prepared to pull
together existing resources within the Cityto
develop a coordinated code enforcement strategy
and effort. The plan includes the addition of a
1/2 time clerk, when space becomes available,
who will pursue research of various property
ownership and other records to support the field
personnel in their effort. A greater emphasis on
code enforcement has been recommended by the
Community Enhancement Committee.
What's happening in College` Station Now?
College Station continues to grow. The pace of new
development leveled in 1995, with approximately
$81 million in new construction permits versus
approximately $95 million in 1994. Through June
of 1996 new construction permits have been issued
for approximately $46 million in new buildings or
additions, which is below the approximately $55
million for the same period in 1995. New
construction permits is a key indicator of the health
of an economy since construction tends to be one of
the first indicators in an economic downturn. It also
relates closely to increased property values for ad
valorem tax purposes. New construction tends to
provide a basis for increased value for existing
construction.
A number of economic indicators continue to
demonstrate a strong local economy. The local
population continues to increase with the current
estimated population of 60,133 and estimated to
grow by approximately 1.1% annually. This occurs
despite the cap on enrollment at Texas A & M
University, our largest local employer. For several
years during the early 1990s, growth was due
primarily to retail development. This occurred
making College Station a regional shopping center.
The last two years development activity has primarily
been residential.
1 Building Permits and Development --Residential
construction continues to provide the basis for
local growth in 1996 with 252 new single family
and 237 new duplex and multifamily residential
units permitted through June, 1996 with
estimated value of approximately $37.3 million.
During 1995, the City permitted construction
with estimated value of approximately $81.7
million. The new property value added to the ad
valorem tax value is approximately $79 million.
Through June, 1996 the City has permitted
approximately $46.0 million of estimated new
property. The
CITY OF COLLEGE STATION
BUILDING PERMITS
VALUE OF BUILDING PERMITS IN COLLEGE STATION
100
00
50
3 70
80
z 50
40
g 20
10
0
1885 1988 1887 1888 1989
1990 1091 1992 1993 1894 1995
• Residential
® Commercial
chart above shows the dramatic year to year
changes that have occurred in permitted
construction value. Though the year to year
changes are dramatic, even in the relatively down
economic years of the mid 1980s there was
some development activity in College Station.
The decrease in the value of new permitted
construction is largely due to changes in,
commercial development. It appears that
development is moderating to more sustainable
levels of growth.
2 Unemployment Rate --Brazos County has
maintained an unemployment rate of less than
4% since 1990 and dipped below 3.0% for
1996. The local economy has among the lowest
unemployment rates in the state and the nation.
3. Median Household Effective Buying Income --is a
measure of after tax pay for a household. This
indicator helps to indicate the amount of income
available for housing, food, transportation and
COLLEGE STATION
MEDIAN HOUSEHOLD
EFFECTIVE BUYING INCOME
$20,000
w $15,000
U • $1o,000
$5,000
$o
CO in CO CO 0 0) 0 m� 0
YEAR
other needs and wants of the people in the
community. ; In College Station this measure has
increased (improved) each year since 1987. The
steady improvement for eight straight years is a
healthy sign. Median household income (annual)
in College Station has risen from $14,735 in
1987 to $18,408 in 1995 an average annual
increase of approximately 2.8%. The previous
chart indicates the gradual but consistent growth
over the last several years.
3. Ad Valorem Valuations. --As may be seen in the
chart below, taxable ad valorem property values
in College Station stabilized in 1988 from
decreases in the mid 1980's. Ad valorem tax
values began to increase in 1991. Total taxable
assessment has risen from approximately $1.1
billion in 1985 to approximately $1.7 billion in
1995, a 54.5% increase with 5.6% occurring in
1995 over 1994. The increase in ad valorem
value is due to increased construction and to
increased values for existing construction and
property. This trend of increased values reflects
an overall strong economic position locally. The
taxable ad valorem value increase provides
additional funding for both the City's General
Fund and General Debt Service Fund.
CITY OF COLLEGE STATION
AD VALOREM TAX VALUATIONS
$2,000
co $1,500
$1,000
$500
$0
Sal s T x R v n s College Station's portion of
sales taxes have tended to grow somewhat faster
than the population or inflation since 1990, even
accounting for the change in the sales tax rate
from 1.0% to 1.5% in 1990. Sales tax revenues
are estimated to grow approximately 3.0% in FY
97 over the FY 96 year end estimate. The
estimate reflects real growth of approximately
1% over estimated inflation. Sales taxes are the
largest single revenue source for the City's
General Fund, accounting for approximately
44.6% of total General Fund Revenues. The
following chart demonstrates the continuing rise
in sales tax revenues experienced by the City of
College Station and the anticipation that the
trend will continue.
purchased power costs, and to rate increases in
Wastewater to meet water quality standards. The
growth in customers and sales contributes to the
City's ability to maintain stable rates and provides
needed resources for the City's General Fund.
The chart above shows that generally, utility
revenues tracked other general economic trends
over the last 10 years.
6. Real (adjusted for inflation) ad valorem tax per
capita --The following chart demonstrates the
downward trend in real ad valorem tax per capita
during the late 1980's. Real ad valorem taxes
reached a high, in College Station of $78 in
1987 and went as low as $69 in 1992. For
1996, real ad valorem tax per capita is $86.
That trend was due primarily to a policy to use
utility revenues to hold down the tax rate during
the 1980s and to the generally lackluster local
economic conditions at the time. More recently
the Council has adopted a policy to gradually
allow more traditional governmental revenues
CITY OF COLLEGE STATION
REAL PER CAPITAL AD VALOREM TAX
(1985 DOLLARS)
5. Total utility revenues --have apparently stabilized
primarily due to a reduction in electric rates as a
result of the City's current purchase power
contract. From the period from FY 92 through
FY 95 revenues grew annually due to increases
in the number of customers, to increases in
such as the ad valorem tax and sales taxes to pay
for the cost of traditional governmental services.
The chart above fairly depicts the rise in real per
capita ad valorem taxation coinciding with the
policy changes from using utility revenues to fund
transfers for general government operations. For
FY 97 it is anticipated that the upward trend will
continue based on the recent ad valorem taxable
values for the City of College Station and without
a tax increase. Three consecutive years of actual
growth in real per capita ad valorem tax as well
as growth in actual values and ad valorem taxes
provides additional basis for a continuing
optimism regarding the economic well being of
the community.
Economic and fiscal indicators continue to
demonstrate that the local economy has shown a
moderate and sustainable growth rate rather than an
economic boom. Revenue growth appears equal to
or slightly ahead of anticipated service maintenance
costs. Staff continues to monitor various indicators
of economic and fiscal health of the community. It is
also done to respond to economic conditions that
may indicate a weakness in the local economy
requiring a direct response in order to avert negative
effects on the fiscal health of the City.
Policies Affecting All Funds
A number of decisions that are included in this budget
have a general effect on departmental costs in the
various funds. The following result from past Council
decisions:
1. Performance pay plan --The City Council has
reviewed and approved a modified pay for
performance plan for FY 97. The approved
budget includes a 2% across the board raise
anticipated to occur January 1, 1997. The plan
also includes a one time bonus program that will
be distributed later in the fiscal, year based on
performance criteria within each department.
The total amount approved for this item is
approximately $465,000.
2. Interfund Eauity--During FY 93 the City Council
adopted a policy designed to attain inter -fund
equity for services provided across fund lines and
where direct charges do not occur. This is an
extension of the City Council's "cost of service"
policy. A part of this process is to have each
fund pay for the cost of services provided to that
fund by people and resources in other funds.
The general and administrative costs of the
General Fund are now consistent with that
policy. The reorganization that occurred earlier
in FY 96 allowed the General Fund to absorb
some of the services formerly provided by the
Electric Fund and those costs are now allocated
appropriately to all funds with the General Fund
taking on the bulk of the cost.
3. Mandates --The City also operates under
mandates from both federal and state
governments. `'Among those which have had a
direct effect on College Station are regulations
regarding solid waste disposal and Wastewater
treatment, Both types of regulations have
created significant increases in costs. The Carter
Creek Wastewater Treatment Plant is undergoing
significant capital reconstruction to meet
increasingly stringent regulations for plant
effluent and sludge. Other mandates that affect
the cost of doing business relate to additional
access to City facilities for people with disabilities.
Those regulations increase the cost of all new
construction and have caused the City to retrofit
to meet access requirements at certain facilities.
In addition to state and federal regulations, the
City of College Station has developed its own
energy and water conservation programs, and
solid waste recovery and recycling programs.
The City has attempted to focus its conservation
programs on increasing efficiencies so that
customers benefit from the results as the
participants in the community owned utility
systems.
The regulations on wastewater treatment and
solid waste disposal have tended to increase costs
for those activities primarily due toincreased
capital requirements. Included in the approved
capital and operating budgets are items to meet
current mandated requirements for Wastewater
treatment. Staff reviews operational changes
and capital requirements of mandates. Where
feasible, the City attempts to increase efficiencies
in order to reduce long term costs of mandated
changes.
4. --The
City has separated Equipment Maintenance into
the Equipment Replacement/Maintenance Fund.
Departments now have fixed charges based on
maintenance costs for the equipment it uses to
pay for all maintenance and repairs not related to
accidents. This change will decrease general and
administrative costs (indirect costs) directly to
user departments and funds (as direct costs)
without increasing the total cost of equipment
maintenance and repairs to the City. Over time
we should be able to find more effective and
efficient strategies for maintaining our
equipment.
.u•S u. s •1.1 • • 1.
. IL,
Budgetary Management and Planning
In College Station
Next year's budget continues the strategy of not
appropriating funds for anticipated vacancies. This
policy has worked reasonably well in FY 96 with only
a couple of exceptions (Police and Fire Departments)
and those have been accounted for in the approved
FY 97 budget.
The Budget staff evaluated current budgets prior to
developing targets for FY 97. A part of the analysis
was to identify and reduce budget targets for all "one-
time" types of expenditures included in current
budgets. This analysis provided reductions totaling
approximately $2,034,300 from departmental
targets. Between this review process and the budget
reductions identified by the departments, the staff
removed approximately $2,266,300 at the beginning
of the budget process without affecting the current
level of service.
A detailed review of departmental submissions was
conducted to insure that requests were both complete
and within the guidelines of the. City Council and the
City Manager. Items that were deemed to be in
excess of the target budget were required to be
submitted and reviewed as Service Level Adjustments
(SLA's). The SLA's were ranked by the, City
Manager, Assistant City Manager, and the Budget
Director. The City Manager reviewed the SLA list
with affected department directors and finalized the
list proposed to the City Council.:`SLA's were added
to the budget based on four basic criteria: a)
mandates due to federal or state statutes or
regulations, contractual agreements, local policies,
and capital projects; b) ' items directly addressing one
or more of the City Council's Strategic Issues, c)
items needed to continue or enhance the ability of
the City to fulfill one or more of the City Council's
Ends Statements, and d) other items of general value
to the city.
Financial Forecast
Staff presented a budget forecast to the City Council
in May. The forecast provided an economic.
foundation for the budget and is a planning tool for
both staff and Council. The forecast is used to
indicate the results of decisions made by the City
Council over a number of years. This year's forecast
continued to show the results of decisions to add
facilities approved by voters and maintaining current
services. The forecast indicated that a planned
Wastewater rate increase may still be necessary due
to recently completed and planned capital projects
and should be below the prior estimates of 10%.
The forecast indicated that the ad valorem tax rate
would remain constant for FY 97 and it is indeed
proposed to be down somewhat to the effective tax
rate. All of the operating funds of the City are sound
and except for unforseeable conditions, there are no
plans or need for significant revenue increases with
the exception of the Wastewater Fund.
The forecast also indicated that the General Fund
could have a shortfall in FY 98 that was in the range
of $350,000 or approximately 1.6% of General
Fund Revenues. The primary reason for the
estimated shortfall is operating and maintenance
expenses arising from the capital projects approved
by the voters in 1995. The City Council has already
adopted one measure that will reduce the anticipated
shortfall by expanding the sales tax to include
telecommunications. Another measure under
consideration by the Council that will reduce the
potential shortfall is a change in the franchise fee for
Lone Star Gas Company. The Council and staff will
have additional opportunities to address any potential
shortfall in FY 98 prior to receiving the budget for
FY 98.
Positions in the Approved FY 97 Budget
As a service organization, personnel salaries and
benefits are the largest category of expense for a city.
College Station is similar to other cities in that
respect. Personnel are also one of the primary
resources of the City of College Station. When the
cost of purchased power is excluded, personnel
expenditures account for approximately 64.1% of
total city operating and maintenance expenditures.
As the chart below shows, the number of city
employees has remained relatively constant from FY
87 through FY 92 as a result of an economic
slowdown in the mid -1980's. Staff increases
beginning in FY 93 resulted primarily from increased
economic activity and resulting increasing needs for
services by a population that increased by an
estimated 14.6% from 52,456 to 60,133 since
1990. There is a net increase of two
CITY OF COLLEGE STATION
POSITIONS IN BUDGET
POSITIONS
700
600
500
400
300
200
100
0
positions from FY 96 to the approved FY 97 budget.
The total number of positions is 615.5 which is the
same number of positions as the Council authorized
for 1995. As discussed previously, six positions have
been taken out and two added to the base approved
budget for a net decrease of four positions. The two
positions added to the FY 97 Base are in Municipal
Court which was discussed with the Council earlier
this year to expand temporary seasonal positions to
full time status. The SLA's include six positions.
One is taking part-time/temporary funding and
expanding the position to a full time regular position
in Fleet Maintenance. The new positions consist of
three police officers who will be assigned to an
expanded neighborhood policing effort with partial
funding through a federal Community Policing grant.
Another new position is a parks maintenance worker
that is due to the addition of the Pebble Creek Park
and other facilities from capital projects. The final
new position is a micro specialist needed to keep up
with the number of micro computers in use.
Net Operating Budget Change
The table below indicates that the City's approved
net operating and maintenance expenditures for FY
97 are anticipated to be $84,990,637 which is an
increase of $ 1.2% over FY 96. The Capital Budget
is $22,765,860 which is 17% over the current
budget. The total budget increase to $107.7 million
is 4.1% above the current years budget. The overall
increase is primarily due to increases in capital
spending which tends to have significant year to year
changes. Some capital projects included in the FY
97 budget are continued from FY 96. Each fund will
be discussed in detail in the Financial section of this
budget.
City of College Station
Net Budget Expenditure Comparison
FY 97
Approved
Budget
$22,548,443
FY 96
Fund Budget
General $21,428,874
Combined
Utilities 49,294,101
Sanitation 3,522,461
General
Debt Srvc. 5,651,757
Hotel/Motel 1,365,492
Comm. Dev. 2,728,643
Subtotal O&M
Expenditures $ 83,991,328
Wolf' Pen TIF $ 0
Cap. Imp. Proj.
Gen. Govt. 10,574,000
Utilities 8,957,100
Subtotal Cap.
Expenditures 't 19,531,100
Total
Expenditures $103,522_428
49,577,473
3,369,856
Percent
Change
5.2%
0.6%
-0.4%
4,926,034 -14.7%
1,517,534 11.1%
3,051,297 11.8%
84.990,637
$ 138,500
1 2%
14,625,000 38.3%
8,002,360 -11 9%
1 22,765,860
$107,756,497
17.0%
4.1%
Capital Improvement Projects
In March 1995, the citizens approved a $22.5
million capital improvement program for general
government. The information provided the citizens
suggested that the City would issue the debt so as to
remain within the existing debt service tax rate. The
current plan is to issue the debt over approximately
five years in order to construct all of the projects
included in the bond authorization and to meet the
goal of maintaining the debt service ad valorem tax at
$0.2825/$100 valuation.
The first $4.7 million of the bonds were issued at the
very end of FY 95 and provided funding for projects
in FY 96. An additional $5.3 million is scheduled for
issuance at the end of FY 96 or early FY 97. Among
the projects scheduled for the first two years are
purchases of land for the library and other uses;
beginning construction of the library; reconstruction
of Southwest Parkway and University Oaks; traffic
signal enhancements, and development of the
Lincoln/Wayne Smith Park.
The new College Station library, development of the
Lincoln/Wayne Smith Park and other parks projects,
and addition of the business park for grounds
maintenance have direct operating and maintenance
(O&M) costs that will impact the City's O&M budget,
in FY 98. It is estimated that initial costs from the
projects above will increase annual operating and
maintenance costs by approximately $355,000 in
FY 98.
Existing City Council policies allow the City to
continue to utilize other types of debt instruments for
items such as computers and the College Station
Business Park. Alternative debt instruments are
planned for authorized uses and the debt service for
those issues is included in the analysis of the General
Debt Service fund. The City can continue to issue all
anticipated debt within the existing tax rate.
Anticipated major technology projects include the
purchase and installation of a mobile data system for
the Police and Fire Departments, estimated to cost
approximately $720,000.
Utility projects planned for the next two years
anticipate the completion of the Carter Creek
Wastewater Treatment plant, continued underground
conversion of electric service along major
thoroughfares and construction of a Customer
Services Center. Beginning in FY 96 the Electric
Utility again reestablished the practice of using
revenues and current unobligated resources to pay for
certain capital projects. This practice will help to
reduce future debt requirements and to provide a
more stable basis for future rate payers. The
anticipated Customer Services Center will increase
annual operating and maintenance costs to the City
for the additional space and will impact the General
Fund indirectly as general government services take
over space occupied currently by Utility Customer
Services.
One of the Strategic Issues focuses on utilization of
current assets to meet capital requirements. The use
of current resources in the Electric Fund above is one
way the issue is addressed. Two other initiatives the
City has established is setting aside an appropriation
of $200,000 annually to establish a fund to pay for
some thoroughfare reconstruction from current
resources and the initiation of a Drainage utility. The
revenues from the Drainage utility are planned for
use in the actual construction of drainage capital
projects without issuing debt.
City Council Strategic Issues
The City Council has chosen to take time each year
to set aside a time where it reviews the issues that are
important to each of its members. For the last
several years the Council has developed sets of what
are called "Strategic Issues" during its annual retreat.
The Strategic Issues have become an integral part of
the budget process, establishing new goals that the
Council wishes to achieve and providing guidance to
staff in setting priorities. A review of the approved
budget indicates that there is approximately $8.7
million in resources directly related to fulfilling one or
more of the Council's Strategic Issues for FY 97. A
more detailed review of the Council's Strategic Issues"
is included in a separate tab in this budget.
The City Council has spent numerous hours developing and refining a list of "Ends" that it believes should be
achieved for the citizens of College Station. The Council identified eight Ends Statements. In developing this
budget, staff has attempted to identify what End each of the various services provided by the City meet. This is
staff's first attempt at placing all of the services within the context of the Ends identified by the City Council and
Council may wish to clarify any misunderstandings that staff may have with regard to the services assigned to each
end statement. The effort has allowed staff to better focus on the services provided and the goals that the City
Council has in mind to achieve. ' The discussion below provides a summary view of what is presented with more
detail in the Ends Statement Section of the Budget.
ation arid' Mobility are provided in College Station in a wide varlety of ways tetany o; :tnese are provtge
y directly, while others are provided by other agencies such as the Texas Department of Transportation
s includes maintenance :of City:
streets to ensure they move::traffic in a safe and efficient manner. Major street projects: are funde'
improvement projeets Transportation andmobility are also provided through the r�ordinatlon a
of the traffic: <sional system iii the. City College Station also has a sidewalk acid bike loop system;
- capital
maintenance
,864,587
uah not
separated Into this End Statement, the City's Development Services department provides for transportation
planning and engineering support f or design Arid construction f transportation related projects The Police;
Cation through traffic regulation enforcement and,rn.nitoring
7epartment plays an important rol
f frequently occurring accidents .
