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City of College ttion,Texas
1101 Texas Ave}
C.) College Station,Texas 77842
CITY OF COLLEGE STATION, TEXAS
POPULAR ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
TABLE OF CONTENTS:
A Message from the Interim City Manager 1
About this Report 2
Organization Chart 4
General Fund Revenues 6
General Fund Expenditures 8
General Fund Balance 11
Enterprise Funds 12
Government-wide Statement of Net Assets 13
Long-Term Debt 14
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Anwevement Bud Jai,
Certificate of Distinction
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Finance Department Awards for 2012 -'I In Pt mot kor r m erwl
Page 1
CITY OF COLLEGE STATION, TEXAS
POPULAR ANNUAL FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2012
A MESSAGE FROM THE INTERIM CITY
MANAGER
"'i11K IllllllllllllllllllllllllllllllllllllllllllIlllllllllllllllllllllllllllii;IIIIIIIIIIIIIIIIIII00;. ELECTED OFFICIALS
pleasedI presentSeptember 30, 2012
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ended
September 30, 2012.
t^I a1�y�1y iNancy Berry— May�rlllllllll II
This report is an }
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This report provides a summary of the
City's revenue, spending and financial
condition. It also includes statistical Blanche Brick Jess Fields
information for the City, as well as ° ,I°''; "" ''I'"'"'I"
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H. Frank Simpson Julie Schultz Dave Ruesink
Interim City Manager
Page 2
POPULAR ANNUAL FINANCIAL REPORT '� `:x :L."''
ABOUT THIS REPORT
This Popular Annual Financial Report(PAFR) has been prepared
to inform citizens about the City of College Station and its IMPORTANT PHONE NUMBERS
operations, services and programs, as well as its financial POLICE DEPARTMENT(NON-EMERGENCY)
condition for the fiscal year ending September 30, 2012. It is (979) 764-3600
suitable for readers who prefer to review operational and financial FIRE DEPARTMENT INON EMERGENCYI
information in summary form and does not substitute for the
City's Comprehensive Annual Financial Report (CAFR). This (979)764-3705
publication is derived from information provided in the CAFR PUBLIC WORKS
which is based on generally accepted accounting principles (979) 764-3690
(GAAP). This report is presented in GAAP format and is not CSU Hotline,(outages1
inclusive of all funds. The City's financial statements have been 855-825-4278
audited by Ingram, Wallis & Co., P.C., an independent firm of
certified public accountants. The auditor's report concluded that UTILITY CUSTOMER SERVICES(billing).
the financial statements present fairly, in all material respects, the (979) 764-3535
financial condition of the City. A copy of the CAFR is published PARKS&RECREATION
online at: cstx.aov/cafr (979) 764-3486
ABOUT THE CITY OF COLLEGE STATION CITY MANAGER'S OFFICE
(979)764-3509
The City of College Station, incorporated in 1938, is located in CITY SECRETARY'S OFFICE
Brazos County in East Central Texas, approximately 140 miles (979)764-3500
north of the Gulf of Mexico, approximately 90 miles northwest of CODE ENFORCEMENT
Houston, approximately 165 miles south of Dallas and (979)764-6363
approximately 100 miles east of Austin, in an area referred to as
the Brazos Valley. The City currently has a land area of 50.8 FISCAL DEPARTMENT
square miles and a current estimated population of 97,462 as of (979)764-3555
September2012. HUMAN RESOURCES
(979)764-3517
College Station is a home-rule city operating under the Council-
Manager form of government. The City Council is composed of a LIBRARY
mayor and six council members, elected at large,who enact local (979)764-3416
laws, determine policies and adopt the annual budget. The City MUNICIPAL COURT
Manager is appointed by the City Council and is responsible for (979) 764-3683
the daily management of the City. RECYCLING SERVICES
Mission Statement (979)764-6229
ON BEHALF OF THE CITIZENS OF COLLEGE STATION,
HOME OF TEXAS A&M UNIVERSITY, WE WILL CONTINUE TO
PROMOTE AND ADVANCE THE COMMUNITY'S QUALITY OF
LIFE.
