HomeMy WebLinkAboutFY 1985-1986 -- Comprehensive Annual Financial Report • PLEASE RETURN TO
Cit Cry SECRETARY OFFICE
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College Station, Texas
FINANCE DEPARTMENT
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Comprehensive
Annual Financial
Report
For the Fiscal Year Ended
June 30, 1986
CITY OF COLLEGE S T A T ION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
YEAR ENDED JUNE 30, 1986
PREPARED BY THE
FINANCE DEPARTMENT OF THE
CITY OF COLLEGE STATION, TEXAS
CITY OF COLLEGE STATION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 1986
TABLE OF CONTENTS
PAGE
INTRODUCTORY SECTION:
Organizational Chart 2
Principal City Officials 3
Letter of Transmittal 4
GFOA Certificate of Achievement for Excellence in Financial Reporting 11
FINANCIAL SECTION:
Auditors' Opinion 14
General Purpose Financial Statements for the Year Ended June 30, 1986:
Combined Balance Sheet - All Fund Types and Account Groups 16
Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - All Governmental Fund Types and Expendable Trust Funds 20
Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - Budget and Actual (Non-GAAP Basis) - General and
Certain Special Revenue Fund Types 22
Combined Statement of Revenues, Expenses and Changes in Retained
Earnings/Fund Balances - All Proprietary Fund Types and
Similar Trust Funds 24
Combined Statement of Changes in Financial Position - All
Proprietary Fund Types and Similar Trust Funds 26
Notes to General Purpose Financial Statements 28
SUPPLEMENTAL FINANCIAL INFORMATION - INDIVIDUAL AND COMBINING FINANCIAL
STATEMENTS OF FUND TYPES AND ACCOUNT GROUPS FOR THE YEAR ENDED JUNE 30, 1986:
General Fund
Schedule of Revenues and Other Financing Sources - Budget and Actual
(Non-GAAP Basis) 46
Schedule of Expenditures Compared with Budget (Non-GAAP Basis) 48
i
CITY OF COLLEGE STATION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 1986
TABLE OF CONTENTS
(CONTINUED)
PAGE
SUPPLEMENTAL FINANCIAL INFORMATION (Continued) :
Special Revenue Funds
Combining Balance Sheet 60
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances 61
Community Development Fund
Statement of Revenues, Expenditures and Changes in
Fund Balance - Budget (GAAP Basis) and Actual 62
Revenue Sharing Fund
Statement of Revenues, Expenditures and Changes in
Fund Balance - Budget (GAAP Basis) and Actual 63
Hotel/Motel Tax Fund
Statement of Revenues, Expenditures and Changes
in Fund Balance - Budget (GAAP Basis) and Actual 64
Capital Projects Funds
Combining Balance Sheet 67
Combining Statement of Revenues, Expenditures and
Changes in Fund Balances 69
Enterprise Funds
Combining Balance Sheet 73
Combining Statement of Revenues, Expenses and
Changes in Retained Earnings 75
Combining Statement of Changes in Financial Position 76
Utility Fund
Schedule of Revenues - Budget and Actual (Non-GAAP Basis) 78
Schedule of Expenses - Budget and Actual (Non-GAAP Basis) 79
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CITY OF COLLEGE STATION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 1986
TABLE OF CONTENTS
(CONTINUED)
PAGE
SUPPLEMENTAL FINANCIAL INFORMATION (Continued) :
Enterprise Funds (Continued)
Sanitation Fund
Schedule of Revenues - Budget and Actual (Non-GAAP Basis) 82
Schedule of Expenses - Budget and Actual (Non-GAAP Basis) 83
Utility Fund and Sanitation Fund
Schedule for Reconciliation of Revenues and Expenses (Non-GAAP Basis) to
GAAP Basis Statement of Income 85
Fiduciary Funds
Combining Balance Sheet 87
Combining SLaleinent of Revenues, Expenditures and
Changes in Fund Balances - Expendable Trust Funds 88
General Fixed Assets Account Group
Statement of General Fixed Assets - By Sources 90
Statement of General Fixed Assets - By Function and Activity 91
Statement of Changes in General Fixed Assets - By
Function and Activity 93
Statement of Grant Activity 95
STATISTICAL SECTION:
General Governmental Expenditures and Other Uses by Function 99
• General Revenues and Other Financing Sources 101
Property Tax Levies and Collections 103
Assessed and Estimated Actual Value of Taxable Properties 105
Property Tax Rates, Ratios and Levies - All Overlapping Governments 107
Paving Assessment Collections 109
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CITY OF COLLEGE STATION, TEXAS
COMPREHENSIVE ANNUAL FINANCIAL REPORT
FOR THE YEAR ENDED JUNE 30, 1986
TABLE OF CONTENTS
(CONTINUED)
PAGE
STATISTICAL SECTION (Continued) :
Computation of Legal Debt Margin 110
Ratio of Net General Bonded Debt to Assessed Value and
Net Bonded Debt Per Capita 111
Schedule of Direct and Estimated Overlapping Debt 113
Ratio of Annual Debt Service Expenditures for General Obligation
Debt to Total General Fund Expenditures 114
Schedule of Revenue Bond Coverage - Utility Fund 115
Total Bank Deposits 116
Construction Permits 117
Principal Taxpayers 118
Miscellaneous Statistical Data 119
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INTRODUCTORY SECT I O N
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•
CITY OF COLLEGE STATION, TEXAS
ORGANIZATIONAL CHART
JUNE 30, 1986
CITIZENS OF COLLEGE STATION, TEXAS
MAYOR/CITY COUNCIL
I
MUNICIPAL
COURT CLERK MUNICIPAL JUDGE CITY ATTORNEY CITY MANAGER CITY SECRETARY
I1 CITIZENS'
COURT LEGAL SERVICE COUNCIL COORDINATOR
REPRESENTATIVE
ASSISTANT CITY MANAGER
N I I
1 ADMINISTRATIVE PERSONNEL
ASSISTANT DEPARTMENT
Director
Fiscal Director of Director of Capital Director
Administration Fire Chief Police Chief Public Services of Utilities Improvements of Parks
-Accounting -Fire -Uniformed -Streets -Electric -Engineering -Recreation -Community
-Tax/Treasury Operations Bureau -Garage Transmissions -Planning -Aquatics Center
-Utility Billing -Fire -Investigation -Cemetery/Ground -Electric -Building -Maintenance -Teen Center
-Meter Prevention -Special Maintenance Distribution Inspection -Forestry -Printing/
Services -Ambulance Services -Residential -Water -Community Mail
-Energy -Technical Collection Production Development -Library
-Purchasing Services -Commercial -Water
-Warehouse -Communications/ Collection Distribution
-Data Processing Jail -Landfill -Sewer Treatment
-Drainage -Sewer
Collection
CITY OF COLLEGE STATION, TEXAS
PRINCIPAL CITY OFFICIALS
JUNE 30, 1986
Mayor Larry J. Ringer
Councilman - At Large James B. Bond
Councilman - At Large Sara Goode Jones
Councilman - At Large Fred Brown
Councilman - At Large Patricia B. Boughton
Councilman - At Large Terri Tongco
Councilman - At Large Dick Haddox
City Manager William K. Cole
Assistant City Manager/Director of Finance A. E. Van Dever, Jr.
Deputy Director of Finance Glenn Schroeder
Personnel Director Karen Dickson
Municipal Court Judge Philip Banks
City Attorney Cathy Locke
City Health Officer Dr. T. 0. Walton, Jr.
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El11City of College Station
POST OFFICE BOX 9960 1101 TEXAS AVENUE
COLLEGE STATION, TEXAS 77840-2499
Honorable Mayor, Members of the September 24, 1986
City Council
City of College Station
The Comprehensive Annual Financial Report of the City of College Station,
Texas ("City") for the fiscal year ended June 30, 1986, is submitted here-
with. This report was prepared by the City' s Finance Department. Responsi-
bility for both the accuracy of the presented data and the completeness and
fairness of the presentation, including all disclosures, rests with the City.
We believe the data, as presented, is accurate in all material aspects; that
it is presented in a manner designed to fairly set forth the financial
position of its various funds; and that all disclosures necessary to enable
the reader to gain the maximum understanding of the City's financial affairs
have been included.
Accounting System and Budgetary Control
In developing and evaluating the City's accounting system, consideration
is given to the adequacy of internal accounting controls. Internal accounting
controls are designed to provide reasonable, but not absolute, assurance
regarding: (1) the safeguarding of assets against loss from unauthorized use
or disposition; and (2) the reliability of financial records for preparing
financial statements and maintaining accountability for assets. The concept
of reasonable assurance recognizes that: (1) the cost of a control should not
•
exceed the benefits likely to be derived; and (2) the evaluation of costs and
benefits requires estimates and judgments by management.
All internal control evaluations occur within the above framework. We
believe that the City's internal accounting controls adequately safeguard
assets and provide reasonable assurance of proper accounting of financial
transactions.
Budgetary control is maintained at the subfunction level by the encumbrance
of estimated purchase amounts prior to the release of purchase orders to
vendors. Purchase orders which result in an overrun of subfunction balances
are not released until additional appropriations are made available. Open
encumbrances are reported as reservations of fund balance at June 30, 1986.
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The Reporting Entity and Its Services
This report includes all of the funds and account groups of the City, but
contains no agencies. Although the City Council does exercise oversight
responsibility over the College Station Economic Development Foundation, the
impact of excluding it from this report is immaterial.
The City provides a full range of municipal services and products which
include police and fire protection, streets, sanitation, health, art-cultural,
parks, public improvements, planning and zoning, general administrative
services, electrical, water and sewer systems.
General Governmental Function
Revenues and other financing sources for general governmental functions
(General Fund and Debt Service) totaled $13,507,228 in 1986, an increase of
10.74% over 1985. For the first time since 1983, five percent of current
property tax revenue was allocated to the General Fund in order to fund a new
library facility. City sales and mixed drink taxes produced 22. 7% of general
revenues compared to 25.45% in 1985. The slight decline in this revenue
source indicates that area growth has stabilized. Licenses, permits, and
certificates accounted for .85% of general revenues as compared to 1.81% last
year. The majority of this decline can be attributed to a 20.05% decrease in
revenue from construction-related permits. The transfer from Enterprise Fund
in lieu of taxes increased $794,192 or a 3.78% increase when compared to
percent of total.
The amount of revenues from various sources and the change from the prior year
are shown in the following tabulation:
Increase
Percent (Decrease)
Revenue Source Amount of Total From 1985
General fund property tax $ 203,598 1.51% $ 203,598
Delinquent taxes and penalties 4,883 .04 (3,525)
Franchise taxes 315,272 2.33 47,281
City sales & mixed drink tax 3,066,168 22. 70 (37,950)
Licenses, permits & certificates 114, 971 .85 (105,407)
Fines & service fees 459,872 3.40 16,951
Charges for services 335,371 2.48 49,361
Transfer from Enterprise Fund
in lieu of taxes 4,066,951 30. 11 794, 192
Miscellaneous revenues 407,287 3.02 (46,584)
Other financing sources 706, 772 5.23 80,947
Debt service property tax 3,826,083 28.33 311,322
Total $13,507,228 100.00% $1,310, 186
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Assessed value of $1,095.8 million represented an increase of $138.4
million over 1984-85. Current tax collections were 92.96% of the tax levy.
Total collections (current and delinquent) as compared to the current tax levy
were 95.50%. Allocation of the property tax levy by purpose for 1986 and the
preceding two fiscal years are as follows (amounts per $100 assessed value) :
Purpose 1986 1985 1984
General Fund $.0200 $.0000 $.0000
General Obligation Debt .3600 .3600 .3100
Total Tax Rate $.3800 $.3600 $.3100
Expenditures and other uses for general governmental purposes (General
Fund and Debt Service) totaled $13,279,662, an increase of 11.28% over 1985.
Capital outlay expenditures decreased from 5.46% of total expenditures in 1985
to 4.56% in 1986. Debt service expenditures in 1986 accounted for 28.67% of
total expenditures as compared to 29.33% last year. The decline in capital
expenditures and the absence of major fluctuations in expenditures are
additional indicators that growth in the area has stabilized. Increases
(decreases) in levels of expenditures for major functions of the City over the
preceding year are shown in the following tabulation:
Increase
(Decrease)
Function Amount Percent From 1985
General Government $ 3, 948, 780 29. 74% $ 389, 170
Police 2,711,271 20.42 265,885
Fire 2,224, 796 16. 75 216, 148
Public Services 1,240,623 9.34 98,486
Parks & Recreation 1,572,606 11.84 167,370
Debt Service 3,807,583 28.67 307,968
Capital Outlay 606, 156 4.56 (45, 722)
Reimbursed Administrative Costs (2,832,153) (21.32) (52, 992)
Total $13.279. 662 100.00% $1,346.313
Fund balances and retained earnings in the major operating funds were
maintained at adequate levels. The General Fund balance of $1,957,062 was
down $50,293 from 1985, and the $816,805 balance in the Special Revenue Funds
was up $352,413.
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Debt Administration
The ratio of net bonded debt to assessed value and the amount of bonded
debt per capita are useful indicators of the City's debt position to municipal
management, citizens and investors. Such data at the end of the 1986 fiscal
year were as follows:
Ratio Ratio of Debt Debt
of Net Bonded to Present Per
Amount to Assessed Value Market Value Capita
Net Direct Bonded Debt $17,878,655 1.63% 1.63% $336
Outstanding general obligation bonds at June 30, 1986, totaled S19,907,500.
In addition, $2,166,426 of long-term notes and certificates are outstanding.
For more detailed information about the debt position of the City, please
refer to the notes to the combined financial statements and the statistical
sections of this report.
The City's general obligation bonds and revenue bonds continue to carry
the same ratings. These ratings are as follows:
Moody' s Investors Service Standard & Poor' s
General Obligation Bonds A-1 A+
Revenue Bonds (Insured) AAA AAA
Cash Management
Cash temporarily idle during the year was invested in time deposits
ranging from 30 to 365 days to maturity. All time deposits were in the form
of certificates of deposit or U.S. Treasury Bills. The average yield on
maturing investments during the year was 7.39%, and the amount of interest
totaled $3,158,949.
The City of College Station took bids in September 1985 to determine which
financial institutions would serve as City Depositories. The funds were bid
by groups: operating, bond, and debt service funds. Favorable investment
rates were achieved in that all funds received a rate equal to a factor of
1.0075 times the rate in the Treasury bill yield column. All demand accounts
are earning interest at a rate of 5.25%, which amounted to $198, 700 in
interest for fiscal year 1986.
Capital Projects Funds
Proceeds of general obligation bond issues are accounted for in Capital
Projects Funds until the projects are completed. These projects and
construction in progress at year-end are capitalized in the General Fixed
Assets group of accounts. During 1986, projects and other capital additions
totaled $4, 762,494.
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Authorized hut unissued bonds at June 30, 1986, totaled $5,455,000. The
Capital Project Fund balances on hand at June 30, 1986, totaled $9,144,916 and
consisted primarily of cash and investments.
General Fixed Assets
The general fixed assets of the City are those fixed assets used in the
performance of general governmental functions and exclude the fixed assets of
Enterprise funds. As of June 30, 1986, the general fixed assets of the City
amounted to $34,455,593. This amount represents the original cost of the
assets and is considerably less than their present value. Depreciation of
general fixed assets is not recognized in the City's accounting system.
Sanitation Fund
Net income for 1986 totaled $293,081 which increased retained earnings to
$1,267,675. This reserve will be used for major capital expenditures in
future years.
Utility Fund
The City's utility operation continued to show gains in operating
revenues, number of customers, and net income. The debt service coverage
showed little change. Comparative data for the past three fiscal years are
presented in the following tabulation:
1986 1985 1984
Operating Revenues S32,480,725 $31,867,897 $26,277,830
Operating Income 7,147,700 8,976,656 8,866,252
Income Available for Debt Service 8,522,568 10,194,354 10,012,820
Average Annual Debt Service 3,476,179 3,582,202 4,066,427
Coverage (income available for debt
service divided by average annual
debt) 2.45 2.85 2.46
Maximum Annual Debt Service 5,143,007 5,172,546 5,688,176
Coverage (income available for debt
service divided by maximum annual
debt) 1.66 1.97 1. 76
During fiscal 1986, $2 ,260,000 of the 1985 refunding bond issue were
retired. In addition, $368,500 of general obligation bonds and $54,606 of
certificates of obligation, serviced with earnings of the Utility activities,
were retired.
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Economic Outlook
The City continues to grow at a more moderate rate than in recent years.
Some of the indications that point to the City's continued growth are:
1. There are continuing requirements for capital additions in our utility
system, streets, parks and office complexes.
2. The number of utility customers continues to increase. This is
evidenced by an increase from 17,466 peak count in the 1984 fiscal
year to 18,400 and 18,499 in the 1985 and 1986 fiscal years,
respectively.
3. Sales tax growth has been flat due to soft state and local economic
conditions. It is anticipated that when the economy turns upward,
College Station will experience a strong resurgence in sales tax
growth.
4. Airport facilities have been expanded due to the general growth of the
area. Runway expansions have been completed and new terminal
buildings are planned. The City is now served by three commercial
airlines.
5. Banking services are provided by five local banks with two of those
being formed within the last five years. Total bank deposits
decreased $1,486,000, or .74% during 1986.
6. The area for some time now has consistently ranked among the four best
cities in Texas in unemployment statistics.
7. The City has experienced strong tourism and convention growth. This
activity is evidenced by increases in hotel/motel tax revenues of 23%
in 1985 and 32% in 1986.