Streets Division $1,660,073
The Street Division is included in the Department of
Public Works and strives to ensure 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 to
address the needs of streets before more expensive
measures are needed. The Division coordinates with
the Engineering Division in the planning and
development of major street capital projects that
involve rebuilding roadways that need upgrades. The
Street Division also provides routine pothole
patching, street sweeping and other services. An
additional responsibility was added to the Street
Division for FY 96 to maintain the parks roadways
and all city parking lots. The Street Division budget
request for FY 97 is to continue to provide
maintenance and care of city streets, parks roadways
and parking lots for city facilities. The effectiveness of
this service will be measured by determining whether
95% of the streets in the City have a grade of "C" or
better, as determined using the Pavement
Management System.
The graph above illustrates growth in the number of
lane miles within, the City and the street maintenance
expenditures. As is evident, spending on street
maintenance is relatively flat over the period covered
by the chart as the number of lane miles of streets
has steadily increased. The up and down swings are
due to projects anticipated in FY 95 that actually
were completed in FY 96.
Street/Bridge Capital Projects $2,196,000
In FY 97 there are a number of significant street
capital projects that will be undertaken. These
include the reconstruction of South West Parkway
Streets Maintenance Budget vs.
Lane Miles Maintained
800
$2,000,000
600
$1,500,000
400
$1,000,000
200
$500,000
$0
o
94 95 96 97
®Lane Miles--I-Budget
The graph above illustrates growth in the number of
lane miles within, the City and the street maintenance
expenditures. As is evident, spending on street
maintenance is relatively flat over the period covered
by the chart as the number of lane miles of streets
has steadily increased. The up and down swings are
due to projects anticipated in FY 95 that actually
were completed in FY 96.
Street/Bridge Capital Projects $2,196,000
In FY 97 there are a number of significant street
capital projects that will be undertaken. These
include the reconstruction of South West Parkway
from Texas Avenue to the Highway 6 Bypass. This
project has a budget of $900,000 in FY 97. The
Rock Prairie Road West extension project is also.
budgeted in FY 97 for $355,000. This project will
be constructed in cooperation with a developer. The
engineering phase of the Anderson Street
rehabilitation project is budgeted in FY 97 for
$130,000. This street project is anticipated to be
built in FY 98. Several other major street
rehabilitation projects are expected to take place at
an estimated cost of $212,000. Oversize street
participation is budgeted at $150,000 which is used
when the City requires the construction of a street
larger than needed to serve the area a developer
plans to develop. The developer pays for the cost of
the streets used to serve the subdivision while the City
pays the additional cost of the street used by a larger
area or the City as a whole. Oversize bridge
participation is similar to the oversize street program
and has a budget of $249,000 which can have a
significant impact on transportation and mobility in
College Station.
In FY 96 the City Council approved the funding of
$200,000 a year for a thoroughfare street
rehabilitation program designed to use current
revenues to fund major street rehabilitation projects.
The intent is to use current funds rather than issuing
long term debt to fund these projects. This is the
second year $200,000 will be budgeted for this fund.
Traffic/Traffic Signals $428,514
The traffic signal system in College Station is one of
the key mechanisms in the control of the flow of
traffic through the City. College Station has a 44
signal system that is critical during peak traffic times.
10
The Traffic Signal Division is responsible for
maintaining and repairing traffic signals and school
warning devices in order to provide safe and efficient
movement of vehicles and pedestrians. The traffic
signal operating budget included a service level
adjustment of $8,000 to cover increased operations
and maintenance associated with the installation of 3
new signals in FY 96 using bond funds from the
1995 bond authorization election. Also included in
the budget is an approval for $4,000 of new software
to improve the operation of the traffic signal system
in the City.
Traffic Signal CIP $280,000
In FY 96 there were 3 new signals installed as part of
the 1995 bond program. These new signals were
located at the intersections of FM 2818 and
Wellborn, Brentwood and Texas Avenue, and
Holleman and Anderson. ` In FY 97 the Council
approved that 2 additional intersections be signaled
in College Station. The location of these signals will
be determined based on traffic studies during the
year.
Sidewalks/Bike Loop CIP ; $300,000
The City of College Station has worked over the
years to ensure adequate transportation opportunities
for pedestrians and bicyclists exist. The City has
adopted sidewalk and bike loop plans. As new
development occurs sidewalks are an important
aspect that must be considered. In FY 97 $170,000
has been budgeted in capital projects for sidewalk
construction. Construction of the bike loop is
scheduled to begin next year with the City's
participation anticipated to be $130,000.
t�r�ests
College Station has a long and proud history of supporting parks and recreational activities for it's;residents
The approved FY 97 budget include$ $5,41.6,344 to address the Parks and Recreation Ends Statement : The
City has over 900 acres of park land and has strong recreational youth and gdult sport activities such as soft•ba•
ll;
soccer, tennis and swimmir g Neighborhood parks are also numerous throughout the City; with opportunities
for most residents to be within walking distance of a park facility The City: Council, Parks rand Recreation
Board, acid Parks and Recreation Department work hard to provide the best park aril recreation facilities:ari
4>
ark- and recreational activities that are
0mogra hicatly accessa<ble and serve a diversi
Parks and Recreation
Department $4,086,444
The Parks and Recreation Department (PARD) is
responsible for the park facilities and recreational
programs in College Station. Among the services
provided are athletic, recreation, and instruction
programs for youth and adults in activities including
softball, swimming, and tennis. Also provided are
programs and special events at the Wolf Pen Creek
Amphitheater and other park locations throughout
the City. PARD operates a number of special facilities
including 3 city owned swimming pools and the
CSISD Natatorium.
provided to the park facilities to ensure they are not
only properly maintained but are aesthetically
pleasing.
100,000
80,000
60,000
40,000
20,000
$100,000
ism Attendenance ._4. Revenue
The preceding graph illustrates the increasing revenue generated
by the pools and the leveling of attendance over the past years.
The Conference Center is operated to provide
meeting space for local organizations and for
meetings supporting the local hotels and motels. The
Lincoln Center is a community center that provides
positive drug free programming, and also serves as a
satellite center for social and health services. Parks
Operations are provided to maintain the park
facilities through regular mowing, ball field
maintenance, and support for other park activities.
PARD operates and maintains the city, cemetery.
Horticulture and landscaping services are also
There is a drop in customers in FY 95 due to the use of the facility
by CSISD due to the delayed opening the Willow Branch school.
In FY 97 the Parks and Recreation Department
proposes to continue these activities, as well as
increase athletic and recreation activities. Service
level adjustments totaling $220,130 have been
approved to meet increasing demands for service and
to meet increased operations and maintenance
expenses related to recent capital project expansion.
Park development requires that an additional'
$32,180 including one parks maintenance employee
in the Parks Operations area due to increased
maintenance arising from completion of the new
Pebble Creek Park and other parks capital projects
be included in the; approved budget. Other SLA's
for PARD include: $26,700 for increased expense
due to program growth for sports activities, $5,000,
for additional concessions also due to growth,
$40,000 for replacement lights & arms for ball fields
at Central' Park, ` $2,250 for a portion of a mosquito
abatement program and $2,000, for cash registers
for pools and concessions. In addition, funds from
Hotel/Motel provide additional projects; $20,000
for a tourism marketing plan, $36,000 for additional
tournaments and meets, $30,000 for a Holiday on
the Brazos program, and $4,000 for historic
projects.
Parks Capital Projects $1,185,000
In FY 97 a new park facility adjacent to the Pebble
Creek Elementary School is expected to be
completed. This facility is one of the projects
constructed from the 1995 bond election. Also in
FY 97, the continuation of the Lincoln
Center/Wayne Smith Park Corridor project is
budgeted for $1,160,000. This project will provide
additional recreation and athletic facilities to the area
around the Lincoln Center and Wayne Smith Park.
A final capital project anticipated to be complete in
FY 1997 is the construction of restroom facilities at
Lemontree Park for $25,000.
Wolf Pen Creek TIF District $137,000
The Wolf Pen Creek Tax Increment Finance District
now generates some revenues that can be utilized in
the Wolf Pen Creek District. The FY 97 budget has
approved for the first time, the use of $137,000
from TIF revenues. $102,000 of these funds are to
be used for capital projects. Also included is
$35,000 for design of the next phase of structures to
improve the appearance and usefulness of the creek
within the TIF District.
12
Other Parks Related Expenditures $ 7,900
The Bryan College Station Athletic Federation
receives funding from the City of College Station to
support various athletic activities in the community.
The request for FY 97 is $7,900.
Health and Public Saf.:ety are:provided within the C ty of College Station through a number cif municipal
functions .. Among those functions that directly effect health and public; safety ;are Police, Fire and Emergency
Medical; Services, Water Production and;l istnbution, Wastewater Collection and Treatment; Sanitation, aid ::
Emergency Preparedness Planning services Each service is designed and provided in a manner to effectively
and efficiently provide a;secure environment within the City of College Station for its citizens and visitors In
order to provide these services effectively, the City has continued to plan for and implement various capital
projects These include'' an. additional water well, treatment plant renovations and expansions, distribution: and
collection line replacements, and improved communications for:public safety employees Laver $25 million has
been approved in the::FY :budget to address fihe.I iealth and l ublie;.Safety.;Ends. tatement in.College.Station
Police Department $5,852,228
The Police department provides a number of services
that help make the community safe. Among the
services provided are 1) police patrol with certified
police officers who are equipped with police vehicles
and all necessary equipment, and assigned to specific
areas of the city; 2) ' criminal investigation which
investigates reported crimes, 3) school resource
officers and other specialized community and
enforcement activities; 4) animal control; 5) jail and
communications providing support for officers on the
street and short term detention facilities which
reduces the processing time of arrests. The Police
Department approved budget of $5,852,228
includes service level adjustments totaling $284,542
and will provide 3 additional officers. Included are
funds from a COPPS grant program recently received
to increase community policing in several areas of the
City. Another grant program designed to reduce
underage drinking in College Station has been
received. The Police Department received funds for
video/audio recorders for 6 patrol cars, plastic rear
seats for the patrol cars, and a jail camera recorder.
CI Major Offenses
The above graph illustrates an increase in the number of reported
major offenses. Major offenses are those criminal incidents
categorized as "Part 'I Crimes" or "Index Crimes" by the FBPs
Uniform Crime Reporting system.
Police - CIP
The Police Department anticipates installing mobile
personal computers during FY 97 to enhance patrol
and traffic control functions providing better and
quicker access to information.
$724,000
20,000
15,000
10,000
5,000
0
Calls for Service vs. Response
Time (min.)
The above graph illustrates the increasing calls for service received
by the police department and the generally decreasing time
required to respond to a call.
Fire Department $4,029,776
The Fire Department provides services that are
important to the community and to our neighbors in
Bryan and rural areas around College Station. The
basic services of the Fire Department are 1) fire
response with three front line pumper trucks and one
front line ladder/quint truck with at least 3 trained
firefighters per vehicle; 2) emergency medical
response with two front line ambulances staffed with
two Emergency Medical Technicians; 3) fire
prevention services are provided by both the
firefighters and a fire prevention specialist who
inspects commercial buildings for fire safety and
provides fire prevention training at local schools and
other functions; and 4) hazardous materials response
using volunteers within the department and a trailer
that will be outfitted with specialized equipment to
respond to possible hazardous material incidents.
13
The Fire Department's budget request is $4,029,776
which maintains the current level of service except
for Hazardous Materials response where service will
be increased. Also included are service level
adjustments for additional training for fire inspectors,
replacement EMS equipment, an increase in the
medical director's contract, and back up encoder
paging equipment.
The above graph illustrates the increasing number medical related
responses by the Fire Department over the last three years while
other calls grow much more gradually.
Water Division -Operations $2,495,606
A reliable and safe supply of potable water is
necessary for any community. The City of College
Station has the capacity to produce approximately
20 million gallons per day of potable water. The
department has developed high standards of reliability
assuring customers that their needs will be met with
supplies that meet or exceed all federal and state
mandated standards. Water service is provided as an
enterprise where customers are charged on a unit
basis for their consumption and recovering the full
cost of service for water production, transmission and
Annual Water Dally Demand
The graph above illustrates the generally increasing daily demand
for water.
distribution. The approved FY 97 budget includes
service level adjustments totaling $333,500. Funds
for the rehabilitation of one of the water wells,' the
refurbishing of a ground storage reservoir, and
cooling tower renovations are included in the budget.
Landscaping and sidewalk extension at the water
tower site at Texas Avenue at Holleman is also
among the service level adjustments included for FY
97. The budget also includes elimination of two
vacant positions in the Water Division.
Water - CIP $3,227,200
In order to provide the water services described,
bonds are needed to fund capital projects. In the FY
97 budget there is $3,227,200 budgeted for water
capital projects. The projects include rehabilitating
one of the cooling towers and two pumps. West side
water service, and the rehabilitation of various water
lines throughout the water system are other projects
planned for FY 97.
Wastewater - Operations $2,489,535
Since just before the beginning of the 20th century,
the need for effective sanitary sewer collection and
treatment has been recognized as a means of
controlling certain diseases for people in urban
settings. Over the last several decades the standards
have continued to increase for this vital health related
function. The recently completed upgrades to the.
Carter Creek Wastewater Treatment Plant were
directly related to those changing standards and
growth. Changes in operations will allow the
reduction of three vacant positions in the
Wastewater Division and the new plant design will
allow for reduced dependence on chemicals' for
treatment. The system continues to grow and with
that growth the City will need to provide for
additional capital 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 recovering the cost
of service. Included in the FY 97 approved budget
are service level adjustments totaling $125,500 for
refurbishment of clarifiers, and improvements to
blowers, and equipment for trenchless pipe repair.
Wastewater - CIP $2,360,340
The Wastewater CIP budget for FY 97 includes funds
for line extensions and line rehabilitation. The
rehabilitation budgeted for FY 97 include projects in
the Eastgate area as well as the Bee Creek area.
Sanitation $2,609,976
Solid Waste Collection is provided as an enterprise
service with service fees that are intended to cover
the cost of service. The Sanitation Division in
College Station provides a number of services to
meet local needs and desires in providing collection
of municipal solid waste. These include residential
containers provided by the service, curbside recycling,
brush and grass clipping collection (Clean Green),
and the removal of any waste that may be disposed
of in the local landfill or through composting.
Commercial service is also a self supporting service
provided to local businesses. The Commercial
service provides collection in small and large plastic
containers serviced with side load automated
collection equipment. Commercial customers with
greater volumes can use the front load collection
equipment and containers or rolloff containers.
o Residential
c«m,ereda
The above graph illustrates the increasing volumes of refuse
collected, and disposed of, by the Sanitation Division.
The previous graph lllustrates the amount of residential re use
diverted from the landfill and recycled. The large increase in FY
95 is due to the implementation of the "Clean Green" program
which diverts yard waste to a composting facility.
Drainage - Operations $151,619
Drainage issues have been critical in the last several
years in College Station. As discussed in the
following section 3 of the top 20 1996 City Council
Strategic Issues are drainage related. Drainage issues
can impact both health and public safety, as well as
Transportation and Mobility issues. The drainage
service level provides a drainage maintenance
program that keeps the storm carrying capacity of
the system adequate in College Station. Mowing of
rights of way and creek cleaning are the primary
ways this service level is provided.
Drainage Utility - CIP' $1,230,000
With approval of the drainage utility by the City
Council, over $1.1 million in drainage capital projects
are scheduled for FY 97. These projects include the
enlargement of culverts, creeks, and channel
improvements in various areas throughout the city
experiencing drainage problems. It is anticipated the
drainage utility will address the need for resources to
do significant drainage capital improvements.
Other Health & Public Safety $112,624
Expenditures
The Health Department provides health services to
the citizens of Brazos County. These services include
restaurant inspection and health services for lower
income residents. The Health Department is
receiving $81,624 in FY 97.
The Brazos Valley Council on Alcohol and Substance
Abuse (BVCASA) is receiving $25,000 from College
Station in FY 97. These funds are used to operate a
Straight Talk Hotline to provide 24 hour routine
information and referral to community resources for
individuals, with alcohol and substance abuse
problems.
The Retired and Senior Volunteer Program works as
a clearinghouse for volunteer services for non-profit
agencies in the Brazos Valley including health care
organizations. $6,000 has been requested and is
approved in the FY 97 budget for this organization.
Brazos Valley Solid Waste
Management Agency $4,156,827.
The Brazos Valley Solid Waste Management Agency
(BVSWMA) is a cooperative arrangement between
the City's of College Station and Bryan to provide
solid waste disposal service. The agency is
responsible for managing the landfill, developing and
implementing alternative disposal programs for waste
that cannot be placed into the current landfill site,
and providing for long-term disposal for the two cities
and other customers of the agency. The BVSWMA
is not included in the overall City budget summary.
'roviding education and information services is vital in ensuring..that citizens in College Station receive
information they need It is also important to provide facilities such as a library to allow citizens to find>::: ...
information they mai want; on variety of subjects and to provide opport .iruties to have a :more it forr ed ant
well educated community ;Education and lnformabon services are provided in several ways by the City o{ ._
College Station. These include the provision of library services' as .welt as through the Public Relations art
Marketing activity of the City Individual departments also play a major role in providing information to t
c izens o o ese :: a ion,.
Library- Operations $405,901
Library services are provided in College Station
through an agreement with the City of Bryan Library
system where a branch of that library operates in
College Station. Currently the College Station
branch library is in lease space that is no longer;
adequate. The library budget includes a service level
adjustment to fund a new librarian for one-half year
for a new branch library scheduled to open in 1998.
This $18,104 cost is part of the ongoing operations
and maintenance expense resulting from this capital
project.
The above graph illustrates the increasing circulation of volumes at
the branch library..
Library - Capital Projects $1,300,000
The recent 1995 bond election included a
proposition to build a new library for $2,635,000.
The new library in College Station is expected to be
built by early 1998. $1,300,000 has been budgeted
for this project in the capital budget in FY 97, with
$450,000 budgeted for land purchase and design in
FY 96 and the balance anticipated in FY 98.
Public Relations and Marketing $125,910'
The Public Relations and Marketing division is
another part of the provision of information services
in College Station. This service provides timely,
factual, and understandable information to College
Station households and to the news media. Press
releases and news are examples of ways information
about the City are provided to the community. One
of the newest means of providing information has
been through the establishment of a "Home Page"
on the internet. This allows people with computer
internet access to get information about the City and
to communicate with the City. ; The FY 97 budget
includes service level adjustments enabling the Public
Relations and Marketing division to improve these
services. These include upgrading the annual report
produced, obtaining video play back equipment, and
replacing the character generator used to place
information on the public access television channel.
Other Education/Information
Expenditures
$50,000 has been included in the approved budget
for the George Bush Presidential Library in FY 97. It
is anticipated a total of $150,000 will be given to the
Library over the next 3 years. The Library is
expected to draw a large number of people to
College Station, and will provide significant new
educational opportunities for those visitors and to
members of the community.
Strategic Issues
One of the top 20 1996 Strategic Issues address the
Education/Information Ends Statement. Issue #10
Develop a regional tech prep
program/business/school/city training
program is being addressed through a $9,500
service level adjustment to fund a Tech/Prep
scholarship program.
,736,503
to
rovidecl by the City of College Station in many ways Providing quality at a reasonable cosi
one of the ways the City is a good steward of the resources provided by it citizens and customers Quality
service :is provided within the College Station City organization :by providing support; to those departments that
provide the key services to the citizens These interval services include General l overnmerit, Finance,
Technology and Information Services, and Fleet Services Fnsunng that these areas provide quality service
;helps Qnsure that. the;front line. service providers. can priuide the. best.. possible service afi the: lowest possible
Finance Department $1,438,476
The Finance Department provides. Finance
Administration, Accounting, Purchasing, and Risk
Management services to the rest of the City. It also
oversees the operations of the Municipal Court.
Finance Administration oversees the other areas of
the department and also handles cash and debt issues
for the city. The Finance Administration ensures that
all funds are invested prudently.
The Accounting and Purchasing activities work
closely together to ensure that purchases are made
and recorded properly following all rules and
guidelines. The Risk Management function seeks to
ensure that the City's exposure to physical and
financial losses are minimized. This is done through
a number of programs that address worker safety.
The Risk Management activity has one service level
adjustment approved in the FY 97 budget for $4,000
for a consultant to assist in the selection of an
insurance carrier for the next 3 years. Municipal
Court collects the fines and fees for the City.