Community Vision
College Station, the proud home of Texas A&M University and the heart of the Brazos Valley, will be a
vibrant, progressive, knowledge-based community which promotes the highest quality of life by:
• Ensuring safe,tranquil, clean and healthy neighborhoods with enduring character;
• Increasing and maintaining the mobility of College Station citizens through a well-planned and
constructed inter-modal transportation system;
• Expecting sensitive development and management of the built and natural environment;
• Supporting well-planned, quality and sustainable growth;
• Valuing and protecting our cultural and historical community resources;
Page 3
POPULAR ANNUAL FINANCIAL REPORT
• Developing and maintaining quality, cost-effective community facilities,
infrastructure and services which ensure our city is cohesive and well
connected; and
• Proactively creating and maintaining economic and educational
opportunities for all citizens
College Station will remain among the friendliest and most responsive of DEMOGRAPHIC AND ECONOMIC
communities and a demonstrated partner in maintaining and enhancing all STATISTICS
that is good and celebrated in the Brazos Valley. It will forever be a place
where Texans and the world come to learn. POPULATION STATISTICS
Population-estimate 97,462
Core Values
% Male 51.9% (1)
To promote: % Female 48.1% (1)
• The health, safety, and general well being of the community
• Excellence in customer service Median household
• Fiscal responsibility income $32,297 (1)
• Involvement and participation of the citizenry
• Collaboration and cooperation Median Age 22.6 (1)
• Regionalism: active member of the Brazos Valley community and
beyond CSISD enrollment 10,613 (2)
• Activities that promote municipal empowerment
Organizational Values: POPULATION FOR
• Respect everyone LAST TEN YEARS
• Deliver excellent service 2002 75,752
2003 78,309
• Risk,create, innovate 2004 80,214
• Be one city, one team 2005 81,930
• Be personally responsible
• Do the right thing-act with integrity and honesty 2006 84,116
• Have fun 2007 86,982
2008 90,897
Using the community vision, mission statement and values as a spring 2009 93,450
board, the College Station City Council in 2012 set the strategic direction for 2010 94,642
the city government through development of six goals: 2011 96,603
I. Financially Sustainable City UNEMPLOYMENT
II. Core Services and Infrastructure City 5.4% (3)
III. Neighborhood Integrity
IV. Diverse Growing Economy County- Brazos 5.3% (3)
V. Improving Mobility
VI. Sustainable City State 6.8% (3)
REFERENCES:
Economic Factors (1) U.S.Census Bureau
(2) College Station ISD
Economic conditions have been a bit more positive than they have been in (3) Texas Workforce Commission
several years. Sales tax revenues have seen increased, as well. Growth has
been seen in the northern part of the City with all of the activity planned in
the University Drive/Northgate area, as well as the anticipated activity in the
bio-corridor area. Growth also continues in the southern part of the City with
the progress of new and expanded medical facilities, and continued retail development in the Tower Point area. However,
there is still a great deal of uncertainty in the economy. Decisions on important issues such as the future renovation of Kyle
Field at Texas A&M University could have significant impacts on the local economy.
One of College Station's greatest assets is being home of Texas A&M University(TAMU). TAMU is located on a 5,200-acre
campus and has a significant economic impact on the City, contributing more than a billion dollars annually to the local
economy. TAMU consistently ranks among the top 50 universities in the United States. Each year, TAMU's approximately
Page 4
POPULAR ANNUAL FINANCIAL REPORT
2,500 faculty members conduct an estimated $700 million worth of research and development. Student enrollment at TAMU
was 50,227 as of September 2012. TAMU employs more than 20,000 full-time and part-time staff. The impact of budget
reductions from the State of Texas continues to be monitored to determine how they may impact the local economy and
the City of College Station.
IT ' - TI
Citizens of
College Station
Mayor and
Council
.....................................................................................................................................................................................................................................................................................................................................................................................................................
City City City Municipal Internal Appointed
Attorney Secretary Manager Judge Auditor Boards&
Commissions
...............................................................................................................................................................................................................................................................................................................................................................................................................................................
Executive
Director, Public
Deputy Communications Deputy Executive Director,
Business City Manager City Manager Development
Services Services
Fiscal Information Fire/EOC Planning&
Public ............
Services Technology Works Development
Police
Parks and Recreation Water Community
Accounting& Services Development
Treasury
Operations Human Electric
Resources Utility Engineering
Budget& Economic
Financial Intergovernmental Development Code
Reporting
Relations Enforcement
Legislative
TAMU, Affairs Neighborhood
..............
Purchasing County, Services
Bryan, Northgate
Utility Customer Svc. CSISD District
Municipal Court Strategic
Planning
Page 5
POPULAR ANNUAL FINANCIAL REPORT
WHAT YOUR CITY GOVERNMENT DOES
City government must ensure that adequate services are being provided to residents and businesses. A large portion of the
City's budget provides for police and fire protection, as well as public works projects such as resurfacing streets, maintaining
roads and providing utility services(electric,water, sewer and sanitation).
The accounts of the City are organized by fund, each of which operates separately and independently of one another. The
operations of each fund are accounted for with a separate set of self-balancing accounts that are comprised of assets,
liabilities,fund balance, revenues and expenditures.
Governmental funds are generally used to account for tax-supported activities. In this document, General, Economic
Development, Unclaimed Property, Efficiency Time Payment, Chimney Hill, and Business Park funds are considered
General Funds. Enterprise funds are used to report activities for which a fee is charged to external users for goods and
services. Internal Service funds may be used to report activities that provide goods or services to other funds, or
departments of the City, on a cost-reimbursement basis.
Major funds are any governmental fund that has revenues, expenditures, assets and/or liabilities that constitute more than
10% of the revenues, expenditures, assets or liabilities of the total governmental funds budget. Additionally, the fund must
be 5% of the total revenues, expenditures, assets and/or liabilities for the combined governmental funds and enterprise
funds budget. Any fund the government feels is of considerable importance to financial statement readers may also be
designated as a major fund. Additional details for major funds can be found in the City's CAFR.
This PAFR is presented in GAAP format and is not inclusive of all funds listed below, however all
funds are included in the City's CAFR.