Independent Audit
The City Charter requires an annual audit of the books of account,
financial records, and transactions of all administrative departments of the.
City by independent certified public accountants selected by the City
Council. This requirement has been complied with and the auditors' opinion
has been included in this report.
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Certificate of Achievement
The Government Finance Officers Association of the United States and
Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial
Reporting to the City for its comprehensive annual financial report for the
fiscal year ended June 30, 1985.
In order to be awarded a Certificate of Achievement, a government must
publish an easily readable and efficiently organized comprehensive annual
financial report in which its contents conform to program standards. Such
reports must satisfy both generally accepted accounting principles and
applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. We
believe our current report continues to conform to Certificate of Achievement
Program requirements, and we are submitting it to GFOA to determine its
eligibility for a certificate.
Acknowledgments
The preparation of this report on a timely basis could not have been
accomplished without the efficient and dedicated services of the entire staff
of the Finance Department. I would like to express my appreciation to all
members of the Department who assisted and contributed to its preparation. I
would also like to thank the Mayor and City Council for their interest and
support in planning and conducting the financial operations of the City in a
responsible and progressive manner.
Respectfully Submitted,
G"--) A_ 6T-6 A 111'
William K. Cole A. E. Van Deve , Jr
City Manager Assistant Ci y Manage
Director of Finance
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Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of
College Station , Texas
For its Comprehensive Annual
Financial Report
for the Fiscal Year Ended
June 30, 1985
A Certificate of Achievement for Excellence in Financial
Reporting is presented by the Government Finance Officers
Association of the United States and Canada to
governmental units and public employee retirement
systems whose comprehensive annual financial
reports (CAFR's) are judged to substantially
conform to program standards.
orpk,
4 OF THE ,p
ur»TEo surfs 9ANO H President
CANADA
CORP N licoM C /f
ee
•
Executive Director
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Deloitte
Haskins Sells
1200 Travis
Houston,Texas 77002
(713) 651-1700
Telex 762840
AUDITORS' OPINION
Mayor Larry Ringer and
Members of City Council
of the City of College Station, Texas:
We have examined the general purpose financial statements of the City of
College Station, Texas ("City") as of June 30, 1986 and for the year then
ended, listed in the foregoing table of contents. Our examination was made in
accordance with generally accepted auditing standards and, accordingly,
included such tests of the accounting records and such other auditing
procedures as we considered necessary in the circumstances.
In our opinion, the accompanying general purpose financial statements present
fairly the financial position of the City at June 30, 1986, and the results of
its operations and the changes in financial position of its proprietary fund
types and peusiun Lrust fund for the year then ended, in conformity with
generally accepted accounting principles applied on a basis consistent with
that of the preceding year.
Our examination also comprehended the supplemental financial information,
listed in the foregoing table of contents, as of June 30, 1986 and for the
year then ended. In our opinion, such supplemental financial information,
when considered in relation to the general purpose financial statements ,
presents fairly in all material respects the information shown therein.
In connection with our examination, nothing came to our attention that caused
us to believe that the City was not in compliance with any of the accounting
or financial reporting requirements of the various bond resolutions governing
the outstanding bonds of the City. Our examination was not, however, directed
primarily toward obtaining knowledge of such noncompliance.
The accompanying statistical tables, listed in the foregoing table of contents,
were not audited by us and, accordingly, we express no opinion on them.
.414t get-4414*(:.
September 12, 1986
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CITY OF COLLEGE STATION, TEXAS
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS
JUNE 30, 1986
Governmental Fund Types
Special Debt Capital
ASSETS General Revenue Service Projects
Cash on hand and in bank $ 239,993 $ 131,062 $ 113,032 $ 469,275
Investments 995,000 640,000 1,851,000 9,223,421.
Receivables:
Delinquent taxes (Note 2) 25,908 444,126
Accounts 13,849
Less allowance for uncollect-
ible accounts (28,359)
Paving assessments 80,134
Accrued interest 5,040 2,632 34,469 101,032
Ambulance services 66,374
Grants 3,086 336,283
Other 148,537 70,958 321 15,218
Foundation (Note 3) 3,000,000
Due from other funds (Note 10) 1,174,222 30,025 640,148
Inventories 89, /96
Prepaid costs 58,111 25
Restricted assets:
Cash in bank
Investments
Accrued interest receivable
Inventories
Property and equipment
(Note 4)
Accumulated depreciation
Deferred charges
Amount available for
retirement of bonded
indebtedness
Amount to be provided for:
Retirement of bonded
indebtedness
Accrued vacation leave
TOTAL ASSETS $5,871,691 $1,180,960 $2,472,973 $10,449,094
See notes to general purpose financial statements.
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Account Groups
Proprietary Fiduciary General General Total
Fund Type Fund Type Fixed Long-Term (Memorandum
Enterprise Trust Assets Debt Only)
$ 989,852 $ 15,004 $ 1,958,218
6,018,000 53,000 18,780,421
470,034
3,838,369 3,852 ,218
(263,403) (291,762)
80,134
28,649 115 171,937
66,374
339,369
81,081 316,115
3,000,000
245,473 578,828 2,668,696
993,360 1,083,156
31,829 3,500 93,465
674,066 674,066
18,530,870 18,530,870
205,937 205,937
232,135 232,135
58,141,069 $34,455,593 92,596,662
(9,906,526) (9,906,526)
399,946 399,946
$ 2,028,845 2,028,845
20,045,081 20,045,081
342,333 342,333
$80,240,707 $650,447 $34,455,593 $22 ,416,259 $157, 737,724
(Continued)
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CITY OF COLLEGE STATION, TEXAS
COMBINED BALANCE SHEET - ALL FUND TYPES AND ACCOUNT GROUPS (Continued)
JUNE 30, 1986
Governmental Fund Types
Special Debt Capital
LIABILITIES General Revenue Service Projects
Accounts payable $ 117,027 $ 41,098 $ 2 $ 436,591
Accrued liabilities 199,326
Retainage payable 20,262 136, 121
Due to other funds (Note 10) 443,657 298,427 676,186
Obligation under capital lease -
current (Note 11)
Liabilities payable from restricted assets:
Construction contracts and
retainages payable
Accrued interest payable
Revenue bonds - current portion
General obligation bonds -
current portion
Certificate of obligation -
current portion
Customers' meter deposits
Refundable deposits 2,315 4,368
Deferred revenues - other 130,992 444,126 53,280
Deferred revenues - Foundation (Note 3) 1,422,160
Unamortized discount - Foundation
(Note 3) 1,577,840
Long-term debt (Note 5) :
Revenue bonds
General obligation bonds
Certificates of obligation
Obligation under capital lease (Note 11)
Accrued vacation leave 21,312
Total liabilities 3,914,629 364,155 444,128 1,304,178
FUND EQUITY
Contributed capital
Investment In general fixed assets
Retained earnings:
Reserved for debt service
Unreserved
Fund balances:
Reserved (Note 12) 297,735 1,188 2,028,845 984,476
Unreserved:
Designated for subsequent years'
expenditures 214,077 7,060,516
Undesignated 1,445,250 815, 617 1,099,924
Total fund equity 1,957,062 816,805 2,028,845 9,144,916
TOTAL LIABILITIES AND FUND EQUITY $5,871,691 $1.180,960 $2,472,973 $10,449,094
See notes to general purpose financial statements.
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Account Groups
Proprietary Fiduciary General General Total
Fund Type Fund Type Fixed Long-Term (Memorandum
Enterprise Trust Assets Debt Only)
$ 1,937,403 $ 2,534, 121
259,574 $ 21,079 479,979
156,383
1,249,116 1,310 2,668,696
262,784 262,784
504,864 504,864
1,100,998 1,100, 998
2,490,000 2,490,000
368,500 368,500
54,606 54,606
1,628,960 1,628,960
6,683
21,257 649, 655
1,422,160
1,577,840
29,435,000 29,435,000
3,849,000 $19,907,500 23, 756,500
456,432 2,166,426 2,622,858
4,097, 768 4,097, 768
89,396 342,333 453,041
47,805,658 22,389 22,416,259 76,271,396
10,242,177 10,242,177
$34,455,593 34,455,593
2,806,172 2,806,172
19,386, 700 19,386,700
628,058 3,940,302
7,274,593
3,360, 791
32,435,049 628,058 34,455,593 81,466,328
$80,240, 707 $650,447 $34,455,593 $22,416,259 $157,737,724
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CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUNDS
FOR THE YEAR ENDED JUNE 30, 1986
Governmental Fund Types
Special Debt Capital
REVENUES General Revenue Service Projects
Taxes $ 3,589,921 $ 554,526 $3,826,083
Permits 104,209
Fines 459,872
City services provided 335,371
Grants 27,116 1,434,753
Interest 111,121 50,994 123,559 $ 968,185
Other 156,253 486,972 314
Total revenues 4,783,863 2,527,245 3,949,642 968,499
EXPENDITURES
Current:
Administration 1,079,438
Finance 1,493,569
Public service 1,240,623
Police 2, 711,271
Fire 2,224, 796
Engineering 1,261 , 183
Parks 1,572,606
Housing rehabilitation 785,783
Reimbursed administrative
expenditures (2,832,153) 286,556 140,180
Other 114,590 269,642
Capital outlay 606,156 242,616 5,007,189
Debt service:
Principal retirement 1,630,982
Interest and fiscal charges 2,176,601
Total expenditures 9,472,079 1,584,597 3,807,583 5,147,369
Excess (deficiency) of revenues
over expenditures (4,688,216) 942,648 142,059 (4,178,870)
OTHER FINANCING SOURCES (USES) :
Operating transfers in 4,637,923 135,800
Operating transfers out (590,235) (55,891)
Total other financing sources (uses) 4,637,923 (590,235) 135,800 (55,891)
Excess (deficiency) of revenues and
other financing sources over
expenditures and other uses (50,293) 352,413 277,859 (4,234,761)
FUND BALANCES, JULY 1, 1985 2,007,355 464,392 1,750,986 13,379,677
FUND BALANCES, JUNE 30, 1986 41. 1,957,062 $ 816,805 $2,028,845 $ 9,144,916
See notes to general purpose financial statements.
- 20 -
Fiduciary
Fund Type Total
Expendable (Memorandum
Trust Only)
$ 7,970,530
104,209
459,872
335,371
1,461,869
$ 4, 900 1,258, 759
626,552 1,270,091
631,452 12,860,701
1,079,438
1,493,569
1,240, 623
2, 711,271
2,224,796
1,261,183
1,572,606
785,783
(2,405,417)
435,289 819,521
5,855,961
1,630,982
2,176,601
435,289 20,446,917
196,163 (7,586,216)
4,773,723
(1, 310) (647,436)
(1,310) 4,126,287
194,853 (3,459,929)
432,763 18,035,173
$627, 616 $14,575,244
- 21 -
CITY OF COLLEGE STATION, TEXAS,
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL (NON-GAAP BASIS)
GENERAL AND CERTAIN SPECIAL REVENUE FUNDS
FOR THE YEAR ENDED JUNE 30, 1986
General Fund
Variance
Favorable
REVENUES Budget Actual (Unfavorable)
Taxes $ 3,694,430 $ 3,589,921 $ (104,509)
Permits 135,000 104,209 (30,791)
Fines 456,000 459,872 3,872
City services provided 273,000 335,371 62,371
Grants 15,000 27, 116 12,116
Interest 75,000 81,452 6,452
Other 145,950 161,859 15,909
Total revenues 4, 794,380 4, 759,800 (34,580)
EXPENDITURES
Current:
Administration 1,175,675 1,073,586 102,089
Finance 1,543,835 1,495,454 48,381
Public service 1,3/10, 154 1,242,266 97,888
Police 2,868,101 2, 713,077 155,024
Fire 2,416,875 2,255,360 161,515
Engineering 1,326,218 1,267,824 58,394
Parks 1,578,487 1, 574,678 3,809
Reimbursed administrative expenditures (2,832,405) (2,832,153) (252)
Other 164,022 163, 920 102
Housing rehabilitation
Capital outlay 584,071 457, 176 126,895
Total expenditures 10,165,033 9,411,188 753,845
Excess (deficiency) of revenues
over expenditures (5,370,653) (4,651,388) 719,265
OTHER FINANCING SOURCES (USES)
Operating transfers in 4,441,881 4,441,881
Operating transfers out
Total other financing sources (uses) 4,441,881 4,441,881.
EXCESS (DEFICIENCY) OF REVENUES AND
OTHER SOURCES OVER EXPENDITURES AND
OTHER USES $ (928,772) $ (209, 507) $ 719,265
See notes to general purpose financial statements.
- 22 -
Certain Special Revenue Funds
Variance
Favorable
Budget Actual (Unfavorable)
$ 471,500 $ 554,526 $ 83,026
2,183,827 1,434,753 (749,074)
50,994 50,994
1,061,000 457,852 (603,148)
3,716,327 2,498,125 (1,218,202)
286,556 286,556
292,964 269,642 23,322
862,791 785,783 77,008
426,804 242,616 184,188
1,869,115 1,584,597 284,518
1,847,212 913,528 (933,684)
(530, 730) (510,729) 20,001
(530,730) (510,729) 20,001
$1, 316,482 $ 402, 799 $ (913,683)
- 23 -
CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
FUND EQUITY - ALL PROPRIETARY FUND TYPES
AND SIMILAR TRUST FUNDS
FOR THE YEAR ENDED JUNE 30, 1986
Fiduciary
Proprietary Fund Type Total
Fund Type Pension (Memorandum
Enterprise Trust Only)
OPERATING REVENUES:
Electric $26,982,899 $26,982,899
Water 3,196,890 3,196,890
Sewer 1,879, 763 1,879, 763
Sanitation 1, 318,804 1,318,804
Other 421, 179 $4,200 425, 379
Total operating revenues 33, 799,535 4,200 33,803, 735
OPERATING EXPENSES :
Purchased power (Note 7) 15,964,427 15,964,427
Salaries and benefits 2,865,384 2,865,384
Supplies 348,683 348, 683
Building uiaiiLeuauee 338,247 338,24/
Equipment maintenance 130, 16R 130, 168
Services 2,165,682 2,165,682
Other 711,566 4,350 715, 916
Administrative expense from general fund 2,404,108 2,404,108
Depreciation:
Electrical system 529, 166 529, 166
Water system 456,457 456,457
Sewer system 373,957 373, 957
Sanitation system 134,430 134,430
Other 15,288 15,288
Total operating expenses 26,437, 563 4,350 26,441, 913
OPERATING INCOME (LOSS) 7,361,972 (150) 7,361,822
NONOPERATING REVENUES (EXPENSES) :
Interest earnings 2,157,389 134 2,157,523
Interest expense (3,347,037) (3,347,037)
Other, net (50,970) 26 (50, 944)
Total nonoperating revenues (expenses) (1,240, 618) 160 (1,240,458)
(Continued)
- 24 -
CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
FUND EQUITY - ALL PROPRIETARY FUND TYPES
AND SIMILAR TRUST FUNDS (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Fiduciary
Proprietary Fund Type Total
Fund Type Pension (Memorandum
Enterprise Trust Only)
Income before operating transfers $ 6,121,354 $ 10 $ 6,121,364
Operating transfers to general fund (4,076,288) (4,076,288)
Net income 2,045,066 10 2,045,076
FUND EQUITY, JULY 1, 1985 30,389, 983 432 30,390,415
FUND EQUITY, JUNE 30, 1986 $32,435.049 $ 442 $32,435,491
See notes to general purpose financial statements.
- 25 -
CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS
FOR THE YEAR ENDED JUNE 30, 1986
Fiduciary
Proprietary Fund Type Total
Fund Type Pension (Memorandum
Enterprise Trust Only)
SOURCES OF WORKING CAPITAL:
Operations:
Net income $ 2,045,066 $10 $ 2,045,076
Items not requiring working capital:
Depreciation 1,509,298 1,509,298
Amortization of deferred charges 14,865 14,865
Other, net 15,524 15,524
Working capital provided by operations 3,584,753 10 3,584, 763
Increase in obligations under capital lease 3,545,290 3,545,290
Decrease in restricted assets 2,569,482 2,569,482
Increase in payables from restricted assets 202,466 202,466
Increase in accrued vacation pay 12,057 12,057
Total sources of working capital 9,914,048 lU 9,914,058
USES OF WORKING CAPITAL:
Additions of property and equipment 7,753,362 7, 753,362
Principal payments:
Revenue bonds 2,260,000 2,260,000
General obligation bonds 368,500 368,500
Certificates of obligation 70,007 70,007
Capital lease 209,812 209,812
Decrease in deferred revenues 5,023 5,023
Increase in obligation under
capital lease - current 185,577 185,577
Total uses of working capital 10,852,281 10,852,281
INCREASE (DECREASE) IN WORKING CAPITAL $ (938,233) $10 $ (938,223)
(Continued)
- 26 -
CITY OF COLLEGE STATION, TEXAS
COMBINED STATEMENT OF CHANGES IN FINANCIAL POSITION -
ALL PROPRIETARY FUND TYPES AND SIMILAR TRUST FUNDS (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Fiduciary
Proprietary Fund Type Total
Fund Type Pension (Memorandum
Enterprise Trust Only)
ELEMENTS OF NET INCREASE (DECREASE) IN
WORKING CAPITAL:
Cash on hand and in bank $ 419,723 $10 $ 419,733
Investments 448,000 448,000
Receivables (1,355,608) (1,355,608)
Due from other funds 149,034 149,034
Inventories 12,897 12,897
Prepaid costs (7,689) (7,689)
Accounts payable 534,813 534,813
Accrued liabilities (149,292) (149,292)
Due to other funds (804,534) (804,534)
Obligation under capital lease - current (185,577) (185,577)
INCREASE (DECREASE) IN WORKING CAPITAL $ (938,233) $10 $ (938,223)
See notes to general purpose financial statements.