Average Number of Cases Filed Monthly
®Traffic
• Parking
DState Law
City Ordinanc
This chart shows the average, monthly, number of cases filed in
Municipal Court. Traffic cases seemed to have leveled while
statutory cases seem to be increasing.
Average Number of Cases Set for
Court (Monthly)
This chart shows the increasing number of cases set for trial in the
Municipal Court.
Office of Technology and $1,874,173
Information Services
The Office of Technology and Information Services
provides a number of services to other departments
within the City organization. Among the services
provided are: 1) Radio and telephone
communications; 2) Integrated Data Services
including computer technology at the micro computer
to mid range computer level and geographic
information services; 3) Printing and mail services; 4)
Utility customer service including meter reading,
billing and, collection of utilities revenues.
The department manages the franchise agreements
the City of College Station has with cable, natural gas,
and telecommunication service providers in the
community.
The approved budget includes a service level
adjustment for $7,500 for management of these
franchise agreements. Careful management of these
agreements is critical to ensure that the citizens
receive quality services at reasonable costs and that
the City receives all it is entitled to receive within the
agreements.
As technology has grownin recent years so has the
use of technology by the City. As a result, the need
to have high quality service in the computer and
communication areas has grown. The approved FY
97 budget includes service level adjustments for an
i
This chart shows the increasing number of cases set for trial in the
Municipal Court.
Office of Technology and $1,874,173
Information Services
The Office of Technology and Information Services
provides a number of services to other departments
within the City organization. Among the services
provided are: 1) Radio and telephone
communications; 2) Integrated Data Services
including computer technology at the micro computer
to mid range computer level and geographic
information services; 3) Printing and mail services; 4)
Utility customer service including meter reading,
billing and, collection of utilities revenues.
The department manages the franchise agreements
the City of College Station has with cable, natural gas,
and telecommunication service providers in the
community.
The approved budget includes a service level
adjustment for $7,500 for management of these
franchise agreements. Careful management of these
agreements is critical to ensure that the citizens
receive quality services at reasonable costs and that
the City receives all it is entitled to receive within the
agreements.
As technology has grownin recent years so has the
use of technology by the City. As a result, the need
to have high quality service in the computer and
communication areas has grown. The approved FY
97 budget includes service level adjustments for an
additional Micro Computer Specialist for $31,014 to
address the ongoing needs of micro computer users
and to service the growing number of micro
computers, peripherals and connections to the
network in the organization. Also included for MIS is
a $50,000 service level adjustment for software to
support the development process.
The above graph illustrates the growing use of personal
computers within the city.
Utility Billing $1,096,133
Utility Billing is responsible for the metering, billing,
and collection of electric, water, waste water,
sanitation, and the proposed drainage utility fees.
The Utility Billing approved budget includes a service
level adjustment of $23,500 for additional part
time/temporary employees as a result of the
proposed drainage utility.
300,000
Utility Bills Mailed
charge departments a maintenance fee for equipment'.
maintenance. The new structure should increase
opportunities for improving services provided and on
controlling costs. The FY 97 approved budget
includes service level adjustments totaling $13,322
for the upgrading of two half time positions to one
full time regular position, and to provide incentive
pay to mechanics who achieve certain technical
education standards. These 2 items are designed to
ensure that a high level of quality is provided by the
Fleet Services operation.
Facilities Maintenance $757,206
The Facilities Maintenance function provides support
services to the front line departments through the
upkeep and maintenance of City facilities. This
includes all City buildings, and equipment such as air.
conditioning units. Facilities maintenance performs
some minor building construction and remodeling
activities. The Facilities Maintenance activity
manages facility repair funds that have been included
in the budget in recent years to ensure facilities and
equipment are repaired and replaced in a timely
manner to avoid deferred maintenance problems and
potential higher repair costs.
250,000-
200,000 -
150,000-
100,000-
50,000
0
The chart above illustrates the growth in the number of utility bills
processed by the Utility Billing division.
Fleet Services $855,396
The City of College Station has a fleet of over 400
vehicles and pieces of heavy equipment used to
provide services to the citizens of College Station.
Nearly every service provider in the City depends on
having a reliable fleet of vehicles to provide services.
These include Police and Fire services, Solid Waste
Collection, Public Utilities, and many others. The
Fleet Services division manages the fleet, performing
preventive maintenance and vehicle repair activities.
The Fleet Services activity is changing in FY 97 to
become a separate internal service fund that will
The chart above shows the increasing workload of the Facilities
Ma ntenance Division as the square footage of facilities
maintained increases.
Public Works Administration $246,165
This is the administrative division for the Public
Works Department which includes Streets, Drainage,
Fleet, Traffic, and Sanitation. Because the other
activities of this department have been split among a
number of ends statement, Quality Service was the
most appropriate place to put this activity. Public
Works Administration is the primary customer
contact point for these activities.
General Government $1,468,954
Several administrative activities are included in the
General Government Department which are
described below. This discussion does not include
Public Relations/Marketing which is included in ES 4
above.
The Mayor/Council activity is accounted for in this
department. The City Secretary's Office is
responsible for elections, records management, City
Council support and other activities. The City
Manager's Office is responsible for the day to day
operations of the City, and for providing
recommendations on current and future issues to the
City Council. Another key support area for the
service providers in the organization is the Legal
Office. The Legal Office provides legal services and
support to the City Council and the City staff.
The Human Resources area is responsible for helping
hire and retain the most suitable candidates for jobs.
Human Resources provides training activities, and
administers the compensation and benefits program
in the City. The Office of Management and Budget
prepares, monitors and reviews the annual budget.
The office is also responsible for providing
management and organization review services to the
organization. Included in the approved FY 97 budget
is a service level adjustment of $7,500 to fund an
annual comprehensive survey of citizens to help
determine what level of service is and should be
provided.
Strategic Issues
Three of the top 20 1996 City Council strategic
issues are under the Quality Service Ends Statement.
The first is issue #1 Streamline Development
Process. This issue is being addressed through a
team examining ways to improve the quality of
development service provide to the City's customers.
Work processes are being examined along with
processes designed to facilitate development in
College Station to determine if there are areas where
improvements can be made. Funds for the purchase
of development tracking computer software have
been included in the FY 97 approved MIS budget.
Such software will help in the streamlining and
improvement of the development process.
Issue #11 Accessibility of City Services - West
Side Water & Sewer Services/George Bush
Library is the second issue in the Quality Service
ends Statement. The City is working with Texas
A&M University to determine if there are cooperative'.
opportunities to maximize efficiencies in providing
water and sewer service to a part of the community
where alone it would be much more expensive to do
so.
The third strategic issue in the Quality Service ends
statement is #14 Benchmark/Performance
Measures for Agency Contracts. This item
addresses the need to make sure College Station has
established performance measures for outside
agencies receiving City funds to ensure the proper
services are being provided as expected.
The final 1996 strategic issue is #19 City Center
with Consolidated Office and Park
Development. This issue is examining the costs
and benefits of locating the majority of City facilities
in a centralized location. Doing so could result in a
more efficient and effective way of providing services
to the citizens.
19
liability
Cultural Arts;are pr ivided in a number ways in Collego Station; Cultural Arts are irr portant in a communis
provide some of the: amenities that can make it a special place Many: of these are not provided by the C is
organizations such as Texas A&M University provide many of these services ant(programs. The ity does,
however, provide funding for the cultural arts through tte Brazos Valley Arts Council This organization serves
as•a clearinghouse for other arts•related organizations ;
The Arts Council of Brazos Valley $170,000
The City of College Station provides funding to the
Arts Council of Brazos Valley each year through
proceeds from the Hotel/Motel Occupancy Tax
Fund. The Arts Council uses these funds to offer the
following programs and activities: 1) Local Color Art
Gallery and Store; 2) Art Classes at Art Space; 3) an
Annual Grant Program to provide local non-profit
organizations with financial support for arts -related
projects; 4) Scholarships; 5) Arts Education; 6)
FestiFall; and 7) ArtiFacts publication.
The City of College Station works with the Arts
Council through the Parks and Recreation Director
who serves as the liaison to the organization.
Cultural arts are also provided by the City through
some of the programming at the Wolf Pen Creek
Amphitheater and various other Parks and
Recreation sponsored programs.
The increase in the budget will provide box office
software to provide "one stop service" for events like
Holiday on the Brazos, begin a program to increase
regional tourism, and provide support for art
programs.
20
MPLQYMENT jPRQSPERITY
tizens bene, fit from an environment' that is conducive to providin
verse emp oyment opportunrttes
7
The encouragement of employment and prosperity is oneof the key goals of the City policy makers. This is ..
chteved �n a variety of ways tncluding economic development efforts to recruit and retatn businesses in and to
College Station Redevelopm nt £forts it areas such as Northgate are designed to part to encourage an
increase �n prosperity Business Park development is also crittcal to the City's efforts to provide diverse
employment c pportunrttes The Electric Utiltty encourages employment and prosperity by provtd r g some
C y resources bustrtesses need Employment and prosper}ty is promoted through the activittes of the
Cariyention and
of fhe
Economic and Community
Development
The Economic and Community Development
Department is a newly created department in the
City that is responsible for coordinating the efforts to
promote economic development activities in College
Station. These efforts include marketing the Business
Center in College Station as well as the rest of the
City for new business activity. The department
director serves as the staff liaison to the Economic
Development Corporation.
Community Development $2,662,176
Block Grant
The Community Development division helps provide
low cost housing and other public assistance through
community development block grant funds from the
federal government. These funds are used to assist
low to moderate income residents of College Station.
Assistance is provided in areas including housing,
public agency funding, public facility improvements,
and economic development.
Economic Development Corporation$157,000
The Economic Development Corporation is a joint
agency funded by the Cities of Bryan, College
Station, and Brazos County. The EDC promotes the
Brazos County region for economic development
prospects.
$600,139
Economic Development Activities $8,050,000
A number of Economic Development activities are
approved in the FY 97 budget. These include
$300,000 for either a potential business spec
building to be constructed at the business park, or for
the purchase of land for an industrial business site.
The capital budget includes an estimate for a
public/private economic development project in the
Northgate Area. $250,000 has also been budgeted
for economic development incentives.
Northgate $625,000
Northgate is the oldest commercial district in College
Station. It also has a number of churches and a
21
residential', area as well. The revitalization of the
Northgate area has become a top priority in recent
years. It is hoped these efforts in Northgate will have
a positive effect on the businesses in the area and will
encourage additional redevelopment in the area over
time. Land acquisition activities used to address
parking needs have been underway since early 1995.
In the FY 97 budget $150,000 has been budgeted
for the construction of a parking lot in the core
business area. This budget has increased by $50,000
from the original estimate. An additional $10,000 for
the first 2 months of operations and maintenance of
this facility has been budgeted in the Economic
Development Department. Included in the FY 97
approved budget are $475,000 in capital funds for
the first phase of the Patricia Street redevelopment
project also in the core area of Northgate.
Community Development Block Grant funds are
budgeted for a sidewalk rehabilitation project along
University Drive as well as the facade improvement
program for FY 97.
Electric Department $23,388,897
The Electric Department is responsible for providing
cost efficient and reliable electric service to the
citizens, businesses, and institutions in College
Station. Electric service is critical to the ability to
encourage new employment and prosperity in the
City.
Comparison of Purchased Power
(cents/kWh)
In FY 97 it is expected the City will purchase power at less than
the APPA average cost.
The approved Electric Department budget includes
service level adjustments totaling $784,060. Over
$3.7 million is to pay for capital projects out of
current revenues rather than issuing debt. This would
raise the total amount of capital projects funded from
current revenues to. over $5.6 million. This reduces
the need for future rate increases. This is continuing
the City Council policy of fundingcapital projects
using existing revenues rather than using long term
debt.
Electric - CIP $8,031,400
While many Electric capital projects are funded from
current revenues, others require the use of electric
revenue bonds. The approved FY 97 budget includes
the issuance of $3,700,000 in electric revenue
bonds. Over $8 million is budgeted for electric capital
projects from both current revenues and electric
revenue bonds. These projects include routine
service and system extensions due to new
development in the community and residential and
thoroughfare street lighting. Funds are budgeted for
enhanced electric service at the Business Center.
Underground electric conversion has been a priority
of the City in recent years. Funds are budgeted for
underground electric conversion in the Northgate
area, as well as along Southwest Parkway in
conjunction with the street rehabilitation projectthat
will occur in FY 97. $1.45 million has been
budgeted in FY 97 of a $2.4 million project for
construction of a new Customer Service building to
improve customer access by moving closer to the
center of Coliege Station's population.
Convention and Visitors Bureau $602,450
The Bryan College Station Convention and Visitor
Bureau (CVB) is an important component in the
encouragement of employment and prosperity
opportunities. During FY 96 the city created a
Tourism Ad Hoc Committee made up of persons
interested in the use of the Hotel/Motel Tax and
results from the CVB. The Convention and Visitor
Bureau works to encourage tourism into the Bryan
and College Station area. The approved budget for
FY 97 includes service level adjustment requests
totaling $162,000. Approximately $100,000 of this
is requested to create a sports marketing and sales
effort to support existing events, and to create
opportunities for new sporting events to be held in
the community. The addition of new sport facilities
at Texas A&M University and the entry of TAMU
into the Big 12 has increased the opportunities to
recruit more sporting events to the community. The
other $52,050 request into increase funds for sales
and advertising efforts.
22
Strategic Issues
Seven of the top twenty City Council Strategic Issues
for 1996 are in the Employment/Prosperity Ends
Statement.
The first is issue #3 Northgate Revitalization
Development Implementation. The revitalization
of the Northgate area in College Station has been
one of the top priorities of the City for several years.
The purpose of this effort is to improve existing
conditions in the area and also provide a catalyst for
new investment and development to occur.
Issue #4 Spec Building at the Business Park
is being addressed through the budget for FY. 97
including a potential $300,000 expenditure for this
project. The purpose into spur development at the
business center.
Issue #6 Strategy for. Conference/Hotel
Development is also being actively pursued. Efforts
are being made to encourage the recruitment of a
hotel facility. The FY 97 budget includes $7.5
million for the potential construction of a convention
center.
Issue #7 Business Park Recruitment is
addressing the need to recruit new businesses to
locate in the Business Center at College Station. The
infrastructure of the business park is in place and
efforts are now focusing on the recruitment of
acceptable businesses to the facility which will result
in an increase in employment to the City.
The fourth strategic issue in this Ends Statement is
#8 Marketing Strategy to Develop & Recruit
Business to Improve Retail Development. This
purpose of this is to continue to encourage and
attract additional retail development in College
Station.
Strategic issue #18 is Industrial Area/District -
Look for Alternative Sites. The goal of this issue
is to identify alternative sites for a potential industrial
District for businesses and facilities that are not
compatible with the City's business center standards.
Issue # 20 is Tourism/Marketing Plan/with
Emphasis on Promotion and is the final
Employment/ Prosperity issue. The FY 97 budget
includes funds for tourism/marketing plan, as well
as an increase in the Christmas in the Park
promotional campaign.
The creation of a separate Economic Development
department in the City has concentrated efforts and
resources to address these strategic issues. As can
be seen by the issues listed above, a concerted effort
is being made by the City of College Station to
address a number of different types of economic
development including redevelopment of existing
areas, retail development, hotel development,
industrial development, business park compatible
development, and tourist related development.
Citizens benefit from well-planned, attractive resider
commercial areas, and from preserving historic area
Civie Pride is•a critical part;of what ixiakes a'cQmmunit}r a goo
•
this as one of the key policy areas for the City Planning and
have the greatest long term; impact on the overall appearance
feel about the comp unity
Development Services $1,903,729
The Development Services Department administers
new development in the City. The Development
process includes the engineering, planning and
building functions as well as the development
coordination activity. Also included in, the
development process are other areas including the
Fire Department and Public Utilities. Included in the
MIS approved budget is $50,000 for development
process management software. This software will
improve the way development projects are processed
and tracked resulting in better service to developers
and others involvedin the process. There is also a
service level adjustment in the Development service
area for the purchase of additional filing cabinets for
plat storage.
Development Services works to ensure that the
zoning, subdivision, drainage and other ordinances
are complied with. This ensures the community
develops in a manner consistent with the policies
established by the City Council. A service level
adjustment to continue the banner project for
$20,000 has been approved. This is the second
phase of a project to place banners throughout the
City. The first phase completed in FY 96 provided
the banners along East University, Drive.
Development Services administers the code
enforcement program to ensure that city codes and
ordinances are followed. Some of the key code
enforcement concerns deal with appearance and
safety issues such as junk cars, weedy lots, and many
others. In order to better facilitate the code
enforcement, a service level adjustment for $9,000
has been approved for a part time clerk to perform
some of the administrative code enforcement duties.
This leaves the code enforcement officer more time
to address code enforcement issues. Energy
Conservation efforts are coordinated in the
Development Services Department as well.
Development Services is also responsible for the
administration of the City's capital improvement
plan. This includes the building of projects approved
as part of bond elections such as streets, fire stations,
place to live The City 1,9401#01:0009§4i;
development policies are critical because these
of the commui ity, and how .citizens; and visitors:;
libraries, and others; as well as capital projects for the
public utilities such as electric, water, and wastewater
projects.
Illustratesthe continued increase in residential construction, and
the variability in commercial construction, permits issued.
Other Civic Pride Activities '' $32,825
Several outside organizations provide services that
impact civic pride. The first is Brazos Beautiful. This
organization focuses on a number of community
enhancement areas including beautification and litter
reduction, waste minimization and recycling, and
public relations and education in these areas. The
Brazos Beautiful budget for FY 97 is $17,000. The
Noon Lion's Club has again received funds to
purchase fireworks for the annual 4th of July
fireworks display in 1997. The approval was for
$6,825.
The Sister Cities Association has received $9,000 in
FY 97. This organization establishes ties with other
cities in the world and corresponds and has visitor
exchanges. Groups from the sister cities make trips
here and delegations from this area visit the foreign
cities.
Strategic Issues
Three strategic issues are under the Civic Pride Ends
Statement. The first is issue #12 North/South
Gate Revitalization/Code Enforcement &
Planning - TAMU. The purpose of this issue is to
implement an ongoing program to improve and
maintain property standards and enhance
revitalization projects underway in the Northgate and
South Side areas.
The second strategic issue is #16 Housing
Strategy (Housing Standards/
Maintenance/Certification). This issue is intended
to develop a proactive strategy to provide a wide
variety of suitable, safe, sanitary and affordable
housing opportunities for all citizens and encourage
owner occupied housing.
Issue #17 Community Enhancement Program
is the third strategic issue in the Civic Pride ends
statement. The purpose of this issue is to consolidate
and integrate the community appearance and
enhancement programs and projects underway,
establishing an ongoing program of neighborhood
and community enhancement.
25
E11 ERA r FB $ERUiGE AND INTERNAL SMWI CE
The following discussion focuses on resources used by
the City Council's Ends Statements The resources Yn
important to fulfill the goats and obiectves of the:
general d�scuss�on about thi General Debt Serv�c
pelf Irsurazlc,
the City of College Station but not included; under one
order for the city to accomplish its mission and are
ounctl, citizens and c ur custom r :What follows is a
tuipment Replacement%Fleet Maintenance Fund ar
General Debt Service Fund
The General Debt Service Fund is used to account for
ad valorem taxes collected to pay for general
government debt. The debt service portion of the ad
valorem tax rate is approved to remain the same as
in FY 96 which is 28.25 cents per $100 valuation.
That rate will produce approximately $4,805,000.
That amount is sufficient to cover the debt service
requirement for FY 97. The current tax rate is
projected to be sufficient to allow the City to issue the
entire 1995 authorization of $22.5 million in general
obligation bonds over a five year period.
Projected revenues for the fund are $5,080,000 and
projected expenditures are $5,076,034. The ending
fund balance is projected to be sufficient to meet
council policies.