City of College Station Fund Structure
All Funds
Governmental Funds Enterprise Funds
General Fund Special Revenue Funds
Debt Service Fund b H Hotel I ax Fund I Electric Fund II _ Capital Projects Funds
- Community DevelopmentWatWaterFund
J
I Economic Development Fund if ElectricWolf Pen Creek 'ekTlF Fund
... . T" —I ....---I
I Efficiency Time Payment Fee li— — Wastewater Fund Water
—i Court[ethnology Fee Fund III
I Chimney Hill Fund - Court Security Fee Fund j) —{ Saniation Fund II 4 Wastewater M„i
—I Juvenile Case Manager Fee Fund(; r''J 4rtJtgt to Parking Fund
Capital Projects Funds —
Police Seizure Fund II
Streets,Traffic,Sidewalks, L Parkland Dedication Fund I,, Internal Service Funds
and Trails(Major Fund
Memorial Cemetery
Parks&Recreation Projects — — Perpetual Fund Insuranee Funds
I
.1 Equipment
ntmtg
Facilities&Technology I— - TXP Aecual Fund {Utility Customer Servicee Fund
—{ Memorial Cemetery Fund Ip -I Fleet Maintenance Fund
—{ Drainage Fund I
—I Recreation Fund I
Page 6
POPULAR ANNUAL FINANCIAL REPORT ',;,,,,!11,',',“): .."''
WHERE GENERAL FUND MONEY COMES FROM
The City must raise funds to pay for the services it provides to citizens and businesses. Revenues are
the source of funds and are raised through taxes, licenses and permits, charges for services, and
transfers from utility funds in lieu of franchise fees.
It is important to analyze the City's General Fund when assessing the financial results of the City. The
General Fund is the City's primary operating fund and supports the day-to-day operations of the City.
l�i'k'OP R1tY 1A 'S�f'AA'1IiS1rIC
' ' " " I+ ili1 piiiiiiiiiiiiiii I 'titititititi titititititi I�IIIIIIIIIIIIIIIIIIIIIIIIIII
1��IIMI�I�AAIL��a�lar��ty'�AXPAAYi�iRS � 1������� iiiiiiiiiiiiiiiiiiiiiiii��� ,�
Property taxes $13,477,878 $12,365,096
Wpe of 2l12 ASses8d1'', Sales taxes 21,498,319 20,292,871
AAI� Y1Rtaa , „ �Ialluiatbmrn Mixed drink and franchise 2,551,014 2,578,554
iPCNSfi Qk Mlllll
dllpd'°' tatiidm $ � Licenses and permits 1,496,424 1,054,986
I�IC 1te# iill MIIIII
Co!Iege 5totilp1tC.Hospit01 t Ill dlfi all yr j; }' Intergovernmental/grants 520,948 589,326
S;HIl 'rh Ca1lll0M'aY#lHldwis ti ApAiit nemts 40,$2„ ;6'7Q, Charges for services 2,296,105 2,539,881
2818IIiC , ILP A ,irtrmems 41, t� Fines,forfeits&penalties 3,636,209 3,823,406
Wallrm4rt eall it$ta#q Investment Income 88,684 92,017
8mlSirlre , trtifs# Fte,t�lll Jvlia,,llll py t S AQ" Other 994,693 698,862
wmfyllea,dl4 tis P pn# A fF# ititS 40, t� Utility/other transfers 11,209,504 12,713,810
g pairtner1t 39 07,, 2tf;, , ); 'i
�ffe�sl fr�d m>~II�wI�1eILN�e t � GbYi A ,��r � m i I Ii
Ilirm Sg74im#Mlar!w110'. e 110,;,mi# Hou impj ,� $p' Q7Q
UW' ii m b rg, k ra& g
t v�idlAllJosser'! HduiSlmg $,iQ3OBO'''
thl ils 7-,A1l%ref#hle 01ty';''s `11a1x0ibll Ass Ssed1 Vallue
'puree:8razas Cauirtt raiisall
44,31Z 97
General Fund Revenues by Source
Cif' " °COL $ q 'IIc NI
muuuulllliiiiiuuuuuuullllliiii
1.72% UIaAII %!!!!!!!!!!!!!fi
200 Q,A1 /iiii:
777t 0! 0.15% ,���iiiiiiilllllli/o��/////�
Initmoollooloomo,
0 ����II�U1111111Viuuuuuuuuuuuuuu!�upplggg1j°nna���,,m��
0 11111
�ddd�ii nptl
3.97/° i
" phNlou
0.90% 2.59/o a�yppp9p111��°0 y
2t0 ° @lilllia
00 uu„uuuu'iil�� �Iu
4.42%
21 0' 040 " tut Property taxes 23.33% 111111111 Sales taxes 37.21%
20
2022
0 „ IN Mixed drink&franchise 4.42% 111111111 Licenses and permits 2.59%
F� Is p r 00''O tir S S CI v, ill UP itiit i- 11111111111Intergovernmental/grants 0.90% 111111111 Charges for services 3.97%
1111111 Fines,forfeits&penalties 6.29% IIIIIIII Investment Income 0.15%
Other 1.72% IIIIIIII Utility transfers 19.40%
Page 7
POPULAR ANNUAL FINANCIAL REPORT "'' 'x : "''len
Total revenues of the General Fund increased$1,020,969 or 1.8%over the prior year.