- 27 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Reporting Entity
The City of College Station ("City") has included in the general purpose
financial statements the accounts of all City operations. The City's major
operations include police and fire protection, streets, sanitation, health,
art-cultural, parks, public improvements, planning and zoning, general
administrative services, electrical, water and sewer systems.
The College Station Industrial Development Foundation ("Foundation") was
created in 1981 to encourage development of an industrial park through the
• issuance of tax-exempt financing. In fiscal 1986, the Foundation was
restructured as the College Station Economic Development Foundation
("Foundation") with the purpose of accumulating funds for the improvement of
commercial or industrial property in the City, and buying and selling real
property in College Station to promote the public interest in the City. The
City Council exercises oversight responsibility over the Foundation through
the appointment of its Board of Directors. To date, the Foundation has had
limited activity and has aot been included in the City's general purpose
financial statements because the impact is not considered to he material.
FUND ACCOUNTING
The accounts of the City are organized on the basis of funds and account
groups, each of which is considered a separate accounting entity. The opera-
tions of each fund are accounted for with a separate set of self-balancing
accounts that comprise its assets, liabilities, fund equity, revenues, and
expenditures or expenses, as appropriate. Government resources are allocated
to and accounted for in individual funds based upon the purposes for which
they are to be spent and the means by which spending activities arc controlled.
The various funds are grouped, in the accompanying financial statements, into
six generic fund types and three broad fund categories as follows:
Governmental Fund Types
General Fund - is the general operating fund of the City. It is used to
account for all financial resources except those required to be accounted
for in another fund.
Special Revenue Funds - are used to account for the proceeds of specific
revenue sources (other than special assessments, expendable trusts, and
major capital projects) .
Debt Service Fund - is used to account for the accumulation of resources
for, and the payment of, general long-term debt principal, interest, and
related costs.
- 28 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
FUND ACCOUNTING-(Cont'd)
Capital Projects Funds - are used to account for financial resources to be
used for the acquisition or construction of major capital facilities (other
than those financed by proprietary funds) .
Proprietary Fund Type
Enterprise Funds - are used to account for operations (a) that are financed
and operated in a manner similar to private business enterprises - where the
intent of the governing body is that the costs (expenses, including
depreciation) of providing goods or services to the general public on a
continuing basis are to be financed or recovered primarily through user
charges; or (b) where the governing body has decided that periodic deter-
mination of revenues earned, expenses incurred, and/or net income is
appropriate for capital maintenance, public policy, management control,
accountability, or other purposes.
Fiduciary Fund Type
Trust Funds - are used to account for assets held by the City in a trustee
capacity for private organizations and individuals. These include Expendable
Trusts and a Pension Trust. The Pension Trust Fund is accounted for in
essentially the same manner as proprietary funds since capital maintenance
is critical. Expendable Trust Funds are accounted for in essentially the
same manner as governmental funds.
ACCOUNT GROUPS
Account groups are used to establish accounting control and accountability for
the City's general fixed assets and general long-term debt. The following are
the City' s account groups:
General Fixed Assets Account Group - This group of accounts is established
to account for all fixed assets of the City, other than those accounted for
in the proprietary funds.
General Long-term Debt Account Group - This group of accounts is established
to account for all long-term debt of the City except that accounted for in
the proprietary funds. General long-term debt of the City includes general
obligation bonds, certificates of obligations and accrued vacation leave.
- 29 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
BASIS OF ACCOUNTING
All governmental funds and expendable trust funds are accounted for using the
modified accrual basis of accounting. Under this basis, revenues are
recognized when they become measurable and available as net current assets.
Available means collected within the current year or soon enough thereafter to
be used to pay liabilities of the current year. Substantially all revenues
are considered to be susceptible to accrual.
Expenditures are generally recognized under the modified accrual basis of
accounting when the related fund liability is incurred. Exceptions to this
general rule are the principal and interest on general long-term debt which
are recognized when due, and accrued vacation leave which is recognized when
expected to be liquidated with expendable available financial resources.
All proprietary funds and the pension trust fund are accounted for using the
accrual basis of accounting. Their revenues are recognized when they are
earned, and their expenses are recognized when Lhey are incurred. Utility
customers are billed monthly on a cycle billing basis with revenues recorded
when customers are billed, except at year-end when unbilled revenues are
accrued.
POWER COST RECOVERY
The City is allowed to recover purchased power costs as power cost adjust-
ments. This power cost recovery allows for the pass-through of power costs to
the customers and has no impact on net income. The amount of any under or
over recovered purchased power costs at year-end were not material.
BUDGETS AND BUDGETARY ACCOUNTING
The City follows these procedures in establishing the budgetary data reflected
in the financial statements:
1) Prior to June 1, the City Manager submits to the City Council a proposed
operating budget for the fiscal year commencing the following July 1. The
operating budget includes proposed expenditures and the means of financing
them.
2) All budget requests are compiled by the Finance Department and presented
with comparative and supporting data to the Mayor and City Council for
review.
3) Public hearings are properly advertised and conducted at City Hall for
taxpayer comments.
- 30 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
BUDGETS AND BUDGETARY ACCOUNTING-(Cont'd)
4) Prior to June 27, the budget is legally enacted through passage of an
ordinance.
5) The City Council must approve all transfers of budgeted amounts between
departments within any fund and any revision that alters the total expendi-
ture of any fund. An amount is also budgeted each year for contingencies
which may arise. The Council has authorized the City Manager to make
budget transfers for contingencies if the amount does not exceed $10,000.
All other transfers must be approved by City Council.
6) Expenditures in excess of appropriations for each fund are prohibited by
the City Charter. Appropriations which have not been expended or lawfully
encumbered lapse at the end of the budget year.
7) Formal budgetary integration is employed as a management control device
during the year for the General Fund, Special Revenue Funds and the
Enterprise Funds with one exception. A special revenue fund (Crime
Prevention) , created solely to account for citizen contributions used for
juvenile education programs, is not budgeted. The contributions are very
small and their use is administered by the police department. Formal
budgetary integration is not employed for the Debt Service Fund and
Capital Project Funds because effective budgetary control is alternatively
achieved through general obligation bond indenture provisions.
8) Budgets for the General Fund, the budgeted Special Revenue Funds and the
Enterprise Funds are adopted on a basis consistent with generally accepted
accounting principles (GAAP), except that encumbrances for capital items
in the General Fund which do not lapse at year-end are treated as budgeted
expenditures in the year the commitment to purchase is made and the
Enterprise Funds budget principal payments and capital outlay. Budgetary
comparisons presented in this report are on this budgetary basis.
Adjustments necessary to convert the General Fund revenues at June 30,
1986, on the GAAP basis to the budgetary basis are as follows :
Revenues - GAAP basis $4, 783,863
Less nonbudgeted revenues (24,063)
Total revenues - Non-GAAP Basis S4,759,800
- 31 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
BUDGETS AND BUDGETARY ACCOUNTING-(Cont'd)
Adjustments necessary to convert the General Fund expenditures at June 30,
1986 on the GAAP basis to the budgetary basis are as follows:
General Fund
Expenditures - GAAP basis $9,472,079
Plus June 30, 1986, encumbrances
budgeted as expenditures 60,891
Total Expenditures - Non-GAAP Basis $9.411,188
Budgeted amounts are as originally adopted, or as amended by the City
Council. Individual amendments were not material in relation to the
original appropriations which were amended.
ENCUMBRANCES
Encumbrance accounting, under which purchase orders, contracts, and other
commitments for the expenditure of monies are recorded in order to reserve
that portion of the applicable appropriation, is employed as an extension of
foLmal budgetary integration in the General Fund, Special Revenue Funds and
Capital Project Funds. Encumbrances outstanding at year-end are reported as
reservations of fund balances since they do not constitute expenditures or
liabilities in the GAAP basis general purpose financial statements.
INVESTMENTS
Investments in time-deposit certificates and U.S. Treasury Bills are stated at
cost which approximates market value.
INVENTORY
Inventory is valued at the lower of average cost or market value. The City
records inventory as an asset in the General Fund with a corresponding reserve
of fund balance. Inventory is recorded in Proprietary Funds as an asset with
no corresponding reserve in fund balance. Other funds have no significant
inventories.
- 32 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
GENERAL FIXED ASSETS
General fixed assets have been acquired for general government purposes.
Asset purchases are recorded as expenditures in the governmental fund types
and capitalized at cost in the General Fixed Assets Account Group. Public
domain fixed assets consisting of improvements other than buildings are also
included in General Fixed Assets.
No depreciation has been provided on general fixed assets, nor has interest
been capitalized.
PROPERTY AND EQUIPMENT
Property and equipment owned by the enterprise funds is stated at the histori-
cal cost of construction, or with respect to contributions in aid of construc-
tion from third parties (principally developers) at an estimated value which
approximates cost of construction. Also, to the extent the construction is
performed by the City, the cost includes payroll and related costs and certain
general and administrative expenses. Interest is not capitalized in these
accounts because interest is recovered currently in the City's rate
calculation.
Maintenance, repairs and minor renewals are charged to operating expense;
major property replacements are capitalized.
Depreciation is recorded in the enterprise funds on a straight-line basis over
the following estimated service lives:
Utility Systems 25 - 40 years
Buildings and Improvements 5 - 50 years
Equipment 3 - 10 years
ACCRUED VACATION AND SICK LEAVE
Employees are credited with vacation at rates of 10 to 15 days per year,
depending upon length of service. Carryover of unused vacation time from one
year to the next is allowed for a maximum of two years. Upon termination, the
respective employees are paid for any accrued vacation not taken (up to the
two year maximum).
Employees are credited with sick leave at the rate of one day per month and
are allowed to accumulate up to 120 days. Payment for unused accumulated sick
leave is not made to employees by the City.
- 33 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES-(Cont'd)
SELF-INSURANCE
The City is self-insured for health benefits and the plan is administered by
Employee Benefit Management, Inc. The Employee Benefits Fund is funded
monthly by contributions from employees and from the operating funds of the
City. These contributions are actuarially determined.
The City has a stop-loss insurance policy that limits its liability per
employee to $50,000 per incident with an aggregate, annual liability of
$250,000.
TOTAL COLUMNS ON COMBINED STATEMENT - OVERVIEW
Total columns on the General. Purpose Financial Statements are captioned
Memorandum Only to indicate that they are presented only to facilitate
financial analysis. Data in these columns does not present financial
position, results of operations, or changes in financial position in
conformity with generally accepted accounting principles. Neither is such
data rnmparahle to a consolidation. Interfund eliminations have not been made
in the aggregation of this data.
2. PROPERTY TAXES
Property is appraised and a lien on such property becomes enforceable as of
January 1. Taxes are levied on and payable October 1. The City bills and
collects its own property taxes. City property tax revenues are recognized
when levied to the extent that they are collected in the current year. The
balance is reported as deferred revenues. Taxes become delinquent February 1
of the following year and are subject to interest and penalty charges.
The City is permitted by the State of Texas to levy taxes up to $2.50 per $100
of assessed valuation for general governmental services and for the payment of
principal and interest on general long-term debt. The combined current tax
rate to finance general government services including debt service for the
year ended June 30, 1986 was $.38 per $100 of assessed valuation.
The Brazos County Appraisal District ("Appraisal District") is responsible for
the recording and appraisal of property for all taxing units in the County.
The Appraisal District is required to assess property at 100% of its appraised
value. Real property must be reappraised at least every four years. The City
may, at its own expense, require annual reviews by the Appraisal District
through various appeals and, if necessary, legal action. Under this system if
the rate, excluding tax rates for bonds and other contractual obligations
adjusted for new improvements, exceeds the rate for the previous year by more
- 34 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
2. PROPERTY TAXES-(Cont'd)
than 8%, qualified voters of the City may petition for an election to deter-
mine whether to limit the tax rate to no more than 8% above the tax rate of
the previous year.
3. NOTE RECEIVABLE
During 1986, the City sold land valued at $943,894 to the Foundation (see
note 1). In exchange for this land, the City received a t3,000,000
non-interest bearing promissory note to be repaid at face value in ten years
or whenever the Foundation sells the land, whichever comes first. In
addition, the Foundation has agreed to share profits with the City related to
the eventual sale of the land by the Foundation and to comply with certain
financial covenants and legal restrictions.
4. FIXED ASSETS
A suimuary of changes in general fixed assets for the year ended June 30, 1986
are as follows:
Additions Retirements
Beginning and and Ending
Balance Transfers-In Tranfers-Out Balance
Land $ 5,245,640 $ 41,382 $ (943,894) $ 4,343,128
Buildings & Improvements 6,101,999 1,317,430 7,419,429
Pavings, Sidewalks &
Streets 6,205,613 537,762 6, 743,375
Machinery, Tools &
Equipment 4,266, 114 849,692 (1,325) 5, 114,481
Motor Vehicles 1,363, 537 273,041 (111,886) 1,524,692
Parks & Recreation
Equipment 2,784, 790 1,036,421 (15,187) 3,806,024
Construction in
Progress 3,725,406 5,276,517 (3,497,459) 5,504,464
Total $29,693,099 $9,332 ,245 $(4,569, 751) $34,455.593
- 35 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
4. FIXED ASSETS-(Cont'd)
A summary of proprietary fund type property and equipment of the enterprise
funds at June 30, 1986 are as follows:
Utility Sanitation
Fund Fund Total
Electric System $13,583,866 $13,583,866
Water System 24,361,475 24,361,475
Sewer System 15,295,000 15,295,000
Sanitation System $1,492,827 1,492,827
Other 152,882 152,882
Land 1,542,601 55, 190 1,597, 791
Construction in Progress 1,657,228 1,657,228
Total 56,593,052 1,548,017 58, 141,069
Less Accumulated Depreciation 8,775,468 1,131,058 9,906,526
Net $47,817.584 $ 416.959 $48,234,543
5. LONG-TERM DEBT
The following is a summary of long-term debt transactions for the year ended
June 30, 1986:
Beginning Incurred/ Ending
Balance Issued Matured Balance
Governmental Fund Types
General Obligation Bonds $21,354,000 $ 1,446,500 $19,907,500
Certificates of Obligation 2,324,025 157,599 2,166,426
Note Payable 8,562 8,562
Accrued Vacation Leave 342,220 $ 113 342, 333
Subtotal 24,028,807 113 1,612,661 22,416,259
Proprietary Fund Types
Utility Revenue Bonds 34,185,000 2,260,000 31,925,000
General Obligation Bonds
Serviced by Utility Revenues 4,586,000 368,500 4,217, 500
Certificates of Obligation
Serviced by Utility Revenues 565,644 54,606 511,038
Certificate of Obligation
Serviced by Sanitation
Revenue 41,600 41,600
Accrued Vacation Leave:
Utility Fund 64, 717 6,393 71, 110
Sanitation Fund 12,622 5,664 18,286
Obligations under Capital
Lease-(note 11) 1,025,074 3,545,291 209,812 4,360,553
Subtotal 40,480,657 3,557,348 2,934,518 41,103,487
Total Long-Term Debt $64,509,464 $3,557.461 $ 4, 547.179 $63,519. 746
- 36 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
5. LONG-TERM DEBT-(Cont'd)
Long-term debt at June 30, 1986 consists primarily of bonds maturing serially
and is summarized as follows:
Interest Series Principal
Rates (%) Matures Balance
General Obligation Bonds:
1968 Issue 4.40- 6.00 1995 $ 405,000
1971 Issue 4.70- 7.00 1991 125,000
1976 Issue 4.00- 6.00 1997 825,000
19781 Issue 4. 70- 6.00 1998 382,500
197811 Issue 5.15- 5.80 1999 1,970,000
1981 Issue 8. 75-10. 75 1991 750,000
1982I Issue 9.75-11.75 1992 1,650,000
19821I Issue 9.00-11.00 2000 5, 700,000
1984 Issue 9.00-11.00 2004 8,100,000
Subtotal 19,907,500
Certificates of Obligation:
High-Tech Park 12.00 1989 1,210,961
Community Center 11.00 1992 240,000
Motor Grader 9.45 1987 18,276
Ladder Truck 60% of Prime 1994 370,013
C of C Building 57.5% of Prime 1993 327,176
Subtotal 2 ,166,426
Utility Revenue Bonds - 1985 Refunding
Issue 6.00- 9.50 2001 31,925,000
General Obligation Bonds
Serviced by Utility Revenues:
1976 Issue 4.00- 6.00 1997 2,475,000
19781 Issue 4.70- 6.00 1998 1, 742,500
Subtotal 4,217,500
Certificates of Obligation Serviced by
Utility Revenues:
Sewage Treatment Plant 9.25 1992 170,438
Utility Service Center 12.00 1999 340,600
Subtotal 511,038
Total $58, 727.464
- 37 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
5. LONG-TERM DEBT-(Cont'd)
Debt service requirements to maturity for all bonds are summarized as follows:
General Certificates
Obligation Bonds of Obligation
Year Priucipal Interest Principal interest
1987 $ 1,496,500 $ 1,809,631 $ 166,286 $226, 760
1988 1,496,500 1,670,306 157,486 211,157
1989 1,501, 500 1,529,944 1,283,587 196,029
1990 1,501,500 1,388,657 139,390 46,810
1991 1,501,500 1,252,452 146,979 34,821
1992-1996 6,297,500 4,430,117 272,698 33,060
1997-2001 4, 762,500 1,816, 955
2002-2004 1,350,000 243,000
Total $19.907,500 $14. 141,062 $2,166.426 $748,637
General Obligation
Utility Bonds Serviced by
Revenue Bonds Utility Revenues
Year Principal Interest Principal Interest
1987 $ 2,490,000 $ 2,653,007 $ 368,500 $ 215,667
1988 2,605,000 2,491,158 368,500 195,422
1989 2,545,000 2,308,808 368,500 175, 177
1990 2,465,000 2,117,932 368,500 156,058
1991 2,415,000 1,926,895 368,500 137,501
1992-1996 11,285,000 6, 721,205 1,842,500 397,963
1997-2001 8, 120,000 1,998,675 532,500 32,575
Total 331,925,000 $20,217,680 $4,217,500 $1, 310,363
Certificates of Obligation
Serviced by Utility Revenues
Year Principal Interest
1987 $ 54,606 $ 56,637
1988 54,606 50,866
1989 54,606 45,094
1990 54,606 39,323
1991 54,606 33,551
1992-1996 159,408 96,948
1997-1999 78,600 18,864
Total $511,038 $341,283
- 38 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
5. LONG-TERM DEBT-(Cont'd)
All the net revenues of the Utility Fund are pledged for the payment of debt
service of the revenue bonds and other indebtedness payable from those
revenues. Net revenues, as defined by the revenue bond resolution, include
substantially all of the revenues and expenses of the Utility Fund other than
certain interest income and expense and depreciation and amortization. This
bond resolution further requires that the net revenues, as defined, equal at
least 1.40 times the average annual debt service on all revenue bonds and
other indebtedness payable from those revenues and 1.25 times the maximum
annual debt service on all revenue bonds and other indebtedness payable from
those revenues. The City is in compliance with these requirements.