Internal Service Funds
The City has two internal service funds that are used
to account for various non -departmental functions
such as insurance and replacement equipment. The
internal service funds allow the City to establish
charges that can be set into separate funds. This
allows the City to address ongoing needs and reduce
some of the year to year fluctuations typical of the
types of expenditures covered such as insurance
claims and equipment purchases.
Equipment Replacement/ Maintenance Fund
The Equipment Replacement/Fleet Maintenance
Fund was originally established in FY 92 to provide
the City of College Station with a means of ensuring
sufficient resources to replace equipment such as
cars, trucks, tractors, and other equipment. Thus far
the fund has been able to meet the needs of the City
as originally anticipated by the City Council.
With experience managing the fund and carefully
weighing alternatives the use of the fund has been
expanded to include the telecommunications system
and the radio system. For FY 97 it is approved that
the City's Fleet Maintenance function be separated
from the General Fund and included in the
26
Equipment Replacement Fund. The intent is to
provide better management of the resources and to
provide a service that should recover its cost from the
departments that use its services through charges for
equipment maintenance rather than through indirect
cost allocation used previously.
The estimated expenditures are $1,866,541, which
is a decrease of $1,637,502 or approximately
46.7% less than the FY 96 budget. This decrease in
expenditures is due to the purchase and installation of
the 800 MHz system in FY 96. The fund will absorb
the total cost of the system and will be reimbursed
through charges for the 800 MHz system to the using
departments.
Self Insurance, Fund
The City combines four separate types of insurance
funds into one fund. This combination allows the
City to cross utilize resources to better manage costs
and to reduce the opportunity for major swings in
rates for one type of insurance in order to meet
potential liability problems. The benefit received is
that the combined funds provide a working capital
balance that is sufficient to meet most potential
liabilities without radical rate increases. The City is
self insured for all of its primary health care, worker's
compensation, unemployment, and property casualty
needs. The City carries only stop loss and
catastrophic loss insurance as a hedge against
potential major losses. The City establishes charges
that are levied to each of the operating departments
to pay for program administration and to cover the
stop loss and reinsurance policies. The charges are
computed annually to assure that charges are in line
with costs and that each functioning unit is charged
appropriately. Revenues of the Self Insurance Fund
come from charges to the various operating
departments for employee health insurance, currently
charged at $200 per month per full time employee,
or prior employee who is covered by COBRA, a
federal mandate. An additional $200 per month is
paid by the employee if dependent coverage is
selected.
Property casualty charges to departments are based
on a number of factors including number and types of
equipment used by the department, space occupied
in a city facility, number of employees, budget, and
other relevant criteria. Workers' compensation is
based upon a standard set of unemployment rates
provided by our plan administrator and adjusted by
an experience modifier. Unemployment insurance
rates are based on standard rates charged
departments against salary paid.
The revenues of the fund are estimated to be
$3,002,445 for FY 97 which is approximately.
$21,900 less than the FY 96 year end estimate.
Expenditures are estimated to be $2,925,408 which
is $330,869 more than the FY 96 year end estimate.
The estimated fund balance is $1,406,040 which
should be sufficient to protect the city against losses
up to the loss limits in its various stoploss policies.
Like the Equipment Replacement/Fleet Maintenance
Fund, this fund has been a success for the City of
College Station. Good safety programs and a
healthy workforce have allowed the City to stabilize
its costs and to effectively self insure against
catastrophic losses.
CITIZENS OF
COLLEGE STATION
CITY
SECRETARY
APPOINTED
BOARDS
ACTION TEAMS.
NEIGHBORHOOD.
YO T RE -ENG. A
CODEN
E FORCEMENT'
PUBLIC RELATION
{ AND MARKETING
POLICE
OFFICE OF
MANAGEMENT
AND BUDGET
ECONOMIC AND
COMMUNITY
DEVELOPMENT
PARKS AND
RECR ATION
DEVELOPMENT
SERVICES
PUBLIC WORKS PUBLIC IL TI OFFICE
rR AV NN
SERVICES
RESOURCES
OPERATIONS
ADMINISTRATION
O RGARENVIEW12AT10
BUDGET
ACCOUNTING
EATION
INSOIECTIION.
LE CTRIC
AGEMENT
NFORMATION
SERVICES
COMMUNITY
DEVELOPMENT
URCNASING
PLANNING
PARKS
OPERATIONS
ASTEW A
RVICES ION
MUNICIPAL
TECHNICAL
SERVICES
CON NTIO
AND VES TO NR
BUREAU S
C OLLLECTIO xI
COMM ON..CATIONJAI
S!
FACLITIE
MAINTENANCE
P Sri AIL
UTILITY
CSERV°C ESR
LI. RARY
FISCAL YEAR 1996-97
GENERAL FUND
UTILITY FUNDS
SOLID WASTE COLLECTION.
UTILITY BILLING FUND
INSURANCE FUND
DEBT SERVICE FUND
HOTEL/ MOTEL TAX FUND
EQUIPMENT REPLACEMENT
COMMUNITY DEVELOPMENT
SUB TOTAL OF O&M
UTIL CAP IMPROV PROJECTS
GEN GOVT CAP IMPROV PROJ
WOLF PEN CREEK TIF
SUB TOTAL OF CAPITAL
TOTALS
FISCAL YEAR 1995-96
GENERAL FUND
UTILITY FUNDS
SOLID WASTE COLLECTION
UTILITY BILLING FUND
INSURANCE FUND
DEBT SERVICE FUND
HOTEL/ MOTEL TAX FUND
EQUIPMENT REPLACEMENT
COMMUNITY DEVELOPMENT
SUB TOTAL OF O&M
UTIL CAP IMPROV PROJECTS
GEN GOVT CAP IMPROV PROJ
SUB TOTAL OF CAPITAL
TOTALS
FISCAL YEAR 1994-95
GENERAL FUND
UTRITY FUNDS
SOLID WASTE COLLECTION
UTILITY BILLING FUND
INSURANCE FUND
DEBT SERVICE FUND
HOTEL/ MOTEL TAX FUND
EQUIPMENT REPLACEMENT
COMMUNITY DEVELOPMENT
SUB TOTAL OF O&M
UM. CAP IMPROV PROJECTS
GEN GOVT CAP IMPROV PROJ
SUB TOTAL OF CAPITAL
TOTALS
CITY OF COLLEGE STATION
FISCAL YEAR COMPARISON SUMMARY
TOTAL SOURCES
OF FUNDS
25,991,720
65,715,661
4,847,463
2,002,955
4,331,448
6,202,470
1,810,094
3,708,807
3,092,000
117,702,618
14,961,499 - 15,706,409
138,500
30,806,408
148,509,026
TOTAL SOURCES
OF FUNDS
25,084,193
49,159,242
3,573,809
1,596,700
3,857,853
6,733,611
1,850,912
4,276,330
2,822,984
98,955,634
17,499,601
18,586,029
36,085,630
135,041,264
TOTAL SOURCES
OF FUNDS
24,181,172
47,394,123
3,488,150
1,993,116
3,868,610
5,436,135
1,806,732
2,783,429
3,676,425
94,627,892
TOTAL USES TRANSFERS NET OPERATING
OF FUNDS IN BUDGET
26,355,717
49,577,473
3,369,856
1,974,557
2,925,408
5,076,034
1,517,534
1,867,284
3,051,297
(3,807,274)
0
0
(1,974,557)
(2,925,408)
(150,000)
0
(1,867,284)
0
95,715,160 $ (10,724,523)
13,618,940 $ (5,669,580)
14,775,000 (150,000)
138,500 0
28,532,440 $ (5,819,580)
124,247,600 $ ' (16,544,103)
TOTAL USES
OF FUNDS
24,312,694
49,294,101
3,522,461
1,817,448
2,836,680
5,651,757
1,365,492
3,602,752
2,728,643
22,548,443
49,577,473
3,369,856
0
0
4,926,034
1,517,534
0
3,051,297
84,990,637
8,002,360
14,625,000
138,500
22,765,860
107,756,497
TRANSFERS NET OPERATING
IN BUDGET
(2,883,820)
0
0
(1,817,448)
(2,836,680)
0
0
(3,602,752)
0
95,132,028 $ (11,140,700)
10,537,100 $ " (1,580,000)
10,669,000 (95,000)
21,206,100 $ (1,675,000)
116,338,128 $ (12,815,700)
TOTAL USES
OF FUNDS
21,428,874
49,294,101
3,522,461
0
0
5,651,757
1,365,492
0
2,728,643
83,991,328
8,957,100
10,574,000
19,531,100
103,522,428
TRANSFERS NET OPERATING
IN BUDGET
23,478,979 $ (3,025,152) $ 20,453,827
47,582,401 0 47,582,401
3,577,465 0 3,577,465
1,861,957 (1,861,957) 0
2,816,040 (2,816,040) 0
3,876,296 0 3,876,296
1,364,387 ` 0 1,364,387
1,643,142 (1,643,142) 0
3,521,915 0 3,521,915
89,722,582 $ (9,346,291) $ 80,376,291
$_ 20,955,191 $ 17,731,588 $ (226,000) $ 17,505,588
15,215,962 8,547,000 (1,125,000) 7,422;000
$ 36,171,153 $ 26,278,588 $ (1,351,000) $ 24,927,588
$ 130,799,045 $ 116,001,170 $ (10,697,291) $ 105,303,879
30
% CHANGE
FROM PRIOR
FISCAL YEAR
5.2%
0.6%
-4.3%
NA
NA
-12.8%
11.1%
NA
11.8%
-10.796
39.7%
NA
4.1%
% CHANGE
FROM PRIOR
FISCAL YEAR
4.8%
3.696
-1.5%
NA
NA
45.896
0.1%
NA
-22.5%
-48.8%
42.5%
-1.70%
96 CHANGE
FROM PRIOR
FISCAL YEAR
16.1%
12.7%
20.7%
NA
NA
7.996
-2.8%
NA
20.696
39.096
26.5%
18.096
GEN. GOV. CAPITAL
PROJ.
14%
DEBT SERVICE FUND
5%
SOLID
WASTE
FUND
3%
CITY OF COLLEGE STATION
NET OPERATING BUDGET
$107,756,497
WOLF PEN CREEK TIF
COMM. DEVELOP. FUND'
3%
GENERAL FUND
21%
UTIL. CAPITAL
PROJ.
7%
UTILITY FUNDS
46%
HOTEL MOTEL FUND
1.5%
31
CITY OF COLLEGE STATION
ALL FUNDS
SUMMARY
GENERAL FUND
ELECTRIC FUND
WATER FUND
WASTEWATER FUND
SOLD WASTE COLLECTION FUND
UTILITY BILLING FUND
FLEET FUND
FUND
EXPENDITURE BY FUND
REVISED ESTIMATED BASE APPROVED.
ACTUAL BUDGET ..:YEAREND: BUDGET BUDGET..
FY 94-95 FY 95-96 FY 95-96 FY 96-97 Il' 96-97
$ 22,495,017 $ 25,017,658 :$ 24,843,868 $ 24,223,463 $ - 25,092,015
27,679,874 22,477,770 :.23,197,208 22,599,655 '.'.23,388,897
2,174,862 2,419,792 2,440,238 2,159,727 2,495,606
2,367,135 2,518,922 : 2,487,695 2,360,873 2,489,535
2,600,286 2,575,767 .2,479,484.2,593,118 2,609,976
1,111,057 : 1,099,048 1,099,041 1,070,486 1,096,133
0 0 :0 840,962 855,396
0.3096
4.0596
3.1396
-1.1796
1.3396
-0.2796
N/A
COMBINED FUND TOTAL
$ 58,428,231
56,108,957
56,547,534 $
55,848,284
$ _ 58,027,558
3.4296
CLASSIFICATION
EXPENDITURE BY CLASSIFICATION
REVISED ESTIMATED BASE :... . APPROVED
ACTUAL BUDGET YEAR END. BUDGET ...•BUDGET
FY 94-95 FY 95-96 FY 95-96 .FY96-97- FY 96-97
96 CHANGE IN
BUDGET FROM
FY96TOPY97
SALARIES & BENEFITS
SUPPLIES
MAINTENANCE
PROFESSIONAL SERVICES
PURCHASED PROP:. SERV.
OTIiER PURCHASED SERV.
CAPITAL OUTLAY
PURCHASED POWER
$
21,585,479
1,410,025
2,637,242
2,333,220
2,642,872
3,562,018
740,375
23,517,000
22,994,851
1,521,626
3,449,753
2,773,333
2,717,547
3,689,165
885,530
18,077,152
22;993,574
1,438,442
3,352,397
2,662,246
2,(131,793
3,554,439
973,692
18,940,951
23,427,393
1,769,905
3,620,281
1,927,533
2,660,864
3,251,273
191,035
19,000,000
$ 23,743,979
1,858,989
4,178,961.
2,563,212
2,682,764
3,388,528
611,125
19,000,000
3.2696
22.1796
21.1496.'-
-7.5896'
-1.2896
-8.15%
-30.9996...:
5.1196
COMBINED FUND TOTAL`
$ 58,428,231 ': $ ' 56,108,957
56,547,534 $
55,848,284 $ ' 58,027,558
3.4296
GENERAL FUND
ELECTRIC FUND,..
WATER FUND
WASTEWATER FUND
SOLID WASTE COLLECTION FUND
UTILITY BILLING FUND
FLEET FUND
464.0
62.0
35.5
40.0 .<
31.0:..:
31.0
0.0
490.0
54.5
31.5
41.0
29.5
-.
30.5
0.0
486.0
53.5
29.5
38.0
28.5
29.5
15.0
-0.8296
-1.8396
-6.35%
-7.3296
-3.3996
N/A
N/A
COMBINED FUND TOTAL
663.5
679.5
677.0
674.5
680.0
0.4496
32
ANALYSIS OF TAX RATE
FY 96-97
Assessed Valuation of Real and Exempt Property $1,935,322,710
(Based on 100% of Market Value)
Less: Exempt Property $176,524,641
Less: Agricultural Loss $27,582,620
Less: Over 65 and Veterans Exemptions $29,012,741
Less: House Bill 366 $80,602
Less: Abatements $920,630
Taxable Assessed Value $1,701,201,476
Less TIF Captured Value $5,526,343
O&M and Debt Service. Portion $1,695,675,133
Apply Tax Rate of .4427/$100 Valuation .4427/$100
Total Tax Levy $7,506,754
Estimate 98.5% Collection $7,394,153
Debt Service
General Fund
DISTRIBUTION OF AD VALOREM TAXES
Tax Rate Per Percent Estimated
$100 Valuation Of Levy Collections
0.2825 63.8%
0.1602 36.2%
33
$4,718,428
$2,675,724
TOTAL TOTAL
APPRAISAL MARKET EXEMPT TAXABLE
YEAR VALUATION VALUE VALUE *
1987 1,138,980,618 38,631,099 1,100,349,519
1988 1,160,147,843 38,535,922 1,121,611,921
1989 1,157,030,039 38,794,667 1,118,235,372
1990 1,244,411,436 142,931,914 ** 1,101,479,522
1991 1,282,692,121 156,080,118 1,126,612,003
1992 1,353,127,372 164,570,381 1,188,556,991
1993 1,446,692,180 177,229,893 1,269,462,287
1994 1,648,484,066 194,215,922 1,454,268,144
1995 1,814,639,141 203,017,772 1,611,621,369
1996 1,935,322,710 234,121,234 1,701,201,476
Assessed value is 100% of the estimated value.
* The increase in the exempt value is due to an effort by the appraisal district to include
government entity property in the total market valuation.
COLLEGE STATION
NET TAXABLE VALUE
1987 1988 1989 1990 1991 1992 1993 1994 1995 1996
GENERAL FUND
The General Fund is used to account for all
activities typically considered governmental
functions of the city. These include Public
Safety, Public Works, Parks and Recreation,
Economic and Development Services, the
support functions for these areas, and the
administrative functions for the city.
The General Fund for the 1996-97 fiscal year
(FY 97) is influenced, by current policies and any
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.
During FY 96, a major reorganization of
departments in the City occurred. A number of
divisions moved into the General fund from the
Electric fund because they did not directly support
the utility operations. Traffic Signals moved into
the Public Works department; Energy
Management moved into the Development
Services department; Communications moved
into the Office of Technology and Information
Services department.
Several other changes occurred within the
General Fund to better reflect the distinct
functions of each particular department.
Development Services split into two departments;
the first retained its original name, and the
second is the new Economic and Community
Development department. The latter was
created to concentrate efforts and resources on
economic development issues. Development
Services is now composed of Energy
Management, Administration, Engineering,
Planning, and Building Inspection.
A new department called the Office of
Technology and Information Services was formed
from existing resources. It encompasses the
former Management Services department and
the Geographic Information Services and
Communications divisions. Facilities
Maintenance and Public Relations moved out of
the former Management Services department.
Public Relations has become its own division
under General Government.
The former Fiscal and Human Resources
department has been renamed. It is now
Financial Services due to the separation of the
Human Resources division.
37
Public Works has also undergone significant
changes, the Facilities Maintenance and Traffic
Signals divisions have become part of the
department. In FY 97 the Fleet Services division
will become an internal service function included
in the Equipment Replacement/Fleet
Maintenance Fund.
General Fund revenues are anticipated to
increase by approximately $243,000 or 1.1% in
FY 97 over the FY 96 year-end estimate. The
relatively small projected increase in FY 97 is
primarily due to some large onetime revenues
that are anticipated in FY 96.
Notable changes in expected revenues are as
follows:
1. Ad Valorem Taxes are projected to be up
about $109,000 over the FY 96 year end
estimate. This is due to an increase in
assessed valuation from $1.61 billion to
$1.70 billion. About $75 million of the
increased valuation is due to new
development.
The operation and maintenance portion of
the ad valorem tax rate will be reduced to the
effective tax rate of 16.02 cents per $100 of
valuation from 16.25 cents per $100. The
effective tax rate is the rate that produces the
same amount of revenue as the previous year
on the same property.
Approximately $9,000 of property tax that
would ordinarily have gone into the General
Fund will go to the Wolf Pen Creek Tax
Increment Financing (TIF) Fund.
2. Sales_Tax is projected to be up 3.0% over the
FY 96 year end estimate. The FY 97
estimate of $9,733,500 is based on a
normalized 10 year trendline. The estimate is
reduced, slightly from the trend projection
based on slower anticipated retail sales
growth.
3. Other Taxes are projected to decrease 7.8%
or approximately $120,000. The decrease is
primarily due to anticipated onetime oil and
gas franchise collections in FY 96. All other
franchise taxes are projected to remain
constant or increase slightly.
4. Permit Revenue for FY 97 is projected to
decrease by $100,000 or 20% from the
FY 96 year end estimate. The decrease is
driven by lower projections in building,
electrical and plumbing permits.
These reductions are based upon an
estimated gradual reduction in building activity
to a sustainable level of about $30 to $50
million of new development per year.
5. Municipal Court Fines are projected to
increase by 5%, or about $56,000 in FY 97.
This is a conservative estimate based on the
strong growth in this revenue over the past
several years.
6. 'Return on Investment (ROI) transfers from the
enterprise funds are scheduled to be
$5,263,900. This is $127,000 or 2.5%
more than the FY 96 transfers. The increase
is smaller than in the past due to lower
expected Electric revenues and a policy
decision to retain the Electric ROI at the
current level.
Electric operating revenues are projected to
be lower than those used to calculate the FY
96 transfer due to the rate decrease that
occurred in FY 96. ROI transfers from the
Water, Wastewater and Sanitation funds are
all scheduled to increase based on increasing
operating revenues in each of those funds.
The assumptions underlying revenue increases
in those funds are discussed in the utility
section of the budget.
7. Miscellaneous Revenues are those that do not
fit into any of the other categories such as
assessments, collection fees and sale of assets.
This category is projected to decrease by
approximately $160,000 from the FY 96
year end estimate.
The large decrease is due to a onetime
revenue from the sale of a fire truck in FY 96.
Other revenues in this category are projected
to remain fairly constant in FY 97.