The following revenue sources are used to help pay for police, fire protection, streets and many other
services:
• Property tax—An ad valorem levy on the value of property the owner is required to pay. The ad
valorem tax rate for 2012 is $0.437995/$100 valuation. Of this, $0.236459 is designated for
operations and maintenance, and $0.201536 is allocated to debt service.
• Sales tax—City's portion (1.5%)of the state imposed tax on all retail sales, leases and rentals of
most goods, as well as taxable services. The current sales tax rate is 8.25%, of which 6.25% is
the state rate, 1.5% is the city rate, and 0.50% county. Sales tax revenues are 37.21% of
General Fund revenues.
• Mixed drink and franchise tax- City's portion of the state imposed tax on the sale, preparation
or service of mixed beverages. Franchise fees represent a percent of revenue paid for the use of
the City's right-of-way to deliver phone, cable and natural gas.
• Licenses and permits—fees collected primarily for single and multi-family construction.
• Charaes for services - fees paid by individuals or businesses that purchase, use or directly
benefit from the goods and services provided by the City, including Development Services,
Police, Fire and Municipal Court.
• Fines. forfeits and penalties - ticket and court fines from Municipal Court generated primarily
through traffic citations.
• Investment income—earnings on the invested cash balances.
• Other — includes such items as rents and royalties, various donations, collection service fees,
sale of abandoned property, sale of fixed assets, etc.
• Utility/other transfers—primarily from utility funds in lieu of franchise fees.
Sales tax revenue came in higher than anticipated in fiscal year 2012. The following chart illustrates
sales tax collection for fiscal year 2012 compared to previous year's collections and budget:
FY 2012 Sales Tax Cumulative Comparison
$23,000,000 -
$21,000,000 •
II
$19,000,000 • °III I)
II
$17,000,000 II 011
$15,000,000 Ill
13 000 000III
I II
11 000 000
I II -.Il. 1
$9,000,000 • "i oil 111
$7,000,000 II
$5,000,000I'111111
L
1111
$3,000,000 •
IIIIIIIIIIIIM 1
$1,000,000 • , • , •
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep
I111111Last Year iiirFY12 Budget ■FY12 Actual I
Page 8
POPULAR ANNUAL FINANCIAL REPORT "1 ."'
WHERE GENERAL FUND MONEY GOES
The funds the City collects from all sources must be spent efficiently to provide services to citizens
and businesses. General Fund finances the day-to-day operations of the City. General fund
expenditures are categorized by the type of service provided. The General Fund accounts for all
activities typically considered governmental functions of the City. These include Public Safety, Public
Works, Parks and Recreation, as well as Planning and Development Services. Also included are the
primary support services for these areas such as Fiscal Services and Information Technology.
During the years ended September 30, 2012 and 2011,the City expended funds as shown below:
oi dIIIIIIIIIIIIIIIIIIIIII1 1111
II �41�Ifili�ll�lll II �IVIm�'�kld m...N1 u Ii111111111111111111111111111111111
Police 15,465,837 14,890,520
Fire 12,578,396 11,444,702
Public works 6,672,609 7,250,686
Parks&recreation 4,329,869 5,021,642
Planning&development services 3,523,742 3,298,725
Information technology 3,844,107 3,901,721
Fiscal services 2,871,677 2,997,993
General government 4,189,987 5,021,221
Library 1,072,551 1,061,581
Other 1,121,343 1,282,842
70uu�ll�ll ',',
Budget reductions due primarily to restructuring and process improvements led to a decrease in
expenditures in 2012.
The graph below illustrates General Fund(s)expenditures by function.
.........................................................................................................................................................................................................................................................................................................................................................................
General Fund
Expenditures by Function
Library O her
General govt.,
;mum
Fiscal svc.
P&
Parks& 4100 Il������lllllllluum��u'
„�uu\llpllll����
Pu1ll ''",,
.,111uu��
I Police 27.78% 11111111IFire 22.59%
N Public works 11.99% 11111111IParks&recreation 7.78%
IIIIIIIIIII Planning&dev. svc. 6.33% Om Information technology 6.91%
IIIIIII Fiscal services 5.16% IIIIIIII General government 7.53%
Library 1.93% IIIIIIII Other 2.01%
Page 9
POPULAR ANNUAL FINANCIAL REPORT
.....................................................................................................................................................................................................................................................................................................
Police - 27.78% of governmental expenditures. The
Police department provides a number of services that Calls for Service
help keep the community safe. Services provided 100,000
include: 1) police patrol with certified police officers 80,000 75,109
77,230 83,051 82,266
who are assigned to specific areas of the city and who 63,987
are equipped with police vehicles and all necessary 60,000
equipment; 2) criminal investigation of reported
crimes; 3) animal control; 4) communications and 40,000
emergency medical dispatch support for police, fire
and EMS; 5) short-term jail/detention facilities that 20,000
reduce the processing time of arrests; and 6) a
0
recruiting and training division that serves as a support
and training function for the Department. 2008 2009 2010 2011 2012
.....................................................................................................................................................................................................................................................................................................