During fiscal 1985, the City refinanced its revenue refunding bonds totalling
$39,610,000 with a S34,185,000 refunding bond issue. The proceeds of the
refunding bond issue were used to acquire government securities to be placed
in an escrow account held by a trustee. The securities and related investment
earnings will provide sufficient funds to meet all debt service requirements
of the refunded debt of which S31,925,000 was outstanding at June 30, 1986.
These assets are administered by the trustees and are restricted for the
retirement of the refunded debt. Accordingly, neither the assets held by the
trustee nor the liability for the refunded bonds are reflected in the City's
financial statements.
All Utility Revenue Bonds were refunded and are payable from escrow accounts.
6. BONDS AVAILABLE FOR SALE
Authorized general obligation bonds available for future issue are as follows:
Year Authorized Unissued Amount
Street improvements 1984 S2,800,000
Maintenance and storage buildings 1984 925,000
Drainage improvements 1984 1,230,000
Civic center 1976 500,000
Total S5,455.000
Revenue bonds, authorized in fiscal year 1984, remain unissued in the amount
of $5,000,000 and are available for future use.
- 39 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
7. CONTRACT WITH GULF STATES UTILITIES
The City purchases substantially all of its electrical power requirements from
Gulf States Utilities ("Gulf States") under a long-term contract extending
through 1997. This contract requires the City's monthly minimum load to be
not less than 15 kilowatts nor less than 75% of the City's greatest maximum
load (experienced during the previous 12 months) adjusted for Gulf States
power factor. The City has consistently surpassed the 15 kilowatt require-
ment, but has historically been below 75% of the maximum load for five months
of the year. The City's monthly Gulf States bill averages $1,330,000.
During the year ended June 30, 1986, the City received a refund amounting to
$635,000 from Gulf States for power purchased by the City in 1984 in excess of
Gulf States' cost. The City refunded the amount to its customers during the
year.
8. RETIREMENT PLAN
All permanent employees of the City are covered by the Texas Municipal Retire-
ment System ("TMRS"). TMRS is a statewide money-purchase type pension plan.
The City' s contribution rate to TMRS fnr 1986 was 4.95% of the participants'
salaries. Additionally, the City contributes .03% of the earnings of eligible
employees to provide supplemental disability benefits. The City has no
further liability to employees or TMRS under the plan.
The annual contributions include amounts necessary to amortize past service
costs over 25 years. Total contributions to TMRS by the City for the year
ended June 30, 1986 were $462,381.
In addition to providing pension benefits, the City provides certain health
care benefits for retired employees. Substantially all employees may become
eligible for such benefits if they reach normal retirement age while working
for the City. The health care benefits are provided through a self-insurance
plan administered by Employee Benefit Management, Inc. (see note 1) . During
fiscal 1986, four retirees were eligible under this plan, however claims filed
by these retirees were not material.
- 40 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
9. SEGMENT INFORMATION OF ENTERPRISE FUNDS
The City maintains two enterprise funds. Segment information for the year
ended June 30, 1986 is as follows (amounts in thousands) :
Utility Santitation
Fund Fund Total
Operating revenues:
Electrical system $26,983 $26,983
Water system 3,197 3,197
Sewer system 1,880 1,880
Sanitation system $1, 319 1, 319
Other 421 421
Depreciation 1,375 134 1,509
Operating income 7,148 214 7,362
Operating transfers, net (4,076) (4,076)
Net income 1,752 293 2,045
Property and equipment :
Additions 7,539 215 7, 754
Retirements 38 38
Net working capital 7,385 869 8,254
Total assets 78,898 1,343 80,241
Bonds and other long-term liabilities -
excluding current portion 37,909 18 37,927
Total equity 31,167 1,268 32,435
- 41 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
10. INTERFUND BALANCES
Individual fund interfund receivable and payable balances at June 30, 1986 were:
Interfund Interfund
Receivables Payables
General Fund $1,174,222 $ 443,657
Special Revenue Fund:
Revenue Sharing 92,647
Hotel/Motel Tax 38,806
Community Development 166,522
Crime Prevention 452
Debt Service Fund 30,025
Capital Projects Fund:
1978 Bond 10,500
1978 II Bond 2,493
1981 Bond 120,047 120,000
1982 Bond 13, 763 445,345
1982 II Bond 329,448 61,040
1984 Bond 176,89() 36,808
Enterprise Fund:
Utility 69, 772 1,211,578
Sanitation 175, 701 37,538
Expendable Trust Fund:
Cemetery - Perpetual Care 5,200 1,310
Employee Benefits 573,628
Total $2 .668.696 $2.668,696
11. COMMITMENTS AND CONTINGENCIES
As of June 30, 1986, the City had contractual coiiu�iitments of approximately
$3,187,490 for construction of various utility fund projects. Funding of
these future expenditures is expected to be received from utility revenue bond
proceeds.
In fiscal 1984, the City advanced $552,807 to the Trinity River Authority
("TRA") for a feasibility study on a hydroelectric project. Repayment of this
amount is contingent on TRA's building the hydroelectric plant. If, at a
future date, TRA completes the project, the City will recognize revenues for
the amount of all sums advanced since these payments are currently accounted
for as expenses.
- 42 -
CITY OF COLLEGE STATION, TEXAS
NOTES TO GENERAL PURPOSE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1986
11. COMMITMENTS AND CONTINGENCIES-(Cont'd)
Minimum future lease payments and present value of the net minimum lease
payments for capital leases for waterwell facilities are as follows:
Year Ended June 30 Total
1987 $ 592,999
1988 592,999
1989 592,999
1990 592,999
1991 592,999
1992-1996 2,408,241
1997-2001 1,075, 709
Total minimum lease payments 6,448,945
Less imputed interest 2,088,392
Present value of net minimum lease payments $4.360.553
12. RESERVATIONS OF FUND BALANCES
Fund balances have been reserved at June 30, 1986 as follows:
General Fund:
Reserved for encumbrances $ 149,828
Reserved for prepaid costs 58,111
Reserved for inventories 89, 796
297, 735
Special Revenue - reserved for encumbrances 1,188
Debt Service - reserved for debt service 2,028,845
Capital Projects - reserved for encumbrances 984,476
Trust Funds:
Reserved for fireman's relief and retirement 442
Reserved for cemetery perpetual care 61,168
Reserved for employee benefits 566,448
628,058
Total $3,940,302
- 43 -
(This page intentionally left blank.)
•
- 43 -
SUPPLEMENTAL FINANCIAL
INFORMATION
- 44 -
• GENERAL FUND
To account tor all financial resources traditionally associated with government
which are not required to be accounted for in another fund.
•
- 45 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF REVENUES AND OTHER FINANCING SOURCES -
BUDGET AND ACTUAL (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
TAXES:
Current tax revenues $ 199,430 $ 203,598 $ 4, 168
Delinquent ad valorem 3,000 2,196 (804)
Tax penalty and interest 1,000 2,687 1,687
Franchise taxes 320,000 315,272 (4, 728)
Mixed drinks tax 121,000 79,574 (41,426)
Sales tax 3,050,000 2,986,594 (63,406)
Total taxes 3,694,430 3,589,921 (104,509)
PERMITS:
Builder 75,000 59,253 (15,747)
Electrical 20,000 9,402 (10,598)
Plumbing 20,000 12,016 (7,984)
Mixed drink 9,000 11,173 2,173
Health 11,000 11,606 606
Other 7.59 759
Total permits 135,000 104,209 (30,791)
FINES:
Municipal court 450,000 410,916 (39,084)
Accident coding 514 514
Warrant services fees 6,000 33, 129 27, 129
Other 15,313 15,313
Total fines 456,000 459,872 3, 872
CITY SERVICES PROVIDED:
Ambulance service 60,000 65,938 5,938
Adamson Pool 45,000 53,756 8, 756
Thomas Pool 32,000 39,925 7,925
Sports program 87,000 86,327 (673)
Other recreational 49,000 89,425 40,425
Total city services provided 273,000 335,371 62,371
GRANTS 15,000 27,116 12,116
INTEREST INCOME 75,000 81,452 6,452
(Continued)
- 46 -
1
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF REVENUES AND OTHER FINANCING SOURCES -
BUDGET AND ACTUAL (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorabl
OTHER:
Licenses $ 4,750 $ 4,319 $ (431
Fees and certificates 11,500 13,308 1,808
Paving assessments 50,000 16,798 (33,202
Sale of cemetery plots and other property 15,000 23,569 8,569
Rentals 21,000 18,000 (3,000
Contributions
Other revenues 43,700 85,865 42,165
Total other 145,950 161,859 15,909
TOTAL REVENUES 4, 794,380 4, 759,800 (34,580
OTHER FINANCING SOURCES:
From utility fund in lieu of taxes 4,066, 951 4,066,951
From revenue sharing fund 374,930 374,930
Total other financing sources 4,441,881 4,441,881
TOTAL GENERAL FUND REVENUES
AND OTHER FINANCING SOURCES $ 9.236.261 $ 9,201.681 $ (34, 580,
- 47 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
ADMINISTRATION:
Administration and City Manager:
Salaries and benefits $ 209,648 $ 209,094 $ 554
Supplies 8,155 7,481 674
Building maintenance
Equipment maintenance 3,252 1,664 1,588
Services 157,924 145, 782 12,142
Sundry 41,040 34,162 6,878
Capital outlay - equipment 9,842 9,621 221
Total administration and city manager 429,861 407,804 22,057
Personnel:
Salaries and benefits 106,203 106,065 138
Supplies 2,921 2,529 392
Equipment maintenance 950 747 203
Services 19,840 16,594 3,246
Sundry 2,572 1,674 898
Capital outlay - building 305 305
Capital outlay - equipment 11,050 6,217 4,833
Total personnel 143,841 134,131 9, 710
Legal:
Salaries and benefits 145,290 145,089 201
Supplies 5,474 5, 334 140
Equipment maintenance 2,995 2,978 17
Services 75,146 75,116 30
Sundry 3,220 3,219 1
Capital outlay - equipment 534 534
Total legal 232,659 232,270 389
Energy:
Salaries and benefits 53,892 53,875 17
Supplies 7,853 6,692 1,161
Equipment maintenance 508 197 311
Services 8,399 6,092 2,307
Sundry 1,698 627 1,071
Capital outlay - equipment 870 732 138
Total energy 73,220 68,215 5,005
(Continued)
- 48 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorabl
Community Center:
Salaries and benefits $ 87,437 $ 87, 356 $ 81
Supplies 8,210 6,834 1,376
Building maintenance 2,000 1,593 407
Equipment maintenance 2,280 1,902 378
Services 45,073 45,034 39
Sundry 1,978 1, 661 317
Capital outlay - equipment 1,518 1,235 283
Total community center 148,496 145, 615 2,881
Printing/Mail:
Salaries and benefits 59,974 59,967 7
Supplies 2,385 2 ,264 121
Equipment maintenance 5,561 5, 157 404
Services 6,883 6,068 815
Sundry 844 638 206
Capital outlay - building 412 413 ( 1,
Capital outlay - equipment 34,443 34,379 64
Total printing/mail 110,502 108,886 1, 616
Library:
Salaries and benefits 28,270 28,270
Supplies 3, 700 3, 700
Building maintenance 1,600 1,600
Equipment maintenance 225 225
Services 60,925 30,000 30,925
Sundry 1,350 101 1,249
Capital outlay - equipment 102,000 102,000
Total library 198,070 30,101 167,969
TOTAL ADMINISTRATION 1,336,649 1,127,022 209,627
FINANCE:
Fiscal Administration:
Salaries and benefits 88,381 88,044 337
Supplies 1,425 1,051 374
Equipment maintenance 518 463 55
Services 23,237 20,597 2,640
Sundry 2,502 1,542 960
• Capital outlay - equipment 460 458 2
Total fiscal administration 116,523 112,155 4,368
(Continued,
- 49 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
Accounting:
Salaries and benefits $ 152,668 $ 151,591 $ 1,077
Supplies 4,298 4,291 7
Equipment maintenance 3,314 3, 181 133
Services 67,798 65,447 2,351
Sundry 1,041 797 244
Capital outlay - equipment 3,673 3,669 4
Total accounting 232,792 228,976 3,816
Tax:
Salaries and benefits 101, 107 96,852 4,255
Supplies 6, 614 5,757 857
Equipment maintenance 672 483 189
Services 73,269 69,868 3,401
Sundry 1,615 805 810
Capital outlay - equipment 2,629 2,493 136
Total tax 185,906 176,258 9,648
Utilities:
Salaries and benefits 455,492 447,246 8,246
Supplies 48,260 45,019 3,241
Building maintenance 317 187 130
Equipment maintenance 8,274 7,865 409
Services 40,038 37,667 2,371
Sundry 5,200 3,373 1,827
Capital outlay - building 1,118 1,118
Capital outlay - equipment 4,313 4,280 33
Total utilities 563,012 546,755 16,257
Purchasing:
Salaries and benefits 78,189 78,075 114
Supplies 2,580 2,193 387
Equipment maintenance 1,039 785 254
Services 10,230 8,944 1,286
Sundry 3,153 3, 153
Capital outlay - equipment 400 400
Total purchasing 95,591 93,550 2,041
(Continued)
- 50 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorabl
Warehouse:
Salaries and benefits $ 21,485 $ 20,597 $ 888
Supplies 2,076 1,661 415
Building maintenance 370 360 10
Equipment maintenance 443 152 291
Services 3,540 2,641 899
Sundry 130 94 36
Capital outlay - equipment 2,907 2,907
Total warehouse 30,951 28,412 2,539
Data Processing:
Salaries and benefits 106,104 105,268 836
Supplies 8,068 7,974 94
Equipment maintenance 47,793 46,837 956
Services 13,298 8,914 4,384
Sundry 781 595 186
Capital outlay - equipment 199 199
Total data processing 176,243 169, 787 6,456
Meter Services:
. Salaries and benefits 137,962 137,910 52
Supplies 12,829 11,441 1,388
Equipment maintenance 1,817 1,138 679
Services 2,693 2,066 627
Sundry 3,215 2,530 685
Capital outlay - equipment 3,234 3,230 4
Total meter services 161,750 158,315 3,435
TOTAL FINANCE 1,562,768 1, 514,208 48,560
PUBLIC SERVICE:
Administration:
Salaries and benefits 124,920 124, 738 182
Supplies 3,531 2,574 957
Equipment maintenance 2,200 772 1,428
Services 9,794 8, 705 1,089
Sundry 2,714 1,897 817
Capital outlay - equipment 1,630 1,356 274
Total administration 144, 789 140,042 4, 747
(Continued
- 51 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
Streets:
Salaries and benefits $ 468, 166 $ 437,526 $ 30,640
Supplies 30,863 24,462 6,401
Building maintenance 248,500 241,711 6,789
Equipment maintenance 39,198 32,662 6,536
Services 10,953 9,411 1,542
Sundry 16, 714 12,665 4,049
Capital outlay - equipment 62,495 56,000 6,495
Total streets 876,889 814,437 62,452
Garage:
Salaries and benefits 232,081 220, 148 11,933
Supplies 37, 758 36,684 1,074
Building maintenance 1,896 506 1,390
Equipment maintenance 4,480 4,297 183
Services 4,817 3,004 1,813
Sundry 2,863 2, 117 746
Capital outlay - equipment 21,482 20,181 1,301
Total garage 305,377 286,937 18,440
Cemetery and Ground Maintenance:
Salaries and benefits 88,345 73,064 15,281
Supplies 6,823 3, 586 3,237
Building maintenance 237 237
Equipment maintenance 2,000 628 1,372
Services
Sundry 1,301 1,109 192
Capital outlay - equipment 1,560 1,309 251
Total cemetery and ground maintenance 100,266 79,696 20,570
TOTAL PUBLIC SERVICE 1,427,321 1,321,112 106,209
(Continued)
- 52 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorabl
POLICE:
Police Administration:
Salaries and benefits $ 253,607 $ 251,871 $ 1,736
Supplies 12, 722 10,707 2, 015
Building maintenance 528 527 1
Equipment maintenance 5,247 2, 316 2,931
Services 9,139 5,440 3,699
Sundry 5,652 3,930 1, 722
Capital outlay - equipment 631 630 1
Total police administration 287,526 275,421 12,105
Uniformed Bureau:
Salaries and benefits 1,146,837 1, 136,086 10,751
Supplies 70,048 55, 691 14,357
Building maintenance
Equipment maintenance 28,002 22,054 5,948
Services 24,820 23,050 1, 770
Sundry 32,251 19,702 12,549
Capital outlay - equipment 35,531 30, 995 4,536
Capital outlay - motor vehicles 165,313 165,313
Total uniformed bureau 1,502,802 1,452,891 49, 911
Investigation:
Salaries and benefits 252,902 246,365 6,537
Supplies 16,920 14,404 2, 516
Equipment maintenance 8,143 4,340 3,803
Services 10,257 8,255 2,002
Sundry 10,093 6, 757 3,336
Capital outlay - equipment 10,924 9,668 1,256
Capital outlay - motor vehicles 8,350 8,350
Total investigation 317,589 298,139 19,450
Special Services Bureau:
Salaries and benefits 155,387 138,651 16, 736
Supplies 12,680 6,899 5, 781
Building maintenance
Equipment maintenance 3,608 2,022 1,586
Services 33,080 30,204 2,876
Sundry 5,940 4,287 1,653
Capital outlay - equipment 5,696 5,691 5
Total special services bureau 216,391 187, 754 28,637
(Continued
- 53 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
Municipal Court:
Salaries and benefits $ 92,485 $ 92,220 $ 265
Supplies 7,400 4,088 3, 312
Building maintenance 1,130 1,068 62
Equipment maintenance 1,956 1,354 602
Services 40,987 33,308 7,679
Sundry 1,301 759 542
Capital outlay - equipment 5,384 5,047 337
Total municipal court 150,643 137,844 12, 799
Records:
Salaries and benefits 140, 990 131,631 9,359
Supplies 9,908 7,586 2,322
Equipment maintenance 28,397 28,330 67
Services 20,415 17,301 3,114
Sundry 2,134 927 1,207
Capital outlay - equipment 2,725 2,629 96
Total records 204,569 188,404 16, 165
Communications and Jails:
Salaries and benefits 338, 793 325,954 12,839
Supplies 11,588 11,570 18
Building maintenance 3,000 1,168 1,832
Equipment maintenance 4,548 2, 731 1,817
Services 59,015 56,394 2,621
Sundry 6,191 3,130 3,061
Capital outlay - equipment 4,995 4,921 74
Total communications and jails 428,130 405,868 22,262
TOTAL POLICE 3,107,650 2,946,321 161,329
FIRE:
Fire Administration:
Salaries and benefits 136,083 136,016 67
Supplies 5,995 4, 747 1,248
Equipment maintenance 4,978 3,612 1,366
Services 17,997 16,105 1,892
Sundry 2,011 1,785 226
Capital outlay - equipment 5,694 5,693 1
Total fire administration 172,758 167,958 4,800
(Continued)
- 54 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorabl
Fire Operations:
Salaries and benefits $ 1,524,211 $ 1,489, 762 $ 34,449
Supplies 39,817 38,480 1,337
Building maintenance 5,200 4,258 942
Equipment maintenance 58,550 54,509 4,041
Services 46,900 43,968 2,932
Sundry 7,709 7,078 631
Capital outlay - equipment 5,159 5,159
Total fire operations 1,687,546 1,643,214 44,332
Fire Prevention:
Salaries and benefits 139,325 135,522 3,803
Supplies 8,255 5,715 2, 540
Equipment maintenance 3,103 2,540 563
Services 5,115 4,381 /34
Sundry 2,473 1,796 677
Capital outlay - equipment 1,257 1,187 70
Total fire prevention 159,528 151, 141 8,387
Ambulance:
Salaries and benefits 355,992 271,517 84,475
Supplies 23,894 19,661 4,233
Equipment maintenance 6,850 5,704 1,146
Services 14,293 3,226 11,067
Sundry 8,124 4,978 3, 146
Capital outlay - equipment 3,400 1,019 2,381
Capital outlay - motor vehicles 10,878 10,877 1
Total ambulance 423,431 316,982 106,449
TOTAL FIRE 2,443,263 2,279,295 163,968
ENGINEERING:
Engineering Administration:
Salaries and benefits 90,576 90,534 42,
Supplies 7,522 7,466 56
Equipment maintenance 2,940 1,321 1,619
Services 8,194 7,491 703
Sundry 2,157 1,421 736
Capital outlay - equipment 14,650 13,556 1,094
Total engineering administration 126,039 121, 789 4,250
(Continued
. - 55 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
Engineering:
Salaries and benefits $ 357,187 $ 356,282 $ 905
Supplies 11,002 9,490 1, 512
Building maintenance 29,694 29,586 108
Equipment maintenance 4, 616 3,908 708
Services 35,801 35,177 624
Sundry 5,989 5,149 840
Capital outlay - equipment 1,699 1,638 61
Capital outlay - building 5,290 5,250 40
Total engineering 451,278 446,480 4,798
Planning:
Salaries and benefits 198,092 197, 781 311
Supplies 7,084 7,015 69
Building maintenance
Equipment maintenance 1,716 616 1,100
Services 17, 518 14,338 3,180
Sundry 10,649 7,273 3,376
Capital outlay - equipment 3,408 3,294 114
Total planning 238,467 230,317 8,150
Building Inspection:
Salaries and benefits 338,510 316,463 22,047
Supplies 17,324 15,406 1,918
Building maintenance 6,000 4,826 1,174
Equipment maintenance 9,190 6,637 2,553
Services 17, 763 15,739 2,024
Sundry 5,708 4,876 832
Capital outlay - equipment 3,510 3,510
Total building inspection 398,005 367,457 30,548
Couimunity Development:
Salaries and benefits 106,215 105,961 254
Supplies 6,081 3,748 2,333
Building maintenance 2,500 1,449 1,051
Equipment maintenance 1,687 291 1,396
Services 21,610 15,710 5,900
Sundry 2,893 1,870 1,023
Capital outlay - equipment 7,837 7,666 171
Total community development 148,823 136,695 12,128
TOTAL ENGINEERING 1,362,612 1,302,738 59,874
(Continued)
- 56 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorabl
PARKS:
Parks Administration:
Salaries and benefits $ 161,321 $ 161,284 $ 37
Supplies 7,176 7,167 9
Building maintenance 477 475 2
Equipment maintenance 1,952 1,947 5
Services 27,896 27,874 22
• Sundry 2,723 2,704 19
Capital outlay - equipment 3,507 3,503 4
Total parks administration 205,052 204,954 98
Recreation:
Salaries and benefits 173,546 173,535 11
Supplies 23,251 23,149 102
Building maintenance 925 923 2
Equipment maintenance 3,046 3,011 35
Services 103,493 103,491 2
Sundry 19,192 19,107 85
Capital outlay - buildings 2,565 2,500 65
Capital outlay - equipment 1,345 1,345
Concession operations 36,365 36,327 38
Total recreation 363,728 363,388 340
Aquatics:
Salaries and benefits 232,358 232,357 1
Supplies 41,891 41,891
Building maintenance 7,975 7,975
Equipment maintenance 2,289 2,289
Services 68,975 68,973 2
Sundry 40,369 40,368 1
Capital outlay - equipment 1,946 1,944 2
Total aquatics 395,803 395,797 6
Parks Maintenance:
Salaries and benefits 387,977 387, 954 23
Supplies 31,570 31,524 46
Building maintenance 21,145 21,137 8 '
Equipment maintenance 20,212 20,143 69
Services 47,588 47,359 229
Sundry 7,284 7,284
Capital outlay - equipment 4,660 4,608 52
Total parks maintenance 520,436 520,009 427
(Continued)
- 57 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND
SCHEDULE OF EXPENDITURES COMPARED WITH BUDGET (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
Forestry:
Salaries and benefits $ 75,834 $ 75,828 $ 6
Supplies 6,269 5,666 603
Building maintenance 193 192 1
Equipment maintenance 1,932 1,829 103
Services 2,258 1,991 267
Sundry 2,680 2,680
Total forestry 89,166 88,186 980
Teen Center:
Supplies 2,170 878 1,292
Building maintenance 700 248 452
Equipment maintenance 350 58 292
Services 15,031 15,013 18
Sundry 74 47 27
Capital outlay - equipment 643 147 496
Total teen center 18,968 16,391 2 ,577
TOTAL PARKS 1,593,153 1,588, 725 4,428
NONDEPARTMENTAL:
Management study 10,000 10,000
Contribution to airport 100,000 100,000
Contingency 103 103
Contribution to prenatal clinic 3,000 3,000
Transfer: Computer project 50,919 50,920 (1)
TOTAL NONDEPARTMENTAL 164,022 163,920 102
Subtotal 12,997,438 12,243,341 754,097
Less reimbursed administrative expenditures (2,832,405) (2,832 ,153) (252)
TOTAL EXPENDITURES $10,165,033 $ 9,411,188 $753,845
- 58 -
SPECIAL REVENUE FUNDS
Crime Prevention - to account for the receipt and expenditure of funds received by
the City from private donations that are designated for programs for juveniles.
All activities are designed and implemented by the police department in an effort
to deter crime.
Community Development - to account for funds granted to the City by the National
Department of Housing and Urban Development for use on various community
improvement projects.
Revenue Sharing - to account for the receipt and expenditure of funds received by
the City under the Federal Revenue Sharing Program.
Hotel/Motel Tax - to account for the receipt and expenditure of funds received by
the City from the assessment of hotel and motel occupancy tax. Usage of funds is
restricted to construction and maintenance of convention and civic facilities, and
promotion of tourism and arts within the City.
- 59 -
CITY OF COLLEGE STATION, TEXAS
ALL SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
JUNE 30, 1986
Hotel/
Crime Community Revenue Motel
Prevention Development Sharing Tax Total
ASSETS
Cash in bank $4, 137 $ 63,879 $ 23,247 $ 39, 799 $ 131,062
Investments 430,000 210,000 640,000
Receivables:
Grants 196, 181 140,102 336,283
Accrued interest 1,086 1,546 2,632
Other 67,135 3,823 70,958
Prepaid costs 25 25
TOTAL ASSETS $4, 137 $327, 195 $594,435 $255, 193 $1,180,960
LIABILITIES AND FUND BALANCES
LIABILITIES:
Accounts payable $ 220 $ 37,971 $ 2,907 $ 41,098
Retainage payable 20,262 20,262
Due to other funds 452 166, 522 $ 92,647 38,806 298,427
Refundable deposits 4,368 4,368
Total liabilities 672 224, 755 92,647 46,081 364, 155
FUND BALANCES:
Reserved for encumbrances 250 938 1, 188
Unreserved - undesignated 3,215 101,502 501,788 209,112 815,617
Total fund balances 3,465 102,440 501,788 209, 112 816,805
TOTAL LIABILITIES AND FUND
BALANCES $4,137 $327, 195 $594,435 $255,193 $1,180,960
- 60 -
CITY OF COLLEGE STATION, TEXAS
ALL SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 1986
Hotel/
Crime Community Revenue Motel
Prevention Development Sharing Tax Total
REVENUES:
Taxes $ 554,526 $ 554,52(
Grants $ 806,041 $ 624,212 4,500 1,434,75:
Interest $ 94 644 35,809 14,447 50,99i
Other 3,526 374,997 108,449 486,97:
Total revenues 3,620 1,181,682 660,021 681,922 2,527,24_
EXPENDITURES :
Current:
Reimbursed administrative
expenditures 136,695 149,861 286,55E
Housing rehabilitation 785,783 785,78:
Other 1,437 5,000 36,873 226, 332 269,64'4
Capital outlay 350 242,266 242,61E
Total expenditures 1,787 1,169,744 36,873 376, 193 1, 584,59i
Excess of revenues over
expenditures 1,833 11,938 623, 148 305, 729 942,64E
OTHER FINANCING USES -
Operating transfers out (454,435) (135,800) (590,235
Excess of revenues over
expenditures and other uses 1,833 11,938 168, 713 169,929 352,413
FUND BALANCES, JULY 1, 1985 1,632 90,502 333,075 39,183 464,392
FUND BALANCES, JUNE 30, 1986 $3,465 $ 102,440 $ 501,788 $ 209, 112 $ 816,80
- 61 -
CITY OF COLLEGE STATION, TEXAS
COMMUNITY DEVELOPMENT FUND
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES:
Grants $1,533,827 $ 806,041 $ (727, 786)
Interest 644 644
Other 1,019,000 374,997 (644,003)
Total revenues 2,552,827 1,181,682 (1,371,145)
EXPENDITURES:
Current :
Reimbursed administrative expenditures 136,695 136,695
Housing rehabilitation 862, 791 785, 783 77,008
Other 26,000 5,000 21,000
Capital outlay 426,804 242,266 184,538
Total expenditures 1,452,290 1,169,744 282,546
Excess of revenues over expenditures 1,100,537 11,938 (1,088,599)
FUND BALANCE, JULY 1, 1985 90,502 90,502
FUND BALANCE, JUNE 30, 1986 $1.191.039 $ 102.440 $( 1,088,599)
- 62 -
CITY OF COLLEGE STATION, TEXAS
REVENUE SHARING FUND
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorablk
Budget Actual (Unfavorab:
REVENUES:
Grants $ 650,000 $ 624,212 $(25, 78f
Interest 35,809 35,80Y
Total revenues 650,000 660,021 10,02]
EXPENDITURES - Current - Other 39,125 36,873 2,25:
Excess of revenues over expenditures 610,875 623,148 12,27
OTHER FINANCING USES - Operating transfers out (394,930) (454,435) (59,505
Excess (deficiency) of revenues over
expenditures and other uses 215,945 168, 713 (47,232
FUND BALANCE, JULY 1, 1985 333,075 333,075
FUND BALANCE, JUNE 30, 1986 $ 549,020 $ 501, 788 $(47,232
- 63 -
CITY OF COLLEGE STATION, TEXAS
HOTEL/MOTEL TAX FUND
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE - BUDGET (GAAP BASIS) AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
REVENUES:
Taxes $ 471,500 $ 554,526 $ 83,026
Grants 4,500 4,500
Interest 14,447 14,447
Other 42,000 108,449 66,449
Total revenues 513,500 681,922 168,422
EXPENDITURES:
Current:
Reimbursed administrative expenditures 149,861 149,861
Other 227,839 226,332 1,507
Total expenditures 377, 700 376, 193 1,507
Excess of revenues over expenditures 135,800 305,729 169,929
OTHER FINANCING USES - Operating transfers out (135,800) (135,800)
Excess of revenues over expenditures
and other uses 169,929 169, 929
FUND BALANCE, JULY 1, 1985 39,183 39,183
FUND BALANCE, JUNE 30, 1986 $ 39,183 $ 209,112 $169,929
- 64 -
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- 65 -
CAPITAL PROJECT FUNDS
1978 Bond Funds - to account for the cost of street and park improvements, and
construction of utility fixed assets to be made with proceeds of the 1978 issue.
1978 Series II Bond Funds - to account for the cost of street improvements; park
improvements; and construction of police, fire, and warehouse buildings to be made
with funds provided by proceeds of the 1978 Series II issue of general obligation
bonds.
1981 Bond Funds - to account for the cost of street improvements, building con-
struction, park improvements, and acquisition of park land to be made with funds
provided by proceeds of the 1981 Series of general obligation bonds.
1982 Bond Funds - to account for the cost of street improvements, building purchase
and construction, park improvements, and acquisition of park land to be made with
funds provided by proceeds of the 1982 Series of general obligation bonds.
1982 Series II Bond Funds - to account for the cost of parks and street
improvements, city hall and warehouse construction, and a traffic signalization
project to be made with funds provided by proceeds of the 1982 Series II issue of
general obligation bonds.