City staff continued to look for ways to reduce
expenditures in the FY 97 budget process. The
Budget Office identified approximately $370,500
in onetime expenditures that could be removed
to develop the FY 97 target budget. The travel
and training accounts were reduced by 10% in all
departments. This decreased the General Fund
budget by $35,000. Annual savings of $20,300
were achieved by a reduction of the fleet and an
extension of fleet and equipment life.
Net Expenditures for FY 97 are expected to be
approximately $22.55 million, about 3.1%
higher than the FY 96 year-end estimate. The
increase is due to the inclusion of funding for
proposed service level adjustments that allows. the
City to address the various "Strategic Issues" and
"Ends Statements" outlined by the City Council.
The service level adjustments are discussed in
detail in the executive summary and in the
departmental summaries.
The General fund has experienced changes in
the number of budgeted positions. As a result of
the reorganization, eleven positions moved into
the General Fund from the Communications,
Energy, Management, and Traffic Signals
divisions in the Electric Fund. In FY, 97, a
secretary and receptionist position will move into
the General fund from the Utility Billing fund.
Seven new budgeted positions have been
approved for FY 97. These include: ' 1) three
police officers in the education services division
that are partially funded by a 3 year
$100,000/yr. C.O.P.P.S. grant, 2) a
groundsworker position in the South District
operations division in the Parks & Recreation
department, 3) a Microspecialist II position in the
Management Information Services division of the
Office of Technology and Information Services,
and 4) two customer services representatives that
wereupgraded to full time positions from
temporary/seasonal in the Municipal Court
Division of the Finance depaituient.
In FY 97, fourteen positions in the Fleet Services
division will move out of the General Fund into
the Fleet Maintenance/Replacement fund. There
is a net reduction of five positions in the General
fund as compared to the revised budget for FY
96.
The Outside Agency Funding in the General fund
budget is equal to $128,449. The Noon Lions
Club and SCA Student Ambassador program
have been moved into the General fund from the
Hotel/Motel fund to more appropriately account
for these expenditures. All of the funds expensed
for Brazos Beautiful are now in the Sanitation
fund.
38
The agencies that have maintained ` at current
levels of funding are the Brazos Valley Council on
Alcohol and Substance Abuse, $25,000;
Economic Development Incentive Funding (this is
budgeted for the Economic Development
Corporation), $50,000; and the SCA Student
Ambassador program, $9,000.
The Retired Senior Volunteers programs has
requested an increase in funding of $1000 for a
total of $6,000. The Noon Lions Club has
requested an increase, of $325 for a total of
$6,825 for the 4th of July fireworks display.
The Health department has also requested an
increase in funding of $4,139 for a total of
$81,624. These new requests have all been
included in the FY 97 budget.
There is $369,526 budgeted for pay and benefit
adjustments in the General Fund. This amount
includes $327,599 for the new pay plan as
suggested by the City Council earlier this year. It
proposed to provide a 2% pay increase across
the board for all employees on January 1, 1997
The balance of the funds will be used to pay for
one time employee bonuses later in this fiscal
year.
39
An additional $41,927 is approved to be used
for the 20 year Retirement plan. The current
plan provides for retirement after 25 years with
cities in the Texas Municipal Retirement System.
This plan will allow employees to retire after
serving 20 years.
Economic Development issues have become a
top priority in recent years in an effort to expand
employment opportunities. The General fund
budget reflects this philosophy, $183,800 is
budgeted to address these issues. ' That amount
is composed of $133,800 for economic
developments incentives, the other $50,000 is
planned for the 2nd and last installment for the
economic incentives agreed on for Sanderson
Farms.
There is $280,500, budgeted for special projects.
$200,000 is, budgeted to continue the
Thoroughfare Street Reconstruction Fund that
was established in FY 96. This plan is to build a
fund that will provide resources for thoroughfare
and collector street rehabilitation in lieu of debt
issuance. An additional $80,500 will beused as
a loan repayment to the Electric fund for a
portion of the Northgate Revitalization project.
BEGINNING BALANCE
REVENUES
PROPERTY TAXES
SALES TAX
OTHER TAXES
PERMITS
PARKS AND RECREATION
OTHER SERVICE CHARGES
FINES AND FORFEITURES
INVESTMENT EARNINGS
MISCEUANEOUS
RETURN ON INVESTMENT
TOTAL REVENUES
TOTAL FUNDS AVAILABLE
EXPENDITURES AND TRANSFERS
POLICE
FIRE
PUBLIC WORKS
PARKS AND RECREATION
LIBRARY
DEVELOPMENT SERVICES
ECONOMIC AND COMM DEV,
OFFICE OF TECH. & INFO. SVS.
FINANCE
GENERAL GOVERNMENT
PUBLIC AGENCY FUNDING
CONTINGENCY
ECONOMIC DEVELOPMENT
SPECIAL PROJECTS
GENERAL/ADMIN. TRANSFER
NET EXPENDITURES
INCREASE (DECREASE) IN
FUND BALANCE
ENDING FUND BALALNCE
CITY OF COLLEGE STATION
GENERAL FUND
FUND SUMMARY
FY 94-95
ACTUAL
FY 95-96
REVISED
BUDGET
$ 3,841,077 $ 4,386,764
$ 2,365,740
8,887,016
606,715
523,725
542,211
639,492
1,003,547
371,953
374,861
4,915,250
$ 20,230,510
2,612,000
9,153,000
695,050
385,630
660,996
612,250
1,027,800
345,114
273,673
5,136,750
$ 20,902,263
$ 24,071,587 $ 25,289,027
$ 5,062,527 $ 5,240,868
3,882,571 3,980,640
2,428,728 3,934,785
3,698,816 4,131,590
367,393 374,943
2,123,946 1,925,757
O 545,930
2,003,962 1,787,359
1,643,592 1,462,178
1,283,483 1,633,608
155,813 115,985
O 204,795
O 183,800
0 280,500
(2,966,008) (3,717,791)
$ 19,684,823 $ 22,084,947
$ 545,687 $ (1,182,684)
$ 4,386,764 $ 3,204,080
FY 95-96
YEAR-END
ACTUALS
FY 96-97
BASE
REQUEST
FY 96-97
APPROVED
BUDGET
$ 4,386,764 $ 4,128,086 $ 4,128,086
$ 2,593,000 $ 2,702,000 $ 2,702,000
9,450,000 ' 9,733,500 ' 9,733,500
828,442 708,650 708,650
489,093 388,018 388,018
633,644 644,489 644,489
637,076 656,030 666,030
1,112,000 1,167,600 1,167,600
338,227 347,927 347,927
401,858 241,520 241,520
5,136,750 5,206,400 5,263,900
$ 21,620,090 $ ` 21,796,134 $ 21,863,634
40
$ 26,006,854 $ 25,924,220
$ 25,991,720
$ 5,257,444 $ , 5,555,859 $ 5,852,228
4,022,047 3,975,930 4,029,776
3,883,218 3,215,753 3,246,969
4,209,495 3,861,370 4,086,444
363,297 387,797 405,901
1,830,120 1,868,044 1,903,729
496,608 524,031 600,139
1,717,658 1,782,397 1,874,173
1,456,110 1,431,972 1,438,476
1,607,871 1,620,310 1,654,180
115,985 128,449 '' 128,449
132,406 350,000 370,953.
183,800 183,800 483,800
280,500 280,500 280,500
(3,677,791) (3,520,231) (3,807,274)
$ 21,878,768 $ 21,645,981 $ 22,548,443
$ (258,678) ,$ 150,153 $ (684,809)
$ 4,128,086 $ 4,278,239 3,506,187'
CHANGE IN
BUDGET FROM
FY 96 TO FY 97
3.4596
6.3496
1.96%'
0.62%
-2.5096
8.7896
13.6096
0.82%
-11.7596
2.4896
4.6096
2.78%
11.67%
1.23%
-17.4896
-1.0996
8.26%
-1.14%
9.93%'
4.8696
-1.6296
1.26%
10.7596
81.1396
163.2296
0.0096
2.4196
2.10%
1111111110111011111 _.
COMBINED UTILITY FUNDS
The combined utility funds account for revenues
and expenditures in all of the utility related funds
in the City. These include Electric, Water, and
Wastewater activities as well as Utility Billing and
the Energy Projects Fund.
During FY 96, a number of divisions in the
Electric fund moved into the General Fund, these
include the Traffic Signals, Energy Management,
and Communications divisions. At the beginning
of FY 97, the Technical and Electrical
Transmission/ Distribution divisions will be
consolidated.
Notable changes in expected revenues, by fund,
are as follows:
ElectricalElectricalfundlavenues. are budgeted to be
$34,566,000 in FY 97. This is an increase of
2.6% over the FY 96 year end estimate.
Residential and commercial electricity sales are
expected to increase 2.8% based on the 10 year
historical load and customer growth trend and
the current purchased power contract with Texas
Utilities. Electric rates will not increase in FY 97.
Total expenditures for the Electric Fund are
anticipated to be $37.1 million, an increase of
approximately 15.3% over the FY 96 year end
estimate. This increase is a result of many capital
expenditures that are anticipated in FY 97. $1.4
million is budgeted for a new Utility Billing
facility; $3.7 million is budgeted for capital
projects; $500 thousand is budgeted for joint
public/private economic development projects in
the Northgate area; and another $500 thousand
is budgeted for continuation of the fiber loop.
There is also $789,242 included in the budget
for service level adjustments.
Approximately $1,557,900 of reductions
occurred in the Electric fund without affecting
current service levels. This amount includes
$1,505,000 in one time expenditures on capital
projects that has been removed. $38,900 was
reduced in the elimination of an Administrative
Manager position. An additional $14,000 was
saved by reducing the equipment and fleet.
WaterWateriund_revenue for FY 97 is estimated to be
$6,686,600. This is a decrease of 5.5% from
the FY 96 year end estimate. The reason for the
decrease is the extremely dry weather in FY 96
Water sales are expected to be 10% over
budgeted amounts in FY 96. Customer growth is
projected to be about 1.5% based on historical
43
trends and overall economic indicators. There is
no proposed rate change in FY96.
Expenditures in the Water Fund are projected to
be $6.0 million or a decrease of 2.5% over the
FY 96 year end estimate. This decrease was the
result of a combination of factors. Savings of
$35,700 occurred because of the elimination of
two positions, a Pump Station Operator and
W/WW Operator. An additional $53,500 was
saved by the removal of one time expenditures. in
FY 96. The reduced budget includes $335, 879
in service level adjustments.
Wastewater Fund revere iP is projected to increase
by about $600,000 or 10% in FY 97 primarily
due to an estimated rate increase of about 10%.
The rate increase is necessary to cover debt
service payments from the $10 million Carter
Creek Treatment Plant improvements.
Residential and commercial usage is projected to
increase by 1.25%. Sewer tap revenue is
projected to decrease from $150,000 to
$100,000 due to, a projected slowdown in
building activity to a more sustainable level.
Wastewater Fund expenditures are projected to
be $6,483,725, or an increase of 9.8% over the
FY 96 year end estimate. This increase was
primarily the result of an increase in the debt
service transfer. The Wastewater Interest and
Sinking Fund exceeded bond covenant
requirements in FY 96, decreasing the amount
necessary to transfer to debt service. There is
also $128,662 in service level adjustments
budgeted. Some reduction in expenditures
occurred; the elimination of three operator
positions for savings of. $53,500 and the removal
of one time expenditures totaling $60,000.
Combined Utility Revenue Bonds are issued to
provide for capital expansion and replacements
for the various utility services. Over the next five
years it is projected that the City will issue an
estimated additional $30.6 million the largest
share for Wastewater. It is anticipated that the
current rate schedules will be sufficient to cover
the debt for the Electric and Water Funds. The
Waste Water Fund is project to require rate
increases totaling approximately 31% during that
time. The Waste Water increased debt
requirement results from additional plant capacity
requirements due to growth and line and major
collector system extensions.
CITY OF COLLEGE STATION
COMBINED UTILTIES FUND
FUND SUMMARY
FY 95-96 FY 95-96 FY 96-97 FY 96-97 % CHANGE IN
FY 94-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET ESTIMATE REQUEST BUDGET FY 96 TO FY 97
REVENUES
ELECTRIC $ 34,311,532 $ 35,913,750 $ 32,772,600 $ 33,666,000 $ 33,666,000 #RFF1
WATER 6,511,002 6,300,100 7,010,100 6,614,700 6,614,700 4.9996
WASTEWATER 5,746,911 5,826,900 5,888,800 _' 5,913,900 6,489,200 11.3796
INVESTMENT EARNINGS 717,259 887,542 850,000 860,000 860,000 -3.1096
OTHER NONOPERATING 290,836 230,950 224,300 224,300 224,300 2.8896
TOTAL REVENUES $ 47,577,540 $ 49,159,242 $ 46,745,800 $ 47,278,900 $ 47,854,200 -2.65%
EXPENDITURES AND TRANSFERS
ELECTRIC OPERATIONS $ 4,162,861 $ 4,400,618 $ 4,256,257 $ 3,599,655 $ 4,388,897 -0.27%
ELECTRIC PURCHASED POWER 23,517,000 18,077,152 18,940,951 19,000,000 19,000,000 5.1196
WATER OPERATIONS 2,174,862 2,419,792 2,440,238 2,159,727 2,495,606 3.1396
WASTEWATER OPERATIONS 2,367,135 2,518,922 2,487,695 2,360,873 2,489,535 -1.17%
NET GENERAL/ADMIN. TRANSFERS 1,840,917 2,713,861 2,652,694 2,297,175 2,362,175 -12.96%
CONTINGENCY 0 280,000 264,526 280,000 281,936 0.6996'
TOTAL OPERATING
EXPEND. AND TRANSFERS $ 34,062,775 $ 30,410,345 $ 31,042,361 $ 29,697,430 $ 31,018,149 2.0096
NONOPERATING EXPENDITURES
ECONOMIC DEVELOPMENT $ 0 $ 58,000 $ 31,000 $ 58,000 $ 58,000 0.0096
OUTSIDE AGENCY FUNDING 165,000 173,667 157,000 176,000 176,000 1.3496
DEBT SERVICE TRANSFER 6,858,579 6,103,055 6,339,916 7,023,844 7,023,844 15.0996'."
OTHER 0 ` 300,000 171,000 54,000 54,000 -82.0096
CAPITAL PROJECTS FUNDING 0 1,505,000 1,505,000 0 3,721,580 147.28%
OTHER CAPITAL PROJECTS 0 0 0 1,445,000 - 2,445,000 N/A
RETURN ON INVESTMENT 4,765,000 4,982,250 4,982,250 5,023,400 5,080,900 1.98%
TOTALNONOPERATINGEXPEND. $ 11,788,579 $ 13,121,972 $ 13,186,166 $ 13,780,244 $ 18,559,324 - 41.44%
TOTAL EXPENDITURES/TRANSFERS $ 45,851,354 $ 43,532,317 $ 44,228,527 $ 43,477,674 $ 49,577,473 13.8996
INCREASE (DECREASE) IN
WORKING CAPITAL $ 1,726,186 $ 5,626,925 $ 2,517,273 $ 3,801,226 $ (1,710,614)
BEGINNING WORKING CAPITAL $ 13,618,002 $ 15,344,188 $ 15,344,188 $ 17,861,461 $ 17,861,461
ENDING WORKING CAPITAL $ 15,344,188 $ 20,971,113 $ 17,861,461 $ 21,662,687 $ 16,150,847
CITY OF COLLEGE STATION
ELECTRIC FUND
FUND SUMMARY
FY 95-96 FY 95-96 FY 96-97 FY 96-97 % CHANGE IN
FY 94-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET ESTIMATE REQUEST BUDGET FY 96 TO FY 97
REVENUES
RESIDENTIAL $ 18,085,015 $ 18,366,000 $ 16,894,000 $ 17,207,000 $ 17,207,000 -6.3196
COMMERCIAL/INDUSTRIAL 15,597,808 16,952,000 15,288,000 15,883,000 15,883,000 -6.3196
OTHER SALES 67,085 74,750 69,600 73,000 73,000 -2.3496
OTHER OPERATING561,624 521,000 521,000 503,000 503,000 -3.45%
INVESTMENT EARNINGS 619,337 642,342 700,000 700,000 700,000 8.9896
OTHER NONOPERATING 258,127 208,150 200,000 200,000 200,000 -3.9296
TOTAL REVENUES $ 35,188,996 $ 36,764,242 $ 33,672,600 $ 34,566,000 $ 34,566,000 -5.98%
EXPENDITURES ANI) TRANSFERS
ADMINISTRATION $ 841,483 $ 1,394,853 $ 1,290,547 $ 733,054 $ 767,258 -44.99%
TECHNICAL 1,486,034 1,032,947 1,122,101 0 0 -100.0096
TRANS/DISTRIBUTION 1,835,344 1,972,818 1,843,609 2,866,601 3,621,639 83.5896
PURCHASED POWER 23,517,000 18,077,152 18,940,951 19,000,000 19,000,000 5.11%
NET GEN./ADMIN. TRANSFERS 563,280 1,442,206 1,381,039 1,128,634 1,193,634 17.2496
CONTINGENCY 0 160,000 144,526 160,000 161,936 1.2196
TOTAL OPERATING
EXPEND. AND TRANSFERS
$ 28,243,141 $ 24,079,976 - $ 24,722,773 $ 23,888,289 $ 24,744,467 2.76%
NONOPERATING EXPENDITURES
ECONOMIC DEVELOPMENT $ 0 $ 31,000 $ 31,000 $ 31,000 $ 31,000 0.0096
OUTSIDE AGENCY FUNDING 165,000 173,667 157,000 176,000 176,000 1.34%
DEBT SERVICE TRANSFER 1,623,353 1,772,765 1,772,765 _ 2,109,180 2,109,180 18.98%
OTHER 0 300,000 171,000 54,000 54,000 -82.0096
CAPITAL PROJECTS FUNDING 0 1,505,000 1,505,000 0 3,721,580 147.2896
OTHER CAPITAL PROJECTS 0 0 0 1,445,000 2,445,000 N/A
RETURN ON INVESTMENT 3,600,000 3,773,500 3,773,500 3,773,500 3,773,500 0.0096
TOTAL NONOPERATING EXPEND. $ 5,388,353 $ 7,555,932 $ 7,410,265 $ 7,588,680 $ 12,310,260
TOTAL EXPENDITURES/ TRANSFERS $ 33,631,494 $ 31,635,908 $ 32,133,038 $ 31,476,969 $ 37,054,727
INCREASE (DECREASE) IN
WORKING CAPITAL $ 1,557,502 $ 5,128,334 $ 1,539,562 $ 3,089,031 $ (2,481,609)
BEGINNING WORKING CAPITAL $ 11,903,809 $ 12,463,780 $ 13,461,311 $ 15,000,873 $ 15,000,873
ENDING WORKING CAPITAL $ 13,461,311 $ 17,592,114 $ 15,000,873 $ 18,089,904 $ 12,519,264
46
62.92%
17.13%
CITY OF COLLEGE STATION
WATER FUND
FUND SUMMARY
FY 95-96 FY 95-96 FY 96-97 FY 96-97 % CHANGE IN
FY 94-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET ESTIMATE REQUEST BUDGET FY 96 TO FY 97
REVENUES
RESIDENTIAL $ 3,167,929 $ 3,092,000 $ 3,401,000 $ 3,327,000 $ 3,327,000 7.60%
COMMERCIAL/INDUSTRIAL 2,939,903 2,970,000 3,267,000 3,050,000 3,050,000 2.69%
OTHER OPERATING 403,170 _ 238,100 342,100 237,700 237,700 -0.17%
INVESTMENT EARNINGS 7,840 60,000 50,000 60,000 60,000 0.00%
OTHER NONOPERATING 14,556 10,400 11,900 11,900 11,900 14.42%
TOTAL REVENUES
6,533,398 $ 6,370,500 $ `7,072,000 $''6,686,600 $ 6,686,600
4.9696,
EXPENDITURES AND TRANSFERS
PRODUCTION $ 1,062,029 $ 1,330,068 $ 1,283,341 $ 1,092,241 $ 1,416,026 6.4696
DISTRIBUTION 891,024 984,530 1,051,739 971,356 983,221 -0.1396
ENGINEERING/SUPPORT 221,809 ( 105,194 105,158 96,130 96,359 -8.4096
NET GEN./ADMIN. TRANSFERS 713,635 822,575 ; 822,575 721,242 721,242 -12.32%
CONTINGENCY 0 60,000 60,000 60,000 60,000 0.0096
TOTAL OPERATING
EXPEND. AND TRANSFERS $ 2,888,497 $ 3,302,367 $ 3,322,813 $ 2,940,969 $ 3,276,848 -0.7796
NONOPERATING EXPENDITURES
ECONOMIC DEVELOPMENT $ 0 $ 12,400 $ 0 $ 12,400 $ 12,400 0.00%
DEBT SERVICE TRANSFER 2,277,142 2,010,900 2,247,761 2,088,273 2,088,273 3.8596
RETURN ON INVESTMENT 615,000 622,800 _ 622,800 661,500 661,500 6.2196
TOTAL NONOPERA11NG EXPEND. $ 2,892,142 $ 2,646,100 $ 2,870,561 $ 2,762,173 $ 2,762,173 4.3996
TOTAL EXPENDITURES/TRANSFERS $ 5,780,639 $ 5,948,467 $ 6,193,374 $ 5,703,142 $ 6,039,021 1.5296
INCREASE (DECREASE) IN
WORKING CAPITAL $ 752,759 $ 422,033 $ 878,626 $ 983,458 $ 647,579
BEGINNING WORKING CAPITAL $ 90,401 $ 821,324 $ 843,160 $ 1,721,786 $ 1,721,786
ENDING WORKING CAPITAL $ 843,160 $ ' 1,243,357 $ 1,721,786 $ 2,705,244 $ 2,369,365
48
CITY OF COLLEGE STATION
WASTEWATER FUND
FUND SUMMARY
FY 9596 FY 95-96 FY 9697 FY 9697 % CHANGE IN
FY 94-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET ESTIMATE REQUEST BUDGET FY 96 TO FY 97
REVENUES
RESIDENTIAL $ 4,750,043 $ 4,833,000 $ 4,833,000 $ 4,897,000 $ 5,386,700 11.46%
COMMERCIAI,/INDUSTRIAL 828,270 874,000 847,000 856,000 941,600 7.73%
OTHER OPERATING 168,598 ` 119,900 208,800 160,900 160,900 34.20%
INVESTMENT EARNINGS 90,082 185,200 100,000 100,000 100,000 46.00%
OTHER NONOPERATING 18,153 12,400 12,400 12,400 12,400 o.0096
TOTAL REVENUES
5,855,146 $ 6,024,500 $ ; 6,001,200 $ '6,026,300 '' $ 6,601,600 9.58%'
EXPENDITURES AND TRANSFERS
SEWER TREATMENT $ r 1,438,526 ` $ 1,611,557 $ 1,589,203 $ 1,465,074 $ 1,576,838 -2.1596
SEWER COLLECTION 928,609 907,365 898,492 895,799 912,697 0.5996
NET GEN./ADMIN. TRANSFERS 564,002 449,080 449,080 447,299 447,299 -0.4096
CONTINGENCY 0 60,000 ` 60,000 60,000 60,000 o.00%
TOTAL OPERATING
EXPEND. AND TRANSFERS
2,931,137 $ 3,028,002 $ 2,996,775 $ 2,868,172 $ 2,996,834
-1.0396
NONOPERATING EXPENDITURES
ECONOMIC DEVELOPMENT $ 0 $ 14,600 $ 0 $ 14,600 $ 14,600 0.0096
DEBT SERVICE TRANSFER 2,958,084 2,319,390 2,319,390 2,826,391 2,826,391 21.8696
RETURN ON INVESTMENT 550,000 585,950 585,950 588,400 645,900 10.23%
TOTAL NONOPERATING EXPEND. $ 3,508,084 $ 2,919,940 $ 2,905,340 $ 3,429,391 $ 3,486,891 19.4296
TOTAL EXPENDITURES/TRANSFERS
INCREASE (DECREASE) IN
WORKING CAPITAL
BEGINNING WORKING CAPITAL
ENDING WORKDING CAPITAL
6,439,221 $ 5,947,942 ` ' $ 5,902,115 $ 6,297,563 $ 6,483,725
(584,075) $ 76558 $ 99,085 $ (271,263) $ 117,875
1,623,792 $ 1,130,453 $ 1,039,717 $ 1,138,802 $ 1,138,802
1,039,717 $ 1,207,011 $ 1,138,802 $ 867,539 $ 1,256,677
50
9.0196
WASTEWATER FUND - SOURCES OF FUNDS
INTEREST
2%
COMMERCIAL
14%
.111111111111111111111111
OTHER
3%
RESIDENTIAL
81%
WASTEWATER FUND - USES OF FUNDS
ROI
10%
OTHER
1%
TREATMENT
24%
DEBT SERVICE
44%
ADMIN. TRANSFERS
7%
51
UTILITY BILLING FUND
The Utility Billing Fund is used to account for
expenditures associated with meter services,
billing, and collection for the City's Electric,
Water, and Wastewater, and Drainage utilities.