The above graph illustrates calls for service,which is
defined as any event or situation reported by a citizen
that requires a response from the Police Department.
Fire - 22.59% of governmental expenditures. The basic services provided by the Fire Department
include: 1) fire response; 2) emergency medical response; 3) fire prevention services, including
commercial fire safety inspections and fire prevention training at local schools and various functions;
and 4) hazardous material response.
........................................................................................................................................................................................................................................................................................................................
Incidents Dispatched
8,000 EMS IIIIII FIRE
6,000 5,367
5,646 6,090 6,039
4,718
4,000
1,992 2,008 2,301 1,813 2,175
2,000
0 ..
2008 2009 2010 2011 2012
Public Works- 11.99%of governmental expenditures. The Public Works Department consists of the following
divisions: Capital Projects Management, Facilities Maintenance, Streets Maintenance,Traffic Signals,Traffic
Signs, Irrigation Maintenance and Administration. The Public Works Administration Division is responsible for the daily
administrative functions of these divisions and responsible for refuse collection as well as fleet and drainage
maintenance which are contained in other funds.
.......................................................................................................................................................................................................................................................................................................................................................................
Streets Maintenance Division:
Number of Asphalt Failure Repairs (square feet)
1,200,000
969,806
1,000,000
770,849
800,000 683,884
600,000 500,000 489,008
400,000
200,000
11111
2008 2009 2010 2011 2012
Page 10
POPULAR ANNUAL FINANCIAL REPORT
Parks&Recreation—7.78%of governmental expenditures.The Parks and Recreation Department
is responsible for College Station park facilities and recreational programs. The revenues and
expenditures for the City's recreation programs are accounted for in the Recreation Fund and
subsidized by the General Fund.
Parks&Recreation Facilities
Parks play units 57 Community centers 3
Softball/baseball fields 36 Pools 3
Soccer fields 30 Libraries 1
Jogging/walking trails 34
Planning & Development services— 6.33% of governmental expenditures. Planning and Development Services
is responsible for services including land use, development, engineering, and building regulations, comprehensive
planning, neighborhood services, floodplain management, code enforcement, community development and
Northgate Parking operations.
201
(Permits processed 6,647 5,819 5,972 6,026 5,600
(Building inspections processed 13,814 12,938 12,379 11,583 12,100
'Community enhancementcases 11,885 11,622 11,408 8,632 8,900
Information Technology— 6.91% of governmental expenditures. Information Technology (IT) implements and
maintains the technology and computer based information systems used by all City Departments. The IT
department includes IT Administration, Management Information Services (MIS), Geographic Information Services
(GIS), E-Government, Mail and Communication Services.
Fiscal services—5.16% of governmental expenditures. Fiscal Services provides fiscal administration, accounting,
treasury, purchasing, budgeting and financial reporting services to the City. This department also oversees the
operations of the Municipal Court and Utility Customer Service.
..............................................................................................................................................................................................................................................................................
Library Circulation
700 (000s)
600 574
Library — 1.93% of governmental expenditures. The
Larry J. Ringer Library facility is overseen by the City's 500 372 424 406 390
Parks and Recreation Department. This facility is 400
operated in collaboration with City of Bryan, which 300
provides staffing for the College Station facility. 200
100
0
2008 2009 2010 2011 2012
..............................................................................................................................................................................................................................................................................
Other—2.01% of governmental expenditures. Other expenditures include all other expenditures that
do not fit in any of the expenditure categories listed above, such as funding for the arts, research, and
economic development.
Page 11
POPULAR ANNUAL FINANCIAL REPORT 111', ".x : ..1111,"
GENERAL FUND UNASSIGNED FUND BALANCE
Fund balance is an accumulation of revenues minus expenditures. It represents the net position of a
governmental fund. Unassigned fund balance represents funds that are not restricted and are available to
the City for any of its purposes.
Fiscal and Budgetary Policy requires the unobligated (unassigned)fund balance in the General Fund should
be at least 15%of the annual budgeted General Fund expenditures. This percentage is the equivalent of 55
days expenditures.
Below is a comparison of the fund balance as a percentage of the expenditure budget for 2009-2012:
µ�, IIIIII�IIIIIIIIIIIIIIIIIIIIIIIII II lilllllllliilllllll; 111:11ffillllllllllliplliiipllillllg
III I IIRIIIIIIIIIIII I i�I II IIA II�ItI !!!!!!!9 - IIII IIIIIIIIIIIIIIIIIIIIIIIIRRR111
2009 8,102,443 54,491,371 15%
2010 11,101,327 60,264,060 18%
2011 12,871,125 59,600,236 22%
2012 15,186,915 58,613,897 26%
Key factors in the increase of unassigned fund balance for fiscal year 2012 are: (1)budget reductions due primarily to
restructuring and process improvement, and (2)sales tax revenues higher than anticipated.
1000000
11,
n�Itlli�nllw,tluP In
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u I uN'rP'i R'mM;'e'r�II w„NIv v"I�d.���I�IIII0 V IvVI"M�VV!IW'w,',I��!lWutlp�yV��lM"IIimuCI vr Iw. n�IpN
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,1,111.11111g011,1111
1,0,11), I n p P � ,I I � ry
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, ,
'14,t , 4, 1 I 4,40141111111110.