1984 Bond Funds - to account for the cost of street improvements, building con-
struction, and park improvements to be made with funds provided by proceeds of the
1984 Series of general obligation bonds.
- 66 -
CITY OF COLLEGE STATION, TEXAS
ALL CAPITAL PROJECT FUNDS
COMBINING BALANCE SHEET
JUNE 30, 1986
1978 1978 II 1981
ASSETS Bond Bond Bond
Cash in bank $ 266 $2,493 $ 20,261
Investments 16,000 150,000
Receivables:
Interest 640 3,962
Other
Due from other funds 120,047
TOTAL ASSETS $16,906 $2,493 $294,270
LIABILITIES AND FUND BALANCES
LIABILITIES:
Accounts payable
Retainage payable
Due to other. funds $10,500 $2,493 $120,000
Deferred revenues - other
Total liabilities 10,500 2,493 120,000
FUND BALANCES:
Reserved for encumbrances
Unreserved-designated for:
Parks projects
Street projects
General government
Drainage projects
Unreserved - undesignated 6,406 174,270
Total fund balances 6,406 174,270
TOTAL LIABILITIES AND FUND BALANCES $16,906 $2 ,493 $294,270
- 67 -
1982 1982 II 1984
Bond Bond Bond Total
$ 40,891 $ 213,259 $ 192,105 $ 469,275
700,000 2,857,849 5,499,572 9,223,421
8, 314 50,524 37,592 101,032
15,218 15,218
13, 763 329,448 176,890 640,148
$ 762.968 $3,451,080 $5,921,377 $10,449,094
$ 14,123 $ 242,282 $ 182,186 $ 438,591
67,518 22,444 46,159 136,121
445,345 61,040 36,808 676,186
53,280 53,280
526, 986 325,766 318,433 1,304,178
70,802 146,511 767, 163 984,476
725,373 21,527 746,900
1,357,862 661,424 2,019,286
107, 670 550,685 2,564,360 3,222, 715
1,071,615 1,071,615
57, 510 344,883 516,855 1,099,924
235,982 3, 125,314 5,602,944 9,144,916
$ 762, 968 $3,451,080 $5,921,377 $10,449,094
- 68 -
CITY OF COLLEGE STATION, TEXAS
ALL CAPITAL PROJECT FUNDS
COMBINING STATEMENT OF REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCES
JUNE 30, 1986
1978 1978 II 1981
Bond Bond Bond
REVENUES:
Interest $11,548 $ 4,429 $ 18,94
Other
Total revenues 11,548 4,429 18,94
EXPENDITURES:
Current:
Reimbursed administrative expenditures 10,81
Capital outlay 98,80
Total expenditures 109,62
Excess (deficiency) of revenues over expenditures 11,548 4,429 (90,68,
OTHER FINANCING USES - Operating transfers out
Excess (deficiency) of revenues over expenditures
and other uses 11,548 4,429 (90,68e
FUND BALANCES, JULY 1, 1985 (5,142) (4,429) 264,952
FUND BALANCES, JUNE 30, 1986 $ 6,406 $ $174,27(
- 69 -
1982 1982 II 1984
Bond Bond Bond Total
$ 58,861 $ 300,629 $ 573,775 $ 968,185
314 314
58,861 300,943 573, 775 968,499
19,520 47,548 62,293 140,180
1, 373,415 1,174,154 2,360,812 5,007,189
1,392,935 1,221,702 2,423,105 5,147,369
(1,334,074) (920, 759) (1,849,330) (4,178,870)
(55,891) (55,891)
(1,334,074) (920, 759) (1,905,221) (4,234,761)
1,570,056 4,046,073 7,508,165 13,379,677
$ 235,982 $3,125,314 $ 5.602.944 $ 9,144, 916
- 70 -
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- 71 -
ENTERPRISE FUNDS
Utility Fund - to account for revenues and expenses related to the operation and
maintenance of the water, sewer and electric systems of the City. All activities
necessary to provide such services are accounted for in this fund, including, but
not limited to, administration, operations, maintenance, financing and related debt
service, and billing and collection.
Sanitation Fund - to account for all sanitation collection and disposal activities
by the City to both residential and commercial residents, including the operation
of the City' s sanitary landfill.
- 72 -
CITY OF COLLEGE STATION, TEXAS
ALL ENTERPRISE FUNDS
COMBINING BALANCE SHEET
JUNE 30, 1986
Utility Sanitation
ASSETS Fund Fund Total
CURRENT ASSETS:
Cash on hand and in banks $ 922,355 $ 67,497 $ 989,852
Investments 5,493,000 525,000 6, 018,000
Receivable:
Accounts 3, 713,383 124,986 3,838,369
Less allowance for uncollectible accounts (261,433) (1,970) (263,403
Interest 20,853 7, 796 28,649
Other 75,878 5,203 81,081
Due from other funds 69,772 175, 701 245,473
Inventories 977,289 16,071 993,360
Prepaid costs 26,307 5,522 31,829
Total current assets 11,037,404 925,806 11,963,210
RESTRICTED ASSETS:
Cash in banks 674,066 674,066
Investments 18,530,870 18,530, 870
Accrued interest receivable 205,937 205, 937
Inventories 232,135 232,135
Total restricted assets 19,643,008 19,643,008
PROPERTY AND EQUIPMENT: 56,593,052 1,548,017 58,141,069
Less accumulated depreciation (8,775,468) (1,131,058) (9,906, 526
Property, net 47,817,584 416,959 48,234,543
DEFERRED CHARGES 399,946 399, 946
TOTAL ASSETS $78,897,942 $ 1,342,765 $80,240, 707
- 73 -
Utility Sanitation
LIABILITIES AND FUND EQUITY Fund Fund Total
CURRENT LIABILITIES:
Accounts payable $ 1,927,337 $ 10,066 $ 1, 937,403
Accrued liabilities 250,374 9,200 259,574
Obligation under capital lease - current 262,784 262,784
Due to other funds 1,211,578 37,538 1,249,116
Total current liabilities 3,652,073 56,804 3, 708,877
PAYABLE FROM RESTRICTED ASSETS:
Construction contracts and retainages payable 504,864 504,864
Accrued interest payable 1,100,998 1,100,998
Revenue bonds-current 2,490, 000 2,490,000
General obligation-current 368,500 368,500
Certificate of obligation-current 54,606 54,606
Customers' meter deposits 1,628,960 1,628,960
Total liabilities payable from restricted
assets 6,147,928 6,147,928
LONG-TERM DEBT:
Revenue bonds 29,435,000 29,435,000
General obligation bonds 3,849,000 3, 849,000
Certificate of obligation 456,432 456,432
Obligation under capital lease 4,097,768 4,097,768
Total long-term debt 37,838,200 37,838,200
ACCRUED VACATION LEAVE 71,110 18,286 89,396
DEFERRED REVENUES 21,257 21,257
TOTAL LIABILITIES 47,730,568 75,090 47,805,658
FUND EQUITY:
Contributed capital 10,187,277 54, 900 10,242,177
Retained earnings:
Reserved for debt service 2,806,172 2,806,172
Unreserved 18,173,925 1,212, 775 19,386,700
TOTAL FUND EQUITY 31,167,374 1,267,675 32,435,049
TOTAL LIABILITIES AND FUND EQUITY $78.897.942 $1,342,765 $80,240,707
- 74 -
CITY OF COLLEGE STATION, TEXAS
COMBINING STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND EQUITY - ALL ENTERPRISE FUNDS
FOR THE YEAR ENDED JUNE 30, 1986
Utility Sanitation
Fund Fund Total
OPERATING REVENUES:
Electric $26,982,899 $26,982,899
Water 3,196,890 3,196,890
Sewer 1,879, 763 1,879, 763
Sanitation $1, 318,804 1, 318,804
Other 421,173 6 421, 179
Total operating revenues 32,480,725 1, 318,810 33, 799,535
OPERATING EXPENSES:
Purchased power 15,964,427 15,964,427
Salaries and benefits 2,149,436 715,948 2,865,384
Supplies 277,202 71,481 348,683
Building maintenance 337,669 578 338,247
Equipment maintenance 70,078 60,090 130, 168
Services 2,126,285 39,397 2,165, 682
Other 678,952 32,614 711,566
Administrative expenses from general fund 2,354,108 50,000 2,404,108
DepreciaLion:
Electrical system 529, 166 529, 166
Water system 456,457 456,457
Sewer system 373,957 373,957
Sanitation 134,430 134,430
Other 15,288 15,288
Total operating expenses 25,333,025 1,104,538 26,437, 563
NET OPERATING INCOME 7,147, 700 214,272 7,361,972
NONOPERATING REVENUES (EXPENSES)
Interest earnings 2,124,149 33,240 2,157,389
Interest expense (3, 344,553) (2,484) (3, 347,037
Other, net (99,023) 48,053 (50,970
Total nonoperating revenues (expenses) (1, 319,427) 78,809 (1,240,618
Income before operating transfers 5,828,273 293,081 6, 121,354
Operating transfer to general fund in lieu
of taxes (4,076,288) (4,076,288
NET INCOME 1, 751,985 293,081 2,045,066
TOTAL FUND EQUITY, JULY 1, 1985 29,415,389 974,594 30,389,983
TOTAL FUND EQUITY, JUNE 30, 1986 $31,167,374 $1,267,675 $32,435,049
- 75 -
CITY OF COLLEGE STATION, TEXAS
COMBINING STATEMENT OF CHANGES IN
FINANCIAL POSITION - ALL ENTERPRISE FUNDS
FOR THE YEAR ENDED JUNE 30, 1986
Utility Sanitation
Fund Fund Total
SOURCES OF WORKING CAPITAL:
Operations:
Net income $ 1,751,985 $ 293,081 $ 2,045,066
Items not requiring working capital:
Depreciation 1,374,868 134,430 1,509,298
Amortization of deferred charges 14,865 14,865
Other, net 15,091 433 15,524
Working capital provided by operations 3,156,809 427,944 3,584,753
Increase in obligations under capital
lease 3,545,290 3,545,290
Decrease in restricted assets 2,569,482 2,569,482
Increase in payables from restricted assets 202,466 202,466
Increase in accrued vacation payable 6,393 5,664 12,057
Total sources of working capital 9,480,440 433,608 9,914,048
USES OF WORKING CAPITAL:
Additions of property and equipment 7,538, 784 214,578 7, 753,362
Principal payments:
Revenue bonds 2,260,000 2,260,000
General obligation bonds 368,500 368,500
Certificates of obligation 28,407 41,600 70,007
Capital lease 209,812 209,812
Decrease in deferred revenues 5,023 5,023
Increase in obligation under capital lease -
current 185,577 185,577
Total uses of working capital 10,596,103 256,178 10,852,281
INCREASE (DECREASE) IN WORKING CAPITAL $(1,115,663) $ 177,430 $ (938,233)
INCREASE (DECREASE) IN WORKING CAPITAL:
Cash $ 352,226 $ 67,497 $ 419, 723
Investments 373,000 75,000 448,000
Receivables (1,225,121) (130,487) (1,355,608)
Due from other funds (26,655) 175,689 149,034
Inventories 20,505 (7,608) 12,897
Prepaid expenses 3,725 (11,414) (7,689)
Accounts payable 524,657 10,156 534,813
Accrued liabilities (145,496) (3,796) (149,292)
Due to other funds (806,927) 2,393 (804,534)
Obligations under capital lease - current (185,577) (185,577)
INCREASE (DECREASE) IN WORKING CAPITAL $(1,115,663) $ 177,430 $ (938,233)
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- 77 -
CITY OF COLLEGE STATION, TEXAS
UTILITY FUND
SCHEDULE OF REVENUES - BUDGET AND ACTUAL (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
OPERATING REVENUES:
Electric:
Electric services $32,381,000 $27,395,022 $(4,985,978)
Underground construction 50,000 56,090 6,090
Pole rental 22,000 23,073 1,073
Temporary service 8,000 11, 812 3,812
Sales tax collection fees 4,000 5,838 1,838
Security lights 2,391 2,391
Total electric 32,465,000 27,494,226 (4,970,774)
Water:
Water services 3,200,000 3, 112,540 (87,460)
Water taps 75,000 35,375 (39,625)
Total water 3,275,000 3,147,915 (127,085)
Sewer:
Sewer services 1,786,000 1,860,626 74,626
Sewer taps 35,000 19,138 (15,862)
Total sewer 1,821,000 1,879,764 58,764
Nondepartmental:
Penalties 300,000 337,091 37,091
Reconnect fees 32,000 21,700 (10,300)
Service fees 70,000 62,382 (7,618)
Total nondepartmental 402,000 421,173 19,173
Total operating revenues 37,963,000 32,943,078 (5,019,922)
NONOPERATING REVENUES:
Other 12,000 69,210 57,210
Interest earnings 500,000 532,699 32,699
Energy rebate 635,465 635,465
Total nonoperating revenues 512,000 1,237,374 725,374
TOTAL REVENUES $38,475,000 $34,180,452 $(4,294,548)
See reconciliation to GAAP basis on page 85.
- 78 -
CITY OF COLLEGE STATION, TEXAS
UTILITY FUND
SCHEDULE OF EXPENSES - BUDGET AND ACTUAL (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
ELECTRICAL TRANSMISSION:
Supplies $ 900 $ 520 $ 380
Building maintenance 20,000 15, 741 4,259
Equipment maintenance 993 368 625
Services 21,188,577 15,975,006 5,213,571
Sundry 51,363 38,625 12,738
Total operating - electrical transmission 21,261,833 16,030,260 5,231,573
Capital outlay 1,448 1,444 4
Total electrical transmission 21,263,281 16,031, 704 5,231,577
ELECTRICAL DISTRIBUTION:
Salaries and benefits 873,219 785,227 87,992
Supplies 187,874 134,886 52,988
Building maintenance 177,859 166,637 11,222
EquiprueuL maintenance 34,698 26, 738 7,960
Services 396,137 285,347 110,790
Sundry 18,385 18,385
Total operating - electrical distribution 1,688,172 1,417,220 270,952
Capital outlay 373,699 224,277 149,422
Total electrical distribution 2,061,871 1,641,497 420,374
WATER PRODUCTION:
Salaries and benefits 262,257 239,537 22,720
Supplies 39,203 32,948 6,255
Building maintenance 22,500 20,652 1,848
Equipment maintenance 28,316 14,308 14,008
Services 1,046,855 943,441 103,414
Sundry 7,565 6,860 705
Total operating - water production 1,406,696 1,257, 746 148,950
Capital outlay 1,545 1, 524 21
Total water production 1,408,241. 1,259,270 148,971
WATER DISTRIBUTION:
Salaries and benefits 333,562 292,517 41,045
Supplies 58,689 32,464 26,225
Building maintenance 89,500 88,705 795
Equipment maintenance 24,667 13,644 11,023
Services 425,954 346,498 79,456
Sundry 6,886 6,342 544
Total operating - water distribution 939,258 780,170 159,088
Capital outlay 650 593 57
Total water distribution 939,908 780,763 159,145
(Continued)
- 79 -
CITY OF COLLEGE STATION, TEXAS
UTILITY FUND
SCHEDULE OF EXPENSES - BUDGET AND ACTUAL (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
SEWER TREATMENT:
Salaries and benefits $ 373,579 $ 336,899 $ 36,680
Supplies 54,822 54,540 282
Building maintenance 117,300 114,641 2,659
Equipment maintenance 10,897 9,450 1,447
Services 447,596 443,989 3,607
Sundry 5,197 5,073 124
Total operating - sewer treatment 1,009,391 964,592 44,799
Capital outlay 9,600 8,572 1,028
Total sewer treatment 1,018,991 973, 164 45,827
SEWER COLLECTION:
Salaries and benefits 273, 367 243, 783 29,584
Supplies 32,815 19, 502 13, 313
Building maintenance 38,110 25,814 12,296
Equipment maintenance 15,230 6,888 8,342
Services 36,054 15,609 20,445
Sundry 6, 705 5,807 898
Total operating - sewer collection 402,281 317,403 84, 878
Capital outlay 50,828 50,828
Total sewer collection 453, 109 368,231 84,878
WATER AND SEWER ADMINISTRATION:
Salaries and benefits 173,205 170,918 2,287
Supplies 2,900 1,246 1,654
Services 2,475 2,185 290
Sundry 539 415 124
Total water and sewer administration 179, 119 174, 764 4,355
UTILITIES ADMINISTRATION:
Salaries and benefits 75,009 74,162 847
Supplies 1,475 1,096 379
Equipment maintenance 2,812 609 2,203
Services 19,523 17,382 2,141
Sundry 1,765 1,373 392
Total operating - utilities administration 100,584 94, 622 5,962
Capital outlay 10, 990 10,359 631
Total utilities administration 111,574 104,981 6,593
(Continued)
See reconciliation to GAAP basis on page 85.
- 80 -
CITY OF COLLEGE STATION, TEXAS
UTILITY FUND
SCHEDULE OF EXPENSES - BUDGET AND ACTUAL (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable
NONDEPARTMENTAL:
Administration transfers to general fund $ 2,109,289 $ 2 ,109,288 $ 1
Energy projects 1,367,762 1,254,962 112,800
Management study 15,000 15,000
Sundry 10,866 10,827 39
Total operating - nondepartmental 3,502,917 3,390,077 112,840
Transfer to debt service fund 721,427 721,427
Revenue bond principal 2,260,000 2 ,260,000
Revenue bond interest 2,912,546 2, 735,503 177,043
Transfer to general fund 4,066,951 4,066,951
Transfer to computer project 9,337 9,337
Contingency 191,490 191,490
Total nondepartmental 13,664,668 13,183,295 481,373
TOTAL EXPENSES $41,100,762 $34,517i669 S6,583.,093
See reconciliation to GAAP basis on page 85.
- 81 -
CITY OF COLLEGE STATION, TEXAS
SANITATION FUND
SCHEDULE OF REVENUES - BUDGET AND ACTUAL (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
OPERATING REVENUES: •
Commercial collection $ 320,000 $ 356,885 $ 36,885
Residential collection 860,000 875,342 15,342
Landfill 90,000 85,983 (4,017)
Dumpster sales 594 594
Other 6 6
Total operating revenues 1,270,000 1, 318,810 48,810
NONOPERATING REVENUES:
Interest earnings 33,240 33,240
Miscellaneous 316,126 316,321 105
Total nonoperating revenues 316,126 349,561 33,345
TOTAL REVENUES $1,586,126 $1,668,371 $ 82,245
See reconciliation to GAAP basis on page 85.