Revenues are projected to be $1,338,300, a
decrease of 18.2%. Revenues in the Utility Billing
Fund are received as service charges from the
various enterprise funds. Service charges
decreased in an effort to reduce the excessive fund
balance in FY 96. The SLA revenues are to offset
the added cost for the drainage utility.
53
Projected expenditures are $1,974,557, an
increase of 25.2%. This is primarily due to a
$430,000 capital outlay for a billing system. The
$23,500 is for additional part-time/seasonal
employees due to the anticipated workload
associated with the Drainage Utility.
CITY OF COLLEGE STATION
UTILITY BILLING FUND
FUND SUMMARY
FY 9495
ACTUAL
FY 95-96 FY 95-96 FY 96-97 FY 96-97 ' % CHANGE IN
REVISED YEAR-END BASE APPROVED BUDGET FROM
BUDGET ESTIMATE REQUEST BUDGET FY 96 TO FY 97
BEGINNING BALANCE $ 836,006 $ 581,302 $ 581,302 $ 641,155
641,155
REVENUES AND SERVICE CHARGES
SERVICE CHARGES $ 1,484,045 $ 1,596,700 $ 1,596,700 $ 1,298,300 $ 1,321,800 -17.2296
INVESTMENT INCOME 18,667 0 40,000 40,000 40,000 ' N/A
TOTAL REVENUES
AND SERVICE CHARGES $ 1,502,712 $ 1,596,700 $ 1,636,700 $ 1,338,300 $ 1,361,800 -14.7196
EXPENDITURES
COLLECTIONS $ 842,226 $ 832,237 $ 831,904 $ 784,649 $ 809,706 -2.7196
METER SERVICES 268,831 266,811 267,137 285,837 286,427 7.3596
GENERAL AND ADMIN. TRANSFERS 406,803 474,800 474,800 418,424 418,424 -11.8796
CONTINGENCY 0 30,000 0 30,000 30,000 0.0096
CAPITAL OUTLAY 239,556 213,600 3,006 430,000 430,000 101.3196
TOTAL EXPENDITURES $ 1,757,416 $ 1,817,448 $ 1,576,847 $ 1,948,910 $ 1,974,557 8.6496
INCREASE (DECREASE)
IN FUND BALANCE $ (254,704) $ (220,748) $ . 59,853 $ (610,610) $ (612,757)
ENDING FUND BALANCE $ 581,302 $ 360,554 $ ` 641,155 $ 30,545 $ 28,398
54
SANITATION FUND
The Sanitation Fund is an enterprise
fund that accounts for the activities of
collecting and disposing of residential
and commercial refuse in the City. This
area is also responsible for a recycling
program, and clean green activities to
help reduce the amount of solid waste
deposited into the landfill.
Revenues for, the Sanitation Fund are
expected to be $3,777,200 in FY 97.
This is an increase of approximately
2.9% over the FY 96. year end
estimate. The residential and
commercial customer bases are
expected to grow by 2% and 3%
respectively based on analysis of
building permits and population growth.
There is no rate increase scheduled for
FY97.
57
Operating expenditures for the
Sanitation Fund in FY 97 are expected
to decrease 2.45% from FY96.
The approved SLA is for the purchase
of five roll -off containers ($15,000) to
provide greater capacity for apartment
complex collection. There is $8,200
budgeted for economic development
incentives as approved by the City
Council, and $17,000; of funding for
Brazos Beautiful.
CITY OF COLLEGE STATION
SANITATION FUND
FUND SUMMARY
FY 95-96 FY 95-96 FY 96-97 FY 96-97 % CHANGE IN
FY 94-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET ESTIMATE REQUEST BUDGET FY 96 TO FY 97
REVENUES
RESIDENTIAL $ 1,994,575 $ 2,039,700 $ 2,142,000 $ 2,184,800
COMMERCIAL/INDUSTRIAL 1,297,238 1,292,800 1,331,700 _ 1,371,500
OTHER OPERATING 95,711 42,900 72,450 95,900
INVESTMENT EARNINGS 91,417 90,000 100,000 100,000
TRANSFER & OTHER 53,253 22,750 25,000 25,000
TOTAL REVENUES
$
2,184,800 7.1196
1,371,500 6.0996
95,900 123.5496
100,000 11.1196
25,000 9.8996
3,532,194 $ 3,488,150' $ 3,671,150 $ 3,777,200 $ 3,777,200 8.29%
EXPENDITURES AND TRANSFERS
RESIDENTIAL $ 1,430,435 $ 1,434,167 $ 1,416,309 $ 1,410,860 $ 1,412,153 -1.5396`
COMMERCIAL 1,169,851 1,141,600 1,063,175 1,063,175 1,197,823 4.9296
GENERAL & ADMIN. TRANSFERS 428,976 500,000 _ 505,500 380,408 380,408 -23.9296
OUTSIDE AGENCY FUNDING 8,500 8,500 8,500 17,000 17,000 100.00%
CONTINGENCY 0 52,185 42,185 ' 52,185 52,185 0.0096
TOTAL OPERATING
EXPEND. AND TRANSFERS
3,037,762 $ 3,136,452 $ 3,035,669 $ 2,923,628 $ 3,059,569 -2.4596
NONOPERATING EXPENOTIURES
ECONOMIC DEVELOPMENT $ 0 ; $ 8,200 $ 0 $ 8,200 $ 8,200 0.00%
DEBT SERVICE TRANSFER 240,454 240,028. 240,028 240,028 240,028 0.00%
RETURN ON INVESTMENT 150,000 154,500 154,500 183,000 183,000 18.4596
TOTAL NONOPERATING
EXPENDITURES ' $ 390,454 $ 402,728 $ 394,528 $ 431,228 $ 431,228 7.08%
TOTAL OPERATING AND
NONOPERATING EXP & TRANSFERS
INCREASE (DECREASE) IN
WORKING CAPITAL
BEGINNING WORKING CAPITAL
ENDING WORKING CAPITAL
3,428,216 $ 3,539,180 $ 3,430,197 $ 3,354,856 $ 3,369,856 -4.78%
$ 103,978 $ (51,030) $ 240,953 ' $ 422,344 $ 407,344
$ 725,332 $ 829,310 $ 829,310 $ 1,070,263 $ 1,070,263
$ 829,310 $ 778,280 $ 1,070,263 $ 1,492,607 $ 1,477,607
58
COMMERCIAL
36%
DEBT SERVICE
7%.
g{},.:F. ...ff: rc}>:,,,,'•:'•,,:::::o:}:•>:: RESIDENTIAL
ADMIN. TRANS. c;;E+.r.�::�:::.r••::•::::.}:'>.�:>�>:�: k.:t•>�•}:•.^..'•}:a:•}
:•: t r: r.
419611%
HOTEL/MOTEL FUND
The primary funding source for the Hotel/Motel
Fund is the Hotel/Motel 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. The uses of the funds derived from the
tax are limited to 1) promotion of tourism, 2)
promotion and support of the arts, and 3) directly
attributable administrative costs.
Hotel/Motel tax revenue is projected to increase
2% in FY 97. This is a conservative estimate
based on the historical trend and expectations of
slightly higher occupancy rates.
Conference Center rentals, are another source of
revenue for the Hotel/Motel Fund. For FY 97
this revenue is projected to remain constant at
$60,000.
Some other major sources of revenue are Wolf
Pen Creek concessions and ticket sales and
Northgate building rentals. Wolf Pen Creek
revenues are expected to remain fairly constant at
about $51,000 for FY 97.
Property rental of Northgate buildings owned by
the City is expected to produce revenues of about
$30,000 in FY 97.
During 1996, a Tourism Ad hoc Committee was
formed. The Committee is composed of members
who have an interest in how Hotel/Motel funds
are expended and in developing programs to
enhance tourism in the future.
61
Expenditures in the Hotel/Motel Fund are
projected to be $1,517,534 or a decrease of
7.1% from the FY 96 year end estimate. This is
primarily due to the increase of outside agency
funding.
The Outside Agency funding in the Hotel/Motel
fund budget is equal to $880,350. The Bush
Library Committee has maintained its', current
level of funding. The Noon Lions Club and SCA
Student Ambassador program have moved to the
General Fund to more appropriately account for
future expenditures.
The Convention & Visitors Bureau has requested
an increase in funding of $52,950 to expand its'
advertising activities, for a total of $502,950.
The Convention & Visitors Bureau also requested
an additional $99,500 to promote College Station
in an effort to increase the number of sporting
events that come to the City.
The Arts Council has requested an increase in
funding of $15,000 for a total of $170,000.
There is a $6,100 decrease in the amount of
funding received by the Bryan/College Station
Athletic Federation for a total of $7,900.
There is $57,500 budgeted to repay an interfund
loan which was started in FY 96. An additional
$50,000 is budgeted for the new Convention
Center in Northgate. There is also $90,000 in
service level adjustments budgeted for FY 97.
BEGINNING FUND BALANCE
REVENUES
TAXES
TICKETS & CONCESSIONS
RENTALS
INVESTMENT EARNINGS
INTERFUND LOAN
OTHER
TOTAL REVENUES
EXPENDITURES AND TRANSFERS
CRY OPERATIONS
CONFERENCE CENTER
CONFR.'CENTER DEBT SVC
PARKS PROGRAMS & EVENTS
WOLF PEN CREEK OPERATIONS
OTHER PROJECTS
NORTHGATE REVITALIZATION
NORTHGATE DEBT SERVICE
TOTAL CITY OPERATIONS
ORGANIZATIONS
CONVENTION & VISITORS BUREAU
CVB ATHLETIC EVENTS COORDINATOR
ARTS COUNCIL
B -CS ATHLETIC FEDERATION
JULY 4TH FIREWORKS
SISTER CITY STUDENT AMB.
TAMU TRAIN STATION
BALLOON CLASSIC
BUSH LIBRARY COMMITTEE
AGGIE SWIM CLUB
TOTAL ORGANIZATIONS
CONTINGENCY
TOTAL OPERATING EXPENSES
AND TRANSFERS
INCREASE (DECREASE)
IN FUND BALANCE
ENDING FUND BALANCE
CITY OF COLLEGE STATION
HOTEL/MOTEL FUND
FUND SUMMARY
FY 95-96 FY 95-96
FY 94-95 REVISED. YEAR-END
ACTUAL BUDGET ESTIMATED
FY 96-97 FY 96-97 % CHANGE
BASE APPROVED FROM ORIGINAL
REQUEST BUDGET BUDGET
$ 250,069 $ 508,342 $ ,' 508,342 $ 579,975
1,221,579 $ 1,291,600
39,711 60,000
67,905 60,000
24,744 37,900
250,000 0
15,727 4,300
1,619,666 $ 1,453,800
210,979
0
159,735
234,180
4,915
132,459
0
742,268
420,500
0
155,000
16,675
5,950
8,500
0
5,000
7,500
0
230,932
15,043
161,000
130,536
10,000
417,541
57,500
1,022,552
450,000
0
155,000
14,000
6,500
9,000
50,000
0
51,000
15,400
1,300,150 $ - 1,326,100
50,500 51,000
90,000 90,000
36,000 36,000
O 0
4,800 4,800
579,975
$ 1,326,100
51,000
90,000
36,000
0
4,800
1,481,450 $ 1,507,900 $ 1,507,900
225,898 $ 215,217 $ 215,217
15,043 0 0
159,641 146,378 236,378
70,368 98,089 98,089
158 0 " 0
116,595 0 0
58,614 57,500 107,500
646,317 $ 517,184 $ 657,184
450,000 $ 450,000 $
O 0
155,000 155,000
14,000 7,900
6,500 0
9,000 0
50,000 0
O 0
51,000 50,000
15,400 0
502,950
99,500
170,000
7,900
0
0
0
0
50,000
0
619,125 $ 750,900 $ 750,900 $ 662,900 $ 830,350
0 $ 30,000 $, 12,600 $ 30,000 $ 30,000
1,361,393 $ 1,803,452 $ 1,409,817 $ 1,210,084 $ 1,517,534
258,273 $ (349,652) $ 71,633 $ 297,816 $ (9,634)
50%342 $ 158,690 $ 579,975 $ 877,791 $ 570,341
62
14.09%
2.67%
-15.00%
50.00%
-5.01%
0.00%
11.63%
3.72%
-6.81%
-100.00%
46.82%
-24.86%
0.00%
0.00%
86.96%
-35.73%
11.77%
0.00%
9.6846
43.57%
0.00%
0.00%
0.00%
0.00%
1.96%
-100.0096
10.58%
0.00%
-15.85%
NORTHGATE DEBT
7%
BUSH LIBRARY
COMMUNITY DEVELOPMENT FUND
The Community Development Fund is used to
account for grants received by the city for use in
revitalizing low-income areas and addressing the
needs of its citizens. This fund pays for the direct
operating costs (minus approximately $40,000 of
unreimbursable expenses that the General Fund
pays for) of the Community Development activity
center which is part of Economic and
Development Services Department.
There are two grants for FY 97. The Community
Development Block Grant (CDBG) is a federal
entitlement program that provides the basic
funding for the, general programs and
administration. The HOME grant is a yearly
entitlement grant that offers administrators
flexibility in the use of funds. The city uses this
grant for owner occupied rehabilitation assistance
and optional relocation.
The current HOME grant allocation was based on
a formula that included criteria such as the age
and condition of a community's housing stock,
incidents of overcrowding, and the demographic
characteristics of its citizens.
The Community Development Fund is anticipated
to receive $350,000 from proceeds of the sale
and operation of the Cedar Creek Apartments.
These funds will be used to provide innovative
housing programs in the community.
65
For FY 97, the city has approximately $3.05
million in authorization from the federal
government. This number is comprised of new
authorization and remaining authorization from
prior, fiscal years. For FY 97, there is
approximately $2.2 million of new authorization
as follows:
Housing Assistance
Rehabilitation
Optional Relocation Program
Home Buyers Assistance
Demolition/Clearance
Acquisitions
Affordable Housing
Commercial Rehab.