11 I I y4
N iIU1M Iy1Il I °C '1' yIN M .1 it'lI Ii 1.0111110 I
Page 12
POPULAR ANNUAL FINANCIAL REPORT
1................................................................................................................................................................................................................................................................................................................................................................................................................................................1
""....... ...... ...... ...... ............ ...... .....:............................ ..... .....
........ .... .... .... ........ .... „...„... „... „... „...„... „... „... „
...""....""...."".....""....""....""...."" ...."".....". .....". .....". ............... ....... ....... ....... .....,..... ....... ....,.................................. .........
........ .... .... „... .......... ..... ........ .... .... ........ .... .... „...
'''''''''' "'" "... ..... .......... ...... .......... ..... ..... .......... ...... ........... ,,
1..,,„,,,,,,„"..„..... ........ ...... ...... ............ ...... .....:............................... ...... ............ ......
ENTERPRISE FUNDS
EJeli """::::'''''''''''''''"::::::::.:.:.:::::::.:.:.:.:.:.,::::::::::::::.:.:................................. ..............„.................::
NultoiON:o.'..c.) 91Z3 Enterprise funds are used to account for those
HH5H.R..e.s.i100:triltioll ii66....or(;ilets:///,....................""" ................"--......................................... ......................„.................... . .......;;;;;; 900,,,,,r.:.::
H555:::............:.:.:.:::::::::.........„,.::::.::....:::.::..............y......... ,,,,...,.....,.....1..........."......................................5............."............................ .......;;;;;;;, , ..:,.......:. .....::: ,............,, operations that are financed and operated in a
HH5H0'.:!4S,11(tirOlOr':.ts0rY1100"11.00'.:.:90.1t9I1er$:':..... 5..............1..................................:;;;;;; ,g,...............................................11;408:'::::::::.::::,"".
5:5:5H :..................... .. ...........................'..;.,.. ...,A,...,,%.,..:,%: ::::.............-"..............:::).............. ..........::.::."::........ manner similar to private business. The City uses
H5 :..Ay(iit01,g0.'...,fillOtiltliiitS4,.01,:i13§ 14.11PtilOirt.,:(1<WIH4/....f::::........."""".............*505:;20;(3,5($( .. .,::::::,
enterprise funds to account for the operations of the
H5H''A)/c1;11,!IlulliTinibiStoff10.60604(0,$,..j00er.00.ilst.oriler00000.0.0..0.00000000":"..........00000,:000000000000.0:000„000.0.000000.0.00.0.0000,0000000000°0000;116H....." .,,
activities..:).:).............:::::::.......... ,..........'... .. ,..............:::.........:::::::::......5..........:::::;;;::::::,, ,..... ,,.........:........ :::.. „..................' electric, water,wastewater, sanitation and parking
Water
...................::::::::::::::.......,..:.:::.::.:::::;,,,,,,....:: Wastewater funds are considered to be major funds.
HHHNION/Nt..g.;011\410e.8::.0t5fitiliPllei0eil::::::::...,.,...::..................."
'''"''''':':::::::::': :'.5':':'..:.::..:..:..:.......,.,.,.,..,...$',Cj)8,:...„.,,,,,,,,,.,.,.,.„..
. 5t. :.."...:::....„................,.............. .....: ,.....,,,............... "; „,,,,,,,,,,,„,,,„ ,.....,,.....,„.... ,',.., ,....................................%:.:::.::............,.......::::.:.:).:.::::::.:.:.:.:.:.:' The revenue sources include charges for services
HH5HHANteitr,..096:.'tirrilc$1.111tbilly':OPFlistirolofioPi'itmovx.)::::::::$:.:...:.:.::.. ..„„„„,„,................... ....„........a570.11:.:.":::......."'
HH5::.'.'..".'....... meters...—..........- .............. ........... . .............:. ..,;....................:.:%,.."''':5..........."............................................:,%:,,,,......." along with grants and developer contributions.
Water
172
:.,.ywill'.1.rol eor:00,001 ig
Sewer enterprise funds in fiscal year 2012:
. .. ... ... .. ...........,.
HHHHNIU..,!!(1111115,or:.4',;yircoriirtietti10.1) ,..."'"""::::........:::::::,:,:,:,:,:,:,.,,,,,,,.,.,.,:::,,,.,.........................,,,,,,,,,,,,,,.,. .,„,„:„:,:,:,,,,.,......„,„„:„...,, ,.........,,,,,,:,:,:,,,,,,,,,,................5,490,1
HHH:AV01010,1'i8i:c116,111'y'$...eiW,001.0::.:.11treitittril'elilt.::...,:.:.:.........\\\,...... ...:.:.:.:...:.:.:.:.:.:.:.:.:.:.:.:........:.:.:.:..,:.:.:.:.:.:.: ::,:,:,:,:,:,:;;;;;;;;,-.'.'.'.'::,.....0:0483".:...::::::::::.„
H55H('tf,I6i(,Oi'rlidls,'000'O,,i0fL,9)gtllIleo';),„000000000g//.000000,0000000:.....„„000„000000000000 :::::000;,000000'000000"0.00.„„„„„000000000000„:::,...............::000:000000000000000000::::........"" .....,,,,......„„ Business-type Revenue
555 .:NlOw,''.. .'.,g),tvilc'o ':':':,'e;:c,'i'irrii,iOk)ted1",:,:,:,:,:,:,:;;;;;;;;'''''''.'.'.'.':,,,,,,,............... ::::...............:::::::0"'.: :"'......''""..........;;;;;;:,;:,;:,;:'''.':.:.:.:.:':31(3, ......