- 82 -
CITY OF COLLEGE STATION, TEXAS
SANITATION FUND
SCHEDULE OF EXPENSES - BUDGET AND ACTUAL (NON-GAAP BASIS)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable
SANITATION COLLECTION (RESIDENTIAL) :
Salaries and benefits $ 473,157 $ 439,950 $ 33,207
Supplies 33,387 25,238 8,149
Equipment maintenance 54,958 28,657 26,301
Services 8,522 8,303 219
Sundry 10,630 7,066 3,564
Total operating - sanitation collection
(residential) 580,654 509,214 71,440
Capital outlay 78,193 78,193
Total sanitation collection (residential) 658,847 587,407 71,440
SANITATION COLLECTION (COMMERCIAL) :
Salaries and benefits 129,474 129,427 47
Supplies 9,440 7,498 1,942
Equipment maintenance 13,158 4,327 8,831
Services 325 292 33
Sundry 2,900 2, 162 738
Total operating - sanitation collection
(commercial) 155,297 143, 706 11,591
Capital outlay 190 155 35
Total sanitation collection (commercial) 155,487 143,861 11,626
SANITATION DISPOSAL:
Salaries and benefits 98,626 98,617 9
Supplies 28,367 27,335 1,032
Building and grounds maintenance 6,500 578 5,922
Equipment maintenance 29,301 26, 623 2,678
Services 31,516 30,801 715
Sundry 4,330 2,801 1,529
Total operating - sanitation disposal 198,640 186, 755 11,885
Capital outlay 136,000 135, 797 203
Total sanitation disposal 334,640 322,552 12,088
DRAINAGE DEPARTMENT:
Salaries and benefits 59,202 42,290 16,912
Supplies 15,661 11,411 4,250
Equipment maintenance 7,000 483 6,517
Sundry 2,000 1, 672 328
Total operating - drainage department 83,863 55,856 28,007
Capital outlay 293,000 260,269 32, 731
Total drainage department 376,863 316, 125 60, 738
(Continued)
- 83 -
CITY OF COLLEGE STATION, TEXAS
SANITATION FUND
SCHEDULE OF EXPENSES - BUDGET AND ACTUAL (NON-GAAP BASIS) (Continued)
FOR THE YEAR ENDED JUNE 30, 1986
Variance
Favorable
Budget Actual (Unfavorable)
NONDEPARTMENTAL:
Management study $ 10,000 $ 10,000
Contingency 8,911 $ 8,911
Transfer to general fund 50,000 50,000
Transfer to debt service 44,084 44,084
Contribution to Brazos Beautiful 8,000 8,000
Total nondepartmental 120,995 112,084 8,911
TOTAL $1,649,832 $1,482,029 $167,803
See reconciliation to GAAP basis on page 85.
- 84 -
CITY OF COLLEGE STATION, TEXAS
UTILITY FUND AND SANITATION FUND
SCHEDULE FOR RECONCILIATION OF REVENUES AND EXPENSES (NON-GAAP BASIS)
TO GAAP BASIS STATEMENT OF INCOME
FOR THE YEAR ENDED JUNE 30, 1986
Utility Sanitation
Fund Fund
Total revenues per Budget - Actual $ 34,180,452 $ 1,668,371
Less total expenses per Budget - Actual (34,517, 669) (1,482,029
NET LOSS, BUDGET BASIS (337,217) 186,342
ADD - Expenditures related to balance sheet:
Capital outlay 297, 597 474,414
Transfer to debt service 721,427 44,084
Bond principal payment 2,260,000
•
ADD - Unbudgeted revenue adjustments:
URB interest earnings 1,591,451
DEDUCT - Unbudgeted expenses/revenue adjustments:
Accrued vacation pay (6,393) (5,664
Depreciation (1,374,868) (134,430
Interest expense (296,:321) (2,484
Revenue accrual (462,353)
Energy rebate (635,465)
Other, (3,873) (269,181
NET INCOME, GAAP BASIS $ 1,751,985 $ 293,081
•
- 85 -
FIDUCIARY FUNDS
Pension Trust Fund
Fireman' s Relief and Retirement - to account for the accumulation of resources to
be used for retirement annuity payments at appropriate amounts and time. The
fund does not account for the administrative costs of the System, which are borne
by the general fund. Resources are contributed by employees at an annual fixed
rate. The City has voluntarily contributed amounts as needed to maintain the
solvency of the fund. The potential future liabilities related to these payments
appear to be minimal due to the fact that it is estimated by the City that there
are approximately 5 or less past employees who could become eligible for these
$25 per month payments in the future.
Expendable Trust Funds
Cemetery Perpetual Care - to account for a portion of cemetery plot sales
proceeds that are designated as a contribution to the perpetual care fund. Funds
are to be expended for maintenance and care of the City's cemetery.
Employee Benefits - to account for the accumulation of resources to be used for
health insurance payments at appropriate amounts and time. Employees contribute
funds for dependent coverage and the City contributes funds to cover each
employee.
- 86 -
CITY OF COLLEGE STATION, TEXAS
ALL FIDUCIARY FUNDS
COMBINING BALANCE SHEET
JUNE 30, 1986
Pension Trust Expendable
Fund Trust Funds
Firemen's Relief Cemetery
and Perpetual Employee
ASSETS Retirement Care Benefits Total
Cash in bank $442 $ 4, 163 $ 10,399 $ 15,004
Investments 53,000 53,000
Accrued interest receivable 115 115
Due from other funds 5,200 573, 628 578,828
Prepaid costs 3,500 3,500
TOTAL ASSETS $442 $62,478 $587, 527 $650,447
LIABILITIES AND FUND BALANCES
LIABILITIES:
Accrued liabilities $ 21,079 $ 21,079
Due to other funds $ 1,310 1,310
Total liabilities 1,310 21,079 22,389
FUND BALANCES :
Reserved for Firemen' s Relief and
Retirement $442 442
Reserved for cemetery perpetual care 61,168 61,168
Reserved for employee benefits 566,448 566,448
Total fund balances 442 61,168 566,448 628,058
TOTAL LIABILITIES AND FUND BALANCES $442 $62,478 $587,527 $650,447
- 87 -
CITY OF COLLEGE STATION, TEXAS
ALL EXPENDABLE TRUST FUNDS
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 1986
Cemetery
Perpetual Employee
Care Benefits Total
REVENUES:
Interest $ 4, 109 $ 791 $ 4, 900
Other 5,200 621,352 626,552
Total revenues 9,309 622,143 631,452
EXPENDITURES - Current - Other 984 434,305 435,289
Excess of revenues over expenditures 8,325 187,838 196, 163
OTHER FINANCING USES - Operating transfers-out (1, 310) (1, 310)
Excess of revenues over expenditures and
other uses 7,015 187,838 194,853
FUND BALANCES, JULY 1, 1985 54,153 378,610 432, 763
FUND BALANCES, JUNE 30, 1986 $61 ,168 $566,448 $627,616
- 88 -
GENERAL FIXED ASSETS ACCOUNT GROUP
To account for fixed assets not used in proprietary fund operations or accounted
for in trust funds.
- 89 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FIXED ASSETS ACCOUNT GROUP
STATEMENT OF GENERAL FIXED ASSETS - BY SOURCES
JUNE 30, 1986
GENERAL FIXED ASSETS:
Land $ 4,343, 128
Buildings and improvements 7,419,429
Machinery, tools and equipment 5,114,481
Motor vehicles 1,524,692
Parks and recreation equipment 3,806,024
Paving sidewalks and streets 6,743,375
Construction in progress 5,504,464
TOTAL GENERAL FIXED ASSETS t34.455.593
INVESTMENT IN GENERAL FIXED ASSETS FROM:
Capital projects funds:
General obligation bonds $19,096,676
Federal grants 1, 732,352
General fund revenues 4,345, 117
Special revenue fund revenues:
Federal grants 1,212,228
Other 1,063,986
Acquisitions prior to July 1, 1979 - Source undetermined 7,005,234
TOTAL INVESTMENT IN GENERAL FIXED ASSETS $34.455,593
- 90 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FIXED ASSET ACCOUNT GROUP
STATEMENT OF GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
JUNE 30, 1986
Building
and
Total Land Improvements
GENERAL FUND:
Administration $ 328,315 $ 17,239
Finance 311,073 10,654
Public service 1,198,090 28,168
Police 570,048 1,849
Fire 634,473 519
Engineering 300, 738 9,036
Parks 450,557 12,302
Computer project 551,823
Total general fund 4,345,117 79, 767
SPECIAL REVENUE FUNDS:
Federal grants 1,212,228 $ 13,082 106,417
Others 1,063)986 150,009 894,294
Total special revenue fund 2,276,214 163,091 1,000, 711
CAPITAL PROJECTS FUNDS:
Certificate of obligation funds 1,732,352 637, 168 400,000
Southwest Parkway 642,231
1971 bond funds 172,838
1976 bond funds 126,377 1,495
1978 bond funds 533, 706 25,141
1978 II bond funds 2,803,997 485,325 579,005
1981 bond funds 1,630,944 224,979 979,289
1982 bond funds 1,968,299 376,607 1,152,424
1982 II bond funds 2,914,194 489,313 316,484
1984 bond funds 2,799,626 510,040 930,951
Total capital project funds 15,324,564 2,723,432 4,384, 789
Acquisitions prior to July 1, 1979 -
Source undetermined 7,005,234 1,456,605 1,954, 162
Total general fixed assets allocated
to functions 28,951,129 $4,343, 128 $7,419,429
Construction in progress 5,504,464
TOTAL GENERAL FIXED ASSETS $34,455,593
- 91 -
Machinery Parks and Paving
Tools and Motor Recreation Sidewalks
Equipment Vehicles Equipment and Streets
$ 224,004 $ 87,072
221,503 78,916
706,394 463,528
266,221 301,978
378,269 255,685
120,489 170,849 $ 364
256,130 157,669 $ 24,456
551,823
2,724,833 1,515,697 24,456 364
2,044 8,995 67,220 1,014,470
413 19,270
2,457 8,995 67,220 1,033,740
695, 184
642,231
172,838
13,249 111,633
162,399 346,166
13,967 1,070,353 655,347
215 22,568 403,893
136, 817 236,512 65,939
529,995 1,177,535 400,867
392, 163 219,523 746,949
1,768,341 2,902,139 3,545,863
618,850 812,209 2,163,408
$5,114,481 $1,524,692 $3,806,024 $6, 743,375
- 92 -
CITY OF COLLEGE STATION, TEXAS
GENERAL FUND FIXED ASSET GROUP
STATEMENT OF CHANGES IN GENERAL FIXED ASSETS -
BY FUNCTION AND ACTIVITY
FOR THE YEAR ENDED JUNE 30, 1986
General General
Fixed Fixed
Assets Assets
Function and Activity 7/1/85 Additions Retirements Transfers 6/30/86
GENERAL FUND:
Administration $ 268,656 $ 59,659 $ 328,315
Finance 291,238 19,835 311,073
Public service 1,118,627 79,463 1,198,090
Police 459,711 218,923 $ (108,586) 570,048
Fire 524,163 114,385 (4,075) 634,473
Engineering 263,587 37,151 300, 738
• Parks 422,604 28,503 (550) 450,557
Computer project 524,761 $ 27,062 551,823
Total general fund 3,873,347 557,919 (113,211) 27,062 4,345, 117
SPECIAL REVENUE FUNDS:
Federal grants 974,512 237, 716 1,212,228
Other 1,063,636 350 1,063,986
Total special revenue
funds 2,038, 148 350 237, 716 2,276,214
CAPITAL PROJECT FUNDS :
Certificate of
obligation funds 2,676,246 (943,894) 1,732,352
Southwest Parkway 642,231 642,231
1971 bond funds 172,838 172,838
1976 bond funds 126,377 126,377
1978 bond funds 533, 706 533, 706
1978 II bond funds 2, 742,467 61,530 2,803,997
1981 bond funds 1,603,933 27,011 1,630,944
1982 bond funds 1,914,413 53,886 1,968,299
1982 II bond funds 1,514,842 1,399,352 2,914, 194
1984 bond funds 1,108,724 1,690,902 2, 799,626
Total capital project
funds 13,035, 777 (943,894) 3,232,681 15,324,564
Acquisitions prior to
July 1, 1979 -
Source undetermined 7,020,421 (15,187) 7,005,234
Construction in
progress 3, 725,406 5,276,517 (3,497,459) 5,504,464
TOTAL GENERAL FIXED
ASSETS $29,693,099 $5,834, 786 $(1,072,292) $ $34,455,593.
- 93 -
CITY OF COLLEGE STATION, TEXAS
STATEMENT OF GRANT ACTIVITY
FOR THE YEAR ENDED JUNE 30, 1986
Beginning Plus
Fund Grant Funds
Grant Award Balance Received
FEDERAL GRANT FUNDS:
Department of Housing and Urban
Development:
Community Development
Block Grant 1983 $ 699,000 $ 62,875
Community Development
Block Grant 1983 183,000 96,157
Community Development
Block Grant 1984 743,000 426, 114
Community Development
Block Grant 1985 754,000 160,895
Urban Homesteading Grant 80,000 60,000
$ 90,502 806,041
Revenue Sharing Funds 624,212 333,075 624,212
Total federal grants 423,577 1,430,253
STATE GRANT FUNDS:
Texas Criminal Justice Council:
Crime Prevention/Community Relations
Grant 9/1/85 - 8/31/86 3,065 2,576
Total state grants 2,576
TOTAL GRANT FUNDS $423.577 $1,432,829
(1) Cumulative disbursements include expenditures funded by the grant award and
other income.
- 95 -
Plus Ending Cumulative Disbursements
Accrued Income Deduct Fund Community Development
Receipts Disbursements Balance July 1, 1985 June 30, 1986(1)
$ 94,035 $ 865,522 $ 959,557
148,304 86,933 235,237
$406,989 725, 711 221,632 947,343
141,695 141,695
60,000 60,000
406,989 1,169,745 $133, 787
35,809 411,802 581,294 $1, 742, 113 $2,343,832
442, 798 1,581,547 715,081
2,576
2,576
$442,798 $1,584,123 $715,081
•
- 96 -
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- 97 -
STATISTICAL SECTION
- 98 -
CITY OF COLLEGE STATION, TEXAS
GENERAL GOVERNMENTAL EXPENDITURES AND
OTHER USES BY FUNCTION (6)
LAST TEN FISCAL YEARS
General
Fiscal Government
Year (2) Police (3) Fire (4) Sanitation (1)
1977 $ 407,674 $ 392,254 $ 261,866 $224,152
1978 568,390 410,462 371,046 182,019
1979 883,323 524,288 425,628 200,488
1980 1,039,570 859,629 661,767
1981 1,319,826 1,090,295 967,410
1982 2,132,476 1,491,374 1,350,053
1983 3,592,677 1,922,117 1,691,084
1984 3,200,862 2,089,176 1,842,618
1985 3, 559,610 2,445,386 2,008,648
1986 3,948,780 2,711,271 2,224,796
(1) In fiscal 1980, the Sanitation Fund was set up as an Enterprise Fund and is no
longer supported by the General Fund.
(2) The General Government column includes administration, finance, engineering,
and nondepartmental categories.
(3) The Police column includes municipal court.
(4) The Fire column includes ambulance services.
(5) The Public Service column includes streets, garage, cemetery, and ground
maintenance.
(6) Expenditures presented include the General and Debt Service Funds.
- 99 -
Public Reimbursed
Capital Service Parks & Debt Administrative
Outlay (5) Recreation Service Expenditures Total
$202,999 $ 238,691 $ 237,232 $ 340,531 $ (191,000) $ 2,114,399
220,575 214,892 386,226 308,265 (591,108) 2,070,767
228,328 252,736 330,429 539,183 (975,266) 2,409,137
262 ,203 474,553 426,377 1,567,169 (628,795) 4,662,473
466,892 509,671 591,194 1,322,307 (849,678) 5,417,917
498,411 714,819 733,073 1,571,830 (1,277,255) 7,214,781
549,230 819,417 979,019 2,417,748 (1,532,333) 10,438,959
762,368 966,407 1,159,758 3,493,647 (2,391,871) 11,122,965
651,878 1,142,137 1,405,236 3,499,615 (2 ,779, 161) 11,933,349
606,156 1,240,623 1,572,606 3,807,583 (2,832,153) 13,279,662
- 100 -
CITY OF COLLEGE STATION, TEXAS
GENERAL REVENUES AND OTHER FINANCING SOURCES (4)
LAST TEN FISCAL YEARS
Certificates,
Fiscal Property Franchise & Sales & Mixed Licenses & Fines &
Year Tax Franchise Tax Drink Tax Permits Service Fees
1977 $424,222 $ /9,858 $ 603,980 $ 74,415 $113,675
1978 342,457 93,682 810,253 67,511 184,053
1979 438,268 103,752 951,726 59,022 288,306
1980 444,342 115,810 1,104, 141 80,599 320,881
1981 513, 114 135,823 1,596,132 219, 785 406,636
1982 606,989 177,753 1,874, 722 299,577 418,371
1983 589,814 228,951 2,654,600 226,466 492,985
1984 25,696 299,269 2,743,848 193,065 350,244
1985 8,408 267,991 3,104,118 220,378 442,921
1986 208,481 315,272 3,066, 168 114,971 459,872
(1) In fiscal 1980, the Sanitation Fund was set up as an Enterprise Fund, and is
no longer supported by the General Fund.
(2) Revenue sharing transfers not made until fiscal 1980.
(3) Contribution from Enterprise Funds includes transfers in lieu of taxes.
(4) Revenue presented includes the General Fund and Debt Service Funds.