Interim assistance
Public Facilities/Streets
Economic Development
Public Services
Administration
CHODO (set-aside)
$185,000
70,000
363,681
179,120
30,000
110,000
350,000
80,000
6,000
70,640
100,000
199680
338,845
71,700
For FY 97, there is $846,451 in remaining
authorization as follows:
Comm. Rehabilitation
Clearance/Demolition
Acquisition
Public Facilities/Streets
Opt. Relocation Program
Administration
Housing Assistance
Home Buyers assistance
CHDO
Public Services
$30,000
25,335
47,000
82,500
269,660
18,000
289,056
24,000
28,650
32,250
•
CITY OF COLLEGE STATION
COMMUNITY DEVELOPMENT FUND
FUND SUMMARY
FY 95-96 FY 95-96 FY 96-97 FY 96-97 % CHANGE IN
FY 94-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET ESTIMATE BUDGET BUDGET FY 96 TO FY 97
REVENUES
GRANTS $ _1,763,562 $ 2,728,643 $ 2,173,557 $ 2,557,000 $ 2,557,000 -6.2996
LOAN REPAYMENTS 10,879 10,700 10,700 20,000 20,000 86.92%
INTEREST ON LOANS 7,473 9,800 6,000 10,000 10,000 2.0496
CONTRIBUTIONS 0 0 0 0 0 N/A
OTHER 33,164 0 384,000 155,000 155,000 N/A
TOTAL REVENUES
1,815,078 $ 2,749,143 $ 2,574,257 $ 2,742,000 ', $ 2,742,000 -0.2696
EXPENDITURES AND TRANSFERS
RENTAL REHABQITATION $ 99,644 $ 450,000 $ 450,000 $ 70,000 $ 70,000 -84.4496
HOUSING ASSISTANCE 0 233,977 (55,079) 474,056 474,056 102.6196
OPTIONAL RELOCATION FROG. 717,983 648,125 378,465 633,341 633,341 -2.2896
PROGRAM DELIVERY 0 50,000 50,000 50,000 50,000 0.0096
REIMURSED ADMINISTRATIVE 338,463 338,605 320,605 356,845 356,845 5.3996
PUBLIC AGENCY FUNDING 153,961 190,500 158,250 232,110 232,110 21.84%
ACQUISITIONS 24,738 261,563 214,563 157,000 157,000 -39.98%
INTERIM ASSISTANCE 3,864 5,000 5,000 6,000 6,000 20.0096
PUBLIC FACILITIES/STREETS 664,332 414,731 332,231 153,140 153,140 -63.0796
CLEARANCE/DEMOLITION 70,666 66,500 41,165 55,335 55,335 -16.7996
HOMEBUYER'S ASSISTANCE 0 0 (24,000) 203,120 203,120 N/A
AFFORDABLE HOUSING PROGRAM 0 0 0 350,000 350,000 N/A
COMMERCIAL REHAB 0 0 (30,000) 110,000 110,000 N/A
ECONOMIC DEVELOPMENT 0 0 0 100,000 100,000 N/A
TRAINING/OTHER 0 10,992 10,992 0 0 -100.0096
CHDO (SET ASIDE) 0 58,650 30,000 100,350 100,350 71.1096
TOTAL OPERATING EXPENSES
AND TRANSFERS $ 2,073,651 $ 2,728,643 $ 1,882,192 - $ 3,051,297 $ . 3,051,297 11.8296
EXPENDITURES UNDER
(OVER) REVENUES $ (258,573) $ 20,500 $ 692,065 $ (309,297) $ (309,297)
BEGINNING FUND BALANCE $ (83,492) $ 73,841 $ (342,065) $ 350,000 $ 350,000
ENDING FUND BALANCE $ (342,065) $ 94,341 $ 350,000 $ 40,703 $ 40,703
66
OTHER
INTEREST ON LOANS. 6%
LOAN REPAYMENTS
1%
COMMUNITY DEVELOPMENT FUND - USES OF FUNDS
CHODO(SET ASIDE)
4%
CLEARNCE/DEMO.
2%
AQUISITIONS
7% �illlillllll
WOLF PEN CREEK
TAX INCREMENT FINANCING (TIF) FUND
The Wolf Pen Creek TIF Fund is a new fund
that will account for ad valorem tax and other
revenues that are accrued to the WPC district.
The fund will also account for expenditures on
projects that take place in the district.
The TIF receives ad valorem taxes from the
City, School District and County on the
incremental increase in assessed valuation
(captured value) over the base year (1989).
The ad valorem revenue estimate of $137,000
is based on a captured value of about
$5.5million.
68
The expenditures in this fund are all Service
Level Adjustments (SLA's). An amount of
$102,000 is proposed to fund capital projects.
The other SLA of $35,000 is for a design for
some facilities to address the long-term drainage
issues in the area of the TIF and to address the
Master Plan for the area. The new building
would allow the unsightly mobile building that is
currently used to be removed.
CITY OF COLLEGE STATION
WOLF PEN CREEK TIF
FUND SUMMARY
FY 95-96 FY 95-96 FY 96-97 FY 96-97
FY 94-95 REVISED YEAR-END BASE PROPOSED
ACTUAL BUDGET ESTIMATE REQUEST BUDGET
BEGINNING BALANCE
$ 0 $ 0 $ 0 $
REVENUES
AD VELOREM TAXES ETC. $ 0 $ 0 $ 0 $ 137,000 $ 137,000
INVESTMENT EARNINGS 0 0 0 1,500 1,500
OTHER 0 0 0 0 0
TRANSFERS 0 0 0 0 0
PROCEEDS FROM LONG TERM DEBT 0 0 0 0 0
TOTAL REVENUES $ 0 $ 0 $ 0 $ 138,500 $ 138,500
TOTAL FUNDS AVAILABLE $ 0 $ 0 $ ` 0 $ 138,500 $ 138,500
EXPENDITURES AND TRANSFERS,
CAPITAL PROJECTS
ENGINEERING
CONTINGENCY
TOTAL OPERATING EXPENSES
AND TRANSFERS
102,000
0 0 0 0 35,000
1,500
138,500
INCREASE (DECREASE)
IN FUND BALANCE $ 0 $ 0 $ 0 $ 138,500 $ 0
ENDING FUND BALANCE $ 0 $ 0 $` 0 $ 138,500 $ 0
69
SELF INSURANCE FUNDS
The City of College Station is partially self-insured for
employee health, accident, disability and life insurance,
property casualty and general liability, worker's
compensation, and unemployment compensation.
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.
71
Revenues are based on the actual amounts assigned to
the various operating activity centers. Increases in
revenues are due to changes in rates charged and
increases in the number of employees, covered
equipment, and buildings and other factors.
There is one Service Level Adjustment for the
Insurance Fund in FY 97 for the amount of $4,000.
This amount will fund consulting services to facilitate
the insurance bidding process that the, City conducts
every 3 years.
CITY OF COLLEGE STATION
SELF INSURANCE FUND
FUND SUMMARY
FY 95-96 FY 95-96 FY 96-97 FY 96-97 % CHANGE IN
FY 94-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET ESTIMATE REQUEST BUDGET FY 96 TO FY 97
BEGINNING BALANCE $ 801,978 $ 927,093 $ 899,242 $ 1,311,012 $ 1,311,012
REVENUES
CITY. CONTRIBUTIONS $ 2,370,475 $ 2,307,260 $ 2,345,650 $ 2,337,645 $ 2,337,645 1.32%
EMPLOYEE CONTRIB 518,123 490,000 521,297 525,000 525,000 7.14%
COBRA 56,181 55,500 35,453 37,000 37,000 -33.33%
INVESTMENT EARNINGS. 54,097 76,000 98,100 97,800 97,800 28.68%
OTHER 9,545 2,000 5,809 5,000 5,000 150.00%
TOTAL REVENUES $ 3,008,421 $ 2,930,760 $ 3,006,309 $ 3,002,445 $ 3,002,445 2.45%
TOTAL FUNDS AVAILABLE $ 3,810,399 $ 3,857,853 $ 3,905,551 $ 4,313,457 $ 4,313,457 11.81%
EXPENDITURES AND TRANSFERS
CLAIMS $ 1,768,642 $ 1,929,500 $ 1,729,168 $ 2,068,500 $ 2,068,500 7.20%
ADMINISTRATION FEE 142,879 84,700 126,086 134,100 134,100 58.32%
PREMIUMS 874,777 688,650 610,075 574,800 574,800 46.53%
GENERAL & ADMINISTRA 101,040 98,330 98,330 99,008 103,008 4.76%
OTHER OPERATING 7,036 34,500 20,540 34,500 34,500 0.00%,
OTHER NON-OPERATING 3,299 1,000 10,340 10,500 10,500 950.00%
TOTAL OPERATING EXPENSES
AND TRANSFERS $ 2,897,673 $ 2,836,680 $ 2,594,539 $ 2,921,408 $ 2,925,408 3.13%
INCREASE (DECREASE) IN
FUND BALANCE $ 110,748
$ 94,080 $ 411,770 $ 81,037 $ 77;037
ENDING FUND BALANCE $ 899,242 $ 1,021,173 $ 1,311,012 $ 1,392,049 $ 1,388,049
72
46%
EQUIPMENT REPLACEMENT / MAINTENANCE FUND
The Equipment Replacement / Maintenance
Fund is established to meet the City's fleet
maintenance needs and an ongoing need to
replace vehicles and equipment at the end of their
economically useful life. The fund receives
revenues from each of the City's departments.
These revenues are based on anticipated
maintenance costs of the existing fleet,
annualized anticipated equipment replacement
cost, and the Fleet Services Division operating
budget. This is the first year in which all fleet
repair funds, equipment replacement funds, and
the Fleet Services Division operations budget has
been consolidated. It is anticipated this
arrangement will result in lower fleet repair
expenditures and an increase in the overall quality
of the City's fleet and equipment.
Estimates for annual funding levels have been
developed using a number of techniques which
forecast fleet maintenance costs, vehicle and
equipment replacement needs, and anticipated
replacement costs.
The policies which were approved to set up
the fund are as follows:
1. All authorized existing fleet equipment will
be replaced through the equipment
replacement fund. Unauthorized equipment
will be replaced by other used equipment or
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 piece
of equipment assigned to that department.
3 Fleet Services will be responsible for making
mechanical inspections of all fleet vehicles
and making recommendations as to whether
it meets the mechanical guidelines for
replacement.
4 No fund will be allowed to replace
equipment in any given year in excess of the
net contributions.
5 A team made up of representatives from
user departments and financial services will
review fleet replacement lists to ensure that
75
the guidelines are being met and that funds
are available to replace needed equipment.
The Base Budget Revenues for the fund reflect
the above policies. The revenues are
automatically transferred from departmental
budgets on a monthly basis in order to make sure
that sufficient funds will always be available to
fund equipment purchases. The revenues for FY
97 are 33.83% higher than FY 96. This is
primarily due to the transfer of the Fleet Services
operations budget into the newly consolidated
fund.
The expenditure budget is primarily for Fleet
Services operations, replacement of vehicles and
equipment, phone system, and 800 MHz system
purchases. The approved budget is approximately
$1.87 million or 3.86% more than the FY 96
budget. Considering the consolidation this
increase may seem low. The FY 97 replacement
costs are about one-half of what would be
expected which accounts for the modest rise in
the budget. It is anticipated that after FY 97
vehicle and equipment replacement costs will
average $1.3 to $1.7 million annually.
The telephone system was purchased out of the
available resources of the fund in FY 94 and the
cost is being repaid at approximately $88,000
per year. The charges are prorated among the
various departments based on the number of
radios each department has. The amount is
anticipated to continue after the interfund loan
has been recovered in order to replace the radio
system in the future.
In a similar fashion the 800 MHz radio system
was purchased in FY96. The new system is
expected to become operational in early FY 97.
The 800 MHz system, like the phone system, will
be charged to user departments with total annual
payments of $186,000 expected. These
payments will continue after the interfund loan
has been recovered in order to provide funds for
a future replacement of the system.
BEGINNING WORKING CAPITAL
CITY OF COLLEGE STATION
EQUIPMENT REPLACEMENT/MAINTENANCE FUND.
FUND SUMMARY
FY 95-96 FY 95-96 FY 96-97 FY 96-97 96 CHANGE IN
FY 94-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET : ESTIMATE REQUEST BUDGET FY 96 TO FY 97
832,577 $ 2,693,410 $ 2,693,410
1,122,167 $ 1,122,167
REVENUF-S
GENERAL FUND FLEET $ 876,616 $ 647,430 $ 647,430, $ 606,100 $ 606,100 -6.3896
ELECTRIC FUND FLEET 158,024 161,010 161,010. 138,800 138,800 -13.79%
WATt!1 FUND FLEET 72,605 98,590 98,590 57,600 57,600 -41.58%
WASTEWATER FUND FLEET 225,913 203,500 203,500 145,500 145,500 28.5096
SOLID WASTE FUND FLEET 520,716 358,620 358,620 279,700 279,700 22.0196
UTILITY BILLING FUND FLEET 0 0 0 11,500 11,500 N/A
FLEET MAINTENANCE 0 0 0 14,000 14,000 N,'A
FLEET MAINTENANCE CHARGES 0 0 0 958,000 958,000 N/A
PHONE SYSTEM CHARGES 81,180 87,650 87,650 87,040 87,040 -0.7096
800 MHZ CHARGES 0 186,000 186,000 186,000 186,000 0.0096
INVESTMENT EARNINGS 89,357 80,000 190,000 102,500 102,500 28.1396
TOTAL REVENUES
2,024,411 $ 1,822,800
1,932,800 $ 2,586,740
2,586,740 41.9196
EXPENDITURES/FLEET REPLACEMENT,
GENERAL FUND $ 624,916 $ 1,102,244 $ 1,016,922 $ 287,840 $ 287,840 - -73.8996
ELECTRIC FUND 26,252 38,500 ' 0 - 0 0 -100.00%
WATER FUND 47,926 45,000 47,298 26,200 26,200 - 41.7896.
WASTEWATER FUND, 137,901 103,000 80,057 27,600 27,600 73.2096
SOLID WASTE FUND 545,269 92,000 81,466 170,400 170,400 85.2296
FLEET REPLACEMENT EXPENDITURES
1,382,264 $ 1,380,744
1,225,743 $ 512,040 $ '.512,040 . -62.9296
OTHER EXPENDITURES
PHONE SYSTEM PURCHASE $ 5,284 $ 5,000, $ 5,000 $ 5,000 $ 60,000 1100.00%
800 MHZ SYSTEM PURCHASE 0 2,527,300 2,273,300 300,000 300,000 -88.1396
FLEET MAINTENANCE EXPENDITURES 0 0 0 840,962 855,396 N/A
DEBT SERVICE TRANSFER 6,030 186,000 0 0 0 -100.0096
GENERAL & ADMIN.TRANSFERS 0 0 0 89,848 89,848 N/A
CONTINGENCY "0 35,000 �.0 50,000 50,000 42.8696
OTHER EXPENDITURES $ 11,314 $ 2,753,300 $ 2,278,300 $ 1,285,810 $ 1,355,244 -50.78%
NON -REVENUE SOURCES
DEBT PROCEEDS $ (1,230,000) $ 0 $ 0 $ 0 $ 0 N/A
INTERFUND LOANS 0 (1,298,000) 0 0 0 100.0096
TOTAL NET EXPENDITURES $ 163,578 $ 2,836,044 $ 3,504,043 $ 1,797,850 $ 1,867,284 -34.1616
INCREASE (DECREASE)
IN WORKING CAPITAL $ 1,860,833 $ (1,013,244) $ (1,571,243) $ 788,890 $ 719,456
ENDING WORKING CAPITAL $ 2,693,410 $ 1,680,166 $ 1,122,167 $ 1,911,057 $ ' 1,841,623
76
111111111111101 \\\\ GEN. FUND
32%
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 is continuing to review its debt
management policies and to address the
particular concerns and needs of the citizens.
Basically, the city issues debt only to, meet
capital needs.
State law in Texas sets the maximum ad
valorem tax rate for a home rule city, such as
College Station, at $2.50 per $100 dollars
valuation including all obligations of the city.
The College Station's current ad valorem tax
rate is $0.4427 which would allow the city to
legally increase its rateby more than four times
the current rate. If all of that capacity were used
for debt service, the city could legally increase its
annual debt service requirement by more than
seven (7) times the current budget amount.
Current policy is to maintain at least 15% of
annual appropriated expenditures for debt
service and any associated fees as the Debt
Service Fund balance at fiscal year end. The
fund is in compliance with that policy.
The most recent debt issues of the City of
College Station have earned ratings from
Moody's and Standard & Poor's:
Bond Type
General Obligation
Utility Revenue
Standard &
Poor's
A+
A+
Moody's
A-1
A-1*
* The Utility Revenue Bonds Series 1990
were insured subsequent tobeing
independently rated and currently have
ratings of AAA and Aaa, respectively.
Revenues, in the Debt Service Fund are
anticipated to increase in FY 97 by 3.5%,
79
reflecting the increased taxable base in College
Station. The ad valorem debt service tax rate
will remain 28.25 cents/$100 valuation for
FY97. The voters approved a total of $22.5
million in general obligation debt in March,
1995. It is anticipated that the debt service tax
rate will remain the same through the issuance
of those bonds.
It is anticipated that the city will issue $5.3
million of GOBs, $7.4 million in URBs and
$7.7 million in COs in FY 97. There are
operating impacts particularly related to the
issuance of the GOBs and the COs. The budget
impact is anticipated to have greatest impact on
the FY 97-98 budget when the new and
expanded library will be complete. The CO
issue anticipates continued technology
purchases and new services provided within
College Station. It is anticipated that the debt
service for the facility to be provided through
$7.0 million in COs will paid from a
combination of Community Development Block
Grant Fund, Hotel/Motel Tax Funds and tax
increment financing. The operating costs will
probably be offset through increased
Hotel/Motel tax revenues and facility use
charges.
This section contains a schedule of requirements
and a summary of requirements for all General
Obligation bonds and Contract Obligation
bonds. The detail information for each
individual General Obligation bond and Contract
Obligation bond is found in Appendix I. In
addition, the schedule of requirements and the
individual detail information for all Utility
Revenue bonds are also found in Appendix I.
BEGINNING BALANCE
CITY OF COLLEGE STATION
DEBT SERVICE FUND
FUND SUMMARY
FY 95-96 FY 95-96 FY 96-97 FY 96-97 % CHANGE IN
FY 94-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET ESTIMATE BUDGET BUDGET FY 96 TO FY 97
$ 1,381,755 $ 1,837,098 $ 1,867,714 $ 1,122,470 $ 1,122,470
REVENUES
ADVALOREM TAXES, ETC. $ 4,124,236 $ 4,547,000 $ 4,547,000 $ 4,770,000 $ 4,770,000 4.90%
INVESTMENT EARNINGS 279,256 150,000 160,000 160,000 160,000 6.6796
OTHER 46,492 99,513 99,513 0 0 -100.0096
TRANSFERS 0 100,000 100,000 150,000 150,000 50.0096'
PROCEEDS FROM LONG TERM DEBT 3,400,060 0 0 0 0 N/A
TOTAL REVENUES $ 7,850,044 $ 4,896,513 $ 4,906,513 $ 5,080,000 $ 5,080,000 3.7596
TOTAL FUNDS AVABABLE
$ 9,231,799 $ 6,733,611 $ '6,774,227 $ 6,202,470 $ 6,202,470 7.8996
EXPENDITURES AND TRANSFERS
GENERAL OBLIGATION BONDS $ 3,756,809 $ 5,040,948 $ 5,040,948 $ 3,893,479 $ 3,893,479 22.76%
CERTIFICATES OF OBLIGATION 3,550,534 590,809 590,809 1,122,555 1,122,555 90.0096
AGENTS FEES, OTHER COSTS " 56,742 20,000 20,000 60,000 60,000 200.0096
TOTAL OPERATING EXPENSES
AND TRANSFERS $ 7,364,085 $ 5,651,757 $ `5,651,757 $ 5,076,034 $ 5,076,034 -10.1996
INCREASE (DECREASE)
FUND BALANCE
ENDING FUND BALANCE
485,959 $" (755,244) $ (745,244) $ 3,966 $ 3,966
1,867,714 $ 1,081,854 $ 1,122,470 ' $ 1,126,436 $ 1,126,436
80
idogyilui1pll
BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY FUND
The Brazos Valley Solid Waste Management
Agency (BVSWMA) is a joint action agency
owned by the Cities of College Station and
Bryan. The agency is responsible for providing
solid waste disposal services within all appropriate
guidelines and regulations. This Joint agency has
resulted in cost savings and increased efficiencies
due to the deletion of duplicated services,
planning, and staffing, and due to the economies
of scale offered by a larger operation.
Revenues for BVSWMA are projected to decrease
by 4.9% from FY 96 year end estimate. Landfill
charges have increased, but are partially offset by
recycling and waste reduction programs. Some
one-time revenues from grants, other
contributions, and the sale of surplus property
occurred in FY 96. Additionally, The City of
Bryan's decision to contract out for wood
chipping will reduce rental income by $30,000,
BVSWMA will sell the tub grinder by sealed bid.