''' ' ' "' ,,.,.......,,,.,:::...„,... . $141,330,158
Aygrriluitil)et...of .10p.plagle§..pef.....cittstpot(4t;;;;;;.4,,,,,,, .......................................0.0 2400,,,,........,,,,.
s.gili0liliAtiltiiii:000000''"::::":0000...00000"""'''''''':::::::-"'''''''''' ..."""---°°°'"'''''''''''''°'°°°°°°°°°°°°°°°''''''''''''°°°°°°°"°°°°°°°°°'°'°'°'::: ":::5::::::::""""'"11"-°001::::1°'::5::::::::'°'°t04::::::::'"" "'°' Developer Other
Contributions 0.2%
1111111111111111111115111N1LObbtOtt,11$0.11t,' 141
(prIII. ,i".'..5.............::::...::::::::::::::::: ::: :::::::...5..........:::::...:::::::: :::::::::::::::y.y.y::.c .,_....,,:::.............:::::.
IkR1 1lidi160ii8t 1 66§:cii6d1d 52....:g......:.:.:.9...:.JaI
i$ideltioltorts rectfd 1424
C( mtorti01100st0110tet 34;608
Park
.00011001 .lit,,,1111,11,1111,1111,111,1D,1,i1,In I l'1lIl'li
lio0l0io111l11'11110.0000,1011111110111111,111111111111111111111111111111111111111011111111.11110111j11„1'111!l'i,ll0ill0i0i0il0i'005ll,11111101111,1,,1111111i0i1i,:;:!';':,,:„:',0:',1i:l10,F.„l0,144'1:,:i0.l000l,0!,1 110111011111011,1, 1,1111,11,111 1 ' 111110111 1i11111 111'1.'1 [1 IItiI I,,,, II11I,,1
I11.1,11110111 11111....
11111h0.,
,1011011111101111111111111110000011 0000001110 011 11101111 1, 110 1
1 1 IIIIIIIIIIIIIIIIII100,
00110,1000,00000000000000-00000011100,0„, 0010 0 L 00 1 11 111 001
I 1111111110000000000000,0.
-1' 111":00000000000000111?
0000000 01 001„,,, 01,1101111'11111111111111111111111111111'•11111111111111111111010,000000 h01111111 11 10011
1 1 100000000000100000.
000000010111 11 01 , 11111 1111 1111 111111111
H1HHAc01.0.:,"e..c.p11:troct..c.14.1$,,torft6r$.......,.....00.0.000.0.00:00000.0.0.0.0.....0.0.0.0.00..................................... 1110001?1?1000000010111,I,I,I,I1,11,11,11,,li,,li,,li,,III,IIII,IIIIIIIIIIIIIIIIIIIIIIIIIIIIIII0,1!1:,!1111,11,11,11,111,111,111,111,111,11111,11111111,011,11,11!,I,0,0!,00,0,00,1,,,.10,,q:01!.010.!:.,,,,,111.1,I,.II,Illvl,1v1
100000000,, 00
........................460....000111,, 00°00010111111111111011111110111441•11111111111111111111 00.01° 11111 00001111111i 1110111001 o 11 III . . -
......."......"......"..... . . . .. ,customers.1H1oviirllyc000h.. 0"0.00......-- ,,,..... ''''"'"' 00000000:!0000000,0000000000001111111I 00'" ' IIIIIII 1
I,1 01
''" ..... "......."..,,,,........, ......, .
00000
'0000,000000,0000I00,000000100010000,0'10010"0,01P'°"110010000, , IIII Ill 1111111111111101010 1111111 ;11;i 00 „,.2.
......................................
''''''!::INIIIIg00111)ii))))Jk000000
IA 11'00 0 1111111011'' ....00-
'"0,01000,000000101 1001 II 010000000
Charges for
Services
94.9%
11 111 1111 1 . •
Business-type Program Revenue and Expense
.. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..
. .„.
.., Lo, 1,1111,111,11101111
$100,000,000
,. ......
. """""""""""""""""""""""""""... ............................................................................................................................................
$80,000,000 ...
.. .
$60,000,000
„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„.... ,„..
,.,„....'"
$40,000,000 ."..
....„ .........................................................
.........................................................................................................................................-
„,
$20,000,000 ..' .
„
.......................................................................................................................................................................................
Electric Water Wastewater Sanitation Parking
11111111111 Revenue 11111111111 Expenses
Page 13
POPULAR ANNUAL FINANCIAL REPORT ""1 ; "'?