- 101 -
Other
Services From Enterprise Financing Debt
Provided Funds (3) Miscellaneous Sources Service Total
$268,474 $ 83,801 $ 399,646 $ 2,048,071
312,719 125,565 22,251 578,207 2,536, 698
345, 983 91, 738 55,394 506,103 2,840,292
103,883 (1) $1,005,571 142,396 287,690 (2) 1,843,443 5,448,756
136,719 1,328,425 203,804 360,089 1, 369,367 6,269,894
177,930 1,647,247 431,233 313,893 1,614,989 7,562,704
227,962 2,097,225 564, 636 517, 768 1, 724,363 9, 324,770
269,094 2,774,940 354,924 337,370 2,678,842 10,027,292
286,010 3,272,759 453,871 625,825 3, 514, 761 12, 197,042
335,371 4,066,951 407,287 706, 772 3,826,083 13,507,228
- 102 -
CITY OF COLLEGE STATION, TEXAS
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
Current Percent Delinquent
Fiscal Total Tax Of Levy Tax
Year Tax Levy Collections Collected Collections
1977 $ 553,050 $ 530,731 95.96% $28,521
1978 750,008 728,672 97.16 19,196
1979 892,181 867, 137 97.19 15, 181
1980 1,120,957 1,065,347 95.04 32,916
1981 1,178,078 1,127,500 95.71 44,166
1982 1,281,534 1,236, 615 96.50 50,820
1983 2,286,192 2,178,842 95.30 42,389
1984 2, 609,180 2,49/,144 95. 71 76,450
1985 3,446,634 3,243,918 94.12 79,880
1986 4,163,870 3,870,682 92.96 105,878
- 103 -
Total Collections Outstanding Delinquent
Total As Percent Of Outstanding Taxes As A Percent
Tax Collections Current Levy Delinquent Taxes Of Current Levy
$ 559,252 101.12% $ 40,508 7.32%
747,868 99.71 42,601 5.68
882, 318 98.89 52,502 5.88
1,098,263 97.98 71,884 6.41
1,171, 666 99.46 76,509 6.49
1,287,435 100.46 70,839 5.53
2,221,231 97.16 135,609 5.93
2,573,594 99.40 168,495 6.46
3,323, 798 96.44 286,133 8.30
3,976,560 95.50 470,034 11.29
- 104 -
CITY OF COLLEGE STATION, TEXAS
ASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
Real Property Personal Property
Fiscal Assessed Assessed Estimated
Year Value Actual Value Value Actual Value
1977 $104,966,638 $131,208,297 $ 25,299,855 $ 31,624,818
1978 120,853,467 151,066,834 25,023,668 31,279,686
1979 140,112,861 175,141,076 26,258,105 32,822,631
1980 266,536,120 333, 170,150 27,368,820 34,211,025
1981 288,809,588 361,011,985 28,255,830 35, 319, 787
1982 388,608,966 388,608,966 44,444, 725 44,444, 725
1983 701,275,219 701,275,219 67,852,521 67,852, 521
1984 751,247,026 751,247,026 90,423,941 90,423, 941
1985 837, 335,042 837,335,042 120,063,291 120,063,291
1986 947,844,276 947,844,276 147,911, 179 147,911, 179
— 105 —
Ratio of Total Assessed
To Total Estimated
Assessed Value Estimated Actual Value Actual Value
$130,266,493 $162,833,115 80%
145,877,135 182,346,520 80
166,370,966 207,963,707 80
293,904,940 367,381,175 80
317,065,418 396,331,772 80
433,053,691 433,053,691 100
769, 127, 740 769, 127, 740 100
841,670,967 841,670,967 100
957,398,333 957,398,333 100
1,095,755,455 1,095,755,455 100
— 106 —
CITY OF COLLEGE STATION, TEXAS
PROPERTY TAX RATES, RATIOS AND LEVIES -
ALL OVERLAPPING GOVERNMENTS
LAST TEN FISCAL YEARS
Tax Rates
Fiscal (Per $100 of Assessed Value)
Year City School County State Total
1977 $.43 $1.81 $.97 $.12 $3.33
1978 .52 1.40 1.00 .10 3.02
1979 .56 1.27 .99 .10 2.92
1980 .39 1.29 1.15 .10 2.93
1981 .39 1.40 .38 .10 2.27
1982 .31 1.18 .40 .10 1.99
1983 .31 .90 .27 .00 1.48
1986 .31 .97 .31 .00 1.59
1985 .36 .95 .3296 .00 1.6396
1986 .38 .9780 .3253 .00 1. 6833
(1) The upper limit of the tax rate is set at $2.50/$100 of assessed value for
each jurisdiction by State Statute. This limit is for both operations and
debt service combined.
(2) The date that taxes are due for all jurisdictions is October 1. Taxes for all
jurisdictions become delinquent on February 1.
(3) The penalty is set by state law at 6% in February, and an additional 1% per
month up to 12%. The interest is accrued at 1% per month.
(4) The state legislature effectively eliminated state property taxes by reducing
the ratio to .0001% in fiscal 1981.
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Tax Levies
Tax Ratios County/
City School County State City School State
80% 80% 20% 20% $ 553,453 3,041,909 $1,280, 512
80 80 20 20 750,027 3, 714,929 1,410,978
80 80 20 20 892,365 3,665, 701 1,592,086
80 80 20 20 1,121,035 3,631,840 2,183,122
80 80 100 0 (4) 1,176,291 4,173,218 3,653,898
100 100 100 0 1,281,560 4,707, 725 4, 140,834
100 100 100 0 2,286,192 7,105,257 5,879,701
100 100 100 0 2,609,180 8,706,598 9,086,144
100 100 100 0 3,446,634 9,676,001 9,206,410
100 100 100 0 4, 163,870 11,757,247 9, 997,174
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CITY OF COLLEGE STATION, TEXAS
PAVING ASSESSMENT COLLECTIONS
LAST TEN FISCAL YEARS
Percentage of
Current Current Total
Fiscal Current Assessment Assessment Outstanding
Year Assessment Collected Collected Assessments
1977 -- -- -- $ 18,102
1978 $ 18,671 $ 18,671 100.00 24,299
1979 -- -- -- 7,612
1980 -- -- -- 4,388
1981 79,847 44, 740 56.03 57,922
1982 394,287 348,235 88.32 385,484
1983 40,116 32,454 80.90 161,606
1984 49,373 65 .13 141,899
1985 -- -- -- 96, 153
1986 -- -- -- 80,134
SOURCE: City of College Station Finance Office
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CITY OF COLLEGE STATION, TEXAS
COMPUTATION OF LEGAL DEBT MARGIN
JUNE 30, 1986
The City has no general obligation legal debt limit other than a ceiling on the tax
rate as specified by the State of Texas. The prescribed maximum is $2.50 per $100
at 100% valuation.
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CITY OF COLLEGE STATION, TEXAS
RATIO OF NET GENERAL BONDED DEBT TO ASSESSED VALUE
AND NET BONDED DEBT PER CAPITA
LAST TEN FISCAL YEARS
Less
Fiscal Estimated Assessed Gross Debt Service
Year Population* Value Bonded Debt Cash Funds
1977 29,667 $ 130,266,493 $ 2,530,000 $ 95,340
1978 32,348 145,877,135 3,046,250 365,282
1979 35,260 166,370,966 5,916,000 332 ,203
1980 37,296 293,904,940 11,995,000 (1) 772 ,498
1981 42,320 317,065,418 11,290,000 (1) 769,558
1982 45,623 433,053,691 14,690,000 (1) 812,717
1983 46,857 769,127,740 20,240,000 (1) 955,945
1984 52,784 841,670,967 27,480,000 (1) 1,478,640
1985 53,118 957,398,333 21,354,000 1,750,986
1986 53,200 1,095,755,455 19,907,500 2,028,845
* Source: Texas Highway Department & City of College Station Planning Department
(1) Includes general obligation debt that is serviced by the enterprise funds. In
fiscal 1985, such debt was reflected as indebtedness of the Utility Fund.
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Ratio Of Net Bonded Net Bonded
Net Bonded Debt Debt To Assessed Value Debt Per Capita
$ 2,434,660 1.87% $ 82
2,680,968 1.84 83
5, 583, 797 3.36 158
11,222,502 3.82 301
10, 520,442 3.32 249
13,877,283 3.20 304
19,284,055 2.51 412
26,001,360 3.09 493
19, 603,014 2.05 369
17,878,655 1.63 336
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CITY OF COLLEGE STATION, TEXAS
SCHEDULE OF DIRECT AND ESTIMATED OVERLAPPING DEBT
DUNE 30, 1986
Net Debt City's Share
Per*
Taxing Body Amount As Of Percent Amount Capita
ESTIMATED OVERLAPPING DEBT
College Station I.S.D. $20,265,000 8/31/86 90.98% $18,437,097 $347
Brazos County 9,412,055 12/31/86 35.67 3,357,280 63
Brazos County Road & Bridge 265,000 12/31/86 34.68 91,902 2
• Bryan I.S.D. 7,675,000 8/31/86 1.15 88,262 2
21,974,541 414
•
NET DIRECT DEBT
City of College Station 17,878,655 6/30/86 100.00 17,878,655 336
NET DIRECT AND ESTIMATED
OVERLAPPING DEBT $39,853,196 $750
*Population - 53,200
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CITY OF COLLEGE STATION, TEXAS
RATIO OF ANNUAL DEBT SERVICE EXPENDITURES
FOR GENERAL OBLIGATION DEBT TO
TOTAL GENERAL FUND EXPENDITURES
LAST TEN FISCAL YEARS
Interest Total
Fiscal and Fiscal Total General Fund
Year Principal Charges Debt Service Expenditures Ratio
1977 $ 50,000 $ 290,441 $ 340,441 $1, 773,868 19.19%
1978 118, 750 189,442 308, 192 1,762,502 17.49
1979 150,250 298,569 448,819 1,869,954 24.00
1980 884,036 683,133 1,567,169 (1) 3,095,304 (2) 50.63
1981 684,435 637,503 1, 321,938 (1) 4,095, 610 32.28
1982 856,343 715,120 1,571,463 (1) 5,642,951 27.85
1983 1, 195,929 1,221, 313 2,417,242 (1) 8,021,211 30.14
1984 1,547,007 1,944,710 3,491, 717 (1) 7,629,318 45. 77
1985 1, 361,800 2,137,815 3,499, 615 8,433, 734 41.50
1986 1,630,982 2,176,601 3, 807,583 9,472,079 40.20
(1) Includes general obligation debt that is serviced by the Enterprise Funds. As
of October 1, 1984, such debt was reflected as indebtedness of the Utility
Fund.
(2) In fiscal 1980, the Sanitation Fund was set up as an Enterprise Fund and is no
longer supported by the General Fund.
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CITY OF COLLEGE STATION, TEXAS
SCHEDULE OF REVENUE BOND COVERAGE - UTILITY FUND
LAST TEN FISCAL YEARS
Operating
Expenses Debt Service Requirements
Fiscal Operating (excluding Net Average Annual Maximum Annual
Year Revenues Depreciation) Revenues Total Coverage Total Coverage
1977 $ 6,544,345 $ 5, 507,207 $ 1,037,138 $ 361,951 2.87 $ 506,183 2.05
1978 8,057,633 6,532,582 1,525,051 362,505 4.21 501,248 3.04
1979 8,862,537 6,210,206 2,652,331 354,559 7.48 487,673 5.44
1980 10,324,011 6,854, 767 3,469,244 933,090 3.72 990, 705 3.50
1981 11,917,202 7,974,852 3,942,350 812,578 4.85 990,298 3. 98
1.982 16,549,721 9,456,675 7,093,046 1,492,660 4.75 2,410,048 2.94
1983 23,611,548 15,505,972 8,105,576 2,288,214 3.54 3,787,641 2.14
1984 26,277,830 16,265,010 10,012,820 4,066,427 2.46 5,688, 176 1. 76
1985 31,867,897 21,673,543 10,194,354 (1) 3,582,202 2.85 5,172,546 1.97
1986 32,480,725 23,958, 157 8,522,568 3,476,179 2.45 5, 143,007 1.66
( 1) This amount includes an estimate of unbilled revenue for utility service.
Prior years' amounts were not restated since the change in policy did not
result in a material change.
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CITY OF COLLEGE STATION, TEXAS
TOTAL BANK DEPOSITS
LAST TEN FISCAL YEARS
Fiscal
Year Amount
1977 $ 66,022,000
1978 81,777,000
1979 88,045,000
1980 131,596,000
1981 143,578,000
1982 174,990,000
1983 175,848,000
1984 190, 147,000
1985 200,588,000
1986 199,102,000
SOURCE: Call Reports June 30 for all College Station Banks
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CITY OF COLLEGE STATION, TEXAS
CONSTRUCTION PERMITS
LAST TEN YEARS
Residential Commercial
Construction Construction Total
Number Number Number
Year of Permits Value of Permits Value of Permits Value
1976 239 $18,095,062 221 $ 3,511,939 650 $ 21,607,001
1977 223 22,527,190 223 5,237,202 646 27,764,392
1978 287 8,899,612 240 10,250,643 527 19,150,225
1979 267 11,606,261 252 6,212,298 519 17,818,559
1980 359 25, 707,945 238 9,697,550 597 35,405,495
1981•
603 50,667,095 417 3,114,838 1,020 80, 781,933
1982 663 64,567,551 398 40,177,931 1,061 104, 745,482
1983 424 27,272,747 314 32,116,284 738 59,389,031
1984 134 23,500,892 467 45,546,079 601 69,046,971
1985 194 9,587,839 323 15,779,281 517 25,367, 120
SOURCE: City of College Station Building Department
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CITY OF COLLEGE STATION, TEXAS
PRINCIPAL TAXPAYERS
JUNE 30, 1986
Percent of
1985 Total Assessed
Taxpayer Type of Business Assessed Valuation Valuation
General Telephone Company Utility $ 28,117,263 2.57%
CBL Associates, Inc. Retail Mall 18,133,550 1.65
Westinghouse Electric Corp. Manufacturing 16,019,580 1.46
Texas Instruments Manufacturing 15,086, 600 1.38
Joe Ferrari Hotel 10,633, 770 .97
ARC/AMS, Inc. Data Processing Services 9,306,480 .85
Continental Real Estate Apartment 8,430,921 .77
Sears, Roebuck & Co. Retail 8,083,450 .74
Western Gulf Savings & Loan Retail Center 7,830,062 .71
Plantation Investments Apartment 7,573,738 .69
$129,215,414 11.79%
SOURCE: Brazos County Appraisal District
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CITY OF COLLEGE STATION, TEXAS
MISCELLANEOUS STATISTICAL DATA
JUNE 30, 1986
Date incorporated October 1938
Date first charter adopted October 1938
Date present charter adopted August 1983
Form of government Council-Manager
Area in square miles Year Sq. Mi.
1938 1.5
1948 4.2
1958 7.3
1968 17.3
1978 22.6
1982 23.8
1984 26.7
Miles of streets Paved 157.0 Miles
Unpaved 2.5 Miles
Miles of sidewalks 28.8 Miles
Miles of sanitary sewer 191.0 Miles
Fire Protection:
Number of stations 2
Number of full-time employees 82
Police Protection:
Number of employees (uniformed) 64
Number of employees (plain clothes, clerical) 13
Number of patrol units 15
One jail facility with a capacity of 20
Recreation:
Number of playgrounds 16
Number of basketball courts 13
Number of swimming pools 3
Number of soccer fields 17
Number of softball/baseball fields 13
Number of tennis courts 13
Number of picnic shelters 8
Number of gyms 1
(Continued)
• - 119 -
CITY OF COLLEGE STATION, TEXAS
MISCELLANEOUS STATISTICAL DATA (Continued)
JUNE 30, 1986
Parks:
Facility Acres Facility Acres
Anderson Park 8.94 Longmire Park 4.16
Bee Creek Park 43.50 Merry Oaks 4.60
Brentwood Park 7.69 Oaks Park 7.50
Brison Park 9.20 Parkway 1.90
Brother's Pond 16.12 Raintree 13.00
College Station Central Park 47.22 Richard Carter Park 7.40
Eastgate 1.00 Sandstone 13.21
Fairview 1.80 Southwood Complex 44.65
Gabbard Park 10.67 Thomas Park 16.10
Georgia K. Fitch 11.30 University Park Site 10.02
Lemon Tree Park 15.50 Wayne Smith Park 2.00
Lincoln Center 8.00 Woodcreek Park Site 6.65
Lion's Park 1.50 Woodway Park Site 2.00
TOTAL ACREAGE 315.63
Utility Fund:
Electric users 16,528
Water users 14,327
Average electrical consumption: 26,249,956 KWH/Mo. during 1985-86
Average water consumption: 185,822 MGW/Mo. during 1985-86
Number of Employees
Electric 43
Water 32
Sewer 34
Water Capacity:
Number of wells 4
Combined capacity of wells 12,000,000 GAL/day
Number of ground storage tanks 2, Total capacity 5,000,000 GALS
Number of elevated storage tanks 2, Total capacity 3,000,000 GALS
Miles of water lines 180.0 miles
Electric Capacity:
Maximum capacity 120 megawatts
Number of switching stations 1
Number of substations 2
Miles of distribution lines 174.2
(Continued)
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CITY OF COLLEGE STATION, TEXAS
MISCELLANEOUS STATISTICAL DATA (Continued)
JUNE 30, 1986
Sanitation fund:
Number of users 17,009
Landfill size 118 acres
Methodology Curbside pickup using plastic bags
Education:
Attendance centers 7
Number of classrooms 290
Number of teachers 299
Number of students 5,082
Elections:
Number of Registered voters:
Last general election 27,414
Last municipal election 16,289
Number of votes cast in:
Last general election 1,694
Last municipal election 3,001
Percentage of registered voters voting in:
Last general election 6%
Last municipal election 18%
Population:
Census count 1986 53,200*
1980 37,296
1970 17,676
1960 11,396
1950 7,925
* 1986 Estimate per Texas Highway Department and City of College Station Planning
Department.
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