83
Approved expenditures for Landfill Operations
are $2,114,588 which reflects a 43.3%decrease
from the FY 96 revised budget. The majority of
this decrease results from a reduction in costs due
to the completion of the Lick Creek Relocation
and the Fill Sector 13 Development projects.
There is also a significant drop in equipment
operation and maintenance expenses resulting
from the equipment conversion program and
revised operating procedures. Additionally, this
budget includes several approved service level
adjustments.
The Administration budget is $924,744 which
represents a 14% decrease in expenditures from
the FY 96 revised budget. This decrease results
from the approved service level adjustments
budgeted for FY 97.
Non -departmental expenses for the FY 97 budget
are estimated at $1,117,495 which represents a
16.4% decrease below the FY 96 revised budget.
This is primarily due to the decrease of interest
payments this fiscal year.
CITY OF COLLEGE STATION
BRAZOS VALLEY SOLID WASTE MANAGEMENT AGENCY
FUND SUMMARY
FY 1995-96 FY 1995-96 FY 1996-97 FY 1996-97 96 CHANGE IN
FY 1994-95 REVISED YEAR-END BASE APPROVED BUDGET FROM
ACTUAL BUDGET ESTIMATE BUDGET BUDGET FY 96 TO FY 97
REVENUES
LANDFILL CHARGES $ 3,364,965 $ 3,402,500 $ 3,250,625 $ 3,262,478 $ 3,262,478 -4.12%
SEREST 115,137 100,000 135,816 136,000 136,000 36.00%
OTHER 36,639 131,120 263,737 73,400 73,400 -44.0296
TOTAL REVENUES
3,516,741 $ 3,633,620 $ 3,650,178 $ 3,471,878 $ 3,471,878 4.486
EXPENDITURES AND TRANSFERS
LANDF111.-0PERATIONS $ 2,296,809 $ 3,030,416 $ 2,821,711 $ 1,244,108 $ 2,114,588 -30.22%
ADMINISTRATIVE 865,877 1,053,030 724,962 336,669 924,744 12.1896
PRINCIPAL PAYMENTS 272,593 446,905 386,506 437,194 437,194 -2.17%
INTEREST PAYMENTS 146,628 295,531 127,847 108,871 108,871 -63.16%
TRANSPORTATION - BRYAN 50,000 50,000 50,000 50,000 50,000 0.0096
POST CLOSURE COST 240,000 250,000 250,000 250,000 250,000 0.0096
GENERAL & ADMIN. TRANSFERS 150,000 150,000 150,000 150,000 150,000 0.0096
CONTINGENCY 0 85,000 "0 85,000 121,430 42.8696
TOTAL OPERATING EXPENDITURES
AND TRANSFERS
INCREASE (DECREASE) IN WORKING
CAPITAL FROM OPERATIONS
WORKING CAPITAL/ OCTOBER 1
WORKING CAPITAL/ SEPTEMBER 30
4,021,907 $ 5,360,882 $ 4,511,026 $ 2,661,842 $ 4,156,827 -22.4696
(505,166) $ (1,727,262) $ (860,848) $ 810,036 $" (684,949) -60.3496<
2,433,304 $ 1,928,138 $ 1,928,138 $ 1,067,290 $ 1,067,290 -44.6596
1,928,138 $ 200,876 $ 1,067,290 $ 1,877,326 $ 382,341 90.3496
84
BRAZOS VALLEY SOLID WASTE MANAGEMENT
AGENCY - SOURCES OF FUNDS
BRAZOS VALLEY SOLID WASTE MANAGEMENT
AGENCY - USES OF FUNDS
.,dIIIIIIIIIfIIIIIIIIIIiiiilllmiti iiiiuiit
ORDINANCE NO. 2207
AN ORDINANCE ADOPTING A BUDGET, FOR THE 1996-97 FISCAL YEAR AND
AUTHORIZING EXPENDITURES AS THEREIN PROVIDED.
WHEREAS, a proposed budget for the fiscal year October 1, 1996 to September 30,
1997, was prepared and a public hearing held thereon as proscribed by law and the
Charter of The City of College Station, Texas, notice of said hearing having first been
duly given;
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
COLLEGE STATION, TEXAS:
That the aforesaid proposed budget, which is made a part hereof to the same extent as
if set forth at length` herein, is hereby adopted, and a copy of which is on file in the Office
of the City Secretary in College Station, Texas; and
That authorization is hereby granted for the expenditure of the same under the
respective items contained in said budget with the approved fiscal procedures of the
City.
PASSED AND APPROVED THIS 12th DAY OF SEPTEMBER, 1996.
ATTEST:
vo
APPROVED:
LynnMcllh ney o
Lynn Mcllhaney, Mayor
Connie Hooks, City Secretary
86
ORDINANCE NO. 2208
AN ORDINANCE LEVYING THE AD VALOREM TAXES FOR THE USE AND SUPPORT OF
THE MUNICIPAL GOVERNMENT OF THE CITY OF COLLEGE STATION, TEXAS, AND
PROVIDING FOR THE GENERAL DEBT SERVICE FUND FOR THE YEAR 1996-97 AND
APPORTIONING EACH LEVY FOR THE SPECIFIC PURPOSES.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION, TEXAS,
THAT:
SECTION 1. That there is hereby levied and there shall be collected for the use and support of the
municipal govemment of the City of College Station, Texas, and to provide General Debt Service
for the 1996-97 fiscal year upon all property, real, personal and mixed within the corporate limits;
of said city subject to taxation, a tax of forty-four and fifty one -hundredths cents ($0.4427) on each
one hundred dollar ($100.00) valuation of property, and said tax being so levied and apportioned
to the specific purpose herein set forth:
1 For the maintenance and support of the general govemment (General Fund),
sixteen and twenty-five one hundredths cents ($0.1602) on each one hundred
dollar ($100.00) valuation of property; and
2. For the general obligation debt service, (General Debt Service Fund), twenty-
eight and twenty-five one hundredths cents ($0.2825) on each one hundred
dollar ($100.00) valuation of property to be used for principal and interest
payments on bonds and other obligations of the fund.
SECTION I1. All moneys collected under this ordinance for the specific items therein named, shall
be and the same are hereby appropriated and set apart for the specific purpose indicated in each
item and the Assessor and Collector of Taxes and the Director of Finance shall keep these
accounts so as to readily and distinctly show the amount collected, the amounts expended and
the amount on hand at any time, belonging to such funds. It is hereby made the duty of the Tax
Assessor and Collector to deliver a statement, at the time of depositing any money, showing from
what source such taxes were received and to what account (General Fund or General Debt
Service Fund) the funds were deposited.
SECTION III. That this ordinance shall take effect and be in force from and after its passage.
PASSED AND APPROVED THIS 12th DAY OF SEPTEMBER, 1996.
APPROVED:
ATTEST:
. If
001
Connie Hooks, City Secretary
Lyn Mcllhaney, Mayor
87
SERVICE LEVEL ADJUSTMENTS -APPROVED
DEPARTMENT
DESCRIPTION
AMOUNT
GENERAL FUND
Category I - Mandated Cost Increases
Mandated Cost Public Works
Mandated Cost Parks & Recreation
Mandated Cost Parks & Recreation
Mandated Cost Parks & Recreation
Mandated Cost Library
Category ll Strategic Issue Related SLAs
Development Services
Development Services
Economic/Community Dev.
Development Services
Human Resources
Economic/Community Dev.
Parks & Recreation
Parks & Recreation
Issue #1
Issue #1
Issue #2
Issue #3
Issue #10
Issue #18
Issue #31
Issue #31
Category III Ends Statement Related SLAs
Ends Statement #1 Public Works
Ends Statement #1 Public Works
Ends Statement #1
Ends Statement #2
Ends Statement #3
Ends Statement #3
Ends Statement #3
Ends Statement#3
Ends Statement #3
Ends Statement #3
Ends Statement #3
Ends Statement #3
Ends Statement #3
Ends Statement #3
Ends Statement #3
Ends Statement #4
Ends Statement #4
Ends Statement #4
Ends Statement #5
Ends Statement #5
Ends Statement #5 Office of Tech. & Info. Services
Ends Statement #5 Office of Tech. & Info. Services
Ends Statement #12 Development Services
Public Works
Parks & Recreation
Police
Police
Police
Police
Police
Police
Fire
Fire
Fire
Fire
Parks & Recreation
Public Relations
Public Relations
Public Relations
Office of Management & Budget
Parks & Recreation
Category IV Other SLAs
Ends Statement #5 All Departments in General Fund
1-T = one time cost
1-T Increased costs due to 3 new signals
Increase seasonal labor and supplies
Increase concessions seasonal labor
Increased park maintenance
Librarian for new library (1/2 year)
1-T Dev Process Mgt Software
1-T 4 filing cabinets
NG Parking Lot
1-T Community enhancement - banner project
Tech/Prep program with scholarships
1-T Industrial Site
Youth programs (13 -18 yrs old)
1-T Replace bleachers and foosball table
5 Speed Bumps
1-T Update signal controller firmware
Mosquito abatement program (1 treatment)
1-T Replacement lights and arms Central Park
6 Video/Audio recorders
1-T Plastic rear seat for 18 patrol cars
1-T Speed Awareness Program
1-T "On Premise block grant
1-T COPPS (3 yr grant w $100,000 1st yr) --3 posns
1-T Jail camera recorder
Increase Medical Directors contract fee
1-T EMS response - Life Pac replacement
1-T Back-up encoder for paging system
1-T Inspector training for 11 firefighters
Mosquito abatement program (1 treatment)
Annual report upgrade
1-T Video recording/playback equipment
1-T Character generator replacement
Citizens survey
1-T Cash registers
Franchise Management
Micro. Spec. lI
Clerk for Code Enforcement (1/2 time)
TMRS retirement program change
88
8,000
26,700
5,000
32,180
18,104
89,984
50,000
3,000
10,000
20,000
9,500
300,000
15,000
7,000
414,500
12,500
4,000
3,560
40,000
21,500
3,200
13,750
3,115
112,034
2,900
4,000
11,000
9,500
21,245
2,250
3,000
7,500
3,000
7,500
2,000
7,500
31,014
9,000
335,068
41,927
General Fund Total ' $ 881,479
SERVICE LEVEL ADJUSTMENTS - APPROVED
DEPARTMENT
DESCRIPTION
AMOUNT
ELECTRIC FUND
Category I - Mandated Cost Increases
Mandated Cost Electrical Trans./Distribution
Mandated Cost Electrical Trans./Distribution
Mandated Cost Electrical Trans./Distribution
Mandated Cost Electrical Trans./Distribution
Category II Strategic Issue Related SLAs
Issue #3 Non -Departmental
Issue #7 Non -Departmental
Issue #19 Non -Departmental
Category III Ends Statement Related SLAs
Ends Statement #7 Warehouse
Ends Statement #7 Electrical Trans./Distribution
Ends Statement #7 Electrical Trans./Distribution
Ends Statement #7 Electrical Trans./Distribution
Ends Statement#7 Electrical Trans./Distribution
Ends Statement #7 Electrical Trans./Distribution
Ends Statement #7 Non -Departmental
Category IV Other SLAs
Ends Statement #5 All Divisions in Electric Fund
WATER FUND
Category I - Mandated Cost Increases
Mandated Cost Water Production
Mandated Cost Water Production
Mandated Cost Water Production
Mandated Cost Water Production
Mandated Cost Water Production
Mandated Cost Water Distribution
Category III Ends Statement Related SLAs
Ends Statement #3 Water Production
Category IV Other SLAs
Ends Statement #5 All, Divisions in Water Fund
WASTEWATER FUND
Category 111 Ends Statement Related SLAs
Ends Statement #3 Wastewater Treatment
Ends Statement #3 Wastewater Teatment
Ends Statement #3 Wastewater Treament
Ends Statement #3 Wastewater Collection
Category IV Other SLAs
Ends Statement #5 All Division in Wastewater Fund
1-T = one time cost
1-T Emerald Forest cable replacement
1-T Attorney fees associated with Transmission Access
1-T Replacement batteries for PARD and PD
1-T Electrical meters and cans
1-T Northgate Economic Development
1-T Economic development marketing plan
1-T Utility Billing Facility
1-T All terrain forklift w/added capicity (warehouse)
1-T Accounting study
Additional tree trimming (increase annual by 50%)
CIP paid with current revenues
1-T Underground wire puller / tensioner
1-T SCADA enhancements
1-T Fiber Loop
TMRS retirement program change
Electric Fund Total
1-T Well # 2 Rehab
1-T Raise, level, and stabilize well #4
1-T Refurbish 3MG ground storage reservoir
1-T Cooling tower renovation
1-T Replace motor bearings on the #4 pump
1-T Extend sidewalk and landscape in front of water tower
1-T Electrical protection relays for 4 pumps.
75,000
400,000
2,900
100,000
500,000
65,000
2,400,000
33,160
25,000
75,000
3,721,580
48,000
25,000
500,000
5,182
$ 7,975,822
TMRS retirement program change
Water Fund Total $
1-T Refurbish clarifiers 4A & 5B
1-T Rework blowers #2 & #3
1-T New control panels for three blowers
1-T Trenchless pipe repair equipment
48,000
60,000
175,000
10,000
10,000
10,500
20,000
2,379.
335,879
TMRS retirement program change
Wastewater Fund Total $
89
75,000
8,000
27,000
15,500
3,162
128,662
COMBINED UTILITY FUNDS TOTAL $ 8,440,363
SERVICE LEVEL ADJUSTMENTS - APPROVED
DEPARTMENT
DESCRIPTION
AMOUNT
HOTEL/MOTEL FUND
Category II Strategic Issue Related SLAs
Issue #20 Parks & Recreation
Issue #20 Parks & Recreation
Issue #20 Non -Departmental
Category III Ends Statement Related SLAs
Ends Statement #2 Parks & Recreation
Ends Statement #2 Parks & Recreation
Ends Statement #2 ' Parks & Recreation
Ends Statement #7 Non -Departmental
SANITATION FUND
Category III Ends Statement Related SLAs
Ends Statement #3 Commercial Collection
Ends Statement #3 Residential Collection
Ends Statement #5 All Divisions in Sanitation Fund
UTILITY BILLING FUND
Category II Strategic Issue Related SLAs
Issue #2 Utility Billing
Category IV Other SLAs
Ends Statement #5 All Divisions in Utility Bill. Fund
EQUIPMENT REPLACEMENT/MAINTENANCE FUND
Category III Ends Statement Related SLAs
Ends Statement #5 Office of Tech.& Info. Services
Ends Statement #5 Fleet Parts
Ends Statement #5 Fleet Administration
Category TV Other SLAs
Ends Statement #5 All Divisions in the Fleet Fund
SELF INSURANCE FUNDS
Category 10 Ends Statement Related SLAs
Ends Statement #5 Finance Department
WOLF PEN CREEK TIF FUND
Category 1I1 Ends Statement Related SIAs
Ends Statement #2 Parks & Recreation
Ends Statement #2 Parks & Recration
1-T = one time cost
Tourism Marketing Plan
Holiday on the Brazos Campaign
Sports Coordinator - CVB
Host tournaments, meets, etc.
Historic Preservation - Memory Lane
Historic Preservation Lincoln Center mural
Advertising and Sales - CVB
Hotel/Motel Fund Total $
Purchase 5 roll -off containers
TMRS retirement program change
Sanitation Fund Total
Part-Time/Temp funding from Drainage Util
20,000
30,000
99,500
36,000
1,000
3,000
62,500
252,000
15,000
1,858
$ 16,858
23,500
TMRS retirement program change 2,147
Utility Billing Fund Total $ 25,647
Interactive Information System
Education Incentive Pay
Upgrade 40 hr/wk pt to ft regular
TMRS retirement, program change
55,000
7,200
6,122
1,112
Fleet Fund Total $ 69,434
Consultant to review insurance proposals $ 4,000
Self. Insurance Fund Total $ 4,000
Capital Projects $ 102,000
35,000
Wolf Pen Creek TIF Fund Total $ 137,000
Project Design/Engineering
TOTAL ALL FUNDS $ 9,826,781
GLOSSARY
Appropriation- A legal authorization granted by the
Council to make or incur expenditures/expenses for
specific purposes.
: A contract between a
municipality and a depository, negotiated and
entered into in accordance with the specification of
Local Government ' Code, Title 4, Chapter 105,
Subchapter B, which sets forth the agreements
between the parties regarding banking services.
e. . /-•• •►
..n - I
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.
BVSWMA• Brazos Valley Solid Waste Management
Agency. BVSWMA was formed under a joint solid
waste management agreement between the cities of
College Station and Bryan to cooperatively operate
a joint landfill facility for the proper disposal of solid
waste for the two cities and outside customers.
Capital/Major Project Expenditure/Expense. An
expenditure/expense which results in the acquisition
or addition of a fixed asset or the improvement to an
existing fixed asset.
Cash Basis- Method of accounting and budgeting
which recognizes revenues when received and
expenditures when paid.
Certificate of Oblig ion (CO )• Long-term debt
which is authorized by the City Council and does not
require prior voter approval.
Chart of Account- A chart detailing the system of
general ledger accounts.
City Council The current electedofficialsof the City
as set forth in the City's Charter.
City Manager- The individual appointed by the City
Council who is responsible for the administration of
the affairs of the City.
Competitive bidding process• The process following
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.
91
Contract Obligation Bonds- Long-term debt which
places the assets purchased or constructedas a part
of the security for the issue.
Current Fxpense• An obligation of a City as a result
of an incurred expenditure/expense that is 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.
Emergency: An unexpected occurrence, i.e.,
damaging weather conditions, that requires 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.
Equity. See Fund Balance.
Fx ndi ur /Expense• Decreases in net financial
resources for the purpose of acquiring goods or
services. The General Fund recognizes expenditures
and the Proprietary Funds recognize expenses.
Facsimile Signature Machine- A mechanical device
used to imprint signatures upon City < vouchers
rendering them negotiable instruments.
Finance Director The person appointed by the City
Manager who ' is responsible for recording and
reporting the financial activities of the City and for
making recommendations regarding fiscal policies.
Fiscal Year 12 month budget period, generally
extending from October 1st through the following
September 30th.
Fix .d Ass .t • Asset of a long-term nature which are
intended to continue to be held or used, such as
land, building, improvements other than buildings,
machinery, and equipment.
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 (Eq ity). 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.
GAAP: See Generally Accepted Accounting
Principles.
General and Administrative Casts. 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.
•• •• •.. • 1, •.. •..1 • wi •
Uniform minimum standards of and , guidelines to
financial accounting and reporting as set forth by the
Governmental Accounting Standards Board (GASB).
GEOA: Government Finance Officers Association of
the United States and Canada.
The
authoritative accounting and financial reporting
standard-setting body for government agencies.
Investments. Securities held for the production of
revenues in the form of interest.
Line Item Bi dget• The presentation of the City's
adopted budget in a format presenting each
Department's approved expenditure/expense by
specific account.
Iong-Term Debt• Obligation of the City with a
remaining maturity term of more than one (1) year.
Management Letter: A written report from the
independent auditors to the Council reflecting
observations and suggestions as a result of the audit
process.
• ' 11 11 ' . it • 1 1 •
Net Working Capital. Current Assets less Current
Liabilities.
Non -Recurring Revenues. Resources recognized by
the City that are unique and occur only one time or
without pattern.
Official Budget• The budget as adopted by the
Council.
4ne_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.
Proprietary Funds. See Utility Funds.
Purchase Order System. A City's system of using
documents authorizing the delivery of specified
merchandise or services and making a charge for
them.
Reserves. An account used to designate a portion of
the fund balance (equity) as legally segregated for a
specific future use.
Retain .d, arisings: 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.
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.
92
User -Based F / ' harp • A monetary fee or charge
placed upon the user of services of the City.
Utility Funds. The funds used to account for
operations of the City's electric, water, sanitary
sewer, and solid waste disposal activities.
Undesignated Fund Balance. That portion of fund
balance that is unencumbered from any obligation of
the City.