STATEMENT OF NET ASSETS
($000)
Governmental Activities Business-Type Activities Total
2012 2011 2012 2011 2012 2011
Assets
Current and other assets $ 86,483 $ 94,819 $ 85,819 $ 76,111 $172,302 $170,930
Capital assets 238,028 231,625 305,406 301,472 543,435 533,097
Total assets 324,511 326,444 391,225 377,583 715,736 704,027
Liabilities
Long-term liabilities
outstanding 102,752 107,944 140,098 133,150 242,850 241,094
Other liabilities 19,212 19,693 31,824 32,571 51,036 52,264
Total liabilities 121,964 127,637 171,922 165,721 293,886 293,358
Net assets
Invested in capital assets,
net of related debt 149,876 145,547 179,124 175,060 329,000 320,607
Restricted 13,606 25,565 1,581 1,589 15,187 27,154
Unrestricted 39,065 27,695 38,598 35,213 77,663 62,908
Total net assets $202,547 $198,807 $219,303 $211,862 $421,850 $410,669
Net assets, the amount in which assets (what we have) exceed liabilities (what we owe), may serve
as a useful indicator of the City's financial position. The City of College Station's total net assets for
fiscal year 2012 are $421,850,110. Unrestricted net assets are $77,663,219, which can be used to
meet the government's ongoing obligations to citizens and creditors. Combined net assets increased
$11,181,109 (2.7%)over last year.
...................................................................................................................................................................................................................................................................................................................................................................................................................................
Total Net Assets
H l ouuummlmup l I ummllllllllmmlllmmumllllumllallioulV^
400,000,000 Illlill�l mmmmmm���mm"""mm i�u
350,000,000 mlmlm,m,minllllllllll u;l;l„
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0
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
Page 14
POPULAR ANNUAL FINANCIAL REPORT ""/ ':x : .."''
LONG-TERM DEBT
Year-End Outstanding Debt Payable
($000)
Governmental Business-
Activities Type Activities Total
General Obligation Bonds $ 75,695 $ 36,280 $ 111,975
Certificates of Obligation 21,415 63,085 84,500
Revenue Bonds - 45,060 45,060
$ 97,110 $ 144,425 $ 241,535
At the end of the 2012 fiscal year, the City of College Station had total debt outstanding of
$241,535,000. Of this amount, $196,475,000 (81.3 percent) is comprised of debt backed by the full
faith and credit of the City. Certificates of Obligation that fund business-type activities in the Electric,
Water,Wastewater and Northgate Parking Garage Funds are also backed by the surplus of revenue
derived from each enterprise funds revenue source. The remaining debt $45,060,000 (18.7 percent),
is revenue bonds secured by specified revenue sources from the City's combined utility system.
CAPITAL IMPROVEMENTS
The City issues General Obligation Bonds and Certificates of Obligation to provide funds for the
acquisition and construction of major capital facilities.
Major capital projects completed by the City during the 2012 fiscal year include:
(+III P aGfill 'I lllllllllll�llllllll llliiliiiil u�lll�p pm 1,0"^ lllllll,,,,illiilvry Sv'IIY
,a,va ilfilVd�N1ll�l0lll�0 0 II (`M ulll liillllllll 1 I III Yl IilVll��lllll%Illyi't11p0 �avx"
IVyii1),),)'Illliilliil"ICI li' 'tl,1uV, "HIIyI tiII�IVI°
v l i'O'Op W ul'IYy'�1��6''!lo ,,I Ni'6 I
'i v V allllliuW '0,0 'dVII1', ^,'I#',,)'1ll,01'uilll.
vj�'l%IfIIl rm „I,' a Mobile Data Terminal System
wPrI'j;!' q�i
II '1,- Replacement
PII1II f „ Cr","� r " "',V""(I�I � l„„ „um, o Emerald Forest st Park Improvements rovements
o John Crompton Park—Phase Ill
Northgate Street Meters(=uwrpr „+' 4 u4N"' � , �I
' j'u ' ` 1 o University Park
"
" , " ulrdu' "',' III 'I o G. Hysmith Skate Park
n ,. �miMu�lai�', '�i�l'F�V i Iw( r,",, ' I'lull vl, p,
" "^ ,„ ;iv,+i'( ,,"r ,Y, ,..t„ , ",'t a Brothers Park Running Turf
I rho a W.A.Tarrow Park
10",vP i�tiv ^
IN'imuiidror1drv,J" totN ryu
N N00IINIINII�lllll�l `�lio��lloi�li l 1111Ol�plllll,,
a11
Water Cooling Tower Media Replacement
�!!!!I??11�I� 1I ,
o Reclaimed Water—Phase I IiIIIPI dlp � i ri
uy., ,�;��oi 7 Ili<1M ju "rural
II
o Southwood 5-7 Water and Sewer Line Rehab1111111111111111111 'lu (1�' �II vr'
"'N m IIIIIIIIII jl 'rl�N
r �,I� � uuuuluuu I plb�j�
and SCADA Building 1Uouuu d 111 'litlllivaliu^i�
o Carters Creek Wastewater Treatment Plant Lab P
10,o Scott and White Sewer Line and Lift Station •' o �" 1. N
o Electric Dispatch Building I ,
o Sandstone and Thomas Parks Shade Covers r
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ry l 1l iir� �/,,„ '
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